Minnesota 2017 Budget - Allete, Inc. · 2017-04-19 · Generation Base 508 108914 BEC 4 BOILER...
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Bison Wind Generation 200,000 Boswell Units 1 & 2 Energy Center 507,616 Boswell Unit 3 Energy Center 2,326,356 Boswell Unit 4 Energy Center 3,793,817 Fuels Services 4,047,894 Hibbard Renewable Energy Center 1,507,187 Hydro Operations 11,937,285 Laskin Energy Center 170,000 Other Generation/ITS 5,105,869 Taconite Ridge Energy Center 75,000 Total Generation 29,671,024 Rapids Energy Center 1,715,385 Misc. Non‐Regulated 1,110,724 Total Non‐Regulated 2,826,109 Misc. Regulated 9,637,665 Transmission 149,966,437 Distribution 40,356,932 Total Transmission & Distribution 190,323,369 Ash Pond Decommissioning 10,806,216 Grand Total 243,264,383 Minnesota Power Capital Expenditures 2017 Budget Volume 5 - RB-1 Docket No. E015/GR-16-664 Page 1 of 7
Transcript of Minnesota 2017 Budget - Allete, Inc. · 2017-04-19 · Generation Base 508 108914 BEC 4 BOILER...
Bison Wind Generation 200,000
Boswell Units 1 & 2 Energy Center 507,616
Boswell Unit 3 Energy Center 2,326,356
Boswell Unit 4 Energy Center 3,793,817
Fuels Services 4,047,894
Hibbard Renewable Energy Center 1,507,187
Hydro Operations 11,937,285
Laskin Energy Center 170,000
Other Generation/ITS 5,105,869
Taconite Ridge Energy Center 75,000
Total Generation 29,671,024
Rapids Energy Center 1,715,385
Misc. Non‐Regulated 1,110,724
Total Non‐Regulated 2,826,109
Misc. Regulated 9,637,665
Transmission 149,966,437
Distribution 40,356,932
Total Transmission & Distribution 190,323,369
Ash Pond Decommissioning 10,806,216
Grand Total 243,264,383
Minnesota Power Capital Expenditures
2017 Budget
Volume 5 - RB-1 Docket No. E015/GR-16-664
Page 1 of 7
Budget Report Category External DepaBudget NumberBudget Description Total 2017
Generation Base 502 108849 HREC Replace Wood Shed Auger 109,997.63
Generation Base 502 108852 HREC Wood/Coal Feeder U3 & U4 507,137.43
Generation Base 502 108854 HREC Replace Metering Bin Screw U3 300,051.97
Generation Base 502 108855 HREC Grate Replacement Unit 3 500,000
Generation Base 502 108909 HREC Umbilical Replacement 90,000.01
Generation Base 503 108748 LEC Station Battery Replacement 160,000
Generation Base 503 108853 LEC‐Pump House Roof 10,000
Generation Base 506 108906 BEC‐1 BAGHOUSE BAG REPLACEMENT 500,000
Generation Base 506 109010 BEC‐1&2 W WAREHOUSE/ SCRUBBER ROOF 7,616.04
Generation Base 507 108907 BEC‐3 MILL OVERHAUL 530,002.48
Generation Base 507 108916 BEC‐3 DCS FBM MIGRATION 500,000
Generation Base 507 108920 BEC‐3 COAL FEEDER (YEAR 2 OF 5) 75,000
Generation Base 507 108947 BEC‐3 BFP RECIRC VALVE 150,000
Generation Base 507 108991 BEC‐3 LOW ROOF SW CORNER OPS 66,100.03
Generation Base 507 109104 BEC‐3 Turbine Overhaul 1,005,253.37
Generation Base 508 108908 BEC 4 POST RETROFIT ADDITIONS 1,200,000
Generation Base 508 108911 BEC 4 BURNER TIP REPLACEMENT 402,245.53
Generation Base 508 108914 BEC 4 BOILER COMPONENT REPLACEMENT 803,486.88
Generation Base 508 108933 BEC 4 COAL BUNKER DIVERTER PIPING 208,080.85
Generation Base 508 108979 BEC‐4 "G" Mill Gearbox Overhaul 960,003.20
Generation Base 508 109002 BEC‐4 "A" MBFP Rebuild 220,000.60
Generation Base 517 108781 TREC‐Gen Units 75,000
Generation Base 518 108766 2017 Bison Units of Property 200,000
Generation Base 519 107431 BECF‐Rpl BEC3 Tripper Rm Roofs 241,375.66
Generation Base 519 108917 BEC F ‐ C‐14 CRUSHER REBUILD 35,184
Generation Base 519 108923 BEC F ‐ CONVEYOR BELT BLANKET 60,000
Generation Base 519 108924 BEC F C‐3 CONVEYOR GEAR BOX REPL 118,502.61
Generation Base 519 108951 BEC F SKIDSTEER PURCHASE 61,782.60
Generation Base 519 108954 BEC F CUSHMAN CART REPLACEMENT 11,640.20
Generation Base 519 108965 BEC F EMERG. LIGHTING‐C 1&2 CONVEYO 26,862
Generation Base 519 108970 BEC F REPL LOAD CENTER #3 TRANSFORM 89,540
Generation Base 519 108989 BEC F ‐ VC4 VACUUM SYSTEM PNEUMATIC 127,816.25
Generation Base 519 108996 BEC F ‐ INSTALL LADDER D10T #B2005 37,606.80
Generation Base 519 109009 BEC F WASTEWATER TREATMENT SYSTEM 2,591,880.70
Generation Base 519 109015 BEC F FOXBORO OPERATOR STATION/SERV 122,177.69
Generation Base 519 109020 BEC F SHOP FIRE PROTECTION ADDITION 87,960
Generation Base 519 109024 BEC F C‐8 SUMP PUMP REPL 135,262.53
Generation Base 519 109025 BEC F U3 ASH SILO OVERHEAD DOORS 95,718.26
Generation Base 519 109043 BEC F ELECTRICAL COMPLIANCE 204,584.47
Generation Base 520 108927 BEC CEMS IT Hardware replacement 266,914
Generation Base 522 104550 Island Lake‐Rebuild Gates/Rep Hoist 784,033.46
Generation Base 522 105737 Sylvan Increase Spill Capacity 253,991.52
Generation Base 522 105779 Little Falls Debris Control U 1‐4 100,498.07
Generation Base 522 105834 Pillager Increase Spill Capacity 299,522.52
Generation Base 522 106338 Winton Refurbish Unit 2 Head Gates 54,428.40
Generation Base 522 106340 Knife Fls New Headgates_Hoist Sys 201,269.62
Generation Base 522 106779 THM Rpl Roofs Brick Storage Bldgs 60,319
Generation Base 522 107061 LFL Replace Tainter Gates 1 & 2 600,835.57
Generation Base 522 107434 THM Replace Bridge to Station 234,769.56
Generation Base 522 107559 Little Falls Hydro Tuck Pointing 199,994
Generation Base 522 107712 LFL Replace Tainter Gate 5 404,527.90
Generation Base 522 108043 Hydro Ops Concrete Dam Refurb 799,994.60
Generation Base 522 108047 Hydro Rec & Erosion Control 49,821.57
Generation Base 522 108048 Hydro Recreation Blanket 30,000
Generation Base 522 108089 BLA Replace Gate Hoist Car 370,465.28
Generation Base 522 108539 Island Lake Main Dam Stability 9,957.36
Generation Base 522 108682 Boat for Hydro Maintenance 20,000
Generation Base 522 108730 Boulder Lake ‐ Replace Gate & Hoist 93,033.28
Generation Base 522 108756 Security Cameras at Fish Lake 60,638
Generation Base 522 108764 Security Cameras at Boulder Lake 29,996.52
Generation Base 522 108770 Whiteface‐Replace Sluice Gates 316,295.24
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Budget Report Category External DepaBudget NumberBudget Description Total 2017
Generation Base 522 108780 Thomson Control System Upgrade 299,945.73
Generation Base 522 108795 Blanchard Gantry Crane Improvements 314,887.38
Generation Base 522 108797 Little Falls Bank Stabilization 50,055.20
Generation Base 522 108802 Little Falls Head Gates U1‐4 600,294.59
Generation Base 522 108803 Scanlon East Channel Gates 1‐7 46,629.86
Generation Base 522 108856 Island Lake Park Shoreline Restore 80,000
Generation Base 522 108873 Thomson Cathotic Protection 96,211.34
Generation Base 522 108885 Hydro Ops Water Monitoring Refurbis 30,000
Generation Base 522 108889 Sylvan FERC Relicensing 25,382.80
Generation Base 522 108895 Prairie River Relicensing 27,382.80
Generation Base 522 108896 Little Falls Relicensing 27,382.80
Generation Base 522 108897 Winton‐Rehab Caretaker House 35,127.60
Generation Base 522 108902 Thomson‐ Warehouse Windows & Doors 99,659.50
Generation Base 522 108910 Thomson‐West Side Bldg Tuck Pointin 249,730.03
Generation Base 522 108912 Thomson Cross Receiver Wall Rehab 99,659.50
Generation Base 550 107033 Future Wind Development 150,000
Generation Base 550 107823 Backup Generation Program 300,000
Generation Base 550 108429 Iron Range Rail Initiative ‐ UPDATE 3,651,368.89
Generation Base 550 109070 Utility Scale Solar Development 202,585.69
Generation Base 650 108716 2017 Generation Transport drawdown 150,000
Generation Base 650 108717 2017 Generation Network drawdown 285,000
Generation Base 650 108718 2017 Generation Telephony drawdown 100,000
Generation Base 959 105666 Little Falls Hydro Arc Flash 226,406.97
Generation Base Total 25,016,885.94
Transmission Base 554 108054 EMS Vendor Due Diligence 1,000,000
Transmission Base 602 106905 28 Line Remove Deer River Tap 890,931
Transmission Base 602 107656 16 Line Reconfiguration 23,314
Transmission Base 602 107809 115kV Hat Trick‐Forbes #37 Exit 428,249.56
Transmission Base 602 108178 115kv Hat Trick‐Laskin #159 Exit 428,754.63
Transmission Base 602 108891 Hat Trick Fiber Extension 80,000.01
Transmission Base 602 108904 28Line Boswell‐ Canisteo Upgrade 863,751.55
Transmission Base 602 108955 5 Line Re‐conductor 1,777,362.43
Transmission Base 602 108961 Laskin Line #34 9,484.24
Transmission Base 602 108962 Laskin‐Forbes Line #38 18,968.51
Transmission Base 602 108963 Laskin‐Hoyt Lakes Line #43 223,292.52
Transmission Base 602 108966 Laskin‐Hoyt Lakes #144 267,253.51
Transmission Base 602 108971 Laskin ‐ Hat Trick #159 9,484.24
Transmission Base 602 109042 15L Upgrade ‐ FDL to 70L Xing 4,362,823.86
Transmission Base 602 109073 2017 AC Transmission Line Blanket 499,630.78
Transmission Base 602 109074 2017 HVDC TLine Blanket 302,308.74
Transmission Base 602 109079 NSSS 152L Addition 580,597.35
Transmission Base 602 109080 NSSS 136L Additioin 863,049.90
Transmission Base 602 109081 NSSS 42L Addition 305,028.12
Transmission Base 602 109082 NSSS 128L Addition 176,324.11
Transmission Base 603 107768 Primavera Phase 3 Implementation 630,204.14
Transmission Base 603 108861 2017 SEL3332 Replacement 298,098.79
Transmission Base 603 108865 2017 TransmissionSubstation BLANKET 207,499.16
Transmission Base 603 108867 2017 Circuit Breaker Blanket 610,312.23
Transmission Base 603 108872 2017 Trans Sub Battery Replacement 94,824.20
Transmission Base 603 108875 2017 LINE PANEL BLANKET 1,210,696.50
Transmission Base 603 108876 2017 Dist Sub Battery Replacement 95,053.96
Transmission Base 603 108930 Arrowhead 115kV Bus Reconfiguration 631,261.74
Transmission Base 603 108958 Babbitt Capacitor Bank (12‐16 MVAr) 654,047.19
Transmission Base 603 109003 28 Line Jumper Replacement 108,867.61
Transmission Base 603 109039 Forbes 3T Breaker & 3TR Panel 470,009.26
Transmission Base 603 109047 Boswell 95 Line Upgrade 105,650.55
Transmission Base 603 109048 138kV Conversion Laskin 418,812.27
Transmission Base 603 109049 138kV Conversion Skibo 236,807.33
Transmission Base 603 109050 Tac Harbor 138kV Conversion 621,520.56
Transmission Base 603 109051 LSPI 10K Breaker & Switch Add 228,609.12
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Budget Report Category External DepaBudget NumberBudget Description Total 2017
Transmission Base 603 109052 Blackberry 95L Upgrade 107,075.39
Transmission Base 603 109055 2017 HVDC Replace Blanket in Kind 2,235,957
Transmission Base 603 109056 2017 HVDC Terminal Blanket 199,999.92
Transmission Base 603 109071 2017 Civil/Structural Blanket 101,719.30
Transmission Base 603 109072 2017 Trans Metering Blanket 50,000.88
Transmission Base 603 109078 North Shore 115kV Switch Station 5,324,935.54
Transmission Base 604 108831 2017 DC Tool Blanket 60,001.56
Transmission Base 604 108833 2017 Tech System Blanket 100,000.82
Transmission Base 606 107380 Center HVDC ‐ Valve Replacement 50,000.01
Transmission Base 650 107941 Shannon to Hibtac Fiber 100,000
Transmission Base 650 107973 BCC Diverse Communications Route 600,306.42
Transmission Base 650 108666 2017 Transmission Transport Infrast 125,000
Transmission Base 650 108667 2017 Transmission ‐ Network Blanket 325,000
Transmission Base 650 108703 RECC EOL ‐ DVR Replacements 175,765.90
Transmission Base 650 108775 Forbes 3845 Replacement 40,153.29
Transmission Base 950 108982 RECC SOC Relocation 79,958.42
Transmission Base 950 108990 2017 Transmission Blanket (NERC) 100,000
Transmission Base 950 109031 2017 CIP 14 Engineering 100,000
Transmission Base 960 108919 FM ‐ Transmission Blanket 25,000
Transmission Base 604 108832 2017 Center DC Tool Blanket 60,001.56
Transmission Base 606 106118 Arrowhead HVDC ‐ Valve Replacement 50,000.01
Transmission Base 603 108519 Center Spare Transformer 273,630.99
Transmission Base 602 105547 230 kV Boswell‐Shannon 94L Removal 21,904.92
Transmission Base Total 30,039,295.60
Distribution Base 140 107961 15th Ave West‐Reconfigure FDR Exits 500,000
Distribution Base 140 107984 Inst Manholes & Conduit‐Superior St 400,000
Distribution Base 140 108699 Dist Unanticipated Rd Relocate‐2017 367,700
Distribution Base 140 108701 Distribution System Blanket 2017 3,000,000
Distribution Base 140 108736 Dist ReplaceUnderground Cable 2017 275,400
Distribution Base 140 108742 Dist Annual System Blnket‐46KV‐2017 269,300
Distribution Base 140 108743 Dist Annual Line Restoration 2017 1,655,700
Distribution Base 140 108744 Dist Sub Blanket 2.4kV‐46kV‐ 2017 43,100
Distribution Base 140 108745 Dist Communication Make Ready 2017 250,000
Distribution Base 140 108746 Dist General Plant Blanket 2017 307,500
Distribution Base 140 108747 Dist Damage Claim Blanket 2017 0
Distribution Base 140 108750 NESC Violations‐ Distribution‐2017 300,000
Distribution Base 140 108752 Dist System Transformers 2017 391,400
Distribution Base 140 108788 Distribution‐ Specialized Apparatus 27,500
Distribution Base 140 108789 Line Recloser Replacement Program 127,500
Distribution Base 140 108790 Switch Replacement Program ‐ 2017 150,000
Distribution Base 140 108791 Small Substation Communication 300,000
Distribution Base 140 108793 PCB Transformer Mitigation Blanket 52,600
Distribution Base 140 108794 Porcelain Cutout Replacement 50,000
Distribution Base 140 108798 Dul 14kV Fdrs‐ Manholes & Ductlines 500,000
Distribution Base 140 108800 DUL‐14kV‐Rplace Radisson Vault Roof 100,000
Distribution Base 140 108805 Sandstone 59X Line ‐ Replace Poles 300,000
Distribution Base 140 108806 Convert Silver Bay 4kV ‐ 13.8kV 200,000
Distribution Base 140 108808 Dul 14kV‐Feeder Cap Upgrade‐FRR 275 200,000
Distribution Base 140 108813 Duluth 14kV‐ Add Regulators 125,000
Distribution Base 140 108815 Haines to 15th NESC Violation 250,000
Distribution Base 140 108818 Dul 14kV 600 Amp Pedestal Rplcement 50,000
Distribution Base 140 108838 Vir 303/305‐Relocate‐Hat Trick 400,000
Distribution Base 140 108841 46kV‐199L‐ Minorca Upland Tap 750,000
Distribution Base 140 108844 Eveleth Pole Yard 500,000
Distribution Base 140 108845 Stuntz Rebuild Coordination 200,000
Distribution Base 140 108858 Northern Area Recloser Installs 100,000
Distribution Base 140 108877 Bovey 4kV Upgrade 200,000
Distribution Base 140 108879 Ann's Acres Rebuild 150,000
Distribution Base 140 108880 BAX 531 FDR‐ Rebuild one mile 150,000
Distribution Base 140 108881 LNG 540 FDR‐ Re‐span & Rebuild 150,000
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Budget Report Category External DepaBudget NumberBudget Description Total 2017
Distribution Base 140 108884 Clarrisa 12kV‐ Reconductor 60,000
Distribution Base 140 108887 LF Westside 4‐12 kv Conversion 300,000
Distribution Base 140 108888 BAX 534 34kV‐Extend to Motley 75,000
Distribution Base 140 108890 Pine River‐Jenkins 3‐Phase 12kV Tie 100,000
Distribution Base 180 108760 Fleet Maintenance Blanket 2017 50,000
Distribution Base 180 108761 2017 Trailer Purchases 100,000
Distribution Base 180 108796 Fleet Vehicle Purchase‐2017 5,419,000
Distribution Base 190 108762 2017 Backyard Lineman Purchase 300,000
Distribution Base 191 108757 Distribution Meter Blanket 2017 2,562,500
Distribution Base 191 108758 2017 Non Pre‐Cap Meter Purchase 350,000
Distribution Base 191 108759 AMI Phase II‐ 2017 880,000
Distribution Base 554 108691 Meter Data Management System 1,150,000
Distribution Base 603 107547 15th Ave Sub & FDR Modernization 3,164,100.98
Distribution Base 603 107769 Hat Trick 115/23kV Substation 2,576,716.54
Distribution Base 603 108181 Bear Creek 69/46 kV Expansion 1,237,033.69
Distribution Base 603 108811 2017 SPCC Blanket 159,439.90
Distribution Base 603 108819 2017 RTU Blanket 97,271.49
Distribution Base 603 108862 2017 Distribution Blanket 98,190.84
Distribution Base 650 108668 2017 Distribution Transport Infrast 100,000
Distribution Base 650 108669 2017 Distribution ‐ Network Blanket 100,000
Distribution Base 650 108698 Service Center Video Surveillance 100,000
Distribution Base 650 108720 SC wireless coverage improvements 75,000
Distribution Base 950 109022 2017 HSC Camera Upgrade 74,500
Distribution Base 960 108774 Little Falls Humidifier Replacement 10,000
Distribution Base 960 108776 Pine River HVAC& Humidifier Replace 252,458
Distribution Base 960 108784 Coleraine SC Flooring & Light 158,428
Distribution Base 960 108786 Park Rapids HVAC &Humidifer Replac 251,293
Distribution Base 960 108792 Coleraine SC ‐ Roof Replacement 305,879
Distribution Base 960 108883 Eveleth SC ‐ Backup AC 85,000
Distribution Base 960 108918 FM ‐ Distribution Blanket 80,000
Distribution Base 960 108948 Little Falls SVC Unit Heaters 40,000
Distribution Base 960 108950 HSC ‐ Line Dock Trench Replace 225,387
Distribution Base Total 33,329,898
Miscellaneous Regulated 550 108893 Trove ‐ Big Data Analytics 200,000
Miscellaneous Regulated 554 103703 Business Intelligence 100,000
Miscellaneous Regulated 554 103735 Mobile Work Force Management Sys 250,000
Miscellaneous Regulated 554 105381 Oracle Applications Upgrade 350,000
Miscellaneous Regulated 554 109044 Customer Care & Billing Upgrade 150,000
Miscellaneous Regulated 556 108810 GOB IT Peripherals 2017 55,000
Miscellaneous Regulated 556 108812 Converged Server Upgrades 105,000
Miscellaneous Regulated 556 108817 Oracle Application Mgmt Suite 2017 400,000
Miscellaneous Regulated 556 108820 Enterprise Storage 2017 ‐ RECC 163,000
Miscellaneous Regulated 556 108821 Enterprise Storage 2017 ‐ GOB 163,000
Miscellaneous Regulated 556 108839 Virtual Desktop Infrastructure ENH 200,000
Miscellaneous Regulated 556 108840 Enterprise Backup Sys Infra Update 300,000
Miscellaneous Regulated 556 108842 GOB Data Center UPS Battery Mtce 100,000
Miscellaneous Regulated 556 108843 GOB Audio/Visual Upgrade/Additions 30,000
Miscellaneous Regulated 556 109091 Involta Co‐Location GOB 275,000
Miscellaneous Regulated 556 109094 Involta Co‐Location Recc 275,000
Miscellaneous Regulated 557 108834 Exadata Database Security 577,000
Miscellaneous Regulated 557 108835 ITSAC Substation CIP Cybersecurity 200,000
Miscellaneous Regulated 557 108836 ITSAC Vulnerability Management Syst 150,000
Miscellaneous Regulated 557 108837 ITSAC Cyber Security Tools 100,000
Miscellaneous Regulated 650 106554 2014 Communication building blanket 250,000
Miscellaneous Regulated 650 106557 Communication CoastCom replacement 125,000
Miscellaneous Regulated 650 106558 Tower/Soudan Area Mobile Radio Site 100,000
Miscellaneous Regulated 650 107212 Synchronous Optical Network Backbon 750,000
Miscellaneous Regulated 650 108670 2017 Communications Infrastructure 70,000
Miscellaneous Regulated 650 108671 2017 Telecommunication blanket 300,000
Miscellaneous Regulated 650 108672 2017 Corporate ‐ Network Blanket 325,000
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Budget Report Category External DepaBudget NumberBudget Description Total 2017
Miscellaneous Regulated 650 108673 2017 Telephony Blanket 150,000
Miscellaneous Regulated 650 108778 GOB Telephony‐Video Telepresence 250,153.29
Miscellaneous Regulated 950 108993 Security Equipment Upgrade 100,000
Miscellaneous Regulated 950 109016 2017 GOB Security Camera Upgrade 75,000
Miscellaneous Regulated 950 109028 2017 Pro Watch Redundant Server 100,000
Miscellaneous Regulated 950 109037 Access Gate Lock Change Out 50,000
Miscellaneous Regulated 959 108857 ATV with Tracks and Trailer 45,000
Miscellaneous Regulated 960 108737 GOB Basement Office Serv Remodel 82,680
Miscellaneous Regulated 960 108768 Lakeside Records Center Roof Replac 23,802
Miscellaneous Regulated 960 108799 GOB Wellness Center 10,000
Miscellaneous Regulated 960 108848 GOB/LSP Emergency Power Connection 373,650
Miscellaneous Regulated 960 108850 GOB Humidifier Replacement (2) 50,000
Miscellaneous Regulated 960 108871 GOB Elevator Humidifier 22,400
Miscellaneous Regulated 960 108878 GOB/LS Plaza HVAC Blanket 250,000
Miscellaneous Regulated 960 108921 FM ‐Safety and Improvement Blanket 30,000
Miscellaneous Regulated 960 108922 GOB/LSP 3rd Floor Remodel 1,712,430
Miscellaneous Regulated 960 108932 GOB ‐ Structures & Improvement 60,000
Miscellaneous Regulated 961 108661 Laminator 5,000
Miscellaneous Regulated 961 108662 Sheet Counter 20,000
Miscellaneous Regulated 961 108697 Replace Compny Wide Copiers 2017 130,000
Miscellaneous Regulated 962 108700 ScanPro Replacement 15,650
Miscellaneous Regulated 962 108726 Production Scanner Replacement 18,900
Miscellaneous Regulated Total 9,637,665
Subtotal Base Capital 98,023,745
Customer Projects 140 108754 Distribution Revenue Blanket 2017 2,423,000
Customer Projects 140 108755 Dist Transformer Blnkt‐2017‐New Rev 1,834,000
Customer Projects 603 103470 Dunka Rd 138/15kv Sub ‐ New Sub 254,696
Customer Projects 603 107476 Hoyt Lakes Ring Bus Reconfigure 2,515,337.69
Customer Projects Total 7,027,033.69
Total Base Capital 105,050,778.96
Great Northern Transmission Line 602 105471 Great Northern Transmission Line 102,879,235.19
Great Northern Transmission Line 603 107621 Iron Range 500/230kV Sub‐MTEP 3831 13,567,001.12
Great Northern Transmission Line 603 107623 GNTL 500kV Series Comp‐MTEP 3831 700,521.27
Great Northern Transmission Line Total 117,146,757.58
Other Transmission Rider 140 108985 Baxter‐534FDR Underbuild‐GRE 115kV 240,000
Other Transmission Rider 602 108035 40L Dog Lake Expansion ‐ MTEP 7998 138,003.13
Other Transmission Rider 602 108547 24L ‐ Dog Lake Expansion‐MTEP 7998 393,776.80
Other Transmission Rider 602 108550 155L Dog Lake Expansion ‐ MTEP 7998 220,323.18
Other Transmission Rider 603 108005 Dog Lake Sub Exp ‐ MTEP 7998 1,720,967.52
Other Transmission Rider 650 108977 Dog Lake Comm‐‐Riverton‐Verndale 67,313.18
Other Transmission Rider Total 2,780,383.81
Thomson Project 522 106069 Thomson Replace/Refurbish Dam 6 673,772.22
Thomson Project 522 106794 Thomson Spill Capacity 3,980,365.47
Thomson Project Total 4,654,137.69
Total Rider Recoverable 124,581,279.08
Total MP Regulated Operations 229,632,058.04
Other 505 107343 REC‐Boiler Room Roof 249,001.85
Other 505 108765 REC‐Boiler 5 Grate Refurbishment 400,000
Other 505 108771 REC‐Boiler 6 Grate Refurbishment 400,000
Other 505 108772 REC‐Replace Loader 200,000
Other 505 108773 REC‐Hydro Bank Grouting 70,000
Other 505 108779 REC‐Coal System Modifications 75,000
Other 505 108825 REC‐CEMS Replacement 294,000
Other 505 108957 REC‐Hydro Relicensing 27,382.80
Other 550 109069 SBPC Steam Boiler 1,110,724.52
Other Non‐Regulated Total 2,826,109.17
\\users\~sshimmin$\private\2016 Retail Rate Case\Inputs to COS\2017\2017 Bud Proj List Detail & Summary‐Rate Case Schs Detail 10/31/2016
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Budget Report Category External DepaBudget NumberBudget Description Total 2017
Total Capital Expenditures 232,458,167.21
Ash Pond Decommissioning 503 108192 LEC Ash Pond Restoration‐Closure 4,750,000
Ash Pond Decommissioning 508 108076 BEC 4 Supernate Pond Closure 315,148.40
Ash Pond Decommissioning 519 105318 BECF‐U3 Dry Ash Handling Sys Final 1,400,000
Ash Pond Decommissioning 519 108069 BEC F Land Application System (LAMP 2,030,631.01
Ash Pond Decommissioning 519 108088 BEC F Old Bottom Ash Pond Closure 1,746,487.50
Ash Pond Decommissioning 519 108112 BEC F Unit 3 FGD Pond Clos. & Const 273,525.26
Ash Pond Decommissioning 519 108115 BEC F Bottom Ash Pond Closure & Con 290,423.47
Ash Pond Decommissioning Total 10,806,215.64
Grand Total 243,264,382.85
\\users\~sshimmin$\private\2016 Retail Rate Case\Inputs to COS\2017\2017 Bud Proj List Detail & Summary‐Rate Case Schs Detail 10/31/2016
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61,1
20)
(2
3,31
0,64
4)
-
(9
,706
,163
)
(6
0,44
9)
(10,
562)
-
(52,
774,
043)
Av
erag
e To
tal C
ontr
a(2
3,19
6,53
8)
(661
,120
)
(23,
310,
644)
-
(12,
287,
014)
(6
0,44
9)
(10,
562)
-
(59,
526,
327)
Aver
age
Bal
ance
Net
of C
ontr
a1,
712,
932,
260
195,
467,
326
81
3,59
0,97
4
206,
442
73
6,99
1,16
3
581,
096,
242
20
4,03
5,61
3
8/77
,007
,685
8/
4,32
1,32
7,70
5
Aver
age
Bal
ance
Subf
unct
ions
P
rodu
ctio
n D
eman
d1,
743,
611,
363
177,
725,
713
836,
901,
618
206,
442
9/59
,351
,162
3/1,
378,
492
4/P
rodu
ctio
n E
nerg
y18
,402
,733
2/Tr
ansm
issi
on (6
9 kV
and
abo
ve)
689,
927,
015
Dis
tribu
tion
Bul
k D
eliv
ery
(23,
34,
46
kV)
90,2
84,8
285/
Spe
cific
Ass
ignm
ent
Ret
ail J
uris
dict
ion
- Cre
dit
(7,1
15,5
10)
1/FE
RC
Jur
isdi
ctio
n - C
redi
t(3
67,0
55)
1/R
etai
l Con
tra(1
9,02
5,10
5)(6
61,1
20)
(23,
310,
644)
0(9
,706
,163
)FE
RC
Con
tra(4
,171
,433
)0
0
(2,5
80,8
51)
FER
C J
uris
dict
ion
- Dis
t Sub
stat
ions
1,11
3,83
86/
FER
C J
uris
dict
ion
- Dis
t Bul
k D
eliv
ery
763,
238
6/D
100
Dis
t - S
ubst
atio
ns N
on B
ulk
Del
60,0
89,6
04D
300
Dis
t - O
verh
ead
Line
s14
4,68
3,26
57/
D40
0 D
ist -
Und
ergr
ound
Lin
es11
2,60
0,53
5D
500
Dis
t - L
ine
Tran
sfor
mer
s90
,282
,459
D60
0 D
ist -
Ser
vice
s18
,496
,165
D65
0 D
ist -
Met
ers
55,9
77,2
41D
675
Dis
t - L
ease
d P
rop
Cus
t Ser
v2,
034,
122
D70
0 D
ist -
Stre
et L
ight
ing
3,39
2,45
4To
tal
1,71
2,93
2,26
019
5,46
7,32
681
3,59
0,97
420
6,44
273
6,99
1,16
358
1,09
6,24
220
4,03
5,61
377
,007
,685
4,32
1,32
7,70
5
1/ C
redi
t am
ount
s su
bfun
ctio
naliz
ed to
juris
dict
ion
unde
r ste
am p
rodu
ctio
n re
late
d to
dis
cont
inue
d A
FUD
C o
n 50
% o
f tes
t yea
r am
ount
allo
wed
in ra
te b
ase
for B
osw
ell U
nit 4
(Doc
ket N
o. E
015/
GR
-78-
514)
.2/
Res
ervo
irs a
re s
ubfu
nctio
naliz
ed a
s pr
oduc
tion
ener
gy.
3/ S
tep-
up tr
ansf
orm
ers
at g
ener
atin
g st
atio
ns b
ooke
d in
tran
smis
sion
pla
nt a
re s
ubfu
ctio
naliz
ed a
s pr
oduc
tion
dem
and.
4/ S
tep-
up tr
ansf
orm
ers
at g
ener
atin
g st
atio
ns b
ooke
d in
dis
tribu
tion
plan
t are
sub
fuct
iona
lized
as
prod
uctio
n de
man
d.5/
Dis
tribu
tion
Bul
k D
eliv
ery
are
23, 3
4 an
d 46
kV
faci
litie
s th
at s
erve
FE
RC
and
reta
il ju
risdi
ctio
nal c
usto
mer
s.6/
Spe
cific
Dis
tribu
tion
14 k
V fa
cilit
ies
and
23, 3
4, a
nd 4
6 kV
taps
that
ser
ve F
ER
C ju
risdi
ctio
nal c
usto
mer
s.7/
Dis
tribu
tion
cont
ra in
clud
ed in
D30
0.8/
Sub
func
tiona
lized
on
labo
r rat
ios
in C
CO
SS
.9/
For
CC
OS
S p
er B
udge
t, S
olar
is a
dded
to S
team
for s
impl
icity
sin
ce it
will
be p
ulle
d ou
t as
of C
CO
SS
as
Con
tiniu
ng ri
der p
lant
.
CO
ST
OF
RE
GU
LATE
D P
LAN
T (E
xclu
des
Non
-Reg
ulat
ed a
nd H
eld
for F
utur
e U
se)
Pro
duct
ion
\\use
rs\~
sshi
mm
in$\
priv
ate\
2016
Ret
ail R
ate
Cas
e\In
puts
to C
OS
\201
7\20
17 B
udge
t - C
ost o
f Pla
nt fo
r Rat
e C
ase
09.2
8 S
JS U
PD
ATE
D B
Y JK
Volume 5 - RB-2 Docket No. E015/GR-16-664
Page 1 of 13
December 20162017 Net Additions
2017 ARO Additions December 2017 Average
A100 Generation Demand 1,724,112,094 3,174,076 20,859,330 1,748,145,501 1,736,128,798 Steam Generation Total 1,724,112,094 3,174,076 20,859,330 1,748,145,501 1,736,128,798
B100 Hydro Generation Demand 169,076,043 17,299,342 - 186,375,384 177,725,713 B200 Hydro Generation Energy 18,285,452 234,562 - 18,520,014 18,402,733 Hydro Generation Total 187,361,494 17,533,904 - 204,895,398 196,128,446
C100 Transmission 515,337,969 32,488,139 - 547,826,108 531,582,039 C150 Trans-HighVolt DC 154,062,243 3,614,846 - 157,677,089 155,869,666 C150 Transm- High Voltage Direct Curren 2,475,311 - - 2,475,311 2,475,311 C200 Transm - Generation 59,351,162 - - 59,351,162 59,351,162 Transmission Total 731,226,685 36,102,985 - 767,329,670 749,278,177
D100 Dist - Substations Non Bulk De 56,916,581 8,573,724 - 65,490,305 61,203,443 D123 Dist - Subs 23kv Bulk Delivery 3,738,009 - - 3,738,009 3,738,009 D134 Dist - Subs 34kv Bulk Delivery 21,330,557 220,736 - 21,551,293 21,440,925 D146 Dist - Subs 46kv Bulk Delivery 7,063,382 - - 7,063,382 7,063,382 D200 Dist - Generation 1,378,492 - - 1,378,492 1,378,492 D223 Dist - Bulk Delivery Lines 23k - - - - - D234 Dist - Bulk Delivery Lines 34k - - - - - D246 Dist - Bulk Delivery Lines 46k 13,899,749 - - 13,899,749 13,899,749 D300 Dist - Overhead Lines 187,304,052 4,691,326 - 191,995,378 189,649,715 D400 Dist - Underground Lines 109,071,809 7,057,451 - 116,129,261 112,600,535 D500 Dist - Line Transformers 89,002,501 2,559,916 - 91,562,417 90,282,459 D600 Dist - Services 18,496,165 - - 18,496,165 18,496,165 D650 Dist - Meters 54,520,991 2,912,500 - 57,433,491 55,977,241 D675 Dist - Leased Prop Cust Serv 2,034,122 - - 2,034,122 2,034,122 D700 Dist - Street Lighting 3,392,454 - - 3,392,454 3,392,454 Distribution Total 568,148,864 26,015,653 - 594,164,517 581,156,691
E100 Gen Plt - Transportation Eq 3,248,062 - - 3,248,062 3,248,062 E200 Gen Plt - Communications 14,429,356 2,550,570 - 16,979,926 15,704,641 E300 Gen Plt - Other 42,688,928 4,112,212 - 46,801,140 44,745,034 E400 Gen Plant Generation 12,172,059 747,812 - 12,919,871 12,545,965 E500 Gen Plant Transmission 55,661,510 2,438,447 - 58,099,957 56,880,733 E600 Gen Plant Distribution 66,879,782 8,083,917 - 74,963,698 70,921,740 General Plant Total 195,079,697 17,932,957 - 213,012,654 204,046,175
F100 Intangible Plant 48,152,299 4,217,350 - 52,369,649 50,260,974 F200 Intang Plant Generation 7,931,889 - - 7,931,889 7,931,889 F300 Intang Plant Transmission 11,130,463 2,954,878 - 14,085,341 12,607,902 F400 Intang Plant Distribution 6,206,920 - - 6,206,920 6,206,920 Intangible Plant Total 73,421,571 7,172,228 - 80,593,798 77,007,685
H100 Wind Generation 836,764,118 275,000 - 837,039,118 836,901,618
NEW - Solar 206,442 - - 206,442 206,442
Total 4,316,320,965 108,206,803 20,859,330 4,445,387,097 4,380,854,031
ALLETE, Inc., d/b/a Minnesota PowerCost of Plant2017 Budget
Cost of Regulated Plant by Function Code
\\users\~sshimmin$\private\2016 Retail Rate Case\Inputs to COS\2017\2017 Budget - Cost of Plant for Rate Case 09.28 SJS UPDATED BY JK
Volume 5 - RB-2 Docket No. E015/GR-16-664
Page 2 of 13
ALL
ETE,
Inc.
, d/b
/a M
inne
sota
Pow
erC
ost o
f Pla
ntPl
ant S
ubfu
nctio
n D
etai
l20
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udge
t
Bal
ance
2017
Bal
ance
Ave
rage
Func
tion
Faci
lity
12/
31/1
6N
et A
ddito
ns12
/31/
2017
Bal
ance
B20
0H
ydro
Gen
erat
ion
Ene
rgy
BIR
CH
LA
KE
RE
SE
RV
OIR
- P
RO
JEC
T 46
9 : 0
250
3,36
4,07
8.88
-
3,36
4,07
8.88
3,
364,
078.
88
BO
ULD
ER
LA
KE
RE
SE
RV
OIR
- P
RO
JEC
T 23
60 :
0255
606,
092.
55
-
606,
092.
55
60
6,09
2.55
FIS
H L
AK
E R
ES
ER
VO
IR -
PR
OJE
CT
2360
: 02
601,
111,
383.
27
-
1,
111,
383.
27
1,11
1,38
3.27
IS
LAN
D L
AK
E R
ES
ER
VO
IR -
PR
OJE
CT
2360
: 02
6511
,576
,720
.76
234,
561.
88
11
,811
,282
.64
11,6
94,0
01.7
0
R
ICE
LA
KE
RE
SE
RV
OIR
- P
RO
JEC
T 23
60 :
0270
238,
855.
06
-
238,
855.
06
23
8,85
5.06
WH
ITE
IRO
N L
AK
E R
ES
ER
VO
IR -
PR
OJE
CT
469
: 024
229
,284
.24
-
29
,284
.24
29,2
84.2
4
W
HIT
EFA
CE
RE
SE
RV
OIR
- P
RO
JEC
T 23
60 :
0275
1,35
9,03
7.00
-
1,35
9,03
7.00
1,
359,
037.
00
Tota
l18
,285
,451
.76
234,
561.
88
18,5
20,0
13.6
4
18,4
02,7
32.7
0
C20
0Tr
ansm
issi
on -
Gen
erat
ion
230
KV
BIS
ON
-SQ
UA
RE
BU
TTE
LIN
E #
84 :
3581
10,8
91,5
45.5
5
-
10,8
91,5
45.5
5
10
,891
,545
.55
BIS
ON
WIN
D C
OLL
EC
TOR
230
/34.
5 K
V #
2 S
UB
: 30
754,
783,
493.
95
-
4,
783,
493.
95
4,78
3,49
3.95
B
ISO
N W
IND
CO
LLE
CTO
R 2
30/3
4.5
KV
#3
SU
B :
3076
5,33
1,87
9.87
-
5,33
1,87
9.87
5,
331,
879.
87
BIS
ON
WIN
D C
OLL
EC
TOR
230
/34.
5 K
V S
UB
: 30
0910
,049
,316
.07
-
10
,049
,316
.07
10,0
49,3
16.0
7
B
ison
Win
d G
ener
atio
n 1A
: 019
51,
090,
926.
17
-
1,
090,
926.
17
1,09
0,92
6.17
B
ISO
N W
IND
GE
NE
RA
TIO
N 2
: 01
9664
6,21
5.71
-
64
6,21
5.71
646,
215.
71
B
LAN
CH
AR
D H
E 7
/115
KV
SU
B -
PR
OJ
346
: 300
839
9,45
7.35
-
39
9,45
7.35
399,
457.
35
B
OS
WE
LL E
NE
RG
Y C
EN
TER
23/
115
KV
SU
BS
TATI
ON
: 30
102,
693,
004.
71
-
2,
693,
004.
71
2,69
3,00
4.71
B
OS
WE
LL E
NE
RG
Y C
EN
TER
230
KV
SU
BS
TATI
ON
: 30
125,
731,
441.
63
-
5,
731,
441.
63
5,73
1,44
1.63
FO
ND
DU
LA
C H
E 7
/115
KV
SU
BS
TATI
ON
- P
RO
J 23
60 :
3015
352,
477.
30
-
352,
477.
30
35
2,47
7.30
Gen
erat
ion
Ope
ratio
ns B
udilin
g: 0
145
50,0
00.0
0
-
50,0
00.0
0
50
,000
.00
HIB
BA
RD
SE
115
KV
SU
BS
TATI
ON
: 30
1722
4,41
8.52
-
22
4,41
8.52
224,
418.
52
LA
SK
IN E
NE
RG
Y C
EN
TER
14/
46/1
15/1
38K
V S
UB
STA
TIO
N :
3002
953,
870.
60
95
3,87
0.60
953,
870.
60
M
INN
TAC
115
KV
SW
ITC
HYA
RD
NO
. 2 :
3050
68.4
9
-
68
.49
68
.49
M
INN
TAC
230
/115
KV
SU
BS
TATI
ON
: 30
451,
553,
959.
23
-
1,
553,
959.
23
1,55
3,95
9.23
TA
C R
IDG
E C
OLL
EC
TIO
N G
RID
: 019
11,
609,
254.
61
-
1,
609,
254.
61
1,60
9,25
4.61
TA
CO
NIT
E H
AR
BO
R 1
38/1
15K
V S
UB
STA
TIO
N :
3055
1,93
7,09
0.30
-
1,93
7,09
0.30
1,
937,
090.
30
THO
MS
ON
HE
6/1
15/4
6KV
SU
BS
TATI
ON
- P
RO
J 23
60 :
3031
4,80
4,78
6.78
-
4,80
4,78
6.78
4,
804,
786.
78
Tri-C
ount
y 23
0/34
.5kV
Sub
stat
ion:
302
16,
247,
954.
70
-
6,
247,
954.
70
6,24
7,95
4.70
To
tal
59,3
51,1
61.5
4
-
59
,351
,161
.54
59
,351
,161
.54
-
D12
3D
ist -
Sub
s 23
kv B
ulk
Del
iver
yD
IAM
ON
D L
AK
E 1
15/2
3KV
SU
BS
TATI
ON
: 42
271,
026,
282.
29
-
1,
026,
282.
29
1,02
6,28
2.29
G
RA
ND
RA
PID
S 1
15/2
3KV
SU
BS
TATI
ON
: 42
2672
,072
.68
-
72
,072
.68
72,0
72.6
8
LI
ND
-GR
EE
NW
AY
115/
23K
V S
UB
:425
01,
192,
358.
39
-
1,
192,
358.
39
1,19
2,35
8.39
M
AH
TOW
A V
ILLA
GE
46/
23K
V S
UB
STA
TIO
N :
4367
50,9
93.4
0
-
50,9
93.4
0
50
,993
.40
NA
SH
WA
UK
115
/23K
V S
UB
STA
TIO
N :
4239
1,24
4,27
3.06
-
1,24
4,27
3.06
1,
244,
273.
06
RU
BB
ER
RE
SE
AR
CH
115
/23K
V S
UB
STA
TIO
N :
4278
152,
029.
65
-
152,
029.
65
15
2,02
9.65
Tota
l3,
738,
009.
47
-
3,
738,
009.
47
3,
738,
009.
47
D13
4D
ist -
Sub
s 34
kv B
ulk
Del
iver
yA
KE
LEY
115/
34 K
V S
UB
STA
TIO
N :
4494
1,80
5,86
1.13
-
1,80
5,86
1.13
1,
805,
861.
13
BA
DO
UR
A 1
15/3
4KV
SU
BS
TATI
ON
: 44
141,
068,
303.
60
-
1,
068,
303.
60
1,06
8,30
3.60
B
AXT
ER
115
/34K
V S
UB
STA
TIO
N :
4475
436,
205.
97
-
436,
205.
97
43
6,20
5.97
BR
AIN
ER
D 1
15/3
4KV
SU
BS
TATI
ON
: 44
1744
0,50
8.97
-
44
0,50
8.97
440,
508.
97
D
OG
LA
KE
115
/34K
V S
UB
STA
TIO
N :
4467
445,
939.
12
-
445,
939.
12
44
5,93
9.12
EA
GLE
VA
LLE
Y 11
5/34
kV
SU
BS
TATI
ON
: 44
932,
065,
103.
25
-
2,
065,
103.
25
2,06
5,10
3.25
LI
TTLE
FA
LLS
115
/34K
V S
UB
STA
TIO
N :
4437
701,
313.
93
-
701,
313.
93
70
1,31
3.93
LITT
LE F
ALL
S H
E 3
4KV
SU
BS
TATI
ON
- P
RO
J 25
32 :
3037
122,
077.
04
-
122,
077.
04
12
2,07
7.04
\\use
rs\~
sshi
mm
in$\
priv
ate\
2016
Ret
ail R
ate
Cas
e\In
puts
to C
OS
\201
7\20
17 B
udge
t - C
ost o
f Pla
nt fo
r Rat
e C
ase
09.2
8 S
JS U
PD
ATE
D B
Y JK
3 - 1
2
Volume 5 - RB-2 Docket No. E015/GR-16-664
Page 3 of 13
ALL
ETE,
Inc.
, d/b
/a M
inne
sota
Pow
erC
ost o
f Pla
ntPl
ant S
ubfu
nctio
n D
etai
l20
17 B
udge
t
Bal
ance
2017
Bal
ance
Ave
rage
Func
tion
Faci
lity
12/
31/1
6N
et A
ddito
ns12
/31/
2017
Bal
ance
LITT
LE F
ALL
S W
ES
TSID
E 3
4/4K
V S
UB
STA
TIO
N: 4
482
-
22
0,73
6.24
220,
736.
24
11
0,36
8.12
LON
G P
RA
IRIE
115
/34K
V S
UB
STA
TIO
N :
4442
635,
555.
36
-
635,
555.
36
63
5,55
5.36
MA
TUR
I 115
/34K
V S
UB
STA
TIO
N :
4288
1,12
3,92
0.83
-
1,12
3,92
0.83
1,
123,
920.
83
MO
TLE
Y 34
/12K
V S
UB
STA
TIO
N: 4
446
14,9
82.5
9
-
14,9
82.5
9
14
,982
.59
PE
PIN
LA
KE
115
/34K
V S
UB
STA
TIO
N :
4455
3,03
0,16
7.85
-
3,03
0,16
7.85
3,
030,
167.
85
PE
QU
OT
LAK
ES
115
/34K
V S
UB
STA
TIO
N :
4450
765,
337.
28
-
765,
337.
28
76
5,33
7.28
PIN
E R
IVE
R 1
15/3
4.5K
V S
UB
STA
TIO
N: 3
069
2,64
4,79
9.21
-
2,64
4,79
9.21
2,
644,
799.
21
PLA
TTE
RIV
ER
115
/34k
V S
UB
STA
TIO
N: 4
495
1,70
7,78
2.42
-
1,70
7,78
2.42
1,
707,
782.
42
RIV
ER
TON
115
/34K
V S
UB
STA
TIO
N :
4457
1,89
3,97
2.30
-
1,89
3,97
2.30
1,
893,
972.
30
SYL
VA
N H
E 3
4KV
SU
BS
TATI
ON
- P
RO
J 24
54 :
3026
159,
657.
00
-
159,
657.
00
15
9,65
7.00
TAFT
115
/34K
V S
UB
:425
21,
103,
950.
79
-
1,
103,
950.
79
1,10
3,95
0.79
V
ER
ND
ALE
115
/34K
V S
UB
STA
TIO
N :
4464
1,16
5,11
8.17
-
1,16
5,11
8.17
1,
165,
118.
17
Tota
l21
,330
,556
.81
220,
736.
24
21,5
51,2
93.0
5
21,4
40,9
24.9
3
D14
6D
ist -
Sub
s 46
kv B
ulk
Del
iver
yB
AB
BIT
T 11
5/46
KV
SU
BS
TATI
ON
: 30
042,
242,
002.
76
-
2,
242,
002.
76
2,24
2,00
2.76
D
UN
KA
RIV
ER
-CLI
FF'S
ER
IE 4
6KV
SU
B:4
330
45,0
70.1
5
-
45,0
70.1
5
45
,070
.15
ELY
SU
BS
TATI
ON
B :
3035
341,
144.
33
-
341,
144.
33
34
1,14
4.33
LAS
KIN
EN
ER
GY
PA
RK
SU
BS
TATI
ON
: 428
547
6,66
2.02
-
47
6,66
2.02
476,
662.
02
TO
WE
R 1
15/4
6KV
SU
BS
TATI
ON
: 42
433,
338,
138.
46
-
3,
338,
138.
46
3,33
8,13
8.46
W
INTO
N H
E 4
6KV
SU
BS
TATI
ON
- P
RO
J 46
9 : 3
034
620,
363.
78
-
620,
363.
78
62
0,36
3.78
Tota
l7,
063,
381.
50
-
7,
063,
381.
50
7,
063,
381.
50
D20
0D
ist -
Gen
erat
ion
KN
IFE
FA
LLS
HE
2/1
4KV
SU
B -
NO
N P
RO
JEC
T : 4
335
62,9
76.0
4
-
62,9
76.0
4
62
,976
.04
LAS
KIN
EN
ER
GY
CE
NTE
R 1
4/46
/115
/138
KV
SU
BS
TATI
ON
: 30
0267
,191
.16
-
67
,191
.16
67,1
91.1
6
LI
TTLE
FA
LLS
HE
34K
V S
UB
STA
TIO
N -
PR
OJ
2532
: 30
3762
,710
.72
-
62
,710
.72
62,7
10.7
2
LI
TTLE
FA
LLS
HE
STA
TIO
N -
PR
OJE
CT
2532
: 02
3034
1,75
2.15
-
34
1,75
2.15
341,
752.
15
P
ILLA
GE
R H
E 2
/34K
V S
UB
STA
TIO
N -
NO
N P
RO
JEC
T : 4
452
201,
169.
65
-
201,
169.
65
20
1,16
9.65
PR
AIR
IE R
IVE
R H
E S
TATI
ON
2/2
3KV
SU
B -
NO
N P
RO
J : 4
270
60,4
96.2
7
-
60,4
96.2
7
60
,496
.27
SC
AN
LON
HE
2/1
4KV
-2/2
3KV
SU
B -
NO
N P
RO
JEC
T : 4
346
86,3
32.9
7
-
86,3
32.9
7
86
,332
.97
SYL
VA
N H
E 3
4KV
SU
BS
TATI
ON
- P
RO
J 24
54 :
3026
142,
701.
61
-
142,
701.
61
14
2,70
1.61
WIN
TON
HE
46K
V S
UB
STA
TIO
N -
PR
OJ
469
: 303
435
3,16
1.15
-
35
3,16
1.15
353,
161.
15
To
tal
1,37
8,49
1.72
-
1,37
8,49
1.72
1,37
8,49
1.72
D24
6D
ist -
Bul
k D
eliv
ery
Line
s 46
k46
KV
MA
HTO
WA
-SA
ND
STO
NE
LIN
E #
59 :
3159
2,46
1,34
7.51
-
2,46
1,34
7.51
2,
461,
347.
51
46K
V S
AN
DS
TON
E-H
INC
KLE
Y LI
NE
#45
0 : 3
181
740,
668.
17
-
740,
668.
17
74
0,66
8.17
46K
V T
HO
MS
ON
-SA
ND
STO
NE
LIN
E #
23 :
3123
2,08
2,69
8.17
-
2,08
2,69
8.17
2,
082,
698.
17
46K
V V
IRG
INIA
-LA
SK
IN L
INE
#30
: 31
302,
736,
114.
79
-
2,
736,
114.
79
2,73
6,11
4.79
46
KV
VIR
GIN
IA-T
OW
ER
LIN
E #
199
: 317
230
0,90
1.73
-
30
0,90
1.73
300,
901.
73
46
KV
WIN
TON
-BA
BB
ITT
LIN
E #
31 :
3131
1,57
4,95
9.78
-
1,57
4,95
9.78
1,
574,
959.
78
46K
V W
INTO
N-E
LY L
INE
#33
: 31
3334
9,89
2.46
-
34
9,89
2.46
349,
892.
46
46
KV
WIN
TON
-TO
WE
R L
INE
#19
7 : 3
170
(2,0
27.1
9)
-
(2
,027
.19)
(2
,027
.19)
46
KV
WIN
TON
-VIR
GIN
IA L
INE
#32
: 31
323,
096,
422.
02
-
3,
096,
422.
02
3,09
6,42
2.02
D
istri
butio
n B
lank
et P
roje
cts:
400
055
8,77
2.00
-
55
8,77
2.00
558,
772.
00
To
tal
13,8
99,7
49.4
4
-
13
,899
,749
.44
13
,899
,749
.44
TOTA
LTo
tal
125,
046,
802.
24
455,
298.
12
125,
502,
100.
36
125,
274,
451.
30
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ail R
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ase
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4 - 1
2
Volume 5 - RB-2 Docket No. E015/GR-16-664
Page 4 of 13
ALL
ETE,
Inc.
, d/b
/a M
inne
sota
Pow
erC
ost o
f Pla
ntPl
ant S
ubfu
nctio
n D
etai
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udge
t
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ance
2017
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ance
Ave
rage
Func
tion
Faci
lity
12/
31/1
6N
et A
ddito
ns12
/31/
2017
Bal
ance
Bul
k D
eliv
ery
(23k
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46k
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ist -
Sub
stat
ions
23k
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ist B
ulk
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iver
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123)
3,73
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9.47
-
3,73
8,00
9.47
3,
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47
Dis
t - S
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atio
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Dis
t Bul
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eliv
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(D13
4)21
,330
,556
.81
220,
736.
24
21
,551
,293
.05
21,4
40,9
24.9
3
D
ist -
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stat
ions
46k
v D
ist B
ulk
Del
iver
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146)
7,06
3,38
1.50
-
7,06
3,38
1.50
7,
063,
381.
50
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t - B
ulk
Del
iver
y Li
nes
46kv
(D
246)
13,8
99,7
49.4
4
-
13,8
99,7
49.4
4
13
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t - B
ulk
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iver
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23kv
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1/44
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-
44
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7
E
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t Bul
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(43,
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(43,
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l90
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220,
736.
24
90
,395
,196
.29
90,2
84,8
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7
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tribu
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Pla
nt S
tudy
iden
tifie
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of e
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64 P
oles
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and
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15,
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0,53
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ase
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PD
ATE
D B
Y JK
5 - 1
2
Volume 5 - RB-2 Docket No. E015/GR-16-664
Page 5 of 13
AFUDC Contra - Retail AFUDC Contra - FERC
December 2010 -8,191,861 -772,406BEC 4 Retirements 189,691 237,987December 2011 -8,002,170 -534,419 97.68% 69.19%Average Balance -8,097,016 -534,419
AFUDC Contra - Retail AFUDC Contra - FERC
December 2011 -8,002,170 -534,419BEC 4 Retirements 4,790 78December 2012 -7,997,380 -534,341 99.94% 99.99%Average Balance -7,999,775 3,614,846
AFUDC Contra - Retail AFUDC Contra - FERC
December 2012 -7,997,380 -534,341BEC 4 Retirements 1,453 0December 2013 -7,995,927 -534,341 99.98% 100.00%Average Balance -7,996,654 220,736
AFUDC Contra - Retail AFUDC Contra - FERC
December 2013 -7,995,927 -534,341BEC 4 Retirements 15,885 822December 2014 -7,980,042 -533,519 99.80% 99.85%Average Balance -7,987,985 7,057,451
AFUDC Contra - Retail AFUDC Contra - FERC
December 2014 -7,980,042 -533,519BEC 4 Retirements 633,955 103,644December 2015 -7,346,087 -429,875 92.06% 80.57%Average Balance -7,663,064 -481,697
AFUDC Contra - Retail AFUDC Contra - FERC
December 2015 -7,346,087 -429,875BEC 4 Retirements 154,805 43,337December 2016 -7,191,282 -386,539 97.89% 89.92%Average Balance -7,268,684 -408,207
AFUDC Contra - Retail AFUDC Contra - FERC
December 2016 -7,191,282 -386,539BEC 4 Retirements 151,543 38,968December 2017 -7,039,739 -347,571 97.89% 89.92%Average Balance -7,115,510 -367,055
2011 - 2015 Average
% change
2011 - 2015 Average
ALLETE, Inc. d/b/a Minnesota PowerCost of Plant (Contra AFUDC)
2017 Budget
\\users\~sshimmin$\private\2016 Retail Rate Case\Inputs to COS\2017\2017 Budget - Cost of Plant for Rate Case 09.28 SJS UPDATED BY JK
Volume 5 - RB-2 Docket No. E015/GR-16-664
Page 6 of 13
ALL
ETE,
Inc.
, d/b
/a M
inne
sota
Pow
erC
ost o
f Pla
nt
2017
Bud
get
FE
RC
For
m 1
P
ages
204
& 2
05
Non
-Reg
ulat
ed
Reg
ulat
ed P
lant
FE
RC
For
m 1
P
ages
204
& 2
05
Non
-Reg
ulat
ed
Reg
ulat
ed P
lant
FE
RC
For
m 1
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206
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07
Non
-Reg
ulat
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Reg
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nt
FE
RC
For
m 1
P
ages
204
& 2
05
Non
-Reg
ulat
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Reg
ulat
ed P
lant
D
ecem
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2016
1,75
2,75
8,82
2
28
,646
,728
1,72
4,11
2,09
4
19
1,89
3,77
3
4,53
2,27
9
18
7,36
1,49
4
836,
764,
118
-
83
6,76
4,11
8
206,
442
-
20
6,44
2
2017
Net
Add
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s24
,563
,643
530,
237
24
,033
,406
17,6
03,9
04
70
,000
17,5
33,9
04
27
5,00
0
275,
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-
-
Dec
embe
r 20
171,
777,
322,
466
29,1
76,9
65
1,
748,
145,
501
209,
497,
677
4,
602,
279
204,
895,
398
83
7,03
9,11
8
-
837,
039,
118
20
6,44
2
-
206,
442
Ave
rage
:1,
765,
040,
644
28,9
11,8
46
1,
736,
128,
798
200,
695,
725
4,
567,
279
196,
128,
446
83
6,90
1,61
8
-
836,
901,
618
20
6,44
2
-
206,
442
FE
RC
For
m 1
P
ages
206
& 2
07
Non
-Reg
ulat
ed
Reg
ulat
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Pla
nt
FE
RC
For
m 1
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206
& 2
07
Non
-Reg
ulat
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Reg
ulat
ed P
lant
FE
RC
For
m 1
P
ages
206
& 2
07
Non
-Reg
ulat
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Reg
ulat
ed P
lant
FE
RC
For
m 1
P
ages
204
& 2
05
Non
-Reg
ulat
ed
Reg
ulat
ed P
lant
D
ecem
ber
2016
731,
270,
614
43
,929
731,
226,
685
56
8,16
0,32
6
11,4
62
56
8,14
8,86
4
202,
875,
257
7,
795,
560
195,
079,
697
74
,182
,208
760,
637
73,4
21,5
71
20
17 N
et A
dditi
ons
36,1
02,9
85
36
,102
,985
26,0
15,6
53
26
,015
,653
17,9
32,9
57
17
,932
,957
7,17
2,22
8
7,17
2,22
8
D
ecem
ber
2017
767,
373,
599
43
,929
767,
329,
670
59
4,17
5,97
9
11,4
62
59
4,16
4,51
7
220,
808,
214
7,
795,
560
213,
012,
654
81
,354
,435
760,
637
80,5
93,7
98
Ave
rage
:74
9,32
2,10
6
43,9
29
74
9,27
8,17
7
581,
168,
153
11
,462
581,
156,
691
21
1,84
1,73
5
7,79
5,56
0
20
4,04
6,17
5
77,7
68,3
22
76
0,63
7
77
,007
,685
FE
RC
For
m 1
P
ages
206
& 2
07
Non
-Reg
ulat
ed
Reg
ulat
ed
Pla
nt
4,35
8,11
1,56
0
41,7
90,5
95
4,
316,
320,
965
129,
666,
370
60
0,23
7
12
9,06
6,13
3
4,48
7,77
7,92
9
42,3
90,8
32
4,
445,
387,
097
4,42
2,94
4,74
4
42,0
90,7
13
4,
380,
854,
031
Dis
tribu
tion
Ste
am
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l
Gen
eral
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ar
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ail R
ate
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e\In
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udge
t - C
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r Rat
e C
ase
09.2
8 S
JS U
PD
ATE
D B
Y J
K
Volume 5 - RB-2 Docket No. E015/GR-16-664
Page 7 of 13
FER
C F
orm
1
Pag
es
20
4 &
20
5N
on-R
egul
ated
Reg
ulat
ed P
lant
FER
C F
orm
1
Pag
es
20
4 &
20
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Reg
ulat
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FER
C F
orm
1
Pag
es
20
4 &
20
5N
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ated
Reg
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lant
FER
C F
orm
1
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es
20
6 &
20
7N
on-R
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ated
Reg
ulat
ed P
lant
Dec
embe
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168,
359,
693
57,0
44
8,
302,
649
3,70
5,45
4
33
7,01
6
3,
368,
438
1,48
1,84
8
-
1,48
1,84
8
-
-
-
Net
Add
ition
s20
17-
-
-
-
-
-
-
-
-
-
-
-
D
ecem
ber
2017
8,35
9,69
3
57
,044
8,30
2,64
9
3,
705,
454
337,
016
3,36
8,43
8
1,
481,
848
-
1,
481,
848
-
-
-
Ave
rage
:8,
359,
693
57,0
44
8,
302,
649
3,70
5,45
4
33
7,01
6
3,
368,
438
1,48
1,84
8
-
1,48
1,84
8
-
-
-
FER
C F
orm
1
Pag
es
20
6 &
20
7N
on-R
egul
ated
Reg
ulat
ed P
lant
FER
C F
orm
1
Pag
es
20
6 &
20
7N
on-R
egul
ated
Reg
ulat
ed P
lant
FER
C F
orm
1
Pag
es
20
6 &
20
7N
on-R
egul
ated
Reg
ulat
ed P
lant
FER
C F
orm
1
Pag
es 2
04 &
205
Non
-Reg
ulat
edR
egul
ated
Pla
ntD
ecem
ber
2016
14,3
48,4
55
29
,065
14,3
19,3
90
2,
864,
765
714
2,86
4,05
1
2,
937,
066
960,
768
1,97
6,29
8
-
-
-
Net
Add
ition
s20
17-
-
-
-
-
-
-
-
-
-
-
-
D
ecem
ber
2017
14,3
48,4
55
29
,065
14,3
19,3
90
2,
864,
765
714
2,86
4,05
1
2,
937,
066
960,
768
1,97
6,29
8
-
-
-
Ave
rage
:14
,348
,455
29,0
65
14
,319
,390
2,86
4,76
5
71
4
2,
864,
051
2,93
7,06
6
96
0,76
8
1,
976,
298
-
-
-
FER
C F
orm
1
Pag
es 2
04 &
205
Non
-Reg
ulat
edR
egul
ated
Pla
nt33
,697
,281
1,38
4,60
7
32
,312
,674
-
-
-
33
,697
,281
1,38
4,60
7
32
,312
,674
33,6
97,2
81
1,
384,
607
32,3
12,6
74
Tota
l
2017
Bud
get
Cos
t of P
lant
(Lan
d)A
LLET
E, In
c., d
/b/a
Min
neso
ta P
ower
Inta
ngib
leTr
ansm
issi
onD
istri
butio
nG
ener
al
Pro
duct
ion
Ste
amP
rodu
ctio
n H
ydro
Sol
arP
rodu
ctio
n W
ind
\\use
rs\~
sshi
mm
in$\
priv
ate\
2016
Ret
ail R
ate
Cas
e\In
puts
to C
OS
\201
7\20
17 B
udge
t - C
ost o
f Pla
nt fo
r Rat
e C
ase
09.2
8 S
JS U
PD
ATE
D B
Y J
K
Volume 5 - RB-2 Docket No. E015/GR-16-664
Page 8 of 13
ALLETE, Inc., d/b/a/ Minnesota PowerDistribution Plant COSS Function Summary
Calendar 2017
Specfic D3002015 Production Dist Bulk Assignment OH
Average Demand Del FERC Lines Others CheckD100 Dist - Substations 61,203,443 1,113,838 60,089,604 - D123 Dist - Subs 23kv Bulk Delivery 3,738,009 3,738,009 - D134 Dist - Subs 34kv Bulk Delivery 21,440,925 21,440,925 - D146 Dist - Subs 46kv Bulk Delivery 7,063,382 7,063,382 - D200 Dist - Generation 1,378,492 1,378,492 - D246 Dist - Bulk Delivery Lines 46k 13,899,749 13,899,749 - D300 Dist - Overhead Lines 189,589,266 44,142,763 763,238 144,683,265 - D400 Dist - Underground Lines 112,600,535 112,600,535 - D500 Dist - Line Transformers 90,282,459 90,282,459 - D600 Dist - Services 18,496,165 18,496,165 - D650 Dist - Meters 55,977,241 55,977,241 - D675 Dist - Leased Prop Cust Serv 2,034,122 2,034,122 - D700 Dist - Street Lighting 3,392,454 3,392,454 - Distribution Total 581,096,242 1,378,492 90,284,828 1,877,077 144,683,265 342,872,580 -
Check 581,096,242(0)
Volume 5 - RB-2 Docket No. E015/GR-16-664
Page 9 of 13
ALL
ETE
, Inc
., d/
b/a
Min
neso
ta P
ower
Pla
nt S
peci
fic A
ssig
nmen
t Dat
a
Am
ount
Mun
icip
als
Sta
ples
/ G
reat
Riv
erLi
neP
lant
Ass
igne
dW
aden
aE
nerg
yS
peci
ficN
o.D
escr
iptio
n12
/31/
2015
Gro
up A
Gro
up C
Gro
up E
Ret
ail
Bas
is o
f Ass
ignm
ent
1
D
istri
butio
n P
lant
2
34 k
v Ta
ps3
# 50
3 C
ity o
f Sta
ples
15,0
44
15,0
44
Eng
inee
ring
anal
ysis
- di
rect
.4
# 52
1 B
lanc
hard
- R
etai
l61
,914
61
,914
E
ngin
eerin
g an
alys
is -
dire
ct.
5
#
522
Hub
bard
- R
etai
l22
9,32
5
229,
325
E
ngin
eerin
g an
alys
is -
dire
ct.
6
#5
26 G
RE
Las
trup
28,0
48
28,0
48
Eng
inee
ring
anal
ysis
- di
rect
.7
Tota
l 34
kv T
aps
334,
331
-
15
,044
28
,048
29
1,23
9
8
9
14
kv
Taps
10
Li
ne to
Pie
rz31
,753
8,
059
23,6
94
Eng
inee
ring
anal
ysis
& 6
0-m
in N
CP
.11
Line
to R
anda
ll26
0,04
6
25,8
60
234,
186
E
ngin
eerin
g an
alys
is &
60-
min
NC
P.
12
Li
ne to
Pro
ctor
423,
972
25
2,84
4
171,
128
E
ngin
eerin
g an
alys
is &
60-
min
NC
P.
13
Li
ne to
Tw
o H
arbo
rs40
9,51
6
408,
701
81
5
Eng
inee
ring
anal
ysis
& E
nerg
y.14
Line
to G
RE
Isla
nd L
ake
61,4
00
24,6
81
36,7
19
Eng
inee
ring
anal
ysis
& A
vera
ge lo
ad.
15
To
tal 1
4 kv
Tap
s1,
186,
688
695,
465
-
24
,681
46
6,54
2
16
17
D
istri
butio
n S
ubst
atio
ns -
12-1
4kv
low
sid
e18
Two
Har
bors
115
/14k
v S
ubst
atio
n: 3
057
(Tw
o H
arbo
rs)
923,
927
92
2,08
9
1,83
8
Fe
eder
Rat
io a
nd E
nerg
y19
Lake
Sup
erio
r Pap
er 1
15/1
4kv
Sub
stat
ion:
418
3 (P
roct
or)
2,81
7,33
7
18
6,68
6
2,63
0,65
1
Fe
eder
ratio
and
60-
min
NC
P.
20
Li
ttle
Falls
-Min
n A
ve 3
4/12
kv S
ubst
atio
n: 4
438
(Ran
dall)
50,9
18
5,06
3
45
,855
60
-min
NC
P.
21
To
tal D
istri
butio
n S
ubst
atio
ns3,
792,
182
1,11
3,83
8
-
-
2,
678,
343
22
To
tal S
peci
fic A
ssig
nmen
t5,
313,
201
1,80
9,30
3
15
,044
52
,730
3,
436,
124
Volume 5 - RB-2 Docket No. E015/GR-16-664
Page 10 of 13
ALL
ETE,
Inc.
, d/b
/a/ M
inne
sota
Pow
erD
istr
ibut
ion
Plan
t Stu
dySu
mm
ary
of R
esul
ts B
ased
on
2012
Ana
lysi
s
FER
CA
ccou
ntFu
nctio
n C
ode
Func
tion
$%
$%
$%
364,
365
Prim
ary
Ove
rhea
d Li
nes
86,0
15,4
6668
.44%
36,8
88,2
5542
.89%
49,1
27,2
1157
.11%
D30
0S
econ
dary
Ove
rhea
d Li
nes
39,6
56,2
0331
.56%
21,4
37,1
6554
.06%
18,2
19,0
3845
.94%
125,
671,
668
100.
00%
366,
367
Prim
ary
Und
ergr
ound
Lin
es72
,779
,213
90.5
0%20
,504
,726
28.1
7%52
,274
,487
71.8
3%D
400
Sec
onda
ry U
nder
grou
nd L
ines
7,64
1,11
09.
50%
1,15
5,59
915
.12%
6,48
5,51
184
.88%
80,4
20,3
2310
0.00
%
368
Ove
rhea
d Tr
ansf
orm
ers
45,9
29,5
9954
.39%
12,1
91,4
4526
.54%
33,7
38,1
5473
.46%
D50
0U
nder
grou
nd T
rans
form
ers
38,5
18,7
8645
.61%
20,6
97,0
1053
.73%
17,8
21,7
7746
.27%
84,4
48,3
8510
0.00
%
3691
Ove
rhea
d S
ervi
ces
6,82
5,38
336
.71%
5,34
6,15
378
.33%
1,47
9,23
121
.67%
3692
Und
ergr
ound
Ser
vice
s11
,767
,351
63.2
9%10
,749
,889
91.3
5%1,
017,
462
8.65
%D
600
18,5
92,7
3510
0.00
%
Subf
unct
iona
lizat
ion
and
Cla
ssifi
catio
n of
Dis
trib
utio
n Pl
ant f
or C
OSS
Bas
ed o
n 20
12 R
atio
s an
d 20
15 P
lant
Bal
ance
s
FER
CA
ccou
ntFu
nctio
n C
OS
SC
ode
Line
sFu
nctio
n$
%$
%$
%36
4, 3
6519
,20
Prim
ary
Ove
rhea
d Li
nes
99,0
21,2
2668
.44%
42,4
70,2
0442
.89%
56,5
51,0
2257
.11%
D30
023
,24
Sec
onda
ry O
verh
ead
Line
s45
,662
,038
31.5
6%24
,684
,898
54.0
6%20
,977
,140
45.9
4%In
put L
inke
d to
CO
SS F
unct
ion
144,
683,
265
100.
00%
366,
367
21,2
2P
rimar
y U
nder
grou
nd L
ines
101,
903,
484
90.5
0%28
,706
,211
28.1
7%73
,197
,273
71.8
3%D
400
25,2
6S
econ
dary
Und
ergr
ound
Lin
es10
,697
,051
9.50
%1,
617,
394
15.1
2%9,
079,
657
84.8
8%In
put L
inke
d to
CO
SS F
unct
ion
112,
600,
535
100.
00%
368
27,2
8O
verh
ead
Tran
sfor
mer
s49
,104
,629
54.3
9%13
,032
,369
26.5
4%36
,072
,261
73.4
6%D
500
29,3
0U
nder
grou
nd T
rans
form
ers
41,1
77,8
2945
.61%
22,1
24,8
4853
.73%
19,0
52,9
8246
.27%
Inpu
t Lin
ked
to C
OSS
Fun
ctio
n90
,282
,459
100.
00%
3691
31,3
2O
verh
ead
Ser
vice
s6,
789,
942
36.7
1%5,
318,
562
78.3
3%1,
471,
380
21.6
7%36
9233
,34
Und
ergr
ound
Ser
vice
s11
,706
,223
63.2
9%10
,693
,634
91.3
5%1,
012,
588
8.65
%D
600
Inpu
t Lin
ked
to C
OSS
Fun
ctio
n18
,496
,165
100.
00%
Tota
l Sys
tem
Min
imum
Sys
tem
Dem
and
Cla
ssifi
catio
n
Cus
tom
er C
lass
ifica
tion
Tota
l Sys
tem
Min
imum
Sys
tem
Dem
and
Cla
ssifi
catio
n
Cus
tom
er C
lass
ifica
tion
Volume 5 - RB-2 Docket No. E015/GR-16-664
Page 11 of 13
Tabl
e 1
Min
neso
ta P
ower
2012
Dis
trib
utio
n Pl
ant S
tudy
Sum
mar
y of
Res
ults
FER
CP
lant
Acc
ount
Func
tion
$%
$%
$%
Pol
es
364
Maj
or P
rimar
y (4
6 kv
)5,
499,
716
6.12
%0
0.00
%5,
499,
716
100.
00%
Tow
ers
&M
ajor
Prim
ary
(23
& 3
4 kv
)15
,487
,542
17.2
2%0
0.00
%15
,487
,542
100.
00%
Fixt
ures
Prim
ary
Ove
rhea
d Li
nes
40,3
58,4
8444
.88%
15,7
38,0
8039
.00%
24,6
20,4
0361
.00%
Sec
onda
ry O
verh
ead
Line
s28
,581
,610
31.7
8%13
,234
,822
46.3
1%15
,346
,789
53.6
9%89
,927
,352
100.
00%
28,9
72,9
0260
,954
,450
Ove
rhea
d36
5M
ajor
Prim
ary
(46
kv)
4,00
2,87
44.
93%
00.
00%
4,00
2,87
410
0.00
%C
ondu
ctor
s &
Maj
or P
rimar
y (2
3 &
34
kv)
20,5
35,1
6025
.27%
00.
00%
20,5
35,1
6010
0.00
%D
evic
esP
rimar
y O
verh
ead
Line
s45
,656
,982
56.1
7%21
,150
,175
46.3
2%24
,506
,807
53.6
8%S
econ
dary
Ove
rhea
d Li
nes
11,0
74,5
9213
.63%
8,20
2,34
474
.06%
2,87
2,24
925
.94%
81,2
69,6
0810
0.00
%29
,352
,518
51,9
17,0
90
Und
ergr
ound
366
Maj
or P
rimar
y (2
3 &
34
kv)
00.
00%
00.
00%
00.
00%
Con
duit
Prim
ary
Und
ergr
ound
Lin
es8,
406,
162
92.0
0%2,
169,
527
25.8
1%6,
236,
635
74.1
9%S
econ
dary
Und
ergr
ound
Lin
es73
0,97
18.
00%
108,
749
14.8
8%62
2,22
285
.12%
9,13
7,13
310
0.00
%2,
278,
276
6,85
8,85
7
Und
ergr
ound
367
Maj
or P
rimar
y (2
3 &
34
kv)
6,79
5,83
78.
70%
00.
00%
6,79
5,83
710
0.00
%C
ondu
ctor
s &
Prim
ary
Und
ergr
ound
Lin
es64
,373
,051
82.4
5%18
,335
,199
28.4
8%46
,037
,852
71.5
2%D
evic
esS
econ
dary
Und
ergr
ound
Lin
es6,
910,
140
8.85
%1,
046,
850
15.1
5%5,
863,
290
84.8
5%78
,079
,028
100.
00%
19,3
82,0
4958
,696
,979
Line
368
Maj
or P
rimar
y (2
3 &
34
kv)
1,36
7,31
61.
59%
00.
00%
1,36
7,31
610
0.00
%Tr
ansf
orm
ers
Prim
ary
Ove
rhea
d Tr
ansf
orm
ers
4,25
4,13
74.
96%
00.
00%
4,25
4,13
710
0.00
%S
econ
dary
Ove
rhea
d Tr
ansf
orm
ers
41,6
75,4
6248
.56%
12,1
91,4
4529
.25%
29,4
84,0
1770
.75%
Prim
ary
Und
ergr
ound
Tra
nsfo
rmer
s91
0,37
51.
07%
00.
00%
910,
375
100.
00%
Sec
onda
ry U
nder
grou
nd T
rans
form
ers
37,6
08,4
1143
.82%
20,6
97,0
1055
.03%
16,9
11,4
0144
.97%
85,8
15,7
0110
0.00
%32
,888
,454
52,9
27,2
47
Ser
vice
s36
91O
verh
ead
Ser
vice
s6,
825,
383
36.7
1%5,
346,
153
78.3
3%1,
479,
231
21.6
7%36
92U
nder
grou
nd S
ervi
ces
11,7
67,3
5163
.29%
10,7
49,8
8991
.35%
1,01
7,46
28.
65%
18,5
92,7
3510
0.00
%16
,096
,042
2,49
6,69
3
Cus
tom
er C
lass
ifica
tion
Tota
l Sys
tem
Min
imum
Sys
tem
Dem
and
Cla
ssifi
catio
n
Volume 5 - RB-2 Docket No. E015/GR-16-664
Page 12 of 13
Exp
ense
Exp
ense
Def
erre
d A
sset
PP
-AR
OD
ecom
mis
sion
ing
1011
010
190
2300
0.00
0023
090
4119
910
810
1089
010
810
4030
040
310
4039
040
730
1823
0.40
00
AR
O A
sset
AR
O L
iabi
lity
Acc
umul
ated
Res
erve
Dep
reci
atio
n E
xpen
se
2016
laye
r add
ed3,
415,
343
(3,4
15,3
43)
Acc
retio
n(5
,144
,301
)5,
144,
301
Dep
reci
atio
n(3
,516
,658
)3,
516,
658
Def
erra
l of E
xpen
se(4
,219
,278
)3,
071,
160
(2,8
84,3
07)
4,03
2,42
4R
ever
se W
hole
sale
Dec
om67
3,24
8(6
73,2
48)
Am
ortiz
atio
n of
Def
erra
l0
020
16 Y
TD A
ctua
l/Bud
get T
otal
s54
,017
,540
0(1
01,7
28,2
87)
092
5,02
4(2
0,62
5,52
0)0
36,8
21,3
25(6
73,2
48)
632,
351
00
25,6
63,1
3920
17 la
yer a
dded
20,8
59,3
30(2
0,85
9,33
0) A
ccre
tion
(6,3
72,2
64)
6,37
2,26
4D
epre
ciat
ion
(5,7
50,4
12)
5,75
0,41
2D
efer
ral o
f Exp
ense
(5,2
26,3
40)
5,70
9,60
5(4
,716
,315
)4,
233,
050
Rev
erse
Who
lesa
le D
ecom
1,25
1,63
0(1
,251
,630
)A
mor
tizat
ion
of D
efer
ral
00
2017
Bud
get
74,8
76,8
700
(128
,959
,881
)0
1,14
5,92
4(2
6,37
5,93
2)0
43,7
82,5
60(1
,251
,630
)1,
034,
097
00
29,8
96,1
89
2017
Ave
rage
Bal
ance
sA
vg. B
al.
27,7
79,6
64D
epr &
Am
ort E
xp A
RO
Adj
ust
Avg
. Bal
.64
,447
,205
Avg
. Bal
.(1
15,3
44,0
84)
Avg
. Bal
.(2
3,50
0,72
6)A
vg. B
al.
40,3
01,9
43A
ccre
tion
Expe
nse
1,14
5,92
4D
epre
ciat
ion
Expe
nse
4030
0(1
,251
,630
)(1
15,3
44,0
84)
Dep
reci
atio
n Ex
pens
e 40
310
1,03
4,09
727
,779
,664
Am
ortiz
atio
n Ex
pens
e0
(87,
564,
420)
928,
391
2017
Bud
get A
djus
tmen
ts to
refle
ct a
ll A
RO
in R
ATE
Bas
e. A
RO
Ass
et a
nd A
ccum
Res
erve
alre
ady
in D
ebbi
e's
plan
t. D
ecre
ase
to R
ate
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e
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Ret
ail R
ate
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OS
\201
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17 B
udge
t Adj
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ent -
AR
O A
djus
tmen
ts 1
0-26
Volume 5 - RB-2 Docket No. E015/GR-16-664
Page 13 of 13
Ste
amH
ydro
Win
dTr
ansm
issi
onD
istri
butio
nG
ener
al P
lant
Inta
ngib
les
Tota
l Reg
ulat
ed
CW
IP
Dec
embe
r-16
6,80
7,22
0
8,
978,
385
26
6,01
3
42,5
94,3
26
3,
145,
249
3,
328,
385
4,26
5,02
3
69
,384
,601
6,80
7,22
0
8,
978,
385
26
6,01
3
42,5
94,3
26
3,
145,
249
3,
328,
385
4,26
5,02
3
69
,384
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Dec
embe
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16,8
19,9
63
3,
251,
948
41
6,01
3
159,
139,
531
(9
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)
1,08
1,22
9
2,
430,
148
183,
129,
383
16,8
19,9
63
3,
251,
948
41
6,01
3
159,
139,
531
(9
,449
)
1,08
1,22
9
2,
430,
148
183,
129,
383
Ave
rage
Bal
ance
Prio
r to
Con
tra
11,8
13,5
92
6,
115,
167
34
1,01
3
100,
866,
929
1,
567,
900
2,
204,
807
3,34
7,58
6
12
6,25
6,99
2
Ave
rage
FER
C C
ontr
a(5
0,00
2)
-
-
(1,1
91,2
69)
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41,2
72)
Ave
rage
Ret
ail C
ontr
a(2
28,0
52)
(9
5,22
0)
-
(4
,130
,835
)
(4
,454
,107
)
Ave
rage
Tot
al C
ontr
a(2
78,0
54)
(9
5,22
0)
-
(5
,322
,104
)
-
-
-
(5,6
95,3
79)
Ave
rage
Bal
ance
Net
of C
ontr
a11
,535
,538
6,01
9,94
7
341,
013
95
,544
,825
1,56
7,90
0
2,20
4,80
7
3,
347,
586
120,
561,
613
Ass
ignm
ent t
o S
ub F
unct
ion
Pro
duct
ion
Dem
and
11,8
13,5
92
5,
169,
907
34
1,01
3
Pro
duct
ion
Ene
rgy
945,
260
Pro
duct
ion-
Tra
ns10
0,86
6,92
9Tr
ansm
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n (6
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)
Bul
k D
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n (4
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23k
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-
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Bul
k D
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butio
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etai
l Ju
risdi
ctio
n1,
567,
900
A
vera
ge11
,813
,592
6,11
5,16
7
341,
013
100,
866,
929
1,56
7,90
0
-
-
-
-
-
ALL
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Pro
gres
s20
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udge
t
\\users\~sshim
min$\private\2016 Retail Rate Case\Inputs to COS\2017\2017 Budget ‐ CWIP Balances 10.03 ‐ CWIP ‐ 10700 ONLY
Volume 5 - RB-3 Docket No. E015/GR-16-664
Page 1 of 1
10/3
1/20
16
Alle
te, I
nc. d
/b/a
Min
neso
ta P
ower
Acc
umul
ated
Dep
reci
atio
n an
d A
mor
tizat
ion
2017
Bud
get
Tota
lTa
coni
teB
osw
ell U
nit 1
Bos
wel
l Uni
t 2B
osw
ell U
nit 3
Bos
wel
l Uni
t 4B
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ell C
omm
onB
osw
ell
Hib
bard
Lask
inH
arbo
rC
loqu
etTo
tal
Acc
umul
ated
Pro
visi
on fo
r Dep
reci
atio
n (in
clud
es A
RO
)
ATo
tal A
ccum
. Pro
visi
on (i
nclu
des
AR
O) P
rior t
o A
djus
tmen
ts @
12/
31/1
627
,829
,114
25,3
98,7
8315
5,59
0,74
116
9,30
3,90
011
2,27
5,10
049
0,39
7,63
854
,238
,543
51,7
17,8
6558
,488
,349
8,33
1,21
866
3,17
3,61
4
A20
17 D
epre
ciat
ion
Pro
visi
on (i
ncl A
RO
)2,
888,
562
2,55
6,26
418
,200
,790
24,9
61,2
827,
720,
707
56,3
27,6
055,
261,
060
3,97
2,53
59,
482,
703
75,0
43,9
03A
, C2,
C3
Less
: R
etire
men
ts(3
91,5
22)
(663
,425
)(1
,783
,658
)(4
17,8
95)
(3,2
56,5
00)
(1,1
49,9
39)
(1,9
46,2
42)
(6,3
52,6
81)
ALe
ss:
Cos
t of R
emov
al &
Sal
vage
and
Oth
er C
redi
ts(1
00,0
00)
(57,
319)
(500
,000
)(9
2,09
4)(7
49,4
13)
(156
,596
)(1
5,08
7,35
0)(1
5,99
3,35
8)A
, D1
Less
: D
ecom
mis
sion
ing
Adj.
(718
,439
)(7
31,2
28)
(1,4
55,7
56)
(1,8
87,8
88)
(389
,573
)(5
,182
,884
)(2
02,9
77)
(803
,611
)(6
87,1
20)
(6,8
76,5
92)
A, E
Less
: C
OR
/AR
O R
ecla
ss0
0
A
Tota
l Acc
um. P
rovi
sion
(inc
lude
s A
RO
) Prio
r to
Adj
ustm
ents
@ 1
2/31
/17
29,5
07,7
1627
,223
,819
171,
615,
031
190,
093,
635
119,
096,
246
537,
536,
447
57,9
90,0
9137
,853
,197
67,2
83,9
338,
331,
218
708,
994,
886
Ave
rage
Adj
uste
d A
ccum
. Pro
visi
on (i
nclu
des
AR
O)
28,6
68,4
1526
,311
,301
163,
602,
886
179,
698,
767
115,
685,
673
513,
967,
042
56,1
14,3
1744
,785
,531
62,8
86,1
418,
331,
218
686,
084,
250
F2R
etai
l Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/16
(979
,010
)(2
,768
)(9
81,7
78)
(981
,778
)F2
Who
lesa
le C
ontr
a A
FUD
C A
ccum
. Pro
visi
on @
12/
31/1
6(2
14,6
57)
(607
)(2
15,2
64)
(215
,264
)To
tal C
ontr
a A
FUD
C A
ccum
. Pro
visi
on @
12/
31/1
60
00
(1,1
93,6
67)
(3,3
75)
(1,1
97,0
42)
00
00
(1,1
97,0
42)
F2R
etai
l Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/17
(1,9
22,4
77)
(10,
152)
(1,9
32,6
29)
(1,9
32,6
29)
F2W
hole
sale
Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/17
(421
,521
)(2
,226
)(4
23,7
47)
(423
,747
)To
tal C
ontr
a A
FUD
C A
ccum
. Pro
visi
on @
12/
31/1
70
00
(2,3
43,9
98)
(12,
378)
(2,3
56,3
76)
00
00
(2,3
56,3
76)
Ave
rage
Ret
ail C
ontr
a A
FUD
C A
ccum
. Pro
visi
on
00
0(1
,450
,743
)(6
,460
)(1
,457
,203
)0
00
0(1
,457
,203
)A
vera
ge W
hole
sale
Con
tra
AFU
DC
Acc
um. P
rovi
sion
0
00
(318
,089
)(1
,416
)(3
19,5
06)
00
00
(319
,506
)A
vera
ge T
otal
Con
tra
AFU
DC
Acc
um. P
rovi
sion
0
00
(1,7
68,8
33)
(7,8
77)
(1,7
76,7
09)
00
00
(1,7
76,7
09)
NOTE
-Ste
war
t inc
lude
d in
rate
bas
e th
e tw
o Hi
bbar
d D
ecom
mis
sion
ing
Acc
ount
253
00 S
ubac
coun
ts 9
058
($26
,497
) for
1&
2 &
905
9 ($
312,
725)
for 3
&4
whi
ch re
duce
rate
bas
e - s
ee fi
le p
rovi
ded
by J
amie
Jag
o sa
ved
in th
is fo
lder
"Hi
bbar
d D
ecom
mis
sion
ing"
for m
ore
info
.
Sub
func
tiona
l Ass
ignm
ent
2017
Maj
or F
unct
ion
Amou
ntD
istri
butio
n
Dis
tribu
tion
Bul
k D
eliv
ery
52,8
00,0
97
D
irect
to D
ist.
Bul
k D
eliv
ery
(21.
13%
of t
otal
dis
tribu
tion
rese
rve
base
d on
201
2 an
alys
is)
O
ther
Dis
tribu
tion
197,
080,
548
249,
880,
645
Stea
m
Bas
is fo
r Ass
ignm
ent o
f Sub
func
tions
\\use
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mm
in$\
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Ret
ail R
ate
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e\In
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OS
\201
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17 B
udge
t - D
epre
ciat
ion
& A
mor
itiza
tion
Sch
edul
es 0
9.27
- A
ccum
Dep
&Am
ort ;
10/
31/2
016
Pag
e 1
of 2
Volume 5 - RB-4 Docket No. E015/GR-16-664
Page 1 of 2
10/3
1/20
16
Alle
te, I
nc. d
/b/a
Min
neso
ta P
ower
Acc
umul
ated
Dep
reci
atio
n an
d A
mor
tizat
ion
2017
Bud
get
Acc
umul
ated
Pro
visi
on fo
r Dep
reci
atio
n (in
clud
es A
RO
)
ATo
tal A
ccum
. Pro
visi
on (i
nclu
des
AR
O) P
rior t
o A
djus
tmen
ts @
12/
31/1
6
A20
17 D
epre
ciat
ion
Pro
visi
on (i
ncl A
RO
)A
, C2,
C3
Less
: R
etire
men
tsA
Less
: C
ost o
f Rem
oval
& S
alva
ge a
nd O
ther
Cre
dits
A, D
1Le
ss:
Dec
omm
issi
onin
g Ad
j.A
, ELe
ss:
CO
R/A
RO
Rec
lass
A
Tota
l Acc
um. P
rovi
sion
(inc
lude
s A
RO
) Prio
r to
Adj
ustm
ents
@ 1
2/31
/17
Ave
rage
Adj
uste
d A
ccum
. Pro
visi
on (i
nclu
des
AR
O)
F2R
etai
l Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/16
F2W
hole
sale
Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/16
Tota
l Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/16
F2R
etai
l Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/17
F2W
hole
sale
Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/17
Tota
l Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/17
Ave
rage
Ret
ail C
ontr
a A
FUD
C A
ccum
. Pro
visi
on
Ave
rage
Who
lesa
le C
ontr
a A
FUD
C A
ccum
. Pro
visi
on
Ave
rage
Tot
al C
ontr
a A
FUD
C A
ccum
. Pro
visi
on
NOTE
-Ste
war
t inc
lude
d in
rate
bas
e th
e tw
o Hi
bbar
d D
ecom
mis
sion
ing
Acc
ount
253
00 S
ubac
coun
ts
Gen
eral
Win
dHy
dro
Sola
rTr
ansm
issi
onD
istr
ibut
ion
Plan
tIn
tang
ible
Tota
l
84,8
58,1
7035
,758
,329
1,29
722
1,11
8,35
124
0,57
9,35
899
,607
,702
47,9
65,1
791,
393,
061,
999
23,7
93,3
953,
218,
199
6,22
418
,817
,301
19,2
89,6
808,
978,
165
4,57
8,46
515
3,72
5,33
3(1
01,6
19)
(3,7
58,9
35)
(790
,306
)(1
,228
,599
)(1
2,23
2,14
0)(2
35,8
32)
- (3
,053
,391
)(1
,493
,801
)(2
24,6
39)
- (2
1,00
1,02
1)(8
4,64
4)(6
,961
,236
)(1
,500
,000
)1,
100,
000
1,60
0,00
0(1
50,0
00)
1,05
0,00
0
108,
566,
921
37,1
39,0
777,
521
234,
223,
327
259,
184,
931
106,
982,
629
52,5
43,6
451,
507,
642,
936
96,7
12,5
4536
,448
,703
4,40
922
7,67
0,83
924
9,88
2,14
410
3,29
5,16
650
,254
,412
1,45
0,35
2,46
7
(2,0
59,4
54)
(12,
560)
(587
,320
)(2
23)
(69)
(3,6
41,4
04)
(160
,160
)(3
75,4
24)
(2,0
59,4
54)
(12,
560)
0(7
47,4
80)
(223
)(6
9)0
(4,0
16,8
28)
(2,7
30,5
33)
(21,
856)
(823
,521
)(2
,774
)(6
74)
(5,5
11,9
87)
(224
,681
)(6
48,4
28)
(2,7
30,5
33)
(21,
856)
0(1
,048
,202
)(2
,774
)(6
74)
0(6
,160
,415
)
(2,3
94,9
94)
(17,
208)
0(7
05,4
20)
(1,4
99)
(372
)0
(4,5
76,6
95)
00
0(1
92,4
21)
00
0(5
11,9
26)
(2,3
94,9
94)
(17,
208)
0(8
97,8
41)
(1,4
99)
(372
)0
(5,0
88,6
22)
\\use
rs\~
sshi
mm
in$\
priv
ate\
2016
Ret
ail R
ate
Cas
e\In
puts
to C
OS
\201
7\20
17 B
udge
t - D
epre
ciat
ion
& A
mor
itiza
tion
Sch
edul
es 0
9.27
- A
ccum
Dep
&Am
ort ;
10/
31/2
016
Pag
e 2
of 2
Volume 5 - RB-4 Docket No. E015/GR-16-664
Page 2 of 2
Minnesota PowerDocket E015/GR-16-664 Projected Budget 9/30/2016
Unadjusted Budget 2017Total MP Regulated Total Company
Budget 2017 Expenses per Revenue Expenses Net Net RevenueTotal MP Regulated Unadjusted [A] Day (365 days) [B] Lead Days [C] Lag Days [D] Lag Days [E] Lag [F]
1 Fuel Inventory * 44,944,314 44,944,314$ 2 Materials & Supplies * 29,383,952 29,383,952$ 3 Prepayments * 7,288,864 7,288,864$ 4 Prepayments Pension Asset * 69,003,469 69,003,469$ 5 Prepayments - OPEB* 5,823,547 5,823,547$ 6 Silver Bay Agreement 28,641,276 28,641,276$
* 13 month average bal. subtotal 185,085,423$ L 1-6Cash Working Capital:
7 Operations & Maintenance 8 Fuel9 Coal & start up fuel oil 137,912,510 377,842 26.47 16.75 9.72 3,672,629
10 Purchased Power11 Square Butte 84,219,620 230,739 26.47 23.08 3.39 782,204 12 MISO 67,768,835 185,668 26.47 31.82 -5.35 (993,324) 13 Other Suppliers 82,130,217 225,014 26.47 31.82 -5.35 (1,203,826) 14 Total purchase power 234,118,672 (1,414,946) L11-1315 Payroll 82,621,827 226,361 26.47 14.00 12.47 2,822,724 16 Payroll Results Sharing - - 26.47 0 26.47 - 17 Total payroll 82,621,827 2,822,724 L15-1618 All Other O&M 209,091,881 572,854 26.47 20.38 6.09 3,488,684 19 Total O&M Working Capital 663,744,890 8,569,090 L 9,14,17,18
20 Cash Requirements21 Property Taxes (Real Estate) 22,682,229 62,143 26.47 378 -351.53 (21,845,162) 22 Personal Property Tax 19,292,711 52,857 26.47 316.5 -290.03 (15,330,041) 23 Total Property Taxes 41,974,940 (37,175,203) L 20 + L2124 Payroll Taxes25 Social Security 5,661,704 15,512 26.47 0 26.47 410,590 26 Federal Unemployment 50,061 137 26.47 76.50 -50.03 (6,862) 27 State Unemployment 112,501 308 26.47 76.50 -50.03 (15,420) 28 Total Payroll Taxes 5,824,266 388,308 L25-2729 Other Taxes30 MN Wind Production Tax 74,883 205 26.47 333.5 -307.03 (62,990) 31 Air Emission environmental 1,216,249 3,332 26.47 333.5 -307.03 (1,023,082) 32 Total Other Taxes 1,291,132 (1,086,072) L30 + L3133 Income Taxes34 State - - 26.47 31.25 -4.78 - 35 Federal - - 26.47 39.25 -12.78 - 36 Total Income Taxes - - L34 + L3537 Payroll Withholding 48,184,000 132,011 0 0.85 -0.85 (112,209) 38 Sales Tax Collection 15,089,388 41,341 15.17 32.57 -17.40 (719,330)
3940 Cash Working Capital Requirement lines 18,23,28,32,35,36,37,38 (30,135,416) 41 Total Working Capital Requirement lines 1-6 less line 40 154,950,007
[A] Source: Minnesota Power Projected 2017 Budget Total Company column [A][B] Columns [A] divided by 365 days per year. O&M 2017 Projected Budget[C] MP 2012 Lead Lag Study 663,744,890 [D] MP 2012 Lead Lag Study 663,744,890 Line 19 above[D] Columns [C] - [D] = col [E] Net Lag Days. - Difference[E] Column [B] x [E].[F] Columns [F] = column [E] Net Lag Days * column [B] expense per day
Volume 5 - RB-5 Docket No. E015/GR-16-664
Page 1 of 10
Minnesota Power Docket E015/GR-16-664Working Capital Requirements
Fuel Inventory Fuel Stock Account #1511 2017 Budget Unadjusted
Coal Coal Coal Hibbard & Total Regulated Boswell 3/ Laskin Taconite Harbor 3/ Coal Inventories 3/
December-16 41,699,063 - 3,583,349 45,282,412$ January-17 41,314,950 - 3,558,853 44,873,803
February-17 41,502,082 - 3,534,356 45,036,438 March-17 41,315,245 - 3,509,859 44,825,104
April-17 41,639,649 - 3,485,363 45,125,012 May-17 41,390,889 - 3,460,866 44,851,755
June-17 41,545,033 - 3,436,369 44,981,402 July-17 41,402,984 - 3,411,872 44,814,856
August-17 41,360,824 - 3,387,376 44,748,200 September-17 41,218,536 - 3,362,879 44,581,415
October-17 41,663,506 - 3,338,382 45,001,888 November-17 41,593,276 - 3,313,886 44,907,162 December-17 41,374,393 - 3,289,389 44,663,782
Total 539,020,430 - 1/ Total 583,693,229$ 44,672,799
13 Month Average 44,899,479$
Fuel Oil Fuel Oil Fuel Oil Total Regulated Boswell 2/ Laskin 1/ Taconite Harbor 2/ Oil Inventories 2/
December-15 23,146 0 30,080 53,226$ January-16 19,081 0 35,922 55,003
February-16 12,549 0 38,473 51,022 March-16 16,848 0 28,052 44,900
April-16 17,071 0 19,035 36,106 May-16 19,994 0 14,157 34,151
June-16 25,737 0 23,674 49,411 July-16 12,984 0 21,878 34,862
August-16 18,426 0 26,409 44,835 September-16 18,426 0 26,409 44,835
October-16 18,426 0 26,409 44,835 November-16 18,426 0 26,409 44,835 December-16 18,426 0 26,409 44,835
Total 582,857$
13 Month Average 44,835$ 13 Month Average Coal & Oil 44,944,314$
1/ Laskin was converted to a natural gas plant Fall 2015.2/ Actuals Dec 15- July 2016; Aug -Dec 16 averaged
Boswell AVG Tac Harbor AVG18,426 26,409
3/ Based on Coal Inventory Budget from Fuels Strategy.
Volume 5 - RB-5 Docket No. E015/GR-16-664
Page 2 of 10
Minnesota Power Docket E015/GR-16-664Working Capital Requirements
Materials & Supplies 2017 Budgeted Unadjusted [4]
FERC Acct 1541 1542 Excluded Materials & Materials & Stores [5] Warehouse [5] Non-regulated Regulated
Month Supplies Supplies 1630-1000 1631-1000 Rapids E.C. M&S InventoryDecember-15 12,752,088 18,441,954 (1,357,611) 29,836,431$
January-16 12,413,504 18,410,457 (1,365,732) 29,458,229$ February-16 12,272,958 18,488,252 (1,365,732) 29,395,478$
March-16 12,126,145 18,467,179 (1,359,872) 29,233,452$ April-16 12,353,788 18,315,260 (1,359,728) 29,309,320$ May-16 12,437,779 18,346,296 (1,375,396) 29,408,679$
June-16 12,139,288 18,421,707 (1,351,838) 29,209,157$ July-16 12,328,562 18,256,386 (1,356,512) 29,228,436$
August-16 12,353,014 [1] 18,393,436 [2] (1,364,012) [3] 29,382,439$ September-16 12,353,014 18,393,436 (1,364,012) 29,382,439$
October-16 12,353,014 18,393,436 (1,364,012) 29,382,439$ November-16 12,353,014 18,393,436 (1,364,012) 29,382,439$ December-16 12,353,014 18,393,436 (1,364,012) 29,382,439$
[1] Dec 15 -July 16 Dec 15 -July 16 [2] Total 381,991,375$ AVG #1541 AVG #154212,353,014$ 18,393,436$ 13 Month Average 29,383,952$
AVG Rapids` Dec 15 -July 16 [3]
(1,364,012)
[4] M&S is not budgeted - actual balances and averages are considered representative for the2017 Budgted Test Test Year.
[5] Stores accounts net to zero at year end. Monthly balances are not budgeted thereforthey are excluded here.
Volume 5 - RB-5 Docket No. E015/GR-16-664
Page 3 of 10
Min
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ower
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Volume 5 - RB-5 Docket No. E015/GR-16-664
Page 4 of 10
Minnesota Power Working Capital Requirements
Prepaid Pension Asset Projected2017 Projected Budget Unadjusted
Prepaid Pension Pension Plan A Pension Plan B & C AOCI Pension Pension Asset
18230-6015 22830-2008 22830-2009 21900-0003 Total MP RegulatedMonth
December-16 198,892,838 (72,267,075) (96,590,852) 37,884,054 67,918,965 58,192,969 [1]January-17 198,892,838 (65,780,569) (85,691,675) 37,884,054 85,304,648 72,944,005 [4]
February-17 198,892,838 (65,894,063) (86,224,498) 37,884,054 84,658,331 72,391,339 [4]March-17 198,892,838 (66,007,557) (86,757,321) 37,884,054 84,012,014 71,838,673 [4]
April-17 198,892,838 (66,121,051) (87,290,144) 37,884,054 83,365,697 71,286,008 [4]May-17 198,892,838 (66,234,545) (87,822,967) 37,884,054 82,719,380 70,733,342 [4]
June-17 198,892,838 (66,348,039) (88,355,790) 37,884,054 82,073,063 70,180,676 [4]July-17 198,892,838 (66,461,533) (88,888,613) 37,884,054 81,426,746 69,628,011 [4]
August-17 198,892,838 (66,575,027) (89,421,436) 37,884,054 80,780,429 69,075,345 [4]September-17 198,892,838 (66,688,521) (89,954,259) 37,884,054 80,134,112 68,522,679 [4]
October-17 198,892,838 (66,802,015) (90,487,082) 37,884,054 79,487,795 67,970,014 [4]November-17 198,892,838 (66,915,509) (91,019,905) 37,884,054 78,841,478 67,417,348 [4]December-17 198,892,838 (67,028,995) (91,552,732) 37,884,054 78,195,165 66,864,686 [4] 13 month
897,045,093 [2] Total Regulated13 month Averag 69,003,469 [3]
[1] column Total * 85.68%, MP reg. allocator [2] Total 13 months - Dec 16 to Dec 17[3] Total Regulated divided 13 months[4] column Total * 85.51%, MP reg allocator
Volume 5 - RB-5 Docket No. E015/GR-16-664
Page 5 of 10
Min
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Volume 5 - RB-5 Docket No. E015/GR-16-664
Page 6 of 10
Minnesota Power Docket E015/GR-16-664Working Capital Requirements
2017 Budget UnadjustedFERC Acct. #1864 Misc. Deferred Debits
Month Ending Balance 12/31/2016 29,628,906$ 1/31/2017 29,464,301$ 2/28/2017 29,299,696$ 3/31/2017 29,135,091$ 4/30/2017 28,970,486$ 5/31/2017 28,805,881$ 6/30/2017 28,641,276$ 7/31/2017 28,476,671$ 8/31/2017 28,312,066$ 9/30/2017 28,147,461$ 10/31/2017 27,982,856$ 11/30/2017 27,818,251$ 12/31/2017 27,653,646$
Total 372,336,589$ 13 Month Average 28,641,276$
Volume 5 - RB-5 Docket No. E015/GR-16-664
Page 7 of 10
Volume 5 - RB-5 Docket No. E015/GR-16-664
Page 8 of 10
Volume 5 - RB-5 Docket No. E015/GR-16-664
Page 9 of 10
Volume 5 - RB-5 Docket No. E015/GR-16-664
Page 10 of 10
Docket
Minnesota Power
Calculation of MP Regulated ‐ Other Deferred Debits
FERC Acct #1864‐0093 Worker Compensation Deposit
12‐31‐16 12‐31‐17 Average Bal.
100,000 100,000 100,000
85.6% MP Regulated
Total MP Reg. 85,610
[1] 2017 Labor allocator consistent with Prepaid Pension Asset in Working Capital
2017 Worker Compensation Deposit Average MP Regulated Page 1
Volume 5 - RB-6 Docket No. E015/GR-16-664
Page 1 of 1
Allete, Inc. d/b/a Minnesota Power
Other Deferred Credits
FERC A/C # Description 12/31/2016 Amortization 12/31/2017 Average
25300‐9030 Transmission Delivery Charge Boswell Sale $2,808,698 $416,538 $2,392,160 $2,600,429
Enter average as negative to reduce rate base
Unamortized WPPI
Volume 5 - RB-7 Docket No. E015/GR-16-664
Page 1 of 1
Minnesota PowerAmortization of DC Line Acquisition Cost & PPA Renegotiation Costs UMWI transaction costs
DC Line Acquisiton Costs - in account 11400 Utility Plant Acquisition Adjustment
Estimated Estimated Net Plant Average Approved ProposedOIC @ 12/31/09 Accum Reserve Balance Service Life Depr Rate Depreciation
Acct 3500 86,085 0 86,085 N/A N/A 0Acct 3505 2,315,831 0 2,315,831 N/A N/A 0Acct 3520 84,444 84,444 (0) 50 2.20% 0Acct 3530 63,417,130 21,763,218 41,653,912 42 2.69% 1,705,921Acct 3540 21,195,756 5,393,401 15,802,355 60 1.60% 339,132Acct 3560 16,380,732 12,289,881 4,090,851 53 2.61% 427,537
103,479,978 39,530,944 63,949,034 2,472,590
Composite Rate 2.39%Transaction costs 1,234,304.71 [1]
Annual Amortization 29493/12
Amortization per Month 2,458
Renegotiation Costs - in account 18230 subaccount 3003 Other Regulatory Assets
PPA Renegotiation Costs 1,270,161.74 [1]Amortization Period 17 yrsAnnual Amortization 74,715
/12Amortization per Month 6,226
[1] Includes Mar 2010 adjustment for legal fees not billed/paid until 2010
PPA Acquisition PPA Acquisition12/31/09 Beginning Balance 1,270,161.74 1,234,304.71 12/31/10 Balance 1,195,449.74 1,204,808.71Jan.-Feb. Amortization (12,072) (4,916) Jan. Amortization (6,226) (2,458)Mar. Amortization (6,036) (2,458) Feb. Amortization (6,226) (2,458)Apr. Amortization (6,796) (2,458) Mar. Amortization (6,226) (2,458)May Amortization (6,226) (2,458) Apr. Amortization (6,226) (2,458)Jun. Amortization (6,226) (2,458) May Amortization (6,226) (2,458)Jul. Amortization (6,226) (2,458) Jun. Amortization (6,226) (2,458)Aug. Amortization (6,226) (2,458) Jul. Amortization (6,226) (2,458)Sep. Amortization (6,226) (2,458) Aug. Amortization (6,226) (2,458)Oct. Amortization (6,226) (2,458) Sep. Amortization (6,226) (2,458)Nov. Amortization (6,226) (2,458) Oct. Amortization (6,226) (2,458)Dec. Amortization (6,226) (2,458) Nov. Amortization (6,226) (2,458)12/31/10 Balance 1,195,449.74 1,204,808.71 Dec. Amortization (6,226) (2,458)
12/31/11 Balance 1,120,737.74 1,175,312.71
12/31/11 Balance 1,120,737.74 1,175,312.71 12/31/12 Balance 1,046,025.74 1,145,816.71Jan. Amortization (6,226) (2,458) Jan. Amortization (6,226) (2,458)Feb. Amortization (6,226) (2,458) Feb. Amortization (6,226) (2,458)Mar. Amortization (6,226) (2,458) Mar. Amortization (6,226) (2,458)Apr. Amortization (6,226) (2,458) Apr. Amortization (6,226) (2,458)May Amortization (6,226) (2,458) May Amortization (6,226) (2,458)Jun. Amortization (6,226) (2,458) Jun. Amortization (6,226) (2,458)Jul. Amortization (6,226) (2,458) Jul. Amortization (6,226) (2,458)Aug. Amortization (6,226) (2,458) Aug. Amortization (6,226) (2,458)Sep. Amortization (6,226) (2,458) Sep. Amortization (6,226) (2,458)Oct. Amortization (6,226) (2,458) Oct. Amortization (6,226) (2,458)Nov. Amortization (6,226) (2,458) Nov. Amortization (6,226) (2,458)Dec. Amortization (6,226) (2,458) Dec. Amortization (6,226) (2,458)12/31/12 Balance 1,046,025.74 1,145,816.71 12/31/13 Balance 971,313.74 1,116,320.71
E-015/D-08-422
UMWI Amortization Entries
Volume 5 - RB-8 Docket No. E015/GR-16-664
Page 1 of 2
Minnesota PowerAmortization of DC Line Acquisition Cost & PPA Renegotiation Costs UMWI transaction costs
PPA Acquisition PPA Acquisition12/31/13 Balance 971,313.74 1,116,320.71 12/31/14 Balance 896,601.74 1,086,824.71Jan. Amortization (6,226) (2,458) Jan. Amortization (6,226) (2,458)Feb. Amortization (6,226) (2,458) Feb. Amortization (6,226) (2,458)Mar. Amortization (6,226) (2,458) Mar. Amortization (6,226) (2,458)Apr. Amortization (6,226) (2,458) Apr. Amortization (6,226) (2,458)May Amortization (6,226) (2,458) May Amortization (6,226) (2,458)Jun. Amortization (6,226) (2,458) Jun. Amortization (6,226) (2,458)Jul. Amortization (6,226) (2,458) Jul. Amortization (6,226) (2,458)Aug. Amortization (6,226) (2,458) Aug. Amortization (6,226) (2,458)Sep. Amortization (6,226) (2,458) Sep. Amortization (6,226) (2,458)Oct. Amortization (6,226) (2,458) Oct. Amortization (6,226) (2,458)Nov. Amortization (6,226) (2,458) Nov. Amortization (6,226) (2,458)Dec. Amortization (6,226) (2,458) Dec. Amortization (6,226) (2,458)12/31/14 Balance 896,601.74 1,086,824.71 12/31/15 Balance 821,889.74 1,057,328.71
PPA Acquisition PPA Acquisition12/31/15 Balance 821,889.74 1,057,328.71 12/31/16 Balance 747,178 1,027,833Jan. Amortization (6,226) (2,458) Jan. Amortization (6,226) (2,458)Feb. Amortization (6,226) (2,458) Feb. Amortization (6,226) (2,458)Mar. Amortization (6,226) (2,458) Mar. Amortization (6,226) (2,458)Apr. Amortization (6,226) (2,458) Apr. Amortization (6,226) (2,458)May Amortization (6,226) (2,458) May Amortization (6,226) (2,458)Jun. Amortization (6,226) (2,458) Jun. Amortization (6,226) (2,458)Jul. Amortization (6,226) (2,458) Jul. Amortization (6,226) (2,458)Aug. Amortization (6,226) (2,458) Aug. Amortization (6,226) (2,458)Sep. Amortization (6,226) (2,458) Sep. Amortization (6,226) (2,458)Oct. Amortization (6,226) (2,458) Oct. Amortization (6,226) (2,458)Nov. Amortization (6,226) (2,458) Nov. Amortization (6,226) (2,458)Dec. Amortization (6,226) (2,458) Dec. Amortization (6,226) (2,458)12/31/16 Balance 747,177.74 1,027,832.71 12/31/17 Balance 672,465.74 998,336.71
FERC A/C 18230.3003 11400 18230.3003 11400Average Balance 784,533.74 1,042,580.71 709,821.74 1,013,084.71Unamortized total average to Rate Base 1,827,114.45 1,722,906.45
FERC A/C 407.3 406 407.3 406Annual amortization to I/S 74,712.00 29,496.00 74,712.00 29,496.00
UMWI Amortization Entries
Volume 5 - RB-8 Docket No. E015/GR-16-664
Page 2 of 2
Allete, Inc. d/b/a Minnesota Power
FERC A/C # Description 12/31/2015 8/31/2016 Average
25200 Customer Advances for Construction $1,609,640 $1,970,488 $1,790,064
23500 Customer Deposits $480,131 $131 $240,131
Volume 5 - RB-9 Docket No. E015/GR-16-664
Page 1 of 1
Allete, Inc. d/b/a Minnesota Power
FERC A/C # Description 12/31/2015 8/31/2016 Average
25200 Customer Advances for Construction $1,609,640 $1,970,488 $1,790,064
23500 Customer Deposits $480,131 $131 $240,131
Volume 5 - RB-10 Docket No. E015/GR-16-664
Page 1 of 1
Docket
Allete, Inc. d/b/a Minnesota Power
Other Deferred Credits
FERC Acct # Description 12/31/2016 12/31/2017 Average Bal.
25300‐9058 Hibbard Decommis Exp Units 1 & 2 (26,497) (26,497) (26,497)
25300‐9059 Hibbard Decommis Exp Units 3 & 4 (312,725) (312,725) (312,725)
Total (339,222) (339,222) (339,222)
FERC Acct # Description 12/31/2016 12/31/2017 Average Bal.
25300‐9091 Wind Performance Deposit ‐ Oliver (150,000) (150,000) (150,000)
Volume 5 - RB-11 Docket No. E015/GR-16-664
Page 1 of 1
Docket
Allete, Inc. d/b/a Minnesota Power
Other Deferred Credits
FERC Acct # Description 12/31/2016 12/31/2017 Average Bal.
25300‐9058 Hibbard Decommis Exp Units 1 & 2 (26,497) (26,497) (26,497)
25300‐9059 Hibbard Decommis Exp Units 3 & 4 (312,725) (312,725) (312,725)
Total (339,222) (339,222) (339,222)
FERC Acct # Description 12/31/2016 12/31/2017 Average Bal.
25300‐9091 Wind Performance Deposit ‐ Oliver (150,000) (150,000) (150,000)
Volume 5 - RB-12 Docket No. E015/GR-16-664
Page 1 of 1
Minnesota Power Cost of Service Study 12/31/2017
Balance Sheet
281, 282, 283:
STEAM HYDRO WIND SOLAR TRANSMISSION DISTRIBUTION
GENERAL Total
190: STEAM HYDRO WIND SOLAR TRANSMISSION DISTRIBUTION GENERAL Total
Net
N.:!3)
Accumulated Deferred Tax
Before Prorata Adjustment
348,584,252 30,635,798
251,443,323 2,309
132,603,891 97,827,747 41,394,015
902,491,334
A (21i) (111,559,630) (13,970,706)
(196,691,814) (200,544)
(48,804,297) (42,419,505) (32,619,973)
(446,266,468)
456,224,866 -r:
above balances exclude deferred taxes that are due to offsetting balance sheet accounts (FAS 109 and OCI)
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\\P\Projects\Tax\SHARE\PTF\RATECASE\2016 Retail Rate Case\CSST 2017 ·Copy· v2 no adjustment columns.xlsx
A Summary
Volume 5 - RB-13 Docket No. E015/GR-16-664
Page 1 of 4
Page 1
Minnesota Power MPUC Retall Cost of Service Study 2017
Deferred Income Taxes Balance Sheet Amounts Dr (Cr)
Accumulated Accelerated Amortization Deferred Tax Pollution Control
(10) Total Accum. Amortization (ale 281)
Accumulated Liberalized Depreciation FAS 109 Amounts in Acct282 Generation Transmission Distribution General Plant
(11) Total Accum. Lib. Depree.
Accumulated GL Depreciation Expense - Book Combined In Above Numbers a/c283
a/c190
AFDC FAS 109 Conserva!lon Improvement Project Def Non-Qualified Plans (NCA) Deferred Gain/Loss FAS158 Fuel Clause Adjustment Medicare Subsidy Prepaid Bison Easements Prepaid Insurance Prepayment Expense - Bonds Property Taxes Rate Case. Expense
Subtotal ale 283
75M ESOP - MP Timing Difference Accrued Vacation AMT Carryforward - Federal AMT Carryforward - State ARO Accrel!on ARO Reg Asset Amor! AFDC FAS 109 Bad Debi Expense Boswell Transmission Agreement Deferred Directors Fees Deferred Executive Plans EIP Death Benefit EPA NOV Foreign Tax Credit \TC-FAS 109 ITC- Federal ITC-State Medical claims (Ct\) MISO Reserve ND ITC Regulatory Liability New Hire Credit NOL Carryforward - Federal NOL Carryforward - State Pension Expense Performance Shares· FAS 123R Pcstemployment Benefits - FAS 112 Poslreliremenl Benefits. FAS 106 Production Tax Credit -" Property Related ~ o ·1 €.. R&D Credit - Federal R&D Credit - Stale Restricted Stock Stock Options Tax> Book Deprecia1ion :.f~S !09 Li CIAIP Tax lntere.st Capitalized (.ft..1 < '~ :"\ Unrealized Book Losses ~ ' t:>" J
Subtotal ale 190
(13) Total Other Accumulated Deferred Taxes (ale's 283 & 190) (14) Total Accumulated Deferred Tax (10+11+12+13)
Adjusted Balance 12131/16
(88,566,506) (88,566,506)
2017 Activity
1,171,678© 1,171,678
Balance 12/31/17
(87,394.828) (87 ,394,828). '.f-1
Average 2017
(87,980,667)
187,980,661) A ( 3/;)
2.46 PM0912612016
./ (37,940,424) 4-- (511,773,089)
h (119,993,690) (89,95d,823) {21,650, 157)
(781,3081182)
f2.112,923) f (40.113,347Hi) (39,026,8 6 4- (1,092,651)•).. 4 (512,865,739) 4-(512,319,414),
L (9,582,227). !(129,575,917) (124,784,803). (1:;i /If r;'!J.) (4,561,293) • (94,512,116) (92,231,470 I I , (2,253.477) ...... (23,903,634) 22,776,895
(19,662,572) (800,970,754) (791,139,46 ~
/ (26,234,193) 2,769 051
(1, 126~122)
(4,614,309)(f) l ... , ... t 92,736
(59;,422) (89,312,147) (6,63!',816) t.. ... 1 .... 1 (749,624) (2,06 ,019)
(50 ,827) (2,255,569) (1,367,515) c,,--l ..... l.-161.181
313,206 1101,481 e,: .... 1 .. i... 275,370
(125,377,892)~--\ (4,834,040)
' 0
2,366,912 1,884,417 1,125,034 1,078,142
229,616 88,434
103,425 1,161,958
466,425 18,473,726
565,858 894,661 66,218
6,055,286 16,468,560 9,246,964
513,955 1,116,990
e. ... , .. , (172,322)
c--1 ... i 380.604
l-1 ·I 1413,1001
5,366,289 c ...-1-l 248,913 4,000
153.204.853 c ... , ... , (21 .. 358.545) 14,374,741 c,...-1-1- 2.865,064 61,346,400 c. ... 1 .. , (5.925,399) A ... 4:
1,497,565 c .... , .. t 671,687 1,297,113
4,:A- • (30,848,502) cY
2,861,787 (1,126,122)
(59,422) (89,312,147) (7,387,440) (2,065,019)
(503,627) (2,255,569) (1,205,728)
313,206 1,376,851
(130,211,932)} ... ,
0 2,366,912 1,884,417 1,125,034 1,980,017
229,616 /;'\ 88,434"1;
103,425 989,636 466,425
18,854,330 565,858 480,951 66,218
6,055,286 16,468,560 9,246,964
513,965 1,116,990 5,615,202
4,000 131,846,308 j" .-t 17,239,805 1-55,421,001 2,169,252
(28.541,348) A (1 fl) 2,815,419
(1,126,122) (59,422) 1- G. ~
(89,312.141)--ir--A.~r~~ rA-f"H(. ~ .• r"""' )><(, . (7,012,628) (2,065,019)
(503,827) (2,255,569) (1,286,622)
313,206 1,239,166
(127,794,912)
0 2,366,912 1,884,417 1,125,034 1,529,080
229,616 88,434
103,425 1,075,797
466,425 18,664,028
565,858 687,811 66,218
6,055,286 16,468,560 9,246,964
513,965 1, 116,990 5,490,746
(1,379,885) c - ' .. \ (315,696) 134,695,128 c--t~l 40.081.240 55,644,307 278,513{i) v 1.101,420 c...-i~i. 100.000
1,297,113 (1,695,581)
174,782,368 Ar 55,922,820·:i:-1
1,807,420 346,563 7!:.7,311 86,916
4,000 142,525,581 15,807,273 58,383,701 1,833,409 1,297,113
(1,537,733) 154,738,748 55,783,564
1,757,420
\
330,313 I 16,250 733,294 }.- 24,017 86,916
(584,062) 1,022,595
841,077 492,094,655 A• 366,716,763
(503,157,925)
17,388,501
--12,554461 (5,936,433)
(584,0621 (i) I 1,022,595 f: .....
841,077 509,483,156:i:; ... 1
338,438 745,303 86,916
(584,062) 1,022,595
841,077 500,788,906
379,271,224 372,993,994 (509.o94,3sa5C .... t cso6,126.1411
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Volume 5 - RB-13 Docket No. E015/GR-16-664
Page 2 of 4
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Page 3 of 4
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Cre
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(D
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Ba
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of
Assig
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Ma
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al
Gro
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U
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dju
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Ad
just
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De
ferr
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In
vest
me
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Cre
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Acco
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5:
Acc
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De
ferr
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In
vest
me
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Cre
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s 21
Po
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0 Q
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Pro
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To
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5 (
Pe
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66
-26
7)
De
ferr
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co
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Ta
x C
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its
Acco
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1:
Acc
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To
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2:
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In
com
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Pro
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Libe
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FA
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libe
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De
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the
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2
Less
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De
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Acco
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3:
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co
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Oth
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AF
DC
FA
S 1
09
Am
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A}
De
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Gai
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ES
OP
F
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158
F
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Ra
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To
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3 (
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-27
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81
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Volume 5 - RB-13 Docket No. E015/GR-16-664
Page 4 of 4
1Title Amount Capitalization Capitalization Cost Rate Weighted Cost Weighted Cost
Ratio Ratio Percentage Rates for Gross Rates for Gross(percent) with Limits AFDC Rate AFCD Rates
2017 Budget 54.29% with LimitsAverage short-term debt - 0.00%Short-term interest rateLong-term debt 1,430,092,931 42.79% 45.71% 4.49% 2.05% 1.92%Preferred stock - 0.00% 0.00% 0.00% 0.00% 0.00%Common equity 1,912,405,000 57.21% 54.29% 2/ 10.38% 1/ 5.64% 5.77%
Total capitalization 3,342,497,931 100.00% 100.00% 14.87% 7.69% 7.69%2 Gross rate for borrowed funds 2.05%3 Rate for other funds 5.64%4 Weighted average rate actually used this year
a. Rate for borrowed funds 1.92% b. Rate for other funds 5.77%1/ Rate shall be the rate granted in the last rate proceedings. If such is not available,the average rate actually used during the preceding three years shall be used.2/ Approved Common Equity Ratio per E015/GR-09-1151.
RATE FOR ALLOWANCE FOR FUNDS USED DURING CONSTRUCTIONComponents of formula
ALLETE Inc.d/b/a Minnesota Power
2017 BudgetRate for Allowance for Funds Used During Construction
\\users\~sshimmin$\private\2016 Retail Rate Case\Inputs to COS\2017\Rate for AFUDC 2017 Budget
Volume 5 - RB-1 Docket No. E015/GR-16-664
Page 1 of 1
ALLE
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nes
137,
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6,83
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1/ C
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unde
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ase
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GR
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atio
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Dis
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CO
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ail R
ate
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OS\
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\201
6 C
ost o
f Pla
nt fo
r Rat
e C
ase
Volume 5 - RB-15 Docket No. E015/GR-16-664
Page 1 of 12
December 20152016 Net Additions
2016 ARO Additions December 2016 Average
A100 Generation Demand 1,705,729,536 11,502,804 738,180 1,717,970,520 1,711,850,028 Steam Generation Total 1,705,729,536 11,502,804 738,180 1,717,970,520 1,711,850,028
B100 Hydro Generation Demand 167,611,954 13,625,757 - 181,237,711 174,424,832 B200 Hydro Generation Energy 8,410,931 9,246,423 - 17,657,354 13,034,143 Hydro Generation Total 176,022,884 22,872,181 - 198,895,065 187,458,975
C100 Transmission 486,876,395 58,936,228 - 545,812,623 516,344,509 C150 Trans-HighVolt DC 150,632,282 1,925,106 - 152,557,389 151,594,836 C150 Transm- High Voltage Direct Curren 2,475,311 - - 2,475,311 2,475,311 C200 Transm - Generation 59,301,162 - - 59,301,162 59,301,162 Transmission Total 699,285,150 60,861,334 - 760,146,484 729,715,817
D100 Dist - Substations Non Bulk De 45,636,018 7,421,607 - 53,057,625 49,346,821 D123 Dist - Subs 23kv Bulk Delivery 3,738,009 31,754 - 3,769,764 3,753,887 D134 Dist - Subs 34kv Bulk Delivery 21,315,574 1,284,389 - 22,599,964 21,957,769 D146 Dist - Subs 46kv Bulk Delivery 7,063,382 - - 7,063,382 7,063,382 D200 Dist - Generation 1,378,492 - - 1,378,492 1,378,492 D223 Dist - Bulk Delivery Lines 23k - - - - - D234 Dist - Bulk Delivery Lines 34k - - - - - D246 Dist - Bulk Delivery Lines 46k 13,041,007 858,772 - 13,899,779 13,470,393 D300 Dist - Overhead Lines 179,619,889 6,451,386 - 186,071,275 182,845,582 D400 Dist - Underground Lines 101,848,901 5,707,258 - 107,556,159 104,702,530 D500 Dist - Line Transformers 85,009,515 4,074,986 - 89,084,502 87,047,009 D600 Dist - Services 18,496,165 - - 18,496,165 18,496,165 D650 Dist - Meters 50,339,868 3,730,000 - 54,069,868 52,204,868 D675 Dist - Leased Prop Cust Serv 2,034,122 - - 2,034,122 2,034,122 D700 Dist - Street Lighting 3,339,688 - - 3,339,688 3,339,688 Distribution Total 532,860,629 29,560,153 - 562,420,783 547,640,706
E100 Gen Plt - Transportation Eq 3,248,062 - - 3,248,062 3,248,062 E200 Gen Plt - Communications 12,996,798 1,100,009 - 14,096,807 13,546,803 E300 Gen Plt - Other 38,739,689 4,184,894 - 42,924,583 40,832,136 E400 Gen Plant Generation 10,297,514 1,330,922 - 11,628,436 10,962,975 E500 Gen Plant Transmission 52,593,105 2,390,866 - 54,983,970 53,788,537 E600 Gen Plant Distribution 64,894,625 2,326,646 - 67,221,271 66,057,948 General Plant Total 182,769,793 11,333,336 - 194,103,129 188,436,461
F100 Intangible Plant 47,064,319 885,612 - 47,949,932 47,507,126 F200 Intang Plant Generation 7,931,889 - - 7,931,889 7,931,889 F300 Intang Plant Transmission 10,387,481 250,000 - 10,637,481 10,512,481 F400 Intang Plant Distribution 6,206,920 - - 6,206,920 6,206,920 Intangible Plant Total 71,590,610 1,135,612 - 72,726,222 72,158,416
H100 Wind Generation 834,357,169 1,910,672 232,310 836,500,150 835,428,660
Total 4,202,615,771 139,176,092 970,490 4,342,762,353 4,272,689,062
ALLETE, Inc., d/b/a Minnesota PowerCost of Plant2016 Budget
Cost of Regulated Plant by Function Code
\\users\~sshimmin$\private\2016 Retail Rate Case\Inputs to COS\2016\2016 Cost of Plant for Rate Case
Volume 5 - RB-15 Docket No. E015/GR-16-664
Page 2 of 12
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CH
AR
D H
E 7
/115
KV
SU
B -
PR
OJ
346
: 300
839
9,45
7
-
39
9,45
7
399,
457
B
OS
WE
LL E
NE
RG
Y C
EN
TER
23/
115
KV
SU
BS
TATI
ON
: 30
102,
693,
005
-
2,
693,
005
2,69
3,00
5
B
OS
WE
LL E
NE
RG
Y C
EN
TER
230
KV
SU
BS
TATI
ON
: 30
125,
731,
442
-
5,
731,
442
5,73
1,44
2
FO
ND
DU
LA
C H
E 7
/115
KV
SU
BS
TATI
ON
- P
RO
J 23
60 :
3015
352,
477
-
352,
477
35
2,47
7
MIN
NTA
C 1
15K
V S
WIT
CH
YAR
D N
O. 2
: 30
5068
-
68
68
M
INN
TAC
230
/115
KV
SU
BS
TATI
ON
: 30
451,
553,
959
-
1,
553,
959
1,55
3,95
9
TA
C R
IDG
E C
OLL
EC
TIO
N G
RID
: 019
11,
609,
255
-
1,
609,
255
1,60
9,25
5
TA
CO
NIT
E H
AR
BO
R 1
38/1
15K
V S
UB
STA
TIO
N :
3055
1,93
7,09
0
-
1,93
7,09
0
1,
937,
090
THO
MS
ON
HE
6/1
15/4
6KV
SU
BS
TATI
ON
- P
RO
J 23
60 :
3031
4,80
4,78
7
-
4,80
4,78
7
4,
804,
787
Tri-C
ount
y 23
0/34
.5kV
Sub
stat
ion:
302
16,
247,
955
-
6,
247,
955
6,24
7,95
5
To
tal
59,3
01,1
63
-
59,3
01,1
63
59,3
01,1
63
-
D
123
Dis
t - S
ubs
23kv
Bul
k D
eliv
ery
DIA
MO
ND
LA
KE
115
/23K
V S
UB
STA
TIO
N :
4227
1,02
6,28
2
-
1,02
6,28
2
1,
026,
282
Dis
tribu
tion
Bla
nket
Pro
ject
s: 4
000
-
31
,754
31,7
54
15
,877
GR
AN
D R
AP
IDS
115
/23K
V S
UB
STA
TIO
N :
4226
72,0
73
-
72,0
73
72
,073
LIN
D-G
RE
EN
WA
Y 11
5/23
KV
SU
B:4
250
1,19
2,35
8
-
1,19
2,35
8
1,
192,
358
MA
HTO
WA
VIL
LAG
E 4
6/23
KV
SU
BS
TATI
ON
: 43
6750
,993
-
50
,993
50,9
93
N
AS
HW
AU
K 1
15/2
3KV
SU
BS
TATI
ON
: 42
391,
244,
273
-
1,
244,
273
1,24
4,27
3
R
UB
BE
R R
ES
EA
RC
H 1
15/2
3KV
SU
BS
TATI
ON
: 42
7815
2,03
0
-
15
2,03
0
152,
030
To
tal
3,73
8,00
9
31
,754
3,
769,
763
3,75
3,88
6
D13
4D
ist -
Sub
s 34
kv B
ulk
Del
iver
yA
KE
LEY
115/
34 K
V S
UB
STA
TIO
N :
4494
1,80
5,86
1
-
1,80
5,86
1
1,
805,
861
BA
DO
UR
A 1
15/3
4KV
SU
BS
TATI
ON
: 44
141,
068,
304
-
1,
068,
304
1,06
8,30
4
B
AXT
ER
115
/34K
V S
UB
STA
TIO
N :
4475
436,
206
-
436,
206
43
6,20
6
BR
AIN
ER
D 1
15/3
4KV
SU
BS
TATI
ON
: 44
1744
0,50
9
-
44
0,50
9
440,
509
D
OG
LA
KE
115
/34K
V S
UB
STA
TIO
N :
4467
445,
939
-
445,
939
44
5,93
9
EA
GLE
VA
LLE
Y 11
5/34
kV
SU
BS
TATI
ON
: 44
932,
065,
103
-
2,
065,
103
2,06
5,10
3
LI
TTLE
FA
LLS
115
/34K
V S
UB
STA
TIO
N :
4437
701,
314
-
701,
314
70
1,31
4
LITT
LE F
ALL
S H
E 3
4KV
SU
BS
TATI
ON
- P
RO
J 25
32 :
3037
122,
077
-
122,
077
12
2,07
7
LON
G P
RA
IRIE
115
/34K
V S
UB
STA
TIO
N :
4442
635,
555
-
635,
555
63
5,55
5
MA
TUR
I 115
/34K
V S
UB
STA
TIO
N :
4288
1,12
3,92
1
-
1,12
3,92
1
1,
123,
921
PE
PIN
LA
KE
115
/34K
V S
UB
STA
TIO
N :
4455
3,03
0,16
8
-
3,03
0,16
8
3,
030,
168
PE
QU
OT
LAK
ES
115
/34K
V S
UB
STA
TIO
N :
4450
765,
337
-
765,
337
76
5,33
7
PIN
E R
IVE
R 1
15/3
4.5K
V S
UB
STA
TIO
N: 3
069
2,64
4,79
9
-
2,64
4,79
9
2,
644,
799
PLA
TTE
RIV
ER
115
/34k
V S
UB
STA
TIO
N: 4
495
1,70
7,78
2
-
1,70
7,78
2
1,
707,
782
RIV
ER
TON
115
/34K
V S
UB
STA
TIO
N :
4457
1,89
3,97
2
-
1,89
3,97
2
1,
893,
972
\\use
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in$\
priv
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ail R
ate
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e\In
puts
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OS
\201
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ost o
f Pla
nt fo
r Rat
e C
ase
3 - 1
1
Volume 5 - RB-15 Docket No. E015/GR-16-664
Page 3 of 12
ALL
ETE,
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, d/b
/a M
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sota
Pow
erC
ost o
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ubfu
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ceS
TRA
IGH
T R
IVE
R 1
15/3
4KV
SU
BS
TATI
ON
: 447
4-
1,28
4,38
9
1,
284,
389
642,
195
S
YLV
AN
HE
34K
V S
UB
STA
TIO
N -
PR
OJ
2454
: 30
2615
9,65
7
-
15
9,65
7
159,
657
TA
FT 1
15/3
4KV
SU
B:4
252
1,10
3,95
1
-
1,10
3,95
1
1,
103,
951
VE
RN
DA
LE 1
15/3
4KV
SU
BS
TATI
ON
: 44
641,
165,
118
-
1,
165,
118
1,16
5,11
8
To
tal
21,3
15,5
74
1,28
4,38
9
22
,599
,963
21
,957
,769
D14
6D
ist -
Sub
s 46
kv B
ulk
Del
iver
yB
AB
BIT
T 11
5/46
KV
SU
BS
TATI
ON
: 30
042,
242,
003
-
2,
242,
003
2,24
2,00
3
D
UN
KA
RIV
ER
-CLI
FF'S
ER
IE 4
6KV
SU
B:4
330
45,0
70
-
45,0
70
45
,070
ELY
SU
BS
TATI
ON
B :
3035
341,
144
-
341,
144
34
1,14
4
LAS
KIN
EN
ER
GY
PA
RK
SU
BS
TATI
ON
: 428
547
6,66
2
-
47
6,66
2
476,
662
TO
WE
R 1
15/4
6KV
SU
BS
TATI
ON
: 42
433,
338,
138
-
3,
338,
138
3,33
8,13
8
W
INTO
N H
E 4
6KV
SU
BS
TATI
ON
- P
RO
J 46
9 : 3
034
620,
364
-
620,
364
62
0,36
4
Tota
l7,
063,
382
-
7,06
3,38
2
7,
063,
382
D20
0D
ist -
Gen
erat
ion
KN
IFE
FA
LLS
HE
2/1
4KV
SU
B -
NO
N P
RO
JEC
T : 4
335
62,9
76
-
62,9
76
62
,976
LAS
KIN
EN
ER
GY
CE
NTE
R 1
4/46
/115
/138
KV
SU
BS
TATI
ON
: 30
0267
,191
-
67
,191
67,1
91
LI
TTLE
FA
LLS
HE
34K
V S
UB
STA
TIO
N -
PR
OJ
2532
: 30
3762
,711
-
62
,711
62,7
11
LI
TTLE
FA
LLS
HE
STA
TIO
N -
PR
OJE
CT
2532
: 02
3034
1,75
2
-
34
1,75
2
341,
752
P
ILLA
GE
R H
E 2
/34K
V S
UB
STA
TIO
N -
NO
N P
RO
JEC
T : 4
452
201,
170
-
201,
170
20
1,17
0
PR
AIR
IE R
IVE
R H
E S
TATI
ON
2/2
3KV
SU
B -
NO
N P
RO
J : 4
270
60,4
96
-
60,4
96
60
,496
SC
AN
LON
HE
2/1
4KV
-2/2
3KV
SU
B -
NO
N P
RO
JEC
T : 4
346
86,3
33
-
86,3
33
86
,333
SYL
VA
N H
E 3
4KV
SU
BS
TATI
ON
- P
RO
J 24
54 :
3026
142,
702
-
142,
702
14
2,70
2
WIN
TON
HE
46K
V S
UB
STA
TIO
N -
PR
OJ
469
: 303
435
3,16
1
-
35
3,16
1
353,
161
To
tal
1,37
8,49
2
-
1,
378,
492
1,37
8,49
2
D24
6D
ist -
Bul
k D
eliv
ery
Line
s 46
k46
KV
MA
HTO
WA
-SA
ND
STO
NE
LIN
E #
59 :
3159
2,31
1,36
1
15
0,00
0
2,46
1,36
1
2,
386,
361
46K
V S
AN
DS
TON
E-H
INC
KLE
Y LI
NE
#45
0 : 3
181
590,
684
15
0,00
0
740,
684
66
5,68
4
46K
V T
HO
MS
ON
-SA
ND
STO
NE
LIN
E #
23 :
3123
2,08
2,69
8
-
2,08
2,69
8
2,
082,
698
46K
V V
IRG
INIA
-LA
SK
IN L
INE
#30
: 31
302,
736,
115
-
2,
736,
115
2,73
6,11
5
46
KV
VIR
GIN
IA-T
OW
ER
LIN
E #
199
: 317
230
0,90
2
-
30
0,90
2
300,
902
46
KV
WIN
TON
-BA
BB
ITT
LIN
E #
31 :
3131
1,57
4,96
0
-
1,57
4,96
0
1,
574,
960
46K
V W
INTO
N-E
LY L
INE
#33
: 31
3334
9,89
2
-
34
9,89
2
349,
892
46
KV
WIN
TON
-TO
WE
R L
INE
#19
7 : 3
170
(2,0
27)
-
(2
,027
)
(2
,027
)
46
KV
WIN
TON
-VIR
GIN
IA L
INE
#32
: 31
323,
096,
422
-
3,
096,
422
3,09
6,42
2
D
istri
butio
n B
lank
et P
roje
cts:
400
0-
558,
772
55
8,77
2
279,
386
To
tal
13,0
41,0
07
858,
772
13
,899
,779
13
,470
,393
TOTA
LTo
tal
114,
248,
558
11
,421
,338
12
5,66
9,89
6
11
9,95
9,22
7
Bul
k D
eliv
ery
(23k
v, 3
4kv,
46k
v)D
ist -
Sub
stat
ions
23k
v D
ist B
ulk
Del
iver
y (D
123)
3,73
8,00
9
31
,754
3,76
9,76
3
3,
753,
886
Dis
t - S
ubst
atio
ns 3
4kv
Dis
t Bul
k D
eliv
ery
(D13
4)21
,315
,574
1,28
4,38
9
22
,599
,963
21,9
57,7
69
D
ist -
Sub
stat
ions
46k
v D
ist B
ulk
Del
iver
y (D
146)
7,06
3,38
2
-
7,06
3,38
2
7,
063,
382
Dis
t - B
ulk
Del
iver
y Li
nes
46kv
(D
246)
13,0
41,0
07
85
8,77
2
13,8
99,7
79
13
,470
,393
Dis
t - B
ulk
Del
iver
y Li
nes
23kv
and
34
kv
1/44
,185
,855
-
44
,185
,855
44,1
85,8
55
E
xclu
de S
peci
fic A
ssig
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t Dis
t Bul
k D
eliv
ery
(43,
092)
(43,
092)
(43,
092)
Tota
l89
,300
,735
2,17
4,91
5
91
,475
,650
90,3
88,1
92
1/ 2
012
Dis
tribu
tion
Pla
nt S
tudy
iden
tifie
d 44
,185
,855
of e
quip
men
t: A
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nt 3
64 P
oles
, Tow
ers
and
Fixt
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15,
487,
542;
Acc
ount
365
Ove
rhea
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ondu
ctor
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0,53
5,16
0;
Acc
ount
367
Und
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Con
duct
ors
and
Dev
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6,7
95,8
37; A
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nt 3
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Tran
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367,
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\\use
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2016
Ret
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ate
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e\In
puts
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\201
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16 C
ost o
f Pla
nt fo
r Rat
e C
ase
4 - 1
1
Volume 5 - RB-15 Docket No. E015/GR-16-664
Page 4 of 12
AFUDC Contra - Retail AFUDC Contra - FERC
December 2010 -8,191,861 -772,406BEC 4 Retirements 189,691 237,987December 2011 -8,002,170 -534,419 97.68% 69.19%Average Balance -8,097,016 -653,413
AFUDC Contra - Retail AFUDC Contra - FERC
December 2011 -8,002,170 -534,419BEC 4 Retirements 4,790 78December 2012 -7,997,380 -534,341 99.94% 99.99%Average Balance -7,999,775 -534,380
AFUDC Contra - Retail AFUDC Contra - FERC
December 2012 -7,997,380 -534,341BEC 4 Retirements 1,453 0December 2013 -7,995,927 -534,341 99.98% 100.00%Average Balance -7,996,654 -534,341
AFUDC Contra - Retail AFUDC Contra - FERC
December 2013 -7,995,927 -534,341BEC 4 Retirements 15,885 822December 2014 -7,980,042 -533,519 99.80% 99.85%Average Balance -7,987,985 -533,930
AFUDC Contra - Retail AFUDC Contra - FERC
December 2014 -7,980,042 -533,519BEC 4 Retirements 633,955 103,644December 2015 -7,346,087 -429,875 92.06% 80.57%Average Balance -7,663,064 -481,697
AFUDC Contra - Retail AFUDC Contra - FERC
December 2015 -7,346,087 -429,875BEC 4 Retirements 154,805 43,337December 2016 -7,191,282 -386,538 97.89% 89.92%Average Balance -7,268,684 -408,206
- -
% change
5 Year Average
ALLETE, Inc. d/b/a Minnesota PowerCost of Plant (Contra AFUDC)
2016 Budget
\\users\~sshimmin$\private\2016 Retail Rate Case\Inputs to COS\2016\2016 Cost of Plant for Rate Case
Volume 5 - RB-15 Docket No. E015/GR-16-664
Page 5 of 12
ALL
ETE,
Inc.
, d/b
/a M
inne
sota
Pow
erC
ost o
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2016
Bud
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RC
For
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1,73
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8,40
5,28
8
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-
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Dec
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38
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189,
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187,
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83
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835,
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43,9
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72
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7
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Reg
ulat
ed P
lant
FE
RC
For
m 1
P
ages
204
& 2
05
Non
-Reg
ulat
ed
Reg
ulat
ed P
lant
FE
RC
For
m 1
P
ages
206
& 2
07
Non
-Reg
ulat
ed
Reg
ulat
ed
Pla
nt
Dec
embe
r 20
1553
2,87
2,09
2
11,4
62
53
2,86
0,62
9
190,
565,
353
7,
795,
560
182,
769,
793
72
,351
,247
760,
637
71
,590
,610
4,24
1,09
0,55
5
38,4
74,7
83
4,
202,
615,
771
2016
Net
Add
ition
s29
,560
,153
29,5
60,1
53
11
,333
,336
11,3
33,3
36
1,
135,
612
1,13
5,61
2
14
1,56
2,47
4
1,41
5,89
2
140,
146,
582
D
ecem
ber
2016
562,
432,
245
11
,462
562,
420,
783
20
1,89
8,68
9
7,79
5,56
0
19
4,10
3,12
9
73,4
86,8
59
76
0,63
7
72,7
26,2
22
4,
382,
653,
029
39
,890
,675
4,34
2,76
2,35
3
Ave
rage
:54
7,65
2,16
8
11,4
62
54
7,64
0,70
6
196,
232,
021
7,
795,
560
188,
436,
461
72
,919
,053
760,
637
72
,158
,416
4,31
1,87
1,79
2
39,1
82,7
29
4,
272,
689,
062
Dis
tribu
tion
Pro
duct
ion
Ste
am
Tota
lG
ener
alIn
tang
ible
Tran
smis
sion
Pro
duct
ion
Hyd
roP
rodu
ctio
n W
ind
\\use
rs\~
sshi
mm
in$\
priv
ate\
2016
Ret
ail R
ate
Cas
e\In
puts
to C
OS
\201
6\20
16 C
ost o
f Pla
nt fo
r Rat
e C
ase
Volume 5 - RB-15 Docket No. E015/GR-16-664
Page 6 of 12
ALL
ETE,
Inc.
, d/b
/a M
inne
sota
Pow
erC
ost o
f Pla
nt (L
and)
2016
Bud
get
FER
C F
orm
1
Pag
es
20
4 &
20
5N
on-R
egul
ated
Reg
ulat
ed P
lant
FER
C F
orm
1
Pag
es
20
4 &
20
5N
on-R
egul
ated
Reg
ulat
ed P
lant
FER
C F
orm
1
Pag
es
20
4 &
20
5N
on-R
egul
ated
Reg
ulat
ed P
lant
FER
C F
orm
1
Pag
es
20
6 &
20
7N
on-R
egul
ated
Reg
ulat
ed P
lant
Dec
embe
r 20
158,
359,
693
57,0
44
8,
302,
649
3,70
5,45
4
33
7,01
6
3,
368,
438
1,48
1,84
8
-
1,48
1,84
8
14
,348
,456
29,0
65
14
,319
,390
Net
Add
ition
s20
16-
-
-
-
-
-
-
-
-
-
-
-
D
ecem
ber
2016
8,35
9,69
3
57
,044
8,30
2,64
9
3,
705,
454
337,
016
3,36
8,43
8
1,
481,
848
-
1,
481,
848
14,3
48,4
56
29
,065
14,3
19,3
90
Ave
rage
:8,
359,
693
57,0
44
8,
302,
649
3,70
5,45
4
33
7,01
6
3,
368,
438
1,48
1,84
8
-
1,48
1,84
8
14
,348
,456
29,0
65
14
,319
,390
FER
C F
orm
1
Pag
es
20
6 &
20
7N
on-R
egul
ated
Reg
ulat
ed P
lant
FER
C F
orm
1
Pag
es
20
6 &
20
7N
on-R
egul
ated
Reg
ulat
ed P
lant
FER
C F
orm
1
Pag
es 2
04 &
205
Non
-Reg
ulat
edR
egul
ated
Pla
nt
FER
C F
orm
1
Pag
es
20
6 &
20
7N
on-R
egul
ated
Reg
ulat
ed P
lant
Dec
embe
r 20
152,
733,
098
714
2,73
2,38
3
2,
937,
066
960,
768
1,97
6,29
8
-
-
-
33,5
65,6
14
1,
384,
607
32,1
81,0
07
N
et A
dditi
ons
2016
-
-
-
-
-
-
-
-
Dec
embe
r 20
162,
733,
098
714
2,73
2,38
3
2,
937,
066
960,
768
1,97
6,29
8
-
-
-
33,5
65,6
14
1,
384,
607
32,1
81,0
07
Ave
rage
:2,
733,
098
714
2,73
2,38
3
2,
937,
066
960,
768
1,97
6,29
8
-
-
-
33,5
65,6
14
1,
384,
607
32,1
81,0
07
Tota
lD
istri
butio
nG
ener
alIn
tang
ible
Pro
duct
ion
Ste
amP
rodu
ctio
n H
ydro
Tran
smis
sion
Pro
duct
ion
Win
d
\\use
rs\~
sshi
mm
in$\
priv
ate\
2016
Ret
ail R
ate
Cas
e\In
puts
to C
OS
\201
6\20
16 C
ost o
f Pla
nt fo
r Rat
e C
ase
Volume 5 - RB-15 Docket No. E015/GR-16-664
Page 7 of 12
ALLETE, Inc., d/b/a/ Minnesota PowerDistribution Plant COSS Function Summary
Calendar 2015
Specfic D3002015 Production Dist Bulk Assignment OH
Average Demand Del FERC Lines Others CheckD100 Dist - Substations 49,346,821 1,113,838 48,232,983 - D123 Dist - Subs 23kv Bulk Delivery 3,753,887 3,753,887 - D134 Dist - Subs 34kv Bulk Delivery 21,957,769 21,957,769 0 D146 Dist - Subs 46kv Bulk Delivery 7,063,382 7,063,382 - D200 Dist - Generation 1,378,492 1,378,492 - D246 Dist - Bulk Delivery Lines 46k 13,470,393 13,470,393 - D300 Dist - Overhead Lines 182,799,327 44,142,763 763,238 137,893,326 - D400 Dist - Underground Lines 104,702,530 104,702,530 - D500 Dist - Line Transformers 87,047,009 87,047,009 - D600 Dist - Services 18,496,165 18,496,165 - D650 Dist - Meters 52,204,868 52,204,868 - D675 Dist - Leased Prop Cust Serv 2,034,122 2,034,122 - D700 Dist - Street Lighting 3,339,688 3,339,688 - Distribution Total 547,594,451 1,378,492 90,388,192 1,877,077 137,893,326 316,057,364 0
Check 547,594,4510
Volume 5 - RB-15 Docket No. E015/GR-16-664
Page 8 of 12
ALL
ETE
, Inc
., d/
b/a
Min
neso
ta P
ower
Pla
nt S
peci
fic A
ssig
nmen
t Dat
a
Am
ount
Mun
icip
als
Sta
ples
/ G
reat
Riv
erLi
neP
lant
Ass
igne
dW
aden
aE
nerg
yS
peci
ficN
o.D
escr
iptio
n12
/31/
2015
Gro
up A
Gro
up C
Gro
up E
Ret
ail
Bas
is o
f Ass
ignm
ent
1
D
istri
butio
n P
lant
2
34 k
v Ta
ps3
# 50
3 C
ity o
f Sta
ples
15,0
44
15,0
44
Eng
inee
ring
anal
ysis
- di
rect
.4
# 52
1 B
lanc
hard
- R
etai
l61
,914
61
,914
E
ngin
eerin
g an
alys
is -
dire
ct.
5
#
522
Hub
bard
- R
etai
l22
9,32
5
229,
325
E
ngin
eerin
g an
alys
is -
dire
ct.
6
#5
26 G
RE
Las
trup
28,0
48
28,0
48
Eng
inee
ring
anal
ysis
- di
rect
.7
Tota
l 34
kv T
aps
334,
331
-
15
,044
28
,048
29
1,23
9
8
9
14
kv
Taps
10
Li
ne to
Pie
rz31
,753
8,
059
23,6
94
Eng
inee
ring
anal
ysis
& 6
0-m
in N
CP
.11
Line
to R
anda
ll26
0,04
6
25,8
60
234,
186
E
ngin
eerin
g an
alys
is &
60-
min
NC
P.
12
Li
ne to
Pro
ctor
423,
972
25
2,84
4
171,
128
E
ngin
eerin
g an
alys
is &
60-
min
NC
P.
13
Li
ne to
Tw
o H
arbo
rs40
9,51
6
408,
701
81
5
Eng
inee
ring
anal
ysis
& E
nerg
y.14
Line
to G
RE
Isla
nd L
ake
61,4
00
24,6
81
36,7
19
Eng
inee
ring
anal
ysis
& A
vera
ge lo
ad.
15
To
tal 1
4 kv
Tap
s1,
186,
688
695,
465
-
24
,681
46
6,54
2
16
17
D
istri
butio
n S
ubst
atio
ns -
12-1
4kv
low
sid
e18
Two
Har
bors
115
/14k
v S
ubst
atio
n: 3
057
(Tw
o H
arbo
rs)
923,
927
92
2,08
9
1,83
8
Fe
eder
Rat
io a
nd E
nerg
y19
Lake
Sup
erio
r Pap
er 1
15/1
4kv
Sub
stat
ion:
418
3 (P
roct
or)
2,81
7,33
7
18
6,68
6
2,63
0,65
1
Fe
eder
ratio
and
60-
min
NC
P.
20
Li
ttle
Falls
-Min
n A
ve 3
4/12
kv S
ubst
atio
n: 4
438
(Ran
dall)
50,9
18
5,06
3
45
,855
60
-min
NC
P.
21
To
tal D
istri
butio
n S
ubst
atio
ns3,
792,
182
1,11
3,83
8
-
-
2,
678,
343
22
To
tal S
peci
fic A
ssig
nmen
t5,
313,
201
1,80
9,30
3
15
,044
52
,730
3,
436,
124
Volume 5 - RB-15 Docket No. E015/GR-16-664
Page 9 of 12
ALL
ETE,
Inc.
, d/b
/a/ M
inne
sota
Pow
erD
istr
ibut
ion
Plan
t Stu
dySu
mm
ary
of R
esul
ts B
ased
on
2012
Ana
lysi
s
FER
CA
ccou
ntFu
nctio
n C
ode
Func
tion
$%
$%
$%
364,
365
Prim
ary
Ove
rhea
d Li
nes
86,0
15,4
6668
.44%
36,8
88,2
5542
.89%
49,1
27,2
1157
.11%
D30
0S
econ
dary
Ove
rhea
d Li
nes
39,6
56,2
0331
.56%
21,4
37,1
6554
.06%
18,2
19,0
3845
.94%
125,
671,
668
100.
00%
366,
367
Prim
ary
Und
ergr
ound
Lin
es72
,779
,213
90.5
0%20
,504
,726
28.1
7%52
,274
,487
71.8
3%D
400
Sec
onda
ry U
nder
grou
nd L
ines
7,64
1,11
09.
50%
1,15
5,59
915
.12%
6,48
5,51
184
.88%
80,4
20,3
2310
0.00
%
368
Ove
rhea
d Tr
ansf
orm
ers
45,9
29,5
9954
.39%
12,1
91,4
4526
.54%
33,7
38,1
5473
.46%
D50
0U
nder
grou
nd T
rans
form
ers
38,5
18,7
8645
.61%
20,6
97,0
1053
.73%
17,8
21,7
7746
.27%
84,4
48,3
8510
0.00
%
3691
Ove
rhea
d S
ervi
ces
6,82
5,38
336
.71%
5,34
6,15
378
.33%
1,47
9,23
121
.67%
3692
Und
ergr
ound
Ser
vice
s11
,767
,351
63.2
9%10
,749
,889
91.3
5%1,
017,
462
8.65
%D
600
18,5
92,7
3510
0.00
%
Subf
unct
iona
lizat
ion
and
Cla
ssifi
catio
n of
Dis
trib
utio
n Pl
ant f
or C
OSS
Bas
ed o
n 20
12 R
atio
s an
d 20
15 P
lant
Bal
ance
s
FER
CA
ccou
ntFu
nctio
n C
OS
SC
ode
Line
sFu
nctio
n$
%$
%$
%36
4, 3
6520
,21
Prim
ary
Ove
rhea
d Li
nes
94,3
74,1
9268
.44%
40,4
77,0
9142
.89%
53,8
97,1
0157
.11%
D30
024
,25
Sec
onda
ry O
verh
ead
Line
s43
,519
,134
31.5
6%23
,526
,444
54.0
6%19
,992
,690
45.9
4%In
put L
inke
d to
CO
SS F
unct
ion
137,
893,
326
100.
00%
366,
367
22,2
3P
rimar
y U
nder
grou
nd L
ines
94,7
55,7
9090
.50%
26,6
92,7
0628
.17%
68,0
63,0
8471
.83%
D40
026
,27
Sec
onda
ry U
nder
grou
nd L
ines
9,94
6,74
09.
50%
1,50
3,94
715
.12%
8,44
2,79
384
.88%
Inpu
t Lin
ked
to C
OSS
Fun
ctio
n10
4,70
2,53
010
0.00
%
368
28,2
9O
verh
ead
Tran
sfor
mer
s47
,344
,868
54.3
9%12
,565
,328
26.5
4%34
,779
,540
73.4
6%D
500
30,3
1U
nder
grou
nd T
rans
form
ers
39,7
02,1
4145
.61%
21,3
31,9
6053
.73%
18,3
70,1
8046
.27%
Inpu
t Lin
ked
to C
OSS
Fun
ctio
n87
,047
,009
100.
00%
3691
32,3
3O
verh
ead
Ser
vice
s6,
789,
942
36.7
1%5,
318,
562
78.3
3%1,
471,
380
21.6
7%36
9234
,35
Und
ergr
ound
Ser
vice
s11
,706
,223
63.2
9%10
,693
,634
91.3
5%1,
012,
588
8.65
%D
600
Inpu
t Lin
ked
to C
OSS
Fun
ctio
n18
,496
,165
100.
00%
Tota
l Sys
tem
Min
imum
Sys
tem
Dem
and
Cla
ssifi
catio
n
Cus
tom
er C
lass
ifica
tion
Tota
l Sys
tem
Min
imum
Sys
tem
Dem
and
Cla
ssifi
catio
n
Cus
tom
er C
lass
ifica
tion
Volume 5 - RB-15 Docket No. E015/GR-16-664
Page 10 of 12
Tabl
e 1
Min
neso
ta P
ower
2012
Dis
trib
utio
n Pl
ant S
tudy
Sum
mar
y of
Res
ults
FER
CP
lant
Acc
ount
Func
tion
$%
$%
$%
Pol
es
364
Maj
or P
rimar
y (4
6 kv
)5,
499,
716
6.12
%0
0.00
%5,
499,
716
100.
00%
Tow
ers
&M
ajor
Prim
ary
(23
& 3
4 kv
)15
,487
,542
17.2
2%0
0.00
%15
,487
,542
100.
00%
Fixt
ures
Prim
ary
Ove
rhea
d Li
nes
40,3
58,4
8444
.88%
15,7
38,0
8039
.00%
24,6
20,4
0361
.00%
Sec
onda
ry O
verh
ead
Line
s28
,581
,610
31.7
8%13
,234
,822
46.3
1%15
,346
,789
53.6
9%89
,927
,352
100.
00%
28,9
72,9
0260
,954
,450
Ove
rhea
d36
5M
ajor
Prim
ary
(46
kv)
4,00
2,87
44.
93%
00.
00%
4,00
2,87
410
0.00
%C
ondu
ctor
s &
Maj
or P
rimar
y (2
3 &
34
kv)
20,5
35,1
6025
.27%
00.
00%
20,5
35,1
6010
0.00
%D
evic
esP
rimar
y O
verh
ead
Line
s45
,656
,982
56.1
7%21
,150
,175
46.3
2%24
,506
,807
53.6
8%S
econ
dary
Ove
rhea
d Li
nes
11,0
74,5
9213
.63%
8,20
2,34
474
.06%
2,87
2,24
925
.94%
81,2
69,6
0810
0.00
%29
,352
,518
51,9
17,0
90
Und
ergr
ound
366
Maj
or P
rimar
y (2
3 &
34
kv)
00.
00%
00.
00%
00.
00%
Con
duit
Prim
ary
Und
ergr
ound
Lin
es8,
406,
162
92.0
0%2,
169,
527
25.8
1%6,
236,
635
74.1
9%S
econ
dary
Und
ergr
ound
Lin
es73
0,97
18.
00%
108,
749
14.8
8%62
2,22
285
.12%
9,13
7,13
310
0.00
%2,
278,
276
6,85
8,85
7
Und
ergr
ound
367
Maj
or P
rimar
y (2
3 &
34
kv)
6,79
5,83
78.
70%
00.
00%
6,79
5,83
710
0.00
%C
ondu
ctor
s &
Prim
ary
Und
ergr
ound
Lin
es64
,373
,051
82.4
5%18
,335
,199
28.4
8%46
,037
,852
71.5
2%D
evic
esS
econ
dary
Und
ergr
ound
Lin
es6,
910,
140
8.85
%1,
046,
850
15.1
5%5,
863,
290
84.8
5%78
,079
,028
100.
00%
19,3
82,0
4958
,696
,979
Line
368
Maj
or P
rimar
y (2
3 &
34
kv)
1,36
7,31
61.
59%
00.
00%
1,36
7,31
610
0.00
%Tr
ansf
orm
ers
Prim
ary
Ove
rhea
d Tr
ansf
orm
ers
4,25
4,13
74.
96%
00.
00%
4,25
4,13
710
0.00
%S
econ
dary
Ove
rhea
d Tr
ansf
orm
ers
41,6
75,4
6248
.56%
12,1
91,4
4529
.25%
29,4
84,0
1770
.75%
Prim
ary
Und
ergr
ound
Tra
nsfo
rmer
s91
0,37
51.
07%
00.
00%
910,
375
100.
00%
Sec
onda
ry U
nder
grou
nd T
rans
form
ers
37,6
08,4
1143
.82%
20,6
97,0
1055
.03%
16,9
11,4
0144
.97%
85,8
15,7
0110
0.00
%32
,888
,454
52,9
27,2
47
Ser
vice
s36
91O
verh
ead
Ser
vice
s6,
825,
383
36.7
1%5,
346,
153
78.3
3%1,
479,
231
21.6
7%36
92U
nder
grou
nd S
ervi
ces
11,7
67,3
5163
.29%
10,7
49,8
8991
.35%
1,01
7,46
28.
65%
18,5
92,7
3510
0.00
%16
,096
,042
2,49
6,69
3
Cus
tom
er C
lass
ifica
tion
Tota
l Sys
tem
Min
imum
Sys
tem
Dem
and
Cla
ssifi
catio
n
Volume 5 - RB-15 Docket No. E015/GR-16-664
Page 11 of 12
Exp
ense
Exp
ense
Def
erre
d A
sset
PP
-AR
OD
ecom
mis
sion
ing
1011
010
190
2300
0.00
0023
090
4119
910
810
1089
010
810
4030
040
310
4039
040
730
1823
0.40
00
AR
O A
sset
AR
O L
iabi
lity
Acc
umul
ated
Res
erve
Dep
reci
atio
n E
xpen
se
2016
laye
r add
ed3,
415,
343
(3,4
15,3
43)
Acc
retio
n(5
,144
,301
)5,
144,
301
Dep
reci
atio
n(3
,516
,658
)3,
516,
658
Def
erra
l of E
xpen
se(4
,219
,278
)3,
071,
160
(2,8
84,3
07)
4,03
2,42
4R
ever
se W
hole
sale
Dec
om67
3,24
8(6
73,2
48)
Am
ortiz
atio
n of
Def
erra
l0
020
16 Y
TD A
ctua
l/Bud
get T
otal
s54
,017
,540
0(1
01,7
28,2
87)
092
5,02
4(2
0,62
5,52
0)0
36,8
21,3
25(6
73,2
48)
632,
351
00
25,6
63,1
3920
17 la
yer a
dded
20,8
59,3
30(2
0,85
9,33
0) A
ccre
tion
(6,3
72,2
64)
6,37
2,26
4D
epre
ciat
ion
(5,7
50,4
12)
5,75
0,41
2D
efer
ral o
f Exp
ense
(5,2
26,3
40)
5,70
9,60
5(4
,716
,315
)4,
233,
050
Rev
erse
Who
lesa
le D
ecom
1,25
1,63
0(1
,251
,630
)A
mor
tizat
ion
of D
efer
ral
00
2017
Bud
get
74,8
76,8
700
(128
,959
,881
)0
1,14
5,92
4(2
6,37
5,93
2)0
43,7
82,5
60(1
,251
,630
)1,
034,
097
00
29,8
96,1
89
2016
Ave
rage
Bal
ance
s
Avg
. Bal
.52
,309
,869
Avg
. Bal
.(9
7,44
8,46
5)A
vg. B
al.
(18,
867,
192)
Avg
. Bal
.34
,949
,121
Avg
. Bal
.23
,646
,927
(97,
448,
465)
23,6
46,9
27(7
3,80
1,53
8)
2016
Adj
ustm
ents
to re
flect
all
AR
O in
RA
TE B
ase.
AR
O A
sset
and
Acc
um R
eser
ve a
lread
y in
Deb
bie'
s pl
ant.
2015
Ave
rage
Bal
ance
s
Avg
. Bal
.44
,395
,754
Avg
. Bal
.(8
4,58
6,59
1)A
vg. B
al.
(15,
302,
150)
Avg
. Bal
.31
,215
,845
Avg
. Bal
.19
,726
,824
(84,
586,
591)
19,7
26,8
24(6
4,85
9,76
7)20
15 A
djus
tmen
ts to
refle
ct a
ll A
RO
in R
ATE
Bas
e. A
RO
Ass
et a
nd A
ccum
Res
erve
alre
ady
in D
ebbi
e's
plan
t. D
ecre
ase
to R
ate
Bas
e
Dec
reas
e to
Rat
e B
ase
\\use
rs\~
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mm
in$\
priv
ate\
2016
Ret
ail R
ate
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e\In
puts
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OS
\201
6\20
15 a
nd 2
016
Adj
ustm
ent -
AR
O A
djus
tmen
ts 1
0-26
Volume 5 - RB-15 Docket No. E015/GR-16-664
Page 12 of 12
Steam Hydro Wind Transmission Distribution General Plant IntangiblesTotal Regulated
CWIP
December-15 17,631,444 9,380,755 543,349 34,536,773 17,045,666 8,209,777 3,001,818 90,349,582
17,631,444 9,380,755 543,349 34,536,773 17,045,666 8,209,777 3,001,818 90,349,582
December-16 12,385,508 4,762,147 266,013 41,810,582 1,831,441 - - 61,055,691
12,385,508 4,762,147 266,013 41,810,582 1,831,441 - - 61,055,691
Average Balance Prior to Contra 15,008,476 7,071,451 404,681 38,173,677 9,438,554 4,104,889 1,500,909 75,702,637
Average FERC Contra (22,254) - - (279,337) (301,591)
Average Retail Contra (101,497) (44,930) - (982,253) (1,128,680)
Average Total Contra (123,751) (44,930) - (1,261,590) - - - (1,430,271)
Average Balance Net of Contra 14,884,725 7,026,521 404,681 36,912,087 9,438,554 4,104,889 1,500,909 74,272,366
Assignment to Sub Function
Production Demand 15,008,476 3,219,991 404,681 Production Energy 3,851,460 Production- Trans 38,173,677 Transmision (69kV & above)Bulk Distribution (46kV, 34kV, & 23kV) 1,079,447 Non Bulk Distribution-Retail Jurisdiction 8,359,107 Average 15,008,476 7,071,451 404,681 38,173,677 9,438,554
- - - - -
ALLETE, Inc., d/b/a Minnesota PowerConstruction Work in Progress
2016 Budget
\\users\~sshimmin$\private\2016 Retail Rate Case\Inputs to COS\2016\2016 Budget ‐ CWIP Balances ‐ 2015 CWIP for COSS ‐ 10700 ONLY
Volume 5 - RB-16 Docket No. E015/GR-16-664
Page 1 of 1
10/3
1/20
16
Alle
te, I
nc. d
/b/a
Min
neso
ta P
ower
Acc
umul
ated
Dep
reci
atio
n an
d A
mor
tizat
ion
2016
Bud
get
Tota
lTa
coni
teB
osw
ell U
nit 1
Bos
wel
l Uni
t 2B
osw
ell U
nit 3
Bos
wel
l Uni
t 4B
osw
ell C
omm
onB
osw
ell
Hib
bard
Lask
inH
arbo
rC
loqu
etTo
tal
Acc
umul
ated
Pro
visi
on fo
r Dep
reci
atio
n (in
clud
es A
RO
)
Tota
l Acc
um. P
rovi
sion
(inc
lude
s A
RO
) @ 1
2/31
/15
25,5
98,8
0324
,666
,512
143,
721,
974
146,
370,
430
106,
179,
434
446,
537,
153
50,3
90,5
3148
,417
,787
49,6
69,0
326,
924,
515
601,
939,
018
2016
Dep
reci
atio
n P
rovi
sion
(inc
l AR
O)
2,46
6,55
41,
703,
469
17,6
90,4
0225
,329
,932
7,38
8,76
554
,579
,122
4,90
9,75
13,
629,
027
9,28
5,36
226
9,12
372
,672
,385
Less
: R
etire
men
ts(5
40,1
99)
(4,3
14,5
85)
(144
,689
)(4
10,6
29)
(5,4
10,1
02)
(786
,546
)(6
,196
,648
)Le
ss:
Cos
t of R
emov
al &
Sal
vage
and
Oth
er C
redi
ts(6
5,00
0)(5
84,2
82)
(108
,000
)(2
92,5
00)
(1,0
49,7
82)
(198
,678
)(1
,248
,460
)Le
ss:
Dec
omm
issi
onin
g A
dj.
(258
,123
)(2
65,7
30)
(933
,969
)(6
51,2
61)
(91,
362)
(2,2
00,4
45)
(79,
585)
(315
,799
)(4
01,4
06)
(2,9
97,2
35)
Less
: C
OR
/AR
O R
ecla
ss0
0
Tota
l Acc
um. P
rovi
sion
(inc
lude
s A
RO
) Prio
r to
Adj
ustm
ents
@ 1
2/31
/16
27,8
07,2
3425
,499
,052
155,
579,
540
170,
796,
412
112,
773,
708
492,
455,
946
54,2
35,4
7351
,731
,015
58,5
52,9
887,
193,
638
664,
169,
060
Ave
rage
Adj
uste
d A
ccum
. Pro
visi
on (i
nclu
des
AR
O)
26,7
03,0
1925
,082
,782
149,
650,
757
158,
583,
421
109,
476,
571
469,
496,
550
52,3
13,0
0250
,074
,401
54,1
11,0
107,
059,
077
633,
054,
039
Ret
ail C
ontr
a A
FUD
C A
ccum
. Pro
visi
on @
12/
31/1
5(3
9,10
1)(3
9,10
1)(3
9,10
1)W
hole
sale
Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/15
(8,5
74)
(8,5
74)
(8,5
74)
Tota
l Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/15
00
0(4
7,67
5)0
(47,
675)
00
00
(47,
675)
Ret
ail C
ontr
a A
FUD
C A
ccum
. Pro
visi
on @
12/
31/1
6(9
78,7
08)
(978
,708
)(9
78,7
08)
Who
lesa
le C
ontr
a A
FUD
C A
ccum
. Pro
visi
on @
12/
31/1
6(2
14,5
91)
(214
,591
)(2
14,5
91)
Tota
l Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/16
00
0(1
,193
,299
)0
(1,1
93,2
99)
00
00
(1,1
93,2
99)
Ave
rage
Ret
ail C
ontr
a A
FUD
C A
ccum
. Pro
visi
on
00
0(5
08,9
05)
0(5
08,9
05)
00
00
(508
,905
)A
vera
ge W
hole
sale
Con
tra
AFU
DC
Acc
um. P
rovi
sion
0
00
(111
,583
)0
(111
,583
)0
00
0(1
11,5
83)
Ave
rage
Tot
al C
ontr
a A
FUD
C A
ccum
. Pro
visi
on
00
0(6
20,4
87)
0(6
20,4
87)
00
00
(620
,487
)
NO
TE-S
tew
art i
nclu
ded
in ra
te b
ase
the
two
Hib
bard
Dec
omm
issi
onin
g A
ccou
nt 2
5300
Sub
acco
unts
905
8 ($
26,4
97) f
or 1
&2
& 9
059
($31
2,72
5) fo
r 3&
4 w
hich
redu
ce ra
te b
ase
- see
file
pro
vide
d by
Jam
ie J
ago
save
d in
this
fold
er "
Hib
bard
Dec
omm
issi
onin
g" fo
r mor
e in
fo.
Sub
func
tiona
l Ass
ignm
ent
2016
Maj
or F
unct
ion
Am
ount
Dis
tribu
tion
D
istri
butio
n B
ulk
Del
iver
y49
,230
,501
Dire
ct to
Dis
t. B
ulk
Del
iver
y (2
1.13
% o
f tot
al d
istri
butio
n re
serv
e ba
sed
on 2
012
anal
ysis
)
Oth
er D
istri
butio
n18
3,75
8,14
5.10
23
2,98
8,64
6
Stea
m
Bas
is fo
r Ass
ignm
ent o
f Sub
func
tions
\\use
rs\~
sshi
mm
in$\
priv
ate\
2016
Ret
ail R
ate
Cas
e\In
puts
to C
OS
\201
6\20
16 B
udge
t - D
epre
ciat
ion
& A
mor
itiza
tion
Sch
edul
es -
201
6 B
- A
ccum
ulat
ed D
ep &
Am
or;
10/3
1/20
16P
age
1 o
f 2
Volume 5 - RB-17 Docket No. E015/GR-16-664
Page 1 of 2
10/3
1/20
16
Alle
te, I
nc. d
/b/a
Min
neso
ta P
ower
Acc
umul
ated
Dep
reci
atio
n an
d A
mor
tizat
ion
2016
Bud
get
Acc
umul
ated
Pro
visi
on fo
r Dep
reci
atio
n (in
clud
es A
RO
)
Tota
l Acc
um. P
rovi
sion
(inc
lude
s A
RO
) @ 1
2/31
/15
2016
Dep
reci
atio
n P
rovi
sion
(inc
l AR
O)
Less
: R
etire
men
tsLe
ss:
Cos
t of R
emov
al &
Sal
vage
and
Oth
er C
redi
tsLe
ss:
Dec
omm
issi
onin
g A
dj.
Less
: C
OR
/AR
O R
ecla
ss
Tota
l Acc
um. P
rovi
sion
(inc
lude
s A
RO
) Prio
r to
Adj
ustm
ents
@ 1
2/31
/16
Ave
rage
Adj
uste
d A
ccum
. Pro
visi
on (i
nclu
des
AR
O)
Ret
ail C
ontr
a A
FUD
C A
ccum
. Pro
visi
on @
12/
31/1
5W
hole
sale
Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/15
Tota
l Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/15
Ret
ail C
ontr
a A
FUD
C A
ccum
. Pro
visi
on @
12/
31/1
6W
hole
sale
Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/16
Tota
l Con
tra
AFU
DC
Acc
um. P
rovi
sion
@ 1
2/31
/16
Ave
rage
Ret
ail C
ontr
a A
FUD
C A
ccum
. Pro
visi
on
Ave
rage
Who
lesa
le C
ontr
a A
FUD
C A
ccum
. Pro
visi
on
Ave
rage
Tot
al C
ontr
a A
FUD
C A
ccum
. Pro
visi
on
NO
TE-S
tew
art i
nclu
ded
in ra
te b
ase
the
two
Hib
bard
Dec
omm
issi
onin
g A
ccou
nt 2
5300
Sub
ac
Gen
eral
Win
dH
ydro
Tran
smis
sion
Dis
trib
utio
nPl
ant
Inta
ngib
leTo
tal
62,0
02,1
8734
,479
,316
205,
034,
149
223,
820,
862
92,3
27,6
0743
,522
,253
1,26
3,12
5,39
2
23,6
92,9
002,
774,
160
18,6
11,3
1018
,633
,778
10,5
06,4
883,
680,
230
150,
571,
251
(168
,000
)(1
,938
,296
)(5
90,3
36)
(1,4
28,7
27)
(10,
322,
007)
(25,
000)
(2,0
07,3
80)
(1,3
07,8
74)
(159
,288
)(4
,748
,002
)(8
4,64
4)(3
,081
,879
)(1
,500
,000
)1,
100,
000
1,60
0,00
0(1
50,0
00)
1,05
0,00
0
85,6
10,4
4335
,560
,476
220,
799,
783
242,
156,
430
101,
096,
080
47,2
02,4
831,
396,
594,
755
73,8
06,3
1535
,019
,896
212,
916,
966
232,
988,
646
96,7
11,8
4445
,362
,368
1,32
9,86
0,07
4
(1,3
71,2
01)
(3,7
39)
(371
,147
)(1
,785
,188
)0
0(9
5,63
8)(1
04,2
12)
(1,3
71,2
01)
(3,7
39)
(466
,785
)0
00
(1,8
89,4
00)
(2,0
61,9
76)
(12,
245)
(587
,630
)(2
60)
(3,6
40,8
19)
(160
,164
)(1
7)(3
74,7
72)
(2,0
61,9
76)
(12,
245)
(747
,794
)(2
77)
00
(4,0
15,5
91)
(1,7
16,5
89)
(7,9
92)
(479
,389
)(1
30)
00
(2,7
13,0
04)
00
(127
,901
)(9
)0
0(2
39,4
92)
(1,7
16,5
89)
(7,9
92)
(607
,290
)(1
39)
00
(2,9
52,4
96)
18,5
70,3
62.2
3
\\use
rs\~
sshi
mm
in$\
priv
ate\
2016
Ret
ail R
ate
Cas
e\In
puts
to C
OS
\201
6\20
16 B
udge
t - D
epre
ciat
ion
& A
mor
itiza
tion
Sch
edul
es -
201
6 B
- A
ccum
ulat
ed D
ep &
Am
or;
10/3
1/20
16P
age
2 o
f 2
Volume 5 - RB-17 Docket No. E015/GR-16-664
Page 2 of 2
Minnesota PowerDocket E015/GR-16-664 Projected Budget
Unadjusted 2016Total MP Regulated Total Company
Projected Budget 2016 Expenses per Revenue Expenses Net Net RevenueTotal MP Regulated Unadjusted [A] Day (365 days) [B] Lead Days [C] Lag Days [D] Lag Days [E] Lag [F]
1 Fuel Inventory * 51,751,018 51,751,018$ 2 Materials & Supplies * 29,380,985 29,380,985$ 3 Prepayments * 7,760,749 7,760,749$ 4 Prepayments Pension Asset * 59,334,493 59,334,493$ 5 Prepayments - OPEB* 4,040,569 4,040,569$
* 13 month average bal. subtotal 152,267,814$ 6 Cash Working Capital:7 Operations & Maintenance 8 Fuel9 Coal & start up fuel oil 144,659,880 396,328 26.47 16.75 9.72 3,852,312
10 Purchased Power11 Square Butte 82,360,250 225,645 26.47 23.08 3.39 764,935 12 MISO 43,448,503 119,037 26.47 31.82 -5.35 (636,848) 13 Other Suppliers 71,780,939 196,660 26.47 31.82 -5.35 (1,052,132) 14 Total purchase power 197,589,692 (924,045) 15 Payroll 79,541,228 217,921 26.47 14.00 12.47 2,717,477 16 Payroll Results Sharing - - 26.47 0 26.47 - 17 Total payroll 79,541,228 2,717,477 18 All Other O&M 190,027,046 520,622 26.47 20.38 6.09 3,170,588 19 Total O&M Working Capital 611,817,846 8,816,333 20 Cash Requirements21 Property Taxes (Real Estate) 21,752,822 59,597 26.47 378 -351.53 (20,950,053) 22 Personal Property Tax 17,959,037 49,203 26.47 316.5 -290.03 (14,270,300) 23 Total Property Taxes 39,711,859 (35,220,353) 24 Payroll Taxes25 Social Security 6,327,946 17,337 26.47 0 26.47 458,906 26 Federal Unemployment 58,918 161 26.47 76.50 -50.03 (8,076) 27 State Unemployment 129,652 355 26.47 76.50 -50.03 (17,771) 28 Total Payroll Taxes 6,516,516 433,059 29 Other Taxes30 MN Wind Production Tax 74,312 204 26.47 333.5 -307.03 (62,510) 31 Air Emission environmental 1,193,412 3,270 26.47 333.5 -307.03 (1,003,872) 32 Total Other Taxes 1,267,724 (1,066,382) 33 Income Taxes34 State - - 26.47 31.25 -4.78 - 35 Federal - - 26.47 39.25 -12.78 - 36 Total Income Taxes - - 37 Payroll Withholding 47,941,316 131,346 0 0.85 -0.85 (111,644) 38 Sales Tax Collection 15,364,794 42,095 15.17 33.20 -18.03 (758,979) 3940 Cash Working Capital Requirement lines 18,22,27,31,35,36,37 (27,907,966) 41 Total Working Capital Requirement lines 1-5 less line 40 124,359,848
[A] Source: Minnesota Power Projected 2016 Budget Total Company column [A][B] Columns [A] divided by 365 days per year. O&M 2016 Projected Budget[C] MP 2012 Lead Lag Study 611,817,846 [D] MP 2012 Lead Lag Study 611,817,846 Line 19 above[D] Columns [C] - [D] = col [E] Net Lag Days. - Difference[E] Column [B] x [E].[F] Columns [F] = column [E] Net Lag Days * column [B] expense per day
Volume 5 - RB-16 Docket No. E015/GR-16-664
Page 1 of 6
Minnesota Power Docket GR-16-664Working Capital Requirements
Fuel Inventory Fuel Stock Account #1511 2016 Actual Unadjusted
Coal Coal Coal Hibbard & Total Regulated Boswell 2/ Laskin Taconite Harbor 2/ Coal Inventories 2/
December-15 43,577,107 - 15,212,641 58,789,748$ January-16 43,686,720 - 13,366,693 57,053,413
February-16 44,325,240 - 11,943,094 56,268,334 March-16 46,472,017 - 10,703,104 57,175,121
April-16 45,284,527 - 10,220,516 55,505,043 May-16 44,486,391 - 8,956,661 53,443,052
June-16 42,341,286 - 7,540,867 49,882,153 July-16 41,201,016 - 6,327,449 47,528,465
August-16 41,923,644 - 4,998,042 46,921,686 September-16 43,238,054 - 3,656,839 46,894,893
October-16 45,515,374 - 3,632,343 49,147,717 November-16 44,668,801 - 3,607,846 48,276,647 December-16 41,699,063 - 3,583,349 45,282,412
Total 568,419,240 - 1/ Total 672,168,684$ 103,749,444
13 Month Average 51,705,283$
Fuel Oil Fuel Oil Fuel Oil Total Regulated Boswell 2/ Laskin 1/ Taconite Harbor 2/ Oil Inventories 2/
December-15 23,146 - 30,080 53,226$ January-16 19,081 - 35,922 55,003
February-16 12,549 - 38,473 51,022 March-16 16,848 - 28,052 44,900
April-16 17,071 - 19,035 36,106 May-16 19,994 - 14,157 34,151
June-16 18,115 - 27,620 45,735 July-16 18,115 - 27,620 45,735
August-16 18,115 - 27,620 45,735 September-16 18,115 - 27,620 45,735
October-16 18,115 - 27,620 45,735 November-16 18,115 - 27,620 45,735 December-16 18,115 - 27,620 45,735
Total 594,551$
13 Month Average 45,735$ 13 Month Average Coal & Oil 51,751,018$
1/ Laskin was converted to a natural gas plant Fall 2015.2/ Actuals Dec 15- May 2016; June -Dec 16 averaged
Boswell AVG Tac Harbor AVG18,115 27,620
Volume 5 - RB-16 Docket No. E015/GR-16-664
Page 2 of 6
Minnesota Power DocketWorking Capital Requirements
Materials & Supplies 2016 Projected Budgeted Unadjusted
FERC Acct 1541 1542 Excluded Materials & Materials & Stores [1] Warehouse [1] Non-regulated Regulated
Month Supplies Supplies 1630-1000 1631-1000 Rapids E.C. M&S InventoryDecember-15 12,752,088 18,441,954 (1,357,611) 29,836,431$
January-16 12,413,504 18,410,457 (1,545,847) 29,278,114$ February-16 12,272,958 18,488,252 (1,541,295) 29,219,915$
March-16 12,126,145 18,467,179 (1,359,872) 29,233,452$ April-16 12,353,788 18,315,260 (1,359,728) 29,309,320$ May-16 12,437,779 18,346,296 (1,375,396) 29,408,679$
June-16 12,392,710 1/ 18,411,566 2/ - (1,423,292) 3/ 29,380,985$ July-16 12,392,710 18,411,566 - (1,423,292) 29,380,985$
August-16 12,392,710 18,411,566 - (1,423,292) 29,380,985$ September-16 12,392,710 18,411,566 - (1,423,292) 29,380,985$
October-16 12,392,710 18,411,566 - (1,423,292) 29,380,985$ November-16 12,392,710 18,411,566 - (1,423,292) 29,380,985$ December-16 12,392,710 18,411,566 - (1,423,292) 29,380,985$
1/ Dec 15 -May 16 Dec 15 -May 16 2/ Total 381,952,807$ AVG #1541 AVG #154212,392,710$ 18,411,566$ 13 Month Average 29,380,985$
AVG RapidsDec 15 -July 16 3/
(1,423,292) [1] Accounts zero out at year end. Assume for 2016 & 2017 budgets purposes zero balances.
Volume 5 - RB-16 Docket No. E015/GR-16-664
Page 3 of 6
Min
neso
ta P
ower
W
orki
ng C
apita
l Req
uire
men
tsPr
epai
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es
Doc
ket
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Pro
ject
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udge
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3
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3
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-
578,
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568,
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08,
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Ja
nuar
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3
390,
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183,
778
244,
113
510,
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516,
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6
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ry-1
610
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377,
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718,
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26
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6
19
2,65
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16
7,07
1
22
2,10
3
45
9,32
9
46
4,89
2
93
7,14
2
7,80
8,86
2
Mar
ch-1
610
,348
3,
668,
260
695,
566
13
0,11
4
85
2,49
7
15
0,36
4
19
9,89
3
40
8,29
2
41
3,23
8
84
3,42
7
7,37
1,99
8
Apr
il-16
10,3
48
3,59
2,72
7
67
3,11
6
1,56
1,35
9
811,
548
133,
656
177,
682
357,
256
361,
583
749,
713
8,
428,
987
M
ay-1
610
,348
3,
360,
000
659,
217
1,
414,
559
19
2,65
0
11
6,94
9
15
5,47
2
30
6,21
9
30
9,92
8
65
5,99
9
7,18
1,34
1
June
-16
10,3
48
4,23
5,85
3
70
8,07
2
1,26
7,75
9
852,
497
100,
242
133,
462
255,
182
258,
273
562,
284
8,
383,
972
Ju
ly-1
610
,348
4,
235,
853
708,
072
1,
120,
959
81
1,54
8
83
,535
111,
452
204,
145
206,
618
468,
569
7,
961,
099
A
ugus
t-16
10,3
48
4,23
5,85
3
70
8,07
2
974,
159
192,
650
66,8
28
89
,442
153,
108
154,
963
374,
854
6,
960,
277
S
epte
mbe
r-16
10,3
48
4,23
5,85
3
70
8,07
2
827,
359
852,
497
50,1
21
67
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102,
071
103,
308
281,
139
7,
238,
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er-1
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0,55
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45,4
22
51
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51
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18
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4
6,81
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Nov
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10,3
48
4,23
5,85
3
70
8,07
2
533,
759
192,
650
16,7
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23
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-
-
93,7
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D
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1610
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4,
235,
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072
38
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7
20
0,48
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6,30
5
56
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1
56
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1,
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570
8,91
4,69
1
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734
June
-Dec
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June
-Dec
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6Ju
ne-D
ec 2
016
June
-Dec
201
6Ju
ne-D
ec 2
016
Dec
15-
May
16
Dec
15-
May
16
Pre
viou
s M
onth
bal
Qua
rterly
pym
ts m
ade
Pre
viou
s M
onth
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Pre
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s M
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Pre
viou
s M
onth
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Pre
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s M
onth
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Pre
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s M
onth
bal
13 m
onth
AVG
Avg
Bal
ance
Avg
Bal
ance
less
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Mar
ch, J
une,
Sep
t, D
ec
less
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ense
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ense
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ense
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ense
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ense
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Pre
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asem
ents
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k S
ervi
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asem
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ison
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aint
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asem
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ts
Volume 5 - RB-16 Docket No. E015/GR-16-664
Page 4 of 6
Minnesota Power Working Capital Requirements Actuals per Oracle Reports
Prepaid Pension Asset Projected2016 Projected Budget Unadjusted Prepaid
Pension AssetPension Pension Plan A Pension Plan B AOCI Pension MP Regulated
1823-6015 2283-2008 2283-2009 2190-0003 TotalMonth
December-15 206,491,706 (72,358,743) (102,110,736) 39,331,757 71,353,984 62,163,591 [1]January-16 205,381,398 (71,880,277) (102,427,581) 39,130,576 70,204,116 60,150,887 [2]
February-16 204,271,090 (71,401,811) (102,749,426) 38,929,395 69,049,248 59,161,396 [2]March-16 204,591,989 (72,335,826) (101,136,515) 38,969,903 70,089,551 60,052,727 [2]
April-16 203,958,750 (72,328,187) (100,810,108) 38,849,285 69,669,740 59,693,033 [2]May-16 203,325,511 (72,320,548) (100,483,701) 38,728,667 69,249,929 59,333,339 [2]
June-16 202,692,272 (72,312,909) (100,149,294) 38,608,049 68,838,118 58,980,500 [2]July-16 202,059,033 (72,305,270) (99,822,887) 38,487,431 68,418,307 58,620,805 [2]
August-16 201,425,794 (72,297,631) (99,496,480) 38,366,813 67,998,496 58,261,111 [2]September-16 200,792,555 (72,289,992) (97,570,073) 38,246,195 69,178,685 59,272,297 [2]
October-16 200,159,316 (72,282,353) (97,243,666) 38,125,577 68,758,874 58,912,603 [2]November-16 199,526,077 (72,274,714) (96,917,259) 38,004,959 68,339,063 58,552,909 [2]December-16 198,892,838 (72,267,075) (96,590,852) 37,884,341 67,919,252 58,193,215 [2]
771,348,414 [3]13 mo Average 59,334,493 [4]
[1] column Total * 87.12%, MP reg. allocator[2] column Total * 85.68%, MP reg. allocator [3] Total 13 months - Dec 15 to Dec 16[4] Total Regulated divided 13 months
Volume 5 - RB-16 Docket No. E015/GR-16-664
Page 5 of 6
Min
neso
ta P
ower
W
orki
ng C
apita
l Req
uire
men
tsup
date
d w
/act
uals
P
repa
id O
ther
Pos
t-ret
irem
ent B
enef
itsP
roje
cted
2016
Pro
ject
ed B
udge
t Una
djus
ted
Oth
erO
ther
Reg
ulat
ory
Gra
ntor
Tru
stD
efer
red
Deb
itsO
PE
B M
edic
alO
PE
B D
enta
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PE
B L
ifeLi
ab. R
etire
men
tA
OC
I OP
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MP
Reg
ulat
edMonth
1280
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2283
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4 22
83-2
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40-1
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2190
-000
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tal [
5]D
ecem
ber-
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)
(1,4
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(5
,147
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)
(935
,835
)
(1
78,2
40)
3,29
0,52
6
2,
866,
706
[1]
0.87
12
Janu
ary-
164,
877,
109
6,41
7,25
2
(312
,857
)
(1,4
32,7
45)
(5
,150
,684
)
(748
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)
(1
47,7
56)
3,50
1,73
7
3,
000,
288
[2]
0.85
68
Febr
uary
-16
4,87
7,10
9
6,
428,
721
(3
12,8
57)
(1
,447
,648
)
(5,1
53,7
76)
(5
61,3
29)
(117
,272
)
3,
712,
948
3,18
1,25
4
[2
]0.
8568
M
arch
-16
4,31
6,65
3
6,
645,
654
(3
12,8
57)
(1
,423
,782
)
(5,1
67,4
01)
(3
71,6
76)
(70,
783)
3,61
5,80
8
3,
098,
024
[2]
0.85
68
Apr
il-16
4,31
6,65
3
6,
691,
845
(3
12,8
57)
(1
,425
,762
)
(5,1
74,0
04)
(1
83,6
23)
(34,
964)
3,87
7,28
8
3,
322,
060
[2]
0.85
68
May
-16
4,31
6,65
3
6,
738,
036
(3
12,8
57)
(1
,427
,742
)
(5,1
80,6
07)
4,
430
855
4,13
8,76
8
3,
546,
096
[2]
0.85
68
June
-16
4,66
3,34
7
6,
840,
574
(3
12,8
57)
(1
,429
,722
)
(5,1
87,2
10)
19
2,48
3
36,6
74
4,80
3,28
9
4,
115,
458
[2]
0.85
68
July
-16
4,66
3,34
7
6,
886,
765
(3
12,8
57)
(1
,431
,702
)
(5,1
93,8
13)
38
0,53
6
72,4
93
5,06
4,76
9
4,
339,
494
[2]
0.85
68
Aug
ust-1
64,
663,
347
6,93
2,95
6
(312
,857
)
(1,4
33,6
82)
(5
,200
,416
)
568,
589
10
8,31
2
5,
326,
249
4,56
3,53
0
[2
]0.
8568
S
epte
mbe
r-16
4,66
3,34
7
6,
979,
147
(3
12,8
57)
(1
,435
,662
)
(5,2
07,0
19)
75
6,64
2
144,
131
5,58
7,72
9
4,
787,
566
[2]
0.85
68
Oct
ober
-16
4,66
3,34
7
7,
025,
338
(3
12,8
57)
(1
,437
,642
)
(5,2
13,6
22)
94
4,69
5
179,
950
5,84
9,20
9
5,
011,
602
[2]
0.85
68
Nov
embe
r-16
4,66
3,34
7
7,
071,
529
(3
12,8
57)
(1
,439
,622
)
(5,2
20,2
25)
1,
132,
748
215,
769
6,11
0,68
9
5,
235,
638
[2]
Dec
embe
r-16
4,66
3,34
7
7,
117,
720
(3
12,8
57)
(1
,441
,602
)
(5,2
26,8
28)
1,
320,
801
251,
588
6,37
2,16
9
5,
459,
674
[2]
13 m
onth
52,5
27,3
93
[3]
Tota
l Reg
ulat
ed13
mon
th A
vera
g e4,
040,
569
[4]
[1] c
olum
n To
tal *
87.
12%
, MP
reg.
allo
cato
r[2
] col
umn
Tota
l * 8
5.68
%, M
P re
g. a
lloca
tor
[3] T
otal
13
mon
ths
- Dec
15
to D
ec 1
6[4
] Tot
al R
egul
ated
div
ided
13
mon
ths
[5] T
he to
tal p
repa
id in
clud
es a
cre
dit o
f $31
2,23
3ow
ed to
MP
from
SW
L&P
.
Volume 5 - RB-16 Docket No. E015/GR-16-664
Page 6 of 6
Docket
Minnesota Power
Calculation of MP Regulated ‐ Other Deferred Debits
FERC Acct #1864‐0093 Worker Compensation Deposit
12‐31‐15 12‐31‐16 Average Bal.
100,000 100,000 100,000
85.7% MP Regulated
Total MP Reg. 85,680
[1] 2015 Labor allocator consistent with Prepaid Pension Asset in Working Capital
2016 Worker Compensation Deposit Average MP Regulated Page 1
Volume 5 - RB-19 Docket No. E015/GR-16-664
Page 1 of 1
Allete, Inc. d/b/a Minnesota Power
Other Deferred Credits
FERC A/C # Description 12/31/2015 Amortization 12/31/2016 Average
25300‐9030 Transmission Delivery Charge Boswell Sale $3,225,236 $416,538 $2,808,698 $3,016,967
Enter average as negative to reduce rate base
Unamortized WPPI
Volume 5 - RB-20 Docket No. E015/GR-16-664
Page 1 of 1
Minnesota PowerAmortization of DC Line Acquisition Cost & PPA Renegotiation Costs UMWI transaction costs
DC Line Acquisiton Costs - in account 11400 Utility Plant Acquisition Adjustment
Estimated Estimated Net Plant Average Approved ProposedOIC @ 12/31/09 Accum Reserve Balance Service Life Depr Rate Depreciation
Acct 3500 86,085 0 86,085 N/A N/A 0Acct 3505 2,315,831 0 2,315,831 N/A N/A 0Acct 3520 84,444 84,444 (0) 50 2.20% 0Acct 3530 63,417,130 21,763,218 41,653,912 42 2.69% 1,705,921Acct 3540 21,195,756 5,393,401 15,802,355 60 1.60% 339,132Acct 3560 16,380,732 12,289,881 4,090,851 53 2.61% 427,537
103,479,978 39,530,944 63,949,034 2,472,590
Composite Rate 2.39%Transaction costs 1,234,304.71 [1]
Annual Amortization 29493/12
Amortization per Month 2,458
Renegotiation Costs - in account 18230 subaccount 3003 Other Regulatory Assets
PPA Renegotiation Costs 1,270,161.74 [1]Amortization Period 17 yrsAnnual Amortization 74,715
/12Amortization per Month 6,226
[1] Includes Mar 2010 adjustment for legal fees not billed/paid until 2010
PPA Acquisition PPA Acquisition12/31/09 Beginning Balance 1,270,161.74 1,234,304.71 12/31/10 Balance 1,195,449.74 1,204,808.71Jan.-Feb. Amortization (12,072) (4,916) Jan. Amortization (6,226) (2,458)Mar. Amortization (6,036) (2,458) Feb. Amortization (6,226) (2,458)Apr. Amortization (6,796) (2,458) Mar. Amortization (6,226) (2,458)May Amortization (6,226) (2,458) Apr. Amortization (6,226) (2,458)Jun. Amortization (6,226) (2,458) May Amortization (6,226) (2,458)Jul. Amortization (6,226) (2,458) Jun. Amortization (6,226) (2,458)Aug. Amortization (6,226) (2,458) Jul. Amortization (6,226) (2,458)Sep. Amortization (6,226) (2,458) Aug. Amortization (6,226) (2,458)Oct. Amortization (6,226) (2,458) Sep. Amortization (6,226) (2,458)Nov. Amortization (6,226) (2,458) Oct. Amortization (6,226) (2,458)Dec. Amortization (6,226) (2,458) Nov. Amortization (6,226) (2,458)12/31/10 Balance 1,195,449.74 1,204,808.71 Dec. Amortization (6,226) (2,458)
12/31/11 Balance 1,120,737.74 1,175,312.71
12/31/11 Balance 1,120,737.74 1,175,312.71 12/31/12 Balance 1,046,025.74 1,145,816.71Jan. Amortization (6,226) (2,458) Jan. Amortization (6,226) (2,458)Feb. Amortization (6,226) (2,458) Feb. Amortization (6,226) (2,458)Mar. Amortization (6,226) (2,458) Mar. Amortization (6,226) (2,458)Apr. Amortization (6,226) (2,458) Apr. Amortization (6,226) (2,458)May Amortization (6,226) (2,458) May Amortization (6,226) (2,458)Jun. Amortization (6,226) (2,458) Jun. Amortization (6,226) (2,458)Jul. Amortization (6,226) (2,458) Jul. Amortization (6,226) (2,458)Aug. Amortization (6,226) (2,458) Aug. Amortization (6,226) (2,458)Sep. Amortization (6,226) (2,458) Sep. Amortization (6,226) (2,458)Oct. Amortization (6,226) (2,458) Oct. Amortization (6,226) (2,458)Nov. Amortization (6,226) (2,458) Nov. Amortization (6,226) (2,458)Dec. Amortization (6,226) (2,458) Dec. Amortization (6,226) (2,458)12/31/12 Balance 1,046,025.74 1,145,816.71 12/31/13 Balance 971,313.74 1,116,320.71
E-015/D-08-422
UMWI Amortization Entries
Volume 5 - RB-21 Docket No. E015/GR-16-664
Page 1 of 2
Minnesota PowerAmortization of DC Line Acquisition Cost & PPA Renegotiation Costs UMWI transaction costs
PPA Acquisition PPA Acquisition12/31/13 Balance 971,313.74 1,116,320.71 12/31/14 Balance 896,601.74 1,086,824.71Jan. Amortization (6,226) (2,458) Jan. Amortization (6,226.00) (2,458)Feb. Amortization (6,226) (2,458) Feb. Amortization (6,226.00) (2,458)Mar. Amortization (6,226) (2,458) Mar. Amortization (6,226.00) (2,458)Apr. Amortization (6,226) (2,458) Apr. Amortization (6,226.00) (2,458)May Amortization (6,226) (2,458) May Amortization (6,226.00) (2,458)Jun. Amortization (6,226) (2,458) Jun. Amortization (6,226.00) (2,458)Jul. Amortization (6,226) (2,458) Jul. Amortization (6,226.00) (2,458)Aug. Amortization (6,226) (2,458) Aug. Amortization (6,226.00) (2,458)Sep. Amortization (6,226) (2,458) Sep. Amortization (6,226.00) (2,458)Oct. Amortization (6,226) (2,458) Oct. Amortization (6,226.00) (2,458)Nov. Amortization (6,226) (2,458) Nov. Amortization (6,226.00) (2,458)Dec. Amortization (6,226) (2,458) Dec. Amortization (6,226.00) (2,458)12/31/14 Balance 896,601.74 1,086,824.71 12/31/15 Balance 821,889.74 1,057,328.71
PPA Acquisition12/31/15 Balance 821,889.74 1,057,328.71Jan. Amortization (6,226) (2,458)Feb. Amortization (6,226) (2,458)Mar. Amortization (6,226) (2,458)Apr. Amortization (6,226) (2,458)May Amortization (6,226) (2,458)Jun. Amortization (6,226) (2,458)Jul. Amortization (6,226) (2,458)Aug. Amortization (6,226) (2,458)Sep. Amortization (6,226) (2,458)Oct. Amortization (6,226) (2,458)Nov. Amortization (6,226) (2,458)Dec. Amortization (6,226) (2,458)12/31/16 Balance 747,177.74 1,027,832.71
FERC A/C 18230.3003 11400Average Balance 784,533.74 1,042,580.71Unamortized total average to Rate Base 1,827,114.45
FERC A/C 407.3 406Annual amortization to I/S 74,712.00 29,496.00
UMWI Amortization Entries
Volume 5 - RB-21 Docket No. E015/GR-16-664
Page 2 of 2
Allete, Inc. d/b/a Minnesota Power
FERC A/C # Description 12/31/2015 6/30/2016 Average
25200 Customer Advances for Construction $1,609,640 $1,786,039 $1,697,840
23500 Customer Deposits $480,131 $131 $240,131
Volume 5 - RB-22 Docket No. E015/GR-16-664
Page 1 of 1
Allete, Inc. d/b/a Minnesota Power
FERC A/C # Description 12/31/2015 6/30/2016 Average
25200 Customer Advances for Construction $1,609,640 $1,786,039 $1,697,840
23500 Customer Deposits $480,131 $131 $240,131
Volume 5 - RB-23 Docket No. E015/GR-16-664
Page 1 of 1
Allete, Inc. d/b/a Minnesota Power
Other Deferred Credits
FERC Acct # Description 12/31/2015 12/31/2016 Average Bal.
25300‐9058 Hibbard Decommis Exp Units 1 & 2 (26,497) (26,497) (26,497)
25300‐9059 Hibbard Decommis Exp Units 3 & 4 (312,725) (312,725) (312,725)
Total (339,222) (339,222) (339,222)
FERC Acct # Description 12/31/2015 12/31/2016 Average Bal.
25300‐9091 Wind Performance Deposit ‐ Oliver (150,000) (150,000) (150,000)
Volume 5 - RB-24 Docket No. E015/GR-16-664
Page 1 of 1
Allete, Inc. d/b/a Minnesota Power
Other Deferred Credits
FERC Acct # Description 12/31/2015 12/31/2016 Average Bal.
25300‐9058 Hibbard Decommis Exp Units 1 & 2 (26,497) (26,497) (26,497)
25300‐9059 Hibbard Decommis Exp Units 3 & 4 (312,725) (312,725) (312,725)
Total (339,222) (339,222) (339,222)
FERC Acct # Description 12/31/2015 12/31/2016 Average Bal.
25300‐9091 Wind Performance Deposit ‐ Oliver (150,000) (150,000) (150,000)
Volume 5 - RB-25 Docket No. E015/GR-16-664
Page 1 of 1
Minnesota Power Cost of Service Study 12/31/2016 Projected
Balance Sheet
281, 282, 283: STEAM HYDRO WIND TRANSMISSION DISTRIBUTION GENERAL Total
190: STEAM HYDRO WIND TRANSMISSION DISTRIBUTION GENERAL Total
Net
Accumulated Deferred Tax
Before Prorata ~ Adjustment
k(~/3) 363,200,395
l 32,228,034
243,245,801 129,830,396 102,665,428 50,291,589
921,461,643
1r(2l9 (127,078,510) . (15,267,059) .
(163,062,745) . (54,4 72,061) • (43,152,477) . (37 ,035,572) •
(440,068,424) .
481,393,219 .
1AJ ~ -- 1 r, --(y oi1 ,,,,-/J.
above balances exclude deferred taxes that are due to offsetting balance sheet accounts (FAS 109 and OCI)
.;t No ,~ ~-{.:;, ~'" tioW l[>,1'r '"~ 1!>11 1<.J- 7t.~ .
\
\\P\Projects\Tax\SHARE\PTF\RATECASE\201 6 Retail Rate Case\CSST 201 6 Retail Rate Case 2016 Projected v2.xlsx pr
Summary
Volume 5 - RB-26 Docket No. E015/GR-16-664
Page 1 of 3
Page 1
Minnesota Power
MPUC Retail Cost of Service Study 2016 Projected
Deferred Income Taxes Balance Sheet Amounts
Cr(Dr)
Accumulated Accelerated Amortization Deferred Tax Pollution Control
(10) Total Accum. Amortization (ale 28 t)
Accumulated Liberalized Depreciation FAS 109 Amounts in Acct 282 Generation Trnnsmission Dlslribution General Planl
(11) Tolal Accum. Lib. Depree.
Accumulated GL Oeprecialion Expense - Book Combined In Above Numbers alc283
afc190
AFDC FAS 109 Amortize Mortgage Registration Conservation Improvement Project Def Non·Oualified Plans (NCA) Deferred Gain/loss ESOP FAS 158 Fuel Clause Adjustment Health Subsidy· Slate Addback Medicare Subsidy Prepaid Bison Easements Prepaid Insurance Prepayment Expense - Bonds Property Taxes OPEB - FAS 106 Rate Case Expense
Subtota l ale 283
75M ESOP • MP Timing Difference Accrued Vacation AMT Carryforward . Federal AMT Carryforward - State ARO Accret ion ARO Reg Asset Amon AFDC FAS 109 Audit Interest Expense Bad Debt Expense Boswell Transmission Agreement Deferred Directors Fees Deferred Executive Plans Deferred Fuel Credits EIP Death Benefit Environmental Reserve EPA NOV FAS 158 Employee Benefits FAS 158 · Monthly Foreign Tax Credit ITC · FAS 109 ITC • Federal ITC-Stale Medical claims (CA) MISO Reserve ND ITC Regulatory Liability New Hire Credit NOL Carryforward - Federal NOL Carryforward • Slate Pension Expense Performance Shares· FAS 123R Postemploymenl Benefits- FAS 112 Postretiremenl Benefits - FAS 106 Production Tax Credi I Property Related Property Tax Accrual R&D Credit . Federal R&D Credit • S tale Restricted S tock Stock Options Tax> Book Deprec1ato0n • FAS 109 Tax Interest Capitalized Unrealized Book Losses
Subtotal ale 190
(13) Total Other Accumulated Deferred Taxes (ale's 283 & 190) (14) Total Accumulated Deferred Tax (10+11+1 2•13)
./ ; .'.~ I ~ .( I'" I .. ,
Balance 12/31/15
A , 2.1
2016 Activity
(87,615,792)
(87,615,792) 1 50,529 50,529
(37,033,918) }. (497,432,227) (110,372, 104)
(91,750,929) (20,507,754)
(757 ,096,932) '.{:
•
(906,506) (16, 170,961) (14,221,330)
1,919,794 (1,006,242)
(30,385,245)
(25,897, 100)
0 1,096,518
(1,126: 122) (59,422)
0 (89,312,147) (4,378,188)
0 (2,065,019)
(503,827) (2,255,569) (1,529,306)
313,206
(337,093)
0 (1.421.112)
0 0 0 0
(2,006,030) 0 0 0 Q
0 826,111
(124,890,865) 1
161 ,791 0 0
275,370 (3,327,074)
0 2,366,912 1,884,417 1,125,034
491,177 229,616 117,143
0 103,425
1.334,280 466,425
18,093,122 0
565,858 0
1,411,786 0 0
66,218 6,546,753
16,468,560 9,1 14,793
513,965 1,1 16,990 5,289,799
4,000 168,501,757
11,179,558 65,082,173
833,337 1,297,113 (325,435)
93,461,949 55,440,100
0 1,607,420
314,063 466,493 86,916
(373,179) 1,617,220
643 671 467,143,429 .
342,252,564 • (502,460.160)
:c.
A"'" 586,965
A · t••I (28,709)
fl:' ,, (172,322)
380,604
(517,125)
(491 ,467)
132,171
76,490
(14.650.037) 3,395,984
(3,735,773) 664,228
(1.054,450) 40,397,955
ft , II• I 628.190
A , 11-1 100.000
l 16,250 .v 266,801
fl ~ If • I (2 10,883)
I\ '" (594,625)
l 197,406 25,387,653
22,060,579 (8,274, 137)
\\P\PrOjec.ls\Ta><\SHARE\PTF'\RATECASE\2016 Retail Rate Case\CSSf 2016 Retail Rate Case 2016 Proleeted KISJt
Balance 12/31116
A • l · I (87,565,263) (87,565,263)
A"k (37.940,424)
4- (513,603, 188)
\
(124,593.431) (89,831,135) (2 1,513,996)
(787,482.177)
f'. '1 (26,234,193) 0
(324,594) (1,126,122)
(59,422) 0
(89,312,147) (6,384,218)
0 (2,065,019)
(503,827) (2.255,569) (1 ,367,515)
313,206 0
1,101,•81 (128,217,939)
0 2,366,912 1,884,417 1, 125,034 1,078,142
229,616 88,434
0 103,425
1,1 61,S58 466,425
18,473,726 0
565,858 0
89J,661 0 0
66,218 6,055,286
16,468,560 9,246,964
513,965 1,116,990 5,366,289
4,000 153,851,720 14,575.542 61,346,400
1,497,565 1,297,113
(1,379,885) 133,859.904 56,068290
0 1,707,420
330,313 733294 86916
(584062)(( 1,022595 '.J,
84i077 ,,,, ,,1 492,531,082
364,313,143 (510,73A 297)
Adjustments for Projected 2016
Version
0
0
l . ' 3,093,645
C. - I (253.598)
2,840,047
c. , I l
(646,867) (200,801)
C-1 835,224
(12,444)
2.827,603
l ' ' 2.827 .603
Adjusted Balance 12/31116
(87,565,263)
(87.565.263) r (37.940.424) r
(513,603,188) (124,593,434)
(89,831, 135) (21 ,513,996)
(787.482.177) r (26.234, 193)
0 2,769,051
(1,126,122) (59,422)
0 (89,312,147) (6,637,816)
0 (2,065,019)
(503,827) (2,255,569) (1,367,515)
313,206 0
1,101481 (125,377,892) 1
0 2,366,912 1,884,417 1,125,034 1,078,142
229,616 88,434
0 103,425
1,161,958 466,425
18,473,726 0
565,858 0
894,661 0 0
66,218 6,055,286
16.468,560 9,246,964
513,965 1,116,990 5,366,289
4,000 153,204,853 'I: 14,374,741 J. 61,346.400
1,497,565 1,297,113
(1,379,885) 134,695, 128 56,068,290 1-
0 1,707,420
330,313 733,294 86,916
(584,062) 1,022,595 '!-
841 077 492,518,638 :;;
367,140,746 (507,906,694)
1.
1·12 PM06/0212016
Average 2016
(87,590,528) 1t(f'1) (87,590,528)
(37,487, 171) (505,517,707)
(117.482,769) (90, 791,032) [21,010,875)
(772,289,554)
(26,065.647) 0
t ,932,785 (1,126,122)
(59,422) 0
(89,312, 147) (5.508,002)
0 (2,065,019)
(503,827) (2.255,569) (1,448,41 1)
313,206 0
963,796 (125, 134,379)
2,366,912 1,884,417 1,125,034
784,660 ??~.616
102,789 0
103,425 1,248,119
466,425 18,283,424
0 565,858
0 1,153,224
0 0
66,218 6,301,020
16,468,560 9,180,879
513,965 1,116,990 5,328,044
4,000 160,853,305 12,777,150 63,214,287
1,165,451 1,297,113 (852,660)
114,078,539 55,754,195
0 1,657,420
322,188 599,894 86,916
(478,621) 1,319,908
742,374 479.831,034
354,696,655 (505, 183,427)
pl bal sheet (wp A)
Volume 5 - RB-26 Docket No. E015/GR-16-664
Page 2 of 3
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Volume 5 - RB-26 Docket No. E015/GR-16-664
Page 3 of 3
1Title Amount Capitalization Capitalization Cost Rate Weighted Cost Weighted Cost
Ratio Ratio Percentage Rates for Gross Rates for Gross(percent) with Limits AFDC Rate AFCD Rates
2016 Actual 54.29% with LimitsAverage short-term debt - 0.00%Short-term interest rate
Long-term debt 1,429,082,327 43.98% 45.71% 4.49% 2.05% 1.97%Preferred stock - 0.00% 0.00% 0.00% 0.00% 0.00%Common equity 1,820,099,666 56.02% 54.29% 2/ 10.38% 1/ 5.64% 5.71%
Total capitalization 3,249,181,993 100.00% 100.00% 14.87% 7.69% 7.69%
2 Gross rate for borrowed funds 2.05%
3 Rate for other funds 5.64%
4 Weighted average rate actually used this year a. Rate for borrowed funds 1.97% b. Rate for other funds 5.71%
1/ Rate shall be the rate granted in the last rate proceedings. If such is not available,the average rate actually used during the preceding three years shall be used.2/ Approved Common Equity Ratio per E015/GR-09-1151.
RATE FOR ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION
Components of formula
ALLETE Inc.d/b/a Minnesota Power
2016 ActualRate for Allowance for Funds Used During Construction
\\users\~sshimmin$\private\2016 Retail Rate Case\Inputs to COS\2016\Rate for AFUDC 2016 Actual
Volume 5 - RB-27 Docket No. E015/GR-16-664
Page 1 of 1
ALL
ETE
, Inc
., d/
b/a
Min
neso
ta P
ower
Cos
t of P
lant
Sum
mar
y 2
015
Act
uals
Ste
amH
ydro
Win
dTr
ansm
issi
onD
istri
butio
nG
ener
alIn
tang
ible
Tota
lD
ecem
ber 3
1, 2
014
1,45
5,62
1,37
2
14
3,79
2,39
9
825,
087,
576
61
4,43
3,62
9
515,
121,
839
17
1,75
4,93
9
52,4
30,4
75
3,
778,
242,
229
Dec
embe
r 31,
201
51,
705,
729,
536
176,
022,
884
83
4,35
7,16
9
699,
285,
150
53
2,86
0,62
9
182,
769,
793
71
,590
,610
4,20
2,61
5,77
2
Ave
rage
Bal
ance
Prio
r to
Con
tra
1,58
0,67
5,45
4
15
9,90
7,64
2
829,
722,
373
65
6,85
9,38
9
523,
991,
234
17
7,26
2,36
6
62,0
10,5
42
3,
990,
429,
000
Ave
rage
FER
C C
ontr
a(2
,066
,194
)
-
-
(1
,915
,149
)
(3
,981
,343
)
A
vera
ge R
etai
l Con
tra
(9,4
23,5
15)
(201
,033
)
(23,
293,
634)
(7
,310
,478
)
(4
0,22
8,65
9)
Ave
rage
Tot
al C
ontr
a(1
1,48
9,70
9)
(201
,033
)
(23,
293,
634)
(9
,225
,627
)
-
-
-
(44,
210,
003)
Ave
rage
Bal
ance
Net
of C
ontr
a1,
569,
185,
745
159,
706,
609
80
6,42
8,73
9
647,
633,
763
52
3,99
1,23
4
177,
262,
366
62
,010
,542
3,94
6,21
8,99
8
Ave
rage
Bal
ance
Subf
unct
ions
P
rodu
ctio
n D
eman
d1,
588,
820,
215
151,
542,
433
82
9,72
2,37
3
58,9
18,5
95
3/
1,37
8,49
2
4/
Pro
duct
ion
Ene
rgy
8,36
5,20
9
2/
Tran
smis
sion
(69
kV a
nd a
bove
)59
7,94
0,79
5
Dis
tribu
tion
Bul
k D
eliv
ery
(23,
34,
46
kV)
88,8
79,6
55
5/
Spe
cific
Ass
ignm
ent
Ret
ail J
uris
dict
ion
- Cre
dit
(7,6
63,0
64)
1/FE
RC
Jur
isdi
ctio
n - C
redi
t(4
81,6
97)
1/
Ret
ail C
ontra
(9,4
23,5
15)
(201
,033
)
(23,
293,
634)
(7
,310
,478
)
FE
RC
Con
tra(2
,066
,194
)
(1
,915
,149
)
FE
RC
Jur
isdi
ctio
n - D
ist S
ubst
atio
ns1,
113,
838
6/FE
RC
Jur
isdi
ctio
n - D
ist B
ulk
Del
iver
y76
3,23
8
6/D
100
Dis
t - S
ubst
atio
ns N
on B
ulk
Del
43,7
42,3
09
D
300
Dis
t - O
verh
ead
Line
s13
1,08
3,60
3
D40
0 D
ist -
Und
ergr
ound
Lin
es98
,696
,790
D50
0 D
ist -
Lin
e Tr
ansf
orm
ers
84,8
32,3
86
D
600
Dis
t - S
ervi
ces
18,4
28,1
04
D
650
Dis
t - M
eter
s49
,827
,127
D67
5 D
ist -
Lea
sed
Pro
p C
ust S
erv
2,00
9,01
1
D
700
Dis
t - S
treet
Lig
htin
g3,
236,
681
Tota
l1,
569,
185,
745
159,
706,
609
80
6,42
8,73
9
647,
633,
763
52
3,99
1,23
4
177,
262,
366
62
,010
,542
3,94
6,21
8,99
8
1/ C
redi
t am
ount
s su
bfun
ctio
naliz
ed to
juris
dict
ion
unde
r ste
am p
rodu
ctio
n re
late
d to
dis
cont
inue
d A
FUD
C o
n 50
% o
f tes
t yea
r am
ount
allo
wed
in ra
te b
ase
for B
osw
ell U
nit 4
(Doc
ket N
o. E
015/
GR
-78-
514)
.2/
Res
ervo
irs a
re s
ubfu
nctio
naliz
ed a
s pr
oduc
tion
ener
gy.
3/ S
tep-
up tr
ansf
orm
ers
at g
ener
atin
g st
atio
ns b
ooke
d in
tran
smis
sion
pla
nt a
re s
ubfu
ctio
naliz
ed a
s pr
oduc
tion
dem
and.
4/ S
tep-
up tr
ansf
orm
ers
at g
ener
atin
g st
atio
ns b
ooke
d in
dis
tribu
tion
plan
t are
sub
fuct
iona
lized
as
prod
uctio
n de
man
d.5/
Dis
tribu
tion
Bul
k D
eliv
ery
are
23, 3
4 an
d 46
kV
faci
litie
s th
at s
erve
FE
RC
and
reta
il ju
risdi
ctio
nal c
usto
mer
s.6/
Spe
cific
Dis
tribu
tion
14 k
V fa
cilit
ies
and
23, 3
4, a
nd 4
6 kV
taps
that
ser
ve F
ER
C ju
risdi
ctio
nal c
usto
mer
s.7/
Sub
func
tiona
lized
on
labo
r rat
ios
in C
CO
SS
.
CO
ST
OF
RE
GU
LATE
D P
LAN
T (E
xclu
des
Non
-Reg
ulat
ed a
nd H
eld
for F
utur
e U
se)
Pro
duct
ion
2015
Cos
t of P
lant
for R
ate
Cas
e as
of 6
-1-1
6 Fi
nal /
Sum
mar
y
Volume 5 - RB-28 Docket No. E015/GR-16-664
Page 1 of 12
December 20142015 Net
Additions2015 ARO Additions December 2015 Average
A100 Generation Demand 1,455,621,372 240,666,599 9,441,566 1,705,729,536 1,580,675,454 Steam Generation Total 1,455,621,372 240,666,599 9,441,566 1,705,729,536 1,580,675,454
B100 Hydro Generation Demand 135,472,913 32,139,041 - 167,611,954 151,542,433 B200 Hydro Generation Energy 8,319,486 91,445 - 8,410,931 8,365,209 Hydro Generation Total 143,792,399 32,230,486 - 176,022,884 159,907,642
C100 Transmission 367,493,281 119,383,114 - 486,876,395 427,184,838 C150 Trans-HighVolt DC 185,929,009 (35,296,727) - 150,632,282 168,280,646 C150 Transm- High Voltage Direct Curren 2,475,311 - - 2,475,311 2,475,311 C200 Transm - Generation 58,536,028 765,134 - 59,301,162 58,918,595 Transmission Total 614,433,629 84,851,520 - 699,285,150 656,859,389
D100 Dist - Substations Non Bulk De 44,076,276 1,559,741 - 45,636,018 44,856,147 D123 Dist - Subs 23kv Bulk Delivery 3,738,009 - - 3,738,009 3,738,009 D134 Dist - Subs 34kv Bulk Delivery 21,359,478 (43,904) - 21,315,574 21,337,526 D146 Dist - Subs 46kv Bulk Delivery 7,063,382 - - 7,063,382 7,063,382 D200 Dist - Generation 1,378,492 - - 1,378,492 1,378,492 D223 Dist - Bulk Delivery Lines 23k - - - - - D234 Dist - Bulk Delivery Lines 34k - - - - - D246 Dist - Bulk Delivery Lines 46k 11,982,576 1,058,431 - 13,041,007 12,511,791 D300 Dist - Overhead Lines 172,531,688 7,088,200 - 179,619,889 176,075,789 D400 Dist - Underground Lines 95,544,679 6,304,222 - 101,848,901 98,696,790 D500 Dist - Line Transformers 84,655,257 354,259 - 85,009,515 84,832,386 D600 Dist - Services 18,360,042 136,123 - 18,496,165 18,428,104 D650 Dist - Meters 49,314,386 1,025,482 - 50,339,868 49,827,127 D675 Dist - Leased Prop Cust Serv 1,983,901 50,221 - 2,034,122 2,009,011 D700 Dist - Street Lighting 3,133,674 206,015 - 3,339,688 3,236,681 Distribution Total 515,121,839 17,738,791 - 532,860,629 523,991,234
E100 Gen Plt - Transportation Eq 3,249,595 (1,534) - 3,248,062 3,248,828 E200 Gen Plt - Communications 11,426,970 1,569,829 - 12,996,798 12,211,884 E300 Gen Plt - Other 34,442,409 4,297,281 - 38,739,689 36,591,049 E400 Gen Plant Generation 9,245,506 1,052,007 - 10,297,514 9,771,510 E500 Gen Plant Transmission 50,302,182 2,290,923 - 52,593,105 51,447,643 E600 Gen Plant Distribution 63,088,278 1,806,347 - 64,894,625 63,991,452 General Plant Total 171,754,939 11,014,854 - 182,769,793 177,262,366
F100 Intangible Plant 28,432,036 18,632,283 - 47,064,319 37,748,178 F200 Intang Plant Generation 7,931,889 - - 7,931,889 7,931,889 F300 Intang Plant Transmission 9,859,629 527,852 - 10,387,481 10,123,555 F400 Intang Plant Distribution 6,206,920 - - 6,206,920 6,206,920 Intangible Plant Total 52,430,475 19,160,135 - 71,590,610 62,010,542
H100 Wind Generation 825,087,576 6,298,270 2,971,322 834,357,169 829,722,373
Total 3,778,242,229 411,960,654 12,412,888 4,202,615,772 3,990,429,000
GL Balance 3,778,242,229 4,202,615,771 3,990,429,000 Total Retail & FERC Contra Adjustment (29,534,342.61) (58,885,662.77) (44,210,002.69)
ALLETE, Inc., d/b/a Minnesota PowerCost of Plant by Function Code
2015 Actuals
Cost of Regulated Plant by Function Code
2015 Cost of Plant for Rate Case as of 6-1-16 Final / Function Code
Volume 5 - RB-28 Docket No. E015/GR-16-664
Page 2 of 12
ALL
ETE
, Inc
., d/
b/a
Min
neso
ta P
ower
Cos
t of P
lant
Pla
nt S
ubfu
nctio
n D
etai
l20
15 A
ctua
lsB
alan
ce20
15B
alan
ceAv
erag
eFu
nctio
nFa
cilit
y 1
2/31
/14
Net
Add
itons
12/3
1/20
15B
alan
ce
B20
0H
ydro
Gen
erat
ion
Ene
rgy
BIR
CH
LA
KE
RE
SE
RV
OIR
- P
RO
JEC
T 46
9 : 0
250
3,47
7,83
8
(1
13,7
59)
3,
364,
079
3,42
0,95
8
B
OU
LDE
R L
AK
E R
ES
ER
VO
IR -
PR
OJE
CT
2360
: 02
5556
9,97
0
36,1
23
60
6,09
3
588,
031
FI
SH
LA
KE
RE
SE
RV
OIR
- P
RO
JEC
T 23
60 :
0260
1,00
8,28
6
-
1,00
8,28
6
1,
008,
286
ISLA
ND
LA
KE
RE
SE
RV
OIR
- P
RO
JEC
T 23
60 :
0265
1,77
8,62
0
26
,677
1,80
5,29
7
1,
791,
959
RIC
E L
AK
E R
ES
ER
VO
IR -
PR
OJE
CT
2360
: 02
7093
,004
145,
851
23
8,85
5
165,
929
W
HIT
E IR
ON
LA
KE
RE
SE
RV
OIR
- P
RO
JEC
T 46
9 : 0
242
29,2
84
-
29,2
84
29
,284
WH
ITE
FAC
E R
ES
ER
VO
IR -
PR
OJE
CT
2360
: 02
751,
362,
484
(3,4
47)
1,35
9,03
7
1,
360,
761
Tota
l8,
319,
486
91,4
45
8,41
0,93
1
8,
365,
209
C20
0Tr
ansm
issi
on -
Gen
erat
ion
230
KV
BIS
ON
-SQ
UA
RE
BU
TTE
LIN
E #
84 :
3581
10,8
91,5
46
-
10,8
91,5
46
10
,891
,546
BIS
ON
WIN
D C
OLL
EC
TOR
230
/34.
5 K
V #
2 S
UB
: 30
75-
4,78
3,49
4
4,
783,
494
2,39
1,74
7
B
ISO
N W
IND
CO
LLE
CTO
R 2
30/3
4.5
KV
#3
SU
B :
3076
-
5,
331,
880
5,33
1,88
0
2,
665,
940
BIS
ON
WIN
D C
OLL
EC
TOR
230
/34.
5 K
V S
UB
: 30
0915
,408
,538
(5,3
59,2
22)
10,0
49,3
16
12
,728
,927
Bis
on W
ind
Gen
erat
ion
1A: 0
195
1,12
4,06
0
(3
3,13
4)
1,
090,
926
1,10
7,49
3
B
ISO
N W
IND
GE
NE
RA
TIO
N 2
: 01
9664
6,21
6
-
64
6,21
6
646,
216
B
ISO
N W
IND
GE
NE
RA
TIO
N 3
: 01
985,
086,
472
(5,0
86,4
72)
-
2,
543,
236
Bis
on W
ind
Gen
erat
ion
3: 0
197
(18,
277)
18,2
77
-
(9,1
39)
BLA
NC
HA
RD
HE
7/1
15K
V S
UB
- P
RO
J 34
6 : 3
008
399,
457
-
399,
457
39
9,45
7
BO
SW
ELL
EN
ER
GY
CE
NTE
R 2
3/11
5 K
V S
UB
STA
TIO
N :
3010
1,12
9,86
4
1,
563,
141
2,69
3,00
5
1,
911,
434
BO
SW
ELL
EN
ER
GY
CE
NTE
R 2
30K
V S
UB
STA
TIO
N :
3012
5,73
1,44
2
-
5,73
1,44
2
5,
731,
442
FON
D D
U L
AC
HE
7/1
15K
V S
UB
STA
TIO
N -
PR
OJ
2360
: 30
1535
2,47
7
-
35
2,47
7
352,
477
H
IBB
AR
D S
E 1
15K
V S
UB
STA
TIO
N :
3017
224,
419
-
224,
419
22
4,41
9
LAS
KIN
EN
ER
GY
CE
NTE
R 1
4/46
/115
/138
KV
SU
BS
TATI
ON
: 30
0295
3,87
1
-
95
3,87
1
953,
871
M
INN
TAC
115
KV
SW
ITC
HYA
RD
NO
. 2 :
3050
68
-
68
68
MIN
NTA
C 2
30/1
15K
V S
UB
STA
TIO
N :
3045
1,55
3,95
9
-
1,55
3,95
9
1,
553,
959
TAC
RID
GE
CO
LLE
CTI
ON
GR
ID: 0
191
1,60
9,25
5
-
1,60
9,25
5
1,
609,
255
TAC
ON
ITE
HA
RB
OR
138
/115
KV
SU
BS
TATI
ON
: 30
551,
937,
090
-
1,
937,
090
1,93
7,09
0
TH
OM
SO
N H
E 6
/115
/46K
V S
UB
STA
TIO
N -
PR
OJ
2360
: 30
315,
286,
851
(482
,064
)
4,80
4,78
7
5,
045,
819
Tri-C
ount
y 23
0/34
.5kV
Sub
stat
ion:
302
16,
218,
722
29,2
33
6,
247,
955
6,23
3,33
8
To
tal
58,5
36,0
28
765,
134
59
,301
,162
58
,918
,595
-
D12
3D
ist -
Sub
s 23
kv B
ulk
Del
iver
yD
IAM
ON
D L
AK
E 1
15/2
3KV
SU
BS
TATI
ON
: 42
271,
026,
282
-
1,
026,
282
1,02
6,28
2
G
RA
ND
RA
PID
S 1
15/2
3KV
SU
BS
TATI
ON
: 42
2672
,073
-
72
,073
72,0
73
LI
ND
-GR
EE
NW
AY
115/
23K
V S
UB
:425
01,
192,
358
-
1,
192,
358
1,19
2,35
8
M
AH
TOW
A V
ILLA
GE
46/
23K
V S
UB
STA
TIO
N :
4367
50,9
93
-
50,9
93
50
,993
NA
SH
WA
UK
115
/23K
V S
UB
STA
TIO
N :
4239
1,24
4,27
3
-
1,24
4,27
3
1,
244,
273
RU
BB
ER
RE
SE
AR
CH
115
/23K
V S
UB
STA
TIO
N :
4278
152,
030
-
152,
030
15
2,03
0
Tota
l3,
738,
009
-
3,73
8,00
9
3,
738,
009
D13
4D
ist -
Sub
s 34
kv B
ulk
Del
iver
yA
KE
LEY
115/
34 K
V S
UB
STA
TIO
N :
4494
1,80
5,86
1
-
1,80
5,86
1
1,
805,
861
BA
DO
UR
A 1
15/3
4KV
SU
BS
TATI
ON
: 44
141,
068,
304
-
1,
068,
304
1,06
8,30
4
B
AXT
ER
115
/34K
V S
UB
STA
TIO
N :
4475
436,
206
-
436,
206
43
6,20
6
BR
AIN
ER
D 1
15/3
4KV
SU
BS
TATI
ON
: 44
1744
0,50
9
-
44
0,50
9
440,
509
D
OG
LA
KE
115
/34K
V S
UB
STA
TIO
N :
4467
456,
958
(1
1,01
9)
44
5,93
9
451,
449
E
AG
LE V
ALL
EY
115/
34 k
V S
UB
STA
TIO
N :
4493
2,06
5,10
3
-
2,06
5,10
3
2,
065,
103
LITT
LE F
ALL
S 1
15/3
4KV
SU
BS
TATI
ON
: 44
3770
1,31
4
-
70
1,31
4
701,
314
LI
TTLE
FA
LLS
HE
34K
V S
UB
STA
TIO
N -
PR
OJ
2532
: 30
3712
2,07
7
-
12
2,07
7
122,
077
LO
NG
PR
AIR
IE 1
15/3
4KV
SU
BS
TATI
ON
: 44
4263
5,55
5
-
63
5,55
5
635,
555
M
ATU
RI 1
15/3
4KV
SU
BS
TATI
ON
: 42
881,
123,
921
-
1,
123,
921
1,12
3,92
1
P
EP
IN L
AK
E 1
15/3
4KV
SU
BS
TATI
ON
: 44
553,
030,
168
-
3,
030,
168
3,03
0,16
8
P
EQ
UO
T LA
KE
S 1
15/3
4KV
SU
BS
TATI
ON
: 44
5079
8,22
2
(32,
885)
765,
337
78
1,78
0
PIN
E R
IVE
R 1
15/3
4.5K
V S
UB
STA
TIO
N: 3
069
2,64
4,79
9
-
2,64
4,79
9
2,
644,
799
PLA
TTE
RIV
ER
115
/34k
V S
UB
STA
TIO
N: 4
495
1,70
7,78
2
-
1,70
7,78
2
1,
707,
782
RIV
ER
TON
115
/34K
V S
UB
STA
TIO
N :
4457
1,89
3,97
2
-
1,89
3,97
2
1,
893,
972
2015
Cos
t of P
lant
for R
ate
Cas
e as
of 6
-1-1
6 Fi
nal /
Sub
Fun
ctio
n D
etai
l3
- 11
Volume 5 - RB-28 Docket No. E015/GR-16-664
Page 3 of 12
ALL
ETE
, Inc
., d/
b/a
Min
neso
ta P
ower
Cos
t of P
lant
Pla
nt S
ubfu
nctio
n D
etai
l20
15 A
ctua
lsB
alan
ce20
15B
alan
ceAv
erag
eFu
nctio
nFa
cilit
y 1
2/31
/14
Net
Add
itons
12/3
1/20
15B
alan
ceS
YLV
AN
HE
34K
V S
UB
STA
TIO
N -
PR
OJ
2454
: 30
2615
9,65
7
-
15
9,65
7
159,
657
TA
FT 1
15/3
4KV
SU
B:4
252
1,10
3,95
1
-
1,10
3,95
1
1,
103,
951
VE
RN
DA
LE 1
15/3
4KV
SU
BS
TATI
ON
: 44
641,
165,
118
-
1,
165,
118
1,16
5,11
8
To
tal
21,3
59,4
78
(43,
904)
21
,315
,574
21
,337
,526
D14
6D
ist -
Sub
s 46
kv B
ulk
Del
iver
yB
AB
BIT
T 11
5/46
KV
SU
BS
TATI
ON
: 30
042,
242,
003
-
2,
242,
003
2,24
2,00
3
D
UN
KA
RIV
ER
-CLI
FF'S
ER
IE 4
6KV
SU
B:4
330
45,0
70
-
45,0
70
45
,070
ELY
SU
BS
TATI
ON
B :
3035
341,
144
-
341,
144
34
1,14
4
LAS
KIN
EN
ER
GY
PA
RK
SU
BS
TATI
ON
: 428
547
6,66
2
-
47
6,66
2
476,
662
TO
WE
R 1
15/4
6KV
SU
BS
TATI
ON
: 42
433,
338,
138
-
3,
338,
138
3,33
8,13
8
W
INTO
N H
E 4
6KV
SU
BS
TATI
ON
- P
RO
J 46
9 : 3
034
620,
364
-
620,
364
62
0,36
4
Tota
l7,
063,
382
-
7,06
3,38
2
7,
063,
382
D20
0D
ist -
Gen
erat
ion
KN
IFE
FA
LLS
HE
2/1
4KV
SU
B -
NO
N P
RO
JEC
T : 4
335
62,9
76
-
62,9
76
62
,976
LAS
KIN
EN
ER
GY
CE
NTE
R 1
4/46
/115
/138
KV
SU
BS
TATI
ON
: 30
0267
,191
-
67
,191
67,1
91
LI
TTLE
FA
LLS
HE
34K
V S
UB
STA
TIO
N -
PR
OJ
2532
: 30
3762
,711
-
62
,711
62,7
11
LI
TTLE
FA
LLS
HE
STA
TIO
N -
PR
OJE
CT
2532
: 02
3034
1,75
2
-
34
1,75
2
341,
752
P
ILLA
GE
R H
E 2
/34K
V S
UB
STA
TIO
N -
NO
N P
RO
JEC
T : 4
452
201,
170
-
201,
170
20
1,17
0
PR
AIR
IE R
IVE
R H
E S
TATI
ON
2/2
3KV
SU
B -
NO
N P
RO
J : 4
270
60,4
96
-
60,4
96
60
,496
SC
AN
LON
HE
2/1
4KV
-2/2
3KV
SU
B -
NO
N P
RO
JEC
T : 4
346
86,3
33
-
86,3
33
86
,333
SYL
VA
N H
E 3
4KV
SU
BS
TATI
ON
- P
RO
J 24
54 :
3026
142,
702
-
142,
702
14
2,70
2
WIN
TON
HE
46K
V S
UB
STA
TIO
N -
PR
OJ
469
: 303
435
3,16
1
-
35
3,16
1
353,
161
To
tal
1,37
8,49
2
-
1,
378,
492
1,37
8,49
2
D24
6D
ist -
Bul
k D
eliv
ery
Line
s 46
k46
KV
MA
HTO
WA
-SA
ND
STO
NE
LIN
E #
59 :
3159
2,21
4,34
7
97
,015
2,31
1,36
1
2,
262,
854
46K
V S
AN
DS
TON
E-H
INC
KLE
Y LI
NE
#45
0 : 3
181
520,
080
70
,604
590,
684
55
5,38
2
46K
V T
HO
MS
ON
-SA
ND
STO
NE
LIN
E #
23 :
3123
1,43
7,67
3
64
5,02
6
2,08
2,69
8
1,
760,
185
46K
V V
IRG
I NIA
-LA
SK
IN L
INE
#30
: 31
302,
644,
401
91,7
14
2,
736,
115
2,69
0,25
8
46
KV
VIR
GIN
IA-T
OW
ER
LIN
E #
199
: 317
214
6,82
8
154,
074
30
0,90
2
223,
865
46
KV
WIN
TON
-BA
BB
ITT
LIN
E #
31 :
3131
1,57
4,96
0
-
1,57
4,96
0
1,
574,
960
46K
V W
INTO
N-E
LY L
INE
#33
: 31
3334
9,89
2
-
34
9,89
2
349,
892
46
KV
WIN
TON
-TO
WE
R L
INE
#19
7 : 3
170
(2,0
27)
-
(2
,027
)
(2
,027
)
46
KV
WIN
TON
-VIR
GIN
IA L
INE
#32
: 31
323,
096,
422
-
3,
096,
422
3,09
6,42
2
To
tal
11,9
82,5
76
1,05
8,43
1
13
,041
,007
12
,511
,791
-
TO
TAL
Tota
l11
2,37
7,45
1
1,87
1,10
5
11
4,24
8,55
6
11
3,31
3,00
3
Bul
k D
eliv
ery
(23k
v, 3
4kv,
46k
v)D
ist -
Sub
stat
ions
23k
v D
ist B
ulk
Del
iver
y (D
123)
3,73
8,00
9
-
3,73
8,00
9
3,
738,
009
Dis
t - S
ubst
atio
ns 3
4kv
Dis
t Bul
k D
eliv
ery
(D13
4)21
,359
,478
(43,
904)
21,3
15,5
74
21
,337
,526
Dis
t - S
ubst
atio
ns 4
6kv
Dis
t Bul
k D
eliv
ery
(D14
6)7,
063,
382
-
7,
063,
382
7,06
3,38
2
D
ist -
Bul
k D
eliv
ery
Line
s 46
kv (
D24
6)11
,982
,576
1,05
8,43
1
13
,041
,007
12,5
11,7
91
D
ist -
Bul
k D
eliv
ery
Line
s 23
kv a
nd 3
4 kv
1/
44,1
85,8
55
-
44,1
85,8
55
44
,185
,855
Exc
lude
Spe
cific
Ass
ignm
ent 2
3kV
am
d 34
kv
lines
43,0
92
43
,092
43,0
92
To
tal
88,3
72,3
92
1,
014,
527
89,3
86,9
19
88
,879
,655
1/ 2
012
Dis
tribu
tion
Pla
nt S
tudy
iden
tifie
d 44
,185
,855
of e
quip
men
t: A
ccou
nt 3
64 P
oles
, Tow
ers
and
Fixt
ures
15,
487,
542;
Acc
ount
365
Ove
rhea
d C
ondu
ctor
s an
d D
evic
es 2
0,53
5,16
0;
Acc
ount
367
Und
ergr
ound
Con
duct
ors
and
Dev
ices
6,7
95,8
37; A
ccou
nt 3
68 L
ine
Tran
sfor
mer
s 1,
367,
316.
2015
Cos
t of P
lant
for R
ate
Cas
e as
of 6
-1-1
6 Fi
nal /
Sub
Fun
ctio
n D
etai
l4
- 11
Volume 5 - RB-28 Docket No. E015/GR-16-664
Page 4 of 12
AFUDC Contra - Retail AFUDC Contra - FERC
December 2014 -7,980,042 -533,519BEC 4 Retirements 633,955 103,644December 2015 -7,346,087 -429,875Average Balance -7,663,064 -481,697
Note:
ALLETE, Inc. d/b/a Minnesota Power
2015 ActualsContra AFUDC from 1978 Rate Case
1/ Credit amounts subfunctionalized to jurisdiction under steam production related to discontinued AFUDC on 50% of test year amount allowed in rate base for Boswell Unit 4 (Docket No. E015/GR-78-514).
\\users\~sshimmin$\private\2016 Retail Rate Case\Inputs to COS\2015\2015 Cost of Plant for Rate Case as of 6-1-16 Final
Volume 5 - RB-28 Docket No. E015/GR-16-664
Page 5 of 12
ALL
ETE
, Inc
., d/
b/a
Min
neso
ta P
ower
Pow
er P
lant
and
FE
RC
For
m 1
Cos
t of P
lant
2015
Act
uals
FE
RC
For
m 1
P
ages
204
& 2
05
Non
-Reg
ulat
ed
Reg
ulat
ed P
lant
FE
RC
For
m 1
P
ages
204
& 2
05
Non
-Reg
ulat
ed
Reg
ulat
ed P
lant
FE
RC
For
m 1
P
ages
206
& 2
07
Non
-Reg
ulat
ed
Reg
ulat
ed
Pla
nt
FE
RC
For
m 1
P
ages
206
&
207
N
on-R
egul
ated
R
egul
ated
P
lant
D
ecem
ber
2014
1,48
2,53
0,57
2
26
,909
,200
1,45
5,62
1,37
2
14
5,23
2,69
2
1,44
0,29
3
14
3,79
2,39
9
825,
087,
576
-
82
5,08
7,57
6
614,
477,
559
43
,929
614,
433,
629
20
15 N
et A
dditi
ons
250,
679,
756
57
1,59
2
250,
108,
164
33
,172
,596
942,
111
32
,230
,486
9,26
9,59
2
-
9,
269,
592
84,8
51,5
20
-
84,8
51,5
20
D
ecem
ber
2015
1,73
3,21
0,32
8
27
,480
,792
1,70
5,72
9,53
6
17
8,40
5,28
8
2,38
2,40
3
17
6,02
2,88
4
834,
357,
169
-
83
4,35
7,16
9
699,
329,
079
43
,929
699,
285,
150
Ave
rage
:1,
607,
870,
450
27,1
94,9
96
1,
580,
675,
454
161,
818,
990
1,
911,
348
159,
907,
642
82
9,72
2,37
3
-
829,
722,
373
65
6,90
3,31
9
43,9
29
65
6,85
9,38
9
FE
RC
For
m 1
P
ages
206
& 2
07
Non
-Reg
ulat
ed
Reg
ulat
ed P
lant
FE
RC
For
m 1
P
ages
206
& 2
07
Non
-Reg
ulat
ed
Reg
ulat
ed P
lant
FE
RC
For
m 1
P
ages
204
& 2
05
Non
-Reg
ulat
ed
Reg
ulat
ed P
lant
FE
RC
For
m 1
P
ages
206
& 2
07
Non
-Reg
ulat
ed
Reg
ulat
ed
Pla
nt
Dec
embe
r 20
1451
5,13
3,30
1
11,4
62
51
5,12
1,83
9
179,
609,
909
7,
854,
970
171,
754,
939
53
,191
,111
760,
637
52
,430
,475
3,81
5,26
2,72
0
37,0
20,4
91
3,
778,
242,
229
2015
Net
Add
ition
s17
,738
,791
-
17,7
38,7
91
10
,955
,443
(59,
410)
11
,014
,854
19,1
60,1
35
-
19
,160
,135
425,
827,
835
1,
454,
292
42
4,37
3,54
2
Dec
embe
r 20
1553
2,87
2,09
2
11,4
62
53
2,86
0,62
9
190,
565,
353
7,
795,
560
182,
769,
793
72
,351
,247
760,
637
71
,590
,610
4,24
1,09
0,55
5
38,4
74,7
83
4,
202,
615,
772
Ave
rage
:52
4,00
2,69
6
11,4
62
52
3,99
1,23
4
185,
087,
631
7,
825,
265
177,
262,
366
62
,771
,179
760,
637
62
,010
,542
4,02
8,17
6,63
7
37,7
47,6
37
3,
990,
429,
000
GL
Bal
ance
:N
on-R
egR
eg.
Tota
l20
1439
,875
,979
3,77
8,24
2,22
9
3,81
8,11
8,20
8
20
1541
,330
,272
4,20
2,61
5,77
1
4,24
3,94
6,04
3
Ti
es to
FE
RC
Pg
207
Dis
tribu
tion
Pro
duct
ion
Ste
am
Tota
lG
ener
alIn
tang
ible
Tran
smis
sion
Pro
duct
ion
Hyd
roP
rodu
ctio
n W
ind
2015
Cos
t of P
lant
for R
ate
Cas
e as
of 6
-1-1
6 Fi
nal /
PP
Volume 5 - RB-28 Docket No. E015/GR-16-664
Page 6 of 12
ALL
ETE
, Inc
., d/
b/a
Min
neso
ta P
ower
Cos
t of P
lant
(Lan
d)20
15 A
ctua
ls
FER
C F
orm
1
Pag
es
20
4 &
20
5N
on-R
egul
ated
Reg
ulat
ed P
lant
FER
C F
orm
1
Pag
es
20
4 &
20
5N
on-R
egul
ated
Reg
ulat
ed P
lant
FER
C F
orm
1
Pag
es
20
4 &
20
5N
on-R
egul
ated
Reg
ulat
ed P
lant
FER
C F
orm
1
Pag
es
20
6 &
20
7N
on-R
egul
ated
Reg
ulat
ed P
lant
Dec
embe
r 20
148,
359,
693
57,0
44
8,
302,
649
3,70
5,45
4
33
7,01
6
3,
368,
438
839,
853
-
83
9,85
3
14
,380
,321
29,0
65
14
,351
,255
Net
Add
ition
s20
15-
-
-
-
-
-
64
1,99
5
-
641,
995
(31,
865)
-
(3
1,86
5)
D
ecem
ber
2015
8,35
9,69
3
57
,044
8,30
2,64
9
3,
705,
454
337,
016
3,36
8,43
8
1,
481,
848
-
1,
481,
848
14,3
48,4
56
29
,065
14,3
19,3
90
Ave
rage
:8,
359,
693
57,0
44
8,
302,
649
3,70
5,45
4
33
7,01
6
3,
368,
438
1,16
0,85
0
-
1,16
0,85
0
14
,364
,388
29,0
65
14
,335
,323
FER
C F
orm
1
Pag
es
20
6 &
20
7N
on-R
egul
ated
Reg
ulat
ed P
lant
FER
C F
orm
1
Pag
es
20
6 &
20
7N
on-R
egul
ated
Reg
ulat
ed P
lant
FER
C F
orm
1
Pag
es 2
04 &
205
Non
-Reg
ulat
edR
egul
ated
Pla
nt
FER
C F
orm
1
Pag
es
20
6 &
20
7N
on-R
egul
ated
Reg
ulat
ed P
lant
Dec
embe
r 20
142,
587,
601
714
2,58
6,88
7
2,
937,
066
960,
768
1,97
6,29
8
-
-
-
32,8
09,9
88
1,
384,
607
31,4
25,3
80
N
et A
dditi
ons
2015
145,
497
-
14
5,49
7
-
-
-
-
-
-
75
5,62
7
-
755,
627
Dec
embe
r 20
152,
733,
098
714
2,73
2,38
3
2,
937,
066
960,
768
1,97
6,29
8
-
-
-
33,5
65,6
14
1,
384,
607
32,1
81,0
07
Ave
rage
:2,
660,
349
714
2,65
9,63
5
2,
937,
066
960,
768
1,97
6,29
8
-
-
-
33,1
87,8
01
1,
384,
607
31,8
03,1
94
Tota
lD
istri
butio
nG
ener
alIn
tang
ible
Pro
duct
ion
Ste
amP
rodu
ctio
n H
ydro
Tran
smis
sion
Pro
duct
ion
Win
d
2015
Cos
t of P
lant
for R
ate
Cas
e as
of 6
-1-1
6 Fi
nal /
Lan
d
Volume 5 - RB-28 Docket No. E015/GR-16-664
Page 7 of 12
ALLETE, Inc., d/b/a/ Minnesota PowerDistribution Plant COSS Function Summary
Calendar 2015
Specfic D3002015 Production Dist Bulk Assignment OH
Average Demand Del FERC Lines Others CheckD100 Dist - Substations 44,856,147 1,113,838 43,742,309 - D123 Dist - Subs 23kv Bulk Delivery 3,738,009 3,738,009 - D134 Dist - Subs 34kv Bulk Delivery 21,337,526 21,337,526 - D146 Dist - Subs 46kv Bulk Delivery 7,063,382 7,063,382 - D200 Dist - Generation 1,378,492 1,378,492 - D246 Dist - Bulk Delivery Lines 46k 12,511,791 12,511,791 - D300 Dist - Overhead Lines 176,075,789 44,228,947 763,238 131,083,603 - D400 Dist - Underground Lines 98,696,790 98,696,790 - D500 Dist - Line Transformers 84,832,386 84,832,386 - D600 Dist - Services 18,428,104 18,428,104 - D650 Dist - Meters 49,827,127 49,827,127 - D675 Dist - Leased Prop Cust Serv 2,009,011 2,009,011 - D700 Dist - Street Lighting 3,236,681 3,236,681 - Distribution Total 523,991,234 1,378,492 88,879,655 1,877,077 131,083,603 300,772,407 -
Check 523,991,234-
2015 Cost of Plant for Rate Case as of 6-1-16 Final / COSS Function
Volume 5 - RB-28 Docket No. E015/GR-16-664
Page 8 of 12
Min
neso
ta P
ower
Spe
cific
Ass
ignm
ent D
ata
2015
Spe
cific
Ass
ignm
ent t
oW
hole
sale
Cus
tom
er G
roup
sA
mou
ntM
unic
ipal
sS
tapl
es /
Gre
at R
iver
Line
Pla
ntA
ssig
ned
Wad
ena
Ene
rgy
Spe
cific
No.
Des
crip
tion
12/3
1/20
15G
roup
AG
roup
CG
roup
ER
etai
lB
asis
of A
ssig
nmen
t
1
D
istri
butio
n P
lant
2
34 k
v Ta
ps3
# 50
3 C
ity o
f Sta
ples
15,0
44
15,0
44
Eng
inee
ring
anal
ysis
- di
rect
.4
# 52
1 B
lanc
hard
- R
etai
l61
,914
61
,914
E
ngin
eerin
g an
alys
is -
dire
ct.
5
#
522
Hub
bard
- R
etai
l22
9,32
5
229,
325
E
ngin
eerin
g an
alys
is -
dire
ct.
6
#5
26 G
RE
Las
trup
28,0
48
28,0
48
Eng
inee
ring
anal
ysis
- di
rect
.7
Tota
l 34
kv T
aps
334,
331
-
15
,044
28
,048
29
1,23
9
8
9
14
kv
Taps
10
Li
ne to
Pie
rz31
,753
8,
059
23,6
94
Eng
inee
ring
anal
ysis
& 6
0-m
in N
CP
.11
Line
to R
anda
ll26
0,04
6
25,8
60
234,
186
E
ngin
eerin
g an
alys
is &
60-
min
NC
P.
12
Li
ne to
Pro
ctor
423,
972
25
2,84
4
171,
128
E
ngin
eerin
g an
alys
is &
60-
min
NC
P.
13
Li
ne to
Tw
o H
arbo
rs40
9,51
6
408,
701
81
5
Eng
inee
ring
anal
ysis
& E
nerg
y.14
Line
to G
RE
Isla
nd L
ake
61,4
00
24,6
81
36,7
19
Eng
inee
ring
anal
ysis
& A
vera
ge lo
ad.
15
To
tal 1
4 kv
Tap
s1,
186,
688
695,
465
-
24
,681
46
6,54
2
16
17
D
istri
butio
n S
ubst
atio
ns -
12-1
4kv
low
sid
e18
Two
Har
bors
115
/14k
v S
ubst
atio
n: 3
057
(Tw
o H
arbo
rs)
923,
927
92
2,08
9
1,83
8
Fe
eder
Rat
io a
nd E
nerg
y19
Lake
Sup
erio
r Pap
er 1
15/1
4kv
Sub
stat
ion:
418
3 (P
roct
or)
2,81
7,33
7
18
6,68
6
2,63
0,65
1
Fe
eder
ratio
and
60-
min
NC
P.
20
Li
ttle
Falls
-Min
n A
ve 3
4/12
kv S
ubst
atio
n: 4
438
(Ran
dall)
50,9
18
5,06
3
45
,855
60
-min
NC
P.
21
To
tal D
istri
butio
n S
ubst
atio
ns3,
792,
182
1,11
3,83
8
-
-
2,
678,
343
22
To
tal S
peci
fic A
ssig
nmen
t5,
313,
201
1,80
9,30
3
15
,044
52
,730
3,
436,
124
2015
Cos
t of P
lant
for R
ate
Cas
e as
of 6
-1-1
6 Fi
nal /
Spe
cific
Ass
ignm
ent
Volume 5 - RB-28 Docket No. E015/GR-16-664
Page 9 of 12
ALL
ETE,
Inc.
, d/b
/a/ M
inne
sota
Pow
erD
istr
ibut
ion
Plan
t Stu
dySu
mm
ary
of R
esul
ts B
ased
on
2012
Ana
lysi
s
FER
CA
ccou
ntFu
nctio
n C
ode
Func
tion
$%
$%
$%
364,
365
Prim
ary
Ove
rhea
d Li
nes
86,0
15,4
6668
.44%
36,8
88,2
5542
.89%
49,1
27,2
1157
.11%
D30
0S
econ
dary
Ove
rhea
d Li
nes
39,6
56,2
0331
.56%
21,4
37,1
6554
.06%
18,2
19,0
3845
.94%
125,
671,
668
100.
00%
366,
367
Prim
ary
Und
ergr
ound
Lin
es72
,779
,213
90.5
0%20
,504
,726
28.1
7%52
,274
,487
71.8
3%D
400
Sec
onda
ry U
nder
grou
nd L
ines
7,64
1,11
09.
50%
1,15
5,59
915
.12%
6,48
5,51
184
.88%
80,4
20,3
2310
0.00
%
368
Ove
rhea
d Tr
ansf
orm
ers
45,9
29,5
9954
.39%
12,1
91,4
4526
.54%
33,7
38,1
5473
.46%
D50
0U
nder
grou
nd T
rans
form
ers
38,5
18,7
8645
.61%
20,6
97,0
1053
.73%
17,8
21,7
7746
.27%
84,4
48,3
8510
0.00
%
3691
Ove
rhea
d S
ervi
ces
6,82
5,38
336
.71%
5,34
6,15
378
.33%
1,47
9,23
121
.67%
3692
Und
ergr
ound
Ser
vice
s11
,767
,351
63.2
9%10
,749
,889
91.3
5%1,
017,
462
8.65
%D
600
18,5
92,7
3510
0.00
%
Subf
unct
iona
lizat
ion
and
Cla
ssifi
catio
n of
Dis
trib
utio
n Pl
ant f
or C
OSS
Bas
ed o
n 20
12 R
atio
s an
d 20
15 P
lant
Bal
ance
s
FER
CA
ccou
ntFu
nctio
n C
OS
SC
ode
Line
sFu
nctio
n$
%$
%$
%36
4, 3
6520
,21
Prim
ary
Ove
rhea
d Li
nes
89,7
13,6
1868
.44%
38,4
78,1
7142
.89%
51,2
35,4
4757
.11%
D30
024
,25
Sec
onda
ry O
verh
ead
Line
s41
,369
,985
31.5
6%22
,364
,614
54.0
6%19
,005
,371
45.9
4%In
put L
inke
d to
CO
SS F
unct
ion
131,
083,
603
100.
00%
366,
367
22,2
3P
rimar
y U
nder
grou
nd L
ines
89,3
20,5
9590
.50%
25,1
61,6
1228
.17%
64,1
58,9
8371
.83%
D40
026
,27
Sec
onda
ry U
nder
grou
nd L
ines
9,37
6,19
59.
50%
1,41
7,68
115
.12%
7,95
8,51
484
.88%
Inpu
t Lin
ked
to C
OSS
Fun
ctio
n98
,696
,790
100.
00%
368
28,2
9O
verh
ead
Tran
sfor
mer
s46
,140
,335
54.3
9%12
,245
,645
26.5
4%33
,894
,690
73.4
6%D
500
30,3
1U
nder
grou
nd T
rans
form
ers
38,6
92,0
5145
.61%
20,7
89,2
3953
.73%
17,9
02,8
1246
.27%
Inpu
t Lin
ked
to C
OSS
Fun
ctio
n84
,832
,386
100.
00%
3691
32,3
3O
verh
ead
Ser
vice
s6,
764,
957
36.7
1%5,
298,
991
78.3
3%1,
465,
966
21.6
7%36
9234
,35
Und
ergr
ound
Ser
vice
s11
,663
,147
63.2
9%10
,654
,285
91.3
5%1,
008,
862
8.65
%D
600
Inpu
t Lin
ked
to C
OSS
Fun
ctio
n18
,428
,104
100.
00%
Tota
l Sys
tem
Min
imum
Sys
tem
Dem
and
Cla
ssifi
catio
n
Cus
tom
er C
lass
ifica
tion
Tota
l Sys
tem
Min
imum
Sys
tem
Dem
and
Cla
ssifi
catio
n
Cus
tom
er C
lass
ifica
tion
2015
Cos
t of P
lant
for R
ate
Cas
e as
of 6
-1-1
6 Fi
nal /
Cla
ssifi
catio
n
Volume 5 - RB-28 Docket No. E015/GR-16-664
Page 10 of 12
Tabl
e 1
Min
neso
ta P
ower
2012
Dis
trib
utio
n Pl
ant S
tudy
Sum
mar
y of
Res
ults
FER
CP
lant
Acc
ount
Func
tion
$%
$%
$%
Pol
es
364
Maj
or P
rimar
y (4
6 kv
)5,
499,
716
6.12
%0
0.00
%5,
499,
716
100.
00%
Tow
ers
&M
ajor
Prim
ary
(23
& 3
4 kv
)15
,487
,542
17.2
2%0
0.00
%15
,487
,542
100.
00%
Fixt
ures
Prim
ary
Ove
rhea
d Li
nes
40,3
58,4
8444
.88%
15,7
38,0
8039
.00%
24,6
20,4
0361
.00%
Sec
onda
ry O
verh
ead
Line
s28
,581
,610
31.7
8%13
,234
,822
46.3
1%15
,346
,789
53.6
9%89
,927
,352
100.
00%
28,9
72,9
0260
,954
,450
Ove
rhea
d36
5M
ajor
Prim
ary
(46
kv)
4,00
2,87
44.
93%
00.
00%
4,00
2,87
410
0.00
%C
ondu
ctor
s &
Maj
or P
rimar
y (2
3 &
34
kv)
20,5
35,1
6025
.27%
00.
00%
20,5
35,1
6010
0.00
%D
evic
esP
rimar
y O
verh
ead
Line
s45
,656
,982
56.1
7%21
,150
,175
46.3
2%24
,506
,807
53.6
8%S
econ
dary
Ove
rhea
d Li
nes
11,0
74,5
9213
.63%
8,20
2,34
474
.06%
2,87
2,24
925
.94%
81,2
69,6
0810
0.00
%29
,352
,518
51,9
17,0
90
Und
ergr
ound
366
Maj
or P
rimar
y (2
3 &
34
kv)
00.
00%
00.
00%
00.
00%
Con
duit
Prim
ary
Und
ergr
ound
Lin
es8,
406,
162
92.0
0%2,
169,
527
25.8
1%6,
236,
635
74.1
9%S
econ
dary
Und
ergr
ound
Lin
es73
0,97
18.
00%
108,
749
14.8
8%62
2,22
285
.12%
9,13
7,13
310
0.00
%2,
278,
276
6,85
8,85
7
Und
ergr
ound
367
Maj
or P
rimar
y (2
3 &
34
kv)
6,79
5,83
78.
70%
00.
00%
6,79
5,83
710
0.00
%C
ondu
ctor
s &
Prim
ary
Und
ergr
ound
Lin
es64
,373
,051
82.4
5%18
,335
,199
28.4
8%46
,037
,852
71.5
2%D
evic
esS
econ
dary
Und
ergr
ound
Lin
es6,
910,
140
8.85
%1,
046,
850
15.1
5%5,
863,
290
84.8
5%78
,079
,028
100.
00%
19,3
82,0
4958
,696
,979
Line
368
Maj
or P
rimar
y (2
3 &
34
kv)
1,36
7,31
61.
59%
00.
00%
1,36
7,31
610
0.00
%Tr
ansf
orm
ers
Prim
ary
Ove
rhea
d Tr
ansf
orm
ers
4,25
4,13
74.
96%
00.
00%
4,25
4,13
710
0.00
%S
econ
dary
Ove
rhea
d Tr
ansf
orm
ers
41,6
75,4
6248
.56%
12,1
91,4
4529
.25%
29,4
84,0
1770
.75%
Prim
ary
Und
ergr
ound
Tra
nsfo
rmer
s91
0,37
51.
07%
00.
00%
910,
375
100.
00%
Sec
onda
ry U
nder
grou
nd T
rans
form
ers
37,6
08,4
1143
.82%
20,6
97,0
1055
.03%
16,9
11,4
0144
.97%
85,8
15,7
0110
0.00
%32
,888
,454
52,9
27,2
47
Ser
vice
s36
91O
verh
ead
Ser
vice
s6,
825,
383
36.7
1%5,
346,
153
78.3
3%1,
479,
231
21.6
7%36
92U
nder
grou
nd S
ervi
ces
11,7
67,3
5163
.29%
10,7
49,8
8991
.35%
1,01
7,46
28.
65%
18,5
92,7
3510
0.00
%16
,096
,042
2,49
6,69
3
Cus
tom
er C
lass
ifica
tion
Tota
l Sys
tem
Min
imum
Sys
tem
Dem
and
Cla
ssifi
catio
n
2015
Cos
t of P
lant
for R
ate
Cas
e as
of 6
-1-1
6 Fi
nal /
PLT
Stu
dy
Volume 5 - RB-28 Docket No. E015/GR-16-664
Page 11 of 12
Exp
ense
Exp
ense
Def
erre
d A
sset
PP
-AR
OD
ecom
mis
sion
ing
1011
010
190
2300
0.00
0023
090
4119
910
810
1089
010
810
4030
040
310
4039
040
730
1823
0.40
00
AR
O A
sset
AR
O L
iabi
lity
Acc
umul
ated
Res
erve
Dep
reci
atio
n E
xpen
se
2016
laye
r add
ed3,
415,
343
(3,4
15,3
43)
Acc
retio
n(5
,144
,301
)5,
144,
301
Dep
reci
atio
n(3
,516
,658
)3,
516,
658
Def
erra
l of E
xpen
se(4
,219
,278
)3,
071,
160
(2,8
84,3
07)
4,03
2,42
4R
ever
se W
hole
sale
Dec
om67
3,24
8(6
73,2
48)
Am
ortiz
atio
n of
Def
erra
l0
020
16 Y
TD A
ctua
l/Bud
get T
otal
s54
,017
,540
0(1
01,7
28,2
87)
092
5,02
4(2
0,62
5,52
0)0
36,8
21,3
25(6
73,2
48)
632,
351
00
25,6
63,1
3920
17 la
yer a
dded
20,8
59,3
30(2
0,85
9,33
0) A
ccre
tion
(6,3
72,2
64)
6,37
2,26
4D
epre
ciat
ion
(5,7
50,4
12)
5,75
0,41
2D
efer
ral o
f Exp
ense
(5,2
26,3
40)
5,70
9,60
5(4
,716
,315
)4,
233,
050
Rev
erse
Who
lesa
le D
ecom
1,25
1,63
0(1
,251
,630
)A
mor
tizat
ion
of D
efer
ral
00
2017
Bud
get
74,8
76,8
700
(128
,959
,881
)0
1,14
5,92
4(2
6,37
5,93
2)0
43,7
82,5
60(1
,251
,630
)1,
034,
097
00
29,8
96,1
89
2016
Ave
rage
Bal
ance
s
Avg
. Bal
.52
,309
,869
Avg
. Bal
.(9
7,44
8,46
5)A
vg. B
al.
(18,
867,
192)
Avg
. Bal
.34
,949
,121
Avg
. Bal
.23
,646
,927
(97,
448,
465)
23,6
46,9
27(7
3,80
1,53
8)
2016
Adj
ustm
ents
to re
flect
all
AR
O in
RA
TE B
ase.
AR
O A
sset
and
Acc
um R
eser
ve a
lread
y in
Deb
bie'
s pl
ant.
2015
Ave
rage
Bal
ance
s
Avg
. Bal
.44
,395
,754
Avg
. Bal
.(8
4,58
6,59
1)A
vg. B
al.
(15,
302,
150)
Avg
. Bal
.31
,215
,845
Avg
. Bal
.19
,726
,824
(84,
586,
591)
19,7
26,8
24(6
4,85
9,76
7)20
15 A
djus
tmen
ts to
refle
ct a
ll A
RO
in R
ATE
Bas
e. A
RO
Ass
et a
nd A
ccum
Res
erve
alre
ady
in D
ebbi
e's
plan
t. D
ecre
ase
to R
ate
Bas
e
Dec
reas
e to
Rat
e B
ase
\\use
rs\~
sshi
mm
in$\
priv
ate\
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ail R
ate
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e\In
puts
to C
OS
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6\20
15 a
nd 2
016
Adj
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ent -
AR
O A
djus
tmen
ts 1
0-26
Volume 5 - RB-28 Docket No. E015/GR-16-664
Page 12 of 12
With
Rid
ers
Ste
amH
ydro
Win
dTr
ansm
issi
onD
istri
butio
nG
ener
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lant
Inta
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Tota
l Reg
ulat
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Dec
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r-14
186,
588,
801
29
,491
,028
1,
973,
439
87,9
94,7
12
10,7
39,9
03
11,0
98,7
32
18
,372
,216
34
6,25
8,83
1
186,
588,
801
29
,491
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1,
973,
439
87,9
94,7
12
10,7
39,9
03
11,0
98,7
32
18
,372
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34
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Dec
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17,6
31,4
44
9,
380,
755
54
3,34
9
34,5
50,5
33
17,0
31,9
06
8,20
9,77
7
3,
001,
818
90
,349
,582
17,6
31,4
44
9,
380,
755
54
3,34
9
34,5
50,5
33
17,0
31,9
06
8,20
9,77
7
3,
001,
818
90
,349
,582
Ave
rage
Bal
ance
Prio
r to
Con
tra
102,
110,
123
19
,435
,892
1,
258,
394
61,2
72,6
22
13,8
85,9
05
9,65
4,25
4
10
,687
,017
21
8,30
4,20
6
Ave
rage
FER
C C
ontr
a(8
34,8
19)
-
-
(569
,626
)
(1,4
04,4
45)
Ave
rage
Ret
ail C
ontr
a(3
,807
,447
)
(4
4,93
0)
(6,8
10)
(1,9
74,9
91)
(5,8
34,1
78)
Ave
rage
Tot
al C
ontr
a(4
,642
,266
)
(4
4,93
0)
(6,8
10)
(2,5
44,6
17)
-
-
-
(7
,238
,623
)
Ave
rage
Bal
ance
Net
of C
ontr
a97
,467
,857
19,3
90,9
62
1,25
1,58
4
58
,728
,005
13
,885
,905
9,
654,
254
10,6
87,0
17
211,
065,
583
Ass
ignm
ent t
o S
ub F
unct
ion
Pro
duct
ion
Dem
and
102,
110,
123
15
,241
,149
1,
258,
394
Pro
duct
ion
Ene
rgy
4,19
4,74
3
Pro
duct
ion-
Tra
ns61
,272
,622
Tr
ansm
isio
n (6
9kV
& a
bove
)B
ulk
Dis
tribu
tion
(46k
V, 3
4kV
, &
23kV
)64
5,02
1
N
on B
ulk
Dis
tribu
tion-
Ret
ail
Juris
dict
ion
13,2
40,8
84
Ave
rage
102,
110,
123
19
,435
,892
1,25
8,39
4
61,2
72,6
22
13,8
85,9
05
ALL
ETE
, Inc
., d/
b/a
Min
neso
ta P
ower
Con
stru
ctio
n W
ork
in P
rogr
ess
Act
uals
2015 CWIP Balances as of 5‐25‐16 UPDATED / 2015 CWIP for COSS ‐ 10700 (2
Volume 5 - RB-29 Docket No. E015/GR-16-664
Page 1 of 1
Alle
te, I
nc. d
/b/a
Min
neso
ta P
ower
Acc
umul
ated
Dep
reci
atio
n an
d A
mor
tizat
ion
2015
Act
ual s
Tota
lTa
coni
teB
osw
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nit 1
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t 2B
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nit 3
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Lask
inH
arbo
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loqu
etTo
tal
Acc
umul
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Pro
visi
on fo
r Dep
reci
atio
n (in
clud
es A
RO
)
A3,
A1
Acc
t 108
10-D
epr R
eser
ve &
Acc
t 111
00 A
ccum
Pro
v fo
r Am
ort f
rom
PP
25,4
24,6
5324
,557
,632
139,
784,
089
172,
518,
768
100,
503,
572
462,
788,
714
50,2
49,2
0959
,576
,098
61,4
37,1
645,
568,
756
639,
619,
941
E1A
cct 1
0810
-Dep
r Res
erve
Gen
eral
Led
ger E
ntrie
s no
t in
PP
for A
RO
(974
,833
)(9
38,3
57)
(7,3
92,5
95)
(7,7
35,9
32)
(2,5
06,8
89)
(19,
548,
606)
(191
,175
)(7
,182
,072
)(2
,432
,920
)0
(29,
354,
773 )
C1
Acc
t 108
20-R
etire
men
t Wor
k In
Pro
gres
s(3
69,2
59)
(147
,615
)(1
,049
,850
)(5
95,8
13)
(527
,122
)(2
,689
,659
)(1
,509
,877
)(2
,827
)(1
6,26
9)0
(4,2
18,6
32)
D2
Tota
l Acc
um. P
rovi
sion
(inc
lude
s A
RO
) @12
/31/
1 424
,080
,561
23,4
71,6
6013
1,34
1,64
416
4,18
7,02
397
,469
,561
440,
550,
449
48,5
48,1
5752
,391
,199
58,9
87,9
755,
568,
756
606,
046,
536
A3,
A1
2015
Dep
reci
atio
n P
rovi
sion
(inc
l AR
O)
2,52
2,14
41,
602,
773
17,6
62,4
8411
,015
,907
9,41
0,84
042
,214
,148
4,54
9,48
64,
256,
417
8,91
2,07
91,
346,
053
61,2
78,1
83A
3, A
1Le
ss:
Ret
irem
ents
(716
,758
)(1
00,0
00)
(4,0
38,8
39)
(25,
404,
133)
(476
,971
)(3
0,73
6,70
1)(2
,743
,940
)(7
,241
,853
)(1
7,75
2,63
1)(5
8,47
5,12
5)A
3, A
1Le
ss:
Cos
t of R
emov
al &
Sal
vage
and
Oth
er C
redi
ts(1
08,4
83)
(71,
205)
(139
,015
)(9
51,1
29)
(282
,314
)(1
,552
,146
)(1
,206
,349
)(1
84,3
65)
(20,
652)
(2,9
63,5
12)
Acc
t 108
20-R
etire
men
t Wor
k In
Pro
gres
s86
,896
36,5
56(1
40,3
79)
(1,7
99,0
27)
149,
922
(1,6
66,0
33)
1,32
2,76
20
24,0
019,
706
(309
,564
)E4
Less
: D
ecom
mis
sion
ing
Adj
.(2
65,5
56)
(273
,272
)(9
63,9
21)
(678
,211
)(9
1,60
4)(2
,272
,564
)(7
9,58
5)(8
03,6
11)
(481
,740
)(3
,637
,500
)F
Less
: C
OR
/AR
O R
ecla
ss0
0
A3,
A1
Acc
t 108
10-D
epr R
eser
ve &
Acc
t 111
00 A
ccum
Pro
v fo
r Am
ort f
rom
PP
12/3
1/1 5
27,1
21,5
5625
,989
,200
153,
268,
719
157,
179,
413
109,
155,
127
472,
714,
015
50,8
48,4
0656
,406
,297
52,5
75,9
606,
914,
809
639,
459,
487
E1A
cct 1
0810
-Dep
r Res
erve
Gen
eral
Led
ger E
ntrie
s no
t in
PP
for A
RO
(1,2
40,3
89)
(1,2
11,6
29)
(8,3
56,5
16)
(8,4
14,1
43)
(2,5
98,4
93)
(21,
821,
170)
(270
,760
)(7
,985
,683
)(2
,914
,660
)0
(32,
992,
273)
C1
Acc
t 108
20-R
etire
men
t Wor
k In
Pro
gres
s(2
82,3
63)
(111
,059
)(1
,190
,229
)(2
,394
,840
)(3
77,2
00)
(4,3
55,6
92)
(187
,115
)(2
,827
)7,
732
9,70
6(4
,528
,196
)D
1To
tal A
ccum
. Pro
visi
on (i
nclu
des
AR
O) P
rior t
o A
djus
tmen
ts @
12/3
1/1 5
25,5
98,8
0424
,666
,512
143,
721,
975
146,
370,
430
106,
179,
434
446,
537,
153
50,3
90,5
3148
,417
,787
49,6
69,0
326,
924,
515
601,
939,
018
Ave
rage
Adj
uste
d A
ccum
. Pro
visi
on (i
nclu
des
AR
O)
24,8
39,6
8224
,069
,086
137,
531,
809
155,
278,
726
101,
824,
498
443,
543,
801
49,4
69,3
4450
,404
,493
54,3
28,5
036,
246,
636
603,
992,
777
BR
etai
l Con
tra
AFU
DC
Acc
um. P
rovi
sion
@12
/31/
140
00
00
00
00
00
BW
hole
sale
Con
tra
AFU
DC
Acc
um. P
rovi
sion
@12
/31/
140
00
00
00
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6/ 2
015
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Volume 5 - RB-30 Docket No. E015/GR-16-664
Page 1 of 2
Alle
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6/ 2
015
A -
Acc
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Dep
& A
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Volume 5 - RB-30 Docket No. E015/GR-16-664
Page 2 of 2
Minnesota PowerDocket E016/GR-16-664 Historical
Historical Unadjusted 2015Total MP Regulated Actual Total Company
Actual 2015 Expenses per Revenue Expenses Net Net RevenueTotal MP Regulated Unadjusted [A] Day (365 days) [B] Lead Days [C] Lag Days [D] Lag Days [E] Lag [F]
1 Fuel Inventory * 45,475,808 45,475,808$ 2 Materials & Supplies * 32,372,557 32,372,557$ 3 Prepayments * 6,485,041 6,485,041$ 4 Prepayments Pension Asset * 68,274,399 68,274,399$ 5 Prepayments - OPEB 2,003,557 2,003,557$
* 13 month average bal. subtotal 154,611,362$ L 1-56 Cash Working Capital:7 Operations & Maintenance 8 Fuel9 Coal & start up fuel oil 128,840,261 352,987 26.47 16.75 9.72 3,431,034
10 Purchased Power11 Square Butte 77,783,964 213,107 26.47 23.08 3.39 722,432 12 MISO 51,777,860 141,857 26.47 31.82 -5.35 (758,936) 13 Other Suppliers 71,455,842 195,769 26.47 31.82 -5.35 (1,047,366) 14 Total purchase power 201,017,666 (1,083,870) L11-1315 Payroll 87,133,527 238,722 26.47 14.00 12.47 2,976,863 16 Payroll Results Sharing - - 26.47 0 26.47 - 17 Total payroll 87,133,527 2,976,863 L15-1618 All Other O&M 179,034,098 490,504 26.47 20.38 6.09 2,987,172 19 Total O&M Working Capital 596,025,552 8,311,198 L 9,14,17,18
20 Cash Requirements21 Property Taxes (Real Estate) 19,444,044 53,271 26.47 378 -351.53 (18,726,479) 22 Personal Property Tax 16,192,709 44,364 26.47 316.5 -290.03 (12,866,771) 23 Total Property Taxes 35,636,753 (31,593,250) L 20 + L2124 Payroll Taxes25 Social Security 5,984,604 16,396 26.47 0 26.47 434,007 26 Federal Unemployment 39,506 108 26.47 76.50 -50.03 (5,415) 27 State Unemployment 97,699 268 26.47 76.50 -50.03 (13,391) 28 Total Payroll Taxes 6,121,809 415,200 L25-2729 Other Taxes30 MN Wind Production Tax 71,928 197 26.47 333.5 -307.03 (60,504) 31 Air Emission environmental 1,372,087 3,759 26.47 333.5 -307.03 (1,154,170) 32 Total Other Taxes 1,444,015 (1,214,674) L30 + L3133 Income Taxes34 State (14,344) (39) 26.47 31.25 -4.78 188 35 Federal 173,122 474 26.47 39.25 -12.78 (6,062) 36 Total Income Taxes 158,778 (5,874) L34 + L3537 Payroll Withholding 44,961,344 123,182 0 0.84 -0.84 (103,473) 38 Sales Tax Collection 14,416,403 39,497 15.17 31.99 -16.82 (664,339) 3940 Cash Working Capital Requirement lines 18,22,27,31,35,36,37 (24,855,211) 41 Total Working Capital Requirement lines 1-5 less line 40 129,756,151
[A] Source: Minnesota Power 2015 FERC Form 1 Total Company column [A][B] Columns [A] divided by 365 days per year. O&M FERC Form 1 page 323[C] MP 2012 Lead Lag Study 597,359,813 [D] MP 2012 Lead Lag Study (1,334,261) Non-regulated Rapids Energy Center Fuel excluded [D] Columns [C] - [D] = col [E] Net Lag Days. 596,025,552 Line 19 above[E] Column [B] x [E].[F] Columns [F] = column [E] Net Lag Days * column [B] expense per day
Volume 5 - RB-31 Docket No. E015/GR-16-664
Page 1 of 6
Minnesota Power Docket GR-16-664Working Capital Requirements
Fuel Inventory Fuel Stock Account #1511 2015 Actual Unadjusted
Coal Coal Coal Hibbard & Total Regulated Boswell Laskin Taconite Harbor Coal Inventories
December-14 15,720,084 734,253 12,309,330 28,763,667$ January-15 19,982,370 664,141 10,590,638 31,237,149
February-15 22,080,961 180,004 10,555,547 32,816,512 March-15 24,103,331 - 13,667,936 37,771,267
April-15 25,432,377 - 17,599,785 43,032,162 May-15 22,108,539 - 19,091,172 41,199,711
June-15 23,466,837 - 20,029,423 43,496,260 July-15 26,833,018 - 20,515,170 47,348,188
August-15 28,454,654 - 19,429,779 47,884,433 September-15 35,504,343 - 18,313,220 53,817,563
October-15 42,645,079 - 17,295,963 59,941,042 November-15 46,060,936 - 16,385,410 62,446,346 December-15 42,900,688 - 15,225,641 58,126,329
Total 375,293,217 1,578,398 1/ Total 587,880,629$ 211,009,014
13 Month Average 45,221,587$
Fuel Oil Fuel Oil Fuel Oil Total Regulated Actual Boswell Laskin Taconite Harbor Oil Inventories
December-14 237,435 7,088 83,992 328,515$ January-15 213,541 7,557 59,243 280,341
February-15 223,076 5,491 66,619 295,186 March-15 217,924 7,681 68,153 293,758
April-15 219,473 3,101 42,793 265,367 May-15 208,177 3,086 43,217 254,480
June-15 216,160 1,679 22,488 240,327 July-15 221,234 1,107 51,232 273,573
August-15 216,743 2,213 43,705 262,661 September-15 214,937 1,235 39,282 255,454
October-15 209,602 - 1/ 42,034 251,636 November-15 213,017 - 37,335 250,352 December-15 23,146 - 30,080 53,226
Total Total 3,304,876$
13 Month Average 254,221$ 13 Month Average Coal & Oil 45,475,808$
1/ Laskin was converted to a natural gas plant Fall 2015.
Volume 5 - RB-31 Docket No. E015/GR-16-664
Page 2 of 6
Minnesota Power Docket GR-16-664Working Capital Requirements
Materials & Supplies 2015 Actual Unadjusted
FERC Acct 1541 1542 Excluded Materials & Materials & Stores Warehouse Non-regulated Regulated
Month Supplies Supplies 1630-1000 1631-1000 Rapids E.C. M&S InventoryDecember-14 14,423,063 20,119,037 - - 1,545,847 32,996,253$
January-15 14,095,812 20,049,208 34,761 (751) 1,545,847 32,633,183$ February-15 14,293,056 20,028,028 (10,935) (150) 1,541,295 32,768,704$
March-15 14,642,841 20,076,704 156,031 - 1,477,622 33,397,954$ April-15 14,830,732 19,894,009 111,578 2,173 1,478,006 33,360,486$ May-15 14,959,793 19,836,132 236,903 5,046 1,461,897 33,575,977$
June-15 14,716,648 19,251,710 264,967 - 1,488,682 32,744,643$ July-15 14,333,130 19,307,997 109,342 20,255 1,489,535 32,281,189$
August-15 14,483,584 19,184,406 80,350 4 1,489,033 32,259,311$ September-15 14,165,061 19,549,839 (1,365) - 1,409,556 32,303,979$
October-15 13,600,545 19,227,542 34,617 (721) 1,420,238 31,441,745$ November-15 13,392,367 19,169,178 69,395 (721) 1,386,828 31,243,391$ December-15 12,752,088 18,441,954 1 - 1,357,611 29,836,432$
Total 420,843,247$
13 Month Average 32,372,557
Volume 5 - RB-31 Docket No. E015/GR-16-664
Page 3 of 6
Min
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porti
on A
nnua
l Mai
nten
ce F
ee (1
6.7%
):
68,9
61
E
xclu
de F
ER
C 1
651-
2000
& 1
656-
1000
[2]
545,
770
Reg
ulat
ed U
tility
Tot
al -c
olum
n To
tal,
Dec
15
line
8,67
6,42
0
Tota
l Per
201
5 FE
RC
For
m 1
, pag
e 11
1, li
ne 5
79,
420,
389
Pre
paid
In
sura
nce
Pre
paid
In
sura
nce
Ban
k S
ervi
ce
Fees
Pre
paid
Bis
on 3
E
asem
ents
Pre
paid
Bis
on 4
E
asem
ents
Pre
paid
Ann
ual
Mai
nten
ance
Fee
Pre
paid
Bis
on 1
-4
Mai
nten
ance
Pre
paid
Bis
on 1
A
Eas
emen
tsP
repa
id B
ison
1B
E
asem
ents
Pre
paid
Bis
on 2
E
asem
ents
Volume 5 - RB-31 Docket No. E015/GR-16-664
Page 4 of 6
Minnesota Power Docket GR-16-664Working Capital Requirements
Prepaid Pension Asset 2015 Actual Unadjusted Prepaid
Pension AssetPension Pension Plan A Pension Plan B AOCI Pension
1823-6015 2283-2008 2283-2009 2190-0003 TotalMonth
December-14 208,203,267 (66,756,343) (90,185,082) 33,893,558 85,155,400 75,498,778 [1]January-15 207,306,904 (66,567,799) (90,476,969) 33,708,567 83,970,703 73,155,276 [2]
February-15 205,982,651 (65,799,411) (90,818,772) 33,491,196 82,855,664 72,183,854 [2]March-15 204,872,343 (65,320,945) (91,135,617) 33,290,015 81,705,796 71,182,089 [2]
April-15 203,762,035 (64,842,479) (91,452,462) 33,088,834 80,555,928 70,180,324 [2]May-15 202,651,727 (64,364,013) (91,769,307) 32,887,653 79,406,060 69,178,559 [2]
June-15 201,541,419 (63,885,547) (92,087,152) 32,686,472 78,255,192 68,175,923 [2]July-15 200,431,111 (63,407,081) (92,403,997) 32,485,291 77,105,324 67,174,158 [2]
August-15 199,320,803 (62,928,615) (92,720,842) 32,284,110 75,955,456 66,172,393 [2]September-15 198,210,494 (62,450,149) (93,038,687) 32,082,929 74,804,587 65,169,756 [2]
October-15 197,100,187 (61,971,683) (93,356,532) 31,881,748 73,653,720 64,167,121 [2]November-15 195,989,879 (61,493,217) (93,673,377) 31,680,567 72,503,852 63,165,356 [2]December-15 206,491,706 (72,358,743) (102,110,736) 39,331,757 71,353,984 62,163,591 [2] 13 month
887,567,181 [3] Total Regulated13 month Average 68,274,399 [4]
[1] column Total * 88.66%, MP reg. allocator[2] column Total * 87.12%, MP reg. allocator [3] Total 13 months - Dec 14 to Dec 15[4] Total Regulated divided 13 months
MP Regulated
Volume 5 - RB-31 Docket No. E015/GR-16-664
Page 5 of 6
Min
neso
ta P
ower
W
orki
ng C
apita
l Req
uire
men
tsD
ocke
t GR
-16-
664
Prep
aid
Oth
er P
ost-r
etire
men
t Ben
efits
2015
Act
ual U
nadj
uste
dO
ther
Reg
ulat
ory
Gra
ntor
Tru
stO
ther
Def
erre
d D
ebits
OP
EB
Med
ical
OP
EB
Den
tal
OP
EB
Life
Liab
. Ret
irem
ent
AO
CI O
PE
BM
onth
12
80-2
012
1864
-004
722
83-2
004
2283
-200
522
83-2
006
2540
-100
121
90-0
004
Tota
lD
ecem
ber-
145,
575,
262
6,
572,
547
13
0,88
9
(2,8
65,5
02)
(4,2
77,6
31)
(3,5
01,0
86)
(569
,926
)
1,
064,
553
943,
833
[1
]Ja
nuar
y-15
5,57
5,26
2
6,61
8,56
4
130,
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(2
,869
,089
)
(4
,309
,410
)
(3
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,873
)
(5
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1,24
4,50
6
1,
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214
[2]
Febr
uary
-15
5,57
5,26
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5,48
5
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,308
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(4
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,815
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(3
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,580
)
(5
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6,97
5
1,
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[2]
Mar
ch-1
55,
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6,
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733
13
0,88
9
(2,9
10,2
11)
(4,2
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(2,9
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27)
(478
,474
)
1,
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1,56
0,85
5
[2
]A
pril-
155,
560,
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6,
726,
202
13
0,88
9
(2,9
25,1
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(4,2
89,9
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(2,7
52,0
74)
(447
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)
2,
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826
1,74
4,86
2
[2
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ay-1
55,
560,
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6,
737,
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13
0,88
9
(2,9
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17)
(4,2
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91)
(2,5
64,8
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(417
,506
)
2,
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037
1,92
8,86
9
[2
]Ju
ne-1
55,
538,
913
6,
897,
408
13
0,88
9
(2,9
54,9
20)
(4,2
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83)
(2,3
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(387
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2,
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517
2,22
2,88
2
[2
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ly-1
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6,
908,
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13
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(2,9
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(4,2
99,2
75)
(2,1
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15)
(356
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2,
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2,40
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9
[2
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ugus
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5,53
8,91
3
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6
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(2
,984
,726
)
(4
,302
,367
)
(2
,003
,062
)
(3
26,0
54)
2,97
3,93
9
2,
590,
896
[2]
Sep
tem
ber-
154,
898,
128
7,
007,
883
13
0,88
9
(2,9
99,6
29)
(4,3
05,4
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(1,8
15,8
09)
(295
,570
)
2,
620,
433
2,28
2,92
1
[2
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ctob
er-1
54,
898,
128
7,
019,
352
13
0,88
9
(3,0
14,5
32)
(4,3
08,5
51)
(1,6
28,5
56)
(265
,086
)
2,
831,
644
2,46
6,92
8
[2
]N
ovem
ber-
154,
898,
128
7,
030,
821
13
0,88
9
(3,0
29,4
35)
(4,3
11,6
43)
(1,4
41,3
03)
(234
,602
)
3,
042,
855
2,65
0,93
5
[2
]D
ecem
ber-
154,
877,
109
6,
405,
783
(3
12,8
57)
(1
,417
,842
)
(5
,147
,592
)
(9
35,8
35)
(1
78,2
40)
3,29
0,52
6
2,
866,
706
[2]
13 m
onth
26,0
46,2
42
[3]
Tota
l Reg
ulat
ed13
mon
th A
vera
g e2,
003,
557
[4
]
[1] c
olum
n To
tal *
88.
66%
, MP
reg.
allo
cato
r[2
] col
umn
Tota
l * 8
7.12
%, M
P re
g. a
lloca
tor
[3] T
otal
Reg
ulat
ed -
Dec
14
to D
ec 1
5[4
] Tot
al R
egul
ated
div
ided
13
mon
ths
MP
Reg
ulat
ed
Volume 5 - RB-31 Docket No. E015/GR-16-664
Page 6 of 6
Minnesota Power
Calculation of MP Regulated ‐ Other Deferred Debits
FERC Acct #1864‐0093 Worker Compensation Deposit
12‐31‐14 12‐31‐15 Average Bal.
100,000 100,000 100,000
91.5% MP Regulated
Total MP Reg. 91,500
[1] 2015 Labor allocator consistent with Prepaid Pension Asset in Working Capital
2015 Worker Compensation Deposit Average MP Regulated Page 1
Volume 5 - RB-32 Docket No. E015/GR-16-664
Page 1 of 1
Name of Respondent This~ort l s: Date of Report Year/Period of Report
ALLETE, Inc. (1) An Original (Mo, Da. Yr)
End of 2015/Q4 (2) n A Resubmission I I
OTHER DEFFERED CREDITS (Account 253)
1. Report below the particulars (details) called for concerning other deferred credits.
2. For any deferred credit being amortized, show the period of amortization.
'inor items (5% of the Balance End of Year for Account 253 or amounts less than $100,000, whichever is greater) may be grouped by classes.
Line Description and Other Ba lance at DEBITS Balance at No. Deferred Credits Beginning of Yea r Contra Amount Credits End of Year
(b) Account
(a) (c) (d) (e) (f)
1 Deferred Directors' Fees 1,065,399 93024 139,954 267,768 1,193,213
2
3 Executive Investment Plan 2,372,434 24200 766,479 90,615 1,696.570
4
5 Miscellaneous Retirement Benefits 1,732,740 var. 206,864 107,950 1.633,826
6 "1 • .!JC. /tev(." ...... ~ -
7 Transmission Delivery Charge- I 3,641,774 ) 45620 41 6,538 ,)_ ( 3,225,236 )
8 Boswell Sale - -9
10 Deferrals Supplemental Executive 19,968,648 24200 2.839,877 2,919,623 20,048,394
11 Retirement Plan
12
13 Insurance Reimbursements 44,926 10700 35,044,926 35,000.000
14
15 FIN 48 - Income Tax Non-Current 370. 150 var. 75,336 259,730 554,544
16
17 Labor Allocations -242 var. 23,527,494 23,527,477 -259
18
19 Miscellaneous 3,156,2 19 var. 2,617,000 244,753 783,972
20 A
21 / + ~ -- /{v4 ?. ,,. ? ?' l~o 5 l-6/'z..c. A/C- 2.. y , ,
L3 ,J.. ., ro o.., 9o? o L.:' A/'/ L::l/Z.. /1.5 ,A/t$fs-fl/ Vd To 1c~t1u~ 24 / C .;.;1 C' / V?)C 25
26 /./A/A v-vo.,n__ -'t1/2-1.F~ u r->r.> 1 27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47 TOTAL 32,352,048 :x~·~~'?;;t•;~ 65,634,468 62,41 7,916 29.135,496
FERC FORM NO. 1 (ED. 12-94) Page 269
RB-33 Docket No. E015/GR-16-664
Page 1 of 1
Minnesota Power Amortization of DC Line Acquisition Cost & PPA Renegotiation Costs
DC Line Acguisiton Costs - in account 11400 Utility Plant Acquisition Adlustment
E-015/D-08-422 Estimated Estimated Net Plant Average Approved Proposed
OIC@ 12/31/09 Accum Reserve Balance Service Life Deer Rate Deereciation
Acct 3500 86,085 0 86,085 N/A N/A 0 Acct3505 2,315,831 0 2,315,831 N/A N/A 0 Acct 3520 84,444 84,444 (0) 50 2.20% 0 Acct 3530 63,4 17,130 21,763,218 41,653,912 42 2.69% 1,705,921 Acct 3540 21,195,756 5.393,401 15,802,355 60 1.60% 339,132 Acct 3560 16,380,732 12,289,881 4,090.851 53 2.61 % 427,537
103,479,978 39,530,944 63,949,034 2,472,590
Composite Rate 2.39% Transaction costs 1,234,304.71 [1]
Annual Amortization 29493 /12
Amortization per Month 2,458
Renegotiation Costs - in account 18230 subaccount 3003 Other Regulatory Assets
PPA Renegotiation Costs 1,270, 161.74 [1] Amortization Period 17 yrs Annual Amortization 74,715
/12 Amortization per Month 6,226
[1] Includes Mar 2010 adjustment for legal fees not billed/paid until 2010
PPA Acguisition 1-'l-'A Acguisition 12/31/09 Beginning Balance 1,270,161 .74 1,234,304.71 12/31/10 Balance 1, 195,449.74 1,204,808.71 Jan.-Feb. Amortization (12,072) (4,916) Jan. Amortization (6.226) (2,458) Mar. Amortization (6,036) (2,458) Feb. Amortization (6,226) (2,458) Apr. Amortization (6,796) (2,458) Mar. Amortization (6,226) (2,458) May Amortization (6,226) (2,458) Apr. Amortization (6,226) (2,458) Jun. Amortization (6,226) (2,458) May Amortization (6,226) (2,458) Jul. Amortization (6,226) (2,458) Jun. Amortization (6,226) (2,458) Aug. Amortization (6,226) (2,458) Jul. Amortization (6,226) (2,458) Sep. Amortization (6,226) (2,458) Aug. Amortization (6,226) (2,458) Oct. Amortization (6,226) (2,458) Sep. Amortization (6,226) (2,458) Nov. Amortization (6,226) (2,458) Oct. Amortization (6,226) (2,458) Dec. Amortization (6,226) (2,458) Nov. Amortization (6,226) (2,458) 12/31/10 Balance 1,195,449.74 1,204,808.71 Dec. Amortization (6,226) (2,458)
12/31 /11 Balance 1, 120,737 .74 1, 175,312.71
12/31/11 Balance 1, 120,737.74 1,175,312.71 12/31/12 Balance 1,046,025.74 1, 145,816.71 Jan. Amortization (6,226) (2,458) Jan. Amortization (6,226) (2,458) Feb. Amortization (6,226) (2,458) Feb. Amortization (6,226) (2,458) Mar. Amortization (6,226) (2,458) Mar. Amortization (6,226) (2,458) Apr. Amortization (6,226) (2,458) Apr. Amortization (6,226) (2,458) May Amortization (6,226) (2,458) May Amortization (6,226) (2 ,458) Jun. Amortization (6,226) (2,458) Jun. Amortization (6,226) (2,458) Jul. Amortization (6,226) (2,458) Jul. Amortization (6,226) (2,458) Aug. Amortization (6,226) (2,458) Aug. Amortization (6,226) (2,458) Sep. Amortization (6,226) (2 ,458) Sep. Amortization (6,226) (2,458) Oct. Amortization (6,226) (2 ,458) Oct. Amortization (6,226) (2,458) Nov. Amortization (6,226) (2,458) Nov. Amortization (6,226) (2,458) Dec. Amortization (6,226) (2.458) Dec. Amortization (6,226) (2,458) 12/31/12 Balance 1,046,025.74 1,145,816.71 12/31/13 Balance 971,313.74 1,1 16,320.71
UMWI Amortization Entries
Volume 5 - RB-34 Docket No. E015/GR-16-664
Page 1 of 4
Minnesota Power Amortization of DC Line Acquisition Cost & PPA Renegotiation Costs
PPA Acguisition
(j) PPA
12/31113 Balance 971,3 13.74 1, 116,320.71 12/31/1 4 Balance 896,601 .74 Jan. Amortization (6,226) (2,458) Jan. Amortization (6,226.00)
Acguisition (j) 1,086,824.71 (2,458)
Feb. Amortization (6,226) (2,458) Feb. Amortization (6,226.00) (2,458) Mar. Amortization (6,226) (2 ,458) Mar. Amortization (6,226.00) (2,458) Apr. Amortization (6,226) (2,458) Apr. Amortization (6,226.00) (2,458) May Amortization (6,226) (2 ,458) May Amortization (6,226.00) (2,458) Jun. Amortization (6,226) (2,458) Jun. Amortization (6,226.00) (2,458) Jul. Amortization (6,226) (2,458) Jul. Amortization (6,226.00) (2,458) Aug. Amortization (6,226) (2 ,458) Aug. Amortization (6,226.00) (2,458) Sep. Amortization (6,226) (2,458) Sep. Amortization (6,226.00) (2,458) Oct. Amortization (6,226) (2 ,458) Oct. Amortization (6,226.00) (2,458) Nov. Amortization (6,226) (2 ,458) Nov. Amortization (6,226.00) (2,458) Dec. Amortization (6,226) (2 ,458) Dec. Amortization
0 (6,226.00)
12/31/ 14 Balance 896,601.74 1,086,824.71 12/31/15 Balance 821,889.74
f5)_5 (-i.::f2CP/ rue CJ.Jc_
Jj--5 dv1A-Otc--> /7.,,.-1?-A./ rt''Lc P~6 E /!'f L;L
(2,458)
6J 1,057,328.71
coo /l"!L 9
/ +~ ?])9; 2 'jb L -
J-t '-! 1072 07) :--z- I J
;9JJJZ3 / I J
UMWI Amortization Entries
Volume 5 - RB-34 Docket No. E015/GR-16-664
Page 2 of 4
Name OT Kesponaent lnlS ~on IS: uate OT Kepon Yearwenoa oT Kepon
ALLETE, Inc. (1) An Original (Mo. Da, Yr)
End of 2015/04 (2) n A Resubmission I I
SUMMA! Y OF UTILITY PLANT AND ACCUML LATED PROVISIONS FOR DEPRECIATION. AMORTIZATION AND DEPLETION
Report in Column (c) the amount for electric function, in column (d) the amount for gas function. in column (e) , (f). and (g) report other (specify) and in
·1umn (h) common function.
Line Classification Total Company for the Electric
Current Year/Quarter Ended No.
(a) (b) (c)
1 Utility Plant i\i . it:4!V: r\::'0.;:i'~· '/!f~1!·~,,'. '~ 1 i.~' r::~~;~~f(:/; ~~ ii;i!K., ?: 2 In Service . '" ':/:'· .. ·. : .:·:~ ...;.~;'·~· ' .. ,._,'J ,;<'.; ',~i\, ; \ .. _,.; \ _,, : 1 .\ , .. "-" ~:: .. 1·,t
3 Plant in Service (Classified) 3, 723.681,673 3,723,681,673
4 Property Under Capital Leases
5 Plant Purchased or Sold
6 Completed Construction not Classified 520,264,370 520,264,370
7 Experimental Plant Unclassified
8 Total (3 thru 7) 4,243,946,043 4,243,946,043
9 Leased to Others
10 Held for Future Use 19,426 19,426
1!_ Construction Work in Progress 97,839,039 97,839_.N9
( 1 ~ :t>.cquisition Adjustments DC. A_ I /V' (.;; (-c~c A/C- 1,057,328 ( 1.057.328V
- 13 Total Utility Plant (8 thru 12) //L-/00 4 ,342,861,836 4,342,861 ,836
14 Accum Prov for Depr, Amort, & Depl /"> 1,277,486,750 1,277,486,750 --15 Net Utility Plant (13 less 14) /-:11 t'LI 0 1- (////W J. 3,065,375,086 3,065,375,086
16 Detail of Accum Prov for Depr, Amort & Depl /~5/JC.T/c; /l/ ·«.-:r .. ·· 'J}l •Y '!~;. ';, ... ;; "if[~;;T(~1;,-~·lfi~~~q .. ,._.J}. 8 , n·-: ,::. .... . , ...
17 In Service: ./:-u./T~ 18 Depreciation 1.233,945,330 1,233,945,330
19 Amort & Depl of Producing Nat Gas Land/Land Right ; t~#J~t;::~t·~·~\: oint;<~.:I.r ~~1 ,· ~ • I
0 Amort of Underground Storage Land/Land Rights ,-:;'K~!.T.tl·!:.:;~~; .. · ·•~"-'~~:·Lj~ 2 1 Amort of Other Utility Plant 43,522,252 43,522,252
22 Total In Service (18 tllru 21) 1,277,467,582 1,277,467,582
23 Leased to Others .•.•. "f!f.i~f:' .. -0';'" .(.~: ;_;:;;,y,.7,,;:,.~" . .,. l ; • -~ ' ' ' ' • ·;•,; ),:-,1_ :.\ .•••••.•
24 Depreciation
25 Amortization and Depletion
26 Total Leased to Others (24 & 25)
27 Held for Future Use ~~·:::···1'.·. :~«:, ;f.'1./;~ :':~Jt'..'·" vs\: :~,T.J.~'fx?f~~;,~·.:i:t;,j' " ' ;~\, "" ~ '·'.··--· 28 Depreciation 19,168 19,168
29 Amortization
30 Total Held for Future Use (28 & 29) 19,168 19,168
31 Abandonment of Leases (Natural Gas) ~'.1:.'!"i:-h '"'"'"" ·~:t.~;'.J i' 'ltr t>Y,...". f - ;,..,,., ~- ,.;~~:~!.', '•· ~;
32 Amort of Plant Acquisition Adj
33 Total Accum Prov (equals 14) (22,26,30,31,32) 1.277,486,750 1,277,486,750 .
FERC FORM NO. 1 (ED. 12-89) Page 200
Volume 5 - RB-34 Docket No. E015/GR-16-664
Page 3 of 4
Name of Respondent This wort Is: Date of Report Year/Period of Report
ALLETE, Inc. (1) An Original (Mo, Da, Yr) End of 2015/04 (2) n A Resubmission I I
OTHER REGULATORY ASSETS !Account 182.3\
1. Report below the particulars (details) called for concern ing other regulatory assets, including rate order docket number, if applicable. ~ ' 1inor items (5% of the Balance in Account 182.3 at end of period, or amounts less than $100,000 which ever is less), may be grouped
.asses. 3. For Regulatory Assets being amortized, show period of amortization.
Line Description and Purpose of Balance al Beginning Debits CREDITS Balance at end of No. Other Regulatory Assets of Current Written off During the Written off During Current Quarter/Year
Quarter/Year Quarter FY ear Account the Period Amount
(a) (b) (C) Charged (d) (e) (I)
1 FAS 109 · AFDC 45, 182,203 39,509,652 var. 22,093, 117 62,598,738
2
3 Asset Retirement Obligation Deferrals 17,822,934 6,860,681 var. 3,052,900 21,630,715 ,
4
( 5 ~ Acquisition Costs for Wind Project /->p-JJ v' 896,602 407.3 74,712 821,890
6 A/C I$ ;;.Jo .. ~Pt>_ 7 Transmission Tracker Rider
v 12,714,280 15,778,893 var. 15,768,685 12,724,488
8 f/A'fL} 0\ i.IRi ntut 9 Renewable Tracker Rider
, 7TVvvSA_c5;C> v</ 41,378,323 62,859,210 var. 64,234,204 40,003,329
10 oa_s I 11 Environmental Improvement Rider 5,566,1 18 14,961,706 var. 15,241 ,582 5,286,242
12
13 Medicare Part D 4,991,586 4,991,586
14
15 FAS 158 ·
16 Pension 208,203,266 12,508,498 var. 14,220,058 206,491,706 I
17 SERP 7,068,741 43,893 var. 1,434,876 5,677,758
18 ~
:.!O
21
22
23
24
25
26
27
28
29
3D
31
32
33
34
35
36
37
38
39
40
41
·~
44 TOTAL: 343,824,053 152,522,533 • . ;~·fc/;J; :\,:'-, :·. 136, 120, 134 360,226,452
FERC FORM NO. 1/3-Q (REV. 02-04) Page 232
Volume 5 - RB-34 Docket No. E015/GR-16-664
Page 4 of 4
Name of Respondent This Report is: Date of Report Year/Period of Report
ALLETE, Inc. ( 1) 0 An Original (mo, da, yr)
(2) 0 A Resubmission I I end of 2015104
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDIT(S:)ntinued)
Line Current Year Prior Year
Ref. End of Quarter/Year End Balance Title of Account Page No. Balance 12/31
(a) (b) (c) (d)
46 Matured Interest (240) 0 0
47 Tax Collections Payable (241) 1,295,399 1,311 ,974
48 Miscellaneous Current and Accrued Liabilities (242) 46,809,184 36,599,842
49 Obligations Under Capital Leases-Current (243) 0 0
50 Derivative Instrument Liabilities (244) 0 0
51 (Less) Long-Term Portion of Derivative Instrument Liabilities 0 0
52 Derivative Instrument Liabilities - Hedges (245) 0 257,222
53 (Less) Long-Term Portion of Derivative Instrument Liabilities-Hedges 0 0
54 Total Current and Accrued Liabilities (lines 37 through 53) 220, 126,889 231,690,992
55 DEFERRED CREDITS
( 5§) Customer Advances for Construction (252) f V 1,899,748 (l) 1,552, 147
57 Accumulated Deferred Investment Tax Credits (255) 266-267 25,746,689 10,038,593
58 Deferred Gains from Disposition of Utility Plant (256) 0 0 59 Other Deferred Cred its (253) 269 29, 135,496 32,352,048
60 Other Regulatory Liabilities (254) 278 101 ,736,552 93,006,215
61 Unamortized Gain on Reaquired Debt (257) 0 0
62 Accum. Deferred Income Taxes-Accel. Amort.(281) 272-277 87,615,792 64,647,953
63 Accum. Deferred Income Taxes-Other Property (282) 767,379,856 668,968,015
64 Accum. Deferred Income Taxes-Other (283) 122,954,008 11 9, 930,293
65 Total Deferred Credits (lines 56 through 64) 1, 136,468, 141 990,495,264
66 TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65) 4 ,909, 709,683 4,399,991,008
1J:.!_ - I, ,, >z..,, ~'{$ (__ -
FERC FORM NO. 1 (rev. 12-03) Page 113
RB-35 Docket No. E015/GR-16-664
Page 1 of 1
Name of Respondent This Report is: Date of Report Year/Period of Report
ALLETE, Inc. (1) [] An Original (mo, da, yr)
(2) D A Resubmission I I end of 2015/04
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Line Current Year Prior Year
Ref. End of Quarter/Year End Balance Title of Account Page No. Balance 12/31
(a) (b) (c) (d)
1 PROPRIETARY CAPITAL
2 Common Stock Issued (201) 250-251 1,212,876,747 1,055,637,305
3 Preferred Stock Issued (204) 250-251 0 0
4 Capital Stock Subscribed (202. 205) 0 0
5 Stock Liability for Conversion (203, 206) 0 0
6 Premium on Capital Stock (207) 0 0
7 Other Paid-In Capital (208-211) 253 64,258,376 50,504,812
8 Installments Received on Capital Stock (212) 252 0 0
9 (Less) Discount on Capital Stock (213) 254 0 0
10 (Less) Capital Stock Expense (214) 254b 0 0
11 Retained Earnings (215. 215.1, 216) 11 8-11 9 468.799.229 448,706,512
12 Unappropriated Undistributed Subsidiary Earnings (2 16.1) 118-1 19 104,573.058 81 .461 ,246
13 (Less) Reaquired Capital Stock (217) 250-251 5,822.855 5,822.855
14 Noncorporate Proprietorship (Non-major only) (218) 0 0
15 Accumulated Other Comprehensive Income (219) 122(a)(b) -24.584,888 -21 ,012.490
16 Total Proprietary Capital (lines 2 through 15) 1.820,099,667 1.609,474,530
17 LONG-TERM DEBT
18 Bonds (221) 256-257 1,438,300,000 1,303,980,000
19 (Less) Reaquired Bonds (222) 256-257 0 0
20 Advances from Associated Companies (223) 256-257 0 0
21 Other Long-Term Debt (224) 256-257 0 0
22 Unamortized Premium on Long-Term Debt (225) 0 0
23 (Less) Unamortized Discount on Long-Term Debt-Debit (226) 4,639 5,689
24 - Total Long-Term Debt (lines 18 through 23) 1,438.295,361 1,303,974,311
OTHER NONCURRENT LIABILITIES , Obligations Under Capital Leases - Noncurrent (227) 0 0
27 Accumulaled Provision 101 Proµe1ty lm;urcince (228.1) 0 0
28 Accumulated Provision for Injuries and Damages (228.2) 2,841,361 3,245,677
29 Accumulated Provision for Pensions and Benefits (228.3) 201 ,960,869 185,756,405
30 Accumulated Miscellaneous Operating Provisions (228.4) 0 0
31 Accumulated Provision for Rate Refunds (229) 0 0
32 Long-Term Portion of Derivative Instrument Liabilities 0 0
33 Long-Term Portion of Derivative Instrument Liabilities - Hedges 0 0
34 Asset Retirement Obligations (230) 89,917,395 75.353,829
35 Total Other Noncurrent Liabilities (lines 26 through 34) 294. 719,625 264.355,911
36 CURRENT AND ACCRUED LIABILITIES
37 Notes Payable (231) 0 0
38 Accounts Payable (232) 74,215,620 125,434,374
39 Notes Payable to Associated Companies (233) 0 0
40 Accounts Payable to Associated Companies (234) 26,957.906 8,072.373
( 41) Customer Deposits (235) (!) 480.131 fl-) 131
4 2 Taxes Accrued (236) 262-263 52,192,697 - 42,492,864
43 Interest Accrued (237) 18,175,952 17,522,2 12
44 Dividends Declared (238) 0 0
45 Matured Long-Term Debt (239) 0 0
/ .+ L ;. l v01J I -- = t...
FERC FORM NO. 1(rev.12-03) Page 112
RB-36 Docket No. E015/GR-16-664
Page 1 of 1
Allete, Inc. d/b/a Minnesota Power
Other Deferred Credits
FERC Acct # Description 12/31/2014 12/31/2015 Average Bal.
25300‐9058 Hibbard Decommis Exp Units 1 & 2 (26,497) (26,497) (26,497)
25300‐9059 Hibbard Decommis Exp Units 3 & 4 (312,725) (312,725) (312,725)
Total (339,222) (339,222) (339,222)
FERC Acct # Description 12/31/2014 12/31/2015 Average Bal.
25300‐9091 Wind Performance Deposit ‐ Oliver (150,000) (150,000) (150,000)
Volume 5 - RB-37 Docket No. E015/GR-16-664
Page 1 of 1
Allete, Inc. d/b/a Minnesota Power
Other Deferred Credits
FERC Acct # Description 12/31/2014 12/31/2015 Average Bal.
25300‐9058 Hibbard Decommis Exp Units 1 & 2 (26,497) (26,497) (26,497)
25300‐9059 Hibbard Decommis Exp Units 3 & 4 (312,725) (312,725) (312,725)
Total (339,222) (339,222) (339,222)
FERC Acct # Description 12/31/2014 12/31/2015 Average Bal.
25300‐9091 Wind Performance Deposit ‐ Oliver (150,000) (150,000) (150,000)
Volume 5 - RB-38 Docket No. E015/GR-16-664
Page 1 of 1
Cost of Service Study 12/31/2015
Balance Sheet 281 , 282, 283: STEAM HYDRO WIND TRANSMISSION DISTRIBUTION GENERAL Total
190: STEAM HYDRO WIND TRANSMISSION DISTRIBUTION GENERAL Total
Net
~ ftf1) 331,153,902 27,273,739
225,636,255 / 113,349,406 102,788,348 54,624,702
854,826,352
tr(Zh.) (121, 185,340) (13,249,707) /
(124,491,305) (50,261,693) (41,268,334) (41,542,783)
(391,999, 162)
462,827, 190 A, 1 - l
r,; l-.,..r <.. L,,. !1;_,, 1,: c Q,;:_c,/ ,)< Jc.f-r.r·ru{ fG\,'r (. ·i,,"J.
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\\P\Projects\Tax\SHARE\PTF\RATECASE\2016 Retail Rate Case\CSST 2015 actual.xlsx Summary
A
Volume 5 - RB-39 Docket No. E015/GR-16-664
Page 1 of 4
Minnesota Power 8:23 AM0511Ql2016 MPUC Retail Cost of Service Study 1N /; ' t·-1'
Page 1 2015 Actuals
Deferr~d lncom~ Taxes Bal~n~g ~hei:t Am2unts 2014 Balance 2015 Balance Average Cr(Dr) Activit~ 12131/14 Activit~ 12/31/15 2015
Accumulated Accelerated Amortization /f'"l. k3 Deferred Tax Pollution Cont1ol 64,647,953 64,647,953 22,967639 87,615,792 76,131,873 (Jl l)
(10) Total Accum. Amortization (ale 281 ) 64,647,953 64,647,953 22.967,839 87,615,792 76, 131,873
Accumulated Liberalized Depreciation ~- ~ 22,747,617 tt ·A 31,033,919 29,890,768 (?/?,) FAS 109 Amounts in Acct 282 22.747,617 14266,301
Generation F·4 433,645,270 k 433,645,270 G·4 63,766.957 4 497.432,227 '"·~·'" 1 Transmission 93,434,612 93,434,612 16,937.492 l 110,372, 104 101,903,358
Oist1ibution 91,220, 161 91,220,161 530,768 91,750,929 91,465,545 Genetal Plant 17,792,701 17 792 701 2.715,053 20,507,754 19,150,228
(11) Total Accum. Lib. Dep1ec. 658,640,361 658,840,361 98,256,571 757,096,932 707,968,647
A'~ A;-r Accumulated GL Depreciation Expense • Book Combined In Above Numbers a/c283
~ ... \O 18,691,879 k., A"''~ (ifl) AFDC FAS 109 F·4 18,691,879 G·4 7,205,22 I 25,897,100 22,294.490
Amortize Mortgage Regist1ation 0 ,_ . ., 0 0 1 0 0 Consetvation Improvement Project (461 ,827) (461,827) (634 691) ~- (1 ,096,518) (779,173) Def Non-Qualified Plans (NCA) t,055,058 1,055,058 71064 1,126,122 1,090,590 Deferred Gain/Loss 59,422 59.422 0 59,422 59.422 ESOP 187,094 187,094 (167094) 0 93,547 FAS 158 88,667, 121 88,867,121 445,026 89,312,147 89,089,634 Fuel Clause Adjustment 6,732,968 6,732,968 (2,354 ,780) 4,378,188 5,555,578 Health Subsidy • State Addback 0 0 0 0 0 Medicare Subsidy 2 065,019 2,065,019 0 2,065,019 2,065,019 Prepaid Bison Easements 496,642 496,642 6,985 503,827 500,335 Prepaid Insurance 2.224,605 2,224,605 30,964 2,255,569 2,240,087 Prepayment Expense • Bonds 1,588,328 1,588,328 (59.022) 1,529,306 1,558,817 Property Taxes (24,454) (24.454) (268 752) (313,206) (168,830) OPEB · FAS 106 0 0 0 0 0 Rate Case Expense (550.741 ) 550 741 (275,370) 826 111 (688,426)
Subtotal ale 283 120,931,314 120,931,314 3.959,551 124,890,865 122,911 ,090 p.-'l:. jl. -'1
a/c190 ... ,, r'' (¥1) 75M ESOP • MP Timing Difference F·4 2,722, 117 A-11 2,722,117 G-4 (2722,117) 0 1,361 ,059
Accrued Vacation 2.332 530
l 2,332,530 34.382 l '~"' 2,349,721
AMT Carryforward • Fedetal 1,884,417 1,864,417 0 1,884.417 1.864.417 AMT Carryforward • State ' · 125.034 1,125,034 0 1,125,034 1,125,034 ARO Accretion 1,213,609 1,213,609 1722,432) 491 ,177 852,393 ARO Reg Asset Amort 229,616 229,616 0 229,616 229,616 AFDC FAS 109 179,742 A -u .. 179,742 (62599) _4.·(l 117,143 148.443 Audit Interest Expense 7. t 74 A'"' '' 7,174 (7 t74) ,4- If 0 3,587 Bad Debt Expense t03,425 103,425 0 103,425 103.425 Boswen Transmission Agreement 1,506,602 1,506,602 (t 72 322) 1,334,280 1,420,441 Deferred Direct0<s Fees 4t8.t87 418,187 46238 466,425 442,306 Deferred Executive Plans t8.602.279 t8,602,279 (509, t57) t8,093,122 18,347,701 Deferred Fuel Credits 0 0 0 0 0 EIP Death Benem 594,459 594,459 (28601) 565,858 580,159 Environmental Reseive 0 0 0 0 0 EPA NOV t,654,800 1,654,800 (243,0t 4) 1,411,786 1,533,293 FAS 158 Employee Benefits t45,223 145,223 (t45,223) 0 72,612 FAS 158 • Monthly 0 0 0 0 0 Foreign Tax Credit 55,t21 55,121 lt,097 66,218 60,670 ITC · FAS 109 7,083,346 7,083,346 (536593) 6,546,753 6,815,050 ITC • Federal 0 0 t6,468,560 16,468,560 8,234,260 ITC ·State 6 530,930 6,530,930 2.583863 9, 114,793 7,822,862 Medical claims (CA) 57t ,903 571,903 (57,938) 513,965 542,934 MISO Reserve t ,1 t6,990 1,1 16,990 558.495 ND ITC Regulatory liability 3 794,462 3,794.462 1,495,337 5,289,799 4,542, 131 New Hire Credit 4,000 4,000 0 4,000 4,000 NOL Carrylonvard • Federal t35,679,829 135,679,829 32 821.928 168,501,757 152,090, 793 NOL Carryforward • State 6,809,297 6,809,297 4,370,261 1t,179,558 8,994.428 Pension Expense 59,096,013 59,096,013 5,91l6. t60 65,082,173 62,089,093 Performance Shares· FAS 123R 2t9,543 219,543 6t3.794 833,337 526,440 Postemployment Benefits · FAS 112 1.548, t08 1,548,108 (250995) 1,297,113 1,422,611 Postretirement Benefits· FAS 106 (6t6) (616) (324,8t9) (325.435) ( t 63,026) Production Tax Credit 56,500,604 56,500,604 36,961,345 93.461,949 74,981,277 Property Related 45,133,850 K 45,133,850 t0306.250 55,440,100 50,286,975 Property Tax Accrual 0 0 0 0 0 R&D Credit • Federal t , I t8,562 1,1 t8,562 488,858 t ,607.420 1,362,99t R&D Credit • State 128,568 128,568 t85.495 314,063 221,3t6 Restricted Stock 470, t93 470, 193 (3,700) 466,493 468,343 Stock Options 137,874 137,874 (50.958) 86,916 112,395 Tax> Book Depreciation· FAS t09 2.450,866 A.-l 7, 2,450,866 (2824.045) ft•11 (373,179) 1,038,644 Tax Interest Capitalized 4,673,004 tV' I 4,673,004 (3.055,784) ,.-11 t ,617,220 3, 145,112 Unrealized Book Losses 375, t68 L 375, 168 268,503 ! 643,671 509,420
Sublotal a:c 190 365,099,839 365,099,839 102.043,590 467, 143,429 416.121,634 fl.-\ l,.. A- tt-
(13) Total Other Accumulated Deterred Taxes (a/e's 283 & 190) 486,031,153 486,031, 153 106.003,14t 592,034,294 539,032, 724 (14) Total Accumulated Deferred Tax (10+11+12+ 13) 1,209,519.467 1,209,519,467 227227,55t 1.436,747,018 1,323.133,243
\IP\Projecls\Tax\SHAREIPTF\RATECASE\2016 Retail Aale CaselCSST 2016 Aelail Aale Case.xlsx A- (11~) pt bal sheet (wp A)
Volume 5 - RB-39 Docket No. E015/GR-16-664
Page 2 of 4
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Volume 5 - RB-39 Docket No. E015/GR-16-664
Page 4 of 4
1Title Amount Capitalization Capitalization Cost Rate Weighted Cost Weighted Cost
Ratio Ratio Percentage Rates for Gross Rates for Gross(percent) with Limits AFDC Rate AFCD Rates
2015 Actual 54.29% with LimitsAverage short-term debt - 0.00%Short-term interest rate
Long-term debt 1,294,751,207 44.58% 45.71% 4.45% 2.03% 1.98%Preferred stock - 0.00% 0.00% 0.00% 0.00% 0.00%Common equity 1,609,474,527 55.42% 54.29% 2/ 10.38% 1/ 5.64% 5.69%
Total capitalization 2,904,225,734 100.00% 100.00% 14.83% 7.67% 7.67%
2 Gross rate for borrowed funds 2.03%
3 Rate for other funds 5.64%
4 Weighted average rate actually used this year a. Rate for borrowed funds 1.98% b. Rate for other funds 5.69%
1/ Rate shall be the rate granted in the last rate proceedings. If such is not available,the average rate actually used during the preceding three years shall be used.2/ Approved Common Equity Ratio per E015/GR-09-1151.
RATE FOR ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION
Components of formula
ALLETE Inc.d/b/a Minnesota Power
2015 ActualRate for Allowance for Funds Used During Construction
\\users\~sshimmin$\private\2016 Retail Rate Case\Inputs to COS\2015\Rate for AFUDC 2015 Actual
Volume 5 - RB-40 Docket No. E015/GR-16-664
Page 1 of 1
