46/4kv Sub Rebuilc

MAP 18 - 67
c: l1 II ••
Func Group Name Report Level Prior Years Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
0000· 102059 CWIP Distribution Billing Blanket -7,807 -7,807 -7.807 -7,807 -7,807 -7,807 -7,807 -7.807 -7,807 -7,807 -7.807 -7,807 -7,807
0000 - 102061 CWIP Unanticipated Road Blankf 1,062 1,062 1.062 1,062 1,062 1,062 1,062 1.062 1.062 1,062 1.062 1,062 1,062
0000 - 102062 CWIP Damage Claims 2004 2,275 2,275 2.275 2,275 2,275 2,275 2,275 2.275 2.275 2,275 2.275 2,275 2,275
0000 - 102066 CWIP Distribution Line Restoratic 28,416 28,416 28,416 28,416 28,416 28,416 28.416 28,416 28.416 28,416 28,416 28,416 28,416
0000· 102074 CWIP Temp Service 2004 3,986 3,986 3,986 3,986 3,986 3,986 3,986 3,986 3,986 3,986 3,986 3,986 3,986
0000 - 102090 CWIP Dul 264fdr Ins1l Tie to 221l 55,513 55,513 55.513 55,513 55,513 55,513 55,513 55.513 55.513 55,513 55,513 55,513 55,513
C100T102110 CWIP Bos 115122kV Sub-Upgr S 19,085 19,085 19.085 19,085 19,085 19,085 19,085 19,085 19,085 19,085 19,085 19,085 19,085
B200 H 102140 CWIP Hydro Island Lake Fuse Ph 30,458 30,458 30,458 30,458 30,458 30,458 30,458 30,458 30,458 30,458 30,458 30,458 30,458
B200 H 102141 CWIP Hydro Fish Lake Embankrr 31,203 31,203 31.203 31.203 31,203 31,203 31,203 31,203 31,203 31,203 31,203 31,203 31,203
C100 T 102147 CWIP Hibbard SE Sub-Repl Osci 20,921 20,921 20.921 20.921 20,921 20,921 20,921 20,921 20,921 20,921 20,921 20,921 20,921
A100 G 102151 CWIP LEC 1 LIP Heater Replace 1 1 1 1 1 1 1 1 1 1 1 1 1
0001 - 102158 CWIP Akeley 115/34kv Sub Com 5,024 5,024 5.024 5.024 5.024 5,024 5,024 5,024 5,024 5,024 5,024 5,024 5,024
0001 - 102192 CWIP Virginia 115 Sub Replc UG 50 50 50 50 50 50 50 50 50 50 50 50 50
EOOO G 102204 CWIP Lost Lake MW-Conv N SPI 115 115 115 115 115 115 115 115 115 115 115 115 115
EOOO G 102209 CWIP Purchase Office Equip.-ES 439 439 439 439 439 439 439 439 439 439 439 439 439
B100 H 102279 CWIP Hydro Little Falls Automatic 14,605 14,605 14.605 14.605 14,605 14,605 14,605 14,605 14,605 14,605 14,605 14,605 14,605
A100 G 102326 CWIP BEC 4 Rewind Generator -6,460 -6,460 -6,460 -6,460 -6,460 -6,460 -6,460 -6,460 -6,460 -6,460 -6,460 -6,460 -6,460
A100 G 102327 CWIP BEC 4 Turbine Overhaul -37 -37 -37 -37 -37 -37 -37 -37 -37 -37 -37 -37 -37
DODO - 102349 CWIP Revenue Blanket 2005 -418,380 .418,380 -418,380 -418,380 -418,380 -418,380 -418,380 -418,380 -418,380 -418,380 -418,380 -418,380 -418,380
0000 - 102351 CWIP System Blanket 2005 87,391 87,391 87,391 87,391 87,391 87,391 87,391 87,391 87,391 87,391 87,391 87,391 87,391
0000 - 102352 CWIP Billing Blanket 2005 -7,832 -7,832 -7,832 -7,832 -7,832 -7,832 -7,832 -7,832 ·7,832 -7,832 -7,832 -7,832 -7,832
0000 - 102353 CWIP Unanticipated Road 2005 3,038 3,038 3,038 3,038 3,038 3,038 3.038 3,038 3,038 3,038 3,038 3,038 3,038
0000 - 102354 CWIP Damage Claims 2005 2,689 2,689 2,689 2,689 2,689 2,689 2.689 2,689 2,689 2,689 2,689 2,689 2,689
0000 - 102357 CWIP Specialized Apparatus 200 16,763 16,763 16,763 16,763 16.763 16,763 16,763 16,763 16,763 16,763 16,763 16,763 16,763
0000 - 102358 CWIP Temp Services 2005 -744 -744 -744 -744 -744 -744 -744 -744 -744 -744 -744 -744 -744
0000 - 102360 CWIP Dist Une Restoration 2005 19,716 19,716 19,716 19,716 19,716 19,716 19,716 19,716 19,716 19,716 19,716 19,716 19,716
DODO - 102361 CWIP Replace Various Undergro 9 9 9 9 9 9 9 9 9 9 9 9 9
0000 - 102369 CWIP Flwd-Meadds-Bmt Subs Si 783 783 783 783 783 783 783 783 783 783 783 783 783
0001 - 102390 CWIP Blanchard 34kv 511fdr Insl 7,812 7,812 7.812 7,812 7,812 7,812 7,812 7,812 7,812 7,812 7,812 7,812 7,812
0001 - 102393 CWIP Hubbard 34kv 523fdr Rece 61,989 61,989 61.989 61,989 61,989 61,989 61,989 61,989 61,989 61,989 61,989 61,989 61,989
EOOO G 102405 CWIP Structures & Improve Blanl 543 543 543 543 543 543 543 543 543 543 543 543 543
EOOO G 102413 CWIP GOB-Purchase Power Pial -16 -16 -16 -16 -16 -16 -16 -16 -16 -16 -16 -16 -16
A100 G 102427 CWIP BEC 3 Replace Steam Oru 69,283 69,283 69,283 69,283 69,283 69,283 69,283 69,283 69,283 69,283 69,283 69,283 69,283
A100 G 102443 CWIP THEC Fuel Solid Waste AJ. -5,138 -5,138 -5,138 -5,138 -5,138 -5,138 -5,138 -5,138 -5,138 -5,138 -5,138 -5,138 -5,138
0000 - 102460 CWIP 15th Ave Sub Upgrade Grc 113 113 113 113 113 113 113 113 113 113 113 113 113
0000 - 102461 CWIP Ridgvw 115/34kv Sub Rep 15,977 15,977 15,977 15,977 15,977 15,977 15,977 15,977 15,977 15,977 15,977 15,977 15,977
B200 H 102467 CWIP Hydro -Birch Lake Automat 3,398 3,398 3,398 3,398 3,398 3,398 3,398 3,398 3,398 3,398 3,398 3,398 3,398
0000 - 102469 CWIP Oistrib Sub Blanket 2005 94 94 94 94 94 94 94 94 94 94 94 94 94
B100 H 102474 CWIP Hydro Concrete Dam Refu 1 1 1 1 1 1 1 1 1 1 1 1 1
C100 T 102483 CWIP Transmission Line Blanket 1,169 1,169 1,169 1,169 1,169 1,169 1,169 1,169 1,169 1,169 1,169 1,169 1,169
ClOD T 102503 CWIP Eveleth BCC-Install Micro... 42,189 42,189 42,189 42,189 42,189 42,189 42,189 42,189 42,189 42,189 42,189 42.189 42,189
C100 T 102507 CWIP Forbes-Install Microwave F 43,526 43,526 43,526 43,526 43,526 43,526 43,526 43,526 43,526 43,526 43,526 43,526 43,526
C100 T 102510 CWIP Transmission Sub Btanket, 23,136 23,136 23,136 23,136 23,136 23,136 23,136 23,136 23,136 23,136 23,136 23,136 23,136
ClOD T 102533 CWIP Nashwauk 115kV Sub-Re~ 17 17 17 17 17 17 17 17 17 17 17 17 17
C100 T 102541 CWIP Forbes Sub-Termiante 8T 722,329 722,329 722,329 722,329 722,329 722,329 722,329 722,329 722,329 722,329 722,329 722,329 722,329
EOOO G 102559 CWIP Telecommunications Blank 5,014 5,014 5,014 5,014 5,014 5,014 5.014 5,014 5,014 5.014 5,014 5.014 5,014
EOOO G 102568 CWIP Telephone Blanket 2005 -1,627 -1,627 -1,627 -1,627 -1.627 -1,627 -1.627 -1,627 -1,627 -1,627 -1,627 -1,627 -1,627
B100 H 102572 CWIP Hydro Pillager Flowage Ea 50.449 50,449 50,449 50,449 50,449 50,449 50,449 50,449 50,449 50,449 50,449 50,449 50,449
A1QO G 102594 CWIP THEC Rpl Bottom Ash Ref -866 -866 -866 -866 -666 -866 -666 -666 -866 -866 -666 -866 -866
DODO - 102609 CWIP Telephony Enhancement F 427,747 427,747 427,747 427,747 427,747 427,747 427,747 427,747 427,747 427,747 427,747 427,747 427,747
A100 G 102620 CWIP BEC Com Repl C-14 Conv 14,100 14,100 14,100 14,100 14,100 14,100 14,100 14,100 14,100 14,100 14,100 14,100 14,100
A10Q G 102621 CWIP BEC Com Replace C-8 Co -383 -383 -383 -383 -383 -383 -383 -383 -383 -383 -383 -383 -383
0000 - 102682 CWIP Babbitt 46/4kv Sub Rebuilc -1,148 -1,148 -1,148 -1,148 -1,148 -1,148 -1,148 -1,148 -1,148 -1,148 -1,148 -1,148 -1,148
C100 T 102706 CWIP 115kV Bad-Long Lake 141 275,751 275,751 275,751 275,751 275,751 275,751 275,751 275,751 275,751 275,751 275,751 275,751 275,751
\\p\Projects\rates\2008 Retail Rate Case\lnformation Requests\OES 113 - 119\Response to OES 113\8(3b) 2008-09 CWIP without riders.xls
MAP 18 - 68
Func Group Name Report Level Prior Years Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
C100 T 102708 CWIP 115kV Embaras-Tower 1M 533,179 533,179 533,179 533,179 533,179 533,179 533,179 533,179 533,179 533,179 533,179 533,179 533,179
C100 T 102723 CWIP Blkbry 230kV Sub-Conv to 57,721 57,721 57,721 57,721 57,721 57,721 57,721 57,721 57,721 57,721 57,721 57,721 57,721
C100 T 102724 CWIP BEC-Conv 10 6GHz Dig. 92,154 92,154 92,154 92,154 92,154 92,154 92,154 92,154 92,154 92,154 92,154 92,154 92,154
C100 T 102726 CWIP RECC-Mapboard Extensio 687 687 687 687 687 687 687 687 687 687 687 687 687
0001 - 102741 CWIP Virginia 115123 kv Sub-Ore -1,029 -1,029 -1,029 -1,029 -1,029 -1,029 ·1,029 -1,029 -1,029 ·1,029 ·1,029 -1,029 -1,029
A100 G 102746 CWIP THEC Replace Bushings # -219 -219 -219 ·219 -219 -219 ·219 -219 -219 -219 -219 -219 -219
DODO - 102750 CWIP I Falls Construct New pole 93 93 93 93 93 93 93 93 93 93 93 93 93
A100 G 102754 CWIP BECF Replace Dumper Dr 2,224 2,224 2,224 2,224 2,224 2,224 2,224 2,224 2,224 2,224 2,224 2,224 2,224
EOOO G 102778 CWIP Replace Copiers 2006 25,397 25,397 25,397 25,397 25,397 25,397 25,397 25,397 25,397 25,397 25,397 25,397 25,397
EOOO G 102779 CWIP Replace Hi9h Speed COpiE 49,497 49,497 49,497 49,497 49,497 49,497 49,497 49,497 49,497 49,497 49,497 49,497 49,497
EOOO G 102789 CWIP Upgrd Scan/DigNiew Equi 28,847 28,847 28,847 28,847 28,847 28,847 28,847 28,847 28,847 28,847 28,847 28,847 28,847
Bl00 H 102800 CWIP Hydro Thomson-FDL Conti 212,940 212,940 212,940 212,940 212,940 212,940 212,940 212,940 212,940 212,940 212,940 212,940 212,940
Cl00 T 102849 CWIP Transmission Sub Blanket· 53,703 53,703 53,703 53,703 53,703 53,703 53,703 53,703 53,703 53,703 53,703 53,703 53,703
C100 T 102851 CWIP RTU Replacements Variou 3,124 3,124 3,124 3,124 3,124 3,124 3,124 3,124 3,124 3,124 3,124 3,124 3,124
Cl00 T 102857 CWIP Blndn 115/34kV Sub-Add ~ -9 -9 -9 -9 -9 -9 -9 -9 -9 -9 -9 -9 -9
Cl00 T 102860 CWIP Hbbng 115/34kV Sub-lnstc 46,132 46,132 46,132 46,132 46,132 46,132 46,132 46,132 46,132 46,132 46,132 46,132 46,132
C100 T 102861 CWIP RECC-Upgrade BB Sonet 97,742 97,742 97,742 97,742 97,742 97,742 97,742 97,742 97,742 97,742 97,742 97,742 97,742
C100 T 102863 CWIP Rvrtn 230kV SUb-Upgrd BI 60,618 60,618 60,618 60,618 60,618 60,618 60,618 60,618 60,618 60,618 60,618 60,618 60,618
Cl00 T 102864 CWIP Arrhd 230kV Sub-Uprd BB 72,617 72,617 72,617 72,617 72,617 72,617 72,617 72,617 72,617 72,617 72,617 72,617 72,617
Cl00 T 102865 CWIP Blkbry 230kV SUb-Upgrd e 95,170 95,170 95,170 95,170 95,170 95,170 95,170 95,170 95,170 95,170 95,170 95,170 95,170
C100 T 102866 CWIP Frbs 5001230 Sub-Uprd BE 65,316 65,316 65,316 65,316 65,316 65,316 65,316 65,316 65,316 65,316 65,316 65,316 65,316
C100 T 102867 CWIP lawler Rplr-Upgrd 8B to C 53,804 53,804 53,804 53,804 53,804 53,804 53,804 53,804 53,804 53,804 53,804 53,804 53,804
C10Q T 102868 CWIP Arrhd 230kV Sub-Inst Sonl 254 254 254 254 254 254 254 254 254 254 254 254 254
C100 T 102869 CWIP Rvrtn 230kV Sub-Conv Cn 91,112 91,112 91,112 91,112 91,112 91,112 91,112 91,112 91,112 91,112 91,112 91,112 91,112
EOOO G 102874 CWIP GOB-Uprd BB Sonetto CC 69,553 69,553 69,553 69,553 69,553 69,553 69,553 69,553 69,553 69,553 69,553 69,553 69,553
EOOO G 102876 CWIP Ft Ripley MW Cnvt 10 6GH 31,470 31,470 31,470 31,470 31,470 31,470 31,470 31,470 31,470 31,470 31,470 31,470 31,470
EOOO G 102877 CWIP Ft Rip MW-Cnvrt to 6GHZ 70,355 70,355 70,355 70,355 70,355 70,355 70,355 70,355 70,355 70,355 70,355 70,355 70,355
EOOO G 102878 CWIP Telecommunications Blank 26,142 26,142 26,142 26,142 26,142 26,142 26,142 26,142 26,142 26,142 26,142 26,142 26,142
DODO - 102913 CWIP Mobile Radio System Stud' 161,735 161,735 161,735 161,735 161,735 161,735 161,735 161,735 161,735 161,735 161,735 161,735 161,735
DODO - 102927 CWIP Carlton West 23/4kv Sub l 113,310 113,310 113,310 113,310 113,310 113,310 113,310 113,310 113,310 113,310 113,310 113,310 113,310
0001 • 102930 CWIP North 23kv 3021303/311 fdr 189,347 189,347 189,347 189,347 189,347 189,347 189,347 189,347 189,347 189,347 189,347 189,347 189,347
0001 • 102933 CWIP Boswell CCD 336fdr Relo f 1,827 1,827 1,827 1,827 1,827 1,827 1,827 1,827 1,827 1,827 1,827 1,827 1,827
0001 - 102940 CWIP l Prairie 502l535fdr lncrea 47,862 47,862 47,862 47,862 47,862 47,862 47,862 47,862 47,862 47,862 47,862 47,862 47,862
0001 - 102943 CWIP Mt Iron Repl Auto Transfer 733 733 733 733 733 733 733 733 733 733 733 733 733
0001 - 102944 CWIP 19 Lake 541 fdr Convert 1f( 125,484 125,484 125,484 125,484 125,484 125,484 125,484 125,484 125,484 125,484 125,484 125,484 125,484
0001 - 102947 CWIP Vemdale 34kv 519fdr Inst<: 118 118 118 118 118 118 118 118 118 118 118 118 118
0000 - 102950 CWIP Distrib Revenue Blanket 2{ -550,524 ·550,524 ·550,524 -550,524 ·550,524 ·550,524 -550,524 -550,524 -550,524 -550,524 -550,524 -550,524 ·550,524
0000 - 102951 CWIP Transformer Blankel 2006 10,464 10,464 10,464 10,464 10,464 10,464 10,464 10,464 10,464 10,464 10,464 10,464 10,464
0000 - 102952 CWIP System Blankel 2006 111,282 111,282 111,282 111,282 111,282 111,282 111,282 111,282 111,282 111,282 111,282 111,282 111,282
0000 - 102953 CWIP Billin9 Blanket 2006 29,157 29,157 29,157 29,157 29,157 29,157 29,157 29,157 29,157 29,157 29,157 29,157 29,157
0000 - 102957 CWIP Unanticipated Road 2006 63,462 63,462 63,462 63,462 63,462 63,462 63,462 63,462 63,462 63,462 63,462 63,462 63,462
0000 - 102958 CWIP Damage Claims 2006 2,237 2,237 2,237 2,237 2,237 2,237 2,237 2,237 2,237 2,237 2,237 2,237 2,237
DODO - 102959 CWIP Distrib Tool Blanket 2006 3,178 3,178 3,178 3,178 3,178 3,178 3,178 3,178 3,178 3,178 3,178 3,178 3,178
0000· 102961 CWIP Temp Services 2006 3,241 3,241 3,241 3,241 3,241 3,241 3,241 3,241 3,241 3,241 3,241 3,241 3,241
0000 - 102966 CWIP Dist line Restoration 2006 103,976 103,976 103,976 103,976 103,976 103,976 103,976 103,976 103,976 103,976 103,976 103,976 103,976
0000 - 102968 CWIP Disl Replace Various UG 2 631 631 631 631 631 631 631 631 631 631 631 631 631
0000 - 102971 CWIP Disl Specialized Appartus I 47,945 47,945 47,945 47,945 47,945 47,945 47,945 47,945 47,945 47,945 47,945 47,945 47,945
B100 H 102973 CWIP Hydro Sylvan HES-Conv t( 24,176 24,176 24,176 24,176 24,176 24,176 24,176 24,176 24,176 24,176 24,176 24,176 24,176
A1 00 G 102980 CWIP lEC AREA Unit 2 -125 -125 -125 -125 -125 -125 -125 -125 -125 -125 -125 -125 ·125
8100 H 102998 CWIP Hydro upgrades 233 233 233 233 233 233 233 233 233 233 233 233 233
EOOO G 103000 CWIP Vista Security Panels-Var: 27,347 27,347 27,347 27,347 27,347 27,347 27,347 27,347 27,347 27,347 27,347 27,347 27,347
A100 G 103013 CWIP HECIDSD#2·CEMS Repla' 3,419 3,419 3,419 3,419 3,419 3,419 3,419 3,419 3,419 3,419 3,419 3,419 3,419
A100 G 103077 CWIP lEC AREA Unit 1 ·3,259 -3,259 -3,259 -3,259 -3,259 -3,259 -3,259 -3,259 -3,259 -3,259 -3,259 -3,259 -3,259
0000 - 103103 CWIP Minorca 46/13.8kv Sub & 1 858 858 858 858 858 858 858 858 858 858 858 858 858
\\p\Projects\rates\2008 Retail Rate Case\lnformalion Requests\OES 113· 119\Response to OES 113\B(3b) 2008-09 CWIP without riders. xis
MAP 18 - 69
'-" ..' . ;
Func Group Name Report level PdorYears Month 1 Month 2 Month 3 Month 4 Month 5 M.9..!!!!l.§ Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
C100 T 103107 CWIP RECC-Inst Dig Cross Com 181.374 181.374 181,374 181,374 181.374 181,374 181,374 181.374 181,374 181,374 181,374 181.374 181,374
C100 T 103108 CWIP Forbes 230kV Sub-lnst Di~ 85,393 85,393 85,393 85,393 85,393 85,393 85,393 85,393 85,393 85,393 85,393 85,393 85,393
C100 T 103109 CWIP Blkbry 230kV Sub-Inst Dig 67,091 67,091 67,091 67,091 67,091 67,091 67,091 67,091 67,091 67,091 67,091 67,091 67,091
C1OOT103110 CWIP Rvrtn 230kV Sub-Inst Dig ( 79,862 79,862 79,862 79,862 79,862 79,862 79,862 79,862 79,862 79,862 79,862 79,862 79,862
A100 G 103136 CWIP HEC - Turbine Bay O/H Cr 69,277 69,277 69,277 69,277 69.277 69,277 69.277 69,277 69,277 69,277 69,277 69,277 69,277
Al00 G 103168 CWIP BEC 4- 4A Pulverizer Over 46,816 46,816 46,816 46,816 46,816 46,816 46.816 46,816 46,816 46,816 46,816 46,816 46,816
A100 G 103182 CWIP THEC - Replace Boiler Soc 96,295 96,295 96,295 96,295 96,295 96,295 96,295 96,295 96,295 96,295 96,295 96,295 96,295
A100 G 103191 CWIP THECF - Install Dust Colle· 264,551 264,551 264,551 264,551 264,551 264,551 264.551 264,551 264,551 264,551 264,551 264,551 264,551
A100 G 103196 CWIP THECF - Replace 01 Com 142,501 142,501 142,501 142,501 142,501 142,501 142.501 142,501 142,501 142,501 142,501 142,501 142,501
A100 G 103204 CWIP THECF - Upgrade ConveY' 44,649 44,649 44,649 44,649 44,649 44,649 44.649 44,649 44,649 44,649 44,649 44,649 44,649
B100 H 103215 CWIP HYD - Knife Falls Replace 214,767 214,767 214,767 214,767 214,767 214.767 214,767 214,767 214,767 214,767 214,767 214,767 214,767
B100 H 103216 CWIP HYD - little Falls Replace ' 101 101 101 101 101 101 101 101 101 101 101 101 101
B200 H 103217 CWIP HYD - Boulder lake Acces 31,241 31,241 31,241 31,241 31,241 31.241 31,241 31,241 31,241 31,241 31,241 31,241 31,241
B100 H 103218 CWIP HYD - Knife Falls - Replaco 33,084 33,084 33,084 33,084 33,084 33,084 33,084 33,084 33,084 33,084 33,084 33,084 33,084
B100 H 103219 CWIP HYD - Prairie River Unit 2 I 176,833 176,833 176,833 176,833 176,833 176,833 176,833 176,833 176,833 176.833 176,833 176,833 176,833
DODO - 103257 CWIP Dist Revenue Blanket 07 24.730 24,730 24,730 24,730 24,730 24,730 24,730 24,730 24,730 24.730 24,730 24,730 24,730
DODO - 103258 CWIP Dist System Blanket 07 285,052 285,052 285,052 285,052 285,052 285,052 285,052 285,052 285,052 285,052 285,052 285,052 285,052
0000 - 103259 CWIP Dist Billing Blanket 07 122,370 122,370 122,370 122,370 122,370 122,370 122,370 122,370 122,370 122,370 122,370 122,370 122,370
DODO - 103260 CWIP Dist Unanticipated Road BI 5,635 5,635 5,635 5,635 5,635 5,635 5,635 5,635 5,635 5,635 5,635 5,635 5,635
0000 - 103262 CWIP Dist Sub Blnkt 2.4-46kv H~ 23,368 23,368 23,368 23,368 23,368 23,368 23,368 23,368 23,368 23,368 23,368 23,368 23,368
0000 - 103263 CWIP Dist Specialized Apparatus 59,755 59,755 59,755 59,755 59,755 59,755 59,755 59,755 59,755 59,755 59,755 59,755 59,755
DODO - 103264 CWIP Distline Restoration 07 100,871 100,871 100.871 100,871 100,871 100,871 100,871 100,871 100,871 100,871 100,871 100,871 100,871
DODO - 103265 CWIP Disl Replace Various UG C 6,920 6,920 6,920 6,920 6,920 6,920 6,920 6,920 6,920 6,920 6,920 6,920 6,920
0000 - 103266 CWIP Transformer Blanket 07 -50 -50 -50 -50 -50 -50 -50 -50 -50 -50 -50 -50 -50
0000 - 103267 CWIP Capacitors Blanket 07 9,300 9,300 9,300 9,300 9,300 9,300 9,300 9,300 9,300 9,300 9,300 9,300 9,300
DODO - 103268 CWIP Meter Blanket 07 49,784 49,784 49,784 49,784 49,784 49,784 49,784 49,784 49,784 49,784 49,764 49,764 49,784
DODO - 103269 CWIP Damage Claims 07 9,199 9,199 9,199 9,199 9.199· 9,199 9,199 9,199 9,199 9,199 9,199 9,199 9,199
DODO - 103272 CWIP Temp Services 07 17,103 17,103 17,103 17,103 17.103 17,103 17,103 17.103 17,103 17,103 17,103 17,103 17,103
DODO - 103278 CWIP oul Rebuild Networ1< Prote 2,023 2,023 2,023 2,023 2,023 2,023 2,023 2,023 2,023 2,023 2,023 2,023 2,023
0000 - 103279 CWIP oul Var fdrs Automate Fiel- 1,007 1,007 1,007 1,007 1,007 1,007 1,007 1,007 1,007 1,007 1,007 1,007 1,007
0000 - 103280 CWIP Dul 14kv 260fdr Repl Cabll 520,000 520,000 520,000 520,000 520,000 520,000 520,000 520,000 520,000 520,000 520,000 520,000 520,000
0000 - 103289 CWIP GuUlk Increase Capaci 134,861 134,861 134,861 134,861 134,861 134,861 134,861 134,861 134,861 134,861 134,861 134,861 134,861
0000 - 103305 CWIP HSC 2f1 AHU #3 ReplaceIT' 53,617 53.617 53,617 53,617 53,617 53,617 53,617 53,617 53.617 53,617 53,617 53,617 53,617
DODO - 103313 CWIP Eveleth SC Emer Generat< 11,324 11,324 11,324 11,324 11,324 11,324 11,324 11,324 11,324 11.324 11,324 11,324 11,324
C100 T 103317 CWIP 115kV Nashwauk-Hibbing 792 792 792 792 792 792 792 792 792 792 792 792 792
ClOD T 103323 CWIP Transmission Sub Blanket -27,419 -27,419 -27,419 -27,419 -27,419 -27,419 -27,419 -27,419 -27,419 -27,419 -27,419 -27,419 -27,419
ClOD T 103324 CWIP Arrhd 230kV Sub-Inst Dig; 69,110 69,110 69,110 69,110 69,110 69,110 69,110 69,110 69,110 69,110 69,110 69,110 69,110
ClOD T 103343 CWIP RTU Replacement-Various 60,495 60,495 60,495 60,495 60,495 60,495 60,495 60,495 60,495 60,495 60,495 60,495 60,495
Cl00 T 103348 CWIP Hibb 115/23kV Sub-Repl1 20,068 20,068 20,068 20,068 20,068 20,068 20,068 20,068 20,068 20,068 20,068 20,068 20,068
ClOD T 103356 CWIP System Oper.-Backup Con 24,428 24,428 24,428 24,428 24,428 24,428 24,428 24,428 24,428 24,428 24,428 24,428 24,428
EOOO G 103358 CWIP Margie MS-Inst Dig Xconnl 81,507 81,507 81,507 81,507 81,507 81,507 81,507 81,507 81,507 81,507 81,507 81,507 81,507
EOOO G 103359 CWIP Salol MS-Inst Dig Xconnec 64,094 64,094 64,094 64,094 64,094 64,094 64,094 64,094 64,094 64,094 64,094 64,094 64,094
EOOO G 103360 CWIP Telecommunications Blank 113,661 113,661 113,661 113,661 113,661 113,661 113,661 113,661 113,661 113,661 113,661 113,661 113,661
EOOO G 103364 CWIP Fleet Maintenance Blanket 149,709 149,709 149,709 149,709 149,709 149,709 149,709 149,709 149,709 149,709 149,709 149,709 149,709
EOOO G 103371 CWIP lS Plaza-Repl5 Fir. Board 160,362 160,362 160,362 160,362 160,362 160,362 160,362 160,362 160,362 160,362 160,362 160,362 160,362
EOOO G 103376 CWIP Hanger Remodel -39,016 -39,016 -39,016 -39,016 -39,016 -39,016 -39,016 -39,016 -39,016 -39,016 -39,016 -39,016 -39,016
EOOO G 103377 CWIP Oracle 11.06.10 Upgrade 127,826 127,826 127,826 127,826 127,826 127,826 127,826 127,826 127,826 127,826 127,826 127,826 127,826
EOoo G 103378 CWIP Oracle learning Managme 111,582 111,582 111,582 111,582 111,582 111,582 111,582 111,582 111,582 111,582 111,582 111,582 111,582
EOOO G 103380 CWIP Enterprise Portal 162,869 162,869 162,869 162,869 162,869 162,869 162,869 162,869 162,869 162,869 162,869 162,869 162,869
EOOO G 103381 CWIP Transportation-Purch. Trail 141,901 141,901 141,901 141,901 141,901 141,901 141,901 141,901 141,901 141,901 141,901 141,901 141,901
EOOO G 103384 CWIP Accounts Payable Imaging 61,721 61.721 61,721 61,721 61,721 61,721 61,721 61,721 61,721 61,721 61,721 61,721 61,721
EOOO G 103385 CWIP Telephony Blanket 2007 437,632 437,632 437,632 437,632 437,632 437,632 437,632 437,632 437,632 437,632 437,632 437,632 437,632
EOOO G 103386 CWIP Record Services Blanket 2 27,940 27,940 27.940 27,940 27,940 27,940 27,940 27,940 27,940 27,940 27,940 27,940 27,940
EOOO G 103387 CWIP Office Services-Repl Pres~ 467,671 467,671 467,671 467,671 467,671 467,671 467,671 467,671 467,671 467,671 467,671 467,671 467,671
\\p\Projects\rates\2008 Retail Rate Case\lnformation Requests\OES 113 - 119\Response to OES 113\B(3b) 2008-09 CWIP without riders.xls
MAP 18-70
MAP 18 - 71
·v, .. • ..~u
Group Name leport Level Prior Years Month 1 Month 2 Month 3 Month 4 Month 5 M2Dlh.li Month 7 Month 8 Month 9 M!l!!ll!..1Q Month 11 Month 12
E400 Gen 101752-Ta CWIP 4,303. 14,303. 49,903. O. O. O. O. o. O. O. O. O. O.
E400 Gen 101753-Ta CWIP 4,296. 12,296. 42,296. O. O. O. O. O. O. O. O. O. O.
D100 Dist ·101884-FrfCWIP 41,245. O. O. O. O. O. O. O. O. O. O. O. O.
C100 Tran: 101988-11:CWIP 9,415. 9,522. 9.629. 9.736. 19,880. 34,112. 34,402. 74,835. 115,563. 156,585. 197,901. 239,512. 281,457.
A100 Gene 102218-BE CWIP O. O. O. 22.400. 34,900. O. O. O. O. O. O. O. O.
D146 Dist . 102458-En CWIP 17,768. 317,993. 618.569. 919,497. 1,340,847. 1,542.561. 1,667,500. 1.669,489. 1,721,508. 1.723,556. 1.775,633. 1,777,740. 1,829.966.
D146 Dist ·102477-ToCWIP 269.205. 329,563. 399.997. 470.513. 541,111. 629.802. 710,613. 711,455. 712,297. 743,157. 785,058. 1,186,218. 1,687,945.
F100 Intan! 102562-Et-.CWIP 275.000. 550.000. 550.000. 550.000. 550,000. 550,000. O. O. o. O. O. O. O.
C100 Tran: 102707-11,CWIP 1,196,049. 1.382,529. 2,069.519. 2.857.371. 4,181,457. 5,577,131. 6,304,471. 7,312,443. 8,271,558. 9,231,787. 10,033,036. O. O.
B100 Hydn 102841-FoCWIP 429,806. 432,506. 635.906. 640.006. 844,906. 850.506. 1,358,206. 1.367,506. 1,376,806. 1,578,306. 1.579,806. 1,781,406. 1,783,206.
8100 Hydn 102842-bF CWIP 635,958. 660,458. 705.058. 1,184,958. 1,336.358. O. O. O. O. O. O. O. O.
C100 Tran: 102853-PeCWIP 2,777. 2,782. 2,787. 102,850. 203.031. 378,373. 378.822. 379,270. 379,718. 380,166. 380,614. 381,062. 381,530.
C100 Tran: 102854-Ba CWIP 44,781. 44,848. 195,003. 195,246. 395,607. 396.085. 558.668. 559.340. 560,012. 560,684. 561,356. 562,028. 616,761,
A100 Gene 103064-BECWIP 127,373,264. 135.145,903. 139,631,203. 145,219,003. 150,002,403. 154,679,603. 159,606,203. 164.121,003. 168,515,903. 172,344,003. 176.125,203. 179,566,403. 182,887,703.
A100 Gene 103078-THCWIP O. O. O. O. O. O. O. O. O. O. O. O. O.
A100 Gene 103079-THCWIP 2,999,190. 4.727,295. 7,270.856. 10,836,497. 16,535,626. 19,164,563. O. O. O. O. O. O. O.
A100 Gene 103135-HECWIP O. O. O. O. O. 61,626. O. O. O. O. O. O. O.
A100 Gene 103184-THCWIP 539,718. 539,718. 539,718. 539,718. 539,718. 539,718. O. O. O. O. O. o. O.
A100 Gene 103185-LECWIP 766,144. 1.271,644. 1,507,244. 1,693,144. 1,755,244. 1,797,844. O. O. O. O. O. O. O.
A100 Gene 103195-BECWIP 1,220,420. 1.220,420. 1,220,420. O. O. O. O. O. O. O. O. O. O.
A100 Gene 103203-BECWIP O. O. O. O. O. O. O. O. O. O. O. O. O.
A100 Gene 103222-BECWIP 637,388. 1.637,388. 1,637,388. 1,637,388. 1,637,388. 1.637,388. 2.637.366. 2,637,388. 2,637,388. 2.637.386. 2,637,388. 2,637,388. 2,637,388.
E600 Gen 103298-McCWIP 316,792. 439,684. 563,452. 688,096. 1,082,401. 1,479,553. 1,879,814. 2,694,468. 3,494.915. 4,301,081. 4,418,118. 4,535,778. 4,655,158.
D134 Dist· 103299-Pe CWIP 610,184. 917,825. 1,528,778. O. O. O. O. O. O. O. O. O. O.
D146 Dist· 103300-Vir CWIP 10,000. 20,000. 35,000. 53.000. 78,000. 428,000. O. O. O. O. O. O. O.
D134 Dist-103301-PirCWIP 50,313. 50.390. 100,496. 300,749. 601,295. 802,134. 903,163. 924,256. 965,384. 1,036,576. 1.144,872. 1,546,465. 2,548,933.
C100 Tran: 103318-11:CWIP 19,607. 159,607. 199,607. 211,707. 211,707. 211,707. O. O. O. O. O. O. O.
C100 Tran: 103319-231CWIP 253,756. 270,756. 287,756. 305,756. 322,756. 339,756. 357,756. 370,756. 383,756. 397.756. 410,756. 423,756. 437,756.
ESOO Gen 103326-TrcCW1P 94,304. 105,166. 116,103. 127,115. 173,432. 220,082. 267,104. 354.380. 442.282. 530,811. 543,084. 555,420. 567,949.
C100 Tra~ 103331-ShCWIP 95.239. 95,239. 95,239. 145,239. O. O. o. O. o. O. O. O. O.
C100 Tran: 103332-Ri\CW1P 10.864. 10,864. O. O. O. O. O. O. O. O. O. O. O.
C100 Tran: 103335-Fo CWIP 130,626. 130,626. 130,626. O. O. O. O. O. O. O. O. O. O.
C100 Tran: 103337-$h CW1P 116,679. 182,679. O. O. O. o. O. O. O. O. O. O. O.
C100 Tran: 103338-Ha CWIP 29,925. 29,925. 29.925. 29.925. 42,925. O. O. O. o. O. O. O. O.
C100 Tran: 103339·Ha CWIP 57.608. 57,608. 107,608. O. O. O. O. O. O. O. O. O. O.
C100 Tran: 103344-T.... CWIP 673.765. 779,733. 1.087,173. O. O. O. O. o. O. o. o. o. O.
E400 Gen 103369-GECWIP 166,349. 448,511. 732,734. 1,004,966. 1.038,875. 1,066,355. 1,094,192. 1,119,616. 1,130,516. O. O. O. O.
F100 lntan! 103379·Au CWIP 20.090. 170,090. 170,090. 195,090. 220.090. 245,090. O. O. O. O. O. O. O.
A100 Gene 103422-20 CWIP 52,580. 52,580. 52,580. 102,580. 102,580. 102,580. 102,580. 102,580. 102.580. 102,580. 202,580. 202.580. 302,580.
C100 Tran: 103434-34:CWIP 480.698. 524,698. 568,698. 612,698. 656,698. 699.698. 743,698. 802,698. 861.698. 921,698. 980,698. 1,040,698. 1,100,698.
D100 Dist . 103470-Du CWIP 514.918. 1,128,129. 1,444,652. O. O. O. O. O. O. O. O. O. O.
H100 Wine 103480-Ta CWIP O. O. O. O. O. O. O. O. O. O. O. O. O.
A100 Gene 103481-BECWIP 100.000. 165.000. O. O. O. O. o. O. o. O. O. o. O.
A100 Gene 103484-Tt; CWIP 1,089,030. 1,096,084. 1,303,874. 1,412,768. 1,517.379. 1,598,601. 1,609,458. 1,685,261. 1,761.542. 1,838,301. 1,925.576. 1,938,127. 1,951,189.
A100 GenE 103501-BECWIP 6,310,990. 9,367,290. 13,437,190. 17,030,790. 20,144,690. 22,775,790. 24,426,190. 26.463.890. 27,728,690. 28.899.990. 30.002.390. 31,085,490. O.
ESOO Gen 1035Q4-RE CWIP 8,600. 8.600. 8,600. 8,900. 19,200. 129,400. O. O. o. O. O. O. O.
E500 Gen 103505-RE CWIP 24,446. 86.653. 269.254. 431,410. 434,553. 437.696. O. O. O. O. O. O. O.
E600 Gen 103507-H~CWIP 8.900. 31.000. O. O. O. O. O. o. O. O. O. O. O.
E600 Gen 1035OB-H~ CWIP 33.000. O. O. o. O. O. O. O. O. o. O. o. O.
E600 Gen 103509-H~ CWIP O. O. O. O. O. O. O. O. O. O. O. O. O.
E600 Gen 103511-H~CWIP 5.400. 18,400. 44,600. 88.800. O. O. O. O. O. O. O. O. O.
E600 Gen 103512-EvCWIP 1,000. O. O. O. O. O. O. O. O. O. O. O. O.
E600 Gen 103513-P.lCWIP 21,000. O. O. o. O. O. o. O. O. O. O. O. O.
E600 Gen 103514-ChCWIP 2,100. O. O. O. O. O. O. O. O. O. O. O. O.
E600 Gen 103515-Ni~CWIP O. O. O. 1,000. 1,000. O. O. O. O. O. O. O. O.
E600 Gen 103516-Ni~ CWIP O. 10,000. O. O. O. O. O. O. O. O. O. O. O.
\\p\Projects\rates\2008 Retail Rate Case\lnformation Requests\OES 113 . 119\Response to DES 113\B(3b) 2008.{)9 CWIP without riders.xls
MAP 18 - 72
Group Name:eoort Level Prior Years Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
E300 Gen 103517·5tr CWIP 20,000. 20,000. 20,000. 30,000. 30,000, 30,000. 0, 0, 0, 0, 0, 0, 0,
E300 Gen 103521-G( CWIP 43.500. 90,000, 0, 0, 0, 0, 0, O. 0, 0, 0, 0, 0,
E500 Gen 103522·RE CWIP 0, O. 0, o. O. o. 0, 0, O. O. 13.300. 44,200. 44.200.
E600 Gen 103523.coCWIP 0, O. O. O. 0, O. 0, 800. 800, 57,200, 57.200. 57,200, 57,200.
E600 Gen 103524-IFcCWIP 0, 0, 0, 0, 0, 0, 0, o. 0, 42.600. 42.600. 42,600. 42,600.
E600 Gen 103525-CI(CWIP 0, 0, 0, o. O. o. 0, 3,100. 3,100. 39.300. 91.600. 183,400. 303,300.
E600 Gen 103526.(;nCWIP 0, O. 0, 0, 0, 0, 0, 1,000. 1,000. 52,300. 52.300. 52,300, 241,400.
E600 Gen 10352J.lFcCWIP O. O. 0, 0, 0, 0, 0, 12,300. 12,300. 12.300. 44.000. 44,000. 44,000,
E600 Gen 103528-Nil CWIP 0, 0, O. O. O. O. 0, 0, O. 1,200. 9.700. 9,700, 9,700.
E600 Gen 103529·Ev CWIP 0, O. 0, 0, 0, 0, 0, 6,600, 62,800, 207.700. 438.000. 438,000. 438,000.
E600 Gen 10353Q.C11 CWIP O. O. 0, 0, 0, 0, O. o. 0, O. 0, 0, 51,SOO.
E300Gen 103531-5trCWIP 0, 0, O. O. O. 0, 0, O. 0, 10,000. 10.000. 10.000. 20,000.
E300 Gen 103532·15-CWIP 0, 0, 0, 0, O. O. 0, 900, 900, 12,500. 12,500. 12,500. 12,500.
E300 Gen 1035334.5 CWIP 0, O. 0, 0, 0, 0, 0, o. 0, 20,800. 20.800. 20,800. 20,800,
0400 Oisl . 103539·0i: CWIP 1,160,000. 1,660,000. 2,160,000. 2,635,000. 3,235,000. 3,835,000. 0, O. 0, O. O. O. 0,
0300 Oist ·103540-0i:CWIP 955,222, 1,162,222. 1,369,222. 1,519,222. 1,669,222, 1,819,222. 0, O. 0, 0, 0, O. 0,
0500 Olst ·103542·TrtCWIP 2,413.000. 2,413,000. 2,413,000. 3,620,000, 3,620,000. 3,620,000. 0, 0, 0, o. 0, 0, 0,
0650 Oist ·103543·ME CWIP 366,000. 439,200. 512,400. 585.600. 658,800. 732,000. O. O. 0, O. 0, 0, 0,
0500 Oist . 103544.(;a CWIP 62,000, 62,000, 62,000. 62,000. 82,000, 102,000. 0, O. 0, 0, 0, o. 0,
0300 Oist· 103546·Un CWIP 82,000, 137,000. 192,000. 247,000. 264,900. 281,900. 0, 0, 0, 0, 0, 0, O.
0300 Olsl·103547·0i: CWIP 115.156. 115,156. 115,156. 115,156. 115,156. 115,156. 0, 0, 0, O. 0, 0, O.
0300 Oist . 10355Q.Oi: CWIP 678,000. 727,000. 776,000. 825.000. 874,000. 923,000. O. O. 0, O. 0, 0, 0,
0400 Oist ·103551·ReCWIP 75,000. 125,000. 175,000. 210,600. 230,600, 230,600. 0, O. 0, 0, 0, o. 0,
0223 Oist· 103554-Hil CWIP 320,263. 0, 0, 0, 0, o. 0, O. 0, 0, 0, O. 0,
0400 Oist· 103558-0u CWIP 29,600, 29,600, 29,600, 29,600. 29.600, 29,600. 29,600. 29.600, 29,600. 29.600. 29,600, 29.600, 59.200.
0500 Oisl . 103559·RiI CWIP 224,600. 264,600. 284,600. 0, 0, O. O. O. 0, o. 0, 0, O.
05000isl·103560·0uCWIP 45,000. 64,SOO. 64,500. 64,500. 64,500. O. O. O. O. O. 0, 0, O.
0400 Oisl . 103562·0u CWIP 225,000. 450,000. 675,000. 675,000. 675.000. 675,000. 0, O. 0, O. o. 0, O.
0400 Oist . 103565-Ni, CWIP 243,000. 273,000. 273,000. 513,000. 618.000. 631.900. O. O. 0, O. O. 0, O.
0300 Oist . 103566·5n CWIP 37,500. 45,000. 52,SOO. 60.000. 67.500. 75,000. O. O. 0, O. O. o. O.
0650 Oist ·103567-DuCWIP 30,000. 45,000. 65,000. 70,200. 70.200. 70,200. O. O. 0, 0, 0, O. O.
0300 Oist . 103568·Re CWIP 50,000. 50.000. 50,000. 90.000. 90.000. 90.000. 0, O. O. 0, 0, O. O.
0300 Oist ,103569·5a CWIP 43,000. O. O. o. O. O. O. O. 0, o. 0, O. 0,
0400 Oist ·10357Q..FIE CWIP 140,000. 197,000. 197,000. 197,000. 197.000. 197,000, 197.000. 197,000. 197,000. 197,000. 197,000. 267,000, 342,000.
0300 Oist ·103571-CII CWIP 135,000. 155,000. 175,000. 195,000. 215,000. 0, O. O. 0, O. O. o. O.
8100 Hydn103581.HyCWIP 15,000. 15,000. 15,000. 30,000. 30.000, 30.000. O. O. 0, 0, 0, O. 0,
8200 Hydn 103582·Hy CWIP 15,000. 19,000. 23.000. 27,000. 30.000. 33.000. O. O. O. 0, 0, O. 0,
B100 Hydn 103583·Th CWIP 280,000. 360,000. 440,000. 520,000. 590,000. O. O. o. O. o. 0, O. O.
8100 Hydn 103584·Th CWIP 62,200. 62,200. 82,735. 83.343. 83,951. 162.846. O. O. 0, O. O. o. O.
8200 Hydn 103585-WI CWIP 20,000. 40.000. 65.000. 90,000. 95.000, 95,000. O. O. 0, 0, 0, O. 0,
B 100 Hydn 103586·Kn CWIP 89.586. 150.465. 171,137. 190,447. 208,484. 209.982. O. O. O. 0, 0, O. 0,
B200 Hydn 103587·FI:; CWIP 75,000. 75,000. 75,000. 75,000. 85,000. 0, O. O. O. O. 0, O. O.
8200 Hydn 103588·lsI<CWIP 20.000, 20.000. SO,OOO. 80,000. 90,000. 0, O. o. 0, 0, 0, o. O.
8100 Hydn 103589-GaCWIP 20,000. 45.000. 70,000. 95,000. 100,000. 100,000. O. O. O. 0, 0, O. 0,
8200 Hydn 103590·BoCWIP 10,000. 14.000. 18,000. 22,000. 25,000. 28.000. O. O. O. 0, o. O. 0,
8100 Hydn 103591-Th CWIP 244,808. 321.862. 399,468. O. 0, O. 0, O. O. O. O. O. 0,
Al00 GenE 103592·UnCWIP 97,100. 97.100. 97,100. 145,650. 145,650. 145.650. O. O. O. O. O. O. O.
E400 Geo 103593·rT CWIP 20,000. 22,000. 24,000. 26,000. 28,000. 30.000. O. O. O. O. O. o. 0,
Al00 GenE 103595·BECWIP 93,100. 156.800. 199,200. 241,600. 250.000. 250,000. O. O. O. O. O. O. O.
Al00 GenE 103596-BECWIP 23.300. 46.600. 46,600. 46,600. 46,600, 46,600. O. O. 0, 0, O. O. 0,
A100 GenE 103598-BE CWIP 7.500. 40.100. 55,900. O. 0, O. O. 0, O. O. O. 0, 0,
A100 GenE 103599·UpCWIP 0, 0, O. 30,000. 55,000. 0, O. 0, O. O. O. 0, O.
A100 GenE 1036oo·THCWIP 0, 40,000. 40,000. 40,000. O. 0, o. o. o. o. o. o. O.
A100 GenE 103601·UpCWIP 399,154. 602.813. 807,944. 1,014,547. 1,122,254. 1.180,513. O. O. o. O. O. O. O.
A100 GenE 103602.TI-iCWIP 30,000. 30.000. 30,000. 30,000. 30.000, 30.000. O. 0, o. O. O. O. O.
A100 GenE 103603·lECWIP 10.000. 20,000. O. O. 0, O. O. 0, O. o. O. O. O.
\\P\Projects\rates\2008 Retail Rate Case\Jnformation Requests\OE5 113· 119\Response to OES 113\B(3b) 2008.()9 CWIP without riders.xls
MAP 18 - 73
Group Name:eport Level Prior Years Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Al00 GenE 103604-BECWIP 492,600. 624,500. 624,500. 624,500. 624,500. O. O. O. O. O. O. O. O.
A100 GenE 103605-THCWIP O. 38,000. 38,000. 38,000, 38,000. 38,000, 0, 0, 0, O. o. 0, O.
A100 GenE 103607~BECWIP 923,686. O. 0, 0, O. 0, 0, 0, 0, O. 0, 0, O.
A100 GenE 103609-BECWIP 33,600. 0, O. O. 0, O. 0, 0, 0, 0, 0, O. O.
A100 GenE 103610-BECWIP 23,300, 37,300. 37,300. O. 0, 0, O. 0, 0, 0, o. 0, 0,
A100 GenE 103611-LECWIP 0, 0, O. 65,000, 65,000. O. 0, 0, 0, O. O. 0, 0,
A100 GenE 103613-THCWIP 20,000. 35,000. 35,000, O. 0, 0, 0, 0, O. 0, 0, o. O.
A100 GenE 103614-THCWIP 10,000. 15,000. 20,000. 25,000. 0, 0, 0, 0, 0, 0, O. 0, 0,
A100 GenE 103615-THCWIP 903,289, 0, O. O. O. O. 0, 0, 0, 0, O. 0, 0,
A100 GenE 103616-THCWIP 893,159. 0, 0, 0, 0, 0, 0, 0, 0, O. 0, O. O.
A100 GenE 103617-THCWIP 50,000, 50,000. 50,000. 63,000. 98,000. 0, 0, 0, 0, 0, 0, 0, 0,
A100 GenE 103618-THCWIP 220,631. 242,305. 244,052. 295,983, 298,098. O. O. 0, 0, O. O. o. O.
A100 GenE 103619-THCWIP 150,560. 151,651. 152,742. 153,833. 154,924. 156,015. 0, 0, O. O. 0, O. O.
Al00 GenE 103620-THCWIP O. 0, 0, 45,000. O. 0, 0, 0, 0, 0, 0, 0, 0,
A100 GenE 103621-TH CWIP 20,000, O. O. O. 0, O. O. 0, 0, 0, o. o. 0,
A 100 GenE 103622-TH CWIP 0, 0, O. 66,343. 0, 0, 0, 0, 0, O. O. O. O.
A100 GenE 103623-THCWIP 175,000. 225,000. 225,000, 225,000. 300,000. 0, 0, 0, 0, 0, 0, 0, 0,
A100 Gem 103626-THCWIP 104,072. 104.814. 406,660. 610.346. O. 0, 0, 0, 0, 0, 0, 0, 0,
A100 Gem 103631-BECWIP 52,000, 52,000, 52,000. 78,000. 78,000. 78,000. 0, 0, 0, o. o. O. O.
A 100 GenE 103640-BE CWIP 0, 0, O. 0, 0, 0, 0, 0, 0, O. O. O. 0,
A 100 GenE 103641-BE CWIP 65,000. 78.000. 91,000. 104,000. 116,000. 128,000. 0, 0, 0, 0, 0, 0, 0,
A 100 GenE 103644-BE CWIP 43,600. 87.200. 0, O. O. o. 0, 0, 0, 0, 0, 0, 0,
A 100 GenE 103645-BE CWIP O. 0, O. 250,000, 500,000, 1,100,000. 1.100,000. 1,100,000. 1,600,000. 2.100,000. 2,600,000. O. O.
A 100 GenE 103646-BE CWIP 30,000, 30,000. 30,000. 30,000, 30,000, 30,000, 0, 0, o. 0, o. O. O.
A 100 GenE 103649·BE CWIP 0, O. O. 0, 0, 0, 0, 0, 0, O. O. O. 0,
A100 GenE 103652-LECWIP 15,000. 17,500. 20,000. 22,500. 25,000. 27,500. 0, 0, 0, O. O. 0, 0,
Al00 GenE 103653-LECWIP 0, O. 0, O. 15,000. 76,000. 0, 0, 0, 0, 0, 0, 0,
Al00 GenE 103657-LECWIP 30,000. 0, 0, O. O. O. 0, 0, 0, 0, 0, 0, 0,
A100 GenE 103660-LE CWIP 110,841. 122,687. O. O. 0, O. 0, 0, 0, 0, 0, 0, O.
A100 Gem 103661-LECWIP 106,840. 107,616. 119,433. 200,585, 224.112. 246.195. 0, 0, O. O. O. O. O.
A100 GenE 103663-LECWIP 10,000. 20,000. 50,000. 80,000, 0, 0, 0, 0, O. O. O. O. O.
A 100 GenE 103664-LE CWIP 62,276. 62,728. 63,180. 63,632. 84.158. 0, 0, 0, 0, 0, O. 0, 0,
A 100 GenE 103666·HE CWIP 15,000. 17,500. 20,000, 22,500. 25,000. 27,500. 0, 0, 0, 0, 0, 0, 0,
A 100 GenE 103667·HE CWIP O. 0, 0, O. 0, 3,800, 0, 0, 0, 0, 0, o. O.
A 100 GenE 103668·HE CWIP 0, 0, O. 150,552. 358.414. 501.850. 0, O. O. O. O. O. O.
B100 Hydn 103669-Re CWIP 30,000, 70.000. 80,000. 80,000, 80.000. 80,000, 0, 0, 0, O. O. 0, 0,
A100 GenE 103670-GeCWIP 5O,DOO. 50,000. 50,000. 50,000. 50.000. 50.000. 0, 0, 0, 0, 0, 0, 0,
A100 GenE 103671-BECWIP 51,400. 54.100. 54,100. 54.100. O. O. 0, 0, 0, 0, 0, O. 0,
A 100 GenE 103672-LE CWIP 15,000. 40,000. 40,000. 40.000. 40,000. 40,000. O. 0, 0, 0, 0, O. O.
A 100 GenE 103673~TH CW1P 50.000, 79,700. 79,700. 0, 0, 0, 0, 0, O. O. o. 0, 0,
A100 GenE 103677-BECWIP 75,000. 137,000. 0, 0, O. O. 0, 0, 0, 0, 0, 0, O.
A100 GenE 103678-BECWIP 82,000. 142,000. 0, O. 0, 0, 0, 0, 0, 0, 0, O. O.
A 100 GenE 103679-LE CWIP 19,000. 40,000, O. O. 0, 0, O. O. 0, O. 0, 0, 0,
A 100 GenE 103680-BE CWIP 3,922,952, 0, O. 0, o. 0, O. 0, 0, O. O. 0, O.
A100 GenE 103681-HiCWIP 3.029.756. 3.352,780. 3,678,012. 4,005,452. 4,525,097. O. 0, 0, 0, 0, 0, O. O.
A 100 GenE 103683-TH CWIP 1,725,506. 2.107,547. 2,122,842. 2,138,137. 0, O. 0, 0, 0, 0, 0, O. 0,
A 100 GenE 103689·BE CWIP O. 344,000. 688,000. 1,032,000. 1,376.000. 1,720,000. 2,000,000. 2,000,000. 2,000.000. 2,000,000. 2,000,000. 2,000,000. 2.000,000.
A100 GenE 103690-BECWIP 0, 0, O. O. 550.000. 1,100,000. 1,650,000. 1,650,000. 1.650.000. 1,650,000. 1,650,000. 1,650,000. 1.650,000.
A100 GenE 103691-BECWIP 600,000, 700,000, 750,000. 750,000. 750.000. 750,000. 750,000. 750,000. 750,000. 750,000. 750,000. 750,000. 950,000.
A100 GenE 103692-BECWIP 0, 310,000. 620,000, 930,000, 1,240,000. 1,550.000. 1.850,000. 1,850.000. 1,850,000. 1,850.000. 1.850,000. 1.850.000. 1,850,000.
A100 GenE 103693-BECWIP O. 0, 400,000, 850,000. 850,000, 850,000, 850.000. 1,350.000. 1,350,000. 1,350.000. 1.350,000. 1.350,000. 1,350,000.
A100 GenE 103694-BECWIP 1,935,762. 2,212,570. 2,830.052. 3,451,950. 4,279,000. 5,312.674. 6,354.644. 6,854,644. 7,354,644. 7,990,544. 8,990,544. 9.990.544. 10,490,544.
A 100 GenE 103695-BE CWIP 1,400,000. 1,400.000. 1,400.000. 1,400,000. 1,400,000. 1,400,000. 1,400,000. 1,400,000. 1,400,000. 1,400.000. 1.400,000. O. O.
A 100 GenE 103696-LE CWIP 487,094. 580,982. 675.532. 725.579. 775,957. 826.666. 0, O. 0, 0, O. 0, O.
A 100 GenE 103697·BE CWIP 800,000, 800,000, 800.000. 800,000, 800,000. 800,000. 800,000. 800,000, 800,000, 800.000. 7,600.000. 7.600.000. 7.600,000.
A100 GenE 103698-BECWIP 800.000. 800,000, 800,000. 800,000. 800.000. 800,000. 800,000. 800.000, 800.000. 800.000. 800.000. 800,000. 800.000,
\\p\Projects\rates\2008 Retail Rate Case\lnformation Requests\OES 113 - 119\Response to OES 113\B(3b) 2008-09 CWIP without riders.xls
MAP 18 - 74
A 100 GenE 103699·BE CWIP 1,600,000. 1,600,000. 1,600,000. 1,600,000. 1,600,000. 1,600,000. 1,600,000. 12,000,000. 12,000,000. 12.000.000. 12,000,000. 12,000,000. 12.000,000.
F100 Intan! 103703-Bu CWIP 677,995. 714,695. 714,695. 714,695. 714,695. 714,695. 714,695. 714,695. 751,395. 1,037,995. 1,074,695. 1,111,295. 1,147,995.
F100 Intan! 103704-B CWIP 85.000. 92,500. 100,000. 100,000. 120,000. 120.000. 120.000. 120,000. 140,000. 146,000. 153,000. 160,000. O.
F100 Intan! 103705-EnCWIP 160,000. 160,000. O. O. O. O. O. O. O. O. O. O. O.
Fl00 Intan! 103706-MECWIP O. 50,000. 92,500. 135,000. 165.000. 195.000. 225,000. 248,000. 272.000. 296,000. 320,000. 349,000. 378.000.
F100 Intan! 103707-McCWIP 190,000. 204.000. 218,000. 232,000. 246,000. 260,000. O. O. o. O. O. O. O.
Floo Intall! 103708-PoCWIP 88,300. 109,100. 130,000. 130,000. 130,000. 130,000. O. O. O. O. O. O. O.
Fl00 lntan~ 103709-Su CWIP 2,282,011. 2,389,911. 2,500,311. 2,608,211. 2,716,411. 2,824,611. 2,932,511. 3,015,811. 3,099,211. O. O. O. O.
E300 Gen 103710-UpCW1P 179,600. 179,600. 179,600. 269,400. 269,400. 269,400. O. O. O. O. O. O. O.
E300Gen 103711-UpCW1P 188,000. 188.000. 188,000. 282,000. 282,000. 282,000. O. O. o. o. O. O. O.
E600 Gen 103712·UpCWIP 30,000. 30,000. 30,000. 45,000. 45,000. 45,000. O. O. O. O. O. O. O.
E500Gen 103713·UpCWIP 38,000. 38,000. 38,000. 57,000. 57,000. 57,000. O. O. O. O. O. o. O.
E400 Gen 103714-Up CWIP 25,000. 25,000. 25,000. 37,500. 37,500. 37,500. O. O. o. o. o. O. O.
E300Gen 103715-ReCWIP 20,000. 30,000. 30,000. 30,000. 40,000. 40,000. O. O. O. O. O. O. O.
E300 Gen 103716·UpCWIP 660,000. 990,000. 990,000. 990,000. 1,320,000. 1,320,000. O. O. O. O. O. o. O.
Al00 Gene 103717-SaCWIP O. O. O. O. O. O. O. o. o. O. O. O. 100.000.
Al00 Gem 103725-BoCWIP O. O. O. O. O. O. O. O. O. O. O. O. O.
A 100 GenE 103726-Hit CWIP 315,574. 317,474. 2,326,674. 2,343,274. 4,367,174. 4,398,474. 9,448,774. 9.517,174. 11,592,974. 11,604.774. 14,618,274. 14,633.374. 17,650,474.
E300 Gen 103729·0fI CWIP 45,000. 52,500. 60,000. 67,500. 75,000. 82.500. O. O. O. O. O. O. O.
E200 Gen 10373Q-Re CWIP 60,000. 70.000. 80,000. 90,000. 100,000. 110,000. O. O. O. O. O. O. O.
E200 Gen 103731-Te CWIP 252.000. 294,000. 336,000. 378,000. 420,000. 482,000. O. O. o. o. O. O. O.
E300 Gen 103732-C1< CWIP O. O. O. O. O. O. O. O. O. O. O. 10.300. O.
E300 Gen 103733-Au CWIP O. O. O. O. o. O. o. O. O. O. 7,700. O. O.
E300 Gen 103734-5a CWIP O. O. O. O. O. O. O. O. O. O. O. O. 7,700.
Fl00 Intan! 103735-Mc CWIP O. O. O. O. O. O. O. O. O. O. O. 68.000. 136,000.
Fl00 Intan! 103736·Ne CWIP 100,000. 116.000. 133,000. 149,000. 166,000. 183,000. 200,000. 491,600. 783,300. 1,074.900. 1,366,600. 1,658,300. 1,950,000.
Fl00 lntano,103737.()r,CWIP O. O. O. O. O. O. O. O. o. O. 16.000. 32,000. 49,000.
Fl00 Intall! 103738·Sc CWIP O. O. O. O. o. O. O. O. 50,000. 100.000. 150.000. O. O.
E300 Gen 103739·OfICWIP O. O. O. O. O. O. O. 11,200. 22,400. 33,600. 44,800. 56,000. 67,200.
E300 Gen 10374O·ReCWIP O. O. O. o. o. O. O. 5,100. 10,200. 15,300. 20,400. 25,600. 30,800.
E200 Gen 103741·TeCWIP O. O. O. o. O. O. O. 54,100. 108,200. 162,300. 216,400. 270.500. 324,600.
A100 GenE 103742·La,CWIP 1,659,231. 1,871,831. 2,085.931. 2,301,431. 2,503,831. 2,706.531. 2,909,531. 4.713,531. 6,519,331. 8,327,031. 10,136,631. 11.998,131. 13,861.931.
E400 Gen 103743·UtlCWIP 5,000. 10,000. 30,000. 62,300. O. O. O. O. o. O. O. O. O.
Fl00 Intall! 103744-Up CWIP O. O. O. O. O. O. O. O. O. 50,000. 50,000. 50,000. 100,000.
FlOC Intano.l03745-UpCWIP O. O. O. O. O. O. O. O. O. 51,000. 51,000. 51,000. 102,500.
E600 Gen 103746-UpCWIP O. O. O. O. O. O. O. O. O. 45,000. 45,000. 45,000. 90,000.
E500 Gen 103747·UpCWIP O. O. o. O. O. O. O. O. O. 15,000. 15,000. 15,000. 30,000.
E400 Gen 103748·UpCWIP O. O. O. O. O. O. O. O. O. 40,000. 40,000. 40,000. 80,000.
E300 Gen 103749·ReCWIP O. O. O. O. O. O. O. 10,000. 10,000. 10.000. 20,000. 20.000. 20.000.
E300 Gen 103750-UpCWIP O. O. O. o. O. O. O. 296,000. 296,000. 296,000. 595,000. 595,000. 595,000.
Cl00 Tran: 103751·TrcCWIP 48,000. 54.000. 64,000. 72,000. 82,000. 90,000. O. O. o. o. O. O. O.
Cl00 Tran: 103752·11:CWIP 240,990. 271,291, 311.633. 352,022. 392,458. 437,944. 485,800. 547,407. 798.197. 1.199,368. 1,701,066. 2,203,351. 2,756,303.
C100 Tran: 103753·13;CWIP 122.033. 173,106. O. O. O. O. O. O. O. O. O. O. O.
ClOO Tran: 103754-13; CWIP 26,800. 41.800. O. O. O. O. O. O. O. O. O. O. O.
ClOO Trare 103755-11:CWIP 15,000. 22,000. 22,000. 41,700. 41,700. 41,700. O. O. O. O. O. O. O.
ClOD Tran: 103756-11:CWIP 6,000. 24,600. 36,600. 36,600. 36,600. 36,600. O. O. O. O. O. O. O.
C100 Tran: 103757-11:CWIP 6,000. 24,600. 36,600. 36,600. 36,600. 36,600. O. O. O. O. O. O. O.
ClOO Tran: 103758-11:CWIP 6,000. 25,800. 37,800. 37,800. 37,800. 37.800. O. O. O. O. O. o. O.
ClOO Tran: 103759-11:CWIP 6,000. 25,800. 37.800. 37,800. 37.800. 37.800. O. O. O. O. o. o. O.
ClOD Tran: 103760·11:CWIP 25,240. 45,499. 246.567. 296,849. 299,009. 301,169. O. O. O. O. O. O. O.
ClOD Tran: 103762·11:CWIP 50.184. 140,885. 232,248. O. O. O. O. O. O. o. O. O. O.
Cl00 Tran: 103763-11:CWIP 88.420. O. O. O. O. O. O. O. O. O. O. O. O.
ClOO Tran: 103764·Tr. CWIP 145,000. 225,000. 305,000. 385,000. 424,000. 449,000. O. O. O. O. O. O. O.
E500 Gen 103770·To CWIP 69,100. 92.400. 109,900. 131.600. 131,600. 131,600. O. O. O. O. O. O. O.
E600 Gen 103773-TeCWIP 46,600. O. O. O. O. O. O. O. O. O. O. O. O.
E500 Gen 103774-5yCWIP 5,000. 5,000. 5,000. 5,000. 7,500. 7.500. O. O. O. O. O. O. O.
\\p\Projects\rales\2008 Retail Rate Case\lnformation Requests\OES 113 - 119\Response to OES 113\B(3b) 2008-09 CWIP without riderS.xls
MAP 18 - 75
Group Name ieDort level Prfor Years Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
E500 Gen 103775-Na CWIP O. O. O. 5,000. 25,000. 0, 0, 0, 0, 0, 0, 0, 0,
Cl00 Tran: 103778-Po CWIP 0, 8,000. 36,000. 0, 0, o. 0, 0, O. 0, O. o. 0,
Cl00 Tran: 103779-la:CWIP 0, 0. O. O. 8.000. 36,000. O. 0, 0, O. O. O. 0,
Cl00 Tran: 103781-DoCWIP 487,986. 692,277. 888,003. 1,095,164. 1.278.705. 0, 0, 0, 0, 0, 0, 0, 0,
0300 Oist . 103782-Alt CWIP 25,000, 50,000. 0, 0, 0, o. 0, 0, O. 0, 0, 0, 0,
0300 Oist . 103783-0u CWIP 201,105. 353,136. 506.271. 610,326. 711.102. 716,231. 0, 0, 0, 0, O. 0, 0,
0400 Oist· 103784-Pir CWIP O. 50,184. 70,626. 71.141. 71.656. 72,171. 72,702. 73,221. 73,740. 74,259. 74,778. 75,297. 75,839.
0300 Dist -103785-Stl CWIP 66,300. 86,300, 0, 0, 0, o. 0, 0, O. 0, 0, 0, 0,
01000ist-103786-ToCWIP 150,000. 170,000. 190,000. 200,000. 0, O. 0, 0, 0, 0, O. 0, 0,
02340ist·103789-loCWIP 77,000. 77,000. 77,000. 77,000. 77.000. 77,000. O. O. 0, 0, 0, O. 0,
0300 Oist· 103790-Ca CWIP 75,000. 0, 0, 0, 0, o. 0, 0, O. 0, 0, 0, 0,
0134 Oist ·103791-Pe CWIP 140,000. 0, 0, 0, 0, 0, 0, 0, 0, 0, O. 0, 0,
0234 Oisl·l03792-l FCWIP 225,500, 225,500. 225,500. 225,500. 225.500. 225,500. 225,500. 290.500. 350,500. 410,500. 450,500. 450.500. 0,
E600 Gen 103794-0i: CWIP 55.000. 75.000. 95,000, 105.000. 120,000. 130.000. O. 0, O. 0, 0, 0, 0,
0100 Oist ·103795-Nir CWIP 100.000. 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0,
0246 Oist ·103796-0i: CWIP 40,000, 51,000. 62,000. 69,000, 76,000. 83,000, O. 0, 0, O. O. 0, 0,
E500 Gen 103798-Na CWIP 25,000. O. 0, o. 0, o. O. O. o. 0, 0, O. 0,
Cl00 Tran: 103801-RhCWIP O. 5,000, 15,000. O. 0, O. 0, 0, 0, 0, 0, 0, 0,
C100 Tran: 103802·Rh CWIP 0, 0, 0, 0, 5,000. 15,000. 0, 0, 0, 0, 0, 0, 0,
0100 Oist - 103805-Re CWIP 0, 5,000. 10.000. 0, 0, 0, O. 0, 0, O. O. O. 0,
0100 Oist· 103806-Re CWIP 0, O. 0, O. 5,000, 10.000. O. O. O. 0, 0, 0, 0,
E300 Gen 103807·Te CWIP 168,900. 207,400. 245,900. 284,400. 322,900, 361,400. O. 0, 0, 0, 0, 0, 0,
E300 Gen 103808-eo CWIP 186,900. 256,900, 328,900. 400,900. 472,900. 488,900, 0, 0, 0, 0, 0, 0, O.
E300 Gen 103809-SaCWIP 4,000. 8,000, 23,000. 72,200. 0, 0, 0, 0, 0, O. O. O. 0,
B200 Hydn 103811-Hy CWIP 0, 0, O. 0, 0, 0, O. 0, 0, O. 15,000. 15,000. 15,000.
B200 Hydnl03812-HyCW1P 0, O. 0, o. O. o. O. 1,000. 3,000. 5,000. 7,000. 11,000. 15,000.
B200 Hydn 103813-Bo CWIP 0, 0, 0, o. 0, 0, O. O. O. 2,000, 4,000. 4,000. 9,500.
B200 Hydn 103814-lsl: CWIP O. 0, 0, O. 0, O. O. 2,500, 5,000. 7,500. 10,000. 12,500. 15,000.
B200 Hydn 103815-lsl: CWIP O. 0, 0, O. 0, 0, 0, 8.700. 17,000. 25,300, 33,600. 41,900. 50,200.
Bl00 Hydn 103816-5c CWIP O. 0, o. 0, 0, 0, 0, 41,700. 83,400, 125,100. 166,800. 208.400. 250,000,
Bl00 Hydn 103817-Th CWIP 0, O. O. 0, 0, o. 0, 0, 0, o. 0, 0, 40,000,
Bl00 Hydn 103818·WiCWIP 0, O. 0, 0, 0, O. O. 62,500. 125,000. 187,500. 250,000, 312,500, 375,000.
A100 Gent: 103819-UnCWIP 0, 0, 0, o. 0, 0, O. 0, O. 48,550, 48,550. 48,550. 97.100.
E400 Gen 10382a-1T CWIP O. 0, 0, O. 0, 0, 0, 7,000. 12,000. 14,000. 16,000. 18.000. 20,000,
A100 Gent: 103821·BECWIP 0, 0, o. 0, 0, 0, 0, 0, 0, 23,300. 23.300. 23,300. 23,300,
A100 Gent: 103822·THCWIP 0, O. 0, 0, o. 0, 0, 0, 0, O. o. 0, 20,074.
Al00 Gent:l03823-BECWIP 0, O. 0, 0, O. O. O. 0, O. 19,200. 19.200. 19,200. 37.200.
Al00 Gent: 103825-THCWIP O. 0, 0, O. 0, 0, O. 0, O. 0, 0, O. 48,076.
Al00 Gent: 103826-BE CWIP O. 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 52,800. 140,700.
Al00 Gent: 103827·BE CWIP 0, O. 0, 0, 0, 0, 0, 0, 0, O. 0, 0, 9,300.
Al00 Gent: 103828-THCWIP 0, O. 0, o. 0, 0, O. O. 0. 0, 15,000. 30,000, 0,
A100 Gent: 103829-BE CWIP O. 0, 0, O. 0, 0, O. 0, 0, 0, 0, 37,200. 0,
Al00 Gent: 103830-THCWIP O. 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 5,000, 10,000.
A100 Gent: 103831-THCWIP 0, O. O. 0, O. 0, 0, 15,055. 30,221. 45,497. 60,883. 136,601. 268,085.
A100 Gent: 103833·Hi CWIP 0, O. 0, 0, 0, 0, O. 0, O. 0, 0, 0, 20,000.
Al00 GenE 103834·THCWIP 0, O. 0, O. 0, 0, O. 0, O. 0, 0, O. 100,000.
A100 Gent: 103835-TH CWIP O. O. 0, O. 0, 0, 0, 0, 0, 0, 0, O. 100,000.
A100 GenE 103836-BE CWIP O. 0, 0, 0, 0, 0, 0, 0, 0, O. 0, O. 0,
C100 Tran: 103841-ln:;CWIP 0, 0, 0, 0, 0, O. 0, 0, 5,000. 25,000. 68,000, 68,000, 68,000.
C100 Tran: 103843-ln:;CWIP 0, 0, 0, 0, O. 0, 0, 0, O. 0, 5,000, 25,000, 68,000.
C100 Tran: 103844-ln:;CWIP 0, O. 0, o. 0. 0, o. O. O. 0, 0, 0, 5,000.
ClOD Tran: 103846-ReCWIP 0, 0, 0, O. 0, 0, O. 6,000, 36,000, 76,000. 76,000. 76,000. 76,000.
Cl00 Tran: 103847-ReCWIP O. 0, 0, O. 0, 0, 0, 0, 0, 0, 8,000. 36,000. 76,000.
Cl00 Tran: 10385O-Re CWIP 0, 0, 0, 0, 0, O. 0, 0, 0, 0, 0, O. 8,000,
C100 Tran: 103851-ReCWIP 0, 0, 0, 0, o. 0, 0, 5.000. 15,000. 48,000. 48,000. 48,000. 48,000,
C100 Tran: 103852·ReCWIP 0, 0, 0, O. 0, 0, 0, 0, 0, O. 5,000, 15,000. 48,000.
\\P\Projects\rates\2008 Retail Rate Case\lnformation Requests\OES 113 - 119\Response to OES 113\B(3b) 2008~9 CWIP without riders.xls
MAP 18 - 76
.,
Group Name :eport Level Prior Years Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 M2!!!U! Month 10 Month 11 Month 12
ClOD Tran: 103855-Hil CWI? O. O. O. O. O. O. O. O. O. 5,016. 10,073. 15,165. 65.461.
Cl00 Tran: 1038S6-ArrCWI? O. O. O. o. o. O. O. 10,000. 20,000. 30,000. 40,000. 50.000. 115,000.
ClOD Tran: 103857·AFCWIP O. O. O. O. O. O. O. O. 10,000. 20,000. 30,000. 40,000. 50,000.
C100 Tran: 103858-Fo CWIP O. O. O. O. O. O. O. O. O. 10,000. 20,000. 30,000. 40,000.
C1QO Tran: 103859-FoCWI? O. O. O. O. O. O. O. O. 10,000. 20.000. 30,000. 40,000. SO,OOO.
C100 Tran: 103860-80 cwrp O. o. o. O. O. O. O. O. 5,018. 10.073. 15.165. 65,459. 156,272.
C100 Tran: 103861·Tn:CWIP O. O. O. O. O. o. O. 6,000. 16,000. 22,000. 32,000. 38,000. 48,000.
ClOD Tran: 103862-8a CWIP O. O. O. O. O. O. O. 21.579. 43,316. 65,212. 87,266. 109,478. 131,863.
C100 Tran: 103864-11:CWIP O. O. O. O. O. O. O. O. O. O. 3,000. 6,000. 9,000.
C100 Tran: 103865-11:CWIP O. O. o. O. O. O. O. O. O. O. 2,000. 4,000. 6,000.
C100 Tran: 103866-11:CWI? O. O. O. O. O. O. O. O. O. O. 2,000. 4,000. 6,000.
C100 Tran: 103867-11:CWIP O. O. O. o. o. o. O. O. O. o. O. O. 10,000.
ClOD Tran: 103868-11:CWIP O. O. O. O. O. O. O. 80,000. 180,000. 280,000. 380.000. 530,000. 700,000.
C100 Tran~ 103869-TnCWIP O. O. O. O. O. O. O. 85.000. 170,000. 195.000. 198.000. 201.000. 207.000.
E500 Gen 10387D-Litl CWIP O. O. O. O. O. O. O. 3,300. 6.800. 61.800. 71.800. 71,800. 71,800.
ESOO Gen 103872-15CWIP O. O. O. O. O. O. O. O. O. 4.000. 9,000. 45,000. SO,OOO.
ESOO Gen 103874-Te CWIP O. O. O. O. O. O. O. o. O. 27,900. 45,300. 45.300. 45.300.
0134 Oist . 103875-Br. CWIP O. O. O. O. O. O. O. O. O. O. O. O. O.
0100 Dist . 103876-Fif CWIP O. O. O. O. O. O. O. O. O. O. O. O. 2,007.
0123 Oist ·103877-eoCWIP o. o. o. O. O. o. o. O. 10,037. 25.166. 40.405. 55.755. 71.221.
ESOO Gen 103879-5F CWIP O. O. O. O. O. O. O. O. O. O. O. O. O.
ESOO Gen 103880-251 CWIP O. O. O. O. o. O. O. O. o. O. O. O. O.
ESOOGen 103881-M;;:CWIP O. O. o. o. o. o. O. O. o. O. O. O. O.
E500 Gen 103882-Sy CWIP O. O. o. o. O. o. O. O. O. 2,500. 2,500. 2,500. 5,000.
0100 Dist-103883-ReCWIP O. O. O. O. O. O. O. 5,000. 10,000. 36,000. 36.000. 36,000. 36.000.
0100 Dist-103884-ReCWIP O. O. O. O. O. O. O. O. O. O. 5,000. 10.000. 36,000.
0100 Dist·103887-Ri(CWIP O. O. O. O. O. O. O. 10.037. 20,147. 30.331. 41.592. 100,107. 201,212.
0100 Dis! ·103888-MLCWIP O. O. O. o. o. O. O. o. O. 10,037. 20.147. 30.331. 41,595.
E600 Gen 103889-LitiCWIP O. O. o. o. o. o. O. 3,300. 6.800. 61,800. 71,800. 71.800. 71,800.
D400 Dist·103891-DLCWIP O. O. O. O. O. O. O. O. O. O. 145,534. 245.865. 346.236.
D500 Dist· 103893-Dl CWIP O. O. O. O. O. O. O. O. O. O. O. O. 60,000.
0100 Disl . 103894-Se CWIP O. O. O. O. O. O. O. 2,007. 4,029. 4,058. 4,087. 121,547. 152,552.
0500 Disl . 103895-Du CWIP O. O. O. O. O. O. O. 2.007. 4,029. 4,058. 201,411. 255,581. 441,236.
0300 Dist . 103896-Du CWIP O. O. O. O. O. O. O. O. O. O. 5,000. 25,000. 25,000.
D100 Dist . 103897-Va CWIP O. O. O. O. O. O. O. O. O. O. O. O. 10,000.
D300 Dist . 103899-Du CWIP O. O. O. O. O. O. O. 100,368. 199.665. 298,882. 301,058. 351,210. O.
D300 Dis! ·103901-5a CWIP O. O. O. O. O. O. O. 15,000. 35,000. 55,000. 67,000. 82,000. 102,000.
D500 Dis! ·103903-ln ICWIP O. O. O. O. O. O. O. O. O. O. O. 4S,5OO. 67,300.
D300 Dist -103906-Vir CWIP O. O. O. O. O. O. O. 28,404. 136.307. 238,978. 342,394. 428,189. 431.340.
D400 Dis! ·103907-Gr CWIP O. O. O. O. O. O. O. 30,110. 80,314. 135.502. 165,596. 215.777. 275,980.
0100 Dis! ·103910·Sy CWIP O. O. O. O. O. O. o. O. 75,000. 100,000. 127,200. 127,200. O.
0300 Dist·103911-GnCWIP O. O. O. O. O. O. O. 27.601. 55,204. 82,807. 110,409. 138,008. 153.075.
0300 Dis!·103912-S""CWIP O. O. O. O. O. O. O. 30,000. 60,000. 90.000. 120,000. 150,000. 170,000.
D500 Dist·103913-Te CWIP O. O. O. O. O. O. O. O. 30.110. 60,240. 90.389. 120,555. 150,649.
D500 Dist·103915-Ea CWIP O. O. O. O. O. O. O. O. O. O. 50.184. 100,435. 130.582.
0300 Dist·103916-W.CWIP O. O. O. O. O. O. O. 16.100. O. O. O. O. O.
0400 Dist . 103917-Rh CWIP O. O. O. O. O. O. O. O. O. O. O. O. 30,000.
D500 Disl·103918-Pil CWIP O. O. o. o. o. o. O. O. O. 50.184. 70.324. 120,519. 150,613.
D500 Disl . 103919-Pir CWIP O. O. O. O. O. O. O. O. O. O. O. 50,184. 91.403.
D300 Dist . 103922-5n CWIP O. O. O. O. O. O. O. O. 7,500. 15.000. 22,500. 30.000. 37.500.
D300 Dist ·103923-Re CWIP O. O. O. O. O. O. O. O. O. O. 50.000. SO,OOO. SO,OOO.
D300 Dis! ·103924-Di~ CWIP O. O. O. O. O. O. O. O. 25,000. 50,000. 75,000. 100.000. 118,000.
D300 Ois! ·103925-Di~CWIP O. O. O. O. O. O. O. 150,000. 300,000. 450,000. 600,000. 649,000. 699.000.
E600 Gen 103926-Di~CW1P O. O. O. O. O. O. O. O. 5,000. 10,000. 15,000. 35,000. 55,000.
D146 Dist·103927-Di~CWIP O. O. O. O. O. O. O. 28,000. 28,000. 28,000. 28,000. 28.000. 28,000.
D500 Dis!· 103928-G,6 CWIP O. O. O. O. O. O. O. O. O. O. 34.000. 64.000. 94,000.
\\p\Projec!s\rates\2008 Retail Rate Case\lnforma!ion Requests\OES 113 . 119\Response to DES 113\B(3b) 2008-09 CWIP without riders.xls
MAP 18 - 77
.:, ::
0500 oist ·103929-Trc CWIP O. O. O. O. O. o. O. O. O. O. 1,350,000. 1,350,000. 2,700,000.
0246 Dist· 10393D-Oi~ CWIP O. O. O. O. O. O. O. 7,000. 14,000. 21,000. 28,000. 35,000. 42,000.
0300 Dist - 103931-0il CWIP O. O. O. O. O. O. O. O. O. O. O. 30,000. 85,000.
0400 Dist . 103932-Dil CWIP O. O. O. O. O. O. O. O. O. O. O. 20,000. 70,000.
0400 Dist . 103934-0i~ CWIP O. O. O. O. O. O. O. 100,000. 200,000. 235,000. 535,000. 885,000. 1,210,000.
0300 Dist . 103935-0il CWIP O. O. O. O. O. O. O. 150,000. 300,000. 450,000. 600,000. 750,000. 977,000.
0650 Dist . 103940-ME CWIP O. O. O. O. O. O. O. O. 76,700. 153,400. 230,100. 306,800. 383,500.
A100 GenE 103943-BECWIP O. O. O. O. O. O. O. O. O. 26,000. 26,000. 26,000. 52,000.
A100 GenE 103944-BE CWIP O. O. O. O. O. O. O. O. O. O. O. O. O.
A100 GenE 103945-BE CWIP O. O. O. O. O. O. O. O. O. O. O. 360,000. O.
A100 GenE 103946-BECWIP O. O. O. O. O. O. O. O. O. 40,000. O. O. O.
A100 GenE 103947-BECWIP O. O. O. O. O. O. O. O. O. O. O. O. O.
A100 Gent: 103948-BECWIP O. O. O. O. O. O. O. O. O. O. O. O. O.
A100 GenE 103949-BECWIP O. O. O. O. O. O. O. O. O. O. O. O. O.
A100 Gene 10395O-BECWIP O. O. O. O. O. O. O. 64,236. 76,751. 89,355. 102,047. 114,827. 127,716.
A100 Gene 103954-BECWIP O. O. O. O. O. O. O. 619,000. 619,000. 619,000. 619,000. 619,000. 619,000.
A100 GenE 103955-BECWIP O. O. O. O. O. O. O. 50,000. 50,000. 50,000. 50,000. 50,000. 50,000.
A100 Gel'lE 103956-BECWIP O. O. O. O. O. O. O. 50,000. 50,000. 50,000. 50,000. 50,000. 50,000.
A100 GenE 103957-BECWIP O. O. O. O. O. O. O. O. O. 50,000. 50,000. 50,000. 50,000.
A100 Gene 103959-BECWIP O. O. O. O. O. O. O. 80,294. 90,920. 101,619. 112,392. 123,238. 134,182.
A100 Gene 103962-BECWIP O. O. O. O. o. O. O. 30,000. 30,000. 30,000. 30,000. 30,000. 30,000.
A100 Gene 103963~BECWIP O. O. O. O. O. o. O. o. O. O. 250,920. O. O.
A 100 Gene 103964-BE CWIP O. O. O. O. O. O. O. O. O. O. O. O. O.
A100 Gene 103967-BE CWIP O. O. O. O. O. O. O. O. O. O. 34,000. O. O.
A 100 Gene 103968-LE CWIP O. O. O. O. O. O. O. 2,500. 5,000. 7,500. 10,000. 12,500. 15,000.
A 100 Gene 103970-LE CWIP O. O. O. O. O. O. O. O. O. O. O. O. 100,000.
A100 Gene 103971-LECWIP O. O. O. O. O. O. O. O. O. O. O. 30,000. O.
A100 Gene 103972-LECWIP O. O. O. O. O. O. O. O. O. 21,000. O. O. O.
A100 Gene 103974-HECWIP O. O. O. O. O. O. O. 2,500. 5,000. 7,500. 10,000. 12,500. 15,000.
B100 H}<In 103976-Sy CWIP O. O. O. O. O. O. O. 2,000. 4,000. 4,000. 4,000. 6,000. 21,000.
A100 Gene 103977-BE CW1P O. O. O. o. o. O. o. O. 2,208. 4,432. 6,672. 8,929. 35,994.
A100 Gene 103978-BECW1P O. O. O. O. O. O. O. O. O. 80,000. O. O. O.
A 100 Gene 103979-BE CWIP O. O. O. O. O. O. O. O. O. O. O. O. 520,000.
A100 Gene 103980-BECWIP O. O. o. O. o. o. O. 250,000. 250,000. 250,000. O. O. O.
A100 Gene 103981-BE CW1P O. O. O. o. o. O. O. 5,018. 10,073. 15,165. 20,294. 25,460. 75,831.
A100 Gene 103982-LE CWIP O. O. O. O. O. O. O. 5,018. 10,073. 12,656. 17,766. 20,404. 70,738.
A100 Gene 103983-BE CWIP O. O. O. O. O. O. O. O. O. O. O. O. O.
A100 Gene 103984-BECWIP O. O. O. O. O. O. O. O. O. O. 300,000. 300,000. 300,000.
A100 Gene 103985-BE CW1P O. O. O. o. o. O. O. 500,000. 500,000. SOD,OOO. SOD,OOO. 500,000. 500,000.
A100 Gene 103987-BE CWIP O. O. O. O. O. O. O. O. O. O. O. O. O.
E300 Gen 103994-G( CW1P O. O. O. O. O. o. O. o. O. 4,000. 9,000. 45,000. O.
E300 Gen 103995-CoCWIP O. O. O. O. O. O. O. O. 6,000. 22,000. 47,000. 116,900. 186,900.
E300 Gen 103996-Te CWIP O. O. O. O. O. O. O. 5,000. 15,000. 53,400. 91,900. 130,400. 168,900.
F100 Intan~ 103997-Ef.. CWIP O. O. O. O. o. O. o. O. 300,000. 300,000. 300,000. 300,000. 300,000.
E300 Gen 104001~201 CWIP 15,000. 17,500. 20,000. 22,500. 25,000. 27,500. O. O. O. O. O. O. O.
0650 Oist ·104003-50 CWIP 1,000,000. 1,250,000. 1,500,000. 1,750,000. 2,000,000. 2,250,000. O. O. o. o. o. O. O.
C100 Tran: 104oo6-11:CWIP O. O. o. O. O. O. O. O. O. O. 2,000. 4,000. 6,000.
C100 Tran: 104007-11:CWIP O. O. O. o. o. O. O. O. O. O. 2,000. 4,000. 6,000.
A100 Gene 10401D-BE CWIP O. O. O. O. o. o. o. O. O. 25,000. O. O. O.
A100 Gene 104011-lE CWIP O. O. O. O. O. O. O. o. O. 22,000. O. O. O.
Al00 Gene 104013·BECWIP O. O. O. O. O. O. O. o. O. O. O. O. O.
MOO Gene 104014-THCWIP 219,891. 271,677. 323,831. 351,261. 353,783. 356,305. O. O. O. O. O. O. O.
A100 Gene 104015-BECWIP O. O. O. O. O. O. O. O. O. 0, O. O. O.
A100 Gem 104016-BECWIP O. O. O. O. O. O. O. O. O. O. O. O. O.
\\P\Projects\rates\20OB Retail Rate Case\lnformation Requests\OES 113 . 119\Response to OES 113\B(3b) 2008.()9 CWIP without riders.xls
MAP 18 - 78
.-
Group Name;eport level Prior Years Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 1 Month 8 Month 9 Month 10 M2l!lh.!1 ~
8100 Hydn 104017-HyCWIP O. O. O. O. O. O. O. O. 10,000. 30,000. 130,000. 230.000. 330,000.
8100 Hydn 104018-KnCWIP O. O. O. o. O. O. O. O. O. 2.007. 4,029. 29,150. 89.585.
A100 GenE 104020-THCWIP O. O. O. O. O. O. O. O. O. O. O. O. 15,000.
E500 Gen 104023·RE CWIP 529,341. O. O. O. o. O. O. O. O. o. O. O. O.
0300 Dist· 104024-C1( CWIP O. O. O. O. O. O. O. 25,000. SO.OOO. 75.000. 100.000. O. O.
A100 GenE 104025-TH CWIP O. O. O. O. O. O. O. O. 150.552. 302.208. 454,968. 602,208. o.
A10a GenE 104026·THCWIP O. O. O. O. O. O. O. O. O. O. O. 40,000. 80,000.
E300 Gen 104027-FIE CWIP O. O. O. O. O. O. O. 2,500. 5,000. 7.500. 10,000. 12,500. 15,000.
E100 Gen 104028-TnCWIP O. O. O. O. O. O. O. O. 15,000. 30.000. 45.000. 60.000. 75.000.
0300 Disl . 104029-0u CWIP O. O. O. O. O. O. O. O. 29,400. 59.400. 89.400. 89.400. 89.400.
0234 Dist· 10403Q-Ak CWIP O. O. O. O. O. O. O. 33.000. 68.000. 103.000. 138,000. 173,000. O.
Al0a GenE 104031-LECWIP O. O. O. O. O. O. O. 10.037. 20,147. 45,386. 95,901. 196,968. 399,154.
Al0a GenE 104032-GECWIP O. O. O. O. O. O. O. O. O. O. O. O. 50.000.
E100 Gen 104033-Tr. CWIP 76,550. 91,860. 107,170. 122,480. 137,790. 153,100. O. O. O. o. O. O. O.
05000ist·104Q41-loICWIP O. O. O. o. o. O. o. o. O. 25.000. 50.000. 75,000. 100,000.
03000ist·104042-0uCWIP 25,000. 30,000. 35,000. 40,000. 45,000. 50,000. O. O. O. O. O. O. O.
0100 Oist ·104043·Su CWIP 10,000. 30.000. 50.000. 50.000. SO.OOO. O. O. O. o. o. O. O. O.
0500 Oist ·104047·No CWIP 92,679. 108,313. 109,102. 109,891. 110,680. 111,469. 112.291. 113,086. 113,881. 114,676. 125,408. 195,530. 211,798.
H100 Wine 104049-BI\ CWIP 15,616,200. 15,831,300. 16,047,100. 30,214,700. 30,346.000. 30,477,500. 30.610.000. 40,647,100. 40,789,500. 40.932.300. SO,980,200. 55,035,300. 59,096,600.
Al00 Gene 104059-BECWIP O. O. O. O. O. O. O. 105,000. 105,000. 105,000. 105.000. 115.000. O.
205,613,433. 221,353,742. 243,415.960. 274,412.718. 296.306.828. 304,953,623. 272,078,276. 307,928,474. 323,757,810. 334,063,493. 369.293.521. 372.129,793. 361,210,335.
Reconciliation to 2008
rate case file
Number from above 205.613,433. This number is corrected for Project 103697 which is missing
its prior year amount only.
Uanticipated 11,808,816 11,808,816 11,808,816 11,808,816 11,808,816 11,808,816 11,808,816 11,808,816 11,808,816 11,808,816 ",808,B16 ",B08,8'6 l',80B,B16
carryovers from
2007
217,422,249
2008 CWIP as of 217,422,248

30-Jun-08
in 2008 file
\\p\Projects\rates\200B Retail Rate Case\lnformation Requests\OES 113· 119\Response to OES 113\B(3b) 2008-09 CWIP without riders.xls
MAP 18 - 79
A1IIllbl,lne. dIbIa Minnesota Power
Accumulated Depreciation and AmolUzation
2008109 Tnt Year
Accumulated Prpy!slon for D'Orpdation
1081 perPowerplant
1082
AllOIDocomm
Accumulated Provision 0 12131107
Bo:iWftn Unit 1
18,504,464
1,411
(SOO.625)
18,005,250
Bgswen yoi' 2
17,003,976
(23,932)
(488,696)
16,.491,348
Boswe!! yoi' 3
80,013,845
(1,192,418)
(6,075,188)
72,746,239
Boswvllynij 4
142,410,6&4
(64,379)
(3.164,379)
139,181,906
Bgswen Cammon
Sloam
n,768.250
(467.486)
(1.805.147)
75,495,617
--TOIm
335.701,199
(1.746,804)
(12.034,035)
321,920,360
4,831.810
4,831,810
Wlin
43,2n,821
(254,594)
(5,184.186)
37,839,041
-
Taconite
1',n4,804
(1,492,325)
(265,464)
10,017,015
!mol
395,585,634
(3,.493,723)
(17,483,685)
374,608,226
~
o
2008 Depreciation Expense 202.522 297.556 789,000 3.185,949 1,165,518 5.840,545 43,580 799.204 2,584,665 9,067,993 o
AROlDecommlulonlng (3.660) (4,908) (159.648) (100,146) (4,332) (272,694) 0 (98,628) (126,060) (497,382)
Less: Retirements (243,381) (254,429) (274,221) (1,231,389) (1.173,4ll9) (3.176,829) (480,738) (1,099,779) (4,757,346)
Cost to Retire (130.000) (171,900) (171,SOO) 1951,800) (2n,1oo) (1,702,300) (167,OOO) (315,100) (2,184,400)
Accumulated Provision @ 6130108 17,830,731 16,357,667 72,929,870 14O,G84,520 75,206,294 322,409,082 4,875,390 37,891,879 11,060,741 376,237,091 o
711108 to 12131108 test year
2008 Depreciation Expense 208.406 301,440 829,731 3,344,710 1.352,920 6,037,207 56.562 763.519 3,444.168 10,301,455 661,120
AROJDec:ommlnlonlng (3.660) (4.908) (159,648) (100.146) (4,332) (272,694) 0 (98.628) (126.060) (497,382)
Leu: Retirements (50,953) (89,300) (389,302) (509,555) (259.635) (749.231) (1,518,421)
Cost to Retire (55.0001 (132,800) (184,400) (352,200) (90.000l (107,100) (549,300)
Accumulated Provision 0 12131108 17,929,524 16,654,199 73,3n,853 143,329,G84 76,021,180 327,311,840 4,931,952 38,207,134 13,522,517 383,973,444 681,120
111109 to 6I30I09 test year

2009 Depreciation Expense 260,202 286.296 796,ln 3,375,365 1.419,431 6,137,470 74,904 956.692 4,163,473 11,332,539 728,919
AROJDec:ommlulonlng
Leu: Retirements
Cost to Retire
(3.660)
(454,673)
1950,0001
(4,908)
(6,180)
(10ooo)
(159,648)
(38,049)
160,0001
(100,146)
(845,603)
(530.000)
(4,332)
(SO,635)
(35,200)
(272,694)
(1,393,140)
(1,585.200)
0
0
0
(98,628)
(114,285)
(27000)
(126,060)
(71,259)
131.000)
(497,382)
(1,578,684)
(1.643.2001
°°
Accumulated Provision @ 6130109 16,781,393 16,919,407 73,918,333 145,228,699 n,350,443 330,198,276 5,006,856 38,923,913 17,457,671 391,588,716 1,390,039
Average· 6I3OJ08 • 6I30I09 17,306,062 16,638,537 73,424,102 142,656,610 76,278,368 326,303,679 4,941,123 38,407,896 14,259,206 383,911,904 695,020
RIder Adjustments:
Accumulated Provision @6130108 82,152 82,152 0 82,152
Accumulated Provislon@6I3OI09 191,682 191,682 641,929 833,611
Average 138,917 138,917 320,965 457,882
AdJustod Average Accumulated Depreciation 17,306,062 16,638,537 73,287,185 142,656,610 76,278,368 326,168,762 4,941,123 38,407,896 13,938,241 383,454,022 695,020
2008109 Depreciation Expense

Rider Adjustments
....... 587,735 1,625,908
(109,5301
6,720,074 2,n2,351 12,174,an
(109,530)
131A68 1,720,210 7,607,641
(641.929)
21,633,994
(751,4591
1,390,039
AdJustod 2008109 Depreciation Expense 468,608 587,735 1,516,378 6,720,074 2,n2,351 12,065,147 131,466 1,720,210 6,965,712 20,882,535 1,390,039
Sybfuoctigoal Assigoroont
MaIOf t-UOctlOO AmOUnl t$8SIS tor ASSlQnment 01 ~uDTUncuons

Olstribution
Distribution Bulk Delivery 28,474,214 Direct to Dis\. Bulk Delivery (17,083% of total distribution reserve based on 2006 analysis)
Other Distribution 138 207,364 Distribution plant in service excIUdin9 plant assigned to Distribution Bulk Delivery
166,681,578
\\P\pfOjects\rates\2008 Retail Rate Case\loformation Requests\OES 113 • 119\Response to DES 113\8(4) ~9 Test Year Depr & Amort.xIs
MAP 18 - 80
AlIoto, Inc. dlbJa Mlnnnota Power '.,:;
Accumulated Depreciation and Amortization
2008109 Test Year
General
Hmo !@n,ml,,[on Qi'trlbytlon fIilll ~ !lllOl
Accumylatpd Proyt,lon for QtQntClat!on
1081 per Powerplant
1082
AROlDocomm
Accumulated Provision @ 12/31107 32,085,406 108,468,455 157,274,325 59,539,869 29,928,338 759,904,617
2008 Depreciation Expense 549,150 2,744,010 5,647,0&0 3,167,791 332,062 21,508,086

AROIDocommlulonlng (497,382)
Leu: Retirements (42,800) (352,200) (443,200) (209,360) (5,804,906)
Cost to Retire (32,500) (25,500) (637,2001 (29,700) (2,909,300)
Accumulated Provision @ 6130108 32,559,256 108,834,765 161,lW1,005 - 62,488,600 30,260,398 n2,201,115
711108 to 12/31J08 test year

2008 Depreciation Expense 574,835 2,749,994 5,647,080 3,218,528 276,130 23,427,140
AROIDecommlsslonlng (497,382)
Leu: Retirements (235,500) (635,000) (641,200) (339,600) (3,369,721)
Cost to Retire (124,000) (101,000) 1218,400) (20,5001 11,013,2001
Accumulated Provision @ 12131J08 32.n4,591 110,848,759 166,628,485 65,325,026 30,536,528 790,747,953
111109 to 6130109 test year

2009 Depreciation Expense 626,047 2,970,886 6,008,968 3,467,225 183,444 25,318,026
AROIDocommlulonlng (497,382)
Leu: Retirements o (178,100) (324,400) (458,072) 0 (2,539,256)
Cost to Retire (7,5001 (122,300) (790 1900) (32,000) 0 (2.595.900)
Accumulated Provislon@ 6130109 33,393,138 113,519,245 171,522.151 66,302,179 30,719,972 810,433,441
Average· 6130108·8130109 32,976,197 111,1n,005 166,681,578 65,385,389 30,490,185 791,317,278
Rldet' Adjustments:
Accumulatod Provision @6I3OI08 82,152
Accumulated Provision @6130109 833,611
Average 457,882
Adjusted Average Accumulated Depreciation 32,978,197 111,1n,005 166,681,578 65,385,389 30,490,185 790,859,398
2008109 Depreciation Expense 1,200,882 5,720,880 11,656,046 6,683,751 459,574 48,745,186

Rider Adjustments (751,4591
Adjusted 2008109 Depreciation Expense 1,200,882 5,720,880 11,656,048 6,683,751 459,574 47,993,707
Sybfunct!ooai As!!jgnm°ot
Malor l-unCllon
Distribution """'""'
Distribution Bulk Delivery 28,474,214
Other Distribution 138,207,364
166,681,578
-
\\P'.projects\rates\200S RetaU Rate Case\lnfonnation Requests\OES 113· 119\Response to OES 113\8(4) 2008-09 Test Year Depr & Amort.xIs
MAP 18 - 81
Minnesota Power
Depredation and AmortIzation Expense
Budget 2008
Joo J,' No. Do<
"'"
Fob May Sop Total
4030 Distribution - Electric

Ililll Ililll
941.180 941.180
Ma'
Ililll
941,180
IlWl
941,180
l1EfB
941,180
J"
l1EfB
941.180 = 5,647,080
l1EfB
941,180
""'
IlWl
941,180
Ililll
941.180
Ck'
llml
941.180
llml
941.180
l1EfB
941,180
StJBJOTA!
5,647.080
llml
11.294.162
4030 Future Use 40 40 40 40 40 40 240 40 40 40 40 40 40 240 48S
4030 General Plant 525.990 524.856 524,880 525,012 533,233 533.820 3.167,791 534,856 535,657 535,849 536,131 536.514 537,519 3.216.526 6.384.318
4030 Generation-Hydro 91,525 91.525 91.525 91,525 91,525 91.525 549,150 91.525 91,525 92,323 93,124 98.950 107,388 574.835 1.123.986
4030 Generation-5!eam 1,477,988 1,489,695 1,499.022 1.514,974 1,531,119 1,548,194 9.060,992 1.675.313 1,695,606 1.698,893 1.708,333 1,732.696 1,880,128 10,390,969 19,458,962
4030 Generation-Wind 0 0 0 0 0 0 0 60.035 120.217 120,217 120,217 120.217 120,217 661,120 661,120
4030 Transmission - Electric 457,335 457,335 457.335 457.335 457,335 457,335 2,744.010 457.335 457.335 458.831 458,831 458,831 456,831 2,749,994 5,494,004
4030 Water 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
4030 Total 3.494,058 3,504,631 3.513,982 3.530.066 3,554,432 3.572,094 21,169.263 3.760,284 3,841.560 3,847.333 3,857,856 3,888,428 4,045.303 23,240,764 44,417,037
4040 Intangible Plant 55.209 55.209 55,209 55,209 55.209 56,017 332.062 49,873 48.920 48,921 48.921 48,921 30.574 276.130 608,191
4040 Water 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
4040 Total 55.209 55.209 55.209 55.209 55.209 56.017 332.062 49,873 48,920 48,921 48.921 48,921 30.574 276.130 608.191
Total 3,549.267 3.559.840 3,569.191 3,585,275 3.609.641 3,628.111 21,501,325 3,810,157 3,890,480 3.896,254 3.906.777 3.937.349 4,075,877 23.516.894 45.025.228
Less:
Rounding ·2
--
Strategic Initiatiave Projects removed from Generation-5team -89,513
Future Use
44.935.327
Boswell U1 Boswell U2 Boswell U3 Boswell U4 Boswell Common Hibbard U3 Hibbard U4 .... ~" lac Harbor Generation Steam
ImiI
Joo 4030 To'" 33.727 49,377 125,522 516.933 191.604 2.046 5,217 130,619 429.942 1,484,988
Fob 4030 To'" 33.727 49.377 125,522 521.188 191.973 2.046 5.217 130,594 430,050 1,489.696
Ma, 4030 Total 33.727 49.377 130,202 525.754 191.973 2.046 5,217 130,568 430,158 1,499,022
Ap, 4030 Tala' 33,727 49.377 134,896 532.879 192,893 2.046 5,217 133,647 430,291 1,514,974
May 4030 Total 33,727 49.807 135,922 540,261 196.814 2.046 5,217 136,746 430,578 1,531,119
J" 4030 Total 33 885 50,240 136,935 548 933 200,261 2.048 5 217 137,029 433,647 1.548 194
subtotal Jan-Jun 2008 202.522 297,556 789.000 3.185,949 1.165,518 12.278 31.302 799.204 2.584.665 9.067.993
J" 4030 To", 34,420 50,240 136.919 557.180 212,694 2.046 5.217 137.619 538,977 1.675.313
4030 Total 34,797 50,240
""'
Sop
Oct
4030
4030
To",
Total
34,797
34.797
50,240
50.240
137.776
138,635
138,686
557,246
557.242
557.355
225.545
226,734
227,129
2.046
2.046
2.046
5.217
5.217
5,217
138,885
139,850
140,144
543.853
544.132
552.718
1.695.605
1.698.893
1.708.333
N"" 4030 Total 34.797 50.240 138,737 557.469 229.070 2.046 5,217 140,639 574,480 1.732,697
Do< 4030 Total 34.797 50,240 138,978 558.217 231 747 15,028 5,217 66,380 690 010 1,790,615
subtotal JuI-Dec 2008 208,406 301.«0 829,731 3,344,710 1.352.920 25,260 31.302 763.519 3.444,168 10,301.455
Total Total To'" 410,928 598.... 1,618,731 6,530,659 2,518,438 37,538 62,604 1.562,722 6.028,832 19,369,449
--
\\p\Projectsntos\2008 Reta~ Rate Case\lnformation Requests\OES 113 - 119\Response to OES 113\B(41200~Tes! Year Depr & Amort,lds
MAP 18 - 82
Minnesota Power
Depreciation and Amortization Expense
2008109 Test Year
Jan Feb M., Apr May Jun

OEPR DEPR DEPR OEPR OEPR OEPR !ol>I
4030 Distribution - Electric 1.001,494 1,001,494 1.001,494 1,001.494 1,001,494 1,001,494 6.008.966
4030 Future Use 40 40 40 40 40 40 242
4030 General Plant 576,933 574,784 578,826 578.826 578,851 579.004 3,467,225
4030 Generation-Hydro 104,341 104,341 104,341 104,341 104,341 104,341 626,047
4030 Generation-Steam 1.798,563 1,798,650 1.798,774 1,804.057 1,831,798 1,857.176 10,889,018
4030 Generation-Steam 73,655 73,656 73,656 73.651 73,647 75.256 443,520
4030 Generation-Wind 121.487 121,487 121,487 121,487 121,487 121,487 728,919
4030 Transmission - Electric 495,148 495,148 495,148 495,148 495,148 495,148 2,970,886
Total Total 4,171,661 4,169,600 4,173,766 4,179,045 4,206,806 4,233.946 25,134,824
4040 Intangible Plant 30,574 30,574 30,574 30,574 30,574 30.574 183,444
4040 Total 30,574 30,574 30,574 30,574 30,574 30,574 183,444
Total 4.202,235 4,200,174 4,204,340 4,209.619 4,237,380 4,264,520 25,318,268
less:
Future Use 242
Total 25,318,026
Boswell U1 Boswell U2 Boswell U3 Boswell U4 Boswell Common Hibbard U3 Hibbard U4 laskin Tac Harbor Tac Harbor Generation Steam
Total
4030 Jan 35,170 47,631 128.928 558.983 236,538 10,347 2.137 158.837 619.992 73,655 1,872.218
4030 Feb 35,170 47,631 128,928 559,070 236,537 10,347 2.137 158,837 619,992 73,656 1,872,306
4030 Mar 35,170 47,631 128,924 559.209 236,537 10.347 2,137 158,826 619,992 73,656 1,872,429
4030 Apr 35,170 47,631 129,877 562,865 236,538 10,347 2,137 159,500 619,992 73,651 1,877,708
4030 May 51,530 47,800 136,780 566,485 236,538 10.347 2.137 160.189 619,992 73,647 1,905,445
4030 Jun 67,991 47,970 142,740 568.753 236,743 10.347 2.137 160,503 619,992 75,256 1,932,432
260,202 286.296 796,177 3,375,365 1,419,431 62,081 12,823 956,692 3,719,953 443,520 11,332,539
\\p\Projects\rales\2008 Retail Rate Gase\lnformation Requests\OES 113 - 119\Response to OES 113\B(4) 2008-09 Test Year Depr & Amort.xls
MAP 18 - 83
Minnesota Power 8(5) THEC-3 AREA Rider Adjustments.xls
AREA Plan Revenue Requirements
Taconite Harbor Unit 3
Rider Adjustments for RRC: Test Year, as expected per rider.
Taconite Harbor Unit 3
11/30108 12/31/08 6/30109

Plant in Service 20,034,056 20,034,056 20,034,056
Accumulated Depreciation 87,869 I 641,9291
Net Plant 20,034,056 19,946,187 19,392,127
Accumulated Deferred Income Taxes 170,851 558,601
Total Rate Base 20,034,056 19,775,336 18,833,525
Average Rate Base
Tax Depreciation Rate 11 2.500% 7.444%

Tax Depreciation Expense 500,851 1,491,335
Book Depreciation Rate 21 0.439% 2.778%
Book Depreciation Expense 87,869 554,061
Depreciation Expense Difference 412,983 937,274

Income Tax Rate 0.4137 0.4137
Deferred Tax Expense 170,851 387,750
Operation & Maintenance Expense 1,665,925
Notes:
11 Tax depreciation assumes project is eligible for 60 month pollution control amortization (see tax table).
2J Book depreciation is as follows:
1 month at 19 year remaining life in 2008,
6 months at 18 year remaining life in 2009.
MAP 18 - 84
Minnesota Power Exhibit A

AREA Plan Revenue Requirements Page 6 of 6
Tax Depreciation Rates
Tax Depreciation Rates for AREA Units
THEC1: In-Service 6/30108

THEC2: In-Service 6/30107 THEC3: In-Service 11/30108
LEC1: In-Service 4/30107 40% 60% Weighted 40% 60% Weighted
LEC2: In-Service 11/30106 Weighting Weighting Average Weighting Weighting Average
Year 1 3.750% 3.750% 10.000% 7.500% 3.750% 1.667% 2.500%
Year 2 7.219% 7.219% 20.000% 14.888% 7.219% 20.000% 14.888%
Year 3 6.677% 6.677% 20.000% 14.671% 6.677% 20.000% 14.671 %
Year 4 6.177% 6.177% 20.000% 14.471% 6.177% 20.000% 14.471 %
Year 5 5.713% 5.713% 20.000% 14.285% 5.713% 20.000% 14.285%
Year 6 5.285% 5.285% 10.000% 8.114% 5.285% 18.333% 13.114%
Year 7 4.888% 4.888% 0.000% 1.955% 4.888% 0.000% 1.955%
Year 8 4.522% 4.522% 0.000% 1.809% 4.522% 0.000% 1.809%
Year 9 4.462% 4.462% 0.000% 1.785% 4.462% 0.000% 1.785%
Year 10 4.461% 4.461 % 0.000% 1.784% 4.461% 0.000% 1.784%
Year 11 4.462% 4.462% 0.000% 1.785% 4.462% 0.000% 1.785%
Year 12 4.461 % 4.461% 0.000% 1.784% 4.461% 0.000% 1.784%
Year 13 4.462% 4.462% 0.000% 1.785% 4.462% 0.000% 1.785%
Year 14 4.461% 4.461 % 0.000% 1.784% 4.461% 0.000% 1.784%
Year 15 4.462% 4.462% 0.000% 1.785% 4.462% 0.000% 1.785%
Year 16 4.461% 4.461 % 0.000% 1.784% 4.461 % 0.000% 1.784%
Year 17 4.462% 4.462% 0.000% 1.785% 4.462% 0.000% 1.785%
Year 18 4.461% 4.461% 0.000% 1.784% 4.461% 0.000% 1.784%
Year 19 4.462% 4.462% 0.000% 1.785% 4.462% 0.000% 1.785%
Year 20 4.461% 4.461% 0.000% 1.784% 4.461 % 0.000% 1.784%
Year 21 2.231% 2.231% 0.000% 0.892% 2.231 % 0.000% 0.892%
100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 100.000%
Notes:
11 40% weighting is 20 year PUP tax table.
21 60% weighting is 60 month Pollution Control amortization.
•
MAP 18 - 85
Minnesota Power B(6) Boswell 3 Plan Cost Recovery Rider Adjustments.xls
Boswell 3
Turbine Gen Sup Upgrade. Static Exciter and Generator Rotar

#103125, 103128, 103225
In Service 5/4/07
5/4/07 12131/07 6/30108 12131/08 6/30109
Plant in Service 2,450,961 2,450,961 2,450,961 2,450,961 2,450,961
Accumulated Depreciation 21,884 I 66,866 I 111,016 I 156,015 I
Net Plant 2,450,961 2,429,077 2,384,095 2,339,945 2,294,946
CWIP
Accumulated Deferred Income Taxes 28,970 46,960 65,294 80,529
Total Rate Base 2,450,961 2,400,107 2,337,135 2,274,651 2,214,417
Average Rate Base 2,425,534 2,368,621 2,305,893 2,244,534
Tax Depreciation Rate (20 yr tax table) 3.750% 3.610% 3.610% 3.339%
Tax Depreciation Expense 91,911 88,467 88,467 81,825
Book Depreciation Rate (2007 remaining life 28 yrs) 3.571% 1.852% 1.852% 1.923%
Book Depreciation Expense 21 21,884 44,983 44,150 44,999
Depreciation Expense Difference 70,027 43,485 44,318 36,826

Income Tax Rate 41.37% 41.37% 41.37% 41.37%
Deferred Tax Expense 28,970 17,990 18,334 15,235
Property Taxes 23,680 23,680

MAP 18 - 86
Minnesota Power
Boswell Unit 3
Continuous Emission Monitoring System Revenue Requirments
Continuous Emission Monitoring System
In Service 11/30107
11/30107 12/31/07 6130108 12131/08 6/30109
Plant in Service 560,314 560,314 560,314 560,314 560,314
Accumulated Depreciation _---"-'5,"-"00"'-3 I 15,286 I 25,379 I 35,667 I
Net Plant 560,314 555,311 545,028 534,935 524,647
CWIP
Accumulated Deferred Income Taxes 3,725 16,726 29,805 42,553
Total Rate Base 560,314 551,586 528,302 505,129 482,094
Average Rate Base 555,950 539,944 516,715 493,612
Tax Depreciation Rate (20 yr weighted tax table) 2.500% 7.444% 7.444% 7.335%
Tax Depreciation Expense 14,008 41,709 41,709 41,101
Book Depreciation Rate (2007 remaining life 28 yrs) 3.571% 1.852% 1.852% 1.923%
Book Depreciation Expense 5,003 10,284 10,093 10,287
Depreciation Expense Difference 9,005 31,425 31,616 30,814

Income Tax Rate 41.37% 41.37% 41.37% 41.37%
Deferred Tax Expense 3,725 13,001 13,079 12,748
Operation & Maintenance Expense 6,999 41,995 41,995 41,995
\\p\Projects\rates\2008 Retail Rate Case\lnformation Requests\OES 113 - 119\Response to OES 113\8(6) Boswell 3 Plan Cost Recovery Rider Adjustments.xls CEMS
MAP 18 - 87
Minnesota Power Exhibit C
Boswell 3 Environmental Improvement Plan Page100f10
Tax Depreciation Table
Tax Depreciation Rates for Pollution Control Equipment

20 year CEMS: In-Service 11/30/007
40% 40% 60% Weighted
Weighting Weighting Weighting Average
Year 1 3.750% 2007 3.750% 1.667% 2.500% 2007
Year 2 7.219% 2008 7.219% 20.000% 14.888% 2008
Year 3 6.677% 2009 6.677% 20.000% 14.671% 2009
Year 4 6.177% 2010 6.177% 20.000% 14.471% 2010
Year 5 5.713% 2011 5.713% 20.000% 14.285% 2011
Year 6 5.285% 2012 5.285% 18.333% 13.114% 2012
Year 7 4.888% 4.888% 0.000% 1.955%
Year 8 4.522% 4.522% 0.000% 1.809%
Year 9 4.462% 4.462% 0.000% 1.785%
Year 10 4.461% 4.461% 0.000% 1.784%
Year 11 4.462% 4.462% 0.000% 1.785%
Year 12 4.461% 4.461% 0.000% 1.784%
Year 13 4.462% 4.462% 0.000% 1.785%
Year 14 4.461 % 4.461% 0.000% 1.784%
Year 15 4.462% 4.462% 0.000% 1.785%
Year 16 4.461% 4.461% 0.000% 1.784%
Year 17 4.462% 4.462% 0.000% 1.785%
Year 18 4.461% 4.461% 0.000% 1.784%
Year 19 4.462% 4.462% 0.000% 1.785%
Year 20 4.461 % 4.461% 0.000% 1.784%
Year 21 2.231% 2.231% 0.000% 0.892%
100.000% 100.000% 100.000% 100.000%
Allocation per tax department

11 40% weighting is 20 year tax table.
21 60% weighting is 5 year straight line depreciation
\\p\Projects\rates\2008 Retail Rate Case\lnformation Requests\OES 113 - 119\Response to OES 113\B(6) Boswell
3 Plan Cost Recovery Rider Adjustments.xls Tax Depreciation Table ".,- - -" ,..,••
MAP 18 - 88
@est yr working capital.xls
Minnesota Power
Response IR 113: Working Capital Requirements page 1 of 2
2008109 Test Year Minnesota Jurisdictional
Projected Expenses per Revenue Expenses Net Working Capital Working Capital
Description 200812009 Day (366 days) Lead Days Lag Days La9 Days Requirements Requirements
Fuel Inventory $ 21,172,914 $ 18,052,662
Materials & Supplies 17,756,894 14,800,843
Prepayments 2,876,051 2,463,453
Cash Working Capital

Operations & Maintenance
Fuel
Coal & start up fuel oil 128,537,438 351,195 24,57 20,62 3,95 1,387,221 1,182,786
Purchased Power (2,783,864)
Square Butte 54,521,103 148,965 24,57 33,03 -8,46 (1,260,242) combined above
MISO 78,626,036 214,825 24,57 28.5 -3.93 (844,263) combined above
Other Suppliers 58,334,342 159,383 24.57 31.92 -7,35 (1,171,468) combined above
Payroll 76,603,797 209,300 24.57 14 10,57 2,212,301 (244,813)
Payroll Results Sharing 4,165,247 11,380 24.57 243.5 -218.93 (2,491,523) combined above
OtherO&M 99,161,680 270,934 24.57 19.67 4.9 1,327,574 1,154,372
Total O&M Working Capital 499,949,843 (840,400) (691,519)
Cash Requirements
Property Taxes 10,286,089 28,104 24.57 393 -368,43 (10,354,382) (13,699,729)
Personal Property Tax 7,219,547 19,726 24.57 316.5 -291.93 (5,758,476) combined above
Payroll Taxes 300,583
Social Security 5,296,740 14,472 24.57 0 24.57 355,576 combined above
Federal Unemployment 60,738 166 24.57 76.25 -51.68 (8,576) combined above
State Unemployment 328,730 898 24.57 76.25 -51.68 (46,417) combined above
Other Taxes (1,219,631)
Wind Production Tax 45,258 124 24.57 333.5 -308.93 (38,201 ) combined above
Air Emission enviromental 1,694,438 4,630 24.57 333.5 -308.93 (1,430,226) combined above
Income Taxes (96,792)
Slate 882,152 2,410 24.57 30.13 -5.56 (13,401 ) combined above
Federal 2,622,060 7,184 24.57 38.38 -13.81 (98,936) combined above
Payroll Withholding 34,707,500 94,829 0 2,44 -2,44 (231,691 ) (203,139)
Sales Tax Collection 12,088,397 33,028 14.72 35.39 -20.67 (684,608) (600,241)
Talai Working Cash

Capital Requirement 75,231,849 (18,309,339) (16,210,468)
Total Working Capital

Requirement 575,181,292 22,656,119 19,106,490
• does not crossfoot because this is a weighted average

page 2 of 2
MAP 18 - 89
Adjustments made to O&M expenses in the Projected 2008/2009 column above: 8(7) test yr working capital. xIs
TotaIO&M 513,998,740 see Volume IV-A MAP 13-3
O&M incremental Rider Adj (1,749,915)
MISO Day 2 on-going costs 881,017 IR 114 f1ie name: A·5 MISO day 2 admin, adj
MISO Day 2 amort. deferred asset 904,576 IR 114 flie name: A-5 MISO day 2 admin, adj
Other O&M expenses' (2,374,867) see calculation below
Nox emission expenses (14,709,908) 1R 114 file name: A-5 Nox adj
Boswell Outage Exp 3,000,000 IR 114 file name: A-5 Steam Product Outage adj
Adjusted O&M 499,949,643
Property Taxes 10,333,449

Rider Property Tax adj (47,360)
Adjusted Proeprty Tax 10,286,089
·Other O&M expenses disallowed

Sales exp (142,391) IR 114 file name: A-5 disallowed advertising adj
Advertising (1,507,144) I R 114 file name: A-5 disallowed advertising adj
Dues disallowed (367,732) IR 114 file name: A-5 disallowed dues adj
Economic Development 100% program costs included see schedule G·5 Vol III-A
Rate case expo deferrerd (357,600) IR 114 file name:A-5 Other A&G adj
Total O&M expenses (2,374,867)
MAP 18 - 90
B(7) test yr working capital. xis/Fuel Inventory
Minnesota Power
Fuel Inventory
Projected 2008/09 test year
Coal Coal Coal Total Regulated
Boswell Laskin Taconite Harbor Coal Inventories
June-08 $12,738,700 $ 1,824,000 $ 9,716,000 $ 24,278,700
July-08 12,604,300 2,023,200 9,931,200 24,558,700
Aug-08 10,558,300 1,946,100 10,147,900 22,652,300
Sept-08 9,946,700 1,906,600 10,644,900 22,498,200
Oct-08 9,413,000 1,908,600 11,835,500 23,157,100
Nov-08 9,267,200 1,785,600 11,655,600 22,708,400
Dec-08 8,888,700 1,631,000 9,304,800 19,824,500
Jan-09 7,710,100 1,476,400 6,839,400 16,025,900
February-09 7,990,400 1,466,200 7,548,500 17,005,100
March 09 8,543,400 1,424,000 7,672,900 17,640,300
April-09 8,069,800 1,793,000 8,586,000 18,448,800
May-09 7,861,100 1,739,300 9,158,400 18,758,800
June-Q9 8,157,900 1,677,800 9,975,100 19,810,800
Total $ 267,367,600
13 Month Average $ 20,566,738
Fuel Oil Fuel Oil Fuel Oil Total Regulated

Boswell Laskin Taconite Harbor Oil Inventories
December-06 $ 688,964 $ 16,597 $ 40,676 $ 746,237
January-07 $ 657,205 27,904 53,713 738,822
February-07 549,501 21,491 50,848 621,840
March-07 470,297 12,816 43,887 527,000
April-07 350,820 25,790 56,929 433,539
May-07 231,093 23,043 77,541 331,677
June-07 336,248 19,823 78,210 434,281
July-07 364,927 11,589 66,613 443,129
August-07 494,940 24,774 68,027 587,741
September-07 597,528 24,093 60,799 682,420
October-07 639,506 21,675 92,057 753,238
November-07 687,397 18,732 103,617 809,746
December-07 686,061 18,516 66,031 770,608
Total $ 7,880,278
13 Month Average $ 606,175

Total $ 21,172,914
Note: Fuel oil actual balances were used because the budget balances
were not available.
MAP 18 - 91
Minnesota Power
Working Capital Requirements
Materials & Supplies
Test Year 2008/09
Total (1541 & 1542) Regulated Net
Materials & Stores Warehouse Exclude Non-regulated Production
Month Supplies 1630-1000 1631-1000 Rapids E.C. Cloquet E.C. M&S Inventory
December-D6 $ 18,419,144 $ 70 -76 $ 1,256,434 $ 250,435 $ 16,912,269
January-07 18,561,692 13,176 -6032 1,245,121 250,435 17,073,280
February-07 18,477,366 14,277 2097 1,242,896 250,435 17,000,409
March-07 18,763,838 19,097 6433 1,250,257 250,435 17,288,676
April-07 19,007,193 (24,308) 5273 1,247,937 250,435 17,489,786
May-07 18,858,458 (18,519) 12884 1,222,847 250,435 17,379,541
June-07 18,983,246 48 635 1,266,978 250,435 17,466,516
July-07 19,518,411 2,813 10886 1,275,959 250,435 18,005,716
August-07 19,884,239 14,484 11794 1,296,719 250,435 18,363,363
September-07 19,873,101 18,792 27334 1,317,770 250,435 18,351,022
October-D7 20,036,999 (2,134) 19711 1,304,020 250,435 18,500,121
November-D7 19,997,267 14,324 43671 1,331,682 250,435 18,473,145
December-07 $ 20,087,648 $ 85 0 $ 1,301,521 $ 250,435 $ 18,535,777
Total 13 months $ 230,839,621

Note: 2008/09 Monthly budget data is not available so actual from 2007
are used as a reasonable estimate. 13 Month Average 17,756,894
MAP 18 - 92
Minnesota Power
Working Capital Requirements
Prepayments
Calender 2008/09 Budget
General Prepaid Prepaid Ins Prepaid Ins Prepaid Misc Prepaid Interest
Balance@ Acct #1650' acct #1651-1 acct #1651.2' Exp #1658-0005 acct #1656.1' Total
December-07 4,350 2,986,417 204,023 233,184 419,057 $ 3,847,031
January-08 4,350 2,647,126 204,023 226,522 419,057 3,501,078
February-08 4,350 2,305,585 204,023 219,859 419,057 3,152,874
March-08 4,350 1,966,294 142,781 213,197 310,101 2,636,723
April-08 4,350 1,627,003 142,781 206,535 310,101 2,290,770
May-08 4,350 2,260,505 142,781 199,872 310,101 2,917,609
June-08 4,350 1,921,214 81,609 193,210 167,623 2,368,006
July-08 4,350 1,581,923 81,609 186,547 167,623 2,022,052
August-08 4,350 1,242,632 81,609 179,885 167,623 1,676,099
September-08 4,350 903,341 20,402 173,223 41,906 1,143,222
October-08 182,372 564,050 251,991 166,560 552,746 1,717,719
Novem ber-08 1,519,348 3,391,779 251,991 159,898 552,746 5,875,762
Decem ber-08 415,304 3,052,488 192,990 153,235 425,700 $ 4,239,717
Total 13 months $ 37,388,662
• Actual Dec 06 to Dec 07 balances were used 13 month average 2,876,051

because 2008/08 balances were not available.
MAP 18 - 93
Working Capital Workpaper

Minnesota Power
Purchased Power Budget Test Year & Interim Rates
MISO Square Butte Other
B-Jul 6,210,856 5,027,467
8-Au9 7,627,684 5,019,440
8-Sep 8,253,752 4,319,878
B-Ocl 5,818,740 4,972,081
8-Nov 6,757,423 4,811,525
B-Dec 10,696,105 4,416,707
9-Jan 6,614,941 4,819,720
9-Feb 7,983,575 4,254,034
9·Mar 7,560,524 3,953,331
9-Apr 1,149,569 4,505,871
9-May 3,050,892 4,648,396
9-Jun 5,116,382 3,772,653
76,840,443 54,521,103 58,334,342
Note 1: 904,576
Note 2: 881,017 Total
Adjusted MISO 78,626,036 191,481,481
Note 1: Increased MISO purchased power for amortization expenses excluded from the budget
and is allowed in interim rates.
Note 2: Increased MISO purchased power expense for on"'9oing MISO day 2 admln cost excluded
in the budget but allowed for interim rates.
MAP 18 - 94
State of Minnesota
OFFICE OF ENERGY SECURITY
Utility Information Request
Docket Number: EOI5/GR-08-415 Date of Request: May 16, 2008
Requested From: Minnesota Power Response Due: May 27,2008
Analyst Requesting Infonnation: Dale V. Lusti, Nancy Campbell, Mark Johnson
Type oflnquiry: [ J..... Financial [ 1.. Rate of Return [ 1.. Rate Design
[ J..... Engineering [1.. Forecasting [ 1.. Conservation
[ J..... Cost of Service [1.. CIP [1.. 0ther:
Ifyou feel your responses are trade secret or privileged, please indicate this on your response.
Request
No.
119 Subject: Working Capital
Reference: MP Exhibit__(MAP), Schedule G-6, Page 5 of 6
A. Please provide detailed support (including all calculations and written explanations) for
each of the expense items listed on the referenced exhibit.
B. Please provide detailed support (including all calculations and written explanations) for the
revenue lead days listed on the referenced exhibit.
C. Please provide detailed support (including all calculations and written explanations) for the
expense lag days listed on the referenced exhibit.
D. Please provide detailed support (including all calculations and written explanations) for the
jurisdictional working capital identified on the referenced exhibit.
Response A:
The following attached files show the calculation of the expense items included in the above
referenced exhibit.
OES 119 A (I): Shows the calculation of the 13 month average fuel inventory, materials &
Response by: List sources of infonnation:
Title:
Department:
Telephone:
MAP 18 - 95
supplies, and prepayments balances tabs fuel inventory, materials & supplies, and prepaid.
OES 119 A-2 shows the calculation of fuel expense.
OES 119 A (I) shows the calculation of purchased power - see tab purchased power.
OES 119 A (3) shows the calculation of Payroll.
OES 119 A (3)-1 shows the Payroll Results Sharing calculation.
OES 119 A (4) shows the Other O&M calculation.
OES 119 A (5) shows the Property taxes, personal property tax, wind production and air
emission environmental tax.
OES 119 A (6) shows the calculation of the payroll taxes.
OES 119 A (7) shows the federal and state income taxes.
OES 119 A (8) shows the payroll withholding calculation.
OES 119 A (9) shows the sales tax collections expense.
Response to B:
See the attached folder OES 119 B for 3 files showing the calculation of General Rates Revenue
Lead Days, Read to Bill Days, and a general overview description and explanation of the
components of working capital line items listed on the referenced exhibit.
Response to C:
See the attached folder OES 119 C for the individual files on calculating expense lag days listed
on the referenced exhibit.
Response to D:
The numbers in the column labeled "Minnesota Jurisdictional Working Capital Requirements"
are directly from the cost of service model. The expenses after applying the appropriate new lag
days were entered into the cost of service model and then allocated between Minnesota
jurisdiction and FERC or wholesale jurisdiction. Please see Volume I MP Exhibit_(MAP)
Schedule B-1 page 9-35.
Response by: List sources of information:
Title:
Department:
Telephone:
MAP 18 - 96
Docket ER015/GR·08-415
workpaper
Minnesota Power
Regulated Utility Operations and Maintenance Expenses
Production Expenses
Regulated Utility Only: Test Year 2008 &2009
Steam Power Generation Account No. Demand Energy Total
Operations:
Supervision & Engineering 500 $ 1,229,911 0 $ 1,229,911

Fuel 501 0 128,537,438 128,537,438
Steam Expenses 502 13,627,401 0 13,627,401
Steam from Other Sources 503 4,392,594 0 4,392,594
Electric Expenses 505 4,964,690 0 4,964,690
Miscellaneous 506 4,037,337 0 4,037,337
Rents 507 0 0 0
Allowances 509 14,709,908 14,709,908
Total Operation 42,961,641 128,537,438 171,499,279
Maintenance:
Supervision and Engineering 510 0 5,926,138 5,926,138
Structures 511 4,732,030 0 4,732,030
Boiler Plant 512 0 8,057,217 8,057,217
Electric Plant 513 0 2,088,836 2,088,836
Miscellaneous Plant 514 4,864,700 0 4,864,700
Total Maintenance 9,616,730 16,072,191 25,688,921
Total Steam Power 52,578,571 144,609,629 197,188,200
Hydro Generation
Operations:
Supervision & Engineering 535 541,634 0 541,634
Water for Power 536 0 0
Hydraulic Expenses 537 440,420 0 440,420
Electric Expenses 538 572,490 0 572,490
Miscellaneous 539 701,181 0 701,181
Rents 540 0 0 0
Total Operation 2,255,725 0 2,255,725
Maintenance:
Supervision & Engineering 541 1,391,736 0 1,391,736
Structures 542 819,370 0 819,370
Reservoirs,Dams, and Waterways 543 0 0 0
Electric Plant 544 645,840 845,840
Miscellaneous 545 0 0 0
Total Maintenance 2,211,106 845,840 3,056,946
Total Hydro Power 4,466,831 845,640 5,312,671
Wind Generation
Other Power Supply Generation Maint 553 704,393 0 704,393
Other Power Supply Expenses
Purchases Power (MISO 1,013,298) 555 $ 44,493,317 $ 144,621,867 $ 189,115,164
System Control and Load Dispatching 556 1,639,532 0 1,639,532
Other Expenses 557 1,757,368 0 1,757,368
Total Other Power Supply Exp 47,890,217 144,621,867 192,512,064
Total Power Production Expenses $ 105,640,012 $ 290,077,336 $ 395,717,348
Note: Classification of expenses between demand and energy are based on FERC methodolgy used in prior rate cases.
Accounts 501,510,512,513 & 544 are energy related, all others are demand related.
OES 119 A(2) O&M.xls

MAP 18 - 97
Minnesota Power
Regulated Operations and Maintenance Expenses
Transmission & Distribution Expenses
Regulated Utility Only Test
Transmisson Year
Operation Account No. 2008/2009
Supervision & Engineering 560 $ 1,194,780
Load Dispatching 561 1,554,900
Load Dispatching -Reliability 561.1 0
Load Dispatching- Monitor/Operate Trans Syslm 561.2 28,685
Scheduling, System Control & Dispatch 561.4 1,945,554
Reliability, Planning and Stds Develop. 561.5 2,126,765
Generation Interconnection Studies 561.7 0
Reliability, Planning and Stds Develop. 561.8 139,889
Overhead Line Expenses 563 837,589
Transmission of Electricity by Others 565 1,349,610
Rents 567 645,600
Total Operation 9,823,372
Maintenance
Supervision & Engineering 568 0
Maint Computer Hardware 569.1 351,775
Maint Computer Software 569.2 254,954
Maint Communications Equip. 569.3 369,707
Station Equipment 570 3,112,571
Overhead Lines 571 949,875
Total Maintenance 5,038,882
Total Transmission Exp. 14,862,254
Regional Market Expenses

Market Facilitation, Monitoring, Compliance 575.7 66,717
Total Regional Trans & Mkting Expenses 66,717
Distribution
Operation
Supervision & Engineering 580 2,130,767
Overhead Line Expenses 583 911,267
Underground Line Expenses 584 640,344
Meter Expenses 586 1,492,054
Miscellaneous 588 0
Rents 589 22,500
Total Operation 5,196,932
Maintenance
Supervision & Engineering 590 $ 918,528
Station Equipment 592 2,796,578
Overhead Lines 593 10,205,023
Underground Lines 594 1,744,972
Street Lighting& Signal Systems 596 127,117
Meter Expenses 597 0
Miscellaneous 598 0
Total Distribution Exp. 20,989,150
OES 119 A(2) O&M .xls

MAP 18 - 98
Minnesota Power
Regulated Operations and Maintenance Expenses
Customer Accounts, Customer Service and Information, and Sales Expenses
Test
Regulated Utility Only Year
Account 2008/2009
Customer Accounts Expenses
Operation
Meter Reading Expenses 902 $ 411.844
Customer Records and Collection Exp 903 5,417.275
Uncollectible Accounts 904 582.000
Total Customer Accts Exp FERC Form 1 p 322 line 164 6,411.119
Customer Service & Information EXp,

Operation
Supervision 907
Customer Assistance Expenses 908 8.125.093 1
Misc Customer Service & Informational Exp 910 320.689
Total Customer Service & Info Expenses line 171 8,445.782
Sales Expense
Advertising Expenses 913 148.080
Administrative & General Expenses
Operation
Administrative & General Salaries 920 $ 27.724.176
Office Supplies & Expenses 921 6.131.247
Outside Services Employed 923 4.698,472
Property Insurance 924 4.877.380
Injuries & Damages 925 598.877
Employee Pensions & Benefits 926 1.987.915
Franchise Requirements 927 1.117.002
Regulatory Commission Exp. 928 2.204.010
General Advertising Expenses 930.1 1.679.562
Misc. General Expenses 930.2 9.884.948
Total Operation 60.903.589
Maintenance
Maintenance of General Plant 935 6,454.701
Total Admin. & General Expenses 67.358.290
Total Elect OP & Maint. Expenses 513.998.740
Note 1: Conservation Improvement Program is 100% retail related $3,570,413.
~ Franchise Fees are assigned 100% to the retail jurisdiction for the cost of service study.
Note 3 Advertising expenses are itemized at G-1.
Note 4 Outside Services adjusted for rate case legal expenses $357,600 deferred in COSS.
OES 119 A(2) O&M.xls

MAP 18 - 99
Test Year 2008 & 2009
Minnesota Power
Electric Utility Salaries & Wages
Included in Operation & Maintenance Expenses
Regulated Utility Only

12 Months
Salaries & Wages Included In Ended
Operations & Maintenance Expenses 06/30/09
Production:
Steam $ 22,726,366
Hydro 2,851,044
Wind 164,130
Other Power Supply 2,204,720
Total Production 27,946,260
Transmission 5,180,475
Distribution 10,491,802
Customer Accounting 3,297,883
Customer Service 3,208,034
Sales 44,571
Adminstrative & General 30,600,019

Total OHM Salary & Wages $ 80,769,044
Less payroll results sharing 4,165,247

Payroll to INOrking capital $ 76,603,797
OES 119 A(3) Payroll .xls

------------
MAP 18 - 100
Test Vear 2008/09
AlLETE, Inc., dfb/a Minnesota Power

Included In Operation & Maintenance Expenses
Regulated Utility Only Total

12 Months Ended
Production Function Account 06130/09 Demand Energy
Steam Power Generation
Operation
Supervision & Engineering 500 $ 9,473,428 $ 9,473,428 $

Fuel 501 2,952,344 0 2,952,344
Steam Expenses 502 2,240,276 2,240,276 0
Miscellaneous 506 18,780 18,780 0
Total Operation 14,684,828 11,732,484 2,952,344
Maintenance
Boiler Plant 512 1,854,913 0 1,854,913
Electric Plant 513 290,299 0 290,299
Total Maintenance 8,041,538 0 8,041,538
Total Steam Production 22,726,366 11,732,484 10,993,882
Hydro Generation
Operation
Supervision and Engineering 535 1,199,172 1,199,172 0
Miscellaneous 539 83,238 83,238 0
Total Operation 1,282,410 1,282,410 0
Maintenance
Total Maintenance 1,568,634 0 1,568,634
Total Hydro 2,851,044 1,282,410 1,568,634
Wind Generation
Wind Maintenance 553 164,130 184,130 0
Other Power Supply

System Control & Load Dispatching 556 1,161,091 1,161,091 0
Other Expenses 557 1,043,629 1,043,629 0
Total Other Power Supply 2,204,720 2,204,720 0
Total Production O&M Labor $ 27,946,260 $ 15,383,744 $ 12,562,516
Note: Classification of expenses between demand & energy are based on FERC methodolgy used in prior rate cases,
Accounts 501,510,512, & 513 are energy related, all others are demand related,

MAP 18 - 101
Test Year 2008/09
ALLETE, Inc., d/b/a Minnesota Power

Included in Operation & Maintenance Expenses
Regulated Utility Only 12 Months
Transmission Ended
Operation Account No 06/30/09
Supervision and Engineering 560 $ 712.191
Load Dispatching Relability 561.1 1.135.600
Load Dispatching-monitor & operate trans. 561.2 22.536
Relability planning & stds development 561.5 1.055,422
Overhead Line Expenses 563 635.915
Total Operations 3.561.664
Maintenance
Supervision and Engineering 568 o
Communications Equipment 569.3 198,509
Station Equipment 570 16,510
Overhead Lines 571 1,403,792
Total Transmission O&M 5.180,475
Distribution
Operation
Supervising and Engineering 580 1.321.025
Overhead Line Expenses 583 764.534
Underground Line Expenses 584 137.350
Meter Expenses 586 942,403
Miscellaneous 588 o
Tetal Operations 3.165.312
Maintenance
Supervision and Engineering 590 7.185.617
Overhead Lines 593 140.873
Underground Line 594 o
Line Transformers 595 o
Miscellaneous Plant 598 o
Total Maintenance 7.326,490
Total Distribution O&M 10,491.802
Customer Accounts
Supervision 901 o
Meter Reading Expenses 902 203.036
Customer R.ecords & Collections 903 3.094.847
Uncollectible Accounts 904 o
Miscellaneous 905 o
Total Customer Accounts $ 3.297.883

------------------------------------~--_ .. _---- -
MAP 18 - 102
Customer Service & Information
Supervision 907 $
Customer Assistance Expenses 908 2.961.759
Informational & Instructional Advertising 909 0
Miscellaneous 910 246.275
Total Customer Service & Informaton 3.208.034
Sales Expense
Advertising 913 44.571
Admlnstratlve & General Expenses

Operation
Adminstrative & General Salaries 920 26,427.554
Property Insurance 924 178.267
Injuries & Damage 925 221.912
Employeee Pension & Benefits 926 90.169
Regulatory Commission Exp 928 326.657
General Advertising Expenses 930-1 436,576
Mise General Expenses 930-2 935,381
Total Operation 28.616.516
Maintenance
General Plant 935 1.983.503
Total Maintenance 1.983.503
Total Admin & General O&M Labor 30.600.019
Total 2008 Utilily O&M Salary &Wages $ 80.769,044

MAP 18 - 103
1.: .. ': .....
. ~... .. -::.
:
Minnesota Power 2008 Bud Post 3
2008 Result Sharing Accrual
3/20/2008
Budget
2008
Total Company 2008 Labor Budget wlo 989 $93,822,284
Total Expense Payroll (from 2008 Labor Report wlo 0989) $83,304,932
Result Sharing Minimum Payout 5%
Expense Result Sharing at 5% $4,165,247 100.0800.0989.

$347,104 monthlyaccr
Non-Operating Labor $9,548,499

Result Sharing Minimum Payout 5%
Non-Operating Result Sharing at 5% $477,425 100.0800.0989.
$39,785 monthly accr
Payroll Taxes on Results Sharing $177,582 100.0800.0989.
$1,308,596 AlP from LOL

Payroll Taxes $100,108 Payroll Taxe:
100.0800.0989.5414.099200.0753
$277.690 Total Payroll
file://\\p\Projects\rates\2008 Retail Rate Case\Information Requests\OES 113 - I 19\Respon...

MAP 18 - 104
Working Capital Test Year
Calculation of Other O&M
Adjusted O&M below: 499,949,643

Less fuel 128,537,438
Less purchased power -Square Butte 54,521,103
Less purchased power -MISO 78,626,036
Less purchased power- Other Suppliers 58,334,342
Less Payroll 76,603,797
Less Payroll Results Sharing 4,165,247
Other O&M: 99,161,680
TotalO&M 513,998,740 see Volumme tV-A MAP 13-3

O&M incremental Rider Adj (1,749,915)
MISO Day 2 on-going costs 881,017 lR 114 file name: A-5 MISO day 2 admin. adj
MISO Day 2 amort. deferred asset 904,576 IR 114 file name: A-5 MISO day 2 admin, adj
Other O&M expenses· (2,374,867) see calculation below
Nox emission expenses (14,709,908) IR 114 file name: A-5 Nox adj
Boswell Outage Exp 3,000,000 IR 114 file name: A-5 Steam Product Outage adj
Adjusted O&M 499,949,643
·Other O&M expenses disallowed

Sales exp (142,391) IR 114 file name: A-5 disallowed advertising adj
Advertising (1,507,144) IR 114 file name: A-5 disallowed advertising adj
Dues disallowed (367,732) IR 114 file name: A-5 disallowed dues adj
Economic Development 100% program costs included see schedule G-5 Vol. III-A
Rate case expo deferrerd (357,600) IR 114 filename: A-5 Other A&G adj
Total O&M expenses (2,374,867)
Property Taxes 10,333,449

Rider Property Tax adj (47,360)
Adjusted Proeprty Tax 10,286,089
OES 119 A (4) Other O&M,xls

ResponsetoOES 119 MAP 18 - 105
Minnesota Power
Cost of Service Study· Other Taxes
July 1, 2008 to June 30, 2009 Test Year
Property taxes· Regulated Air Emissions· Regulated Minnesota WlndProduction Tax Expense
Tos' Tos. Test
2008 Taxos Total Year 2008 Taxes Total Year 2008 Taxes Total Year
Jan 1462749 Jan 137216 J" 0
Feb 1462749 Feb 137216 Feb 0
March 1462749 March 137216 March 0
April 1462749 AprU 137216 Ap~ 0
May 1462749 May 137216 May 0
J,no 1462753 J,no 137216 J,no 0
J~y 1462749 1462749 July 137216 137216 July 0 0
0 0
'""
A"" 1462749 1462749 137216 137216
Sept
Oct
1462749
1462749
1462749
1462749
'""
Sept
Oct
137216
137216
137216
137216
Sept
Oct
0
0
0
0
No, 1462749 1462749 NO' 137216 137216 NO' 0 0
Dec 1462753 1462753 Dec 137216 137216 Dec 0 0
Total 2008 17552996 8776498 Total20Q8 1646586 823296 Total 2008 0 0
2009 Taxes 2009 Taxes 2009 Taxes

J" 1462749 1462749 J" 145190 145190 J" 8556 8556
Feb 1462749 1462749 Feb 145190 145190 Feb 7056 7056
Mace" 1462749 1462749 Mace" 145190 145190 March 7626 7626
Apn 1462749 1462749 AprH 145190 145190 Ap,l 8280 8280
May 1462749 1462749 May 145190 145190 May 7440 7440
J,no 1462753 1462753 J,no 145190 145190 J,no 6300 6300
J~y 1462749 J~ 145190 J~ 632'
'"" '""
1462749 145190 5952
Sept
Oct
1462749
1462749
'""
Sept
Oct
145190
145190
Sept
Oct
7560
9672
No' 1462749 No, 145190 No' 8820
Dec 1462753 Dec 145190 Dec 7812
Tolal2008 17552996 8776498 Tolal2QQ8 1742280 871140 Total 2008 91398 45258
Total Test Year 17552996 1694436 4S2SB
Property Tax
= l>
9,414,298 59"-
Personal Prop. 6,576,089 41%
Total 15,990,387
Adjusled for
Allocaled 2008/2009 based on 2QQ7 actuals' Prop lall relaled 10 Riders
Property Tall 10,333,449 -47,360 10,286,089
Personal Prop. 7,219,547
Total 17,552,996
OES 119 A (5) Other Taxes.xls

MAP 18 - 106
OES 119 A (6) Payroll Taxes.xls
Test Year 7/1-12/31/08

1/1 to 6/30/09
O&M ElectMc Utility Labor
Allocated Test Yr
Payroll Percentage Payroll Taxes
Steam 24.931.086 30.867% 1,755,169
Hydro 2,851.044 3.530% 200,716
Wind 164,130 0.203% 11,555
Transmission 5,180,475 6.414% 364,710
Distribution 10,491,802 12.990% 738,632
Customer Accting 3,297,883 4.083% 232,174
Customer Service 3,208,034 3.972% 225,848 Estimated based on
Sales 44,571 0.055% 3,138 wages & percentage 2007
General & Admin 30,600,019 37.886% _ _ _ _ _..;2::,,1;;5,,4;:;,2~60:7-payrollTaxes
Total 80,769,044 100.000% _ _ _ _--::5::,6.:;86::;,2:;0::8_ 5,686,208
See working capital file
Reconciliation with Schedule G-6, page 5 of 6:
Payroll Taxes
Sodal Security 5,296,740
Federal Unemployment 60,738
State Unemployment 328,730
5,686,208
MAP 18 - 107
R...ponse 10 OES 119

Celc;uletiDn of Income T......
MlnMaota Power
MPUC Relllll Ca.t of Service Study
2007 "'elu.l., Z008 .nd 2009 "'mountf; Per B.ae Bud~t11
""
TUGIe
Income
FERC
"'ccount
Allocation
Method
""
T.ub"
Income
"..
Tu.b..
Income
....... r.~
2OO&-ZOO9
T••l v••,
OtherTu...
"'Ir av.Jity Erm..ion Fee ... eel 4081.500(1 1,539,003 0
Property TlU... AccI40l11-1000 15,990.387 0
Peyroll TlU_ "'ccl 5432-1100 through 5432-1350 5,239,802 0
Haurdoua Waale Acc140l11-4ooo 0 0
(21) Tol.ljOtherTa~N 22,769,192 0 0
Operabng Income Bolor. Int.....1and Income T...... 82,041,167 , 69217000 G "'59000 56838000
Inl......1 E~pense 0 0
AFDC Equity {property emlr} 0 0
AFDC Debt 0 0
Adju.tment 0 0
(22) Operabng Incoma Belore Ta~_ 82,041,187 69,217,000 44,459,000 56,638,000
Late Enlri... (prata>:) 0 0
"'.... 82,041,167 69,217,000 44,459,000 56,838,000
Income T... Compulation _SChedule M llerna
Addi!k>n. to Income
75M ESOP - UP Permanent Difference 3.855,203 3836708 G 4110634 3913610
Accrued V.cabon 135,000 '"""
Amortize Mortgage Regialrabon
Capll.lllzed Overl1ead.
8,817
247,315
283
"0
""0'
L.bor ""
20‫סס‬oo
"50
20‫סס‬oo
3...
20‫סס‬oo
CLAC 1,613,187 "0 Dlalribution 900000 92SOOO 912500
Con.arvation Improvement Project 0 "0 0 857003 428501.5
Deferred Directora F_ 56,551
DefOfTed E~eculive Plana 149,384 190 Labor 3326576 3326576 3326576
EJP Death Benefll 1,158,872
Employee E~penu - Spouaal Travel 3,977
FAS 112 25,889
FAS 156 6,859,631
Meala 302,880 ,om 330000 330000 330000
MISO 0 283 0 1217880 608940
Non-Deductible Du_ 60.000 160567 160567 160567
Panalti. 4,940 "'"
Perfonn.nctiI Sharea _FAS 123R 254,617 224530 224530 224530
Poll\ic:al Expana_ 457,600 '""" 62SOOO 62SOOO 62SOOO
Prapald E~pensa 229,058 '"""
Poatratlrement Beneflt.- FAS 106 0 4995551 4028227 4511889
Prepeymenl E~pense - Bonda 542,384 '"283"" Plent 409505 267057 338281
R...lricled SIocI\ 90.600
Tax" Book Depreciation 699.013
Tax Intar...1 Capital~ed
{23} Tolal Additions to Income
4,173.• 19
20,928.237
190 ""0' 10536168
25,548,629
20011'_
36,293,488
15277116
30,921.059
Deductiona 10 Income
75M ESOP· MP Timing OlffBlence 1,556,692 190 Labor 1624950 G 1876223 1750586.5
AFOe _Borrowed 1,805,567 282 Pro"", 2183321 1264660 1723990.5
....,. ....,.
...FOe - Equity 3,774,615 4547376 2635199 3591287.5
Airframe R.arve 151.279 '"""
Bcn-tl-Tranamisaion I\gre«nenl 416,538 190 Transmiasion 416538
Capil.llized Repai.. 8,000,000 282 Plant .o00ooo aoooooo 'o00ooo
Conaervation Improvement Project 2,925,942 190 Dlatribution 758228 0 379114
Coat 10 Retire 6,843,810 282 Pro"'" 4947000 9546400 7246700
Com.tic Manufacturing Deduction 1,299.516 1800000 0 900000
Conation - land 239.609 '"""
ESPP Deduction 3.527
FAS 106 Health Care Reimbvn;emenl 1,913.327
Fuel Clauae Adjuatmenl 11,468,000 283 Sleam 220‫סס‬oo '00‫סס‬OO 5130000
Gravel Depletion 83'
MISO 3,701,323 283 1335413 0 667706,5
OfflO8llife lnsuranctil 722.973 396000 <1‫סס‬oo "3000
OPEB _ F...S 106 1.464,539 '"""
190 lebor 2014051 21)14051 20"051
Penalon E~penae
Rete C..e E~penae
12,168.390
109,481
283
''',,'' 11577013 12477800 12027.06,5
Retirement. 0 282 1000ooo 1000ooo 1000ooo

RSOP 849,488 "m 830772 .90000 860388
Tax ,. Book Deprecia!k>n 0 282 Pro"", 13689488 46339997 30114741.5
(24) Total Deductiona 10 Income 59,413.434 57520148 94&30868 78225508
State Income T...

"'djuated Nellncome 43,555.970 '.1 37,245,481 G-l (",178,380) 11533550.5
Sl.Ile Divid8fld Rec'd Deduction 0 (2oo,OOO) 0 .10‫סס‬oo
Sl.Ile Depreciation Modification 1,299,516 (5,041,886) 0 -2520943

Com.tic MIg Deduction {6,523,025) 1.800,000 -3671615 -935807.5
Sac 139 Pr_crlption Drug Plan 319,631 "5.000 "SOOO "SOOO
SI.IIe Net T...able Jncome 38.652,292 34,248.595 (17,404,9i5) 8.421.800
DES 119 A (7) IncomB tax.xls

MAP 18 - 108
State In<;Qme TlU et98%

Wlse.ms;n TlU
3.781,925
156,146
F.' 3356382,31
113831
., -1105689.51
42231
8253364
71931
COffe(:lion 10 Prior V"a" (642,243)
Stat" Minimum TlU 5.000
Rec::lau Wisoonsin Ta~ 0 0 -42231 _21115.5
.,
(25) Total Stat" InoomllTIU 3,306,828 3.469,993 (1,705,690) 882,152
Adjusted Nlltlnoomll 43,555,970 F·' 37,245.481 (14,178,380) 11,533,551

Stalalnoome Tax Dedu<:liCln (3,306,828) (3.469,993) 1,705,890 (882,152)
Adjustment lo State Tax Deduction 0 ·'00000 0 ·'00000
Fed...1Net Taublalnoome
Fed...llnoome TIU at 35%

Produo;t;on TIU Credit
40,249,142
14,087,200
0
F.'
33,575.488
11,751,421
~03600
., (12,472,690)
(4,365,«2)
.1523300
10,551.399
3.693,000
-1093450
R..lNIrdl Credit (30,684)
CofTec;\\ondPr'oorVlNI" (1,049,975)
Adjuslmantlo Till lo 08 BIIIII Budget 45020 22510
(28) Total Federal Income TIU 13,006,541 11,132,841 (5,888,142) 2,622,060
(27) Total CUffent Income T""... BJF Adjustments 16,313,369 14,602,834 (7,594,432) 3,504,212
DES 119 A (7) Income tax.xls

MAP 18 - 109
Minnesota Power 365

Calculation of Lag Period on Payroll Withholdings Estimate
2008/2009 Test Year - 365 d ay year
Col I by 365 Coil x Col3 Col 2 x Col 3
ITotal W/H W/H per day Days Lag Weighted Lag AmtIWeighted/Day
FICA
Bi-Weekly 7,205,000 0.00 0
7,205,000 19,740 0.00 0 0
FIT
Bi-Weekly 12,213,000 0.00 0
12,213,000 33,460 0.00 0 0
MN_SIT
Bi-Weekly 4,168,000 3.00 12,504,000
4,168,000 11,419 3.00 12,504,000 34,258
WI-SIT
Bi-Weekly 358,000 22.15 7,931,077
358,000 981 22.15 7,931,077 21,729
Savings Bonds
Bi-Weekly 64,500 0.00 0
64,500 177 0.00 0 0
Medical Plan
Bi-Weekly 1,900,000 0.00 0
1,900,000 5,205 0.00 0 0
Stock - ESPP
Bi-Weekly 335,000 22.08 7,395,769
335,000 918 22.08 7,395,769 20,262
RSOP 401K
Bi-Weekly 8,150,000 6.96 56,736,538
8,150,000 22,329 6.96 56,736,538 155,443
Dental
Bi-Weekly 314,000 0.00 0
314,000 860 0.00 0 0
34,707,500 95,089 2.44 84,567,385 231,691
OES 119 A(8) Payroll tax Lead Lag test year.xls

Minnesota Power
MAP 18Tax
Sales - 110
Calculation of Lag Days
107/2008-0612009 ESTIMATE I
Prior Prior Following
Date Sales Tax Month Month Days days In Total Lag Weighted
Paid Minnesota Duluth Hermantown Total midpoint next month Days Amount
8/17/2008 176,600.94 176,600.94 Jul 15.5 17.0 32.50 5,739,530.55
811712008 43,807.68 43,807.68 Jul 15.5 17.0 32.50 1,423,749.60
811712008 2,400.96 2,400.96 Jul 15.5 17.0 32.50 78,031.20
811712008 1,045,212.18 1,045,212.18 Jun 15.0 48.0 63.00 65,848.367.34 June actuals paid late
8117/2008 43,358.73 43,358.73 Jun 15.0 48.0 63.00 2,731.599.99 June actuals paid late
811712008 2,343.15 2,343.15 Jun 15.0 48.0 63.00 147.618.45 June actuals paid late
9/2012008 1,056,433,47 1,056,433.47 Aug 15.5 20.0 35.50 37,503,388.19
9/2012008 44,000.79 44,000.79 Aug 15.5 20.0 35.50 1,562,028.05
9/2012008 2,296.41 2,296.41 Aug 15.5 20.0 35.50 81,522.56
10/1912008 921,065.82 921,065.82 Sep 15.0 19.0 34.00 31,316,237.88
10/19/2008 41,832.30 41,832.30 Sep 15.0 19.0 34.00 1,422,298.20
10/1912008 2,199.24 2,199.24 Sep 15.0 19.0 34.00 74,774.16
1112012008 853,383.84 853,383.84 Oct 15.5 19.0 34.50 29,441,742.48
1112012008 37,386.17 37,386.17 Oct 15.5 19.0 34.50 1,289,132.87
1112012008 1,936.02 1,936.02 Ocl 15.5 19.0 34.50 66,792.69
1211912008 914,540.67 914,540.67 Nov 15.0 19.0 34.00 31,094,382.78
1211912008 41,778.18 41,778.18 Nov 15.0 19.0 34.00 1,420,458.12
1211912008 2,232.45 2,232.45 Nov 15.0 19.0 34.00 75,903.30
1/19/2009 851,023.68 851,023.68 Dec 15.5 19.0 34.50 29,360,316.96
1/19/2009 38,562.24 36,562.24 Dec 15.5 19.0 34.50 1,261,397.28
1119/2009 2,049.84 2,049.84 Dec 15.5 19.0 34.50 70,719.48
2120/2009 992,927.52 992,927.52 Jan 15.5 20.0 35.50 35,248,926.96
2120/2009 44,986.24 44,986.24 Jan 15.5 20.0 35.50 1,597,011.52
2120/2009 2,333.76 2,333.76 Jan 15.5 20.0 35.50 82,848.48
312012009 1,016,430.48 1,016,430.48 Feb 14.0 20.0 34.00 34,558,636.32
3/2012009 49,066.16 49,066.16 Feb 14.0 20.0 34.00 1,668,249.44
312012009 1,873.04 1,873.04 Feb 14.0 20.0 34.00 63,683.36
4/1912009 997,479.23 997,479.23 Mar 15.5 19.0 34.50 34,413,033.28
4/1912009 44,495.69 44,495.69 Mar 15.5 19.0 34.50 1,535,101.40
4/1912009 2,280.81 2,280.81 Mar 15.5 19.0 34.50 78,688.07
5/1812009 976,121.70 976,121.70 Apr 15.0 18.0 33.00 32,212,016.18
5/1812009 44,381.84 44,381.84 Apr 15.0 18.0 33.00 1,464,600.85
511812009 2,421.53 2,421.53 Apr 15.0 18.0 33.00 79,910.34
6/1912009 902,613.75 902,613.75 May 15.5 19.0 34.50 31,140,174.50
6/1912009 40,670.88 40,670.88 May 15.5 19.0 34.50 1,403,145.53
6/1912009 2,115.80 2,115.80 May 15.5 19.0 34.50 72,994.99
6/2712009 845,773.78 845,773.78 Jun 15.0 -3.0 12.00 10.149,285.37 June estimate paid early
11,549,607.06 512,306.91 26,483.01 12,088,396.98 427,778,298.70
427,778,298.70 12,088,396.98 35.39
Computation of Net Days

Billing Date to Cash Receipt Date (Fixed) 14.72
La9 Days 35.39
Net Days (20.67)
Expense 12,088,396.98 365 33,118.90

Net Days (20.67)
Average Excess Cash (684,608.21 )
\\p\Projects\rates\2008 Retail Rate Case\lnformation Requests\DES 113 - 119\Response to DES 119\OES 119 A (9) Sales Tax Lead Lag.xls08-09 Est-
Lag Days - Sales Tax
MAP 18 - 111

Asset Retirement Obligations
2008/09 Test Year
Balance Sheet Accounts
6/30/2008 6/30/2009 Average
1011 ARO Assets 14,709,627 15,035,295 14,872,461

1081 Accumulated Reserve (4,845,315) (5,626,599) (5,235,957)
Net 9,864,312 9,408,696 9,636,504
1823 Regulatory Assets 4,338,926 2,872,070 3,605,498
2300 ARO Liability (32,765,459) (35,066,199) (33,915,829)
• Assumes amortization over a 36 month period
Income Statement Accounts

Expense Expense
6/30-12/31/08 1/1-6/30/09 Test Year
4050 Accretion Expense 991,023 984,049 1,975,072
4031 Depreciation Expense 419,556 361728 781,284
4073 Amortization Expense 733,428 733428 1,466,856
IIPlprojectslratesl2008 Retail Rate Casellnformation RequestslOES 113 - 1191Response to OES 11 ~1 0) ARg)

Balances.xls
MAP 18 - 112
@CCumDeferred Tax.xis
Minnesota Power
Response to IR 113:
SPECIFIED DEFERRED CREDITS
ACCUMULATED DEFERRED INCOME TAXES
ACCOUNTS 281, 282, 283 ADJUSTED UNADJUSTED ADJUSTMENT
1 STEAM DSTMPLT 114.264,212 114.264,212.00 114,638,611.00 (374,399.00) RIDER
2 HYDRO DHYDPLT 8.303,942
3 WIND DWINDPLT 3,426,252
4 TRANSMISSION DTRANPLT 36,802,958 36,802,958.00 36,802,958.00
5 DISTRIBUTION DDISTPLT 64,608,597
8 GENERAL DGENPLT 29,507,007
7 TOTAL ACCUM DEFERRED INCOME TAXES 256,912,968
SPECIFIED DEFERRED DEBITS

ACCOUNT 190 rider miso Service Ufe ARC
9 STEAM DSTMPLT 25.506.754 25,506.754.00 24,661,950.00 844,804.00 (28,767.00) 873,571.00
10 HYDRO DHYDPLT 2,498,247 2,498,247.00 2.500.574.00 (2,327.00) (2,327.00)
11 WIND DSTMPLT 697,789 697,789.00 699,545.00 (1,756.00) (1,758.00)
12 TRANSMISSION DTRANPLT 8,579,468 8,579,468.00 8,399,642.00 179,826.00 (7,974.00) 187,800.00
13 DISTRIBUTION DDISTPLT 11,477,268 11,477,268.00 11,491,724.00 (14,458.00) (14,458.00) 87,056.00
14 GENERAL DGENPLT 23,881,581 23,881,581.00 23,687,263.00 (5,682.00) (5,682.00)
15 TOTAL ACCUM DEFERRED INCOME TAXES 72,641,107 72,641,107.00 71,640,698.00 1,000,409.00 (60,962.00)
"'-4 5122108 P3 of 3 line 168 184.271,861

MAP 18 - 113
Attachment to OES Request No. 113

~te case expense 2008 summary
Retail Rate Case Expense Balance $1.191.789

Expense per Unamortized
Month Balance
1 $33.105.25 $1,158.683.75
2 $33.105.25 $1.125.578.50
3 $33.105.25 $1.092,473.25
4 $33.105.25 $1,059.368.00
5 $33.105.25 $1,026.262.75
6 $33.105.25 $993,157.50
7 $33.105.25 $960.052.25
8 $33.105.25 $926.947.00
9 $33.105.25 $893.841, 75
10 $33.105.25 $860.736,50 Test Year Ended 6/30/09
11 $33.105.25 $827.631,25 13-month average balance:
12 $33.105.25 $794.526.00 $993.158
13 $33.105.25 $761,420.75
14 $33.105.25 $728.315.50
15 $33.105.25 $695,210.25
16 $33.105.25 $662.105,00
17 $33.105.25 $628.999,75
18 $33.105.25 $595.894.50
19 $33.105.25 $562.789.25
20 $33.105.25 $529.684.00
21 $33.105.25 $496.578.75
22 $33.105.25 $463,473.50
23 $33.105.25 $430.368.25
24 $33.105.25 $397.263.00
25 $33.105.25 $364.157.75
26 $33.105.25 $331,052.50
27 $33.105.25 $297,947.25
28 $33.105.25 $264,842.00
29 $33.105.25 $231, 736. 75
30 $33.105.25 $198.631.50
31 $33.105.25 $165.526.25
32 $33.105.25 $132,421.00
33 $33.105.25 $99,315.75
34 $33.105.25 $66,210.50
35 $33.105.25 $33.105.25
36 $33.105.25 $0.00
MAP 18 - 114
e m o r t WPPl.xls
IR 113 Response:
Revised Schedule A-4 5/22108 P 3 of 3
Line 170 Unamortized WPPI Trans. Exp.
Explanation: The adjustment is a reduction to rate base for the unamortized WPPI payment for
transmission services that is amortized charge over a specific 33 year schedule.
Minnesota Power Original Formuia error found

Schedule A-4 5/23/2008
Account #2530-9030 Line 170 Corrected
Unamortized WPPI Balance Calculation Difference
WPPI deferred balance 12-31-07 (6,557,543) (6,557,543)
Amort 12 months 34,711/month 416,532 416,532
Balance at 12-31-08 (6,141,011) (6,141,011 )
Amort. 6 months to July 1, 2008 208,266 208,266
Balance at July 1, 2008 (6,349,277) (5,932,745) (416,532)
Amort 12 months $34,711 416,532 416,532
Balance at 06/30/09 (5,932,745) (5,516,213) (416,532)
Average Balance Test Year (6,141,011) (5,724,479) (416,532) •
• The effect of the error is that rate base was reduced by a greater amount then is should.
MAP 18 - 115
~MISO.XIS
Response to IR 113
Revised Schedule
A-4 5/22/08 p 3 of 3
Minnesota Power
MISO Day 2
Sch 16 & 17 Admin
Balance
Balance at July 1, 2008 4,471,991
Amort 12 months $124,222 (1,490,664) •
Balance at 06/30/09 2,981,327
Average Balance Test Year 3,726,659 •• Line 171 A-4

page 3 of 3
• $,4471,991 divided by 36 months=$124,221.97 rounded to $124,222 .
•• Beginning and ending balance divided by 2.
Further explanation can be found in the direct testimony of Marcia Podratz

Voiume III-B, page 31.
MAP 18 - 116
RETAILTY7.oo ~9COSS GENERALxIs MINNESOTA POWER Page 2-1

5/112008 3:02PM ELECTRIC COST OF SERVJCE STUDY
TEST YEAR 1108· 8.<J9 GENERAl RATES
SUMMARY
TOTAL MINN
AU.OC COMPANY JUR~OICTION
(1) (3)
DEVELOPMENT OF RATE BASE-2
elECTRIC PLANT tN SERVICE
INTANGIBlE PLANT
PRODUCTION· ENERGy LAStAGE 9.643.221 8.222.100
2 OTHER LASLAGO 28.867.457 25.542.n7
3 TOTAL !NTANGIBLE Pl..ANT 38,510,878 33.764.877
TANGIBLE PLANT
STEAM
4 PRODUCTION· DEMAND OPROD 626. 118,5a1 686.149.310
5 AFUOC CONTRA (FERC) DPRODR (554.409) 0
6 AFUDC CONTRA (RETAll) OPROOJ (8.488.345) (6.488.345)
7 TOTAL STEAM 817.075,827 677.660.965
HYORO
8 PRQDUCTlQN • DEMAND OPROO 56.119.099 46,610,&40·
9 PRODUCTION - ENERGY EPRQO 3.660.834 3.291,863
10 TOTAl,.HYORQ 59.979.933 49.902.703
WIND
11 TOTAL WINO PRODUCTION· DEMAND OPROO 50.652.618 42.070.545
TRANSMISSION
12 PRODUCTION·OEMA1'40 QPROO 12,176.677 10.113,583
13 TRANSMISSION OTF\AN 211.333.625 110.874.216
14 TOTAl TRANSMISSK>N 229,510,302 180.987,799
DISTRIBUTION
PRlMARY
15 OVERHEAD LINES· DEMANO OOISTPDL 56.362.313 56.362.313
16 OVERHEAD LINES· CUST COISTPO\. 25.476,387 25.476.387
17 UNGROLlNES·OEMANO OOISTPUL 49.359.313 49.359.313
18 UNGRO LINES· CUST COISTPUL 18.237.665 16.237.665
SECONDARY
19 OVHQ LINES - DEMAND OOISTSOL 19,684.989 19,684.989
20 QVHD lINES - CUST COISTSOL 15.706.937 15,706,937
21 UNGROLINES-DSMAND DOlSTSUL 6.620.521 6.620,521
22 UNGRO LINES - CUST COlSTSUL ',050,825 1.050,825
23 OVHQ LINE TRANSFRM· OEM 0015T5OT 30.303,135 JO,303.135
24 OVHO UNE TRANSFRMS • CUST COISTSOT 9.684.070 9.664.070
25 UNGRO LINE TRANSFRMS • OEM DOI$TSUT 23.507,620 23.507.620
26 UNGRD LINE TRAN$FRMS • CUST COISTSUT 5,92",732 5.924.732
27 OVHO SERVICES - DEMAND OOLSTSOS 1,637.018 1,837.0\8
2a OVERHEAD SERVICES - CUST COISTSOS ".354.483 ",354.483 <.. 'HI> s:
29
30
31
UNGRDSER~CES-OEM
\JNGRO SERVIceS - CUST
METERS
OOISTSUS
COISTSUS
CMETERS
",21",752
7.238.377
42,776.974
4,214,752
7.238,377
42.236.91a
-~
()~g."U
~~~
0 --'
_~cr
0 ~
32
33
CUSTOMER INSTALLATION COI5TSPI 0
1,616,309
0 w'1'I'"
"'-
LEASED PROPERTY COISTSlP 1.616.309
3:
t:] ~
Ol
/- MAP 18 - 117
RETAllTY7~6.()9COSS GENERAL.xIs MINNESOTA POWER Ft. 3-1

51112008 3:02PM ElECTRlC COST OF SERVICE STUOY
TEST YEAR 1.(18 -6109 GENERAl RATES
SUMMARY
TOTAl MINN
ALlOC COMPANY JURISDICTION
(I) (3)
DEVElOPMENT OF RATe BASE CON"·3
QGTRIBUTION PlANT CONi
1 STREET LIGHTlNG ClIGHT 2.463.070 0
2 PRODUCTION. DEMAND DPROD 1.Sn.275 1,310,037
3 DISTRIBUTION BULK DELIVERY OSUIl46 61,614,235 43.627,152
•
5
OISTRlBunQN SUBSTATIONS
015T BULK DEL SPECIFIC ASSIGN
OOISPSUS
OSUBSATP
25.545.636
392,077
25.545.636
0
6 O&5T PRIMARY SPECIFIC ASSIGN ooPSAOP 635.673 0
7 TOTAL DISTRIBUOON PlANT 416.364,386 394,081,190
GENERAl... Pt.ANT
•9
PRODUCTION· ENERGY
OTHER
LAStAGE
lJ\BLAGO
33.554.458
100,448.920
28.609.538
88.878.397
10 TOT AI.. GENERAl PlANT 134,001.378 117,487.934
11 UTllJrv PLANT IN SERVICE 1,146.095,122 1,495.956.012

12 PlANT HELD FOR FUTURE USE OTRAN 0 0
13 UTILITY PlANT 1.746,095,122 , .495.956.012
CONSTRUCTION WORK IN PROGRESS

STEAM PROOUCTION OEJ.W\lD OPROO 28,817,505 23.934.955
" HVlJRO
15 PRODUCTION· DEMAND OPROD· 1,968,758 1,635.191
'6 PRODUCTION· ENERGy EPROD 2'6,651 186,428
17 TOTAL HYDRO 2.187.409 1.821.620
18 W""O OPROD 0 0
18 TRANSMISSION OTRAN 7.641.994 6,008.365
19 TOTAL TRANSMISSION 7.641.994 8,008,365
DISTRIBUTION
20 OlST BULK DELIVERY OSUIl46 1.216.686 861.<498
21 OtST SU8STATK)NS DDISPSUB 1.169,936 1.169,936
22 PRI OVERHEAD UNES • DEMAND OOISTPOL 2.581.274 2.581.274
23 PRI OVERHEAD LINES· CUST COISTPOL 1,166,164 1,166,7&4
2. PRI UNGRD LiNES· DEMAND OOI$TPUL 2.260.551 2,260.551
25 PRIUNGRDLtNES·CUST COISTPUL 835,246 835,246
26 SEC OVHO LINES· OEMAND OOISTSOL. 901,531 901,531
27 SEC OVHD LINES· CUST CDlSTSOl 719.344 719.344
28 SEC UNGRO LINES· DEMAND OOISTSUl 312.365 312,365
29 SEC UNGRO LINES· CUST COISTSUl 48,126 48.126
30 METERS ClJETERS 1,959.094 1,934,452
31 TOTAL DISTRIBUTION 13,170,911 12.791,087 "1lUl3:
~g.~
GENERAl. PLANT OOm
32 PRODUCTION· ENERGY lJ\BLAGE 3.511,340 2,993,873 C'lg-~
33 OTHER lJ\BLAGO 10,511,367 9,300,768 aar§:
34 TOT Ai. GENERAl. PlANT 14.022.707 12.294,641 0>-
:lS TOTAl C W I P 65.840.532 56.850.668 W'I
"'-
36 TOTAL UTU.ITY PlANT 1.552,806,680
~
1.811.935.654
~
MAP 18 - 118
RETALTY1-oB 6-09COSS GENERAL" WNNESQTA POWER PIG' 4-1

51112008 3:02 FIN ELECTRIC COST OF SERViCE STUOY
TEST YEAR 7108·6109 GENERAL RATES
S\JI.AMARY
TOTAl "'INN
ALlOC COMPANY JURISDICTION
(1) (3)
DEVELOPMENT OF RATE BASE CON'T-4
lAND
STEAM PRODUCTION STMPLT' 5,018,376 4,162, 10a
HYDRO PRODUCTJON
2 PRODUCTION - DEMAND OPROD 3,100,514 2,575.194
3 PRODUCTION. ENERGY EPROO 213,306 181.872
" WINO PROOUCTION. OPROD 0 0
TRANSM~ON
5 TRANSMISSION TRANPlTO 5.968,063 4,706,310
6 TOTAL TRANSMISSION 5,958.D63 4,706.310
OISTRIBUTK)N
7 OIST BULK OEUVERY OSUB<6 263.103 186.295
8 OTHER OISTRlallTiON DlSTPLTO 1..514.843 1,496,498
9 TOTAl DISTRIBUTION 1,7n.S46 1,682,793
GENERAL
10 PRODUCTION· ENERGY LAIll.AGE 494.873 421,943
11 OTHER LAIll.AGO 1.481,425 1,310,609
12 TOTAL GENERAL 1.9161298 1.132,752
13 Pl...ANT HaD DTRAN 0 0
14 TOTAl LAND 18,054.503 15,041.028
OEPRECLABLE PLANT \N SERV1CE

15 STEAM PRODUCTION 812,057,451 673,498,857
HYDRO PRODUCTlON
16 PROOUCTJQN· DEMAND 53.018.585 44,035,647
17 PROOUCTJON - ENERGY 3.647,528 3,109,991
18 Wl1\IO PRODUCTION 50.652.618 42.070.545
TRANSMISSION
19 TRANSMtS510N 223.542,239 176.281,469
DISTRIBUTION
20 OOT BULK DELIVERY 61,351.132 43,440.857
21 OTHER DISTRIBUTION 353,235,308 348,957.539
GENERAL
22 PRODUCTION - ENERGY 3.3,059,588 28,187,595
23 OTHER 98,965,494 67,587,588
24 PlANT HELD 0 0
25 TOTAL DEPRECIABLE PLANT 1.689,529,941 1,447.150,108
'tJ(Il ;::
~ g. "0
o~m
-...lc:~
am§:
~ ~I-
,.
~
~
MAP 18 - 119
p.~,
RETAIl.TY7.()8 6<l9COSS GENERAI..ldo MINNESOTA POWER
51112008 3:02 PM ELECTRIC COST OF SERVK':E STUDY
TEST YEAR 7108 - 6109 GENERAL RATES
SUMMAAY
TOTAL MNN
AllOC COMPANY JURiSDICTION
(1) (3)
DEVELOPMENT OF RATE BASE CQN'T·5
ACCUMULATED PROVISION FOR DEPREe

STEAM PRODUCTION • OSTMPLT 363.454.022 318,026.570
HYDRO PROOUcnoN
2 PROOUCTION • DEMAND OHYOPlTO 30.853.500 25.626,041
3 PRODUCTION - ENERGY OHYDPLTE 2.122.637 1,809,824
4 WIND PRODUCTION OWINOPLT 695.020 5n,263
TRMlStr.4ISSfON
5 TRANSWSSlON DTRNPlTO 111.177.005 67.672.236
OISTRIBUTION
8 DIST BULK DELVERY OOISPlTS 28.474214 20.161.719
7 OTHER OISTRIBUTION OOISPLTO 138.207.364 136.533.638
GENERAl
B PRODUCTION· ENERGY OGENPLTE 1S,3n.752 13.959,899
9 OTHER OGENPLTO 49.012.837 43.367.827
to PlANT HELD OHElDPLT o o
11 TOTALACCUMPRQVFOROEPREC 760.369211 847.735,017
ACCUMULATED PROVtSION FOR AMORT
INTAJIlGIBLE PLA.NT
12 PROOUCT~N-ENERGY L.AllI.AGE 7.634.859 6.509.710
13 OTHER L.AllI.AGO 22,855.326 20,223,066
14 TOTALACCUMPROVFORAMORT 30.490.185 26.732.n6
15 NET PLANT INCLUOING CWIP 1,021.076.258 878.338.687

16 NET PLANT EXClUDING CWIP 955,235,726 821,488.219
-oen;:
-g.-o
'g ll. ~
"'c=r
om&,
;:;
U>_ '1' I'"
1
MAP 18 - 120
RETAll.lYI-08 &-09COSS GENERAl.... MtNNESOTA POWER Page 6-1

5/112008 3:02 PM ELECTRIC COST OF SERVICE STUDY
TEST YEAR 7,()8 -6109 GENERAL RATES
SUMMARY
TOTAl MINN
AU.C1C COMPANY JURISOICTION
(1) (3)
OEVElOPMENT OF RATE BASE CON'T-6
WORKING CAPITAl REQUIREMENTS

FUel INVENTORY EPROO 21,172,914 18,052.662
JMTERw..5 & SUPPUES
2 PROOUCTION - DEMANO OPROD 13.450.647 11,171.870
3 TRANSMlSSJOH DTRAN 2.809,141 2,208.631
,• DIST BULK DEUVERY
OI5T SUBSTATIONS
DSlJ846
ODISPSUB
222.924
97,766
157.846
97,766
6 PRJ OVERHEAD LINES· DEMAND DDISTPOI. 215.704 215,704
7 PRJ OVERHEAD LINES - CUST COISTPOl 97,501 97.501
8 PRJ UNGRD LINES· OaMNo DDISTPUL 188.903 188.903
9 PRJ UNGRD LINES - CUST CDISTPUL 69,797 69,797
10 SEC OVHD UNES - DEMAND ODISTSOl 75.336 75.336
11 SEC OVHD UNES - CUST COISTSOl 60,112 60,112
12 sec UNGRD LINES· DEMAND ODISTSUL 26,103 26.103
13 SEC UNGRO LINES - CUST CDISTSUl 4.022 4,022
1. OVHD LINE TR»olSFRM • OEM DOISTSOT , 15.973 11S.973
15 O\IHD LINE TRNoISFRMS • CUST CDISTSOT 36.985 36.985
'6 UNGROL~ETRANS~-OEM OOISTSUT 89,966 89.966
17' UNGRO LINE TRANSFRMS· CUST CDISTSUT 22,675 22.675
18 METERS CMETERS 163,712 161.653
STREET LIGHTING CUGHT 9,42f3 0
"
20 TOTAl MATERW..S &. SUPPLIES 11,756.894 14.800.843
21 PREPAYMENTS TOTDPlT 2,876.051 2.463.453
CASH WORKING CAPfT AL.
O&M EXPENSES
23 FUEl FUEL.EXP 1.387.221 1.182.786
2' PURCHASED POWER PPWREXP (3,275.973) (2.783.884)
25 PAYROLL LABOR (279.222) (244.813)
26 OTHERQ&M OMlPPFL 1.327.574 1.154.372
27 TOTAL. O&M EXPENSES (8«).400) (691.518)
28 CASH REQUIREMENTS TOTNET?I 0 0
29 PROPERTY TAXES PROPTAX (16.112.858) (13.699.729)
30 PAYROLL TAXES l.4SOR 0 0
31 ENVIRONMENTAl DPRoo (1.468.427) (1.219.631)
32 INCOME TAXES (PRESENT RATES) TOTRS (112,337) (96.792)
33 INCOME TAXES (INCREASE) RSALESJ JOO.583 300.583
34 PAYROLL TAXES WrTHHao LABLAG (231.691) (203.139)
~ SALES TAX COllECTfQNS LABLAG (684.608) (600.241) -"Ul;::
~g.\J
38 TOTAL CASH WoRKING CAPITAl (19.149.738) (16,210.467) ~~m
37 TOTAl WORKING CAPrrAl. REQUIRED 22.656.121 19.'\06,491 <Do."
o!:.2:
-;,g:
w'l
~-
~
~
MAP 18 - 121
RETAILTY7<l8 6-09COSS GENERAL.>ds M"NESQTA POWER Page 7-1

5nJ2008 3:02 PM ElECTRIC COST OF SERVICE STUDY
TEST YEAR 711lS - G.OO GENERAL RATES
SUMMARY
TOTAL MINH
ALLOC COMPANY JURiSDICTION
(1) (3)
DEVELOPMENT OF RATE BASE CONT·7
, CUSTOMER ADVANCES
PRIMARY OVHD LINES - OEM ODtSTPOL 1,055,168 1.055,168
2 PRIMARY OVHO UNES - CUST COlSTPOL 476,948 476.948
3 SECONDARY OVHD LlNES • OEM DDISTSOL 368.526 368.526
• SECONDARY OVHO UNES • CUST
5 TOTAL CUSTOMER ADVANCES
CDISTSOL 294,052
2.194.694
294.052
2,194.694
6 CUSTOMER DEPOSITS eusTACV 332.118 332,118
SPECIFIED OEFERREDCREDrrS
ACCUMULATED DEFERRED WCOME TAXES
, ACCOUNTS 281, 282, 283
STEAM OSTMPLT 114.264.212 94.767.699
2 HYDRO OHYOPlT 8.303.942 6.908.796
3 WIND QWINOPLT 3,426.252 2,845,742
4 TRANSMlSSlON OTRANPLT 36,802,958 29,022,167
5 OISTRBUTION DDISTPlT 64.608.597 61,150,842
6 GENERAL . DGENPLT 29.507.007 25.870.759
7 TOTAl ACCUM DEFERRED INCOME TAXES 256,912.968 220,566,005
8 ASSET RETIREMENT OBLIGATION (2300) aPROD (33.915.829) (28.169,470)

ACCOUNT 190
9 STEAM OSTMPlT 25.506,754 21,154.624
'0 HYDRO OHYDPlT 2."98,247 2.078.516
OSTMPlT 578.728
"
12·
WIND
TRANSMISSION OTRANPlT
697.789
8.519.~ 6.165.618
13 OlSTRlBlJT1ON ODISTPLT 11,477,268 10.863.022
GENERAL DGENPL.T 23,881,581 20.938.573
"15 TOTAl.. ACCUM DEFERRED INCOME TAXES 72,641.107 62.379.060
"en;::
~n"
16 ~
~ Co
<0
-0
~CD§:
-00-
~:"I
~
MAP 18 - 122
RETAlLTY7-OO lHJ9COSS GENERAL.'" MINNESOTA POWER Page.'

51112008 3:02 PM aECTRIC COST OF SERVICE STUDY
TEST YEAR 7J1J8· ~ GENERAL RATES
SUMMARY
TOTAl... MINN
ALLQC COMPANY JURI$OICTION
(I) (3)
TOTAl ACCUM DEFERRED INCOME TAXES - HET 184.271,881 158,186.925
2 ASSEt RETIREMENT OBLIGATON (1823) OPROD 3,605,498 2.994.618

3 UNM<ORTRATECASEEXP(FERC) RSALESR 0 0
4 VNAMQRT WPPI TRANSM AMORT orRAN (6,245,144) (4,910,120)
5 MISD 16117 orRAN 3.726,659 2.930,011
6 UNAMORTRATECASEEXP(RETAL> RSALESJ 993.1~ 993.158
7 TOTAL AVERAGE RATE BASE 827.624.860 113.096,651
'Ucn;::
~ 9- "0
Ql~~
::£'2:
ottlg:
-00-
t;: "'/
~
MAP 18 - 123
RETAILTY7.Q8 6-09COSS GENERAL.xIs MINNESOTA POWER Pap 2·'

5/112008 3:11 PM ElECTRIC COST OF SERVICE STUDY
TEST YEAR 7~· 6J09 GENERAl RATES
SUMMARY
TOTAL FERC MINN

AllOC COL4PANY JURISDICTION JURISDICTION
(1) (2) (3)
DEVELOPMENT OF RATE BASE·2
ELECTRIC PLANT IN SERVlCE
INTANGIBLE PlANT
1 PRODUCTION· ENERGY LABLAGE 9.643.221 1.421.122 8=.100
2 OTHER LABLAGO 28.887.457 3.324.680 25.542.777
3 TOTAL INTANGIBLE PLANT 38,510,678 4,145.801 33,164,817
TANGIBLE Pt..ANT
STEAM
4 PRODUCTiON - DB.W<lO OPROO 826,118,581 139.969.271 686,149.310
5 AFUDC CONTRA (FERC) OPROOR (554.409) (554.409) 0
6 AFUDCCONTRA(RETAL) OPROOJ (8.488.345) 0 (8.488,345)
7 TOTAL STEAM 617.075,827 139,414.862 677,660.965
HYDRO
8 PRODUCTION· DEMAND DPROO 56.119.099 9,508,259 46.610,840
•
10
PRODUCT~N-ENERGY
TOTAl-HYDRO
EPROD 3.860.634
59.979.933
568.971
10.077,230
3.291,863
49,902,703
WIND
11 TOTAl WIND PRODUCTION· DEMAND OPROD 50,652,618 8.582,073 42.070,545
TRANSMJSSION
12 PRODUCTION - DEMAND OPROD 12.176,677 2.063.094 10.113,583
13 TRANSMISSION 07RAN 217,333.625 46,459.409 170.814.216
TOTAL TRANSMISSION 229.~10.302 48,~22.503 180.•87.79.
" DISTRIBUTION
PRIMARY
15 OVERHEAOL~ES-DEMANO DOLSTPOL 56.362.313 0 56,362.313
16 OVERHEAD L~ES - CUST COISTPOL 25,476.367 0 25.476.387
17 UNGRO UNES - DEMAND OOISTPUL 49.359.313 0 49.359.313
,S
,.
20
UNGRO UNES - CUST
SECONDARY
OVHO LINES· DEMAND
OVHO LINES - CUST
C01STPUL
DOISTSOL
COlSTSOL
18.237,665
19,684.989
15.706,937
0
0
0
18.237,665
19,684.989
15.706.937
21 UNGRD UNES • DEMAND OOlSTSUL 6,820,521 0 6.820.521
22 UNGRO LINES· CUST COISTSUL 1.050.625 0 1.050.825
23 OVHD LINE TRANSFRM • OEM 0015T5OT 30,303.135 0 30.303,135
2' OVHO LINE TRANSFRMS • CUST COISTSOT 9,664,070 0 9,664,070
2S UNGRD LINE TRMlSFRMS· OEM OOISTSl/T 23.507,620 0 23.507.620.
26 UNGRO LINE TRANSFRMS· CUST COlSTSUT 5.924,732 0 5,924.732
27 OVHO SER\1CeS • D£Mt,NO OOISTSOS 1.837,018 0 1.837,018 <.. ""Ucns:;
28 OVERHEAD SERVICES· CUST COISTSOS 4,354.483 0 4,354.483 ~ gg."tI
UNGRO SERVICES· OEM 4,214,752 .-- CCrn
29 ODlSTSUS 0 4.214,752
30
31
UNGRO seRVICES - CUST
METERS
COISTSUS
CMETERS
7:238.317
42.n6,974
0
538.056
7,238.377
42.238.918
~ ~~~
-..~[
32 CUSTOMER INSTALLATION COISTSPI 0 0 0 (tl i§J.:.\
33 LEASED PROPERTY CDISTSLP 1,616.309 0 1,ti1B.309
~ ~
.:;!
IJ,l
MAP 18 - 124
RETAlLrY7.QS 6-09COSS GENERAL.xI$ MINNESOTA POWER Page 2-2

TEST YEAR 711)8·6109 GENERAL RATES
SUMMARY
TOTAL GENERAl LARGE LIGHT

ALLQC RETAIL RESIOENTW. SERVICE & POWER
(4) (5) (6) (7)
DEVELOPMENT OF RATE BASE~2
ELECTRIC PLANT IN SERw;E
INTANGIBLE PlANT
PRODUCTION - ENERGY lABLAGE 8.222.100 1.028.450 665.419 1.044.0n
2 OTHER lABLAGO . 25.542,771 8.144.644 3,774,660 3.725.441
3 TOTAl INTANGIBlE PlANT 33.764,S77 9.173.094 4,440.139 4.169.512
TANGIBLE PlANT
STEMl
4 PRODUCTION· oEMAND OPRoo 686.1049.310 86.965,503 57,111.839 80,121.276
5" AFUOC CONTRA (FERC) DPRQOR 0 0 0 0
•7
AFUOC CONTRA (RETAIL)
TOTAL STEAM
OPROOJ (8.488.345)
671,660.965
(1.075,849)
85.889,654
(706,604)
56,411,235
(1,114.889)
89,006,387
HYDRO
6 PRODUCTION· DEMAND OPRoo 46,610,840 5.907.656 3,880,075 6.122,033
9 PRODUCTION - ENERGY EPROD 3,291.863 411,158 286.436 418,012
10 TOTAl. HYDRO 49.902,703 6.319,415 4,146,511 6,540,045
WIND
11 TOTAL. WINO PRODUCTION· Oa,w.,O OPROQ 42.070.545 5.332.201 3.502.122 5.525,694
TRANSMISSION
12 PRODUCTION· DEMAND OPROe 10.113.583 1.281,839 841.895 1.328,354
13 TRANSM!SSK)N OrRAN 170,874.216 21,651.296 14,224.486 22.441.670
14 TOTAl TRANSMISSION 180,987,799 22,939,135 15,066,381 23,710,224
DISTRIBUTION
PRIMARY
15 OVERHEAD LINES· DEMAND OOISTl'OL 56,362,313 15,163,499 17,643,428 21,030,608
16 OVERHEAD LINES· CUST COlSTPOL 25,476.387 21,588,687 3,685,503 118.359
17 UNGRD LINES· DEMAND OOISTPUL 49.359,313 13,279,439 15,451,237 18,417.736
18 UNGRD LINES ·CUST CDtSTPUL 18,237.665 15,454,595 2.638.324 84.729
SECONDARY
19 OVHD UNES • DEMAND ODISTSOL 19,684,989 12,238.543 5,515.727 1.673,417
20 OVHD LINES. CUST COISTSOL 15.706,937 13.353.131 2,275.848 25,813
21 UNGRD LINES· DEMAND OOISTSUL 6,820.521 2.867.397 1.292.410 2.613,519
22 UNGRQ LINES· CUST COISTSUL 1.050.825 685,935 151,010 11,416
23 OVHD LINE TRANSFRM • OEM DDtSTSOT 30,303,135 16.635.438 9.889.544 3.244.338
2. OVHD UNE l'RANSFRMS - CUST COlSTSOT 9,664.070 8.215,835 1.400.270 15.882
2' UNGRO LINE TRANSFRMS • DE'" OOISTSlJT 23,507,620 8,053,173 4.187,941 10,4S9.412
2. UNGRe LINE TRAN$FRMS - CUST COISTSUT 5.924.732 4.995,057 851,418 64,366
27
26
OVHO SERViCES· OEUAND
OVERHEAD SERVICES - CUST
OOI5TSOS
COI5TSOS
1.837.018
4,354.~3
1, 1~O,974
3.709.622
518,727
632.251
157.3n
7,171
'''J)g. ;::
~ "tl
2. UNGRO SERVICES· OEM ODISTSUS 1.n1,913 oOm
30 UNGRD SERVICES. CUST COISTSUS
4,214.752
7,238,377 6,102,572
798.647
1.040.196
1,615.029
76,637 -"">
o =-2:
o<tlg:
31 METERS CMETERS 42.238,918 31.705,264 7.9\1.334 889,381
32 CUSTOMER ~STAlLATION COlSTSPI 0 0 0 0 g;~r
33 LEASED PROPERTY COlSTSLP 1,616,309 0 0 0
~
~
MAP 18 - 125
RETAILTYT·08 6-09COSS GENERAl.xls MINNESOTA POWER P"90 2-3

S11flOO8 3:11 PM ELECTRIC COST OF SERVICE STUDY
TEST YEAR 7108 - 6109 GENERAl RATES
SUMMARY
LARGE MUNICIPAl
AU.OC POWER PUMPING UGtfTlNG
(8) (9) (10)
DEVElOPMENT OF RATE BASE·2
ELECTRIC PlJ\NT IN SERVtCE
INTANGIBLE PlANT
PRODUCTION - ENERGY LABl.AGE 5.411,486 57.666 14,947
2 OTHER lAlllAGO 9.488.'28 206.28' 203.223
3 TOTAl INTANGIBLE PlANT 14.900,015 263.947 218,170
TANGIBLE PLANT
STEAM
•
5
PRODUCTION· DEMAND
AFUDC CONTRA (FERC)
DPROO
DPROOR
445.368,788
0
'.692.354
0
1.863.550
0
6 AFUDC CONTRA (RETAIl) DPROOJ (5.509.652) (58.049) (23.301)
7 TOTAl STEAM 439.859.138 4,634.304 1.B60.249
HYORO
8 PRODUcnoN·08MAND DPROD 30,254,367 318,756 127.952
9 PRODUCTION - ENERGY EPROO 2,166.564 23.086 5.984
10 TOTAL HYDRO 32.420»'2 341,844 133.936
WIND
11 TOTAl WINO PRODUCTION - DEMAND DPROD 27.307.333 287.707 115.488
TRANSMISSION
12 PRODUCTION· DEMAND DPROD 6.564.568 69.1134 27,763
,.
13 TRANSlAlSSlON
TOTAL TRANSMISSION
DISTRlBUTION
OmAN 110.911,869
117,478,437
1,169.255
1,238.418
469,441
497.203
,.
16
PRIMARY
OVERHEAD LI'I1ES - DEMAND
OVERHEAD LfIlES • CUST
ODLSTPOL
COISTPOL
913.102 1,150.803
46.555
460.673
37,086
'97
17 UNGRO LlNES • DaMNO ODISTPUL 799.650 1,007,816 403,435
'8 UNGRD LINES· CUST CDISTPUL. 141 33,327 26.548
SECONDARY
19', OVHD LINES· DEMAND DDISTSOL 0 105,698 151.604
20 OVHD LINES· CUST CDlSTSOL 0 19.576 32,569
21 UNGRO LINES· DEMAND DOiSTSUL 0 47.195 0
22 UNGRD LINES· CUST COt$TSUl 0 2,464 0
23 OVHD LINE TRANSFRM - OEM DDtSTSOT 0 213,618 320.198
2. OVHO LINE TfW'llSFRMS • CUST COISTSOT 0 12,045 20.039
25 UNGRO LINE TRANSFRMS· OEM DOISTSUT 0 197,095 0
26 UNGRO LINE TR.AH$FRMS· CU$T COISTSUT 0 13.892 0
27
28
OVHD5ERV~ES-DEMAND
OVERHEAD SERVJCE$· CUST
OOI$TSOS
COISTSOS
0
0
9.940
',438
0
0 ""'l:
~g.-o
29 UNGROSER~ES·OEM OOISTSUS 0 29,164 0 mil.~
-,,-
~o
30 UNGROSERVCes·CUST COiSTSUS 0 16,972 0 ~ii"2:
31 METERS CMETERS 1.524.139 202.800 0
32 CUSTOMER INSTAL1ATION CDlST$PI 0 0 0 g:~I
33 LEASED PROPERTY CDISTSLP 0 0 1,616,309
~
!g
MAP 18 - 126
RETAIL TY7~ 6-09COSS GENERALJdI MINNESOTA POWER P93-1

51112008 3:11 PM ELECTRIC COST OF SERVICE STUDY
TEST YEAR 7,.,;)8·6.00 GENERAL RATES
SUMMARY
TOTAL FERC MINN

AlLOC COMPANY JURISDICTION JURISDICTION
(I) (2) (3)
DISTRIBVTION PlANT CON'T
I STREET LIGHTING a.IGHT 2,463,070 2,463,070 0
2 PRODUCT~N·DEMANO DPROe 1,577,275 267.238 1,310,037
3 DISTRIBUTION 8UJ< DELIVERY DSU846 61.814,235 17.987,083 43,627.152
•
5
DISTRIBUTION suaSTATK>NS
DlST BULK Del SPECIFIC ASSIGN
DDlSPSUB
OSUBSATP
25.545.636
392.077
0
392.077
25,S4S,636
0
6 DIST f'RJMARY SPECIFIC ASSIGN DDP$AOP 635,673 635,673 0
7 TOTAL DlSTRIBl}TION PLANT 416,364.386 22.283.196 394.081,190
GENERAL PlANT
8 PROOUCTClN - ENERGY lABLAGE 33,554,458 4,944,921 28.609.538
9 OTHER U\lllAGO 100.446,920 11,568,523 68.878.397
10 TOTAl. GENERAl. PlANT 134,001,378 16,513,444 117,487,934
11 UTa.JTY PlANT IN SERVICE 1,746,095,122 250.139.110 1,495,956,012

12 PLANT HelD FOR FUTURE USE OYRAN 0 0 0
13 VTIUT.Y PLANT 1,746,095,122 250,139,110 1,495,956,012
,. CONSTRUCTION WORK IN PROGRESS

STEAM PROOUCTIQN DEMANO
HYDRO
OPROO 28,817.so5 4,682,550 23.934,9S~
15 PROOUCTJQN ·OEWHO OPROO 1.968.758 m.587 1,635,191

'6 PROOUCTlON - ENERGY EPROO 218,651 32,223 166.428
17 TOTAL HYDRO 2.187,409 365.789 1,821,620
18 WIND DPROO 0 0 0
18 TRANSMISSION OYRAN 7,641,994 1,633,629 8.008.365
TOTAL TRANSMlSSlON 7,641,994 1,633,629 6.008.365
" OISTRlBUTJON
20 DIST BlAJ< DELIVERY OSU946 1,216,6&6 355,188 861.498
21 DIST SU8STATIONS OOSPSUB 1,169,936 0 1,169,936
22 PRIOVERHEADL~ES·DBMANO OOSSTPOL 2,581,274 0 2.581,274
23 PRI OVERHEAD LINES· COST CDtsTPQL 1,166,764 0 1,166,764
2' PRJ UNGRO LINES· DEMAND aDISTPUL 2.260.551 0 2.260.551
25 PRI UNGRD LINES· CUST COlSTPUL 835,246 0 836,246
26 SEC OVHD UNES· DEMAND OooTSOL 901,531 0 901.531
27 SEC OVHD UNES • CUST COlSTSQL 719.344 0 719,344
28 SEC UNGRD LINES· DEMAND OO&STSUL 312.365 0 312,365
29 SEC UNGRD LINES· CUST COiSTSUL 48,126 0 4a,126
JO
31
METERS
TOTAL OISTRlBUTfQN
CMETERS 1.959,094
13,170,917
24,642
379,830
1,934,452
12,791,087
,""9- ;:"tJ
~
GENERAL PLANT mm~
J2 PROOUCTK)N • ENERGY LABlAGE 3,511,340 517,466 2,993,873 ~~ _.
Olbg:
JJ OTHER LABLAGO 10.511,367 1,210,600 9,300,768
J4 TOTAL GENERAL PlANT
3510TAlCWIP
14,022,707
65,640.532
1,728,066
a,98g.8&(
12:294,641
58,650,668 i':f
J6 TOTAL UTlUTY PLANT 1.811,935,654 259,128,974 1.552.806.680
~
MAP 18 - 127
RETAllTY7-ll8 6-ll9COSS GENERAL""" MINNESOTA POWER Paga 3-2

51112008 3:11 PM ELECTRIC COST OF SERVICE STUOY
TEST YEAR 7108·0'09 GENERAL RATES
SUMMARY
TOTAl GEHERAL lARGEUGHT

ALLOC RETAIl RESIDENTIAl. SERVICE & POWER
(4) (51 (61 (7)
DEVELOPMENT OF RATE BASE CON7-3
, OI$TRBUTION PlANT CON'T

STREET UGHTING CUGHT 0 0 0 0
2 PROOUCTtON· DEMAND OPROn 1.310,037 168.040 109,053 172.065
3 DtSTRlBUTION BULK DElIVERY OSUB4S 43.627,152 11.540.739 13.435,76-' 16,006,323
4 DISTRIBUTION SUBSTATIONS OOISPSUB 25.545,636 6.Sn.702 7.996,701 9,53'.994
5 ooT BULK DEL SPEClFtC ASSIGN OSUBSATP 0 0 0 0
6 DtsT PRNARY SPECIFtC ASSIGN OOPSAOP 0 0 0 0
7 TOTAL OISTRrBUTION PlANT 394,081,190 195.750,554 98.031.331 66.227.771
GENERAL. PLANT
8 PRODucnON·ENERGY lABLAGE 28.till9,538 3.578.583 2.315.593 3.632.94'
9 OTHER lAIlI.N:JO 88.878,397 28.340.024 13.134,271 12.963,006
10 TOTAl.. GENERAL PLANT 117.487,934 31,918,607 15.449.865 16,695,947
11 UTILITY PlANT IN SERVICE 1.495.956.012 357.322.660 197.041,583 232.435,580

'2 PlANT HELD FOR FUTURE USE OTRAN 0 0 0 0
'3 UTILITY PlANT 1,495.956,012 351,322.680 197.047,583 232,435,580

'4 STEAM PRODUCTION DEMAND DPROD 23,934.955 3.033.6'9 1.992.442 3,143.702
HYDRO
PRODUCTION· DEMAND DPROO 1,635,191 207,251 136,120 214,772
"
16
17
PRODUCTION - ENERGY
TOTAL HYDRO
EPROD 186,428
1.821,620
23,319
230,570
15,089
1~1.209
23.673
238,445
'8 WINO DPROD 0 0 0 0
18 TRANSMISSION OTRAN 6,008,365 761,525 500,169 789,112
19 TOTAl TRANSMISSION 8,008.365 781.525 500.169 789,112
DISTRIBUTION
20 DI$T BUlK DELIVERY D$U546 861.498 227,893 255.314 316,074
21 OGT SUBSTATIONS DOISPSUB 1,169.936 3104,755 368.232 436,545
22 PRI OVERHEAD LINES· DEMAND DDISTPOL 2,581.274 694,456 808,031 963,166
23 PRI OVERHEAD LNES • CUST COlSTPa. 1.166,764 988,716 168.788 5,421
24 PRI UNGRO LINES· DEJ.W40 OOISTPUL 2,260,551 608.170 707.634 843,493
25 PRI UNGRO LINES· CUST CDISTPUL 835.246 707.788 '120,630 3,880
26 SEC {)VHO LINES· DEMAND DDlSTSOL 901,5.31 500.499 252.609 76,639
27 SEC OVHO LINES - CUST COISTSOL 719.344 611,545 104,229 1,162
28 SEC UNGRO LINES· DEMAND OOISTSUl 312,365 131.321 59,190 119,694
29 SEC UNGRD LINES - CUST COISTSUL 48,126 40,574 6,916 523
30 METERS CMETERS 1,934,452 1,452,0:33 .. 362,597 40,732
31 TOTAI.. DISTRIBUTION 12,791.087 6,337,750 3.222.369 2,807.349
"ens:
~ g. "0
GENERAl. PlANT ~il.m
32 PRODUCTION· ENERGY lABLAGE 2,993.873 374,484 242,318 380,173 ws.~
33 OTHER lABlAGO 9,300,768 2,965,670 1,374,449 1,356.527 oCDS!:
-a-
~':'I
34 TOTAI. GENERAl.. PLANT 12.294,641 3.340.154 1.618.766 1.736.699
35 TOTAlCWIP 56.850.668 13.703.618 7,482.955 8,715,307
36 TOTAL UTIUTY PlANT 1.552.806.680 371,026,278 204.530,538 241.150,887 ~

Jl
MAP 18 - 128
RETAIlTY7-08 6-Q9COS$ GENERAL.xIs MINNESOTA POWER P-v- 3-3

TEST YEAR 7AJB· f)IlJ9 GENERAL. RATES
SUMMARY
lARGE MUNICIPAL.
AlLOC POWER PUMPING LIGHTING
18) (9) (10)
DEVELOPMENT OF RATE BASE CON'T·3
DISTRIBUTION PlANT CON'T
1 STREET LIGHTING CLiGHT 0 0 0
2 PRODUCTION - DEMAND OPROO 650,325 8.959 3.586
3 OtSTRIBUTION BULK DelIVERY DSUB46 1,417,803 875,875 350.648
•
5
DISTRIBUTION SUBSTATIONS
DiST BULK oa SPECIFIC ASSIGN
DOISPSUB
DSUBSATP
413.839
0
521.581
0
208.818
0
6 DIST PRIMARY SPECIFIC ASSIGN OlJPSAOP 0 0 0
7 TOTAI.. DISTRIBUTION PLANT 5.919.196 4.520.814 3.631.523
GENERAl PlANT
8 PRODUCTION - ENERGY LAlllAGE 18,829,755 200.656 52.008
9 OTHER LAlllAGO 33.016.190 717.772 707.133
10 TOTAL GENERAL. PLANT 51.845.946 918.427 759.142
11 UTILITY PlANT IN SERViCE 689,729.014 12.205.462 7,215.712

12 PLANT HELD FOR FUTURE USE OTRAN 0 0 0
13 VTILITY PLA1'lT 689.729.014 12.205.462 7.215,712

STEAM PRODUCTION DEMAND DPROO 15.535.805 183.683 65.704
" HYDRO
15 PRODUCTION· DEMAND DPROD 1.061.377 11.183 4.489
16 PRODUCTION - ENERGY EPROO 122.700 1.308 338
17 TOTAl HYDRO 1.184.078 12.490 4.828
18 WIND OPROO 0 0 0
18 TRANSMlS$tQN OTRAN 3.899.939 41.114 18.507
19 TOTAl TRANSMISSION 3.899.939 41.114 16.507
DISTRIBUTION
20 DIST BULK DelIVERY D$UB46 27.897 17.296 6.924
21 DIST sueSTATIONS OOISPSUB 18.953 23.887 9.563
22 PRJ OVERHEAD LINES· DEMAND OOlSTPOL 41.818 52.704 21.098
23 PRI OVERHEAD LINES· CUST COISTPOL 9 2.132 1.698
2' PRI UNGRO UNES ·Oa.w..O ODlSTPUL 36.622 46.156 18.476
25 PRI UNGRO LINES - CUST COISTP\Jl. 6 1.526 " 1,216
26 SEC OVHD LINES· DEMAND OOISTSOL 0 4,841 6.943
27 SEC OVHO llNES· CUST COISTSOl 0 887 1.492
28 SEC UNGRO LINES - DEMAND DDISTSUL 0 2.161 0
29 SEC UNGRD LINES· CUST COISTSUL 0 113 0
30 METERS CMETERS 69.802 9.288 0 "0 en;::
31 TOTAt.. DISTRIBlITlON 195.208 161.001 87.411 Jl g.. "0
GENERAL PLANT •• m
·32 PROOUCT~N·ENERGY LAlllAGE 1.970,458 20.998 "-443 ~~~
OC1lQ:
33 OTHER lABlAGO 3.455.012 75.112 73.999 -(')-
34 TOTAL. GENERAL PlANT
35 TOTAlCWIP
5.425.470
28.240.500
96.110
474.398
79.441
233.890 ill "'I
36 TOT At.. UTILITY PlANT 715.969.514 12.679.861 7.449.602
~
OJ>
.:]
MAP 18 - 129
RETAILTV7-08 6-09COSS GENEAA..xls lAlNNESOTA POWER P.~l
51112006 3:11 PM ELECTRIC COST OF SERVICE STlJDY

TEST ~ 7.oa - 6J09 GENERAl. RAttS
SUMMARY
TOTAl. FERC MINN
ALlOC COMPANY JURl$OICTION JURlSOCCTION
(1) (2) (3)
DEVELOPMENT OF RATE BASE CONT4
lAND
STEAM PROOUCTlQN STMPlT 5.018.376 856.266 4.162.108
HYDRO PRODUCTION
2 PRODUCTION-DEMANO DPROO 3.100.514 525.320 2.575,194
3 PRODUCT~N-ENERGY EPROO 213.306 31.435 181.872
4 WINO PROOUCllON DPROO 0 0 0
TRANSMISSION
5 TR,ANSMtSSlON TRMlPlTO 5.968.063 1.261.753 4.706.310
6 TOTAl TRANSMtSSlON 5.968.063 1.261.753 4.706.310
DISTRI3UTION
7 DlST BULK DELIVERY 0SU840 263.103 76.808 188,295.
8 OTHER DISTRIBUTION OlSTPLTO 1,514.843 18.345 1.496.498
9 TOTAl.. DlSTRIBUTION 1.777.946 95.153 1.682.793
GENERAL
10 PRODUCTION - ENERGY U\IlLAGE 494.873 72.929 421.9<&3
" OTHER U\IlLAGO 1.481.42~ 110,617 1.310.809
12 TOTAl GENERAL 1.976.298 243.546 1.732,752
13 PLANT HELD OTRAN 0 0 0
14 TOTAL LAND 18.054.503 3.013.475 15,041.028
DEPRECIABLE PV.NT IN SERVICE

15 STEAM PRODUCTION 812.057.451 138,558.594 673.498,857
HYDRO PRODUCTION
16 PRODUCTION - DEMAND 53,018.585 8.982,939 44.035.641
17 PRODUCTION· ENERGY 3.647,528 537.536 3.109,991
18 W"O PRODUCTION 50.652.618 . 6.582.073 42.070,545
TRANSMISSION
19 TRANSMISSION 223.542.239 47.260,750 H6,281.489
OISTRBUTION
20 OI$T BULK DELIVERY 61,351.132 17,910.275 43.440.857
21 OTHER DISTRIBUTION 353.235.308 4.277,769 348.957.539
GENERAl.
22 PRODUCTION ~ ENERGY 33.059.586 4.871.991 28.187.595
23 OTHER 98.965.494 11.397.907 87PJ7.588
24 PlANT HELD 0 0 0
25 TOTAl.. OEPREClABlE PLANT 1.689,529.94 1 242.379.633 1.447.150.108
"''''3:
&g.\J
mmm
~~~
oCDg:
i~~r
3:
~
MAP 18 - 130
RETAILTY7~ 6-Q9COSS GENERAL.xls MINNESOTA POWER Pag.4-2

51112008 3:11 PM ELECTRIC COST OF SERViCE STUDY
TEST YEAR 7<1)8·6109 GENERAL RATES
SUMMARY
TOTAL GENERAL LAROE LIGHT

ALLOC RETAL RESIDENTIAl SERVICE &PQWER
(4) (5) (6) (7)
DEVELoPMENT OF RATE BASE CONT-4
LAND
STEAM PRODUCTION STMPLT 4.162.108 521.523 34&.471 548.866
HYDRO PRODUCTION
2 PRODUCTION· DEMAND OPROO 2,575,194 326.391 214,370 33a.235
3 PRODUCTION· ENERGY EPROD 181,872 22,749 14.720 23,085
4 WINO PRQOUCTION OPROO 0 0 0 0
TRANSMISSION
5 TRANSMISSION TRANPlTO 4.706.310 596.497 391.na 618.108
6 TOTAl TRANSMISSION 4.706,310 '596.497 391,n8 618.108
DISTRIBUTION
7 OOT BULK ORNERY DSU846 186.295 49.281 57.373 68.350
8 OTHER DISTRIBUTION OI$TPLTO 1,496.498 786.607 361.237 299,857
9 TOTAL DISTRIBUTION 1.682,793 835,888 418.610 368.207
GENERAL
10
,,'
12
PRODUCTION· ENERGY
OTHER
TOTAl. GENERAl.
LAStAGE
LASLAGO
421,943
1.310.809
1.732,752
52.778
417.968
470.746
34.151
193.709
227,860
53.58D
191.183
244,763
13 PlANT HELD DTRAN 0 0 0 0
14 TOTAL lANO 15.D41.028 2,779.795 1.613.&19 2.139.074
DEPRECIABLE PlANT IN SERVICE

15 STEAM PRODUCTION 673.498.857 85.362, 130 56,084.764 8&.<459.721
HYDRO PRODUCTION
16 PRODUCTION· DEMAND 44,035.647 5.581.266 3.685,705 5.783,797
17 PROOUCTK>I\I - ENERGY 3.109,991 389.009 251.716 394.918
18 WINO PROOUCTION 42.070.545 5.332.201 3.502,122 5.525.694
TRANSMISSION
19 TRANSMlSSION 176.281,489 22,342.638 14.674.603 23.152.116
DISTRIBUTION
20 OIST BULK DELIVERY 43.440.857 11,491.458 13.378.391 15.937,973
21 OTHER DISTRIBUTION 348.957.539 183.423.208 84.234.330 69.921,591
GENERAL
22 PRODUCTION· ENERGY 28.167,595 3.525.605 2.281,442 3.579.381
23 OTHER 87,567.588 27.922,056 12.940.563 12.771.823
24 PLANT HELO 0 0 0 0
25 TOTAl. DEPRECIABLE PLANT 1.447.150.108 345.369.771 190.993,636 225.526.994
,J{" ;::
~ m
• 0 "
(C
c c. x
ci=-=.
o CD g:
i2:r
l
MAP 18 - 131
RETAlLT"r7~ 6-09COSS GENERAl.Xls MINNESOTA POWER p......

51112008 3:11 PM ELECTRIC CClST OF SERVICE STUDY
TEST YEAR 1tt>8. Ml9 GENERAl RATES
SUMMARY
lARGE MUNICIPAl..
ALLOC POWER PUMPING LIGHTING
(8) (9) (10)
OEVElOPMENT OF RATE BASE CONT.-4
lAND
STEMA PROOUCTION STMPLT 2,701,559 28.483 11.425
HYDRO PROOUCTION
2 PROOUCT~N·OEMANO OPROO 1.671.518 17,611 7,(J69
3 PRODUCTION-ENERGY EPROO 119.701 1,276 331
4 WINO PRODUCTION DoROO 0 0 0
TRANSMlSSlON
5 TRANSM1SSION TRANPLTO 3.054.794 32.203 12,929
6 TOTAL. TRANSMlS$ION 3.054,794 32.203 12,929
OISTRlBVTlON
7 OIST BULK DelIVERY O$UB46 6,054 3,740 1,497
8 OTHER 04$TRlBUTION OlSTPLTO 19,222 15,565 14,010
9 TOTAl DISTRIBUTION 25,276 19,305 15.507
GENERAL
10 PRODUCTION· ENERGY lAStAGE 277,708 2,959 767
11 OTHER lAStAGO 486.934 10,586 10.429
12 TOTAl GENERAl. 764.642 13.545 11,196
13 PLANTHB-D OmAN 0 0 " 0
14 TQTAllAND 8,337,490 112,403 58.458
DEPRECIABLE PlANT IN SERVICE

IS STEAN PRODUCTION 437,157.577 4,605,841 1,848.824
HYDRO PRODUCTION
16 PRODUCTION· DEaMNO 28.582.850 301.146 120,882
17 PROOUCTION • ENERGY 2.046,883 21,812 5,654
18 WINO PRODUCTION 27.307,333 287,707 115.488
TRANSUlSSION
19 TRANSMISSION 114,421,643 1,206.215 484,274
DISTRIBUTION
20 01$1 BULK DELIVERY 1,411.749 872,135 349,150
21 OTHER DISTRIBVTION 4,462,171 3,829,374 3.268.868
GENERAl.
22 PRODUCTtON • ENERGY 18,552,048 197.696 51.242
23 OTHER 32,529,256 707,166 696.704
2' PlANT HElD 0 0 0
25" TOTAl DEPRECIABLE PLANT 666.491,50g 11,829,112 6,939.084
"en",
~g.i)
(\)l1W
~ 0 ~
""-J - _ .
O(\)!2:
-n-
~ "I
~
MAP 18 - 132
RETAlLTY7.QB 6-09COSS GENERAL... MINNESOTA POWER Pago~1

5/\12008 3:11 PM elECTRIC COST OF SERVICE STUDY
TEST YEAR 71Q8 - 6J09 GENERAL RATES
SUMMARY
TOTAl FERC MINN

AlLQC COMPANY JURISDICTION JURISDICTION
(1) (2) (3)
ACCUMUlATED PROVISION FOR DEPREe

STEAM PRODUCTION OST'MPlT 383,454,022 65.427.452 315.026.570
HYORO PRODUCTION
2 PRODUCTION-DEMAND OHYOPLTO 30.853.560 5,221,519 25.626.041
3 PROOUCTK>N - ENERGY OHYOPLTE 2, '22,637 312.813 1.809.82'
• WINO PRODUCTION
TRANSMISSION
OWINOPLT 695.020 117,757 577,263
5 TRANSMISSION DTRNPLTO H1,1n,005 23,504,769 87,672,236

DISTRIBUTION
6 OIST BULK OELVERY DOISPl.TS 28,474.214 8,312.495 20,161,719
7 OTHER DISTRIBUTION OOtSPLTO 13&.207,364 1.673,72f1 138,533,638
GENERAL
B PRODUCTION - ENERGY DGENPLTE 16.372.752 2,412.852 13,959.899
9 OTHER DGENPLTO 49.012.637 5.&44.81' 43.367.827
10 Pt.ANT HELD OHElOPLT 0 0 0
11 TOTAL ACCUM PROV FOR DEPREe 760,369,211 112,634.194 647,735.017
ACCUMULATED PROVISION FOR AMORT
INTANGIBLE PlANT
'2 PRODUCTION· ENERGY LABlAGE 7,634,859 1,125,149 6,509,710
13 OTHER LABLAGO 22.855.326 2.632,260 20.223.066
14 TOT /IJ.. ACCUM PRQV FOR AMORT 30.490,185 3.757.409 26.732.776
15 NET Pl..NlT tNCLUDlNG CWIP 1,021,076.258 142.737.371 878.338.887

16 NET PlANT EXCLUDING CWIP 955,235,726 133,747.507 821,488,219
'Ucn;::
~g.""O
oom
o;~~
o<llg:
-0-
ill .:.1
~
3
MAP 18 - 133
RETAILTY7-{)8 6-09COSS GENERAl.xis MINNESOTA POWER Pago 5-2

5/112008 3;11 fIN ELECTRIC COST OF SERVICE STUOY
TEST YEAR 7108· 6J09 GENERAL. RATES
SUMMARY
TOTAl GENERAl.. lAAGEUGHT

ALlOC RET.... RESIOENTtAl SERVICE & POWER
(4) (5) (6) (1)
DEVElOPMENT OF RATE BASE com·S
ACCUMUlATED PROVISION FOR DEPREC

STEAM PROOUCTtON DSTJolPlT 318,026.570 40,308,050 26,473,816 41.770.734
HYDRO PRODUCTION
2 PRODUCTION· DEMAND OHYO~TO 25,626.041 3,247,954 2,133.215 3.;365.815
3 PRODUCTION· ENERGY DHYDPLTE 1.809.824 226,379 146.483 229.818
4 WINO PRODUCTION DWtNDPl.T 511.263 73.165 48.054 75.820
TRANSMlSSlON . 1,298,300 11.514,526
5 TRANSMISSION DTRNPLTO 87.672.236 11,111.938
DISTRIBUTION
6 DI5T BULK eELVERY DDISPLTS 20.161.719 5,333,402 6,209,163 7.397.113
1 OTHER OISTRIBUTION DDISPLTO 136,533,638 71,766.433 32.957.647 27.357,624
GENERAL
6 PRODUCTION· ENERGY OGENPt..TE 13.959.899 1,746,154 1,129.884 1,772,678
9 OTHER OGENPLTO 43.387.827 13,828,391 6,408,811 6.325.242
10 PlANT HELD llHElDPI.T 0 0 0 0
t 1 TOTAl. AC(:UM PROV FOR DEPREC 647,735,017 147.641,867 62.805.372 99.809.370
INTANGIBLE PLANT
12 PRODUCTION· ENERGY lABlAGE 6,509.710 814,258 526.882 626,626
13 OTHER lABlAGO 20,223.066 6.448.366 2.968.524 2,949,555
14 TOTAl ACCUM PROV FOR AMORT 26.732,776 7,262.643 3.515.406 3,776,181
1S NET PlANT INCLUDING CWIP 878,338.887 216,121,768 118.209,760 137,565,336

16 NET PlANT EXCLUDING CW1P 821.488,219 202.418.150 110,726.805 128,650,029
.,,"';::
~ g."
~ ~ m
..... §-~
:;'C§:
~~:r
]
MAP 18 - 134
RETAA..TY1.oo 6-09COSS GENERAL.x1s MINNESOTA POWER P9S-3

TEST YEAR 7108·6.00 GENERAL RATES
SUMMARY
LARGE MUNICIPAL
ALl.oe POWER PUMPING LIGHTING
(8) (9) (10)
DEVELOPMENT OF RATE BASE CQNT·5
ACCUMULATED PROVISION FOR DEPREe

STEAM PROOUCTION DSTMPLT 206,426,074 2.174.881 813.016
HYDRO PRODUCTION "
2 PROOUCTION • OEMAND OHYOPLTO 16.633,463 175.248 70,346
3 PRooucnON • ENERGY DHYDPlTE 1,191.160 12.693 3.290
4 WINO PRODUCTlQN DWINOPLT 374,692 3,948 1,565
TRANSMISSION
5 TRANSMISSION DTRNPlTQ 56,906.720 599,902 240,850
DISTRIBUTION
6 DIST9UlKOELVERY DD<SPLTS 655,Zt9 4Q4,n4 162,""7
7 OTHER OI$TR1BlJTlON D01SPLTO 1,753.701 1,420.034 1278,199
GENERAL
8 PRODUCTION. ENERGY DGENPlTE 9,187,897 97.909 25,378
9 OTHER DGENPLTO 16.110,106 350,234 345,042
10 PlANT HelD DHELOPlT 0 0 0
11 TOTAL ACCUM PROV FOROEPREC 309.239.032 5,239,623 2.999,753
INT~GIBLE PLANT
'2 PRODUCTION. ENERGY LABlAGE 4,284,454 4.5,656 11,634
13 OTHER LABlAGO 7,512,384 163.319 160.698
14 TOTAL ACCUM PRQV FOR AMORT 11,796,637 208,976 172,732
15 NET PLANT INCLUDING CWIP 394,933,645 7,231,262. 4277.117

16 NET PlANT EXCLUDING CWIP 368,693,1.5 6,756,883 4,043,227
"Uen;::
'" n
10
"U
iSm
'" c. x
"c ""
~iDg:
-\"-
~-I
]
MAP 18 - 135
RETAllrY7-08 6.Q9COSS GENERALx1S MINNESOTA POWER Pago~1
51112008 3:11 PM ELECTRtC COST OF SERVICE STUDY

TEST YEAR 7108· 6m9 GENERAl RATES
SUMMARY
TOTAL FERC MINN

ALLOC COMPANY JURISDICTION JUfUSDICTIQN
(1) (2) (3)
.. DEVELOPMENT OF RATE BASE CON'T-6
WORKING CAPrrAL REQUIREMENTS

FUEL INVENTORY EPROD 21,172,914 3.120.252 18.052.662
MATERtALS & SUPPliES
2 PROOUCTION • OEMANO OPROD 13,450,847 2,278,977 11,171,870
3 TRANSMlSStON OTRAN 2,809,141 600,510 2.20ll,631
4 DIST BULK DELIVERY OSUIl46 222.924 65,078 157.846
5 DIST SU8$TATlONS OOISPSUB 97,766 0 97.766
6 PRJ OVERHEAD LINES - QEw.N0 OOISTPQL 215,704 0 215,704
7 PRJ OVERHEAD LINES· GUST CDI5TPOL 97,501 0 97,501
8 PRJ UNGRD UNES • DEMAND DDISTPUL 188,903 0 188.903
9 PRJ UNGRD LINES. CUST CDISTPUL 69,797 0 69,797
10 SEC OVHD LINES· DEMAND OOISTSOL 75.336 0 75.336
11 SEC OVHD LINES - CUST CDISTSQl 60,112 0 60,112
'2 SEC UNGRO LINES ~ OEp.,.w.,IO ODISTSUL 26.103 0 26,103
13 SEC UNGRO LINES· CUST COISTSUL 4,022 0 4,022
14 OVHO LINE TRAN$FRM . OEM ODISTSOT 115.973 0 115,973
15 OVHD LINE TRA,NSFRMS· CUST COlSTSOT 36.985 0 38.985
16 UNGRQ LINE TRANSFRMS • OEM ODISTSUT 69.986 0 69.966
17 UNGRO LINE TRANSFRMS • CUST CDISTSUT 22,675 0 22,675
18 ME7ERS CME7ERS 163,712 2,059 161,653
19 STREET LIGHTING CUGNT 9,426 9,426 O·
20 TOTAL MATERw...s & SUPPLIES 17.756,894 2,956,051 14,800,843
21 PREPA't"MENTS TOTOPlT 2.876,051 412,598 2.463.453
CASH WORKING CAPITAL
0&1.0 EXPENSES
23 FUa FUElEXP 1,387,221 204,435 1.182,786
24 PURCHASEO POWER PPWREXP (3275.973) (49~ 109) (2.783.864)
25 PAYROlL lAllOR (279,2221 134.409) (244.813)
26 OTHERO&M OMLPPFL 1,327,574 173,202 1,154.372
27 TOTAl. O&M EXPENSES 1840.400) (146.882) (691,518)
28 CASH REOUlREMENTS TOTNETPI 0 0 0
29 PROPERTY TAXES PROPTA,X (16,112,658) (2,413.129) (13,699.729)
30 PAYROLL TAXES lAllOR 0 0 0
31 ENVIRONMENTAL DPROD (1.468.427) (246.796) (1,219,631)
32 INCOME TAXES (PRESENT RATES) TOTRe (112,337) (15,545) (96.792)
33 INCOME TAXES (INCREASE) RSALESJ 300.583 0 300.583
34 PAYROLL TAXES WITHHelD LA8LAG (231,691) (28.552) (203.139)
"w;::
35 SALES TAX COLl£CTIONS LA8LAG (684.608) (84.367) 1600.241) ~ g.-c
36 TOTAL CASH WORKING CAPITAL (19,149,738) (2,939,271) (16,210.467) mmm
",O-x
37 TOT At. WORKING CAPITAL REaUIRED 22.656.121 3.549.630 19,106,491 ... £2:
o(l)S!.
i)l
l.:B
MAP 18 - 136
RETAlLTY7008 6-09COSS GENERAlJd, MINNESOTA POWER Palil' &-2

TEST YEAR 7108·6109 GENERAl RATES
Sl.IMMARY
TOTAl GENERAl. LARGEUGHT

ALLOC RETAIL RESIDENTIAl SERVICE &POWER
14) (5) (6) (7)
DEVELOPMENT OF RArE BASe CON'T-6
WORKING CAPITAL REQUIREMENTS

FUEL INVENTORY EPROD 18.052.662 2.258.091 1.:W'.143 2.292.391
MATERIALS & SUPPliES
2 PRODUCTION· DEMANO DPROo 11.171.810 1,415.971 929.992 1.467,353
3 TRANSMlSSlON OTRAN 2,208.631 279.931 183.&58 290,072
4 01S1 BULK DELIVERY OSUB46 157.846 41,755 48,611 57.912
5 OIST SU8STATJONS OOISPSUB 97,766 26.303 30.604 36.480
6 PRI OVERHEAD LINES· DEMAND OOISTPOl 215,704 58.032 67,523 80.487
7 PRJ OVERHEAD LINES· CUST COISTPOL 97,501 82.622 14,105 453
8 PRI UNGRD LINES - DEMAND DOlSTPUL 188,903 50.622 59.133 70.487
9 PRJ UNGRO LINES - CUST COISTPUL 69,797 59,146 10.097 324
10 SEC OVHO LINES - DEMAND OOlSTSOL 75,336 48.838 21.109 6,404
11 SEC OVHD LINES· CUST COtSTSOL 60,112 51,104 8.710 99
12 SEC UNGRO LINES· DEMAND C01STSUl 26,103 10,974 4.948 10,002
13 SEC UNGRD Lilies· CUST COtsTSUL 4,022 3,391 578 44
14 OVHD LINE TRMIsFRM - OEM OOLSTSOT 115,973 63,666 37,848 12,416
15 OVHO LINE TRANsFRMS - CUST COl$TSOT 38.985 31,443 5,359 81
'6 UNGRO LINE T'RANSFRM$· OEM 0015T5UT 89.966 30.820 18,324 40.068
17 UNGRO LINE TRANSFRMS - CUST COISTSUT 22,675 19,117 3.258 246
18 METERS CMETERS 161,653 121,339 30.300 3,404
19 STREET LIGHTING CLlGHT 0 0 0 0
20 TOTAL MATERW.S & SUPPLIES 14,800,843 2,393,273 1,474,357 2,076,311
2' PREPAYMENTS TOTOP\.T 2,463,453 587,916 325.124 383.910
CASH WORKING CAPIT/IL
O&M EXPENSES
23 Fua FUELEXP 1,182,786 147,947 95,732 150.194
2' PURCHASED POWER PPWREJ(P (2.783864) (349.325) (228.880) (356.4181
25 PAYROlL U\IlOR (244,813) (88.510) (32.1931 (34.5811
26 OTHERO&M OMLPPFl 1,154,312 278,666 141,903 163,941
27 TOTAl O&M EXPENSES (691,518) 10.n9 (21.418) (76.862)
28 CASH REQUIREMENTS TOTNETPI 0 0 0 0
29 PROPERTY TAXES PROPTAX (13.699.729) . (3,324,446) (1,848.588) (2,168,314)
30 PAYROLL TAXES U\IlOR 0 0 0 0
3' ENVIRONMENTAl OPROD (1,219,631) (154,SS1l (101.527) (160.191)
32 INCQNE TAXES {PRESENT RATES) TOTRS (96,792) (23.759) (12.965) (15.091)
33 INCOME TAXES (INCREASE) RSALESJ 300.583 46,095 28,838 43.040
34· PAYROLL TAXES WITHHELD lA8LAG (203,139) (SS.lMI (26.713) (28.695)
35 S.ALES TAX COl.lECTIONS U\IllAG 1600,241) (183.071) (78.933) (54.7M)
"u>s::
~ g.."'O
m
36 TOTAL CASH WORKING CAPITAL
37 TOTAL WORKING CAPITAl REQUIRED
(16.210,467)
19,106,491
(3,664.172)
1,575,108
(2.059.2a6)
1.201.339
(2,490,901)
2,261,711
...,0..
C C
N!:.2:
o<Pg:
-0-
i2 '-I .
~
>
.Cl
MAP 18 - 137
RETAILTYH)8 ~9COSS GENERALxI, LtlNNESOTA poweR Pagl6-3

5JlnooS 3:11 PM ElECTRIC COST OF SERVICE STUDY
TesT YEAR 7/08 - 6109 GENERAL RATES
SUMMARY
lARGE MUNICIPAl.
ALLOC POWER P(JMPlNG lIGHTING
(8) (9) (10)
DEVELOPMENT OF RATE BASE CDNT~
WOfU(lNG CAPrrAL REQUIREMENTS

FUel INVENTORY EPROO 11,881,604 126,614 32,818
MATERlALS & SUPPliES
2 PROOUCTION • OEMANO OPROO 7,251,486 76.401 30,668
3 ~SMISS'DN OTRAN \,433.589 15,1'3 8,068
4 DIST BlA.K DELIVERY OSU846 5,130 3,169 1.269
5 OIST SUBSTATIONS OOISPSUB 1.584 1,996 799
6 PRIOVERHEAD LINES· DEMAND OOISTPOl 3,495 4,404 1,763
7 PAl OVERHEAD LINES· CUST COlSTPOL I 178 142
8
9
PRI UNGRO LINES· DEMAND
PRI UNGRC LINES - CUST
OOlSTPUL
COlSTPUL. ,
3.060 3,857
128
1,544
102.
10 SEC OYHD LINES· DEMAND DOlSTSOL 0 405 580
11 SEC OVHO LINES· CUST CO&STSOL 0 75 125
'2 SEC UNGRD LINES - DEMAND DDlSrSUL 0 181 0
13 SEC UNGRO LINES· GUST COISTSUl 0 9 0
14 OVHDUNETRANSFRM-OEM Orn5TSOT 0 818 1,225
15 OVHO LINE TRAN$FRMS· CUST COlSTSOT 0 46 77
16 UNGRO LINE TRANSFRMS· OEM OOISTS'" 0 754 0
17 UNGRO LINE TRANSFRMS· CUST COOTS'" 0 53 0
16 METERS CMETERS 5,833 776 0
19 STREET LIGHTING CLiGHT 0 0 0
20 TOTAL MATERIAlS & SUPPLiES 8.704.178 108,363 44,361
2' PREPAYMENTS TOTOPLT 1,134,554 20,136 ' 11,812
CASH WORKING CAFHAl
O&M EXPENSES
23 FUel FUELEXP 778,467 8,296 2,150
24 PURCHASED POWER ppwREXP (1,826,174) (190408) (5,680)
25 PAYROLl LABOR (108.033) (1,914) (1,562)
26 OTHERO&M OMLPPFI. 554,722 8.908 6,233
27 TOTAl OW EXPENSES (601,016' (4,119) 1.121
28 CASH REQUIREME1IITS TOTNETPI 0 0 0
29 PROPERTY TAXES PROPTAX (6,181,392) (\13,394) (65,615)
30 PAYROll TAXES LAIlOR 0 0 0
3\ ENVIRONMENTAL OPROO (791,644) (9,341) (3,348)
32 INCOME TAXES (PRESENT RATES) TOTRB (43,714) (795) (488)
33 INCOME TAXES (INCREASE) RSALESJ 178.240 2,585 1.787
34 PAYROLL TAXES WITHHELD lABLAG (89,643) (1,588) (1,313)
35 SALES TAX COlLECTIONS LABLAG (264,879) (4.692) (3.979)
"ens::
~ 9- "1J
36 TOTAL CASH WORKING CAPITAl.. (7.794.050) (13O,344) (71.714) ~~m
37. TOTAl WORKING CAPrrAL REaUIRED 13,926.287 124,769 17,277 '" c. "
wS-2:
o ¢I 2:
~2r
l
MAP 18 - 138
RETAll.TY7-(l8 6.Q9COSS GENERAl."'" MINNESOTA POWER Page 7-'

5.11/2008 3;11 PM ELECTRIC COST OF SERVICE STUDY
TEST YEAR 7/08·6009 GENERAL RATES
SUMMARY
TOTAJ. FERC MINN

ALLQC COMPANY JURISOCCTION JURISDICTION
(1) (2) (3)
DEVelOPMENT OF RATE BASE CON'T-7
CUSTOMER ADVANCES
1 PRIMARY OVHO LINES· OEM DDISTl'OL 1.055,168 0 1,055,168
2 PRIMARY OVHO LINES· CUST COISTPOL 476.948 0 47ti,948
3 SECONDARY OVHO LINES· OEM DDlSTSOL 368.526 0 368.526
4 SECONDARY OVHO LINES - CUST COISTSOL 294.052 0 294.052
5 TOTAL CUSTOMER ADVANCES 2,194.694 0 2,194.694,
6 CUSTOMER DEPOSITS eUSTAQV 332,1'8 0 332.118

ACCOUNTS 281. 282. 283
1 STEAM DSTMPlT 114.264,212 19.496.513 94,767.699
2 HYDRO OHYOPl"T 8.303,942 1.395,146 6.908.796
3 WIND OWf.lOPLT 3.426,252 580,510 2.845.742
4 TRANSMSSION OTRANPLT 36,802,958 7.780.791 29,022,167
5 DISTRIBUTION OOISTPlT 64,608,597 3.457.755 61,150,842
6 GENERAl DGENPLT 29.507.007 3.636,2411 25,870,759
7 TOTAL ACCUM DEFERRED INCOME TAXES 256,912.968 36.346.963 220,566.005
8 ASSET RETIREMENT OBUGATlON (2300) DPROD (33.915.829) (5.7411.3S9) (28,169,470)

ACCOUNT 190
9 STEAM DSTMPlT 25.506.754 4,352,130 21.154.824
10 HYDRO DHYOPlT 2,498.247 419.731 2,078.516
11 WIND DSTMPlT 697,789 119,061 578,728
12 TRANSMISSION OTRANPLT 8,579,468 1.813.850 6.765.618
13 DlSTRIBUTIQN DDtSTPLT 11,471,268 614.246 10,863,022
14 GENERAl DGENPLT 23.881.581 2.943.008 20.938.573
15 TOTAL ACCUM DEFERREO INCOME TAXES 72.641.107 10,262,027 62.379.080
"en;::
~ g..-o
~~m
f\,J~~
~S"§:
i~r
~
MAP 18 - 139
RETAD.TY7-08 6-{)9COSS GENERAL.lids MINNESOTA POWER P.7-2

SUMMARY
TOTAL GENERAL lARGE LIGHT

ALl.OC RETAIL RESIDENTIAL SERVICE & POWER
(4) (5) (6) (7)
DEVELOPMENT OF RATE eASE CONT-7
CUSTOMER ADVANCES
1 PRIMARY OVHD LINES - DEU ODlSTPOL 1,055.168 283,878 330.306 393,721
2 PRIW\RYOVHOLINES-Cusr CDISTPOL 476,948 404.165 68.997 2,216
3 SECONDARY OVHD LINES - OEM CDISTSOL 368.526 229.120 103.261 31.328
4 SECONDARY OVHD LINES - CUST COlSTSOL 294,052 249,986 42,607 483
5 TOTAL CUSTQMERAQVANCES 2, 194.694 1.167.150 545.170 427.749
6 CUSTOMER DEPOSITS CUSTAOV 332.118 176,622 82.499 64.730
SPECIAED DEFERRED CREDITS

ACCUMlA.ATEO DEFERRED INCOME TAXES
ACCOUNTS 281,282. 283
1 STEAM OSTMPlT 94,767,699 12.011.2&4 7,888.848 12.441,125
2 HYDRO OHYDPlT 6.908.796 874.894 574.065 905.439
3 WINO OWlNDPLT 2.845,742 360,682 236.891 373.no
4 TRANSMISSION OTRMlPLT 29,022,167 3,878,388 2,415,959 3,811.657
5 OISTRIBUTlON OOlSTPLT 61.150,642 30,375,241 15,211.836 13.380,240
6 GENERAl. OGENPlT 25.870,759 7,028.454 3,402,049 3.654.416
7 TOTAL ACCUM DEFERRED INCOMe-TAXES 220.~6,OO5 54.328,923 29.729.646 34.572.64ll
8 ASSET RETIREMENT OBLIGATION (2300) OPROC (28,169,470) (3.570.319) (2.344.940) (3.699.878)
SPECIFieD DEFERRED DEBITS

ACCOUNT 190
9 STEAM DSTMPLT 21,154,624 2,681,228 1,760,996 2.778,523
10 HYDRO DKYOPLT 2,078.516 263.212 172,708 272.402
11 WIND O$TMPLT 578.728 73,350 4S,t76 76,012
12 TRANSMISSION DTRAfI,IPLT 6,765.618 857.502 563.206 888.570
13 DISTRIBUTION OOlSTPLT 10.863,022 5.395.950 2,702.277 2.376.907
14 GENERAL OGENPLT 20.938,573 5.688.500 2,753,458 2.957.712
15 TOTAL ACCUM DEFERRED INCOME TAXES 62.379,080 14,959,743 8,000,821 9.350,125
"en;:
~g."tI
CD~~
~s.2:
OCDg:
-('l-
~ 1.1
l
MAP 18 - 140
RETAlLTY7.Q8 6.Q9COSS GENERAl.xls MINNESOTA POWER Pagot 7~
511/2OOa 3:11 PM ELECTRIC COST OF SERVICE STUDY

TEST YEAR 7,.()8·6J09 GENERAL RATES
SUMMARV
lARGE MUNICIPAl
(8) (9) (10)
OEVELOPUENT OF RATE BA$ECON'T·7
CUSTOMER ADVANCES
1 PRIMARY OVHO LINES· OEM OOlSTPOL 17.094 21.544 8.624
2 PRIMARY OYHO LINES· CUST COlSTPQl. 4 872 694
3 SECONDARY OVHO LINES - OEM ODISTSQL 0 1.979 2,838
• SECONDARY OVHD LINES - CUST
5, lOTAL CUSTOMER ADVANCES
COlSTSOL 0
17.098
366
24.761
610
12.767
6 CUSTOMER DEPOSITS CUSTADV 2.587 3.747 1.932
SPECIFIED DEFERRED CREOITS

ACCOUNTS 281. 282, 283
1 STEAM D$TMPlT 61.512.232 648.086 260.147
2 HYDRO DHYDPlT 4,488,530 47.327 18,543
3 WINO OWINOPLT 1.647,127 19.461 7.812
•
5
TRANSMISSION
DISTRIBUTION
DTRANPLT
OOISTPlT
18,837.849
918.501
198.586
701.509
79.729
663,515
8 GENERAL. OGENPLT 11.418,440 202,.237 167.163
7 TOTAl ACCUM DEFERRED INCOME. TAXES 99.020.677 1.817.205 1.096.908
""
8 ASSET RETIREMENT OBLiGATION (2300)

OPROO (18.284.383) (192.642) (77.328)

ACCOUNT 190
9 STEAM OSTMPLT 13,731.135 144,670 58,072
10 HYDRO OHYOPLT 1.350.377 14.238 5.579
11 WINO OSTMPLT 375.643 3,958 1.589
12 TRANSMtSSION DTRANPLT 4.391,460 48.294 18,586
13 DISTRIBUTION DOISTPlT 163.165 124.618 100.105
14 GENERAl.. DGENPLT 9.239.928 163,681 135.294
15 TOTAL ACCUM DEFERRED INCOME TAXES 29.251.710 497,459 319,223
"en;:
-g."
cg ~ ~
~£.~
olJlg:
~c;r
~
MAP 18 - 141
RETAILTY7.Q8 6-09COSS GENERAL"" MINNESOTA POWER PIIQfI~1

TEST YEAR 1108· 6It)9 GENERAL RATES
SUMMARY
TOTA!. FERC MINN
AlLOC COMPANY JUR~DICTION JURISOICTION
(1) (2) (3)
TOTAl ACCUM DEFERRED lNCOME TAXES· NET 184.271,861 26.084.936 158,186,925
2 ASSET RETIREMENT oeUGATlON (1823) OPROO 3,605.498 610.880 2,994.618

3 UNAMORT RATE CASE EXP (FERCI RSAl.ESR 0 0 0
4 UNAMORT WPPI TRANSM AMORT OTRAN (6.245.144) (1.335.024) (4.910.120)
.5 MlSO 16/17 OTRAN 3.126.659 196.648 2.930,011
6' UNAMORT RATE CASE EXP (RETAIL) RSAl.ESJ 993.158 0 993.158
1 TOTAl. AVERAGE RATE BASE 827.624.860 114.528.209 713.096,651
'''"
~g. ;::
•• m
"0
~~~
o<tl5r.
-<;>-
lll-l
1
MAP 18 - 142
RETAlLTY1-ll8 6-ll9COSS GENERAl.,.,. MINNESOTA POWER Paget1-1

51112008 3:', PM ELECTRIC COST OF SERVICE STUDY
TEST YEAR 7108· Ml9 GENERAL RATES
SUMMARY
TOTAL FERC "INN

Al.J.OC COMPANY JURlSOICTION JURISDICTION
(1 ) (2) (3)
AlLOCAlION FACTOR TAaL.E·21
OEMAND-PROOUCllON
DEMAND PRODUCTION OPROO 100.000 16.943 83,057

2 DEMANO PRODUCTION (FERC) DPROOR 16.943 16.943 0
3 DEMANO PROOUCTION (RETAlL) OPRODJ 83.057 0 83.057
4 DEMAND PRODUCTION OPROQlP 1 1 0
5
DEMAND-TRANSMtSSlON
6 DEMAND TRANSMISSION OTRAN 100.000 21,377 78,623

7 DEMAND TRANSMISSION (FERC) OTRANR 21.377 21.377 0
8 DEMANO TR,ANSMlSSKlN (RETAIL)
9 ~D TRANSMISSION
DTRANJ
DTfWI'M
78.623
1 ,
0 18.623
0
10
DEMANO-DIST BULK OELNERY
11 DEMAND OlSTRIBUT1ON BlA.K DELIVERY O5U846 911.261 266,025 645,238

12 DEMAND DI$TRtBUTJON BULK DelIVERY 05U834 911,261 266.025 645,238
13 DEMAND DISTRIBUTION BlA.K DELIVERY OSUB23 911,261 266,025 645,236
14 OEM· DlST BLl..K CEltv SPEaFle ASSIGN OSUBSATP 392.077 392.077 0
15 OEM· OIST BLA..K OB..IV (MUNI)
16 DEMAND OIST BULK DEL· FERC
OSUBSAOP
DSUB48R
1
1 ,
1 0
0
17
DEMAND-OISTRIBUTION
18DIST·PRlDlST$UBSTATIQNS OOISPSUB 632,346 0 632,346

19 0151 - PRIMARY OVERHEAD LINES OOISTPOl 60&.435 0 608.435
20 OIST - PRIMARY UNDERGROUND LINES OOISTPlA,. soa."35 0 60&,435
21 OIST· SEC 0151 SUBSTATIONS OOI$SSUB 632,346 0 632,346
22 DIST· SECONDARY OVERHEAD LINES OOISTSOL 630.786 0 630,786
23 DiST - SECONDARY UNOERGRNO LINES ODiSTSUl 391.644 0 391.644
24 DtST· OVERHEAD LINE TRAI\ISFRMRS 00IST50T 462.878 0 462.818
25 DlST· UNOERGRND LINE TRANSFRMRS OOISTSUT 311,416 0 311,416
26 OOT· OVERHEAD SERVICES ornSTsos 625,928 0 625,928
21 01ST· UNDERGROUND SERVICES OOISTSUS 391,644 0 391,644
28
2.
OOPSATP
OOISTJ ,
1
,
1 0
0 "1l(J);::
30 DIST PRIMARY SPECIFIC ASSIGN FERC DOPSAOP 635,873 6$.673 0 ~ 9- "'0
CAPACITY-SOCIAL REl,ATED ~~m
mo. x
--- , o!t=-
31 DEMAND SOCIAl.. OSOCIAl 1 0 Song;
~':'I
~ ,.
.:]
MAP 18 - 143
RE'TAlLTY7-08 6-09COSS GENERAl.xll MINNESOTA POWER _,,-2

5/'/2008 3:11 PM ELECTRIC COST OF SERVICE STUDY
TEST 't"EAR 71\)8 - 6JOO GENERAL RATES
SUMMARY
TOTAL GENERAL lARGEUGHT

AlLOC RETAIL RESIDENTW" SERVICE &POWER
(4) (51 (6) (7)
ALLOCATION FACTOR TABLE·21
DEMANO-PROOUCTION
, DEMAND PRODUCTION DPRDD 83.057 10,527 6.914 10.909

2 DEMAND PRODUCTION (FERC) DPRDDR 0 0 0 0
3 DEMAND PRODUCTION (RETAIl.) DPRDDJ 63.057 10.527 6.914 10.909
4 OEMAND PROOUCTION DPROOLP 0 0 0 0
5
OEMAN~TRANSMISSION
6 DEMAND TRANSMISSION OTRAN 78.623 9.965 6.545 10,326

7 DEMAND TRANSMISSION (FERC) OTRANR 0 0 " 0 0
6 DEMANO TRANSMISSION (RETAIl.) DTRANJ 78.623 9._ 8,545 10.326
9 DEMMID TRANSMlSSION OTRAloIM 0 0 0 0
'0
OEMANO-DIST BULK DELIVERY
11 DEMAND DISTRIBUTION BULK DELIVERY DSUB48 ...,,236 170.685 198.712 236.730

12 DEMAND OlSTRlBUTION BULK DELNERY DSU834 "",236 170,6B5 198.712 236.730
13 DEMAND OlSTRIBllTlON BULK OELNERY DSUB23 645.236 170,885 198.712 236,730
14 OEM· OIST BUlK OELIV SPECIFIC ASSIGN DSUBSATP 0 0 0 0
15 OEM· OI$T BULK OEUV (MUNI) DSUBSAOP 0 0 0 0
16 OEf"WiD OI5T BULK Del· FERC DSUB46R 0 0 0 0
17
OEMAN~OISTRIBUTION
18 OtST· PRI OlSf SUBSTATIONS OOlSPSUB 6J2.34B 170.124 197.947 235.951

19 DlST - PRJMARY OVERHEAD LINES ODISTPOL 608,435 163.691 190.462 227,029
~ D~-PR~YUNOERGROUNOLNES DDISTPlA. 608.435 163.691 190.462 227.029
21 DIST· SEC OIST SUBSTATIONS ODlSSSUB 632.34B 170.124 197,947 235,951
22 OfST - SECONDARY OVERHEAD LINES DDISTSOL 630,786 392.172 176.746 53.623
23 OI5T· SECONDARY UNDERGRND LINES DOISTSUL 391,644 164,650 74,212 150,072
24 C1ST· OVERHEAD LINE TRA,NSFRMRS ooI$T50T 462.878 254.105 151.062 49,557
25 OIST· UNDERGRND LINE TRANSFRMRS DOISTSUT 311,416 106.6&4 63,428 138.693
26 015T - OVERHEAD SERVICES OOLSTSOS 625.928 392,172 176.746 53,623
27 OlST - UNDERGROUND SERVICES DOISTSUS 391.644 164,650 74.212 150.072
28 DDPSATP 0 0 0 0
29 OOLSTJ 0 0 0 0 "1l"';:
30 01ST PRIMARY SPECIFIC ASSIGN FERC OOPSAIlP 0 0 0 0 ~ g.-o
CAPACITY·SOCIAL RElATED cCrn
a> c. x
.... s.;r.
31 DEMAND SOCIAL DSOCIAL 0 0 0 0 o CD 9:
-0-
iil.:.1
1
MAP 18 - 144
RETA/LT'Y7.()8 6-09COSS GENERALJds MINNESOTA POWER Page21.J

5/'/2008 3:11 PM ELECTRIC COST OF SERVICE STUDY
TEST \'EAR 1108 - 6m GENERAL RATES
SUMMARY
lARGE MUNICIPAL
(8) (9) (10)
AuOCATION FACTOR TABLE·21
OEMAND-PROOUCTfON
1 DEMANO PRODUCTION oPROO 53,911 568 229

.2 DEMAND PRODUCTION (FERC) DPROOR 0 0 0
3 DEMAND PRODUCTION (RETAll) DPROOJ 53,911 568 228
4 DEMAND PROOUCTION OPROOLP 0 0 " 0
5
OEMAN~ TRANSMISSION
6 DEMNJD TRANSMISSION oTRAN 51.033 539 219

7 DEMAND TRANSMISSION (FERC) OTRANR 0 0 0
8 OE"""O TRANSMISSION (RETAIL) olRANJ 51,033 539 216
9 DEMAND TRANSUISSlQN oTRANM 0 0 0
'0
DEMAND-OIST BULK DELIVERY
11 DEMArND DISTRiBUTION BULK DalVERY OSU846 20,969 12,954 5,166

12 DEMAND DISTRIBUTION BULK DELIVERY 0SU834 20,969 12,954 5,1as
13' OEMAAID DiSTRIBUTION BULK O8J\IERY 0SU823 20,969 12.954 9.'86
14 OEM· D\ST BULK DELN $PECIFlC ASSIGN DSUBSATP 0 0 0
15 OEM. DIST BULK OEUV(MUNll OSUBSAOP 0 0 0
16 DEMAND DIST BULK DEL - FERC OSU849R 0 0 0
17
OE~o-DISTRIBUTlON
16 OIST. PRI 015T SlI8STATIONS 0015PSUB 10,244 12,911 5,169

19 OIST. PRIMARY OVERHEAD LINES DOISTPOt. 9,eS7 12.423 4.973
20 ~ST - PRIMARY UNDERGROUND UNES DOtST'PUL 9,857 12,423 4,973
21 OIST.SECO\STsuasTATIQNS DOISSSUB 10.,244 12,911 5.169
22 mST - SECONDARY OVERHEAD LINES DDISTSOL 0 3,3B7 4.858
23 OtsT - SECONDARY UNDERGRNO UNES DDI$TSUL 0 2,710 0
24 D1ST - OVERHEAD LINE TRANSFRMRS 0015150T 0 3,263 4.891
25 OIST - UNDERGRND LINE TRANSFRMRS DDISTSUT 0 2,611 0
26 OIST - OVERHEAD SERVICES DOISTSOS 0 3.391 0
27 DIST. UNDERGROUND SERVICES DDISTSUS 0 2.710 0
29 DOPSATP 0 0 0
29 OOISTJ 0 0 0 'OUl'S:
30 DIST PRIMARY SPECIFIC ASSIGN f£RC DOPSAOP 0 0 0 ~ g.iJ
CAPACITY·SOCtAl. RELATED oom
",0. X
I\.)s';r.
31 DEMAND SOCtAl. OSOClAl 0 0 0
iel
om5r.
~
.:!!
MAP 18 - 145
,
· RETAILTY7-<l8 6-<l9C0S5 GENERAL.xJ' MlNNESOTAPOWER Pll~ 22·1
TEST YEAR 7108 - 6109 GENERAl RATES
SI..MMARY
TOTAL FERe MINN

ALLOC . COMPANY JURGOK:TION JURISDICTION
(1) (2) (3)
ENERGY PRODUCTION
, ENERGYPROOUCTON EPROO 100,000 14,737 85.263

2 ENERGYPROO(RETAlL)
3 ENERGY TRANSMISSION
EPROOR
ET......
85,263
,, o
1
85.263
o
4 ENERGY SOClAL ESOCIAL 1 o
5
6
7
6 RETAll CONSERVATION IMPROVEMENT PROGRAM
9
10 CONSERV IMPROVE PROG-RETAU.. ENERG' CIPEXPE 85.26J o 85.263
-UCl>;:
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(b&.~
~~g;
a\,~
~-I
j
MAP 18 - 146
RETAILTY7.()& 6009COSS GENERAL.x1$ MINNESOTA POWER Pag>e22·2

5I1J:2008 3:11 PM ElECTRIC COST OF SERVlCE STUDY
TEST YEAR 7J08· 6.U9 GENERAL RATES
SUMMARY
TOTAL ..GENERAL LARGEL.lGHT

AllQC RETAIL RESIDENTIAL SERVICE & POWER
(4) (5) (6) (7)
ENERGY PRODUCTION
1 ENERGYPROOUCT~N EPROD 85,263 10.665 6.901 10.827

2 ENERGY PROD (RETAll.) EPROOR 85,263 10.665 6.901 10.827
3 ENERGYTRANSMlSSION ETRAN 0 0 0 0
4 ENERGY SOClAL E$OCIAL. 0 0 0 0
5
6
7
8 RETAlL. CONSERVATION IMPROVEMENT PROGRAM
9 ..................................................................................
10 CON$ERV IMPROVE PRQG.RETAD.. ENERG' CIPEXPE 85,263 10.665 6.901 10.827
"llCll;::
~g.."lJ
m~~
5:15. _.
0(02:
~,:r
l
MAP 18 - 147
RE'TAlLTYT.()& 6-09COSS GENERALxls MINNESOTA POWER P.22·3

TEST YEAR 7.0& - 600S GENERAL RATES
SUMMARY
LARGE MUNICIPAL
ALlee POWER PUMPING LIGHTING
(81 (9) (10)
ENERGY PRODUCTION
, ENERGY PRODUCTION EPROD 56,1U 598 '55

2 ENERGY PROD (RETAIL) EPRQOR 56,117 598 '55
3 ENERGY TRANSMISSION ETRAN o o o
4 ENERGY SOCIAl.. ESOCIAI. o o o
5
6
7
6 RETAD.. CONSERVATION IMPROVEMENT PROGRAM
9 .
10 CONSERV IMPROVE PROG·RETAD.. ENERG"OPEXPE 56,117 598 '55
"en;:
r ~n"
(O~m
~ c. ><
0>0,,-
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ill
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MAP 18 - 148
RETAIl.TY7-08 6.()9COSS GENERALxls MINNESOTA POWER Pap 23-1

5/'12008 3:11 PM ELECTRC COST OF SERVICE STUDY
TEST YEAR 7Kl8· GI09 GeNERAl RATES
SUMMARY
TOTAL FERC MlNN

AU.OC COMPANY JURISDICTION JURJSDICTION
(1) (2) (3)
CUSTOMER -DISTRIBUTION
1 PRIMARY OVERHEAD LINES COlSTPOL 129,148 0 129,148

2 PRIMARY UNDERGROUND UNES COISTPUL 129,148 0 129.14a
3 SECONDARY OVERHEAD lINES COlSTSOL 90.666 0 90.666
4 SECONDARY UNDERGROUND LINES COI$TSUL 38.384 0 38.384
5 OVERHEAD LINE TRANSFORMERS COISTSOT 90,666 0 90.686
6 UNDERGROUND lINf TRANSFORMERS COJSTSUT 38.384 0 38.384
7 OVERHEAD SERV!CE$ COISTSOS 90,478 0 90.478
8 UNOERGROUN05~ES COISTSUS 38.384 0 38.384
9 PlANT RELATED CUST rNSTALlATION COISTSPI 1 1 0
10 EXPENSE RELATED CUST INSTALlATION COIST$EI 1 1 0
11 LEASED PROPERTY COISTSLP 1 0 1
12 CUSTONER STREET UGHTING Cl.IGHT 1 1 0
13
14 CUSTOMER METERS eMETERS 39.990.308 503,005 39.4a7.303
15
16 CUSTOMER ACCOUNTS CACCTS 6,411.120 14,083 6.397.037
17 CUSTOMER SALES CSALES 100,000 0 100.000
18 CUSTOMER SERVICE & INFORMATION CUSTSERV 100.000 5,479 94.521
'9
20
2'
22 CUSTOMER SOCIAL CSOCIAl 1 1 0
'"O(J)5:
-g.'"O
If; ~ tr
ms.;r.
o(Dg:
iC;f
~
MAP 18 - 149
RETAlLTY7-Q8 6-OOCOSS GENERALlds MINNESOTA POWER P~e23-2

5/112008 3:11 PM ELECTRIC COST OF SERVICe STUDY
SUMMARY
TOTAl GENERAl. lARGEUGHT

AU.OC RETAIL RESIDENTIAL SERVICE & POWER
(4) (5) (6) (7)
CUSTOMER ·OlSTRiBlITION
1 PRtMARY OVERHEAD LINES COISTPOL 129,148 109.440 18.683 600

2 PRIMARY UNDERGROUND LINES COISTPUL 129.148 109.440 18.683 600
3 -SECONDARY oveRHEAD LINES COISTSOL 90.666 17,079 13,137 149
4 SECONDARY UNDERGROUND UNES CDISTSUL 38,384 32.361 5,516. 417
5 OVERHEAD L.INE TRANSFORMERS COISTSOT 90.866 77,079 13,131 14.
6 UNDERGROUND LINE 'TRANSFORMERS COlSTSUT 38.384 32.361 5.516 417
7 OVERHEADSER~CES COISTSOS 90,478 n,079 13,137 14.
8 UNDERGROUNOS~ES COISTSUS 38,384 32.361 5.516 417
9 PLANT RELATED CUST INSTAlLATION COISTSP1 a a 0 a
10 EXPENSE RElATEDCUST INSTAllAnQN CDISTSEI 0 a a a
11 LEASED PROPERTY COISTSLP 1 a a a
12 CUSTOMER STREET LIGHTING Q.lGHT 0 0 0 0
'3
14 CUSTOMER METERS CMETERS 39,487.303 29.639.854 7,401,561 831.443
15
16 CUSTOMER ACCOUNTS CACCTS 6.397,037 4,981,108 1.037.801 66,941
17 CUSTOMER SALES CSALES 100.000 78.940 15,138 5.922
'8 CUSTOMER SERViCE & INFORMATION CUSTSERV 94.521 26,230 15,056 13.091
19
20
21
22 CUSTOMER SOCIAL CSOCIAl 0 a 0 a
-au>;:
J!lg.-u
CD~~
O>c~
~iD2:
-n-
:il~1
j
MAP 18 - 150
RETAIL m~8 6.Q9COSS GENERALJds M~NESOTA POWER Pap 23-3

51112008 3:11 PM ELECTRIC COST OF SERV&CE STUDY
TEST YEAR 7108·6109 GENERAL. RATES
SUMMARY
lARGE MUNICIPAL
ALLOC powER PUloCPING UGHTlNG
(6) (9) (10)
CUSTOMER -OISTRLBUllON
1
2
PRIMARY OVERHEAD LINES
PRIMARY UNDERGROUND LINES
COISTPOl
CDISTP\A.. ,, 236
236
'88
'88
3 SECONOARYOVERHEAO LINES CDISTSOL 0 113 188
4 SECONDARY UNDERGROUND LINES COISTSU. 0 90 0
5 OVERHEAD LINE TRANSFORMERS COISTSOT 0 113 '88
6 UNDERGROUND LINE TRANSFORMERS CDlSTSUT 0 90 0
7 OVERHEAD SERVICES COISTSOS 0 "3 0
8 UNDERGROUNO SERVICES COlSTSUS 0 90 0
9 PlANT RELATED GUST INSTAllATION COISTSPI 0 0 0
10 EXPENSE RELATEOCUST INSTALLATION COISTSEI 0 0 0
11 lEASED PROPeRTY CDISTSLP 0 0 1
12 CUSTOMER STREET LIGHTING CUGHT 0 0 0
t.
13
15
CUSTOMER METERS CMETERS 1,424,850 189,589 0
16 CUSTOMER ACCOUNTS CACCTS 229.693 29,724 51,770

17 CUSTOMER SALES CSALES 0 0 0
18 CUSTOMER SERVICE & lNFORMATION CUSTSERV 36,34& n5 3,015
19
20
21
22 CUSTOMER SOCw.. CSOCIAL 0 0 0
'1J"';::
m n '1J
15 ~
m Co
<0
"'0
~CD§:
-(')-
~"'I
l
MAP 18 - 151
RETAiL.T'Y7.(lS 6-09COSS GENERALxls MINNESOTA POWER Pege 2.1

5/112008 3:11 PM aECTRIC COST OF SERVICE STUDY
TEST YEAR 7108 - fW9 GENERAL. RATES
SUMMARY
TOTAL FERC MINN

A1.LOC COMPANY JURISDICTION JURISOICTION
(1) (2) (3)
INTeRNALLY DEVELOPED
INTANGIBLE PlANT INTPLT 38,510,678 4,745,801 33,764,8n

2 STEAM PlANT STMptT 817,075,827 139.414,862 677.660.965
3 TOTAL HYDRO PLANT HYDPlT 59.979.933 10,077.230 49.902,703
3 TOTAl WIND PlANT WlNQPLT 50,652,618 8.582,073 42.070,545
4 TRANSMI$SION PLANT TR,MIPLT 228,510,302 48,522,503 180.987,799
5 DtSTRIBUTION Pl.ANT DISTF\.T 416,364,386 22,283,196 394.081.190
6 GENERAL PI..ANT - ENERGY GENPLTE 33,554,458 4.944,921 28,609,538
7 GENERAL Pl..ANT. OTHER GENPLTO 100,445,920 11,568,523 88.878,397
8 GENERAL. PlANT GENPl.T 134,001,378 16,513,444 117,487,934
9 TRANSMISSION PLANT TRANPLTO 229,51 0,302 48,522.503 180,987,799
10 DISTRIBUTION PlANT EXCl 05T 80· OISTPl.TO 354,750.151 4,296.114 350.454,037
11 PROD, TRANS,& DIST PlANT PTOPl.T 1,522,930,448 220,297,792 1.3)2,632.656
12 PROD. TRANS, OlST & GEN PLANT PTOGPLT 1,856,931,825 236,811.236 1.420.120,590
13 OISTRIB PLT EXCl METERS & OIST eo DISTPLMS 311.9T3,1n 3.758.058 308,215.119
14 un...rTY PLANT lESS CWlP & PlANT HELD ~T 1.746,095,122 250.139,110 1,495.956.012
15 TOTAl CWIP DISTRIBUTION CWIPP 13,170.917 379.830 12.791.087
16 TOTAl CWIP GENERAL PlANT CWIPLP 14,022,707 1,728.066 12,294,641
11 TOTALCWIP. TOTCWIP 65,ll4O,532 8,989.864 56,850,668
18 TOTAl UTILITY PLANT TOTPLT 1,811,935,654 259,128,974 1,552,806,680
19 TOTAl lAND TOnANO 18.054.503 3.013,475 15,041,028
20 DEPRECIABLE STEAM PRODUCTION DSTMPLT 812.057,451 138.558,594 673.498.857
21 DEPRECIABLE HYDRO PROD- DEMAND OHYOPLTO 53,018,585 8,982,939 44.035.647
22 DEPRECIABLE HYQRO PROD - ENERGY DHYDPlTE 3,647,528 537.538 3.109.991
23 DEPRECIABLE HYDRO PRODUCTION OHYOPLT 56.666,113 9.520.475 47,145,638
23 DEPRECIABLE TftANSM - DIST 80 DTRNPL.,TS 0 0 0
23 DEPRECtABlE TRANSM· OTHER TRANSM DTRNPLTO 223,542.239 47,260,750 176,261,489
23 DEPRECIABLE WIND PRODUCTION DWINDPLT 50,652,618 8.562,073 42,070,545
24 TOTAL DEPRECIABLE TRANSMISSION OTRANPlT 223,542,239 47,260.750 176,281.489
25 DEPRECIABLE D1STRJB - BULK oa OOISPLTS 61,351,132 17.910,275 43,4<10.857
28 DEPRECIABLE OISTRlB· OTHER OI$TRIB DOISPLTO 353.235,308 4,277.769 348,957,539
27 TOTAL DEPRECIABLE DISTRIBUTION DOISTPlT 414,586,440 22,188,043 392,398,397
28 DEPRECIABLE TRANSMISSION & OISTR OTOPLT 638.128,679 69,448,794 568,679,885
29 DEPRECIABLE GENERAL· ENERGY OGENPlTe 33,059,566 4,871,991 28,187,595
30 DEPRECIABLE GENERAl. • OTHER OGENPlTO 98.965.494 .11.397.907 87.567.588
31 TOTAL OEPREClASLE GENERAL. DGENPLT 132,025,080 16.269,898 115,755.182
32 DEPRECIABLE PlANT HElD OHElDPlT 0 0 0
33 TOTAI.. DEPRECIABLE PLANT TOTDp\.T 1.689,529,941
34 TOTAl. ACCUr.4 PROV FOR OEPRECtATION TOTOR 760.369211
242,379,833
112.634.194
1,447.150.108
647,735.017 'H" ;::
~g."'O
35 TOTAl. ACCUr.4 PROV FOR AMORT RES TOTRSV 30,490,185 3,157.409 26,732,716 ~~~
36 TOTAL NET PlANT INCL CWIP TOTNETPI 1.021.078,258 142.737.371 878,338.887 ffi ~_.
37 TOTAl. NET Pl.NlT EXCL CWP TOTNETPE 955,235.726 133.747.507 821,488219 oCDg
38 ENERGY L.A80R RATtO
HYDRO PI. T IN SERVICE ENERGY RATIO
0.25040383
0.064J68761
0299448171
0.056461062
0.243510433
0.065965823 ~~r
j
.:g
MAP 18 - 152
RETAt.TY7 -06 6-C9CQSS GENERAl..~. MINNESOTA POWER P~a24-2
51112008 3:11 PM ELECTRIC COST OF SERVtCE STUDY

TEST YEAR 7108 ·009 GENERAl. RATES
SUMMARY
TOTAL GENERAl. lARGE LIGHT

ALLOC RETAIL RESIDENTlAJ., SERVICE & POWER
(') (5) (6) (7)
INTERNAU.Y OEVEloPED
1 INTANGIBLE PlANT 1NTf'tT 33.764.877 9,173,094 4,440,139 4,769,512

2 STIWA PlANT SThIPLT 677.660.965 65.869.65< 56,411.235 89,006.387
3 TOTAl. HYDRO PlANT HYDPLT 49.902,703 6.319,415 4,146.511 6.540.045
3 TOTAl WINO PlANT WINOPLT 42.070.545 5,332.201 3.502.122 5.525.69<
4 TRANSMISSION PLANT TRANPlT 180,987,799 22.939.135 15.066,381 23.770,224
5 DISTRIBUTION PLANT DISTPlT 394,081,190 195,750.554 98.031.331 86.227.771
6 GENERAL PlANT • ENERGY GENPlTE 26.609.538 3.576.583 2,315.593 3.632.9<1
7 GENERAJ. Pl.ANT _ OTHER GENPlTO 88.878.397 28.340.024 13,134,271 12,963.006
6 GENERAl. Pl.ANT GENPLT 117.487.934 31,918.601 15,449,865 16,595,947
9 TRANSMISSION PLANT TRANptTO 160.987,799 22.939.135 15.06B.381 23,710.224
10 DISTRIBUTION PlANT EXCL DLST BD DISTPLTD 350..s4.037 164.209,815 84.595,567 70.221.448
11 PROO. TRANS.& DIST PlANT PTDPLT 1.302,632.656 310,898,758 173.655.45& 205.544,426
,2 PROD. TRANS. 01$1 & GEN PlANT PTDGPLT 1.420,120.590 342.617.365 169.105.322 222.140.374
13 O'5TRlB PlT EXCl METERS & 0151 80 OlSTPLMS 308,215,119 152.504.551 76,678,233 69,332.067
14 UTnJTY PLANT lESS CWIP & PlANT HELD PLANT 1.495.956.012 357.322.660 197.0<7.563 232"35.560
15 TOTAl. CWlP DISTRI5UTION CWIPP 12.191.087 6,337,750 3,222.369 2.607,349
16 TOTAL CWIP GENERAL PLANT CWIPLP '2.294,&41 3.340,154 1,616,766 1,736.699
17 TOTAl,.CWIP TOTCWIP 56,850.668 13,703.618 7.482.955 8.715.307
18 TOTAL UTILrTY PlANT TOTPlT 1.552.806,680 371,026.278 204.530.538 241.150.887
19 TOTAL LAND TOlLAND 15,041,028 2.779.795 1.613,809 2.139.074
20 DEPRECIABLE STEAM PRODUCTION OSTMPLT 673,498,857 85,362,130 56.0l}4,764 88,459,721
21 DEPRECIABLE HYDRO PROD DEMANDp DHYOP\.TO 44.035,647 5.561.266 3.665,705 5,783.797
22 DEPRECIABLE HYDRO PROD· ENERGY OHYOPLTE 3.109,991 389,009 251,716 394.918
23 DEPRECIABLE HYDRO PRODUCTION OHYOPLT 47,145.638 5.970.215 3.917,421 6.178,715
23 DEPRECIABLE TRANSM • OEST BD DTRNPlTS 0 0 0 0
23 DEPRECIABLE TRAN$M - OTHER TRANSM OTRNPLTO 176,281,489 22.342,638 14.674,603 23,152,116
23 OEPRECIABLE WINO PRODUCTION DWLNOPLT 42.070,545 5,332.201 3,502.122 5,525.694
24 TOTAL OEPRECIABLE TRANSMISSION DTRANPlT 176.281,469 22.342.638 14.674,603 23,152.116
25 DEPRECIABLE DISTRIB • BULK Del OOlSPLTS 43.440.857 11,491,458 13.378.391 15.937.973
26 OEPRECIABLE. DISTRI9 - OTHER OISTRIB OOI$PLTO S48.957.539 183,423,208 84,234.330 69,921.591
27 TOTAl DEPRECIABLE DlSTRlBUTION DDlSTPLT 392,393,397 1~.914,666 .. 97.612,721 65.859.564
28 DEPRECIABLE TRANSMISSION & DISTR DTDPlT 568.679.885 217,257,304 112.287,324 109,0",679
29 DEPRECIABLE GENERAL· ENERGY OGENPlTE 28.187.595 3.525.805 2,281,442 3,579.361
30 DEPRECIABLE GENERAl· OTHER DGENPLTO 87,567,588 27.922.056 12.940.563 12,nl,B23
31 TOTAL OEPRECIA8LE GENERAL DGENPlT 115.755,182 31.447,860 15.222.005 16,351,185
32 DEPRECIABLE PLANT HELD DHElDPLT 0 0 0 0
33 TOTAl DEPRECIABLE PLANT TOTDPLT 1.447.150.108 345,369.771 190.993.636 225.526.99< "UCJl;::
34 TOTAL ACCUM PROV FOR DEPRECIATION TOTDR 647.735.017 147.641.661 82.805.372 99,809.370 ~ g.-c
35 TOTAl ACCUM PROV FOR AMORT RES TOTRSV 26,732.776 7.262.643 3.515,406 3.716,181 CIll1~
36 TOTALNETPLANTINCLCWIP TOTNETPI 878.338,881 216,121.768 118.209,160 137,565;336 ~s.=.
31 TOTAL NET PlANT EXCL CW!P TOTNETPE 821.488.219 202,418.150 110.126.805 128.850.029 o Itl 9:
38 ENERGY LABOR RATIO

-n-
HYDRO PlT IN SERVICE ENERGY RATtO
0.2(3510433
0.065965623
0.112115888
0.0651516
0.1498nS94
0.064255509
021890532
0.063915844 ill ""I
~
>-
.:g
MAP 18 - 153
RETAlLTY7.o8 O.Q9COSS GENERALxis MIIINESOTA POWER PiJ91124-3

5/1/2008 3:11 PM ELECTRIC COST OF SERVICE STUDY
TEST YEAR 7100·6000 GENERAl RATES
SUMMARY
lARGE MUNICIPAl
ALLOe POWER PUMPING LIGHTING
(8) (9) (10)
INTERNAUY DEVElOPED
1 rNTANGlBlE PlANT INTPlT 14.900.015 263.947 218.170

2 STEAM PLANT STMPlT 439.859.136 4.634.304 1.860.249
3 TOTAl. HYDRO PLANT HYDPLT 32.420.952 341.844 133,936
3 TOTAL. WIND PLANT WINDPLT 27.307.333 287,707 115,488
4 TRANSMlSSlON PLANT TRANPLT 117.476.437 1.238.418 497.203
5 DISTRIBUTK:lN PlANT OlSTPLT 5.919.196 4.520.814 3,63',523
6 GENERAL PlNIT - ENERGY GENPlTE 18.829.755 200.656 52.009
7 GENERAL PlANT • OTHER GENPLTO 33.016.190 717,772 707.133
8 GENERAL PlANT GENPLT 51.845.946 918.427 759,142
9 TRANSMISSION PlANT TRANPlTO 117.476.437 1.23&,418 497.203
10 DISTRIBUTION PlANT EXCL OIST BO DlSTPLTO 4.501.393 3,644,939 3,280,876
11 PROD. TRANS.& D1ST PlANT PTDPLT 595.675.721 10.735.3&1 6.122.912
12 PROD. TRANS. OIST & GEN PLANT PTOGPLT 647.521.667 11,653,809 6,882,054
13 OISTRIB PlT EXCl METERS & OtST 90 DlSTPlMS 2,9n,254 3.4042,139 3,280,876
14 UTILITY PLANT LESS CWIP & PlANT HELD PlANT 689,729.014 12,205,462 7,215,712
1S TOTAl. CWIP OISTR18UT1ON CWIPP 195,208 161,001 67,411
16 TOTAl CWIP GENERAL PlANT ONIPLP 5.425,470 96,110 79,441
17 TOTAlCWIP TOTCWIP 26,240,500 474,398 233,890
18 TOTAL UTIlJTY PlANT TOTPtT 715.969.514 12.679.861 7,449.602
'9 TOTAL lAND TOnANO 8.331.490 112,403 58,458
20 DEPRECIABLE STEAM PRODVCTlON OSTMPlT 437,157.517 4,605,841 1.848.824
21 DEPRECIABLE HYDRO PROD· DEMAND OHYDPlTO 28.582,850 301,146 120.862
22 DEPRECIABLE HYDRO PROD. ENERGY OHYDPLTE 2,046,&83 21,612 ~,654
23 OEPRECLABLE HYDRO PRODUCTION OHYDPLT 30,629,733 322.958 126,536
23 DEPRECIABLE TRANSM - DIST BD DTRNPl,TS 0 0 0
23 OEPREClABlE TRANSM· OTHER TRANSM OTRNPlTO 114,421,643 1,206.215 484,274
23
24
OEPREClABLE WINO PRODUCTION
TOTAL DEPRECIABLE: TRANSMISSION
OW1NOPLT
DTRANPLT
27,307.333
114.421,&43
267,707
1,206.215
- 115,488
484,274
25 DEPRECtABLE DlSTRIB - BULK DEL DDISPLTS 1,411.749 872,135 349.150
26 DEPRECIABLE DISTRIB - OTHER D1STRIB DDISPLTO 4,482,171 3,629,374 3,200,886
27 TOTAl. DEPRECIABLE DISTRIBUTION OOlSTPLT 5,893,920 4,501,509 3,616,016
28 OEPRECIABLE TRANSMtsSlON & DLSTR DTDPLT 120,315.563 5,707,n4 4,100,291
29 DEPRECIABLE GENERAl.· ENERGY DGENptTE 18,552.048 197.696 51,242
30 DEPRECIABLE GENERA!. - OTHER DGENPLTO 32,529,256 707.1a6 696,704
31 TOTAl. DEPRECIABLE GENERAL OGENPLT 51,061,304 904,882 747,946
32 OEPRECIABLE PLANT HELD OHElOPLT 0 0 0
33
34
TOTAL DEPRECIABLE PlANT
TOTAl. ACCUM ?ROV FOR DEPRECtATION
TOTDPLT
TOTOR
666,491,509
309,239,032
11,829,112
5,239,623
6,939,064
2,999.753
.,,,,,9- '"
~ "'0
3S TOTAL ACCUM PROV FOR AMORT RES TOTRSV 11,796,837 208,976 172.732 CD~!J1
36 TOTAL NET PLANT INCL CWIP TOTNErPI 394,933,645 7,231,262 4.277 ,117 .... c,,-
37 TOTAL NET PLANT EXCL CWIP TOTNETPE 368.693,145 6,756,863 4,043,227
;;<Dg:
-()-
38 ENERGY LABOR RATIO
HYDRO PlT IN SERVICE ENERGY RATIO
0.363\86651
0.066826669
0.21847741
0.061538904
0,06851076
0.044680294
ill ;.1
~
»
:!J
MAP 18 - 154
RETAILTY7..oa 6-09COSS GENERAL.lds MINNESOTA POWER Page 25-1

51112008 3:11 PM ElECTRK: COST OF SERVICE STUDY
SUMMARY
TOTAL. FERC MINN

ALLOC COMPANY JURISDICTION JURISOICTION
(1) (2) (3)
lNTERNAU.Y OEVELOPED
1 TOTAL PURCHASED POWER TOTPP (3,275,973) (492,109) (2,783.884)

2 TOTAL MATERIALS AND SUPPliES TOTMS 17,756,894 2,956,051 14,800,843
3 TOTAl. CUSTOMER ADVANCES CUSTAOV 2.194.694 o 2, 194.694
4 TOTAL CUSTOMER OEPOSrTS CUSTOEP 332.118 o 332,118
5 TOTAL. ACCUMULATED DEFERRED TAXES TOTOrAX 184.271.861 26.064.936 158.186.925
6 TOT AI. AVERAGE RATE BASE TOTRa 827,624,860 114,528,209 713,096,651
7 TOTAl AVERAGE RATE BASE - RETAIL TOTRBR 713.096.651 o 713.096.651
8 CONSERVATION IMPROVE PROJECT RETAICIPEXP 3.570,413 o 3,570.413
,)("g. '"
~ "C
(Zl~W
"c~
~i5"§:
-n-
lll.:.1
~
MAP 18 - 155
RETALTY7-C8 6-OOCOSS GENERAl.xJs MINNESOTA POWER p ... "",

5/1/2008 3:11 PM B.£CTRIC COST OF SERVICE STUDY
TEST YEAR 1108 - fW9 GENERAl,. RATES
SUMMARY
TOTAl. GENERAl. LARGE LIGI<T

Al.LQC RETAIl. RESIDENTIAL SERVICE & POWER
I') (5) (6) (7)
. INTERNALLY DEVElOPED
1 TOTAL PURCHASED POWER TOTPP (2.763.664) (349.325) (226.aeo) (356."6)

2 TOTAl MATER1Al.S AND SUPPLIES TOTMS 14.800,843 2.393.273 1.474.357 2.076.311
J TOTAL CUSTOMER ADVANCES CUSTAOV 2.194.694 1,167.150 5<5.170 427,749
4 TOTAl CUSTOMER DEPOSITS CUSTUEP 332.118 176,622 62.499 64.730
5 TOTAL ACCUMULATED DEFERREO TAXES TorOTAX 158.186.925 39,369,181 21.728.825 25,222,521
6 TOTAL AVERAGE RATE BASE TorRS 113.096.651 175.038,260 95,511.066 111,180,122
7 TOTAl AVERAGE RATE BASE. RETAQ.. TOTRBR 713.096.651 175.036.260 95.517.066 111.180,122
8 CONSERVATION IMPROVE PROJECT RETAICIPEX,P 3.570,413 446.600 288.981 453,384
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MAP 18 - 156
RETALTY7~6~COSSGENERAL~~ MINNESOTA POWER Page 25-3

TEST YEAR 7iU8· 6J09 GENERAL RATES
SUMMARY
lARGE MUNICIPAL
Al.lOC poWER PUMPING LIGHTING
(8) (9) (10)
INTERNAU.Y DEVELOPED
1 TOTAL PURCHASED POWER TOTPP (1.826.174) (19.408) (5.680)

2 TOTAL MATERIALS AND SUPPLIES TOTMS 8,704.178 108.363 44.361
3 TOTAL CUSTQMERADVANCES CUSTAOV 17.098 24.761 12,767
4 TOTAL CUSTOMER DEPOSITS CUSTDEP 2,587 3,747 1.932
5 TOTAL ACCUMUlATED DEFERRED TAXES TOTOTAX. 69.768,968 1.319,746 777,685
6 TOTAL AVERAGE. RATE BASE TOTRB 322.054.026 5.859.112 3.448,065
7 TOTAL AVERAGE RATE BASE· RETAIL TOTRBR 322.054,026 5.859,112 3,448,065
8 CONSERVATION IMPROVE PROJECT RETAlClPEXP . 2,349,916 25,041 6.491
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MAP 18 - 157
RETAllTV?.o8 6-09COSS GENERAL.:ds MlNNESOTAPOWER Pa;t 26-1

51112008 3:11 PM elECTRIC COST OF SERVICE STUDY
TEST YEAR 7/08·6000 GENERAl. RATES
SUMMARY
TOTAL FERC MINN

ALlOC COIIPANY JURISDICTION JURISDICTION
(1) (2) 13)
INTERNAllY DEVELOPED CON'T·26
1 SALES BY RATE ClASS RSALES 543.227.428 76.64-1.000 484,582,428

2 SALES BY RATE CLASS (FERC) RSAlESR 78,645,000 78.645.000 o
3 SALES BY RATE CLASS (RETAIL) RSAlESJ 464,582,428 o 464,582.428
4 TOTAl SALES OF ELECTRICITY TOTSAlES 621.978,428 89,303.109 532,675.319
5 TOTAL OTHER OPERATING REVENUE TOTOTHRV 7,054.527 1,102,033 5.952.4lM
6 TOTAL OPERATING REVENUE TOTREV 629,032,955 90,405.142 538.1327.813
7 TOTAL OPERATING REVENUE· RETAIL TOTREVR 538.627,813 o "538,627.813
e STEAM EXPENSE STMEXP 55.190,939 8,996.448 46,194,491
9 HYDRO EXPENSE HYDEXP 5.312,671 881.467 4.431,204
10 OTHER POWER SUPPLY EXPENSE OPSEXP '.396.900 575,537 2,621.363
11 TOTAL PURCHASED POWER PP'NREXP 190,900,717 28,676,694 162,224,083
12 FUEL FUELEXP 128.537.438 18,942.562 109.594.676
13 TRANSMISSION EXPENSE TRANEXP 66,717 14,262 52,455
14 METERS ME'TEXP 1,492,054 18,7137 1.473.287
15 CUSTOMER INSTALLAT.aN EXPENSE CIEXP o o o
16 OTHER EXPENse (BO & OTHER DtST) OTHEXP 19,497,096 862.,411 18.634.685
17 TOTAL. DISTRIBUTION EXPENSE OISTEXP 20,989,150 881,179 20.107,971
18 OISTRIB EXP 80 & OTH OIST OISTESO 2.335,698 862,411 1.413.287
19 CUSTOMER ACCOUNTING EXPENSE CA£)(P 6,411,119 14,083 6.397.036
20 CUSTOMER SERVICE & INF<:lRMATlON EXP CSIEXP 4,875.369 267,121 4.606,246
21 SALES EXPENSE SALESEXP 5,689 o 5.689
22 TOTAl ADMINISTRATIVE & GENERAL EXP TOTAG 65,125,814 8,092,045 57.033.769
23 TOTAL OPERATION & MAINTENANCE EXP TOTOM 502.004.070 70.653.604 431.150.466
24 TOTAl QPER & MAlNT LESS PURCH PWR TOTOKPP 311.103.293 42,176,909 268.926,384
25 TOTAlD &M LESS PUR PWR, FUa. LABOfOMLPPFL 101,796,811 13,280,904 68,515.907
26 TOTAl. O&M STEAM lABOR LABORST 19,n4,022 3,112,916 16.601,106
27 TOTAl O&M HYDRO LABOR lABQRHY 2,851,044 448.448 2,402,596
28 TOTAl O&M DISTRIBUTION LABOR lABDROIS 10.491.802 4:l4.251 10.051.551
29 TOTAl.. D&M lABOR LESS MG - ENERGY LASLAGE 12,562,516 1,851,338 10.111.178
30 TOTAL O&M lA80R LESS MG· OTHER LABLAGO 37.606.509 4,331,161 33.275,348
31 TQTALDPER&MAINTLABORLESSA&G LABLAG 50,169.025 6,182.499 43.986,526
32 TOTAl OPERATION & MAlNT LABOR lABOR 80,769,044 9,953,443 70,615.601
33 TOTA.!.. 0 & M LABOR ENERGY lABORE 20,224,878 2.9aO,540 17~244,336
34 TOTAL 0 & M LABOR EXCL ENERGY LABORQ 60.544.166 6,972.903 53.571,263
36 TOTAl DEPRECIATION EXPENSE OEPEXP 51,025.438 6,810,982 44.214,456
37 TOTAl INCOME TAXES TINCTAX (13.543.126) 1'.045.9\9) (12,497.210)
38 TOTAl PROPERTY TAXES PROPTAX 17.552,996 2.626,611 14,924,185 ,,<Ill:
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MAP 18 - 158
RETAIlTY7.QB 6-09COSS GENERAL.xJs MINNESOTA POWER Page 2602

TEST YEAR 7.()8 ~ 8109 GENERAl. RATES
SUMMARY
TOTAl. GENERAL lARGE LIGHT

Al.l.QC RETAIl. RESIDENTIAl. SERVICE & POWER
(4) (5) (6) (7)
lNTERNAUY DEVElOPED CON'T-26
1 SALES BY RATE aASS RSALES 464,582,428 71.243.867 44,572.032 . 66.522,288

2 SALES BY RATE ClASS (FERC) RSAl.ESR o o o o
3 SALES BY RATE Q.ASS (RETAIL) RSALESJ 464,582,428 71,243.867 44,572,032 66.522.288
4 TOT AI. SALES OF ELECTRICITY TOTSALES 532.675.319 79.796,259 50.132,051 75,261,091
5 TOT /IL OTHER OPERATIN:G REVENUE TOTOTHRV 5,952,494 1.224.347 67~,325 771.037
6 TOTAl OPERATING REVENUE TOTREV 538.627.813 81.020,606 50,807,376 76,032.128
7 TOTAl oPERATING REVENUE - RETAL TOTREVR 538,627,813 81,020,606 50,807,376 76.032,128
8 STEAM EXPENSE ST'MEXP 46,1901,491 5.632.130 3,813,812 6,007,600
9 HYDRO EXPENSE HYDEXP 4,431.204 560,432 367,208 578.866
10 OTHER POWER SUPPLY EXPENSE OPSEXP 2,821,363 357,592 234,862 370.566
11 TOTAL PURCHASED POWER PPW'REXP 162,224.083 20,356,193 13.219,812 20.769.439
12 FUEL FUElEXP 109,594,876 13.708,518 8,870,369 13.916.748
13 TRANSMISSION £)(PENSE TRANEXP 52.455 6.646 4.367 6.889
14 METERS fJEl"EXP 1.473,287 1,105,875 276,15~ 31.021
15 CUSTOMER INSTAllATION EXPENSE C1EXP o o o o
16 OTHER EXPENSE (BO & OTHER OIST) OTHEXP 18,634.665 8,854,849 4.729,930 4,417.165
17 TOTAL OISTRIBUTION EXPENSE OISTEXP 20,107,971 9,900,723 5,006.086 4,448.166
18 OISTRIB EXP 80 & OTH O&ST OlSTESO 1,473,287 '. '05,875 276.155 31,021
19 CUSTOMER ACCOUNTING EXPENSE CAEXP 6.397,036 4,981,107 1,037.801 66.941
20 CUSTOMER SERViCE & INFORMATION EX? CSIEXP 4.608,24& 1.279,102 7,3.4,036 638,235
21 SALES EXPENSE SAJ..ESEXP 5,689 4.491 861 337
22 TOTAL ADMINISTRATIVE & GENERAl EXP TOTAG 57,033,769 15,123,006 7,441,451 8,130.980
23 TOTAl OPERATION & MAINTENANCE EX? TaTOM 431.150,466 74,671,355 42,283,511 57.260,144
24 TOT At QPER & MAINT LESS PURCH PWR TOTOMLPP 268,926,384 54,315,162 29.083.699 36,490.704
25 lOT Ai.. 0 & M lESS PUR PWR, FUEL.. LABOF OMlPPFL 88,515.907 21,367,773 10.880.957 12.570.784
26 TOTAl. O&M STEAM LABOR lABORST 16.601,106 2,092.109 1.366.130' 2.150,554
27 TOTAl. 0&1.4 HYCRO lABOR lABORHY 2.402,596 302.294 196,917 309.734
28 TOTAL O&M ~TRlBlITlON LABOR lABOROIS 10,057.551 5.035.465 2,491.076 2,183.058
29 TOTAl OW LABOR LEss MG· ENERGY LABlAGE 10.711,178 1.339,792 868.939 1,360.144
30 TOTAL O&M lABOR LESS MeG - OTHER l..ABl.AGO 33,275.:348 10,610.274 4,917.364 4,853,244
31 TOTAl OPER & MAlNT LABOR LESS MG LABlAG 43,988,526 11,950,067 5,784,303 6,213.388
32 TOTAL OPERATION & MAlNT lABOR LABOR 70.815,601 19,238,872 9.312.373 10.003.172
33 TOTAl 0 & M LABOR ENERGY LABORE 17244,338 2,156,983 1,395.719 2,189.748
34 TOTAl 0 & M LABOR EXCL ENERGY LABORO 53,571,263 17,081,869 7,916,654 7,813.424
36 TOTAL DEPRECIATION EXPENSE DEPEXP 44,214,4M 11,831,139 6.369.143 7.136.413
37 TOTAlINCOMETAXES TINCTAX (12.497,210) (11,538,618) (4,171,649) (1.179.926)
38 TOTAl,.PROPERTYTAXES PROPTAX 14.924,185 3,621,579 2,011,611 2,362.114 '0 en;:
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MAP 18 - 159
RETAILTYH18 6-()9COSS GENERAL.xl$

51112008 3:11 PM
MJNNESOTA POWER
elECTRIC COST OF SERVICE STUDY
.... ,..,
SUMMARY
lARGE MUNICiPAl
ALLOC POWER PUMPING "LIGHTING
(8) (9) (10)
INTERNALLY DEVELOPED CON'T·26
1 SALES BY RATE ClASS RSAlES 275.488.141 3.994.660 2.761.440

2 SAlES BY RATE ClASS (FERC) RSAlESR o o o
3 SALES BY RATE ClASS (RETAIl) RSAlESJ 275.488,141 3,994.660 2,761,440
4 TOTAl.. SALES OF ElECTRICITY TOTSAlE$ 320.112.560 4,468,540 2,904.818
5 TOTAL OTHER OPERATING REVENUE TOTOTHRV 3.220.318 41,388 20.080
6 TOTAL. OPERATING REVENUE TOTREY 323,332,871 4,509.928 2,924,898
7 TOTAl OPERATING REVENUE· RETAL TOTREVR 323.332.877 4,509.928 2,924,898
8 STEAM ExPENSE STMEXP 30.108,540 318,306 114,103
9 HYDRO EXPENSE HYOEXP 2.882,773 30.430 11,495
10 OTHER POWER SUPP\.Y EXPENSE OPSEXP 1.831.303 19.294 7,745
11 TOTAL PURCHASED POWER PPWREXP 106,416,664 1,130,978 330,996
12 FUel FUI;LEXP 72.131,35-4 768,654 199,233
13
14
TRANSMISSION EXPENSE
METERS
TRANEXP
METEXP
34,048
53,162
359
7,074 '"o
15 CUSTOMER INSTAU..ATION EXPENSE CIEXP o o o
16 OTHER EXPENSE (80 & OTHER OlST) OTHEXP 216.263 222.255 194,222
17 TOTAl DISTRIBUTION EXPENSE DISTEXP 269,425 229,328 194,222
16 OlSTRJ8 EXP BD & OTH DlST DISTESO 53,162 7,074 (01
19 CUSTOMER ACCOUNTING EXPENSE CAEXP 229,693 29,724 51,770
20 CUStOMER SERVICE & INFORMATION EXPCSIEXP 1.772.099 37.7&4 146.992
21 SALES EXPENSE SALESEXP o o o
22 TOTAL AOMINISTRATN'E & GENERAL EXP TQTAQ 25.533,252 447,997 357,0&4
23 TOTAl OPERATION & MAINTENANCE EXP TOTOM 252,333,474 3,136,262 1,465,720
24 TOTAl OPER & MAlNT LESS PURCH PWR TOTOMLPP 145,916,811 2,005,284 1,134,724
25 TOTAl 0 & M LESS PUR PWR, FUEl, LABOfOMLPPFl 42,5~,424 683,049 477,920
26 lOT AJ... O&M STEAM lABOR LASORST 10,837,769 114,729 39,214
27 TOTAl OAM HYDRO lABOR LABQRHY 1.571,630 16,665 5.355
28 TOTAl O&M DISTRIBUTION lABOR LASORDIS 139,500 113.325 95,127
29 TOTAL CaM LABOR LESS AAG - ENERGY lABLAoGE 7.049,707 75.124 19,472
30 TOTAl O&M LABOR LESS A&G - OTHER lABLAGO 12.360,993 268,728 264.745
31 TOTAL OPER & MAlNT lABOR LESS A&G lABLAG 19.410,700 343,852 284,217
32 TOTAL OPERATION & MAlNT LASOR LABOR 31,250,033 553,580 457,571
33 TOTAL 0 & M LABOR ENERGY LABORE 11,349.595 120.945 31,349
34 TOTAL 0 & M lABOR EXCL ENERGY LABORO 19.900,438 432,635 426,223
36 TOTAL DEPRECIATION EXPENSE DEPEXP 18.265.137 375.477 237.147
37 TOTAL INCOME TAXES TINCTAX 3,980,128 98.165 316,691
38 TOTAL PROPERTY TAXES PROPTAX 6,733.873 123,529 71.479
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MAP 18 - 160
RETAIlTY7-oB 6-09COSS GENE.RALJl1s

51112008 3:11 PM
MlN.NESOTAPQWER
ELECTRIC COST OF SERVICE STUDY
.... ,..,
TEST YEAR 7ICa - 6109 GENERAL RATES
SUMMARY
TOTAL FERC M"'N

ALLOC CQO.tPANY JURISDICTION JURISDICTION
(1) 121 131
ALLOCATION FACTOR RATfO TABLE
DaWIID-PROOUCTION
1 DEMAND PRODUCTION DPROD 1.000000 0.169430 0.830570

2 DEMAND PROOUCTION (FERC) DPROOR 1.000000 1.0‫סס‬oo0 0.000000
3 DEMAND PRODUCTION (RETAIL) OPROOJ 1.00‫סס‬OO 0.o00ooo 1.000000
4 DEMAND PRODUCTION" DIRECT TO GRE OPRODlP 1.000000 1.000000 0.000000
5
DEMAND-TRANSMISSION
6 DEMAND TRANSMISSION DTRAN 1.000000 0.2l3no 0.788230

7 DEMAND TRANSMISSION (FERC) DTRANR 1.000000 1.000000 0.000000
8 DEMAND TRANSMISSION (RETAIl) OTRA,NJ 1.000000 0.00‫סס‬oo 1.o00ooo
9 DEMAND TRANSMISSION (MUNICIPAL) OTRANM 1.000000 1.000000 0.000000
10
OEMAND-OIST BULK DELIVERY
11 DEMAND DISTR18l1TION BUL.K DELNERY OSU648 1.000000 0.291931 0.708069

12 DEMAND DISTRIBUTION BULK DElIVERY OSU934 1.000000 0.291931 0,706069
13 DEMAND OISTRlBUTlQN 8UL.K OaNERY OSU923 1.o00ooo 0.291931 0.708069
14 OEM" OI5T BUlK OELIV SPEClFtC; ASSIGN OSUBSAW 1.‫סס‬OO00 1.00‫סס‬OO 0.000000
15 OEM· OtST BULK DELIV (MVNI) OSUB$AOP 1.000000 1.o00ooo 0.000000
16 DEMAND OIST BULK DEL· FERC DSUB46R 1.000000 1.000000 0.000000
17
DEMAND·DISTRIBUTION
18 OIST· PRI OIST SUBSTATIONS OOlSPSUB 1.000000 0.000000 1.0‫סס‬oo0

19 DI5T· PRIMARY OVERHEAD LINES DOISTPOL 1.‫סס‬OO00 0.0‫סס‬oo0 1.o00ooo
20 OIST - PRIMARY UNDERGROUND LINES DOISTPUL 1.o00ooo 0.000000 1.0‫סס‬oo0
21 0151 - SEC 01$T SUBSTATIONS ODl$SSUB 1.00‫סס‬OO 0.000000 1.000000
22 OIST· SECONDARY OVERHEAD LINES ODlSTSOL 1.o00ooo 0.000000 1.‫סס‬OO00
23 DIST _SECONDARY uNOERGRNO LINES OO15TSUL 1.00‫סס‬oo 0.o00ooo ,.00‫סס‬oo
24 OIST· OVERHEAO LINE TRANSFRMR$ ool5TSOT , .00‫סס‬oo 0.‫סס‬OO00 1.00‫סס‬OO
25 DIST". UNOERGRNO LINE TRANSFRMRS DOlST5UT 1.00‫סס‬OO 0.000000 1.000000
26 DlST· OVERHEAD SERVICES DDISTSOS 1.00‫סס‬OO 0.000000 1.00‫סס‬OO
27 OIST· UNDERGROUND SERVICES OOLSTSUS 1.‫סס‬OO00 0.000000 1.o00ooo
26 OIST PRIMARY SPECIFIC ASSIGN FERC OQpSAQP 1.‫סס‬OO00 1.000000 0.000000
OEMANO.soctAl.
"1l(J)5:
~ g. "'C
29 DEMAND SOCIAL DSOCIAL 1.‫סס‬OO00 1.00‫סס‬OO 0.000000 ~ ~ ~
... go
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MAP 18 - 161
RETAllTY'1-oa 6-09COSS GENERALkIa MINNESOTA POWER Page 28·2

5/112008 3:11 PM elECTRIC COST OF SERVtCE STUDY
TEST YEAR 7108 ·lW9 GENERAL RATES
SUMMARY
TOTAl GENERAL LARGEUGHT

AU.OC RETAll RESIDENTW.. SERVICE & POWER
(4) (5) (6) (7)
AlLOCATION FACTOR RATIO TABLE.
DEMAND-PRODUCTiON
1 DEMAND PRODUCTION DPROO 0.830570 0.105270 0.069140 0.109090

2 DEMAND PRODUCTION (FERe) DPROOR 0.00000o 0.000000 0.00000o 0.000000
3 OEMAND PRODUCTION (RETAlL) OPRODJ 1.000000 0.126744 0.083244 0.131344
.. DEMANO PROOUCTON • DIRECT TO GRE DPROOlP 0.000000 0.00000o 0.000000 0.000000
5
OEMAN[).TRANSMlSSION
6 DEMAND TRANSMISSION DTRAN 0.786230 0.D99650 0.065450 0.103260

7 DEMAND TRANSMISSION (FERC) DTRANR 0.00000o 0.00000o 0.000000 0.000000
8 DELWIO TRANSMISSION (RETAJl.) OTRANJ 1.00000o 0.126744 0.0S3245 O.131a36
9 DEMAND TRANSMISSION (MUNICIPAl) DTRANM 0.000000 0.000000 0.00000o 0.000000
10
OEMAND-OIST BUlK DalVERY
11 DEMAND OISTRIBLfTIQN BULK DELIVERY DSU846 0.708069 0.187306 0.218083 0.259783

12 DEMAND DISTRIBUTION BUlK DELIVERY DSU634 0.708069 0.167306 0.218063 0.259783
13 DEJ,W.lD OISTRIBUTION BULK DELNERY OSUB23 0.708069 0.187306 0.218063 0.259783
14 OEM· DIST BULK OEUV SPECIFIC ASSIGN OSUBSATP 0.00000o 0.000000 0.00000o 0.000000
1S OEM·D15TBULKDEUV(MUNI) OSUSSAOP 0.00000o O~OOOOO 0.000000 O~OO
16 DEMAND DlST BULK DEL - FERC DSUB4llR 0.000000 0.000000 0.000000 0.000000
17
DEMANO·DISTRIBUTION
18 DIST· PRI 015T SUBSTATIONS DDISPSUB 1.000000 0.269036 0.313036 0.373136

19 DIST· PRIMARY OVERHEAD l"'ES DDlSTPOl 1.00000o 0269036 0.313036 0.373136
20 OlS1· PRIMARY UNDERGROUND LINES DOIS'TPUl 1.000000 0.269036 0.313036 0.373136
21 OIST· SEC OIST SUBSTATIONS DDLSSSUB 1.000000 0.269036 0.313036 0.373136
22 OI$T· SECONDARY OVERHEAD LINES DOlSTSOL 1.000000 0.621720 0.280200 0.085010
23 DIST· SeCONDARY UNDERGRND LINES OOlSTSUL 1.000000 D.42f).4(}7 0.189488 0.383185
24 OlST· OVERHEAD LINE TRANSFRMRS OOIST$OT 1.000000 0.548968 0.326354 0.101063
25 DIST· UNOERGRND LINE TRANSFRMRS DDISTSUT 1.000000 0.342577 0.203676 0.445362
26 DIST· OVERHEAD SERVICES DDISTSOS 1.000000 0.626545 0.282374 0.035670
27 OIST· UNDERGROUND SERVICES DOISTSUS 1.000000 0.420407 0.189488 0.383185
28 OIST PRIMARY SPECIFIC ASSlGN FERC OOPSAOP 0.000000 0.00000o 0.000000 0.000000
OaMND-SOCLAL
"1J(J);::
~ g.
29 DEMAND SOCLAl asOCIAL 0.000000 0.000000 0.000000 . 0.000000
...coro g-
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MAP 18 - 162
RETAJl.TYHlB 6-09COSS GENERAWds MINNESOTA POWER p... ,..,

5/112008 3:1' PM elECTRIC COST OF SERVICE SnJOY
TEST YEAR 7108· 6A)9 GENERAL. RATES
SUMMARy
lARGE MUNIOPAL
AllOC POWER PUMPiNG L1GKTING
(9) (9) (10)
AlLOCATION FACTOR RATIO TA8lE
DEMAND-PROOUCTION
, DEMAND PRODUCTION OPAOe 0.539110 0.005680 0.002280

2 DEMAND PRODUCTION (FERC) OPRODR 0.000000 0.00‫סס‬oo 0.o00ooo
3 DEMAND PROOUCT(()N (RETAJL) OPRODJ 0.649084 0.006839 0,002745
4 DEMANQ PROOVCTION • DIRECT TO GRE OPROOLP 0.000000 0.00‫סס‬oo 0.0‫סס‬oo0
5
DEMAND-TRANSMISSION
6 DEMAND TRANSMlSSION DTRAN 0.510330 0.005380 0.002160

7 DEMAND TRANSMISSION IFERC) DTRANR 0.‫סס‬OO00 0.o00ooo 0.000000
9 DEMAND TRANSMISSION (RETAIl.) OTRANJ 0.649085 0.006943 0.002747
9 DEMAND TRANSMISSION (MUNICIPAL) OTRANM 0.000000 0.o00ooo 0.000000
'0
DEMAND-Om BULK OELNERY
11 DEMAND DISTRIBUTION BULK DELIVERY OSUB.a 0.023011 0.014215 0.005691

12 DEMAND DLSTRlBlfflON SULK OEUVERY DSU834 0.023011 0.014215 0.005691
13 DEMAND OlSTRlBUTION BUU< DarvERY OSUB23 0.023011 0.014215 0.005691
14 OEM· DlST BULK DELeV SPECIFIC ASSIGN OSUBSATP 0.00‫סס‬OO 0.00‫סס‬OO 0.000000
15 OEM - DIST BULK CELIV (MUNI) D$U9SADP 0.00‫סס‬OO 0.00‫סס‬OO 0.0‫סס‬oo0
16 DEMAND DiST BUlK DEL· FERC OSUB46R 0.o00ooo 0.00‫סס‬oo 0.000000
17
DEMAND-OISTRlBUTION
16 DIST· PRJ DIST SUBSTATIONS OOlSPSUB 0.016200 0.020416 0.008174

19 OIST· PRIMARY OVERHEAD LINES DDISTPOl 0.016201 0.020418 0.008173
20 mST· PRIMARY UNDERGROUND LINES OOlSTPUl 0.016201 0,020418 0.008173
21 DIST· SEC OLST SUBSTATIONS OOlSSSU9 0.016200 0.020416 0.008174
22 OIST - SECONDARY OVERHEAD LINES ODISTSOl 0.00‫סס‬OO 0.005369 0.007702
23 OIST - SECONDARY UNDERGRND lINES OOlSTSUL 0.‫סס‬OO00 0.000920 0.000000
24 OIST - OVERHEAD LINE TRANSFRMRS OOISTSOT 0.000000 0.007049 0.010566
2S OtST - UNOERGRNO LtNE TRANSFRMRS OOISTSUT 0.000000 0.008384 0.000000
26 OIST· OVERHEAD SERVICES OOI5TSOS 0.000000 0.005411 0.000000
27 OIST ·lR\IOERGROUND SERVICES DOISTSUS 0.000000 0.006920 0.000000
28 OIST PRtM.\RY SPECIFIC ASSIGN FERC ODPSADP 0.000000 0.o00ooo 0.000000
OEtMNo.soclAL
'"''
~ g. ~
"'0
29 DEMAND SOCIAL OSOClAL 0.000000 0.000000 0.000000 cll.~
~£2:
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MAP 18 - 163
RETAILm..o8 6-09COSS GENERAL.~$

5/112008 3:11 PM
MfllNESOTA POWER
ELECTRIC COST OF SERVICE STUDY
.... ,..,
lOST YEAR 7/08·6109 GENERAl. RATES
SUMMARY
TOTAl FERC MINN

ALlOC COMPANY JURISDICTION JURISDICTION
(11 (21 (3)
ENERGY PRODUCTION
1 ENERGYPROOUCT~N EPROD 1.000000 0.147370 0.852630

2 ENERGY PRODUCTION (RETAU..) EPROOR 1.000000 0.00000o 1.000000
3 ENERGY TRANSMISSION ETRAN 1.000000 1.000000 0.000000
4 ENERGY SOClAL ESQCIA.L. 1.000000 1.000000 0.000000
5
6
7
8 RETAil CONSERVATION IMPROVEMENT PROGRAM
9 ...........................................................................
10 CONSERV IMPROVE PROG-RETAD.. ENERG"CIPEXPE 1.000000 0.000000 1.000000
"en;:
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MAP 18 - 164
RETAlLTYl.Q8 6.Q9COSS GENERAL.xls MINNESOTA POWER Pav-2lJ.2

TEST YEAR 7108 ~ 6J09 GENERAL RATES
SUMMARY
TOTAL GENERAl LARGE LIGHT

AU.OC RETAIL RESIDENTIAl. SERVICE & POWER
(4) (5) (6) (7)
ENERGY PRODUCTION
1 ENERGY PRODUCTiON EPROD 0.852630 0.106650 0.069010 0.108210

2 ENERGY PRODUCTION (RETAIL) EPROOR 1.000000 0.125084 0.080938 0.1213984
3 ENERGY TRANSMISSION ETRAN 0.o00ooo 0.000000 0.0‫סס‬oo0 0.000000
4 ENERGY SOCIAL ESOCIAl.. 0.000000 0.000000 0.000000 0.000000
5
6
7
6 RETAIL CONSERVATION IMPROVEMENT PROGRAM
9 .
10 CONSERV IMPROVE PROG·RETAlL ENERG'CIPEXPE 1.00‫סס‬oo 0.125084 0.080938 0.126984
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MAP 18 - 165
RETAn. TY7-oe 6-C9COSS GENERAL.xl' MINNESOTA POWER p... ...,

5/1/2008 3:11 PM ELECTRIC COST OF SERVICE STUDY
SUMMARY
lARGE MUNICIPAl
AlLOC POWER PUMPING lIGHTING
(e) (9) (10)
ENERGY PROOUCTtON
1 ENERGYPROOUCTtON EPROD 0.561170 0.005980 0.001550

2 ENERGY PRODUCTION (RETAIL) EPRODR 0.656164 0.007014 0.001818
3 ENERGY TRANSMISSION EmAN 0.00000o 0.000000 0.000000
4 ENERGy SOCIAL. ESOCIAl 0.000000 0.000000 0.000000
5
6
7
8 RETAIl. CONSERVAnON rMPROVEMENT PROGRAM
9 ...•.............................................•....•...•.......................
10 CONSERV IMPROVE PRoo·RETAIL ENERG'CIPEXPE 0.6561" 0.007014 0.001818
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MAP 18 - 166
RETAILTY7-oa 6--Q9COSS GENERALxts MINNESOTA POWER Peg. 30-1

5/112008 3:11 PM ELECTRlC COST OF SERWCE STUDY
TEST YEAR 11Oll·6o<)9 GENERAL RATES
SUMMARY
TOTAL FERC MINN

AllOC COMPANY JURISDICTION JURISDlCnON
(1) (2) (3)
CUSTOMER ·OISTRIBLmON
'\ PP..ItAARY OVERHEAD LINES CO\STPOL 1.00‫סס‬oo 0.000000 1.000000

2 ~MARYUNOERGROUNDl~ES COISTPUL 1.0‫סס‬oo0 0.000000 ,.o00ooo
3 SECONDARY OVERHEAD LINES COlSTSOL 1.‫סס‬OO00 0.‫סס‬OO00 1.00‫סס‬oo
• SECONDARY UNDERGROUND LINES COISTSUl 1.000000 0.o00ooo 1.o00ooo
5 OVERHEAD LINE TRANSFORMERS COISTSOT 1.0‫סס‬oo0 0.00Q!l00 1.000000
6 UNDERGROUND LINE TRANSFORMERS CDISTSUT 1.000000 0.00‫סס‬oo 1.000000
7 OVERHEAD SERVICES COISTSOS 1.000000 0.‫סס‬OO00 1.000000
8 UNDERGROUND SERVICES COISTSUS 1.00‫סס‬oo 0.000000 1.000000
9 PlANT RELATED CUST RoISTALlATION CDISTSPI 1.0‫סס‬oo0 1.000000 0.000000
10 EXPENSE RELATED CUST INSTAlLATION COlSTSEI 1.o00ooo 1.000000 0.000000
11 LEASED PROPERTY CDI$TSlP 1.00‫סס‬OO 0.000000 1.000000
12 CUSTOMER STREET lIGHTfolG ClIGHT 1.o00ooo 1.000000 0.000000
13
14 CUSTOMER METERS CMETERS 1.0‫סס‬oo0 0.012578 0.987422
15
16 CUSTOMER ACCOUNTS CACCTS 1.‫סס‬OO00 0.002197 0.997M3
17 CUSTOMER SAlES CSAlES 1.00‫סס‬OO 0.‫סס‬OO00 1,(100000
18 CUSTOMER SERVICE & INFORMATION CUSTSERV 1.000000 0.054790 0.945210
19
20
21
22 CUSTOMER SOCIAl. CSOCIAL 1.00‫סס‬OO 1.000000 0.000000
"''''3:
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MAP 18 - 167
RETAlLTY7.()8 6-09COSS GENERAL.xls MINNESOTA POWER Page 30·2

5/112008 3:11 PM ELECTRIC COST OF SERVICE STUOY
TEST YEAR 71OJl- Ml9 GENERAl. RATES
SUMMARY
TOTAL GENERAl. lARGE LIGHT

AU.OC R£TAIl RESIDENTIAl SERVICE & POWER
('1 (5) (6) (7)
CUSTOMER ·DlSTR1BUTION
PRIMARY OVERHEAD LINES COISTPOL 1.o00ooo 0.847400 0.144663 0.004640

2 PR~YUNDERGROUNDl~S CDSSTPUl 1.o00ooo 0,&47400 0,144663 0.004640
3 SECONDARY OVERHEAD LINES COISTSOL 1,000000 0,850142 0.144894 0.001643
4 SECONDARY UNDERGROUND LINES COlSTSUL 1,0‫סס‬oo0 0.843086 0.143706 0.Q10864
5 OVERHEAD LINE TRANSFORMERS COJSTSOT 1.o00ooo 0.850142 0,144894 0,001643
6 UNDERGROUNDL~ETRANSFORMERS COISTSUT 1.o00ooo 0,&43086 0.143706 0,010864
7 OVERHEADSER~CES COISTSOS 1,000000 0.851909 0.145196 0.001647
8 UNDERGROUND SERVICES COISTSUS 1.o00ooo C.843086 0.143706 0.010864
9 PI..ANT RElATED CUST INSTAUATJON CDISTSPI 0.000000 0,00‫סס‬OO 0.0‫סס‬oo0 0.o00ooo
10 EXPENSE RElATED CUST INSTAlLATION COISTSEI 0.00‫סס‬oo 0.o00ooo 0.‫סס‬OO00 0.00‫סס‬oo
l' LEASEOPROPERTY CDlSTSLP 1.o00ooo 0.000000 0.00‫סס‬OO 0.o00ooo
12 CUSTOMER STREET UGHTING CLIGHT 0.o00ooo 0.0‫סס‬oo0 0.000000 0.o00ooo
13
1. CUSTOMER METERS CMETERS 0.987422 0.741176 0.185084 0.020791
15
16 CUSTOMER ACCOUNTS CACCTS 0.997803 0.776948 0.161875 00010441
17 CUSTOMER SALES CSALES 1.000000 0.789400 0.151380 0.059220
18 CUSTOMER SERVICE & INFORMATION CUSTSERV 0.945210 0.262360 0.150560 0.130910
19
20
21
22 CUSTOMER SOCIAL CSOClAL 0.o00ooo 0.o00ooo 0.o00ooo 0.o00ooo
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MAP 18 - 168
RETAILTY7-Oll6-09COSS GENERAl..Jds
51112008 3:11 PM
MINNESOTA POWER
E!.£CTRiC COST OF SERVICE STUOY
P.,. "'"
SUMMARY
lAAGE MUNICtPAL
AllOC POWER PUMPING LIGHTING
(8) (9) (10)
CUSTOMER -DISTR18UTtON
1 PRIMARY OVERHEAD LINES CDlSTPOl 0.000008 0.001827 0.001456

2 PRIMARY Ul"'4DERGROUNO LINES CDlSTPUL 0.000008 0.001627 0.001456
3 SECONDARY OVERHEAD LINES CDlSTSOl 0.000000 0.001246 0.002074
4 SECONDARY UNDERGROUND UNES CDlSTSUl 0.‫סס‬OO00 0.002345 0.00‫סס‬oo
5 OVERHEAD LINE TRANSFORMERS COISTSOT 0.0‫סס‬oo0 0.001246 0.002074
6 UNDERGROUND UNE TRANSFORMERS CDlSTSlJT 0.00‫סס‬OO 0.002345 0.000000
7 OVERHEAD SERVICES CrnSTSOS 0.00‫סס‬OO 0.001249 0.000000
8 UNOERGROUNOSE~ES CDlSTSUS 0.000000 0.002345 0.o00ooo
9 PLANT RELATED CUST INSTALLATION CDISTSPI 0.0‫סס‬oo0 0.o00ooo 0.o00ooo
10 EXPENSE RElATED CUST INSTAlLATION CDISTSEI 0.0‫סס‬oo0 0.000000 0.00‫סס‬oo
11 LEASED PROPERTY COISTSLP 0.00‫סס‬OO 0.00‫סס‬oo 1.000000
12 CUSTOMER STREET LIGHTING CUGHT 0.000000 0.000000 0.000000
13
14 CUSTOMER METERS CMETERS 0.035630 0.004741 0.000000
15
16 CUSTOMER ACCOUNTS CACCTS 0.035827 0.004636 0.006075
17 CUSTOMER SALES CSAl.ES 0.000000 0.00‫סס‬oo 0.00‫סס‬OO
18 CUSTOMER SERVice & IN:FORMATION CUSTSERV 0.363480 0.007750 0.030150
19 "
2ll
21
22 CUSTOf.AER SOCIAl CSQCIAL 0.0‫סס‬OO0 0.0‫סס‬oo0 0.000000
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MAP 18 - 169
RETAIlTY7~ 6-09COSS GENERAl.xis MINNESOTA POWER P.31.1

51112008 3:11 PM ELECffiIC COST OF SERVICE STUDY
TEST YEAR 7108 - 6109 GENERAl. RATES
SUMMARY
TOTAL FERC "INN

AllOC COMPANY JURISDICTION JURISDICTION
(1) (2) (3)
NTERNAL1.Y DEVElOPED-31
1 INTANGIBLE PlANT lNTPlT 1.‫סס‬OO00 0.123233 0.876767

2 STEAM Pl.AHT . STMPLT 1.o00ooo 0.170627 0.829373
3 HYDRO PlANT HYOPLT 1.o00ooo 0.166010 0.831990
.~ WINOPlANT WINOPLT 1.00‫סס‬OO 0.169430 0.830570
4· TRANSMISSION PlANT TRNlPlT 1.000000 0.211418 0.788582
5 OISTRlBUTIQN P\.ANT OLSTPLT 1.‫סס‬OO00 0.053518 0.946482
6 GENERAl. PLANT· ENERGY GENPlTE 1.‫סס‬OO00 0.147370 0.652630
7 GENERAL. PLANT • OTHER GENPLTO 1.o00ooo 0.115171 0.884829
8 GENERAl PlANT GENPlT 1.o00ooo 0.123233 0.876767
9 TRANSMtSSlON PlANT TRANPLTO 1.o00ooo 0211418 0.788582
10 OISTRIBUTION PlANT EXCL 80 OISTPlTO 1.o00ooo 0.0121'0 0.987890
11
12
13
PROD, TRANS,& D1ST PlANT
PROD, TRANS. DIST & GEN PlANT
DISTRIBPLTEXCLMETERS&BD
PTDPlT
PTOOPlT
DISTPlMS
1.‫סס‬OO00
1.o00ooo
1.o00ooo
0.144654
0.142922
0.012046
. 0,855346
0.857078
0,987954
14 UTILITY PlANT LESS CWIP & PlANT HelD PlANT 1,000000 0.14.3256 0.856744
15 TOTAl. CWLP OlSTRLBUTIQN CWIPP 1.000000 0.028639 0.971161
16 TOTAl. CWP GENERAL PlANT CWIPLP 1.000000 0.123233 0.876767
H TOTALCWIP TOTCWIP 1.000000 0.136S40 0.863460
16 TOTAL. UTILITY PlANT TOTPLT 1,000000 0.143012 0.856988
19 TOTAL lAND TOnAND 1.‫סס‬OO00 0.166910 0.833090
20 OEFRECIABLE STEAM PROOUCTlON OS1MPlT 1.‫סס‬OO00 0.170627 0.629373
21 DEPRECIABLE HYDRO PROD • DEMAND OHYDPlTO 1.o00ooo 0.169430 0.830570
22 OEPREClABlE HYDRO PROD· ENERGY OHYOPlTE 1.o00ooo 0.147370 0.852630
23 DEPREClA8LE HYDRO PRODUCTION OHYDPLT 1.o00ooo 0.168010 0.831990
23 DEPRECIABLE WlNO PRODUCTION OWINDPlT 1.o00ooo 0,169430 0.830570
24 TOTAL DEPRECIABLE TRANSMISSION OTRANPlT 1.‫סס‬OO00 0.211418 0.788582
25 OEPRECtABLE DISTRlB • BULK Del OOISPLTS 1,00‫סס‬OO 0.291931 0,708069
26 DEPRECIABLE DISTRIB - OTHER OISTRIB DOISPl.TO 1.00‫סס‬OO 0.012110 O.gs7890
27 TOTAL DEPRECIABLE OISTRtBUTlQN DOISTPLT 1.‫סס‬OO00 0,053518 O.9464B2
2B DEPRECIABLE TRANS"ISSION & OISTR OTOPlT 1.000000 0.108832 0.891168
29 OEPRECtABLE GENERAL· ENERGY DGENPLTE 1.‫סס‬OO00 0,147370 0.85:2630
30 DEPRECIABLE GENERAl. • OTHER DGENPlTO 1.‫סס‬OO00 0.115171 0.884829
31 TOTAL. DEPRECIABLE GENERAl OGENPlT 1,‫סס‬OO00 0.123233 0,876767
32 OEPRECLtalE PlANT ~ELD OHElOPLT 0.‫סס‬OO00 0.000000 0.000000
33 TOTAL DEPRECIABLE PlANT TOTOPLT 1.000000 0.143460 0.8565«>
34 TOTAL ACCUr..t PROV FOR OEPRECIATION TOTOR 1.‫סס‬OO00 0.148131 0.851869
35 TOTAL ACCUM PROV FOR AMORT RES TO'rRSV 1.o00ooo 0,123233 0.876767
36 TOTAI.. NET PLNlT INCl CWIP TOTNEYP' 1.o00ooo 0.139791 0..860209 "ens::
~ g. "'C
37 TOTAL NET PlANT EXCL CWIP TOTNETPE '.o00ooo 0.140015 0.859985 ~ ~ m
~~~
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MAP 18 - 170
RETAILTY7 -'l8 tXl9COSS GENERAl.lels MINNESOTA POWER P.31-2

TEST YEAR 7/OfJ· 6109 GENERAL. RATES
SUMMARY
TOTAl.. GENERAl. LARGEUGHT

AlLOC RETAIL RESlDENTL,I\l SERVICE & POWER
(4) (5) (6) (7)
tNTERNALLY OE\lELOPEO-31
1 lNTANG18lE PlANT INTPLT 0.87$767 0.238196- 0.1'5296 0.123849

2 STEAM PlANT STMPLT 0.829373 0.105118 0.069040 0.108933
3 HYDRO PlANT HYDPlT 0.831990 0.105359 0.069132 0.109037
3 WIND PlANT WlNOPLT 0.830570 0.105270 0.069140 0.109090
4 TRANSMISSION PlANT TRANPLT 0.788582 0.09994Il 0.065646 0.103569
5 OISTRIBUTlON PlANT DlSTPLT 0.946482 0.470142 0.235446 0..207097
6 GENERAL PlANT· ENERGY GENPLTE 0.652830 0.106650 0.060010 0.108270
7 GENERAl PlANT· OTHER GENPLTO 0.884829 0.2132139 0.130758 0.129053
8 GENERAl. PLANT GENPlT 0.876767 0.238196 " 0.115296 0.123849
9 TRANSM\SSIQN PlANT TA,ANPlTO 0.788582 0.099948 0.065646 0.103569
10 DISTRIBUTION PLANT EXCl BD OtSTPLTO 0.987890 0.519266 0.238465 0.197946
11 PROD. TRANS.& DIST PlANT PTOPLT 0.855346 0.204145 0.114027 0.134966
12 PROO, TRANS, DrsT & GEN PLANT PTOGPLT 0.857078 0.206899 0.114130 0.134067
13 OlSTRI6 PLT exa.. METERS & 50 DISTPLMS 0.987954 0,486839 0.245785 0.222237
14 UTILITY PlANT lESS CWlP & PlANT HElD PL..ANT 0.856744 0..204641 0.112850 0.133117
15 TOTAl CWLP DISTRIBUTION CWIPP 0.971161 0.481193 0.244658 0.213148
16 TOTAL. CWIPGENERAl PlANT CWIPLP 0.876761 0.238196 0.115296 0.123&.49
17 TOTALCWIP TOTCwIP 0.883460 0.208133 0.113653 0.132370
1a TOTAL. UTILITY PlANT TOTPLT 0.856988 0.204768 0.t12880 0.133090
19 TOTAlLANO TOllAND 0.833090 0.153967 0.069385 0.118479
20 DEPRECIABLE STEAM PRODUCTION OSTMPLT 0.829373 0.105118 0.069040 0.108933
21 DEPREClABl.E HYDRO PROD - DEMAND OHYOPLTO 0.830570 0.105270 0.069140 0.109090
22 OEPRECtABLE HYDRO PROO • ENERGY DHYOPLTE 0.852630 0.106650 0.069010 0.108270
23 DEPRECIABlE HYDRO PRODUCTION DH\'OPLT 0.831990 0.105359 0.069132 0.109031
23 DEPRECIABLE WIND PRODUCTION OWlNDPL.T 0.830570 0.105270 0.069140 0.109<l90
24 .TOTAl. OEPREC\ABlE TRANSM\SSlON OTRANPLT 0.788582 0.099948 0.065646 0.103569
25 OEPReClABLE OlSTRIB • BULK DEL DOISPLTS 0.706009 0.187306 0.219063 0.259783
26 DEPRE~EDISTRIB· OTHER OlSTRlB OOtSPlTO 0.987890 0.519266 0.238465 0.197946
27 TOTAl DEPRECIABLE DiSTRlBUTlON ODtSTPLT 0.940482 0.470142 0.235446 0.2C7097
28 DEPRECIABLE TRANSMtSStoN & olSTR DTDPLT 0.891168 0.340460 0.115963 0.170830
29 DEPRECLABlE GENERAL· ENERGY OGENPlTE 0.852530 0.106650 0.069010 0.108270
30 DEPRECIABlE GENERAl· OTHER QGENPlTO O.M4829 0.282139 0.130758 . 0.129053
31 TOTAL. DEPRECIABLE GENERAL OGENPLT 0.876767 0.238196 0.115296 0.123849
32 OEPRECIASLE PlANT HElD OHaOPLT 0.000000 0.000000 0.000000 0.000000
33 TOTAL DEPRECIABLE PlANT TOTDPLT 0.856540 0.204418 0.113045 0.133485
34 TOTAL. ACCUM PRav FOR OEPRECtATION TOTOR 0.851869 0.194171 0.108902 0.131264
35 TOTAL. ACCUM PROV FOR AMORT RES TOTRSV 0.876767 0.238196 0.115296 0.123649
"rn;:
36 TOTAl. NET PlANT 'NCL CWIP TOTNETPt 0.6601.09 0.211661 0.115770 0.134726 ~ g. "'tI
31 TOTAL. NET PlANT EXCL CWlP TOTNETPE 0.859985 0.211904 0.115916 0.134888 CC~
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MAP 18 - 171
ReTAILTY1.(18 6-00COSS GENERALxb MINNESOTA POWER Page 31-3

S/112Q08 3:11 PM ELECTRIC COST OF SERVICE STUDY
TEST YEAR 7108 -6J09 GENERAl... RATES
SUMMARY
LARGE MUNICIPAL
AllOC POWER PUMPING LIGHTING
(8) (9) (10)
INTERNALLY DEVEloPED-31
, l'NTANGlBlE PlANT INTPLT 0.386906 0.006854 O.OOS665

2 STEAM PLANT ST....PlT 0.838333 0.005672 0.002277
J HYDRO PLANT HYOPLT 0.840830 0.005699 " 0.002233
3 WINOPU\NT WINOPLT 0.539110 0.008680 0.002280
4 TRAl\lSMl$S101II PlANT TRANPLT 0.511857 0.005396 0.002166
5 DtSTRJBUTION PLANT OISTPLT 0.014216 0.010858 0.008722
6 GENERAl.. PlANT • ENERGY GENPLTE 0.561110 0.008980 0.001550
7 GENERAL PlANT • OTHER GENPLTQ 0.328693 0.007146 O.OO704D
8 GENERAL. PlANT GENPLT 0.386906 0.006854 0.005665
9 TRANSMISSION PLANT TfW<PLTO 0.511857 0.005396 0.002166
10 OlSTRlBUTION PlANT EXCL 80 DISTI'LTO 0.012669 0.010275 0.009246
11 PROD, TRANS.& 0151 PlANT PTOPLT 0.391138 0.007049 0.004020
12 PROD, TRANS. 0151 & GEN PlANT PTDGPlT 0.390798 0.007033 0.004153
13 oISTR.t8 PLT EXCl METERS & BO OISTPLMS 0.009843 0.011033 0.010517
14 UTUTY PlANT lESS CWIP & PLANT HElD PlANT 0.395012 0.006990 0,004132
15 TOTAl CWlP OISTR18UTION CWIPP 0.014821 0.012224 0.005116
16
17 TOTN..,CWIP
,
TOTN.., CWrP GENERAl PlANT CWIPlP
TOTCWP
0.386006
0.398846
0.008654
0,007205
0.005665
0.003552
18 TOTAL. UTIUTY Pl.AHT TOTPLT 0,395141 0.006998 0.004'1'
19 TOTAll..AND TOnANO 0,461796 0.006226 0.003238
20 OEPRECLABlE STEAM PRODUCTION DSTMPLT 0,536333 0.OOS672 0.002277
21 DEPRECIABLE HYDRO PROD· DEMAND DHYOPLTO 0.539110 0,OO~660 0.002280
22 DEPRECLABlE HYDRO PROD • ENERGY DHYDPLTE 0.561170 0.005980 0,001550
23 DEPRECIABLE HYDRO PRODUCTION DHYOPLT 0.840830 0.005699 0.002233
23 OEPRECIABLE WINO PRODUCTION DWINOPlT 0.539110 0.005680 0.002280
24 TOTAL DEPRECIABLE TRANSMISSION OTRANPlT 0.511857 0.005396 0.002166
25 DEPRECIABLE OlSTRlB· BULK DEL DOISPLTS 0.023011 0,014215 (1.005691
26 DEPRECIABLE DIS1RIB. OTHER DISTRIJ3 OOISPLTO 0,0'2689 0,010275 0:0092.48
27 TOTAL DEPRECIABLE DISTRIBUTION OOISTPLT 0,014216 0.010688 O.ooan2
26 DEPRECIABLE lRANSMISSION & OlSTR OfOPLT 0.188544 0.008944 0.008425
29 DEPRECIABLE GENERAL· ENERGY OGENPLTE 0.561170 0.005980 0.001550
30 DEPRECIABLE GENERAL - OTHER OGENPLTO 0.328693 0.007146 0.007040
31 TOTAL DEPRECIABLE GENERAl OGENPLT 0.386906 0.006854 0.005665
32 DEPRECIABLE PlANT HELD DHElOPLT 0.000000 0.000000 0.000000
33 TOTAL DEPRECIABLE PLANT TOTDPlT 0.394483 0.007001 0.004107
34 TOTAL ACCUM PROV FOR DEPRECIATION TOTOR 0.406696 0.006891 0.0038.5
35 TOTAl.. ACCUM PROV FOR AMORT RES TOTRSV 0.386906 0.006854 01lO5665
" en;::
36 TOTAL. NET PlANT INCl CWtP rOTNETPI 0.386782 0.007082 0.004169 ~ g. "tJ
37 TOTAL NET PlANT EXCl CWIP TOTNETPE 0.385971 0.007074 0.004233 <Il~~
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MAP 18 - 172
RETAILTY7-Q8 6-09COSS GENERAL..xls MINNESOTA POWER Page 32·'

SUMMARY
TOTAL FERC MINN
ALLOC COMPANY JURtSOICTION JURlSOICTION
(1) (2) (3)
...,TERNALLY DEV'ELOPED·32
1 TOTAl.. PURCHASED POwER TOT?P 1.000000 0.150218 O.84S782

2 TOTAl. MATERIALS AND SUPPLIES TOTMS 1.00‫סס‬OO 0.166473 0.833527
3 TOTAl.. CUSTOMERAOVANCES CUSTAOV 1.00‫סס‬OO 0.000000 1.0‫סס‬oo0
4 TOTAl. CUSTOMER OEPOSITS CUSTOEP 1.00‫סס‬OO 0.000000 1.000000
5 TOTAL ACCUMUl.ATED DEFERRED TAXES TOTDTAX 1.o00ooo 0.141551 0.858443
6 TOTAL AVERAGE RATE BASE TOme 1.00‫סס‬OO 0.138382 0.861618
7 TOTAL AVERAGE RATE BASE-RETAIl TOTRBR 1.00‫סס‬OO 0.000000 1.000000
B
9
10
11
12 CONSERVATION IMPROVE PROJECT RETAICIPEX? 1.00‫סס‬OO 0.000000 1.000000
-o(/);:
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0 __.
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1
MAP 18 - 173
RETAILT'Y7-<J8 6-09COSS GENERAl.xJs MINNESOTA POWER Pag.32-2

5/1/2008 3:11 PM aECTRIC COST OF SERVICE STUDY
TEST YEAR 7108·6109 GENERAL. RATES
SUMMARY
TOTAL GENERAL LARGE LIGHT

AlLOC RETAIL RESIDENTIAl SERVICE & POWER
(4) (5) (6) (7)
INTERNAll.Y DEVELOP~32
1 TOTAl. PURCHASED POWER TOTPP 0,849782 0.106632 0.069250 0.108791

2 TOTAl. MATERIAlS AND SUPPUES TOms 0.833527 0.134780 0.083030 0.116930
3 TOTAl CUSTOMER ADVANCES CUSTADV 1.00000o 0.531805 0.246404 0.194901
4 TOTAl CUSTOMER DEPOSITS CUSTDEP 1.000000 0.531805 0.248404 0.194901
5 TOTAL ACCUMUlATED DEFERRED TAXES TOTlJTAX 0.858443 0.213647 0.117917 0.136877
6 TOTAl AVERAGE RATE BASE TOTRa 0.861618 0,211495 0.115411 0.134336
7 TOTAL AVERAGE RATE BASE· RETAIL TOTRBR 1.00000o 0.245482 0.133947 0.155912
8
9
10
11
12 CONSERVATION IMPROVE PROJECT RETAlCIPEXP 1.000000 0.125084 0,080938 0.126964
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MAP 18 - 174
RETAILTY7 -os &-09COSS GENERAL.xJs flAlNNESOTA POWER Page S2-3

511J2008 3:" PM ElECTRIC COST OF SERVlCE STUDY
SUMMARY
lARGE MUNlClPAL
ALLOC POWER PUMPING UGHTING
(8) (9) (10)
INTERNALLY OEVELOPEQ.32
, TOTAL PURCHASED POWER TOTPP 0.557445 0.005924 0.001734

2 TOTAL MATERlAlS AND SUPPLIES TOTMS 0.490186 0.006103 0.002498
3 TOTAL CUSTOMER ADVANCES CUSTAOV 0.007191 0,011282 0.005817
4 TOTAL CUSTOMER DEPOSITS CUSTDEP 0.con9, 0.011282 0.005817
5 TOTAL ACCUMULATEOOEFERREOTAXES TOTOTA,X 0.378620 0.001162 0.004220
6 TOTAL AVERAGE RATE BASE TOTRB 0.389130 0.007079 0.004166
7 TOTALAVERAGERATEBASE-RETAlL TOTRBR 0.451627 0.008216 0.004835
8
9
10
11
12 CONSERVATION f,(PROve PROJECT RE'TAlClPEXP 0.658164 0.007014 0.001818
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RETAlLTY7.(l8 6-09COSS GENERAl."" MINNESOTA POWER _33-'

5/1/2008 3:11 PM ELECtRIC COST OF SERVICE STUDY
TEST YEAR l1U8 - &1)9 GENERAL RATES
SUMMARY
TOTAl. FERC MINN I"

AliQC COMPANY JURISDICTION JURLSOlCTtQN
(1) (2) (3)
INTERNALlY DEVELOPED CONi ~33
1 SALES BY RATE ClASS RSALES 1.00‫סס‬oo 0.144714 0.855226

2 SALES BY RATE ClASS (FERC) RSALESR 1.000000 1.000000 0.0‫סס‬oo0
3 SAlES BY RATE ClASS (RETAJl) RSALESJ 1.000000 0.000000 1.00000D
4 TOTAL SALES OF ElECTRICITY TOTSAlES 1.o00ooo 0.143579 0.856421
5 TOTAl OTHER OPERATING REVENUE TOTOTHRV 1.o00ooo 0.156216 0.843184
6 TOTAL OPERATING REVENUE TOrREY 1.000000 0.143721 0.856279
7 TOTAl OPERATING REVENUE· RETAIl. TOTREVR 1.000000 0.000000 1.00000D
8 STEAM EXPENSE STMEXP 1.00‫סס‬OO 0.163006 0.836994
9 HYDRO EXPENSE HYOEXP 1.000000 0.165918 0.834082
if). OTHER POWER $UPPlY EXPENSE QPSEXP 1.000000 0.169430 0.830570
11 TOTAl PURCHASED POWER PPWREXP 1.000000 0.150218 0.849782 .
12 FUEL FUELEXP 1.‫סס‬OO00 0.147370 0.852630
13 TRANSMlSSION EXPENSE TRANEXP 1.000000 0.213710 0.786230
14 METERS METEXP 1.000000 0.012578 0.987422
15 CUSTOMER INSTAUATION EXPENSE CIEXP 0.‫סס‬OO00 0.000000 O.OOOOOD
16 OTHER EXPENSE (60 & OTHER 01S1) OTHEXP 1.‫סס‬OO00 0.044233 0.955767
17 TOTAL DISTRIBUTION EXPENSE DISTEXP 1.000000 0.041983 0.958017
18 OISTRIB EXP BO & OTH 0151 DISTESO 1.000000 0.389231 0.630769
19 CUSTOMER ACCOUNTING EXPENSE CAEXP 1.‫סס‬OO00 0.002197 0.997803
20 CUSTOMER SERVICE & INFORMATKJN Ex? CSIEXP 1.000000 0.054790 0.945210
21 SALES EXPENSE SAlESEXP 1.000000 0.000000 1.000000
22 TOTAL AOMlNlSTRATrve & GENERAl EXP TOTAG 1.o00ooo 0,124252 0.875148
23 TOTAl OPERATION & MAINTENANCE EXP TOTOM 1.o00ooo 0.141141 0.85885'
24 TOTAL QPER & MAINT lESS PURCH PWR TOTOMlPP 1.‫סס‬OO00 0,135572 0.864428
25 a
TOT AI. & M lESS PUR PWR, FUel. LABOf OMLPPFl 1,000000 0,130465 0.868535
26 TOTAL O&M STEAM LABOR tABORST 1.o00ooo O.1lXJ.459 0.839541
27 TOTAl.. O&M HYDRO LABOR lABORHY 1.000000 0.151293 0.842107
28 TOTAL. 0&7'.4 DISTRIBUTION lABOR LABORrnS 1.000000 0.041390 0.958610
29 TOTAL O&M LABOR LESS A&G - ENERGY LABlAGE 1.000000 0.147370 0.852630
30 TOTAL O&M lABOR LESS MG • OTHER LABlAGO 1.o00ooo 0.115171 0.884829
31 TOTALOPER&MAlNTLABORLESSMG L.A8lAG 1.000000 0.123233 0.876767
32 TOTAl OPERATION & MAINT lABOR LABOR 1.000000 0.123233 0.876767
33 TOTAl 0 & M LABOR ENERGY LABORE 1.00‫סס‬OO 0.147370 0.852630
34 TOTAL 0 & M LABOR EXCL ENERGY LABORQ 1.00‫סס‬OO 0.115171 0.884829
36 TOTAL DEPREClATION EXPENSE DEPEXP 1.000000 0.133482 0.866518
37 TOTAl INCOME TAXES TINCTAX 1.000000 0.071229 0.922171
38 TOTAL PROPERTY TAXES PROPTAX 1.00‫סס‬OO 0.149764 0.850236 ."CIlS:
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MAP 18 - 176
RETAILTY1.Q8 6-09COSS GENERALxls MINNESOTA POWER p.......

511f2008 3:11 PM ElECTRIC COST OF SERVICE STUDY
TEST YEAR 7.1)8·6109 GENERAl RATES
SUMMARY
TOTAL GENERAl lARGELlGHT

AlLOC RETAIL RESIDENTtAL SERVICE &POWER
(4) (5) (8) (7)
INTERNALlY DEVELOPED CON'T-33
1 SALES BY RATE CLASS RSA1.ES 0.855226 0.131149 0.082Il5O 0.122458

2 SAlES BY RATE CLASS IFERC) RSAlESR 0.000000 0.000000 0.000000 0.000000
3 SAlES BY RA"TEClASS (RETAIl) RSALESJ 1.000000 0.153350 0.095940 0.143187
4 TOTAl SAlES OF 8.eCTR1CrTY TOTSALES 0.656421 0.128294 0.080601 0.121003
5 TOTAl OTHER OPERATING REVENue TOTOTHRV 0.843784 0.173555 0.095129 0.1tl9297
6 TOTAl OPERATING REVENue TOrREY 0.856279 0.128802 0.080171 0.120871
7 TOTAL OPERATlNG REVENUE - RETAIL TOTREVR 1.00‫סס‬oo 0.150420 0.094327 0.141159
8 STEAM EXPENSE ST'MEXP 0.838994 0.105672 0.069102 0.108851
9 HYDRO EXPENSE HYDEXP 0.834082 0.105490 0.069119 0.108959
10 OTHER POWER SUPPLY EXPENSE OPSEXP 0.830570 0.105270 0,069140 0.109090
11 TOTAl. PURCHASEO POWER PP'lNREX,P 0.849782 0.106632 0.069250 0.108797
12 FUEL FUELEXP 0.852630 0.106650 0.069010 0.108270
13 TRANSMISSION EXPENSe TRANEXP 0.786230 0.099660 0.06S450 0.103260
14 METERS METEXP 0.987422 0.741176 0,165084 0.020791
15 CUSTOMER INSTAllATION EXPENSE CIEXP 0.000000 0.o00ooo 0.000000 0.000000
16 OTHER EXPENSE (eo & OTHER OIST) OTHEXP 0.955767 0.454162 0.242591 0.226555
17 TOTAL DISTRIBUTION EXPENSE OISTEXP 0.958017 0.474565 0.238508 0211928
16 OISTRI8 EXP BO & OTH DtST DtSTESO 0.630769 0.473486 0.118232 0.013281
19 CUSTOMER ACCOUNTING EXPENSE CAEXP 0.997803 0.776948 0,161875 0.010441
20 CUSTOMER SERVlCE & INFORMATKlN EXP CSIEXP 0.945210 0282360 0.150560 0.130910
21 SALES EXPENSE SALESEXP 1.o00ooo 0.789400 0.151380 (1.059220
22 TOTAl AOMlNlSTRATrVE & GENERAl EXP TOTAG 0.875748 0.232212 0.114263 0.124850
23 TOTAL OPERATION & MAINTENANCE EXP TaTOM 0.858859 0.148747 0.084229 0.114083
24 TOTAl OPER & MAJNT LESS PURCH PWR TOTOMlPP 0.864428 0.174589 0.093421 0,117294
25 TOTAl. 0 & M LESS PUR MR, FUEL lABOFOMlPPFL 0.869535 0.209906 0.106889 0.123489
26 TOTAL O&M STEAM lABOR LABORST 0.839541 0.105831 0.069087 0.108757
21 TOT At. O&M HYDRO lABOR lABORHY 0.~2707 0.106029 0.Q69068 0,108639
28 TOTAL O&M DISTRIBUTION LABOR LABORm5 0.9.58610 0.479943 0.237431 0.206073
29 TOTAl. Q.lM LABOR LESS A&G - ENERGY LABLAGE 0.852630 0.1066S0 0.069010 0.108270
30 TOTAl O&M LABOR LESS A&G· OTHER lABLAGO 0.834829 0282139 0.130758 0.129053
3; TOTAl.. OPER & MAW lABOR lESS A&G LABLAG 0.876767 0238196 0.115296 (1.123849
32 TOTAl. OPERATION & MAtNT LABOR l.A8OR 0.876767 0.238196 0.115296 0.123849
33 TOTAl 0 & M lABOR ENERGY LA80RE 0.852630 0.106650 0.069010 0.108270
34 TOTAl 0 & M LABOR EXCl ENERGY LABORO 0.884629 0.2B2139 0.130758 0.129053
36 TOTAl. DEPRECIATION EXPENSE DEPEXP 0.866518 0.231667 0.124823 0.139860
37 TOTAl INCOME TAXES TNCTAX 0.922771 0,851991 0.308027 0.087124
38 TOTAl PROPERTY TAXES PROPYAX 0.850236 0.206323 0.114602 0.134570
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MAP 18 - 177
RETAIL TY7.()B IHl9COSS GEH£RALm MINNESOTA POWER p.,.=

51112008 3:11 PM ELECTRIC COST OF SERVICE STlJOY
TEST YEAR 7Kl8· 6Kl9 GENERAL RATES
SUMMARY
LARGE MUNICIPAl.
AlLOe POWER PUMPING LIGHTING·
(8) (9) (10)
INTERNAUY DEVElOPED CQN7-33
SAlES BY RATE ClASS RSALES 0.507132 0.007354 0.005083

2 SAL.ES BY RATE ClASS (FERC) RSALESR 0.o00ooo 0.0‫סס‬oo0 0.000000
3 SAlES BY RATE ClASS (RETAIL) RSAl.ESJ 0.592980 0.008598 0.005944
4 TOTAL SAlES OF,;ELECTRICITY TOTSAlES 0.514668 0.007184 0.004670
5 TOTAL OTHER OPERATING REVENUE TOTOTHRV 0.456490 0.005867 0.002846
6 TOTAL OPERATING REVENUE TorREY 0.514016 0.007170 0.004650
7 TOTAL. OPERATING REVENUE· RETAIL TOTREVR 0.600290 0.008373 0.005430
8 STEAM EXPENSE STMEXP 0.545534 0.005767 0.002067
9 HYDRO EXPENSE HYDEXP 0.542622 0.005728 0.002164
10 OTHERPOWERSUPPLYEXPEHSE OPSEXP 0.539110 0.005680 0.002280
11 TOTAL PURCHASED POWER PPWREXP 0.557445 0.00592' 0.001734
12 FUel FUElEXP 0.561170 0.005980 0.001550
13 TRANSMISSION EXPENSE TRANEXP 0.510330 0.005380 0.002160
14 METERS METEXP 0.035630 0.004741 0.000000
15 CUSTOMER INSTAllATION EXPENSE CEXP 0.000000 0.‫סס‬OO00 0.000000
16 OTHER EXPENSE (BO & OTHER OLS1) OTHEXP 0.011092 0.011399 0.009962
17 TOTAl DLSTRIBUTION EXPENSE OISTEXP 0.012836 0.010928. 0.009253
18 DISTRIB EXP BD & OTH 0151 OISTESO 0.022761 0.003028 0.‫סס‬oo00
19 CUSTOMER ACCOUNTING EXPENSE CAEXP 0.035827 0.004836 0.QQ8075
20 CUSTOMER SERVICE & INFORMATION EXP CSIEXP 0.363480 O,oon50 0.030150
21 SALES EXPENSE SALESEX? 0.00‫סס‬OO 0.o00ooo 0.o00ooo
22 TOTAL ADMINISTRATIVE & GENERAl EXP TOTAG 0.392060 0.006879 0.005483
23 TOTAL OPERATION & MAlNTENN.lCE EX? TaTOM 0.502652 0.008247 0.002920
24 TOTAL OPER & MAINT LESS PURCH PWR lOTOMLPP 0.469030 0.00_ 0.003647
25 TOTAl 0 & M lESS PUR PWR. FUEl,l.ABOFOMLPPFl 0.417848 0.006710 0.004695
26 TOTAL DlM STEAM LABOR lABORST 0.548081 0.005802 0.001983
27 TorAl CAM HYDRO lABOR lABQRHY 0.551247 0.005&45 0.001878
28 TOTAl o.w
DlSTRlBlJTlON lABOR LABORDIS 0.013296 0.010801 0.009067
29 TOTAl. O&M LABOR lESS A&G. ENERGY LABLAGE 0.561170 0.005980 0.001550
30 TOTALQ&MLABORLESSA&G·OTHER LABlAGO 0.326693 0.007146 0.007040
31 TOTAL OPER & MAINT lABOR LESS A&G LABLAG 0.386900 0.006854 0.005665
32 TOTAl OPERATION & MASNT lABOR LABOR 0.386906 0.006854 0.005665
33 TOTAL 0 & M LABOR ENERGY LABORE 0.561170 0.005980 0.001550
34 TOTAl.. 0 & M LABOR EXCl ENERGY LABORO 0.328693 0.007146 0.007040
36 TOTAL DEPRECIATION EXPENSE OEPEXP. 0.351961 0.007359 0.004648
37 TOTAL INCOME TAXES TINCTAX, -0.293885 .0.007101 -0.023364
38 TOTAlPROPERTYTAXES PRQPTAX 0.383631 0.007037 0.004072
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MAP 18 - 178
RETAILTY7-08 &-09COSS GEN ERAl.xls MINNESOTA POWER P.ge 34-1

TEST YEAR. 7108· 6J09 GENERAl RATES
SUMMARY
AllOC
TOTAL
~ANY
FERC
JURISDICTION
""N
JURiSDICTION
(1) (2) (3)
REVENUES
39 REVENUE FRO" ELECTRIC SALES 1.000000 0.144774 0.855226
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MAP 18 - 179
RETAILTY7~ 6-<l9COSS GENERALJds MINNESOTA POWER _34-,

51112008 3:11 PM RECTRIC COST OF SERVICE STUDY
TEST YEAR 7~8 .6.'U9 GENERAL. RATES
SUMMARY
TOTAl.. GENERAL LARGE LIGHT

AlLOC RETAIL RESIDENTlAL SERVICE & POWER
(4) (5) (6) (7)
REVENUES
39 REVENue FROM ELECTRIC SALES 0.855226 0.131149 0.082050 0.122458
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MAP 18 - 180
RETAILTY7..Q8 6-09CQSS GENERAL.x1s MINNESOTA POWER p.......

5/112008 3:11 PM ELECTRIC COST OF SEIMCE. STUDY
lEST YEAR ms - Ml9 GENERAL RAlES
SUMMARY
LARGE MUNICIPAL.
AlLOC POWER PUMPIIIG L1GHnNG
(8) (9) (10)
REVENUES
39 REVENUE FRO,. ELECTRIC SALES 0.507132 0.007354 0.005083
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MAP 18 - 181
-
RETAILTY7-08 6-QSCOSS GENERALxls MINNESOTA POWER
512112008 4:16PM ELECTRIC COST OF SERVICE STUDY
SUMMARY SUMMARY SUMMARY
TOTAL FERC TOTAL TOTAL GENERAl LARGE LIGHT LARGE MUNICIPAL

ALLOe COMPANY JURISDICTION RETAIL RETAIL RESIDENTIAL SERVICE & POWER POWER PUMPING LIGHTING
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
AlLOCATION FACTOR TABLE-21
DEMAND-PRODUCTION
----- ------
DEMAND PRODUCTION DPROO 100,000 16,943 83.057 83,057 10.527 6,914 10.909 53,911 568 228
DEMAND PRODUCTION (FERC) DPRQDR 16,943 16,943 0 0 0 0 0 0 0 0
DEMAND PRODUCTION (RETAIL) DPRODJ 83.057 0 83,057 83,057 10.527 6,914 10,909 53.911 568 228
DEMAND PRODUCTION DPRQDLP 1 1 0 0 0 0 0 0 0 0
DEMAND-TRANSMISSION
------------------------
DEMAND TRANSMISSION DTRAN 100,000 21,377 78,623 78,623 9,965 6,545 10.326 51,033 538 216
DEMAND TRANSMISSION (FERC) DTRANR 21,377 21,377 0 0 0 0 0 0 0 0
DEMAND TRANSMISSION (RETAIL) DTRANJ 78.623 0 78,623 78,623 9,965 6,545 10.326 51,033 538 216
DEMAND TRANSMISSION DTRANM 1 1 0 0 0 0 0 0 0 0
DEMAND·OIST BULK DELIVERY

---------------_. __.__._---------
DEMAND DISTRIBUTION BULK DELIVERY DSUB46 911,261 266,025 645,236 645,236 170,685 198,712 236,730 20,969 12,954 5,186
DEMAND DISTRIBUTION BULK DELIVERY DSUB34 911,261 266,025 645,236 645,236 170,685 198,712 236,730 20,969 12,954 5,186
DEMAND DISTRIBUTION BULK DELIVERY DSUB23 911.261 266.025 645,236 645,236 170,685 198,712 236,730 20,969 12,954 5,186
OEM - DIST BULK DEUV SPECIFIC ASSIGN DSUBSATI 392,077 392,077 0 0 0 0 0 0 0 0
OEM - DIST BULK DELIV (MUNI) DSUBSAO 1 1 0 0 0 0 0 0 0 0
DEMAND DIST BULK DEL - FERC DSUB46R 1 1 0 0 0 0 0 0 0 0
DEMAND-DISTRIBUTION
------------------
DIST - PRI DIST SUBSTATIONS ODISPSUE 632,346 0 632,346 632,346 170.124 197,947 235.951 10.244 12.911 5,169
DIST· PRIMARY OVERHEAD LINES ODISTPOL 608,435 0 608,435 608,435 163.691 190,462 227,029 9.857 12,423 4,973
DIST - PRIMARY UNDERGROUND LINES DDISTPUL 608,435 0 608,435 608,435 163,691 190.462 227.029 9,857 12,423 4,973
DIST - SEC DIST SUBSTATIONS DDISSSUE 632,346 0 632,346 632,346 170.124 197.947 235,951 10.244 12,911 5.169
DIST - SECONDARY OVERHEAD LINES DDISTSOl 630,786 0 630,786 630,786 392.172 176.746 53,623 0 3,387 4.858
DIST • SECONDARY UNDERGRND LINES DDISTSUl 391,644 0 391,644 391.644 164.650 74.212 150,072 0 2,710 0
DIST - OVERHEAD LINE TRANSFRMRS DDISTSOl 462,878 0 462,878 462,878 254.105 151,062 49.557 0 3,263 4,891
DIST· UNDERGRND LINE TRANSFRMRS ODISTSUT 311,416 0 311,416 311,416 106.684 63,428 138.693 0 2.611 0
DIST - OVERHEAD SERVICES ODISTSOS 625,928 0 625,928 625,928 392,172 176.746 53,623 0 3,387 0
\:>
--
DIST - UNDERGROUND SERVICES DDISTSUS 391.644 0 391.644 391.644 164.650 74.212 150.072 0 2.710 0
DDPSATP 1 1 0 0 0 0 0 0 0 0 \
DDISTJ 1 1 0 0 0 0 0 0 0 0
DIST PRIMARY SPECIFIC ASSIGN FERC DDPSADP 635,673 635,673 0 0 0 0 0 0 0 0
CAPACITY-SOCIAL RELATED
-------------------
DEMAND SOCIAl DSOCIAl 1 1 0 0 0 0 0 0 0 0
MAP 18 - 182
ENERGY PRODUCTION
ENERGY PRODUCTION EPROD 100,000 14,737 85,263 85,263 10,665 6,901 10,827 56,117 598 155
ENERGY PROD (RETAIL) EPRODR 85,263 0 85,263 85,263 10,665 6,901 10,827 56,117 598 155
ENERGY TRANSMISSION ETRAN 1 1 0 0 0 0 0 0 0 0
ENERGY SOCIAL ESOCIAL 1 1 0 0 0 0 0 0 0 0
RETAIL CONSERVATION IMPROVEMENT PROGRAM

.................................................................
CONSERV IMPROVE PROG-RETAIL ENERGY CIPEXPE 85,263 0 85,263 85,263 10,665 6,901 10.827 56,117 598 155
PRIMARY OVERHEAD LINES CDISTPOL 129,148 0 129,148 129,148 109,440 18,683 600 1 236 188
PRIMARY UNDERGROUND LINES CDISTPUL 129,148 0 129,148 129,148 109,440 18,683 600 1 236 188
SECONDARY OVERHEAD LINES CDISTSOL 90,666 0 90,666 90,666 77,079 13,137 149 0 113 188
SECONDARY UNDERGROUND LINES CDISTSUL 38,384 0 38,384 38,384 32.361 5,516 417 0 90 0
OVERHEAD LINE TRANSFORMERS CDISTSOl 90,666 0 90,666 90,666 77,079 13,137 149 0 113 188
UNDERGROUND LINE TRANSFORMERS CDISTSUT 38,384 0 38,384 38,384 32.361 5,516 417 0 90 0
OVERHEAD SERVICES CDISTSO~ 90,478 0 90,478 90,478 77,079 13,137 149 0 113 0
UNDERGROUND SERVICES CDISTSUS 38,384 0 38,384 38,384 32.361 5.516 417 0 90 0
PLANT RELATED CUST INSTALLATION CDISTSPI 1 1 0 0 0 0 0 0 0 0
EXPENSE RELATED CUST INSTALLATION CDISTSEI 1 1 0 0 0 0 0 0 0 0
LEASED PROPERTY CDISTSLP 1 0 1 1 0 0 0 0 0 1
CUSTOMER STREET LIGHTING CLiGHT 1 1 0 0 0 0 0 0 0 0
CUSTOMER METERS CMETERS 39,990,308 503,005 39,487,303 39,487,303 29,639,854 7.401.567 831,443 1,424,850 189,589 0
CUSTOMER ACCOUNTS CACCTS 6,411.120 14,083 6.397,037 6,397,037 4,981.108 1,037,801 66,941 229,693 29.724 51,770
CUSTOMER SALES CSALES 100,000 0 100,000 100.000 78,940 15,138 5,922 0 0 0
CUSTOMER SERVICE & INFORMATION CUSTSER' 100,000 5,479 94,521 94.521 26,236 15,056 13,091 36,348 775 3,015
CUSTOMER SOCIAL CSOCIAL 1 1 0 0 0 0 0 0 0 0
INTERNALLY DEVELOPED
INTANGIBLE PLANT INTPLT 38,510,678 4,745,801 33,764,877 33,764,877 9.173.094 4,440,139 4,769.512 14.900.015 263,947 218,170
STEAM PlANT STMPLT 817,075.827 139,414,862 677,660.965 677,660,965 85,889,654 56,411.235 89.006.387 439.859.136 4,634,304 1.860.249
TOTAL HYDRO PLANT HYDPLT 59,979,933 10.077.230 49,902.703 49.902,703 6.319,415 4.146,511 6.540.045 32,420.952 341.844 133.936
TOTAL WIND PLANT WINDPLT 50.652.618 8,582,073 42,070.545 42,070,545 5,332,201 3.502.122 5.525,694 27,307.333 287,707 115.488
TRANSMISSION PlANT TRANPLT 229,510.302 48,522,503 180.987.799 180,987,799 22,939,135 15.066.381 23,770,224 117,476,437 1,238,418 497.203
DISTRIBUTION PLANT DISTPLT 416.364.386 22,283,196 394,081,190 394,081,190 195.750.554 98.031.331 86,227,771 5,919,196 4.520,814 3,631.523
GENERAL PlANT - ENERGY GENPLTE 33,554,458 4.944.921 28,609,538 28,609,538 3.578.583 2.315.593 3,632.941 18,829,755 200.656 52,009
GENERAL PLANT - OTHER GENPLTO 100,448,920 11.568.523 88,878.397 88,878,397 28,340,024 13,134,271 12,963.006 33,016,190 717.772 707.133
GENERAL PLANT GENPLT 134,001,378 16.513.444 117.487,934 117,487.934 31,918,607 15,449,865 16,595,947 51,845,946 918,427 759,142
TRANSMISSION PlANT TRANPLH 229.510,302 48,522,503 180.987,799 180,987.799 22,939,135 15,066,381 23.770.224 117,476,437 1,238,418 497.203
DISTRIBUTION PLANT EXCL DIST SO DISTPLTO 354.750.151 4,296.114 350,454,037 350,454.037 184,209,815 84,595,567 70,221,448 4,501,393 3,644.939 3,280,876
PROD, TRANS,& DIST PlANT PTDPLT 1,522.930.448 220,297,792 1,302,632,656 1,302,632,656 310,898,758 173.655,458 205.544,426 595.675,721 10,735,381 6,122,912
PROD, TRANS, DIST & GEN PLANT PTDGPLT 1,656,931.826 236,811.236 1,420,120,590 1,420,120,590 342,817,365 189,105,322 222,140,374 647,521,667 11.653,809 6,882,054
DISTRIB PLT EXCL METERS & DIST BD DISTPLMS 311,973,177 3,758,058 MAP 18 - 183
308,215,119 308,215,119 152.504.551 76,678,233 69,332,067 2,977,254 3.442.139 3,280,876
UTILITY PLANT LESS CWIP & PLANT HELD PlANT 1,746,095,122 250,139,110 1,495,956,012 1,495.956,012 357.322,660 197,047.583 232,435,580 689,729,014 12,205,462 7,215,712
TOTAl CWIP DISTRIBUTION CWIPP 13,170,917 379,830 12,791,087 12,791,087 6,337,750 3,222,369 2,807,349 195,208 161,001 67,411
TOTAl CWIP GENERAl PLANT CWIPLP 14,022,707 1,728,066 12,294,641 12,294,641 3,340,154 1,616,766 1,736,699 5,425,470 96,110 79,441
TOTAlCWIP TOTCWIP 65,840,532 8,989,864 56,850,668 56,850,668 13.703,618 7,482,955 8.715,307 26,240,500 474,398 233,890
TOTAl UTILITY PLANT TOTPLT 1,811,935,654 259,128,974 1,552,806,680 1,552,806,680 371,026,278 204,530,538 241,150,887 715,969,514 12,679,861 7,449,602
TOTAL LAND TOTlAND 18,054,503 3,013,475 15,041.028 15,041,028 2,779,795 1,613,809 2,139,074 8,337,490 112,403 58,458
DEPRECIABLE STEAM PRODUCTION DSTMPLT 812,057,451 138,558,594 673,498,857 673,498,857 85,362,130 56,064,764 88,459,721 437,157,577 4,605,841 1,848,824
DEPRECIABLE HYDRO PROD - DEMAND DHYDPLT< 53,018,585 8,982,939 44,035,647 44,035,647 5,581,266 3,665,705 5,783,797 28,582,850 301,148 120,882
DEPRECIABLE HYDRO PROD - ENERGY DHYDPLTI 3,647,528 537,536 3,109,991 3,109,991 369,009 251,716 394,918 2,048,883 21,812 5,654
DEPRECIABLE HYDRO PRODUCTION DHYDPLT 56,666,113 9,520,475 47,145,638 47,145,638 5,970,275 3,917,421 6,178,715 30,629,733 322,958 126,536
DEPRECIABLE TRANSM - OIST BD DTRNPLT~ 0 0 0 0 0 0 0 0 0 0
DEPRECIABLE TRANSM - OTHER TRANSM DTRNPLT( 223,542,239 47,260,750 176,281,489 176,281,489 22,342,638 14,674,603 23,152,116 114,421,643 1,206,215 484,274
DEPRECIABLE WIND PRODUCTION DWINDPL- 50,652,618 8,582,073 42,070,545 42,070,545 5,332,201 3,502,122 5,525,694 27,307,333 287,707 115,488
TOTAl DEPRECIABLE TRANSMISSION DTRANPL- 223,542,239 47,260,750 176,281,489 176,281,489 22,342,638 14,674,603 23,152,116 114,421,643 1,206,215 484,274
DEPRECIABLE DISTRIB - BULK DEL DDISPLTS 61,351,132 17,910,275 43,440,857 43,440,857 11,491,458 13,378,391 15,937,973 1,411,749 872,135 349,150
DEPRECIABLE DISTRIB - OTHER DISTRIB DDISPlTO 353,235,308 4,277,769 348,957,539 348,957,539 183,423,208 84,234,330 69,921,591 4,482,171 3,629,374 3,266,866
TOTAl DEPRECIABLE DISTRIBUTION DDISTPLT 414,586,440 22,188,043 392,398,397 392,398,397 194,914,666 97,612.721 85,859,564 5,893,920 4,501,509 3,616,016
DEPRECIABLE TRANSMISSION & DISTR OTDPLT 638.128,679 69,448,794 568,679,885 568,679,885 217,257,304 112,287,324 109,011,679 120,315,563 5,707,724 4,100,291
DEPRECIABLE GENERAL- ENERGY DGENPLTI 33,059,586 4,871,991 28,187,595 28,187,595 3,525,805 2,281,442 3,579,361 18,552,048 197,696 51,242
DEPRECIABLE GENERAL - OTHER DGENPLTI 98.965,494 11,397,907 87,567,588 87,567,588 27,922,056 12,940,563 12,771,823 32,529,256 707,186 696,704
TOTAl DEPRECIABLE GENERAL DGENPLT 132,025,080 16,269,898 115,755,182 115,755,182 31,447,860 15,222,005 16,351,185 51,081,304 904,882 747,946
DEPRECIABLE PLANT HELD DHELDPL-I 0 0 0 0 0 0 0 0 0 0
TOTAL DEPRECIABLE PlANT TOTDPLT 1,689,529,941 242,379,833 1,447,150,108 1,447,150,108 345,369,771 190,993,636 225,526,994 666,491,509 11,829,112 6,939,084
TOTAL ACCUM PROV FOR DEPRECIATION TOTDR 760,369,211 112,634,194 647,735,017 647,735,017 147,641,867 82,805,372 99,809,370 309,239,032 5,239,623 2,999,753
TOTAl ACCUM PROV FOR AMORT RES TOTRSV 30,490,185 3,757,409 26,732,776 26,732,776 7,262,643 3,515,406 3,776,181 11,796.837 208,976 172,732
TOTAL NET PLANT INCL CWIP TOTNETPI 1,021,076,258 142,737,371 878,338,887 878,338,887 216,121,768 118,209,760 137,565,336 394,933,645 7,231,262 4,277,117
TOTAL NET PLANT EXCL CWIP TOTNETPI 955,235,726 133,747,507 821,488.219 821,488,219 202,418,150 110,726,805 128,850,029 368,693,145 6,756,863 4.043,227
ENERGY lABOR RATIO 0.25040383 0.299448171 0.243510433 0.243510433 0.112115888 0.149877894 0.21890532 0.363186651 0.21847741 0.06851076
HYDRO PLT IN SERVICE ENERGY RATIO 0.064368761 0.056461062 0.065965623 0.065965623 0.0651576 0.064255509 0.063915844 0.066826669 0.067538904 0.04468029
INTERNAlLY DEVELOPED
TOTAL PURCHASED POWER TOTPP (3,275,973) (492,109) (2,783,864) (2,783,8S4) (349,325) (226,860) (356,416) (1,826,174) (19,408) (5,680)
TOTAl MATERIAlS AND SUPPLIES TOTMS 17,756,894 2,956,051 14,800,843 14,800,843 2,393,273 1,474,357 2,076,311 8,704,178 108,363 44,361
TOTAL CUSTOMER ADVANCES CUSTADV 2,194,694 0 2,194,694 2,194,694 1,167,150 545,170 427,749 17,098 24,761 12,767
TOTAl CUSTOMER DEPOSITS CUSTDEP 332,118 0 332,118 332,118 176,622 82,499 64,730 2,587 3,747 1,932
TOTAl ACCUMULATED DEFERRED TAXES TOTDTAX 184,271,861 26,084,936 158,186,925 158,186,925 39,369,181 21,728,825 25,222.521 69,768,968 1,319,746 777,685
TOTAL AVERAGE RATE BASE TOTR8 827.624,860 114,528,209 713,096,651 713,096,651 175,038,260 95,517,066 111,180,122 322,054,026 5,859,112 3,448,065
TOTAl AVERAGE RATE BASE- RETAIL TOTRBR 713,096,651 0 713,096,651 713,096,651 175,038,260 95,517,066 111,180,122 322,054,026 5,859,112 3,448,065
CONSERVATION IMPROVE PROJECT RETAil CIPEXP 3,570,413 0 3,570,413 3,570,413 448,600 288,981 453,384 2,349,916 25,041 6,491
INTERNAlLY DEVELOPED CON'T-26
SAlES BY RATE ClASS RSAlES 543,227,428 78,645,000 464,582,428 464,582,428 71,243,867 44,572,032 66,522,288 275,488,141 3,994,660 2,761,440
SALES 8Y RATE CLASS (FERC) RSAlESR 78,645,000 78,645,000 0 0 0 0 0 0 0 0
SALES BY RATE ClASS (RETAIL) RSALESJ 464,582,428 0 464,582,428 464,582,428 71,243,867 44,572,032 66,522,288 275,488,141 3,994,660 2,761,440
TOTAl SAlES OF ELECTRICITY TOTSALE~ 621,978,428 89,303,109 532,675,319 532,675,319 79,796.259 50,132,051 75,261,091 320,112,560 4,468,540 2,904,818
TOTAl OTHER OPERATING REVENUE TOTOTHR 7,054,527 1,102,033 5,952,494 5,952,494 1,224,347 675,325 771,037 3,220,318 41,388 20,080
TOTAL OPERATING REVENUE TOTREY 629,032,955 90,405,142 538,627,813 538,627,813 81,020,606 50,807,376 76,032,128 323,332,877 4,509,928 2,924,898
TOTAL OPERATING REVENUE· RETAIL TOTREVR 538,627,813 0 538,627,813 538,627,813 81,020,606 50,807,376 76,032,128 323,332,877 4,509,928 2,924,898
STEAM EXPENSE STMEXP 55,190,939 8,996,448 46,194,491 46,194,491 5,832,130 3,813,812 6,007,600 30,108,540 318,306 114,103
HYDRO EXPENSE HYDEXP 5,312,671 881,467 4,431,204 4,431,204 560,432 367,208 578,866 2,882,773 30,430 11,495
OTHER POWER SUPPLY EXPENSE OPSEXP 3,396,900 575.537 2,821,363 2,821,363 357,592 234,862 370,568 1,831,303 19,294 7,745
TOTAl PURCHASED POWER PPWREXF 190,900,777 28,676,694 162,224.083 162,224,083 20,356,193 13,219,812 20,769,439 106,416,664 1,130,978 330,996
FUEL FUELEXP 128,537,438 18,942,562 109,594,876 109,594,876 13,708,518 8,870,369 13,916.748 72,131,354 768.654 199,233
TRANSMISSION EXPENSE TRANEXP 66,717 14,262 MAP 18 - 184 52,455
52,455 6.648 4,367 6.669 34.048 359 144
METERS METEXP 1,492,054 18,767 1,473,287 1,473,287 1,105,875 276,155 31,021 53,162 7,074 0
CUSTOMER INSTALLATION EXPENSE CIEXP 0 0 0 0 0 0 0 0 0 0
OTHER EXPENSE (BD & OTHER DIST) OTHEXP 19,497,096 862,411 18,634,685 18,634,685 8,854,849 4.729.930 4,417,165 216,263 222.255 194.222
TOTAL DISTRIBUTION EXPENSE DISTEXP 20,989,150 881,179 20,107,971 20,107,971 9.960.723 5.006.066 4,448,186 269,425 229.326 194,222
DISTRIB EXP BO & OTH DIST DISTESO 2.335.696 862,411 1,473,287 1,473,287 1,105,875 276.155 31,021 53.162 7,074 (0)
CUSTOMER ACCOUNTING EXPENSE CAEXP 6,411,119 14,083 6.397.036 6.397.036 4,981,107 1,037,801 66,941 229.693 29.724 51,770
CUSTOMER SERVICE & INFORMATION EXP CSIEXP 4,875,369 267,121 4,608,248 4,608,248 1,279,102 734.036 636.235 1,772,099 37.764 146,992
SAlES EXPENSE SAlESEXF 5.669 0 5.669 5.669 4,491 661 337 0 0 0
TOTAl ADMINISTRATIVE & GENERAL EXP TOTAG 65,125,814 6.092.045 57.033.769 57,033,769 15,123,006 7,441,451 6.130.960 25.533.252 447.997 357,084
TOTAL OPERATION & MAINTENANCE EXP TOTOM 502,004,070 70,853,604 431,150,466 431,150,466 74,671,355 42,283,511 57,260,144 252,333,474 3,136,262 1.465.720
TOTAL OPER & MAINT LESS PURCH PWR TOTOMLP 311,103,293 42,176,909 268,926,384 266.926.364 54,315,162 29.063.699 36,490,704 145,916,811 2.005.264 1,134,724
TOTAL 0 & M LESS PUR PWR, FUEL, LABOR OMLPPFL 101,796,811 13,280,904 88,515,907 66.515.907 21,367,773 10.660.957 12,570,784 42,535,424 663.049 477,920
TOTAL O&M STEAM LABOR lABORST 19,774,022 3,172,916 16,601,106 16.601.106 2.092,709 1,366,130 2,150,554 10,837,769 114,729 39.214
TOTAL O&M HYDRO LABOR LABORHY 2,851,044 448,448 2,402.596 2,402,596 302,294 196,917 309,734 1.571.630 16.665 5.355
TOTAL O&M DISTRIBUTION LABOR LABORDIS 10,491.602 434,251 10,057,551 10,057,551 5,035,465 2,491,076 2,183,058 139,500 113.325 95,127
TOTAL O&M LABOR LESS A&G • ENERGY LABLAGE 12,562,516 1,851,338 10,711,178 10,711,178 1.339.792 666.939 1,360,144 7,049,707 75,124 19,472
TOTAL O&M LABOR LESS A&G· OTHER LABLAGO 37,606,509 4,331,161 33.275.348 33,275,348 10,610,274 4,917,364 4,853,244 12,360,993 266.726 264,745
TOTAL OPER & MAINT LABOR LESS A&G LABLAG 50.169.025 6.162,499 43.966.526 43,986,526 11,950,067 5.764.303 6.213.366 19,410,700 343.652 264.217
TOTAL OPERATION & MAINT LABOR LABOR 60.769.044 9,953,443 70,815,601 70,815,601 19,238,872 9,312,373 10,003,172 31,250,033 553.560 457,571
TOTAL 0 & M LABOR ENERGY LABORE 20,224,878 2,980,540 17,244,338 17,244,338 2,156,983 1,395,719 2,189,748 11,349,595 120.945 31,349
TOTAL 0 & M lABOR EXCL ENERGY LABORO 60.544.166 6,972,903 53,571,263 53,571,263 17,081,889 7,916,654 7,813,424 19,900,438 432.635 426,223
TOTAL DEPRECIATION EXPENSE DEPEXP 51,025,438 6.610.962 44,214,456 44,214,456 11,831,139 6,369,143 7,136,413 18,265,137 375,477 237,147
TOTAL INCOME TAXES TINCTA)( (13.543.126) (1.045.919) (12.497.210) (12,497.210) (11.536.616) (4.171.649) (1.179.926) 3.960.126 96.165 316,691
TOTAL PROPERTY TAXES PROPTAX 17,552,996 2.626.611 14,924,185 14,924,185 3.621.579 2,011,611 2,362,114 6,733,873 123,529 71,479
REVENUES
REVENUE FROM SALES BY RATE CLASS 543,227,428 78,645,000 464,582,428 464,582,428 71,243,867 44,572,032 66.522.266 275,488,141 3.994.660 2,761,440
ALLOCATION FACTOR RATIO TABLE
DEMAND·PROOUCT10N
-------_._-._.._-_._----
DEMAND PRODUCTION DPROD 1.000000 0.169430 0.830570 0.830570 0.105270 0.069140 0.109090 0.539110 0.005660 0.002280
DEMAND PRODUCTION (FERC) DPRODR 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
DEMAND PRODUCTION (RETAIL) DPRODJ 1.000000 0.000000 1.000000 1.000000 0.126744 0.063244 0.131344 0.649084 0.006639 0.002745
DEMAND PRODUCTION· DIRECT TO GRE DPRODLP 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
DEMAND·TRANSMISSION
DEMAND TRANSMISSION DTRAN 1.000000 0.213770 0.786230 0.786230 0.099650 0.065450 0.103260 0.510330 0.005360 0.002160
DEMAND TRANSMISSION (FERC) DTRANR 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
DEMAND TRANSMISSION (RETAIL) DTRANJ 1.000000 0.000000 1.000000 1.000000 0.126744 0.083245 0.131336 0.649085 0.006643 0.002747
DEMAND TRANSMISSION (MUNICIPAL) DTRANM 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
DEMAND·DIST BULK DELIVERY

----------------
DEMAND DISTRIBUTION BULK DELIVERY DSUB46 1.000000 0.291931 0,706069 0.708069 0.187306 0.218063 0.259783 0.023011 0.014215 0.005691
DEMAND DISTRIBUTION BULK DELIVERY DSUB34 1.000000 0.291931 0.706069 0.706069 0.187306 0.216063 0.259783 0.023011 0.014215 0.005691
DEMAND DISTRIBUTION BULK DELIVERY DSUB23 1.000000 0.291931 0.706069 0.706069 0.187306 0.218063 0.259783 0.023011 0.014215 0.005691
OEM - DIST BULK DELIV SPECIFIC ASSIGN DSUBSATI 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
OEM - DIST BULK DELIV (MUNI) DSUBSAD 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
DEMAND DIST BULK DEL - FERC DSUB46R 1.000000 1.000000 MAP 18 - 1850.000000
0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
DEMAND-DISTRIBUTION
DIST - PRI DIST SUBSTATIONS OOISPSUE 1.000000 0.000000 1.000000 1.000000 0.269036 0.313036 0.373136 0.016200 0.020418 0.008174
DIST ~ PRIMARY OVERHEAD LINES DDISTPOL 1.000000 0.000000 1.000000 1.000000 0.269036 0.313036 0.373136 0.016201 0.020418 0.008173
OIST ~ PRIMARY UNDERGROUND LINES DDISTPUL 1.000000 0.000000 1.000000 1.000000 0.269036 0.313036 0.373136 0.016201 0.020418 0.008173
OIST - SEC DIST SUBSTATIONS DDISSSUE 1.000000 0.000000 1.000000 1.000000 0.269036 0.313036 0.373136 0.016200 0.020418 0.008174
OIST ~ SECONDARY OVERHEAD LINES DDISTSOL 1.000000 0.000000 1.000000 1.000000 0.621720 0.280200 0.085010 0.000000 0.005369 0.007702
DIST ~ SECONDARY UNDERGRND LINES DDISTSUL 1.000000 0.000000 1.000000 1.000000 0.420407 0.189488 0.383185 0.000000 0.006920 0.000000
DIST - OVERHEAD LINE TRANSFRMRS DDISTS01 1.000000 0.000000 1.000000 1.000000 0.548968 0.326354 0.107063 0.000000 0.007049 0.010566
DIST ~ UNDERGRND LINE TRANSFRMRS DDISTSU1 1.000000 0.000000 1.000000 1.000000 0.342577 0.203676 0.445362 0.000000 0.008384 0.000000
DIST • OVERHEAD SERVICES DDISTSOS 1.000000 0.000000 1.000000 1.000000 0.626545 0.282374 0.085670 0.000000 0.005411 0.000000
DIST ~ UNDERGROUND SERVICES DDISTSUS 1.000000 0.000000 1.000000 1.000000 0.420407 0.189488 0.383185 0.000000 0.006920 0.000000
DIST PRIMARY SPECIFIC ASSIGN FERC DDPSADP 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
DEMAND-SOCIAL
---~-~.~~-~~-~------.-~----~-_.~-_.~
DEMAND SOCIAl DSOCiAL 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
ENERGY PRODUCTION
-------------._--------~--
ENERGY PRODUCTION EPROD 1.000000 0.147370 0.852630 0.852630 0.106650 0.069010 0.108270 0.561170 0.005980 0.001550
ENERGY PRODUCTION (RETAIL) EPRODR 1.000000 0.000000 1.000000 1.000000 0.125084 0.080938 0.126984 0.658164 0.007014 0.001818
ENERGY TRANSMISSION ETRAN 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
ENERGY SOCIAl ESOCIAl 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
RETAIL CONSERVATION IMPROVEMENT PROGRAM

.............................................................
CONSERV IMPROVE PROG-RETAIL ENERGY CIPEXPE 1.000000 0.000000 1.000000 1.000000 0.125084 0.080938 0.126984 0.658164 0.007014 0.001818
PRIMARY OVERHEAD LINES CDISTPOL 1.000000 0.000000 1.000000 1.000000 0.847400 0.144063 0.004646 0.000008 0.001827 0.001456
PRIMARY UNDERGROUND LINES CDISTPUL 1.000000 0.000000 1.000000 1.000000 0.647400 0.144063 0.004646 0.000008 0.001827 0.001456
SECONDARY OVERHEAD LINES CDISTSOL 1.000000 0.000000 1.000000 1.000000 0.850142 0.144894 0.001643 0.000000 0.001246 0.002074
SECONDARY UNDERGROUND LINES CDISTSUL 1.000000 0.000000 1.000000 1.000000 0.843086 0.143706 0.010864 0.000000 0.002345 0.000000
OVERHEAD LINE TRANSFORMERS CDISTS01 1.000000 0.000000 1.000000 1.000000 0.850142 0.144894 0.001643 0.000000 0.001246 0.002074
UNDERGROUND LINE TRANSFORMERS CDISTSUT 1.000000 0.000000 1.000000 1.000000 0.843086 0.143706 0.010864 0.000000 0.002345 0.000000
OVERHEAD SERVICES CDISTSOS 1.000000 0.000000 1.000000 1.000000 0.851909 0.145196 0.001647 0.000000 0.001249 0.000000
UNDERGROUND SERVICES CDISTSUS 1.000000 0.000000 1.000000 1.000000 0.843086 0.143706 0.010864 0.000000 0.002345 0.000000
PLANT RELATED CUST INSTALLATION CDISTSPI 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
EXPENSE RELATED CUST INSTALLATION CDISTSEI 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
LEASED PROPERTY CDISTSLP 1.000000 0.000000 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 1.000000
CUSTOMER STREET LIGHTING CLiGHT 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
CUSTOMER METERS CMETERS 1.000000 0.012578 0.987422 0.987422 0.741176 0.185084 0.020791 0.035630 0.004741 0.000000
CUSTOMER ACCOUNTS CACCTS 1.000000 0.002197 0.997803 0.997803 0.776948 0.161875 0.010441 0.035827 0.004636 0.008075
CUSTOMER SALES CSALES 1.000000 0.000000 1.000000 1.000000 0.789400 0.151380 0.059220 0.000000 0.000000 0.000000
CUSTOMER SERVICE & INFORMATION CUSTSER' 1.000000 0.054790 0.945210 0.945210 0.262360 0.150560 0.130910 0.363480 0.007750 0.030150
MAP 18 - 186
CUSTOMER SOCIAL CSOCIAL 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
INTERNALLY DEVELOPED·31
INTANGIBLE PLANT INTPLT 1.000000 0.123233 0.876767 0.876767 0.238196 0.115296 0.123849 0.386906 0.006854 0.005665
STEAM PlANT STMPLT 1.000000 0.170627 0.829373 0.829373 0.105118 0.069040 0.108933 0.538333 0.005872 0.002277
HYDRO PlANT HYDPLT 1.000000 0.168010 0.831990 0.831990 0.105359 0.069132 0.109037 0.540530 0.005699 0.002233
WIND PLANT WINDPLT 1.000000 0.169430 0.830570 0.830570 0.105270 0.069140 0.109090 0.539110 0.005680 0.002280
TRANSMISSION PLANT TRANPLT 1.000000 0.211418 0.788582 0.788582 0.099948 0.065646 0.103569 0.511857 0.005396 0.002166
DISTRIBUTION PLANT DISTPLT 1.000000 0.053518 0.946482 0.946482 0.470142 0.235446 0.207097 0.014216 0.010858 0.008722
GENERAL PLANT - ENERGY GENPLTE 1.000000 0.147370 0.852630 0.852630 0.106650 0.069010 0.108270 0.561170 0.005980 0.001550
GENERAL PLANT· OTHER GENPLTO 1.000000 0.115171 0.884829 0.884829 0.282139 0.130758 0.129053 0.328693 0.007146 0.007040
GENERAL PLANT GENPLT 1.000000 0.123233 0.876767 0.876767 0.238196 0.115296 0.123849 0.386906 0.006854 0.005665
TRANSMISSION PLANT TRANPLH 1.000000 0.211418 0.788582 0.768582 0.099948 0.065646 0.103569 0.511857 0.005396 0.002166
DISTRIBUTION PLANT EXCL BD DISTPLTO 1.000000 0.012110 0.987890 0.987890 0.519266 0.238465 0.197946 0.012689 0.010275 0.009248
PROD. TRANS.& DIST PLANT PTDPLT 1.000000 0.144654 0.855346 0.855346 0.204145 0.114027 0.134966 0.391138 0.007049 0.004020
PROD. TRANS. OIST & GEN PLANT PTOGPLT 1.000000 0.142922 0.857078 0.857078 0.206899 0.114130 0.134067 0.390796 0.007033 0.004153
DISTRIB PLT EXCL METERS & BD DISTPLMS 1.000000 0.012046 0.987954 0.987954 0.488839 0.245785 0.222237 0.009543 0.011033 0.010517
UTILITY PLANT LESS CWIP & PLANT HELD PlANT 1.000000 0.143256 0.656744 0.856744 0.204641 0.112850 0.133117 0.395012 0.006990 0.004132
TOTAL CWIP DISTRIBUTION CWIPP 1.000000 0.028839 0.971161 0.971161 0.481193 0.244658 0.213148 0.014821 0.012224 0.005118
TOTAL CWIP GENERAL PLANT CWIPLP 1.000000 0.123233 0.676767 0.876767 0.238196 0.115296 0.123849 0.386906 0.006654 0.005665
TOTALC W I P TOTCWIP 1.000000 0.136540 0.863460 0.863460 0.208133 0.113653 0.132370 0.398546 0.007205 0.003552
TOTAL UTILITY PLANT TOTPLT 1.000000 0.143012 0.856988 0.856988 0.204768 0.112880 0.133090 0.395141 0.006998 0.004111
TOTAL LAN 0 TOTlAND 1.000000 0.166910 0.833090 0.833090 0.153967 0.089385 0.118479 0.461796 0.006226 0.003238
DEPRECIABLE STEAM PRODUCTION DSTMPLT 1.000000 0.170627 0.829373 0.829373 0.105118 0.069040 0.106933 0.538333 0.005672 0.002277
DEPRECIABLE HYDRO PROD· DEMAND DHYDPLTI 1.000000 0.169430 0.830570 0.830570 0.105270 0.069140 0.109090 0.539110 0.005680 0.002280
DEPRECIABLE HYDRO PROD - ENERGY DHYOPLTI 1.000000 0.147370 0.852630 0.852630 0.106650 0.069010 0.108270 0.561170 0.005980 0.001550
DEPRECIABLE HYDRO PRODUCTION DHYOPLT 1.000000 0.168010 0.831990 0.831990 0.105359 0.069132 0.109037 0.540530 0.005699 0.002233
DEPRECIABLE TRANSM - DIST BD DTRNPLT~ 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
DEPRECIABLE TRANSM - OTHER TRANSM DTRNPLT( 1.000000 0.211418 0.788582 0.788582 0.099948 0.065646 0.103569 0.511857 0.005396 0.002166
DEPRECIABLE WIND PRODUCTION DWINDPL" 1.000000 0.169430 0.830570 0.830570 0.105270 0.069140 0.109090 0.539110 0.005680 0.002280
TOTAL DEPRECIABLE TRANSMISSION DTRANPl- 1.000000 0.211418 0.788582 0.788582 0.099948 0.065646 0.103569 0.511857 0.005396 0.002166
DEPRECIABLE DISTRIB - BULK DEL DDISPlTS 1.000000 0.291931 0.708069 0.706069 0.187306 0.218063 0.259783 0.023011 0.014215 0.005691
DEPRECIABLE OISTRIB - OTHER DISTRIB ODISPlTO 1.000000 0.012110 0.987890 0.987890 0.519266 0.238465 0.197946 0.012689 0.010275 0.009248
TOTAL DEPRECIABLE DISTRIBUTION OOISTPlT 1.000000 0.053518 0.946482 0.946482 0.470142 0.235446 0.207097 0.014216 0.010858 0.008722
DEPRECIABLE TRANSMISSION & DISTR OTDPlT 1.000000 0.106832 0.891168 0.891168 0.340460 0.175963 0.170830 0.188544 0.008944 0.006425
DEPRECIABLE GENERAL - ENERGY OGENPlTI 1.000000 0.147370 0.852630 0.852630 0.106650 0.069010 0.108270 0.561170 0.005980 0.001550
DEPRECIABLE GENERAl- OTHER DGENPlTI 1.000000 0.115171 0.884829 0.884829 0.282139 0.130758 0.129053 0.328693 0.007146 0.007040
TOTAL DEPRECIABLE GENERAL OGENPlT 1.000000 0.123233 0.876767 0.876767 0.238196 0.115296 0.123849 0.386906 0.006854 0.005665
DEPRECIABLE PlANT HELD DHElDPll 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
TOTAL DEPRECIABLE PlANT TOTOPlT 1.000000 0.143460 0.856540 0.856540 0.204418 0.113045 0.133485 0.394483 0.007001 0.004107
TOTAL ACCUM PROV FOR DEPRECIATION TOTOR 1.000000 0.148131 0.851869 0.851869 0.194171 0.108902 0.131264 0.406696 0.006891 0.003945
TOTAl.. ACCUM PROV FOR AMORT RES TOTRSV 1.000000 0.123233 0.876767 0.876767 0.238196 0.115296 0.123849 0.386906 0.006854 0.005665
TOTAL NET PLANT INCl CWIP TOTNETPI 1.000000 0.139791 0.860209 0.860209 0.211661 0.115770 0.134726 0.386782 0.007082 0.004189
TOTAL NET PLANT EXCl CWIP TOTNETPI 1.000000 0.140015 0.859985 0.859985 0.211904 0.115916 0.134888 0.385971 0.007074 0.004233
INTERNAllY DEVElOPED-32
-------------------- 0.005924 0.001734
TOT AI.. PURCHASED POWER TOTPP 1.000000 0.150218 0.849782 0.849782 0.106632 0.069250 0.108797 0.557445
TOTAL MATERIALS AND SUPPLIES TOTMS 1.000000 0.166473 0.833527 0.833527 0.134780 0.083030 0.116930 0.490186 0.006103 0.002498
TOTAl CUSTOMER ADVANCES CUSTADV 1.000000 0.000000 1.000000 1.000000 0.531805 0.248404 0.194901 0.007791 0.011282 0.005817
TOTAl CUSTOMER DEPOSITS CUSTDEP 1.000000 0.000000 1.000000 1.000000 0.531805 0.248404 0.194901 0.007791 0.011282 0.005817
TOTAl ACCUMULATED DEFERRED TAXES TOTDTAX 1.000000 0.141557 0.858443 0.858443 0.213647 0.117917 0.136877 0.378620 0.007162 0.004220
TOTAl AVERAGE RATE BASE TOTRB 1.000000 0.138382 0.861618 0.861618 0.211495 0.115411 0.134336 0.389130 0.007079 0.004166
TOTAL AVERAGE RATE BASE· RETAIL TOTRBR 1.000000 0.000000 MAP 18 - 187
1.000000 1.000000 0.245462 0.133947 0.155912 0.451627 0.008216 0.004835
CONSERVATION IMPROVE PROJECT RETAIL CIPEXP 1.000000 0.000000 1.000000 1.000000 0.125084 0.080938 0.126984 0.658164 0.007014 0.001818
INTERNALLY DEVELOPED CONT-33

------------
SAlES BY RATE CLASS RSAlES 1.000000 0.144774 0.B55226 0.855226 0.131149 0.082050 0.122458 0.507132 0.007354 0.005083
SAlES BY RATE CLASS (FERC) RSALESR 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
SAlES BY RATE CLASS (RETAIL) RSAlESJ 1.000000 0.000000 1.000000 1.000000 0.153350 0.095940 0.143187 0.592980 0.008598 0.005944
TOTAL SALES OF ELECTRICITY TOTSALE~ 1.000000 0.143579 0.856421 0.856421 0.128294 0.080601 0.121003 0.514668 0.007184 0.004670
TOTAL OTHER OPERATING REVENUE TOTOTHR 1.000000 0.156216 0.843784 0.843784 0.173555 0.095729 0.109297 0.456490 0.005867 0.002846
TOTAL OPERATING REVENUE TOTREV 1.000000 0.143721 0.856279 0.856279 0.128802 0.080771 0.120871 0.514016 0.007170 0.004650
TOTAL OPERATING REVENUE - RETAIL TOTREVR 1.000000 0.000000 1.000000 1.000000 0.150420 0.094327 0.141159 0.600290 0.008373 0.005430
STEAM EXPENSE STMEXP 1.000000 0.163006 0.836994 0.836994 0.105672 0.069102 0.108851 0.545534 0.005767 0.002067
HYDRO EXPENSE HYDEXP 1.000000 0.165918 0.834082 0.834082 0.105490 0.069119 0.108959 0.542622 0.005728 0.002164
OTHER POWER SUPPLY EXPENSE OPSEXP 1.000000 0.169430 0.830570 0.830570 0.105270 0.069140 0.109090 0.539110 0.005680 0.002280
TOTAL PURCHASED POWER PPWREXF 1.000000 0.150218 0.849782 0.849782 0.106632 0.069250 0.108797 0.557445 0.005924 0.001734
FUEL FUELEXP 1.000000 0.147370 0.652630 0.852630 0.106650 0.069010 0.108270 0.561170 0.005980 0.001550
TRANSMISSION EXPENSE TRANEXP 1.000000 0.213770 0.786230 0.786230 0.099650 0.065450 0.103260 0.510330 0.005360 0.002160
METERS METEXP 1.000000 0.012578 0.987422 0.987422 0.741176 0.185084 0.020791 0.035630 0.004741 0.000000
CUSTOMER INSTALLATION EXPENSE CIEXP 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
OTHER EXPENSE (BD & OTHER DIST) OTHEXP 1.000000 0.044233 0.955767 0.955767 0.454162 0.242597 0.226555 0.011092 0.011399 0.009962
TOTAL DISTRIBUTION EXPENSE DISTEXP 1.000000 0.041983 0.958017 0.958017 0.474565 0.238508 0.211928 0.012836 0.010926 0.009253
DISTRIB EXP BD & OTH DIST OISTESD 1.000000 0.369231 0.630769 0.630769 0.473466 0.118232 0.013281 0.022761 0.003028 0.000000
CUSTOMER ACCOUNTING EXPENSE CAEXP 1.000000 0.002197 0.997803 0.997803 0.776948 0.161875 0.010441 0.035827 0.004636 0.008075
CUSTOMER SERVICE & INFORMATION EXP CSIEXP 1.000000 0.054790 0.945210 0.945210 0.262360 0.150560 0.130910 0.363480 0.007750 0.030150
SALES EXPENSE SALESEXF 1.000000 0.000000 1.000000 1.000000 0.789400 0.151380 0.059220 0.000000 0.000000 0.000000
TOTAL ADMINISTRATIVE & GENERAL EXP TOTAG 1.000000 0.124252 0.875748 0.875748 0.232212 0.114263 0.124850 0.392060 0.006879 0.005483
TOTAL OPERATION & MAINTENANCE EXP TOTOM 1.000000 0.141141 0.858859 0.858859 0.148747 0.084229 0.114063 0.502652 0.006247 0.002920
TOTAL OPER & MAINT LESS PURCH PWR TOTOMLP 1.000000 0.135572 0.864428 0.864428 0.174589 0.093421 0.117294 0.469030 0.006446 0.003647
TOTAL 0 & M LESS PUR PWR, FUEL, LABOR OMLPPFL 1.000000 0.130465 0.869535 0.869535 0.209906 0.106889 0.123489 0.417846 0.006710 0.004695
TOTAL O&M STEAM LABOR LABORST 1.000000 0.160459 0.839541 0.839541 0.105831 0.069087 0.108757 0.548081 0.005802 0.001983
TOTAL O&M HYDRO LABOR LABORHY 1.000000 0.157293 0.842707 0.642707 0.106029 0.069068 0.106639 0.551247 0.005845 0.001878
TOTAL O&M DISTRIBUTION LABOR LABOROIS 1.000000 0.041390 0.958610 0.958610 0.479943 0.237431 0.208073 0.013296 0.010801 0.009067
TOTAL O&M LABOR LESS A&G - ENERGY LABLAGE 1.000000 0.147370 0.852630 0.852630 0.106650 0.069010 0.106270 0.561170 0.005980 0.001550
TOTAL O&M LABOR LESS A&G· OTHER LABLAGO 1.000000 0.115171 0.884829 0.864829 0.282139 0.130758 0.129053 0.328693 0.007146 0.007040
TOTAL OPER & MAINT LABOR LESS A&G LABLAG 1.000000 0.123233 0.876767 0.876767 0.238196 0.115296 0.123849 0.366906 0.006854 0.005665
TOTAL OPERATION & MAINT LABOR LABOR 1.000000 0.123233 0.876767 0.876767 0.238196 0.115296 0.123849 0.386906 0.006854 0.005665
TOTAL 0 & M LABOR ENERGY LABORE 1.000000 0.147370 0.852630 0.852630 0.106650 0.069010 0.108270 0.561170 0.005980 0.001550
TOTAL 0 & M LABOR EXCL ENERGY LABORO 1.000000 0.115171 0.884829 0.864829 0.282139 0.130758 0.129053 0.328693 0.007146 0.007040
TOTAL DEPRECIATION EXPENSE DEPEXP 1.000000 0.133482 0.866518 0.866518 0.231867 0.124823 0.139860 0.357961 0.007359 0.004648
TOTAL INCOME TAXES TINCTAX 1.000000 0.077229 0.922771 0.922771 0.851991 0.308027 0.087124 -0.293685 ..().007101 -0.023384
TOTAL PROPERTY TAXES PROPTAX 1.000000 0.149764 0.850236 0.850236 0.206323 0.114602 0.134570 0.383631 0.007037 0.004072
__
REVENUES
-------_. ._--------
REVENUE FROM ELECTRIC SALES 1.000000 0.144774 0.855226 0.855226 0.131149 0.082050 0.122458 0.507132 0.007354 0.005083
MAP 18 - 188
DEVELOPMENT OF RATE BASE·2
ELECTRIC PLANT IN SERVICE
INTANGIBLE PLANT
PRODUCTION· ENERGY LABLAGE 9,643,221 1,421,122 8,222,100 8,222,100 1,028,450 665,479 1,044,072 5,411,466 57,666 14,947
OTHER LABLAGO 28,667,457 3,324,680 25,542,777 25,542.777 8,144,644 3,774,660 3,725.441 9,488,528 206,281 203,223
TOTAL INTANGIBLE PLANT 38,510,678 4,745,801 33,764,877 33,764,877 9,173,094 4.440,139 4,769.512 14,900,015 263,947 218,170
TANGIBLE PLANT
STEAM
PRODUCTION - DEMAND DPROD 826,118,581 139,969,271 686,149,310 686,149,310 86,965,503 57.117.839 90,121,276 445,368,788 4,692,354 1,883,550
AFUDC CONTRA (FERC) DPRODR (554,409) (554,409) 0 0 0 0 0 0 0 0
AFUDC CONTRA (RETAIL) DPRODJ (8,488,345) 0 (8,488,345) (8,488,345) (1,075,849) (706,604) (1,114,889) (5,509,652) (58,049) (23,301)
TOTAL STEAM 817,075,827 139,414,862 677,660.965 677,660,965 85,889,654 56,411,235 89,006,387 439,859,136 4,634,304 1,860,249
HYDRO
PRODUCTION· DEMAND DPROD 56,119.099 9,508,259 46,610,840 46,610,840 5,907,658 3,880,075 6,122,033 30,254,367 318,756 127,952
PRODUCTION· ENERGY EPROD 3,860,834 568.971 3,291,863 3,291,863 411.758 266,436 418,012 2,166,584 23,088 5,984
TOTAL HYDRO 59,979.933 10,077.230 49,902,703 49.902,703 6,319,415 4,146.511 6.540,045 32,420,952 341,844 133,936
WIND
TOTAL WIND PRODUCTION - DEMAND DPROD 50,652.618 8,582,073 42.070,545 42.070,545 5,332,201 3,502,122 5,525,694 27,307,333 287.707 115,488
TRANSMISSION
PRODUCTION - DEMAND DPROD 12,176.677 2.063,094 10,113,583 10.113.583 1,281,839 841,895 1.328,354 6,564,568 69.164 27,763
TRANSMISSION DTRAN 217,333.625 46,459.409 170,874,216 170,874.216 21,657,296 14,224,486 22.441,870 110,911,869 1,189,255 469,441
TOTAL TRANSMISSION 229,510,302 48,522,503 180,987,799 180,987,799 22.939,135 15,066,381 23.770,224 117,476,437 1.238,418 497,203
DISTRIBUTION
PRIMARY
OVERHEAD LINES - DEMAND DDISTPOL 56,362.313 0 56,362,313 56,362.313 15.163,499 17,643,428 21.030,808 913,102 1.150.803 460,673
OVERHEAD LINES - CUST CDISTPOl 25,476.387 0 25,476,387 25,476.387 21.588,687 3,685,503 118,359 197 48,555 37,086
UNGRD LINES - DEMAND DDISTPUL 49.359.313 0 49,359,313 49,359,313 13,279,439 15,451,237 18,417,736 799,650 1.007.816 403,435
UNGRD LINES - CUST CDISTPUL 18.237.665 0 18,237,665 18,237.665 15,454,595 2,638,324 64,729 141 33,327 26,548
SECONDARY
OVHD LINES· DEMAND DDISTSOl 19,684,989 0 19.684,969 19,664,969 12,238,543 5,515,727 1.673,417 0 105,696 151,604
OVHD LINES· CUST CDISTSOl 15.706,937 0 15.706,937 15,706,937 13,353,131 2,275,848 25,813 0 19,576 32,569
UNGRO ltNES - DEMAND DDISTSUL 6.620.521 0 6.820,521 6,820,521 2,867,397 1,292,410 2,613,519 0 47.195 0
UNGRD LINES - CUST CDISTSUL 1,050,825 0 1.050,625 1,050,825 885,935 151.010 11,416 0 2,464 0
OVHD ltNE TRANSFRM - OEM DDISTSOl 30.303.135 0 30,303,135 30,303,135 16,635,438 9.869,544 3,244.338 0 213,618 320.198
OVHD LINE TRANSFRMS - CUST CDISTSOl 9,664,070 0 9,664,070 9,664,070 8,215,835 1,400,270 15,882 0 12.045 20,039
UNGRD LINE TRANSFRMS - OEM DDISTSUT 23,507,620 0 23.507,620 23,507,620 6,053,173 4,787,941 10,469,412 0 197,095 0
UNGRO LINE TRANSFRMS - CUST CDISTSUl 5,924,732 0 5,924,732 5,924,732 4,995,057 851,418 64,366 0 13,692 0
OVHD SERVICES - DEMAND DDISTSO~ 1,837,018 0 1,837,016 1,837,018 1,150,974 518,727 157,377 0 9,940 0
OVERHEAD SERVICES - CUST CDISTSO~ 4,354,483 0 4,354,483 4,354,483 3,709,622 632.251 7,171 0 5,438 0
UNGRD SERVICES· OEM DDISTSUS 4.214.752 0 4,214,752 4.214,752 1,771,913 798,647 1,615,029 0 29,164 0
UNGRD SERVICES - CUST CDISTSUS 7,238,377 0 7.238,377 7,238,377 6,102,572 1,040,196 78,637 0 16,972 0
METERS CMETERS 42.776.974 538,056 42,238,918 42,238,918 31,705,264 7.917.334 889,381 1,524.139 202,800 0
CUSTOMER INSTALLATION CDISTSPI 0 0 0 0 0 0 0 0 0 0
LEASED PROPERTY CDISTSLP 1,616.309 0 1,616,309 1.616,309 0 0 0 0 0 1,616.309
DEVELOPMENT OF RATE BASE CON'T·3

DISTRIBUTION PLANT CON'T
STREET LIGHTING ClIGHT 2,463,070 2,463,070 0 0 0 0 0 0 0 0
PRODUCTION - DEMAND DPROD 1,577,275 267,238 1.310,037 1,310,037 166,040 109,053 172,065 850,325 8,959 3,596
DISTRIBUTION BULK DELIVERY DSUB46 61,614,235 17,987,083 43,627,152 43.627,152 11,540.739 13,435,764 16,006,323 1,417.803 875,875 350,648
DISTRIBUTION SUBSTATIONS DDISPSUE 25,545,638 0 25,545,636 25.545,636 6,872,702 7,996,701 9.531,994 413,839 521,581 208.618
DIST BULK DEL SPECIFIC ASSIGN DSUBSATI 392.077 392,077 0 0 0 0 0 0 0 0
OIST PRIMARY SPECIFIC ASSIGN ODPSAOP 635,673 635,673 0 0 0 0 0 0 0 0
TOTAL DISTRIBUTION PlANT 416,364,386 22,283,196 394,081,190 394,081,190 195.750.554 98,031,331 86.227,771 5,919.196 4.520,814 3,631.523
GENERAL PLANT
PRODUCTION - ENERGY LABLAGE 33,554.458 4.944.921 MAP 18 - 189
28.609.538 28.609.538 3.578.583 2.315.593 3.632.941 18.829.755 200.656 52.009
OTHER LABLAGO 100,446,920 11.568.523 88.878.397 88.878.397 28.340.024 13,134.271 12.963.006 33.016.190 717.772 707,133
TOTAL GENERAL PLANT 134,001,378 16,513.444 117.487.934 117,487,934 31.918.607 15.449.865 16.595.947 51.845.948 918,427 759.142
UTILITY PLANT IN SERVICE 1.746,095.122 250.139.110 1,495.956.012 1,495,956.012 357.322.660 197.047,583 232,435,580 689,729.014 12.205.462 7.215,712
PLANT HELD FOR FUTURE USE DTRAN 0 0 0 0 0 0 0 0 0 0
UTILITY PlANT 1,746,095,122 250,139.110 1,495.956,012 1,495,956.012 357.322.660 197,047.583 232,435,580 689.729.014 12.205.462 7.215,712

STEAM PRODUCTION DEMAND DPROD 28,817.505 4.882.550 23.934.955 23.934.955 3.033,619 1.992,442 3.143,702 15,535,805 163,683 65,704
HYDRO
PRODUCTION - DEMAND DPROD 1,968,758 333.567 1.635.191 1,635,191 207.251 136,120 214,772 1.061.377 11.183 4.489
PRODUCTION - ENERGY EPROD 218.651 32.223 186,428 186,428 23,319 15.089 23.673 122.700 1.308 339
TOTAL HYDRO 2,187.409 365.789 1.821.620 1,821,620 230.570 151.209 238,445 1.184.078 12,490 4.828
TRANSMISSION DTRAN 7,641.994 1,633,629 6.008.365 6.008.365 761.525 500,169 789.112 3.899.939 41,114 16.507
TOTAL TRANSMISSION 7.641,994 1.633.629 6.008.365 6.008.365 761.525 500.169 789,112 3.899.939 41,114 16,507
DISTRIBUTION
DIST BULK DELIVERY DSUB46 1.216.686 355.188 861,498 861.498 227.893 265.314 316,074 27.997 17.296 6,924
DIST SUBSTATIONS DDISPSUE 1.169.936 0 1.169.936 1,169,936 314,755 366.232 436.545 18.953 23.887 9.563
PRI OVERHEAD LINES - DEMAND DDISTPQL 2.581.274 0 2.581.274 2,581.274 694,456 808.031 963,166 41,818 52.704 21.098
PRI OVERHEAD LINES - CUST CDISTPOL 1.166.764 0 1,166.764 1,166.764 988,716 168.788 5,421 9 2,132 1.698
PRI UNGRD LINES - DEMAND DDISTPUL 2,260,551 0 2.260.551 2,260,551 608.170 707.634 843.493 36.622 46.156 18,476
PRI UNGRD LINES - CUST CDISTPUL 835,246 0 835.246 835.246 707.788 120.830 3.880 6 1,526 1.216
SEC OVHD LINES· DEMAND DDISTSOL 901,531 0 901.531 901.531 560,499 252.609 76.639 0 4.841 6.943
SEC OVHD LINES· CUST CDISTSOL 719,344 0 719.344 719.344 611,545 104,229 1,182 0 897 1,492
SEC UNGRD LINES - DEMAND DDISTSUL 312,365 0 312.365 312.365 131.321 59.190 119.694 0 2.161 0
SEC UNGRD LINES - CUST CDISTSUL 48,126 0 48.126 48.126 40,574 6.916 523 0 113 0
METERS CMETERS 1,959,094 24,642 1,934,452 1,934,452 1,452,033 362.597 40.732 69.802 9.288 0
TOTAL DISTRIBUTION 13,170,917 379,830 12.791.087 12.791.087 6.337,750 3.222.369 2,807.349 195.208 161.001 67,411
GENERAL PLANT
PRODUCTION - ENERGY LABLAGE 3.511.340 517,466 2.993.873 2.993.873 374,484 242.318 380.173 1,970,458 20.998 5,443
OTHER LABLAGO 10.511.367 1,210,600 9.300.768 9.300.768 2.965.670 1,374.449 1.356,527 3,455,012 75.112 73.999
TOTAL GENERAl PLANT 14,022,707 1,728,066 12.294.641 12,294.641 3,340,154 1,616,766 1.736.699 5,425,470 96.110 79.441
TOTALCWIP 65.840.532 8,989,864 56.850.668 56.850.668 13.703.618 7.482.955 8.715.307 26,240,500 474.398 233.890
TOTAL UTILITY PlANT 1,811.935.654 259,128,974 1,552,806.680 1.552.806.680 371,026.276 204,530,538 241.150.887 715,969,514 12.679.861 7.449.602
DEVELOPMENT OF RATE BASE CONT-4

LAND
STEAM PRODUCTION STMPLT 5.018.376 856.268 4,162,108 4.162.108 527.523 346,471 546.666 2.701,559 28.463 11,425
HYDRO PRODUCTION
PRODUCTION - DEMAND DPROD 3.100.514 525.320 2,575,194 2.575,194 326,391 214,370 338.235 1.671,518 17,611 7.069
PRODUCTION· ENERGY EPROD 213.306 31,435 181,872 181.872 22,749 14.720 23.095 119,701 1.276 331
WINO PRODUCTION DPROD 0 0 0 0 0 0 0 0 0 0
TRANSMISSION
TRANSMISSION TRANPLTC 5.968.063 1,261,753 4,706,310 4,706,310 596,497 391.778 618,108 3,054.794 32.203 12.929
TOTAL TRANSMISSION 5.968.063 1,261,753 4.706,310 4,706.310 596,497 391,778 618,108 3.054.794 32.203 12.929
DISTRIBUTION
DIST BULK DELIVERY DSUB46 263.103 76.808 186.295 186,295 49.281 57.373 68.350 6.054 3,740 1,497
OTHER DISTRIBUTION DISTPLTO 1.514.843 18,345 1,496,498 1,496,498 786,607 361.237 299,857 19.222 15.565 14.010
TOTAL DISTRIBUTION 1,777,946 95.153 1.682.793 1,682,793 835.888 416.610 368.207 25.276 19,305 15.507
GENERAL
PRODUCTION - ENERGY LABLAGE 494.873 72,929 421.943 421,943 52,778 34,151 53.580 277,708 2,959 767
OTHER LABLAGO 1.481,425 170,617 1.310.809 1.310,809 417.968 193,709 191.183 486,934 10.586 10,429
TOTAL GENERAL 1.976,298 243,546 1,732,752 1.732,752 470,746 227.860 244.763 764,642 13.545 11.196
PlANT HELD DTRAN 0 0 0 0 0 0 0 0 0 0
TOTAL LAND 18,054,503 3.013,475 MAP 18 - 190
15.041,028 15,041,028 2,779,795 1.613,809 2,139,074 8,337,490 112,403 58,458
DEPRECIABLE PLANT IN SERVICE

STEAM PRODUCTION 812,057,451 138,558,594 673,498,857 673,498.857 85,362,130 56.064,764 88,459,721 437.157,577 4,605,841 1,848.824
HYDRO PRODUCTION
PRODUCTION - DEMAND 53,018,585 8,982,939 44.035,647 44.035,647 5,581,266 3,665,705 5,783,797 28,582,850 301,146 120,882
PRODUCTION· ENERGY 3,647,528 537,536 3,109,991 3,109.991 389,009 251,716 394,918 2,046,883 21,812 5,654
WIND PRODUCTION 50,652,618 8.582,073 42.070,545 42,070,545 5,332,201 3.502,122 5,525.694 27,307.333 287,707 115,488
TRANSMISSION 223,542,239 47.260,750 176.281,489 176.281,489 22.342,638 14,674,603 23,152,116 114,421,643 1,206,215 484.274
DISTRIBUTION
DIST BULK DELIVERY 61,351,132 17,910,275 43,440,857 43,440,857 11,491,458 13,378,391 15,937,973 1,411.749 872,135 349,150
OTHER DISTRIBUTION 353,235,308 4,277,769 348,957,539 348,957,539 183,423,208 84,234,330 69,921,591 4,482,171 3.629,374 3,266,866
GENERAL
PRODUCTION - ENERGY 33,059,586 4,871,991 28.187,595 28.187,595 3,525,805 2.281,442 3,579,361 18,552.048 197,696 51.242
OTHER 98,965,494 11,397,907 87,567,588 87,567,588 27,922,056 12,940,563 12,771,823 32,529,256 707,186 696,704
PLANT HELD 0 0 0 0 0 0 0 0 0 0
TOTAL DEPRECIABLE PLANT 1,689,529,941 242,379,833 1,447,150,108 1,447,150.108 345,369.771 190,993,636 225.526,994 666,491,509 11,829,112 6,939,084
ACCUMULATED PROVISION FOR DEPREC

STEAM PRODUCTION DSTMPLT 383,454,022 65,427,452 318,026,570 318,026,570 40,308,050 26,473,816 41,770,734 206,426,074 2,174,881 873,016
HYDRO PRODUCTION
PRODUCTION - DEMAND DHYDPLTC 30,853,560 5,227,519 25,626,041 25,626,041 3,247,954 2,133,215 3,365,815 16,633,463 175,248 70,346
PRODUCTION - ENERGY DHYDPLTI 2.122.637 312,813 1,809,824 1,809,824 226,379 146,483 229,818 1,191,160 12,693 3,290
WIND PRODUCTION DWINOPL- 695,020 117.757 577,263 577,263 73,165 48,054 75,820 374,692 3,948 1,585
TRANSMISSION
TRANSMISSION DTRNPLT( 111.177,005 23,504.769 87,672,236 87,672,236 11,111,938 7,298,300 11,514,526 56.906,720 599,902 240,850
DISTRIBUTION
OIST BULK DELVERY DOISPLTS 28,474,214 8.312,495 20.161,719 20,161,719 5,333,402 6,209,163 7,397,113 655,219 404.774 162,047
OTHER DISTRIBUTION DDISPLTO 138,207.364 1,673.726 136,533,638 136,533,638 71,766,433 32,957.647 27,357,624 1,753,701 1,420.034 1,278,199
GENERAL
PRODUCTION· ENERGY DGENPLTI 16.372.752 2,412.852 13,959,899 13,959,899 1,746,154 1,129.884 1,772.678 9,187,897 97.909 25,378
OTHER DGENPLTI 49,012,637 5,644.811 43.367,827 43,367,827 13,828,391 6,408,811 6,325,242 16,110.106 350.234 345,042
PLANT HELD DHELDPLl 0 0 0 0 0 0 0 0 0 0
TOTAL ACCUM PROV FOR DEPREC 760,369,211 112.634,194 647,735,017 647,735,017 147,641,867 82,805.372 99,809,370 309,239,032 5,239,623 2,999,753
INTANGIBLE PLANT
PRODUCTION - ENERGY LABLAGE 7,634,859 1,125,149 6,509.710 6,509,710 814,258 526,882 826,626 4,284,454 45,656 11,834
OTHER lABLAGO 22,855,326 2,632,260 20,223,066 20,223,066 6,446,386 2,988,524 2,949,555 7,512,384 183,319 160,898
TOTAL ACCUM PROV FOR AMORT 30,490,185 3,757,409 26,732,776 26,732,776 7,262,643 3,515,406 3,776,181 11,796,837 208,976 172,732
NET PLANT INCLUDING CWIP 1,021,076,258 142,737,371 878,338,887 878,338,887 216,121.768 118,209,760 137.565,336 394,933,645 7,231,262 4.277,117
NET PlANT EXCLUDING CWIP 955.235,726 133,747,507 821,488,219 821,488,219 202,418,150 110,726,805 128,850,029 368,693,145 6,758,863 4,043,227
WORKING CAPITAL REQUIREMENTS

FUEL INVENTORY EPROD 21,172,914 3,120.252 18,052,662 18,052,662 2,258,091 1,461.143 2,292.391 11,881,604 126,614 32,818
MATERIAlS & SUPPLIES
PRODUCTION - DEMAND DPROD 13,450,847 2.278,977 11,171,870 11,171,870 1,415,971 929,992 1,467,353 7,251,486 76.401 30.668
TRANSMISSION DTRAN 2,809,141 600,510 2,208,631 2,208,631 279,931 183,858 290,072 1,433,589 15,113 6,068
OIST BULK DELIVERY DSUB46 222,924 65,078 157,846 157,846 41,755 48,611 57,912 5,130 3.169 1.269
DIST SUBSTATIONS DDISPSUE 97.766 0 MAP 18 - 191 97,766
97.766 26,303 30,604 36,480 1,584 1,996 799
PRI OVERHEAD LINES - DEMAND DDISTPOl 215.704 0 215.704 215,704 58,032 67,523 80,487 3,495 4,404 1,763
PRI OVERHEAD LINES - CUST CDISTPOl 97,501 0 97.501 97.501 82,622 14,105 453 1 178 142
PRI UNGRD LINES - DEMAND DDISTPUL 188,903 0 188,903 188,903 50,822 59,133 70,487 3,060 3,857 1,544
PRI UNGRD LINES - CUST CDISTPUL 69,797 0 69,797 69,797 59.146 10,097 324 1 128 102
SEC OVHD LINES - DEMAND DDISTSOl 75,336 0 75.336 75,336 48,838 21,109 6,404 0 405 580
SEC OVHD LINES - CUST CDISTSOl 60.112 0 60.112 60,112 51,104 8,710 99 0 75 125
SEC UNGRD LINES - DEMAND DDISTSUL 26,103 0 26.103 26,103 10.974 4.946 10,002 0 181 0
SEC UNGRD LINES· CUST CDISTSUL 4,022 0 4,022 4,022 3,391 578 44 0 9 0
OVHD LINE TRANSFRM - OEM DDISTS01 115,973 0 115.973 115,973 63,666 37,848 12,416 0 818 1.225
QVHD LINE TRANSFRMS - CUST CDISTSQ1 38,985 0 36,985 38,985 31.443 5,359 61 0 46 77
UNGRD LINE TRANSFRMS - OEM DDISTSUT 89,966 0 89,966 89,966 30,820 18,324 40,068 0 754 0
UNGRD LINE TRANSFRMS - CUST CDISTSUT 22,675 0 22,675 22,675 19,117 3,258 246 0 53 0
METERS CMETERS 163,712 2,059 161,653 161,653 121.339 30,300 3,404 5,833 776 0
STREET LIGHTING CLIGHT 9,426 9,426 0 0 0 0 0 0 0 0
TOTAL MATERIAlS & SUPPLIES 17,756,894 2,956.051 14,800,843 14,800,843 2,393.273 1,474,357 2.076,311 8,704,178 108,363 44,361
PREPAYMENTS TOTOPLT 2,876,051 412,598 2,463,453 2,463,453 587,916 325,124 383,910 1.134,554 20.136 11.812
CASH WORKING CAPITAL
O&M EXPENSES
FUEL FUElEXP 1,387,221 204,435 1,162,786 1,182.786 147,947 95,732 150,194 778,467 8,296 2,150
PURCHASED POWER PPWREXF (3,275,973) (492,109) (2,783,864) (2,783,864) (349,325) (226,860) (356,416) (1,826,174) (19,408) (5,680)
PAYROll LABOR (279,222) (34,409) (244,813) (244,813) (66,510) (32,193) (34,581) (108,033) (1,914) (1,582)
OTHERO&M OMlPPFL 1,327,574 173.202 1,154,372 1,154.372 278,666 141.903 163,941 554,722 8,908 6,233
TOTAL O&M EXPENSES (840,400) (148,882) (691,518) (691,518) 10,779 (21,418) (76,862) (601,018) (4,119) 1,121
CASH REQUIREMENTS TOTNETPI 0 0 0 0 0 0 0 0 0 0
PROPERTY TAXES PROPTAX (16,112,858) (2,413,129) (13,699,729) (13,699,729) (3,324,446) (1,846,568) (2,168,314) (6,181,392) (113,394) (65,615)
PAYROLL TAXES LABOR 0 0 0 0 0 0 0 0 0 0
ENVIRONMENTAL DPROD (1,468,427) (248,796) (1,219,631) (1,219,631) (154,581) (101,527) (160,191) (791,644) (8,341) (3,348)
INCOME TAXES (PRESENT RATES) TOTRB (112,337) (15,545) (96,792) (96,792) (23,759) (12,965) (15,091) (43,714) (795) (468)
INCOME TAXES (INCREASE) RSALESJ 300,583 0 300,583 300,583 46,095 28,838 43.040 178,240 2,585 1,787
PAYROLL TAXES WITHHELD LABLAG (231,691) (28,552) (203,139) (203,139) (55,188) (26,713) (28,695) (89,843) (1,588) (1,313)
SALES TAX COllECTIONS LABLAG (684,608) (84,387) (600,241) (600,241) (163,071) (78,933) (84,788) (264,879) (4,692) (3,878)
TOTAL CASH WORKING CAPITAL (19,149,738) (2,939,271) (16,210,467) (16,210,467) (3,664,172) (2,059,286) (2,490,901 ) (7.794,050) (130,344) (71,714)
TOTAL WORKING CAPITAL REQUIRED 22,656.121 3,549,630 19,106,491 19,106,491 1,575.108 1.201.339 2,261.711 13,926,287 124,769 17,277
CUSTOMER ADVANCES
PRIMARY OVHD LINES - OEM DDISTPOL 1,055,168 0 1,055.166 1.055,168 283,878 330,306 393,721 17,094 21,544 8,624
PRIMARY OVHD LINES - CUST CDISTPOl 476,948 0 476,948 476,948 404,165 66,997 2,216 4 872 694
SECONDARY OVHO LINES - OEM OOISTSOl 368,526 0 368,526 368,526 229,120 103,261 31,328 0 1,979 2,838
SECONDARY OVHD LINES - CUST CDISTSOl 294,052 0 294.052 294,052 249,986 42,607 483 0 386 610
TOTAL CUSTOMER ADVANCES 2,194.694 0 2,194,694 2.194,694 1.167,150 545,170 427,749 17,098 24.761 12.767
CUSTOMER DEPOSITS CUSTADV 332.118 0 332,118 332,118 176,622 82,499 64,730 2,587 3.747 1,932

ACCOUNTS 281, 282, 283
STEAM DSTMPLT 114.264,212 19,496.513 94.767,699 94,767.699 12,011,264 7,888,846 12,447,125 61,512.232 648,086 260,147
HYDRO DHYDPLT 6.303,942 1,395,146 6,908,796 6,908,796 874,894 574,065 905,439 4,488,530 47.327 18.543
WIND DWINDPL- 3.426,252 580,510 2,845,742 2,845,742 380,682 236,891 373,770 1,647.127 19.461 7.812
TRANSMISSION DTRANPL' 38,802,958 7,760.791 29.022,167 29,022,167 3,678,388 2,415,959 3,611,657 18,837,849 198.586 79.729
DISTRIBUTION DDlSTPLT 64,608,597 3,457.755 61.150.842 61,150,842 30,375.241 15,211,836 13,380,240 918,501 701,509 563.515
GENERAL DGENPLT 29,507.007 3,636,248 25,870.759 25,870,759 7,028.454 3,402,049 3,654,416 11,416,440 202,237 167,163
TOTAL ACCUM DEFERRED INCOME TAXES 256,912,968 36,346,963 220,566,005 220,566,005 54,328,923 29,729,646 34,572,646 99,020,677 1,817,205 1,096,908
MAP 18 - 192
ASSET RETIREMENT OBLIGATION (2300) DPROD (33,915,829) (5,746,359) (28,169,470) (28,169,470) (3,570,319) (2,344,940) (3,699,878) (18,284,363) (192,642) (77,328)

ACCOUNT 190
STEAM DSTMPLT 25,506,754 4,352.130 21.154.624 21,154.624 2,681,228 1,760,996 2,778,523 13,731,135 144.670 58,072
HYDRO DHYDPLT 2.498.247 419.731 2,078,516 2.078,516 263,212 172,708 272,402 1,350,377 14.238 5,579
WIND DSTMPLT 697,789 119,061 578,728 578,728 73,350 48,176 76,012 375,643 3,958 1,589
TRANSMISSION DTRANPL- 8.579,468 1,813,850 6,765.618 6,765.618 857,502 563,206 888,570 4,391,460 46,294 18,586
DISTRIBUTION DDlSTPLT 11,477,268 614,246 10,863,022 10,863,022 5,395,950 2,702,277 2.376,907 163,165 124,618 100,105
GENERAL DGENPlT 23,881,581 2,943,008 20,938,573 20,938,573 5,688,500 2,753,458 2,957,712 9,239,928 163,681 135,294
TOTAL ACCUM DEFERRED INCOME TAXES 72,641,107 10,262.027 62,379,060 62,379,060 14,959,743 8,000,821 9,350,125 29,251,710 497,459 319,223
TOTAl ACCUM DEFERRED INCOME TAXES - NET 184,271,861 26,084,936 158,186,925 158,186,925 39.369,181 21,728,825 25,222,521 69,768,988 1,319.746 777,685
ASSET RETIREMENT OBLIGATION (1823) DPROD 3,605,498 610.880 2,994,818 2,994,618 379,551 249,284 393,324 1.943,760 20,479 8,221
UNAMORT RATE CASE EXP(FERC) RSALESR 0 0 0 0 0 0 0 0 0 0
UNAMORT WPPI TRANSM AMORT OTRAN (6,245,144) (1,335,024) (4,910,120) (4,910,120) (622,329) (408,745) (644,874) (3,187,084) (33,599) (13,490)
MISO 16/17 DTRAN 3,726,659 796,648 2.930.011 2,930,011 371,362 243,910 384,815 1,901,826 20,049 8,050
UNAMORT RATE CASE EXP(RETAIL) RSALESJ 993,158 0 993,158 993.158 152,301 95,284 142,208 588,923 8,540 5,903
TOTAL AVERAGE RATE BASE 827,824,860 114,528,209 713,096,651 713,096.651 175,038,260 95,517,066 111,180,122 322,054,026 5,659.112 3,448,065
MAP 18 - 193
State of Minnesota
OFFICE OF ENERGY SECURITY
Utility Information Request
Docket Number: EOI5/GR-08-415 Date of Request: May IS, 2008

•
Requested From: Minnesota Power Response Due: May 26, 2008
Analyst Requesting Information: Dale V. Lusti, Nancy Campbell, Mark Johnson
Type ofInquiry: [XL.Financial [l.. Rate of Retum [1.. Rate Design

[ L .. Engineering [1.. Forecasting [1.. Conservation
[ L ...Cost of Service [J CIP [1.. 0ther:
Ifyou feel your responses are trade secret or privileged, please indicate this on your response.
Request
No.
112 Subject: Plant in Service, Accumulated Provision for Depreciation, and Construction Work
in Progress
Reference: MP Exhibit _ , Direct Testimony of Marcia A. Podratz
At Page 6, Ms. Podratz states:
Plant in service for the test year was developed beginning with
December 2007 plant balances by major function. Added to these
amounts were forecast additions and retirements for 2008 and
through June 30, 2009 from Minnesota Power's 2008 and 2009
construction budgets to arrive at average plant balances. These
plant additions and retirements are also the basis used for
development of test year depreciation expense and, therefore, the
accumulated provision for depreciation and amortization.
Construction work in progress (CWIP) was obtained from actual
December 2007 balances adjusted for additions to CWIP and
transfer to plant for 2008 and through June 30, 2009 from the
construction budget information. All associated rate base items for
riders have been adjusted out of the test year.
Contd.
Response by: Marcia A. Podratz
Title: Director - Rates
Department: Rates
Telephone: (218) 722-5642, Ext. 3570

MAP 18 - 194
A. Please provide work papers (or identify where they exist within the rate case filing) that
show the development of the test year Plant in Service, Accumulated Depreciation, and
Construction Work in Progress as identified above.
B. Please provide all source documents (or identify where they exist within the rate case
filing) used in the development of (A) above.
Response:
A. and B. Please refer to the following attached files:
(I) 2008 - 2009 Test Year Cost of Plant for Rate Case - rider adjusted Alr-l~ l"n~
(2) Specific AOOssignment Data Test Year A-I+Ac.h~J a B-1
(3) Subfunction and Classification of D300 D400 0500 D600 F\-I+Achozcl
(4) Rider Adjustment Summary Volume III-B MAP Schedule 7 I'H+A-ohll£l
(5) THEC-3 AREA Rider Adjustments "/ Se.e. B~)
(6) Boswell 3 Plan Cost Recovery Rider Adjustments -X<Z. eL~)
(7) CWIP rate case form - 2007 - M.\-Ac.nel:!
(8a) CWIP rate case form - 2008 _ ~Yl<d
(8b) CWIP - 2008 final -*H-pch.J
(9a) CWIP rate case form 08-09 without riders~etA
(9b) CWIP 2008-2009 CWIP without riders-~
(10) 2008 - 09 Test Year Depr & Amort -A-t-.J-F'<ht4 \<l--f-..flld,Qcl
(II) Service Life Petition - Proposed Additional T&D Dep Expense - General Rates
The summary tab of File (I) above shows Test Year Cost of Plant by sub-function. Support and I
detail are provided in the subsequent twelve tabs of File (I). File (2) above details the Specific
Assignment of 14 kV facilities and 23,34 and 46 kV taps that serve only FERC jurisdictional
customers, as noted in summary tab of File (I) above. File (3) above provides detail of the sub-
function and classification of overhead lines, underground lines, transformers and services.
File (4) above summarizes rider adjustments made to remove from rate base projects that will be
or will continue to be recovered via cost recovery riders, as explained in Podratz Direct in
Volume III-B at pages 34- 35. The rider adjustments to Plant in Service, Construction Work in
Progress, and Accumulated Depreciation can be found in Files (I), (9b) and (10), respectively.
Apart from the projects removed from CWIP, adjustments were required for projects or their
components that will be in-service during the test year. These adjustments are detailed in File (5)
for the Taconite Harbor Unit 3 component of the AREA Rider, and File (6) for components of
the Boswell 3 Rider.
Summaries and detail of CWIP by project are shown in Files (7) through (9b) above. File (10)
summarizes 2008, 2009, and Test Year Accumulated Depreciation and Amortization. File (11)
summaries additional transmission and distribution depreciation expenses proposed for General
Rates.
Response by: Marcia A. Podratz
Title: Director - Rates
Department: Rates
Telephone: (218) 722-5642, Ext. 3570

MAP 18 - 195
Minnesota Power
Specific Assignment Data
Test Year
Specific Assignment to
Wholesale Customer Groups
Amount Municipals Staples 1 Great River
Line Plant Assigned Wadena Energy Specific
No. Description 12/31/06 Group A Group C Group E Retail Basis of Assignment
1 Distribution Plant
2 34 kv Taps
3 # 503 City of Staples 15,044 15,044 Engineering analysis - direct.
4 # 507 Pine River 22,312 22,312 Engineering analysis - direct.
5 # 508 Flensburg 21,529 21,529 Engineering analysis· direct.
6 # 521 Blanchard - Retail 61,914 61.914 Engineering analysis - direct.
7 # 522 Hubbard - Retail 229,325 229,325 Engineering analysis - direct.
8 #526 GRE Lastrup ..............
LO,V<tO 28,048 Engineering analysis - direct.
9 Total 34 kv Taps -~ ._~
3fO, I rL. 15,044 71,889 291.239
10
11 23 kv Taps
12 # 302 BuhlTap 17,077 17,077 Engineering analysis - direct.
13 # 314 GRE Nashwauk Village Main Tap 96,207 96,207 Engineering analysis - direct.
14 # 318 GRE Nashwauk Village Alternative Tap ..............
'3,UJU 9,030 Engineering analysis - direct.
15 Total 23 kv Taps 122,314 .. ""
If,Vlf 105,237
16
17 14 kv Taps
18 Line to Pierz 31,753 4,374
19 Line to Randall 260.046 15,665
20 Line to Proctor 692,596 83,319
21 Line to Two Harbors 14,402 14,402
22 Line to GRE Island Lake 2~~"~
23 Total 14 kv Taps -1,291,339 '" ,'uu

24
25 Distribution Substations - Non Bulk Delivery
26 Midway 115/14kv Substation: 4130 (Proctor) 124,448 7,486 116,962 Feeder ratio and Energy.
27 Ridgeview 115/14kv Substation: 4138 (GRE Island Lake) 1,007,675 37,351 970,324 Feeder ratio and 60-min NCP.
28 Two Harbors 115/14kv Substation: 4146 (Two Harbors) 545,767 545,767 Direct.
29 Lake Superior Paper 115/14kv Substation: 4183 (Proctor) 1,762,351 26,501 1,735,850 Feeder ratio and 60-min NCP.
30 Little Falls-Minn Ave 34/12kv Substation: 4438 (Randall) 50,918 3,065 47,853 60-min NCP.
31 Pierz 34/12kv Substation: 4451 (Pierz) 112,505 - ---
.IO,OUJ 97,002 eO-min NCP.
32 Total Distribution Substations - Non Bulk Delivery 3,603,664 ~...... .........
..J;;>U,..JLL 37,351 2,967,991
33
34 Total Specific Assignment 11 5,395,489 733,159 15,044 279,547 4,367,739
11 All specific assignments identified in separate 2006 study.
(2) SpecifIC Assignment Data Test Year.xls

MAP 18 - 196
Minnesota Power
Dislribulion Planl Sludy
Summary of Results Based on 2006 Analysis
FERC
Account Customer Classification
Function COSS Tolal System Minimum System Demand Classification
Plant Code Lines Function $ % $ % $ %
Poles, Towers 364.365 15.16 Primary Overhead Lines 74.671.683 69.81% 23.244.025 31.13% 51.427.658 68.87%
OH Conductors 0300 19.20 Secondary Overhead Lines 32.297.933 30.19% 14.334.113 44.38% 17.963.820 55.62%
106.969.616 100.00%
UG Conduits. & 366.367 17.18 Primary Underground Lines 60,451.188 89.57% 16.311.071 26.98% 44.140.118 73.02%
Conductors 0400 21.22 Secondary Underground Lines 7.036.688 10.43% 939.548 13.35% 6.097.140 86.65%
67.487.876 100.00%
Line 368 23.24 Overhead Transformers 35.996.620 57.59% 8.703,421 24.18% 27.293.200 75.82%
Transformers 0500 25.26 Underground Transformers 26.503.441 42.41% 5.335.977 20.13% 21.167,464 79.87%
62.500.061 100.00%
Services 3691 27.28 Overhead Services 6.293.397 35.09% 4,425.984 70.33% 1.867,414 29.67%
3692 29.30 Underground Services 11.640.355 64.91% 7.356.273 63.20% 4.284.083 36.80%
0600 17.933.752 100.00%
Subfunctlonalizatlon and Classification of Distribution Plant for COSS Based on 2006 Ratios and Test Year 7/08·6/09 Plant Balances Rider Adjusted
FERC
Account Customer Classification
Function COSS Total System Minimum System Demand Classification
Plant Code Lines Function $ % $ % $ %
Poles, Towers 364. 365 15.16 Primary Overhead Lines 81.838.700 69.81% 25.476.387 31.13% 56.362.313 ~.87%
OH Conductors 0300 19.20 Secondary Overhead Lines 35.391.926 30.19% 15.706.937 44.38% 19.684.989 55.62%
117.230.626 100.00%
UG Conduits. & 366.367 17.18 Primary Underground Lines 67.596.978 89.57% 18.237.665 26.98% 49.359.313 73.02%
Conductors 0400 21.22 Secondary Underground Lines 7.871.346 10.43% 1.050.825 13.35% 6.820.521 86.65%
75,468.324 100.00%
Line 368 23.24 Overhead Transformers 39.967.205 57.59% 9.664.070 24.18% 30.303.135 75.82%
Transformers 0500 25.26 Underground Transformers 29,432.352 42.41% 5.924.732 20.13% 23.507.620 79.87%
69.399.557 100.00%
Services 3691 27.28 Overhead Services 6.191.501 35.09% 4.354.483 70.33% 1.837.018 29.67%
3692 29.30 Underground Services 11,453.131 64.91% 7.238.379 63.20% 4.214.752 36.80%
0600 17.644.632 100.00%
(3) Subfunction and Classification of D300 D400 D500 D600.xlsTest Year - Rider Adjusted
MAP 18 - 197
(4) Rider Adjustment Summary Volume 11I-8 MAP Schedule 7.xls
MINNESOTA POWER
Rider Adjustments for Test Year 7/1/8 - 6/30/09
Item # Item Adjustments

1 Revenue Remove all applicable items from
2 Plant rate base and expenses.
3 Depreciation Expense
4 Accum Depreciation
5 CWIP
6 AFDC Debt & Equity
7 Incremental 0 & M
8 Tax Depreciation Expense
9 Deferred Income Tax Expense
10 Properly Tax
AREA Rider Project # Applicable Adjustment Item #s

Laskin Unit 2 102980 Project will be rolled into base rates.
Laskin Unit 1 103077 Project will be rolled into base rates.
Taconite Harbor Unit 2 102981 Project will be rolled into base rates.
Taconite Harbor Unit 1 103078 Project will be rolled into base rates.
Taconite Harbor Unit 3 103079 2,3,4,5,6,7,8,9
Renewable Resources Rider

Taconite Ridge 103480 Project will be rolled into base rates.
Oliver II Connection NA Project will be rolled into base rates.
Laskin III Biomass 103742 5
HEC Biomass 103726 5
Boise Paper Conservation 103725 5,6
Sappi Paper Conservation 103717 5
Fon du Lac Hydro 102841 5
BNI Wind 104049 5
Bosweli 3 Rider
CEMS 103124 2,3,4,7,8,9
Turbine Gen Sup Upgrade 103125 2,3,4,8,9,10
Turbine Static Exciter 103128 2,3,4,8,9,10
Turbine Rotor 103222 5
Generator Rotor 103225 2,3,4,8,9,10
Environmental Retrofit 103064 5
Boswell 4
Turbine HP/IP Effeciency 103699 5
Boiler Surface Optimization 103983 5
ROFAlLNB Nox Solution 103697 5
Transmission Rider
Badoura-Pine Rv 142L 102707 5
Badoura- Pequot Lk Sub-Add 102853 5
Badoura Sub-Add Line Ex 102854 5
Badoura-Pine Rv Sub Const 103301 5
Tower-Embarrass 140L 102708 5
Tower-Embarrass Sub Const 102458 5
Tower 46kV Sub New Const 102477 5
MAP 18 - 198
(7) CWiP rate case form· 2007.xls

Construction Work in Progress
Actual Calendar 2007
Total
Steam Net General Re9ulated
Steam adjustment Steam Hydro Wind Transmission Distribution Plant CWIP
December 2006 34,162,788 0 34,162,788 703,553 0 7,840,683 22,223,064 3,884,328 68,814,416
December 2007 103,190,310 -200,358 102,989,952 1,403,153 40,109,284 6,186,279 5,804,107 4,411,613 160,904,388
Average 68,676,549 -100,179 68,576,370 1,053,353 20,054,642 7,013,481 14,013,586 4,147,971 114,859,402
Assignment to Subfunction
Production Demand 68,676,549 -100,179 68,576,370 986,628 20,054,642 Labor

Production Energy 66,725 Ratio
Transmission (69kV & above) 7,013,481
Bulk Distribution (46kV, 34kV, & 23kV) 3,752,529
Non-Bulk Distribution-retail jurisdiction 10,261,057
MAP 18 - 199
(Sa) CWIP rate case form - 2008.xls
ALLElE, Inc., d/b/a Minnesota Power

Calendar 2008
Total
General Regulated
Steam ---"!:!y'dro Wind Transmission Distribution Plant CWIP
December 2007 103,250,772 1,403,153 40,109,284 5,896,554 5,607,375 5,023,368 161,290,506
December 2008 221,775,164 2,181,695 30,610,000 12,172,972 6,398,527 11,446,936 ~585,294
Average 162,512,968 1,792,424 35,359,642 9,034,763 6,002,951 8,235,152 222,937,900
Production Demand 162,512,968 1,696,123 35,359,642 Labor

Production Energy 96,301 Ratio
Transmission (69kV & above) 9,034,763
Bulk Distribution (46kV, 34kV, & 23kV) 3,631,264
Non-Bulk Distribution-retail jurisdiction 2,371,687
MAP 18 - 200
Group Name
100451 lAND SAlEs.MlSC UTIlI"
101614-BEC 4 Raplace Coal Piping
2008
PriofYeara
150.531
5
BudgetTolal
5
0
After Yea",
5
o.
Month 1
150,531.
5
__ 2
5
o.
Month 3
5
o.
Month<l
5
o.
Month 5
5
0
--, --, 5
o.
5
o.
Month 8
5
o.
Month 9
5
o.
Monlll10
5
o.
Mooth 11
5
o.
Month 12
0
5
Average Function Codl
A100Generat
Al00Genetat
101858
10;9<12
10201a
he Hart> Fuel Oil Strg & Po
2003 aso Conalruclicn Bu
BEC 4 Blanket
..
-3.869
-"" -"
."
-3.669
.."
-3,669
-"
...,.
-""
-3,869
...,.
-""
-3.869
..
-""
-3,869
..
-""
-3.869
..
-""
.,.
-3.869
..-""
-3.869
..
-""
-3.869
..-""
-3.869
..-""
-3.669
..-""
-3.869
..-""
-3.869
..-""
-3.869
A100 General
A100 Gen«at
A, 100 General,
102017
102151
BEC 4 R&-Rubber ScrubtHl
LEe 1 LIP Healer RepIKeo
-", -", -", , I
-", -", , -", -", -", -", -"
I
-", -", A,'OO General
Al00 General
10221a.BeC Fuel Rpl Ouo;t Wor1<.ou.t S 0 o. 0 o. o. o. o. o. o. 0 0 22.400. 34.900. 0 0 "100e;-..t
102326 BEC 4 R_nd Qen...1Dr -6,460 -6,460 -6,460 -6,460 -6,460 -6,460 -6.460 -6,460 -6,460 -6,"60 -6,460 -6,460 -6,460 -6,460 -6,460 Al00Ger-at
102327 BEC" Turbine Overhaul -3' -3' -3' ." ." ." -3' -3' -3' -3' -3' -3' ." -3' ." A100 General
102427 BEC 3 Rflpillce Steam ON 69,283 69,283 69,283 69,283 69,283 69,283 69,283 69.283 69.283 69,283 69.283 69,283 69.283 69,283 69.283 A100 General,
102443
'0259<
'02620
THEC Fuel Solid Wasle'"
THEC Rpl Bol1om Ash Rei.
BECCom ReplC-14Conv
....
-5,138
14,100
....
-5,138
14,100
....
-5,138
14,100
....
-5,138
14,100
....
-5,138
14,100
-5,138
..56
14,100
_5,138
~56
14,100
....
-5,136
14.100
....
-5,138
14,100
....
-5,138
14.100
....
-5,138
14,100
....
-5,138
14,100
....
-5,138
14,100
....
-5.136
14,100
....
-5,136
14,100
A100 Gen....l
A100 Gen....t
A100 Gener.t
102621 BEC Com Replace C-8 eo. -383 -383 -383 -383 -383 -383 -383 -383 -383 -383 -383 -383 -383 -383 -383 Al00 Gen.... ~
102146 THEC Replace Bushinga 1/ -219 -219 -219 -219 -219 -219 -219 -219 -219 -219 -219 -219 -219 -219 -219 A100 General
102154 BECF Replace Dumper On 2,224 2,224 2.224 2,224 2,224 2,224 2,224 2.224 2,224 2.224 2,224 2,224 2,224 2,224 2,224 A100 General,
102980 LEC AREA Unit 2 -125 -125 -125 -125 -125 -125 -125 -125 -125 -125 _125 -125 .125 -125 _125 Al00 Gen....l
103013 HEClDSD#2-CEMS Repla. 3,419 3,419 3.419 3,419 3,419 3,419 3,419 3,419 3,419 3,419 3,419 3,419 3,419 3,419 3,419 Al00 Gen....t
103064-BEC3 Bal. Environ. compliance 90,009,303 159,606,203. o. 95.490,133 101,259,182. 109,695,995. 118,091,348. 123,031.992. 121,313,264. 135,145,903 139,631,203_ 145,219,003. lSO,OO2,403. 154,619.603. 159.606.203. A100 General
103011 LEC AREA Unit 1 -3,259 -3,259 -3,259 -3,259 -3,259 -3,259 -3.259 -3.259 -3,259 -3.259 -3,259 -3,259 -3,259 -3,259 -3,259 A100 General
103016-THEC AREA Unlll 3,101,045 o. 0 3,310,345. 3,481,945. 1,022,545. 10,999.845 15.005.945. o. 0 0 o. o. 0 o. A100 General
103019-THEC AREA Unll 3 ,<8 o. 0 201,684. 504,260 909,412. 1,411.816 2,080.572. 2,999.190 4.721.295 7,210,856 10,836,491. 16,535,626, 19.184,563, o. A100 Gen.r.~
1031JO.LEC Install Exheu.!er Fane Ula 658,536 o. 0 658,536. 658,536 o. 0 0 o. 0 o. o. 0 o. o. A100 Gener.~
1031J5.HEC - Unit 3 Turbine Overhaul ( 0 o. o. o. o. 0 0 o. 0 0 o. o. 0 81,826. o. Al00 Gener.l
103136 HEC - Turbine Bey OIH Crt 69,211 69,211 69,211 69,271 69,211 69,211 69.211 69.271 69,211 69.277 69.211 69,211 6tI.211 69,211 69,211 A100Gener.1
10314G-LEC - CEMS Upgrade 0 o. 0 0 o. 40,141 0 o. 0 o. o. o. 0 o. o. A100G......t
103155-BEC 2 - 2A BFt> Rebuild 0 0 0 0 o. 0 o. 0 0 o. 0 o. 0 o. o. A100 Gener.t,
103168 BEC 4· 4A Putvertzer Ov.. 46,816 46,816 46.816 46,816 46.816 46,816 0\6,616 46,616 46,816 46,816 46,616 46,616 46,616 46,616 46.816 A100 General,
103116-BEC 4 - Rebuild 4B Centac 0 0 o. 0 0 0 o. 0 o. o. 0 0 o. 0 o. A100 General
103116-THEC - Conatruct Coal Pile Run 510,428 o. o. o. o. o. o. 0 o. o. 0 0 o. o. 0 A100Generat
103119-THEC - Cond-..le Pump RetH 0 o. o. 20,000. o. o. o. o. o. o. 0 0 o. o. 0 ll100Generat
103181-THEC - Boiler Feed Pump RGbu 0 o. 0 o. o. o. 40,000 o. o. 0 o. 0 o. o. o. A1ooGen....t
103182 THEe - Replace Boiler Soc 96,295 96,295 96,295 96,295 96.295 96,295 96,295 96,295 96,295 96,295 96,295 96,295 96,295 96.295 96,295 A100 Generet
103184-THECF -1A11B Aah Cell Partlal 539,116 o. 0 539,118 539.716 539.118 539,118. 539,118. 539,118 539,116. 539,118. 539,118 539,118. 539,718 o. A100 General
103185-lECF _Coal Unlo.ding Ledder 1 120,544 o. 0 131,444. 151.344 208.544. 310,044. 531,244. 166,144. 1,211,644. 1.S01.244. 1,693,144 1,1SS,244. 1,797,844 o. Al00 General
103191 THECF _l""taU Dust ColI_ 264.SS1 264,SS1 264,SSl 264,SSl 264,SSl 264,SSl 264,SSl 264,551 264,SSl 264,551 264,551 264,SSl 264,551 264,551 264.551 ll100G_at
103195-eECF - Boawell F..... Handling ~ 1,220,420 o. o. 1,220,420. 1,220,420. 1.220,420. 1,220,420. 1,220,420. 1.220.420. 1,220,420. 1,220,420 o. o. o. 0 11100 Generat
103196 THECF _ R""tace 01 Con~ 142,501 142,SOl 142,SOl 142,501 142,501 142.S01 142,SOl 142,501 142,501 142,S01 142,SOl 142,501 142.S01 142,S01 142,501 11100 Gen....t
103203-BECF - Replace C2 Discharge ( 0 o. 0 o. o. o. 0 o. o. 0 o. 0 o. o. o. A100 Generat
103204 THECF - Upgrade Convey.: 44,649 44,649 44,649 44,649 44,649 44.649 44,649 44,649 44,649 44,649 44,649 44,649 44,649 44,649 44,649 A100 Ga".rat,
103222-BEC 3 - Unit 3 - HPIIP Rotor Up 531,366 2,631,366. 0 631.388. 631,388. 631.388 631.388. 631,366. 631.388. 1,631,386. 1,631,388. 1,631.388 1,637,366 1,631,388. 2,631,366. A100G"""'.I'
103398 Nel\M:>r1< Conn.-Upgrd Gnra 61,269 81,289 87,289 81.289 61.269 81.289 81,289 81,269 81.289 81.289 81.289 81.289 81,289 81,289 81,289 Al00G.....t
103422-2010 P8lIk Roeouf Dell Simp Cl 2.580 102,580. 0 2.580 2,580. 2.580 2,580. 52.580 52,580. 52,580. 52,580. 102,580 102.580. 102,580. 102,580, A100Generlll
103423
103468
Young 3 Feasibility Phe••.
lEC Unit 1 Turbine Control 11.098
"3 "3
11,09iI 11,og8
", ",
11,098
",
11.098
",
11,098
",
11,098
",
11,096
",
11,098
153
11,09iI
'53
11.098
'53
11,098
153
11,098
'53
11,09iI
'53
11.098
Aloo General
A100 Ganefal,
103481.(1EC-3 Scrubber Roof 0 0 0 0 o. o. 0 0 100,000 165,000. 0 0 o. 0 o. A100 Gen«al,
103483 Laskin 2 A 10 Fan Replace 226,948 228,946 226,948 226,948 226,946 226,946 226,948 226,948 226,948 228.948 226,948 228,948 226,946 226,948 226.948 A100 Goo«.t
103484-THEC-Vital U~ll~_ Replacemer 539.609 1.609,451. o. 633.621. 691,696. 152,114. 911,423 1,081,642. 1,089,029 1,096.083_ 1,303.813 1,412,181. 1,511,318. 1,596,600. 1,609,451. A100 General
1035Ql.(1ECf-Cfy Aah Syslem BEC 3 2.543,490 24.426,190. o. 2,122,690. 2,943,190. 3.265,590. 3.891.290_ 4,922,890. 6,310,990. 9,361.290_ 13.431,190. 11.030,190. 20,144,690. 22,n5,190 24.428,190. A100 Gftnet81
103592-tJnitl of Property Blenket 08 0 o. 0 o. o. 48,550 48,550 48,550. 91,100 91.100 91,100. 145,6SO. 145,6SO. 145,650, o. A100 Generat
103595-eECF-Replace Decking on Brid! 0 0 0 5,100. 10,200. 16,100 28.000 50,100. 93,100 156,800 199,200. 241,600 2SO,000. 250,000. o. A100 General'
103596-BECF-BlankeI2008 0 o. 0 o. o. 23,300 23.300. 23,300. 23,300 48,600 46,600. 46,600. 46.600. 46,600. o. A100 General
o.
103S98-BECF-Replace 411 OISGharge Ct
103599-Upgarde Con~8yOf Belt System
0
0
o.
o.
0
0
o.
o.
o.
o. '."'" 0 '."'"o. 1.500.
o. '."'" 0
40.100.
o.
55,900.
o. 30,000.
0
SS.OOO.
o.
o.
0
o.
Al00 G""er.l
Al00G",,__t
103600-THECF-D3 ConveyDf Belt 0 o. o. o. o. 0 o. o. o. 40.000. 40,000. 40.000 o. o. o. 11100 Gen_at
103601-tJpgrade LEC Coal Handling fa, 0 o. 0 10,031. 20,141, 45,386. 95,901. 196.966. 399,154. 602,813. 601,944. 1,014.541. 1,122.254. 1,160,513. o. II100 General
103602-THECF-ln.tall Con~eyor Smart I 0 o. 0 0 0 o. o. o. 30.000 30.000 30,000. 30.000 30.000 30,000. o. 11100 G""..al
10360J-LECF-lnatall Ceramic Con~e~r 0 o. 0 o. o. o. o. 0 10.000. 20,000 o. 0 0 o. o. Aloo G""..al
103604-eECF-R""lace Oiachsrge ChutE 0 0 o. o. 0 0 99.000 263.100 492.600 624,sao. 624,500, 624,sao. 624.500 0 o. Al00 G""....l
10~THECF-Cover d·2 ConveyDl" Bel 0 o. o. o. o. o. 0 o. 0 38,000. 38,000. 38.000. 38.000. 38,000. o. Al00G......t
10~THECF_lnatatl ~Tripper Roo 0 o. o. o. 55,202. 55,601. 0 0 0 o. o. o. 0 o. o. Al00G""....1
103601-BECF-lnatall Dual CoIIecIIof in T 0 o. 0 184,611. 186,031. 181,385. 188,139 559,441. 923.685 0 0 o. 0 o. 0 A100G.....t
103609-BECF- Replace C-20 Conve~r o. o. o. 0 0 o. 0 0 0 Al00 G""eral
10381o.BECF-Replace C-8 Sump Pum~
103611-t.ECF-Reptace Cruaher Motor
0
0
0
o.
o.
0
0
0
o.
o.
0
0
18,600
0
0
20,500
0
0
""'"
21,400
0
33.600.
23.300.
0
31,300
o.
31,300.
0 65,000.
o.
65.000.
0 0
o.
o.
o.
A100 Gener.t
ll100G""_at
103612-eECF. Replace 4A Con~8yOf e. 0 o. o. o. 0 0 16.600. 18,600. 0 o. 0 o. 0 o. o. II100 Generat
103613-THECF--tnatal ConveyDf Soft St 0 0 o. o. 0 o. 0 0 20,000. 35.000. 35.000. o. o. o. o. ll100G-..t
103614_THEC-Blanket 2008 0 o. 0 o. o. 0 o. 5.000 10,000 15,000. 20.000. 25.000. o. o. o. ll100G-.t
103615-THEC-Poal Ar. . IISh Handling, 0 0 o. o. 0 0 100,368. 401,S05. 903,289 o. o. 0 o. o. o. Al00G. .eral
103616-THEC-C8fTIll Replacemenl 0 0 0 200,136. 402,944, 506,256 110.612. 816,192. 893.159 0 o. 0 o. 0 o. A100 General
103611_THEC-Piping lnalllation 0 o. 0 o. 0 0 o. 25,000. SO.OOO SO.ooo SO,OOO. 63,000 98,000. 0 o. AlooG""....1
103616-THEC-U1&U3 Boiler Flame Sea 0 o. 0 SO.l84. 10,626 111,310 118,164. 169,202. 220,631. 242.305_ 244,052. 295.983 298,098. o. o. ll100G_.t
103819-THEC-oc's F"1eld Device Addillo 0 o. 0 o. 10,258. 95,865 96,564. 122,851. lSO,559 151,6SO_ 152,141. 153.832, 154,923. 156.014. 0 ll100GM.at
103620-THEC-Rebulld fl!3 BFP 0 o. 0 o. 0 o. o. o. 0 0 o. -45,000 o. o. 0 ll100G""....t
IIp\Proi_.....tlllS\2008 Reta~ Rate Caae\lnlormabon Req....ta\DES 101 .112\RMPDnse to Requat OES 112\C8€IP -2008 final ~
MAP 18 - 201
Group Name
l03621.THEC-Condensate Pump Rebui
103622·THEC t""taD 34 & 35 Feedwalel
103623-THEC-ReplaceBoil8l' SoolbkMe
2008
PliotVears
0
0
0
Budget Total
O.
O.
O.
Aft..,.Veal3
0
0
0
Month 1
O.
O.
O.
Monlh2
0
O.
O.
Month 3
O.
O.
O.
..
""' O.
O.
0
Month 5
0
O.
100,000.
""'.620,000. ""'.,
O.
175.000.
O.
O.
225.000.
..
""' 0
0
225.000
Month 9
O.
66.343.
225,000.
Month 10
0
O.
300,000.
Month "
O.
O.
O.
Month 12
O.
O.
O.
Average FUncbon Cod<
A100 Gooeral
Al00G_ _ t
A100 GeoerJ,t
103624.THEC-Reley Project 0 O. O. 15.055. 21.310. 107,804. 208.960 270,705. O. O. 0 O. 0 O. O. A100 Generat
'03625-THEC.I...tali Unit Breaker 1U 0 O. O. 100.368. 301.640. 504,784. 709.200. 804.663. o. o. 0 o. 0 o. 0 Al00 G8flerat
10362&-THEc.J...taIl Unit B.eak. 3U 0 O. O. 100.368. 101.104. 101.840. 102.576. 103.312. 104,072. 104.814 406.660 610.346. O. O. 0 Al00G_al
103627-BEC4.elllnket 0 O. O. O. O. O. 0 0 O. O. 0 O. O. O. O. A100c;-"t
103629-SEC4-Reheal Supemeal Boil« a1,021 O. O. 81.021. 81.021. 81,021. 381.021. O. O. O. 0 O. O. O. 0 Al00~..t
103630-BEC4-Replace Bottom .... h line 0 O. O. O. 0 O. O. 120,000. O. 0 0 O. 0 O. O. A100 Gen..... t
103631 -BEC4-RepI.c:e Venluril,l,b..,rbeo 0 O. O. O. O. 26.000. 26.000. 26.000. 52.000. 52.000 52.000. 78.000. 78.000 78.000. 0 A100 Generat
103632-BEC4-Rebulid 4A SF? 0 O. O. O. O. O. O. 0 O. O. 0 O. O. O. 0 Al00G."..... t
Al00G_ _ t
103633-8EC4-AbaQrber Spray Header F 0 O. O. O. O. O. O. O. O. O. 0 O. O. O. 0
103634-BEC4-4F Pulverizer Overhaul 0 O. 0 O. 40,000. 200,000. 400,000. 560,000, O. 0 O. O. 0 O. 0 A1ooGen...... t
103635-BEC4-Vflnluli T..- Rerubber 0 O. O. O. O. O. O. O. O. 0 0 O. 0 O. O. A100 Generat
10363&-BEC4-lnalan Unit 4 F'ulvwer 0 O. 0 O. O. 40,000. 0 O. O. 0 O. O. O. O. 0 A100 Generat
103637-6EC4-CooUng T _ F"n Oecl<i 0 O. 0 O. O. O. 57,600, 397,600, O. 0 O. O. O. O. 0 A1ooG.-..t
103638-6EC4-Flue Ga. Outlet Duct R"" 0 o. 0 o. o. o. o. O. 0 0 o. o. 0 o. 0 A1ooGen<lf1llt
103639-6EC4-Repl"ce 1-5/2·5 KVA Sill 0 O. 0 O. 0 O. 0 O. O. 0 O. O. 0 O. 0 A100 Gen<lf1ll~
10J6.CD-BECJ-8lanket2008 0 O. 0 O. 0 O. 0 O. 0 0 O. O. 0 O. 0 A100 Gener"t
l00641-6EC3-Repillce Colli Piping 0 O. 0 25.000. 25,000. 25,000. 25,000. 25,000, 65,000. 78,000. 91,000. 104,000. 116,000. 128.000, 0 A1ooGen<lf1llt
10J642-6ECJ-Slarl Up Boa", FIIIId Pum 0 O. 0 O. O. O. 35,000. O. 0 0 O. O. O. 0 O. A100 Gener,,1
10J84J-8EC3-Rebulld Pulv"nzer 0 0 0 O. 0 185,000. 367,500 O. 0 0 O. O. O. O. O. A100 Gener,,~
103644-6EC3-Rebulld GlyooI Hut Exch 0 0 0 O. 0 O. 0 O. 43.600. 87,200 O. O. O. o. O. A100 General,
l00645-8ECJ.lInil 3 Cond__le Polish 0 1.1(10,000 0 O. O. O. 0 O. O. O. O. 250,000. 5OO,OIXl- 1,100.000. 1,100.000. A1ooGen<lf1llt
1OJ646-8EC1&2-61"nkel 2008 0 0 0 30.000. 30,000. 30,000. 30,000. 30,000. 30,000. 30,000. 30,000. 30,000. 30,000_ 30,000. O. AlooGenemt
10J6.47-BEC2- U2 Auxili"f)' Steam Oeau 0 0 0 0 O. O. 0 0 O. 0 0 O. 0 O. O. Al00Generat
10J648-BEC1&2-Wat8l' Retrulment Ptl 0 0 0 O. O. O. 563,038 0 0 0 0 O. 0 O. 0 A100 General;
103649-BEC1-Replace Clibl IK Sootbl 0 O. O. 0 O. 0 0 0 O. O. O. O. O. O. O. A100 Gener.t
10365Q.BEC1-Replace 2A CollI F_ _ 0 O. O. 0 O. 0 O. 34.000. O. 0 0 0 O. O. O. A100 Generat
103651-6EC1 &2oUpgmde Elev.lo' 0 O. O. O. 0 0 0 0 O. 0 O. O. O. O. O. A100 G<:merat
103652-LEC-Blanket 2006 0 O. O. 2,500. 5,000. 7,500. 10,000 12.500. 15.000 17.500. 20,000. 22,500. 25,000 27.500. O. A100 Gener.~
10J65J-.lEC2 Rep!. Conder!, Pump ( 2 0 0 O. O. O. O. O. O. O. 0 0 O. O. 15,000. 76.000. 0 Al00 Gen..... ~
10J654...1...ECl Rep!. Condfln. Ple-np (10 0 0 0 O. O. 15,000. O. O. O. O. O. O. 0 0 0 A100 General
10365S-LECl replace Boiler nle W.II 0 0 0 0 O. 25,000. 0 O. O. O. O. O. 0 O. O. AlooGenemt
103656-LEC-2A Guillotine O"mper 0 0 0 0 O. 20,000. 0 O. 0 0 O. O. 0 O. O. A100 Gener"t
103657-LEC-Ri.k Managemenl Fire Pro 0 O. O. 0 O. 0 0 0 30,000 O. O. 0 O. O. O. A100General,
103658-LEC2-RepIlIQIJ Boiler Refrac10ly 0 O. O. O. 0 25,000. O. O. O. 0 0 O. O. O. O. Al00Geoerat
10365~G-H~DeS LM Replac 0 O. O. O. 10,000. 20.000. 50,000. 80,000. O. 0 O. O. O. 0 0 Al00Genemt
10366C1-LEC1-Replac:e F<MIdwBter Heat. 0 0 O. 10.037. 10,111. 67,093. 67,584 83,130. 110.841. 122,687. O. O. O. 0 0 Al00Gonerat
10J661-LEC2·Repl"ce FeedwlIler Hul. 0 O. 0 10.037. 10,111. 63,179. 63,641. 79.156. 106.840 107,816 119,433. 200.565. 224,112. 246,195. 0 Al00Generat
10J663-LEG-Honey_U OCS LM Repl.c 0 0 0 O. O. O. O. O. 10,000 20,000. 50,000. 80,000. 0 O. 0 A100Generat,
103664-l.EC1-Replace 2 BFP Reclrc V. 0 0 0 0 O. 20,074. 61,372. 61.821, 62,276. 62,728. 63,180. 63,632. 84,158. O. O. Al00G""...... ~
10J665-lEC-Mercury CEMS 0 0 0 0 O. 200,736 0 O. O. O. 0 0 0 O. O. Al00Gener"t
10366fl-.tiE~lanke12006
10J667-HEC4'lo.3 Voltage Regulalor R.
0 0 O. '.500 5,000, '.500 10,000 12,500. 15,000 17,500 20,000 22,500 25,000.
O.
27,500.
3,600.
0
0
A100 General,
A100 General,
0 O. O. 0 O. 0 0 O. 0 0 0 0
lOJ668-HEC-Mercuf)' CEMS 0 O. O. 0 0 0 0 O. O. O. O. 150,552. 358,414. 501,850. O. A100 Gen<lf1llt
10367Q-Gen<lf1lltion F.cIlity S.....nty Upg 0 O. O. O. 0 O. O. O. 50,000. 50.000 50,000. 50,000. 50,000. 50,000. 0 A1ooGen<lf1llt
10J671-BECF-C-10 Conve~r Roof 0 0 0 O. 3,600. 7,200. 7,200 11.100. 51,400. 54.100. 54,100. 54,100. O. 0 0 A100 Gen<lf1llt
103672-LECF-Replace E••t eo.1 Bunk" 0 0 O. O. O. 3,000. 6,000. 8.000. 15,000 40,000. 40,000. 40,000. 40,000. 40,000 O. A100 G"nera~
103673-THEe-FOIID Fan Roo! Replacer 0 O. O. 5,000. 10,000. 10,000. 10,000. 10,000. 50.000 79,700. 79,700. O. O. 0 0 A100 Gen<lf1llt
103674-6EC4-8ES Elevalof Rebuild 0 0 O. O. O. 80,000. O. O. 0 O. O. O. O. 0 0 A100 Generet
103675-BEC4-Rapl.ce 3rd Floor Struclu 0 0 0 O. O. O. 0 O. 0 0 O. O. O. 0 0 A1QO Gener.t
103677-BEC1 &2-L.ow Roof-Bur 0 O. 0 5,000. 10,000 12,500 15,000 25,000. 75,000 137,000 O. O. 0 0 0 Aloo Generat
103678-BEC1&2.ThIrd Floor Roo! and S 0 O. O. 5,000. 10,000 15,000. 18,500. 22.000 62,000. 142,000 O. O. 0 O. O. A100 Gen"'.t,
10367&-lEC-Repiace Adminlatration R0- O 0 O. 2,000. 4,000. 6,000. 6,000. '.000 19,000. 40,000. O. O. 0 O. 0 Aloo Generat
10J680-BECF-Replace Rolary Coal Dun "".552 0 O. 1,192,052, 1,863,552. 2,535,052. 3,027.552 3,520,052, 3,922,952. 0 O. O. O. O. O. A100<>er-..t
10J681.THEC OCP Ul&U3 DeS Electri. 0 0 O. 652,392, 1.259,384. 1,723,251. 2,192,459 2,509,«6 3,029,756 3,352,780 3,678,012. 4,005,452 4,525,097. 0 0 A100 Gener'et
103683-THEC-NFPA 70E Arc RuhlEl.... 0 O. O. 301,104, 403,680. 406,624 509,936 1,015,456. 1,725,506 2,107,547. 2,122,842, 2,138,137, O. O. 0 Al00Gener.t,
103684-BEC4-5tetic Exciler 0 0 O. 0 0 1,192,000. 0 0 O. 0 0 O. O. O. 0 Al00Gen.....t
103685-8EC4-Cond....er Tube Sheet 0 0 0 0 0 0 0 0 O. O. 0 0 O. O. 0 A100Genemt
103686-BEC4-Gen"""lor Rewind 537,888 0 0 537,888. 537,888. 537,8lI8. 537,888 0 0 O. 0 0 O. 0 O. A100Genemt
103688-BEC4-Compre8sed Air Reductlc 0 O. 0 ".000 128.000. 192,000. 320,000 400,000. 0 O. 0 0 O. O. O. A100Generst,
103689-BEC3-Cou\ant Bottom Replacer 0 2,000,000. O. O. O. O. 0 O. 0 3«.000 688,000. 1,032,000 1,376,000 1,720,000, 2,000,000. A100Gen"""l
10369O-BEC3-8oIler Surface Qpbmlzali< 0 1,650,000. O. O. O. O. 0 O. 0 0 0 0 550.000 1,100,000. 1,650,000. AlooGenlll".l;
103691..BEC3-CooUng T _ p.,... F.. 0 750,000. 0 0 O. O. "".000 400,000. 600.000 700,000 750,000 750,000, 750,000 750,000. 750,000. Al00a...-..t
10J692..BEC3-Flolr.ible Fuel Addition 0 1,650,000. O. 0 0 O. 0 0 0 310,000 620,000 930,000 1,240,000 1,550,000 1,850,000. Al00Gener.t
10J69J-8EC3-C0mbtntion Fuel Qpbmiz 0 650,000. O. 0 0 O. 0 0 0 0 400,000 "'.000 850,000 850,000 850,000. A1OOGener.l,
10J694-6EC3-NFPA 70E Arc FluhIEIe< 91,369 6,354,&u. O. 292,105 795,417, 1,302,409 1,511,977. 1,723,017. 1.935,762. 2.212.570. 2.830.052. 3.451,950 4,279,000 5,312,674 6,354.644. A100General
10J695-BEC1-Rel'>oNIler Reple<;ernent 0 1,400,000. O. 1,400,000. 1,400,000 1,400,000. 1,400,000 1.400,000. 1,400,000. 1.400.000. 1,400,000. 1,400,000. 1,400,000. 1,400,000 1.400,000. AlooGeneraI
1036S6-LECOCP Pnmary Air SY"1em 0 0 O. 0 0 SO,331. 241,545 393,863 487,093. 580,981, 675,531, 725,578. 775,956. 826,665. O. AlooG«ler..t
103697-BEC 4<ngl".,. LowNX Burner 0 800.000 O. 0 O. 800.000 800.000 600,000, 800.000 800,000 800,000 800,000. 800,000. 800,000 800,000. AlooG"""r.1
103696-6EC4-Envlromentsl Reborn 0 600,000. o. 0 o. 800.000 800.000 600,000. 800,000 800.000 800.000 800,000. 800,000. 800,000, 800,000. A100Goner.1
l03699-BEC4.tlP-lP-LP-LP TlIfbine Rill 0 1,600,000. 0 0 O. 0 1,600,000. 1,600,000. 1.600,000. 1,600,000. 1,600,000 1.600,000. 1,600,000. 1,600,000 1.600,000 Al00Generat
103725-Boise Cona8fV.tion Prop 0 282,000. 284,100, 698,200 AlooG__al
0 698,200 O. O. 0 0 O. 0 O. 0 O.
103726-Hibberd BioMase Opbmization 28,274 9,448,774 0 28,274, 28,274 28,274 28,274. 28,274 315,574, 317,474, 2,326,674, 2,343,274. 4,367,174. 4,398,474, 9,448,774, AlooG.........1
IIp\Pmjoo;ll\rale8\2008 Retail Rale Caae\ln!ormaban Reqllellls\OES 101 _11~po""" CD Requal OES 1121(&» CWIP -2008 fI""I.~1a
MAP 18 - 202
2008
Group Name PriorYearl Budget Total Afte< V....... Month 1 Month 2 Month 3 Month <I Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Average Function Codt
103742-l.llSkin Biomua Unit 60B,931 2,909,531. o. 915.131 1,022,131. 1.129,831. 1,238.231. 1,447,831. 1,659,231 1,871,831. 2.085,931. 2.301,431. 2,503.831. 2,706.531, 2,909.531, A100 General
104014-THECF-lnatan D-S Dust Collect< 0 o. o. o. 25.092. 70,442. 117,428. 168,468 219.892 271,678. 323,832. 351,262. 353,784. 356,306. o. A100 General
104054 BECF-Rail R"l'la<::<:WTlant 124,031 124,031 124,031 124,031 124,031 124,031 124,031 124.031 124,031 124,031 124,031 124,031 124,031 124,031 124,031 Al00General
103.250,772 221,715,164 1,162.197 113.188.859 122.247,381 '40,712.902 158.588,469 112.167.225 166,329.692 176,769,392 192.662.953 208,061,838 224,678,675 232,150,281 221,775,164 162,512,968
102279
102474
H)'dro lillie Felb A.utDmeti<
Hydro Concrwe Oem Reful
1-4,605
, 14,605
, ,
1-4.605
,
14,605
,
14,605
,
14,605 14,605
, ,
14,605 14,605
, 14,605
1 ,
14,605
,
14,605
,
14,605 14,605
, ,
14,605 Bl00 H)'dro G
Bl00H)'droG
102572 H)'dro Pinag.- F1awage EAl 50,449 50,449 50.449 50.449 50,449 50,449 50,449 50,449 50,449 50,449 50,449 50,449 50,449 50,449 50,449 Bl00H)'droG
102800 H)'dro Thomaon-FDL Contr 212,940 212,940 212.940 212.940 212,940 212,940 212,940 212,940 212,940 212,940 212,940 212,940 212,940 212,940 212,940 B100H)'droG
102841-Fond du lao-PP addition 317,906 1,358,206. o. 319.806. 321,706 323,606 325,506. 327,406 429,806, 432,506, 635,906. 6<0.006 844,906. 850,506, 1,358,206, B10(1 H)'dro G
102842-l~ 2turbine unilll 261,758 0 o. 515,858. 539.558 563,458 587,458. 611,658. 635.958, 660,458. 705,058. 1.184,958 1.336,358 o. 0 Bl00H)'droG
102973 H)'dro S.,+.ran HE5-Conv II: 24,176 24,176 24.176 24,176 24,176 24,176 24,176 24,176 24,176 24,176 24,176 24,176 24,176 24,176 2-4,176 Bl00H)'droG
'1m" H)'dro upgradee 233 233 233 233 233 233 233 233 233 233 233 233 233 233 233 B100HydrDG
103215 HYD - Knife Fells Replace 214,767 214,787 21-4,761 214.167 214,761 214,161 214,767 214,161 214,161 214,161 214,767 214,161 214,761 214,161 214,161 B100Hyd",G
103216 HYD -Lillle Fells Replacel \0, \0, \0, \0, \0, \0, \0,
103218
103219
HYD - Knife Falls - Replac<
HYD - Prair>. River Unit 2 {
'"
33.08<
176,833
'"
33.08<
176,833
33.08<
176,833
33.1'"
116.833
\0'
33.08<
116,833
'"
33.08<
116,833
33.08<
176,833
33.08<
176,833
33.08<
116,633
'"
33.08<
116,633
'"
33.08<
116,833
'"
33.08<
116,833
'"
33,08<
116,833
33.08<
116,633
33.08<
116,833
B100H)'d'" G
B100 H)'dro G
B100 H)'droG
103561.H)'dIV Blanke! 0 0 o. o. o. o. 15,000. 15,000 15.000. 15,000. 15,000. 30,000. 30,000. 30,000. o. 8100H)'dIVG
103583-ThomlIOn HE- Concrele Dam Rl 0 0 o. o. 10,000. 20,000 00.000 180,000. 280,000. 360,000, 440,000. 520,000 590,000. 0 0 Bl00H)'droG
103584·ThomllOn Reli<Jf Velve Oper.to", 0 0 o. o. 60.000 62,200 62,200. 62,200. 62,200 62,200, 82,735. 83,343. 83,951, 162,848 o. 8100H)'droG
10J566.Knlfe Fen, Replace gale and aill 0 0 o. o. 0 2,007, 4,029 29,150. 89,585 150,464, 111,136, 190,446. 208,483. 209,981, o. 8100 H)'dro G
103589-Garden Lake-Replace Stop Log, 0 0 o. 0 0 10,000. 20,000. 20,000. 20,000 45,000 70,000. 95,000 100,000. 100,000 0 Bl00 Hydro G
103591.ThomllOn U6 Ove""aul 0 0 0 20,074 60,442 101,104. 141,967. 193,201. 244,807, 321,861, 399,461, 0 o. o. o. Bl00 Hydro G
103669_Repl.ce Scanlon Roof {Groen' 0 0 o. 2,000 4,000 6,000 8,000. 10,000. 30,000, 70,000, 80,000, 80,000 80,000. 80,000, o. 8100 Hydro G
Hydro Oem.nd 1,306,852 2,085,394 727,188 1,584.926 1,742,894 1,815,563 1,981,368 2,115,803 2,534,544 2,844,611 3.326,490 3,550,941 4,000,886 2,180,521 2,085,394 1,696,123
102140 H)'dro laland lake Fuae Ph 30,458 30,458 30,458 30.458 30,458 30,458 30,458 30,458 30,458 30,458 30,458 30,458 30,458 30,458 8200 HydroG
102141 Hydro Flah L.ke Embanl<m 31,203 31,203 31,203 31,203 31,203 31,203 31,203 31,203 31,203 31,203 31,203 31,203 31,203 31,203 B200 HydroG
102467 Hydro -Sitch L.ke A.utomal 3,398 3,398 3,398 3,398 3,398 3,398 3,398 3,398 3,398 3,398 3,398 3,398 3,398 3,398 B200 HydroG
103211 HYD - Boulder L.ke Accea
103582-Hydro Recreation Blanket 2008
31,241
0
31,241
o.
31,241
o.
31.241
1.000.
31,241
3,000,
31,241
5.000 .... 31,241
11,000
31.241
15,000.
31,241
19,000
31,241
23,000.
31,241
27,000.
31,241
30,000.
31,241
33,000.
31,241
o.
B200
B200
HydroG
HydroG
10J585..While/.... replac;e atop logs
103587-Fiah lake Replac;e Slop logs
103588-1aland lake Fun Plug Con.tru<::
0
0
0
o.
o.
o.
0
0
0
o.
0
0
0
10,000
10,000,
10,000
65.000
20,000.
..
....
20,000.
75,000.
20,000.
20,000
15,000
20,000,
40,000,
75,000,
20,000,
85,000.
15,000.
50,000,
90,000,
15,000,
80,000.
95.000
85,000
00.000
95,000.
o.
o.
o.
o.
0
B200
8200
B200
HydIVG
HydIVG
HydIVG
103590-Boulderl.ke Upgradea and lm~ 0 o. o. 1,000, 2,000, 3,000. 7,000. 10,000, 14,000, 18,000, 22,000 25,000, 28,000. 0 B200 HydroG
Hydro EnervY 96,301 96.301 96,301 98,301 121,301 199,301 229,301 236,301 264,301 321.301 390,301 421,301 252,301 98,301 98,301
Totel HydIV 1,403,153 2,181,895 623,489 1.683,227 1,864,195 2,014,864 2,2Q3,669 2,405,100l 2,110,845 3,108.918 3,653,791 3,941,242 4,422,181 2,412,822 2,181,695 1,192,424
10J388.THee-Replac;e lU Cirt:lrit Break 259 0 0 259 259 259 30.259 100,259 0 0 o. o. 0 o. 0 C100T.......mi
100128 .Arr11d 2301115· Rplc 90l F C100T.....ml
"" "" "" "" "" "" "" "" "" "" "" "" "" "" ""
'00838 115KV Lilli _Woodpecker C100 T.anami
'I''''''
100921
230KV L#lI8 - Upg. lD 75 [
115/(V Sube-2001-115l<V
RECC-TeetEq-2001 Blk
2
-16,682
2
·16,682
2
-18,682 -16,682
2 2
-18,682
2
_18,682 .18,682
2 2
-16,682 -18,682
2 2
-16,882
2
-16,682
2
.16,682
2
-16,682 -16,882
2 2
-16,682
C100T.a...mi
C100T.a...mi
101167
101649
101860
11 5/(V Rldge-Colbvle 56L I
Grand Rapids 115115kv Su
"
-2,611
-1,135
"
-2,611
-1,135
"
·2,611
.1,135
16
-2,611
-1,135
"
-2,811
-1,135
"
-2,611
-1,135
16
-2,811
-1,135
"
-2,811
-1,135
16
-2,611
-1,135
"
·2,611
-1,135
"
·2.611
.1,135
"
-2,611
-1,135
"
-2,611
-1,135
16
-2,611
-1,135
"
-2,811
-1,135
C100 T.a...ml
C100 T.anami
C100 T.an.ml
101867 SI.ckbetry 2301115kV Sub- 124,182 124,782 124,782 124,782 124,182 124,182 12.4,182 124,182 124,782 124,182 124,182 124,162 124,182 124,182 124,182 C100 T.an.ml
101100l PoUalch 115114kv Sub-RlIl -3" -3" ·371 ·371 _311 -311 -371 _311 _371 _311 _311 -371 _311 -3" -311 C100 T.anami
101105 Blandin Sub-Repl RTU & It 13,513 13,513 13,513 13,513 13,513 13,513 13,513 13,513 13,513 13,513 13,513 13,513 13,513 13,513 13,513 C100TllI.nami
101106 Compton Swltch-lnal RTU. 13,345 13,345 13,345 13,345 13,345 13,345 13,345 13,345 13,345 13,345 13,345 13,345 13,345 13,345 13,345 C100T.....mi
101720 RECC-Conv Analog wrN II; 98,541 98,541 98,547 98,541 98,547 98,547 98,547 98,547 98,541 98,541 98,541 98,541 98,547 98,541 98.541 C100TllI.nami
101988-115kV fondDuLae-Mlti l15 R.a 8,112 34,405, 0 8,879, 8,988 9,093 9.200 9,307. 9,418 9,525 9,832. 9,139 19,633. 34,115 34.405 C100Tranami
102110 Boa 115122kV SulMJpg. 51 19,085 19,085 19,085 19,085 19.085 19,cas 19,085 19,085 19,085 19.085 19,085 19,085 19,085 19,085 19.085 C100Tranami
102141 Hlbban:l SE Sub-Repl Oad 2Q,921 2Q,921 20,921 2Q,921 2Q,921 20,921 2Q,921 20,921 21),921 20,921 2Q,921 20,921 20,921 20,921 20,921 C100 Tranami
1024083 T~~nUne8Ianket- 1,189 1,189 1,169 1,169 1,189 1,169 1,169 1,169 1,169 1.169 1,169 1.169 1,169 1,189 1,169 C100 Tranami
102503 Eveleth SCC-l...tel Micrtr.o 42,189 42,189 42,189 42.189 42,189 42,189 42,189 42,189 402,189 42.189 42,189 42.189 42,189 42,189 .42,189 C100 Tranami
102501 FOlbea-lnatd MicrowaIve j:; 43,526 43,528 43,526 43,526 403,526 43,526 43,526 43,526 403,526 43,526 43,526 43,526 43,526 403,528 43,526 C100 Tranami
102510 TllI.narninion SUb Slanket· 23,138 23,138 23,136 23.136 23,136 23,136 23,136 23,136 23,136 23.138 23,138 23,136 23,136 23,136 23,136 C100 Tranami
102533 Nnhwlluk 115kV Sub-Rep
102541
102706
Fo<bea Sub-Termiante 8T I
115kV Bad-long lAke 141
"
722,329
275,751
"
122,329
215,751
"
122,329
215,751
"
722.329
275.151
"
122,329
215,751
"
122.329
215,151
"
722,329
215,751
"
122,329
275,151
"
122,329
275,751
"
722,329
215,751
"
722,329
275,751
"
722,329
275,151
"
122,329
215,151
"
122,329
275,751
"
122,329
275,751
Cl00 Tranami
Cl00 Tranemi
Cl00 T.....,..;
102101.115kV S.doPine Rv 142l Contn 460,664 8,304,471, 0 511,199 647,843. 184,641, 921,610. 1,058,733 1.198,00l9. 1,382,529 2,069,519. 2,857,311, 4,181,451, 5,577,131, 6,304,471, Cl00T.anami
102708 115kV emba.__T ~ 10({ 533,179 533,179 533,179 533,179 533,179 533,179 533,179 533,179 533,119 533,119 533,179 533,179 533,179 533,179 533,179 Cloo TIlI.... m1
102123 81kbly 2301<V Sub-Conv 10 57,121 57,721 51,121 51,721 57,721 51.121 57,721 57,721 57,121 51,721 51,121 57,121 51,121 57,721 57,721 Cl00 Tra...mi
102124 aee-conv to 60Hz Dig, 92,154 92,154 92,154 92,154 92,154 92.154 92,154 92,154 92,154 92,154 92,154 92,154 92,154 92,154 92,154 Cl00 Tranllmi
102126 RECe-Mapbo.rd Edeneiol
102824-115kV Gmd Rpda-Blnd2OL-Upgl '"
605,215
"7o. "7o. "7
651,533.
"7
710,122,
"7
o.
"7o. "70
"7o. "7o. "7
o.
"7
o.
"7
o.
657
o. "7 0
ClooTranlml
Cloo Traneml
102849 Tranamia.ion Sub BI.nk"l. 53,703 53,103 53,703 53,703 53,703 53,703 53,703 53,703 53,103 53,703 53,103 53,703 53,103 53,703 53,103 Cl00TflInsmi
102851 RTU Replacemenb Vanou 3,124 3,124 3,124 3,124 3,124 3,124 3,124 3,124 3,124 3,124 3,124 3,124 3,124 3,124 3,124 C100TllI.nlmi
10285J.Poquol Lka 115134kV Sub-A.dd I 2,148 318,823 o. 2,753 2,758 2,163 2,768. 2,773. 2,118. 2,783. 2,188, 102,851, 203.032, 378,374, 378,823, Cl00Tranaml
102854·B.d.a 115134kV $ub-A.dd Line E 4,483 558,6611, 0 24,515. 24,559 34,808 34,663 34,718 44,181, 44,848. 195,003. 195,246, 395,601. 3941,085 558,668, C100Tranaml
102851
102960
Blndn 115134kV Sub-Add::
Hbbng 115134kVS~"'la
-9
-48,132
-9
.48,132
-9
48,132
•
46,132
-9
46,132
-9
46,132
-.
48,132 46,132
-9 -5
48,132
-9
46,132
-9
48.132
-9
46,132
-9
48,132
-9
46,132
-9
46,132
C100Tranlmi
C100T'.l'Illmi
102861 RECC-lJpgrade S8 Sonet ( 91,1<C2 91,142 91.142 97,742 91,742 97,142 97,742 91,142 97,142 97,742 91,142 91,142 97,742 91,142 91,142 C100Tranami
\\p\Projects.... Ie5\2OOl1 Retall Rate Cue\lnfolmabon RequGSb\oES 101 .112\Reeponae to Roqueet DES 112\(BbI CWIP·2008 flMl.xla
MAP 18 - 203
2008
"""~, """~6 -~, Function Codl
"""~. 60,618
Group Name Prior Years Budget Total AftefYears Month 1 Month J Month 4 Month 5 Month 7 Month 10 Monlh 11 Moolh 12 Average
102863 Rvrtn 2JOkV Sub-tlpgrd BE 6O,61a 60.618 60.618 60,618 60.618 60.616 60.618 GO,61e 60.618 60.618 60,618 60,618 60,618 60.618 CHlO Trallllmi
102864 AlThd 230kV Sub-Upnl BS 72.611 12.611 12.617 72,617 72.617 12.617 12.617 72,617 72.611 72.617 12,611 72,617 72.617 72,617 12,617 Cl00 Transml
102865 Blkbry 2301N Sub-Upgnl B 95.110 95.110 95.170 95,170 95.170 95.170 95,110 95,170 95,170 95.170 95.170 95.170 95,170 95,170 95,170 Cl00 Tranaml
102866 Fm. 5001230 Sub-Uprd BS 65.316 65.316 65,316 65.316 65.316 65.318 65.316 65.316 65.316 65.316 65.316 65.316 65.316 65.318 65.316 C100 Tnlllsmi
102867 LalAoi", Rj:ltr-lJpgm 88 lD 0 53."" 53."" 53,804 53,804 53."" 53,804 53."" 53."" 53."" 53."" 53,804 53.804 53,804 53.804 53."" C100 Tnlllsmi
102868
102869
ArThd 230kV Sub-lnal Son.
Rvrtn 230kV Sub-Conv Crr 91,112'''' ''''
91,112 ''''
91,112 ''''
91,112 ''''
91,112 ''''
91,112 ''''
91,112 ''''
91,112 ''''
91.112 ''''
91,112 ''''
91.112 ''''
91.112 ''''
91.112 ''''
91,112 ''''
91,112
C100 Tranaml
Cloo Tranaml
103101 ReCC·lnst Dig Cross Com 181,314 181,314 181.314 181,314 181,314 181,374 181,314 181,314 181.374 181,314 181.314 181.314 181.314 181,314 181,314 Cloo Tranaml
103108 Forb... 230kV Sub-Inat Oi9 85,393 85,393 85,393 85,393 85,393 85,393 85,393 85,393 85.393 85,393 85.393 85.393 85,393 85.393 85,393 Cl00 Tranaml
103109 Blkbry 230kV SUb-IMt Dig 61,091 61,091 61,091 61,091 61,091 61,091 61,091 61,091 61.091 61,091 61.091 61.091 61,091 61,091 67,091 Cl00 Tranaml
103110 Rvrtn 230kV Sub-Inat Dig ( 19,662 19,862 19,862 19,862 19,862 19,662 19,662 79,862 19.862 19,882 19,662 19.862 19.862 19,862 79,662 Cloo Tranaml
103251-Rlverton 1151<.'1 Sub-ReplllL P 34,022 O. 0 34,022, 34,022. 34,022. 34,022. 47,022. 0 0 O. 0 0 0 O. Cloo Tranaml
103311 115kV Nut-uk-Hlbbi"9 . 792 782 792 782 782 782 78' 78' 782 Cloo Tranaml
103316-115kV Clby-Sllv Bey Ext 10 T\OOI
103319-230kV SOI.....l-8emldji Con Pro- 149,756
'"
607 '"
351,156.
0 '"0
0
'"
601,
168.156.
'"
807.
183,156.
807.
201.756.
2,601.
218,156.
'"
4,607.
235,756.
19,601.
253,156
159,601,
210,156
199,601,
281,156,
211,101,
305.156.
211,101,
322,156
211,101.
339,156 351,756.
O. ClOOTranaml
Cloo Tranaml
103323 Transmission Sub Blenket -21,419 -21,419 -21,419 ·21,419 ·27,419 -27,419 -21,419 -27,419 -21,419 -21,419 .21,419 .21,419 .21.419 -21,419 -27,419 Cloo Tranami
103324 An'Ild 230kV Sub-lnat Dig)
103331-Shan 230/1151<.'1 Sub-Repll0K
103332-R1vrtn 1151<.'1 Sub-ReplllL erer
10J335.Fo<bw 5OOI23OkV Sub-RepI IT
10J336.S~nn230/1151<.V Sub-R"I'l 9H
69,110
95,239
100.626
120,155
... 69,110
0
0
0
0
69,110
0
0
0
O.
69.110
,...
95.239.
100.626,
120.155,
69,110
....
95,239.
100.626.
120,755.
...
69,110
95,239.
100,626.
160,755.
69,110
95,239.
4,664.
100,626.
O.
69,110
95,239.
10,664.
105,826.
O.
69,110
95.239
10.864
130,826
0
69,110
95.239,
10.864.
130.826.
0
69,110
95,239,
O.
130,626,
O.
69,110
145,239.
O.
O.
O.
69,110
0
0
0
0
69,110
O.
0
O.
O.
69,110
O.
O.
O.
O.
Cloo Tranami
Cloo Transmi
Cloo Tranami
Cloo Tranami
ClOOTranami
103337 -S~nn 230/1151<.'1 Sub-Repl96L 116.619 0 O. 116.619. 116.679. 116,679 116,679. 116,679 116,619 182,619 0 O. O. O. O. ClooTranami
10J338.H.in.. Rd 1151<.'1 Sub-Re 52L .. 29,925 O. O. 29,925. 29,925. 29.925 29,925. 29,925 29,925. 29,925. 29,925. 29,925. 412,925. 0 0 ClooTranami
103339-H.i".. ReI 1151<.'1 Sub-Re 58L .. 51,608 O. 0 51,608. 51,BOa, 51.BOa 57.608. 51,608 51,608. 51,608. 107.608 O. 0 0 0 Cloo Tranami
103343 RTU ReplaI;ement-Various 60,495 60,4195 60,4195 60,495 60,495 60,495 60.495 60,495 60,495 60,495 60,4195 60,495 60,495 60,4195 60,495 Cloo Tranaml
103344-Two H.rbo,. 1151<.'1 Swttch Sla-' 242,827 O. O. 3415,161. 399.259. 414.196 528.518 588,341 613,766. n9,7341. 1,081.174. O. O. O. 0 Cloo Tranaml
l03345-Hibbg 115f23k.V Sub-Add 1151<.\ 68,046 0 O. 68,046. 68.046. 68.048. 91.046. 227,046 O. O. O. O. O. O. 0 ClooTranami
"""
"""
'03399
Hibb 115f23kV Sub-Repll
System Op.,-e....lwp Con
NetwcIk Conn-Upgr Trans.
20.068
24,428
41,213
20,068
24,428
41,213
20.068
24,428
47,213
20,068
24,428
47,213
20,068
24,428
47,213
20.068
24,428
41,213
20.068
24,428
41,213
20,068
24,428
47.213
20.068
24,428
47,213
20,068
24,428
47,213
20.068
24,428
41,213
20.068
24,428
41.213
20.068
24,428
47.213
20.068
24,428
47.213
20.068
24,428
41,213
ClooTranami
C100 Tranami
C100Transmi
1034341-3415 kV. Fargo to SI. CIoud1MDn 218,696 743.698. O. 261,698. 305,698. 3419,698. 393,696. 437,698. 480,698 524.698. 566,698. 612,698. 656.698. 699.698. 143.698. C100 Transml
103495 230 kV Boewell-River1Dn 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 Cl00 Transml
103751-Tranlmiaslon Sub Blanket 2006 0 0 0 6.000. 16,000. 22,000. 32.000. 38,000. 48,000 54,000. 64,000. 72,000. 82,000. 90,000. O. C100 Trlnsmi
103152·1151<.v Pine Rv -peq Lks NewC< 0 485,801. 0 50,029. 100,117. 150,264 200.469. 220,716 240,991. 271,292. 311,6341. 352,023. 392,459. 437,945. 485,801. Cloo Transml
1031~138kv Tac: H.rI>o<-Dunka Rd el< 0 O. O. 10,031. 25.166. 40,405. 60,773 81,288 122,033. 173,106. O. 0 O. O. 0 Cloo Tr....ml
103154·138kv HOyllka-Ounka ReI el<ten 0 O. O. 2,000. 5.000. 10,000. 15.000 20,000. 26,800. 41,800. O. 0 0 0 0 CHIO Tranaml
103155-115kv Clbyvle-Two Hrb,. 14SL ( 0 O. O. O. O. 0 5,000. 10,000. 15,000. 22.000. 22,000 41,700, 41,100 41.100 O. Cloo Tranaml
103756-115kv Blchrd. L f>nIirle 41L Co. 0 O. O. O. O. O. 2,000. 4,000. 6.000 24.600 36.600 36.600 36,600. 36,600. O. Cloo Tranaml
103151-115kv Gmwy - Naawk 451 Consl 0 0 0 O. O. O. '.000 4,000. '.000 24.600. 36,600. 36.600 36,600. 36,600. O. Cloo Tranaml
103158-115kv B8l<ter-Vemdale 24L Br.. 0 0 0 O. O. 0 '.000 4,000. '.000 25,800. 37,600. 31,600 37,800. 37,800. O. ClooTranaml
103159-115kv Dog Lk - 8adoom 40L Re 0 O. 0 O. O. 0 2,000. '.000 6.000. 25,800. 37,600. 37,600 37.800. 37.800. O. Cl00Tranaml
103760-115kv Dog Lk-Bal<t... 146L Corn 0 O. O. O. O. 0 5,018. 15,092 25.240. 45.499. 246,561. 296,649 299.009. 301,169. 0 ClooTranaml
103761.115kv Rlverlon-Crom-'ll31 UI 0 O. O. 0 0 2.007. 114,434. 0 O. O. O. O. O. O. 0 Cl00Tra""ml
103762·115kv aos-n-G...nway 26L R 0 O. O. 0 0 0 0 O. 50,184. 140,885. 232,248 0 0 0 0 Cloo Tr.naml
10376J.115kv Riv8f1,on-Peq Lka 51L Re 0 O. O. O. 0 0 0 13,048. 88.420. 0 O. O. 0 0 O. Cl00Tr.naml
103764·Tran.ml..ion Line BI.nket 2008 0 0 O. 5,000. 10,000. 35,000. 40,000 65,000. 145,000. 225,000 305,000 385,000. 424.000 449,000 O. ClooT.enaml
103776-Mlnnlac 230/115 Sub R"",i 35L I 0 0 O. 6.000. 36.000 0 O. O. 0 0 0 O. 0 0 O. Cl00 Tf8nlml
103777.ThomllOn HE Slation ROIJI17L F 0 0 O. O. O. 0 8,000. 36,000. 0 0 O. 0 0 0 O. Cl00T.anlml
103776-PoUatch 115kv SUb Repl17L PI 0 0 0 O. O. 0 0 O. 0 '.000 38,000 O. 0 O. O. Cl00 T.anlml
103779-Lnkln Sub 115Kv Sub Repl8u, 0 0 0 O. O. 0 0 O. 0 O. 0 0 8,000. 36,000. O. Cloo T.anlml
10378D-Mud Lake 2301115 Sub Add Lin. 269,351 0 0 309,498. 370,013. 430,970 502,405 510,341. O. O. 0 0 O. O. O. C100 T.anlml
103781.Dog Lk 115134kv Sub Add 115k' 0 O. 0 10,031. 20,147. 221,030. 272.833 325,004 487,985. 692,276. 866,002. 1,095,163 1,278,104 O. O. C100 T.a""ml
103799-""""d 2301115kv Sub Replace' 0 O. 0 5.000 15,000. 0 O. 0 O. O. 0 O. 0 0 0 Cloo Tra""ml
10J8OO.Unilod T.c 11.5kv Sub RB;lIIlCll' 0 O. O. O. O. 0 5.000. 15,000 O. O. 0 O. 0 0 0 Cloo Tra""ml
103601-R,iv8f1on 115134kv Sub RB;llace 0 O. O. 0 O. 0 O. 0 O. 5,000. 15,000 O. 0 0 0 Cloo Tra""ml
103802-Rlv.-1on 230/11Skv Sub Replac 0 O. O. O. O. O. 0 0 O. O. 0 O. 5.000. 15,000 0 Cloo Tranaml
5,896,554 12,172,972 3,309,350 6,318,681 6,614.404 6,142,417 7.256,430 1,891,046 7,704,191 6,710,429 10.362,176 10,171,417 12.023,081 12,465,830 12.172.972 9,034,763
101301 Brainerd Sub Rep! Baneryi 26 26 28 26 28 28 28 26 26 28 28 28 26 26 28 DOOl -Diabib

101672 Hib Mun P~ Sub ,,,,,I R- -38 ~9 -39 -3, -38 -39 -38 ~9 -39 -39 -3. -39 -39 -39 -38 DOOl -Diatlib
102158 Akeley 115134kv Sub eo... 5,024 5.024 5,024 5.024 5.024 5.024 5.024 5,024 5,024 5,024 5.024 5.024 5,024 5,024 5,024 DOOl -Diabib
102192 Virginlll115 Sub Replc; UG 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 0001 • Diatlib
'02390 Blanc:hard 34kv 511fdr Ina! 7,612 1.812 7,812 7,812 7,812 7,812 7.812 7,812 7,812 7,812 1,812 7,812 1,612 7,812 7,612 000l.D1.lrtb
102393 Hubbard 341kv 523fd, Reco 61,989 61,989 61,989 61,989 61,989 61,989 61,989 61,989 61.989 61,989 61,989 61.989 61,989 61,969 61,989 0001 - oiltrib'
102741 Virginia 115f23 ltv Sub-Ora -1,029 -1,029 .1,029 -1,029 .1,029 -1,029 -1.029 -1,029 -1.029 .1,029 .1.029 -1.029 -1,029 -1,029 -1,029 0001 - Dislrtb
'02930 Nor1h 23kv 302I303I3111dr 189,3417 189.3417 189,3417 189,3411 169,3417 169,347 189.3417 189,341 189,3417 189,3417 189,347 189,3417 189,3417 189,3417 189,3417 0001 -DistlilJ.
'02933 BoeweII ceo 336ldr Relo I 1,821 1,627 1,627 1,827 1,627 1,627 1.621 1,621 1.827 1,627 1.827 1.621 1,827 1,827 1,627 0001 -Diatrib
'029" L P.alM 502IS35Id. Inc:r.... 47,862 41,882 47,862 47.862 47,862 47,862 41.862 47,862 41.662 47,862 41.662 41,662 47,862 47.862 47,862 0001 ·Distrib
M!ln;ln ROflI AUlD Transf... 733 733 733 733 733 733 733 733 733 733 733 0001.Dbtrib
'029"
"'9« lliJ Lake 541 fdl eonvWl 1f. 125.484 125,484 125,484
733
125,484
733
125,464
733
125,484 125,464 125.484 125,484 125,484 '"
125.484 125,484 125,484 125,484 125,484 000l-Dbtrib
""."
1034119
Verndale 341ltv 5191dr II'IIIa
NAS 23kv 3191d. Rebuild f '"
~.602
4,192
'"
~.602 '"
~.602 '"
-4,602 '"
~.602 '"
-4,602 '"
~.602 '"
-4,602 '"O.
~.602 '"
~.602 '"0
~.602 '"O.
~.602 ~602'" ~.602'" ~.602'" 0001 - Distlib
0001 - Dislrtb
ol34Diat·S,
102181-Riv.-1on Sub Upg••de 2T&3T N O. O. 4.192. 4,192. 24,192, 64.192. O. O. O. O. 0
1024ss.£mbanUII 115/46kv Sub eon. 17,475 1,661,498. O. 17,523 17,571. 17,619 11,687. 17,715 17,766. 317,991. 618,561. 919,495 1.340,845 1,542,559 1,667.498. 0146 Diat· 5,
102477.T..-. 46kv Sub NewCanalruc:l 28,403 110,612. O. 26.442, 28,481. ".555 148.700 208,915. ~9.204. 329,562. 399,996 470,512. 541.110 629,801. 710,612. 0148 DilIt. S,
1....1Proj.ec:z,;\ratael2OO8 Retail Rat. C<lle\lnformation Raqu. .IaIOES 101 -ll2\Responae to Request QES 112\(8b) CWIP ·2006 li""I.I.
MAP 18 - 204
GIQoJj> Namll
lQ2C18-8"bbilI 115146b Sub RepllT.2
1032~eplnU l1~k" SubCoMIUc
"'"
Pno<Y_..
2.336.~1
38(1.275
Budge1 TDlaI
O.
0
...1l.V.....
0
0
.....,.,
2.336,531
4211.506
.....,.,
2.336.531
4"....913
.....,.,
460.3901
0
....., ..
H5.949
0
.....,.5
0
531 72"
Mooltl6
610.1a.
0
.....,. ,
O.
917.825
.. ..
.....,
0
1,528,1715
.....,
0
0
Monlh 10
0
0
Monltl 11
O.
0
Month 12
0
0
Average Function Cod<
01460.111·5,
0134 D~l' 51
103300-lIin}1n,. 115/4612310.... Sub R.pl: 0 0 0 0 0 0 0 5.000 10,000 20.000 35.000 53.000 78.000. 428.000 0 01460..1- 5,
10330'~"" R... 115iJ,.lkv SUb Corlotrue: 903.163 0 25.0~ 25.097 50,159 50.235 50,313. ".", 100,496 300,749 601,295 802,134 903,163 01Jot o.a•• 5,
"',3&4"
0
l03552-6,allleld 1 15/3011k.. SIItl R.... art '.38' 0 0 [11,3&4. 121,J8.ot 0 0 0 0 0 0 0 0 0 01:)4 Omt- 51
10J55./0-Hibblng 2J1<V-J08I310 ,.,..,..._. 0 0 0 25.895 «,15\ 130,081 217.253 307,460 320.262. 0 0 0 0 0 0 02230..'· a,
10~Virg"". 23k\l J05Idr.£.ll'11D 8_ 0 0 0 0 0 38,1.0 115.159 0 0 0 0 0 0 0 0300 DIs' • 0-
" 560
103556-N1I.t-.... 23 KV-319FDR 11) .... 0 0 0 '.000 23.000 37.700 0 0 o. 0 0 0 0 0 0 02230.'- So
103765-<16l<v Winlon Vltglnoa 32l RtIPleo 0 0 0 0 0 0 35 000 0 0 0 0 0 0 0 0 024601.'. a.
1037894..""11 lk 34k... 5oI1'dt s~ Down 0 0 0 0 0 15,000 40,000 65,000 n.ooo n.ooo n.ooo 17,000 11.000 71,000 0 023'1 Dis,· e.
'0379'..j:>~ u 11~b suo ~ F~ 0 0 0 25.000 ".000 15.000 100,000 125.000 140,000 0 0 0 0 0 0 0134 0.1- $I
1037924. Pf.,ne 304k'' SlUdf R-.lld Fe 0 225.500 0 15.000 150.000 225.500 225.500 225.500 225.500 225.500 225.500 225.500 225.500 225.500 225.500 02304 DlSI- e,
10319J..SyI"aro 5021d' R.....,;ld ~ RlI 0 0 0 ".000 0 0 0 0 0 0 0 0 0 0 0 02304 0.11- e,
103796-DieI.611" l . . . S.,...... el...,..111 0 0 0 '.000 12.000 19.000 28 000 33.000 .0.000 51.000 82.000 69.000 16.000. 83.000. 0 02.6 [),.I- e,
I04O«-"k~ 5our.. R ~ lin. Ptl.. 0 0 0 33.000 ".000 ".000 132.000 165.000 0 0 0 0 0 0 0 02304 0i0I1- g,
10400tS-V,'V 3041J051d, RepI_ Fltt Ph 0 0 0 0 0 .1.200. 0 0 0 0 0 0 0 0 0 0223[),.1- B,
104046-Fhdgev_2~d< Inal.113 Phlol' 0 O. 0 0 28.500 57.500 0 0 0 0 0 0 0 0 0 03000..1·0
1GaGa 7-No<1herTI A._ Inll.lf VoI1 R~'" 0 112,290 0 0 0 0 9.936 77.255 92.678 108.312 109.101 109.890 110.679 111."68 112.290 0500 0,,, - lil
Dillt1bobOn bolk~...., 3.208.663 ••053.666 .34,603 3.558,09a 3.756.376 1,909.IHl 2.053,519 2.361.566 2,287.510 2.532.183 3.51l1.Gal 2,659.149 3.•85.032 ,,334,065 •.053.686 3,631,26•
100852 OIST REVENUE BLANKE1 'SO 'SO 'SO 'SO 'SO 'SO 'SO 'SO 'SO 'SO 'SO 'SO 'SO 'SO 'SO DOOO - Oiaulbt
101251 Dial R........ Br."kfll 200; -32 -32 -32 -32 -32 -32 -32 -32 -32 -32 -32 -32 -32 ·32 -32 DOOO - Olell'b'
101252 0..1 Sva..... Br.nk.t 2002 2.685 '.665 2,685 2,685 2.685 2.685 2.685 2.665 2.685 2.885 2.685 2.685 2.885 2,885 2.685 DOOO - O'em'"
1012.58 Twnp FlIcllltlM 2002 17.939 17.939 17.939 17.1139 17.939 17.939 17.939 17.939 17.939 17.939 17.939 17.939 17.939 17,939 17.939 DOOO _Di.lJ1b<
101669 LFalIlI115"",ubl... ~W.. 3.113 3.113 3,113 3,113 3.113 3.113 3,113 3.113 3.113 3.113 3.113 3."3 3.113 3.113 3.113 DOOO - O,etn'"
101670 SH s.y 1151o."Sub 1",1 W. 3.018 J.018 3,018 3.018 3.018 3.018 3.018 J.018 3.018 3.018 3.018 3.018 3.018 3.018 3.018 0000 _o.."ilH
101696
101707
101761
'01783
101784
101786
Mobile T'_I0<...... , Ptoet
Hoy1 Lk "&I.. k Sub-R._
0.1 LlnoaR..1Orllbofl
0-1 Re..-...... BI.nIl« 200
Dral Sva*" BI."k", 2003
'"
-28'
....
15.U5
85u5
-293
'...."
15.U5
85."5
-293
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15.U5
85.u5
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15,U5
85.U5
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-293
15."5
85."5
-293
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15.....5
85.«5
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15.U5
85,u5
"
2....
·293
"
2....
15.u5
85....5
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15._.5
85.«5
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2....
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85."5
-293
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15.U5
85.«5
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15.....5
85...5
-293
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15,U5
85.«5
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-293
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15.u5
85....5
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-293
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15.'.5
85....5
_.R7
DOOO - Dielribt
DOOO _D1elt1bo
0000 . . DlaIt1b1
DOOO,o..tnbl
0000· Dlalt1bo
0000 - o.llnb<
Dial BlIIinIl2003 '.R7 ".llS7 ".981 '.987 ".987 '.981 ".087 ".1181 ".987
101788
101789
101901
Un..,~1ed Ro.d 2003
[),.l O.mao- C..1nw 2003
T..-np facllltlM - 2003
•...,
1.517
5.365
•...,
1.517
5.365
•...,
1.5'1
5305
1,517
....3
5.365
•...,
1.517
5.365
•...,
1.517
5.365
1517
11.'all3
5,385
1.517
6.963
5.385
1.517
'.'"
5.365
•...,
1.511
5.365
1.517
6.'all3
5.365
1.517
6.963
5.385
1.517
'.'"
5.365
1.517
'.'"
5,385
1.517
6.963
5,385
DOOO - Dlalnbt
0000· O'ltnbt
0000 ·lMlJ1b,
",.,.
102057
[),.tl1b<ltion R..._ 81an!
DIelribo\>Dtl Svalem al.nke
111.217
57."86
111,211
51._86
18.217
57._86
18.217
57."&6
18.217
57."&6
111.217
57."86
111,211
57."86
111.217
57."86
111.211
57."86
111.217
57.•88
18,217
51.'M
18.217
57."86
111.211
51._86
18.217
51."86
111,217
57."86
0000 - DilUibo
0000 _D!all'b,
102059 OialrilKJlion a.lhng al.nkOl _1.801 .7.807 -1.807 .7.807 .1.801 -7.807 .7.801 .7.801 _1.801 _7.807 .7.807 -1,807 _7.807 _7,801 _7.807 CXlOO - OOllnb,
102061 UnlnlicipJlled Road 61.nk. >,("2 1,062 1.062 '.062 1,062 >.062 '.062 >,("2 1.062 1,062 '.062 '.062 1.062 1,062 '.062 0000 ~ Olelnb,
102062 ORm-V. 0.1.... 200c 2.215 2.275 2.275 2.275 2.275 2.215 2,275 2.275 2.275 2,275 2,275 2.215 2,275 2.215 2,275 0000 - Oleltib'
102066
10207..
102090
O"lribubon LrnR R_Iot.llo
Temp S.... 1ce 200c
Our 284ld' InlU Tlol 10 221!
,....
211."6
,....
28,"'6
~,513
28.416
3,1186 ,....
28."'6
,....
28..,6 28.416
3.986
28."16
3,986
28."6
3.986 '....
28."'6
55.513
28."'6
3....
55.513
,....
28."6
55.M3
28.el6
3....
55.513
28.416
3.986
55,513
28."16
3.988
55,513
,....
28."'6
55.513
0000 - Dlalnb,
0000 - OOllnl><
0000· OOlln~
55.513 ~.51J 55.513 55.513 55.513 55.513 55.513
1023049 R........ BI.nkol 2005 ""8.380 "'18,380 ""8.380 ""8.380 .... 18.380 ""8.380 .... 18.380 .... ,8.380 ""8.380 .... ,8.380 ""8.380 "'18.380 .... ,8.380 .... ,8.380 .... ,8.380 0000 - O..lt1b,
102351 SYI"'" BilInk_ 2005 87.391 87.391 87.391 87,391 87.39' 81.391 87.391 81.391 81.391 87.391 87,391 81.391 87.391 87.311' 81.391 0000 - Oietnbl
102352 Brtllng ar.....'" 2005 -7.832 -7.832 .7.832 .1.832 -7.832 .7.832 -7,832 _7.832 -1.832 -1.832 .7.832 -1.832 -7,832 -1.832 -7.832 0000· c.etnl><
102353
10235C
102357
Un.anlbpeled Ro.d 2005
o.rn-o- CJ.a...,.
5~1Id
2005
""""',••.,. 200
3.038
2.689
16.163
,....
3.038
16.163
3.038
2.689
16.763
,....
3.038
16.763
3,038
2.689
16.763
3.038
2.689
16,763
3.038
2,669
16.163
3.038
2.6811
16.163
3.038
2.689
16.763
3.038
2,689
16.163
3,038
2.689
18.763
3.038
2.689
16.163
3.038
2,689
16.763
3,038
2.6811
16.763
3,038
2.689
16.763
0000 _Ollmb,
0000· O~\tib<
0000 _Di,lt1bt
1023.58 Tomp S.... ~ 200S _1.... _7... -7'" -7'" _7_" -," _7".
-'" -," -," _7... _1 ... -," ·74" ·1." 0000 _ Doelnbt
102360 o.llJne R..IOt.1<Dn 2005 111,7'6
, 111,116
, 19716
,,,, ,,,,
111.716 111,116
,,,,
19.116 19716
, 111.116 19.716 19,118
, HU18
, 19.116 19.716
,,,,
19.716
,,,,
'IUUI 0000 _ Dtalnb<
• • 7"• ,,,• ,,,•
102361 ~V~U«<*vtO 0000 - o..lnb<
FIwd-MHclde_8ml SubI S, 0000 _o.,lnb,
7"
102369
'"'" '"'" '" '"'" '"'" '"'"
102460
102.61
102_69
15lh Ave SUb Upgrade Grc
RiOg_ll~k" Sub Rep!
Dralrib Sutl S......OI 2005
T~¥Enhllncetl\4ot\If
15.917
,. 15,917
,. 15911 '",. '",.
15.1111
.
'"
15.1177 '",.
15.1111 '"
,.
15.1117
,.
15.1177 '",.
15.911 15.911
,. 15.917
,. '",.
15.917 '",.
15.977 15.917
.27.7"7
..
'" 15.1111
.
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"""
""" S.bbItI.6,I4b Sub RebuIk
_27.7"7
_1.148
"27.7.7
-1.1"8
.27,7"
.1, "8
"21.147
". IC8
.21.147
.1.1"8
"27.147
.1.le8
"21,1.'
.1,'48
"21,7'7
-1.148
_21.7"7
-1.,.8
"21.1C1
-1.148
'21,7"1
'1.1"8
427.1"7
·1.1.8
"27.747
.1."8 -1.148
"21.7"1
-1.1_8 oooo-o...lnb,
OOOO.Oltlnb<
102750
102913
102927
I f .... Contlr'\,M;l ""- pole
tk>biko ~IO S.,.lem SIUd'
c.ti.,.. W..I 2l1.kv SUb L
161.735
113.310
" "
161.735
113.310
161.13!5
1\3.310
" 161.735
113.310
" 161,735
113.310
" 161.735
113.310
OJ
161.735
113.3\0
" 161,735
113.310
" 161.135
113.310
" "
161.735
113.310
"
181.135
113.310
"
161.735
113,310
181.735
113.3HI
" 161.135
1I3.Jl0
" 181.735
113.310
" oooo·O..lnb<
0000 - 0II1nb,
102950 O'-Irib R."_.... ar."k•• 2i -550.52_ -550.52_ ·550.52" ·550.52" -550.52_ -550.52. -5SO.!2" -550.52_ -550.524 ..550.52_ -550,52' -550.52" -550.52_ ,.sso.52" -550.52" 0000 - Oltlnb,
102951 T.anllo<m.. aill....'" 2000 10."&4 10.•64 10."64 10,_64 10."64 10.484 10.•64 10,"84 10."&c 10.•64 10."6<1 10."&c 10."6' 10."ec 10."'" 0000- Oturibt
102952 SYlICIm a ....klll 2006 111.262 "'.282 , 11.262 11 1.282 1\l.282 111.262 111.282 111.262 111,281 111.282 1\ 1.282 111,282 111.262 1\1.262 " 1,282 0000 - Oitlnb,
"2953 8i11lng 8rankOl 2006 29.157 29.151 29,151 29,157 29.157 29.151 29.157 29.157 29.157 29,157 19,157 211.151 29,157 211,157 29.157 0000 -0"";1><
102957 UJ'latlbapalild RoOl<l2OOll 63."62 63."62 63.•62 63,_62 63.•82 63.462 63."62 83."62 63."62 63,.62 63.•62 63,.62 63.•62 63."82 63._82 0000· OtIlt1bo
102958 OarMgO Cr..... 2006 2.237 2,237 2.237 2.237 2,231 2,231 2,231 2,231 2,231 2,237 2,231 2.231 2.237 2,231 2,237 oooo_o.."'bo
""59 D111ntl Tool 8lc1n1o... 2008 3.178 3.118 3.178 3.118 3.118 3.178 3.178 3.178 3.118 3.118 3,118 3,118 3.118 3,178 3.178 0000, 0tI1t1bo
",,,
""'" ..
102961
102'971
103103
Temp Senr_ 2006
DoIllJne RcoIIOt.~ 2006
0011 R..,. V _ UG 2
DoIIS~IId~l
~oW1J8b5ub.'
3,2'"
103.976
."
..1945
.SO
3.2'"
103.1176
."
...
.7,945
32'"
103.1176
."
_1945
•SO
3.2_1
103.1176
'".SO
"'.945
3,2'"
IOJ.976
.J>
...
.7.945
3,2.1
1OJ.976
...
'J>
".945
3.2'"
IOJ,II16
...
'J>
"',94:1
3,2"1
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3,2'"
103.916
'J>
"7.\145
".
3,2'"
103,916
."
...
"7,\145
3,2"1
103,976
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C1 \14:1
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3.2'"
103.916
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_7.94:1
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3,2"\
103,916
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_1.945
3.2'"
103,916
...
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0000· 0tI1t1bo
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103251
,,"SO
o.IR... _ 8 ~ 0 1
Dosl SplMn Br.....111 07
2' 130
285.052
2'.130
28~.052
24130
211~.052:
2" 130
285.052
2".130
285.052
2_.730
285.052
2" 730
'" '"
2•.130
2M.052
2".730
285.052 ....'"
2_.730 2_ 130
285.052
2_ 730
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2_.130
285.0!l2
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2_,130
285052
OOOO_DoaItIbo
0000· Ooaltlbo
IIQ\PmrIdI.......I2Olle R-.ll Rcr. C...."to.m.llt>n RI"I","II\OES '01 _112IR..~ 10 RI"I....IOES 112\(8b1 CWIP -2008,....,_'-
MAP 18 - 205
56j~j66 655jj656656~66566656 ~ 16~
~~~~~~~ jjjjjjjjjjAjjjjjjjj~ ~ H~
~~~~~~~ ~~~~~~~~~~~~~~~~~~~~ E ~~§
8
cc
E~~"'~~a
~ 00;" or:z·
MAP 18 - 206
~.sa~~;~~~;~~i~~;~;ia;~~i~~i~~~5~ia~ai5~~~I~~DOOOOOOOO OOOOOOOODOaOOOOOOaOOO
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= ~~~~?~~~~~;~~~~=~~~~~e~~~~x~s~~p.~o--~O~~-!~~~OOOOOOOOOOOOOOOOOOO~~~OOOOla~:
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MAP 18 - 207
Group Name
l03504-RECC Teleoom HVAC & Humid
103505-RECC UPI'« Lot Site Impn:lvem
10J506-RECC Consl-om... & Coni RM I
2008
Prior V......
0
0
0
Budget TOI.II
o.
o.
o.
After V....
o.
o.
o.
--, o.
o.
1,200.
Month 2
o.
o.
6.800.
Month 3
1.907.
25.000.
o.
Month 4
0
4,832.
o.
__ 5
2.300.
14,603.
0
"'_6 8.600.
24,U8.
0
...""',8.600.
86,653.
o.
Month 8
8.600.
269.25t.
o.
Month 9
8.9"
431,410.
o.
Month 10
'9,200.
434,553.
o.
Month 11
129,400.
431,696.
o.
Month 12
0
0
0
Average Function Codt
E500Gen Pta
E500Gen PIa
E500Gen Pia
103113-Upgrllde networ1<·TransrniQ.ion: 0 0 o. o. o. 19.000 19.000. 19.000 38.000 38.000. 38.000. 57,000 57,000. 51,000. 0 E500Gen Pia
103166-Shannon 2301115kv Sub '""taU 0 0 o. 5,000. 15.000. 55.000 155.000 o. 0 o. o. 0 o. o. 0 E500Gen Pia
103161-5hllnnon 2301115kv Sub Inalan 0 o. o. o. o. '.000 14,000. 50,000. 0 o. o. 0 o. o. 0 E500Gen PIa
103768-0unka Rd 13ljkv Sub Install Cal 0 0 o. 5,000. 15.000. 30.000 90.000 112.200 0 o. o. 0 o. o. 0 E500Gen Pia
103170-1ool Blanket 2008 0 0 o. o. o. 30.300. 41,900. 69,100. 69,100. 92.400. 109.900. 131,600. 131,600 131,600. 0 E500Gen Pia
103172_Tech Sys Mania MTS5000 Rell 0 o. o. o. o. o. 87,300 o. o. o. o. 0 o. o. 0 E500Gen Pta
103774-System Perlormance Blank1ll2C 0 0 o. o. o. 2.500. ,500 2.500. 5.000. 5.000. 5.000. 5.000. 7.500. 7,500. 0 E500Gen PIa
103175-Nlllhwauk 115 SUb lnalall RTU 0 o. o. o. o. o. o. o. 0 o. o. 5.000. 25,000. 0 0 E500 Gen Pia
103797-H1~kJey 691016112kv aub lnatalll 0 o. o. o. 5.000. 25,000. 0 o. o. o. o. o. o. 0 o. E500 Oen Pia
103798-Nad Tac Sub Replace RTU 0 o. o. 0 o. o. 0 5.000. 25,000. o. o. o. o. 0 o. E500Gen Pta
103298-Moblle Commun Replacement [ 2101,272 1,879,8101. o. 217,076 219,880. 222.68<1. 225."'88 263."'21. 316,792. 0139,68<1. 563."'52, 688,096. 1.082."'01. 1."'79,553 1,879,8101. E600Gen PIa
103507-HSC Are Supp lor Emer Oen 0 o. o. 0 o. o. 0 o. 8,900. 31,000 o. o. 0 0 0 E600Gen Pia
103508-1-lSC-Rag Pole Replacement 0 o. o. 0 o. o. 0 10,600. 33,000. o. o. o. 0 0 o. E600 Oen Pia
103509-HSC-EJevalor Modernization 0 o. o. o. o. o. 0 o. o. o. o. o. o. 0 o. E600 Oen Pia
10351Cl-1-lSC-FlTE.MTC. Vehicle E~hau 0 o. o. 0 o. 12.200. 12.200 ",000. o. Q o. o. o. 0 o. E600Gen PIa
103511-HSC-W. Stor8'ile Yard Sile Impf'l 0 o. 0 0 0 o. 0 2,700. 5."'00. 18."'00 «.600, 88,800. o. 0 o. E600Gen Pia
103512-Ev"'eth SC Fire Supp. lor Emer 0 o. 0 o. o. o. 0 o. 1,000. 0 0 o. 0 0 o. E600 Oen Pia
103513-P.Rlver SC C8fP8land Tile Rep 0 o. o. o. o. 500. 500 10,000. 21,000. 0 0 o. o. 0 o. E600Gen Pia
103514-Chiaholm SC tile nrg raplacem81 0 o. o. 0 o. o. 0 o. 2,100. 0 0 o. o. o. o. E600Gen PIa
103515-Niaawa Vo'hse tile nrg raplacemer 0 o. o. o. o. o. o. o. o. 0 0 1.000. 1,000, o. o. E600 G-n Pia
103516-Ni_ Wlae alore yd f....... and 0 o. o. o. 0 o. 0 o. o. 10.000 0 o. 0 o. o. E600Gen Pia
103557-Ev"'eth SC tnatall Fiber Optic; 0 o. o. ",000. 9,900. 601,900, o. o. o. 0 0 o. o. o. 0 E600Gen Pla
1037120Upgrade NahM:lrk..()i"tribtl\ion 2( 0 o. o. o. 0 15,000. 15.000. 15,000. 30,000. 30.000. 30.000 45.000. 45,000 45,000. 0 E60llGen PIa
10371Jl.-Chlaholm Office Pro~jmity Card 0 o. 0 o. 12,500. o. 0 o. o. o. 0 0 0 o. 0 E6000en Pia
103719-Coleraine Office Proximity Card 0 o. 0 o. 12,500 16,500 o. 0 o. o. o. 0 o. o. 0 E600 Gsn Pia
10372O-lntemalional Falla ProxlmityCar 0 0 o. 0 11,600. 14,600 o. o. 0 o. o. 0 0 0 0 E600Gen Pia
103721-Pina River OffIce Pro.r.lmily Care 0 o. o. 0 o. 10,500. 13,500. o. o. o. o. o. o. 0 0 E600Gen PIa
103722-Crosby Office Proximity Card S~ 0 o. o. 0 o. 10,500 13,500 0 o. 0 o. 0 0 0 0 E600Gen Pie
l03723-Park Rapids Office ProximityCa 0 o. o. o. o. 10,500 13,500. 0 o. o. 0 0 0 0 o. E600 Gen PIa
103771_Tech Sya Rubber Tool Blanket ~ 0 o. o. o. ~,ooo. 64,100. 0 o. o. 0 o. o. o. o. o. E600Gen PIa
103n3-Tach Sya Omicron High Curnmt 0 o. o. o. 0 o. 0 o. "6,600, o. o. o. 0 o. o. E600Gen PIa
1037901.()lat OP Blanket 2008 0 o. 0 o. 5.000 10,000 15,000 35,000 55,000, 75,000. 95,000 105.000 120,000 130,000. 0 E6000en PIa
10384Cl-1-lSC _Inslall New UPS System 0 0 0 o. 0 56,800. 200,000. 0 0 o. 0 0 0 o. o. E600 Gen Pia
102562-EMS lmplemwlt Releue 8 & E~ 0 0 0 0 275,000. 275,000. 275.000. 275,000 275,000. 550,000. 550,000. 550,000. 500.000 550.000. 0 Fl00 Inlangibl
103379-Automaled Deaign Tool 20,090 o. o. 20,090. 20,090. 20.090. 20.090. 20.090 20,090. 170,090. 170,090, 195,090 220,090. 245,090 o. Fl00 Inlarogib/
103703-8ualneas Intelllgence 244,695 714,6115 o. 2«,6115. 281,395. 567.995 604,695. 641,295 677,11115 714,695. 714,6115 714,695. 714,695. 714,695 71",6115. Fl00 Inlangibl
103704-EMS Historian 0 120,000. o. 0 o. 70.000 70.000 77,500. 85,000. 92,500. 100,000. 100,000. 120,000, 120,000 120,000 Fl00 Intangibl
103705-Enlerpris.e Integretion Ph".. 3 0 o. o. 58.000 117,000. 130.000 140.000 150,000. 160,000. 160,000. o. o. 0 o. o. F100 Intangibl
1037Q6..Maximo MXES Upgrad. 0 225,000. o. o. 0 o. 0 o. 0 50,000. 92.500. 135,000. 165,000 195,000. 225,000. F100 Intangibf
103707-Mobile Systems 0 o. o. o. 0 0 o. llXl,ooo. 190.000 2001,000. 218,000 232,000 246,000. 260,000. o. F100 Intangibl
1037~lant 10 Upgrade 0 0 o. o. 0 25.900. 46,700. 67,500 88.300. 109,100 130,000. 130,000 130,000 130,000. 0 F100 Intangibl
103709-$upply ChainIProjecI R"fXX1Ing 133,211 2.1132,511. o. 239,911, 1,8.(11,511. 1,957,711. 2,065,911. 2,174,111, 2.282.011. 2.389,911. 2,500,311. 2,608,211. 2,716,411. 2,824,611. 2,932,511, F100 Intangibl
1037J6.N_ Cuslomer Infoonatlon Syst, 0 200,000 0 17,000, 34,000. 50,000. 67.000. 83.000 100,000. 116,000. 133.000 149.000. 166,000. 183,000 200,000, Fl00 Intangibf
5.023,368 11,«6,936 4,013,617 5.733,399 8,096,088 11."'84,926 10,515,1« 10.939.174 11,349,997 12,537,689 13,414,628 14.691,683 15,737,867 16.634,502 11,«6,936 8,235,152
103480-Taconite Ridge Wind Project 40,109,284 o. o. 42,274,364. 45,544,100. 48,267,487. 49,794,489. 50,135.073. o. o. 0 o. 0 0 0 H100WindGt
lOo1049-eNI Wind Plant 0 30,610,000. o. 100,300 1,905,500. 2,019,800. 2,134,900 2,250,700. 15,616,200. 15,831,300. 16.0017,100. 30,214,700. 30,346,000. 30,417,500 30,610,000. H100 Wind Go
40,109,284 30,610,000 0 42,374,664 47,449,600 50,287,287 51,929.389 52,385,773 15,616,200 15,631,300 16,047,100 30,214,700 30,346,000 3O."'n,5OO 30,610,000 35,3511,642
Total Company 161,290,507 214.585,295 11,11011,1116 175,142,<107 1"',0111,597 216.978,"90 2~,"17,J1J 256,653,556 217,42U~ 233,162.559 255,224,777 2116,221.534 JGlI.~7.644 317,046.540 284,585,295 222,937.901
2008 Beginning CWI? 161,290,507 214,585,295 222.937.901
Rec:ondllng I
2007 [)ecX)7 '''''''
103184
10.963
375,089 Item In 1082 and moved 10 1070 in 2008
2008 Oeo-Q7 103540
2007 [)ecX)7 CWlP aa per 2007 file 160,904,389
"
FIle chan9ed 412108 to temove June 08 CWIP for project 103480 - moved to in-aervlce as of 8130108
Amount removed _ 50,486,663.
\~lProjeeu\rales\2008Retail Rate Case\lnlormation Requeal:llOES 101 -l1M..p0M8 to ReqIMSt OES 112'\(&11 CWiP -2008 flnlll.l.
MAP 18 - 208
(9a) CWiP rete case form 08-09 without ridfxs.lds
ALLETE. Inc.• d/b/a Minnesota Power

Calendar 2008/09 Test Year
Total
General Regulated
Steam Hydro Wind Transmission Distribution Plant CWIP
July 2008 166.329,696 2.770.848 15.616,200 7,704,792 13.650.720 11,349.994 217,422.250
July 2009 267.022,257 3,816.981 59,096,600 10.887.451 19.095.244 16,695,419 376.613.952
Average 216.675.977 3.293.915 37.356,400 9.296.122 16.372.982 14,022,707 297.018.101
Production Demand 216.675.977 3.075.263 37,356,400 Labor

Production Energy 218.651 Ratio
Transmission (69kV & above) 9.296,122
Bulk Distribution (46kV, 34kV, & 23kV) 4,418.752
Non-Bulk Distribution·retail jurisdiction 11.954.231
CWIP Balances with Rider Projects deducted: Total

General Regulated
Steam H~ Wind Transmission Distribution Plant CWIP
July 2008 166.329.696 2.770.848 15.616.200 7.704.792 13.650.720 11.349.994 217,422.2501

Rider projects 135,384.647 429.806 15.616.200 1.776,786 337.286 0 153.544.725
30.945.049 2.341.042 0 5,928.006 13.313,434 11.349.994 63.877.525
July 2009 267.022.257 3.816.981 59.096.600 10.887,451 19.095.244 16.695,419 376.613.952

Rider projects 240.332.296 1,783,206 59.096.600 1.531,470 6.066.844 0 308.810,416
26.689.961 2.033.775 0 9.355.981 13.028,400 16,695.419 67.803'::1
Average 28,817,505 2.187.409 0 7,641,994 13.170.917 14.022.707 65.840.531
Production Demand 28.817.505 1,968.758 0 Labor

Production Energy 218.651 Ratio
Transmission (69kV & above) 7.641,994
Bulk Distribution (46kV, 34kV, & 23kV) 1,216.686
Non·Bulk Distribution-retail jurisdiction 11.954.231
MAP 18 - 209
FERC FyrK1lon Cm
A100 Genefa1lon Demand """'"
lQOot51
R.port b.",1
LAND SAlfS-JiCWIP
"""-fu!> , !<-.t , ~
, """"'-' , ,
!!l!Illll.l """"-l , ,
!!2!Jlhj
,
!!2ll!l.l ..-.., ,
!!lI!llll1 ~
, ,
l!2!ll'-!l ,
!!2!ll!ill
Al00 Genera1lOO Demand
A100 Cenerlrlion DemllOd
AI00 GenerabO<l Demand
101858
101942
102'016
TacH8rtIFuel (CWIP
2003 DSC Con! CWIP
BEC. Blanket CWIP
.'5
<1,
-3.869
.'5
-6"
·3,869
.'5
-6"
-3.869
.'5
-6"
-3.869
.'5
-6"
·3.869
.'5
-6"
-3.869
.'5
-6"
-3.869
.'5
-6"
-3.869
-'5
-6"
-3.869
.."
.'5
·3.869
-'5
-6"
·3.869
.'5
-6"
-3.869
-'5
-6"
·3.&69
A100 Generation DemllOd
Al00 GenerabOf1 Demand
102011
102151
8EC 4 Re-Rubt CWIP
LEC 1 LIP Hub CWIP ,
-5'
,
-5' -5'
1 ,
.5' -5'
, ,
-5'
,
-5'
,
-5'
,
-5'
,
.5' .5'
1 ,
-5'
,
-5'
Al00 GE'I'leroIion Demand '02326 8EC 4 Rewtnd (CWIP -6.460 -6."'" -6.460 -6•.t60 -6.460 -6."'" -6.460 ·6,.t60 -6.460 -6."'" -6."'" -6."'" -6."'"
Al00 GeIlefBliOI1 Demand
A100 Genera1lOO Demand
102321
102«3
BEC 4 Tr.rblne eCWIP
THEC fuel So!J, CWIP
."
-5,138
-"
'5.138
-"
'5.138
-"
-5.138
-"
-5.138
-"
·5.138
."
-5.138
."
·5,138
-"
-5.138
-"
-5.138
-"
-5.138
-"
-5.138
-"
·5,138
A100 GeoeBIion Demand '02'" THEC RpI80tlO CWIP -666 .", .", -666 .", -666 -'" -'" -666 -666
-'" -666
-'"
A100 Genen:l1ion DemllOd
Al00 Gener3bOrl Demand
A100 Geoerrion Demand
'02620
'02'21
102746
BEC Com Rep! CWIP
8EC Com Repil CWIP
THEC Repla(:e ICWIP
14.100
-383
14.100
-38J
-219
U.\OO
-383
-219
14.100
·383
-219
U.l00
-383
14.100
-383 .,.,
1•. 100
-219
14.100
·383
-219
14,100
-383
U.lOO
-383
·219
1•. 100
-383
1•. 100
-383
-219
1•. 100
-383
-219
-219 -219 -219 ·219 ·219
A100 Geoeralion Dem8l1O 102754 BEef Replece ICWIP 2.224 2.22. 2Z/' 2.224 2,224 2.224 222' 2.22. 2.22. 2.224 2,224 2.224 2.224
A100 GenemIoo Demand 102900 LEC AREA Uf'it CWIP -125 -125 .125 -125 .125 -125 -125 .125 .125 ·125 -125 -125 -125
A100 Generallon DemllOd 103013 HECIOso-z.cl CWIP 3..,9 3,419 3.• '9 3.•'9 3.419 3.•,9 3.419 3."'9 3,419 3.419 3.419 3.419 3,.'9
A100 Generslion DemllOd 'OJOn bEC AREA Unit CWIP ·3.259 ·3.259 ·3.259 ·3.259 ·3.259 ·3.259 -3.259 -3.259 -3,259 -3.2!l9 -3.259 ·3.259 ·3.259
A100 Geneol1lOO Demand 1OJ136 HEe-T~ECwIP 69.271 69.271 69.271 69.271 69.m 69.217 69.271 69.271 69.211 69.211 69.271 69.m 69.271
A100 GeneriIlion Oemllnd 103168 BEC 4- 4A P\AYoCWIP 46.816 46.8\6 46.816 46.816 46,816 46.816 46.816 "6.816 46.816 .6.816 46.816 46.816 46.816
A100 Gefw'aIion Oemllnd lOJlfl1 TI'EC - Reptlol CWIP 0;.295 0;.295 0;.295 0;.295 0;.295 0;.295 0;.295 0;.295 0;.295 0;.295 >;.295 0;.295 0;.295
A100 Generation Demllnd 103191 THECf· lf15le11 eWIp 264.551 264.551 264.551 264.551 264.551 264.551 264.551 264.551 264.551 264.551 264.551 164.551 164.551
A100 G«olnlJon Oemlnl 1OJI96 THECF • ReeNe CWIp 142.501 141.501 U1.501 U1.S01 u1.501 142.501 142.501 142.501 142.501 '.2.501 142.501 '.1.501 142.501
A100 GeoeralIon Demlnl
A100 Generation Demlnl
A100 Genen:l1ion Demand
''''''''
H133118
THECf. Upg" eWlp
NlItwOf1I Conn.-'CWlp
«.649
87.289
.4.649
81.289
«"9
87,289
".649
87.289
....649
87.289
....649
87.289
....649
87289
....649
81.289
"',649
87.289
....649
81.289
....649
81.289
....649
87289
153
44.649
81.289
Al00 Generation 0emM>d

103423
,.,..,
"0U'lg 3 f_ib CWlp
H13'" LEe URI 1 Turtl CWIP
"3
'''' '''' '''' '''' ''''
11,098 ''''
11,098 ''''
11,098 '''' '''' ''''
11.098 11,098
'53
11,098
,.....
lUl98 11.098 11.098 11,098 11,098 11.098 11.098
AI00 Generation Demand LIl:skln2AIOfieWIP 226.... 226.... 226.... 226.... 226.... 226.... 226.... 226.... 226.... 226.... 226.... 226.... 226,948
Al00 Generation DeTlllOd BECf-R8ll RelllCWlp 12".031 124,OJl 12.,OJl 124.OJl 124,OJ\ 124,031 12•.OJI 124.031 124.OJl 124,OJl 12•.031 12",031 124.031
A100 Generation Demllf'ld
Al00 Generation Dt!minl
10221&-BEC fuel RpI Ou;:l eWlp 0 0 0 22."'" ".900 0 0 0 0 0 0 0 0
102.21-BEC3 R~Ste.ewIP 69_283 69.283 69283 69283 69283 69.283 69283 69283 69283 69.283 69283 69.283 69.283
~~~2a~~ 9=~~~~r~~fXFp-' ~ 1~~~39,631~"'oW1g;-~"'---~,002.~""154~5M06~ 164,'2-'~-'~~--;"'172~.oog~116,12:5.2CJ-----~~ lBi;~,~-:--

Afoo~fl""'iD8nerd _'~~~ __~lSQ...._.c:m295 1~.....""1Q,836,.c!1t -- lU35.626~J~~--=---::-O 0 ~--O -ij oI
.-
• ••
A100 Genefa!ion Demand 1OJ1J5.HEC· Unit 3 T~CWIP 0 0 0 0 61,626 0 0 0 0 0 0
1<100 Generation Demillld lOJl84-THEef - lA11BAt eWIP 539,718 539.118 539,118 539.118 539,718 539,118 0 0 0 0 0 0
A100 GenerlIlioo Demand lOJl8S-LECF. Coal Unloa CWIP 166,144 1.211.644 1.507.244 1,693.144 1,755.244 1,197,840( 0 0 0 0 0 0 0
A100 G8nefalioo Demand 10319$-SeCf. Boswell FueWIP 1.22Q,420 1,22Q.420 1.220,420 0 0 0 0
•• 0 0
• 0 0
Al00 Gerwallon Demand
ll1~"'+, Demand
A100 Generauon Demand
_ ~ln203:.8EC:~CWlp
~0322Nle0 3 • _((\VIp
llXM22·2010peak Raou- CWIP
x:::
0 0
•... 0
_ _lp1.388"';.;r.~---'" --..r.:~J§8 -..J.t!;)1.;;oe--1:Rt,:iM
52.580 52.580 52.580 102.580 102,580
0
= 0 0
t.@,iiIB =-2~1.*-=-~~~t6.17~--S:2.63"f"'---
102,580 102.580 102,580
0
102,580 102,580
0 0
~~~~!:3t!IL
202.580 202.580
0 0
302.560
Al00 GerBlItion 0em8nd
Al00 G$'>enIuon Demand
l00481-BEG-3 Scf\bber R,CWIP
103484-THEC-VIUll UUlitle5CWIP
l00,<XXl
1.089,030
'''-000
1.CI96.084
0
1,303.814
0
1,412,768 1,511,319
0
1,598,601
0 0
1,609.458
•
1,685,261 •
1,761,542 1,838.301
0 0
1,925,516
0
1.938,127 •
1.951,189
A100 Genernuon Demand 103501·6ECF·Ory Aan Sys CWIP 6.310,990 9.361,290 13,"37,190 11,030.190 20.144,690 22,n5,1OO 24,426.1!IO 26,463.890 21,728,690 28.899,990 30.002,390 31.085.490 0
A100 Genet'allOn Oemaod
A\00 Ger1erlIoon Demand
AlOO GeneratIOn Demand
A100 Generation Demand
A100 GEw1eraIion Demand
IOJ!l92-lJllIts 01 PItlperty B CWIP
103595-flfCF-Rep\BQe Oeo CWIP
I03596-BECf-BIIIIllIet 2001 CWIP
10J598..BECF.ReplKe 4A CWIP
l~UP98rde~CWIP
97,100
93,100
23,300
1.""
0
91.100
......
156,800
40.100
0
97,100
......
199.200
''-'00
0
...... . ....
145,650
241.600
0
30.000
'.5,650
250,000
0
50.000
'.5,650
......
250.000
0
0
0
0
0
0
0
0
•
0
0
0
0
0
0
0
0
0
0
0
•
0
0
0
0
0
0
0
0
0
0
0
0
0
•
0
0
"'00 G&-letation Demand 10360l).1lECf·D3 ConIIO) CWIP 0 "'.000 "'.000 "'.000 0 0 0 0 0 0 0 0 0
A100 Gfnenl1lOO DemElI'd
A100 Generallon DemM>d
103601-Upg,.oe LEe CollI CWlp
10J602·THECF·I,..UlIl CoIl CWIp
399.1!>4
30.000
602.813
30.000
801,g,u
30.000
1,01•. 541
30.000
1.122,254
30.000
1,180,513
30.000
0
0
0
0
0
0
0
•
0
0
0
0
•
0
A100 Gtnerabon Demand
Al00 Ge"oEntion Dem-'d
1OJ603.lECf-I".18II c:.M CWIp
l0J604-BECf-Repl.ce 0 .. cwep
10.000
492..600
20.000
62•. 500 624,500• 624.500• 624,500
0 0
0
0
0
0
•
0
0
0
0
0
0
0
0
0
0
A100 Genentioo Oem"
A100 Genera\lon Oem"
10360$-THECF-Gover cJ.2 CWIP
103607·BECF .I".tall Dustl CWlp 923.686
• 38.000
•
38.000
0
38.000
•
38.000
0
38.000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
A100 G«olnlJon Demlnl llJJ609.6ECF. Rept8l;e G- CWlp 33.... 0 0 0 0 0 0 0 0 0 0 0 0
Al00 Gener.tDor! OemWld
A100 Geoe<a!lOf1 Demand
l0061o.eECF·R~ctCWIP
103611.u:CF·RepIace en. CWIP
23.300
0
31,lOO
0
31.300
0 "-000
• "-000
0 0
0
0
0
0
0
0
0
0
0
0
•
0
0
0
0
A100 Genetabon DemllOd
A100 GeneraborI Oemllnd
103613-TI£Cf-I".talI Con CWIP
103614-THEC·81anket 200"CWIP
20.000
10,000
35.000
15,000
35000
20.000 25.000• 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
11100 GenerallQfl DemllOd
II 100 Ger1efeIlon DemM>d
10361S.THEC·Pose Area A CWIP
103616- THEC-Ceml RllP'l CWIP
"".269
893.159 0
• 0
0
0
•
0
0
0
0
0
0
0
0
0
0
0
0
0
•
0
0
0
0
Aloo Genera1lOO 0emM>d
A100 Geoera1lOO OfnlWld
103611-THEe-PlOIf'9 1115I,l1;CWIP
103618-THEC·UI&U3 BolIo CWIP
"'.000
220.631
"'.000
242.305
"'.000
2.... 052
83.000
295.983
98.000
298.098
0
0
•• 0
0
0
0
0
0
0
0
0
0
0
0
A100 GenenIboo [)emend 103619-THEG-OCS field rcwlP 150.560 151.651 152,142 153.833 154.924 156.015 0 0 0 0 0 0 0
A100 Genera1lOO Demand
A100 Geoeraliorl [)emllf'(l
10J620.THEC-Rcbukl "31 CWIP
103621·THEC-eondensa1e CWlp
0
20.000
0
0
0
0
<'000
0
0
0
0
0
0
0
0
0
•
0
0
0
0
0
0
0
0
0
A100 GenerabOO Demand 10J622·THEC Il\lItaIl34 & :CWlp 0 0 0 66,343 0 0 0 0 0 0 0 0 0
A100 Geoeratloo OemflOd 100623-THEC·RlIPillCeBool CWIp 115,txXl 225.000 225.000 22:1,000 300.000 0 0 0 0 0 0 0 0
A100 GeneratIOn Demlnl
A100 Generatlot'Ioem"
103626-THEC-Install Utili fCWlP
lO36JI·BEC.-Replace 'IfJ! CWIP
HM,012
52.000
1()ol,814
52.000
406.660
52.000
610,346
18,000
0
16,000
0
18,000
0
•
0
0
•• •• 0
0
0
0
0
0
A100 Geoersbon Oomand
A100 Geoel"s\lOf1 Demand
10364Q.SEC3-Blaol<ee 200lCWlp
103641-BEC3-RepllICl!l Col eWlp ".000
0 0
78.000
0
91,000
0
1()4.(U) 116.(u)
0 0
128,000
0
0
0
0 0
• 0
• 0
0
•
0
0
0
A100 Geoera\JQn Oemaod 103644-BEe3·Rebutid Glyt CWIP 43,600 81.200 0 0 0 0 0 0 0 0 0 0 0
Al00 GenerJlbon Demand 103645-6EC3-Ul'\jl 3 Condo CWIP 0 0 0 250,000 300.000 1.100.000 1.100.000 1,100.000 1.600.000 2.100.000 2"'000 • 0
\~\Pro,oc;ts\lJl1lM\2008 Retail Rail! CaH'.lnform.tion R~~'OES 101 -IIMesPtl"" 10 R8QU8S1 OES 1 121(9tl12OOll-09~ W1h>u1 nder10 All
MAP 18 - 210
FERC fynctloo Cod!

I>, 100 G8lwJnlUOn Oem.-.cl
f!9ltSl
lOO646-BEC1&2-8lara81 21CWIP
SIF!S!fJb,nl """-IJJ!J
00.000
!!ll!!l!Ll
00.000
!!2!!l!l.l
00.000
!!llm!l..l
00.000
,......
00.000
!!2lllh>
00.000
""""'-'0 -.r0 """"'-'0 !!lIIllIl.I
0
!!olll!Wl
0
l!2olIl.1l
0
""""-ll
0
I>, 100 GeneftlbOn Dem-.d 1~9-8EC1-RepliJOllCfI1CWIP 0 0 0 0 0 0 0 0 0 0 0 0 0
I>, 100 Genenbon Demaoa
I>, 100 GclneflIuon Demand
103652-lEC-6Iaf*el2OOll CWIP
lOO65J..bEC2 Rep! Con!IeICWIP
15.000
0
11.500
0
20.000
0
22."'"0 25.000
15.000
21,500
16,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
A100 Ger.eflllion DemllOd 10J651-bEC-Ri$k Mllr\8llflI CWIP 00.000 0 0 0 0 0 0 0 0 0 0 0 0
1>,100 Gnntrallon Oem... 10366/)-LEC1-Rep18C8 FeeCWIP 110.841 122.681 0 0 0 0 0 0 0 0 0 0 0
1>,100 GnntraIIOn Oem....,
1>,100 Gener.uon OemWlCl
10J661-lEC2-RepI8l;e FeeCWIP
103663-LEC-HoneyweII DCCWIP
106.840
10.000
101.616
20.000
119,433
",.000
200.'"
00.000
22".112
0
2"6.19!i
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
I>, 100 Geoenmon OemBnd 100000000CI-RepIIce 2 81CWIP 62,276 62.128 63,180 63.632 84.158 0 0 0 0 0 0 0 0
I>, 100 Geoer\Iuon DemBnd
1>,100Geoerabon Oemtrlll
I03666-HEe-8lneI2008 CWIP
10J661·HEC-No 3 Vollage CWIP
15.00lI
0
11.500
0
20.000
0
22."'"0 25.000
0
21.500
3.000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0 0 0 0 0 0
1>,100 GerlenIIIOn Dem.-.d l03668-HEC-Men;uy CE~ CWIP 0 0 0 150,562
~,"'" 501.850 0
0 0 0 0 0
A100 GeoenIuon Demand 10361~Geoefanon Fldllty CWIP ",.000 ",.000 "'.000 50.000 ",.000 50.000 0 0
A100 Genefauon Demand 103611·8ECF·C·l0 Conve CWIP 51.400 54.100 54.100 54,100 0 0 0 0 0 0 0 0 0
,.,,00 Ger1erauon Demand l0J612-LECf-RIlpIICe fa! CWIP 15.000 40.000 "'.000 "0,000 "'.000 "'.000 0 0 0 0 0 0 0
I>, 100 GenewlIuon DemBnd 100613-THEC-FOIID F.... FCWIP "'.000 19.100 19.100 0 0 0 0 0 0 0 0 0 0
II 100 Generauon Oemano 10J611-BEC1&2-Low Roo! CWIP "000 131.000 0 0 0 0 0 0 0 0 0 0 0
1>,100 Gener.bon Demarld 103618-BEC1&2-TtvrIl RcK CWIP 82.000 '''2.000 0 0 0 0 0 0 0 0 0 0 0
1>,100~Demand 10J619-LEC-Replace I>,~JCWIP 19.00lI "'.000 0 0 0 0 0 0 0 0 0 0 0
A100 Cenequon Dem.,., 103680-6ECf-RepI8l;e ROI CWIP 3.922.952 0 0 0 0 0 0 0 0 0 0 0 0
1>,100 G<!InerllIlOn 0em1ll1d 100681.THEC OCP Ul&U,CWIP 3.029.156 3.352,180 3.618,012 4.005,"52 ".525.091 0 0 0 0 0 0 0 0
1>,100 Gene!'alion Demand l00683-THEC-!'lfPI>, 10E ICWIP 1.125,506 2.101,541 2.122,842 2.138.131 0 0 0 0 0 0 0 0 0
1>,100 GenenJuon Demand 103689-6EC3-CouIant 6011 CW\P 0 ""000 "".000 1,032,000 1,316,000 1.720,000 2,000.000 2.000.000 2.000.000 2,000,000 2,000.000 2.000.000 2.000.000
A100 Genera1lOl1 Oemana 10J690-BEC3-BoiIer 5t.I1111CWlP 0 0 0 0 560.000 1.100,000 1.650.000 1.650.000 1.650,000 1.650,000 \,650,000 1.650.000 1.650.000
""00 Genera1lOl1 Demlnl 103691-BECJ.Cool;ng Tow CWIP 600.000 700.000 750,000 150,000 750.000 750.000 150.000 150.000 150,000 150.000 750,000 150.000 950.000
,.,,00 GtInerB\lQn Demand 103692·BEC3-F1exible fueCW1P 0 310.000 620.000 "'.000 1.2.40.000 1.S50.000 1.850.000 1.850.000 1.850.000 1.850,000 1.850.000 1.8SlI,OOlI 1,850.00:1
A100 Gen8ra\lOn DemA'ld 103693-8EC3-CombuslJOn CWIP 0 0 "".000 850.000 850.000 850.000 850.000 1.350.000 1.350.000 1.350.000 1.350.000 1.350.000 1.350.000
1>,100(;enerabOn Dem...o l0:J694.BEC3-NfPII roe ~ CWIP 1.935.762 2.212.510 2.830,052 3,"51.950 4.279.000 !l,312.61" 6.35".64<1 6.8:54.64<1 7.35".6"4 1.99O,!>4-4 8.990,5404 9.990.540& 10."90.5404
1>,100 Genet1luon Oemllrld 10369!>-8EC1-RetlealfIr R( CWIP 1,.coo.000 1."00.000 1,.400.00:1 1."00.000 1.0&00.000 1.400.000 1.0&00.00lI I•.coo.oo:I 1.0&00.00lI 0
1.0&00.000 0
1.400.000
I>, 100 Genefa\lOn Demana 10J69&-LEC-OCP PnmiG,. CWIP 550.982 615.532 725.519 826....
17S.901 0 0 0 0 0 0 0
-
"87.094
11.100 Ge'ltnlIOn o.na1d --'I"F103ll81~ CWIP""" _ _~ ~ _~OOO_ 8OO,OOO~@ «xr@~~~ r-@Jm-!!(~'-®:vm¥--nm~:-f!!lO,ooo"
A100 Gencta1l()rl Demand 10J698.6EC4-Envill)llllWl\.E CWIP 000.000 000.000 800.000 800.000 BOO.OOlI 800.000 8OO.00lI 800.000 800.000 800,000 800.000 8(1).000 1lOO.00:I
''''100 GinnlloiH>en,iild ·'~tiP:p.(p:uewlP---- UjOJ,(ij)--1.600.000 1.600.000--r.iiiJO:-ooo..........-r,eoerooo
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103125-80i1e ~ CWIP
t03126+lllt1M1 Bil:lM-. CCWIP 31~4
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0
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I>, 100 Genera1lOl1 Dem...o 103819-U1Wt:s of Property 8 CWIP 0 0 0 0 0 0 0 0 0 ".560 ".550 ".550 97.100
1>,100 ee-.\lOn DemA'ld 103821-8ECf 8laIW.et 200 CWIP 0 0 0 0 0 0 0 0 0 23.300 23.300 23.300 23.300
II 100 Geoerauon Demand 103822·THECf-Cons1 Sol 'CWIP 0 0 0 0 0 0 0 0 0 0 0 0 20.01.
II 100 Generauon Demand 103823-8ECFC-, Sump PCWIP 0 0 0 0 0 0 0 0 0 19.200 19.200 19.200 37.200
II100 Get\I!I1lllon DOO1and 103825-THECf-loslel1 Wa! CWIP 0 0 0 0 0 0 0 0 0 0 0 0 <18.076
1>,100 GenenlUOl'\ DemBnd 10J626.8ECf-Repi (lisct\llj CWIP 0 0 0 0 0 0 0 0 0 0 0 52.000 14(l.100
1>,100Genera1lQfl Demand 103821·BECf-R~C-l CWIP 0 0 0 0 0 0 0 0 0 0 0 0 9.300
A100 Gene<8\101l Oemano 10382&-THECf-lns1Bil M~CWIP 0 0 0 0 0 0 0 0 0 0 15.000 00,000 0
1>,100 Genera\lOn Demand 10J829.BECf-ReplaoeC..... CWIP 0 0 0 0 0 0 0 0 0 0 0 37.200 0
"'00 Geotrauon DemBnd 103830-THECF·Bl8nloet 20 CWlP 0 0 0 0 0 0 0 0 0 0 0 '000 10.000
0 0 30.221 45.491 60.883 1:Mi,601 266.065
A100 GtlnerBlJOn Demand
A100 Gener8\lOn Demand
1>,100 Generauon Demand
103831.THEC-Plaol Encr8roCWIP
1038»-THEe-RebUld COr CWIP
1038J.4.THEe-RepllI2,oJr 'CWIP
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0
0
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1>,100 Gl!f1llfIIuon DemIl1ll 1038J.5.-THEC·Replooe_3 CWIP 0 0 0 0 0 0 0 0 0 0 0 0 100.000
A100 Genefe\lOn Demand 103836-BEC4-8Ianket 200! CWIP 0 0 0 0 0 0 0 0 0 0 0 0 0
I>, 100 GenerabOtl Demand 103943-BEC" Repla(:.e V",CWIP 0 0 0 0 0 0 0 0 0 26.000 26.000 26.000 52.000
I>, 100 Genenluon Demand 1OJ9U.6C:Co&-Cem I>,fIlIIYl'CWlP 0 0 0 0 0 0 0 0 0 0 0 0 0
11100 GenenlllOl'1 Oem...o 10390t5-BEC4-4G Putver\l.. CWIP 0 0 0 0 0 0 0 0 0 0 0 360.000 0
1>,100 Genetauon Demand 1039"6-8€.Co&-tl'l5la11 Pulve CWIP 0 0 0 0 0 0 0 0 0 "'.000 0 0 0
1>,100 GenetalIon Demend 10390t1-a€Co&-Add Spray V CWlP 0 0 0 0 0 0 0 0 0 0 0 0 0
II 100 Geoer.tlJOtl Dentand lQ39.t8.8E.CA·OCS Upgf"ll( CWIP 0 0 0 0 0 0 0 0 0 0 0 0 0
II 100 Gorw'auon Demend 1039119-BEV4-lighUng CWIP 0 0 0 0 0 0 0 0 0 0 0 0 0
II 100 Genef1Ition Oemlllld
1>,100 Generation Demand
l03950-BECA-Re!a,!"
103951·6.fC4-Closed Cool CWIP
CWIP 0
0
0
0
0
0
0
0
0
0
0
0
0
0
60&.236
0
16,151
0
89.'"0 102.047
0
11",821
0
121.116
0
I>, 100 GenerallOn Dernana lQ3954·BECJ.Soolblowl'1ll CWIP 0 0 0 0 0 0 0 619.000 619.000 619.000 619,000 619.000 619.000
1>,100~Demlll1l:l l03956-BECJ.CEM AnsJyz CWIP 0 0 0 0 0 0 0 "'.000 50.000 ",.000 ",.000 50.000 ",.000
A100 eer-lI!ion Demand 103956-6€C3-CEM A.nByz CWIP 0 0 0 0 0 0 0 "'.000 50.000 50.000 "'.000 50.000 50.000
I>, 100 GenerelIon Demand 10J95"1-8EC3-RepI8oe k'fe CWIP 0 0 0 0 0 0 0 0 0 "'.000 "'.000 ",.000 ",.000
1>,100 Gentnllon Oem..,
1>,100 GeneralJOn Demand
10J95&.8ECJ.S"""="9ear I CWIP
103962·£\£C 1&2-8l<ri.eI CWIP
0
0
0
0
0
0
0
0
0
0
0
0
0
0
00.29<
00.000
"'.920
00.000
101,619
00.000
112.392
00.000
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00.000
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AlOO GenenllJOn Dem...o 103963-6€Cl~TUt'\)Ifl(!Ove CWlP 0 0 0 0 0 0 0 0 0 0 250.920 0 0
II 100 Genennion Demand 103964-BEC1-Repiace 600 CWIP 0 0 0 0 0 0 0 0 0 0 0 0 0
II 100 Generauon Detn8l1d lOJ965-BEC1-Plill8M.l:flI U CWIP 0 0 0 0 0 0 0 0 0 0 0 0 0
1>,100 <>eoer.bOI1 Dem...o 103961·6EC2·Replace COl CWIP 0 0 0 0 0 0 0 0 0 0 ".000 0 0
I>, ,00 Ger>er.UOn DemA'ld
I>, 100 Gerwllllon Demlllld
103968-bEC-B1ankel2009 CWIP
lQJ91Q.LEC-Scnlbbet Cr. CWIP
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
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0 '."'"0
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0
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0
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II 100 ~ Oem.-.d lQJ91l-LEe-Repiace Wall CWIP 0 0 0 0 0 0 0 0 0 0 0 00.000 0
llIOO~Oemand 10391?-LEC·Bodet FtlllCl p, CWIP 0 0 0 0 0 0 0 0 0 21.000 0 0 0
1\PIPru,ecb""lleIl2OO8 Ret8d R.te Case\Infom1.llOn Rl!Ql.IlIIlalOES 101 ·ll2\ResPQf\$f11O RtlQUlIII OES 112\(9b) 2008-09 CWIP WJlt'O.lIIlOln.11.
MAP 18 - 211
FEBC Fwnc110n Cm """'-!!m !!ll!ll!!..1 ........ """"-l !!sl!:!1!!...! l!2lllIl..l I!llllIllJi I!lllllIl.l I!llllIllJi I!llllIllJi I!OlllIl.l< J!lIIllIl..I1 l!2ll!l.ll
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""00~Oemal'ld l00974-HEC-8Ianl<1It 2009 CWIP 0 0 0 0 0 0 0 2.500 '.000 1.500 10,000 12,500 15,000
""00 Generation Oemlnl 100977-BECF-Bepl8te Co; CWIP 0 0 0 0 0 0 0 0 2.200 4,432 6,672 8.929 35....
Al00 GeIleralion OemllOd 100978--BEC4-Bebulld Pas CWIP 0 0 0 0 0 0 0 0 0 80.000 0 0 0
""00 Generllllon Demand 103979-8EOl-T~ Bay CWIP 0 0 0 0 0 0 0 0 0 0 0 0 "'.000
Aloo Generelioll Demand 1000000000C3-E.q)end Con CWIP 0 0 0 0 0 0 0 250,000 250.000 250.000 0 0 0
A100 GenonI\loo Demand 1039ll1-8EC3-Repleoe TUI" CWIP 0 0 0 0 0 0 0 5,01a 10,073 15,165 20.... 25,~ 75,831
0 5.018 10,073 12.6!56 17,766 20._ 70,738
""00 GeneratIon Dem-.l
M~~
""00 Gentntior! Demwad
A100 Ganentboo Demand
103982-l£e-Rep.c. 80lleCWIP
103983:aecfBOIit~~
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0
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0
0
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0
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0
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A100 Genorlltion Demlll'ld 1Q)987-8EC1.Red8Oll F.CWIP 0 0 0 0 0 0 D 0 0 0 D D 0
A100 Gener8tloII Demand 1~()'BECJ.ReplKe COl CWlP 0 0 0 0 0 0 0 0 D ".000 0 0 0
A100 Genernoo Demwad l00'0ll-LEC-Repleoe 60IleCWIP 0 0 0 0 0 0 0 0 0 22.000 0 0 0
A100 GeoerB\lOII Oemlll'ld l00'013-BEC'· Teslf>JponjCWIP 0 0 0 D 0 0 D D 0 0 D D 0
,., 100 Genera\lOfl Oem.-w!
,., 100 GenfntlorI Demlnl
IlM014-Tl-ECF·"'1IIll 0..5 CWIP
lCM015-BEC4-Ab$orl)er SClCWIP
219,891
0
271,677
0
323.831
0
351..2fil
0
353,783
0
"'.305D 0
0
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0
0
0
0
0
0
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A100 Gef8"abOn Demand 104016-8EC4-V8l'\ll,l'l TowoCWIP 0 D 0 0 0 0 D 0 0 D D 0 0
,., 100 Generabon Oemlll'ld I ()402(). THECF-"-l8lI Con CWIP 0 0 0 0 0 0 0 0 0 0 0 D 15,000
AI00 "-"bOn Demand I 04a2S- THEC-OCS FIekl CCWIP 0 0 0 0 0 0 0 0 150,552 J02.200 4501.9611 "">08 0
AI 00 Genf!fIltiOn Demand 104026-THEC-Repleoe Sol CWIP 0 0 0 0 0 0 D 0 0 D 0 40,000 80.000
A100 Geo6ra\lOll Oemllfld 1()4();Jl-LECF-lJpgrt'deeo. CWIP 0 0 D 0 0 0 0 10,007 2'0,147 45,386 95,901 196,968 399,154
A100 Generalion Demand HM032-Generalioo Fadijty CWIP 0 0 0 0 0 0 0 0 0 0 0 0 80.000
Al00 Genefallofl Demand IG4059-BEC l&2CEM AntCWIP 0 0 0 0 0 0 0 105.000 105,000 105,000 105,0CXl 115,000 0
Total Ge:~r.lon 166,3~,6'l6 176,769,395 192,662,956 201,(161,841 224,671,678 232.15(1,214 221,775,16«1 243,~,.n7 255,092.195 263,720,677 213,333,077 287,392,520 267,022,257 216,675,976
6100
6 I00
Hydro GenertlllOr1 Demand
HydrO G-.tlOn Demand
102279
102474
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Hydn:I Cootn!l., CWIP
14,605
, 14,605
, ,
14,605 14,605
, 14,605
, 14,605
, \4,605
, 14,605
, 14.605
, 14,605
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14,605 14,605
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14,605
6100 Ho,dn:l GonerlIIion Demand 102572 Hydro PIIIIIg8l' FCWIP 50,449 50,449 50,449 50,449 50,449 50,449 50,449 50,449 50,449 50,449 50,449 50.449 50.449
6100 H'fdrO Ger'o&'8l1Or1 Oemllfld "2800 HydrO Th;)msonCWIP 212,940 212,940 212.940 212.940 212,940 212,940 212,940 212.940 212,940 212,940 212,940 212,940 212,940
6100 HydrO Gerlerallorl Demaod "2913 Hydro S~a'l HlCWIP 24,176 24,176 24,116 24,176 24,176 24,176 24,176 24,176 24.176 24,176 24,176 24,176 24.176
6100 Hydro Genenl\lOfl Demand H12998 Hydro wpglllOosCWIP 233 233 233 233 233 233 233 233 233 233 233 233 233
6100 Hydro GerwallOO Demand 103215 H'\'D-KRl.,FaliCWIP 214,767 214,767 214.767 214,767 214,767 214,767 214,767 214,767 214,767 214.767 214,767 214,767 214,767
" ... " ... " ...'" '" '"

HYO. lillie F-'I CWIP 101
6100 HyOro GeoerllllOn Demand
~GenerlIlIOr1Oemtlnd
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0 0 0 0 0 0
8100 !+po Gerw'alIon Demand
8100 Hydro Generetion Oem...:!
8100 Hydro Generation Demand
1a2842-lFls-AlPlete 2UtIlo CWIP
103219-HYC - PnIirie R/YeICWlP
10J581.H)O'o 8lenket CWIP
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176,833
880.... 705.058
176,833
15,000
176.833
15.000
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176.833
JO.ooo
1,336.358
176.833
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176,833
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0
176,833
0
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176,833
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176,833
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176,833
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6100 Hydro ~ Demand 10J583.1l'onIson HE· ConoCWIP 280,000 380.000 .....000 520.000 '"'000 0 0 0 0 0 0 0 0
8100 Hydro Gfwlet8l1On Oem""",
B100 H'f'dro Generallon Demand
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82.200
89....
82.200
150,465
82.735
171,137
83,343
190,447
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162,846
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0
0
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B100 H)ollro Glw1eraoon Demand 103589-Garden l..llIo.e-Repll CWIP 20.000 '>000 70,000 ".000 100,000 l00,OCXl 0 0 0 0 0 0 0
8100 Hy.;Iro Generation Demand 103591-Thomson U6 Overt CWIP 244.1108 321,862 399,468 0 0 0 0 0 0 0 0 0 0
8100 H~GeoerallOl'lDemand l0J669.RllI)laoe ScanIoI'I RCWIP JO.ooo 70,000 80.000 80.000 80.000 80.000 0 0 0 0 0 0 0
6100 HYl*tJ Gener1llJOn [)emllfld 10J816-Scanlon Reptaoe T CWIP 0 0 0 0 0 0 0 41.700 83,400 125,100 166,800 208.... 2.50,000
el00 HydrO Generlltion Demand 103ll17·ThQm!5Ofl Rep! ea CWIP 0 0 0 0 0 0 0 0 0 0 0 0 40,000
el00 Hydnl Gen&rauon Demand 103818-Winton 3Gen RwdCWIP 0 0 0 0 0 0 0 82.500 125,000 \81,50:1 2.50.000 312,500 375,000
6100 Hydto Genetlltlon Demand 1OJ976-S~....-Replace PoCWIP 0 0 0 0 0 0 0 2.000 '.000 '.000 '.000 8.000 21,000
Bl00Hydft! Genem\lOll Demllfld 104017-Hydro Operallorts (CWIP 0 0 0 0 0 0 0 0 10,000 JO.ooo 130.000 2JO.000 JJO.ooo
elOO Hydto Generatlon Demand 10401ll-Kn1t., F81Is-RlIPlIIa CWIP
0.,,,,., 0 0 0 0 0 0 0 0 0 2,007 '.029 29,150 89.585
3,075,263
2.534.547 2,844.680 3,326,493 3,550,943 4,000,888 2.160,523 2,085.395 2.200,895 2,32ii.395 2,654.102 2.861,82~ 3.294,645 3,615,980
8200 HydrQ Generdon Energy 10214(l Hydro lliand l.*CWIP 30,458 30,458 30.458 30.458 30,458 JO.... 30,458 30,458 30,458 30.458 30.458 30,458 30,458
8200 Hydro Generauon Energy 102141 Hydro Fiah LaN CWIP "203 31,203 31.203 "203 "203 "203 "203 31,203 "203 "203 "203 31,203 "203
8200 HydrO GfIO!lI1lIion Enetgy Hydro -8Irdl LalCWIP 3.398 3.398 3.398 3.398 3.398 3.398 3.398 3,398
B200 Hydro GeoenIiOn Energv
B200 Hyaro Gerw.... ErevI
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103217 HYO - 8owIOlIr I CWIP
10J582-Hydro RIlalliMlOfl ECWIP
3.398
31.241
15.000
3.398
31,241
19,000
3,398
31,241
23.000
3.398
31,241
27,000
3.398
31.241
JO.OOO
31.241
33.000
31,241
0
31,241
0
31,241
0
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8200 H)'Q'O ~ Ener\l~ I0J585-W..teI~ r ~ CWIP 20.000 ".000 ".000 ".000 ".000 "'000 0 0 0 0 0 0 0
B200 H'fdI'O Ger1emon Energ~ lr0s87--FI5hlM.eR~ CWIP "000 7$.000 7$,000 ,.000 85000 0 0 0 0 0 0 0 0
8200 Hydro GenerMion E.netg~ 1Q358&.1s!ard Lake Fuse PCWIP 20.000 20.000 80.000 80.000 ".000 0 0 0 0 0 0 0 0
6200 Hydro GenefalJon Energ~ 1035S0-6oukIlw Ub Upgr CWIP 10.000 14,000 18.000 22,000 25.000 28.000 0 0 0 0 0 0 0
B200 Hydro Genetaliofl Eneri~ 10381 I-Hydro BI.ut 200! CWIP 0 0 0 0 0 0 0 0 0 0 "000 HI,OOO 15,000
S200 Hydro GenenIlIon Ener\l~ 103812-Hydro ReaeatIOtl ECWIP 0 0 0 0 0 0 0 '.000 3.000 '000 '.000 11,000 15.000
B200 Hydro Genlntioo'I EI'lergy 10381J.8owIdet Ul<a Bepil CWIP 0 0 0 0 0 0 0 0 0 2.000 '.000 '.000 '.500
8200 H)'drO ~ Enel-gy 1Cl3814-1alarld LlIke P1C7lIC ICWIP 0 0 0 0 0 0 0 2.500 '000 '.500 10,000 12,500 "000
'....,
82'00 Hydro GeneratIon EneriY 103815-lsland l.8ke TomahCWIP 0 0 0 0 0 0 0 8,700 17,000 25.000 33.800 41,900 80.200
236,301 264,301 327.301 390,301 421,301 252,301 96,301 108,501 121,301 136,101 165,901 180,701 2Ql,001 218.651
fOUl Hydro 2,770,148 1,101,'" 1,653,7'14 3,141,244 4,UZ,1" 2,412.124 2,'11,'" 2,301,J9fI 2,447,696 2,7to,203 1,027,725 3,475,346 J.616,M1 3,29],114
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Cl00 f.-.nsm.ulOl1 101167 RECC·TelIECCWIP
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MAP 18 - 212
fERe Fynctlon Cpdt f!!2!.1wI ..-.. ..-.. """'-' .-.. !!lIfllhl ,.,.,.,. !!2!lIlL1Jl M2llhll l!mlIh.ll
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C100 Transmission 101660 Grar.clRtfI)Id:s 1 CWIP ·1,135 -1,135 .1.135 .1.135 ,1,135 -1,135 .1,135 -1,135 -1,135 -1,135 ·1.135 -1,135 .1.135
ClooT...."is.sion 101661 ~2Jl)'CWIP 12••182 12.,182 12• .182 12.,182 12.,182 12.,182 12.,182 12.,182 12.,182 12•.182 12••182 12.,182 12.,182
Cloo T..-misslOn 1011()ol. PoIlaU:tl I I 511 041 CWIP -311 -311 -311 -311 -311 -311 -311 -371 -311 -311 ·311 ·311 -311
ClooT...."iwon 101105 8lMdin ~ CWIP 13.513 13,513 13.513 13.513 13.513 13,513 13.513 13.513 13.513 13.513 13.513 13,513 13,513
C100 TransmlUlOn
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98,!>41
19.065
Cl00Tl'8IlSm<$Sion 1021.7 Hlbban:l SE SutCWIP 20,921 20,921 20,921 20,921 20,921 20,921 20.921 20,921 20,921 20,921 20.921 20,921 20,921
Cl00 Tr8f1Smissiol1 >0,<83 Tr_mlsslorl U CWIP 1,169 1,169 1,169 1,'69 1,169 1,169 1,169 1,169 1,169 1.169 1,169 1,169 1,169
Cl00 TransmissIOn .2.189 .2.189 .2.189 .2,189 .2.189
Cl00 Transml$SlOll
Cl00 Tr_mlUlOn
>0'503
>0,,'"
102510
Eveletn BCC·lnlCWIP
Forbes-InstBll ~CWIP
T...."inionS.CWIP
.2,189
.3.526
23,136
42,189
43,526
23.136
.2.189
.3,526
23.136
.2,189
.3,526
23.136
.",.
23,136
42,189
.3,5.26
23,136
.2.189
.3,526
23,136
.2.189
.3.526
23,136
.2.199
.3,526
23.136
<3.526
23.136
43.526
23.136
43,526
23.>36
"3,526
23.136
Cl00 Trar'lSmouiorl
Cl00T~mlSSlQf1
""533
102541
Nashwaul< 1151<CWIP
ForbeS Stb-TerCWIP "
122.329 "
122,329 "
122,329 "
122,329 "
122.329 122,329 " 122.329" "
722,329 122,329" "
122,329 "
122,329 " 122.329 "
122,329
CillO Transmission 102106 1151<V&I6-~CWIP 215,151 215.751 275.751 275,751 215.751 275.751 215,15\ 215.751 215,751 275.751 275.151 275,151 215,151
'Cl00 T~iulon
Cl00 Transmisscn
1Q1tb11..... ' f§.\TEi1itiiii~CW1fi
102123 8Ikbry 23CIlV 51 CWIP
53i,1t9
57.121
533,179
51.121
!S33;l19"
51,721
~633.1'tg--
51,121
.533.11'9
57,721
:r~'Jg
51,121
m1L9~-igi!119~~1i9.
51.721 51,721 57.721
Sb~
57.121
mwr :-Sfl:!19
51.121 51,721
mtlt
57.721
Cl00 Transml$lltOrl 10212. BEC-Corw 10 6( CWIP 92,154 92.1501 92,\!>4 92,1501 92,154 92,1501 92,154 92.154 92,154 92,154 92,154 92,154 92.154
Cl00Tr~1S5IOIl
Cl00 TransmlSSlOll
10212ii
""..,
REce-M~ CWIP
T...."IsSlOl'l SoCWIP '"
53,103
."
53.703
."
53,103 '"
53,103 '"
53.703 '"
53.T<l3 '"
53.103 '"
53.T<l3
687
53.703
687
53.103
681
53,703
681
53,703
687
53,103
Cl00 Trar'IWllMion
ClooTrMSrllissiotl
HI""
102857
RTU RepI-...CWIP
BIndn11~kVCWIP .,
3,124
.,
3,124
-,
3,12.
.,
3,12.
.,
3.12" 3.12.
., 3.12.
., 3,12.
-, 3,12.
., .,
3,12.
.,
3.12.
.,
3,124
.,
3.12.
ClooTrtlnSmission
C100 T~mi$soon
".960
102861
Hbbng 115134kICWIP
RECe-Upgrade CWIP
46.132
97.7.2
46,132
97,142
46,132
97,7.2
46,132
91,1.2
46,132
91,1"2
46,132
91.7.2
46.132
97,142
46,132
91,142
46.132
97.1.2
"6.132
91,1"2
46.132
91.1.2
.6.132
97.7.2
46,132
91,7.2
Cl00 Transmissooo
C 100 TraolSmiulon
".963 Rvrtn 2301tV Su CWIP
'0286' Armd 230kV Su CWIP
60,618
72.611
60.618
72.617
60,618
72,617
60.618
72,617
60.618
72,611
60.618
12,617
60,618
72.611
60.618
12.617
60,618
12.617
60,618
72,617
60,618
12.617
60,618
12,611
60,618
12.617
C 100 Transmission ".865 BIkbry 230kV 51 CWIP 95.110 95,l7t1 95,170 95,170 95,110
"",. 95,170 95.110 95.170 95.110 95,170 95,170 95. 170
CIOO TI1Wl$IllI$SOOO
Cloo Transmission
H.'"
'02867
FItlS 5(X)'2J() 51 CWIP
~ Rp1l'-UPl CWIP
65.316
53....
65.316
53....
65,316
53....
65.316
53....
65.316
53....
65,318
53....
65,316
53....
65,316
53....
65,316
53....
65,316
53....
65,316
53....
65.3\6
53....
65.316
53....
"fThd
ClooTr_mlssion
C100 TransmISSIOn
'02068
102869
230kV Su CWIP
Rvrtn 2JC\kV Su CWIP
,5<
91,112
,5<
91.112
,5<
91,112
,5<
91,112 '"
91,112 91,112
,5< '5<
91.112
,5<
91.112
,5<
91,112 '"
91,112
'5<
91,112
,5<
91.112
,5<
91,112
Cl00 T....-.smisslon 103107 REce-lnsl Otg ICWIP 181,31. 181,37. 181,31. 181.314 181,31. 181.31. 181,37. 181.314 181.31. 181.31. 181,314 181,37. 181,374
C 100 TrensmiUion
Cloo Trerosmission
103108
103109
fortles 230kV SCWfP
BlIdIry 230kV So CWIP '''93
67,091 "'93
61,091
85.'"
61,091 "'"
61,091
85.'"
61.091 "'"
61.091 "'"
61,091 "'"
67,091 "'"
67.091 "'"
61,091
85.393
61,091 "'"
61.091 "'"
61,09\
Cloor....ml$5lOn 103110 Rvrtn 2JOkV Su CWIP 19.862 79,862 79,862 79,862 19,862 19,862 19,862 19.862 79,862 79,862 79,862 19,862 19.862
ClooTransmlsslon \03311 I ISkV Nashweo. CWIP 182 182 182 782 182 182 782 782 782 782 782 182
Cl00Tl1ll15mlsslon 103323 Transmisslon S,CWIP ""
·27,419 -21,.'9 -21,.'9 -27,.'9 -21,.'9 ·21,.'9 -27,.'9 ·27,419 ·21.""9 ·27,.'9 ·27.•,9 ·27,"'9 ·27,4\9
Cl00 Tf8l1Smlssion '0332. "nt\d 230kV Su CWIP 69.110 69.110 69.110 69.110 69,\10 69,110 69."0 69,110 69.110 69.110 69,110 69,110 69,110
CHIO lf8llSffii$SlOn 1033013 RTUR~,CWIP 60,.95 60,.95 60,.95 60.•95 60,495 60,.95 60,.95 60,.95 60.495 60,.95 60,.95 60,495 60,495
Cl00 Transmuoo
''''''' Hibb I 151231lV: CWIP "'.068 "'.068 "'.068 "'.068 "'.068 "'.068 "'.068 "'.068 "'.068 "'.068 "'.068 "'.068 "'.068
Cl00 Transmlsscln 10'35' Syslem Oper -BCWIP 2•••28 2 •..t28 24,.28 2•.•28 2.,.28 2•••28 2•.428 2.... 28 2.,.28 2.,.28 2•.•28 2.,.28 2.,428
Cl00Tr_ml$$lllrl >0"99 Netwon. Com-t CWIP .7.213 .7.213 .1.213 .'.213 47,213 41213 .1213 41.213 .1.213 47,213 .47.213 "7.213 .7213
Cl00Transml$SlOl1
CHll) T,_mlssion
~Db"Tr...m1S$lorf
1ooT,*""",1ulon
Q.oo r,..."lIsion
ClooTflIf>SlT1lsMll'l
- 'I"'" 2JOkVBosWfl<ll.CWIP
101988-1151<V FondOuLac-CWIP
102107·hswe:ea:::P:.1ll R\CWIP
1Q28S3.PequDt Lb 11&3'1CWlP
1~~CWP
103318- 1I 5I<V CIby-SlIv 61 CW1f'
35
9,.'5
2,n1
19.601
'.522
35
2.782
A4lJ1.. _ . M ! W I
159,607
'.628
35
2,181
lCl15Im
199,601
IQ2,8S)
35
9.736
19''ii2fli
211,707
J5
\9.880
._""
203,031
211,101
J5
34.112
'378;313
1?1!."""
211,101
J5
318,822
7",835
J5
".<02
:rnJ,.270
~664-~~MQ.0t2
0 0
J5
115,563
37i.118
0
J5
156,585
3110,166
0
J5
191.901
':rk"Ol9---'f,382.5S~Oeif5fl-----2:M1"jf1-(J81.457""-5.577;13-t---6.304;""'---i)f2-;:i43----0tl.ti68----V")3f,'r8r--f@33,1fJ6
380,61"
m684_____5 6 ~
0
J5
239.512
'0
381,082
'56'p'
0
e1~
,
J5
281,.51
"',...,
0
Cloo TransmISSIOn 10331~23OkV Boswell-Be< CWIP 253,756 27t1,756 287.756 '0"" 322.756 339.756 351,156 37t1,756 383.756 391,156 .'0.156 .23,156 .37,756
Cloo lr_misslOM 1OJ,JJ1.5nan 231)11 1SkV S.CWIP 95'39 95,239 95", '''~,239 0 0 0 0 0 0 0 0 0
CHll) Trunsmlssl()l'l l03332,Rlvm 11,5kV Sub-ICWIP 10.86.4 10.864 0 0 0 0 0 0 0 0 0 0 0
Cloo TnJn$lI1lsSion I0J3J6.FortM:ls .5OOf23OkV CWIP 130,626 130,626 130,626 0 0 0 0 0 0 0 0 0 0
Cl00 T-..mlSslOn 1OJ,JJ7-Sh8m 2»'1 151<V ~ CWIP 116,619 182,679 0 0 0 0 0 0 0 0 0 0 0
Cl00T.--mi$$lOn 10333IH~ Rd 115l!V ~CWIP 29,925 29.925 29.925 29.925 .2.92~ 0 0 0 0 0 0 0 0
Cl00 TrwosmlSKIn l();33»..HIlnes Rd 115kV ~ CWlP 57.608 57.608 101.608 0 0 0 0 0 0 0 0 0 0
C lOOT ..-mISSIOn 1{lJJ.M·T...oHartlon 1151<'CWIP 673,765 119,733 Ul61,173 0 0 0 0 0 0 0 0 0 0
Cloo Trwosm<SSlQO 103434-J.t~ ~V - F.-gc 11:1 ~CWIP -480.698 52.,698 568.698 612,698 ....698 699.698 7.3.698 802.698 861.698 921,698 980.698 1,040,698 1,100,696
Cl00 TflIOSmml()l'l 1031~1·T.-m1sslon SlotIlCWIP ".000 5<.000 ".000 12.000 82.000 "'.000 0 0 0 0 0 0 0
Cl00 TrensmlsMln 103752·11511... Pine R... ·PeoCWIP 2.0,990 211.291 311,633 352.022 392.•58 "31,94.4 .85.800 5ot7,-«l7 198,\97 1.199.368 1,101,066 2,203,351 2.156,303
Cl00T..-mis~ 100753-13111<.... TK HartIor~CW1P 122,033 113,108 0 0 0 0 0 0 0 0 0 0 0
Cl00 TransmiUion
Cl00 TrerosmlS$lon
10375o'·138l!... HoyIIks-Ow CWIP
1031M-115<v~T...oCWIP
'6.800
15,000
.1,800
22.000 22000
0
.'.700
0
.U,loo
0
.1,700
0 0
0
0
0
0
0
0
0
0
0
0
0
0
0
Cl00 TrwosmiNion 1031Y;11.5k... 8lch'd·l PI CWIP .000 2".600 36.000 36.000 36.000 36.000 0 0 0 0 0 0 0
Cl00 Trwosml$SlOn 1031S7.1 151\... e>n-y. ~CWIP '.000 2.,600 36.000 36.000 36.000 36.000 0 0 0 0 0 0 0
Cloo T.--mIsMln
ClooT.--mlS$lOrl
1037S&-115k... Baxter·V...... CWIP
103759-1 15k... Dog Lk· a..CWIP
'.000
'.000
''''00
''''00
37,800
37,800
37,800
37,800
31,800
37,800
37,600
31.800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Cl00T.--mis:sion 103160-1151\... Dog U-8lUl CWIP 2~.240 .5,.99 2016,561 296,8.49 299.009 301169 0 0 0 0 0 0 0
C lOll Tr.-.miulon 103162·115k... eos........cr. CWIP 50,18.4 1.4(l,885 232.2048 0 0 0 0 0 0 0 0 0 0
C lOll T...-miUloll 103163-11!ikv~.CWIP 88,.20 0 0 0 0 0 0 0 0 0 0 0 0
Cl00 TrwosmlSSIOl'l 103164-Trv.m1Miotl ~ CWfP ,.5,000 225.000 305.000 385.000 .24.000 449.000 0 0 0 0 0 0 0
C 100 l....-.misslon l03ns-Pol&atch 1 15k... SutCWIP 0 '000 36.000 0 0 0 0 0 0 0 0 0 0
Cl00 l........,.1SS1On 1031~$LC)11!5K ... CWIP 0 0 0 0 '.000 36000 0 0 0 0 0 0 0
Cl00 TransmISSIOn 103781-OOV U. 11!V34~ ... S CWIP 461,986 692,2n ....003 1,~,I604 \.218,105 0 0 0 0 0 0 0 0
Cloo T..-.mlSSoorI 103801.Rlver1Ofl I 1!l/34k... CWIP 0 '.000 15.000 0 0 0 0 0 0 0 0 0 0
\~rorecultates\2008 Rl!\aIl Rate Case\lntormlltlOl\ ReQue!itsIOES 101 _ll2\Res.pons.a III Request OES 112\(911) 2008-09 CWIP wilhM ril:\IQ ...
MAP 18 - 213
FERC Fuoqlgn COOl ~ B,p9f1l.tytl tJllIl.lli!J !!omO.1 ~ I!!ol!lO.l """"-' !!ll!ll!l..l !!O!lllLI l<2!!Illl l!llmlLI !!O!lllLI ~ .-u l!olllIl..I.l
c lOOTrw.ItI\_ lQJ(1Q2~23l)'ll!11o:,CWlfJ 0 0 0 0 '.000 »000 0 0 0 0 0 0 0
Cl00T.......1SSOl 1~1·qtlllBl\J CW~ 0 0 0 0 0 0 0 0 '.000 "'000 ".000 ".000 68.000
Cl00 Trw1IlIIlSSOl 1~).ll'lIlIIIFlru CW~ 0 0 0 0 0 0 0 0 0 0 '000 "'.000 ".000
Cl00T,..,.I$SO"I 103844-lntllll R TV CW~ 0 0 0 0 0 0 0 0 0 0 0 0 '000
Cl00T.......1SSIOn 103846-ReplIIoe P . . , CW~ 0 0 0 0 0 0 0 '.000 ".000 16.000 "000 16.000 16.000
Cl00Trant/Tl1$$lOll 103&'1-ReplIIoe PIOllII CW~ 0 0 0 0 0 0 0 0 0 0 '.000 ".000 16.000
Cl00TI'WISIT\I$SoIOfl 103S5G-RepI8QIl p . . . CW~ 0 0 0 0 0 0 0 0 0 0 0 0 8000
Cl00 T.-..mlUlOn 103i51-R~Vb C- O 0 0 0 0 0 0 '000 15.000 ".000 "'000 ".000 ".000
C 100 TfW15ITIlWOII
Cl00 Tttn5tIllMlOtl
Cl00T.-m_
1038:52-R~ VTI
l0J856.Hihlp 130'1 I 5l\V: CWlfJ
103856-AnowhMclI15i\V:CWlfJ
CW~ 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0 10.000
0
0
0
0
20.000
0
5.011
30.000
'000
10,013
"'000
»000
15.165
50.000
.....,
".000
115,000
Cl00 Tran&m1SMlln 10'JM1.AAO 2»1 15k" SuCWIP 0 0 0 0 0 0 0 0 10.000 20.000 30.000 ".000 50.000
Cl00Tr~lssion 10J1M-Forbes St..c. Rep! CWIP 0 0 0 0 0 0 0 0 0 \0.000 20.000 30.000 ".000
Cl00 TrensmlS5lO/'1 103859-Forbes St..c - Rep! CWIP 0 0 0 0 0 0 0 0 \0.000 20.000 30.000 ".000 50.000
CHIO Tr...-nls$o'l 10386().8oIwell 11$kV 5l.t CWIP 0 0 0 0 0 0 0 0 5.018 \0.013 15,165 65.<159 156.212
Cl00 T",..".,1SSion 103861·rttn5tllI$llOl'l8l¥4CWIP 0 0 0 0 0 0 0 '.000 \6,000 22.000 32.000 ".000 ".000
Cl00T....... 1:s.SIOIl l0J862-BIIdonl ~ P~ LCWIP 0 0 0 0 0 0 0 21.519 43,316 65,212 87"" 109.•,8 1J1,f16J
Cl00 T....... lQIQIl 10386<l0-115I<V Vorg-Em,*, CWIP 0 0 0 0 0 0 0 0 0 0 '.000 '.000 9.000
Cl00 Transm_ 103865-1 I 5kV LllIkJn ·Emt CW!P 0 0 0 0 0 0 0 0 0 0 '.000 '.000 6.000
Cl00 TransmiUoon 10Jll66.115kV Babbilt-Eml CWIP 0 0 0 0 0 0 0 0 0 0 '.000 '.000 6.000
CIOO T....mlSSlon 10J861-II511V ClocI....· BlfCWIP 0 0 0 0 0 0 0 0 0 0 0 0 10.000
Cl00 T.......as'lon 10J86&.115kV Rivenon-CfICWIP 0 0 0 0 0 0 0 80.000 180,000 280.000 "'.000 "".000 700,000
Cl00 Transmas,ion 103869-T.....m'ulon Line CWIP 0 0 0 0 0 0 0 65.000 170,000 l~.OOO 198.000 201,000 201,000
C100 TO'a'lImasslOn 10<l006-115k" BlIdou'.Af.l CWIP 0 0 0 0 0 0 0 0 0 0 '.000 '.000 '.000
C'OOT....... ~ 10<l0001-115k" B8doI.ra-BaCWIP 0 0 0 0 0 0 0 0 0 0 '.000 '.000 6.000
Tot.1I T............ alon 1,1001.1'11 •.nO.42' 10.)62,111 10,171,'13 12,013.0&3 11.<Io6U25 12,172,"' 13,511,171 1$,110.111 II.H),617 11,U8.211 1.561.151 10."7.'51 ,.m,lU
0001 - ~ BtA deIrI/ery
- DlSII'tloAJon 8<A deIi-v
""07 BraIrwnl St..c R. CWIP 26 26 26 26 26 26
·30
26
·30
26
·30 .,.
26 26
·30
26
·30
,...
26
·30
26
·30
0001
- ~13'butIon &.A deIi¥ery
101612 Hill M..., Power CWIf' ·30
51'50"
·30
",.·30
""
·30
",.
·30
51'50" 5.02. 5.02<1 5.02<1
..
0001 1021511 .....eIey 1\!YJ4Il.CWIP 5.02. 5.02. 5.02' '0"
0001 • Oastrb.lllOn Bt-. delivery 102192 Vil91f'll11115 Slot CWIP 50 50 50 50 50 50 50 50 50 50 50
0001 - DelbibutlOn Bulk deliveIy
- Distnbutlon Bulk dlliY'Ilry
, '" B1aroc::twd 3<lkv CWIP 7.812 7.812 1.8\2 1,812 1,812 1.812 1.812
61,989
7.812
6l.9Il9
7,812
61.989
1.112
61.989
1,812
61,989
1.812
61,1189
1.812
61.989
0001
0(1)1 - OasW'lbuCion SuI< deWery "''''
1021<11
HWOard 3<lk" 5CWIP
V~lriIIllS'23ICWIP
61.989
·1.029
&1.989
.1.029
61.989
.1.029
61,989
.1,029
61.989
-1.029
61.989
·1.029 .1,029
189,3<11
·1.029
189,3<11
·1.029 ·1.029 .1,029
189.3<17
.1.029 .1.029
189.3<11
0001 • OlstribulJon IkMI dellva'y
""'" Nortn 2311" 'J02J CWIP 189.3<17 \89.3<11 189.3<11 189.3<11 189,3<11 189.3<17 UI9.3<l7 ' •• JoI1 '".347
""...
0001 • ~ IkA deIwIry ,.,." 80BweI ceo 3: CWIP 1.1127 ,.m 1.1121 1.821 1,1127 1,821 1.&27 ,.m 1.&21 I.a21 1.&21 1.821 1,821
.'.862 .'.862
...
0001 - Oostrb.Clorl Bl* ~ L ~ 502I5J CWIP <11.862 .1.882 .1.862 .1.862 ·C1.862 .7.862 .'.862 .1.862 .1.862 .1.862
..... ...'" ... ,""...n. ...'"

.'.862
,"'...n. ".....
733 733 733 733 733 733 733
0001 - o.DibuIlon IkA ~
- Oos~ &A dellva'y ,""'" MII~ReplAuCWlfJ 733 733 733 T33
,"" n. n. ,"" 125,<1084
n.
T33
,"" n.
T33
n.
125,<134 ,""
0001
0001 - o..nllAion 8lA delivery """7
Lg La.e 5"'llc1r'CWIP
vemcWe JoIk" ~ CWIP n.
125.<1084 125.48<10
'" n.
125,<1084 125.48<10
'"0 ~.602 ~.602
...""
0001 • O"IIlbulion BuIll delNery lo:M19 NAS 23k" 3191cCWIP ~.602 ~.602 ~.602 ~.602 ~.602 ~.602 ~.602 ~.602 ~.602 ~.602 ·•.602
- - eo.,,3 -
0123 Dasl' Subs 23k" BIADellvery l00871-~set'1~2\I;\CWIP 0 0 0 0 0 0 0 10.031 25,166 55.15/5 11,221
D13<10~I.Subs3<l1t"BuIl<~l~PeQlnLJo.ll~k" CWIP 610,18'" 911,825 1.528.718 0 0 0 0 0 0 0 0 0 0
0134011t-Stbt~~i..!o.@L~RY1f~vf~'IW'
~
flO,380100,4M---~_____6Q1,,* --~~163-- 'Pi25A-. !Wf.... ..-.J.,038;518_ _"jEf72..-:J~_-"""03:l.
,..,.,...
013<1 DUll· Subs l<loJ(" &A Delivery l00191-PepIft U. l1Y.)o1k" CWIP 1<100,000 0 0 0 0 0 0 0 0 0 0 0 0
013<1 DosI· Stbs 3<lk"Bulll ~0387$-Brainerd 115kV SuCWIP 0 0 0 0 0 0 0 0 0 0 0 0 0
01<lo6Oi1t-~A6l\YBijaiiti.wy tm-4S&iI--.111lH6lCW!P--- fr.16I--'17,W3--e18_--.-....-vfa.4iff-r.3«)~1,542;!6t-,-'M7.ooo---Utllll:w --':721,* ,.m.~5,~:-7<loO
01<46 Q!!Il- &All «lkY N DM*Y...J..lRtlkT"""!L...46kv~ HlCYt'IP_ _.205:_-PMJ - M ~ 3 8 1,111 ll!'.jl!! 110.113 I11Ml5_ __ 71~43,w._zM?" 1.tlY1.a___,,§81,~S
0146 Dell· Subs <l6lr,,, &A DelIvery 'OOJOO.VlrglNl 1151<1612310 CWIP 10.000 20.000 "000 ".000 18.000 '28.000 0 0 0 0 0 0 0
Dl<lo6 DlsI' Subs <I06Io;" fkA DfIIiWIry l00927-DUltrIb "6k.V St..c B CWIP 0 0 0 0 0 0 0 28.000 26.000 28.llOO 28.000 28.000 28,000
0223 DIS" euu. Oelovery Lw- 23k 103554-Hibblng 2JKV-JOlII CWIP "'.263 0 0 0 0 0 0 0 0 0 0 0 0
0234 0,,,· Bull< Delivery Lr.es 34k 103189-Long Lit 3<lk" 5"'lIj CWIP
023<1 Dosl • &A Delivery UneI 3<lk 1OJ192-l Pf8lne )<10k" 5211 CWIP
023<1 Dosl . &A Oelovery t..lneI 3<lk 1()1()Jl)-,lj,eIey S504tdf 3<lol\" CWIP
0246 o.,t· a.-. DeIrvery Lines <I06Io; 103196-OtsI <I06Io;" a.w- SYl CWIP
71.000
22''''
".000
0
71.000
225.500
0
51.000
71.000
"'
0
62.000
...
11.000
22''''
69.000
0
11.000
16.000
0
"'....
".000
0
n.ooo
0
"'....
0
0
290....
0
33.000
0
"'....350,500
".000
0
0
103.000
0
<110.500
0
.50.500
0
138,000
0
.50.500
113.000
0
0
0
0
0
0
02<lo6 DoIiI· BlA ~ Li'leI <lo6I\ 10:J930.00a",*, <Io6Io;V L.JnI B CWIP
.....
.
2.19"',836
,
0 0
2.423.81. 3,<lo8UM3
0 0
2.5<109.862
0
3.31<1.356 .»2.600
0 0
3.9<11.319
7.000
.....'"
1.,000
<1.30<1.329
11.000
•.525.5e8
28.000
.,825.011
33.000
5,68'1,281
.2.000
6.642.668 •• 18752
DOOO • DastrlbuOon Non-bI.A - - . , '00852 OlSl REVENUf CWIP '50 '50 '50 '50 '50 '50 '50 '50 '50 '50 '50 '50
0000· o,,~ Non-bIA. ~ 101251 Dast ReYMUI 81CWIP ·32 ·32 ·32 ·32 ·32 ·32 ·32 ·32 ·32 ·32 ·32 ·52 ·32
0000· 01511'b1l1on Non-btA delivery
0000- Del~ Non-lIUIk dllIiYIry
101252
101258
DOSI System 8111 CWIP
TllWllpF~ CWIP
,.'"
11.939
,.'"
11,939 '.'"
11.939 '.'"
11.939
,.'"
17.939
,.'"
17.939
,.'"
17.939
,.'"
11,9:)9
,.'"
11.m
,.'"
11,9Jlil '.'"
11.939 '.'"
11,939
,'"
11.939
0000 - ~ Non-blA. dolNery 101669 LFaIl:II151l"IolCWIP 3,113 3,113 3,113 3.113 3,113 3,113 3,113 3,113 3.113 3.113 3,113 3.113 3.113
0000· 0lslIitIutl0n Non-Oulk delivery
Non-Oo.A""'"
101610 SllS-Yll5k"SCWIP 3.018 3.018 3.018 3.018 3.018
"". "18 3.018 "18 3.011 3.018 3.011 3.018
,....., ., .....,
,.....,
·m ·m ·m ·m ·m ·m
DOOO - o.trtlulIon 101696 Motwle t,..,.I!If"CWIP ·m ·m ·m ·293
.,
·293 ·293
,....
·293
oooo-~NcJn.hAdIIiI«y
0000- 0IslrbA0n NorHJoA lleIlwry
101101
101761
Hoyt U. <lo6/oill. 5 CWIP
Dell Ln!I R.IOI CWIf' ,....
87
,.... '.... ,....
67
,...
67
,....
87 87
2....
67
,....
67
,....
67
DOOO· O"W1tloAon Nort-l:roA ~ 101113 OIst R_ _ l!CWIP 1~44S

,,«,
1~.445
,,«,
15,445 15.445 15.445 15.445 15,445 '5.445 15,4<15
,,«,
15,445
,,«,
15.445
,,«,
15,445
. ."..... .....
"",
0000· D1SrtlutJon Non-tllAk deIIYeIy
0000- OlStribulion Non-blA ~
10111<10
101186
Dltl Sytlem 81. CWIP
0'11 e.l11Ilg 2000CWIP
85.445
<1.981 •• 981 <1.987
85.445
•.981
...«'
<1,981
85.""'5
.,981
85,""'5
<1,981
85,""'5
•.981
85.""'5
<1,981
&5.""'5
.,981 <1.981 <1,981 4.981
0000 - D"tritMlofl ~ d8lvery
0000· DostntMlon Non-blM< dllii....,.,
101188
101719
Ul\lIl1lIl;Ip<lIbldRCWIP
Otst D..-n-'i!e CJ CWIP
1,511
6....
1,!111 1.511 1,511
6.963
'.511
6....
1.511
6.963
1,511
6.963
1.511
6.963
1.511
6963
UI11
6'" .....
1.511
.....
1,511
,'"
1.517
6....
0000· DelIr\tlUllOn Non-tIulk. cIelhoery
DOOO - DIS\I1bIAlon Non-blA deIn!ery 1~
10lllO1
0000· D4\nllutlon Non-b.AIo dtli'owy 102057

TIlWllIlF~CW'P
O,.tnbut;JOn R.... CWIP
OtstnD\lOllll S\,,'CWIP
"
11,217
57....
18,211
57....
'.'"
18,211
51•.t8fI
,'"
18.217
S1,486
''''
11,217
57....
,.'"
,,, ..
18.217
5.385
\8.217
57 <486
,.'"
11.211
57'"
''''
18211
51 ...
5,385
18211
57'"
''''
18,211
51.•86
11,211
51'"
''''
18,211
57....
\1p1f>nllclCU"'aIMl2OOll Retail Rllfl C.seIlnlormallOn RIIQ~t!lIQES 101 .11MetPOllM 10 R~t OES 112\(9tlI2lJJ8.09 CWIP WllhoUl ~.1.
MAP 18 - 214
FfBe fynst10n Cod! "..... a,oon l,,,!! f!IW:u!I !!o!ll!U !<2!l1h1 !!2!llIll l!ol!IlU !!olJlIl.j !!.m!l.i !!omIll !!ooJ!LJ !!.mIlJ I!olllh1I MOlllIUI lGJllb..Jl
DOOO - Dl5lributicln ~bI.IIIo; delIltfJry 102059 DIlIrillulloroBIlI~CWIP ·7.807 ·7.807 .7.807 .7.807 .7.807 _1,807 ·7,807 _7,807 -7.907 -7.807 .7.807 ,7.807 ·7.807
.
DOOO, Dttlnbution ~ tlelMwy 102061 ~RCWIP ""62 '.062 '.062 '.062 '.062 ),062 '.062 1.062 '.062 '.062 '.062 '.062 '.062
‫סס‬oo- Otstribuoon Non-blA lleIi¥&'y
‫סס‬OO· Otslribullon Non-boA. dllli¥ery
‫סס‬oo- 0Is1ribulIon Non-btA deWery
DOOO ' Dlslribution Non-tx.A de/t¥efy
102062
102066
102014
H12090
D8IIlllgeClaomtCWIP
Dis,**"" L.ht CWtP
Temp s.v;ce 2 CWIP
OIA 264IOr 11'6~ CWIP
RIMII'IUe Slnl CWIP
2.21S
28.416
3....
55,513
-418.380
2275
28,416
J....
56.513
-418.380
2.275
28.• 16
3....
55.513
-418.380
2,275
28.416
3....
55.513
-418.380
2.275
28,.'6
3....
56,513
-418.380
2.275
28,416
3....
!'J5.513
....18,380
2.275
28,.16
3....
5/),513
....,8.380
....
2215
28.• 16
55,513
....18.380
2215
28.•16
3....
55,513
-418.380
2215
28.416
3....
55,513
.... ,8.380
2215
28••16
3....
55.513
....18.380
2275
28.416
'"
56.513
.... ,8,380
2.275
28.416
J....
55,513
.... ,8,380
0000· DlSlribullon NOn-b\A deli¥efy 102349
DOOO· DlsIl1butlDn NOn-boA delwuy 102351 Sysllllll BIank8I CWIP 87.391 87.391 81.391 87.391 87,391 81,391 81.391 87,391 87.391 87,391 87.391 87,391 87,391
‫סס‬oo - Dbtribulion Non-tM.A cIeIi¥efy 102352 8lIong Blrillt 2CWIP .7,832 ·1.832 -7.832 -7.832 -7,832 -1.832 -1,832 -7.832 -7.832 -7.832 -7,832 .7,832 .7,832
DOOO' Dlstribulioo Non-bIA llieIiwIry '02J53 UnIflOopeIer;l R CWIP J.038 3.038 3.038 3.038 3.038 3.038 3.038 3.038 3.038 J.038 3.038 J.038 3.038
DOOO· Oislribuborl Non-bull Ollli¥ery lQ23501 Dam~ Clam1!CWIP 2.'" 2.'" 2.'" 2.'" 2.'" 2.'" 2.'" 2.'" 2.'" 2.'" 2.689 2.689 2.689
DOOO - DislributJon Non-bull 0!lliYefy
DOOO - DIsIribulion Non-Wk tIeI!¥efy
102351
102J511
SpedallzlldAPI=CWIP
Temp SeM&es CWIP
16.763
."" .,....
16.763
,....
16.763
. ,....
16.763
. .,....
16,163
.,....
16.163
.,....
16,763
.,....
16.163 16.763
. ,.... .,....
16,763 16.763
. ,.... .,....
16.763
.,....
16,763
19,116
DOOO· Oislributlon Noo-btA dllli¥ery 102360 Dial l¥Ie ReslOl CWIP 19,7\6 19.7\6 19,716 19,716 '9.116 19.716 19,716 19.716 19,716 19,716 19.716 19,716
DOOO· Dl$1Iibutiorl Non-bIA <leliVefY 102361 ReplM:e y~ CWIP 9 9 9 9 9 9 9 9 9 9 9 9 9
DOOO' Oistritlulion Non-OuI. 0!lli¥eIy 102369 Aw6-MeedOs-B CWIP "3 "3 '93 '93 '93 '93 '93 '93 '93 '93 '93 '93 '93
." ." ."
DOOO· Oislribuborl Non-tdI\ deliltfJry
DOOO, DislribulJon Non-btA deIi¥ery
DOOO - Olstnbutioo Noo-bulII delivery
DOOO· Distribution NOn-Wk 00I'¥etY
102460
102461
102469
102609
15lh A... Sub U cwtP
BIdg_ 11!J)4kCWIP
Dislrib Sub Blar CWIP
TeIept(loy EnhfCWIP
..
113
1s,9n
421.741
.
1s,9n
421.147
IS,977
427,141
..
'" 15,977
427,747
-\,148
..
113
..
113
15.911
427.747
1S,911
4Z7.147
_1,148
.
'" 15.917
421,747
..
'" "J
.
15.977
427,747
-1,148
15,917
427,747
-1,148
.
'"
427.141
·1,148
..
15.911 15.917
427.747
·1.148
..
'"
427,747
·1,148
.
15,977
.
113
15.977
427,741
",148
DOOO· Oisllibullon NOn-~ delillllrf 102682 BabblIl 4614k¥ ~ CWIP -1,148 -1,148 ·1,148 ·1.148 ·1.'48
DOOO· Dislribubon Non-btA (lelsvery 102750 IF .... Con:5true;CWIP 93 93 9J 93 93 93 9J 9J 9J 93 93 93 93
DOOO· Oislribubon Non-tx.A deli¥ery 102913 Mob/IeRacjo S\CWIP 161,735 161,735 '6',135 161,135 161,735 '61,135 161,735 161,135 161.735 161,135 161,735 16U35 16',135
DOOO - 0Is1ribu6on Non-btA delMlry C8f1t)n Wes12~CWIP
102921 113,310 113.310 113.310 113.310 113.310 "3,310 113,310 113,310 113,310 113,310 113.310 113,310 113,310
D<XXJ. Dislributicln Noo-tkA dl!Ili¥ery Oislrib Re\/(lflll(CWIP
'02950 -560,524 ·560,524 '560.524 ·560,524 ·560.524 ·560.524 -560.524 -560,524 -560,524 -560,524 -550.524 ·560.524 -550,524
D<XXJ- Distribution Noo-~ oellvery 102951
TrlInSlorme< BllCWIP 10.464 10,464 10,464 10,464 10,464 10,.((;4 10,.((;4 10,464 10,464 10.464 10.464 10.464 10,464
D<XXJ, Distribution Non·bulk deli¥efY lD2952
System Blanket CWIP 111282 111,282 111.282 111.282 111.282 11 1,282 111,282 111,282 111,282 111.282 111.282 111282 111.282
DOOD - Oislribubotl NoMJtA diell¥ery fIilling 6lllnl<et 2CWIP
lQ2953 29.157 29,157 29,157 29.157 29,157 29.15'7 29.157 29,157 29,157 29,157 29,151 29,15'7 29,'57
DOOO· Oislributiorl Non-btA deli'owy t..lnBnIIopaler;l R CWIP
102957 93.'" 63.'" 63,462 63.'" 63.'" 63.'" 63.'" 93.'" 63...., 63...., 63...., 93...., 93....,
DOOO· 0IS1ribuIlon Non-b!.A delivery Dam~CIerm!CWIP
'02958 223' 2,23> 2.237 2.237 2,237 2,237 2.231 2237 223' 2.237 2.231 2.231 2.231
DOOO· DlslribuUon Non-btA cleIlvery Oi5tnb Tool 81_ CWIP
102959 3.178 3,178 3,178 3.178 3.178 3,178 3.178 3,178 3,178 3,178 3,178 3.178 3,\78
DtXXl- Olslributlon Noo-bultl 00Ii¥ery Temp Setvk:es CWIP
102961 3241 3,241 3,241 3,241 3,24\ 3,241 3.241 3,241 3,241 3,241 3.241 3,241 3,241
DOOO· Olstributlon Non-btMI oeli¥ery 102966
Dis' Line Restor CWIP 103.976 103,916 103.976 103,976 103,976 103,976 103,976 103,976 103,976 103.916 103,976 1OJ,916 103,976
DOOO - Olslribulion Non-btA delivery DlsI ReplllCl! y.CWIP
102968 63. 93. 63. 63' 63' 93. 631 63' 63. 93. 63' 93' 63.
DOOD· 0i$1ribulIon Non-tl\IIIl oeli¥ety 102911
DistSpec8lizeaCWIP 47,945 41,945 41.945 47,945 41.945 47,945 47,945 41,945 47,945 47.945 41,945 41,945 47.945
DOOO - DistribUllon Non-btA 0llIivery
DOOO· OlslriboJbofl Non-btAl\ deIi¥ery
MIrotclI ~13 8CWIP
103103
OisIRevenue BlCWIP
'03257 '"
24.130 '"
24.730 24.130 '" 24.130 '" '"
24,730 24,730'" 24,130 '" '"
24,730 '"
24,730 '"
24,130 '"
24.130 '"
24,730 '"
24.130
DOOO· Oislribuliorl NOC'I-bullo. deli¥8I'Y
DOOO· Oislributlon Non-btA deli¥erf
Dist System BIll CWIP
'03258
OistBllIlng BlsrIlCWIP
103259
285,052
122,370
285,052
122,370
285.052
122,370
285,052
122.370
28S.""
122,310
28S.""
122,370 ".""
122,370
28S.""
122,370
285,052
122,370
28S.""
122.310 '"''''
122,310
28S.""
'22,310
285,052
122,370
DOOO· Dislribuliofl Noo-bulk deltvery
DOOO - OlslribUbon Non-bulll oeIi¥ery
103260
Dist UfIl101lOp,lIl CWIP
103262
DlsISul:JBlf1l,;t2CWIP
S.'"
23.368
S.'"
23,368
S.'"
23368
S.935
23,368
'935
23.368
S.935
23.368
5.635
23.368
5.'"
23.368
S.'"
23.368
'935
23,368
S.935
23.368
.935
23368
S.935
23.368
00Cl0· DISIriDubOn Non-bulI< deINery Dtst SpeoaIileaCwlP
10326J 59,756 59,755 59.756 59.155 59.155 59.755 59.756 59.756 59,756 59,156 59.756 59.755 59,755
‫סס‬OO· DlStnbulion Noo-tMll delivery Dlsl Lone ReslOl CWIP
lD326l1 100,871 100,611 100.811 100.671 100,871 100,871 100.671 100.871 100,671 100.811 100,871 100.871 100.811
DOOO - Dl$tribullon Non-tMll delivery I ~ Dlsi Replace v.CWIP 6.920 6.920 6920 6.920 9.920 6.920 6.920 6.920 6.920 6.920 6.920 <920 6.920
0000 - Distributlon NOC'I-buIk dellvery 1032G6 TnroslQm1er BllCWIP .", .", .", .", .", .", .", .", .", .", .", .", .",
DOOO· Dislribulion N~buIk dellVE!f'y 103267 CapaoiOr"S alan CWIP 9.300 9.300 9.300 9.300 9.300 9.300 9.300 9.300 9.300 9,300 9.300 9.300 9.300
DOOD· Olslribulion Non-bIAll delr.oery 10J268 Meter Blriet 0 CWIP 49,184 49,784 49.184 49,184- 49.784 49,784 49.784 49.784 49,784 49.184 49,184 49.184 49.784
‫סס‬oo - Oislribulion Non-b<A ddiltD'Y 1032'69 Damage Clarm~ CWIP 9.199 9.199 9,199 9.'99 9.199 9,'99 9,199 9.199 9,199 9.199 9,199 9,199 9.199
DOOO·DISIribtJlJonNofl.-tlult,~103272 TS'Tlp SeMces CWIP 11,103 17.1OJ 17,103 17,103 11,103 17,'03 17,103 17,103 17,103 17,103 17.103 11,103 17,103
‫סס‬OO· DlStribvtIon Non-b<A oeirYery 103278 CuI Rebo.old Net CWIP 2,023 2.023 '.023 2,023 2.023 2.023 2.023 2,023 "23 2.023 2,023 2,023 2.023
DOOO - Dislribulion Noo-bulk delivery 103279 DulYN Idrs AUI CWIP l.Il07 1.007 1,007 1,007 1,007 1.001 1.001 1,007 '.OOl 1,001 1,001 1.007 1.007
DOOO - Dlslributlon Non-bulk delll1lll)' 103280 Dul14k11 260ldr CWIP 920.000 920.000 920.000 920.000 920.000 920.000 920.000 920.000 920.000 920.000 920.000 920.000 920.000
DODO • D,.tribubon Non-bulk delMWV 103289 GoJl Lil IncrellS>CWIP 134.861 134.861 1301.861 134.961 134.961 134,961 134.861 134,861 134.861 134.861 134,861 134.961 134,861
‫סס‬oo • DilInbubon Nono-blA oeWery 10JJ()5 HSC 2ft AHU': CWIP 53.617 53,617 53.617 53,617 53.611 53.617 53.617 53.611 53.617 53.617 53.617 53.617 53,617
DOOO - DisVlbuoon Nor'HIuIk deilWIry 103313 E¥eklOl SC Em. CWIP 11,324 11,324 11,324 11.324 11.32~ 11,324 11,324 11,324 11,324 11.324 11,324 11,324 11.324
DOOO - Dislribulion Noo-blAl dlII-..y 103408 R~ 34k" 5 CWIP 18.251 18.251 '8,251 18.251 16,2M 18,251 18.251 18251 18.251 18.251 18.25' 16251 18.251
DOOO· Olslribullon NorHJoJI< llei'ver'f 1034'4 DislY8rlOUS SuI CWIP 62,447 62.447 62.0447 62,447 62,"'" 62..«1 62.....7 62,"'" 62,0447 62,""7 62.447 62.""7 62.447
DOOO - Dlsl7ibubon Non-tllA del'very 103416 Redosef Rept/II CWIP 29.021 29.021 29,021 29.021 29,021 29.021 29.021 29.021 29,021 29,021 29,021 29.021 29.021
.12,251 .12,257 -12.257 -12,257
."
DOOO • Dlslribuuon Non-bulk delivery 1D34&6 -12,251 ·12257 -12251 -12257 ·12.257
." ."
CIDq 14~~ 409kCWIP -12.257 -12,257 -12,257 -12.257
DOOO - D1slribution Noo-blA de!Il...-y 103942
DOOO • Chs1ributiot> Non-bI.A llekIIetV 100'058
DU 14k~~CWIP
Dul14~" LSP 2.CWIP
",
~.'" ~.'"
." ~.'"
", ~.'"
",
~.'"
", ~.'" ~.'" ~.'"
", ~.'"
", ~.'"
." ~.'" ~.'" '" ~.'"
",
0100 01.,· SI.clstll~ Non &.ACe ll)1884-FrenctlR" "~14kCWIP 41.245 0 0 0 0 0 0 0 0 0 0 0 0
0100 Disl- Subs~ Non 8ulk0e 10347()'~Rd IJ&lI5I<.CWIP 514,918 1.128.129 1.......652 0 0 0 0 0 0 0 0 0 0
DlooDlsl-Sub:lta~NonBtACe 103786-TowerSull 4k~ IltCWIP 150,000 171).000 190.000 200.000 0 0 0 0 0 0 0 0 0
0100 Disl - Sub:I~ NOn &Ii. Oe 10319$-NInttIA¥fI E S-.tl 0 CWIP 100.000 0 0 0 0 0 0 0 0 0 0 0 0
010001.1· Slbsta~Non8oA:Oe l~~Balllll)'&'CWIP 0 .000 10.000 0 0 0 0 0 0 0 0 0 0
D10D Dial· Sub$tatJonI Non &.A Oe l0J806.A.eplao& Bauery & 'CWIP 0 0 0 0 S.OOO 10.000 0 0 0 0 0 0 0
0100 Otsl- SubsIa\Jonl Non ISlA De 103l!176-FiftelWWl A¥fI W I I CWIP 0 0 0 0 0 0 0 0 0 0 0 0 2,007
D'OODl$t- Subs~ Non &.A De I038S3-RepiMleBallery II'1CWIP 0 0 0 0 0 0 0 S,OOO 10,000 36.000 36.000 36.000 36.000
D'OD Ollt· Slmlalltlo'-. Non 8uIll De l03884-RepIac:e Battery III"lCWIP 0 0 0 0 0 0 0 0 0 0 '000 10,000 36.000
DlDOOIII, SubsI8~ Non &Ii. De 103887.RIdge¥iew 1151<'1 ~CWIP 0 0 0 0 0 0 0 10.037 20,147 30.331 41.592 100,'07 201.212
0'000111- Subs~ Non 8uIll De HI3888-ML Hltlbafo 11511'1 CWIP 0 0 0 0 0 0 0 0 0 10,037 20,'47 30,331 41,595
0100Disl· Subs~ Non &A; Oe lQJM14.S«oncl ...... E 14l4CWIP 0 0 0 0 0 0 0 2.007 ".029 '.0S8 4.087 121,$H \52,552
DlOOOlst· SubsI8llOf'6Nor1 8ulII De lQJ897....~ St.os - '"'~CWIP 0 0 0 0 0 0 0 0 0 0 0 0
" 000
DlooOolI-Subs~NonIkADe 10391Q.S~8n12kVSul:J CWIP 0 0 0 0 0 0 0 0 15,000 100,000 '27.200 111.200 0
\~\PfojeclIlratesl2OO8 RUI R_1e Case\lnto<maoon ReQueltslO€S 101 -1 l11Aesj)l;ll1S8 ~ Requesl OES I 111(9b120D8-09 CWIP ",11tD.1I nderS ds
MAP 18 - 215
fERC funet!on Cod! ellliISI

01ooDisI- Substa!lOl'a5 Non Bull De 1DlOoQ.StbI V_ImIl"CWIP
8'P9fIb,...,. f!lot1Jm
10.000
!!llDlhl
JO.ooo
-....
".000
!!2!l1hJ
".000
~
50.000
..-.. 0
!!l!!!1!l..I
0
!!ollllU
0
l!2!!lh.I
0
l!2!!lh.I
0
!!O!lI!LlJl
0
""""'-ll
0
!!l!!ll!l.1l
0
0300 Ot51- Overhead Wnes l~DISt, S'f$1em BlanIl CWIP ....= 1,162.222 1.369222 1,519.222 1.669.222 1.819.222 0 0 0 0 0 0 0
OJOO 0'" - O\/ertleao LJnes llJ3.5oi16.UlI8flbOOa\fld Reel CWIP 82.000 131.000 192.000 241.000 "'.900 28UKJJ 0 0 0 0 0 0 0
0300 Disl· o...emeao l"- 1035041-Dtsl $peoIIIll:eC1 A,CWIP 115,156 115,156 \15.156 115.156 115.156 115.156 0 0 0 0 0 0 0
0300 01S1· 0\/ert'Iead l " - 103550-0isl lJnIl Resl:lml CWIP 678.000 127.000 176.000 825.000 874.000 923.000 0 0 0 0 0 0 0
0300 Disl - 0wlrt1ead Une8 l03566-Small Station Com,CWIP 37.500 45.000 52.900 60.000 61.500 15.000 0 0 0 0 0 0 0
0300 Dill, o...emeao Unes 103!i68-Reo:.:IoM'" Replacen CWIP 50.000 50.000 50.000 90.000 90.000 90.000 0 0 0 0 0 0 0
0300 01S1- Overhead lIoe!I lQ3569-Sand$tlne 12!<\/~CWIP 43.000 0 0 0 0 0 0 0 0 0 0 0 0
0300 0." - Overhead Woes 10351'1-eloquel4 KV4451 CWIP "'.000 155.000 115.000 195.000 215.000 0 0 0 0 0 0 0 0
0300 01S1 - Ovemead I.Jnes lOJ182·Albom 14k... 408tdr CWIP 25.000 50.000 0 0 0 0 0 0 0 0 0 0 0
0300 01S1· o...eme.cll.Jnes lOJ18J-DuI14kv23MOf,CWIP 2Ol.105 353.136 506.271 610.326 111.102 116.231 0 0 0 0 0 0 0
0300 Orsl- C>\/ert'Ieed Wnes 103185-SlInZ 41< ... 2ldr !otICWIP 66.300 ".300 0 0 0 0 0 0 0 0 0 0 0
0300 Oisl - o.emead Lines 10319O-Camp RlpIey So<Jll CWIP ,>000 0 0 0 0 0 0 0 0 0 0 0 0
0300 Disl· ~ lJneI lQ3896.O\.MrllJ 8KV V. CWIP 0 0 0 0 0 0 0 0 0 0 '.000 "000 25.000
0300 01S1- CNert>Ud Lines 1Q389'}-OoAuttt J,41('1 Garf,(CWIP 0 0 0 0 0 0 0 100.368 199.665 298.882 301.058 351,210 0
OJOCl 0151- Overhead Unes 10J901-San05lOne 12kV -6CWIP 0 0 0 0 0 0 0 15.000 35.000 55.000 61.000 82.000 102.000
0300 0,,, - 0vert1ead Wnes lQ3906.-V,'1lint.a J05 EJttene CWIP 0 0 0 0 0 0 0 n ..... 136.301 238.918 J,42.J9'l 428.189 431.J.40
0300 DIS! - O\/ertlead blnel 10391 1-Cmp Rlpivy South CWIP 0 0 0 0 0 0 0 21.001 55."" 82.801 110.400 '38.006 153.015
0300 OISI - Overhead bw- 103912-SwlllM!le 12 h_1 CWIP 0 0 0 0 0 0 0 30.000 60.000 90.000 120.000 150.000 110.000
0300 01S1- Overhead lines 10391&WaI~erWYEJ12t< ... CWIP 0 0 0 0 0 0 0 16.100 0 0 0 0 0
0300 DIS! - C>IIerToead lJne:s 103922-Sm SUlComm PlioCWIP 0 0 0 0 0 0 0 0 '.900 "000 22.900 30.000 31.500
0300 0.,,- Overhead LJnes l(l3923-Rec;:lo$el" RepIoem,CWIP 0 0 0 0 0 0 0 0 0 0 50.000 50.000 ".000
0300 Oosl- 0IIemeaa llnet lQJ924-()1$tntI SpeoakleCI CWIP 0 0 0 0 0 0 0 0 "000 50.000 ,>000 100.000 118.000
0300 DIS' - Qveonead lines l03925--DlStriO line ResDtlCWIP 0 0 0 0 0 0 0 150,000 300.000 450.000 OlD.ooo 649.000 699.000
0300 DISI- Ovurhead llnet 103931-Drstritl Road ~CWIP 0 0 0 0 0 0 0 0 0 0 0 JO.ooo ".000
0300 Drsl - 0IIerh0ad lmlls
0300 DlsI- Overhead lmes
0300 01S1 - Overhead Wnes
0300 Disl- OYertluad Unes
0-00 0151- Undergmuod Unes
103935-DISlrib Arn.al S'f$1 CWIP
lQ4024-Cloq-Moom!I Rd CCWIP
104029-0ul14~... RGV 253ICWIP
104042-0ul VBn;llus FdrS -FCWIP
103539-Dllil Re~ 6'-' CWIP
0
0
0
25.000
1.160.000
0
0
0
30.000
1.660.000
0
0
0
35.000
2.160,000
0
0
0
40.000
2.635.000
45.000
3.235.000
0
0
0 0
50.000
3,835.000
0
0
0
0
0
0
0
150.000
25,000
0
0
0
300.000
"....
50.000
0
0
. ....
450.000
15.000
0
0
OlD.ooo
100.000
B9....
0
0
150.000
89.400
0
0
0
911.000
89,400
0
0
0
0-00 DlSI - Undetgroond lines 103551-Aeplace Vanous 0 CWIP 15.000 125,000 115,000 210.600 230.600 230.600 0 0 0 0 0 0 0
0400 01S1· Undetgrouna l.Ifles 103558-DuI141<... Reotaee ~CWIP ",OlD 29.OlD ".OlD ".600 ".600 ".OlD ".OlD ".600 ".OlD ".OlD ".OlD ".600 ".200
D-4OO DlSl - Urdergmuod lJnM 103562-DtJ 14 k... CotlII IdICWIP 22'000 450.000 675.000 615.000 615.000 615,000 0 0 0 0 0 0 0
0400 DIS, - Unde<'ground ~ 103565-NIrlthA\/eEa$114/,CWIP 243.000 213.000 213,000 513.000 6\8.000 631.900 0 0 0 0 0 0 0
Q.tOO Disl- Underground LJnes 10351G-f\en$burg 121('1-2 CWIP 140.000 191.000 191,000 191.000 191.000 191,OOJ 191.CXXI 191.000 197.000 191.000 191.000 261.000 J,42.ooo
D400 01S1· UnOeo'ground lines 103184-PinevlII .....y Iktr R( CWIP 0 50,184 10.626 11.141 71.656 12.111 12.102 73.221 13.1.-0 14.259 14.118 ,.", 15.839
Q.4OO Dlsl· Unde<ground Unes 103891·OUl J,4kV AIrp&r1o ICWIP 0 0 0 0 0 0 0 0 0 0 145.534 245.1165 34(\.236
D40lI DlsI· Undergroond Unes 103901-Gr Rpm 335 tdr Rl CWIP 0 0 0 0 0 0 0 30.110 90.314 1~.502 165.596 215.111 215.980
D40lI Oisl- Undefgmuod UI'Ie$ 10391 1-RivtRln-Ooerwooc CWIP 0 0 0 0 0 0 0 0 0 0 0 0 30.000
0400 Olsl - Undefgmuod Lines 103932-0IStnb tJG Blanket CWIP 0 0 0 0 0 0 0 0 0 0 0 20.000 10.000
0400 Dosl - UnoetgrOUfld Unel l0J934-D1lillibRell6l1O.Je BLCWIP 0 0 0 0 0 0 0 100.000 200.000 235.000 535.000 885.000 1.210.000
0500 01S1· uroe TransJomtetS 1(l3542·TranslotmetS BlariICWIP 2.413.000 2.413.000 2.413.000 3.620.000 3.620.000 3.620.COO 0 0 0 0 0 0 0
0500 Dlsl - Woe Translotmln 103544-Capa0J)f1-AlI61anCWIP 62.000 62.000 62.000 62.000 82.000 102.000 0 0 0 0 0 0 0
0500 Olsl-l..n! Translotmers
0500 Dosl- line Tran!llomtetS
0500 Olll-llne lranilfomlln
103559-8Mnln 41('1 53211 CWIP
103560-DuI1~ 200Idr - 10CWIP
10J893.-OUl 1.........tiNS 2:lCWIP
n4.6lXI
45.000
0
"'.OlD
".900
0 . "'"
"'.OlD
0
0
.. 900
0
".900
0
0 0
0
0
0
0
0
0
0
0
0
0
0
.....
0
0
0
0
0
0
0
0
0
0
0
60.000
0500 Dost - Une Transromlln
0500 Oisl- line Translomt(ll'
0500 01S1· L.Ine TranslormeB
10J89!>.0u1 J,4h... ~ ~CWIP
1039Cl3-tn F8IIlI1.2J12 4 k... CWIP
103913-Tert Mile Lk34112k\CWIP
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0 0
0
0
0
0
0
2.001
0
0
'.029
0
30.110 &t240
0
201,411
0
90.'"
...
255.581
."
120,555
441,236
61.300
150,649
0500 Olsl - Uno Traroslormen 103915--EaslGulllake· SI,CWIP 0 0 0 0 0 0 0 0 0 0 50.184 100.435 130,582
0500 01S1- line Translomtln 103918-Piltagtlf 12k11RepI CWIP 0 0 0 0 0 0 0 0 0 50.184 10.324 120.5\9 150.613
0500 DlIl - une Translomt(ll$ 103919-Pine Beech AreI- CWIP 0 0 0 0 0 0 0 0 0 0 0 50.184 91,403
0500 Olll· Uno TranslomterJ 103928-CAP"C1TOR BlAI'CWIP 0 0 0 0 0 0 0 0 0 0 ".000 ".000 ".000
0500 Dosl - line Tr.II"lSlonners 103929- T~lomtet Blank, cwrp 0 0 0 0 0 0 0 0 0 0 1.350.000 1.350.000 VOO.OOO
."...
0500 Do:!II - Une lranstonn6'l 104G41-LOng L..), l4k... 5oI1hCWIP 0 0 0 0 0 0 0 0 0 "000 50.000 15.000 100.000
0500 O~t - lJnIl Tf'¥<$/ormerJ
0650 Disl • Meterl
104G41-Nol1nem ArN InsU CWIP
l035043-Melet Blnec 200t CWIP
92.619
366.000
10ll.313
439.200
109,102
512.-00
109,891
....600
110.680
658800
111 ..-e3
132.000
112.291
0
113.086
0
113.881
0
114.676
0 0 "'''''0 211.198
0
065001$1- MIIIIIn 103561.O\.n<a Rd M ~ CWIP JO.ooo "000 ".000 10.200 ")00 70)00 0 0 0 0 0 0 0
D650Dtln- Mel~ IOJ94O.Meltlf Btar'lkel ~ CWIP 0 0 0 0 0 0 0 0 16,700 153,-00 230.100 306.OlD 383.500
D650 01$1 - Meters IQolOO3-Smart MtlklfIng 11111 CWIP 1.000.000 1,250.000 1.500.000 1,150.000 2.000.000 2,250.000 0 0 0 0 0 0 0
NQn-BuI~ 11.455,885 13.720,900 15,602.189 16.590.796 11.815,416 18.683.00!l 2.451.153 3.150,101 4,158,186 5.169.912 8.111.611 9.161,195 12,452.511 11.9'".>4.231
TOW DIstribution 13,650.120 11,144.n3 ",0",131 19.1~.1S1 21,189.131 22,105,&01 6.m,531 1.2",~3 1,462,51. 1,695.529 12.136.141 15,45<&.415 11,095.244 16,312,182
EoooGenPllWll "Xl'" MP 0IIemeaUs CWIP -130,123 -lJO.l2:1 -130.113 -130.123 -130.123 .130.123 -130,123 .1)0.123 -130,123 ·130,123 -130,123 -130.123 .130.123
EOXl Gen Pt.-.t lOO!l13 REMER REPTIOCWIP ·1,259 ·1.259 -1.259 -1,259 -'259 .1259 -1.259 .1.2.59 -l.259 -1,259 -'259 -1.259 -1.259
EoooGen PIa-1l
EoooGen Pt.-.t
Eooo Gen P1anl
100914
'0099D
101~
80S 11~ SlJB-< CWIP
LARGE CUST ~ CWIP
TllIel;ommunic.ll CWIP
'",
-8.175
'",
-8,115
'",
-8,115
'",
-8,115
'",
-8.175 o8,n5
'", '",
-8.115
'",
-1,115
'",
-8,115
'",
-8.175
'",
-8.175
'",
-8.115
'",
·a.115
Eooo Gen Pt.-.t 101349 MlWgIllI,lW-IF.CWIP 68,163 6ll,163 68,163 68.163 6ll.163 68.163 68.163 68,163 68.163 68.163 68.163 68.163 "'''3
EOOO Gen PIanI 101585 R-"blI U. Mien) CWIP ·938 ·938 -938 ·938 ·938 ·938 ·938 ·938 ·938 -938 ·938 ·938 ·938
EOOO Gen PIMII
EOOO Gen PIent
101586
101581
Lawler Mlcro-UI CWIP
L-'et Moo-U, CWIP ...,
-1.370
...,
.1.310
...,
.1.310
...,
-1.310
...,
-1.310
...,
-1,310
...,
·1.310 -1.110
,'62 ...,
-1,310
...,
_1,310
...,
.1.310
...,
.1.310
...,
-1.310
EOOO Gen Planl 101588 B.nUll Mocro-l.CWIP

'lemoN Mlcro- CWIP
-223
-''''.,
-223
., .,,,,
-223 ·223 ·22'
.,,,,.,
-223 ·223
.,
·223
.,
·223 -223
.,,,,
-223
-,
·223
-''''-,
·223
-,
-5.J3$
EOOOGen Ptar1I
EOOOGen Pt.-.t
101609
101118 s.. MW-5qua CWIP
-5,335
-, -,
-5.335
-,
-5.335 -5.335 -~.335
-,
-5.lJ5
-,
-5.335
\~lPtOjedS\( ..IM\2OOEl R4!UIlI RaI!IIC.Bw\,lnlonn.liOnReq~lSIOES 101 -117'A _ _ 1Q RoqueiloeS II~9bI2008-09CWIPWI\IlOUlI'IdlnIlls

MAP 18 - 216
&'<Y2008
FEBC Function C09t

EOOO GfltI PIaoI
etl>iI<l
101721
Rrpon ltv,l
Losllake MWo( CWIP
~
144,302
!!O!llU
144,302
!!o!llhl
144,302
"""'-l
144,302
~
144,302
!!ll!ll!l..l
144,302
l!lllllh.I
'«.302
..-z
14-4,302
!!ll!ll!l..l
'44,302
!!ll!ll!l..l
144.302
!!2Illl.ll
144,302
!!l!!lII!.ll
144,302
!!2ol!ill
144.302
eooo GElf1 Plant 101755 EMS O....CIICCF CWIP 64.119 84.119 64.119 84,119 84.119 84.119 Bot",g 84.119 84,119 84,1'9 84,"9 84,119 &1.119
Eooo GenPllWlt
fOOO Geo Plant
1017&11
101967
B/iot..ll;ensee·21CWIP
S\JnsoO.Add PI\; CWIP .,,,
273
.,,,.,
273
.,"
.,,, .,,,
273
.,,, .,,,
273
.,,, .,,,
273
.,,, .,,,
273
.,,, .,,,
273
.,,, .,,,
273
.,,, .,,,
273
.,,, .,,,
273
.,,, .,,,
273
.,,, .,,,
273
.,,, .,,,
273
.,,,
EOOO Gen PliInI ''"0'0
""0''
Stn..oellnls& ImlCWIP
c;., CWIP ., ., .,
","
EOOOGenPla'll
"," '"" "
GOB Mise,
EOOO GfltI Plan!
""'0' lo$lLake MW-<CWIP
'" "," "," "," ", "," "," ", '" '"
Eooo GM Plant
eooo Gen P\arot "''''' P...-d'\8!s.eQfficeCW1P '39 '39 '39
'"'" '"'" '39 '39
'" '" '39 '39
"" '39
EIXXl Gen PIan1
EOOO Gen Plan'
""'"
10241)
SlrucUes & ImlCWIP
GOEl-P...-d1ase CWIP
TelecommUl'OlGllCWIP
'"
·16
5.014
'"
·16
5,014
'"
·16
5,014
·16
5.014
·16
5.014
'"
·16
5.014
'"
·16
$,014
'"
·16
5.014
'"·16
5,0'"
'"·16
5.014
'"
·16
5.014
'"
·16
5.014
'"
."
5.014
EOOO Gen PIanI
Eooo Gen P1anl
",,..
""59
102778
1~ BlanlCW1P
Replace CocJler.CWIP
-1.621
25.397
-1,621
25.397
-1.621
25.397
.1,621
25,397
-1,621
25,397
.1,627
25""
-1,621
25""
-1,627
25.397
.1,627
25,397
-1,627
25.397
-1.627
25.391
-1,627
25.391
-1.627
25.397
Eooo GfltI PIanI 102119 BeQlece HIgh S tWIP 49.491 49,497 49,497 49,497 49,497 49.497 49.497 49.497 49.497 49.497 49.497 49.497 49.497
Eooo GtIn PI8'"Il 102789 UPlIrd Sclnt>og CWIP 28.847 28,847 28.847 28.847 28.847 28.847 28.841 28.847 28.841 28.847 28.841 28.847 28.847
Eooo Gen Planl 102874 GOEl-Uprd B8 ~ CWtP 69.553 69.>5J 59.>5J 69.5.53 69,553 69.5.53 69,553 69.>5J 69.>5J 69.>5J 69.>5J 59."" 69.553
Eooo Gen Plan! 102876 Ft Ripley MW C CWIP 3'.470 31.470 31.470 31,410 31.470 31.410 31.410 31,470 3',410 31.410 31.410 31.'UO 31,470
Eooo Gen Plan' 102871 F, Rip MW.(;I1V>CWIP 70,355 10,355 10,355 10,355 10,355 10.355 10,355 70,35.5 70.355 10.35.5 10.355 10.355 10,355
Eooo Gftn PIanl 102878 TeklcommUl'llCaCW1P 26.142 26.142 2ti.14t2 26,\42 26,142 26.142 26,142 26.142 26,142 26.142 26.142 26.142 26.142
Eooo Gen Plan! 'OJOOO ""ta~lyPCW1P 27,347 27,347 27,347 21,341 27,347 21.347 21,347 27,347 21,341 21,347 21,341 27,347 21,341
81.:;07 81,501
EOOO Gen Pl3nl
EOOO GtIn Plan! ''''''
"Xl'"
lA~14! lAS-Ins' CW1P
SaIollA5-InlI100CW1P
81,501
".09<
8Uj01
".09<
81,501
".09<
81.507
".09<
81.501
".09<
81,507
".09<
8',501
".09<
81,501
".09<
81.501
".09<
81,501
".09<
81,501
".09< ".09< ".09<
EOOO (;en Plan!
EOOO (;en Plant ,,,,..
""60 TeleoommlFlCaCW,P
FIeellA8If\teMIl CWIP
, \3,661
149,709
, \3,661
149,709
113.661
149,709
113,66'
149,709
113,66'
149.709
113.66'
149,109
, 13,661
'49,109
"3.66'
\49.109
"3,661
149,709
113,661
149,709
113,661
149,109
113,661
149,709
113,661
149,709
EOOO Gen Plant 103371 LS Pt&&-Repl! CWtP 160,362 '60,362 160,362 160,362 160,362 '60,362 160,362 \60,362 '60,362 160.362 160,362 160,362 '60,362
EOOO Gen Ptant 103376 H&nglll" Remodo CWIP -39.0'6 -39,016 ·39.016 ·39.018 -39.016 -39,016 ·39,018 -39,016 -39.016 -39.016 -39.016 ·39.016 -39,018
Eooo Gen PIanI 103371 0nIde 11 06 10 CWIP '27.826 127,826 121.826 '27.826 121.826 127.826 127,826 127,826 '27,826 121.826 \21,826 127,826 '27,826
EOOO Gen PIanl 103378 Or~ leamlng CWIP 111.582 111,582 111,582 111.582 111,582 111,582 111,582 111,582 '11.582 111,582 \11.582 111.582 111,582
EOOO Gen PIanl Enler1lrise Poru CWIP 162.869 \62,869 162.869 162.869
Eooo Gen PIanl
Eooo Ger1 Plant
"""
""" Tnrsporta1lOfl.1 CW'P
'62.869
141,901
'62,869
141,901
162.869
141,901
162.869
141,901
162.869
141.90'
162.869
\41,90'
\62.869
14\.901
162.869
\41.901
61.121
'62,869
'41.901 141,901 141,901
61.121
141.901
61.721
141.901
61,121
Eooo Gen PIanl
"Xl'"
lIXl'"
AQl;:cult$ PayatlCWIP
7 elephony elan! CWIP
61,721
437.632
6\,721
431,632
61,121
437,632
61,721
437,632
61.721
437,632
61,121
437.632
61,721
437,632 437,632
61.721
437,632
61.121
431.632 437.632 431.632 437,632
R~ ServIce CWIP v .... 27.940 27.940 27.940 27.940 27.940
EOOO Gen Plam
EOOO Gen Plane '''''''
""81 Office Services, CWIP
27,940
467.611
27.940
467.611
27,940
467.671
27,940
461,671
27,940
467.611
27,940
461.671
27.940
467.611 461.611 467,671 467,611 467.611 467,671 467,671
EOOJ Gen PlanI
""'96 '.W 2,283 2,283 2.283 '.W 2.283 2,283 2.283 2,283
Eooo Gen Plant """7
Data Serv-RllfIl CWIP
Network Conn-t CWIP 296.591 ""
296,591
2,283
296.591
2,283
296,591
2.283
296.591 296.591 296,591 296.591 296.'" 296.591
415,108
296.591
4\5.108
296,59\
415,108
296,591
415.106
EOOO Gen Plant
Eooo Gen Plam ''''''''
""'0'
f>ro'iIde Intml C CWIP
Prov Oata SeN-CWIP
4\5,108
682....
415,108
682....
4'5,108
682....
415,108
682....
415,108
682....
415.108
682....
415,108
682....
415,108
682....
415,108
682.... 682.... 682.... 682.... 682....
Eooo Gefl Plant
''''96 7~ ( GOa) CF< CWIP J6.'" J6.'" J6.'" J6.'" J6.'" J6.'" J6.'" 36.'" J6.'" J6.'" J6.'" J6.'" J6.'"
Eooo Gen Plant lSP Pariling R.CWIP 28.678 28.618 28.618 28,678 28,678 28.678 28,618 28,678
E'oo Gen PM - TnlflSportalion Eq '''''''
104028-7"'115 BlankelPu"lCWIP
28.678
0
28.618
0
28,678
0
28,618
0
28.678
0 0 0 0 15,000 30.000 45.000 60.000 75.000
E100 Gil" Pt!- TrnmPOrtllllon Eq 1040U-7ransp 81ktPIICNCWtP 76.550 91.860 107,170 \22,480 137.790 \53,100 0 0 0 0 0 0 0
E200 Gefl PII- Commo.rocations 103730-Rec:ord Setvices BJCWIP 60.000 70,<XXl 80.000 ".000 100,000 110.000 0 0 0 0 0 0 0
E200 Gen PIt· Comm...-.cabOns lOJ73'·T~6lanIlel CWIP 252.000 "'.000 "'.000 378.000 420.000 462.000 0 0 0 0 0 0 0
E200 Gen Pit - Comm~ lOJ741-Teleprony~et CWtP 0 0 54,100 162.300 216.400 270,500 324.600
E300 Gen PIt - Otner
E300 Gen PIt - Qme<
103517-S~andlmpl'CWIP
lQ352',GOEl.\.SP Bl.OG ~CWIP
0
20.000
43.500 ".000
0
20.000
0
20.000
0
0
30000
0
30.000
0
0
30.000
0
0
0
0
0
''''''''
0
0
0
0
0
0
0
0
0
0
E300 Gen PI! - Other H13531·Struetl.reiI 10 Impro CWIP 0 0 0 0 0 0 0 0 0 10,000 10,000 10,000 20.000
E300 Gcn PIt - Other l03532-I~AIIe.W. Lab FCWIP 0 0 0 0 0 0 0 900 900 12,500 12,500 12,500 12.500
E300 Gefl PI! - Othor 10353J-LS P\auI 1'1001 RepCWIP 0 0 0 0 0 0 0 0 0 20.800 20.800 20.800 20.800
E300 Gen PIt • Otner
EJOO (;en Ph - Otner
10371l).tJPlIl"lIOe Seo.wrty 2CWIP
1031\I-UPllrJdeN~ ;CWIP
119.600
188.000
179,600
188,000
119,600
188.000
269.'"
282.000
269,400
282,000
269.'"
282,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
EJOO Gen PIt - 0Ihet lOJ11~Replac:ePenphcI<1IlCWIP 20.000 30.000 30.000 30.000 "'.000 "'.000 0 0 0 0 0 0 0
EJOO Gen PIt - Otner 103716-UPgr.oe SeMws 2 CWtP 660.000 "'.000 "'.000 "'.000 1,320,000 1.320.000 0 0 0 0 0 0 0
E300 Gen PIt - Olroet 103729-Office Systems & ~CWIP 45.000 52.>00 60.000 ".>00 75,000 82.>00 0 0 0 0 0 0 0
E300 Gen PIt· Other 103132-Cloquet OtrIOll PmlCWIP 0 0 0 0 0 0 0 0 0 0 0 10,300 0
EJOO G6n PIt - OtIllII 10373J-AlnKlI OffIOll Pro-iCWtP 0 0 0 0 0 0 0 0 0 0 7,100 0 0
0
E300 Cleo PIt- Other
E300 Gen PIt - Other
103734-s.nd:51One Officll FCWIP
lOJ7»Offiee Sysleml & !CWIP
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
11.200
0
22'" ".800
0
U.800 ".000 ° 7.700
67.200
E300 Gen PIt - DIner
EJOO Gen Pll- Other
1031~R.aJrd SeMces 8lCWIP
103749-RepIaolI PonpIW;Jl CWIP
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,100
10.000
'0.200
10.000
,.""
10.000
20,400
20.000
25,600
20.000
30.800
20.000
E300 Gen PIt - Olher
EJOO Gen PIt· Other
E300 Gen Pit· 0ltIIlI"
1037~PlIrJde Setwn 2 CWIP
1038Q7·TelecommlnClltlOl CWIP
1000000000m Bullding-R' CWIP
168,900
186.900
0 0
207.400
256,900
245.900
328,900
0
.......
"'.900
0 0
"'.900
"72,900
361,400
488.900
0 0
0
0
296.000
0
0
296.000
0
0
296.000
0
0
"'000
0
0
"'000
0
0
"'.000
0
0
E300 <>en Pit· Otner 103809-SalDl lAil:::n:l\N.....U CWIP '.000 8.000 23,000 72,200 0 0 0 0 0 0 0 0 0
E300 Gen PII- 0Ih0f 103994-G08-1nll8ll Flbef (CWIP 0 0 0 0 0 0 0 0 0 '.000 '.000 45,000 0
"....0
E300 Gen PIt - Otner 1000000000m BuIlding R. CWIP 0 0 0 0 0 0 0 0 8.000 22.000 41,000 116,900 186.900
E300 <:>en PlI- Olnet I0J996.TeIeoommur1lallOt CW1F' 0 0 0 0 0 0 0 '.000 ,.000 91,900 130.400 168,900
EJOO Gen PIt - Otner 1(401)1.2001I FJe8l U3lnUIt'lCWlP "000 17,500 20.000 22.>00 ".000 27.S00 0 0 0 0 0 0
E300 Gen PIt - Olher 1040'21·FIeeI 1.4.,.. Bla"MCWIP 0 0 0 0 0 0 0 '.>00 '.000 7.>00 10,000 '»00 ,.000
E400 Gen PIan1 GenenlIIQfl
E400 Gen Plllfl\ Genere\kln
1017~· T.c HM:lor eor-
10175,J-7ac:HlII'\) lAW Con CWIP
CWIP ''.296
.>Xl 14.303
'2.296
49.903
"2.296
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
e.-oo (;en Plaol Gerwauon '0336~-Mobi~CWIP 166.349 .us.511 732.134 1.004.966 1,038,875 1,066.355 1,094,192 1.119.816 1,130,516 0 0 0 0
E.tOO (;en PIan1 ~oon 0 0 0 0 0
EotOO Gen P\anI GenoratlOfl
l03593-H BI«Mt 2006 CWIP
tQ371 ....UPll. . . ~.{CWIP
20.000
".000
22.000
".000
2.,000
25,000
26.000
31,500
28.000
37.500
30.000
31,500
0
0 0 °0 0
° 0 0
\1Q1P1UtfldS1rll1es\2006 Retaol Rate CJIM\IMwmallOn R~II\OES 101 -11Metponloe" R(!Ql.J51 OES 112'(9b) 2OQ6.09 CWIP WI\hlM nOers us
MAP 18 - 217
FEAC Fundlon Code

E~ Gen ~ GeneratIon
en.JISI
1OJ1.3-Ut1Ie F"'I-ES.~CWlP
Alppn 'eytl fJlOLIUa
'.000
..-,
10000
!!OlllIll
JO.OOO
!!OlllIl..I
62.300
l!OllI!L!
0
!!OlllIl..I
0
Mll!llhJ
0
l!llllltJ.l
0
Mll!llhJ
0
..-. 0
MllIlIIl..l.i
0
l!2llllLll
0
-.u0
E~ Gen P\a'll GenetD!lOtI
E~ Gen P!ItlI GenerabDn
E500 Gen Pl8nI: TnIOSmiUoon
E500 Gen P\a'll Tra"ISI!liAlotl
E500 Gen PIa't Transrrussoon
E500 Gen P\arlI T~mlsslon
E500 Gen Pl8nI: TransmISSion
1001~Upg..-cil Nftlwo<\-l CWIP
10J82().IT 8lriet 2009
l035()4.RECC TeIec:Dm H\CWIP

l0J506.RECC Upper Lot SCWIP
l~·RECCN tOC*toon'-CWIP
l03713-Upg~ neIwOIIo.·l CWIP
CWIP
10J32'6.. T,....",·MoOlIe COl CWIP
2•• 4ol6
0
38.000
0
........,..
0
.....
105,166
".'" 0
38.000
0
0
,'U..0
0
0
.....
116.100
38.000
127.11S
'.900
0
0
43' •• '0
0
".000
173••32
,,"'"
.30'.553
0
".000
0
0
129,~
0
220.082
.37.696
0
".000
0 0
0
267.104
0
0
0
0
....,.,
7.000
0
0
0
0
0
0
12.000
"2.282
0
0
0
0
".000
1••000
m.e11
0
0
0
0
".000
16.000
Soi3.()8olI
13.300
0
0
0
".000
1•.000
:565.• 20
.."'"
0
0
0
".000
20.000
~1,949
".200
0
0
0
E5CXl Gen P\a'll Transmlssiorl
E500 Gen Plan! Transmission
E500 Gen PIanI T......mi$$oon
loo7.7·Upgf8(le NelWoftI 1CWIP
100770- Tool ~lll 2008 CWIP
l00n.·Sytlllm PertonnWloCW1P
0
69.100
'.000
....
0
"'.000
0
109.900
.000
0
131.600
'.000
131,600
7....
0 0
131.600
7....
0
0
0
0
0
0
0
0
0
15.000
0
0
15,(100
0
0
"000
0
0
JO.OOO
0
0
E.5OO Gen Pl8nI: TIa'lSII'IIUIOf'I l00n~NMhw" 115SU:CWlP 0 0 0 '.000 25000 0 0 0 0 0 0 0 0
E500 Gen P\arlI TJlW'ISmissoon lOJ798-N.' TK Sub ReQlfCWIP 25.000 0 0 0 0 0 0 0 0 0 0 0 0
E5IXl Gen PIlrIl: T,..misslon 10381lHJtlle F.... 1 1~V SCWIP 0 0 0 0 0 0 0 J.3OO ...OO 61,800 11,800 71.800 71.800
E500 (;en PIarll Transm\ssoon 1038]7.15lt1AYltW&1 SU:CWIP 0 0 0 0 0 0 0 0 0 _.000 '.000 ".000 ".000
E500 Gen P\arlI TflIfl5tnission 10381•. Tectl Syt1em· Too CWIP 0 0 0 0 0 0 0 0 0 27.\100 .5.300 .5,300 _.300
E500 Gen PIaf1. Transmission 103819-SF6 GM Redf,tme CWIP 0 0 0 0 0 0 0 0 0 0 0 0 0
E500 Gen Plant Transml5SOOfl 103118().-25l1 KW 8aIdof Mel CWIP 0 0 0 0 0 0 0 0 0 0 0 0 0
E500 Gen PIanI TransmlSSoon
E500 (;en P\aIlI T,....",tSSlon
E500 Gen PIaf1. TfaOSlTllS5.Ofl
103881·M..-.c. tolTS5000 R CWIP
l03882-Syslllll1 PertonnWloCWIP
l04(t23-RECC·R. EMS· CWIP
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0 0
0
0
0
0
0
,....0
0
,.... 0
0
,....0
0
.000
0
0
529.30'1 0 0 0 0
E600 Gen PIanI DlSInIlUb()n l0J298.UobIe eommun R CWIP 316,792 09.6&4 563.•52 ....098 1,082.0401 1.•79,553 1.819.81. 2.694.0468 3••94.1115 •.301.081 ••• ,11,,18 •.535.718 •.656.158
E600 Gen Plan! DlStnbullon 103501-H$C Fife S\4lP for CWIP '.900 31.000 0 0 0 0 0 0 0 0 0 0 0
E600 Gen PIaf1. DI5Inbubon
E600 Gen P\a'll DI5!nbuDon
E600 Gen Pl8nI: DlSlribuIIorI
E600 Gen PIanI DlSlribulIon
E600 Gen Pla'1 DlSInbubon
10000000HSC-FIeg Poie Rej CWIP
10J509.H5C-EJeyMDr M!;Jd CWlP
103511-H5C-W SIOf-V- YCWIP
103!>12-E..-.ctl SC F1rI S<iCWIP
103513-P ~ SC e.tpeI CWIP
....
JJ.OOO
0
1.000
21.000
1a.~
0
0
0
0
0
...... ......
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
E600 Gen Plant o.s~ 103!>14-CN1holm SC '*" /lICWIP 2,100 0 0 0 0 0 0 0 0 0 0 0 0
E600 Gen PLwC D1SlfQ.obon
E600 Gen PIa1l Orslribuliofl
E600 Gen Pla-ll Dl5lf1t1UbOn
E600 Gen Pla-ll DlSlf"bubon
100001$-Noslw, wt-.. ... /lICWIP
1000016-N..._ wt-. 'lOre CWIP
10352~ SC Roof CWIP
10M2"'"'' SC Roof R-.:CWIP
0
0
0
0
10.000
0
0
0
0
0
0
0
1.000
0
0
0
1.000
0
0
0
0
0
0
0
0
0
0
0
0
0
...
0
3.HIO
0
0
0
...
0
0 ""'"
.2,600
JO.3OO
0
0
""'"
.2.600
0
0
""'"
.2.600
183.~
0
0
".200
0
0
.2.600
J03.3OO
EGOO Gen P\a1! OtSlI'ibuOOn 10J52S.C10quBlSC Rool RCWIP 0 0 0 0 0 3.100 91.600
EGOO Getl Plan! D1s1ribW::lr1 lClJ526..CnloJby SC Floor R CWIP 0 0 0 0 0 0 0 1.000 '.000 52.300 52.300 52.300 2.1.~
E600 Gen P\a1! DlSIntUbrI lQ3Sl1-IF... SC AHU CorCWIP 0 0 0 0 0 0 0 12.300 12,300 12.JOO ".000 ".000 ".000
E600 Getl Plan! D1s1nbutiDn
E600 Gen Plan! ChsUibulion
E600 Gen P\a1! Distribution
l03!i28-Niuw, AC Rep!M)CWIP
10J529.E..-.ctl SC Otr&o,:CWIP
l0J530.Cloquel SC AHU a,CWIP
0
0
0 0
0
0
0
0
0 0
0
0
0
0
0 0
0
0
0
0
0
.....0
0 0
62.'"0 ''''''
207.700
0
9.100
.38.000
0
9.700
.38.000
0
9,100
<138.000
~1.500
E600 Gen Plan! Oislributoo<l 103712·UpgfWde Nelwofll·l CWIP JO.OOO JO.OOO JO.OOO _.000 _'000 .5,(lOO 0 0 0 0 0 0 0
E600 Gen PIaII D1slribulion lG37~UPllfWde NelWoftI·1 CWIP 0 0 0 0 0 0 0 0 0 .5.000 <15.000 .5.000 ".000
E600 Gen Plan! DlSbibubon 103713-Teen Sys Omlcton CWIP 46.600 0 0 0 0 0 0 0 0 0 0 0 0
E600 (;en PIlWlI Otslribullon l00194-DilI GP 8lriel2OCWIP 55.000 75,000 ".000 100,000 120.000 130.000 0 0
.....
0 0 0 0 0
.
E600 (;en Ptant Dl5l1'lbuboo 10J889.Utlle fill(_ SC • Up CW1P 0 0 0 0 0 0 0 J.3OO 61,flOO 71,800 71.800 11.800
E600 Gen PIan1 DlSlI"lbulio!I I O3lI26-OiltnbUbon plIf'lI B CWIP 0 0 0 0 0 0 0 0 '.000 10.000 15.000 35.000 "000
Fl00 lmangible Plaf1: ....000 0 0 0 0 0
" ..,
102562·EMS lmplem.... R. CWIP 275.000 "'.000 "'.000 "'.000 "'.000 0 0
Fl00 lfl\8f1gltlle Plant l033JS.Albn.Led OMign CWIP 20.'" 170.090 110.0lIO 220.'" 2.5.090 0 0 0 0 0 0 0
" ....
Fl00 IfUnglble Plan! l001tn-8uIlneh IflIl'IIlIgOfloCWIP 677.99!l 11<1.6" 11 ••695 71•.695 71•.695 71 ••695 11 •. 6~ l1<1.6l1!5 751.39!i 1.oo1.1IlI!5 1.07•. 695 1.111,295 1,1.'.995
Fl001f'llllOgltllePIMI loo104-EtolS H l t _ CWIP 55.000 100.000 100.000 120.000 120,000 120.000 120.000 1<1O.CXXI 1048.000 153.000 160.000 0
Floo lnlM1glble Plan! 103705-Enterpf1M IntegfllU CWIP 160.000 160.000 0 0 0 0 0 0 0 0 0 0 0
Floo lmangible Plane
Fl00 lntwlgible PItn!
l00J06.Mad'no tolXES UPl CWIP
loo707·MobIIe Syslllmi CW~ 190.000
0 ".000
"'.000
".500
216.000
"'000
232.000
165,000
2046.000
"'000
""000
225.000
0
2"8.000
0
272,000
0
298.000
0
320.000
0
Jol,9,000
0
378.000
0
F100 lntIw"qlble Plan! loo108-P0weff>1tnll0 U",CWIP ".300 log.loo 130.000 130.000 130.000 130.000 0 0 0 0 0 0 0
Floo lfUngible PIn: loo109-~~CWIP 2.282.01 I 2.38lI.911 2.500.311 2.6OlU'11 2.116..11 2.82••611 2.932.511 3.01~.811 3.0lI9.211 0 0 0 0
Floo If'lW9ible PItn! loo135-UobIe WOf1,. FOfajCWlP 0 0 0 0 0 0 0 0 0 0 0 ".000 136.000
Floo Intangible A¥ol IOO1J6.Hew et.lom_1nlrI: CWIP 100.000 116.000 133.000 '.9.000 166.000 183.000 200.000 .91.600 113.300 1.07•. goo 1,366.600 1.658.300 1.1160.000
F100 kltBnjjibie Plan! IOJ737-or.o. ~ 121U,CWIP 0 0 0 0 0 0 0 0 0 0 16.000 ".000 .9,000
'100 1nlaf1g_ Plan! loo138-~ tnd ....·CWIP 0 0 0 0 0 0 0 0 ".000 100.000 150.000 0 0
Fl00 lfUngibie Plant 103744-UpgfllCM Sea.lIy 1CWlP 0 0 0 0 0 0 0 0 0 ".000 ".000 ".000 100.000
Fl00 IoUngClle Plant 1oo7.S-U~~(CWIP 0 0 0 0 0 0 0 0 0 51.000 51.000 51.000 102.500
Floo lfUr1gible PItn! 10099J.EMS \Jpgf8OI CWl" 0 0 0 0 0 0 0 0 "".000 300.000 300.000 300.000 300.000
TOUI Ge........ PI-.t 11.3'1.'" 12.531..... 1),<11 ••U' ,.,&91._ 15.137.1ioI 1S,Ufo"" 11 .....933 13,114,]11 15,011."" U.J71.o6CW 1••"'.11. 15.530.710 '''''5••' ' '''0»,104;
HlooWi'Id~ 1lJ3"8G.T ___ R~WItCWIP 0 0 0 0 0 0 0 0 0 0 0 0 0

mw~G!'~ ...- .---. t~~..fJifl CW\(" 15.616,.200 15,131~ 1~7,~ ~~1Ow:rm----3O,.4T7~------30.610~4Q,&q,tOl:l_~4@i2.XO-"',_ 8l5,O)5,3qO---",p-em
TOUI Wind lUlt.200 1'-'31.300 11.041.100 .30..2 1.,700 30.)45,000 JCl,.n.• 30.610.000 <10."1.100 <lO.1II.sao <lO,U,2.3OO 5O.HOno 55.035.300 ",OM,IOO 37.1'f.400
Gftnd Tot" 217.02.250 2l3.1U.U' zss.u"m lM.,Z21.5J' JOt,..)I1.'" 317.046.S<lO 21U.5.213 .wo.",
320• 331.051.»1 )orI7.31'.ll0 ]l3.lG2.731 311.•57,210 J15,"U52 217.011.101
AdJustmtnts to CWlP for AIOtf Protta_

t
'........, ,...,..,.
100 G«Ieofll1lofl Demend eiiiliOilcwlP 127f!13264 13S1.e3T~19.CllJ3~eo;IXI2;4I'tf"-1S(679--;603 1!18.606.200 164.121.003~"51003"'·""n.:k4.003 "17&'125.203 182.8187.7'03
.,00 GoninllcrI
A100
Genln\Ion DemIrId
OcinIa"Id
103084.eec3611
1~TtEC AReA Unl ~CWIP
103222-8EC 3· \JrlM 3· Hl=CW1P
2.991i1,190
1",1'5.003
.,121,295 1.270.&10 19.164,053
1,CI37.388 2.631,388
0
2.G37.3818
0 0
2,6:J7.38Il 2,831,388
0 0
1n.eee,0403
0
2.837• •
0
«137.388 1,637.* 1,637.388 1.537.38ll 1.831,.388 2.637,38ll 2,1137.388
.100 Geneqllan DermwId 10000000~IneerLO'CWIP "'.000 "'.000 "'.000 800.000 "',000 800.000 800.000 800.000 "',000 "'.000 7,000.000 7.600,000 7.IlOO.000
A100~Iix1Dllm«1d 1~:@.eC ..t*':!4P-l.fCWIP
--' 1,eoo,ooo l,fJOO...D09 '_000 1.r.go.PQO ...t,IlOO,...«!!!!t- 1.600,000 1,600,000 12.ooo,~ 1~.OOO.OOO 12,000,000 12.000,000 12.000.000 12.000,1
\1Q\Pn)jeat'nMlillI2OOll R. . . R_ c.euntormlltoon RlIOl"'tllOES 101 .112\RIl!IUO'IMIIO ROll...,.1 OES I \~9bI2008-09 CWIP wttrout ndln'"
MAP 18 - 218
fERC fynctlon Cod! f!2iH1 R.pon ltv'! f.d2L!1I!J.!!.2!J1!I...1 Month 2 !!2ll1hl ~ !!2al!J..j !!m!!!lJ .!!2I1!ll Mlm1!l.J !!2lIl!LJ !!!2m!l.JJ .!!!.2mb.11.
,A'00Gennlono.nifid '103717-sii)iif~CWIP'~..... 0 0 0- 0 0--' 0----"--- 0-- ,~- ,-- ,-- ,~- ,
AlooGenlnllonDemlnd 103725-801M:~CWJ' 0 0 0 0 282,000 284.100 898,2ClO 703,«10 1,4!1UlOO 1.sJ3.!500 UO),400 2,51e,eoo
AlooGenerIllDnDemancs 10J1':llWtb1:18r~(CWIP 315,94 317,4174 2;328.174 2,343,274 4,367,174 4.398..74 9....774 90517,174 " ....97.. 11,C1G",n4 14,61a.2J'4 104.633.374
Al00Gennllono.n.ncr 103142-l.a1*1n~UrCWP 1,1tJIl.231 U7UDI ~t:31 U01,'31 2,503.831 2,706.531 2oSIOlM531 ...713.531 8.S19,331 U27.G31 10.138.831 1Ullilll,131
A100~Oernand 1039lD-8EC4080ll&rill:CWlP 1 1 0 0 0 0 0 0 0 0 0 0 0 0
8100 GenlntiDnOernand la2841-fonctcllt..-:-PP.aCWIP 429 42U06 43Ui06 tcl8 6«l 844906 850506 1 1.506 1 1 306 1 .lI06 17'''08
p,ooTIW'IIfIlIlllDo
C100TratMllIIlcr1
C1OOT~
lQ2701 11!l1N
1amJ7·"fIkV~FhCWP
l~Lb"llr.MlCWIP
533.179
1.t98,0t9
20m
533.179
1.38:2.52:9
2,18Z
ml1Sl
2.otI9.61~
20m
533.179
2_,311
102.8!50
533.179
4,181.451
203.031
533.179
5,577,131
J78.3T3
533,179
8.301.0'1
371,822
sn,179
1.312,443
31'Q,27'O
8,211_
633.179
311.718
533,'11
u:n,187
3IIO.lee
533.'11
10.033.038
380...,"
533,17i1
38U1l52
0
311,530
C1ooT~ 1028l54-8edn11Hi/3"kV&.CWIP
01340i1l.&ba344w1kllk0ellvwy '03301-PbRvl1&'J4ky~CWiP
1.176.186 ......781
&1.313
......848
6O.:J90
185..003
100.4118
1ll15:246
300,149
395:607
601,295
396.0115
eaz.134
__
eo:J,163
Sl59.34Cl
!iJ:24;2:56
MO,012
i6&384 1,CDIU7fl
!leO....
681~
1,144.an
~~ __ ----'-1.s,m
1.646.48e 2,54&11133
.1,53M.70
D1480i1l·&a4$N&*DeIIYery lQ2C68&nb,"_l1~CWIP 11,768 311.893 eta,:,ee 11t.4t7 1,340,847 1.542,561 1.esr.!lOO 1.669..... 1,121,S)8 1,123,5l58 1.m833 1,m,74(l 1,lI28._
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c..,o- 11,806.816 11.806.816 11,806.816 11,806.816 11.1108.816 11.808,816 11.808.816 11,808.816 11,806.816 11.808.816 11.806,816 11,808,816 11.806.816
PfOieCt 103725 282.000 2IM.loo 698.200 703,<lOO 1,'192.600 1,503.500 2.500,400 2,518.600 3.59'1.IlOO
missing 'rom onglnal 0llJ09 fde
c..... 217,.22,2018 233.162.558 255.22•• 776 286.221.5304 308.397.644 317.046.539 2!M.~.292 320.«0.690 337,059.226 347.375.809 383.602,737 38E.• 51.209 376,613.951
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(11) Service Ufe Petition - Proposed Additional T&D Dep Expense - General Rates.x/s
Minnesota Power
Service Life Petition -- Proposed Additional T&D Depreciation Expense - Test Year - General Rates Only
Comparison of Depreciation Expense- Present Rates vs. Proposed
Present Proposed Depr Expense Depr Expense

Plant Accrual Accrual At Current At Proposed
Acct Acct Description at 12131/2007 Rate Rate Rates Rates Difference
3520 Structures and Improvements 6,858,619 2.20% 2.20% 150,890 150,890 0
3530 Station Equipment 92,624,503 2.75% 2.69% 2,547,174 2,491,599 (55,575)
3531 Reserve Station Transformers 2,405,600 2.75% 2.08% 66,154 50,036 (16,118)
3540 Towers & Fixtures 5,436,741 2.20% 1.60% 119,608 86,988 (32,620)
3550 Poles & Fixtures 63,000,592 2.67% 2.41% 1,680,016 1,518,314 (161,702)
3560 Overhead Conductors & Devices 34,335,344 2.40% 2.61% 824,048 896,152 72,104
3561 Clearing Land & Rights of Way 8,868,791 1.67% 1.48% 147,813 131,258 (16,555)
3590 Roads and Trails 58,614 1.67% 1.72% 977 1,008 31
Transmission (210,434)
3610 Structures and Improvements 3,864,000 2.00% 1.31% 77,280 50,618 (26,662)
3620 Station Equipment 42,460,637 2.50% 2.98% 1,061,516 1,265,327 203,811
3621 Reserve Station Transformers 2,761,107 2.50% 2.95% 69,028 81,453 12,425
3640 Poles, Towers and Fixtures 76,019,412 3.00% 4.14% 2,280,582 3,147,204 866,621
3650 Overhead Conductors & Devices 66,001,392 2.63% 4.49% 1,732,537 2,963,463 1,230,926
3651 Clearing Land & Rights of Way 5,303,911 1.54% 1.45% 81,599 76,907 (4,692)
3660 Underground Conduit 8,325,756 1.43% 1.33% 118,939 110,733 (8,207)
3670 Underground Conductors & Devices 64,367,367 2.57% 2.71% 1,655,161 1,744,356 89,195
3680 Line Transformers 67,354,544 2.38% 2.76% 1,599,670 1,858,985 259,315
3691 Services- Overhead 6,405,217 3.83% 5.96% 245,533 381,751 136,218
3692 Services- Underground 11,239,415 3.00% 2.33% 337,182 261,878 (75,304)
3700 Meters 41,125,874 3.33% 5.83% 1,370,862 2,397,638 1,026,776
3722 Leased Property on Cust. Prem- Light 1,618,444 9.17% 13.26% 148,357 214,606 66,248
3730 Street Lighting and Signal Systems 2,464,858 5.00% 1.96% 123,243 48,311 (74,932)
Distribution 3,701,739
612,900,738 16,438,170 19,929,475 3,491,305

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PETE SEELING
Working Papers
PJS-1 MISO Retail Customer Benefit

PJS-2 Fuel Cost and Sales Price Data for Fuel and Inter-System Sales
Adjustments
PJS-3 Fuel Clause Energy by Energy Source 2005-2007
PJS-4 Calculation of 2007 FAC
PJS-5 Fuel Adjustment Clause - Retail
MISO Retail Customer Benefit
$6,000,000
$4,000,000
$2,000,000
$0
-$2,000,000
-$4,000,000
-$6,000,000
-$8,000,000
-$10,000,000
-$12,000,000
-$14,000,000
5 5 5 5 5 0 6 6 6 6 6 6 0 7 7 7 7 7 7 0 8
r-0 n -0 g -0 -0 -0 b- r-0 n -0 g -0 -0 -0 b- r-0 n -0 g -0 -0 -0 b-
p ct ec p ct ec p ct ec
A Ju Au O D Fe A Ju Au O D Fe A Ju Au O D Fe
Losses Benefit Regulation Benefit Spinning Reserve Benefit

MISO Cost Cumulative Rate Payer Benefit
PJS 1 -1
PJS 1 - 2
RATE PAYER
Spinning
Losses Regulation Reserve Monthly Rate Cumulative Rate
Benefit Benefit Benefit MISO Cost Payer Benefit Payer Benefit
Apr-05 $893,338 $277,679 -$1,715,261 -$544,243 -$544,243
May-05 $945,631 $168,769 -$1,545,887 -$431,487 -$975,730
Jun-05 $1,302,773 $348,234 -$1,997,212 -$346,205 -$1,321,936
Jul-05 $1,889,517 $510,484 -$3,242,399 -$842,399 -$2,164,334
Aug-05 $1,518,927 $422,907 -$3,633,120 -$1,691,287 -$3,855,621
Sep-05 $1,210,693 $353,768 -$4,469,952 -$2,905,491 -$6,761,112
Oct-05 $753,667 $335,725 -$3,712,637 -$2,623,244 -$9,384,356
Nov-05 $712,606 $319,073 -$2,504,912 -$1,473,233 -$10,857,589
Dec-05 $900,287 $580,840 -$2,546,925 -$1,065,798 -$11,923,388
Jan-06 $1,389,449 $344,698 -$2,068,668 -$334,520 -$12,257,907
Feb-06 $1,277,139 $316,223 -$1,423,683 $169,679 -$12,088,228
Mar-06 $1,141,572 $261,698 -$1,675,110 -$271,840 -$12,360,067
Apr-06 $721,887 $216,175 -$915,728 $22,335 -$12,337,733
May-06 $1,019,915 $282,477 -$943,593 $358,799 -$11,978,934
Jun-06 $1,157,256 $291,335 -$860,196 $588,395 -$11,390,540
Jul-06 $2,287,831 $663,000 -$2,226,884 $723,947 -$10,666,593
Aug-06 $1,683,121 $445,489 -$2,157,057 -$28,447 -$10,695,040
Sep-06 $930,698 $214,210 -$1,522,768 -$377,861 -$11,072,901
Oct-06 $1,825,927 $538,773 -$540,839 $1,823,860 -$9,249,041
Nov-06 $2,031,986 $580,111 -$796,699 $1,815,399 -$7,433,642
Dec-06 $1,873,456 $539,623 -$1,526,793 $886,287 -$6,547,355
Jan-07 $1,885,233 $527,213 $375,860 -$1,694,789 $1,093,516 -$5,453,839
Feb-07 $2,372,537 $737,828 $580,079 -$2,648,226 $1,042,219 -$4,411,620
Mar-07 $1,431,293 $483,132 $357,798 -$1,545,663 $726,559 -$3,685,061
Apr-07 $1,276,322 $554,850 $426,673 -$943,202 $1,314,642 -$2,370,419
May-07 $1,067,695 $370,991 $301,600 -$1,456,989 $283,297 -$2,087,122
Jun-07 $1,278,739 $391,335 $317,234 -$75,503 $1,911,805 -$175,317
Jul-07 $1,814,960 $471,144 $365,919 -$2,549,090 $102,933 -$72,384
Aug-07 $1,668,657 $403,895 $322,594 -$2,325,055 $70,090 -$2,294
Sep-07 $962,228 $249,552 $187,393 -$1,021,671 $377,503 $375,209
Oct-07 $1,236,267 $393,494 $291,009 -$1,456,951 $463,819 $839,028
Nov-07 $1,626,903 $449,885 $320,460 -$1,782,255 $614,993 $1,454,020
Dec-07 $2,070,833 $646,193 $458,552 -$1,696,826 $1,478,753 $2,932,773
Jan-08 $1,470,275 $544,055 $384,871 -$1,967,347 $431,854 $3,364,627
Feb-08 $1,902,101 $600,358 $435,326 -$2,085,566 $852,218 $4,216,845
Mar-08 $1,983,869 $629,533 $476,699 -$2,302,813 $787,289 $5,004,134
$51,515,587 $15,464,749 $5,602,067 -$67,578,268
$17,662,487 $5,302,200 $4,481,653 $27,446,340

PJS 1 - 3
Sum of Total Benefit

Month Year Total
March 2008 $3,159,518
Grand Total $3,159,518
PJS 1 - 4
Spinning
Losses Losses Losses Regulation Reserve
Fin Fin Losses Covered by Covered by Cost Cost Cost
mpmp_da_ Gen Load_ Sched_ Sched_ Surplus of 3.9% Purchase Generation Avoidance Regulation Avoidance in Avoidance in
Localday HE Month Year Localtime Lmp Actuals Actual Purch Sale Deficit (MWh) (MWh) (MWh) in MISO MWh Benefit MISO MISO
4/1/2005 1 April 2005 4/1/2005 1:00 16.43 1,415 1,139 -65 261 81 55 0 55 $828 $0
4/1/2005 2 April 2005 4/1/2005 2:00 16.08 1,416 1,120 -65 251 110 55 0 55 $828 20 $21 $0
4/1/2005 3 April 2005 4/1/2005 3:00 15.99 1,414 1,111 -65 251 117 55 0 55 $827 14 $14 $0
4/1/2005 4 April 2005 4/1/2005 4:00 16.25 1,413 1,124 -65 251 103 55 0 55 $826 16 $21 $0
4/1/2005 5 April 2005 4/1/2005 5:00 18.42 1,409 1,131 -65 251 92 55 0 55 $824 13 $46 $0
4/1/2005 6 April 2005 4/1/2005 6:00 23.02 1,419 1,181 -65 261 42 55 13 42 $935 35 $279 $0
4/1/2005 7 April 2005 4/1/2005 7:00 33.93 1,433 1,235 -215 397 15 56 41 15 $1,607 37 $708 $0
4/1/2005 8 April 2005 4/1/2005 8:00 44.34 1,432 1,253 -215 407 -14 56 56 0 $2,476 19 $557 $0
4/1/2005 9 April 2005 4/1/2005 9:00 49.33 1,431 1,279 -215 407 -40 56 56 0 $2,753 23 $778 $0
4/1/2005 10 April 2005 4/1/2005 10:00 49.35 1,421 1,245 -215 407 -15 55 55 0 $2,735 27 $929 $0
4/1/2005 11 April 2005 4/1/2005 11:00 48.98 1,422 1,213 -215 382 42 55 13 42 $1,287 26 $878 $0
4/1/2005 12 April 2005 4/1/2005 12:00 48.88 1,410 1,204 -215 382 39 55 16 39 $1,366 14 $484 $0
4/1/2005 13 April 2005 4/1/2005 13:00 34.3 1,410 1,207 -215 382 36 55 19 36 $1,186 11 $214 $0
4/1/2005 14 April 2005 4/1/2005 14:00 30.3 1,411 1,166 -215 382 78 55 0 55 $825 30 $464 $0
4/1/2005 15 April 2005 4/1/2005 15:00 27.18 1,386 1,130 -215 382 89 54 0 54 $811 28 $341 $0
4/1/2005 16 April 2005 4/1/2005 16:00 25.18 1,374 1,139 -215 390 60 54 0 54 $804 15 $148 $0
4/1/2005 17 April 2005 4/1/2005 17:00 24.54 1,399 1,164 -215 382 67 55 0 55 $818 23 $217 $0
4/1/2005 18 April 2005 4/1/2005 18:00 30.8 1,394 1,202 -215 407 -1 54 54 0 $1,674 29 $457 $0
4/1/2005 19 April 2005 4/1/2005 19:00 35.46 1,394 1,210 -215 407 -8 54 54 0 $1,928 14 $287 $0
4/1/2005 20 April 2005 4/1/2005 20:00 46.98 1,416 1,231 -215 407 -7 55 55 0 $2,595 20 $651 $0
4/1/2005 21 April 2005 4/1/2005 21:00 28.57 1,424 1,233 -215 397 9 56 47 9 $1,465 11 $147 $0
4/1/2005 22 April 2005 4/1/2005 22:00 24.56 1,422 1,211 -215 337 90 55 0 55 $832 21 $200 $0
4/1/2005 23 April 2005 4/1/2005 23:00 20.33 1,426 1,182 -65 251 58 56 0 56 $834 24 $130 $0
4/1/2005 24 April 2005 4/2/2005 0:00 20.61 1,412 1,136 -65 241 100 55 0 55 $826 33 $185 $0
4/2/2005 1 April 2005 4/2/2005 1:00 19.71 1,407 1,131 -65 241 100 55 0 55 $823 12 $58 $0
4/2/2005 2 April 2005 4/2/2005 2:00 19.68 1,409 1,125 -65 241 108 55 0 55 $825 13 $61 $0
4/2/2005 3 April 2005 4/2/2005 3:00 19.46 1,410 1,119 -65 241 115 55 0 55 $825 13 $57 $0
4/2/2005 4 April 2005 4/2/2005 4:00 19.54 1,409 1,122 -65 241 112 55 0 55 $824 11 $51 $0
4/2/2005 5 April 2005 4/2/2005 5:00 19.68 1,408 1,116 -65 241 116 55 0 55 $824 13 $59 $0
4/2/2005 6 April 2005 4/2/2005 6:00 20.61 1,406 1,134 -115 241 146 55 0 55 $822 19 $105 $0
4/2/2005 7 April 2005 4/2/2005 7:00 25.46 1,409 1,154 -115 241 129 55 0 55 $824 20 $211 $0
4/2/2005 8 April 2005 4/2/2005 8:00 35.46 1,418 1,165 -165 241 177 55 0 55 $829 16 $318 $0
4/2/2005 9 April 2005 4/2/2005 9:00 48.79 1,418 1,194 -165 241 148 55 0 55 $830 24 $823 $0
4/2/2005 10 April 2005 4/2/2005 10:00 52.49 1,415 1,213 -165 241 125 55 0 55 $828 20 $740 $0
4/2/2005 11 April 2005 4/2/2005 11:00 50.64 1,408 1,221 -165 241 111 55 0 55 $824 14 $490 $0
4/2/2005 12 April 2005 4/2/2005 12:00 44.55 1,404 1,218 -165 241 110 55 0 55 $822 11 $332 $0
4/2/2005 13 April 2005 4/2/2005 13:00 37.73 1,398 1,174 -165 241 148 55 0 55 $818 32 $738 $0
4/2/2005 14 April 2005 4/2/2005 14:00 30.29 1,402 1,162 -165 241 164 55 0 55 $820 16 $242 $0
4/2/2005 15 April 2005 4/2/2005 15:00 26.18 1,404 1,144 -165 241 183 55 0 55 $821 19 $210 $0
4/2/2005 16 April 2005 4/2/2005 16:00 25.88 1,382 1,152 -165 241 154 54 0 54 $809 14 $152 $0
4/2/2005 17 April 2005 4/2/2005 17:00 26.79 1,343 1,158 -165 241 108 52 0 52 $786 13 $154 $0
4/2/2005 18 April 2005 4/2/2005 18:00 31.03 1,337 1,167 -165 241 94 52 0 52 $782 14 $228 $0
4/2/2005 19 April 2005 4/2/2005 19:00 40.34 1,377 1,182 -165 241 119 54 0 54 $806 17 $441 $0
4/2/2005 20 April 2005 4/2/2005 20:00 50.64 1,410 1,198 -165 241 136 55 0 55 $825 18 $640 $0
4/2/2005 21 April 2005 4/2/2005 21:00 38.55 1,397 1,182 -165 241 139 54 0 54 $817 18 $422 $0
4/2/2005 22 April 2005 4/2/2005 22:00 28.07 1,427 1,182 -115 241 119 56 0 56 $835 10 $135 $0
4/2/2005 23 April 2005 4/2/2005 23:00 20.42 1,413 1,143 -115 241 144 55 0 55 $826 30 $161 $0
4/2/2005 24 April 2005 4/3/2005 0:00 27.76 1,402 1,117 -65 241 109 55 0 55 $820 23 $295 $0
PJS 1 - 5
4/3/2005 1 April 2005 4/3/2005 1:00 24.1 1,410 1,101 -65 241 133 55 0 55 $825 18 $0 $0
4/3/2005 3 April 2005 4/3/2005 3:00 22.61 1,415 1,084 -65 241 154 55 0 55 $828 18 $0 $0
4/3/2005 4 April 2005 4/3/2005 4:00 21.42 1,423 1,090 -65 241 158 56 0 56 $833 13 $0 $0
4/3/2005 5 April 2005 4/3/2005 5:00 21.3 1,430 1,091 -65 241 163 56 0 56 $837 11 $0 $0
4/3/2005 6 April 2005 4/3/2005 6:00 21.71 1,429 1,100 -65 241 152 56 0 56 $836 15 $0 $0
4/3/2005 7 April 2005 4/3/2005 7:00 23.74 1,423 1,096 -165 241 251 55 0 55 $832 12 $0 $0
4/3/2005 8 April 2005 4/3/2005 8:00 30.3 1,439 1,101 -165 241 262 56 0 56 $842 12 $0 $0
4/3/2005 9 April 2005 4/3/2005 9:00 38.74 1,423 1,120 -165 241 227 56 0 56 $833 20 $464 $0
4/3/2005 10 April 2005 4/3/2005 10:00 51.51 1,425 1,146 -165 241 203 56 0 56 $834 23 $847 $0
4/3/2005 11 April 2005 4/3/2005 11:00 49 1,422 1,140 -165 241 206 55 0 55 $832 13 $447 $0
4/3/2005 12 April 2005 4/3/2005 12:00 44.16 1,423 1,151 -165 241 195 55 0 55 $832 16 $452 $0
4/3/2005 13 April 2005 4/3/2005 13:00 33.69 1,399 1,141 -165 241 182 55 0 55 $818 15 $280 $0
4/3/2005 14 April 2005 4/3/2005 14:00 25.33 1,375 1,136 -165 241 164 54 0 54 $805 13 $132 $0
4/3/2005 15 April 2005 4/3/2005 15:00 23.3 1,374 1,123 -165 241 175 54 0 54 $804 16 $137 $0
4/3/2005 16 April 2005 4/3/2005 16:00 21.89 1,366 1,118 -165 241 172 53 0 53 $799 12 $84 $0
4/3/2005 17 April 2005 4/3/2005 17:00 22.56 1,359 1,130 -165 241 153 53 0 53 $795 16 $119 $0
4/3/2005 18 April 2005 4/3/2005 18:00 25.19 1,383 1,138 -165 241 169 54 0 54 $809 14 $143 $0
4/3/2005 19 April 2005 4/3/2005 19:00 39.89 1,383 1,169 -165 241 138 54 0 54 $809 26 $640 $0
4/3/2005 20 April 2005 4/3/2005 20:00 59.74 1,421 1,181 -165 241 164 55 0 55 $831 16 $707 $0
4/3/2005 21 April 2005 4/3/2005 21:00 54.1 1,394 1,214 -165 241 104 54 0 54 $815 26 $1,034 $0
4/3/2005 22 April 2005 4/3/2005 22:00 49 1,362 1,201 -165 241 85 53 0 53 $797 16 $559 $0
4/3/2005 23 April 2005 4/3/2005 23:00 26.18 1,424 1,165 -65 241 84 56 0 56 $833 28 $314 $0
4/3/2005 24 April 2005 4/4/2005 0:00 20.17 1,411 1,144 -65 241 91 55 0 55 $825 20 $105 $0
4/4/2005 1 April 2005 4/4/2005 1:00 17.54 1,343 1,131 -50 236 26 52 26 26 $852 17 $42 $0
4/4/2005 2 April 2005 4/4/2005 2:00 16.38 1,343 1,097 -50 236 61 52 0 52 $786 27 $37 $0
4/4/2005 3 April 2005 4/4/2005 3:00 16.23 1,346 1,078 -50 236 83 53 0 53 $788 20 $24 $0
4/4/2005 4 April 2005 4/4/2005 4:00 17.43 1,351 1,086 -50 236 79 53 0 53 $791 14 $35 $0
4/4/2005 5 April 2005 4/4/2005 5:00 18.61 1,343 1,092 -50 236 65 52 0 52 $786 13 $46 $0
4/4/2005 6 April 2005 4/4/2005 6:00 22.1 1,381 1,138 -50 246 48 54 6 48 $852 33 $233 $0
4/4/2005 7 April 2005 4/4/2005 7:00 43.26 1,442 1,179 -150 289 124 56 0 56 $844 31 $868 $0
4/4/2005 8 April 2005 4/4/2005 8:00 55.75 1,428 1,122 -200 342 164 56 0 56 $835 38 $1,565 $0
4/4/2005 9 April 2005 4/4/2005 9:00 61.49 1,440 1,133 -200 342 165 56 0 56 $842 15 $716 $0
4/4/2005 10 April 2005 4/4/2005 10:00 55.76 1,440 1,189 -200 342 109 56 0 56 $842 38 $1,539 $0
4/4/2005 11 April 2005 4/4/2005 11:00 55.76 1,428 1,215 -200 342 71 56 0 56 $835 23 $954 $0
4/4/2005 12 April 2005 4/4/2005 12:00 55.76 1,427 1,191 -200 342 95 56 0 56 $835 22 $913 $0
4/4/2005 13 April 2005 4/4/2005 13:00 55.76 1,424 1,193 -200 342 89 56 0 56 $833 11 $448 $0
4/4/2005 14 April 2005 4/4/2005 14:00 52.83 1,416 1,174 -200 342 101 55 0 55 $829 19 $734 $0
4/4/2005 15 April 2005 4/4/2005 15:00 48.45 1,410 1,164 -200 342 104 55 0 55 $825 15 $498 $0
4/4/2005 16 April 2005 4/4/2005 16:00 44.55 1,405 1,144 -210 342 129 55 0 55 $822 20 $590 $0
4/4/2005 17 April 2005 4/4/2005 17:00 37.72 1,376 1,154 -200 342 80 54 0 54 $805 15 $335 $0
4/4/2005 18 April 2005 4/4/2005 18:00 35.46 1,353 1,137 -200 342 74 53 0 53 $792 18 $371 $0
4/4/2005 19 April 2005 4/4/2005 19:00 47.31 1,381 1,161 -200 342 77 54 0 54 $808 22 $712 $0
4/4/2005 20 April 2005 4/4/2005 20:00 57.92 1,384 1,161 -200 342 81 54 0 54 $809 10 $446 $0
4/4/2005 21 April 2005 4/4/2005 21:00 55.76 1,412 1,164 -200 342 106 55 0 55 $826 12 $481 $0
4/4/2005 22 April 2005 4/4/2005 22:00 36.55 1,384 1,130 -200 342 112 54 0 54 $810 27 $582 $0
4/4/2005 23 April 2005 4/4/2005 23:00 21.07 1,365 1,115 -100 309 41 53 12 41 $874 17 $106 $0
4/4/2005 24 April 2005 4/5/2005 0:00 18.8 1,361 1,055 -50 256 100 53 0 53 $796 40 $153 $0
4/5/2005 1 April 2005 4/5/2005 1:00 18.34 1,365 1,040 -50 256 119 53 0 53 $799 17 $0 $0
4/5/2005 2 April 2005 4/5/2005 2:00 17.48 1,363 1,045 -50 236 131 53 0 53 $797 13 $0 $0
4/5/2005 3 April 2005 4/5/2005 3:00 17.68 1,362 1,036 -50 236 141 53 0 53 $797 15 $0 $0
4/5/2005 4 April 2005 4/5/2005 4:00 17.88 1,363 1,038 -50 236 139 53 0 53 $797 11 $0 $0
4/5/2005 5 April 2005 4/5/2005 5:00 18.47 1,362 1,046 -50 236 131 53 0 53 $797 14 $0 $0
4/5/2005 6 April 2005 4/5/2005 6:00 25.01 1,364 1,077 -50 246 91 53 0 53 $798 26 $258 $0
4/5/2005 7 April 2005 4/5/2005 7:00 53.86 1,383 1,122 -200 382 79 54 0 54 $809 33 $1,263 $0
PJS 1 - 6
4/5/2005 8 April 2005 4/5/2005 8:00 66.83 1,432 1,177 -200 392 63 56 0 56 $838 37 $1,936 $0
4/5/2005 9 April 2005 4/5/2005 9:00 67.72 1,427 1,192 -200 392 43 56 13 43 $1,522 18 $938 $0
4/5/2005 10 April 2005 4/5/2005 10:00 69.22 1,430 1,199 -200 392 39 56 17 39 $1,735 13 $724 $0
4/5/2005 11 April 2005 4/5/2005 11:00 69.22 1,435 1,198 -200 397 40 56 16 40 $1,709 11 $583 $0
4/5/2005 12 April 2005 4/5/2005 12:00 69.22 1,430 1,198 -200 392 41 56 15 41 $1,659 10 $542 $0
4/5/2005 13 April 2005 4/5/2005 13:00 66.83 1,423 1,185 -200 392 46 56 10 46 $1,334 16 $837 $0
4/5/2005 14 April 2005 4/5/2005 14:00 65.18 1,417 1,183 -200 392 43 55 12 43 $1,452 11 $570 $0
4/5/2005 15 April 2005 4/5/2005 15:00 56.6 1,423 1,187 -200 392 43 55 12 43 $1,336 12 $516 $0
4/5/2005 16 April 2005 4/5/2005 16:00 54.07 1,421 1,176 -200 392 54 55 2 54 $899 16 $621 $0
4/5/2005 17 April 2005 4/5/2005 17:00 50.59 1,419 1,165 -200 392 63 55 0 55 $830 16 $552 $0
4/5/2005 18 April 2005 4/5/2005 18:00 48.12 1,419 1,178 -200 392 49 55 6 49 $1,025 16 $545 $0
4/5/2005 19 April 2005 4/5/2005 19:00 49.21 1,419 1,174 -200 392 53 55 2 53 $915 12 $402 $0
4/5/2005 20 April 2005 4/5/2005 20:00 71.39 1,419 1,177 -200 392 50 55 5 50 $1,114 12 $651 $0
4/5/2005 21 April 2005 4/5/2005 21:00 75.74 1,419 1,196 -200 392 31 55 24 31 $2,294 19 $1,172 $0
4/5/2005 22 April 2005 4/5/2005 22:00 53.58 1,416 1,177 -200 392 47 55 8 47 $1,153 19 $747 $0
4/5/2005 23 April 2005 4/5/2005 23:00 26.98 1,412 1,138 -50 266 58 55 0 55 $826 29 $351 $0
4/5/2005 24 April 2005 4/6/2005 0:00 20.41 1,371 1,104 -50 256 61 53 0 53 $802 27 $147 $0
4/6/2005 1 April 2005 4/6/2005 1:00 11.51 1,384 1,084 -50 246 104 54 0 54 $810 20 $0 $0
4/6/2005 2 April 2005 4/6/2005 2:00 11.37 1,362 1,076 -50 236 100 53 0 53 $797 14 $0 $0
4/6/2005 3 April 2005 4/6/2005 3:00 11.48 1,353 1,071 -50 236 96 53 0 53 $792 12 $0 $0
4/6/2005 4 April 2005 4/6/2005 4:00 11.44 1,353 1,056 -50 236 111 53 0 53 $792 17 $0 $0
4/6/2005 5 April 2005 4/6/2005 5:00 11.56 1,350 1,060 -50 236 104 53 0 53 $789 12 $0 $0
4/6/2005 6 April 2005 4/6/2005 6:00 12.02 1,395 1,102 -50 246 96 54 0 54 $816 31 $0 $0
4/6/2005 7 April 2005 4/6/2005 7:00 23.81 1,417 1,155 -200 382 79 55 0 55 $829 37 $322 $0
4/6/2005 8 April 2005 4/6/2005 8:00 52.15 1,418 1,186 -200 392 40 55 15 40 $1,398 25 $940 $0
4/6/2005 9 April 2005 4/6/2005 9:00 54.17 1,444 1,176 -200 392 76 56 0 56 $845 15 $582 $0
4/6/2005 10 April 2005 4/6/2005 10:00 57.98 1,451 1,192 -200 392 67 57 0 57 $849 18 $774 $0
4/6/2005 11 April 2005 4/6/2005 11:00 57.99 1,461 1,192 -200 392 77 57 0 57 $854 10 $436 $0
4/6/2005 12 April 2005 4/6/2005 12:00 57.73 1,461 1,200 -200 392 69 57 0 57 $855 14 $598 $0
4/6/2005 13 April 2005 4/6/2005 13:00 54.6 1,462 1,190 -200 392 79 57 0 57 $855 15 $582 $0
4/6/2005 14 April 2005 4/6/2005 14:00 55.67 1,461 1,212 -200 392 57 57 0 57 $865 21 $852 $0
4/6/2005 15 April 2005 4/6/2005 15:00 50.38 1,456 1,207 -200 392 58 57 0 57 $852 13 $455 $0
4/6/2005 16 April 2005 4/6/2005 16:00 41.67 1,452 1,200 -200 392 60 57 0 57 $849 13 $359 $0
4/6/2005 17 April 2005 4/6/2005 17:00 32.29 1,470 1,193 -200 392 85 57 0 57 $860 13 $228 $0
4/6/2005 18 April 2005 4/6/2005 18:00 30.28 1,472 1,216 -200 392 64 57 0 57 $861 21 $325 $0
4/6/2005 19 April 2005 4/6/2005 19:00 36.88 1,463 1,202 -200 392 70 57 0 57 $856 17 $375 $0
4/6/2005 20 April 2005 4/6/2005 20:00 46.51 1,442 1,189 -200 392 61 56 0 56 $843 17 $520 $0
4/6/2005 21 April 2005 4/6/2005 21:00 55.96 1,447 1,194 -200 392 61 56 0 56 $847 13 $514 $0
4/6/2005 22 April 2005 4/6/2005 22:00 34.07 1,461 1,189 -200 392 79 57 0 57 $854 12 $234 $0
4/6/2005 23 April 2005 4/6/2005 23:00 15 1,455 1,145 -50 266 94 57 0 57 $851 32 $0 $0
4/6/2005 24 April 2005 4/7/2005 0:00 12.91 1,457 1,104 -50 256 147 57 0 57 $852 31 $0 $0
4/7/2005 1 April 2005 4/7/2005 1:00 13.45 1,420 1,089 -65 261 135 55 0 55 $831 18 $0 $0
4/7/2005 2 April 2005 4/7/2005 2:00 12.09 1,395 1,089 -65 251 120 54 0 54 $816 10 $0 $0
4/7/2005 3 April 2005 4/7/2005 3:00 11.62 1,398 1,099 -65 251 113 55 0 55 $818 15 $0 $0
4/7/2005 4 April 2005 4/7/2005 4:00 11.62 1,415 1,102 -65 251 127 55 0 55 $828 12 $0 $0
4/7/2005 5 April 2005 4/7/2005 5:00 11.62 1,441 1,096 -65 251 159 56 0 56 $843 13 $0 $0
4/7/2005 6 April 2005 4/7/2005 6:00 17.2 1,470 1,132 -65 271 132 57 0 57 $860 28 $0 $0
4/7/2005 7 April 2005 4/7/2005 7:00 28.81 1,500 1,183 -215 397 135 59 0 59 $878 36 $496 $0
4/7/2005 8 April 2005 4/7/2005 8:00 47.27 1,510 1,219 -215 407 98 59 0 59 $883 28 $904 $0
4/7/2005 9 April 2005 4/7/2005 9:00 52.17 1,508 1,230 -215 407 86 59 0 59 $882 15 $565 $0
4/7/2005 10 April 2005 4/7/2005 10:00 55.19 1,518 1,251 -215 407 75 59 0 59 $888 21 $832 $0
4/7/2005 11 April 2005 4/7/2005 11:00 55.26 1,513 1,262 -215 407 59 59 0 59 $885 15 $616 $0
4/7/2005 12 April 2005 4/7/2005 12:00 54.93 1,508 1,247 -215 407 69 59 0 59 $882 17 $689 $0
4/7/2005 13 April 2005 4/7/2005 13:00 54.04 1,504 1,218 -215 407 94 59 0 59 $880 25 $960 $0
PJS 1 - 7
4/7/2005 14 April 2005 4/7/2005 14:00 49.53 1,462 1,225 -215 407 45 57 12 45 $1,261 14 $470 $0
4/7/2005 15 April 2005 4/7/2005 15:00 45 1,383 1,205 -215 407 -15 54 54 0 $2,427 20 $599 $0
4/7/2005 16 April 2005 4/7/2005 16:00 40.88 1,381 1,204 -215 407 -15 54 54 0 $2,202 11 $281 $0
4/7/2005 17 April 2005 4/7/2005 17:00 33.94 1,374 1,182 -215 407 1 54 53 1 $1,808 21 $395 $0
4/7/2005 18 April 2005 4/7/2005 18:00 31.45 1,380 1,172 -215 407 17 54 37 17 $1,419 15 $248 $0
4/7/2005 19 April 2005 4/7/2005 19:00 32.46 1,402 1,169 -215 407 42 55 13 42 $1,047 12 $202 $0
4/7/2005 20 April 2005 4/7/2005 20:00 53.44 1,481 1,157 -215 407 133 58 0 58 $867 16 $609 $0
4/7/2005 21 April 2005 4/7/2005 21:00 56.56 1,526 1,194 -215 407 140 60 0 60 $893 29 $1,189 $0
4/7/2005 22 April 2005 4/7/2005 22:00 31.93 1,536 1,201 -215 407 142 60 0 60 $898 14 $229 $0
4/7/2005 23 April 2005 4/7/2005 23:00 24.64 1,538 1,169 -65 281 153 60 0 60 $899 26 $0 $0
4/7/2005 24 April 2005 4/8/2005 0:00 18.96 1,503 1,131 -65 271 166 59 0 59 $879 29 $0 $0
4/8/2005 1 April 2005 4/8/2005 1:00 19.03 1,425 1,109 -78 261 133 56 0 56 $833 21 $85 $0
4/8/2005 2 April 2005 4/8/2005 2:00 17.52 1,393 1,091 -65 251 117 54 0 54 $815 19 $48 $0
4/8/2005 3 April 2005 4/8/2005 3:00 17.09 1,383 1,079 -65 251 118 54 0 54 $809 16 $33 $0
4/8/2005 4 April 2005 4/8/2005 4:00 15.76 1,364 1,070 -65 251 107 53 0 53 $798 14 $11 $0
4/8/2005 5 April 2005 4/8/2005 5:00 18.96 1,369 1,075 -65 251 108 53 0 53 $801 12 $49 $0
4/8/2005 6 April 2005 4/8/2005 6:00 27.67 1,408 1,101 -65 261 112 55 0 55 $824 23 $289 $0
4/8/2005 7 April 2005 4/8/2005 7:00 36.32 1,464 1,140 -215 397 142 57 0 57 $856 30 $632 $0
4/8/2005 8 April 2005 4/8/2005 8:00 57.86 1,474 1,171 -215 407 112 57 0 57 $862 25 $1,084 $0
4/8/2005 9 April 2005 4/8/2005 9:00 57.79 1,473 1,181 -215 407 99 57 0 57 $862 15 $657 $0
4/8/2005 10 April 2005 4/8/2005 10:00 58.83 1,473 1,172 -215 407 110 57 0 57 $862 15 $649 $0
4/8/2005 11 April 2005 4/8/2005 11:00 60.96 1,458 1,206 -215 407 59 57 0 57 $853 27 $1,255 $0
4/8/2005 12 April 2005 4/8/2005 12:00 59.26 1,472 1,217 -215 407 62 57 0 57 $861 16 $688 $0
4/8/2005 13 April 2005 4/8/2005 13:00 54.46 1,477 1,209 -215 407 76 58 0 58 $864 14 $554 $0
4/8/2005 14 April 2005 4/8/2005 14:00 54.5 1,475 1,238 -215 407 45 58 13 45 $1,359 25 $968 $0
4/8/2005 15 April 2005 4/8/2005 15:00 49.81 1,471 1,234 -215 407 45 57 12 45 $1,293 12 $416 $0
4/8/2005 16 April 2005 4/8/2005 16:00 41.86 1,470 1,207 -215 407 70 57 0 57 $860 24 $633 $0
4/8/2005 17 April 2005 4/8/2005 17:00 34.85 1,476 1,213 -215 407 72 58 0 58 $864 13 $252 $0
4/8/2005 18 April 2005 4/8/2005 18:00 30.23 1,470 1,214 -215 407 65 57 0 57 $860 10 $159 $0
4/8/2005 19 April 2005 4/8/2005 19:00 30.23 1,466 1,178 -215 407 96 57 0 57 $858 28 $426 $0
4/8/2005 20 April 2005 4/8/2005 20:00 45.41 1,469 1,163 -215 407 115 57 0 57 $860 17 $528 $0
4/8/2005 21 April 2005 4/8/2005 21:00 51.87 1,471 1,189 -215 397 100 57 0 57 $861 23 $855 $0
4/8/2005 22 April 2005 4/8/2005 22:00 32.31 1,467 1,169 -215 387 127 57 0 57 $858 20 $352 $0
4/8/2005 23 April 2005 4/8/2005 23:00 25 1,420 1,118 -65 251 116 55 0 55 $831 35 $352 $0
4/8/2005 24 April 2005 4/9/2005 0:00 19.52 1,308 1,080 -65 241 52 51 0 51 $765 29 $131 $0
4/9/2005 1 April 2005 4/9/2005 1:00 20 1,153 1,087 -115 241 -60 45 45 0 $899 13 $66 $0
4/9/2005 2 April 2005 4/9/2005 2:00 18.22 1,114 1,075 -115 241 -86 43 43 0 $792 16 $52 $0
4/9/2005 3 April 2005 4/9/2005 3:00 17.23 1,130 1,084 -115 241 -80 44 44 0 $759 15 $33 $0
4/9/2005 4 April 2005 4/9/2005 4:00 16.29 1,121 1,073 -115 241 -79 44 44 0 $712 15 $20 $0
4/9/2005 5 April 2005 4/9/2005 5:00 17.05 1,118 1,090 -115 241 -98 44 44 0 $743 18 $37 $0
4/9/2005 6 April 2005 4/9/2005 6:00 19.67 1,121 1,111 -115 241 -116 44 44 0 $860 21 $96 $0
4/9/2005 7 April 2005 4/9/2005 7:00 20.97 1,119 1,119 -215 241 -26 44 44 0 $915 14 $86 $0
4/9/2005 8 April 2005 4/9/2005 8:00 25.18 1,113 1,110 -215 241 -23 43 43 0 $1,093 15 $151 $0
4/9/2005 9 April 2005 4/9/2005 9:00 34.26 1,113 1,143 -215 241 -56 43 43 0 $1,487 27 $516 $0
4/9/2005 10 April 2005 4/9/2005 10:00 44.34 1,124 1,161 -215 241 -63 44 44 0 $1,943 19 $557 $0
4/9/2005 11 April 2005 4/9/2005 11:00 44.73 1,129 1,184 -215 241 -81 44 44 0 $1,969 21 $633 $0
4/9/2005 12 April 2005 4/9/2005 12:00 42.17 1,118 1,185 -215 241 -93 44 44 0 $1,839 11 $289 $0
4/9/2005 13 April 2005 4/9/2005 13:00 32.86 1,116 1,180 -215 241 -90 44 44 0 $1,430 13 $224 $0
4/9/2005 14 April 2005 4/9/2005 14:00 26.62 1,107 1,154 -215 241 -72 43 43 0 $1,150 23 $271 $0
4/9/2005 15 April 2005 4/9/2005 15:00 21.87 1,108 1,143 -215 241 -61 43 43 0 $945 15 $104 $0
4/9/2005 16 April 2005 4/9/2005 16:00 21.49 1,112 1,142 -215 241 -56 43 43 0 $932 11 $68 $0
4/9/2005 17 April 2005 4/9/2005 17:00 21.45 1,135 1,160 -215 241 -52 44 44 0 $949 19 $122 $0
4/9/2005 18 April 2005 4/9/2005 18:00 21.36 1,135 1,158 -215 241 -49 44 44 0 $946 11 $69 $0
4/9/2005 19 April 2005 4/9/2005 19:00 21.65 1,113 1,148 -215 241 -61 43 43 0 $940 15 $101 $0
PJS 1 - 8
4/9/2005 20 April 2005 4/9/2005 20:00 29.1 1,126 1,155 -215 241 -54 44 44 0 $1,278 13 $188 $0
4/9/2005 21 April 2005 4/9/2005 21:00 37.18 1,148 1,186 -215 241 -64 45 45 0 $1,664 25 $563 $0
4/9/2005 22 April 2005 4/9/2005 22:00 23.69 1,105 1,184 -215 241 -105 43 43 0 $1,021 11 $93 $0
4/9/2005 23 April 2005 4/9/2005 23:00 19.22 1,117 1,151 -115 241 -160 44 44 0 $838 26 $111 $0
4/9/2005 24 April 2005 4/10/2005 0:00 18.05 1,132 1,114 -115 266 -133 44 44 0 $797 29 $87 $0
4/10/2005 1 April 2005 4/10/2005 1:00 15.81 1,201 1,074 -120 241 6 47 41 6 $735 30 $24 $0
4/10/2005 2 April 2005 4/10/2005 2:00 14.56 1,226 1,073 -120 241 33 48 15 33 $711 11 $0 $0
4/10/2005 3 April 2005 4/10/2005 3:00 13.6 1,264 1,076 -120 241 67 49 0 49 $739 12 $0 $0
4/10/2005 4 April 2005 4/10/2005 4:00 13.24 1,280 1,065 -120 241 94 50 0 50 $749 16 $0 $0
4/10/2005 5 April 2005 4/10/2005 5:00 13.47 1,289 1,066 -120 241 102 50 0 50 $754 11 $0 $0
4/10/2005 6 April 2005 4/10/2005 6:00 13.56 1,294 1,092 -120 241 81 50 0 50 $757 23 $0 $0
4/10/2005 7 April 2005 4/10/2005 7:00 14.05 1,329 1,110 -220 241 198 52 0 52 $777 19 $0 $0
4/10/2005 8 April 2005 4/10/2005 8:00 16.08 1,159 1,139 -220 241 -1 45 45 0 $727 25 $27 $0
4/10/2005 9 April 2005 4/10/2005 9:00 18.59 1,115 1,168 -220 241 -74 43 43 0 $808 24 $87 $0
4/10/2005 10 April 2005 4/10/2005 10:00 19.92 1,116 1,166 -220 241 -71 44 44 0 $867 11 $53 $0
4/10/2005 11 April 2005 4/10/2005 11:00 20.62 1,122 1,161 -220 241 -60 44 44 0 $902 12 $69 $0
4/10/2005 12 April 2005 4/10/2005 12:00 20.44 1,130 1,162 -220 241 -53 44 44 0 $901 10 $55 $0
4/10/2005 13 April 2005 4/10/2005 13:00 20.14 1,121 1,168 -220 241 -68 44 44 0 $881 13 $69 $0
4/10/2005 14 April 2005 4/10/2005 14:00 19.57 1,132 1,159 -220 241 -48 44 44 0 $864 15 $68 $0
4/10/2005 15 April 2005 4/10/2005 15:00 19.32 1,147 1,147 -220 241 -20 45 45 0 $864 16 $70 $0
4/10/2005 16 April 2005 4/10/2005 16:00 19.22 1,218 1,136 -220 241 61 48 0 48 $713 15 $64 $0
4/10/2005 17 April 2005 4/10/2005 17:00 19.93 1,270 1,159 -220 241 90 50 0 50 $743 21 $105 $0
4/10/2005 18 April 2005 4/10/2005 18:00 20.62 1,328 1,170 -220 241 137 52 0 52 $777 16 $88 $0
4/10/2005 19 April 2005 4/10/2005 19:00 21.74 1,412 1,171 -220 241 221 55 0 55 $826 10 $69 $0
4/10/2005 20 April 2005 4/10/2005 20:00 30.61 1,450 1,186 -220 241 242 57 0 57 $848 18 $280 $0
4/10/2005 21 April 2005 4/10/2005 21:00 44.59 1,451 1,198 -220 241 232 57 0 57 $849 16 $465 $0
4/10/2005 22 April 2005 4/10/2005 22:00 24.33 1,455 1,178 -220 241 255 57 0 57 $851 20 $184 $0
4/10/2005 23 April 2005 4/10/2005 23:00 17.77 1,454 1,139 -120 241 194 57 0 57 $851 30 $82 $0
4/10/2005 24 April 2005 4/11/2005 0:00 13.73 1,361 1,098 -120 241 142 53 0 53 $796 31 $0 $0
4/11/2005 1 April 2005 4/11/2005 1:00 12.62 1,375 1,077 -70 251 117 54 0 54 $804 21 $0 $0
4/11/2005 2 April 2005 4/11/2005 2:00 12.36 1,346 1,060 -70 251 105 52 0 52 $787 19 $0 $0
4/11/2005 3 April 2005 4/11/2005 3:00 12.34 1,334 1,043 -70 251 110 52 0 52 $780 18 $0 $0
4/11/2005 4 April 2005 4/11/2005 4:00 12.33 1,333 1,050 -70 251 103 52 0 52 $780 13 $0 $0
4/11/2005 5 April 2005 4/11/2005 5:00 12.93 1,345 1,062 -70 251 102 52 0 52 $787 16 $0 $0
4/11/2005 6 April 2005 4/11/2005 6:00 16.26 1,360 1,105 -70 261 64 53 0 53 $796 31 $39 $0
4/11/2005 7 April 2005 4/11/2005 7:00 39.21 1,444 1,156 -220 372 137 56 0 56 $845 35 $857 $0
4/11/2005 8 April 2005 4/11/2005 8:00 57.92 1,464 1,189 -220 432 63 57 0 57 $856 27 $1,144 $0
4/11/2005 9 April 2005 4/11/2005 9:00 62.37 1,469 1,196 -220 432 61 57 0 57 $859 14 $647 $0
4/11/2005 10 April 2005 4/11/2005 10:00 64.43 1,478 1,212 -220 407 79 58 0 58 $864 18 $885 $0
4/11/2005 11 April 2005 4/11/2005 11:00 64.64 1,469 1,198 -220 407 85 57 0 57 $859 17 $851 $0
4/11/2005 12 April 2005 4/11/2005 12:00 68.63 1,459 1,195 -220 407 78 57 0 57 $854 12 $619 $0
4/11/2005 13 April 2005 4/11/2005 13:00 64.29 1,456 1,200 -220 407 69 57 0 57 $852 13 $631 $0
4/11/2005 14 April 2005 4/11/2005 14:00 61.61 1,453 1,202 -220 407 63 57 0 57 $850 11 $513 $0
4/11/2005 15 April 2005 4/11/2005 15:00 54.96 1,457 1,189 -220 407 81 57 0 57 $852 17 $671 $0
4/11/2005 16 April 2005 4/11/2005 16:00 50.5 1,459 1,178 -220 407 94 57 0 57 $854 15 $541 $0
4/11/2005 17 April 2005 4/11/2005 17:00 49.01 1,461 1,182 -220 407 92 57 0 57 $855 12 $412 $0
4/11/2005 18 April 2005 4/11/2005 18:00 48.37 1,460 1,184 -220 407 89 57 0 57 $854 11 $369 $0
4/11/2005 19 April 2005 4/11/2005 19:00 48.37 1,476 1,168 -220 432 96 58 0 58 $864 18 $601 $0
4/11/2005 20 April 2005 4/11/2005 20:00 60.27 1,482 1,176 -220 432 94 58 0 58 $867 14 $620 $0
4/11/2005 21 April 2005 4/11/2005 21:00 67.67 1,479 1,198 -220 432 69 58 0 58 $865 21 $1,109 $0
4/11/2005 22 April 2005 4/11/2005 22:00 48.77 1,475 1,180 -220 382 132 58 0 58 $863 19 $631 $0
4/11/2005 23 April 2005 4/11/2005 23:00 27.92 1,419 1,132 -70 271 86 55 0 55 $830 34 $444 $0
4/11/2005 24 April 2005 4/12/2005 0:00 17.3 1,300 1,080 -70 261 29 51 22 29 $811 36 $82 $0
4/12/2005 1 April 2005 4/12/2005 1:00 14.48 1,298 1,054 -70 254 59 51 0 51 $759 23 $0 $0
PJS 1 - 9
4/12/2005 2 April 2005 4/12/2005 2:00 13.7 1,291 1,029 -70 254 78 50 0 50 $755 23 $0 $0
4/12/2005 3 April 2005 4/12/2005 3:00 12.99 1,283 1,021 -70 254 78 50 0 50 $750 14 $0 $0
4/12/2005 4 April 2005 4/12/2005 4:00 13.01 1,280 1,013 -70 254 83 50 0 50 $749 14 $0 $0
4/12/2005 5 April 2005 4/12/2005 5:00 14.16 1,290 1,015 -70 254 90 50 0 50 $754 11 $0 $0
4/12/2005 6 April 2005 4/12/2005 6:00 17.83 1,384 1,057 -70 264 133 54 0 54 $809 31 $0 $0
4/12/2005 7 April 2005 4/12/2005 7:00 32.7 1,447 1,137 -220 435 95 56 0 56 $847 50 $887 $0
4/12/2005 8 April 2005 4/12/2005 8:00 51.64 1,420 1,174 -220 445 21 55 34 21 $2,083 28 $1,035 $0
4/12/2005 9 April 2005 4/12/2005 9:00 53.48 1,458 1,188 -220 445 45 57 12 45 $1,304 17 $656 $0
4/12/2005 10 April 2005 4/12/2005 10:00 56.11 1,471 1,190 -220 445 57 57 1 57 $895 11 $452 $0
4/12/2005 11 April 2005 4/12/2005 11:00 53.58 1,478 1,187 -220 445 66 58 0 58 $864 12 $446 $0
4/12/2005 12 April 2005 4/12/2005 12:00 53.55 1,477 1,192 -218 445 58 58 0 58 $864 13 $488 $0
4/12/2005 13 April 2005 4/12/2005 13:00 58.05 1,480 1,200 -215 445 51 58 7 51 $1,167 14 $598 $0
4/12/2005 14 April 2005 4/12/2005 14:00 52.83 1,421 1,206 -215 445 -15 55 55 0 $2,929 13 $499 $0
4/12/2005 15 April 2005 4/12/2005 15:00 50.62 1,417 1,198 -215 445 -11 55 55 0 $2,797 14 $506 $0
4/12/2005 16 April 2005 4/12/2005 16:00 45.12 1,365 1,185 -215 445 -49 53 53 0 $2,403 17 $498 $0
4/12/2005 17 April 2005 4/12/2005 17:00 40.44 1,409 1,199 -215 445 -20 55 55 0 $2,222 17 $440 $0
4/12/2005 18 April 2005 4/12/2005 18:00 37.77 1,456 1,189 -215 445 37 57 19 37 $1,294 15 $348 $0
4/12/2005 19 April 2005 4/12/2005 19:00 35.79 1,454 1,184 -215 445 40 57 17 40 $1,201 12 $257 $0
4/12/2005 20 April 2005 4/12/2005 20:00 51.03 1,418 1,194 -215 445 -6 55 55 0 $2,822 15 $548 $0
4/12/2005 21 April 2005 4/12/2005 21:00 63.42 1,455 1,192 -215 445 33 57 24 33 $2,016 11 $542 $0
4/12/2005 22 April 2005 4/12/2005 22:00 35.16 1,457 1,162 -215 445 65 57 0 57 $852 25 $506 $0
4/12/2005 23 April 2005 4/12/2005 23:00 24.71 1,406 1,125 -65 284 61 55 0 55 $822 28 $273 $0
4/12/2005 24 April 2005 4/13/2005 0:00 17.01 1,357 1,084 -65 274 65 53 0 53 $794 31 $62 $0
4/13/2005 1 April 2005 4/13/2005 1:00 17.18 1,414 1,046 -65 224 209 55 0 55 $827 29 $0 $0
4/13/2005 2 April 2005 4/13/2005 2:00 14.65 1,405 1,033 -65 214 223 55 0 55 $822 17 $0 $0
4/13/2005 3 April 2005 4/13/2005 3:00 14.1 1,441 1,033 -65 214 259 56 0 56 $843 10 $0 $0
4/13/2005 4 April 2005 4/13/2005 4:00 14.12 1,454 1,038 -65 214 268 57 0 57 $851 13 $0 $0
4/13/2005 5 April 2005 4/13/2005 5:00 15.02 1,436 1,048 -65 214 240 56 0 56 $840 15 $0 $0
4/13/2005 6 April 2005 4/13/2005 6:00 18.41 1,423 1,091 -65 224 173 55 0 55 $832 32 $0 $0
4/13/2005 7 April 2005 4/13/2005 7:00 22.69 1,477 1,159 -215 400 133 58 0 58 $864 44 $338 $0
4/13/2005 8 April 2005 4/13/2005 8:00 50.2 1,479 1,186 -215 410 98 58 0 58 $865 23 $824 $0
4/13/2005 9 April 2005 4/13/2005 9:00 51.69 1,480 1,204 -215 410 81 58 0 58 $866 19 $704 $0
4/13/2005 10 April 2005 4/13/2005 10:00 51.39 1,474 1,194 -215 410 86 58 0 58 $863 15 $553 $0
4/13/2005 11 April 2005 4/13/2005 11:00 51.91 1,469 1,190 -215 410 83 57 0 57 $859 12 $432 $0
4/13/2005 12 April 2005 4/13/2005 12:00 51.73 1,473 1,205 -215 410 73 57 0 57 $862 17 $639 $0
4/13/2005 13 April 2005 4/13/2005 13:00 51.59 1,462 1,189 -215 410 78 57 0 57 $855 18 $666 $0
4/13/2005 14 April 2005 4/13/2005 14:00 51.17 1,462 1,201 -215 410 65 57 0 57 $855 16 $586 $0
4/13/2005 15 April 2005 4/13/2005 15:00 48.39 1,453 1,195 -215 410 63 57 0 57 $850 13 $439 $0
4/13/2005 16 April 2005 4/13/2005 16:00 38.16 1,425 1,187 -215 410 44 56 12 44 $1,108 14 $328 $0
4/13/2005 17 April 2005 4/13/2005 17:00 35.5 1,446 1,195 -215 410 56 56 0 56 $854 14 $294 $0
4/13/2005 18 April 2005 4/13/2005 18:00 32.99 1,443 1,193 -215 410 55 56 1 55 $867 11 $204 $0
4/13/2005 19 April 2005 4/13/2005 19:00 30.69 1,443 1,192 -215 410 56 56 0 56 $848 11 $166 $0
4/13/2005 20 April 2005 4/13/2005 20:00 47.32 1,446 1,180 -215 410 71 56 0 56 $846 16 $517 $0
4/13/2005 21 April 2005 4/13/2005 21:00 56.16 1,445 1,201 -215 410 49 56 8 49 $1,155 21 $854 $0
4/13/2005 22 April 2005 4/13/2005 22:00 30.48 1,440 1,192 -215 410 52 56 4 52 $899 14 $224 $0
4/13/2005 23 April 2005 4/13/2005 23:00 26.1 1,440 1,143 -65 284 78 56 0 56 $842 34 $382 $0
4/13/2005 24 April 2005 4/14/2005 0:00 17.46 1,415 1,114 -65 274 92 55 0 55 $828 25 $61 $0
4/14/2005 1 April 2005 4/14/2005 1:00 17.04 1,401 1,080 -65 213 173 55 0 55 $820 27 $0 $0
4/14/2005 2 April 2005 4/14/2005 2:00 16.18 1,428 1,070 -65 203 220 56 0 56 $835 15 $0 $0
4/14/2005 3 April 2005 4/14/2005 3:00 16.04 1,384 1,068 -65 199 182 54 0 54 $809 11 $0 $0
4/14/2005 4 April 2005 4/14/2005 4:00 16.08 1,398 1,076 -65 199 189 55 0 55 $818 14 $0 $0
4/14/2005 5 April 2005 4/14/2005 5:00 17.63 1,401 1,080 -65 199 187 55 0 55 $820 12 $0 $0
4/14/2005 6 April 2005 4/14/2005 6:00 23.43 1,373 1,103 -65 209 126 54 0 54 $803 21 $0 $0
4/14/2005 7 April 2005 4/14/2005 7:00 43.67 1,382 1,170 -215 385 42 54 12 42 $1,163 44 $1,254 $0
PJS 1 - 10
4/14/2005 8 April 2005 4/14/2005 8:00 58.81 1,405 1,182 -215 399 39 55 16 39 $1,521 16 $694 $0
4/14/2005 9 April 2005 4/14/2005 9:00 60.14 1,456 1,210 -215 410 51 57 6 51 $1,128 24 $1,081 $0
4/14/2005 10 April 2005 4/14/2005 10:00 58.26 1,462 1,206 -215 410 61 57 0 57 $855 12 $530 $0
4/14/2005 11 April 2005 4/14/2005 11:00 57.83 1,446 1,147 -215 410 104 56 0 56 $846 39 $1,690 $0
4/14/2005 12 April 2005 4/14/2005 12:00 57.67 1,443 1,139 -215 410 109 56 0 56 $844 14 $585 $0
4/14/2005 13 April 2005 4/14/2005 13:00 53.53 1,443 1,163 -215 410 85 56 0 56 $844 22 $836 $0
4/14/2005 14 April 2005 4/14/2005 14:00 52.62 1,440 1,166 -215 410 79 56 0 56 $842 12 $436 $0
4/14/2005 15 April 2005 4/14/2005 15:00 48.51 1,419 1,158 -215 410 65 55 0 55 $830 14 $459 $0
4/14/2005 16 April 2005 4/14/2005 16:00 38.41 1,430 1,168 -215 410 67 56 0 56 $837 15 $350 $0
4/14/2005 17 April 2005 4/14/2005 17:00 39.79 1,415 1,159 -215 410 61 55 0 55 $828 14 $358 $0
4/14/2005 18 April 2005 4/14/2005 18:00 33.69 1,427 1,168 -215 410 64 56 0 56 $835 15 $271 $0
4/14/2005 19 April 2005 4/14/2005 19:00 34.94 1,443 1,172 -215 410 75 56 0 56 $844 12 $238 $0
4/14/2005 20 April 2005 4/14/2005 20:00 51.74 1,450 1,166 -215 410 88 57 0 57 $848 13 $476 $0
4/14/2005 21 April 2005 4/14/2005 21:00 52.45 1,461 1,177 -215 410 89 57 0 57 $855 15 $565 $0
4/14/2005 22 April 2005 4/14/2005 22:00 30.86 1,470 1,162 -215 360 163 57 0 57 $860 17 $272 $0
4/14/2005 23 April 2005 4/14/2005 23:00 19.95 1,449 1,139 -65 284 91 57 0 57 $848 22 $107 $0
4/14/2005 24 April 2005 4/15/2005 0:00 17.35 1,367 1,099 -65 274 59 53 0 53 $800 30 $71 $0
4/15/2005 1 April 2005 4/15/2005 1:00 16.26 1,263 1,066 -65 224 38 49 12 38 $753 27 $33 $0
4/15/2005 2 April 2005 4/15/2005 2:00 15.48 1,279 1,049 -65 214 81 50 0 50 $748 18 $9 $0
4/15/2005 3 April 2005 4/15/2005 3:00 15.18 1,284 1,048 -65 214 87 50 0 50 $751 11 $2 $0
4/15/2005 4 April 2005 4/15/2005 4:00 15.16 1,290 1,060 -65 214 81 50 0 50 $755 16 $3 $0
4/15/2005 5 April 2005 4/15/2005 5:00 16.79 1,293 1,075 -65 214 69 50 0 50 $756 17 $31 $0
4/15/2005 6 April 2005 4/15/2005 6:00 22.68 1,305 1,117 -65 224 29 51 22 29 $934 31 $240 $0
4/15/2005 7 April 2005 4/15/2005 7:00 40.57 1,352 1,172 -215 400 -5 53 53 0 $2,138 37 $956 $0
4/15/2005 8 April 2005 4/15/2005 8:00 45.53 1,384 1,198 -215 410 -9 54 54 0 $2,457 23 $698 $0
4/15/2005 9 April 2005 4/15/2005 9:00 45.05 1,382 1,210 -215 410 -23 54 54 0 $2,428 16 $481 $0
4/15/2005 10 April 2005 4/15/2005 10:00 47.87 1,391 1,196 -215 410 1 54 54 1 $2,581 17 $554 $0
4/15/2005 11 April 2005 4/15/2005 11:00 47.87 1,396 1,212 -215 410 -12 54 54 0 $2,606 18 $598 $0
4/15/2005 12 April 2005 4/15/2005 12:00 44.33 1,394 1,229 -215 410 -30 54 54 0 $2,409 18 $534 $0
4/15/2005 13 April 2005 4/15/2005 13:00 44.33 1,391 1,215 -215 410 -20 54 54 0 $2,404 17 $490 $0
4/15/2005 14 April 2005 4/15/2005 14:00 36.88 1,391 1,224 -215 410 -28 54 54 0 $2,000 14 $316 $0
4/15/2005 15 April 2005 4/15/2005 15:00 32.74 1,383 1,200 -215 410 -12 54 54 0 $1,766 22 $391 $0
4/15/2005 16 April 2005 4/15/2005 16:00 30.31 1,391 1,198 -215 410 -1 54 54 0 $1,644 11 $173 $0
4/15/2005 17 April 2005 4/15/2005 17:00 30.31 1,392 1,204 -215 410 -7 54 54 0 $1,645 13 $204 $0
4/15/2005 18 April 2005 4/15/2005 18:00 28.67 1,388 1,210 -215 410 -17 54 54 0 $1,552 13 $177 $0
4/15/2005 19 April 2005 4/15/2005 19:00 25.26 1,392 1,204 -215 410 -7 54 54 0 $1,372 13 $133 $0
4/15/2005 20 April 2005 4/15/2005 20:00 33.43 1,399 1,208 -215 410 -4 55 55 0 $1,824 12 $221 $0
4/15/2005 21 April 2005 4/15/2005 21:00 38.58 1,400 1,224 -215 400 -9 55 55 0 $2,106 18 $428 $0
4/15/2005 22 April 2005 4/15/2005 22:00 26.02 1,391 1,214 -215 390 1 54 53 1 $1,396 15 $165 $0
4/15/2005 23 April 2005 4/15/2005 23:00 24.41 1,387 1,172 -65 214 66 54 0 54 $812 31 $294 $0
4/15/2005 24 April 2005 4/16/2005 0:00 17.45 1,390 1,136 -65 204 115 54 0 54 $813 28 $69 $0
4/16/2005 1 April 2005 4/16/2005 1:00 20.2 1,383 1,112 -15 204 82 54 0 54 $809 22 $0 $0
4/16/2005 2 April 2005 4/16/2005 2:00 18.99 1,388 1,103 -15 204 96 54 0 54 $812 14 $0 $0
4/16/2005 3 April 2005 4/16/2005 3:00 18.17 1,385 1,085 -15 204 112 54 0 54 $810 19 $0 $0
4/16/2005 4 April 2005 4/16/2005 4:00 18.07 1,385 1,091 -15 204 106 54 0 54 $810 13 $0 $0
4/16/2005 5 April 2005 4/16/2005 5:00 18.26 1,388 1,084 -15 204 115 54 0 54 $812 13 $0 $0
4/16/2005 6 April 2005 4/16/2005 6:00 19.74 1,383 1,122 -15 204 72 54 0 54 $809 29 $123 $0
4/16/2005 7 April 2005 4/16/2005 7:00 20.9 1,354 1,127 -115 279 63 53 0 53 $792 12 $73 $0
4/16/2005 8 April 2005 4/16/2005 8:00 26.61 1,384 1,131 -115 369 -1 54 54 0 $1,436 12 $139 $0
4/16/2005 9 April 2005 4/16/2005 9:00 36.75 1,392 1,155 -115 369 -17 54 54 0 $1,995 22 $479 $0
4/16/2005 10 April 2005 4/16/2005 10:00 39.74 1,390 1,186 -115 369 -50 54 54 0 $2,155 26 $635 $0
4/16/2005 11 April 2005 4/16/2005 11:00 39.9 1,388 1,185 -115 394 -75 54 54 0 $2,160 11 $266 $0
4/16/2005 12 April 2005 4/16/2005 12:00 39.4 1,390 1,198 -115 394 -87 54 54 0 $2,136 17 $405 $0
4/16/2005 13 April 2005 4/16/2005 13:00 34.02 1,390 1,184 -115 394 -73 54 54 0 $1,844 17 $323 $0

46/4kv Sub Rebuilc

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MAP 18 - 67

2008 CWIP as of 217,422,248

Accumulated Prpy!slon for D'Orpdation

111109 to 6I30I09 test year

2008109 Depreciation Expense

MaIOf t-UOctlOO AmOUnl t$8SIS tor ASSlQnment 01 ~uDTUncuons

2008 Depreciation Expense 549,150 2,744,010 5,647,0&0 3,167,791 332,062 21,508,086

711108 to 12/31J08 test year

111109 to 6130109 test year

Average· 6130108·8130109 32,976,197 111,1n,005 166,681,578 65,385,389 30,490,185 791,317,278

2008109 Depreciation Expense 1,200,882 5,720,880 11,656,046 6,683,751 459,574 48,745,186

4030 Distribution - Electric

Jan Feb M., Apr May Jun

Total Total 4,171,661 4,169,600 4,173,766 4,179,045 4,206,806 4,233.946 25,134,824

Total 4.202,235 4,200,174 4,204,340 4,209.619 4,237,380 4,264,520 25,318,268

Rider Adjustments for RRC: Test Year, as expected per rider.

Taconite Harbor Unit 3

11/30108 12/31/08 6/30109

Accumulated Deferred Income Taxes 170,851 558,601

Total Rate Base 20,034,056 19,775,336 18,833,525

Average Rate Base

Tax Depreciation Rate 11 2.500% 7.444%

Depreciation Expense Difference 412,983 937,274

Operation & Maintenance Expense 1,665,925

Minnesota Power Exhibit A

Tax Depreciation Rates for AREA Units

THEC1: In-Service 6/30108

Turbine Gen Sup Upgrade. Static Exciter and Generator Rotar

Accumulated Deferred Income Taxes 28,970 46,960 65,294 80,529

Total Rate Base 2,450,961 2,400,107 2,337,135 2,274,651 2,214,417

Average Rate Base 2,425,534 2,368,621 2,305,893 2,244,534

Depreciation Expense Difference 70,027 43,485 44,318 36,826

Property Taxes 23,680 23,680

Accumulated Deferred Income Taxes 3,725 16,726 29,805 42,553

Total Rate Base 560,314 551,586 528,302 505,129 482,094

Average Rate Base 555,950 539,944 516,715 493,612

Depreciation Expense Difference 9,005 31,425 31,616 30,814

Operation & Maintenance Expense 6,999 41,995 41,995 41,995

Tax Depreciation Rates for Pollution Control Equipment

Allocation per tax department

Cash Working Capital

Talai Working Cash

Total Working Capital

• does not crossfoot because this is a weighted average

Property Taxes 10,333,449

·Other O&M expenses disallowed

13 Month Average $ 20,566,738

Fuel Oil Fuel Oil Fuel Oil Total Regulated

13 Month Average $ 606,175

Total 13 months $ 230,839,621

Total 13 months $ 37,388,662

• Actual Dec 06 to Dec 07 balances were used 13 month average 2,876,051

Working Capital Workpaper

Utility Information Request

Docket Number: EOI5/GR-08-415 Date of Request: May 16, 2008

Requested From: Minnesota Power Response Due: May 27,2008

Analyst Requesting Infonnation: Dale V. Lusti, Nancy Campbell, Mark Johnson

119 Subject: Working Capital

Reference: MP Exhibit__(MAP), Schedule G-6, Page 5 of 6

Response by: List sources of infonnation:

OES 119 A-2 shows the calculation of fuel expense.

OES 119 A (3) shows the calculation of Payroll.

OES 119 A (3)-1 shows the Payroll Results Sharing calculation.