{"text_format":"3","workbook":"xls","n_sheets":2,"sheets":["RUS 12 Non Levelized","Summary of Changes"],"not_rendered":{"external_links":1,"defined_names":2},"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"RUS 12 Non Levelized","index":0,"n_rows":368,"n_cols":16,"rows_kept":368,"merged":[[3,10,3,12],[4,11,4,12],[74,0,74,12],[78,10,78,12],[79,11,79,12],[145,10,145,12],[146,11,146,12],[218,10,218,12],[219,11,219,12],[238,13,238,18],[299,10,299,12],[300,11,300,12],[367,0,367,12]],"flags":["formulas_cached_only"]}
["Midwest ISO",{"$nulls":11},"Second Revised Sheet No. 1323"]
["FERC Electric Tariff, Third Revised Volume No. 1",{"$nulls":11},"First Revised Sheet No. 1323"]
[]
[{"$nulls":10},"Attachment O"]
[{"$nulls":11},"page 1 of 5"]
[]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",{"$nulls":4},"For budgeted 12 months ended 12/31/09"]
[{"$nulls":3}," "," Utilizing RUS Form 12 Data"]
[]
[{"$nulls":4},"Great River Energy"]
[]
["Line",{"$nulls":8},"Allocated"]
["No.",{"$nulls":8},"Amount"]
[1,null,"GROSS REVENUE REQUIREMENT (page 3, line 29)",{"$nulls":6},{"v":99469202.94153209,"d":"$99,469,203"}]
[]
[]
[" ",null,"REVENUE CREDITS ","(Note T)","Total",null,"Allocator"]
[2,null,"  Account No. 454","(page 4, line 30)",{"v":650000,"d":"650,000"},null,"TP",{"v":0.9844031025050606,"d":"0.98440"},null,{"v":639862.0166282894,"d":"639,862"}]
[3,null,"  Account No. 456","(page 4, line 33)",{"v":7602596,"d":"7,602,596"},null,"TP",{"v":0.9844031025050606,"d":"0.98440"},null,{"v":7484019.089492563,"d":"7,484,019"}]
[4,null,"Revenues from Grandfathered Interzonal Transactions",null,0,null,"TP",{"v":0.9844031025050606,"d":"0.98440"},null,0,{"$nulls":3},"Line 4 supported by schedules."]
[5,null,"Revenues from service provided by the ISO at a discount",null,0,null,"TP",{"v":0.9844031025050606,"d":"0.98440"},null,0,{"$nulls":3},"Line 5 supported by schedules."]
[6,null,"TOTAL REVENUE CREDITS  (sum lines 2-5)",null," ",{"$nulls":4},{"v":8123881.106120853,"d":"8,123,881"}]
[{"$nulls":4}," "]
["6a",null,"Prior Year Actual ATRR"]
["6b",null,"Prior Year Projected ATRR","Input from previous filing"]
["6c",null,"Prior Year ATRR True-Up","(ln 6a-ln 6b)",{"$nulls":5},0]
[]
["6d",null,"Prior Year Actual Divisor"]
["6e",null,"Prior Year Projected Divisor","Input from previous filing"]
["6f",null,"Difference in Divisor","(ln 6d-ln 6e)",{"$nulls":5},0]
["6g",null,"Prior Year Actual Annual Cost ($/kW/Yr)"]
["6h",null,"Prior Year Divisor True-Up","(ln 6f * ln 6g)",{"$nulls":5},0]
[]
["6i",null,"Interest on Prior Year True-Up"]
[]
[7,null,"NET REVENUE REQUIREMENT"," (ln 1-ln 6+ln 6c+ln 6h+ln 6g)"," ",{"$nulls":4},{"v":91345321.83541124,"d":"$91,345,322"}]
[]
[]
[null,null,"DIVISOR"]
[8,null,"  Average of 12 coincident system peaks for requirements (RQ) service       ",{"$nulls":4},"(Note A)",null,{"v":2020996,"d":"2,020,996"}]
[9,null,"  Plus 12 CP of firm bundled sales over one year not in line 8",{"$nulls":4},"(Note B)",null,0]
[10,null,"  Plus 12 CP of Network Load not in line 8",{"$nulls":4},"(Note C)",null,0,{"$nulls":3},"Based on Gross Plant"]
[11,null,"  Less 12 CP of firm P-T-P over one year (enter negative)",{"$nulls":4},"(Note D)",null,0]
[12,null,"  Plus Contract Demand of firm P-T-P over one year",{"$nulls":6},0,{"$nulls":3},"Contrl Area","ATRR","Divisor"]
[13,null,"  Less Contract Demand from Grandfathered Interzonal transactions over one year (enter negative) (Note S)",{"$nulls":6},0,{"$nulls":3},"ALT - GRE",{"v":2466525.526838925,"d":"$2,466,526"},{"v":102562,"d":"102,562"}]
[14,null,"  Less 12 CP or Contract Demands from service over one year provided by ISO at a discount (enter negative)",{"$nulls":6},0,{"$nulls":3},"GRE - GRE",{"v":43267849.07375129,"d":"$43,267,849"},{"v":859927,"d":"859,927"}]
[15,null,"Divisor (sum lines 8-14)",{"$nulls":6},{"v":2020996,"d":"2,020,996"},{"$nulls":3},"MP - GRE",{"v":10982783.21540906,"d":"$10,982,783"},{"v":194238,"d":"194,238"}]
[{"$nulls":13},"OTP - GRE",{"v":6381296.522391499,"d":"$6,381,297"},{"v":132103,"d":"132,103"}]
[16,null,"Annual Cost ($/kW/Yr)","(line 7/ line 15)",{"v":45.19817052354939,"d":"45.198"},{"$nulls":8},"Xcel - GRE",{"v":28246867.497020457,"d":"$28,246,867"},{"v":732166,"d":"732,166"}]
[17,null,"Network & P-to-P Rate ($/kW/Mo) (line 16/ 12)",null,{"v":3.766514210295783,"d":"3.767"},{"$nulls":8},"ATRR in Zones",{"v":91345321.83541124,"d":"$91,345,322"},{"v":2020996,"d":"2,020,996"}]
[]
[{"$nulls":4},"Peak Rate",{"$nulls":4},"Off-Peak Rate"]
[]
[18,null,"Point-To-Point Rate ($/kW/Wk)","(line 16 / 52; line 16/ 52)",{"v":0.8691955869913345,"d":"0.869"},{"$nulls":4},{"v":0.8691955869913345,"d":"$0.869"}]
[19,null,"Point-To-Point Rate ($/kW/Day)","(line 18/ 5; line 18/ 7)",{"v":0.1738391173982669,"d":"0.174"}," Capped at weekly rate",{"$nulls":3},{"v":0.12417079814161922,"d":"$0.124"}]
[20,null,"Point-To-Point Rate ($/MWh)","(line 19/ 16; line 19/ 24",{"v":10.86494483739168,"d":"10.865"}," Capped at weekly",{"$nulls":3},{"v":5.173783255900801,"d":"$5.174"},null," "]
[{"$nulls":3}," times 1,000)",null," and daily rates",{"$nulls":5}," "]
[{"$nulls":11}," "]
[21,null,"FERC Annual Charge($/MWh)","          (Note E)",{"v":0,"d":"$0.000"}," Short Term",{"$nulls":3},{"v":0,"d":"$0.000"}," Short Term"]
[22,{"$nulls":3},{"v":0,"d":"$0.000"}," Long Term",{"$nulls":3},{"v":0,"d":"$0.000"}," Long Term"]
{"$rows_empty":10}
[{"$nulls":4},"For Information Only - This Attachment O Template and data is preliminary until filed and accepted at FERC"]
[]
["Issued by: ",{"$nulls":11},"Effective:  January 1st, 2009"]
["Issued on: "]
["Filed to comply with the March 16, 2005 Order on Certification and Conditionally Approving Revised Tariff Sheets in Docket Nos. ER04-691-014, ER04-691-025, EL04-104-013 and EL04-104-024 (Midwest Independent Transmission System Operator, Inc., 110 FERC 61,289 (2005))."]
[]
["Midwest ISO",{"$nulls":11},"Third Revised Sheet No. 1324"]
["FERC Electric Tariff, Third Revised Volume No. 1",{"$nulls":11},"Superseding Second Revised Sheet No. 1324"]
[{"$nulls":10},"Attachment O"]
[{"$nulls":11},"page 2 of 5"]
[]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",{"$nulls":4},"For budgeted 12 months ended 12/31/09"]
[{"$nulls":3}," "," Utilizing RUS Form 12 Data"]
[{"$nulls":3}," "," ",null,null," "]
[{"$nulls":4},"Great River Energy"]
[null,null,"(1)","(2)","(3)"," ",null,"(4)",null,"(5)"]
[{"$nulls":3},"RUS Form 12",{"$nulls":5},"Transmission"]
["Line",null,null,"Reference","Company Total",null,"                  Allocator",null,null,"(Col 3 times Col 4)"]
["No.",null,"RATE BASE:"]
[]
[null,null,"GROSS PLANT IN SERVICE","(Note U)"]
[1,null,"  Production","12h.A.6.e",{"v":2087113976,"d":"2,087,113,976"},null,"NA"," ",null," "]
[2,null,"  Transmission","12h.A.11.e",{"v":610971445,"d":"610,971,445"},null,"TP",{"v":0.9844031025050606,"d":"0.98440"},null,{"v":601442186,"d":"601,442,186"},{"$nulls":4},"Gross Plant","Allocated"]
[3,null,"  Distribution","12h.A.16.e",0,null,"NA"," ",null," ",{"$nulls":3},"ALT - GRE",{"v":16240268,"d":"$16,240,268"},{"v":0.027002209607221984,"d":"2.70%"}]
[4,null,"  General & Intangible","12h.A.1&17.e",{"v":311454307,"d":"311,454,307"},null,"W/S",{"v":0.2588948599676107,"d":"0.25889"},null,{"v":80633919.19707423,"d":"80,633,919"},{"$nulls":3},"GRE - GRE",{"v":284887165,"d":"$284,887,165"},{"v":0.47367339896960037,"d":"47.37%"}]
[5,null,"  Common",null,0,null,"CE",{"v":0,"d":"0.00000"},null,0,{"$nulls":3},"MP - GRE",{"v":72313601,"d":"$72,313,601"},{"v":0.120233669275348,"d":"12.02%"}]
[6,null,"TOTAL GROSS PLANT (sum lines 1-5)",null,{"v":3009539728,"d":"3,009,539,728"},null,"GP=",{"v":0.22663801339826478,"d":"22.664%"},null,{"v":682076105.1970742,"d":"682,076,105"},{"$nulls":3},"OTP - GRE",{"v":42016174,"d":"$42,016,174"},{"v":0.06985904033366386,"d":"6.99%"}]
[{"$nulls":13},"Xcel - GRE",{"v":185984979,"d":"$185,984,979"},{"v":0.30923168181416577,"d":"30.92%"}]
[null,null,"ACCUMULATED DEPRECIATION","(Note U)",{"$nulls":9},"GRE Net Investment",{"v":601442187,"d":"$601,442,187"},{"v":1,"d":"100.00%"}]
[7,null,"  Production","12h.B.1-4.f",{"v":1058741917,"d":"1,058,741,917"},null,"NA"," ",null," "]
[8,null,"  Transmission","12h.B.5.f",{"v":213607278,"d":"213,607,278"},null,"TP",{"v":0.9844031025050606,"d":"0.98440"},null,{"v":210275667.18086097,"d":"210,275,667"}]
[9,null,"  Distribution","12h.B.6.f",0,null,"NA"," ",null," "]
[10,null,"  General & Intangible","12h.B.7.f",{"v":123547147,"d":"123,547,147"},null,"W/S",{"v":0.2588948599676107,"d":"0.25889"},null,{"v":31985721.321962815,"d":"31,985,721"}]
[11,null,"  Common",null,0,null,"CE",{"v":0,"d":"0.00000"},null,0]
[12,null,"TOTAL ACCUM. DEPRECIATION (sum lines 7-11)",null,{"v":1395896342,"d":"1,395,896,342"},{"$nulls":4},{"v":242261388.50282377,"d":"242,261,389"}]
[{"$nulls":3}," "]
[null,null,"NET PLANT IN SERVICE","(Note U)"]
[13,null,"  Production"," (line 1- line 7)",{"v":1028372059,"d":"1,028,372,059"},{"$nulls":4}," "]
[14,null,"  Transmission"," (line 2- line 8)",{"v":397364167,"d":"397,364,167"},{"$nulls":4},{"v":391166518.819139,"d":"391,166,519"}]
[15,null,"  Distribution"," (line 3 - line 9)",0,{"$nulls":4}," "]
[16,null,"  General & Intangible"," (line 4 - line 10)",{"v":187907160,"d":"187,907,160"},{"$nulls":4},{"v":48648197.875111416,"d":"48,648,198"}]
[17,null,"  Common"," (line 5 - line 11)",0,{"$nulls":4},0]
[18,null,"TOTAL NET PLANT (sum lines 13-17)",null,{"v":1613643386,"d":"1,613,643,386"},null,"NP=",{"v":0.2725600467303315,"d":"27.256%"},null,{"v":439814716.6942504,"d":"439,814,717"}]
[]
[null,null,"ADJUSTMENTS TO RATE BASE       (Note F, Note V)"]
[19,null,"  Account No. 281 (enter negative) ",null,0,null,null,"zero",null,0]
[20,null,"  Account No. 282 (enter negative)",null,0,null,"NP",{"v":0.2725600467303315,"d":"0.27256"},null,0]
[21,null,"  Account No. 283 (enter negative)",null,0,null,"NP",{"v":0.2725600467303315,"d":"0.27256"},null,0]
[22,null,"  Account No. 190",null,0,null,"NP",{"v":0.2725600467303315,"d":"0.27256"},null,0]
[23,null,"  Account No. 255 (enter negative)",null,0,null,"NP",{"v":0.2725600467303315,"d":"0.27256"},null,0]
[24,null,"TOTAL ADJUSTMENTS  (sum lines 19 - 23)",null,0,{"$nulls":4},0]
[]
[25,null,"LAND HELD FOR FUTURE USE ","  (Note G, Note V)",{"v":5189750,"d":"5,189,750"},null,"TP",{"v":0.9844031025050606,"d":"0.98440"},null,{"v":5108806.001225638,"d":"5,108,806"}]
[]
[null,null,"WORKING CAPITAL (Note H)"]
[26,null,"  CWC  ","calculated",{"v":10878435,"d":"10,878,435"},{"$nulls":4},{"v":5767175.560378433,"d":"5,767,176"}]
[27,null,"  Materials & Supplies (Note G)","12h.G.4.d & 5.d",{"v":12943257,"d":"12,943,257"},null,"TE",{"v":0.9077146913890177,"d":"0.90771"},null,{"v":11748784.533323744,"d":"11,748,785"}," "]
[28,null,"  Prepayments","12a.B.24",{"v":3420968,"d":"3,420,968"},null,"GP",{"v":0.22663801339826478,"d":"0.22664"},null,{"v":775321.391419035,"d":"775,321"}]
[29,null,"TOTAL WORKING CAPITAL (sum lines 26 - 28)",null,{"v":27242660,"d":"27,242,660"},{"$nulls":4},{"v":18291281.485121213,"d":"18,291,281"}]
[]
[30,null,"RATE BASE  (sum lines 18, 24, 25, and 29)",null,{"v":1646075796,"d":"1,646,075,796"},{"$nulls":4},{"v":463214804.18059725,"d":"463,214,804"}]
[]
[]
[]
[]
[]
[]
[{"$nulls":4},"For Information Only - This Attachment O Template and data is preliminary until filed and accepted at FERC"]
[]
["Issued by:",{"$nulls":11},"Effective:  January 1st, 2009"]
["Issued on:"]
[]
["Midwest ISO",{"$nulls":11},"Third Revised Sheet No. 1325"]
["FERC Electric Tariff, Third Revised Volume No. 1",{"$nulls":11},"Superseding Second Revised Sheet No. 1325"]
[]
[{"$nulls":10},"Attachment O"]
[{"$nulls":11},"page 3 of 5"]
[]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",{"$nulls":4},"For budgeted 12 months ended 12/31/09"]
[{"$nulls":4}," Utilizing RUS Form 12 Data"]
[]
[{"$nulls":4},"Great River Energy"]
[null,null,"(1)","(2)","(3)"," ",null,"(4)",null,"(5)"]
[]
["Line",null,null,"RUS Form 12",{"$nulls":5},"Transmission"]
["No.",null,null,"Reference","Company Total",null,"                  Allocator",null,null,"(Col 3 times Col 4)"]
[]
[null,null,"O&M",{"$nulls":10}," "]
[1,null,"  Transmission ","12a.A.8.b+ A.16.b",{"v":59662418,"d":"59,662,418"},null,"TE",{"v":0.9077146913890177,"d":"0.90771"},null,{"v":54156453.34239258,"d":"54,156,453"}]
[2,null,"     Less Account 565","12i.A.8.a",{"v":20380000,"d":"20,380,000"},null,"NA",{"v":1,"d":"1.00000"},null,{"v":20380000,"d":"20,380,000"}]
[3,null,"  A&G","12a.A.13.b + A.18.b",{"v":49414062,"d":"49,414,062"},null,"W/S",{"v":0.2588948599676107,"d":"0.25889"},null,{"v":12793046.661920832,"d":"12,793,047"}]
[4,null,"     Less FERC Annual Fees",null,{"v":1669000,"d":"1,669,000"},null,"W/S",{"v":0.2588948599676107,"d":"0.25889"},null,{"v":432095.52128594223,"d":"432,096"}]
[5,null,"     Less EPRI & Reg. Comm. Exp. & Non-safety Ad (Note I)",null,0,null,"W/S",{"v":0.2588948599676107,"d":"0.25889"},null,0]
["5a",null,"     Plus Transmission Related Reg. Comm. Exp  (Note I)",null,0,null,"TE",{"v":0.9077146913890177,"d":"0.90771"},null,0]
[6,null,"  Common",null,0,null,"CE",{"v":0,"d":"0.00000"},null,0]
[7,null,"  Transmission Lease Payments",null,0,null,"NA",{"v":1,"d":"1.00000"},null,0]
[8,null,"TOTAL O&M  (sum lines 1, 3, 5a, 6, 7 less lines 2, 4, 5)",null,{"v":87027480,"d":"87,027,480"},{"$nulls":4},{"v":46137404.483027466,"d":"46,137,404"}]
[]
[null,null,"DEPRECIATION EXPENSE",{"$nulls":10}," "]
[9,null,"  Transmission ","12h.B.5.c",{"v":15864047,"d":"15,864,047"},null,"TP",{"v":0.9844031025050606,"d":"0.98440"},null,{"v":15616617.085086098,"d":"15,616,617"}]
[10,null,"  General ","12h.B.7.c",{"v":18684428,"d":"18,684,428"},null,"W/S",{"v":0.2588948599676107,"d":"0.25889"},null,{"v":4837302.370634904,"d":"4,837,302"},{"$nulls":3}," ",null," "]
[11,null,"  Common",null,0,null,"CE",{"v":0,"d":"0.00000"},null,0,{"$nulls":5}," "]
[12,null,"TOTAL DEPRECIATION (Sum lines 9 - 11)",null,{"v":34548475,"d":"34,548,475"},{"$nulls":4},{"v":20453919.455721002,"d":"20,453,919"}]
[]
[" ",null,"TAXES OTHER THAN INCOME TAXES  (Note J)"]
[null,null,"  LABOR RELATED"]
[13,null,"          Payroll",null,0,null,"W/S",{"v":0.2588948599676107,"d":"0.25889"},null,0]
[14,null,"          Highway and vehicle",null,0,null,"W/S",{"v":0.2588948599676107,"d":"0.25889"},null,0]
[15,null,"  PLANT RELATED"]
[16,null,"         Property",null,{"v":1446400,"d":"1,446,400"},null,"GP",{"v":0.22663801339826478,"d":"0.22664"},null,{"v":327809.22257925017,"d":"327,809"}]
[17,null,"         Gross Receipts",null,0,null,null,"zero",null,0]
[18,null,"         Other",null,{"v":18000,"d":"18,000"},null,"GP",{"v":0.22663801339826478,"d":"0.22664"},null,{"v":4079.484241168766,"d":"4,079"}]
[19,null,"         Payments in lieu of taxes",null,0,null,"GP",{"v":0.22663801339826478,"d":"0.22664"},null,0]
[20,null,"TOTAL OTHER TAXES  (sum lines 13 - 19)",null,{"v":1464400,"d":"1,464,400"},{"$nulls":4},{"v":331888.70682041894,"d":"331,889"}]
[]
["  ",{"$nulls":12}," "]
[null,null,"INCOME TAXES          ","(Note K)",null,null,"NA",{"$nulls":8}," "]
[21,null,"     T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT * p)} =",null,{"v":0,"d":"0.00%"}]
[22,null,"     CIT=(T/1-T) * (1-(WCLTD/R)) =",null,{"v":0,"d":"0.00%"}]
[null,null,"       where WCLTD=(page 4, line 27) and R= (page 4, line30)"]
[null,null,"       and FIT, SIT & p are as given in footnote K."]
[23,null,"      1 / (1 - T)  = (from line 21)",null,{"v":0,"d":"0.0000"}]
[24,null,"Amortized Investment Tax Credit (enter negative)",null,0]
[]
[25,null,"Income Tax Calculation = line 22 * line 28",null,0,null,"NA",null,null,0]
[26,null,"ITC adjustment (line 23 * line 24)",null,0,null,"NP",{"v":0.2725600467303315,"d":"0.27256"},null,0]
[27,null,"Total Income Taxes","(line 25 plus line 26)",0,null," "," ",null,0]
[{"$nulls":13}," "]
[]
[28,null,"RETURN ",null,{"v":115655126.73500156,"d":"115,655,127"},null,"NA",null,null,{"v":32545990.295963205,"d":"32,545,990"},{"$nulls":5}," "]
[null,null,"  [ Rate Base (page 2, line 30) * Rate of Return (page 4, line 24)]"]
[]
[29,null,"REV. REQUIREMENT  (sum lines 8, 12,20,27,28)",null,{"v":238695481.73500156,"d":"238,695,482"},{"$nulls":4},{"v":99469202.94153209,"d":"99,469,203"}]
{"$rows_empty":7}
[{"$nulls":4},"For Information Only - This Attachment O Template and data is preliminary until filed and accepted at FERC"]
[]
["Issued by:",{"$nulls":11},"Effective:  January 1st, 2009"]
["Issued on:"]
[]
["Midwest ISO",{"$nulls":11},"Third Revised Sheet No. 1326"]
[{"$nulls":12},"Superseding Second Revised Sheet No. 1326"]
["FERC Electric Tariff, Third Revised Volume No. 1"]
[{"$nulls":10},"Attachment O"]
[{"$nulls":11},"page 4 of 5"]
[{"$nulls":15}," "]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",{"$nulls":4},"For budgeted 12 months ended 12/31/09"]
[{"$nulls":4}," Utilizing RUS Form 12 Data"]
[]
[{"$nulls":4},"Great River Energy"]
["Line"]
["No.",null,null,"                SUPPORTING CALCULATIONS AND NOTES"]
[]
[null,null,"TRANSMISSION PLANT INCLUDED IN ISO RATES"]
[]
[1,null,"Total transmission plant    (page 2, line 2, column 3)",{"$nulls":6},{"v":610971445,"d":"610,971,445"}]
[2,null,"Less transmission plant excluded from ISO rates       (Note M)",{"$nulls":6},{"v":9529259,"d":"9,529,259"}]
[3,null,"Less transmission plant included in OATT Ancillary Services    (Note N )",{"$nulls":6},0]
[4,null,"Transmission plant included in ISO rates  (line 1 less lines 2 & 3)",{"$nulls":6},{"v":601442186,"d":"601,442,186"}]
[]
[5,null,"Percentage of transmission plant included in ISO Rates (line 4 divided by line 1)",{"$nulls":5},"TP=",{"v":0.9844031025050606,"d":"0.98440"}]
[]
[null,null,"TRANSMISSION EXPENSES "]
[{"$nulls":13},"Schedule 1 Recoverable Expenses"]
[6,null,"Total transmission expenses    (page 3, line 1, column 3)",{"$nulls":6},{"v":59662418,"d":"59,662,418"}]
[7,null,"Less transmission expenses included in OATT Ancillary Services   (Note L)",{"$nulls":6},{"v":4647909,"d":"4,647,909"},{"$nulls":3},{"v":4647909,"d":"$4,647,909"},"Acct 561.1 - 561.3, 561.BA included in Line 7"]
[8,null,"Included transmission expenses (line 7 less line 6)",{"$nulls":6},{"v":55014509,"d":"55,014,509"},{"$nulls":3},{"v":1270702,"d":"$1,270,702"},"Acct 561.BA for Schedule 24"]
[{"$nulls":13},{"v":3377207,"d":"$3,377,207"},"Acct 561.1 - 561.3 available for Schedule 1"]
[9,null,"Percentage of transmission expenses after adjustment (line 8 divided by line 6)",{"$nulls":6},{"v":0.9220965365500272,"d":"0.92210"},{"$nulls":4},"Revenue Credits for Sched 1 Acct 561.1 - 561.3"]
[10,null,"Percentage of transmission plant included in ISO Rates (line 5)",{"$nulls":5},"TP",{"v":0.9844031025050606,"d":"0.98440"},{"$nulls":4},"transactions <1 yr"]
[11,null,"Percentage of transmission expenses included in ISO Rates (line 9 times line 10)",{"$nulls":5},"TE=",{"v":0.9077146913890177,"d":"0.90771"},{"$nulls":3}," ","non-firm"]
[{"$nulls":13}," ","transactions w/ load not in divisor"]
[" ",null,"WAGES & SALARY ALLOCATOR   (W&S)",{"$nulls":10},{"v":0,"d":"$0"},"total Revenue Credits"]
[" ",{"$nulls":3},"$","TP",null,"Allocation",{"$nulls":5},{"v":3377207,"d":"$3,377,207"},"Net Schedule 1 Expenses (Acct 561.1-561.3 minus Credits)"]
[12,null,"  Production",null,{"v":32572537,"d":"32,572,537"},{"v":0,"d":"0.00"},null,0]
[13,null,"  Transmission",null,{"v":12839777,"d":"12,839,777"},{"v":0.9844031025050606,"d":"0.98"},null,{"v":12639516.314273119,"d":"12,639,516"}]
[14,null,"  Distribution",null,{"v":3408726,"d":"3,408,726"},{"v":0,"d":"0.00"},null,0,null,"W&S Allocator"]
[15,null,"  Other",null,0,{"v":0,"d":"0.00"},null,0,null,"($ / Allocation)"]
[16,null,"  Total  (sum lines 12-15)",null,{"v":48821040,"d":"48,821,040"},null,null,{"v":12639516.314273119,"d":"12,639,516"},"=",{"v":0.2588948599676107,"d":"0.25889"}]
[" ",null," "," "]
[{"$nulls":12}," "]
[null,null,"COMMON PLANT ALLOCATOR  (CE)   (Note O)"]
[{"$nulls":4},"$",null,null,"% Electric"," ","Labor Ratio"]
[17,null,"  Electric",null,0,null,null,"(line 17 / line 20)",null,"(line 16)",null,"CE"]
[18,null,"  Gas",null,0,null,null,{"v":0,"d":"0.00000"},"*",{"v":0.2588948599676107,"d":"0.25889"},"=",{"v":0,"d":"0.00000"}]
[19,null,"  Water",null,0,null,null," "]
[20,null,"  Total (sum lines 17-19)",null,0]
[null,null," ",{"$nulls":6}," "," "]
[null,null,"RETURN (R)",null,"$"]
[21,null,"              Long Term Interest  12a.A.22.b",null,{"v":139874966,"d":"$139,874,966"}]
[]
[{"$nulls":7},"Cost"]
[{"$nulls":4},"$","%",null,"(Note P)",null,"Weighted"]
[22,null,"  Long Term Debt","12a.B.44 + B.45",{"v":2245600000,"d":"2,245,600,000"},{"v":0.8703875968992248,"d":"87%"},null,{"v":0.06228846009975062,"d":"0.0623"},null,{"v":0.054215103100775194,"d":"0.0542"},"=WCLTD"]
[23,null,"  Proprietary Capital","12a.B.38",{"v":334400000,"d":"334,400,000"},{"v":0.12961240310077518,"d":"13%"},null,0.1238,null,{"v":0.016046015503875966,"d":"0.0160"}]
[24,null,"Total (sum lines 22-23)",null,{"v":2580000000,"d":"2,580,000,000"},{"v":1,"d":"100%"},{"$nulls":3},{"v":0.07026111860465116,"d":"0.0703"},"=R"]
[" ",{"$nulls":4}," "]
[25,{"$nulls":7},"                                      Proprietary Capital Cost Rate =    ",{"v":0.1238,"d":"12.38%"}]
[26,{"$nulls":6},"                      TIER =",null,{"v":1.127995755427777,"d":"1.13"}]
[null,null,"REVENUE CREDITS"]
[{"$nulls":9},"Load"]
[null,null,"ACCOUNT 447 (SALES FOR RESALE)",{"$nulls":4}," "]
[27,null,"  a. Bundled Non-RQ Sales for Resale",null,null,"(Note Q)",{"$nulls":3},0]
[28,null,"  b. Bundled Sales for Resale included in Divisor on page 1 ",{"$nulls":6},0]
[29,null,"  Total of (a)-(b)",{"$nulls":6},0]
[]
[null,null," ",{"$nulls":6}," "]
[30,null,"ACCOUNT 454 (RENT FROM ELECTRIC PROPERTY)    (Note R)",{"$nulls":6},{"v":650000,"d":"$650,000"}]
[]
[null,null,"ACCOUNT 456 (OTHER ELECTRIC REVENUES)"]
[31,null,"  a. Transmission charges for all transmission transactions ",{"$nulls":6},{"v":7602596,"d":"$7,602,596"},{"$nulls":3},"Line 31 supported by notes in RUS Form 12 or detailed Schedule"]
[32,null,"  b. Transmission charges for all transmission transactions included in Divisor on page 1",{"$nulls":10},"Line 32 supported by notes in RUS Form 12 or detailed Schedule"]
[33,null,"  Total of (a)-(b)",{"$nulls":6},{"v":7602596,"d":"$7,602,596"}]
[]
[]
[]
[{"$nulls":4},"For Information Only - This Attachment O Template and data is preliminary until filed and accepted at FERC"]
[]
["Issued by:",{"$nulls":11},"Effective:  January 1st, 2009"]
["Issued on:"]
[]
["Midwest ISO",{"$nulls":11},"Second Revised Sheet No. 1327"]
[{"$nulls":12},"Superseding First Revised Sheet No. 1327"]
["FERC Electric Tariff, Third Revised Volume No. 1"]
[{"$nulls":10},"Attachment O"]
[{"$nulls":11},"page 5 of 5"]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",{"$nulls":4},"For budgeted 12 months ended 12/31/09"]
[{"$nulls":4}," Utilizing RUS Form 12 Data"]
[]
[{"$nulls":4},"Great River Energy"]
[null,null,"General Note:  References to pages in this formulary rate are indicated as:  (page#, line#, col.#)"]
[null,null,"                           References to data from RUS Form 12 are indicated as:   #.x.y.z  (page,section, line, column)"]
["Note",null,"                           To the extent the page references to RUS Form 12 are missing, the entity will include a \"Notes\" section in "]
["Letter",null,"                            the RUS 12 to provide this data."]
["A",null,"The utility's maximum monthly megawatt load (60-minute integration) for RQ service at time of ISO coincident monthly peaks. RQ service is service"]
[null,null,"   which the supplier plans to provide on an on-going basis (i.e., the supplier includes projected load for this service in its system resource planning). "]
["B",null,"Includes LF, IF, LU, IU service.  LF means \"firm service\" (cannot be interrupted for economic reasons and is intended to remain reliable "]
[null,null,"  even under adverse conditions), and long-term (duration of at least five years); does not meet definition of RQ service.  IF is \"firm service\" "]
[null,null,"  for a term longer than one but less than five years.  LU is service from a designated generating unit, of a term no less than five years."]
[null,null,"  LI is service from a designated generating unit for a term between one and five years.   Measured at time of ISO coincident monthly peaks."]
["C",null," LF as defined above at time of ISO coincident monthly peaks."]
["D",null," LF as defined above at time of ISO coincident monthly peaks."]
["E",null,"The FERC's annual charges for the year assessed the Transmission Owner for service under this tariff, if any"]
["F",null,"The balances in Accounts 190, 281, 282 and 283, as adjusted by any amounts in contra accounts identified as regulatory assets "]
[null,null,"  or liabilities related to FASB 106 or 109.  Balance of Account 255 is reduced by prior flow throughs and excluded if the utility "]
[null,null,"  chose to utilize amortization of tax credits against taxable income as discussed in Note K.  Account 281 is not allocated."]
["G",null,"Transmission related only."]
["H",null,"Cash Working Capital assigned to transmission is one-eighth of O&M allocated to transmission at page 3, line 8, column 5."]
[null,null,"  Prepayments are the electric related prepayments booked to Account No. 165 and reported on Section B, line 24 in the RUS 12."]
["I",null,"Line 5 - EPRI Annual Membership Dues, all Regulatory Commission Expenses, and non-safety"]
[null,null,"   related advertising.  Line 5a - Regulatory Commission Expenses directly related to transmission service, ISO filings, or transmission siting."]
["J",null,"Includes only FICA, unemployment, highway, property, gross receipts, and other assessments charged in the current year."]
[null,null,"  Taxes related to income are excluded.  Gross receipts taxes are not included in transmission revenue requirement in the Rate Formula Template, "]
[null,null,"   since they are recovered elsewhere."]
["K",null,"The currently effective income tax rate,  where FIT is the Federal income tax rate; SIT is the State income tax rate, and p ="]
[null,null,"  \"the percentage of federal income tax deductible for state income taxes\".  If the utility is taxed in more than one state it must attach a"]
[null,null,"  work paper showing the name of each state and how the blended or composite SIT was developed.  Furthermore, a utility that"]
[null,null,"  elected to utilize amortization of tax credits against taxable income, rather than book tax credits to Account No. 255 and reduce "]
[null,null,"  rate base, must reduce its income tax expense by the amount of the Amortized Investment Tax Credit (Form 1, 266.8.f)"]
[null,null,"  multiplied by (1/1-T) (page 3, line 26)."]
[" ",null,"         Inputs Required:","FIT =",{"v":0,"d":"0.00%"}]
[{"$nulls":3},"SIT=",{"v":0,"d":"0.00%"},"  (State Income Tax Rate or Composite SIT)"]
[{"$nulls":3},"p =",{"v":0,"d":"0.00%"},"  (percent of federal income tax deductible for state purposes)"]
["L",null,"Removes dollar amount of transmission expenses included in the OATT ancillary services rates, including Acct No. 561. "]
["M",null,"Removes transmission plant determined by Commission order to be state-jurisdictional according to the seven-factor test (until RUS 12"]
[null,null,"  balances are adjusted to reflect application of seven-factor test)."]
["N",null,"Removes dollar amount of transmission plant included in the development of OATT ancillary services rates and generation"]
[null,null,"  step-up facilities, which are deemed to included in OATT ancillary services.  For these purposes, generation step-up"]
[null,null,"  facilities are those facilities at a generator substation on which there is no through-flow when the generator is shut down."]
["O",null,"Enter dollar amounts"]
["P",null,"Debt cost rate = long-term interest (line 21) / long term debt (line 22).  The Proprietary Capital Cost rate is implicit, a residual calculation"]
[null,null,"  after TIER is determined.  TIER will be supported in the filing and no change in TIER may be made absent a filing with the ISO and"]
[null,null,"  the FERC, if the entity is under FERC's jurisdiction."]
["Q",null,"Line 29 must equal zero since all short-term power sales must be unbundled and the transmission component reflected in Account"]
[null,null,"  No. 456 and all other uses are to be included in the divisor."]
["R",null,"Includes income related only to transmission facilities, such as pole attachments, rentals and special use."]
["S",null,"Grandfathered agreements whose rates have been changed to eliminate or mitigate pancaking - the revenues are included in line 4 page 1"]
[null,null,"and the loads are included in line 13, page 1.  Grandfathered agreements whose rates have not been changed to eliminate or mitigate "]
[null,null,"pancaking - the revenues are not included in line 4, page 1 nor are the loads included in line 13, page 1."]
["T",null,"The revenues credited on page 1 lines 2-5 shall include only the amounts received directly (in the case of grandfathered agreements)"]
[null,null,"  or from the ISO (for service under this tariff) reflecting the Transmission Owner's integrated transmission facilities.  They do not include"]
[null,null,"  revenues associated with FERC annual charges, gross receipts taxes, ancillary services, facilities not included in this template (e.g., direct"]
[null,null,"  assignment facilities and GSUs) which are not recovered under this Rate Formula Template."]
["U",null,"Calculate using 13 month average balance."]
["V",null,"Calculate using average of beginning of year and end of year balance."]
[]
[]
[]
[{"$nulls":4},"For Information Only - This Attachment O Template and data is preliminary until filed and accepted at FERC"]
[]
["Issued by:",{"$nulls":11},"Effective:  January 1st, 2009"]
["Issued on:"]
["Filed to comply with the March 16, 2005 Order on Certification and Conditionally Approving Revised Tariff Sheets in Docket Nos. ER04-691-014, ER04-691-025, EL04-104-013 and EL04-104-024 (Midwest Independent Transmission System Operator, Inc., 110 FERC 61,289 (2005))."]

{"sheet":"Summary of Changes","index":1,"n_rows":23,"n_cols":3,"rows_kept":23,"flags":["formulas_cached_only"]}
["Great River Energy"]
["Summary of Attachment O Changes"]
[]
[]
["Page #, Line #","Line Description","Reason"]
["Page 1","For budgeted 12 months ended 12/31/09","GRE is no longer using historical figures for Attachment O.  All figures will be forward looking from this point on."]
["Page 1, Line 6a","Prior Year Actual ATRR","Historic year actual Divisor will be used to calculate true-up from the projected ATRR."]
["Page 1, Line 6b","Prior Year Projected ATRR","Previous year's projected ATRR is used here to calculate the difference between actual and projected ATRR in the true-up process."]
["Page 1, Line 6c","Prior Year ATRR True-Up","Calculates the difference between actual and projected ATRR."]
["Page 1, Line 6d","Prior Year Actual Divisor","Historic year actual Divisor will be inputed here and will be used to calculate the Divisor true-up."]
["Page 1, Line 6e","Prior Year Projected Divisor","Previous year's projected Divisor will be inputed here and will be used to calculate the Divisor true-up."]
["Page 1, Line 6f","Difference in Divisor","Calculates the difference between the actual and projected Divisor."]
["Page 1, Line 6g","Prior Year Actual Annual Cost ($/kW/Yr)","This amount is multiplied by the difference in Divisor between the actual and projected amounts to determine the dollar amount for Divisor true-up."]
["Page 1, Line 6h","Prior Year Divisor True-Up","This is the dollar amount for Divisor true-up (as described above)."]
["Page 1, Line 6i","Interest on Prior Year True-Up","This is the interest on the prior year true-up (ATRR and Divisor). The interest true-up is calculated based on 18 C.F.R. §35.19a for any over recovery on net revenue requirement or volume (Divisor) changes.  For any under recovery, Great River Energy's actual short-term debt costs capped at the applicable FERC refund interested rate will be used."]
["Page 1, Line 7","Net Revenue Requirement","Made an adjustment to the formula to compensate for any prior year over/under recovery of ATRR, Divisor, and Interest."]
["Page 2","Gross Plant In Service (Note U)","Added Note U.  All Gross Plant In Service balances shown in lines 1 through 5 will be calculated using a 13-month average balance."]
["Page 2","Accumulated Depreciation (Note U)","Added Note U.  All Acumulated Depreciation balances shown in lines 7 through 11 will be calculated using a 13-month average balance."]
["Page 2","Net Plant In Service (Note U)","Added Note U.  All Net Plant In Service balances shown in lines 13 through 17 will be calculated using a 13-month average balance."]
["Page 2","Adjustments To Rate Base (Note F, Note V)","Added Note V.  All Adjustment To Rate Base balances shown in lines 19 through 23 will be calculated using the average of beginning of year and end of year balance."]
["Page 2, Line 25","Land Held For Future Use (Note G, Note V)","Added Note V.  The Land Held For Future Use balance shown on line 25 will be calculated using the average of beginning of year and end of year balance."]
["Page 5, Footnote U","N/A","New Footnote to note which rate base balances will be calculated using a 13 month average balance."]
["Page 5, Footnote V","N/A","New Footnote to note which rate base balances will be calculated using the average of the beginning of year and end of year balances."]