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{"sheet":"Cover Page","index":0,"n_rows":11,"n_cols":1,"rows_kept":11,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
["Montana-Dakota Utilities Co."]
["Attachment O"]
["Actual Reported Costs for Twelve Months Ended December 31, 2013"]
[]
[]
["Revised August 28, 2014"]
["Change in Attachment GG Revenue Requirement (Page 3, line 30)"]

{"sheet":"True-Up - REVISED","index":1,"n_rows":35,"n_cols":6,"rows_kept":35,"cut":false,"hidden":false,"merged":[]}
["Montana-Dakota Utilities Co."]
["MISO Attachment O True-Up"]
["Twelve Months Ended December 31, 2013 - Revised"]
[]
[]
["Annual Transmission Revenue Requirement (ATRR) True-Up"]
[null,"Historic Year Actual ATRR",null,null,18573008.755210448]
[null,"Historic Year Projected ATRR",null,null,22223301]
[null,"Historic Year ATRR True-Up (Line 1 - Line 2)",null,null,{"$f":"E7-E8","v":-3650292.2447895519}]
[]
["Footnote FF:  Calculation of Prior Year Divisor True-Up"]
[null,"Historic Year Actual Divisor",null,null,735558,"1/"]
[null,"Projected Year Divisor",null,null,738755]
[null,null,"Difference between Historic Year & Project Yr Divisor (Line 4 - Line 5)",null,{"$f":"E12-E13","v":-3197}]
[null,"Prior Year Projected Annual Cost ($ per kw per yr.)",null,null,30.082000000000001]
[null,"Projected Year Divisor True-Up * Prior Year Projected Annual Cost",null,null,{"$f":"ROUND(E14*E15,0)","v":-96172}]
[]
["Total"]
[null,"ATRR True-Up",null,null,{"$f":"E9","v":-3650292.2447895519}]
[null,"Divisor True-Up",null,null,{"$f":"E16","v":-96172}]
[null,"Total 2013 True-Up",null,null,{"$f":"SUM(E19:E20)","v":-3746464.2447895519}]
[]
["Interest on Historic Year True-Up   2/"]
[null,"Average Monthly FERC Interest Rate on Refunds"]
[null,"Interest for 24 Months"]
[]
["Total True-Up",null,null,null,{"$f":"ROUND(E21+E25,0)","v":-3746464}]
[]
[]
["1/  For purposes of calculating the historic divisor for the divisor true-up, Montana-Dakota included"]
[null,"the REC load."]
[null,null,"Montana-Dakota ",null,486814]
[null,null,"REC ",null,248744]
[null,null,"     Total KW",null,{"$f":"SUM(E32:E33)","v":735558}]
["2/  Interest will be applied in the Projected 2015 Attachment O submitted in September 2014."]

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[]
[null,null,null,null,null,null,null,null,null,null,null,"Attachment O"]
[null,null,null,null,null,null,null,null,null,null,null,"page 1 of 5"]
[]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",null,null,null,null,"For the 12 months ended 12/31/13"]
[null,null,null," "," Utilizing FERC Form 1 Data"]
[]
[null,null,null,null,"Montana-Dakota Utilities Co."]
[]
["Line",null,null,null,null,null,null,null,null,"Allocated",null,null,null,"Workpaper"]
["No.",null,null,null,null,null,null,null,null,"Amount",null,null,null,"Reference #"]
[1,null,"GROSS REVENUE REQUIREMENT    (page 3, line 31)",null,null,null,null,null,null,{"$f":"+J225","v":22683895.713214271}]
[]
[]
[" ",null,"REVENUE CREDITS ","(Note T)","Total",null,"Allocator"]
[2,null,"  Account No. 454","(page 4, line 34)",{"$f":"J303","v":1807970},null,"TP",{"$f":"J251","v":0.95241720635072447},null,{"$f":"+H16*E16","v":1721941.7365659194}]
[3,null,"  Account No. 456.1","(page 4, line 37)",{"$f":"J310","v":2508297},null,{"$f":"+G16","v":"TP"},0.95241720635072447,null,{"$f":"+H17*E17","v":2388945.2214379031}]
[4,null,"  Revenues from Grandfathered Interzonal Transactions",null,0,null,"TP",0.95241720635072447,null,{"$f":"+H18*E18","v":0}]
[5,null,"  Revenues from service provided by the ISO at a discount",null,0,null,"TP",0.95241720635072447,null,{"$f":"+H19*E19","v":0}]
[6,null,"TOTAL REVENUE CREDITS  (sum lines 2-5)",null," ",null,null,null,null,{"$f":"SUM(J16:J19)","v":4110886.9580038227}]
[null,null,null,null," "]
["6a",null,"Historic Year Actual ATRR",null," "]
["6b",null,"Projected ATRR from Prior Year","Input from Prior Year"]
["6c",null,"Prior Year ATRR True-Up","(line 6a - line 6b)",null,null,null,null,null,{"$f":"J22-J23","v":0}]
["6d",null,"Prior Year Divisor True-Up","(Note FF)",null,null,null,null,null,{"$f":"E392","v":0}]
["6e",null,"Interest on Prior Year True-Up"]
[]
[7,null,"NET REVENUE REQUIREMENT","(line 1 - line 6 + line 6c through 6e)",null,null,null,null,null,{"$f":"+J12-J20+J24+J25+J26","v":18573008.755210448}]
[]
[]
[null,null,"DIVISOR "]
[8,null,"  Average of 12 coincident system peaks for requirements (RQ) service       ",null,null,null,null,"(Note A)",null,486814,null,null,null,18]
[9,null,"  Plus 12 CP of firm bundled sales over one year not in line 8",null,null,null,null,"(Note B)",null,0]
[10,null,"  Plus 12 CP of Network Load not in line 8",null,null,null,null,"(Note C)",null,0]
[11,null,"  Less 12 CP of firm P-T-P over one year (enter negative)",null,null,null,null,"(Note D)",null,0]
[12,null,"  Plus Contract Demand of firm P-T-P over one year",null,null,null,null,null,null,0]
[13,null,"  Less Contract Demand from Grandfathered Interzonal Transactions over one year (enter negative) (Note S)",null,null,null,null,null,null,0]
[14,null,"  Less Contract Demands from service over one year provided by ISO at a discount (enter negative)",null,null,null,null,null,null,0]
[15,null,"Divisor (sum lines 8-14)",null,null,null,null,null,null,{"$f":"SUM(J32:J38)","v":486814}]
[]
[16,null,"Annual Cost ($/kW/Yr)","(line 7 / line 15)",{"$f":"IF(J39>0,J28/J39,0)","v":38.152166443878869}]
[17,null,"Network & P-to-P Rate ($/kW/Mo) ","(line 16 / 12)",{"$f":"+E41/12","v":3.1793472036565724}]
[]
[null,null,null,null,"Peak Rate",null,null,null,null,"Off-Peak Rate"]
[]
[18,null,"Point-To-Point Rate ($/kW/Wk)","(line 16 / 52; line 16 / 52)",{"$f":"+E41/52","v":0.73369550853613208},null,null,null,null,{"$f":"+E41/52","v":0.73369550853613208}]
[19,null,"Point-To-Point Rate ($/kW/Day)","(line 16 / 260; line 16 / 365)",{"$f":"+E41/260","v":0.14673910170722643},"Capped at weekly rate",null,null,null,{"$f":"+E41/365","v":0.10452648340788731}]
[20,null,"Point-To-Point Rate ($/MWh)","(line 16 / 4,160; line 16 / 8,760*1000)",{"$f":"+E41/4160*1000","v":9.1711938567016524},"Capped at weekly and daily rates",null,null,null,{"$f":"+E41/8760*1000","v":4.3552701419953053},null," "]
[null,null,null,null,null,null,null,null,null,null,null," "]
[21,null,"FERC Annual Charge($/MWh)","          (Note E)",0,"Short Term",null,null,null,{"$f":"E50","v":0},"Short Term"]
[22,null,null,null,0,"Long Term",null,null,null,{"$f":"E51","v":0},"Long Term"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Attachment O"]
[null,null,null,null,null,null,null,null,null,null,null,"page 2 of 5"]
[]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",null,null,null,null,{"$f":"J5","v":"For the 12 months ended 12/31/13"}]
[null,null,null," "," Utilizing FERC Form 1 Data"]
[]
[null,null,null,null,{"$f":"E8","v":"Montana-Dakota Utilities Co."}]
[null,null,"(1)","(2)","(3)"," ",null,"(4)",null,"(5)"]
[null,null,null,"Form No. 1",null,null,null,null,null,"Transmission",null,null,null,"Workpaper"]
["Line",null,null,"Page, Line, Col.","Company Total",null,"                  Allocator",null,null,"(Col 3 times Col 4)",null,null,null,"Reference #"]
["No.",null,"RATE BASE:"]
[]
[null,null,"GROSS PLANT IN SERVICE     (Note AA, Note DD)"]
[1,null,"  Production","205.46.g",471677490,null,"NA"," ",null," ",null,null,null,"1, 1b"]
[2,null,"  Transmission","207.58.g",181842812,null,"TP",{"$f":"J251","v":0.95241720635072447},null,{"$f":"+H93*E93","v":173190223},null,null,null,"1, 1b"]
[3,null,"  Distribution","207.75.g",242842041,null,"NA"," ",null," ",null,null,null,"1, 1b"]
[4,null,"  General & Intangible","205.5.g & 207.99.g",{"$f":"22753986+8726909","v":31480895},null,"W/S",{"$f":"J269","v":0.15070038929627774},null,{"$f":"+H95*E95","v":4744183.1318952432},null,null,null,"1, 1b"]
[5,null,"  Common","356.1",97091208,null,"CE",{"$f":"L274","v":0.11138246947454092},null,{"$f":"+H96*E96","v":10814258.511306303},null,null,null,"1, 1a, 1b"]
[6,null,"TOTAL GROSS PLANT (sum lines 1-5)",null,{"$f":"SUM(E92:E96)","v":1024934446},null,"GP=",{"$f":"IF(J97>0,J97/E97,0)","v":0.18415681644794829},null,{"$f":"SUM(J92:J96)","v":188748664.64320156}]
[]
[null,null,"ACCUMULATED DEPRECIATION  (Note AA, Note DD)"]
[7,null,{"$f":"+C92","v":"  Production"},"219.20-24.c",245754882,null,{"$f":"+G92","v":"NA"},{"$f":"+H92","v":" "},null," ",null,null,null,"1, 2, 2b "]
[8,null,{"$f":"+C93","v":"  Transmission"},"219.25.c",87058348,null,{"$f":"+G93","v":"TP"},0.95241720635072447,null,{"$f":"+H101*E101","v":82915868.591669187},null,null,null,"1, 2, 2b "]
[9,null,{"$f":"+C94","v":"  Distribution"},"219.26.c",106448504,null,"NA"," ",null," ",null,null,null,"1, 2, 2b "]
[10,null,{"$f":"+C95","v":"  General & Intangible"},"219.28.c & 200.21.c",{"$f":"9724512+6520498","v":16245010},null,"W/S",0.15070038929627774,null,{"$f":"+H103*E103","v":2448129.3311219248},null,null,null,"1, 2, 2b "]
[11,null,{"$f":"+C96","v":"  Common"},"356.1",41503012,null,"CE",0.11138246947454092,null,{"$f":"+H104*E104","v":4622707.9671915052},null,null,null,"1, 2, 2a, 2b"]
[12,null,"TOTAL ACCUM. DEPRECIATION (sum lines 7-11)",null,{"$f":"SUM(E100:E104)","v":497009756},null,null,null,null,{"$f":"SUM(J100:J104)","v":89986705.889982611}]
[null,null,null," "]
[null,null,"NET PLANT IN SERVICE    (Note DD)"]
[13,null,{"$f":"+C100","v":"  Production"}," (line 1- line 7)",{"$f":"E92-E100","v":225922608},null,null,null,null," "]
[14,null,{"$f":"+C101","v":"  Transmission"}," (line 2- line 8)",{"$f":"E93-E101","v":94784464},null,null,null,null,{"$f":"J93-J101","v":90274354.408330813}]
[15,null,{"$f":"+C102","v":"  Distribution"}," (line 3 - line 9)",{"$f":"E94-E102","v":136393537},null,null,null,null," "]
[16,null,{"$f":"+C103","v":"  General & Intangible"}," (line 4 - line 10)",{"$f":"E95-E103","v":15235885},null,null,null,null,{"$f":"J95-J103","v":2296053.8007733184}]
[17,null,{"$f":"+C104","v":"  Common"}," (line 5 - line 11)",{"$f":"E96-E104","v":55588196},null,null,null,null,{"$f":"J96-J104","v":6191550.5441147974}]
[18,null,"TOTAL NET PLANT (sum lines 13-17)",null,{"$f":"SUM(E108:E112)","v":527924690},null,"NP=",{"$f":"IF(J113>0,J113/E113,0)","v":0.18707584741531777},null,{"$f":"SUM(J108:J112)","v":98761958.753218934}]
[]
["18a",null,"100% CWIP Recovery for Commission Approved Order"]
[null,null,"No. 679 Transmission Projects  (Note DD)","216.b ",1407658,null,"N/A",1,null,{"$f":"E116","v":1407658},null,null,null,15]
[]
[null,null,"ADJUSTMENTS TO RATE BASE       (Note F, Note EE)"]
[19,null,"  Account No. 281 (enter negative)","273.8.k",0,null,{"$f":"+G100","v":"NA"},"zero",null,0]
[20,null,"  Account No. 282 (enter negative)","275.2.k",-138035371,null,"NP",{"$f":"+H113","v":0.18707584741531777},null,{"$f":"E120*H120","v":-25823084.003112778},null,null,null,"3, 3a"]
[21,null,"  Account No. 283 (enter negative)","277.9.k",-17053870,null,"NP",{"$f":"+H120","v":0.18707584741531777},null,{"$f":"E121*H121","v":-3190367.1819606652},null,null,null,"3, 3a"]
[22,null,"  Account No. 190","234.8.c",18030471,null,{"$f":"+G121","v":"NP"},{"$f":"+H121","v":0.18707584741531777},null,{"$f":"E122*H122","v":3373065.6416223119},null,null,null,"3, 3a"]
[23,null,"  Account No. 255 (enter negative)","267.8.h",0,null,"NP",{"$f":"+H121","v":0.18707584741531777},null,{"$f":"E123*H123","v":0}]
["23a",null,"  RESERVED FOR FUTURE USE"]
["23b",null,"  Unamortized Balance of Abandoned Plant","(Note CC, Note DD)",0,null,"N/A",1,null,{"$f":"E125*H125","v":0}]
[24,null,"TOTAL ADJUSTMENTS  (sum lines 19- 23b)",null,{"$f":"SUM(E119:E125)","v":-137058770},null,null,null,null,{"$f":"SUM(J119:J125)","v":-25640385.54345113}]
[]
[25,null,"LAND HELD FOR FUTURE USE    (Note DD)","214.x.d  (Note G)",0,null,{"$f":"+G101","v":"TP"},{"$f":"+H101","v":0.95241720635072447},null,{"$f":"+H128*E128","v":0}]
[]
[null,null,"WORKING CAPITAL  (Note H)"]
[26,null,"  CWC  ","calculated",{"$f":"+E181/8","v":3297649.125},null,null,null,null,{"$f":"+J181/8","v":1195318.5279498901}]
[27,null,"  Materials & Supplies  (Note G, Note DD)","227.8.c & .16.c",350980,null,"TE",{"$f":"J261","v":0.82548083497312663},null,{"$f":"+H132*E132","v":289727.26345886796}," ",null,null,4]
[28,null,"  Prepayments (Account 165, Note DD)","111.57.c",1864263,null,"GP",{"$f":"+H97","v":0.18415681644794829},null,{"$f":"+H133*E133","v":343316.73910170142},null,null,null,5]
[29,null,"TOTAL WORKING CAPITAL (sum lines 26 - 28)",null,{"$f":"E131+E132+E133","v":5512892.125},null,null,null,null,{"$f":"J131+J132+J133","v":1828362.5305104596}]
[]
[30,null,"RATE BASE  (sum lines 18, 18a, 24, 25, & 29)",null,{"$f":"+E134+E128+E126+E113+E116","v":397786470.125},null,null,null,null,{"$f":"+J134+J128+J126+J113+J116","v":76357593.740278259}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Attachment O"]
[null,null,null,null,null,null,null,null,null,null,null,"page 3 of 5"]
[]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",null,null,null,null,{"$f":"J5","v":"For the 12 months ended 12/31/13"}]
[null,null,null," "," Utilizing FERC Form 1 Data"]
[]
[null,null,null,null,{"$f":"E8","v":"Montana-Dakota Utilities Co."}]
[null,null,"(1)","(2)","(3)"," ",null,"(4)",null,"(5)"]
[]
["Line",null,null,"Form No. 1",null,null,null,null,null,"Transmission",null,null,null,"Workpaper"]
["No.",null,null,"Page, Line, Col.","Company Total",null,"                  Allocator",null,null,"(Col 3 times Col 4)",null,null,null,"Reference #"]
[]
[null,null,"O&M  (Note BB)"]
[1,null,"  Transmission ","321.112.b",10601838,null,"TE",{"$f":"J261","v":0.82548083497312663},null,{"$f":"+H172*E172","v":8751614.0844898224},null,null,null,6]
["1a",null,"     Less LSE Expenses included in Transmission O&M Accounts (Note V)",null,489820,null,null,1,null,{"$f":"+H173*E173","v":489820},null,null,null,6]
[2,null,"     Less Account 565","321.96.b",1705765,null,"TE",{"$f":"+H172","v":0.82548083497312663},null,{"$f":"+H174*E174","v":1408076.3164679355},null,null,null,6]
[3,null,"  A&G","323.197.b",18554979,null,"W/S",{"$f":"+H103","v":0.15070038929627774},null,2796242.5586842583,null,null,null,7]
[4,null,"     Less FERC Annual Fees",null,187914,null,{"$f":"+G175","v":"W/S"},{"$f":"+H175","v":0.15070038929627774},null,28318.712954220737,null,null,null,8]
[5,null,"     Less EPRI & Reg. Comm. Exp. & Non-safety  Ad. (Note I)",null,392125,null,{"$f":"+G176","v":"W/S"},{"$f":"+H176","v":0.15070038929627774},null,59093.390152802909,null,null,null,8]
["5a",null,"     Plus Transmission Related Reg. Comm.  Exp. (Note I)",null,0,null,{"$f":"+G172","v":"TE"},{"$f":"+H172","v":0.82548083497312663},null,{"$f":"+H178*E178","v":0}]
[6,null,"  Common",{"$f":"+D104","v":"356.1"},0,null,"CE",{"$f":"+H104","v":0.11138246947454092},null,0]
[7,null,"  Transmission Lease Payments",null,0,null," ",1,null,0]
[8,null,"TOTAL O&M   (sum lines 1, 3, 5a, 6, 7 less lines 1a, 2, 4, 5)",null,{"$f":"+E172-E173-E174+E175-E176-E177+E178+E179+E180","v":26381193},null,null,null,null,{"$f":"+J172-J173-J174+J175-J176-J177+J178+J179+J180","v":9562548.223599121}]
[]
[null,null,"DEPRECIATION AND AMORTIZATION EXPENSE (Note AA)"]
[9,null,{"$f":"+C172","v":"  Transmission "},"336.7.b",3336016,null,"TP",{"$f":"+H128","v":0.95241720635072447},null,{"$f":"+H184*E184","v":3177279.0390613186},null,null,null,9]
["9a",null,"  Abandoned Plant Amortization","(Note CC)",0,null,"N/A",1,null,{"$f":"+H185*E185","v":0}]
[10,null,"  General & Intangible","336.10.f & 336.1.f",948145,null,"W/S",{"$f":"+H175","v":0.15070038929627774},null,{"$f":"+H186*E186","v":142885.82060931926},null,null,null,9]
[11,null,{"$f":"+C179","v":"  Common"},"336.11.b",1120695,null,"CE",{"$f":"+H179","v":0.11138246947454092},null,{"$f":"+H187*E187","v":124825.77662777064},null,null,null,9]
[12,null,"TOTAL DEPRECIATION (Sum lines 9 - 11)",null,{"$f":"SUM(E184:E187)","v":5404856},null,null,null,null,{"$f":"SUM(J184:J187)","v":3444990.6362984087}]
[]
[" ",null,"TAXES OTHER THAN INCOME TAXES  (Note J)"]
[null,null,"  LABOR RELATED"]
[13,null,"          Payroll","263.i",2116136,null,"W/S",{"$f":"+H186","v":0.15070038929627774},null,{"$f":"+H192*E192","v":318902.51900386799},null,null,null,9]
[14,null,"          Highway and vehicle",{"$f":"+D192","v":"263.i"},2596,null,{"$f":"+G192","v":"W/S"},{"$f":"+H192","v":0.15070038929627774},null,{"$f":"+H193*E193","v":391.21821061313705},null,null,null,9]
[15,null,"  PLANT RELATED"," "]
[16,null,"         Property","263.i",6229955,null,"GP",{"$f":"+H97","v":0.18415681644794829},null,{"$f":"+H195*E195","v":1147288.6794139778},null,null,null,9]
[17,null,"         Gross Receipts","263.i",-60205,null,{"$f":"+G119","v":"NA"},"zero",null,0,null,null,null,9]
[18,null,"         Other",{"$f":"+D196","v":"263.i"},1122898,null,{"$f":"+G195","v":"GP"},{"$f":"+H195","v":0.18415681644794829},null,{"$f":"+H197*E197","v":206789.32087576823},null,null,null,9]
[19,null,"         Payments in lieu of taxes",null,92988,null,"GP",{"$f":"+H195","v":0.18415681644794829},null,{"$f":"+H198*E198","v":17124.374047861817},null,null,null,9]
[20,null,"TOTAL OTHER TAXES  (sum lines 13 - 19)",null,{"$f":"SUM(E192:E198)","v":9504368},null,null,null,null,{"$f":"SUM(J192:J198)","v":1690496.1115520892}]
[]
["  "]
[" ",null,"INCOME TAXES          "," (Note K)"]
[21,null,"     T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT * p)} =",null,{"$f":"IF(E349>0,1-(((1-E350)*(1-E349))/(1-E350*E349*E351)),0)","v":0.381135}]
[22,null,"     CIT=(T/1-T) * (1-(WCLTD/R)) =",null,{"$f":"IF(J293>0,(E203/(1-E203))*(1-J290/J293),0)","v":0.44443376892360126}]
[null,null,"       where WCLTD=(page 4, line 27) and R= (page 4, line 30)"]
[null,null,"       and FIT, SIT & p are as given in footnote K."]
[23,null,"      1 / (1 - T)  = (from line 21)",null,{"$f":"IF(E203>0,1/(1-E203),0)","v":1.615861294466483}]
[24,null,"Amortized Investment Tax Credit (266.8f) (enter negative)",null,-46505]
[]
[25,null,"Income Tax Calculation = line 22 * line 28",null,{"$f":"E204*E214","v":15495100.355311189},null,"NA",null,null,{"$f":"E204*J214","v":2974381.1485692193}]
[26,null,"ITC adjustment (line 23 * line 24)",null,{"$f":"E207*E208","v":-75145.629499163784},null,"NP",{"$f":"H113","v":0.18707584741531777},null,{"$f":"H211*E211","v":-14057.932318113566}]
[27,null,"Total Income Taxes","(line 25 plus line 26)",{"$f":"+E210+E211","v":15419954.725812025},null," "," ",null,{"$f":"+J210+J211","v":2960323.2162511055}]
[" "]
[28,null,"RETURN ",null,{"$f":"+$J293*E136","v":34864813.249541387},null,"NA",null,null,{"$f":"+$J293*J136","v":6692518.3380485186}]
[null,null,"  [ Rate Base (page 2, line 30) * Rate of Return (page 4, line 30)]"]
[]
[29,null,"REV. REQUIREMENT  (sum lines 8, 12, 20, 27, 28)",null,{"$f":"+E214+E212+E199+E188+E181","v":91575184.97535342},null,null,null,null,{"$f":"+J214+J212+J199+J188+J181","v":24350876.525749244}]
[30,null,"LESS ATTACHMENT GG ADJUSTMENT [Attachment GG, page 2, line 3, column 10]   (Note W)"]
[null,null,"[Revenue Requirement for facilities included on page 2, line 2, and also  "]
[null,null,"included in Attachment GG]",null,1478836,null,null,null,null,{"$f":"E220","v":1478836}]
[]
["30a",null,"LESS ATTACHMENT MM ADJUSTMENT [Attachment MM, page 2, line 3, column 14]   (Note Y)"]
[null,null,"[Revenue Requirement for facilities included on page 2, line 2, and also  "]
[null,null,"included in Attachment MM]",null,188144.81253497169,null,null,null,null,{"$f":"+E224","v":188144.81253497169}]
[31,null,"REV. REQUIREMENT TO BE COLLECTED UNDER ATTACHMENT O",null,{"$f":"+E217-E220-E224","v":89908204.162818447},null,null,null,null,{"$f":"+J217-J220-J224","v":22683895.713214271}]
[null,null,"(line 29 - line 30 - line30a)"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Attachment O"]
[null,null,null,null,null,null,null,null,null,null,null,"page 4 of 5"]
[]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",null,null,null,null,{"$f":"J5","v":"For the 12 months ended 12/31/13"}]
[null,null,null," "," Utilizing FERC Form 1 Data"]
[]
[null,null,null,null,{"$f":"E8","v":"Montana-Dakota Utilities Co."}]
[null,null,null,"                SUPPORTING CALCULATIONS AND NOTES"]
["Line"]
["No.",null,"TRANSMISSION PLANT INCLUDED IN ISO RATES",null,null,null,null,null,null,null,null,null,null,"Workpaper"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Reference #"]
[1,null,"Total transmission plant    (page 2, line 2, column 3)",null,null,null,null,null,null,{"$f":"E93","v":181842812}]
[2,null,"Less transmission plant excluded from ISO rates       (Note M)",null,null,null,null,null,null,0]
[3,null,"Less transmission plant included in OATT Ancillary Services    (Note N )",null,null,null,null,null,null,8652589,null,null,null,10]
[4,null,"Transmission plant included in ISO rates  (line 1 less lines 2 & 3)",null,null,null,null,null,null,{"$f":"J246-J247-J248","v":173190223}]
[]
[5,null,"Percentage of transmission plant included in ISO Rates (line 4 divided by line 1)",null,null,null,null,null,"TP=",{"$f":"IF(J246>0,J249/J246,0)","v":0.95241720635072447}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Please fill out info requested in the box below"]
[null,null,"TRANSMISSION EXPENSES "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule 1 Recoverable Expenses"]
[6,null,"Total transmission expenses    (page 3, line 1, column 3)",null,null,null,null,null,null,{"$f":"E172","v":10601838}]
[7,null,"Less transmission expenses included in OATT Ancillary Services   (Note L)",null,null,null,null,null,null,1412993,null,null,null,1412993,"Acct 561.1 - 561.3, 561.BA included in Line 7"]
[8,null,"Included transmission expenses (line 6 less line 7)",null,null,null,null,null,null,{"$f":"+J255-J256","v":9188845},null,null,null,707859,"Acct 561.BA for Schedule 24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N256-N257","v":705134},"Acct 561.1 - 561.3 available for Schedule 1"]
[9,null,"Percentage of transmission expenses after adjustment (line 8 divided by line 6)",null,null,null,null,null,null,{"$f":"IF(J255>0,J257/J255,0)","v":0.86672188350736923},null,null,null,null,"Revenue Credits for Sched 1 Acct 561.1 - 561.3"]
[10,null,"Percentage of transmission plant included in ISO Rates (line 5)",null,null,null,null,null,"TP",{"$f":"J251","v":0.95241720635072447},null,null,null,0,"transactions <1 yr"]
[11,null,"Percentage of transmission expenses included in ISO Rates (line 9 times line 10)",null,null,null,null,null,"TE=",{"$f":"+J260*J259","v":0.82548083497312663},null,null,null,0,"non-firm"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,52567,"transactions w/ load not in divisor"]
[" ",null,"WAGES & SALARY ALLOCATOR   (W&S)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N260:N262)","v":52567},"total Revenue Credits"]
[" ",null,null,"Form 1 Reference","$","TP",null,"Allocation",null,null,null,null,null,{"$f":"N258-N263","v":652567},"Net Schedule 1 Expenses (Acct 561.1-561.3 minus Credits)"]
[12,null,"  Production","354.20.b",7937303,0,null,{"$f":"E265*F265","v":0},null,null,null,null,null,12]
[13,null,"  Transmission","354.21.b",3367715,{"$f":"+J251","v":0.95241720635072447},null,{"$f":"E266*F266","v":3207469.71208543},null,null,null,null,null,12]
[14,null,"  Distribution","354.23.b",8033499,0,null,{"$f":"E267*F267","v":0},null,"W&S Allocator",null,null,null,12]
[15,null,"  Other","354.24,25,26.b",1945235,0,null,{"$f":"E268*F268","v":0},null,"($ / Allocation)",null,null,null,12]
[16,null,"  Total  (sum lines 12-15)",null,{"$f":"SUM(E265:E268)","v":21283752},null,null,{"$f":"SUM(H265:H268)","v":3207469.71208543},"=",{"$f":"IF(H269>0,H269/E269,0)","v":0.15070038929627774},"=","WS"]
[]
[null,null,"COMMON PLANT ALLOCATOR  (CE)   (Note O)"]
[null,null,null,null,"$",null,null,"% Electric"," ",{"$f":"+J267","v":"W&S Allocator"}]
[17,null,"  Electric","200.3.c",1057102842,null,null,"(line 17 / line 20)",null,"(line 16)",null,"CE",null,13]
[18,null,"  Gas","201.3.d",373156431,null,null,{"$f":"IF(E276>0,E273/E276,0)","v":0.73909875080390408},"*",{"$f":"J269","v":0.15070038929627774},"=",{"$f":"J274*H274","v":0.11138246947454092},null,13]
[19,null,"  Water","201.3.e",0,null,null," "]
[20,null,"  Total  (sum lines 17 - 19)",null,{"$f":"E273+E274+E275","v":1430259273}]
[]
[null,null,"RETURN (R)",null,null,null,null,null,null,"$"]
[21,null,null,"Long Term Interest (117, sum of 62.c through 66.c)",null,null,null,null,null,{"$f":"18140295+189843+719510","v":19049648},null,null,null,16]
[]
[22,null,null,"Preferred Dividends (118.29c) (positive number)",null,null,null,null,null,685003,null,null,null,16]
[]
[null,null,"                                          Development of Common Stock:"]
[23,null,null,"Proprietary Capital (112.16.c) (Note DD)",null,null,null,null,null,{"$f":"2687923159+15000000","v":2702923159},null,null,null,16]
[24,null,null,"Less Preferred Stock (line 28)  (Note DD)",null,null,null,null,null,{"$f":"-E291","v":-15000000}]
[25,null,null,"Less Account 123.1 (225.42.(g)) (enter negative) (Note DD)",null,null,null,null,null,-2294529877,null,null,null,16]
[26,null,null,"Common Stock","(sum lines 23-25) (Note DD)",null,null,null,null,{"$f":"+J284+J285+J286","v":393393282}]
[null,null,null,null,null,null,null,"Cost"]
[null,null,null,null,"$","%",null,"(Note P)",null,"Weighted"]
[27,null,"  Long Term Debt (112, sum of  18.c through 21.c) (Note DD)",null,372428596,{"$f":"IF($E$293>0,E290/$E$293,0)","v":0.47696998059780288},null,{"$f":"IF(E290>0,J279/E290,0)","v":5.1149799463841385E-2},null,{"$f":"H290*F290","v":2.4396918857849934E-2},"=WCLTD",null,null,16]
[28,null,"  Preferred Stock  (112.3.c) (Note DD)",null,15000000,{"$f":"IF($E$293>0,E291/$E$293,0)","v":1.921052729518934E-2},null,{"$f":"IF(E291>0,J281/E291,0)","v":4.5666866666666667E-2},null,{"$f":"H291*F291","v":8.7728458858577223E-4},null,null,null,16]
[29,null,"  Common Stock  (line 26) (Note DD)",null,{"$f":"J287","v":393393282},{"$f":"IF($E$293>0,E292/$E$293,0)","v":0.50381949210700783},null,0.12379999999999999,null,{"$f":"H292*F292","v":6.2372853122847564E-2}]
[30,null,"Total  (sum lines 27-29) (Note DD)",null,{"$f":"E292+E291+E290","v":780821878}," ",null,null,null,{"$f":"SUM(J290:J292)","v":8.7647056569283274E-2},"=R"]
[]
[]
[null,null,"REVENUE CREDITS"]
[null,null,null,null,null,null,null,null,null,"Load"]
[null,null,"ACCOUNT 447 (SALES FOR RESALE)",null,"(310-311)","(Note Q)",null," "]
[31,null,"  a. Bundled Non-RQ Sales for Resale (311.x.h)",null,null,null,null,null,null,0]
[32,null,"  b. Bundled Sales for Resale  included in Divisor on page 1",null,null,null,null,null,null,0]
[33,null,"  Total of (a)-(b)",null,null,null,null,null,null,{"$f":"+J299-J300","v":0}]
[null,null," ",null,null,null,null,null,null," "]
[34,null,"ACCOUNT 454 (RENT FROM ELECTRIC PROPERTY)    (Note R)",null,null,null,null,null,null,1807970,null,null,null,17]
[]
[null,null,"ACCOUNT 456.1 (OTHER ELECTRIC REVENUES) (Note U)",null,"(330.x.n)"]
[35,null,"  a. Transmission charges for all transmission transactions ",null,null,null,null,null,null,2508297,null,null,null,11]
[36,null,"  b. Transmission charges for all transmission transactions included in Divisor on Page 1"]
["36a",null,"  c. Transmission charges from Schedules associated with Attachment GG (Note X)"]
["36b",null,"  d. Transmission charges from Schedules associated with Attachment MM  (Note Z)"]
[37,null,"  Total of (a)-(b)-(c)-(d)",null,null,null,null,null,null,{"$f":"+J306-J307-J308-J309","v":2508297}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Attachment O"]
[null,null,null,null,null,null,null,null,null,null,null,"page 5 of 5"]
[]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",null,null,null,null,{"$f":"J5","v":"For the 12 months ended 12/31/13"}]
[null,null,null," "," Utilizing FERC Form 1 Data"]
[]
[null,null,null,null,{"$f":"E8","v":"Montana-Dakota Utilities Co."}]
[]
[null,null,"General Note:  References to pages in this formulary rate are indicated as:  (page#, line#, col.#)"]
[null,null,"                           References to data from FERC Form 1 are indicated as:   #.y.x  (page, line, column)"]
["Note",null,null,null,null,null,null,null,null,null,null,null,null,"Workpaper"]
["Letter",null,null,null,null,null,null,null,null,null,null,null,null,"Reference #"]
["A",null,"Peak as would be reported on page 401, column d of Form 1 at the time of the applicable pricing zone coincident monthly peaks."]
["B",null,"Labeled LF, LU, IF, IU on pages 310-311 of Form 1at the time of the applicable pricing zone coincident monthly peaks."]
["C",null,"Labeled LF on page 328 of Form 1 at the time of the applicable pricing zone coincident monthly peaks."]
["D",null,"Labeled LF on page 328 of Form 1 at the time of the applicable pricing zone coincident monthly peaks."]
["E",null,"The FERC's annual charges for the year assessed the Transmission Owner for service under this tariff. "]
["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,"Identified in Form 1 as being only transmission related."]
["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 Page 111 line 57 in the Form 1."]
["I",null,"Line 5 - EPRI Annual Membership Dues listed in Form 1 at 353.f, all Regulatory Commission Expenses itemized at 351.h, and non-safety"]
[null,null,"   related advertising included in Account 930.1.  Line 5a - Regulatory Commission Expenses directly related to transmission service,  "]
[null,null,"   ISO filings, or transmission siting itemized at 351.h. "]
["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 =",0.35]
[null,null,null,"SIT=",4.7899999999999998E-2,"  (State Income Tax Rate or Composite SIT)",null,null,null,null,null,null,null,14]
[null,null,null,"p =",0,"  (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 Account Nos. 561.1, 561.2,  561.3, and 561.BA."]
["M",null,"Removes transmission plant determined by Commission order to be state-jurisdictional according to the seven-factor test (until Form 1"]
[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 27).  Preferred cost rate = preferred dividends (line 22) /"]
[null,null,"  preferred outstanding (line 28).   ROE will be supported in the original filing and no change in ROE may be made absent"]
[null,null,"  a filing with FERC."]
["Q",null,"Line 33 must equal zero since all short-term power sales must be unbundled and the transmission component reflected in Account"]
[null,null,"  No. 456.1 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,"Account 456.1 entry shall be the annual total of the quarterly values reported at Form 1, 330.x.n."]
["V",null,"Account Nos. 561.4 and 561.8 consist of RTO expenses billed to load-serving entities and are not included in Transmission Owner revenue requirements."]
["W",null,"Pursuant to Attachment GG of the Midwest ISO Tariff, removes dollar amount of the revenue requirements calculated pursuant to Attachment GG."]
["X",null,"Removes from revenue credits revenue that are distributed pursuant to Schedules associated with Attachment GG of the Midwest ISO Tariff, since the "]
[null,null,"Transmission Owner's Attachment O revenue requirements have already been reduced by the Attachment GG revenue requirements."]
["Y",null,"Pursuant to Attachment MM of the Midwest ISO Tariff, removes dollar amount of revenue requirements calculated pursuant to Attachment MM."]
["Z",null,"Removes from revenue credits revenues that are distributed pursuant to Schedules associated with Attachment MM of the Midwest ISO Tariff, since the "]
[null,null,"Transmission Owner's Attachment O revenue requirements have already been reduced by the Attachment MM revenue requirements. "]
["AA",null,"Plant in Service, Accumulated Depreciation, and Depreciation Expense amounts exclude Asset Retirement Obligation amounts unless authorized by FERC."]
["BB",null,"Schedule 10-FERC charges should not be included in O&M recovered under this Attachment O."]
["CC",null,"Page 2 line 23b includes any unamortized balances related to the recovery of abandoned plant costs approved by FERC under a separate docket.  "]
[null,null,"Page 3 line 9a includes the Amortization expense of abandonment costs approved by FERC under a separate docket."]
[null,null,"These are shown in the workpapers required pursuant to the Annual Rate Calculation and True-Up Procedures. "]
["DD",null,"Calculate using 13 month average balance, reconciling to FERC Form No. 1 by page, line and column as shown in Column 2."]
["EE",null,"Calculate using a simple average of beginning of year and end of year balances reconciling to FERC Form No. 1 by page, line and column as shown in Column 2."]
["FF",null,"Calculation of Prior Year Divisor True-Up:"]
[null,null,"Historic Year Actual Divisor","Pg 1, Line 15"]
[null,null,"Projected Year Divisor","Pg 1, Line 15"]
[null,null,"Difference between Historic & Project Yr Divisor",null,{"$f":"+E388-E389","v":0}]
[null,null,"Prior Year Projected Annual Cost ($ per kw per yr.)","Pg 1, Line 16"]
[null,null,"Projected Year Divisor True-up (Difference * Prior Year Projected Annual Cost)",null,{"$f":"+E390*E391","v":0}]