FORM No. 1 3Q R 141 Form1
User Manual: R-141
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Form 1 Approved OMB No.1902-0021 (Expires 12/31/2019) THIS FILING IS Item 1: An Initial (Original) Submission OR Resubmission No. ____ Form 1-F Approved OMB No.1902-0029 (Expires 12/31/2019) Form 3-Q Approved OMB No.1902-0205 (Expires 12/31/2019) FERC FINANCIAL REPORT FERC FORM No. 1: Annual Report of Major Electric Utilities, Licensees and Others and Supplemental Form 3-Q: Quarterly Financial Report These reports are mandatory under the Federal Power Act, Sections 3, 4(a), 304 and 309, and 18 CFR 141.1 and 141.400. Failure to report may result in criminal fines, civil penalties and other sanctions as provided by law. The Federal Energy Regulatory Commission does not consider these reports to be of confidential nature Exact Legal Name of Respondent (Company) Year/Period of Report End of FERC FORM No.1/3-Q (REV. 02-04) INSTRUCTIONS FOR FILING FERC FORM NOS. 1 and 3-Q GENERAL INFORMATION I. Purpose FERC Form No. 1 (FERC Form 1) is an annual regulatory requirement for Major electric utilities, licensees and others (18 C.F.R. § 141.1). FERC Form No. 3-Q ( FERC Form 3-Q)is a quarterly regulatory requirement which supplements the annual financial reporting requirement (18 C.F.R. § 141.400). These reports are designed to collect financial and operational information from electric utilities, licensees and others subject to the jurisdiction of the Federal Energy Regulatory Commission. These reports are also considered to be non-confidential public use forms. II. Who Must Submit Each Major electric utility, licensee, or other, as classified in the Commission’s Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject To the Provisions of The Federal Power Act (18 C.F.R. Part 101), must submit FERC Form 1 (18 C.F.R. § 141.1), and FERC Form 3-Q (18 C.F.R. § 141.400). Note: Major means having, in each of the three previous calendar years, sales or transmission service that exceeds one of the following: (1) one million megawatt hours of total annual sales, (2) 100 megawatt hours of annual sales for resale, (3) 500 megawatt hours of annual power exchanges delivered, or (4) 500 megawatt hours of annual wheeling for others (deliveries plus losses). III. What and Where to Submit (a) Submit FERC Forms 1 and 3-Q electronically through the forms submission software. Retain one copy of each report for your files. Any electronic submission must be created by using the forms submission software provided free by the Commission at its web site: http://www.ferc.gov/docs-filing/eforms/form-1/elec-subm-soft.asp. The software is used to submit the electronic filing to the Commission via the Internet. (b) The Corporate Officer Certification must be submitted electronically as part of the FERC Forms 1 and 3-Q filings. (c) Submit immediately upon publication, by either eFiling or mail, two (2) copies to the Secretary of the Commission, the latest Annual Report to Stockholders. Unless eFiling the Annual Report to Stockholders, mail the stockholders report to the Secretary of the Commission at: Secretary Federal Energy Regulatory Commission 888 First Street, NE Washington, DC 20426 (d) For the CPA Certification Statement, submit within 30 days after filing the FERC Form 1, a letter or report (not applicable to filers classified as Class C or Class D prior to January 1, 1984). The CPA Certification Statement can be either eFiled or mailed to the Secretary of the Commission at the address above. FERC FORM 1 & 3-Q (ED. 03-07) i The CPA Certification Statement should: a) Attest to the conformity, in all material aspects, of the below listed (schedules and pages) with the Commission's applicable Uniform System of Accounts (including applicable notes relating thereto and the Chief Accountant's published accounting releases), and b) Be signed by independent certified public accountants or an independent licensed public accountant certified or licensed by a regulatory authority of a State or other political subdivision of the U. S. (See 18 C.F.R. §§ 41.10-41.12 for specific qualifications.) Reference Schedules Comparative Balance Sheet Statement of Income Statement of Retained Earnings Statement of Cash Flows Notes to Financial Statements e) Pages 110-113 114-117 118-119 120-121 122-123 The following format must be used for the CPA Certification Statement unless unusual circumstances or conditions, explained in the letter or report, demand that it be varied. Insert parenthetical phrases only when exceptions are reported. “In connection with our regular examination of the financial statements of for the year ended on which we have reported separately under date of , we have also reviewed schedules of FERC Form No. 1 for the year filed with the Federal Energy Regulatory Commission, for conformity in all material respects with the requirements of the Federal Energy Regulatory Commission as set forth in its applicable Uniform System of Accounts and published accounting releases. Our review for this purpose included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. Based on our review, in our opinion the accompanying schedules identified in the preceding paragraph (except as noted below) conform in all material respects with the accounting requirements of the Federal Energy Regulatory Commission as set forth in its applicable Uniform System of Accounts and published accounting releases.” The letter or report must state which, if any, of the pages above do not conform to the Commission’s requirements. Describe the discrepancies that exist. (f) Filers are encouraged to file their Annual Report to Stockholders, and the CPA Certification Statement using eFiling. To further that effort, new selections, “Annual Report to Stockholders,” and “CPA Certification Statement” have been added to the dropdown “pick list” from which companies must choose when eFiling. Further instructions are found on the Commission’s website at http://www.ferc.gov/help/how-to.asp. (g) Federal, State and Local Governments and other authorized users may obtain additional blank copies of FERC Form 1 and 3-Q free of charge from http://www.ferc.gov/docs-filing/eforms/form-1/form-1.pdf and http://www.ferc.gov/docs-filing/eforms.asp#3Q-gas . IV. When to Submit: FERC Forms 1 and 3-Q must be filed by the following schedule: FERC FORM 1 & 3-Q (ED. 03-07) ii a) FERC Form 1 for each year ending December 31 must be filed by April 18th of the following year (18 CFR § 141.1), and b) FERC Form 3-Q for each calendar quarter must be filed within 60 days after the reporting quarter (18 C.F.R. § 141.400). V. Where to Send Comments on Public Reporting Burden. The public reporting burden for the FERC Form 1 collection of information is estimated to average 1,144 hours per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data-needed, and completing and reviewing the collection of information. The public reporting burden for the FERC Form 3-Q collection of information is estimated to average 150 hours per response. Send comments regarding these burden estimates or any aspect of these collections of information, including suggestions for reducing burden, to the Federal Energy Regulatory Commission, 888 First Street NE, Washington, DC 20426 (Attention: Information Clearance Officer); and to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the Federal Energy Regulatory Commission). No person shall be subject to any penalty if any collection of information does not display a valid control number (44 U.S.C. § 3512 (a)). FERC FORM 1 & 3-Q (ED. 03-07) iii GENERAL INSTRUCTIONS I. Prepare this report in conformity with the Uniform System of Accounts (18 CFR Part 101) (USofA). Interpret all accounting words and phrases in accordance with the USofA. II. Enter in whole numbers (dollars or MWH) only, except where otherwise noted. (Enter cents for averages and figures per unit where cents are important. The truncating of cents is allowed except on the four basic financial statements where rounding is required.) The amounts shown on all supporting pages must agree with the amounts entered on the statements that they support. When applying thresholds to determine significance for reporting purposes, use for balance sheet accounts the balances at the end of the current reporting period, and use for statement of income accounts the current year's year to date amounts. III Complete each question fully and accurately, even if it has been answered in a previous report. Enter the word "None" where it truly and completely states the fact. IV. For any page(s) that is not applicable to the respondent, omit the page(s) and enter "NA," "NONE," or "Not Applicable" in column (d) on the List of Schedules, pages 2 and 3. V. Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" included in the header of each page is to be completed only for resubmissions (see VII. below). VI. Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must be reported as positive. Numbers having a sign that is different from the expected sign must be reported by enclosing the numbers in parentheses. VII For any resubmissions, submit the electronic filing using the form submission software only. Please explain the reason for the resubmission in a footnote to the data field. VIII. Do not make references to reports of previous periods/years or to other reports in lieu of required entries, except as specifically authorized. IX. Wherever (schedule) pages refer to figures from a previous period/year, the figures reported must be based upon those shown by the report of the previous period/year, or an appropriate explanation given as to why the different figures were used. Definitions for statistical classifications used for completing schedules for transmission system reporting are as follows: FNS - Firm Network Transmission Service for Self. "Firm" means service that can not be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. "Network Service" is Network Transmission Service as described in Order No. 888 and the Open Access Transmission Tariff. "Self" means the respondent. FNO - Firm Network Service for Others. "Firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. "Network Service" is Network Transmission Service as described in Order No. 888 and the Open Access Transmission Tariff. LFP - for Long-Term Firm Point-to-Point Transmission Reservations. "Long-Term" means one year or longer and” firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. "Point-to-Point Transmission Reservations" are described in Order No. 888 and the Open Access Transmission Tariff. For all transactions identified as LFP, provide in a footnote the FERC FORM 1 & 3-Q (ED. 03-07) iv termination date of the contract defined as the earliest date either buyer or seller can unilaterally cancel the contract. OLF - Other Long-Term Firm Transmission Service. Report service provided under contracts which do not conform to the terms of the Open Access Transmission Tariff. "Long-Term" means one year or longer and “firm” means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. For all transactions identified as OLF, provide in a footnote the termination date of the contract defined as the earliest date either buyer or seller can unilaterally get out of the contract. SFP - Short-Term Firm Point-to-Point Transmission Reservations. Use this classification for all firm point-to-point transmission reservations, where the duration of each period of reservation is less than one-year. NF - Non-Firm Transmission Service, where firm means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. OS - Other Transmission Service. Use this classification only for those services which can not be placed in the above-mentioned classifications, such as all other service regardless of the length of the contract and service FERC Form. Describe the type of service in a footnote for each entry. AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. DEFINITIONS I. Commission Authorization (Comm. Auth.) -- The authorization of the Federal Energy Regulatory Commission, or any other Commission. Name the commission whose authorization was obtained and give date of the authorization. II. Respondent -- The person, corporation, licensee, agency, authority, or other Legal entity or instrumentality in whose behalf the report is made. FERC FORM 1 & 3-Q (ED. 03-07) v EXCERPTS FROM THE LAW Federal Power Act, 16 U.S.C. § 791a-825r Sec. 3. The words defined in this section shall have the following meanings for purposes of this Act, to with: (3) ’Corporation' means any corporation, joint-stock company, partnership, association, business trust, organized group of persons, whether incorporated or not, or a receiver or receivers, trustee or trustees of any of the foregoing. It shall not include 'municipalities, as hereinafter defined; (4) 'Person' means an individual or a corporation; (5) 'Licensee, means any person, State, or municipality Licensed under the provisions of section 4 of this Act, and any assignee or successor in interest thereof; (7) 'municipality means a city, county, irrigation district, drainage district, or other political subdivision or agency of a State competent under the Laws thereof to carry and the business of developing, transmitting, unitizing, or distributing power; ...... (11) "project' means. a complete unit of improvement or development, consisting of a power house, all water conduits, all dams and appurtenant works and structures (including navigation structures) which are a part of said unit, and all storage, diverting, or fore bay reservoirs directly connected therewith, the primary line or lines transmitting power there from to the point of junction with the distribution system or with the interconnected primary transmission system, all miscellaneous structures used and useful in connection with said unit or any part thereof, and all water rights, rights-of-way, ditches, dams, reservoirs, Lands, or interest in Lands the use and occupancy of which are necessary or appropriate in the maintenance and operation of such unit; "Sec. 4. The Commission is hereby authorized and empowered (a) To make investigations and to collect and record data concerning the utilization of the water 'resources of any region to be developed, the water-power industry and its relation to other industries and to interstate or foreign commerce, and concerning the location, capacity, development -costs, and relation to markets of power sites; ... to the extent the Commission may deem necessary or useful for the purposes of this Act." "Sec. 304. (a) Every Licensee and every public utility shall file with the Commission such annual and other periodic or special* reports as the Commission may be rules and regulations or other prescribe as necessary or appropriate to assist the Commission in the -proper administration of this Act. The Commission may prescribe the manner and FERC Form in which such reports salt be made, and require from such persons specific answers to all questions upon which the Commission may need information. The Commission may require that such reports shall include, among other things, full information as to assets and Liabilities, capitalization, net investment, and reduction thereof, gross receipts, interest due and paid, depreciation, and other reserves, cost of project and other facilities, cost of maintenance and operation of the project and other facilities, cost of renewals and replacement of the project works and other facilities, depreciation, generation, transmission, distribution, delivery, use, and sale of electric energy. The Commission may require any such person to make adequate provision for currently determining such costs and other facts. Such reports shall be made under oath unless the Commission otherwise specifies*.10 FERC FORM 1 & 3-Q (ED. 03-07) vi "Sec. 309. The Commission shall have power to perform any and all acts, and to prescribe, issue, make, and rescind such orders, rules and regulations as it may find necessary or appropriate to carry out the provisions of this Act. Among other things, such rules and regulations may define accounting, technical, and trade terms used in this Act; and may prescribe the FERC Form or FERC Forms of all statements, declarations, applications, and reports to be filed with the Commission, the information which they shall contain, and the time within which they shall be field..." General Penalties The Commission may assess up to $1 million per day per violation of its rules and regulations. See FPA § 316(a) (2005), 16 U.S.C. § 825o(a). FERC FORM 1 & 3-Q (ED. 03-07) vii FERC FORM NO. 1/3-Q: REPORT OF MAJOR ELECTRIC UTILITIES, LICENSEES AND OTHER IDENTIFICATION 01 Exact Legal Name of Respondent 02 Year/Period of Report End of 03 Previous Name and Date of Change (if name changed during year) 04 Address of Principal Office at End of Period (Street, City, State, Zip Code) 05 Name of Contact Person 06 Title of Contact Person 07 Address of Contact Person (Street, City, State, Zip Code) 08 Telephone of Contact Person,Including 09 This Report Is Area Code (1) An Original (2) A Resubmission 10 Date of Report (Mo, Da, Yr) QUARTERLY CORPORATE OFFICER CERTIFICATION The undersigned officer certifies that: I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material respects to the Uniform System of Accounts. 01 Name 03 Signature 04 Date Signed (Mo, Da, Yr) 02 Title Title 18, U.S.C. 1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United States any false, fictitious or fraudulent statements as to any matter within its jurisdiction. FERC FORM No.1/3-Q (REV. 02-04) Page 1 Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of LIST OF SCHEDULES (Electric Utility) Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for certain pages. Omit pages where the respondents are "none," "not applicable," or "NA". Line No. Title of Schedule Reference Page No. (b) (a) 1 Important Changes During the Quarter 2 Comparative Balance Sheet 3 Statement of Income for the Quarter 4 Statement of Retained Earnings for the Quarter 5 Statement of Cash Flows 6 Notes to Financial Statements 7 Statement of Accum Comp Income, Comp Income, and Hedging Activities 8 Summary of Utility Plant & Accumulated Provisions for Dep, Amort & Dep 9 Electric Plant In Service and Accum Provision For Depr by Function 10 Transmission Service and Generation Interconnection Study Costs 11 Other Regulatory Assets 12 Other Regulatory Liabilities 13 Elec Operating Revenues (Individual Schedule Lines 300-301) 14 Regional Transmission Service Revenues (Account 457.1) 15 Electric Prod, Other Power Supply Exp, Trans and Distrib Exp 16 Electric Customer Accts, Service, Sales, Admin and General Expenses 17 Transmission of Electricity for Others 18 Transmission of Electricity by ISO/RTOs 19 Transmission of Electricity by Others 20 Deprec, Depl and Amort of Elec Plant (403,403.1,404,and 405) (except A 21 Amounts Included in ISO/RTO Settlement Statements 22 Monthly Peak Loads and Energy Output 23 Monthly Transmission System Peak Load 24 Monthly ISO/RTO Transmission System Peak Load FERC FORM NO. 1 (ED. 12-96) Page 2 Remarks (c) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report Year/Period of Report End of IMPORTANT CHANGES DURING THE QUARTER/YEAR Give particulars (details) concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the inquiries. Each inquiry should be answered. Enter "none," "not applicable," or "NA" where applicable. If information which answers an inquiry is given elsewhere in the report, make a reference to the schedule in which it appears. 1. Changes in and important additions to franchise rights: Describe the actual consideration given therefore and state from whom the franchise rights were acquired. If acquired without the payment of consideration, state that fact. 2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of companies involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission authorization. 3. Purchase or sale of an operating unit or system: Give a brief description of the property, and of the transactions relating thereto, and reference to Commission authorization, if any was required. Give date journal entries called for by the Uniform System of Accounts were submitted to the Commission. 4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective dates, lengths of terms, names of parties, rents, and other condition. State name of Commission authorizing lease and give reference to such authorization. 5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or ceased and give reference to Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate annual revenues of each class of service. Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase contract or otherwise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such arrangements, etc. 6. Obligations incurred as a result of issuance of securities or assumption of liabilities or guarantees including issuance of short-term debt and commercial paper having a maturity of one year or less. Give reference to FERC or State Commission authorization, as appropriate, and the amount of obligation or guarantee. 7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments. 8. State the estimated annual effect and nature of any important wage scale changes during the year. 9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings culminated during the year. 10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director, security holder reported on Page 104 or 105 of the Annual Report Form No. 1, voting trustee, associated company or known associate of any of these persons was a party or in which any such person had a material interest. 11. (Reserved.) 12. If the important changes during the year relating to the respondent company appearing in the annual report to stockholders are applicable in every respect and furnish the data required by Instructions 1 to 11 above, such notes may be included on this page. 13. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have occurred during the reporting period. 14. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s). Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio. PAGE 108 INTENTIONALLY LEFT BLANK SEE PAGE 109 FOR REQUIRED INFORMATION. FERC FORM NO. 1 (ED. 12-96) Page 108 Name of Respondent This Report is: (1) An Original (2) A Resubmission Date of Report Year/Period of Report (Mo, Da, Yr) IMPORTANT CHANGES DURING THE QUARTER/YEAR (Continued) FERC FORM NO. 1 (ED. 12-96) Page 109.1 Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS) Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 Ref. Page No. (b) Title of Account (a) UTILITY PLANT Utility Plant (101-106, 114) Construction Work in Progress (107) TOTAL Utility Plant (Enter Total of lines 2 and 3) (Less) Accum. Prov. for Depr. Amort. Depl. (108, 110, 111, 115) Net Utility Plant (Enter Total of line 4 less 5) Nuclear Fuel in Process of Ref., Conv.,Enrich., and Fab. (120.1) Nuclear Fuel Materials and Assemblies-Stock Account (120.2) Nuclear Fuel Assemblies in Reactor (120.3) Spent Nuclear Fuel (120.4) Nuclear Fuel Under Capital Leases (120.6) (Less) Accum. Prov. for Amort. of Nucl. Fuel Assemblies (120.5) Net Nuclear Fuel (Enter Total of lines 7-11 less 12) Net Utility Plant (Enter Total of lines 6 and 13) Utility Plant Adjustments (116) Gas Stored Underground - Noncurrent (117) OTHER PROPERTY AND INVESTMENTS Nonutility Property (121) (Less) Accum. Prov. for Depr. and Amort. (122) Investments in Associated Companies (123) Investment in Subsidiary Companies (123.1) (For Cost of Account 123.1, See Footnote Page 224, line 42) Noncurrent Portion of Allowances Other Investments (124) Sinking Funds (125) Depreciation Fund (126) Amortization Fund - Federal (127) Other Special Funds (128) Special Funds (Non Major Only) (129) Long-Term Portion of Derivative Assets (175) Long-Term Portion of Derivative Assets – Hedges (176) TOTAL Other Property and Investments (Lines 18-21 and 23-31) CURRENT AND ACCRUED ASSETS Cash and Working Funds (Non-major Only) (130) Cash (131) Special Deposits (132-134) Working Fund (135) Temporary Cash Investments (136) Notes Receivable (141) Customer Accounts Receivable (142) Other Accounts Receivable (143) (Less) Accum. Prov. for Uncollectible Acct.-Credit (144) Notes Receivable from Associated Companies (145) Accounts Receivable from Assoc. Companies (146) Fuel Stock (151) Fuel Stock Expenses Undistributed (152) Residuals (Elec) and Extracted Products (153) Plant Materials and Operating Supplies (154) Merchandise (155) Other Materials and Supplies (156) Nuclear Materials Held for Sale (157) Allowances (158.1 and 158.2) FERC FORM NO. 1 (REV. 12-03) Page 110 200-201 200-201 200-201 202-203 202-203 224-225 228-229 227 227 227 227 227 227 202-203/227 228-229 Current Year End of Quarter/Year Balance (c) Prior Year End Balance 12/31 (d) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)(Continued) Line No. 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 Title of Account (a) (Less) Noncurrent Portion of Allowances Stores Expense Undistributed (163) Gas Stored Underground - Current (164.1) Liquefied Natural Gas Stored and Held for Processing (164.2-164.3) Prepayments (165) Advances for Gas (166-167) Interest and Dividends Receivable (171) Rents Receivable (172) Accrued Utility Revenues (173) Miscellaneous Current and Accrued Assets (174) Derivative Instrument Assets (175) (Less) Long-Term Portion of Derivative Instrument Assets (175) Derivative Instrument Assets - Hedges (176) (Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176 Total Current and Accrued Assets (Lines 34 through 66) DEFERRED DEBITS Unamortized Debt Expenses (181) Extraordinary Property Losses (182.1) Unrecovered Plant and Regulatory Study Costs (182.2) Other Regulatory Assets (182.3) Prelim. Survey and Investigation Charges (Electric) (183) Preliminary Natural Gas Survey and Investigation Charges 183.1) Other Preliminary Survey and Investigation Charges (183.2) Clearing Accounts (184) Temporary Facilities (185) Miscellaneous Deferred Debits (186) Def. Losses from Disposition of Utility Plt. (187) Research, Devel. and Demonstration Expend. (188) Unamortized Loss on Reaquired Debt (189) Accumulated Deferred Income Taxes (190) Unrecovered Purchased Gas Costs (191) Total Deferred Debits (lines 69 through 83) TOTAL ASSETS (lines 14-16, 32, 67, and 84) FERC FORM NO. 1 (REV. 12-03) Page 111 Ref. Page No. (b) 227 230a 230b 232 233 352-353 234 Current Year End of Quarter/Year Balance (c) Prior Year End Balance 12/31 (d) Name of Respondent This Report is: (1) An Original (2) A Resubmission Date of Report (mo, da, yr) Year/Period of Report end of COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 Ref. Page No. (b) Title of Account (a) PROPRIETARY CAPITAL Common Stock Issued (201) Preferred Stock Issued (204) Capital Stock Subscribed (202, 205) Stock Liability for Conversion (203, 206) Premium on Capital Stock (207) Other Paid-In Capital (208-211) Installments Received on Capital Stock (212) (Less) Discount on Capital Stock (213) (Less) Capital Stock Expense (214) Retained Earnings (215, 215.1, 216) Unappropriated Undistributed Subsidiary Earnings (216.1) (Less) Reaquired Capital Stock (217) Noncorporate Proprietorship (Non-major only) (218) Accumulated Other Comprehensive Income (219) Total Proprietary Capital (lines 2 through 15) LONG-TERM DEBT Bonds (221) (Less) Reaquired Bonds (222) Advances from Associated Companies (223) Other Long-Term Debt (224) Unamortized Premium on Long-Term Debt (225) (Less) Unamortized Discount on Long-Term Debt-Debit (226) Total Long-Term Debt (lines 18 through 23) OTHER NONCURRENT LIABILITIES Obligations Under Capital Leases - Noncurrent (227) Accumulated Provision for Property Insurance (228.1) Accumulated Provision for Injuries and Damages (228.2) Accumulated Provision for Pensions and Benefits (228.3) Accumulated Miscellaneous Operating Provisions (228.4) Accumulated Provision for Rate Refunds (229) Long-Term Portion of Derivative Instrument Liabilities Long-Term Portion of Derivative Instrument Liabilities - Hedges Asset Retirement Obligations (230) Total Other Noncurrent Liabilities (lines 26 through 34) CURRENT AND ACCRUED LIABILITIES Notes Payable (231) Accounts Payable (232) Notes Payable to Associated Companies (233) Accounts Payable to Associated Companies (234) Customer Deposits (235) Taxes Accrued (236) Interest Accrued (237) Dividends Declared (238) Matured Long-Term Debt (239) FERC FORM NO. 1 (rev. 12-03) Page 112 250-251 250-251 253 252 254 254b 118-119 118-119 250-251 122(a)(b) 256-257 256-257 256-257 256-257 262-263 Current Year End of Quarter/Year Balance (c) Prior Year End Balance 12/31 (d) Name of Respondent This Report is: (1) An Original (2) A Resubmission Date of Report (mo, da, yr) Year/Period of Report end of (continued) COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) Line No. 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 Ref. Page No. (b) Title of Account (a) Matured Interest (240) Tax Collections Payable (241) Miscellaneous Current and Accrued Liabilities (242) Obligations Under Capital Leases-Current (243) Derivative Instrument Liabilities (244) (Less) Long-Term Portion of Derivative Instrument Liabilities Derivative Instrument Liabilities - Hedges (245) (Less) Long-Term Portion of Derivative Instrument Liabilities-Hedges Total Current and Accrued Liabilities (lines 37 through 53) DEFERRED CREDITS Customer Advances for Construction (252) Accumulated Deferred Investment Tax Credits (255) Deferred Gains from Disposition of Utility Plant (256) Other Deferred Credits (253) Other Regulatory Liabilities (254) Unamortized Gain on Reaquired Debt (257) Accum. Deferred Income Taxes-Accel. Amort.(281) Accum. Deferred Income Taxes-Other Property (282) Accum. Deferred Income Taxes-Other (283) Total Deferred Credits (lines 56 through 64) TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65) FERC FORM NO. 1 (rev. 12-03) Page 113 266-267 269 278 272-277 Current Year End of Quarter/Year Balance (c) Prior Year End Balance 12/31 (d) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of STATEMENT OF INCOME Quarterly 1. Report in column (c) the current year to date balance. Column (c) equals the total of adding the data in column (g) plus the data in column (i) plus the data in column (k). Report in column (d) similar data for the previous year. This information is reported in the annual filing only. 2. Enter in column (e) the balance for the reporting quarter and in column (f) the balance for the same three month period for the prior year. 3. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in column (k) the quarter to date amounts for other utility function for the current year quarter. 4. Report in column (h) the quarter to date amounts for electric utility function; in column (j) the quarter to date amounts for gas utility, and in column (l) the quarter to date amounts for other utility function for the prior year quarter. 5. If additional columns are needed, place them in a footnote. Annual or Quarterly if applicable 5. Do not report fourth quarter data in columns (e) and (f) 6. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to a utility department. Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals. 7. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above. Current 3 Months Prior 3 Months Total Total Line Ended Ended Prior Year to Current Year to No. Quarterly Only Quarterly Only Date Balance for Date Balance for (Ref.) No 4th Quarter No 4th Quarter Quarter/Year Quarter/Year Page No. Title of Account (e) (f) (d) (a) (b) (c) 1 UTILITY OPERATING INCOME 2 Operating Revenues (400) 3 Operating Expenses 4 Operation Expenses (401) 5 Maintenance Expenses (402) 6 Depreciation Expense (403) 7 Depreciation Expense for Asset Retirement Costs (403.1) 8 Amort. & Depl. of Utility Plant (404-405) 9 Amort. of Utility Plant Acq. Adj. (406) 10 Amort. Property Losses, Unrecov Plant and Regulatory Study Costs (407) 11 Amort. of Conversion Expenses (407) 12 Regulatory Debits (407.3) 13 (Less) Regulatory Credits (407.4) 14 Taxes Other Than Income Taxes (408.1) 15 Income Taxes - Federal (409.1) 16 - Other (409.1) 17 Provision for Deferred Income Taxes (410.1) 18 (Less) Provision for Deferred Income Taxes-Cr. (411.1) 19 Investment Tax Credit Adj. - Net (411.4) 20 (Less) Gains from Disp. of Utility Plant (411.6) 21 Losses from Disp. of Utility Plant (411.7) 22 (Less) Gains from Disposition of Allowances (411.8) 23 Losses from Disposition of Allowances (411.9) 24 Accretion Expense (411.10) 25 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24) 26 Net Util Oper Inc (Enter Tot line 2 less 25) Carry to Pg117,line 27 FERC FORM NO. 1/3-Q (REV. 02-04) Page 114 Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of STATEMENT OF INCOME FOR THE YEAR (Continued) 9. Use page 122 for important notes regarding the statement of income for any account thereof. 10. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with respect to power or gas purchases. 11 Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income, and expense accounts. 12. If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122. 13. Enter on page 122 a concise explanation of only those changes in accounting methods made during the year which had an effect on net income, including the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes. 14. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports. 15. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this schedule. ELECTRIC UTILITY Current Year to Date Previous Year to Date (in dollars) (in dollars) (h) (g) GAS UTILITY Current Year to Date Previous Year to Date (in dollars) (in dollars) (i) (j) OTHER UTILITY Current Year to Date Previous Year to Date (in dollars) (in dollars) (k) (l) Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 FERC FORM NO. 1 (ED. 12-96) Page 115 Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of STATEMENT OF INCOME FOR THE YEAR (continued) Line No. TOTAL (Ref.) Page No. (b) Title of Account (a) 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 Net Utility Operating Income (Carried forward from page 114) Other Income and Deductions Other Income Nonutilty Operating Income Revenues From Merchandising, Jobbing and Contract Work (415) (Less) Costs and Exp. of Merchandising, Job. & Contract Work (416) Revenues From Nonutility Operations (417) (Less) Expenses of Nonutility Operations (417.1) Nonoperating Rental Income (418) Equity in Earnings of Subsidiary Companies (418.1) Interest and Dividend Income (419) Allowance for Other Funds Used During Construction (419.1) Miscellaneous Nonoperating Income (421) Gain on Disposition of Property (421.1) TOTAL Other Income (Enter Total of lines 31 thru 40) Other Income Deductions Loss on Disposition of Property (421.2) Miscellaneous Amortization (425) Donations (426.1) Life Insurance (426.2) Penalties (426.3) Exp. for Certain Civic, Political & Related Activities (426.4) Other Deductions (426.5) TOTAL Other Income Deductions (Total of lines 43 thru 49) Taxes Applic. to Other Income and Deductions Taxes Other Than Income Taxes (408.2) Income Taxes-Federal (409.2) Income Taxes-Other (409.2) Provision for Deferred Inc. Taxes (410.2) (Less) Provision for Deferred Income Taxes-Cr. (411.2) Investment Tax Credit Adj.-Net (411.5) (Less) Investment Tax Credits (420) TOTAL Taxes on Other Income and Deductions (Total of lines 52-58) Net Other Income and Deductions (Total of lines 41, 50, 59) Interest Charges Interest on Long-Term Debt (427) Amort. of Debt Disc. and Expense (428) Amortization of Loss on Reaquired Debt (428.1) (Less) Amort. of Premium on Debt-Credit (429) (Less) Amortization of Gain on Reaquired Debt-Credit (429.1) Interest on Debt to Assoc. Companies (430) Other Interest Expense (431) (Less) Allowance for Borrowed Funds Used During Construction-Cr. (432) Net Interest Charges (Total of lines 62 thru 69) Income Before Extraordinary Items (Total of lines 27, 60 and 70) Extraordinary Items Extraordinary Income (434) (Less) Extraordinary Deductions (435) Net Extraordinary Items (Total of line 73 less line 74) Income Taxes-Federal and Other (409.3) Extraordinary Items After Taxes (line 75 less line 76) Net Income (Total of line 71 and 77) FERC FORM NO. 1 (ED. 12-96) Page 117 Current Year (c) Previous Year (d) Current 3 Months Ended Quarterly Only No 4th Quarter (e) Prior 3 Months Ended Quarterly Only No 4th Quarter (f) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of STATEMENT OF RETAINED EARNINGS 1. Do not report Lines 49-53 on the quarterly version. 2. Report all changes in appropriated retained earnings, unappropriated retained earnings, year to date, and unappropriated undistributed subsidiary earnings for the year. 3. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436 - 439 inclusive). Show the contra primary account affected in column (b) 4. State the purpose and amount of each reservation or appropriation of retained earnings. 5. List first account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items in that order. 6. Show dividends for each class and series of capital stock. 7. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings. 8. Explain in a footnote the basis for determining the amount reserved or appropriated. If such reservation or appropriation is to be recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated. 9. If any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 Contra Primary Account Affected (b) Item (a) Line No. UNAPPROPRIATED RETAINED EARNINGS (Account 216) Balance-Beginning of Period Changes Adjustments to Retained Earnings (Account 439) TOTAL Credits to Retained Earnings (Acct. 439) TOTAL Debits to Retained Earnings (Acct. 439) Balance Transferred from Income (Account 433 less Account 418.1) Appropriations of Retained Earnings (Acct. 436) TOTAL Appropriations of Retained Earnings (Acct. 436) Dividends Declared-Preferred Stock (Account 437) TOTAL Dividends Declared-Preferred Stock (Acct. 437) Dividends Declared-Common Stock (Account 438) TOTAL Dividends Declared-Common Stock (Acct. 438) Transfers from Acct 216.1, Unapprop. Undistrib. Subsidiary Earnings Balance - End of Period (Total 1,9,15,16,22,29,36,37) APPROPRIATED RETAINED EARNINGS (Account 215) 39 40 FERC FORM NO. 1/3-Q (REV. 02-04) Page 118 Current Quarter/Year Year to Date Balance (c) Previous Quarter/Year Year to Date Balance (d) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of STATEMENT OF RETAINED EARNINGS 1. Do not report Lines 49-53 on the quarterly version. 2. Report all changes in appropriated retained earnings, unappropriated retained earnings, year to date, and unappropriated undistributed subsidiary earnings for the year. 3. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436 - 439 inclusive). Show the contra primary account affected in column (b) 4. State the purpose and amount of each reservation or appropriation of retained earnings. 5. List first account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items in that order. 6. Show dividends for each class and series of capital stock. 7. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings. 8. Explain in a footnote the basis for determining the amount reserved or appropriated. If such reservation or appropriation is to be recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated. 9. If any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123. Line No. Contra Primary Account Affected (b) Item (a) 41 42 43 44 45 TOTAL Appropriated Retained Earnings (Account 215) APPROP. RETAINED EARNINGS - AMORT. Reserve, Federal (Account 215.1) 46 TOTAL Approp. Retained Earnings-Amort. Reserve, Federal (Acct. 215.1) 47 TOTAL Approp. Retained Earnings (Acct. 215, 215.1) (Total 45,46) 48 TOTAL Retained Earnings (Acct. 215, 215.1, 216) (Total 38, 47) (216.1) UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account Report only on an Annual Basis, no Quarterly 49 Balance-Beginning of Year (Debit or Credit) 50 Equity in Earnings for Year (Credit) (Account 418.1) 51 (Less) Dividends Received (Debit) 52 53 Balance-End of Year (Total lines 49 thru 52) FERC FORM NO. 1/3-Q (REV. 02-04) Page 119 Current Quarter/Year Year to Date Balance (c) Previous Quarter/Year Year to Date Balance (d) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of STATEMENT OF CASH FLOWS (1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as investments, fixed assets, intangibles, etc. (2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet. (3) Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid. (4) Investing Activities: Include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost. Line No. Description (See Instruction No. 1 for Explanation of Codes) (a) 1 Net Cash Flow from Operating Activities: 2 Net Income (Line 78(c) on page 117) 3 Noncash Charges (Credits) to Income: 4 Depreciation and Depletion 5 Amortization of Limited Plant 6 7 8 Deferred Income Taxes (Net) 9 Investment Tax Credit Adjustment (Net) 10 Net (Increase) Decrease in Receivables 11 Net (Increase) Decrease in Inventory 12 Net (Increase) Decrease in Allowances Inventory 13 Net Increase (Decrease) in Payables and Accrued Expenses 14 Net (Increase) Decrease in Other Regulatory Assets 15 Net Increase (Decrease) in Other Regulatory Liabilities 16 (Less) Allowance for Other Funds Used During Construction 17 (Less) Undistributed Earnings from Subsidiary Companies 18 Other (provide details in footnote): 19 Pension 20 Gain on disposal of noncurrent assets 21 22 Net Cash Provided by (Used in) Operating Activities (Total 2 thru 21) 23 24 Cash Flows from Investment Activities: 25 Construction and Acquisition of Plant (including land): 26 Gross Additions to Utility Plant (less nuclear fuel) 27 Gross Additions to Nuclear Fuel 28 Gross Additions to Common Utility Plant 29 Gross Additions to Nonutility Plant 30 (Less) Allowance for Other Funds Used During Construction 31 Other (provide details in footnote): 32 33 34 Cash Outflows for Plant (Total of lines 26 thru 33) 35 36 Acquisition of Other Noncurrent Assets (d) 37 Proceeds from Disposal of Noncurrent Assets (d) 38 39 Investments in and Advances to Assoc. and Subsidiary Companies 40 Contributions and Advances from Assoc. and Subsidiary Companies 41 Disposition of Investments in (and Advances to) 42 Associated and Subsidiary Companies 43 44 Purchase of Investment Securities (a) 45 Proceeds from Sales of Investment Securities (a) FERC FORM NO. 1 (ED. 12-96) Page 120 Current Year to Date Quarter/Year (b) Previous Year to Date Quarter/Year (c) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of STATEMENT OF CASH FLOWS (1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as investments, fixed assets, intangibles, etc. (2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet. (3) Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid. (4) Investing Activities: Include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost. Line No. Description (See Instruction No. 1 for Explanation of Codes) (a) 46 Loans Made or Purchased 47 Collections on Loans 48 49 Net (Increase) Decrease in Receivables 50 Net (Increase ) Decrease in Inventory 51 Net (Increase) Decrease in Allowances Held for Speculation 52 Net Increase (Decrease) in Payables and Accrued Expenses 53 Other (provide details in footnote): 54 55 56 Net Cash Provided by (Used in) Investing Activities 57 Total of lines 34 thru 55) 58 59 Cash Flows from Financing Activities: 60 Proceeds from Issuance of: 61 Long-Term Debt (b) 62 Preferred Stock 63 Common Stock 64 Other (provide details in footnote): 65 66 Net Increase in Short-Term Debt (c) 67 Other (provide details in footnote): 68 69 70 Cash Provided by Outside Sources (Total 61 thru 69) 71 72 Payments for Retirement of: 73 Long-term Debt (b) 74 Preferred Stock 75 Common Stock 76 Other (provide details in footnote): 77 Paydown of Liability to RSB BondCo 78 Net Decrease in Short-Term Debt (c) 79 80 Dividends on Preferred Stock 81 Dividends on Common Stock 82 Net Cash Provided by (Used in) Financing Activities 83 (Total of lines 70 thru 81) 84 85 Net Increase (Decrease) in Cash and Cash Equivalents 86 (Total of lines 22,57 and 83) 87 88 Cash and Cash Equivalents at Beginning of Period 89 90 Cash and Cash Equivalents at End of period FERC FORM NO. 1 (ED. 12-96) Page 121 Current Year to Date Quarter/Year (b) Previous Year to Date Quarter/Year (c) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report Year/Period of Report End of NOTES TO FINANCIAL STATEMENTS 1. Use the space below for important notes regarding the Balance Sheet, Statement of Income for the year, Statement of Retained Earnings for the year, and Statement of Cash Flows, or any account thereof. Classify the notes according to each basic statement, providing a subheading for each statement except where a note is applicable to more than one statement. 2. Furnish particulars (details) as to any significant contingent assets or liabilities existing at end of year, including a brief explanation of any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount, or of a claim for refund of income taxes of a material amount initiated by the utility. Give also a brief explanation of any dividends in arrears on cumulative preferred stock. 3. For Account 116, Utility Plant Adjustments, explain the origin of such amount, debits and credits during the year, and plan of disposition contemplated, giving references to Cormmission orders or other authorizations respecting classification of amounts as plant adjustments and requirements as to disposition thereof. 4. Where Accounts 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an explanation, providing the rate treatment given these items. See General Instruction 17 of the Uniform System of Accounts. 5. Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by such restrictions. 6. If the notes to financial statements relating to the respondent company appearing in the annual report to the stockholders are applicable and furnish the data required by instructions above and on pages 114-121, such notes may be included herein. 7. For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted. 8. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though a significant change since year end may not have occurred. 9. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable and furnish the data required by the above instructions, such notes may be included herein. PAGE 122 INTENTIONALLY LEFT BLANK SEE PAGE 123 FOR REQUIRED INFORMATION. FERC FORM NO. 1 (ED. 12-96) Page 122 Name of Respondent This Report is: (1) An Original (2) A Resubmission NOTES TO FINANCIAL STATEMENTS (Continued) FERC FORM NO. 1 (ED. 12-88) Page 123.1 Date of Report Year/Period of Report (Mo, Da, Yr) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES 1. Report in columns (b),(c),(d) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate. 2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges. 3. For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote. 4. Report data on a year-to-date basis. Line No. Item (a) Unrealized Gains and Losses on Availablefor-Sale Securities (b) Minimum Pension Liability adjustment (net amount) (c) 1 2 3 4 5 6 7 8 9 10 FERC FORM NO. 1 (NEW 06-02) Page 122a Foreign Currency Hedges Other Adjustments (d) (e) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES Line No. Other Cash Flow Hedges Interest Rate Swaps Other Cash Flow Hedges [Specify] (f) (g) Totals for each category of items recorded in Account 219 (h) 1 2 3 4 5 6 7 8 9 10 FERC FORM NO. 1 (NEW 06-02) Page 122b Net Income (Carried Forward from Page 117, Line 78) Total Comprehensive Income (i) (j) Name of Respondent This Report Is: Date of Report (1) An Original (Mo, Da, Yr) (2) A Resubmission SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION. AMORTIZATION AND DEPLETION Year/Period of Report End of Report in Column (c) the amount for electric function, in column (d) the amount for gas function, in column (e), (f), and (g) report other (specify) and in column (h) common function. Line No. Total Company for the Current Year/Quarter Ended (b) Classification (a) 1 Utility Plant 2 In Service 3 Plant in Service (Classified) 4 Property Under Capital Leases 5 Plant Purchased or Sold 6 Completed Construction not Classified 7 Experimental Plant Unclassified 8 Total (3 thru 7) 9 Leased to Others 10 Held for Future Use 11 Construction Work in Progress 12 Acquisition Adjustments 13 Total Utility Plant (8 thru 12) 14 Accum Prov for Depr, Amort, & Depl 15 Net Utility Plant (13 less 14) 16 Detail of Accum Prov for Depr, Amort & Depl 17 In Service: 18 Depreciation 19 Amort & Depl of Producing Nat Gas Land/Land Right 20 Amort of Underground Storage Land/Land Rights 21 Amort of Other Utility Plant 22 Total In Service (18 thru 21) 23 Leased to Others 24 Depreciation 25 Amortization and Depletion 26 Total Leased to Others (24 & 25) 27 Held for Future Use 28 Depreciation 29 Amortization 30 Total Held for Future Use (28 & 29) 31 Abandonment of Leases (Natural Gas) 32 Amort of Plant Acquisition Adj 33 Total Accum Prov (equals 14) (22,26,30,31,32) FERC FORM NO. 1 (ED. 12-89) Page 200 Electric (c) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION. AMORTIZATION AND DEPLETION Gas Other (Specify) Other (Specify) Other (Specify) Common (d) (e) (f) (g) (h) Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 FERC FORM NO. 1 (ED. 12-89) Page 201 Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of ELECTRIC PLANT IN SERVICE AND ACCUMULATED PROVISION FOR DEPRECIATION BY FUNCTION 1. Report below the original cost of plant in service by function. In addition to Account 101, include Account 102, and Account 106. Report in column (b) the original cost of plant in service and in column(c) the accumulated provision for depreciation and amortization by function. Line No. 1 2 3 4 5 6 7 8 9 10 11 Plant in Service Balance at End of Quarter (b) Item (a) Intangible Plant Steam Production Plant Nuclear Production Plant Hydraulic Production - Conventional Hydraulic Production - Pumped Storage Other Production Transmission Distribution Regional Transmission and Market Operation General TOTAL (Total of lines 1 through 10) FERC FORM NO. 1/3-Q (REV. 12-05) Page 208 Accumulated Depreciation and Amortization Balance at End of Quarter (c) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of Transmission Service and Generation Interconnection Study Costs 1. Report the particulars (details) called for concerning the costs incurred and the reimbursements received for performing transmission service and generator interconnection studies. 2. List each study separately. 3. In column (a) provide the name of the study. 4. In column (b) report the cost incurred to perform the study at the end of period. 5. In column (c) report the account charged with the cost of the study. 6. In column (d) report the amounts received for reimbursement of the study costs at end of period. 7. In column (e) report the account credited with the reimbursement received for performing the study. Line Reimbursements Account Credited Costs Incurred During Received During No. With Reimbursement Period Account Charged Description the Period (d) (e) (a) (b) (c) 1 Transmission Studies 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Generation Studies 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 FERC FORM NO. 1/1-F/3-Q (NEW. 03-07) Page 231 Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of OTHER REGULATORY ASSETS (Account 182.3) 1. Report below the particulars (details) called for concerning other regulatory assets, including rate order docket number, if applicable. 2. Minor items (5% of the Balance in Account 182.3 at end of period, or amounts less than $100,000 which ever is less), may be grouped by classes. 3. For Regulatory Assets being amortized, show period of amortization. Line No. Description and Purpose of Other Regulatory Assets (a) Balance at Beginning of Current Quarter/Year (b) Debits (c) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 TOTAL FERC FORM NO. 1/3-Q (REV. 02-04) Page 232 CREDITS Written off During Written off During the Quarter/Year the Period Account Charged Amount (d) (e) Balance at end of Current Quarter/Year (f) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of OTHER REGULATORY LIABILITIES (Account 254) 1. Report below the particulars (details) called for concerning other regulatory liabilities, including rate order docket number, if applicable. 2. Minor items (5% of the Balance in Account 254 at end of period, or amounts less than $100,000 which ever is less), may be grouped by classes. 3. For Regulatory Liabilities being amortized, show period of amortization. Line No. Description and Purpose of Other Regulatory Liabilities (a) Balance at Begining of Current Quarter/Year (b) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 TOTAL FERC FORM NO. 1/3-Q (REV 02-04) Page 278 DEBITS Account Credited (c) Amount Credits (d) (e) Balance at End of Current Quarter/Year (f) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of ELECTRIC OPERATING REVENUES (Account 400) 1. The following instructions generally apply to the annual version of these pages. Do not report quarterly data in columns (c), (e), (f), and (g). Unbilled revenues and MWH related to unbilled revenues need not be reported separately as required in the annual version of these pages. 2. Report below operating revenues for each prescribed account, and manufactured gas revenues in total. 3. Report number of customers, columns (f) and (g), on the basis of meters, in addition to the number of flat rate accounts; except that where separate meter readings are added for billing purposes, one customer should be counted for each group of meters added. The -average number of customers means the average of twelve figures at the close of each month. 4. If increases or decreases from previous period (columns (c),(e), and (g)), are not derived from previously reported figures, explain any inconsistencies in a footnote. 5. Disclose amounts of $250,000 or greater in a footnote for accounts 451, 456, and 457.2. Line No. Operating Revenues Year to Date Quarterly/Annual (b) Title of Account (a) 1 Sales of Electricity 2 (440) Residential Sales 3 (442) Commercial and Industrial Sales 4 Small (or Comm.) (See Instr. 4) 5 Large (or Ind.) (See Instr. 4) 6 (444) Public Street and Highway Lighting 7 (445) Other Sales to Public Authorities 8 (446) Sales to Railroads and Railways 9 (448) Interdepartmental Sales 10 TOTAL Sales to Ultimate Consumers 11 (447) Sales for Resale 12 TOTAL Sales of Electricity 13 (Less) (449.1) Provision for Rate Refunds 14 TOTAL Revenues Net of Prov. for Refunds 15 Other Operating Revenues 16 (450) Forfeited Discounts 17 (451) Miscellaneous Service Revenues 18 (453) Sales of Water and Water Power 19 (454) Rent from Electric Property 20 (455) Interdepartmental Rents 21 (456) Other Electric Revenues 22 (456.1) Revenues from Transmission of Electricity of Others 23 (457.1) Regional Control Service Revenues 24 (457.2) Miscellaneous Revenues 25 26 TOTAL Other Operating Revenues 27 TOTAL Electric Operating Revenues FERC FORM NO. 1/3-Q (REV. 12-05) Page 300 Operating Revenues Previous year (no Quarterly) (c) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of ELECTRIC OPERATING REVENUES (Account 400) 6. Commercial and industrial Sales, Account 442, may be classified according to the basis of classification (Small or Commercial, and Large or Industrial) regularly used by the respondent if such basis of classification is not generally greater than 1000 Kw of demand. (See Account 442 of the Uniform System of Accounts. Explain basis of classification in a footnote.) 7. See pages 108-109, Important Changes During Period, for important new territory added and important rate increase or decreases. 8. For Lines 2,4,5,and 6, see Page 304 for amounts relating to unbilled revenue by accounts. 9. Include unmetered sales. Provide details of such Sales in a footnote. MEGAWATT HOURS SOLD Year to Date Quarterly/Annual (d) AVG.NO. CUSTOMERS PER MONTH Amount Previous year (no Quarterly) Current Year (no Quarterly) (f) (e) Previous Year (no Quarterly) (g) Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Line 12, column (b) includes $ of unbilled revenues. Line 12, column (d) includes MWH relating to unbilled revenues FERC FORM NO. 1/3-Q (REV. 12-05) Page 301 Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of REGIONAL TRANSMISSION SERVICE REVENUES (Account 457.1) 1. The respondent shall report below the revenue collected for each service (i.e., control area administration, market administration, etc.) performed pursuant to a Commission approved tariff. All amounts separately billed must be detailed below. Line No. Description of Service (a) Balance at End of Quarter 1 (b) Balance at End of Quarter 2 (c) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 TOTAL FERC FORM NO. 1/3-Q (NEW. 12-05) Page 302 Balance at End of Quarter 3 (d) Balance at End of Year (e) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of ELECTRIC PRODUCTION, OTHER POWER SUPPLY EXPENSES, TRANSMISSION AND DISTRIBUTION EXPENSES Report Electric production, other power supply expenses, transmission, regional control and market operation, and distribution expenses through the reporting period. Account Year to Date Quarter (a) (b) Line No. 1 1. POWER PRODUCTION AND OTHER SUPPLY EXPENSES 2 Steam Power Generation - Operation (500-509) 3 Steam Power Generation - Maintenance (510-515) 4 Total Power Production Expenses - Steam Power 5 Nuclear Power Generation - Operation (517-525) 6 Nuclear Power Generation – Maintenance (528-532) 7 Total Power Production Expenses - Nuclear Power 8 Hydraulic Power Generation - Operation (535-540.1) 9 Hydraulic Power Generation – Maintenance (541-545.1) 10 Total Power Production Expenses – Hydraulic Power 11 Other Power Generation - Operation (546-550.1) 12 Other Power Generation - Maintenance (551-554.1) 13 Total Power Production Expenses - Other Power 14 Other Power Supply Expenses 15 Purchased Power (555) 16 System Control and Load Dispatching (556) 17 Other Expenses (557) 18 Total Other Power Supply Expenses (line 15-17) 19 Total Power Production Expenses (Total of lines 4, 7, 10, 13 and 18) 20 2. TRANSMISSION EXPENSES 21 Transmission Operation Expenses 22 (560) Operation Supervision and Engineering 23 24 (561.1) Load Dispatch-Reliability 25 (561.2) Load Dispatch-Monitor and Operate Transmission System 26 (561.3) Load Dispatch-Transmission Service and Scheduling 27 (561.4) Scheduling, System Control and Dispatch Services 28 (561.5) Reliability, Planning and Standards Development 29 (561.6) Transmission Service Studies 30 (561.7) Generation Interconnection Studies 31 (561.8) Reliability, Planning and Standards Development Services 32 (562) Station Expenses 33 (563) Overhead Line Expenses 34 (564) Underground Line Expenses 35 (565) Transmission of Electricity by Others 36 (566) Miscellaneous Transmission Expenses 37 (567) Rents 38 (567.1) Operation Supplies and Expenses (Non-Major) FERC FORM NO. 1/3-Q (REV 12-05) Page 324a Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of ELECTRIC PRODUCTION, OTHER POWER SUPPLY EXPENSES, TRANSMISSION AND DISTRIBUTION EXPENSES Report Electric production, other power supply expenses, transmission, regional control and market operation, and distribution expenses through the reporting period. Account Year to Date Quarter (a) (b) Line No. 39 TOTAL Transmission Operation Expenses (Lines 22 - 38) 40 Transmission Maintenance Expenses 41 (568) Maintenance Supervision and Engineering 42 (569) Maintenance of Structures 43 (569.1) Maintenance of Computer Hardware 44 (569.2) Maintenance of Computer Software 45 (569.3) Maintenance of Communication Equipment 46 (569.4) Maintenance of Miscellaneous Regional Transmission Plant 47 (570) Maintenance of Station Equipment 48 (571) Maintenance Overhead Lines 49 (572) Maintenance of Underground Lines 50 (573) Maintenance of Miscellaneous Transmission Plant 51 (574) Maintenance of Transmission Plant 52 TOTAL Transmission Maintenance Expenses (Lines 41 - 51) 53 Total Transmission Expenses (Lines 39 and 52) 54 3. REGIONAL MARKET EXPENSES 55 Regional Market Operation Expenses 56 (575.1) Operation Supervision 57 (575.2) Day-Ahead and Real-Time Market Facilitation 58 (575.3) Transmission Rights Market Facilitation 59 (575.4) Capacity Market Facilitation 60 (575.5) Ancillary Services Market Facilitation 61 (575.6) Market Monitoring and Compliance 62 (575.7) Market Facilitation, Monitoring and Compliance Services 63 Regional Market Operation Expenses (Lines 55 - 62) 64 Regional Market Maintenance Expenses 65 (576.1) Maintenance of Structures and Improvements 66 (576.2) Maintenance of Computer Hardware 67 (576.3) Maintenance of Computer Software 68 (576.4) Maintenance of Communication Equipment 69 (576.5) Maintenance of Miscellaneous Market Operation Plant 70 Regional Market Maintenance Expenses (Lines 65-69) 71 TOTAL Regional Control and Market Operation Expenses (Lines 63,70) 72 4. DISTRIBUTION EXPENSES 73 Distribution Operation Expenses (580-589) 74 Distribution Maintenance Expenses (590-598) 75 Total Distribution Expenses (Lines 73 and 74) FERC FORM NO. 1/3-Q (REV 12-05) Page 324b Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of ELECTRIC CUSTOMER ACCOUNTS, SERVICE, SALES, ADMINISTRATIVE AND GENERAL EXPENSES Report the amount of expenses for customer accounts, service, sales, and administrative and general expenses year to date. Line No. Account Year to Date Quarter (a) (b) 1 (901-905) Customer Accounts Expenses 2 (907-910) Customer Service and Information Expenses 3 (911-917) Sales Expenses 4 8. ADMINISTRATIVE AND GENERAL EXPENSES 5 Operations 6 920 Administrative and General Salaries 7 921 Office Supplies and Expenses 8 (Less) 922 Administrative Expenses Transferred-Credit 9 923 Outside Services Employed 10 924 Property Insurance 11 925 Injuries and Damages 12 926 Employee Pensions and Benefits 13 927 Franchise Requirements 14 928 Regulatory Commission Expenses 15 (Less) 929 Duplicate Charges-Credit 16 930.1General Advertising Expenses 17 930.2Miscellaneous General Expenses 18 931 Rents 19 TOTAL Operation (Total of lines 6 thru 18) 20 Maintenance 21 935 Maintenance of General Plant 22 TOTAL Administrative and General Expenses (Total of lines 19 and 21) FERC FORM NO. 1/3-Q (NEW 02-04) Page 325 Name of Respondent This Report Is: Date of Report (1) An Original (Mo, Da, Yr) (2) A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as 'wheeling') Year/Period of Report End of 1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c). 3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affiliation the respondent has with the entities listed in columns (a), (b) or (c) 4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Line No. Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 TOTAL FERC FORM NO. 1 (ED. 12-90) Page 328 Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Name of Respondent This Report Is: Date of Report (1) An Original (Mo, Da, Yr) (2) A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued) (Including transactions reffered to as 'wheeling') Year/Period of Report End of 5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided. 6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract. 7. Report in column (h) the number of megawatts of billing demand that is specified in the firm transmission service contract. Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain. 8. Report in column (i) and (j) the total megawatthours received and delivered. FERC Rate Schedule of Tariff Number (e) Point of Receipt (Subsatation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) Billing Demand (MW) (h) TRANSFER OF ENERGY MegaWatt Hours Received (i) MegaWatt Hours Delivered (j) Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 FERC FORM NO. 1 (ED. 12-90) Page 329 Name of Respondent This Report Is: Date of Report (1) An Original (Mo, Da, Yr) (2) A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued) (Including transactions reffered to as 'wheeling') Year/Period of Report End of 9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively. 11. Footnote entries and provide explanations following all required data. Demand Charges ($) (k) REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Energy Charges (Other Charges) ($) ($) (l) (m) Total Revenues ($) (k+l+m) (n) Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 FERC FORM NO. 1 (ED. 12-90) Page 330 Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of TRANSMISSION OF ELECTRICITY BY ISO/RTOs 1. Report in Column (a) the Transmission Owner receiving revenue for the transmission of electricity by the ISO/RTO. 2. Use a separate line of data for each distinct type of transmission service involving the entities listed in Column (a). 3. In Column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO – Firm Network Service for Others, FNS – Firm Network Transmission Service for Self, LFP – Long-Term Firm Point-to-Point Transmission Service, OLF – Other Long-Term Firm Transmission Service, SFP – Short-Term Firm Point-to-Point Transmission Reservation, NF – Non-Firm Transmission Service, OS – Other Transmission Service and AD- Out-of-Period Adjustments. Use this code for any accounting adjustments or “true-ups” for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. 4. In column (c) identify the FERC Rate Schedule or tariff Number, on separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (b) was provided. 5. In column (d) report the revenue amounts as shown on bills or vouchers. 6. Report in column (e) the total revenues distributed to the entity listed in column (a). Line Payment Received by Statistical FERC Rate Schedule Total Revenue by Rate Total Revenue (Transmission Owner Name) Classification or Tariff Number Schedule or Tarirff No. (a) (b) (c) (d) (e) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 TOTAL FERC FORM NO. 1/3-Q (REV 03-07) Page 331 Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565) (Including transactions referred to as "wheeling") 1. Report all transmission, i.e. wheeling or electricity provided by other electric utilities, cooperatives, municipalities, other public authorities, qualifying facilities, and others for the quarter. 2. In column (a) report each company or public authority that provided transmission service. Provide the full name of the company, abbreviate if necessary, but do not truncate name or use acronyms. Explain in a footnote any ownership interest in or affiliation with the transmission service provider. Use additional columns as necessary to report all companies or public authorities that provided transmission service for the quarter reported. 3. In column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNS - Firm Network Transmission Service for Self, LFP - Long-Term Firm Point-to-Point Transmission Reservations. OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point-to- Point Transmission Reservations, NF - Non-Firm Transmission Service, and OS - Other Transmission Service. See General Instructions for definitions of statistical classifications. 4. Report in column (c) and (d) the total megawatt hours received and delivered by the provider of the transmission service. 5. Report in column (e), (f) and (g) expenses as shown on bills or vouchers rendered to the respondent. In column (e) report the demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report the total of all other charges on bills or vouchers rendered to the respondent, including any out of period adjustments. Explain in a footnote all components of the amount shown in column (g). Report in column (h) the total charge shown on bills rendered to the respondent. If no monetary settlement was made, enter zero in column (h). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. 6. Enter "TOTAL" in column (a) as the last line. 7. Footnote entries and provide explanations following all required data. Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) TRANSFER OF ENERGY MagawattMagawatthours hours Received Delivered (c) (d) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 TOTAL FERC FORM NO. 1/3-Q (REV. 02-04) Page 332 EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS Demand Energy Other Total Cost of Charges Charges Charges Transmission ($) ($) ($) ($) (e) (f) (h) (g) This Report Is: (1) An Original (2) A Resubmission Name of Respondent Date of Report (Mo, Da, Yr) Year/Period of Report End of Depreciation, Depletion and Amortization of Electric Plant (Accts 403, 403.1, 404, and 405) (Except Amortization of Acquisition Adjustments) 1. Report the year to date amounts of depreciation expense, asset retirement cost depreciation, depletion and amortization, except amortization of acquisition adjustments for the accounts indicated and classified according to the plant functional groups described. Functional Classification Depreciation Expense (Account 403) (a) (b) Line No. Amortization of Depreciation Expense for Asset Retirement Other Limited-Term Electric Plant Costs (Account 404) (Account 403.1) (e) (c) 1 2 3 4 5 6 7 8 9 10 11 FERC FORM NO. 1/3-Q (REV. 02-04) Page 338 Amortization of Other Electric Plant (Account 405) Total (e) (f) Name of Respondent This Report Is: (1) An Original (2) A Resubmission Date of Report (Mo, Da, Yr) Year/Period of Report End of AMOUNTS INCLUDED IN ISO/RTO SETTLEMENT STATEMENTS 1. The respondent shall report below the details called for concerning amounts it recorded in Account 555, Purchase Power, and Account 447, Sales for Resale, for items shown on ISO/RTO Settlement Statements. Transactions should be separately netted for each ISO/RTO administered energy market for purposes of determining whether an entity is a net seller or purchaser in a given hour. Net megawatt hours are to be used as the basis for determining whether a net purchase or sale has occurred. In each monthly reporting period, the hourly sale and purchase net amounts are to be aggregated and separately reported in Account 447, Sales for Resale, or Account 555, Purchased Power, respectively. Description of Item(s) Line No. (a) Balance at End of Quarter 1 (b) Balance at End of Quarter 2 (c) 1 Energy 2 Net Purchases (Account 555) 3 Net Sales (Account 447) 4 Transmission Rights 5 Ancillary Services 6 Other Items (list separately) 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 TOTAL FERC FORM NO. 1/3-Q (NEW. 12-05) Page 397 Balance at End of Quarter 3 (d) Balance at End of Year (e) This Report Is: (1) An Original (2) A Resubmission MONTHLY PEAKS AND OUTPUT Name of Respondent Date of Report (Mo, Da, Yr) Year/Period of Report End of (1) (1) Report the monthly peak load and energy output. If the respondent has two or more power systems which are not physically integrated, furnish the required information for each non- integrated system. In quarter 1 report January, February, and March only. In quarter 2 report April, May, and June only. In quarter 3 report July, August, and September only. (2) Report on column (b) by month the system's output in Megawatt hours for each month. (3) Report on column (c) by month the non-requirements sales for resale. Include in the monthly amounts any energy losses associated with the sales. (4) Report on column (d) by month the system's monthly maximum megawatt load (60 minute integration) associated with the system. (5) Report on columns (e) and (f) the specified information for each monthly peak load reported on column (d). (6) Report Monthly Peak Hours in military time; 0100 for 1:00 AM, 1200 for 12 AM, and 1830 for 6:30 PM, etc. NAME OF SYSTEM: Line No. Month (a) Total Monthly Energy (MWH) (b) Monthly Non-Requirements Sales for Resale & Associated Losses (c) 1 January 2 February 3 March 4 Total 5 April 6 May 7 June 8 Total 9 July 10 August 11 September 12 Total FERC FORM NO. 1/3-Q (REV. 02-04) Page 399 MONTHLY PEAK Megawatts (See Instr. 4) (d) Day of Month (e) Hour (f) This Report Is: Date of Report (Mo, Da, Yr) (1) An Original (2) A Resubmission MONTHLY TRANSMISSION SYSTEM PEAK LOAD Name of Respondent Year/Period of Report End of (1) Report the monthly peak load on the respondent's transmission system. If the respondent has two or more power systems which are not physically integrated, furnish the required information for each non-integrated system. (2) Report on Column (b) by month the transmission system's peak load. (3) Report on Columns (c ) and (d) the specified information for each monthly transmission - system peak load reported on Column (b). (4) Report on Columns (e) through (j) by month the system' monthly maximum megawatt load by statistical classifications. See General Instruction for the definition of each statistical classification. NAME OF SYSTEM: Line No. Month Monthly Peak MW - Total Day of Monthly Peak (a) (b) (c) Hour of Firm Network Monthly Service for Self Peak (d) Firm Network Service for Others Long-Term Firm Point-to-point Reservations Other LongTerm Firm Service Short-Term Firm Point-to-point Reservation Other Service (f) (g) (h) (i) (j) (e) 1 January 2 February 3 March 4 Total for Quarter 1 5 April 6 May 7 June 8 Total for Quarter 2 9 July 10 August 11 September 12 Total for Quarter 3 13 October 14 November 15 December 16 Total for Quarter 4 17 Total Year to Date/Year FERC FORM NO. 1/3-Q (NEW. 07-04) Page 400 This Report Is: Date of Report (Mo, Da, Yr) (1) An Original (2) A Resubmission MONTHLY ISO/RTO TRANSMISSION SYSTEM PEAK LOAD Name of Respondent Year/Period of Report End of (1) Report the monthly peak load on the respondent's transmission system. If the Respondent has two or more power systems which are not physically integrated, furnish the required information for each non-integrated system. (2) Report on Column (b) by month the transmission system's peak load. (3) Report on Column (c) and (d) the specified information for each monthly transmission - system peak load reported on Column (b). (4) Report on Columns (e) through (i) by month the system’s transmission usage by classification. Amounts reported as Through and Out Service in Column (g) are to be excluded from those amounts reported in Columns (e) and (f). (5) Amounts reported in Column (j) for Total Usage is the sum of Columns (h) and (i). NAME OF SYSTEM: Line No. Monthly Peak MW - Total Day of Monthly Peak Hour of Monthly Peak Imports into ISO/RTO Exports from ISO/RTO Through and Out Service Network Service Usage Point-to-Point Service Usage Total Usage Month (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) 1 January 2 February 3 March 4 Total for Quarter 1 5 April 6 May 7 June 8 Total for Quarter 2 9 July 10 August 11 September 12 Total for Quarter 3 13 October 14 November 15 December 16 Total for Quarter 4 17 Total Year to Date/Year FERC FORM NO. 1/3-Q (NEW. 07-04) Page 400a INDEX Page No. Schedule Accrued and prepaid taxes ........................................................................ 262-263 Accumulated Deferred Income Taxes .................................................................... 234 272-277 Accumulated provisions for depreciation of common utility plant ............................................................................. 356 utility plant .................................................................................... 219 utility plant (summary) ...................................................................... 200-201 Advances from associated companies .................................................................... 256-257 Allowances ....................................................................................... 228-229 Amortization miscellaneous .................................................................................... 340 of nuclear fuel .............................................................................. 202-203 Appropriations of Retained Earnings .............................................................. 118-119 Associated Companies advances from ................................................................................ 256-257 corporations controlled by respondent ............................................................ 103 control over respondent .......................................................................... 102 interest on debt to .......................................................................... 256-257 Attestation ............................................................................................ i Balance sheet comparative .................................................................................. 110-113 notes to ..................................................................................... 122-123 Bonds ............................................................................................ 256-257 Capital Stock ........................................................................................ 251 expense .......................................................................................... 254 premiums ......................................................................................... 252 reacquired ....................................................................................... 251 subscribed ....................................................................................... 252 Cash flows, statement of ......................................................................... 120-121 Changes important during year ........................................................................ 108-109 Construction work in progress - common utility plant .......................................................... 356 work in progress - electric ...................................................................... 216 work in progress - other utility departments ................................................. 200-201 Control corporations controlled by respondent ............................................................ 103 over respondent .................................................................................. 102 Corporation controlled by .................................................................................... 103 incorporated ..................................................................................... 101 CPA, background information on ....................................................................... 101 CPA Certification, this report form ................................................................. i-ii FERC FORM NO. 1 (ED. 12-93) Index 1 INDEX (continued) Page No. Schedule Deferred credits, other ................................................................................... 269 debits, miscellaneous ............................................................................ 233 income taxes accumulated - accelerated amortization property ........................................................................ 272-273 income taxes accumulated - other property .................................................... 274-275 income taxes accumulated - other ............................................................. 276-277 income taxes accumulated - pollution control facilities .......................................... 234 Definitions, this report form ........................................................................ iii Depreciation and amortization of common utility plant .......................................................................... 356 of electric plant ................................................................................ 219 336-337 Directors ............................................................................................ 105 Discount - premium on long-term debt ............................................................. 256-257 Distribution of salaries and wages ............................................................... 354-355 Dividend appropriations .......................................................................... 118-119 Earnings, Retained ............................................................................... 118-119 Electric energy account .............................................................................. 401 Expenses electric operation and maintenance ........................................................... 320-323 electric operation and maintenance, summary ...................................................... 323 unamortized debt ................................................................................. 256 Extraordinary property losses ........................................................................ 230 Filing requirements, this report form General information .................................................................................. 101 Instructions for filing the FERC Form 1 ............................................................. i-iv Generating plant statistics hydroelectric (large) ........................................................................ 406-407 pumped storage (large) ....................................................................... 408-409 small plants ................................................................................. 410-411 steam-electric (large) ....................................................................... 402-403 Hydro-electric generating plant statistics ....................................................... 406-407 Identification ....................................................................................... 101 Important changes during year .................................................................... 108-109 Income statement of, by departments ................................................................. 114-117 statement of, for the year (see also revenues) ............................................... 114-117 deductions, miscellaneous amortization ........................................................... 340 deductions, other income deduction ............................................................... 340 deductions, other interest charges ............................................................... 340 Incorporation information ............................................................................ 101 FERC FORM NO. 1 (ED. 12-95) Index 2 INDEX (continued) Page No. Schedule Interest charges, paid on long-term debt, advances, etc ............................................... 256-257 Investments nonutility property .............................................................................. 221 subsidiary companies ......................................................................... 224-225 Investment tax credits, accumulated deferred ..................................................... 266-267 Law, excerpts applicable to this report form .......................................................... iv List of schedules, this report form .................................................................. 2-4 Long-term debt ................................................................................... 256-257 Losses-Extraordinary property ........................................................................ 230 Materials and supplies ............................................................................... 227 Miscellaneous general expenses ....................................................................... 335 Notes to balance sheet ............................................................................. 122-123 to statement of changes in financial position ................................................ 122-123 to statement of income ....................................................................... 122-123 to statement of retained earnings ............................................................ 122-123 Nonutility property .................................................................................. 221 Nuclear fuel materials ........................................................................... 202-203 Nuclear generating plant, statistics ............................................................. 402-403 Officers and officers' salaries ...................................................................... 104 Operating expenses-electric ............................................................................ 320-323 expenses-electric (summary) ...................................................................... 323 Other paid-in capital .................................................................................. 253 donations received from stockholders ............................................................. 253 gains on resale or cancellation of reacquired capital stock .................................................................................... 253 miscellaneous paid-in capital .................................................................... 253 reduction in par or stated value of capital stock ................................................ 253 regulatory assets ................................................................................ 232 regulatory liabilities ........................................................................... 278 Peaks, monthly, and output ........................................................................... 401 Plant, Common utility accumulated provision for depreciation ........................................................... 356 acquisition adjustments .......................................................................... 356 allocated to utility departments ................................................................. 356 completed construction not classified ............................................................ 356 construction work in progress .................................................................... 356 expenses ......................................................................................... 356 held for future use .............................................................................. 356 in service ....................................................................................... 356 leased to others ................................................................................. 356 Plant data ...................................................................................336-337 401-429 FERC FORM NO. 1 (ED. 12-95) Index 3 INDEX (continued) Page No. Schedule Plant - electric accumulated provision for depreciation ........................................................... 219 construction work in progress .................................................................... 216 held for future use .............................................................................. 214 in service ................................................................................... 204-207 leased to others ................................................................................. 213 Plant - utility and accumulated provisions for depreciation amortization and depletion (summary) ............................................................. 201 Pollution control facilities, accumulated deferred income taxes ..................................................................................... 234 Power Exchanges .................................................................................. 326-327 Premium and discount on long-term debt ............................................................... 256 Premium on capital stock ............................................................................. 251 Prepaid taxes .................................................................................... 262-263 Property - losses, extraordinary ..................................................................... 230 Pumped storage generating plant statistics ....................................................... 408-409 Purchased power (including power exchanges) ...................................................... 326-327 Reacquired capital stock ............................................................................. 250 Reacquired long-term debt ........................................................................ 256-257 Receivers' certificates .......................................................................... 256-257 Reconciliation of reported net income with taxable income from Federal income taxes ...................................................................... 261 Regulatory commission expenses deferred .............................................................. 233 Regulatory commission expenses for year .......................................................... 350-351 Research, development and demonstration activities ............................................... 352-353 Retained Earnings amortization reserve Federal ..................................................................... 119 appropriated ................................................................................. 118-119 statement of, for the year ................................................................... 118-119 unappropriated ............................................................................... 118-119 Revenues - electric operating .................................................................... 300-301 Salaries and wages directors fees ................................................................................... 105 distribution of .............................................................................. 354-355 officers' ........................................................................................ 104 Sales of electricity by rate schedules ............................................................... 304 Sales - for resale ............................................................................... 310-311 Salvage - nuclear fuel ........................................................................... 202-203 Schedules, this report form .......................................................................... 2-4 Securities exchange registration ........................................................................ 250-251 Statement of Cash Flows .......................................................................... 120-121 Statement of income for the year ................................................................. 114-117 Statement of retained earnings for the year ...................................................... 118-119 Steam-electric generating plant statistics ....................................................... 402-403 Substations .......................................................................................... 426 Supplies - materials and ............................................................................. 227 FERC FORM NO. 1 (ED. 12-90) Index 4 INDEX (continued) Page No. Schedule Taxes accrued and prepaid ......................................................................... 262-263 charged during year ......................................................................... 262-263 on income, deferred and accumulated ............................................................. 234 272-277 reconciliation of net income with taxable income for ............................................ 261 Transformers, line - electric ....................................................................... 429 Transmission lines added during year ..................................................................... 424-425 lines statistics ............................................................................ 422-423 of electricity for others ................................................................... 328-330 of electricity by others ........................................................................ 332 Unamortized debt discount ............................................................................... 256-257 debt expense ................................................................................ 256-257 premium on debt ............................................................................. 256-257 Unrecovered Plant and Regulatory Study Costs ........................................................ 230 FERC FORM NO. 1 (ED. 12-90) Index 5
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File Type : PDF File Type Extension : pdf MIME Type : application/pdf PDF Version : 1.4 Linearized : No Page Count : 54 XMP Toolkit : Adobe XMP Core 5.4-c005 78.147326, 2012/08/23-13:03:03 Producer : ActivePDF Server Keywords : FERC FINANCIAL REPORT..FERC FORM No. 1: Annual Report of..Major Electric Utilities, Licensees..and Others and Supplemental..Form 3-Q: Quarterly Financial Report Modify Date : 2017:02:17 08:52:40-05:00 Create Date : 2016:12:22 15:08:14-05:00 Creator Tool : Server http://www.activepdf.com Metadata Date : 2017:02:17 08:52:40-05:00 Document ID : uuid:c1efa134-cadd-11e6-0000-bc7c2199efbb Instance ID : uuid:d50abca0-fc83-4a87-9fdf-1ecf610bf4c3 Format : application/pdf Title : FORM No. 1-3Q Creator : FERC Description : FORM No. 1-3Q Subject : FERC FINANCIAL REPORT, FERC FORM No. 1: Annual Report of, Major Electric Utilities, Licensees, and Others and Supplemental, Form 3-Q: Quarterly Financial Report Aptkver : 5.5.0.15059 Pro Production-32 APTKVER : 5.5.0.15059 Pro Production-32 Author : FERC Warning : [Minor] Ignored duplicate Info dictionaryEXIF Metadata provided by EXIF.tools