ATTACHMENT J FORMULA RATES EXHIBIT 1a RATE YEAR JUNE 1, 2019 TO MAY 31, 2020
ACTUAL ATRR & CHARGES BASED ON ACTUAL CY 2019 VALUES
Summary of Charges for Wholesale Customers a b c d e f
= b / 12 = b / 52 = d / 5 = e / 16
Yearly Monthly Weekly Daily Hourly
$/kW/Yr $/kW/Mo $/kW/Wk $/kW/Day $/kW/Hr
Line Description Value (Note 3) (Note 3) (Note 3) (Note 4) (Note 5) Reference(s)
1 Schedule 1 - Scheduling, System Control and Dispatch Service
2 Annual Cost $ 482,538 Exhibit 10 at 10a
3 Applicable 12-CP Demand kW Value 100,727 Exhibit 8 at 14a * 1000
4 Rate $ 4.79 $ 0.40 $ 0.09 $ 0.018 $ 0.0011 4b = 2a / 3a
5
6 Schedule 2 - Reactive Supply and Voltage Control
7 Annual VAR Charges ($) $ 90,000 Note 1
8 Applicable 12-CP Demand kW Value 100,727 Exhibit 8 at 14a * 1000
9 Rate $ 0.89 $ 0.07 $ 0.02 $ 0.004 $ 0.0003 9b = 7a / 8a
10
11 Attachment H - Network Integration Transmission Service (NITS)
12 Annual Transmission Revenue Requirement $ 9,114,658 Exhibit 2 at 39a
13 Applicable 12-CP Demand kW Value 100,727 Exhibit 8 at 14a * 1000
14 Rate $ 90.49 $ 7.54 $ 1.74 $ 0.348 $ 0.0218 14b = 12a / 13a
15
16 Schedule 7 - Long Term or Short Term Firm Point to Point (PTP)
17 Annual Transmission Revenue Requirement $ 9,114,658 Exhibit 2 at 39a
18 Applicable 12-CP Demand kW Value 100,727 Exhibit 8 at 14a * 1000
19 Rate $ 90.49 $ 7.54 $ 1.74 $ 0.348 $ 0.0218 19b = 17a / 18a
20
21 Schedule 8 - Non-Firm Point to Point (PTP)
22 Annual Transmission Revenue Requirement $ 9,114,658 Exhibit 2 at 39a
23 Applicable 12-CP Demand kW Value 100,727 Exhibit 8 at 14a * 1000
24 Rate $ 90.49 $ 7.54 $ 1.74 $ 0.348 $ 0.0218 24b = 22a / 23a, Note 2, Note 6
Notes
1 VAR Charges per Docket No. ER03-689. 2
3 Value rounded to nearest $0.01. 4 Value rounded to nearest $0.001. 5 Value rounded to nearest $0.0001.
6 Yearly non-firm point-to-point service not offered. Value shown in 24b only for purposes of calculating charges in 24c and 24d.
For off-peak non-firm PTP transmission service (9 p.m. to 7 a.m. Monday - Friday and all day Saturday and Sunday) the daily rate cap shall be calculated by dividing the annual rate by 365 and the hourly rate shall be calculated by dividing the annual rate by 8760).
3 Retail Load Ratio Share (rounded to 2 decimal places) 78.01% Exhibit 8 at 16f
4 Subtotal $ 7,110,345 2a * 3a
5
6 Customer Accounting Costs Allocated to Retail $ 352,345 WP Customer Costs at 7a
7 Schedule 1 Charges $ 376,428 Exhibit 10 at 4a * 3a
8 Schedule 2 Charges $ 70,209 Exhibit 10 at 3a (neg.) * 3a
9 NMISA Operational Costs $ 196,022 Exhibit 10 at 2a (neg.)
10 Adjustments $ (46,321) WP Retail Adjustments [11d + 11e]
11 Actual Retail Transmission Revenue Requirement $ 8,059,028 Sum [4a:10a]
12
13 Deferred $ Associated with Prior Year Adjustments $ 185,020 WP Retail June True-Up at 30d
14 Retail Revenue Requirement to Be Used for Charges $ 8,244,047 Sum [11a, 15a, 16a, 17a]
Customer Accounting Costs Allocated to Retail a b c d e f
= 18a * c = d / a = d / b Class Rate Class Rate Class 12-CP % Revenue Req. (Note 4) (Note 5)
Line MPD Rate Class Designation kWh kW (Note 3) $ $/kWh $/kW-mo Reference(s)
19 Residential (A/A1/AH/AHN) (Note 3) 191,339,737 37.3% $ 3,073,060 $ 0.016061 FF1 at 304, Company Records
20 General Service (C,D-2,F,SNO) 95,741,752 21.3% $ 1,757,098 $ 0.018352 FF1 at 304, Company Records
21 Medium Power Service - Primary (EP) (Note 3) 11,599,668 37,759 2.4% $ 193,812 $ 5.13 FF1 at 304, Company Records
22 Large Power Service - Primary TOU (E-P-T) 18,134,760 49,499 2.0% $ 164,763 $ 3.33 FF1 at 304, Company Records
23 Medium Power Service - Secondary (ES) 64,234,345 168,319 13.5% $ 1,109,068 $ 6.59 FF1 at 304, Company Records
24 Large Power Service - Secondary TOU (E-S-T) 8,598,494 17,769 1.7% $ 143,990 $ 8.10 FF1 at 304, Company Records
25 Sub-Transmission Power Service (S-T) 26,453,000 82,388 5.5% $ 453,132 $ 5.50 FF1 at 304, Company Records
26 Transmission Power Service (H-T) 96,597,000 175,512 15.9% $ 1,308,986 $ 7.46 FF1 at 304, Company Records
27 Street & Area Lighting (SL, T) 2,818,592 0.5% $ 40,138 $ 0.014241 FF1 at 304, Company Records
28 Retail Revenue Requirement to Be Used for Charges 515,517,348 100.0% $ 8,244,047 Sum [19:27]
Notes
1 Billing units corresponding to the most recent calendar year will be used.
2 kWh and kW are annual values. Annual kW = kW-month * 12.
3 Retail 12 CPs will be updated to the most current available calendar year.
4 Value rounded to nearest $0.000001.
5 Value rounded to nearest $0.01.
ATTACHMENT J FORMULA RATES EXHIBIT 2 RATE YEAR JUNE 1, 2019 TO MAY 31, 2020
ACTUAL ATRR & CHARGES BASED ON ACTUAL CY 2019 VALUES
Summary of Calculations for Transmission Revenue Requirement a
Line Description Value Reference(s)
1 TRANSMISSION INVESTMENT BASE
2 Plant
3 Transmission Plant $ 74,204,282 Exhibit 4 at 1r
4 General Plant $ 3,605,519 Exhibit 4 at 3r
5 Intangible Plant $ 77,925 Exhibit 4 at 5r
6 Plant Held for Future Use $ - Exhibit 4 at 10r
7 Total Plant $ 77,887,726 Sum [3a:6a]
8
9 Accumulated Plant Depreciation and Amortization
10 Transmission Plant $ (14,836,126) Exhibit 4 at 13r
11 General Plant $ (1,184,957) Exhibit 4 at 14r
12 Other Plant $ (71,819) Exhibit 4 at 15r
13 Total Depreciaton and Amortization $ (16,092,903) Sum [10a:12a]
14
15 Accumulated Deferred Taxes $ (6,317,195) Exhibit 4 at 21r
16 Deferred Director Fees $ (37,366) Exhibit 4 at 7r
17 Other Assets/Liabilities $ (3,197,458) Exhibit 4 at 27r
18 Cash Working Capital $ 180,833 Exhibit 4 at 39r
19 Materials and Supplies $ 250,828 Exhibit 4 at 34r
20 Prepayments $ 76,238 Exhibit 4 at 29r
21 Total Investment Base $ 52,750,704 7a + Sum [13a:20a]
22 Cost of Capital Rate (rounded to 2 decimal places) 9.37% Exhibit 3 at 4d
23
24 Investment Return and Associated Income Taxes $ 4,942,741 21a * 22a
25 Depreciation and Amortization Expense $ 1,621,445 Exhibit 5 at 5e
26.1 Amortization of Excess Federal Deferred Income Tax Liability $ (219,521) Exhibit 5 at 6.5e
26.2 Amortization of Related Investment Tax Credits $ - Exhibit 5 at 7e
27 Property Tax Expense $ 907,652 Exhibit 5 at 9e
28 Payroll Tax Expense $ 98,525 Exhibit 5 at 11e
29 Operation and Maintenance Expense $ 641,862 Exhibit 5 at 16e
30 Administrative and General Expense $ 804,801 Exhibit 5 at 29e
31 Transmission Related Revenues (neg.) $ (146,950) Exhibit 7 at 21a
32 Adjustments $ 267,485 WP Wholesale Adjustments [11d + 11e]
32.1 Adjustment for Return of 2018 Excess ADIT Amortization in 2018-2019 Charges $ 196,619
8 Unamortized Gain on Reacquired Debt $ - $ - FF1 at 113:61d; FF1 at 113:61c 9 Unamortized Loss on Reacquired Debt (neg.) $ (31,089)$ (17,277) FF1 at 111:81d; FF1 at 111:81c 10 Unamortized Debt Expenses (neg.) $ (1,231,872)$ (1,418,002) FF1 at 111:69d; FF1 at 111:69c 11 Long-Term Debt Net Proceeds $ 349,533,305 $ 397,102,754 $ 373,318,030 Sum [7a:10a]; Sum [7b:10b]; Avg [11a:11b] 12
13 Net Interest Charges $ 18,146,554 FF1 at 117:70c 14 AFUDC on Borrowed Funds $ 818,249 FF1 at 117:69c 15 Other Interest (neg.) $ (510,453) FF1 at 117:68c 16 Annual Debt Cost $ 18,454,350 Sum [13b:15b] 17
18 Emera Maine Total Capital $ 789,921,029 Sum [7c, 24c, 37c] 19 Long-Term Debt Capitalization Ratio 47.4310% 7c / 18c
20 Long-Term Debt Cost Rate 4.9433% 16b / 11c
21 Long-Term Debt Component 2.3447% 19d * 20d
22
23 Preferred Stock Component
24 Preferred Stock $ 365,400 $ 365,400 $ 365,400 FF1 at 112:3d; FF1 at 112:3c; Avg [24a:24b] 25 Preferred Dividends (neg.) (Note 3) $ 25,578 FF1 at 118:29c
26 Emera Maine Total Capital $ 789,921,029 Sum [7c, 24c, 37c] 27 Preferred Stock Capitalization Ratio 0.0463% 24c / 26c
28 Preferred Stock Cost Rate 7.0000% 25b / 24c
29 Preferred Stock Component 0.0032% 27d * 28d
30
31 Return on Equity Component
32 Total Proprietary Capital $ 529,532,360 $ 531,922,441 FF1 at 112:16d; FF1 at 112:16c 33 Goodwill Docket Nos. EC01-13, EC10-67 (neg.) $ (109,107,429) $ (109,107,429) Company Records, Note 2 34 Account No. 216.1 (neg.) $ (5,667,462)$ (7,064,723) FF1 at 112:12d; FF1 at 112:12c 35 Account No. 204 (neg.) $ (365,400) $ (365,400) FF1 at 112:3d; FF1 at 112:3c 36 Account No. 219 (neg.) $ - $ - FF1 at 112:15d; FF1 at 112:15c 37 Emera Maine Common Equity Adjusted $ 414,392,069 $ 415,384,889 $ 414,888,479 Sum [32a:36a]; Sum [32b:36b]; Avg [37a:37b] 38
39 Emera Maine Total Capital $ 789,921,029 Sum [7c, 24c, 37c] 40 Common Equity Capitalization Ratio 52.5228% 37c / 39c
41 Return on Equity Rate 9.6000% Note 1
42 Return on Equity Component 5.0422% 40d * 41d
43
44 Federal Income Tax
45 (A+[(B+C)/D]xFT
46 where: 1-FT
47 FT = Emera Maine federal income tax rate 21.0000% Company Records 48 A = Equity portion of weighted cost of capital 5.0454% 29d + 42d 49 B = MPD Transmission-Related Amortization of Investment Tax Credits $ - Company Records 50 C = MPD Equity AFUDC component of transmission depreciation expense $ 11,396 Company Records 51 D = MPD Transmission Investment Base $ 52,750,704 Exhibit 4 at 41r
52 Federal Income Tax 1.3469% Per Formula at 45-46
53
54 State Income Tax
55 ((A+[(B+C)/D])+E)xST
56 where: 1-ST
57 ST = Emera Maine state income tax rate 8.9300% Company Records 58 A = Equity portion of weighted cost of capital 5.0454% 29d + 42d 59 B = MPD Transmission-Related Amortization of Investment Tax Credits $ - Company Records 60 C = MPD Equity AFUDC component of transmission depreciation expense $ 11,396 Company Records 61 D = MPD Transmission Investment Base $ 52,750,704 Exhibit 4 at 41r
62 E = Federal Income Tax 1.3469% 52d
63 State Income Tax 0.6289% Per Formula at 55-56
Notes
1 Return on Equity Rate will not be changed absent a proceeding under Federal Power Act Section 205 or Section 206. 2 Goodwill (Acquisition Premium) is excluded from ROE calculation.
RATE YEAR JUNE 1, 2019 TO MAY 31, 2020
ACTUAL ATRR & CHARGES BASED ON ACTUAL CY 2019 VALUES
Development of Transmission-Related Rate Base Components a b c d e f g h i j k l m n = avg. [a:m] p = n * o r = p * q
Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Input Value MPD
Line 2018 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 (Note 1) MPD Transmission Reference(s)
1 MPD Total Transmission Plant $ 72,675,487 $ 72,640,929 $ 74,164,724 $ 74,168,310 $ 74,184,669 $ 74,225,238 $ 74,100,448 $ 74,100,448 $ 74,113,912 $ 74,318,694 $ 74,318,694 $ 74,318,694 $ 77,325,425 $ 74,204,282 MPD 100.00%$ 74,204,282 All Trans. 100.00%$ 74,204,282 FF1 at 206:58b, 207:58g, Company Records 2
3 Transmission Related General Plant $ 25,571,588 $ 25,594,426 $ 25,580,279 $ 26,545,346 $ 26,545,346 $ 26,692,785 $ 26,692,785 $ 26,692,785 $ 26,692,785 $ 26,692,785 $ 26,728,365 $ 26,772,264 $ 27,066,047 $ 26,451,353 MPD 100.00%$ 26,451,353 Salaries & Wages 13.63%$ 3,605,519 FF1 at 206:99b, 207:99g, Company Records 4
5 Transmission Related Intangible Plant 485,525 489,400 489,400 489,400 489,400 489,400 489,400 489,400 589,474 589,474 589,474 893,305 858,868 $ 571,686 MPD 100.00%$ 571,686 Salaries & Wages 13.63%$ 77,925 FF1 at 204:5b, 205:5g, Company Records 6
7 Deferred Director Fees $ (365,509)$ (350,279)$ (335,050)$ (319,820)$ (304,591)$ (289,361)$ (274,132)$ (258,902)$ (243,672)$ (228,443)$ (213,213)$ (197,984)$ (182,754)$ (274,132) MPD 100.00%$ (274,132)Salaries & Wages 13.63%$ (37,366) FF1 at 269:f, Company Records
8 TOTAL $ 77,850,360 Sum [1r:7r]
9
10 Transmission Plant Held for Future Use $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - MPD 100.00%$ - All Trans. 100.00%$ - FF1 at 214, Company Records 11
12 Transmission Accumulated Depreciation and Amortization All Trans. 100.00%
13 Transmission Plant Accumulated Depreciation (neg.) (14,081,113) (14,209,629) (14,340,370) (14,471,117) (14,601,887) (14,732,735) (14,863,343) (14,993,950) (15,124,584) (15,247,027) (15,378,048) (15,509,068) (15,316,770)$ (14,836,126) MPD 100.00%$ (14,836,126) All Trans. 100.00%$ (14,836,126) FF1 at 219:25b, Company Records 14 General Plant Accumulated Depreciation (neg.) $ (8,356,800) $ (8,416,821)$ (8,476,826)$ (8,536,005)$ (8,594,959)$ (8,654,423)$ (8,713,886)$ (8,773,350)$ (8,832,813)$ (8,892,277)$ (8,941,947)$ (9,001,764)$ (8,820,563)$ (8,693,264) MPD 100.00%$ (8,693,264)Salaries & Wages 13.63%$ (1,184,957) FF1 at 219:28b, Company Records 15 Accum. Provision for Amortization of Other Utility Plant (neg.) $ (558,177)$ (554,752)$ (551,326)$ (547,900)$ (544,474)$ (541,049)$ (537,623)$ (534,197)$ (533,552)$ (532,225)$ (530,898)$ (538,012)$ (345,410)$ (526,892) MPD 100.00%$ (526,892)Salaries & Wages 13.63%$ (71,819) FF1 at 200:21b, Company Records
16 TOTAL $ (16,092,902.95) Sum [13r:15r]
17
18 Transmission Accumulated Deferred Taxes
19 Accumulated Deferred Taxes (neg.) Acct. Nos. 282 and 283 $ (6,559,138) WP ADIT at 75p + WP ADIT at 113p
20 Accumulated Deferred Taxes (pos.) Acct. No. 190 $ 241,943 WP ADIT at 37p
21 TOTAL $ (6,317,195) 19r + 20r
22
23 Other Transmission-Related Assets/Liabilities
24 Other Regulatory Assets $ 5,292,459 $ 5,227,952 $ 5,163,446 $ 5,098,940 $ 5,034,433 $ 4,969,927 $ 4,905,420 $ 4,840,914 $ 4,776,407 $ 4,711,901 $ 4,647,395 $ 4,582,888 $ 3,527,627 $ 4,829,208 MPD 100.00%$ 4,829,208 Salaries & Wages 13.63%$ 658,258 FF1 at 232:f, Company Records 25 Accumulated Provision for Pensions and Benefits (neg.) $ (4,551,007) $ (4,556,626)$ (4,562,245)$ (4,417,864)$ (4,423,483)$ (4,429,102)$ (4,284,720)$ (4,290,339)$ (4,295,958)$ (4,001,150)$ (4,006,769)$ (4,012,388)$ (4,018,007)$ (4,296,128) MPD 100.00%$ (4,296,128)Salaries & Wages 13.63%$ (585,595) FF1 at 112:29, Company Records 26.1 Excess Federal Deferred Income Tax Liability (neg.) $ (2,438,668) $ (2,913,676)$ (2,900,515)$ (2,887,354)$ (2,874,192)$ (2,861,031)$ (2,847,870)$ (2,834,708)$ (2,821,547)$ (2,808,386)$ (2,795,225)$ (2,782,063)$ (2,768,902)$ (2,810,318) MPD 100.00%$ (2,810,318) All Trans. 100.00%$ (2,810,318) WP EADIT Liability, 6a:6m 26.2 Other Regulatory Liabilities (neg.) $ (3,438,651) $ (3,427,123)$ (3,411,240)$ (3,395,011)$ (3,390,310)$ (3,385,588)$ (3,366,431)$ (3,355,661)$ (3,343,974)$ (3,333,799)$ (3,349,304)$ (3,337,599)$ (3,317,871)$ (3,373,274) MPD 100.00%$ (3,373,274)Salaries & Wages 13.63%$ (459,803) FF1 at 278:f, Company Records
27 TOTAL $ (3,197,458) Sum [24r:26r]
28
29 Transmission Prepayments (Acct. No. 165) $ 2,537,183 $ 2,423,848 $ 2,477,693 $ 3,572,449 $ 3,163,710 $ 1,475,994 $ 1,711,117 $ 1,948,506 $ 6,404,912 $ 3,812,716 $ 4,807,388 $ 4,983,427 $ 4,171,849 $ 3,345,445 Total Plant 16.72%$ 559,310 Salaries & Wages 13.63%$ 76,238 FF1 at 111:57c 30
31 Transmission Materials and Supplies
32 Transmission Plant $ 2,565,967 $ 1,286,811 $ 1,289,608 $ 1,292,357 $ 1,270,408 $ 1,264,165 $ 1,271,366 $ 1,313,354 $ 1,220,972 $ 1,344,668 $ 1,330,504 $ 1,312,795 $ 1,301,100 $ 1,389,544 Total Plant 16.72%$ 232,312 All Trans. 100.00%$ 232,312 FF1 at 227:8b; FF1 at 227:8c 33 Stores Expense Undistributed $ 260,194 $ 260,194 $ 260,194 $ 260,194 $ 260,194 $ 260,194 $ 260,194 $ 260,194 $ 260,194 $ 567,556 $ 567,556 $ 260,194 $ 260,194 $ 307,480 Total Plant 16.72%$ 51,406 Plant 36.02%$ 18,517 FF1 at 227:16b; FF1 at 227:16c
34 TOTAL $ 250,828 32r + 33r
35
36 Cash Working Capital
37 Operation and Maintenance Expense $ 641,862 MPD 100.00%$ 641,862 Fixed Multiplier 12.50%$ 80,233 Exhibit 5 at 16e 38 Administrative and General Expense $ 804,801 MPD 100.00%$ 804,801 Fixed Multiplier 12.50%$ 100,600 Exhibit 5 at 29e
39 TOTAL $ 180,833 37r + 38r
40
41 TOTAL TRANSMISSION INVESTMENT BASE (MPD) $ 52,750,704 Sum [8r, 10r, 16r, 21r, 27r, 29r, 34r, 39r]
Notes
1 Values exclude transaction-related costs for which recovery has not been authorized by the Commission.
o q
Company Allocator MPD Allocator/Adj. Factor
3 General Plant Depreciation and Amortization $ 714,380 MPD 100.00% $ 714,380 Salaries & Wages 13.63% $ 97,375 FF1 at 336:10f, Company Records 4 Intangible Plant Amortization $ (8,569) MPD 100.00% $ (8,569) Salaries & Wages 13.63% $ (1,168) FF1 at 336:1f, Company Records
5 TOTAL $ 1,621,445 Sum [2e:4e]
6.1
6.2 Amortization of Excess Federal Deferred Income Tax Liability
6.3 Amortized Amount $ (157,935) MPD 100.00% $ (157,935) All Trans. 100.00% $ (157,935) WP EADIT Amortization, 5c
6.4 Blended Federal & State Statutory Tax Rate 28.05% 1 - [(1 - Exhibit 3 at 47d) * (1 - Exhibit 3 at 57d)]
6.5 Grossed Up Amortized Amount $ (219,521) 6.3e / (1 - 6.4e)
6.6
7 Transmission-Related Amortization of Investment Tax Credits $ - MPD 100.00% $ - Plant 36.02% $ - FF1 at 266:8f, Company Records 8
9 Transmission-Related Property Tax Expense $ 15,071,947 Total Plant 16.72% $ 2,519,810 Plant 36.02% $ 907,652 FF1 at 263:i, Company Records 10
11 Transmission-Related Payroll Tax Expense $ 2,779,210 Cust/Load/Sales 26.01% $ 722,817 Salaries & Wages 13.63% $ 98,525 FF1 at 263:i, Company Records 12
13 Transmission Operation and Maintenance
14 Account Nos. 560-564, 566-573 $ 1,410,421 MPD 100.00% $ 1,410,421 All Trans. 100.00% $ 1,410,421 FF1 at 321:83b-95b, 321:97b-98b, 321:111b, Company Records 15 Account No. 561 (neg.) $ (768,560) MPD 100.00% $ (768,560) All Trans. 100.00% $ (768,560) Exhibit 10 at 1a
16 TOTAL $ 641,862 14e + 15e
17
18 Transmission-Related Administrative and General Expense
19 Account Nos. 920-935 $ 9,694,802 Cust./Sales 23.88% $ 2,315,398 Salaries & Wages 13.63% $ 315,606 FF1 at 323:197b
20 Account Nos. 924, 928, 930.1 (all neg.) $ (4,599,204) Cust./Sales 23.88% $ (1,098,423) Salaries & Wages 13.63% $ (149,723) FF1 at 323:185b, 323:189b, 323:191b 21 Account No. 923 Regulatory Proceedings (neg.) $ - Cust./Sales 23.88% $ - Salaries & Wages 13.63% $ - FF1 at 323:184b, Company Records 22 Account No. 926 MPD PBOP (neg.) $ 465,629 MPD 100.00% $ 465,629 Salaries & Wages 13.63% $ 63,469 FF1 at 323:187b, Company Records 23 Account No. 924 Property Insurance $ 427,344 Total Plant 16.72% $ 71,446 Plant 36.02% $ 25,735 FF1 at 323:185b
24 Account No. 928 Commission Annual Charges $ 56,180 MPD 100.00% $ 56,180 All Trans. 100.00% $ 56,180 FF1 at 323:189b, Company Records 25 Account No. 928 Transmission-Related (other than Annual Charges) $ 496,351 MPD 100.00% $ 496,351 All Trans. 100.00% $ 496,351 FF1 at 323:189b, Company Records 26 Account No. 923 MPD Regulatory Proceedings $ - MPD 100.00% $ - All Trans. 100.00% $ - FF1 at 323:184b, Company Records 27 Account No. 926 MPD PBOP Fixed Amount $ (20,669) MPD 100.00% $ (20,669) Salaries & Wages 13.63% $ (2,817) Note 2
28 Account No. 407.3 Amortization of Pension and PBOP Regulatory Asset $ - MPD 100.00% $ - Salaries & Wages 13.63% $ - FF1 at 114:12c, Company Records
29 TOTAL $ 804,801 Sum [19e:28e]
Notes
1 Values exclude transaction-related costs for which recovery has not been authorized by the Commission. 2 PBOP will not be changed absent a proceeding under Federal Power Act Section 205 or Section 206.
ATTACHMENT J FORMULA RATES EXHIBIT 6 RATE YEAR JUNE 1, 2019 TO MAY 31, 2020
ACTUAL ATRR & CHARGES BASED ON ACTUAL CY 2019 VALUES
Allocation Factors a
Line Description Value Reference(s)
Company Allocators
1 Bangor Hydro District Customer Count 128,682 FF1 at 304:d
2 Maine Public District Customer Count 35,931 FF1 at 304:d
3 Company Customer Count (subtotal) 164,613 1a + 2a
4 Company Customer Count Allocator (BHD) 78.17% 1a / 3a
5 Company Customer Count Allocator (MPD) 21.83% 2a / 3a 6
7 Company Customer/Load/Sales Allocator (BHD) 73.99% 4a / 3 + 16a / 3 + 22a / 3 8 Company Customer/Load/Sales Allocator (MPD) 26.01% 5a / 3 + 17a / 3 + 23a / 3 9
10 Company Customer/Sales Allocator (BHD) 76.12% 4a / 2 + 16a / 2 11 Company Customer/Sales Allocator (MPD) 23.88% 5a / 2 + 17a / 2 12
13 Bangor Hydro District Energy Sales (MWh) 1,453,698 FF1 at 304:b 14 Maine Public District Energy Sales (MWh) 509,116 FF1 at 304:b 15 Company Energy Sales (subtotal) 1,962,813 13a + 14a
16 Company Energy Sales Allocator (BHD) 74.06% 13a / 15a
17 Company Energy Sales Allocator (MPD) 25.94% 14a / 15a
18
19 Bangor Hydro District Monthly Peak Loads (MW) 2,782 FF1 at 400 Sum [1b:16b] 20 Maine Public District Monthly Peak Loads (MW) 1,207 FF1 at 400 Sum [1b:16b] 21 Company Monthly Peak Loads (Subtotal) 3,989 19a + 20a
22 Company Monthly Peak Loads Allocator (BHD) 69.74% 19a / 21a 23 Company Monthly Peak Loads Allocator (MPD) 30.26% 20a / 21a 24
25 Bangor Hydro District Revenue $ 125,605,459 FF1 at 304:c 26 Maine Public District Revenue $ 26,502,107 FF1 at 304:c 27 Company Revenues (Subtotal) $ 152,107,566 25a + 26a
28 Company Revenue Allocator (BHD) 82.58% 25a / 27a
29 Company Revenue Allocator (MPD) 17.42% 26a / 27a
30
31 Bangor Hydro District Total Electric Plant In Service (13-mo. avg.) $ 1,077,128,208 Company Records 32 Maine Public District Total Electric Plant In Service (13-mo. avg.) $ 216,230,823 Company Records 33 Company Total Electric Plant In Service (subtotal) $ 1,293,359,032 31a + 32a
34 Company Total Plant Allocator (BHD) 83.28% 31a / 33a
35 Company Total Plant Allocator (MPD) 16.72% 32a / 33a
MPD Allocators
36 MPD Average Total Transmission Plant (13-mo. avg.) $ 74,204,282 Exhibit 4 at 1r 37 MPD Transmission-Related General and Intangible Plant (13-mo. avg.) $ 3,683,444 Exhibit 4 [3r + 5r] 38 MPD Electric Plant in Service (13-mo. avg.) $ 216,230,823 32a
39 MPD Plant Allocator (Transmission) 36.02% (36a + 37a) / 38a
40
41 Maine Public District Transmission Revenue $ 5,257,630 Company Records 42 Maine Public District Total Revenue $ 26,502,107 26a
43 MPD Revenue Allocator (Transmission) 19.84% 41a / 42a
Salaries and Wages Allocator
44 Transmission Salaries and Wages $ 2,772,581 FF1 at 354:21b 45 Total Operations and Maintenance Salaries and Wages $ 25,551,546 FF1 at 354:28b 46 Administrative and General Salaries and Wages $ 5,210,918 FF1 at 354:27b 47 Company Salaries and Wages Allocator (Transmission) 13.63% 44a / (45a - 46a)
Notes
1 Point-to-Point & Settled Transaction Revenues Notes 1 and 2
2 Evergreen Wind Power $ 121,345 FF1 at 330:n
3 ReEnergy Ashland LLC $ 42,201 FF1 at 330:n 4 Refunds to PTP Customers 5/2019 $ (16,596) 5 6 7 8
9 TOTAL $ 146,950 Sum [2a:8a]
10
11 Transmission Plant-Related Rents and General Plant-Related Rents Note 3
12 13
14 TOTAL $ - 12a + 13a
15
16 Other Transmission-Related Revenues 17
18
19 TOTAL $ - 17a + 18a
20
21 TOTAL TRANSMISSION-RELATED REVENUES $ 146,950 Sum [9a, 14a, 19a]
Notes 1 2
3
Includes all transmission-related revenues recorded in Account 456 associated with the rolled-in base transmission rates for point-to-point or ancillary services on FF1 at 330:k and 330:m attributable to MPD.
Include all transmission-related revenues recorded in Account 456 except: (1) non-penalty revenues associated with the rolled-in base transmission rates for point-to-point or network transmission service or ancillary services; (2) revenues associated with O&M performed on other utilities' facilities that will be separately tracked and excluded from Transmission O&M, A&G, and Payroll Tax Expenses factored into Exhibit 5, Column (a).
Transmission Plant-Related Rent is defined as the rents properly booked to Account 454 that are for the use of plant booked to transmission; and General Plant-Related Rent is defined as the rents properly booked to Account 454 that are for the use of plant booked to general on FF1 at 300:19b.
EMERA MAINE – MAINE PUBLIC DISTRICT OATT
ATTACHMENT J FORMULA RATES
EXHIBIT 8
RATE YEAR JUNE 1, 2019 TO MAY 31, 2020
ACTUAL ATRR & CHARGES BASED ON ACTUAL CY 2019 VALUES
Monthly Peak Loads - MW
a
b
c
d
e
f
= a - sum [b:e]
Line Description
Total
EMEC (All)
HWC
VBL&P
[Reserved]
MPD Retail
Reference(s)
1
January
116.217
3.741
15.540
2.716
0
94.220
FF1 at 401b:29d, Company Records
2
February
111.805
3.453
19.867
2.573
0
85.912
FF1 at 401b:30d, Company Records
3
March
104.185
3.377
15.670
2.520
0
82.618
FF1 at 401b:31d, Company Records
4
April
97.478
2.447
17.335
1.920
0
75.776
FF1 at 401b:32d, Company Records
5
May
91.054
2.397
17.263
1.830
0
69.564
FF1 at 401b:33d, Company Records
6
June
88.273
2.241
16.586
1.555
0
67.891
FF1 at 401b:34d, Company Records
7
July
103.386
2.875
18.752
1.978
0
79.781
FF1 at 401b:35d, Company Records
8
August
91.177
2.468
18.367
1.698
0
68.644
FF1 at 401b:36d, Company Records
9
September
86.911
2.482
11.841
1.647
0
70.941
FF1 at 401b:37d, Company Records
10 October
92.684
2.312
16.643
1.899
0
71.830
FF1 at 401b:38d, Company Records
11 November
108.368
3.407
18.420
2.463
0
84.078
FF1 at 401b:39d, Company Records
12 December
117.182
2.793
19.892
2.782
0
91.715
FF1 at 401b:40d, Company Records
13
14 12-CP
100.727
2.833
17.181
2.132
0
78.581
Average [1:12]
15
16 Load Ratio Share
2.81%
17.06%
2.12%
0.00%
78.01%
14[b, c, d, e, or f] / 14a
1
Transmission Plant
2
350.2
Land Rights and Rights-of-Way
1.23
3
352
Structures & Improvements
1.91
4
353
Station Equipment
1.74
5
355.1
Poles and Fixtures
2.34
6
355.2
Clearing ROW & Environmental Permits
1.20
7
356
Overhead Conductors & Devices
2.25
8
General Plant
9
390
Structures and Improvements
1.60
10 391.1
Office Furniture & Equipment
4.65
11 391.12
Computer Equipment
17.50
12 392
Transportation Equipment
2.77
13 393
Stores Equipment
5.82
14 394
Tools, Shop, & Garage Equipment
5.20
15 395
Laboratory Equipment
6.26
16 396
Power Operated Equipment
0.61
17 397
Communication Equipment
3.21
18 398
Miscellaneous Equipment
6.76
Notes
1
Depreciation rates will not be changed absent a proceeding under Federal Power Act Section 205 or
EMERA MAINE – MAINE PUBLIC DISTRICT OATT
ATTACHMENT J FORMULA RATES
EXHIBIT 10
RATE YEAR JUNE 1, 2019 TO MAY 31, 2020
ACTUAL ATRR & CHARGES BASED ON ACTUAL CY 2019 VALUES
Scheduling, System Control and Dispatch Service
a
Line Description
Total
Reference(s)
1
Account No. 561
$
768,560
FF1 at 321:85b to 92b, Company Records
2
NMISA Expenses (neg.)
$
(196,022)
Company Records, Note 1
3
VAR Charges (neg.)
$
(90,000)
Exhibit 1a at 7a
4
SCHEDULING, SYSTEM CONTROL & DISPATCHING SERVICE COSTS
$
482,538
Sum [1a:3a]
Notes
1 Plant in Service (EOY)
2 Total Electric Plant in Service $ 1,113,789,401 $ 226,294,211 $ 1,340,083,612 [n/a] $ 1,340,083,613 FF1 at 207:104g
3 Total Transmission Plant $ 551,098,457 $ 79,911,284 $ 631,009,741 Exhibit 4 $ 631,009,741 FF1 at 207:58g
4 Transmission Plant Held for other Use $ - $ - Exhibit 4 $ - FF1 at 214
5 General Plant $ 96,909,087 $ 27,177,651 $ 124,086,738 Exhibit 4 $ 124,086,737 FF1 at 207:99g
6 Intangible Plant $ 44,792,665 $ 1,589,827 $ 46,382,492 Exhibit 4 $ 46,382,491 FF1 at 205:5g
7 Transmission Plant Accumlated Depreciation (neg.) $ (115,473,376) $ (15,476,976) $ (130,950,352) Exhibit 4 $ 130,950,352 FF1 at 219:25c 8 General Plant Accumulated Depreciation (neg.) $ (35,384,841) $ (8,910,893) $ (44,295,734) Exhibit 4 $ 44,307,693 FF1 at 219:28c 9 Accum. Provision for Amortization of Other Utility Plant (neg.) $ (14,438,453) $ (1,076,369) $ (15,514,822) Exhibit 4 $ 15,514,822 FF1 at 200:21b 10
11 Revenues
12 Transmission Revenue $ 50,438,823 $ 5,257,630 $ 55,696,453 Exhibit 6 [n/a]
13
14 Depreciation Expense and Amortization
15 Transmission Plant Depreciation $ 13,066,796 $ 1,624,527 $ 14,691,323 Exhibit 5 $ 14,691,325 FF1 at 336:7f 16 General Plant Depreciation and Amortization $ 5,294,879 $ 733,910 $ 6,028,789 Exhibit 5 $ 6,028,789 FF1 at 336:10f 17 Intangible Plant Amortization $ 3,623,118 $ 82,800 $ 3,705,918 Exhibit 5 $ 3,706,326 FF1 at 336:1f 18
19 Transmission Operation and Maintenance Expense
20 Account No. 560 (Operation Supervision and Engineering) $ 40,076 $ 8,385 $ 48,461 $ 48,461 FF1 at 321:83b 21 Account No. 561.1 (Load Dispatch-Reliability) $ 1,018,741 $ 572,538 $ 1,591,279 $ 1,591,279 FF1 at 321:85b 22 Account No. 561.2 (Load Dispatch-Monitor and Operate Transmission System) $ - $ - $ - $ - FF1 at 321:86b 23 Account No. 561.3 (Load Dispatch-Transmission Service and Scheduling) $ - $ - $ - $ - FF1 at 321:87b 24 Account No. 561.4 (Scheduling, System Control and Dispatch Services) $ - $ 196,022 $ 196,022 Exhibit 10 $ 196,022 FF1 at 321:88b 25 Account No. 561.5 (Reliability, Planning and Standards Development) $ - $ - $ - $ - FF1 at 321:89b 26 Account No. 561.6 (Transmission Service Studies) $ - $ - $ - $ - FF1 at 321:90b 27 Account No. 561.7 (Generation Interconnection Studies) $ - $ - $ - $ - FF1 at 321:91b 28 Account No. 561.8 (Reliability, Planning and Standards Development Services) $ - $ - $ - $ - FF1 at 321:92b 29 Account No. 562 (Station Expenses) $ 48,273 $ 10,100 $ 58,373 $ 58,373 FF1 at 321:93b 30 Account No. 563 (Overhead Lines Expenses) $ 424,667 $ 88,848 $ 513,515 $ 513,516 FF1 at 321:94b 31 Account No. 564 (Underground Lines Expenses) $ 2,277 $ 476 $ 2,753 $ 2,753 FF1 at 321:95b 32 Account No. 566 (Miscellaneous Transmission Expenses) $ 73,093 $ 15,292 $ 88,385 $ 88,385 FF1 at 321:97b 33 Account No. 567 (Rents) $ - $ - $ - $ - FF1 at 321:98b 34 Account No. 568 (Maintenance Supervision and Engineering) $ 108,842 $ 22,772 $ 131,614 $ 131,614 FF1 at 321:101b 35 Account No. 569 (Maintenance of Structures) $ 15,256 $ 3,192 $ 18,448 $ 18,448 FF1 at 321:102b 36 Account No. 569.1 (Maintenance of Computer Hardware) $ - $ - $ - $ - FF1 at 321:103b 37 Account No. 569.2 (Maintenance of Computer Software) $ - $ - $ - $ - FF1 at 321:104b
ATTACHMENT J FORMULA RATES WP FF1 RECONCILLIATION RATE YEAR JUNE 1, 2019 TO MAY 31, 2020
ACTUAL ATRR & CHARGES BASED ON ACTUAL CY 2019 VALUES Workpaper - FERC Form 1 Reconcillation
a b c = a + b d
Line Description BHD Value MPD Value Total Used In FF1 Value FF1 Value Reference(s)
38 Account No. 569.3 (Maintenance of Communication Equipment) $ - $ - $ - $ - FF1 at 321:105b 39 Account No. 569.4 (Maintenance of Miscellaneous Regional Transmission Plant) $ - $ - $ - $ - FF1 at 321:106b 40 Account No. 570 (Maintenance of Station Equipment) $ 778,746 $ 162,928 $ 941,675 $ 941,675 FF1 at 321:107b 41 Account No. 571 (Maintenance of Overhead Lines) $ 1,296,622 $ 285,372 $ 1,581,994 $ 1,581,994 FF1 at 321:108b 42 Account No. 572 (Maintenance of Underground Lines) $ 42,353 $ 8,861 $ 51,214 $ 51,214 FF1 at 321:109b 43 Account No. 573 (Maintenance of Miscellaneous Transmission Plant) $ 170,322 $ 35,635 $ 205,957 $ 205,957 FF1 at 321:110b
44 Total $ 4,019,269 $ 1,410,421 $ 5,429,690 Exhibit 5 $ 5,429,691
45
46 Other Pension and Benefit Liabilities (EOY)
47 Accumulated Provision for Pensions and Benefits - Liability $ (19,613,956) $ (2,998,410) $ (22,612,366) Exhibit 4 $ (22,612,366) FF1 at 112:29c 48
49 Other Regulatory Liabilities (EOY)
50 Accumulated Provision for Pensions and Benefits - Regulatory Liability $ (30,736,364) $ (3,470,416) $ (34,206,780) 51 Items not included in Transmission Investment Base - Regulatory Liability $ (124,677,315) $ (124,677,315)
52 Total $ (155,413,679) $ (3,470,416) $ (158,884,095) Exhibit 4 $ (158,884,095) FF1 at 278:f
53
54 Other Regulatory Assets (EOY)
55 Accumulated Provision for Pensions and Benefits - Regulatory Assets $ 36,674,565 $ 3,527,627 $ 40,202,192 56 Items not included in Transmission Investment Base - Regulatory Assets $ 64,997,181 $ 64,997,181
57 Total $ 101,671,746 $ 3,527,627 $ 105,199,373 Exhibit 4 $ 105,199,373 FF1 at 232:f
58
59 Other Expense
60 Amortization of Investment Tax Credits $ (33,296) $ - $ (33,296) Exhibit 5 $ (33,296) FF1 at 266:8f 61
62 Post-Retirement Benefits Other than Pensions (PBOP) $ (2,391,950) $ 442,316 $ (1,949,634) Exhibit 5
63 Other Amounts Recorded to Account No. 926 $ 4,643,857
64 $ 2,694,223 $ 2,694,223 FF1 at 323:187b
65
66 Account No. 407.3 Reconciliation
67 Amortization of Pension and PBOP Regulatory Asset $ - Exhibit 5
68 Other Regulatory Debits $ 7,437,388
69 Total $ 7,437,388 $ 7,437,388 FF1 at 114:12c
70
71 Account No. 923 Reconcilation
72 Regulatory Proceedings Expense $ - Exhibit 5
73 Other Outside Services Employed Expense $ 1,408,430 Exhibit 5
75
76 Account No. 928 Reconcilation
77 Commission Annual Charges $ 166,742 $ 56,180 $ 222,922 Exhibit 5 78 Other Transmission-Related Regulatory Commission Expenses $ 475,515 $ 496,351 $ 971,866 Exhibit 5
79 Other Regulatory Commission Expenses (Distribution) $ 2,977,072 n/a
80 Total $ 4,171,860 $ 4,171,860 FF1 at 323:189b 81 82 General Taxes 83 2018 $ 1,451,322 $ 1,451,322 FF1 at 263i 84 2019 $ 13,620,624 $ 13,620,624 FF1 at 263i 85 $ 15,071,946 Exhibit 5
86 Payroll Tax Expense
87 FICA $ 2,725,454 $ 2,725,454 FF1 at 263i
88 Federal Unemployment $ 18,816 $ 18,816 FF1 at 263i
89 State Unemployment $ 34,941 $ 34,941 FF1 at 263i
90 $ 2,779,211 Exhibit 5
91
92 Taxes Other Than Income Taxes (sum of Property Tax and Payroll Tax above) $ 17,851,157 n/a $ 17,851,157 FF1 at 114:14c 93
94 Customer MWh, Revenue and Count (Billed) (a) MWh (b) Revenue (c) Avg. Count District FF1 Value Reference(s)
95 01 Residential Service 523,759 $ 55,812,727 92,993 BHD a: FF1 at 304-304.1:Col. b
96 02 Residential Water Heat 874 $ 92,434 239 BHD b: FF1 at 304-304.1:Col. c
97 03 Residential Employee 2 $ 188 1 BHD c: FF1 at 304-304.1:Col. d
98 04 General Service 145,670 $ 15,743,136 16,003 BHD
99 05 Temporary General Service 365 $ 47,288 83 BHD
100 07 Commercial Water Heating 13 $ 1,182 5 BHD
101 09 Medium Power Secondary M2 378,299 $ 28,661,595 1,725 BHD
102 11 Residential TOU 6,036 $ 573,829 491 BHD
103 12 Primary Power D4 125,680 $ 6,094,123 24 BHD
104 15 Medium Power Primary M1 47,681 $ 3,136,144 101 BHD
105 18 Street Lighting 6,432 $ 1,747,401 4,765 BHD
106 20 Street Light Energy 1,364 $ 104,819 24 BHD
107 34 Competitive D2 196 $ 10,492 1 BHD
108 36 Competitive D4 - $ - BHD 109 37 Competitive T1 - $ - BHD 110 45 Residential Thermal Storage 163 $ 10,551 11 BHD
ATTACHMENT J FORMULA RATES WP FF1 RECONCILLIATION RATE YEAR JUNE 1, 2019 TO MAY 31, 2020
ACTUAL ATRR & CHARGES BASED ON ACTUAL CY 2019 VALUES Workpaper - FERC Form 1 Reconcillation
a b c = a + b d
Line Description BHD Value MPD Value Total Used In FF1 Value FF1 Value Reference(s)
112 48 Commerical Space Heating 13,020 $ 1,218,498 726 BHD
113 49 Commerical Space Heating New 364 $ 28,433 21 BHD
114 50 Residential Heating New 47,290 $ 4,536,084 4,859 BHD
115 SBL Standby Large Primary - $ - BHD
116 T1 Transmission 107,932 $ 3,821,368 27 BHD
117 BHD Billed Total 1,460,967 $ 126,998,618 128,682
118
119 A Residential Service 152,749 $ 11,497,734 24,741 MPD
120 A1 Seasonal Residential Service - $ - - MPD
121 AH Residential Space Heating Serv 10,354 $ 654,258 1,226 MPD
122 AHN Residential Space Heat Servic 28,237 $ 1,781,079 2,768 MPD
123 C General Service 92,786 $ 6,530,076 6,785 MPD
124 CF General Service-Christmas Ligh 46 $ 4,804 11 MPD
125 D2 Municipal Pumping Service 2,169 $ 83,624 20 MPD
126 EP Large Power Service-Primary 11,600 $ 425,185 12 MPD
127 EPT Large Power Service-Primary T 18,135 $ 630,365 5 MPD
128 ES Large Power Service-Secondary 62,456 $ 2,329,515 168 MPD
129 EST Large Power Service-Secondary 8,598 $ 303,564 3 MPD 130 F Agriculture Produce Storage Rat 735 $ 44,359 12 MPD
131 HT Transmission Power 1,117 $ 87,047 2 MPD
132 HTHUB Transmission Power 33,362 $ 351,332 1 MPD
133 MC-G General Service (Contract) 6 $ 1,684 7 MPD 134 MC-L Transmission Power Service-T 62,118 $ 649,075 1 MPD
135 MC-M Large Power 1,778 $ 45,961 1 MPD
136 SL Street Lighting Service 1,070 $ 424,231 49 MPD
137 ST Subtransmission Power Service- 26,453 $ 681,225 4 MPD
138 T Outdoor Lighting Service 1,749 $ 356,091 115 MPD
139 MPD Billed Total 515,518 $ 26,881,209 35,931 140 141 142 143 144 145 146 147 148
149 150 151 152 153 154 155 156 157 158 159
160 Unbilled Amounts (a) BHD Value (b) MPD Value (c) Total FF1 Value FF1 Value Reference(s)
161 MWh (7,269) (6,402) (13,672) (13,672) FF1 at 304:42b
162 Revenue $ (1,393,159) $ (379,102) $ (1,772,261) $ (1,772,261) FF1 at 304:42c
163
164 (a) MWh (b) Revenue (c) Avg. Count
165 BHD (excluding unbilled) 1,460,967 $ 126,998,618 128,682 (c) Exhibit 6 Cols. a & b totals: FF1 at 304:43b & c
166 MPD (excluding unbilled) 515,518 $ 26,881,209 35,931 (c) Exhibit 6 Col. c total: FF1 at 301:14f
167 1,976,485 $ 153,879,827 164,613
168
169 BHD (including unbilled) 1,453,698 $ 125,605,459 Exhibit 6 a: 161a + 165a, b: 162a + 165b
170 MPD (including unbilled) 509,116 $ 26,502,107 Exhibit 6 a: 161b + 166a, b: 162b + 166b
171 1,962,813 $ 152,107,566 FF1 at 304:43b & 43c
172
RATE YEAR JUNE 1, 2019 TO MAY 31, 2020
ACTUAL ATRR & CHARGES BASED ON ACTUAL CY 2019 VALUES
Workpaper - ADIT a b c d e f g h i j k l m n = avg. [a:m] p = n * o
Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec MPD
Line Description 2018 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 Input Value Transmission Reference(s)
1 Account No. 190 exclusive of deferred income taxes associated with stranded costs, retail rake-making, affiliated companies, or any ASC-740 amounts FF1 at 111:82c, Company Records 2 FASB 106 Liability $ 935,083 $ 942,493 $ 870,324 $ 869,336 $ 869,546 $ 868,565 $ 869,223 $ 870,271 $ 868,552 $ 870,374 $ 870,562 $ 3,905 $ 931,041 $ 818,406
3 Supplemental Executive Retirement Plan (SERP) $ 20,842 $ 18,710 $ 17,629 $ 17,577 $ 17,525 $ 17,474 $ 17,419 $ 17,368 $ 17,316 $ 17,264 $ 17,212 $ 17,160 $ 18,664 $ 17,858 4 Accrued Vacation Time $ 73,232 $ 66,000 $ 66,000 $ 66,000 $ 66,000 $ 66,000 $ 66,000 $ 66,000 $ 66,000 $ 66,000 $ 83,906 $ 71,232 $ 63,456 $ 68,140 5 Accrued Pension $ 1,068,238 $ 649,873 $ 831,130 $ 803,089 $ 803,924 $ 803,184 $ 773,568 $ 821,063 $ 820,322 $ 816,400 $ 815,659 $ 1,204,604 $ 1,106,398 $ 870,573 6 [Reserved] 7 [Reserved] 8 [Reserved] 9 [Reserved] 10 [Reserved] 11 [Reserved]
12 $ 1,774,978 Salaries and Wages 13.63% $ 241,943
13 14 [Reserved] 15 [Reserved] 16 [Reserved] 17 [Reserved] 18 [Reserved] 19 [Reserved] 20 [Reserved] 21 [Reserved] 22 [Reserved] 23 [Reserved] 24 $ - Plant Allocator 36.02% $ -25 26 [Reserved] 27 [Reserved] 28 [Reserved] 29 [Reserved] 30 [Reserved] 31 [Reserved] 32 [Reserved] 33 [Reserved] 34 [Reserved] 35 [Reserved] 36 $ - Revenue Allocator 19.84% $ -37 TOTAL $ 241,943 Sum [12p, 24p, 36p] 38
39 Account No. 282 exclusive of amounts related to ASC-740 FF1 at 113:63c, Company Records
40 [Reserved] 41 [Reserved] 42 [Reserved] 43 [Reserved] 44 [Reserved] 45 [Reserved] 46 [Reserved] 47 [Reserved] 48 [Reserved] 49 [Reserved]
50 $ - Salaries and Wages 13.63% $
-51
52 (MPD) Plant Accumulated Depreciation Differences $ (13,831,597)$ (13,857,379)$ (13,881,958)$ (13,906,538)$ (13,975,179)$ (14,010,774)$ (14,046,368)$ (14,081,963)$ (14,117,558)$ (14,043,971)$ (14,210,139)$ (14,233,602)$ (14,267,432)$ (14,035,728) 53 (MPD) Net Salvage $ 365,420 $ 374,319 $ 383,218 $ 392,117 $ 380,308 $ 384,031 $ 387,753 $ 391,475 $ 395,197 $ 402,108 $ 406,185 $ 410,261 $ 468,092 $ 395,422 54 (MPD) Basis Difference on 263(A) Cap O/H $ 288,276 $ 295,188 $ 302,100 $ 309,013 $ 315,798 $ 322,679 $ 329,559 $ 336,440 $ 343,321 $ 360,677 $ 375,727 $ 383,772 $ 391,816 $ 334,951 55 (MPD) Basis Difference on Repair/Replace $ 268,278 $ 273,405 $ 278,532 $ 283,658 $ 288,785 $ 293,911 $ 299,038 $ 304,165 $ 309,291 $ 317,274 $ 324,632 $ 330,076 $ 335,520 $ 300,505 56 (MPD) 263(A) Interest $ 67,671 $ 67,091 $ 66,512 $ 65,932 $ 65,526 $ 64,990 $ 64,454 $ 63,918 $ 63,381 $ 62,855 $ 61,716 $ 61,181 $ 60,646 $ 64,298 57 (MPD) CIAC $ (68,108)$ (69,220)$ (70,331)$ (71,443)$ (72,286)$ (73,330)$ (74,374)$ (75,418)$ (76,463)$ (77,561)$ (78,647)$ (79,697)$ (80,748)$ (74,433) 58 (MPD) Sec. 162 Repairs Deduction $ (1,876,568)$ (1,892,879)$ (1,909,190)$ (1,925,501)$ (1,975,198)$ (1,999,855)$ (2,024,512)$ (2,049,170)$ (2,073,827)$ (2,023,021)$ (2,002,893)$ (2,019,166)$ (2,181,933)$ (1,996,439) 59 (MPD) Sec. 263(A) Capitalized Overheads $ (3,258,349)$ (3,314,817)$ (3,369,409)$ (3,424,000)$ (3,479,817)$ (3,534,714)$ (3,589,612)$ (3,644,510)$ (3,699,408)$ (3,575,431)$ (3,618,205)$ (3,653,228)$ (3,776,859)$ (3,533,720) 60 (MPD) Cost of Removal $ (128,727)$ (128,727)$ (128,727)$ (128,727)$ (128,727)$ (128,727)$ (128,727)$ (128,727)$ (128,727)$ (128,727)$ (128,727)$ (128,727)$ (128,727)$ (128,727) 61 (MPD) Tax Gains (Losses) $ (179,382)$ (179,382)$ (179,382)$ (179,382)$ (179,382)$ (179,382)$ (179,382)$ (179,382)$ (179,382)$ (179,382)$ (179,057)$ (179,057)$ (179,057)$ (179,307)
62 $ (18,853,177) Plant Allocator 36.02% $ (6,791,035)
63
o MPD Allocator
83 [Reserved] 84 [Reserved] 85 [Reserved] 86 [Reserved] 87 [Reserved]
88 $ (1,357,745) Salaries and Wages 13.63% $ (185,071)
89
90 Reg. Asset - Unamortized Loss on Reacquired Debt $ (8,722)$ (8,399)$ (8,076)$ (7,753)$ (7,430)$ (7,108)$ (6,785)$ (6,462)$ (6,139)$ (5,816)$ (5,493)$ (5,170)$ (4,847)$ (6,785) 91 [Reserved] 92 [Reserved] 93 [Reserved] 94 [Reserved] 95 [Reserved] 96 [Reserved] 97 [Reserved] 98 [Reserved] 99 [Reserved] 100 $ (6,785) Plant Allocator 36.02% $ (2,444) 101 102 [Reserved] 103 [Reserved] 104 [Reserved] 105 [Reserved] 106 [Reserved] 107 [Reserved] 108 [Reserved] 109 [Reserved] 110 [Reserved] 111 [Reserved] 112 $ - Revenue Allocator 19.84% $ -113 TOTAL $ (187,515) Sum [88p, 100p, 112p]
ATTACHMENT J FORMULA RATES WP EADIT LIABILITY RATE YEAR JUNE 1, 2019 TO MAY 31, 2020
ACTUAL ATRR & CHARGES BASED ON ACTUAL CY 2019 VALUES
Workpaper - EADIT Liability a b c d e f g h i j k l m
Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Line Description 2018 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 Reference(s)
1 MPD Transmission Excess ADIT Liability - Protected (1,579,158) (2,314,309) (2,307,193) (2,300,077) (2,292,961) (2,285,846) (2,278,730) (2,271,614) (2,264,498) (2,257,382) (2,250,267) (2,243,151) (2,236,035) WP Excess ADIT Amortization, 11a:23a 2 MPD Transmission Excess ADIT Liability - Unprotected (1,182,068) (984,754) (976,967) (969,181) (961,395) (953,608) (945,822) (938,036) (930,250) (922,463) (914,677) (906,891) (899,105) WP Excess ADIT Amortization, 11b:23b 3 MPD Transmission Excess ADIT Liability (Total) (2,761,226) (3,299,062) (3,284,160) (3,269,258) (3,254,356) (3,239,454) (3,224,552) (3,209,650) (3,194,748) (3,179,846) (3,164,944) (3,150,042) (3,135,139) Line 1 + Line 2
4
5 Allocator 88.32% WP LNS Allocator at 11a
1 Year 2019 2
3 Annual Amortization of MPD Transmission EADIT Liability - Protected (54,581) WP WP Amortization Study Run Out Row 13 (year) * WP EADIT Allocators at 2a
4 Annual Amortization of MPD Transmission EADIT Liability - Unprotected (112,388) WP Unprotected EADIT Amortization at 6a * WP EADIT Allocators at 7a
5 Total (178,825) 3a + 4a
6 Allocator 88.32% WP LNS Allocator at 20a
7 Value to Exhibit 5 at 6.3a (157,935) 5c * 6c
Line Description a b c d
Protected Unprotected
8 Amortization (One Month) (7,116) (7,786)
9
10 MPD Transmission EADIT Balance Protected Unprotected
11 December 2018 (1,579,158) (1,182,068) Prior Year, WP EADIT Amortization, Line 23
12 January 2019 (2,314,309) (984,754) 13 February 2019 (2,307,193) (976,967) 14 March 2019 (2,300,077) (969,181) 15 April 2019 (2,292,961) (961,395) 16 May 2019 (2,285,846) (953,608) 17 June 2019 (2,278,730) (945,822) 18 July 2019 (2,271,614) (938,036) 19 August 2019 (2,264,498) (930,250) 20 September 2019 (2,257,382) (922,463) 21 October 2019 (2,250,267) (914,677) 22 November 2019 (2,243,151) (906,891) 23 December 2019 (2,236,035) (899,105) Notes
Values in Lines 5, 8, 12 do not reflect formula owing to manual adjustments during 2019 as a result of revised ADIT study.
Reference(s) Line 17 - Line 8 8c = 3a / 12; 8d = 4a /12 Line 11 - Line 8 Line 12 - Line 8 Line 13 - Line 8 Line 14 - Line 8 Line 15 - Line 8 Line 16 - Line 8 Line 18 - Line 8 Line 19 - Line 8 Line 20 - Line 8 Line 21 - Line 8 Line 22 - Line 8
EMERA MAINE – MAINE PUBLIC DISTRICT OATT
ATTACHMENT J FORMULA RATES
WP EADIT ALLOCATORS
RATE YEAR JUNE 1, 2019 TO MAY 31, 2020
ACTUAL ATRR & CHARGES BASED ON ACTUAL CY 2019 VALUES
Workpaper - EADIT Allocators
Line Description
a
b
c= a + b
Reference(s)
1
Protected Excess ADIT Allocators
Transmission
Distribution
Total
2
Maine Public District
3.68%
8.18%
11.86%
Company Records
3
Bangor Hydro District
46.54%
41.60%
88.14%
Company Records
4
Total
100.00%
2c + 3c
5
6
Unprotected Excess ADIT Allocators Transmission
Distribution
Total
7
Maine Public District
6.53%
7.14%
13.67%
Company Records
8
Bangor Hydro District
36.89%
49.44%
86.33%
Company Records
1
Emera Maine Excess ADIT Liability (at 12/31/2017)
(80,448,123)
WP Deferred Tax Asset/Liability Detail at 119d
2
Adjustment (recorded as of 10/31/2018)
(414,246)
Company Records
3
Less Protected Excess ADIT Liability (at 12/31/2017) (neg)
63,653,751
WP Amortization Study Run Out at 16a
4
Emera Maine Unprotected Excess ADIT Liability (at 12/31/2017 as adjusted)
(17,208,618)
Sum 1a:3a
5
Amortization Period (Years)
10
Per FERC Order, 165 FERC ¶ 61,086
6
Annual Emera Maine Unprotected Excess ADIT Amortization Expense (Note 1)
(1,720,862)
4a / 5a
Notes:
ATTACHMENT J FORMULA RATES WP DEFERRED TAX ASSET/LIABILITY DETAIL RATE YEAR JUNE 1, 2019 TO MAY 31, 2020
ACTUAL ATRR & CHARGES BASED ON ACTUAL CY 2019 VALUES Workpaper - Deferred Tax Asset/Liability Detail
a b c = a - b d e g
Reg Asset Protected/ Amortization
Line Description at 35% at 21% Difference or Liability Unprotected Period Reference(s)
1 TAX DEPR IN EXCESS OF BOOK DEPR - MPUC (52,008,729) (31,205,238) (20,803,492) Mixed 10 yr/ARAM Company Records
2 TAX DEPR IN EXCESS OF BOOK DEPR - FERC (44,093,668) (26,455,777) (17,637,891) Mixed 10 yr/ARAM Company Records
3 TAX DEPR IN EXCESS OF BOOK DEPR - STATE TRANSMISSION (44,515,428) (32,122,007) (12,393,421) Mixed 10 yr/ARAM Company Records
4 NET SALVAGE - MPUC (874,415) (524,649) (349,766) Mixed 10 yr/ARAM Company Records
5 NET SALVAGE - FERC 5,932,694 4,078,961 1,853,733 Mixed 10 yr/ARAM Company Records
6 OTHER - FERC (704,135) (484,121) (220,014) Mixed 10 yr/ARAM Company Records
7 OTHER - MPUC (2,472,267) (1,483,360) (988,907) Mixed 10 yr/ARAM Company Records
8 COST OF REMOVAL - MPUC (3,818,431) (2,291,059) (1,527,373) Mixed 10 yr/ARAM Company Records
9 COST OF REMOVAL - FERC (2,699,614) (1,853,761) (845,853) Mixed 10 yr/ARAM Company Records
10 INTEREST CAP FOR TAX NOT BOOKS - MPUC 1,657,135 994,281 662,854 Mixed 10 yr/ARAM Company Records
11 INTEREST CAP FOR TAX NOT BOOKS - FERC 4,534,975 3,115,508 1,419,467 Mixed 10 yr/ARAM Company Records
12 TAX GAINS (LOSSES) - MPUC (224,366) (134,620) (89,746) Mixed 10 yr/ARAM Company Records
13 TAX GAINS (LOSSES) - FERC (106,022) (65,600) (40,422) Mixed 10 yr/ARAM Company Records
14 INTEREST CAP - TAX OVER BOOK DEPR - MPUC (1,414,485) (848,691) (565,794) Mixed 10 yr/ARAM Company Records
15 INTEREST CAP - TAX OVER BOOK DEPR - FERC (3,503,517) (2,353,581) (1,149,935) Mixed 10 yr/ARAM Company Records
16 O/H'S CAP FOR BOOK NOT FOR TAX - MPUC (TURN AROUND) 7,282,506 4,369,504 2,913,003 Mixed 10 yr/ARAM Company Records
17 O/H'S CAP FOR BOOK NOT FOR TAX - FERC 1 4,328,425 2,969,012 1,359,413 Mixed 10 yr/ARAM Company Records
18 O/H'S CAP FOR BOOK NOT FOR TAX - MPUC (CURRENT DEDUCTION) (17,911,355) (10,713,766) (7,197,589) Mixed 10 yr/ARAM Company Records
19 O/H'S CAP FOR BOOK NOT FOR TAX - FERC 2 (18,792,198) (12,718,196) (6,074,003) Mixed 10 yr/ARAM Company Records
20 O/H'S CAP FOR BOOK NOT FOR TAX - FERC - CWIP (611,745) (420,592) (191,153) Mixed 10 yr/ARAM Company Records
21 REPAIR/REPLACEMENT DEDUCTION - MPUC (TURN AROUND) 8,672,144 5,203,286 3,468,858 Mixed 10 yr/ARAM Company Records
22 REPAIR/REPLACEMENT DEDUCTION - FERC 1 5,518,945 3,791,505 1,727,440 Mixed 10 yr/ARAM Company Records
23 REPAIR/REPLACEMENT DEDUCTION - MPUC (CURRENT DEDUCTION) (18,974,767) (11,384,860) (7,589,907) Mixed 10 yr/ARAM Company Records
24 REPAIR/REPLACEMENT DEDUCTION - FERC 2 (9,741,159) (6,662,366) (3,078,793) Mixed 10 yr/ARAM Company Records
25 STATE REQ'S CONSTRUCTION - MPUC (CURRENT DEDUCTION) (724,115) (434,469) (289,646) Mixed 10 yr/ARAM Company Records
26 STATE REQ'S CONSTRUCTION - FERC 72,217 49,652 22,565 Mixed 10 yr/ARAM Company Records
27 CIAC TAX DEPR (3,854,409) (2,312,646) (1,541,764) Mixed 10 yr/ARAM Company Records
28 CIAC AMORTIZATION OF DEF'D REVENUE (353,592) (212,155) (141,437) Mixed 10 yr/ARAM Company Records
29 TAXABLE CIAC 5,042,775 3,025,665 2,017,110 Mixed 10 yr/ARAM Company Records
30 AMI AFUDC DEBT (155,235) (93,141) (62,094) Mixed 10 yr/ARAM Company Records
31 BASIS DIFFERENCE - AFUDC DEBT/DISTRIBUTION - SOR 58,956 35,374 23,582 Mixed 10 yr/ARAM Company Records
32 NET SALVAGE-NOR 431,046 258,628 172,419 Mixed 10 yr/ARAM Company Records
33 BASIS DIFFERENCE ON 263(A) CAP O/H - NOR 330,852 198,511 132,341 Mixed 10 yr/ARAM Company Records
34 BASIS DIFFERENCE ON REPAIR/REPLACE-NOR 340,207 204,124 136,083 Mixed 10 yr/ARAM Company Records
35 263(A) INTEREST-NOR (46,543) (27,926) (18,617) Mixed 10 yr/ARAM Company Records
36 CIAC-NOR (90,620) (54,372) (36,248) Mixed 10 yr/ARAM Company Records
37 (NOR) - SEC. 162 REPAIRS DEDUCTION - TRANSMISSION (SEC. 481a ADJ) (145,718) (87,431) (58,287) Mixed 10 yr/ARAM Company Records
38 (NOR) - SEC. 162 REPAIRS DEDUCTION - DISTRIBUTION (SEC. 481a ADJ) (1,296,576) (777,946) (518,630) Mixed 10 yr/ARAM Company Records
39 (NOR) - SEC. 162 REPAIRS DEDUCTION - TRANSMISSION (386,912) (232,147) (154,765) Mixed 10 yr/ARAM Company Records
40 (NOR) - SEC. 162 REPAIRS DEDUCTION - DISTRIBUTION (922,529) (553,517) (369,012) Mixed 10 yr/ARAM Company Records
41 (SOR) - SEC. 263A UNICAP DEDUCTION - FEDERAL DISTRIBUTION - 481A (1,486,886) (892,132) (594,755) Mixed 10 yr/ARAM Company Records
42 (SOR) - SEC. 263A UNICAP DEDUCTION (STATE - TRANSMISSION) (3,305,071) (2,427,321) (877,750) Mixed 10 yr/ARAM Company Records
43 AMI ASSET ADJUSTMENTS (SEC. 481A ADJ) (150,532) (90,319) (60,213) Mixed 10 yr/ARAM Company Records
44 TOTAL PLANT - MPS (22,504,419) (13,502,651) (9,001,768) Mixed 10 yr/ARAM Company Records
45 RAR ADJUSTMENT FOR 1995-1997 AUDIT (3,594) (2,511) (1,084) Mixed 10 yr/ARAM Company Records
46 TAX GAINS (LOSSES) - DISTRIBUTION - NOR (472,302) (283,381) (188,921) Mixed 10 yr/ARAM Company Records
47 TAX GAINS (LOSSES) - TRANSMISSION - NOR 188,185 112,911 75,274 Mixed 10 yr/ARAM Company Records
48 (NOR) - SEC. 263A UNICAP DEDUCTION - FEDERAL - TRANSMISSION - (CURRRENT (2,772,717) (1,663,630) (1,109,087) Mixed 10 yr/ARAM Company Records
49 (NOR) - SEC. 263A UNICAP DEDUCTION - FEDERAL - DISTRIBUTION - (CURRRENT D (1,287,274) (772,364) (514,910) Mixed 10 yr/ARAM Company Records
50 COST OF REMOVAL - DISTRIBUTION - NOR (149,879) (89,928) (59,952) Mixed 10 yr/ARAM Company Records
51 COST OF REMOVAL - TRANSMISSION - NOR (64,665) (38,799) (25,866) Mixed 10 yr/ARAM Company Records
52 (NOR) - SEC. 263A UNICAP DEDUCTION - FEDERAL - TRANSMISSION (SEC. 481a AD (45,792) (27,475) (18,317) Mixed 10 yr/ARAM Company Records
53 (NOR) - SEC. 263A UNICAP DEDUCTION - FEDERAL - DISTRIBUTION (SEC. 481a ADJ (224,455) (134,673) (89,782) Mixed 10 yr/ARAM Company Records
54 INTEREST CAP FOR TAX NOT BOOKS - DISTRIBUTION - NOR 44,426 26,656 17,771 Mixed 10 yr/ARAM Company Records
55 INTEREST CAP FOR TAX NOT BOOKS - TRANSMISSION - NOR 125,720 75,432 50,288 Mixed 10 yr/ARAM Company Records
56 POWER PACT (7,898) (5,430) (2,468) Yes Unprotected 10 years Company Records
57 ACCRUED COMPENSATION EMP RETENTION PROG 806,484 554,489 251,994 Unprotected 10 years Company Records
58 ACCRUED EMPLOYEE BONUS 673,895 463,329 210,565 Unprotected 10 years Company Records
59 SEABROOK UNIT #1 LOSS (48) (53) 5 Unprotected 10 years Company Records
60 PROCEEDS FR RETIREMENT OF DIESEL GEN UNITS 12,866 8,846 4,020 Unprotected 10 years Company Records
61 STRANDED COST REVENUE REQUIREMENT LEVELIZER - NEW (765,384) (526,232) (239,152) Yes Unprotected 10 years Company Records
62 FERC T ROE REGULATORY LIABILITY 1,690,237 1,162,105 528,133 Yes Unprotected 10 years Company Records
63 DEMAND-SIDE MANAGEMENT COSTS 5,681,386 3,906,176 1,775,209 Yes Unprotected 10 years Company Records
64 ICE STORM COSTS OF 1998 (9,473) (6,513) (2,960) Yes Unprotected 10 years Company Records
65 PURCHASE POWER RECONCILIATION DEFERRALS 1 (472,031) (324,540) (147,491) Yes Unprotected 10 years Company Records
66 DEMAND -SIDE MANAGEMENT COSTS (6,133,678) (4,217,145) (1,916,533) Yes Unprotected 10 years Company Records
67 ORPC LONG TERM PURCHASED POWER CONTRACT (717) (493) (224) Yes Unprotected 10 years Company Records
68 DEFERRED HEAT PUMP PROGRAM COSTS (448,171) (308,136) (140,036) Yes Unprotected 10 years Company Records
69 PURCHASE POWER RECONCILIATION DEFERRALS 2 (1,562,743) (1,074,448) (488,296) Yes Unprotected 10 years Company Records
70 DEFERRED HEADWATER CLAIM LEGAL COSTS (452,655) (311,218) (141,437) Yes Unprotected 10 years Company Records
71 FASB 106 LIABILITY 12,531,189 8,615,685 3,915,503 Unprotected 10 years Company Records
72 REG ASSET- FASB 106 (1) (1) (0) Unprotected 10 years Company Records
73 ACCRUED PENSION (4,119,129) (2,832,064) (1,287,065) Unprotected 10 years Company Records
ATTACHMENT J FORMULA RATES WP DEFERRED TAX ASSET/LIABILITY DETAIL RATE YEAR JUNE 1, 2019 TO MAY 31, 2020
ACTUAL ATRR & CHARGES BASED ON ACTUAL CY 2019 VALUES Workpaper - Deferred Tax Asset/Liability Detail
a b c = a - b d e g
Reg Asset Protected/ Amortization
Line Description at 35% at 21% Difference or Liability Unprotected Period Reference(s)
Value at 12/31/2017
75 SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) 696,226 478,683 217,543 Unprotected 10 years Company Records
76 SELF-INSURED MEDICAL RESERVE 205,655 141,396 64,259 Unprotected 10 years Company Records
77 PROPERTY TAXES (539,297) (370,788) (168,509) Unprotected 10 years Company Records
78 PERC WARRANTS EXERCISED ABOVE BOOK VALUE 11,690 8,037 3,653 Unprotected 10 years Company Records
79 RESERVE FOR BAD DEBTS 342,507 235,487 107,020 Unprotected 10 years Company Records
80 ACCRUAL VACATION TIME 342,415 235,396 107,019 Unprotected 10 years Company Records
81 2013 ICE STORM REPAIR DEFERRAL (781,270) (537,154) (244,116) Yes Unprotected 10 years Company Records
82 MPS CIAC WRITEOFF/AMORTIZATION (2,930) (2,015) (916) Yes Unprotected 10 years Company Records
83 MAINE YANKEE DOE PROCEEDS (MPS) 885,723 608,970 276,754 Yes Unprotected 10 years Company Records
84 MAINE YANKEE RGGI PROCEEDS - - - Yes Unprotected 10 years Company Records
85 EMERA MAINE PERMANENT HEAT PUMP PROGRAM COSTS (228,448) (157,067) (71,381) Yes Unprotected 10 years Company Records
86 PREPAID INSURANCE (290,487) (199,721) (90,766) Unprotected 10 years Company Records
87 REG. ASSET- MAINE YANKEE - DECOMISSIONING COSTS (434,962) (299,054) (135,909) Yes Unprotected 10 years Company Records
88 REG. ASSET - DEFERRED FUEL (1) (1) (0) Yes Unprotected 10 years Company Records
89 REG. ASSET - LOSS ON INTEREST RATE HEDGE (266,609) (183,304) (83,305) Yes Unprotected 10 years Company Records
90 REG. ASSET - UNAMORTIZED LOSS ON REACQUIRED DEBT (18,322) (12,597) (5,725) Yes Unprotected 10 years Company Records
91 REG. LIABILITY - SPECIAL DISCOUNT RECONCILIATION 3 2 1 Yes Unprotected 10 years Company Records
92 REG. LIABILITY - MAINE YANKEE DECOMMISSIONING LIABILITY 434,962 299,054 135,909 Yes Unprotected 10 years Company Records
93 MNB PENSION ACCRUAL 9,927 6,825 3,102 Unprotected 10 years Company Records
94 DEFERRED REVENUE-FIBER LEASE 1 0 0 Unprotected 10 years Company Records
95 DEFERRED DIRECTORS FEES 222,890 153,245 69,644 Unprotected 10 years Company Records
96 CAPITAL LEASE OBLIGATION 332,926 228,900 104,026 Unprotected 10 years Company Records
97 MEPCO - MPS (1,237,029) (850,506) (386,523) Unprotected 10 years Company Records
98 MAINE YANKEE - MPS (36,552) (25,131) (11,421) Unprotected 10 years Company Records
99 ANNUAL-TRANSMISSION ATU ADJUSTMENT 226,822 155,949 70,873 Unprotected 10 years Company Records
100 MPD STRANDED COST RECONCILIATION DEFERRAL (104,094) (71,569) (32,525) Yes Unprotected 10 years Company Records
101 NOVEMBER STORM 2014 - REG ASSET (1,390,958) (956,338) (434,620) Yes Unprotected 10 years Company Records
102 ARREARAGE MANAGEMENT PROGRAM - REG ASSET (50,841) (34,955) (15,886) Yes Unprotected 10 years Company Records
103 TRANSMISSION RATE CHANGE DELAY (192,762) (132,531) (60,231) Yes Unprotected 10 years Company Records
104 BHD FERC MERGER COSTS REFUND RECEIVABLE (207,042) (142,350) (64,692) Yes Unprotected 10 years Company Records
105 MPUC MANAGEMENT AUDIT COSTS (113,217) (77,841) (35,376) Yes Unprotected 10 years Company Records
106 MPS TRANSMISSION RATE REFUND LIABILITY (132,695) (91,233) (41,462) Yes Unprotected 10 years Company Records
107 BRIDAL PATH EASEMENT 233,151 231,902 1,249 Unprotected 10 years Company Records
108 MPD WHEELING REFUND (562,861) (386,989) (175,872) Yes Unprotected 10 years Company Records
109 PREPAID IT SUPPORT COSTS (276,326) (189,985) (86,341) Unprotected 10 years Company Records
110 MPD LARGE SOP RECON DEFERRALS (24,416) (16,787) (7,629) Yes Unprotected 10 years Company Records
112 SWANS ISLAND REVENUE DEFICIENCY (71,095) (48,880) (22,214) Yes Unprotected 10 years Company Records
113 SWANS ISLAND VEG & INSPECTION COSTS (1,763) (1,212) (551) Yes Unprotected 10 years Company Records
114 BIOMASS DERIVATIVE REGULATORY ASSET (111,047) (76,349) (34,698) Yes Unprotected 10 years Company Records
115 BIOMASS DERIVATIVE LIABILITY 111,047 76,349 34,698 Yes Unprotected 10 years Company Records
116 OTHER - MPS 213,848 147,029 66,819 Unprotected 10 years Company Records
117 Total Per Above Detail (80,448,118) Sum 1e:117e
118
