{"text_format":"1","workbook":"xlsx","n_sheets":29,"sheets":["Cover Page","True-Up","Attachment O","Notes","Accounting Changes","All Generic Att O Filings","Reconcile FF1 to Plant (1)","Reconcile FF1 to Comm Plt (1a)","13 Month Plant (1b)","Recon FF1 to Acc Res (2)","Reconcile FF1 to Com Res (2a)","13 Month Accum Res (2b)","Adj to RB - Reconcile to F1 (3)","Avg Adjustments to RB (3a)","Materials & Supplies (4)","Prepayments (5)","Transmission O&M (6)","A&G (7)","Reg Com & NonSafety Ad Exp (8)","Other O&M Expenses (9)","Production Related Trans (10)","Acct 456.1 (11)","Wages & Salary (12)","Common Plant Allocator (13)","SIT Calculation (14)","CWIP 13 Month Balances (15)","Cap Structure 2013 (16)","Acct 454 (17)","12 Coincident Peaks (18)"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":31,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Cover Page","index":0,"n_rows":7,"n_cols":1,"rows_kept":7,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
["Montana-Dakota Utilities Co."]
["Attachment O"]
["Actual Reported Costs for Twelve Months Ended December 31, 2013"]

{"sheet":"True-Up","index":1,"n_rows":35,"n_cols":6,"rows_kept":35,"cut":false,"hidden":false,"merged":[]}
["Montana-Dakota Utilities Co."]
["MISO Attachment O True-Up"]
["Twelve Months Ended December 31, 2013"]
[]
[]
["Annual Transmission Revenue Requirement (ATRR) True-Up"]
[null,"Historic Year Actual ATRR",null,null,18297014.755210448]
[null,"Historic Year Projected ATRR",null,null,22223301]
[null,"Historic Year ATRR True-Up (Line 1 - Line 2)",null,null,{"$f":"E7-E8","v":-3926286.2447895519}]
[]
["Footnote FF:  Calculation of Prior Year Divisor True-Up"]
[null,"Historic Year Actual Divisor",null,null,735558,"1/"]
[null,"Projected Year Divisor",null,null,738755]
[null,null,"Difference between Historic Year & Project Yr Divisor (Line 4 - Line 5)",null,{"$f":"E12-E13","v":-3197}]
[null,"Prior Year Projected Annual Cost ($ per kw per yr.)",null,null,30.082000000000001]
[null,"Projected Year Divisor True-Up * Prior Year Projected Annual Cost",null,null,{"$f":"ROUND(E14*E15,0)","v":-96172}]
[]
["Total"]
[null,"ATRR True-Up",null,null,{"$f":"E9","v":-3926286.2447895519}]
[null,"Divisor True-Up",null,null,{"$f":"E16","v":-96172}]
[null,"Total 2013 True-Up",null,null,{"$f":"SUM(E19:E20)","v":-4022458.2447895519}]
[]
["Interest on Historic Year True-Up   2/"]
[null,"Average Monthly FERC Interest Rate on Refunds"]
[null,"Interest for 24 Months"]
[]
["Total True-Up",null,null,null,{"$f":"ROUND(E21+E25,0)","v":-4022458}]
[]
[]
["1/  For purposes of calculating the historic divisor for the divisor true-up, Montana-Dakota included"]
[null,"the REC load."]
[null,null,"Montana-Dakota ",null,486814]
[null,null,"REC ",null,248744]
[null,null,"     Total KW",null,{"$f":"SUM(E32:E33)","v":735558}]
["2/  Interest will be applied in the Projected 2015 Attachment O submitted in September 2014."]

{"sheet":"Attachment O","index":2,"n_rows":392,"n_cols":15,"rows_kept":392,"cut":false,"hidden":false,"merged":[[218,2,218,3],[222,2,222,3],[253,13,253,18],[376,2,376,11],[377,2,377,11]]}
[]
[null,null,null,null,null,null,null,null,null,null,null,"Attachment O"]
[null,null,null,null,null,null,null,null,null,null,null,"page 1 of 5"]
[]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",null,null,null,null,"For the 12 months ended 12/31/13"]
[null,null,null," "," Utilizing FERC Form 1 Data"]
[]
[null,null,null,null,"Montana-Dakota Utilities Co."]
[]
["Line",null,null,null,null,null,null,null,null,"Allocated",null,null,null,"Workpaper"]
["No.",null,null,null,null,null,null,null,null,"Amount",null,null,null,"Reference #"]
[1,null,"GROSS REVENUE REQUIREMENT    (page 3, line 31)",null,null,null,null,null,null,{"$f":"+J225","v":22407901.713214271}]
[]
[]
[" ",null,"REVENUE CREDITS ","(Note T)","Total",null,"Allocator"]
[2,null,"  Account No. 454","(page 4, line 34)",{"$f":"J303","v":1807970},null,"TP",{"$f":"J251","v":0.95241720635072447},null,{"$f":"+H16*E16","v":1721941.7365659194}]
[3,null,"  Account No. 456.1","(page 4, line 37)",{"$f":"J310","v":2508297},null,{"$f":"+G16","v":"TP"},0.95241720635072447,null,{"$f":"+H17*E17","v":2388945.2214379031}]
[4,null,"  Revenues from Grandfathered Interzonal Transactions",null,0,null,"TP",0.95241720635072447,null,{"$f":"+H18*E18","v":0}]
[5,null,"  Revenues from service provided by the ISO at a discount",null,0,null,"TP",0.95241720635072447,null,{"$f":"+H19*E19","v":0}]
[6,null,"TOTAL REVENUE CREDITS  (sum lines 2-5)",null," ",null,null,null,null,{"$f":"SUM(J16:J19)","v":4110886.9580038227}]
[null,null,null,null," "]
["6a",null,"Historic Year Actual ATRR",null," "]
["6b",null,"Projected ATRR from Prior Year","Input from Prior Year"]
["6c",null,"Prior Year ATRR True-Up","(line 6a - line 6b)",null,null,null,null,null,{"$f":"J22-J23","v":0}]
["6d",null,"Prior Year Divisor True-Up","(Note FF)",null,null,null,null,null,{"$f":"E392","v":0}]
["6e",null,"Interest on Prior Year True-Up"]
[]
[7,null,"NET REVENUE REQUIREMENT","(line 1 - line 6 + line 6c through 6e)",null,null,null,null,null,{"$f":"+J12-J20+J24+J25+J26","v":18297014.755210448}]
[]
[]
[null,null,"DIVISOR "]
[8,null,"  Average of 12 coincident system peaks for requirements (RQ) service       ",null,null,null,null,"(Note A)",null,486814,null,null,null,18]
[9,null,"  Plus 12 CP of firm bundled sales over one year not in line 8",null,null,null,null,"(Note B)",null,0]
[10,null,"  Plus 12 CP of Network Load not in line 8",null,null,null,null,"(Note C)",null,0]
[11,null,"  Less 12 CP of firm P-T-P over one year (enter negative)",null,null,null,null,"(Note D)",null,0]
[12,null,"  Plus Contract Demand of firm P-T-P over one year",null,null,null,null,null,null,0]
[13,null,"  Less Contract Demand from Grandfathered Interzonal Transactions over one year (enter negative) (Note S)",null,null,null,null,null,null,0]
[14,null,"  Less Contract Demands from service over one year provided by ISO at a discount (enter negative)",null,null,null,null,null,null,0]
[15,null,"Divisor (sum lines 8-14)",null,null,null,null,null,null,{"$f":"SUM(J32:J38)","v":486814}]
[]
[16,null,"Annual Cost ($/kW/Yr)","(line 7 / line 15)",{"$f":"IF(J39>0,J28/J39,0)","v":37.585227120030339}]
[17,null,"Network & P-to-P Rate ($/kW/Mo) ","(line 16 / 12)",{"$f":"+E41/12","v":3.1321022600025281}]
[]
[null,null,null,null,"Peak Rate",null,null,null,null,"Off-Peak Rate"]
[]
[18,null,"Point-To-Point Rate ($/kW/Wk)","(line 16 / 52; line 16 / 52)",{"$f":"+E41/52","v":0.72279282923135268},null,null,null,null,{"$f":"+E41/52","v":0.72279282923135268}]
[19,null,"Point-To-Point Rate ($/kW/Day)","(line 16 / 260; line 16 / 365)",{"$f":"+E41/260","v":0.14455856584627053},"Capped at weekly rate",null,null,null,{"$f":"+E41/365","v":0.10297322498638449}]
[20,null,"Point-To-Point Rate ($/MWh)","(line 16 / 4,160; line 16 / 8,760*1000)",{"$f":"+E41/4160*1000","v":9.0349103653919087},"Capped at weekly and daily rates",null,null,null,{"$f":"+E41/8760*1000","v":4.2905510410993539},null," "]
[null,null,null,null,null,null,null,null,null,null,null," "]
[21,null,"FERC Annual Charge($/MWh)","          (Note E)",0,"Short Term",null,null,null,{"$f":"E50","v":0},"Short Term"]
[22,null,null,null,0,"Long Term",null,null,null,{"$f":"E51","v":0},"Long Term"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Attachment O"]
[null,null,null,null,null,null,null,null,null,null,null,"page 2 of 5"]
[]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",null,null,null,null,{"$f":"J5","v":"For the 12 months ended 12/31/13"}]
[null,null,null," "," Utilizing FERC Form 1 Data"]
[]
[null,null,null,null,{"$f":"E8","v":"Montana-Dakota Utilities Co."}]
[null,null,"(1)","(2)","(3)"," ",null,"(4)",null,"(5)"]
[null,null,null,"Form No. 1",null,null,null,null,null,"Transmission",null,null,null,"Workpaper"]
["Line",null,null,"Page, Line, Col.","Company Total",null,"                  Allocator",null,null,"(Col 3 times Col 4)",null,null,null,"Reference #"]
["No.",null,"RATE BASE:"]
[]
[null,null,"GROSS PLANT IN SERVICE     (Note AA, Note DD)"]
[1,null,"  Production","205.46.g",471677490,null,"NA"," ",null," ",null,null,null,"1, 1b"]
[2,null,"  Transmission","207.58.g",181842812,null,"TP",{"$f":"J251","v":0.95241720635072447},null,{"$f":"+H93*E93","v":173190223},null,null,null,"1, 1b"]
[3,null,"  Distribution","207.75.g",242842041,null,"NA"," ",null," ",null,null,null,"1, 1b"]
[4,null,"  General & Intangible","205.5.g & 207.99.g",{"$f":"22753986+8726909","v":31480895},null,"W/S",{"$f":"J269","v":0.15070038929627774},null,{"$f":"+H95*E95","v":4744183.1318952432},null,null,null,"1, 1b"]
[5,null,"  Common","356.1",97091208,null,"CE",{"$f":"L274","v":0.11138246947454092},null,{"$f":"+H96*E96","v":10814258.511306303},null,null,null,"1, 1a, 1b"]
[6,null,"TOTAL GROSS PLANT (sum lines 1-5)",null,{"$f":"SUM(E92:E96)","v":1024934446},null,"GP=",{"$f":"IF(J97>0,J97/E97,0)","v":0.18415681644794829},null,{"$f":"SUM(J92:J96)","v":188748664.64320156}]
[]
[null,null,"ACCUMULATED DEPRECIATION  (Note AA, Note DD)"]
[7,null,{"$f":"+C92","v":"  Production"},"219.20-24.c",245754882,null,{"$f":"+G92","v":"NA"},{"$f":"+H92","v":" "},null," ",null,null,null,"1, 2, 2b "]
[8,null,{"$f":"+C93","v":"  Transmission"},"219.25.c",87058348,null,{"$f":"+G93","v":"TP"},0.95241720635072447,null,{"$f":"+H101*E101","v":82915868.591669187},null,null,null,"1, 2, 2b "]
[9,null,{"$f":"+C94","v":"  Distribution"},"219.26.c",106448504,null,"NA"," ",null," ",null,null,null,"1, 2, 2b "]
[10,null,{"$f":"+C95","v":"  General & Intangible"},"219.28.c & 200.21.c",{"$f":"9724512+6520498","v":16245010},null,"W/S",0.15070038929627774,null,{"$f":"+H103*E103","v":2448129.3311219248},null,null,null,"1, 2, 2b "]
[11,null,{"$f":"+C96","v":"  Common"},"356.1",41503012,null,"CE",0.11138246947454092,null,{"$f":"+H104*E104","v":4622707.9671915052},null,null,null,"1, 2, 2a, 2b"]
[12,null,"TOTAL ACCUM. DEPRECIATION (sum lines 7-11)",null,{"$f":"SUM(E100:E104)","v":497009756},null,null,null,null,{"$f":"SUM(J100:J104)","v":89986705.889982611}]
[null,null,null," "]
[null,null,"NET PLANT IN SERVICE    (Note DD)"]
[13,null,{"$f":"+C100","v":"  Production"}," (line 1- line 7)",{"$f":"E92-E100","v":225922608},null,null,null,null," "]
[14,null,{"$f":"+C101","v":"  Transmission"}," (line 2- line 8)",{"$f":"E93-E101","v":94784464},null,null,null,null,{"$f":"J93-J101","v":90274354.408330813}]
[15,null,{"$f":"+C102","v":"  Distribution"}," (line 3 - line 9)",{"$f":"E94-E102","v":136393537},null,null,null,null," "]
[16,null,{"$f":"+C103","v":"  General & Intangible"}," (line 4 - line 10)",{"$f":"E95-E103","v":15235885},null,null,null,null,{"$f":"J95-J103","v":2296053.8007733184}]
[17,null,{"$f":"+C104","v":"  Common"}," (line 5 - line 11)",{"$f":"E96-E104","v":55588196},null,null,null,null,{"$f":"J96-J104","v":6191550.5441147974}]
[18,null,"TOTAL NET PLANT (sum lines 13-17)",null,{"$f":"SUM(E108:E112)","v":527924690},null,"NP=",{"$f":"IF(J113>0,J113/E113,0)","v":0.18707584741531777},null,{"$f":"SUM(J108:J112)","v":98761958.753218934}]
[]
["18a",null,"100% CWIP Recovery for Commission Approved Order"]
[null,null,"No. 679 Transmission Projects  (Note DD)","216.b ",1407658,null,"N/A",1,null,{"$f":"E116","v":1407658},null,null,null,15]
[]
[null,null,"ADJUSTMENTS TO RATE BASE       (Note F, Note EE)"]
[19,null,"  Account No. 281 (enter negative)","273.8.k",0,null,{"$f":"+G100","v":"NA"},"zero",null,0]
[20,null,"  Account No. 282 (enter negative)","275.2.k",-138035371,null,"NP",{"$f":"+H113","v":0.18707584741531777},null,{"$f":"E120*H120","v":-25823084.003112778},null,null,null,"3, 3a"]
[21,null,"  Account No. 283 (enter negative)","277.9.k",-17053870,null,"NP",{"$f":"+H120","v":0.18707584741531777},null,{"$f":"E121*H121","v":-3190367.1819606652},null,null,null,"3, 3a"]
[22,null,"  Account No. 190","234.8.c",18030471,null,{"$f":"+G121","v":"NP"},{"$f":"+H121","v":0.18707584741531777},null,{"$f":"E122*H122","v":3373065.6416223119},null,null,null,"3, 3a"]
[23,null,"  Account No. 255 (enter negative)","267.8.h",0,null,"NP",{"$f":"+H121","v":0.18707584741531777},null,{"$f":"E123*H123","v":0}]
["23a",null,"  RESERVED FOR FUTURE USE"]
["23b",null,"  Unamortized Balance of Abandoned Plant","(Note CC, Note DD)",0,null,"N/A",1,null,{"$f":"E125*H125","v":0}]
[24,null,"TOTAL ADJUSTMENTS  (sum lines 19- 23b)",null,{"$f":"SUM(E119:E125)","v":-137058770},null,null,null,null,{"$f":"SUM(J119:J125)","v":-25640385.54345113}]
[]
[25,null,"LAND HELD FOR FUTURE USE    (Note DD)","214.x.d  (Note G)",0,null,{"$f":"+G101","v":"TP"},{"$f":"+H101","v":0.95241720635072447},null,{"$f":"+H128*E128","v":0}]
[]
[null,null,"WORKING CAPITAL  (Note H)"]
[26,null,"  CWC  ","calculated",{"$f":"+E181/8","v":3297649.125},null,null,null,null,{"$f":"+J181/8","v":1195318.5279498901}]
[27,null,"  Materials & Supplies  (Note G, Note DD)","227.8.c & .16.c",350980,null,"TE",{"$f":"J261","v":0.82548083497312663},null,{"$f":"+H132*E132","v":289727.26345886796}," ",null,null,4]
[28,null,"  Prepayments (Account 165, Note DD)","111.57.c",1864263,null,"GP",{"$f":"+H97","v":0.18415681644794829},null,{"$f":"+H133*E133","v":343316.73910170142},null,null,null,5]
[29,null,"TOTAL WORKING CAPITAL (sum lines 26 - 28)",null,{"$f":"E131+E132+E133","v":5512892.125},null,null,null,null,{"$f":"J131+J132+J133","v":1828362.5305104596}]
[]
[30,null,"RATE BASE  (sum lines 18, 18a, 24, 25, & 29)",null,{"$f":"+E134+E128+E126+E113+E116","v":397786470.125},null,null,null,null,{"$f":"+J134+J128+J126+J113+J116","v":76357593.740278259}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Attachment O"]
[null,null,null,null,null,null,null,null,null,null,null,"page 3 of 5"]
[]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",null,null,null,null,{"$f":"J5","v":"For the 12 months ended 12/31/13"}]
[null,null,null," "," Utilizing FERC Form 1 Data"]
[]
[null,null,null,null,{"$f":"E8","v":"Montana-Dakota Utilities Co."}]
[null,null,"(1)","(2)","(3)"," ",null,"(4)",null,"(5)"]
[]
["Line",null,null,"Form No. 1",null,null,null,null,null,"Transmission",null,null,null,"Workpaper"]
["No.",null,null,"Page, Line, Col.","Company Total",null,"                  Allocator",null,null,"(Col 3 times Col 4)",null,null,null,"Reference #"]
[]
[null,null,"O&M  (Note BB)"]
[1,null,"  Transmission ","321.112.b",10601838,null,"TE",{"$f":"J261","v":0.82548083497312663},null,{"$f":"+H172*E172","v":8751614.0844898224},null,null,null,6]
["1a",null,"     Less LSE Expenses included in Transmission O&M Accounts (Note V)",null,489820,null,null,1,null,{"$f":"+H173*E173","v":489820},null,null,null,6]
[2,null,"     Less Account 565","321.96.b",1705765,null,"TE",{"$f":"+H172","v":0.82548083497312663},null,{"$f":"+H174*E174","v":1408076.3164679355},null,null,null,6]
[3,null,"  A&G","323.197.b",18554979,null,"W/S",{"$f":"+H103","v":0.15070038929627774},null,2796242.5586842583,null,null,null,7]
[4,null,"     Less FERC Annual Fees",null,187914,null,{"$f":"+G175","v":"W/S"},{"$f":"+H175","v":0.15070038929627774},null,28318.712954220737,null,null,null,8]
[5,null,"     Less EPRI & Reg. Comm. Exp. & Non-safety  Ad. (Note I)",null,392125,null,{"$f":"+G176","v":"W/S"},{"$f":"+H176","v":0.15070038929627774},null,59093.390152802909,null,null,null,8]
["5a",null,"     Plus Transmission Related Reg. Comm.  Exp. (Note I)",null,0,null,{"$f":"+G172","v":"TE"},{"$f":"+H172","v":0.82548083497312663},null,{"$f":"+H178*E178","v":0}]
[6,null,"  Common",{"$f":"+D104","v":"356.1"},0,null,"CE",{"$f":"+H104","v":0.11138246947454092},null,0]
[7,null,"  Transmission Lease Payments",null,0,null," ",1,null,0]
[8,null,"TOTAL O&M   (sum lines 1, 3, 5a, 6, 7 less lines 1a, 2, 4, 5)",null,{"$f":"+E172-E173-E174+E175-E176-E177+E178+E179+E180","v":26381193},null,null,null,null,{"$f":"+J172-J173-J174+J175-J176-J177+J178+J179+J180","v":9562548.223599121}]
[]
[null,null,"DEPRECIATION AND AMORTIZATION EXPENSE (Note AA)"]
[9,null,{"$f":"+C172","v":"  Transmission "},"336.7.b",3336016,null,"TP",{"$f":"+H128","v":0.95241720635072447},null,{"$f":"+H184*E184","v":3177279.0390613186},null,null,null,9]
["9a",null,"  Abandoned Plant Amortization","(Note CC)",0,null,"N/A",1,null,{"$f":"+H185*E185","v":0}]
[10,null,"  General & Intangible","336.10.f & 336.1.f",948145,null,"W/S",{"$f":"+H175","v":0.15070038929627774},null,{"$f":"+H186*E186","v":142885.82060931926},null,null,null,9]
[11,null,{"$f":"+C179","v":"  Common"},"336.11.b",1120695,null,"CE",{"$f":"+H179","v":0.11138246947454092},null,{"$f":"+H187*E187","v":124825.77662777064},null,null,null,9]
[12,null,"TOTAL DEPRECIATION (Sum lines 9 - 11)",null,{"$f":"SUM(E184:E187)","v":5404856},null,null,null,null,{"$f":"SUM(J184:J187)","v":3444990.6362984087}]
[]
[" ",null,"TAXES OTHER THAN INCOME TAXES  (Note J)"]
[null,null,"  LABOR RELATED"]
[13,null,"          Payroll","263.i",2116136,null,"W/S",{"$f":"+H186","v":0.15070038929627774},null,{"$f":"+H192*E192","v":318902.51900386799},null,null,null,9]
[14,null,"          Highway and vehicle",{"$f":"+D192","v":"263.i"},2596,null,{"$f":"+G192","v":"W/S"},{"$f":"+H192","v":0.15070038929627774},null,{"$f":"+H193*E193","v":391.21821061313705},null,null,null,9]
[15,null,"  PLANT RELATED"," "]
[16,null,"         Property","263.i",6229955,null,"GP",{"$f":"+H97","v":0.18415681644794829},null,{"$f":"+H195*E195","v":1147288.6794139778},null,null,null,9]
[17,null,"         Gross Receipts","263.i",-60205,null,{"$f":"+G119","v":"NA"},"zero",null,0,null,null,null,9]
[18,null,"         Other",{"$f":"+D196","v":"263.i"},1122898,null,{"$f":"+G195","v":"GP"},{"$f":"+H195","v":0.18415681644794829},null,{"$f":"+H197*E197","v":206789.32087576823},null,null,null,9]
[19,null,"         Payments in lieu of taxes",null,92988,null,"GP",{"$f":"+H195","v":0.18415681644794829},null,{"$f":"+H198*E198","v":17124.374047861817},null,null,null,9]
[20,null,"TOTAL OTHER TAXES  (sum lines 13 - 19)",null,{"$f":"SUM(E192:E198)","v":9504368},null,null,null,null,{"$f":"SUM(J192:J198)","v":1690496.1115520892}]
[]
["  "]
[" ",null,"INCOME TAXES          "," (Note K)"]
[21,null,"     T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT * p)} =",null,{"$f":"IF(E349>0,1-(((1-E350)*(1-E349))/(1-E350*E349*E351)),0)","v":0.381135}]
[22,null,"     CIT=(T/1-T) * (1-(WCLTD/R)) =",null,{"$f":"IF(J293>0,(E203/(1-E203))*(1-J290/J293),0)","v":0.44443376892360126}]
[null,null,"       where WCLTD=(page 4, line 27) and R= (page 4, line 30)"]
[null,null,"       and FIT, SIT & p are as given in footnote K."]
[23,null,"      1 / (1 - T)  = (from line 21)",null,{"$f":"IF(E203>0,1/(1-E203),0)","v":1.615861294466483}]
[24,null,"Amortized Investment Tax Credit (266.8f) (enter negative)",null,-46505]
[]
[25,null,"Income Tax Calculation = line 22 * line 28",null,{"$f":"E204*E214","v":15495100.355311189},null,"NA",null,null,{"$f":"E204*J214","v":2974381.1485692193}]
[26,null,"ITC adjustment (line 23 * line 24)",null,{"$f":"E207*E208","v":-75145.629499163784},null,"NP",{"$f":"H113","v":0.18707584741531777},null,{"$f":"H211*E211","v":-14057.932318113566}]
[27,null,"Total Income Taxes","(line 25 plus line 26)",{"$f":"+E210+E211","v":15419954.725812025},null," "," ",null,{"$f":"+J210+J211","v":2960323.2162511055}]
[" "]
[28,null,"RETURN ",null,{"$f":"+$J293*E136","v":34864813.249541387},null,"NA",null,null,{"$f":"+$J293*J136","v":6692518.3380485186}]
[null,null,"  [ Rate Base (page 2, line 30) * Rate of Return (page 4, line 30)]"]
[]
[29,null,"REV. REQUIREMENT  (sum lines 8, 12, 20, 27, 28)",null,{"$f":"+E214+E212+E199+E188+E181","v":91575184.97535342},null,null,null,null,{"$f":"+J214+J212+J199+J188+J181","v":24350876.525749244}]
[30,null,"LESS ATTACHMENT GG ADJUSTMENT [Attachment GG, page 2, line 3, column 10]   (Note W)"]
[null,null,"[Revenue Requirement for facilities included on page 2, line 2, and also  "]
[null,null,"included in Attachment GG]",null,1754830,null,null,null,null,{"$f":"+E220","v":1754830}]
[]
["30a",null,"LESS ATTACHMENT MM ADJUSTMENT [Attachment MM, page 2, line 3, column 14]   (Note Y)"]
[null,null,"[Revenue Requirement for facilities included on page 2, line 2, and also  "]
[null,null,"included in Attachment MM]",null,188144.81253497169,null,null,null,null,{"$f":"+E224","v":188144.81253497169}]
[31,null,"REV. REQUIREMENT TO BE COLLECTED UNDER ATTACHMENT O",null,{"$f":"+E217-E220-E224","v":89632210.162818447},null,null,null,null,{"$f":"+J217-J220-J224","v":22407901.713214271}]
[null,null,"(line 29 - line 30 - line30a)"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Attachment O"]
[null,null,null,null,null,null,null,null,null,null,null,"page 4 of 5"]
[]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",null,null,null,null,{"$f":"J5","v":"For the 12 months ended 12/31/13"}]
[null,null,null," "," Utilizing FERC Form 1 Data"]
[]
[null,null,null,null,{"$f":"E8","v":"Montana-Dakota Utilities Co."}]
[null,null,null,"                SUPPORTING CALCULATIONS AND NOTES"]
["Line"]
["No.",null,"TRANSMISSION PLANT INCLUDED IN ISO RATES",null,null,null,null,null,null,null,null,null,null,"Workpaper"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Reference #"]
[1,null,"Total transmission plant    (page 2, line 2, column 3)",null,null,null,null,null,null,{"$f":"E93","v":181842812}]
[2,null,"Less transmission plant excluded from ISO rates       (Note M)",null,null,null,null,null,null,0]
[3,null,"Less transmission plant included in OATT Ancillary Services    (Note N )",null,null,null,null,null,null,8652589,null,null,null,10]
[4,null,"Transmission plant included in ISO rates  (line 1 less lines 2 & 3)",null,null,null,null,null,null,{"$f":"J246-J247-J248","v":173190223}]
[]
[5,null,"Percentage of transmission plant included in ISO Rates (line 4 divided by line 1)",null,null,null,null,null,"TP=",{"$f":"IF(J246>0,J249/J246,0)","v":0.95241720635072447}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Please fill out info requested in the box below"]
[null,null,"TRANSMISSION EXPENSES "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule 1 Recoverable Expenses"]
[6,null,"Total transmission expenses    (page 3, line 1, column 3)",null,null,null,null,null,null,{"$f":"E172","v":10601838}]
[7,null,"Less transmission expenses included in OATT Ancillary Services   (Note L)",null,null,null,null,null,null,1412993,null,null,null,1412993,"Acct 561.1 - 561.3, 561.BA included in Line 7"]
[8,null,"Included transmission expenses (line 6 less line 7)",null,null,null,null,null,null,{"$f":"+J255-J256","v":9188845},null,null,null,707859,"Acct 561.BA for Schedule 24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N256-N257","v":705134},"Acct 561.1 - 561.3 available for Schedule 1"]
[9,null,"Percentage of transmission expenses after adjustment (line 8 divided by line 6)",null,null,null,null,null,null,{"$f":"IF(J255>0,J257/J255,0)","v":0.86672188350736923},null,null,null,null,"Revenue Credits for Sched 1 Acct 561.1 - 561.3"]
[10,null,"Percentage of transmission plant included in ISO Rates (line 5)",null,null,null,null,null,"TP",{"$f":"J251","v":0.95241720635072447},null,null,null,0,"transactions <1 yr"]
[11,null,"Percentage of transmission expenses included in ISO Rates (line 9 times line 10)",null,null,null,null,null,"TE=",{"$f":"+J260*J259","v":0.82548083497312663},null,null,null,0,"non-firm"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,52567,"transactions w/ load not in divisor"]
[" ",null,"WAGES & SALARY ALLOCATOR   (W&S)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N260:N262)","v":52567},"total Revenue Credits"]
[" ",null,null,"Form 1 Reference","$","TP",null,"Allocation",null,null,null,null,null,{"$f":"N258-N263","v":652567},"Net Schedule 1 Expenses (Acct 561.1-561.3 minus Credits)"]
[12,null,"  Production","354.20.b",7937303,0,null,{"$f":"E265*F265","v":0},null,null,null,null,null,12]
[13,null,"  Transmission","354.21.b",3367715,{"$f":"+J251","v":0.95241720635072447},null,{"$f":"E266*F266","v":3207469.71208543},null,null,null,null,null,12]
[14,null,"  Distribution","354.23.b",8033499,0,null,{"$f":"E267*F267","v":0},null,"W&S Allocator",null,null,null,12]
[15,null,"  Other","354.24,25,26.b",1945235,0,null,{"$f":"E268*F268","v":0},null,"($ / Allocation)",null,null,null,12]
[16,null,"  Total  (sum lines 12-15)",null,{"$f":"SUM(E265:E268)","v":21283752},null,null,{"$f":"SUM(H265:H268)","v":3207469.71208543},"=",{"$f":"IF(H269>0,H269/E269,0)","v":0.15070038929627774},"=","WS"]
[]
[null,null,"COMMON PLANT ALLOCATOR  (CE)   (Note O)"]
[null,null,null,null,"$",null,null,"% Electric"," ",{"$f":"+J267","v":"W&S Allocator"}]
[17,null,"  Electric","200.3.c",1057102842,null,null,"(line 17 / line 20)",null,"(line 16)",null,"CE",null,13]
[18,null,"  Gas","201.3.d",373156431,null,null,{"$f":"IF(E276>0,E273/E276,0)","v":0.73909875080390408},"*",{"$f":"J269","v":0.15070038929627774},"=",{"$f":"J274*H274","v":0.11138246947454092},null,13]
[19,null,"  Water","201.3.e",0,null,null," "]
[20,null,"  Total  (sum lines 17 - 19)",null,{"$f":"E273+E274+E275","v":1430259273}]
[]
[null,null,"RETURN (R)",null,null,null,null,null,null,"$"]
[21,null,null,"Long Term Interest (117, sum of 62.c through 66.c)",null,null,null,null,null,{"$f":"18140295+189843+719510","v":19049648},null,null,null,16]
[]
[22,null,null,"Preferred Dividends (118.29c) (positive number)",null,null,null,null,null,685003,null,null,null,16]
[]
[null,null,"                                          Development of Common Stock:"]
[23,null,null,"Proprietary Capital (112.16.c) (Note DD)",null,null,null,null,null,{"$f":"2687923159+15000000","v":2702923159},null,null,null,16]
[24,null,null,"Less Preferred Stock (line 28)  (Note DD)",null,null,null,null,null,{"$f":"-E291","v":-15000000}]
[25,null,null,"Less Account 123.1 (225.42.(g)) (enter negative) (Note DD)",null,null,null,null,null,-2294529877,null,null,null,16]
[26,null,null,"Common Stock","(sum lines 23-25) (Note DD)",null,null,null,null,{"$f":"+J284+J285+J286","v":393393282}]
[null,null,null,null,null,null,null,"Cost"]
[null,null,null,null,"$","%",null,"(Note P)",null,"Weighted"]
[27,null,"  Long Term Debt (112, sum of  18.c through 21.c) (Note DD)",null,372428596,{"$f":"IF($E$293>0,E290/$E$293,0)","v":0.47696998059780288},null,{"$f":"IF(E290>0,J279/E290,0)","v":5.1149799463841385E-2},null,{"$f":"H290*F290","v":2.4396918857849934E-2},"=WCLTD",null,null,16]
[28,null,"  Preferred Stock  (112.3.c) (Note DD)",null,15000000,{"$f":"IF($E$293>0,E291/$E$293,0)","v":1.921052729518934E-2},null,{"$f":"IF(E291>0,J281/E291,0)","v":4.5666866666666667E-2},null,{"$f":"H291*F291","v":8.7728458858577223E-4},null,null,null,16]
[29,null,"  Common Stock  (line 26) (Note DD)",null,{"$f":"J287","v":393393282},{"$f":"IF($E$293>0,E292/$E$293,0)","v":0.50381949210700783},null,0.12379999999999999,null,{"$f":"H292*F292","v":6.2372853122847564E-2}]
[30,null,"Total  (sum lines 27-29) (Note DD)",null,{"$f":"E292+E291+E290","v":780821878}," ",null,null,null,{"$f":"SUM(J290:J292)","v":8.7647056569283274E-2},"=R"]
[]
[]
[null,null,"REVENUE CREDITS"]
[null,null,null,null,null,null,null,null,null,"Load"]
[null,null,"ACCOUNT 447 (SALES FOR RESALE)",null,"(310-311)","(Note Q)",null," "]
[31,null,"  a. Bundled Non-RQ Sales for Resale (311.x.h)",null,null,null,null,null,null,0]
[32,null,"  b. Bundled Sales for Resale  included in Divisor on page 1",null,null,null,null,null,null,0]
[33,null,"  Total of (a)-(b)",null,null,null,null,null,null,{"$f":"+J299-J300","v":0}]
[null,null," ",null,null,null,null,null,null," "]
[34,null,"ACCOUNT 454 (RENT FROM ELECTRIC PROPERTY)    (Note R)",null,null,null,null,null,null,1807970,null,null,null,17]
[]
[null,null,"ACCOUNT 456.1 (OTHER ELECTRIC REVENUES) (Note U)",null,"(330.x.n)"]
[35,null,"  a. Transmission charges for all transmission transactions ",null,null,null,null,null,null,2508297,null,null,null,11]
[36,null,"  b. Transmission charges for all transmission transactions included in Divisor on Page 1"]
["36a",null,"  c. Transmission charges from Schedules associated with Attachment GG (Note X)"]
["36b",null,"  d. Transmission charges from Schedules associated with Attachment MM  (Note Z)"]
[37,null,"  Total of (a)-(b)-(c)-(d)",null,null,null,null,null,null,{"$f":"+J306-J307-J308-J309","v":2508297}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Attachment O"]
[null,null,null,null,null,null,null,null,null,null,null,"page 5 of 5"]
[]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",null,null,null,null,{"$f":"J5","v":"For the 12 months ended 12/31/13"}]
[null,null,null," "," Utilizing FERC Form 1 Data"]
[]
[null,null,null,null,{"$f":"E8","v":"Montana-Dakota Utilities Co."}]
[]
[null,null,"General Note:  References to pages in this formulary rate are indicated as:  (page#, line#, col.#)"]
[null,null,"                           References to data from FERC Form 1 are indicated as:   #.y.x  (page, line, column)"]
["Note",null,null,null,null,null,null,null,null,null,null,null,null,"Workpaper"]
["Letter",null,null,null,null,null,null,null,null,null,null,null,null,"Reference #"]
["A",null,"Peak as would be reported on page 401, column d of Form 1 at the time of the applicable pricing zone coincident monthly peaks."]
["B",null,"Labeled LF, LU, IF, IU on pages 310-311 of Form 1at the time of the applicable pricing zone coincident monthly peaks."]
["C",null,"Labeled LF on page 328 of Form 1 at the time of the applicable pricing zone coincident monthly peaks."]
["D",null,"Labeled LF on page 328 of Form 1 at the time of the applicable pricing zone coincident monthly peaks."]
["E",null,"The FERC's annual charges for the year assessed the Transmission Owner for service under this tariff. "]
["F",null,"The balances in Accounts 190, 281, 282 and 283, as adjusted by any amounts in contra accounts identified as regulatory assets "]
[null,null,"  or liabilities related to FASB 106 or 109.  Balance of Account 255 is reduced by prior flow throughs and excluded if the utility "]
[null,null,"  chose to utilize amortization of tax credits against taxable income as discussed in Note K.  Account 281 is not allocated."]
["G",null,"Identified in Form 1 as being only transmission related."]
["H",null,"Cash Working Capital assigned to transmission is one-eighth of O&M allocated to transmission at page 3, line 8, column 5."]
[null,null,"  Prepayments are the electric related prepayments booked to Account No. 165 and reported on Page 111 line 57 in the Form 1."]
["I",null,"Line 5 - EPRI Annual Membership Dues listed in Form 1 at 353.f, all Regulatory Commission Expenses itemized at 351.h, and non-safety"]
[null,null,"   related advertising included in Account 930.1.  Line 5a - Regulatory Commission Expenses directly related to transmission service,  "]
[null,null,"   ISO filings, or transmission siting itemized at 351.h. "]
["J",null,"Includes only FICA, unemployment, highway, property, gross receipts, and other assessments charged in the current year."]
[null,null,"  Taxes related to income are excluded.  Gross receipts taxes are not included in transmission revenue requirement in the Rate Formula Template, "]
[null,null,"   since they are recovered elsewhere."]
["K",null,"The currently effective income tax rate,  where FIT is the Federal income tax rate; SIT is the State income tax rate, and p ="]
[null,null,"  \"the percentage of federal income tax deductible for state income taxes\".  If the utility is taxed in more than one state it must attach a"]
[null,null,"  work paper showing the name of each state and how the blended or composite SIT was developed.  Furthermore, a utility that"]
[null,null,"  elected to utilize amortization of tax credits against taxable income, rather than book tax credits to Account No. 255 and reduce "]
[null,null,"  rate base, must reduce its income tax expense by the amount of the Amortized Investment Tax Credit (Form 1, 266.8.f)"]
[null,null,"  multiplied by (1/1-T) (page 3, line 26)."]
[" ",null,"         Inputs Required:","FIT =",0.35]
[null,null,null,"SIT=",4.7899999999999998E-2,"  (State Income Tax Rate or Composite SIT)",null,null,null,null,null,null,null,14]
[null,null,null,"p =",0,"  (percent of federal income tax deductible for state purposes)"]
["L",null,"Removes dollar amount of transmission expenses included in the OATT ancillary services rates, including Account Nos. 561.1, 561.2,  561.3, and 561.BA."]
["M",null,"Removes transmission plant determined by Commission order to be state-jurisdictional according to the seven-factor test (until Form 1"]
[null,null,"  balances are adjusted to reflect application of seven-factor test)."]
["N",null,"Removes dollar amount of transmission plant included in the development of OATT ancillary services rates and generation"]
[null,null,"  step-up facilities, which are deemed to included in OATT ancillary services.  For these purposes, generation step-up"]
[null,null,"  facilities are those facilities at a generator substation on which there is no through-flow when the generator is shut down."]
["O",null,"Enter dollar amounts"]
["P",null,"Debt cost rate = long-term interest (line 21) / long term debt (line 27).  Preferred cost rate = preferred dividends (line 22) /"]
[null,null,"  preferred outstanding (line 28).   ROE will be supported in the original filing and no change in ROE may be made absent"]
[null,null,"  a filing with FERC."]
["Q",null,"Line 33 must equal zero since all short-term power sales must be unbundled and the transmission component reflected in Account"]
[null,null,"  No. 456.1 and all other uses are to be included in the divisor."]
["R",null,"Includes income related only to transmission facilities, such as pole attachments, rentals and special use."]
["S",null,"Grandfathered agreements whose rates have been changed to eliminate or mitigate pancaking - the revenues are included in line 4 page 1"]
[null,null,"and the loads are included in line 13, page 1.  Grandfathered agreements whose rates have not been changed to eliminate or mitigate "]
[null,null,"pancaking - the revenues are not included in line 4, page 1 nor are the loads included in line 13, page 1."]
["T",null,"The revenues credited on page 1 lines 2-5 shall include only the amounts received directly (in the case of grandfathered agreements)"]
[null,null,"  or from the ISO (for service under this tariff) reflecting the Transmission Owner's integrated transmission facilities.  They do not include"]
[null,null,"  revenues associated with FERC annual charges, gross receipts taxes, ancillary services, facilities not included in this template (e.g., direct"]
[null,null,"  assignment facilities and GSUs) which are not recovered under this Rate Formula Template."]
["U",null,"Account 456.1 entry shall be the annual total of the quarterly values reported at Form 1, 330.x.n."]
["V",null,"Account Nos. 561.4 and 561.8 consist of RTO expenses billed to load-serving entities and are not included in Transmission Owner revenue requirements."]
["W",null,"Pursuant to Attachment GG of the Midwest ISO Tariff, removes dollar amount of the revenue requirements calculated pursuant to Attachment GG."]
["X",null,"Removes from revenue credits revenue that are distributed pursuant to Schedules associated with Attachment GG of the Midwest ISO Tariff, since the "]
[null,null,"Transmission Owner's Attachment O revenue requirements have already been reduced by the Attachment GG revenue requirements."]
["Y",null,"Pursuant to Attachment MM of the Midwest ISO Tariff, removes dollar amount of revenue requirements calculated pursuant to Attachment MM."]
["Z",null,"Removes from revenue credits revenues that are distributed pursuant to Schedules associated with Attachment MM of the Midwest ISO Tariff, since the "]
[null,null,"Transmission Owner's Attachment O revenue requirements have already been reduced by the Attachment MM revenue requirements. "]
["AA",null,"Plant in Service, Accumulated Depreciation, and Depreciation Expense amounts exclude Asset Retirement Obligation amounts unless authorized by FERC."]
["BB",null,"Schedule 10-FERC charges should not be included in O&M recovered under this Attachment O."]
["CC",null,"Page 2 line 23b includes any unamortized balances related to the recovery of abandoned plant costs approved by FERC under a separate docket.  "]
[null,null,"Page 3 line 9a includes the Amortization expense of abandonment costs approved by FERC under a separate docket."]
[null,null,"These are shown in the workpapers required pursuant to the Annual Rate Calculation and True-Up Procedures. "]
["DD",null,"Calculate using 13 month average balance, reconciling to FERC Form No. 1 by page, line and column as shown in Column 2."]
["EE",null,"Calculate using a simple average of beginning of year and end of year balances reconciling to FERC Form No. 1 by page, line and column as shown in Column 2."]
["FF",null,"Calculation of Prior Year Divisor True-Up:"]
[null,null,"Historic Year Actual Divisor","Pg 1, Line 15"]
[null,null,"Projected Year Divisor","Pg 1, Line 15"]
[null,null,"Difference between Historic & Project Yr Divisor",null,{"$f":"+E388-E389","v":0}]
[null,null,"Prior Year Projected Annual Cost ($ per kw per yr.)","Pg 1, Line 16"]
[null,null,"Projected Year Divisor True-up (Difference * Prior Year Projected Annual Cost)",null,{"$f":"+E390*E391","v":0}]

{"sheet":"Notes","index":3,"n_rows":32,"n_cols":3,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
["Montana-Dakota Utilities Co."]
["Notes to MISO Attachment O"]
["Annual True-Up 2013"]
["Actuals for Twelve Months Ended December 31, 2013"]
[]
[]
["Page 1, Line 15"]
[null,"Divisor"]
[null,null,"Projected 2013 divisor also included the WAPA and Basin load of 251,397 kw (in Line 10) for a total divisor of 738,755."]
[]
[null,null,"Actual 2013 divisor only reflects Montana-Dakota's average 12 coincident peaks and does not include the WAPA and Basin load for 2013 pursuant to previous discussions between MISO and Montana-Dakota."]
[]
[]
["Page 4, Line 36"]
[null,"Transmission charges for all transmission transactions included in Divisor on Page 1"]
[null,null,"Projected 2013 Other Electric Revenues (Line 36) included the revenue received from the REC Load included in Divisor 1 of $373,950"]
[]
[null,null,"The corresponding revenue received from WAPA and Basin for the transmission of electricity has also been excluded from Other Electric Revenues consistent with the exclusion from the Divisor."]
[]
[]
["Page 4, Lines 36a"]
[null,"Transmission charges from Schedules associated with Attachment GG"]
[null,null,"Projected 2013 Other Electric Revenues (Line 36a) included the revenue requirement of Attachment GG"]
[]
[null,null,"Montana-Dakota did not include the revenue received from Attachment GG in Other Electric Revenues (Line 36a).  The revenue received is included along with expenses in a Regulatory Asset account.  Therefore Montana-Dakota did not include any revenue received from Other Electric Revenues for Attachment GG."]
[]
[]
["Page 4, Lines 36b"]
[null,"Transmission charges from Schedules associated with Attachment MM"]
[null,null,"Projected 2013 Other Electric Revenues (Line 36b) included the revenue requirement of Attachment MM"]
[]
[null,null,"Montana-Dakota did not include the revenue received from Attachment MM in Other Electric Revenues (Line 36b).  The revenue received is included in Acct 417 Revenues From Nonutlity Operations.  Therefore Montana-Dakota did not include any revenue received from Other Electric Revenues for Attachment MM."]

{"sheet":"Accounting Changes","index":4,"n_rows":14,"n_cols":1,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
["Montana-Dakota Utilities Co."]
["MISO Attachment O True-Up – 2013"]
["Summary of Accounting Changes"]
[]
[]
["“Accounting Changes” as defined by Section II Para E 8 of the final tariff are listed below:"]
[]
["·         Accounting change to use FERC major account 106 – Completed Construction Not Classified.  With the conversion to a new construction and fixed asset system software called PowerPlan, the Company was able to take advantage of the automatic close process of in-service construction costs not yet unitized to be recorded in plant in service (FERC 106) and begin depreciation.  The effect was to show more construction costs as plant in service rather than work in progress on the balance sheet and allowed us to record more timely depreciation expense on the income statement."]
[]
["·         Income Tax election for Electric Distribution repairs deduction.  With this election we are allowed to deduct certain financial booked capital construction in-service depreciable costs for income tax purposes under the repairs guidelines of the IRS regulations.  This results in current income tax that are lower due to higher deductible expenses for tax than book thus creating a larger deferred income tax liability on the balance sheet and an improved cash flow position. "]
[]
["·         KVAR penalty revenue formerly recorded as demand revenue in 4001 was recorded in 4560 (Other electric revenue) beginning 1/1/13 to better reflect type of revenue."]
[]
["·         Late payment revenues formerly recorded as 4190 (Interest Income) were recorded as 4500 (Forfeited discounts) beginning 1/1/13 to better reflect type of revenue."]

{"sheet":"All Generic Att O Filings","index":5,"n_rows":38,"n_cols":4,"rows_kept":38,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Generic Attachment O Revisions"]
[]
[null,"FERC Rate Schedule or Tariff Number","FERC Proceeding","Date Filed"]
[null,"Midwest ISO FERC Electric Tariff Original Volume No. 1","ER98-1438-000","1998-01-05"]
[null,"Midwest ISO FERC Electric Tariff First Revised Volume No. 1","ER98-1438-007","2000-11-20"]
[null,"Midwest ISO FERC Electric Tariff Second Revised Volume No. 1","ER04-458-004","2004-11-08"]
[null,"Midwest ISO FERC Electric Tariff Second Revised Volume No. 1","ER04-895-000","2004-05-28"]
[null,"Midwest ISO FERC Electric Tariff Second Revised Volume No. 1","ER05-122-000","2004-10-29"]
[null,"Midwest ISO FERC Electric Tariff Third Revised Volume No. 1","ER05-1085-001; \nER04-458-008","2005-09-06"]
[null,"Midwest ISO FERC Electric Tariff Third Revised Volume No. 1","ER04-691-014; \nEL04-104-013; \nEL04-104-032","2004-12-22"]
[null,"Midwest ISO FERC Electric Tariff Third Revised Volume No. 1","ER04-691-034; \nEL04-104-013; \nEL04-104-032","2005-04-06"]
[null,"Midwest ISO FERC Electric Tariff Third Revised Volume No. 1","ER06-159-000","2005-11-04"]
[null,"Midwest ISO FERC Electric Tariff Third Revised Volume No. 1","ER07-113-000","2006-10-31"]
[null,"Midwest ISO FERC Electric Tariff Third Revised Volume No. 1","ER07-113-002","2007-03-23"]
[null,"Midwest ISO FERC Electric Tariff Fourth Revised Volume No. 1","OA08-4-001","2008-08-13"]
[null,"Midwest ISO FERC Electric Tariff Fourth Revised Volume No. 1","ER09-15-001","2008-10-01"]
[null,"Midwest ISO FERC Electric Tariff Third Revised Volume No. 1","ER09-91-000","2008-10-17"]
[null,"Midwest ISO FERC Electric Tariff Fourth Revised Volume No. 1","ER09-91-000; \nER09-571-000","2009-01-15"]
[null,"Midwest ISO FERC Electric Tariff Fourth Revised Volume No. 1","ER09-1657-000","2009-08-31"]
[null,"Midwest ISO FERC Electric Tariff Fourth Revised Volume No. 1","ER09-1779-000","2009-09-30"]
[null,"Midwest ISO FERC Electric Tariff Fourth Revised Volume No. 1","ER10-1492-000","2010-06-18"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER10-1997-000","2010-07-28"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER10-1997-001","2012-09-20"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER11-2700-000","2011-01-19"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER11-2700-004","6/13/2011\n(5/24/12 settlement filed)"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER11-3251","2011-03-31"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER11-3704","2011-06-03"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER12-297","2011-10-31"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER12-310","2011-11-01"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER12-578","2011-12-08"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER12-1667","2012-04-30"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER13-307","2013-01-01"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER13-674","2013-01-01"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER13-674-002","2013-01-01"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER13-751","2013-01-01"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER13-1547","2013-12-19"]
[null,"Midwest ISO FERC Electric Tariff Fifth Revised Volume No. 1 \n(Midwest Independent Transmission System - FERC Electric Tariff)","ER13-1827","2013-12-19"]

{"sheet":"Reconcile FF1 to Plant (1)","index":6,"n_rows":40,"n_cols":12,"rows_kept":40,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,"Workpaper Cross Reference Page 1"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-up"]
["Plant in Service & Accumulated Reserve (Workpaper for Page 2 of 5)"]
["Reconciliation of Form 1"]
["Twelve Months Ended December 31, 2013"]
[]
[]
[null,null,null,null,"Form 1 Page,",null,"Form 1",null,"Exclude"]
["Rate Base",null,null,null,"Line, Col.",null,"Ending Balance",null,"AROs",null,"Balance 2/"]
[null,"Gross Plant in Service"]
[null,null,"Production",null,"205.46.g",null,560006217]
[null,null,"    Steam Production",null,"205.15.g",null,null,null,854230,"1/"]
[null,null,"    Other Production",null,"205.44.g",null,null,null,3142677,"1/"]
[null,null,"Production",null,null,null,{"$f":"SUM(G13:G15)","v":560006217},null,{"$f":"SUM(I13:I15)","v":3996907},null,{"$f":"G16-I16","v":556009310}]
[null,null,"Transmission",null,"207.58.g",null,196823641,null,797,"1/",196822844]
[null,null,"Distribution",null,"207.75.g",null,308202056,null,39748,"1/",308162308]
[null,null,"General & Intangible",null,"205.5.g &",null,9141165,null,null,null,9141165]
[null,null,null,null,"207.99.g",null,25590389,null,null,null,25590389]
[null,null,"Common",null,356.1,null,115748847,null,7270,"1/",115741577]
[null,"Total Gross Plant",null,null,null,null,{"$f":"SUM(G16:G21)","v":1215512315},null,{"$f":"SUM(I16:I21)","v":4044722},null,{"$f":"SUM(K16:K21)","v":1211467593}]
[]
[null,"Accumulated Depreciation"]
[null,null,"Production",null,"219.20-24.c",null,{"$f":"222163669+37277088","v":259440757}]
[null,null,"    Steam Production",null,null,null,null,null,{"$f":"'Recon FF1 to Acc Res (2)'!I12","v":560247},"1/"]
[null,null,"    Other Production",null,null,null,null,null,{"$f":"'Recon FF1 to Acc Res (2)'!I13","v":567777},"1/"]
[null,null,"Production",null,null,null,{"$f":"SUM(G25:G27)","v":259440757},null,{"$f":"SUM(I25:I27)","v":1128024},null,{"$f":"G28-I28","v":258312733}]
[null,null,"Transmission",null,"219.25.c",null,91945558,null,{"$f":"'Recon FF1 to Acc Res (2)'!I15","v":462},"1/",{"$f":"G29-I29","v":91945096}]
[null,null,"Distribution",null,"219.26.c",null,130709243,null,{"$f":"'Recon FF1 to Acc Res (2)'!I16","v":33066},"1/",130676177]
[null,null,"General & Intangible",null,"219.28.c & ",null,10980004,null,null,null,10980004]
[null,null,null,null,"200.21.c",null,6774890,null,null,null,6774890]
[null,null,"Common",null,356.1,null,47516194,null,4723,"1/",{"$f":"G33-I33","v":47511471}]
[null,"Total Accumulated Depreciation",null,null,null,null,{"$f":"SUM(G28:G33)","v":547366646},null,{"$f":"SUM(I28:I33)","v":1166275},null,{"$f":"SUM(K28:K33)","v":546200371}]
[]
[]
[]
["1/  Exclude Asset Retirement Costs per Note AA, page 5 of Attachment O (ARO separately identified in FERC Form 1).  "]
[null,null,"(Workpaper Cross Reference Pages 1 (Common Plant) and 2 (Common Accumulated Reserve))"]
["2/  Excluding Deferred AFUDC, Depreciation and Interest on Coyote (Montana) = $477,281."]

{"sheet":"Reconcile FF1 to Comm Plt (1a)","index":7,"n_rows":24,"n_cols":17,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Workpaper Cross Reference Page 1a"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["Common Plant in Service by Utility by State (Workpaper for Page 2 of 5)"]
["Reconciliation of Form 1"]
["Twelve Months Ended December 31, 2013"]
[]
[null,null,null,null,null,null,null,null,"North",null,"South",null,"East"]
[null,null,null,null,"Total",null,"Montana",null,"Dakota",null,"Dakota",null,"River",null,"Wyoming",null,"GPNG"]
["Utility  1/"]
[null,"MDU Electric"]
[null,null,"Common",null,{"$f":"SUM(G13:O13)","v":35082486},null,6676686,null,23181360,null,1383241,null,null,null,3841199]
[null,null,"Common Intangible",null,{"$f":"SUM(G14:O14)","v":24500530},null,4850801,null,15450869,null,1452408,null,null,null,2746452]
[null,"MDU Gas"]
[null,null,"Common",null,{"$f":"SUM(G16:O16)","v":24993129},null,11048767,null,8779969,null,2245020,null,879355,null,2040018]
[null,null,"Common Intangible",null,{"$f":"SUM(G17:O17)","v":29108174},null,8802713,null,11256051,null,5762829,null,1116204,null,2170377]
[null,"GPNG Gas"]
[null,null,"Common",null,{"$f":"SUM(G19:Q19)","v":1121853},null,null,null,null,null,null,null,null,null,null,null,1121853]
[null,null,"Common Intangible",null,{"$f":"SUM(G20:Q20)","v":935403},null,null,null,null,null,null,null,null,null,null,null,935403]
["Total MDU ",null,null,null,{"$f":"SUM(E13:E20)","v":115741575},null,{"$f":"SUM(G13:G20)","v":31378967},null,{"$f":"SUM(I13:I20)","v":58668249},null,{"$f":"SUM(K13:K20)","v":10843498},null,{"$f":"SUM(M13:M20)","v":1995559},null,{"$f":"SUM(O13:O20)","v":10798046},null,{"$f":"SUM(Q13:Q20)","v":2057256}]
[]
[]
["1/ Excluding Asset Retirement Obligations (acct 399.1) of $7,270 per Note AA, page 5 of Attachment O."]

{"sheet":"13 Month Plant (1b)","index":8,"n_rows":61,"n_cols":19,"rows_kept":61,"cut":false,"hidden":false,"merged":[]}
["Workpaper Cross Reference Page 1b"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["Plant in Service (Workpaper for Page 2 of 5)"]
["Thirteen Month Balances per Note DD of Attachment O"]
["(December 2012 - December 2013)"]
[]
[]
[null,null,"13 Month Average",null,"December 2012","January 2013","February 2013","March 2013","April 2013","May 2013","June 2013","July 2013","August 2013","September 2013","October 2013","November 2013","December 2013",null,"12/31% of Average"]
["Total Company"]
["Steam Production",null,{"$f":"ROUND(AVERAGE(E12:Q12),0)","v":381639395},null,378177500,378177500,378333735,378540374,378540374,378540374,380079738,380205734,381209069,382257955,382207632,382802492,402239654,null,{"$f":"ROUND(Q12/C12,3)","v":1.054}]
["Other Production",null,{"$f":"ROUND(AVERAGE(E13:Q13),0)","v":153450047},null,153449193,153449193,153342381,153342689,153342689,153342689,153385162,153432340,153453768,153477438,153477438,153585971,153769656,null,{"$f":"ROUND(Q13/C13,3)","v":1.002}]
["    Production",null,{"$f":"SUM(C12:C13)","v":535089442},null,{"$f":"SUM(E12:E13)","v":531626693},531626693,531676116,531883063,531883063,531883063,533464900,533638074,534662837,535735393,535685070,536388463,556009310,null,1.0389999999999999]
["Transmission",null,185034955,null,180542078,180542078,180689458,180893303,180893303,180893303,184459644,185970426,187372330,187729142,187546654,191099853,196822845,null,1.0640000000000001]
["Distribution",null,287660647,null,276406412,276406412,277174452,277600383,277600383,277601646,289637558,290288601,290756244,296165864,299154393,302633751,308162308,null,1.071]
["General",null,24959280,null,24361304,24356531,24395450,24424446,24404211,24404211,25129338,25174764,25463700,25710270,25766911,25289110,25590392,null,1.0249999999999999]
["General - Intangible",null,9102195,null,9098948,9098948,9098948,9098948,9098948,9098948,9098948,9098948,9098948,9098948,9098948,9098948,9141165,null,1.004]
[null,null,{"$f":"SUM(C14:C18)","v":1041846519},null,{"$f":"SUM(E14:E18)","v":1022035435},1022030662,1023034424,1023900143,1023879908,1023881171,1041790388,1044170813,1047354059,1054439617,1057251976,1064510125,1095726020,null,1.052]
["Common  1/",null,107513300,null,84610451.969999999,84578881.909999996,108691684.64000002,108905413.62,108404785.06999999,110397959.73999999,110858990.48,110897421.46000001,112185066.80000001,114035523.76000001,114349992.93999995,114015155.16999999,115741577.02,null,1.077]
["Total Plant in Service",null,{"$f":"C19+C20","v":1149359819},null,{"$f":"E19+E20","v":1106645886.97},1106609543.9100001,1131726108.6400001,1132805556.6199999,1132284693.0699999,1134279130.74,1152649378.48,1155068234.46,1159539125.8,1168475140.76,1171601968.9400001,1178525280.1700001,1211467597.02,null,1.054]
[]
[]
["Wyoming Electric"]
["Steam Production",null,{"$f":"ROUND(AVERAGE(E25:Q25),0)","v":63411951},null,63312091,63312091,63303923,63303923,63303923,63303923,63285546,63285546,63285546,63492269,63492269,63492265,64182054]
["Other Production"]
["    Production",null,{"$f":"SUM(C25:C26)","v":63411951},null,{"$f":"SUM(E25:E26)","v":63312091},{"$f":"SUM(F25:F26)","v":63312091},{"$f":"SUM(G25:G26)","v":63303923},{"$f":"SUM(H25:H26)","v":63303923},{"$f":"SUM(I25:I26)","v":63303923},{"$f":"SUM(J25:J26)","v":63303923},{"$f":"SUM(K25:K26)","v":63285546},{"$f":"SUM(L25:L26)","v":63285546},{"$f":"SUM(M25:M26)","v":63285546},{"$f":"SUM(N25:N26)","v":63492269},{"$f":"SUM(O25:O26)","v":63492269},{"$f":"SUM(P25:P26)","v":63492265},64182054]
["Transmission",null,3192143,null,3192143,3192143,3192143,3192143,3192143,3192143,3192143,3192143,3192143,3192143,3192143,3192143,3192143]
["Distribution",null,44818606,null,44253529,44094656,44011264,44017470,44017470,44017470,45216487,45217862,45240407,45309748,45527821,45766451,45951242]
["General",null,2205294,null,2168197,2159165,2158534,2161446,2152631,2159873,2201619,2195865,2273048,2300175,2243367,2243439,2251462]
["General - Intangible",null,375286,null,386082,374001,374001,374001,374001,374001,374001,374001,374001,374001,374001,374001,378629]
[null,null,{"$f":"SUM(C27:C31)","v":114003280},null,{"$f":"SUM(E27:E31)","v":113312042},{"$f":"SUM(F27:F31)","v":113132056},{"$f":"SUM(G27:G31)","v":113039865},{"$f":"SUM(H27:H31)","v":113048983},{"$f":"SUM(I27:I31)","v":113040168},{"$f":"SUM(J27:J31)","v":113047410},{"$f":"SUM(K27:K31)","v":114269796},{"$f":"SUM(L27:L31)","v":114265417},{"$f":"SUM(M27:M31)","v":114365145},{"$f":"SUM(N27:N31)","v":114668336},{"$f":"SUM(O27:O31)","v":114829601},{"$f":"SUM(P27:P31)","v":115068299},{"$f":"SUM(Q27:Q31)","v":115955530}]
["Common 2/"]
["  Wyoming Electric"]
["      Common",null,{"$f":"ROUND(AVERAGE(E35:Q35),0)","v":4024536},null,3857153,3770974,6779935,3780717,3761805,3753716,3777888,3774920,3780612,3819509,3832361,3788176,3841199]
["      Common Intangible",null,2496505,null,1664801,1612366,2520066,2557545,2557545,2650832,2652706,2654924,2697270,2704425,2713505,2722127,2746452]
["  Wyoming Gas"]
["      Common",null,{"$f":"ROUND(AVERAGE(E38:Q38),0)","v":2010582},null,1983705,2002107,2006705,2007111,1997210,1995817,2008342,2006799,2009729,2030094,2037158,2012765,2040018]
["      Common Intangible",null,1890470,null,861190,854685,1995552,1985629,1985629,2068800,2069770,2070920,2115210,2123651,2132618,2142085,2170377]
[null,null,{"$f":"SUM(C35:C39)","v":10422093},null,{"$f":"SUM(E35:E39)","v":8366849},{"$f":"SUM(F35:F39)","v":8240132},13302258,10331002,10302189,10469165,10508706,10507563,10602821,10677679,10715642,10665153,10798046]
[]
["Total Plant in Service - WY",null,{"$f":"C32+C40","v":124425373},null,{"$f":"E32+E40","v":121678891},121372188,126342123,123379985,123342357,123516575,124778502,124772980,124967966,125346015,125545243,125733452,126753576]
[]
[]
["Integrated System"]
["Steam Production",null,{"$f":"ROUND(AVERAGE(E46:Q46),0)","v":318227443},null,{"$f":"E12-E25","v":314865409},314865409,315029812,315236451,315236451,315236451,316794192,316920188,317923523,318765686,318715363,319310227,338057600,null,{"$f":"ROUND(Q46/C46,3)","v":1.0620000000000001}]
["Other Production",null,153450047,null,{"$f":"E13-E26","v":153449193},153449193,153342381,153342689,153342689,153342689,153385162,153432340,153453768,153477438,153477438,153585971,153769656,null,{"$f":"ROUND(Q47/C47,3)","v":1.002}]
["    Production",null,{"$f":"SUM(C46:C47)","v":471677490},null,{"$f":"SUM(E46:E47)","v":468314602},{"$f":"SUM(F46:F47)","v":468314602},{"$f":"SUM(G46:G47)","v":468372193},{"$f":"SUM(H46:H47)","v":468579140},{"$f":"SUM(I46:I47)","v":468579140},{"$f":"SUM(J46:J47)","v":468579140},{"$f":"SUM(K46:K47)","v":470179354},{"$f":"SUM(L46:L47)","v":470352528},{"$f":"SUM(M46:M47)","v":471377291},{"$f":"SUM(N46:N47)","v":472243124},{"$f":"SUM(O46:O47)","v":472192801},{"$f":"SUM(P46:P47)","v":472896198},{"$f":"SUM(Q46:Q47)","v":491827256},null,1.0429999999999999]
["Transmission",null,{"$f":"ROUND(AVERAGE(E49:Q49),0)","v":181842812},null,{"$f":"E15-E28","v":177349935},177349935,177497315,177701160,177701160,177701160,181267501,182778283,184180187,184536999,184354511,187907710,193630702,null,1.0649999999999999]
["Distribution",null,242842041,null,{"$f":"E16-E29","v":232152883},232311756,233163188,233582913,233582913,233584176,244421071,245070739,245515837,250856116,253626572,256867300,262211066,null,1.08]
["General",null,22753986,null,{"$f":"E17-E30","v":22193107},22197366,22236916,22263000,22251580,22244338,22927719,22978899,23190652,23410095,23523544,23045671,23338930,null,1.026]
["General - Intangible",null,8726909,null,{"$f":"E18-E31","v":8712866},8724947,8724947,8724947,8724947,8724947,8724947,8724947,8724947,8724947,8724947,8724947,8762536,null,1.004]
[null,null,{"$f":"SUM(C48:C52)","v":927843238},null,{"$f":"SUM(E48:E52)","v":908723393},{"$f":"SUM(F48:F52)","v":908898606},{"$f":"SUM(G48:G52)","v":909994559},{"$f":"SUM(H48:H52)","v":910851160},{"$f":"SUM(I48:I52)","v":910839740},{"$f":"SUM(J48:J52)","v":910833761},{"$f":"SUM(K48:K52)","v":927520592},{"$f":"SUM(L48:L52)","v":929905396},{"$f":"SUM(M48:M52)","v":932988914},{"$f":"SUM(N48:N52)","v":939771281},{"$f":"SUM(O48:O52)","v":942422375},{"$f":"SUM(P48:P52)","v":949441826},{"$f":"SUM(Q48:Q52)","v":979770490},null,1.056]
["Common  3/",null,{"$f":"ROUND(AVERAGE(E54:Q54),0)","v":97091208},null,{"$f":"E20-E40","v":76243602.969999999},76338749.909999996,95389426.640000015,98574411.620000005,98102596.069999993,99928794.739999995,100350284.48,100389858.46000001,101582245.80000001,103357844.76000001,103634350.93999995,103350002.16999999,104943531.02,null,1.081]
["Total Plant in Service",null,{"$f":"C53+C54","v":1024934446},null,{"$f":"E53+E54","v":984966995.97000003},{"$f":"F53+F54","v":985237355.90999997},{"$f":"G53+G54","v":1005383985.64},{"$f":"H53+H54","v":1009425571.62},{"$f":"I53+I54","v":1008942336.0699999},{"$f":"J53+J54","v":1010762555.74},{"$f":"K53+K54","v":1027870876.48},{"$f":"L53+L54","v":1030295254.46},{"$f":"M53+M54","v":1034571159.8},{"$f":"N53+N54","v":1043129125.76},{"$f":"O53+O54","v":1046056725.9399999},{"$f":"P53+P54","v":1052791828.17},{"$f":"Q53+Q54","v":1084714021.02},null,1.0580000000000001]
[]
[]
[]
["1/  Common reflects Total Electric, Total Gas - MDU, and Total Gas - GPNG."]
["2/  Common reflects Wyoming Electric and Wyoming Gas."]
["3/  Common reflects Total Electric (excluding Wyoming), Total Gas - MDU (excluding Wyoming), and Total Gas - GPNG."]

{"sheet":"Recon FF1 to Acc Res (2)","index":9,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,"Workpaper Cross Reference Page 2"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True Up"]
["Accumulated Reserve for Depreciation by Function (Workpaper for Page 2 of 5)"]
["Reconciliation of Form 1"]
[{"$f":"'Reconcile FF1 to Plant (1)'!A7","v":"Twelve Months Ended December 31, 2013"}]
[]
[]
[null,null,"Form 1",null,"Form 1"]
[null,null,"Page, Line, Col.",null,"Ending Balance",null,"Balances",null,"AROs  1/"]
["Steam Production",null,"219.20.c",null,222163669,null,221603422,null,{"$f":"E12-G12","v":560247}]
["Other Production",null,"219.24.c",null,37277088,null,36709311,null,{"$f":"E13-G13","v":567777}]
["   Production",null,null,null,{"$f":"SUM(E12:E13)","v":259440757},null,{"$f":"SUM(G12:G13)","v":258312733},null,{"$f":"SUM(I12:I13)","v":1128024}]
["Transmission",null,"219.25.c",null,91945558,null,91945096,null,{"$f":"E15-G15","v":462}]
["Distribution",null,"219.26.c",null,130709243,null,130676177,null,{"$f":"E16-G16","v":33066}]
["General",null,"219.28.c",null,10980004,null,10980004,null,{"$f":"E17-G17","v":0}]
["General Intangible",null,"200.21.c",null,6774890,null,6774890,null,{"$f":"E18-G18","v":0}]
[null,null,null,null,{"$f":"SUM(E14:E18)","v":499850452},null,{"$f":"SUM(G14:G18)","v":498688900},null,{"$f":"SUM(I14:I18)","v":1161552}]
["Common",null,356.1,null,47516194,null,47511471,null,{"$f":"E20-G20","v":4723}]
[null,null,null,null,{"$f":"SUM(E19:E20)","v":547366646},null,{"$f":"SUM(G19:G20)","v":546200371},null,{"$f":"SUM(I19:I20)","v":1166275}]
[]
[]
[]
["1/  AROs = difference between Form 1 balances and Jurisdictional balances."]

{"sheet":"Reconcile FF1 to Com Res (2a)","index":10,"n_rows":32,"n_cols":17,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Workpaper Cross Reference Page 2a"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["Common Accumulated Reserve for Depreciation by Utility by State (Workpaper for Page 2 of 5)"]
["Reconciliation of Form 1"]
["Twelve Months Ended December 31, 2013"]
[]
[null,null,null,null,null,null,null,null,"North",null,"South",null,"East"]
[null,null,null,null,"Total",null,"Montana",null,"Dakota",null,"Dakota",null,"River",null,"Wyoming",null,"GPNG"]
["Utility  1/"]
[null,"MDU Electric"]
[null,null,"Common",null,{"$f":"SUM(G13:O13)","v":15613681},null,3086656,null,10290965,null,656439,null,null,null,1579621]
[null,null,"Common Intangible",null,{"$f":"SUM(G14:O14)","v":12169449},null,2455948,null,7689692,null,686408,null,null,null,1337401]
[null,"MDU Gas"]
[null,null,"Common",null,{"$f":"SUM(G16:O16)","v":9277467},null,3266099,null,3853642,null,922622,null,420814,null,814290]
[null,null,"Common Intangible",null,{"$f":"SUM(G17:O17)","v":9394146},null,2664064,null,3569876,null,1941865,null,466528,null,751813]
[null,"GPNG Gas"]
[null,null,"Common",null,{"$f":"SUM(G19:Q19)","v":456890},null,null,null,null,null,null,null,null,null,null,null,456890]
[null,null,"Common Intangible",null,{"$f":"SUM(G20:Q20)","v":617457},null,null,null,null,null,null,null,null,null,null,null,617457]
[null,null,null,null,{"$f":"SUM(E13:E20)","v":47529090},null,{"$f":"SUM(G13:G20)","v":11472767},null,{"$f":"SUM(I13:I20)","v":25404175},null,{"$f":"SUM(K13:K20)","v":4207334},null,{"$f":"SUM(M13:M20)","v":887342},null,{"$f":"SUM(O13:O20)","v":4483125},null,{"$f":"SUM(Q13:Q20)","v":1074347}]
[]
[null,"Exclude Work in Progress"]
[null,null,"Electric",null,{"$f":"SUM(G24:Q24)","v":10485},null,-3852,null,11425,null,918,null,null,null,1994]
[null,null,"Gas",null,{"$f":"SUM(G25:Q25)","v":7134},null,-3268,null,4817,null,2655,null,570,null,1033,null,{"$f":"1190+137","v":1327}]
[null,null,null,null,{"$f":"SUM(E24:E25)","v":17619},null,{"$f":"SUM(G24:G25)","v":-7120},null,{"$f":"SUM(I24:I25)","v":16242},null,{"$f":"SUM(K24:K25)","v":3573},null,{"$f":"SUM(M24:M25)","v":570},null,{"$f":"SUM(O24:O25)","v":3027},null,{"$f":"SUM(Q24:Q25)","v":1327}]
[]
["Total MDU Common",null,null,null,{"$f":"SUM(G28:Q28)","v":47511471},null,{"$f":"G21-G26","v":11479887},null,{"$f":"I21-I26","v":25387933},null,{"$f":"K21-K26","v":4203761},null,{"$f":"M21-M26","v":886772},null,{"$f":"O21-O26","v":4480098},null,{"$f":"Q21-Q26","v":1073020}]
[]
[]
["1/ Excluding Asset Retirement Obligations (acct 399.1) of $4,723 per Note AA, page 5 of Attachment O."]
[null,"Ties to Total Common - Jurisdictional Workpapers Page 1 and Page 2b (December 2013)."]

{"sheet":"13 Month Accum Res (2b)","index":11,"n_rows":70,"n_cols":19,"rows_kept":70,"cut":false,"hidden":false,"merged":[]}
["Workpaper Cross Reference Page 2b"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["Accumulated Reserve (Workaper for Page 2 of 5)"]
["Thirteen Month Balances per Note DD of Attachment O"]
["(December 2012 - December 2013)"]
[]
[]
[null,null,"13 Month Average",null,"December 2012","January 2013","February 2013","March 2013","April 2013","May 2013","June 2013","July 2013","August 2013","September 2013","October 2013","November 2013","December 2013",null,"12/31% of Average"]
["Total Company"]
["Steam Production",null,{"$f":"ROUND(AVERAGE(E12:Q12),0)","v":216389313},null,212025868,212829299,213633071,214215579,214822698,215829190,216512008,217317256,217657960,218371418,219134311,219108991,221603422,null,{"$f":"ROUND(Q12/C12,3)","v":1.024}]
["Other Production",null,{"$f":"ROUND(AVERAGE(E13:Q13),0)","v":33362593},null,29999471,30557885,31114715,31672158,32224007,32787978,33387818,33944897,34496327,35053946,35609744,36155452,36709312,null,{"$f":"ROUND(Q13/C13,3)","v":1.1000000000000001}]
["    Production",null,{"$f":"SUM(C12:C13)","v":249751906},null,{"$f":"SUM(E12:E13)","v":242025339},243387184,244747786,245887737,247046705,248617168,249899826,251262153,252154287,253425364,254744055,255264443,258312734,null,1.034]
["Transmission",null,89618366,null,87721430,87998995,88270258,88761037,89012938,89138339,89457953,89736110,90115446,90418560,90619062,91843537,91945097,null,1.026]
["Distribution",null,128755929,null,126140945,126711214,126922752,127124594,127532376,129413135,129437615,129814468,129581439,129964015,130197683,130310664,130676177,null,1.0149999999999999]
["General",null,10666773,null,9950069,10097178,10229519,10368878,10504707,10625360,10758161,10892822,11080932,11186862,11194109,10799444,10980003,null,1.0289999999999999]
["General - Intangible",null,6618535,null,6462259,6488290.0700000003,6514321.1900000004,6540352.3099999996,6566383.4299999997,6592447,6618510,6644573,6670637,6696700,6722763,6748826,6774890,null,1.024]
[null,null,{"$f":"SUM(C14:C18)","v":485411509},null,{"$f":"SUM(E14:E18)","v":472300042},474682861.06999999,476684636.19,478682598.31,480663109.43000001,484386449,486172065,488350126,489602741,491691501,493477672,494966914,498688901,null,1.0269999999999999]
[]
["Common  1/",null,25016291,null,24283759,24478183,24681171,24898528,24588966,24853746,24986522,25195815,25400063,25588230,25726069,25182689,25348037,null,1.0129999999999999]
["Common Intangible 1/",null,20838717,null,19814566,19882163,19949760,20150771,20352890,20555754,20775207,20995200,21215210,21449115,21676460,21905174,22181053,null,1.0640000000000001]
["less: Common RWIP",null,12303,null,4438,29378,35647,8048,8048,74148,-66000,4113,1854,1766,5019,35867,17619,null,{"$f":"ROUND(Q26/C26,3)","v":1.028}]
[null,null,{"$f":"C21+C22-C23","v":45842705},null,{"$f":"E21+E22-E23","v":44093887},44330968,44595284,45041251,44933808,45335352,45827729,46186902,46613419,47035579,47397510,47051996,47511471]
[]
["Total Accum. Reserve",null,{"$f":"C19+C24","v":531254214},null,{"$f":"E19+E24","v":516393929},519013829.06999999,521279920.19,523723849.31,525596917.43000001,529721801,531999794,534537028,536216160,538727080,540875182,542018910,546200372]
[]
[]
["Wyoming Electric"]
["Steam Production",null,{"$f":"ROUND(AVERAGE(E30:Q30),0)","v":3997025},null,3363852,3469372,3574892,3680399,3785905,3891412,3996918,4102394,4207870,4313346,4419166,4524987,4630807]
["Other Production"]
["    Production",null,{"$f":"SUM(C30:C31)","v":3997025},null,{"$f":"SUM(E30:E31)","v":3363852},3469372,3574892,3680399,3785905,3891412,3996918,4102394,4207870,4313346,4419166,4524987,4630807]
["Transmission",null,{"$f":"ROUND(AVERAGE(E33:Q33),0)","v":2560018},null,2529514,2534600,2539685,2544770,2549857,2554942,2560028,2565113,2570199,2575285,2580329,2585414,2590500]
["Distribution",null,22307425,null,21809475,21849071,21952715,22050791,22151107,22344763,22356560,22434941,22457477,22549356,22619432,22689528,22731305]
["General",null,942260,null,872447,878926,889443,906135,910350,924225,934749,945465,1018332,1029055,988585,976321,975351]
["General - Intangible",null,98037,null,82427,83019,85984,88950,91915,94883,97852,100820,103789,106758,109726,112695,115663]
[null,null,{"$f":"SUM(C32:C36)","v":29904765},null,{"$f":"SUM(E32:E36)","v":28657715},28814988,29042719,29271045,29489134,29810225,29946107,30148733,30357667,30573800,30717238,30888945,31043626]
["Common  2/"]
["  Wyoming Electric"]
["      Common",null,{"$f":"ROUND(AVERAGE(E40:Q40),0)","v":1562066},null,1541532,1517785,1530853,1543768,1537268,1554490,1563307,1576594,1589679,1595398,1606344,1570213,1579621]
["      Common Intangible",null,1277661,null,1264978,1229315,1233495,1242720,1252154,1261285,1271607,1281963,1292319,1303424,1314099,1324837,1337401]
["  Wyoming Gas"]
["      Common",null,{"$f":"ROUND(AVERAGE(E43:Q43),0)","v":803786},null,770377,782539,789383,796155,792758,801771,806432,813409,820281,823448,829184,809196,814289]
["      Common Intangible",null,696179,null,659135,656202,658367,666873,675323,684023,693148,702289,711432,721091,730555,740077,751813]
[null,null,{"$f":"SUM(C40:C44)","v":4339692},null,{"$f":"SUM(E40:E44)","v":4236022},{"$f":"SUM(F40:F44)","v":4185841},4212098,4249516,4257503,4301569,4334494,4374255,4413711,4443361,4480182,4444323,4483124]
[]
["Total Accum. Reserve",null,{"$f":"C37+C45","v":34244457},null,{"$f":"E37+E45","v":32893737},33000829,33254817,33520561,33746637,34111794,34280601,34522988,34771378,35017161,35197420,35333268,35526750]
[]
[]
["Integrated System"]
["Steam Production",null,{"$f":"ROUND(AVERAGE(E51:Q51),0)","v":212392289},null,{"$f":"E12-E30","v":208662016},209359927,210058179,210535180,211036793,211937778,212515090,213214862,213450090,214058072,214715145,214584004,216972615,null,{"$f":"ROUND(Q51/C51,3)","v":1.022}]
["Other Production",null,{"$f":"ROUND(AVERAGE(E52:Q52),0)","v":33362593},null,{"$f":"E13-E31","v":29999471},30557885,31114715,31672158,32224007,32787978,33387818,33944897,34496327,35053946,35609744,36155452,36709312,null,{"$f":"ROUND(Q52/C52,3)","v":1.1000000000000001}]
["    Production",null,{"$f":"SUM(C51:C52)","v":245754882},null,{"$f":"SUM(E51:E52)","v":238661487},239917812,241172894,242207338,243260800,244725756,245902908,247159759,247946417,249112018,250324889,250739456,253681927,null,1.032]
["Transmission",null,{"$f":"ROUND(AVERAGE(E54:Q54),0)","v":87058348},null,{"$f":"E15-E33","v":85191916},85464395,85730573,86216267,86463081,86583397,86897925,87170997,87545247,87843275,88038733,89258123,89354597,null,1.026]
["Distribution",null,106448504,null,{"$f":"E16-E34","v":104331470},104862143,104970037,105073803,105381269,107068372,107081055,107379527,107123962,107414659,107578251,107621136,107944872,null,1.014]
["General",null,9724512,null,{"$f":"E17-E35","v":9077622},9218252,9340076,9462743,9594357,9701135,9823412,9947357,10062600,10157807,10205524,9823123,10004652,null,1.0289999999999999]
["General - Intangible",null,6520498,null,{"$f":"E18-E36","v":6379832},6405271.0700000003,6428337.1900000004,6451402.3099999996,6474468.4299999997,6497564,6520658,6543753,6566848,6589942,6613037,6636131,6659227,null,1.0209999999999999]
[null,null,{"$f":"SUM(C53:C57)","v":455506744},null,{"$f":"SUM(E53:E57)","v":443642327},445867873.06999999,447641917.19,449411553.31,451173975.43000001,454576224,456225958,458201393,459245074,461117701,462760434,464077969,467645275,null,1.0269999999999999]
["Common  3/",null,{"$f":"ROUND(AVERAGE(E59:Q59),0)","v":41503012},null,{"$f":"E24-E45","v":39857865},{"$f":"F24-F45","v":40145127},40383186,40791735,40676305,41033783,41493235,41812647,42199708,42592218,42917328,42607673,43028347,null,1.0369999999999999]
["Total Accum. Reserve",null,{"$f":"C58+C59","v":497009756},null,{"$f":"E58+E59","v":483500192},486013000.06999999,488025103.19,490203288.31,491850280.43000001,495610007,497719193,500014040,501444782,503709919,505677762,506685642,510673622,null,1.0269999999999999]
[]
[]
[]
[]
[]
[]
[]
["1/  Common reflects Total Electric, Total Gas - MDU, and Total Gas - GPNG."]
["2/  Common reflects Wyoming Electric and Wyoming Gas."]
["3/  Common reflects Total Electric (excluding Wyoming), Total Gas - MDU (excluding Wyoming), and Total Gas - GPNG."]

{"sheet":"Adj to RB - Reconcile to F1 (3)","index":12,"n_rows":65,"n_cols":15,"rows_kept":65,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Workpaper Cross Reference Page 3(1)"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-up"]
["Adjustments to Rate Base (Workpaper for Page 2 of 5)"]
["Reconciliation to Form 1 Balances"]
["Twelve Months Ended December 31, 2013"]
[]
[]
[null,null,null,null,"Form 1 Page,",null,"Form 1",null,null,null,null,null,"Exclude",null,"Net"]
["Rate Base",null,null,null,"Line, Col.",null,"Ending Balance",null,"Adjustments",null,"Total",null,"Wyoming",null,"Balance"]
[null,"Adjustments to Rate Base"]
[]
[null,null,"Account No. 281 (enter negative)",null,"273.8.k",null,0,null,0,null,{"$f":"G14-I14","v":0},null,0,null,{"$f":"K14-M14","v":0}]
[]
[null,null,"Account No. 282 (enter negative)"]
[null,null,"    Acct 282",null,"275.2.k",null,-165429237,null,6096023,null,{"$f":"G17-I17","v":-171525260},null,-21000121,null,{"$f":"K17-M17","v":-150525139}]
[null,null,"    FAS 109 for Acct 282",null,null,null,null,null,null,null,4502432,null,262726,null,{"$f":"K18-M18","v":4239706}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K17:K18)","v":-167022828},null,{"$f":"SUM(M17:M18)","v":-20737395},null,{"$f":"SUM(O17:O18)","v":-146285433}]
[]
[null,null,"Account No. 283 (enter negative)"]
[null,null,"    Acct 283",null,"277.9.k",null,-14238798,null,3736342,null,{"$f":"G22-I22","v":-17975140},null,-1500902,null,{"$f":"K22-M22","v":-16474238}]
[null,null,"    FAS 109 for Acct 283",null,null,null,null,null,null,null,8092,null,-24841,null,{"$f":"K23-M23","v":32933}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K22:K23)","v":-17967048},null,{"$f":"SUM(M22:M23)","v":-1525743},null,{"$f":"SUM(O22:O23)","v":-16441305}]
[]
[null,null,"Account No. 190"]
[null,null,"    Acct 190",null,"234.8.c",null,13820331,null,{"$f":"291160-18706","v":272454},null,{"$f":"G27+I27","v":14092785},null,1690092,null,{"$f":"K27-M27","v":12402693}]
[null,null,"    FAS 109 for Acct 190",null,null,null,null,null,null,null,18706,null,89277,null,{"$f":"K28-M28","v":-70571}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K27:K28)","v":14111491},null,{"$f":"SUM(M27:M28)","v":1779369},null,{"$f":"SUM(O27:O28)","v":12332122}]
[]
[null,null,"Account No. 255 (enter negative)",null,"267.8.h",null,0,null,0,null,{"$f":"G31-I31","v":0},null,0,null,{"$f":"K31-M31","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Workpaper Cross Reference Page 3(2)"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-up"]
["Adjustments to Rate Base (Workpaper for Page 2 of 5)"]
["Reconciliation to Form 1 Balances"]
["Twelve Months Ended December 31, 2012"]
[]
[]
[null,null,null,null,"Form 1 Page,",null,"Form 1",null,null,null,null,null,"Exclude",null,"Net"]
["Rate Base",null,null,null,"Line, Col.",null,"Ending Balance",null,"Adjustments",null,"Total",null,"Wyoming",null,"Balance"]
[null,"Adjustments to Rate Base"]
[]
[null,null,"Account No. 281 (enter negative)",null,"273.8.k",null,0,null,0,null,{"$f":"G48-I48","v":0},null,0,null,{"$f":"K48-M48","v":0}]
[]
[null,null,"Account No. 282 (enter negative)"]
[null,null,"    Acct 282",null,"275.2.k",null,-140731474,null,8532558,null,{"$f":"G51-I51","v":-149264032},null,{"$f":"-17559507+-968632","v":-18528139},null,{"$f":"K51-M51","v":-130735893}]
[null,null,"    FAS 109 for Acct 282",null,null,null,null,null,null,null,{"$f":"2093630-899613","v":1194017},null,243432,null,{"$f":"K52-M52","v":950585}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K51:K52)","v":-148070015},null,{"$f":"SUM(M51:M52)","v":-18284707},null,{"$f":"SUM(O51:O52)","v":-129785308}]
[]
[null,null,"Account No. 283 (enter negative)"]
[null,null,"    Acct 283",null,"277.9.k",null,-2092733,null,{"$f":"14825244+1355451","v":16180695},null,{"$f":"G56-I56","v":-18273428},null,{"$f":"-411411+-1235190","v":-1646601},null,{"$f":"K56-M56","v":-16626827}]
[null,null,"    FAS 109 for Acct 283",null,null,null,null,null,null,null,{"$f":"-1071437+-92750","v":-1164187},null,-124579,null,{"$f":"K57-M57","v":-1039608}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K56:K57)","v":-19437615},null,{"$f":"SUM(M56:M57)","v":-1771180},null,{"$f":"SUM(O56:O57)","v":-17666435}]
[]
[null,null,"Account No. 190"]
[null,null,"    Acct 190",null,"234.8.c",null,20553050,null,2823706,null,{"$f":"G61+I61","v":23376756},null,1738547,null,{"$f":"K61-M61","v":21638209}]
[null,null,"    FAS 109 for Acct 190",null,null,null,null,null,null,null,2291199,null,200588,null,{"$f":"K62-M62","v":2090611}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K61:K62)","v":25667955},null,{"$f":"SUM(M61:M62)","v":1939135},null,{"$f":"SUM(O61:O62)","v":23728820}]
[]
[null,null,"Account No. 255 (enter negative)",null,"267.8.h",null,0,null,0,null,{"$f":"G65-I65","v":0},null,0,null,{"$f":"K65-M65","v":0}]

{"sheet":"Avg Adjustments to RB (3a)","index":13,"n_rows":16,"n_cols":7,"rows_kept":16,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,"Workpaper Cross Reference Page 3a"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["Adjustments to Rate Base (Workpaper for Page 2 of 5)"]
["Average Balance (per Note EE on Page 5)"]
["2012 - 2013"]
[]
[]
[null,null,"Beginning",null,"Ending",null,"Average"]
[null,null,"Balance",null,"Balance",null,"Balance"]
["Acct 282",null,-129785308,null,-146285433,null,{"$f":"ROUND(AVERAGE(C12:E12),0)","v":-138035371}]
[]
["Acct 283",null,-17666435,null,-16441305,null,{"$f":"ROUND(AVERAGE(C14:E14),0)","v":-17053870}]
[]
["Acct 190",null,23728820,null,12332122,null,{"$f":"ROUND(AVERAGE(C16:E16),0)","v":18030471}]

{"sheet":"Materials & Supplies (4)","index":14,"n_rows":38,"n_cols":10,"rows_kept":38,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,"Workpaper Cross Reference Page 4"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["Working Capital (Workpaper for Page 2 of 5)"]
["Transmission Materials & Supplies"]
["December 2012 through December 2013"]
[]
[]
[]
["Total Acct 154 (Materials & Supplies",null,null,"2012 Allocation Factors",null,null,null,"2013 Allocation Factors"]
[null,"Form 1, Page 227, Line 12, Column c",null,18983774,null,null,null,19097488]
[null,"   Exclude Assigned to Other",null,{"$f":"-161072+199","v":-160873},null,null,null,-328467]
[null,null,null,{"$f":"D12-D13","v":19144647},null,null,null,{"$f":"H12-H13","v":19425955}]
[]
[null,"Construction",null,{"$f":"15375314-199","v":15375115},null,{"$f":"ROUND(D16/$D$20,7)","v":0.8031026},null,15099039,null,{"$f":"ROUND(H16/$H$20,7)","v":0.77726110000000004}]
[null,"Production O&M",null,2536407,null,{"$f":"ROUND(D17/$D$20,7)","v":0.13248650000000001},null,2580877,null,{"$f":"ROUND(H17/$H$20,7)","v":0.13285710000000001}]
[null,"Transmission O&M",null,145920,null,{"$f":"ROUND(D18/$D$20,7)","v":7.6220000000000003E-3},null,486746,null,{"$f":"ROUND(H18/$H$20,7)","v":2.5056499999999999E-2}]
[null,"Distribution O&M",null,1087205,null,{"$f":"ROUND(D19/$D$20,7)","v":5.6788999999999999E-2},null,1259293,null,{"$f":"ROUND(H19/$H$20,7)","v":6.4825300000000002E-2}]
[null,null,null,{"$f":"SUM(D16:D19)","v":19144647},null,{"$f":"SUM(F16:F19)","v":1.0000001000000001},null,{"$f":"SUM(H16:H19)","v":19425955},null,{"$f":"SUM(J16:J19)","v":1.0000000000000002}]
[]
[]
[null,null,null,"Total",null,"Allocated",null,"Integrated",null,"Allocated"]
["Materials & Supplies  1/",null,null,"Company",null,"Transmission",null,"System",null,"Transmission"]
["December 2012",null,null,19144647.140000001,null,{"$f":"ROUND(D25*F18,0)","v":145921},null,14364728.17,null,{"$f":"ROUND(H25*F18,0)","v":109488}]
["January 2013",null,null,19039334.149999999,null,{"$f":"ROUND(D26*$J$18,0)","v":477059},null,14376746.449999999,null,{"$f":"ROUND(H26*$J$18,0)","v":360231}]
["February",null,null,19244177.93,null,482192,null,14526987.640000001,null,363995]
["March",null,null,18898377.23,null,473527,null,14212927.689999999,null,356126]
["April",null,null,18985123.850000001,null,475701,null,14062263.33,null,352351]
["May",null,null,19467718.010000002,null,487793,null,14165949.82,null,354949]
["June",null,null,20173862.949999999,null,505486,null,14561150.719999999,null,364851]
["July",null,null,20575864.300000001,null,515559,null,14804753.76,null,370955]
["August",null,null,21450676.719999999,null,537479,null,15523577.92,null,388967]
["September",null,null,21650095.870000001,null,542476,null,15614625.35,null,391248]
["October",null,null,21936798.690000001,null,549659,null,15913738.100000001,null,398743]
["November",null,null,21602373.469999999,null,541280,null,15665106.380000001,null,392513]
["December",null,null,19425955.100000001,null,486746,null,14300779.01,null,358327]
[null,"13 Month Average Balance",null,null,null,null,null,null,null,{"$f":"ROUND(AVERAGE(J25:J37),0)","v":350980}]

{"sheet":"Prepayments (5)","index":15,"n_rows":24,"n_cols":18,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
["Workpaper Cross Reference Page 5"]
[]
["Montana-Dakota Utilities Co.",null,null,null,null,null,null,null,null,null,null,null,null," "]
["MISO Attachment O Annual True-Up",null,null,null,null,null,null,null,null,null,null,null,null," "]
["Working Capital (Workpaper for Page 2 of 5)",null,null,null,null,null,null,null,null,null,null,null,null," "]
["Prepayments",null,null,null,null,null,null,null,null,null,null,null,null," "]
["Thirteen Months Ended December 31, 2013",null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
[null,"Account",null,"13 Month Average",null,"December 2012","January 2013","February 2013","March 2013","April 2013","May 2013","June 2013","July 2013","August 2013","September 2013","October 2013","November 2013","December 2013"]
["Prepaid Insurance",1655,null,null,null,265397,2256571,2047361,1816887,1577864,1628873,1401575,1174910,946915,719626,492970,492470,262385]
["Purchased Power",1656,null,null,null,878931,822668,317168,510177,633453,339532,null,null,196304,1507637,1353469,1079611,995035]
["Gas Demand Charges",1658,null,null,null,2692091,null,null,null,null,null,null,2418391,4856220,6750121,7332760,5881149,2783013]
["Misc Prepaid",1659,null,null,null,992816,629770,395544,183052,41837,202544,439855,706062,1207305,1405974,1436023,1324522,1033798]
["    Total Prepayments (Form 1, Page 111, Line 57(c))",null,null,null,null,{"$f":"SUM(F11:F14)","v":4829235},3709009,2760073,2510116,2253154,2170949,1841430,4299363,7206744,10383358,10615222,8777752,5074231]
[]
["Exclude:  "]
[{"$f":"A13","v":"Gas Demand Charges"},{"$f":"B13","v":1658},null,null,null,2692091,null,null,null,null,null,null,2418391,4856220,6750121,7332760,5881149,2783013]
["Misc Prepaid - Gas"]
["    Prepaid Commodity Charges",1659,null,null,null,988060,628134,395425,181567,41177,200374,435351,702044,976657,1181850,1210844,1083599,665740]
["Wyoming Electric",null,null,null,null,11995,120589,109460,98331,86589,76966,67227,57488,47749,38010,28270,28920,19050]
[null,null,null,null,null,{"$f":"SUM(F18:F21)","v":3692146},{"$f":"SUM(G18:G21)","v":748723},504885,279898,127766,277340,502578,3177923,5880626,7969981,8571874,6993668,3467803]
[]
["Total Prepayments",null,null,{"$f":"ROUND(AVERAGE(F24:R24),0)","v":1864263},null,{"$f":"F15-F22","v":1137089},{"$f":"G15-G22","v":2960286},2255188,2230218,2125388,1893609,1338852,1121440,1326118,2413377,2043348,1784084,1606428]

{"sheet":"Transmission O&M (6)","index":16,"n_rows":56,"n_cols":9,"rows_kept":56,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,"Workpaper Cross Reference Page 6"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["Tranmission O&M Expense (Workpaper for Page 3 of 5)"]
["Twelve Months Ended December 31, 2013"]
[]
[]
["FERC",null,null,null,"Total",null,null,null,"Integrated"]
["Account",null,"Account Description",null,"Company 1/",null,"Wyoming",null,"System"]
[560,null,"Operation Supervision and Engineering",null,1209996,null,17021,null,{"$f":"E11-G11","v":1192975}]
[561.1,null,"Load Dispatch - Reliability",null,470478,null,null,null,470478]
[561.20000000000005,null,"Load Dispatch - Monitor & Operate Transmission System",null,1007190,null,64675,null,942515]
[561.4,null,"Scheduling, System Control & Dispatch Services",null,456561,null,null,null,456561]
[561.79999999999995,null,"Reliability, Planning and Standards Development Services",null,33259,null,null,null,33259]
[562,null,"Station Expenses",null,687089,null,7274,null,679815]
[563,null,"Overhead Lines Expenses",null,256146,null,null,null,256146]
[565,null,"Transmission of Electricity by Others",null,1705765,null,null,null,1705765]
[566,null,"Misc Transmission Expense",null,58556,null,null,null,58556]
[567,null,"Rents",null,1653919,null,null,null,1653919]
[568,null,"Maintenance Supervision & Engineering",null,59186,null,null,null,59186]
[570,null,"Maintenance of Structures",null,686418,null,37852,null,648566]
[571,null,"Maintenance of Station Equipment",null,2444097,null,null,null,2444097]
[null,null,null,null,{"$f":"SUM(E11:E23)","v":10728660},null,{"$f":"SUM(G11:G23)","v":126822},null,{"$f":"SUM(I11:I23)","v":10601838}]
[]
["1/  FERC Form 1, Page 321.112.b"]
[]
["Transmission O&M"]
["Page 3 Line 1a (LSE Expenses incl. in Transmission O&M Accts)",null,null,null,"Integrated"]
["Note V Exlusions from Transmission Expenses:",null,null,null,"System"]
[null,null,{"$f":"C14","v":"Scheduling, System Control & Dispatch Services"},null,{"$f":"I14","v":456561},null,"Account 561.4"]
[null,null,{"$f":"C15","v":"Reliability, Planning and Standards Development Services"},null,{"$f":"I15","v":33259},null,"Account 561.8"]
[null,null,null,null,{"$f":"SUM(E31:E32)","v":489820}]
[]
[]
["Transmission Expenses"]
["Page 4 Line 7 Transmission Expenses included IN OATT",null,null,null,"Integrated"]
["Ancillary Services (Note L)",null,null,null,"System"]
[null,null,{"$f":"C12","v":"Load Dispatch - Reliability"},null,{"$f":"I12","v":470478},null,"Account 561.1"]
[null,null,{"$f":"C13","v":"Load Dispatch - Monitor & Operate Transmission System"},null,{"$f":"I13","v":942515},null,"Account 561.2"]
[null,null,"Load Dispatch - Transmission Service & Scheduleing",null,0,null,"Account 561.3"]
[null,null,null,null,{"$f":"SUM(E39:E41)","v":1412993}]
[]
[]
["Schedule 1 Recoverable Expenses (Page 4 Side Box Calculations)"]
[null,null,"Acct 561.1 - 561.3, 561.BA included in Line 7",null,{"$f":"E42","v":1412993}]
[null,null,"Acct 561.BA for Schedule 24",null,707859,null,"Account 561.BA"]
[null,null,"Acct 561.1 - 561.3 available for Schedule 1",null,{"$f":"E46-E47","v":705134}]
[]
[null,null,"Revenue Credits for Sched 1 Acct 561.1 - 561.3"]
[null,null,"    transactions <1 yr",null,0]
[null,null,"    non-firm",null,0]
[null,null,"    transactions w/ load not in divisor",null,52567]
[null,null,"  Total Revenue Credits",null,{"$f":"SUM(E51:E53)","v":52567}]
[]
[null,null,"Net Schedule 1 Expenses (Acct 561.1-561.3 minus Credits)",null,{"$f":"E48-E54","v":652567}]

{"sheet":"A&G (7)","index":17,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,"Workpaper Cross Reference Page 7"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["Administrative & General Expenses (Workpaper for Page 3 of 5)"]
["Twelve Months Ended December 31, 2013"]
[]
[]
["FERC",null,null,null,"Total",null,null,null,"Integrated"]
["Account",null,"Account Description",null,"Company  1/",null,"Wyoming",null,"System"]
[920,null,"Administrative & General Salaries",null,5194296,null,438608,null,{"$f":"E11-G11","v":4755688}]
[921,null,"Office Supplies & Expenses",null,3181729,null,275213,null,2906516]
[923,null,"Outside Services Employed",null,421551,null,38356,null,383195]
[924,null,"Property Insurance",null,945683,null,136876,null,808807]
[925,null,"Injuries & Damages",null,1184621,null,99220,null,1085401]
[926,null,"Employee Pensions & Benefits",null,6833142,null,462300,null,6370842]
[928,null,"Regulatory Commission Expenses",null,850795,null,164888,null,685907]
[930.1,null,"General Advertising Expenses",null,51607,null,2238,null,49369]
[930.2,null,"Miscellaneous General Expenses",null,565073,null,42996,null,522077]
[931,null,"Rents",null,388031,null,32440,null,355591]
[935,null,"Maintenance of Station Equipment",null,676406,null,44820,null,631586]
[null,null,null,null,{"$f":"SUM(E11:E21)","v":20292934},null,{"$f":"SUM(G11:G21)","v":1737955},null,{"$f":"SUM(I11:I21)","v":18554979}]
[]
["1/  FERC Form 1, page 323.197.b"]

{"sheet":"Reg Com & NonSafety Ad Exp (8)","index":18,"n_rows":42,"n_cols":5,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Workpaper Cross Reference Page 8"]
[]
["Montana-Dakota Utilities Co.",null,null,null," "]
["MISO Attachment O Annual True-Up",null,null,null," "]
["Regulatory Commission Expenses & Non-Safety Ad.",null,null,null," "]
["(Workpaper for Page 3 of 5)",null,null,null," "]
["Twelve Months Ended December 31, 2013",null,null,null," "]
[]
[]
[null,null,null,"Integrated"]
[null,null,null,"System"]
["Regulatory Commission"]
["Expense - Electric Utility  1/"]
[null,"Montana",null,53849]
[null,"North Dakota",null,463020]
[null,"South Dakota",null,13801]
[null,null,null,{"$f":"SUM(D14:D16)","v":530670}]
[]
[null,"Exclude:"]
[null,"       Total FERC Annual Fees  2/",null,187914]
[]
["Total Regulatory Commission Expense",null,null,{"$f":"D17-D20","v":342756}]
[]
[]
["O&M A&G General"]
[null,"Advertising Total Company",null,51607]
[null,"Less:  Wyoming",null,2238]
[null,null,null,{"$f":"D26-D27","v":49369}]
[]
["Total Integrated System",null,null,{"$f":"D22+D28","v":392125}]
[]
[]
["1/  FERC Form 1 page 351, column h for current charges, "]
[null,"includes FERC Annual Fees."]
["2/ ","FERC Annual Fees are included in the Regulatory"]
[null," Commission Expenses shown on FERC Form 1, page 351."]
[null,"    FERC Annual Fees billed to MDU by MISO",null,196364]
[null,"    FERC Annual Fees paid by MDU",null,3653]
[null,"    MISO Schedule 11",null,{"$f":"7128-1900","v":5228}]
[null,"       Total FERC Annual Charges",null,{"$f":"SUM(D37:D39)","v":205245}]
[null,"           excluding Wyoming",null,17331]
[null,null,null,{"$f":"D40-D41","v":187914}]

{"sheet":"Other O&M Expenses (9)","index":19,"n_rows":41,"n_cols":12,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,"Workpaper Cross Reference Page 9"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["Depreciation Expense & Other Taxes (Workpaper for Page 3 of 5)"]
["Twelve Months Ended December 31, 2013"]
[]
[]
[null,null,null,null,null,"Form 1 Page",null,"Total",null,null,null,"Integrated"]
[null,null,null,null,null,"Line, Col.",null,"Company",null,"Wyoming",null,"System"]
["Depreciation Expense"]
[null,"Transmission",null,null,null,"336.7.b",null,3397044,null,61028,null,{"$f":"H12-J12","v":3336016}]
[]
[null,"General",null,null,null,"336.10.f",null,715728,null,44605,null,{"$f":"H14-J14","v":671123}]
[null,null,null,null,null,"336.1.f",null,312631,null,35609,null,277022]
[null,null,null,null,null,null,null,{"$f":"SUM(H14:H15)","v":1028359},null,{"$f":"SUM(J14:J15)","v":80214},null,{"$f":"SUM(L14:L15)","v":948145}]
[]
[null,"Common"]
[null,null,"Electric",null,null,"336.11.b",null,1262123,null,141428,null,{"$f":"H19-J19","v":1120695}]
[]
["Taxes Other than Income "]
[null,"Labor Related"]
[null,null,"Payroll"]
[null,null,null,"Unemployment",null,"263.i",null,91681]
[null,null,null,"Federal - FICA",null,"263.i",null,2170711]
[null,null,null,null,null,null,null,{"$f":"SUM(H24:H25)","v":2262392},null,146256,null,{"$f":"H26-J26","v":2116136}]
[null,null,"Highway & vehicle",null,null,"263.i",null,2893,null,297,null,{"$f":"H27-J27","v":2596}]
[null,"Plant Related"]
[null,null,"Property",null,null,"263.i",null,6491010,null,261055,null,{"$f":"H29-J29","v":6229955}]
[null,null,"Gross Receipts",null,null,"263.i",null,{"$f":"-80160+19955+68328","v":8123},null,68328,null,-60205]
[null,null,"Other"]
[null,null,null,"MT Electric"]
[null,null,null,"   MT WET Tax",null,"263.i",null,116678]
[null,null,null,"   MT Electric License",null,"263.i",null,78785]
[null,null,null,null,null,null,null,{"$f":"SUM(H33:H34)","v":195463},null,0,null,{"$f":"H35-J35","v":195463}]
[null,null,null,"ND Coal Conversion",null,"263.i",null,{"$f":"520885+405140","v":926025},null,0,null,926025]
[null,null,null,"Secretaries of State",null,"263.i",null,1540,null,130,null,1410]
[null,null,null,null,null,null,null,{"$f":"SUM(H35:H37)","v":1123028},null,{"$f":"SUM(J35:J37)","v":130},null,{"$f":"SUM(L35:L37)","v":1122898}]
[null,null,"Payment in lieu of taxes"]
[null,null,null,"Franchise Fees",null,"263.i",null,272083,null,179095,null,{"$f":"H40-J40","v":92988}]
["  Total",null,null,null,null,null,null,{"$f":"H26+H27+H29+H30+H40+H38","v":10159529},null,{"$f":"J26+J27+J29+J30+J40+J38","v":655161},null,{"$f":"L26+L27+L29+L30+L40+L38","v":9504368}]

{"sheet":"Production Related Trans (10)","index":20,"n_rows":60,"n_cols":5,"rows_kept":60,"cut":false,"hidden":false,"merged":[]}
[null,null,"Workpaper Cross Reference Page 10"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["Production-Related Plant Removed from Transmission"]
["(Workpaper for Page 4 of 5)"]
["Twelve Months Ended December 31, 2013"]
[]
[]
["Facility",null,2013]
[]
["Glendive Turbine Junction"]
["Transmission Function FERC 353",null,804955.61]
[]
["Heskett Station"]
["Transmission Function FERC 353",null,1335942.8600000001]
[]
["Miles City Turbine"]
["Transmission Function FERC 353",null,112666.21]
[]
["Lewis & Clark Switchyard"]
["Transmission Function FERC 353",null,424864.59]
[]
["Coyote Aux. Power 115KV Tap Line"]
["Towers & Fixtures Function FERC 3540",null,2122.09]
["Transmission Function FERC 355",null,3284.29]
["Overhead Conductor & Device Function FERC 3560",null,6874.08]
["  Total",null,{"$f":"SUM(C25:C27)","v":12280.46}]
[]
["Big Stone Plant Intake Line"]
["Transmission Function FERC 355",null,9512.84]
["Overhead Conductor & Device Function FERC 3560",null,247]
["  Total",null,{"$f":"SUM(C31:C32)","v":9759.84}]
[]
["Coyote Surge Pond Line"]
["Land Rights Function FERC 3502",null,138]
["Transmission Function FERC 355",null,4258.8599999999997]
["Overhead Conductor & Device Function FERC 3560",null,2591.44,null,"                    "]
["  Total",null,{"$f":"SUM(C36:C38)","v":6988.2999999999993}]
[]
["Diamond Willow Substation"]
["Transmission Function FERC 353",null,3279895.7]
["Transmission Function FERC 3501",null,1618.18]
[null,null,{"$f":"SUM(C42:C43)","v":3281513.8800000004}]
[]
["Cedar Hills Substation"]
["Transmission Function FERC 353",null,2046675.76]
["Transmission Function FERC 3501",null,4675.4399999999996]
["Transmission Function FERC 3502",null,1052.6300000000001]
[null,null,{"$f":"SUM(C47:C49)","v":2052403.8299999998}]
[]
["Ormat Transmission Line"]
["Transmission Function FERC 353 to Power Production",null,210979.45]
["Transmission Function FERC 355",null,235953.37]
["Overhead Conductor & Device Function FERC 3560",null,163705.36000000002]
["Land Rights Function FERC 3502",null,574.9]
[null,null,{"$f":"SUM(C53:C56)","v":611213.08000000007}]
[]
[]
["Total",null,{"$f":"C13+C16+C19+C22+C28+C33+C39+C44+C50+C57","v":8652588.6600000001}]

{"sheet":"Acct 456.1 (11)","index":21,"n_rows":41,"n_cols":8,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,"Workpaper Cross Reference Page 11"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["Other Electric Revenues Account 456.1 (Workpaper for Page 4 of 5)"]
[{"$f":"'Other O&M Expenses (9)'!A6","v":"Twelve Months Ended December 31, 2013"}]
[]
[]
[]
[null,null,null,null,null,"Form 1 Page",null,"Total"]
["Acct 456.1 Transmission of Electricity for Others",null,null,null,null,"Line, Col.",null,"Revenues"]
[]
[null,"a.","Transmission charges for all transmission transactions",null,null,"330.x.n"]
[null,null,null,"WAPA",null,null,null,231631]
[null,null,null,"Basin Electric Cooperative",null,null,null,105678]
[null,null,null,"Powder River Energy Corp",null,null,null,31814]
[null,null,null,"MISO",null,null,null,2170988]
[null,null,null,null,null,null,null,{"$f":"SUM(H14:H17)","v":2540111}]
[null,null,null,"Exclude:"]
[null,null,null,"      Powder River Energy Corp  1/",null,null,null,{"$f":"H16","v":31814}]
[]
[null,null,"  Total included in Line 35, Page 4 of Attachment O",null,null,null,null,{"$f":"H18-H20","v":2508297}]
[]
[null,"b.","Transmission charges for all transmission transactions included in Divisor 1 on Page 1",null,null,"330.x.n",null,0]
[]
[null,"c.","Transmission charges from Schedules associated with Attachment GG (Note X)   2/"]
[]
[null,"d.","Transmission charges from Schedules associated with Attachment MM  (Note Z)  2/"]
[]
["Total of (a) - (b) - (c) - (d)",null,null,null,null,null,null,{"$f":"H22-H24-H26-H28","v":2508297}]
[]
[]
["1/  Applicable to Wyoming."]
["2/  Revenue from Attachments GG and MM are not included in Account 456.1."]
[]
["Note:"]
[null,"X","Removes from revenue credits revenue that are distributed pursuant to Schedules associated with Attachment GG "]
[null,null,"of the Midwest ISO Tariff, since the Transmission Owner's Attachment O revenue requirements have already been "]
[null,null,"reduced by the Attachment GG revenue requirements."]
[null,"Y","Pursuant to Attachment MM of the Midwest ISO Tariff, removes dollar amount of revenue requirements "]
[null,null,"calculated pursuant to Attachment MM."]

{"sheet":"Wages & Salary (12)","index":22,"n_rows":18,"n_cols":10,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,"Workpaper Cross Reference Page 12"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["Wages & Salary (Workpaper for Page 4 of 5)"]
[{"$f":"'Other O&M Expenses (9)'!A6","v":"Twelve Months Ended December 31, 2013"}]
[]
[]
[null,null,null,"Form 1",null,null,null,null,null,"Integrated"]
[null,null,null,"Page #, Line #",null,"FERC Form1",null,"Wyoming",null,"System"]
["Production",null,null,"354.20.b",null,8000075,null,62772,null,{"$f":"F11-H11","v":7937303}]
["Transmission",null,null,"354.21.b",null,3459007,null,91292,null,{"$f":"F12-H12","v":3367715}]
["Distribution",null,null,"354.23.b",null,8947181,null,913682,null,8033499]
["Other"]
[null,"Customer Accounts",null,"354.24.b",null,1988953,null,224789,null,1764164]
[null,"Customer Service",null,"354.25.b",null,111630,null,3864,null,107766]
[null,"Sales",null,"354.26.b",null,79618,null,6313,null,73305]
[null,null,null,null,null,{"$f":"SUM(F11:F17)","v":22586464},null,{"$f":"SUM(H11:H17)","v":1302712},null,{"$f":"SUM(J11:J17)","v":21283752}]

{"sheet":"Common Plant Allocator (13)","index":23,"n_rows":14,"n_cols":10,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,"Workpaper Cross Reference Page 13"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["Common Plant Allocator (Workpaper for Page 4 of 5)"]
[{"$f":"'Other O&M Expenses (9)'!A6","v":"Twelve Months Ended December 31, 2013"}]
[]
[]
[null,null,null,"Form 1 Page,",null,"Form 1",null,null,null,"Integrated"]
[null,null,null,"Line, Col.",null,"Balance",null,"Wyoming",null,"System"]
["Plant - Classified"]
[null,"Electric",null,"200.3.c",null,1058520652,null,{"$f":"1220901+196909","v":1417810},null,{"$f":"F12-H12","v":1057102842}]
[null,"Gas",null,"201.3.d",null,373491829,null,{"$f":"244018+91380","v":335398},null,{"$f":"F13-H13","v":373156431}]
[null,null,null,null,null,{"$f":"SUM(F12:F13)","v":1432012481},null,{"$f":"SUM(H12:H13)","v":1753208},null,{"$f":"SUM(J12:J13)","v":1430259273}]

{"sheet":"SIT Calculation (14)","index":24,"n_rows":32,"n_cols":19,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Workpaper Cross Reference Page 14"]
[]
[null,"Montana-Dakota Utilities Co."]
[null,"MISO Attchment O"]
[null,"2013 Update"]
[null,"SIT Calculation"]
[null,"Supporting Workpaper"]
[]
[]
[]
["Page 5 Note K - Federal and State Income Tax Rates"]
[]
["Calculation of Composite State  Rate."]
[null,null,"2013"]
[null,"State Tax Rate","Allocation %"]
["South Dakota",0,5.6003490000000003E-2,{"$f":"$B16*C16","v":0}]
["North Dakota",4.53E-2,0.71256989999999998,{"$f":"$B17*C17","v":3.2279416470000002E-2}]
["Montana",6.7500000000000004E-2,0.23142661,{"$f":"$B18*C18","v":1.5621296175000002E-2}]
[null,null,null,{"$f":"SUM(D16:D18)","v":4.7900712645000003E-2}]
[]
[]
[]
[]
["Note K:","The currently effective income tax rate,  where FIT is the Federal income tax rate; SIT is the State income tax rate, and p ="]
[null,"  \"the percentage of federal income tax deductible for state income taxes\".  If the utility is taxed in more than one state it must attach a"]
[null,"  work paper showing the name of each state and how the blended or composite SIT was developed.  Furthermore, a utility that"]
[null,"  elected to utilize amortization of tax credits against taxable income, rather than book tax credits to Account No. 255 and reduce "]
[null,"  rate base, must reduce its income tax expense by the amount of the Amortized Investment Tax Credit (Form 1, 266.8.f)"]
[null,"  multiplied by (1/1-T) (page 3, line 26).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SIT work papers if required"]
[null,null,null,null,null,"Inputs Required:","FIT =",0.35]
[null,null,null,null,null,null,"SIT=",{"$f":"ROUND(D19,4)","v":4.7899999999999998E-2},"  (State Income Tax Rate or Composite SIT)"]
[null,null,null,null,null,null,"p =",0,"  (percent of federal income tax deductible for state purposes)"]

{"sheet":"CWIP 13 Month Balances (15)","index":25,"n_rows":26,"n_cols":4,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Workpaper Cross Reference Page 15"]
[]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["MTEP Project ID 2220 (Workpaper for Page 2 of 5)"]
["Thirteen Month Average Balances"]
["December 2012 through December 2013"]
[]
[]
[null,null,null,"Total"]
["CWIP - Attachment MM"]
[null,"December 2012",null,538254]
[null,"January 2013",null,585135]
[null,"February",null,672834]
[null,"March",null,829071]
[null,"April",null,923609]
[null,"May",null,1092222]
[null,"June",null,1186426]
[null,"July",null,1337478]
[null,"August",null,1727295]
[null,"September",null,2048513]
[null,"October",null,2214577]
[null,"November",null,2507013]
[null,"December",null,2637128]
["13 Month Average",null,null,{"$f":"ROUND(AVERAGE(D13:D25),0)","v":1407658}]

{"sheet":"Cap Structure 2013 (16)","index":26,"n_rows":25,"n_cols":13,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,null,"Workpaper Cross Reference Page 16"]
[]
["Montana-Dakota Utilities Co."]
["Capital Structure"]
[]
[null,null,"Long Term",null,"Preferred",null,"Proprietary",null,"Account",null,"Long Term",null,"Preferred"]
[null,null,"Interest*",null,"Dividends",null,"Capital",null,123.1,null,"Debt",null,"Stock"]
["December 2012",null,1503033.78,null,57083.33,null,2633248256.0900002,null,2253293721.4899998,null,356867451.88999999,null,15000000]
["January 2013",null,1494692.81,null,57084.1,null,2647152370.2700005,null,2260056472.7599998,null,334866845.10000002,null,15000000]
["February",null,1488088.66,null,57083.33,null,2638350945.3699999,null,2253897489.5599999,null,338866241.92000002,null,15000000]
["March",null,1492523.33,null,57083.33,null,2648233667.25,null,2254862038.4499998,null,352865398.88999999,null,15000000]
["April",null,1488337.68,null,57084.09,null,2658267782.9000006,null,2262642874.9899998,null,327364788.33999997,null,15000000]
["May",null,1487701.15,null,57083.33,null,2649185421.0599999,null,2259402309.0099998,null,329864095.99000001,null,15000000]
["June",null,1488453.71,null,57083.33,null,2663720446.75,null,2273154306.4499998,null,336363478.81,null,15000000]
["July",null,1496844.71,null,57084.07,null,2686494138.6500006,null,2291601642,null,366362780.00999999,null,15000000]
["August",null,1500632.68,null,57083.31,null,2678560786.1400003,null,2288804768.8600001,null,385362156.12,null,15000000]
["September",null,1538080.11,null,57083.33,null,2716593015.1100001,null,2324007616.3499999,null,400361529.05000001,null,15000000]
["October",null,1550207.61,null,57084.07,null,2756412046.6199999,null,2361921764.4499998,null,419360820.63,null,15000000]
["November",null,1554257.52,null,57083.33,null,2758617982.2200003,null,2364414873.6999998,null,458360186.75,null,15000000]
["December",null,1560474.58,null,57083.33,null,2808164204.4300003,null,2380828521.04,null,434705971.70999998,null,15000000]
["Total 2013",null,{"$f":"SUM(C9:C20)","v":18140294.549999997},null,{"$f":"SUM(E9:E20)","v":685002.95}]
[]
["13 Month Avg.",null,null,null,null,null,{"$f":"AVERAGE(G8:G20)","v":2687923158.6815386},null,{"$f":"AVERAGE(I8:I20)","v":2294529876.8546152},null,{"$f":"AVERAGE(K8:K20)","v":372428595.7853846},null,{"$f":"AVERAGE(M8:M20)","v":15000000}]
[]
["*Long term interest includes commitment fees"]

{"sheet":"Acct 454 (17)","index":27,"n_rows":17,"n_cols":5,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,"Workpaper Cross Reference Page 17"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["Summary of Account 4540 Rent from Property (Workpaper Page 4 of 5)"]
["Twelve Months Ended Decembe 31, 2013"]
[]
[]
[]
[4540.0079999999998,"Joint Use Agreements"]
[null,null,"Integrated System",null,-1807969.5]
[null,null,"Wyoming",null,-22118.25]
[null,null,null,null,{"$f":"SUM(E11:E12)","v":-1830087.75}]
[]
["Account 4540 (excluding 4540.008)",null,null,null,-3587137.8699999996]
[]
["Total Object Account 4540 Rent from Property",null,null,null,{"$f":"E13+E15","v":-5417225.6199999992}]

{"sheet":"12 Coincident Peaks (18)","index":28,"n_rows":22,"n_cols":4,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Workpaper Cross Reference Page 18"]
[]
["Montana-Dakota Utilities Co."]
["MISO Attachment O Annual True-Up"]
["Twelve Coincident Peaks"]
["Twelve Months Ended Decembe 31, 2013"]
[]
[]
[null,null,null,2013]
["January",null,null,516170]
["February",null,null,481484]
["March",null,null,450925]
["April",null,null,425338]
["May",null,null,397924]
["June",null,null,455554]
["July",null,null,539454]
["August",null,null,546914]
["September",null,null,540529]
["October",null,null,431349]
["November",null,null,496446]
["December",null,null,559684]
["   Average",null,null,{"$f":"ROUND(AVERAGE(D10:D21),0)","v":486814}]