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{"sheet":"Attach MM ER12-312","index":0,"n_rows":108,"n_cols":22,"rows_kept":108,"cut":false,"hidden":false,"merged":[[107,2,107,17],[106,2,106,17],[101,2,101,17],[103,2,103,17],[98,2,98,17],[100,2,100,17],[104,2,104,17],[105,2,105,17],[102,2,102,17],[99,2,99,17]]}
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attachment MM"]
[null,null,"Formula Rate calculation",null,null,null,null,null,null,"     Rate Formula Template",null,null,null,null,null,null,null,"For  the 12 months ended 12/31/14"]
[null,null,null,null,null,null,null," ",null," Utilizing Attachment O Data"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page 1 of 2"]
[null,null,null,null,null,null,null,null,null,"Montana-Dakota Utilities Co."]
[]
[null,null,"To be completed in conjunction with Attachment O."]
[null,null,"(inputs from Attachment O are rounded to whole dollars)"]
[]
[null,null,"(1)",null,null,null,null,"(2)",null,"(3)",null,"(4)"]
[null,null,null,null,null,null,null,"Attachment O"]
["Line",null,null,null,null,null,null,"Page, Line, Col.",null,"Transmission",null,"Allocator"]
["No."]
[]
[1,null,"Gross Transmission Plant - Total",null,null,null,null,"Attach O, p 2, line 2 col 5 (Note A)",null,{"$f":"202858076+5562337","v":208420413}]
["1a",null,"Transmission Accumulated Depreciation",null,null,null,null,"Attach O, p 2, line 8 col 5 (Note A)",null,{"$f":"88935431+5562337","v":94497768}]
[2,null,"Net Transmission Plant - Total",null,null,null,null,"Line 1 minus Line 1a (Note B)",null,{"$f":"J18-J19","v":113922645}]
[]
[null,null,"O&M TRANSMISSION EXPENSE"]
[3,null,"Total O&M Allocated to Transmission",null,null,null,null,"Attach O, p 3, line 8 col 5",null,7820774]
["3a",null,"Transmission O&M",null,null,null,null,"Attach O, p 3, line 1 col 5",null,7044646]
["3b",null,"Less: LSE Expenses included in above, if any",null,null,null,null,"Attach O, p 3, line 1a col 5, if any",null,487218]
["3c",null,"Less: Account 565 included in above, if any",null,null,null,null,"Attach O, p 3, line 2 col 5, if any",null,1403631]
["3d",null,"Adjusted Transmission O&M",null,null,null,null,"Line 3a minus Line 3b minus Line 3c",null,{"$f":"J24-(J25+J26)","v":5153797}]
[]
[4,null,"Annual Allocation Factor for Transmission O&M",null,null,null,null,"(Line 3d divided by line 1a, col 3)",null,{"$f":"IF(J27=0,0,J27/J19)","v":5.4538822546581205E-2},null,{"$f":"J29","v":5.4538822546581205E-2}]
[]
[]
[null,null,"OTHER O&M EXPENSE"]
["4a",null,"Other O&M Allocated to Transmission",null,null,null,null,"Line 3 minus Line 3d",null,{"$f":"J23-J27","v":2666977}]
["4b",null,"Annual Allocation Factor for Other O&M",null,null,null,null,"Line 4a divided by Line 1, col 3",null,{"$f":"IF(J33=0,0,J33/J18)","v":1.279614103825809E-2},null,{"$f":"J34","v":1.279614103825809E-2}]
[]
[null,null,"GENERAL AND COMMON (G&C) DEPRECIATION EXPENSE"]
["5",null,"Total G&C Depreciation Expense",null,null,null,null,"Attach O, p 3, lines 10 & 11, col 5 (Note H)",null,808390]
["6",null,"Annual Allocation Factor for G&C Depreciation Expense",null,null,null,null,"(line 5 divided by line 1 col 3)",null,{"$f":"IF(J37=0,0,J37/J18)","v":3.8786507922331007E-3},null,{"$f":"J38","v":3.8786507922331007E-3}]
[]
[null,null,"TAXES OTHER THAN INCOME TAXES"]
["7",null,"Total Other Taxes",null,null,null,null,"Attach O, p 3, line 20 col 5",null,1975179]
["8",null,"Annual Allocation Factor for Other Taxes",null,null,null,null,"(line 7 divided by line 1 col 3)",null,{"$f":"IF(J41=0,0,J41/J18)","v":9.4768980234196162E-3},null,{"$f":"J42","v":9.4768980234196162E-3}]
[]
["9",null,"Annual Allocation Factor for Other Expense",null,null,null,null,"Sum of line 4b, 6, and 8",null,{"$f":"J34+J38+J42","v":2.6151689853910809E-2},null,{"$f":"L34+L38+L42","v":2.6151689853910809E-2}]
[]
[null,null,"INCOME TAXES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
["10",null,"Total Income Taxes",null,null,null,null,"Attach O, p 3, line 27 col 5",null,4314455]
["11",null,"Annual Allocation Factor for Income Taxes",null,null,null,null,"(line 10 divided by line 2 col 3)",null,{"$f":"IF(J47=0,0,J47/J20)","v":3.7871794497046661E-2},null,{"$f":"J48","v":3.7871794497046661E-2}]
[]
[null,null,"RETURN "]
["12",null,"Return on Rate Base",null,null,null,null,"Attach O, p 3, line 28 col 5",null,9663552]
["13",null,"Annual Allocation Factor for Return on Rate Base",null,null,null,null,"(line 12 divided by line 2 col 3)",null,{"$f":"IF(J51=0,0,J51/J20)","v":8.4825558606017273E-2},null,{"$f":"J52","v":8.4825558606017273E-2}]
[]
["14",null,"Annual Allocation Factor for Return",null,null,null,null,"Sum of line 11 and 13",null,null,null,{"$f":"L48+L52","v":0.12269735310306393}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
[]
[]
[]
[null,null,{"$f":"C5","v":"Formula Rate calculation"},null,null,null,null,null,null,{"$f":"J5","v":"     Rate Formula Template"},null,null,null,null,null,null,null,"Attachment MM"]
[null,null,null,null,null,null,null,null,null,{"$f":"J6","v":" Utilizing Attachment O Data"},null,null,null,null,null,null,null,{"$f":"R5","v":"For  the 12 months ended 12/31/14"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page 2 of 2"]
[null,null,null,null,null,null,null,null,null,{"$f":"J8","v":"Montana-Dakota Utilities Co."}]
[]
[null,null,null,null,null,null,null,"Multi-Value Project (MVP) Revenue Requirement Calculation"]
[]
[null,null,"(1)","(2)","(3)","(4)","(5)","(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13)","(14)","(15)","(16)"]
["Line No.",null,"Project Name","MTEP Project Number","Project Gross Plant","Project Accumulated Depreciation","Transmission O&M Annual Allocation Factor","Annual Allocation for Transmission O&M Expense","Other Expense Annual Allocation Factor","Annual Allocation for Other Expense","Annual Expense Charge","Project Net Plant ","Annual Allocation Factor for Return","Annual Return Charge","Project Depreciation Expense","Annual Revenue Requirement","True-Up Adjustment","MVP Annual Adjusted Revenue Requirement"]
[null,null,null,null,"(Note C)",null,"Page 1 line 4","(Col 4 * Col 5)","Page 1 line 9","(Col 3 * Col 7)","(Col 6 + Col 8)","(Col 3 - Col 4)","(Page 1 line 14)","(Col 10 * Col 11)","(Note E)","(Sum Col. 9, 12 & 13)","(Note F)","Sum Col. 14 & 15\n(Note G)"]
["Multi-Value Projects (MVP)"]
["1a",null,"Big Stone South to Ellendale",2220,5562337,0,{"$f":"$L$29","v":5.4538822546581205E-2},{"$f":"F72*G72","v":0},{"$f":"$L$44","v":2.6151689853910809E-2},{"$f":"E72*I72","v":145464.51208693269},{"$f":"H72+J72","v":145464.51208693269},{"$f":"E72-F72","v":5562337},{"$f":"$L$54","v":0.12269735310306393},{"$f":"L72*M72","v":682484.02696723735},0,{"$f":"K72+N72+O72","v":827948.53905417002},0,{"$f":"P72+Q72","v":827948.53905417002}]
["1b",null,"Project 2","P2",0,0,{"$f":"$L$29","v":5.4538822546581205E-2},{"$f":"F73*G73","v":0},{"$f":"$L$44","v":2.6151689853910809E-2},{"$f":"E73*I73","v":0},{"$f":"H73+J73","v":0},{"$f":"E73-F73","v":0},{"$f":"$L$54","v":0.12269735310306393},{"$f":"L73*M73","v":0},0,{"$f":"K73+N73+O73","v":0},0,{"$f":"P73+Q73","v":0}]
["1c",null,"Project 3","P3",0,0,5.4538822546581205E-2,{"$f":"F74*G74","v":0},2.6151689853910809E-2,{"$f":"E74*I74","v":0},{"$f":"H74+J74","v":0},{"$f":"E74-F74","v":0},0.12269735310306393,{"$f":"L74*M74","v":0},0,{"$f":"K74+N74+O74","v":0},0,{"$f":"P74+Q74","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["2",null,"MVP Total Annual Revenue Requirements",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(P72:P91)","v":827948.53905417002},{"$f":"SUM(Q72:Q91)","v":0},{"$f":"SUM(R72:R91)","v":827948.53905417002}]
[]
[3,null,"Rev. Req. Adj For Attachment O",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P92","v":827948.53905417002}]
[]
[]
["Note"]
["Letter"]
["A",null,"Gross Transmission Plant is that identified on page 2 line 2 of Attachment O and includes any sub lines 2a or 2b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order less any prefunded AFUDC, if applicable."]
[null,null,"Transmission Accumulated Depreciation comports with this Note A and Note B below.  References to Attachment O \"Column 5\" throughout this template is an illustrative column designation intended to reference the appropriate right-most column in Attachment O which position may vary by company."]
["B",null,"Net Transmission Plant is that identified on page 2 line 14 of Attachment O and includes any sub lines 14a or 14b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order."]
["C",null,"Project Gross Plant is the total capital investment for the project calculated in the same method as the gross plant value in line 1 and includes CWIP in rate base when authorized by FERC order less any prefunded AFUDC, if applicable.  This value includes subsequent"]
[null,null,"subsequent capital investments required to maintain the facilities to their original capabilities."]
["D",null,"Note deliberately left blank."]
["E",null,"Project Depreciation Expense is the actual value booked for the project and included in the Depreciation Expense in Attachment O page 3 line 12."]
["F",null,"True-Up Adjustment is included pursuant to a FERC approved methodology if applicable."]
["G",null,"The MVP Annual Revenue Requirement is the value to be used in Schedule 26-A."]
["H",null,"The Total General and Common Depreciation Expense excludes any depreciation expense directly associated with a project and thereby included in page 2 column 13."]