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[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Attachment O"]
[null,null,null,null,null,null,null,null,null,null,null,"page 1 of 5"]
[]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",null,null,null,null,"For the 12 months ended 12/31/14"]
[null,null,null," "," Utilizing FERC Form 1 Data"]
[]
[null,null,null,null,"Montana-Dakota Utilities"]
[]
["Line",null,null,null,null,null,null,null,null,"Allocated"]
["No.",null,null,null,null,null,null,null,null,"Amount"]
[1,null,"GROSS REVENUE REQUIREMENT    (page 3, line 31)",null,null,null,null,null,null,{"$f":"+J227","v":25738401.370354366}]
[]
[]
[" ",null,"REVENUE CREDITS ","(Note T)","Total",null,"Allocator"]
[2,null,"  Account No. 454","(page 4, line 34)",{"$f":"E304","v":1445541},null,"TP",{"$f":"J253","v":0.95909147654563898},null,{"$f":"+H18*E18","v":1386406.0520972596}]
[3,null,"  Account No. 456.1","(page 4, line 37)",{"$f":"E311","v":351921},null,{"$f":"+G18","v":"TP"},0.95909147654563898,null,{"$f":"+H19*E19","v":337524.43151741783}]
[4,null,"  Revenues from Grandfathered Interzonal Transactions",null,0,null,"TP",0.95909147654563898,null,{"$f":"+H20*E20","v":0}]
[5,null,"  Revenues from service provided by the ISO at a discount",null,0,null,"TP",0.95909147654563898,null,{"$f":"+H21*E21","v":0}]
[6,null,"TOTAL REVENUE CREDITS  (sum lines 2-5)",null," ",null,null,null,null,{"$f":"SUM(J18:J21)","v":1723930.4836146773}]
[null,null,null,null," "]
["6a",null,"Historic Year Actual ATRR",null," ",null,null,null,null,0]
["6b",null,"Projected ATRR from Prior Year","Input from Prior Year",null,null,null,null,null,0]
["6c",null,"Prior Year ATRR True-Up","(line 6a - line 6b)",null,null,null,null,null,{"$f":"J24-J25","v":0}]
["6d",null,"Prior Year Divisor True-Up","(Note FF)",null,null,null,null,null,{"$f":"E393","v":0}]
["6e",null,"Interest on Prior Year True-Up",null,null,null,null,null,null,0]
[]
[7,null,"NET REVENUE REQUIREMENT","(line 1 - line 6 + line 6c through 6e)",null,null,null,null,null,{"$f":"+J14-J22+J26+J27+J28","v":24014470.88673969}]
[]
[]
[null,null,"DIVISOR "]
[8,null,"  Average of 12 coincident system peaks for requirements (RQ) service       ",null,null,null,null,"(Note A)",null,514133]
[9,null,"  Plus 12 CP of firm bundled sales over one year not in line 8",null,null,null,null,"(Note B)",null,0]
[10,null,"  Plus 12 CP of Network Load not in line 8",null,null,null,null,"(Note C)",null,0]
[11,null,"  Less 12 CP of firm P-T-P over one year (enter negative)",null,null,null,null,"(Note D)",null,0]
[12,null,"  Plus Contract Demand of firm P-T-P over one year",null,null,null,null,null,null,0]
[13,null,"  Less Contract Demand from Grandfathered Interzonal Transactions over one year (enter negative) (Note S)",null,null,null,null,null,null,0]
[14,null,"  Less Contract Demands from service over one year provided by ISO at a discount (enter negative)",null,null,null,null,null,null,0]
[15,null,"Divisor (sum lines 8-14)",null,null,null,null,null,null,{"$f":"SUM(J34:J40)","v":514133}]
[]
[16,null,"Annual Cost ($/kW/Yr)","(line 7 / line 15)",{"$f":"IF(J41>0,J30/J41,0)","v":46.708674383359345}]
[17,null,"Network & P-to-P Rate ($/kW/Mo) ","(line 16 / 12)",{"$f":"+E43/12","v":3.8923895319466122}]
[]
[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":"+E43/52","v":0.8982437381415258},null,null,null,null,{"$f":"+E43/52","v":0.8982437381415258}]
[19,null,"Point-To-Point Rate ($/kW/Day)","(line 16 / 260; line 16 / 365)",{"$f":"+E43/260","v":0.17964874762830518},"Capped at weekly rate",null,null,null,{"$f":"+E43/365","v":0.12796897091331327}]
[20,null,"Point-To-Point Rate ($/MWh)","(line 16 / 4,160; line 16 / 8,760*1000)",{"$f":"+E43/4160*1000","v":11.228046726769074},"Capped at weekly and daily rates",null,null,null,{"$f":"+E43/8760*1000","v":5.332040454721386},null," "]
[null,null,null,null,null,null,null,null,null,null,null," "]
[21,null,"FERC Annual Charge($/MWh)","          (Note E)",0,"Short Term",null,null,null,{"$f":"E52","v":0},"Short Term"]
[22,null,null,null,0,"Long Term",null,null,null,{"$f":"E53","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,{"$f":"J7","v":"For the 12 months ended 12/31/14"}]
[null,null,null," "," Utilizing FERC Form 1 Data"]
[]
[null,null,null,null,{"$f":"E10","v":"Montana-Dakota Utilities"}]
[null,null,"(1)","(2)","(3)"," ",null,"(4)",null,"(5)"]
[null,null,null,"Form No. 1",null,null,null,null,null,"Transmission"]
["Line",null,null,"Page, Line, Col.","Company Total",null,"                  Allocator",null,null,"(Col 3 times Col 4)"]
["No.",null,"RATE BASE:"]
[]
[null,null,"GROSS PLANT IN SERVICE     (Note AA, Note DD)"]
[1,null,"  Production","205.46.g",511974142,null,"NA"," ",null," "]
[2,null,"  Transmission","207.58.g",211510665,null,"TP",{"$f":"J253","v":0.95909147654563898},null,{"$f":"+H95*E95","v":202858076}]
[3,null,"  Distribution","207.75.g",264569193,null,"NA"," ",null," "]
[4,null,"  General & Intangible","205.5.g & 207.99.g",{"$f":"27292627+8834728","v":36127355},null,"W/S",{"$f":"J271","v":0.1428884789295472},null,{"$f":"+H97*E97","v":5162182.8036977714}]
[5,null,"  Common","356.1",122813988,null,"CE",{"$f":"L276","v":0.10682946916640905},null,{"$f":"+H98*E98","v":13120153.144249732}]
[6,null,"TOTAL GROSS PLANT (sum lines 1-5)",null,{"$f":"SUM(E94:E98)","v":1146995343},null,"GP=",{"$f":"IF(J99>0,J99/E99,0)","v":0.19279974700642485},null,{"$f":"SUM(J94:J98)","v":221140411.9479475}]
[]
[null,null,"ACCUMULATED DEPRECIATION  (Note AA, Note DD)"]
[7,null,{"$f":"+C94","v":"  Production"},"219.20-24.c",254857741,null,{"$f":"+G94","v":"NA"},{"$f":"+H94","v":" "},null," "]
[8,null,{"$f":"+C95","v":"  Transmission"},"219.25.c",92728831,null,{"$f":"+G95","v":"TP"},0.95909147654563898,null,{"$f":"+H103*E103","v":88935431.442141026}]
[9,null,{"$f":"+C96","v":"  Distribution"},"219.26.c",115143544,null,"NA"," ",null," "]
[10,null,{"$f":"+C97","v":"  General & Intangible"},"219.28.c & 200.21.c",{"$f":"12345450+1777935","v":14123385},null,"W/S",0.1428884789295472,null,{"$f":"+H105*E105","v":2018068.9999863829}]
[11,null,{"$f":"+C98","v":"  Common"},"356.1",36894903,null,"CE",0.10682946916640905,null,{"$f":"+H106*E106","v":3941462.9024361526}]
[12,null,"TOTAL ACCUM. DEPRECIATION (sum lines 7-11)",null,{"$f":"SUM(E102:E106)","v":513748404},null,null,null,null,{"$f":"SUM(J102:J106)","v":94894963.344563559}]
[null,null,null," "]
[null,null,"NET PLANT IN SERVICE    (Note DD)"]
[13,null,{"$f":"+C102","v":"  Production"}," (line 1- line 7)",{"$f":"E94-E102","v":257116401},null,null,null,null," "]
[14,null,{"$f":"+C103","v":"  Transmission"}," (line 2- line 8)",{"$f":"E95-E103","v":118781834},null,null,null,null,{"$f":"J95-J103","v":113922644.55785897}]
[15,null,{"$f":"+C104","v":"  Distribution"}," (line 3 - line 9)",{"$f":"E96-E104","v":149425649},null,null,null,null," "]
[16,null,{"$f":"+C105","v":"  General & Intangible"}," (line 4 - line 10)",{"$f":"E97-E105","v":22003970},null,null,null,null,{"$f":"J97-J105","v":3144113.8037113883}]
[17,null,{"$f":"+C106","v":"  Common"}," (line 5 - line 11)",{"$f":"E98-E106","v":85919085},null,null,null,null,{"$f":"J98-J106","v":9178690.2418135796}]
[18,null,"TOTAL NET PLANT (sum lines 13-17)",null,{"$f":"SUM(E110:E114)","v":633246939},null,"NP=",{"$f":"IF(J115>0,J115/E115,0)","v":0.19936211425316333},null,{"$f":"SUM(J110:J114)","v":126245448.60338394}]
[]
["18a",null,"100% CWIP Recovery for Commission Approved Order"]
[null,null,"No. 679 Transmission Projects  (Note DD)","216.b ",5562337,null,{"$f":"+G94","v":"NA"},1,null,{"$f":"+E118*H118","v":5562337}]
[]
[null,null,"ADJUSTMENTS TO RATE BASE       (Note F, Note EE)"]
[19,null,"  Account No. 281 (enter negative)","273.8.k",null,null,{"$f":"+G102","v":"NA"},"zero",null,0]
[20,null,"  Account No. 282 (enter negative)","275.2.k",-152954375,null,"NP",{"$f":"+H115","v":0.19936211425316333},null,{"$f":"E122*H122","v":-30493307.584271189}]
[21,null,"  Account No. 283 (enter negative)","277.9.k",-21047933,null,"NP",{"$f":"+H122","v":0.19936211425316333},null,{"$f":"E123*H123","v":-4196160.423538927}]
[22,null,"  Account No. 190","234.8.c",24498545,null,{"$f":"+G123","v":"NP"},{"$f":"+H123","v":0.19936211425316333},null,{"$f":"E124*H124","v":4884081.7273262637}]
[23,null,"  Account No. 255 (enter negative)","267.8.h",null,null,"NP",{"$f":"+H123","v":0.19936211425316333},null,{"$f":"E125*H125","v":0}]
["23a",null,"  RESERVED FOR FUTURE USE",null,null,null,null,null,null,{"$f":"E126*H126","v":0}]
["23b",null,"  Unamortized Balance of Abandoned Plant (Note CC, Note DD)",null,null,null,{"$f":"+G94","v":"NA"},1]
[24,null,"TOTAL ADJUSTMENTS  (sum lines 19- 23b)",null,{"$f":"SUM(E121:E126)","v":-149503763},null,null,null,null,{"$f":"SUM(J121:J126)","v":-29805386.280483853}]
[]
[25,null,"LAND HELD FOR FUTURE USE    (Note DD)","214.x.d  (Note G)",0,null,{"$f":"+G103","v":"TP"},{"$f":"+H103","v":0.95909147654563898},null,{"$f":"+H130*E130","v":0}]
[]
[null,null,"WORKING CAPITAL  (Note H)"]
[26,null,"  CWC  ","calculated",{"$f":"+E183/8","v":3147136},null,null,null,null,{"$f":"+J183/8","v":977596.79501354741}]
[27,null,"  Materials & Supplies  (Note G, Note DD)","227.8.c & .16.c",3056020,null,"TE",{"$f":"J263","v":0.80396910487215045},null,{"$f":"+H134*E134","v":2456945.6638713893}," "]
[28,null,"  Prepayments (Account 165, Note DD)","111.57.c",730000,null,"GP",{"$f":"+H99","v":0.19279974700642485},null,{"$f":"+H135*E135","v":140743.81531469015}]
[29,null,"TOTAL WORKING CAPITAL (sum lines 26 - 28)",null,{"$f":"E133+E134+E135","v":6933156},null,null,null,null,{"$f":"J133+J134+J135","v":3575286.2741996269}]
[]
[30,null,"RATE BASE  (sum lines 18, 18a, 24, 25, & 29)",null,{"$f":"+E136+E130+E128+E115+E118","v":496238669},null,null,null,null,{"$f":"+J136+J130+J128+J115+J118","v":105577685.59709972}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Attachment O"]
[null,null,null,null,null,null,null,null,null,null,null,"page 3 of 5"]
[]
[null,null,"Formula Rate - Non-Levelized ",null,"     Rate Formula Template",null,null,null,null,{"$f":"J7","v":"For the 12 months ended 12/31/14"}]
[null,null,null," "," Utilizing FERC Form 1 Data"]
[]
[null,null,null,null,{"$f":"E10","v":"Montana-Dakota Utilities"}]
[null,null,"(1)","(2)","(3)"," ",null,"(4)",null,"(5)"]
[]
["Line",null,null,"Form No. 1",null,null,null,null,null,"Transmission"]
["No.",null,null,"Page, Line, Col.","Company Total",null,"                  Allocator",null,null,"(Col 3 times Col 4)"]
[]
[null,null,"O&M  (Note BB)"]
[1,null,"  Transmission ","321.112.b",8762334,null,"TE",{"$f":"J263","v":0.80396910487215045},null,{"$f":"+H174*E174","v":7044645.8225708092}]
["1a",null,"     Less LSE Expenses included in Transmission O&M Accounts (Note V)",null,487218,null,null,1,null,{"$f":"+H175*E175","v":487218}]
[2,null,"     Less Account 565","321.96.b",1745877,null,"TE",{"$f":"+H174","v":0.80396910487215045},null,{"$f":"+H176*E176","v":1403631.1689068754}]
[3,null,"  A&G","323.197.b",19093356,null,"W/S",{"$f":"+H105","v":0.1428884789295472},null,2728220.5965003436]
[4,null,"     Less FERC Annual Fees",null,179977,null,{"$f":"+G177","v":"W/S"},{"$f":"+H177","v":0.1428884789295472},null,25716.639772303119]
[5,null,"     Less EPRI & Reg. Comm. Exp. & Non-safety  Ad. (Note I)",null,269183,null,{"$f":"+G178","v":"W/S"},{"$f":"+H178","v":0.1428884789295472},null,38463.149423692303]
["5a",null,"     Plus Transmission Related Reg. Comm.  Exp. (Note I)",null,3653,null,{"$f":"+G174","v":"TE"},{"$f":"+H174","v":0.80396910487215045},null,{"$f":"+H180*E180","v":2936.8991400979658}]
[6,null,"  Common",{"$f":"+D106","v":"356.1"},null,null,"CE",{"$f":"+H106","v":0.10682946916640905},null,0]
[7,null,"  Transmission Lease Payments",null,null,null," ",1,null,0]
[8,null,"TOTAL O&M   (sum lines 1, 3, 5a, 6, 7 less lines 1a, 2, 4, 5)",null,{"$f":"+E174-E175-E176+E177-E178-E179+E180+E181+E182","v":25177088},null,null,null,null,{"$f":"+J174-J175-J176+J177-J178-J179+J180+J181+J182","v":7820774.3601083793}]
[]
[null,null,"DEPRECIATION AND AMORTIZATION EXPENSE (Note AA)"]
[9,null,{"$f":"+C174","v":"  Transmission "},"336.7.b",3943580,null,"TP",{"$f":"+H130","v":0.95909147654563898},null,{"$f":"+H186*E186","v":3782253.965075851}]
["9a",null,"  Abandoned Plant Amortization","(Note CC)",null,null,{"$f":"+G94","v":"NA"},1,null,{"$f":"+H187*E187","v":0}]
[10,null,"  General & Intangible","336.10.f & 336.1.f",{"$f":"1863221+1020768","v":2883989},null,"W/S",{"$f":"+H177","v":0.1428884789295472},null,{"$f":"+H188*E188","v":412088.80145954591}]
[11,null,{"$f":"+C181","v":"  Common"},"336.11.b",3709660,null,"CE",{"$f":"+H181","v":0.10682946916640905},null,{"$f":"+H189*E189","v":396301.00858786097}]
[12,null,"TOTAL DEPRECIATION (Sum lines 9 - 11)",null,{"$f":"SUM(E186:E189)","v":10537229},null,null,null,null,{"$f":"SUM(J186:J189)","v":4590643.7751232572}]
[]
[" ",null,"TAXES OTHER THAN INCOME TAXES  (Note J)"]
[null,null,"  LABOR RELATED"]
[13,null,"          Payroll","263.i",1974024,null,"W/S",{"$f":"+H188","v":0.1428884789295472},null,{"$f":"+H194*E194","v":282065.28673042048}]
[14,null,"          Highway and vehicle",{"$f":"+D194","v":"263.i"},null,null,{"$f":"+G194","v":"W/S"},{"$f":"+H194","v":0.1428884789295472},null,{"$f":"+H195*E195","v":0}]
[15,null,"  PLANT RELATED"," "]
[16,null,"         Property","263.i",7614720,null,"GP",{"$f":"+H99","v":0.19279974700642485},null,{"$f":"+H197*E197","v":1468116.0895247634}]
[17,null,"         Gross Receipts","263.i",339716,null,{"$f":"+G121","v":"NA"},"zero",null,0]
[18,null,"         Other",{"$f":"+D198","v":"263.i"},1167000,null,{"$f":"+G197","v":"GP"},{"$f":"+H197","v":0.19279974700642485},null,{"$f":"+H199*E199","v":224997.30475649782}]
[19,null,"         Payments in lieu of taxes",null,null,null,"GP",{"$f":"+H197","v":0.19279974700642485},null,{"$f":"+H200*E200","v":0}]
[20,null,"TOTAL OTHER TAXES  (sum lines 13 - 19)",null,{"$f":"SUM(E194:E200)","v":11095460},null,null,null,null,{"$f":"SUM(J194:J200)","v":1975178.6810116817}]
[]
["  "]
[" ",null,"INCOME TAXES          "," (Note K)"]
[21,null,"     T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT * p)} =",null,{"$f":"IF(E350>0,1-(((1-E351)*(1-E350))/(1-E351*E350*E352)),0)","v":0.38399499999999998}]
[22,null,"     CIT=(T/1-T) * (1-(WCLTD/R)) =",null,{"$f":"IF(J295>0,(E205/(1-E205))*(1-J292/J295),0)","v":0.45068944271058953}]
[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,{"$f":"IF(E205>0,1/(1-E205),0)","v":1.62336344672527}]
[24,null,"Amortized Investment Tax Credit (266.8f) (enter negative)",null,-126085]
[]
[25,null,"Income Tax Calculation = line 22 * line 28",null,{"$f":"E206*E216","v":20470696.651579093},null,"NA",null,null,{"$f":"E206*J216","v":4355260.7042681295}]
[26,null,"ITC adjustment (line 23 * line 24)",null,{"$f":"E209*E210","v":-204681.78018035568},null,"NP",{"$f":"H115","v":0.19936211425316333},null,{"$f":"H213*E213","v":-40805.792445856932}]
[27,null,"Total Income Taxes","(line 25 plus line 26)",{"$f":"+E212+E213","v":20266014.871398736},null," "," ",null,{"$f":"+J212+J213","v":4314454.9118222725}]
[" "]
[28,null,"RETURN ",null,{"$f":"+$J295*E138","v":45420847.953441769},null,"NA",null,null,{"$f":"+$J295*J138","v":9663551.6422887743}]
[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,{"$f":"+E216+E214+E201+E190+E183","v":112496639.8248405},null,null,null,null,{"$f":"+J216+J214+J201+J190+J183","v":28364603.370354366}]
[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,1798253,null,null,null,null,{"$f":"+E222","v":1798253}]
[]
["30a",null,"LESS ATTACHMENT MM ADJUSTMENT [Attachment MM, page 2, line 3, column 14]   (Note Y)"]
[null,null,"[Revenue Requirement for facilities included on page 2, line 2, and also  "]
[null,null,"included in Attachment MM]",null,827949,null,null,null,null,{"$f":"+E226","v":827949}]
[31,null,"REV. REQUIREMENT TO BE COLLECTED UNDER ATTACHMENT O",null,{"$f":"+E219-E222-E226","v":109870437.8248405},null,null,null,null,{"$f":"+J219-J222-J226","v":25738401.370354366}]
[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,{"$f":"J7","v":"For the 12 months ended 12/31/14"}]
[null,null,null," "," Utilizing FERC Form 1 Data"]
[]
[null,null,null,null,{"$f":"E10","v":"Montana-Dakota Utilities"}]
[null,null,null,"                SUPPORTING CALCULATIONS AND NOTES"]
["Line"]
["No.",null,"TRANSMISSION PLANT INCLUDED IN ISO RATES"]
[]
[1,null,"Total transmission plant    (page 2, line 2, column 3)",null,null,null,null,null,null,{"$f":"E95","v":211510665}]
[2,null,"Less transmission plant excluded from ISO rates       (Note M)",null,null,null,null,null,null,0]
[3,null,"Less transmission plant included in OATT Ancillary Services    (Note N )",null,null,null,null,null,null,8652589]
[4,null,"Transmission plant included in ISO rates  (line 1 less lines 2 & 3)",null,null,null,null,null,null,{"$f":"J248-J249-J250","v":202858076}]
[]
[5,null,"Percentage of transmission plant included in ISO Rates (line 4 divided by line 1)",null,null,null,null,null,"TP=",{"$f":"IF(J248>0,J251/J248,0)","v":0.95909147654563898}]
[]
[null,null,"TRANSMISSION EXPENSES "]
[]
[6,null,"Total transmission expenses    (page 3, line 1, column 3)",null,null,null,null,null,null,{"$f":"E174","v":8762334}]
[7,null,"Less transmission expenses included in OATT Ancillary Services   (Note L)",null,null,null,null,null,null,1417210]
[8,null,"Included transmission expenses (line 6 less line 7)",null,null,null,null,null,null,{"$f":"+J257-J258","v":7345124}]
[]
[9,null,"Percentage of transmission expenses after adjustment (line 8 divided by line 6)",null,null,null,null,null,null,{"$f":"IF(J257>0,J259/J257,0)","v":0.83826112996833946}]
[10,null,"Percentage of transmission plant included in ISO Rates (line 5)",null,null,null,null,null,"TP",{"$f":"J253","v":0.95909147654563898}]
[11,null,"Percentage of transmission expenses included in ISO Rates (line 9 times line 10)",null,null,null,null,null,"TE=",{"$f":"+J262*J261","v":0.80396910487215045}]
[]
[" ",null,"WAGES & SALARY ALLOCATOR   (W&S)"]
[" ",null,null,"Form 1 Reference","$","TP",null,"Allocation"]
[12,null,"  Production","354.20.b",8169000,0,null,{"$f":"E267*F267","v":0}]
[13,null,"  Transmission","354.21.b",3238000,{"$f":"+J253","v":0.95909147654563898},null,{"$f":"E268*F268","v":3105538.2010547789}]
[14,null,"  Distribution","354.23.b",8291000,0,null,{"$f":"E269*F269","v":0},null,"W&S Allocator"]
[15,null,"  Other","354.24,25,26.b",2036000,0,null,{"$f":"E270*F270","v":0},null,"($ / Allocation)"]
[16,null,"  Total  (sum lines 12-15)",null,{"$f":"SUM(E267:E270)","v":21734000},null,null,{"$f":"SUM(H267:H270)","v":3105538.2010547789},"=",{"$f":"IF(H271>0,H271/E271,0)","v":0.1428884789295472},"=","WS"]
[]
[null,null,"COMMON PLANT ALLOCATOR  (CE)   (Note O)"]
[null,null,null,null,"$",null,null,"% Electric"," ",{"$f":"+J269","v":"W&S Allocator"}]
[17,null,"  Electric","200.3.c",1353305676,null,null,"(line 17 / line 20)",null,"(line 16)",null,"CE"]
[18,null,"  Gas","201.3.d",456792147,null,null,{"$f":"IF(E278>0,E275/E278,0)","v":0.74764228695500734},"*",{"$f":"J271","v":0.1428884789295472},"=",{"$f":"J276*H276","v":0.10682946916640905}]
[19,null,"  Water","201.3.e",0,null,null," "]
[20,null,"  Total  (sum lines 17 - 19)",null,{"$f":"E275+E276+E277","v":1810097823}]
[]
[null,null,"RETURN ®",null,"$"]
[21,null,"Long Term Interest (117, sum of 62.c through 66.c)",null,21884000]
[]
[22,null,"Preferred Dividends (118.29c) (positive number)",null,685000]
[]
[null,null,"                                          Development of Common Stock:"]
[23,null,"Proprietary Capital (112.16.c) (Note DD)",null,2725085462]
[24,null,"Less Preferred Stock (line 28)  (Note DD)",null,{"$f":"-E293","v":-15000000}]
[25,null,"Less Account 123.1 (225.42.(g)) (enter negative) (Note DD)",null,-2254241000]
[26,null,"Common Stock (sum lines 23-25) (Note DD)",null,{"$f":"+E286+E287+E288","v":455844462}]
[null,null,null,null,null,null,null,"Cost"]
[null,null,null,null,"$","%",null,"(Note P)",null,"Weighted"]
[27,null,"  Long Term Debt (112, sum of  18.c through 21.c) (Note DD)",null,392286000,{"$f":"IF($E$295>0,E292/$E$295,0)","v":0.45449212751802981},null,{"$f":"IF(E292>0,E281/E292,0)","v":5.5785829726271136E-2},null,{"$f":"H292*F292","v":2.5354220437651519E-2},"=WCLTD"]
[28,null,"  Preferred Stock  (112.3.c) (Note DD)",null,15000000,{"$f":"IF($E$295>0,E293/$E$295,0)","v":1.7378601104221021E-2},null,{"$f":"IF(E293>0,E283/E293,0)","v":4.5666666666666668E-2},null,{"$f":"H293*F293","v":7.9362278375942662E-4}]
[29,null,"  Common Stock  (line 26) (Note DD)",null,{"$f":"E289","v":455844462},{"$f":"IF($E$295>0,E294/$E$295,0)","v":0.52812927137774912},null,0.12379999999999999,null,{"$f":"H294*F294","v":6.5382403796565333E-2}]
[30,null,"Total  (sum lines 27-29) (Note DD)",null,{"$f":"E294+E293+E292","v":863130462}," ",null,null,null,{"$f":"SUM(J292:J294)","v":9.1530247017976282E-2},"=R"]
[]
[null,null,"REVENUE CREDITS"]
[null,null,null,null,"Load"]
[null,null,"ACCOUNT 447 (SALES FOR RESALE) (310-311) (Note Q)",null,null,null,null," "]
[31,null,"  a. Bundled Non-RQ Sales for Resale (311.x.h)",null,0]
[32,null,"  b. Bundled Sales for Resale  included in Divisor on page 1",null,0]
[33,null,"  Total of (a)-(b)",null,{"$f":"+E300-E301","v":0}]
[null,null," ",null," "]
[34,null,"ACCOUNT 454 (RENT FROM ELECTRIC PROPERTY)    (Note R)",null,1445541]
[]
[null,null,"ACCOUNT 456.1 (OTHER ELECTRIC REVENUES) (Note U) (330.x.n)"]
[35,null,"  a. Transmission charges for all transmission transactions ",null,2978123]
[36,null,"  b. Transmission charges for all transmission transactions included in Divisor on Page 1",null,0]
["36a",null,"  c. Transmission charges from Schedules associated with Attachment GG (Note X)",null,{"$f":"+E222","v":1798253}]
["36b",null,"  d. Transmission charges from Schedules associated with Attachment MM  (Note Z)",null,{"$f":"+E226","v":827949}]
[37,null,"  Total of (a)-(b)-(c)-(d)",null,{"$f":"+E307-E308-E309-E310","v":351921}]
[]
[]
[]
[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,{"$f":"J7","v":"For the 12 months ended 12/31/14"}]
[null,null,null," "," Utilizing FERC Form 1 Data"]
[]
[null,null,null,null,{"$f":"E10","v":"Montana-Dakota Utilities"}]
[]
[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"]
["Letter"]
["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=",5.2299999999999999E-2,"  (State Income Tax Rate or Composite SIT)"]
[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 Transmission Owner's Attachment O"]
[null,null,"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 Transmission Owner's Attachment O revenue requirements have already been reduced by the Attachment MM revenue requirements.  "]
[null,null,"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",0]
[null,null,"Projected Year Divisor","Pg 1, Line 15",0]
[null,null,"Difference between Historic & Project Yr Divisor",null,{"$f":"+E389-E390","v":0}]
[null,null,"Prior Year Projected Annual Cost ($ per kw per yr.)","Pg 1, Line 16",0]
[null,null,"Projected Year Divisor True-up (Difference * Prior Year Projected Annual Cost)",null,{"$f":"+E391*E392","v":0}]