C001306O2312322324124224251252252612622627127227281282282912922930130230311312313213223233133341343513536136371373813839139401402512321424525626727828931103211331234133514371538163917401841194220432144224623472448254926502751285229530631732181312323None53454712345101237219None1023873541032256428810410105124111051341262361310623147341810714198140209241013610611133206328127131321072351420722815816326108171282081832591922310920402092135102232711023129210242911251611126321127135122830112292312123013713313231133224021327331413834114352521436224153733115382215391816407116413221642139174322211718217101918201229118212721810213119202123119315219103122202031251204227220104372120423812152622110517222051112222266422232495233182/804322190/282/28312645639903239254364953145613431/804226928230431/45612495130431/804324495456555930495407431/495431908176/186456175/176419/495456495456495431555254456431926254495254/431/456456571254456892431456(456.2) Revenues from Distribution of Electricity928431431Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: d, Value: 928190/282/28Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: d, Value:431/804Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: d, Value: 407Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: d, Value:407Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: d, Value: 431Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: d, Value:182.2Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: d, Value: 407Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: d, Value:253Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: d, Value: 630Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: d, Value:431/804Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: d, Value:456Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: d, Value: 253Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: d, Value:912Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: d, Value:108Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value:928Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: d, Value: 912456Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 7, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 7, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 7, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 7, Column: d, Value: 108928254/804Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 8, Column: d, Value: 456Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 8, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 8, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 8, Column: d, Value:245/253Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 9, Column: d, Value: 254Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 9, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 9, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 9, Column: d, Value:244Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 10, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 10, Column: d, Value: 245/253Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 10, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 10, Column: d, Value:244Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 11, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 11, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 11, Column: d, Value:456Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: d, Value:555Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 14, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 14, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 14, Column: d, Value: 456Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 14, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 14, Column: d, Value:555Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 15, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 15, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 15, Column: d, Value:184/253/92Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: d, Value:184/253/92Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: d, Value:184/253/92Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 18, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 18, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 18, Column: d, Value:407Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: d, Value:926Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 23, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 23, Column: d, Value: 407Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 23, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 23, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 23, Column: d, Value:926Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 24, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 24, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 24, Column: d, Value:456Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: d, Value:407Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 26, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 26, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 26, Column: d, Value: 456Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 26, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 26, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 26, Column: d, Value:456Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: d, Value: 407Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: d, Value:456Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 28, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 28, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 28, Column: d, Value:495Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: d, Value:254/419/43Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 34, Column: d, Value: 495Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 34, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 34, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 34, Column: d, Value:419Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 35, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 35, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 35, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 35, Column: d, Value: 254/419/43456Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: d, Value: 419Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: d, Value:456Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 37, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 37, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 37, Column: d, Value:928Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: d, Value:928Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: d, Value:Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: d, Value:254/419/431495431/456456407 C001306 0-35 2018-09-30 C001306 0-30 2018-01-01 2018-09-30 C001306 2-11 2018-01-01 2018-09-30 C001306 0-33 2018-01-01 2018-09-30 C001306 2-30 2018-01-01 2018-09-30 C001306 1-7 2018-01-01 2018-09-30 C001306 3-23 2018-01-01 2018-09-30 C001306 1-20 2018-07-01 2018-09-30 C001306 0-33 2018-01-01 2018-09-30 C001306 2-27 2018-01-01 2018-09-30 C001306 0-3 2018-01-01 2018-09-30 C001306 1-13 2018-01-01 2018-09-30 C001306 0-22 2018-01-01 2018-09-30 C001306 0-23 2018-01-01 2018-09-30 C001306 0-4 2018-07-01 2018-09-30 C001306 0-21 2018-01-01 2018-09-30 C001306 1-5 2018-01-01 2018-09-30 C001306 0-33 2018-06-30 C001306 3-22 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 1-38 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 3-28 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 0-4 ferc:TransmissionStudiesMember 2018-01-01 2018-09-30 C001306 2-36 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0-14 2018-01-01 2018-09-30 C001306 1-4 2018-09-30 C001306 0-9 2018-07-01 2018-09-30 C001306 2-8 2018-06-30 C001306 2-29 2018-01-01 2018-09-30 C001306 2-17 2018-01-01 2018-09-30 C001306 0-2 2018-09-30 C001306 0-18 2018-07-01 2018-09-30 C001306 2-24 2018-06-30 C001306 0-8 2018-01-01 2018-09-30 C001306 2-5 2018-01-01 2018-09-30 C001306 0-6 ferc:TransmissionStudiesMember 2018-01-01 2018-09-30 C001306 0-31 2018-01-01 2018-09-30 C001306 0-36 2018-07-01 2018-09-30 C001306 0-5 2018-09-30 C001306 1-26 2018-07-01 2018-09-30 C001306 0-31 2018-09-30 C001306 1-36 2018-07-01 2018-09-30 C001306 0-47 2018-01-01 2018-09-30 C001306 1-40 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 0-16 2018-07-01 2018-09-30 C001306 2-32 2018-01-01 2018-09-30 C001306 3-22 2018-01-01 2018-09-30 C001306 2-8 2018-01-01 2018-09-30 C001306 0-26 2018-01-01 2018-09-30 C001306 2-18 2018-09-30 C001306 1-10 2018-01-01 2018-09-30 C001306 1-10 2018-06-30 C001306 0-1 2018-01-01 2018-09-30 C001306 0-34 2018-09-30 C001306 0-13 2018-06-30 C001306 1-21 2018-06-30 C001306 0-41 2018-09-30 C001306 0-37 2018-09-30 C001306 ferc:GasUtilityMember 2017-01-01 2017-09-30 C001306 0-39 2018-01-01 2018-09-30 C001306 2-31 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 0-27 2018-01-01 2018-09-30 C001306 1-5 2018-07-01 2018-09-30 C001306 2-22 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 0-4 2018-01-01 2018-09-30 C001306 2-25 2018-06-30 C001306 0-10 2018-01-01 2018-09-30 C001306 0-35 2018-01-01 2018-09-30 C001306 0-4 2018-09-30 C001306 1-35 2018-01-01 2018-09-30 C001306 0-28 2018-01-01 2018-09-30 C001306 2-10 2018-06-30 C001306 0-39 2018-01-01 2018-09-30 C001306 2-29 2018-01-01 2018-09-30 C001306 0-29 2018-06-30 C001306 2-14 2018-06-30 C001306 ferc:ElectricUtilityMember 2018-01-01 2018-09-30 C001306 0-7 2018-01-01 2018-09-30 C001306 1-14 2018-01-01 2018-09-30 C001306 0-7 2017-01-01 2017-09-30 C001306 2-28 2018-07-01 2018-09-30 C001306 0-19 2018-01-01 2018-09-30 C001306 0-9 ferc:TransmissionStudiesMember 2018-01-01 2018-09-30 C001306 0-40 2018-01-01 2018-09-30 C001306 0-24 2018-01-01 2018-09-30 C001306 0-15 2018-09-30 C001306 0-43 2018-06-30 C001306 2-2 2018-01-01 2018-09-30 C001306 1-4 2018-01-01 2018-09-30 C001306 2-21 2018-07-01 2018-09-30 C001306 2-35 2018-01-01 2018-09-30 C001306 0-35 2018-01-01 2018-09-30 C001306 2-4 2018-09-30 C001306 0-5 2018-01-01 2018-09-30 C001306 0-23 2018-01-01 2018-09-30 C001306 0-17 2018-06-30 C001306 0-7 2018-01-01 2018-09-30 C001306 1-6 2018-06-30 C001306 1-34 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 2-21 2018-09-30 C001306 0-2 2018-07-01 2018-09-30 C001306 1-7 2018-07-01 2018-09-30 C001306 0 ferc:JulyMember 2018-01-01 2018-09-30 C001306 0-53 2017-01-01 2017-09-30 C001306 0-13 2018-06-30 C001306 0-31 2018-06-30 C001306 2-36 2018-01-01 2018-09-30 C001306 1-30 2018-01-01 2018-09-30 C001306 0-43 2018-09-30 C001306 2-29 2018-06-30 C001306 0-40 2018-09-30 C001306 ScheduleConstructionWorkInProgressElectricAbstract 2018-01-01 2018-09-30 C001306 0-43 2018-01-01 2018-09-30 C001306 0-8 2018-09-30 C001306 2-20 2018-09-30 C001306 2-24 2018-09-30 C001306 0-11 2018-01-01 2018-09-30 C001306 0-3 2018-01-01 2018-09-30 C001306 0-34 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 0-21 2018-01-01 2018-09-30 C001306 0-9 2018-01-01 2018-09-30 C001306 1-3 2018-06-30 C001306 1-34 2018-01-01 2018-09-30 C001306 0-28 2018-09-30 C001306 0-3 2018-01-01 2018-09-30 C001306 0-35 2018-09-30 C001306 0-33 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 1-39 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 1-7 2018-01-01 2018-09-30 C001306 0-34 2018-01-01 2018-09-30 C001306 1-20 2018-06-30 C001306 1-23 2018-09-30 C001306 1-3 2018-09-30 C001306 0-29 2018-09-30 C001306 0-14 2018-07-01 2018-09-30 C001306 1-31 2018-09-30 C001306 2-16 2018-09-30 C001306 1-33 2018-06-30 C001306 1-1 2018-06-30 C001306 0-1 2018-09-30 C001306 0-40 2018-01-01 2018-09-30 C001306 0-1 2018-07-01 2018-09-30 C001306 0-40 2018-07-01 2018-09-30 C001306 1-30 2018-07-01 2018-09-30 C001306 0-31 2018-01-01 2018-09-30 C001306 0-25 2018-01-01 2018-09-30 C001306 2-28 2018-06-30 C001306 0-26 2018-07-01 2018-09-30 C001306 1-4 2018-09-30 C001306 1-5 2018-06-30 C001306 ferc:GasUtilityMember 2018-09-30 C001306 2-15 2018-09-30 C001306 0-32 2018-09-30 C001306 1-13 2018-06-30 C001306 1-40 2018-01-01 2018-09-30 C001306 0-12 2018-01-01 2018-09-30 C001306 2-20 2018-01-01 2018-09-30 C001306 2-24 2018-01-01 2018-09-30 C001306 2017-12-31 C001306 0-11 2018-01-01 2018-09-30 C001306 2-33 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 0-20 2018-06-30 C001306 0-19 2018-01-01 2018-09-30 C001306 1-33 2018-01-01 2018-09-30 C001306 0-24 2018-06-30 C001306 0-10 2018-06-30 C001306 0-19 2018-01-01 2018-09-30 C001306 1-16 2018-09-30 C001306 2-12 2018-01-01 2018-09-30 C001306 1-27 2018-07-01 2018-09-30 C001306 0-32 2018-01-01 2018-09-30 C001306 2-9 2018-09-30 C001306 1-7 2018-09-30 C001306 0-22 2018-09-30 C001306 2-32 2018-01-01 2018-09-30 C001306 0 ferc:SeptemberMember 2018-01-01 2018-09-30 C001306 0-24 2018-07-01 2018-09-30 C001306 0-27 2018-09-30 C001306 0-38 2018-01-01 2018-09-30 C001306 0-1 2018-01-01 2018-09-30 C001306 2-24 2018-07-01 2018-09-30 C001306 0-17 ferc:TransmissionStudiesMember 2018-01-01 2018-09-30 C001306 0-7 2018-01-01 2018-06-30 C001306 0-24 2017-01-01 2017-09-30 C001306 1-7 2018-09-30 C001306 0-27 2018-01-01 2018-09-30 C001306 1-27 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 1-5 2018-07-01 2018-09-30 C001306 0-11 2018-01-01 2018-09-30 C001306 1-36 2018-06-30 C001306 0-50 2018-01-01 2018-09-30 C001306 0-34 2018-07-01 2018-09-30 C001306 0-10 2018-01-01 2018-09-30 C001306 0-16 2018-01-01 2018-09-30 C001306 1-32 2018-01-01 2018-09-30 C001306 0-13 2018-07-01 2018-09-30 C001306 0-8 2018-01-01 2018-09-30 C001306 0-20 2018-01-01 2018-09-30 C001306 2-12 2018-06-30 C001306 1-30 2018-01-01 2018-09-30 C001306 ferc:OtherProductionPlantMember ferc:ElectricUtilityMember 2018-01-01 2018-09-30 C001306 0-20 2018-09-30 C001306 0-4 2018-06-30 C001306 0-15 ferc:TransmissionStudiesMember 2018-01-01 2018-09-30 C001306 0-4 2018-01-01 2018-09-30 C001306 1-9 2018-07-01 2018-09-30 C001306 1-28 2018-01-01 2018-09-30 C001306 0-5 2018-07-01 2018-09-30 C001306 ferc:OtherUtilityMember 2018-09-30 C001306 0-8 2018-01-01 2018-09-30 C001306 0-1 2018-06-30 C001306 3-26 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 0-26 2018-01-01 2018-09-30 C001306 2-38 2018-01-01 2018-09-30 C001306 0-29 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 1-26 2018-09-30 C001306 0-27 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 0-7 ferc:TransmissionStudiesMember 2018-01-01 2018-09-30 C001306 1-17 2018-07-01 2018-09-30 C001306 2-11 2018-07-01 2018-09-30 C001306 2-37 2018-01-01 2018-09-30 C001306 0-3 2018-01-01 2018-09-30 C001306 0-14 2018-07-01 2018-09-30 C001306 0-16 2018-06-30 C001306 0-48 2018-01-01 2018-09-30 C001306 0-31 2017-01-01 2017-09-30 C001306 0-6 2018-01-01 2018-09-30 C001306 0-40 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 2-15 2018-06-30 C001306 ferc:ElectricUtilityMember ferc:HydraulicProductionPlantConventionalMember 2018-01-01 2018-09-30 C001306 2-40 2018-01-01 2018-09-30 C001306 1-4 2018-06-30 C001306 0-20 2018-01-01 2018-09-30 C001306 2-3 2018-07-01 2018-09-30 C001306 1-23 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 0-22 2018-09-30 C001306 0-20 2018-09-30 C001306 0-42 2018-09-30 C001306 1-3 2018-01-01 2018-09-30 C001306 0-25 2018-01-01 2018-09-30 C001306 1-35 2018-09-30 C001306 2-7 2018-09-30 C001306 0-4 2018-07-01 2018-09-30 C001306 2-25 2018-07-01 2018-09-30 C001306 1-38 2018-01-01 2018-09-30 C001306 2-3 2018-06-30 C001306 0-12 2018-01-01 2018-09-30 C001306 2-27 2018-07-01 2018-09-30 C001306 0-11 2018-06-30 C001306 0-28 2018-06-30 C001306 0-4 2018-01-01 2018-09-30 C001306 1-22 2018-09-30 C001306 0-2 2018-07-01 2018-09-30 C001306 1-28 2018-01-01 2018-09-30 C001306 0-37 2018-09-30 C001306 1-32 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 0-32 2018-01-01 2018-09-30 C001306 1-15 2018-07-01 2018-09-30 C001306 2-31 2018-01-01 2018-09-30 C001306 0-10 2018-09-30 C001306 1-23 2018-07-01 2018-09-30 C001306 0-6 2018-01-01 2018-09-30 C001306 0-30 2018-09-30 C001306 1-4 2018-01-01 2018-09-30 C001306 0-12 2018-01-01 2018-09-30 C001306 1-9 2018-06-30 C001306 1-16 2018-01-01 2018-09-30 C001306 1-16 2018-06-30 C001306 2-30 2018-01-01 2018-09-30 C001306 0-27 2018-01-01 2018-09-30 C001306 0-21 2018-07-01 2018-09-30 C001306 2-25 2018-09-30 C001306 0-6 2018-07-01 2018-09-30 C001306 ScheduleExtraordinaryPropertyLossesAbstract 2018-01-01 2018-09-30 C001306 0-32 2017-01-01 2017-09-30 C001306 1-19 2018-07-01 2018-09-30 C001306 0-12 2018-06-30 C001306 1-28 2018-06-30 C001306 0-13 ferc:TransmissionStudiesMember 2018-01-01 2018-09-30 C001306 1-25 2018-07-01 2018-09-30 C001306 0-2 2018-01-01 2018-09-30 C001306 0-3 2018-07-01 2018-09-30 C001306 0-20 2018-01-01 2018-09-30 C001306 0-34 2018-07-01 2018-09-30 C001306 0-9 2018-01-01 2018-09-30 C001306 2018-06-30 C001306 2-16 2018-06-30 C001306 3-27 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 1-6 2018-07-01 2018-09-30 C001306 2-25 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 2-10 2018-01-01 2018-09-30 C001306 2-23 2018-01-01 2018-09-30 C001306 2-24 2018-01-01 2018-09-30 C001306 1-1 2018-01-01 2018-09-30 C001306 0-18 2018-06-30 C001306 0-34 2018-09-30 C001306 0-3 2018-09-30 C001306 0-7 2018-07-01 2018-09-30 C001306 2-21 2018-01-01 2018-09-30 C001306 0-9 2018-09-30 C001306 3-23 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 0-2 2018-06-30 C001306 2-11 2018-06-30 C001306 0-18 2017-01-01 2017-09-30 C001306 0-1 2018-01-01 2018-09-30 C001306 0-40 2018-06-30 C001306 0-40 2018-01-01 2018-09-30 C001306 0-2 2018-01-01 2018-09-30 C001306 0-14 2018-06-30 C001306 1-8 2018-01-01 2018-09-30 C001306 0-44 2018-01-01 2018-09-30 C001306 0-31 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 1-29 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 3-24 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 1-8 2018-09-30 C001306 0-30 2018-06-30 C001306 0-24 2018-01-01 2018-09-30 C001306 0-32 2018-06-30 C001306 2-5 2018-09-30 C001306 1-6 2018-06-30 C001306 2016-12-31 C001306 0-42 2018-07-01 2018-09-30 C001306 1-27 2018-09-30 C001306 1-6 2018-01-01 2018-09-30 C001306 1-21 2018-09-30 C001306 0-16 ferc:TransmissionStudiesMember 2018-01-01 2018-09-30 C001306 0-5 2018-06-30 C001306 2-10 2018-07-01 2018-09-30 C001306 0-39 2018-06-30 C001306 0-33 2018-06-30 C001306 2-29 2018-07-01 2018-09-30 C001306 0 ferc:JuneMember 2018-01-01 2018-09-30 C001306 1-27 2018-01-01 2018-09-30 C001306 0-6 2018-09-30 C001306 0-22 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 0-29 2018-06-30 C001306 0-36 2018-06-30 C001306 0-22 2018-07-01 2018-09-30 C001306 1-19 2018-01-01 2018-09-30 C001306 0-25 2018-01-01 2018-09-30 C001306 1-24 2018-01-01 2018-09-30 C001306 2017-07-01 2017-09-30 C001306 0-13 2018-01-01 2018-09-30 C001306 2-30 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 2-28 2018-01-01 2018-09-30 C001306 2-9 2018-06-30 C001306 0-6 2018-09-30 C001306 0-7 2018-09-30 C001306 0-12 ferc:TransmissionStudiesMember 2018-01-01 2018-09-30 C001306 0-5 2017-01-01 2017-09-30 C001306 0-35 2018-06-30 C001306 0-39 2018-09-30 C001306 1-25 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 ScheduleSummaryOfUtilityPlantAndAccumulatedProvisionsForDepreciationAmortizationAndDepletionAbstract 2018-01-01 2018-09-30 C001306 0-18 2018-01-01 2018-09-30 C001306 1-7 2018-06-30 C001306 2-6 2018-09-30 C001306 2-31 2018-01-01 2018-09-30 C001306 0-30 2018-01-01 2018-09-30 C001306 0-37 2018-01-01 2018-09-30 C001306 0-11 2018-07-01 2018-09-30 C001306 0-26 2018-01-01 2018-09-30 C001306 1-9 2018-01-01 2018-09-30 C001306 2-30 2018-09-30 C001306 0-30 2018-07-01 2018-09-30 C001306 2-23 ferc:GenerationStudiesMember 2018-01-01 2018-09-30 C001306 0-22 2018-07-01 2018-09-30 C001306 1-40 2018-06-30 iso4217:USD utr:MW pure utr:MWh
THIS FILING IS
Item 1:
An Initial (Original) Submission
OR
Resubmission No.

FERC FINANCIAL REPORT
FERC FORM No. 1: Annual Report of
Major Electric Utilities, Licensees
and Others and Supplemental
Form 3-Q: Quarterly Financial Report

These reports are mandatory under the Federal Power Act, Sections 3, 4(a), 304 and 309, and 18 CFR 141.1 and 141.400. Failure to report may result in criminal fines, civil penalties and other sanctions as provided by law. The Federal Energy Regulatory Commission does not consider these reports to be of confidential nature
Exact Legal Name of Respondent (Company)

Niagara Mohawk Power Corporation
Year/Period of Report

End of:
2018
/
Q3


INSTRUCTIONS FOR FILING FERC FORM NOS. 1 and 3-Q

GENERAL INFORMATION

  1. Purpose

    FERC Form No. 1 (FERC Form 1) is an annual regulatory requirement for Major electric utilities, licensees and others (18 C.F.R. § 141.1). FERC Form No. 3-Q ( FERC Form 3-Q)is a quarterly regulatory requirement which supplements the annual financial reporting requirement (18 C.F.R. § 141.400). These reports are designed to collect financial and operational information from electric utilities, licensees and others subject to the jurisdiction of the Federal Energy Regulatory Commission. These reports are also considered to be non-confidential public use forms.
  2. Who Must Submit

    Each Major electric utility, licensee, or other, as classified in the Commission’s Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject To the Provisions of The Federal Power Act (18 C.F.R. Part 101), must submit FERC Form 1 (18 C.F.R. § 141.1), and FERC Form 3-Q (18 C.F.R. § 141.400).

    Note: Major means having, in each of the three previous calendar years, sales or transmission service that exceeds one of the following:
    1. one million megawatt hours of total annual sales,
    2. 100 megawatt hours of annual sales for resale,
    3. 500 megawatt hours of annual power exchanges delivered, or
    4. 500 megawatt hours of annual wheeling for others (deliveries plus losses).
  3. What and Where to Submit

    1. Submit FERC Forms 1 and 3-Q electronically through the forms submission software. Retain one copy of each report for your files. Any electronic submission must be created by using the forms submission software provided free by the Commission at its web site: http://www.ferc.gov/docs-filing/forms/form-1/elec-subm-soft.asp. The software is used to submit the electronic filing to the Commission via the Internet.
    2. The Corporate Officer Certification must be submitted electronically as part of the FERC Forms 1 and 3-Q filings.
    3. Submit immediately upon publication, by either eFiling or mail, two (2) copies to the Secretary of the Commission, the latest Annual Report to Stockholders. Unless eFiling the Annual Report to Stockholders, mail the stockholders report to the Secretary of the Commission at:
      Secretary
      Federal Energy Regulatory Commission 888 First Street, NE
      Washington, DC 20426
    4. For the CPA Certification Statement, submit within 30 days after filing the FERC Form 1, a letter or report (not applicable to filers classified as Class C or Class D prior to January 1, 1984). The CPA Certification Statement can be either eFiled or mailed to the Secretary of the Commission at the address above.

      The CPA Certification Statement should:
      1. Attest to the conformity, in all material aspects, of the below listed (schedules and pages) with the Commission's applicable Uniform System of Accounts (including applicable notes relating thereto and the Chief Accountant's published accounting releases), and
      2. Be signed by independent certified public accountants or an independent licensed public accountant certified or licensed by a regulatory authority of a State or other political subdivision of the U. S. (See 18 C.F.R. §§ 41.10-41.12 for specific qualifications.)

        Schedules
        Pages
        Comparative Balance Sheet 110-113
        Statement of Income 114-117
        Statement of Retained Earnings 118-119
        Statement of Cash Flows 120-121
        Notes to Financial Statements 122-123
    5. The following format must be used for the CPA Certification Statement unless unusual circumstances or conditions, explained in the letter or report, demand that it be varied. Insert parenthetical phrases only when exceptions are reported.

      “In connection with our regular examination of the financial statements of for the year ended on which we have reported separately under date of , we have also reviewed schedules of FERC Form No. 1 for the year filed with the Federal Energy Regulatory Commission, for conformity in all material respects with the requirements of the Federal Energy Regulatory Commission as set forth in its applicable Uniform System of Accounts and published accounting releases. Our review for this purpose included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

      Based on our review, in our opinion the accompanying schedules identified in the preceding paragraph (except as noted below) conform in all material respects with the accounting requirements of the Federal Energy Regulatory Commission as set forth in its applicable Uniform System of Accounts and published accounting releases.” The letter or report must state which, if any, of the pages above do not conform to the Commission’s requirements. Describe the discrepancies that exist.
    6. Filers are encouraged to file their Annual Report to Stockholders, and the CPA Certification Statement using eFiling. To further that effort, new selections, “Annual Report to Stockholders,” and “CPA Certification Statement” have been added to the dropdown “pick list” from which companies must choose when eFiling. Further instructions are found on the Commission’s website at http://www.ferc.gov/help/how-to.asp.
    7. Federal, State and Local Governments and other authorized users may obtain additional blank copies of FERC Form 1 and 3-Q free of charge from http://www.ferc.gov/docs-filing/forms/form-1/form-1.pdf and http://www.ferc.gov/docs-filing/forms.asp#3Q-gas .
  4. When to Submit

    FERC Forms 1 and 3-Q must be filed by the following schedule:

    1. FERC Form 1 for each year ending December 31 must be filed by April 18th of the following year (18 CFR § 141.1), and
    2. FERC Form 3-Q for each calendar quarter must be filed within 60 days after the reporting quarter (18 C.F.R. § 141.400).
  5. Where to Send Comments on Public Reporting Burden.

    The public reporting burden for the FERC Form 1 collection of information is estimated to average 1,168 hours per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data-needed, and completing and reviewing the collection of information. The public reporting burden for the FERC Form 3-Q collection of information is estimated to average 168 hours per response.

    Send comments regarding these burden estimates or any aspect of these collections of information, including suggestions for reducing burden, to the Federal Energy Regulatory Commission, 888 First Street NE, Washington, DC 20426 (Attention: Information Clearance Officer); and to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the Federal Energy Regulatory Commission). No person shall be subject to any penalty if any collection of information does not display a valid control number (44 U.S.C. § 3512 (a)).

GENERAL INSTRUCTIONS

  1. Prepare this report in conformity with the Uniform System of Accounts (18 CFR Part 101) (USofA). Interpret all accounting words and phrases in accordance with the USofA.
  2. Enter in whole numbers (dollars or MWH) only, except where otherwise noted. (Enter cents for averages and figures per unit where cents are important. The truncating of cents is allowed except on the four basic financial statements where rounding is required.) The amounts shown on all supporting pages must agree with the amounts entered on the statements that they support. When applying thresholds to determine significance for reporting purposes, use for balance sheet accounts the balances at the end of the current reporting period, and use for statement of income accounts the current year's year to date amounts.
  3. Complete each question fully and accurately, even if it has been answered in a previous report. Enter the word "None" where it truly and completely states the fact.
  4. For any page(s) that is not applicable to the respondent, omit the page(s) and enter "NA," "NONE," or "Not Applicable" in column (d) on the List of Schedules, pages 2 and 3.
  5. Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" included in the header of each page is to be completed only for resubmissions (see VII. below).
  6. Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must be reported as positive. Numbers having a sign that is different from the expected sign must be reported by enclosing the numbers in parentheses.
  7. For any resubmissions, submit the electronic filing using the form submission software only. Please explain the reason for the resubmission in a footnote to the data field.
  8. Do not make references to reports of previous periods/years or to other reports in lieu of required entries, except as specifically authorized.
  9. Wherever (schedule) pages refer to figures from a previous period/year, the figures reported must be based upon those shown by the report of the previous period/year, or an appropriate explanation given as to why the different figures were used.
Definitions for statistical classifications used for completing schedules for transmission system reporting are as follows:

FNS - Firm Network Transmission Service for Self. "Firm" means service that can not be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. "Network Service" is Network Transmission Service as described in Order No. 888 and the Open Access Transmission Tariff. "Self" means the respondent.

FNO - Firm Network Service for Others. "Firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. "Network Service" is Network Transmission Service as described in Order No. 888 and the Open Access Transmission Tariff.

LFP - for Long-Term Firm Point-to-Point Transmission Reservations. "Long-Term" means one year or longer and” firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. "Point-to-Point Transmission Reservations" are described in Order No. 888 and the Open Access Transmission Tariff. For all transactions identified as LFP, provide in a footnote the termination date of the contract defined as the earliest date either buyer or seller can unilaterally cancel the contract.

OLF - Other Long-Term Firm Transmission Service. Report service provided under contracts which do not conform to the terms of the Open Access Transmission Tariff. "Long-Term" means one year or longer and “firm” means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. For all transactions identified as OLF, provide in a footnote the termination date of the contract defined as the earliest date either buyer or seller can unilaterally get out of the contract.

SFP - Short-Term Firm Point-to-Point Transmission Reservations. Use this classification for all firm point-to-point transmission reservations, where the duration of each period of reservation is less than one-year.

NF - Non-Firm Transmission Service, where firm means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions.

OS - Other Transmission Service. Use this classification only for those services which can not be placed in the above-mentioned classifications, such as all other service regardless of the length of the contract and service FERC Form. Describe the type of service in a footnote for each entry.

AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment.

DEFINITIONS
  1. Commission Authorization (Comm. Auth.) -- The authorization of the Federal Energy Regulatory Commission, or any other Commission. Name the commission whose authorization was obtained and give date of the authorization.
  2. Respondent -- The person, corporation, licensee, agency, authority, or other Legal entity or instrumentality in whose behalf the report is made.

EXCERPTS FROM THE LAW

Federal Power Act, 16 U.S.C. § 791a-825r

Sec. 3. The words defined in this section shall have the following meanings for purposes of this Act, to with:

  1. ’Corporation' means any corporation, joint-stock company, partnership, association, business trust, organized group of persons, whether incorporated or not, or a receiver or receivers, trustee or trustees of any of the foregoing. It shall not include 'municipalities, as hereinafter defined;
  2. 'Person' means an individual or a corporation;
  3. 'Licensee, means any person, State, or municipality Licensed under the provisions of section 4 of this Act, and any assignee or successor in interest thereof;
  1. 'municipality means a city, county, irrigation district, drainage district, or other political subdivision or agency of a State competent under the Laws thereof to carry and the business of developing, transmitting, unitizing, or distributing power; ......
  1. "project' means. a complete unit of improvement or development, consisting of a power house, all water conduits, all dams and appurtenant works and structures (including navigation structures) which are a part of said unit, and all storage, diverting, or fore bay reservoirs directly connected therewith, the primary line or lines transmitting power there from to the point of junction with the distribution system or with the interconnected primary transmission system, all miscellaneous structures used and useful in connection with said unit or any part thereof, and all water rights, rights-of-way, ditches, dams, reservoirs, Lands, or interest in Lands the use and occupancy of which are necessary or appropriate in the maintenance and operation of such unit;

"Sec. 4. The Commission is hereby authorized and empowered
  1. 'To make investigations and to collect and record data concerning the utilization of the water 'resources of any region to be developed, the water-power industry and its relation to other industries and to interstate or foreign commerce, and concerning the location, capacity, development -costs, and relation to markets of power sites; ... to the extent the Commission may deem necessary or useful for the purposes of this Act."

"Sec. 304.
  1. Every Licensee and every public utility shall file with the Commission such annual and other periodic or special* reports as the Commission may be rules and regulations or other prescribe as necessary or appropriate to assist the Commission in the -proper administration of this Act. The Commission may prescribe the manner and FERC Form in which such reports salt be made, and require from such persons specific answers to all questions upon which the Commission may need information. The Commission may require that such reports shall include, among other things, full information as to assets and Liabilities, capitalization, net investment, and reduction thereof, gross receipts, interest due and paid, depreciation, and other reserves, cost of project and other facilities, cost of maintenance and operation of the project and other facilities, cost of renewals and replacement of the project works and other facilities, depreciation, generation, transmission, distribution, delivery, use, and sale of electric energy. The Commission may require any such person to make adequate provision for currently determining such costs and other facts. Such reports shall be made under oath unless the Commission otherwise specifies*.10
"Sec. 309.
  1. The Commission shall have power to perform any and all acts, and to prescribe, issue, make, and rescind such orders, rules and regulations as it may find necessary or appropriate to carry out the provisions of this Act. Among other things, such rules and regulations may define accounting, technical, and trade terms used in this Act; and may prescribe the FERC Form or FERC Forms of all statements, declarations, applications, and reports to be filed with the Commission, the information which they shall contain, and the time within which they shall be field..."

GENERAL PENALTIES

The Commission may assess up to $1 million per day per violation of its rules and regulations. See FPA § 316(a) (2005), 16 U.S.C. § 825o(a).


FERC FORM NO.
1/3-Q

REPORT OF MAJOR ELECTRIC UTILITIES, LICENSEES AND OTHER
Identification
01 Exact Legal Name of Respondent

Niagara Mohawk Power Corporation
02 Year/ Period of Report


End of:
2,018
/
Q3
03 Previous Name and Date of Change (If name changed during year)

/
04 Address of Principal Office at End of Period (Street, City, State, Zip Code)

300 Erie Boulevard West, Syracuse, NY 13202
05 Name of Contact Person

Romina Feduzi-Lopez
06 Title of Contact Person

NY Assistant Controller
07 Address of Contact Person (Street, City, State, Zip Code)

One Metrotech Center, Brooklyn, NY 11201
08 Telephone of Contact Person, Including Area Code

(929) 324-4211
09 This Report is An Original / A Resubmission

(1)
An Original

(2)
A Resubmission
10 Date of Report (Mo, Da, Yr)

11/29/2018
Quarterly Corporate Officer Certification
The undersigned officer certifies that:

I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material respects to the Uniform System of Accounts.

01 Name

George Carlin
02 Title

Vice President, NY Controller
03 Signature

04 Date Signed (Mo, Da, Yr)

11/29/2018
Title 18, U.S.C. 1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United States any false, fictitious or fraudulent statements as to any matter within its jurisdiction.


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
List of Schedules

Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for certain pages. Omit pages where the respondents are "none," "not applicable," or "NA".

Line No.
Title of Schedule
(a)
Reference Page No.
(b)
Remarks
(c)
ScheduleIdentificationAbstract
Identification
1
ScheduleListOfSchedulesAbstract
List of Schedules (Electric Utility)
2
1
ScheduleImportantChangesDuringTheQuarterYearAbstract
Important Changes During the Quarter
108
2
ScheduleComparativeBalanceSheetAbstract
Comparative Balance Sheet
110
3
ScheduleStatementOfIncomeAbstract
Statement of Income for the Quarter
114
4
ScheduleRetainedEarningsAbstract
Statement of Retained Earnings for the Quarter
118
5
ScheduleStatementOfCashFlowsAbstract
Statement of Cash Flows
120
6
ScheduleNotesToFinancialStatementsAbstract
Notes to Financial Statements
122
7
ScheduleStatementOfAccumulatedOtherComprehensiveIncomeAndHedgingActivitiesAbstract
Statement of Accum Comp Income, Comp Income, and Hedging Activities
122a
8
ScheduleSummaryOfUtilityPlantAndAccumulatedProvisionsForDepreciationAmortizationAndDepletionAbstract
Summary of Utility Plant & Accumulated Provisions for Dep, Amort & Dep
200
None
9
ScheduleElectricPlantInServiceAndAccumulatedProvisionForDepreciationByFunctionAbstract
Electric Plant In Service and Accum Provision For Depr by Function
208
10
ScheduleTransmissionServiceAndGenerationInterconnectionStudyCostsAbstract
Transmission Service and Generation Interconnection Study Costs
231
11
ScheduleOtherRegulatoryAssetsAbstract
Other Regulatory Assets
232
12
ScheduleOtherRegulatoryLiabilitiesAbstract
Other Regulatory Liabilities
278
13
ScheduleElectricOperatingRevenuesAbstract
Elec Operating Revenues (Individual Schedule Lines 300-301)
300
14
ScheduleRegionalTransmissionServiceRevenuesAbstract
Regional Transmission Service Revenues (Account 457.1)
302
15
ScheduleElectricProductionOtherPowerTransmissionRegionalExpensesAbstract
Electric Prod, Other Power Supply Exp, Trans and Distrib Exp
324
16
ScheduleElectricCustomerAccountServiceSalesAdministrativeAndGeneralExpensesAbstract
Electric Customer Accts, Service, Sales, Admin and General Expenses
325
17
ScheduleTransmissionOfElectricityForOthersAbstract
Transmission of Electricity for Others
328
18
ScheduleTransmissionOfElectricityByIsoOrRtoAbstract
Transmission of Electricity by ISO/RTOs
331
19
ScheduleTransmissionOfElectricityByOthersAbstract
Transmission of Electricity by Others
332
20
ScheduleDepreciationDepletionAndAmortizationsAbstract
Deprec, Depl and Amort of Elec Plant (403,403.1,404,and 405) (except Amortization of Acquisition Adjustments)
338
21
ScheduleAmountsIncludedInIsoOrRtoSettlementAbstract
Amounts Included in ISO/RTO Settlement Statements
397
22
ScheduleMonthlyPeaksAndOutputAbstract
Monthly Peak Loads and Energy Output
399
23
ScheduleMonthlyTransmissionSystemPeakLoadAbstract
Monthly Transmission System Peak Load
400
24
ScheduleMonthlyIsoOrRtoTransmissionSystemPeakLoadAbstract
Monthly ISO/RTO Transmission System Peak Load
400a


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
IMPORTANT CHANGES DURING THE QUARTER/YEAR

Give particulars (details) concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the inquiries. Each inquiry should be answered. Enter "none," "not applicable," or "NA" where applicable. If information which answers an inquiry is given elsewhere in the report, make a reference to the schedule in which it appears.

  1. Changes in and important additions to franchise rights: Describe the actual consideration given therefore and state from whom the franchise rights were acquired. If acquired without the payment of consideration, state that fact.
  2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of companies involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission authorization.
  3. Purchase or sale of an operating unit or system: Give a brief description of the property, and of the transactions relating thereto, and reference to Commission authorization, if any was required. Give date journal entries called for by the Uniform System of Accounts were submitted to the Commission.
  4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective dates, lengths of terms, names of parties, rents, and other condition. State name of Commission authorizing lease and give reference to such authorization.
  5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or ceased and give reference to Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate annual revenues of each class of service. Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase contract or otherwise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such arrangements, etc.
  6. Obligations incurred as a result of issuance of securities or assumption of liabilities or guarantees including issuance of short-term debt and commercial paper having a maturity of one year or less. Give reference to FERC or State Commission authorization, as appropriate, and the amount of obligation or guarantee.
  7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments.
  8. State the estimated annual effect and nature of any important wage scale changes during the year.
  9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings culminated during the year.
  10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director, security holder reported on Page 104 or 105 of the Annual Report Form No. 1, voting trustee, associated company or known associate of any of these persons was a party or in which any such person had a material interest.
  11. (Reserved.)
  12. If the important changes during the year relating to the respondent company appearing in the annual report to stockholders are applicable in every respect and furnish the data required by Instructions 1 to 11 above, such notes may be included on this page.
  13. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have occurred during the reporting period.
  14. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s). Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.

1. Changes in franchise rights:

None

 

2. Information on consolidation, mergers, and reorganizations:

None

 

3. Purchase or sale of an operating unit or system:

None

 

4. Important leaseholds:

None

 

5. Important extension or reduction of transmission or distribution system:

None

 

6. Issuance of secruities or assumption of liabilities or guarantees:

The settlement of the Company’s various transactions with NGUSA and certain

affiliates generally occurs via the intercompany money pool. The Company is a participant

in the Regulated Money Pool and can both borrow and lend funds. Borrowings from the

Regulated Money Pool bear interest in accordance with the terms of the intercompany money

pool agreement. As the Company fully participates in the Regulated Money Pool rather than

settling intercompany charges with cash, all changes in the intercompany money pool

balance and accounts receivable and payable from affiliate balances, are reflected as

investing or financing activities in the accompanying statements of cash flows. In

addition, for the purpose of presentation in the statement of cash flows, it is assumed

all amounts settled through intercompany money pool are constructive cash receipts and

payments, and therefore are presented as such.

 

7. Changes in articles of incorporation:

None

 

8. Wage scale increase:

Local 97C: 2.0% Effective 4/1/2018

Local 97: 2.5% Effective 4/1/2018

 

9. Status of legal proceedings:

Refer to Page 123 - Notes to Financial Statements - Note 11 Commitments and Contingencies

 

10. Additional material transactions not reported elsewhere in this report:

None

 

11. Reserved:

None

 

12. N/A

 

13 Changes in General Officers:

None

 

14. N/A


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Line No.
Title of Account
(a)
Ref. Page No.
(b)
Current Year End of Quarter/Year Balance
(c)
Prior Year End Balance 12/31
(d)
1
UtilityPlantAbstract
UTILITY PLANT
2
UtilityPlant
Utility Plant (101-106, 114)
200
13,710,589,687
13,233,042,192
3
ConstructionWorkInProgress
Construction Work in Progress (107)
200
428,834,926
370,698,538
4
UtilityPlantAndConstructionWorkInProgress
TOTAL Utility Plant (Enter Total of lines 2 and 3)
14,139,424,613
13,603,740,730
5
AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility
(Less) Accum. Prov. for Depr. Amort. Depl. (108, 110, 111, 115)
200
3,919,029,295
3,771,246,116
6
UtilityPlantNet
Net Utility Plant (Enter Total of line 4 less 5)
10,220,395,318
9,832,494,614
7
NuclearFuelInProcessOfRefinementConversionEnrichmentAndFabrication
Nuclear Fuel in Process of Ref., Conv., Enrich., and Fab. (120.1)
202
8
NuclearFuelMaterialsAndAssembliesStockAccountMajorOnly
Nuclear Fuel Materials and Assemblies-Stock Account (120.2)
9
NuclearFuelAssembliesInReactorMajorOnly
Nuclear Fuel Assemblies in Reactor (120.3)
10
SpentNuclearFuelMajorOnly
Spent Nuclear Fuel (120.4)
11
NuclearFuelUnderCapitalLeases
Nuclear Fuel Under Capital Leases (120.6)
12
AccumulatedProvisionForAmortizationOfNuclearFuelAssemblies
(Less) Accum. Prov. for Amort. of Nucl. Fuel Assemblies (120.5)
202
13
NuclearFuelNet
Net Nuclear Fuel (Enter Total of lines 7-11 less 12)
14
UtilityPlantAndNuclearFuelNet
Net Utility Plant (Enter Total of lines 6 and 13)
10,220,395,318
9,832,494,614
15
OtherElectricPlantAdjustments
Utility Plant Adjustments (116)
16
GasStoredUndergroundNoncurrent
Gas Stored Underground - Noncurrent (117)
17
OtherPropertyAndInvestmentsAbstract
OTHER PROPERTY AND INVESTMENTS
18
NonutilityProperty
Nonutility Property (121)
11,562,002
11,562,002
19
AccumulatedProvisionForDepreciationAndAmortizationOfNonutilityProperty
(Less) Accum. Prov. for Depr. and Amort. (122)
27,785
53,623
20
InvestmentInAssociatedCompanies
Investments in Associated Companies (123)
21
InvestmentInSubsidiaryCompanies
Investment in Subsidiary Companies (123.1)
224
750,853
778,606
23
NoncurrentPortionOfAllowances
Noncurrent Portion of Allowances
228
24
OtherInvestments
Other Investments (124)
6,328,103
5,882,286
25
SinkingFunds
Sinking Funds (125)
26
DepreciationFund
Depreciation Fund (126)
27
AmortizationFundFederal
Amortization Fund - Federal (127)
28
OtherSpecialFunds
Other Special Funds (128)
36,519,121
34,447,353
29
SpecialFunds
Special Funds (Non Major Only) (129)
30
DerivativeInstrumentAssetsLongTerm
Long-Term Portion of Derivative Assets (175)
7,581,502
855,619
31
DerivativeInstrumentAssetsHedgesLongTerm
Long-Term Portion of Derivative Assets - Hedges (176)
32
OtherPropertyAndInvestments
TOTAL Other Property and Investments (Lines 18-21 and 23-31)
62,713,796
53,472,243
33
CurrentAndAccruedAssetsAbstract
CURRENT AND ACCRUED ASSETS
34
CashAndWorkingFunds
Cash and Working Funds (Non-major Only) (130)
35
Cash
Cash (131)
3,850,294
1,081,689
36
SpecialDeposits
Special Deposits (132-134)
2,681,428
20,515,417
37
WorkingFunds
Working Fund (135)
38
TemporaryCashInvestments
Temporary Cash Investments (136)
39
NotesReceivable
Notes Receivable (141)
40
CustomerAccountsReceivable
Customer Accounts Receivable (142)
467,130,278
462,947,677
41
OtherAccountsReceivable
Other Accounts Receivable (143)
55,323,449
65,398,251
42
AccumulatedProvisionForUncollectibleAccountsCredit
(Less) Accum. Prov. for Uncollectible Acct.-Credit (144)
148,601,393
148,613,954
43
NotesReceivableFromAssociatedCompanies
Notes Receivable from Associated Companies (145)
62,371,389
182,917,175
44
AccountsReceivableFromAssociatedCompanies
Accounts Receivable from Assoc. Companies (146)
14,948,402
72,469,078
45
FuelStock
Fuel Stock (151)
227
46
FuelStockExpensesUndistributed
Fuel Stock Expenses Undistributed (152)
227
47
Residuals
Residuals (Elec) and Extracted Products (153)
227
48
PlantMaterialsAndOperatingSupplies
Plant Materials and Operating Supplies (154)
227
45,803,361
47,053,177
49
Merchandise
Merchandise (155)
227
50
OtherMaterialsAndSupplies
Other Materials and Supplies (156)
227
51
NuclearMaterialsHeldForSale
Nuclear Materials Held for Sale (157)
202/227
52
AllowanceInventoryAndWithheld
Allowances (158.1 and 158.2)
228
23,100
53
NoncurrentPortionOfAllowances
(Less) Noncurrent Portion of Allowances
228
54
StoresExpenseUndistributed
Stores Expense Undistributed (163)
227
55
GasStoredCurrent
Gas Stored Underground - Current (164.1)
34,105,075
26,965,736
56
LiquefiedNaturalGasStoredAndHeldForProcessing
Liquefied Natural Gas Stored and Held for Processing (164.2-164.3)
57
Prepayments
Prepayments (165)
113,579,635
45,836,349
58
AdvancesForGas
Advances for Gas (166-167)
59
InterestAndDividendsReceivable
Interest and Dividends Receivable (171)
60
RentsReceivable
Rents Receivable (172)
9,328,190
7,033,617
61
AccruedUtilityRevenues
Accrued Utility Revenues (173)
118,495,971
144,367,294
62
MiscellaneousCurrentAndAccruedAssets
Miscellaneous Current and Accrued Assets (174)
28,861,910
6,767,364
63
DerivativeInstrumentAssets
Derivative Instrument Assets (175)
64
DerivativeInstrumentAssetsLongTerm
(Less) Long-Term Portion of Derivative Instrument Assets (175)
7,581,502
855,619
65
DerivativeInstrumentAssetsHedges
Derivative Instrument Assets - Hedges (176)
14,540,561
7,118,732
66
DerivativeInstrumentAssetsHedgesLongTerm
(Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176)
67
CurrentAndAccruedAssets
Total Current and Accrued Assets (Lines 34 through 66)
822,441,650
941,857,602
68
DeferredDebitsAbstract
DEFERRED DEBITS
69
UnamortizedDebtExpense
Unamortized Debt Expenses (181)
16,745,712
17,453,503
70
ExtraordinaryPropertyLosses
Extraordinary Property Losses (182.1)
230a
71
UnrecoveredPlantAndRegulatoryStudyCosts
Unrecovered Plant and Regulatory Study Costs (182.2)
230b
3,845,833
72
OtherRegulatoryAssets
Other Regulatory Assets (182.3)
232
1,150,654,773
73
PreliminarySurveyAndInvestigationCharges
Prelim. Survey and Investigation Charges (Electric) (183)
21,932,703
24,659,470
74
PreliminaryNaturalGasSurveyAndInvestigationChargesAndOtherPreliminarySurveyAndInvestigationCharges
Preliminary Natural Gas Survey and Investigation Charges 183.1)
75
OtherPreliminarySurveyAndInvestigationCharges
Other Preliminary Survey and Investigation Charges (183.2)
76
ClearingAccounts
Clearing Accounts (184)
5,808
104,919
77
TemporaryFacilities
Temporary Facilities (185)
78
MiscellaneousDeferredDebits
Miscellaneous Deferred Debits (186)
233
368,166,766
339,690,537
79
DeferredLossesFromDispositionOfUtilityPlant
Def. Losses from Disposition of Utility Plt. (187)
80
ResearchDevelopmentAndDemonstrationExpenditures
Research, Devel. and Demonstration Expend. (188)
352
81
UnamortizedLossOnReacquiredDebt
Unamortized Loss on Reaquired Debt (189)
8,509,759
9,653,989
82
AccumulatedDeferredIncomeTaxes
Accumulated Deferred Income Taxes (190)
234
727,672,458
741,319,453
83
UnrecoveredPurchasedGasCosts
Unrecovered Purchased Gas Costs (191)
84
DeferredDebits
Total Deferred Debits (lines 69 through 83)
1,694,355,422
2,283,326,806
85
AssetsAndOtherDebits
TOTAL ASSETS (lines 14-16, 32, 67, and 84)
12,799,906,186
13,111,151,265


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
FOOTNOTE DATA

(a) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 530209869
(b) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 540704474
(c) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 517804913
(d) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 541519785
(e) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 553406628
(f) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 551322218
(g) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 517904913
(h) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 200
(i) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 541514867

Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Line No.
Title of Account
(a)
Ref. Page No.
(b)
Current Year End of Quarter/Year Balance
(c)
Prior Year End Balance 12/31
(d)
1
ProprietaryCapitalAbstract
PROPRIETARY CAPITAL
2
CommonStockIssued
Common Stock Issued (201)
250
187,364,863
187,364,863
3
PreferredStockIssued
Preferred Stock Issued (204)
250
28,984,701
28,984,701
4
CapitalStockSubscribed
Capital Stock Subscribed (202, 205)
5
StockLiabilityForConversion
Stock Liability for Conversion (203, 206)
6
PremiumOnCapitalStock
Premium on Capital Stock (207)
7
OtherPaidInCapital
Other Paid-In Capital (208-211)
253
3,062,374,250
3,062,617,385
8
InstallmentsReceivedOnCapitalStock
Installments Received on Capital Stock (212)
252
9
DiscountOnCapitalStock
(Less) Discount on Capital Stock (213)
254
10
CapitalStockExpense
(Less) Capital Stock Expense (214)
254b
11
RetainedEarnings
Retained Earnings (215, 215.1, 216)
118
1,324,866,290
1,188,971,762
12
UnappropriatedUndistributedSubsidiaryEarnings
Unappropriated Undistributed Subsidiary Earnings (216.1)
118
(a)
2,729,922
(b)
2,736,209
13
ReacquiredCapitalStock
(Less) Reaquired Capital Stock (217)
250
14
NoncorporateProprietorship
Noncorporate Proprietorship (Non-major only) (218)
15
AccumulatedOtherComprehensiveIncome
Accumulated Other Comprehensive Income (219)
122(a)(b)
2,927,644
2,441,133
16
ProprietaryCapital
Total Proprietary Capital (lines 2 through 15)
4,603,787,826
4,467,643,635
17
LongTermDebtAbstract
LONG-TERM DEBT
18
Bonds
Bonds (221)
256
2,774,165,000
2,465,705,000
19
ReacquiredBonds
(Less) Reaquired Bonds (222)
256
20
AdvancesFromAssociatedCompanies
Advances from Associated Companies (223)
256
21
OtherLongTermDebt
Other Long-Term Debt (224)
256
313,760,000
22
UnamortizedPremiumOnLongTermDebt
Unamortized Premium on Long-Term Debt (225)
23
UnamortizedDiscountOnLongTermDebtDebit
(Less) Unamortized Discount on Long-Term Debt-Debit (226)
6,195
6,716
24
LongTermDebt
Total Long-Term Debt (lines 18 through 23)
2,774,158,805
2,779,458,284
25
OtherNoncurrentLiabilitiesAbstract
OTHER NONCURRENT LIABILITIES
26
ObligationsUnderCapitalLeaseNoncurrent
Obligations Under Capital Leases - Noncurrent (227)
27
AccumulatedProvisionForPropertyInsurance
Accumulated Provision for Property Insurance (228.1)
28
AccumulatedProvisionForInjuriesAndDamages
Accumulated Provision for Injuries and Damages (228.2)
34,925,127
25,554,080
29
AccumulatedProvisionForPensionsAndBenefits
Accumulated Provision for Pensions and Benefits (228.3)
274,126,443
359,077,929
30
AccumulatedMiscellaneousOperatingProvisions
Accumulated Miscellaneous Operating Provisions (228.4)
344,710,285
359,631,704
31
AccumulatedProvisionForRateRefunds
Accumulated Provision for Rate Refunds (229)
32
LongTermPortionOfDerivativeInstrumentLiabilities
Long-Term Portion of Derivative Instrument Liabilities
7,656,531
11,913,778
33
LongTermPortionOfDerivativeInstrumentLiabilitiesHedges
Long-Term Portion of Derivative Instrument Liabilities - Hedges
34
AssetRetirementObligations
Asset Retirement Obligations (230)
14,562,031
15,437,087
35
OtherNoncurrentLiabilities
Total Other Noncurrent Liabilities (lines 26 through 34)
675,980,417
771,614,578
36
CurrentAndAccruedLiabilitiesAbstract
CURRENT AND ACCRUED LIABILITIES
37
NotesPayable
Notes Payable (231)
38
AccountsPayable
Accounts Payable (232)
165,406,160
175,251,699
39
NotesPayableToAssociatedCompanies
Notes Payable to Associated Companies (233)
40
AccountsPayableToAssociatedCompanies
Accounts Payable to Associated Companies (234)
132,201,009
168,963,574
41
CustomerDeposits
Customer Deposits (235)
30,322,612
32,184,023
42
TaxesAccrued
Taxes Accrued (236)
262
143,687,890
121,385,382
43
InterestAccrued
Interest Accrued (237)
32,267,476
26,708,077
44
DividendsDeclared
Dividends Declared (238)
45
MaturedLongTermDebt
Matured Long-Term Debt (239)
46
MaturedInterest
Matured Interest (240)
47
TaxCollectionsPayable
Tax Collections Payable (241)
48
MiscellaneousCurrentAndAccruedLiabilities
Miscellaneous Current and Accrued Liabilities (242)
206,909,938
184,163,770
49
ObligationsUnderCapitalLeasesCurrent
Obligations Under Capital Leases-Current (243)
50
DerivativesInstrumentLiabilities
Derivative Instrument Liabilities (244)
6,535,209
14,526,710
51
LongTermPortionOfDerivativeInstrumentLiabilities
(Less) Long-Term Portion of Derivative Instrument Liabilities
7,656,531
11,913,778
52
DerivativeInstrumentLiabilitiesHedges
Derivative Instrument Liabilities - Hedges (245)
534,031
1,954,832
53
LongTermPortionOfDerivativeInstrumentLiabilitiesHedges
(Less) Long-Term Portion of Derivative Instrument Liabilities-Hedges
54
CurrentAndAccruedLiabilities
Total Current and Accrued Liabilities (lines 37 through 53)
717,864,325
725,138,067
55
DeferredCreditsAbstract
DEFERRED CREDITS
56
CustomerAdvancesForConstruction
Customer Advances for Construction (252)
4,582,485
4,961,398
57
AccumulatedDeferredInvestmentTaxCredits
Accumulated Deferred Investment Tax Credits (255)
266
13,302,154
14,346,995
58
DeferredGainsFromDispositionOfUtilityPlant
Deferred Gains from Disposition of Utility Plant (256)
59
OtherDeferredCredits
Other Deferred Credits (253)
269
234,371,971
224,733,072
60
OtherRegulatoryLiabilities
Other Regulatory Liabilities (254)
278
1,943,663,251
2,299,569,151
61
UnamortizedGainOnReacquiredDebt
Unamortized Gain on Reaquired Debt (257)
62
AccumulatedDeferredIncomeTaxesAcceleratedAmortizationProperty
Accum. Deferred Income Taxes-Accel. Amort.(281)
272
63
AccumulatedDeferredIncomeTaxesOtherProperty
Accum. Deferred Income Taxes-Other Property (282)
1,669,131,896
1,629,931,217
64
AccumulatedDeferredIncomeTaxesOther
Accum. Deferred Income Taxes-Other (283)
163,063,056
193,754,868
65
DeferredCredits
Total Deferred Credits (lines 56 through 64)
4,028,114,813
4,367,296,701
66
LiabilitiesAndOtherCredits
TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65)
12,799,906,186
13,111,151,265


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
FOOTNOTE DATA

(a) Concept: UnappropriatedUndistributedSubsidiaryEarnings
Duplicate fact discrepancy. Schedule: 118 - Schedule - Retained Earnings, Row: 53, Column: c, Value: 0
(b) Concept: UnappropriatedUndistributedSubsidiaryEarnings
Duplicate fact discrepancy. Schedule: 118 - Schedule - Retained Earnings, Row: 49, Column: c, Value: 0

Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
STATEMENT OF INCOME

Quarterly

  1. Report in column (c) the current year to date balance. Column (c) equals the total of adding the data in column (g) plus the data in column (i) plus the data in column (k). Report in column (d) similar data for the previous year. This information is reported in the annual filing only.
  2. Enter in column (e) the balance for the reporting quarter and in column (f) the balance for the same three month period for the prior year.
  3. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in column (k) the quarter to date amounts for other utility function for the current year quarter.
  4. Report in column (h) the quarter to date amounts for electric utility function; in column (j) the quarter to date amounts for gas utility, and in column (l) the quarter to date amounts for other utility function for the prior year quarter.
  5. If additional columns are needed, place them in a footnote.

Annual or Quarterly if applicable

  1. Do not report fourth quarter data in columns (e) and (f)
  2. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to a utility department. Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals.
  3. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above.
  4. Use page 122 for important notes regarding the statement of income for any account thereof.
  5. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with respect to power or gas purchases.
  6. Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income, and expense accounts.
  7. If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122.
  8. Enter on page 122 a concise explanation of only those changes in accounting methods made during the year which had an effect on net income, including the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes.
  9. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports.
  10. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this schedule.
Line No.
Title of Account
(a)
(Ref.) Page No.
(b)
Total Current Year to Date Balance for Quarter/Year
(c)
Total Prior Year to Date Balance for Quarter/Year
(d)
Current 3 Months Ended - Quarterly Only - No 4th Quarter
(e)
Prior 3 Months Ended - Quarterly Only - No 4th Quarter
(f)
Electric Utility Current Year to Date (in dollars)
(g)
Electric Utility Previous Year to Date (in dollars)
(h)
Gas Utiity Current Year to Date (in dollars)
(i)
Gas Utility Previous Year to Date (in dollars)
(j)
Other Utility Current Year to Date (in dollars)
(k)
Other Utility Previous Year to Date (in dollars)
(l)
1
UtilityOperatingIncomeAbstract
UTILITY OPERATING INCOME
2
OperatingRevenues
Operating Revenues (400)
300
2,452,673,175
2,218,971,606
811,055,251
716,843,460
1,986,999,516
1,800,167,351
465,588,266
418,730,016
85,393
74,239
3
OperatingExpensesAbstract
Operating Expenses
4
OperationExpense
Operation Expenses (401)
320
1,469,410,103
1,309,110,080
466,621,760
399,319,348
1,162,902,054
1,038,069,906
306,508,049
271,040,174
5
MaintenanceExpense
Maintenance Expenses (402)
320
241,971,864
194,813,775
71,413,129
59,141,358
219,752,612
174,187,107
22,219,252
20,626,668
6
DepreciationExpense
Depreciation Expense (403)
336
208,251,750
193,648,993
72,772,258
63,271,999
169,370,314
156,626,663
38,881,436
37,022,330
7
DepreciationExpenseForAssetRetirementCosts
Depreciation Expense for Asset Retirement Costs (403.1)
336
8
AmortizationAndDepletionOfUtilityPlant
Amort. & Depl. of Utility Plant (404-405)
336
1,009,984
1,188,994
338,614
403,826
973,422
805,702
36,562
383,292
9
AmortizationOfElectricPlantAcquisitionAdjustments
Amort. of Utility Plant Acq. Adj. (406)
336
10
AmortizationOfPropertyLossesUnrecoveredPlantAndRegulatoryStudyCosts
Amort. Property Losses, Unrecov Plant and Regulatory Study Costs (407)
11
AmortizationOfConversionExpenses
Amort. of Conversion Expenses (407.2)
769,167
769,167
769,167
12
RegulatoryDebits
Regulatory Debits (407.3)
65,879,901
1,753,938
1,319,491
492,937
38,439,168
27,001
27,440,733
1,726,937
13
RegulatoryCredits
(Less) Regulatory Credits (407.4)
39,469,908
7,985,321
5,463,884
3,751,791
10,490,668
7,882,087
28,979,240
103,234
14
TaxesOtherThanIncomeTaxesUtilityOperatingIncome
Taxes Other Than Income Taxes (408.1)
262
217,902,750
203,913,687
75,278,924
69,005,121
174,266,585
163,925,724
43,636,165
39,987,963
15
IncomeTaxesOperatingIncome
Income Taxes - Federal (409.1)
262
33,699,698
98,830,604
24,478,717
21,847,281
16,794,462
85,204,235
16,905,236
13,626,369
16
IncomeTaxesUtilityOperatingIncomeOther
Income Taxes - Other (409.1)
262
6,281,601
6,261,156
1,004,193
592,488
2,647,381
9,771,962
3,634,220
3,510,806
17
ProvisionsForDeferredIncomeTaxesUtilityOperatingIncome
Provision for Deferred Income Taxes (410.1)
234, 272
3,488,408
19,916,150
48,879,445
9,839,475
18,489,043
12,449,086
15,000,635
7,467,064
18
ProvisionForDeferredIncomeTaxesCreditOperatingIncome
(Less) Provision for Deferred Income Taxes-Cr. (411.1)
234, 272
19
InvestmentTaxCreditAdjustments
Investment Tax Credit Adj. - Net (411.4)
266
20
GainsFromDispositionOfPlant
(Less) Gains from Disp. of Utility Plant (411.6)
289,651
289,651
289,651
21
LossesFromDispositionOfServiceCompanyPlant
Losses from Disp. of Utility Plant (411.7)
305
39,276
39,276
305
39,276
22
GainsFromDispositionOfAllowances
(Less) Gains from Disposition of Allowances (411.8)
23
LossesFromDispositionOfAllowances
Losses from Disposition of Allowances (411.9)
24
AccretionExpense
Accretion Expense (411.10)
25
UtilityOperatingExpenses
TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24)
2,209,195,013
1,968,847,069
706,445,994
618,726,691
1,793,913,235
1,588,453,552
415,281,778
380,393,517
27
NetUtilityOperatingIncome
Net Util Oper Inc (Enter Tot line 2 less 25)
243,478,162
250,124,537
104,609,257
98,116,769
193,086,281
211,713,799
50,306,488
38,336,499
85,393
74,239
28
OtherIncomeAndDeductionsAbstract
Other Income and Deductions
29
OtherIncomeAbstract
Other Income
30
NonutilityOperatingIncomeAbstract
Nonutilty Operating Income
31
RevenuesFromMerchandisingJobbingAndContractWork
Revenues From Merchandising, Jobbing and Contract Work (415)
32
CostsAndExpensesOfMerchandisingJobbingAndContractWork
(Less) Costs and Exp. of Merchandising, Job. & Contract Work (416)
33
RevenuesFromNonutilityOperations
Revenues From Nonutility Operations (417)
146,231
34
ExpensesOfNonutilityOperations
(Less) Expenses of Nonutility Operations (417.1)
4,559,277
5,877,978
1,571,846
2,209,519
35
NonoperatingRentalIncome
Nonoperating Rental Income (418)
23,187
35,078
8,360
36
EquityInEarningsOfSubsidiaryCompanies
Equity in Earnings of Subsidiary Companies (418.1)
119
(a)
6,287
(b)
91,123
2,253
1,933
37
InterestAndDividendIncome
Interest and Dividend Income (419)
5,437,972
22,785,497
1,944,004
6,616,712
38
AllowanceForOtherFundsUsedDuringConstruction
Allowance for Other Funds Used During Construction (419.1)
10,089,635
8,494,943
3,067,651
2,711,278
39
MiscellaneousNonoperatingIncome
Miscellaneous Nonoperating Income (421)
1,330,324
1,259,774
496,100
261,738
40
GainOnDispositionOfProperty
Gain on Disposition of Property (421.1)
41
OtherIncome
TOTAL Other Income (Enter Total of lines 31 thru 40)
12,328,128
26,606,191
3,791,931
7,390,502
42
OtherIncomeDeductionsAbstract
Other Income Deductions
43
LossOnDispositionOfProperty
Loss on Disposition of Property (421.2)
3,501
3,501
44
MiscellaneousAmortization
Miscellaneous Amortization (425)
45
Donations
Donations (426.1)
2,157,118
2,115,546
580,028
386,072
46
LifeInsurance
Life Insurance (426.2)
295,262
1,189,989
25,613
83,975
47
Penalties
Penalties (426.3)
30,975
110,334
13,148
97,452
48
ExpendituresForCertainCivicPoliticalAndRelatedActivities
Exp. for Certain Civic, Political & Related Activities (426.4)
458,201
215,822
347,255
82,634
49
OtherDeductions
Other Deductions (426.5)
8,013,363
2,428,217
13,997
177,937
50
OtherIncomeDeductions
TOTAL Other Income Deductions (Total of lines 43 thru 49)
10,954,919
1,206,975
980,041
831,571
51
TaxesApplicableToOtherIncomeAndDeductionsAbstract
Taxes Applic. to Other Income and Deductions
52
TaxesOtherThanIncomeTaxesOtherIncomeAndDeductions
Taxes Other Than Income Taxes (408.2)
262
458,003
477,374
153,261
163,570
53
IncomeTaxesFederal
Income Taxes-Federal (409.2)
262
2,454,183
5,160,195
428,151
1,150,616
54
IncomeTaxesOther
Income Taxes-Other (409.2)
262
576,636
1,054,518
125,512
238,043
55
ProvisionForDeferredIncomeTaxesOtherIncomeAndDeductions
Provision for Deferred Inc. Taxes (410.2)
234, 272
1,657,736
651,042
56
ProvisionForDeferredIncomeTaxesCreditOtherIncomeAndDeductions
(Less) Provision for Deferred Income Taxes-Cr. (411.2)
234, 272
57
InvestmentTaxCreditAdjustmentsNonutilityOperations
Investment Tax Credit Adj.-Net (411.5)
58
InvestmentTaxCredits
(Less) Investment Tax Credits (420)
1,044,842
1,438,650
347,637
351,876
59
TaxesOnOtherIncomeAndDeductions
TOTAL Taxes on Other Income and Deductions (Total of lines 52-58)
1,959,922
5,253,437
96,997
1,200,353
60
NetOtherIncomeAndDeductions
Net Other Income and Deductions (Total of lines 41, 50, 59)
3,333,131
20,145,779
2,908,887
5,358,578
61
InterestChargesAbstract
Interest Charges
62
InterestOnLongTermDebt
Interest on Long-Term Debt (427)
85,594,943
79,968,735
28,720,294
27,343,796
63
AmortizationOfDebtDiscountAndExpense
Amort. of Debt Disc. and Expense (428)
2,226,090
2,212,768
715,187
728,712
64
AmortizationOfLossOnReacquiredDebt
Amortization of Loss on Reaquired Debt (428.1)
1,066,820
1,066,820
355,607
355,607
65
AmortizationOfPremiumOnDebtCredit
(Less) Amort. of Premium on Debt-Credit (429)
66
AmortizationOfGainOnReacquiredDebtCredit
(Less) Amortization of Gain on Reaquired Debt-Credit (429.1)
67
InterestOnDebtToAssociatedCompanies
Interest on Debt to Assoc. Companies (430)
68
OtherInterestExpense
Other Interest Expense (431)
25,057,843
47,104,639
2,098,094
14,131,023
69
AllowanceForBorrowedFundsUsedDuringConstructionCredit
(Less) Allowance for Borrowed Funds Used During Construction-Cr. (432)
3,830,591
2,771,325
1,151,534
881,607
70
NetInterestCharges
Net Interest Charges (Total of lines 62 thru 69)
110,115,105
127,581,637
30,737,648
41,677,531
71
IncomeBeforeExtraordinaryItems
Income Before Extraordinary Items (Total of lines 27, 60 and 70)
136,696,188
142,688,679
76,780,496
61,797,816
72
ExtraordinaryItemsAbstract
Extraordinary Items
73
ExtraordinaryIncome
Extraordinary Income (434)
74
ExtraordinaryDeductions
(Less) Extraordinary Deductions (435)
75
NetExtraordinaryItems
Net Extraordinary Items (Total of line 73 less line 74)
76
IncomeTaxesExtraordinaryItems
Income Taxes-Federal and Other (409.3)
262
77
ExtraordinaryItemsAfterTaxes
Extraordinary Items After Taxes (line 75 less line 76)
78
NetIncomeLoss
Net Income (Total of line 71 and 77)
136,696,188
142,688,679
76,780,496
61,797,816


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
FOOTNOTE DATA

(a) Concept: EquityInEarningsOfSubsidiaryCompanies
Duplicate fact discrepancy. Schedule: 118 - Schedule - Retained Earnings, Row: 50, Column: c, Value: 0
(b) Concept: EquityInEarningsOfSubsidiaryCompanies
Duplicate fact discrepancy. Schedule: 118 - Schedule - Retained Earnings, Row: 50, Column: d, Value: 0

Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report


End of:
2018
/
Q3
STATEMENT OF RETAINED EARNINGS
  1. Do not report Lines 49-53 on the quarterly report.
  2. Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistributed subsidiary earnings for the year.
  3. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436-439 inclusive). Show the contra primary account affected in column (b).
  4. State the purpose and amount for each reservation or appropriation of retained earnings.
  5. List first Account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items, in that order.
  6. Show dividends for each class and series of capital stock.
  7. Show separately the State and Federal income tax effect of items shown for Account 439, Adjustments to Retained Earnings.
  8. Explain in a footnote the basis for determining the amount reserved or appropriated. If such reservation or appropriation is to be recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated.
  9. If any notes appearing in the report to stockholders are applicable to this statement, attach them at page 122-123.
Line No.
Item
(a)
Contra Primary Account Affected
(b)
Current Quarter/Year Year to Date Balance
(c)
Previous Quarter/Year Year to Date Balance
(d)
UnappropriatedRetainedEarningsAbstract
UNAPPROPRIATED RETAINED EARNINGS (Account 216)
1
UnappropriatedRetainedEarnings
Balance-Beginning of Period
1,188,971,762
1,483,969,640
2
ChangesAbstract
Changes
3
AdjustmentsToRetainedEarningsAbstract
Adjustments to Retained Earnings (Account 439)
4
AdjustmentsToRetainedEarningsCreditAbstract
Adjustments to Retained Earnings Credit
4.1
AdjustmentsToRetainedEarningsCredit
4.2
AdjustmentsToRetainedEarningsCredit
4.3
AdjustmentsToRetainedEarningsCredit
4.4
AdjustmentsToRetainedEarningsCredit
4.5
AdjustmentsToRetainedEarningsCredit
4.6
AdjustmentsToRetainedEarningsCredit
4.7
AdjustmentsToRetainedEarningsCredit
4.8
AdjustmentsToRetainedEarningsCredit
4.9
AdjustmentsToRetainedEarningsCredit
4.10
AdjustmentsToRetainedEarningsCredit
9
AdjustmentsToRetainedEarningsCredit
TOTAL Credits to Retained Earnings (Acct. 439)
10
AdjustmentsToRetainedEarningsDebitAbstract
Adjustments to Retained Earnings Debit
10.1
AdjustmentsToRetainedEarningsDebit
10.2
AdjustmentsToRetainedEarningsDebit
10.3
AdjustmentsToRetainedEarningsDebit
10.4
AdjustmentsToRetainedEarningsDebit
10.5
AdjustmentsToRetainedEarningsDebit
10.6
AdjustmentsToRetainedEarningsDebit
10.7
AdjustmentsToRetainedEarningsDebit
10.8
AdjustmentsToRetainedEarningsDebit
10.9
AdjustmentsToRetainedEarningsDebit
10.10
AdjustmentsToRetainedEarningsDebit
15
AdjustmentsToRetainedEarningsDebit
TOTAL Debits to Retained Earnings (Acct. 439)
16
BalanceTransferredFromIncome
Balance Transferred from Income (Account 433 less Account 418.1)
136,689,901
142,779,802
17
AppropriationsOfRetainedEarningsAbstract
Appropriations of Retained Earnings (Acct. 436)
17.1
AppropriationsOfRetainedEarnings
17.2
AppropriationsOfRetainedEarnings
17.3
AppropriationsOfRetainedEarnings
17.4
AppropriationsOfRetainedEarnings
22
AppropriationsOfRetainedEarnings
TOTAL Appropriations of Retained Earnings (Acct. 436)
23
DividendsDeclaredPreferredStockAbstract
Dividends Declared-Preferred Stock (Account 437)
23.1
DividendsDeclaredPreferredStock
Dividends Declared-Preferred Stock
795,373
795,373
23.2
DividendsDeclaredPreferredStock
23.3
DividendsDeclaredPreferredStock
23.4
DividendsDeclaredPreferredStock
23.5
DividendsDeclaredPreferredStock
29
DividendsDeclaredPreferredStock
TOTAL Dividends Declared-Preferred Stock (Acct. 437)
795,373
795,373
30
DividendsDeclaredCommonStockAbstract
Dividends Declared-Common Stock (Account 438)
30.1
DividendsDeclaredCommonStock
Dividends Declared-Common Stock (Account 438)
550,000,000
30.2
DividendsDeclaredCommonStock
30.3
DividendsDeclaredCommonStock
30.4
DividendsDeclaredCommonStock
30.5
DividendsDeclaredCommonStock
36
DividendsDeclaredCommonStock
TOTAL Dividends Declared-Common Stock (Acct. 438)
550,000,000
37
TransfersFromUnappropriatedUndistributedSubsidiaryEarnings
Transfers from Acct 216.1, Unapprop. Undistrib. Subsidiary Earnings
38
UnappropriatedRetainedEarnings
Balance - End of Period (Total 1,9,15,16,22,29,36,37)
1,324,866,290
1,075,954,069
AppropriatedRetainedEarningsAbstract
APPROPRIATED RETAINED EARNINGS (Account 215)
.1
AppropriatedRetainedEarnings
.2
AppropriatedRetainedEarnings
.3
AppropriatedRetainedEarnings
.4
AppropriatedRetainedEarnings
.5
AppropriatedRetainedEarnings
.6
AppropriatedRetainedEarnings
.7
AppropriatedRetainedEarnings
.8
AppropriatedRetainedEarnings
.9
AppropriatedRetainedEarnings
.10
AppropriatedRetainedEarnings
.11
AppropriatedRetainedEarnings
.12
AppropriatedRetainedEarnings
.13
AppropriatedRetainedEarnings
.14
AppropriatedRetainedEarnings
45
AppropriatedRetainedEarnings
TOTAL Appropriated Retained Earnings (Account 215)
AppropriatedRetainedEarningsAmortizationReserveFederalAbstract
APPROP. RETAINED EARNINGS - AMORT. Reserve, Federal (Account 215.1)
46
AppropriatedRetainedEarningsAmortizationReserveFederal
TOTAL Approp. Retained Earnings-Amort. Reserve, Federal (Acct. 215.1)
47
AppropriatedRetainedEarningsIncludingReserveAmortization
TOTAL Approp. Retained Earnings (Acct. 215, 215.1) (Total 45,46)
48
RetainedEarnings
TOTAL Retained Earnings (Acct. 215, 215.1, 216) (Total 38, 47) (216.1)
1,324,866,290
1,075,954,069
UnappropriatedUndistributedSubsidiaryEarningsAbstract
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account Report only on an Annual Basis, no Quarterly)
49
UnappropriatedUndistributedSubsidiaryEarnings
Balance-Beginning of Year (Debit or Credit)
(a)
2,736,209
50
EquityInEarningsOfSubsidiaryCompanies
Equity in Earnings for Year (Credit) (Account 418.1)
(b)
6,287
(d)
91,123
51
DividendsReceived
(Less) Dividends Received (Debit)
52
ChangesUnappropriatedUndistributedSubsidiaryEarningsCredits
TOTAL other Changes in unappropriated undistributed subsidiary earnings for the year
52.1
ChangesUnappropriatedUndistributedSubsidiaryEarningsCredits
53
UnappropriatedUndistributedSubsidiaryEarnings
Balance-End of Year (Total lines 49 thru 52)
(c)
2,729,922


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report


End of:
2018
/
Q3
FOOTNOTE DATA

(a) Concept: UnappropriatedUndistributedSubsidiaryEarnings
Duplicate fact discrepancy. Schedule: 118 - Schedule - Retained Earnings, Row: 49, Column: c, Value: 0
(b) Concept: EquityInEarningsOfSubsidiaryCompanies
Duplicate fact discrepancy. Schedule: 118 - Schedule - Retained Earnings, Row: 50, Column: c, Value: 0
(c) Concept: UnappropriatedUndistributedSubsidiaryEarnings
Duplicate fact discrepancy. Schedule: 118 - Schedule - Retained Earnings, Row: 53, Column: c, Value: 0
(d) Concept: EquityInEarningsOfSubsidiaryCompanies
Duplicate fact discrepancy. Schedule: 118 - Schedule - Retained Earnings, Row: 50, Column: d, Value: 0

Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
STATEMENT OF CASH FLOWS
  1. Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as investments, fixed assets, intangibles, etc.
  2. Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet.
  3. Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid.
  4. Investing Activities: Include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost.
Line No.
Description (See Instructions No.1 for explanation of codes)
(a)
Current Year to Date Quarter/Year
(b)
Previous Year to Date Quarter/Year
(c)
1
NetCashFlowFromOperatingActivitiesAbstract
Net Cash Flow from Operating Activities
2
NetIncomeLoss
Net Income (Line 78(c) on page 117)
136,696,188
142,688,679
3
NoncashChargesCreditsToIncomeAbstract
Noncash Charges (Credits) to Income:
4
DepreciationAndDepletion
Depreciation and Depletion
209,261,734
194,837,987
5
NoncashAdjustmentsToCashFlowsFromOperatingActivities
Amortization of (Specify) (footnote details)
5.1
NoncashAdjustmentsToCashFlowsFromOperatingActivitiesDescription
Amortization of Debt Discount and Expense
2,226,090
2,212,768
5.2
NoncashAdjustmentsToCashFlowsFromOperatingActivitiesDescription
Amortization of Loss on Reacquired Debt
1,066,820
1,066,820
5.3
NoncashAdjustmentsToCashFlowsFromOperatingActivitiesDescription
Amortization of Regulatory Debits and Credits, Net
26,409,993
6,231,383
8
DeferredIncomeTaxesNet
Deferred Income Taxes (Net)
5,146,144
19,916,150
9
InvestmentTaxCreditAdjustmentsNet
Investment Tax Credit Adjustment (Net)
1,044,841
1,438,650
10
NetIncreaseDecreaseInReceivablesOperatingActivities
Net (Increase) Decrease in Receivables
(a)
29,456,390
(q)
8,143,824
11
NetIncreaseDecreaseInInventoryOperatingActivities
Net (Increase) Decrease in Inventory
(b)
5,889,523
(r)
12,322,546
12
NetIncreaseDecreaseInAllowancesInventoryOperatingActivities
Net (Increase) Decrease in Allowances Inventory
(c)
23,100
13
NetIncreaseDecreaseInPayablesAndAccruedExpensesOperatingActivities
Net Increase (Decrease) in Payables and Accrued Expenses
31,486,384
70,125,600
14
NetIncreaseDecreaseInOtherRegulatoryAssetsOperatingActivities
Net (Increase) Decrease in Other Regulatory Assets
(d)
245,278,769
(s)
72,127,883
15
NetIncreaseDecreaseInOtherRegulatoryLiabilitiesOperatingActivities
Net Increase (Decrease) in Other Regulatory Liabilities
141,258,872
248,169,927
16
AllowanceForOtherFundsUsedDuringConstructionOperatingActivities
(Less) Allowance for Other Funds Used During Construction
10,089,635
8,494,943
17
UndistributedEarningsFromSubsidiaryCompaniesOperatingActivities
(Less) Undistributed Earnings from Subsidiary Companies
6,287
91,123
18
OtherAdjustmentsToCashFlowsFromOperatingActivities
Other (provide details in footnote):
18.1
OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription
Other (provide details in footnote):
(e)
106,422,135
(t)
4,766,414
22
NetCashFlowFromOperatingActivities
Net Cash Provided by (Used in) Operating Activities (Total of Lines 2 thru 21)
422,294,119
542,038,759
24
CashFlowsFromInvestmentActivitiesAbstract
Cash Flows from Investment Activities:
25
ConstructionAndAcquisitionOfPlantIncludingLandAbstract
Construction and Acquisition of Plant (including land):
26
GrossAdditionsToUtilityPlantLessNuclearFuelInvestingActivities
Gross Additions to Utility Plant (less nuclear fuel)
(f)
541,437,507
(u)
425,753,583
27
GrossAdditionsToNuclearFuelInvestingActivities
Gross Additions to Nuclear Fuel
28
GrossAdditionsToCommonUtilityPlantInvestingActivities
Gross Additions to Common Utility Plant
(g)
3,626,089
(v)
8,297,388
29
GrossAdditionsToNonutilityPlantInvestingActivities
Gross Additions to Nonutility Plant
30
AllowanceForOtherFundsUsedDuringConstructionInvestingActivities
(Less) Allowance for Other Funds Used During Construction
(h)
10,089,635
(w)
8,494,943
31
OtherConstructionAndAcquisitionOfPlantInvestmentActivities
Other (provide details in footnote):
31.1
OtherConstructionAndAcquisitionOfPlantInvestmentActivitiesDescription
Other (provide details in footnote):
(i)(j)
895,463
(x)
586,580
31.2
OtherConstructionAndAcquisitionOfPlantInvestmentActivitiesDescription
Cost of Removal
(k)
34,891,866
47,313,908
34
CashOutflowsForPlant
Cash Outflows for Plant (Total of lines 26 thru 33)
(l)
570,761,290
(y)
473,456,516
36
AcquisitionOfOtherNoncurrentAssets
Acquisition of Other Noncurrent Assets (d)
37
ProceedsFromDisposalOfNoncurrentAssets
Proceeds from Disposal of Noncurrent Assets (d)
39
InvestmentsInAndAdvancesToAssociatedAndSubsidiaryCompanies
Investments in and Advances to Assoc. and Subsidiary Companies
40
ContributionsAndAdvancesFromAssociatedAndSubsidiaryCompanies
Contributions and Advances from Assoc. and Subsidiary Companies
41
DispositionOfInvestmentsInAndAdvancesToAssociatedAndSubsidiaryCompaniesAbstract
Disposition of Investments in (and Advances to)
42
DispositionOfInvestmentsInAndAdvancesToAssociatedAndSubsidiaryCompanies
Disposition of Investments in (and Advances to) Associated and Subsidiary Companies
44
PurchaseOfInvestmentSecurities
Purchase of Investment Securities (a)
45
ProceedsFromSalesOfInvestmentSecurities
Proceeds from Sales of Investment Securities (a)
46
LoansMadeOrPurchased
Loans Made or Purchased
47
CollectionsOnLoans
Collections on Loans
49
NetIncreaseDecreaseInReceivablesInvestingActivities
Net (Increase) Decrease in Receivables
50
NetIncreaseDecreaseInInventoryInvestingActivities
Net (Increase) Decrease in Inventory
51
NetIncreaseDecreaseInAllowancesHeldForSpeculationInvestingActivities
Net (Increase) Decrease in Allowances Held for Speculation
52
NetIncreaseDecreaseInPayablesAndAccruedExpensesInvestingActivities
Net Increase (Decrease) in Payables and Accrued Expenses
53
OtherAdjustmentsToCashFlowsFromInvestmentActivities
Other (provide details in footnote):
53.1
OtherAdjustmentsToCashFlowsFromInvestmentActivitiesDescription
Other (provide details in footnote):
(m)
1,806,737
(z)
1,878,316
53.2
OtherAdjustmentsToCashFlowsFromInvestmentActivitiesDescription
Affiliate Moneypool Lending and Receivables/Payables, Net
141,303,897
497,395,283
57
CashFlowsProvidedFromUsedInInvestmentActivities
Net Cash Provided by (Used in) Investing Activities (Total of lines 34 thru 55)
431,264,130
22,060,451
59
CashFlowsFromFinancingActivitiesAbstract
Cash Flows from Financing Activities:
60
ProceedsFromIssuanceAbstract
Proceeds from Issuance of:
61
ProceedsFromIssuanceOfLongTermDebtFinancingActivities
Long-Term Debt (b)
62
ProceedsFromIssuanceOfPreferredStockFinancingActivities
Preferred Stock
63
ProceedsFromIssuanceOfCommonStockFinancingActivities
Common Stock
64
OtherAdjustmentsToCashFlowsFromFinancingActivities
Other (provide details in footnote):
66
NetIncreaseInShortTermDebt
Net Increase in Short-Term Debt (c)
67
OtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities
Other (provide details in footnote):
70
CashProvidedByOutsideSources
Cash Provided by Outside Sources (Total 61 thru 69)
72
PaymentsForRetirementAbstract
Payments for Retirement of:
73
PaymentsForRetirementOfLongTermDebtFinancingActivities
Long-term Debt (b)
(n)
5,300,000
74
PaymentsForRetirementOfPreferredStockFinancingActivities
Preferred Stock
75
PaymentsForRetirementOfCommonStockFinancingActivities
Common Stock
76
OtherRetirementsOfBalancesImpactingCashFlowsFromFinancingActivities
Other (provide details in footnote):
78
NetDecreaseInShortTermDebt
Net Decrease in Short-Term Debt (c)
80
DividendsOnPreferredStock
Dividends on Preferred Stock
(o)
795,373
795,373
81
DividendsOnCommonStock
Dividends on Common Stock
550,000,000
83
CashFlowsProvidedFromUsedInFinancingActivities
Net Cash Provided by (Used in) Financing Activities (Total of lines 70 thru 81)
6,095,373
550,795,373
85
NetIncreaseDecreaseInCashAndCashEquivalentsAbstract
Net Increase (Decrease) in Cash and Cash Equivalents
86
NetIncreaseDecreaseInCashAndCashEquivalents
Net Increase (Decrease) in Cash and Cash Equivalents (Total of line 22, 57 and 83)
15,065,384
13,303,837
88
CashAndCashEquivalents
Cash and Cash Equivalents at Beginning of Period
21,597,106
17,500,049
90
CashAndCashEquivalents
Cash and Cash Equivalents at End of Period
(p)
6,531,722
(aa)
30,803,886


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
FOOTNOTE DATA

(a) Concept: NetIncreaseDecreaseInReceivablesOperatingActivities
Original value: 29456390
(b) Concept: NetIncreaseDecreaseInInventoryOperatingActivities
Original value: -5889523
(c) Concept: NetIncreaseDecreaseInAllowancesInventoryOperatingActivities
Original value: -23100
(d) Concept: NetIncreaseDecreaseInOtherRegulatoryAssetsOperatingActivities
Original value: 245278769
(e) Concept: OtherAdjustmentsToCashFlowsFromOperatingActivities

 

 

2018

Operating Activities - Other

 

Change in Derivative Instrument Assets

(14,147,712)

Change in Prepayments

(67,743,286)

Change in Miscellaneous Current and Accrued Assets

(22,094,546)

Change in Unamortized Debt Expense

(1,518,299)

Change in Unrecovered Plant and Regulatory Study Costs

(3,845,833)

Change in Preliminary Survey and Investigation Charges

2,726,767

Change in Clearing Accounts

(110,727)

Change in Miscellaneous Deferred Debits

(28,476,229)

Change in Unamortized Loss on Reacquired Debt

77,410

Change in Share Based Compensation

(243,135)

Change in (Less) Unamortized Discount on Long-Term Debt

521

Change in Accumulated Provision for Injuries and Damages

9,371,047

Change in Accumulated Provision for Pensions and Benefits

30,949,026

Change in Miscellaneous Operating Provisions

(6,082,520)

Change in Asset Retirement Obligations

(875,056)

Change in Derivative Instrument Liabilities

(13,669,549)

Change in Customer Advances for Construction

(378,913)

Change in Other Deferred Credits

9,638,899

 

 

(106,422,135)

 

(f) Concept: GrossAdditionsToUtilityPlantLessNuclearFuelInvestingActivities
Original value: -541437507
(g) Concept: GrossAdditionsToCommonUtilityPlantInvestingActivities
Original value: -3626089
(h) Concept: AllowanceForOtherFundsUsedDuringConstructionInvestingActivities
Original value: -10089635
(i) Concept: OtherConstructionAndAcquisitionOfPlantInvestmentActivities
Original value: -895463
(j) Concept: OtherConstructionAndAcquisitionOfPlantInvestmentActivities

 

 

2018

Investing Activities - Other

 

Change in Utility Plant - Other

(895,463)

 

 

(895,463)

 

(k) Concept: OtherConstructionAndAcquisitionOfPlantInvestmentActivities
Original value: -34891866
(l) Concept: CashOutflowsForPlant
Original value: -570761290
(m) Concept: OtherAdjustmentsToCashFlowsFromInvestmentActivities

 

 

2018

Investing Activities - Other

 

Change in Other Investments

(445,817)

Change in Special Funds

(2,071,768)

Property Tax Reimbursement

34,040

Change in Accumulated Other Comprehensive Income

676,808

 

 

(1,806,737)

 

(n) Concept: PaymentsForRetirementOfLongTermDebtFinancingActivities
Original value: -5300000
(o) Concept: DividendsOnPreferredStock
Original value: -795373
(p) Concept: CashAndCashEquivalents

This consists of the following:

 

 

 

2018

Cash (131)

 

3,850,294

Special Deposits (132-134)

2,681,428

 

 

6,531,722

 

(q) Concept: NetIncreaseDecreaseInReceivablesOperatingActivities
Original value: 8143824
(r) Concept: NetIncreaseDecreaseInInventoryOperatingActivities
Original value: -12322546
(s) Concept: NetIncreaseDecreaseInOtherRegulatoryAssetsOperatingActivities
Original value: -72127883
(t) Concept: OtherAdjustmentsToCashFlowsFromOperatingActivities

 

 

2017

Operating Activities - Other

 

Change in Derivative Instrument Assets

5,126,812

Change in Prepayments

(51,418,046)

Change in Miscellaneous Current and Accrued Assets

(2,343,461)

Change in Unamortized Debt Expense

(644,268)

Change in Preliminary Survey and Investigation Charges

(1,285,381)

Change in Miscellaneous Deferred Debits

(61,757,076)

Change in Unamortized Loss on Reacquired Debt

77,410

Change in Share Based Compensation

248,882

Change in (Less) Unamortized Discount on Long-Term Debt

522

Change in Accumulated Provision for Injuries and Damages

1,391,942

Change in Accumulated Provision for Pensions and Benefits

89,760,821

Change in Miscellaneous Operating Provisions

(9,689,560)

Change in Asset Retirement Obligations

(236,401)

Change in Derivative Instrument Liabilities

12,204,896

Change in Customer Advances for Construction

743,415

Change in Other Deferred Credits

13,053,079

 

 

(4,766,414)

 

(u) Concept: GrossAdditionsToUtilityPlantLessNuclearFuelInvestingActivities
Original value: -425753583
(v) Concept: GrossAdditionsToCommonUtilityPlantInvestingActivities
Original value: -8297388
(w) Concept: AllowanceForOtherFundsUsedDuringConstructionInvestingActivities
Original value: -8494943
(x) Concept: OtherConstructionAndAcquisitionOfPlantInvestmentActivities

 

 

2017

Investing Activities - Other

 

Change in Utility Plant - Other

(586,580)

 

 

(586,580)

 

(y) Concept: CashOutflowsForPlant
Original value: -473456516
(z) Concept: OtherAdjustmentsToCashFlowsFromInvestmentActivities

 

 

2017

Investing Activities - Other

 

Change in Other Investments

(779,641)

Change in Special Funds

(2,640,409)

Change in Accumulated Other Comprehensive Income

1,541,734

 

 

(1,878,316)

 

(aa) Concept: CashAndCashEquivalents

This consists of the following:

 

 

 

2017

Cash (131)

 

5,388,857

Special Deposits (132-134)

25,415,029

 

 

30,803,886

 


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
NOTES TO FINANCIAL STATEMENTS
  1. Use the space below for important notes regarding the Balance Sheet, Statement of Income for the year, Statement of Retained Earnings for the year, and Statement of Cash Flows, or any account thereof. Classify the notes according to each basic statement, providing a subheading for each statement except where a note is applicable to more than one statement.
  2. Furnish particulars (details) as to any significant contingent assets or liabilities existing at end of year, including a brief explanation of any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount, or of a claim for refund of income taxes of a material amount initiated by the utility. Give also a brief explanation of any dividends in arrears on cumulative preferred stock.
  3. For Account 116, Utility Plant Adjustments, explain the origin of such amount, debits and credits during the year, and plan of disposition contemplated, giving references to Cormmission orders or other authorizations respecting classification of amounts as plant adjustments and requirements as to disposition thereof.
  4. Where Accounts 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an explanation, providing the rate treatment given these items. See General Instruction 17 of the Uniform System of Accounts.
  5. Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by such restrictions.
  6. If the notes to financial statements relating to the respondent company appearing in the annual report to the stockholders are applicable and furnish the data required by instructions above and on pages 114-121, such notes may be included herein.
  7. For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted.
  8. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though a significant change since year end may not have occurred.
  9. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable and furnish the data required by the above instructions, such notes may be included herein.
  1. NATURE OF OPERATIONS AND BASIS OF PRESENTATION

 

Niagara Mohawk Power Corporation (“the Company”), a New York Corporation, is engaged principally in the regulated energy delivery business in New York State (“NYS”). The Company provides electric service to approximately 1.8 million customers in the areas of eastern, central, northern, and western New York and sells, distributes, and transports natural gas to approximately 0.6 million customers in the areas of central, northern, and eastern New York.

 

The Company is a wholly-owned subsidiary of Niagara Mohawk Holdings, Inc. (“NMHI”), which is a wholly-owned subsidiary of National Grid USA (“NGUSA”), a public utility holding company with regulated subsidiaries engaged in the generation of electricity and the transmission, distribution, and sale of both natural gas and electricity. NGUSA is a direct wholly-owned subsidiary of National Grid North America Inc. and an indirect wholly-owned subsidiary of National Grid plc, a public limited company incorporated under the laws of England and Wales.

 

The accompanying financial statements are unaudited and prepared in accordance with the accounting requirements of the Federal Energy Regulatory Commission (“FERC”) as set forth in its applicable Uniform System of Accounts. This is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (“U.S. GAAP”). The primary differences consist of the following:

 

  • For FERC reporting, regulatory assets and liabilities are classified as non-current. For U.S. GAAP reporting, regulatory assets and liabilities are classified as current or long-term as applicable.

 

  • The accumulated amounts collected in rates for cost of removal over spending are included within accumulated depreciation for FERC reporting, but are presented as a regulatory liability for U.S. GAAP reporting.

 

  • All debt is classified as long-term in the balance sheet for FERC reporting. Under U.S. GAAP, the presentation reflects current and long-term debt separately.

 

  • For FERC reporting, the debt issuance costs related to term loans are presented in the balance sheet within deferred charges and other assets. Under U.S. GAAP, this is presented in the balance sheet as a direct deduction from the carrying value of debt.

 

  • Goodwill is included within utility plant for FERC reporting, but is presented as other non-current assets for U.S. GAAP reporting.

 

  • For FERC reporting, the liability for uncertain tax positions related to temporary differences is not recognized pursuant to FERC guidance and deferred taxes are recognized based on the difference between positions taken in filed tax returns and amounts reported in the financial statements. For U.S. GAAP reporting, the liability for uncertain tax positions related to temporary differences is recognized and deferred taxes are recognized based on the difference between the positions taken in filed tax returns adjusted for uncertain tax positions related to temporary differences and amounts reported in the financial statements.

 

  • For FERC reporting, deferred tax assets and liabilities are presented on a gross basis. For U.S. GAAP reporting, deferred tax assets and liabilities are presented on a net basis.

 

  • For FERC reporting, certain revenues or expenses are classified as either utility or non-utility in nature. For GAAP reporting, no distinction between utility and non-utility is made.

 

 

 

 

 

 

 

 

 

Supplemental Cash Flow Information

 

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In the opinion of management, the financial statements as of September 30, 2018, and for the three months and nine months ended September 30, 2018 and 2017, include all adjustments (consisting of normal recurring accruals) necessary for the fair statement of the financial position, results of operations, and cash flows for the periods presented. The results of operations for the three months and nine months ended September 30, 2018 and 2017 are not necessarily indicative of the results to be expected for the full year or any other period.

 

The Company has evaluated subsequent events and transactions through November 29, 2018, the date of issuance of these financial statements, and concluded that there were no events or transactions that require adjustment to, or disclosure in, the financial statements as of and for the three months and nine months ended September 30, 2018.

 

  1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

Use of Estimates

 

In preparing financial statements that conform to FERC requirements, the Company must make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses, and the disclosure of contingent assets and liabilities included in the financial statements. Actual results could differ from those estimates.

 

Regulatory Accounting

 

The FERC and the New York Public Service Commission (“NYPSC”) regulate the rates the Company charges its customers. In certain cases, the rate actions of the FERC and NYPSC can result in accounting that differs from non-regulated companies. In these cases, the Company defers costs (as regulatory assets) or recognizes obligations (as regulatory liabilities) if it is probable that such amounts will be recovered from, or refunded to, customers through future rates. Regulatory assets and liabilities are reflected on the balance sheet consistent with the treatment of the related costs in the ratemaking process.

 

Revenue Recognition

 

Revenues are recognized for energy service provided on a monthly billing cycle basis. The Company records unbilled revenues for the estimated amount of services rendered from the time meters were last read to the end of the accounting period.

 

As approved by the NYPSC, the Company is allowed to pass through commodity-related costs to customers and also bills for approved rate adjustment mechanisms. In addition, the Company has separate revenue decoupling mechanisms for gas and electric which allow for annual adjustments to the Company’s delivery rates as a result of the reconciliation between allowed revenue and billed revenue. Any difference between the allowed revenue and the billed revenue is recorded as a regulatory asset or regulatory liability.

 

Transmission Formula Rate

 

The Company’s wholesale transmission service charge (“TSC”) rates are established based on a FERC-approved formula. The Company is required to make an informational filing annually to update certain components of the TSC formula rate. The revenue requirement component of the annual formula rate update is based on prior year actual costs and current year projected capital additions. The update also reconciles any differences between the revenue requirement in effect in the prior year and the actual revenue requirement for that year.

 

Cash and Cash Equivalents

 

Cash equivalents consist of short-term, highly liquid investments with original maturities of three months or less. Cash and cash equivalents are carried at cost which approximates fair value.

 

Special Deposits

 

Special deposits primarily consist of collateral paid to the Company’s counterparties for outstanding derivative instruments, a release of property account for mortgaged property under a mortgage trust indenture, and a reserve for potential environmental violations.

 

Accounts Receivable and Accumulated Provision for Uncollectible Accounts

 

The Company recognizes an accumulated provision for uncollectible accounts to record accounts receivable at estimated net realizable value. The provision is determined based on a variety of factors including, for each type of receivable, applying an estimated reserve percentage to each aging category, taking into account historical collection and write-off experience and management's assessment of collectability from individual customers as appropriate. The collectability of receivables is continuously assessed and, if circumstances change, the provision is adjusted accordingly. Receivable balances are written off against the provision for uncollectible accounts when the accounts are disconnected and/or terminated and the balances are deemed to be uncollectible.

 

Plant Materials and Operating Supplies and Gas Stored Underground

 

Plant materials and operating supplies are stated at weighted average cost, which represents net realizable value, and are expensed or capitalized as used. The Company’s policy is to write-off obsolete plant materials and operating supplies; there were no material write-offs of obsolete plant materials and operating supplies for the nine months ended September 30, 2018 or 2017.

 

Gas stored underground is stated at weighted average cost and the related cost is recognized when delivered to customers. Existing rate orders allow the Company to pass directly through to customers the cost of gas purchased, along with any applicable authorized delivery surcharge adjustments. Gas costs passed through to customers are subject to regulatory approvals and are audited annually by the NYPSC.

 

Derivative Instruments

 

The Company uses various derivative instruments to manage commodity price risk. All derivative instruments, except those that qualify for the normal purchase normal sale exception, are recorded on the balance sheet at their fair value. All commodity costs, including the impact of derivative instruments, are passed on to customers through the Company’s commodity rate adjustment mechanisms. Therefore, gains or losses on the settlement of these contracts are initially deferred and then refunded to, or collected from, customers consistent with regulatory requirements.

 

The Company has certain non-trading instruments for the physical purchase of electricity that qualify for the normal purchase normal sale exception and are accounted for upon settlement. If the Company were to determine that a contract no longer qualifies for the normal purchase normal sale exception, then the Company would recognize the fair value of the contract in accordance with the regulatory accounting described above.

 

The Company’s accounting policy is to not offset fair value amounts recognized for derivative instruments and related cash collateral receivable or payable with the same counterparty under a master netting agreement, but rather to record and present the fair value of the derivative instrument on a gross basis, with related cash collateral recorded within special deposits on the balance sheet.

 

Fair Value Measurements

 

The Company measures derivative instruments and available-for-sale securities at fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The following is the fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value:

 

  • Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities that a company has the ability to access as of the reporting date;

  • Level 2: inputs other than quoted prices included within Level 1 that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data; and

  • Level 3: unobservable inputs, such as internally-developed forward curves and pricing models for the asset or liability due to little or no market activity for the asset or liability with low correlation to observable market inputs.

 

The asset or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. The Company uses valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs.

 

Available-For-Sale Securities

 

The Company provides certain executives with nonqualified retirement and deferred compensation benefits which have been partially secured through separate fund arrangements. As a result, the Company holds available-for-sale securities that include equities, municipal bonds, and corporate bonds. These investments are recorded at fair value and are included in other special funds on the balance sheet. Changes in the fair value of these assets are recorded within other comprehensive income.

 

Asset Retirement Obligations

Asset retirement obligations are recognized for legal obligations associated with the retirement of utility plant, primarily associated with the Company’s distribution facilities. Asset retirement obligations are recorded at fair value in the period in which the obligation is incurred, if the fair value can be reasonably estimated. In the period in which new asset retirement obligations, or changes to the timing or amount of existing retirement obligations are recorded, the associated asset retirement costs are capitalized as part of the carrying amount of the related long-lived asset. In each subsequent period the asset retirement obligation is accreted to its present value. The Company applies regulatory accounting guidance and both the depreciation and accretion costs associated with asset retirement obligation are recorded as increases to regulatory assets on the balance sheet. These regulatory assets represent timing differences between the recognition of costs in accordance with FERC reporting and costs recovered through the ratemaking process.

 

 

 

 

 

 

 

 

 

 

 

 

 

The following table represents the changes in the Company’s asset retirement obligations:

 

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The Company had a current portion of asset retirement obligations of $0.4 million included in miscellaneous current and accrued liabilities on the balance sheet at September 30, 2018.

 

New and Recent Accounting Guidance

 

Accounting Guidance Recently Adopted

 

Employee Share-Based Payment Accounting

 

In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-09,

"Improvements to Employee Share-Based Payment Accounting (Topic 718)," which simplifies several aspects of the accounting for share-based payment transactions, including the accounting for income taxes, forfeitures and statutory tax withholding requirements, as well as classification in the statement of cash flows. Most notably, entities are required to recognize all excess tax benefits and shortfalls as income tax expense or benefit in the income statement within the reporting period in which they occur. The application of this guidance did not have a material impact on the results of operations, cash flows, or financial position of the Company.

 

Goodwill

 

In January 2017, the FASB issued ASU No. 2017-04, “Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment,” which eliminates Step 2 from the goodwill impairment test. For the Company, the requirements of the new standard will be effective for the fiscal year ended March 31, 2022, with early adoption permitted. The Company early adopted the ASU in the year ended March 31, 2018 for its annual goodwill impairment testing. Based on the resulting fair value from the annual analyses, the Company determined that no adjustment to the goodwill carrying value was required.

 

Derivatives and Hedging

 

In March 2016, the FASB issued ASU No. 2016-05, “Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships.” This update clarifies that a change in the counterparty to a derivative instrument that has been designated as a hedging instrument under Accounting Standards Codification (“ASC”) 815, “Derivatives and Hedging,” does not require dedesignation of that hedging relationship provided that all other hedge accounting criteria in accordance with ASC 815-20-35 through ASC 815-35-18 continue to be met. The application of this guidance did not have a material impact on the results of operations, cash flows, or financial position of the Company.

 

 

 

 

 

Pension and Postretirement Benefits

 

In March 2017, the FASB issued ASU No. 2017-07, “Compensation Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost,” which changes certain presentation and disclosure requirements for employers that sponsor defined benefit pension and other postretirement benefit plans. For U.S. GAAP reporting, the ASU requires the service cost component of the net benefit cost to be in the same line item as other compensation in operating income and the other components of net benefit cost to be presented outside of operating income on a retrospective basis. For FERC reporting purposes, all costs will continue to be reported in operating expenses. In addition, only the service cost component will be eligible for capitalization when applicable, on a prospective basis. For the Company, the requirements of the new standard are effective for the current fiscal year ending March 31, 2019 and interim periods therein. The application of the new guidance did not have a material impact on the results of the Company’s operations, cash flows, and financial position since the Company defers the difference between actual pension costs and the amounts used to establish rates (See Note 8, “Employee Benefits” for additional details).

 

Statement of Cash Flows

 

In November 2016, the FASB issued ASU No. 2016-18, "Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force)," which requires entities to show the changes in the total of cash, cash equivalents, restricted cash, and restricted cash equivalents in the statement of cash flows.

 

In August 2016, the FASB issued ASU No. 2016-15, "Classification of Certain Cash Receipts and Cash Payments (Topic 230)," which provides guidance about the classification of certain cash receipts and payments within the statement of cash flows, including debt prepayment or extinguishment costs, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims and policies, and distributions received from equity method investments.

 

Both accounting updates are in effect for the current fiscal year ending March 31, 2019 and interim periods therein. The application of ASU No. 2016-18 resulted only in a change in presentation on the Company’s statement of cash flows. Movements in restricted cash were previously included as investing activities. The application of ASU No. 2016-15 did not have a material impact on the Company’s cash flows.

 

Income Taxes

 

In October 2016, the FASB issued ASU No. 2016-16, "Income Taxes (Topic 740): Intra­Entity Transfers of Assets Other Than Inventory," which eliminates the exception for all intra-entity sales of assets other than inventory. As a result, a reporting entity would recognize the tax expense from the sale of the asset in the seller’s tax jurisdiction when the transfer occurs, even though the pre-tax effects of that transaction are eliminated in consolidation. For the Company, the requirements of the new standard are effective for the current fiscal year ending March 31, 2019 and interim period therein. The application of this guidance did not have a material impact on the results of operations, cash flows, or financial position of the Company.

 

Revenue Recognition

 

In May 2014, the FASB issued ASU No. 2014-09: “Revenue from Contracts with Customers (Topic 606).” The underlying principle of this ASU is that an entity will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration the entity expects to be entitled to, in exchange for those goods or services. For the Company, the new guidance is effective for the fiscal year ending March 31, 2019 and interim periods therein, and was adopted using a modified retrospective approach.

 

The FASB has issued a number of additional recent ASUs related to revenue recognition, whose effective date and transition requirements are the same as those for ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606).” In March 2016, the FASB issued ASU No. 2016-08, “Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net),” which clarifies the implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU No. 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing," which provides guidance in the new revenue standard on identifying performance obligations and accounting for licenses of intellectual property. In May 2016, the FASB issued ASU No. 2016-12, “Revenue from Contracts with Customers (Accounting Standards Codification (“ASC”) 606) Narrow-Scope Improvements and Practical Expedients,” providing additional clarity on various aspects of Topic 606, including a) Assessing the Collectability Criterion and Accounting for Contracts That Do Not Meet the Criteria for Step 1, b) Presentation of Sales Taxes and Other Similar Taxes Collected from Customers, c) Noncash Consideration, d) Contract Modifications at Transition, e) Completed Contracts at Transition, and f) Technical Correction. Lastly, in December 2016, the FASB issued ASU No. 2016-20, "Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers." The amendments in this update cover a variety of corrections and improvements to the Codification related to the new revenue recognition standard (ASU No. 2014-09).

 

The Company performed detailed reviews of its revenue arrangements to ensure compliance with the new standard effective for the current fiscal year ending March 31, 2019 and interim periods therein. The adoption of ASC 606 did not have a material impact on the presentation of the Company’s results of operations, cash flows, or financial position. However, the Company has added additional qualitative and quantitative financial statement disclosures per requirements under ASC 606 pertaining to its revenue earning mechanisms (See Note 3, “Revenue” for additional details).

 

Stock Compensation

 

In May 2017, the FASB issued ASU No. 2017-09, “Stock Compensation (Topic 718): Scope of Modification Accounting,” which provides clarity on the application of modification accounting upon a change to the terms or conditions of a share-based payment award. The Company early adopted the ASU in the year ended March 31, 2018. The application of this guidance did not have a material impact on the results of operations, cash flows, or financial position of the Company.

 

Accounting Guidance Not Yet Adopted

 

Financial Instruments – Credit Losses

 

In June 2016, the FASB issued ASU No. 2016-13, "Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments." The amendment replaces the incurred loss impairment methodology in current U.S. GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. For the Company, the requirements of the new standard will be effective for the fiscal year ending March 31, 2022, and interim periods therein, with early adoption permitted from the fiscal year ending March 31, 2019 and interim periods therein. The Company is currently evaluating the impact of the new guidance on the presentation, results of its operations, cash flows, and financial position.

 

  1. REVENUE

 

Upon the adoption of ASC Topic 606, revenue is measured based on the consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties. The Company recognizes revenue when it transfers control over a product or service to a customer.

 

Nature of Goods and Services

 

The following is a description of principal activities – separated by reportable segments – from which the Company generates its revenue.

 

Transmission

The Transmission segment of the Company principally generates revenue from providing the services/products shown in further detail below. Transmission systems generally include overhead lines, underground cables and substations, connecting generation and interconnectors to the distribution system. The Company owns, maintains, and operates an electricity transmission system spanning upstate New York. The Company’s transmission services are regulated by both the New York Independent System Operator and by the FERC in respect of interstate transmission.

 

Products and services

Nature, timing of satisfaction of performance obligations, and signifi­cant payment terms

 

Electric Transmission

Electric transmission revenues arise under Transmission Congestion Contract auctions, Transmission Service Agreements and Local / Regional Network Services under tariff/rate agreements. The Company bills its transmission services typically on a monthly basis, in the month after service has been provided. The Company recognizes the revenue as the amounts are billed, as these amounts represent the actual consideration for the services provided to customers.

 

Distribution

 

The Distribution segment of the Company principally generates revenue from providing the services/products shown in further detail below. The distribution revenues are primarily associated with cancellable contracts with the exception of certain long-term contracts with commercial and industrial customers. The Company’s distribution services are regulated by the NYPSC.

 

Products and services

Nature, timing of satisfaction of performance obligations, and signifi­cant payment terms

 

Electric Distribution

The Company owns, maintains, and operates an electricity distribution network in upstate New York. The Company bills its distribution services typically on a monthly basis, in the month after service has been provided. The Company recognizes revenue based on its right to invoice its customers. This corresponds directly with the value to the customer of performance to date. The distribution revenue also includes estimated unbilled amounts, which are recognized over time and determined utilizing approved tariff rates and estimated meter volumes.

Gas Distribution

The Company owns, maintains, and operates a gas distribution network serving areas in New York, primarily consisting of domestic and commercial consumers. The Company bills its distribution services typically on a monthly basis, in the month after service has been provided. The Company recognizes revenue based on its right to invoice its customers. This corresponds directly with the value to the customer of performance to date. The amount of revenue also includes estimated unbilled amounts, which are recognized over time and determined utilizing estimated usage.

 

 

 

Other Activities

The Other Activities segment of the Company and the revenues generated from it are shown in further detail below.

Products and services

Nature, timing of satisfaction of performance obligations, and signifi­cant payment terms

 

Alternative Revenue Programs

The Company’s distribution tariffs authorize it to increase or decrease its bills to customers for certain items other than direct compensation for the current provision of utility service. These tariff provisions constitute alternative revenue programs. Specifically, the Company has separate revenue decoupling mechanisms for gas and electric which allow for annual adjustments to the Company’s delivery rates as a result of the reconciliation between allowed revenue and billed revenue.

Other

Other revenues include off-system sales, lease revenue, and various deferral mechanisms (including capital tracker and storm deferral) that are not considered revenue from contracts with customers.

 

Disaggregation of Revenue

 

In the following table, revenue is disaggregated by major products and services.

 

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  1. REGULATORY ASSETS AND LIABILITIES

 

The Company records regulatory assets and liabilities that result from the ratemaking process. The following table presents the regulatory assets and regulatory liabilities recorded on the balance sheet:

 

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Carrying charges: The Company records carrying charges on regulatory balances for which cash expenditures have been made and are subject to recovery, or for which cash has been collected and is subject to refund. Carrying charges are not recorded on items for which expenditures have not yet been made.

 

Derivative instruments: The Company evaluates open derivative instruments for regulatory deferral by determining if they are probable of recovery from, or refund to, customers through future rates. Derivative instruments that qualify for recovery are recorded at fair value, with changes in fair value recorded as regulatory assets or regulatory liabilities in the period in which the change occurs.

 

Dunkirk settlement deferral: The Company is allowed to defer up to $57 million to offset the Reliability Support Services (“RSS”) associated with the Dunkirk generating plant and RSS agreements with other generators. This is an on-going deferral mechanism. The timing for disposition of any associated deferred balances will be determined by future NYPSC rulings.

 

Economic development fund: Represents a deferral mechanism for economic development discounts. Under this mechanism, the Company reconciles the economic discounts provided to customers to the amount reflected in rates for future refund to, or recovery from, customers. This is an on-going deferral mechanism. The timing for disposition of any associated deferred balances will be determined by future NYPSC rulings.

 

Energy efficiency: An asset or liability is recognized resulting from the difference between revenue billed to customers through the Company’s energy efficiency charge and the costs of the Company’s energy efficiency programs as approved by the NYPSC.

 

Environmental response costs: The regulatory asset represents deferred costs associated with the Company’s share of the estimated costs to investigate and perform certain remediation activities at sites with which it may be associated. The Company’s rate plans provide for specific rate allowances for these costs at a level of $32.1 million per year, with variances deferred for future recovery from, or return to, customers. The Company believes future costs, beyond the expiration of current rate plans, will continue to be recovered through rates. The regulatory liability represents the excess of amounts received in rates over the Company’s actual site investigation and remediation costs.

 

Gas costs adjustment: The Company is subject to rate adjustment mechanisms for commodity costs, whereby an asset or liability is recognized resulting from differences between actual revenues and the underlying cost being recovered or differences between actual revenues and targeted amounts as approved by the NYPSC. These amounts will be refunded to, or recovered from, customers over the next year.

 

Long-term debt true-up: The Company has a mechanism whereby it reconciles the actual interest expense and other debt costs related to its variable rate debt with the amount reflected in rates ($22 million for electric and $5.5 million for gas). The Company defers any over or under recoveries for future refund to, or recovery from, customers. This is an on-going deferral mechanism. The timing for disposition of any associated deferred balances will be determined by future NYPSC rulings.

 

Postretirement benefits: The regulatory asset represents the Company’s deferral related to the underfunded status of its pension and PBOP plans. The regulatory liability primarily represents the excess of amounts received in rates over actual costs of the Company’s pension and PBOP plans to be refunded in future periods.

 

Rate adjustment mechanisms: In addition to commodity costs, the Company is subject to a number of additional rate adjustment mechanisms whereby an asset or liability is recognized resulting from differences between actual revenues and the underlying cost being recovered or differences between actual revenues and targeted amounts as approved by the NYPSC.

 

Regulatory tax asset/liability, net: Represents over-recovered federal and state deferred taxes of the Company primarily as a result of regulatory flow through accounting treatment and state income tax rate changes and excess federal deferred taxes as a result of the recently enacted Tax Cuts and Jobs Act (“Tax Act”).

 

Storm costs: The Joint Proposal (NMPC rate proceeding Case 12-E-0201) established an annual allowance for major storm recovery of $29 million in each of the three fiscal years ended March 31, 2016. The NYPSC allowed for the continuation of this allowance in Case 15-M-0744 for the two fiscal years ended March 31, 2018. The Company deferred the difference between the base rate allowance and actual major storm incremental costs for future refund to, or recovery from, customers. Under the new NMPC rate case (Case 17-E-0238), the annual allowance for major storm recovery will be $23 million for the three fiscal years ending March 31, 2021 and a per storm deferral threshold of $0.4 million was established. At December 31, 2017, the regulatory liability represents the cumulative storm reserve allowance/funding for major storm incremental costs and the regulatory asset represents the cumulative incremental costs incurred for qualified storm events. At September 30, 2018, these amounts have been reported net.

 

  1. RATE MATTERS

 

Electric and Gas Filing

 

On April 28, 2017, the Company filed a proposal to reset electric and natural gas delivery prices beginning in April 2018. On January 19, 2018, the Company reached a settlement agreement with the NYPSC Staff and other parties to the case and filed a Joint Proposal for a three-year rate plan. The proposal reflects the new federal tax law changes and provides a cumulative revenue requirement increase of $240.8 million and $60.8 million for the electric and gas business, respectively, based on a 9.0% return on equity and 48% common equity ratio. On March 15, 2018, the NYPSC issued a final order approving the Joint Proposal and the new rates took effect on April 1, 2018.

 

As of March 31, 2018, resulting from the Joint Proposal, a new electric rate plan settlement credit of $44.9 million and a new gas rate plan settlement credit of $28.4 million were established. The Company applied $38.4 million of existing regulatory liabilities towards the creation of these credits.

 

Tax Act

 

On March 15, 2018, the FERC initiated multiple proceedings intended to adjust FERC-jurisdictional rates to reflect the corporate tax changes as a result of the passage of the Tax Act. Of the proceedings initiated relevant to the Company is the Notice of Inquiry (“NOI”) seeking comments on the effects of the Tax Act on all FERC-jurisdiction rates. This NOI will be used by the FERC to build a record on the tax issues affecting FERC-jurisdictional rates and will be used to determine whether additional action by the FERC is needed.

 

In response to the Tax Act signed into law on December 22, 2017, the NYPSC issued an Order Instituting Proceeding under Case 17-M-0815 - Proceeding on Motion of the Commission on Changes in Law that May Affect Rates. This proceeding was instituted to solicit comments on the Tax Act’s implications and places the utilities on notice of the NYPSC’s intent to protect ratepayers’ interest and to ensure that any cost reductions from the changes in federal income taxes are deferred for future ratepayer benefit. On March 29, 2018, the NYPSC Staff released its proposal to address accounting and ratemaking related to the Tax Act. Comments on NYPSC Staff’s proposal were filed June 27, 2018.

 

On August 9, 2018, the NYPSC issued an order in its generic proceeding considering the impacts of federal tax reform. NYPSC Staff had advocated that all New York utilities implement a sur-credit by October 1st that would reflect the immediate effects of the Tax Act and also return any deferred benefits to customers. In response, the Company filed a proposal to (i) delay any sur-credit to January 1st to offset scheduled rate increases and (ii) retain any deferred benefits, including accumulated deferred federal income taxes (“ADFIT”), for future rate moderation.

 

The NYPSC’s order effectively approved all aspects of the Company’s proposal. The NYPSC agreed that the Company should be allowed to defer both the pass back of calendar year 2018 tax savings (to the extent not already returned in the new rate plan) and the amortization of excess ADFIT balances, and use the benefits as a rate moderator when base rates are next revised in 2020/2021. Specifically the NYPSC directed that no sur-credit is required as the current rate plan already reflects the reduction of the tax rate to 21% and the termination of bonus depreciation. The NYPSC approved the Company’s proposal to defer the tax benefit realized for the three-month period (January-March) prior to new rates, of $18.0 million for electric and $4.6 million for gas, to offset future rate increases or investments. Projected balances of $620 million of electric ADFIT and $129 million of gas ADIT and unprotected electric ADFIT of $76 million and unprotected gas ADFIT of $14 million will be deferred for future disposition in rate proceedings.

 

Operations Staffing Audit

 

In January 2014, the NYPSC initiated an operational audit to review internal staffing levels and use of contractors for the core utility functions of the investor owned utilities operating in New York, including the Company. On June 26, 2014, the NYPSC selected a third party to conduct the audit. On February 21, 2017, the third party submitted its final report, which contained recommendations for all of National Grid’s New York utilities designed to improve the staffing and workforce management processes. The report contained 27 recommendations for National Grid. The Company filed its implementation plan on March 23, 2017. On December 15, 2017, the NYPSC issued an Order approving the Company’s implementation plan without modification, with updates to be made every four months to the NYPSC on the status of implementation. The Company submitted its most recent update on August 15, 2018.

 

New York Management Audit

 

In 2018, the NYPSC initiated a comprehensive management and operations audit of National Grid’s three New York electric and gas utilities. New York law requires periodic management audits of all utilities at least once every five years. National Grid last underwent a New York management audit in 2014/2015, when the NYPSC audited our New York gas business. The audit will be process oriented and forward looking, and presents opportunities to obtain feedback on how to improve service to customers and meet regulatory expectations. Areas of focus will include the traditional audit areas of corporate governance, budgeting and finance, customer, work management, and long-term planning, as well as organization design, information systems, gas safety, and grid modernization.

 

  1. DERIVATIVE INSTRUMENTS

 

The Company utilizes derivative instruments to manage commodity price risk associated with its natural gas and electricity purchases. The Company’s commodity risk management strategy is to reduce fluctuations in firm gas and electricity sales prices to its customers.

 

The Company’s financial exposures are monitored and managed as an integral part of the Company’s overall financial risk management policy. The Company engages in risk management activities only in commodities and financial markets where it has an exposure, and only in terms and volumes consistent with its core business.

 

Volumes

 

Volumes of outstanding commodity derivative instruments measured in dekatherms (“dths”) and megawatt hours (“mwhs”) are as follows:

 

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Amounts Recognized on the Balance Sheet

 

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The changes in fair value of the Company’s rate recoverable contracts are offset by changes in regulatory assets and liabilities. As a result, the changes in fair value of those contracts had no impact in the accompanying statements of income. All of the Company’s derivative instruments are subject to rate recovery as of September 30, 2018 and December 31, 2017.

 

Credit and Collateral

 

The Company is exposed to credit risk related to transactions entered into for commodity price risk management. Credit risk represents the risk of loss due to counterparty non-performance. Credit risk is managed by assessing each counterparty’s credit profile and negotiating appropriate levels of collateral and credit support.

 

The credit policy for commodity transactions is managed and monitored by the Finance Committee to National Grid plc’s Board of Directors (“Finance Committee”), which is responsible for approving risk management policies and objectives for risk assessment, control and valuation, and the monitoring and reporting of risk exposures. NGUSA’s Energy Procurement Risk Management Committee (“EPRMC”) is responsible for approving transaction strategies, annual supply plans, and counterparty credit approval, as well as all valuation and control procedures. The EPRMC is chaired by the Vice President of U.S. Treasury and reports to both the NGUSA Board of Directors and the Finance Committee.

 

The EPRMC monitors counterparty credit exposure and appropriate measures are taken to bring such exposures below the limits, including, without limitation, netting agreements, and limitations on the type and tenor of trades. The Company enters into enabling agreements that allow for payment netting with its counterparties, which reduce its exposure to counterparty risk by providing for the offset of amounts payable to the counterparty against amounts receivable from the counterparty. In instances where a counterparty’s credit quality has declined, or credit exposure exceeds certain levels, the Company may limit its credit exposure by restricting new transactions with the counterparty, requiring additional collateral or credit support, and negotiating the early termination of certain agreements. Similarly, the Company may be required to post collateral to its counterparties.

 

The Company’s credit exposure for all commodity derivative instruments, normal purchase normal sale contracts, and applicable payables and receivables, net of collateral, and instruments that are subject to master netting agreements, was an asset of $7.4 million and a liability of $12.5 million as of September 30, 2018 and December 31, 2017, respectively.

 

The aggregate fair value of the Company’s commodity derivative instruments with credit-risk-related contingent features that were in a liability position at September 30, 2018 and December 31, 2017 was $2.5 million and $24.7 million, respectively. The Company had zero and $8.8 million collateral posted for these instruments at September 30, 2018 and December 31, 2017, respectively. At September 30, 2018, if the Company’s credit rating were to be downgraded by one or two levels it would be required to post no additional collateral to its counterparties and if the Company’s credit rating were to be downgraded by three levels it would be required to post additional collateral to its counterparties of $3.1 million. At December 31, 2017, if the Company’s credit rating had been downgraded by one, two, or three levels, it would have been required to post additional collateral to its counterparties of zero, $1.3 million, or $20.2 million, respectively.

 

Offsetting Information for Derivative Instruments Subject to Master Netting Arrangements

 

[image]

 

 

 

[image]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  1. FAIR VALUE MEASUREMENTS

 

The following tables present assets and liabilities measured and recorded at fair value on the balance sheet on a recurring basis and their level within the fair value hierarchy as of September 30, 2018 and December 31, 2017:

 

[image]

 

[image]

 

Derivative instruments: The Company’s Level 2 fair value derivative instruments primarily consist of over-the-counter (“OTC”) electric and gas swap contracts with pricing inputs obtained from the New York Mercantile Exchange and the Intercontinental Exchange (“ICE”), except in cases where the ICE publishes seasonal averages or where there were no transactions within the last seven days. The Company may utilize discounting based on quoted interest rate curves, including consideration of non-performance risk, and may include a liquidity reserve calculated based on bid/ask spread for the Company’s Level 2 derivative instruments. Substantially all of these price curves are observable in the marketplace throughout at least 95% of the remaining contractual quantity, or they could be constructed from market observable curves with correlation coefficients of 95% or higher.

 

The Company’s Level 3 fair value derivative instruments consist of gas option and purchase, and electric option and capacity transactions, which are valued based on internally-developed models. Industry-standard valuation techniques, such as the Black-Scholes pricing model, Monte Carlo simulation, and Financial Engineering Associates libraries are used for valuing such instruments. A derivative is designated Level 3 when it is valued based on a forward curve that is internally developed, extrapolated, or derived from market observable curves with correlation coefficients less than 95%, where optionality is present, or if non-economic assumptions are made.

 

Available-for-sale securities: Available-for-sale securities are included in other special funds on the balance sheet and primarily include equity and debt investments based on quoted market prices (Level 1) and municipal and corporate bonds based on quoted prices of similar traded assets in open markets (Level 2).

 


Changes in Level 3 Derivative Instruments

 

[image]

 

A transfer into Level 3 represents existing assets or liabilities that were previously categorized at a higher level for which the inputs became unobservable during the period. A transfer out of Level 3 represents assets and liabilities that were previously classified as Level 3 for which the inputs became observable based on the criteria discussed previously for classification in Level 2. These transfers, which are recognized at the end of each period, result from changes in the observability of forward curves from the beginning to the end of each reporting period. There were no transfers between Level 1 and Level 2, and no transfers into or out of Level 3, during the nine months ended September 30, 2018 or 2017.

For valuations that include both observable and unobservable inputs, if the unobservable input is determined to be significant to the overall inputs, the entire valuation is categorized in Level 3. This includes derivative instruments valued using indicative price quotations whose contract tenure extends into unobservable periods. In instances where observable data is unavailable, consideration is given to the assumptions that market participants would use in valuing the asset or liability. This includes assumptions about market risks such as liquidity, volatility, and contract duration. Such instruments are categorized in Level 3 as the model inputs generally are not observable. The Company considers non-performance risk and liquidity risk in the valuation of derivative instruments categorized in Level 2 and Level 3.

 

Quantitative Information About Level 3 Fair Value Measurements

 

The following tables provide information about the Company’s Level 3 valuations:

 

[image]

 

[image]

 

The significant unobservable inputs listed above would have a direct impact on the fair values of the Level 3 instruments if they were adjusted. The significant unobservable inputs used in the fair value measurement of the Company’s gas option derivative instruments and electric option and swap derivative instruments are implied volatility and gas forward curves. A relative change in commodity price at various locations underlying the open positions can result in significantly different fair value estimates.

 

Other Fair Value Measurements

 

The Company’s balance sheet reflects long-term debt at amortized cost. The fair value of the Company’s long-term debt was based on quoted market prices when available, or estimated using quoted market prices for similar debt. The fair value of this debt at September 30, 2018 and December 31, 2017 was $2.8 billion and $2.9 billion, respectively.

 

All other financial instruments on the balance sheet such as accounts receivable, accounts payable, and notes receivable from and payable to associated companies are stated at cost, which approximates fair value.

 

  1. EMPLOYEE BENEFITS

 

The Company participates in two non-contributory defined benefit pension plans (the “Pension Plans”) and two PBOP plans (the “PBOP Plans,” together with the Pension Plans, the “Plans”). The Company calculates benefits under these plans based on age, years of service and pay using March 31 as a measurement date. In addition, the Company also participates in defined contribution plans for eligible employees. The plans are sponsored by National Grid USA Service Company.

 

Plan assets are maintained in commingled trusts. In respect of cost determination, plan assets are allocated to the Company based on the Company’s proportionate share of the Plan’s projected benefit obligation. The Plan’s costs are first directly charged to the Company based on the Company’s employees that participate in the Plan. Costs associated with affiliated service companies’ employees are then allocated as part of the labor burden for work performed on the Company’s behalf. The Company applies deferral accounting for pension and PBOP expenses associated with its regulated gas and electric operations. Any differences between actual pension costs and amounts used to establish rates are deferred and collected from, or refunded to, customers in subsequent periods. Pension and PBOP expense are included within operation expenses in the accompanying statements of income. Portions of the net periodic benefit costs disclosed below have been capitalized as a component of property, plant and equipment.

 

Pension Plans

 

The Pension Plans are composed of both a qualified and a non-qualified plan. The qualified pension plan provides substantially all union employees, as well as all non-union employees hired before January 1, 2011, with a retirement benefit. The qualified pension plan is a cash balance pension plan design in which pay-based credits are applied based on service time and interest credits are applied at rates set forth in the plan. For non-union employees, effective January 1, 2011, pay-based credits are based on a combination of service time and age. The non-qualified pension plans provide additional defined pension benefits to certain eligible executives. The funding policy is determined largely by the Company’s rate agreements with the NYPSC. However, the contribution to the qualified pension plan for any year will not be less than the minimum amount required under Internal Revenue Service regulations.

 

PBOP Plans

 

The Company’s PBOP Plans provide health care and life insurance coverage to eligible retired employees. Eligibility is based on age and length of service requirements and, in most cases, retirees must contribute to the cost of their coverage. The PBOP Plans are funded based on rate agreements with the NYPSC.

 

ASU 2017-07

 

In March 2017, the FASB issued guidance that required the service costs of net periodic benefit costs be disaggregated from the other components of net periodic benefit costs with the remaining components presented outside of operating income and no longer subject to capitalization. In December 2017, the FERC issued guidance to all jurisdictional entities to ensure proper and consistent application of the FERC’s accounting requirements over pension and PBOP costs in response to ASU No. 2017-07 for FERC financial reporting purposes. The guidance required all jurisdictional public utilities and licensees, natural gas companies, and centralized service companies should continue to record pension and PBOP costs in their entirety in operation expenses. Further, the FERC allowed a one-time election to adopt the new FASB capitalization guidance for regulatory filing purposes.

 

The NYPSC adopted the provisions of ASU No. 2017-07 in Case 17-M-0363 as it relates to not capitalizing non-service components of pension/PBOP costs. The Company adopted ASU No. 2017-07 for its fiscal year beginning April 1, 2018 for both regulatory filing and U.S. GAAP reporting purposes.

 

Components of Net Periodic Benefit Costs

 

The following table presents the components of net periodic benefit cost, prior to capitalization and deferral accounting, for the three months and nine months ended September 30, 2018 and 2017:

 

[image]

 

 

 

 

[image]

 

  1. CAPITALIZATION

 

Debt Authorizations

 

Since January 12, 2015, the Company had regulatory approval from the FERC to issue up to $1 billion of short-term debt internally or externally. The authorization was renewed and is effective for a period of two years that expires on January 10, 2019. The Company had no external short-term debt as of September 30, 2018 and December 31, 2017. Refer to Note 12, “Related Party Transactions” under “Notes Receivable from and Notes Payable to Associated Companies (“Intercompany Money Pool”)” for short-term debt outstanding to associated companies.

 

Since May 19, 2016, the NYPSC authorized the Company to issue up to $2.1 billion of incremental long-term debt in one or more transactions through March 31, 2020. The Company can issue up to $429.5 million of the total authorization for optional refunding of existing debt.

 

State Authority Financing Bonds

 

The assets of the Company are subject to liens and other charges and are provided as collateral over borrowings of $424.2 million and $429.5 million of State Authority Financing Bonds at September 30, 2018 and December 31, 2017, respectively. These bonds were issued to secure a like amount of tax-exempt revenue bonds issued by the New York State Energy Research and Development Authority (“NYSERDA”). The bonds bear interest at short-term adjustable interest rates (with an option to convert to other rates, including a fixed interest rate) ranging from 0.72% to 5.53% and 1.56% to 3.10% for the nine months ended September 30, 2018 and 2017, respectively. The bonds are currently in auction rate mode and are backed by bond insurance. These bonds cannot be put back to the Company and, in the case of a failed auction, the resulting interest rate on the bonds would revert to the maximum auction rate which depends on the current appropriate, short-term benchmark rate and the senior unsecured rating of the Company or the bond insurer, whichever is greater. The effect on interest on long-term debt has not been material in the nine months ended September 30, 2018 or 2017. As of the date of issuance of these financial statements, the Company had converted all eight series of the State Authority Financing Bonds from a variable rate into a fixed rate.

 

Advances from Associated Companies

 

The Company has board authorization to borrow up to $500 million from NGUSA and $450 million from NMHI as deemed necessary for working capital needs. At September 30, 2018 and December 2017, the Company had no outstanding advances from associated companies.

 

 

 

Dividend Restrictions

 

The Company’s debt and credit arrangements contain various financial and other covenants as described below. The Company was in compliance with all such covenants at September 30, 2018.

 

The indenture securing the Company’s mortgage debt provides that retained earnings shall be reserved and held unavailable for the payment of dividends on common stock to the extent that expenditures for maintenance and repairs plus provisions for depreciation do not exceed 2.25% of depreciable property as defined therein. These provisions have never resulted in a restriction of the Company’s retained earnings.

 

The Company is limited by the various rate plans, NYPSC orders, and FERC orders with respect to the amount of dividends the Company can pay. If the Company’s total debt exceeds 55% of its total capital excluding goodwill but does not exceed 57%, then the Company will be permitted to pay dividends up to an amount equal to but no greater than 50% of its net income for the previous twelve months until its average total debt for the most recent six month period is less than or equal to 55%. If the Company’s total capital exceeds 57% then the Company may not pay dividends until the average total debt for the most recent six months ending is less than or equal to 55%. As long as the bond ratings on the least secure forms of debt issued by the Company and National Grid plc remain investment grade and do not fall to the lowest investment grade rating (with one or more negative watch downgrade notices issued with respect to such debt), the Company is allowed to pay dividends.

 

The Company’s filed rate plan includes a ratemaking capital structure of approximately 52% debt and 48% equity through the combination of long-term debt issuance and dividend payments. In September 2017, the Company paid dividends on common stock of $550 million to NMHI to align the capital structure more closely to its filed rate plan.

 

Cumulative Preferred Stock

 

The Company has certain issues of non-participating cumulative preferred stock outstanding which can be redeemed at the option of the Company. There are no mandatory redemption provisions on the Company’s cumulative preferred stock. A summary of cumulative preferred stock is as follows:

 

[image]

 

In connection with the acquisition of KeySpan by NGUSA, the Company became subject to a requirement to issue a class of preferred stock, having one share (the “Golden Share”), subordinate to any existing preferred stock. The holder of the Golden Share would have voting rights that limit the Company’s right to commence any voluntary bankruptcy, liquidation, receivership, or similar proceeding without the consent of the holder of the Golden Share. The NYPSC subsequently authorized the issuance of the Golden Share to a trustee, GSS Holdings, Inc. (“GSS”), who will hold the Golden Share subject to a Services and Indemnity Agreement requiring GSS to vote the Golden Share in the best interests of NYS. On July 8, 2011, the Company issued the Golden Share with a par value of $1.

 

The annual dividend requirement for cumulative preferred stock is $1.1 million.

 

  1. ENVIRONMENTAL MATTERS

 

The normal ongoing operations and historic activities of the Company are subject to various federal, state, and local environmental laws and regulations. Under federal and state Superfund laws, potential liability for the historic contamination of property may be imposed on responsible parties jointly and severally, without regard to fault, even if the activities were lawful when they occurred.

 

The United States Environmental Protection Agency ("EPA"), and the New York State Department of Environmental Conservation ("DEC"), as well as private entities, have alleged that the Company is a potentially responsible party under state or federal law for the remediation of numerous sites. The Company’s most significant liabilities relate to former Manufactured Gas Plant (“MGP”) facilities formerly owned or operated by the Company. The Company is currently investigating and remediating, as necessary, those MGP sites and certain other properties under agreements with the EPA and the DEC. Expenditures incurred for the nine months ended September 30, 2018 and 2017 were $6.1 million and $9.7 million, respectively.

 

The Company estimated the remaining costs of environmental remediation activities were $370.0 million and $359.6 million at September 30, 2018 and December 31, 2017, respectively. The Company had a current portion of environmental remediation costs of $25.3 million included in other miscellaneous current and accrued liabilities on the balance sheet at September 30, 2018. These costs are expected to be incurred over approximately 41 years. However, remediation costs for each site may be materially higher than estimated, depending on changing technologies and regulatory standards, selected end use for each site, and actual environmental conditions encountered. The Company has recovered amounts from certain insurers and potentially responsible parties, and, where appropriate, the Company may seek additional recovery from other insurers and from other potentially responsible parties, but it is uncertain whether, and to what extent, such efforts will be successful.

 

By rate orders issued and effective April 1, 2018, the NYPSC has provided an annual rate allowance of $32.1 million ($27.3 million in electric base rates and $4.8 million in gas base rates). Any annual spend above the $32.1 million rate allowance is deferred for future recovery. Previous rate orders have provided for similar recovery mechanisms (with different rate allowances and thresholds). Accordingly, as of September 30, 2018 and December 31, 2017, the Company has recorded environmental regulatory assets of $370.0 million and $359.6 million, respectively, and environmental regulatory liabilities of $49.0 million and $82.3 million, respectively.

 

The Company believes that its ongoing operations, and its approach to addressing conditions at historic sites, are in substantial compliance with all applicable environmental laws. Where the Company has regulatory recovery, it believes that the obligations imposed on it because of the environmental laws will not have a material impact on its results of operations or financial position.

 

  1. COMMITMENTS AND CONTINGENCIES

 

Legal Matters

 

The Company is subject to various legal proceedings arising out of the ordinary course of its business. The Company does not consider any of such proceedings to be material, individually or in the aggregate, to its business or likely to result in a material adverse effect on its results of operations, financial position, or cash flows.

 

Nuclear Contingencies

 

As of September 30, 2018 and December 31, 2017, the Company had a liability of $172.0 million and $169.8 million, respectively, recorded in other deferred credits on the balance sheet, for the disposal of nuclear fuel irradiated prior to 1983. The Nuclear Waste Policy Act of 1982 provides three payment options for liquidating such liability and the Company has elected to delay payment, with interest, until the year in which Constellation Energy Group Inc., which purchased the Company’s nuclear assets, initially plans to ship irradiated fuel to an approved Department of Energy (“DOE”) disposal facility.

 

The 2010 Federal budget (which became effective October 1, 2009) eliminated almost all funding for the creation of the Yucca Mountain repository. A Blue Ribbon Commission (“BRC”) on America’s Nuclear Future, appointed by the U.S. Energy Secretary, released a report on January 26, 2012, detailing comprehensive recommendations for creating a safe, long-term solution for managing and disposing of the nation’s spent nuclear fuel and high-level radioactive waste.

 

In early 2013, the DOE issued an updated “Strategy for the Management and Disposal of Used Nuclear Fuel and High-Level Radioactive Waste” in response to the BRC recommendations. This strategy included a consolidated interim storage facility that was planned to be operational in 2025. However, due to continued delays on the part of the DOE, and the amount of time required for DOE to select a site location and develop the necessary infrastructure for long-term spent nuclear fuel storage, the Company cannot predict the date at which the DOE will begin accepting spent nuclear fuel.

 

  1. RELATED PARTY TRANSACTIONS

 

Accounts Receivable from and Accounts Payable to Associated Companies

 

NGUSA and its affiliates provide various services to the Company, including executive and administrative, customer services, financial (including accounting, auditing, risk management, tax, and treasury/finance), human resources, information technology, legal, and strategic planning, that are charged between the companies and charged to each company.

 

The Company records short-term receivables from, and payables to, certain of its associated companies in the ordinary course of business. The amounts receivable from, and payable to, its associated companies do not bear interest and are settled through the intercompany money pool. A summary of outstanding accounts receivable from associated companies and accounts payable to associated companies is as follows:

 

[image]

Notes Receivable from and Notes Payable to Associated Companies (“Intercompany Money Pool”)

 

The settlement of the Company’s various transactions with NGUSA and certain associated companies generally occurs via the intercompany money pool in which it participates. The Company is a participant in the Regulated Money Pool and can both borrow and invest funds. Borrowings from the Regulated Money Pool bear interest in accordance with the terms of the Regulated Money Pool Agreement. As the Company fully participates in the Regulated Money Pool rather than settling intercompany charges with cash, all changes in the intercompany money pool balance and accounts receivable from associated companies and accounts payable to associated companies balances are reflected as investing or financing activities in the accompanying statements of cash flows. In addition, for the purpose of presentation in the statements of cash flows, it is assumed all amounts settled through the intercompany money pool are constructive cash receipts and payments, and therefore are presented as such.

 

The Regulated Money Pool is funded by operating funds from participants. NGUSA has the ability to borrow up to $3 billion from National Grid plc for working capital needs including funding of the Regulated Money Pool, if necessary. The Company had short-term intercompany money pool investments of $62.4 million and $182.9 million at September 30, 2018 and December 31, 2017, respectively. The average interest rates for the intercompany money pool were 2.1% and 1.3% for the nine months ended September 30, 2018 and 2017, respectively.

 

Service Company Charges

 

The affiliated service companies of NGUSA provide certain services to the Company at their cost. The service company costs are generally allocated to associated companies through a tiered approach. First and foremost, costs are directly charged to the benefited company whenever practicable. Secondly, in cases where direct charging cannot be readily determined, costs are allocated using cost/causation principles linked to the relationship of that type of service, such as number of employees, number of customers/meters, capital expenditures, value of property owned, and total transmission and distribution expenditures. Lastly, all other costs are allocated based on a general allocator determined using a 3-point formula based on net margin, net utility plant, and operations and maintenance expense.

 


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES
  1. Report in columns (b),(c),(d) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate.
  2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges.
  3. For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote.
  4. Report data on a year-to-date basis.
Line No.
Item
(a)
Unrealized Gains and Losses on Available-For-Sale Securities
(b)
Minimum Pension Liability Adjustment (net amount)
(c)
Foreign Currency Hedges
(d)
Other Adjustments
(e)
Other Cash Flow Hedges Interest Rate Swaps
(f)
Other Cash Flow Hedges [Specify]
(g)
Totals for each category of items recorded in Account 219
(h)
Net Income (Carried Forward from Page 116, Line 78)
(i)
Total Comprehensive Income
(j)
1
Balance of Account 219 at Beginning of Preceding Year
2,018,403
691,699
1,326,704
2
Preceding Quarter/Year to Date Reclassifications from Account 219 to Net Income
604,745
84,329
689,074
3
Preceding Quarter/Year to Date Changes in Fair Value
1,541,734
214,988
1,756,722
4
Total (lines 2 and 3)
936,989
130,659
1,067,648
142,688,679
143,756,327
5
Balance of Account 219 at End of Preceding Quarter/Year
2,955,392
561,040
2,394,352
6
Balance of Account 219 at Beginning of Current Year
2,984,593
543,460
2,441,133
7
Current Quarter/Year to Date Reclassifications from Account 219 to Net Income
661,036
56,214
604,822
8
Current Quarter/Year to Date Changes in Fair Value
1,160,960
69,627
1,091,333
9
Total (lines 7 and 8)
499,924
13,413
486,511
136,696,188
137,182,699
10
Balance of Account 219 at End of Current Quarter/Year
3,484,517
556,873
2,927,644


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION. AMORTIZATION AND DEPLETION

Report in Column (c) the amount for electric function, in column (d) the amount for gas function, in column (e), (f), and (g) report other (specify) and in column (h) common function.

Line No.
Classification
(a)
Total Company For the Current Year/Quarter Ended
(b)
Electric
(c)
Gas
(d)
Other (Specify)
(e)
Other (Specify)
(f)
Other (Specify)
(g)
Common
(h)
1
UtilityPlantAbstract
UTILITY PLANT
2
UtilityPlantInServiceAbstract
In Service
3
UtilityPlantInServiceClassified
Plant in Service (Classified)
11,926,592,145
9,255,891,722
2,408,863,944
261,836,479
4
UtilityPlantInServicePropertyUnderCapitalLeases
Property Under Capital Leases
5
UtilityPlantInServicePlantPurchasedOrSold
Plant Purchased or Sold
6
UtilityPlantInServiceCompletedConstructionNotClassified
Completed Construction not Classified
491,440,339
443,264,428
38,887,847
9,288,064
7
UtilityPlantInServiceExperimentalPlantUnclassified
Experimental Plant Unclassified
8
UtilityPlantInServiceClassifiedAndUnclassified
Total (3 thru 7)
12,418,032,484
9,699,156,150
2,447,751,791
271,124,543
9
UtilityPlantLeasedToOthers
Leased to Others
3,425,127
3,425,127
10
UtilityPlantHeldForFutureUse
Held for Future Use
11
ConstructionWorkInProgress
Construction Work in Progress
428,834,926
365,475,545
55,996,323
7,363,058
12
UtilityPlantAcquisitionAdjustment
Acquisition Adjustments
1,289,132,076
1,061,730,254
227,401,822
13
UtilityPlantAndConstructionWorkInProgress
Total Utility Plant (8 thru 12)
14,139,424,613
11,129,787,076
2,731,149,936
278,487,601
14
AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility
Accumulated Provisions for Depreciation, Amortization, & Depletion
3,919,029,295
2,944,683,725
881,911,864
92,433,706
15
UtilityPlantNet
Net Utility Plant (13 less 14)
10,220,395,318
8,185,103,351
1,849,238,072
186,053,895
16
DetailOfAccumulatedProvisionsForDepreciationAmortizationAndDepletionAbstract
DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
17
AccumulatedProvisionForDepreciationAmortizationAndDepletionUtilityPlantInServiceAbstract
In Service:
18
DepreciationUtilityPlantInService
Depreciation
3,913,568,359
2,939,579,457
881,555,196
92,433,706
19
AmortizationAndDepletionOfProducingNaturalGasLandAndLandRightsutilityPlantInService
Amortization and Depletion of Producing Natural Gas Land and Land Rights
20
AmortizationOfUndergroundStorageLandAndLandRightsutilityPlantInService
Amortization of Underground Storage Land and Land Rights
21
AmortizationOfOtherUtilityPlantUtilityPlantInService
Amortization of Other Utility Plant
4,353,550
3,996,882
356,668
22
DepreciationAmortizationAndDepletionUtilityPlantInService
Total in Service (18 thru 21)
3,917,921,909
2,943,576,339
881,911,864
92,433,706
23
DepreciationAmortizationAndDepletionUtilityPlantLeasedToOthersAbstract
Leased to Others
24
DepreciationUtilityPlantLeasedToOthers
Depreciation
25
AmortizationAndDepletionUtilityPlantLeasedToOthers
Amortization and Depletion
26
DepreciationAmortizationAndDepletionUtilityPlantLeasedToOthers
Total Leased to Others (24 & 25)
27
DepreciationAndAmortizationUtilityPlantHeldForFutureUseAbstract
Held for Future Use
28
DepreciationUtilityPlantHeldForFutureUse
Depreciation
1,107,386
1,107,386
29
AmortizationUtilityPlantHeldForFutureUse
Amortization
30
DepreciationAndAmortizationUtilityPlantHeldForFutureUse
Total Held for Future Use (28 & 29)
1,107,386
1,107,386
31
AbandonmentOfLeases
Abandonment of Leases (Natural Gas)
32
AmortizationOfPlantAcquisitionAdjustment
Amortization of Plant Acquisition Adjustment
33
AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility
Total Accum Prov (equals 14) (22,26,30,31,32)
3,919,029,295
2,944,683,725
881,911,864
92,433,706


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
  1. Report below the original cost of plant in service by function. In addition to Account 101, include Account 102, and Account 106. Report in column (b) the original cost of plant in service and in column(c) the accumulated provision for depreciation and amortization by function.
Line No.
Item
(a)
Plant in Service Balance at End of Quarter
(b)
Accumulated Depreciation And Amortization Balance at End of Quarter
(c)
1
Intangible Plant
7,627,081
3,996,882
2
Steam Production Plant
62,411
3
Nuclear Production Plant
4
Hydraulic Production - Conventional
5
Hydraulic Production - Pumped Storage
6
Other Production
1,844,810
88,124
7
Transmission
3,141,435,635
641,060,105
8
Distribution
6,248,410,839
2,110,197,407
9
Regional Transmission and Market Operation
10
General
299,837,785
188,171,410
11
TOTAL (Total of lines 1 through 10)
9,699,156,150
2,943,576,339


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
Transmission Service and Generation Interconnection Study Costs
  1. Report the particulars (details) called for concerning the costs incurred and the reimbursements received for performing transmission service and generator interconnection studies.
  2. List each study separately.
  3. In column (a) provide the name of the study.
  4. In column (b) report the cost incurred to perform the study at the end of period.
  5. In column (c) report the account charged with the cost of the study.
  6. In column (d) report the amounts received for reimbursement of the study costs at end of period.
  7. In column (e) report the account credited with the reimbursement received for performing the study.
Line No.
DescriptionOfStudyPerformed
Description
(a)
StudyCostsIncurred
Costs Incurred During Period
(b)
StudyCostsAccountCharged
Account Charged
(c)
StudyCostsReimbursements
Reimbursements Received During the Period
(d)
StudyCostsAccountReimbursed
Account Credited With Reimbursement
(e)
1
Transmission Studies
2
(a)
ALPS HVDC SRISA Q448
1,240
3
(b)
NextEra Energy NY Q537 SWA
965
4
(c)
NextEra Energy NY Q538 SRIS
738
5
NextEra Energy NY Q539 SRIS
738
6
(d)
NA Trans Q556 SIS & SWA
1,031
7
NA Trans Segment B Q559 SIS & SWA
1,083
8
NA Trans Segment A Q558 SIS & SWA
246
9
Q543- National Grid- Segment B SWA
3,031
10
Q542-National Grid Seg A Edic SWA
1,556
11
Cedar Rapids Transmission Upgrade0
756
12
NewScotland PowerExpressQ631SRIS
150
13
(e)
Q540-Edic PV SWA/SRIS Study Agmt
729
3,987
14
(f)
EDIC Rampo Q541 SWA/SRIS
431
15
(g)
Q632_Alps-Berkshire SISA & SWA
658
16
Q595 North Park Energy SRIS
417
17
(h)
ITC Q684 FSA-SWA
10,735
18
(i)
BEC Energy Storage Project FES Q77
521
19
BEC Energy Storage Project FES Q78
2,021
20
Total
21
Generation Studies
22
(j)
Roaring Brook Q546 FESA
2,608
23
Double Lock Solar Q563 FESA
625
24
Atlantic Wind, LLC Q560 FESA
1,245
25
Tayandenega Solar, Q565 FESA
776
26
(k)
Casadaga Wind Q387 FSA-SWA
149,120
27
Q574 - Mad River Wind - FESA
298
28
(l)
Q523 Dunkirk Unit 2 FSA
1,769
29
Q524 Dunkirk Unit 3-4 FSA
3,040
30
Q511 OgdensburgGenerationSWA FSA
3,715
31
Q494 Alabama Wind SWA for FSA
378
32
Q468 Galloo Wind SWA for FSA
107
33
Q512 Northbrook Lyons SWA for FSA
10,419
34
Franklin Solar FESA Agreement Q624
425
35
Ball Hill Wind SWA for FSA Q505
4,686
36
(m)
Watkins Rd Solar Q568 SWA
1,109
37
(n)
Allegany Wind SRIS SWA
3,197
38
(o)
Albany County Solar Q598 - SRIS
1,649
39
Albany County Solar-Hecate Q570 -S
1,553
40
High River Solar Q618 SRIS
489
41
East Point Solar Q619 SRIS
1,222
42
Woodruff Solar SRIS Q#610
216
43
Tribes Hill Solar - SRIS Q#567
7,298
44
Sky High Solar Project Q545 SRIS
18
45
Franklin Solar FESA Agreement Q624
425
46
Franklin Solar SRIS Q624
988
47
Heritage Wind SRIS Q571
1,345
48
(p)
Roaring Brook Wind Q546 SISA/SWA
2,608
9,542
49
(q)
Admiral Wind FESA/SWA Q655
10,891
50
Mistral Wind FESA/SWA Q657
6,512
51
Arkwright Wind Farm FSA Q421
7,953
52
(r)
Grissom Solar SWA-FES Q682
7,689
53
Atlantic Wind Q560 Deer River SRIS
1,455
54
Q574 Mad River Wind SRIS/SWA
106
55
Alder Creek Sola Q709 FESA
1,631
56
(s)
Johnson Solar Q600 SIS
1,702
57
(t)
York Solar Q725 FES
3,122
58
Niagara Falls Solar Q726 FES
1,087
59
(u)
Chaumont Solar Project LFIP Q705
1,104
60
Horseshoe Solar FESA Q710
1,984
61
NorthCountr(Boonville)SolarQ589SIS
2,040
62
Lyonsdale Solar Q723 FES
1,322
63
Machias Solar LLC Q732 FES
816
64
Arcade Solar LLC Q733 FES
172
65
Cortland Energy Center Q718 FESA
2,026
66
East Light Energy Center Q719 FESA
1,407
67
Excelsior Energy Center Q721 FESA
167
68
Hecate Cody Road Wind Q739 SRIS
1,147
69
ELP Ticonderoga Solar Q734 FESA
1,993
70
ELP Stillwater Solar Q735 FESA
1,746
71
Q638 Empire State SRIS/SWA
978
72
Coldwater Solar Project Q662 FESA
5,333
73
Skyline Solar Q670 FES
2,509
74
Clay Solar Q669 FES
2,857
75
Martin Solar Q666 FES
2,700
76
Bakerstand Solar Q667 SIS
606
77
Bear Ridge Solar Q704 SRIS/SWA
3,053
78
Quiet Meadows Solar Q729 FESA
1,885
79
Invenergy #3 Wind Q531 FSA
7,011
80
Q596 Alle Catt II Wind - FSA
1,934
81
Easton Solar 1 Project Q730 FES
761
82
Easton Solar II Project Q731 FES
691
83
Grissom Solar II Q748 FEA
140
84
Goldenrod Solar Q752 FES
457
85
Sky High Solar FSA Q545
1,552
39
Total
40 Grand Total


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
FOOTNOTE DATA

(a) Concept: DescriptionOfStudyPerformed

HVDC - High Voltage Direct Current; SRISA - System Reliability Impact Study Agreement

(b) Concept: DescriptionOfStudyPerformed

SWA - Study Work Agreement

(c) Concept: DescriptionOfStudyPerformed

SRIS - System Reliability Impact Study

(d) Concept: DescriptionOfStudyPerformed

SIS & SWA - System Impact Study and Study Work Agreement

(e) Concept: DescriptionOfStudyPerformed

SWA - Study Work Agreement, SRIS - System Reliability Impact Study

(f) Concept: DescriptionOfStudyPerformed

SWA - Study Work Agreement, SRIS - System Reliability Impact Study

(g) Concept: DescriptionOfStudyPerformed

SISA & SWA - System Impact Study Agreement and Study Work Agreement

(h) Concept: DescriptionOfStudyPerformed

ITC – Interconnector, FSA/SWA – Facilities Study Agreement/Study Work Agreement

(i) Concept: DescriptionOfStudyPerformed

BEC - Bethlehem Energy Center, FES - Feasibility Study

(j) Concept: DescriptionOfStudyPerformed

FESA - Feasibility Study Agreement

(k) Concept: DescriptionOfStudyPerformed

FSA/SWA - Facility Study Agreement/Study Work Agreement

(l) Concept: DescriptionOfStudyPerformed

FSA - Facility Study Agreement

(m) Concept: DescriptionOfStudyPerformed

SWA - Study Work Agreement

(n) Concept: DescriptionOfStudyPerformed

SRIS SWA - System Reliability Impact Study Study Work Agreement

(o) Concept: DescriptionOfStudyPerformed

SRIS - System Reliability Impact Study

(p) Concept: DescriptionOfStudyPerformed

SISA/SWA - System Impact Study Agreement/Study Work Agreement

(q) Concept: DescriptionOfStudyPerformed

FESA/SWA - Feasibility Study Agreement/Study Work Agreement

(r) Concept: DescriptionOfStudyPerformed

SWA-FES - Study Work Agreement Feasability Study

(s) Concept: DescriptionOfStudyPerformed

SIS - System Impact Study

(t) Concept: DescriptionOfStudyPerformed

FES - Feasibility Study

(u) Concept: DescriptionOfStudyPerformed

LFIP - Large Facility Interconnection Procedures


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
OTHER REGULATORY ASSETS (Account 182.3)
  1. Report below the particulars (details) called for concerning other regulatory assets, including rate order docket number, if applicable.
  2. Minor items (5% of the Balance in Account 182.3 at end of period, or amounts less than $100,000 which ever is less), may be grouped by classes.
  3. For Regulatory Assets being amortized, show period of amortization.
CREDITS
Line No.
DescriptionAndPurposeOfOtherRegulatoryAssets
Description and Purpose of Other Regulatory Assets
(a)
OtherRegulatoryAssets
Balance at Beginning of Current Quarter/Year
(b)
IncreaseDecreaseInOtherRegulatoryAssets
Debits
(c)
OtherRegulatoryAssetsWrittenOffAccountCharged
Written off During Quarter/Year Account Charged
(d)
OtherRegulatoryAssetsWrittenOffRecovered
Written off During the Period Amount
(e)
OtherRegulatoryAssets
Balance at end of Current Quarter/Year
(f)
1
(a)(b)
Regulatory Tax Asset (FAS 109)
(es)
200
(hv)(hw)
853,776
(kg)
853,776
2
(c)
NY Energy Highway Transmission Dev. Costs
(et)
4,230,417
(hx)(hy)
384,583
(kh)(ki)
4,615,000
(mr)
3,845,833
3
(d)(e)
Deferred Environmental Restoration Costs
(eu)
362,754,777
(hz)(ia)
9,879,175
(kj)(kk)
2,592,478
(ms)(mt)
370,041,474
4
(f)(g)
Storm Restoration Costs Deferred
(ev)
6,398,895
(ib)(ic)
7,454,444
(kl)(km)
5,750,000
(mu)(mv)
8,103,339
5
(h)(i)
Revenue Decoupling Mechanism - Electric
(ew)
6,398,895
(id)
7,454,444
(kn)
5,750,000
(mw)
8,103,339
6
(j)(k)
Asset Retirement Obligation Regulatory Asset
(ex)
13,652,695
(ie)
206,394
(ko)
200,824
(mx)(my)
13,658,265
7
(l)(m)
NYPA Residential Hydropower Benefit Reconciliation
(ey)
13,652,695
(if)(ig)
728,792
(kp)(kq)
410,599
(mz)(na)
318,193
8
(n)(o)
Gas Adjustment Clause
(ih)(ii)
6,539,135
(kr)(ks)
3,182,452
(nb)(nc)
3,356,683
9
(p)(q)
Gas Futures - Gas Supply
(ez)
137,765
(ij)(ik)
1,883,473
(kt)(ku)
1,765,520
(nd)(ne)
255,718
10
(r)(s)
Electric Swaps - Electric Supply
(fa)
8,595,971
(il)(im)
19,770,537
(kv)(kw)
28,366,508
(nf)
255,717
11
(t)(u)(v)
Transportation Adjustment Clause Imbalance Surcharg
(fb)
8,595,971
(in)(io)
26,058
(kx)(ky)
28,366,509
12
(w)(x)(y)
Medicare Act Tax Benefit Deferral
(fc)(fd)
800,177
(ip)
26,058
(nk)(nl)
800,177
13
(z)(aa)(ab)
Commodity Timing Impact
(fe)(ff)
3,919,808
(iq)
6,981,811
(kz)
10,901,619
(nm)(nn)(no)
3,919,808
14
(ac)(ad)(ae)
Clean Energy Standard
(fg)(fh)
861,304
(ir)(is)
6,649,944
(la)(lb)
7,511,248
(np)(nq)
861,304
15
(af)(ag)(ah)
Interim Gas EE Def
(fi)(fj)
3,833,679
(it)(iu)
19,855
(lc)
7,511,248
(nr)(ns)(nt)
3,853,534
16
(ai)(aj)(ak)
Pension Benefits
(fk)(fl)
98,971,889
(iv)(iw)(ix)
23,769,015
(ld)
38,453,283
17
(al)(am)(an)
Postretirement benefits other than pension
(fm)(fn)
37,153,180
(iy)(iz)
47,786,972
(le)(lf)(lg)
10,633,792
(ny)(nz)(oa)
37,153,180
18
(ao)(ap)(aq)
Deferral Summary Case 10-E-0050
(fo)(fp)
904,516
(ja)
47,786,972
(lh)(li)
10,633,791
(ob)(oc)
904,516
19
(ar)(as)(at)
Merchant Function Charge - Electric
(fq)
904,516
(od)
904,516
20
(au)(av)(aw)
Revenue Decoupling Mechanism - Gas
5,752,011
5,752,011
21
(ax)(ay)(az)
Pension Expense Deferred
(fr)(fs)
5,752,011
(jb)
1,750,119
(oe)(of)(og)
7,502,130
22
(ba)(bb)(bc)
Excess AFUDC - Electric Plant in Service
(ft)(fu)
84,187
(jc)
1,750,119
(lj)
4,310
23
(bd)(be)(bf)
OPEB Expense Deferred
(fv)
84,187
(jd)
452,423
(lk)(ll)
452,423
(ok)(ol)
452,423
24
(bg)(bh)(bi)
Incentive Return on Retirement Funding
(je)
452,423
(lm)
452,423
25
(bj)(bk)(bl)
Legacy Transition Charge
(fy)(fz)
1,658,045
(ln)
1,658,045
(oo)(op)
1,658,045
26
(bm)(bn)(bo)
Electric Plant in Service Excess AFUDC
(ga)(gb)
390,140
27
(bp)(bq)(br)
Electricity Supply Reconciliation Mechanism
(gc)(gd)
10,222,339
(jf)
29,354,378
(lq)(lr)
31,070,812
(ot)(ou)(ov)
8,505,905
28
(bs)(bt)(bu)
Reforming the Energy Vision Demo Proj - Incr O&M
(ge)(gf)
4,823,074
(jg)(jh)
66,381
(ls)
31,070,812
(ow)(ox)(oy)
4,889,455
29
(bv)(bw)(bx)
Vegetation Management Deferral
(gg)(gh)
4,639,671
(ji)
66,381
(oz)(pa)
4,639,671
30
(by)(bz)(ca)
Merchant Function Charge - Gas
(jj)
15,845
31
(cb)(cc)(cd)
State Regulatory Asset (FAS 109)
(gk)(gl)
195,936
(jk)
15,845
(pe)(pf)
195,936
32
(ce)(cf)(cg)
Reforming the Energy Vision Proj - Incr Cap
(gm)(gn)
195,936
(pg)(ph)
195,936
33
(ch)(ci)(cj)
Revenue Sharing Mechanism
(go)
683,139
(jl)
244,216
(lt)
42,221
(pi)(pj)
885,134
34
(ck)(cl)(cm)
Deferred Community Carrying Charges Elec
(gp)
683,139
(jm)(jn)
2,975,755
(lu)(lv)
2,975,755
(pk)
885,134
35
(cn)(co)(cp)
Deferred Community Carrying Charges Gas
16,365,518
(jo)(jp)
17,755
(lw)(lx)
17,755
16,365,518
36
(cq)(cr)(cs)(ct)(cu)
Enhanced SBC Program Deferral
(gq)(gr)
16,365,518
(jq)(jr)
12,755,322
(ly)(lz)
13,168
(pl)(pm)(pn)
12,742,154
37
(cv)(cw)(cx)(cy)
Dunkirk Settlement Deferral
(gs)(gt)(gu)
16,365,518
(js)
12,755,322
(ma)
13,168
(po)(pp)(pq)
16,365,518
38
(cz)(da)(db)(dc)
LED Facility Revenue/Charge Deferral
39
(dd)(de)(df)(dg)
LED Dist Lost Delivery Revenue Deferral
40
(dh)(di)(dj)(dk)
LED Cost of Removal Deferral
41
(dl)(dm)(dn)(do)
Rate Case Expense - Electric
(jt)
2,900
(mb)
123,250
42
(dp)(dq)(dr)(ds)
Rate Case Expense - Gas
(mc)(md)
99,000
43
(dt)(du)(dv)(dw)
Merchant Function Charge (MFC) - Imbalance - Gas
44
(dx)(dy)(dz)(ea)
Property Tax Expense Deferral- Elec
(hn)(ho)(hp)
3,167,723
(jy)(jz)
2,470,358
(mg)(mh)
1,469,769
(qj)(qk)(ql)
4,168,312
45
(eb)(ec)(ed)(ee)
System Performance Adjustment
(hq)(hr)
198,138
46
(ef)(eg)(eh)(ei)
Clean Energy Fund Deferral-Gas
(hs)
198,138
(ml)
84,487
(qp)(qq)
115,805
47
(ej)(ek)(el)
Clean Energy Fund Defberral-Elec
(ht)
212,753
(qr)
212,753
48
(em)(en)
Oil to Gas Conversion Deferral
(hu)
212,753
(kf)
16,803
(mm)
96,345
(qs)
133,211
49
(eo)(ep)
Management Audit - Elec
212,753
16,803
(mn)
33,600
(qt)
33,600
50
(eq)(er)
Management Audit - Gas
(mo)
6,400
(qu)
6,400
44
TOTAL
(qv)
517,804,913


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
FOOTNOTE DATA

(a) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The objectives of accounting for income taxes are to recognize (a) the amount of taxes payable or refundable for the current year, and (b) deferred tax liabilities and assets for the future tax consequences of events that have been recognized in the Company's financial statements or tax returns.

(b) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: a, Value: testing
(c) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

This account represents an allowance of nonrecurring costs associated with the Electric Transmission Energy Highway project that was transferred to account 182.2 - Unrecovered plant and regulatory study costs for a project that is not going into construction. In Rate Case 17-E-0238, the PSC allowed recovery of $4.615 million (Appendix 5, Schedule 1) with a 3 year amortization recovery period (April 2018 - March 2021). The balance will be amortized in the amount of $1.538 million each Rate Year from account 182.2.

(d) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: a, Value: NY Energy Highway Transmission Dev. Costs
(e) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Section 10.1.6 of the Joint Proposal of 17-E-0238 and 17-E-0239 provides for the recoveries of Site Investigation and Remediation expenses. The Company will reconcile the expense to the annual rate allowance of $27.321 million for electric and $4.821 million for gas. Any under- or over-expenditures are deferred for future refund to, or recovery from customers.

(f) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: a, Value: Deferred Environmental Restoration Costs
(g) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Section 10.1.15 of the Joint Proposal of 17-E-0238, the Company is authorized a base rate allowance of $23 million each rate year. The Company will defer the difference between the base rate allowance and actual major storm incremental costs. Balance in account represents Storm Restoration Costs that are allowed to be deferred and have been deferred by the Company with permission from the PSC for future recoveries based on various rate years. These costs are allowed to be collected from customers. The expense deferred in account 1823006 should be analyzed in conjunction with account 2540314 which holds the respective allowances for storm deferrals which match up with the expenses deferred in 1823006.

(h) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: a, Value: Storm Restoration Costs Deferred
(i) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The Company's Electric Tariff has a mechanism (PSC No. 220, Rule 57 effective April 2018 per Section 3.5 of rate case 17-E-0238) that permits the Company to defer the difference between revenue per customer targets and actual revenues.

(j) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The Company recovers cost of removal through its depreciation rates, as such the Company defers recognition of the effects of the asset retirement obligation.

(k) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: a, Value: Revenue Decoupling Mechanism - Electric
(l) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 7, Column: a, Value: Asset Retirement Obligation Regulatory Asset
(m) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The Company's Electric Tariff has a mechanism (PSC No. 220, Rule 46.2.6 effective April 2018 per Case 17-E-0238 section 10.1.25) that permits the Company to reconcile the benefits associated with the net market value of NYPA Rural & Domestic power, the benefit of the monthly Residential Consumer Discount Program payment and the Residential Agricultural Discount Program to the amounts credited to customers.

(n) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

This account represents the monthly the Gas Adjustment Clause (GAC) deferral. The GAC deferral entry takes into account the difference between (1) the actual gas cost recoveries from customers and (2) the actual gas costs incurred by the Company for gas purchased from suppliers. The deferral is filed annually for the period of September to August and submitted to the PSC by October 15th.  After the filing is made, the balance is transferred to an imbalance regulatory deferral account and is recovered or refunded to customers in the next calendar period.

(o) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 8, Column: a, Value: NYPA Residential Hydropower Benefit Reconciliation
(p) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

As commodity costs, including realized gains and losses on commodity derivatives, are refunded to or recovered from customers through the Company's gas recovery mechanism, a regulatory asset or liability is recorded as an offset to the unrealized gain or loss on a derivative asset in accordance with ASC 980 under US GAAP.

(q) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 9, Column: a, Value: Gas Adjustment Clause
(r) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

As commodity costs, including realized gains and losses on commodity derivatives, are refunded to or recovered from customers through the Company's electric cost recovery mechanism, a regulatory asset or liability is recorded as an offset to the unrealized gain or loss on a derivative asset in accordance with ASC 980 under US GAAP.

(s) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 10, Column: a, Value: Gas Futures - Gas Supply
(t) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 11, Column: a, Value: Electric Swaps - Electric Supply
(u) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

This account represents the Refund/Surcharge for prior years’ TAC (Transportation Adjustment Clause) imbalances (i.e. over/under collection). Dependent on the position/year of the imbalance amount, debits and/or credits can represent amortization of the imbalances and accrued interest on the declining balances. The account is filed annually for the period of September – August. Amortization of refund/surcharge occur from January to December and relate to prior GAC (Gas Adjustment Clause) Gas year September - August.

(v) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 11, Column: a, Value: Medicare Act Tax Benefit Deferral
(w) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 12, Column: a, Value: Transportation Adjustment Clause Imbalance Surchane
(x) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 12, Column: a, Value: Commodity Timing Impact
(y) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

This account represents asset related to Medicare Act Tax Benefit deferral to be recovered from customers. NMPC rate cases 12-E-0201 & 12-G-0202 includes the pro-rata allocation of deferral credits for this account. Effective April 2018, rate case 17-G-0239 required an additional pro rata allocation credit to create the Gas Rate Plan Deferral Credit. This mechanism is discontinued under case 17-G-0239.

(z) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: a, Value: Clean Energy Standard
(aa) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: a, Value: Medicare Act Tax Benefit Deferral
(ab) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Purpose of this account is to reconcile commodity expense in a given month with commodity revenue in the same month, with the difference being collected from or returned to customers.

(ac) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

On August 1, 2016, the PSC issued an order (Case 15-E-0302) to implement a Large-Scale Renewable Program and Clean Energy Standards (CES). Under this program, the Company is required to purchase the percentage of Renewable Energy Credits to support new renewable generation sources and Zero Emission Credits to support Zero-Emission-nuclear power from NYSERDA and recover costs from ratepayers through commodity charges on customer bills.

(ad) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 14, Column: a, Value: Commodity Timing Impact
(ae) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 14, Column: a, Value: Interim Gas EE Def
(af) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

To establish recoverable incremental expenditure for interim gas programs and associated carrying charges for disposition in a future rate case pursuant to Case 07-M-0548 issued and effective March 4, 2015.  Deferred with carrying charges using the Other Customer Capital Rate.

(ag) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 15, Column: a, Value: Pension Benefits
(ah) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 15, Column: a, Value: Clean Energy Standard
(ai) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Account represents actuarial gain/loss on prior service cost that will be amortized into expense over a set period of time.

(aj) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: a, Value: Interim Gas EE Def
(ak) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: a, Value: Postretirement benefits other than pension
(al) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Account represents actuarial gain/loss on prior service cost that will be amortized into expense over a set period of time.

(am) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: a, Value: Deferral Summary Case 10-E-0050
(an) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: a, Value: Pension Benefits
(ao) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 18, Column: a, Value: Postretirement benefits other than pension
(ap) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 18, Column: a, Value: Merchant Function Charge - Electric
(aq) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The purpose of this account is to amortize the deferral summary balance per rate case 10-E-0050. In line with rate case 12-E-0201, amortization of the balance has taken place, and the remaining balance of $3.1 million in the account will remain until the next rate case. Pursuant to the new electric rate case 17-E-0238, the Company was authorized to create an Electric Rate Plan Deferral Credit to promote rate stability and mitigate bill impacts for our customers. In April 2018, $2.245 million was transferred from the Deferral Summary case 10-E balance to the Electric Rate Plan Deferral Credit. This mechanism is discontinued under Case 17-E-0238.

(ar) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The Merchant Function Charge (MFC) is applied to the customer’s bill when the customer receives electricity supply from the Company. This charge includes costs associated with commodity related credit and collections, commodity related uncollectible expense, electric supply procurement costs and working capital for electric supply. This charge is applied to the Electricity Supply portion of a customer’s bill. This charge will not be billed if the customer chooses and alternate supplier. Based on rate case 17-E-0238 the Company is allowed to defer the difference between the revenue for the MFC and the revenue requirement.

(as) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 19, Column: a, Value: Revenue Decoupling Mechanism - Gas
(at) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 19, Column: a, Value: Deferral Summary Case 10-E-0050
(au) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 20, Column: a, Value: Pension Expense Deferred
(av) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 20, Column: a, Value: Merchant Function Charge - Electric
(aw) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The Company's Gas Tariff has a mechanism (PSC No. 219, Rule 32 effective April 2018 per Section 4.6, of rate case 17-G-0239) that permits the Company to defer the difference between revenue per customer targets and actual revenues.

(ax) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Section 10.1.1 of the Joint Proposal in Cases 17-E-0238 & 17-E-0239 require the Company to defer the difference between actual Pension and OPEB costs and the annual revenue requirements for Pension and OPEB costs.

(ay) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 21, Column: a, Value: Excess AFUDC - Electric Plant in Service
(az) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 21, Column: a, Value: Revenue Decoupling Mechanism - Gas
(ba) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Allowance for Funds Used During Construction given to the Company, which are being amortized April 2004-May 2023.

(bb) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: a, Value: Pension Expense Deferred
(bc) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: a, Value: OPEB Expense Deferred
(bd) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 23, Column: a, Value: Excess AFUDC - Electric Plant in Service
(be) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Section 10.1.1 of the Joint Proposal in Cases 17-E-0238 & 17-E-0239 require the Company to defer the difference between actual Pension and OPEB costs and the annual revenue requirements for Pension and OPEB costs.

(bf) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 23, Column: a, Value: Incentive Return on Retirement Funding
(bg) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 24, Column: a, Value: Legacy Transition Charge
(bh) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 24, Column: a, Value: OPEB Expense Deferred
(bi) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

This deferral mechanism discontinued April 2013. The balance of this account represents partially amortized amount per Section 4.4.1 and Appendix 6, Schedule 13 of the Joint Proposal per Case 12-G-0202. In April 2018, rate case 17-G-0239 transferred a pro-rata allocation of this account, a portion was used to create the Gas Rate Plan Deferral Credit. Remaining balance will be considered in future rate cases.

(bj) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: a, Value: Electric Plant in Service Excess AFUDC
(bk) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The Company's Electric Tariff has a mechanism (PSC No. 220, Rule 46.2 effective April 2018 per case 17-E-0238 section10.1.25) that permits the Company to recover from customers costs associated with Legacy power agreements and reconcile the revenues and costs.

(bl) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: a, Value: Incentive Return on Retirement Funding
(bm) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 26, Column: a, Value: Electricity Supply Reconciliation Mechanism
(bn) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Allowance for Funds Used During Construction given to the Company, which are being amortized April 2004-April 2038.

(bo) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 26, Column: a, Value: Legacy Transition Charge
(bp) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: a, Value: Electric Plant in Service Excess AFUDC
(bq) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The Company's Electric Tariff has a mechanism (PSC No. 220, Rule 46.3 effective April 2018 per case 17-E-0238 section 10.1.25) that permits the Company to recover from customers costs associated with purchased power agreements and reconcile the revenues and costs.

(br) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: a, Value: Reforming the Energy Vision Demo Proj - Incr O&M
(bs) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

In Case 14-M-0101 (Proceeding on Motion of the Commission in Regard to Reforming the Energy Vision; issued/effective 02/26/2015), the State of New York PSC directed the Company to engage third parties and develop concepts for demonstration projects related to Reforming the Energy Vision (REV).

Additionally, per the order, utilities are permitted to defer the revenue requirement impacts of the incremental cost of demonstration projects, until their next rate plan. This account captures the deferral of incremental revenue requirement amounts for incremental O&M associated with the Company’s REV Demonstration Projects. At the inception of the deferral, the REV Demonstration Projects are as follows: (1) Fruit Belt Community Solar Project (Buffalo, NY), (2) Potsdam Resiliency Project (Potsdam, NY), (3) Distributed System Platform Project (Buffalo, NY) and (4) Demand Reduction Project (Clifton Park, NY). Per Rate Case 17-E-0238, the Company will defer costs associated with addtioanl REV demostration pojects.

(bt) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 28, Column: a, Value: Electricity Supply Reconciliation Mechanism
(bu) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 28, Column: a, Value: Vegetation Management Deferral
(bv) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 29, Column: a, Value: Merchant Function Charge - Gas
(bw) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 29, Column: a, Value: Reforming the Energy Vision Demo Proj - Incr O&M
(bx) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

This account holds the deferral for later recovery of the cost that the Company has incurred to comply with new federal regulations application to vegetation management practices on the electric transmission system. The incremental work performed to comply with the regulation is the basis for deferral of the incremental expenditures incurred for FY 2015 in agreement with Appendix 7, Section 1.2.2. of the Joint Proposal approved by NY PSC in Case 12-E-0201. Effective April 2018, PSC Case 17-E-0238 transferred a pro-rata allocation, $11.5 million was used to create the Electric Rate Plan Deferral Credit. This mechanism is discontinued under case 17-E-0238.

(by) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The Company's Gas Tariff has a mechanism (PSC No. 219, Rule 33 effective April 2018 per case 17-G-0239) that permits the Company to recover from customers costs associated with energy supply procurement, credit and collections and uncollectibles as well as working capital on purchased gas and gas storage.

(bz) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 30, Column: a, Value: Reforming the Energy Vision Proj - Incr Cap
(ca) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 30, Column: a, Value: Vegetation Management Deferral
(cb) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 31, Column: a, Value: Reforming the Energy Vision Proj - Incr Cap
(cc) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The objectives of accounting for income taxes are to recognize (a) the amount of taxes payable or refundable for the current year, and (b) deferred tax liabilities and assets for the future tax consequences of events that have been recognized in the Company's financial statements or tax returns.

(cd) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 31, Column: a, Value: Merchant Function Charge - Gas
(ce) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 32, Column: a, Value: State Regulatory Asset (FAS 109)
(cf) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

In Case 14-M-0101 ("Proceeding on Motion of the Commission in Regard to Reforming the Energy Vision; issued/effective 02/26/2015), the State of New York PSC directed the Company to engage third parties and develop concepts for demonstration projects related to Reforming the Energy Vision (REV).

Additionally, per the order, utilities are permitted to defer the revenue requirement impacts of the incremental cost of demonstration projects, until their next rate plan.

This account covers the deferral of incremental revenue requirement amounts for in-service CAPEX associated with the Company’s REV Demonstration Projects. At the inception of the deferral, the REV Demonstration Projects are as follows: (1) Fruit Belt Community Solar Project (Buffalo, NY), (2) Potsdam Resiliency Project (Potsdam, NY), (3) Distributed System Platform Project (Buffalo, NY) and (4) Demand Reduction Project (Clifton Park, NY). (5) Smart City Project (Schenectady, NY). Per Rate Case 17-E-0238, the Company will defer costs associated with addtioanl REV demostration pojects.

(cg) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 32, Column: a, Value: Revenue Sharing Mechanism
(ch) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

This account records (1) the current year's Net Revenue Sharing (NRS) deferral and (2) the amortization of prior year NRS imbalances (i.e. net over or under collections).  In accordance with rate case 17-G-0239 and the PSC 219 tariff (Rule 26), the Company sets delivery revenue targets for SC 6 and combined SC9/ SC14 service classes each rate year and reconciles actual fiscal year revenues to these targets. The company shares with participating service classes of customers 90% of the difference vs targets in SC 6 revenues and 100% of the difference in the combined SC9/14 revenues vs targets. Additionally, the annual filing with the PSC occurs during June of each year, with new rates effective August 1st.

(ci) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: a, Value: Deferred Community Carrying Charges Elec
(cj) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: a, Value: State Regulatory Asset (FAS 109)
(ck) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Section 10.1 of Joint Proposal in case 17-E-0238 requires the Company to defer interest on regulatory assets.

(cl) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 34, Column: a, Value: Revenue Sharing Mechanism
(cm) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 34, Column: a, Value: Deferred Community Carrying Charges Gas
(cn) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 35, Column: a, Value: Dunkirk Settlement Deferral
(co) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 35, Column: a, Value: Deferred Community Carrying Charges Elec
(cp) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Section 10.1 of Joint Proposal in rate case 17-E-0238 requires the Company to defer interest on regulatory assets.

(cq) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: a, Value: Dunkirk Settlement Deferral
(cr) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: a, Value: Deferred Community Carrying Charges Gas
(cs) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Per Case 17-E-0238, System Benefit Charge costs will continue to be reconciled pursuant to Public Service Commission 220 Rule 41. Energy Efficiency Portfolio Standard deferral was re-classed to a separate GL account per Public Service Commission request in July 2018.

(ct) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: a, Value: LED Facility Revenue/Charge Deferral
(cu) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: a, Value: Enhanced SBC Program Deferral - Elec
(cv) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 37, Column: a, Value: LED Facility Revenue/Charge Deferral
(cw) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

This account carries the deferred charges for RSS (Reliability Support Service) paid to Dunkirk totaling $57 million as per RSS agreement rate case 12-E-0136 (Petition of Dunkirk Power LLC and NRG energy Inc for Waiver of generator Retirement ) and rate case 12-E-0201. Pursuant to the new electric rate case 17-E-0238, the Company was authorized to create an Electric Rate Plan Deferral Credit to promote rate stability and mitigate bill impacts for our customers. In April 2018, a pro rata allocation was transferred from the Dunkirk Settlement deferral balance to the Electric Rate Plan Deferral Credit. This mechanism is discontinued under case 17-E-0238.

(cx) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 37, Column: a, Value: LED Dist Lost Delivery Revenue Deferral
(cy) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 37, Column: a, Value: Enhanced SBC Program Deferral - Elec
(cz) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 38, Column: a, Value: Dunkirk Settlement Deferral
(da) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The Company filed tariff amendments to incorporate Light Emitting Diode (LED) street lighting fixture options, P.S.C. No 214 - Electricity. Municipalities have expressed interest to NMPC in replacing the non-LED fixtures with LED fixtures. The company requested a deferral for future recovery equal to the return of and return on (1) LED facility costs not included in the proposed rate, (2) incremental cost of removal incurred by the Company, and (3) any lost delivery kilowatt-hour (kWh) sales revenue. (case 15-E-0645)

(db) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 38, Column: a, Value: LED Cost of Removal Deferral
(dc) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 38, Column: a, Value: LED Dist Lost Delivery Revenue Deferral
(dd) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 39, Column: a, Value: Rate Case Expense - Electric
(de) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 39, Column: a, Value: LED Facility Revenue/Charge Deferral
(df) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The Company filed tariff amendments to incorporate Light Emitting Diode (LED) street lighting fixture options, P.S.C. No 214 - Electricity. Municipalities have expressed interest to NMPC in replacing the non-LED fixtures with LED fixtures. The company requested a deferral for future recovery equal to the return of and return on (1) LED facility costs not included in the proposed rate, (2) incremental cost of removal incurred by the Company, and (3) any lost delivery kilowatt-hour (kWh) sales revenue. (case 15-E-0645)

(dg) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 39, Column: a, Value: LED Cost of Removal Deferral
(dh) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 40, Column: a, Value: Rate Case Expense - Gas
(di) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 40, Column: a, Value: Rate Case Expense - Electric
(dj) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The Compnay filed tariff amendments to incorporate Light Emitting Diode (LED) street lighting fixture options, P.S.C. No 214 - Electricity. Municipalities have expressed interest to NMPC in replacing the non-LED fixtures with LED fixtures. The company requested a deferral for future recovery equal to the return of and return on (1) LED facility costs not included in the proposed rate, (2) incremental cost of removal incurred by the Company, and (3) any lost delivery kilowatt-hour (kWh) sales revenue. (case 15-E-0645)

(dk) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 40, Column: a, Value: LED Dist Lost Delivery Revenue Deferral
(dl) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The balance in this account represents the incremental rate case expenses incurred associated with Case 17-E-0238 (Electric). The rate case expenses for Case 17-E-0238 are deferred as a regulatory asset. In the Company's current rate cases 17-E-0238 & 17-G-0239, the balance in the account will be amortized over three Rate Years (April 2018 - March 2021) under the rate plan in accordance to Appendix 1, Schedule 1.

(dm) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: a, Value: LED Cost of Removal Deferral
(dn) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: a, Value: Rate Case Expense - Gas
(do) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: a, Value: Merchant Function Charge (MFC) - Imbalance - Gas
(dp) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: a, Value: Merchant Function Charge (MFC) - Imbalance - Gas
(dq) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: a, Value: Property Tax Expense Deferral- Elec
(dr) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The balance in this account represents the incremental rate case expenses incurred associated with Case 17-G-0239 (Gas). The rate case expenses for Case 17-G-0239 are deferred as a regulatory asset. In the Company's current rate cases 17-E-0238 & 17-G-0239, the balance in the account will be amortized over three Rate Years (April 2018 - March 2021) under the rate plan in accordance to Appendix 1, Schedule 2.

(ds) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: a, Value: Rate Case Expense - Electric
(dt) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: a, Value: Property Tax Expense Deferral- Elec
(du) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

This account contains the MFC (Merchant Function Charge) Gas Imbalance surcharges/refunds and associated carrying charges. The MFC is included on the customers bills and annual recoveries are compared to annual amounts allowed per the PSC. Any imbalance is filed with the PSC annually and collected/refunded from customers from April through March.

(dv) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: a, Value: Rate Case Expense - Gas
(dw) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: a, Value: System Performance Adjustment
(dx) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: a, Value: Merchant Function Charge (MFC) - Imbalance - Gas
(dy) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: a, Value: Clean Energy Fund Deferral-Gas
(dz) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: a, Value: System Performance Adjustment
(ea) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Section 10.1.7 of the Joint Proposal in Case 17-E-0238 requires the Company to defer 80% of the difference between actual property taxes (excluding the effects of property tax refunds) and the rate allowance ($183.024 million in Rate Year One, $189.211 million in Rate Year Two, and $195.164 million in Rate Year Three).

(eb) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: a, Value: Property Tax Expense Deferral- Elec
(ec) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: a, Value: Clean Energy Fund Defberral-Elec
(ed) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

This account represents the Refund/Surcharge for prior years’ SPA (System Performance Adjustment) imbalances (i.e. over/under collection). This account is filed annually for the period of September - August and is submitted to the PSC by October 15th.

(ee) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: a, Value: Clean Energy Fund Deferral-Gas
(ef) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: a, Value: Oil to Gas Conversion Deferral
(eg) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: a, Value: Clean Energy Fund Defberral-Elec
(eh) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Per PSC Case 14-M-0094 et al. (Issued/Effective January 21, 2016), NYSERDA’s clean energy activities are consolidated under the umbrella of the Clean Energy Fund (CEF). The legacy program (and its associated deferral balance) existing prior to this case related to the Gas Energy Efficiency Portfolio Standard (EEPS) was consolidated into this newly created deferral account to track CEF activity.

 

Per Tariff Leaf 122.1 of PSC No. 219, Rule 31.1A (CEF Surcharge Rate). Beginning on March 1, 2016, the CEF Surcharge Rate collects funds associated with NYSERDA-run EEPS activities as well as over or under collections associated with company-run EEPS programs for the period prior to 2016.

(ei) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: a, Value: System Performance Adjustment
(ej) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: a, Value: Clean Energy Fund Deferral-Gas
(ek) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: a, Value: Oil to Gas Conversion Deferral
(el) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Per PSC case 14-M-0094 et al. (Issued/Effective January 21, 2016), NYSERDA’s clean energy activities are consolidated under the umbrella of the Clean Energy Fund (CEF). Legacy programs (and their associated deferral balances) existing prior to this case, including the Renewable Portfolio Standard (RPS), the System Benefit Charge (SBC) III/IV and the Electric Energy Efficiency Portfolio Standard (EEPS), were consolidated into this newly created deferral account to track CEF activity.

 

Per Tariff Leaf 221 of PSC No. 220, Rule 41.3 (CEF Surcharge Rate). Beginning on March 1, 2016, the CEF Surcharge Rate will collect funds associated with NYSERDA administered clean energy activities, including RPS, EEPS, SBC IV, and CEF, as well as over- or under-collections associated with Company administered EEPS programs for the period prior to 2016.

(em) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: a, Value: Clean Energy Fund Defberral-Elec
(en) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Per rate case 17-G-0239 (Section 10.1.22, Section 13.8.2 & Appendix 6, Schedule 13), the Company continue its oil to gas conversion deferral. NMPC will defer the difference between conversion cost and annual rate allowance of $0.764 million, the cost of which will not exceed $1 million annually.

(eo) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: a, Value: Oil to Gas Conversion Deferral
(ep) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The balance in this account represents the NY PSC management audit costs incurred. The management audit expenses will be deferred as a regulatory asset. As approved in the Company's Rate Case 17-E-0238 & 17-G-0239, Appendix 5, Schedule 1, the balance in the account will be amortized over five Rate Years (April 2018 - March 2023) for $67,200 each Rate Year.

(eq) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

The balance in this account represents the NY PSC management audit costs incurred. The management audit expenses will be deferred as a regulatory asset. As approved in the Company's Rate Case 17-E-0238 & 17-G-0239, Appendix 6, Schedule 1, the balance in the account will be amortized over five Rate Years (April 2018 - March 2023) for $12,800 each Rate Year.

(er) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 7, Column: a, Value: Management Audit - Elec
(es) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: b, Value: 0
(et) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: b, Value: 0
(eu) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: b, Value: 4230417
(ev) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: b, Value: 362754777
(ew) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: b, Value: 0
(ex) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: b, Value: 0
(ey) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 7, Column: b, Value: 0
(ez) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 9, Column: b, Value: 0
(fa) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 10, Column: b, Value: 137765
(fb) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 11, Column: b, Value: 800177
(fc) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 12, Column: b, Value: 3919808
(fd) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 12, Column: b, Value: 0
(fe) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: b, Value: 861304
(ff) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: b, Value: 800177
(fg) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 14, Column: b, Value: 3919808
(fh) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 14, Column: b, Value: 3833679
(fi) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 15, Column: b, Value: 98971889
(fj) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 15, Column: b, Value: 861304
(fk) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: b, Value: -37153180
(fl) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: b, Value: 3833679
(fm) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: b, Value: 904516
(fn) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: b, Value: 98971889
(fo) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 18, Column: b, Value: -37153180
(fp) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 18, Column: b, Value: 0
(fq) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 19, Column: b, Value: 0
(fr) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 21, Column: b, Value: 84187
(fs) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 21, Column: b, Value: 0
(ft) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: b, Value: 0
(fu) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: b, Value: 5752011
(fv) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 23, Column: b, Value: 8914
(fw) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 24, Column: b, Value: 1658045
(fx) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 24, Column: b, Value: 0
(fy) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: b, Value: 8914
(fz) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: b, Value: 390140
(ga) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 26, Column: b, Value: 10222339
(gb) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 26, Column: b, Value: 1658045
(gc) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: b, Value: 4823074
(gd) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: b, Value: 390140
(ge) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 28, Column: b, Value: 10222339
(gf) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 28, Column: b, Value: 4639671
(gg) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 29, Column: b, Value: 4823074
(gh) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 29, Column: b, Value: 1
(gi) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 30, Column: b, Value: 195936
(gj) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 30, Column: b, Value: 4639671
(gk) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 31, Column: b, Value: 0
(gl) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 31, Column: b, Value: 1
(gm) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 32, Column: b, Value: 683139
(gn) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 32, Column: b, Value: 0
(go) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: b, Value: 0
(gp) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 34, Column: b, Value: 0
(gq) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: b, Value: 107778
(gr) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: b, Value: 0
(gs) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 37, Column: b, Value: 107778
(gt) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 37, Column: b, Value: 0
(gu) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 37, Column: b, Value: 77765
(gv) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 38, Column: b, Value: 16365518
(gw) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 38, Column: b, Value: 3264
(gx) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 38, Column: b, Value: 77765
(gy) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 39, Column: b, Value: 107778
(gz) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 39, Column: b, Value: 706941
(ha) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 39, Column: b, Value: 3264
(hb) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 40, Column: b, Value: 77765
(hc) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 40, Column: b, Value: 706941
(hd) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 40, Column: b, Value: 580246
(he) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: b, Value: 580246
(hf) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: b, Value: 3264
(hg) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: b, Value: 18617
(hh) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: b, Value: 3167723
(hi) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: b, Value: 18617
(hj) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: b, Value: 706941
(hk) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: b, Value: 580246
(hl) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: b, Value: 3167723
(hm) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: b, Value: 198138
(hn) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: b, Value: 18617
(ho) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: b, Value: 198138
(hp) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: b, Value: 0
(hq) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: b, Value: 3167723
(hr) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: b, Value: 0
(hs) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: b, Value: 212753
(ht) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: b, Value: 0
(hu) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: b, Value: 0
(hv) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: c, Value: 100000
(hw) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: c, Value: 0
(hx) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: c, Value: 4615000
(hy) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: c, Value: 0
(hz) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: c, Value: 384583
(ia) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: c, Value: 0
(ib) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: c, Value: 0
(ic) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: c, Value: 9879175
(id) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: c, Value: 0
(ie) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: c, Value: 0
(if) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 7, Column: c, Value: 0
(ig) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 7, Column: c, Value: 206394
(ih) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 8, Column: c, Value: 0
(ii) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 8, Column: c, Value: 728792
(ij) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 9, Column: c, Value: 6539135
(ik) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 9, Column: c, Value: 0
(il) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 10, Column: c, Value: 680471
(im) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 10, Column: c, Value: 0
(in) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 11, Column: c, Value: 0
(io) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 11, Column: c, Value: 19770537
(ip) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 12, Column: c, Value: 0
(iq) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: c, Value: 0
(ir) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 14, Column: c, Value: 6981811
(is) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 14, Column: c, Value: 0
(it) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 15, Column: c, Value: 6649944
(iu) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 15, Column: c, Value: 0
(iv) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: c, Value: 19856
(iw) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: c, Value: 19855
(ix) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: c, Value: 0
(iy) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: c, Value: 23769015
(iz) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: c, Value: 0
(ja) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 18, Column: c, Value: 0
(jb) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 21, Column: c, Value: 0
(jc) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: c, Value: 0
(jd) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 23, Column: c, Value: 0
(je) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 24, Column: c, Value: 0
(jf) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: c, Value: 0
(jg) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 28, Column: c, Value: 0
(jh) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 28, Column: c, Value: 29354378
(ji) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 29, Column: c, Value: 0
(jj) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 30, Column: c, Value: 0
(jk) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 31, Column: c, Value: 0
(jl) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: c, Value: 0
(jm) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 34, Column: c, Value: 0
(jn) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 34, Column: c, Value: 244216
(jo) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 35, Column: c, Value: 2975755
(jp) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 35, Column: c, Value: 0
(jq) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: c, Value: 0
(jr) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: c, Value: 17755
(js) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 37, Column: c, Value: 0
(jt) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: c, Value: 0
(ju) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: c, Value: 2900
(jv) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: c, Value: 0
(jw) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: c, Value: 2373
(jx) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: c, Value: 0
(jy) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: c, Value: 93
(jz) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: c, Value: 0
(ka) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: c, Value: 2470358
(kb) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: c, Value: 2154
(kc) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: c, Value: 0
(kd) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: c, Value: 0
(ke) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: c, Value: 2153
(kf) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: c, Value: 0
(kg) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: e, Value: 0
(kh) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: e, Value: 0
(ki) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: e, Value: 769167
(kj) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: e, Value: 0
(kk) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: e, Value: 4615000
(kl) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: e, Value: 2592478
(km) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: e, Value: 0
(kn) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: e, Value: 0
(ko) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: e, Value: 0
(kp) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 7, Column: e, Value: 200823
(kq) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 7, Column: e, Value: 0
(kr) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 8, Column: e, Value: 0
(ks) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 8, Column: e, Value: 410599
(kt) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 9, Column: e, Value: 0
(ku) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 9, Column: e, Value: 3182452
(kv) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 10, Column: e, Value: 0
(kw) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 10, Column: e, Value: 562519
(kx) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 11, Column: e, Value: 28366508
(ky) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 11, Column: e, Value: 0
(kz) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: e, Value: 0
(la) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 14, Column: e, Value: 0
(lb) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 14, Column: e, Value: 10901619
(lc) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 15, Column: e, Value: 0
(ld) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: e, Value: 0
(le) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: e, Value: 10633791
(lf) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: e, Value: 0
(lg) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: e, Value: 38453283
(lh) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 18, Column: e, Value: 0
(li) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 18, Column: e, Value: 10633792
(lj) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: e, Value: 0
(lk) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 23, Column: e, Value: 0
(ll) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 23, Column: e, Value: 4310
(lm) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 24, Column: e, Value: 0
(ln) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: e, Value: 0
(lo) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 26, Column: e, Value: 1658045
(lp) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 26, Column: e, Value: 0
(lq) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: e, Value: 4918
(lr) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: e, Value: 0
(ls) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 28, Column: e, Value: 0
(lt) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: e, Value: 0
(lu) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 34, Column: e, Value: 0
(lv) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 34, Column: e, Value: 42221
(lw) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 35, Column: e, Value: 0
(lx) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 35, Column: e, Value: 2975755
(ly) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: e, Value: 0
(lz) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: e, Value: 17755
(ma) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 37, Column: e, Value: 0
(mb) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: e, Value: 0
(mc) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: e, Value: 0
(md) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: e, Value: 123250
(me) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: e, Value: 0
(mf) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: e, Value: 99000
(mg) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: e, Value: 10
(mh) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: e, Value: 0
(mi) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: e, Value: 84487
(mj) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: e, Value: 1469769
(mk) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: e, Value: 0
(ml) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: e, Value: 0
(mm) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: e, Value: 0
(mn) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: e, Value: 96345
(mo) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 7, Column: e, Value: 33600
(mp) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: f, Value: 0
(mq) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: f, Value: 100000
(mr) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: f, Value: 4230417
(ms) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: f, Value: 0
(mt) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: f, Value: 362754777
(mu) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: f, Value: 370041474
(mv) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: f, Value: 6398895
(mw) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: f, Value: 0
(mx) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: f, Value: 0
(my) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: f, Value: 13652695
(mz) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 7, Column: f, Value: 0
(na) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 7, Column: f, Value: 13658266
(nb) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 8, Column: f, Value: 0
(nc) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 8, Column: f, Value: 318193
(nd) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 9, Column: f, Value: 137765
(ne) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 9, Column: f, Value: 3356683
(nf) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 10, Column: f, Value: 8595971
(ng) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 11, Column: f, Value: 8595971
(nh) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 11, Column: f, Value: 0
(ni) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 11, Column: f, Value: -1
(nj) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 11, Column: f, Value: 800177
(nk) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 12, Column: f, Value: 26058
(nl) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 12, Column: f, Value: 3919808
(nm) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: f, Value: 861304
(nn) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: f, Value: 0
(no) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 13, Column: f, Value: 800177
(np) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 14, Column: f, Value: 0
(nq) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 14, Column: f, Value: 3833679
(nr) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 15, Column: f, Value: 3833679
(ns) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 15, Column: f, Value: 98971889
(nt) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 15, Column: f, Value: 0
(nu) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: f, Value: 3853535
(nv) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: f, Value: -37153180
(nw) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: f, Value: 98971889
(nx) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 16, Column: f, Value: 3853534
(ny) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: f, Value: 84287621
(nz) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: f, Value: 1
(oa) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 17, Column: f, Value: 904516
(ob) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 18, Column: f, Value: 1
(oc) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 18, Column: f, Value: 0
(od) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 19, Column: f, Value: 0
(oe) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 21, Column: f, Value: 84187
(of) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 21, Column: f, Value: 0
(og) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 21, Column: f, Value: 5752011
(oh) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: f, Value: 0
(oi) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: f, Value: 7502130
(oj) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 22, Column: f, Value: 84187
(ok) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 23, Column: f, Value: 8914
(ol) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 23, Column: f, Value: 79877
(om) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 24, Column: f, Value: 1658045
(on) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 24, Column: f, Value: 0
(oo) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: f, Value: 8914
(op) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 25, Column: f, Value: 390140
(oq) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 26, Column: f, Value: 390140
(or) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 26, Column: f, Value: 10222339
(os) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 26, Column: f, Value: 0
(ot) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: f, Value: 385222
(ou) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: f, Value: 10222339
(ov) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 27, Column: f, Value: 4823074
(ow) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 28, Column: f, Value: 8505905
(ox) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 28, Column: f, Value: 4823074
(oy) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 28, Column: f, Value: 4639671
(oz) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 29, Column: f, Value: 4889455
(pa) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 29, Column: f, Value: 1
(pb) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 30, Column: f, Value: 4639671
(pc) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 30, Column: f, Value: 1
(pd) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 30, Column: f, Value: 195936
(pe) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 31, Column: f, Value: 0
(pf) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 31, Column: f, Value: 15846
(pg) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 32, Column: f, Value: 0
(ph) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 32, Column: f, Value: 683139
(pi) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: f, Value: 0
(pj) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 33, Column: f, Value: 683139
(pk) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 34, Column: f, Value: 0
(pl) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: f, Value: 0
(pm) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: f, Value: 107778
(pn) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 36, Column: f, Value: 16365518
(po) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 37, Column: f, Value: 107778
(pp) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 37, Column: f, Value: 77765
(pq) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 37, Column: f, Value: 12742154
(pr) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 38, Column: f, Value: 16365518
(ps) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 38, Column: f, Value: 77765
(pt) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 38, Column: f, Value: 3264
(pu) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 39, Column: f, Value: 706941
(pv) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 39, Column: f, Value: 107778
(pw) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 39, Column: f, Value: 3264
(px) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 40, Column: f, Value: 706941
(py) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 40, Column: f, Value: 580246
(pz) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 40, Column: f, Value: 77765
(qa) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: f, Value: 3264
(qb) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: f, Value: 18617
(qc) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 41, Column: f, Value: 580246
(qd) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: f, Value: 3167723
(qe) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: f, Value: 586591
(qf) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 42, Column: f, Value: 18617
(qg) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: f, Value: 3167723
(qh) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: f, Value: 483619
(qi) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 43, Column: f, Value: 198138
(qj) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: f, Value: 0
(qk) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: f, Value: 198138
(ql) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 1, Column: f, Value: 18700
(qm) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: f, Value: 115805
(qn) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: f, Value: 0
(qo) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 2, Column: f, Value: 4168312
(qp) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: f, Value: 115804
(qq) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 3, Column: f, Value: 212753
(qr) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 4, Column: f, Value: 0
(qs) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 5, Column: f, Value: 0
(qt) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 6, Column: f, Value: 133211
(qu) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 7, Column: f, Value: -33600
(qv) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: b, Value: 200
(qw) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: c, Value: 137668670
(qx) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: c, Value: 172837681
(qy) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: c, Value: 185593003
(qz) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: c, Value: 186446779
(ra) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: c, Value: 186472837
(rb) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: c, Value: 0
(rc) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: c, Value: 30487994
(rd) Concept: IncreaseDecreaseInOtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: c, Value: 100000
(re) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: e, Value: 150845064
(rf) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: e, Value: 18083038
(rg) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: e, Value: 113953798
(rh) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: e, Value: 0
(ri) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: e, Value: 152955532
(rj) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: e, Value: 149991288
(rk) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: e, Value: 113958716
(rl) Concept: OtherRegulatoryAssetsWrittenOffRecovered
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: e, Value: 149938120
(rm) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 530209869
(rn) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 540704474
(ro) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 517804913
(rp) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 541519785
(rq) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 553406628
(rr) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 551322218
(rs) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 517904913
(rt) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 200
(ru) Concept: OtherRegulatoryAssets
Duplicate fact discrepancy. Schedule: 232 - Schedule - Other Regulatory Assets (Account 182.3), Row: 44, Column: f, Value: 541514867

Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
OTHER REGULATORY LIABILITIES (Account 254)
  1. Report below the particulars (details) called for concerning other regulatory liabilities, including rate order docket number, if applicable.
  2. Minor items (5% of the Balance in Account 254 at end of period, or amounts less than $100,000 which ever is less), may be grouped by classes.
  3. For Regulatory Liabilities being amortized, show period of amortization.
DEBITS
Line No.
Description and Purpose of Other Regulatory Liabilities
(a)
Balance at Beginning of Current Quarter/Year
(b)
Account Credited
(c)
Amount
(d)
Credits
(e)
Balance at End of Current Quarter/Year
(f)
1
(a)
Federal Tax Regulatory Liability
758,920,883
2,367,234
15,759,712
772,313,361
2
(b)
Energy Efficiency - Gas EEPS Deferral
6,145,394
1,682
6,143,712
3
(c)
Gas Refund
403,469
403,469
4
(d)
Deferred Gas Cost
9,189,511
23,107,004
13,917,493
5
(e)
Pipeline Refunds
55
55
6
(f)
Gas Adjustment Clause (GAC) Imbalance Refund
1,109,845
171,768
5,647,542
6,585,619
7
(g)
Temporary State Assessment 18A
812,562
166
12,259
824,655
8
(h)
Transportation Adjustment Clause Imbalance Refund
7,386
33,953
26,567
9
(i)
Commodity Timing Impact Deferral
8,475,959
8,475,959
10
(j)
Clean Energy Standard Supply
3,318,781
4,414,815
1,096,034
11
(k)
Exc Resv Tax Elec
17,948,000
17,948,000
12
(l)
Exc Resv Tax Gas
4,534,000
4,534,000
13
(m)
Energy Efficiency Surcharge - Gas
7,281,240
251,634
920,040
7,949,646
14
(n)
Energy Efficiency Surcharge - Electric
30,883,780
2,152,964
4,811,908
33,542,724
15
(o)
On-Bill Repayment EE Fund Oblig
6,250,093
1,987,982
759,724
5,021,835
16
(p)
Merchant Function Charge - Electric
46,264
324,041
370,305
17
(q)
NIMO RDM - Electric
7,775,530
2,542,373
20,765,491
25,998,648
18
(r)
A&G Time Study Deferral
21,081,950
4,566,711
25,648,661
19
(s)
Capital Tracker (Case 12-G-0202) - Gas
20
(t)
Affordability Program - Electric
3,199,245
10,020
3,189,225
21
(u)
Generation Stranded Cost Adjustments
6,637,358
6,637,358
22
(v)
Low Income Program - Gas
1,853,581
179,484
2,033,065
23
(w)
Interest SBC Costs Def
966,379
14,403
36,751
988,727
24
(x)
Off System Sales Profit Deferral
1,952,456
2,432,305
683,509
203,660
25
(y)
Electric Supply Reconciliation Mechanism (ESRM)
26
(z)
Excess Storm Reserve
27
(aa)
Capital Tracker (Case 12-E-0201) - Elec
28
(ab)
NUP-FY18-E-15-M-0744
29
(ac)
State Tax Regulatory Liability
44,522,864
44,522,864
30
(ad)
NUP-FY18-G-15-M-0744
164,439
164,439
31
(ae)
Paige St Settlement
497,076
9,888
487,188
32
(af)
Debt True Up - Electric
8,796,573
125,863
167,950
8,838,660
33
(ag)
Consumer Service Advocate
26,319
26,319
34
(ah)
Deferral Carrying Charges 10-E-0050
11,770,523
5,290,110
10,560,725
17,041,138
35
(ai)
Proceeds from Sale of Emissions Allowance -Albany
173,426
173,426
36
(aj)
Clean Air Act - Roseton
16,127
16,127
37
(ak)
Customer Service System Conversion Savings Gas
16,686
16,686
38
(al)
Net Revenue Sharing Mechanism - Gas
39
(am)
Unbilled Gas Revenue
7,287,573
23,765,485
23,596,702
7,118,790
40
(an)
Electric Customer Service Penalty
5,573,447
2,000,000
3,573,447
41
(ao)
Gas Contingency Reserve
101,153
101,153
42
(ap)
Gas Customer Service Penalty
4,544,891
4,544,891
43
(aq)
Loss on Sale of Building
269
269
44
(ar)
Diana Dolgeville - IPP Settlement
1,005,028
1,005,028
45
(as)
Merchant Function Charge - Gas
17,309
33,154
15,845
46
(at)
Site Investigation & Remediation Expend Def Gas
5,884,798
785,070
6,669,868
47
(au)
Transmission Revenue Adjustment Clause
57,316,479
27,424,654
8,128,088
38,019,913
48
(av)
NYS Sales Tax Refund
331,304
331,304
49
(aw)
Economic Development Fund - Electric
26,882,691
263,809
26,618,882
50
(ax)
Gross Receipts Tax Customer Refund -2000-Gas
4,102
4,102
51
(ay)
Gas Millenium Fund Deferral
948,508
57,000
134,122
1,025,630
52
(az)
Bonus Depreciation Adjustment - Elec (15-M-0744)
4,832,624
4,832,624
53
(ba)
Bonus Depreciation Adjustment Gas (15-M-0744)
864,408
864,408
54
(bb)
Internal Reserve Carry Charge
14,593,843
14,593,843
55
(bc)
Gas Futures - Gas Supply
444,130
444,130
56
(bd)
KeySpan Merger Savings - Gas
15,414
15,414
57
(be)
Electric Swaps - Electric Supply
19,829,261
27,481,272
7,652,011
58
(bf)
Voltage Migration Fee Deferral
59
(bg)
RDM Rev Decoupling - Gas
2,426,538
5,492,228
5,720,459
2,654,769
60
(bh)
Long Term Debt True-Up - Gas
4,792,786
29,466
39,319
4,802,639
61
(bi)
Federal Tax Refund 1991-1995
922,358
922,358
62
(bj)
Curtailment
89,955
89,955
63
(bk)
Oswego Puchase Power Agreement
4,853,449
258,608
106,726
4,701,567
64
(bl)
NYPA Hyrdropower Benefit
82,896
279,341
196,445
65
(bm)
Pension Expense deferred-Electric
1,269,515
1,269,515
66
(bn)
OPEB Expense deferred-Electric
45,580,932
43,873,026
89,453,958
67
(bo)
Low Income Allowance Discount Program - Electric
4,159,278
2,721,542
6,880,820
68
(bp)
Site Investigation and Remediation Exp. Def Elec
37,848,754
4,449,230
42,297,984
69
(bq)
Legacy Transition Charge
8,164,409
9,927,654
1,763,245
70
(br)
Dunkirk II Settlement Deferral - Excess
1,338,581
39
3,500
1,342,042
71
(bs)
NYPA Replacement Power & Expansion Power
1,414,407
1,414,407
72
(bt)
NMPC - 18 A Assessment Gas
540,499
1
8,156
548,654
73
(bu)
Hydro One Network
2
2
74
(bv)
Miscellaneous Penalties
110,147
110,147
75
(bw)
Case 08-G-0609 Joint Proposal Amortization
717,338
717,338
76
(bx)
Demand Response Programs
1,480,419
611,437
2,091,856
77
(by)
Net Utility Plant & Depreciation Rec (Elec)
78
(bz)
Net Utility Plant & Depreciation Rec (Gas)
79
(ca)
Self-Direct Electric
603,613
139,905
80,236
543,944
80
(cb)
Rate Plan Settlement Credit Elec
43,330,000
1,550,000
41,780,000
81
(cc)
Rate Plan Settlement Credit Gas
28,420,000
28,420,000
82
(cd)
LED Cap Inv Trk - Electric
27,905
90,401
118,306
83
(ce)
Walk-in Pymt Fee - Electric
184,269
147,851
114,627
151,045
84
(cf)
Walk-in Pymt Fee - Gas
68,113
54,685
42,335
55,763
85
(cg)
Vegetation Mgmt Cost - Electric
5,839,479
1,637,871
2,388,536
6,590,144
86
(ch)
Platform Service Revenue
16,843
16,843
87
(ci)
Net Utility Plant - 17-G-0239
44,360
619,186
574,826
88
(cj)
Economic Develop Fund - Gas
3,231,516
303,038
284,686
3,213,164
89
(ck)
Economic Develop Grant Program - Gas
3,733,266
250,000
3,983,266
90
(cl)
Economic Develop Grant Program - Electric
3,316,770
1,050,828
4,367,598
91
(cm)
AffordAbility Program - Gas
669,250
3,480
665,770
92
(cn)
Property Tax Exp Def - Gas
2,332,585
1,443,526
225,078
1,114,137
93
(co)
Variable Pay Deferral - Gas
39,051
39,051
94
(cp)
NYPA Discount Rec Deferral
2,037,073
2,037,073
95
(cq)
Transmission Tower Painting
103,096
103,096
96
(cr)
Sub-Transmission Tower Painting
271,589
271,589
97
(cs)
Transmission Footer Inspection Expense
98
(ct)
Sub-Transmission Footer Inspection Expense
27,317
27,317
99
(cu)
Federal Income Tax Repair Costs
1,994,281
1,994,281
100
(cv)
12-E-0201 DefCr Amrt - Electric
173,115,697
30,416,818
142,698,879
101
(cw)
12-G-0202 DefCr Amrt - Gas
48,485,389
5,171,955
43,313,434
102
(cx)
Bonus Depreciation Adjustment - Gas (12-G-0202)
5,347
5,347
103
(cy)
Merchant Function Charge - Imbalance
104
(cz)
NMPC Gas Community Carrying Charge Deferral
7,625,271
329,609
1,150,358
8,446,020
105
(da)
System Performance Adjustment
2,816
939
3,755
106
(db)
Excess Voltage Test
1,718,907
410,880
1,308,027
107
(dc)
Clean Energy Fund - Gas
4,203,885
40,969
290,989
4,453,905
108
(dd)
Clean Energy Fund - Electric
359,837,793
34,233,202
26,852,207
352,456,798
109
(de)
Spier Falls Transm
1,079,564
4,131
1,075,433
110
(df)
Clean Energy Fund Interest - Gas
85,010
24,884
109,894
111
(dg)
Clean Energy Fund Interest - Elec
17,275
11,044,371
11,027,096
112
(dh)
EEPS interest - Elec
3,932,946
8,836,009
4,903,063
41 TOTAL
1,881,934,046
213,176,227
274,905,432
1,943,663,251


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
FOOTNOTE DATA

(a) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

In FAS 109, the objectives of accounting for income taxes are to recognize (a) the amount of taxes payable or refundable for the current year, and (b) deferred tax liabilities and assets for the future tax consequences of events that have been recognized in the Company's financial statements or tax returns.

(b) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per Case 12-G-0202 Appendix 6 Schedule 12, the Company will defer the difference between costs (self-administered and System Benefit Charge) and revenue collections. The Energy Efficiency Portfolio Standard (EEPS) program was re-classed into its own account per Public Service Commission request in June 2018. Previously, it was deferred in combination with the Clean Energy Fund gas deferral.

(c) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Account balance represents the remaining portion of NMPC’s litigation settlement from Sithe/Independence Power Partners, L.P. Of the $1.8 million settlement, $1.397 million was returned to firm sales customers through the October 2012 GAC filing. The Company has petitioned the Public Service Commission that the remaining $0.403 million be retained by the Company and not returned to customers/shareholders. The PSC has yet to respond to the Company’s petition.

(d) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account represents the monthly calculation of the Gas Adjustment Clause (GAC) deferral. The GAC deferral entry takes into account the difference between (1) the actual gas cost recoveries from customers and (2) the actual gas costs incurred by the Company for gas purchased from suppliers. The deferral is filed annually for the period of September to August and submitted to the PSC by October 15th. After the filing is made, the balance is transferred to an imbalance regulatory deferral account and is recovered or refunded to customers in the next calendar period.

(e) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account represents refunds received from various pipelines which the Company uses to transport gas. These refunds can come into the company in the form of checks, wires or credits on the pipeline invoice. All refunds in the account at the end of the GAC year (August) are transferred to the annual GAC/TAC Imbalance filing to the PSC at October 15 and will subsequently be refunded to the customes in the next calendar year.

(f) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account represents the Refund/Surcharge for prior years’ MCG (Monthly Cost of Gas) imbalances (i.e. over/under collection). The refund/surcharge is filed annually for the period of September - August and is submitted to the PSC by October 15th.

(g) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Balance in this account represents 18-A Temporary State Energy & Utility Service Conservation Assessment. This account was established based on a new Temporary State Energy & Utility Services Conservation Assessment effective April 1, 2009 . It imposes a charge of 2% of gross intrastate operating revenues for electric (and gas prior to this period - June 2013) utilities derived in the last preceding calendar year minus the amount of General Assessment for the Department of Public Service costs for fiscal year. There will be no further activity in this account due to the end of the 18-A program in FY18.

(h) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account represents the Refund/Surcharge for prior years’ TAC (Transportation Adjustment Clause) imbalances (i.e. over/under collection). The account is filed annually for the period of September – August and is submitted to the Public Service Commission by October 15th.

(i) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The Company reconciles the commodity cost through the Electricity Supply Reconciliation Mechanism (ESRM) pursuant to PSC 220 Rule 46.3. The mechanism calculates the deferral using the prior month actual cost of purchase power and prior month sales revenue, thus there is one month lag from the accounting perspective. The purpose of this account is to remove one month lag by recording commodity timing adjustment.

(j) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

On August 1, 2016, the Commission issued an order (Case 15-E-0302) to implement a Large-Scale Renewable Program and Clean Energy Standards (CES). Under this program, the company is required to purchase the percentage of Renewable Energy Credits to support new renewable generation sources and Zero Emission Credits to support Zero-Emission-nuclear power from NYSERDA and recover costs from ratepayers through commodity charges on customer bills.

(k) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Stipulated in Attachment 1 to DPS-001 filed with the PSC, the Company recorded the adjustment to the revenue requirement in response to new federal tax rate effective January 2018. Effective April 2018 the federal tax law change is included in delivery rates under the new rate cases 17-E-0238 & 17-G-0239.

(l) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Stipulated in Attachment 1 to DPS-001 filed with the PSC, the Company recorded the adjustment to the revenue requirement in response to new federal tax rate effective January 2018. Effective April 2018 the federal tax law change is included in delivery rates under the new rate cases 17-E-0238 & 17-G-0239.

(m) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per rate case 17-G-0239, The Company's energy efficiency costs (ETIP) will be recovered in base rates instead of the Energy Efficiency Tracker Surcharge portion of SBC. Any under-expenditure in a given Rate Year will be carried forward and reconciled at the end of Rate Year Three. See Leaf 221.1 of PSC No. 220 for tariff details. On a monthly basis, the company will compare (1) Self-Administered Costs to (2) Rate Allowance. This deferral is downward only.On a monthly basis, carrying charges are calculated on the deferral balance using the "Other Customer Capital Rate," which is set annually by the PSC.

(n) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per rate case 17-G-0239, The Company's energy efficiency costs (ETIP) will be recovered in base rates instead of the Energy Efficiency Tracker Surcharge portion of SBC. Any under-expenditure in a given Rate Year will be carried forward and reconciled at the end of Rate Year Three. See Leaf 221.1 of PSC No. 220 for tariff details. On a monthly basis, the Company will compare (1) Self-Administered Costs to (2) Rate Allowance. This deferral is downward only.On a monthly basis, carrying charges are calculated on the deferral balance using the "Other Customer Capital Rate," which is set annually by the PSC.

(o) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Account is used by Energy Efficiency as a CoPay loan account to record theoretical borrowing from the relevant EE Fund Balance to fund EE CoPay loans and to track the outstanding loan portfolio balance for the CoPay loans given to customers who participate in the Energy Efficiency CoPay Loan program. This account serves as an indication of the amount "borrowed from the Company-E Demand Side Management Fund Balance" to fund Company-E CoPay loans.

(p) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The Merchant Function Charge (MFC) is applied to the customer’s bill when the customer receives electricity supply from the Company. This charge includes costs associated with commodity related credit and collections, commodity related uncollectible expense, electric supply procurement costs and working capital for electric supply. This charge is applied to the Electricity Supply portion of a customer’s bill. This charge will not be billed if the customer chooses and alternate supplier. Based on rate case 17-E-0238 the Company is allowed to defer the difference between the revenue for the MFC and the revenue requirement.

(q) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

NMPC Electric Tariff has a mechanism (PSC No. 220, Rule 57 effective April 2018 per Section 3.5, rate case 17-E-0238) that permits the Company to defer the difference between target revenues for delivery services and actual billed delivery service revenues.

(r) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The Company conducted an A&G Capitalization study based on a time study completed during FY 2018 Q4 using CY 2017. This study resulted in the transfer of A&G costs charged to FERC accounts 920 and 921 to capital through the A&G overhead process at the individual regulated utility operating companies. An entry was recorded in March 2018 by Service Company to transfer A&G costs determined to be capitalized in FY 2018.

 

In March 2018, Niagara Mohawk’s total costs transferred by business segment was $10.796 million for electric distribution, $3.158 million for transmission and $3.217 million for gas. General Accounting prepared a corresponding entry to defer the A&G costs credited to expense and establish a regulatory liability for future benefit to the customer. Going forward the Company is continuing the transfer and defer of A&G costs that represent capitalized costs.

(s) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The Company has implemented a downward only gas reconciliation mechanism which reconciles common plant and depreciation expenses as per rate case 12-G-0202 . Each rate year, the Company will reconcile its annual combined actual gas average net utility plant & depreciation expense revenue requirement to the combined target gas average net utility plant and depreciation expense revenue requirement. If targets exceed actual expenses a credit entry would be made to the account. There will be no further activity in this account due to the end of the rate case.

(t) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The AffordAbility Program provides assistance to a small number of eligible low income residential consumers with arrears owed to the company who enter into a payment plan to make current payments and retire arrears. The AffordAbility Program discontinued new enrollment in its arrear forgiveness program in March 2017. The program discontinued as of 3/31/2018 per Rate Case 17-E-0238 & 17-G-0239. The program will be phased-out gradually, as existing customers participating in the program either complete the program, default, or voluntarily remove themselves from the program. The Company will reduce (debit) the current regulatory liability for the credits provided to grandfather customers.

(u) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Section 10.1.19 of the Joint Proposal (JP) in rate case 17-E-0238 requires the Company to defer any reductions or additions to stranded costs associated with the implementation of JP for Nine Mile Point (Case 01-E-0011).

(v) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Beginning January 1, 2018, Niagara Mohawk implemented the Low Income Energy Affordability Program (EAP), which was approved by case 14-M-0565. Per Rate Case 17-G-0239, each Rate Year beginning April 1 2018, the Company will fully reconcile Low Income Energy Affordability Program costs to the rate allowance of $14.905 million. Amount in excess of the rate allowance will be deferred for future recovery from customers. Any under-expenditure will be deferred for future use in a low income program.

(w) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per Case 12-G-0202 Appendix 6 Schedule 12, the Company deferred the difference between costs (self-administered and System Benefit Charge) and revenue collections. This program was re-classed into its own account per Public Service Commission request in June 2018, with Principle to U2540002 and Interest to U2540280. Previously, it was deferred in combination with the Clean Energy Fund gas deferral. Per Case 14-M-0094, interest for Energy Efficiency Portfolio Standard and Clean Energy Fund is to be segregated in the company's books for future benefit to ratepayers. This account represents the Interest component of the Energy Efficiency Portfolio Standard (EEPS) deferral.

(x) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account records net margins from off-system sales, capacity release credits other than those associated with assignments to ESCOs and any net margins derived from the optimization of the Company's portfolio of gas supply, transportation, storage and peaking contracts. These net margins will be shared at 85% to customers and 15% to the Company. This account is filed annually as part of the Gas Adjustment Clause (GAC) with the PSC in October for the preceding September through August time period. Once filed, the balance is transferred to the GAC Imbalance account to be refunded in the next calendar year (PSC 219 Rule 17.7; Case 17-G-0239).

(y) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The accounts process Electricity Supply Reconciliation Mechanism (ESRM) performed per rule 46.3.1, 46.3.2, and 46.3.3 of PSC tariff 220. ESRM reconciles electricity supply revenues for the month to the market cost of electricity purchased. Costs in excess of revenues are collected from customers and revenues in excess of costs are credited to customers. ESRM also includes the cost of benefit of hedging contracts the Company entered into.

(z) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Balance in account represents the cumulative Excess Storm Deferral. In accordance with the Case 17-E-0238, the Storm Reserve allowance amount for Electric incremental major storm costs has been updated to reflect the new allowance amount of $23 million per rate year. The allowance deferred in this account should be analyzed in conjunction with account 1823006, which holds the respective expenses for storm deferrals which match up with the allowances deferred in this account. Pursuant to the new electric rate case 17-E-0238, a pro-rata allocation of $32.76 million was transferred from the Excess Storm Reserve deferral balance to the Rate Plan Deferral Credit liability account.

(aa) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The Company has implemented a downward only electric reconciliation mechanism which reconciles common plant and depreciation expenses as per rate case 12-E-0201. Each rate year, the Company will reconcile its annual combined actual electric average net utility plant & depreciation expense revenue requirement to the combined target electric average net utility plant and depreciation expense revenue requirement. There will be no further activity in this account due to the end of the rate case.

(ab) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account contains the deferral balance of the Net Utility Plant tracker pertaining to the electric service for fiscal year 2018. As determined by rate case 15-M-0744, NMPC will reconcile its annual actual average net utility plant and depreciation expense revenue requirements to the target amounts. There will be no further activity in this account due to the close out of this balance using existing deferred credits specified in case 15-M-0744.

(ac) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The objectives of accounting for income taxes are to recognize (a) the amount of taxes payable or refundable for the current year, and (b) deferred tax liabilities and assets for the future tax consequences of events that have been recognized in the Company's financial statements or tax returns.

(ad) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account contains the deferral balance of the Net Utility Plant tracker pertaining to the gas service for fiscal year 2018. As determined by rate case 15-M-0744, NMPC will reconcile its annual actual average net utility plant and depreciation expense revenue requirements to the target amounts. There will be no further activity in this account due to the close out of this balance using existing deferred credits specified in case 15-M-0744.

(ae) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The Case 15-G-0171 settled a pending penalty proceeding between The company and PSC DPS Staff concerning a natural gas incident that occurred at 310 Paige Street, Schenectady, New York on August 10, 2014.

The Company committed to creating a $500,000 deferral, at shareholder expense, to be used to develop a remote meter valve technology pilot program. The pilot program would be supplemental to any existing research and development budget focused on remote meter valves.

(af) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The account holds the deferral for Auction Debt True up deferral recovery mechanism stipulated by Section 10.1.5 of Joint Proposal (rate cases 17-E-0238 and 17-G-0239) for Rate Year One only. The Comapny's capital structure includes variable rate pollution control revenue bonds. The Company reconciles the actual interest expense for these bonds with the amount reflected in rates and defers the difference for refund to or recovery from customers.

(ag) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per rate case 10-E-0050, the Company will hire one additional Consumer Advocate effective 2010. In the event that the Company does not hire an additional Consumer Advocate, the allowance will be deferred for future ratepayer use. Per rate case 12-E-0201, this deferral is discontinued and the deferred balance above is partially amortized per Section 3.4.1 and Appendix 5, Schedule 18. Per rate case 17-E-0238 effective April 2018, a pro-rata allocation was used to create the Rate Plan Deferral Credit per Appendix 2 Schedule 3.5 effective 2018.

(ah) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Section 10.1 of Joint Proposal in rate case 17-E-0238 requires the company to defer interest on regulatory assets and liabilities. This account holds interest on these regulatory deferrals using the weighted average cost of capital (net of tax).

(ai) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Schedule 17 of Appendix 5 of the Joint Proposal in rate case 12-E-0201 discontinues this deferral mechanism. In addition, the pre-existing deferred amount is partially amortized per Section 3.4.1 & Appendix 5, Schedule 18. Remaing balance subject to pro-rata deferral, $1.26 million used to create the Electric Rate Plan Deferral Credit per rate case 17-E-0238 Appendix 2 Schedule 3.5 effective April 2018.

(aj) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Schedule 17 of Appendix 5 of the Joint Proposal in rate case 12-E-0201 discontinues this deferral mechanism. In addition, the pre-existing deferred amount is partially amortized per Section 3.4.1 & Appendix 5, Schedule 18. Remainning balance subject to pro-rata deferral, a portion was used to create the Electric Rate Plan Deferral Credit per rate case 17-E-0238 per Appendix 2 Schedule 3.5 effective 2018.

(ak) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Schedule 12 of Appendix 6 of the Joint Proposal in rate case 12-G-0202 discontinues this deferral mechanism. In addition, the pre-existing deferred amounts are partially amortized per Section 4.4.1 and Appendix 6, Schedule 13. Remaing balance subject to pro-rata deferral was used to create the Gas Rate Plan Deferral Credit per rate case 17-G-0239 Appendix 3 Schedule 2 and 3 effective April 2018.

(al) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account records (1) the current year's Net Revenue Sharing (NRS) deferral and (2) the amortization of prior year NRS imbalances (i.e. net over or under collections). In accordance with rate case 17-G-0239 and the PSC 219 tariff (Rule 26), the Company sets delivery revenue targets for SC 6 and combined SC9/ SC14 service classes each rate year and reconciles actual fiscal year revenues to these targets. The Company shares with participating service classes of customers 90% of the difference vs targets in SC 6 revenues and 100% of the difference in the combined SC9/14 revenues vs targets. Additionally, the annual filing with the PSC occurs during June of each year, with new rates effective August 1st.

(am) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

In accordance with rate cases 17-E-0238 & 17-G-0239, Section 10.1.24, this account represents the accrued unbilled revenue Deferral (Gas Only), the Company will continue its current deferral practice concerning accrued unbilled revenues pursuant to the PSC’s August 30, 1988 Order in Case 29670. No carrying charges will be calculated for accrued unbilled revenues.

(an) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Balances reflects penalties relating to operations for the the Distribution, Sub-Transmissions projects, and Capital Projects that did not meet the PSC Estimating compliance target standards. Balance of this regulatory liabiltiy will decline as penalties are paid out via billing. Respective penalties have been incurred as per rate cases 10-E-0050, 12-E-0201, and 15-M-0744.

(ao) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account represents Gas Contigency Reserve Per rate case 17-G-0239 (Appendix 6, Schedule 1, Page 1 of 2). This reserve is subject to disposition in future rate case.

(ap) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Balance reflects penalties relating to operations for the Gas Quality Assurance & Safety Program projects that did not meet the PSC Estimating compliance target standards and Gas Safety & Reliability Performance Metric. The PSC has the right to enforce penalties on the Company based on operation performance. The accumulated liability in this account can be drawn down through pro-rata allocation and others offsets as set forth in PSC orders in which penalties are refunded to customers.

(aq) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Schedule 12 of Appendix 6 of the Joint Proposal in rate case 12-G-0202 discontinues this deferral mechanism. In addition, the pre-existing deferred amounts are partially amortized per Section 4.4.1 and Appendix 6, Schedule 13. This mechanism is discontinued under cases 17-E-0238 & 17-G-0239.

(ar) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Schedule 17 of Appendix 5 of the Joint Proposal in Case 12-E-0201 discontinues this deferral mechanism. In addition, the pre-existing deferred amount is partially amortized per Section 3.4.1 & Appendix 5, Schedule 18. The balance subject to pro-rata deferral, $2.5 million was transferred to the Electric Rate Plan Deferral Credit per rate case 17-E-0238 Appendix 2 Schedule 3.5 effective April 2018.

(as) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account balance represents the deferral associated with the Merchant Function Charge (MFC) as per rate case 17-G-0239. The MFC deferral is calculated by comparing the (1) actual recoveries associated with various gas commodity related cost components (Gas Supply Procurement, Return Requirement on Gas Storage Inventory and Commodity Related Credit and Collection Expenses) to (2) forecast.

The MFC account balance is filed annually for the fiscal year period (April - March) and is submitted to the PSC in May. The balance is then transferred to an Imbalance regulatory account (i.e. net under- or over-recovered position vs forecast) and is recovered/refunded from/to customers commencing in June and ending in May.

(at) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Section 10.1.6 of the Joint Proposals of 17-E-0238 and 17-G-0239 provides the recoveries of Site Investigaton and Remediation(SIR) expenses. The Company will reconcile the expense to the annual rate allowance of $27.321 million for electric and $4.821 million for gas. Any under- or over-expenditures will be deferred for future refund to, or recovery from customers.

(au) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account holds the deferral balance for the Transmission Revenue Adjustment Clause (TRAC). The TRAC deferral is the difference between the forecast based on transmission revenue credits in delivery rates and actual transmission revenue realized. The TRAC is defined per rate case 17-E-0238 and PSC Tariff 220, Rule 43 effective April 2018.

(av) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per Joint Proposal 12-M-0447, a sales tax refund from the New York State Department of Taxation and Finance in the amount of $1.2 million would be allocated for the benefit of ratepayers through a deferral mechanism subject to carrying charges. Pursuant to the new electric and gas rates cases 17-E-0238 & 17-G-0239, this mechanism is discontinued and the Company was authorized to create a Rate Plan Deferral Credit to promote rate stability and mitigate bill impacts for customers. In April 2018, $0.869 million was transferred from the NYS Sales Tax Refund deferral balance to the Rate Plan Deferral Credit.

(aw) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The Economic Development Fund Program provides discounted electric delivery rates to qualified customers. National Grid will continue its Economic Development Fund Program. Each Rate Year, the Company will fully reconcile economic development discounts to the amount reflected in rates ($2.193 million in Rate Year One, $2.120 million in Rate Year Two and $1.721 million in Rate Year Three) for refund to or recovery from customers. Refer to Economic Development Fund (10.1.3) rate cases 17-E-0238 and 17-G-0239.

(ax) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Schedule 12 of Appendix 6 of the Joint Proposal in Case 12-G-0202 discontinues this deferral mechanism. In addition, the pre-existing deferred amounts are partially amortized per Sections 4.4.1 and Appendix 6, Schedules 13. Remaing balance subject to pro-rata deferral, a portion was used to create the Gas Rate Plan Deferra Credit per rate case 17-G-0239 per Appendix 3 Schedule 2 and 3 effective April 2018.

(ay) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account records deferral of recoveries from customers through surcharge as allowed under: Case 99-G-1369 and continued under CASE 17-G-0239 Joint Proposal page 76. These recoveries are meant to compensate the company for specific R&D expenditures related to Millenium projects. The account is reconciled and filed annually for the period of (Jan- Dec) and submitted to the PSC at January 1. In April 2018, Millenium R&D's share of the one-time Gas Rate Plan Deferral Credit was applied to the deferral balance which increased deferred liability by $0.341 million.

(az) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per rate case 15-M-0744,the Company is allowed to recover 100 percent of the revenue requirement associated with these proposed capital expenditures. It is reasonable for customers to receive the entire tax benefit associated with bonus depreciation from the expenditures. This account holds the deferred tax benefit for the electric business that is owed to customers. Pursuant to Case 17-E-0238, the balance was reduced by pro-rata Electric Rate Plan Deferral Credit in April 2018. There will be no further activity in this account due to the end of the rate case.

(ba) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per rate case 15-M-0744,the Company is allowed to recover 100 percent of the revenue requirement associated with these proposed capital expenditures. It is reasonable for customers to receive the entire tax benefit associated with bonus depreciation from the expenditures. This account holds the deferred tax benefit for the gas business that is owed to customers. Pursuant to case 17-E-0238, the balance was reduced by pro-rate Gas Rate Plan Deferral Credit in April 2018. There will be no further activity in this account due to the end of the rate case.

(bb) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Regulatory liability relates to Internal Reserve Carrying Charges at the time of the Company acquisition that were initially recorded to the Company's pension liability. Pursuant to Case 17-E-0238, the balance was reduced by pro-rata Rate Plan Deferral Credit in April 2018.

(bc) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

As commodity costs, including realized gains and losses on commodity derivatives, are refunded to or recovered from customers through the Company's gas and electric cost recovery mechanisms, a regulatory asset or liability is recorded as an offset to the unrealized gain or loss on a derivative asset in accordance with ASC 980 under US GAAP.

(bd) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Schedule 12 of Appendix 6 of the Joint Proposal in rate case 12-G-0202 discontinues this deferral mechanism. In addition, the pre-existing deferred amounts are partially amortized per Section 4.4.1 and Appendix 6, Schedule 13. The balance was further reduced by pro-rata deferral used to create the Gas Rate Plan Deferral Credit per rate case 17-G-0239 Appendix 3 Schedule 2 and 3 in April 2018.

(be) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

As commodity costs, including realized gains and losses on commodity derivatives, are refunded to or recovered from customers through the Company's gas and electric cost recovery mechanisms, a regulatory asset or liability is recorded as an offset to the unrealized gain or loss on a derivative asset in accordance with ASC 980 under US GAAP.

(bf) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Section 10.1.17 of the Joint Proposal in Case 17-E-0238 permits the Company to accrue and amortize voltage migration fee amounts collected pursuant to PSC 220 Rule 44.2. Pursuant to Case 17-E-0238, the balance was reduced by Pro-rata Electric Rate Plan Deferral Credit in April 2018.

(bg) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The Company's Gas Tariff has a mechanism (PSC No. 219, Rule 32 effective April 2018 per rate case 17-G-0239) that permits the Company to defer the difference between revenue per customer targets and actual revenues.

(bh) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The account holds the deferral for Auction Debt True up deferral recovery mechanism stipulated by Section 10.1.5 of Joint Proposal (rate cases 17-E-0238 - Electric and 17-G-0239 - Gas) for Rate Year One only. Niagara Mohawk's capital structure includes variable rate pollution control revenue bonds. The Company reconciles the actual interest expense for these bonds with the amount reflected in rates and defer the difference for refund to or recovery from customers. Pursuant to PSC 220 Rule 44.2. Pursuant to Case 17-G-0239, the balance was redeuced by Pro-rata Gas Rate Plan Deferral Credit in April 2018.

(bi) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Balance in account represents the Company's Fed Tax Refund 1991-1995 as per rate case 09-M-0554. This joint proposal resolves a dispute between staff and the Company as to the disposition of Federal Income Tax Return and the associate interest received by the Company from the IRS. Per rate cases 12-G-020, Appendix 6 Scheduled 13, $6.7 million is being amortized in the Pro-Rata Allocations of deferral credits for this account. Pursuant to rate case 17-G-0239, this mechanism is discontinued and the Company was authorized to create an Gas Rate Plan Deferral Credit to promote rate stability and mitigate bill impacts for customers. In April 2018, $2.800 million was transferred from the Federal Tax Refund balance to the Rate Plan Deferral Credit.

(bj) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Section 6.1.1 of the Joint Proposal in Case 12-E-0201 and Section 7.1.1 of the Joint Proposal in Docket 12-G-0202 require the Company to defer the difference between actual Pension and OPEB costs and the annual revenue requirements for Pension and OPEB costs. Pursuant to the new electric and gas rate case 17-E-0238 & 17-G-0239, this mechanism is discontinued and the Company was authorized to create a Rate Plan Deferral Credit to promote rate stability and mitigate bill impacts for our customers. In April 2018, $226K was transferred from the Excess Storm Reserve deferral balance to the Rate Plan Deferral Credit liability account.

(bk) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The Company entered into a 30 year Purchase Power Agreement (PPA) with the City of Oswego (City) to purchase power at fixed rate on October 5, 1993. A tracking provision in the agreement obligates the City to pay the Company the difference (being tracked in an Adjustment Account) between the fixed contract rate and the cost the Company would have incurred in producing the power itself. This difference has built in the Company’s favor over time. General Accounting has recorded a Regulatory Liability to track this difference. This account using a discounting schedule will wind down the regulatory liability balance based on the difference between the fixed contract rate and the internal production rate for monthly production and the amount withheld/prepaid monthly by the City.

(bl) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account processes the NYPA (New York Power Authority) Hydropower Benefit reconciliation as per Rule 46.2.6 of PSC tariff 220. The NYPA Hydropower Benefit is low-cost hydropower that NIMO procures from NYPA. Monthly forecasts of contracts are trued up to the actual costs, market prices, and customer loads. The true ups are reflected on the customers' bills on a two month lag.

(bm) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Section 10.1.1 of the Joint Proposal in rate cases 17-E-0238 & 17-E-0239 require the Company to continue defer the difference between actual Pension and OPEB costs and the annual revenue requirements for Pension and OPEB costs.

(bn) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Section 10.1.1 of the Joint Proposal in rate cases 17-E-0238 & 17-E-0239 require the Company to continue defer the difference between actual Pension and OPEB costs and the annual revenue requirements for Pension and OPEB costs.

(bo) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Beginning January 1, 2018 Niagara Mohawk implemented the Low Income Energy Affordability Program (EAP), which was approved by case 14-M-0565. Per Rate Case 17-E-0238, Section 10.1.2 and Section 13.1., each Rate Year, the Company will fully reconcile Energy Affordability Program costs to the rate allowance of $56.594 million. Amount in excess of the rate allowance will be deferred for future recovery from customers. Any under-expenditure will be deferred for future use in a low income program.

(bp) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Section 10.1.6 of the Joint Proposals of 17-E-0238 and 17-E-0239 provides the recoveries of SIR expenses. The Company will reconcile the expense to the annual rate allowance of $27.321 million for electric and $4.821 million for gas. Any under- or over-expenditures will be deferred for future refund to, or recovery from, customers.

(bq) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account processes the Legacy transition Charge (LTC) reconciliation as per Rule 46.2 PSC 220 tarif. The LTC is a true up mechanism for old purchases power contracts.

(br) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account reconciles the deferred charges for RSS (Reliability Support Service) from Dunkirk paid to NRG Power Marketing, the related carrying charges, and recovery via revenue collection as per RSS agreement and rate case 12-E-0136. The reconciliation recovers only the total RSS cost exceeding the total 57 million. This mechanism is discontinued under Case 17-E-0238.

(bs) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

In accordance with rate case 11-E-0535, the Company allows customers who received the benefit of reduced delivery rates for existing allocations of New York Power Authority Expansion Power and Replacement Power to be phased-in to full standard tariff delivery rates over a five or seven year period in order to allow these customers to plan and adjust for these electric bill impacts. The incremental revenues associated with these customers being phase-in to full standard tariff rates will be deferred for future benefit to customers. The balance was subject to pro-rata deferral, $3.5 million was used to create the Electric Rate Plan Deferral Credit per rate case 17-E-0238 Appendix 2 Schedule 3.5 in April 2018.

(bt) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Balance in this account represents 18-A Temporary State Energy & Utility Service Conservation Assessment. This account was established based on a new Temporary State Energy & Utility Services Conservation Assessment effective April 1, 2009. The account records the deferral of the difference between the payment to PSC and the recovery of that payment. The account was filed annually to the PSC for the period of (July-June) submitted at June 15. There will be no further activity in this account due to the end of the 18-A program in Fiscal Year 2018.

(bu) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per NMPC Case 12-E-0201, the Hydro One Network account was established to record $6.4 million of costs for the Hydro One project to be recovered over three years ($2.133 million per year) ending in Fiscal Year-End March 31, 2016. The estimated cost for Hydro One to recover of $6.4 million exceeds the actual cost resulting in a credit balance of $1.887 million. The balance was fully amortized in Fiscal Year 2016 and recorded as revenue.

(bv) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Account holds NIMO's miscellaneous penalties for an ethics penalty, as per Case 12-M-0366 and a field violation penalty. Pursuant to the new gas rate case 17-G-0239, this mechanism is discontinued and the Company was authorized to create a Gas Rate Plan Deferral Credit to promote rate stability and mitigate bill impacts for our customers. In April 2018, a portion was transferred from the Misc Gas Penalties balance to the Gas Rate Plan Deferral Credit.

(bw) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Schedule 12 of Appendix 6 of the Joint Proposal in Case 12-G-0202 discontinued this deferral mechanism. The pre-existing deferred amounts were reduced in April 2014 stipulated by Case 12-G-0202 and April 2018 stipulated by Case 17-G-0239 via pro-rata Gas Rate Plan Deferral Credits.

(bx) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per rate case 14-E-0423 National Grid will continue its electric Demand Response Programs. Each Rate Year, the Company will fully reconcile its Demand Response Program costs to the amount reflected in rates. Amounts below or above value collected in rates will be deferred. Demand Response programs are as follow: Distribution Load Relief, Commercial System Relief, Direct Load Control. Interest will be provided by Electric Pricing for NIMO accounting to record at the end of each year.

(by) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account contains the deferral balance of the Net Utility Plant tracker pertaining to the electric service for fiscal year 2017. As determined by rate case 15-M-0744, the Company will reconcile its annual actual average net utility plant and depreciation expense revenue requirements to the target amounts. There will be no further activity in this account due to the close out of this balance using existing deferred credits specified in case 15-M-0744.

(bz) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account contains the deferral balance of the Net Utility Plant tracker pertaining to the gas service for fiscal year 2017. As determined by rate case 15-M-0744, the Company will reconcile its annual actual average net utility plant and depreciation expense revenue requirements to the target amounts. There will be no further activity in this account due to the end of the close out of this balance using existing deferred credits specified in case 15-M-0744.

(ca) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per Case 14-M-0101 (“Proceeding on Motion of the Commission in Regard to Reforming the Energy Vision,” I/E 02/26/2015), Appendix C, NMPC will include a Self-Direct Program for large commercial and industrial customers in their energy efficiency portfolios no later than January 1, 2017. The Self-Direct Programs will allow large commercial and industrial customers to self-direct funds that would otherwise support the utilities’ portfolio of energy efficiency programs toward the customers’ unique suite of energy management investments, and allow the customers’ energy savings to count toward the utilities’ goals.

The Self-Direct Program is implemented on a three-year cycle. Throughout the cycle, participants will be able to access at least 85% of their contributions to fund eligible projects, as agreed upon by the customer and the utility. Beginning January 1 of the first year of the cycle, the utility will regularly allocate a Self-Direct participant’s contributions to the utility’s energy efficiency portfolio into the participant’s Energy Savings Account (ESA), excluding the up-to 15% that is retained by the utility for program administration and EM&V For deferral purposes, 85% of monthly revenues from customers enrolled in the program are deferred in this account.

(cb) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

As stipulated by the latest rate case 17-E-0238, Section 2.3, the Company created a new electric deferral credit of $44.88 million ("Rate Plan Settlement Credit"). This will resolve several pending issues addressed in the rate case proceeding. The Company will use $6.2 million of the electric Rate Plan Settlement Credit in each Rate Year ($18.6 Million in total) to amortize an equivalent amount of its undepreciated investment in pre-Automated Meter Reading meters.

(cc) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

As stipulated by the latest rate order 17-G-0239, Section 2.3, the Company created a new gas deferral credit of $28.42 million ("Rate Plan Settlement Credit"). This will resolve several pending issues addressed in the rate case proceeding. The Company will utilize $8.971 million of the Gas Rate Plan Settlement Credits to fund Gas Safety pograms identified in section 7.5 of the Joint Proposal. The Company will also reserve $5 million to fund future gas safety and compliance improvement programs.

(cd) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per rate case 17-E-0238, the Company's electric rates assume an annual rate of municipal conversions to LED technology of ten percent. To enable the Company to implement municipal conversions of up to 20 percent annually, the Company will implement an LED capital investment tracker for municipal LED street light conversions. Each rate year NMPC will reconcile the amount reflected in rates to convert municipal roadway luminaires to LEDs and defer for future recovery from or refund to customers, the revenue requirement impact of the over or under spend capped at an acnnual 20 percent LED conversion level.

(ce) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per Case 17-E-0238, each rate year the company reconciles the actual level of transaction fee cost to the respective rate allowance($1.12 million for eletric and $0.414 million for gas). Any under-or over-recovery will be deferred for future refund to or recovery from customers, this balance represents the electric portion of the deferral.

(cf) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per Case 17-G-0239, each rate year the company reconciles the actual level of transaction fee cost to the respective rate allowance($1.12 million for eletric and $0.414 million for gas). Any under-or over-recovery will be deferred for future refund to or recovery from customers, this balance represents the gas portion of the deferral.

(cg) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

As set forth through rate case 17-E-0238, the Company will implement a downward-only reconciliation of transmission and distribution vegetation management program costs. The reconciliation will apply to the Company’s aggregate total vegetation management costs over the term of the Rate Plan.($71.844 million for FY19, $74.653 million for FY20, and $76.220 million for FY21). Any under-expenditure in total program costs in a given Rate Year will be carried forward and reconciled at the end of Rate Year Three.

(ch) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per rate case 17-E-0238, the Company will implement a platform service revenue sharing mechanism for its electric business in the Rate Years. The Company will retain 20% of fees collected from vendors and defer the 80% for future credit to customers.

(ci) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account contains the deferral balance of the Net Utility Plant tracker pertaining to the gas service for fiscal years 2019, 2020, and 2021. As determined by rate case 17-G-0239, the Company reconciles its annual actual average net utility plant and depreciation expense revenue requirements to the target amounts.

(cj) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Balance in this account represents Economic Development Fund Program which provides discounted gas delivery rates to qualified customers. Each Rate Year, the Company will fully reconcile economic development discounts to the amount reflected in rates ($1.150 million, $0.935 million and $0.762 million) for refund to or recovery from customers as authorized in section 10.1.3 in rate case 17-G-0239.

(ck) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Pursuant to rate case 17-G-0239, the Economic Development Grant program offers financial assistance for projects that promote the economic health of New York State by facilitating the creation and or retention of jobs or the increase of business activity in the State. This account contains the deferral balance for the Economic Development grant program deferral for gas, which is the difference between the cumulative allowance and the cumulative actual expenditures. The reconciliation is subject to a down-ward only reconciliation over the term of the rate plan. Any difference between the respective rate allowance and actual program costs in a given rate year will be carried forward and reconciled at the end of rate year Three, with any under-expenditure to be deferred for future use in the Economic Development Grant Programs.

(cl) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The Economic Development Grant Program is funded by PSC in which the Company is funded grants to improve the economic state of the community. This account contains the deferral balance for the Economic Development grant program deferral for electric, which is the difference between the cumulative allowance (as allowed per the PSC) and the cumulative expenditures for the program. Pursuant to case 17-E-0238, the reconciliation is subject to downward-only reconciliations over the term of the rate plan. Any difference between the respective rate allowance and actual program costs in a given rate year will be carried forward and reconciled at the end of rate year Three, with any under-expenditure to be deferred for future use in the program.

(cm) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The AffordAbility Program provides assistance to a small number of eligible low income residential consumers with arrears owed to the company who enter into a payment plan to make current payments and retire arrears. The AffordAbility Program discontinued new enrollment in its arrear forgiveness program in March 2017. This program was discontinued per rate cases 17-E-0238 & 17-G-0239. The program will be phased-out gradually, as existing customers participating in the program either complete the program, default, or voluntarily remove themselves from the program.

(cn) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Balance in the account represents Property Tax Deferral (Gas) as per rate case 17-G-0239. As stated in Section 10.1.7 of the rate case, the Company will reconcile actual property tax expense to the rate allowance ($43.072 million, $45.311 million, and $47.730 million). The difference will be deferred for future refund to or recovery from customers. The difference between actual tax expense and the rate allowance will be shared 80/20 percent between customers and the Company respectively. In addition, the deferral credit balance was reduced by $9.006 million for a pro-rata allocation pursuant to rate case 17-G-0239, Appendix 5, Schedule 23.

(co) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The account holds the deferral for Variable Pay - Gas, stipulated by the Niagara Mohawk’s Rate Case 17-G-0239, section 10.1.12 and Appendix 6, Schedule 12. Each rate year, the Company reconciles the actual variable compensation amount with the target amounts reflected in rates and defers for refund to customers any variable pay compensation reflected in rates that are not paid to employees. This is a downward only reconciliation.

(cp) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The purpose of this account is to process rate case 12-E-0201 - NYPA Discount Reconciliation Section 6.2.1. The amount of NYPA Expansion Power, Replacement Power, and High Load Factor Power discounts are fully reconciled each rate year. Any differences between the actual discounts and the level reflected in rates will be deferred and recovered from or credited to customers on a monthly basis. Pursuant to the new electric rate case 17-E-0238, the Company was authorized to create an Electric Rate Plan Deferral Credit to promote rate stability and mitigate bill impacts for our customers. In April 2018, $0.999 million was transferred from the NYPA Discount deferral balance to the Electric Rate Plan Deferral Credit.

(cq) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per rate case of 17-E-0238, this mechanism is discontinued, and carrying charges of deferral balance is continued but calculated separately in the Company's Community Carrying Charge account. The company was authorized per rate case 17-E-0238 to create a Rate Plan Deferral Credit to promote rate stability and mitigate bill impacts for customers. Accordingly, a portion was transferred from this account to the Eletric Rate Plan Deferral Credit.

(cr) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per rate case of 17-E-0238, this mechanism is discontinued, and carrying charges of deferral balance is continued but calculated separately in the Company's Community Carrying Charge account. The company was authorized per rate case 17-E-0238 to create a Rate Plan Deferral Credit to promote rate stability and mitigate bill impacts for customers. Accordingly, a portion was transferred from this account to Electic Rate Plan Deferral Credit.

(cs) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per rate case of 17-E-0238, this mechanism is discontinued, and carrying charges of deferral balance is continued but calculated separately in the Company's Community Carrying Charge account. The company was authorized per rate case 17-E-0238 to create a Rate Plan Deferral Credit to promote rate stability and mitigate bill impacts for customers. Accordingly, a portion was transferred from this account to Electric Rate Plan Deferral Credit.

(ct) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per rate case of 17-E-0238, this mechanism is discontinued, and carrying charges of deferral balance is continued but calculated separately in the Company's Community Carrying Charge account. The company was authorized per rate case 17-E-0238 to create a Rate Plan Deferral Credit to promote rate stability and mitigate bill impacts for customers. Accordingly, a portion was transferred from this account to Electric Rate Plan Deferral Credit.

(cu) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The purpose of this account is to record Federal Income Tax (FIT) repair cost, a deferred rate case liability for gas per rate case 12-G-0202, Section 7.2.4. Additionally, in accordance with Case 15-M-0744, this account was used as an offset to the recognition of the earned revenue requirement when analyzing the balance of the Net Utility Plant Depreciation (NUPD) Gas account. Pursuant to the new gas rate case 17-G-0239, this mechanism is discontinued and the Company was authorized to create an Gas Rate Plan Deferral Credit to promote rate stability and mitigate bill impacts for customers. In April 2018, $28.12 million was transferred from the FIT Repair Costs account to the Gas Rate Plan Deferral Credit.

(cv) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The account holds Pro-Rata Allocation of Deferral Credits amortization stipulated by the latest Rate Case 17-E-0238. The Company will credit customers with a portion of the forecast electric deferral balance in amount of $200.4 Million. For the gradual transition to full cost-of-service rates, the credits are allocated (April 2018 - March 2022) to Rate Year One $116,916,000, Rate Year Two $59,295,000, Rate Year Three $19,460,000 and 12 months ending March 31, 2022 $4,729,000. The credits are calculated by taking a pro rata share from the overall projected deferred credit balances.

(cw) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The account holds Pro-Rata Allocation of Deferral Credit to create the Gas Rate Plan Deferral Credit stipulated by the latest Rate Case 17-G-0239. The Company will credit customers with a portion of the forecast gas deferral balance in amount of $56.123 Million. For the gradual transition to full cost-of-service rates, the credits are allocated (April 2018 - March 2022) to Rate Year One $32.315 Million, Rate Year Two $16.924 Million, Rate Year Three $5.344 Million and 12 months ending March 31, 2022 $1.54 Millino. The credits are calculated by taking a pro rata share from the overall projected deferred credit balances.

(cx) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

The purpose of this account is to process the Bonus Depreciation Adjustment. Per rate case 12-G-0202, this deferral is discontinued and the deferred balance is partially amortized per Section 4.4.1 and Appendix 6, Schedule 13. The remaining balance will be considered in future rate cases. Pursuant to case 17-G-0239, this mechanism is discontinued and the Company was authorized to create an Gas Rate Plan Deferral Credit to promote rate stability and mitigate bill impacts for customers. In April 2018, a portion was transferred from the Bonus Depreciation balance to the Gas Rate Plan Deferral Credit.

(cy) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account balance represents the Refund/Surcharge for prior years’ Merchant Function Charge (MFC) imbalance account (i.e. net under- or over-recovered position vs forecast), plus associated carrying charges. The MFC account balance is filed annually for the fiscal year period (April - March) and is submitted to the PSC in May.

(cz) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Section 10.1 of the Joint Proposal in Case 17-G-0239 requires the Company to defer interest on regulatory assets and liabilities. This account holds interest on regulatory liabilities (gas) using the pre-tax weighted average cost of capital rate authorized in the current rate case.

(da) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

This account represents the Refund/Surcharge for prior years’ SPA (System Performance Adjustment) imbalances (i.e. over/under collection). This SPA account balance is filed annually for the period of September - August and is submitted to the PSC by October 15th.

(db) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

In accordance with rate case 04-M-0159 - Proceeding on Motion of the Commission to Examine the Safety of Electric Transmission and Distribution Systems, the Company in this account addresses the disposition of savings resulting from the modified Electric Safety Standards through a deferral for customer benefit, inclusive of carrying charges. Pursuant to Case 15-M-0744, the balance at March 2018 was decreased offsetting the NUPD Reconciliation Mechanism in amount $8.234 million. Pursuant to Case 17-E-0238, the deferral was discontinued and the balance was further reduced by pro-rata deferred credit in amount $6.202 million.

(dc) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per Case 17-G-0239, System Benefit Charge costs, which include the Clean Energy Fund (CEF) surcharge, will continue to be reconciled pursuant to PSC 219 Rule 31. The Company compares actual CEF expenditures (NYSERDA payment) to the actual CEF collections from customers. Carrying charges are calculated on the deferral balance using the other Customer Capital Rate (net of Tax), which is set annually by the PSC.

(dd) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per Case 17-E-0238, SBC costs, which include the CEF surcharge, will continue to be reconciled pursuant to PSC 220 Rule 41. The Company will compares the actual CEF expenditures (NYSERDA Payments)to actual CEF collections. Carrying charges are calculated on the deferral balance using the Other Customer Capital Rate (net of tax), which is set annually by the PSC.

(de) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

To recognize upfont the Tier Fall to Rotterdam Transmission Line total settlement amount (borne by shareholders) for incremental O&M cost on the maintenance of the steel structures on the Spier Falls to Ro Herdam Transmission line pursuant to case 10-T-0080, and amortization over the average service life of the assets.

(df) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per Case 17-G-0239, SBC costs, which include the CEF surcharge, will continue to be reconciled pursuant to PSC 219 Rule 31. Carrying charges are calculated on the deferral balance using the Other Customer Capital Rate (net of tax), which is set annually by the PSC. Per Case 14-M-0094, interest for Energy Efficiency Portfolio Standard and CEF is to be segregated in the company's books for the future benefit of ratepayers. The deferred interest related to CEF was reclassified into a seperate account on the company's books in June 2018.

(dg) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per Case 17-E-0238, System Benefit Charge costs, which include the Clean Energy Fund (CEF) surcharge, will continue to be reconciled pursuant to Public Service Commission 220 Rule 41. On a monthly basis, the Company will compare monthly amounts due to NYS Energy Research Development Authority (if any) to Actual CEF Collections/Revenues. On a monthly basis, carrying charges are calculated on the deferral balance using the “Other Customer Capital Rate,” which is set annually by the NY PSC.

(dh) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Per Case 17-E-0238, System Benefit Charge costs will continue to be reconciled pursuant to Public Service Commission 220 Rule 41. On a monthly basis, the Company will compare the sum of the Company’s Self-Administered Costs to Actual Collections/Revenues. On a monthly basis, carrying charges are calculated on the deferral balance using the “Other Customer Capital Rate,” which is set annually by the NY Public Service Commission.

 

Energy Efficiency Portfolio Standard interest was re-classed to a separate GL account per Public Service Commission request in July 2018.

 


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
Electric Operating Revenues
  1. The following instructions generally apply to the annual version of these pages. Do not report quarterly data in columns (c), (e), (f), and (g). Unbilled revenues and MWH related to unbilled revenues need not be reported separately as required in the annual version of these pages.
  2. Report below operating revenues for each prescribed account, and manufactured gas revenues in total.
  3. Report number of customers, columns (f) and (g), on the basis of meters, in addition to the number of flat rate accounts; except that where separate meter readings are added for billing purposes, one customer should be counted for each group of meters added. The -average number of customers means the average of twelve figures at the close of each month.
  4. If increases or decreases from previous period (columns (c),(e), and (g)), are not derived from previously reported figures, explain any inconsistencies in a footnote.
  5. Disclose amounts of $250,000 or greater in a footnote for accounts 451, 456, and 457.2.
  6. Commercial and industrial Sales, Account 442, may be classified according to the basis of classification (Small or Commercial, and Large or Industrial) regularly used by the respondent if such basis of classification is not generally greater than 1000 Kw of demand. (See Account 442 of the Uniform System of Accounts. Explain basis of classification in a footnote.)
  7. See pages 108-109, Important Changes During Period, for important new territory added and important rate increase or decreases.
  8. For Lines 2,4,5,and 6, see Page 304 for amounts relating to unbilled revenue by accounts.
  9. Include unmetered sales. Provide details of such Sales in a footnote.
Line No.
Title of Account
(a)
Operating Revenues Year to Date Quarterly/Annual
(b)
Operating Revenues Previous year (no Quarterly)
(c)
MEGAWATT HOURS SOLD Year to Date Quarterly/Annual
(d)
MEGAWATT HOURS SOLD Amount Previous year (no Quarterly)
(e)
AVG.NO. CUSTOMERS PER MONTH Current Year (no Quarterly)
(f)
AVG.NO. CUSTOMERS PER MONTH Previous Year (no Quarterly)
(g)
1
SalesOfElectricityHeadingAbstract
Sales of Electricity
2
ResidentialSalesAbstract
(440) Residential Sales
1,001,764,563
7,644,537
3
CommercialAndIndustrialSalesAbstract
(442) Commercial and Industrial Sales
4
CommercialSalesAbstract
Small (or Comm.) (See Instr. 4)
256,654,509
2,544,613
5
IndustrialSalesAbstract
Large (or Ind.) (See Instr. 4)
43,955,207
638,832
6
PublicStreetAndHighwayLightingAbstract
(444) Public Street and Highway Lighting
14,998,998
47,971
7
OtherSalesToPublicAuthoritiesAbstract
(445) Other Sales to Public Authorities
8
SalesToRailroadsAndRailwaysAbstract
(446) Sales to Railroads and Railways
9
InterdepartmentalSalesAbstract
(448) Interdepartmental Sales
10
SalesToUltimateConsumersAbstract
TOTAL Sales to Ultimate Consumers
1,317,373,277
10,875,953
11
SalesForResaleAbstract
(447) Sales for Resale
470,408
4,869
12
SalesOfElectricityAbstract
TOTAL Sales of Electricity
1,317,843,685
10,880,822
13
ProvisionForRateRefundsAbstract
(Less) (449.1) Provision for Rate Refunds
14
RevenuesNetOfProvisionForRefundsAbstract
TOTAL Revenues Net of Prov. for Refunds
1,317,843,685
10,880,822
15
OtherOperatingRevenuesAbstract
Other Operating Revenues
16
ForfeitedDiscounts
(450) Forfeited Discounts
9,397,974
17
MiscellaneousServiceRevenues
(451) Miscellaneous Service Revenues
(a)
4,881,275
18
SalesOfWaterAndWaterPower
(453) Sales of Water and Water Power
19
RentFromElectricProperty
(454) Rent from Electric Property
10,937,600
20
InterdepartmentalRents
(455) Interdepartmental Rents
21
OtherElectricRevenue
(456) Other Electric Revenues
(b)
48,021,668
22
RevenuesFromTransmissionOfElectricityOfOthers
(456.1) Revenues from Transmission of Electricity of Others
153,546,915
23
RegionalTransmissionServiceRevenues
(457.1) Regional Control Service Revenues
24
MiscellaneousRevenue
(457.2) Miscellaneous Revenues
25
OtherMiscellaneousOperatingRevenues
Other Miscellaneous Operating Revenues
25.1
OtherMiscellaneousOperatingRevenues
(456.2) Revenues from Distribution of Electricity
442,370,399
26
OtherOperatingRevenues
TOTAL Other Operating Revenues
669,155,831
27
ElectricOperatingRevenues
TOTAL Electric Operating Revenues
1,986,999,516


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
FOOTNOTE DATA

(a) Concept: MiscellaneousServiceRevenues

Misc Service Revenue-Electric

 

OthExp-Constr Reimb

179

OthExp-Other

(11,697)

Misc Service Revenue-Electric

(1,899,942)

Miscellaneous Service Revenues

(2,969,815)

 

 

Total

(4,881,275)

 

 

 

(b) Concept: OtherElectricRevenue

Open Access Revenue - Transmission

 

Commercial Transmission

8,290,960

Industrial Transmission

2,665,733

Residential Transmission

(791,450)

Street Lighting Transmission

9,173

NYPA Marcy

13,723

Supp Agreement O&M

87,221

 

 

Open Access Revenue - Distribution

 

Commercial Distribution

48,429,265

Residential Distribution

12,658,179

Industrial Distribution

719,841

Street Lighting Distribution

2,639,876

Unbilled Distribution Revenue

(4,858,522)

Look Back True up

(1,483,984)

Minor items < $100,000

(895)

 

 

Other Electric Revenue - Miscellaneous

 

Sithe O&M Amortization

38,430

Unbilled Transmission Revenue

(422,856)

Leasing Account Revenue

-

Deferrals

(17,098,905)

Commodity True-Ups

(3,385,525)

EDF Funds

(2,025,851)

GRT Revenue

1,144,614

ESCO Third Party Billing

607,350

Revenue Decoupling Mech

(8,842,848)

Dunkirk Settlement

(5,124,334)

Capital Tracker Adjustment

10,032

Recharge New York RCD Payment

2,888,380

Other Electric Revenues

10,237,017

Contribute Miscellaneous Electric Revenue

146,896

Supervision & Administration Burden

1,470,148

 

 

Total

48,021,668

 

 

 


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
REGIONAL TRANSMISSION SERVICE REVENUES (Account 457.1)
  1. The respondent shall report below the revenue collected for each service (i.e., control area administration, market administration, etc.) performed pursuant to a Commission approved tariff. All amounts separately billed must be detailed below.
Line No.
Description of Service
(a)
Balance at End of Quarter 1
(b)
Balance at End of Quarter 2
(c)
Balance at End of Quarter 3
(d)
Balance at End of Year
(e)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
TOTAL


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
ELECTRIC PRODUCTION, OTHER POWER SUPPLY EXPENSES, TRANSMISSION AND DISTRIBUTION EXPENSES

Report Electric production, other power supply expenses, transmission, regional market, and distribution expenses through the reporting period.

Line No.
Account
(a)
Year to Date Quarter
(b)
1
PowerProductionExpensesAbstract
1. POWER PRODUCTION AND OTHER SUPPLY EXPENSES
2
SteamPowerGenerationOperationsExpense
Steam Power Generation - Operation (500-509)
6,345
3
SteamPowerGenerationMaintenanceExpense
Steam Power Generation – Maintenance (510-515)
4
PowerProductionExpensesSteamPower
Total Power Production Expenses - Steam Power
6,345
5
NuclearPowerGenerationOperationsExpense
Nuclear Power Generation – Operation (517-525)
6
NuclearPowerGenerationMaintenanceExpense
Nuclear Power Generation – Maintenance (528-532)
7
PowerProductionExpensesNuclearPower
Total Power Production Expenses - Nuclear Power
8
HydraulicPowerGenerationOperationsExpense
Hydraulic Power Generation – Operation (535-540.1)
9
HydraulicPowerGenerationMaintenanceExpense
Hydraulic Power Generation – Maintenance (541-545.1)
10
PowerProductionExpensesHydraulicPower
Total Power Production Expenses - Hydraulic Power
11
RentsOtherPowerGeneration
Other Power Generation – Operation (546-550.1)
12
MaintenanceOfEnergyStorageEquipmentOtherPowerGeneration
Other Power Generation – Maintenance (551-554.1)
13
MaintenanceOfMiscellaneousOtherPowerGenerationPlant
Total Power Production Expenses - Other Power
14
OtherPowerSuplyExpensesAbstract
Other Power Supply Expenses
15
PurchasedPower
(555) Purchased Power
564,958,433
15.1
PowerPurchasedForStorageOperations
(555.1) Power Purchased for Storage Operations
16
SystemControlAndLoadDispatchingElectric
(556) System Control and Load Dispatching
17
OtherExpensesOtherPowerSupplyExpenses
(557) Other Expenses
35,708
18
OtherPowerSupplyExpense
Total Other Power Supply Expenses (line 15-17)
564,994,141
19
PowerProductionExpenses
Total Power Production Expenses (Total of lines 4, 7, 10, 13 and 18)
565,000,486
20
TransmissionExpensesAbstract
2. TRANSMISSION EXPENSES
21
TransmissionExpensesOperationAbstract
Transmission Operation Expenses
22
OperationSupervisionAndEngineeringElectricTransmissionExpenses
(560) Operation Supervision and Engineering
1,720,719
24
LoadDispatchReliability
(561.1) Load Dispatch-Reliability
125,197
25
LoadDispatchMonitorAndOperateTransmissionSystem
(561.2) Load Dispatch-Monitor and Operate Transmission System
4,269,931
26
LoadDispatchTransmissionServiceAndScheduling
(561.3) Load Dispatch-Transmission Service and Scheduling
27
SchedulingSystemControlAndDispatchServices
(561.4) Scheduling, System Control and Dispatch Services
2,347,874
28
ReliabilityPlanningAndStandardsDevelopment
(561.5) Reliability, Planning and Standards Development
321,492
29
TransmissionServiceStudies
(561.6) Transmission Service Studies
30
GenerationInterconnectionStudies
(561.7) Generation Interconnection Studies
31
ReliabilityPlanningAndStandardsDevelopmentServices
(561.8) Reliability, Planning and Standards Development Services
658,833
32
StationExpensesTransmissionExpense
(562) Station Expenses
1,822,582
32.1
OperationOfEnergyStorageEquipmentTransmissionExpense
(562.1) Operation of Energy Storage Equipment
33
OverheadLineExpense
(563) Overhead Lines Expenses
1,492,400
34
UndergroundLineExpensesTransmissionExpense
(564) Underground Lines Expenses
139,040
35
TransmissionOfElectricityByOthers
(565) Transmission of Electricity by Others
36
MiscellaneousTransmissionExpenses
(566) Miscellaneous Transmission Expenses
5,175,052
37
RentsTransmissionElectricExpense
(567) Rents
5,923,838
38
OperationSuppliesAndExpensesTransmissionExpense
(567.1) Operation Supplies and Expenses (Non-Major)
39
TransmissionOperationExpense
TOTAL Transmission Operation Expenses (Lines 22 - 38)
23,996,958
40
TransmissionMaintenanceAbstract
Transmission Maintenance Expenses
41
MaintenanceSupervisionAndEngineeringElectricTransmissionExpenses
(568) Maintenance Supervision and Engineering
696,452
42
MaintenanceOfStructuresTransmissionExpense
(569) Maintenance of Structures
43
MaintenanceOfComputerHardwareTransmission
(569.1) Maintenance of Computer Hardware
44
MaintenanceOfComputerSoftwareTransmission
(569.2) Maintenance of Computer Software
45
MaintenanceOfCommunicationEquipmentElectricTransmission
(569.3) Maintenance of Communication Equipment
1,871
46
MaintenanceOfMiscellaneousRegionalTransmissionPlant
(569.4) Maintenance of Miscellaneous Regional Transmission Plant
270,430
47
MaintenanceOfStationEquipmentTransmission
(570) Maintenance of Station Equipment
3,355,705
47.1
MaintenanceOfEnergyStorageEquipmentTransmission
(570.1) Maintenance of Energy Storage Equipment
48
MaintenanceOfOverheadLinesTransmission
(571) Maintenance of Overhead Lines
33,099,250
49
MaintenanceOfUndergroundLinesTransmission
(572) Maintenance of Underground Lines
2,625
50
MaintenanceOfMiscellaneousTransmissionPlant
(573) Maintenance of Miscellaneous Transmission Plant
833,331
51
MaintenanceOfTransmissionPlant
(574) Maintenance of Transmission Plant
52
TransmissionMaintenanceExpenseElectric
TOTAL Transmission Maintenance Expenses (Lines 41 – 51)
37,718,804
53
TransmissionExpenses
Total Transmission Expenses (Lines 39 and 52)
61,715,762
54
RegionalMarketExpensesAbstract
3. REGIONAL MARKET EXPENSES
55
RegionalMarketExpensesOperationAbstract
Regional Market Operation Expenses
56
OperationSupervision
(575.1) Operation Supervision
57
DayAheadAndRealTimeMarketAdministration
(575.2) Day-Ahead and Real-Time Market Facilitation
58
TransmissionRightsMarketAdministration
(575.3) Transmission Rights Market Facilitation
59
CapacityMarketAdministration
(575.4) Capacity Market Facilitation
60
AncillaryServicesMarketAdministration
(575.5) Ancillary Services Market Facilitation
61
MarketMonitoringAndCompliance
(575.6) Market Monitoring and Compliance
62
MarketFacilitationMonitoringAndComplianceServices
(575.7) Market Facilitation, Monitoring and Compliance Services
4,083,798
63
RegionalMarketOperationExpense
Regional Market Operation Expenses (Lines 55 - 62)
4,083,798
64
RegionalMarketExpensesMaintenanceAbstract
Regional Market Maintenance Expenses
65
MaintenanceOfStructuresAndImprovementsRegionalMarketExpenses
(576.1) Maintenance of Structures and Improvements
66
MaintenanceOfComputerHardware
(576.2) Maintenance of Computer Hardware
67
MaintenanceOfComputerSoftware
(576.3) Maintenance of Computer Software
68
MaintenanceOfCommunicationEquipmentRegionalMarketExpenses
(576.4) Maintenance of Communication Equipment
69
MaintenanceOfMiscellaneousMarketOperationPlant
(576.5) Maintenance of Miscellaneous Market Operation Plant
70
RegionalMarketMaintenanceExpense
Regional Market Maintenance Expenses (Lines 65-69)
71
RegionalMarketExpenses
TOTAL Regional Control and Market Operation Expenses (Lines 63,70)
4,083,798
72
DistributionExpensesAbstract
4. DISTRIBUTION EXPENSES
73
DistributionOperationExpensesElectric
Distribution Operation Expenses (580-589)
76,980,487
74
DistributionMaintenanceExpenseElectric
Distribution Maintenance Expenses (590-598)
180,347,114
75
DistributionExpenses
Total Distribution Expenses (Lines 73 and 74)
257,327,601


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3

Report the amount of expenses for customer accounts, service, sales, and administrative and general expenses year to date.

Line No.
Account
(a)
Year to Date Quarter
(b)
-
CustomerAccountsExpensesOperationsAbstract
Operation
1
CustomerAccountExpenses
(901-905) Customer Accounts Expenses
62,216,492
2
CustomerServiceAndInformationExpenses
(907-910) Customer Service and Information Expenses
163,620,587
3
SalesExpenses
(911-917) Sales Expenses
892,000
4
AdministrativeAndGeneralExpensesAbstract
8. ADMINISTRATIVE AND GENERAL EXPENSES
5
AdministrativeAndGeneralExpensesOperationAbstract
Operation
6
AdministrativeAndGeneralSalaries
(920) Administrative and General Salaries
55,491,975
7
OfficeSuppliesAndExpenses
(921) Office Supplies and Expenses
46,967,353
8
AdministrativeExpensesTransferredCredit
(Less) (922) Administrative Expenses Transferred-Credit
91
9
OutsideServicesEmployed
(923) Outside Services Employed
11,107,558
10
PropertyInsurance
(924) Property Insurance
2,205,058
11
InjuriesAndDamages
(925) Injuries and Damages
13,360,142
12
EmployeePensionsAndBenefits
(926) Employee Pensions and Benefits
69,447,999
13
FranchiseRequirements
(927) Franchise Requirements
14
RegulatoryCommissionExpenses
(928) Regulatory Commission Expenses
7,077,968
15
DuplicateChargesCredit
(929) (Less) Duplicate Charges-Cr.
16
GeneralAdvertisingExpenses
(930.1) General Advertising Expenses
17
MiscellaneousGeneralExpenses
(930.2) Miscellaneous General Expenses
34,485,081
18
RentsAdministrativeAndGeneralExpense
(931) Rents
25,968,203
19
AdministrativeAndGeneralOperationExpense
TOTAL Operation (Total of lines 6 thru 18)
266,111,246
20
AdministrativeAndGeneralExpensesMaintenanceAbstract
Maintenance
21
MaintenanceOfGeneralPlant
(935) Maintenance of General Plant
1,686,694
22
AdministrativeAndGeneralExpenses
TOTAL Administrative and General Expenses (Total of lines 19 and 21)
267,797,940


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")
  1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter.
  2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c).
  3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affiliation the respondent has with the entities listed in columns (a), (b) or (c).
  4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes.
  5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided.
  6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract.
  7. Report in column (h) the number of megawatts of billing demand that is specified in the firm transmission service contract. Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain.
  8. Report in column (i) and (j) the total megawatthours received and delivered.
  9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered.
  10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively.
  11. Footnote entries and provide explanations following all required data.
TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS
Line No.
PaymentByCompanyOrPublicAuthority
Payment By (Company of Public Authority) (Footnote Affiliation)
(a)
TransmissionEnergyReceivedFromCompanyOrPublicAuthorityName
Energy Received From (Company of Public Authority) (Footnote Affiliation)
(b)
TransmissionEnergyDeliveredToCompanyOrPublicAuthorityName
Energy Delivered To (Company of Public Authority) (Footnote Affiliation)
(c)
StatisticalClassificationCode
Statistical Classification
(d)
RateScheduleTariffNumber
Ferc Rate Schedule of Tariff Number
(e)
TransmissionPointOfReceipt
Point of Receipt (Substation or Other Designation)
(f)
TransmissionPointOfDelivery
Point of Delivery (Substation or Other Designation)
(g)
BillingDemand
Billing Demand (MW)
(h)
TransmissionOfElectricityForOthersEnergyReceived
Megawatt Hours Received
(i)
TransmissionOfElectricityForOthersEnergyDelivered
Megawatt Hours Delivered
(j)
Demand Charges ($)
(k)
Energy Charges ($)
(l)
Other Charges ($)
(m)
RevenuesFromTransmissionOfElectricityForOthers
Total Revenues ($) (k+l+m)
(n)
1
(a)
NYPA (TSC)
NYPA
(i)
NYPA NYS Municipal Customers
Various
(k)
NYPA NYS Muni
20,095
20,095
(q)
169,687
169,687
2
(b)
NYPA
NYPA
Niagara Frontier Transit Authoriy
Various
Niagara Frontier
3
NYPA
NYPA
NYPA NYS Municipal Customers
Various
NYPA NYS Muni
1
(r)
3,451
3,451
4
NYPA
NYPA
Consolidated Edison
Various
Crescent Vischer
5
Central Hudson Gas & Electric
Central Hudson Gas & Electric
Central Hudson Gas & Electric
Nine Mile 2 Station
Central Hudson Gas
103
(l)
543,840
543,840
6
Central Hudson Gas & Electric
Central Hudson Gas & Electric
Central Hudson Gas & Electric
North Catskill
North Catskill
(s)
48,825
48,825
7
(c)
LIPA
NYPA
LIPA
Fitzpatrick
Consolidated Edison
142
(m)
844,800
844,800
8
LIPA
LIPA
LIPA
Nine Mile 2 Station
Consolidated Edison
206
(n)
1,087,680
1,087,680
9
(d)
NYSEG
NYSEG
NYSEG
Various
Various
464
(o)
2,338,560
2,338,560
10
City of Watertown
City of Watertown
City of Watertown
Watertown Hydro
Watertown Muni
2,657
2,657
(t)
20,192
20,192
11
Selkirk Co-Gen
Consolidated Edison
Consolidated Edison
Selkirk Station
Consolidated Edison
12
Sithe Independence
Consolidated Edison
Consolidated Edison
Sithe Station
Consolidated Edison
13
Indeck
Consolidated Edison
Consolidated Edison
Indeck Station
Consolidated Edison
14
(e)
Muni Wheels / OATT
Various
Various
Various
Various
15
RG&E Tx Capacity Charge
Various
Various
Various
Various
(p)
79,974
79,974
16
(f)
ISO External Trans. TSC
Various
Various
Various
Various
59,087
59,087
(u)
499,592
499,592
17
(g)
NYMPA, Misc Villages, Jamestown, Griffiss (TS)
Various
Various
N/A
Various
610,385
610,385
(v)
4,972,553
4,972,553
18
New York Power Authority
New York Power Authority
New York Power Authority
Edic Substation
Edic Substation
19
Brookfield Renewable
Support
Support
Brookfield Renewable
Brookfield Renewable
20
Carthage
Support
Support
Carthage
Carthage
21
City of Oswego
Support
Support
City of Oswego
City of Oswego
22
City of Salamanca
Support
Support
City of Salamanca
City of Salamanca
23
Sithe
Support
Support
Sithe
Sithe
24
Indeck Olean
Support
Support
Indeck Olean
Indeck Olean
25
Lake Colby
Support
Support
Lake Colby
Lake Colby
(w)
1,024
1,024
26
Marcy Facts
Support
Support
Marcy Facts
Marcy Facts
(x)
27,686
27,686
27
Rensselaer Generating
Support
Support
Rensselaer Generatig
Rensselaer Generatig
(y)
25,233
25,233
28
American Ref-Fuel Covanta
Support
Support
American Ref-Fuel Gt
American Ref-Fuel Gt
29
South Glens Falls
Support
Support
Glens Falls –Mohica
High Side of GSU
(z)
2,523
2,523
30
Copenhagen Associates
Support
Support
Middle Road Station
Middle Road Station
(aa)
18,987
18,987
31
(h)
Lyonsdale Biomass, LLC
Support
Support
Lyonsdale
Burrows paper tap
(ab)
2,430
2,430
32
Northern Electric Power
Support
Support
Existing Circuit - n
High side of GSU
(ac)
8,411
8,411
35 TOTAL
916
692,224
692,224
4,894,854
5,800,594
10,695,448


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
FOOTNOTE DATA

(a) Concept: PaymentByCompanyOrPublicAuthority

TSC - Transmission Service Charge

(b) Concept: PaymentByCompanyOrPublicAuthority

NYPA - New York Power Authority

(c) Concept: PaymentByCompanyOrPublicAuthority

LIPA - Long Island Power Authority

(d) Concept: PaymentByCompanyOrPublicAuthority

NYSEG - New York Gas and Electric

(e) Concept: PaymentByCompanyOrPublicAuthority

OATT - Open Access Transmission Tariff

(f) Concept: PaymentByCompanyOrPublicAuthority

ISO- Independent System Operator

(g) Concept: PaymentByCompanyOrPublicAuthority

New York Municipal Power Authority

(h) Concept: PaymentByCompanyOrPublicAuthority

LLC - Limited Liability Company

(i) Concept: TransmissionEnergyDeliveredToCompanyOrPublicAuthorityName

NYPA NYS - New York Power Authority New York State

(j) Concept: RateScheduleTariffNumber

NYISO OATT - New York Independent System Operator Open Access Transmission Tariff

(k) Concept: TransmissionPointOfDelivery

Muni - Municipals

(l) Concept: DemandChargesRevenueTransmissionOfElectricityForOthers

Grandfathered Wheeling Charges

(m) Concept: DemandChargesRevenueTransmissionOfElectricityForOthers

Grandfathered Wheeling Charges

(n) Concept: DemandChargesRevenueTransmissionOfElectricityForOthers

Grandfathered Wheeling Charges

(o) Concept: DemandChargesRevenueTransmissionOfElectricityForOthers

Grandfathered Wheeling Charges

(p) Concept: DemandChargesRevenueTransmissionOfElectricityForOthers

Rochester Gas & Electric Transmission Capacity Charge

(q) Concept: OtherChargesRevenueTransmissionOfElectricityForOthers

Transmission Service Charge

(r) Concept: OtherChargesRevenueTransmissionOfElectricityForOthers

Grandfathered Wheeling Charges

(s) Concept: OtherChargesRevenueTransmissionOfElectricityForOthers

Grandfathered Wheeling Charges

(t) Concept: OtherChargesRevenueTransmissionOfElectricityForOthers

Grandfathered Wheeling Charges

(u) Concept: OtherChargesRevenueTransmissionOfElectricityForOthers

New York Independent System Operator External transactions - TSC (Transmission Service Charge)

(v) Concept: OtherChargesRevenueTransmissionOfElectricityForOthers

Transmission Service Charge

(w) Concept: OtherChargesRevenueTransmissionOfElectricityForOthers

Operating & Maintenance Expense Agreement

(x) Concept: OtherChargesRevenueTransmissionOfElectricityForOthers

Operating & Maintenance Expense Agreement

(y) Concept: OtherChargesRevenueTransmissionOfElectricityForOthers

Operating & Maintenance Expense Agreement

(z) Concept: OtherChargesRevenueTransmissionOfElectricityForOthers

Operating & Maintenance Expense Agreement

(aa) Concept: OtherChargesRevenueTransmissionOfElectricityForOthers

Operating & Maintenance Expense Agreement

(ab) Concept: OtherChargesRevenueTransmissionOfElectricityForOthers

Operating & Maintenance Expense Agreement

(ac) Concept: OtherChargesRevenueTransmissionOfElectricityForOthers

Operating & Maintenance Expense Agreement


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
TRANSMISSION OF ELECTRICITY BY ISO/RTOs
  1. Report in Column (a) the Transmission Owner receiving revenue for the transmission of electricity by the ISO/RTO.
  2. Use a separate line of data for each distinct type of transmission service involving the entities listed in Column (a).
  3. In Column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO – Firm Network Service for Others, FNS – Firm Network Transmission Service for Self, LFP – Long-Term Firm Point-to-Point Transmission Service, OLF – Other Long-Term Firm Transmission Service, SFP – Short-Term Firm Point-to-Point Transmission Reservation, NF – Non-Firm Transmission Service, OS – Other Transmission Service and AD- Out-of-Period Adjustments. Use this code for any accounting adjustments or “true-ups” for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes.
  4. In column (c) identify the FERC Rate Schedule or tariff Number, on separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (b) was provided.
  5. In column (d) report the revenue amounts as shown on bills or vouchers.
  6. Report in column (e) the total revenues distributed to the entity listed in column (a).
Line No.
Payment Received by (Transmission Owner Name)
(a)
Statistical Classification
(b)
FERC Rate Schedule or Tariff Number
(c)
Total Revenue by Rate Schedule or Tariff
(d)
Total Revenue
(e)
1
(a)
Niagara Mohawk - TCC Auction Revenue
(b)
NYISO OATT
35,727,997
35,727,997
2
Niagara Mohawk - Congestion Revenue
NYISO OATT
3
Niagara Mohawk - Congestion Balancing
NYISO OATT
7,594,638
7,594,638
4
Niagara Mohawk - TCC Monthly Revenue
NYISO OATT
208,221
208,221
40
TOTAL
43,530,856
43,530,856


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
FOOTNOTE DATA

(a) Concept: TransmissionPaymentByCompanyOrPublicAuthority

TCC - Transmission Congestion Contract

(b) Concept: RateScheduleTariffNumber

NYISO - New York Independent System Operator

OATT - Open Acess Transmission Tariff


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565)
  1. Report all transmission, i.e. wheeling or electricity provided by other electric utilities, cooperatives, municipalities, other public authorities, qualifying facilities, and others for the quarter.
  2. In column (a) report each company or public authority that provided transmission service. Provide the full name of the company, abbreviate if necessary, but do not truncate name or use acronyms. Explain in a footnote any ownership interest in or affiliation with the transmission service provider. Use additional columns as necessary to report all companies or public authorities that provided transmission service for the quarter reported.
  3. In column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
    FNS - Firm Network Transmission Service for Self, LFP - Long-Term Firm Point-to-Point Transmission Reservations. OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point-to- Point Transmission Reservations, NF - Non-Firm Transmission Service, and OS - Other Transmission Service. See General Instructions for definitions of statistical classifications.
  4. Report in column (c) and (d) the total megawatt hours received and delivered by the provider of the transmission service.
  5. Report in column (e), (f) and (g) expenses as shown on bills or vouchers rendered to the respondent. In column (e) report the demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report the total of all other charges on bills or vouchers rendered to the respondent, including any out of period adjustments. Explain in a footnote all components of the amount shown in column (g). Report in column (h) the total charge shown on bills rendered to the respondent. If no monetary settlement was made, enter zero in column (h). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered.
  6. Enter ""TOTAL"" in column (a) as the last line.
  7. Footnote entries and provide explanations following all required data.
TRANSFER OF ENERGY EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS
Line No.
NameOfCompanyOrPublicAuthorityTransmissionOfElectricityByOthers
Name of Company or Public Authority (Footnote Affiliations)
(a)
StatisticalClassificationCode
Statistical Classification
(b)
TransmissionOfElectricityByOthersEnergyReceived
MegaWatt Hours Received
(c)
TransmissionOfElectricityByOthersEnergyDelivered
MegaWatt Hours Delivered
(d)
DemandChargesTransmissionOfElectricityByOthers
Demand Charges ($)
(e)
EnergyChargesTransmissionOfElectricityByOthers
Energy Charges ($)
(f)
OtherChargesTransmissionOfElectricityByOthers
Other Charges ($)
(g)
ChargesForTransmissionOfElectricityByOthers
Total Cost of Transmission ($)
(h)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
TOTAL


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
  1. Report the year to date amounts of depreciation expense, asset retirement cost depreciation, depletion and amortization, except amortization of acquisition adjustments for the accounts indicated and classified according to the plant functional groups described.
Line No.
FunctionalClassificationAxis
Functional Classification
(a)
DepreciationExpenseExcludingAmortizationOfAcquisitionAdjustments
Depreciation Expense (Account 403)
(b)
DepreciationExpenseForAssetRetirementCostsExcludingAmortizationgOfAcquisitionAdjustments
Depreciation Expense for Asset Retirement Costs (Account 403.1)
(c)
AmortizationOfLimitedTermPlantOrProperty
Amortization of Limited Term Electric Plant (Account 404)
(d)
AmortizationOfOtherElectricPlant
Amortization of Other Electric Plant (Acc 405)
(e)
DepreciationAndAmortization
Total
(f)
1
Intangible Plant
238,835
238,835
2
Steam Production Plant
3
Nuclear Production Plant
4
Hydraulic Production Plant-Conventional
24,407
24,407
5
Hydraulic Production Plant-Pumped Storage
6
Other Production Plant
59,723
59,723
7
Transmission Plant
47,720,916
323,522
48,044,438
8
Distribution Plant
107,492,539
411,065
107,903,604
9
General Plant
8,831,249
8,831,249
10
Common Plant-Electric
5,241,480
5,241,480
11
TOTAL
169,370,314
734,587
238,835
170,343,736


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
AMOUNTS INCLUDED IN ISO/RTO SETTLEMENT STATEMENTS
  1. The respondent shall report below the details called for concerning amounts it recorded in Account 555, Purchase Power, and Account 447, Sales for Resale, for items shown on ISO/RTO Settlement Statements. Transactions should be separately netted for each ISO/RTO administered energy market for purposes of determining whether an entity is a net seller or purchaser in a given hour. Net megawatt hours are to be used as the basis for determining whether a net purchase or sale has occurred. In each monthly reporting period, the hourly sale and purchase net amounts are to be aggregated and separately reported in Account 447, Sales for Resale, or Account 555, Purchased Power, respectively.
Line No.
Description of Item(s)
(a)
Balance at End of Quarter 1
(b)
Balance at End of Quarter 2
(c)
Balance at End of Quarter 3
(d)
Balance at End of Year
(e)
1 Energy
2 Net Purchases (Account 555)
150,823,543
79,213,768
134,979,182
2.1 Net Purchases (Account 555.1)
3 Net Sales (Account 447)
4 Transmission Rights
5 Ancillary Services
6,949,849
7,182,008
6,105,232
6 Other Items (list separately)
7
Installed Capacity
2,514,190
16,873,599
25,377,808
46 TOTAL
160,287,582
103,269,375
166,462,222


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
  1. Report the monthly peak load and energy output. If the respondent has two or more power which are not physically integrated, furnish the required information for each non- integrated system.
  2. Report in column (b) by month the system’s output in Megawatt hours for each month.
  3. Report in column (c) by month the non-requirements sales for resale. Include in the monthly amounts any energy losses associated with the sales.
  4. Report in column (d) by month the system’s monthly maximum megawatt load (60 minute integration) associated with the system.
  5. Report in column (e) and (f) the specified information for each monthly peak load reported in column (d).
Line No.
MonthAxis
Month
(a)
Total Monthly Energy (MWH)
(b)
Monthly Non-Requirements Sales for Resale & Associated Losses
(c)
MonthlyPeakLoad
Monthly Peak Megawatts (See Instr. 4)
(d)
DayOfMonthlyPeak
Monthly Peak Day of Month
(e)
HourOfMonthlyPeak
Monthly Peak Hour
(f)
NAME OF SYSTEM: 0
1
January
2
February
3
March
4
Total for Quarter 1
5
April
6
May
7
June
8
Total for Quarter 2
9
July
3,543,357
6,671
2
14
10
August
3,492,299
6,610
6
15
11
September
2,952,076
6,495
5
19
12
Total for Quarter 3
9,987,732
41
Total


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
MONTHLY TRANSMISSION SYSTEM PEAK LOAD
  1. Report the monthly peak load on the respondent's transmission system. If the respondent has two or more power systems which are not physically integrated, furnish the required information for each non-integrated system.
  2. Report on Column (b) by month the transmission system's peak load.
  3. Report on Columns (c ) and (d) the specified information for each monthly transmission - system peak load reported on Column (b).
  4. Report on Columns (e) through (j) by month the system' monthly maximum megawatt load by statistical classifications. See General Instruction for the definition of each statistical classification.
Line No.
Month
(a)
Monthly Peak MW - Total
(b)
Day of Monthly Peak
(c)
Hour of Monthly Peak
(d)
Firm Network Service for Self
(e)
Firm Network Service for Others
(f)
Long-Term Firm Point-to-point Reservations
(g)
Other Long-Term Firm Service
(h)
Short-Term Firm Point-to-point Reservation
(i)
Other Service
(j)
NAME OF SYSTEM: 0
1
January
2
February
3
March
4
Total for Quarter 1
5
April
5,585
6
12
4,115
573
897
6
May
6,676
30
18
5,201
542
933
7
June
7,115
18
14
5,598
584
933
8
Total for Quarter 2
14,914
1,699
2,763
9
July
7,604
2
14
6,186
485
933
10
August
7,544
6
15
6,117
494
933
11
September
7,428
5
19
6,023
472
933
12
Total for Quarter 3
18,326
1,451
2,799
13
October
14
November
15
December
16
Total for Quarter 4
17
Total
33,240
3,150
5,562


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
FOOTNOTE DATA

(a) Concept: MonthlyPeakLoadExcludingIsoAndRto

Q1 2018 reporting data is not available due to the restructure of the NYISO server. The

server restructure caused disruption in the automated data extraction process and Q1 2018

data could not be extracted. The error was resolved at the beginning of Q2 2018 and the

data became available.


Name of Respondent:

Niagara Mohawk Power Corporation
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/29/2018
Year/Period of Report

End of:
2018
/
Q3
Monthly ISO/RTO Transmission System Peak Load
  1. Report the monthly peak load on the respondent's transmission system. If the Respondent has two or more power systems which are not physically integrated, furnish the required information for each non-integrated system.
  2. Report on Column (b) by month the transmission system's peak load.
  3. Report on Column (c) and (d) the specified information for each monthly transmission - system peak load reported on Column (b).
  4. Report on Columns (e) through (i) by month the system’s transmission usage by classification. Amounts reported as Through and Out Service in Column (g) are to be excluded from those amounts reported in Columns (e) and (f).
  5. Amounts reported in Column (j) for Total Usage is the sum of Columns (h) and (i).
Line No.
Month
(a)
Monthly Peak MW - Total
(b)
Day of Monthly Peak
(c)
Hour of Monthly Peak
(d)
Import into ISO/RTO
(e)
Exports from ISO/RTO
(f)
Through and Out Service
(g)
Network Service Usage
(h)
Point-to-Point Service Usage
(i)
Total Usage
(j)
NAME OF SYSTEM: Enter System
1
January
2
February
3
March
4
Total for Quarter 1
5
April
6
May
7
June
8
Total for Quarter 2
9
July
10
August
11
September
12
Total for Quarter 3
13
October
14
November
15
December
16
Total for Quarter 4
17
Total Year to Date/Year

XBRL Instance File
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