Form FERC Form 3-Q FERC Form 3-Q Quarterly Financial Report

Form 1 Approved
OMB No.1902-0021
(Expires 12/31/2014)

THIS FILING IS
Item 1:

An Initial (Original)
Submission

OR

Resubmission No. ____

Form 1-F Approved
OMB No.1902-0029
(Expires 12/31/2014)
Form 3-Q Approved
OMB No.1902-0205
(Expires 05/31/2014)

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)

Year/Period of Report
End of

FERC FORM No.1/3-Q (REV. 02-04)

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

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.
II.

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).
III.

What and Where to Submit

(a) 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/eforms/form-1/elec-subm-soft.asp. The software is
used to submit the electronic filing to the Commission via the Internet.
(b) The Corporate Officer Certification must be submitted electronically as part of the FERC Forms 1 and 3-Q filings.
(c) 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
(d)
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.

FERC FORM 1 & 3-Q (ED. 03-07)

i

The CPA Certification Statement should:
a)

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

b)

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.)

Reference Schedules
Comparative Balance Sheet
Statement of Income
Statement of Retained Earnings
Statement of Cash Flows
Notes to Financial Statements
e)

Pages
110-113
114-117
118-119
120-121
122-123

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.

for the year ended on which we have
“In connection with our regular examination of the financial statements of
, we have also reviewed schedules
reported separately under date of
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.
(f) 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.
(g)
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/eforms/form-1/form-1.pdf and
http://www.ferc.gov/docs-filing/eforms.asp#3Q-gas .
IV. When to Submit:
FERC Forms 1 and 3-Q must be filed by the following schedule:

FERC FORM 1 & 3-Q (ED. 03-07)

ii

a) FERC Form 1 for each year ending December 31 must be filed by April 18th of the following year (18 CFR § 141.1), and
b) FERC Form 3-Q for each calendar quarter must be filed within 60 days after the reporting quarter (18 C.F.R. §
141.400).
V.

Where to Send Comments on Public Reporting Burden.

The public reporting burden for the FERC Form 1 collection of information is estimated to average 1,144
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 150 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)).

FERC FORM 1 & 3-Q (ED. 03-07)

iii

GENERAL INSTRUCTIONS
I.
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.
II.
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.
III
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.
IV.
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.
V. 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).
VI.
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.
VII
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.
VIII.
Do not make references to reports of previous periods/years or to other reports in lieu of required entries,
except as specifically authorized.
IX.
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

FERC FORM 1 & 3-Q (ED. 03-07)

iv

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
I. 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.
II. Respondent -- The person, corporation, licensee, agency, authority, or other Legal entity or instrumentality in whose
behalf the report is made.

FERC FORM 1 & 3-Q (ED. 03-07)

v

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:
(3) ’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;
(4) 'Person' means an individual or a corporation;
(5) '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;
(7) '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; ......
(11) "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
(a) 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. (a) 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

FERC FORM 1 & 3-Q (ED. 03-07)

vi

"Sec. 309. 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 1 & 3-Q (ED. 03-07)

vii

FERC FORM NO. 1/3-Q:
REPORT OF MAJOR ELECTRIC UTILITIES, LICENSEES AND OTHER
IDENTIFICATION
01 Exact Legal Name of Respondent

02 Year/Period of Report
End of

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)
05 Name of Contact Person

06 Title of Contact Person

07 Address of Contact Person (Street, City, State, Zip Code)
08 Telephone of Contact Person,Including 09 This Report Is
Area Code
(1)
An Original

(2)

A Resubmission

10 Date of Report
(Mo, Da, Yr)

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

03 Signature

04 Date Signed

(Mo, Da, Yr)
02 Title
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.

FERC FORM No.1/3-Q (REV. 02-04)

Page 1

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

LIST OF SCHEDULES (Electric Utility)

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

Reference
Page No.
(b)

(a)
1 Important Changes During the Quarter
2 Comparative Balance Sheet
3 Statement of Income for the Quarter
4 Statement of Retained Earnings for the Quarter
5 Statement of Cash Flows
6 Notes to Financial Statements
7 Statement of Accum Comp Income, Comp Income, and Hedging Activities
8 Summary of Utility Plant & Accumulated Provisions for Dep, Amort & Dep
9 Electric Plant In Service and Accum Provision For Depr by Function
10 Transmission Service and Generation Interconnection Study Costs
11 Other Regulatory Assets
12 Other Regulatory Liabilities
13 Elec Operating Revenues (Individual Schedule Lines 300-301)
14 Regional Transmission Service Revenues (Account 457.1)
15 Electric Prod, Other Power Supply Exp, Trans and Distrib Exp
16 Electric Customer Accts, Service, Sales, Admin and General Expenses
17 Transmission of Electricity for Others
18 Transmission of Electricity by ISO/RTOs
19 Transmission of Electricity by Others
20 Deprec, Depl and Amort of Elec Plant (403,403.1,404,and 405) (except A
21 Amounts Included in ISO/RTO Settlement Statements
22 Monthly Peak Loads and Energy Output
23 Monthly Transmission System Peak Load
24 Monthly ISO/RTO Transmission System Peak Load

FERC FORM NO. 1 (ED. 12-96)

Page

2

Remarks
(c)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report

Year/Period of Report
End of

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 106, 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.
PAGE 108 INTENTIONALLY LEFT BLANK
SEE PAGE 109 FOR REQUIRED INFORMATION.

FERC FORM NO. 1 (ED. 12-96)

Page

108

Name of Respondent

This Report is:
(1) An Original
(2) A Resubmission

Date of Report Year/Period of Report
(Mo, Da, Yr)

IMPORTANT CHANGES DURING THE QUARTER/YEAR (Continued)

FERC FORM NO. 1 (ED. 12-96)

Page 109.1

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Line
No.

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
47
48
49
50
51
52

Ref.
Page No.
(b)

Title of Account
(a)
UTILITY PLANT
Utility Plant (101-106, 114)
Construction Work in Progress (107)
TOTAL Utility Plant (Enter Total of lines 2 and 3)
(Less) Accum. Prov. for Depr. Amort. Depl. (108, 110, 111, 115)
Net Utility Plant (Enter Total of line 4 less 5)
Nuclear Fuel in Process of Ref., Conv.,Enrich., and Fab. (120.1)
Nuclear Fuel Materials and Assemblies-Stock Account (120.2)
Nuclear Fuel Assemblies in Reactor (120.3)
Spent Nuclear Fuel (120.4)
Nuclear Fuel Under Capital Leases (120.6)
(Less) Accum. Prov. for Amort. of Nucl. Fuel Assemblies (120.5)
Net Nuclear Fuel (Enter Total of lines 7-11 less 12)
Net Utility Plant (Enter Total of lines 6 and 13)
Utility Plant Adjustments (116)
Gas Stored Underground - Noncurrent (117)
OTHER PROPERTY AND INVESTMENTS
Nonutility Property (121)
(Less) Accum. Prov. for Depr. and Amort. (122)
Investments in Associated Companies (123)
Investment in Subsidiary Companies (123.1)
(For Cost of Account 123.1, See Footnote Page 224, line 42)
Noncurrent Portion of Allowances
Other Investments (124)
Sinking Funds (125)
Depreciation Fund (126)
Amortization Fund - Federal (127)
Other Special Funds (128)
Special Funds (Non Major Only) (129)
Long-Term Portion of Derivative Assets (175)
Long-Term Portion of Derivative Assets – Hedges (176)
TOTAL Other Property and Investments (Lines 18-21 and 23-31)
CURRENT AND ACCRUED ASSETS
Cash and Working Funds (Non-major Only) (130)
Cash (131)
Special Deposits (132-134)
Working Fund (135)
Temporary Cash Investments (136)
Notes Receivable (141)
Customer Accounts Receivable (142)
Other Accounts Receivable (143)
(Less) Accum. Prov. for Uncollectible Acct.-Credit (144)
Notes Receivable from Associated Companies (145)
Accounts Receivable from Assoc. Companies (146)
Fuel Stock (151)
Fuel Stock Expenses Undistributed (152)
Residuals (Elec) and Extracted Products (153)
Plant Materials and Operating Supplies (154)
Merchandise (155)
Other Materials and Supplies (156)
Nuclear Materials Held for Sale (157)
Allowances (158.1 and 158.2)

FERC FORM NO. 1 (REV. 12-03)

Page 110

200-201
200-201
200-201
202-203

202-203

224-225
228-229

227
227
227
227
227
227
202-203/227
228-229

Current Year
End of Quarter/Year
Balance
(c)

Prior Year
End Balance
12/31
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)(Continued)
Line
No.

53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85

Title of Account
(a)
(Less) Noncurrent Portion of Allowances
Stores Expense Undistributed (163)
Gas Stored Underground - Current (164.1)
Liquefied Natural Gas Stored and Held for Processing (164.2-164.3)
Prepayments (165)
Advances for Gas (166-167)
Interest and Dividends Receivable (171)
Rents Receivable (172)
Accrued Utility Revenues (173)
Miscellaneous Current and Accrued Assets (174)
Derivative Instrument Assets (175)
(Less) Long-Term Portion of Derivative Instrument Assets (175)
Derivative Instrument Assets - Hedges (176)
(Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176
Total Current and Accrued Assets (Lines 34 through 66)
DEFERRED DEBITS
Unamortized Debt Expenses (181)
Extraordinary Property Losses (182.1)
Unrecovered Plant and Regulatory Study Costs (182.2)
Other Regulatory Assets (182.3)
Prelim. Survey and Investigation Charges (Electric) (183)
Preliminary Natural Gas Survey and Investigation Charges 183.1)
Other Preliminary Survey and Investigation Charges (183.2)
Clearing Accounts (184)
Temporary Facilities (185)
Miscellaneous Deferred Debits (186)
Def. Losses from Disposition of Utility Plt. (187)
Research, Devel. and Demonstration Expend. (188)
Unamortized Loss on Reaquired Debt (189)
Accumulated Deferred Income Taxes (190)
Unrecovered Purchased Gas Costs (191)
Total Deferred Debits (lines 69 through 83)
TOTAL ASSETS (lines 14-16, 32, 67, and 84)

FERC FORM NO. 1 (REV. 12-03)

Page 111

Ref.
Page No.
(b)
227

230a
230b
232

233
352-353
234

Current Year
End of Quarter/Year
Balance
(c)

Prior Year
End Balance
12/31
(d)

Name of Respondent

This Report is:
(1)
An Original
(2)
A Resubmission

Date of Report
(mo, da, yr)

Year/Period of Report
end of

COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Line
No.

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

Ref.
Page No.
(b)

Title of Account
(a)
PROPRIETARY CAPITAL
Common Stock Issued (201)
Preferred Stock Issued (204)
Capital Stock Subscribed (202, 205)
Stock Liability for Conversion (203, 206)
Premium on Capital Stock (207)
Other Paid-In Capital (208-211)
Installments Received on Capital Stock (212)
(Less) Discount on Capital Stock (213)
(Less) Capital Stock Expense (214)
Retained Earnings (215, 215.1, 216)
Unappropriated Undistributed Subsidiary Earnings (216.1)
(Less) Reaquired Capital Stock (217)
Noncorporate Proprietorship (Non-major only) (218)
Accumulated Other Comprehensive Income (219)
Total Proprietary Capital (lines 2 through 15)
LONG-TERM DEBT
Bonds (221)
(Less) Reaquired Bonds (222)
Advances from Associated Companies (223)
Other Long-Term Debt (224)
Unamortized Premium on Long-Term Debt (225)
(Less) Unamortized Discount on Long-Term Debt-Debit (226)
Total Long-Term Debt (lines 18 through 23)
OTHER NONCURRENT LIABILITIES
Obligations Under Capital Leases - Noncurrent (227)
Accumulated Provision for Property Insurance (228.1)
Accumulated Provision for Injuries and Damages (228.2)
Accumulated Provision for Pensions and Benefits (228.3)
Accumulated Miscellaneous Operating Provisions (228.4)
Accumulated Provision for Rate Refunds (229)
Long-Term Portion of Derivative Instrument Liabilities
Long-Term Portion of Derivative Instrument Liabilities - Hedges
Asset Retirement Obligations (230)
Total Other Noncurrent Liabilities (lines 26 through 34)
CURRENT AND ACCRUED LIABILITIES
Notes Payable (231)
Accounts Payable (232)
Notes Payable to Associated Companies (233)
Accounts Payable to Associated Companies (234)
Customer Deposits (235)
Taxes Accrued (236)
Interest Accrued (237)
Dividends Declared (238)
Matured Long-Term Debt (239)

FERC FORM NO. 1 (rev. 12-03)

Page 112

250-251
250-251

253
252
254
254b
118-119
118-119
250-251
122(a)(b)

256-257
256-257
256-257
256-257

262-263

Current Year
End of Quarter/Year
Balance
(c)

Prior Year
End Balance
12/31
(d)

Name of Respondent

This Report is:
(1)
An Original
(2)
A Resubmission

Date of Report
(mo, da, yr)

Year/Period of Report
end of

(continued)
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Line
No.

46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66

Ref.
Page No.
(b)

Title of Account
(a)
Matured Interest (240)
Tax Collections Payable (241)
Miscellaneous Current and Accrued Liabilities (242)
Obligations Under Capital Leases-Current (243)
Derivative Instrument Liabilities (244)
(Less) Long-Term Portion of Derivative Instrument Liabilities
Derivative Instrument Liabilities - Hedges (245)
(Less) Long-Term Portion of Derivative Instrument Liabilities-Hedges
Total Current and Accrued Liabilities (lines 37 through 53)
DEFERRED CREDITS
Customer Advances for Construction (252)
Accumulated Deferred Investment Tax Credits (255)
Deferred Gains from Disposition of Utility Plant (256)
Other Deferred Credits (253)
Other Regulatory Liabilities (254)
Unamortized Gain on Reaquired Debt (257)
Accum. Deferred Income Taxes-Accel. Amort.(281)
Accum. Deferred Income Taxes-Other Property (282)
Accum. Deferred Income Taxes-Other (283)
Total Deferred Credits (lines 56 through 64)
TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65)

FERC FORM NO. 1 (rev. 12-03)

Page 113

266-267
269
278
272-277

Current Year
End of Quarter/Year
Balance
(c)

Prior Year
End Balance
12/31
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

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
5. Do not report fourth quarter data in columns (e) and (f)
6. 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.
7. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above.
Line
No.
Title of Account
(a)

(Ref.)
Page No.
(b)

1 UTILITY OPERATING INCOME
2 Operating Revenues (400)
3 Operating Expenses
4 Operation Expenses (401)
5 Maintenance Expenses (402)
6 Depreciation Expense (403)
7 Depreciation Expense for Asset Retirement Costs (403.1)
8 Amort. & Depl. of Utility Plant (404-405)
9 Amort. of Utility Plant Acq. Adj. (406)
10 Amort. Property Losses, Unrecov Plant and Regulatory Study Costs (407)
11 Amort. of Conversion Expenses (407)
12 Regulatory Debits (407.3)
13 (Less) Regulatory Credits (407.4)
14 Taxes Other Than Income Taxes (408.1)
15 Income Taxes - Federal (409.1)
16

- Other (409.1)

17 Provision for Deferred Income Taxes (410.1)
18 (Less) Provision for Deferred Income Taxes-Cr. (411.1)
19 Investment Tax Credit Adj. - Net (411.4)
20 (Less) Gains from Disp. of Utility Plant (411.6)
21 Losses from Disp. of Utility Plant (411.7)
22 (Less) Gains from Disposition of Allowances (411.8)
23 Losses from Disposition of Allowances (411.9)
24 Accretion Expense (411.10)
25 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24)
26 Net Util Oper Inc (Enter Tot line 2 less 25) Carry to Pg117,line 27

FERC FORM NO. 1/3-Q (REV. 02-04)

Page 114

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)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

STATEMENT OF INCOME FOR THE YEAR (Continued)
9. Use page 122 for important notes regarding the statement of income for any account thereof.
10. 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.
11 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.
12. If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122.
13. 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.
14. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports.
15. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to
this schedule.
ELECTRIC UTILITY
Current Year to Date
Previous Year to Date
(in dollars)
(in dollars)
(g)
(h)

GAS UTILITY
Current Year to Date
Previous Year to Date
(in dollars)
(in dollars)
(j)
(i)

OTHER UTILITY
Current Year to Date
Previous Year to Date
(in dollars)
(in dollars)
(k)
(l)

Line
No.

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

FERC FORM NO. 1 (ED. 12-96)

Page 115

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

STATEMENT OF INCOME FOR THE YEAR (continued)
Line
No.

TOTAL

Title of Account
(a)

27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78

(Ref.)
Page No.
(b)

Net Utility Operating Income (Carried forward from page 114)
Other Income and Deductions
Other Income
Nonutilty Operating Income
Revenues From Merchandising, Jobbing and Contract Work (415)
(Less) Costs and Exp. of Merchandising, Job. & Contract Work (416)
Revenues From Nonutility Operations (417)
(Less) Expenses of Nonutility Operations (417.1)
Nonoperating Rental Income (418)
Equity in Earnings of Subsidiary Companies (418.1)
Interest and Dividend Income (419)
Allowance for Other Funds Used During Construction (419.1)
Miscellaneous Nonoperating Income (421)
Gain on Disposition of Property (421.1)
TOTAL Other Income (Enter Total of lines 31 thru 40)
Other Income Deductions
Loss on Disposition of Property (421.2)
Miscellaneous Amortization (425)
Donations (426.1)
Life Insurance (426.2)
Penalties (426.3)
Exp. for Certain Civic, Political & Related Activities (426.4)
Other Deductions (426.5)
TOTAL Other Income Deductions (Total of lines 43 thru 49)
Taxes Applic. to Other Income and Deductions
Taxes Other Than Income Taxes (408.2)
Income Taxes-Federal (409.2)
Income Taxes-Other (409.2)
Provision for Deferred Inc. Taxes (410.2)
(Less) Provision for Deferred Income Taxes-Cr. (411.2)
Investment Tax Credit Adj.-Net (411.5)
(Less) Investment Tax Credits (420)
TOTAL Taxes on Other Income and Deductions (Total of lines 52-58)
Net Other Income and Deductions (Total of lines 41, 50, 59)
Interest Charges
Interest on Long-Term Debt (427)
Amort. of Debt Disc. and Expense (428)
Amortization of Loss on Reaquired Debt (428.1)
(Less) Amort. of Premium on Debt-Credit (429)
(Less) Amortization of Gain on Reaquired Debt-Credit (429.1)
Interest on Debt to Assoc. Companies (430)
Other Interest Expense (431)
(Less) Allowance for Borrowed Funds Used During Construction-Cr. (432)
Net Interest Charges (Total of lines 62 thru 69)
Income Before Extraordinary Items (Total of lines 27, 60 and 70)
Extraordinary Items
Extraordinary Income (434)
(Less) Extraordinary Deductions (435)
Net Extraordinary Items (Total of line 73 less line 74)
Income Taxes-Federal and Other (409.3)
Extraordinary Items After Taxes (line 75 less line 76)
Net Income (Total of line 71 and 77)

FERC FORM NO. 1/3-Q (REV. 02-04)

Page 117

Current Year
(c)

Previous Year
(d)

Current 3 Months
Ended
Quarterly Only
No 4th Quarter
(e)

Prior 3 Months
Ended
Quarterly Only
No 4th Quarter
(f)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

STATEMENT OF RETAINED EARNINGS

1. Do not report Lines 49-53 on the quarterly version.
2. Report all changes in appropriated retained earnings, unappropriated retained earnings, year to date, 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 of 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 in 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, include them on pages 122-123.

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

Contra Primary
Account Affected
(b)

Item
(a)

Line
No.

UNAPPROPRIATED RETAINED EARNINGS (Account 216)
Balance-Beginning of Period
Changes
Adjustments to Retained Earnings (Account 439)

TOTAL Credits to Retained Earnings (Acct. 439)

TOTAL Debits to Retained Earnings (Acct. 439)
Balance Transferred from Income (Account 433 less Account 418.1)
Appropriations of Retained Earnings (Acct. 436)

TOTAL Appropriations of Retained Earnings (Acct. 436)
Dividends Declared-Preferred Stock (Account 437)

TOTAL Dividends Declared-Preferred Stock (Acct. 437)
Dividends Declared-Common Stock (Account 438)

TOTAL Dividends Declared-Common Stock (Acct. 438)
Transfers from Acct 216.1, Unapprop. Undistrib. Subsidiary Earnings
Balance - End of Period (Total 1,9,15,16,22,29,36,37)
APPROPRIATED RETAINED EARNINGS (Account 215)

39
40
FERC FORM NO. 1/3-Q (REV. 02-04)

Page 118

Current
Quarter/Year
Year to Date
Balance

Previous
Quarter/Year
Year to Date
Balance

(c)

(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

STATEMENT OF RETAINED EARNINGS

1. Do not report Lines 49-53 on the quarterly version.
2. Report all changes in appropriated retained earnings, unappropriated retained earnings, year to date, 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 of 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 in 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, include them on pages 122-123.

Line
No.

Contra Primary
Account Affected
(b)

Item
(a)

41
42
43
44
45 TOTAL Appropriated Retained Earnings (Account 215)
APPROP. RETAINED EARNINGS - AMORT. Reserve, Federal (Account 215.1)
46 TOTAL Approp. Retained Earnings-Amort. Reserve, Federal (Acct. 215.1)
47 TOTAL Approp. Retained Earnings (Acct. 215, 215.1) (Total 45,46)
48 TOTAL Retained Earnings (Acct. 215, 215.1, 216) (Total 38, 47) (216.1)
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account
Report only on an Annual Basis, no Quarterly
49 Balance-Beginning of Year (Debit or Credit)
50 Equity in Earnings for Year (Credit) (Account 418.1)
51 (Less) Dividends Received (Debit)
52
53 Balance-End of Year (Total lines 49 thru 52)

FERC FORM NO. 1/3-Q (REV. 02-04)

Page 119

Current
Quarter/Year
Year to Date
Balance

Previous
Quarter/Year
Year to Date
Balance

(c)

(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

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 Instruction No. 1 for Explanation of Codes)
(a)

1 Net Cash Flow from Operating Activities:
2 Net Income (Line 78(c) on page 117)
3 Noncash Charges (Credits) to Income:
4 Depreciation and Depletion
5 Amortization of Limited Plant
6
7
8 Deferred Income Taxes (Net)
9 Investment Tax Credit Adjustment (Net)
10 Net (Increase) Decrease in Receivables
11 Net (Increase) Decrease in Inventory
12 Net (Increase) Decrease in Allowances Inventory
13 Net Increase (Decrease) in Payables and Accrued Expenses
14 Net (Increase) Decrease in Other Regulatory Assets
15 Net Increase (Decrease) in Other Regulatory Liabilities
16 (Less) Allowance for Other Funds Used During Construction
17 (Less) Undistributed Earnings from Subsidiary Companies
18 Other (provide details in footnote):
19 Pension
20 Gain on disposal of noncurrent assets
21
22 Net Cash Provided by (Used in) Operating Activities (Total 2 thru 21)
23
24 Cash Flows from Investment Activities:
25 Construction and Acquisition of Plant (including land):
26 Gross Additions to Utility Plant (less nuclear fuel)
27 Gross Additions to Nuclear Fuel
28 Gross Additions to Common Utility Plant
29 Gross Additions to Nonutility Plant
30 (Less) Allowance for Other Funds Used During Construction
31 Other (provide details in footnote):
32
33
34 Cash Outflows for Plant (Total of lines 26 thru 33)
35
36 Acquisition of Other Noncurrent Assets (d)
37 Proceeds from Disposal of Noncurrent Assets (d)
38
39 Investments in and Advances to Assoc. and Subsidiary Companies
40 Contributions and Advances from Assoc. and Subsidiary Companies
41 Disposition of Investments in (and Advances to)
42 Associated and Subsidiary Companies
43
44 Purchase of Investment Securities (a)
45 Proceeds from Sales of Investment Securities (a)

FERC FORM NO. 1 (ED. 12-96)

Page 120

Current Year to Date
Quarter/Year
(b)

Previous Year to Date
Quarter/Year
(c)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

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 Instruction No. 1 for Explanation of Codes)
(a)

46 Loans Made or Purchased
47 Collections on Loans
48
49 Net (Increase) Decrease in Receivables
50 Net (Increase ) Decrease in Inventory
51 Net (Increase) Decrease in Allowances Held for Speculation
52 Net Increase (Decrease) in Payables and Accrued Expenses
53 Other (provide details in footnote):
54
55
56 Net Cash Provided by (Used in) Investing Activities
57 Total of lines 34 thru 55)
58
59 Cash Flows from Financing Activities:
60 Proceeds from Issuance of:
61 Long-Term Debt (b)
62 Preferred Stock
63 Common Stock
64 Other (provide details in footnote):
65
66 Net Increase in Short-Term Debt (c)
67 Other (provide details in footnote):
68
69
70 Cash Provided by Outside Sources (Total 61 thru 69)
71
72 Payments for Retirement of:
73 Long-term Debt (b)
74 Preferred Stock
75 Common Stock
76 Other (provide details in footnote):
77 Paydown of Liability to RSB BondCo
78 Net Decrease in Short-Term Debt (c)
79 Bond Issuance Costs
80 Dividends on Preferred Stock
81 Dividends on Common Stock
82 Net Cash Provided by (Used in) Financing Activities
83 (Total of lines 70 thru 81)
84
85 Net Increase (Decrease) in Cash and Cash Equivalents
86 (Total of lines 22,57 and 83)
87
88 Cash and Cash Equivalents at Beginning of Period
89
90 Cash and Cash Equivalents at End of period

FERC FORM NO. 1 (ED. 12-96)

Page 121

Current Year to Date
Quarter/Year
(b)

Previous Year to Date
Quarter/Year
(c)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report

Year/Period of Report
End of

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.
PAGE 122 INTENTIONALLY LEFT BLANK
SEE PAGE 123 FOR REQUIRED INFORMATION.

FERC FORM NO. 1 (ED. 12-96)

Page

122

Name of Respondent

This Report is:
(1) An Original
(2) A Resubmission
NOTES TO FINANCIAL STATEMENTS (Continued)

FERC FORM NO. 1 (ED. 12-88)

Page 123.1

Date of Report Year/Period of Report
(Mo, Da, Yr)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

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 Availablefor-Sale Securities
(b)

Minimum Pension
Liability adjustment
(net amount)
(c)

1
2
3
4
5
6
7
8
9
10

FERC FORM NO. 1 (NEW 06-02)

Page 122a

Foreign Currency
Hedges

Other
Adjustments

(d)

(e)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES

Line
No.

Other Cash Flow
Hedges
Interest Rate Swaps

Other Cash Flow
Hedges
[Specify]

(f)

(g)

Totals for each
category of items
recorded in
Account 219
(h)

1
2
3
4
5
6
7
8
9
10

FERC FORM NO. 1 (NEW 06-02)

Page 122b

Net Income (Carried
Forward from
Page 117, Line 78)

Total
Comprehensive
Income

(i)

(j)

Name of Respondent

This Report Is:
Date of Report
(1)
An Original
(Mo, Da, Yr)
(2)
A Resubmission
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION. AMORTIZATION AND DEPLETION

Year/Period of Report
End of

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.

Total Company for the
Current Year/Quarter Ended
(b)

Classification
(a)

1 Utility Plant
2 In Service
3 Plant in Service (Classified)
4 Property Under Capital Leases
5 Plant Purchased or Sold
6 Completed Construction not Classified
7 Experimental Plant Unclassified
8 Total (3 thru 7)
9 Leased to Others
10 Held for Future Use
11 Construction Work in Progress
12 Acquisition Adjustments
13 Total Utility Plant (8 thru 12)
14 Accum Prov for Depr, Amort, & Depl
15 Net Utility Plant (13 less 14)
16 Detail of Accum Prov for Depr, Amort & Depl
17 In Service:
18 Depreciation
19 Amort & Depl of Producing Nat Gas Land/Land Right
20 Amort of Underground Storage Land/Land Rights
21 Amort of Other Utility Plant
22 Total In Service (18 thru 21)
23 Leased to Others
24 Depreciation
25 Amortization and Depletion
26 Total Leased to Others (24 & 25)
27 Held for Future Use
28 Depreciation
29 Amortization
30 Total Held for Future Use (28 & 29)
31 Abandonment of Leases (Natural Gas)
32 Amort of Plant Acquisition Adj
33 Total Accum Prov (equals 14) (22,26,30,31,32)

FERC FORM NO. 1 (ED. 12-89)

Page 200

Electric
(c)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION. AMORTIZATION AND DEPLETION
Gas

Other (Specify)

Other (Specify)

Other (Specify)

Common

(d)

(e)

(f)

(g)

(h)

Line
No.
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

FERC FORM NO. 1 (ED. 12-89)

Page

201

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

ELECTRIC PLANT IN SERVICE AND ACCUMULATED PROVISION FOR DEPRECIATION BY FUNCTION
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.

1
2
3
4
5
6
7
8
9
10
11

Plant in Service
Balance at
End of Quarter
(b)

Item
(a)
Intangible Plant
Steam Production Plant
Nuclear Production Plant
Hydraulic Production - Conventional
Hydraulic Production - Pumped Storage
Other Production
Transmission
Distribution
Regional Transmission and Market Operation
General
TOTAL (Total of lines 1 through 10)

FERC FORM NO. 1/3-Q (REV. 12-05)

Page 208

Accumulated Depreciation
and Amortization
Balance at End of Quarter
(c)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

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.
Reimbursements
Line
Account Credited
Costs Incurred During
Received During
No.
With Reimbursement
Period
Account Charged
Description
the Period
(d)
(e)
(a)
(b)
(c)
1 Transmission Studies
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21

Generation Studies

22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

FERC FORM NO. 1/1-F/3-Q (NEW. 03-07)

Page 231

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

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.
Line
No.

Description and Purpose of
Other Regulatory Assets

(a)

Balance at
Beginning of
Current
Quarter/Year
(b)

Debits

(c)

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 TOTAL
FERC FORM NO. 1/3-Q (REV. 02-04)

Page

232

CREDITS
Written off During Written off During
the Quarter/Year
the Period
Account Charged
Amount
(d)
(e)

Balance at end of
Current Quarter/Year

(f)

Name of Respondent

This Report Is:
Date of Report
(Mo, Da, Yr)
(1)
An Original
(2)
A Resubmission
OTHER REGULATORY LIABILITIES (Account 254)

Year/Period of Report
End of

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.
Line
No.

Description and Purpose of
Other Regulatory Liabilities
(a)

Balance at Begining
of Current
Quarter/Year
(b)

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 TOTAL

FERC FORM NO. 1/3-Q (REV 02-04)

Page

278

DEBITS
Account
Credited
(c)

Amount

Credits

(d)

(e)

Balance at End
of Current
Quarter/Year
(f)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

ELECTRIC OPERATING REVENUES (Account 400)
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.

Line
No.

Operating Revenues Year
to Date Quarterly/Annual
(b)

Title of Account
(a)

1 Sales of Electricity
2 (440) Residential Sales
3 (442) Commercial and Industrial Sales
4 Small (or Comm.) (See Instr. 4)
5 Large (or Ind.) (See Instr. 4)
6 (444) Public Street and Highway Lighting
7 (445) Other Sales to Public Authorities
8 (446) Sales to Railroads and Railways
9 (448) Interdepartmental Sales
10 TOTAL Sales to Ultimate Consumers
11 (447) Sales for Resale
12 TOTAL Sales of Electricity
13 (Less) (449.1) Provision for Rate Refunds
14 TOTAL Revenues Net of Prov. for Refunds
15 Other Operating Revenues
16 (450) Forfeited Discounts
17 (451) Miscellaneous Service Revenues
18 (453) Sales of Water and Water Power
19 (454) Rent from Electric Property
20 (455) Interdepartmental Rents
21 (456) Other Electric Revenues
22 (456.1) Revenues from Transmission of Electricity of Others
23 (457.1) Regional Control Service Revenues
24 (457.2) Miscellaneous Revenues
25
26 TOTAL Other Operating Revenues
27 TOTAL Electric Operating Revenues

FERC FORM NO. 1/3-Q (REV. 12-05)

Page

300

Operating Revenues
Previous year (no Quarterly)
(c)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

ELECTRIC OPERATING REVENUES (Account 400)
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.

AVG.NO. CUSTOMERS PER MONTH

MEGAWATT HOURS SOLD
Year to Date Quarterly/Annual
(d)

Amount Previous year (no Quarterly)

Current Year (no Quarterly)
(f)

(e)

Previous Year (no Quarterly)
(g)

Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14

Line 12, column (b) includes $

of unbilled revenues.

Line 12, column (d) includes

MWH relating to unbilled revenues

FERC FORM NO. 1/3-Q (REV. 12-05)

Page

301

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

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)

1 None
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

FERC FORM NO. 1/3-Q (NEW. 12-05)

Page

302

Balance at End of
Quarter 3
(d)

Balance at End of
Year
(e)

Name of Respondent

This Report is:
Date of Report
Year/Period of Report
(Mo., Da., Yr.)
End of
(1) □
An Original
(2) □ A Resubmission
ELECTRIC PRODUCTION, OTHER POWER SUPPLY, TRANSMISSION, REGIONAL MARKET, AND DISTRIBUTION EXPENSES
Report Electric production, other power supply expenses, transmission, regional market, and distribution expenses through the reporting period.
Line
Account
Year to Date
No.
(a)
Quarter
1. POWER PRODUCTION AND OTHER SUPPLY EXPENSES
1
2
Steam Power Generation - Operation (500-509)
3
Steam Power Generation – Maintenance (510-515)
4
Total Power Production Expenses - Steam Power
5
Nuclear Power Generation – Operation (517-525)
6
Nuclear Power Generation – Maintenance (528-532)
7
Total Power Production Expenses - Nuclear Power
8
Hydraulic Power Generation – Operation (535-540.1)
9
Hydraulic Power Generation – Maintenance (541-545.1)
10
Total Power Production Expenses - Hydraulic Power
11
Other Power Generation – Operation (546-550.1)
12
Other Power Generation – Maintenance (551-554.1)
13
Total Power Production Expenses - Other Power
Other Power Supply Expenses
14
15
Purchased Power (555)
16
Power Purchased for Storage Operations (555.1)
17
System Control and Load Dispatching (556)
18
Other Expenses (557)
19
Total Other Power Supply Expenses (line 15-18)
20
Total Power Production Expenses (Total of lines 4, 7, 10, 13 and 19)
2. TRANSMISSION EXPENSES
21
Transmission Operation Expenses
22
23
(560) Operation Supervision and Engineering
24
(561.1) Load Dispatch-Reliability
25
(561.2) Load Dispatch-Monitor and Operate Transmission System
26
(561.3) Load Dispatch-Transmission Service and Scheduling
27
(561.4) Scheduling, System Control and Dispatch Services
28
(561.5) Reliability, Planning and Standards Development
29
(561.6) Transmission Service Studies
30
(561.7) Generation Interconnection Studies
31
(561.8) Reliability, Planning and Standards Development Services
32
(562) Station Expenses
33
(562.1) Operation of Energy Storage Equipment
34
(563) Overhead Line Expenses
35
(564) Underground Line Expenses
36
(565) Transmission of Electricity by Others
37
(566) Miscellaneous Transmission Expenses
38
(567) Rents
39
(567.1) Operation Supplies and Expenses (Non-Major)
40
TOTAL Transmission Operation Expenses (Lines 23 – 39)
FERC FORM 3-Q (REV 12-12)

Page 324a

Name of Respondent

This Report is:
Date of Report
Year/Period of Report
(Mo., Da., Yr.)
End of
(1) □
An Original
(2) □ A Resubmission
ELECTRIC PRODUCTION, OTHER POWER SUPPLY, TRANSMISSION, REGIONAL MARKET, AND DISTRIBUTION EXPENSES(Continued)
Report Electric production, other power supply expenses, transmission, regional control and market operation, and distribution expenses through the reporting
period.
Line
Account
Year to Date
No.
(a)
Quarter
Transmission Maintenance Expenses
41
42
(568) Maintenance Supervision and Engineering
43
(569) Maintenance of Structures
44
(569.1) Maintenance of Computer Hardware
45
(569.2) Maintenance of Computer Software
46
(569.3) Maintenance of Communication Equipment
47
(569.4) Maintenance of Miscellaneous Regional Transmission Plant
48
(570) Maintenance of Station Equipment
49
(570.1) Maintenance of Energy Storage Equipment
50
(571) Maintenance Overhead Lines
51
(572) Maintenance of Underground Lines
52
(573) Maintenance of Miscellaneous Transmission Plant
53
(574) Maintenance of Transmission Plant
54
TOTAL Transmission Maintenance Expenses (Lines 42 – 53)
55
Total Transmission Expenses (Lines 40 and 54)
3. REGIONAL MARKET EXPENSES
56
Regional Market Operation Expenses
57
58
(575.1) Operation Supervision
59
(575.2) Day-Ahead and Real-Time Market Facilitation
60
(575.3) Transmission Rights Market Facilitation
61
(575.4) Capacity Market Facilitation
62
(575.5) Ancillary Services Market Facilitation
63
(575.6) Market Monitoring and Compliance
64
(575.7) Market Facilitation, Monitoring and Compliance Services
65
Regional Market Operation Expenses (Lines 58–64 )
Regional Market Maintenance Expenses
66
67
(576.1) Maintenance of Structures and Improvements
68
(576.2) Maintenance of Computer Hardware
69
(576.3) Maintenance of Computer Software
70
(576.4) Maintenance of Communication Equipment
71
(576.5) Maintenance of Miscellaneous Market Operation Plant
72
Regional Market Maintenance Expenses (Lines 67-71)
73
TOTAL Regional Control and Market Operation Expenses (Lines 65 and 72)
4. DISTRIBUTION EXPENSES
74
75
Distribution Operation Expenses (580-589)
76
Distribution Maintenance Expenses (590-598)
77
Total Distribution Expenses (Lines 75 and 76)
78
TOTAL (Lines 20, 55, 73, and 77)
FERC FORM 3-Q (REV 12-12)
Page 324b

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

ELECTRIC CUSTOMER ACCOUNTS, SERVICE, SALES, ADMINISTRATIVE AND GENERAL EXPENSES
Report the amount of expenses for customer accounts, service, sales, and administrative and general expenses year to date.

Line
No.

Account

Year to Date
Quarter

(a)

(b)

1 (901-905) Customer Accounts Expenses
2 (907-910) Customer Service and Information Expenses
3 (911-917) Sales Expenses
4 8. ADMINISTRATIVE AND GENERAL EXPENSES
5

Operations

6

920 Administrative and General Salaries

7

921 Office Supplies and Expenses

8

(Less) 922 Administrative Expenses Transferred-Credit

9

923 Outside Services Employed

10

924 Property Insurance

11

925 Injuries and Damages

12

926 Employee Pensions and Benefits

13

927 Franchise Requirements

14

928 Regulatory Commission Expenses

15

(Less) 929 Duplicate Charges-Credit

16

930.1General Advertising Expenses

17

930.2Miscellaneous General Expenses

18

931 Rents

19 TOTAL Operation (Total of lines 6 thru 18)
20

Maintenance

21

935 Maintenance of General Plant

22 TOTAL Administrative and General Expenses (Total of lines 19 and 21)

FERC FORM NO. 1/3-Q (NEW 02-04)

Page 325

Name of Respondent

This Report Is:
Date of Report
(Mo, Da, Yr)
(1)
An Original
(2)
A Resubmission
TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1)
(Including transactions referred to as 'wheeling')

Year/Period of Report
End of

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.

Payment By
(Company of Public Authority)
(Footnote Affiliation)
(a)

Line
No.

Energy Received From
(Company of Public Authority)
(Footnote Affiliation)
(b)

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

TOTAL

FERC FORM NO. 1 (ED. 12-90)

Page

328

Energy Delivered To
(Company of Public Authority)
(Footnote Affiliation)
(c)

Statistical
Classification
(d)

Name of Respondent

This Report Is:
Date of Report
(Mo, Da, Yr)
(1)
An Original
(2)
A Resubmission
TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued)
(Including transactions reffered to as 'wheeling')

Year/Period of Report
End of

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.

FERC Rate
Schedule of
Tariff Number
(e)

Point of Receipt
(Subsatation or Other
Designation)
(f)

Point of Delivery
(Substation or Other
Designation)
(g)

Billing
Demand
(MW)
(h)

TRANSFER OF ENERGY
MegaWatt Hours
Received
(i)

MegaWatt Hours
Delivered
(j)

Line
No.
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

FERC FORM NO. 1 (ED. 12-90)

Page

329

Name of Respondent

This Report Is:
Date of Report
(Mo, Da, Yr)
(1)
An Original
(2)
A Resubmission
TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued)
(Including transactions reffered to as 'wheeling')

Year/Period of Report
End of

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.

Demand Charges
($)
(k)

REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS
Energy Charges
(Other Charges)
($)
($)
(l)
(m)

Total Revenues ($)
(k+l+m)
(n)

Line
No.
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

FERC FORM NO. 1 (ED. 12-90)

Page

330

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

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
Total Revenue
Payment Received by
Statistical FERC Rate Schedule Total Revenue by Rate
Schedule or Tarirff
(Transmission Owner Name)
Classification
or Tariff Number
No.
(d)
(e)
(a)
(b)
(c)
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

TOTAL

FERC FORM NO. 1/3-Q (REV 03-07)

Page 331

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565)
(Including transactions referred to as "wheeling")

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.
Line
No.

Statistical
Name of Company or Public
Authority (Footnote Affiliations) Classification
(b)
(a)

TRANSFER OF ENERGY
MagawattMagawatthours
hours
Received
Delivered
(c)
(d)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

TOTAL

FERC FORM NO. 1/3-Q (REV. 02-04)

Page

332

EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS
Demand
Energy
Other
Total Cost of
Charges
Charges
Charges
Transmission
($)
($)
($)
($)
(e)
(f)
(g)
(h)

This Report Is:
(1)
An Original
(2)
A Resubmission

Name of Respondent

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Depreciation, Depletion and Amortization of Electric Plant (Accts 403, 403.1, 404, and 405) (Except Amortization of Acquisition Adjustments)

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.

Functional Classification

Depreciation
Expense
(Account 403)

(a)

(b)

Line
No.

Depreciation Expense
Amortization of
for Asset Retirement Other Limited-Term
Costs
Electric Plant
(Account 403.1)
(Account 404)
(c)
(e)

1
2
3
4
5
6
7
8
9
10
11

FERC FORM NO. 1/3-Q (REV. 02-04)

Page

338

Amortization of
Other Electric Plant
(Account 405)

Total

(e)

(f)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

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.
Description of Item(s)

Line
No.

(a)

Balance at End of
Quarter 1
(b)

Balance at End of
Quarter 2
(c)

1 Energy
2

Net Purchases (Account 555)

3

Net Sales (Account 447)

4 Transmission Rights
5 Ancillary Services
6 Other Items (list separately)
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

FERC FORM NO. 1/3-Q (NEW. 12-05)

Page

397

Balance at End of
Quarter 3
(d)

Balance at End of
Year
(e)

This Report Is:
(1)
An Original
(2)
A Resubmission
MONTHLY PEAKS AND OUTPUT

Name of Respondent

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

(1) (1) Report the monthly peak load and energy output. If the respondent has two or more power systems which are not physically integrated, furnish the
required information for each non- integrated system. In quarter 1 report January, February, and March only. In quarter 2 report April, May, and June
only. In quarter 3 report July, August, and September only.
(2) Report on column (b) by month the system's output in Megawatt hours for each month.
(3) Report on column (c) by month the non-requirements sales for resale. Include in the monthly amounts any energy losses associated with the sales.
(4) Report on column (d) by month the system's monthly maximum megawatt load (60 minute integration) associated with the system.
(5) Report on columns (e) and (f) the specified information for each monthly peak load reported on column (d).
(6) Report Monthly Peak Hours in military time; 0100 for 1:00 AM, 1200 for 12 AM, and 1830 for 6:30 PM, etc.

NAME OF SYSTEM:
Line
No.

Month
(a)

Total Monthly Energy
(MWH)
(b)

Monthly Non-Requirments
Sales for Resale &
Associated Losses
(c)

1 January
2 February
3 March
4 Total
5 April
6 May
7 June
8 Total
9 July
10 August
11 September
12 Total

FERC FORM NO. 1/3-Q (REV. 02-04)

Page

399

MONTHLY PEAK
Megawatts

(See Instr. 4)
(d)

Day of Month
(e)

Hour
(f)

This Report Is:
Date of Report
(Mo, Da, Yr)
(1)
An Original
(2)
A Resubmission
MONTHLY TRANSMISSION SYSTEM PEAK LOAD

Name of Respondent

Year/Period of Report
End of

(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.

NAME OF SYSTEM:
Line
No.

Month

Monthly Peak
MW - Total

Day of
Monthly
Peak

(a)

(b)

(c)

Hour of Firm Network
Monthly Service for Self
Peak
(d)

Firm Network
Service for
Others

Long-Term Firm
Point-to-point
Reservations

Other LongTerm Firm
Service

Short-Term Firm
Point-to-point
Reservation

Other
Service

(f)

(g)

(h)

(i)

(j)

(e)

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

FERC FORM NO. 1/3-Q (NEW. 07-04)

Page

400

This Report Is:
Date of Report
(Mo, Da, Yr)
(1)
An Original
(2)
A Resubmission
MONTHLY ISO/RTO TRANSMISSION SYSTEM PEAK LOAD

Name of Respondent

Year/Period of Report
End of

(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).

NAME OF SYSTEM:
Line
No.

Monthly Peak
MW - Total

Day of
Monthly
Peak

Hour of
Monthly
Peak

Imports into
ISO/RTO

Exports from
ISO/RTO

Through and
Out Service

Network
Service Usage

Point-to-Point
Service Usage

Total Usage

Month
(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

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

FERC FORM NO. 1/3-Q (NEW. 07-04)

Page

400a

INDEX
Page No.

Schedule

Accrued and prepaid taxes ........................................................................ 262-263
Accumulated Deferred Income Taxes .................................................................... 234
272-277
Accumulated provisions for depreciation of
common utility plant ............................................................................. 356
utility plant .................................................................................... 219
utility plant (summary) ...................................................................... 200-201
Advances
from associated companies .................................................................... 256-257
Allowances ....................................................................................... 228-229
Amortization
miscellaneous .................................................................................... 340
of nuclear fuel .............................................................................. 202-203
Appropriations of Retained Earnings .............................................................. 118-119
Associated Companies
advances from ................................................................................ 256-257
corporations controlled by respondent ............................................................ 103
control over respondent .......................................................................... 102
interest on debt to .......................................................................... 256-257
Attestation ............................................................................................ i
Balance sheet
comparative .................................................................................. 110-113
notes to ..................................................................................... 122-123
Bonds ............................................................................................ 256-257
Capital Stock ........................................................................................ 251
expense .......................................................................................... 254
premiums ......................................................................................... 252
reacquired ....................................................................................... 251
subscribed ....................................................................................... 252
Cash flows, statement of ......................................................................... 120-121
Changes
important during year ........................................................................ 108-109
Construction
work in progress - common utility plant .......................................................... 356
work in progress - electric ...................................................................... 216
work in progress - other utility departments ................................................. 200-201
Control
corporations controlled by respondent ............................................................ 103
over respondent .................................................................................. 102
Corporation
controlled by .................................................................................... 103
incorporated ..................................................................................... 101
CPA, background information on ....................................................................... 101
CPA Certification, this report form ................................................................. i-ii

FERC FORM NO. 1 (ED. 12-93)

Index

1

INDEX (continued)
Page No.

Schedule

Deferred
credits, other ................................................................................... 269
debits, miscellaneous ............................................................................ 233
income taxes accumulated - accelerated
amortization property ........................................................................ 272-273
income taxes accumulated - other property .................................................... 274-275
income taxes accumulated - other ............................................................. 276-277
income taxes accumulated - pollution control facilities .......................................... 234
Definitions, this report form ........................................................................ iii
Depreciation and amortization
of common utility plant .......................................................................... 356
of electric plant ................................................................................ 219
336-337
Directors ............................................................................................ 105
Discount - premium on long-term debt ............................................................. 256-257
Distribution of salaries and wages ............................................................... 354-355
Dividend appropriations .......................................................................... 118-119
Earnings, Retained ............................................................................... 118-119
Electric energy account .............................................................................. 401
Expenses
electric operation and maintenance ........................................................... 320-323
electric operation and maintenance, summary ...................................................... 323
unamortized debt ................................................................................. 256
Extraordinary property losses ........................................................................ 230
Filing requirements, this report form
General information .................................................................................. 101
Instructions for filing the FERC Form 1 ............................................................. i-iv
Generating plant statistics
hydroelectric (large) ........................................................................ 406-407
pumped storage (large) ....................................................................... 408-409
small plants ................................................................................. 410-411
steam-electric (large) ....................................................................... 402-403
Hydro-electric generating plant statistics ....................................................... 406-407
Identification ....................................................................................... 101
Important changes during year .................................................................... 108-109
Income
statement of, by departments ................................................................. 114-117
statement of, for the year (see also revenues) ............................................... 114-117
deductions, miscellaneous amortization ........................................................... 340
deductions, other income deduction ............................................................... 340
deductions, other interest charges ............................................................... 340
Incorporation information ............................................................................ 101

FERC FORM NO. 1 (ED. 12-95)

Index

2

INDEX (continued)
Page No.

Schedule

Interest
charges, paid on long-term debt, advances, etc ............................................... 256-257
Investments
nonutility property .............................................................................. 221
subsidiary companies ......................................................................... 224-225
Investment tax credits, accumulated deferred ..................................................... 266-267
Law, excerpts applicable to this report form .......................................................... iv
List of schedules, this report form .................................................................. 2-4
Long-term debt ................................................................................... 256-257
Losses-Extraordinary property ........................................................................ 230
Materials and supplies ............................................................................... 227
Miscellaneous general expenses ....................................................................... 335
Notes
to balance sheet ............................................................................. 122-123
to statement of changes in financial position ................................................ 122-123
to statement of income ....................................................................... 122-123
to statement of retained earnings ............................................................ 122-123
Nonutility property .................................................................................. 221
Nuclear fuel materials ........................................................................... 202-203
Nuclear generating plant, statistics ............................................................. 402-403
Officers and officers' salaries ...................................................................... 104
Operating
expenses-electric ............................................................................ 320-323
expenses-electric (summary) ...................................................................... 323
Other
paid-in capital .................................................................................. 253
donations received from stockholders ............................................................. 253
gains on resale or cancellation of reacquired
capital stock .................................................................................... 253
miscellaneous paid-in capital .................................................................... 253
reduction in par or stated value of capital stock ................................................ 253
regulatory assets ................................................................................ 232
regulatory liabilities ........................................................................... 278
Peaks, monthly, and output ........................................................................... 401
Plant, Common utility
accumulated provision for depreciation ........................................................... 356
acquisition adjustments .......................................................................... 356
allocated to utility departments ................................................................. 356
completed construction not classified ............................................................ 356
construction work in progress .................................................................... 356
expenses ......................................................................................... 356
held for future use .............................................................................. 356
in service ....................................................................................... 356
leased to others ................................................................................. 356
Plant data ...................................................................................336-337
401-429

FERC FORM NO. 1 (ED. 12-95)

Index

3

INDEX (continued)
Page No.

Schedule

Plant - electric
accumulated provision for depreciation ........................................................... 219
construction work in progress .................................................................... 216
held for future use .............................................................................. 214
in service ................................................................................... 204-207
leased to others ................................................................................. 213
Plant - utility and accumulated provisions for depreciation
amortization and depletion (summary) ............................................................. 201
Pollution control facilities, accumulated deferred
income taxes ..................................................................................... 234
Power Exchanges .................................................................................. 326-327
Premium and discount on long-term debt ............................................................... 256
Premium on capital stock ............................................................................. 251
Prepaid taxes .................................................................................... 262-263
Property - losses, extraordinary ..................................................................... 230
Pumped storage generating plant statistics ....................................................... 408-409
Purchased power (including power exchanges) ...................................................... 326-327
Reacquired capital stock ............................................................................. 250
Reacquired long-term debt ........................................................................ 256-257
Receivers' certificates .......................................................................... 256-257
Reconciliation of reported net income with taxable income
from Federal income taxes ...................................................................... 261
Regulatory commission expenses deferred .............................................................. 233
Regulatory commission expenses for year .......................................................... 350-351
Research, development and demonstration activities ............................................... 352-353
Retained Earnings
amortization reserve Federal ..................................................................... 119
appropriated ................................................................................. 118-119
statement of, for the year ................................................................... 118-119
unappropriated ............................................................................... 118-119
Revenues - electric operating .................................................................... 300-301
Salaries and wages
directors fees ................................................................................... 105
distribution of .............................................................................. 354-355
officers' ........................................................................................ 104
Sales of electricity by rate schedules ............................................................... 304
Sales - for resale ............................................................................... 310-311
Salvage - nuclear fuel ........................................................................... 202-203
Schedules, this report form .......................................................................... 2-4
Securities
exchange registration ........................................................................ 250-251
Statement of Cash Flows .......................................................................... 120-121
Statement of income for the year ................................................................. 114-117
Statement of retained earnings for the year ...................................................... 118-119
Steam-electric generating plant statistics ....................................................... 402-403
Substations .......................................................................................... 426
Supplies - materials and ............................................................................. 227

FERC FORM NO. 1 (ED. 12-90)

Index

4

INDEX (continued)
Page No.

Schedule

Taxes
accrued and prepaid ......................................................................... 262-263
charged during year ......................................................................... 262-263
on income, deferred and accumulated ............................................................. 234
272-277
reconciliation of net income with taxable income for ............................................ 261
Transformers, line - electric ....................................................................... 429
Transmission
lines added during year ..................................................................... 424-425
lines statistics ............................................................................ 422-423
of electricity for others ................................................................... 328-330
of electricity by others ........................................................................ 332
Unamortized
debt discount ............................................................................... 256-257
debt expense ................................................................................ 256-257
premium on debt ............................................................................. 256-257
Unrecovered Plant and Regulatory Study Costs ........................................................ 230

FERC FORM NO. 1 (ED. 12-90)

Index

5