BEFORE THE FLORIDA PUBLIC SERVICE COMMISSION DOCKET NO EI

Transcription

1 m BEFORE THE DOCKET NO EI IN RE: TAMPA ELECTRIC COMPANY'S PETITION FOR AN INCREASE IN BASE RATES AND MISCELLANEOUS SERVICE CHARGES M COM_ AFD L_ APA L_ ENG GCL ) idm TEL CLK MINIMUM FILING REQUIREMENTS SCHEDULE B RATE BASE PROJECTED TEST YEAR i 693 APR-52 FPSC-COMMtSSION CLERK

2 -TAMPA ELECTRIi:: Docket No EI In Re: Tampa Electric Company's Petition For An Increase In Base Rates And Miscellaneous Service Charges MINIMUM FILING REQUIREMENTS INDEX SCHEDULE B - RATE BASE Bates MFR Stamped Schedule Witness Title Page No. B- Ashburn Adjusted Rate Base Chronister B-2 Ashburn Rate Base Adjustments 4 Chronister B-3 Chronister 3 Month Average Balance Sheet - System 8 Basis B-4 Chronister Two Year Historical Balance Sheet 7 B-5 Chronister Detail Of Changes In Rate Base 20 B-6 Ashburn Jurisdictional Separation Factors-Rate Base 2 Chronister B-7 Chronister Plant Balances By And Sub- 29 B-8 Chronister IVIonthly Plant Balances Test Year-3 Months 59 B-9 Chronister Depreciation Reserve Balances By 89 And Sub- CCCLMENT HV^y^^^-CAT' 0693 APR-5^2 FPSC-COMHlSSiOM CLERK

3 T-iA.MIFiA. El_EC-rRIC3 Docket No EI In Re: Tampa Electric Company's Petition For An Increase In Base Rates And Miscellaneous Service Charges MINIMUM FILING REQUIREMENTS INDEX SCHEDULE B - RATE BASE MFR Schedule Witness Title B-0 Chronister Monthly Reserve Balances Test Year-3 Months Bates Stamped Page No. 9 B- Chronister Capital Additions And Retirements Hornicl< 49 B-2 Chronister Production Plant Additions Hornick 50 B-3 Chronister Construction Work In Progress Young Hornick Ashburn B-4 Callahan Earnings Test 5 53 B-5 Ashburn Chronister Young Property Held For Future Use-3 Month Average 54 B-6 Nuclear Fuel Balances 55 B-7 Ashburn Working Capital-3 Month Average Chronister 56 B-8 Chronister Fuellnventory By Plant Caldwell 59

4 T-AMIFM9k Et-EBTRIB Docket No EI In Re: Tampa Electric Company's Petition For An Increase In Base Rates And IVIiscellaneous Service Charges MINIMUM FILING REQUIREMENTS INDEX SCHEDULE B - RATE BASE Bates MFR Stamped Schedule Witness Title Page No. B-9 Chronister Miscellaneous Deferred Debits 74 B-20 Chronister Other Deferred Credits 75 B-2 Carlson Accumulated Provision s-228., Chronister And B-22 Chronister Total Accumulated Deferred Income Taxes 78 B- Chronister Investment Tax Credits-Annual Analysis 79 B- Chronister Leasing Arrangements 80 B- Chronister ing Policy Changes Affecting Rate 8 Base

5 SCHEDULE B- ADJUSTED RATE BASE Page of 3 EXPLANATION: Provide a schedule of the 3-month average adjusted rate base for the test year, the prior year and the most recent historical year. Provide the details of all adjustments on Schedule B-2. (Dollars in OOP's) XX Projected Test Year Ended 2/3/204 Projected Prior Year Ended 2/3/203 Historical Prior Year Ended 2/3/202 Witness: J. S. Chronister/W. R. Ashbum () (2) (3) (4) (5) (6) (7) (8) (9) (0) Accumulated Provision for Net Plant Plant Nuclear Fuel - Net Worldng Other Line Plant in Depreciation in Service CWIP Held For NoAFUDC Utility Capital Rate Base Total No. Sen/ice and Amortization (-2) Future Use (Net) Plant Allowance Items Rate Base 2 Utility Per Books $ 7,067,528 $ 2,582,065 $ 4,485,463 $,3 $,859 $ $ 4,902,585 $ 66,4 $ $ 4,968, Separation Factor Jurisdiction Utility 7,057,4 $ 2.578,9 $ 4,478,203 $ 0,4 $,409 $ $ 4,894,039 $ 66,445 $ $ 4.960, Commission Adjustments (550,947) (42,043) (408,904) (206,28) - (65,85) (5,7) - (620,52) 9 Company Adjustments Total Adjustments (550,947) (42,043) (408,904) (206,28) (65,85) (5,7) (620.52) 3 4 Jurisdiction Adjusted Utility $ 6,506,94 $ 2,4,895 $ 4,069,299 $ 74,46 $,409 $ $ 4,8,854 $ 6,8 $ $ 4, Totals may be affected due to rounding. Supporting Schedules: B-2, B-3, B-6 Recap Schedules: A-

6 SCHEDULE B- ADJUSTED RATE BASE Page 2 of 3 EXPLANATION: Provide a schedule of the 3-month average adjusted rate base for the test year, the prior year and the most recent historical year. Provide the details of all adjustments on Schedule B-2. (Dollars in OOP's) Type of data shov^n: Projected Test Year Ended 2/3/204 XX Projected Prior Year Ended 20/203 Historical Prior Year Ended 2/3/202 Witness: J. S. Chionlster/W. R. Ashburn () (2) (3) (4) (5) (6) (7) (8) (9) (0) Accumulated Provision for Net Plant Plant Nuclear Fuel - Net Working Other Line Plant in Depreciation in Sen/ice CWIP Held For No AFUDC Utility Capital Rate Base Total No. Service and Amortization (-2) Future Use (Net) Plant Allowance Items F!ate Base 2 Utility Per Bool<s $ 6.802, $ 2,455,843 $ 4,6,295 $ 7,6 $,746 $ $ 4,628,287 $ 2,57 $ $ 4,649, Separation Factor Jurisdiction Utiltty 6,695,979 $ 2.4,000 $4,,979 $ 5,082 $ 30,73 $ $ 4,547,2 $ 2,08 $ $ 4, Commission Adjustments (522,42) (9,820) (402,60) (,9) - (5,840) (,8) (553,208) 9 0 Company Adjustments Total Adjustments (522,42) (9,820) (402,60) (,9) (5.840) (,8) (553,208) 3 4 Jurisdiction Adjusted Utility $6,73,558 $2,304,80 $ 3,869,8 $ 20,843 $ 30,73 $ $ 4,020,394 $ (5,0) $ $4,05, IB Totals may be affected due to rounding. Supporting Schedules: B-2, B-3, B-6 Recap Schedules: A-

7 SCHEDULE B- ADJUSTED RATE BASE Page 3 of 3 Line No () Plant in Service EXPLANATION: Provide a schedule of the 3-rTionth average adjusted rate base for ttie test year, Itie prior year and ttie most recent historical year. Provide the details of all adjustments on Schedule B-2. (2) Accumulated Provision for Depreciation and /Vnortization (Dollars in OOP's) (3) Net Plant in Sen/ice (-2) Projected Test Year Ended 2/3/204 Projected Prior Year Ended 2/3/203 XX Historical Prior Year Ended 2/3/202 Witness: J. S. Chronister/W. R. Ashburn (8) (9) (0) 4 Totals may be affected due to rounding. Supporting Schedules: B-2, B-3. B-6 Recap Schedules: A- m CWIP (5) Plant Held For Future Use (6) Nuclear Fuel- No AFUDC (Net) 2 Utility Per Books $ 6,597, $ 2,3,084 $ 4,2,043 $ $,2 $ $ 4,474,43 $ $ $4,48, Separation Factor Jurisdiction Utility 6,7,867 $ 2,286,88 $4,07,679 $ 97.6 $ 29,075 $ $ 4,298,7 $ 7,86 $ $ 4,305, Commission Adjustments ( ) (93,839) (6,739) (59.754) - - (446,493) (65,072) (5,565) 0 Company Adjustments..., _ 2 Total Adjustments (480,578) (93.839) (6.739) (59.754) (446,493) (65,072) (5.565) 3 4 Jurisdiction Adjusted Utility $ 5,877,289 $ 2.92,9 $ ,869 $ 29,075 $ $ 3,85,884 $ (57,886) $ $ 3, (7) Net Utility Plant Working Capital /MIowance Other Rate Base Items Total Rate Base

8 SCHEDULE B-2 RATE BASE ADJUSTMENTS Page of 4 EXPLANATION: List and explain all proposed adjustments to ttie 3-month average rate base for the test year, the prior year and the most recent historical year. List the adjustments included in the last case XX Projected Test Year Ended 2/3/204 that are not pnjposed in the current case and the reasonsforexcluding them. Projected Prior Year Ended 2/3/203 Historical Prior Year Ended 2/3/202 (Dollars in OOP's) Witness: J. S. Chronister/W. R. Ashburn () (2) (3) Jne Reason for /\djustment or Omission Adjustment Jurisdictional Adjustment No. Adjustment Title (provide supporting sctiedule) Amount Factor ()x(2) Commission Adjustments 2 Deferred Fuel, Capacity and Consen/ation To remove deferred revenues and expenses wtiich are being recovered through adjustment clauses $ (7,58) $ (7,58) 3 Fuel Plant in Service To remove from plant in sen/ice the investment being recovered through the Fuel Cost Recovery Clause. (4,690) (4,690) 4 Fuel Accumulated Depreciation To remove the accumulated depreciation related to the fuel investment being recovered through the Fuel Cost Recovery Clause 3, ,83 5 Other Return Provided To remove from working capital the effect of items for which a return is provided elsewhere (4,48) (4,42) 6 Non-Utility To remove non utility balances Dividends Declared To remove from wori^ing capital the effect of items v^ich are part of capital structure for rate malting purposes 3, ,400 8 ECRC Plant in Service To remove from plant in service the investment in environmental compliance capital expenditures which 9 are being recovered through the ECRC (5,294) (5,294) 0 ECRC Accumulated Depredation To remove the accumulated depreciation related to the environmental compliance capital projects being recovered through the ECRC, ,07 2 Deferred ECRC To remove deferred revenues and expenses which are being recovered through the ECRC (705) (705) 3 Construction Worl^ in Progress To remove CWIP eligible for AFUDC per Commission guidelines (206.7) (206,28) 4 Fuel Inventory To remove fuel inventory per Commission Order (6,470) (6,470) 5 Job Order Receivables Omitted since there are no job order receivables between 202 through OUC & Union Transmission Line To remove plant in service and acquisition adjustment for the OUC & Union transmission line previously disallowed by the Commission (8,43) (8,020) 7 OUC & Union Transmission Line To remove accumulated amortization associated with the OUC & Union transmission line previously disallowed by the Commission 5,396 0,985 6,36 8 FP&L Transmission Line To remove accumulated amortization adjustment for the purchase of the "FP&L" transmission line FP&L Transmission Line To remove plant in sen/ice and acquisition adjustment for the purchase of the "FP&L" transmission line (957) (943) 20 Total Commission Adjustments $ (620,999) $ (620,5) Totals may be affected due to rounding. Supporting Schedules: Recap Schedules: B- Amount of

9 SCHEDULE B-2 RATE BASE ADJUSTMENTS Page 2 of 4 EXPLANATION: List and explain all proposed adjustments to the 3-month average rate base for the test year, me prior year and the most recent historical year. List the adjustments included in the last case that are not proposed in the current case and the reasons for excluding them. (Dollars in OOP's) XX Projected Test Year Ended 2/3/20U Projected Prior Year Ended 2/37203 Historical Prior Year Ended 2/3/202 Witness: J. S. Chronister/W. R. Ashbum () (2) (3) Jurisdictional Amount of Line No. Adjustment Title Reason for Adjustment or Omission (provide supporting schedule) Adjustment Jurisdictional Adjustment Amount Factor ()x(2) Company Adjustments None Total Company Adjustments Totals may be affected due to rounding. Supporting Schedules: Recap Schedules: B-

10 SCHEDULE B-2 RATE BASE ADJUSTMENTS Page 3 of 4 EXPLANATION: List and explain all proposed adjustments to the 3-month average rate base for the test year, the prior year and the most recent historical year. List the adjustments included in the last case Projected Test Year Ended 2/3/204 that are not proposed in the current case and the reasons for excluding them. XX Projected Prior Year Ended 2/3/203 Historical Prior Year Ended 2/3/202 (Dollars in OOO's) Witness: J. S. Chronister/W. R. Ashburn () (2) (3) Line Reason for Adjustment or Omission Adjustment Jurisdictional Adjustment No. Adjustment Title (provide supporting schedule) Amount Factor ()x(2) Jurisdictional Commission Adjustments 2 Deferred Fuel, Capacity and Consen/atlon To remove defened revenues and expenses which are being recovered through adjustment clauses $ (6,8) $ (6,703) 3 Fuel Plant In Senrice To remove from plant in service the Investment being recovered through the Fuel Cost Recovery Clause. (7,90) (7,90) 4 Fuel Accumulated Depreciation To remove the accumulated depreciation related to the fuel investment being recovered through the Fuel Cost Recovery Clause Other Return Provided To remove from working capital the effect of Items for which a return Is provided elsewhere (9,42) (9,048) 6 Non-Utility To remove non utility balances Dividends Declared To remove frxjm working capital the effect of items which are parl of capital stmcture for rate making purposes, ,75 8 ECRC Plant in Sereice To remove from plant in sen/ice the investment In environmental compliance capital expenditures which 9 are being recovered through the ECRC (506,864) (506,864) 0 ECRC Accumulated Depreciation To remove the accumulated depreciation related to the environmental compliance capital projects being recovered through the ECRC 4, ,6 2 Deferred ECRC To remove defen^d revenues and expenses which are being recovered through the ECRC (2,088) (,876) 3 Construction Work in Progress To remove CWIP eligible for AFUDC per Commission guidelines (,3) (,9) 4 Fuel Inventory To remove fuel inventory per Commissran Order (667) (645) 5 Job Order Receivables Omitted since there are no job order receivables between 202 through OUC & Union Transmission Line To remove plant In service and acquisition adjustment for the OUC & Union transmission line previously disalkiwed by the Commission (8,43) (6,843) 7 OUC & Union Transmission Line To remove accumulated amortization associated with the OUC & Union transmission line previously disallowed by the Commlsston ,0 8 FP&L Transmission Line To remove accumulated amortization adjustment for the purchase of the "FP&L" transmission line FP&L Transmission Line To remove plant in sen/ice and acquisition adjustment for the purchase of the "FP&L" transmission line (967) (804) 20 Total Commission Adjustments $ (555,7) $ (553,208) Amount of Totals may be affected due to rounding. Supporting Schedules: Recap Schedules: B-

11 SCHEDULE B-2 RATE BASE ADJUSTMENTS Page 4 of 4 EXPLANATION: List and explain all proposed adjustments to tiie 3-montti average rate base for the test year, the prior year and the most recent historical year. List the adjustments included in the last case that are not proposed in the current case and the reasons for excluding them. (Dollars in OOP's) Type of data shown; Projected Test Year Ended 2/3/204 Projected Pnor Year Ended 2/3/203 XX Historical Prior Year Ended 2/3/202 Witness: J. S. Chronisler/W. R. /kshburn () (2) (3) Junsdicttonal Amount of Line No. Adjustment Title Reason for /Adjustment or Omission (provide supporting schedule) Adjustment Jurisdictional Adjustment Amount Factor ()x(2) Commission Adjustments Deferred Fuel, Capacity and Consen/atton Other Return Provided Non-Utility Dividends Declared ECRC Plant in Service To remove deferred revenues and expenses which are being recovered through adjustment clauses To remove from working capital the effect of items for which a return is provided elsewhere To remove non utility balances To remove from working capital the effect of items which are part of capital stmcture for rate making purposes To remove from plant in service the investment in environmental compliance capital expenditures which are being recovered through the ECRC $ (8,570) (6,) (4) 5,50 (488,7) 0.96 $ (8,0) (49,298) (9) , (473,80) ECRC Accumulated Depreciation Deferred ECRC Construction Work in Progress Fuel Inventory Job Order Receivables OUC & Union Transmission Line cue & Union Transmission Line FP&L Transmission Line FP&L Transmission Line Total Commission Adjustments To remove the accumulated depreciation related to the environmental compliance capital projects being recovered through the ECRC To remove deferred revenues and expenses which are being recovered through the ECRC To remove CWIP eligible for AFUDC per Commission guidelines To remove fuel inventory per Commission OnJer Omitted since there were no job order receivables to adjust To remove plant in service and acquisition adjustment for the OUC & Unran transmission line previously disallowed by the Commission To remove accumulated amortization associated with the OUC & Union transmission line previously disallowed by the Commission To remove accumulated anxirtization adjustment for the purchase of the "FP&L" transmisskm line To remove plant in service and acqusition adjustment for the purchase of the "FP&L" transmission line 92,494 (,056) (62,) (.887) (8,43) 4,889 0 EEL $ (529,555) , (0,642) (59,754) 0.96 (,86) (6,620) , (77B) $ (5.563) Totals may be affected due to rounding. Supporting Schedules: Recap Schedules: B-

12 SCHEDULE B-3 3 MONTH AVERAGE BALANCE SHEET - SYSTEM BASIS of9 EXPLANATION: Derive the 3-month average system balance sheet by primary account by month for the test year, the prior y and the most recent historical year. For accounts including non-electric utility amounts, show these XX Projected Test Year Ended 2/3/204 amounts as a separate sub-accounl Projected Prior Year Ended 2/3/203 Historical Prior Year Ended 2/3/202 (Dollars In OOP's) Witness: J. S. Chronister () (2) (3) (4) (5) (6) (7) (8) (9) (0) () (2) (3) (4) (5) 3-Month Reference Line Acount Dec Jan Feb Mar Apr May Jun Jui Aug Sept Oct Nov Deo Average RB/WC/CS No. Number Name ORP/NU 0,06 Utility Plant In Service $ 6,942,593 $ 6,953,2 $6,96,092 $ 7,006,4 $7,05,489 $ 7,039,9 $ 7, $ 7,090,95 $7,0,054 $7,5,067 $7,3,765 $7,4,488 $7,,094 $ 7,060,063 RB 2 02 Electric Plant Purchased or Sold RB 3 05 Property Held For Future Use,859,859,859,859,659, ,859,859,859,859,859,859,859 RB 4 07 Constnjctton Work In Progress 6,752 0,075,062,565,56 5, 0,64 4, , , ,9 522, ,666,3 RB 5 5 /\ccumulated Depreciation & Amortization (2,52,9) (2,530,496) (2,542,4) (2,554,30) (2,568,72) (2,570,972) (2,58,93) (2,586,582) (2,599,850) (2,63,) (2,6,494) (2,6,983) (2,6,8) (2,582,065) RB 6 4 Acquisition Adjustment 7,465 7,465 7,465 7,465 7,465 7, ,465 7,465 7,465 7,465 7,465 7,465 7,465 RB 7 Utility Plant in Service 4,70,7 4,7,54 4,775,4 4, ,85,67 4,876,99 4,900,030 4,922,28 4,942,222 4,985,558 5,0,522 5,068,8 5,0,3 4,902,585 9 Other Property Investments 0 2 Non-Utiiity Property 8,97 8, 8,0 8,30 8,5 8,444 8,5 8,522 8,457 8,47 8,8 8,395 8,4 8,6 NU 22 Accum Depr Non-Utility Prop (3,04) (3,68) (3,2) (3.304) (3,7) (3,430) (3,488) (3,49) (3,4) (3,398) (3,398) (3,455) (3,5) (3,8) NU 2 Other Pnjperty and investments 5,093 5,047 5, ,998 5,04 5,0 5,03 5,03 5,09 4,980 4,940 4,900 5, Current and Accrued Assets 5 3 Cash WC 6 Other Special Deposits WC 7 Working Fund WC 8 Temporary Investments,000,000, ,44,000,000 8,4 4,2,000,000,000,000 4,48 WC 9 4 Notes Receivable WC Customer Receivables 6,280 30,306 2, ,594 2,465 42,058 57,58 5,860 67,60 46,705 29,465 20,794,688 WC 2 43 Other s Receivable 7,800 7,200 2, ,500 9,200 7,800 7,200 2,400 7,900 8, ,800 6,600 WC Accum Prov Uncollect Accts (446) (455) (480) (489) (478) (430) (3) (8) (3) () (8) (403) (45) (42) WC 46 Accts Receivable-Assoc Co & Others 4,64 4, ,64 4,64 4,64 4,64 4,64 4,64 4,64 4,64 4,64 4,64 WC 46 Accts Receivable-Assoc Co & Others NU 5 Fuel Stock 04,608 0, ,63 06,822 0,739 04,205 97,40 05,842 06,65 06,5 06, WC 52 Fuel Stock Expense - WC 53,54 Materials & Supplies 70,495 65, ,305 65,396 65,486 65,577 65,486 65,396 65,305 65, 65, 65,746 WC CAAA Allowances WC Stores Clearing WC Prepayments 6,953 8, ,50,587 0,077 3,390,805 0,4 8,94 7,7 5,95 9,8 WC 3 7 interest Receivable WC 73 Unbilled Revenue Rec,682, , ,760 43,997 48,4 44,453 40,5, ,928 WC 76 Derivative WC Current and Accmed /assets 6,462 4,2 8,7. 2, ,467 44,639 45,08 46,6 39,699 8, 7,84 0,549 WC Reference: RB = Rate Base; WC = Working Capital; CS = Capital Structure; ORP = Other Return Provided; NU = Non-Utility 39 Totals may be affected due to rounding. Supporting Schedules: Recap Schedules: B-

13 SCHEDULE B-3 3 MONTH AVERAGE BALANCE SHEET - SYSTEM BASIS Page 2 of 9 EXPLANATION; Derive the 3-month average system twiance sheet by primaiy account by month for the test year, the prior year and the most recent historical year. For accounts including non-electric utility amounts, show these XX Projected Test Year Ended 2/3/204 amounts as a separate sub-accounl Prolected Prior Year Ended 2/3/203 Historical Prior Year Ended 2/3/202 (Dollara In OOP's) Witness: J. S. Chronister () (2) (3) (4) (5) (6) (7) (8) (9) (0) () (2) (3) (4) (5) 3-Month Reference Line Acount Dec Jan Feb Mar Apr May Jun Jui Aug Sept Oct Nov Dec Average RB/WC/CS No. Number Name ORP/NU Deferred Debits 2 8 Unamortlzed Debt Expense 3,749 3,654 3,658 3,463 5,0 5,2 5, 5,04 4,90 4,789 4,677 4,565 4,453 4,503 CS 3 62 Regulatory Assets 5,440 5,6 5,97 7,074 8,5 4, ,578 4,595, ,4 9,589 9,747 WC Regulatory Assets - FAS 09 62,28 62,447 62,667 62,8 63,020 63,206 63,40 63,6 63,89 64, 64, ,448 63,584 CS Regulatory /\ssets - Unamortlzed Debt Expense CS 6 83 Preliminary Survey & Investigation WC 7 84 Clearing s WC 8 86 Defen-ed Debits WC 9 89 Defened Debits 8,006 7,907 7, ,709 7,645 7,582 7,58 7,455 7,392 7, ,20 7,566 CS 0 90 Deferred income Taxes 293, , , , ,03 299, ,0 302,60 303,97 304, 305,9 306,2 300,08 CS Deferred Debits 643,9 644, ,9 648,07 652,4 659,2 659,4 659, ,003 66,455 66,2 660,72 662, , TOTAL ASSETS AND OTHER DEBITS $ 5,75,657 $ 5,749,757 $ 5,784,7 $5,83,4 $5,89,549 $5,96,5 $ 5,959,943 $6,00,645 $ 3,0,4 6,068,642 $ 6,085,4 $6,0,69 $ 6,,940 $ 5,943,642 Prxjprietary Capital Common Stock $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 CS End Bal Misc Paid in Capital,7,840,7,840,765,840,765,840,765,840,795,840,795,640,795,840,795,840,795,840,795,840,905,840,905, CS Capital Stock Expense (70) (70) (70) (70) (70) (70) (70) (70) (70) (70) (70) (70) (70) (70) CS Unapptppr Retained Earnings 90,002 57,209 64,97 72,644 48,50 64,756 84,903 75,94 200,7 29,0 66,799 73,884 8,757 77,000 CS OCI - Derivative (5,977) (5,9) (5,874) (5,822) (5,770) (5,79) (5,667) (5,65) (5,564) (5,52) (5,460) (5,409) (5,7) (5,667) CS Proprietary Capital 2,028,86,996,20 2,043, , ,073,874 2,094,072 2,085,62 2,09,540 2,28,694 2,076,74 2,93,3 2,20,2 2,085,400 Long Term Debt Bonds Payable,702,530,702,530,702,530,702,530,89,97,89,97,89,97,89,97,89,97,89,97,89,97,89,97,89,97,783,300 CS Unamortlzed Bond Premium,476,448,420,39,3,3,307,9,,2,95,67,,307 CS Unamortlzed Bond Discount (2,899) (2,887) (2,876) (2,864) (2,853) (2,84) (2,830) (2,88) (2,807) (2,795) (2,784) (2,772) (2,760) (2,630) CS Long Term Debt,70,07,70,09,70,074,70,057,87,708,87,69,87,674,87,658,87,64,87,6,87,608,87,592,87,575,78,777 3 Reference: RB = Rate Base: WC = Working Capital; CS = Capital Structure: ORP = Other Return Provided; NU = Non-Utliity 39 Totals may be affected due to rounding. Supporting Schedules: Recap Schedules: B-

14 SCHEDULE B-3 3 MONTH AVERAGE BALANCE SHEET - SYSTEM BASIS 3 of 9 FLORIDA PUBLIC 3-month average system balance sheet by primary account by month SERVICE COMMISSION EXPLANATION: Derive the for the test year, the prior year and the most recent historical year. For accounts including non-electric utility amounts, show these XX Projected Test Year Ended 2/3/204 COMPANY: TAIVlPA ELECTRIC COMPANY amounts as a separate sub-accounl Projected Prior Year Ended 2/3/203 Historical Prior Year Ended 2/3/202 (Dollars in OOO's) Witness: J. S. Chronister () (2) (3) (4) (5) (6) (7) (B) (9) (0) () (2) (3) (4) 3-Month (5) Referen Line Acount Dec Jan Feb Mar Apr May Jun Jul Aug Sept Od Nov Dec Average RB/WC Ito. Number Name ORP/^ & D Prciperty 58,209 58,876 59,543 60,209 60,876 6,543 62,209 62,876 63,643 64,209 64,876 65,543 66,209 62,209 WC T Reserve Accum Provision - Injuries & Damages 20,0 20,20 20,204 20,288 20,2 20,456 20,540 20,6 20,708 20,792 20,875 20,958 2,044 20,540 WC Accum Provision - Pension & Deferred Benefits 283,090 7,9 8,876 7,30 0,83,969 2,756 6,746 8,70 9,686 3,485 4,449 7,0 4,075 WC 5 0 /\sset Retirement Obligation 6,788 6,9 7,088 7,2 7,8 7,5 7,688 7,8 7,988 8, 8,288 8,4 8,588 7,688 WC 6 Other Noncurrent Liabilities 8, 3,845 5,70 4,865 9,449,505 3,93 8,084 0,948 2,8 7,5 9,7 3,9 4,5 8 Current and Accrued Liabilities 9 0 Notes Payable 47,453 58,808 78,304 5,656,084, ,4 5, 86,047 3,0 CS 2 s Payable 29,084 8,845 0,96,202 22,73 2,220,3,74 30,674 45,842,9 20,496 30,477,30 WC 2 2 Accts Payable-/\ssoc Co 7,880 7,880 7,880 7,880 7,880 7,680 7,880 7,880 7,880 7,880 7,880 7,880 7,880 7,880 WC 3 2 Customer Deposits,849 28,030 28,57 28,854 28,9 29,93 29,52 29,75 30,007 30,43 30,484 30,706 3,398 29,55 CS 4 2 Accnred Taxes (56,54) (46,70) (42,000) 3,490 0,867 20,5,80 42,54 57,289 54,77 63,5 4,950 (3,587),4 WC 6 2 Interest Accrued 5,48,02 30,693,07,9 4,754 7,493,0,2,7,399 5,93 6,4,280 WC 6 2 Dividends Payable 46,5-30,955 30,74 66,2 3,422 WC 7 Tax Collections Payable 4,8 5,08 4,94 4,73 4,475 4,956 6, 6,682 6,704 6,4 5,5 3,420 4,05 5,28 WC 8 2 Current S Accnred Liabilities,539,60,663,7,786,848,90,972,0,095,57,29,280,90 WC 9 6 Derivative WC 20 6 Sales Taxes WC 2 Cunent and Accnied Liabilities 303,05 8,22 5,7 393,05 5,46 3,43 3, ,79 392,98 408, ,70,844 9,974 7,6 22 Deferred Credits 3 Other Deferred Credits 5,976 5,988 5,945 6,068 6,003 5,940 5,9 5,848 5,784 5,796 6,03 5,968 5,993 5,942 WC 4.00 Regulatory Liabilities - FAS 09 3,2 3, 3,0 2,93 2,829 2,7 2,6 2,522 2,420 2,37 2, 2,2 2,00 2,6 CS 4 Regulatory Liabilities 6,50 6,948 0,0 7,455 3,3,940 2,73 3,539 5,67 8,586 9,848 9, ,439 WC 28 5 Defen«d ITC 9,6 9,8 9,299 9,0 9,2 9, 9,85 9,56 9, 9,099 9,070 9,04 9,03 9,84 CS 29 6 Defen«d Credit PHFFU (,042) (80) WC 30 7 Unamortized Gain on LTD WC 3 28 Accumulated Deferred Taxes 44,675 45,208 45,742 46,5 46,608 47, 47,874 48,408 48,94 49,474 50,007 60,540 5,074 47,874 CS 282 Accumulated Deferred Taxes,,969,39,692,43,449,47,65,60,907,54,64,58,8,62,42,85,9,69,744,73,585,77,463.8,5,58,495 OS 283 Accumulated Deferred Taxes 99,877 00,89 00,839 0,640 02,508 05, 05,06 05,2 06,4 05,78 05,67 05,2 06,6 03,839 CS Defend Credits,,550,0,488,8,3,0,804,,40,3,9,,80.6,849,4,2,0,798,6.4,9,555,3,963,4,38 TOTAL LIABILITIES AND OTHER CREDITS $ 5,75,657 $ 5,749,758 $ 5,784,7 $5,83,4 $5,89,550 $5,96,52 $ 5,959,943 $6,00,546 $ 6,0,5 $ 6,068,642 $ 6,085,4 $6,0,69 $6,,94 $ 5,943,642 Reference: RB = Rate Base; WC = Working Capital; CS = Capital Structure; ORP = Other Return Provided; NU = Non-Utility 39 Totals may be affected due to rounding. Supporting Schedules: Recap Schedules: B-

15 SCHEDULE B-3 3 MONTH AVERAGE BALANCE SHEET - SYSTEM BASIS 8 4 of 9 EXPLANATION: () Line Acount Dec Derive the 3-month average system balance sheet by primary account by month for the test year, the prior year and the most recent historical year. For accounts including non-electric utility amounts, show these Projected Test Year Ended 3/204 amounts as a separate sub-account. XX Projected Prior Year Ended 2/3/203 Historical Prior Year Ended 2/3/202 (Dollars in OOP's) Witness: J. S. Chronister (2) (3) Jan Feb m (6) (6) (7) (e) (9) (0) () (2) (3) (4) (5) 3-Month Reference Mar Apr May Jun Jul Aug Sept Oct Nov Dec Average RB/WC/CS No. Number Name ORP/NU 0.06 Utility Plant In Service 2 02 Electric Plant Purchased or Sold 3 05 Property Held For Future Use 4 07 Construction Worl( In Progress 5 5 Accumulated Depreciation & Amortization 6 4 /Acquisition Adjustment 7 Utility Plant in Service e 9 Other Property Investments 0 2 Non-Utility Property 22 Accum Depr Non-Utility Prop $ 6,647,066 $6,698,202 $6,70,070 $ 6,79,0 $ 6,7,667 $6,782,720 $ 6,80,9 $6,80,80 $6,84,820 $ 6,87,4 $ 6,885,609 $ 6,893,297 $ 6,942,593 $ 6,794,673 RB RB,2,2,2,2,2,2,2,2,2 6,680 95,0 22,867,050 9,09 2,209 4,87 5,639 6,798 (2,406,876) (2,40,) (2,44,682) (2,4,8) (2,439,049) (2,4,4) (2,449,048) (2,462,394) (2,470,292) 7,465 7,465 7,465 7,465 7,465 7,465 7,465 7,465 7,465,859,859,859, ,8 8,308 3,763 6,752 7,6 (2,484,399) (2,498,075) (2,54,4) (2,52,9) (2,455,843) 7, ,465 7, ,528,587 4,5,66 4,549,97 4,575,739 4,608,4 4,6,208 4,648,86 4,655,772 4,670,044 4,676,094 4,689,66 4,696,0 4,70,7 4,628,287 7,303 7, 7,3 7,6 8,000 8,055 8, 6, 8,6 8, 8,62 8,88 8,97 (2,669) (2,700) (2,747) (2,795) (2,8) (2,887) (2,956) (2,9) (2,96) (2,93) (2,978) (3,043) (3,04) 2 Other Property and Investments 4,6 4,63 4,59 4,58 5,62 5,68 5,79 5,96 5,200 5,202 5,84 5,45 5,093 4, Current and Accrued Assets 5 3 Cash 47, ,667 WC 6 Other Special Deposits WC 7 Working Fund WC 8 Temporary Investments - 55,30 8,48 5,396 4,6,000,000,000,000 8,468 40,96,000,000 5,7 WO 9 4 Notes Receivable WC Customer Recervables 04,6,5 9,405 05,04 07,5 8,586,478 50,29 46,739 6,85 4,879,2 6,280,559 WC 2 43 Other Accx)unts Receivable 39,705 7,200 2,400 7,900 8,500 9,200 7,800 7,200 2,400 7,900 8,500 9,200 7,800 20,285 WC Accum Prov Uncoltect Accts (9) (469) (470) (48) (469) (394) (7) (282) () (0) () (397) (446) (9) WC 45 Notes Receivable 2, WC 46 Accts Receivable-Assoc Co & Others 4,64 4,64 4,64 4,64 4,64 4,64 4,64 4,64 4,64 4,64 4,64 4,64 4,64 4,64 WC 46 Accte Recelvable-Assoc Co & Others NU 5 Fuel Stock 88,56 77,429 78,796 82,705 68,608 90,866 93,794 90,74 84,77 89,0 92,656 96,72 04,608 89,8 WC 52 Fuel Stock Expense WC 28 53,54 Materials & Supplies 69,607 69,668 69,577 69,486 70,677 70,768 70,859 70,950 70,859 70,768 70, ,495 70,3 WC C/y\A /yiowances WC Stores Clearing - - WC 3 65 Prepayments 9,655,20 9,574 7,742 4,4 2,868,0 4,4 2,853,5 9,976 8,393 6,953 0,8 WC 7 Interest Receivable WC 73 Unbilled Revenue Rec,2,549,204,7,9 43,74 46,743 48,78 50,94 45, 40,964,2,682 40,475 WC 76 Derivative WC Current and Accrued Assets 404,79 398,456 7,0 4,707 3,8,87 2, , ,755 46,900 49,622 9,50 6,462 2,986 WC Reference: RB = Rate Base; WC = Working Capital; CS = Capital Structure; ORP = Other Return Provided; NU = Non-Utility 39 Totals may be affected due to rounding. Supporting Schedules: Recap Schedules: B- 7,880 (2,884) RB RB RB RB NU NU

16 SCHEDULE B-3 3 MONTH AVERAGE BALANCE SHEET - SYSTEM BASIS e5of9 EXPLANATION: Derive the 3-month average system balance sheet by primary account by month for the test year, the prior year and the most recent historical year. For accounts including non-electric utility amounts, show these amounts as a separate sub-accounl Proieded Test Year Ended 2/3/204 XX Projected Prior Year Ended 2/3/203 Historical Prior Year Ended 2/3/202 Witness; J. S. Chronister () (2) (3) (4) (5) (6) (7) (8) (9) (0) () (2) (3) (4) (5) 3-Month Reference Line Acount Dec Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov sc Average RB / WC / CS No. Number Name ORP / NU Defeoed Debits 2 8 Unamortized Debt Expense 4,942 4,84 4,739 4,6 4,5 4,4 4,3 4,3 4, 4,0 3,940 3,845 3,749 4,9 CS 3 82 Regulatory Assets 295,6 292, , ,90 288,63 286, ,8 8,62 4,489 9,9 7, , ,702 WC Regulatory Assets - FAS 09 6, 6, 6,30 6, 6,2 6,46 6,520 6,639 6,76 6,855 6,979 62,29 62, 6,63 CS Regulatory Assets - UnamortiMd Debt Expense CS 6 83 Preliminary Survey & Investigation WC 7 84 Clearing s WC 8 86 Deferred Debits 5, WC 9 89 Deferred Debits 9,70 9,074 8,978 8,882 8,785 6,689 8,593 8,497 8,40 8,305 8,205 8,06 8,006 8,592 CS 0 90 Defened Income Taxes 287, , , , ,96 289, , ,577 29,47 29,7 292,3 293,08 293, ,206 CS Deferred Debits 674,47 665, , , 662, 660, ,7 653, , , , , ,9 655,9 2 3 TOTAL ASSETS AND OTHER DEBITS $ 5,62,430 $ 5,602,8 $ 5,676,56 $6,68,0 $ 5,629,547 $ 5,652,7 $ 5,693,492 $5,72,69 $5,77,929 $ 5,746,055 $ 5,757,5 $ 5,704, $5,75,657 $ 5,672, Proprietary Capital Common Stock 8 2 End Bal Misc Paid In Capital 9 Capital Stock Expense 20 Unappropr Retained Earnings 2 29 OCI - Derivative 22 Pnsprietary Capital Long Term Debt 22 Bonds Payable 2 Unamortized Bond Premium 28 2 Unamortized Bond Discount 29 Long Term Debt ,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9, $ 9,697 $ 9,697,675,840,675,840,676,640,675,840,675,840,685,840,685,840,685, ,840,685,640,685,840.7,840,7.840,688,48 (70) (70) (70) (70) (70) (70) (70) (70) (70) (70) (70) (70) (70) (70) 9,28 56,082 65, 72,996 80,7 68,5 9,453 8,56 205,647 2,894 7,56 80,56 90,002 83, (6,597) (6,545) (6.494) (6,442) (6,390) (6,9) (6,7) (6,2) (6.84) (6,) (6,029) (5,977) (6,287),979,457, ,555,96,390,969.82, ,002,980,7 2,004,300 2,0,599,970,37 2,09,8 2,028,86,984,8,702, ,530.83,785 (3,0) (3,0),702,530,702,530,702,530,702,530,702,530,702,530,702,530,702,530,702,530,702,530,702,530,702,530,757,729,70,673,644,66,588,560,5,504,476,644 (3,04) (3,003) (2,99) (2,980) (2,968) (2,957) (2,945) (2,9) (2,922) (2,90) (2,699) (2,968),70,306,70,289,70,3,70,6,70,0,70,2,70,207,70,90,70,73,70,67,70,40,70,,70,07,70,207 Reference: RB = Rate Base; WC = Working Capital; CS = Capital Structure; ORP = Other Return Provided; NU = Non-Utility 39 Totals may be affected due to rounding. Supporting Schedules: Recap Schedules: B- CS CS CS CS CS CS CS CS

17 SCHEDULE B-3 3 MONTH AVERAGE BALANCE SHEET - SYSTEM BASIS Page 6 of 9 EXPLANATION: Derive the 3-month average system balance sheet by primary account by month tor the test year, the prior year and the most tacent historical year. For accounts including non-electric utility amounts, show these Projected Test Year Ended 2/3/204 amounts as a separate sub-account. XX Projected Prior Year Ended 2/3/203 Historical Prior Year Ended 2/3/202 (Dollara In OOP's) Witness: J. S. Chronister () (2) (3) (4) (6) (6) (7) (B) (9) (0) () (2) (3) (4) (5) 3-Month Reference Line Acount Dec Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec Average RB / WC / OS No. Number Name ORP/NU & D Prejperty 50,209 50,876 5,543 62,209 52,876 53,543 54,209 54,876 55,543 56,209 56,876 57,543 58, WC T Reserve Accum Provision - Injuries & Damages 8,2 9,0 9, 9,402 9,473 9,544 9,65 9,686 9,757 9,828 9,899 9,97 20, WC Accum Provision - Pension & Deferred Benefits 293, ,6 290,0 286,83 28, , , ,07 282,05 283,509 8, , , ,305 WC 5 0 /\sset Retirement Obligation 4,988 5, 5, ,588 5,7 5,888 6, ,3 6,488 6,6 6,788 5,888 WC 6 Other Noncurrent Liabilities 6,490 3,92 6,86 3,862 9,804 2,0 4,8 0,67 3,592 5,884,939 4, 8, 3,943 8 Current and Accrued Liabilities 9 0 Notes Payable.,,48,7 8, ,570 47,453 2,589 CS 2 s Payable,3 09,9 06,8 7,62,820 22,82 29,92,072,039,007,406 6,599 29,084 2,9 WC 2 2 Accts Payable-Assoc Co 7,880 7,880 7,880 7,880 7,880 7,880 7,880 7,880 7,860 7,880 7,880 7,880 7,880 7,880 WC 3 2 Customer Deposits,02,57,098,3,449,703,04,6,496,89,960,75,849,994 CS 4 2 Accrued Taxes 8,666 (8,08) (5,467) 8,4 2, 3,449 46,98 60,509 74,062 7,7 79,070 3,069 (56,54) 28,728 WC 5 2 Interest Accnjed 5,495,44 30,880,000, ,890,580,3,076, ,48,770 WC 5 2 Dividends Payable 48,877 -,509-7,6 -,9 WC 7 Tax Collections Payable 5,98 5,744 4,486 4,3 4,57 5,8 6,498 7,9 7,004 6,872 5,88 4,3 4,8 5,56 WC IB 2 Current & Accrued Liabilities,975,880,940,000,060,20,80,0,300,0,420,480,539,92 WC 9 5 Derivative 0,02 8,5 7,40 6,0 5,030 4,075 3, 2,574,822, ,900 WC 20 6 Sales Taxes WC 2 Current and Accrued Liabilities 0,467 6, , 3,684 7,046 4,39 390,670 4, , , ,682 6, ,05 9,474 Defen-ed Credits 3 Other Deferred Credits 8,70 6,005 6,00 6,2 6,064 6,05 5,92 5,874 5,85 5,792 6,043 5,9 5,976 6,78 WC Regulatory Liabilities - FAS 09 4,562 4,452 4,2 4,2 4, 4,05 3,903 3,79 3,679 3,567 3,456 3,6 3, CS 4 Regulatory Liabilities 77,7 75,02 73,849 67, 59,060 47,574 40,48,76,0 2,66 6, 3,0 6,50 42,6 WC 28 5 t3efen^d ITC 9,700 9,67 9,642 9,64 9,585 9,557 9,528 9,499 9,47 9,442 9,43 9,5 9,6 9,528 CS 29 6 Deferred Credit PHFFU (,058) (.042) (,042) (.042) (,042) (,042) (,042) (,042) (.042) (,042) (,042) (,042) (,042) (,043) WC 30 7 Unamortized Gain on LTD WC 3 28 Accumulated Deferred Taxes,56,783,409 39, ,289 40,96 4,542 42,69 42,795 43,422 44,049 44,675 40,96 CS 282 Accumulated Deferred Taxes 994,6,00,040,007,743,04,459,02,20,0,944,0,72,04,506,048,293,055,063,06,85,068,653,,969,039,445 CS 283 Accumulated Deferred Taxes 03,945 03,405 03,297 03,498 03,620 03,477 02,680 0,7 00,774 99,639 99,84 99,52 99,877 0,894 CS DeferiBd Credits,4,709,6,5,2,,3.047,2,5,7.829,7,044,5,642.3,95,6,42,8,459,3,28,.550,3,462 3$ TOTAL LIABILITIES AND OTHER CREDITS $ 5,62,430 $ 5,602,9 $ 5, $5,68,0 $ 5,629,548 $ 5,652,7 $ 5,693,492 $ 5,72,62 $ 5, $ 5,746,056 $ 5.757,5 $ 5,704,3 $5,75,658 $ 5,672,95 Reference: RB = Rate Base; WC = Working Capital; CS = Capital Structure; ORP = Other Return Provided; NU = Non-Utility 39 Totals may be affected due to rounding. Supporting Schedules: Recap Schedules: B-

18 SCHEDULE B-3 3 MONTH AVERAGE BALANCE SHEET - SYSTEM BASIS Page 7 of 9 EXPLANATION: Derive the 3-month average system balance sheet by primary account by month for the test year, the prior y and the most recent historical year. For accounts including non-electric utility amounts, show these amounts as a separate sub-account. (Dollars in OOP's) Projected Test Year Ended 2/3/204 Projected Prior Year Ended 2/3/203 XX Historical Prior Year Ended 2/3/202 Witness: J. S. Chronister () (2) (3) (4) (5) (6) (7) (6) (9) (0) () (2) (3) (4) (5) 3-Month Referen Line Dec Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec Average RB/WC No. Number Name ORP/^ 0,06 Utility Plant In Service $ 6,52,8 $ 6,520,406 $ 6,5,657 $6,546,20 $ 6,559,073 $ 6,683,284 $ 6,600,299 $6,6, $ 6,640,482 $ 6,642,07 $ 6,655,9 $ 6,6,758 $ 6,647,066 $ 6,692,6 RB 2 02 Electric Plant Purchased or Sold RB 3 05 Property Held For Future Use,2,2,2,2,2,2,2,2,2,2,2,2,2,2 RB 4 07 Construction Worit In Progress , ,60 206,779 22,049 2, ,759 82,765 97,7, , , 6, ,848 RB 5 5 Accumulated Depreciation & Amortization (2,294,208) (2,305,929) (2,38,853) (2,3,89) (2,4,967) (2,8,58) (2,4,773) (2,,2) (2,397,3) (2,409,056) (2,429,020) (2,6,302) (2,406,876) (2,3,084) RB 6 4 Acquisition Adjustment 3,679 3,659 3,639 3,69 3,600 3,580 3,560 3,560 3,560 3,560 7,465 7,465 7,465 4,493 RB 7 Utility Plant in Service 4,4,94 4,442,48 4,449,305 4,457,969 4,464, ,65 4,476,097 4,476,440 4,478,656 4,484, 4,490,864 4,504,53 4,528,587 4,474,43 9 Other Property investments 0 2 Non-Utility Property 7,7 7,300 7,8 7,8 7,296 7,8 7,6 7,6 7,407 7,2 7,3 7,40 7,303 7,3 NU 22 Accum Depr Non-Utility Prop (2,468) (2,52) (2,575) (2,628) (2,559) (2,63) (2,69) (2,674) (2,7) (2,64) (2,695) (2,749) (2,669) (2,6) NU 2 Other Property and Investments 4,789 4,779 4,753 4,750 4,7 4,7 4,757 4,702 4,679 4,70 4,658 4,652 4,6 4, Current and Accrued Assets 5 3 Cash,7, 9, 6,60 0,60 8,790 53,49 0,594 3,742,4 7,970 42,796 47,676 50,796 WC 6 Other Special Deposits WC 7 Working Fund WC 8 Temporary Investments WC 9 4 Notes Receivable WC Customer Receivables 08,6 5,667 05,38 03,992,4,39 4,4 49,87 49,593 76,679 44,297 30,583 04,6 28,945 WC 2 43 Other s Receivable,688 2,004 22,529 7,68 5,582 5,8 6,463 7,50 2,44 7,953 8,463 9, 39,705 2,3 WC Accum Prov Uncollect Accts (592) (548) (479) (4) (40) (4) (444) (470) (482) (456) (430) (40) (9) (456) WC 45 Notes Receivable - - -,600-2,300,069 WC 46 Accts Receivable-Assoc Co & Others 0,0 5,780 7,482 7,8 5,598 9,862 2,80 5,060 4,540 2,05 4,5 6,668 3,2 5,757 WC 46 Accts Receivable-Assoc Co & Others ,505,3 2,039,90 2,7,,20 NU 5 Fuel Stock 97,97 92,208 8,868 83,7 96,053 07,44 06,305 02,2 92,822 86,883 84,004 89,99 88, WC 52 Fuel Stock Expense WC 28 53,54 Materials & Supplies 65,8 64,789 54,62 64,80 65, ,7 66,4 67,7 69,99 69,20 69,654 69,607 66,82 WC CAAAAtiov/ances WC Stores Clearing - WC 3 65 Prepayments 8,99 0,978 9,897 8,8 4,64 3,064 7,40 4,5 3,2 3,78,652 4,4 9,655 2,3 WC 7 Interest Receivable WC 73 Unbilled Revenue Rec 39,884,940,405 40,449,3 48,866 45,7 50, 52,222 44,546 4,492,7,2 42,03 WC 76 Derivative 5,6 60,820 55,85 63,903 56,745 48,57,068,39 3 2,20 2, ,870 WC Current and Accrued /Vssets 428,7 48, , ,4 4,22 44,84 485,708 55, ,5 63, ,978 4, ,79 454,886 WC Reference: RB = Rate Base: WC = Working Capital: CS = Capital Structure; ORP = Other Return Provided; NU = Non-Utility 39 Totals may be affected due to rounding. Supporting Schedules: B-, B-2, D-3, D^, D-5 Recap Schedules: B-

19 SCHEDULE B-3 3 MONTH AVERAGE BALANCE SHEET - SYSTEM BASIS 8 6 of 9 EXPLANATION: Derive the 3-month average system balance sheet by primary account by month for the test year, the prior year and the most recent historical year. For accounts including non-eiectric utility amounts, show these amounts as a separate sub-accounl (Dollars in OOO's) Projected Test Year Ended 2/3/204 Projected Prior Year Ended 2/3/203 XX Historical Prior Year Erided 2/3/202 Witness: J. S. Chronisler () (2) (3) (4) (5) (6) P) (8) (9) (0) () (2) (3) (4) (5) 3-Monlh Reference Line Dec Jan Feb Mar Apr May Jun Jul Aug Sept Get Nov Dec Average RB/WC/CS No. Number Name ORP/NU Deferred Debits 2 8 Unamortized Debt Expense 3,5 3,089 2,8 2,583 2,9 2,28 4, 4,074 3,980 5,467 6,08 4,98 4,942 3,778 CS 3 62 Regulatory /Assets 9,967,2 5,49 5,646 7,670 8,085 3,630,693 0,4 4,398 9,984 9, ,6,049 WC Regulatory Assets - FAS 09 63,585 63,3 63,88 62,997 62,85 62,65 62,494 62,3 62,94 62,077 6, , 62,508 CS Regulatory /\ssets - Unamortized Debt Expense CS 6 83 Preliminary Survey & Investigation ,03, WC 7 84 Clearing s () (7) (688) (954) (2) 0 (2) (62) WC 8 86 Deferied Debits 4,7 2,07,697 4,08 3,0 2,86,562,659 2,304 2,884 3,568 6,98 5,2 3, WC 9 89 Deferred Debits 0,67 0,507 0,96 9,886 9,575 9,304 9,0 8,768 6,595 8,503 9,2 9,6 9,70 9,460 CS 0 90 Deferred Income Taxes 2,0 286, , ,5 6, ,85 28,66 286, ,000 7,7 6,2 2, ,4 CS Deferred Debits 6,3 628,58 630,6 6,992 6,045 63,9 6,055 65,98 650,904 63,3 6,985 6, ,47 6, TOTAL ASSETS AND OTHER DEBITS $ 5,495,763 $ 5,494,303 $ 5,477,395 $ 5,494, $5,5,9 $5,56,603 $ 5,589,67 $ 5,649,076 $ 5,562,504 $ 5,752,0 $ 5,68,485 $ 5,556, $ 5,62,429 $ 5,567, Proprietary Capital Common Stock 8 2 End Bal Misc Paid In Capital 9 Capital Stock Expense 20 Unappropr Retained Earnings 2 29 OCI - Derivative 22 Proprietary Capital Long Term Debt 22 Bonds Payable 2 Unamortized Bond Premium 28 2 Unamortized Bond Discount 29 Long Term Debt 30 3 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 $ 9,697 S $ $ $ $ $ $ 9.697,567,840,567,840,567,840,567,840,567,840, , , ,62, (70) (70) (70) (70) (70) (70) (70) (70) (70) (70) (70) (70) (70) (70) ,285 65,466 78,0 89,502 79,54 98,6 2,9 205,643 2,63 72, (3,067) (3,047) (3,006) (2,966) (3,) (6,959) (6,907) (6,855) (6.804) (6,752) (6.700) (6.649) (6,597) (5.7).B BB7.074,849,296,66,902,873,0.659,39,678, ,930,676,96,697, ,97,06,9,457,90.63,768,8 2, (2,979),768,8,768,8.682,885,682,685,682,885,8,.6.,6,65,849,65,702,530,702,530, , ,9 &m- 2,3 2,207 2,72 2, 2,00 (2.898) (2,858) (2,87) (2,777) (3,4) 2,064 2,028,992,869, (3.390) (3,6) (3,6) (3.063) (3,049) (3.0),768,7,768,76,768,80.682,2,662,0,682,4,83,988,83,987,6,7,847,980,70,3,70,3,70.306,7,7 Reference: RB = Rate Base; WO = Working Capital: CS = Capital Stmcture; ORP = Other Return Provided; NU = Non-Utlllty 39 Totals may be affected due to rounding. Supporting Sctiedules: Recap Schedules: B- CS CS CS CS CS CS CS CS

20 SCHEDULE B-3 3 MONTH AVERAGE BALANCE SHEET - SYSTEM BASIS e9of 9 EXPLANATION: Derive the 3-month average system balance sheet by primary account by month for the test year, the prior year and the most recent historical year. For accounts including non-electric utility amounts, show these amounts as a separate sub-account (Dollars in OOP's) Type of data shown; Projected Test Year Ended 2/3/204 Projected Prior Year Ended 2/3/203 XX Historical Prior Year Ended 2/3/202 Witness: J. S. Chronister () (2) (3) (4) (5) (6) (7) (8) (9) (0) () (2) (3) (4) (5) 3-Month Reference Line Acount Dec Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec Average RS/WC/CS No. Number Name ORP/NU 228. T & D Property Resenre 43,394 44,06 44,728 46,394 46,06 46,728 47,394 48,06 48,728 48,209 48,876 49,543 50,209 47,030 WC Accum Provision - Injuries & Damages 7,9 7,5 7,620 7,842 7,976 8,075 9,067 9,08 9,04 9, 8,4 7,797 8,2 8, WC Accum Provision - Pension 8. DefenBd Benefits 5,855 3,89 5,507 9,75 6,666 8,303 6,4 2,967 4, ,58 9, ,056 8,987 WC Accumulated Provision for Rate Refunds 3,222 3,222 3,222 3,490 3,490 3,490 3,300 3,300 2,9 2,70 () () - 2,7 WC 5 0 Asset Retirement Obligation 30,8 30,98 3,3 3,282 3,4 3,586 3,739 3,893,048,203,9,56 4,988 29,65 WC 6 Other Noncurrent Liabilities 0,562 9,492 2,208 7,83 5,6 8,82 7,9 5,30 6,560 4,622 7, ,490 6,9 7 8 Cun'ent and Accrued Liabilities 0 Notes Payable - - -,000 45,000 86,000-55, ,9 CS 2 s Payable 4,460 09,3 9,2,673 3,785 50,39 02,588 7,553,604 39,6 29,805 6,0,3,083 WC 2 3 Notes Payable - l/c - 2,00 9,700 2,000 6,900-5,2 WC 3 2 Accts Payable-Assoc Co ,066 5,445 5,7 3,946 6,7 0,542 6,789 6, 7,8 7,3 6,954 7,880 7,496 WC 4 2 Customer Deposits 20,603 20,920 2,4 2,699 2,772 22,09 22, 22, ,72,9,448,02 22, CS 5 2 Accrued Taxes 7,92 (8) (8) 4,747 2,892 3,993 44, 57,887 7,87 67,093 72,3 (,87) 8,666 30,44 WC 6 2 Interest Accrued 22,9 3,4,3,4,748 8,500,684,930,490 40,69,720 7,973 5,495 29,654 WC 7 2 Dividends Payable , ,50 WC 8 Tax Collections Payable 5, 5,67 5,066 5,293 6,7 5,898 6, ,79 7,006 6,288 5,089 5,98 5,90 WC 9 2 Current & Accrued Liabilities,2,289,3,46,470,5,57,6,628,767,687,84,975,722 WC 20 5 Derivative 5,6 60,820 65,85 63,903 57,5 48,57, ,488 0,976 6, 7,684 0,02,7 WC 2 6 Sales Taxes WC 22 Current and Accnjed Liabilities,62 8, , ,05 52, , ,67 42, , ,503 Deferred Credits 3 Other Deferred Credits 7,2 7,57 7,503 8,38 8,589 9, , 7,0 6,453 6,597 9,447 8,70 7,730 WC 4.00 Regulatory Liabilities - FAS 09 6,042 5,93 5,782 5,653 5,5 5,400 5,2 5,47 5,022 4,906 4,780 4,689 4,562 5,284 CS 28 4 Regulatory Liabilities 65,5 65,60 56,762 5,548 54,572 53,649 62,066 64,44 66,464 74,00 80, , WC 29 5 Deferred ITC 0,043 0,02 9,982 9,95 9,9 9,895 9,868 9,840 9,82 9,784 9,756 9,728 9,700 9,869 CS 30 6 Defen^d Ciodit PHFFU (,0) (,042) - (,042) (,042) (.042) (,042) (,042) (,052) (,0) (,0) (,058) (882) WC 3 28 Accumulated Deferred Taxes 30,044 30,665 3,285 3,905,5,45,765,5,005,6,6,422,56,706 CS 282 Accumulated Deferred Taxes 880, , ,800 98,002 9,439 9,483 9, , , , ,6 928,447 CS 283 Accumulated Deferred Taxes 90,528 94,503 92,86 96, 94,0 9,3 86,873 90,660 86,043 80,930 8,2 89,2 03,945 90,652 CS Deferred Credits,099,97,0,92,09,90,7,2,,97,29,2,39,566.53,0,57,,66,554,8,9,2,42,4,709,50,554 TOTAL LIABILITIES AND OTHER CREDITS $ 5,496,763 $ 5,494,30 $ 5,477,399 $5,494, $ 6,5,94 $5,55,606 $ 5,589,66 $ 5,649,077 $ 6,662,506 $ 5,752,0 $5,68,486 $ 5,556,2 (5,62,43 $ 5,567,656 Reference: RB = Rate Base; WC = Working Capital; CS = Capital Structure; ORP = Other Return Provided; NU = Non-Utility 39 Totals may be affected due to rounding. Supporting Schedules: Recap Schedules; B-

21 SCHEDULE B-4 TWO YEAR HISTORICAL BALANCE SHEET Page lot 3 EXPLANATION Provide 3-month average system balance sheets by primary account for the most recent two historical calendar years not Including the historical test year if provided elsewhere (Dollars in OOP's) Projected Test Year Ended 2/3/204 Projected Prior Year Ended 2/3/203 XX Historical Prior Year Ended 2/3/202 Witness; J. S. Chronister Line (A) 3 Month Average (B) 3 Month Average No. Number Name ,06 Utility Plant In Service $6,407,45 $ 6, Electric Plant Purchased or Sold (2) 3 05 Property Held For Future Use,8, Construction Worli In Progress 59, , ,,5 Accumulated Depreciation & Amortization (2,3,228) (2,3,064) Acquisition Adjustment Utility Plant In Sereice 3,797 4,3,009 4,493 4,474,43 9 Other Property Investments Non-Utility Property Accum Depr Non-Utility Prop Investment in Assoc Company Other Property and Investments 6,3 (2,539) 3 4,050 7,3 (2,6) 4, Cunent and Accnjed Assets Cash aher Special Deposte Worthing Fund, , Temporary Investments ,54 Notes Receivable Customer Receivables Total s Receivable Accum Prov Uncoilect Accts Notes Receivable from Associated Companies Accts Receivabie-Zkssoc Co & Others Fuel Stock Fuel Stock Expense Materials & Supplies,6 20,89 (2,20). 00, ,902 28,945 2,3 (456),069 6, CA/\A Allowances Stores Clearing Prepayments () 0, ,3 39 Totals may be affected due to rounding Supporting Schedules: Recap Schedules: