No Docket. Information Request DOC-160 Attachment Page IV. Costs Brief Description Proposed In-Service Date. Matter Docket Date. and and for for see

Transcription

1 CON CON Yet t see The Yet t see its can EPU LCM LCM EPU bbs our 656 The via its few The new are The The The 200 are was The e The $91 all M new new 115 E002/GR E002/GR Volume Required Inmati Secti Inmati Request DOC-160 Attachment Page Forecasted or Actual Costs CWIP/RWIP In-Service at Spend Proposed as Costs Brief Descripti Proposed In-Service Date Matter Date Status Actual In-Service Date Year st at 2016 In Dry Fully ln-servce $55M Please respse additial spent nuclear fuel srage capacity 2008 Cstruct facility Need Certificate Applicati /CN-05-1 Mticello lr text this Granted 2008 Facility cstructed canisters loaded canisters first load first need 30 up applicati seeks certificate Mticello Power Plant Cask Srage placed 15 thru Canisters thru thru Load canisters dry an BT 61 Transnuctear Independent Spent Fuel Srage Installati -service associated equipment 2022 Load canisters srage ctaers Need Prairie Isl E002/CN 08-5 Applicati IR Please 7M Fully tn-service $185 Granted casks 64 Loadg Prairie Isl Nuclear Generatg Plant Certificate text this 20 with respse occur begng casks dry 35 additial an Cask Srage Requestg approval Dry at Cask Srage Additial 20 that ISFEI sred be Dry tentatively scheduled currently cask years beyd operate plant 2031 loaded be licensed life 2016 Test Year Fully la-service $666.OM cludg $320M ctud Need Certificate 85 E002/CN-08-1 Mticello EPU service date estimated Granted July 2015 effective date CON II Mticello Nuclear Generatg Plant Applicati ng Phase late 2011 electrical crease MW 71 by us Extended Power Uprate Commissi approval will allow regulary recovery nomal Phase from north-central Mnesota plant MW generatg capabilities cusmers growg meet MW nomal capacity ot capacity energy needs creased capacity will achieved creasg steam produced reacr changes balance -plant systems that cvert steam project will require very modificatis reacr support by be electricity project will require number systems that produce steam however electricity steam systems that cvert modifcalis December 2009 $54M 12/1/2009 Granted July 2009 Buffalo 6/1/2009 transmissi les three Need Certificate needed les southwestern Mnesota support furr wd BRIGO E002/CN Applicati Ridge area Buffalo Ridge area turbe development improve service reliability Marshall city service December 2008 $207 Gr Meadow Wd Farm csists Gr Meadow E002/CN In-Service As 7M In General Electric wd turbes 11/1/2008 Granted MW 67 base date costs were approximately half $205 which Development enxco already base rates rates County 0.5 project pic Site Permit Applicati project completed Mower Waps approximately square mites Corporati located comprises filed enxco MW MW 40 6M be by facility uoristiuct usg build-trarafer approaui whew euxuu will develop Xcet Energy Ownership subsequently transfers four CapX2O2O protects This 230kV Granted CapX Bemidji September 2012 $60.5 Total Project Bemidji-Gr Rapids UapX2020 E002/CN Total Project Xcel Energy 5M 4M $27 four CapX2O2O Projects $32M Xcel Energy improve Bemidji area share share Bemidji transmissi le project will meet cusmer dem regial reliability Wter Granted March 2012 $ M $8.05M Total Protect kv kv ntercnecti allow 69 le 20 kv kv Certificate Need Wapsipic wd farms Certificate Need cvert be Applicati Pleasant Valley E002/CN-08 $4 Byr Gr Meadow Xcel Energy share $20- $38M $23.3M kv miles Glencoe E002/CN Applicat build 20 Granted September 20 Electrical le te June 2015 L build mites 69 at operated le kv Wacia miles Xcel Energy porti project ROW Gtencoe is Phase This City jot project with SWTC

2 tv CON CON 115 was low not did was was The CON was had was The whh but CON The per PUC per new two 115 two v.6m $ E002/GR--868 Votume Required Inmati Secti Forecasted or Actual Costs CWIP/RWIP In-Service at $11 Spend Proposed as $18 Costs Date Actual InSeMce Date 6M $34M vember 2015 Status Resolved Juty 2015 Total 2M $48 December2014 $51.3M Revised Granted June 2014 $33.0Tranamissi Companys $14.3MDistributi 14 Compliance_Filg $ $27M Granted 2015 Proposed In-Service Date ID 20 Order Document E002/GR tnmati Request DOC-160 Attachment Page Brief Descripti Matter cversis kv origally Need appticati Certificate EOO2ICN-1 address overload Scott County Westgate transmissi le kv 59 upgrades Scott County Westgate SWTC certa transmissi le outages Project area durg voltage cditis Phase require commissi selected project that that Project cclusi implimented work that SWTC Phase scope grantg 115kV le existg an double circuited with 34.5kV te that anexsitg cverted been previously permitted Bluff Creek that between Scott County Westgate when compared overall lower cost opti an result state Westgate Bluff element added work propoaed scope Bluff Creek substati cause plant additis at upgrades le segment Creek Bluff Creek when is 2016 which occur Westgate at le termatis furr is Bluff Creek Substati project complete be substati upgrades wilt Transmissi Testimy deacribed les kv Need Certificate Hiawatha E002/CN--594 Applicati Mneapolis Midwn area Southwest Tw Cities SWTC Chaska area kv update Need Chaska E002/CN Certificate capacity transmissi le kv 69 Cv Hwy

3 CON CON TCR are The new are The are CON TCR ICR t t t t ar- EPU N/A The EPU 164 our The not had CON not Yet t DAN The its new The was are 240 The not Sir 1 N/A 115 new 115 new all The Med are an E002/GR-I3-868 E002/GR Votume Required Inmati Secti Inmati Request DOG-mo Attachment Page Forecasted or Actual Costs CWIP/RWJP In-Service at Spend Proposed as Costs Brief Descripti Proposed In-Service Date Matter Date Status Actual In-Service Date Grosse $326 Brookgs $473.9M $226.1 SM fjg La Croase $330.3M La Grosse La Granted CapX CapX2O2O 345kv E002/GN three projects part comprehensive plan tranamias le additis E002/GN 1115 believe necessary meet megawatts electrical power ET-2ICN dem anticipated 2020 projects atso exp ability tranamiaai system support renewables based generati additis that will result from recently we Brookgs CapX Fargo costs $625.SM shown CaoX Brookgs Projects All EttrQ $275.9M by as as passed legislati Xcel Energy share project coats proposed have been escalated completi submitted M Base Rates Ye 2616 Test In-Service $330M Commissi Prairie Isl Nuclear Generatg Plant Need Certificate E002/CN Applicati by As Prairie Isl Project termated cancelled approved Commissi December project will crease Implemental EPU Extended Power Uprate recovery project cost amortizati approved voted Unit 2015 Unit meet each unit MW 82 MW by Prairie Isl generatg capacity -868 load 2.Tentative schedule cusmers growg energy needs unanimously December 35th July 2012 is 30th cask 2012 that 20 cask tentatively scheduled cause 2031 loaded be been shown wtty be should term nated December 2011 Xcel Energy moved On be Black E002/CN Applicati Certificate Need Black Generatg Plant Repowerg Project crease electrical generatg capabilities Mnesota plant approximately current capacity about about Hollydale E002/CN-12 Applahr Need cstruct kilovolt transmissi le Dog In-Service matter certified have Dog proceedg Company desire by need applicati certificate withdraw csiderati Commissi same Order opened Commissis Order dated v by closed docket MW MW from MW resource needs address Initiate Competitive Resource Acquisiti Process E002/CN projects E002/RP--825 XceIs Integrated Resource Plan certificate need proceedg identified subject 2014 Applicati Project Temnatsd $16M $30M Certifiate modify associated Withdrawn kilovolt substati cstruct na facilities Plymouth cities occur near proposed transmissi facilities with Xcel Energy commissi granted Hennep County Mnesota Need Applicati pendg Certificate withdraw Great River Energys petiti May Route Permit applicati reflectg estimates sexed These prsject costs Augsst Capital Forecast 8/11/Is

4 EOO2IGR IR DOC-128 Comparis GAAP/FERC/COSS

5 E002/GR Exhibit AEH-1 Appendix E002/GR Inmati Request DOC-128 Questi Subject E002/GR Order Pot 47 In itial filg its next rate case Company shall exp up mati filed under Mnesota Rules b B cludg balance sheet come statement recciliatis between its its general ledger accounts each three most recent calendar relative years rate case test year The schedules provided shall be produced like manner as requested illustrated Departments Inmati Request 128-Revised marked record as Exhibit 163 DOG Attachment ACB-1 The Company shall also clude explanatis accounts that have large differences amounts when compared between actuals its test-year request change percent or more Respse Inmati respsive E002/GR Order Pot 47 is cluded followg attachments RB Rec E002-GR Schedule RB-I Reccile 2012 GAAP Schedule RB-2 Reccile Actual COSS Schedule RB-3 Reccile 20 GAAP Schedule RB-4 Reccile Actual COSS Schedule RB-S Reccile 2014 GAAP Schedule RB-6 Reccile Actual COSS Schedule RB-7 Reccile COSS Schedule RB-8 Explanatis Accounts luded or Excluded Recovery

6 IS Rec E002-GR-826 DOC 128 Schedule IS-i Reccile 2012 GAAP Schedule IS-2 Reccile Actual COSS Schedule IS-3 Reccile 20 GAAP Schedule IS-4 Reccile Actual COSS Schedule IS-5 Summary Actual COSS Schedule IS-6 Reccile Actual COSS Schedule IS-7 Reccile Actual COSS COSS Schedule IS-8 Summary Actual COSS Schedule IS-9 Summary 2016 COSS Schedule 15- Summary 2017 COSS Schedule IS-il Summary 2018 COSS Preparer Charles Burdick Thomas IKramer/Maty Pope/Nate Schraan Tiil Prcipal Rate Analyst Analyst/Rate Analyst Prcipal Rate Analyst/Senior Rate Department Revenue Requirements rth

7 Depreciati Reserve _ ice tax EO-l5-826 Volume Required Inmati Secti rrn States Power Company Electric Utility Mnesota Retail Jurisdicti Service Study nf Cost Dollars Thouss Annual Annual Annual E002/GR-15 E002/GR-15- E002/GR Report Report Report 2016 over 2014 Change Average Average Average Average Average Average Plant ln\estment NetUtility Plant C.W.I.P o Accumulated erred es Or Rate Base N/A CaWorkgCapital Materials Supplies o Fuel Insenry o nllant Assets Liab ç7274 Or Prepaids 11Total Rate Base transmissi operatg facilities mcreased producti by primanly en duo rease sero completed cstructi beg placed Decrease functi thfferences primarily bus depreciati timg service creased plant dns by by rease driven post employment related decrease deferred liabilities by decreased deferred assets prunarily pensi related partle fset by en erall decrease Os Sherco deferral balances EPU P1 decreased cusmer deposits creased lescls Decrease dnsen

8 1 not Net 6 Fab A/R tax Net A/R For EPP 144 Bad Rev EO Inmati Secti Volume Required Schedule RB-i Utility Plant Progress Cstructi les TOTAL Utility Plant Enter Total LessAccum Prov.Depr.Amort DepI le less Ref Utility Plant Enter Total Cy Enrich Process Nuclear Fuel Assemblies SckAccount Reacr Nuclear Fuel Materials Nuclear Fuel Assemblies Spent Nuclear Fuel Nuclear Fuel Under Capital Leases 1206 Nucl Fuel Less Accum Prov Amort less les Nuclear Fuel Enter Total les 116 Utility Plant Enter Total Utility Plant Adjustment Sred Underground -n current Net nutility property Depr Companies Less Accum Prov Investments Subsidiary Companies Investments Account Page le Cost For ncurrent Porti Or vestments Skg Funds Depreciati Funds Amortizati Fund Federal Special Funds n-major ly Or Special Funds Lg-Term Porti Lg-Term Porti TOTAL Or Property Derivative Hedges Investments Le Special Deposits g Cr 0 Workg Funds n-major ly 1 Cash Cash 34 5 Workg Fund Cash Investments Temporary 141 tes Receivables Cusmer Account Receivable Or Accounts Receivable Uncollectible Accts For Less Accum Prov tes Receivable from Associate Companies Accounts Receivables from Assoc Companies 151 Fuel Sck REF Power Company rrn States 2012 GAAP Reccile TRIAL BALANCE GAAP BASIS Account Name Balance H cashed Banks Checks issued Checks Outstg In Broker Tradg Cash Workg Funds Temporary Cash Investments Peace Energy Peace Commodity Cust Cust Cust -Peace- Transport Cust -PIX n-commwlcmdty Cst PIX-oth NComntwlCmdty Cust -Peace-Franchise es Peace Sales A/R Peace-n-Regulated Peace Damage Claims Cust Cust Cust Peace-Rents Cust CuSt -Peace-Service Policy Cust -Pce-Outdr Strt Lightg 3689 CIP Cust -peace-loans Cust-PIX-ESupIMkts ncmdty 1975 Ctrl Cust -Peace Energy Cust -Wholesale EM Cust Prov Debt Provisi-Commodity Debt Provisi n-commodi Bad ProvUnclPlXOthnComnOtwICOm Prov UncI PIX-n Regulated Damage Claims PIX Prov-Uncl Debt Provisi Interest Bad ODL Prov-Uncl-PIX DOT Prov Cusmer -Or Cusmer Or Cust -Transmissi Remittance Cleargs Susp-Peace Energy Cust Cust Unbil Rev-Elec RetI 1200 ElecWhls Unbil Unbil Rev Employee Receivables Employee Receivables Employee Loans Receivables Employee Sundry Benefits 8227 Receivables Service Billg Or Employee CAPX Interco

9 153 Rec REF A/R XEM RRT Due n Nat Pur E002 GR Volume Required Inmati Secti Schedule RB-i Extracted Products Operatg Supplies Supplies Residuals Elec Plants Materials Merchise Or Material 157 Sale Nuclear Materials held Allowances Allowances Less ncurrent Porti Sres Expenses Undistributed Sred Underground Current Processg Held Sred LNG Prepayments Advances Dividends Receivable Interest Rents Receivable Accrued Utility Revenues Accrued Assets Miscellaneous Current Derivative Instrument Assets Derivative Instrument Assets Less Lg-Term Porti Derivative Instrument Assets Hedges Derivative Instrument Assets Hedges Less Lg Term Porti 34 Accrued Assets Les Total Current DEBITS Unamortized Debt Expenses Extraordary Property Losses 181 Regulary Study Unrecovered Plant Or Regulary Assets Investigati Charges Investigati Charges Supply Survey Prelimary Survey Prelimary Natural Investigati Charges Or Prelimary Survey Clearg Accounts Temporary Facilities Miscellaneous erred Debits Utility Plant erred Losses from Dispositi 188 Demstrati Expenditures Research Development Reacquired Debt Unamortized loss Accumulated erred ome es Costs Unrecovered Purchase 69 Total erred Debits les TOTAL ASSETS les PROPRIETARY CAPITAL Comm Sck Issued 201 Preferred Sck Issued Capital Scked Subscribed Cversi Sck Liability Balance rrn States Power Company Reccile 2012 GAAP GAAP BASIS TRIAL BALANCE Account Name Co from Associated Nettg Offset Interco Rents Credit RE Rec Receivable 1 Sales Cos Returned Items-Op Returned Items-Remittance Remittance Adi 1234 Bank Utility Miscellaneous n Sundries Or -Claims Reimb rth 1262 Or -Claims Reimb-South LGIA Costs ES CapX2O2O SMMPA Operstg FAS1O6 SMMPA Company Ins W/O from Captive Highway Relocatis Cstructi Clearg Misc Sundry Clearg Misc Or Sundry Public Or Billg Due from From MiscA/R 165 Transfer from 50 Material Operatg Supplies 5300 General Supplies Obsolescence Reserve 5350 Allow 6500 Suspense Items 70 General MS-Cr Jot Sherco Util Materials Supplies Or Invenry 1410 Coal Invenry Invenry Oil Butane/LP Invenry Resale Invenry n-firm Butane/LP Resale Inv Nat Generati Sred Generati Invenry Sred LNG Fuel Or Invenry Mo Csts Bill Unrecov erred Fuel Transmissi Formula Rate RA Debt Loss Cservati Prog Cservati Prog RA RA RA Current Current Current

10 Nuc 186 Low ARO PIS 236 t ElR Volume Required Inmati Secti RB Schedule Cap.. Premium Or Paid-In Capital Capital Sck Installments Received Capital Sck Less Discount Less Capital Sck Expense Retaed Earngs 216 Unappropriated Undistributed Subsidiary Earngs 217Less Reacquired Capital Sck n-major ly ncorporate Propriership Accumulated Or Comprehensive ome Total Proprietary Capital les LONG-TERM DEBT Bds 222 Reaquired Bds Less 223 Advances from Associates Companies Debt Lg-Term 224 Or Lg-Term Debt Unamortized Premium Debt Lg-Term Unamortized Discount Less Debt les OTHER NONCURRENT LIABILITIES Total Lg-Term Obligatis Capital Leases ncurrent Insurance Property Accum Prov Accum Prov Injuries Damages 2282 Accum Benefits Accum Miscellaneous Operatg Rate Accumulated Provisi 229 Liabilities Lg-Term Porti Liabilities Derivative Derivative Lg-Term Porti 245 Asset Retirement Obligatis Total Or ncurrent les ACCRUED LIABILITIES AND CURRENT tes Payable Accounts Payable Associated Companies tes Payable Associated Companies Accounts Payable Cusmer Deposits es Accrued Interest Accrued 237 Dividends Declared Matured Lg-Term Debt Matured Interest Collectis Payable Accrued Liabilities Miscellaneous Current Obligatis under Capital Leases Current States Power Company rrn Reccile 2012 GAAP Balance Sneet BASIS TRIAL BALANCE GAAP Cservati Prog Cservati Prog RA RA RA Current Current Rider Current Rider Current TCR RDF SD Outage Current Curr EBO Pensi Current Private Fuel Srage Current RTL Misc RA SEP Or Rider Current lnccome Disc Elec Current Or FAS RA RA RA Current Current Or 1846 Surcharge Current UG Current CRFS Insurance Prepaid PrepaidVEBATrust Sherco Prepaid CAPX Prepsid 1550 Interest Prepaid Regulary Fees Prepaid Prepaid Au Licensg Prepaid es Federal es State Prepaid Or Prepaid Transfer from 1590 Curr Derivative Asset Curr Derivative Asset Asset Or Current Assets Curr Derivative Commercial Paper DR Tx-nplsnt 4691 Tx Federal State nplant Utility Prop-Electric ARO Utility Prop-Electric 1630 Utility Prop-Electric 1640 Utility Prop Electric 1645 Utility Prop-Electric Service Utility Prop Electric In Plant as 16202f Cstr Service Compl Corn-Plant Comm Unitized t Com-Cornpl Cstr 1641 CWIP Electric CWIP CWIP Comm

11 AND 121 see 121 WIP N-U net 122 Ext Inv 124 Low Rec E002/GR Volume Required Inmati Secti RB Schedule Ferc Form To Pencil FERC Account Name Number Balance Reclass Derivative Instrument Liabilities Term Porti Derivative Instrument Liabilities Derivative Instrument Liabilities Hedges Less Lg Term Porti Derivative Instrument Liabilities -Hedges 2442 Less Lg Accrued Liabilities les Total Current DEFERRED CREDITS Cstructi Cusmer Advances öb Credits Utility Plant Accumulated erred Investment erred from Dispositi Or erred Credits Or Regulary Liabilities Reacquired Debt Unamortized Ga 257 Accum erred ome es Accel Amort Accum erred ome es-or Property Accum erred ome es-or 56 Or erred Credits les STOCKHOLDER EQUITY les TOTAL LIABILITIES Cr Dr Pencil Reclasses pp backup RE Adjust subs exti reportg dept per match -k presentati with 2442 Debit balance liability Le rrn States Power Company Reccile 2012 GAAP GAAP BASIS TRIAL BALANCE REF Account Name Balance Fab Cy Enrich Mats Assemblies-Sck Ref Pro NF NF Reacr NFAssemblies Spent Nuclear Fuel Depreciati 1711 Depreciati Electric Depreciati Depreciati Comm Electric ARO ARO Comm RWIP RWIP RWIP ARO 17 Accum Depr 1720 Accum Depr 1740 Accum Depr 1715 Depreciati Depreciati Depreciati 1721 Accum Amort Elan Accum Amort Accum Amort Comm Adj Plant Acqu Amort Or 1740 Deprec Plant Lease Or Regulary Liabilities Or Regulary Liabilities Or Regulary Liabilities Deprec Nuclear Fuel Assemblies Deprec Nuclear Fuel Asemblies N-U WIP t Service In 1810 Plant 121 Unitized Service Compl Cstr 1830 Cstructi 1910 Deprec Plant 1920 Deprec Cstr Subs Investment Qualified Fund Decomm n-qual Limit Term Decomm Ext Life Insurance Investment Ecomic Development Invests Housg Cost Basis Housg Amort Low Or Investments 496 Receivable ome 48- Interest FIN Rec Interest Audit Ctracts Receivable Unamort Debt-FMB Credit Interest Plant AFDC Asset Ctra Assets-Electric Assets Assets-Comm Reg Reg Reg Reg FAS ARO ARO ARO ARO

12 R EOO Inmati Secti Volume Required Schedule RB-i Mid Mkt Pur Acc FIN rrn States Power Company Reccile 2012 GAAP $ TRIAL BALANCE GAAP BASIS REF Account Name Balance 189 Debt Reaquired Losses 500 Programs DSM Programs DSM Cservati Cservati erred Renew Resource Costs Commissi Accountg 2434 Transm Tracker Sewer/ Le Cflict Safety erral Outage Costs Adj Mn Exp RCR RES Nuc Pensi Costs 306Obtfb Regulary Asset Ext 158 DCM 2445 SFAS 9-Prior Flow Thru Ctra FAS Nuc NDF Nuc NDF Mkt-T O-Adj 2448 Ctra Adj NO Ext NO Pur Ext Adj DfT Mo Mo DCM Ctra MktAdj Csts Bill Csts-Cal Unrecovrd Unrecovrd Private Fuel Srage Or Regulary Assets Or Regulary Assets Or Regulary Assets Or Regulary Assets Or Regulary Assets 3893 Cancellati Surcharge UG EPU P1 RA Amort C RA-Miscellaneous Prelim Survey lnvestig Chgs ncurrent Derivative Assets DR-Debt Shelf Regist DD-Debt Issuance Expense 190 lnctx-federal nplan Acc Acc 190 Tx-Federal Plant nplant State Tx Tx-State Plant Acc FAS1O Ctra Asset- 17 Federal FIN FIN48State19O D Bd Curr Portn STD Commercial Paper Interco tes Payable Offset Nettg Interco Co Assoc Pay Dividends nettg Sub ncsol Wages Salaries

13 n Pen A/p A/p E002/GR-l Volume Required Inmati Secti rrn States Power Company Reccile 2012 GAAP Schedule RB-i GAAP BASIS TRIAL BALANCE REF Account Name Balance Payrolls 6090 Net 646 Wage Assignments Severance Cusmer Care Severance Exec Cash Retenti Uni entive Plan Accrued Vacati Match Co 401K Post nqualified Med Retiree Federal Withholdgs FICA Withholdg Ben Payroll Withholdgs/Empl 190 Fal Payroll Checks OO Employee Uni Dues Fund Way Employee United 401K Prog Withholdg Uni Welfare Fund P/R Empi Political Fund Political Interes P/R EmpI Flex Spend-CC Hlthcr HSA Payroll-HIth Svng Acct Flex Spend/Transportati Ins Au Emp P/R Purchased Purchased Power Fancial Tradg Wheelg ISO RIO Unpaid Freight/Fuel Pur Accrd Fuel Heat Share Unclaimed Checks 07 Unclaimed Chks CSS Checks 6978 UHC Unclaimed HomeSmart PSPT Vouchers Payable Or ES Vouchers Payable Nuclear Unvouchered Payable PCard Liability Work Comp Assessment WAPA Accrual CS Retenti Agreements Curr Liab Mesa Voucher Ubd IBNR Medical Claims

14 EOO Volume Required Infnati Secti RB Schedule Pencil Le FERC Account Name Number Balance Reclass Ferc RDF Low due rrn States Power Company Reccile 2012 GAAP $ GAAP BASIS TRIAL BALANCE Balances CR Peace Energy Ctrl Loan Install Bill Reclass Active VEBA balance Fran Fees-Cust Bill-All Fees City/Fran Fees Reclass City/Franchise Fees Reclass City/Franchise Sales Over Recover Current Current ome Emissis Allow Current Emissis Allow Current ND SD Ctract Valuati RL Current Asset/n Asset Over Recover Current Over Recover Current TCR SEP Wdsource Tracker Service Quality Current Curr Waste Settlement DSM SD RL CIP/DSM RL Nuc DOE Waste Settlement Nuc DOE Payment Tracker DOE Cust Deposits Peace Energy Cusmer Prepayments erred Revenue Refunds Cusmers erred Fuel Carryg Charge 32 Obligati Current FCA SD RDF Rentals Pole Ctact InjDam Suits Pendg Prov Envirmental Liability ault Suspense Account Curr Derivative Liab G/L Curr Derivative Liab ome es Federal ome es Federal Ctra Ctra Tx State Federal State State nplant Tx 283 nplant es Property Real Estate Persal Property Persal Prop-CO-Coal Tra Use EmployerPortiFlCA

15 REF FIN 255 Inv ITO Pre Nuc 253 E002/GR Volume Required Inmati Secti rrn States Power Company Reccile 2012 GAAP s Schedule RB-i GAAP BASIS TRIAL BALANCE Account Name Balance Federal Unemployment State Unempl 60 Priv D en 0cc Porti Denver 3872 Accrued Interest Bank Borrowg Miscellaneous Accum Federal nplant Plant Accum Federal Accum Federal Plant Amort Accum Federal Plant Or Federal Or Plant Accum State Plant Acc 4114 Accum State nplant Accum State Plant Amort Ai-eiim State Plant Or Accum State Plant Or Federal Prior Flow Thro Plant Prior Flow Thro Plant St AFUDC Equity Federal Plant FAS AFUDC Equity Federal FAS FIN State Cr-Operatg Credit Interest Collected ome Collected Ctra ome errals NAH/LCO Paybackb Settlmt Transmissi Formula Rate RL RL Pre-funded AFUDC CWIP Pre-funded AFUDC-Plant Pre-funded AFUDC Amortizati Rag- Emissi Allow Or Regulary Liabilities th Or Regulary Liabilities ARO Depr Acc Liab-Nuc Payment Tracker DOE Reg RL Post Med Pen 4311 Accrd OuaI Post 4320 Accrd Postretire FAS 4350 Accrd Postemployment Comp Liabilities Op Comp Wealth Accrued nqual Pensi SERP Lg-Term PSP Exec Waste Strat Coaliti Fund Renewable Resource Fund Oblig

16 LO Volume Required Inmati Secti Schedule RB-i n n LIT FMB D 207 Net Net Net REF Balance Power Company rrn States Reccile 2012 GAAP TRIAL BALANCE GAAP BASIS Iiut4JL Elec ARO ARO ARO Asset Retire Oblig Corn Asset Retire Oblig Asset Retire Oblig Liability Payroll Lia n-curr Nuclear Fuel Serv Term Lease Obligati Lg Residual Value icit Liab Grant ITC erred Revenue 4332 Lfill Power Escrow Settlements DC-Regulary Reserve Res-Ctra Reg DC n-curr Liabilities Or Curr Liabilities Or Or n-curr Liabilities Curr Liabilities Envirmental Or Cr Temp Fed Fed FIN FIN Perm n-curr Liabilities 48- Temp Or St Credit RE Pay- FIN Cust Advances Cstr Elec Cust Advances Cstr- NSPM Way Right D Curr UDDFirst Morgage Bds 4810 Comm sck Paid Capital-Comm Sck 4651 Appropriated Retaed Earngs Retaed Earn Unappropriated Unappropriated Retaed Earn Unappropriated Retaed Earn Or Comprehensive ome C ClO C19 C56 ome ome ome ome Net $0 s/b Total TB

17 34 EOO Volume Required Inmati Secti Schedule RB Ave Mth rrn States Power Company b actual COSS I Reccile 2012 $ Progress Cstructi Work les TOTAL Utility Plant Enter Total Depr Amort DepI 8-15 Less Accum Prov le less Ret Utility Plant Enter Total Net Fab Cy Ennch Process Nuclear Fuel Sck Account Assemblies 1202 Nuclear Fuel Materials Reacr Nuclear Fuel Assemblies Nuclear Fuel Spent Nuclear Fuel Under Capital Leases NucI Fuel Assemblies Amort Less Accum Prov les 7-11 less Nuclear Fuel Enter Total les Utility Plant Enter Total 116 Plant Adjustment Utility Sred Underground -n current nutility property Net Net Amort Depr For 121 Accum Prov Less 123 Associates Companies Investments Subsidiary Companies Investments 42 le 224 Footnote Page See Account Cost For Allowances 124 ncurrent Porti Or vestments 125 Skg Funds 126 Depreciati Funds 127 Amortizati Fund Federal 128 Or Funds Special 129 Special Funds n-major ly Derivative Assets Derivative Assets Hedges Lg-Term Porti.2 Lg-Term Porti Investments Le TOTAL Or Property 0 Workg Funds n-major ly Cash Cash1 Special Deposits Workg Fund 6 Temporary Cash Investments

18 RB E002/GR Volume Required Inmati Secti Schedule Mth Average or 6000 Ave Mth l3mthave Mth Average Mth Average or Mth Average Mth Average or4 rrn States Power Company actual COSS Reccile L I 143 Cusmer Account Receivable Or Accounts Receivable Cr Uncollectible Accts For Less Accum Prov tes Receivable from Associate Companies Accounts Receivables from Assoc Companies 151 Fuel Sck 152 Fuel Sck Expenses Undistributed Extracted Products Operatg Supplies 156 Supplies 155 Residuals Elec Plants Materials Merchise Or Material Sale Nuclear Materials held Allowances Allowances ncurrent Porti Less 163 Sres Expenses Undistributed Sred Underground Current Processg Held Sred LNG Prepayments Advances Dividends Receivable Interest Rents Receivable Accrued Assets Accrued Utility Revenues Miscellaneous Current 175 Derivative Instrument Assets 175 Derivative Instrument Assets Less Lg Term Porti Derivative Instrument Assets Hedges Derivative Instrument Assets Hedges.2 Less Lg-Term Porti Accrued Assets Les Total Current DEFERRED DEBITS 181 Unamortized Debt Expenses 181 Extraordary Property Losses Regulary Study Costs Unrecovered Plant Or Regulary Assets Investigati Charges Investigati Charges Supply Survey Prelimary Survey Prelimary Natural Investigati Charges Or Prelimary Survey Clearg Accounts Temporary Facilities 187 Utility Plant 186 Miscellaneous erred Debits erred Losses from Dispositi

19 E Volume Required Inmati Secti Schedule RB See below rrn States Power Company actual COSS I Reccile Demstrati Expenditures it Reacquired Debt Unamortized loss Accumulated erred ome es 191 Costs Unrecovered Purchase 69 Total erred Debits les TOTAL ASSETS les Sck Issued Comm Preferred Sck Issued Capital Scked Subscribed Cversi Sck Liability Sck Capital Capital In Premium Or Paid Capital Sck Installments Received Sck Capital Less Discount Less Capital Sck Expense Retaed Earngs Unappropriated Undistributed Subsidiary Earngs Less Reacquired Capital Sck ncorporate Propriership n-major ly Accumulated Or Comprehensive ome 15 Total Proprietary Capital les LONG-TERM DEBT 221 Bds 222 Less Reaquired Bds Advances from Associates Companies Or Lg-Term Debt Unamortized Premium Lg-Term Debt Lg-Term Debt Unamortized Discount Less 18 Total Debt Lg-Term les OTHER NONCURRENT LIABILITIES 227 Obligatis Under Capital Leases ncurrent Insurance Damages Benefits Property Injuries Pensis Accum Prov Accum Prov Accum Prov 22t Accum Miscellaneous Operatg Provisis Rate Refunds Accumulated Provisi Derivative Instrument Liabilities Derivative Instrument Liabilities Hedges Lg-Term Porti Lg-Term Porti

20 E002/GR Volume Required Inmati Secti rrn States Power Company 2012 actual COSS I Reccile 2012 Schedule RB-2 Rate Base Le igatis Total Or ncurrent Liabilities les ACCRUED LIABILITIES CURRENT Mth Average Mth Average orlO AND 231 tes Payable Accounts Payable Associated Companies tes Payable Associated Companies Accounts Payable Cusmer Deposits es Accrued Interest Accrued Dividends Declared Matured Lg-Term Debt 240 Matured Interest Collectis Payable Accrued Liabilities Miscellaneous Current Obligatis under Capital Leases Current 244 Derivative Instrument Liabilities Derivative Instrument Liabilities Less Lg Term Porti Derivative Instrument Liabilities Hedges Less Lg Term Porti Mth Average Mth Average or Derivative Instrument Liabilities -Hedges Accrued Liabilities les Total Current DEFERRED CREDITS Cstructi Cusmer Advances $ Credits Utility Plant Accumulated erred Investment erred from Dispositi 253 Or erred Credits Or Regulary Liabilities 257 Reacquired Debt Unamortized Ga Accum erred ome es-accel Amort Accum erred ome es Or Property Accum erred ome es Or 56 Or erred Credits les STOCKHOLDER EQUITY les 1624 AND TOTAL LIABILITIES Return Related Items Model Calculati CWC Cash Workg Capital 00 Roundg COSS Rate Base

21 E Volume Required Inmati Secti 2012 actual COSS Schedule R8-2 Rpt Ann 2012 Jurisdicti Sum Sum Le Sum Sum Sum6 Sum Sum Sum Sum States Power Company rrn I Reccile 2012

22 E002/GR Inmati Secti Volume Required RB Schedule not lii Net Fab A/R A/R n PIX A/R Net 891 tax Net 116 n n 117 VESTMENTS Pee For See EPP Unc 126 Unc 127 Bad Bad 129 n Bad PIX Bad ODL PIX For Rev 152 Rev Plant 1-6 Cstructi Work Progress TOTAL Utility Plant Enter Total Accum Prov Utility Amort DepI les less 7 ne Depr Less 15 Utility Plant Enter Total 1201 Cy Enrich Ref Process 1201 Nuclear Fuel Account 1202 Assemblies Sck Nuclear Fuel Materials Reacr 1203 Leases Nuclear Fuel Assemblies 1204 Spent Nuclear Fuel Nuclear Fuel Uridei Capital NucI Fuel Assemblies 1205 Ii Amort Accum Prov 1205 Less 12 less les Nuclear Fuel Enter Total Plant Utility Enter Total les current 116 Plant Adjustment Utility 117 Sred Underground nutility property Amort Depr 121 Accum Prov Less Associates Compan Investments Subsidiary Companies es Investments le Footnote Page Account Cost For Allowances ncurrent Porti Or vestments Skg Funds Depreciati Funds Or Special Funds Special Funds 125 Amortizati Fund Federal major ly n Derivative Assets Lg Term Porti 21 Lg-Term Porti Derivative Assets Hedges TOTAL Or Property Investments Le Cr 0 Workg Funds n-major ly Cash Cash Special Deposits Workg Fund Temporary Cash tnvestments tes Receivables Cusmer Account Receivable Or Accounts Receivable Uncollectible Accts Accum Prov 144Less tes Receivable from Associate Companies 146 Accounts Receivables from Assoc Companies Fuel Sck Fuel Sck Expenses Undistributed Extracted Products Operatg Supplies Residuals Elec Plants Materials ii FERC Acct D States Power Company rrn Reccile 20 GAAP GAAP BALANCE Object cashed 1110 Cash General Checks issued Outstg Checks Broker Tradg Cash GO Cash Agents Workg Fund Cash Investments oisioo Temporary Utility 1150 Cusmer Energy Commodity - Transport CommWlCmdty PIX-oth NComntwlCmdty Franchise Cust Cust Cust Cust CstA/R Cust Sales es Regulated -Damage Claims Cust Cust Cust Cust 1152 Rents Service Policy Outdr Strt Lightg 1152l1 Cust Cust Cust- Transmiss CIP peace Loans Cust CustAJR-PIX ESup/Mkts ncmdty Ctrl Erergy Cust -Wholesale Cust Cust Prov GO EM Acct Elec Provisi Provisi Fargo Prov UncI Prov Unci Prov Acct Debt Provisi-Clearg Debt Provisi Commodity iisooi Commodi Debt Prov si ProvUnclPlXOthnComnotwlCom Prov Uncl-PIX n-regulated Damage Claims Debt Provisi Interest itseog Or Cusmer GO Generati GO Sund Wheelg iimss Or Transmissi Or tisiis Cust Cash Mgmt Dept Centre Pote Ciaarngc Remittance iigas Cusf Suspense 9600 Cusmer Susp- Energy Susp Whise Cust Cust Unbil Rev-EIec Retl Elec Whls Unbil Unbil Employee Advances Employee Workng Funds

23 ies Roe LNG NMC Cos frm N/R N/R Gsa sub Rec 881 Rec Rec Rec Ref Nuc 183 tal Cos n A/R 188 exp CIm 189 0th gf7 F GRE DSM 201 ASU XEM Otf 2 W/O 2 NRG Due 2 RRT Due 826 E002 GR-15 Inmati Secti Volume Required rrn States Power Company Reccile 20 GAAP Schedule RB-3 FERC Acct GAAP BASIS TRIAL BALANCE Ferc Form To Pencil Account Name Balance La FERC Account Name Number Balance Reclass Merchise Or Material 12117Q Employee Loans 359 Empl Receivable Pcard Supp Sale Nuclear Materials hold Or Employee Interco -Service Billg Sundry Benefits Allowances g Benefits Billg Allowances ncurrent Porti Less Co from Associated Sres Expenses Undistributed 41 Sred Underground Current Nettg Offset Interco Processg Held Sred 1642 St Assoc Prepayments Advances Utility Mey Pool Hayden State Rents Rents l219l0 Tn 23 Dividends Receivable Interest 12l Rents Receivable Comanche Accrued Utility Revenues Miscellaneous Current CAPX nettg ncsol Audit fr Interest ST Accrued Assets 64 Miscellaneous Pole Ctacts Credit RE 926t Derivative Instrument Assets Derivative Instrument Assets 1752 Less Lg-Term Porti Derivative Instrument Assets Hedges Derivative Instrument Assets Hedges 2 Less Lg Term Porti Refund Fuel Receivable CE Sales Sales Hold Acct Capital Credit Capital Credit Capital Credit Capital Credit TU Rue-Pt CU ES Accrued Assets Les Total Current Unamortized Debt Expenses 1821 Extraordary Property Losses Regulary Study Costs Unrecovered Plant 1823 Or Regulary Assets Capital Credit Mti Investigati Charges Prelimary Survey Prelimary Natural Credit Cap Op CAPX2O2O Returned Items Returned Items Remittance Remittance Miscellaneous Utility Sundries Metro Damg Claims Adj Bank GO GO Claims Reimb rth 4480 Reimb Legal -S Or Transmissi CapX2O2O Sherco SMMPA Capital SMMPA Operatg FASIO6 SMMPA Programs Comm Sck Issued Worker Comp Preferred Sck Issued Captive Insurance Highway Relocatis Cstructi Clearg Misc Sundry Clearg Capital Scked Subscribed Cversi Sck Liability Capital Sck In go Supply Survey Investigati Charges Investigati Charges Or Prelim nary Survey Clearg Accounts Temporary Facilities 83 Miscellaneous erred Debits Utlity Plant erred Losses from Disposin Demstrati Expenditures Research Development Reacquired Debt Unamortized loss Accumulated erred ome es 23 Costs Unrecovered Purchase Total erred Debits les TOTAL ASSETS les PROPRIETARY CAPITAL Premium Or Paid 11 Misc Capital Uapital Sck.112 Installments Received visundiy Pubis Less Discount Less Discount Or Billg Capital Sck Capital Sck Less Discount from from Capital Sck