FERC ELECTRIC TARIFF SECOND REVISED VOLUME NO. 1 OF TAMPA ELECTRIC COMPANY Filed With The FEDERAL ENERGY REGULATORY COMMISSION

Transcription

1 Tampa Electric Company FERC Electric Tariff FERC ELECTRIC TARIFF SECOND REVISED VOLUME NO. 1 OF TAMPA ELECTRIC COMPANY Filed With The FEDERAL ENERGY REGULATORY COMMISSION Communications Concerning this Tariff Should Be Addressed To: William R. Ashburn Director, Pricing & Financial Analysis Regulatory Affairs Tampa Electric Company P. O. Box 111 Tampa, Florida Telephone: (813) Peter C. Lesch, Esq. Thompson Hine LLP 1920 N Street, N.W. Suite 800 Washington, D.C Telephone: (202) Fax: (202) peter.lesch@thompsonhine.com Issued By: G. L. Gillette, President Effective: June 17, 2010

2 Tampa Electric Company Substitute Second Revised Sheet No. 1 FERC Electric Tariff Superseding First Revised Sheet No. 1 TABLE OF CONTENTS Sheet No. Preliminary Statement...2 Wholesale Requirements Tariff Art. I Service Provisions 1.1 Availability Available Points of Delivery; Title and Risk of Loss Applicability Application for Service Service Agreement Regulatory Control Character of Service Amendment Rights-of-Way...7 Art. II Rate, Billing and Metering Provisions 2.1 Charges for Electric Capacity and Energy Customer Charge; Responsibility for Transmission Services A Billing Determinants (Energy) Billing Determinant (Demand)... 14C 2.4 Payment of Invoices Metering Dispute Resolution...17 Art. III General Terms and Conditions 3.1 Service Facilities Access for Company Employees Reactive Power Requirement Continuity of Service Force Majeure Limitation of Liability Responsibility and Indemnification Default Planning and Cooperation Creditworthiness Compliance with Law... 23A Form of Service Agreement Index of Customers Power Supply Formula Rate Appendix A (Formula Rate Schedules) Appendix B (Formula Rate Implementation Protocols)... 65

3 Tampa Electric Company First Revised Sheet No. 2 FERC Electric Tariff Superseding Original Sheet No. 2 PRELIMINARY STATEMENT Tampa Electric Company ("Tampa Electric" or "the Company") is an investor-owned public utility organized and existing under the laws of the State of Florida. Tampa Electric is engaged in the business of generating, distributing, and selling electric energy to retail customers in the City of Tampa, Florida, and vicinity. Such retail sales are subject to the regulatory jurisdiction of the Florida Public Service Commission. Tampa Electric also sells electric energy at wholesale to investor-owned utilities, municipalities, municipal agencies, rural electric cooperatives and rural electric cooperative associations in the State of Florida. Such sales at wholesale are subject to the regulatory jurisdiction of the Federal Energy Regulatory Commission.

4 Tampa Electric Company First Revised Sheet No. 3 FERC Electric Tariff Superseding Original Sheet No. 3 TAMPA ELECTRIC COMPANY WHOLESALE REQUIREMENTS TARIFF ARTICLE I SERVICE PROVISIONS Availability. Electric service under this Wholesale Requirements Tariff (the "Tariff") shall be made available by Tampa Electric Company (the "Company"), subject to the terms and conditions hereof, to any electric utility system owned and/or operated by any investor-owned utility, municipality, municipal agency, rural electric cooperative, or rural electric cooperative association (the "Customer") for its own use and/or for resale to the Customer's retail customers Available Points of Delivery; Title and Risk of Loss. Service under this Tariff shall be available directly at existing points of delivery on the Company's interconnected transmission system and at such other points of delivery as may be established directly on such system, or indirectly through the interconnecting transmission facilities of other utilities, subject to the availability of necessary transmission and ancillary services on the Company s system and the systems of such other utilities. Title and risk of loss with respect to capacity and energy sold under the Tariff shall pass from the Company to the Customer at the point(s) of delivery specified in the Service Agreement between them.

5 Tampa Electric Company First Revised Sheet No. 4 FERC Electric Tariff Superseding Original Sheet No Applicability. This Tariff shall be applicable to electric service purchased from the Company by a Customer for its own use and for resale, provided that the Customer purchases from the Company the full or partial requirements of the Customer's electric system ("Full Requirements Service or Partial Requirements Service"), except to the extent that the Public Utility Regulatory Policies Act of 1978 or any successor or similar law would require the Customer to purchase capacity or energy from another entity without giving effect to this clause. This Tariff is not applicable to standby or emergency requirements services Application for Service. Any Customer seeking service under this Tariff shall submit a written application to the Company, describing the service requested and delivery points desired and furnishing such information as is necessary in the Company's reasonable judgment for the planning of the supply of power and necessary facilities, for evaluating the Customer's present and projected load and load characteristics, and for conducting adequate investigations into the present and projected credit standing of the Customer and into other matters pertinent to the service requested. Within 60 days of the receipt of the required information, or as soon as practicable thereafter, the Company shall make its response. At its sole discretion, the Company may accept the request if the Company's power supply resources are sufficient within good utility planning margins to supply the Customer's present and projected load, if the Customer's present and projected creditworthiness is reasonably satisfactory to the Company, and if provision of the requested service would not increase the Company's unit cost to serve its existing and projected retail and wholesale

6 Tampa Electric Company Substitute First Revised Sheet No. 5 FERC Electric Tariff Superseding Original Sheet No. 5 customers. The Company at its sole discretion will determine the amounts of power that are available for sale under this Tariff Service Agreement. If the Company accepts the request of a Customer for service under this Tariff, the Company and the Customer shall negotiate in good faith regarding the terms and conditions of a Service Agreement (essentially in the form of the Form of Service Agreement attached hereto and made a part hereof) setting forth, among other things, the points of delivery, delivery voltages, service facilities and protective equipment to be installed and/or maintained by the respective parties, transformer and transmission capacities, metering locations, provisions relating to duration and termination of the agreement, administrative matters, including provisions pertaining to credit terms and creditworthiness, and other provisions pertaining to service to be provided by the Company to the Customer. Service rendered hereunder shall be subject to the terms and conditions of this Tariff, together with the terms and conditions of the Service Agreement executed by the Company and the Customer. In the event that any provisions of this Tariff are inconsistent with the provisions of a Service Agreement between the Company and a Customer, the provisions of the Service Agreement shall control with respect to that Customer Regulatory Control. Upon execution of the Service Agreement, if the Service Agreement differs in any material respect from the Form of Service Agreement attached hereto and made a part hereof, the Company shall cause the Service Agreement to be filed with the Federal Energy Regulatory Commission ( FERC or Commission ) or any successor agency thereto. The Service Agreement shall become effective on the date specified therein, subject to all required prior action by the FERC or any

7 Tampa Electric Company Substitute Second Revised Sheet No. 6 FERC Electric Tariff Superseding First Revised Sheet No. 6 successor agency thereto. In the event that any provisions of this Tariff or of a Service Agreement hereunder are inconsistent with any applicable rule, regulation or order of the FERC or any successor agency thereto, the provisions of said rule, regulation or order shall control Character of Service. The service under this Tariff is three-phase, 60-cycle alternating current at the Company s standard nominal voltage available at the delivery point or points most convenient to the Company for provision of the service requested. The Company shall not be required under this Tariff to establish a new delivery point or change the voltage of an existing delivery point until written agreement is reached between the Company and Customer as to the share each shall bear in the cost of any new facilities that are necessary for such new delivery point or change in voltage Amendment. The Company shall have the right at any time to amend any provision of this Tariff or any Service Agreement hereunder by furnishing an appropriate statement of such amendment to each affected Customer and by unilaterally filing the same with the FERC or any successor agency thereto pursuant to the provisions of Section 205 of the Federal Power Act, and the Customer shall have a corresponding right to seek to amend any provision of this Tariff or any Service Agreement hereunder pursuant to Section 206 of the Federal Power Act. Nothing in this Tariff shall be construed as affecting in any way the right of the Company to unilaterally make application to the FERC or any successor agency thereto for a change in rates or in any other provision of this Tariff or any Service Agreement hereunder pursuant to Section 205 of the Federal Power Act and pursuant to

8 Tampa Electric Company Substitute Second Revised Sheet No. 7 FERC Electric Tariff Superseding First Revised Sheet No. 7 the FERC's Rules and Regulations promulgated thereunder or the right of the Customer to seek a change pursuant to Section 206 of the Federal Power Act Rights-of-Way. The obligations of the Company and the Customer are subject to and conditioned upon securing and retaining all rights-of-way, franchises, locations, permits, and other rights and approvals necessary in order to permit service hereunder, and each party agrees to use reasonable efforts to secure and retain all such rights-of-way, franchises, and other rights and approvals. The Company shall not be obligated in any way to extend its transmission or distribution system in order to provide service hereunder, provided, however, that the Company reserves the right (subject to the approval of the regulatory authorities with jurisdiction), at its complete discretion, to extend its transmission system so as to avoid the need for obtaining transmission services from other utilities, and, subject to mutual written agreement of the Company and the Customer, the Company may seek from said regulatory authorities such rate treatment for the cost of said extension and related interconnection as is deemed necessary and appropriate. ARTICLE II RATE, BILLING AND METERING PROVISIONS 2.1 Charges for Electric Capacity and Energy. The charges for the electric capacity and energy components of service rendered under this Tariff shall be determined in accordance with the formula and protocols set forth in Appendix A and Appendix B, respectively, of the Tariff, except that: (a) for the period commencing on March 1, 2011, and ending on December 31, 2012, the following Generation Capacity Charge and Non-Fuel Variable Cost Energy Charge shall apply to service under the Tariff instead of the Generation Capacity Charge and Non-Fuel Variable Cost Energy Charge produced by the formula and protocols in Appendix A and Appendix B:

9 Tampa Electric Company Substitute Second Revised Sheet No. 8 FERC Electric Tariff Superseding First Revised Sheet No. 8 (i) Generation Capacity Charge (adjusted by the Transmission Loss Factor): (A) from March 1, 2011, through July 31, 2011, $13.88 per kw/month; and (B) from August 1, 2011, through December 31, 2012, $14.70 per kw/month; (ii) Non-Fuel Variable Cost Energy Charge (adjusted by the Transmission Loss Factor): $ per kwh; and (b) for the period commencing on March 1, 2011, and ending on December 31, 2012, the unit rates applicable to service for the Customer shall not be subject to annual True-Up Adjustments or any other adjustments pursuant to the formula rate implementation protocols in Appendix B to the Tariff. 2.2 Customer Charge; Responsibility for Transmission Services A. Customer Charge. The Customer shall pay a Customer Charge of $ per month. B. Responsibility for Transmission Service. The Company shall be responsible for obtaining transmission and ancillary services on the Company s transmission system that are necessary to provide service under this Tariff, and, unless otherwise agreed, the Customer shall be responsible for obtaining necessary transmission and ancillary services on the transmission system of any other utility. In all events the costs of necessary transmission and ancillary services, including losses, shall be borne directly by, or shall be for the account of, the Customer. The Company s charges to the Customer for service in each month shall include the cost billed to the Company under the Company s Open Access Transmission Tariff ("OATT") for the services obtained to render service in that month. In the event that service for a Customer under this Tariff requires transmission of electric power through the

10 Tampa Electric Company Substitute Second Revised Sheet No. 9 FERC Electric Tariff Superseding First Revised Sheet No. 9 facilities of a third-party in order to effect delivery, and the Service Agreement between the Company and the Customer requires that the Company provide for such transmission by contract with the third-party, there shall be charged to the Customer such amounts as are invoiced to the Company by said third-party for such transmission service (inclusive of all ancillary service charges, reactive power charges or other charges arising from such service and charged by said third-party) and the cost of energy delivered by the Company to the thirdparty provider of transmission service to compensate for losses associated with such transmission service. If the transmission rate(s) that the Company passes through to the Customer has been suspended, subject to refund, by the regulatory authority with jurisdiction over such rate(s), and refunds are ultimately forthcoming to the Company from the third-party, the Company shall, within fifteen (15) days following receipt thereof, refund to the Customer the amount of such refunds, including any interest component thereof, associated with the amounts previously billed to the Customer by the Company. 2.2A Billing Determinants (Energy) A. Full Requirements (Load Following) Service. The Customer s Billing Determinants for the Non-Fuel Variable Cost Energy Charge and the Fuel and Purchased Power Charge in any month shall be the energy metered during the month as provided in Section 2.5 of the Tariff, as adjusted pursuant to Section 2.5(B) of the Tariff, as applicable, for load-side metering transformation losses. B. Partial Requirements Service. (1) The Customer s Billing Determinants for the Non-Fuel Variable Cost Energy Charge and the Fuel and Purchased Power Charge in any month shall be the higher of the Scheduled Energy for the month or the Customer s Contract Demand for the month, as set forth in the Customer s Service Agreement hereunder, applied at: (a) a twenty-five percent (25%) load factor during the period commencing on March 1, 2011, and ending on December 31, 2012; and (b) a forty percent (40%) load factor commencing on January 1, 2013, and thereafter. Scheduled Energy shall be the sum of the energy values scheduled for each hour of the month under Section 2.2A(B)(2) hereof. The difference between such scheduled values

11 Tampa Electric Company Substitute Second Revised Sheet No. 10 FERC Electric Tariff Superseding First Revised Sheet No. 10 and actual metered net values shall be classed as inadvertent transfer of energy and treated in accordance with Section 2.2A(B)(3) hereof. (2) For each day during the term of the Customer s Service Agreement, the Customer's designated representative shall notify the Company s designated representative, by no later than 9:00 a.m. of the previous day, regarding the amount of forecasted scheduled energy, in whole megawatts, that the Customer expects to take for each clock hour of such day. The Customer shall provide two (2) full hours advance notice prior to energy delivery to the Customer. On the day of the scheduled delivery, the Customer shall either (1a) commit to take its previously forecasted scheduled energy by taking no further action and adhering to the forecasted scheduled energy, or (2b) no later than two (2) full hours in advance of the commencement of scheduled delivery, revise, by no more than plus or minus twenty-five percent (±25%) or five (5) MW, whichever is greater, the amount of forecasted scheduled energy that it wishes to take, but such revision shall not cause the forecasted scheduled energy to exceed the Contract Demand. Any revisions that increase the amount of scheduled energy shall be served by the Company only if the Company has sufficient steam generation on line and operating, or can bring on line and operating, sufficient steam generation to satisfy the increased amount of scheduled energy. The Company shall have eight (8) hours during which to bring additional steam generation on line to serve revisions that increase the amount of scheduled energy. Revisions that increase the amount of scheduled energy will not obligate the Company to operate peaking generation. The amount of scheduled energy as determined by the Customer pursuant to the aforementioned clauses (1a) or (2b) shall be the scheduled energy for the succeeding hour unless mutually agreed to otherwise. The scheduled energy shall be set as the result of the aforementioned action for each clock hour of the day. (3) Inadvertent transfer of capacity and energy is a transfer of capacity and energy between systems of the Company and the Customer and of any third party providing transmission service that is at variance with the scheduled delivery as a result of the inherent physical and electrical characteristics of the systems, limitations in the equipment used to control the flow of capacity and energy between the systems, or limitations in the operation of such equipment, or as a result of temporary arrangements for testing purposes. Resolution of imbalances of capacity and energy as a result of inadvertent transfers shall be a matter for

12 Tampa Electric Company Substitute Second Revised Sheet No. 11 FERC Electric Tariff Superseding First Revised Sheet No. 11 separate agreement between the Company and the third party, or the Customer or its agent and the third party, as appropriate, which agreement(s) may allow, among other things, exchanges in kind of capacity and energy.

13 Tampa Electric Company First Revised Sheet No. 12 FERC Electric Tariff Superseding Original Sheet No. 12 RESERVED FOR FUTURE USE

14 Tampa Electric Company First Revised Sheet No. 13 FERC Electric Tariff Superseding Original Sheet No. 13 RESERVED FOR FUTURE USE

15 Tampa Electric Company First Revised Sheet No. 14 FERC Electric Tariff Superseding Original Sheet No. 14 RESERVED FOR FUTURE USE

16 Tampa Electric Company FERC Electric Tariff First Revised Sheet No. 14A Superseding Original Sheet No. 14A RESERVED FOR FUTURE USE

17 Tampa Electric Company FERC Electric Tariff First Revised Sheet No. 14B Superseding Original Sheet No. 14B RESERVED FOR FUTURE USE

18 Tampa Electric Company FERC Electric Tariff Substitute First Revised Sheet No. 14C Superseding Original Sheet No. 14C Billing Determinant (Demand). A. Full Requirements (Load Following) Service: The Customer s Billing Determinant for the Generation Capacity Charge in any month shall be determined by summing, for all delivery points, the greater of the following values at each delivery point during the month: (1) The maximum measured 30-minute integrated kw demand

19 Tampa Electric Company Substitute Second Revised Sheet No. 15 FERC Electric Tariff Superseding First Revised Sheet No. 15 (adjusted pursuant to Section 2.5(B) for load-side metering transformation losses) established for that delivery point during such month, or (2) Sixty percent (60%) of the highest such maximum demand (adjusted pursuant to Section 2.5(B) for load-side metering transformation losses) during the preceding twelve (12) months. B. Partial Requirements Service. The Customer s Billing Determinant for the Generation Capacity Charge in any month shall be the Customer s Contract Demand for the month, as set forth in the Customer s Service Agreement hereunder Payment of Invoices. A. Unless otherwise specifically agreed upon by the Company and the Customer in writing, the calendar month shall be the standard period for all payments under this Tariff. As soon as practicable after the end of each month, the Company will render to the Customer an invoice for the payment obligations, if any, incurred hereunder during the preceding month. B. All invoices under this Tariff shall be due and payable on or before the later of the twentieth (20 th ) day of each month, or tenth (10 th ) day after receipt of the invoice or, if such day is not a Business Day, then on the next Business Day. The Customer will make payments by electronic funds transfer, or by other mutually agreeable method(s), to the account designated by the Company. Any amounts not paid by the due date will be deemed delinquent and will accrue interest at the Interest Rate, such interest to be calculated from and including the due date to but excluding the date the delinquent amount is paid in full. For purposes of this Tariff, Business Day means any day except a Saturday, Sunday, or a Federal Reserve Bank holiday. Interest Rate means, for any date, the lesser of (a) the per annum rate of interest equal to the prime lending rate as may from time-to-time be published in The Wall Street Journal under Money Rates on such day (or if not published on such day on the most recent preceding day on which published), plus two percent (2%) and (b) the maximum rate permitted by applicable law.

20 Tampa Electric Company FERC Electric Tariff Original Sheet No. 15A C. The Customer may, in good faith, dispute the correctness of any invoice or any adjustment to an invoice, rendered under this Tariff or adjust any invoice for any arithmetic or computational error within twelve (12) months of the date the invoice, was rendered. In the event an invoice or portion thereof, or any other claim or adjustment arising hereunder, is disputed, payment of the undisputed portion of the invoice shall be required to be made when due, with notice of the objection given to the Company. Any invoice dispute or invoice adjustment shall be in writing and shall state the basis for the dispute or adjustment. Payment of the disputed amount shall not be required until the dispute is resolved. Upon resolution of the dispute, any required payment shall be made within two (2) Business Days of such resolution along with interest accrued at the Interest Rate from and including the due date to but excluding the date paid. Inadvertent overpayments shall be returned upon request or deducted by the Company from subsequent payments, with interest accrued at the Interest Rate from and including the date of such overpayment to but excluding the date repaid or deducted by the Company. Any dispute with respect to an invoice is waived unless the Company is notified in accordance with this Section 2.4(C) within twelve (12) months after the invoice is rendered or any specific adjustment to the invoice is made.

21 Tampa Electric Company First Revised Sheet No. 16 FERC Electric Tariff Superseding Original Sheet No Metering. A. The electric service demand and energy shall be measured by metering equipment to be furnished and installed by the Company at or adjacent to each point of delivery, or by other metering equipment mutually agreed upon in writing, which metering equipment shall constitute the basis for computation of invoices for demand and energy consumption. B. The Company shall have the option of metering the service either on the load side or the input side of any transformation required to supply the Customer; provided, however, that when service is metered on the load side of any transformation required to supply the Customer at a delivery voltage of less than 69 KV, the metered energy and demand will be adjusted upwards by one percent (1%) to reflect transformation losses. C. When service is metered on the load side of a Customer-owned transformer, the Customer shall provide suitable location and space so that the Company can arrange for the economical installation of the required metering equipment. D. The Customer, upon notice to the Company, shall have the right, in the presence of an officer, agent or designated employee of the Company, to read and check the Company's meters and/or metering equipment, should it so desire. Should there be any disagreement as to the correctness of the readings and/or accuracy of the said

22 Tampa Electric Company First Revised Sheet No. 17 FERC Electric Tariff Superseding Original Sheet No. 17 meters and/or metering equipment, the Company and the Customer shall jointly test said meters. In the event of disagreement as to the tests and/or the accuracy of same, the Company and the Customer shall have the right to have the said meters and metering equipment tested by a competent and impartial engineer mutually acceptable to the Company and the Customer, and the decision of said engineer shall be considered final as to the accuracy of the said meters and/or metering equipment, provided, however, that the said meters and metering equipment shall be considered accurate if calibration is within a deadband of plus or minus two percent (2%) of accuracy. Should any of said meters be beyond the said range of accuracy, an adjustment shall be made for the period of known inaccuracy, based on the average of the three (3) months' demand and energy consumption prior to the period in question, but no adjustment shall extend over a period of more than three (3) months, Any such adjustment shall disregard that portion of any inaccurate measurement falling within the above-described plus or minus two percent (2%) deadband. If the outcome of the tests does not compel an adjustment as provided above, the out-of-pocket costs and fees associated with the tests performed by the impartial engineer shall be borne by whichever of the Company or the Customer ordered the tests. If the outcome of the tests compels an adjustment as provided above, the out-of-pocket costs and fees associated with the tests performed by the impartial engineer shall be borne by whichever of the Company or the Customer did not order the tests Dispute Resolution. Any dispute arising under this Tariff with respect to the charges and rates prescribed herein shall be subject to the exclusive jurisdiction of the FERC.

23 Tampa Electric Company Substitute Second Revised Sheet No. 18 FERC Electric Tariff Superseding First Revised Sheet No. 18 ARTICLE III GENERAL TERMS AND CONDITIONS Service Facilities. Each of the Company and the Customer shall furnish, install, maintain, own and operate at its sole cost and expense, all lands and equipment located on its side of the delivery point unless otherwise specified in the Service Agreement, provided, however, that if delivery of electric power is effected through the transmission facilities of a third party, neither the Company nor the Customer shall be responsible for lands or equipment of such third party. All wiring, poles, lines, conductors, transformers, meters, and other electrical equipment beyond the point of delivery shall be considered the distribution system of the Customer and shall be furnished and maintained by the Customer. The Customer shall construct, operate and maintain its electric system in accordance with specifications at least equal to the National Electrical Safety as published by the IEEE, and shall install, operate and maintain suitable protective devices on its distribution system in order to afford reasonably adequate protection to the lines of the Company against trouble originating on the Customer's system, and such protective devices shall be in

24 Tampa Electric Company First Revised Sheet No. 19 FERC Electric Tariff Superseding Original Sheet No. 19 accordance with standard practices relating to such equipment Access for Company Employees. The Company shall have the right, authority and privilege to enter upon the premises of the Customer at all reasonable times for the purpose of reading meters, inspecting or repairing apparatus, removing the Company's property and/or for any other purposes to carry on the work of the Company in connection with the delivery of electric power pursuant to the Service Agreement under this Tariff, and to do all things necessary and expedient in the proper operation of its said business Reactive Power Requirement. The Customer hereby specifically covenants, undertakes, and agrees to maintain and operate its distribution system load between a unity power factor and a 97% power factor, lagging, at all times, and to install, maintain, and operate, at its sole cost and expense, such additional capacitors or other corrective devices as may be required to develop and maintain a power factor between unity and 97%, lagging, on its electric distribution system Continuity of Service. The Company shall exercise due care and reasonable diligence to supply electric service hereunder free from interruption; provided, however, the Company shall not be liable for any failure to supply electric service, nor for any interruption, reversal or abnormal voltage relating to any electric

25 Tampa Electric Company First Revised Sheet No. 20 FERC Electric Tariff Superseding Original Sheet No. 20 service supplied, if such failure, interruption, reversal or abnormal voltage is without negligence on its part or is due to an Event of Force Majeure as described in Section 3.5 herein. Whenever the integrity of the Company's system or the supply of electricity is threatened by conditions on its system or on the systems with which it is directly or indirectly interconnected, or whenever it is necessary or desirable to aid in the delivery or restoration of its service or the service of others, the Company, in conformance with sound operating and engineering practices and with the application of standards not more interruptive than those applicable to its retail customers in like circumstances, may curtail or interrupt electric service or reduce voltage to some or all of its Customers and any such curtailment, interruption or reduction shall not in and of itself constitute negligence by the Company Force Majeure. In case either the Company or the Customer should be delayed in or prevented from performing or carrying out any of the covenants and obligations (other than the obligation to pay money) made by and imposed upon it by this Tariff or in any Service Agreement hereunder by reason of any cause, whether or not foreseeable, beyond such party's reasonable control, including without limitation any strike, work stoppage or slowdown, failure of contractors or suppliers of materials, riot, fire, hurricane, tornado, drought, flood, ice condition, invasion, war, civil war, blockade, commotion, insurrection, military or usurped power, order of any court, order of any civil or military authority either de facto or de jure, explosion, act of God or the public enemies, failure or malfunction of system facilities, or unscheduled outage of generating units ("Event of Force Majeure"),

26 Tampa Electric Company First Revised Sheet No. 21 FERC Electric Tariff Superseding Original Sheet No. 21 then and in such case or cases, each party shall be excused from performance under the Service Agreement and shall not be liable to the other party for or on account of any loss, damage, injury, or expense (including consequential damages and cost of replacement power) resulting from or arising out of such delay or prevention; provided, however, that the party suffering such delay or prevention shall use due and reasonable diligence to remove the cause or causes thereof; and provided, further, that neither party shall be required by the foregoing provisions to settle a strike, work stoppage or slowdown except when, according to its own best judgment, such a settlement seems advisable. In the case of any Event of Force Majeure requiring the Company to curtail service to its retail or wholesale customers, the Company shall be entitled to allocate the curtailment or any portion thereof among one or more Customers taking service under this Tariff as it deems appropriate under the circumstances, in conformance with sound operating and engineering practices and subject to applicable law Limitation of Liability. In any action arising out of any claimed breach of this Tariff or of any Service Agreement hereunder, the Company shall not be liable for loss of profit, loss of operation time, or loss of or reduction in use of any facilities or any portion thereof, increased expense of construction, operation (other than the increased expense of replacement power purchases made directly by the Customer), or maintenance, or for any special, indirect, incidental, or consequential damages. Nothing in this Section 3.6 shall be deemed a waiver of the Customer's right to seek relief under the Federal Power Act or any successor legislation.

27 Tampa Electric Company First Revised Sheet No. 22 FERC Electric Tariff Superseding Original Sheet No Responsibility and Indemnification. The Company and the Customer shall each indemnify, defend and hold harmless the other, its officers, directors, employees, contractors, and agents from and against any Claims arising from or out of any event, circumstance, act, or incident first occurring or existing during the period when control and title to the electric capacity and energy purchased hereunder is vested in such party as provided in Section 1.2; provided, however, that neither party shall be required to indemnify, defend, and hold harmless the other party, its officers, directors, employees, contractors, and agents from and against any Claims to the extent arising out of the gross negligence or willful misconduct of the indemnified party, its officers, directors, employees, contractors, or agents. Neither party shall be required to reimburse an indemnitee for any monies paid out as a workers compensation benefit or the like, nor be required to reimburse an indemnitee for premium increases as a result thereof. For purposes of this Tariff, Claims means all third-party claims or actions, threatened or filed and, whether groundless, false, fraudulent, or otherwise, that directly or indirectly relate to the subject matter of an indemnity, and the resulting losses, damages, expenses, attorneys fees, and court costs, whether incurred by settlement or otherwise, and whether such claims or actions are threatened or filed prior to or after the termination of the Service Agreement between the Company and the Customer Default. In the event of nonpayment of an invoice by the Customer or other event of default, the Company shall have the right to terminate service sixty (60) days subsequent to the date of the invoice. The Company shall be required to notify the Customer in writing of its intent to terminate service for nonpayment at least thirty (30) days prior to the actual date of termination of service. The Customer shall be entitled to reinstate service at any time prior to actual cutoff by payment of all charges then outstanding together with interest at the applicable rate, but may be required, as a condition to reinstatement, to post such collateral, guaranty, or other Performance Assurance as the Company may reasonably request in accordance with Section 3.10(B). In the event of a default (other than nonpayment) by the Customer, the Company shall have the right to terminate service thirty (30) days subsequent to the date of written notice of the default. For purposes of this Section 3.8, an

28 Tampa Electric Company FERC Electric Tariff Original Sheet No. 22A event of default includes, but is not limited to, the commencement by the Customer or another party of any proceeding that places the Customer (or any guarantor of the Customer) in bankruptcy, receivership, or similar insolvency proceeding; any failure by the Customer to provide or maintain collateral, a guaranty or other Performance Assurance as required by the Company in accordance with Section 3.10(B); or failure to perform any other material covenant or obligation, if such failure is not remedied within thirty (30) days after written notice thereof. Nothing herein (other than the limitations expressed in Sections 2.6 and 3.6 hereof) shall limit in any way the remedies available to the Company or the Customer at law or equity for nonpayment of invoices or for breach by the Customer or the Company of any provision hereof.

29 Tampa Electric Company First Revised Sheet No. 23 FERC Electric Tariff Superseding Original Sheet No Planning and Cooperation. The Company and the Customer shall maintain close coordination with respect to the planning of future delivery points or other additional facilities in the interests of system reliability and overall economics. Each party shall endeavor, to the extent practicable, to keep the other party advised of significant developments related to its electric system. On or before September 1 st of each year, the Customer shall furnish the Company with a forecast of projected demand and energy requirements for the five-year period commencing the next following January 1 st Creditworthiness. A. If requested by the Company, the Customer shall deliver (i) within 120 days following the end of each fiscal year, a copy of the Customer s annual report containing audited consolidated financial statements for such fiscal year and (ii) within 60 days after the end of each of its first three fiscal quarters of each fiscal year, a copy of the Customer s quarterly report containing unaudited consolidated financial statements for such fiscal quarter, provided, however, in the event such entity is required to make its annual and quarterly financial statements available to the public, then the other party shall use public sources to obtain such information. In all cases the statements shall be for the most recent accounting period and prepared in accordance with generally accepted accounting principles; provided, however, that should any such statements not be available on a timely basis due to a delay in preparation or certification, such delay shall not be an event of default so long as the Customer diligently pursues the preparation, certification and delivery of the statements.

30 Tampa Electric Company FERC Electric Tariff Original Sheet No. 23A B. If the Company has reasonable grounds to believe that the Customer s creditworthiness or performance under this Tariff and the Service Agreement has become unsatisfactory, the Company will provide the Customer with written notice requesting Performance Assurance in an amount determined by the Company in a commercially reasonable manner. Upon receipt of such notice the Customer shall have three (3) Business Days to remedy the situation by providing such Performance Assurance to the Company. In the event that the Customer fails to provide such Performance Assurance, or a guaranty or other credit assurance acceptable to the Company within three (3) Business Days of receipt of notice, then an event of default will be deemed to have occurred and the Company will be entitled to the remedies set forth in Section 3.8 of this Tariff. Performance Assurance means collateral in the form of either cash, letter(s) of credit, or other security acceptable to the Company. Section 3.11 Compliance with Law. The Company and the Customer shall each comply in all material respects with all applicable laws and orders to which it may be subject if failure to so comply would materially impair its ability to perform its obligations under this Tariff and the Service Agreement.

31 Tampa Electric Company First Revised Sheet No. 24 FERC Electric Tariff Superseding Original Sheet No. 24 FORM OF SERVICE AGREEMENT (For Use Under Tampa Electric Company Wholesale Requirements Tariff) This Service Agreement, made this day of by and between Tampa Electric Company, a Florida Corporation, (the "Company"), and, a (the "Customer"), W I T N E S S E T H: In consideration of their mutual representations, warranties and covenants, and intending to be legally bound, the parties hereto agree as follows. SECTION 1 - AGREEMENT OF PURCHASE AND SALE. Subject to the terms and conditions set forth herein, the Company agrees to sell and deliver to the Customer, and the Customer agrees to purchase and receive from the Company, all of the electric capacity and energy required by the Customer, for its own use and/or for resale to the Customer's retail customers, except to the extent that the Public Utility Regulatory Policies Act of 1978 or any successor or similar law requires the Customer to purchase capacity or energy from another entity without giving effect to this clause.

32 Tampa Electric Company First Revised Sheet No. 25 FERC Electric Tariff Superseding Original Sheet No. 25 FORM OF SERVICE AGREEMENT (For Use Under Tampa Electric Company s Wholesale Requirements Tariff) SECTION 2 CHARGES, RATES AND TERMS AND CONDITIONS OF SERVICE. Service rendered hereunder shall be subject to the terms and conditions set forth in this Service Agreement, together with the terms and conditions (including without limitation the applicable rate provisions) set forth in the Company's Wholesale Requirements Tariff (the "Tariff"), as contained in the Company's FERC Electric Tariff,, or as the same may be amended from time to time or superseded pursuant to the filing and other provisions of the Federal Power Act. The Tariff is incorporated herein and made a part hereof. In the event that any provisions of the Tariff are inconsistent with the provisions of this Service Agreement, the provisions of this Service Agreement shall control. SECTION 3 - POINTS OF DELIVERY. Service under this Service Agreement shall be provided directly at the points of delivery described in Exhibit A, attached hereto and made a part hereof, and shall have the characteristics set forth in said Exhibit A. Service may be provided at new points of delivery as agreed upon by the Company and the Customer in accordance with the Tariff. The parties hereto shall execute a separate Exhibit A for each new point of delivery mutually agreed upon for service hereunder, and if more than one Exhibit A is entered into, each such Exhibit shall be numbered sequentially as Exhibit A-1, A-2, and so forth. SECTION 4 - RETAIL RATE COVENANT. The Customer hereby agrees that, during the term hereof, it shall fix, prescribe and collect rates and charges for the electric services furnished by the Customer to its customers which, together with other income, are reasonably expected to yield revenues sufficient to satisfy the rates and charges prescribed herein as well as the other obligations of the Customer.

33 Tampa Electric Company First Revised Sheet No. 26 FERC Electric Tariff Superseding Original Sheet No. 26 RESERVED FOR FUTURE USE

34 Tampa Electric Company First Revised Sheet No. 27 FERC Electric Tariff Superseding Original Sheet No. 27 FORM OF SERVICE AGREEMENT (For Use Under Tampa Electric Company Wholesale Requirements Tariff) SECTION 5 - EFFECTIVE DATE. This Service Agreement shall become effective on. SECTION 6 - TERM AND TERMINATION OF AGREEMENT. This Service Agreement shall be and remain in full force and effect for an initial period of from and after the effective date hereof, and from year-to-year thereafter unless canceled by written notice given by either party to the other not less than prior to the expiration of the initial term or any anniversary date of such expiration. SECTION 7 RECORDING. Unless a party expressly objects to a Recording (defined below) at the beginning of a telephone conversation, each party consents to the creation of a tape or electronic recording ( Recording ) of all telephone conversations between the parties, and that any such Recordings will be retained in confidence in accordance with Section 9 of this Service Agreement. Each party waives any further notice of such monitoring or recording, and agrees to notify its officers and employees of such monitoring or recording and to obtain any necessary consent of such officers and employees. The Recording, and the terms and conditions described therein, if admissible, shall be the controlling evidence for the parties intent with respect to any matters other than those for which the Tariff or this Service Agreement specifically requires a writing. Each party waives any objections to the introduction of the Recordings into evidence whether based on the statute of frauds, the parol evidence rule, the best evidence rule, or any similar evidentiary rule. Each party waives any objection or defense to its authority or the authority of its employee provided that such employee can be identified on the relevant employing party s recording.

35 Tampa Electric Company FERC Electric Tariff Original Sheet No. 27A FORM OF SERVICE AGREEMENT (For Use Under Tampa Electric Company Wholesale Requirements Tariff) SECTION 8 IMAGED AGREEMENT. The original of this executed Service Agreement or other related documentation may be photocopied and stored on computer tapes and disks (the Imaged Agreement ). The Imaged Agreement, if introduced as evidence on paper, a Recording, if introduced as evidence in its original form and as transcribed onto paper, and all computer records of the foregoing, if introduced as evidence in printed format, in any judicial, arbitration, mediation, or administrative proceedings, will be admissible as between the parties to the same extent and under the same conditions as other business records originated and maintained in documentary form. Neither party shall object to the admissibility of a Recording or the Imaged Agreement (or photocopies of the transcription of the Recording or the Imaged Agreement) on the basis that such were not originated or maintained in documentary form under either the hearsay rule, the best evidence rule, or other rule of evidence. SECTION 9 CONFIDENTIALITY. The Parties acknowledge that this Service Agreement may be filed with the Federal Energy Regulatory Commission by the Company, or that other public filings may be made in accordance with Sections 1.6 and 1.8 of the Tariff. Except as described in the preceding sentence, neither party shall disclose any information that it receives, whether written or verbal, from the other party in the performance of the Service Agreement to a third party (other than the party s, or the party s Affiliates, employees, lenders, counsel, accountants, or advisors who have a need to know such information and have agreed to keep such terms confidential). Notwithstanding the foregoing, a party may disclose information it has received from the other to the extent necessary to respond to a subpoena or other mandatory process, or in order to comply with any applicable law, regulation, or any exchange, balancing-authority area or independent system operator or regional transmission organization rule, or in connection with any court or regulatory proceeding applicable to such party or any of its affiliates; provided, however, that such party shall first notify the other, in writing, of such subpoena or other legal necessity, and provide the other with a reasonable opportunity to seek a protective order or other form of confidential treatment prior to such disclosure. The parties shall be entitled to all remedies available at law

36 Tampa Electric Company Substitute First Revised Sheet No. 28 FERC Electric Tariff Superseding Original Sheet No. 28 FORM OF SERVICE AGREEMENT (For Use Under Tampa Electric Company Wholesale Requirements Tariff) or in equity to enforce, or seek relief in connection with, these confidentiality obligations. The obligations contained in this Section 9 shall survive and continue for a period of two (2) years from the expiration or termination of this Service Agreement. Notwithstanding anything in this Section 9 to the contrary, if the Commission or its staff, during the course of an investigation or otherwise, requests information from one of the Parties that is otherwise required to be maintained in confidence pursuant to this Service Agreement, the Party shall provide the requested information to FERC or its staff, within the time provided for in the request for information. In providing the information to FERC or its staff, the Party may, consistent with 18 C.F.R , request that the information be treated as confidential and non-public by the FERC and its staff and that the information be withheld from public disclosure. The Party shall notify the other Party to the Service Agreement when it is notified by FERC or its staff that a request for disclosure of, or decision to disclose, confidential information has been received, at which time either of the Parties may respond before such information would be made public, pursuant to 18 C.F.R SECTION 10 - ASSIGNMENT AND BENEFIT. This Service Agreement shall inure to the benefit of, and shall bind, the successors of the parties hereto, but shall not be assignable by the Customer without the prior written consent of the Company, which the Company may give or withhold in its absolute discretion. The Customer agrees not to sell all or any material portion of its distribution system to any third party unless (1) said third party first expressly assumes, in writing, all of the obligations of the Customer hereunder, (2) the Customer obtains the Company's written consent to such sale, (3) the current and projected creditworthiness of the third party is demonstrated to the Company's reasonable satisfaction, and (4) the third party undertakes such covenants as will reasonably satisfy the Company that the demand and energy usage of the Company's distribution system after such sale will not significantly deviate from usage patterns currently existing or as projected by the Company in consultation with the Customer, prior to such sale. A map of the Customer's distribution system as of the date first written above is attached hereto as Exhibit B and made a part hereof. SECTION 11 - DESIGNATED REPRESENTATIVE. To coordinate the

37 Tampa Electric Company First Revised Sheet No. 29 FERC Electric Tariff Superseding Original Sheet No. 29 FORM OF SERVICE AGREEMENT (For Use Under Tampa Electric Company Wholesale Requirements Tariff) operation of their respective facilities and in order to carry out the terms of this Agreement, the Company and the Customer shall each designate in a writing, delivered to the other party, the person who is to act as its representative under this Service Agreement (and the person or persons who may serve as an alternate whenever such representative is unable to act). Such representative and alternate or alternates shall each be persons familiar with the system facilities of such party by which he has been so designated, and each shall be fully authorized to cooperate with the other representative (or alternate). Such representatives (or alternates) shall, subject to the declared intentions of the parties herein set forth and to the terms and provisions hereof, be fully authorized to cooperate and agree upon all matters relative to this Service Agreement which are not specifically provided for herein, provided, however, that any agreement that constitutes an amendment to this Service Agreement shall be effective only if first set forth in writing. A party may change its representative and its alternate(s) upon written notice given to the other party hereto. SECTION 12 - NOTICES. All notices and other communications hereunder shall be in writing and shall be delivered by hand, by prepaid first class registered or certified mail, return receipt requested, by courier, or by facsimile, addressed as follows:

38 Tampa Electric Company First Revised Sheet No. 30 FERC Electric Tariff Superseding Original Sheet No. 30 FORM OF SERVICE AGREEMENT (For Use Under Tampa Electric Company Wholesale Requirements Tariff) If to the Company: If to the Customer: Tampa Electric Company 702 North Franklin Street Tampa, Florida Facsimile: (813) Attention: Director, Wholesale Power Facsimile: Attention: Except as otherwise provided in this Service Agreement, all notices and other communications shall be deemed effective upon receipt. Each party shall have the right to designate a different address for notices to it by notice similarly given. SECTION 13 - WAIVERS. At its option, either party may waive any or all of the obligations of the other party contained in this Service Agreement, but waiver of any obligation or of any breach of this Service Agreement by either party shall in no event constitute a waiver as to any other obligation or breach or any future breach, whether similar or dissimilar in nature, and no such waiver shall be binding unless in writing signed by the waiving party. SECTION 14 - ENTIRE AGREEMENT; HEADINGS. This Service Agreement, including the exhibits referred to herein which are a part hereof, together with the Tariff, contains the entire understanding of the parties hereto with respect to the subject matter contained herein. There are no restrictions, promises, warranties, covenants or undertakings other than those expressly

39 Tampa Electric Company First Revised Sheet No. 31 FERC Electric Tariff Superseding Original Sheet No. 31 FORM OF SERVICE AGREEMENT (For Use Under Tampa Electric Company Wholesale Requirements Tariff) set forth herein. The section and paragraph headings contained in this Service Agreement are for reference purposes only and shall not affect, in any way, the meaning or interpretation of this Service Agreement. SECTION 15 - COUNTERPARTS. This Service Agreement may be executed simultaneously in two or more counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument. SECTION 16 - GOVERNING LAW. This Service Agreement shall be construed and enforced in accordance with the laws of the State of Florida. SECTION 17 - OPINION OF COUNSEL. Upon the execution and delivery of this Service Agreement, the Customer shall furnish the Company with an opinion of counsel reasonably acceptable to the Company to the effect that: (a) Organization. The Customer is a duly organized, validly existing and in good standing under the laws of the State of. The Customer has the requisite power and authority to execute and deliver this Service Agreement and to perform its obligations hereunder. (b) Due Authorization, etc. The execution, delivery and performance by the Customer of this Service Agreement have been duly authorized by all necessary action on the part of

40 Tampa Electric Company First Revised Sheet No. 32 FERC Electric Tariff Superseding Original Sheet No. 32 FORM OF SERVICE AGREEMENT (For Use Under Tampa Electric Company Wholesale Requirements Tariff) the Customer, do not contravene any law, or any government rule, regulation or order applicable to the Customer or its properties, or the Charter of the City of and do not and will not contravene the provisions of, or constitute a default under, any contract, resolution or other instrument to which the Customer or the City of is a party or by which the Customer or the City of is bound. All requisite governmental and regulatory approvals and consents for the execution, delivery and performance by the Customer of this Service Agreement have been obtained. This Service Agreement has been duly and validly executed and delivered by the Customer and constitutes a legal, valid and binding obligation of the Customer enforceable in accordance with its terms, except as may be limited by applicable bankruptcy, insolvency or similar laws affecting the rights of creditors generally, or by generally applicable principles of equity. (c) Litigation. There are no actions, suits or proceedings pending against the Customer or, to the Customer's knowledge, threatened against or affecting the Customer before any court or administrative body or agency having jurisdiction over the Customer, nor are there any petitions for referendum known to the Customer to be pending, which might materially adversely affect the execution, delivery and performance by the Customer of this Service Agreement. SECTION 18 - FURTHER PROVISIONS. [Write "None" or specify]

41 Tampa Electric Company First Revised Sheet No. 33 FERC Electric Tariff Superseding Original Sheet No. 33 FORM OF SERVICE AGREEMENT (For Use Under Tampa Electric Company Wholesale Requirements Tariff) IN WITNESS WHEREOF, the parties hereto have caused this instrument to be executed by their respective authorized officials. ATTEST: By: Secretary TAMPA ELECTRIC COMPANY By: [Title] ATTEST: By: [Name of Customer] By: [Title]

42 Tampa Electric Company First Revised Sheet No. 34 FERC Electric Tariff Superseding Original Sheet No. 34 FORM OF SERVICE AGREEMENT (For Use Under Tampa Electric Company Wholesale Requirements Tariff) EXHIBIT A OF SERVICE AGREEMENT SUPPLEMENTAL SERVICE SPECIFICATIONS CUSTOMER: DELIVERY POINT NO: 1. DATE OF THIS SUPPLEMENT: 2. The characteristics of electricity supplied hereunder are as follows: phase, wire, (wye) (delta) at approximately 60 cycles and volts. 3. The service facilities installed by the Company for the sole purpose of supplying electricity to the Customer are as follows: (1) Transformer capacity: (2) Line facilities: (feet) (miles) kv line, and (feet) (miles) kv line. (3) Control and protective equipment: 4. The delivery point location is

43 Tampa Electric Company First Revised Sheet No. 35 FERC Electric Tariff Superseding Original Sheet No. 35 FORM OF SERVICE AGREEMENT (For Use Under Tampa Electric Company Wholesale Requirements Tariff) 5. Electricity shall be metered at volts. 6. Effective for electricity supplied on or after. IN WITNESS WHEREOF, the parties hereto have caused this Supplement to be executed in their names and their seals hereunto affixed and attested by, respectively, their duly authorized representatives. ATTEST: By: Secretary TAMPA ELECTRIC COMPANY By: [Title] ATTEST: By: [Name of Customer] By: [Title]

44 Tampa Electric Company FERC Electric Tariff Substitute First Revised Sheet No. 35A Superseding Original Sheet No. 35A RESERVED FOR FUTURE USE

45 Tampa Electric Company Substitute Second Revised Sheet No. 36 FERC Electric Tariff Superseding First Revised Sheet No. 36 INDEX OF CUSTOMERS Rate Schedule Customer Effective Date of Agreement Primary Term of Agreement Wholesale Tariff City of Wauchula, Florida September 1, years, 4 months City of St. Cloud, Florida January 1, years

46 Tampa Electric Company Substitute First Revised Sheet No. 37 FERC Electric Tariff Superseding Original Sheet No. 37 Power Supply Formula Rate for the Provision of Wholesale Requirements Service Table of Contents Twelve Months Ended December 31, yyyy Actual Schedules & Workpapers Description Appendix A - Schedules Schedule A-1... Determination of Demand-Related Costs and Generation Capacity Charge Schedule A Monthly Customer Charge Schedule A-2... Determination of Energy and Non-Fuel Energy Charges Schedule A-3... Return on Production-Related Investment Schedule A % Pollution Control Construction Work in Progress (CWIP) and Associated AFUDC Schedule A-4... Production-Related Electric Plant in Service Schedule A Accumulated Deferred Income Taxes (ADIT) Worksheet Schedule A Capital Additions Placed in Service Schedule A-5... Production Operations & Maintenance (O&M) Expenses Schedule A-6... Production-Related Administrative & General Expense Allocation and W&S Allocator Schedule A Regulatory Commission Expenses Schedule A-7... Production-Related Depreciation Expense Schedule A Production Applied Depreciation Rates Schedule A-8... Production-Related Taxes Other than Income Taxes (TOI) Schedule A-9... Composite Cost of Capital Schedule A-10...Production-Related Income Tax Schedule A Reconciliation Worksheet Calculation of True-up Including Interest

47 Tampa Electric Company FERC Electric Tariff Second Substitute Original Sheet No. 37A APPENDIX A.1 Workpapers A-1 WP Revenues... Revenues A-2 WP Monthly Energy... Monthly Energy Charges A-3 WP Unfunded Reserves... Unfunded Reserves - FERC Account 228 A-3 WP Materials and Supplies... Materials & Supplies - FERC Account 154 A-3 WP Prepayments & CSA's (Contract Service Agreements)... Prepayments - FERC Account 165 & CSA's (Contract Service Agreements) A-3.1 WP CWIP... CWIP - Project Details for Pollution Control Construction Work In Progress A-4 WP Plant and Reserves... Plant and Reserves A-4 WP Facilities... Facilities - Adjustments A-4.2 WP Capital Additions... Capital Additions to be Placed in Service - Current Year A-5 WP O&M... Production O&M - Classification of Fixed and Variable Production Expenses A-6 WP PBOP... PBOP - Post-Retirement Benefits Other than Pensions - FAS 106 A-6 WP A&G... A&G - Administrative & General Expense - Settlement Carve Outs A-6 WP Storm... Storm Accrual A-6.1 WP System Peak... System Firm Peak A-7 WP Depreciation... Depreciation - Production A-13 WP Parent Allocation... Parent Allocation Methodology Appendix B - Formula Rate Implementation Protocols

48 Tampa Electric Company Substitute First Revised Sheet No. 38 FERC Electric Tariff Superseding Substitute Original Sheet No. 38 APPENDIX A Page 1 of 43

49 Tampa Electric Company Substitute First Revised Sheet No. 39 FERC Electric Tariff Superseding Substitute Original Sheet No. 39 APPENDIX A Page 2 of 43 TAMPA ELECTRIC COMPANY Schedule A-1.1 Monthly Customer Charge Twelve Months Ended December 31, Actual Line Description Reference Calculation c/ 2009 (1) (2) (3) (4) (5) 1 Annual Salary (Labor only) for Employees Performing work related to Wholesale Requirements Customers a/ $ 211, Fringe Rate (FR) b/ Calculate Annual Salary & Benefits L1 * (1 + FR) $ 312,724 4 Percentage of Work Time associated with Wholesale Requirements Customers 10% 10% 5 Annual Cost L3 * L4 $ 31,272 6 Monthly Cost L5 / 12 months $ 2,606 7 Existing Requirements Customers (L6 / # of customers) $ Customer Charge $ 500 Notes: a/ Labor for Supervisor and two staff employees in Energy Accounting & Billing. b/ 2009 Fringe Rate. The fringe rate is a straight time/overtime rate including Non-Productive Time. c/ Non-Productive Time includes items such as vacation, holidays, sick leave, jury duty, etc. The Customer Charge is a stated rate, based on 2009 expense. It will require a FPA Section 205 or 206 rate filing to modify the customer charge.

50 Tampa Electric Company Substitute First Revised Sheet No. 40 FERC Electric Tariff Superseding Substitute Original Sheet No. 40 APPENDIX A Page 3 of 26 TAMPA ELECTRIC COMPANY Schedule A-2 Determination of Energy & Non-Fuel Energy Charges Twelve Months Ended December 31, yyyy -- Actual Line Description Notes Reference Energy Related (1) (2) (3) (4) (5) Fuel & Purchased Power Charge a/ 1 Total Fuel A-5, L10, Col 9-2 Purchased Power (PP) A-5, L1, Col 9-3 Total Fuel & Purchased Power Charge L1 + L2-4 Revenue Credits A-1 WP Revenues, L49, Col 9-5 Fuel & Purchased Power Charge less Production Energy Revenue Credits L3 - L4-6 Total Energy less Non-Requirements Sales for Resale FM-1, p401b.41.b -.41c 0 MWh 7 Fuel and Purchased Power Charge (L5 / L6) / 1000 $ /kWh 8 Fuel and Purchased Power Charge ("FPPC") b/ L7 / TLF $ /kWh (Adjusted by TLF) Non-Fuel Variable Cost Energy Charge 9 Non-Fuel Energy Production O&M Expense (incl. A&G) A-5, L11, Col 8-10 Return on Rate Base A-3, L19, Col 7-11 Depreciation Expense A-7, L15, Col 8-12 Income Tax A-10, L7, Col 6-13 Total Non-Fuel Variable Cost Energy Charge Sum (L9 to L12) - 14 Revenue Credits A-1 WP Revenues, L49, Col 8-15 Total Non-Fuel Variable Costs less Production Non-Fuel Revenue Credits L13 - L14-16 Total Energy less Non-Requirements Sales for Resale L6 0 MWh 17 Non-Fuel Variable Cost Energy Charge (L15 / L16) / 1000 $ /kWh 18 Non-Fuel Variable Cost Energy Charge ("NFVC") (Adjusted by TLF) b/ L17 / TLF $ /kWh 19 True-up Adjustment Rate (adjusted by TLF) L24 $ /kWh 20 Non-Fuel Variable Cost Energy Charge, Adjusted by TLF and True Up L18 + L19 $ /kWh True-Up Non-Fuel Variable Cost Energy Charge 21 True-up Adjustment -- Amount A-11, L43, Col (e) Months Energy less Non-Requirements Sales for Resale L 16 0 MWh 23 True-up Adjustment Rate (L21 / L22) / 1000 $ /kWh 24 True-up Adjustment Rate (adjusted by TLF) (L23 / TLF ) $ /kWh Notes: a/ Fuel & Purchased Power Charges are calculated and billed on a monthly basis, based on actuals (see A-2 WP Monthly Energy). This schedule summarizes Annual expenses. b/ The Transmission Loss Factor (TLF) is updated annually in Tampa Electric's FERC A/B filing, Schedule C. It is effective May 1st of each year; however, the loss factor applied for this energy calculation will only update annually each August to coincide with the Annual Update process. System Average Transmission Losses: 1) Transmission System Losses, incl Generator Step-Up Transformer Losses - 2) Total Annual Energy Output to Line Composed of: Total of all Energy Available, plus Wheeling Received, less Wheeling Delivered Losses - 3) System Average Transmission Loss Percentage ((Note b L1/L2)*100) - 4) Transmission Loss Factor (TLF) ((100 - Note b L3)/100) - The capacity and non-fuel energy rates shall be as stated in Section 2.1(a) of the Tariff for the period March 1, 2011 through December 31, 2012.

51 Tampa Electric Company Substitute First Revised Sheet No. 41 FERC Electric Tariff Superseding Substitute Original Sheet No. 41 APPENDIX A Page 4 of 43 TAMPA ELECTRIC COMPANY Schedule A-3 Return on Production-Related Investment Twelve Months Ended December 31, yyyy -- Actual Production Line Description Notes Reference Total Demand Energy (1) (2) (3) (4) (5) (6) (7) Adjusted Production Electric Plant 1 Gross Plant in Service A-4, L15, Col Reduction for Unfunded Reserves A-3 WP Unfunded Reserves, L19, Col Accumulated Depreciation A-4, L31, Col Accumulated Deferred Taxes A-4, L34 to L35, Col Net Plant in Service Sum (L1 to L4) Construction Work in Progress a/ A-3.1, L3, Col Subtotal - Adjusted Electric Plant L5 + L Materials & Supplies 9 Fuel Inventory FM-1 p227.1.c Non-fuel Production A-3 WP Materials &Supplies, L12, Col Prepayments b/ L CSA A-3 WP Prepayments & CSA's, L41, Col Plant Held for Future Use c/ FM-1 p214..d Subtotal Electric Plant Sum (L7 to L13) O&M (excl. Fuel & Purchased Power) A-5, L5 less A-5, L Cash Working Capital on O&M (1/8 * L15) Total Rate Base L14 + L Composite Cost of Capital A-9, L4, Col % 0.00% 0.00% 19 Return on Rate Base L17 * L Calculation of Production Prepayments: 20 Total Prepayments FM-1 p c - 21 Less Production Direct Prepayments A-3 WP Prepayments & CSA's, L32, Col 5-22 Less Excluded Prepayments A-3 WP Prepayments & CSA's, L32, Col 4-23 Subtotal Allocable Non-Production Prepaids L20 - L21 - L22-24 General Plant W&S Allocator A-6, L24, Col (a) 0.00% 25 Subtotal of Allocated Non-Production Prepaids L23 * L24-26 Plus Direct Production Prepaids L21-27 Total Production Prepayments L25 + L26 - Notes: a/ Production amount only - major 100% Pollution Control Projects, A-3.1. b/ Prepayments classified and functionalized using W&S Allocator. c/ Big Bend buffer land, purchased as of December, 2009 is to be excluded from the model.

52 Tampa Electric Company Substitute First Revised Sheet No. 42 FERC Electric Tariff Superseding Substitute Original Sheet No. 42 APPENDIX A Page 5 of 43 TAMPA ELECTRIC COMPANY Schedule A % Pollution Control Construction Work in Progress (CWIP) & Associated AFUDC Twelve Months Ended December 31, yyyy -- Actual Net Line Description Notes a/ Reference CWIP Amount (1) (2) (3) (4) (5) Pollution Control CWIP 1 Project L91 - Big Bend SCR Unit 1 a/, b/ FM-1, p216.l.b - 2 Less Project L91 AFUDC A-3.1 WP CWIP - add additional approved projects if necessary 3 Total Pollution Control CWIP excl. AFUDC L1 - L2 - Removal of AFUDC Associated with Pollution Control Projects In Service recove c/ 4 AFUDC d/ - 5 AFUDC Reserve d/ - 6 AFUDC Depreciation Expense d/ - Notes: a/ The inputs on this schedule are based on FM-1, p216. Line references are inputs to be updated annually to reflect the FM-1 line numbers. b/ The following have been approved as a qualifying facility for Pollution Control CWIP as defined in the Internal Revenue Service laws, 26 U.S.C. 169(d)(1): Big Bend SCR Unit 1 The Big Bend SCR Unit 1 Project will be placed in service in Once in service, it will no longer appear on this schedule. c/ AFUDC, associated reserves and depreciation expense related to pollution control projects recovered through Construction in Work Progress will be identified on this schedule and removed from rate base on Schedules A-4 and depreciation expense on A-7. d/ Plant accounting will track the approved Pollution Control Projects in service and provide the associated AFUDC accumulated during construction work in progress.

53 Tampa Electric Company Substitute First Revised Sheet No. 43 FERC Electric Tariff Superseding Substitute Original Sheet No. 43 APPENDIX A Page 6 of 43 TAMPA ELECTRIC COMPANY Schedule A-4 Production-Related Electric Plant in Service Twelve Months Ended December 31, yyyy -- Actual Production Line Description Notes Reference System Total Demand Energy (1) (2) (3) (4) (5) (6) (7) (8) Gross Plant in Service 1 Electric Plant in Service A-4 WP Plant & Reserves, L Capital Additions c/ A-4.2, L13, Col Generator Step-Up Units (GSU) A-4 WP Facilities, L20, Col Interconnections A-4 WP Facilities, L58, Col Remove AFUDC Associated w/ CWIP Projects A-3.1, L4, Col Subtotal Gross Plant In Service Sum (L1 to L4) - L System Adjustments to General & Intangible (G&I) 7 Less Asset Retirement Obligations (ARO) A-4 WP Facilities, L112, Col 15-8 Less Geographical Information System (GIS) A-4 WP Facilities, L98, Col 15-9 Subtotal Adjustments to General & Intangible - 10 Total General & Intangible Plant (G&I) FM-1, p205.5.g + p g - 11 less General & Intangible Adjustments L9-12 Revised General & Intangible Plant L10 - L11-13 General Plant W&S Allocator (GP) A-6, L24, Col (a) - 14 Production Allocated General & Intangible (G&I) a/ L12 * L Total Revised Gross Plant in Service (L6 - L9 + L14) Production Gross Plant Allocator ( L15, Col 6 / L15, Col 5) 0.00% 0.00% 17 Gross Plant Production Allocators (Energy & Demand) b/ ( L15, Col 7, Col 8/ L15, Col 5) 0.00% 0.00%

54 Tampa Electric Company Substitute First Revised Sheet No. 44 FERC Electric Tariff Superseding Substitute Original Sheet No. 44 APPENDIX A Page 7 of 43 TAMPA ELECTRIC COMPANY Schedule A-4 Production-Related Electric Plant in Service Twelve Months Ended December 31, yyyy -- Actual Production Line Description Notes Reference System Total Demand Energy (1) (2) (3) (4) (5) (6) (7) (8) Accumulated Depreciation & Amortization 18 Electric Plant in Service Reserves & Amortization A-4 WP Plant & Reserves, L Generator Step-Up Units (GSU) A-4 WP Facilities, L40, Col Interconnections A-4 WP Facilities, L76, Col Remove AFUDC Associated w/ CWIP Projects A-3.1, L5, Col Subtotal Accumulated Reserves Sum (L18 to L20) - L System Adjustments to General & Intangible (G&I) 23 Less Asset Retirement Obligations (ARO) A-4 WP Facilities, L113, Col Less Geographical Information System (GIS) A-4 WP Facilities, L102, Col Subtotal Adjustments to General & Intangible - 26 Total General & Intangible Reserves & Amortization FM-1, p c + p c - 27 less General & Intangible Adjustments L25-28 Revised General & Intangible Plant L26 - L27-29 General Plant W&S Allocator A-6, L24, Col (a) - 30 Allocated Production General & Intangible (G&I) a/ L28 * L Total Revised Accumulated Reserves & Amortization L22 - L25 + L Net Plant L15 - L Net Plant Production Allocators (Energy & Demand) b/ (L32, Col 7, Col 8 ) / (L32,Col 6) 0.00% 0.00% 0.00% 34 Production Accumulated Deferred Taxes (ADIT) A-4.1, L9, Col 7-35 Allocated Production Demand & Energy ADIT (L34, Col 6 )* (L33,Col 7, Col 8) - - Notes: a/ General & Intangible Plant Allocators: General Plant W&S Allocator (GP) A-6, L24, Col (a) 0.00% Production Demand W&S Allocator (PD) A-5 WP O&M, L57, Col % Production Energy W&S Allocator (PE) A-5 WP O&M, L58, Col % b/ The production demand and energy allocators (gross plant and net plant) are rounded to two decimal places. c/ Projected Capital Additions will not be included in true-up calculations.

55 Tampa Electric Company Substitute First Revised Sheet No. 45 FERC Electric Tariff Superseding Substitute Original Sheet No. 45 APPENDIX A Page 8 of 43 TAMPA ELECTRIC COMPANY Schedule A-4.1 Accumulated Deferred Income Taxes (ADIT) Worksheet Twelve Months Ended December 31, yyyy -- Actual Total Generation Plant Labor Generation Line Description Reference Related Related Related ADIT (1) (2) (3) (4) (5) (6) (7) 1 ADIT- 282 Sch. 282, Below ADIT-283 Sch. 283, Below ADIT-190 Sch. 190, Below ADIT-281 Sch. 281, Below Subtotal ADIT Sum (L1 to L4) General Plant Wages & Salary Allocator A-6,L24, Col (a) - 7 Production Gross Plant Allocator A-4, L16, Col 6-8 Sub-total L5 * Allocator Total Production ADIT Sum (Cols 4 to 6) - Enter as negative Schedule 4, Line 34, Col 6 In filling out this attachment, a full and complete description of each item and justification for the allocation to Columns B-F and each separate ADIT item will be listed, dissimilar items with amounts exceeding $100,000 will be listed separately. Accumulated Deferred Income Taxes (ADIT) Worksheet Schedule ADIT Gas, Trans., Total Dist Or Other Generation Plant Labor Description Form 1 Reference Company Related Related Related Related Justification A B C D E F G Account 190 Add additional lines if necessary. Subtotal p c Less FASB 109 Above if not separately removed Less FASB 106 Above if not separately removed - - Total Instructions for Account 190: 1. ADIT items related only to Non-Electric Operations (e.g., Gas, Water, Sewer) or Transmission are directly assigned to Column C. 2. ADIT items related only to Production are directly assigned to Column D. 3. ADIT items related to Plant and not in Columns C & D are included in Column E. 4. ADIT items related to labor and not in Columns C & D are included in Column F. 5. Deferred income taxes arise when items are included in taxable income in different periods than they are included in rates, therefore if the item giving rise to the ADIT is not included in the formula, the associated ADIT amount shall be excluded. 6. General Plant items will be allocated on a labor ratio.

56 Tampa Electric Company Second Substitute First Revised Sheet No. 46 FERC Electric Tariff Superseding Substitute First Revised Sheet No. 46 APPENDIX A Page 9 of 43

57 Tampa Electric Company Substitute First Revised Sheet No. 47 FERC Electric Tariff Superseding Substitute Original Sheet No. 47 APPENDIX A 10 OF 43 TAMPA ELECTRIC COMPANY Schedule A-4.1 Accumulated Deferred Income Taxes (ADIT) Worksheet Twelve Months Ended December 31, yyyy -- Actual Schedule ADIT Gas, Trans., Total Dist Or Other Generation Plant Labor Description Form 1 Reference Company Related Related Related Related Justification A B C D E F G Account 283 Add additional lines if necessary. Subtotal p k Less FASB 109 Above if not separately removed Less FASB 106 Above if not separately removed - - Total Instructions for Account 283: 1. ADIT items related only to Non-Electric Operations (e.g., Gas, Water, Sewer) or Transmission are directly assigned to Column C. 2. ADIT items related only to Production are directly assigned to Column D. 3. ADIT items related to Plant and not in Columns C & D are included in Column E. 4. ADIT items related to labor and not in Columns C & D are included in Column F. 5. Deferred income taxes arise when items are included in taxable income in different periods than they are included in rates, therefore if the item giving rise to the ADIT is not included in the formula, the associated ADIT amount shall be excluded. 6. General Plant items will be allocated on a labor ratio.

58 Tampa Electric Company Substitute First Revised Sheet No. 48 FERC Electric Tariff Superseding Substitute Original Sheet No. 48 APPENDIX A Page 11 of 43 TAMPA ELECTRIC COMPANY Schedule A-4.2 Capital Additions Placed in Service Twelve Months Ended December 31, YYYY -- Projected Monthly Additions Additions * Weighting Weighted Plant in Service Line Months Reference Plant in Service Weighting Cols (4 * 5) (Col 6 /12 months) (1) (2) (3) (4) (5) (6) (7) 1 January A-4.2 WP Capital Additions February A-4.2 WP Capital Additions March A-4.2 WP Capital Additions April A-4.2 WP Capital Additions May A-4.2 WP Capital Additions June A-4.2 WP Capital Additions July A-4.2 WP Capital Additions August A-4.2 WP Capital Additions September A-4.2 WP Capital Additions October A-4.2 WP Capital Additions November A-4.2 WP Capital Additions December A-4.2 WP Capital Additions Total Sum (L1 to L12) - - -

59 Tampa Electric Company Substitute First Revised Sheet No. 49 FERC Electric Tariff Superseding Substitute Original Sheet No. 49 APPENDIX A Page 12 of 43 TAMPA ELECTRIC COMPANY Schedule A-5 Production Operations & Maintenance (O&M) Expenses Twelve Months Ended December 31, yyyy -- Actual Production Line Description Notes Reference Total Company Total Demand (1) (2) (3) (4) (5) (6) (7) (8) (9) Energy Non-fuel Energy Fuel Purchased Power Expense a/ A-5 WP FM-1, O&M, p327.m L64, Col Other Production O&M Expenses Total Production excluding Fuel Used in Generation Sum (L1 to L2) Administrative & General O&M Expense b/ A-6, L18 [L19] Subtotal O&M Expense Sum (L3 + L4) Fuel Expense FM-1, p320.5.b Fuel Expense FM-1, p b Fuel Expense FM-1, p b Less Gains on Disposition of Allowance FM-1, p c Subtotal Fuel Expense Sum (L6 to L9) - L Total Production O&M Expense (incl. Fuel) Sum (L5 + L10)

60 Tampa Electric Company Substitute First Revised Sheet No. 50 FERC Electric Tariff Superseding Substitute Original Sheet No. 50 APPENDIX A Page 13 of 43 TAMPA ELECTRIC COMPANY Schedule A-5 Production Operations & Maintenance (O&M) Expenses Twelve Months Ended December 31, yyyy -- Actual Production Line Description Notes Reference Total Company Total Demand (1) (2) (3) (4) (5) (6) (7) (8) (9) FERC Form No. 1, p 326&327, Purchased Power Expense Line Description Notes Reference Total Purchase Power Demand Other: Classified as Demand a/ Energy Non-fuel Energy Fuel Other: Classified as Non-Fuel Energy (a) (b) (c) (d) (e) (f) (g) (h) (i) 12 Company Invoices Company Invoices Company Invoices Company Invoices Company Invoices Company Invoices Company Invoices Company Invoices Invoices Add additional lines if necessary. Invoices Total Sum (L12 to L21) Notes: a/ 555 Purchased Power (FERC Form No. 1, p 327). The "Other" component is classified to demand or non-fuel energy dependent on source. b/ Administrative & General expenses includes a gross up expense for Regulatory Commission expenses.

61 Tampa Electric Company Substitute First Revised Sheet No. 51 FERC Electric Tariff Superseding Substitute Original Sheet No. 51 APPENDIX A Page 14 of 43 TAMPA ELECTRIC COMPANY Schedule A-6 Production-Related Administrative & General Expense Allocation and W&S Allocator Twelve Months Ended December 31, yyyy -- Actual Production Line Description Notes Reference System Total Demand Energy (1) (2) (3) (4) (5) (6) (7) (8) 1 Total Administrative & General Expense (A&G) FM-1 p b - System Adjustments to A&G 2 Plus: PBOP Actual Claim Expense A-6 WP PBOP, L13, Col 6-3 Less: Accrual Post-retirement Benefits Other than Pensions (PBOPs) A-6 WP PBOP, L26, Col (e) - 4 Less: Property Insurance Expense FM-1 p b - 5 Less: Regulatory Commission Expense e/ FM-1 p b - 6 Less: General Advertising Expense Account FM-1 p b - 7 Less: A&G Settlement Adjustments A-6 WP A&G, L11, Col 4-8 Total System Adjustments to A&G L2 - (L3 to L7) - 9 Subtotal Total System A&G L1 + L8-10 General Plant W&S Allocator (GP) L24, Col (a) 0.00% 11 Production Allocated A&G (excl. Property Insurance) a/, c/ (L9, Col 5 * L10, Col 5) Production Allocated Property Insurance 12 Total Property Insurance Expense L4-13 Less: Storm Reserve Accrual A-6 WP Storm, L13, Col 5-14 Net Property Insurance less Storm Accrual L12 - L13-15 Production Gross Plant Allocator A-4, L16, Col % 16 Production Allocated Property Insurance a/, c/ L14, Col 5 * L15, Col Direct Expenses to Production A&G 17 Plus: Production Related Regulatory Commission Expense d/ A-6.1, L Total Revised System A&G Expense L9 + L14 + L17-19 Total Production Administrative & General Expense L11 + L16 + L General Plant Wages & Salaries (W&S) Allocator (a) 20 Production Payroll FM-1, p b - 21 A&G Payroll FM-1, p b - 22 Total Payroll FM-1, p b - 23 Payroll (excl. A&G) L22 - L21-24 General Plant W&S Allocator b/ L20 / L % Notes: a/ Production total is allocated based on the General Plant W&S allocator. b/ General Plant W&S Allocator (GP) rounded to two decimal places. c/ The production demand & energy portions are allocated based on the production demand and energy W&S allocators. Production Demand W&S Allocator A-5 WP O&M, L57, Col % Production Energy W&S Allocator A-5 WP O&M, L58, Col % d/ Directly assigned Wholesale Regulatory Commission Expenses have been grossed up on Schedule A-6.1 to provide a system total impact. e/ Tampa Electric agrees not to include any FPSC or FERC expenses related to regulatory proceedings in FERC account 923.

62 Tampa Electric Company Substitute First Revised Sheet No. 52 FERC Electric Tariff Superseding Substitute Original Sheet No. 52 APPENDIX A Page 15 of 43 TAMPA ELECTRIC COMPANY Schedule A-6.1 Regulatory Commission Expenses Twelve Months Ended December 31, yyyy -- Actual Wholesale Wholesale Excluded FERC Form No. 1, p350, a/ Total Regulatory Production Production Items Line Number Description Commission Expense b/ Directly Assigned Related Other (1) (2) (3) (4) (5) (6) Total Regulatory Commission Expense Directly Assigned Production Regulatory Commission Expenses L46, Col 4-48 System Gross Up Factor (System Firm Peak/Requirements Firm Peak) L52 / L53-49 Direct Expenses Grossed Up for System Total L47 * L48-50 Plus Production Related Regulatory Commission Expenses L46, Col 5-51 System Total Production Regulatory Commission Expenses Sum (L49 + L50) - Billing Determinants: 52 System Firm Peak (12 months) A-6.1 WP System Peak, L13, Col 5-53 Requirements Firm Peak (12 months) A-6.1 WP System Peak, L13, Col 4 - Notes: a/ The inputs on this schedule are based on FERC FM-1, p350. Line references are inputs to be updated annually to reflect the FM-1 line numbers. b/ Tampa Electric will provide additional detail in this schedule and in Form 1 when available in order to minimize the dollars reported in the "FERC General" line item.

63 Tampa Electric Company Substitute First Revised Sheet No. 53 FERC Electric Tariff Superseding Substitute Original Sheet No. 53 APPENDIX A Page 16 of 43 TAMPA ELECTRIC COMPANY Schedule A-7 Production-Related Depreciation Expense Twelve Months Ended December 31, yyyy -- Actual Production Line Description Notes Reference System Total Demand Energy (1) (2) (3) (4) (5) (6) (7) (8) Depreciation Expense 1 Electric Depreciation Expense A-7 WP Depreciation, L Add Sebring Acquisition Adjustment a/ FM-1,p219.8.c Add Generator Step-Up Units A-4 WP Facilities, L40, Col Add Interconnection Facilities A-4 WP Facilities, L94, Col Remove AFUDC Associated w/ CWIP Projects b/ A-3.1, L5, Col Subtotal Revised Depreciation Expense Sum (L1 to L4) - L System Adjustments to G&I Depreciation Expense 7 Remove Asset Retirement Obligations c/ A-4 WP Facilities, L114, Col 15-8 Remove Geographical Information System (GIS) A-4 WP Facilities, L106, Col 15-9 Subtotal Adjustments to G&I L7 + L8-10 Adjusted Depreciation Expense L6 - L Total General & Intangible Depreciation Expense FM-1,p336.1.f + p f - 12 less G&I Adjustments L9-13 Revised G&I Depreciation Expense L11 - L12-14 General Plant W&S Allocator A-6, L24, Col (a) - 15 Production Allocated G&I Depreciation Expens d/ L13 * L Total Revised Amortization & Depreciation Expense L10 + L Notes: a/ Sebring Acquisition Adjustment is booked to TEC's General Ledger account The associated purchase discount is being amortized as a credit to depreciation expense. b/ Tampa Electric will remove all depreciation expense associated with FERC approved Pollution Control Projects, previously included in CWIP. c/ Depreciation expense for Asset Retirement Obligations (ARO) are not included in Form 1 or this formula. d/ The production demand and energy allocators are applied times the total production allocated depreciation expense. Production Demand W&S Allocator (PD) A-5 WP O&M, L57, Col % Production Energy W&S Allocator (PE) A-5 WP O&M, L58, Col %

64 Tampa Electric Company Substitute Fifth Revised Sheet No. 54 FERC Electric Tariff Superseding Fourth Revised Sheet No. 54 APPENDIX A Page 17 of 43 TAMPA ELECTRIC COMPANY Schedule A-7.1 Production Applied Depreciation Rates Twelve Months Ended December 31, YYYY -- Actual Station Legend BPC - Bayside Power Plant Common BBCM - Big Bend Power Plant Common Polk Common - Polk Power Plant Common BP1 - Bayside Power Plant Unit 1 BB1 - Big Bend Power Plant Unit 1 PolkU1 - Polk Power Plant Unit 1 - IGCC BP2 - Bayside Power Plant Unit 2 BB2 - Big Bend Power Plant Unit 2 PolkU2 - Polk Power Plant Combustion Turbine Unit 2 BP3 - Bayside Power Plant Unit 3 BB3 - Big Bend Power Plant Unit 3 PolkU3 - Polk Power Plant Combustion Turbine Unit 3 BP4 - Bayside Power Plant Unit 4 BB4 MAIN STT - Big Bend Power Plant Unit 4 PolkU4 - Polk Power Plant Combustion Turbine Unit 4 BP5 - Bayside Power Plant Unit 5 BB 1 & 2 FGD - Big Bend Power Plant FGD Units 1 & 2 PolkU5 - Polk Power Plant Combustion Turbine Unit 5 BP6 - Bayside Power Plant Unit 6 BB 3 & 4 FGD - Big Bend Power Plant FGD Units 3 & 4 Polk 2 CC - Polk 2 Combined Cycle BBCT4 - Big Bend Combustion Turbine Unit 4 Solar - Solar PV Arrays FM-1 p337.e FM-1 p337.e FM-1 p337.e FERC Account Number & Description % Rates a/ FERC Account Number & Description % Rates a/ FERC Account Number & Description % Rates a/ (1) (2) (3) (4) (5) (6) (7) (8) (9) Steam Production Other Production Other Production Land & Land Rights Land & Land Rights Accessory Electric Equipment-BPC Structures & Improvements-BBCM Structures and Improvements-BPC Accessory Electric Equipment-BP Structures & Improvements-BB Structures and Improvements-BP Accessory Electric Equipment-BP Structures & Improvements-BB Structures and Improvements-BP Accessory Electric Equipment-BP Structures & Improvements-BB Structures and Improvements-BP Accessory Electric Equipment-BP Structures & Improvements -BB4 MAIN STT Structures and Improvements-BP Accessory Electric Equipment-BP Structures & Improvements-BB 3 & 4 FGD Structures and Improvements-BP Accessory Electric Equipment-BP Structures & Improvements -BB 1 & 2 FGD Structures and Improvements-BP Accessory Electric Equipment-BBCT Structures & Improvements-BB1 SCR Structures and Improvements-BBCT Accessory Electric Equipment-Polk Common Structures & Improvements-BB2 SCR Structures and Improvements -Polk Common Accessory Electric Equipment-Polk U Structures & Improvements-BB3 SCR Structures and Improvements-Polk U Accessory Electric Equipment-Polk U Structures & Improvements-BB4 SCR Structures and Improvements-Polk U Accessory Electric Equipment-Polk U Boiler Plant Equipment-BBCM Structures and Improvements-Polk U Accessory Electric Equipment-Polk U Boiler Plant Equipment-BB Structures and Improvements-Polk U Accessory Electric Equipment-Polk U Boiler Plant Equipment-BB Structures and Improvements-Polk U Accessory Electric Equipment-Polk 2 CC Boiler Plant Equipment-BB Structures and Improvements-Polk 2 CC Accessory Electric Equipment-Solar Boiler Plant Equipment-BB4 MAIN STT Structures and Improvements-Solar Misc Power Plant Equipment-BPC Boiler Plant Equipment-BB 3 & 4 FGD Fuel Holders,Producers & Accessories-BPC Misc Power Plant Equipment-BP Boiler Plant Equipment-BB 1 & 2 FGD Fuel Holders,Producers & Accessories-BP Misc Power Plant Equipment-BP Boiler Plant Equipment-BB1 SCR Fuel Holders,Producers & Accessories-BP Misc Power Plant Equipment-BP Boiler Plant Equipment-BB2 SCR Fuel Holders,Producers & Accessories-BP Misc Power Plant Equipment-BP Boiler Plant Equipment-BB3 SCR Fuel Holders,Producers & Accessories-BP Misc Power Plant Equipment-BP Boiler Plant Equipment-BB4 SCR Fuel Holders,Producers & Accessories-BP Misc Power Plant Equipment-BP Turbogenerator Units-BBCM Fuel Holders,Producers & Accessories-BP Tools Bayside 7 year Turbogenerator Units-BB Fuel Holders,Producers & Accessories-BBCT Misc Power Plant Equipment-BBCT Turbogenerator Units-BB Fuel Holders,Producers & Accessories-Polk C Misc Power Plt Equipment-Polk Common Turbogenerator Units-BB Fuel Holders,Producers & Accessories-Polk Misc Power Plant Equipment-Polk U Turbogenerator Units-BB4 MAIN STT Fuel Holders,Producers & Accessories-Polk Misc Power Plant Equipment-Polk U Fuel Holders,Producers & Accessories-Polk Misc Power Plant Equipment-Polk U Fuel Holders,Producers & Accessories-Polk Misc Power Plant Equipment-Polk U Fuel Holders,Producers & Accessories-Polk Misc Power Plant Equipment-Polk U Fuel Holders,Producers & Accessories-Polk 2 CC Misc Power Plant Equipment-Polk 2 CC Fuel Holders,Producers & Accessories-Solar Tools Polk 7 year 14.3 Issued By: N. G. Tower, President Effective: December 12, 2017

65 Tampa Electric Company Fifth Revised Sheet No. 55 FERC Electric Tariff Superseding Fourth Revised Sheet No. 55 APPENDIX A Page 18 of 43 TAMPA ELECTRIC COMPANY Schedule A-7.1 Production Applied Depreciation Rates Twelve Months Ended December 31, YYYY -- Actual Station Legend BPC - Bayside Power Plant Common BBCM - Big Bend Power Plant Common Polk Common - Polk Power Plant Common BP1 - Bayside Power Plant Unit 1 BB1 - Big Bend Power Plant Unit 1 PolkU1 - Polk Power Plant Unit 1 - IGCC BP2 - Bayside Power Plant Unit 2 BB2 - Big Bend Power Plant Unit 2 PolkU2 - Polk Power Plant Combustion Turbine Unit 2 BP3 - Bayside Power Plant Unit 3 BB3 - Big Bend Power Plant Unit 3 PolkU3 - Polk Power Plant Combustion Turbine Unit 3 BP4 - Bayside Power Plant Unit 4 BB4 MAIN STT - Big Bend Power Plant Unit 4 PolkU4 - Polk Power Plant Combustion Turbine Unit 4 BP5 - Bayside Power Plant Unit 5 BB 1 & 2 FGD - Big Bend Power Plant FGD Units 1 & 2 PolkU5 - Polk Power Plant Combustion Turbine Unit 5 BP6 - Bayside Power Plant Unit 6 BB 3 & 4 FGD - Big Bend Power Plant FGD Units 3 & 4 Polk 2 CC - Polk 2 Combined Cycle BBCT4 - Big Bend Combustion Turbine Unit 4 Solar - Solar PV Arrays FM-1 p337.e FM-1 p337.e FM-1 p337.e FERC Account Number & Description % Rates a/ FERC Account Number & Description % Rates a/ FERC Account Number & Description % Rates a/ (1) (2) (3) (4) (5) (6) (7) (8) (9) Steam Production (Continued) Other Production (Continued) General Plant Accessory Electric Equipment-BBCM Prime Movers-BPC Land & Land Rights Accessory Electric Equipment-BB Prime Movers-BP Structures & Improvements Accessory Electric Equipment-BB Prime Movers-BP Office Furniture, Fixtures & Equipment 7 year Accessory Electric Equipment-BB Prime Movers-BP Computer & Peripheral Equipment 4 year Accessory Electric Equipment-BB4 MAIN STT Prime Movers-BP Data Handling Equipment 7 year Accessory Electric Equipment-BB 3 & 4 FGD Prime Movers-BP Computer Hardware -Mainframe 5 year Accessory Electric Equipment-BB 1 & 2 FGD Prime Movers-BP ED Transportation Equipment - Light Vehicles Accessory Electric Equipment-BB1 SCR Prime Movers-BBCT Energy Delivery Transportation Equip. - Heavy Truck Accessory Electric Equipment-BB2 SCR Prime Movers-Polk Common Energy Delivery Transportation Equip. - Medium Truck Accessory Electric Equipment-BB3 SCR Prime Movers-Polk U Energy Supply Transportation Equip. - Light Truck Accessory Electric Equipment-BB4 SCR Prime Movers-Polk U Energy Supply Transportation Equip. - Heavy Truck Misc Power Plant Equipment-BBCM Prime Movers-Polk U Energy Supply Transportation Equip. - Medium Truck Misc Power Plant Equipment-BB Prime Movers-Polk U Stores Equipment 7 year Misc Power Plant Equipment-BB Prime Movers-Polk U Tools, Shop & Garage Equipment 7 year Misc Power Plant Equipment-BB Prime Movers-Polk 2 CC Laboratory Equipment 7 year Misc Power Plant Equipment-BB 4 MAIN ST Prime Movers-Solar Power Operated Equipment 7 year Misc Power Plant Equipment-BB 3 & 4 FGD Communication Equipment 7 year Misc Power Plant Equipment-BB 1 & 2 FGD Fiber Optic Tools Big Bend 7 year Misc Equipment 7 year Misc Power Plant Equipment-BB1 SCR Misc Power Plant Equipment-BB2 SCR 3.7 Intangible Plant Misc Power Plant Equipment-BB3 SCR Misc Intangible Plant - Computer Software - 15 year Misc Power Plant Equipment-BB4 SCR 3.3 Notes: a/ Rates can only be changed through a FPA Section 205 or 206 rate filing at FERC. Issued By: G. L. Gillette, President Effective: February 1, 2017

66 Tampa Electric Company Substitute First Revised Sheet No. 56 FERC Electric Tariff Superseding Substitute Original Sheet No. 56 APPENDIX A Page 19 of 43 TAMPA ELECTRIC COMPANY Schedule A-8 Production-Related Taxes Other than Income Taxes (TOI) Twelve Months Ended December 31, yyyy -- Actual Line Description Notes Reference a/ System Production (1) (2) (3) (4) (5) (6) Labor Related 1 Unemployment FM -1, p263._.i +..i - 2 Prior Period FICA b/ FM-1, p263..i - 3 FICA FM -1, p263..i - 4 Total Labor Related Sum (L1 to L3) - 5 General Plant W&S Allocator A-6, L24 Col (a) 0.00% 6 Total Production Labor Related L4 * L5 - Plant Related 7 Real and Personal Property FM-1, p263..i - 8 Gross Plant Allocator b/ A-4, L16, Col % 9 Total Production Plant Related L7 * L8 - Other Included 8 Intangible FM-1, p263..i - 9 Occupational License FM-1, p263..i - 10 Excise Tax FM-1, p263..i - 11 Sales Tax FM-1, p263..i - 12 Total Other Sum (L8 to L11) - 13 Gross Plant Allocator A-4, L16, Col % 14 Total Production Other L12 * L13 - Other Excluded 15 Gross Receipts FM-1, p263..i - 16 Franchise Fees FM-1, p263..i - 17 Public Serv Comm. FM-1, p263..i - 18 Prior Period FICA FM-1, p263..i - 19 Other TOI Excluded Sum (L15 to L18) - 20 Total Production Taxes Other than Income L6 + L9 + L14-21 Total Taxes Other than Income L4 + L7 + L12+ L19-22 Difference (rounding) L23 - L21-23 Total Taxes Other than Income FM-1, p c - Notes: a/ The inputs on this schedule are based on FM-1, p263. Line references are inputs to be updated annually to reflect the FM-1 line numbers b/ In the first year, the formula excludes prior period FICA adjustments.

67 Tampa Electric Company Substitute First Revised Sheet No. 57 FERC Electric Tariff Superseding Substitute Original Sheet No. 57 APPENDIX A Page 20 of 43 TAMPA ELECTRIC COMPANY Schedule A-9 Composite Cost of Capital Twelve Months Ended December 31, yyyy -- Actual Total Company Line Description Notes Reference Amount Share Cost Wtd Cost (1) (2) (3) (4) (5) (6) (7) (8) 1 Long-Term Debt FM-1, p c - 19.c + 21.c % 0.00% 0.00% 2 Preferred Stock FM-1, p112.3.c % 3 Common Equity a/ L9 - L2-0.00% 10.50% 0.00% 4 Total (ROR rounded to four decimals) Sum (L1 to L3) % 0.00% 5 Proprietary Capital FM-1, p c - 6 Less: Preferred Stock FM-1, p112.3.c - 7 Less: Acct FM-1, p c - 8 Less: Accum. Other Comp. Income Acct 219 FM-1, p c - 9 Common Equity L5 - L6 - L7 - L8 - Long-Term Interest 10 Interest on Long-Term Debt (427) FM-1, p c - 11 Amortization of Debt Disc. and Expense (428) FM-1, p c - 12 Remove Interest Expense associated with Hedging/Swaps b/ - 13 Amortization of Loss on Reacquired Debt (428.1) FM-1, p c - 14 Amortization of Premium on Debt-Credit (429) FM-1, p c - 15 Total Interest Sum (L10 to L14) - 16 Cost of Long-Term Debt L15 / L1 0.00% Preferred Cost Rate 17 Preferred Dividends FM-1, p c - 18 Preferred Cost Rate L17 / L2 - Notes: a/ The Cost of Capital used to determine the rate of return on rate base will be calculated using a Return on Equity (ROE) that is fixed and can only be changed through a FPA Section 205 or 206 rate filing at FERC. b/ Interest Rate Hedges are defined as financial transactions engaged in by Tampa Electric to reduce or mitigate financial risk related to the cost of long-term debt incurred or to be incurred by Tampa Electric, including but not limited to interest rate locks, interest rate caps, interest rate floors, interest rate collars, and interest rate swaps. Except for gains and losses associated with interest rate locks purchased by Tampa Electric within six (6) months of the bond issue date for which such interest rate lock is purchased ("Limited Term Interest Rate Lock"), which shall be included in the cost of long-term debt, the cost of long-term debt included in the Formula Rate shall exclude the gains and losses associated with all Interest Rate Hedges. Costs associated with Interest Rate Hedges, other than Limited Term Interest Rate Locks shall not be included in the Formula Rate.

68 Tampa Electric Company Substitute First Revised Sheet No. 58 FERC Electric Tariff Superseding Substitute Original Sheet No. 58 APPENDIX A Page 21 of 43

69 Tampa Electric Company Substitute First Revised Sheet No. 59 FERC Electric Tariff Superseding Substitute Original Sheet No. 59 APPENDIX A Page 22 of 43 Tampa Electric Company Schedule A-11 Reconciliation Worksheet Calculation of True Up Including Interest Twelve Months Ended December 31, yyyy -- Actual Revenue Requirement - Generation Capacity Charge (GCC), adjusted by TLF and True up Line Month Actual Monthly Load True Up Year (KW) a/ Prior Year Rate ($/kw) Revenues Collected col (3) * col (4) Less Prior Monthly True Up Adjustment /c Total Generation Capacity Charge (GCC), adjusted by TLF and True up col (5) - col (6) (1) (2) (3) (4) (5) (6) (7) 1 August September October November December January February March April May June July Total True Up Revenue Requirement divide by 12 multiply by number of nonzero months b/ Reference Adjusted True Up Revenue Requirement (a) (b) (c) (d) (e) 14 True Up Revenue Requirement (GCC) L14, cols.(a/b) * c $ - 15 Total Generation Capacity Charge (GCC), adjusted by TLF and True up Line 13, Col 7 $ - 16 Annual True Up Adjustment Line 14 - Line 15 $ - Calc: Interest on Amount of Refunds or Surcharges - (GCC) 17 Interest rate pursuant to 35.19a for March of the Current Year % 18 Interest Expense Line 16 * Line 17 $ - 19 No. of Months (no. months rate was in effect + 12) / 2 Line 14, Col (b + c) / Total GCC Interest Expense Line 18 * Line 19 $ - 21 True Up Adjustment w/ Interest Line 16 + Line 20 $ - 22 Monthly True Up Adjustment Surcharge (Refund) Line 21 / 12 months $ -

70 Tampa Electric Company Substitute First Revised Sheet No. 60 FERC Electric Tariff Superseding Substitute Original Sheet No. 60 APPENDIX A Page 23 of 43 Tampa Electric Company Schedule A-11 Reconciliation Worksheet Calculation of True Up Including Interest Twelve Months Ended December 31, yyyy -- Actual Revenue Requirement - Non-Fuel Variable Cost Energy (NFVC), Adjusted by TLF and True Up Line Month Actual Monthly Energy (kwh) /a Prior Year Rate ($/kwh) Revenues Collected col (3) * col (4) Less Prior Year Monthly True Up Adjustment Non-Fuel Variable Cost Energy Charge (NFVC), Adjusted by TLF and True Up col (5) - col (6) (1) (2) (3) (4) (5) (6) (7) 23 August September October November December January February March April May June July Total True Up Revenue Requirement divide by 12 multiply by number of nonzero months b/ Reference Adjusted True Up Revenue Requirement (a) (b) (c) (d) (e) 36 True Up Revenue Requirement (NFVC) L36, cols.(a/b) * c $ - 37 Total Non-Fuel Variable Cost Energy Charge (NFVC), adjusted by TLF and True up Line 35, Col 7-38 Annual True Up Adjustment Line 36 - Line 37 - Calc: Interest on Amount of Refunds or Surcharges - (NFVC) 39 Interest rate pursuant to 35.19a for March of the Current Year % 40 Interest Expense Line 38 * Line 39 $ - 41 No. of Months (no. months rate was in effect + 12) / 2 Line 36, Col (b + c) / Total NFVC Interest Expense Line 40 * Line True Up Adjustment w/ Interest Line 38 + Line Monthly True Up Adjustment Surcharge (Refund) Line 43 / 12 months - Notes: a/ In the initial rate year, enter zero for any months that the rate is not in effect. b/ The True Up Revenue Requirement is the annual amount divided by 12 times the number of months for which the rate is in effect. c/ The Prior Year Monthly True Up Adjustment is from previous year's true-up calculation and will be applied in column 6.

71 Tampa Electric Company Substitute First Revised Sheet No. 61 FERC Electric Tariff Superseding Substitute Original Sheet No. 61 APPENDIX A Page 24 of 43 TAMPA ELECTRIC COMPANY A-1 WP Revenues Twelve Months Ended December 31, yyyy -- Actual Line FERC Acct No. Revenue Descriptions Reference Year-End Actual Production Divisor Production Demand Production Non-Fuel Energy Production Energy Transmission Other (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) INTERCHANGE SALES FOR RESALE Interchange Sales Non-Separated a/ $ Interchange Sales Separated Interchange Pnt to Pnt Transmission Interchange Scheduling, Load Dispatch Transmission Interchange Reactive Power add lines when necessary 8 TOTAL SALES FOR RESALE - Acct 447 FM-1, p b $ - $ - $ - $ - $ - $ - $ - RENT FROM ELECTRIC PROPERTY Commercial Property $ Electric Equipment Agricultural Property Pole Attachments Metro Link Metro Link-Pole Attachments Rents - Big Bend Station Rental Income - Affiliates add lines when necessary 19 TOTAL RENT FROM ELECTRIC PROPERTY - Acct 454 FM-1, p b $ - $ - $ - $ - $ - $ - $ - INTERDEPARTMENTAL RENTS Rental Income - Divisions $ add lines when necessary 23 TOTAL INTERDEPARTMENTAL RENTS - Acct 455 FM-1, p b $ - $ - $ - $ - $ - $ - $ - OTHER ELECTRIC REVENUES Miscellaneous $ Cost Plus Job Orders Sales Tax Cosmos Affil Rev Fixed Cap Cosmos Div Rev Fixed Cap Training Modules Parking At-Cost Job Order Other Revenue -BERS-Bldg Energy Cogeneration Maintenance Metro Link Job Orders Gypsum Sulfuric Acid Green Power Program UMG Services - Big Bend Station Pt to Pt Transmission Tariff - Service Pt to Pt Transmission Tariff - Ancillary Pt to Pt Transmission Tariff - Reactive Power Unbilled Revenue add lines when necessary 45 TOTAL OTHER ELECTRIC REVENUES - Acct 456 FM-1, p b $ - $ - $ - $ - $ - $ - $ - REVENUES FROM TRANSMISSION OF ELECTRICITY OF OTHERS Wheeling $ - $ - 47 add lines when necessary 48 TOTAL REVENUES TRANSM. OF ELEC. OF OTHERS FM-1, p b $ - $ - $ - $ - $ - $ - $ - 49 TOTAL PRODUCTION REVENUE CREDITS L8 +L19 + L23 + L45+ L48 $ - $ - $ - Notes: a/ Revenues associated with Schedule A & Schedule B will be included in "Interchange Sales Non-Separated".

72 Tampa Electric Company Substitute First Revised Sheet No. 62 FERC Electric Tariff Superseding Substitute Original Sheet No. 62 APPENDIX A Page 25 of 43 TAMPA ELECTRIC COMPANY A-2 WP Monthly Energy Charges Twelve Months Ended December 31, YYYY - Actual LineDescription Notes Reference Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) (M) Fuel & Purchased Power Charge Purchased Power a/, d/ FM-1, p327.k Fuel a/, d/ FM-1, p320.5.b Fuel a/, d/ FM-1, p b Fuel a/, d/ FM-1, p b Subtotal: Fuel and Purchased Power Sum (L1 to L4) Revenue Credits 6 Off-System Sales/Revenue Credits b/ FM-1,p311.i Ancillary Service Revenues: 7 Energy Imbalance Service Ancillary Sch Generator Imbalance Service Ancillary Sch Subtotal: Revenue Credits Sum (L6 to L8) Subtotal Fuel and Purchased Power less Energy Revenue Credits L5 - L Total Energy Less Non-Requirements Sales for Resale (mwh) a/ FM-1, p401b.41.b - 41.c Fuel and Purchased Power Charge ($/kwh) (L10 / L11) / Transmission Loss Factor (TLF) c/ A-2, Footnote b/(4) TLF L12 / L Notes a/ References refer to the annual FERC Form 1. The total in column (M) may vary from FERC Form 1 pages as the company will book December as an estimate and January with a corresponding true-up. b/ Reference is to the annual FERC Form 1. The credits will include fuel, margins, and variable O&M. c/ The Transmission Loss Factor (TLF), Schedule A-2, footnote b/(4), is updated annually in Tampa Electric's FERC A/B filing, Schedule C. It is effective May of each year; however, the loss factor applied for this energy calculation will only update annually each August to coincide with the Annual Update process. d/ Prior Period Adjustments will be included when applicable. 14 Fuel & Purchased Power Charge ("FPPC") ($/kwh) Adjusted by

73 Tampa Electric Company Second Substitute First Revised Sheet No. 63 FERC Electric Tariff Superseding Substitute First Revised Sheet No. 63 APPENDIX A Page 26 of 43