Residential General Service Less Than 50 kw General Service - 50 to 999,000 kw 1,000 to 4,999 kw Large Use Standby - General Service kw

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1 Page 1 of 65 Residential This classification refers to an account where the electricity is used exclusively in a separately metered living accommodation. Customers shall be residing in singledwelling units that consist of a detached house or one unit of a semidetached, duplex, triplex or quadruplex house, with a residential zoning. Separately metered dwellings within a town house complex or apartment building also qualify as residential customers. Bulk metered residential buildings with up to six units also qualify as residential customers General Service Less Than 50 kw This classification refers to a nonresidential account whose monthly average peak demand is less than, or is forecast to be less than 50 kw. General Service 50 to 999,000 kw This classification refers to a nonresidential account whose monthly average peak demand is equal to or greater than 50 kw but less than 1,000 kw, or is forecast to be equal to or greater than 50 kw but less than 1,000 kw and with an interval meter. This rate also applies to bulk metered residential apartment buildings or the house service of a residential apartment building with more than 6 units. 1,000 to 4,999 kw This classification refers to a nonresidential account whose monthly average peak demand is equal to or greater than 1,000 kw but less than 5,000 kw, or is forecast to be equal to or greater than 1,000 kw but less than 5,000 kw. This rate also applies to bulk metered residential apartment buildings or the house service of a residential apartment building with more than 6 units. Large Use This classification applies to an account whose average monthly maximum demand used for billing purposes is equal to or greater than, or is forecast to be equal to or greater than, 5,000 kw. Standby General Service kw This classification refers to a nonresidential account whose monthly average peak demand is equal to or greater than 50 kw but less than 1,000 kw, or is forecast to be equal to or greater than 50 kw but less than 1,000 kw that has Load Displacement Generation and requires THESL to provide backup service. This rate also applies to bulk metered residential apartment buildings or the house service of a residential apartment building with more than 6 units

2 Page 2 of 65 Standby General Service 1,000 4,999 kw This classification refers to a nonresidential account whose monthly average peak demand is equal to or greater than 1,000 kw but less than 5,000 kw, or is forecast to be equal to or greater than 1,000 kw but less than 5,000 kw that has Load Displacement Generation and requires THESL to provide backup service. This rate also applies to bulk metered residential apartment buildings or the house service of a residential apartment building with more than 6 units. Standby Large Use This classification applies to an account whose average monthly maximum demand used for billing purposes is equal to or greater than, or is forecast to be equal to or greater than, 5,000 kw that has Load Displacement Generation and requires THESL to provide backup service. This classification applies to an account taking electricity at 750 volts or less whose average monthly maximum demand at each location is less than, or is forecast to be less than, 50 kw and the consumption is unmetered. Such connections include cable TV power packs, bus shelters, telephone booths, traffic lights, railway crossings, etc. The level of the consumption will be agreed to by THESL and the customer, based on detailed manufacturer information/documentation with regard to electrical consumption of the unmetered load or periodic monitoring of actual consumption ing This classification applies to an account for roadway lighting with a Municipality, Regional Municipality, Ministry of transportation and private roadway lighting, controlled by photo cells. The consumption for these customers will be based on the calculated connected load times the required lighting times established in the approved OEB street lighting load shape template

3 Page 3 of 65 SUMMARY FINANCIAL INFORMATION Sheet O7 Amortization Output Worksheet DISTRIBUTION ASSETS: Land and Buildings 51,161,164 51,161, ,704,151 TS Primary Above 50 11,911,566 11,911, ,911,566 DS 221,232, ,232, ,744,194 Poles, Wires 2,686,335,231 2,686,335, ,582,891,523 Line Transformers 690,229, ,229, ,834,249 Services and Meters 282,893, ,893, ,840,623 General Plant 131,422, ,422, ,725,428 Equipment 180,310, ,310, ,550,424 IT Assets 246,381, ,381, ,595,788 CDM Assets (0) (0) Other Distribution Assets 81,238,668 81,238, ,385,395 Contributions and Grants (269,869,242) (269,869,242) 0 0 (260,927,182) TOTAL DISTRIBUTION ASSETS 4,313,248,095 4,313,248, ,141,256,159 NET FIXED DISTRIBUTION ASSETS: Total Distribution Assets (as above) LESS: Accumulated Amortization (2,339,358,675) (2,339,358,675) 0 0 (2,255,857,193) NET FIXED DISTRIBUTION ASSETS 1,973,889,420 1,973,889, ,885,398,966 NET SALES REVENUE Sales of Electricity (1,994,736,710) (1,994,736,710) 0 0 (1,994,736,710) Power Supply Expenses 1,994,736,710 1,994,736, ,994,736,710 SALES OF ELECTRICITY NET OF COST OF POWER DISTRIBUTION REVENUE Distribution Services Revenue (0) (0) 0 0 (0) Late Payment Charges (4,800,000) (4,800,000) 0 0 (4,800,000) Specific Service Charges (6,980,526) (6,980,526) 0 0 (6,980,526) Other Distribution Revenue (6,960,099) (6,960,099) 0 0 (6,960,099) TOTAL DISTRIBUTION REVENUE (18,740,626) (18,740,626) 0 0 (18,740,626)

4 Page 4 of 65 SUMMARY FINANCIAL INFORMATION Sheet O7 Amortization Output Worksheet DISTRIBUTION EXPENSES (before PILS): Operation 64,555,676 64,555, ,555,676 Maintenance 43,468,766 43,468, ,468,766 Billing and Collection 29,036,809 29,036, ,036,809 Community Relations 4,467,852 4,467, ,467,852 Community Relations CDM (0) (0) 0 0 (0) Administrative and General Expenses 59,350,242 59,350, ,350,242 Insurance Expense 3,211,000 3,211, ,211,000 Bad Debt Expense 8,000,000 8,000, ,000,000 Advertising i Expenses (0) (0) 0 0 (0) Charitable Contributions (0) (0) 0 0 (0) Amortization of Assets 167,002, ,002, ,002,965 Other Distribution Expenses 6,737,658 6,737, ,737,658 TOTAL DISTRIBUTION EXPENSES (before PILs) 385,830, ,830, ,830,969 PILS AMOUNT WORKING CAPITAL CALCULATION Cost of Power Power Supply Expenses 1,994,736,710 1,994,736, ,994,736,710 TOTAL COST OF POWER 1,994,736, ,994,736, ,994,736, Expenses Operation 64,555,676 64,555, ,555,676 Maintenance 43,468,766 43,468, ,468,766 Billing and Collection 29,036,809 29,036, ,036,809 Community Relations 4,467,852 4,467, ,467,852 Community Relations CDM ) (0) Administrative and General Expenses 59,350,242 59,350, ,350,242 Insurance Expense 3,211,000 3,211, ,211,000 Bad Debt Expense 8,000,000 8,000, ,000,000 Advertising Expenses (0) Charitable Contributions (0) Other Distribution Expenses 6,737,658 6,737, ,737,658 TOTAL EXPENSES 218,828, ,828, ,828,003 TOTAL FOR WORKING CAPITAL CALCULATION 2,213,564,713 2,213,564, ,213,564,713

5 2010 COST ALLOCATION INFORMATION FILING Sheet I4 Break Out Worksheet First Run Page 5 of 65 Instructions: This is an input sheet for the Break Out of Distribution Assets, Contributed Capital, Amortization, and Amortization Expenses. **Please see Handbook for detailed instructions** Enter Net Fixed Assets from approved EDR, Sheet 31, cell F12 $1,885,398,966 RATE BASE AND DISTRIBUTION ASSETS Account Description Break out Functions BREAK OUT (%) BREAK OUT ($) After BO BALANCE SHEET ITEMS Contributed Capital 1995 Accumulated Accumulated Depreciation Depreciation 2105 Capital 2105 Fixed Assets Contribution Only Accumulated Depreciation 2120 Asset net of Accumulated Depreciation and Contributed Capital 1565 Conservation and Demand $15,702,253 15,702,253 9,931,146 Management $ (5,771,107) $ $1,256, Land $2,154,002 ($2,154,002) Land Station >50 kv 21.10% $454, ,416 $ $ 454, Land Station <50 kv 78.90% $1,699,587 1,699,587 $ $ 1,699, Land Rights Land Rights Station >50 kv $ $ Land Rights Station <50 kv % $ $ 1808 Buildings and Fixtures $48,055,399 ($48,055,399) Buildings and Fixtures > 50 kv 3.08% $1,480,358 1,480,358 ($573,262) $ 907,096 $37, Buildings and Fixtures < 50 KV 96.92% $46,575,041 46,575,041 $ (17,051,867) $ 29,523,174 $891, Leasehold Improvements Leasehold Improvements >50 kv Leasehold Improvements <50 kv % 1815 Transformer Station Equipment $10,431,208 10,431,208 Normally Primary above 50 kv ($3,731,880) $ 6,699, Distribution Station Equipment Normally Primary below 50 kv $207,744,194 ($207,744,194) Distribution Station Equipment Normally Primary below 50 kv 0.00% (Bulk) $ Distribution Station Equipment Normally Primary below 50 kv 95.60% $198,593, ,593, ,067,432 Primary) ($85,526,245) Distribution Station Equipment Normally Primary below 50 kv 4.40% $9,150,517 9,150,517 8,740,622 (Wholesale Meters) $ (409,895) 1825 Storage Battery Equipment Storage Battery Equipment <50 kv % 1830 Poles, Towers and Fixtures $349,711,402 ($349,711,402) Poles, Towers and Fixtures Subtransmission Bulk Delivery Poles, Towers and Fixtures 52.98% $185,277, ,277,101 Primary ($5,987,425) $1,537,283 $ (87,285,033) 93,541, Poles, Towers and Fixtures 47.02% $164,434, ,434,301 Secondary $ (77,465,878) 86,968, Overhead Conductors and Devices $256,283,760 ($256,283,760) Overhead Conductors and Devices Subtransmission Bulk Delivery Overhead Conductors and Devices 52.98% $135,779, ,779,136 39,987,240 Primary ($6,863,467) $1,555,535 ($90,483,964) $4,549, Overhead Conductors and Devices 47.02% $120,504, ,504,624 40,199,679 Secondary ($80,304,945) $4,281, Underground Conduit $1,119,397,412 ($1,119,397,412) Underground Conduit Bulk Delivery Underground Conduit Primary 73.74% $825,443, ,443,652 ($39,833,513) $6,554,191 ($405,655,309) 386,509,020 $28,984, Underground Conduit Secondary 26.26% $293,953, ,953,760 ($59,750,269) $9,831,286 ($144,460,380) 99,574,397 $8,761, Underground Conductors and Devices $534,671,831 ($534,671,831) EXPENSE ITEMS Amortization Amortization of Amortization of Amortization of Expense Intangibles and Electric Plant Limited Term Property, Plant, Other Electric Acquisition Electric Plant and Equipment Plant Adjustments $291,419 $5,596,821 $298,353 $6,558,101 $6,032,956

6 2010 COST ALLOCATION INFORMATION FILING Sheet I4 Break Out Worksheet First Run Page 6 of 65 Instructions: This is an input sheet for the Break Out of Distribution Assets, Contributed Capital, Amortization, and Amortization Expenses. **Please see Handbook for detailed instructions** Enter Net Fixed Assets from approved EDR, Sheet 31, cell F12 $1,885,398,966 RATE BASE AND DISTRIBUTION ASSETS Account Description Break out Functions BREAK OUT (%) BREAK OUT ($) After BO BALANCE SHEET ITEMS Contributed Capital 1995 Accumulated Accumulated Depreciation Depreciation 2105 Capital 2105 Fixed Assets Contribution Only Accumulated Depreciation 2120 Asset net of Accumulated Depreciation and Contributed Capital EXPENSE ITEMS Amortization Amortization of Amortization of Amortization of Expense Intangibles and Electric Plant Limited Term Property, Plant, Other Electric Acquisition Electric Plant and Equipment Plant Adjustments Underground Conductors and Devices Bulk Delivery Underground Conductors and 73.74% $394,267, ,267, ,862,718 Devices Primary ($49,391,434) $9,483,100 ($180,495,956) $13,064, Underground Conductors and 26.26% $140,404, ,404,823 62,824,532 Devices Secondary ($16,463,811) $3,161,033 ($64,277,513) $4,697, Line Transformers $664,615, ,615,456 ($71,330,787) $13,577,685 ($344,918,083) 261,944,271 $20,685, Services $342,326, ,326,403 ($9,257,000) $914,075 ($186,618,169) 147,365,309 $12,307, Meters $201,921, ,921,835 ($2,049,476) $654,987 ($110,441,743) 90,085,603 $8,723,523 Total $3,753,015,155.0 $3,753,015,155 ($260,927,182) $47,269,175 ($1,885,471,229) 1,653,885,919 $127,017,326 SUB TOTAL from I3 $3,753,015,155

7 2010 COST ALLOCATION INFORMATION FILING Sheet I4 Break Out Worksheet First Run Page 7 of 65 Instructions: This is an input sheet for the Break Out of Distribution Assets, Contributed Capital, Amortization, and Amortization Expenses. **Please see Handbook for detailed instructions** Enter Net Fixed Assets from approved EDR, Sheet 31, cell F12 $1,885,398,966 RATE BASE AND DISTRIBUTION ASSETS Account Description Break out Functions BREAK OUT (%) BREAK OUT ($) After BO General Plant Break out Functions BALANCE SHEET ITEMS Contributed Capital 1995 Contributed Capital 1995 Accumulated Accumulated Depreciation Depreciation 2105 Capital 2105 Fixed Assets Contribution Only Accumulated Depreciation 2105 Capital Contribution Accumulated Depreciation 2105 Fixed Assets Only Accumulated Depreciation 2120 Accumulated Depreciation 2120 Asset net of Accumulated Depreciation and Contributed Capital Net Asset EXPENSE ITEMS Amortization Amortization of Amortization of Amortization of Expense Intangibles and Electric Plant Limited Term Property, Plant, Other Electric Acquisition Electric Plant and Equipment Plant Adjustments Amortization of Amortization of Intangibles and Limited Term Other Electric Electric Plant Plant Amortization Expense Property, Plant, and Equipment 1905 Land $1,911,491 1,911,491 $ $ 1,911, Land Rights $ $ $ 1908 Buildings and Fixtures $107,066, ,066,369 $ (37,653,930) $ 69,412,439 $1,885, Leasehold Improvements $19,764,474 19,764,474 $ $ (11,177,587) $ 8,586,887 $3,492, Office Furniture and Equipment $26,059,201 26,059,201 $ (20,307,226) $ 5,751, , Computer Equipment Hardware $53,012,174 53,012,174 $ (45,168,795) $ 7,843,379 3,733, Computer Software $178,354, ,354,989 $ (127,755,363) $ 50,599,626 16,537, Transportation Equipment $73,020,832 73,020,832 $ (48,008,867) $ 25,011,965 $ 5,147, Stores Equipment $5,506,283 5,506,283 $ (5,472,220) $ 34,063 7, Tools, Shop and Garage Equipment $33,454,036 33,454,036 $ (24,572,317) $ 8,881,719 1,447, Measurement and Testing $4,528,922 Equipment 4,528,922 $ (4,222,506) $ 306,416 91, Power Operated Equipment $ 1955 Communication Equipment $30,802,056 30,802,056 $ (26,153,033) $ 4,649,023 1,929, Miscellaneous Equipment $104, ,582 $ (104,582) $ Load Management Controls $4,057,060 Customer Premises 4,057,060 $ (4,345,890) $ 288, , Load Management Controls Utility $554,382 Premises 554,382 $ (554,382) $ System Supervisory Equipment $59,082,265 59,082,265 $ (35,187,908) $ 23,894,357 2,548, Other Tangible Property $ 2005 Property Under Capital Leases $905, ,653 $ (750,789) $ 154,864 $ 111, Electric Plant Purchased or Sold $ Amortization of Electric Plant Acquisition Adjustments Total $598,184,768 $598,184,768 ($380,257,808) ($11,177,587) $206,749,373 $34,592,727 $3,492,100 SUB TOTAL from I3 $598,184,768 I3 Directly Allocated $24,763,674 Grand Total $4,375,963,597 $4,351,199,923 ($260,927,182) $47,269,175 ($2,265,729,037) ($11,177,587) $1,860,635,292 $161,610,053 $3,492,100 To be Prorated 1995 Contributed Capital 1995 ($260,927,182.00) $260,927, Balanced 2105 Accumulated Depreciation 2105 ($2,218,459,862) $2,218,459,862 Balanced 2120 Accumulated Depreciation 2120 ($11,177,587) 177 $11,177, Balanced Total ($2,490,564,631) Net Fixed Assets Net Assets $1,885,398,966 Match EDR Amortization Expenses 5705 Amortization Expense Property, Plant, and Equipment $161,610,053 ($161,610,053) Balanced 5710 Amortization of Limited Term Electric Plant $3,492,100 ($3,492,100) Balanced 5715 Amortization of Intangibles and Other Electric Plant Balanced 5720 Amortization of Electric Plant Acquisition Adjustments Balanced Total Amortization Expense $165,102,153

8 Page 8 of COST ALLOCATION INFORMATION FILING Sheet I5 Miscellaneous Data Worksheet First Run kms of Roads in Service Area Where Distribution Lines Exist 5365 Deemed Equity Component of Rate Base (%) 40% Residential GS <50 GS>50 Non GS> 50 Large Use >5MW Instructions (Cont'd): Step 3: Insert Approved Monthly Service Charge (Please refer to Approved EDR Sheet 85 column W) Step 4: Insert Smart Meter Adder Included in Approved Monthly Service Charge (Please refer to Approved EDR Sheet 85 column T)

9 2010 COST ALLOCATION INFORMATION FILING Page 9 of 65 Sheet I6 Customer Data Worksheet First Run Total kwhs 24,865,322, Total kvas 42,949,353 Total Approved Distribution Revenue ($) 540,468, ID Total Residential GS <50 Non Large Use >5MW Billing Data kwh from approved EDR model, Sheet 71, Col M CEN 24,865,322,485 5,081,028,663 2,229,476,310 5,414,297,740 4,720,042,472 4,880,642,723 2,378,122, ,298,944 52,413,320 kw from approved EDR model, Sheet 71, Col S CDEM 42,949,353 15,601,975 10,909,602 11,142,188 4,974, ,183 kw, included in CDEM, from customers with line transformer allowance from approved EDR model, Sheet 63, Col P 18,642,123 1,609,571 3,671,200 8,646,551 4,714,802 Optional kwh, included in CEN, from customers that receive a line transformation allowance on a kwh basis. In most cases this will not be applicable and will be left blank. KWh excluding KWh from Wholesale Market Participants CEN EWMP 25,093,457,664 5,081,028,663 2,229,476,310 5,414,297,740 4,720,042,472 4,880,642,723 2,606,257, ,298,944 52,413,320 kwh 30 year weather normalized amount Approved Distribution Rev from approved EDR, Sheet 71, Col AK + Sheet 73 Col H CREV $540,468, ,342,267 68,140,959 93,997,103 64,062,975 58,744,311 23,547,573 9,033,550 2,599,805 Bad Debt 3 Year Historical Average from Approved EDR Model BDHA $8,000,000 $4,886,637 $2,048,000 $723,125 $176,191 $165,961 $86 Late Payment 3 Year Historical Average LPHA $4,800,000 $2,565,095 $1,047,908 $693,752 $237,253 $217,007 $38,985 Weighting Factor Services Weighting Factor Billings Number of Bills CNB 4,632,574 3,689, , ,485 33,824 6, Number of Connections () CCON 111,978 90,196 21,782

10 Page 10 of 65 ID Total Residential GS <50 Non Large Use >5MW Billing Data Total Number of Customer from Approved EDR, Sheet 71, Col H 614,841 65,747 9,457 2, excluding connections CCA 693,452 Bulk Customer Base CCB Primary Customer Base CCP 693, ,841 65,747 9,457 2, Line Transformer Customer Base CCLT 691, ,841 65,747 8,481 1, Secondary Customer Base CCS 683, ,841 65,747 2, Weighted Services CWCS 889, , ,493 25,444 5, ,196 21,782 Weighted Meter Capital CWMC 154,379, ,432,627 14,911,949 19,748,816 6,482,974 4,332, ,000 Weighted Meter Reading CWMR 5,975,006 4,160,298 1,586, ,246 Weighted Bills CWNB 6,351,652 3,689,046 1,577, , ,769 43,419 8, ,440 Data Mismatch Analysis Revenue with 30 year weather normalized kwh

11 2010 COST ALLOCATION INFORMATION FILING Page 11 of 65 Sheet I7.1 Meter Capital Worksheet First Run Residential GS <50 NON Number of Weighted Weighted Number of Weighted Weighted Number of Weighted Weighted Percentage Weighted Factor 70.24% 10% 13% Cost Relative to Residential Average Cost Total 614, ,432, ,747 14,911, ,457 19,748,816 2,088 Meter Types Cost per Meter (Installed) Single Phase 200 Amp Urban 50 17, , Network Meter (Costs to be updated) , Threephase No demand Smart Meters 225 7, Demand without IT (usually threephase) Demand with IT 2, ,000 2,100,000 9,388 19,714,130 Demand with IT and Interval Capability Secondary 2, Demand with IT and Interval Capability Primary 10, Demand with IT and Interval Capability Special (WMP) 40, LDC Specific , , LDC Specific , , LDC Specific

12 2010 COST ALLOCATION INFORM Toronto HydroElectric Syste Page 12 of 65 Sheet I7.1 Meter Capital Wor Large Use >5MW Number of Weighted Weighted Number of Weighted Weighted Number of Weighted Weighted Percentage Weighted Factor Cost Relative to Residential Average Cost Total 4% 3% 0% ,819 6,482,974 2, ,332,748 8, ,000 10,000 Meter Types Cost per Meter (Installed) Single Phase 200 Amp Urban 50 Network Meter (Costs to be updated) 150 Threephase No demand 210 Smart Meters 225 Demand without IT (usually threephase) 500 Demand with IT 2,100 Demand with IT and Interval Capability Secondary 2,300 Demand with IT and Interval Capability Primary 10,000 Demand with IT and Interval Capability Special (WMP) 40,000 LDC Specific LDC Specific LDC Specific ,

13 2010 COST ALLOCATION INFORM Toronto HydroElectric Syste Page 13 of 65 Sheet I7.1 Meter Capital Wor TOTAL Number of Weighted Weighted Number of Weighted Weighted Number of Weighted Weighted Percentage Weighted Factor Cost Relative to Residential Average Cost Total 0% 0% 100% , ,379, Meter Types Cost per Meter (Installed) Single Phase 200 Amp Urban 50 Network Meter (Costs to be updated) 150 Threephase No demand 210 Smart Meters 225 Demand without IT (usually threephase) 500 Demand with IT 2,100 Demand with IT and Interval Capability Secondary 2,300 Demand with IT and Interval Capability Primary 10,000 Demand with IT and Interval Capability Special (WMP) 40,000 LDC Specific LDC Specific LDC Specific , , , , , , , ,

14 2010 COST ALLOCATION INFORMATION FILING Page 14 of 65 Sheet I7.2 Meter Reading Worksheet First Run Weighting Factors based on Contractor Pricing Description Residential GS <50 NON Units Weighted Factor Weighted Average Costs Units Weighted Factor Weighted Average Costs Units Weighted Factor Weighted Average Costs Percentage Cost Relative to Residential Average 69.63% 26.55% 3.82% Total 3,689,046 4,160, ,960 1,586, , , Factor Residential Urban Outside ,222,708 3,222, Residential Urban Outside with other services Residential Urban Inside , , Residential Urban Inside with other services Residential Rural Outside ,914 14, Residential Rural Outside with other services LDC Specific LDC Specific GS Walking ,418 1,560, , ,417 GS Walking with other services ,542 25,625 1,276 3,829

15 2010 COST ALLOCATION INF Toronto HydroElectric S Page 15 of 65 Sheet I7.2 Meter Reading Weighting Factors based on Contractor Pricing Description Large Use >5MW Units Weighted Factor Weighted Average Costs Units Weighted Factor Weighted Average Costs Units Weighted Factor Weighted Average Costs Percentage Cost Relative to Residential Average Total 0.00% 0.00% 0.00% Factor Residential Urban Outside 1.00 Residential Urban Outside with other services 1.00 Residential Urban Inside 2.00 Residential Urban Inside with other services 1.00 Residential Rural Outside 3.00 Residential Rural Outside with other services 2.00 LDC Specific 1 LDC Specific 2 GS Walking 2.00 GS Walking with other services

16 2010 COST ALLOCATION INF Toronto HydroElectric S Page 16 of 65 Sheet I7.2 Meter Reading Weighting Factors based on Contractor Pricing 7 9 Description TOTAL Units Weighted Factor Weighted Average Costs Units Weighted Factor Weighted Average Costs Units Weighted Factor Weighted Average Costs Percentage Cost Relative to Residential Average Total 0.00% 0.00% % ,591,491 5,975,006 5 Factor Residential Urban Outside 1.00 Residential Urban Outside with other services 1.00 Residential Urban Inside 2.00 Residential Urban Inside with other services 1.00 Residential Rural Outside 3.00 Residential Rural Outside with other services 2.00 LDC Specific 1 LDC Specific 2 GS Walking 2.00 GS Walking with other services ,222,708 3,222, , , ,914 14, ,627 1,785, ,818 29,454

17 2010 COST ALLOCATION INFORMATION FILING Page 17 of 65 Sheet I8 Demand Data Worksheet First Run This is an input sheet for Primary 3.30% 3.30% 3.30% 3.30% 3.30% 1.41% 3.30% 3.30% Secondary 2.27% 2.27% 2.27% 2.27% 2.27% 2.27% 2.27% CP TEST RESULTS NCP TEST RESULTS Coincident Peak 1 CP 4 CP 12 CP Noncoincident Peak 1 NCP 4 NCP 12 NCP 12 CP 4 NCP Indicator CP 1 CP 4 CP 12 Indicator NCP 1 NCP 4 NCP Customer Classes Total Residential GS <50 Non Large Use >5MW COINCIDENT PEAK 1 CP Transformation CP TCP1 4,506,473 1,144, ,754 1,013, , , ,030 6,732 Bulk Delivery CP BCP1 4,506,473 1,144, ,754 1,013, , , ,030 6,732 Total Sytem CP DCP1 4,506,473 1,144, ,754 1,013, , , ,030 6,732 4 CP Transformation CP TCP4 17,009,313 4,442,171 2,034,801 3,877,872 2,181,303 3,010,859 1,411,248 24,330 26,728 Bulk Delivery CP BCP4 17,009,313 4,442, ,034,801 3,877, ,181,303 3,010,859 1,411,248 24,330 26,728 Total Sytem CP DCP4 17,009,313 4,442,171 2,034,801 3,877,872 2,181,303 3,010,859 1,411,248 24,330 26, CP Transformation CP TCP12 46,789,781 11,700,684 5,142,550 11,135,766 6,052,239 8,494,213 3,999, ,741 83,975 Bulk Delivery CP BCP12 46,789,781 11,700,684 5,142,550 11,135,766 6,052,239 8,494,213 3,999, ,741 83,975 Total Sytem CP DCP12 46,789,781 11,700,684 5,142,550 11,135,766 6,052,239 8,494,213 3,999, ,741 83,975 NON CO_INCIDENT PEAK 1 NCP Classification NCP from Load Data Provider DNCP1 4,788,341 1,413, ,514 1,080, , , ,027 27,468 8,340 Primary NCP PNCP1 5,529,743 1,413, ,514 1,910, , , ,027 27,468 7,908 Line Transformer NCP LTNCP1 4,217,275 1,413, ,514 1,713, , ,280 20,302 27,468 7,908 Secondary NCP SNCP1 2,674,569 1,413, , ,075 68,075 18,228 27,468 7,908 4 NCP Classification NCP from Load Data Provider DNCP4 18,300,148 4,963,949 2,241,255 4,506,154 1,817,624 3,126,589 1,502, ,185 32,671 Primary NCP PNCP4 20,216,096 4,963,949 2,241,255 6,888,620 1,351,107 3,126,589 1,502, ,185 32,671 Line Transformer NCP LTNCP4 15,200,183 4,963,949 2,241,255 6,177, , ,296 78, ,185 32,671 Secondary NCP SNCP4 9,539,411 4,963,949 2,241,255 1,853, ,933 70, ,185 32, NCP Classification NCP from Load Data Provider DNCP12 50,438,590 13,303,145 5,944,375 12,425,728 5,201,460 8,901,962 4,258, ,851 90,485 Primary NCP PNCP12 48,924,257 13,303,145 5,944,375 12,314,021 3,798,835 8,901,962 4,258, ,851 90,485 Line Transformer NCP LTNCP12 35,431,107 13,303,145 5,944,375 11,043,650 2,520,485 1,993, , ,851 90,485 Secondary NCP SNCP12 23,919,483 13,303,145 5,944,375 3,313, , , ,851 90,485

18 USoA Account # Accounts Direct Total Allocated to Rate Classifications? Page 18 of 65 Residential GS <50 GS>50 Non GS> 50 Intermediat Large Use >5MW metered Scattered L Instructions: To Allocate Capital Contributions by Rate Classification, Input on Next Line 1995 Contributions and Grants Credit Yes 1805 Land Yes 1806 Land Rights Yes 1808 Buildings and Fixtures Yes 1810 Leasehold Improvements Yes 1815 Transformer Station Equipment Normally Primary above 50 kv Yes 1820 Distribution Station Equipment Normally Primary below 50 kv Yes 1825 Storage Battery Equipment Yes 1830 Poles, Towers and Fixtures Yes 1835 Overhead Conductors and Devices Yes 1840 Underground Conduit $34,911,549 Yes $1,221,904 $5,516,025 $28,173, Underground Conductors and Devices $16,071,869 Yes $562,515 $2,539,355 $12,969, Line Transformers Yes 1855 Services Yes 1860 Meters Yes 1905 Land Yes 1906 Land Rights Yes 1908 Buildings and Fixtures Yes 1910 Leasehold Improvements Yes 1915 Office Furniture and Equipment Yes 1920 Computer Equipment Hardware Yes 1925 Computer Software Yes 1930 Transportation Equipment Yes 1935 Stores Equipment Yes 1940 Tools, Shop and Garage Equipment Yes 1945 Measurement and Testing Equipment Yes 1950 Power Operated Equipment Yes 1955 Communication Equipment Yes 1960 Miscellaneous Equipment Yes 1970 Load Management Controls Customer Premises Yes 1975 Load Management Controls Utility Premises Yes 1980 System Supervisory Equipment Yes 1990 Other Tangible Property Yes

19 USoA Account # Accounts Direct Total Allocated to Rate Classifications? Page 19 of 65 Residential GS <50 GS>50 Non GS> 50 Intermediat Large Use >5MW metered Scattered L Instructions: To Allocate Capital Contributions by Rate Classification, Input on Next Line 1995 Contributions and Grants Credit Yes 2005 Property Under Capital Leases Yes 2010 Electric Plant Purchased or Sold Yes 2050 Completed Construction Not Classified Electric Yes Accum. Amortization of Electric Utility Plant Property, Plant, & Equipment ($26,219,744) Yes 917,691 4,142,720 21,159,333 Accumulated Amortization of Electric Utility Plant Intangibles Yes Directly Allocated Net Fixed Assets $866,728 $3,912,660 $19,984, Operation Supervision and Engineering Yes 5010 Load Dispatching Yes 5012 Station Buildings and Fixtures Expense Yes 5014 Transformer Station Equipment Operation Labour Yes 5015 Transformer Station Equipment Operation Supplies and Expenses Yes 5016 Distribution Station Equipment Operation Labour Yes 5017 Distribution Station Equipment Operation Supplies and Expenses Yes 5020 Overhead Distribution Lines and Feeders Operation Labour Yes Overhead Distribution Lines & Feeders Operation Supplies and Expenses Yes Overhead Subtransmission Feeders Operation Yes Overhead Distribution Transformers Operation Yes Underground Distribution Lines and Feeders Operation Labour $57,925 Yes $2,085 $7,531 $48,309

20 USoA Account # Accounts Direct Total Allocated to Rate Classifications? Page 20 of 65 Residential GS <50 GS>50 Non GS> 50 Intermediat Large Use >5MW metered Scattered L Instructions: To Allocate Capital Contributions by Rate Classification, Input on Next Line 1995 Contributions and Grants Credit Yes Underground Distribution Lines & 5045 Feeders Operation Supplies & Expenses $199,564 Yes $7,184 $25,944 $166, Underground Subtransmission Feeders Operation Yes 5055 Underground Distribution Transformers Operation $11,718,646 Yes $41,255 $3,066,054 $5,451,703 $3,159, Meter Expense Yes 5070 Customer Premises Operation Labour Yes 5075 Customer Premises Materials and Expenses Yes 5085 Miscellaneous Distribution Expense Yes 5090 Underground Distribution Lines and Feeders Rental Paid Yes 5095 Overhead Distribution Lines and Feeders Rental Paid Yes 5096 Other Rent Yes 5105 Maintenance Supervision and Engineering Yes 5110 Maintenance of Buildings and Fixtures Distribution Stations Yes 5112 Maintenance of Transformer Station Equipment Yes 5114 Maintenance of Distribution Station Equipment Yes 5120 Maintenance of Poles, Towers and Fixtures Yes 5125 Maintenance of Overhead Conductors and Devices Yes 5130 Maintenance of Overhead Services Yes 5135 Overhead Distribution Lines and Feeders Right of Way Yes 5145 Maintenance of Underground Conduit Yes 5150 Maintenance of Underground Conductors and Devices $265,210 Yes $9,548 $34,476 $221,186

21 USoA Account # Accounts Direct Total Allocated to Rate Classifications? Page 21 of 65 Residential GS <50 GS>50 Non GS> 50 Intermediat Large Use >5MW metered Scattered L Instructions: To Allocate Capital Contributions by Rate Classification, Input on Next Line 1995 Contributions and Grants Credit Yes 5155 Maintenance of Underground Services Yes 5160 Maintenance of Line Transformers Yes 5175 Maintenance of Meters Yes 5305 Supervision Yes 5310 Meter Reading Expense Yes 5315 Customer Billing Yes 5320 Collecting Yes 5325 Collecting Cash Over and Short Yes 5330 Collection Charges Yes 5335 Bad Debt Expense Yes 5340 Miscellaneous Customer Accounts Expenses Yes 5405 Supervision Yes 5410 Community Relations Sundry Yes 5415 Energy Conservation Yes 5420 Community Safety Program Yes 5425 Miscellaneous Customer Service and Informational Expenses Yes 5505 Supervision Yes 5510 Demonstrating and Selling Expense Yes 5515 Advertising Expense Yes 5520 Miscellaneous Sales Expense Yes 5605 Executive Salaries and Expenses Yes 5610 Management Salaries and Expenses Yes 5615 General Administrative Salaries and Expenses Yes 5620 Office Supplies and Expenses Yes 5625 Administrative Expense Transferred Credit Yes 5630 Outside Services Employed Yes 5635 Property Insurance Yes 5640 Injuries and Damages Yes 5645 Employee Pensions and Benefits Yes 5650 Franchise Requirements Yes 5655 Regulatory Expenses Yes

22 USoA Account # Accounts Direct Total Allocated to Rate Classifications? Page 22 of 65 Residential GS <50 GS>50 Non GS> 50 Intermediat Large Use >5MW metered Scattered L Instructions: To Allocate Capital Contributions by Rate Classification, Input on Next Line 1995 Contributions and Grants Credit Yes 5660 General Advertising Expenses Yes 5665 Miscellaneous General Expenses Yes 5670 Rent Yes 5675 Maintenance of General Plant Yes 5680 Electrical Safety Authority Fees Yes 5705 Amortization Expense Property, Plant, and Equipment $1,900,813 Yes $66,528 $300,329 $1,533, Amortization of Limited Term Electric Plant Yes 5715 Amortization of Intangibles and Other Electric Plant Yes 5720 Amortization of Electric Plant Acquisition Adjustments Yes 6105 Taxes Other Than Income Taxes Yes 6205 Donations Yes 6210 Life Insurance Yes 6215 Penalties Yes 6225 Other Deductions Yes Total Expenses $41,255 $3,151,399 $5,819,983 $5,129,521 Depreciation Expense $66,528 $300,329 $1,533,956

23 USoA Account # Accounts Direct Total Allocated to Rate Classifications? Page 23 of 65 Residential GS <50 GS>50 Non GS> 50 Intermediat Large Use >5MW metered Scattered L Instructions: To Allocate Capital Contributions by Rate Classification, Input on Next Line 1995 Contributions and Grants Credit Yes Total Net Fixed Assets Excluding Gen Plant $3,753,015,155 Allocated Residential GS <50 GS>50 Non GS> 50 Intermediat Large Use >5MW metered Scattered L Approved Total PILs $23,419,213 $154,528 $5,408 $24,415 $124,704 Approved Total Return on Debt $68,960,160 $455,023 $15,926 $71,894 $367,203 Approved Total Return on Equity $69,280,181 $457,134 $16,000 $72,227 $368,907 Total $41,255 $3,188,733 $5,988,520 $5,990,335

24 2010 Page 24 of 65 Sheet O1 Revenue to Cost Summary Worksheet First Run 54.3% 21.4% 3.1% 0.9% 0.8% 0.2% Rate Base GS>50 Rims and Total Residential GS <50 Large Use >5MW Assets Non crev Distribution Revenue (sale) $540,468,543 $220,342,267 $68,140,959 $58,744,311 $23,547,573 $9,033,550 $2,599,805 $158,060,078 mi Miscellaneous Revenue (mi) $18,740,626 $10,178,752 $4,016,186 $572,591 $177,641 $156,651 $40,093 $3,598,712 Total Revenue $559,209,169 $230,521,019 $72,157,145 $59,316,902 $23,725,214 $9,190,200 $2,639,898 $161,658,790 Expenses di Distribution Costs (di) $94,932,636 $38,046,672 $12,209,729 $9,129,481 $4,178,250 $2,826,204 $697,765 $27,844,536 cu Customer Related Costs (cu) $49,605,916 $30,949,829 $10,413,643 $579,397 $61,648 $545,976 $138,070 $6,917,353 ad General and Administration (ad) $73,766,752 $35,036,124 $11,175,184 $4,979,554 $2,171,551 $1,919,169 $472,776 $18,012,394 dep Depreciation and Amortization (dep) $165,102,153 $78,655,301 $21,382,425 $10,682,259 $4,574,718 $6,463,860 $1,563,438 $41,780,153 INPUT PILs (INPUT) $23,264,685 $10,779,107 $2,979,355 $1,631,639 $710,396 $884,485 $214,226 $6,065,477 INT Interest $68,505,138 $31,740,134 $8,773,001 $4,804,521 $2,091,831 $2,604,451 $630,810 $17,860,390 Total Expenses $475,177,280 $225,207,168 $66,933,336 $31,806,851 $13,788,394 $15,244,145 $3,717,084 $118,480,302 Direct $15,208,843, $5,988,520, $5,990,335, $3,229,988, NI Allocated Net Income (NI) $68,823,047 $31,887,429 $8,813,713 $4,826,817 $2,101,539 $2,616,538 $633,737 $17,943,274 Revenue Requirement (includes NI) $559,209,170 $257,094,597 $75,747,049 $42,622,188 $21,880,268 $17,860,683 $4,350,821 $139,653,564 equirement Input equals Output

25 2010 Page 25 of 65 Sheet O1 Revenue to Cost Summary Worksheet First Run 54.3% 21.4% 3.1% 0.9% 0.8% 0.2% Rate Base GS>50 Rims and Total Residential GS <50 Large Use >5MW Assets Non Rate Base Calculation Net Assets dp Distribution Plant Gross $3,753,015,155 $1,770,538,948 $487,868,013 $245,034,508 $104,872,445 $146,677,822 $35,486,426 $962,536,993 gp General Plant Gross $598,184,768 $278,131,219 $77,506,768 $40,592,160 $17,509,405 $22,881,613 $5,539,736 $156,023,866 accum dep Accumulated Depreciation ($2,229,637,449) ($1,062,231,213) ($290,484,046) ($141,659,773) ($60,281,811) ($88,405,961) ($21,378,560) ($565,196,085) co Capital Contribution ($260,927,182) ($124,022,561) ($36,299,983) ($13,943,919) ($5,546,239) ($10,366,957) ($2,503,589) ($68,243,934) Total Net Plant $1,860,635,292 $862,416,394 $238,590,753 $130,022,977 $56,553,800 $70,786,517 $17,144,012 $485,120,839 Directly Allocated Net Fixed Assets $24,763,674 $3,912,660 $19,984,286 $866,728 COP Cost of Power (COP) $1,994,736,710 $404,314,129 $177,406,748 $388,368,762 $205,356,379 $8,697,276 $4,170,700 $806,422,716 OM&A Expenses $218,305,304, $104,032,626 $33,798,556 $14,688,432 $6,411,448 $5,291,349 $1,308,611 $52,774,283 Directly Allocated Expenses $12,241,345 $5,519,654 $3,595,565 $3,126,126 Subtotal $2,225,283,359 $508,346,755 $211,205,304 $408,576,848 $215,363,391 $13,988,625 $5,479,311 $862,323, Working Capital $278,369,747 $63,591,163 $26,420,531 $51,110,540 $26,940,683 $1,749,894 $685,429 $107,871,507 Total Rate Base $2,163,768,713 $926,007,558 $265,011,283 $185,046,177 $103,478,768 $72,536,411 $17,829,442 $593,859,075 Base Input equals Output Equity Component of Rate Base $865,507,485 $370,403,023 $106,004,513 $74,018,471 $41,391,507 $29,014,564 $7,131,777 $237,543,630 Net Income on Allocated Assets $68,823,046 $5,313,851 $5,223,810 $21,521,532 $3,946,485 ($6,053,945) ($1,077,186) $39,948,500 Net Income on Direct Assets $457,134 $72,227 $368,907 $16,000 Net Income $69,280,181 $5,313,851 $5,223,810 $21,593,759 $4,315,392 ($6,053,945) ($1,077,186) $39,964,500 RATIOS ANALYSIS REVENUE TO EXPENSES % % 89.66% 95.26% % % 51.45% 60.68% 115.8% EXISTING REVENUE MINUS ALLOCATED COSTS ($1) ($26,573,578) ($3,589,903) $16,694,715 $1,844,946 ($8,670,483) ($1,710,923) $22,005,226 RETURN ON EQUITY COMPONENT OF RATE BASE 8.00% 1.43% 4.93% 29.17% 10.43% 20.87% 15.10% 16.82%

26 Page 26 of Sheet O2 Monthly Fixed Charge Min. & Max. Worksheet First Run Output sheet showing minimum and maximum level for Monthly Fixed Charge Summary Residential GS < Large Use >5MW GS>50 Rims and Non Customer Unit Cost per month Avoided Cost $5.16 $10.89 $ $ Customer Unit Cost per month Directly Related $7.23 $16.42 $ $ Customer Unit Cost per month Minimum System with PLCC Adjustment $21.01 $35.48 $ $ $16.38 $ Fixed Charge per approved 2009 EDR $16.85 $21.44 $ $2, n to be Used to Total Residential GS <50 Large Use >5MW GS>50 Rims and Non General Plant Gross Assets $598,184,768 $278,131,219 $77,506,768 $40,592,160 $17,509,405 $22,881,613 $5,539,736 $156,023,866 General Plant Accumulated Depreciation ($391,435,395) ($182,001,297) ($50,718,263) ($26,562,375) ($11,457,666) ($14,973,088) ($3,625,048) ($102,097,657) General Plant Net Fixed Assets $206,749,373 $96,129,922 $26,788,505 $14,029,785 $6,051,740 $7,908,525 $1,914,688 $53,926,208 General Plant Depreciation $38,084,827 $17,707,872 $4,934,649 $2,584,394 $1,114,777 $1,456,811 $352,700 $9,933,623 Total Net Fixed Assets Excluding General Plant $1,653,885,919 $766,286,472 $211,802,248 $115,993,192 $50,502,060 $62,877,992 $15,229,325 $431,194,631 Total Administration and General Expense $73,766,752 $35,036,124 $11,175,184 $4,979,554 $2,171,551 $1,919,169 $472,776 $18,012,394 Total O&M $144,538,552 $68,996,501 $22,623,371 $9,708,878 $4,239,897 $3,372,180 $835,835 $34,761,889

27 Page 27 of 65 Scenari o 1 Accounts included in Avoided Costs Plus General Administration Accounts Total Residential GS <50 Large Use >5MW GS>50 Rims and Non Distribution Plant CWMC $ 201,921,835 $ 141,825,630 $ 19,504,245 $ 5,667,065 $ 614,742 $ $ $34,310,153 Accumulated Amortization Accum. Amortization of Electric Utility Plant Meters only $ (111,836,232) $ (78,551,406) $ (10,802,602) $ (3,138,755) $ (340,480) $ $ ($19,002,988) Meter Net Fixed Assets $ 90,085,603 $ 63,274,224 $ 8,701,643 $ 2,528,310 $ 274,261 $ $ $15,307,165 Misc Revenue CWNB $ (2,848,000) $ (1,654,122) $ (707,519) $ (19,469) $ (3,793) $ (91) $ (646) ($462,360) NFA $ $ $ $ $ $ $ LPHA $ (4,800,000) $ (2,565,095) $ (1,047,908) $ (217,007) $ (38,985) $ $ ($931,005) Subtotal $ (7,648,000) $ (4,219,217) $ (1,755,427) $ (236,476) $ (42,778) $ (91) $ (646) ($1,393,365) Operation CWMC $ 7,701,959 $ 5,409,693 $ 743,956 $ 216,160 $ 23,448 $ $ $1,308,701 CCA $ 4,867,148 $ 3,715,547 $ 397,314 $ 3,124 $ 284 $ 545,064 $ 131,631 $74,184 Subtotal $ 12,569,107 $ 9,125,241 $ 1,141,270 $ 219,284 $ 23,732 $ 545,064 $ 131,631 $1,382,885 Billing and Collection CWMR $ 635,080 $ 442,195 $ 168,624 $ $ $ $ $24,260 CWNB $ 27,814,914 $ 16,154,933 $ 6,909,968 $ 190,140 $ 37,048 $ 893 $ 6,306 $4,515,625 Subtotal $ 28,449,993 $ 16,597,128 $ 7,078,592 $ 190,140 $ 37,048 $ 893 $ 6,306 $4,539,885 Total Operation, Maintenance and Billing $ 41,019,100 $ 25,722,369 $ 8,219,862 $ 409,424 $ 60,780 $ 545,958 $ 137,937 $5,922,770 Amortization Expense Meters $ 8,723,523 $ 6,127,218 $ 842,632 $ 244,831 $ 26,558 $ $ $1,482,284 Allocated PILs $ 1,126,101 $ 790,847 $ 108,660 $ 31,727 $ 3,445 $ $ $191,421 Allocated Debt Return $ 3,315,915 $ 2,328,727 $ 319,960 $ 93,424 $ 10,144 $ $ $563,659 Allocated Equity Return $ 3,331,303 $ 2,339,534 $ 321,445 $ 93,858 $ 10,192 $ $ $566,275 Total $ 49,867,942 $ 33,089,479 $ 8,057,131 $ 636,790 $ 68,341 $ 545,866 $ 137,292 $7,333,044

28 Page 28 of 65 Scenari Accounts included in Directly Related Customer Costs Plus General Administration Accounts Total Residential GS <50 Large Use >5MW GS>50 Rims and Non Distribution Plant CWMC $ 201,921,835 $ 141,825,630 $ 19,504,245 $ 5,667,065 $ 614,742 $ $ $34,310,153 Accumulated Amortization Accum. Amortization of Electric Utility Plant Meters $ (111,836,232) $ (78,551,406) $ (10,802,602) $ (3,138,755) $ (340,480) $ $ only ($19,002,988) Meter Net Fixed Assets $ 90,085,603 $ 63,274,224 $ 8,701,643 $ 2,528,310 $ 274,261 $ $ $15,307,165 Allocated General Plant Net Fixed Assets $ 11,288,111 $ 7,937,692 $ 1,100,574 $ 305,808 $ 32,865 $ $ $1,911,171 Meter Net Fixed Assets Including General Plant $ 101,373,713 $ 71,211,916 $ 9,802,217 $ 2,834,118 $ 307,127 $ $ Misc Revenue CWNB $ (2,848,000) $ (1,654,122) $ (707,519) $ (19,469) $ (3,793) $ (91) $ (646) ($462,360) NFA $ $ $ $ $ $ $ LPHA $ (4,800,000) $ (2,565,095) $ (1,047,908) $ (217,007) $ (38,985) $ $ ($931,005) Subtotal $ (7,648,000) $ (4,219,217) $ (1,755,427) $ (236,476) $ (42,778) $ (91) $ (646) ($1,393,365) Operation CWMC $ 7,701,959 $ 5,409,693 $ 743,956 $ 216,160 $ 23,448 $ $ $1,308,701 CCA $ 4,867,148 $ 3,715,547 $ 397,314 $ 3,124 $ 284 $ 545,064 $ 131,631 $74,184 Subtotal $ 12,569,107 $ 9,125,241 $ 1,141,270 $ 219,284 $ 23,732 $ 545,064 $ 131,631 $1,382,885 Billing and Collection CWMR $ 635,080 $ 442,195 $ 168, $ $ $ $ $24, CWNB $ 27,814,914 $ 16,154,933 $ 6,909,968 $ 190,140 $ 37,048 $ 893 $ 6,306 $4,515,625 Subtotal $ 28,449,993 $ 16,597,128 $ 7,078,592 $ 190,140 $ 37,048 $ 893 $ 6,306 $4,539,885 Total Operation, Maintenance and Billing $ 41,019,100 $ 25,722,369 $ 8,219,862 $ 409,424 $ 60,780 $ 545,958 $ 137,937 $5,922,770 Amortization Expense Meters $ 8,723,523 $ 6,127,218 $ 842,632 $ 244,831 $ 26,558 $ $ $1,482,284 Amortization Expense General Plant assigned to Meters $ 2,079,357 $ 1,462,184 $ 202,734 $ 56,332 $ 6,054 $ $ $352,052 Admin and General $ 20,816,673 $ 13,061,707 $ 4,060,335 $ 209,988 $ 31,130 $ 310,714 $ 78,022 $3,064,776 Allocated PILs $ 1,267,205 $ 890,058 $ 122,403 $ 35,565 $ 3,858 $ $ $215,321 Allocated Debt Return $ 3,731,410 $ 2,620,864 $ 360,428 $ 104,724 $ 11,360 $ $ $634,034 Allocated Equity Return $ 3,748,726 $ 2,633,026 $ 362,101 $ 105,210 $ 11,413 $ $ $636,976 Total $ 73,737,996 $ 48,298,210 $ 12,415,068 $ 929,600 $ 108,375 $ 856,581 $ 215,314 $10,914,848 $17,218,336

29 Page 29 of 65 Scenario 3 Minimum System Customer Costs Adjusted for PLCC High Limit Fixed Customer Charge USoA Account # Accounts Total Residential GS <50 Large Use >5MW GS>50 Rims and Non Distribution Plant CDMPP $ 15,702,253 $ 7,495,582 $ 2,457,738 $ 1,054,745 $ 460,610 $ 366,344 $ 90,803 $3,776,432 Poles, Towers and Fixtures $ $ $ $ $ $ $ BCP $ $ $ $ $ $ $ PNCP $ 539,268,414 $ 411,673,793 $ 44,021,428 $ 346,094 $ 31,469 $ 60,391,825 $ 14,584,445 $8,219,358 SNCP $ 251,754,128 $ 194,535,658 $ 20,802,241 $ 3,663 $ 101 $ 28,538,041 $ 6,891,852 $982,572 Overhead Conductors and Devices $ $ $ $ $ $ $ LTNCP $ 199,384,637 $ 152,657,934 $ 16,324,139 $ 28,746 $ 745 $ 22,394,652 $ 5,408,242 $2,570,179 CWCS $ 342,326,403 $ 236,625,130 $ 50,605,972 $ 44,557 $ 3,685 $ 34,712,493 $ 8,382,963 $11,951,603 CWMC $ 201,921,835 $ 141,825,630 $ 19,504,245 $ 5,667,065 $ 614,742 $ $ $34,310,153 Subtotal $ 1,550,357,669 $ 1,144,813,726 $ 153,715,764 $ 7,144,869 $ 1,111,352 $ 146,403,355 $ 35,358,305 $61,810,298 Accumulated Amortization Accum. Amortization of Electric Utility Plant Line $ (880,588,448) $ (651,137,025) $ (87,077,801) $ (3,842,072) $ (568,880) $ (83,717,331) $ (20,218,771) Transformers, Services and Meters ($34,026,567) Customer Related Net Fixed Assets $ 669,769,222 $ 493,676,702 $ 66,637,963 $ 3,302,797 $ 542,473 $ 62,686,024 $ 15,139,533 $27,783,730 Allocated General Plant Net Fixed Assets $ 84,082,373 $ 61,931,281 $ 8,428,293 $ 399,485 $ 65,005 $ 7,884,380 $ 1,903,399 $3,470,529 Customer Related NFA Including General Plant $ 753,851,594 $ 555,607,983 $ 75,066,256 $ 3,702,282 $ 607,478 $ 70,570,404 $ 17,042,932 $31,254,260 Misc Revenue CWNB $ (9,828,526) $ (5,708,419) $ (2,441,669) $ (67,187) $ (13,091) $ (316) $ (2,228) ($1,595,617) NFA $ $ $ $ $ $ $ LPHA $ (4,800,000) 000) $ (2,565,095) $ (1,047,908) $ (217,007) $ (38,985) $ $ ($931,005) Subtotal $ (14,628,526) $ (8,273,514) $ (3,489,577) $ (284,194) $ (52,076) $ (316) $ (2,228) ($2,526,622) Operating and Maintenance $ 14,110,672 $ 10,487,831 $ 1,394,093 $ 23,336 $ 9,581 $ 1,536,085 $ 371,061 $288, & 1835 $ 2,666,556 $ 2,047,326 $ 218,926 $ 925 $ 83 $ 300,339 $ 72,531 $26, $ 471,131 $ 360,719 $ 38,573 $ 68 $ 2 $ 52,917 $ 12,779 $6, & 1845 $ 2,632,577 $ 2,016,140 $ 215,591 $ 1,256 $ 114 $ 295,764 $ 71,426 $32,286 CWMC $ 7,701,959 $ 5,409,693 $ 743,956 $ 216,160 $ 23,448 $ $ $1,308,701 CCA $ 4,867,148 $ 3,715,547 $ 397,314 $ 3,124 $ 284 $ 545,064 $ 131,631 $74,184 O&M $ $ $ $ $ $ $ 1830 $ $ $ $ $ $ $ 1835 $ 1,982,834 $ 1,522,379 $ 162,792 $ 688 $ 62 $ 223,330 $ 53,934 $19, $ 446,317 $ 308,506 $ 65,979 $ 58 $ 5 $ 45,257 $ 10,929 $15, $ $ $ $ $ $ $ 1845 $ 2,711,523 $ 2,076,599 $ 222,057 $ 1,294 $ 117 $ 304,634 $ 73,568 $33, $ $ $ $ $ $ $ Subtotal $ 37,590,717 $ 27,944,740 $ 3,459,281 $ 246,908 $ 33,695 $ 3,303,390 $ 797,860 $1,804,843

30 Page 30 of 65 Billing and Collection CWNB $ 28,401,730 $ 16,495,756 $ 7,055,749 $ 194,152 $ 37,829 $ 912 $ 6,439 $4,610,892 CWMR $ 635,080 $ 442,195 $ 168,624 $ $ $ $ $24,260 BDHA $ 8,000,000 $ 4,886,637 $ 2,048,000 $ 165,961 $ 86 $ $ $899,316 Subtotal $ 37,036,809 $ 21,824,589 $ 9,272,373 $ 360,113 $ 37,915 $ 912 $ 6,439 $5,534,468 Sub Total Operating, Maintenance and Biling $ 74,627,526 $ 49,769,329 $ 12,731,654 $ 607,021 $ 71,611 $ 3,304,303 $ 804,299 $7,339,311 Amortization Expense Customer Related $ 55,716,699 $ 40,678,705 $ 5,599,773 $ 402,351 $ 93,195 $ 5,002,337 $ 1,208,548 $2,731,789 Amortization Expense General Plant assigned to $ 15,488,621 $ 11,408,219 $ 1,552,557 $ 73,588 $ 11,974 $ 1,452,364 $ 350,621 Meters $639,298 Admin and General $ 38,043,825 $ 25,272,649 $ 6,289,009 $ 311,333 $ 36,677 $ 1,880,539 $ 454,938 $3,798,681 Allocated PILs $ 9,421,430 $ 6,944,393 $ 937,375 $ 46,459 $ 7,631 $ 881,784 $ 212,963 $390,825 Allocated Debt Return $ 27,742,320 $ 20,448,442 $ 2,760,192 $ 136,804 $ 22,470 $ 2,596,500 $ 627,090 $1,150,822 Allocated Equity Return $ 27,871,063 $ 20,543,336 $ 2,773,001 $ 137,439 $ 22,574 $ 2,608,549 $ 630,000 $1,156,163 PLCC Adjustment for Line Transformer $ 3,476,437 $ 3,092,892 $ 330,879 $ 580 $ 15 $ $ $52,070 PLCC Adjustment for Primary Costs $ 7,065,647 $ 6,266,391 $ 669,551 $ 5,177 $ 470 $ $ $124,058 PLCC Adjustment for Secondary Costs $ 8,295,086 $ 7,468,837 $ 696,500 $ 5,188 $ $ $ $124,560 Total $ 215,445,788 $ 149,963,438 $ 27,457,054 $ 1,419,855 $ 213,571 $ 17,726,060 $ 4,286,231

31 Page 31 of COST ALLOCATION INFORMATION FILING Sheet O2.2 Primary Cost PLCC Adjustment Worksheet First Run Primary Conductors and Poles Cost Pool Demand Unit Cost for PLCC Adjustment to Customer Related Cost by Rate Classification Description Total Residential GS < Non Depreciation on Acct Primary Poles, Towers & Fixtures $4,262,766 $894,642 $480,129 $1,544,975 $302,679 $702,587 Depreciation on Acct Primary Overhead Conductors $2,957,439 $620,689 $333,106 $1,071,879 $209,994 $487,444 Depreciation on Acct Primary Underground Conduit $18,839,670 $3,953,951 $2,121,972 $6,828,153 $1,337,715 $3,105,145 Depreciation on Acct Primary Underground Conductors $8,491,671 $1,782,178 $956,444 $3,077,677 $602,953 $1,399,593 Depreciation on General Plant Assigned to Primary C&P $10,320,066 $2,187,480 $1,183,594 $3,778,394 $725,414 $1,656,326 Primary C&P Operations and Maintenance $12,521,868 $2,754,481 $1,478,251 $4,503,273 $874,137 $1,969,391 of General Expenses $12,245,058 $2,569,915 $1,379,200 $4,438,036 $869,463 $2,018,225 Admin and General Assigned to Primary C&P $6,413,967 $1,398,714 $730,206 $2,357,408 $434,929 $1,010,074 PILs on Primary C&P $6,344,574 $1,331,559 $714,609 $2,299,494 $450,498 $1,045,710 Debt Return on Primary C&P $18,682,217 $3,920,906 $2,104,237 $6,771,086 $1,326,535 $3,079,194 Equity Return on Primary C&P $18,768,915 $3,939,101 $2,114,002 $6,802,508 $1,332,691 $3,093,483 Total $119,848,210 $25,353,617 $13,595,749 $43,472,885 $8,467,008 $19,567,172 Primary NCP 18,964,756 3,980,203 2,136,060 6,873,488 1,346,597 3,125,762 PLCC Amount 1,251, , ,195 15,131 4, Adjustment to Customer Related Cost for PLCC $7,065,647 $6,266,391 $669,551 $95,701 $28,357 $5,177 General Plant Gross Assets $598,184,768 $278,131,219 $77,506,768 $130,793,096 $25,230,770 $40,592,160 General Plant Accumulated Depreciation ($391,435,395) ($182,001,297) ($50,718,263) ($85,587,347) ($16,510,311) ($26,562,375) General Plant Net Fixed Assets $206,749,373 $96,129,922 $26,788,505 $45,205,749 $8,720,459 $14,029,785 General Plant Depreciation $38,084,827 $17,707,872 $4,934,649 $8,327,247 $1,606,376 $2,584,394 Total Net Fixed Assets Excluding General Plant $1,653,885,919 $766,286,472 $211,802,248 $360,275,660 $70,918,970 $115,993,192 Total Administration and General Expense $73,766,752 $35,036,124 $11,175,184 $14,462,738 $3,549,656 $4,979,554 Total O&M $144,538,552 $68,996,501 $22,623,371 $27,627,656 $7,134,233 $9,708,878 Primary Conductors and Poles Gross Assets Acct Primary Poles, Towers & Fixtures $120,430,116 $25,275,113 $13,564,424 $43,648,069 $8,551,168 $19,849,233 Acct Primary Overhead Conductors $88,256,438 $18,522,704 $9,940,601 $31,987,208 $6,266,669 $14,546,383 Acct Primary Underground Conduit $536,538,374 $112,605,288 $60,432,012 $194,460,199 $38,097,031 $88,431,994 Acct Primary Underground Conductors $256,273,556 $53,785,076 $28,864,900 $92,882,465 $18,196,763 $42,238,883 Subtotal $1,001,498,483 $210,188,181 $112,801,938 $362,977,941 $71,111,631 $165,066,494 Primary Conductors and Poles Accumulated Depreciation Acct Primary Poles, Towers & Fixtures ($59,627,864) ($12,514,320) ($6,716,075) ($21,611,215) ($4,233,890) ($9,827,836) Acct Primary Overhead Conductors ($62,264,732) ($13,067,729) ($7,013,074) ($22,566,908) ($4,421,122) ($10,262,443) Acct Primary Underground Conduit ($285,307,510) ($59,878,540) ($32,135,086) ($103,405,381) ($20,258,326) ($47,024,245) Acct Primary Underground Conductors ($143,262,789) ($30,067,090) ($16,136,140) ($51,923,426) ($10,172,407) ($23,612,503) Subtotal ($550,462,895) ($115,527,678) ($62,000,375) ($199,506,930) ($39,085,745) ($90,727,027) Primary Conductor & Pools Net Fixed Assets $451,035,588 $94,660,503 $50,801,563 $163,471,010 $32,025,886 $74,339,467 General Plant Assigned to Primary C&P NFA $56,024,074 $11,875,072 $6,425,323 $20,511,598 $3,938,021 $8,991,620 Primary C&P Net Fixed Assets Including General Plant $507,059,662 $106,535,574 $57,226,887 $183,982,608 $35,963,907 $83,331,087 Acct Bulk Poles, Towers & Fixtures Acct Bulk Overhead Conductors Acct Bulk Underground Conduit Acct Bulk Underground Conductors Subtotal Acct Secondary Poles, Towers & Fixtures $106,882,296 $51,232,223 $27,494,858 $23,803,957 $3,450,091 $901,166 Acct Secondary Overhead Conductors $78,328,005 $37,545,207 $20,149,430 $17,444,578 $2,528,377 $660,414 Acct Secondary Underground Conduit $191,069,944 $91,586,151 $49,151,647 $42,553,547 $6,167,614 $1,610,985 Acct Secondary Underground Conductors $91,263,135 $43,745,442 $23,476,918 $20,325,385 $2,945,915 $769,475 Subtotal $467,543,380 $224,109,024 $120,272,853 $104,127,466 $15,091,998 $3,942,039 Operations and Maintenance Acct 5020 Overhead Distribution Lines & Feeders Labour $941,517 $316,890 $170,066 $279,383 $49,709 $85,947 Acct 5025 Overhead Distribution Lines & Feeders Other $866,692 $291,706 $156,550 $257,180 $45,758 $79,117 Acct 5040 Underground Distribution Lines & Feeders Labour $1,099,848 $308,655 $165,646 $358,269 $66,910 $136,108 Acct 5045 Underground Distribution Lines & Feeders Other $3,789,224 $1,063,384 $570,688 $1,234,315 $230,521 $468,924 Acct 5090 Underground Distribution Lines & Feeders Rental Paid Acct 5095 Overhead Distribution Lines & Feeders Rental Paid Acct 5120 Maintenance of Poles, Towers & Fixtures Acct 5125 Maintenance of Overhead Conductors & Devices $3,682,407 $1,239,401 $665,151 $1,092,707 $194,418 $336,152 Acct 5135 Overhead Distribution Lines & Feeders Right of Way $3,143,966 $1,058,176 $567,892 $932,931 $165,990 $286,999 Acct 5145 Maintenance of Underground Conduit Acct 5150 Maintenance of Underground Conductors & Devices $5,035,685 $1,413,183 $758,415 $1,640,342 $306,350 $623,176 Total $18,559,339 $5,691,393 $3,054,407 $5,795,127 $1,059,655 $2,016,423 General Expenses Acct 5005 Operation Supervision and Engineering $17,363,114 $4,952,212 $2,655,656 $6,052,413 $1,064,852 $1,838,781 Acct 5010 Load Dispatching $4,355,575 $1,242,273 $666,177 $1,518,261 $267,120 $461,262 Acct 5085 Miscellaneous Distribution Expense $1,692,708 $482,785 $258,897 $590,042 $103,811 $179,260 Acct 5105 Maintenance Supervision and Engineering $2,794,137 $796,928 $427,358 $973,977 $171,360 $295,903 Total $26,205,535 $7,474,199 $4,008,088 $9,134,693 $1,607,143 $2,775,207 Primary Conductors and Poles Gross Assets $1,001,498,483 $210,188,181 $112,801,938 $362,977,941 $71,111,631 $165,066,494 Acct $2,143,297,568 $611,299,561 $327,813,402 $747,108,045 $131,444,995 $226,978,537