Volume V - RECON-1 Page 1 of 1

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1 Minnesota Power RECON-1 Reconcile 2017 Projected FERC Income Statement to COSS per Budget Page 1 of 1 Name of Respondent Volume 4 Volume 4 ALLETE, Inc Project Year Work Papers Work Papers STATEMENT OF INCOME COS COS Volume 4 Total Total Company Total Company Workpapers Line Current Year to Column (1) Column (1) Section No. (Ref.) Date Balance for Mapping FERC COSS COSS and Title of Account Page No. Quarter/Year FERC Lines Amount Page/Line Amount Variance Page # Explanation (a) (b) ('c) (d) (e) (f) (g) (h)=(g)-('e) (i) (j) 1 UTILITY OPERATING INCOME 2 Operating Revenues (400) ,014,001,128 1,014,001,128 P 17 L 29 1,010,542,128 (3,459,000) IS-1 CIP incentive to Company $3,458,985; rouding $15. 3 OPERATING EXPENSES COSS includes Donations FERC line 45 $512,000; Interest on Customer bills from FERC line 68 $1,071,000; excludes $1,925,560 in non-reg REC O&M. Dif remaining $1,132 rounding. 4 Operation Expenses (401) ,553, ,086,318 P 19 L ,744,890 (341,428) IS-2 5 Maintenance Expenses (402) ,532,705 6 Depreciation Expense (403) ,605, ,324,460 P 23 L ,324,057 (403) IS-4-5 COSS excludes dep of Help for Future Plant $407. Dif $4 rounding. 7 Depreciation Expense for Asset Retirement Costs (403.1) ,034, Amort. & Depl. Of Utility Plant ( ) ,578,465 9 Amort. of Utility Plant Acq. Adj. (406) , Amort. Property Losses, Unrecov Plant and Regulatory Study Costs (407) - 11 Amort. Of Conversion Expenses (407) - 12 Regulatory Debits (407.3) 74, (Less) Regulatory Credits (407.4) 2,143, Taxes Other Than Income Taxes (408.1) ,110,527 49,110,527 P 23 L 41 49,110,526 (1) IS-6-8 Rounding 15 Income Taxes - Federal (409.1) P 27 L 17 (1,662,043) (1,662,043) CCOSS calculation; interest syncronization 16 -Other (409.1) Provision for Deferred Income Taxes (410.1) 234, ,412, (850,800) P 27 L 32 (850,800) - IS-9 18 (Less) Provision for Deferred Income Taxes-Cr. (411.01) 234, ,263, Investment Tax Credit Adj. - Net (411.4) 266 (629,668) (629,668) P 29 L 12 (629,669) (1) IS-9 Rounding 20 (Less) Gains from disp. Of Utility Plant (411.6) - 21 Losses from Disp. Of Utility Plant (411.7) (Less) Gains from Disposition of Allowances (411.8) - 23 Losses from Disposition of Allowances (411.9) Accretion Expense (411.10) 1,145,924 (Less) AFUDC Debt and Equity FERC Lines P 29 L 19 3,238,758 3,238,758 IS-9 AFUDC Debt & Equity FERC lines : $2,425,737 + $813, TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24) 865,040, ,040,837 P 29 L ,798,203 (5,242,634) 26 Net Util Oper Inc (Enter Tot line 2 less 25) Carry to Pg 117, line ,960, ,960,291 P 29 L ,743,925 1,783,634 Page 114 Volume V - RECON-1 Page 1 of 1

2 Volume V - RECON-2 Page 1 of 1 Minnesota Power RECON-2 Reconcile 2016 Projected FERC Income Statement to COSS Page 1 of 1 Name of Respondent ALLETE, Inc Projected Year Volume IV Volume IV STATEMENT OF INCOME Schedule B-2 Schedule B-2 Volume V Total Total Company Total Company Workpapers Line Current Year to Column (1) Column (1) Section No. (Ref.) Date Balance for Mapping FERC COSS COSS and Title of Account Page No. Quarter/Year FERC Lines Amount Page/Line Amount Variance Page # Explanation (a) (b) ('c) (d) (e) (f) (g) (h)=(g)-('e) (i) (j) 1 UTILITY OPERATING INCOME 2 Operating Revenues (400) ,651, ,651,633 P 17 L ,286,956 (5,364,677) IS-10 CIP incentive to Company $5,364,673 3 OPERATING EXPENSES COSS includes Donations FERC line 45 $512,000; Interest on Customer 4 Operation Expenses (401) ,422, ,060,257 P 19 L ,817,846 (242,411) IS-11 bills from FERC line 68 $1,071,000; excludes $1,824,546 in non-reg REC 5 Maintenance Expenses (402) ,637,362 O&M. 6 Depreciation Expense (403) ,294, ,371,370 P 23 L ,370,959 (411) IS Rounding 7 Depreciation Expense for Asset Retirement Costs (403.1) , Amort. & Depl. Of Utility Plant ( ) ,680,232 9 Amort. of Utility Plant Acq. Adj. (406) , Amort. Property Losses, Unrecov Plant and Regulatory Study Costs (407) - 11 Amort. Of Conversion Expenses (407) - 12 Regulatory Debits (407.3) 74, (Less) Regulatory Credits (407.4) 2,126, Taxes Other Than Income Taxes (408.1) ,496,233 47,496,233 P 23 L 20 47,496,098 (135) IS Rounding 15 Income Taxes - Federal (409.1) P 27 L 17 (1,898,021) (1,898,021) CCOSS calculation; interest syncronization 16 -Other (409.1) Provision for Deferred Income Taxes (410.1) 234, ,026, ,427,514 P 27 L 30 3,427,513 (1) IS-18 Rounding 18 (Less) Provision for Deferred Income Taxes-Cr. (411.01) 234, ,598, Investment Tax Credit Adj. - Net (411.4) 266 (696,512) (696,512) P 29 L 12 (696,512) - IS (Less) Gains from disp. Of Utility Plant (411.6) - 21 Losses from Disp. Of Utility Plant (411.7) (Less) Gains from Disposition of Allowances (411.8) - 23 Losses from Disposition of Allowances (411.9) Accretion Expense (411.10) 821,690 (Less) AFUDC Debt and Equity FERC Lines P 29 L 19 3,296,846 3,296,846 IS-18 AFUDC FERC lines TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24) 811,658, ,658,862 P 29 L ,221,037 (5,437,825) 26 Net Util Oper Inc (Enter Tot line 2 less 25) Carry to Pg 117, line ,992, ,992,771 P 29 L ,065,919 73,148 Page 114

3 Volume V - RECON-3 Page 1 of 6 Minnesota Power FERC Form 1 Report Name of Respondent Year/Period of Report ALLETE, Inc. End of 2015/Q4 COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS) Per Trial Current Year Line Ref. Balance Pencil End of Quarter/Year No. Title of Account Page No. 12/31/2015 Reclass Balance (a) (b) ('c) (d) 1 UTILITY PLANT 2 Utility Plant ( , 114) ,245,022,797 4,245,022,797 3 Construction Work in Progress (107) ,839,039 97,839,039 4 TOTAL Utility Plant (Enter Total of lines 2 and 3) 4,342,861,836 4,342,861,836 5 (Less) Accum. Prov. For Depr. Amort. Depl. (108, 110, 111, 115) ,277,486,750 1,277,486,750 6 Net Utility Plant (Enter Total of line 4 less 5) 3,065,375,086 3,065,375,086 7 Nuclear Fuel in Process of Ref., Conv.,Enrich., and Fab. (120.1) Nuclear Fuel Materials and Assemblies-Stock Account (120.2) Nuclear Fuel Assemblies in Reactor (120.3) Spent Nuclear Fuel (120.4) Nuclear Fuel Under Capital Leases (120.6) (Less) Accum. Prov. For Amort. Of Nucl. Fuel Assemblies (120.5) Net Nuclear Fuel (Enter Total of lines 7-11 less 12) Net Utility Plant (Enter Total of lines 6 and 13) 3,065,375,086 3,065,375, Utility Plant Adjustments (116) Gas Stored Underground - Noncurrent (117) OTHER PROPERTY AND INVESTMENTS 18 Nonutility Property (121) 16,116,552 16,116, (Less) Accum. Prov. For Depr. and Amort. (122) 5,250,962 5,250, Investment in Associated Companies (123) - (22,668,429) (22,668,429) 21 Investment in Subsidiary Companies (123.1) ,850,037 22,668, ,518, (For Cost of Account 123.1, See Footnote Page 224, line 42) 23 Noncurrent Portion of Allowances Other Investments (124) Sinking Funds (125) Depreciation Fund (126) Amortization Fund - Federal (127) Other Special Funds (128) 7,549,844 7,549, Special Funds (Non Major Only) (129) Long-Term Portion of Derivative Assets (175) Long-Term Portion of Derivative Assets - Hedges (176) TOTAL Other Property and Investments (Lines and 23-31) 580,265, ,265, CURRENT AND ACCRUED ASSETS 34 Cash and Working Funds (Non-major Only) (130) Cash (131) 5,137,525 5,137, Special Deposits ( ) Working Fund (135) 32,277 32, Temporary Cash Investments (136) 78,932,796 78,932, Notes Receivable (141) Customer Accounts receivable (142) 57,835,835 57,835, Other Accounts Receivable (143) 1,292,042 1,292, (Less) Accum Prov. For Uncollectible Acct.-Credit (144) 250, , Notes Receivable from Associated Companies (145) - 77,800,000 77,800, Accounts Receivable from Associated Companies (146) 96,694,920 (77,800,000) 18,894, Fuel Stock (151) ,138,713 58,138, Fuel Stock Expenses Undistributed (152) Residuals (Elec) and Extracted Products (153) Plant Materials and Operating Supplies (154) ,194,042 31,194, Merchandise (155) Other Materials and Supplies (156) Nuclear Materials Held for Sale (157) / Allowances (158.1 and 158.2) Page 110

4 Volume V - RECON-3 Page 2 of 6 Minnesota Power FERC Form 1 Report Name of Respondent Year/Period of Report ALLETE, Inc. End of 2015/Q4 COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS) (Continued) Current Year Prior Year Line Ref. End of Quarter/Year End Balance No. Title of Account Page No. Balance 12/31 (a) (b) ('c) (d) 53 (Less) Noncurent Portion of Allowances Stores Expense Undistributed (163) Gas Stored Underground - Current (164.1) Liquefied Natural Gas Stored and Held for Processing ( ) Prepayments (165) 9,420,387 9,420, Advances for Gas ( ) Interest and Dividends Receivable (171) Rents receivable (172) 297, , Accrued Utility Revenues (173) 14,210,712 14,210, Miscellaneous Current and Accrued Assets (174) 11,880,814 11,880, Derivative Instrument Assets (175) (Less) Long-Term Portion of Derivative Instrument Assets (175) Derivative Instrument Assets - Hedges (176) (Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176) Total Current and Accrued Assets (Lines 34 through 66) 364,817, ,817, DEFERRED DEBITS 69 Unamortized Debt Expenses (181) 9,213,034 9,213, Extraordinary Property Losses (182.1) 230a Unrecovered Plant and Regulatory Study Costs (182.2) 230b Other Regulatory Assets (182.3) ,226, ,226, Preliminary Survey and Investigation Charges (Electric) (183) Preliminary Natural Gas Survey and Investigation Charges (183.1) Other Preliminary Survey and Investigation Charges (183.2) Clearing Accounts (184) Temporary Facilities (185) 35,484 35, Miscellaneous Deferred Debits (186) ,303,531 27,303, Deferred Losses from Disposition of Utility Plant (187) Research, Development, and Demonstration Expend. (188) Unamortized Loss on Reacquired Debt (189) 2,030,102 2,030, Accumulated Deferred Income Taxes (190) ,443, ,443, Unrecovered Purchased Gas Costs (191) Total Deferred Debits (lines 69 through 83) 899,251, ,251, TOTAL ASSETS (lines 14-16, 32, 67, and 84) 4,909,709,683 4,909,709,683 Page 111

5 Volume V - RECON-3 Page 3 of 6 Minnesota Power FERC Form 1 Report Name of Respondent Year/Period of Report ALLETE, Inc. End of 2015/Q4 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) Current Year Prior Year Line Ref. End of Quarter/Year End Balance No. Title of Account Page No. Balance 12/31 (a) (b) ('c) (d) 1 PROPRIETARY CAPITAL 2 Common Stock Issued (201) ,212,876,747 1,212,876,747 3 Preferred Stock Issued (204) Capital Stock Subscribed (202, 205) Stock Liability for Conversion (203, 206) Premium on Capital Stock (207) Other Paid-In-Capital ( ) ,258,376 64,258,376 8 Installments Received on Capital Stock (212) (Less) Discount on Capital Stock (213) (Less) Capital Stock Expense (214) 254b Retained Earnings (215, 215.1, 216) ,799, ,799, Unappropriated Undistributed Subsidiary Earnings (216.1) ,573, ,573, (Less) Reaquired Capital Stock (217) ,822,855 5,822, Noncoporate Proprietorship (Non-major only) (218) Accumulated Other Comprehensive Income (219) 122(a)(b) (24,584,888) (24,584,888) 16 Total Proprietary Capital (lines 2 through 15) 1,820,099,667 1,820,099, LONG-TERM DEBT 18 Bonds (221) ,438,300,000 1,438,300, (Less) Reaquired Bonds (222) Advances from Associated Companies (223) Other Long-Term Debt (224) Unamortized Premium on Long-Term Debt (225) (Less) Unamortized Discount on Long-Term Debt Debit (226) 4,639 4, Total Long-Term Debt (lines 18 through 23) 1,438,295,361 1,438,295, OTHER NONCURRENT LIABILITIES 26 Obligations Under Capital Leases - Noncurrent (227) Accumulated Provision for Property Insurance (228.1) Accumulated Provision for Injuries and Damages (228.2) 2,841,361 2,841, Accumulated Provision for Pensions and Benefits (228.3) 201,960, ,960, Accumulated Miscellaneous Operating Provisions (228.4) Accumulated Provision for Rate refunds (229) Long-Term Portion of Derivative Instrument Liabilities Long-Term Portion of Derivative Instrument Liabilities - Hedges Asset retirement Obligations (230) 89,917,395 89,917, Total Other Noncurrent Liabilities (lines 26 through 34) 294,719, ,719, CURRENT AND ACCRUED LIABILITIES 37 Notes Payable (231) Accounts Payable (232) 74,215,620 74,215, Notes Payable to Associated Companies (233) Accounts Payable to Associated Companies (234) 26,957,906 26,957, Customer Deposits (235) 480, , Taxes Accrued (236) ,192,697 52,192, Interest Accrued (237) 18,175,952 18,175, Dividends Declared (238) Matured Long-Term Debt (239) - - Page 112

6 Volume V - RECON-3 Page 4 of 6 Minnesota Power FERC Form 1 Report Name of Respondent Year/Period of Report ALLETE, Inc. End of 2015/Q4 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) (Continued) Current Year Prior Year Line Ref. End of Quarter/Year End Balance No. Title of Account Page No. Balance 12/31 (a) (b) ('c) (d) 46 Matured Interest (240) Tax Collections Payable (241) 1,295,399 1,295, Miscellaneous Current and Accrued Liabilities (242) 46,809,184 46,809, Obligations Under Capital Leases - Current (243) Derivative Instrument Liabilities (244) (Less) Long-Term Portion of Derivative Instrument Liabilities Derivative Instrument Liabilities - Hedges (245) (Less) Long-Term Portion of Derivative Instrument Liabilities - Hedges Total Current and Accrued Liabilities (lines 37 through 53) 220,126, ,126, DEFERRED CREDITS 56 Customer Advances for Construction (252) 1,899,748 1,899, Accumulated Deferred Investment Tax Credits (255) ,746,689 25,746, Deferred Gains from Disposition of Utility Plant (256) Other Deferred Credits (253) ,135,496 29,135, Other regulatory Liabilities (254) ,736, ,736, Unamortized Gain on Reaquired Debt (257) Accum. Deferred Income Taxes-Accel. Amort. (281) ,615,792 87,615, Accum. Deferred Income Taxes-Other Property (282) 767,379, ,379, Accum. Deferred Income Taxes-Other (283) 122,954, ,954, Total Deferred Credits (lines 56 through 64) 1,136,468,141 1,136,468, TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65) 4,909,709,683 4,909,709,683 Page 113

7 Volume V - RECON-3 Page 5 of 6 Minnesota Power GAAP Basis Trial Balance Reconcile 2015 GAAP to FERC Form 1 - Balance Sheet FERC FERC ALLETE Ledger - Account Name Balance YTD Dec 2015 Account Line Utility Plant in Serv-Owned 3,682,882, Utility Plant in Serv-Leasehold Imp 5, Non Regul-Plant in Service 40,793, Utility Plant Purch and Sold Utility Plant Held for Future Use 19, Completed Const Not Classified-Utility 519,727, Non-regulated CCNC 536, Const Work in Progress-Utility 96,123, Non Regul-Construct Work in Progress 1,715, Depreciation Reserve (1,240,345,698) Retire Work in Progress-Utility Plant 20,723, Non Regul-Depreciation Reserve (14,352,792) Non Regul-Retir 10, Accum Prov for Amort-Utility Plant (43,522,253) Utility Plant Acquisition Adjust 1,057, Non-Utility Property 13,801, Const Work in Progress-Non-Utility 874, Compledted Construction not Classified Non-U 1,440, Depr and Amort-Non-Utility (6,799,667) Retire Work in Progress-Non-Utility 1,548, Invest in Subsid Companies 561,850, Other Investments Trading Securities Other Special Funds 7,549, Cash 5,137, Funds Transferred Dividend Special Deposits Manager''s Funds Teller''s Funds Petty Cash Funds Advances to Employees 14, Postage Funds 6, Educ Advances to Employees Office Funds 11, Temporary Cash Investments 78,932, Cust Accts Receiv-Elec Service 34,976, Cust Accts Receiv-Merchandise Cust Accts Receiv-Interchange 18,735, Cust Accts Receiv-Misc Services 4,124, Other Accts Rec. - Other (1,702) Other Accts Receiv-Employees 100, Other Accts Receiv-Others 83, Other Accts Receiv-Damage Claims 245, Other Accts Receiv-Econ Dev Loans Other Accts Receiv-Misc 864, Accum Prov for Uncoll Accts (250,000) Accts Receiv from Assoc Companies 96,694, Fuel Inventory 58,138, Classified Stores 12,752, Generation Spare Part Inventory 18,441, Allowance Inventory Stores Exp Undistributed 5,075, Materials Overhead (5,075,724) Warehouse Exp Undistributed Prepayments 10, Prepaid Insurance 5,609, Prepaid Interest 388, Prepaid Misc Exp 3,412, Interest & Dividend Receivable Rent Receiv-Pole Attachment 205, Rent Receiv-Others 13,

8 Volume V - RECON-3 Page 6 of 6 Minnesota Power GAAP Basis Trial Balance Reconcile 2015 GAAP to FERC Form 1 - Balance Sheet FERC FERC ALLETE Ledger - Account Name Balance YTD Dec 2015 Account Line Rent Receiv-Cabin Site Leases 78, Unbilled Revenue 14,210, Misc Current and Accr Assets 1,297, Misc Current Assets 10,583, Derivative Instrument Assets Derivative Instrument Assets-Hedges Unamortized Debt Expense 9,213, Other Regulatory Assets 360,226, Undistrib Transportation Exp Undistrib Aircraft Exp Temporary Facilities 35, Other Deferred Debits 27,303, Unamort Loss-Reacquired Debt 2,030, Accum Defer Income Taxes 500,443, Common Stock Issued (1,715,207,033) Additional Paid in Capital 502,330, Misc Paid in Capital (64,258,376) Capital Stock Expense (1) Unapprop Retained Earnings (448,263,125) Unapprop Undistrib Subsid Earnings (81,904,630) Reacquired Capital Stock 5,822, Other Comprehensive Income 24,584, Bonds (1,438,300,000) Other Long-Term Debt Unamort Discount on Long-Term Debt 4, Accum Prov-Injuries & Damages (2,841,361) Accum Prov-Pension & Benefits (201,960,869) Lost Time 56,248, Lost Time - Allocated (56,248,460) Payroll Taxes 32,729, Payroll Taxes - Overhead (32,729,195) Accum Prov-Rate Refund Asset Retirement Obligation (89,917,395) Notes Payable Accounts Payable (73,859,104) MAXIMO Suspense Account (356,516) Accts Payable to Assoc Companies (26,122,283) Accounts Payable Invest in Subsidiary Compan (835,623) Customer Deposits (480,131) Accr Personal Property Taxes (16,932,851) Accr Real Estate Taxes (23,315,720) Accr Fed Income Taxes (11,692,997) Accr State Income Taxes 871, Accr Fed Old Age Benefit Tax (398,303) Accr Fed Unemploy Tax Accr State Unemploy Tax Accr Misc Taxes (724,055) Interest Accrued (18,175,952) Dividends Declared Tax Collections Payable (1,295,399) Misc and Accr Liabilities (46,809,184) Derivative Instrument Liab Customer Advances for Const (1,609,640) CIAC - Refundable - 10 years (290,108) Other Deferred Credits (29,135,755) Other Regulatory Liability (101,736,552) Accum Defer Invest Tax Credit (25,746,689) Accum Defer Income Tax-Accel Amort Prop (87,615,792) Accum Defer Income Tax-Other Prop (767,379,856) Accum Defer Income Tax-Other (122,954,008)

9 Volume V - RECON-4 Page 1 of 5 Minnesota Power FERC Form 1 Report Name of Respondent Year/Period of Report ALLETE, Inc. End of 2015/Q4 STATEMENT OF INCOME Total Line Per Current Year to No. (Ref.) 12/31/2015 Pencil Date Balance for Title of Account Page No. Trial Adjustments Quarter/Year (a) (b) Balance ('c) 1 UTILITY OPERATING INCOME 2 Operating Revenues (400) ,976, ,976,577 3 OPERATING EXPENSES 4 Operation Expenses (401) ,892, , ,456,535 5 Maintainance Expenses (402) ,467,705 (564,427) 66,903,278 6 Depreciation Expense (403) ,349, ,349,195 7 Depreciation Expense for Asset Retirement Costs (403.1) , ,694 8 Amort. & Depl. Of Utility Plant ( ) ,842,506-3,842,506 9 Amort. of Utility Plant Acq. Adj. (406) ,496-29, Amort. Property Losses, Unrecov Plant and Regulatory Study Costs (407) Amort. Of Conversion Expenses (407) Regulatory Debits (407.3) 16,215,360 (16,140,648) 74, (Less) Regulatory Credits (407.4) 980, , Taxes Other Than Income Taxes (408.1) ,202,576-43,202, Income Taxes - Federal (409.1) , , Other (409.1) (14,319) - (14,319) 17 Provision for Deferred Income Taxes (410.1) 234, ,104, ,104, (Less) Provision for Deferred Income Taxes-Cr. (411.01) 234, ,661, ,661, Investment Tax Credit Adj. - Net (411.4) 266 (760,464) - (760,464) 20 (Less) Gains from disp. Of Utility Plant (411.6) Losses from Disp. Of Utility Plant (411.7) (Less) Gains from Disposition of Allowances (411.8) Losses from Disposition of Allowances (411.9) Accretion Expense (411.10) 854, , TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24) 804,363,242 (16,140,648) 788,222, Net Util Oper Inc (Enter Tot line 2 less 25) Carry to Pg 117, line ,613,335 16,140, ,753,983 Page 114

10 Volume V - RECON-4 Page 2 of 5 Minnesota Power FERC Form 1 Report Income - Page 2 of 3 Year/Period of Report End of 2015/Q4 STATEMENT OF INCOME FOR THE YEAR (continued) Total Line Per Current Year to No. (Ref.) 12/31/2015 Pencil Date Balance for Title of Account Page No. Trial Adjustments Quarter/Year (a) (b) Balance ('c) 27 Net Utility Operating Income (Carried Forward from Page 114) 150,613,335 16,140, ,753, Other Income and Deductions 29 Other Income and Deductions 30 Nonutility Operating Income 31 Revenues From Merchandising, Jobbing, and Contract Work (415) 19,211,896-19,211, (Less) Cost and Exp. Of Merchandising, Job. & Contract Work (416) 18,806,482-18,806, Revenues from Nonutility Operations (417) 15,049,707-15,049, (Less) Expenses of Nonutilty Operations (417.1) 20,874,988-20,874, Nonoperating Rental Income (418) 119 1,950,308-1,950, Equity in Earnings of Subsidiary Companies (418.1) 27,861,814-27,861, Interest and Dividends Income (419) 3,214,520-3,214, Allowance for Other Funds Used During Construction (419.1) 15,263,494 (11,965,323) 3,298, Miscellaneous Nonoperating Income (421) (17,286) - (17,286) 40 Gain on Disposition of Property (421.1) 1,960-1, TOTAL Other Income (Enter Total of lines 31 thru 40) 42,854,943 (11,965,323) 30,889, Other Income Deductions 43 Loss on Disposition of Property (421.2) Miscellaneous Amortization (425) 213, , Donations (426.1) 1,255,587-1,255, Life Insurance (426.2) (727,930) - (727,930) 47 Penalties (426.3) Exp. For Certain Civic, Political, and Related Activities (426.4) 644, , Other Deductions (426.5) TOTAL Other Income Deductions (Total of lines 43 through 49) 1,385,310-1,385, Taxes Applic. To Other Income and Deductions 52 Taxes Other than Income Taxes (408.2) ,207,246-1,207, Income Taxes-Federal (409.2) Income Taxes Other (409.2) (188) - (188) 55 Provision for Deferred Income Taxes (410.2) 234, ,467,915-3,467, (Less) Provision for Deferred Inc. Taxes-Cr. (411.2) 234, ,424,199-7,424, Investment Tax Credit Adj. - Net (411.5) (Less) Investment Tax Credits (420) TOTAL Taxes on Other Income and Deductions (Total lines 52-58) (2,749,226) - (2,749,226) 60 Net Other Income and Deductions (Total lines 41, 50, 59) 44,218,859 (11,965,323) 32,253, Interest Charges 62 Interest on Long-Term Debt (427) 56,608,416-56,608, Amort. Of Debt Disc. And Expense (428) 930, , Amortization of Loss on Reaquired Debt (428.1) 235, , (Less) Amort. Of Premium on Debt-Credit (429) (Less) Amortization of Gain on reaquired Debt-Cr. (429.1) Interest on Debt to Associated Companies (430) Other Interest Expense (431) 1,294,139-1,294, (Less) Allowance for Borrowed Funds Used During Construction-Cr. (432) 5,336,178 (4,175,325) 1,160, Net Interest Charges (Total lines 62 thru 69) 53,732,102 4,175,325 57,907, Income Before Extraordinary Items (Total lines 27, 60, 70) 141,100, ,100, Extraordinary Items 73 Extraordinary Income (434) (Less) Extraordinary Deductions (435) Net Extraordinary Items (Total of line 73 less 74) Income Taxes-Federal and Other (409.3) Extraordinary Items after Taxes (Lines 75 less line 76) Net Income (Total of line 71 and 77) 141,100, ,100,092 Page 117

11 Minnesota Power GAAP Basis Trial Balance Reconcile 2015 GAAP to FERC Form 1 - Statement of Income Volume V - RECON-4 Page 3 of 5 FERC FERC ALLETE Ledger - Account Name YTD Dec 2015 Account Line Depreciation Expense. 126,349, Depreciation Exp-ARO Regulated 649, Amortization Of Limited-Term Electric Plant. 3,842, Amort Of Other Electric Plant Amort Of Electric Plant Acquisition Adjustme 29, Regulatory Debits 16,215, Regulatory Credits. (980,481) Taxes Other Than Inc Taxes, Utility Operatin 43,202, Taxes Other Than Inc Taxes, Other Income And 1,176, Taxes Other than Income - Jobbing Orders 31, Income Taxes, Utility Operating Income. 173, & 3000 Income Taxes, Utility Operating Income. (14,319) Income Tax, Other Income And Deductions. (188) Provisions For Deferred Income Taxes, Utilit 228,104, Provision For Deferred Income Taxes, Other I 3,467, Provision For Deferred Income Taxes-Credit, (210,661,721) Provision For Deferred Income Taxes-Credit, (7,424,199) Investment Tax Credit Adjustments, Utility O (760,464) Gains From Disposition Of Allowances. (40) Losses From Disposition Of Allowances Accretion Expense (411.10) 854, Revenues From Merchandising, Jobbing, And Co (1,371,236) Rev from Field Services Recov from Subsid Serv (17,840,660) Costs And Expenses Of Merchandising, JO, & C 18,806, Revenues From Nonutility Operations. (15,049,707) Revenue from Other Services Expenses Of Nonutility Operations. 19,337, Depreciation Nonregulated 1,537, Nonoperating Rental Income. (1,950,308) Equity In Earnings Of Subsidiary Companies (27,861,814) Interest And Dividend Income. (3,214,520) Allowance For Other Funds Used During Constr (15,263,494) Miscellaneous Nonoperating Income. 17, Gain On Disposition Of Property. (1,960) Loss On Disposition Of Property Miscellaneous Amortization. 213, Donations. 1,255, Life Insurance. (727,930) Penalties Expenditures For Certain Civic, Political & 644, Interest On Long-Term Debt. 56,608, Amortization Of Debt Discount And Expense. 930, Amortization Of Loss On Reacquired Debt. 235, Other Interest Expense. 1,294, Allowance For Borrowed Funds Used During Con (5,336,178) Elec Rev-Residential (90,895,413) Elec Rev-Commercial (98,119,973) Elec Rev-Industrial (333,755,435) Elec Rev-Pub St Ltg (2,157,399) Elec Rev-Pub Auth (3,877,554) Elec Rev-Sales for Resale (263,033,936) Elec Rev-Company use Prov-Rate Refunds Electric Forfeited Discounts (424,874) Misc Serv Rev (31,865) Rent from Elec Prop (1,290,683) Recreation Facil Rev (650,103) Wheeling Rev (56,139,784) Timber & Gravel Sales (156,187) Misc Sales Misc Services (747,387) Elec Rev-Others (103,696,418) Gas Rev-Residential Operation Supervision and Engineering 7,170,

12 Minnesota Power GAAP Basis Trial Balance Reconcile 2015 GAAP to FERC Form 1 - Statement of Income Volume V - RECON-4 Page 4 of 5 FERC FERC ALLETE Ledger - Account Name YTD Dec 2015 Account Line Fuel 129,763, Manage Fuel Contracts 411, Steam Expense 9,188, Steam Expense - Envir/Ash Systems 7,773, Steam from Other Sources 3,219, Electric Expenses 1,360, Misc Steam Power Expense 1,165, Maint Supervision and Engineering 4,942, Maint of Structures 1,255, Maint of Boiler Plant 8,993, Maint (outage) of Boiler Plant 4,246, Maint of Boiler Plant - Envir/Ash Systems 2,998, Maint of Electric Plant 2,345, Maint (outage) of Electric Plant 610, Maint of Misc Steam Plant 5,047, Operation Supervision and Engineering 1,094, Hydraulic Expenses 1,302, Electric Expenses Misc Hydro Power Gen Expenses 312, Maint Supervision and Engineering 400, Maint of Structures 90, Maint of Resv, Dams, & Waterways 789, Maint of Electric Plant 835, Maint of Misc Hydraulic Plant 655, Maintenance of Recreation Facilities 236, Operation Supervision and Engineering 310, Generation Expenses 487, Misc Other Power Gen Expenses 2,276, Rents 2,794, Maint Supervision and Engineering 34, Maint of Structures 19, Maint of Generating & Electric Plant 6,066, Maint of Miscellaneous Other Plant 907, Purchased Power 201,017, System Control and Load Dispatching 513, Other Expenses 1,582, Operation Supervision and Engineering 2,898, Load Dispatch-Reliability 3,045, Load Dispatch-Monitor & Opr Trans System 3,156, Schd, System Control and Dispatch Svcs 1,460, Reliability, Planning & Standards Devel 1,058, Transmission Service Studies Generation Interconnection Studies 37, Reliability Plan & Standards Devlp Svcs 105, Station Expenses 68, Overhead Line Expense Transmission of Electricity by Others 52,653, Misc Transmission Expenses 585, Rents 1,301, Maint Supervision and Engineering (5,684) Maint of Structures Maint of Computer Software 6, Maint of Communication Equipment 1,938, Maint of Station Equipment 3,246, Maint of OH Lines-Excl. ROW Veg Ctl 1,859, Maint of OH Lines - ROW Veg Ctl only 922, Maint of Miscellaneous Trans Plant 287, Market Facilitation, Mon & Compliance Operation Supervision and Engineering 1,179, Load Dispatching (17,021) Overhead Line Expense 284, Underground Line Expenses 106, Street Lighting/Signal Expenses 194, Meter Expenses 1,309, Customer Installation Expenses 2,

13 Minnesota Power GAAP Basis Trial Balance Reconcile 2015 GAAP to FERC Form 1 - Statement of Income Volume V - RECON-4 Page 5 of 5 FERC FERC ALLETE Ledger - Account Name YTD Dec 2015 Account Line Misc Distribution Expense 5,888, Rents Maint Supervision and Engineering 865, Maint of Station Equipment 114, Maint of OH Lines-Excl. ROW Veg Ctl 7,023, Maint of OH Lines-ROW Veg Ctl Only 3,833, Maint of Underground Lines 1,473, Maint of Line Transformers (646) Maint of Street Lighting/Signal 33, Maint of Meters 19, Maint of Miscellaneous Distr Plant 781, Meter Reading Expenses 375, Customer Records and Collections 4,358, Uncollectible Accounts 738, Customer Assistance Exp 2,852, Customer Assistance Exp-CIP 5,549, Misc Customer Service & Info Expenses Advertising Expenses 126, A & G-Compensation & Other Expenses 48,405, Office Supplies and Expenses 2, Property Insurance 7,274, Injuries and Damages 663, Injuries and Damages - Offset (995,532) Employee Pensions and Benefits- Admin. Expen 13, EP&B - Life Insurance Expense 283, EP&B - Flexible Dollars 1,153, EP&B - Tuition Reimbursement 198, EP&B - Dental Plan 583, EP&B - Medical Plan 9,893, EP&B - ESOP ($75M) 8,871, EP&B - ESOP-Service costs EP&B - Pension Plan 13,741, EP&B - EIP Survivor Benefits 96, EP&B - Other - Misc. 100, EP&B - FAS106-Post Retire. Ben.-Dental 173, EP&B - FAS106-Post Retire. Ben.-Life Insur. (246,420) EP&B - FAS106-Post Retire. Ben.-Medical (2,198,340) EP&B - FAS112-Post Employ Benefits (430,376) EP&B - upp. Exec. Retire. Plan 1,970, EP&B - Adjustments (accounting use only) EP&B - Transfer Credit #1 (32,234,875) Franchise Requirements 1,119, Regulatory Commission Expenses 2,110, General Advertising Expenses 508, Misc General Expenses 6,695, R&D Expense (not chargable to G,T, & D) Stockholders Meetings Expenses 29, Bd of Directors'' Fees and Expenses 1,040, Public Notices & Reports-Financial/Other Maint of General Plant 4,591,

14 Volume V - RECON-5 Page 1 of 5 Minnesota Power RECON-5 Explanations of Amounts Included or Excluded for Recovery 2015 Balance Sheet ($), Page 1 of 5 Vol. IV Sch. B-3 Total Company Col (1) Vol. V Working Papers Valuation Line In Rate No. FERC Account Name and Number To FERC Form 1 Base? COSS Page/Line Section/Page Method Justification 1 UTILITY PLANT 2 Utility Plant ( , 114) 4,245,022,797 Yes P5 L 1-44, P7 L 1-4, P13 L45 RB-28 BOY/EOY Electric utility palnt 3 Construction Work in Progress (107) 97,839,039 Yes P7 L 7-37 RB-29 BOY/EOY Electric utility palnt 4 TOTAL Utility Plant (Enter Total of lines 2 and 3) 4,342,861,836 5 (Less) Accum. Prov. For Depr. Amort. Depl. (108, 110, 111, 115) 1,277,486,750 Yes P 11 L 17, L 20 RB-30 BOY/EOY Electric utility palnt 6 Net Utility Plant (Enter Total of line 4 less 5) 3,065,375,086 7 Nuclear Fuel in Process of Ref., Conv.,Enrich., and Fab. (120.1) - 8 Nuclear Fuel Materials and Assemblies-Stock Account (120.2) - 9 Nuclear Fuel Assemblies in Reactor (120.3) - 10 Spent Nuclear Fuel (120.4) - 11 Nuclear Fuel Under Capital Leases (120.6) - 12 (Less) Accum. Prov. For Amort. Of Nucl. Fuel Assemblies (120.5) - 13 Net Nuclear Fuel (Enter Total of lines 7-11 less 12) - 14 Net Utility Plant (Enter Total of lines 6 and 13) 3,065,375, Utility Plant Adjustments (116) - 16 Gas Stored Underground - Noncurrent (117) - 17 OTHER PROPERTY AND INVESTMENTS 18 Nonutility Property (121) 16,116,552 No Non-Utiliy 19 (Less) Accum. Prov. For Depr. and Amort. (122) 5,250,962 No Non-Utiliy 20 Investment in Associated Companies (123) (22,668,429) No Associated Companies 21 Investment in Subsidiary Companies (123.1) 584,518,466 No Associated Companies 22 (For Cost of Account 123.1, See Footnote Page 224, line 42) 23 Noncurrent Portion of Allowances - 24 Other Investments (124) - 25 Sinking Funds (125) - 26 Depreciation Fund (126) - 27 Amortization Fund - Federal (127) - 28 Other Special Funds (128) 7,549,844 Yes P 13 L 23 RB month Ave A/C in Prepaid OPEB 29 Special Funds (Non Major Only) (129) - 30 Long-Term Portion of Derivative Assets (175) - 31 Long-Term Portion of Derivative Assets - Hedges (176) - 32 TOTAL Other Property and Investments (Lines and 23-31) 580,265, CURRENT AND ACCRUED ASSETS 34 Cash and Working Funds (Non-major Only) (130) - 35 Cash (131) 5,137,525 No Cash excluded 36 Special Deposits ( ) - 37 Working Fund (135) 32,277 No Cash excluded 38 Temporary Cash Investments (136) 78,932,796 No Cash excluded 39 Notes Receivable (141) - 40 Customer Accounts receivable (142) 57,835,835 Yes P 13 L RB-31 Lead/Lag Addressed by working capital calculations 41 Other Accounts Receivable (143) 1,292,042 No Addressed by working capital calculations 42 (Less) Accum Prov. For Uncollectible Acct.-Credit (144) 250,000 No Addressed by working capital calculations 43 Notes Receivable from Associated Companies (145) 77,800,000 No Associated Companies 44 Accounts Receivable from Associated Companies (146) 18,894,920 No Associated Companies 45 Fuel Stock (151) 58,138,713 Yes P 13 L 1 RB month Ave Addressed by working capital calculations 46 Fuel Stock Expenses Undistributed (152) - 47 Residuals (Elec) and Extracted Products (153) - 48 Plant Materials and Operating Supplies (154) 31,194,042 Yes P 13 L 20 RB month Ave Addressed by working capital calculations 49 Merchandise (155) - 50 Other Materials and Supplies (156) - 51 Nuclear Materials Held for Sale (157) - 52 Allowances (158.1 and 158.2) - Page 110

15 Minnesota Power RECON-5 Explanations of Amounts Included or Excluded for Recovery 2015 Balance Sheet ($), Page 2 of 5 Vol. V Working Papers Valuation Vol. IV Sch. B-3 Total Company Col (1) Line In Rate No. FERC Account Name and Number To FERC Form 1 Base? COSS Page/Line Section/Page Method Justification 53 (Less) Noncurent Portion of Allowances - 54 Stores Expense Undistributed (163) - Yes P 13 L 20 RB month Ave Addressed by working capital calculations 55 Gas Stored Underground - Current (164.1) - 56 Liquefied Natural Gas Stored and Held for Processing ( ) - 57 Prepayments (165) 9,420,387 Yes P 13 L 21 RB month Ave Addressed by working capital calculations 58 Advances for Gas ( ) - 59 Interest and Dividends Receivable (171) - 60 Rents receivable (172) 297,153 Yes P 13 L 39 RB-31 Lead/Lag Addressed by working capital calculations Volume V - RECON-5 Page 2 of 5 61 Accrued Utility Revenues (173) 14,210,712 Yes P 13 L 39 RB-31 Lead/Lag Addressed by working capital calculations 62 Miscellaneous Current and Accrued Assets (174) 11,880,814 No Working capital doesn't include all receivables 63 Derivative Instrument Assets (175) - 64 (Less) Long-Term Portion of Derivative Instrument Assets (175) - 65 Derivative Instrument Assets - Hedges (176) - 66 (Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176) - 67 Total Current and Accrued Assets (Lines 34 through 66) 364,817, DEFERRED DEBITS 69 Unamortized Debt Expenses (181) 9,213,034 No Incorporated in capital structure 70 Extraordinary Property Losses (182.1) - 71 Unrecovered Plant and Regulatory Study Costs (182.2) - 72 Other Regulatory Assets (182.3) 360,226,452 Yes Note 1 Partially included. See notes 1/ 73 Preliminary Survey and Investigation Charges (Electric) (183) - 74 Preliminary Natural Gas Survey and Investigation Charges (183.1) - 75 Other Preliminary Survey and Investigation Charges (183.2) - 76 Clearing Accounts (184) - 77 Temporary Facilities (185) 35,484 No Not permenant 78 Miscellaneous Deferred Debits (186) 27,303,531 Yes Note 2 Partially included. See notes 2/ 79 Deferred Losses from Disposition of Utility Plant (187) - 80 Research, Development, and Demonstration Expend. (188) - 81 Unamortized Loss on Reacquired Debt (189) 2,030,102 No Incorporated in capital structure 82 Accumulated Deferred Income Taxes (190) 500,443,307 Yes P 15 L22 RB-39 BOY/EOY ADIT, excludes FAS 109 and OCI 83 Unrecovered Purchased Gas Costs (191) - 84 Total Deferred Debits (lines 69 through 83) 899,251, TOTAL ASSETS (lines 14-16, 32, 67, and 84) 4,909,709,683 Page 111

16 Volume V - RECON-5 Page 3 of 5 Minnesota Power RECON-5 Explanations of Amounts Included or Excluded for Recovery 2015 Balance Sheet ($), Page 3 of 5 Line In Rate Vol. IV Sch. B-3 Total Company Col (1) Vol. V Working Papers Valuation No. FERC Account Name and Number To FERC Form 1 Base? COSS Page/Line Section/Page Method Justification 1 PROPRIETARY CAPITAL 2 Common Stock Issued (201) 1,212,876,747 No Incorporated in capital structure 3 Preferred Stock Issued (204) - 4 Capital Stock Subscribed (202, 205) - 5 Stock Liability for Conversion (203, 206) - 6 Premium on Capital Stock (207) - 7 Other Paid-In-Capital ( ) 64,258,376 No Incorporated in capital structure 8 Installments Received on Capital Stock (212) - 9 (Less) Discount on Capital Stock (213) - 10 (Less) Capital Stock Expense (214) - 11 Retained Earnings (215, 215.1, 216) 468,799,229 No Incorporated in capital structure 12 Unappropriated Undistributed Subsidiary Earnings (216.1) 104,573,058 No Incorporated in capital structure 13 (Less) Reaquired Capital Stock (217) 5,822,855 No Incorporated in capital structure 14 Noncoporate Proprietorship (Non-major only) (218) - 15 Accumulated Other Comprehensive Income (219) (24,584,888) Yes Partially included. See notes 3/ 16 Total Proprietary Capital (lines 2 through 15) 1,820,099, LONG-TERM DEBT 18 Bonds (221) 1,438,300,000 No Incorporated in capital structure 19 (Less) Reaquired Bonds (222) - 20 Advances from Associated Companies (223) - 21 Other Long-Term Debt (224) - 22 Unamortized Premium on Long-Term Debt (225) - 23 (Less) Unamortized Discount on Long-Term Debt Debit (226) 4,639 No Incorporated in capital structure 24 Total Long-Term Debt (lines 18 through 23) 1,438,295, OTHER NONCURRENT LIABILITIES 26 Obligations Under Capital Leases - Noncurrent (227) - 27 Accumulated Provision for Property Insurance (228.1) - 28 Accumulated Provision for Injuries and Damages (228.2) 2,841,361 No Expense accrual. 29 Accumulated Provision for Pensions and Benefits (228.3) 201,960,869 Yes Note 4 13 month Ave Partially included. See notes 4/ 30 Accumulated Miscellaneous Operating Provisions (228.4) - 31 Accumulated Provision for Rate refunds (229) - 32 Long-Term Portion of Derivative Instrument Liabilities - 33 Long-Term Portion of Derivative Instrument Liabilities - Hedges - 34 Asset retirement Obligations (230) 89,917,395 Yes In plant BOY/EOY Will exclude from Test Year ratemaking 35 Total Other Noncurrent Liabilities (lines 26 through 34) 294,719, CURRENT AND ACCRUED LIABILITIES 37 Notes Payable (231) - 38 Accounts Payable (232) 74,215,620 Yes P 13 L 39 RB-31 Lead/Lag Addressed by working capital calculations 39 Notes Payable to Associated Companies (233) - 40 Accounts Payable to Associated Companies (234) 26,957,906 No Associated Companies 41 Customer Deposits (235) 480,131 Yes P 15 L 6 RB-36 BOY/EOY Customer funds 42 Taxes Accrued (236) 52,192,697 Yes P 13 L 39 RB-31 Lead/Lag Addressed by working capital calculations 43 Interest Accrued (237) 18,175,952 No Incorporated in capital structure 44 Dividends Declared (238) - 45 Matured Long-Term Debt (239) - Page 112

17 Minnesota Power RECON-5 Explanations of Amounts Included or Excluded for Recovery 2015 Balance Sheet ($), Page 4 of 5 Vol. V Working Papers Valuation Vol. IV Sch. B-3 Total Company Col (1) Line In Rate No. FERC Account Name and Number To FERC Form 1 Base? COSS Page/Line Section/Page Method Justification 46 Matured Interest (240) - 47 Tax Collections Payable (241) 1,295,399 Yes P 13 L 39 RB-31 Lead/Lag Addressed by working capital calculations 48 Miscellaneous Current and Accrued Liabilities (242) 46,809,184 Yes P 13 L 39 RB-31 Lead/Lag Addressed by working capital calculations 49 Obligations Under Capital Leases - Current (243) - 50 Derivative Instrument Liabilities (244) - 51 (Less) Long-Term Portion of Derivative Instrument Liabilities - 52 Derivative Instrument Liabilities - Hedges (245) - 53 (Less) Long-Term Portion of Derivative Instrument Liabilities - Hedges - 54 Total Current and Accrued Liabilities (lines 37 through 53) 220,126,889 Volume V - RECON-5 Page 4 of 5 55 DEFERRED CREDITS 56 Customer Advances for Construction (252) 1,899,748 Yes P 15 L 5 RB-35 BOY/EOY Customer funds 57 Accumulated Deferred Investment Tax Credits (255) 25,746,689 No Exclude until utilized 58 Deferred Gains from Disposition of Utility Plant (256) - 59 Other Deferred Credits (253) 29,135,496 Yes Note 5 BOY/EOY Partially included. See notes 5/ 60 Other regulatory Liabilities (254) 101,736,552 Yes Note 6 Partially included. See notes 6/ 61 Unamortized Gain on Reaquired Debt (257) - 62 Accum. Deferred Income Taxes-Accel. Amort. (281) 87,615,792 Yes P 15 L 15 RB-39 BOY/EOY ADIT 63 Accum. Deferred Income Taxes-Other Property (282) 767,379,856 Yes P 15 L 15 RB-39 BOY/EOY ADIT, excludes FAS Accum. Deferred Income Taxes-Other (283) 122,954,008 Yes P 15 L 15 RB-39 BOY/EOY ADIT, excludes FAS Total Deferred Credits (lines 56 through 64) 1,136,468, TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65) 4,909,709,683 Page 113

18 Volume V - RECON-5 Page 5 of 5 Minnesota Power RECON-5 Explanations of Amounts Included or Excluded for Recovery 2015 Balance Sheet ($), Page 5 of 5 Line In Rate Vol. IV Sch. B-3 Total Company Col (1) Vol. V Working Papers Valuation No. FERC Account Name and Number To FERC Form 1 Base? COSS Page/Line Section/Page Method Justification Page 111 Note 1/ 72 Other Regulatory Assets (182.3) 360,226,452 Yes Partially included Wind Acquisition costs Yes P 13 L 45 RB-34 BOY/EOY Unamortized UMWI Trans cost previoulsy included ARO Yes In plant BOY/EOY To exclude in test year Pension FAS 158 Yes P 13 L 22 RB month Ave In Prepaid Pension Asset calculation Page 111 Note 2/ 78 Miscellaneous Deferred Debits (186) 27,303,531 Yes Partially included Other Post Retirement Yes P 13 L 23 RB month Ave In Prepaid OPEB calculations Works Comp Deposit Yes P 13 L 43 RB-32 BOY/EOY Company provided funds Page 112 Note 3/ 15 Accumulated Other Comprehensive Income (219) (24,584,888) Yes Partially included AOIC-Pension-FAS 158 Yes P 13 L 22 RB month Ave In Prepaid Pension Asset calculation AOIC-OPEB-FAS 158 Yes P 13 L 23 RB month Ave In Prepaid OPEB calculations AOIC-Taxes-FAS 158 Yes P 15 L 22 RB-39 BOY/EOY In Accum Defer Taxes 190 Page 112 Note 4/ 29 Accumulated Provision for Pensions and Benefits (228.3) 201,960,869 Yes Partially included OPEB FAS 158 Medical Acccural Yes P 13 L 23 RB month Ave In Prepaid OPEB calculations OPEB FAS 158 Dental Acccural Yes P 13 L 23 RB month Ave In Prepaid OPEB calculations OPEB FAS 158 Life Acccural Yes P 13 L 23 RB month Ave In Prepaid OPEB calculations FAS 158 Pension A Plan Yes P 13 L 22 RB month Ave In Prepaid Pension Asset calculation FAS 158 Pension B Plan Yes P 13 L 22 RB month Ave In Prepaid Pension Asset calculation Page 113 Note 5/ 59 Other Deferred Credits (253) 29,135,496 Yes Partially included Transmission Delivery Charge - Bos (WPPI Unamort) Yes P 13 L44 RB-33 BOY/EOY Unamortized WPPI amort previsouly included Hibbard - Decommis Exp Unit 1 & 2 Yes P 15 L 7 RB-37 BOY/EOY Rate base reduction related Hibbard decommis Hibbard - Decommis Exp Unit 1 & 2 Yes P 15 L 7 RB-37 BOY/EOY Rate base reduction related Hibbard decommis Wind Performance Deposit - Oliver C Yes P 15 L 8 RB-38 BOY/EOY Deposit related to Oliver PPA performance Page 113 Note 6/ 60 Other regulatory Liabilities (254) 101,736,552 Yes Partially included Retirement FAS 158 Yes P 13 L 22 RB month Ave In Prepaid Pension Asset calculation to 4 and 3999 Retail & Wholesale Debt and Equity Contra AFDC Yes BOY/EOY Assigned by jurisdictions and functionalized to: P 5 L 5,6,10,13,17,18 RB-28 Plant P 7 L 8,9,13,16,19,20 RB-29 CWIP P 11 L 2,3,6,8,10,11 RB-30 Accuml Provision for Depreciation Removal Costs (non-aro) Yes P5 L4 BOY/EOY In Plant