Niagara Mohawk Power Corporation d/b/a National Grid

Transcription

1 Niagara Mohawk Power Corporation d/b/a National Grid PROCEEDING ON MOTION OF THE COMMISSION AS TO THE RATES, CHARGES, RULES AND REGULATIONS OF NIAGARA MOHAWK POWER CORPORATION FOR ELECTRIC AND GAS SERVICE Testimony and Exhibits of: Electric Rate Design Panel Exhibit (E-RDP-9) through Exhibit (E-RDP-13) Book 23 April 2012 Submitted to: New York State Public Service Commission Case 12-E- Case 12-G- Submitted by: Niagara Mohawk Power Corporation

2 Exhibit (E-RDP-9)

3 Electric Rate Design Panel Exhibit (E-RDP-9) Transmission Revenue Adjustment Mechanism Schedule 1 1

4 Exhibit (E-RDP-9) Schedule 1 Page 1 of 1 Transmission Revenue Adjustment Mechanism Service Classification Allocator PSC No. 220 SC % SC-1C 1.00% SC-2ND 2.68% SC-2D 14.55% SC-3 Secondary 13.04% SC-3 Primary 5.10% SC-3 Sub Transmission/Transmission 1.30% SC-3A Secondary/Primary 3.19% SC-3A Sub Transmission 4.06% SC-3A Transmission 12.39% PSC No % % Note (1): Allocators per Exhibit (E-RDP-3), Schedule 3, Page 1 of 8, Line 17. Note (2): Percentage used to allocate the monthly comparison of actual Transmission Revenue to the forecast Transmission Revenue per Exhibit (E-RDP-4),, Page 1 of 1, Line 39. 2

5 Exhibit (E-RDP-10)

6 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Index Index to Marginal Cost Study 3

7 Exhibit (E-RDP-10) Schedule Index Page 1 of 1 Exhibit (E-RDP-10) Schedule Index Page 1 of 1 MCOS Index Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Index Marginal Cost Study Index Line Schedule Reference 1 Index E-RDP-10, Index 2 Marginal Costs- Summary E-RDP-10, Sch. 1 3 Marginal Demand-Related Costs E-RDP-10, Sch. 2 4 Marginal Customer-Related Costs E-RDP-10, Sch. 3 5 Customer-Related Ongoing Costs E-RDP-10, Sch. 4 6 Economic Carrying Charge Imputs E-RDP-10, Sch. 5 7 Electric Plant in Service E-RDP-10, Sch. 5A 8 Other Taxes E-RDP-10, Sch. 5B 9 O&M Costs E-RDP-10, Sch. 5C 10 Marginal Capital Costs- Lead E-RDP-10, Sch Transmission Capital Costs E-RDP-10, Sch. 6A 12 Primary and Secondary Distribution Capital Costs E-RDP-10, Sch. 6B 13 Transformers Capital Costs E-RDP-10, Sch. 6C 14 Services Capital Costs E-RDP-10, Sch. 6D 15 Meter Costs E-RDP-10, Sch. 6E 16 Customer Charge E-RDP-10, Sch. 7 4

8 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 1 Marginal Costs - Summary 5

9 Exhibit (E-RDP-10) Schedule 1 Page 1 of 1 MCOS RevReq Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 1 Marginal Cost Study Marginal Costs- Summary EXCLUDES A&G COSTS and GENERAL / COMMON / INTANGIBLE PLANT Demand Costs Customer Costs Total Costs Total Annual Cost Marginal Cost, Annual Basis No. of Customers Annual Cost per Customer Marginal Cost, Annual Basis Transmission NCP Factor Annual Cost per kw Line Rate Class (A) (B) (C) = (A) * (B) (D) (E) (F) = (D) * (E) (G) = (C) + (F) 1 Residential $ ,947,058 $350,302,171 $ ,458,560 $260,007,453 $610,309,624 2 Residential TOU $ ,759 $8,770,097 $ ,740 $1,380,404 $10,150,500 3 Small General No Dem $ ,498 $10,814,353 $ ,787 $19,197,885 $30,012,238 4 Small General Demand $ ,034 $60,137,815 $ ,677 $38,818,918 $98,956,733 5 Large General-Sec $ ,845 $48,007,191 $1, ,785 $6,045,577 $54,052,767 6 Large General-Pri $ ,779 $11,787,800 $1, ,170 $2,232,704 $14,020,504 7 Large General-Tran $ ,902 $2,162,569 $7, $2,289,717 $4,452,286 8 Large General TOU-S/P $ ,118 $11,542,632 $5, $504,362 $12,046,993 9 Large General TOU-U $ ,824 $9,660,702 $10, $889,913 $10,550, Large General TOU-T $ ,007,144 $22,710,822 $33, $2,971,171 $25,681, Lighting (1) 12, Total - Excluding Lighting 7,089,962 $535,896,151 1,631,294 $334,338,103 $870,234,254 Exhibit (E-RDP-10) Schedule 1 Page 1 of 1 6

10 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Marginal Demand-Related Costs 7

11 Exhibit (E-RDP-10) Page 1 of 1 Demand Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 2 Marginal Cost Study Marginal Demand-Related Costs Initial Capital Cost (1) Economic Carrying Charge Rate (2) Monthly per kw Demand Costs Annual per kw Demand Costs Transformers Primary / Secondary Plant Transformers Transmission Plant Primary/ Secondary Distribution Transmission/ Subtransmission Line Rate Class Rate Code (A) (B) (C) (D) (E) (F) (G) (H) (I) = (C*F) (J) = (I)/12 per Kw per Kw per Kw + (D*G) + (E*H) 1 Residential SC-1 $ $ $ % 15.5% 9.7% $ $ Residential TOU SC-1C $ $ $ % 15.5% 9.7% $ $ Small General No Dem SC-2-ND $ $72.79 $ % 15.5% 9.7% $60.93 $ Small General Demand SC-2-Dem $ $72.79 $ % 15.5% 9.7% $60.20 $ Large General-Sec SC-3-S $ $94.81 $ % 15.5% 9.7% $51.68 $ Large General-Pri SC-3-P $ $ % 15.5% 9.7% $33.60 $ Large General-Tran SC-3-T $ % 15.5% 9.7% $22.55 $ Large General TOU-S/P SC-3A-S/P $ $71.80 $ % 15.5% 9.7% $52.68 $ Large General TOU-U SC-3A-U $ $ % 15.5% 9.7% $33.45 $ Large General TOU-T SC-3A-T $ % 15.5% 9.7% $22.55 $ Lighting (1) SC-L $ % 15.5% 9.7% $22.55 $ Note: 14 (1) Costs are Escalated into the Rate Year using a ten year Compound Growth Rate of the Handy-Whitman Index 15 (2) Ecomomic Carring Charge Rate includes, O&M, Taxes and Insurance Exhibit (E-RDP-10) Page 1 of 1 8

12 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 3 Marginal Customer-Related Costs 9

13 Exhibit (E-RDP-10) Schedule 3 Page 1 of 1 Customer Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 3 Marginal Cost Study Marginal Customer-Related Costs Services (1) Meters (1) Monthly per Customer Annual per Customer Customer- Related Ongoing Costs (2) Annual Cost ECCR Factor Annual Cost Investment ECCR Factor Line Rate Class Investment (I) = (H)/12 (H) = (C) + (F) + (G) (A) (B) (C) = (A) * (B) (D) (E) (F) = (D) * (E) (G) 1 Residential $ % $79.55 $ % $35.53 $63.18 $ $ Residential TOU $ % $84.59 $ % $67.22 $52.98 $ $ Small General No Dem $ % $90.43 $ % $40.72 $42.13 $ $ Small General Demand $1, % $ $2, % $ $ $ $ Large General-Sec $ % $90.47 $3, % $ $ $1, $ Large General-Pri % - $6, % $1, $ $1, $ Large General-Tran % - $39, % $6, $ $7, $ Large General TOU-S/P % - $6, % $1, $4, $5, $ Large General TOU-U % - $27, % $4, $5, $10, $ Large General TOU-T % - $88, % $14, $18, $33, $2, Lighting (1) Note: 14 (1) Costs are Escalated into the Rate Year using a ten year Compound Growth Rate of the Handy-Whitman Index 15 (2) Dollars are based on Costs in the Rate Year from the Embedded Cost of Service Study 16 (3) Lighting Cost Study is Presented by : Exhibit (E-RDP-10) Schedule 3 Page 1 of 1 10

14 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 4 Customer-Related Ongoing Costs 11

15 Exhibit (E-RDP-10) Schedule 4 Page 1 of 1 CustCosts Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 4 Marginal Cost Study Customer-Related Ongoing Costs Labor Content Lighting Large General TOU-T Large General TOU-U Large General TOU-S/P Large General- Tran Large General- Pri Large General- Sec Small General Demand Small General No Dem Residential TOU Line Customer-Related Accounts Balance Residential 1 Customer Accounts and Records $44,285 $39,247 $132 $2,172 $1,933 $398 $119 $24 $13 $7 $13 $ % 2 Uncollectible- Delivery 18,817 16, Customer Service & Info Expenses 12,013 4, , % 4 Labor-related costs 40,441 30, ,769 4,598 1, Annual Expense ($) $115,556 $92,155 $357 $4,668 $11,205 $2,817 $1,004 $246 $399 $500 $1,638 $ Average Number of Customers 1,643,431 1,458,560 6, ,787 48,677 4,785 1, ,137 8 Cost per Customer-Year $70.31 $63.18 $52.98 $42.13 $ $589 $858 $798 $4,251 $5,903 $18,337 $46.79 Exhibit (E-RDP-10) Schedule 4 Page 1 of 1 9 Cost per Customer-Month $5.86 $5.27 $4.42 $3.51 $19.18 $49.06 $71.51 $66.51 $ $ $1, $ Labor Costs included above 27,525 21, ,207 3, Total Labor costs 228, ,589 1,806 9,307 28,707 18,591 6,644 1,220 4,129 2,812 8,995 6, % of Total Labor in items above 12.03% 15.09% 5.59% 12.97% 10.93% 4.00% 4.07% 5.95% 2.92% 5.59% 5.77% 1.99% A&G-Salaries 55,268 33, ,194 7,149 4,584 1, , ,168 1, A&G-Office Supplies 50,806 30, ,023 6,324 4,259 1, ,024 1, A&G Outside Services 18,590 11, ,360 1, A&G-Rents / General Plant 16,846 10, ,081 1, Injuires & Damages Employee Benefits 133,574 82,533 1,044 5,522 16,497 10,601 3, ,338 1,559 4,973 4, Payroll taxes Subtotal 276, ,840 2,170 11,215 34,585 22,438 7,999 1,454 4,967 3,317 10,592 8, General / Common Plant 59,753 36, ,427 7,483 4,855 1, , ,292 1, Labor-related costs 335, ,371 2,639 13,641 42,068 27,293 9,729 1,769 6,042 4,035 12,884 10, General Plant 336, Common Plant 288, Accumulated Depreciation (315,590) , Rate of Return 7.38% 31 Return on General / Common Plant 22, Income Tax Gross-up 50.05% 33 Income Tax expense 11, Depreciation / Amortization expense 25, General / Common Plant 59,753 36, ,427 7,483 4,855 1, , ,292 1,

16 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 5 Economic Carrying Charge Inputs 13

17 Exhibit (E-RDP-10) Schedule 5 Page 1 of 1 Exhibit (E-RDP-10) Schedule 5 Page 1 of 1 ECCR_Rates Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 5 Marginal Cost Study Economic Carrying Charge Imputs Line Account Title Account Weighting (from Schedule 5A) Book Life Salvage Value Economic Carrying Charge Rate 1 Transmission Plant (24.6%) 14.36% 2 3 Station Equipment % 60 (15.5%) 4 Poles, Towers and Fixtures % 65 (40.9%) 5 Overhead Conductors and Device % 50 (102.3%) 6 Underground Conduit 366 5% 75 (1.5%) 7 Underground Conductors & Devi % 50 (10.9%) 8 Weighted Primary/Secondary Pla % 57.4 (50.1%) 15.48% 9 10 Line Transformers (15.0%) 9.70% OH Services (77.2%) 10.69% Meters (17.8%) 16.86% Annual Economic Carrying Charge Rate Parameters 17 Cost of Capital O&M Expense Insurance Property Tax 18 Applied to==> Rate Base 19 Gross plant / Inflated From Schedule 5C Gross plant / Inflated Net Plant From Schedule 5B 20 Transmission 7.38% 5.78% 0.10% 3.45% Primary/Secondary 7.38% 7.15% 0.10% 3.45% Transformers 7.38% 0.42% 0.10% 3.45% Service 7.38% 3.79% 0.10% Meters 7.38% 4.39% 0.10% Other Factors 31 Long Term Inflation 2.03% 32 14

18 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 5A Electric Plant in Service 15

19 Exhibit (E-RDP-10) Schedule 5A Page 1 of 1 Exhibit (E-RDP-10) Schedule 5A Page 1 of 1 Plant Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 5A Marginal Cost Study Electric Plant in Service Line Account Description Account No. Balance ($000s) Primary and Secondary ($000s) Primary and Secondary % 1 C. TRANSMISSION PLANT 2 Transmission Plant 350 2,222,045 3 Subtotal - TRANSMISSION PLANT ,222, D. DISTRIBUTION PLANT 6 Land and Land Rights ,507 7 Structures and Improvements ,393 8 Station Equipment , ,622 17% 9 Poles, Towers and Fixtures , ,327 30% 10 Overhead Conductors and Devices 365 1,080,548 1,080,548 33% 11 Underground Conduit , ,580 5% 12 Underground Conductors & Devices , ,940 16% 13 Line Transformers , Services , Meters , Installs on Customer Premises 371 7, Street Lighting & Signal Systems , Asset Retire Costs for Dist Plant Total Distribution Plant ,040,426 3,293, % TOTAL TRANSMISSION & DISTRIBUTION PLANT 7,262, II. DEPRECIATION RESERVE 24 Transmission Plant , Distribution- Land, Land Rights, Substations, , Distribution- PTF / OH / UG ,042, Distribution- Line Transformers , Distribution- Services , Distribution- Meters (44,081) 30 Distribution- Lighting , Distribution- Other , Total Depreciation Reserve 108 2,264, Net Plant 4,998, Net Plant Summary 36 Net Services Plant 222, Net Meter Plant 178, Net All Other Plant 4,597, Net Plant for Tax Bases 4,998,360 16

20 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 5B Other Taxes 17

21 Exhibit (E-RDP-10) Schedule 5B Page 1 of 1 Exhibit (E-RDP-10) Schedule 5B Page 1 of 1 OtherTax Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 5B Marginal Cost Study Other Taxes Line Account Description Account No. Real Estate & Special Franchises ($000) 1 General Taxes 2 Municipal taxes ,643 3 Other taxes Subtotal - General Taxes 158, Net Plant Summary 7 Net Plant for Tax Bases From Schedule 5A 4,597, Tax rate for Transmission, Primary and Secondary Distribution and Transform 3.453% 10 18

22 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 5C O&M Costs 19

23 Exhibit (E-RDP-10) Schedule 5C Page 1 of 1 Exhibit (E-RDP-10) Schedule 5C Page 1 of 1 OM_Costs Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 5C Marginal Cost Study O&M Costs Line Account Description Account No. Total Transmission Primary / Secondary Transformers Service 1 COST VALUES 1,947,424 3,293,017 1,147,733 1,129, ,454 2 Source Historical Historical Replacement Replacement Replacement Meters Labor 3 4 Purchased Power Transmission O&M ,060 79, % 6 Operation Supervision & Engineering 580 3, % 7 Load Dispatching , % 8 Station Expenses 582 6,728 6, % 9 Overhead Line Expenses ,747 9,577 2, % 10 Underground Line Expenses 584 5,312 5, % 11 Street Light and Signal Systems 585 1, % 12 Meter Expenses 586 8,720 8, % 13 Customer Installation Expenses 587 5, % 14 Misc. Distribution Expenses , % 15 Rents % 16 Maint Supervision & Engineering % 17 Maint of Structures % 18 Maintenance of Station Equipment 592 8,732 8, % 19 Maintenance of Overhead Lines , ,780 27, % 20 Maintenance of Underground Lines 594 4,477 4, % 21 Maintenance of Line Transformers 595 2,472 2, % 22 Maintenance of Street Lights 596 4, % 23 Maintenance of Meters % 24 Maintenance of Misc. Plant % 25 Total - OPER. AND MAINT. EXP ,456 79, ,319 2,472 29,529 9, Labor Content 95,014 22,820 53,935 1,622 9,023 7, Total Labor costs 228, , , , , % of Total Labor in items above 9.97% 23.57% 0.71% 3.94% 3.33% 30 Total Labor-related costs 335, , , , , Applicable Labor-related costs 33,504 79,187 2,381 13,247 11, Total Costs 112, ,506 4,853 42,776 20, O&M Rates 5.78% 7.15% 0.42% 3.79% 4.39% Allocation of O&M to Plant Components 38 Poles, Towers and Fixtures , Overhead Conductors and Devices 365 1,080,548 82% 40 Services ,477 18% 41 Total 2,520,352 20

24 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 6 Marginal Capital Costs - Lead 21

25 Exhibit (E-RDP-10) Schedule 6 Page 1 of 1 Exhibit (E-RDP-10) Schedule 6 Page 1 of 1 Capital Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 6 Marginal Cost Study Marginal Capital Costs- Lead Schedule Reference Transmission Capital Costs RDP-4, Sch. 6A Primary and Secondary Distribution Capital Costs RDP-4, Sch. 6B Transformers Capital Costs RDP-4, Sch. 6C Services Capital Costs RDP-4, Sch. 6D Meter Costs RDP-4, Sch. 6E 22

26 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 6A Transmission Capital Costs 23

27 Exhibit (E-RDP-10) Schedule 6A Page 1 of 1 Exhibit (E-RDP-10) Schedule 6A Page 1 of 1 Trans Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 6A Marginal Cost Study Transmission Capital Costs Line Substations Transmission Lines Total 1 Total cost $83,450,874 $173,965,638 2 MW Added 1,877 1,775 3 Cost per MW $44,460 $98,009 $142,469 4 Cost per kw $44.46 $98.01 $ Handy-Whitman Inflation 105.0% 7 Apply for 2 Years Cost per kw Demand $

28 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 6B Primary and Secondary Distribution Capital Costs 25

29 Exhibit (E-RDP-10) Schedule 6B Page 1 of 1 Exhibit (E-RDP-10) Schedule 6B Page 1 of 1 PriSec Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 6B Marginal Cost Study Primary and Secondary Distribution Capital Costs Line Rate Class Type Costs Customers Assumed per Customer Demand (kw) (a) Demand at Generation $/kw Demand at Generation- Test Year Cost Inflation $/kw Demand at Generation- Rate Year 1 Residential Distribution Costs 1,244, ,156 $ $ Commercial Distribution Costs - Rate Code 2D 413,414 6,289 $ $ Commercial Distribution Costs - Rate Code 3 109,504 1,279 $ $ (a) 25 kva Transformer X.9 Power Factor = 23 kw, serves 4 customers = 5.75 per customer 5 6 Per kw Demand 7 Rate Class Rate Code At Generation Portion of Distribution System Used Expansion Factor Distribution Costs 8 Residential SC-1 $ $ Residential TOU SC-1C $ $ Small General No Dem SC-2-ND $ $ Small General Demand SC-2-Dem $ $ Large General-Sec SC-3-S $ $ Large General-Pri SC-3-P $ $ Large General-Tran SC-3-T 15 Large General TOU-S/P SC-3A-S/P $ $ Large General TOU-U SC-3A-U $ $ Large General TOU-T SC-3A-T 18 Lighting (1) SC-L Delivery Level Expansion Factor Cumulative Losses 21 Transmission Subtransmission Primary Secondary Functional Allocator Factors Weighting* Primary Secondary Cost Inflation- Handy- Whitman 27 Poles % 70% 30% OverHead Lines % 81% 19% UG Conduit-366 6% 79% 21% UG Conductors % 82% 18% Weighted Value 100% 77% 23% *Weighted based on Gross Plant values Apply for 2 Years

30 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 6C Transformers Capital Costs 27

31 Exhibit (E-RDP-10) Schedule 6C Page 1 of 1 Exhibit (E-RDP-10) Schedule 6C Page 1 of 1 Xfmrs Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 6C Marginal Cost Study Transformers Capital Costs Line Rate Class Includes Trans-NCP Total Transformers Cost Total Transformers Cost per kw- Test Year Cost Inflation Total Transformers Cost per kw 1 Residential SC-1 2,947, ,865,421 $ $ Residential TOU SC-1C 75,759 16,461,049 $ $ Small General No Dem SC-2-ND 177,498 40,797,080 $ $ Small General Demand SC-2-Dem 999, ,433,179 $ $ Large General-Sec SC-3-S 928, ,852,941 $ $ Large General-Pri SC-3-P 350,779 0 $ $ Large General-Tran SC-3-T 95,902 0 $ $ Large General TOU-S/P SC-3A-S/P 219,118 35,323,095 $ $ Large General TOU-U SC-3A-U 288,824 0 $ $ Large General TOU-T SC-3A-T 1,007,144 0 $ $ Lighting (1) SC-L 57,378 0 $ $ ,147,340 1,147,732, Handy-Whitman Inflation 110.3% 16 Apply for 2 Years

32 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 6D Services Capital Costs 29

33 Exhibit (E-RDP-10) Schedule 6D Page 1 of 1 Exhibit (E-RDP-10) Schedule 6D Page 1 of 1 Services Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 6D Marginal Cost Study Services Capital Costs Line Rate Class Includes Customers Total Services Cost Average Services Cost- Test Year Cost Inflation Average Services Cost- Rate Year 1 Residential SC-1 1,458, ,909,243 $ $ Residential TOU SC-1C 6,740 4,864,453 $ $ Small General No Dem SC-2-ND 110,787 85,474,136 $ $ Small General Demand SC-2-Dem 48,677 45,189,093 $ $1, Large General-Sec SC-3-S 4,785 3,692,988 $ $ Large General-Pri SC-3-P 1, Large General-Tran SC-3-T Large General TOU-S/P SC-3A-S/P 94 13, Large General TOU-U SC-3A-U Large General TOU-T SC-3A-T Lighting (1) SC-L 12, ,643,431 1,129,143, Handy-Whitman Inflation 104.7% 15 Apply for 2 Years

34 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 6E Meter Costs 31

35 Exhibit (E-RDP-10) Schedule 6E Page 1 of 1 Meter_Sum Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 6E Marginal Cost Study Meter Costs Total Meter Costs Rate Year Meter Costs Rate Year Cost Inflation Total Meter Costs Test Year Meter Costs Test Year Customer Counts Line Rate Class Rate Code 1 Residential SC-1 1,458,560 $ $282,612, $ $307,357,493 2 Residential TOU SC-1C 6,740 $ ,470, $ ,687,345 3 Small General No Dem SC-2-ND 110,787 $ ,601, $ ,755,928 4 Small General Demand SC-2-Dem 48,677 $2, ,704, $2, ,360,179 5 Large General-Sec SC-3-S 4,785 $3, ,248, $3, ,583,264 6 Large General-Pri SC-3-P 1,170 $5, ,699, $6, ,285,606 7 Large General-Tran SC-3-T 308 $36, ,146, $39, ,122,836 8 Large General TOU-S/P SC-3A-S/P 94 $6, , $6, ,835 9 Large General TOU-U SC-3A-U 85 $25, ,127, $27, ,314, Large General TOU-T SC-3A-T 89 $81, ,268, $88, ,905, Lighting (1) SC-L 12, $ Totals 1,643,431 $474,453,980 $515,995, Handy-Whitman Inflation 104.3% 15 Apply for 2 Years Exhibit (E-RDP-10) Schedule 6E Page 1 of 1 32

36 Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 7 Customer Charge 33

37 Exhibit (E-RDP-10) Schedule 7 Page 1 of 1 CustCharge Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 7 Marginal Cost Study Customer Charge Monthly per Customer Annual per Customer Customer- Related Ongoing Costs Transformers Annual Cost per Customer Number of Customers Annual Cost Transmission NCP Factor ECCR Cost per kw Transformers Cost per kw Meter Annual Cost per Customer Service Annual Cost per Customer Line Rate Class (K) = (J)/12 (J) = (A) + (B) + (H) + (I) (A) (B) (C) (D) (E) (F) = (D) * (E) (G) (H) = (F) / (G) (I) Source: Sch. 3 Sch. 3 Sch. 2 Sch. 2 Sch. 1 Sch. 1 Sch. 3 1 Residential $79.55 $35.53 $ $ ,947,058 84,660,317 1,458,560 $58.04 $63.18 $ $ Residential TOU $84.59 $67.22 $ $ ,759 1,941,308 6,740 $ $52.98 $ $ Small General No Dem $90.43 $40.72 $ $ ,498 4,811, ,787 $43.43 $42.13 $ $ Small General Demand $ $ $ $ ,034 26,350,237 48,677 $ $ $1, $ Large General-Sec $90.47 $ $ $ ,845 13,427,066 4,785 $2, $ $4, $ Large General-Pri - $1, ,779-1,170 - $ $1, $ Large General-Tran - $6, , $ $7, $ Large General TOU-S/P - $1, $ $ ,118 4,165, $44, $4, $49, $4, Large General TOU-U - $4, , $5, $10, $ Large General TOU-T - $14, ,007, $18, $33, $2, Lighting (1) 12, ,089, ,356,039 1,643, ECCR Rate= % Exhibit (E-RDP-10) Schedule 7 Page 1 of 1 34

38 Exhibit (E-RDP-11)

39 Electric Rate Design Panel Exhibit (E-RDP-11) Marginal Cost Rate Design Schedule 1 35

40 Exhibit (E-RDP-11) Schedule 1 Page 1 of 1 Exhibit (E-RDP-11) Schedule 1 NIAGARA MOHAWK POWER CORPORATION d/b/a/ NATIONAL GRID PSC No. 220 Electricity Marginal Cost Rates (1) + (2) - (3) (1) (2) (3) (4) (5) (6) (7) (8) MCOS Annual Costs Current Customer Marginal Proposed Rates Demand Customer Charge Revenue Revenue Reqt. kwh kw (4)/(5) or (4)/(6) Per kwh/kw SC-1 $350,302,171 $260,007,453 $297,546,219 $312,763,405 11,113,208,562 SC-1C $8,770,097 $1,380,404 $2,426,537 $7,723, ,714,611 SC-2 $10,814,353 $19,197,885 $27,944,902 $2,067, ,379,896 $ SC-2D $60,137,815 $38,818,918 $30,677,889 $68,278,844 14,627,598 $4.67 SC-3 Sec $48,007,191 $6,045,577 $12,068,710 $41,984,058 11,217,149 $3.74 SC-3 Pri $11,787,800 $2,232,704 $3,995,595 $10,024,909 4,636,428 $2.16 SC-3 Tran $2,162,569 $2,289,717 $1,242,226 $3,210,059 1,602,014 $2.00 SC-3A Sec/Pri $11,542,632 $504,362 $1,016,463 $11,030,531 2,700,726 $4.08 SC-3A SubT $9,660,702 $889,913 $1,422,143 $9,128,472 3,635,141 $2.51 SC-3A Tran $22,710,822 $2,971,171 $3,400,672 $22,281,321 13,090,391 $1.70 $535,896,151 $334,338,103 $381,741,357 $488,492,897 12,106,303,068 51,509,447 Column 1: E-RDP-10, Schedule 1, Page 1 of 1, Lines 1-12 Column 2: E-RDP-10, Schedule 1, Page 1of 1, Lines 1-12 Column 3: E-RDP-6,, Column E Column 4: Column 1 + Column 2 - Column 3 Column 5: E-RDP-6,, Column A Column 6: E-RDP-6,, Column A Column 7: Column 4 / Column 5 Column 8: Column 4 / Column 6 36

41 Exhibit (E-RDP-12)

42 Electric Rate Design Panel Exhibit (E-RDP-12) Witness Resumes Pamela B. Dise 37

43 Exhibit (E-RDP-12) Resumes of Electric Rates Panel Page 1 of 5 Name Pamela B. Dise, Electric Pricing NY, Regulation & Pricing, Electricity Distribution & Generation, National Grid, 300 Erie Boulevard West, Syracuse, NY Education Masters of Business Administration, Le Moyne College, Syracuse, New York (1996) Bachelor of Science, Accounting, Syracuse University, Syracuse, New York (1992) Certificate in Paralegal Studies, University College, Syracuse, New York (1984) Professional Experience Manager, Electric Pricing-NY, National Grid, September 1, 2008-Present The responsibilities of the department include the study, analysis and design of National Grid s upstate New York retail delivery electric service rates, rate contracts, surcharge adjustment factor clauses, riders and terms and conditions for electric service, including testifying and supporting such rates and tariffs before the NYPSC. The Electric pricing Department is also responsible for preparation of the electric revenue forecast, and for providing sales data and analyses, customer service and billing support and guidance in the interpretation and application of retail delivery service tariffs. Senior/Principal Analyst, Electric Pricing-NY, National Grid, October 2002-September 2008 My responsibilities as a principal analyst included the preparation of various filings, analyses for special projects and assistance with adjustment factor clauses. I served as Project Manager to the 3 rd Competitive Transition Charge (CTC) Reset filing. I also developed comprehensive financial and reporting models for the Merger Rate Plan, PFJ tax credit and deferrals. Senior Financial Planning Analyst, Planning & Financial Analysis, Niagara Mohawk Power Corporation, January 1997-October 2002 My responsibilities included coordinating and assisting in financial analyses including the identification, formulation and analysis of financial strategies and proposals. I also assisted with the development and implementation of EVA/VIA analysis, business planning processes, and provided technical assistance and training to other business departments. Manager & Finance Coordinator 2-Finance/Accounting Electric Supply & Delivery Finance, Niagara Mohawk Power Corporation, June 1994-January 1997 My responsibilities included assessing the impacts of existing and proposed accounting systems and practices in the department. I recommended, developed and implemented all changes to existing accounting systems or practices. My duties also included ensuring compliance with GAAP and Corporate guidelines through audits and proactive interfaces with operating groups. Finance Coordinator 1, Electric Supply & Delivery Finance, Niagara Mohawk Power Corporation, July 1991-June 1994 My responsibilities included providing expertise and interface between Corporate Regulatory Proceedings, NYS Public Service Commission and the Electric Supply & Delivery Finance Strategic Business Units. I was also responsible for preparation of departmental budget analyses, co-tenant billing, departmental chargeback and various other special projects required by the department, Corporate Accounting and the NYS Public Service Commission. Assistant Regulatory Proceedings Specialist, Regulatory Proceedings, Niagara Mohawk Power Corporation, March 1989-July 1991 My tasks included in the preparation of various exhibits for rate case filings and maintaining complete files of all documents presented in rate cases and associated proceedings. 38

44 Electric Rate Design Panel Exhibit (E-RDP-12) Witness Resumes Kellie I. Smith 39

45 KELLIE I. SMITH 5040 Clear Meadow Dr. Camillus, New York Exhibit (E-RDP-12) Resumes of Electric Rates Panel Page 2 of 5 EDUCATION EXPERIENCE Jan 2006-present Feb 2000-Jan 2006 Sept Feb 2000 Oct 1996 Sept 1998 May 1995 Oct 1996 LeMoyne College, Syracuse, New York Masters of Business Administration December 2000 State University College at Oswego, Oswego, New York BS Accounting August 1994 National Grid, Syracuse, New York Senior/Lead Pricing Analyst Provide analytical support for Standby Service Classification No.7 including cost and regulatory analysis, deferral accounting process design, rate design, and discovery responses Perform analytical support for Economic Development policies and participate in the development of new programs including process design and billing support Develop various surcharge factors and perform monthly and annual reconciliations including commodity reconciliations and merchant function charge Provide customer service and billing support guidance in the interpretation of retail delivery service tariffs Niagara Mohawk Power Corporation, Syracuse, New York Senior Financial Analyst- Planning and Financial Analysis Prepare margin reports monthly for internal management review Evaluate and present margin variances for upper management review through detailed analysis Prepare monthly revenue analysis for both upper management and auditor review Assist in budget preparation for margin related items Felix Schoeller Technical Papers, Inc, Pulaski, New York Financial Analyst Supervise daily activities of the general accounting staff including A/P, A/R and general ledger transactions Coordinate the month end closing process through the review of all journal entries and the preparation of various monthly reports including balance sheet analysis Review of monthly departmental expenses through the analysis of actual dollars to budgeted dollars and the coordination of monthly meetings with department managers The Penn Traffic Company, Syracuse, New York Supervisor of Fixed Assets Track all capital project spending for new stores, store remodels, and major equipment purchases for all divisions of Penn Traffic and verify capital budgets are met Prepare monthly book and yearly tax depreciation reports along with the preparation of personal property tax returns Supervise daily activities of accounting staff including the payment of invoices for capital projects, addition of assets to the system, and weekly and monthly reporting The Penn Traffic Company, Syracuse, New York Franchise Field Accountant Instruct store personnel to operate and control the accounting at franchise and independent stores, perform store audits, and review store accounting activity Review monthly financial statements with field staff personnel Audit and review store accounting activity as requested by store owners Observe and review physical inventories to determine their accuracy and completeness 40

46 Electric Rate Design Panel Exhibit (E-RDP-12) Witness Resumes Howard S. Gorman 41

47 HOWARD S. GORMAN 45 Hill Park Avenue Great Neck, New York Mr. Gorman has more than 24 years of experience in the energy industry, including 15 years in rate and regulatory proceedings, and more than 30 years overall of professional experience in accounting, finance and rate and regulatory matters. Mr. Gorman has testified as an expert witness on revenue requirements, class cost of service, revenue allocation and rate design. He has testified as an expert witness before the Massachusetts Department of Public Utilities, New Jersey Board of Public Utilities, New York State Public Service Commission, Ontario Energy Board, Pennsylvania Public Utility Commission, Philadelphia Gas Commission and Rhode Island Public Utilities Commission. Mr. Gorman also has experience in financial modeling, financial analysis and forecasting, developing accounting systems, competitive service, and treasury and financial management. PROFESSIONAL EMPLOYMENT Present HSG Group, Inc. President Black & Veatch Corporation (R.J. Rudden Associates, Inc. before 2005) Principal Consultant Independent Consultant Trigen Energy Corporation Corporate Controller; Trigen was formed in Treasurer; Trigen had IPO with NYSE listing in Coleco Industries, Inc. Director, Treasury Touche Ross & Co. Staff Accountant PROFESSIONAL EXPERIENCE Utility Accounting and Costing Exhibit (E-RDP-12) Resumes of Electric Rates Panel Page 3 of 5 Mr. Gorman has performed numerous class cost of service studies for electric and gas utilities, and has also developed and supported revenue requirements, revenue allocation proposals and rate designs. These assignments included development of test year data, establishment of cost causality, selection of allocation bases, development of allocators, and analysis of customer impacts and policy considerations. Mr. Gorman also has extensive experience in financial accounting. As controller of Trigen Energy Corporation, he founded and built the finance and accounting function; developed reports, procedures and management tools; and managed subsidiary controllers across North America, including an IPO with NYSE listing. 42

48 Exhibit (E-RDP-12) Resumes of Electric Rates Panel Energy Project Analysis Page 4 of 5 Mr. Gorman has performed financial analyses of energy-related assets, including electric and gas distribution companies, power plants and transmission operators. These valuations included development of cash flows and financial statements based on both regulatory and accounting presentations, and included review of assumptions, analysis of data, modeling and forecasting, sensitivity testing and stress testing. Among these analyses are: Valuations of power plants, combined heat and power plants and energy companies for the purpose of acquisition; Valuation and assessment of alternatives for the waste-to-energy assets and other energy assets of a diversified company on behalf of an interested acquirer; Valuation of the common stock of a publicly traded multi-jurisdiction utility for the purpose of investment; Assessment of strategic fit and valuation for a utility seeking to diversify into energy-related services; and Assistance with valuation and preparation for negotiation for a private entity seeking a buyer for energy assets. Energy Project Financing Mr. Gorman has negotiated and completed transactions including construction and term loans, tax-exempt bonds, taxable bonds, subordinated debt and asset-backed (receivables and inventory) revolving credit facilities. He has worked successfully with lenders and borrowers to source and structure transactions, and was instrumental in negotiating loan documents and in designing power sale and supply procurement contracts to be financed. Mr. Gorman has supported energy projects in connection with due diligence for financing, including contract review, financial modeling, supply analysis, forward price projections, and economic valuation with cash flow forecasting, and the identification, assessment and mitigation of financial and operating risks for the project and its investors. Financial Management and Related Areas Mr. Gorman has developed, sourced and procured competitive contracts for loans as well as for energy, both as principal and on behalf of clients. He has bought and sold interest rate and currency forward contracts for the purpose of managing risk. He managed the corporate insurance portfolios and the benefit plans for Trigen Energy Corporation and for Coleco Industries. Computer Modeling and Decision Support Mr. Gorman is an accomplished modeler with expertise in spreadsheet and database applications, as well as the use of programming tools. He has developed analytical tools to perform valuations, projections and simulations. These models have been applied to financial analysis, cost allocations, rate design and pricing, forecasting revenue requirements, numerous tax and accounting matters, supply modeling and optimizations. Several of these models have contained interactive modules for automated scenario testing and sensitivity analysis. 43

49 Exhibit (E-RDP-12) Resumes of Electric Rates Panel PUBLICATIONS AND PRESENTATIONS Page 5 of 5 What Wall Street Needs From FERC, published in R. J. Rudden Financial, LLC s Energy Capital Markets Report, September 2002 A Balanced Look at Balance Sheets, published in R.J. Rudden Financial, LLC s Energy Capital Markets Report, June 2002 From Wires To Riches: Shareholder Value Creation In The T&D Business, April 2002 (coauthored). Assessment of Retail Choice Programs, presented at the American Gas Association Rate and Strategic Issues Committee Conference, March 2002 Value Creation With Transmission Assets, quoted in Electrical World s Special Edition Quarter 1, 2002, March 2002 The Remarkable Story on Enron, published in Scudder s Annual End of Year Issue, December 2001 EDUCATION New York University, B.S., Accounting, 1976 Harvard Business School, MBA,

50 Exhibit (E-RDP-13)

51 Electric Rate Design Panel Exhibit (E-RDP-13) Workpapers Supporting Exhibit (E-RDP-4) 45

52 Exhibit (E-RDP-13) Workpapers to Exhibit (E-RDP-4) Schedule 1 Page 1 of 7 Electric Historic Revenue - Street Lighting PSC 214 Revenues Historic Test Year Ended December 31, 2011 (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) Service Type Code L Revenue Year Reported 2011 Line Sum of Charge Amt Subledger Id 1 Parent Service Class Revenue Class Code Grand Total 2 SC $434,641 $115,459 $10,247 $2,401 $0 ($12,581) $550, $2,210,625 $642,967 $17,027 $13,466 $0 ($20,594) $2,863, $67,871 $1,613 $393 $0 ($1,081) $68, $973,544 $7,669 $5,826 $0 ($7,399) $979,640 6 SC1 Total $3,686,681 $758,427 $36,556 $22,086 $0 ($41,654) $4,462,096 7 SC $21,729,864 $3,707,702 $166,907 $0 $79,064 $0 ($5,919) $0 $25,677, $24,632,492 $345,939 $0 $70,449 $0 ($4,304) $0 $25,044,576 9 SC2 Total $46,362,357 $3,707,702 $512,846 $0 $149,513 $0 ($10,223) $0 $50,722, SC $216,099 $157,473 $4,269 $0 $3,187 $0 ($841) $0 $380, $152,074 ($9) $1,300 $0 $2,205 $0 ($424) $0 $155, SC3 Total $368,173 $157,464 $5,569 $0 $5,391 $0 ($1,265) $0 $535, SC $841,012 $427,604 $16,306 $16,914 $0 ($14,202) $0 $1,287, $199,074 $1,514 $3,866 $0 ($5,041) $0 $199, SC4 Total $1,040,085 $427,604 $17,819 $20,780 $0 ($19,243) $0 $1,487, SC $237,839 $134,865 $3,791 $2,756 $0 ($25) $379, $30,146 $266 $66 $0 ($25) $30, SC5 Total $267,985 $134,865 $4,057 $2,823 $0 ($49) $409, SC $24,967 $15,956 $313 $419 $0 ($43) $41, $1,187 $19 $97 $0 ($31) $1, SC6 Total $26,154 $15,956 $332 $516 $0 ($74) $42, Grand Total $51,751,435 $5,202,018 $577,179 $0 $201,109 $0 ($72,507) $0 $57,659,233 Column K, Line 22 = Exhibit (E-RDP-4), Schedule 1, Column 11, Line 17 46

53 Exhibit (E-RDP-13) Workpapers to Exhibit (E-RDP-4) Schedule 1 Page 2 of 7 Electric Historic Revenue - New York Power Authority ("NYPA") Revenues Historic Test Year Ended December 31, 2011 Service Type Code E Revenue Year Reported 2011 Sum of Charge Amt Subledger Id Parent Service Class Revenue Class Cod Grand Total SC2D 0509 $217,449 $597,573 $4,711 $48,409 $868,142 SC2D Total $217,449 $597,573 $4,711 $48,409 $868,142 SC $903,925 $14,089,433 $134,141 $2,372,659 $17,500, $135,386 $3,693,390 $55,104 $820,162 $4,704, $378,271 $1,848,064 $3,073 $176,721 $2,406, $1,705,421 $8,738,604 $70,858 $605,238 $11,120,120 SC3 Total $3,123,004 $28,369,490 $263,176 $3,974,778 $35,730,447 SC3A 0503 $321,184 $32,770,326 $403,991 $4,793,419 $38,288, $89,485 $13,223,366 $161,541 $2,220,090 $15,694, $212,807 $6,003,209 $41,110 $384,610 $6,641, $179,720 $1,764,002 $8,463 $111,551 $2,063, $1,339,743 $1,339,743 SC3A Total $2,142,937 $53,760,903 $615,104 $7,509,671 $64,028,615 Grand Total $5,483,390 $82,727,966 $882,991 $11,532,858 $100,627,205 (a) (b) (c) (d) Line Base Commodity GRT Total 1 PFJ (509) $2,867,787 $11,100,179 $84,032 $14,051,999 2 R&E (503 & 504) $11,656,310 $63,776,514 $754,777 $76,187,601 3 EDP (506 & 507) $1,152,409 $7,851,273 $44,182 $9,047,864 4 HLF (510) $1,339,743 $0 $0 $1,339,743 5 $17,016,248 $82,727,966 $882,991 $100,627,205 Column D, Line 1 = Exhibit (E-RDP-4), Schedule 1, Column 11, Line 12 Column D, Line 2 = Exhibit (E-RDP-4), Schedule 1, Column 11, Line 10 Column D, Line 3 = Exhibit (E-RDP-4), Schedule 1, Column 11, Line 9 Column D, Line 4 = Exhibit (E-RDP-4), Schedule 1, Column 11, Line 11 47

54 Exhibit (E-RDP-13) Workpapers to Exhibit (E-RDP-4) Schedule 1 Page 3 of 7 Exhibit (E-RDP-13) Workpapers to Exhibit (E-RDP-4) Schedule 1 Page 3 of 7 Electric Historic Revenues Historic Test Year Ended December 31, 2011 Service Type CodeE Revenue Year Rep 2011 Sum of Charge Amt Subledger Id Parent Service ClasRevenue Class Code Grand Total SC $648,897,541 $492,898,614 $23,773,230 $0 $62,426,345 $114,377,227 $419,533 $51,060,222 $1,393,852, $137,893,105 ($25) $4,847,747 $0 $14,573,678 $26,950,512 $30,609 $11,981,698 $196,277,324 SC1 Total $786,790,646 $492,898,590 $28,620,977 $0 $77,000,023 $141,327,739 $450,141 $63,041,921 $1,590,130,036 SC1C 0200 $7,914,693 $10,190,048 $279,543 $0 $1,187,091 $2,570,448 $22,139 $1,654,149 $23,818, $5,842,683 $203,642 $0 $1,016,067 $2,202,556 $120 $1,449,655 $10,714,721 SC1C Total $13,757,376 $10,190,048 $483,185 $0 $2,203,158 $4,773,004 $22,259 $3,103,803 $34,532,832 SC $570,874 $372,976 $24,459 $0 $58,726 $80,175 $418 $113,639 $1,221, $35,645,616 $21,305,657 $413,248 $0 $3,390,897 $4,683,954 $7,337 $6,553,819 $72,000, $111,634 $63,437 $1,911 $0 $10,683 $15,343 $123 $21,112 $224, $143,783 $127,215 $0 $19,133 $25,940 $590 $40,675 $357, $194,250 $6,690 $0 $18,209 $24,778 ($163) $34,246 $278, $19,667,106 ($112) $148,446 $0 $2,033,443 $2,837,718 ($9,418) $3,850,519 $28,527, $133,238 $1,101 $0 $14,301 $19,688 ($209) $26,584 $194,702 SC2 Total $56,466,500 $21,869,173 $595,854 $0 $5,545,392 $7,687,596 ($1,322) $10,640,594 $102,803,787 SC2D 0200 $211,037 $284,159 $10,763 $0 $44,057 $0 $0 $129,205 $679, $71,092,167 $90,201,394 $1,260,671 ($7) $13,966,877 $630 ($528) $40,166,030 $22,415 $216,709, $1,143,682 $1,396,936 $26,790 $0 $244,691 $0 $0 $662,304 $3,474, $84,221 $171,845 $0 $14,201 $0 $0 $74,426 $344, $156,725 $6,494 $0 $28,352 $0 $0 $99,319 $290, $78,134,082 ($3,800) $1,044,151 $0 $17,389,601 ($101) ($750) $59,797,366 $20,957 $156,381, $1,595,231 $28,682 $0 $355,210 $0 $0 $798,054 $2,777,178 SC2D Total $152,417,145 $92,050,534 $2,377,551 ($7) $32,042,989 $529 ($1,278) $101,726,705 $43,372 $380,657,540 SC $24,220,758 $54,877,829 $707,650 $0 $7,282,366 $0 $0 $34,164,581 $83,517 $121,336, $6,557,262 $14,313,027 $176,500 $0 $2,140,246 $0 $0 $10,028,081 $359,023 $33,574, $109,262,474 $1,832,623 $0 $29,107,515 $0 $0 $142,035,748 $376,342 $282,614, $16,849,292 $395,267 $0 $5,033,334 $0 $0 $25,531,142 $20,859 $47,829,893 SC3 Total $156,889,786 $69,190,856 $3,112,040 $0 $43,563,460 $0 $0 $211,759,552 $839,741 $485,355,435 SC3A 0300 $3,502,317 $14,007,896 $124,163 $89,801 $1,103,880 $2,161,423 $387,995 $21,377, $10,703,545 $42,888,020 $315,830 $94,002 $2,925,758 $10,929,832 $810,886 $68,667, $22,329,119 $594,687 $0 $8,985,605 $22,700,471 $2,299,100 $56,908, $28,182,491 $625,956 $0 $17,131,022 $42,389,877 $844,494 $89,173,841 SC3A Total $64,717,472 $56,895,916 $1,660,635 $183,803 $30,146,265 $78,181,603 $4,342,474 $236,128,167 Grand Total $1,231,038,924 $743,095,116 $36,850,242 $183,795 $190,501,287 $153,788,868 $469,800 $468,454,179 $5,225,587 $2,829,607,798 (b)+(e)+(f)+(g)+(h)+(i) (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) NYPA Hydro Interim Billing Error Total Line Base Recon Credits RDM Credits Adjustment Base Delivery Commodity GRT DCA CAC Total 1 SC1 $926,832,589 ($66,403,471) ($12,214,501) $0 $1,005,450,561 $492,898,590 $28,620,977 $141,327,739 $450,141 $1,602,344,537 2 SC1C $19,064,337 ($2,079,037) ($374,761) $0 $21,518,135 $10,190,048 $483,185 $4,773,004 $22,259 $34,907,593 3 SC2ND $72,652,486 $0 $0 $0 $72,652,486 $21,869,173 $595,854 $7,687,596 ($1,322) $102,803,787 4 SC2D $286,230,204 $0 $0 $17,599,396 $303,829,600 $92,050,534 $2,377,551 $529 ($1,278) $398,256,935 5 SC3 $413,052,539 $0 ($3,589,545) $0 $416,642,084 $69,190,856 $3,112,040 $0 $0 $488,944,980 6 SC3A $177,571,617 $0 ($5,442,774) $0 $183,014,391 $56,895,916 $1,660,635 $0 $0 $241,570,942 7 $1,895,403,773 ($68,482,508) ($21,621,581) $17,599,396 $2,003,107,257 $743,095,116 $36,850,242 $153,788,868 $469,800 $2,868,828,774 Column B, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 7, Line 7 Column C, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 4, Line 19 Column E, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 4, Line 7 Column F, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 8, Line 7 Column G, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 10, Line 7 Column H, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 5, Line 7 Column I, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 6, Line 7 Note: Includes SC4, SC7 and SC11/12 at their parent service class 48

55 Exhibit (E-RDP-13) Workpapers to Exhibit (E-RDP-4) Schedule 1 Page 4 of 7 Streetlighting Number of Bills and Sales Historic Test Year Ended December 31, 2011 (a) (b) Service Type Code L Service Type Code L Revenue Year Reported 2011 Revenue Year Reported 2011 Sum of No of Bill Accts Sum of KWH Quantity Line Service Class Code Total Line Service Class Code Total 1 SC1 86,309 1 SC1 22,918,177 2 SC2 20,039 2 SC2 159,241,744 3 SC3 2,361 3 SC3 5,919,297 4 SC4 38,555 4 SC4 10,909,427 5 SC SC5 3,047,379 6 SC SC6 433,107 7 Grand Total 147,513 7 Grand Total 202,469,131 Column A, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 1, Line 17 Column B, Line 7 = Exhibit (E-RDP-4),, Column 1, Line 17 49

56 Exhibit (E-RDP-13) Workpapers to Exhibit (E-RDP-4) Schedule 1 Page 5 of 7 NYPA Program Number of Bills, Demand and Sales Historic Test Year Ended December 31, 2011 (a) Revenue Year Reported 2011 Revenue Year Reported 2011 (b) Sum of Total KWH Usage Sum of KW Quantity Line Parent Service Class Revenue Class Total Line Parent Service Class Revenue Class Co Total 1 SC ,349,776 1 SC , SC3A ,175,359 2 SC3A , Grand Total 172,525,135 3 Grand Total 304,760.4 Sum of Total KWH Usage Sum of KW Quantity Parent Service Class Revenue Class Total Parent Service Class Revenue Class Co Total 4 SC2D ,098,381 4 SC2D , SC ,856,916 5 SC , SC3A ,205,944 6 SC3A , Grand Total 187,161,241 7 Grand Total 361,560.2 Sum of Total KWH Usage Sum of KW Quantity Parent Service Class Revenue Class Total Parent Service Class Revenue Class Co Total 8 SC3A SC3A , SC3A Total 0 9 SC3A Total 577, Grand Total 0 10 Grand Total 577,562.4 (c) Sum of Total KWH UsagVoltage Level Code Parent Service Class Primary Secondary SubTransmissioTransmission Grand Total 11 SC3 225,087,700 12,730, ,814, ,967, ,599, SC3A 71,067,538 54,893,781 2,626,576,065 2,752,537, Grand Total 296,155,238 12,730, ,708,295 3,214,543,569 3,724,137,295 Sum of KW Quantity Voltage Level Code Parent Service Class Primary Secondary SubTransmissioTransmission Grand Total 14 SC3 391, , , ,194, ,885, SC3A 114, , ,979, ,189, Grand Total 506, , , ,173, ,074,992.0 Column A, Line 3 = Exhibit (E-RDP-4), Schedule 1, Column 2, Line 9 Column A, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 2, Line 12 Column A, Line 10 = Exhibit (E-RDP-4), Schedule 1, Column 2, Line 11 Column B, Line 3 = Exhibit (E-RDP-4), Schedule 1, Column 3, Line 9 Column B, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 3, Line 12 Column B, Line 10 = Exhibit (E-RDP-4), Schedule 1, Column 3, Line 11 Column C, Line 13 = Exhibit (E-RDP-4), Schedule 1, Column 2, Line 10 Column C, Line 16 = Exhibit (E-RDP-4), Schedule 1, Column 3, Line 10 50