NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Section 6.19.10.2.2 Formula Rate Template
Orange and Rockland Utilities, Inc.
Transmission Formula Rate
Schedule 19 and Schedule 10 Projects
Actual or Projected for the 12 Months Ended December ….
Index
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Workpaper Tab
AAppendix A
1RB Items
2a19ADIT-Current Year (Schedule 19 Projects)
2a10ADIT-Current Year (Schedule 10 Projects)
2b19ADIT-Prior Year (Schedule 19 Projects)
2b10ADIT-Prior Year (Schedule 10 Projects)
2c19ADIT Proration Projected (Schedule 19 Projects)
2c10ADIT Proration Projected (Schedule 10 Projects)
2d19ADIT Proration Actual (Schedule 19 Projects)
2d10ADIT Proration Actual (Schedule 10 Projects)
3a19EADIT (Schedule 19 Projects)
3b10EADIT (Schedule 10 Projects)
4IT Permanent Differences
5Project Return (Schedule 19 Projects)
6a19Project Cost Of Capital (Schedule 19 Projects)
6b10Cost Of Capital (Schedule 10 Projects)
Annual True-up Adjustment (Schedule 19
7a19 Projects)
Annual True-up Adjustment (Schedule 10
7b10 Projects)
8Depreciation Rates
9Corrections
10a19Schedule 19 Project ATRRs
10b10Schedule 10 Project ATRRs
11ROE Adder (Schedule 10 Projects)
Description
Annual Transmission Revenue Requirement for Schedule 19 and Schedule 10 Projects
Average Balances for Most Rate Base Items and Transmission Depreciation and Amortization Expenses
Current Year Average Accumulated Deferred Income Taxes
Current Year Average Accumulated Deferred Income Taxes
Prior Year Accumulated Deferred Income Taxes
Prior Year Accumulated Deferred Income Taxes
Proration of Projected Accumulated Deferred Income Taxes
Proration of Projected Accumulated Deferred Income Taxes
Proration of Actual Accumulated Deferred Income Taxes
Proration of Actual Accumulated Deferred Income Taxes
Excess Accumulated Deferred Income Tax Rate Base and Amortization
Excess Accumulated Deferred Income Tax Rate Base and Amortization
Permanent Book/Tax Differences
Return on Schedule 19 Projects
Schedule 19 Projects Cost of Capital
Schedule 10 Projects Cost of Capital
Schedule 19 Projects Annual True-up Adjustment
Schedule 10 Projects Annual True-up Adjustment
Depreciation Rates Approved by the Commission and Used to Determine
Schedule 19 Projects and Schedule 10 Projects Depreciation and Amortization
Expense
Prior Period Corrections
ATRRs for Schedule 19 Projects
ATRRs for Schedule 10 Projects
ROE Adder for Schedule 10 Projects
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Formula Rate - Non-LevelizedTransmission Formula Rate TemplateActual or Projected for the 12 Months Ended December ….
Utilizing FERC Form 1 Data
Orange and Rockland Utilities, Inc.
Appendix A: Annual Transmission Revenue Requirement for Schedule 19 and Schedule 10 Projects
Thirteen Monthly Balances
Composite Depreciation Rates
(1)(2)(3)(4)(5)(6)(7)
LineSchedule 19 ProjectsSchedule 10 Projects
Company Total
Form No. 1 or Transmission Formula(whereSchedule 19Schedule 10
No. RATE BASE (Note A):Rate Referenceapplicable)Allocator (Note K)ProjectsAllocator (Note K)Projects
GROSS PLANT IN SERVICE
1ProductionW orkpaper 1, Line 14, Col. (c)0NA0NA0
W orkpaper 1, Line 14, Col. (d), Col. (m) or Col.
2Transmission(s)0DA0DA-
3DistributionW orkpaper 1, Line 14, Col. (e)0NA0NA-
4Electric GeneralW orkpaper 1, Line 14, Col. (f)0S19 W/S#DIV/0!#DIV/0!S10 W/S#DIV/0!#DIV/0!
5Electric IntangibleW orkpaper 1, Line 14, Col. (b)0S19 W/S#DIV/0!#DIV/0!S10 W/S#DIV/0!#DIV/0!
6CommonW orkpaper 1, Line 14, Col. (g)0CP*S19 W/S#DIV/0!#DIV/0!CP*S10 W/S#DIV/0!#DIV/0!
7TOTAL GROSS PLANT(Sum of Lines 1 through 6)0GP19=#DIV/0!#DIV/0!GP10=#DIV/0!#DIV/0!
8Without Common - For Gross Plant Allocator Calculation Only0GPE19=#DIV/0!#DIV/0!GPE10=#DIV/0!#DIV/0!
ACCUMULATED DEPRECIATION
9ProductionW orkpaper 1, Line 28, Col. (c)-NA0NA0
10TransmissionW orkpaper 1, Line 28, Col. (d) or Col. (m)-DA-DA-
11DistributionW orkpaper 1, Line 28, Col. (e)-NA0NA0
12Electric GeneralW orkpaper 1, Line 28, Col. (f)-S19 W/S#DIV/0!#DIV/0!S10 W/S#DIV/0!#DIV/0!
13Electric IntangibleW orkpaper 1, Line 28, Col. (b)-S19 W/S#DIV/0!#DIV/0!S10 W/S#DIV/0!#DIV/0!
14CommonW orkpaper 1, Line 28, Col. (g)-CP*S19 W/S#DIV/0!#DIV/0!CP*S10 W/S#DIV/0!#DIV/0!
15TOTAL ACCUM. DEPRECIATION(Sum of Lines 9 through 14)-#DIV/0!#DIV/0!
NET PLANT IN SERVICE
16Production(Line 1 + Line 9)000
17Transmission(Line 2 + Line 10)000
18Distribution(Line 3 + Line 11)000
19General(Line 4 + Line 12)0#DIV/0!#DIV/0!
20Intangible(Line 5 + Line 13)0#DIV/0!#DIV/0!
21Common(Line 6 + Line 14)0#DIV/0!#DIV/0!
22TOTAL NET PLANT(Sum of Lines 16 through 21)0#DIV/0!#DIV/0!
ACCUMULATED DEFERRED INCOME TAXES
(Note B)
23Accumulated Deferred Income TaxesWorkpaper 2a19 or 2a10, Line 11, Col. (g)NADA#DIV/0!#DIV/0!
24Excess Accumulated Deferred Income Taxes3a19 or 3b10-EDITNADA00
TOTAL ACCUMULATED DEFERRED INCOME
25TAXES(Line 23 - Line 24)#DIV/0!#DIV/0!
26LAND HELD FOR FUTURE USEW orkpaper 1, Line 42, Col. (h) or (i)NADA00
OTHER RATE BASE ITEMS
27Cash Working Capital(Line 47 times 45/360)NA#DIV/0!#DIV/0!
28Materials & Supplies - TransmissionW orkpaper 1, Line 42, Col. (d)0S19P#DIV/0!#DIV/0!S10P#DIV/0!#DIV/0!
Materials and Supplies - Assigned to
29ConstructionW orkpaper 1, Line 42, Col. (e)0GP19#DIV/0!#DIV/0!GP10#DIV/0!#DIV/0!
30PrepaymentsW orkpaper 1, Line 42, Col. (f)0GP19#DIV/0!#DIV/0!GP10#DIV/0!#DIV/0!
31Unfunded LiabilitiesW orkpaper 1, Line 42, Col. (i)-CP*S19 W/S#DIV/0!#DIV/0!CP*S10 W/S#DIV/0!#DIV/0!
32TOTAL OTHER RATE BASE ITEMS(Sum of Lines 27 through 31)NA#DIV/0!#DIV/0!
33RATE BASE(Line 22 + Line 25 + Line 26 + Line 32)NA#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Formula Rate - Non-LevelizedRate Formula TemplateActual or Projected for the 12 Months Ended December ….
Utilizing FERC Form 1 Data
Orange and Rockland Utilities, Inc.
Appendix A: Annual Transmission Revenue Requirement for Schedule 19 and Schedule 10 Projects
(1)(2)(3)(4)(5)(6)(7)
LineSchedule 10 Projects
Company Total
ANNUAL TRANSMISSION REVENUEForm No. 1 or Transmission Formula(whereSchedule 19Schedule 10
No.REQUIREMENTRate Referenceapplicable)Allocator (Note K)ProjectsAllocator (Note K)Projects
OPERATIONS AND MAINTENANCE
EXPENSES (Note M)
34Transmission - Direct Assign320-323.112.b fnNADA0DA0
35Transmission - Allocate320-323.112.b0
36Less: EPRI Dues in Account 566352-3530
37Subtotal - Transmission to AllocateLine 35 - Line 360S19P#DIV/0!#DIV/0!S10P#DIV/0!#DIV/0!
38Electric A&G320-323.197.b0
39Less: EPRI Dues in A&G352-3530
40Less: Regulatory Commission Expenses320-323.189.b0
41Less: Property Insurance320-323.185.b0
42Less: Account 930.2 ItemsNote L0
43Adjusted Electric A&GLine 38 - Line 39 - Line 40 - Line 41 - Line 420S19 W/S#DIV/0!#DIV/0!S10 W/S#DIV/0!#DIV/0!
Plus: Transmission Related Regulatory
44Expenses (Note E)350-351 fn0S19P#DIV/0!#DIV/0!S10P#DIV/0!#DIV/0!
Plus: Direct Assigned Regulatory
45Commission Expenses350-351 fnNADA0DA0
46Plus: Property Insurance320-323.185.b0GPE19#DIV/0!#DIV/0!GPE10#DIV/0!#DIV/0!
47TOTAL O&MSum of Lines 34 through 46NA#DIV/0!#DIV/0!
DEPRECIATION AND AMORTIZATION EXPENSE
48TransmissionW orkpaper 1, Line 57 or Line 580DA0DA-
49Electric General336.10 f0S19 W/S#DIV/0!#DIV/0!S10 W/S#DIV/0!#DIV/0!
50Common Electric (includes Intangible)336.11.f0S19 W/S#DIV/0!#DIV/0!S10 W/S#DIV/0!#DIV/0!
51TOTAL DEPRECIATIONSum of Lines 48 through 500#DIV/0!#DIV/0!
TAXES OTHER THAN INCOME TAXES
(TOTAL COMPANY)
LABOR RELATED
52Payroll (Note D)262-263.3.l + 9.l0CP*S19 W/S#DIV/0!#DIV/0!CP*S10 W/S#DIV/0!#DIV/0!
53PLANT RELATED
54Real Estate262-263.19.l + 20.l0GP19#DIV/0!#DIV/0!GP10#DIV/0!#DIV/0!
55Franchise Tax262-2630GP19#DIV/0!#DIV/0!GP10#DIV/0!#DIV/0!
56Gross Receipts TaxNote N0Note N-
57Other (Note E)262-263000
58TOTAL OTHER TAXESSum of Lines 52 and 54 through 570#DIV/0!#DIV/0!
INCOME TAXES (Note F)
T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT
59Composite Tax Rate = T* p)}=0.0000%
60Gross-up Factor1 / (1 - T)0.0000
61Income Tax FactorT/(1-T)0.0000
Amortization of Investment Tax Credit (enter
62negative)266-267 fnNADA0DA0
Amortization of Excess Deferred Income Taxes
63(enter negative)Workpaper 3NADA0DA0
64Tax Effect of Permanent DifferencesWorkpaper 4, Line 2 Col. (e)NADA-DA-
65Income Tax Calculation(Line 71 * Line 61)NACalc#DIV/0!Calc#DIV/0!
66ITC adjustment(Line 62 * Line 60)NACalc0Calc0
Amortization of Excess Deferred Income Tax
67Adjustment(Line 63 * Line 60)NACalc0Calc0
68Permanent Differences Tax Adjustment(Line 64 * Line 60)NACalc0Calc0
69TOTAL INCOME TAXESSum of Lines 65 through 68NA#DIV/0!#DIV/0!
RETURN (Note H)
W orkpaper 5 19, Line 12, Col. (i) or Workpaper
70Debt6b 10, Line 1 * Line 33NACalc#DIV/0!#DIV/0!
W orkpaper 5 19, Line 12, Col. (f) or Workpaper
71Common Equity and Preferred Stock6b 10, Line 3 * Line 33NACalc#DIV/0!#DIV/0!
72TOTAL RETURNSum of Lines 70 through 71NA#DIV/0!#DIV/0!
ANNUAL TRANSMISSION REVENUE
REQUIREMENT BEFORE REVENUE(Line 47 + Line 51 + Line 58 + Line 69 + Line
73CREDITS72)NA#DIV/0!#DIV/0!
74REVENUE CREDITS(Line 100)NA--
ANNUAL TRANSMISSION REVENUE
75REQUIREMENT (ATRR)(Line 73 + Line 74)NA#DIV/0!#DIV/0!
76CORRECTIONSWorkpaper 9, Line 11, Col. (b) and Col. (d)NA00
ANNUAL TRUE-UP ADJUSTMENT (ATU)Workpaper 7a, Line 5 or Workpaper 7b,
77(Note G)Line 5NA00
78ATRR PLUS ATU AND CORRECTIONSSum of Lines 75 through 77NA#DIV/0!#DIV/0!
79ROE AdderWorkpaper 10, Line 33#DIV/0!
80Total with ROE AdderSum of Lines 78 and 79#DIV/0!
(Note P)
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Formula Rate - Non-LevelizedRate Formula TemplateActual or Projected for the 12 Months Ended December ….
Utilizing FERC Form 1 Data
Orange and Rockland Utilities, Inc.
Appendix A: Annual Transmission Revenue Requirement for Schedule 19 and Schedule 10 Projects
SUPPORTING CALCULATIONS AND NOTES
Line
Schedule 19Schedule 10
No. TRANSMISSION PLANT ALLOCATORProjectsProjects
81Total Electric Plant(Line 94)00
82Total Transmission Plant(Line 2)00
83Schedule Specific Projects(Line 2)0-
84Schedule Specific Projects Plant Allocator(Line 83 / Line 82)#DIV/0! S19P#DIV/0! S10P
ELECTRIC WAGE AND SALARY
ALLOCATOR
85Production354-355.20.b0
86Transmission354-355.21.b0
87Distribution354-355.23.b0
88Other354-355.24,25,26.b0
89TotalSum of Lines 85 through 880
90Transmission Wage and Salary Allocator(Line 86 / Line 89)#DIV/0!T W/S
91Schedule Specific Projects Wages and Salaries(Line 86 * Line 84)#DIV/0!#DIV/0!
Schedule Specific Projects Wage and Salary
92Allocator(Line 91 / Line 89)#DIV/0!S19 W/S#DIV/0!S10 W/S
Schedule Specific Projects Transmission Wage
93and Salary Allocator(Line 91 / Line 86)#DIV/0!S19 W/S T#DIV/0!S10 W/S T
ELECTRIC COMMON PLANT ALLOCATOR
(CE)% Electric
94Electric200-201.3.c+6.c0
95Gas200-201.3.d+6.d0CP=#DIV/0!
96Other200-201.3.e, f & g + 6.e, f & g0(Line 94 / Line 97)
97Total (excludes common)Sum of Lines 94 through 960
Schedule 19Schedule 10
REVENUE CREDITSProjectsProjects
Account 454, Rent from Electric Property (Note
98I)300-301, fn--
Account 456, Other Electric Revenue (Note J)
99300-301, fn--
100Total Revenue Credits--
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Formula Rate - Non-LevelizedTransmission Formula Rate Template
Utilizing FERC Form 1 Data
Orange and Rockland Utilities, Inc.
Appendix A: Annual Transmission Revenue Requirement for Schedule 19 and Schedule 10 Projects
General Note: References to pages in this transmission formula rate rate are indicated as: (page#, line#, col.#) References to data from FERC Form 1 are indicated as: #.y.x (page, line, column)
Notes
Actual or Projected for the 12 Months Ended December ….
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
AAll amounts shown are based on 13 month averages which monthly numbers are contained in footnotes to the FF1 (with the following exceptions: CWC in line 28, which is based upon one-eigth of
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
O&M,Accumulated Deferred Income Taxes in line 24 and Excess Accumulated Deferred Income Taxes in line 25, which are beginning/ending year averages and prorated amounts) .
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
BThe maximum accumulated deferred tax offset to rate base is calculated in accordance with the proration formula prescribed by IRS regulation section 1.167(l)-1(h)(6).
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
CCash Working Capital equals one-eighth (45 days) of O&M allocated to Schedule 19 or Schedule 10 Projects.
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
DIncludes only FICA and unemployment taxes.
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
EAny transmission regulatory expenses allocated to Schedule 19 or Schedule 10 Projects are determined after deducting any directly assigned transmission regulatory expenses.
F Below are the currently effective income tax rate, where FIT is the Federal income tax rate; SIT is the State income tax rate, and p = "the percentage of federal income tax deductible for state income taxes". If
the utility is taxed in more than one state it must attach a work paper showing the name of each state and how the blended or composite SIT was developed. Furthermore, a utility that elected to utilize
amortization of tax credits against taxable income, rather than book tax credits to Account No. 255 and reduce rate base, must reduce its income tax expense by the amount of the Amortized Investment Tax Credit (Form 1, 266.8.f) multiplied by (1/1-T). Any Excess or Deficient Deferred Income Taxes reduce or increase income tax expense by the amount of the expense multiplied by (1/1-T).
Inputs Required:FIT =0.00%
SIT=0.00%(State Income Tax Rate or Composite SIT)
p =0.00%(percent of federal income tax deductible for state purposes)
GInclude ATU for Year N with Projected ATRR for Year N+2
HDebt cost rate = long-term interest/ long term debt. Preferred cost rate = preferred dividends / preferred outstanding. For Schedule 19 Projects, the ROE is determined by the New York Public Utilities
Commission and capped by the ROE determined by FERC. The ROE Cap will be supported in the original filing and no change in ROE Cap may be made absent a filing with FERC. For Schedule 10 Projects,
the ROE will be supported in the original filing and no change in ROE Cap may be made absent a filing with FERC.
IIncludes revenue related to Schedule 19 Projects or Schedule 10 Projects only, such as pole attachments, rentals and special use.
JIncludes revenue related to Schedule 19 Projects or Schedule 10 Projects only.
KThe following acronyms are used for allocators:
CP=common plant allocator (allocate common plant and common expenses to total electric)
DA=direct assignment (the item is direct assigned to Schedule 19 Projects)
GP19 or GP10=gross plant allocator (allocated Schedule 19 Projects or Schedule 10 Projects gross plant as % of electric and common plant)
GPE 19 ot GPE 10=gross electric plant allocator (allocated Schedule 19 Projects or Schedule 10 Projects gross plant as % of total electric gross plant)
S19P or S10P=Schedule 19 Projects or Schedule 10 Projects plant allocator (Schedule 19 Projects or Schedule 10 Projects gross plant as % of total transmission gross plant)
Schedule 19 Projects or Schedule 10 Projects wage and salary allocator (Schedule 19 Projects or Schedule 10 Projects wages and salaries as % of total electric
S19 W/S or S10 W/S=wages and salaries)
Schedule 19 Projects or Schedule 10 Projects wages and salary allocator for transmission (Schedule 19 Projects or Schedule 10 Projects wages and salaries as
S19 W/S T or S10 W/S Ta % of transmission wages and salaries)
NA=not applicable (the item is not applicable to Schedule 19 Projects or Scheduel 10 Projects)
T W/S=transmission wages and salaries as % of electric wages and salaries
LOrange and Rockland will exclude items in Account 930.2 shown on FF1 page 335 that are greater than $1 M and not directly or indirectly related to the provision of transmission services.
Orange and Rockland either will direct assign O&M expense that have been tracked for the Schedule 19 Projects or Schedule 10 Projects or allocate transmission O&M to the Schedule 19 Projects or Schedule
M10 Projects, but not both.
NIn accordance with the NYISO OATT, Section 14.1.5, the gross receipts tax included in the ATRR for Schedule 19 and Schedule 10 Projects is as follows:
Schedule 19Schedule 10
Gross receipt tax rate0.00000%0.00000%
Revenue requirement--
Gross Receipts Tax--
OFor future use
PBy project ATRRs are on Workpaper 10a for Schedule 19 Projects and Workpaper 10b for Schedule 10 Projects.
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Orange and Rockland Utilities, Inc.
Workpaper 1: Average Balances for Most Rate Base Items and Transmission Depreciation and Amortization Expenses
Actual or Projected for the 12 Months Ended December ….
Gross Operating Property
(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)(l)(m)(n)(o)(p)(q)
(r)(s)
Total CompanySchedule 19 ProjectsSchedule 10 Projects
MonthElectric IntangibleProductionTransmissionDistributionElectric GeneralCommonProject 1Project 2Project 3Project 4TotalProject 1Project 2Project 3Project 4Total
FF1 Reference
204-207, line 5 fn204-207, line 46 fn204-207, line 58 fn204-207, Line 75 fn204-207, l. 99 fn356 fn204-207, line 58 fn204-207, line 58 fn204-207, line 58 fn204-207, line 58 fn204-207, line 58 fnSum of Columns (h)204-207, line 58 fn204-207, line 58 fn204-207, line 58 fn204-207, line 58 fn204-207, line 58Sum of Columns
Appendix A line #2through (l)fn(n) through (r)
1
December '205-1--3-4-6-2-2-2-2-22-2-2-2-2-22-
3February----------------
5April----------------
7June----------------
9August----------------
10September----------------
---------------
12November----------------
14Average---00000000-00000-
Note: Exclude Asset Retirement Obligations
Accumulated Depreciation
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Month
FF1 Reference
Appendix A line #
Electric IntangibleProduction
Internal Workpaper219, lines 20-24 fn
139
TransmissionDistributionElectric GeneralCommon
219, line 25 fn219, line 28 fn
219, line 26 fn356 fn
10111214
Schedule 19 Projects
Project 1Project 2Project 3Project 4
219, line 25 fn219, line 25 fn219, line 25 fn219, line 25 fn
10101010
Schedule 10 Projects
TotalProject 1Project 2Project 3Project 4Total
219, line 25 fnSum of Columns (h)219, line 25 fn219, line 25 fn219, line 25 fn219, line 25 fn219, line 25 fn Sum of Columns
through (l)(n) through (r)
1010101010101010
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NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
15December '20----------------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
16January '21----------------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
17February----------------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
18March----------------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
19April----------------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
20May----------------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
21June----------------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
22July----------------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
23August----------------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
24September----------------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
25October----------------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
26November----------------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
27December '21----------------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
28Average0-0000000000000000
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NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Miscellaneous Rate Base Items
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Unfunded Liabilities
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Schedule 19 Projects -Schedule 10 Projects -Materials & Supplies -Materials and Supplies -
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Land Held for Future UseLand Held for Future UseTransmissionAssigned to ConstructionPrepaymentsAccumulated ProvisionMiscellaneous Current
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Month(Electric, Gas and Steam)for Injuries and Damagesand Accrued LiabilitiesTotal
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
214 fn214 fn227, Line 8 fn227, line 5 fn110-111, line 57 fnSum of Columns (g) + (h)
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
FF1 Reference112-113, line 28 fnLine 56
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
29December '20--------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
31February--------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
3334
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
MayApril----------------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
35June--------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
36July--------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
38September--------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
40November--------
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Orange and Rockland Utilities, Inc.
Workpaper 2a19: Accumulated Deferred Income Taxes (ADIT) Workpaper - Current Year (Schedule 19 Projects)
Actual or Projected for the 12 Months Ended December ….
(a)(b)(c)(d)(e)(f)(g)(h)
Schedule 19
ProjectsPlantLaborTotal
Nonprorated ItemsRelatedRelatedADIT
Current Year
1ADIT-190000(Line 24)
2ADIT-282#DIV/0!00(Line 30)
3ADIT-283000(Line 38)
4Subtotal#DIV/0!00(Line 1 + Line 2 + Line 3)
5Schedule 19 Projects W/S Allocator#DIV/0!Appendix A
6GP Allocator#DIV/0!Appendix A
7End of Year ADIT#DIV/0!#DIV/0!#DIV/0!#DIV/0!(Line 4 * Line 5 or Line 6)
8End of Previous Year ADIT#DIV/0!#DIV/0!#DIV/0!#DIV/0!Workpaper 2b, Line 7
9Average Beginning and End of Year#DIV/0!#DIV/0!#DIV/0!#DIV/0!(Average of Line 7 + Line 8)
10Prorated ADIT#DIV/0!From Workpaper 2c, Line 14, Col. (r) or Workpaper 2d, Line 13, Col. (n)
11Total ADIT#DIV/0!
In filling out this attachment, a full and complete description of each item and justification for the allocation to Columns B-G and each separate ADIT item will be listed,
dissimilar items with amounts exceeding $100,000 will be listed separately;
(a)(b)(c)(d)(e)(f)(g)(h)
ADIT-190 - Includes Only Items Applicable to ScheduleSchedule 19
19 ProjectsProjectsPlantLabor
TotalExcludedRelatedRelatedRelatedJustification
12Alternative Minimum Tax00000
13Net Operating Loss00000
1400000
1500000
1600000
1700000
1800000
1900000
2000000
2100000
2200000
2300000
24Total00000
Instructions for Account 190:
1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Orange and Rockland Utilities, Inc.
Workpaper 2a19: Accumulated Deferred Income Taxes (ADIT) Workpaper - Current Year (Schedule 19 Projects)
(a)(b)(c)(d)(e)(f)(g)(h)
ADIT- 282 - Includes Only Items Applicable toSchedule 19
Schedule 19 ProjectsTotalProjectsPlantLabor
ExcludedRelatedRelatedRelatedJustification
25Accelerated Depreciation - Prorated#DIV/0!0#DIV/0!00Workpaper 2c, Line 14, Col. (r)
2600
270
280
2900000
30Total#DIV/0!0#DIV/0!00
Instructions for Account 282:
1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Orange and Rockland Utilities, Inc.
Workpaper 2a19: Accumulated Deferred Income Taxes (ADIT) Workpaper - Current Year (Schedule 19 Projects)
(a)(b)(c)(d)(e)(f)(g)(h)
ADIT-283 - Includes Only Items Applicable to ScheduleSchedule 19
19 ProjectsTotalProjectsPlantLabor
ExcludedRelatedJustification
310000
3200
330
340
350
360
370
38Total00000
Instructions for Account 283:
1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Orange and Rockland Utilities, Inc.
Workpaper 2a10: Accumulated Deferred Income Taxes (ADIT) Workpaper - Current Year (Schedule 10 Projects)
Actual or Projected for the 12 Months Ended December ….
(a)(b)(c)(d)(e)(f)(g)(h)
Schedule 10
ProjectsPlantLaborTotal
Nonprorated ItemsRelatedRelatedADIT
Current Year
1ADIT-190000(Line 24)
2ADIT-282#DIV/0!00(Line 30)
3ADIT-283000(Line 38)
4Subtotal#DIV/0!00(Line 1 + Line 2 + Line 3)
5Schedule 10 Projects W/S Allocator#DIV/0!Appendix A
6GP Allocator#DIV/0!Appendix A
7End of Year ADIT#DIV/0!#DIV/0!#DIV/0!#DIV/0!(Line 4 * Line 5 or Line 6)
8End of Previous Year ADIT#DIV/0!#DIV/0!#DIV/0!#DIV/0!Workpaper 2b, Line 7
9Average Beginning and End of Year#DIV/0!#DIV/0!#DIV/0!#DIV/0!(Average of Line 7 + Line 8)
10Prorated ADIT#DIV/0!From Workpaper 2c, Line 14, Col. (r) or Workpaper 2d, Line 13, Col. (n)
11Total ADIT#DIV/0!
In filling out this attachment, a full and complete description of each item and justification for the allocation to Columns B-G and each separate ADIT item will be listed,
dissimilar items with amounts exceeding $100,000 will be listed separately;
(a)(b)(c)(d)(e)(f)(g)(h)
ADIT-190 - Includes Only Items Applicable to ScheduleSchedule 10
10 ProjectsProjectsPlantLabor
TotalExcludedRelatedRelatedRelatedJustification
12Alternative Minimum Tax00000
13Net Operating Loss00000
1400000
1500000
1600000
1700000
1800000
1900000
2000000
2100000
2200000
2300000
24Total00000
Instructions for Account 190:
1. ADIT items related only to Schedule 10 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Orange and Rockland Utilities, Inc.
Workpaper 2a10: Accumulated Deferred Income Taxes (ADIT) Workpaper - Current Year (Schedule 10 Projects)
(a)(b)(c)(d)(e)(f)(g)(h)
ADIT- 282 - Includes Only Items Applicable toSchedule 10
Schedule 10 ProjectsTotalProjectsPlantLabor
ExcludedRelatedRelatedRelatedJustification
25Accelerated Depreciation - Prorated#DIV/0!0#DIV/0!00Workpaper 2c, Line 14, Col. (r)
2600
270
280
2900000
30Total#DIV/0!0#DIV/0!00
Instructions for Account 282:
1. ADIT items related only to Schedule 10 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Orange and Rockland Utilities, Inc.
Workpaper 2a10: Accumulated Deferred Income Taxes (ADIT) Workpaper - Current Year (Schedule 10 Projects)
(a)(b)(c)(d)(e)(f)(g)(h)
ADIT-283 - Includes Only Items Applicable to ScheduleSchedule 10
10 ProjectsTotalProjectsPlantLabor
ExcludedRelatedJustification
310000
3200
330
340
350
360
370
38Total00000
Instructions for Account 283:
1. ADIT items related only to Schedule 10 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Orange and Rockland Utilities, Inc.
Workpaper 2b19: Accumulated Deferred Income Taxes (ADIT) Workpaper - Prior Year (Schedule 19 Projects)
Actual or Projected for the 12 Months Ended December ….
(a)(b)(c)(d)(e)(f)(g)(h)
Schedule 19
ProjectsPlantLaborTotal
Nonprorated ItemsRelatedRelatedADIT
Prior Year
1ADIT-190000(Line 20)
2ADIT-282#DIV/0!00(Line 26)
3ADIT-283000(Line 34)
4Subtotal#DIV/0!00(Line 1 + Line 2 + Line 3)
5Schedule 19 Projects W/S Allocator#DIV/0!Appendix A
6GP Allocator#DIV/0!Appendix A
7Prior Year ADIT#DIV/0!#DIV/0!#DIV/0!#DIV/0!(Line 4 * Line 5 or Line 6)
In filling out this attachment, a full and complete description of each item and justification for the allocation to Columns B-G and each separate ADIT item will be listed,
dissimilar items with amounts exceeding $100,000 will be listed separately;
(a)(b)(c)(d)(e)(f)(g)(h)
ADIT-190 - Includes Only Items Applicable to ScheduleSchedule 19
19 ProjectsProjectsPlantLabor
TotalExcludedRelatedRelatedRelatedJustification
8Alternative Minimum Tax00000
9Net Operating Loss00000
1000000
1100000
1200000
1300000
1400000
1500000
1600000
1700000
1800000
1900000
20Total00000
Instructions for Account 190:
1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Orange and Rockland Utilities, Inc.
Workpaper 2b19: Accumulated Deferred Income Taxes (ADIT) Workpaper - Prior Year (Schedule 19 Projects)
(a)(b)(c)(d)(e)(f))g)(h)
ADIT- 282 - Includes Only Items Applicable to ScheduleSchedule 19
19 ProjectsProjectsPlantLabor
ExcludedRelatedRelatedRelatedJustification
21Depreciation - Liberalized Depreciation - Prorated#DIV/0!0#DIV/0!00W orkpaper 2d, Line 13, Col. (n)
2200
230
240
2500000
26Total#DIV/0!0#DIV/0!00
Instructions for Account 282:
1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Orange and Rockland Utilities, Inc.
Workpaper 2b19: Accumulated Deferred Income Taxes (ADIT) Workpaper - Prior Year (Schedule 19 Projects)
(a)(b)(c)(d)(e)(f)(g)(h)
ADIT-283 - Includes Only Items Applicable to ScheduleSchedule 19
19 ProjectsTotalProjectsPlantLabor
ExcludedRelatedRelatedRelatedJustification
270000
2800
290
300
310
320
330
34Total00000
Instructions for Account 283:
1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Orange and Rockland Utilities, Inc.
Workpaper 2b10: Accumulated Deferred Income Taxes (ADIT) Workpaper - Prior Year (Schedule 10 Projects)
Actual or Projected for the 12 Months Ended December ….
(a)(b)(c)(d)(e)(f)(g)(h)
Schedule 10
ProjectsPlantLaborTotal
Nonprorated ItemsRelatedRelatedADIT
Prior Year
1ADIT-190000(Line 20)
2ADIT-282#DIV/0!00(Line 26)
3ADIT-283000(Line 34)
4Subtotal#DIV/0!00(Line 1 + Line 2 + Line 3)
5Schedule 10 Projects W/S Allocator#DIV/0!Appendix A
6GP Allocator#DIV/0!Appendix A
7Prior Year ADIT#DIV/0!#DIV/0!#DIV/0!#DIV/0!(Line 4 * Line 5 or Line 6)
In filling out this attachment, a full and complete description of each item and justification for the allocation to Columns B-G and each separate ADIT item will be listed,
dissimilar items with amounts exceeding $100,000 will be listed separately;
(a)(b)(c)(d)(e)(f)(g)(h)
ADIT-190 - Includes Only Items Applicable to ScheduleSchedule 10
10 ProjectsProjectsPlantLabor
TotalExcludedRelatedRelatedRelatedJustification
8Alternative Minimum Tax00000
9Net Operating Loss00000
1000000
1100000
1200000
1300000
1400000
1500000
1600000
1700000
1800000
1900000
20Total00000
Instructions for Account 190:
1. ADIT items related only to Schedule 10 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Orange and Rockland Utilities, Inc.
Workpaper 2b10: Accumulated Deferred Income Taxes (ADIT) Workpaper - Prior Year (Schedule 10 Projects)
(a)(b)(c)(d)(e)(f))g)(h)
ADIT- 282 - Includes Only Items Applicable to ScheduleSchedule 10
10 ProjectsProjectsPlantLabor
ExcludedRelatedRelatedRelatedJustification
21Depreciation - Liberalized Depreciation - Prorated#DIV/0!0#DIV/0!00W orkpaper 2d, Line 13, Col. (n)
2200
230
240
2500000
26Total#DIV/0!0#DIV/0!00
Instructions for Account 282:
1. ADIT items related only to Schedule 10 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Orange and Rockland Utilities, Inc.
Workpaper 2b10: Accumulated Deferred Income Taxes (ADIT) Workpaper - Prior Year (Schedule 10 Projects)
(a)(b)(c)(d)(e)(f)(g)(h)
ADIT-283 - Includes Only Items Applicable to ScheduleSchedule 10
10 ProjectsTotalProjectsPlantLabor
ExcludedRelatedRelatedRelatedJustification
270000
2800
290
300
310
320
330
34Total00000
Instructions for Account 283:
1. ADIT items related only to Schedule 10 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Orange and Rockland Utilities, Inc.
Workpaper 2d19: Accumulated Deferred Income Taxes - Actual Proration (Schedule 19 Projects)
Actual or Projected for the 12 Months Ended December ….
Year =2021
Debit amounts are shown as positive and credit amounts are shown as negative.
Account 282 (Note A)
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
(a)
Month
Days in Period
(b)(c)(d)
Number of
Days
Remaining in Total Days in
Days in theYear After Projected Rate
MonthMonth'sYear (Line 14,
Accrual ofCol b)
Deferred
Taxes
Projection - Proration of Projected Deferred Tax
Activity
(e)(f)(g)(h)
ProrationProjectedProratedProrated Projected
PercentageMonthlyAmount(e)BalanceSum
(c)/(d)Activity* (f)of (g)
Actual Activity - Proration of Projected Deferred Tax Activity and Averaging of Other Deferred Tax Activity
(i)(j)(k)(l)(m)(n)
PreserveDifference between Actual activity (Col I)
Differenceproration whenprojected andwhen projected activity
betweenactual monthlyactual activity whenis an increase while
Actual Monthlyprojectedand projectedactual andactual activity is aBalance reflecting
Activity(tablemonthly andmonthly activityprojected activity decrease OR projected proration or averaging (n)
below, grand total)actual monthlyare either bothare either bothactivity is a decrease+ (k) +((l) + (m))/2
activity(i) -increases orincreases orwhile actual activity is
(f)decreases.decreases.an increase.
(See Note A)(See Note A)(See Note A)
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
1 December 31st balance00
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
2 January3133536591.78%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
3 February2830736584.11%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
4 March3127636575.62%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
5 April3024636567.40%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
6 May3121536558.90%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
7 June3018536550.68%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
8 July3115436542.19%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
9 August3112336533.70%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
10 September309336525.48%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
11 October316236516.99%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
12 November30323658.77%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
13 December3113650.27%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Orange and Rockland Utilities, Inc.
Workpaper 2d10: Accumulated Deferred Income Taxes - Actual Proration (Schedule 10 Projects)
Actual or Projected for the 12 Months Ended December ….
Year =2021
Debit amounts are shown as positive and credit amounts are shown as negative.
Account 282 (Note A)
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
(a)
Month
Days in Period
(b)(c)(d)
Number of
Days
Remaining in Total Days in
Days in theYear After Projected Rate
MonthMonth'sYear (Line 14,
Accrual ofCol b)
Deferred
Taxes
Projection - Proration of Projected Deferred Tax
Activity
(e)(f)(g)(h)
ProrationProjectedProratedProrated Projected
PercentageMonthlyAmount(e)BalanceSum
(c)/(d)Activity* (f)of (g)
Actual Activity - Proration of Projected Deferred Tax Activity and Averaging of Other Deferred Tax Activity
(i)(j)(k)(l)(m)(n)
PreserveDifference between Actual activity (Col I)
Differenceproration whenprojected andwhen projected activity
betweenactual monthlyactual activity whenis an increase while
Actual Monthlyprojectedand projectedactual andactual activity is aBalance reflecting
Activity(tablemonthly andmonthly activityprojected activity decrease OR projected proration or averaging (n)
below, grand total)actual monthlyare either bothare either bothactivity is a decrease+ (k) +((l) + (m))/2
activity(i) -increases orincreases orwhile actual activity is
(f)decreases.decreases.an increase.
(See Note A)(See Note A)(See Note A)
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
1 December 31st balance00
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
2 January3133536591.78%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
3 February2830736584.11%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
4 March3127636575.62%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
5 April3024636567.40%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
6 May3121536558.90%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
7 June3018536550.68%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
8 July3115436542.19%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
9 August3112336533.70%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
10 September309336525.48%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
11 October316236516.99%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
12 November30323658.77%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
13 December3113650.27%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Orange and Rockland Utilities, Inc.
Workpaper 4: Permanent Book/Tax Differences
Actual or Projected for the 12 Months Ended December ….
Schedule 19 Projects
(a)(b)(c)(d)(e)
Tax Effect ofAFUDC EquityOther 2Other 3Total
Permanent
Book/Tax
Line #Differences
FF1 Reference336-337 fn
1Amount----
2Income Tax Effect-00-
Line 1 *Sum of
Composite TaxLine 1 * CompositeLine 1 * CompositeColumns (b), (c)
RefRateTax RateTax Rateand (d)
Schedule 10 Projects
(a)(b)(c)(d)(e)
Tax Effect ofAFUDC EquityOther 2Other 3Total
Permanent
Book/Tax
Line #Differences
FF1 Reference336-337 fn
3Amount----
4Income Tax Effect-00-
Line 3 *Sum of
Composite TaxLine 3 * CompositeLine 3 * CompositeColumns (b), (c)
RefRateTax RateTax Rateand (d)
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Orange and Rockland Utilities, Inc.
Workpaper 5: Project Return (Schedule 19 Projects)
Actual or Projected for the 12 Months Ended December ….
(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)(l)(m)
13 Month AveragesAllocate Other Rate Base Items to Schedule 19 Projects
Accumulated
Net GeneralNet Intangible PlantNet CommonDeferred Income(Excess)/Land Held for FutureOther Rate Base
Gross Plant inAccumulatedNet OperatingPlant - Using-- Using AllocatorPlant -- UsingTaxes - UsingDeficient ADIT -Use - UsingItems - UsingTotal Rate
Line #ServiceAllocatorDepreciationPropertyAllocatorAllocatorAllocatorUsing AllocatorAllocatorAllocatorBase
W orkpaper 1,W orkpaper 1,Sum of Col.(e) through
ReferenceLine 14CalculatedLine 28Col. (b) - Col. (d)Line 6 * Col. (c)Line 6 * Col. (c)Line 6 * Col. (c)Line 6 * Col. (c) Line 6 * Col. (c)Line 6 * Col. (c)Line 6 * Col. (c)Col. (l)
1ProjectGrouping 1-#DIV/0!--#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Project
2Grouping 2-#DIV/0!--#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
3ProjectGrouping 3-#DIV/0!--#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
4ProjectGrouping 4-#DIV/0!--#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
5#DIV/0!
6Total-#DIV/0!--#DIV/0!#DIV/0!#DIV/0!#DIV/0!0-#DIV/0!#DIV/0!
Appendix A, LineAppendix A, LineAppendix A, LineAppendix A, LineAppendix A,Appendix A, Line
Reference19202123Line 24Appendix A, Line 2632
W eighted PreferredPreferred and
and Common EquityCommon EquityW eighted Debt
Rate BaseW ACCReturnRateReturnRateDebt Return
Attachment 6aAttachment 6a 19,
19, Line 4, LineLines 2 + 3, Lines 7 +Attachment 6a 19,
9, Line 14, orCol. (b) * Col.8, Lines 12 + 13 orLine 1, Line 5,
ReferenceCol.Line 19(c)Lines 17 + 18Col. (b) * Col. (e)Line 10 or Line 15Col. (b) * Col. (h)
7ProjectGrouping 1#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
8ProjectGrouping 2#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
9ProjectGrouping 3#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
10ProjectGrouping 4#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
11
12Total#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Schedule 19 Projects Included in Each Project Group
ProjectProjectGross
ProjectNameDescriptionInvestment
Grouping 1
ProjectGrouping 2
ProjectGrouping 3
ProjectGrouping 4
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
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Workpaper 6a19: Project Cost of Capital (Schedule 19 Projects)
Actual or Projected for the 12 Months Ended December ….
(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)
Line #Project 1(Note A)
Capitalization%sCost RatesWACC
1Long Term DebtLine 33, Col. (i)00.0%#DIV/0!#DIV/0!ROE per New York Public Service Commission, Case No.0.00%
Customer DepositsNote B0.0%0.000%0.00%
2Preferred StockLine 33, Col. (b)-#DIV/0!0.000%#DIV/0!ROE Ceiling11.20%
3Common StockLine 33, Col. (d)00.0%0.000%0.00%
(Lines 1 and 2,
4Total Capitalization0#DIV/0!Col. (j))#DIV/0!
Project 2
Capitalization%sCost RatesWACC
5Long Term DebtLine 33, Col. (i)00.0%#DIV/0!#DIV/0!ROE per New York Public Service Commission, Case No.0.00%
6Customer DepositsNote B0.0%0.000%0.00%
7Preferred StockLine 33, Col. (b)-#DIV/0!0.000%#DIV/0!ROE Ceiling11.20%
8Common StockLine 33, Col. (d)00.0%0.000%0.00%
(Lines 5 and 7,
9Total Capitalization0#DIV/0!Col. (j))#DIV/0!
Project 3
Capitalization%sCost RatesWACC
10Long Term DebtLine 33, Col. (i)00.0%#DIV/0!#DIV/0!ROE per New York Public Service Commission, Case No.0.00%
11Customer DepositsNote B0.0%0.000%0.00%
12Preferred StockLine 33, Col. (b)-#DIV/0!0.000%#DIV/0!ROE Ceiling11.20%
13Common StockLine 33, Col. (d)00.0%0.000%0.00%
(Lines 10 and 12,
14Total Capitalization0#DIV/0!Col. (j))#DIV/0!
Project 4
Capitalization%sCost RatesWACC
15Long Term DebtLine 33, Col. (i)00.0%#DIV/0!#DIV/0!ROE per New York Public Service Commission, Case No.0.00%
16Customer DepositsNote B0.0%0.000%0.00%
17Preferred StockLine 33, Col. (b)-#DIV/0!0.000%#DIV/0!ROE Ceiling11.20%
18Common StockLine 33, Col. (d)00.0%0.000%0.00%
(Lines 15 and 17,
19Total Capitalization0#DIV/0!Col. (j))#DIV/0!
Common EquityLong-term Debt
Less:
AccumulatedUnamortized
OtherCommon EquityGains onUnamortized Loss
Less: PreferredComprehensiveforReacquiredUnamortizedon ReacquiredLong-term Debt for
TotalStockIncomeCapitalizationTotalDebtDebt ExpenseDebtCapitalization
Col. (a) - Col. (b)Col. (e) + Col. (f) - Col. (g) - Col.
Month112-113, l.16, fn112-113, l.3, fn112-113, l.15, fn- Col. (c)112-113, l.24, fn112-113, l.61, fn110-111, l.69, fn110-111, l.81, fn(h)
20December-----
21January-----
22February-----
23March-----
24April-----
25May-----
26June-----
27July-----
28August-----
29September-----
30October-----
31November-----
32December-----
33Average-
(114-117c, sum
of lines 62, 63,
34Long Term Interest64, 65, 66, 67)0
35Long-Term Debt(Line 33, Col. (i))0
(Line 34 / Line
36Long-term Debt Interest Rate35)#DIV/0!
37Preferred Dividends118-119c, l.29-
38Preferred Stock(Line 33, Col. (b))-
(Line 37 / Line
39Preferred Stock Rate38)0
Note A: The common equity, preferred stock and long-term debt amounts are not used for capital structure purposes since the CSRA requires use of the NYPSC approved capital structure. Note B: Customer deposits are included in the capital strucutre for NYPSC ratemaking and is included here accordingly.
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
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Workpaper 6b10: Cost of Capital (Schedule 10 Projects)
Actual or Projected for the 12 Months Ended December ….
(a)(b)(c)(d)(e)(f)(g)(h)(i)
Line #
Capitalization%sCost RatesWACC
1Long Term DebtLine 18, Col. (i)0#DIV/0!#DIV/0!#DIV/0!
2Preferred StockLine 18, Col. (b)-#DIV/0!0.000%#DIV/0!
3Common StockLine 18, Col. (d)0#DIV/0!11.200%#DIV/0!
4Total Capitalization0#DIV/0!(Note 1)#DIV/0!
Note 1: The ROE includes the base ROE of 10.70% plus the RTO Participation Adder of 0.50%.
Common EquityLong-term Debt
Less:
AccumulatedUnamortized
OtherCommon EquityGains onUnamortized Loss
Less: PreferredComprehensiveforReacquiredUnamortizedon ReacquiredLong-term Debt for
TotalStockIncomeCapitalizationTotalDebtDebt ExpenseDebtCapitalization
Col. (a) - Col. (b)Col. (e) + Col. (f) - Col. (g) -
Month112-113, l.16, fn112-113, l.3, fn112-113, l.15, fn- Col. (c)112-113, l.24, fn112-113, l.61, fn110-111, l.69, fn110-111, l.81, fnCol. (h)
5December-----
6January-----
7February-----
8March-----
9April-----
10May-----
11June-----
12July-----
13August-----
14September-----
15October-----
16November-----
17December-----
18Average-
(114-117c, sum
of lines 62, 63,
19Long Term Interest64, 65, 66, 67)0
20Long-Term Debt(Line 18, Col. (i))0
(Line 19 / Line
21Long-term Debt Interest Rate20)#DIV/0!
22Preferred Dividends118-119c, l.29-
23Preferred Stock(Line 18, Col. (b))-
(Line 22 / Line
24Preferred Stock Rate23)0
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
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Workpaper 7a19: Annual True-up Adjustment (Schedule 19 Projects)
Actual or Projected for the 12 Months Ended December ….
Schedule 19
Debit amounts are shown as positive and credit amounts are shown as negative.
The Annual True-Up Adjustment ("ATU") component of the Formula Rate for each Year shall be determined as follows:
(i) In accordance with its formula rate protocols, Orange and Rockland shall recalculate its Annual Transmission
Revenue Requirement ("ATRR") for the previous calendar year based on its actual costs as reflected in its Form No. 1 and its books and records for that calendar year, consistent with FERC accounting policies.
(ii)Determine the difference between the Actual ATRR as determined in paragraph (i) above,
and actual revenues based upon the Projected ATRR for the previous calendar year
(iii)Multiply the ATRR Before Interest by (1+i)^24 months
Where:i =Average of the monthly rates from the middle of the Rate Year for which the ATU
is being calculated through the middle of the year in which the ATU is included in rates (24 months) The interest rates are initially estimated and then trued-up to actual
To the extent possible each input to the Formula Rate used to calculate the Actual ATRR
will be taken directly from the FERC Form No. 1 or will be reconcilable to the FERC Form 1
by the application of clearly identified and supported information. If the reconciliation
is provided through a Workpaper included in the filed Formula Rate Template, the inputs to the Workpaper must meet this transparency standard, and doing so will satisfy this transparency requirement for the amounts that are output from the Workpaper and input to the main body of the Formula Rate.
Line
EstimatedActual InterestInterest
Interest RateRateRate True
1AATRR based on actual costs included for the previous calendar year0
2BRevenues based upon the Projected ATRR for the previous calendar year and excluding any true-up adjustment0
3CDifference (A-B)00
4DFuture Value Factor (1+i)^241.00001.0000
5ETrue-up Adjustment(C*D)000
6FInterest Rate True-up (Note 1)0
Where:
i= average interest rate as calculated below
Interest on Amount of Refunds or SurchargesEstimatedActual
MonthlyMonthly
MonthYearInterest RateInterest Rate
7JulyYear 10.0000%0.0000%
8AugustYear 10.0000%0.0000%
9SeptemberYear 10.0000%0.0000%
10OctoberYear 10.0000%0.0000%
11NovemberYear 10.0000%0.0000%
12DecemberYear 10.0000%0.0000%
13JanuaryYear 20.0000%0.0000%
14FebruaryYear 20.0000%0.0000%
15MarchYear 20.0000%0.0000%
16AprilYear 20.0000%0.0000%
17MayYear 20.0000%0.0000%
18JuneYear 20.0000%0.0000%
19JulyYear 20.0000%0.0000%
20AugustYear 20.0000%0.0000%
21SeptemberYear 20.0000%0.0000%
22OctoberYear 20.0000%0.0000%
23NovemberYear 20.0000%0.0000%
24DecemberYear 20.0000%0.0000%
25JanuaryYear 30.0000%0.0000%
26FebruaryYear 30.0000%0.0000%
27MarchYear 30.0000%0.0000%
28AprilYear 30.0000%0.0000%
29MayYear 30.0000%0.0000%
30JuneYear 30.0000%0.0000%
31Average0.00000%0.00000%
Note 1: Use Workpaper 7a19-True-up Adjustment to determine ATU with actual interest rates and include interest rate true-up adjustment with subsequent ATU adjustment.
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
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Workpaper 7b10: Annual True-up Adjustment (Schedule 10 Projects)
Actual or Projected for the 12 Months Ended December ….
Schedule 10
Debit amounts are shown as positive and credit amounts are shown as negative.
The Annual True-Up Adjustment ("ATU") component of the Formula Rate for each Year shall be determined as follows:
(i) In accordance with its formula rate protocols, Orange and Rockland shall recalculate its Annual Transmission
Revenue Requirement ("ATRR") for the previous calendar year based on its actual costs as reflected in its Form No. 1 and its books and records for that calendar year, consistent with FERC accounting policies.
(ii)Determine the difference between the Actual ATRR as determined in paragraph (i) above,
and actual revenues based upon the Projected ATRR for the previous calendar year
(iii)Multiply the ATRR Before Interest by (1+i)^24 months
Where:i =Average of the monthly rates from the middle of the Rate Year for which the ATU
is being calculated through the middle of the year in which the ATU is included in rates (24 months) The interest rates are initially estimated and then trued-up to actual
To the extent possible each input to the Formula Rate used to calculate the Actual ATRR
will be taken directly from the FERC Form No. 1 or will be reconcilable to the FERC Form 1
by the application of clearly identified and supported information. If the reconciliation
is provided through a Workpaper included in the filed Formula Rate Template, the inputs to the Workpaper must meet this transparency standard, and doing so will satisfy this transparency requirement for the amounts that are output from the Workpaper and input to the main body of the Formula Rate.
Line
EstimatedActual InterestInterest
Interest RateRateRate True
1AATRR based on actual costs included for the previous calendar year0
2BRevenues based upon the Projected ATRR for the previous calendar year and excluding any true-up adjustment0
3CDifference (A-B)00
4DFuture Value Factor (1+i)^241.00001.0000
5ETrue-up Adjustment(C*D)000
6FInterest Rate True-up from (Note 1)0
Where:
i= average interest rate as calculated below
Interest on Amount of Refunds or SurchargesEstimatedActual
MonthlyMonthly
MonthYearInterest RateInterest Rate
7JulyYear 10.0000%0.0000%
8AugustYear 10.0000%0.0000%
9SeptemberYear 10.0000%0.0000%
10OctoberYear 10.0000%0.0000%
11NovemberYear 10.0000%0.0000%
12DecemberYear 10.0000%0.0000%
13JanuaryYear 20.0000%0.0000%
14FebruaryYear 20.0000%0.0000%
15MarchYear 20.0000%0.0000%
16AprilYear 20.0000%0.0000%
17MayYear 20.0000%0.0000%
18JuneYear 20.0000%0.0000%
19JulyYear 20.0000%0.0000%
20AugustYear 20.0000%0.0000%
21SeptemberYear 20.0000%0.0000%
22OctoberYear 20.0000%0.0000%
23NovemberYear 20.0000%0.0000%
24DecemberYear 20.0000%0.0000%
25JanuaryYear 30.0000%0.0000%
26FebruaryYear 30.0000%0.0000%
27MarchYear 30.0000%0.0000%
28AprilYear 30.0000%0.0000%
29MayYear 30.0000%0.0000%
30JuneYear 30.0000%0.0000%
31Average0.00000%0.00000%
Note 1: Use Workpaper 7a10-True-up Adjustment to determine ATU with actual interest rates and include interest rate true-up adjustment with subsequent ATU adjustment.
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Orange and Rockland Utilities, Inc.
Workpaper 8: Electric and Common Depreciation and Amortization Rates
Actual or Projected for the 12 Months Ended December ….
FERC AccountDescriptionRate (Note 1)
Transmission
350Land Rights1.43%
351Energy Storage Equipment6.67%
352Structures and Improvements1.77%
353Station Equipment2.67%
354Towers and Fixtures1.86%
355Poles and Fixtures - Wood2.33%
355.1Poles and Fixtures - Steel2.33%
356Overhead Conductors & Devices1.85%
356.1Overhead Conductors & Devices-Clearing1.54%
357Underground Conduit2.22%
358Underground Conductors & Devices3.00%
359Roads and Trails1.43%
Electric General and Intangible
303…Software - five year life20.00%
390Structures and Improvements2.89%
391.1Office Equipment - Furniture5.00%
391.2Office Equipment - Office Machines6.67%
391.7Office Equipment - PC Equipment12.50%
391.8Office Equipment - ECC7.69%
392.1Transportation Equipment-Passenger Cars7.50%
392.2Transportation Equipment-Light Trucks9.00%
392.3Transportation Equipment-Heavy Trucks6.79%
392.4Transportation Equipment-Trailers6.79%
393Stores Equipment5.00%
394Tools, Shop and Work Equipment5.00%
395Laboratory Equipment5.00%
396Power Operated Equipment4.72%
396.1Power Operated Equipment-Nonfleet4.72%
397Communication Equipment6.67%
Communication Equipment-Tele System
397.1Computer6.67%
398Miscellaneous Equipment5.00%
Common
303…Software - five year life20.00%
303…Software - 15 year life6.67%
303…Software - 20 year life5.00%
389Land Easements2.00%
390Structures and Improvements2.89%
391.1Office Equipment - Furniture5.00%
391.2Office Equipment - Office Machines6.67%
391.3Office Equipment - Cash Equipment12.50%
391.7Office Equipment - PC Equipment12.50%
391.71Office Equipment - Non-PC Equipment12.50%
392.1Transportation Equipment-Passenger Cars7.50%
392.2Transportation Equipment-Light Trucks9.00%
392.3Transportation Equipment-Heavy Trucks6.79%
392.4Transportation Equipment-Trailers6.79%
393Stores Equipment5.00%
394Tools, Shop and Garage Equipment5.00%
394.2Garage Equipment5.00%
395Laboratory Equipment5.00%
396Power Operated Equipment4.72%
396.1Power Operated Equipment-Nonfleet4.72%
397Communication Equipment6.67%
Communication Equipment-Tele System
397.1Computer6.67%
Communication Equipment-Tele System
397.2Equipment6.67%
398Miscellaneous Equipment5.00%
Note 1: The above depreciation rates cannot change absent Commission authorization
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
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Workpaper 9: Prior Period Corrections
Actual or Projected for the 12 Months Ended December ….
Debit amounts are shown as positive and credit amounts are shown as negative.Debit amounts are shown as positive and credit amounts are shown as negative.
(a)(b)(c)(d)
Calendar YearCalendar Year
Schedule 19 ProjectsRevenueSchedule 10 ProjectsRevenue
LineImpact ofRevenueImpact ofRevenue
No.DescriptionSourceCorrectionRequirementDescriptionSourceCorrectionRequirement
1Filing Name and DateFiling Name and Date
2Original Revenue Requirement0Original Revenue Requirement0
3Description of Correction 10Description of Correction 10
4Description of Correction 20Description of Correction 20
5Total Corrections(Line 3 + Line 4)0Total Corrections(Line 3 + Line 4)0
6Corrected Revenue Requirement(Line 2 + Line 5)0Corrected Revenue Requirement(Line 2 + Line 5)0
7Total Corrections(Line 5)0Total Corrections(Line 5)0
8Average Monthly FERC Refund RateNote A0.00%Average Monthly FERC Refund RateNote A0.00%
9Number of Months of InterestNote B0Number of Months of InterestNote B0
10(Line 7 * Line 8 *(Line 7 * Line 8 *
Interest on CorrectionLine 9)0Interest on CorrectionLine 9)0
11Sum of Corrections Plus Interest(Line 7 + Line 10)0Sum of Corrections Plus Interest(Line 7 + Line 10)0
Notes:
A The interest rate on corrections will be the average monthly FERC interest rate for the period from the beginning of the year being
corrected through the end of the rate year where the correction is reflected in rates - the same as how interest on the Annual Trueup Adjustment is computed.
B The number of months in which interest is computed is from the middle of the rate year in which the correction is needed to the
middle of the rate year where the correction is reflected in rates - the same as how interest on the Annual True-up Adjustment is
computed.
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Orange and Rockland Utilities, Inc.
Workpaper 10a19: Schedule 19 Project ATRRs
Actual or Projected for the 12 Months Ended December ….
Line
No.ItemPage, Line, Col.Transmission ($)
(1)(2)
1Gross Transmission PlantAppendix A, Line 2-
2Accumulated Depreciation - TransmissionAppendix A, Line 10-
3Direct Assignable Rate Base(Sum of Lines 1 + 2)-
4O&M TRANSMISSION EXPENSEAppendix A, Line 47#DIV/0!
5TAXES OTHER THAN INCOME TAXESAppendix A, Line 58#DIV/0!
6GENERAL AND COMMON DEPRECIATION EXPENSEAppendix A, Line 49 + Line 50#DIV/0!
7REVENUE CREDITSAppendix A 1, Line 74-
8TOTAL(Sum of Lines 4 through 7)#DIV/0!
9Annual Factor for ExpensesLine 8 / Line 1#DIV/0!
10INCOME TAXESAppendix A 1, Line 69#DIV/0!
11Annual Factor for Income TaxesLine 10 / Line 3#DIV/0!
1234567891011121314
Annual ExpensesAnnual Allocation
LineWithoutAccumulatedDirect Assignable RateFactor for IncomeAnnual Income TaxAnnual RevenueNet Revenue
No.Project Name and #Gross Plant ($) Annual Factor for ExpensesDepreciation ($)Depreciation ($)BaseTaxesCharge ($)ReturnProject Depreciation ($)Requirement ($)True-Up Adjustment ($)CorrectionsRequirement ($)
Workpaper 5-
Project Return,
Workpaper 1-RBWorkpaper 1-RBLine 7 throughWorkpaper 1-RB Items,Col.4 + Col. 8 + Col. 9 +Col.11 + Col. 12
ReferenceItems, Line 14Line 9Col.2 * Col. 3Items, Line 28Col.2 + Col. 5Line 11Col.6 + Col. 711Line 5810Note ANote B+ Col. 13
12Schedule 19 Projects
13Project 1-#DIV/0!#DIV/0!--#DIV/0!#DIV/0!#DIV/0!-#DIV/0!#DIV/0!#DIV/0!#DIV/0!
14Project 2-#DIV/0!#DIV/0!--#DIV/0!#DIV/0!#DIV/0!-#DIV/0!#DIV/0!#DIV/0!#DIV/0!
15Project 3-#DIV/0!#DIV/0!--#DIV/0!#DIV/0!#DIV/0!-#DIV/0!#DIV/0!#DIV/0!#DIV/0!
16--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!--#DIV/0!
17--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!--#DIV/0!
18--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!--#DIV/0!
19--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!--#DIV/0!
20--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!--#DIV/0!
21--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!--#DIV/0!
22--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!--#DIV/0!
23--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!--#DIV/0!
24--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!--#DIV/0!
25--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!--#DIV/0!
26--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!--#DIV/0!
27--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!--#DIV/0!
28--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!--#DIV/0!
29--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!--#DIV/0!
30--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!--#DIV/0!
31Total#DIV/0!-#DIV/0!#DIV/0!-#DIV/0!#DIV/0!#DIV/0!#DIV/0!
NotesNote C
ATrue-up adjustment is from W orkpaper 7a19 and allocated to Schedule 19 Projects using Col. 13.
BCorrections are from W orkpaper 9 and allocated to Schedule 19 Projects using Col. 13.
CTies to Appendix A, Line 78, Col. (5)
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Orange and Rockland Utilities, Inc.
Workpaper 10b10: Schedule 10 Project ATRRs
Actual or Projected for the 12 Months Ended December ….
LineNo.ItemPage, Line, Col.Transmission ($)
(1)(2)
1Gross Transmission PlantAppendix A, Line 2-
2Accumulated Depreciation - TransmissionAppendix A, Line 10-
3Direct Assignable Rate Base(Sum of Lines 1 + 2)-
4O&M TRANSMISSION EXPENSEAppendix A, Line 47#DIV/0!
5TAXES OTHER THAN INCOME TAXESAppendix A, Line 58#DIV/0!
6GENERAL AND COMMON DEPRECIATION EXPENSEAppendix A, Line 49 + Line 50#DIV/0!
7REVENUE CREDITSAppendix A 1, Line 74-
8TOTAL(Sum of Lines 4 through 7)#DIV/0!
9Annual Factor for ExpensesLine 8 / Line 1#DIV/0!
10RETURN AND INCOME TAXESAppendix A 1, Line 69 + 72#DIV/0!
11Annual Factor for Return and Income TaxesLine 10 / Line 3#DIV/0!
12Value of 100 Basis Points ROE AdderW orkpaper 11, Line 8#DIV/0!
13Annual Factor Based Upon Direct Assignable Rate BaseLine 12 / Line 3#DIV/0!
123456789101112
Total Annual13141516
Annual ExpensesAnnual AllocationProjectRevenue
LineWithoutAccumulatedDirect Assignable RateFactor for ReturnAnnual ReturnDepreciationAnnual RevenueIncentive Return inIncentive ReturnRequirementTrue-Up AdjustmentNet Revenue
No.Project Name and #Gross Plant ($) Annual Factor for ExpensesDepreciation ($)Depreciation ($)Baseand Income TaxesCharge ($)Expense ($)Requirement ($)Basis Points($)($)($)CorrectionsRequirement ($)
Col. 6 * Col. 11/ 1.00% *
W orkpaper 11-
W orkpaper 1-RBW orkpaper 1-RBW orkpaper 1-RBCol.4 + Col. 8 +ROE AdderCol. 10 + Col.Col.13 + Col. 14
ReferenceItems, Line 14Line 9Col.2 * Col. 3Items, Line 28Col.2 + Col. 5Line 11Col.6 + Col. 7Items, Line 57Col. 9Note CLine 812Note ANote B+ Col. 15
14Schedule 10 Projects
15Project 1-#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%#DIV/0!#DIV/0!--#DIV/0!
16Project 2-#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%#DIV/0!#DIV/0!--#DIV/0!
17Project 3-#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%#DIV/0!#DIV/0!--#DIV/0!
18--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%-#DIV/0!--#DIV/0!
19--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%-#DIV/0!--#DIV/0!
20--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%-#DIV/0!--#DIV/0!
21--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%-#DIV/0!--#DIV/0!
22--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%-#DIV/0!--#DIV/0!
23--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%-#DIV/0!--#DIV/0!
24--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%-#DIV/0!--#DIV/0!
25--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%-#DIV/0!--#DIV/0!
26--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%-#DIV/0!--#DIV/0!
27--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%-#DIV/0!--#DIV/0!
28--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%-#DIV/0!--#DIV/0!
29--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%-#DIV/0!--#DIV/0!
30--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%-#DIV/0!--#DIV/0!
31--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%-#DIV/0!--#DIV/0!
32--#DIV/0!#DIV/0!--#DIV/0!#DIV/0!-#DIV/0!0.00%-#DIV/0!--#DIV/0!
33Total#DIV/0!-#DIV/0!-#DIV/0!#DIV/0!#DIV/0!--#DIV/0!-
NotesNote D
ATrue-up adjustment is from Workpaper 7b10 and allocated to Schedule 10 Projects using Col. 15.
BCorrections are from Workpaper 9 and allocated to Schedule 10 Projects using Col. 15.
CROE Incentive adders are as follows:ROE AdderFERC Order
Project 1Project 2
Project 3
DTies to Appendix A, Line 83, Column 7
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.10.2.2 OATT Schedule 19 - Orange and Rockland Utilities
Orange and Rockland Utilities, Inc.
Workpaper 11: ROE Adder (Schedule 10 Projects)
Actual or Projected for the 12 Months Ended December ….
(a)(b)(c)(d)(e)
Line #Change in WACC for 100 basis point ROE Adder
Capitalization%sCost RatesWACC
From Workpaper
1Long Term Debt6b100#DIV/0!0.000%#DIV/0!
From Workpaper
2Preferred Stock6b10-#DIV/0!0.000%#DIV/0!
From Workpaper
3Common Stock6b100#DIV/0!1.000%#DIV/0!
4Total Capitalization0#DIV/0!#DIV/0!
Line 4 * Appendix
5Income TaxesA, Line 61#DIV/0!
6TotalLine 4 + Line 5#DIV/0!
Workpaper 10b10,
7Direct Assignable Rate BaseLine 30
8Value of 100 basis pointsLine 6 * Line 7#DIV/0!
Effective Date: 5/25/2024 - Docket #: ER24-1614-000 - Page 1
