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

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

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

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

 

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

42Average00000000

 

 

 

Unfunded Liabilities - Account 242

MonthAccrued VacationEmployee Stock BasedCompensationOther

Total

FF1 ReferenceNANANASum of Columns (b)through (d)

Appendix A line #NA

44January '21----

46March----

48May----

49June----

50July----

51August----

53October----

55December '21----

 

 

 

Schedule 10 Projects - Depreciation Expense

Project 1Project 2Project 3Project 4Total

 

Appendix A line #NANANANAAppendix A, Line 48

572021-----

 

 

Schedule 19 Projects - Depreciation Expense

Project 1Project 2Project 3Project 4Total

 

Appendix A line #NANANANAAppendix A, Line 48

582021-----

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 2c19: Accumulated Deferred Income Taxes - Prorated Projection (Schedule 19 Projects)
Actual or Projected for the 12 Months Ended December ….

 

Debit amounts are shown as positive and credit amounts are shown as negative.
Rate Year = 2021

Account 282 (Note A)

(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)(l)(m)(n)(o)(p)(q)(r)

Beginning Balance & Monthly ChangesYearDays in theNumber of DaysTotal DaysWeightingBeginningSchedule 19TransmissionPlant Related   Gross PlantPlantPlant ProrationLabor RelatedW/S AllocatorLaborLaborTotal Transmission

MonthRemaining inin theforBalance/ProjectsProrationAllocatorAllocation(j)(f) x (l)(General and(Appendix A)AllocationProrationProrated Amount(i)

Year AfterProjectedProjectionMonthly Amount/(f) x (h)(Appendix A)* (k)Common)(n) * (o)(f) x (p)+ (m) + (q)

Current MonthRate Year(d)/(e)Ending Balance

 

 

December 31st balance of Prorated

1ADIT (Note B)2020100.00%#DIV/0!000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

2January20213133536591.78%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

3February20212830736584.11%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

4March20213127636575.62%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

5April20213024636567.40%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

6May20213121536558.90%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

7June20213018536550.68%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

8July20213115436542.19%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

9August20213112336533.70%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

10September2021309336525.48%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

11October2021316236516.99%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

12November202130323658.77%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

13December20213113650.27%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

14Prorated Balance365#DIV/0!000#DIV/0!0#DIV/0!#DIV/0!

 

 

Note A:  The calculations of ADIT amounts resulting from liberalized depreciations are performed in accordance with the proration requirements of Treasury Regulation Section 1.167(l)-1(h)(6). Note B:  From Workpaper 2d-Prior Year ADIT Proration Actual

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 2c10: Accumulated Deferred Income Taxes - Prorated Projection (Schedule 10 Projects)
Actual or Projected for the 12 Months Ended December ….

 

Debit amounts are shown as positive and credit amounts are shown as negative.
Rate Year = 2021

Account 282 (Note A)

(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)(l)(m)(n)(o)(p)(q)(r)

Beginning Balance & Monthly ChangesYearDays in theNumber of DaysTotal DaysWeightingBeginningSchedule 10TransmissionPlant Related   Gross PlantPlantPlant ProrationLabor RelatedW/S AllocatorLaborLaborTotal Transmission

MonthRemaining inin theforBalance/ProjectsProrationAllocatorAllocation(j)(f) x (l)(General and(Appendix A)AllocationProrationProrated Amount(i)

Year AfterProjectedProjectionMonthly Amount/(f) x (h)(Appendix A)* (k)Common)(n) * (o)(f) x (p)+ (m) + (q)

Current MonthRate Year(d)/(e)Ending Balance

 

 

December 31st balance of Prorated

1ADIT (Note B)2020100.00%#DIV/0!000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

2January20213133536591.78%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

3February20212830736584.11%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

4March20213127636575.62%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

5April20213024636567.40%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

6May20213121536558.90%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

7June20213018536550.68%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

8July20213115436542.19%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

9August20213112336533.70%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

10September2021309336525.48%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

11October2021316236516.99%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

12November202130323658.77%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

13December20213113650.27%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

14Prorated Balance365#DIV/0!000#DIV/0!0#DIV/0!#DIV/0!

 

 

Note A:  The calculations of ADIT amounts resulting from liberalized depreciations are performed in accordance with the proration requirements of Treasury Regulation Section 1.167(l)-1(h)(6). Note B:  From Workpaper 2d-Prior Year ADIT Proration Actual

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

14 Total36500#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!

 

 

Gross PlantLabor Related

Schedule 19Allocator(General andW/S Allocator (AppendixGrand Total (b) +

ProjectsPlant Related(Appendix A)Total (d) * (e)Common)A)Total (g) * (h)(f) + (i)

Actual Monthly Activity

15 January00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

16 February00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

17 March00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

18 April00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

19 May00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

20 June00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

21 July00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

22 August00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

23 September00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

24 October00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

25 November00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

26 December00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

 

 

Note A:  The calculations of ADIT amounts resulting from liberalized depreciations are performed in accordance with the proration requirements of Treasury Regulation Section 1.167(l)-1(h)(6).

Differences attributable to over-projection of ADIT in the annual projection will result in a proportionate reversal of the projected prorated ADIT activity to the extent of the over-projection.

Differences attributable to under-projection of ADIT in the annual projection will result in an adjustment to the projected prorated ADIT activity by the difference between the projected monthly activity and the actual monthly activity. However, when projected monthly ADIT activity is an increase and actual monthly ADIT activity is a decrease, actual monthly ADIT activity will be used.
Likewise, when projected monthly ADIT activity is a decrease and actual monthly ADIT activity is an increase, actual monthly ADIT activity will be used.

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

14 Total36500#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!

 

 

Gross PlantLabor Related

Schedule 10Allocator(General andW/S Allocator (AppendixGrand Total (b) +

ProjectsPlant Related(Appendix A)Total (d) * (e)Common)A)Total (g) * (h)(f) + (i)

Actual Monthly Activity

15 January00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

16 February00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

17 March00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

18 April00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

19 May00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

20 June00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

21 July00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

22 August00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

23 September00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

24 October00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

25 November00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

26 December00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

 

 

Note A:  The calculations of ADIT amounts resulting from liberalized depreciations are performed in accordance with the proration requirements of Treasury Regulation Section 1.167(l)-1(h)(6).

Differences attributable to over-projection of ADIT in the annual projection will result in a proportionate reversal of the projected prorated ADIT activity to the extent of the over-projection.

Differences attributable to under-projection of ADIT in the annual projection will result in an adjustment to the projected prorated ADIT activity by the difference between the projected monthly activity and the actual monthly activity. However, when projected monthly ADIT activity is an increase and actual monthly ADIT activity is a decrease, actual monthly ADIT activity will be used.
Likewise, when projected monthly ADIT activity is a decrease and actual monthly ADIT activity is an increase, actual monthly ADIT activity will be used.

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 3a19: Excess Accumulated Deferred Income Taxes (Schedule 19 Projects)
Resulting from Income Tax Rate Changes (Note A)

Actual or Projected for the 12 Months Ended December ….

 

Debit amounts are shown as positive and credit amounts are shown as negative.

(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)(l)(m)(n)

Protected(P)

 

Deficient orAdjustedUnprotected

ExcessDeficient orSchedule 19Property

ADIT BalancesAccumulatedExcessProjects(UP)

ADIT BalancesAfterDeferred TaxesAccumulatedAllocationAllocated toUnprotected

Prior toRemeasurementat DecemberAdjustments AfterDeferredFactors (NoteSchedule 19Other (UO)AmortizationBalance atAmortizationBalance at

Line  DescriptionRemeasurement(Note C)31,RemeasurementTaxesB)Projects(Note B)YearDecember 31YearDecember 31`

Column (b) * LineColumn (b) -Column (d) +Column (f) *Column (h) -Column (k) -

43Column (c)Column (e)Column (g)Column (j)Column (l)

Deficient Deferred Income Taxes -

amortized to 410.1

FERC Account 190

1000000.000%00000

2000000.000%00000

3000000.000%00000

4000000.000%00000

5000000.000%00000

6 Total FERC Account 1900000000000

 

FERC Account 282

7 Depreciation - Liberalized Depreciation000000.000%00000

8000000.000%00000

9000000.000%00000

10000000.000%00000

11 Total Account 2820000000000

 

FERC Account 283

12000000.000%00000

13000000.000%00000

14000000.000%00000

15000000.000%00000

16000000.000%00000

17 Total FERC Account 2830000000000

 

Subtotal Before Being Grossed up for

18Income Taxes0000000

19 Gross Up00000

Total Deficient Accumulated Deferred

20Income Taxes - Account 182.300000

 

 

Excess Accumulated Deferred Income

Taxes - amortized to 411.1

FERC Account 190

21000000.000%00000

22000000.000%00000

23 Total Account 1900000000000

 

FERC Account 282

24 Depreciation - Liberalized Depreciation000000.000%0P0000

25000000.000%00000

26000000.000%00000

27000000.000%00000

28000000.000%00000

29 Total Account 2820000000000

 

FERC Account 283

30000000.000%00000

31000000.000%00000

32000000.000%00000

33000000.000%00000

34000000.000%00000

35 Total Account 2830000000000

 

Subtotal Before Being Grossed up for

36Income Taxes0000000

37 Gross Up00000

Total Excess Accumulated Deferred Income

38Taxes - Account 25400000

 

39 Grand Total00000

 

40 Total Amortization00

 

Note A:  Includes Excess Deferred Income Tax Regulatory Assets or Liabilities and the associated amortization arising from income tax rate changes in the future.  This sheet will be populated and replicated for any future change in federal, state or local income tax rates.

Note B:  The allocation factors used to allocate total excess accumulated deferred income taxes to local transmission projections are (to be completed when used)

Note C:  Remeasurement Factor equals the ratio of the current nominal tax rate to the prior nominal tax rate

41New nominal rate1.0%

42Prior nominal rate1.0%

43Remeasurement Factor100.0%

Note D:Note E:

Note F:

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 3b10: Excess Accumulated Deferred Income Taxes (Schedule 10 Projects)
Resulting from Income Tax Rate Changes (Note A)

Actual or Projected for the 12 Months Ended December ….

 

Debit amounts are shown as positive and credit amounts are shown as negative.

(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)(l)(m)(n)

Protected(P)

 

Deficient orAdjustedUnprotected

ExcessDeficient orSchedule 10Property

ADIT BalancesAccumulatedExcessProjects(UP)

ADIT BalancesAfterDeferred TaxesAccumulatedAllocationAllocated toUnprotected

Prior toRemeasurementat DecemberAdjustments AfterDeferredFactors (NoteSchedule 10Other (UO)AmortizationBalance atAmortizationBalance at

Line  DescriptionRemeasurement(Note C)31,RemeasurementTaxesB)Projects(Note B)YearDecember 31YearDecember 31`

Column (b) * LineColumn (b) -Column (d) +Column (f) *Column (h) -Column (k) -

43Column (c)Column (e)Column (g)Column (j)Column (l)

Deficient Deferred Income Taxes -

amortized to 410.1

FERC Account 190

1000000.000%00000

2000000.000%00000

3000000.000%00000

4000000.000%00000

5000000.000%00000

6 Total FERC Account 1900000000000

 

FERC Account 282

7 Depreciation - Liberalized Depreciation000000.000%00000

8000000.000%00000

9000000.000%00000

10000000.000%00000

11 Total Account 2820000000000

 

FERC Account 283

12000000.000%00000

13000000.000%00000

14000000.000%00000

15000000.000%00000

16000000.000%00000

17 Total FERC Account 2830000000000

 

Subtotal Before Being Grossed up for

18Income Taxes0000000

19 Gross Up00000

Total Deficient Accumulated Deferred

20Income Taxes - Account 182.300000

 

 

Excess Accumulated Deferred Income

Taxes - amortized to 411.1

FERC Account 190

21000000.000%00000

22000000.000%00000

23 Total Account 1900000000000

 

FERC Account 282

24 Depreciation - Liberalized Depreciation000000.000%0P0000

25000000.000%00000

26000000.000%00000

27000000.000%00000

28000000.000%00000

29 Total Account 2820000000000

 

FERC Account 283

30000000.000%00000

31000000.000%00000

32000000.000%00000

33000000.000%00000

34000000.000%00000

35 Total Account 2830000000000

 

Subtotal Before Being Grossed up for

36Income Taxes0000000

37 Gross Up00000

Total Excess Accumulated Deferred Income

38Taxes - Account 25400000

 

39 Grand Total00000

 

40 Total Amortization00

 

Note A:  Includes Excess Deferred Income Tax Regulatory Assets or Liabilities and the associated amortization arising from income tax rate changes in the future.  This sheet will be populated and replicated for any future change in federal, state or local income tax rates.

Note B:  The allocation factors used to allocate total excess accumulated deferred income taxes to local transmission projections are (to be completed when used)

Note C:  Remeasurement Factor equals the ratio of the current nominal tax rate to the prior nominal tax rate

41New nominal rate1.0%

42Prior nominal rate1.0%

43Remeasurement Factor100.0%

Note D:Note E:

Note F:

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

 

 

 

 

 

 

 

 

 

Orange and Rockland Utilities, Inc.

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


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 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


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 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

 

 

 

 

 

 

 

Orange and Rockland Utilities, Inc.

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

 

 

 

 

 

 

 

Orange and Rockland Utilities, Inc.
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