NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

14.2Attachment 1 to Attachment H

14.2.1Schedules

Table of Contents

Historical Transmission Revenue RequirementSchedule 1

Forecasted Transmission Revenue RequirementSchedule 2

Annual True-up with Interest CalculationSchedule 3

Year to Year ComparisonSchedule 4

Allocators Schedule 5

Transmission Investment Base (Part 1 of 2)Schedule 6 Page 1 of 2

Transmission Investment Base (Part 1 of 2)Schedule 6 Page 2 of 2

Transmission Investment Base (Part 2 of 2)Schedule 7

Capital StructureSchedule 8

ExpensesSchedule 9

OtherSchedule 10

System Dispatch Expense - Component CCCSchedule 11

Billing Units - Component BUSchedule 12

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

Niagara Mohawk Power Corporation						Attachment 1
Calculation of RR Pursuant to Attachment H, Section 14.1.9.2				Year		Schedule 1

	Calculation of RR
	14.1.9.2	The RR component shall equal the (a) Historical Transmission Revenue Requirement plus (b) the Forecasted Transmission Revenue Requirement plus (c) the Annual True-Up, determined in accordance with the formula below.

Historical Transmission Revenue Requirement (Historical TRR)

Line No.

1		Historical Transmission Revenue Requirement (Historical TRR)
2
3	14.1.9.2 (a)	Historical TRR shall equal the sum of NMPC’s (A) Return and Associated Income Taxes, (B) Transmission Related Depreciation Expense, (C)
4		Transmission Related Real Estate Tax Expense, (D) Transmission Related Amortization of Investment Tax Credits,
5		(E) Transmission Operation and Maintenance Expense, (F) Transmission Related Administrative and General Expenses, (G) Transmission
6		Related Payroll Tax Expense, (H) Billing Adjustments, and (I) Transmission Related Bad Debt Expense less
7		(J) Revenue Credits, and (K) Transmission Rents, all determined for the most recently ended calendar year as of the beginning of the update year.
8			Reference
9			Section:	0
10		Return and Associated Income Taxes	(A)	#DIV/0!	Schedule 8, line 64
11		Transmission-Related Depreciation Expense	(B)	#DIV/0!	Schedule 9, Line 6, column 5
12		Transmission-Related Real Estate Taxes	(C)	#DIV/0!	Schedule 9, Line 12, column 5
13		Transmission - Related Investment Tax Credit	(D)	#DIV/0!	Schedule 9, Line 16, column 5 times minus 1
14		Transmission Operation & Maintenance Expense	(E)	$0	Schedule 9, Line 23, column 5
15		Transmission Related Administrative & General Expense	(F)	#DIV/0!	Schedule 9, Line 38, column 5
16		Transmission Related Payroll Tax Expense	(G)	$0	Schedule 9, Line 44, column 5
17		Sub-Total (sum of Lines 10 - Line 16)		#DIV/0!
18
19		Billing Adjustments	(H)	$0	Schedule 10, Line 1
20		Bad Debt Expenses	(I)	$0	Schedule 10, Line 4
21		Revenue Credits	(J)	$0	Schedule 10, Line 7
22		Transmission Rents	(K)	$0	Schedule 10, Line 14
23
24		Total Historical Transmission Revenue Requirement (Sum of Line 17 - Line 22)		#DIV/0!
25

Niagara Mohawk Power Corporation						Attachment 1
Forecasted Transmission Revenue Requirement						Schedule 2
	Attachment H, Section 14.1.9.2
				0
	Shading denotes an input
Line No.
1	14.1.9.2 (b)	FORECASTED TRANSMISSION REVENUE REQUIREMENTS
2		Forecasted TRR shall equal (1) the Forecasted Transmission Plant Additions (FTPA) multiplied by the Annual FTRRF, plus (2) the Mid-Year Trend
3		Adjustment (MYTA), plus (3) the Tax Rate Adjustment (TRA), as shown in the following formula:
4
5		Forecasted TRR = (FTPA * FTRRF) + MYTA + TRA
6
7			Period	Reference		Source
8
9
10	(1)	Forecasted Transmission Plant Additions (FTPA)			$0	Workpaper 8, Section I, Line 16
11		Annual Transmission Revenue Requirement Factor (FTRRF)			#DIV/0!	Line 35
12		Sub-Total (Lines 10*11)			#DIV/0!
13		Plus Mid-Year Trend Adjustment (2) (MYTA)			$0	Workpaper 9, line 31, variance column
14		Less Impact of Transmission Support Payments on Historical Transmission Revenue Requirement			$0	Worpaper 9A
15		Forecasted Transmission Revenue Requirement (Line 12 + Line 13-Line 14)			#DIV/0!

16	(2)	MID YEAR TREND ADJUSTMENT (MYTA)
17		The Mid-Year Trend Adjustment shall be the difference, whether positive or negative, between
18
19		(i) the Historical TRR Component (E) excluding Transmission Support Payments, based on actual data for the first three months of the Forecast Period, and (ii) the Historical TRR Component (E) excluding Transmission Support Payments, based on data for the first three months of the year prior to the Forecast Period.
20
21	(3)	The Tax Rate Adjustment (TRA)
22		The Tax Rate Adjustment shall be the amount, if any, required to adjust Historical TRR Component (A) for any change in the Federal Income Tax Rate
23		and/or the State Income Tax Rate that takes effect during the first five months of the Forecast Period.
24
25	14.1.9.2(c)	ANNUAL FORECAST TRANSMISSION REVENUE REQUIREMENT FACTOR
26		The Annual Forecast Transmission Revenue Requirement Factor (Annual FTRRF) shall equal the sum of Historical TRR components (A) through (C),
27		divided by the year-end balance of Transmission Plant in Service determined in accordance with Section 14.1.9.2 (a), component (A)1(a).
28
29
30		Investment Return and Income Taxes		(A)	#DIV/0!	Schedule 1, Line 10
31		Depreciation Expense		(B)	#DIV/0!	Schedule 1, Line 11
32		Property Tax Expense		(C)	#DIV/0!	Schedule 1, Line 12
33		Total Expenses (Lines 30 thru 32)			#DIV/0!
34		Transmission Plant		(a)	#DIV/0!	Schedule 6, Page 1, Line 12
35		Annual Forecast Transmission Revenue Requirement Factor (Lines 33/ Line 34)			#DIV/0!

Niagara Mohawk Power Corporation					Attachment 1
Annual True-up (ATU)					Schedule 3
	Attachment H Section 14.1.9.2 (c)
Line No.			0	Year	Source:
1
2	14.1.9.2(d)	The Annual True-Up (ATU) shall equal (1) the difference between the Actual Transmission Revenue Requirement and the Prior Year
3		Transmission Revenue Requirement, plus (2) the difference between the Actual Scheduling, System Control and Dispatch costs
4		and Prior Year Scheduling, System Control and Dispatch costs, plus (3) the difference between the Prior Year Billing Units and the Actual Year
5		Billing Units multiplied by the Prior Year Unit Rate, plus (4) Interest on the net differences.
6
7	(1)	Revenue Requirement (RR) of rate effective July 1 of prior year	$0		Schedule 4, Line 1, Col (d)
8		Less: Annual True-up (ATU) from rate effective July 1 of prior year	$0		Schedule 4, Line 1, Col (c)
9		Prior Year Transmission Revenue Requirement	$0		Line 7 - Line 8
10
11		Actual Transmission Revenue Requirement	#DIV/0!		Schedule 4, Line 2, Col (a)
12		Difference	#DIV/0!		Line 11 - Line 9
13
14	(2)	Prior Year Scheduling, System Control and Dispatch costs (CCC)	$0		Schedule 4, Line 1, Col (e)
15		Actual Scheduling, System Control and Dispatch costs (CCC)	$0		Schedule 4, Line 2, Col (e)
16		Difference	$0		Line 15 - Line 14
17
18	(3)	Prior Year Billing Units (MWH)	$0		Schedule 4, Line 1, Col (f)
19		Actual Billing Units	-		Schedule 4, Line 2, Col (f)
20		Difference	-		Line 18 - Line 19
21		Prior Year Indicative Rate	#DIV/0!		Schedule 4, Line 1, Col (g)
22		Billing Unit True-Up	#DIV/0!		Line 20 * Line 21
23
24		Total Annual True-Up before Interest	#DIV/0!		(Line 12 + Line 16 + Line 22)
25
26	(4)	Interest	#DIV/0!		Line 57
27
28		Annual True-up RR Component	#DIV/0!		(Line 24 + Line 26)
29

30	Interest Calculation per 18 CFR § 35.19a
31	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
32	Quarters	Annual	Accrued Prin	Monthly	Days			Accrued Prin	Accrued
33		Interest	& Int. @ Beg	(Over)/Under	in	Period		& Int. @ End	Int. @ End
34		Rate (a)	Of Period	Recovery	Period	Days	Multiplier	Of Period	Of Period
35
36	3rd QTR '07		0		92	92	1.0000	$0	$0
37	July	0.00%		#DIV/0!	31	92	1.0000	#DIV/0!	#DIV/0!
38	August	0.00%		#DIV/0!	31	61	1.0000	#DIV/0!	#DIV/0!
39	September	0.00%		#DIV/0!	30	30	1.0000	#DIV/0!	#DIV/0!
40
41	4th QTR '07		#DIV/0!		92	92	1.0000	#DIV/0!	#DIV/0!
42	October	0.00%		#DIV/0!	31	92	1.0000	#DIV/0!	#DIV/0!
43	November	0.00%		#DIV/0!	30	61	1.0000	#DIV/0!	#DIV/0!
44	December	0.00%		#DIV/0!	31	31	1.0000	#DIV/0!	#DIV/0!
45
46	1st QTR '08		#DIV/0!		91	91	1.0000	#DIV/0!	#DIV/0!
47	January	0.00%		#DIV/0!	31	91	1.0000	#DIV/0!	#DIV/0!
48	February	0.00%		#DIV/0!	29	60	1.0000	#DIV/0!	#DIV/0!
49	March	0.00%		#DIV/0!	31	31	1.0000	#DIV/0!	#DIV/0!
50
51	2nd QTR '08		#DIV/0!		91	91	1.0000	#DIV/0!	#DIV/0!
52	April	0.00%		#DIV/0!	30	91	1.0000	#DIV/0!	#DIV/0!
53	May	0.00%		#DIV/0!	31	61	1.0000	#DIV/0!	#DIV/0!
54	June	0.00%		#DIV/0!	30	30	1.0000	#DIV/0!	#DIV/0!
55
56
57	Total (over)/under Recovery			#DIV/0!	(line 24)	#DIV/0!			#DIV/0!

	(a) Interest rates shall be the interest rates as reported on the FERC Website http://www.ferc.gov/legal/acct-matts/interest-rates.asp

Attachment 1

Schedule 4

Niagara Mohawk Power Corporation Wholesale TSC Calculation Information

(a)

(b)

(c)

(d)

(e)

(f)

(g)

Historical Transmission Revenue Requirement (Historical TRR)

Forecasted Transmission Revenue Requirement

Annual True Up (**)

Revenue Requirement (RR)

Scheduling System Control and Dispatch Costs (CCC)

Annual Billing Units (BU) MWh

Rate $/MWh (*)

Prior Year Rates Effective ________

#DIV/0!

Current Year Rates Effective July 1, _______

#DIV/0!

Increase/(Decrease)

#DIV/0!

Percentage Increase/(Decrease)

#DIV/0!

1.)

Information directly from Niagara Mohawk Prior Year Informational Filing

2.)

(a)

Schedule 1, Line 24

(b)

Schedule 2, Line 14

(c)

Schedule 3, Line 28

(d)

Attachment H, Section 14.1.9.2 The RR Component shall equal Col (a) Historical Transmission Revenue Requirement plus Col (b) the Forecasted Transmission Revenue Requirement which shall exclude Transmission Support Payments, plus Col (c) the Annual True-Up plus Col (c) the Annual True-Up

(e)

Schedule 11 - Annual Scheduling, System Control and Dispatch Costs. (i.e. the Transmission Component of control center costs) as recorded in FERC Account 561 and its associated sub-accounts from the prior calendar year excluding any NY Independent System Operating (NYISO) system control and load dispatch expenses already recovered under Schedule 1 of the NYISO Tariff.

(f)

Schedule 12 - Billing Units shall be the total Niagara Mohawk load as reported to the NYISO for the calendar year prior to the Forecast Period, including the load for customers taking service under Niagara Mohawk's TSC rate. The total Niagara Mohawk load will be adjusted to exclude (i) load associated with wholesale transactions being revenue credited through the WR, CRR, SR, ECR, and Reserved components of Attachment H of the NYISO TSC rate including Niagara Mohawk's external sales, load associated with grandfathered OATT agreements, and any load related to pre-OATT grandfathered agreements; (ii) load associated with transactions being revenue credited under Historical TRR Component J; and (iii) load associated with netted station service.

(g)

(Col (d) + Col (e)) / Col (f)

(*)

The rate column represents the unit rate prior to adjustments; the actual rate will be determined pursuant to the applicable TSC formula rate.

(**)

Niagara Mohawk Power Corporation						Attachment 1
Allocation Factors - As calculated pursuant to Section 14.1.9.1						Schedule 5

			0
		Shading denotes an input

Line
No.

					Source	Definition

1	14.1.9.1 1.	Electric Wages and Salaries Factor		83.5000%		Fixed per settlement
2
3	14.1.9.1 3.	Transmission Wages and Salaries Allocation Factor		13.0000%		Fixed per settlement
4
5
6
7
8	14.1.9.1 2.	Gross Transmission Plant Allocation Factor
9		Transmission Plant in Service		#DIV/0!	Schedule 6, Page 2, Line 3, Col 5	Gross Transmission Plant Allocation Factor shall equal the total investment in
10		Plus: Transmission Related General		$0	Schedule 6, Page 2, Line 5, Col 5	Transmission Plant in Service, Transmission Related Electric General Plant,
11		Plus: Transmission Related Common		$0	Schedule 6, Page 2, Line 10, Col 5	Transmission Related Common Plant and Transmission Related Intangible Plant
12		Plus: Transmission Related Intangible Plant		$0	Schedule 6, Page 2, Line 15, Col 5	divided by Gross Electric Plant.
13		Gross Transmission Investment		#DIV/0!	Sum of Lines 9 - 13
14
15		Total Electric Plant			FF1 207.104
16		Plus: Electric Common		$0	Schedule 6, Page 2, Line 10, Col 3
17		Gross Electric Plant in Service		$0	Line 15 + Line 16
18
19		Percent Allocation		#DIV/0!	Line 13 / Line 17
20
21	14.1.9.1 4.	Gross Electric Plant Allocation Factor
22
23		Total Electric Plant in Service		$0	Line 15	Gross Electric Plant Allocation Factor shall equal
24		Plus: Electric Common Plant		$0	Schedule 6, Page 2, Line 10, Col 3	Gross Electric Plant divided by the sum of Total Gas Plant,
25		Gross Electric Plant in Service		$0	Line 23 + Line 24	Total Electric Plant, and Total Common Plant
26
27		Total Gas Plant in Service			FF1 201.8d
28		Total Electric Plant in Service		$0	Line 15
29		Total Common Plant in Service		$0	Schedule 6, Page 2, Line 10, Col 1
30		Gross Plant in Service (Gas & Electric)		-	Sum of Lines 27-Lines 29
31
32		Percent Allocation		#DIV/0!	Line 25 / Line 30

Niagara Mohawk Power Corporation					Attachment 1 Schedule 6 Page 1 of 2
Annual Revenue Requirements of Transmission Facilities
Transmission Investment Base (Part 1 of 2)
Attachment H, section 14.1.9.2

Line No.
1	14.1.9.2 (a)	Transmission Investment Base
2
3	A.1.	Transmission Investment Base shall be defined as (a) Transmission Plant in Service, plus (b) Transmission Related Electric General Plant, plus
4		(c) Transmission Related Common Plant, plus (d) Transmission Related Intangible Plant, plus (e) Transmission Related Plant Held for Future Use, less
5		(f) Transmission Related Depreciation Reserve, less (g) Transmission Related Accumulated Deferred Taxes, plus (h) Transmission Related
6		Regulatory Assets net of Regulatory Liabilities, plus (i) Transmission Related Prepayments, plus (j) Transmission Related Materials and Supplies,
7		plus (k) Transmission Related Cash Working Capital.
8
9
10			Reference	2007		Reference
11			Section:
12		Transmission Plant in Service	(a)	#DIV/0!		Schedule 6, page 2, line 3, column 5
13		General Plant	(b)	$0		Schedule 6, page 2, line 5, column 5
14		Common Plant	(c)	$0		Schedule 6, page 2, line 10, column 5
15		Intangible Plant	(d)	$0		Schedule 6, page 2, line 15, column 5
16		Plant Held For Future Use	(e)	$0		Schedule 6, page 2, line 19, column 5
17		Total Plant (Sum of Line 12 - Line 16)		#DIV/0!
18
19		Accumulated Depreciation	(f)	#DIV/0!		Schedule 6, page 2, line 29, column 5
20		Accumulated Deferred Income Taxes	(g)	#DIV/0!		Schedule 7, line 6, column 5
21		Other Regulatory Assets	(h)	#DIV/0!		Schedule 7, line 11, column 5
22		Net Investment (Sum of Line 17 -Line 21)		#DIV/0!
23
24		Prepayments	(i)	#DIV/0!		Schedule 7, line 15, column 5
25		Materials & Supplies	(j)	#DIV/0!		Schedule 7, line 21, column 5
26		Cash Working Capital	(k)	$0		Schedule 7, line 28, column 5
27
28		Total Investment Base (Sum of Line 22 - Line 26)		#DIV/0!

Niagara Mohawk Power Corporation

Attachment 1

Annual Revenue Requirements of Transmission Facilities

Schedule 6

Transmission Investment Base (Part 1 of 2)

Page 2 of 2

Attachment H Section 14.1. 9.2 (a) A. 1.

Shading denotes an input

(2)

(3) = (1)*(2)

(4)

(5) = (3)*(4)

Line

(1)

Allocation

Electric

Allocation

Transmission

FERC Form 1/PSC Report

No.

Total

Factor

Allocated

Factor

Allocated

Reference for col (1)

Definition

Transmission Plant

FF1 207.58g

14.1.9.2(a)A.1.(a)

Transmission Plant in Service shall equal the

Wholesale Meter Plant

#DIV/0!

Workpaper 1

balance of total investment in Transmission Plant

Total Transmission Plant in Service (Line 1+ Line 2)

#DIV/0!

plus Wholesale Metering Investment

General Plant

100.00%

13.00%

(c)

FF1 207.99g

14.1.9.2(a)A.1.(b)

Transmission Related Electric General Plant shall

equal the balance of investment in Electric General

Plant mulitplied by the Transmission Wages and

Salaries Allocation Factor

Common Plant

83.50%

(a)

13.00%

(c)

FF1 201. 8h

14.1.9.2(a)A.1.(c)

Transmission Related Common Plant shall equal Common

Plant multiplied by the Electric Wages and Salaries

Allocation Factor and further multiplied by the

Transmission Wages and Salaries Allocation Factor.

Intangible Plant

100.00%

13.00%

(c)

FF1 205.5g

14.1.9.2(a)A.1.(d)

Transmission Related Intangible Plant shall equal Intangible

Electric Plant multiplied by the Transmission Wages and

Salaries Allocation Factor.

Transmission Plant Held for Future Use

Workpaper 10

14.1.9.2(a)A.1.(e)

Transmission Related Plant Held for Future Use shall equal

the balance in Plant Held for Future Use associated with

property planned to be used for transmission service within

five years

Transmission Accumulated Depreciation

Transmission Accum. Depreciation

FF1 219.25b

14.1.9.2(a)A.1.(f)

Transmission Related Depreciation Reserve shall equal the

General Plant Accum.Depreciation

100.00%

13.00%

(c)

FF1 219.28b

balance of: (i) Transmission Depreciation Reserve, plus (ii)

Common Plant Accum Depreciation

83.50%

(a)

13.00%

(c)

FF1 356.1 end of year balance

the product of Electric General Plant Depreciation Reserve

Amortization of Other Utility Plant

100.00%

13.00%

(c)

FF1 200.21c

multiplied by the Transmission Wages and Salaries

Wholesale Meters

#DIV/0!

Workpaper 1

Allocation Factor, plus (iii) the product of Common Plant

Total Depreciation (Sum of line 24 - Line 28)

#DIV/0!

Depreciation Reserve multiplied by the Electric Wages and

Salaries Allocation Factor and further multiplied by the

Transmission Wages and Salaries Allocation Factor plus (iv)

the product of Intangible Electric Plant Depreciation Reserve

multiplied by the Transmission Wages and Salaries

Allocation Factor plus (v) depreciation reserve associated with

the Wholesale Metering Investment

Allocation Factor Reference

(a) Schedule 5, line 1

(b) Schedule 5, line 32 - not used on this Schedule

(d) Schedule 5, line 19 - not used on this Schedule

Niagara Mohawk Power Corporation

Attachment 1

Annual Revenue Requirements of Transmission Facilities

Schedule 7

Transmission Investment Base ( Part 2 of 2)

	Attachment H Section 14.1.9.2 (a) A. 1.
	Shading denotes an input			0

Line No.		(1) Total	(2) Allocation Factor	(3) = (1)*(2) Electric Allocated	(4) Allocation Factor	(5) = (3)*(4) Transmission Allocated	FERC Form 1/PSC Report Reference for col (1)		Definition

1	Transmission Accumulated Deferred Taxes
2	Accumulated Deferred Taxes (281-282)		100.00%	$0	#DIV/0! (d)	#DIV/0!	FF1 275.2k	14.1.9.2(a)A.1.(g)	Transmission Related Accumulated Deferred Income Taxes
3	Accumulated Deferred Taxes (283)	$0	100.00%	$0	#DIV/0! (d)	#DIV/0!	Workpaper 2, Line 5		shall equal the electric balance of Total Accumulated Deferred
4	Accumulated Deferred Taxes (190)		100.00%	$0	#DIV/0! (d)	#DIV/0!	FF1 234.8c		Income Taxes (FERC Accounts 190, 55,281, 282, and 283 net of
5	Accumulated Deferred Inv. Tax Cr (255)		100.00%	$0	#DIV/0! (d)	#DIV/0!	FF1 267.8h		stranded costs), multiplied by the Gross Transmission Plant
6	Total (Sum of line 2 - Line 5)			$0		#DIV/0!			Allocation Factor.
7
8	Other Regulatory Assets
9	FAS 109 (Asset Account 182.3)		100.00%	$0	#DIV/0! (d)	#DIV/0!	FF1 232 lines 2,4,9,17	14.1.9.2(a)A.1.(h)	Transmission Related Regulatory Assets shall be Regulatory
10	FAS 109 ( Liability Account 254 )		100.00%	$0	#DIV/0! (d)	#DIV/0!	FF1 278.1 lines 4&21(f)		Assets net of Regulatory Liabilities multiplied by the Gross
11	Total (line 9 + Line 10)	$0		$0		#DIV/0!			Transmission Plant Allocation Factor.
12
13	Transmission Prepayments						FF1 111.57c	14.1.9.2(a)A.1.(i)	Transmission Related Prepayments shall be the product of
14	Less: Prepaid State and Federal Income Tax						FF1 263 lines 2 & 9 (h)		Prepayments excluding Federal and State taxes multiplied by
15	Total Prepayments	$0	#DIV/0! (b)	#DIV/0!	#DIV/0! (d)	#DIV/0!			the Gross Electric Plant Allocation Factor and further
16									multiplied by the Gross Transmission Plant Allocation Factor.
17
18	Transmission Material and Supplies							14.1.9.2(a)A.1.(j)	Transmission Related Materials and Supplies shall equal: (i)
19	Trans. Specific O&M Materials and Supplies					$0	FF1 227.8		the balance of Materials and Supplies assigned to
20	Construction Materials and Supplies		#DIV/0! (b)	#DIV/0!	#DIV/0! (d)	#DIV/0!	FF1 227.5		Transmission plus (ii) the product of Material and Supplies
21	Total (Line 19 + Line 20)					#DIV/0!			assigned to Construction multiplied by the Gross Electric
22									Plant Allocation Factor and further multiplied by Gross
23									Transmission Plant Allocation Factor.
24
25	Cash Working Capital							14.1.9.2(a)A.1.(k)	Transmission Related Cash Working Capital shall be an
26	Operation & Maintenance Expense					$0	Schedule 9, Line 23		allowance equal to the product of: (i) 12.5% (45 days/ 360 days = 12.5%)
27						0.1250	x 45 / 360		multiplied by (ii) Transmission Operation and Maintenance Expense.
28	Total (line 26 * line 27)					$0
29
30
	Allocation Factor Reference
	(a) Schedule 5, line 1 - not used on this Schedule
	(b) Schedule 5, line 32
	(c) Schedule 5, line 3 - not used on this Schedule
	(d) Schedule 5, line 19

Niagara Mohawk Power Corporation	Attachment 1
Annual Revenue Requirements of Transmission Facilities	Schedule 8
Cost of Capital Rate


	Shading denotes an input	0

Line No.
1	The Cost of Capital Rate shall equal the proposed Weighted Costs of Capital plus Federal Income Taxes and State Income Taxes.
2		The Weighted Costs of Capital will be calculated for the Transmission Investment Base using NMPC’s actual capital structure and will equal the sum of (i), (ii), and (iii) below:
3
4	(i)	the long-term debt component, which equals the product of the actual weighted average embedded cost to maturity of NMPC’s long-term debt outstanding during the year and the sum of (a) the ratio of actual long-term debt to total capital at year-end; and
5		(b) the extent, if any, by which the ratio of NMPC's actual common equity to total capital at year-end exceeds fifty percent (50%). Long term debt shall be defined as the average of the beginning of the year and end of year balances of the following: long term debt less the unamortized
6		Discounts on Long-Term Debt less the unamortized Loss on Reacquired Debt plus unamortized Gain on Reacquired Debt. Cost to maturity of NMPC's long-term debt shall be defined as the cost of long term debt included in the debt discount expense and
7		any loss or gain on reacquired debt.
8	(ii)	the preferred stock component, which equals the product of the actual weighted average embedded cost to maturity of NMPC’s preferred stock then outstanding and the ratio of actual preferred stock to total capital at year-end;
9
10	(iii)	the return on equity component shall be the product of the allowed return on equity of 10.3% and the ratio of NMPC’s actual common equity to total capital at year-end, provided that such ratio
11		shall not exceed fifty percent (50%).

WEIGHTED

CAPITALIZATION

COST OF

EQUITY

CAPITALIZATION

Source:

RATIOS

CAPITAL

Source:

CAPITAL

PORTION

(i)

Long-Term Debt

Workpaper. 6, Line 16b

#DIV/0!

Workpaper 6, Line 17c

#DIV/0!

(ii)

Preferred Stock

FF1 112.3c

#DIV/0!

Workpaper 6, Line 24d

#DIV/0!

(iii)

Common Equity

FF1 112.16c - FF1 112.3,12,15c

#DIV/0!

10.30%

#DIV/0!

Total Investment Return

#DIV/0!

22
23
24
25

26	14.1.9.2.2.(b)	Federal Income Tax shall equal	= (	A. +	[	B	/	C]	X	Federal Income Tax Rate	)
27			(			1			-	Federal Income Tax Rate	)
28

29		where A is the sum of the preferred stock component and the return on equity component, each as determined in Sections (a)(ii) and for the ROE set forth in (a)(iii) above, B is the Equity AFUDC component of Depreciation Expense for
30		Transmission Plant in Service as defined at Section 14.1.9.1.16 (FF1 117.38c), and C is the Transmission Investment Base as shown at Schedule 6, Page 1 of 2, Line 28.
31

32	= (	#DIV/0!	+(	$0	) /	#DIV/0!	X		)
33	(	1					-	0	)
34

35	=	#DIV/0!
36
37

14.1.9.2.2.(c)

State Income Tax shall equal

= (

A. +

[

Federal Income Tax Rate

) X

State Income Tax Rate

(

State Income Tax Rate

)

41		where A is the sum of the preferred stock component and the return on equity component as determined in (a)(ii) and (a)(iii) above , B is the Equity AFUDC component of Depreciation Expense for Transmission Plant in
42		Service as defined at Section 14.1.9.1.16 above, and C is the Transmission Investment Base as shown at Schedule 6, Page 1 of 2, Line 28.
43
44
45

46	= (	#DIV/0!	+(	$0	) /	#DIV/0!	+	#DIV/0!	) X
47	(	1					-	0	)
48

49	=	#DIV/0!
50
51
52

53	(a)+(b)+(c) Cost of Capital Rate	=	#DIV/0!
54
55
56	14.1.9.2(a) A. Return and Associated Income Taxes shall equal the product of the Transmission Investment Base and the Cost of Capital Rate
57
58
59
60	Transmission Investment Base		#DIV/0!	Schedule 6, page 1 of 2, Line 28
61
62	Cost of Capital Rate		#DIV/0!	Line 53
63
64	= Investment Return and Income Taxes		#DIV/0!	Line 60 X Line 62

Niagara Mohawk Power Corporation	Attachment 1
Annual Revenue Requirements of Transmission Facilities	Schedule 9
Transmission Expenses

	Attachment H Section 14.1.9.2			0

	Shading denotes an input
Line No.		(1) Total	(2) Allocation Factor	(3) = (1)*(2) Electric Allocated	(4) Allocation Factor	(5) = (3)*(4) Transmission Allocated	FERC Form 1/ PSC Report Reference for col (1)		Definition
	Depreciation Expense
1	Transmission Depreciation					$0	FF1 336.7f	14.1.9.2.B.	Transmission Related Depreciation Expense shall equal the sum of:
2	General Depreciation		100.0000%	$0	13.0000% (c)	$0	FF1 336.10f		(i) Depreciation Expense for Transmission Plant in Service, plus (ii)
3	Common Depreciation		83.5000% (a)	$0	13.0000% (c)	$0	FF1 356.1		the product of Electric General Plant Depreciation Expense multiplied
4	Intangible Depreciation		100.0000%	$0	13.0000% (c)	$0	FF1 336.1f		by the Transmission Wages and Salaries Allocation Factor plus (iii)
5	Wholesale Meters					#DIV/0!	Workpaper 1		Common Plant Depreciation Expense multiplied by the Electric
6	Total (line 1+2+3+4+5)					#DIV/0!			Wages and Salaries Allocation Factor, further multiplied by the
7									Transmission Wages and Salaries Allocation Factor plus (iv)
8									Intangible Electric Plant Depreciation Expense multiplied by the
9									Transmission Wages and Salaries Factor plus (v) depreciation
10									expense associated with the Wholesale Metering Investment.
11
12	Real Estate Taxes		100.0000%	$0	#DIV/0! (d)	#DIV/0!	FF1 263.25i	14.1.9.2.C.	Transmission Related Real Estate Tax Expense shall equal the
13									electric Real Estate Tax Expenses multiplied by the Gross
14									Transmission Plant Allocation Factor.
15
16	Amortization of Investment Tax Credits		#DIV/0! (b)	#DIV/0!	#DIV/0! (d)	#DIV/0!	FF1 117.58c	14.1.9.2.D.	Transmission Related Amortization of Investment Tax Credits shall
17									equal the product of Amortization of Investment Tax Credits multiplied
18									by the Gross Electric Plant Allocation Factor and further multiplied by
19									the Gross Transmission Plant Allocation Factor.

20	Transmission Operation and Maintenance
21	Operation and Maintenance					$0	FF1 321.112b	14.1.9.2.E.	Transmission Operation and Maintenance Expense shall equal
22	less Load Dispatching - #561					$0	FF1 321.84-92b		the sum of electric expenses as recorded in
23	O&M (Line 21 - Line 22)	$0				$0			FERC Account Nos. 560, 562-574.
24
25	Transmission Administrative and General							14.1.9.2.F.	Transmission Related Administrative and General Expenses shall
26	Total Administrative and General						FF1 323.197b		equal the product of electric Administrative and General Expenses,
27	less Property Insurance (#924)						FF1 323.185b		excluding the sum of Electric Property Insurance, Electric Research and
28	less Pensions and Benefits (#926)						FF1 323.187b		Development Expense and Electric Environmental Remediation Expense,
29	less: Research and Development Expenses (#930)	$0					Workpaper 12		and 50% of the NYPSC Regulatory Expense
30 31	Less: 50% of NY PSC Regulatory Expense Less: 18a Charges (Temporary Assessment						50% of Workpaper 15 Workpaper 15		multiplied by the Transmission Wages and Salaries Allocation Factor,
32	less: Environmental Remediation Expense	$0					Workpaper 11		plus the sum of Electric Property Insurance multiplied by the Gross
33	Subtotal (Line 26-27-28-29-30-31-32)	$0	100.0000%	$0	13.0000% (c)	$0			Transmission Plant Allocation Factor, plus transmission-specific Electric
34	PLUS Property Insurance alloc. using Plant Allocation	$0	100.0000%	$0	#DIV/0! (d)	#DIV/0!	Line 27		Research and Development Expense, and transmission-specific
35	PLUS Pensions and Benefits	$88,644,000	100.0000%	$88,644,000	13.0000% (c)	$11,523,720	Workpaper 3		Electric Environmental Remediation Expense. In addition, Administrative
36	PLUS Transmission-related research and development	$0				$0	Workpaper 12		and General Expenses shall exclude the actual Post-Employment
37	PLUS Transmission-related Environmental Expense	$0				$0	Workpaper 11		Benefits Other than Pensions ("PBOP") included in FERC Account 926,
38	Total A&G (Line 33+34+35+36+37)	$88,644,000		$88,644,000		#DIV/0!			and shall add back in the amounts shown on Workpaper 3, page 1,
39									or other amount subsequently approved by FERC under Section 205 or 206.
40	Payroll Tax Expense							14.1.9.2.G.	Transmission Related Payroll Tax Expense shall equal the product of
41	Federal Unemployment						FF1 263.4i		electric Payroll Taxes multiplied by the Transmission Wages and
42	FICA						FF1 263.3i		Salaries Allocation Factor.
43	State Unemployment						FF1 263.17i
44	Total (Line 41+42+43)	$0	100.0000%	$0	13.0000% (b)	$0

	Allocation Factor Reference
	(a) Schedule 5, line 1
	(b) Schedule 5, line 32
	(c) Schedule 5, line 3
	(d) Schedule 5, line 19

Niagara Mohawk Power Corporation						Attachment 1
Annual Revenue Requirements of Transmission Facilities						Schedule 10
Billing Adjustments, Revenue Credits, Rental Income
				0
	Attachment H Section 14.1.9.2 (a)

		Shading denotes an input
Line No.			(1) Total	Source		Definition

1		Billing Adjustments			14.1.9.2.H.	Billing Adjustments shall be any adjustments made in accordance with Section 14.1.9.4.4 below.
2						( ) indicates a refund or a reduction to the revenue requirement on Schedule 1.
3
4		Bad Debt Expense	$0	Workpaper 4	14.1.9.2.I.	Transmission Related Bad Debt Expense shall equal
5						Bad Debt Expense as reported in Account 904 related to NMPC's wholesale transmission billing.
6
7		Revenue Credits	$0	Workpaper 5	14.1.9.2.J.	Revenue Credits shall equal all Transmission revenue recorded in FERC account 456
8						excluding (a) any NMPC revenues already reflected in the WR, CRR, SR, ECR and Reserved
9						components in Attachment H of the NYISO TSC rate; (b) any revenues associated
10						with expenses that have been excluded from NMPC’s revenue requirement; and (c) any
11						revenues associated with transmission service provided under this TSC rate, for which the
12						load is reflected in the calculation of BU.
13
14		Transmission Rents	$0	Workpaper 7	14.1.9.2.K.	Transmission Rents shall equal all Transmission-related rental income recorded in FERC
15						account 454.615
16
17					14.1.9.4(d)
18					1	Any changes to the Data Inputs for an Annual Update, including but not limited to
19						revisions resulting from any FERC proceeding to consider the Annual Update, or
20						as a result of the procedures set forth herein, shall take effect as of the beginning
21						of the Update Year and the impact of such changes shall be incorporated into the
22						charges produced by the Formula Rate (with interest determined in accordance
23						with 18 C.F.R. § 38.19(a)) in the Annual Update for the next effective Update
24						Year. This mechanism shall apply in lieu of mid-Update Year adjustments and
25						any refunds or surcharges, except that, if an error in a Data Input is discovered
26						and agreed upon within the Review Period, the impact of such change shall be
27						incorporated prospectively into the charges produced by the Formula Rate during
28						the remainder of the year preceding the next effective Update Year, in which case
29						the impact reflected in subsequent charges shall be reduced accordingly.
30					2	The impact of an error affecting a Data Input on charges collected during the
31						Formula Rate during the five (5) years prior to the Update Year in which the error
32						was first discovered shall be corrected by incorporating the impact of the error on
33						the charges produced by the Formula Rate during the five-year period into the
34						charges produced by the Formula Rate (with interest determined in accordance
35						with 18 C.F.R. § 38.19(a)) in the Annual Update for the next effective Update
36						Year. Charges collected before the five-year period shall not be subject to correction.

(b)		List of Items excluded from the Revenue Requirement		Reason

	Niagara Mohawk Power Corporation						Attachment 1 Schedule 11 Page 1 of 1
	System, Control, and Load Dispatch Expenses (CCC)
	Attachment H, Section 14.1.9.5

			The CCC shall equal the annual Scheduling, System Control and Dispatch Costs (i.e., the transmission component of control center costs) as recorded in FERC Account 561 and its associated sub-accounts using information from the prior calendar year, excluding NYISO system control and load dispatch expense already recovered under Schedule 1 of the NYISO Tariff.

1			Scheduling and Dispatch Expenses			0	Source
2
3			Accounts	561	Load Dispatching		FF1 321.84b
4			Accounts	561.1	Reliability		FF1 321.85b
5			Accounts	561.2	Monitor and Operate Transmission System		FF1 321.86b
6			Accounts	561.3	Transmission Service and Schedule		FF1 321.87b
7			Accounts	561.4	Scheduling System Control and Dispatch		FF1 321.88b
8			Accounts	561.5	Reliability, Planning and Standards Development		FF1 321.89b
9			Accounts	561.6	Transmission Service Studies		FF1 321.90b
10			Accounts	561.7	Generation Interconnection Studies		FF1 321.91b
11			Accounts	561.8	Reliability, Planning and Standards Dev. Services		FF1 321.92b
12
13				Total Load Dispatch Expenses (sum of Lines 3 - 11)			sum lines 3 - 11
14
15	Less Account 561 directly recovered under Schedule 1 of the NY ISO Tariff
16
17		Accounts		561.4	Scheduling System Control and Dispatch		line 7
18		Accounts		561.8	Reliability, Planning and Standards Dev. Services		line 11
19				Total NYISO Schedule 1			line 17 + line 18
20
21		Total CCC Component					line 13 - line 19

Niagara Mohawk Power Corporation		Attachment 1 Schedule 12 Page 1 of 1
Billing Units - MWH
Attachment H, Section 14.1.9.6

	BU shall be the total Niagara Mohawk load as reported to the NYISO for the calendar billing year prior to the Forecast Period, including the load for customers taking service under Niagara Mohawk’s TSC Rate. The total Niagara Mohawk load will be adjusted to exclude (i) load associated with wholesale transactions being revenue credited through the WR, CRR, SR, ECR and Reserved components of Workpaper H of the NYISO TSC rate including Niagara Mohawk’s external sales, load associated with grandfathered OATT agreements, and any load related to pre-OATT grandfathered agreements; (ii) load associated with transactions being revenue credited under Historical TRR Component J; and (iii) load associated with netted station service.

Line No.			SOURCE
1	Subzone 1		NIMO TOL (transmission owner load)
2	Subzone 2		NIMO TOL (transmission owner load)
3	Subzone 3		NIMO TOL (transmission owner load)
4	Subzone 4		NIMO TOL (transmission owner load)
5	Subzone 29		NIMO TOL (transmission owner load)
6	Subzone 31		NIMO TOL (transmission owner load)

7	Total NIMO Load report to NYISO	0.000	sum lines 1-6

8	LESS: All non-retail transactions
9	Watertown		FF1 page 329.11.j
10	Disputed Station Service		NIMO TOL (transmission owner load)
11	Other non-retail transactions		All other non-retail transactions (Sum of 300,000 series PTID's from TOL)
12	Total Deductions	0.000	sum lines 9 - 11

13	PLUS: TSC Load
14	NYMPA Muni's, Misc. Villages, Jamestown (X1)		FF1 page 329.19.j
15	NYPA Niagara Muni's (X2)		FF1 page 329.1.j
16	Total additions	0.000	sum lines 15 -17

17	Total Billing Units	0.000	line 7 - line 12 + line 16

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

14.2.2NYPA Transmission Adjustment Charge (“NTAC”)

14.2.2.1Applicability of the NYPA Transmission Adjustment Charge

Each Billing Period, the ISO shall charge, and each Transmission Customer shall pay, the applicable NYPA Transmission Adjustment Charge (“NTAC”) calculated in accordance with Section 14.2.2.2.2 of this Attachment for the first two (2) months of LBMP and in accordance with Section 14.2.2.2.1 of this Attachment thereafter. The NTAC shall apply to Transmission Service:

14.2.2.1.1from one or more Interconnection Points between the NYCA and another Control Area to one or more Interconnection Points between the NYCA and another Control Area (“Wheels Through”);[1] or

14.2.2.1.2from the NYCA to one or more Interconnection Points between the NYCA and another Control Area, including transmission to deliver Energy purchased from the LBMP Market and delivered to such a Control Area Interconnection (“Exports”);3 or

14.2.2.1.3to serve Load within the NYCA.

In summary the NTAC will be applied to all Energy Transactions, including internal New York State Loads and Wheels Through and Exports out of the NYCA at a uniform, non-discountable rate.

14.2.2.2NTAC Calculation

14.2.2.2.1NTAC Formula

Beginning with January 2001, NYPA shall calculate the NTAC applicable to Transmission Service to serve New York State Load, Wheels Through and Exports as follows:

NTAC = {(ATRR12) - (EA) - (IR12) - SR - CRN - WR - ECR - NR - NT}/(BU12)

Where:

ATRR= NYPA’s Annual Transmission Revenue Requirement, which includes the Scheduling, System Control and Dispatch Costs of NYPA’s control center, as determined in accordance with the Formula Rate Template provided in Section 14.2.2.4.1 of this Attachment, and as reflected on SCDL-Summary, line 12~~approved by FERC~~;

EA= Monthly Net Revenues from Modified Wheeling Agreements, Facility Agreements and Third Party TWAs, and Deliveries to directly connected Transmission Customers;

SR= SR1 + SR2

SR1 will equal the revenues from the Direct Sale by NYPA of Original Residual TCCs, and Grandfathered TCCs associated with ETAs, the expenses for which are included in NYPA’s Revenue Requirement where NYPA is the Primary Owner of said TCCs.

SR2 will equal NYPA’s revenues from the Centralized TCC Auction allocated pursuant to Attachment M; this includes revenues from: (a) TCCs associated with Residual Transmission Capacity that are sold in the Centralized TCC Auction; and (b) the sale of Grandfathered TCCs associated with ETAs, if the expenses for these ETAs are included in NYPA's Revenue Requirement.

Revenue from TCCs associated with Residual Transmission Capacity includes payments for Original Residual TCCs that the Transmission Providers sell through the Centralized TCC Auction and the allocation of revenue for other TCCs sold through the Centralized TCC Auction (per the Facility Flow-Based Methodology described in Attachment N).

SR1 shall be updated prior to the start of each month based on actual data for the calendar month prior to the month in which the adjustment is made (i.e., January actual data will be used in February to calculate the NTAC effective in March). SR1 for a month in which a Direct Sale is applicable shall equal the total nominal revenue that NYPA will receive under each applicable TCC sold in a Direct Sale divided by the duration of the TCC (in months).

SR2 shall equal the Transmission Owner’s share of Net Auction Revenue for all rounds of a Centralized TCC Auction, as calculated pursuant to Attachment N, divided equally among the months covered by the Centralized TCC Auction. SR2 shall be adjusted after each Centralized TCC Auction, and the revised SR2 shall be effective at the start of each Capability Period;

ECR= NYPA's share of Net Congestion Rents in a month, calculated pursuant to Attachment N. The computation of ECR is exclusive of any Congestion payments or Rents included in the CRN term;

CRN= Monthly Day-Ahead Congestion Rents in excess of those required to offset Congestion paid by NYPA’s SENY governmental customers associated with the NYPA OATT Niagara/St. Lawrence Service reservations, net of the Initial Cost.

IR= A. The amount that NYPA will credit to its ATRR assessed to the SENY Load on account of the foregoing NYPA Niagara/St. Lawrence OATT reservations for SENY governmental customers. Such annual revenues will be computed as the product (“Initial Cost”) of NYPA’s current OATT system rate of $2.23 per kilowatt per month and the 600 MW of TCCs (or the amount of TCCs reduced by Paragraph C below). In the event NYPA sells these TCCs (or any part thereof), all revenues from these sales will offset the NTAC and the Initial Cost will be concomitantly reduced to reflect the net amount of Niagara/St. Lawrence OATT Reservations, if any, retained by NYPA for the SENY Load. The parties hereby agree that the revenue offset to NTAC will be the greater of the actual sale price obtained by NYPA for the TCCs sold or that computed at the applicable system rate in accordance with Paragraph B below;

B. The system rate of $2.23 per kilowatt per month will be benchmarked to the ATRR for NYPA transmission initially accepted by FERC (“Base Period ATRR”) for the purposes of computing the Initial Cost. Whenever an amendment to the ATRR is accepted by FERC or the ATRR is updated pursuant to the procedures set forth in Section 14.2.2.4.2 of this Attachment (“Amended ATRR”), the system rate for the purpose of computing the Initial Cost will be increased (or decreased) by the ratio of the Amended ATRR to the Base Period ATRR and the effect of Paragraph A on NTAC will be amended accordingly.

C. If prior to the Centralized TCC Auction all Grandfathered Transmission Service including NYPA's 600 MW Niagara/St. Lawrence OATT reservations held on behalf of its SENY governmental customers are found not to be feasible, then such OATT reservations will be reduced until feasibility is assured. A reduction, subject to a 200 MW cap on the total reduction as described in Attachment M, will be applied to the NYPA Niagara/St. Lawrence OATT reservations held on behalf of its SENY governmental customers.

WR= NYPA’s revenues from external sales (Wheels Through and Exports) not associated with Existing Transmission Agreements in Attachment L, Tables 1 and 2 and Wheeling revenues from OATT reservations extending beyond the start-up of the ISO;

NR= NYPA Reserved1 + NYPA Reserved2

NYPA Reserved1 will equal NYPA’s Congestion payments for a month received pursuant to Section 20.2.3 of Attachment N of this Tariff for NYPA’s RCRR TCCs. NYPA Reserved2 will equal the value that NYPA receives for the sale of RCRR TCCs in a month, with the value for each RCRR TCC sold divided equally over the months remaining until the expiration of that RCRR TCC.

NT= The amount of actual NYPA transmission revenues minus NYPA’s monthly revenue requirement.

BU= Annual Billing Units are New York State Loads and Loads associated with Wheels Through and Exports in megawatt-hours (“MWh”).

The ATRR and SR will not include expenses for NYPA’s purchase of TCCs or revenues from the sale of such purchased TCCs or from the collection of Congestion Rents for such TCCs.

The ECR, EA, CRN, WR, NR, and NT shall be updated prior to the start of each month based on actual data for the calendar month prior to the month in which the adjustment is made (i.e., January actual data will be used in February to calculate the NTAC effective in March).

The NTAC shall be calculated as a $/MWh charge and shall be applied to Actual Energy Withdrawals, except for Wheels Through and Exports in which case the NTAC shall be applied to scheduled Energy quantities. The NTAC shall not apply to scheduled quantities that are Curtailed by the ISO.

14.2.2.2.2Implementation of NTAC

At the start of LBMP implementation certain variables of the NTAC equation will not be available. For the first and second months of LBMP implementation, the only terms in the NTAC equation that will be known by NYPA are its historical Annual Transmission Revenue Requirement (ATRR) and the historical Billing Units (BU), which have been approved by or filed with FERC. For these two months NYPA shall calculate the NTAC using the following equation:

NTAC = {(ATRR12) - (EA) - (IR12)}/(BU12)

SR2 shall not be available until after the first Centralized TCC Auction. For the third month of LBMP implementation until the second month of the Capability Period corresponding to the first Centralized TCC Auction, NYPA shall recalculate the NTAC using the following equation:

NTAC = {(ATRR12) - (EA) - (IR12) - WR - CRN - SR1 - ECR}/(BU12)

Prior to and during implementation of LBMP those current NYPA transmission customers wishing to terminate their Third Party TWAs shall notify the ISO. The ISO shall duly inform NYPA of such conversion so that NYPA can calculate revenues (EA) to be derived from Existing Transmission Wheeling Agreements.

~~14.2.2.2.3~~

NYPA’s recovery pursuant to NTAC initially is limited to expenses and return associated with its transmission system as that system exists at the time of FERC approval of the NTAC (“base period revenue requirement”). Additions to its system may be included in the computation of NTAC only if: a) upgrades or expansions do not exceed $5 million on an annual basis; or b) such upgrades or expansions have been unanimously approved by the Transmission Owners. Notwithstanding the above, NYPA may invest in transmission facilities in excess of $5 million annually without unanimous Transmission Owners’ authorization outside the NTAC recovery mechanism. In that case, NYPA cannot recover any expenses or return associated with such additions under NTAC and any TCC or other revenues associated with such additions will not be considered NYPA transmission revenue for purposes of developing the NTAC nor be used as a credit in the allocation of NTAC to transmission system users.

14.2.2.3Filing and Posting of NTAC

NYPA shall coordinate with the ISO to update certain components of the NTAC formula on a monthly or Capability Period basis. NYPA may update the NTAC calculation to change the ATRR, initially approved by FERC, and such updates shall be submitted to FERC each year as part of NYPA’s informational filing pursuant to Section 14.2.2.4.2.6 of this Attachment. An integral part of the agreement between the other Transmission Owners and NYPA is NYPA’s consent to the submission of its ATRR for FERC review and approval on the same basis and subject to the same standards as the Revenue Requirements of the Investor-Owned Transmission Owners. Each January, beginning with January 2001, the ISO shall inform NYPA of the prior year’s actual New York internal Load requirements and the actual Wheels Through and Exports and shall post this information on the OASIS. NYPA shall change the BU component of the NTAC formula to reflect the prior calendar year’s information, with such change to take effect beginning with the March NTAC of the current year. NYPA will calculate the monthly NTAC and provide this information to the ISO by no later than the fourteenth day of each month, for posting on the OASIS to become effective on the first day of the next calendar month. Beginning with LBMP implementation, the monthly NTAC shall be posted on the OASIS by the ISO no later than the fifteenth day of each month or as soon thereafter as is reasonably possible but in no event later than the 20th of the month to become effective on the first day of the next calendar month.

14.2.2.4NTAC Calculation Information

NYPA’s Annual Transmission Revenue Requirement (ATRR), for facilities owned as of January 31, 1997, and Annual Billing Units (BU) of the NTAC are:

ATRR = $165,449,297

BU = 133,386,541MWh

NYPA’s Annual Transmission Revenue Requirement is subject to FERC review because it is collected through the ISO’s jurisdictional rates, and will be filed with the Commission ~~approval in accordance~~ each year for informational purposes pursuant to ~~with~~ Section 14.2.2.4.2.63 of this Attachment.

14.2.2.4.1 Formula Rate TemplateAmended RR

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

SCDL-Index

INDEX
NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

NameDescription

Cost-of-Service Summary TRANSMISSION REVENUE REQUIREMENT SUMMARY

Schedule AOPERATION & MAINTENANCE EXPENSE SUMMARY

Schedule BADMINISTRATIVE AND GENERAL EXPENSES

Schedule CANNUAL DEPRECIATION AND AMORTIZATION EXPENSES

Schedule DTRANSMISSION - RATE BASE CALCULATION

Schedule ECAPITAL STRUCTURE AND COST OF CAPITAL AS OF DECEMBER 31, 2014

Schedule FLABOR RATIO

Schedule GADJUSTED PLANT IN SERVICE

Schedule HPROJECT REVENUE REQUIREMENT WORKSHEET

Schedule IINCENTIVES

Schedule JPROJECT TRUE-UP

Schedule KDEPRECIATION AND AMORTIZATION RATES

Work Paper-1aPLANT IN SERVICE SUMMARY

Work Paper-1bPLANT IN SERVICE DETAIL

Work Paper-2EXCLUDED PLANT IN SERVICE

Work Paper-3STATEMENT OF REVENUES , EXPENSES, AND CHANGES IN NET POSITION ($ Thousands)

Work Paper-4STATEMENT OF NET POSITION ($ Thousands)

Work Paper-5CAPITAL ASSETS - Note 5 ($ Millions)

Work Paper-6aO&M AND A&G SUMMARY

Work Paper-6bO&M AND A&G DETAIL

Work Paper-7CALCULATION OF LABOR RATIO

Work Paper-8LONG-TERM DEBT AND RELATED INTEREST

Work Paper-9WEIGHTED COST OF CAPITAL

Work Paper-10DEPRECIATION AND AMORTIZATION EXPENSES (BY FERC ACCOUNT)

Work Paper-11ASSET IMPAIRMENT DEPRECIATION RECONCILIATION

Work Paper-12GENERATOR STEP-UP TRANSFORMERS BREAKOUT

Work Paper-13RELICENSING/RECLASSIFICATION EXPENSES

Work Paper-14FACTS PROJECT PLANT IN SERVICE AND ACCUMULATED DEPRECIATION

Work Paper-15WINDFARM PLANT IN SERVICE AND DEPRECIATION

Work Paper-16MATERIALS AND SUPPLIES

Work Paper-17MARCY-SOUTH CAPITALIZED LEASE AMORTIZATION AND UNAMORTIZED BALANCE

Work Paper-18ESTIMATED PREPAYMENTS AND INSURANCE

Work Paper-19STEP-UP TRANSFORMERS O&M ALLOCATOR

Work Paper-20FACTS O&M ALLOCATOR

Work Paper-21PROPERTY INSURANCE ALLOCATOR

Work Paper-22PROPERTY INSURANCE ALLOCATION

Work Paper-23INJURIES & DAMAGES INSURANCE EXPENSE ALLOCATION

Work Paper-24COST OF REMOVAL

Work Paper-25POSTRETIREMENT BENEFITS OTHER THAN PENSIONS (PBOPs)

Work Paper-26REGULATORY COMMISSION EXPENSE

Work Paper-27MICROWAVE TOWER RENTAL INCOME

~~NYPA’s Amended Annual Transmission Revenue Requirement (Amended RR), effective August 1, 2012, is:~~

~~Amended RR = $175,500,000~~

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

SCDL-Summary

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

TRANSMISSION REVENUE REQUIREMENT SUMMARY

Line No. A. OPERATING EXPENSES TOTAL $ SOURCE/COMMENTS

(1)(2)

1Operation & Maintenance Expense-Schedule A, Col 5, Ln 17

2Administration & General Expenses-Schedule B, Col 5, Ln 22

3Depreciation & Amortization Expense-Schedule C, Col 6, Ln 25

4TOTAL OPERATING EXPENSE-Sum lines 1, 2, & 3

5B. RATE BASE-Schedule D, Col 5, Ln 10

6Return on Rate Base-Schedule D, Col 7, Ln 10

7TOTAL REVENUE REQUIREMENT-Line 4 + Line 6

8True-up Adjustment-Schedule J, line 3, col. (j)

9Incentive Return

10NET ADJUSTED REVENUE REQUIREMENT-Line 7 + line 8 + line 9

11Breakout by Project

12NTAC Facilities-Schedule H

12a Project 1- Schedule H

12b Project 2- Schedule H

12c-

...-

13Total Break out-Sum lines 11

Note 1 The revenue requirements shown on lines 11 and 11a et seq. and annual revenue requirements. If the first year is a partial year, 1/12 of the amounts should be recovered for every month of the Rate Year.

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

SCH-A

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

SCHEDULE A
OPERATION & MAINTENANCE EXPENSE SUMMARY ($)

FERC

Line No. Account FERC Account Description Source Total Grand Total

(1)(2)(3)(4)(5)

Transmission:

OPERATION:

1560Supervision & EngineeringWP-6a, Col (f)-

2561Load DispatchingWP-6a, Col (f)-

3562Station ExpensesWP-6a, Col (f)-

4566Misc. Trans. ExpensesWP-6a, Col (f)-

5Total Operation(sum lines 1-4)-

MAINTENANCE:

6568Supervision & EngineeringWP-6a, Col (f)-

7569StructuresWP-6a, Col (f)-

8570Station EquipmentWP-6a, Col (f)-

9571Overhead LinesWP-6a, Col (f)-

10572Underground LinesWP-6a, Col (f)-

11573Misc. Transm. PlantWP-6a, Col (f)-

12Total Maintenance(sum lines 6-11)-

13TOTAL O&M TRANSMISSION(sum lines 5 & 12)

Adjustments (Note 2)

14Step-up TransformersWP-19, line 5-

15FACTS (Note 1)WP-20, line 5-

16Microwave Tower Rental IncomeWP-27, line 14-

17 TOTAL ADJUSTED O&M TRANSMISSION (sum lines 13-16)			-

Note 1 Flexible Alternating Current Transmission System device

Note 2 Revenues that are credited in the the NTAC are not revenue credited here.

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

SCHEDULE B
ADMINISTRATIVE AND GENERAL EXPENSES

FERC Line No. AccountFERC Account Description		Source	Unallocated A&G ($)	TransmissionAllocated to Labor Ratio Transmission ($)	Source/Comments
	(1)(2)		(3)	(4)(5)	(6)
	Administrative & General Expenses
1	920A&G Salaries	WP-6a, Col (f)	-
2	921Office Supplies & Expenses	WP-6a, Col (f)	-
3	922Admin. Exp. Transferred-Cr	WP-6a, Col (f)	-
4	923Outside Services Employed	WP-6a, Col (f)	-
5	924Property Insurance	WP-6a, Col (f)	-	-	See WP-22; Ln 9
6	925Injuries & Damages Insurance	WP-6a, Col (f)	-	-	See WP-23; Ln 7
7	926Employee Pensions & Benefits	WP-6a, Col (f)	-
8	928Reg. Commission Expenses	WP-6a, Col (f)	-	-	See WP-26; Ln 1
9	930Obsolete/Excess Inv	WP-6a, Col (f)	-
10	930.1General Advertising Expense	WP-6a, Col (f)	-
11	930.2Misc. General Expenses	WP-6a, Col (f)	-
12	930.5Research & Development	WP-6a, Col (f)	-
13	931Rents	WP-6a, Col (f)	-
14	935Maint of General Plant A/C 932	WP-6a, Col (f)	-
15	TOTAL	(sum lines 1-14)	-
16	Less A/C 924	Less line 5	-
17	Less A/C 925	Less line 6	-
18	Less EPRI Dues	Contained in line 12	-
19	Less A/C 928	Less line 8	-
20	PBOP Adjustment	WP-25	-
21	TOTAL A&G Expense	(sum lines 15 to 20)	-	--	Allocated based on
					Transm. Labor
22	NET A&G TRANSMISSION EXPENSE	(sum lines 1 to 21)		-	Allocator (Schedule F)

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

SCH-C

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

SCHEDULE C
ANNUAL DEPRECIATION AND AMORTIZATION EXPENSES ($)

Total

General PlantAnnual

FERCTransmissionAllocated toDepreciation

Line No. Code Equipment Type Source Transmission General Plant Labor Ratio (%) Transm. Col (3)*(4) Col (2)+(5)

		(1)(2)(3)	(4)(5)(6)
1	352Structures & Improvements	WP-10-
2	353Station Equipment	WP-10-
3	354Towers & Fixtures	WP-10-
4	355Poles & Fixtures	WP-10-
5	356Overhead Conductors & Devices	WP-10-
6	357Underground Conduit	WP-10-
7	358Underground Conductors & Devices	WP-10-
8	359Roads & Trails	WP-10-
9	Unadjusted Transmission Depreciation	-
10	390Structures & Improvements	WP-10-
11	391Office Furniture & Equipment	WP-10-
12	392Transportation Equipment	WP-10-
13	393Stores Equipment	WP-10-
14	394Tools, Shop & Garage Equipment	WP-10-
15	395Laboratory Equipment	WP-10-
16	396Power Operated Equipment	WP-10-
17	397Communication Equipment	WP-10-
18	398Miscellaneous Equipment	WP-10-
19	399Other Tangible Property	WP-10-
20	Unadjusted General Plant Depreciation	-
	Adjustments
21	Capitalized Lease Amortization	WP-17, Col 4-
22	FACTS	WP-14, line 25-
23	Step-up Transformers	WP-12, Col D-
24	NIA/STL Relicensing Reclass	WP-13, Col A-
25	TOTAL	(Sum lines 1-24)--	-1/--

1/ See Schedule F, Column (3), Line 2

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

SCH-D

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

SCHEDULE D
TRANSMISSION - RATE BASE CALCULATION

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

GENER. PLANT
ALLOCATED TO	TOTAL	RATE OF	RETURN ON
TRANSMISSION ($)	TRANSMISSION ($)	RETURN	RATE BASE
(2) * (3)	(1) +(4)	[SCHED. E]	(5)*(6)
(4)	(5)	(6)	(7)

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

1 A) Net Electric Plant in Service	-1/	- 2/
2 B) Rate Base Adjustments
3* Cash Working Capital (1/8 O&M)	-3/
4* Marcy South Capitalized Lease	-4/
5* Materials & Supplies	-5/
6* Prepayments	-
7* CWIP	-6/
8* Regulatory Asset	-6/
9* Abandoned Plant	-6/
10TOTAL(sum lines 1-9)	-	-

1/ Schedule G; Net Electric Plant in Service; Ln 15

2/ Schedule G; Net Electric Plant in Service; Ln 23

3/ 1/8 of (Schedule A; Col 5,Ln 17 + Schedule B; Col 5, Ln 22)

4/ WP-17; Average of Year-end Unamortized Balances, Col 5

5/ As per average of year-end inventory Materials & Supplies (WP-16).

6/ CWIP, Regulatory Asset and Abandoned Plant are zero until an amount is authorized by the Commission.

Docket Number Authorized Amount

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

SCH-E

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

SCHEDULE E
CAPITAL STRUCTURE AND COST OF CAPITAL

CAPITALIZATION RATIOCOST RATEWEIGHTED

Line No. TITLE from WP-9from WP-9AVERAGESOURCE/COMMENTS

(1)(2)(3)(4)

1LONG TERM DEBT---Col (1) * Col (2)

2COMMON EQUITY -8.85%-Col (1) * Col (2)

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

SCH-F

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT
YEAR ENDING DECEMBER 31, _____

SCHEDULE F
LABOR RATIO

LineLABOR AMOUNT ($)ALLOCATED TO

No. DESCRIPTION From WP-7 RATIO TRANSMISSION COMMENTS

(1)(2)(3)(4)

1PRODUCTION--

2 TRANSMISSION--	-	Col (1); Ln (2) / Ln (3)

3 TOTAL LABOR - - -

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

SCH- G

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

SCHEDULE G
ADJUSTED PLANT IN SERVICE

20__

20__ - 20__ Average

Net

LinePlant inAccumulatedPlant inAccumulatedPlant inAccumulatedPlant in

No. Acct Service ($) Depreciation ($) Service ($) Depreciation ($) Service ($) Depreciation ($) Service ($)

(1)(2)(3)(4)(5)(6)(7)

PRODUCTION

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

GENERAL

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

Notes

1/ Excluded Transmission: Transmission FERC Accounts 350 and 352-359 for 500 MW, AEII, Poletti, SCPPs, Small Hydro, and Flynn.

2/ Excluded General: Transmission FERC Accounts 389-399 for 500 MW, AEII, Poletti, SCPPs, Small Hydro, and Flynn.

SCPPs include Brentwood, Gowanus, Harlem River, Hell Gate, Kent, Pouch and Vernon

Small Hydro includes Crescent, Jarvis and Vischer Ferry

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

Page 1 of 2

Schedule H
Project Revenue Requirement Worksheet
NEW YORK POWER AUTHORITY

YEAR ENDING DECEMBER 31,

LineAttachment O

No.Item Page, Line, Col. Transmission ($) Allocator

(1)(2)(3)(4)

1Gross Transmission Plant-TotalSchedule G, line 15, col 5 (Note A)-

1aTransmission Accumulated DepreciationSchedule G, line 15, col 6-

1bTransmission CWIP, Regulatory Asset and Abandoned PlantSchedule D, lines 7, 8, & 9 (Note B)-

2Net Transmission Plant - TotalLine 1 minus Line 1a plus Line 1b

O&M TRANSMISSION EXPENSE

3Total O&M Allocated to TransmissionSchedule A, line 17, col 5 and Schedule B, line 22, Col 5

GENERAL DEPRECIATION EXPENSE

5Total General Depreciation ExpenseSchedule C line 25, col 5

6Annual Allocation Factor for Expenses([line 3 + line 5] divided by line 1, col 3)--

RETURN 7Return on Rate Base Schedule D line 10, col 7

8Annual Allocation Factor for Return on Rate Base(line 7 divided by line 2 col 3)--

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

Page 2 of 2

SCH-H

Schedule H
Project Revenue Requirement Worksheet
NEW YORK POWER AUTHORITY

(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15)(16)

Line
No.

Project Name and #

Project Gross PlantProject Accumulated

Type($)Depreciation ($)

Annual Allocation
Factor for Expenses

Annual Allocation
for Expenses ($)

Project Net Plant ($)

Annual Allocation
Factor for Return

Annual
Return
Charge ($)

Project Depreciation/Am ortization Expense ($)

Annual Revenue
Requirement ($)

Incentive
Return in
basis Points

Incentive Return ($)

Total Annual
Revenue
Requirement ($)

True-Up
Adjustment ($)

Net Revenue
Requirement ($)

(Note C)

Page 1 line 4

Col. 3 * Col. 5

(Note D)

(Page 1, line 8)

(Col. 7 * Col.
8)

(Note E)

(Sum Col. 6, 9 &
10)

Per FERC
order (Note H)

(Schedule I, Line 10 *
(Col. 12/100)* Col. 7)

(Sum Col. 1 1 + 13)

(Note F)

Sum Col. 14 + 15

1h
1k

1b- 1d- 1m- NTAC Facilities

---

----

---

----

-
-

-
-
-

-
-

-
-
-

-
-

-
-
-

- - - -

-
-

-
-
-

-
-

-
-
-

-
-

-
-
-

-
-

-
-
-

-
-

-
-
-

-
-

-
-
-

-
-

-
-
-

-
-

-
-
-

-
-

-
-
-

2Total

Note

Letter

A Gross Transmission Plant that is included on Schedule G, line 15, col 5.

B Inclusive of any CWIP, Unamortized Regulatory Asset or Unamortized Abandoned Plant balances included in rate base when authorized by FERC order.

C Project Gross Plant is the total capital investment for the project calculated in the same method as the gross plant value in page 1, line 1 . This value includes subsequent capital investments required to maintain the facilities to their original capabilities. Gross plant does not include CWIP, Unamortized Regulatory Asset or Unamortized Abandoned Plant

D Project Net Plant is the Project Gross Plant Identified in Column 3 less the associated Accumulated Depreciation in page 2, column 4. Net Plant includes any FERC approved CWIP, Unamortized Abandoned Plant and Regulatory Asset.

E Project Depreciation Expense is the amount in Schedule C, line 25, col. 2 that is associated with the specified project. Project Depreciation Expense includes the amortization of Abandoned Plant and any FERC approved Regulatory Asset. However, if FERC grants accelerated depreciation for a project the

depreciation rate authorized by FERC will be used instead of the rates shown on Schedule K for all other projects

F .Reserved

G The Total General and Common Depreciation Expense excludes any depreciation xpense directly associated with a project and thereby included in page 2 column 8.

H Requires approval by FERC of incentive return applicable to the specified project(s)

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

SCH-I

Schedule I
Incentives
NEW YORK POWER AUTHORITY

YEAR ENDING DECEMBER 31, _____
Line No.ItemReference
1Rate BaseSchedule D, line 10, Col. 5
2100 Basis Point Incentive Return					$
					Weighted
		%		Cost	Cost
3Long Term Debt(Schedule E, line 1)			0.00%	-	-
Cost = Schedule E, line 2, Cost plus
4Common Stock(Schedule E, line 2).01			-	0.0985	-
5 Total (sum lines 3-4)					-
6100 Basis Point Incentive Return multiplied by Rate Base (line 1 * line 5)
7 Return(Schedule D, line 10, Col. 7)
8 Incremental Return for 100 basis point increase in ROE	(Line 6 less line 7)
9 Net Transmission Plant	(Schedule D, line 1, col. (1)
10 Incremental Return for 100 basis point increase in ROE divided by Rate Base	(Line 8 / line 9)

Notes:

A Line 5 includes a 100 basis point increase in ROE that is used only to determine the increase in return and income taxes associated with a 100 basis point increase in ROE. Any actual incentive is calculated on Schedule H and must be approved by the Commission.

For example, if the Commission were to grant a 137 basis point ROE incentive, the increase in return and taxes for a 100 basis point increase in ROE would be multiplied by 137 on Schedule H, col. 13.

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

SCH-J

			YEAR	Schedule J Project True-Up Incentives
				ENDING DECEMBER 31, _____
				($)
(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)	(j)
				Actual	True-Up		Applicable	True-Up
		NTAC ATRR		Net	Adjustment		Interest	Adjustment	Total
Line	Project	or Project	Actual Revenues	Revenue	Principal	Prior Period	Rate on	Interest	True-Up
No.	Name	Number	Received (Note 1)	Requirement (Note 2)	Under/(Over)	Adjustment	Under/(Over)	Under/(Over)	Adjustment
						(Note A)		(Col. (f) + Col. (g)) x	Col. (f) + Col. (g)
			Amount Actually Received	Schedule H Using Actual Cost
			for Transmission Service	Data	Col. (e) - Col. (d)	Line 25, Col. (e)	Line 24	Col. (h) x 24 months	+ Col. (i)

2 Subtotal---

3 Under/(Over) Recovery-

Notes:

1) For all projects and NTAC ATRR, the Actual Revenues Received are the actual revenues NYPA receives from the NYISO in that calendar year. If NYISO does not break out the revenues per project, the Actual Revenues Received will be allocated pro rata to each project based on their Actual Net Revenue Requirement in col (e).

2) Schedule H, Page 3 of 3, col (14).

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

SCH-J

Schedule JPage 2 of 2

Project True-Up

Incentives

FERC Refund Interest Rate

Interest Rates under Section

4Interest Rate (Note A):Year35. 19(a)

5January

6February

7March

8April

9May

10June

11July

12August

13September

14October

15November

16December

17January

18February

19March

20April

21May

22June

23July

24Avg. Monthly FERC Rate--

Prior Period Adjustments

(a)(b)(c)(d)(e)

Project or	Adjustment	Amount	Interest	Total Adjustment
Schedule 1	A Description of the Adjustment	In Dollars	(Note A)	Col. (c) + Col. (d)
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
				-
				-
				-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

26 Total -

Notes:APrior Period Adjustments are when an error is discovered relating to a prior true-up or refunds/surcharges ordered by FERC. The interest on the Prior Period Adjustment excludes interest for the current true up

period, because the interest is included in Row 25 column (d)

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

SCH-K

Schedule K - Depreciation and Amortization Rates
NEW YORK POWER AUTHORITY

YEAR ENDING DECEMBER 31, _____

Line No.	Account Number	FERC Account				Rate (Annual) Percent
1	TRANSMISSION PLANT 350	Land Rights	St. Lawrence/FDR	Niagara	Blenheim-Gilboa	J. A. FitzPatrick	Massena-Marcy	Marcy-South	Long Island Sound Cable	New Projects
2	352	Structures and Improvements	1.86%	1.73%	1.66%	4.17%	1.65%		3.33%	2.21%
3	353	Station Equipment	2.35%	2.34%	2.24%	3.87%	2.26%	2.27%	3.33%	2.56%
4	354	Towers and Fixtures	2.31%	2.20%	2.14%	4.67%	2.13%	2.15%		2.60%
5	355	Poles and Fixtures	2.64%	2.59%	2.59%		2.57%	2.62%		2.60%
6	356	Overhead Conductor and Devices	2.23%	2.23%	2.14%	4.02%	2.13%	2.16%		2.49%
7	357	Underground Conduit	1.44%					1.40%	3.33%	1.42%
8	358	Underground Conductor and Devices	2.34%					2.27%	3.33%	2.31%
9	359	Roads and Trails	1.57%	1.19%	1.21%	3.41%	0.98%	0.99%		1.56%
10	GENERAL PLANT
11	390	Structures & Improvements	3.45%	3.45%	3.45%	3.45%	3.45%	3.45%	3.45%	3.45%
12	391	Office Furniture & Equipment	9.08%	9.08%	9.08%	9.08%	9.08%	9.08%	9.08%	9.08%
13	392	Transportation Equipment	13.04%	13.04%	13.04%	13.04%	13.04%	13.04%	13.04%	13.04%
14	393	Stores Equipment	3.15%	3.15%	3.15%	3.15%	3.15%	3.15%	3.15%	3.15%
15	394	Tools, Shop & Garage Equipment	4.94%	4.94%	4.94%	4.94%	4.94%	4.94%	4.94%	4.94%
16	395	Laboratory Equipment	4.43%	4.43%	4.43%	4.43%	4.43%	4.43%	4.43%	4.43%
17	396	Power Operated Equipment	9.33%	9.33%	9.33%	9.33%	9.33%	9.33%	9.33%	9.33%
18	397	Communication Equipment	6.63%	6.63%	6.63%	6.63%	6.63%	6.63%	6.63%	6.63%
19	398	Miscellaneous Equipment	5.94%	5.94%	5.94%	5.94%	5.94%	5.94%	5.94%	5.94%
20		5 Year Property	20.00%	20.00%	20.00%	20.00%	20.00%	20.00%	20.00%	20.00%
21		10 Year Property	10.00%	10.00%	10.00%	10.00%	10.00%	10.00%	10.00%	10.00%
22		20 Year Property	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%
23	INTANGIBLE PLANT
24	303	Miscellaneous Intangible Plant
25		5 Year Property	20.00%	20.00%	20.00%	20.00%	20.00%	20.00%	20.00%	20.00%
26		7 Year Property	14.29%	14.29%	14.29%	14.29%	14.29%	14.29%	14.29%	14.29%
27		10 Year Property	10.00%	10.00%	10.00%	10.00%	10.00%	10.00%	10.00%	10.00%
28		Transmission facility Contributions in Aid of Construction	Note 1

Note 1: In the event a Contribution in Aid of Construction (CIAC) is made for a transmission facility, the transmission depreciation rates above will be weighted based on the relative amount of underlying plant booked to the accounts shown in lines 1-9 above and the weighted average depreciation rate will be used to amortize the CIAC. The life of a facility subject to a CIAC will be estimated life of the facility or rights associated with the facility and will not change over the life of a CIAC without subsequent FERC approval.

These depreciation rates will not change absent the appropriate filing at FERC.

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-1a

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 1a
PLANT IN SERVICE SUMMARY

20__

Depreciation

Expense ($)

Electric Plant in

Service ($)

Accumulated

Depreciation ($)

Electric Plant in

Service (Net $ )

Depreciation

Expense ($)

Electric Plant in

Service ($)

Accumulated

Depreciation ($)

Electric Plant in

Service (Net $)

Capital assets, not being depreciated:

Land Total--------

Construction in progress Total--------

Total capital assets not being depreciated--------

Capital assets, being depreciated:

Production - Hydro Total--------

Production - Gas turbine/combined cycle Total--------

Transmission Total--------

General Total--------

Total capital assets, being depreciated--------

-----

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-1b

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 1b
PLANT IN SERVICE DETAIL

Depreciation

Expense ($)

Electric Plant

InService ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $ )

Depreciation

Expense ($)

Electric Plant

in Service ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $)

P/T/G

Plant Name

A/C

Description

Capital assets, not being depreciated:

Land

TransmissionBLENHEIM - GILBOA350 Land & Land Rights

TransmissionJ. A. FITZPATRICK350 Land & Land Rights

TransmissionLONG ISLAND SOUND CABLE 350 Land & Land Rights

TransmissionMARCY-SOUTH350 Land & Land Rights

TransmissionMASSENA - MARCY (Clark)350 Land & Land Rights

TransmissionNIAGARA350 Land & Land Rights

TransmissionSt. LAWRENCE / FDR350 Land & Land Rights

GeneralBLENHEIM - GILBOA389 Land & Land Rights

GeneralHEADQUARTERS389 Land & Land Rights

GeneralMASSENA - MARCY (Clark)389 Land & Land Rights

GeneralNIAGARA389 Land & Land Rights

GeneralSt. LAWRENCE / FDR389 Land & Land Rights

GeneralJarvis389 Land & Land Rights

GeneralPOLETTI (Astoria)389 Land & Land Rights

TransmissionAstoria 2 (AE-II) Substation350 Land & Land Rights

TransmissionPOLETTI (Astoria)350 Land & Land Rights

Production500mW C - C at Astoria340 Land & Land Rights

ProductionASHOKAN / KENSICO330 Land & Land Rights

ProductionBLENHEIM - GILBOA330 Land & Land Rights

ProductionBRENTWOOD (Long Island)340 Land & Land Rights

ProductionCrescent330 Land & Land Rights

ProductionFLYNN (Holtsville)340 Land & Land Rights

ProductionGOWANUS (Brooklyn)340 Land & Land Rights

ProductionHARLEM RIVER YARDS (Bronx) 340 Land & Land Rights

ProductionHELLGATE (Bronx)340 Land & Land Rights

ProductionJarvis330 Land & Land Rights

ProductionKensico330 Land & Land Rights

ProductionKENT (Brooklyn)340 Land & Land Rights

ProductionNIAGARA330 Land & Land Rights

ProductionPOLETTI (Astoria)310 Land & Land Rights

ProductionPOUCH TERMINAL (Richmond) 340 Land & Land Rights

ProductionSt. LAWRENCE / FDR330 Land & Land Rights

ProductionVERNON BOULEVARD (Queens) 340 Land & Land Rights

ProductionVischer Ferry330 Land & Land Rights

Land Total--------

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 1b
PLANT IN SERVICE DETAIL

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

P/T/G

Plant Name

A/C

Description

CWIP

Construction Work in Progress Total

Depreciation

Expense ($)

Electric Plant

InService ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $ )

Depreciation

Expense ($)

Electric Plant

in Service ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $)

Total capital assets not being depreciated

Capital assets, being depreciated:

Production - Hydro

ProductionASHOKAN / KENSICO333 Waterwheels, Turbines, Generators

ProductionBLENHEIM - GILBOA331 Structures & Improvements

ProductionBLENHEIM - GILBOA332 Reservoirs, Dams, Waterways

ProductionBLENHEIM - GILBOA333 Waterwheels, Turbines, Generators

ProductionBLENHEIM - GILBOA334 Accessory Electric Equipment

ProductionBLENHEIM - GILBOA335 Misc Power Plant Equipment

ProductionBLENHEIM - GILBOA336 Roads, Railroads & Bridges

ProductionCrescent332 Reservoirs, Dams, Waterways

ProductionCrescent333 Waterwheels, Turbines, Generators

ProductionCrescent334 Accessory Electric Equipment

ProductionCrescent335 Misc Power Plant Equipment

ProductionJarvis332 Reservoirs, Dams, Waterways

ProductionJarvis333 Waterwheels, Turbines, Generators

ProductionJarvis334 Accessory Electric Equipment

ProductionJarvis335 Misc Power Plant Equipment

ProductionKensico333 Waterwheels, Turbines, Generators

ProductionNIAGARA331 Structures & Improvements

ProductionNIAGARA332 Reservoirs, Dams, Waterways

ProductionNIAGARA333 Waterwheels, Turbines, Generators

ProductionNIAGARA334 Accessory Electric Equipment

ProductionNIAGARA335 Misc Power Plant Equipment

ProductionNIAGARA336 Roads, Railroads & Bridges

ProductionSt. LAWRENCE / FDR331 Structures & Improvements

ProductionSt. LAWRENCE / FDR332 Reservoirs, Dams, Waterways

ProductionSt. LAWRENCE / FDR333 Waterwheels, Turbines, Generators

ProductionSt. LAWRENCE / FDR334 Accessory Electric Equipment

ProductionSt. LAWRENCE / FDR335 Misc Power Plant Equipment

ProductionSt. LAWRENCE / FDR336 Roads, Railroads & Bridges

ProductionVischer Ferry332 Reservoirs, Dams, Waterways

ProductionVischer Ferry333 Waterwheels, Turbines, Generators

ProductionVischer Ferry334 Accessory Electric Equipment

ProductionVischer Ferry335 Misc Power Plant Equipment

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 1b
PLANT IN SERVICE DETAIL

P/T/G

Plant Name

A/C

Description

Depreciation

Expense ($)

Electric Plant

InService ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $ )

Depreciation

Expense ($)

Electric Plant

in Service ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $)

Adjustments	Cost of Removal Deprec to Reg Assets (Prod)
	Production - Hydro Total	-	-	-	-	-	-	-	-

	Production - Gas turbine/combined cycle

Production500mW C - C at Astoria312 Boiler Plant Equipment

Production500mW C - C at Astoria314 TurboGenerator Units

Production500mW C - C at Astoria316 Misc Power Plant Equipment

Production500mW C - C at Astoria341 Structures & Improvements

Production500mW C - C at Astoria342 FuelHolders, Producers, Accessory

Production500mW C - C at Astoria344 Generators

Production500mW C - C at Astoria345 Accessory Electric Equipment

Production500mW C - C at Astoria346 Misc Power Plant Equipment

ProductionBRENTWOOD (Long Island)341 Structures & Improvements

ProductionBRENTWOOD (Long Island)342 FuelHolders, Producers, Accessory

ProductionBRENTWOOD (Long Island)344 Generators

ProductionBRENTWOOD (Long Island)345 Accessory Electric Equipment

ProductionBRENTWOOD (Long Island)346 Misc Power Plant Equipment

ProductionFLYNN (Holtsville)341 Structures & Improvements

ProductionFLYNN (Holtsville)342 FuelHolders, Producers, Accessory

ProductionFLYNN (Holtsville)344 Generators

ProductionFLYNN (Holtsville)345 Accessory Electric Equipment

ProductionFLYNN (Holtsville)346 Misc Power Plant Equipment

ProductionGOWANUS (Brooklyn)341 Structures & Improvements

ProductionGOWANUS (Brooklyn)342 FuelHolders, Producers, Accessory

ProductionGOWANUS (Brooklyn)344 Generators

ProductionGOWANUS (Brooklyn)345 Accessory Electric Equipment

ProductionGOWANUS (Brooklyn)346 Misc Power Plant Equipment

ProductionHARLEM RIVER YARDS (Bronx) 341 Structures & Improvements

ProductionHARLEM RIVER YARDS (Bronx) 342 FuelHolders, Producers, Accessory

ProductionHARLEM RIVER YARDS (Bronx) 344 Generators

ProductionHARLEM RIVER YARDS (Bronx) 345 Accessory Electric Equipment

ProductionHARLEM RIVER YARDS (Bronx) 346 Misc Power Plant Equipment

ProductionHELLGATE (Bronx)341 Structures & Improvements

ProductionHELLGATE (Bronx)342 FuelHolders, Producers, Accessory

ProductionHELLGATE (Bronx)344 Generators

ProductionHELLGATE (Bronx)345 Accessory Electric Equipment

ProductionHELLGATE (Bronx)346 Misc Power Plant Equipment

ProductionKENT (Brooklyn)341 Structures & Improvements

ProductionKENT (Brooklyn)342 FuelHolders, Producers, Accessory

ProductionKENT (Brooklyn)344 Generators

ProductionKENT (Brooklyn)345 Accessory Electric Equipment

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 1b
PLANT IN SERVICE DETAIL

P/T/G

Plant Name

A/C

Description

Depreciation

Expense ($)

Electric Plant

InService ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $ )

Depreciation

Expense ($)

Electric Plant

in Service ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $)

ProductionKENT (Brooklyn)346 Misc Power Plant Equipment

ProductionPOLETTI (Astoria)311 Structures & Improvements

ProductionPOLETTI (Astoria)312 Boiler Plant Equipment

ProductionPOLETTI (Astoria)314 TurboGenerator Units

ProductionPOLETTI (Astoria)315 Accessory Electric Equipment

ProductionPOLETTI (Astoria)316 Misc Power Plant Equipment

ProductionPOUCH TERMINAL (Richmond) 341 Structures & Improvements

ProductionPOUCH TERMINAL (Richmond) 342 FuelHolders, Producers, Accessory

ProductionPOUCH TERMINAL (Richmond) 344 Generators

ProductionPOUCH TERMINAL (Richmond) 345 Accessory Electric Equipment

ProductionPOUCH TERMINAL (Richmond) 346 Misc Power Plant Equipment

ProductionVERNON BOULEVARD (Queens) 341 Structures & Improvements

ProductionVERNON BOULEVARD (Queens) 342 FuelHolders, Producers, Accessory

ProductionVERNON BOULEVARD (Queens) 344 Generators

ProductionVERNON BOULEVARD (Queens) 345 Accessory Electric Equipment

ProductionVERNON BOULEVARD (Queens) 346 Misc Power Plant Equipment

Astoria 2 (AE-II) SubstationCapital Lease Asset (Manual)

AdjustmentsImpairment (Prod)

Production - Gas turbine/combined cycle

Total--------

Transmission

TransmissionBLENHEIM - GILBOA352 Structures & Improvements

TransmissionBLENHEIM - GILBOA353 Station Equipment

TransmissionBLENHEIM - GILBOA354 Towers & Fixtures

TransmissionBLENHEIM - GILBOA355 Poles & Fixtures

TransmissionBLENHEIM - GILBOA356 Overhead Conductors & Devices

TransmissionBLENHEIM - GILBOA359 Roads & Trails

TransmissionJ. A. FITZPATRICK352 Structures & Improvements

TransmissionJ. A. FITZPATRICK353 Station Equipment

TransmissionJ. A. FITZPATRICK354 Towers & Fixtures

TransmissionJ. A. FITZPATRICK356 Overhead Conductors & Devices

TransmissionJ. A. FITZPATRICK359 Roads & Trails

TransmissionLONG ISLAND SOUND CABLE 352 Structures & Improvements

TransmissionLONG ISLAND SOUND CABLE 353 Station Equipment

TransmissionLONG ISLAND SOUND CABLE 357 Underground Conduit

TransmissionLONG ISLAND SOUND CABLE 358 Underground Conductors & Devices

TransmissionMARCY-SOUTH352 Structures & Improvements

TransmissionMARCY-SOUTH353 Station Equipment

TransmissionMARCY-SOUTH354 Towers & Fixtures

TransmissionMARCY-SOUTH355 Poles & Fixtures

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 1b
PLANT IN SERVICE DETAIL

P/T/G

Plant Name

A/C

Description

Depreciation

Expense ($)

Electric Plant

InService ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $ )

Depreciation

Expense ($)

Electric Plant

in Service ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $)

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 1b
PLANT IN SERVICE DETAIL

P/T/G

Plant Name

A/C

Description

Depreciation

Expense ($)

Electric Plant

InService ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $ )

Depreciation

Expense ($)

Electric Plant

in Service ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $)

Transmission Total--------

General

GeneralBLENHEIM - GILBOA390 Structures & Improvements

GeneralBLENHEIM - GILBOA391 Office Furniture & Equipment

GeneralBLENHEIM - GILBOA392 Transportation Equipment

GeneralBLENHEIM - GILBOA393 Stores Equipment

GeneralBLENHEIM - GILBOA394 Tools, Shop & Garage Equipment

GeneralBLENHEIM - GILBOA395 Laboratory Equipment

GeneralBLENHEIM - GILBOA396 Power Operated Equipment

GeneralBLENHEIM - GILBOA397 Communication Equipment

GeneralBLENHEIM - GILBOA398 Miscellaneous Equipment

GeneralBLENHEIM - GILBOA399 Other Tangible Property

GeneralHEADQUARTERS390 Structures & Improvements

GeneralHEADQUARTERS391 Office Furniture & Equipment

GeneralHEADQUARTERS392 Transportation Equipment

GeneralHEADQUARTERS394 Tools, Shop & Garage Equipment

GeneralHEADQUARTERS395 Laboratory Equipment

GeneralHEADQUARTERS397 Communication Equipment

GeneralHEADQUARTERS398 Miscellaneous Equipment

GeneralLONG ISLAND SOUND CABLE 397 Communication Equipment

GeneralMARCY-SOUTH390 Structures & Improvements

GeneralMARCY-SOUTH396 Power Operated Equipment

GeneralMARCY-SOUTH397 Communication Equipment

GeneralMASSENA - MARCY (Clark)390 Structures & Improvements

GeneralMASSENA - MARCY (Clark)391 Office Furniture & Equipment

GeneralMASSENA - MARCY (Clark)392 Transportation Equipment

GeneralMASSENA - MARCY (Clark)393 Stores Equipment

GeneralMASSENA - MARCY (Clark)394 Tools, Shop & Garage Equipment

GeneralMASSENA - MARCY (Clark)395 Laboratory Equipment

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 1b
PLANT IN SERVICE DETAIL

P/T/G

Plant Name

A/C

Description

Depreciation

Expense ($)

Electric Plant

InService ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $ )

Depreciation

Expense ($)

Electric Plant

in Service ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $)

GeneralMASSENA - MARCY (Clark)396 Power Operated Equipment

GeneralMASSENA - MARCY (Clark)397 Communication Equipment

GeneralMASSENA - MARCY (Clark)398 Miscellaneous Equipment

GeneralNIAGARA390 Structures & Improvements

GeneralNIAGARA391 Office Furniture & Equipment

GeneralNIAGARA392 Transportation Equipment

GeneralNIAGARA393 Stores Equipment

GeneralNIAGARA394 Tools, Shop & Garage Equipment

GeneralNIAGARA395 Laboratory Equipment

GeneralNIAGARA396 Power Operated Equipment

GeneralNIAGARA397 Communication Equipment

GeneralNIAGARA398 Miscellaneous Equipment

GeneralNIAGARA399 Other Tangible Property

GeneralSt. LAWRENCE / FDR390 Structures & Improvements

GeneralSt. LAWRENCE / FDR391 Office Furniture & Equipment

GeneralSt. LAWRENCE / FDR392 Transportation Equipment

GeneralSt. LAWRENCE / FDR393 Stores Equipment

GeneralSt. LAWRENCE / FDR394 Tools, Shop & Garage Equipment

GeneralSt. LAWRENCE / FDR395 Laboratory Equipment

GeneralSt. LAWRENCE / FDR396 Power Operated Equipment

GeneralSt. LAWRENCE / FDR397 Communication Equipment

GeneralSt. LAWRENCE / FDR398 Miscellaneous Equipment

GeneralSt. LAWRENCE / FDR399 Other Tangible Property

General500mW C - C at Astoria391 Office Furniture & Equipment

General500mW C - C at Astoria392 Transprt.Equip-500MW

General500mW C - C at Astoria394 Tools, Shop & Garage Equipment

General500mW C - C at Astoria395 Laboratory Equipment

General500mW C - C at Astoria396 Power Oper Eqp-500MW

General500mW C - C at Astoria398 Miscellaneous Equipment

GeneralBRENTWOOD (Long Island)398 Miscellaneous Equipment

GeneralFLYNN (Holtsville)391 Office Furniture & Equipment

GeneralFLYNN (Holtsville)392 Transportation Equipment

GeneralFLYNN (Holtsville)393 Stores Equipment

GeneralFLYNN (Holtsville)394 Tools, Shop & Garage Equipment

GeneralFLYNN (Holtsville)395 Laboratory Equipment

GeneralFLYNN (Holtsville)396 Power Operated Equipment

GeneralFLYNN (Holtsville)397 Communication Equipment

GeneralFLYNN (Holtsville)398 Miscellaneous Equipment

GeneralGOWANUS (Brooklyn)396 Power Operated Equipment

GeneralGOWANUS (Brooklyn)398 Miscellaneous Equipment

GeneralHARLEM RIVER YARDS (Bronx) 396 Power Operated Equipment

GeneralHARLEM RIVER YARDS (Bronx) 398 Miscellaneous Equipment

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 1b
PLANT IN SERVICE DETAIL

P/T/G

Plant Name

A/C

Description

Depreciation

Expense ($)

Electric Plant

InService ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $ )

Depreciation

Expense ($)

Electric Plant

in Service ($)

Accumulated

Depreciation ($)

Electric Plant

in Service (Net $)

GeneralHELLGATE (Bronx)396 Power Operated Equipment

GeneralHELLGATE (Bronx)398 Miscellaneous Equipment

GeneralJarvis399 Other Tangible Property

GeneralKENT (Brooklyn)396 Power Operated Equipment

GeneralKENT (Brooklyn)398 Miscellaneous Equipment

GeneralPOLETTI (Astoria)390 Structures & Improvements

GeneralPOLETTI (Astoria)391 Office Furniture & Equipment

GeneralPOLETTI (Astoria)392 Transportation Equipment

GeneralPOLETTI (Astoria)393 Stores Equipment

GeneralPOLETTI (Astoria)394 Tools, Shop & Garage Equipment

GeneralPOLETTI (Astoria)395 Laboratory Equipment

GeneralPOLETTI (Astoria)396 Power Operated Equipment

GeneralPOLETTI (Astoria)397 Communication Equipment

GeneralPOLETTI (Astoria)398 Miscellaneous Equipment

GeneralPOLETTI (Astoria)399 Other Tangible Property

GeneralPOUCH TERMINAL (Richmond) 396 Power Operated Equipment

GeneralPOUCH TERMINAL (Richmond) 398 Miscellaneous Equipment

GeneralVERNON BOULEVARD (Queens) 396 Power Operated Equipment

GeneralVERNON BOULEVARD (Queens) 398 Miscellaneous Equipment

AdjustmentsCost of Removal Deprec to Reg Assets (Gen)

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 2 2013-2014 EXCLUDED PLANT IN SERVICE
20__		20__

ElectricElectricElectricElectric

Plant inAccumulatedPlant inDepreciationPlant inAccumulatedPlant in

Service ($)Depreciation ($)Service (Net $)Expense ($)Service ($)Depreciation ($) Service (Net $)

EXCLUDED TRANSMISSION

353 Station Equip - Transmission (500MW)-------

350 Land & Land Rights-------

352 Structures & Improvements-------

353 Station Equipment-------

354 Towers & Fixtures-------

355 Poles & Fixtures-------

356 Overhead Conductors & Devices-------

357 Underground Conduit-------

358 Underground Conductors & Devices-------

359 Roads & Trails-------

SUBTOTAL Astoria 2 (AE-II) Substation-------

353 Station Equip - Transmission-------

SUBTOTAL Small Hydro-------

353 Station Equip - Transmission (Flynn)-------

350 Land & Land Rights-------

352 Structures & Improvements-------

353 Station Equipment-------

357 Underground Conduit-------

358 Underground Conductors & Devices-------

SUBTOTAL Poletti-------

353 Station Equip - Transmission-------

SUBTOTAL SCPP-------

TOTAL EXCLUDED TRANSMISSION-------

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 2 201 3-2014 EXCLUDED PLANT IN SERVICE
20__		20__

ElectricElectricElectricElectric

Plant inAccumulatedPlant inDepreciationPlant inAccumulatedPlant in

Service ($)Depreciation ($)Service (Net $)Expense ($)Service ($)Depreciation ($) Service (Net $)

EXCLUDED GENERAL

391 Office Furniture & Equipment-------

392 Transportation Equipment-------

394 Tools, Shop & Garage Equipment-------

395 Laboratory Equipment-------

396 Power Oper Eqp-500MW-------

398 Miscellaneous Equipment-------

SUBTOTAL 500Mw CC-------

389 Land & Land Rights-------

399 Other Tangible Property-------

SUBTOTAL Small Hydro-------

391 Office Furniture & Equipment-------

392 Transportation Equipment-------

393 Stores Equipment-------

394 Tools, Shop & Garage Equipment-------

395 Laboratory Equipment-------

396 Power Operated Equipment-------

397 Communication Equipment-------

398 Miscellaneous Equipment-------

SUBTOTAL Flynn-------

389 Land & Land Rights-------

390 Structures & Improvements-------

391 Office Furniture & Equipment-------

392 Transportation Equipment-------

393 Stores Equipment-------

394 Tools, Shop & Garage Equipment-------

395 Laboratory Equipment-------

396 Power Operated Equipment-------

397 Communication Equipment-------

398 Miscellaneous Equipment-------

399 Other Tangible Property-------

SUBTOTAL Poletti-------

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 2 201 3-2014 EXCLUDED PLANT IN SERVICE
20__		20__

ElectricElectricElectricElectric

Plant inAccumulatedPlant inDepreciationPlant inAccumulatedPlant in

Service ($)Depreciation ($)Service (Net $)Expense ($)Service ($)Depreciation ($) Service (Net $)

398 Miscellaneous Equipment-------

396 Power Operated Equipment-------

398 Miscellaneous Equipment-------

396 Power Operated Equipment-------

398 Miscellaneous Equipment-------

396 Power Operated Equipment-------

398 Miscellaneous Equipment-------

396 Power Operated Equipment-------

398 Miscellaneous Equipment-------

396 Power Operated Equipment-------

398 Miscellaneous Equipment-------

396 Power Operated Equipment-------

398 Miscellaneous Equipment-------

SUBTOTAL SCPP-------

TOTAL EXCLUDED GENERAL-------

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-3

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31,

WORK PAPER 3
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION
($ Thousands)

ActualActual

Description		20__		20__

(a)(b)(c)

Operating Revenues

Power Sales

Transmission Charges

Wheeling Charges

Total Operating Revenues

Operating Expenses

Purchased Power

Fuel Oil and Gas

Wheeling Operations

Maintenance

Depreciation

Total Operating Expenses--

Operating Income--

Nonoperating Revenues

Investment Income

Other

Investments and Other Income--

Nonoperating Expenses

Contribution to New York State

Interest on Long-Term Debt

Interest - Other

Interest Capitalized

Amortization of Debt Premium

Investments and Other Income--

Net Income Before Contributed Capital--

Contributed Capital - Wind Farm Transmission Assets-

Change in net position--

Net position at January 1

Net position at December 31- -

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-4

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 4
STATEMENT OF NET POSITION ($ Thousands)

DESCRIPTION		20__20__
Assets and Deferred Outflows Current Assets: Cash and cash equivalents Investment in securities Receivables - customers Materials and supplies, at average Cost: Plant and general Fuel Miscellaneous receivables and other

Total current assets	-	-
Noncurrent Assets:
Restricted funds:
Cash and cash equivalents Investment in securities
Total restricted assets	-	-
Capital funds:
Cash and cash equivalents Investment in securities
Total capital funds	-	-
Capital Assets:
Capital assets not being depreciated Capital assets, net of accumulated depreciation
Total capital assets	-	-
Other noncurrent assets:
Receivable - New York State Notes receivable - nuclear plant sale Other long-term assets
Total other noncurrent assets	-	-

Total noncurrent assets	-	-

Total assets	-	-

Deferred outflows:
Accumulated decrease in fair value of hedging derivatives

Total assets and deferred outflows

1/ Source: Annual Financial Statements

WP-4

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 4
STATEMENT OF NET POSITION ($ Thousands)

DESCRIPTION	20__	20__
Liabilities, Deferred Inflows and Net Position Current Liabilities:
Accounts payable and accrued liabilities Short-term debt Long-term debt due within one year Capital lease obligation due within one year Risk management activities - derivatives
Total current liabilities	-	-

Noncurrent liabilities: Long-term debt: Senior: Revenue bonds Adjustable rate tender notes Subordinated: Subordinated Notes, Series 2012 Commercial paper

Total long-term debt	-	-
Other noncurrent liabilities: Capital lease obligation Liability to decommission divested nuclear facilities Disposal of spent nuclear fuel Relicensing Risk management activities – derivatives Other long-term liabilities

Total other noncurrent liabilities	-	-
Total noncurrent liabilities	-	-
Total liabilities	-	-
Deferred inflows:
Cost of removal obligation

Net position:
Net investment in capital assets Restricted Unrestricted

Total net position	-	-
	-	-
Total liabilities, deferred inflows and net position

1/ Source: Actual Financial Statements-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-5

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 5
CAPITAL ASSETS - Note 5 ($ Millions)

New York Power Authority Capital Assets - Note 5

2014 Annual Report

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

12/31/20__

Additions

Deletions

12/31/20__

Ending

Balance

Ending Balance

Capital assets, not being depreciated: Land Construction in progress Total capital					- -
					- -
Total capital assets not being depreciated		-	-	-	-
Capital assets, being depreciated: Production – Hydro
Capital assets, being depreciated: Production – Hydro					-
Production – Gas turbine/combined cycle
Production – Gas turbine/combined cycle					-
Transmission					-
General					-
Total capital	Assets being depreciated				-


Less accumulated depreciation for: Production – Hydro
Less accumulated depreciation for: Production – Hydro					-
Production – Gas turbine/combined cycle
Production – Gas turbine/combined cycle					-
Transmission General
Total accumulated depreciation		-	-	-	-
Net value of capital assets, being depreciated		-	-	-	-
Net value of all capital assets		-	-	-	-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-6a

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31,

WORK PAPER 6a
Operation and Maintenance Summary

(a) (b)(c)(d)(e)(f)(g)

				OVERALL RESULT	Major Category
Amount ($)	PRODUCTION	TRANSMISSION	ADMIN & GENERAL	OVERALL RESULT	Major Category

555 -OPSE-Purchased Power	-	-	-	-	-
501 -Steam Product-Fuel	-	-	-	-	-
565Trans-Xmsn Elect Oth		-	-	-	-
506 -SP-Misc Steam Power	-	-	-	-	Operations
535 -HP-Oper Supvr&Engrg	-	-	-	-
537 -HP-Hydraulic Expense	-	-	-	-
538 -HP-Electric Expenses	-	-	-	-
539 -HP-Misc Hyd Pwr Gen	-	-	-	-
546 -OP-Oper Supvr&Engrg	-	-	-	-
548 -OP-Generation Expens	-	-	-	-
549 -OP-Misc Oth Pwr Gen	-	-	-	-
560 -Trans-Oper Supvr&Eng	-	-	-	-
561 -Trans-Load Dispatcng	-	-	-	-
562 -Trans-Station Expens	-	-	-	-
566Trans-Misc Xmsn Exp	-	-	-	-
905Misc. Customer Accts. Exps	-	-	-	-
916Misc. Sales Expense	-	-	-	-
920Misc. Admin & Gen'l Salaries	-	-	-	-
921Misc. Office Supp & Exps	-	-	-	-
922Administrative Expenses Transferred	-	-	-	-
923Outside Services Employed	-	-	-	-
924A&G-Property Insurance	-	-	-	-
925A&G-Injuries & Damages Insurance	-	-	-	-
926A&G-Employee Pension & Benefits	-	-	-	-
926 A&G-Employee Pension & Benefits(PBOP)	-	-	-	-
928 A&G-Regulatory Commission Expense	-	-	-	-
930 Obsolete/Excess Inv	-	-	-	-
930.1-A&G-General Advertising Expense	-	-	-	-
930.2-A&G-Miscellaneous & General Expense	-	-	-	-
930.5-R & D Expense	-	-	-	-
931 -Rents	-	-	-	-
935 -A&G-Maintenance of General Plant	-	-	-	-	-
545 -HP-Maint Misc Hyd Pl
512SP-Maint Boiler Plt
552 -OP-Maint of Struct
553 OP-Maint Gen & Elect
554OP-Maint Oth Pwr Prd
568 -Trans-Maint Sup & En
569 -Trans-Maint Struct
570 -Trans-Maint St Equip
571 -Trans-Maint Ovhd Lns
572 -Trans-Maint Ungrd Ln
573 -Trans-Maint Misc Xmn
403 -Depreciation Expense
Contribution to New York State

TOTALS

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-6bPage 1 of 2

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31,

WORK PAPER 6b
Operation and Maintenance Detail

FERC by accounts and profit center

Amount ($

)

0100/105

0100/110

0100/115

0100/120

0100/122

0100/125

0100/130

0100/135

0100/140

0100/145

0100/150

0100/155

0100/156

0100/157

0100/158

0100/159

0100/160

0100/161

0100/165

0100/205

FERC G/L AccountsBlenheim-Gilboa

St. Lawrence

Niagara

Poletti

Astoria Energy II

Flynn

Jarvis

Crescent

Vischer Ferry

Ashokan

Kensico

Hell Gate

Harlem River

Vernon Blvd.

23rd & 3rd (Gowanus)N

1st &Grand (Kent)

Pouch Terminal

Brentwood

500MW Combined Cycle

BG Trans

NYPA/940300403

-Depreciation Expense

NYPA/950100501

-Steam Product-Fuel

NYPA/950600506

-SP-Misc Steam Power

NYPA/951200512

-SP-Maint Boiler Plt

NYPA/951400514

-SP-Maint Misc Stm Pl

NYPA/953500535

-HP-Oper Supvr&Engrg

NYPA/953700537

-HP-Hydraulic Expense

NYPA/953800538

-HP-Electric Expenses

NYPA/953900539

-HP-Misc Hyd Pwr Gen

NYPA/954100541

-HP-Maint Supvn&Engrg

NYPA/954200542

-HP-Maint of Struct

NYPA/954300543

-HP-Maint Res Dam&Wtr

NYPA/954400544

-HP-Maint Elect Plant

NYPA/954500545

-HP-Maint Misc Hyd Pl

NYPA/954600546

-OP-Oper Supvr&Engrg

NYPA/954800548

-OP-Generation Expens

NYPA/954900549

-OP-Misc Oth Pwr Gen

NYPA/955100551

-OP-Maint Supvn & Eng

NYPA/955200552

-OP-Maint of Struct

NYPA/955300553

-OP-Maint Gen & Elect

NYPA/955400554

-OP-Maint Oth Pwr Prd

NYPA/955500555

-OPSE-Purchased Power

NYPA/956000560

-Trans-Oper Supvr&Eng

NYPA/956100561

-Trans-Load Dispatcng

NYPA/956200562

-Trans-Station Expens

NYPA/956500565

-Trans-Xmsn Elect Oth

NYPA/956600566

-Trans-Misc Xmsn Exp

NYPA/956800568

-Trans-Maint Sup & En

NYPA/956900569

-Trans-Maint Struct

NYPA/957000570

-Trans-Maint St Equip

NYPA/957100571

-Trans-Maint Ovhd Lns

NYPA/957200572

-Trans-Maint Ungrd Ln

NYPA/957300573

-Trans-Maint Misc Xmn

905 - Misc. Customer Accts. Exps

916 - Misc. Sales Expense

920 -Misc. Admin & Gen'l Salaries

921 -Misc. Office Supp & Exps

NYPA/920000922

- Administrative Expenses Transferred

923 - Outside Services Employed

NYPA/992400924

-A&G-Property Insurance

925 -A&G-Injuries & Damages Insurance

NYPA/992600926

-A&G-Employee Pension & Benefits(PBOP)

926 -A&G-Employee Pension & Benefits

NYPA/992800928

-A&G-Regulatory Commission Expense

NYPA/993000930

-Obsolete/Excess Inv

931 -Rents

NYPA/920030930.5-R

& D Expense

930.1-A&G-General Advertising Expense

NYPA/993020930.2-A&G-Miscellaneous

& General Expense

NYPA/993500935

-A&G-Maintenance of General Plant

NYPA/9 56900

Contribution to New York State

Overall Result

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

FERC by accounts and profit center

0100/210

0100/215

0100/220

0100/225

0100/230

0100/235

0100/240

0100/245

0100/255

0100/305

0100/310

0100/320

0100/321

0100/410

0100/600

Overall Result

FERC G/L Accounts

JAF Trans

IP3/Pol Trans

Marcy/Clark Trans

Marcy South Trans

Niagara Trans

Sound Cable

ST Law Trans

765 KV Trans

HTP Trans

DSM

Headquarters

Power for Jobs

Recharge NY

JAF

SENY

NYPA/940300403

-Depreciation Expense

NYPA/950100501

-Steam Product-Fuel

NYPA/950600506

-SP-Misc Steam Power

NYPA/951200512

-SP-Maint Boiler Plt

NYPA/951400514

-SP-Maint Misc Stm Pl

NYPA/953500535

-HP-Oper Supvr&Engrg

NYPA/953700537

-HP-Hydraulic Expense

NYPA/953800538

-HP-Electric Expenses

NYPA/953900539

-HP-Misc Hyd Pwr Gen

NYPA/954100541

-HP-Maint Supvn&Engrg

NYPA/954200542

-HP-Maint of Struct

NYPA/954300543

-HP-Maint Res Dam&Wtr

NYPA/954400544

-HP-Maint Elect Plant

NYPA/954500545

-HP-Maint Misc Hyd Pl

NYPA/954600546

-OP-Oper Supvr&Engrg

NYPA/954800548

-OP-Generation Expens

NYPA/954900549

-OP-Misc Oth Pwr Gen

NYPA/955100551

-OP-Maint Supvn & Eng

NYPA/955200552

-OP-Maint of Struct

NYPA/955300553

-OP-Maint Gen & Elect

NYPA/955400554

-OP-Maint Oth Pwr Prd

NYPA/955500555

-OPSE-Purchased Power

NYPA/956000560

-Trans-Oper Supvr&Eng

NYPA/956100561

-Trans-Load Dispatcng

NYPA/956200562

-Trans-Station Expens

NYPA/956500565

-Trans-Xmsn Elect Oth

NYPA/956600566

-Trans-Misc Xmsn Exp

NYPA/956800568

-Trans-Maint Sup & En

NYPA/956900569

-Trans-Maint Struct

NYPA/957000570

-Trans-Maint St Equip

NYPA/957100571

-Trans-Maint Ovhd Lns

NYPA/957200572

-Trans-Maint Ungrd Ln

NYPA/957300573

-Trans-Maint Misc Xmn

905 - Misc. Customer Accts. Exps

916 - Misc. Sales Expense

920 -Misc. Admin & Gen'l Salaries

921 -Misc. Office Supp & Exps

NYPA/920000922

- Administrative Expenses Transferred

923 - Outside Services Employed

NYPA/992400924

-A&G-Property Insurance

925 -A&G-Injuries & Damages Insurance

NYPA/992600926

-A&G-Employee Pension & Benefits(PBO

926 -A&G-Employee Pension & Benefits

NYPA/992800928

-A&G-Regulatory Commission Expense

NYPA/993000930

-Obsolete/Excess Inv

931 -Rents

NYPA/920030930.5-R

& D Expense

930.1-A&G-General Advertising Expense

NYPA/993020930.2-A&G-Miscellaneous

& General Expense

NYPA/993500935

-A&G-Maintenance of General Plant

NYPA/9 56900

Contribution to New York State

(90,000,000)

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-7

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 7
CALCULATION OF LABOR RATIO

CostLabor ActualImplied

CenterSitePostings $Ratio

105Blenheim-Gilboa

110St. Lawrence

115Niagara

120Poletti

125Flynn

122AE II

130-1 50 Total Small Hydro

155-1 61 Total Small Clean Power Plants

165500MW Combined Cycle

205-245Total Included Transmission

321Recharge New York

600SENY

Total - Production + Transmission--

Total - Production Only--

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-8

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31,

WORK PAPER 8
CAPITAL STRUCTURE
LONG-TERM DEBT AND RELATED INTEREST

2014 Amount ($)2013 Amount ($)

Income Statement Interest
Interest LTD (including Swaps, Deferred Refinancing)
Debt Discount/Premium
Total LTD Interest	-	-
Balance Sheet Capital Structure
Long Term Debt
Long Term Debt due within 1 year
Total Debt	-	-
Net Asset Value	-	-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-9

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 9
WEIGHTED COST OF CAPITAL

CappedCostWeighted

ComponentAmount ($)ShareShareRateCost

1	Long-Term Debt			-	40%	- 2/	-
2	Preferred Stock			-	-	- 3/	-
3	Common Equity		1/	-	60% 4/	8.85%	0.05
4	Total	-		-	100.0%		0.05

Notes
	1/:
5	Total Proprietary Capital		Workpaper 8
6	less Preferred		Workpaper 8
7	less Acct. 216.1		Workpaper 8
8	Common Equity	-

	2/:
9	Long Term Interest Paid		Workpaper 8
10	Long Term Debt		Workpaper 8
11	LTD Cost Rate	-

	3/:
12	Preferred Dividends	-	Workpaper 8
13	Preferred Stock	-	Workpaper 8
14	Preferred Cost Rate	-

15	4/ Common equity is only capped at 60% when actual common equity share exceeds 60%.

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-10

Page 1 of 2

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _______

WORK PAPER 10

DEPRECIATION AND AMORTIZATION EXPENSES (BY FERC ACCOUNT)

Included General & Transmission Plant – Depreciation 2014


		FERC
	Site	Acct #		Item	Depreciation ($)

Included General Plant
	BLENHEIM - GILBOA	390		Structures & Improvements
	HEADQUARTERS	390		Structures & Improvements
	MARCY-SOUTH	390		Structures & Improvements
	MASSENA - MARCY (Clark)	390		Structures & Improvements
	NIAGARA	390		Structures & Improvements
	St. LAWRENCE / FDR	390		Structures & Improvements
		390	Subtotal General - Structures & Improvements		-

	BLENHEIM - GILBOA	391		Office Furniture & Equipment
	HEADQUARTERS	391		Office Furniture & Equipment
	MASSENA - MARCY (Clark)	391		Office Furniture & Equipment
	NIAGARA	391		Office Furniture & Equipment
	St. LAWRENCE / FDR	391		Office Furniture & Equipment
		391	Subtotal General - Office Furniture & Equipment		-

	BLENHEIM - GILBOA	392		Transportation Equipment
	HEADQUARTERS	392		Transportation Equipment
	MASSENA - MARCY (Clark)	392		Transportation Equipment
	NIAGARA	392		Transportation Equipment
	St. LAWRENCE / FDR	392		Transportation Equipment
		392	Subtotal General - Transportation Equipment		-

	BLENHEIM - GILBOA	393		Stores Equipment
	MASSENA - MARCY (Clark)	393		Stores Equipment
	NIAGARA	393		Stores Equipment
	St. LAWRENCE / FDR	393		Stores Equipment
		393	Subtotal General - Stores Equipment		-

	BLENHEIM - GILBOA	394		Tools, Shop & Garage Equipment
	HEADQUARTERS	394		Tools, Shop & Garage Equipment
	MASSENA - MARCY (Clark)	394		Tools, Shop & Garage Equipment
	NIAGARA	394		Tools, Shop & Garage Equipment
	St. LAWRENCE / FDR	394		Tools, Shop & Garage Equipment
		394	Subtotal General - Tools, Shop & Garage Equipment		-

	BLENHEIM - GILBOA	395		Laboratory Equipment
	HEADQUARTERS	395		Laboratory Equipment
	MASSENA - MARCY (Clark)	395		Laboratory Equipment
	NIAGARA	395		Laboratory Equipment
	St. LAWRENCE / FDR	395		Laboratory Equipment
		395	Subtotal General - Laboratory Equipment		-

	BLENHEIM - GILBOA	396		Power Operated Equipment
	MARCY-SOUTH	396		Power Operated Equipment
	MASSENA - MARCY (Clark)	396		Power Operated Equipment
	NIAGARA	396		Power Operated Equipment
	St. LAWRENCE / FDR	396		Power Operated Equipment
		396	Subtotal General - Power Operated Equipment		-

	BLENHEIM - GILBOA	397		Communication Equipment
	HEADQUARTERS	397		Communication Equipment
	LONG ISLAND SOUND CABLE	397		Communication Equipment
	MARCY-SOUTH	397		Communication Equipment
	MASSENA - MARCY (Clark)	397		Communication Equipment
	NIAGARA	397		Communication Equipment
	St. LAWRENCE / FDR	397		Communication Equipment
		397	Subtotal General - Communication Equipment		-

	BLENHEIM - GILBOA	398		Miscellaneous Equipment
	HEADQUARTERS	398		Miscellaneous Equipment
	MASSENA - MARCY (Clark)	398		Miscellaneous Equipment
	NIAGARA	398		Miscellaneous Equipment
	St. LAWRENCE / FDR	398		Miscellaneous Equipment
		398	Subtotal General - Miscellaneous Equipment		-

	BLENHEIM - GILBOA	399		Other Tangible Property
	NIAGARA	399		Other Tangible Property
	St. LAWRENCE / FDR	399		Other Tangible Property
		399	Subtotal General - Other Tangible Property		-

Total Included General Plant					-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-10

Page 2 of 2


	FERC
Site	Acct #	Item	Depreciation ($)

Included Transmission Plant
	BLENHEIM - GILBOA	352		Structures & Improvements
	J. A. FITZPATRICK	352		Structures & Improvements
	LONG ISLAND SOUND CABLE	352		Structures & Improvements
	MARCY-SOUTH	352		Structures & Improvements
	MASSENA - MARCY (Clark)	352		Structures & Improvements
	NIAGARA	352		Structures & Improvements
	St. LAWRENCE / FDR	352		Structures & Improvements
		352	Subtotal Transmission - Structures & Improvements		-

	BLENHEIM - GILBOA	353		Station Equipment
	J. A. FITZPATRICK	353		Station Equipment
	LONG ISLAND SOUND CABLE	353		Station Equipment
	MARCY-SOUTH	353		Station Equipment
	MASSENA - MARCY (Clark)	353		Station Equipment
	MASSENA - MARCY (Clark)	353		Station Equipment - Windfarm Assets acq. 12-1-11
	NIAGARA	353		Station Equipment
	St. LAWRENCE / FDR	353		Station Equipment
		353	Subtotal Transmission - Station Equipment		-

	BLENHEIM - GILBOA	354		Towers & Fixtures
	J. A. FITZPATRICK	354		Towers & Fixtures
	MARCY-SOUTH	354		Towers & Fixtures
	MASSENA - MARCY (Clark)	354		Towers & Fixtures
	NIAGARA	354		Towers & Fixtures
	St. LAWRENCE / FDR	354		Towers & Fixtures
		354	Subtotal Transmission - Towers & Fixtures		-

	BLENHEIM - GILBOA	355		Poles & Fixtures
	MARCY-SOUTH	355		Poles & Fixtures
	MASSENA - MARCY (Clark)	355		Poles & Fixtures
	NIAGARA	355		Poles & Fixtures
	St. LAWRENCE / FDR	355		Poles & Fixtures
		355	Subtotal Transmission - Poles & Fixtures		-

	BLENHEIM - GILBOA	356		Overhead Conductors & Devices
	J. A. FITZPATRICK	356		Overhead Conductors & Devices
	MARCY-SOUTH	356		Overhead Conductors & Devices
	MASSENA - MARCY (Clark)	356		Overhead Conductors & Devices
	NIAGARA	356		Overhead Conductors & Devices
	St. LAWRENCE / FDR	356		Overhead Conductors & Devices
		356	Subtotal Transmission - Overhead Conductors & Devices		-

	LONG ISLAND SOUND CABLE	357		Underground Conduit
	MARCY-SOUTH	357		Underground Conduit
	St. LAWRENCE / FDR	357		Underground Conduit
		357	Subtotal Transmission - Underground Conduit		-

	LONG ISLAND SOUND CABLE	358		Underground Conductors & Devices
	MARCY-SOUTH	358		Underground Conductors & Devices
	St. LAWRENCE / FDR	358		Underground Conductors & Devices
		358	Subtotal Transmission - Underground Conductors & Devices		-

	BLENHEIM - GILBOA	359		Roads & Trails
	J. A. FITZPATRICK	359		Roads & Trails
	MARCY-SOUTH	359		Roads & Trails
	MASSENA - MARCY (Clark)	359		Roads & Trails
	NIAGARA	359		Roads & Trails
	St. LAWRENCE / FDR	359		Roads & Trails
		359	Subtotal Transmission - Roads & Trails		-

Total Included Transmission Plant					-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-11

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _______

WORK PAPER 11

ASSET IMPAIRMENT DEPRECIATION RECONCILIATION




	Posting	Cost		Impairment
	Date	Center	Account	Amount ($)	Facility







				-


	Total Impairment - Production			-
	Total Impairment - Transmission			-
	Total Impairment - General Plant			-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-12

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _______

WORK PAPER 12

GENERATOR STEP-UP TRANSFORMERS BREAKOUT

20__

Asset No.

Electric

Plant in

Service ($)

Accumulated

Depreciation ($)

Electric Plant

(Net $)

Deprecation

Expense ($)

Electric

Plant in

Service ($)

Accumulated

Depreciation ($)

Electric Plant

(Net $)

Deprecation

Expense ($)

Grand Total

Adjusted Grand Total (Excludes 500mW C - C at Astoria)

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-13

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 13
RELICENSING/RECLASSIFICATION EXPENSES

20__

DepreciationPlant inAccumulatedPlant inDepreciationPlant inAccumulatedPlant in

NIAGARAExpense ($)Service ($)Depreciation ($)Service (Net $)Expense ($)Service ($)Depreciation ($) Service (Net $)

ABCDEFGH

--------

ST LAWRENCE

--------

Total Expenses--------

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-14

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 14
FACTS PROJECT PLANT IN SERVICE AND ACCUMULATED DEPRECIATION

20__

ElectricElectricElectricElectric

Plant inAccumulatedPlant inPlant inAccumulatedPlant in

LN Cap.DateAsset DescriptionService ($) Depreciation ($) Service (Net $)Service ($) Depreciation ($) Service (Net $)

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-15

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 15
WINDFARM PLANT IN SERVICE AND DEPRECIATION

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

20__ 1/

20__ 2/

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

NetNet

ElectricElectricElectricElectric

Plant inAccumulatedPlant inPlant inAccumulatedPlant in

Asset DescriptionService ($) Depreciation ($)Service ($)Service ($) Depreciation ($) Service ($)

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

Total Windfarm------

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-16

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31,

WORK PAPER 16
MATERIALS AND SUPPLIES

		Total M&S	Total M&S			Allocated
NYPA		Inventory ($)	Inventory ($)	Avg. M&S		M&S ($)
Acct #	Facility	12/31/20__	12/31/20__	Inventory	Allocator	12/31/20__







	Total	-	-	-	-	-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-17

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 17
MARCY-SOUTH CAPITALIZED LEASE AMORTIZATION
AND UNAMORTIZED BALANCE

	Beginning
	Unamortized	Ending	Capitalized	Average
	Lease Asset/	Unamortized	Lease	Unamortized
Year	Obligation ($)	Lease/Asset ($)	Amortization ($)	Balance
(1)	(2)	(3)	(4)	(5)

1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014				-
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037

Total		-	-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-18

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31,

WORK PAPER 18
ESTIMATED PREPAYMENTS AND INSURANCE

	Property	Other
Date	Insurance ($)	Prepayments ($)


	-

	-


Beg/End of Year Average	-	-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

~~WP-19~~

~~NEW YORK POWER AUTHORITY~~

~~TRANSMISSION REVENUE REQUIREMENT~~

~~YEAR ENDING DECEMBER 31, _______~~

WP-19

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31,

WORK PAPER 19
STEP-UP TRANSFORMERS O&M ALLOCATOR

Line No.		Amount ($)RatioNotes
		(1)(2)
1	Avg. Transmission Plant in Service		Sch G; Col 5, Sum Ln 5,6,8 and 9

	Generator Step-Up Transformer Plant-in‑
2	Service
3	Ratio-Col 1, Ln 2 / Col 1, Ln 1
4	Transmission Maintenance		Sch A; Col 4, Ln 12
5	Removed Step-up Transmission O&M-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-20

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31,_______

WORK PAPER 20
FACTS O&M ALLOCATOR

Line No.		Amount ($)	RatioNotes
		(1)	(2)
1	Avg. Transmission Plant in Service		Sch G; Col 5, Sum Ln 5,6,8 and 9

2	FACTS Plant-in-Service
3	Ratio
			-Col 1, Ln 2 / Col 1, Ln 1
4	Transmission Maintenance		Sch A: Col 4, Ln 12

5	Reclassified FACTS Transmission Plant-		Subtract Col 1, Ln 4 * Col 2, Ln 3

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-21

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 21
PROPERTY INSURANCE ALLOCATOR

					Gross Plant in
		20__ Amount ($)	20__ Amount ($)	Average	Service Ratio
		(1)	(2)	(3)	(4)

A)	PRODUCTION			-	-

B)	TRANSMISSION (353 Station Equip.)			-	-

	TOTAL	-	-	-	-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-22

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 22

PROPERTY INSURANCE ALLOCATION

Line No.	Site	Amount ($)	Ratio	Allocated Insurance Expense - Transmission ($)	Notes
		(1)	(2)	(3)	(4)

1

2

3

4

5	Subtotal (Gross Trans. Plant Ratio)	-	-	-


6

7

8	Subtotal (Full Transmission)	-	-	-

9	Grand Total			-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-23

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 23
INJURIES & DAMAGES INSURANCE EXPENSE ALLOCATION

Line No.	Site	Amount ($)	Ratio (%)	Allocated Injury/Damage Insurance Expense - Transmission ($)	Notes
		(1)	(2)	(3)	(4)

1

2

3

4

5	Subtotal	-	-	-

6			-	-

7	Grand Total			-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-24

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 24
COST OF REMOVAL

Cost of Removal to Regulatory Assets - Depreciation:


	20___	20___
	Amount ($)	Amount ($)

Production
Transmission
General
Total	-	-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-25

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 25
POSTRETIREMENT BENEFITS OTHER THAN PENSIONS (PBOP)

Line No.	Item		Amount ($)

1	Total NYPA PBOPs

2	PBOP Capitalized

3	PBOP contained in Cost of Service	Line 1 less line 2

4	Base PBOP Amount		35,919,072

5	PBOP Adjustment	Line 4 less line 3	-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-26

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 26

REGULATORY COMMISSION EXPENSE

		Regulatory Commission
		Expense -

Line No.	Item	Amount ($)	Notes


1	Transmission	-

2	Other

3	Grand Total	-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

WP-27

NEW YORK POWER AUTHORITY
TRANSMISSION REVENUE REQUIREMENT

YEAR ENDING DECEMBER 31, _____

WORK PAPER 27

MICROWAVE TOWER RENTAL INCOME




	Posting		Income
Line No.	Date	Account	Amount ($)
1
2
3
4
5
6
7
8
9
10
11
12
13
14			-

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 14 OATT Attachment H - Annual Transmission Revenue Requireme --> 14.2 OATT Att H Attachment 1 to Att H - NYPA Transmission A

14.2.2.4.2 NYPA Formula Rate Implementation Protocols

14.2.2.4.2.1 General

(a)NYPA employs the Formula Rate (contained in Section 14.2.2.4.1 (“Formula Rate Template”) of this Attachment) to calculate its NTAC and any project-specific transmission revenue requirements annually, in accordance with the Protocols set forth herein. NYPA employs an Annual Update Process, which refreshes the calculation of these revenue requirements by populating the Formula in Section 14.2.2.4.1 of this Attachment with prior-year information from the Financial Report contained in the NYPA annual report and other historical data from additional accounting and financial statements. The Annual Update Process does not effect any changes to the Formula Rate itself. NYPA will hold an Open Meeting each year to provide an additional opportunity for Interested Parties to obtain information about the Annual Update.

(b) Protocols Definitions:

(i) “Accounting Change” means any change in accounting that affects inputs to the formula rate or the resulting charges billed under the formula rate, including any change in (A) NYPA’s accounting policies, practices and procedures, including changes resulting from revisions to the U.S. generally accepted accounting principles, from those in effect during the Calendar Year upon which the most recent Actual ATRR was based and that, in NYPA’s exercise of reasonable judgment, could impact the Formula Rate or calculations under the Formula; (B) NYPA’s cost allocation policies, from those policies or methodologies in effect for the Initial Rate Period or Calendar Year upon which the immediately preceding True-Up Adjustment was based and that, in NYPA’s exercise of reasonable judgment, could impact the Formula Rate or calculations under the Formula; (C) the initial implementation of an accounting standard or policy; and (D) any items included in the True-Up Adjustment at an amount other than on a historic cost basis (e.g., fair value adjustments).

(ii) “Actual Annual Transmission Revenue Requirement” (“Actual ATRR”) means the actual net annual transmission revenue requirement calculated in accordance with the Formula Rate, using as inputs only those costs and credits properly recorded in NYPA’s most recent Financial Report (to the extent the Formula Rate specifies Financial Report data as the input source) or data reconcilable to the Financial Report by the application of clearly identified and supported information that is properly recorded in NYPA’s books and records, which books and records are maintained in accordance with (A) NYPA’s internal accounting policies and practices; (B) U.S. generally accepted accounting principles; and (C) NYPA’s cost allocation policies. Where the reconciliation to the Financial Report is provided through a worksheet, the inputs to the worksheet shall be either taken directly from the Financial Report or reconcilable to the Financial Report by the application of clearly identified and supported information.

(iii) “Annual Review Procedures” means the procedures for review of each Annual Update, as described in these Protocols.

(iv) “Annual Update” means the calculation and publication of the Actual ATRR for the prior Calendar Year, and the Projected ATRR (including the True-Up Adjustment and any Prior Period Adjustment, if applicable) to be applicable for the upcoming Rate Year, beginning in 2016.

(v) “Annual Update Process” means the annual process by which the NTAC and any project-specific revenue requirements under this Tariff are calculated by populating the Formula with information reflecting the Projected ATRR.

(vi) “Calendar Year” means January 1st through December 31st of a given year.

(vii) “Discovery Period” means the period for serving Information Requests pursuant to Section 14.2.2.4.2.3 of this Attachment, commencing as of the calendar day immediately following the Publication Date and ending one hundred fifty (150) days after the Publication Date. The Discovery Period may be extended only as provided in Sections 14.2.2.4.2.3(a)(ii) and 14.2.2.4.2.3 (a)(iii) of this Attachment.

(viii) “Financial Report” means the independently audited financial statements contained in the NYPA annual report which is issued in April of each year for the prior Calendar Year.

(ix) “Formal Challenge” means a dispute regarding an aspect of the Annual Update that is raised with FERC by an Interested Party pursuant to these Protocols, and served on NYPA by electronic service on the date of such filing.

(x) “Formula” means the cost-of-service template and associated schedules shown in Section 14.2.2.4.1 of this Attachment.

(xi) “Formula Rate” means the Formula together with the Protocols.

(xii) “Information Request” means a request served upon NYPA by an Interested Party within the Discovery Period for information or documents relating to an Annual Update as provided for in these Protocols.

(xiii) “Initial Rate Period” means the initial period, from the date the rates are first made effective by the Commission through June 30, 2016.

(xiv) “Interested Party” includes, but is not limited to, customers under the Tariff, state utility regulatory commissions, consumer advocacy agencies, and state attorneys general.

(xv) “NYPA Exploder List” means an e-mail list maintained by NYPA that includes all Interested Parties who have notified NYPA of their intent to be included. Interested Parties can subscribe to the NYPA Exploder List on the NYPA website.

(xvi) “Open Meeting” means an open meeting or conference call (in webinar format) that shall permit NYPA to explain and clarify, and shall provide Interested Parties an opportunity to seek information and clarification concerning the Annual Update. The Open Meeting shall be held no earlier than fifteen (15) days and no later than sixty (60) days after the Publication Date. NYPA shall provide notice of the Open Meeting no less than seven (7) days prior to such meeting.

(xvii) “Preliminary Challenge” means a written notification by an Interested Party to NYPA, during the Review Period, of any specific challenge to the Annual Update.

(xviii) “Prior Period Adjustment” means any change to the True-Up Adjustment agreed upon or determined through the review and challenge procedures outlined in these Protocols that is carried forward with interest to the subsequent True-Up Adjustment.

(xix) “Projected Annual Transmission Revenue Requirement” (“Projected ATRR”) means the Actual ATRR for the prior Calendar Year as adjusted to reflect the True-Up Adjustment and any Prior Period Adjustments.

(xx) “Protocols” means the Formula Rate Implementation Protocols set forth in Section 14.2.2.4.2 of this Attachment.

(xxi) “Publication Date” means the date of the posting on the ISO website (in a workable Excel format with cell formulas intact) of the Annual Update. The Publication Date shall be no later than July 1st, provided, however, that if July 1st should fall on a weekend or a holiday recognized by FERC, then the posting or filing shall be due no later than the next business day, and the Publication Date shall correspond to the actual posting or filing date.

(xxii) “Rate Year” means July 1st of a given Calendar Year through June 30th of the succeeding Calendar Year.

(xxiii) “Review Period” means the period of one hundred eighty (180) days following the Publication Date during which an Interested Party may review the Annual Update calculations and make a Preliminary Challenge. The Review Period may be extended only as provided in Section 14.2.2.4.2.3(a)(ii) or Section 14.2.2.4.2.3(a)(iii) of this Attachment.

(xxiv) “True-Up Adjustment” means the amount of under- or over-collection of NYPA’s Actual ATRR during the preceding Calendar Year, measured by the difference between the Actual ATRR and the transmission revenues received by NYPA during the preceding Calendar Year, plus interest, as calculated on Schedule J of the Formula using the interest rates specified in 18 CFR § 35.19a.

Section 14.2.2.4.2.2Annual Update Process

(a) The Projected ATRR derived pursuant to the Formula Rate each year shall be applicable to services during the upcoming Rate Year.

(b) On or before the Publication Date of each year, as part of the Annual Update Process, NYPA shall:

(i) Calculate the Actual ATRR for the preceding Calendar Year;

(ii)Calculate the Projected ATRR, reflecting the True-Up Adjustment and any Prior Period Adjustments, for the upcoming Rate Year;

(iii)Post on the ISO website:

(A) the Annual Update (in a “workable” Excel file);

(B) sufficiently detailed supporting documentation, including underlying data and calculations, that explains the source and derivation of any data affecting the Formula that is not drawn directly from NYPA’s Financial Report, such that Interested Parties can verify that each input is consistent with the requirements of the Formula Rate;

(iv)Within ten days of such posting, notify Interested Parties via the NYPA Exploder List of the posting of the Annual Update.

(i) Shall provide notice and a detailed explanation of Accounting Changes and their impacts on inputs to the Formula Rate or resulting charges billed under the Formula Rate;

(ii)Shall be subject to challenge and review in accordance with the procedures set forth in these Protocols;

(iii)Shall not seek to modify the Formula Rate and shall not be subject to challenge by anyone seeking to modify the Formula Rate (i.e., all such modifications/amendments to the Formula Rate shall require, as applicable, a Section 205 or Section 206 filing with FERC); and

(iv)Shall reflect any corrections or modifications to NYPA’s Financial Report if said corrections or modifications are made prior to the Publication Date and would affect the True-Up Adjustment for a prior Rate Year. The True-Up Adjustment for each Rate Year(s) affected by the corrections or modifications shall be updated to reflect the corrected or modified Financial Report and the Annual Update and shall incorporate the changes in such True-Up Adjustment for the next effective Rate Year(s), with interest. Corrections or modifications to a Financial Report filed after the Publication Date of an Annual Update and not included in a revised Annual Update shall be incorporated in the next True-Up Adjustment or Annual Update, as applicable. NYPA shall report in a timely manner to the ISO and to Interested Parties, via the NYPA Exploder List, any corrections or modifications to its Financial Report, that affect the past or present implementation of the Formula Rate, whether such corrections or modifications have the effect of increasing or decreasing the resulting transmission rates.

Section 14.2.2.4.2.3Annual Review Procedures

Each Annual Update shall be subject to the following Annual Review Procedures:

(a) Review Period

(i)Interested Parties shall have up to one hundred fifty (150) days after the Publication Date (unless such period is extended pursuant to these Protocols) to serve reasonable Information Requests on NYPA. If the deadline for Interested Parties should fall on a weekend or a holiday recognized by FERC, then Information Requests shall be due no later than the next business day. Such Information Requests shall be limited to what is or may reasonably be necessary to determine:

(A) That input data under the Formula Rate are accurate and properly recorded consistent with NYPA’s internal accounting policies, practices, and procedures and with U.S. generally accepted accounting principles as applicable;

(B) That NYPA has properly applied the Formula Rate;

(C) The accuracy and the consistency with the Formula Rate of the data included in the Actual ATRR (including the True-Up Adjustment and any Prior Period Adjustment) under review;

(D) The extent, effect(s), and reasonableness of Accounting Changes;

(E) The prudence of the costs and expenditures included in the Actual ATRR under review, including information on procurement methods and cost control methodologies;

(F) The effect of any change to the underlying Uniform System of Accounts or the Financial Report; and

(G) Any other information that may reasonably have substantive effect on the calculation of the charge pursuant to the Formula Rate.

Such Information Requests shall not solicit information that relates solely to inputs that are stated values or cost allocation methods that have been approved or accepted by any final order by FERC pursuant to Sections 205, 206, or 306 of the FPA with respect to NYPA (including an order approving a settlement), except that such Information Requests shall be permitted if they seek to determine if there have been materially changed circumstances and to confirm consistency with the applicable order (and associated settlement, if any).

(ii) NYPA shall make a good faith effort to respond to Information Requests pertaining to the Annual Update within fifteen (15) business days of receipt of such requests. NYPA shall be precluded from claiming settlement privilege with respect to responses to Information Requests pursuant to these Protocols. Notwithstanding anything to the contrary contained in these Protocols, with respect to any Information Requests received by NYPA within the Discovery Period and for which NYPA is unable to provide a response within fifteen (15) business days after the end of the Discovery Period, the Discovery Period shall be extended fifteen (15) business days beyond the date NYPA has provided its response. If the Discovery Period is extended, the Review Period shall be extended so that it ends thirty (30) business days after completion of the Discovery Period. NYPA shall provide copies of its responses to Information Requests to all Interested Parties that have subscribed to the NYPA Exploder List.

(iii)To the extent NYPA and any Interested Party are unable to resolve disputes related to Information Requests submitted in accordance with these Protocols, NYPA or the Interested Party may petition FERC to appoint an Administrative Law Judge as a discovery master. The discovery master shall have the power to issue binding orders to resolve discovery disputes, and compel the production of discovery, as appropriate, in accordance with these Protocols, and, if deemed appropriate, to extend the Discovery Period and Review Period to permit completion of the discovery process.

(iv)All information produced pursuant to these Protocols may be included in any Preliminary or Formal Challenge, in any other proceeding concerning the Formula Rate initiated at FERC pursuant to the FPA, or in any proceeding before the U.S. Court of Appeals to review a FERC decision involving the Formula Rate. NYPA may, however, designate any response to an Information Request as confidential if the information conveyed is not publicly available and if NYPA in good faith believes the information should be treated as privileged and confidential. Interested Parties’ representatives shall treat such response as confidential in connection with any of the proceedings discussed in this Section 14.2.2.4.2 of this Attachment; provided, however, that when so used, such response shall initially be filed under seal (unless the claim of confidentiality is waived by NYPA), subject to a later determination by the presiding authority that the material is, in whole or part, not entitled to confidential treatment.

(b) Challenges and Resolution of Challenges

(i)Any Interested Party shall have the duration of the Review Period (as such Review Period may be extended pursuant to these Protocols), to review the calculations and to submit a Preliminary Challenge. If the deadline for Interested Parties should fall on a weekend or a holiday recognized by FERC, then Preliminary Challenges shall be due no later than the next business day.

(ii)NYPA shall provide copies of all Preliminary Challenges, and any written response by NYPA to a Preliminary Challenge, to all Interested Parties that have subscribed to the NYPA Exploder List. NYPA and any Interested Party raising a Preliminary Challenge shall attempt in good faith to resolve the Preliminary Challenge in a timely manner. Where applicable, NYPA shall appoint senior representatives to work with Interested Parties to resolve Preliminary Challenges.

(iii)An Interested Party shall make a good faith effort to raise all issues in a Preliminary Challenge; however, the failure to raise an issue in a Preliminary Challenge shall not act as a bar to raising the issue in a Formal Challenge provided the Interested Party raised one or more other issues in a Preliminary Challenge.

(iv)An Interested Party that submitted a Preliminary Challenge shall have up to sixty (60) days after the close of the Review Period or thirty (30) days after NYPA makes its informational filing, whichever is later, to make a Formal Challenge with FERC, which shall be served on NYPA by electronic service on the date of such filing. If the deadline for Interested Parties should fall on a weekend or a holiday recognized by FERC, then Formal Challenges shall be due no later than the next business day. An Interested Party shall file a Formal Challenge in the docket assigned to NYPA’s informational filing. Nothing in this paragraph shall alter the rights of any party to file a complaint under Section 206 of the FPA regarding NYPA’s Formula Rate.

(v)Any response by NYPA to a Formal Challenge must be submitted to FERC within thirty (30) days following the date of the filing of the Formal Challenge and shall be served on the filing party(ies) by electronic service on the date of such filing.

(vi)In any proceeding on a Formal Challenge, or proceeding initiated sua sponte by FERC challenging an Annual Update or an Accounting Change, NYPA shall bear the burden of proof with respect to the correctness of its Annual Update and/or the Accounting Change. Nothing herein is intended to alter the burdens applied by FERC with respect to prudence challenges.

(vii)Failure to make a Preliminary Challenge or Formal Challenge as to any Annual Update shall not act as a bar to a Preliminary Challenge or Formal Challenge related to the same issue in any subsequent Annual Update.

Preliminary Challenges or Formal Challenges related to Accounting Changes are not intended to serve as a means of pursuing changes to the Formula Rate.

Failure to make a Preliminary Challenge with respect to an Accounting Change to an Annual Update shall not act as a bar with respect to making a Formal Challenge regarding the Accounting Change to that Annual Update, provided the Interested Party submitted a Preliminary Challenge with respect to one or more other issues. Nor shall failure to make a Preliminary Challenge or Formal Challenge with respect to an Accounting Change as to any Annual Update act as a bar to a Preliminary Challenge or Formal Challenge related to that Accounting Change in any subsequent Annual Update to the extent such Accounting Change affects the subsequent Annual Update.

Preliminary Challenges or Formal Challenges related to Accounting Changes shall be subject to the procedures and limitations in Section 14.2.2.4.2.3(b) of this Attachment. It is recognized that resolution of Formal Challenges concerning Accounting Changes may necessitate adjustments to the Formula input data for the applicable Annual Update or changes to the Formula to achieve a just and reasonable end result consistent with the intent of the Formula.

Section 14.2.2.4.2.4Changes Pursuant to Annual Update Process

Any changes to the data inputs, including but not limited to revisions to NYPA’s Financial Report, or as the result of any FERC proceeding to consider the Annual Update, or as a result of the Annual Review Procedures set forth herein, shall be incorporated into the Formula and into the charges produced by the Formula (with interest determined in accordance with 18 CFR § 35.19a) in the Annual Update for the next effective Rate Year as a Prior Period Adjustment. This reconciliation mechanism shall apply in lieu of mid-Rate Year adjustments and any associated refunds or surcharges. However, actual refunds or surcharges (with interest determined in accordance with 18 CFR § 35.19a) shall be made, as appropriate, in the event that the Formula Rate is replaced by a stated rate for NYPA.

Section 14.2.2.4.2.5Changes to the Formula Rate

(a) The following Formula inputs shall be stated values to be used in the Formula until changed pursuant to an FPA Section 205 or Section 206 proceeding: (i) rate of return on common equity; (ii) Post-Retirement Benefits other than Pensions (“PBOPs”) expense; and (iii) the depreciation and/or amortization rates as set forth in Schedule K to the Formula.

(b) Except as specifically provided herein, nothing in these Protocols shall be deemed to limit in any way (i) the right of NYPA to file unilaterally, pursuant to Section 205 of the FPA and the regulations thereunder, to change the Formula Rate or any of its stated inputs or to replace the Formula Rate with a stated rate, or (ii) the right of any other party to challenge inputs to, or the implementation of, or to request changes to, the Formula Rate pursuant to Section 206, or any other applicable provision, of the FPA and the regulations thereunder.

(c) NYPA may, at its discretion and at a time of its choosing, make a limited filing pursuant to Section 205 to change its FERC-approved amortization/depreciation rates, add new amortization/depreciation rates, or file changes to PBOPs expense. The sole issue in any such limited Section 205 filing shall be whether such proposed changes or recovery are just and reasonable, and shall not include other aspects of the Formula Rate.

Section 14.2.2.4.2.6Informational Filing

By February 15 of each year, following the close of the Review Period, NYPA shall submit to FERC an informational filing of its Projected ATRR for the Rate Year, including its True-Up Adjustment. Within five (5) days, NYPA shall notify Interested Parties via the NYPA Exploder List that it has made its informational filing, and shall post the docket number assigned to the informational filing on the ISO website. This informational filing must include the information that is reasonably necessary to determine: (1) that input data under the formula rate are properly recorded in any underlying schedules and workpapers; (2) that NYPA has properly applied the Formula and these Protocols; (3) the accuracy of data and the consistency with the formula rate of the True-Up Adjustment and rates under review; (4) the extent of accounting changes that affect Formula inputs; and (5) the reasonableness of projected costs. The informational filing must also describe any corrections or adjustments made during the Review Period, and must describe all aspects of the Annual Update or its inputs that are the subject of an ongoing dispute under the Preliminary Challenge or Formal Challenge procedures. Any challenges to the implementation of the Formula must be made through the annual review and challenge procedures described in these Protocols or in a separate complaint proceeding, and not in response to the informational filing.

14.2.2.5Billing

The New York State Loads, Wheels Through, and Exports will be billed based on the product of: (i) the NTAC; and (ii) the Customer’s billing units for the Billing Period. The billing units will be based on the metered energy for all Transactions to supply Load in the NYCA during the Billing Period, and hourly Energy schedules for the Billing Period for all Wheels Through and Exports.

Effective Date: 9/1/2015 - Docket #: ER15-2102-000 - Page 1

[1] The NTAC shall not apply to Wheels Through or Exports scheduled with the ISO to destinations within the New England Control Area provided that the conditions listed in Section 2.7.2.1.4 of this Tariff are satisfied.

14.2.1Schedules

14.2.2.4.1 Formula Rate TemplateAmended RR

YEAR ENDING DECEMBER 31, _____

3 TOTAL LABOR - - -

These depreciation rates will not change absent the appropriate filing at FERC.

-----

AdjustmentsImpairment (Prod)

WP-11

WP-12

WORK PAPER 22

PROPERTY INSURANCE ALLOCATION

WORK PAPER 23INJURIES & DAMAGES INSURANCE EXPENSE ALLOCATION

14.2.2.4.2 NYPA Formula Rate Implementation Protocols

14.2.2.5Billing

WORK PAPER 23
INJURIES & DAMAGES INSURANCE EXPENSE ALLOCATION