36Attachment DD - Rules to Allocate the Cost of NY Transco LLC Transmission

Facilities and Formula Rates

36.1Overview

36.1.1Cost Allocation

The purpose of Section 36.2 is to provide for the allocation of costs to be recovered

through the Transco Facilities Charge (“TFC”) described in Section 6.13 of Schedule 13 of the
ISO OATT for the following New York Transco, LLC (“NY Transco”) projects, each of which
has been approved by the New York Public Service Commission on November 4, 2013, in Case
No. 12-E-0503 (the “Transmission Owner Transmission Solutions” or “TOTS” projects):  (1) the
Second Ramapo-to-Rock Tavern 345-kV Line Project; (2) the Marcy South Series Compensation
and Fraser-to-Coopers Corners Reconductoring Project; and (3) the Staten Island Unbottling

Project.1

36.1.2Formula Rates

Section 36.3 provides NY Transco’s formula rate and implementation rules for the formula rate to recover costs related to its projects through the TFC.

1 Any costs incurred on the forced cooling portion of the Staten Island Unbottling Project after the date of the Commission’s order approving the offer of partial settlement in Docket No. ER15-572-000, issued on March 17, 2016, shall not be recovered through the TFC without further order of the Commission.

36.2Attachment 1 to Attachment DD

36.2.1Allocation Tables

36.2.1.1   TOTS Projects

COST ALLOCATION TABLE

Transmission DistrictAllocation of Project Costs (%)

Consolidated Edison Co. of NY, Inc.

Orange and Rockland Utilities, Inc. Long Island Power Authority

Niagara Mohawk Power Corp.
New York Gas & Electric Corp.
Rochester Gas and Electric Corp.

Central Hudson Gas & Electric Corp.

New York Power Authority

63.18

8.55

12.16

10.12

5.99

Load is treated the same as all other load serving entities

(“LSE”) and NYPA as an LSE will pay the same rate as the LSEs in each transmission

district.

36.3Attachment 2 to Attachment DD

36.3.1Formula Rates

36.3.1.1   Rate Formula Template

Index

Rate Formula Template

Utilizing FERC Form 1 Data

New York Transco LLC

Appendix AMain body of the Formula Rate
Attachment 1 Detail of the Revenue Credits

Projected Annual Transmission Revenue Requirement
For the 12 months ended 12/31/

Attachment 2Monthly Plant and Accumulated Depreciation balances

Attachment 3Cost Support Detail

Attachment 4Calculations showing the revenue requirement by Investment, including any Incentives,

Attachment 5Cost of Debt should Construction Financing be Obtained

Attachment 6a and 6bDetail of the Accumulated Deferred Income Tax Balances

Attachment 7 and 7aTrue-Up calculations

Attachment 8True-Up for the Construction Financing calculations in Attachment 5

Attachment 9Depreciation Rates

Attachment 10W orkpapers

Appendix A
Page 1 of 5

Formula Rate - Non-Levelized

Line
No.

Rate Formula Template
Utilizing FERC Form 1 Data

New York Transco LLC

(1)(2)

Projected Annual Transmission Revenue Requirement
For the 12 months ended 12/31/

(3)

Allocated
Amount

1GROSS REVENUE REQUIREMENT

REVENUE CREDITS

2Total Revenue Credits

3Net Revenue Requirement

4True-up Adjustment
5 NET ADJUSTED REVENUE REQUIREMENT

(line 74)

Total

Attachment 1, line 6-
(line 1 minus line 2)

Attachment 7-
(line 3 plus line 4)

12 months$-

Allocator

TP1.0000-

-

DA1.00000-

$-

Appendix A
Page 2 of 5

Line
No.

6

7

8

9

10

11

12

13

14

15

16

17

18

Formula Rate - Non-Levelized

(1)(2)

Form No. 1

Page, Line, Col. RATE BASE:

GROSS PLANT IN SERVICE (Note M)

Production(Attach 2, line 75)

Transmission(Attach 2, line 15)

Distribution(Attach 2, line 30)

General & Intangible(Attach 2, lines 45 & 60)

TOTAL GROSS PLANT (sum lines 6-9)(GP=1 if plant =0)

ACCUMULATED DEPRECIATION & AMORTIZATION  (Note M)
Production (Attach 2, line 151)

Transmission(Attach 2, line 91)

Distribution(Attach 2, line 106)

General & Intangible(Attach 2, lines 121 & 136 TOTAL ACCUM. DEPRECIATION (sum lines 12-15)

NET PLANT IN SERVICE
Production (line 6- line 12)

Rate Formula Template
Utilizing FERC Form 1 Data

New York Transco LLC

(3)

Company Total

-NA

-TP

-NA

-W /S

-GP=

-NA

-TP

-NA

-W /S

-

-

For the 12 months ended 12/31/

(4)(5)

Transmission

Allocator(Col 3 times Col 4)

--

1.0000-

--

--

--

--

1.0000-

--

--

-

-

19

20

21

22

23

24

25

26

27

28

29

Transmission
Distribution

General & Intangible

TOTAL NET PLANT (sum lines 18-21)

ADJUSTMENTS TO RATE BASE(Note A)

ADIT

Account No. 255 (enter negative) (Note F)
CW IP

Unfunded Reserv es (enter negative) Unamortized Regulatory Assets

Unamortized Abandoned Plant

(line 7- line 13)-

(line 8- line 14)-

(line 9- line 15)-

(NP=1 if plant =0)-

(Attach 6a, line 9)-

(Attach 3, line 153)-

(Attach 10)-

(Attach 3, line 170a)-

(Attach 10)  (Note L)-
(Attach 10) (Note K) -

-

-

-

NP=--

TP1.0000-

NP--

DA-

DA1.0000-

DA1.0000-
DA 1.0000 -

30TOTAL ADJUSTMENTS  (sum lines 24-29)--

31LAND HELD FOR FUTURE USEAttachment 10-TP1.0000-

32

33

34

35

W ORKING CAPITAL  (Note C)

CW Ccalculated (1/8 * Line 45)

Materials & Supplies  (Note B)(Attach 3, line 189)
Prepayments (Account 165 - Note C) (Attach 3, line 170)

--

-TP1.0000-

-GP--

36TOTAL WORKING CAPITAL (sum lines 33-35)--

37RATE BASE  (sum lines 22, 30, 31, & 36)--

Appendix A
Page 3 of 5

Formula Rate - Non-Levelized

(1)

38O&M
39 Transmission

Rate Formula Template
Utilizing FERC Form 1 Data

New York Transco LLC

(2)(3)

Form No. 1

Page, Line, Col.Company Total

321.112.b-

For the 12 months ended 12/31/

(4)(5)

Transmission

Allocator(Col 3 times Col 4)

TP=1.0000-

40

41

42

43

44

44a
44b
44c

45

46

47

48

49

Less Accounts 565, 561 and 561.1 to 561.8
A&G

Less EPRI & Reg. Comm. Exp. & Other  Ad. Plus Transmission Related Reg. Comm.  Exp. PBOP expense adjustment

Less Account 566

Amortization of Regulatory Assets
Account 566 excluding amort. of Reg Assets
TOTAL O&M (sum lines 39, 41, 43, 44, 44b, 44c

DEPRECIATION EXPENSE
Transmission

General and Intangible
Amortization of Abandoned Plant

321.96.b & 84.b to 92.b-

323.197.b-

(Note D & Attach 3, line 171)-

(Note D & Attach 3, line 172)-

(Attach 3, line 243)-

321.97.b-

(Attach 10, line 2)-

(line 44a less line 44b)-

less lines 40 & 42, 44a) (Note D)-

336.7.f (Note M)-

336.1.f + 336.10.f (Note M)-
(Attach 3, line 155) (Note K) -

TP=1.0000-

W /S--

DA--

TP=1.0000-

TP=1.0000-

DA--

DA--

DA--

-

TP1.0000-

W /S--
DA 1.0000 -

50

51

52

53

54

55

56

57

58

TOTAL DEPRECIATION (Sum lines 47-49)

TAXES OTHER THAN INCOME TAXES  (Note E)
LABOR RELATED

Payroll

Highway and vehicle PLANT RELATED

Property

Gross Receipts
Other

-

263._.i (enter FN1 line #)-

263._.i (enter FN1 line #)-

263._.i (enter FN1 line #)-

263._.i (enter FN1 line #)-
263._.i (enter FN1 line #) -

-

W /S--

W /S--

GP--

NA--
GP --

59

60

61

62

63

64

65

66

67

68

69

70

71

72

73

74

TOTAL OTHER TAXES  (sum lines 53-58)-

INCOME TAXES(Note F)

T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT * p))}*(1-n) =-

CIT=(T/1-T) * (1-(W CLTD/R)) =-

where W CLTD=(line 91) and R= (line 94)
and FIT, SIT, p, & n are as given in footnote F.

1 / (1 - T)  = (T from line 61)-

Amortized Investment Tax Credit (Atttachment 4, line 14)-

Income Tax Calculation = line 62 * line 71 * (1-n)-

ITC adjustment (line 65 * line 66 * (1- n))-

Total Income Taxes(line 67 plus line 68)-

RETURN

[ Rate Base (line 37) * Rate of Return (line 94)]-

Rev Requirement before Incentive Projects  (sum lines 45, 50, 59, 69, 71)-

Incentive Return and Income Tax on Authorized Projects (Attach 4, line 67, col h & j)-
Total Revenue Requirement  (sum lines 72 & 73) -

-

-

NP--

-

NA-

-

DA100%-

-

Appendix A
Page 4 of 5

Formula Rate - Non-LevelizedRate Formula Template

Utilizing FERC Form 1 Data

For the 12 months ended 12/31/

New York Transco LLC SUPPORTING

CALCULATIONS AND NOTES

75TRANSMISSION PLANT INCLUDED IN RTO RATES

76Total transmission plant(line 7, column 3)-

77Less transmission plant excluded from RTO rates(Note H)(Attachment 3, line 175)-

78

79

80

81

82

83

84

85

86

87

88

89

90

91

92

Less transmission plant included in OATT Ancillary Services  (Note H)(Attachment 3, line 175) Transmission plant included in RTO rates  (line 76 less lines 77 & 78)

Percentage of transmission plant included in RTO Rates (line 79 divided by line 76) [If line 76 equal zero, enter 1)

W AGES & SALARY ALLOCATOR   (W &S) (Note I)
Form 1 Reference $

Production354.20.b-

Transmission354.21.b-

Distribution354.23.b-

Other354.24,25,26.b-

Total (sum lines 83-86) [TP equals 1 if there are no wages & salaries]-

RETURN (R)(Note J)

Long Term Debt(Attach 3, lines 249 & 270 or Attach 5) (Note G)
Preferred Stock (Attachment 3, lines 251 & 273)

-

-

TP=1.0000

TPAllocation

0.00-

1.00-

0.00-W &S Allocator

0.00-($ / Allocation)

-=-=WS

$%CostW eighted

----=W CLTD

----

93

94

95

96

97

98

99

100

101

102

Common Stock(Attachment 3, line 257)-

Total (sum lines 91-93)-

Development of Base Carrying charge and Summary of Incentive and Non-Incentive Investments

Source of Total Column

Net Transmission Plant in Service(Attachment 4, lines 66, 66a…, column b)

CW IP in Rate Base(Line 26)

Unamortized Abandoned Plant(Line 29)

Regulatory Assets(Line 28)

Development of Base Carrying charge and Summary of Incentive and Non-Incentive Investments (Sum of lines 95 to 98)
Return and Taxes (Sum lines 69 & 71)

Total Revenue Credits(Line 2)
Base Carrying Charge (used in Attach 4, Line 65) (Line 100 - Line 101)/ Line 99

-9.50%-

-=R

(a)(b)(c)

Non-incentiveIncentive

Investments fromInvestments fromRow

Attachment 4RowAttachment 4Numb

(Note N)Numbers(Note N)ersTotal

-----

---

--

--

--

-

-

-

Appendix A
Page 5 of 5

SUPPORTING CALCULATIONS AND NOTES

Formula Rate - Non-LevelizedRate Formula Template

Utilizing FERC Form 1 Data

For the 12 months ended 12/31/

New York Transco LLC

General Note:  References  to pages in this formulary rate are indicated as:(page#, line#, col.#)

References  to data from FERC Form 1 are indicated as:#.y.x(page, line, column)

Note

Letter

AThe balances in Accounts 190, 281, 282 and 283, as adjusted by any amounts in contra accounts identified as regulatory assets or liabilities related

to FASB 106 or 109.  The formula uses the stated average of the beginning and end of year balances to prorate ADIT to comply with IRS normalization rules.

Balance of Account 255 is reduced by prior flow throughs and excluded if the utility chose to utilize amortization  of tax credits against taxable income as discussed

in Note F.  Account 281 is not allocated.

BIdentified in Form 1 as being only transmission related.

CCash Working Capital assigned to transmission is one-eighth  of O&M allocated to transmission

Prepayments are the electric related prepayments booked to Account No. 165 and reported on Pages 110-111

line 57 in the Form 1. DLine 42 removes EPRI Annual Membership  Dues listed in Form 1 at 353._.f (enter FN1 line

#),

any  EPRI Lobbying expenses included in line 42 of the template and all Regulatory  Commission  Expenses itemized at 351.h

Line 42 removes all advertising   included in Account 930.1, except safety, education or out-reach related advertising

Line 42 removes all EEI and EPRI research, development and demonstration expenses and NY Transco will not participate in EEI or EPRI.

Line 43 reflects all Regulatory  Commission  Expenses directly related to transmission service, RTO filings, or transmission siting itemized at 351.h
Line 38 or Line 41 and thus Line 45 shall include any NYISO charges other than penalties, including but not limited to
administrative costs. E Includes only FICA, unemployment, highway, property, gross receipts, and other assessments

charged in the current year.

Taxes related to income are excluded.   Gross receipts taxes are not included in transmission revenue requirement  in the Rate Formula Template, since they are recovered elsewhere.

F The currently effective income tax rate,  where FIT is the Federal income tax rate; SIT is the State income tax rate, and p =

"the percentage  of federal income tax deductible for state income taxes".  If the utility is taxed in more than one state it must attach a work paper showing the name of each state and how the blended or composite SIT was developed.   Furthermore, a utility that elected to utilize amortization  of tax credits against taxable income, rather than book tax credits to Account No. 255 and reduce

rate base.

multiplied by (1/1-T) .

Inputs Required:FIT =-

SIT=-(State Income Tax Rate or Composite  SIT from Attach 3)

p =-(percent of federal income tax deductible for state purposes)

n=-(not for profit entity ownership percentage)

For each Rate Year (including both Annual Projections  and True-Up Adjustments) the statutory income tax rates utilized in the Formula Rate shall reflect the weighted average rates

actually in effect during the Rate Year.  For example, if the statutory tax rate is 10% from January 1 through June 30, and 5% from July 1 through December 31, such rates would be weighted 181/365 and 184/365, respectively,  for a non-leap year.

G     The cost of debt is determined  using the internal rate of return methodology shown on Attachment  5 once project financing is obtained.  Prior to obtaining project financing,
an interest rate of 3.85% from Table 4 of Attachment  5 will be used and will not be trued up.  Attachment  5 contains an estimate of the internal rate of return
methodology; the methodology will be applied to actual amounts for use in Appendix A.

After the completion  of construction, the  cost of debt will be calculated pursuant to Attachment  3

HRemoves dollar amount of transmission plant included in the development of OATT ancillary services

rates and generation step-up facilities, which are deemed to included in OATT ancillary services.

For these purposes, generation  step-up facilities are those facilities at a generator substation on

which there is no through-flow  when the generator is shut down.

IEnter dollar amounts

JROE will be supported in the original filing and no change in ROE may be made absent a filing with FERC under FPA Section 205 or 206.

The capital structure will be the actual capital structure up to 53% equity.  Lines 93 will be capped at 53%  equity. If the actual equity ratio exceeds 53% , the common stock ratio will be reset to 53% and the debt ratio will be equal to 1 minus sum of the preferred stock ratio and common stock ratio.

K Unamortized Abandoned  Plant and Amortization  of Abandoned  Plant will be zero until the Commission  accepts or approves recovery of the cost of abandoned  plant.  Company must submit a Section 205 filing to recover the cost of

abandoned  plant.  Any such filing to recover the cost of an abandoned  plant item shall be made no later than 180 days after the date that Company formally declares such plant item abandoned.

LUnamortized Regulatory  Assets, consisting of all expenses incurred but not included in CWIP prior to the date the rate is charged to customers,  is included at line 28

Carrying costs equal to the weighted cost of capital on the balance of the regulatory asset will accrue until the rate is charged to customers

M     Balances exclude Asset Retirement  Costs

NNon-incentive investments  are investments  without ROE incentives and incentive investments  are investments  with ROE incentives

Attachment 1 - Revenue Credit Workpaper*
New York Transco LLC

Account 454 - Rent from Electric Property  (300.19.b)

1 Rent from FERC Form No. 1

Account 456 (including 456.1) (300.21.b and 300.22.b)

2 Other Electric Revenues (Note 2)

3 Professional Services

4 Revenues from Directly Assigned Transmission Facility Charges (Note 2)

5 Rent or Attachment Fees associated with Transmission Facilities

6 Total Revenue Credits

Notes 1 & 3
-

Notes 1 & 3
-

-

-

-

Sum lines 2-5 + line 1-

Note 1 All revenues booked to Account 454 that are derived from cost items classified as transmission-related will be included as a revenue credit.  All revenues booked to Account 456

(includes 456.1) that are derived from cost items classified as transmission-related, and are not derived from rates under this transmission formula rate will be included as a

revenue credit.   Work papers will be included to properly classify revenues booked to these accounts to the transmission function.  A breakdown of all Account 454 revenues by subaccount will be provided below, and will be used to derive the proper calculation of revenue credits.  A breakdown of all Account 456 revenues by subaccount and customer will be provided and tabulated below, and will be used to develop the proper calculation of revenue credits.

Note 2

If the facilities associated with the revenues are not included in the formula, the revenue is shown below, but not included in the total above and explained in the Attachment 3.

Note 3All Account 454 and 456 Revenues must be itemized below

Line No.

1Account 456TOTALNY-ISOOther 1Other 2

1aTransmission Service----

…----

1x

2

3

4

5

6

7

8

9

9a
9b
9c
9d
9e
9f

9g
…
9x
10

Trans. Fac. Charge----

Trans Studies----

Total----
Less:

Revenue for Demands in Divisor----

Sub Total Revenue Credit----

Prior Period Adjustments----

Total----

Account 454$

Joint pole attachments - telephone-

Joint pole attachments - cable-

Underground rentals-

Transmission tower wireless rentals-

Misc non-transmission rentals-

-

-

-
Total

-

Attachment 2 - Cost Support
New York Transco LLC

Plant in Service Worksheet

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

Calculation of Transmission  Plant In Service

December
January
February
March

April
May
June
July

August

September October

November
December

Transmission Plant In Service

Calculation of Distribution Plant In Service

December
January
February
March

April
May
June
July

August

September October

November
December

Distribution Plant In Service

Calculation of Intangible Plant In Service

Source (Less ARO, see Note M) p206.58.b

company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
p207.58.g

(sum lines 2-14) /13

Source (Less ARO, see Note M) p206.75.b

company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
p207.75.g

(sum lines 17-29) /13

Source (Less ARO, see Note M)

YearBalance

2016-

2016-

2016-

2016-

2016-

2016-

2015-

2016-

2016-

2016-

2016-

2016-

2016-

-

2016-

2016-

2016-

2016-

2016-

2016-

2016-

2016-

2016-

2016-

2016-

2016-

2016-

-

Enter

Amount ofDocket Nos. for
Transmission CIACs  Transmission CIACs

32Decemberp204.5.b2016--

33Januarycompany records2016--

34Februarycompany records2016--

35Marchcompany records2016--

36Aprilcompany records2016--

37Maycompany records2016--

38Junecompany records2016--

39Julycompany records2016--

40Augustcompany records2016--

41Septembercompany records2016--

42Octobercompany records2016--

43Novembercompany records2016--

44Decemberp205.5.g2016--

45Intangible Plant In Service(sum lines 32-44) /13--

46Calculation of General Plant In ServiceSource (Less ARO, see Note M)

47Decemberp206.99.b2016-

48Januarycompany records2016-

49Februarycompany records2016-

50Marchcompany records2016-

51Aprilcompany records2016-

52Maycompany records2016-

53Junecompany records2016-

54Julycompany records2016-

55Augustcompany records2016-

56Septembercompany records2016-

57Octobercompany records2016-

58Novembercompany records2016-

59Decemberp207.99.g2016-

60General Plant In Service(sum lines 47-59) /13-

61Calculation of Production Plant In ServiceSource (Less ARO, see Note M)

62Decemberp204.46b2016-

63Januarycompany records2016-

64Februarycompany records2016-

65Marchcompany records2016-

66Aprilcompany records2016-

67Maycompany records2016-

68Junecompany records2016-

69Julycompany records2016-

70Augustcompany records2016-

71Septembercompany records2016-

72Octobercompany records2016-

73Novembercompany records2016-

74Decemberp205.46.g2016-

75Production Plant In Service(sum lines 62-74) /13-

76Total Plant In Service(sum lines 15, 30, 45, 60, & 75)-

Accumulated Depreciation Worksheet

77Calculation of Transmission Accumulated DepreciationSource (Less ARO, see Note M)YearBalance

78DecemberPrior year p219.25.b2016-

79Januarycompany records2016-

80Februarycompany records2016-

81Marchcompany records2016-

82Aprilcompany records2016-

83Maycompany records2016-

84Junecompany records2016-

85Julycompany records2016-

86Augustcompany records2016-

87Septembercompany records2016-

88Octobercompany records2016-

89Novembercompany records2016-

90Decemberp219.25.b2016-

91Transmission Accumulated Depreciation(sum lines 78-90) /13-

92Calculation of Distribution Accumulated DepreciationSource (Less ARO, see Note M)

93DecemberPrior year p219.26.b2016-

94Januarycompany records2016-

95Februarycompany records2016-

96Marchcompany records2016-

97Aprilcompany records2016-

98Maycompany records2016-

99Junecompany records2016-

100Julycompany records2016-

101Augustcompany records2016-

102Septembercompany records2016-

103Octobercompany records2016-

104Novembercompany records2016-

105Decemberp219.26.b2016-

106Distribution Accumulated Depreciation(sum lines 93-105) /13-

Amount of

107Calculation of Intangible Accumulated AmortizationSource (Less ARO, see Note M)Transmission CIACs

108DecemberPrior year p200.21.c2016--

109Januarycompany records2016--

110Februarycompany records2016--

111Marchcompany records2016--

112Aprilcompany records2016--

113Maycompany records2016--

114Junecompany records2016--

115Julycompany records2016--

116Augustcompany records2016--

117Septembercompany records2016--

118Octobercompany records2016--

119Novembercompany records2016--

120Decemberp200.21.c2016--

121Accumulated Intangible Amortization(sum lines 108-120) /13--

122Calculation of General Accumulated DepreciationSource (Less ARO, see Note M)

123DecemberPrior year p219.28.b2016-

124Januarycompany records2016-

125Februarycompany records2016-

126Marchcompany records2016-

127Aprilcompany records2016-

128Maycompany records2016-

129Junecompany records2016-

130Julycompany records2016-

131Augustcompany records2016-

132Septembercompany records2016-

133Octobercompany records2016-

134Novembercompany records2016-

135Decemberp219.28.b2016-

136Accumulated General Depreciation(sum lines 123-135) /13-

137Calculation of Production Accumulated DepreciationSource (Less ARO, see Note M)

138Decemberp219.20:24.b (prior year)2016-

139Januarycompany records2016-

140Februarycompany records2016-

141Marchcompany records2016-

142Aprilcompany records2016-

143Maycompany records2016-

144Junecompany records2016-

145Julycompany records2016-

146Augustcompany records2016-

147Septembercompany records2016-

148Octobercompany records2016-

149Novembercompany records2016-

150Decemberp219.20 thru 219.24.b2016-

151Production Accumulated Depreciation(sum lines 138-150) /13-

152Total Accumulated Depreciation and Amortization(sum lines 91, 106, 121, 136, & 151)-

Attachment 3 - Cost Support
New York Transco LLC

Numbering continues from Attachment 2

153Account No. 255 (enter negative from FERC Form No. 1)266.8 and 267.8

154Unamortized Abandoned PlantAttachment 10, line 4, col. (y)

(recovery of abandoned plant requires a FERC order approving the amount and recovery period)
155 Amortization of Abandoned Plant Attachment 10, line 4, col. (h)

156Prepayments (Account 165)

(Prepayments exclude Prepaid Pension Assets)

157December111.57.d

158Januarycompany records

159Februarycompany records

160Marchcompany records

161Aprilcompany records

162Maycompany records

163Junecompany records

164Julycompany records

165Augustcompany records

166Septembercompany records

167Octobercompany records

168Novembercompany records
169 December 111.57.c

Beginning of YearEnd of Year

--

YearBalance

--

--

--

--

--

--

--

--

--

--

--

--

--

Details

Average Balance
-

-

Amortization Expense
-

170Prepayments(sum lines 157-169) /13-

Reserves

170a(b)(c)

Amount

Reserve 1-

Reserve 2-

Reserve 3-

Reserve 4-

… -
… -

(d)(e)(f)

Enter 1 if NOT in a  Enter 1 if the accrual account  Enter the percentage paid

trust or reservedis included in the formulafor by customers, 1 less

account, enter zero (0)rate, enter (0) if  O if thethe percent associated

if included in a trustaccrual account is NOTwith an offsetting liability

or reserved accountincluded in the formula rateon the balance sheet

---

---

---

---

---
---

(g)(h)

Amount Allocated,

Allocation (Plant orcol. c x col. d x col. e

x col. f x col. g Labor Allocator)

--

--

--

--

--
--

Total-

All unfunded reserves will be listed above, specifically including (but not limited to) all subaccounts for FERC Account Nos. 228.1 through 228.4. "Unfunded reserve" is defined as an accrued balance (1) created and increased by debiting an expense which is included in this formula rate (column (e), using the same allocator in column (g) as used in the formula to allocate the amounts in the corresponding expense account) (2) in
advance of an anticipated expenditure related to that expense (3) that is not deposited in a restricted account (e.g., set aside in an escrow account, see column (d)) with the earnings thereon retained within that
account. Where a given reserve is only partially funded through accruals collected from customers, only the balance funded by customer collections shall serve as a rate base credit, see column (f).  The source of
monthly balance data is company records.

EPRI Dues Cost Support

Allocated General & Common Expenses

EPRI Dues

171EPRI and EEI Dues to be excluded from the formula ratep353._.f (enter FN1 line #)-

Regulatory Expense Related to Transmission Cost Support

Transmission

Form 1 AmountRelatedOtherDetails*

Directly Assigned A&G

172Regulatory Commission Exp Account 928p323.189.b---

* insert case specific detail and associated assignments here

Multi-state Workpaper

Income Tax Rates

Weighting

New York

1

State 2

State 3

State 4

State 5

Weighed Average

173

SIT=State Income Tax Rate or Composite0.0710
Multiple state rates are weighted based on the state apportionment factors on the state income tax returns and the number of days in the year that the rates are effective (see Note F)

0.07

Safety Related and Education and Out Reach Cost Support

Safety Related,

Education, Siting &

Form 1 AmountOutreach RelatedOtherDetails

Directly Assigned A&G

174General Advertising Exp Account 930.1company records-

Safety advertising consists of any advertising whose primary purpose is to educate the recipient as to what is safe or is not safe.

Education advertising consists of any advertising whose primary purpose is to educate the recipient as about transmission related facts or issues Outreach advertising consists of advertising whose primary purpose is to attract the attention of the recipient about a transmission related issue Siting advertising consists of advertising whose primary purpose is to inform the recipient about locating transmission facilities
Lobbying expenses are not allowed to be included in account 930.1

Excluded Plant Cost Support

Transmission plant

included in OATT

ExcludedAncillary Services

Transmissionand not otherwise

FacilitiesexcludedDescription of the Facilities

Adjustment to Remove Revenue Requirements Associated with Excluded Transmission Facilities

175Excluded Transmission Facilities--General Description of the Facilities

A worksheet will be provided if there are ever any excluded transmission plant or transmission plant in OATT Ancillary Services

Add more lines if necessary

Materials & Supplies

Stores ExpenseTransmission Materials &  Construction Materials

Note:  for the projection, the prior year's actual balances will be usedUndistributedSupplies& SuppliesTotal

Form No.1 pagep227.16p227.8p227.5

176DecemberColumn b----

177JanuaryCompany Records----

178FebruaryCompany Records----

179MarchCompany Records----

180AprilCompany Records----

181MayCompany Records----

182JuneCompany Records----

183JulyCompany Records----

184AugustCompany Records----

185SeptemberCompany Records----

186OctoberCompany Records----

187NovemberCompany Records----

188DecemberColumn c----

189Average-

PBOPs

Details

190ConEd

191Total PBOP expenses$(8,800,000)

192Labor dollars$1,444,841,000

193Cost per labor dollar$(0.0061)

194labor (labor not capitalized) current yearCompany Records-

195PBOP Expense for current year-

196PBOP Expense in Account 926 for current yearCompany Records-

197PBOP Adjustment for Appendix A, Line 44-

198Lines 191-193 cannot change absent approval or acceptance by FERC in a separate proceeding.

198NiMo

199Total PBOP expenses$70,883,643

200Labor dollars$313,713,746

201Cost per labor dollar$0.2260

202labor (labor not capitalized) current yearCompany Records-

203PBOP Expense for current year-

204PBOP Expense in Account 926 for current yearCompany Records-

205PBOP Adjustment for Appendix A, Line 44-

206Lines 199-201 cannot change absent approval or acceptance by FERC in a separate proceeding.

207NYSEG

208Total PBOP expenses$2,057,829

209Labor dollars$187,586,000

210Cost per labor dollar$0.0110

211labor (labor not capitalized) current yearCompany Records-

212PBOP Expense for current year-

213PBOP Expense in Account 926 for current yearCompany Records-

214PBOP Adjustment for Appendix A, Line 44-

215Lines 208-210 cannot change absent approval or acceptance by FERC in a separate proceeding.

216RGE

217Total PBOP expenses$3,561,081

218Labor dollars$79,625,000

219Cost per labor dollar$0.0447

220labor (labor not capitalized) current yearCompany Records-

221PBOP Expense for current year-

222PBOP Expense in Account 926 for current yearCompany Records-

223PBOP Adjustment for Appendix A, Line 44-

224Lines 217-219 cannot change absent approval or acceptance by FERC in a separate proceeding.

225CHG&E

226Total PBOP expenses$(3,863,900)

227Labor dollars108,206,368

228Cost per labor dollar$(0.0357)

229labor (labor not capitalized) current yearCompany Records-

230PBOP Expense for current year-

231PBOP Expense in Account 926 for current yearCompany Records-

232PBOP Adjustment for Appendix A, Line 44-

233Lines 226-228 cannot change absent approval or acceptance by FERC in a separate proceeding.

234New York Transco LLC

235Total PBOP expenses$-

236Labor dollars$-

237Cost per labor dollar$0.000

238labor (labor not capitalized) current yearCompany Records-

239PBOP Expense for current year-

240PBOP Expense in Account 926 for current yearCompany Records-

241PBOP Adjustment for Appendix A, Line 44-

242Lines 235-237 cannot change absent approval or acceptance by FERC in a separate proceeding.

243PBOP expense adjustment(sum lines 197, 214, 205, 223, 232, & 241)-

Attachment 3 - Cost Support

COST OF CAPITALNew York Transco LLC

Line No.

244

245

246

247

248

249

250251

252

253

254

255

256

257

258259

260261

262

263

264

265

266

267

268269

270

271272

273274

275

Form No.1

DescriptionReferenceDecemberJanuaryFebruaryMarch

Col. (a)Col. (b)Col. (c)Col. (d)
Long Term Debt:

Acct 221 Bonds112.18.c,d----

Acct 223 Advances from Assoc. Companies112.20.c,d----

Acct 224 Other Long Term Debt112.21.c,d----

Less  Acct 222 Reacquired Debt112.19 c, d enter negative----

Total Long Term DebtSum Lines 244 - 248----

Preferred Stock (1)112.3.c,d----

Common Equity- Per Books112.16.c,d----

Less Acct 204 Preferred Stock112.3.c,d----

Less Acct 219 Accum Other Compre. Income112.15.c,d----

Less Acct 216.1 Unappropriated Undistributed

Subsidiary Earnings112.12.c,d

Adjusted Common EquityLn 253 - 254 - 255 - 256----

Total (Line 249 plus Line 251 plus Line 257)----

Cost of Debt

Acct 427 Interest on Long Term Debt117.62.c

Acct 428 Amortization of Debt Discount and Expense117.63.c

Acct 428.1 Amortization of Loss on Reacquired Debt117.64.c

Acct 430 Interest on Debt to Assoc. Companies (LTD

portion only) (2)117.67.c

Less:  Acct 429 Amort of Premium on Debt117.65.c enter negative

Less:  Acct 429.1 Amort of Gain on117.66.c enter negative

Total Interest ExpenseSum Lines 262 - 267

Average Cost of Debt (Line 268 / Line 249)

Cost of Preferred Stock

Preferred Stock Dividends118.29.c

Average Cost of Preferred Stock (Line 273 / Line 251)

Note 1.  If and when the Company issues preferred stock, footnote will indicate the authorizing regulatory agency, the docket/case number, and the date of the Note 2.  Interest on Debt to Associated Companies (FERC 430) will be populated with interest related to Long-Term Debt only.

AprilMayJuneJulyAugust

Col. (e)Col. (f)Col. (g)Col. (h)Col. (i)

-----

-----

-----

-----

-----

-----

-----

-----