NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Exhibit RG&E-003
Index
Page 1 of 16
Rochester Gas and Electric Corporation
Transmission Formula Rate
Schedule 19 Projects
Actual for the 12 Months Ended 12/31/2021
Index
WorksheetTabDescription
AAppendix AAnnual Transmission Revenue Requirement for Schedule 19 Projects
1RB ItemsAverage Balances for Most Rate Base Items
2aADIT-Current YearCurrent Year Average Accumulated Deferred Income Taxes
2bADIT-Prior YearPrior Year Average Accumulated Deferred Income Taxes
2cADIT Proration ProjectedProration of Projected Accumulated Deferred Income Taxes
2dADIT Proration ActualProration of Actual Accumulated Deferred Income Taxes
3EADITExcess Accumulated Deferred Income Tax Rate Base and Amortization
4IT Permanent DifferencesPermanent Book/Tax Differences
5Project ReturnReturn on Schedule 19 Projects
6Project Cost Of CapitalSchedule 19 Project Cost of Capital
7True-up AdjustmentAnnual True-up Adjustment
Depreciation Rates Approved by the Commission and Used to Determine Schedule 19
8Depreciation RatesProjects Depreciation and Amortization Expense
9CorrectionsPrior Period Corrections
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Exhibit RG&E-003
Appendix A
Page 2 of 16
Formula Rate - Non-LevelizedTransmission Formula Rate TemplateActual for the 12 Months Ended 12/31/2021
Utilizing FERC Form 1 Data
Rochester Gas and Electric Corporation
Appendix A: Annual Transmission Revenue Requirement for Schedule 19 Projects
Composite Depreciation Rates
(1)(2)(3)(4)(5)
Line
Company Total
Form No. 1 or Transmission(whereSchedule 19
No.RATE BASE (Note A):Formula Rate Referenceapplicable)Allocator (Note K)Projects
GROSS PLANT IN SERVICE
1ProductionWorksheet 1, Line 6, Col. (c)0NA0
2TransmissionWorksheet 1, Line 6, Col. (d) or Col. (m)0DA0
3DistributionWorksheet 1, Line 6, Col. (e)0NA0
4Electric GeneralWorksheet 1, Line 6, Col. (f)0S19 W/S#DIV/0!#DIV/0!
5Electric IntangibleWorksheet 1, Line 6, Col. (b)0S19 W/S#DIV/0!#DIV/0!
6CommonWorksheet 1, Line 6, Col. (g)0CP*S19 W/S#DIV/0!#DIV/0!
7TOTAL GROSS PLANT(Sum of Lines 1 through 6)0GP=#DIV/0!#DIV/0!
8Without Common - For Gross Plant Allocator Calculation Only0GPE=#DIV/0!#DIV/0!
ACCUMULATED DEPRECIATION
9ProductionWorksheet 1, Line 12, Col. (c)-NA0
Worksheet 1, Line 12, Col. (d) or Col.
10Transmission(m)-DA-
11DistributionWorksheet 1, Line 12, Col. (e)-NA0
12Electric GeneralWorksheet 1, Line 12, Col. (f)-S19 W/S#DIV/0!#DIV/0!
13Electric IntangibleWorksheet 1, Line 12, Col. (b)-S19 W/S#DIV/0!#DIV/0!
14CommonWorksheet 1, Line 12, Col. (g)-CP*S19 W/S#DIV/0!#DIV/0!
15TOTAL ACCUM. DEPRECIATION(Sum of Lines 9 through 14)-#DIV/0!
NET PLANT IN SERVICE
16Production(Line 1 - Line 9)00
17Transmission(Line 2 - Line 10)00
18Distribution(Line 3 - Line 11)00
19General(Line 4 - Line 12)0#DIV/0!
20Intangible(Line 5 - Line 13)0#DIV/0!
21Common(Line 6 - Line 14)0#DIV/0!
22TOTAL NET PLANT(Sum of Lines 16 through 21)0#DIV/0!
23CWIP (Note O)Worksheet 1, Line 18, Col. (g)NA-
24ABANDONNED PLANTWorksheet 1, Line 18, Col. (j)NA0
ACCUMULATED DEFERRED INCOME
TAXES (Note B)
25Accumulated Deferred Income TaxesWorksheet 2a, Line 11, Col. (g)NA#DIV/0!
26Excess Accumulated Deferred Income Taxes3-EDITNA0
TOTAL ACCUMULATED DEFERRED
27INCOME TAXES(Line 25 + Line 26)#DIV/0!
28LAND HELD FOR FUTURE USEWorksheet 1, Line 18, Col. (h) or (i)0DA0
OTHER RATE BASE ITEMS
29Cash Working Capital (Note C)(Line 49 times 45/360)NA#DIV/0!
30Materials & Supplies - TransmissionWorksheet 1, Line 18, Col. (k)0S19P#DIV/0!#DIV/0!
Materials and Supplies - Electric and Gas -
31Assigned to ConstructionWorksheet 1, Line 18, Col. (l)0CP*GPE#DIV/0!#DIV/0!
32PrepaymentsWorksheet 1, Line 18, Col. (m)0CP*GPE#DIV/0!#DIV/0!
33Unfunded LiabilitiesWorksheet 1, Line 18, Col. (p)-CP*S19 W/S#DIV/0!#DIV/0!
34TOTAL OTHER RATE BASE ITEMS(Sum of Lines 29 through 33)NA#DIV/0!
(Line 22 + Line 23 + Line 24 + Line 27 +
35RATE BASELine 28 + Line 34)NA#DIV/0!
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Exhibit RG&E-003
Appendix A
Page 3 of 16
Formula Rate - Non-LevelizedRate Formula TemplateActual for the 12 Months Ended 12/31/2021
Utilizing FERC Form 1 Data
Rochester Gas and Electric Corporation
Appendix A: Annual Transmission Revenue Requirement for Schedule 19 Projects
(1)(2)(3)(4)(5)
Line
Company Total
ANNUAL TRANSMISSION REVENUEForm No. 1 or Transmission(whereSchedule 19
No.REQUIREMENTFormula Rate Referenceapplicable)Allocator (Note K)Projects
OPERATIONS AND MAINTENANCE
EXPENSES
36Transmission - Direct Assign320-323.112.b fn0DA0
37Transmission - Allocate320-323.112.b fn0
38Less: EPRI Dues in Account 566352-3530
39Subtotal - Transmission to AllocateLine 37 - Line 380S19P#DIV/0!#DIV/0!
40Electric A&G320-323.197.b0
41Less: EPRI Dues in A&G352-3530
42Less: Regulatory Commission Expenses320-323.189.b0
43Less: Property Insurance320-323.185.b0
44Less: Account 930.2 ItemsNote L0
Line 40 - Line 41 - Line 42 - Line 43 -
45Adjusted Electric A&GLine 440S19 W/S#DIV/0!#DIV/0!
Plus: Transmission Related Regulatory
46Expenses350-351 fn0S19P#DIV/0!#DIV/0!
Plus: Direct Assigned Regulatory
47Commission Expenses350-351 fnNADA0
48Plus: Property Insurance320-323.185.b0GPE#DIV/0!#DIV/0!
49TOTAL O&MSum of Lines 36, 39 and 45 through 48NA#DIV/0!
DEPRECIATION AND AMORTIZATION EXPENSE
50Transmission336.7.f, fn0DA0
51Electric General336.10 f0S19 W/S#DIV/0!#DIV/0!
52Electric Intangible0S19 W/S#DIV/0!#DIV/0!
53Common Electric336.11.f0S19 W/S#DIV/0!#DIV/0!
54Amortization of Abandoned Plant230a fnNADA0
55TOTAL DEPRECIATIONSum of Lines 50 through 540#DIV/0!
TAXES OTHER THAN INCOME TAXES
LABOR RELATED
56Payroll (Note D)262-263.9.l+262-263.18.l0CP*S19 W/S#DIV/0!#DIV/0!
57PLANT RELATED
58Real Estate262-263.6.l0CP*GPE#DIV/0!#DIV/0!
59Franchise Tax262-2630CP*GPE#DIV/0!#DIV/0!
60Gross Receipts TaxNote MNANote M0
61Other (Note E)262-26300
62TOTAL OTHER TAXESSum of Lines 56 and 58 through 610#DIV/0!
INCOME TAXES (Note F)
T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT
63Composite Tax Rate = T* FIT * p)}=0.0000%
64Gross-up Factor1 / (1 - T)0.0000
65Income Tax FactorT/(1-T)0.0000
Amortization of Investment Tax Credit (enter
66negative)266-267.11. f, fnNADA0
Amortization of Excess Deferred Income
67Taxes (enter negative)Worksheet 3NADA0
68Tax Effect of Permanent DifferencesWorksheet 4, Line 2, Col. (e)NADA-
69Income Tax Calculation(Line 75 * Line 65)NACalc#DIV/0!
70ITC adjustment(Line 66 * Line 64)NACalc0
Amortization of Excess Deferred Income Tax
71Adjustment(Line 67 * Line 64)NACalc0
72Permanent Differences Tax Adjustment(Line 68 * Line 64)NACalc0
73TOTAL INCOME TAXESSum of Lines 69 through 72NA#DIV/0!
RETURN (Note H)
74DebtWorksheet 5, Line 12, Col. (i)NACalc#DIV/0!
75Common Equity and Preferred StockWorksheet 5, Line 12, Col. (f)NACalc#DIV/0!
76TOTAL RETURNSum of Lines 74 through 75NA#DIV/0!
ANNUAL TRANSMISSION REVENUE
REQUIREMENT BEFORE REVENUE(Line 49 + Line 55 + Line 62 + Line 73 +
77CREDITSLine 76)NA#DIV/0!
78REVENUE CREDITS(Line 102)NA-
ANNUAL TRANSMISSION REVENUE
79REQUIREMENT (ATRR)(Line 77 + Line 78)NA#DIV/0!
80CORRECTIONSWorksheet 9, Line 11, Col. (b)NA0
ANNUAL TRUE-UP ADJUSTMENT (ATU)
81(Note G)Worksheet 7, Line 7NA0
82ATRR PLUS ATU AND CORRECTIONSSum of Lines 79 through 81NA#DIV/0!
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Exhibit RG&E-003
Appendix A
Page 4 of 16
Formula Rate - Non-LevelizedRate Formula TemplateActual for the 12 Months Ended 12/31/2021
Utilizing FERC Form 1 Data
Rochester Gas and Electric Corporation
Appendix A: Annual Transmission Revenue Requirement for Schedule 19 Projects
SUPPORTING CALCULATIONS AND NOTES
Line
No.TRANSMISSION PLANT ALLOCATOR
83Electric Plant(Line 97)0
84Total Transmission Plant(Line 2)0
85Schedule 19 Projects(Line 2)0
86Schedule 19 Projects Plant Allocator(Line 85 / Line84)#DIV/0! S19P
87Transmission Plant Allocator(Line 84 / Line 83)#DIV/0! TP
ELECTRIC WAGE AND SALARY
ALLOCATOR
88Production354-355.20.b0
89Transmission354-355.21.b0
90Distribution354-355.23.b0
91Other354-355.24,25,26.b0
92TotalSum of Lines 88 through 910
93Transmission Wage and Salary Allocator(Line 89 / Line 92)#DIV/0!T W/S
Schedule 19 Projects Wages and Salaries
94(transmission wages and salary times S19P)(Line 89 * Line 86)#DIV/0!
Schedule 19 Projects Wage and Salary
95Allocator(Line 94 / Line 92)#DIV/0!S19 W/S
Schedule 19 Projects Transmission Wage and
96Salary Allocator(Line 94 / Line 89)#DIV/0!S19 W/S T
ELECTRIC COMMON PLANT ALLOCATOR
(CE)% Electric
97Electric200-201.3.c+6.c0
98Gas200-201.3.d+6.d0CP=0.000%
99Total (excludes common)(Line 97 + Line 98)0
REVENUE CREDITS
Account 454, Rent from Electric Property (Note
100I)300-301, fn-
Account 456, Other Electric Revenue (Note J)
101300-301, fn-
102Total Revenue Credits-
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Formula Rate - Non-LevelizedRate Formula Template
Utilizing FERC Form 1 Data
Rochester Gas and Electric Corporation
Appendix A: Annual Transmission Revenue Requirement for Schedule 19 Projects
General Note: References to pages in this transmission formula rate rate are indicated as: (page#, line#, col.#) References to data from FERC Form 1 are indicated as: #.y.x (page, line, column)
Note
Actual for the 12 Months Ended 12/31/2021
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
A All amounts shown are based on five quarter averages which are contained in footnotes to the FF1 (with the following exceptions: CWC in line 28 which is based upon one-eighth of O&M, Accumulated
Deferred Income Taxes in line 24 which are a combination of beginning and end of year averages and proration amounts, and Excess Accumulated Deferred Income Taxes in line 25 which are beginning/ending year averages).
BThe maximum accumulated deferred tax offset to rate base is calculated in accordance with the proration formula prescribed by IRS regulation section 1.167(l)-1(h)(6).
CCash Working Capital for Schedule 19 Projects equals one-eighth (45 days) of O&M allocated to Schedule 19 Projects.
DIncludes only FICA and unemployment taxes.
EFor future use
F Below are the currently effective income tax rate, where FIT is the Federal income tax rate; SIT is the State income tax rate, and p = "the percentage of federal income tax deductible for state income taxes".
If the utility is taxed in more than one state it must attach a work paper showing the name of each state and how the blended or composite SIT was developed. Furthermore, a utility that elected to utilize
amortization of tax credits against taxable income, rather than book tax credits to Account No. 255 and reduce rate base, must reduce its income tax expense by the amount of the Amortized Investment Tax Credit (Form 1, 266.8.f) multiplied by (1/1-T). Any Excess or Deficient Deferred Income Taxes reduce or increase income tax expense by the amount of the expense multiplied by (1/1-T).
Inputs Required:FIT =0.00%
SIT=0.00%(State Income Tax Rate or Composite SIT)
p =0.00%(percent of federal income tax deductible for state purposes)
GInclude ATU for Year N with Projected ATRR for Year N+2
HDebt cost rate = long-term interest / long term debt. Preferred cost rate = preferred dividends / preferred outstanding. The ROE is determined by the New York Public Utilities Commission and capped by the
ROE determined by FERC. The ROE Cap will be supported in the original filing and no change in ROE Cap may be made absent a filing with FERC.
IIncludes revenue related to Schedule 19 Projects only, such as pole attachments, rentals and special use.
JIncludes revenue related to Schedule 19 Projects only.
KThe following acronyms are used for allocators:
CP= common plant allocator (allocate common plant and common expenses to total electric)
DA= DA=direct assignment (the item is direct assigned to Schedule 19 Projects)
GP= gross plant allocator (allocated Schedule 19 Projects gross plant as % of electric and common plant)
GPE= gross electric plant allocator (allocated Schedule 19 Projects gross plant as % of total electric gross plant)
S19P= Schedule 19 Projects plant allocator (Schedule 19 Projects gross plant as % of total transmission gross plant)
S19 W/S= Schedule 19 Projects wage and salary allocator (Schedule 19 Projects wages and salaries as % of total electric wages and salaries)
S19 W/ST Schedule 19 Projects wages and salary allocator for transmission (Schedule 19 Projects wages and salaries as a % of transmission wages and salaries)
NA= not applicable (the item is not applicable to Schedule 19 Projects)
TPE= transmission plant allocator (transmission plant as % of electric
T W/S= transmission wages and salaries as % of electric wages and salaries
LRochester Gas and Electric will exclude items in Account 930.2 shown on FF1 page 335 that are greater than $1 M and not directly or indirectly related to its transmission assets.
MIn accordance with the NYISO OATT, Section 14.1.5, the gross receipts tax included in Schedule 19 Projects ATRR is as follows:
Gross receipt tax rate0.00000%
Revenue requirement-
Gross Receipts Tax-
OMay include CWIP in rate base as authorized by FERC.
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Exhibit No. RG&E-003
RB Items
Page 5 of 16
Rochester Gas and Electric Corporation
Workpaper 1: Average Balances for Most Rate Base Items
Actual for the 12 Months Ended 12/31/2021
Gross Operating Property
(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)(l)(m)
(n)
Schedule 19 Projects
MonthYearElectric IntangibleProductionTransmissionDistributionElectric GeneralCommonProject 1Project 2Project 3Project 4Total
FF1 Reference204-207, line 5 fn204-207, line 46 fn204-207, line 58 fn204-207, Line 75 fn204-207, l. 99 fn355 fn204-207, line 58 fn204-207, line 58 fn204-207, line 58 fn204-207, line 58 fn204-207, line 58 fnSum of Columns (h)through (l)
Appendix A Line #512346222222
1December2020------------
2March2021------------
3June2021------------
4September2021------------
5December2021------------
6Average------------
Note: Exclude Asset Retirement Obligations
Accumulated Depreciation
Schedule 19 Projects
MonthYearElectric IntangibleProductionTransmissionDistributionElectric GeneralCommonProject 1Project 2Project 3Project 4Total
FF1 Reference200-201.21c219, lines 20-24 fn219, line 25 fn219, line 26 fn219, line 28 fn355 fn219, line 25 fn219, line 25 fn219, line 25 fn219, line 25 fn219, line 25 fnSum of Columns (h)through (l)
Appendix A Line #13910111214101010101010
7December2020------------
8March2021------------
9June2021------------
10September2021------------
11December2021------------
12Average00000000000-
Miscellaneous Rate Base Items
Schedule 19 Projects - CWIPU
Materials and Supplies -Accumulated
Transmission Land HeldSchedule 19 Projects -Schedule 19 Projects -Materials & Supplies -Provision for
Project 1Project 2Project 3Project 4Totalfor Future UseLand Held for Future UseAbandoned PlantTransmissionAssigned to ConstructionPrepaymentsInjuries and
MonthYear(Electric and Gas)Damages
214, line 17 fn214, line TBD230b, line TBD227, Line 8 fn227, line 5 fn110-111, line 57 fn112-113, line 28
FF1 Reference216 fn216 fn216 fn216 fn216 fnfn
Appendix A Line #232323232323282824303132
13December2020----0--------
14March2021----0--------
15June2021----0--------
16September2021----0--------
17December2021----0--------
18Average0000000000000
Unfunded Liabilities - Account 242
MonthAccrued VacationOtherTotal
FF1 ReferenceNANA
Appendix A Line #NANA
19December2020---
20March2021---
21June2021---
22September2021---
23December2021---
24Average000
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Exhibit No. RG&E-003
ADIT Current Year
Page 6 of 16
Rochester Gas and Electric Corporation
Workpaper 2a: Accumulated Deferred Income Taxes (ADIT) Worksheet - Current Year
Actual for the 12 Months Ended 12/31/2021
(a)(b)(c)(d)(e)(f)(g)(h)
Schedule 19
ProjectsPlantLaborTotal
Nonprorated ItemsdRelatedRelatedADIT
Current Year
1ADIT-190000(Line 24)
2ADIT-282000(Line 30)
3ADIT-283000(Line 38)
4Subtotal000(Line 1 + Line 2 + Line 3)
5Schedule 19 Projects W/S Allocator#DIV/0!Appendix A
6GP Allocator#DIV/0!Appendix A
7End of Year ADIT0#DIV/0!#DIV/0!#DIV/0!(Line 4 * Line 5 or Line 6)
8End of Previous Year ADIT0#DIV/0!#DIV/0!#DIV/0!Worksheet 2b, Line 7
9Average Beginning and End of Year0#DIV/0!#DIV/0!#DIV/0!(Average of Line 7 + Line 8)
10Prorated ADIT#DIV/0!From Worksheet 2c, Line 14, Col. (r) or Worksheet 2d, Line 13, Col. (n)
11Total ADIT#DIV/0!
In filling out this attachment, a full and complete description of each item and justification for the allocation to Columns B-G and each separate ADIT item will be listed,
dissimilar items with amounts exceeding $100,000 will be listed separately;
(a)(b)(c)(d)(e)(f)(g)(h)
ADIT-190 - Includes Only Items Applicable to ScheduleSchedule 19
19 ProjectsProjectsPlantLabor
TotalExcludedRelatedRelatedRelatedJustification
1200000
1300000
1400000
1500000
1600000
1700000
1800000
1900000
2000000
2100000
2200000
2300000
24Total00000
Instructions for Account 190:
1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Rochester Gas and Electric Corporation
Workpaper 2a: Accumulated Deferred Income Taxes (ADIT) Worksheet - Current Year
(a)(b)(c)(d)(e)(f)(g)(h)
ADIT- 282 - Includes Only Items Applicable toSchedule 19
Schedule 19 ProjectsTotalProjectsPlantLabor
ExcludedRelatedRelatedRelatedJustification
25Depreciation - Liberalized Depreciation - Prorated#DIV/0!0#DIV/0!00Worksheet 2c, Line 14, Col. (r)
260
270
280
2900000
30Total#DIV/0!0#DIV/0!00
Instructions for Account 282:
1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Rochester Gas and Electric Corporation
Workpaper 2a: Accumulated Deferred Income Taxes (ADIT) Worksheet - Current Year
(a)(b)(c)(d)(e)(f)(g)(h)
ADIT-283 - Includes Only Items Applicable to ScheduleSchedule 19
19 ProjectsTotalProjectsPlantLabor
ExcludedRelatedJustification
31Cost of Removal0000
3200
330
340
350
360
370
38Total00000
Instructions for Account 283:
1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Exhibit No. RG&E-003
ADIT Prior Year
Page 7 of 16
Rochester Gas and Electric Corporation
Workpaper 2b: Accumulated Deferred Income Taxes (ADIT) Worksheet - Prior Year
Actual for the 12 Months Ended 12/31/2021
(a)(b)(c)(d)(e)(f)(g)
Schedule 19
ProjectsPlantLaborTotal
Nonprorated ItemsRelatedRelatedADIT
Prior Year
1ADIT-190000(Line 20)
2ADIT-282000(Line 26)
3ADIT-283000(Line 34)
4Subtotal000(Line 1 + Line 2 + Line 3)
5Schedule 19 Projects W/S Allocator#DIV/0!Appendix A
6GP Allocator#DIV/0!Appendix A
7Prior Year ADIT0#DIV/0!#DIV/0!#DIV/0!(Line 4 * Line 5 or Line 6)
In filling out this attachment, a full and complete description of each item and justification for the allocation to Columns B-G and each separate ADIT item will be listed,
dissimilar items with amounts exceeding $100,000 will be listed separately;
(a)(b)(c)(d)(e)(f)(g)
ADIT-190 - Includes Only Items Applicable to ScheduleSchedule 19
19 ProjectsProjectsPlantLabor
TotalExcludedRelatedRelatedRelatedJustification
800000
900000
1000000
1100000
1200000
1300000
1400000
1500000
1600000
1700000
1800000
1900000
20Total00000
Instructions for Account 190:
1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Rochester Gas and Electric Corporation
Workpaper 2b: Accumulated Deferred Income Taxes (ADIT) Worksheet - Prior Year
(a)(b)(c)(d)(e)(f)(g)
ADIT- 282 - Includes Only Items Applicable toSchedule 19
Schedule 19 ProjectsProjectsPlantLaborG
ExcludedRelatedRelatedRelatedJustification
21Depreciation - Liberalized Depreciation - Prorated#DIV/0!0#DIV/0!00Worksheet 2d, Line 13, Col. (n)
2200
230
240
2500000
26Total#DIV/0!0#DIV/0!00
Instructions for Account 282:
1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Rochester Gas and Electric Corporation
Workpaper 2b: Accumulated Deferred Income Taxes (ADIT) Worksheet - Prior Year
(a)(b)(c)(d)(e)(f)(g)
ADIT-283 - Includes Only Items Applicable to ScheduelSchedule 19
19 ProjectsTotalProjectsPlantLabor
ExcludedRelatedJustification
27Cost of Removal0000
2800
290
300
310
320
330
34Total00000
Instructions for Account 283:
1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Exhibit RG&E-003
ADIT Proration ActualPage 9 of 16
Rochester Gas and Electric Corporation
Workpaper 2d: Accumulated Deferred Income Taxes - Actual Proration
Actual for the 12 Months Ended 12/31/2021
Year =2021
Debit amounts are shown as positive and credit amounts are shown as negative.
Account 282 (Note A)
Days in PeriodProjection - Proration of Projected Deferred TaxActual Activity - Proration of Projected Deferred Tax Activity and Averaging of Other Deferred Tax Activity
(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)(l)(m)(n)
Number ofPreserve prorationDifference betweenActual activity (Col I)
Differenceprojected andwhen projected activity
Daysbetweenwhen actualactual activity whenis an increase while
Remaining inTotal Days inProrationProjectedProratedProrated ProjectedActual Monthlyprojectedmonthly andactual andactual activity is aBalance reflecting
MonthDays in theYear AfterProjected RatePercentageMonthlyAmount(e)BalanceSumActivity(tablemonthly andprojected monthlyprojected activitydecrease OR projectedproration or averaging (n)
MonthMonth'sYear (Line 14,activity are either
Accrual ofCol b)(c)/(d)Activity* (f)of (g)below, grand total)actual monthlyboth increases orare either bothactivity is a decrease+ (k) +((l) + (m))/2
Deferredactivity(i) -decreases.increases orwhile actual activity is
Taxes(f)(See Note A)decreases.an increase.
(See Note A)(See Note A)
1 December 31st balance00
2 January3133536591.78%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
3 February2830736584.11%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
4 March3127636575.62%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
5 April3024636567.40%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
6 May3121536558.90%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
7 June3018536550.68%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
8 July3115436542.19%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
9 August3112336533.70%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
10 September309336525.48%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
11 October316236516.99%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
12 November30323658.77%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
13 December3113650.27%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
14 Total36500#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Gross PlantLabor Related
Schedule 19Allocator(General andW/S Allocator (AppendixGrand Total (b) +
ProjectsPlant Related(Appendix A)Total (d) * (e)Common)A)Total (g) * (h)(f) + (i)
Actual Monthly Activity
15 January00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!
16 February00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!
17 March00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!
18 April00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!
19 May00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!
20 June00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!
21 July00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!
22 August00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!
23 September00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!
24 October00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!
25 November00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!
26 December00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!
Note A: The calculations of ADIT amounts resulting from liberalized depreciations are performed in accordance with the proration requirements of Treasury Regulation Section 1.167(l)-1(h)(6).
Differences attributable to over-projection of ADIT in the annual projection will result in a proportionate reversal of the projected prorated ADIT activity to the extent of the over-projection.
Differences attributable to under-projection of ADIT in the annual projection will result in an adjustment to the projected prorated ADIT activity by the difference between the projected monthly activity and the actual monthly activity. However, when projected monthly ADIT activity is an increase and actual monthly ADIT activity is a decrease, actual monthly ADIT activity will be used.
Likewise, when projected monthly ADIT activity is a decrease and actual monthly ADIT activity is an increase, actual monthly ADIT activity will be used.
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Exhibit RG&E-003
Permanent Book/Tax Differences
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Rochester Gas and Electric Corporation
Workpaper 4: Permanent Book/Tax Differences
Actual for the 12 Months Ended 12/31/2021
(a)(b)(c)(d)(e)
Tax Effect ofAFUDC EquityOther 2Other 3Total
PermanentLocal
Book/TaxTransmission
Line #DifferencesProjects
FF1 Reference
1Amount-00-
2Income Tax Effect-00-
Line 1 *Line 1 *Sum of
Line 1 * IncomeIncome TaxIncome TaxColumns (b), (c)
Ref Tax Factor Factor Factor and (d)
Page 11 of 16
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Exhibit RG&E-003
Project Return
Page 12 of 16
Rochester Gas and Electric Corporation
Workpaper 5: Schedule 19 Project Return
Actual for the 12 Months Ended 12/31/2021
(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)(l)(m)(n)(o)
Five Quarter AveragesAllocate Other Rate Base Items to Schedule 19 Projects
NetIntangibleAccumulated
Plant --Net CommonDeferredLand Held for
Net GeneralPlant --AbandonedIncome Taxes -(Excess)/DeficientFuture Use -Other Rate Base
Gross Plant inAccumulatedNet OperatingPlant - UsingUsingAllocatorUsingPlant - UsingUsingADIT - UsingUsingItems - Using
Line #ServiceAllocatorDepreciationPropertyAllocatorAllocatorCWIPAllocatorAllocatorAllocatorAllocatorAllocatorTotal Rate Base
Workpaper 1,Workpaper 1,Line 6 * Col.Line 6 * Col.Workpaper 1,Workpaper 1,Line 6 * Col.Line 6 * Col.Sum of Col. (e)
ReferenceLine 6CalculatedLine 12Col. (b) - Col. (d)Line 6 * Col. (c)(c)(c)Line 18Line 18(c)Line 6 * Col. (c)(c)Line 6 * Col. (c)through Col. (n)
Project
1Grouping 1-#DIV/0!--#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Project
2Grouping 2-#DIV/0!--#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Project
3Grouping 3-#DIV/0!--#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
4ProjectGrouping 4-#DIV/0!--#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
5#DIV/0!-#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!
6Total-#DIV/0!--#DIV/0!#DIV/0!#DIV/0!00#DIV/0!0-#DIV/0!#DIV/0!
Appendix A,Appendix A,Appendix A,Workpaper 1,Workpaper 1,Appendix A,Appendix A,Appendix A, Line
RefLine 19Line 20Line 21Line 18Line 18Line 25Appendix A, Line 26Line 2834
Weighted
Preferred andPreferred and
Common EquityCommon EquityWeighted
Rate BaseWACCReturnRateReturnDebt RateDebt Return
Workpaper 6,
Workpaper 6,Lines 2 + 3,Workpaper,
Line 4, Line 8,Lines 6 + 7,Line 1, Line
Line 12, orCol. (b) * Col.Lines 10 + 11 orCol. (b) * Col.5, Line 9 orCol. (b) * Col.
ReferenceCol. (o)Line 16(c)Lines 14 + 15(e)Line 13(h)
7ProjectGrouping 1#DIV/0!#DIV/0!#DIV/0!0.00%#DIV/0!#DIV/0!#DIV/0!
8ProjectGrouping 2#DIV/0!#DIV/0!#DIV/0!0.00%#DIV/0!#DIV/0!#DIV/0!
Project
9Grouping 3#DIV/0!#DIV/0!#DIV/0!0.00%#DIV/0!#DIV/0!#DIV/0!
Project
10Grouping 4#DIV/0!#DIV/0!#DIV/0!0.00%#DIV/0!#DIV/0!#DIV/0!
11#DIV/0!#DIV/0!#DIV/0!#DIV/0!
12Total#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Schedule 19 Projects Included in Each Project Group
ProjectProjectGross
NameDescriptionInvestment
ProjectGrouping 1
ProjectGrouping 2
Project
Grouping 3
Project
Grouping 4
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Exhibit No. RG&E-003
Project Cost of Capital
Page 13 of 16
Rochester Gas and Electric Corporation
Workpaper 6: Schedule 19 Project Cost of Capital
Actual for the 12 Months Ended 12/31/2021
(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)
Line #Project Grouping 1(Note A)
Capitalization%sCost RatesWACC
1Long Term DebtLine 22, Col. (i)00.0%#DIV/0!#DIV/0!ROE per New York State Public Service Commission, Case No.0.00%
2Preferred StockLine 22 Col. (b)-0.0%0.000%0.00%ROE Cap10.87%
3Common StockLine 22 Col. (d)00.0%0.000%0.00%
(Lines 1 and 2,
4Total Capitalization00.0%Col. (j))#DIV/0!
Project Grouping 2
Capitalization%sCost RatesWACC
5Long Term DebtLine 22, Col. (i)00.0%#DIV/0!#DIV/0!ROE per New York State Public Service Commission, Case No.0.00%
6Preferred StockLine 22 Col. (b)-0.0%0.000%0.00%ROE Cap10.87%
7Common StockLine 22 Col. (d)00.0%0.000%0.00%
(Lines 5 and 6,
8Total Capitalization00.0%Col. (j))#DIV/0!
Project Grouping 3
Capitalization%sCost RatesWACC
9Long Term DebtLine 22, Col. (i)00.0%#DIV/0!#DIV/0!ROE per New York State Public Service Commission, Case No.0.00%
10Preferred StockLine 22 Col. (b)-0.0%0.000%0.00%ROE Cap10.87%
11Common StockLine 22 Col. (d)00.0%0.000%0.00%
(Lines 9 and 10,
12Total Capitalization00.0%Col. (j))#DIV/0!
Project Grouping 4
Capitalization%sCost RatesWACC
13Long Term DebtLine 22, Col. (i)00.0%#DIV/0!#DIV/0!ROE per New York State Public Service Commission, Case No.0.00%
14Preferred StockLine 22 Col. (b)-0.0%0.000%0.00%ROE Cap10.87%
15Common StockLine 22 Col. (d)00.0%0.000%0.00%
(Lines 13 and 14,
16Total Capitalization00.0%Col. (j))#DIV/0!
Common EquityLong-term Debt
Less:
Accumulated
OtherCommonUnamortizedUnamortized LossLong-term Debt
Less: PreferredComprehensiveEquity forGains onUnamortized Debton Reacquiredfor
TotalStockIncomeCapitalizationTotalReacquired DebtExpenseDebtCapitalization
Col. (a) - Col.Col. (e) + Col.
MonthYear112-113, l.16, fn112-113, l.3, fn112-113, l.15, fn(b) - Col. (c)112-113, l.24, fn112-113, l.61, fn110-111, l.69, fn110-111, l.81, fn(f) - Col. (g) - (h)
17December2020-----
18March2021-----
19June2021-----
20September2021-----
21December2021-----
22Average-
(114-117c, sum
of lines 62, 63,
23Long Term Interest64, 65, 66)0
24Long-Term Debt(Line 22, Col. (i))0
25Long-term Debt Interest Rate(Line 23 / Line 24)#DIV/0!
26Preferred Dividends118-119c, l.29-
27Preferred Stock(Line 22 Col. (b))-
28Preferred Stock Rate(Line 26 / Line 27)0
Note A: The above common equity, preferred stock and long-term debt amounts are not used for capital structure purposes since the CSRA requires use of the NYPSC approved capital structure.
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Exhibit No. RG&E-003
True-up Adjustment
Page 14 of 16
Rochester Gas and Electric Corporation
Workpaper 7: True-up Adjustment for Schedule 19 Projects
Actual for the 12 Months Ended 12/31/2021
Debit amounts are shown as positive and credit amounts are shown as negative.
The Annual True-Up Adjustment ("ATU") component of the Formula Rate for each Year shall be determined as follows:
(i) In accordance with its formula rate protocols, RG&E shall recalculate its Annual Transmission
Revenue Requirement ("ATRR") for the previous calendar year based on its actual costs as reflected in its Form No. 1 and its books and records for that calendar year, consistent with FERC accounting policies.
(ii)Determine the difference between the Actual ATRR as determined in paragraph (i) above,
and actual revenues based upon the Projected ATRR for the previous calendar year
(iii)Multiply the ATRR Before Interest by (1+i)^24 months
Where:i =Average of the monthly rates from the middle of the Rate Year for which the ATU
is being calculated through the middle of the year in which the ATU is included in rates (24 months) The interest rates are initially estimated and then trued-up to actual
To the extent possible each input to the Formula Rate used to calculate the Actual ATRR
will be taken directly from the FERC Form No. 1 or will be reconcilable to the FERC Form 1
by the application of clearly identified and supported information. If the reconciliation
is provided through a worksheet included in the filed Formula Rate Template, the inputs to the worksheet must meet this transparency standard, and doing so will satisfy this transparency requirement for the amounts that are output from the worksheet and input to the main body of the Formula Rate.
Line
Interest
EstimatedActual InterestRate True-
Interest RateRateUp
1AATRR based on actual costs included for the previous calendar year0
2BRevenues based upon the Projected ATRR for the previous calendar year and excluding any true-up adjustment0
3CDifference (A-B)00
4DFuture Value Factor (1+i)^241.00001.00000
5ETrue-up Adjustment(C*D)00
6FInterest Rate True-up from Prior Periods0
7GATU Adjustment with Interest Rate True-up From Prior Periods0
Where:
i= average interest rate as calculated below
Interest on Amount of Refunds or SurchargesEstimatedActual
MonthlyMonthly
MonthYearInterest RateInterest Rate
8JulyYear 10.0000%0.0000%
9AugustYear 10.0000%0.0000%
10SeptemberYear 10.0000%0.0000%
11OctoberYear 10.0000%0.0000%
12NovemberYear 10.0000%0.0000%
13DecemberYear 10.0000%0.0000%
14JanuaryYear 20.0000%0.0000%
15FebruaryYear 20.0000%0.0000%
16MarchYear 20.0000%0.0000%
17AprilYear 20.0000%0.0000%
18MayYear 20.0000%0.0000%
19JuneYear 20.0000%0.0000%
20JulyYear 20.0000%0.0000%
21AugustYear 20.0000%0.0000%
22SeptemberYear 20.0000%0.0000%
23OctoberYear 20.0000%0.0000%
24NovemberYear 20.0000%0.0000%
25DecemberYear 20.0000%0.0000%
26JanuaryYear 30.0000%0.0000%
27FebruaryYear 30.0000%0.0000%
28MarchYear 30.0000%0.0000%
29AprilYear 30.0000%0.0000%
30MayYear 30.0000%0.0000%
31JuneYear 30.0000%0.0000%
32Average0.00000%0.00000%
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Exhibit RG&E-003
Depreciation Rates
Page 15 of 16
Rochester Gas and Electric Corporation
Workpaper 8: Electric and Common Depreciation and Amortization Rates
Actual for the 12 Months Ended 12/31/2021
FERC AccountDescriptionRate (Note 1)
Transmission
350Land Rights1.33%
352Structures and Improvements1.69%
353Station Equipment1.92%
354Towers and Fixtures2.00%
355Poles and Fixtures2.17%
356Overhead Conductors & Devices1.92%
357Underground Conduit1.57%
358Underground Conductors & Devices1.79%
359Roads and TrailsNA
Electric General and Intangible
302Franchises and ConsentsNA
303Intangible Plant14.29%
390Structures and Improvements2.18%
391Office Furniture and Equipment3.57%
391.2Computer Equipment14.29%
391.3Office Equipment2.77%
394Tools, Shop and Garage Equipment3.43%
395Laboratory Equipment0.96%
397Communication Equipment3.63%
397.1Communication Equipment - Overhead2.86%
398Miscellaneous Equipment6.67%
Common
302Franchises and ConsentsNA
303Intangible Plant13.09%
390Structures and Improvements2.98%
391Office Furniture and Equipment3.42%
391.2Computer Equipment13.09%
391.3Office Equipment1.09%
392.09Mini Passenger Vans10.00%
392.13Passenger Cars11.25%
392.32Full Size Pickups8.18%
392.33Light Duty Gas Powered Utility Trucks9.00%
392.34Heavy Duty Gas Powered Utility Trucks6.92%
392.36Mini Cargo Vans11.25%
392.37Full Size Cargo Vans10.00%
392.38Mini Pickups9.00%
Heavy Duty Diesel Powered Utility Trucks
392.39and Equipment6.92%
392.42Medium Duty Diesel Powered Utility Trucks7.50%
392.43Medium Duty Gas Power Utility Trucks8.18%
393Stores Equipment2.87%
394Tools, Shop and Garage Equipment2.91%
395Laboratory Equipment2.83%
396Power Operated Equipment7.69%
397Communication Equipment5.38%
398Miscellaneous Equipment6.25%
Note 1: The above depreciation rates cannot change absent Commission authorization
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor
Exhibit RG&E-003
Corrections
Page 16 of 16
Rochester Gas and Electric Corporation
Workpaper 9: Prior Period Corrections Actual for the 12 Months Ended 12/31/2021
Debit amounts are shown as positive and credit amounts are shown as negative.
(a)(b)
Calendar Year
Revenue
LineImpact ofRevenue
No.DescriptionSourceCorrectionRequirement
1Filing Name and Date
2Original Revenue Requirement0
3Description of Correction 10
4Description of Correction 20
5Total Corrections(Line 3 + Line 4)0
6Corrected Revenue Requirement(Line 2 + Line 5)0
7Total Corrections(Line 5)0
8Average Monthly FERC Refund RateNote A0.00%
9Number of Months of InterestNote B0
10(Line 7 * Line 8 *
Interest on CorrectionLine 9)0
11Sum of Corrections Plus Interest(Line 7 + Line 10)0
Notes:
A The interest rate on corrections will be the average monthly FERC interest rate for the period from the beginning of the year being
corrected through the end of the rate year where the correction is reflected in rates - the same as how interest on the Annual Trueup Adjustment is computed.
B The number of months in which interest is computed is from the middle of the rate year in which the correction is needed to the
middle of the rate year where the correction is reflected in rates - the same as how interest on the Annual True-up Adjustment is
computed.
Effective Date: 7/3/2023 - Docket #: ER23-1817-001 - Page 1
