NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.8.2.2 OATT Rate Schedule 19 Att 3 - Formula Rate Templa

Section 6.19.8.2.2 Formula Rate Template

Consolidated Edison Company of New York, Inc.

Transmission Formula Rate

Schedule 19 and Schedule 10 Projects

Actual or Projected for the 12 Months Ended December ….

Index

Worksheet Tab

Description

Annual Transmission Revenue Requirement for Schedule 19 and Schedule 10

Appendix A

Projects

Average Balances for Most Rate Base Items and Transmission Depreciation

and Amortization Expenses

RB Items

2a19

2a10

2b19

2b10

ADIT-Current Year (Schedule 19 Projects)

ADIT-Current Year (Schedule 10 Projects)

ADIT-Prior Year (Schedule 19 Projects)

ADIT-Prior Year (Schedule 10 Projects)

Current Year Average Accumulated Deferred Income Taxes

Prior Year Accumulated Deferred Income Taxes

2c19

2c10

2d19

ADIT Proration Projected (Schedule 19 Projects) Proration of Projected Accumulated Deferred Income Taxes

ADIT Proration Projected (Schedule 10 Projects) Proration of Projected Accumulated Deferred Income Taxes

ADIT Proration Actual (Schedule 19 Projects)

Proration of Actual Accumulated Deferred Income Taxes

2d10

3a19

3b10

ADIT Proration Actual (Schedule 10 Projects)

EADIT (Schedule 19 Projects)

Proration of Actual Accumulated Deferred Income Taxes

Excess Accumulated Deferred Income Tax Rate Base and Amortization

Permanent Book/Tax Differences

EADIT (Schedule 10 Projects)

IT Permanent Differences

Project Return (Schedule 19 Projects)

Return on Schedule 19 Projects

6a19

6b10

Project Cost Of Capital (Schedule 19 Projects)

Cost Of Capital (Schedule 10 Projects)

Schedule 19 Projects Cost of Capital

Schedule 10 Projects Cost of Capital

Annual True-up Adjustment (Schedule 19

Projects)

7a19

7b10

Schedule 19 Projects Annual True-up Adjustment

Schedule 10 Projects Annual True-up Adjustment

Annual True-up Adjustment (Schedule 10

Projects)

Depreciation Rates Approved by the Commission and Used to Determine

Schedule 19 Projects and Schedule 10 Projects Depreciation and Amortization

Expense

Depreciation Rates

Corrections

Prior Period Corrections

10a19

10b10

Schedule 19 Project ATRRs

Schedule 10 Project ATRRs

ROE Adder (Schedule 10 Projects)

ATRRs for Schedule 19 Projects

ATRRs for Schedule 10 Projects

ROE Adder for Schedule 10 Projects

Formula Rate - Non-Levelized

Transmission Formula Rate Template

Utilizing FERC Form 1 Data

Actual or Projected for the 12 Months Ended December ….

Consolidated Edison Company of New York, Inc.

Appendix A: Annual Transmission Revenue Requirement for Schedule 19 and Schedule 10 Projects

Thirteen Monthly Balances

Composite Depreciation Rates

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Line

Schedule 19 Projects

Schedule 10 Projects

Company Total

(where

applicable)

Form No. 1 or Transmission Formula

Rate Reference

Schedule 19

Projects

Schedule 10

Projects

No. RATE BASE (Note A):

Allocator (Note K)

GROSS PLANT IN SERVICE

Production

Transmission

Distribution

Electric General

Electric Intangible

Common

Worksheet 1, Line 14, Col. (c)

Worksheet 1, Line 14, Col. (d) or Col. (m)

Worksheet 1, Line 14, Col. (e)

Worksheet 1, Line 14, Col. (f)

Worksheet 1, Line 14, Col. (b)

Worksheet 1, Line 14, Col. (g)

(Sum of Lines 1 through 6)

S19 W/S

CP*S19 W/S

GP19=

GPE19=

#DIV/0!

S10 W/S

CP*S10 W/S

GP10=

#DIV/0!

TOTAL GROSS PLANT

Without Common - For Gross Plant Allocator Calculation Only

GPE10=

ACCUMULATED DEPRECIATION

Production

Transmission

Distribution

Electric General

Electric Intangible

Common

Worksheet 1, Line 28, Col. (c)

Worksheet 1, Line 28, Col. (d) or Col. (m)

Worksheet 1, Line 28, Col. (e)

Worksheet 1, Line 28, Col. (f)

Worksheet 1, Line 28, Col. (b)

Worksheet 1, Line 28, Col. (g)

(Sum of Lines 9 through 14)

S19 W/S

CP*S19 W/S

#DIV/0!

S10 W/S

CP*S10 W/S

#DIV/0!

15 TOTAL ACCUM. DEPRECIATION

NET PLANT IN SERVICE

Production

Transmission

Distribution

General

Intangible

Common

(Line 1 + Line 9)

(Line 2 + Line 10)

(Line 3 + Line 11)

(Line 4 + Line 12)

(Line 5 + Line 13)

#DIV/0!

(Line 6 + Line 14)

22 TOTAL NET PLANT

(Sum of Lines 16 through 21)

23 CWIP (Note O)

Worksheet 1, Line 42, Col. (g)

24 ABANDONNED PLANT

Worksheet 1, Line 42, Col. (n) or Col. (s)

ACCUMULATED DEFERRED INCOME TAXES

(Note B)

Accumulated Deferred Income Taxes

Worksheet 2a19 or 2a10, Line 11, Col. (g)

3a19 or 3b10-EDIT

#DIV/0!

Excess Accumulated Deferred Income Taxes

TOTAL ACCUMULATED DEFERRED INCOME

27 TAXES

(Line 25 - Line 26)

28 LAND HELD FOR FUTURE USE

OTHER RATE BASE ITEMS

Worksheet 1, Line 42, Col. (h) or (i)

Cash Working Capital

Materials & Supplies - Transmission

Materials and Supplies - Assigned to

(Line 49 times 45/360)

Worksheet 1, Line 42, Col. (k)

#DIV/0!

S19P

#DIV/0!

S10P

#DIV/0!

31 Construction

Worksheet 1, Line 42, Col. (l)

Worksheet 1, Line 42, Col. (m)

Worksheet 1, Line 42, Col. (q)

(Sum of Lines 29 through 33)

GP19

CP*S19 W/S

#DIV/0!

GP10

CP*S10 W/S

#DIV/0!

Prepayments

Unfunded Liabilities

34 TOTAL OTHER RATE BASE ITEMS

(Line 22 + Line 23 + Line 24 + Line 27 + Line 28

+ Line 34)

35 RATE BASE

#DIV/0!

Formula Rate - Non-Levelized

Rate Formula Template

Actual or Projected for the 12 Months Ended December ….

Utilizing FERC Form 1 Data

Consolidated Edison Company of New York, Inc.

Appendix A: Annual Transmission Revenue Requirement for Schedule 19 and Schedule 10 Projects

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Line

Schedule 10 Projects

Company Total

(where

applicable)

ANNUAL TRANSMISSION REVENUE

No. REQUIREMENT

Form No. 1 or Transmission Formula

Rate Reference

Schedule 19

Projects

Schedule 10

Projects

Allocator (Note K)

OPERATIONS AND MAINTENANCE

EXPENSES (Note M)

Transmission - Direct Assign

Transmission - Allocate

Less: EPRI Dues in Account 566

Subtotal - Transmission to Allocate

320-323.112.b fn

352-353.17.f

Line 37 - Line 38

320-323.197.b

352-353

S19P

#DIV/0!

S10P

#DIV/0!

40 Electric A&G

Less: EPRI Dues in A&G

Less: Regulatory Commission Expenses

Less: Property Insurance

Less: Account 930.2 Items

320-323.189.b

320-323.185.b

Note L

Adjusted Electric A&G

Plus: Transmission Related Regulatory

Line 40 - Line 41 - Line 42 - Line 43 - Line 44

350-351 fn

S19 W/S

S19P

#DIV/0!

S10 W/S

S10P

#DIV/0!

46 Expenses

Plus: Direct Assigned Regulatory

47 Commission Expenses

48 Plus: Property Insurance

49 TOTAL O&M

350-351 fn

320-323.185.b

Sum of Lines 36 through 48

GPE19

GPE10

#DIV/0!

DEPRECIATION AND AMORTIZATION EXPENSE

Transmission

Electric General

Common Electric (includes Intangible)

Amortization of Abandoned Plant

54 TOTAL DEPRECIATION

336.7f or Worksheet 1, Line 73 or Line 71

336.10 f

#DIV/0!

S19 W/S

#DIV/0!

S10 W/S

#DIV/0!

336.11.f

230b or Worksheet 1, Line 74 or Line 72

Sum of Lines 50 through 53

#DIV/0!

TAXES OTHER THAN INCOME TAXES

(TOTAL COMPANY)

LABOR RELATED

Payroll (Note D)

PLANT RELATED

Real Estate

Franchise Tax

Gross Receipts Tax

Other (Note E)

262-263.35+262-263.36. l

CP*S19 W/S

#DIV/0!

CP*S10 W/S

#DIV/0!

262-263.4.l

262-263.28.l

GP19

Note N

#DIV/0!

GP10

Note N

#DIV/0!

262-263

Sum of Lines 55 and 57 through 60

61 TOTAL OTHER TAXES

#DIV/0!

INCOME TAXES (Note F)

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

62 Composite Tax Rate = T

63 Gross-up Factor

64 Income Tax Factor

* p)}=

1 / (1 - T)

T/(1-T)

0.0000%

0.0000

Amortization of Investment Tax Credit (enter

65 negative)

Amortization of Excess Deferred Income Taxes

66 (enter negative)

67 Tax Effect of Permanent Differences

68 Income Tax Calculation

69 ITC adjustment

266-267.11. f, fn

Worksheet 3

Worksheet 4, Line 2 Col. (e)

(Line 74 * Line 64)

Calc

#DIV/0!

(Line 65 * Line 63)

Amortization of Excess Deferred Income Tax

70 Adjustment

71 Permanent Differences Tax Adjustment

72 TOTAL INCOME TAXES

(Line 66 * Line 63)

(Line 67 * Line 63)

Sum of Lines 68 through 71

Calc

#DIV/0!

RETURN (Note H)

Worksheet 5 19, Line 12, Col. (i) or Worksheet

6b 10, Line 1 * Line 35

Worksheet 5 19, Line 12, Col. (f) or Worksheet

6b 10, Line 3 * Line 35

Debt

Calc

#DIV/0!

Common Equity and Preferred Stock

#DIV/0!

75 TOTAL RETURN

Sum of Lines 73 through 74

ANNUAL TRANSMISSION REVENUE

REQUIREMENT BEFORE REVENUE

76 CREDITS

(Line 49 + Line 54 + Line 61 + Line 72 + Line

75)

#DIV/0!

77 REVENUE CREDITS

(Line 101)

ANNUAL TRANSMISSION REVENUE

78 REQUIREMENT (ATRR)

(Line 76 + Line 77)

79 CORRECTIONS

Worksheet 9, Line 11, Col. (b)

ANNUAL TRUE-UP ADJUSTMENT (ATU)

80 (Note G)

Worksheet 7a, Line 7 or Worksheet 7b,

Line 7

81 ATRR PLUS ATU AND CORRECTIONS

82 ROE Adder

Sum of Lines 78 through 80

#DIV/0!

Worksheet 10, Line 32

Sum of Lines 81 and 82

83 Total with ROE Adder

#DIV/0!

(Note P)

Formula Rate - Non-Levelized

Rate Formula Template

Actual or Projected for the 12 Months Ended December ….

Utilizing FERC Form 1 Data

Consolidated Edison Company of New York, Inc.

Appendix A: Annual Transmission Revenue Requirement for Schedule 19 and Schedule 10 Projects

SUPPORTING CALCULATIONS AND NOTES

Line

Schedule 19

Projects

Schedule 10

Projects

No. TRANSMISSION PLANT ALLOCATOR

82 Total Electric Plant

83 Total Transmission Plant

(Line 95)

(Line 2)

84 Schedule Specific Projects

85 Schedule Specific Projects Plant Allocator

(Line 84 / Line 83)

#DIV/0! S19P

#DIV/0! S10P

ELECTRIC WAGE AND SALARY

ALLOCATOR

Production

Transmission

Distribution

Other

354-355.20.b

354-355.21.b

354-355.23.b

354-355.24,25,26.b

Sum of Lines 86 through 89

(Line 87 / Line 90)

Total

91 Transmission Wage and Salary Allocator

#DIV/0!

T W/S

Schedule 19 Projects Wages and Salaries

92 (transmission wages and salary times S19P)

Schedule 19 Projects Wage and Salary

93 Allocator

Schedule 19 Projects Transmission Wage and

94 Salary Allocator

(Line 87 * Line 85)

(Line 92 / Line 90)

(Line 92 / Line 87)

#DIV/0!

S19 W/S

#DIV/0!

S10 W/S

S19 W/S T

S10 W/S T

ELECTRIC COMMON PLANT ALLOCATOR

(CE)

Electric

Gas

% Electric

#DIV/0!

200-201.3.c+6.c

200-201.3.d+6.d

CP=

Steam

Total (excludes common)

200-201.3.e+6.e

Sum of Lines 95 through 97

(Line 95 / Line 98)

Schedule 19

Projects

Schedule 10

Projects

REVENUE CREDITS

Account 454, Rent from Electric Property (Note

99 I)

300-301, fn

Account 456, Other Electric Revenue (Note J)

100

101 Total Revenue Credits

Formula Rate - Non-Levelized

Transmission Formula Rate Template

Utilizing FERC Form 1 Data

Actual or Projected for the 12 Months Ended December ….

Consolidated Edison Company of New York, Inc.

Appendix A: Annual Transmission Revenue Requirement for Schedule 19 and Schedule 10 Projects

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

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

Notes

All amounts shown are based on 13 month averages which monthly numbers are contained in footnotes to the FF1 (with the following exceptions: CWC in line 28, which is based upon one-eigth of

O&M,Accumulated Deferred Income Taxes in line 24 and Excess Accumulated Deferred Income Taxes in line 25, which are beginning/ending year averages and prorated amounts) .

The 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).

Cash Working Capital equals one-eighth (45 days) of O&M allocated to Schedule 19 or Schedule 10 Projects.

Includes only FICA and unemployment taxes.

For future use

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 =

SIT=

p =

0.00%

0.00% (State Income Tax Rate or Composite SIT)

0.00% (percent of federal income tax deductible for state purposes)

Include ATU for Year N with Projected ATRR for Year N+2

Debt cost rate = long-term interest / long term debt. Preferred cost rate = preferred dividends / preferred outstanding. For Schedule 19 Projects, the ROE is determined by the New York Public Utilities

Commission and capped by the ROE determined by FERC. The ROE Cap will be supported in the original filing and no change in ROE Cap may be made absent a filing with FERC. For Schedule 10 Projects,

the ROE will be supported in the original filing and no change in ROE Cap may be made absent a filing with FERC.

Includes revenue related to Schedule 19 Projects or Schedule 10 Projects only, such as pole attachments, rentals and special use.

Includes revenue related to Schedule 19 Projects or Schedule 10 Projects only.

The following acronyms are used for allocators:

CP= common plant allocator (allocate common plant and common expenses to total electric)

DA= direct assignment (the item is direct assigned to Schedule 19 Projects)

GP19 or GP10= gross plant allocator (allocated Schedule 19 Projects or Schedule 10 Projects gross plant as % of electric and common plant)

GPE 19 ot GPE 10= gross electric plant allocator (allocated Schedule 19 Projects or Schedule 10 Projects gross plant as % of total electric gross plant)

S19P or S10P= Schedule 19 Projects or Schedule 10 Projects plant allocator (Schedule 19 Projects or Schedule 10 Projects gross plant as % of total transmission gross plant)

Schedule 19 Projects or Schedule 10 Projects wage and salary allocator (Schedule 19 Projects or Schedule 10 Projects wages and salaries as % of total electric

S19 W/S or S10 W/S= wages and salaries)

Schedule 19 Projects or Schedule 10 Projects wages and salary allocator for transmission (Schedule 19 Projects or Schedule 10 Projects wages and salaries as

S19 W/S T or S10 W/S T a % of transmission wages and salaries)

NA= not applicable (the item is not applicable to Schedule 19 Projects or Scheduel 10 Projects)

T W/S= transmission wages and salaries as % of electric wages and salaries

Con Edison will exclude items in Account 930.2 shown on FF1 page 335 that are greater than $1 M and not directly or indirectly related to the provision of transmission services.

Con Edison either will direct assign O&M expense that have been tracked for the Schedule 19 Projects or Schedule 10 Projects or allocate transmission O&M to the Schedule 19 Projects or Schedule 10 Projects,

but not both.

In accordance with the NYISO OATT, Section 14.1.5, the gross receipts tax included in the ATRR for Schedule 19 and Schedule 10 Projects is as follows:

Schedule 19

0.00000%

Schedule 10

0.00000%

Gross receipt tax rate

Revenue requirement

Gross Receipts Tax

May include CWIP in rate base as authorized by FERC.

By project ATRRs are on Worksheet 10a for Schedule 19 Projects and Worksheet 10b for Schedule 10 Projects.

Effective Date: 8/22/2023 - Docket #: ER23-2212-001 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.8.2.2 OATT Rate Schedule 19 Att 3 - Formula Rate Templa

Consolidated Edison Company of New York, Inc.

Workpaper 1: Average Balances for Most Rate Base Items and Transmission Depreciation and Amortization Expenses

Actual or Projected for the 12 Months Ended December ….

Gross Operating Property

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

(l)

(m)

(n)

(o)

(p)

(q)

(r)

(s)

(t)

(u)

(v)

(w)

(x)

(y)

Total Company

Schedule 19 Projects

Schedule 10 Projects

Month

Electric Intangible

Production

204-207, line 46 fn

Transmission

Distribution

204-207, Line 75 fn

Electric General

204-207, l. 99 fn

Common

356 fn

Project 1

Project 2

Project 3

Project 4

Total

Sum of Columns (h)

through (l)

Project 1

Project 2

Project 3

Project 4

Total

Sum of Columns

(n) through (r)

FF1 Reference

204-207, line

204-207, line 58 fn

204-207, line 58 fn 204-207, line 58

Appendix A line

December '20

January '21

February

March

April

May

June

July

August

10 September

11 October

12 November

13 December '21

Average

Note: Exclude Asset Retirement Obligations

Accumulated Depreciation

Schedule 19 Projects

Schedule 10 Projects

Month

Electric Intangible

Production

Transmission

Distribution

Electric General

Common

Project 1

Project 2

Project 3

Project 4

Total

Sum of Columns (h)

Project 1

Project 2

Project 3

Project 4

Total

Sum of Columns

FF1 Reference

200-201 l. 18-c-d-e-f

219, lines. 20-24 fn

219, line 25 fn

219, line 26 fn

219, line 28 fn

355 fn

219, line 25 fn

Appendix A line

15 December '20

16 January '21

17 February

18 March

19 April

20 May

21 June

22 July

23 August

24 September

25 October

26 November

27 December '21

Average

Miscellaneous Rate Base Items

Schedule 19 Projects - CWIP Incentive

Unfunded Liabilities

Materials and

Supplies - Assigned

to Construction

Schedule 10

Project 4

Schedule 10

Project Total -

Materials

Supplies

Transmission

Accumulated

Provision for

Injuries and

Damages

Miscellaneous

Current and

Accrued

Project 1

216 fn

Project 2

216 fn

Project 3

216 fn

Project 4

216 fn

Total

Schedule 19 Projects

Land Held for Future Use Land Held for Future Use

Schedule 10 Projects

Schedule 19 Project 1

Abandoned Plant

Schedule 19 Project 2

Abandoned Plant

Schedule 19 Project 3

Abandoned Plant

Schedule 19 Project 4

Abandoned Plant

Schedule 19 Total -

Abandoned Plant

Schedule 10 Project 1

Abandoned Plant

Schedule 10 Project 2

Abandoned Plant

Project 3

Prepayments

Abandoned Plant Abandoned Plant Abandoned Plant

(Electric, Gas and

Month

Liabilities

Total

Sum of Columns (c)

through (f)

214, line 17 fn

214, line TBD

230b, line TBD

Sum of Columns (j)

through (m)

230b, line TBD

Sum of Columns

(o) through (r)

227, Line

227, line

110-111, line 57 fn

112-113, line

28 fn

Line 57 to Line Sum of Columns

(w) through (x)

FF1 Reference

216 fn

Appendix A line

29 December '20

30 January '21

31 February

32 March

33 April

34 May

35 June

36 July

37 August

38 September

39 October

40 November

41 December '21

42 Average

Schedule 10 Projects - CWIP Incentive

Month

Project 1

216 fn

Project 2

216 fn

Project 3

Project 4

Total

Sum of Columns (b)

FF1 Reference

Appendix A line

43 December '20

44 January '21

45 February

46 March

216 fn

47 April

48 May

49 June

50 July

51 August

52 September

53 October

54 November

55 December '21

56 Average

Unfunded Liabilities - Account 242

Employee Stock Based

Other

Month

Accrued Vacation

Total

Sum of Columns (b)

FF1 Reference

Appendix A line

57 December '20

58 January '21

59 February

60 March

61 April

62 May

63 June

64 July

65 August

66 September

67 October

68 November

69 December '21

70 Average

Schedule 10 Projects - Depreciation Expense

Project 1

336

Project 2

336

Project 3

336

Project 4

Total

FF1 Reference

336

Appendix A line

2021

Schedule 10 Projects - Amortization of Abandonned Plant

Project 1

230

Project 2

230

Project 3

230

Project 4

Total

FF1 Reference

Appendix A line

230

2021

Schedule 19 Projects - Depreciation Expense

Project 1

336

Project 2

336

Project 3

336

Project 4

Total

FF1 Reference

Appendix A line

336

2021

Schedule 19 Projects - Amortization of Abandonned Plant

Project 1

230

Project 2

230

Project 3

230

Project 4

Total

FF1 Reference

Appendix A line

230

2021

Consolidated Edison Company of New York, Inc.

Workpaper 2a19: Accumulated Deferred Income Taxes (ADIT) Worksheet - Current Year (Schedule 19 Projects)

Actual or Projected for the 12 Months Ended December ….

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 19

Projects

Plant

Labor

Total

ADIT

Nonprorated Items

Current Year

ADIT-190

ADIT-282

ADIT-283

Subtotal

Schedule 19 Projects W/S Allocator

GP Allocator

End of Year ADIT

(Line 24)

(Line 30)

(Line 38)

(Line 1 + Line 2 + Line 3)

Appendix A

#DIV/0!

Appendix A

#DIV/0!

(Line 4 * Line 5 or Line 6)

Worksheet 2b, Line 7

(Average of Line 7 + Line 8)

End of Previous Year ADIT

Average Beginning and End of Year

Prorated ADIT

From Worksheet 2c, Line 14, Col. (r) or Worksheet 2d, Line 13, Col. (n)

Total ADIT

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)

ADIT-190 - Includes Only Items Applicable to Schedule

19 Projects

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 19

Projects

Plant

Labor

Total

Excluded

Justification

12 Alternative Minimum Tax

13 Net Operating Loss

24 Total

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.

Consolidated Edison Company of New York, Inc.

Workpaper 2a19: Accumulated Deferred Income Taxes (ADIT) Worksheet - Current Year (Schedule 19 Projects)

(a)

ADIT- 282 - Includes Only Items Applicable to

Schedule 19 Projects

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 19

Projects

Total

Plant

Labor

Excluded

Justification

25 Accelerated Depreciation - Prorated

#DIV/0!

Worksheet 2c, Line 14, Col. (r)

30 Total

#DIV/0!

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.

Consolidated Edison Company of New York, Inc.

Workpaper 2a19: Accumulated Deferred Income Taxes (ADIT) Worksheet - Current Year (Schedule 19 Projects)

(a)

ADIT-283 - Includes Only Items Applicable to Schedule

19 Projects

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 19

Projects

Total

Plant

Labor

Excluded

Justification

38 Total

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.

Consolidated Edison Company of New York, Inc.

Workpaper 2a10: Accumulated Deferred Income Taxes (ADIT) Worksheet - Current Year (Schedule 10 Projects)

Actual or Projected for the 12 Months Ended December ….

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 10

Projects

Plant

Labor

Total

ADIT

Nonprorated Items

Current Year

ADIT-190

ADIT-282

ADIT-283

Subtotal

Schedule 10 Projects W/S Allocator

GP Allocator

End of Year ADIT

(Line 24)

(Line 30)

(Line 38)

(Line 1 + Line 2 + Line 3)

Appendix A

#DIV/0!

Appendix A

#DIV/0!

(Line 4 * Line 5 or Line 6)

Worksheet 2b, Line 7

(Average of Line 7 + Line 8)

End of Previous Year ADIT

Average Beginning and End of Year

Prorated ADIT

From Worksheet 2c, Line 14, Col. (r) or Worksheet 2d, Line 13, Col. (n)

Total ADIT

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)

ADIT-190 - Includes Only Items Applicable to Schedule

10 Projects

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 10

Projects

Plant

Labor

Total

Excluded

Justification

12 Alternative Minimum Tax

13 Net Operating Loss

24 Total

Instructions for Account 190:

1. ADIT items related only to Schedule 10 Projects are directly assigned to Column D

2. ADIT items related to Plant are included in Column E

3. ADIT items related to Labor are included in Column F

4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.

If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.

Consolidated Edison Company of New York, Inc.

Workpaper 2a10: Accumulated Deferred Income Taxes (ADIT) Worksheet - Current Year (Schedule 10 Projects)

(a)

ADIT- 282 - Includes Only Items Applicable to

Schedule 10 Projects

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 10

Projects

Total

Plant

Labor

Excluded

Justification

25 Accelerated Depreciation - Prorated

#DIV/0!

Worksheet 2c, Line 14, Col. (r)

30 Total

#DIV/0!

Instructions for Account 282:

1. ADIT items related only to Schedule 10 Projects are directly assigned to Column D

2. ADIT items related to Plant are included in Column E

3. ADIT items related to Labor are included in Column F

4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.

If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.

Consolidated Edison Company of New York, Inc.

Workpaper 2a10: Accumulated Deferred Income Taxes (ADIT) Worksheet - Current Year (Schedule 10 Projects)

(a)

ADIT-283 - Includes Only Items Applicable to Schedule

10 Projects

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 10

Projects

Total

Plant

Labor

Excluded

Justification

38 Total

Instructions for Account 283:

1. ADIT items related only to Schedule 10 Projects are directly assigned to Column D

2. ADIT items related to Plant are included in Column E

3. ADIT items related to Labor are included in Column F

4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.

If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.

Consolidated Edison Company of New York, Inc.

Workpaper 2b19: Accumulated Deferred Income Taxes (ADIT) Worksheet - Prior Year (Schedule 19 Projects)

Actual or Projected for the 12 Months Ended December ….

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 19

Projects

Plant

Labor

Total

ADIT

Nonprorated Items

Prior Year

ADIT-190

ADIT-282

ADIT-283

Subtotal

Schedule 19 Projects W/S Allocator

GP Allocator

(Line 20)

(Line 26)

(Line 34)

(Line 1 + Line 2 + Line 3)

Appendix A

#DIV/0!

Appendix A

(Line 4 * Line 5 or Line 6)

Prior Year 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)

ADIT-190 - Includes Only Items Applicable to Schedule

19 Projects

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 19

Projects

Plant

Labor

Total

Excluded

Justification

Alternative Minimum Tax

Net Operating Loss

20 Total

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.

Consolidated Edison Company of New York, Inc.

Workpaper 2b19: Accumulated Deferred Income Taxes (ADIT) Worksheet - Prior Year (Schedule 19 Projects)

(a)

(b)

(c)

(d)

(e)

(f)

)g)

(h)

ADIT- 282 - Includes Only Items Applicable to Schedule

19 Projects

Schedule 19

Projects

Plant

Labor

Excluded

Justification

21 Depreciation - Liberalized Depreciation - Prorated

#DIV/0!

Worksheet 2d, Line 13, Col. (n)

26 Total

#DIV/0!

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.

Consolidated Edison Company of New York, Inc.

Workpaper 2b19: Accumulated Deferred Income Taxes (ADIT) Worksheet - Prior Year (Schedule 19 Projects)

(a)

ADIT-283 - Includes Only Items Applicable to Schedule

19 Projects

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 19

Projects

Total

Plant

Labor

Excluded

Justification

34 Total

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.

Consolidated Edison Company of New York, Inc.

Workpaper 2b10: Accumulated Deferred Income Taxes (ADIT) Worksheet - Prior Year (Schedule 10 Projects)

Actual or Projected for the 12 Months Ended December ….

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 10

Projects

Plant

Labor

Total

ADIT

Nonprorated Items

Prior Year

ADIT-190

ADIT-282

ADIT-283

Subtotal

Schedule 10 Projects W/S Allocator

GP Allocator

(Line 20)

(Line 26)

(Line 34)

(Line 1 + Line 2 + Line 3)

Appendix A

#DIV/0!

Appendix A

(Line 4 * Line 5 or Line 6)

Prior Year 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)

ADIT-190 - Includes Only Items Applicable to Schedule

10 Projects

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 10

Projects

Plant

Labor

Total

Excluded

Justification

Alternative Minimum Tax

Net Operating Loss

20 Total

Instructions for Account 190:

1. ADIT items related only to Schedule 10 Projects are directly assigned to Column D

2. ADIT items related to Plant are included in Column E

3. ADIT items related to Labor are included in Column F

4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.

If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.

Consolidated Edison Company of New York, Inc.

Workpaper 2b10: Accumulated Deferred Income Taxes (ADIT) Worksheet - Prior Year (Schedule 10 Projects)

(a)

(b)

(c)

(d)

(e)

(f)

)g)

(h)

ADIT- 282 - Includes Only Items Applicable to Schedule

10 Projects

Schedule 10

Projects

Plant

Labor

Excluded

Justification

21 Depreciation - Liberalized Depreciation - Prorated

#DIV/0!

Worksheet 2d, Line 13, Col. (n)

26 Total

#DIV/0!

Instructions for Account 282:

1. ADIT items related only to Schedule 10 Projects are directly assigned to Column D

2. ADIT items related to Plant are included in Column E

3. ADIT items related to Labor are included in Column F

4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.

If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.

Consolidated Edison Company of New York, Inc.

Workpaper 2b10: Accumulated Deferred Income Taxes (ADIT) Worksheet - Prior Year (Schedule 10 Projects)

(a)

ADIT-283 - Includes Only Items Applicable to Schedule

10 Projects

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 10

Projects

Total

Plant

Labor

Excluded

Justification

34 Total

Instructions for Account 283:

1. ADIT items related only to Schedule 10 Projects are directly assigned to Column D

2. ADIT items related to Plant are included in Column E

3. ADIT items related to Labor are included in Column F

4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.

If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.

Consolidated Edison Company of New York, Inc.

Workpaper 2c19: Accumulated Deferred Income Taxes - Prorated Projection (Schedule 19 Projects)

Actual or Projected for the 12 Months Ended December ….

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

Rate Year = 2021

Account 282 (Note A)

(a)

(b)

Year

(c)

(d)

(e)

(f)

for

(g)

Beginning

Balance/

(h)

(i)

(j)

(k)

(l)

Plant

Allocation (j)

* (k)

(m)

(n)

(o)

(p)

Labor

(q)

Labor

Proration

(f) x (p)

(r)

Beginning Balance & Monthly Changes

Days in the Number of Days Total Days Weighting

Month

Schedule 19

Projects

Transmission Plant Related Gross Plant

Proration

(f) x (h)

Plant Proration Labor Related W/S Allocator

(f) x (l)

Total Transmission

Prorated Amount (i)

+ (m) + (q)

Remaining in

Year After

Current Month

in the

Projected

Rate Year

Allocator

(Appendix A)

(General and (Appendix A) Allocation

Common)

Projection Monthly Amount/

(d)/(e)

(n) * (o)

Ending Balance

December 31st balance of Prorated

ADIT (Note B)

January

February

March

April

May

June

July

August

September

October

November

December

Prorated Balance

2020

2021

100.00%

91.78%

84.11%

75.62%

67.40%

58.90%

50.68%

42.19%

33.70%

25.48%

16.99%

8.77%

#DIV/0!

335

365

#DIV/0!

365

307

276

246

215

185

154

123

365

0.27%

#DIV/0!

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

Note B: From Worksheet 2d-Prior Year ADIT Proration Actual

Consolidated Edison Company of New York, Inc.

Workpaper 2c10: Accumulated Deferred Income Taxes - Prorated Projection (Schedule 10 Projects)

Actual or Projected for the 12 Months Ended December ….

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

Rate Year = 2021

Account 282 (Note A)

(a)

(b)

Year

(c)

(d)

(e)

(f)

for

(g)

Beginning

Balance/

(h)

(i)

(j)

(k)

(l)

Plant

Allocation (j)

* (k)

(m)

(n)

(o)

(p)

Labor

(q)

Labor

Proration

(f) x (p)

(r)

Beginning Balance & Monthly Changes

Days in the Number of Days Total Days Weighting

Month

Schedule 10

Projects

Transmission Plant Related Gross Plant

Proration

(f) x (h)

Plant Proration Labor Related W/S Allocator

(f) x (l)

Total Transmission

Prorated Amount (i)

+ (m) + (q)

Remaining in

Year After

Current Month

in the

Projected

Rate Year

Allocator

(Appendix A)

(General and (Appendix A) Allocation

Common)

Projection Monthly Amount/

(d)/(e)

(n) * (o)

Ending Balance

December 31st balance of Prorated

ADIT (Note B)

January

February

March

April

May

June

July

August

September

October

November

December

Prorated Balance

2020

2021

100.00%

91.78%

84.11%

75.62%

67.40%

58.90%

50.68%

42.19%

33.70%

25.48%

16.99%

8.77%

-2,000,000

#DIV/0!

335

365

#DIV/0!

365

307

276

246

215

185

154

123

365

0.27%

-2,000,000

#DIV/0!

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

Note B: From Worksheet 2d-Prior Year ADIT Proration Actual

Consolidated Edison Company of New York, Inc

Workpaper 2d19: Accumulated Deferred Income Taxes - Actual Proration (Schedule 19 Projects)

Actual or Projected for the 12 Months Ended December ….

Year =

2021

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

Account 282 (Note A)

Days in Period

Projection - Proration of Projected Deferred Tax

Actual Activity - Proration of Projected Deferred Tax Activity and Averaging of Other Deferred Tax Activity

Activity

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

(l)

Difference between Actual activity (Col I)

projected and when projected activity

(m)

(n)

Preserve

proration when

Number of

Days

Remaining in Total Days in

Year After Projected Rate

Month's

Accrual of

Deferred

Taxes

Difference

between

projected

monthly and

actual monthly

actual monthly actual activity when is an increase while

Proration

Percentage

(c)/(d)

Projected

Monthly

Activity

Prorated

Amount

* (f)

Prorated Projected

Actual Monthly

and projected

monthly activity

are either both

increases or

decreases.

actual and

actual activity is a

Balance reflecting

Days in the

Month

(e) Balance

Sum

Activity

(table

projected activity decrease OR projected proration or averaging (n)

Year (Line 14,

Col b)

of (g)

below, grand total)

are either both

increases or

decreases.

activity is a decrease

while actual activity is

an increase.

+ (k) +((l) + (m))/2

activity

(i) -

(f)

(See Note A)

1 December 31st balance

2 January

3 February

4 March

5 April

6 May

7 June

8 July

9 August

10 September

11 October

12 November

13 December

14 Total

335

365

91.78%

84.11%

75.62%

67.40%

58.90%

50.68%

42.19%

33.70%

25.48%

16.99%

8.77%

#DIV/0!

365

307

276

246

215

185

154

123

0.27%

Gross Plant

Allocator

Plant Related (Appendix A) Total (d) * (e)

Labor Related

(General and W/S Allocator (Appendix

Schedule 19

Projects

Grand Total (b) +

(f) + (i)

Common)

Total (g) * (h)

Actual Monthly Activity

15 January

16 February

17 March

18 April

19 May

20 June

21 July

22 August

23 September

24 October

25 November

26 December

#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.

Consolidated Edison Company of New York, Inc

Workpaper 2d10: Accumulated Deferred Income Taxes - Actual Proration (Schedule 10 Projects)

Actual or Projected for the 12 Months Ended December ….

Year =

2021

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

Account 282 (Note A)

Days in Period

Projection - Proration of Projected Deferred Tax

Actual Activity - Proration of Projected Deferred Tax Activity and Averaging of Other Deferred Tax Activity

Activity

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

(l)

Difference between Actual activity (Col I)

projected and when projected activity

(m)

(n)

Preserve

proration when

Number of

Days

Remaining in Total Days in

Year After Projected Rate

Month's

Accrual of

Deferred

Taxes

Difference

between

projected

monthly and

actual monthly

actual monthly actual activity when is an increase while

Proration

Percentage

(c)/(d)

Projected

Monthly

Activity

Prorated

Amount

* (f)

Prorated Projected

Actual Monthly

and projected

monthly activity

are either both

increases or

decreases.

actual and

actual activity is a

Balance reflecting

Days in the

Month

(e) Balance

Sum

Activity

(table

projected activity decrease OR projected proration or averaging (n)

Year (Line 14,

Col b)

of (g)

below, grand total)

are either both

increases or

decreases.

activity is a decrease

while actual activity is

an increase.

+ (k) +((l) + (m))/2

activity

(i) -

(f)

(See Note A)

1 December 31st balance

2 January

3 February

4 March

5 April

6 May

7 June

8 July

9 August

10 September

11 October

12 November

13 December

14 Total

335

365

91.78%

84.11%

75.62%

67.40%

58.90%

50.68%

42.19%

33.70%

25.48%

16.99%

8.77%

#DIV/0!

365

307

276

246

215

185

154

123

0.27%

Gross Plant

Allocator

Plant Related (Appendix A) Total (d) * (e)

Labor Related

(General and W/S Allocator (Appendix

Schedule 10

Projects

Grand Total (b) +

(f) + (i)

Common)

Total (g) * (h)

Actual Monthly Activity

15 January

16 February

17 March

18 April

19 May

20 June

21 July

22 August

23 September

24 October

25 November

26 December

#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.

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: 8/22/2023 - Docket #: ER23-2212-001 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.8.2.2 OATT Rate Schedule 19 Att 3 - Formula Rate Templa

Consolidated Edison Company of New York, Inc.

Workpaper 3a19: Excess Accumulated Deferred Income Taxes (Schedule 19 Projects)

Resulting from Income Tax Rate Changes (Note A)

Actual or Projected for the 12 Months Ended December ….

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

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

(l)

(m)

(n)

Protected

(P)

Deficient or

Excess

Accumulated

Deferred Taxes

at December

31,

Adjusted

Deficient or

Excess

Accumulated

Deferred

Unprotected

Property

(UP)

Schedule 19

Projects

Allocation

Factors (Note

ADIT Balances

After

Remeasurement

(Note C)

ADIT Balances

Prior to

Remeasurement

Allocated to Unprotected

Schedule 19 Other (UO) Amortization

Adjustments After

Remeasurement

Balance at

December 31

Column (h) -

Column (j)

Amortization

Year

Balance at

December 31

Column (k) -

Column (l)

Line Description

Taxes

Projects

(Note B)

Year

Column (b) * Line Column (b) -

43 Column (c)

Column (d) +

Column (e)

Column (f) *

Column (g)

Deficient Deferred Income Taxes -

amortized to 410.1

FERC Account 190

0.000%

Total FERC Account 190

FERC Account 282

Depreciation - Liberalized Depreciation

0.000%

11 Total Account 282

FERC Account 283

0.000%

17 Total FERC Account 283

Subtotal Before Being Grossed up for

18 Income Taxes

19 Gross Up

Total Deficient Accumulated Deferred

20 Income Taxes - Account 182.3

Excess Accumulated Deferred Income

Taxes - amortized to 411.1

FERC Account 190

0.000%

23 Total Account 190

FERC Account 282

24 Depreciation - Liberalized Depreciation

0.000%

29 Total Account 282

FERC Account 283

0.000%

35 Total Account 283

Subtotal Before Being Grossed up for

36 Income Taxes

37 Gross Up

Total Excess Accumulated Deferred Income

38 Taxes - Account 254

39 Grand Total

40 Total Amortization

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

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

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

New nominal rate

Prior nominal rate

Remeasurement Factor

1.0%

100.0%

Note D:

Note E:

Note F:

Consolidated Edison Company of New York, Inc.

Workpaper 3b10: Excess Accumulated Deferred Income Taxes (Schedule 10 Projects)

Resulting from Income Tax Rate Changes (Note A)

Actual or Projected for the 12 Months Ended December ….

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

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

(l)

(m)

(n)

Protected

(P)

Deficient or

Excess

Accumulated

Deferred Taxes

at December

31,

Adjusted

Deficient or

Excess

Accumulated

Deferred

Unprotected

Property

(UP)

Schedule 10

Projects

Allocation

Factors (Note

ADIT Balances

After

Remeasurement

(Note C)

ADIT Balances

Prior to

Remeasurement

Allocated to Unprotected

Schedule 10 Other (UO) Amortization

Adjustments After

Remeasurement

Balance at

December 31

Column (h) -

Column (j)

Amortization

Year

Balance at

December 31

Column (k) -

Column (l)

Line Description

Taxes

Projects

(Note B)

Year

Column (b) * Line Column (b) -

43 Column (c)

Column (d) +

Column (e)

Column (f) *

Column (g)

Deficient Deferred Income Taxes -

amortized to 410.1

FERC Account 190

0.000%

Total FERC Account 190

FERC Account 282

Depreciation - Liberalized Depreciation

0.000%

11 Total Account 282

FERC Account 283

0.000%

17 Total FERC Account 283

Subtotal Before Being Grossed up for

18 Income Taxes

19 Gross Up

Total Deficient Accumulated Deferred

20 Income Taxes - Account 182.3

Excess Accumulated Deferred Income

Taxes - amortized to 411.1

FERC Account 190

0.000%

23 Total Account 190

FERC Account 282

24 Depreciation - Liberalized Depreciation

0.000%

29 Total Account 282

FERC Account 283

0.000%

35 Total Account 283

Subtotal Before Being Grossed up for

36 Income Taxes

37 Gross Up

Total Excess Accumulated Deferred Income

38 Taxes - Account 254

39 Grand Total

40 Total Amortization

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

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

New nominal rate

Prior nominal rate

Remeasurement Factor

1.0%

100.0%

Note D:

Note E:

Note F:

Consolidated Edison Company of New York, Inc.

Workpaper 4: Permanent Book/Tax Differences

Actual or Projected for the 12 Months Ended December ….

Schedule 19 Projects

(a)

(b)

(c)

(d)

(e)

Tax Effect of

Permanent

Book/Tax

AFUDC Equity

Other 2

Other 3

Total

Line #

Differences

FF1 Reference

Amount

336-337

Income Tax Effect

Sum of

Line 1 * Income

Tax Factor

Line 1 * Income

Tax Factor

Line 1 * Income

Tax Factor

Columns (b), (c)

and (d)

Ref

Schedule 10 Projects

(a)

(b)

(c)

(d)

(e)

Tax Effect of

Permanent

Book/Tax

AFUDC Equity

Other 2

Other 3

Total

Line #

Differences

FF1 Reference

336-337

Amount

Income Tax Effect

Sum of

Line 3 * Income

Tax Factor

Line 3 * Income

Tax Factor

Line 3 * Income

Tax Factor

Columns (b), (c)

and (d)

Ref

Consolidated Edison Company of New York, Inc.

Workpaper 5: Project Return (Schedule 19 Projects)

Actual or Projected for the 12 Months Ended December ….

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

(l)

(m)

(n)

(o)

13 Month Averages

Allocate Other Rate Base Items to Schedule 19 Projects

Accumulated

Deferred Income

Taxes - Using

Allocator

Land Held for

(Excess)/Deficient Future Use - Other Rate Base

Net General

Plant - Using

Allocator

Net Intangible Plant

Net Common

Abandoned

Plant - Using

Allocator

Gross Plant in

Service

Accumulated

Depreciation

Net Operating

Property

- Using Allocator Plant - - Using

ADIT - Using

Allocator

Using

Allocator

Items - Using

Allocator

Line #

Allocator

Calculated

#DIV/0!

Allocator

Line 6 * Col. (c)

#DIV/0!

CWIP

Total Rate Base

Sum of Col. (e)

Workpaper 1,

Line 14

Workpaper 1,

Line 28

Workpaper 1, Line Workpaper 1,

Line 6 * Col.

(c)

Reference

Col. (b) - Col. (d)

Line 6 * Col. (c)

#DIV/0!

Line 6 * Col. (c)

#DIV/0!

Line 42

Line 6 * Col. (c)

#DIV/0!

Line 6 * Col. (c)

#DIV/0!

Line 6 * Col. (c) through Col. (n)

Project

Grouping 1

#DIV/0!

Project

Grouping 2

#DIV/0!

Project

Grouping 3

Project

Grouping 4

#DIV/0!

Total

Ref

#DIV/0!

Appendix A, Line Appendix A, Line Appendix A, Line Workpaper 1, Line Workpaper 1,

Appendix A, Line

Appendix A, Appendix A, Line

Line 27 34

Line 42

Appendix A, Line 25

Weighted Preferred

and Common Equity

Rate

Preferred and

Common Equity

Return

Weighted Debt

Rate

Rate Base

WACC

Return

Debt Return

Attachment 6a

19, Line 4, Line

8, Line 12, or Col. (b) * Col.

Line 16

Attachment 6a 19,

Lines 2 + 3, Lines 6 +

7, Lines 10 + 11 or

Lines 14 + 15

Attachment 6a 19,

Line 1, Line 5,

Reference

Project

Grouping 1

Col. (o)

#DIV/0!

(c)

Col. (b) * Col. (e)

#DIV/0!

Line 9 or Line 13 Col. (b) * Col. (h)

#DIV/0!

Project

Grouping 2

#DIV/0!

Project

Grouping 3

Project

10 Grouping 4

12 Total

#DIV/0!

Schedule 19 Projects Included in Each Project Group

Project Project

Name Description

Gross

Investment

Project

Grouping 1

Project

Grouping 2

Project

Grouping 3

Project

Grouping 4

Consolidated Edison Company of New York, Inc.

Workpaper 6a19: Project Cost of Capital (Schedule 19 Projects)

Actual or Projected for the 12 Months Ended December ….

(a)

(b)

(c)

(Note A)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

Line #

Project 1

Long Term Debt

Preferred Stock

Common Stock

Capitalization

Cost Rates

WACC

Line 30, Col. (i)

Line 30, Col. (b)

Line 30, Col. (d)

0.0%

#DIV/0!

0.000% #DIV/0!

0.000%

(Lines 1 and 2,

Col. (j))

#DIV/0!

ROE per New York Public Service Commission, Case No.

ROE Ceiling

0.00%

10.87%

#DIV/0!

0.0%

0.00%

Total Capitalization

#DIV/0!

Project 2

Capitalization

Cost Rates

WACC

Long Term Debt

Preferred Stock

Common Stock

Line 30, Col. (i)

Line 30, Col. (b)

Line 30, Col. (d)

0.0%

#DIV/0!

0.000% #DIV/0!

0.000%

(Lines 5 and 6,

Col. (j))

#DIV/0!

ROE per New York Public Service Commission, Case No.

ROE Ceiling

0.00%

10.87%

#DIV/0!

0.00%

Total Capitalization

#DIV/0!

Project 3

Capitalization

Cost Rates

WACC

Long Term Debt

Preferred Stock

Common Stock

Line 30, Col. (i)

Line 30, Col. (b)

Line 30, Col. (d)

0.0%

#DIV/0!

0.000% #DIV/0!

0.000%

(Lines 9 and 10,

Col. (j))

#DIV/0!

ROE per New York Public Service Commission, Case No.

ROE Ceiling

0.00%

10.87%

#DIV/0!

0.00%

Total Capitalization

#DIV/0!

Project 4

Capitalization

Cost Rates

WACC

Long Term Debt

Preferred Stock

Common Stock

Line 30, Col. (i)

Line 30, Col. (b)

Line 30, Col. (d)

0.0%

#DIV/0!

0.000% #DIV/0!

0.000%

(Lines 13 and 14,

Col. (j))

#DIV/0!

ROE per New York Public Service Commission, Case No.

ROE Ceiling

0.00%

10.87%

#DIV/0!

0.00%

Total Capitalization

#DIV/0!

Common Equity

Less:

Accumulated

Other

Less: Preferred Comprehensive

Long-term Debt

Unamortized

Common Equity

for

Capitalization

Col. (a) - Col. (b)

- Col. (c)

Gains on

Reacquired

Debt

Unamortized Loss

on Reacquired

Debt

Unamortized

Debt Expense

Long-term Debt for

Capitalization

Total

Stock

Income

Total

Col. (e) + Col. (f) - Col. (g) -

(h)

Month

112-113, l.16, fn 112-113, l.3, fn

112-113, l.15, fn

112-113, l.24, fn 112-113, l.61, fn 110-111, l.69, fn 110-111, l.81, fn

17 December

18 January

19 February

20 March

21 April

22 May

23 June

24 July

25 August

26 September

27 October

28 November

29 December

30 Average

(114-117c, sum

of lines 62, 63,

31 Long Term Interest

32 Long-Term Debt

64, 65, 66)

(Line 30, Col. (i))

(Line 31 / Line

32)

33 Long-term Debt Interest Rate

34 Preferred Dividends

35 Preferred Stock

#DIV/0!

118-119c, l.29

(Line 30, Col. (b))

(Line 34 / Line

35)

36 Preferred Stock Rate

Note A: The common equity, preferred stock and long-term debt amounts are not used for capital structure purposes since the CSRA requires use of the NYPSC approved capital structure.

Consolidated Edison Company of New York, Inc.

Workpaper 6b10: Cost of Capital (Schedule 10 Projects)

Actual or Projected for the 12 Months Ended December ….

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

Line #

Capitalization

Cost Rates

WACC

Long Term Debt

Preferred Stock

Common Stock

Total Capitalization

Line 18, Col. (i)

Line 18, Col. (b)

Line 18, Col. (d)

#DIV/0!

0.000% #DIV/0!

11.100% #DIV/0!

#DIV/0!

(Note 1)

#DIV/0!

Note 1: The ROE includes the base ROE of 10.13% plus the RTO Participation Adder of 0.50%.

Common Equity

Less:

Long-term Debt

Accumulated

Other

Less: Preferred Comprehensive

Unamortized

Gains on

Reacquired

Debt

Common Equity

Unamortized Loss

on Reacquired

Debt

for

Unamortized

Debt Expense

Long-term Debt for

Capitalization

Total

Stock

Income

Capitalization

Col. (a) - Col. (b)

- Col. (c)

Total

Col. (e) + Col. (f) - Col. (g) -

(h)

Month

112-113, l.16, fn 112-113, l.3, fn

112-113, l.15, fn

112-113, l.24, fn 112-113, l.61, fn 110-111, l.69, fn 110-111, l.81, fn

December

January

February

March

April

10 May

11 June

12 July

13 August

14 September

15 October

16 November

17 December

18 Average

(114-117c, sum

of lines 62, 63,

19 Long Term Interest

20 Long-Term Debt

64, 65, 66)

(Line 18, Col. (i))

(Line 19 / Line

20)

21 Long-term Debt Interest Rate

22 Preferred Dividends

23 Preferred Stock

#DIV/0!

118-119c, l.29

(Line 18, Col. (b))

(Line 22 / Line

23)

24 Preferred Stock Rate

Consolidated Edison Company of New York, Inc.

Workpaper 7a19: Annual True-up Adjustment (Schedule 19 Projects)

Actual or Projected for the 12 Months Ended December ….

Schedule 19

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

The Annual True-Up Adjustment ("ATU") component of the Formula Rate for each Year shall be determined as follows:

(i)

In accordance with its formula rate protocols, Con Edison 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

Estimated

Interest Rate

Actual Interest

Rate

Interest

Rate True

ATRR based on actual costs included for the previous calendar year

Revenues based upon the Projected ATRR for the previous calendar year and excluding any true-up adjustment

Difference (A-B)

Future Value Factor (1+i)^24

True-up Adjustment (C*D)

1.0000

Interest Rate True-up from Prior Periods

ATU Adjustment with Interest Rate True-up From Prior Periods

Where:

i = average interest rate as calculated below

Interest on Amount of Refunds or Surcharges

Estimated

Actual

Monthly

Interest Rate

Monthly

Interest Rate

0.0000%

Month

July

August

10 September

11 October

12 November

13 December

14 January

15 February

16 March

17 April

18 May

19 June

20 July

21 August

22 September

23 October

24 November

25 December

26 January

27 February

28 March

Year

Year 1

Year 2

Year 3

0.0000%

29 April

30 May

31 June

32 Average

0.00000%

Consolidated Edison Company of New York, Inc.

Workpaper 7b10: Annual True-up Adjustment (Schedule 10 Projects)