NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Section 6.19.9.2.2 Formula Rate Template
Central Hudson Gas and Electric Corporation
Transmission Formula Rate
Schedule 19 Projects
Projected ATRR or Actual ATRR for the 12 Months Ended 12/31/XXXX
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 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 Requirement by Project
6Project Cost Of CapitalSchedule 19 Projects Cost of Capital
7Annual True-up Adjustment Annual True-up Adjustment
Depreciation Rates Approved by the Commission and Used to Determine
8Depreciation RatesSchedule 19 Projects Depreciation and Amortization Expense
9CorrectionsPrior Period Corrections
Effective Date: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Formula Rate - Non-LevelizedTransmission Formula Rate TemplateProjected ATRR or Actual ATRR for the 12 Mon
Utilizing FERC Form 1 Data
Central Hudson Gas and Electric Corporation
Appendix A: Annual Transmission Revenue Requirement for Schedule 19 Projects
Thirteen Monthly Balances
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 14, Col. (c)0NA0
Worksheet 1, Line 14, Col. (d) or Col.
2Transmission(m)0DA0
3DistributionWorksheet 1, Line 14, Col. (e)0NA0
4Electric GeneralWorksheet 1, Line 14, Col. (f)0S19 W/S#DIV/0!#DIV/0!
5Electric IntangibleWorksheet 1, Line 14, Col. (b)0S19 W/S#DIV/0!#DIV/0!
6CommonWorksheet 1, Line 14, 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 28, Col. (c)-NA0
Worksheet 1, Line 28, Col. (d) or Col.
10Transmission(m)-DA-
11DistributionWorksheet 1, Line 28, Col. (e)-NA0
12Electric GeneralWorksheet 1, Line 28, Col. (f)-S19 W/S#DIV/0!#DIV/0!
13Electric IntangibleWorksheet 1, Line 28, Col. (b)-S19 W/S#DIV/0!#DIV/0!
14CommonWorksheet 1, Line 28, 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 42, Col. (g)NA-
24ABANDONNED PLANTWorksheet 1, Line 42, 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
27TOTAL ACCUMULATED DEFERRED INCOME TAXES(Line 25 - Line 26)#DIV/0!
28LAND HELD FOR FUTURE USEWorksheet 1, Line 42, Col. (h) or (i)0DA0
OTHER RATE BASE ITEMS
29Cash Working Capital(Line 49 times 45/360)NA#DIV/0!
30Materials & Supplies - TransmissionWorksheet 1, Line 42, Col. (k)0S19P#DIV/0!#DIV/0!
31Materials and Supplies - Assigned to ConstructionWorksheet 1, Line 42, Col. (l)0CP*GPE#DIV/0!#DIV/0!
32PrepaymentsWorksheet 1, Line 42, Col. (m)0CP*GPE#DIV/0!#DIV/0!
33Unfunded LiabilitiesWorksheet 1, Line 42, Col. (n)-CP*S19 W/S#DIV/0!#DIV/0!
34TOTAL OTHER RATE BASE ITEMS(Sum of Lines 29 through 33)0#DIV/0!
(Line 22 + Line 23 + Line 24 + Line 27 +
35RATE BASELine 28 + Line 34)#DIV/0!
Effective Date: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Formula Rate - Non-LevelizedRate Formula TemplateProjected ATRR or Actual ATRR for the 12 Months Ended 12/31/XXXX
Utilizing FERC Form 1 Data
Central Hudson Gas and Electric Corporation
Appendix A: Annual Transmission Revenue Requirement for Schedule 19 Projects
(1)(2)(3)(4)(5)
Line
Company Total
Form No. 1 or Transmission(whereSchedule 19
No.ANNUAL TRANSMISSION REVENUE REQUIREMENTFormula Rate Referenceapplicable)Allocator (Note K)Projects
OPERATIONS AND MAINTENANCE EXPENSES (Note M)
36Transmission - Direct Assign320-323.112.b fnNADA0
37Transmission - Allocate320-323.112.b0
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!
46Plus: Transmission Related Regulatory Expenses350-351 fn0S19P#DIV/0!#DIV/0!
47Plus: Direct Assigned Regulatory Commission Expenses350-351 fnNADA0
48Plus: Property InsuranceLine 430GPE#DIV/0!#DIV/0!
49TOTAL O&MSum of Lines 36 through 48NA#DIV/0!
DEPRECIATION AND AMORTIZATION EXPENSE
50Transmission336.7.f, fn0DA0
51Electric General336.10 f0S19 W/S#DIV/0!#DIV/0!
52Common Electric (includes Intangible)336.11.f0S19 W/S#DIV/0!#DIV/0!
53Amortization of Abandoned Plant230 fnNADA
54TOTAL DEPRECIATIONSum of Lines 50 through 530#DIV/0!
TAXES OTHER THAN INCOME TAXES (TOTAL
COMPANY)
LABOR RELATED
55Payroll (Note D)262-2630S19 W/S#DIV/0!#DIV/0!
56PLANT RELATED
57Real Estate262-2630CP*GPE#DIV/0!#DIV/0!
58Franchise Tax262-2630CP*GPE#DIV/0!#DIV/0!
59Gross Receipts TaxNote N0
60Other262-26300
61TOTAL OTHER TAXESSum of Lines 55 and 57 through 600#DIV/0!
INCOME TAXES (Note F)
T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT
62Composite Tax Rate = T* FIT * p)}=0.0000%
63Gross-up Factor1 / (1 - T)0.0000
64Income Tax FactorT/(1-T)0.0000
65Amortization of Investment Tax Credit (enter negative)266-267, fnNADA0
Amortization of Excess Deferred Income Taxes (enter
66negative)Worksheet 3NADA0
67Tax Effect of Permanent DifferencesWorksheet 4, Line 2 Col. (e)NADA-
68Income Tax Calculation(Line 74 * Line 64)NACalc#DIV/0!
69ITC adjustment(Line 65 * Line 63)NACalc0
70Amortization of Excess Deferred Income Tax Adjustment(Line 66 * Line 63)NACalc0
71Permanent Differences Tax Adjustment(Line 67 * Line 63)NACalc0
72TOTAL INCOME TAXESSum of Lines 68 through 71NA#DIV/0!
RETURN (Note H)
73DebtWorksheet 5, Line 12, Col. (i)NACalc#DIV/0!
74Common Equity and Preferred StockWorksheet 5, Line 12, Col. (f)NACalc#DIV/0!
75TOTAL RETURNSum of Lines 73 through 74NA#DIV/0!
ANNUAL TRANSMISSION REVENUE REQUIREMENT(Line 49 + Line 54 + Line 61 + Line 72 +
76BEFORE REVENUE CREDITSLine 75)NA#DIV/0!
77REVENUE CREDITS(Line 102)NA-
ANNUAL TRANSMISSION REVENUE REQUIREMENT
78(ATRR)(Line 76 + Line 77)NA#DIV/0!
79CORRECTIONSWorksheet 9, Line 11, Col. (b)NA0
80ANNUAL TRUE-UP ADJUSTMENT (ATU) (Note G)Worksheet 7, Line 7NA0
81ATRR PLUS ATU AND CORRECTIONSSum of Lines 78 through 80NA#DIV/0!
Effective Date: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Formula Rate - Non-LevelizedRate Formula TemplateProjected ATRR or Actual ATRR for the 12 Months Ended 12/31/XXXX
Utilizing FERC Form 1 Data
Central Hudson Gas and Electric Corporation
Appendix A: Annual Transmission Revenue Requirement for Schedule 19 Projects
SUPPORTING CALCULATIONS AND NOTES
Line
No. TRANSMISSION PLANT ALLOCATOR
82Total Electric Plant(Line 96)0
83Total Transmission Plant(Line 2)0
84Schedule 19 Projects(Line 2)0
85Schedule 19 Projects Plant Allocator(Line 84 / Line 83)#DIV/0! S19P
86Transmission Plant Allocator(Line 83 / Line 82)#DIV/0!TP
ELECTRIC WAGE AND SALARY ALLOCATOR
87Production354-355.20.b0
88Transmission354-355.21.b0
89Distribution354-355.23.b0
90Other (Non-A&G)354-355.24,25,26.b0
91TotalSum of Lines 87 through 900
92Transmission Wage and Salary Allocator(Line 88 / Line 91)#DIV/0!T W/S
Schedule 19 Projects Wages and Salaries (transmission
93wages and salary times S19P)(Line 88 * Line 85)#DIV/0!
94Schedule 19 Projects Wage and Salary Allocator(Line 93 / Line 91)#DIV/0!S19 W/S
Schedule 19 Projects Transmission Wage and Salary
95Allocator(Line 93 / Line 88)#DIV/0!S19 W/S T
ELECTRIC COMMON PLANT ALLOCATOR (CE)% Electric
96Electric200-201.3.c+6.c0
97Gas200-201.3.d+6.d0CP=#DIV/0!
98OtherNA0(Line 96 / Line 99)
99TotalSum of Lines 96 through 980
REVENUE CREDITS
100Account 454, Rent from Electric Property (Note I)300-301, fn-
Account 456, Other Electric Revenue (Note J)
101300-301, fn-
102Total Revenue Credits-
Effective Date: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
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
A 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-eighth O&M, and
Accumulated Deferred Income Taxes in line 24 and Excess Accumulated Deferred Income Taxes in line 25, which are beginning/ending year averages or prorated amounts).
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 inROE 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=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)
Schedule 19 Projects wages and salary allocator for transmission (Schedule 19 Projects wages and salaries as a % of transmission wages and
S19 W/STsalaries)
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
LCentral Hudson 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.
MCentral Hudson either will direct assign O&M expense that have been tracked for the Schedule 19Projects or allocate transmission O&M to the Schedule 19 Projects, but not both.
NIn accordance with the NYISO OATT, Section 14.1.5.1, the gross receipts tax included in the ATRR for Schedule 19 Projects 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: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Central Hudson Gas and Electric Corporation
Workpaper 1: Average Balances for Most Rate Base Items
Projected ATRR or Actual ATRR for the 12 Months Ended 12/31/XXXX
Gross Operating Property
(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)(l)(m)(n)
Schedule 19 Projects
MonthElectric 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 fn356 fn204-207, line 58 fn204-207, line 58 fn204-207, line 58 fn204-207, line 58 fn204-207, line 58 fnSum of Columns (h)through (l)
Appendix A line #512346222222
1December '20-----------
2January '21-----------
3February-----------
4March-----------
5April-----------
6May-----------
7June-----------
8July-----------
9August-----------
10September----------
11October-----------
12November----------
13December '21----------
14Average---00000000-
Note: Exclude Asset Retirement Obligations
Accumulated Depreciation
Schedule 19 Projects
MonthElectric IntangibleProductionTransmissionDistributionElectric GeneralCommonProject 1Project 2Project 3Project 4Total
FF1 Reference200-201 l. 18219, lines. 20-24 fn219, line 25 fn219, line 26 fn219, line 28 fn356 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
15December '20----------
16January '21----------
17February----------
18March----------
19April----------
20May----------
21June----------
22July----------
23August-----------
24September----------
25October-----------
26November----------
27December '21----------
28Average0-0000000000
Miscellaneous Rate Base Items
Unfunded Liabilities
Schedule 19 Projects - CWIP Incentive
Transmission Land HeldSchedule 19 Projects -Schedule 19 Projects -Materials & Supplies -Materials and Supplies -
Project 1Project 2Project 3Project 4Totalfor Future UseLand Held for Future UseAbandoned PlantTransmissionAssigned to ConstructionPrepaymentsAccumulated Provision for
(Electric, Gas and Steam)
Monthnjuries and Damages
FF1 Reference216 fn216 fn216 fn216 fn216 fn216 fn214, line TBD fn214, line TBD230b, line TBD227, Line 8 fn227, line 5 fn110-111, line 57 fn112-113, line 28 fn
Appendix A line #232323232323282824303132
29December '20------------
30January '21------------
31February------------
32March------------
33April------------
34May------------
35June------------
36July------------
37August------------
38September------------
39October------------
40November------------
41December '21------------
42Average0000000000000
1-RB Items
Effective Date: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Central Hudson Gas and Electric Corporation
Workpaper 2a: Accumulated Deferred Income Taxes (ADIT) Worksheet - Current Year
Projected ATRR or Actual ATRR for the 12 Months Ended 12/31/XXXX
(a)(b)(c)(d)(e)(f)(g)(h)
Schedule 19
ProjectsPlantLaborTotal
Nonprorated ItemsRelatedRelatedADIT
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 ADIT#DIV/0!#DIV/0!#DIV/0!#DIV/0!Worksheet 2b, Line 7
9Average Beginning and End of Year#DIV/0!#DIV/0!#DIV/0!#DIV/0!(Average of Line 7 + Line 8)
10Prorated ADIT#DIV/0!From 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 toSchedule 19
Schedule 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.
Central Hudson 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
25Accelerated Depreciation - Prorated00000Worksheet 2c, Line 14, Col. (r)
2600
270
280
2900000
30Total00000
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.
Central Hudson 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 toSchedule 19
Schedule 19 ProjectsTotalProjectsPlantLabor
ExcludedRelatedJustification
310000
3200
330
340
350
360
370
38Total00000
Instructions for Account 283:
1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
2a-ADIT Current Year
Effective Date: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Central Hudson Gas and Electric Corporation
Workpaper 2b: Accumulated Deferred Income Taxes (ADIT) Worksheet - Prior Year
Projected ATRR or Actual ATRR for the 12 Months Ended 12/31/XXXX
(a)(b)(c)(d)(e)(f)(g)(h)
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)(h)
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.
Central Hudson Gas and Electric Corporation
Workpaper 2b: Accumulated Deferred Income Taxes (ADIT) Worksheet - Prior Year
(a)(b)(c)(d)(e)(f)(g)(h)
ADIT- 282 - Includes Only Items Applicable toSchedule 19
Schedule 19 ProjectsProjectsPlantLabor
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.
Central Hudson Gas and Electric Corporation
Workpaper 2b: Accumulated Deferred Income Taxes (ADIT) Worksheet - Prior Year
(a)(b)(c)(d)(e)(f)(g)(h)
ADIT-283 - Includes Only Items Applicable to ScheduleSchedule 19
19 ProjectsTotalProjectsPlantLabor
ExcludedRelatedRelatedRelatedJustification
270000
2800
290
300
310
320
330
34Total00000
Instructions for Account 283:
1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D
2. ADIT items related to Plant are included in Column E
3. ADIT items related to Labor are included in Column F
4. Deferred income taxes arise when items are included in taxable income in different periods than they are included in book income.
If the item giving rise to the ADIT is not included in the annual transmission revenue requirement ("ATRR"), the associated ADIT amount shall be excluded.
Effective Date: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Central Hudson Gas and Electric Corporation
Workpaper 2d: Accumulated Deferred Income Taxes - Actual Proration
Projected ATRR or Actual ATRR for the 12 Months Ended 12/31/XXXX
Year =
Debit amounts are shown as positive and credit amounts are shown as negative.
Account 282 (Note A)
Effective Date: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Days in Period
(a)(b)(c)(d)(e)
Projection - Proration of Projected Deferred Tax
Activity
(f)(g)(h)
Actual Activity - Proration of Projected Deferred Tax Activity and Averaging of Other Deferred Tax Activity
(i)(j)(k)(l)(m)(n)
Difference between Actual activity (Col I)
Effective Date: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Month
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
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
Number of
Days
Remaining in Total Days in
Days in theYear After Projected Rate
MonthMonth'sYear (Line 14,
Accrual ofCol b)
Deferred
Taxes
31335365
28307365
31276365
30246365
31215365
30185365
31154365
31123365
3093365
3162365
3032365
311365
365
Schedule 19
ProjectsPlant Related
00
00
00
00
00
00
00
00
00
00
00
0 0
ProrationProjectedProrated
PercentageMonthlyAmount(e)
(c)/(d)Activity* (f)
91.78%00
84.11%00
75.62%00
67.40%00
58.90%00
50.68%00
42.19%00
33.70%00
25.48%00
16.99%00
8.77%00
0.27%00
00
Gross PlantLabor Related
Allocator(General and
(Appendix A) Total (d) * (e)Common)
#DIV/0!#DIV/0!0
#DIV/0!#DIV/0!0
#DIV/0!#DIV/0!0
#DIV/0!#DIV/0!0
#DIV/0!#DIV/0!0
#DIV/0!#DIV/0!0
#DIV/0!#DIV/0!0
#DIV/0!#DIV/0!0
#DIV/0!#DIV/0!0
#DIV/0!#DIV/0!0
#DIV/0!#DIV/0!0
#DIV/0! #DIV/0! 0
Difference
between
Prorated ProjectedActual Monthly Activityprojected
BalanceSum(table below, grandmonthly and
of (g)total)actual monthly
activity(i) -
(f)
0
0#DIV/0!#DIV/0!
0#DIV/0!#DIV/0!
0#DIV/0!#DIV/0!
0#DIV/0!#DIV/0!
0#DIV/0!#DIV/0!
0#DIV/0!#DIV/0!
0#DIV/0!#DIV/0!
0#DIV/0!#DIV/0!
0#DIV/0!#DIV/0!
0#DIV/0!#DIV/0!
0#DIV/0!#DIV/0!
0#DIV/0!#DIV/0!
#DIV/0!#DIV/0!
W/S Allocator (Appendix
A)Total (g) * (h)
#DIV/0!#DIV/0!
#DIV/0!#DIV/0!
#DIV/0!#DIV/0!
#DIV/0!#DIV/0!
#DIV/0!#DIV/0!
#DIV/0!#DIV/0!
#DIV/0!#DIV/0!
#DIV/0!#DIV/0!
#DIV/0!#DIV/0!
#DIV/0!#DIV/0!
#DIV/0!#DIV/0!
#DIV/0! #DIV/0!
Preserve proration
when actual
monthly and
projected monthly
activity are either
both increases or
decreases.
(See Note A)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Grand Total (b) +
(f) + (i)
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
projected andwhen projected activity
actual activity whenis an increase while
actual andactual activity is aBalance reflecting
projected activity decrease OR projected proration or averaging (n)
are either bothactivity is a decrease+ (k) +((l) + (m))/2
increases orwhile actual activity is
decreases.an increase.
(See Note A)(See Note A)
0
#DIV/0!#DIV/0!#DIV/0!
#DIV/0!#DIV/0!#DIV/0!
#DIV/0!#DIV/0!#DIV/0!
#DIV/0!#DIV/0!#DIV/0!
#DIV/0!#DIV/0!#DIV/0!
#DIV/0!#DIV/0!#DIV/0!
#DIV/0!#DIV/0!#DIV/0!
#DIV/0!#DIV/0!#DIV/0!
#DIV/0!#DIV/0!#DIV/0!
#DIV/0!#DIV/0!#DIV/0!
#DIV/0!#DIV/0!#DIV/0!
#DIV/0!#DIV/0!#DIV/0!
#DIV/0! #DIV/0!
Effective Date: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Central Hudson Gas and Electric Corporation
Workpaper 3: Excess Accumulated Deferred Income Taxes
Resulting from Income Tax Rate Changes (Note A)
Projected ATRR or Actual ATRR for the 12 Months Ended 12/31/XXXX
Debit amounts are shown as positive and credit amounts are shown as negative.
(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)(l)(m)(n)
Protected(P)
Deficient orAdjustedUnprotected
ExcessDeficient orSchedule 19Property
ADIT BalancesAccumulatedExcessProjects(UP)
ADIT BalancesAfterDeferred TaxesAccumulatedAllocationAllocated toUnprotected
Prior toRemeasurementat DecemberAdjustments AfterDeferredFactors (NoteSchedule 19Other (UO)AmortizationBalance atAmortizationBalance at
Line DescriptionRemeasurement(Note C)31,RemeasurementTaxesB)ProjectsNote B)YearDecember 31YearDecember 31`
Column (b) * LineColumn (b) -Column (d) +Column (f) *Column (h) -Column (k) -
43Column (c)Column (e)Column (g)Column (j)Column (l)
Deficient Deferred Income Taxes -
amortized to 410.1
FERC Account 190
1000000.000%00000
2000000.000%00000
3000000.000%00000
4000000.000%00000
5000000.000%00000
6 Total FERC Account 1900000000000
FERC Account 282
7 Depreciation - Liberalized Depreciation000000.000%00000
8000000.000%00000
9000000.000%00000
10000000.000%00000
11 Total Account 2820000000000
FERC Account 283
12000000.000%00000
13000000.000%00000
14000000.000%00000
15000000.000%00000
16000000.000%00000
17 Total FERC Account 2830000000000
Subtotal Before Being Grossed up for
18Income Taxes0000000
19 Gross Up00000
Total Deficient Accumulated Deferred
20Income Taxes - Account 182.300000
Excess Accumulated Deferred Income
Taxes - amortized to 411.1
FERC Account 190
21000000.000%00000
22000000.000%00000
23 Total Account 1900000000000
FERC Account 282
24 Depreciation - Liberalized Depreciation000000.000%0P0000
25000000.000%00000
26000000.000%00000
27000000.000%00000
28000000.000%00000
29 Total Account 2820000000000
FERC Account 283
30000000.000%00000
31000000.000%00000
32000000.000%00000
33000000.000%00000
34000000.000%00000
35 Total Account 2830000000000
Subtotal Before Being Grossed up for
36Income Taxes0000000
37 Gross Up00000
Total Excess Accumulated Deferred Income
38Taxes - Account 25400000
39 Grand Total00000
40 Total Amortization00
Note A: Includes Excess Deferred Income Tax Regulatory Assets or Liabilities and the associated amortization arising from income tax rate changes in the future. This sheet will be populated and replicated for any future change in federal, state or local income tax rates.
Note B: The allocation factors used to allocate total excess accumulated deferred income taxes to local transmission projections are (to be completed when used)
Note C: Remeasurement Factor equals the ratio of the current nominal tax rate to the prior nominal tax rate
41New nominal rate1.0%
42Prior nominal rate1.0%
43Remeasurement Factor100.0%
Note D:
Note E:Note F:
Effective Date: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Central Hudson Gas and Electric Corporation
Workpaper 4: Permanent Book/Tax Differences
jected ATRR or Actual ATRR for the 12 Months Ended 12/31/XX
Line #(a)(b)(c)(d)(e)
Tax Effect ofAFUDC EquityOther 2Other 3Total
PermanentSchedule 19
Book/TaxProjects
Line #Differences
FF1 Reference336-337
1Amount-00-
2Income Tax Effect-00-
Sum of
Line 1 * IncomeLine 1 * IncomeLine 1 * IncomeColumns (b), (c)
RefTax FactorTax FactorTax Factorand (d)
4-IT Permanent Differences
Effective Date: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Central Hudson Gas and Electric Corporation
Workpaper 5: Project Return
Projected ATRR or Actual ATRR for the 12 Months Ended 12/31/XXXX
(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)(l)(m)(n)(o)
13 Month AveragesAllocate Other Rate Base Items to Schedule 19 Projects
AccumulatedLand Held for
Net GeneralNet Intangible PlantNet CommonAbandonedDeferred Income(Excess)/DeficientFuture Use -Other Rate Base
Gross Plant inAccumulatedNet OperatingPlant - Using-- Using AllocatorPlant - - UsingPlant - UsingTaxes - UsingADIT - UsingUsingItems - Using
Line #ServiceAllocatorDepreciationPropertyAllocatorAllocatorCWIPAllocatorAllocatorAllocatorAllocatorAllocatorTotal Rate Base
Workpaper 1,Workpaper 1,Workpaper 1, LineWorkpaper 1,Line 6 * Col.Sum of Col. (e)
ReferenceLine 14CalculatedLine 28Col. (b) - Col. (d)Line 6 * Col. (c)Line 6 * Col. (c)Line 6 * Col. (c)42Line 42Line 6 * Col. (c)Line 6 * Col. (c)(c)Line 6 * Col. (c)through Col. (n)
1ProjectGrouping 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!
3ProjectGrouping 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!
6Total-#DIV/0!--#DIV/0!#DIV/0!#DIV/0!00#DIV/0!0-#DIV/0!#DIV/0!
Appendix A, LineAppendix A, LineWorkpaper 1, LineWorkpaper 1,Appendix A, LineAppendix A,Appendix A, Line
Ref19Appendix A, Line 202142Line 42Appendix A, Line 2526Line 2734
Weighted PreferredPreferred and
and Common EquityCommon EquityWeighted Debt
Rate BaseWACCReturnRateReturnRateDebt Return
Attachment 6,Attachment 6, Lines 2
Line 4, Line 8,+ 3, Lines 6 + 7, LinesAttachment 6,
Line 12, or LineCol. (b) * Col.10 + 11 or Lines 14 +Line 1, Line 5,
ReferenceCol. (o)16c)15Col. (b) * Col. (e)Line 9 or Line 13Col. (b) * Col. (h)
Project
7Grouping 1#DIV/0!#DIV/0!#DIV/0!0.00%#DIV/0!#DIV/0!#DIV/0!
Project
8Grouping 2#DIV/0!#DIV/0!#DIV/0!0.00%#DIV/0!#DIV/0!#DIV/0!
9ProjectGrouping 3#DIV/0!#DIV/0!#DIV/0!0.00%#DIV/0!#DIV/0!#DIV/0!
10ProjectGrouping 4#DIV/0!#DIV/0!#DIV/0!0.00%#DIV/0!#DIV/0!#DIV/0!
11
12Total#DIV/0!#DIV/0!#DIV/0!#DIV/0!
Schedule 19 Projects Included in Each Project Group
ProjectProjectGross
ProjectNameDescriptionInvestment
Grouping 1
Project
Grouping 2
ProjectGrouping 3
ProjectGrouping 4
Effective Date: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Central Hudson Gas and Electric Corporation
Workpaper 6: Project Cost of Capital
Projected ATRR or Actual ATRR for the 12 Months Ended 12/31/XXXX
(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)
Line #Project 1(Note A)
Capitalization%sCost RatesWACC
1Long Term DebtLine 30, Col. (i)00.0%#DIV/0!#DIV/0!ROE per New York State Public Service Commission, Case No.0.00%
2Preferred StockLine 30, Col. (b)-0.0%0.000%0.00%ROE Ceiling11.27%
3Common StockLine 30, Col. (d)00.0%0.000%0.00%
(Lines 1 and 2,
4Total Capitalization00.0%Col. (j))#DIV/0!
Project 2
Capitalization%sCost RatesWACC
5Long Term DebtLine 30, Col. (i)00.0%#DIV/0!#DIV/0!ROE per New York State Public Service Commission, Case No.0.00%
6Preferred StockLine 30, Col. (b)-0.0%0.000%0.00%ROE Ceiling11.27%
7Common StockLine 30, Col. (d)00.0%0.000%0.00%
(Lines 5 and 6,
8Total Capitalization00.0%Col. (j))#DIV/0!
Project 3
Capitalization%sCost RatesWACC
9Long Term DebtLine 30, Col. (i)00.0%#DIV/0!#DIV/0!ROE per New York State Public Service Commission, Case No.0.00%
10Preferred StockLine 30, Col. (b)-0.0%0.000%0.00%ROE Ceiling11.27%
11Common StockLine 30, Col. (d)00.0%0.000%0.00%
(Lines 9 and 10,
12Total Capitalization00.0%Col. (j))#DIV/0!
Project 4
Capitalization%sCost RatesWACC
13Long Term DebtLine 30, Col. (i)00.0%#DIV/0!#DIV/0!ROE per New York State Public Service Commission, Case No.0.00%
14Preferred StockLine 30, Col. (b)-0.0%0.000%0.00%ROE Ceiling11.27%
15Common StockLine 30, Col. (d)00.0%0.000%0.00%
(Lines 13 and 14,
16Total Capitalization00.0%Col. (j))#DIV/0!
Common EquityLong-term Debt
Less:
AccumulatedUnamortized
OtherCommon EquityGains onUnamortized Loss
Less: PreferredComprehensiveforReacquiredUnamortizedon ReacquiredLong-term Debt for
TotalStockIncomeCapitalizationTotalDebtDebt ExpenseDebtCapitalization
Col. (a) - Col. (b)Col. (e) + Col. (f) - Col. (g) -
Month112-113, l.16, fn112-113, l.3, fn112-113, l.15, fn- Col. (c)112-113, l.24, fn112-113, l.61, fn110-111, l.69, fn110-111, l.81, fn(h)
17December--------
18January--------
19February--------
20March--------
21April--------
22May--------
23June--------
24July--------
25August--------
26September--------
27October--------
28November--------
29December--------
30Average--
(114-117c, sum
of lines 62, 63,
31Long Term Interest64, 65, 66)0
32Long-Term Debt(Line 30, Col. (i))0
(Line 31 / Line
33Long-term Debt Interest Rate32)#DIV/0!
34Preferred Dividends118-119c, l.29-
35Preferred Stock(Line 30, Col. (b))-
(Line 34 / Line
36Preferred Stock Rate35)0
Note A: The common equity, preferred stock and long-term debt amounts are not used for capital structure purposes since the CSRA requires use of the NYPSC approved capital structure.
Effective Date: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Central Hudson Gas and Electric Corporation
Workpaper 7: Annual True-up Adjustment
Projected ATRR or Actual ATRR for the 12 Months Ended 12/31/XXXX
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, Central Hudson 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
EstimatedActual InterestInterest
Interest RateRateRate True
1AATRR based on actual costs included for the previous calendar year0
2BRevenues based upon the Projected ATRR for the previous calendar year and excluding any true-up adjustment0
3CDifference (A-B)00
4DFuture Value Factor (1+i)^241.00001.0000
5ETrue-up Adjustment(C*D)000
6FInterest Rate True-up from 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: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Central Hudson Gas and Electric Corporation
Workpaper 8: Electric and Common Depreciation and Amortization Rates
Projected ATRR or Actual ATRR for the 12 Months Ended 12/31/XXXX
Rate (Annual)
FERC Account NumberFERC Account(Note 1)
TRANSMISSION PLANT
303Miscellaneous Intangible Plant2.86%
350.1Land Rights1.11%
352Structures and Improvements1.44%
353Station Equipment2.30%
354Towers and Fixtures1.63%
355Poles and Fixtures2.88%
356Overhead Conductor and Devices1.93%
356.3Smart Wire Device2.75%
357Underground Conduit2.44%
358Underground Conductor and Devices1.91%
390Structures and Improvements3.25%
GENERAL PLANT AND COMMON
390Structures & Improvements3.10%
391-11EDP Equipment - Systems and Mainframe12.50%
391-12EDP Equipment - Systems Operation - SCADA8.33%
391-21Data Handling Equipment5.00%
391.22Office Furniture & Equipment5.00%
392Transportation Equipment9.00%
393Stores Equipment2.86%
394Tools, Shop & Garage Equipment3.33%
395Laboratory Equipment2.86%
396Power Operated Equipment7.50%
397-10Communications Equipment - Radio5.00%
397-20Communication Equipment - Telephone10.00%
398Miscellaneous Equipment3.30%
INTANGIBLE PLANTNote 3
3033 Yr33.33%
3035 Yr20.00%
30310 Year10.00%
30315 year6.67%
303Cloud Software20.00%
303Fiber Optics5.00%
Transmission Facility Contributions in Aid of
303ConstructionNote 2
Note 1: These depreciation and amortization rates will not change absent the appropriate filing at and approval
by FERC.
Note 2: The Contribution in Aid of Construction (CIAC) made for the Hurley Substation Project is applied to offset all transmission plant categories with the remaining balance in account 356.3 for the new Smart Wire Devices for the purposes of calculating depreciation expense.
Note 3: Intangible Plant rates are not are not included in the joint proposal approved by the NYPSC for Central
Hudson's 2020 retail rate case proceeding. They are calculated straightline over the life of the asset. Ex: 3yr =
33.3% per year, 5yr = 20% per year, 10 yr =10% per year and 15 yr = 6.67% per year. Also note the additions of
Cloud Software and Fiber Optics were added after the previous above-referenced joint proposal approved by
the NYPSC. Again these are calculated straightline. Cloud software is 5yr = 20% per year and Fiber Optics is
20yr = 5% per year.
Effective Date: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.9.2.2 OATT Schedule 19 -Central Hudson Gas and Electri
Central Hudson Gas and Electric Corporation
Workpaper 9: Prior Period Corrections
Projected ATRR or Actual ATRR for the 12 Months Ended 12/31/XXXX
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: 9/27/2023 - Docket #: ER23-2507-001 - Page 1
