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

Workpaper Tab
 A  Appendix A

1 RB Items

2a ADIT-Current Year

2b ADIT-Prior Year

2c ADIT Proration Projected

2d ADIT Proration Actual

3 EADIT

4 IT Permanent Differences

5 Project Return
6  Project Cost Of Capital

Description

Annual Transmission Revenue Requirement for Schedule 19 Projects Average Balances for Most Rate Base Items

Current Year Average Accumulated Deferred Income Taxes Prior Year Accumulated Deferred Income Taxes

Proration of Projected Accumulated Deferred Income Taxes Proration of Actual Accumulated Deferred Income Taxes

Excess Accumulated Deferred Income Tax Rate Base and Amortization Permanent Book/Tax Differences

Return Requirement by Project
Schedule 19 Projects Cost of Capital

7 Annual True-up Adjustment    Annual True-up Adjustment

Depreciation Rates Approved by the Commission and Used to Determine

8 Depreciation Rates Schedule 19 Projects Depreciation and Amortization Expense

9 Corrections Prior Period Corrections

Formula Rate - Non-Levelized Transmission Formula Rate Template Projected 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 (where Schedule 19

No. RATE BASE (Note A): Formula Rate Reference applicable) Allocator (Note K) Projects

GROSS PLANT IN SERVICE

1 Production Workpaper 1, Line 14, Col. (c) 0 NA 0

Workpaper 1, Line 14, Col. (d) or Col.

2 Transmission (m) 0 DA 0

3 Distribution Workpaper 1, Line 14, Col. (e) 0 NA 0

4 Electric General Workpaper 1, Line 14, Col. (f) 0 S19 W/S #DIV/0! #DIV/0!

5 Electric Intangible Workpaper 1, Line 14, Col. (b) 0 S19 W/S #DIV/0! #DIV/0!

6 Common Workpaper 1, Line 14, Col. (g) 0 CP*S19 W/S #DIV/0! #DIV/0!

7 TOTAL GROSS PLANT (Sum of Lines 1 through 6) 0 GP= #DIV/0! #DIV/0!

8 Without Common - For Gross Plant Allocator Calculation Only 0 GPE= #DIV/0! #DIV/0!

ACCUMULATED DEPRECIATION

9 Production Workpaper 1, Line 28, Col. (c) - NA 0

Workpaper 1, Line 28, Col. (d) or Col.

10 Transmission (m) - DA -

11 Distribution Workpaper 1, Line 28, Col. (e) - NA 0

12 Electric General Workpaper 1, Line 28, Col. (f) - S19 W/S #DIV/0! #DIV/0!

13 Electric Intangible Workpaper 1, Line 28, Col. (b) - S19 W/S #DIV/0! #DIV/0!

14 Common Workpaper 1, Line 28, Col. (g) - CP*S19 W/S #DIV/0! #DIV/0!

15 TOTAL ACCUM. DEPRECIATION (Sum of Lines 9 through 14) - #DIV/0!

NET PLANT IN SERVICE

16 Production (Line 1 + Line 9) 0 0

17 Transmission (Line 2 + Line 10) 0 0

18 Distribution (Line 3 + Line 11) 0 0

19 General (Line 4 + Line 12) 0 #DIV/0!

20 Intangible (Line 5 + Line 13) 0 #DIV/0!

21 Common (Line 6 + Line 14) 0 #DIV/0!

22 TOTAL NET PLANT (Sum of Lines 16 through 21) 0 #DIV/0!

ACCUMULATED DEFERRED INCOME TAXES  (Note B)

23 Accumulated Deferred Income Taxes Workpaper 2a, Line 11, Col. (g) NA #DIV/0!

24 Excess Accumulated Deferred Income Taxes 3-EDIT NA 0

25 TOTAL ACCUMULATED DEFERRED INCOME TAXES (Line 23 + Line 24) #DIV/0!

26 LAND HELD FOR FUTURE USE Workpaper 1, Line 42, Col. (b) or (c) 0 DA 0

OTHER RATE BASE ITEMS

27 Cash Working Capital (Line 47 times 45/360) NA #DIV/0!

28 Materials & Supplies  - Transmission Workpaper 1, Line 42, Col. (d) 0 S19P #DIV/0! #DIV/0!

29 Materials and Supplies - Assigned to Construction Workpaper 1, Line 42, Col. (e) 0 CP*GPE #DIV/0! #DIV/0!

30 Prepayments Workpaper 1, Line 42, Col. (f) 0 CP*GPE #DIV/0! #DIV/0!

31 Unfunded Liabilities Workpaper 1, Line 42, Col. (g) - CP*S19 W/S #DIV/0! #DIV/0!

32 TOTAL OTHER RATE BASE ITEMS (Sum of Lines 27 through 31) 0 #DIV/0!

33 RATE BASE (Line 22 + Line 25 + Line 26 + Line 32) #DIV/0!

Formula Rate - Non-Levelized Rate Formula Template Projected 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 (where Schedule 19

No. ANNUAL TRANSMISSION REVENUE REQUIREMENT Formula Rate Reference applicable) Allocator (Note K) Projects

OPERATIONS AND MAINTENANCE EXPENSES (Note M)

34 Transmission - Direct Assign 320-323.112.b fn NA DA 0

35 Transmission - Allocate 320-323.112.b 0

36 Less:  EPRI Dues in Account 566 352-353 0

37 Subtotal - Transmission to Allocate Line 35 - Line 36 0 S19P #DIV/0! #DIV/0!

38 Electric A&G 320-323.197.b 0

39 Less:  EPRI Dues in A&G 352-353 0

40 Less: Regulatory Commission Expenses 320-323.189.b 0

41 Less: Property Insurance 320-323.185.b 0

42 Less:  Account 930.2 Items Note L 0

Line 38 - Line 39 - Line 40 - Line 41 -

43 Adjusted Electric A&G Line 42 0 S19 W/S #DIV/0! #DIV/0!

44 Plus: Transmission Related Regulatory Expenses 350-351 fn 0 S19P #DIV/0! #DIV/0!

Plus:  Direct Assigned Regulatory Commission Expenses

45 (Note 3) 350-351 fn NA DA 0

46 Plus: Property Insurance Line 41 0 GPE #DIV/0! #DIV/0!

47 TOTAL O&M Sum of Lines 34 through 46 NA #DIV/0!

DEPRECIATION AND AMORTIZATION EXPENSE

48 Transmission 336.7.f, fn 0 DA 0

49 Electric General 336.10 f 0 S19 W/S #DIV/0! #DIV/0!

50 Common Electric (includes Intangible) 336.11.f 0 S19 W/S #DIV/0! #DIV/0!

51 TOTAL DEPRECIATION Sum of Lines 48 through 50 0 #DIV/0!

TAXES OTHER THAN INCOME TAXES (TOTAL

COMPANY)

LABOR RELATED

52 Payroll (Note D) 262-263, 17.l + 30.l 0 S19 W/S #DIV/0! #DIV/0!

53 PLANT RELATED

54 Real Estate 262-263, 14.l 0 CP*GPE #DIV/0! #DIV/0!

55 Franchise Tax 262-263, 24.l 0 CP*GPE #DIV/0! #DIV/0!

56 Gross Receipts Tax Note N 0

57 Other 262-263 0 0

58 TOTAL OTHER TAXES Sum of Lines 52 and 54 through 57 0 #DIV/0!

INCOME TAXES (Note F)

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

59 Composite Tax Rate = T * FIT * p)}= 0.0000%

60 Gross-up Factor 1 / (1 - T) 0.0000

61 Income Tax Factor T/(1-T) 0.0000

62 Amortization of Investment Tax Credit (enter negative) 266-267, fn NA DA 0

Amortization of Excess Deferred Income Taxes (enter

63 negative) Workpaper 3 NA DA 0

64 Tax Effect of Permanent Differences Workpaper 4, Line 2 Col. (e) NA DA -

65 Income Tax Calculation (Line 71 * Line 61) NA Calc #DIV/0!

66 ITC adjustment (Line 62 * Line 60) NA Calc 0

67 Amortization of Excess Deferred Income Tax Adjustment (Line 63 * Line 60) NA Calc 0

68 Permanent Differences Tax Adjustment (Line 64 * Line 60) NA Calc 0

69 TOTAL INCOME TAXES Sum of Lines 65 through 68 NA #DIV/0!

RETURN (Note H)

70 Debt Workpaper 5, Line 12, Col. (i) NA Calc #DIV/0!

71 Common Equity and Preferred Stock Workpaper 5, Line 12, Col. (f) NA Calc #DIV/0!

72 TOTAL RETURN Sum of Lines 70 through 71 NA #DIV/0!

ANNUAL TRANSMISSION REVENUE REQUIREMENT (Line 47 + Line 51 + Line 58 + Line 69 +

73 BEFORE REVENUE CREDITS Line 72) NA #DIV/0!

74 REVENUE CREDITS (Line 99) NA -

ANNUAL TRANSMISSION REVENUE REQUIREMENT

75 (ATRR) (Line 73 + Line 74) NA #DIV/0!

76 CORRECTIONS Workpaper 9, Line 11, Col. (b) NA 0

77 ANNUAL TRUE-UP ADJUSTMENT (ATU) (Note G) Workpaper 7, Line NA 0

78 ATRR PLUS ATU AND CORRECTIONS Sum of Lines 75 through 77 NA #DIV/0!

Formula Rate - Non-Levelized Rate Formula Template Projected 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

79 Total Electric Plant (Line 93) 0

80 Total Transmission Plant (Line 2) 0

81 Schedule 19 Projects (Line 2) 0

82 Schedule 19 Projects Plant Allocator (Line 81 / Line 80) #DIV/0! S19P

83 Transmission Plant Allocator (Line 80 / Line 79) #DIV/0! TP

ELECTRIC WAGE AND SALARY ALLOCATOR

84 Production 354-355.20.b 0

85 Transmission 354-355.21.b 0

86 Distribution 354-355.23.b 0

87 Other (Non-A&G) 354-355.24,25,26.b 0

88 Total Sum of Lines 84 through 87 0

89 Transmission Wage and Salary Allocator (Line 85 / Line 88) #DIV/0! T W/S

Schedule 19 Projects Wages and Salaries (transmission

90 wages and salary times S19P) (Line 85 * Line 82) #DIV/0!

91 Schedule 19 Projects Wage and Salary Allocator (Line 90 / Line 88) #DIV/0! S19 W/S

Schedule 19 Projects Transmission Wage and Salary

92 Allocator (Line 90 / Line 85) #DIV/0! S19 W/S T

ELECTRIC COMMON PLANT ALLOCATOR  (CE) % Electric

93 Electric 200-201.3.c+6.c 0

94 Gas 200-201.3.d+6.d 0 CP= #DIV/0!

95 Other NA 0 (Line 93 / Line 96)

96 Total Sum of Lines 93 through 95 0

REVENUE CREDITS

97 Account 454, Rent from Electric Property (Note I) 300-301, fn -

Account 456, Other Electric Revenue (Note J)

98 300-301, fn -

99 Total Revenue Credits -

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).

B 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).

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

D Includes only FICA and unemployment taxes.

E Any transmission regulatory expenses allocated to Schedule 19 Projects are determined after deducting any directly assigned regulatory expenses.

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)

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

H Debt cost rate = long-term interest  / long term debt.  Preferred cost rate = preferred dividends / preferred outstanding.  The ROE is determined by the New York Public Utilities Commission and capped by the

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

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

J Includes revenue related to Schedule 19 Projects only.

K 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)

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/ST salaries)

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

TPE= transmission plant allocator (transmission plant as % of electric

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

L Central 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.

M Central Hudson either will direct assign O&M expense that have been tracked for the Schedule 19 Projects or allocate transmission O&M to the Schedule 19 Projects, but not both.

N In 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 rate 0.00000%

Revenue requirement -

Gross Receipts Tax -

O For future use.

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)

Schedule 19 Projects

Month Electric Intangible Production Transmission Distribution Electric General Common Project 1 Project 2 Project 3 Project 4 Total

FF1 Reference 204-207, line 5 fn 204-207, line 46 fn 204-207, line 58 fn 204-207, Line 75 fn 204-207, l. 99 fn 356 fn 204-207, line 58 fn 204-207, line 58 fn 204-207, line 58 fn 204-207, line 58 fn 204-207, line 58 fn Sum of Columns (h)through (l)

Appendix A line # 5 1 2 3 4 6 2 2 2 2 2 2

1 December '20 - - - - - - - - - - -

2 January '21 - - - - - - - - - - -

3 February - - - - - - - - - - -

4 March - - - - - - - - - - -

5 April - - - - - - - - - - -

6 May - - - - - - - - - - -

7 June - - - - - - - - - - -

8 July - - - - - - - - - - -

9 August - - - - - - - - - - -

10 September - - - - - - - - - - -

11 October - - - - - - - - - - -

12 November - - - - - - - - - - -

13 December '21 - - - - - - - - - - -

14 Average - - - 0 0 0 0 0 0 0 0 -

Note:  Exclude Asset Retirement Obligations

Accumulated Depreciation

Schedule 19 Projects

Month Electric Intangible Production Transmission Distribution Electric General Common Project 1 Project 2 Project 3 Project 4 Total

FF1 Reference 200-201 l. 18 219, lines. 20-24 fn 219, line 25 fn 219, line 26 fn 219, line 28 fn 356 fn 219, line 25 fn 219, line 25 fn 219, line 25 fn 219, line 25 fn 219, line 25 fn Sum of Columns (h)through (l)

Appendix A line # 13 9 10 11 12 14 10 10 10 10 10 10

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 - - - - - - - - - - -

28 Average 0 - 0 0 0 0 0 0 0 0 0 0

Miscellaneous Rate Base Items

Unfunded Liabilities

Transmission Land Held Schedule 19 Projects -

for Future Use Land Held for Future Use
Month

FF1 Reference 214, line TBD fn 214, line TBD

Appendix A line # 26 26

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  0  0

Materials & Supplies - Materials and Supplies -

Assigned to Construction Prepayments

Transmission (Electric, Gas and Steam) Accumulated Provision for

Injuries and Damages

227, Line 8 fn 227, line 5 fn 110-111, line 57 fn 112-113, line 28 fn

28 29 30

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -
0  0  0  0

Central Hudson Gas and Electric Corporation

Workpaper 2a: Accumulated Deferred Income Taxes (ADIT) Workpaper - 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

Projects Plant Labor Total

Nonprorated Items Related Related ADIT

Current Year

1 ADIT-190 0 0 0 (Line 24)

2 ADIT-282 #DIV/0! 0 0 (Line 30)

3 ADIT-283 0 0 0 (Line 38)

4 Subtotal #DIV/0! 0 0 (Line 1 + Line 2 + Line 3)

5 Schedule 19 Projects W/S Allocator #DIV/0! Appendix A

6 GP Allocator #DIV/0! Appendix A

7 End of  Year ADIT #DIV/0! #DIV/0! #DIV/0! #DIV/0! (Line 4 * Line 5 or Line 6)

8 End of  Previous Year ADIT #DIV/0! #DIV/0! #DIV/0! #DIV/0! Workpaper 2b, Line 7

9 Average Beginning and End of Year #DIV/0! #DIV/0! #DIV/0! #DIV/0! (Average of Line 7 + Line 8)

10 Prorated ADIT #DIV/0! From Workpaper 2c, Line 14, Col. (r) or Workpaper 2d, Line 13, Col. (n)

11 Total ADIT #DIV/0!

In filling out this attachment, a full and complete description of each item and justification for the allocation to Columns B-G and each separate ADIT item will be listed,

dissimilar items with amounts exceeding $100,000 will be listed separately;

(a) (b) (c) (d) (e) (f) (g) (h)

ADIT-190 - Includes Only Items Applicable to Schedule Schedule 19

19 Projects Projects Plant Labor

Total Excluded Related Related Related Justification

12 0 0 0 0 0

13 0 0 0 0 0

14 0 0 0 0 0

15 0 0 0 0 0

16 0 0 0 0 0

17 0 0 0 0 0

18 0 0 0 0 0

19 0 0 0 0 0

20 0 0 0 0 0

21 0 0 0 0 0

22 0 0 0 0 0

23 0 0 0 0 0

24 Total 0 0 0 0 0

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) Workpaper - Current Year

(a) (b) (c) (d) (e) (f) (g) (h)

ADIT- 282 - Includes Only Items Applicable to Schedule 19

Schedule 19 Projects Total Projects Plant Labor

Excluded Related Related Related Justification

25 Accelerated Depreciation - Prorated #DIV/0! 0 #DIV/0! 0 0 Workpaper 2c, Line 14, Col. (r)

26 0 0

27 0

28 0

29 0 0 0 0 0

30 Total #DIV/0! 0 #DIV/0! 0 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.

Central Hudson Gas and Electric Corporation

Workpaper 2a: Accumulated Deferred Income Taxes (ADIT) Workpaper - Current Year

(a) (b) (c) (d) (e) (f) (g) (h)

ADIT-283 - Includes Only Items Applicable to Schedule Schedule 19

19 Projects Total Projects Plant Labor

Excluded Related Justification

31 0 0 0 0

32 0 0

33 0

34 0

35 0

36 0

37 0

38 Total 0 0 0 0 0

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.

Central Hudson Gas and Electric Corporation

Workpaper 2b: Accumulated Deferred Income Taxes (ADIT) Workpaper - 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

Projects Plant Labor Total

Nonprorated Items Related Related ADIT

Prior Year

1 ADIT-190 0 0 0 (Line 20)

2 ADIT-282 0 0 0 (Line 26)

3 ADIT-283 0 0 0 (Line 34)

4 Subtotal 0 0 0 (Line 1 + Line 2 + Line 3)

5 Schedule 19 Projects W/S Allocator #DIV/0! Appendix A

6 GP Allocator #DIV/0! Appendix A

7 Prior Year ADIT 0 #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 Schedule Schedule 19

19 Projects Projects Plant Labor

Total Excluded Related Related Related Justification

8 0 0 0 0 0

9 0 0 0 0 0

10 0 0 0 0 0

11 0 0 0 0 0

12 0 0 0 0 0

13 0 0 0 0 0

14 0 0 0 0 0

15 0 0 0 0 0

16 0 0 0 0 0

17 0 0 0 0 0

18 0 0 0 0 0

19 0 0 0 0 0

20 Total 0 0 0 0 0

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) Workpaper - Prior Year

(a) (b) (c) (d) (e) (f) (g) (h)

ADIT- 282 - Includes Only Items Applicable to Schedule Schedule 19

19 Projects Projects Plant Labor

Excluded Related Related Related Justification

21 Depreciation - Liberalized Depreciation - Prorated #DIV/0! 0 #DIV/0! 0 0 W orkpaper 2d, Line 13, Col. (n)

22 0 0

23 0

24 0

25 0 0 0 0 0

26 Total #DIV/0! 0 #DIV/0! 0 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.

Central Hudson Gas and Electric Corporation

Workpaper 2b: Accumulated Deferred Income Taxes (ADIT) Workpaper - Prior Year

(a) (b) (c) (d) (e) (f) (g) (h)

ADIT-283 - Includes Only Items Applicable to Schedule Schedule 19

19 Projects Total Projects Plant Labor

Excluded Related Related Related Justification

27 0 0 0 0

28 0 0

29 0

30 0

31 0

32 0

33 0

34 Total 0 0 0 0 0

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.

Central Hudson Gas and Electric Corporation

Workpaper 2c: Accumulated Deferred Income Taxes - Prorated Projection
 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.
Rate Year =

Account 282 (Note A)

(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o) (p) (q) (r)

Beginning Balance & Monthly Changes Year Days in the Number of Days Total Days Weighting Beginning Schedule 19 Transmission Plant Related   Gross Plant Plant Plant Proration Labor Related W/S Allocator Labor Labor Total Transmission

Month Remaining in in the for Balance/ Projects Proration Allocator Allocation (j) (f) x (l) (General and (Appendix A) Allocation Proration Prorated Amount (i)

Year After Projected Projection Monthly Amount/ (f) x (h) (Appendix A) * (k) Common) (n) * (o) (f) x (p) + (m) + (q)

Current Month Rate Year (d)/(e) Ending Balance

December 31st balance of Prorated

1 ADIT (Note B) 2020 100.00% 0 0 0 -

2 January 2021 31 335 365 91.78% 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

3 February 2021 28 307 365 84.11% 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

4 March 2021 31 276 365 75.62% 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

5 April 2021 30 246 365 67.40% 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

6 May 2021 31 215 365 58.90% 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

7 June 2021 30 185 365 50.68% 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

8 July 2021 31 154 365 42.19% 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

9 August 2021 31 123 365 33.70% 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

10 September 2021 30 93 365 25.48% 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

11 October 2021 31 62 365 16.99% 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

12 November 2021 30 32 365 8.77% 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

13 December 2021 31 1 365 0.27% 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

14 Prorated Balance 365 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0!

Note A:  The calculations of ADIT amounts resulting from liberalized depreciations are performed in accordance with the proration requirements of Treasury Regulation Section 1.167(l)-1(h)(6). Note B:  From Worksheet 2d-Prior Year ADIT Proration Actual

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)

(a)

Month

Days in Period

(b) (c) (d)

Number of
 Days

Remaining in  Total Days in

Days in the Year After  Projected Rate

Month Month's Year (Line 14,

Accrual of Col b)

Deferred
 Taxes

Projection - Proration of Projected Deferred Tax
 Activity

(e) (f) (g) (h)

Proration Projected Prorated Prorated Projected

Percentage Monthly Amount (e) Balance Sum

(c)/(d) Activity * (f) of (g)

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

(i) (j) (k) (l) (m) (n)

Preserve Difference between  Actual activity (Col I)

Difference proration when projected and when projected activity

between actual monthly actual activity when is an increase while

Actual Monthly projected and projected actual and actual activity is a Balance reflecting

Activity (table monthly and monthly activity projected activity  decrease OR projected proration or averaging  (n)

below, grand total) actual monthly are either both are either both activity is a decrease + (k) +((l) + (m))/2

activity (i) - increases or increases or while actual activity is

(f) decreases. decreases. an increase.

(See Note A) (See Note A) (See Note A)

1 December 31st balance 0 0

2 January 31 335 365 91.78% 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

3 February 28 307 365 84.11% 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

4 March 31 276 365 75.62% 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

5 April 30 246 365 67.40% 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

6 May 31 215 365 58.90% 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

7 June 30 185 365 50.68% 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

8 July 31 154 365 42.19% 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

9 August 31 123 365 33.70% 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

10 September 30 93 365 25.48% 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

11 October 31 62 365 16.99% 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

12 November 30 32 365 8.77% 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

13 December 31 1 365 0.27% 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

14 Total 365 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Gross Plant Labor Related

Schedule 19 Allocator (General and W/S Allocator (Appendix Grand Total (b) +

Projects Plant Related (Appendix A)  Total (d) * (e) Common) A) Total (g) * (h) (f) + (i)

Actual Monthly Activity

15 January 0 0 #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0!

16 February 0 0 #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0!

17 March 0 0 #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0!

18 April 0 0 #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0!

19 May 0 0 #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0!

20 June 0 0 #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0!

21 July 0 0 #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0!

22 August 0 0 #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0!

23 September 0 0 #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0!

24 October 0 0 #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0!

25 November 0 0 #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0!

26 December 0 0 #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! #DIV/0!

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

Differences attributable to over-projection of ADIT in the annual projection will result in a proportionate reversal of the projected prorated ADIT activity to the extent of the over-projection.

Differences attributable to under-projection of ADIT in the annual projection will result in an adjustment to the projected prorated ADIT activity by the difference between the projected monthly activity and the actual monthly activity. However, when projected monthly ADIT activity is an increase and actual monthly ADIT activity is a decrease, actual monthly ADIT activity will be used.
Likewise, when projected monthly ADIT activity is a decrease and actual monthly ADIT activity is an increase, actual monthly ADIT activity will be used.

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)

Deficient or Adjusted Protected (P)

Excess Deficient or Schedule 19 Unprotected

ADIT Balances Accumulated Excess Projects Property (UP)

ADIT Balances After Deferred Taxes Accumulated Allocation Allocated to Unprotected

Prior to Remeasurement at December Adjustments After Deferred Factors (Note Schedule 19 Other (UO) Amortization Balance at Amortization Balance at

Line Description Remeasurement (Note C) 31, Remeasurement Taxes B) Projects (Note B) Year December 31 Year December 31 `

Column (b) * Line Column (b) - Column (d) + Column (f) * Column (h) - Column (k) -

43 Column (c) Column (e) Column (g) Column (j) Column (l)

Deficient Deferred Income Taxes -

amortized to 410.1

FERC Account 190

1 0 0 0 0 0 0.000% 0 0 0 0 0

2 0 0 0 0 0 0.000% 0 0 0 0 0

3 0 0 0 0 0 0.000% 0 0 0 0 0

4 0 0 0 0 0 0.000% 0 0 0 0 0

5 0 0 0 0 0 0.000% 0 0 0 0 0

6 Total FERC Account 190 0 0 0 0 0 0 0 0 0 0

FERC Account 282

7 Depreciation - Liberalized Depreciation 0 0 0 0 0 0.000% 0 0 0 0 0

8 0 0 0 0 0 0.000% 0 0 0 0 0

9 0 0 0 0 0 0.000% 0 0 0 0 0

10 0 0 0 0 0 0.000% 0 0 0 0 0

11 Total Account 282 0 0 0 0 0 0 0 0 0 0

FERC Account 283

12 0 0 0 0 0 0.000% 0 0 0 0 0

13 0 0 0 0 0 0.000% 0 0 0 0 0

14 0 0 0 0 0 0.000% 0 0 0 0 0

15 0 0 0 0 0 0.000% 0 0 0 0 0

16 0 0 0 0 0 0.000% 0 0 0 0 0

17 Total FERC Account 283 0 0 0 0 0 0 0 0 0 0

Subtotal Before Being Grossed up for

18Income Taxes 0 0 0 0 0 0 0

19 Gross Up 0 0 0 0 0

Total Deficient Accumulated Deferred

20Income Taxes - Account 182.3 0 0 0 0 0

Excess Accumulated Deferred Income

Taxes - amortized to 411.1

FERC Account 190

21 0 0 0 0 0 0.000% 0 0 0 0 0

22 0 0 0 0 0 0.000% 0 0 0 0 0

23 Total Account 190 0 0 0 0 0 0 0 0 0 0

FERC Account 282

24 Depreciation - Liberalized Depreciation 0 0 0 0 0 0.000% 0 P 0 0 0 0

25 0 0 0 0 0 0.000% 0 0 0 0 0

26 0 0 0 0 0 0.000% 0 0 0 0 0

27 0 0 0 0 0 0.000% 0 0 0 0 0

28 0 0 0 0 0 0.000% 0 0 0 0 0

29 Total Account 282 0 0 0 0 0 0 0 0 0 0

FERC Account 283

30 0 0 0 0 0 0.000% 0 0 0 0 0

31 0 0 0 0 0 0.000% 0 0 0 0 0

32 0 0 0 0 0 0.000% 0 0 0 0 0

33 0 0 0 0 0 0.000% 0 0 0 0 0

34 0 0 0 0 0 0.000% 0 0 0 0 0

35 Total Account 283 0 0 0 0 0 0 0 0 0 0

Subtotal Before Being Grossed up for

36Income Taxes 0 0 0 0 0 0 0

37 Gross Up 0 0 0 0 0

Total Excess Accumulated Deferred Income

38Taxes - Account 254 0 0 0 0 0

39 Grand Total 0 0 0 0 0

40 Total Amortization 0 0

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

41 New nominal rate 1.0%

42 Prior nominal rate 1.0%

43Note D: Remeasurement Factor 100.0%

Note E:
Note F: