Section 6.19.7.2.2 Formula Rate Template

Rochester Gas and Electric Corporation
Transmission Formula Rate

Schedule 19 Projects

Actual for the 12 Months Ended 12/31/2021
Index

WorkpaperTabDescription

AAppendix AAnnual Transmission Revenue Requirement for Schedule 19 Projects

1RB ItemsAverage Balances for Most Rate Base Items

2aADIT-Current YearCurrent Year Average Accumulated Deferred Income Taxes

2bADIT-Prior YearPrior Year Average Accumulated Deferred Income Taxes

2cADIT Proration ProjectedProration of Projected Accumulated Deferred Income Taxes

2dADIT Proration ActualProration of Actual Accumulated Deferred Income Taxes

3EADITExcess Accumulated Deferred Income Tax Rate Base and Amortization

4IT Permanent DifferencesPermanent Book/Tax Differences

5Project ReturnReturn on Schedule 19 Projects

6Project Cost Of CapitalSchedule 19 Projects Cost of Capital

7True-up AdjustmentAnnual True-up Adjustment

Depreciation Rates Approved by the Commission and Used to Determine Schedule 19

8Depreciation RatesProjects Depreciation and Amortization Expense

9CorrectionsPrior Period Corrections

Page 1 of 16

Formula Rate - Non-LevelizedTransmission Formula Rate TemplateActual for the 12 Months Ended 12/31/2021

Utilizing FERC Form 1 Data

Rochester Gas and Electric Corporation

Appendix A: Annual Transmission Revenue Requirement for Schedule 19 Projects

Composite Depreciation Rates

(1)(2)(3)(4)(5)

Line

Company TotalSchedule 19

Form No. 1 or Transmission(whereProjects (Col 3 *

No.RATE BASE (Note A):Formula Rate Referenceapplicable)Allocator (Note K)Col. 4)

GROSS PLANT IN SERVICE

1ProductionWorkpaper 1, Line 6, Col. (c)0NA0

Workpaper 1, Line 6, Col. (d) or Col.

2Transmission(m)0DA0

3DistributionWorkpaper 1, Line 6, Col. (e)0NA0

4Electric GeneralWorkpaper 1, Line 6, Col. (f)0S19 W/S#DIV/0!#DIV/0!

5Electric IntangibleWorkpaper 1, Line 6, Col. (b)0S19 W/S#DIV/0!#DIV/0!

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

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

8Without Common - For Gross Plant Allocator Calculation Only0GPE=#DIV/0!#DIV/0!

ACCUMULATED DEPRECIATION

9ProductionWorkpaper 1, Line 12, Col. (c)-NA0

Workpaper 1, Line 12, Col. (d) or Col.

10Transmission(m)-DA-

11DistributionWorkpaper 1, Line 12, Col. (e)-NA0

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

13Electric IntangibleWorkpaper 1, Line 12, Col. (b)-S19 W/S#DIV/0!#DIV/0!

14CommonWorkpaper 1, Line 12, Col. (g)-CP*S19 W/S#DIV/0!#DIV/0!

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

NET PLANT IN SERVICE

16Production(Line 1 - Line 9)00

17Transmission(Line 2 - Line 10)00

18Distribution(Line 3 - Line 11)00

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

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

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

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

23CWIPWorkpaper 1, Line 18, Col. (g)NA-

24ABANDONED PLANTWorkpaper 1, Line 18, Col. (j)NA-

ACCUMULATED DEFERRED INCOME TAXES  (Note B)

25Accumulated Deferred Income TaxesWorkpaper 2a, Line 11, Col. (g)NA#DIV/0!

Excess Accumulated Deferred Income

26TaxesWorkpaper 3NA0

TOTAL ACCUMULATED DEFERRED

27INCOME TAXES(Line 25 + Line 26)#DIV/0!

28LAND HELD FOR FUTURE USEWorkpaper 1, Line 18, Col. (h) or (i)0DA0

OTHER RATE BASE ITEMS

29Cash Working Capital (Note C)(Line 49 times 45/360)NA#DIV/0!

30Materials & Supplies  - TransmissionWorkpaper 1, Line 18, Col. (k)0S19P#DIV/0!#DIV/0!

Materials and Supplies - Electric and Gas -

31Assigned to ConstructionWorkpaper 1, Line 18, Col. (l)0CP*GPE#DIV/0!#DIV/0!

32PrepaymentsWorkpaper 1, Line 18, Col. (m)0CP*GPE#DIV/0!#DIV/0!

33Unfunded LiabilitiesWorkpaper 1, Line 18, Col. (p)-CP*S19 W/S#DIV/0!#DIV/0!

34TOTAL OTHER RATE BASE ITEMS(Sum of Lines 29 through 33)NA#DIV/0!

35RATE BASE(Line 22+ Line 27 + Line 28 + Line 34)NA#DIV/0!

Formula Rate - Non-LevelizedRate Formula TemplateActual for the 12 Months Ended 12/31/2021

Utilizing FERC Form 1 Data

Rochester Gas and Electric Corporation

Appendix A: Annual Transmission Revenue Requirement for Schedule 19 Projects

(1)(2)(3)(4)(5)

Line

Company TotalSchedule 19

ANNUAL TRANSMISSION REVENUEForm No. 1 or Transmission(whereProjects (Col 3 *

No.REQUIREMENTFormula Rate Referenceapplicable)Allocator (Note K)Col. 4)

OPERATIONS AND MAINTENANCE

EXPENSES (Note M)

36Transmission - Direct Assign320-323.112.b fn0DA0

37Transmission - Allocate320-323.112.b fn0

38Less:  EPRI Dues in Account 566352-3530

39Subtotal - Transmission to AllocateLine 37 - Line 380S19P#DIV/0!#DIV/0!

40Electric A&G320-323.197.b0

41Less:  EPRI Dues in A&G352-3530

42Less: Regulatory Commission Expenses320-323.189.b0

43Less: Property Insurance320-323.185.b0

44Less:  Account 930.2 ItemsNote L0

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

45Adjusted Electric A&GLine 440S19 W/S#DIV/0!#DIV/0!

Plus: Transmission Related Regulatory

46Expenses350-351 fn0S19P#DIV/0!#DIV/0!

Plus:  Direct Assigned Regulatory

47Commission Expenses (Note E)350-351 fnNADA0

48Plus: Property Insurance320-323.185.b0GPE#DIV/0!#DIV/0!

49TOTAL O&MSum of Lines 36, 39 and 45 through 48NA#DIV/0!

DEPRECIATION AND AMORTIZATION EXPENSE

50Transmission336.7.f, fn0DA0

51Electric General336.10 f0S19 W/S#DIV/0!#DIV/0!

52Electric Intangible336.1.d0S19 W/S#DIV/0!#DIV/0!

53Common Electric336.11.f0S19 W/S#DIV/0!#DIV/0!

54Amortization of Abandoned Plant230a fnNADA0

55TOTAL DEPRECIATIONSum of Lines 50 through 540#DIV/0!

Page 2 of 16

TAXES OTHER THAN INCOME TAXES LABOR RELATED

56Payroll (Note D)262-263.8.l+262-263.16.l0CP*S19 W/S#DIV/0!#DIV/0!

57PLANT RELATED

58Real Estate262-263.6.l0CP*GPE#DIV/0!#DIV/0!

59Franchise Tax262-2630CP*GPE#DIV/0!#DIV/0!

60Gross Receipts TaxNANote N0

61Other262-26300

62TOTAL OTHER TAXESSum of Lines 56 and 58 through 610#DIV/0!

INCOME TAXES (Note F)

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

63Composite Tax Rate = T* FIT * p)}=0.0000%

64Gross-up Factor1 / (1 - T)0.0000

65Income Tax FactorT/(1-T)0.0000

Amortization of Investment Tax Credit (enter

66negative)266-267.11. f, fnNADA0

Amortization of Excess Deferred Income

67Taxes (enter negative)Workpaper 3NADA0

68Tax Effect of Permanent DifferencesWorkpaper 4, Line 2, Col. (e)NADA-

69Income Tax Calculation(Line 75 * Line 65)NACalc#DIV/0!

70ITC adjustment(Line 66 * Line 64)NACalc0

Amortization of Excess Deferred Income Tax

71Adjustment(Line 67 * Line 64)NACalc0

72Permanent Differences Tax Adjustment(Line 68 * Line 64)NACalc0

73TOTAL INCOME TAXESSum of Lines 69 through 72NA#DIV/0!

RETURN (Note H)

74DebtWorkpaper 5, Line 12, Col. (i)NACalc#DIV/0!

75Common Equity and Preferred StockWorkpaper 5, Line 12, Col. (f)NACalc#DIV/0!

76TOTAL RETURNSum of Lines 74 through 75NA#DIV/0!

ANNUAL TRANSMISSION REVENUE

REQUIREMENT BEFORE REVENUE(Line 49 + Line 55 + Line 62 + Line 73

77CREDITS+ Line 76)DA#DIV/0!

78REVENUE CREDITS(Line 102)DA-

ANNUAL TRANSMISSION REVENUE

79REQUIREMENT (ATRR)(Line 77 + Line 78)NA#DIV/0!

80CORRECTIONSWorkpaper 9, Line 11, Col. (b)NA0

ANNUAL TRUE-UP ADJUSTMENT (ATU)

81(Note G)Workpaper 7, Line 5NA0

82ATRR PLUS ATU AND CORRECTIONSSum of Lines 79 through 81NA#DIV/0!

Formula Rate - Non-LevelizedRate Formula TemplateActual for the 12 Months Ended 12/31/2021

Utilizing FERC Form 1 Data

Rochester Gas and Electric Corporation

Appendix A: Annual Transmission Revenue Requirement for Schedule 19 Projects

SUPPORTING CALCULATIONS AND NOTES

Line

No.TRANSMISSION PLANT ALLOCATOR

83Electric Plant(Line 97)0

84Total Transmission Plant(Line 2)0

85Schedule 19 Projects(Line 2)0

86Schedule 19 Projects Plant Allocator(Line 85 / Line 84)#DIV/0! S19P

87Transmission Plant Allocator(Line 84 / Line 83)#DIV/0! TP

ELECTRIC WAGE AND SALARY

ALLOCATOR

88Production354-355.20.b0

89Transmission354-355.21.b0

90Distribution354-355.23.b0

91Other354-355.24,25,26.b0

92TotalSum of Lines 88 through 910

93Transmission Wage and Salary Allocator(Line 89 / Line 92)#DIV/0!T W/S

Schedule 19 Projects Wages and Salaries

94(transmission wages and salary times S19P)(Line 89 * Line 86)#DIV/0!

Schedule 19 Projects Wage and Salary

95Allocator(Line 94 / Line 92)#DIV/0!S19 W/S

Schedule 19 Projects Transmission Wage

96and Salary Allocator(Line 94 / Line 89)#DIV/0!S19 W/S T

ELECTRIC COMMON PLANT ALLOCATOR

(CE)% Electric

97Electric200-201.3.c+6.c0

98Gas200-201.3.d+6.d0CP=0.000%

99Total (excludes common)(Line 97 + Line 98)0

REVENUE CREDITS

Account 454, Rent from Electric Property

100

101

102

(Note I)

Account 456, Other Electric Revenue (Note J)

Total Revenue Credits

300-301, fn-

300-301, fn-

-

Formula Rate - Non-LevelizedRate Formula TemplateActual for the 12 Months Ended 12/31/2021

Utilizing FERC Form 1 Data

Rochester Gas and Electric Corporation

Appendix A: Annual Transmission Revenue Requirement for Schedule 19 Projects

General Note:  References to pages in this transmission formula rate rate are indicated as:  (page#, line#, col.#) References to data from FERC Form 1 are indicated as:  #.y.x  (page, line, column)

Note

Page 3 of 16

A All amounts shown are based on five quarter averages which are contained in footnotes to the FF1 (with the following exceptions: CWC in line 28 which is based upon one-eighth of O&M, Accumulated

Deferred Income Taxes in line 24 which are a combination of beginning and end of year averages and proration amounts, and Excess Accumulated Deferred Income Taxes in line 25 which are beginning/ending year averages).

BThe maximum accumulated deferred tax offset to rate base is calculated in accordance with the proration formula prescribed by IRS regulation section 1.167(l)-1(h)(6).

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

DIncludes only FICA and unemployment taxes.

EAny transmission regulatory expenses allocated to Rate 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)

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

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

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

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

JIncludes revenue related to Schedule 19 Projects only.

KThe following acronyms are used for allocators:

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

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

GP= gross plant allocator (allocated Schedule 19 Projects gross plant as % of electric and common plant)

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

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

S19 W/S= Schedule 19 Projects wage and salary allocator (Schedule 19 Projects wages and salaries as % of total electric wages and salaries)

S19 W/ST Schedule 19 Projects wages and salary allocator for transmission (Schedule 19 Projects wages and salaries as a % of transmission wages and salaries)
NA= not applicable (the item is not applicable to Schedule 19 Projects)

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

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

LRochester Gas and Electric will exclude items in Account 930.2 shown on FF1 page 335 that are greater than $1 M and not directly or indirectly related to its transmission assets.

MRG&E 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.

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

Gross receipt tax rate0.00000%

Revenue requirement-Estimate of Line 82

Gross Receipts Tax-

OFor future use.

Page 4 of 16

Rochester Gas and Electric Corporation

Workpaper 1: Average Balances for Most Rate Base Items
Actual for the 12 Months Ended 12/31/2021

Five Quarter AveragesGross Operating Property

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

Schedule 19 Projects

Month

FF1 Reference

Appendix A Line #

1December

2March

3June

4September

5December
6 Average

YearElectric Intangible

204-207, line 5 fn

5

2020-

2021-

2021-

2021-

2021-

-

Production

204-207, line 46 fn

1

-

-

-

-

-

-

Transmission
204-207, line 58 fn

2

-

-

-

-

-

-

Distribution

204-207, Line 75 fn

3

-

-

-

-

-

-

Electric General
204-207, l. 99 fn

4

-

-

-

-

-

-

CommonProject 1

355 fn204-207, line 58 fn

62

--

--

--

--

--

--

Project 2

204-207, line 58 fn

2

-

-

-

-

-
-

Project 3

204-207, line 58 fn

2

-

-

-

-

-
-

Project 4

204-207, line 58 fn

2

-

-

-

-

-
-

204-207, line 58 fn

2

-

-

-

-

-
-

Total

Sum of Columns (h)
through (l)

2

-

-

-

-

-

-

Note:  Exclude Asset Retirement Obligations

Accumulated Depreciation

Schedule 19 Projects

MonthYear

FF1 Reference

Appendix A Line #

Electric IntangibleProduction

200-201.21c219, lines 20-24 fn

139

TransmissionDistribution

219, line 25 fn219, line 26 fn

1011

Electric GeneralCommon

219, line 28 fn355 fn

1214

Project 1Project 2

219, line 25 fn219, line 25 fn

1010

Project 3Project 4

219, line 25 fn219, line 25 fn219, line 25 fn

101010

Total

Sum of Columns (h)
through (l)

10

7December2020------------

8March2021------------

9June2021------------

10September2021------------

11December2021------------

12Average00000000000-

Schedule 19 Projects - CWIPMiscellaneous Rate Base Items

Accumulated

Month

FF1 Reference
Appendix A Line #

13  December
14 March

15June

16  September
17 December
18 Average

Project 1
Year

216 fn
23

2020

2021

2021

2021

2021

Project 2

216 fn
23

-

-

-

-

-
-

Project 3

216 fn
23

-

-

-

-

-
-

Project 4

216 fn
23

-

-

-

-

-
-

216 fn
23

-

-

-

-

-
-

Total

23

--

--

--

--

--

--

Transmission Land Held
for Future Use

214, line 17 fn

28

-

-

-

-

-
0

Schedule 19 Projects -
Land Held for Future Use

214, line TBD

28

-

-

-

-

-
0

Schedule 19 Projects -
Abandoned Plant

230b, line TBD
24

Materials & Supplies -
Transmission

227, Line 8 fn

30

-

-

-

-

-
0

Materials and Supplies -
Assigned to Construction

(Electric and Gas)
227, line 5 fn

31

--

--

--

--

--
0 0

Provision for

Prepayments
Injuries and

Damages

112-113, line 28 110-111, line 57 fn

fn
32

--

--

--

--

--
0 0

Unfunded Liabilities - Account 242

MonthAccrued VacationOtherTotal

FF1 ReferenceNANA

Appendix A Line #NANA

19December2020---

20March2021---

21June2021---

22September2021---

23December2021---

24Average000

Page 5 of 16

Rochester Gas and Electric Corporation

Workpaper 2a: Accumulated Deferred Income Taxes (ADIT) Workpaper - Current Year
Actual for the 12 Months Ended 12/31/2021

(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 ADIT0#DIV/0!#DIV/0!#DIV/0!Workpaper 2b, Line 7

9Average Beginning and End of Year0#DIV/0!#DIV/0!#DIV/0!(Average of Line 7 + Line 8)

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

11Total ADIT#DIV/0!Line 9 + Line 10

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.

Rochester 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 toSchedule 19

Schedule 19 ProjectsTotalProjectsPlantLabor

ExcludedRelatedRelatedRelatedJustification

25Depreciation - Liberalized Depreciation - Prorated#DIV/0!0#DIV/0!00Worksheet 2c, Line 14, Col. (r)

260

270

280

2900000

30Total#DIV/0!0#DIV/0!00

Instructions for Account 282:

1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D

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

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

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

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

Rochester Gas and Electric Corporation

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

(a)(b)(c)(d)(e)(f)(g)(h)

ADIT-283 - Includes Only Items Applicable toSchedule 19

Schedule 19 ProjectsTotalProjectsPlantLabor

ExcludedRelatedJustification

31Cost of Removal0000

3200

330

340

350

360

370

38Total00000

Instructions for Account 283:

1. ADIT items related only to Schedule 19 Projects are directly assigned to Column D

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

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

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

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

Page 6 of 16

Rochester Gas and Electric Corporation

Workpaper 2b: Accumulated Deferred Income Taxes (ADIT) Workpaper - Prior Year
Actual for the 12 Months Ended 12/31/2021

(a)(b)(c)(d)(e)(f)(g)

Schedule 19

ProjectsPlantLaborTotal

Nonprorated ItemsRelatedRelatedADIT

Prior Year

1ADIT-190000(Line 20)

2ADIT-282000(Line 26)

3ADIT-283000(Line 34)

4Subtotal000(Line 1 + Line 2 + Line 3)

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

6GP Allocator#DIV/0!Appendix A

7Prior Year ADIT0#DIV/0!#DIV/0!#DIV/0!(Line 4 * Line 5 or Line 6)

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

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

(a)(b)(c)(d)(e)(f)(g)

ADIT-190 - Includes Only Items Applicable toSchedule 19

Schedule 19 ProjectsProjectsPlantLabor

TotalExcludedRelatedRelatedRelatedJustification

800000

900000

1000000

1100000

1200000

1300000

1400000

1500000

1600000

1700000

1800000

1900000

20Total00000

Instructions for Account 190:

1.  ADIT items related only to Schedule 19 Projects are directly assigned to Column D

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

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

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

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

Rochester Gas and Electric Corporation

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

(a)(b)(c)(d)(e)(f)(g)

ADIT- 282 - Includes Only Items Applicable toSchedule 19

Schedule 19 ProjectsProjectsPlantLabor

ExcludedRelatedRelatedRelatedJustification

21Depreciation - Liberalized Depreciation - Prorated#DIV/0!0#DIV/0!00W orkpaper 2d, Line 13, Col. (n)

2200

230

240

2500000

26Total#DIV/0!0#DIV/0!00

Instructions for Account 282:

1.  ADIT items related only to Schedule 19 Projects are directly assigned to Column D

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

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

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

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

Rochester Gas and Electric Corporation

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

(a)(b)(c)(d)(e)(f)(g)

ADIT-283 - Includes Only Items Applicable toSchedule 19

Schedule 19 ProjectsTotalProjectsPlantLabor

ExcludedRelatedRelatedRelatedJustification

27Cost of Removal0000

2800

290

300

310

320

330

34Total00000

Instructions for Account 283:

1.  ADIT items related only to Schedule 19 Projects are directly assigned to Column D

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

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

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

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

Page 7 of 16

Rochester Gas and Electric Corporation

Workpaper 2c: Accumulated Deferred Income Taxes - Prorated Projection
Actual for the 12 Months Ended 12/31/2021

Debit amounts are shown as positive and credit amounts are shown as negative. Rate Year = 2021

Account 282 (Note A)

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

Beginning Balance & MonthlyYearDays in theNumber of DaysTotal DaysWeightingBeginningSchedule 19TransmissionPlant Related   Gross PlantPlantPlant ProrationLaborW/SLaborLaborTotal Transmission

ChangesMonthRemaining inin theforBalance/ProjectsProrationAllocatorAllocation(j)(f) x (l)RelatedAllocatorAllocationProrationProrated Amount(i)

Year AfterProjectedProjectionMonthly Amount/(f) x (h)(Appendix A)* (k)(General and(Appendix(n) * (o)(f) x (p)+ (m) + (q)

Current MonthRate Year(d)/(e)Ending BalanceCommon)A)

Line #

December 31st balance of Prorated

1ADIT (Note B)2020100.00%#DIV/0!#DIV/0!#DIV/0!#DIV/0!

2January20213133536591.78%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

3February20212830736584.11%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

4March20213127636575.62%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

5April20213024636567.40%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

6May20213121536558.90%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

7June20213018536550.68%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

8July20213115436542.19%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

9August20213112336533.70%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

10September2021309336525.48%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

11October2021316236516.99%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

12November202130323658.77%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

13December20213113650.27%0000#DIV/0!#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!#DIV/0!

14Prorated Balance365#DIV/0!#DIV/0!#DIV/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 Workpaper 2d-Prior Year ADIT Proration Actual

Page 8 of 16

Rochester Gas and Electric Corporation

Workpaper 2d: Accumulated Deferred Income Taxes - Actual Proration
Actual for the 12 Months Ended 12/31/2021

Year =2021

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

Account 282 (Note A)

Days in PeriodProjection - Proration of Projected Deferred TaxActual Activity - Proration of Projected Deferred Tax Activity and Averaging of Other Deferred Tax Activity

(a)

Month

(b)(c)(d)

Number of
Days

Remaining inTotal Days in

Days in theYear AfterProjected Rate

MonthMonth'sYear (Line 14,

Accrual ofCol b)

Deferred
Taxes

(e)(f)

ProrationProjected

PercentageMonthly

(c)/(d)Activity

(g)(h)

ProratedProrated Projected

Amount(e)BalanceSum

* (f)of (g)

(i)(j)

Difference
between

Actual Monthly Activityprojected

(table below, grandmonthly and

total)actual monthly

activity(i) -

(f)

(k)(l)

Preserve proration  Difference between

when actualprojected and actual

monthly andactivity when actual

projected monthlyand projected

activity are eitheractivity are either

both increases orboth increases or

decreases.decreases.
(See Note A) (See Note A)

(m)

Actual activity (Col I)
when projected activity

is an increase while
actual activity is a
decrease OR projected

activity is a decrease
while actual activity is

an increase.
(See Note A)

(n)

Balance reflecting

proration or averaging  (n)
+ (k) +((l) + (m))/2

1 December 31st balance00

2 January3133536591.78%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!

3 February2830736584.11%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!

4 March3127636575.62%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!

5 April3024636567.40%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!

6 May3121536558.90%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!

7 June3018536550.68%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!

8 July3115436542.19%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!

9 August3112336533.70%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!

10 September309336525.48%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!

11 October316236516.99%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!

12 November30323658.77%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!

13 December3113650.27%000#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!

14 Total36500#DIV/0!#DIV/0!#DIV/0!#DIV/0!#DIV/0!

Gross PlantLabor Related

Schedule 19Allocator(General andW/S Allocator (AppendixGrand Total (b) +

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

Actual Monthly Activity

15 January00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

16 February00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

17 March00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

18 April00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

19 May00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

20 June00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

21 July00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

22 August00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

23 September00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

24 October00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

25 November00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

26 December00#DIV/0!#DIV/0!0#DIV/0!#DIV/0!#DIV/0!

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

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

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