NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor

Formula Rate - Non-Levelized

Transmission Formula Rate Template

Utilizing FERC Form 1 Data

Actual for the 12 Months Ended 12/31/2021

Rochester Gas and Electric Corporation

Appendix A: Annual Transmission Revenue Requirement for Schedule 19 Projects

Composite Depreciation Rates

(1)

(2)

(3)

(4)

(5)

Line

Company Total

(where

applicable)

Schedule 19

Projects (Col 3 *

Col. 4)

Form No. 1 or Transmission

Formula Rate Reference

No. RATE BASE (Note A):

Allocator (Note K)

GROSS PLANT IN SERVICE

Production

Workpaper 1, Line 6, Col. (c)

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

(m)

Workpaper 1, Line 6, Col. (e)

Workpaper 1, Line 6, Col. (f)

Workpaper 1, Line 6, Col. (b)

Workpaper 1, Line 6, Col. (g)

(Sum of Lines 1 through 6)

Transmission

Distribution

Electric General

Electric Intangible

Common

S19 W/S

CP*S19 W/S

GP=

#DIV/0!

TOTAL GROSS PLANT

Without Common - For Gross Plant Allocator Calculation Only

GPE=

ACCUMULATED DEPRECIATION

Production

Workpaper 1, Line 12, Col. (c)

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

(m)

10 Transmission

11 Distribution

12 Electric General

13 Electric Intangible

14 Common

Workpaper 1, Line 12, Col. (e)

Workpaper 1, Line 12, Col. (f)

Workpaper 1, Line 12, Col. (b)

Workpaper 1, Line 12, Col. (g)

(Sum of Lines 9 through 14)

S19 W/S

CP*S19 W/S

#DIV/0!

15 TOTAL ACCUM. DEPRECIATION

NET PLANT IN SERVICE

16 Production

17 Transmission

18 Distribution

19 General

20 Intangible

(Line 1 - Line 9)

(Line 2 - Line 10)

(Line 3 - Line 11)

(Line 4 - Line 12)

(Line 5 - Line 13)

#DIV/0!

21 Common

22 TOTAL NET PLANT

(Line 6 - Line 14)

(Sum of Lines 16 through 21)

ACCUMULATED DEFERRED INCOME

TAXES (Note B)

23 Accumulated Deferred Income Taxes

Excess Accumulated Deferred Income

24 Taxes

Workpaper 2a, Line 11, Col. (g)

Workpaper 3

#DIV/0!

TOTAL ACCUMULATED DEFERRED

25 INCOME TAXES

(Line 23 + Line 24)

#DIV/0!

26 LAND HELD FOR FUTURE USE

Workpaper 1, Line 18, Col. (b) or (c)

OTHER RATE BASE ITEMS

27 Cash Working Capital (Note C)

28 Materials & Supplies - Transmission

Materials and Supplies - Electric and Gas -

29 Assigned to Construction

30 Prepayments

31 Unfunded Liabilities

32 TOTAL OTHER RATE BASE ITEMS

(Line 47 times 45/360)

Workpaper 1, Line 18, Col. (d)

#DIV/0!

S19P

#DIV/0!

Workpaper 1, Line 18, Col. (e)

Workpaper 1, Line 18, Col. (f)

Workpaper 1, Line 18, Col. (i)

(Sum of Lines 27 through 31)

CP*GPE

CP*S19 W/S

#DIV/0!

33 RATE BASE

(Line 22+ Line 25 + Line 26 + Line 32)

#DIV/0!

Formula Rate - Non-Levelized

Rate Formula Template

Actual 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)

Schedule 19

Projects (Col 3 *

Col. 4)

Line

Company Total

(where

applicable)

ANNUAL TRANSMISSION REVENUE

Form No. 1 or Transmission

Formula Rate Reference

No. REQUIREMENT

Allocator (Note K)

OPERATIONS AND MAINTENANCE

EXPENSES (Note M)

34 Transmission - Direct Assign

35 Transmission - Allocate

36 Less: EPRI Dues in Account 566

37 Subtotal - Transmission to Allocate

38 Electric A&G

39 Less: EPRI Dues in A&G

40 Less: Regulatory Commission Expenses

41 Less: Property Insurance

42 Less: Account 930.2 Items

320-323.112.b fn

352-353

Line 35 - Line 36

320-323.197.b

352-353

320-323.189.b

320-323.185.b

Note L

S19P

#DIV/0!

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

Line 42

43 Adjusted Electric A&G

Plus: Transmission Related Regulatory

44 Expenses

S19 W/S

S19P

#DIV/0!

350-351 fn

Plus: Direct Assigned Regulatory

45 Commission Expenses (Note E)

46 Plus: Property Insurance

350-351 fn

320-323.185.b

GPE

#DIV/0!

47 TOTAL O&M

Sum of Lines 34, 37 and 43 through 46

DEPRECIATION AND AMORTIZATION EXPENSE

48 Transmission

336.7.f, fn

336.10 f

336.1.d

49 Electric General

50 Electric Intangible

51 Common Electric

52 TOTAL DEPRECIATION

S19 W/S

#DIV/0!

336.11.f

Sum of Lines 48 through 51

TAXES OTHER THAN INCOME TAXES

LABOR RELATED

Payroll (Note D)

262-263.8.l+262-263.16.l

CP*S19 W/S

#DIV/0!

54 PLANT RELATED

Real Estate

Franchise Tax

Gross Receipts Tax

Other

262-263.6.l

262-263

CP*GPE

Note N

#DIV/0!

262-263

59 TOTAL OTHER TAXES

Sum of Lines 53 and 55 through 58

#DIV/0!

INCOME TAXES (Note F)

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

SIT * FIT * p)}=

1 / (1 - T)

60 Composite Tax Rate = T

61 Gross-up Factor

62 Income Tax Factor

0.0000%

0.0000

T/(1-T)

Amortization of Investment Tax Credit (enter

63 negative)

Amortization of Excess Deferred Income

64 Taxes (enter negative)

65 Tax Effect of Permanent Differences

66 Income Tax Calculation

67 ITC adjustment

266-267.11. f, fn

Workpaper 3

Workpaper 4, Line 2, Col. (e)

(Line 72 * Line 62)

Calc

#DIV/0!

(Line 63 * Line 61)

Amortization of Excess Deferred Income Tax

68 Adjustment

69 Permanent Differences Tax Adjustment

70 TOTAL INCOME TAXES

(Line 64 * Line 61)

(Line 65 * Line 61)

Sum of Lines 66 through 69

Calc

#DIV/0!

RETURN (Note H)

71 Debt

72 Common Equity and Preferred Stock

73 TOTAL RETURN

Workpaper 5, Line 12, Col. (i)

Workpaper 5, Line 12, Col. (f)

Sum of Lines 71 through 72

Calc

#DIV/0!

ANNUAL TRANSMISSION REVENUE

REQUIREMENT BEFORE REVENUE

74 CREDITS

(Line 47 + Line 52 + Line 59 + Line 70 +

Line 73)

#DIV/0!

75 REVENUE CREDITS

(Line 99)

ANNUAL TRANSMISSION REVENUE

76 REQUIREMENT (ATRR)

(Line 74 + Line 75)

77 CORRECTIONS

Workpaper 9, Line 11, Col. (b)

ANNUAL TRUE-UP ADJUSTMENT (ATU)

78 (Note G)

Workpaper 7, Line 5

79 ATRR PLUS ATU AND CORRECTIONS

Sum of Lines 76 through 78

#DIV/0!

Formula Rate - Non-Levelized

Rate Formula Template

Actual 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

80 Electric Plant

81 Total Transmission Plant

82 Schedule 19 Projects

(Line 94)

(Line 2)

83 Schedule 19 Projects Plant Allocator

84 Transmission Plant Allocator

(Line 82 / Line 81)

(Line 81 / Line 80)

#DIV/0! S19P

#DIV/0! TP

ELECTRIC WAGE AND SALARY

ALLOCATOR

85 Production

86 Transmission

87 Distribution

88 Other

354-355.20.b

354-355.21.b

354-355.23.b

354-355.24,25,26.b

Sum of Lines 85 through 88

(Line 86 / Line 89)

89 Total

90 Transmission Wage and Salary Allocator

#DIV/0!

T W/S

Schedule 19 Projects Wages and Salaries

91 (transmission wages and salary times S19P)

Schedule 19 Projects Wage and Salary

92 Allocator

Schedule 19 Projects Transmission Wage

93 and Salary Allocator

(Line 86 * Line 83)

(Line 91 / Line 89)

(Line 91 / Line 86)

#DIV/0!

S19 W/S

S19 W/S T

ELECTRIC COMMON PLANT ALLOCATOR

(CE)

94 Electric

95 Gas

96 Total (excludes common)

% Electric

0.000%

200-201.3.c+6.c

200-201.3.d+6.d

(Line 94 + Line 95)

CP=

REVENUE CREDITS

Account 454, Rent from Electric Property

97 (Note I)

300-301, fn

Account 456, Other Electric Revenue (Note J)

99 Total Revenue Credits

Formula Rate - Non-Levelized

Rate Formula Template

Actual 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

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).

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

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

Includes only FICA and unemployment taxes.

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

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 electe

to utilize amortization of tax credits against taxable income, rather than book tax credits to Account No. 255 and reduce rate base, must reduce its income tax expense by the amount of the Amortized

Investment Tax Credit (Form 1, 266.8.f) multiplied by (1/1-T). Any Excess or Deficient Deferred Income Taxes reduce or increase income tax expense by the amount of the expense multiplied by (1/1-

T).

Inputs Required:

FIT =

SIT=

p =

0.00%

0.00% (State Income Tax Rate or Composite SIT)

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

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

Debt cost rate = long-term interest / long term debt. Preferred cost rate = preferred dividends / preferred outstanding. 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.

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

Includes revenue related to Schedule 19 Projects only

The 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

Rochester 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.

RG&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.

In 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 rate

Revenue requirement

Gross Receipts Tax

0.00000%

Estimate of Line 79

For future use.

Effective Date: 7/3/2023 - Docket #: ER23-1817-005 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor

Rochester Gas and Electric Corporation

Workpaper 1: Average Balances for Most Rate Base Items

Actual for the 12 Months Ended 12/31/2021

Five Quarter Averages

Gross Operating Property

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

(l)

(m)

Schedule 19 Projects

Month

Year

Electric Intangible

Production

Transmission

Distribution

Electric General

Common

Project 1

Project 2

Project 3

Project 4

Total

Sum of Columns (h)

through (l)

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

355 fn

204-207, line 58 fn

Appendix A Line #

December

March

2020

2021

June

September

December

Average

Note: Exclude Asset Retirement Obligations

Accumulated Depreciation

Schedule 19 Projects

Month

Year

Electric Intangible

Production

Transmission

Distribution

Electric General

Common

Project 1

Project 2

Project 3

Project 4

Total

Sum of Columns (h)

through (l)

FF1 Reference

200-201.21c

219, lines 20-24 fn

219, line 25 fn

219, line 26 fn

219, line 28 fn

355 fn

219, line 25 fn

Appendix A Line #

December

March

2020

2021

June

10 September

11 December

Average

Miscellaneous Rate Base Items

Unfunded Liabilities

Materials and Supplies -

Assigned to Construction

(Electric and Gas)

Transmission Land Held

for Future Use

Schedule 19 Projects -

Land Held for Future Use

Materials & Supplies -

Transmission

Prepayments

Accumulated Provision

for Injuries and Damages

Miscellaneous Current

and Accrued Liabilities

Month

Year

Total

Sum of Columns (g)

through (h)

214, line 17 fn

214, line TBD

227, Line 8 fn

227, line 5 fn

110-111, line 57 fn

FF1 Reference

Appendix A Line #

112-113, line 28 fn

Account 242 - see below

13 December

14 March

15 June

16 September

17 December

18 Average

2020

2021

Unfunded Liabilities - Account 242

Month

FF1 Reference

Appendix A Line #

Accrued Vacation

Other

Total

19 December

20 March

21 June

22 September

23 December

24 Average

2020

2021

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

Projects

Plant

Labor

Total

ADIT

Nonprorated Items

Current Year

ADIT-190

ADIT-282

ADIT-283

Subtotal

Schedule 19 Projects W/S Allocator

GP Allocator

End of Year ADIT

(Line 24)

(Line 30)

(Line 38)

(Line 1 + Line 2 + Line 3)

Appendix A

#DIV/0!

Appendix A

#DIV/0!

(Line 4 * Line 5 or Line 6)

Workpaper 2b, Line 7

(Average of Line 7 + Line 8)

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

Line 9 + Line 10

End of Previous Year ADIT

Average Beginning and End of Year

Prorated ADIT

Total ADIT

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

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

(a)

ADIT-190 - Includes Only Items Applicable to Schedule

19 Projects

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 19

Projects

Plant

Labor

Total

Excluded

Justification

24 Total

Instructions for Account 190:

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

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

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

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

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

Rochester Gas and Electric Corporation

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

(a)

ADIT- 282 - Includes Only Items Applicable to Schedule

19 Projects

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 19

Projects

Total

Plant

Labor

Excluded

Justification

25 Depreciation - Liberalized Depreciation - Prorated

#DIV/0!

Workpaper 2c, Line 14, Col. (r

30 Total

#DIV/0!

Instructions for Account 282:

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

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

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

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

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

Rochester Gas and Electric Corporation

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

(a)

ADIT-283 - Includes Only Items Applicable to Schedule

19 Projects

(b)

(c)

(d)

(e)

(f)

(g)

(h)

Schedule 19

Projects

Total

Plant

Labor

Excluded

Justification

38 Total

Instructions for Account 283:

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

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

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

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

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

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

Projects

Plant

Labor

Total

ADIT

Nonprorated Items

Prior Year

ADIT-190

ADIT-282

ADIT-283

Subtotal

Schedule 19 Projects W/S Allocator

GP Allocator

Prior Year ADIT

(Line 20)

(Line 26)

(Line 34)

(Line 1 + Line 2 + Line 3)

Appendix A

#DIV/0!

Appendix A

(Line 4 * Line 5 or Line 6)

#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)

ADIT-190 - Includes Only Items Applicable to

Schedule 19 Projects

Schedule 19

Projects

Plant

Labor

Total

Excluded

Justification

20 Total

Instructions for Account 190:

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

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

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

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

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

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 to

Schedule 19 Projects

Schedule 19

Projects

Plant

Labor

Excluded

Justification

21 Depreciation - Liberalized Depreciation - Prorated

#DIV/0!

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

26 Total

#DIV/0!

Instructions for Account 282:

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

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

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

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

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

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 to

Schedule 19 Projects

Schedule 19

Projects

Total

Plant

Labor

Excluded

Justification

34 Total

Instructions for Account 283:

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

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

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

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

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

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)

Year

(c)

(d)

(e)

(f)

for

(g)

Beginning

Balance/

(h)

(i)

(j)

(k)

(l)

Plant

Allocation (j)

* (k)

(m)

(n)

Labor

(o)

W/S

(p)

Labor

(q)

Labor

Proration

(f) x (p)

(r)

Beginning Balance & Monthly

Changes

Days in the Number of Days Total Days Weighting

Month

Schedule 19

Projects

Transmission Plant Related Gross Plant

Proration

(f) x (h)

Plant Proration

(f) x (l)

Total Transmission

Prorated Amount (i)

+ (m) + (q)

Remaining in

Year After

in the

Projected

Allocator

(Appendix A)

Allocator Allocation

Projection Monthly Amount/

(General and (Appendix (n) * (o)

Current Month Rate Year

(d)/(e)

Ending Balance

Common)

Line #

December 31st balance of Prorated

ADIT (Note B)

January

February

March

April

May

June

July

August

2020

2021

100.00%

91.78%

84.11%

75.62%

67.40%

58.90%

50.68%

42.19%

33.70%

25.48%

16.99%

8.77%

#DIV/0!

335

307

276

246

215

185

154

123

365

#DIV/0!

365

10 September

11 October

12 November

13 December

14 Prorated Balance

0.27%

#DIV/0!

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

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

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 Period

Projection - Proration of Projected Deferred Tax

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

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

(l)

Difference between Actual activity (Col I)

projected and when projected activity

(m)

(n)

Preserve

proration when

actual monthly actual activity when is an increase while

and projected

monthly activity

are either both

increases or

decreases.

Number of

Days

Remaining in Total Days in

Year After Projected Rate

Month's

Accrual of

Deferred

Taxes

Difference

between

projected

monthly and

actual monthly

Proration

Percentage

(c)/(d)

Projected

Monthly

Activity

Prorated

Amount

* (f)

Prorated Projected

Actual Monthly

actual and

actual activity is a

Balance reflecting

Days in the

Month

(e) Balance

Sum

Activity

(table

projected activity decrease OR projected proration or averaging (n)

Year (Line 14,

Col b)

of (g)

below, grand total)

are either both

increases or

decreases.

activity is a decrease

while actual activity is

an increase.

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

activity

(i) -

(f)

(See Note A)

1 December 31st balance

2 January

3 February

4 March

5 April

6 May

7 June

8 July

9 August

10 September

11 October

12 November

13 December

14 Total

335

365

91.78%

84.11%

75.62%

67.40%

58.90%

50.68%

42.19%

33.70%

25.48%

16.99%

8.77%

#DIV/0!

365

307

276

246

215

185

154

123

0.27%

Gross Plant

Allocator

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

Labor Related

(General and W/S Allocator (Appendix

Schedule 19

Projects

Grand Total (b) +

(f) + (i)

Common)

Total (g) * (h)

Actual Monthly Activity

15 January

16 February

17 March

18 April

19 May

20 June

21 July

22 August

23 September

24 October

25 November

26 December

#DIV/0!

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

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

Differences attributable to under-projection of ADIT in the annual projection will result in an adjustment to the projected prorated ADIT activity by the difference between the projected monthly activity

and the actual monthly activity. However, when projected monthly ADIT activity is an increase and actual monthly ADIT activity is a decrease, actual monthly ADIT activity will be used.

Likewise, when projected monthly ADIT activity is a decrease and actual monthly ADIT activity is an increase, actual monthly ADIT activity will be used.

Rochester Gas and Electric Corporation

Workpaper 3: Excess Accumulated Deferred Income Taxes

Resulting from Income Tax Rate Changes (Note A)

Actual for the 12 Months Ended 12/31/2021

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)

Unprotected

Property

Adjusted

Deficient or

Excess

Accumulated

Deferred

Taxes

Column (d) +

Column (e)

Deficient or

Excess

Accumulated

ADIT Balances

After

Schedule 19

Projects

Allocation

(UP)

ADIT Balances

Prior to

Remeasurement

Allocated to Unprotected

Remeasurement Deferred Taxes Adjustments After

(Note C) at December 31, Remeasurement

Column (b) * Line Column (b) -

43 Column (c)

Schedule 19

Projects

Column (f) *

Column (g)

Other (UO) Amortization

(Note B) Year

Balance at

December 31

Column (h) -

Column (j)

Amortization

Year

Balance at

December 31

Column (k) -

Column (l)

Line Description

Factors (Note B)

Deficient Deferred Income Taxes -

amortized to 410.1

FERC Account 190

0.000%

6 Total FERC Account 190

FERC Account 282

0.000%

11 Total Account 282

FERC Account 283

0.000%

17 Total FERC Account 283

Subtotal Before Being Grossed up for Income

18 Taxes

19 Gross Up

Total Deficient Accumulated Deferred Income

20 Taxes - Account 182.3

Excess Accumulated Deferred Income

Taxes - amortized to 411.1

FERC Account 190

0.000%

23 Total Account 190

FERC Account 282

24 Accelerated Depreciation

0.000%

29 Total Account 282

FERC Account 283

0.000%

35 Total Account 283

Subtotal Before Being Grossed up for Income

36 Taxes

37 Gross Up

Total Excess Accumulated Deferred Income

38 Taxes - Account 254

39 Grand Tota

40 Total Amortization

Note A: Includes Excess Deferred Income Tax Regulatory Assets or Liabilities and the associated amortization arising from income tax rate changes. This sheet will be populated and replicated for changes in federal, state or local income tax rates impacting Schedule 19

Project ADITs.

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

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

New nominal rate

Prior nominal rate

Remeasurement Factor

1.0%

100.0%

Note D:

Note E:

Note F:

Effective Date: 7/3/2023 - Docket #: ER23-1817-005 - Page 1

NYISO Tariffs --> Open Access Transmission Tariff (OATT) --> 6 OATT Rate Schedules --> 6.19.7.2.2 OATT Schedule 19 - Rochester Gas and Electric Cor

Rochester Gas and Electric Corporation

Workpaper 7: True-up Adjustment for Schedule 19 Projects

Actual for the 12 Months Ended 12/31/2021

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

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

(i)

In accordance with its formula rate protocols, RG&E shall recalculate its Annual Transmission

Revenue Requirement ("ATRR") for the previous calendar year based on its actual costs as reflected in its Form No. 1 and its

books and records for that calendar year, consistent with FERC accounting policies.

(ii)

Determine the difference between the Actual ATRR as determined in paragraph (i) above,

and actual revenues based upon the Projected ATRR for the previous calendar year

(iii)

Multiply the ATRR Before Interest by (1+i)^24 months

Where:

i =

Average of the monthly rates from the middle of the Rate Year for which the ATU

is being calculated through the middle of the year in which the ATU is included in rates (24 months)

The interest rates are initially estimated and then trued-up to actual

To the extent possible each input to the Formula Rate used to calculate the Actual ATRR

will be taken directly from the FERC Form No. 1 or will be reconcilable to the FERC Form 1

by the application of clearly identified and supported information. If the reconciliation

is provided through a workpaper included in the filed Formula Rate Template, the inputs to the workpaper must meet this

transparency standard, and doing so will satisfy this transparency requirement for the amounts that are output from the

workpaper and input to the main body of the Formula Rate.

Line

Interest

Estimated Actual Interest Rate True-

Interest Rate

Rate

ATRR based on actual costs included for the previous calendar year

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

Difference (A-B)

Future Value Factor (1+i)^24

True-up Adjustment (C*D)

Interest Rate True-up (Note 1)

1.0000

Where:

i = average interest rate as calculated below

Interest on Amount of Refunds or Surcharges

Estimated

Actual

Monthly

Interest Rate

Monthly

Interest Rate

0.0000%

Month

July

August

Year

Year 1

Year 2

Year 3

0.0000%

September

10 October

11 November

12 December

13 January

14 February

15 March

16 April

17 May

18 June

19 July

20 August

21 September

22 October

23 November

24 December

25 January

26 February

27 March

28 April

29 May

30 June

31 Average

0.00000%

Note 1: Use Workpaper 7-True-up Adjustment to determine the ATU with actual interest rates and include the interest rate true-up with a subsequent ATU adjustment.

Rochester Gas and Electric Corporation

Workpaper 8: Electric and Common Depreciation and Amortization Rates

Actual for the 12 Months Ended 12/31/2021

FERC Account

Description

Rate (Note 1)

Transmission

350.4

352

353

354

355

356

357

358

Land Rights

Structures and Improvements

Station Equipment

Towers and Fixtures

Poles and Fixtures

Overhead Conductors & Devices

Underground Conduit

Underground Conductors & Devices

Roads and Trails

1.33%

1.69%

1.92%

2.00%

2.17%

1.92%

1.57%

1.79%

359

Electric General and Intangible

302

303

390

391

391.2

391.3

394

395

397

Franchises and Consents

Intangible Plant

Structures and Improvements

Office Furniture and Equipment

Computer Equipment

Office Equipment

Tools, Shop and Garage Equipment

Laboratory Equipment

14.29%

2.18%

3.57%

14.29%

2.77%

3.43%

0.96%

3.63%

2.86%

6.67%

Communication Equipment

Communication Equipment - Overhead

Miscellaneous Equipment

397.1

398

Common

302

303

Franchises and Consents

Intangible Plant

13.09%

2.98%

3.42%

13.09%

1.09%

10.00%

11.25%

8.18%

9.00%

8.18%

11.25%

10.00%

9.00%

390

391

Structures and Improvements

Office Furniture and Equipment

Computer Equipment

Office Equipment

Mini Passenger Vans

Passenger Cars

Full Size Pickups

Light Duty Gas Powered Utility Trucks

Heavy Duty Gas Powered Utility Trucks

Mini Cargo Vans

391.2

391.3

392.09

392.13

392.32

392.33

392.34

392.36

392.37

392.38

Full Size Cargo Vans

Mini Pickups

Heavy Duty Diesel Powered Utility Trucks

and Equipment

392.39

6.92%

Medium Duty Diesel Powered Utility

Trucks

Medium Duty Gas Power Utility Trucks

Stores Equipment

Tools, Shop and Garage Equipment

Laboratory Equipment

Power Operated Equipment

Communication Equipment

Miscellaneous Equipment

392.42

392.43

393

394

395

396

397

398

7.50%

8.18%

2.87%

2.91%

2.83%

7.69%

5.38%

6.25%

Note 1: The above depreciation rates cannot change absent Commission authorization

Rochester Gas and Electric Corporation

Workpaper 9: Prior Period Corrections

Actual for the 12 Months Ended 12/31/2021

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

(a)

(b)

Calendar Year

Revenue

Impact of

Correction

Line

No. Description

Revenue

Requirement

Source

Filing Name and Date

Original Revenue Requirement

Description of Correction 1

Description of Correction 2

Total Corrections

(Line 3 + Line 4)

(Line 2 + Line 5)

(Line 5)

Corrected Revenue Requirement

Total Corrections

Average Monthly FERC Refund Rate

Number of Months of Interest

Note A

Note B

(Line 7 * Line 8 *

0.00%

Interest on Correction

Line 9)

11 Sum of Corrections Plus Interest

(Line 7 + Line 10)

Notes:

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 True-up Adjustment is computed.

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.

Corrected formula rate calculations will be provided to support any corrections.

Effective Date: 7/3/2023 - Docket #: ER23-1817-005 - Page 1