14.2.3NYPA Formula Rate

14.2.3.1   NYPA Formula Rate Template

INDEX

INDEX

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT

Name

Cost-of-Service Summary Schedule A1

Schedule A2
Schedule B1
Schedule B2
Schedule B3
Schedule C1
Schedule D1
Schedule E1
Schedule F1
Schedule F2
Schedule F3

Work Paper-AA
Work Paper-AB
Work Paper-AC
Work Paper-AD
Work Paper-AE
Work Paper-AF
Work Paper-AG
Work Paper-AH
Work Paper-AI
Work Paper-BA
Work Paper-BB
Work Paper-BC
Work Paper-BD
Work Paper-BE
Work Paper-BF
Work Paper-BG
Work Paper-BH
Work Paper-BI
Work Paper-CA
Work Paper-CB
Work Paper-DA
Work Paper-DB
Work Paper-EA

Work Paper-AR-IS
Work Paper-AR-BS

Work Paper-AR-Cap Assets
Work Paper-Reconciliations

Description

TRANSMISSION REVENUE REQUIREMENT SUMMARY OPERATION & MAINTENANCE EXPENSE SUMMARY ADMINISTRATIVE AND GENERAL EXPENSES

ANNUAL DEPRECIATION AND AMORTIZATION EXPENSES ADJUSTED PLANT IN SERVICE

DEPRECIATION AND AMORTIZATION RATES
TRANSMISSION - RATE BASE CALCULATION

CAPITAL STRUCTURE AND COST OF CAPITAL AS OF DECEMBER 31, 20__ LABOR  RATIO

PROJECT REVENUE REQUIREMENT WORKSHEET INCENTIVES

PROJECT TRUE-UP
O&M AND A&G SUMMARY
O&M AND A&G DETAIL

STEP-UP TRANSFORMERS O&M ALLOCATOR FACTS O&M ALLOCATOR

MICROWAVE TOWER RENTAL INCOME

POSTRETIREMENT BENEFITS OTHER THAN PENSIONS (PBOP) PROPERTY INSURANCE ALLOCATION

INJURIES & DAMAGES INSURANCE EXPENSE ALLOCATION PROPERTY INSURANCE ALLOCATOR

DEPRECIATION AND AMORTIZATION EXPENSES (BY FERC ACCOUNT) EXCLUDED PLANT IN SERVICE

PLANT IN SERVICE DETAIL

MARCY-SOUTH CAPITALIZED LEASE AMORTIZATION AND UNAMORTIZED BALANCE FACTS PROJECT PLANT IN SERVICE AND ACCUMULATED DEPRECIATION

GENERATOR STEP-UP TRANSFORMERS BREAKOUT

RELICENSING/RECLASSIFICATION EXPENSES ASSET IMPAIRMENT

COST OF REMOVAL

MATERIALS AND SUPPLIES

ESTIMATED PREPAYMENTS AND INSURANCE WEIGHTED COST OF CAPITAL

LONG-TERM DEBT AND RELATED INTEREST CALCULATION OF LABOR RATIO

STATEMENT OF REVENUES , EXPENSES, AND CHANGES IN NET POSITION STATEMENT OF NET POSITION

CAPITAL ASSETS
RECONCILIATIONS BETWEEN ANNUAL REPORT & ATRR

SCH - Summary

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT
YEAR ENDING DECEMBER 31, 20__

TRANSMISSION REVENUE REQUIREMENT SUMMARY

Line No. A. OPERATING EXPENSESTOTAL $SOURCE/COMMENTS

(1)(2)

1Operation & Maintenance Expense-Schedule A1, Col 5, Ln 17

2Administration & General Expenses-Schedule A2, Col 5, Ln 22

3Depreciation & Amortization Expense-Schedule B1, Col 6, Ln 26

4TOTAL OPERATING EXPENSE-Sum lines 1, 2, & 3

5B. RATE BASE-Schedule C1, Col 5, Ln 10

6Return on Rate Base-Schedule C1, Col 7, Ln 10

7TOTAL REVENUE REQUIREMENT-Line 4 + Line 6

8Incentive Return-Schedule F1, page 2, line 2, col. 13

9True-up Adjustment-Schedule F3, page 1, line 3, col. 10

10NET ADJUSTED REVENUE REQUIREMENT-Line 7 + line 8 + line 9

Breakout by Project

11NTAC Facilities-Schedule F1, page 2, line 1a, col. 16

11aProject 1 - Marcy South Series Compensation-Schedule F1, page 2, line 1b, col. 16

11bProject 2-Schedule F1, page 2, line 1c, col. 16

11c-

…-

12Total Break out-Sum lines 11

Note 1 The revenue requirements shown on lines 11 and 11a et seq. and annual revenue requirements.  If the first year is a

partial year, 1/12 of the amounts should be recovered for every month of the Rate Year.

SCH-A1

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT
YEAR ENDING DECEMBER 31, 20__

SCHEDULE  A1

OPERATION & MAINTENANCE EXPENSE SUMMARY ($)

FERC

Line No.   AccountFERC Account DescriptionSourceTotalGrand Total

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

Transmission:

OPERATION:

1560Supervision & EngineeringWP-AA, Col (6)-

2561Load DispatchingWP-AA, Col (6)-

3562Station ExpensesWP-AA, Col (6)-

4566Misc. Trans. ExpensesWP-AA, Col (6)-

5Total Operation(sum lines 1-4)-

MAINTENANCE:

6568Supervision & EngineeringWP-AA, Col (6)-

7569StructuresWP-AA, Col (6)-

8570Station EquipmentWP-AA, Col (6)-

9571Overhead LinesWP-AA, Col (6)-

10572Underground LinesWP-AA, Col (6)-

11573Misc. Transm. PlantWP-AA, Col (6)-

12Total  Maintenance(sum lines 6-11)-

13TOTAL O&M TRANSMISSION(sum lines 5 & 12)-

Adjustments(Note 2)

14Step-up TransformersWP-AC, line 5-

15FACTS (Note 1)WP-AD, line 5-

16Microwave Tower Rental IncomeWP-AE, line 14-

17TOTAL ADJUSTED O&M TRANSMISSION (sum lines 13-16)-

Note 1Flexible Alternating Current Transmission System device

Note 2Revenues that are credited in the NTAC are not revenue credited here.

SCH-A2

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT
YEAR ENDING DECEMBER 31, 20__

SCHEDULE  A2

ADMINISTRATIVE AND GENERAL EXPENSES

FERCUnallocatedTransmission   Allocated to

Line No.Account   FERC Account DescriptionSourceA&G ($)Labor RatioTransmission ($)Source/Comments

(1)(2)(3)(4)(5)(6)

Administrative & General Expenses

1920A&G SalariesWP-AA, Col (6)-

2921Office Supplies & ExpensesWP-AA, Col (6)-

3922Admin. Exp. Transferred-CrWP-AA, Col (6)-

4923Outside Services EmployedWP-AA, Col (6)-

5924Property InsuranceWP-AA, Col (6)--See WP-AG; Ln 9

6925Injuries & Damages InsuranceWP-AA, Col (6)--See WP-AH; Ln 7

7926Employee Pensions & BenefitsWP-AA, Col (6)-

8928Reg. Commission ExpensesWP-AA, Col (6)--See WP-AA; Ln 27

9930Obsolete/Excess InvWP-AA, Col (6)-

10930.1General Advertising ExpenseWP-AA, Col (6)-

11930.2Misc. General ExpensesWP-AA, Col (6)-

12930.5Research & DevelopmentWP-AA, Col (6)-

13931RentsWP-AA, Col (6)-

14935Maint of General Plant A/C 932WP-AA, Col (6)-

15TOTAL(sum lines 1-14)-

16Less A/C 924Less line 5-

17Less A/C 925Less line 6-

18Less EPRI DuesContained in line12-

19Less A/C 928Less line 8-

20PBOP AdjustmentWP-AF-

21TOTAL A&G Expense(sum lines 15 to 20)---- Allocated based on

transmission labor

22NET A&G TRANSMISSION EXPENSE(sum lines 1 to 21)-allocator (Schedule E1)

SCH-B1

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT
YEAR ENDING DECEMBER 31, 20__

SCHEDULE   B1

ANNUAL DEPRECIATION AND AMORTIZATION EXPENSES ($)

Total

General PlantAnnual

FERCTransmissionAllocated toDepreciation

Line No.Account   FERC Account DescriptionSourceTransmissionGeneral PlantLabor Ratio (%)Transm. Col (3)*(4)Col (2)+(5)

(1)(2)(3)(4)(5)(6)

1352Structures & ImprovementsWP-BA-

2353Station EquipmentWP-BA-

3354Towers & FixturesWP-BA-

4355Poles & FixturesWP-BA-

5356Overhead Conductors & DevicesWP-BA-

6357Underground ConduitWP-BA-

7358Underground Conductors & DevicesWP-BA-

8359Roads & TrailsWP-BA-

9Unadjusted Depreciation--

10390Structures & ImprovementsWP-BA-

11391Office Furniture & EquipmentWP-BA-

12392Transportation EquipmentWP-BA-

13393Stores EquipmentWP-BA-

14394Tools, Shop & Garage EquipmentWP-BA-

15395Laboratory EquipmentWP-BA-

16396Power Operated EquipmentWP-BA-

17397Communication EquipmentWP-BA-

18398Miscellaneous EquipmentWP-BA-

19399Other Tangible PropertyWP-BA-

20Unadjusted General Plant Depreciation-

Adjustments

21Capitalized Lease AmortizationSchedule B2, Col 4, line 14-

22FACTSSchedule B2, Col 4, line 13-

23WindfarmSchedule B2, Col 4, line 11-

24Step-up TransformersSchedule B2, Col 4, line 12-

25NIA/STL Relicensing ReclassWP-BG, Col 4-

26TOTAL(Sum lines 1-24)---1/--

1/  See Schedule-E1, Column (3), Line 2

SCH- B2

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT
YEAR ENDING DECEMBER 31, 20__

SCHEDULE B2

ADJUSTED PLANT IN SERVICE

20__20__ [prev. yr.]20__ - 20__ Average

Net

LinePlant inAccumulatedPlant inDepreciationPlant inAccumulatedPlant inDepreciationPlant inAccumulatedPlant in

No.Service ($)Depreciation ($)Service - Net ($)Expense ($)Service ($)Depreciation ($)Service - Net ($)Expense ($)Service ($)Depreciation ($)Service ($)

(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)

PRODUCTIONSource

1Production - LandWP-BC-----------

2Production - HydroWP-BC-----------

3Production - Gas Turbine / Combined Cyc  WP-BC-----------

4-----------

TRANSMISSION

5Transmission - LandWP-BC-----------

6TransmissionWP-BC-----------

7-----------

8Transmission - Cost of Removal 1/WP-BC-----------

9Excluded Transmission2/WP-BB-----------

Adjustments to Rate Base

10Transmission - Asset ImpairmentWP-BC-----------

11WindfarmWP-BC-----------

12Generator Step-upsWP-BF-----------

13FACTSWP-BE-----------

14Marcy South Capitalized Lease 3/--

15Total Adjustments-----------

16

17Net Adjusted Transmission-----------

-

GENERAL

18General - LandWP-BC-----------

19GeneralWP-BC-----------

20-----------

Adjustments to Rate Base

21General - Asset Impairment-----------

22General - Cost of RemovalWP-BC-----------

23RelicensingWP-BG-----------

24Excluded General4/WP-BC-----------

24Total Adjustments-----------

25Net Adjusted General Plant-----------

Notes

1/  Cost of Removal: Bringing back to accumulated depreciation cost of removal which was reclassified to regulatory liabilities in annual report

2/  Excluded Transmission: Assets not recoverable under ATRR, FERC Accounts 350 and 352-359 for 500 MW, AEII, Poletti, SCPPs, Small Hydro, and Flynn. 3/  Marcy South Capitalized Lease amount is added separately to the Rate Base

4/  Excluded General: Assets not recoverable under ATRR, FERC Accounts 389-399 for 500 MW, AEII, Poletti, SCPPs, Small Hydro, and Flynn.

SCPPs include Brentwood, Gowanus, Harlem River, Hell Gate, Kent, Pouch and Vernon. Small Hydro includes Ashokan, Crescent, Jarvis and Vischer Ferry

SCH-B3

Schedule B3 - Depreciation and Amortization Rates
NEW YORK POWER AUTHORITY

YEAR ENDING DECEMBER 31, 20__

Line No.FERC AccountFERC Account DescriptionRate (Annual) Percent

TRANSMISSION PLANTSt. Lawrence/FDRNiagaraBlenheim-GilboaJ. A. FitzPatrickMassena-MarcyMarcy-SouthLong Island Sound CableNew Project

1350Land Rights

2352Structures and Improvements1.86%1.73%1.66%4.17%1.65%3.33%2.21%

3353Station Equipment2.35%2.34%2.24%3.87%2.26%2.27%3.33%2.56%

4354Towers and Fixtures2.31%2.20%2.14%4.67%2.13%2.15%2.60%

5355Poles and Fixtures2.64%2.59%2.59%2.57%2.62%2.60%

6356Overhead Conductor and Devices2.23%2.23%2.14%4.02%2.13%2.16%2.49%

7357Underground Conduit1.44%1.40%3.33%1.42%

8358Underground Conductor and Devices2.34%2.27%3.33%2.31%

9359Roads and Trails1.57%1.19%1.21%3.41%0.98%0.99%1.56%

GENERAL PLANT

10390Structures & Improvements3.45%3.45%3.45%3.45%3.45%3.45%3.45%3.45%

11391Office Furniture & Equipment9.08%9.08%9.08%9.08%9.08%9.08%9.08%9.08%

12392Transportation Equipment13.04%13.04%13.04%13.04%13.04%13.04%13.04%13.04%

13393Stores Equipment3.15%3.15%3.15%3.15%3.15%3.15%3.15%3.15%

14394Tools, Shop & Garage Equipment4.94%4.94%4.94%4.94%4.94%4.94%4.94%4.94%

15395Laboratory Equipment4.43%4.43%4.43%4.43%4.43%4.43%4.43%4.43%

16396Power Operated Equipment9.33%9.33%9.33%9.33%9.33%9.33%9.33%9.33%

17397Communication Equipment6.63%6.63%6.63%6.63%6.63%6.63%6.63%6.63%

18398Miscellaneous Equipment5.94%5.94%5.94%5.94%5.94%5.94%5.94%5.94%

195 Year Property20.00%20.00%20.00%20.00%20.00%20.00%20.00%20.00%

2010 Year Property10.00%10.00%10.00%10.00%10.00%10.00%10.00%10.00%

2120 Year Property5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%

INTANGIBLE PLANT

22303Miscellaneous Intangible Plant

235 Year Property20.00%20.00%20.00%20.00%20.00%20.00%20.00%20.00%

247 Year Property14.29%14.29%14.29%14.29%14.29%14.29%14.29%14.29%

2510 Year Property10.00%10.00%10.00%10.00%10.00%10.00%10.00%10.00%

26Transmission facility Contributions in Aid of ConstructioNote 1

Note 1: In the event a Contribution in Aid of Construction (CIAC) is made for a transmission facility, the transmission depreciation rates above will be weighted based on the relative amount of underlying plant booked to the accounts shown in lines 1-9 above and the weighted average depreciation rate will be used to amortize the CIAC. The life of a facility subject to a CIAC will be the estimated life of the facility or rights associated with the facility and will not change over the life of a CIAC without subsequent FERC approval.

These depreciation rates will not change absent the appropriate filing at FERC.

SCH-C1

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT
YEAR ENDING DECEMBER 31, 20__

SCHEDULE C1

TRANSMISSION - RATE BASE CALCULATION

TRANSM.GENERAL PLANT

LABORALLOCATED TOTOTALRATE OF    RETURN ON

RATE BASETRANSMISSIONTOTALRATIOTRANSMISSION ($)    TRANSMISSION ($)RETURN     RATE BASE

PLANT ($)GENERAL PLANT ($)[Schedule E1](2) * (3)(1) + (4)[Schedule D1](5) * (6)

(1)(2)(3)(4)(5)(6)(7)

1 A) Net Electric Plant in Service-1/-2/---

2 B) Rate Base Adjustments

3* Cash Working Capital (1/8 O&M)-3/-

4* Marcy South Capitalized Lease-4/-

5* Materials & Supplies-5/--

6* Prepayments---

7* CWIP-6/

8* Regulatory Asset-6/

9* Abandoned Plant-6/

10TOTAL(sum lines 1-9)-------

1/ Schedule B2; Net Electric Plant in Service; Ln 17
2/ Schedule B2; Net Electric Plant in Service; Ln 25

3/ 1/8 of (Schedule A1; Col 5, Ln 17 + Schedule A2; Col 5, Ln 22) [45 days] 4/ WP-BD; Average of Year-end Unamortized Balances, Col 5
5/ Average of year-end inventory Materials & Supplies (WP-CA).

6/ CWIP, Regulatory Assetand Abandoned Plant are zero until an amount is authorized by FERC.

Docket NumberAuthorized Amount

SCH-D1

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT
YEAR ENDING DECEMBER 31, 20__

SCHEDULE D1

CAPITAL STRUCTURE AND COST OF CAPITAL

CAPITALIZATION RATIOCOST RATEWEIGHTED

Line No.TITLEfrom WP-DAfrom WP-DAAVERAGESOURCE/COMMENTS

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

1LONG-TERM DEBT---Col (1) * Col (2)

2COMMON EQUITY-9.15%-Col (1) * Col (2)

3TOTAL CAPITALIZATION--Col (3); Ln (1) + Ln (2)

SCH-E1

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT
YEAR ENDING DECEMBER 31, 20__

SCHEDULE E1

LABOR RATIO

LineLABOR AMOUNT ($)ALLOCATED TOSOURCE/

No.DESCRIPTIONFrom WP-EARATIOTRANSMISSIONCOMMENTS

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

1PRODUCTION--

2TRANSMISSION---Col (1); Ln (2) / Ln (3)

3TOTAL LABOR--

SCH-F1

Page 1 of 2

Schedule F1

Project Revenue Requirement Worksheet
NEW YORK POWER AUTHORITY

YEAR ENDING DECEMBER 31, 20__

Line

No.ItemPage, Line, Col.Transmission ($)Allocator

(1)(2)(3)

1Gross Transmission Plant - TotalSchedule B2, line 17, col 9 (Note A)-

1a    Transmission Accumulated DepreciationSchedule B2, line 17, col 10-

1b    Transmission CWIP, Regulatory Asset and Abandoned PlantSchedule C1, lines 7, 8, & 9 (Note B)-

2Net Transmission Plant - TotalLine 1 minus Line 1a plus Line 1b-

O&M TRANSMISSION EXPENSE

3Total O&M Allocated to TransmissionSchedule A1, line 17, col 5 and Schedule A2, line 22, Col 5-

GENERAL DEPRECIATION EXPENSE

5Total General Depreciation ExpenseSchedule B1 line 26, col 5-

6Annual Allocation Factor for Expenses([line 3 + line 5] divided by line 1, col 2)--

RETURN

7Return on Rate BaseSchedule C1 line 10, col 7-

8Annual Allocation Factor for Return on Rate Base(line 7 divided by line 2 col 2)--

Exhibit PA-203, SCH-F1Page 2 of 2

Schedule F1

Project Revenue Requirement Worksheet

NEW YORK POWER AUTHORITY

(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15)(16)

AnnualProjectAnnualIncentiveTotal Annual

AnnualAllocationDepreciation/ARevenueReturn inRevenueNet Revenue

LineProject GrossProject AccumulatedAnnual AllocationAllocation forProject Net PlantFactor forAnnual ReturnmortizationRequirementbasisIncentive ReturnRequirementTrue-UpRequirement

No.Project Name and #TypePlant ($)Depreciation ($)Factor for ExpensesExpenses ($)($)ReturnCharge ($)Expense ($)($)Points($)($)Adjustment ($)($)

Per FERC(Schedule F2, Line

(Sum Col. 6, 9order (Note10  * (Col. 12/100)*(Sum Col. 11 +Sum Col. 14 +

(Note C)Page 1 line 6Col. 3 * Col. 5(Note D)(Page 1, line 8)(Col. 7 * Col. 8)(Note E)& 10)H)Col. 7)13)(Note F)15

1aNTAC Facilities---------------

1b---------------

1c----------------

1d----------------

1e----------------

1f----------------

1g----------------

1h----------------

1i----------------

1j----------------

1k----------------

1l----------------

1m----------------

1n----------------

1o----------------

----------------

----------------

----------------

----------------

-

2Total----------

Note

Letter

AGross Transmission Plant that is included on Schedule B2, line 17, col 5.

BInclusive of any CWIP, Unamortized Regulatory Asset or Unamortized Abandoned Plant balances included in rate base when authorized by FERC order.

CProject Gross Plant is the total capital investment for the project calculated in the same method as the gross plant value in page 1, line 1 .  This value includes subsequent capital investments required to maintain the facilities to their original capabilities.

Gross plant does not include CWIP, Unamortized Regulatory Asset or Unamortized Abandoned Plant.

DProject Net Plant is the Project Gross Plant Identified in Column 3 less the associated Accumulated Depreciation in page 2, column 4.  Net Plant includes any FERC approved CWIP, Unamortized Abandoned Plant and Regulatory Asset.

EProject Depreciation Expense is the amount in Schedule B1, line 26, col. 2 that is associated with the specified project.  Project Depreciation Expense includes the amortization of Abandoned Plant and any FERC approved Regulatory Asset.

However, if FERC grants accelerated depreciation for a project the depreciation rate authorized by FERC will be used instead of the rates shown on Schedule B3 for all other projects.

FReserved

G     The Total General and Common Depreciation Expense excludes any depreciation expense directly associated with a project and thereby included in page 2 column 8.

HRequires approval by FERC of incentive return applicable to the specified project(s)

SCH-F2

Schedule F2
Incentives

NEW YORK POWER AUTHORITY
YEAR ENDING DECEMBER 31, 20__

Line

No.ItemReference$

1 Rate BaseSchedule C1, line 10, Col. 5-

2 100 Basis Point Incentive Return$

Weighted

%CostCost

3Long Term Debt(Schedule D1, line 1)---

Cost = Schedule E, line 2, Cost

4Common Stock(Schedule D1, line 2)plus .01-0.1015-

5 Total (sum lines 3-4)-

6 100 Basis Point Incentive Return multiplied by Rate Base (line 1 * line 5)-

7 Return(Schedule C1, line 10, Col. 7)-

8 Incremental Return for 100 basis point increase in ROE(Line 6 less line 7)-

9 Net Transmission Plant(Schedule C1, line 1, col. (1)-

10  Incremental Return for 100 basis point increase in ROE divided by Rate Base(Line 8 / line 9)-

Notes:

A  Line 5 includes a 100 basis point increase in ROE that is used only to determine the increase in return and income taxes associated with
a 100 basis point increase in ROE. Any actual incentive is calculated on Schedule F1 and must be approved by FERC.
For example, if FERC were to grant a 137 basis point ROE incentive, the increase in return and taxes for a 100 basis point
increase in ROE would be multiplied by 137 on Schedule F1, col. 13.

SCH-F3

Page 1 of 2

Schedule F3
Project True-Up
Incentives

YEAR ENDING DECEMBER 31, 20__

($)

(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)

ActualTrue-UpApplicableTrue-Up

NTAC ATRRNetAdjustmentInterestAdjustmentTotal

LineProjector ProjectActual RevenuesRevenuePrincipalPrior PeriodRate onInterestTrue-Up

No.NameNumberReceived (Note 1)Requirement (Note 2)Under/(Over)AdjustmentUnder/(Over)Under/(Over)Adjustment

(Note A)(Col. (f) + Col. (g)) xCol. (f) + Col. (g)

Received forSchedule F2 Using Actual Cost

Transmission ServiceDataCol. (e) - Col. (d)Line 25, Col. (e)Line 24Col. (h) x 24 months+ Col. (i)

1a  NTAC Facilities--------

1b---------

1c---------

1d---------

1e---------

…
…

2Subtotal---

3Under/(Over) Recovery-

Notes:

1) For all projects and NTAC ATRR, the Actual Revenues Received are the actual revenues NYPA receives from the NYISO in that calendar year. If NYISO does not break out the revenues per project,

the Actual Revenues Received will be allocated pro rata to each project based on their Actual Net Revenue Requirement in col (e).

2) Schedule F1, Page 2 of 2, col (16).

SCH-F3

Schedule F3Page 2 of 2

Project True-Up
Incentives

FERC Refund Interest Rate

Interest Rates under Section

4Interest Rate (Note A):Year35.19(a)

5January--

6February--

7March--

8April--

9May--

10June--

11July--

12August--

13September--

14October--

15November--

16December--

17January--

18February--

19March--

20April--

21May--

22June--

23July--

-

24Avg. Monthly FERC Rate--

Prior Period Adjustments

(a)(b)(c)(d)(e)

Project orAdjustmentAmountInterestTotal Adjustment

Schedule 1A Description of the AdjustmentIn Dollars(Note A)Col. (c) + Col. (d)

25-----

25a-----

25b-----

25c-

…-

-

26Total-

Notes:APrior Period Adjustments are when an error is discovered relating to a prior true-up or refunds/surcharges ordered by FERC. The interest on the Prior Period Adjustment excludes interest for the

current true up period, because the interest is included in Row 25 column (d).

WP-AA

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT
YEAR ENDING DECEMBER 31, 20__

WORK PAPER AA

Operation and Maintenance Summary

(1)(2)(3)(4)(5)(6)(7)

OVERALLMajor

Amount ($)PRODUCTIONTRANSMISSIONADMIN & GENERALRESULTCategory

1555 -   OPSE-Purchased Power-----

2501 -   Steam Product-Fuel-----

3565 -   Trans-Xmsn Elect Oth----

4506 -   SP-Misc Steam Power----

5535 -   HP-Oper Supvr&Engrg----

6537 -   HP-Hydraulic Expense----

7538 -   HP-Electric Expenses----

8539 -   HP-Misc Hyd Pwr Gen----

9546 -   OP-Oper Supvr&Engrg----

10548 -   OP-Generation Expens----

11549 -   OP-Misc Oth Pwr Gen----

12560 -   Trans-Oper Supvr&Eng----

13561 -   Trans-Load Dispatcng----

14562 -   Trans-Station Expens----

15566 -   Trans-Misc Xmsn Exp----

16905 -  Misc. Customer Accts. Exps----

17Contribution to New York State--

18916 -  Misc. Sales Expense----

19920 -   Misc. Admin & Gen'l Salaries----

20921 -   Misc. Office Supp & Exps----

21922 -  Administrative Expenses Transferred----

22923 -  Outside Services Employed----

23924 -   A&G-Property Insurance----

24925 -   A&G-Injuries & Damages Insurance----

25926 -   A&G-Employee Pension & Benefits----

26926 -   A&G-Employee Pension & Benefits(PBOP)----

27928 -   A&G-Regulatory Commission Expense----

28930 -   Obsolete/Excess Inv----

29930.1-A&G-General Advertising Expense----

30930.2-A&G-Miscellaneous & General Expense----

31930.5-R & D Expense----

32931 -   Rents----Operations

33935 -   A&G-Maintenance of General Plant-----

34545 -   HP-Maint Misc Hyd Pl----

35512 -   SP-Maint Boiler Plt----

36514 -   SP-Maint Misc Stm Pl----

37541 -   HP-Maint Supvn&Engrg----

38542 -   HP-Maint of Struct----

39543 -   HP-Maint Res Dam&Wtr----

40544 -   HP-Maint Elect Plant----

41551 -   OP-Maint Supvn & Eng----

42552 -   OP-Maint of Struct----

43553 -   OP-Maint Gen & Elect----

44554 -   OP-Maint Oth Pwr Prd----

45568 -   Trans-Maint Sup & En----

46569 -   Trans-Maint Struct----

47570 -   Trans-Maint St Equip----

48571 -   Trans-Maint Ovhd Lns----

49572 -   Trans-Maint Ungrd Ln----Maintenance

50573 -   Trans-Maint Misc Xmn-----

51403 -   Depreciation Expense-----

52TOTALS-----

WP-ABPage 1 of 2

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT
YEAR ENDING DECEMBER 31, 20__

WORK PAPER AB

Operation and Maintenance Detail

FERC by accounts and profit center

Amount ($)

0100/1050100/1100100/1150100/1200100/1220100/1250100/1300100/1350100/1400100/1450100/1500100/1550100/1560100/1570100/1580100/1590100/1600100/1610100/165

FERC G/L AccountsBlenheim-GilboaSt. LawrenceNiagaraPolettiAstoria Energy IIFlynnJarvisCrescentVischer FerryAshokanKensicoHell GateHarlem RiverVernon Blvd.23rd & 3rd (Gowanus) N 1st &Grand (Kent)Pouch TerminalBrentwood500MW Combined Cycle

NYPA/940300403 -Depreciation Expense

NYPA/950100501 -Steam Product-Fuel

NYPA/950600506 -SP-Misc Steam Power

NYPA/951200512 -SP-Maint Boiler Plt

NYPA/951400514 -SP-Maint Misc Stm Pl

NYPA/953500535 -HP-Oper Supvr&Engrg

NYPA/953700537 -HP-Hydraulic Expense

NYPA/953800538 -HP-Electric Expenses

NYPA/953900539 -HP-Misc Hyd Pwr Gen

NYPA/954100541 -HP-Maint Supvn&Engrg

NYPA/954200542 -HP-Maint of Struct

NYPA/954300543 -HP-Maint Res Dam&Wtr

NYPA/954400544 -HP-Maint Elect Plant

NYPA/954500545 -HP-Maint Misc Hyd Pl

NYPA/954600546 -OP-Oper Supvr&Engrg

NYPA/954800548 -OP-Generation Expens

NYPA/954900549 -OP-Misc Oth Pwr Gen

NYPA/955100551 -OP-Maint Supvn & Eng

NYPA/955200552 -OP-Maint of Struct

NYPA/955300553 -OP-Maint Gen & Elect

NYPA/955400554 -OP-Maint Oth Pwr Prd

NYPA/955500555 -OPSE-Purchased Power

NYPA/956000560 -Trans-Oper Supvr&Eng

NYPA/956100561 -Trans-Load Dispatcng

NYPA/956200562 -Trans-Station Expens

NYPA/956500565 -Trans-Xmsn Elect Oth

NYPA/956600566 -Trans-Misc Xmsn Exp

NYPA/956800568 -Trans-Maint Sup & En

NYPA/956900569 -Trans-Maint Struct

NYPA/957000570 -Trans-Maint St Equip

NYPA/957100571 -Trans-Maint Ovhd Lns

NYPA/957200572 -Trans-Maint Ungrd Ln

NYPA/957300573 -Trans-Maint Misc Xmn

905 -Misc. Customer Accts. Exps

916 -Misc. Sales Expense

920 -Misc. Admin & Gen'l Salaries

921 -Misc. Office Supp & Exps

NYPA/920000922 -Administrative Expenses Transferred

923 -Outside Services Employed

NYPA/992400924 -A&G-Property Insurance

925 -A&G-Injuries & Damages Insurance

NYPA/992600926 -A&G-Employee Pension & Benefits(PBOP)

926 -A&G-Employee Pension & Benefits

NYPA/992800928 -A&G-Regulatory Commission Expense

NYPA/993000930 -Obsolete/Excess Inv

931 -Rents

NYPA/920030930.5-R & D Expense

930.1-A&G-General Advertising Expense

NYPA/993020930.2-A&G-Miscellaneous & General Expense

NYPA/993500935 -   A&G-Maintenance of General Plant

NYPA/9 56900

Contribution to New York State

Overall Result-------------------

WP-ABPage 2 of 2

FERC by accounts and profit cente

0100/2050100/2100100/2150100/2200100/2250100/2300100/2350100/2400100/2450100/2550100/3050100/3100100/3200100/3210100/4100100/600Overall Result

FERC G/L AccountsBG TransJAF TransIP3/Pol TransMarcy/Clark TransMarcy South TransNiagara TransSound CableST Law Trans765 KV TransHTP TransDSMHeadquartersPower for JobsRecharge NYJAFSENY

NYPA/940300403 -Depreciation Expense-

NYPA/950100501 -Steam Product-Fuel-

NYPA/950600506 -SP-Misc Steam Power-

NYPA/951200512 -SP-Maint Boiler Plt-

NYPA/951400514 -SP-Maint Misc Stm Pl-

NYPA/953500535 -HP-Oper Supvr&Engrg-

NYPA/953700537 -HP-Hydraulic Expense-

NYPA/953800538 -HP-Electric Expenses-

NYPA/953900539 -HP-Misc Hyd Pwr Gen-

NYPA/954100541 -HP-Maint Supvn&Engrg-

NYPA/954200542 -HP-Maint of Struct-

NYPA/954300543 -HP-Maint Res Dam&Wtr-

NYPA/954400544 -HP-Maint Elect Plant-

NYPA/954500545 -HP-Maint Misc Hyd Pl-

NYPA/954600546 -OP-Oper Supvr&Engrg-

NYPA/954800548 -OP-Generation Expens-

NYPA/954900549 -OP-Misc Oth Pwr Gen-

NYPA/955100551 -OP-Maint Supvn & Eng-

NYPA/955200552 -OP-Maint of Struct-

NYPA/955300553 -OP-Maint Gen & Elect-

NYPA/955400554 -OP-Maint Oth Pwr Prd-

NYPA/955500555 -OPSE-Purchased Power-

NYPA/956000560 -Trans-Oper Supvr&Eng-

NYPA/956100561 -Trans-Load Dispatcng-

NYPA/956200562 -Trans-Station Expens-

NYPA/956500565 -Trans-Xmsn Elect Oth-

NYPA/956600566 -Trans-Misc Xmsn Exp-

NYPA/956800568 -Trans-Maint Sup & En-

NYPA/956900569 -Trans-Maint Struct-

NYPA/957000570 -Trans-Maint St Equip-

NYPA/957100571 -Trans-Maint Ovhd Lns-

NYPA/957200572 -Trans-Maint Ungrd Ln-

NYPA/957300573 -Trans-Maint Misc Xmn-

905 -Misc. Customer Accts. Exps-

916 -Misc. Sales Expense-

920 -Misc. Admin & Gen'l Salaries-

921 -Misc. Office Supp & Exps-

NYPA/920000922 -Administrative Expenses Transferred-

923 -Outside Services Employed-

NYPA/992400924 -A&G-Property Insurance-

925 -A&G-Injuries & Damages Insurance-

NYPA/992600926 -A&G-Employee Pension & Benefits(PBOP)-

926 -A&G-Employee Pension & Benefits-

NYPA/992800928 -A&G-Regulatory Commission Expense-

NYPA/993000930 -Obsolete/Excess Inv-

931 -Rents-

NYPA/920030930.5-R & D Expense-

930.1-A&G-General Advertising Expense-

NYPA/993020930.2-A&G-Miscellaneous & General Expense-

NYPA/993500935 -   A&G-Maintenance of General Plant-

NYPA/9 56900-

Contribution to New York State--

Overall Result-----------------

WP-AC

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT
YEAR ENDING DECEMBER 31, 20__

WORK PAPER AC

STEP-UP TRANSFORMERS O&M ALLOCATOR

Amount ($)RatioNotes

Line No.(1)(2)

1Avg. Transmission Plant in Service-Sch B2; Col 5, Sum Ln 5, 6 and 10

Generator Step-Up Transformer Plant-in-

2Service-From WP-BF, Col 1

3Ratio-Col 1, Ln 2 / Col 1, Ln 1

4Transmission Maintenance-Sch A1; Col 4, Ln 12

5Removed Step-up Transmission O&M-Col 1, Ln 4 x Col 2, Ln 3

WP-AD

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT
YEAR ENDING DECEMBER 31, 20__

WORK PAPER AD

FACTS O&M ALLOCATOR

Amount ($)RatioNotes

Line No.(1)(2)

1Avg. Transmission Plant in Service-Sch B2; Col 5, Sum Ln 5, 6 and 10

2FACTS Plant-in-Service-From WP-BE, Col 1

3Ratio-Col 1, Ln 2 / Col 1, Ln 1

4Transmission Maintenance-Sch A1: Col 4, Ln 12

5Reclassified FACTS Transmission Plant-Subtract Col 1, Ln 4 * Col 2, Ln 3

WP-AE

NEW YORK POWER AUTHORITY

TRANSMISSION REVENUE REQUIREMENT
YEAR ENDING DECEMBER 31, 20__

WORK PAPER AE

MICROWAVE TOWER RENTAL INCOME

PostingIncome

Line No.DateAccountAmount ($)

1-

2-

3-

4-

5-

6-

7-

8-