2014 EIA Form 412 Attachment O 05-22-15

Formula Rate - Non-Levelized
Line
No.
1
GROSS REVENUE REQUIREMENT (page 3, line 31)
2
3
4
5
6
REVENUE CREDITS
Account No. 454
Account No. 456.1
Revenues from Grandfathered Interzonal Transactions
Revenues from service provided by the ISO at a discount
TOTAL REVENUE CREDITS (sum lines 2-5)
NET REVENUE REQUIREMENT
8
9
10
11
12
13
14
15
DIVISOR
Average of 12 coincident system peaks for requirements (RQ) service
Plus 12 CP of firm bundled sales over one year not in line 8.
Plus 12 CP of Network Load not in line 8
Less 12 CP of firm P-T-P over one year (enter negative)
Plus Contract Demand of firm P-T-P over one year
Less Contract Demand from Grandfathered Interzonal transactions over one year (enter negative) (Note
Less 12 CP or Contract Demands from service over one year provided by ISO at a discount (enter negativ
Divisor (sum lines 8-14)
16
17
Annual Cost ($/kW/Yr)

Network & P-to-P Rate ($/kW/Mo) (line 11 / 12)
18
19
20
Point-To-Point Rate ($/kW/Wk)

Point-To-Point Rate ($/kW/Day)
Point-To-Point Rate ($/MWh)
21
22
FERC Annual Charge ($/MWh)
(1)
Line
No.
1
2
3
4
5
6
RATE BASE:
GROSS PLANT IN SERVICE (Note AA)
Production
Transmission
Distribution
General & Intangible
Common
TOTAL GROSS PLANT (sum lines 1-5)
7
8
9
10
11
12
ACCUMULATED DEPRECIATION (Note AA)

Production
Transmission
Distribution
Common
TOTAL ACCUM. DEPRECIATION (sum lines 7-11)
13
14
15
16
17
18
NET PLANT IN SERVICE

Production
Transmission
Distribution
Common
TOTAL NET PLANT (sum lines 13-17)
19
20
21
22
23
24
ADJUSTMENTS TO RATE BASE (Note F)

Account No. 281 (enter negative)
Account No. 190
TOTAL ADJUSTMENTS (sum lines 19 - 23)
25
LAND HELD FOR FUTURE USE
26
27
28
29
WORKING CAPITAL
CWC
Materials & Supplies
Prepayments
TOTAL WORKING CAPITAL (sum lines 26 - 28)
30
RATE BASE (sum lines 18, 24, 25, and 29)
(1)
Line
No.
1
1a
2
3
4
5
5a
6
7
8
O&M (Note BB)

Transmission
Less LSE Expenses included in Transmission O&M Accounts (Note V)
Less Account 565
A&G
Less FERC Annual Fees
Less EPRI & Reg. Comm. Exp. & Non-safety Ad. (Note I)
Plus Transmission Related Reg. Comm. Exp. (Note I)
Common
Transmission Lease Payments
TOTAL O&M (sum lines 1, 3, 5a, 6, 7 less 1a, 2, 4, 5)
9
10
11
12
DEPRECIATION AND AMORTIZATION EXPENSE (Note AA)

Transmission
Common
TOTAL DEPRECIATION (sum lines 9 - 11)
13
14
15
16
17
18
19
20
TAXES OTHER THAN INCOME TAXES (Note J)

LABOR RELATED
Payroll
Highway and vehicle
PLANT RELATED
Property
Gross Receipts
Other
Payments in lieu of taxes
TOTAL OTHER TAXES (sum lines 13 - 19)
21
22
INCOME TAXES
T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT * p)} =
CIT=(T/1-T) * (1-(WCLTD/R)) =
where WCLTD=(page 4, line 22) and R= (page 4, line 24)
23
24
and FIT, SIT & p are as given in footnote K.

1 / (1 - T) = (from line 21)
Amortized Investment Tax Credit (enter negative)
25
26
27
Income Tax Calculation = line 22 * line 28

ITC adjustment (line 23 * line 24)
Total Income Taxes
28
RETURN
[ Rate Base (page 2, line 30) * Rate of Return (page 4, line 24)]
29
REV. REQUIREMENT (sum lines 8, 12, 20, 27, 28)
30
LESS ATTACHMENT GG ADJUSTMENT [Attachment GG, page 2, line 3, column 10] (Note W)
[Revenue Requirement for facilities included on page 2, line 2, and also included
in Attachment GG]
30a
LESS ATTACHMENT MM ADJUSTMENT [Attachment MM, page 2, line 3, column 14] (Note Y)
[Revenue Requirement for facilities included on page 2, line 2, and also included
in Attachment MM]
REVENUE REQUIREMENT TO BE COLLECTED UNDER ATTACHMENT O
(line 29 - line 30 - line 30a)
31
Line
No.
1
2
3
4
TRANSMISSION PLANT INCLUDED IN ISO RATES

Total transmission plant (page 2, line 2, column 3)
Less transmission plant excluded from ISO rates (Note M)
Less transmission plant included in OATT Ancillary Services (Note N )
Transmission plant included in ISO rates (line 1 less lines 2 & 3)
Percentage of transmission plant included in ISO Rates (line 4 divided by line 1)
6
7
8
TRANSMISSION EXPENSES
Total transmission expenses (page 3, line 1, column 3)
Less transmission expenses included in OATT Ancillary Services (Note L)
Included transmission expenses ( line 6 less line 7)
9
10
11
Percentage of transmission expenses after adjustment (line 8 divided by line 6)

Percentage of transmission plant included in ISO Rates (line 5)
Percentage of transmission expenses included in ISO Rates (line 9 times line 10)
12
13
14
15
16
WAGES & SALARY ALLOCATOR (W&S)

Production
Transmission
Distribution
Other
Total (sum lines 12-15)
17
18
19
20
COMMON PLANT ALLOCATOR (CE) (Note O)

Electric
Gas
Water
Total (sum lines 17-19)
21
RETURN (R)
Long Term Interest
22
23
24
Long Term Debt

Proprietary Capital
Total (sum lines 22, 23)
25
26
REVENUE CREDITS
27
28
29
ACCOUNT 447 (SALES FOR RESALE)

a. Bundled Non-RQ Sales for Resale
b. Bundled Sales for Resale included in Divisor on page 1
Total of (a)-(b)
30
ACCOUNT 454 (RENT FROM ELECTRIC PROPERTY) (Note R)
31
32
32a
32b
33
ACCOUNT 456.1 (OTHER ELECTRIC REVENUES)

a. Transmission charges for all transmission transactions
b. Transmission charges for all transmission transactions included in Divisor on page 1
c. Transmission charges from Schedules associated with Attachment GG (Note X)
d. Transmission charges from Schedules associated with Attachment MM (Note Z)
Total of (a)-(b)-(c)-(d)
General Note: References to pages in this formulary rate are indicated as: (page#, line#, col.#)
References to data from EIA Form 412 are indicated as: x.y.z (section, lin
To the extent the page references to EIA Form 412 are missing, the entity w
Note
Letter
A
The utility's maximum monthly megawatt load (60-minute integration) for RQ service at time of applicabl
(i.e., the supplier includes projected load for this service in its system resource planning).
Includes LF, IF, LU, IU service. LF means "firm service" (cannot be interrupted for economic reasons and
meet definition of RQ service. IF is "firm service" for a term longer than one but less than five years. LU
unit for a term between one and five years. Measured at time of applicable pricing zone coincident month
C
D
E
F
LF as defined above at time of applicable pricing zone coincident monthly peaks.

LF as defined above at time of applicable pricing zone coincident monthly peaks.
The FERC's annual charges for the year assessed the Transmission Owner for service under this tariff, if a
The balances in Accounts 190, 281, 282 and 283, as adjusted by any amounts in contra accounts identified
and excluded if the utility chose to utilize amortization of tax credits against taxable income as discussed i
G
H
Transmission related only.

Cash Working Capital assigned to transmission is one-eighth of O&M allocated to transmission at page 3,
EIA Form 412.
Line 5 - EPRI Annual Membership Dues, all Regulatory Commission Expenses, and non-safety related ad
siting.
Includes only FICA, unemployment, highway, property, gross receipts, and other assessments charged in t
requirement in the Rate Formula Template, since they are recovered elsewhere.
The currently effective income tax rate, where FIT is the Federal income tax rate; SIT is the State income
than one state it must attach a work paper showing the name of each state and how the blended or compos
rather than book tax credits to Account No. 255 and reduce rate base, must reduce its income tax expense
Inputs Required:
L
M
Removes dollar amount of transmission expenses included in the OATT ancillary services rates, including
Removes transmission plant determined to be state-jurisdictional by Commission order according to the s
Removes dollar amount of transmission plant included in the development of OATT ancillary services rate
step-up facilities are those facilities at a generator substation on which there is no through-flow when the g
O
P
Enter dollar amounts

Debt cost rate = long-term interest (line 21) / long term debt (line 22). The Proprietary Capital Cost rate is
be made absent a filing with the ISO and the FERC, if the entity is under FERC's jurisdiction.
Line 29 must equal zero since all short-term power sales must be unbundled and the transmission compon
R
S
Includes income related only to transmission facilities, such as pole attachments, rentals and special use.
Grandfathered agreements whose rates have been changed to eliminate or mitigate pancaking - the revenu
not been changed to eliminate or mitigate pancaking - the revenues are not included in line 4, page 1 nor a
The revenues credited on page 1, lines 2-5 shall include only the amounts received directly (in the case of
transmission facilities. They do not include revenues associated with FERC annual charges, gross receipts
recovered under this Rate Formula Template.
U
V
W
X
From Reference III.17.b include only the amount from Accounts 428, 429, and 430.
Account Nos. 561.4 and 561.8 consist of RTO expenses billed to load-serving entities and are not included
Pursuant to Attachment GG of the Midwest ISO Tariff, removes dollar amount of revenue requirements ca
Removes from revenue credits revenues that are distributed pursuant to Schedules associated with Attachm
reduced by the Attachment GG revenue requirements.
Y
Z
Pursuant to Attachment MM of the Midwest ISO Tariff, removes dollar amount of revenue requirements c
Removes from revenue credits revenues that are distributed pursuant to Schedules associated with Attachm
been reduced by the Attachment MM revenue requirements.
AA
Plant in Service, Accumulated Depreciation, and Depreciation Expense amounts exclude Asset Retirement
BB
Schedule 10-FERC charges should not be included in O&M recovered under this Attachment O.
Rate Formula Template

Utilizing EIA Form 412 Data
Willmar Municipal Utilities
age 3, line 31)
(Note T)
(page 4, line 30)
(page 4, line 33)
Transactions
O at a discount
Total
Allocator
0
28,849
0
0
TP
TP
TP
TP
(line 1 minus line 6)
or requirements (RQ) service

e year not in line 8.
enter negative)
ed Interzonal transactions over one year (enter negative) (Note S)

ervice over one year provided by ISO at a discount (enter negative)
(line 7 / line 15)
236.309
19.692
Peak Rate
(line 16 / 52; line 16 / 52)

(line 16 / 260; line 16 / 365)
(line 16 / 4,160; line 16 / 8,760
times 1,000)
4.544
0.909 Capped at weekly rate
56.805 Capped at weekly
and daily rates
(Note E)
$0.000 Short Term

$0.000 Long Term

(2)
EIA 412
Reference
IV.6.e
IV.7.e
IV.8.e
IV.9.e & IV.1.e
m lines 7-11)
(line 1- line 7)
(line 2- line 8)
(line 3 - line 9)
(line 4 - line 10)
(line 5 - line 11)
IV.12.e (Note G)

(3)
Company Total
Allocator
20,856,890
13,175,310
24,495,122
3,464,599
0
61,991,921
NA
TP
NA
W/S
CE
GP=
11,329,198
9,124,412
17,152,627
2,216,362
0
39,822,599
NA
TP
NA
W/S
CE
9,527,691
4,050,899
7,342,495
1,248,237
0
22,169,322
NP=
0
0
0
0
0
0
NP
NP
NP
NP
TP
(Note H)
(Note G)
II.20.b
415,021
50,051
674,617
1,139,690
23,309,012
TE
GP

(2)
EIA 412
Reference
VII.8.d
mission O&M Accounts (Note V)
VII.13.d
-safety Ad. (Note I)

. Exp. (Note I)
s 1a, 2, 4, 5)

(3)
Company Total
Allocator
2,438,514
0
2,013,308
2,894,964
0
0
0
0
0
3,320,171
TE
TE
W/S
W/S
W/S
TE
CE
NA
N EXPENSE (Note AA)

326,355
134,376
0
460,731
TP
W/S
CE
0
0
W/S
W/S
0
0
0
1,867,856
1,867,856
(Note K)
* FIT * p)} =
R= (page 4, line 24)
GP
NA
GP
GP
NA
0.00%
0.00%
0.0000
0
(line 25 plus line 26)
0
0
0
NA
NP
2,594,511
NA
eturn (page 4, line 24)]
20, 27, 28)
8,243,269
T [Attachment GG, page 2, line 3, column 10] (Note W)

ed on page 2, line 2, and also included
0
NT [Attachment MM, page 2, line 3, column 14] (Note Y)

ed on page 2, line 2, and also included
LLECTED UNDER ATTACHMENT O
0
8,243,269

SUPPORTING CALCULATIONS AND NOTES
N ISO RATES
O rates (Note M)
Ancillary Services (Note N )
(line 1 less lines 2 & 3)
in ISO Rates (line 4 divided by line 1)
1, column 3)
ATT Ancillary Services (Note L)
adjustment (line 8 divided by line 6)

in ISO Rates (line 5)
ded in ISO Rates (line 9 times line 10)
$
1,106,242
193,422
708,725
463,674
2,472,063
TP
0.00
1.00
0.00
0.00
$
58,527,322
7,438,064
10,602,920
76,568,306
(line 17 / line 20
$
III.16.b + III.17.b (Note U)
$320,930
$
II.37.b
II.32.b
Divisor on page 1
IC PROPERTY) (Note R)
REVENUES)
on transactions
ion transactions included in Divisor on page 1
associated with Attachment GG (Note X)
associated with Attachment MM (Note Z)
6,860,000
35,438,741
42,298,741
16%
84%
100%
Proprietary Capital Cos
(Note Q)

formulary rate are indicated as: (page#, line#, col.#)

to data from EIA Form 412 are indicated as: x.y.z (section, line, column)
nt the page references to EIA Form 412 are missing, the entity will include a "Notes" section in the EIA 412 to provide this data.
load (60-minute integration) for RQ service at time of applicable pricing zone coincident monthly peaks. RQ service is service w
or this service in its system resource planning).
s "firm service" (cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions), a
service" for a term longer than one but less than five years. LU is service from a designated generating unit, of a term no less th
. Measured at time of applicable pricing zone coincident monthly peaks.
pricing zone coincident monthly peaks.

pricing zone coincident monthly peaks.
sessed the Transmission Owner for service under this tariff, if any.
nd 283, as adjusted by any amounts in contra accounts identified as regulatory assets or liabilities related to FASB 106 or 109. B
amortization of tax credits against taxable income as discussed in Note K. Account 281 is not allocated.
ssion is one-eighth of O&M allocated to transmission at page 3, line 8, column 5. Prepayments are the electric related prepayme
all Regulatory Commission Expenses, and non-safety related advertising. Line 5a - Regulatory Commission Expenses directly re
way, property, gross receipts, and other assessments charged in the current year. Taxes related to income are excluded. Gross rec
, since they are recovered elsewhere.
here FIT is the Federal income tax rate; SIT is the State income tax rate, and p = "the percentage of federal income tax deductibl
showing the name of each state and how the blended or composite SIT was developed. Furthermore, a utility that elected to utili
. 255 and reduce rate base, must reduce its income tax expense by the amount of the Amortized Investment Tax Credit. multiplie
FIT =
0.00%
SIT=
0.00% (State Income Tax Rate or Comp
p=
0.00% (percent of federal income tax de
xpenses included in the OATT ancillary services rates, including Account Nos. 561.1, 561.2, 561.3, and 561.BA.
o be state-jurisdictional by Commission order according to the seven-factor test (until EIA 412 balances are adjusted to reflect ap
ant included in the development of OATT ancillary services rates and generation step-up facilities, which are deemed included in
nerator substation on which there is no through-flow when the generator is shut down.
) / long term debt (line 22). The Proprietary Capital Cost rate is implicit, a residual calculation after TIER is determined. TIER
he FERC, if the entity is under FERC's jurisdiction.
m power sales must be unbundled and the transmission component reflected in Account No. 456.1 and all other uses are to be inc
on facilities, such as pole attachments, rentals and special use.

ve been changed to eliminate or mitigate pancaking - the revenues are included in line 4, page 1 and the loads are included in line
pancaking - the revenues are not included in line 4, page 1 nor are the loads included in line 13, page 1.
shall include only the amounts received directly (in the case of grandfathered agreements) or from the ISO (for service under thi
e revenues associated with FERC annual charges, gross receipts taxes, ancillary services, facilities not included in this template (
ate.
mount from Accounts 428, 429, and 430.

RTO expenses billed to load-serving entities and are not included in Transmission Owner revenue requirements.
st ISO Tariff, removes dollar amount of revenue requirements calculated pursuant to Attachment GG.
at are distributed pursuant to Schedules associated with Attachment GG of the Midwest ISO Tariff, since the Transmission Own
quirements.
st ISO Tariff, removes dollar amount of revenue requirements calculated pursuant to Attachment MM.
at are distributed pursuant to Schedules associated with Attachment MM of the Midwest ISO Tariff, since the Transmission Own
nue requirements.
n, and Depreciation Expense amounts exclude Asset Retirement Obligation amounts unless authorized by FERC.
included in O&M recovered under this Attachment O.
Attachment O-EIA Non-Levelized Generic

Page 1 of 5
For the 12 months ended 12/31/14
$
Allocator
1.00000
1.00000
1.00000
1.00000
0
28,849
0
0
28,849
$
(Note A)
(Note B)
(Note C)
(Note D)
d at weekly rate
d at weekly
Allocated
Amount
1,886,436
1,857,586
43,278
0
0
0
0
-35,417
0
7,861
Off-Peak Rate
$4.544
$0.647
$26.976
$0.000 Short Term

$0.000 Long Term

Page 2 of 5
(4)
(5)
Transmission
(Col 3 times Col 4)
Allocator
1.00000
13,175,310
0.07824
0.05981
21.691%
271,081
0
13,446,392
1.00000
9,124,412
0.07824
0.05981
173,415
0
9,297,827
4,050,899
18.713%
97,666
0
4,148,565
zero
0.18713
0.18713
0.18713
0.18713
0
0
0
0
0
0
1.00000
1.00000
0.21691
81,465
50,051
146,328
277,844
4,426,409

Page 3 of 5
(4)
(5)
Transmission
(Col 3 times Col 4)
Allocator
1.00000
1.00000
1.00000
0.07824
0.07824
0.07824
1.00000
0.05981
1.00000
2,438,514
0
2,013,308
226,511
0
0
0
0
0
651,718
1.00000
0.07824
0.05981
326,355
10,514
0
336,869
0.07824
0.07824
0
0
0.21691
zero
0.21691
0.21691
0
0
0
405,148
405,148
0.18713
0
0
0
492,701
1,886,436
0
1,886,436

Page 4 of 5
13,175,310
0
0
13,175,310
TP=
1.00000
2,438,514
0
2,438,514
TP
TE=
1.00000
1.00000
1.00000
Allocation
0
193,422
0
0
193,422
% Electric
(line 17 / line 20)
0.76438
Cost
(Note P)
W&S Allocator
($ / Allocation)
0.07824 =
Labor Ratio
(line 16)
0.07824 =
Weighted
W/S
CE
0.05981
4.68%
0.1238
0.0076 =WCLTD
0.1037
0.1113 =R
Proprietary Capital Cost Rate =

TIER =
12.38%
2.38
Load
0
0
0
$0
$1,450,091
$1,421,241
$0
$0
$28,849

Page 5 of 5
A 412 to provide this data.
ks. RQ service is service which the supplier plans to provide on an on-going basis
nder adverse conditions), and long-term (duration of at least five years); does not
ng unit, of a term no less than five years. LI is service from a designated generating
ed to FASB 106 or 109. Balance of Account 255 is reduced by prior flow throughs
ed.
e electric related prepayments booked to Account No. 165 as shown on Schedule I of
mission Expenses directly related to transmission service, ISO filings or transmission
me are excluded. Gross receipts taxes are not included in transmission revenue
deral income tax deductible for state income taxes". If the utility is taxed in more
a utility that elected to utilize amortization of tax credits against taxable income,
tment Tax Credit. multiplied by (1/1-T) (page 3, line 26).
Income Tax Rate or Composite SIT)

ent of federal income tax deductible for state purposes)
d 561.BA.
es are adjusted to reflect application of seven-factor test).
hich are deemed included in OATT ancillary services. For these purposes, generation
TIER is determined. TIER will be supported in the filing and no change in TIER may
d all other uses are to be included in the divisor.
he loads are included in line 13, page 1. Grandfathered agreements whose rates have
1.
e ISO (for service under this tariff) reflecting the Transmission Owner's integrated
t included in this template (e.g., direct assignment facilities and GSUs) which are not
uirements.
nce the Transmission Owner's Attachment O revenue requirements have already been
.
ince the Transmission Owner's Attachment O revenue requirements have already
d by FERC.
Willmar Municpal Utilities

EIA-412
Schedule 2
12/31/2014
Line
No.
ELECTRIC BALANCE SHEET

AMOUNT
Line
(Dollars)
No
ASSETS and OTHER DEBITS

ELECTRIC PLANT
1
2
3
Electric Plant & Adjustments

(101-106,114,116)
Construction Work In Progress (107)
(Less) Accumulated Provision for
Depreciation, Amortization and
Depletion (108,111,115)
4
5
6
Net Electric Plant
Net Electric Plant including Nuclear
PROPIETARY CAPITAL
$
61,991,921
2,539,420
24,708,744
Nuclear Fuel (120.1-120.4, 120.6)

Amortization of Nuclear Fuel
Assemblies (120.5)
11
12
13
14
15
16
17
18
19
20
21
22
23
Retained Earnings
(215, 215.1, 216)
32
TOTAL PROPRIETARY CAPITAL
1,441,384
35,438,741
LONG TERM DEBT
33
34
37
Total Long Term Debt
6,860,000
Accumulated Operating Provisions (228.1-.4)

Accumulated Provisions for Rate Refunds
856,368
8,292,777
38
39
40
Total Other Non Current Liabilities
856,368
2,212,977
41
Notes Payable (231)
42
43
Accounts Payable (232)

Notes and Accounts Payable to
Associated Enterprises (233, 234)
Customer Deposits (235)
Accrued taxes (236)
Accrued Interest payable (237)
Misc Curr & Accr Liabilities (239-245)
2,728,070
Total Current & Accrued Liabilities
3,862,739
24,708,744
35
Non-Electric Plant Property (121)

Depreciation and Amortization (122)
Investment in Associated Enterprises
(123-123.1)
Investments & Special Funds (124-129)
24,297,857
9,699,499
6,860,000
36
-
10,108,413
Total Other Property and Investments

CURRENT & ACCRUED ASSETS
10,108,413
Cash, Working Funds & Investments

(131-136)
Notes & Other Receivables
(141, 143, 145, 146, 172)
Customer Accounts Recevable (142)
Uncollectible Accounts (144)
Fuel Stock & Expenses Undistributed
(151-152)
Plant Materials & Operating Supplies (154)
Other Supplies & Misc (153, 155-163)
Prepayments (165)
Accrued revenues (173)
Misc Current & Accrued Assets (171, 174)
OTHER NONCURRENT LIABILITIES
Total Current & Accrued Assets
44
45
46
47
48
12,200,691
27
Total Deferred Debits
28
TOTAL ASSETS & OTHER DEBITS
50
-
47,017,847
495,785
226,338
185,126
130,333
97,087
Customer Advances for Construction

(252)
Other Deferred Credits
(253, 256, 281-283)
51
Unamortized gain on Reacquired Debt

(257)
52
Total Deferred Credits
53
TOTAL LIABILITIES & OTHER CREDITS
DEFERRED CREDITS
49
-
CURRENT AND ACCRUED LIABILITIES
1,020,320
674,617
Unamortized Debt Expense (181)

Extraordinary Property Losses, Study Costs,
and Charges (182.1, 182.2, 182.3, 183)
Miscellaneous Debt, Research and
Development Expenses & Unamortized
Losses (184-191)
26
31
Bonds (221, 222)

Advances from Municipality and Other
Long Term Debt (223, 224)
Unamortized Premium on Long Term
Debt (225)
(Less) Unamortized Discount on Long
Term Debt (226)
DEFERRED DEBITS
24
25
Investment of Municipality (208)

Miscellaneous Capital (211, 219, 219.1)
OTHER PROPERTY & INVESTMENTS
10
29
30
(39,822,598)
Fuel
8
9
AMOUNT
(Dollars)
LIABILITIES and OTHER CREDITS
47,017,847

EIA-412
Schedule 3
12/31/2014
ELECTRIC INCOME STATEMENT
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23

EIA-412
Schedule 3
12/31/2014
ELECTRIC INCOME STATEMENT
Electric Operating Revenues (400)

Operation Expenses (401)
Maintenance Expenses (402)
Depreciation Expenses (403)
Amortization of Electric Plant, Property Losses, and Regulatory Study Costs (404-407)
Taxes and Tax Equivalents (408.1, 409.1)
TOTAL ELECTRIC OPERATING EXPENSES
NET ELECTRIC OPERATING INCOME
Income from Electric Plant Leased to Others (412, 413)

Electric Operating Income
Other Electric Income (415, 417, 418, 419, 421, 421.1)

Other Electric Deductions (416, 417, 421.2)
Allowance for Other Funds Used During Construction (419.1)
Taxes Applicable to Other Income and Deductions (408.2, 409.2)
Electric Income
Income Deductions from Interest on Long Term Debt (427)
Other Income Deductions (428-431)
Allowance for Borrowed Funds Used During Constructions (432)
Total Income Deductions
Income Before Extraordinary Items
Extraordinary Items (434)
Extraordinary Deductions (435)
NET INCOME
Amount
(Dollars)
$
$
$
$
$
$
28,145,182
22,611,559
878,616
1,745,611
25,235,786
2,909,396
2,909,396
793,507
1,867,856
1,835,047
320,930
320,930
1,514,117
-
1,514,117

EIA-412
12/31/2014
Schedule 2 - WMU BALANCE SHEET
Line
No.
WMU Total
ASSETS and OTHER DEBITS
Electric
Water
Heating
General/Common
(Dollars)
ELECTRIC PLANT

(101-106,114,116)
Allocation of General/Common Plant
2
3
4
5
6
Construction Work In Progress (107)

Depreciation, Amortization and
Depletion (108,111,115)
81,100,864
61,991,921
11,243,723
0
2,957,428
2,539,420
418,007
(53,646,061)
(39,822,598)
(6,800,174)
7,865,220
-
(7,023,289)
Allocation of General/Common Plant

Net Electric Plant (sum lines 1-2 less 3)
0
30,412,231
24,708,744
4,861,556
841,931
Nuclear Fuel (120.1-120.4, 120.6)

Amortization of Nuclear Fuel
Assemblies (120.5)
30,412,231
24,708,744
4,861,556
841,931
10,108,413
1,988,875
344,436
0
12,441,724
10,108,413
1,988,875
344,436
12,441,724
10,108,413
1,988,875
344,436
10,206,988
8,292,777
1,631,641
282,570
0
2,723,795
2,212,977
435,413
75,405
1,020,320
122,627
Net Electric Plant including Nuclear

Fuel (sum lines 4-5 less line 6)
OTHER PROPERTY & INVESTMENTS
8
9
10
11
11a
11b
11c
11d
12
13
14
15
16
17
Non-Electric Plant Property (121)

Depreciation and Amortization (122)
Investment in Associated Enterprises
(123-123.1)
Investments & Special Funds (124-129) (sum line 11a-d)
Debt Service Deposits & Reserves - See Note 1
Construction Funds - See Note 2
Discretionary Reserves - See Note 3
Other
Restricted
Investments
- See Note 3 (sum lines 8, 10, 11 less
Total Other
Property
and Investments
9)
CURRENT & ACCRUED ASSETS
Cash, Working Funds & Investments

(131-136)
Notes & Other Receivables
(141, 143, 145, 146, 172)
Customer Accounts ReceIvable (142)
Uncollectible Accounts (144)
Fuel Stock & Expenses Undistributed
(151-152)
18
19
Plant Materials & Operating Supplies (154)

Other Supplies & Misc (153, 155-163)
20
21
22
23
Prepayments (165)
Accrued revenues (173)
Misc
Current& &
Accrued
Assets (171, 174)
Total Current
Accrued
Assets
( sum lines 13-15, 1722 less line 16)
0
0
0
12,441,724
0
0
0
0
0
1,142,947
830,338
0
0
674,617
132,734
22,987
14,904,068
12,200,691
2,199,788
503,589

EIA-412
12/31/2014
Schedule 3 - ELECTRIC INCOME STATEMENT
Line
WMU Total
No.
Electric
Water
General/Co
mmon
Heating
Allocation Basis
(Dollars)
31,203,470
28,145,182
2,076,360
981,928
Direct from Financial Statements
24,527,926
1,155,313
22,611,559
878,616
1,254,097
219,879
662,270
56,818

2,196,269
0
1,745,611
264,324
186,334

0 Direct from Financial Statements
0
Electric Operating Revenues (400)
2
3
Operation Expenses (401)

Maintenance Expenses (402)
4
5
Depreciation Expenses (403)

Amortization of Electric Plant, Property Losses, and Regulatory Study Costs (404-407)
6
7
Taxes and Tax Equivalents (408.1, 409.1)

TOTAL ELECTRIC OPERATING EXPENSES (sum lines 2-6)
0
27,879,508
25,235,786
1,738,300
905,422
8
9
NET ELECTRIC OPERATING INCOME (line 1 less line 7)

Income from Electric Plant Leased to Others (412, 413)
3,323,962
0
2,909,396
0
338,060
0
76,506
0
3,323,962
2,909,396
338,060
76,506
934,134
793,507
82,722
57,905
0 Direct from Financial Statements
0
0
2,075,396
2,182,700
1,867,856
1,835,047
145,278
275,504
62,262
72,149
333,810
320,930
12,880
320,930
1,514,117
12,880
262,624
0
72,149
0
0
1,514,117
262,624
72,149
10
Electric Operating Income (sum lines 8, 9)
11
Other Electric Income (explain significant amounts in a footnote) (415, 417, 418, 419, 421, 421.1)
12
13
Other Electric Deductions (explain significant amounts in a footnote) (416, 417, 421.2)
Allowance for Other Funds Used During Construction (419.1)
14
15
Taxes Applicable to Other Income and Deductions (408.2, 409.2)

Electric Income (sumlines 10, 11, 13 less lines 12, 14)
16
Income Deductions from Interest on Long Term Debt (427)
17
18
Other Income Deductions (explain significant amounts in a footnote) (428-431)

Allowance for Borrowed Funds Used During Construction (432)
19
20
Total Income Deductions (sum line 16-18)

Income Before Extraordinary Items (line 15 less line 19)
21
22
Extraordinary Items (434)

Extraordinary Deductions (435)
23
24
NET INCOME (sum lines 20, 21 less line 22)

Senior Lien Debt Service - See Note 1
25
26
Subordinate Lien Debt Service - See Note 1

Third Lien Debt Service - See Note 1
27
28
Project Debt Service - See Note 1

Aggregate Debt Service
0
0
29
General Fund Transfers (excl. Taxes and Tax Equivalents listed above)
Notes:
0 From Supplemental Data Worksheet, Includes interest on LTD only
0
0
333,810
1,848,890
0 Matches Line 15 of Income Stmt
0 Includes Merchandise contracts and Interest on Customer Deposits
0
0
1,848,890
0

EIA-412
Schedule 4
12/31/2014
ELECTRIC PLANT
Line
No.
1
2
3
4
5
6
Beginning
Balance
Intangible Plant (301-303)
Steam Production (310-316)

Nuclear Production (320-325)
Hydraulic Production (330-336)
Other Production (340-346)
Total Production Plant
7
8
9
10
Transmission Plant (350-359)

Distribution Plant (360-373)
General Plant (389-399)
11
12
13
14
Electric Plant Leased to Others

Electric Plant Held for Future Use
Electric Plant Miscellaneous
15
16
Construction Work in Progress
Total Electric Plant In Service
Total Electric Plant & Adj's
Additions
-
12,016,880
-
20,809,613
NOTE FOR LINE 5: Combustion Turbine
51,114 $
12,970,869
23,841,539
204,442
653,582
3,188,426
352,914
60,810,447 $
1,262,052 $
3,837
3,837
76,741
80,577
60,810,447 $
1,113,120
51,114
-
8,792,733
$
Retirements
61,923,567 $
1,262,052 $
80,577
2,275,732
849,432
3,537,784 $
930,009
Ending
Balance
Transfers
$
12,064,157
-
8,792,733
$
20,856,890
20,856,890
$0
13,175,311
24,495,122
13,175,310
$0
3,464,599
3,464,599
$0
61,991,921
61,991,921
2,539,420
64,531,342

EIA-412
Schedule 5
12/31/2014
Line
No
1 Taxes other than Income Taxes, Operating Income
1,867,856
Payment in lieu of taxes

EIA-412
Schedule 7
12/31/2014
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Dollars)
Line
No
(a)
Fuel Cost
(b)
Operation
1 Steam Power Generation

(500-507, 510-514) Fuel Cost (501)
$
2,678,991 $
2 Nuclear Power Generation
3 Hydraulic Power Generation
(535-540, 541-545)
4 Other Power Generation
(546-550, 551-554) Fuel cost (547
5 Purchased Power (555)
6 Other Production Expenses
(556-557)
7 Total Production Expenses
$
2,678,991 $
8 Transmission Expenses
2,438,514
(560-567, 568-573)
XXXXXXXXXXXXX
9 Distribution Expenses
(580-589, 590-598)
XXXXXXXXXXXXX
10 Customer Account Expenses
432,442
(901-905)
XXXXXXXXXXXXX
11 Customer Service & Information
Expenses (907-910)
XXXXXXXXXXXXX
12 Sales Expenses (911-916)
XXXXXXXXXXXXX
13 Admin & General exp (920-935)
XXXXXXXXXXXXX
14 Total Electric Operation and
Maintenance Expenses
XXXXXXXXXXX
$
Total Number of Full Time Employees
Total Number of Part Time Employees
12,760,188
728,325
13,488,513
2,257,441
581,003
263,795
265,783
2,894,964
19,751,499
47
0
Note for Line 4 - Combustion Turbine

Note for Line 8 - Sternberg Sub
Notes
Line 13 A&G expense:

Total A&G Expenses
3,563,873
Reduction for allocation for Water Division

Reduction for allocation for Heating Division
Adjusted A&G
Adjusted A&G from tab
$
$
$
$
528,036
140,873
2,894,964
2,894,964
Difference
ENSES (Dollars)
(c)
Maintenance
$
(d)
Total
-
2,678,991
-
12,760,188
367,659
$
367,659
1,095,984
$
16,535,163
181,070
2,438,511
510,957
1,091,960
263,795
265,783
2,894,964
1,059,686
G&A Tab
23,490,176
Diff
3,563,873 $
2,894,964 Attach O Pg 3, line 3
Refer to Notes below:
Adjusted Plant Balances
Line
Description
1
2
3
Willmar Municipal Utilities Utility Plant in Service

Electric
Heating
Water
4
5
Common Plant (General Plant per Financial Statements)

Total
Electric Plant in Service per Financial Statements

Production
7
8
9
Transmission
Distribution
Total
10
11
12
13
14
Electric Plant in Service as Adjusted (see details below)

Production
Transmission
Distribution
Common Plant (allocated to Electric Utility)
Total Electric Plant in Service as Adjusted
Source
Date
Ending Balance
Gross Plant in
Service
Ending Balance
Accumulated
Depreciation
Net Plant in Service Annual Depreciation
12/31/2014
58,527,322
7,438,064
10,602,920
4,532,558
37,606,236
6,715,548
6,338,558
2,985,719
20,921,086
722,516
4,264,362
1,546,839
Provision
1,605,559
180,110
240,981
169,619
81,100,864
53,646,061
27,454,803
2,196,269
20,856,890
14,035,870
23,634,562
58,527,322
11,329,199
9,531,697
16,745,340
37,606,236
9,527,691
4,504,173
6,889,222
20,921,086
671,403
375,974
558,182
1,605,559
20,856,890
11,329,199
9,527,691
671,403
13,175,311
24,495,121
3,464,599
61,991,921
9,124,412
17,152,625
2,216,362
39,822,598
4,050,898
7,342,497
1,248,237
22,169,323
326,356
607,800
134,376
1,739,935
3,464,599
440,306
627,653
4,532,558
2,216,362
395,787.68
373,569
2,985,719
1,248,237
44,518
254,084
1,546,839
134,376
15,074
20,169
169,619
12/31/2014
14,035,870
9,531,697
4,504,173
375,974
10/10/1977
8/1/1985
11/1/1996
4/1/2000
691,674
10,279
86,472
1,520
789,946
691,674
10,279
62,824
897
765,673
23,649
623
24,272
3,459
61
3,520
WMU 2014
Financial
Statement pp
45-48
WMU 2014
Financial
Statement pp
45-48
Adjusted
Balances
Allocation of Common Plant by Utility

15
16
17
18
Electric
Heating
Water
Total
19
Transmission Plant in Service per Financial Statements (pp 44-47)
20
21
22
23
24
Plus: Transmission Functional Assets Booked to Distribution Accounts

South Substation
69 kV Tie, South Sub to Power Plant
Southwest Substation and WSS Line
East Substation
Subtotal
25
Allocated based
on Utility Gross
Plant in Service
Less: WTT Line (Note: This line is back in service and is reflected in the 2010
Financial Statement )
26
27
28
29
Less: Distribution Functional Assets Booked to Transmission Accounts

69 kV Tie, South Sub to Power Plant
Southwest Substation and WSS Line
East Substation
Subtotal
30
Adjusted Transmission Functional Plant in Service
31
Distribution Plant in Service per Financial Statements (pp 43-46)
32
Less: Transmission Functional Assets Booked to Distribution Accounts
789,946
33
Plus: WTT Line
34
Plus: Distribution Functional Assets Booked to Transmission Accounts
35
36
37
38
39
40
Adjusted Distribution Functional Plant in Service

* WTT line back in service for 2010 (was taken out in 2009)
2011
2012
2013
2014
Add new facilities here, if any booked to wrong account.
Notes:
Plant Adjustments are required due to misclassification of assets
8/1/1985
11/1/1996
4/1/2000
322,055
491,942
836,509
1,650,505
322,055
357,404
493,500
1,172,958
134,538
343,009
477,547
19,678
33,460
53,138
13,175,311
9,124,412
4,050,898
326,356
23,634,562
16,745,340
6,889,222
558,182
765,673
24,272
3,520
12/31/2011
12/31/2012
12/31/2013
12/31/2014
1,650,505
1,172,958
477,547
53,138
24,495,121
17,152,625
7,342,497
607,800
0
0
0
0
Attachment O, page 1

For the Year ended 2014
Attachment O divisor
Report the CP of your load in the Pricing Zone by Pricing Zone for Each Month in KWs
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Sub total
Average
44,440
43,520
40,920
33,930
47,890
47,930
55,210
50,060
40,310
36,590
35,640
42,890
519,330
43,278
Do the above numbers include any GFA related load? If yes, provide the following by month for each GFA:
the GFA #, the GFA load, and the GFA transmission revenues.
Jan
GFA # 460
GFA Load
GFA Trans Rev - No revenues received
30,000
-
GFA # 461
GFA Load
GFA Trans Rev - No revenues received
GFA #
GFA Load
GFA Trans Rev
6,000
-
includes losses
should be reported on Attachment O, page 1, line 8
Feb
Mar
Apr
May
June
30,000
-
27,000
###
29,000
-
30,000
-
30,000
-
Jul
30,000
-
Aug
Sep
Oct
Nov
Dec
30,000
-
30,000
-
30,000
-
30,000
-
30,000
-
Total
356,000
-
6,000
-
###
###
5,000
-
6,000
-
5,000
-
6,000
-
6,000
-
6,000
-
5,000
-
6,000
-
6,000
-
69,000
-
Average
29,667
-
5,750
-
Plant and Depre
Plant Summary
Production Plant
Steam Production Plant
310 Land and Land Rights
311 Structures and Improvements
312 Boiler Plant Equipment
313 Engines and Engine-Driven Generators
314 Turbogenerator Units
315 Accessory Electric Equipment
316 Misc. Power Plant Equipment
Total Steam Production Plant
Nuclear Production Plant
322 Reactor Plant Equipment
323 Turbogenerator Units
326 Asset Retirement Costs for Nuclear Production
Total Nuclear Production Plant
Hydraulic Production Plant
332 Reservoirs, Dams, and Waterways
333 Water Wheels, Turbines, and Generators
334 - Accessory Electric Equipment
336 Roads, Railroads, and Bridges
337 Asset Retirement Costs for Hydraulic Production
Total Hydraulic Production Plant
Other Production Plant
342 Fuel Holders, Products, and Accessories
343 Prime Movers
page 49 of 89
Plant and Depre
344 Generators
347 Asset Retirement Costs for Nuclear Production
Total Other Production Plant
Total Production Plant
page 50 of 89
Plant and Depre
Transmission Plant
353 Station Equipment
354 Towers and Fixtures
355 Poles and Fixtures
356 Overhead Conductors and Devices
357 Underground Conduit
358 Underground Conductors and Devices
359 Roads and Trails
359.1 Asset Retirement Costs for Transmission Plant
Total Transmission Plant

Plus: Transmission Functional Assets Booked to Distribution Accounts
Less: Distribution Functional Assets Booked to Transmission Accounts
Total Adjustments to Plant Balances per the 'Adj Plant Balances' tab
Distribution Plant
362 Station Equipment
363 Storage Battery Equipment
364 Poles, Towers, and Fixtures
365 Overhead Conductors and Devices
366 Underground Conduit
367 Underground Conductors and Devices
368 Line Transformers
369 Services
370 Meters
371 Installations on Customer Premises
372 Leased Property on Customers Premises
373 Street lighting and Signal Systems
374 Asset Retirement Costs for Distribution Plant
Total Distribution Plant

Less: Transmission Functional Assets Booked to Distribution Accounts
Plus: Distribution Functional Assets Booked to Transmission Accounts
Total Adjustments to Plant Balances per the 'Adj Plant Balances' tab
Intangible Plant
301 Organization
302 Franchises and Consents
page 51 of 89
Plant and Depre
303 Miscellaneous Intangible Plant
Total Intangible Plant

General Plant
391 Office Furniture and Equipment
392 Transportation Equipment
393 Stores Equipment
394 Tools, Shop and Garage Equipment
395 Laboratory Equipment
396 Power Operated Equipment
397 Communication Equipment
398 Miscellaneous Equipment
399 Other Tangible Property
399.1 Asset Retirement Costs for General Plant
Less allocations to non-electric common plant
Total General Plant
Grand Total Plant In-Service
Please answer the following questions:

Does the Grand total Gross Plant In-Service tie to the Gross Plant In-Service reflected on the audited balance sh
No, there are adjustments as per the Adj Plant Balances tab.
Does Total Accum Depre tie to Accum Depre reflected on the audited balance sheet? If no, please provide an ex
Does the Total Depreciation expense tie to the depreciation expense reflected in the audited income statement.
The audited balance sheet presents a total capital asset number, net of depreciation.
Total capital assets also include the water and district heating divisions of WMU.
The breakout and detail for electric, water and district heating, including accumulated depreciation and depreciati
are presented in separate schedules within the audited financial statement report.
page 52 of 89
Plant and Depre

Accumulated
Gross Plant
Depreciation
258,368.44
940,335.81
4,737,594.86
5,120,700.06
1,007,157.48
12,064,156.65 EIA 412, Sch 4, ln 2
$
65,444.00
896,446.26
4,141,244.85
3,074,241.72
897,377.24
9,074,754.07
EIA 412, Sch 4, ln 3
page 53 of 89
Plant and Depre
8,792,732.89
8,792,732.89 EIA 412, Sch 4, ln 5
2,254,444.00
2,254,444.00
Att O, pg 2, line 1
20,856,889.54 EIA 412, Sch 4, ln 6
Att O, pg 2, line 7
11,329,198.07
page 54 of 89
Plant and Depre
$
$
$
$
$
$
$
$
253,076.33
1,090,185.37
7,042,475.61
4,220,194.96
244,038.10
959,804.66
226,094.81
-
14,035,869.84
789,945.53
(1,650,504.98)
13,175,310.39 EIA 412, Sch 4, ln 7
Att O, pg 2, line 2
101,118.59
216,380.22
2,311,695.20
460,291.22
926,780.13
1,146,802.21
9,017,049.63
5,151,838.95
1,174,961.25
1,347,420.40
877,427.60
902,797.17
-
23,634,562.57
(789,945.53)
1,650,504.98
24,495,122.02 EIA 412, Sch 4, ln 8
Att O, pg 2, line 3
-
11,448.00
1,054,640.54
4,051,002.41
3,845,204.21
126,899.68
324,482.45
118,018.96
-
$
$
$
$
9,531,696.25
765,673.46
(1,172,958.19)
9,124,411.52
Att O, pg 2, line 8
168,691.85
2,077,344.10
376,876.61
789,362.42
1,144,873.43
5,348,899.78
3,361,411.73
980,413.71
860,443.71
755,763.54
881,261.79
-
$
$
$
$
16,745,342.67
(765,673.46)
1,172,958.19
17,152,627.40
Att O, pg 2, line 9
page 55 of 89
Plant and Depre
$
$
Att O, pg 2, line 4
617,544.60
1,204,269.88
457,493.38
1,539,446.61
297,916.58
57,937.46
112,976.62
244,974.09
(1,067,960.00)
Att O, pg 2, line 4
3,464,599.22 EIA 412, Sch 4, ln 9
61,991,921.17
Att O, pg 2, line 10
814,033.42
390,719.62
1,212,238.45
240,198.08
56,303.92
65,234.20
206,991.75
(769,357.00)
2,216,362.44
39,822,599.43
ed balance sheet? If no, please provide an explanation & reconciliation.
provide an explanation & reconciliation.
e statement. If no, please provide an explanation & reconciliation.
and depreciation expense
page 56 of 89
Plant and Depre
Net
Depreciation
Plant
Expense
- $
192,924.44
43,889.55
596,350.01
2,046,458.34
109,780.24
2,989,402.58
13,353.84
69,400.40
123,301.86
25,707.23
231,763.33
page 57 of 89
Plant and Depre
6,538,288.89
6,538,288.89
439,639.61
439,639.61
9,527,691.47 $
671,402.94
page 58 of 89
Plant and Depre
241,628.33 $
35,544.83
2,991,473.20
374,990.75
117,138.42
635,322.21
108,075.85
-
792.00
4,070.61
243,888.60
72,515.51
9,761.44
35,901.30
9,043.72
-
$
$
$
4,504,173.59 $
24,272.07 $
(477,546.79) $
$
375,973.18
3,519.69
(53,138.02)
326,354.86
Att O, pg 3, line 9
101,118.59 $
47,688.37
234,351.10
83,414.61
137,417.71
1,928.78
3,668,149.85
1,790,427.22
194,547.54
486,976.69
121,664.06
21,535.38
-
3,919.98
15,750.13
9,224.20
16,263.87
962.39
272,624.48
138,908.79
17,872.06
67,312.18
12,621.92
2,722.07
-
$
$
$
6,889,219.90
(24,272.07)
477,546.79
7,342,494.62
558,182.07
(3,519.69)
53,138.02
607,800.39
$
$
$
$
page 59 of 89
Plant and Depre
617,544.60 $
390,236.46
66,773.76
327,208.16
57,718.50
1,633.54
47,742.42
37,982.34
(298,603.00)
24,919.16
29,049.42
85,237.83
11,931.69
444.23
6,547.20
11,490.62
(35,244.00)
1,248,236.78 $
134,376.15
22,169,321.74 $
1,739,934.34
page 60 of 89
Land for future use

Attachment O, page 2, line 25

Land Held For Future Use
Production
Transmission
Distribution
Other
$
Below - Provide a brief but descriptive list of the Transmission land

held for future use and the amounts related to each item of
Transmission land held for future use
332,192 (1)
332,192
should be reported on Attachment O, page 2,
Should tie to a financial statement line item indicate what line of the audited financials refl
and indicate what other items are included in
by providing a brief but descriptive explanatio
(1) In account 389, land purchased for future

original (1946) valuation of land for office/serv
achment O, page 2, line 25
atement line item - if not please

udited financials reflects Land Held For Future Use
ems are included in that financial statement line item
scriptive explanation
urchased for future office building. Account also includes

f land for office/service buildings & improvements.
Land for future use
Pre Payments

Pre Payment Description
Prepaid interest
CapX transmission project
Prepaid insurance
Other prepaids
Total Pre Payments
Amount
$
23,937
549,385
220,714
36,303
830,339
Allocation
Electric
81.2% $
81.2%
81.2%
81.2%
$
19,448
446,353
179,322
29,494
674,617 Attachment O, page 2, line 28 and EIA 412, Schedule
Should tie to a financial statement line item - if not ple
indicate what line of the audited financials reflectes Pr
and indicate what other items are included in that fina
by providing a brief but descriptive explanation
674,617 Pre-Payments on Att O, pg 2 line 28
A 412, Schedule 2, line 20

e item - if not please
ncials reflectes Pre Payments
luded in that financial statement line item
xplanation
Pre Payments
Mat & Supplies


Materials and Supplies
Production
Transmission
Distribution
455,863
50,051
514,406
Other
$
Below - Provide a brief but descriptive list of the Transmission related Materials and Supplies
and the amounts related to each item of Transmission related Materials and Supplies
Transmission inventory consists of approximately 11 poles, 12,000 feet of wire, various splices, straps,
support brackets, insulators, bolts & nuts.
Double click on inventory list to see all pages
1,020,320
Mat & Supplies
Mat & Supplies
should be reported on Attachment O, page 2, line 27
Should tie to a financial statement line item - if not please

indicate what line of the audited financials reflectes M&S
and indicate what other items are included in that financial statement line item
Mat & Supplies
Transmission O&M

Transmission O&M Expenses
Operation
560 Operation Supervision and Engineering
561 Load Dispatching
561.1 Load Dispatch Reliability
561.2 Load Dispatch Monitor and Operate Transmission System
561.3 Load Dispatch Transmission Service and Scheduling
561.4 Scheduling, System Control and Dispatch Services
561.5 Reliability, Planning and Standards Development
561.6 Transmission Service Studies
561.7 Generation Interconnection Studies
561.8 Reliability, Planning and Standards Development Service
562 Station Expenses
563 Overhead Lines Expenses
564 Underground Lines Expenses
565 Transmission of Electricity by Others
566 Miscellaneous Transmission Expenses
567 Rents
Maintenance
568 Maintenance Supervision and Engineering
569 Maintenance of Structures
569.1 Maintenance of Computer Hardware
569.2 Maintenance of Computer Software
569.3 Maintenance of Communication Equipment
569.4 Maintenance of Miscellaneous Regional Transmission Plant
570 Maintenance of Station Equipment
571 Maintenance of Overhead Lines
572 Maintenance of Underground Lines
573 Maintenance of Miscellaneous Transmission Plant
Transmission O&M
Total Transmission O&M Expense
Please provide the following information:

What line of the audited financial statements includes the Transmission O&M Expense?
Transmission expenses are separately reported on the income statement of the auditied financial statements.
Provide a brief but descriptive list of the items and associated amounts reflected in that line of the financial statements
All operations and maintenance expenditures related to the transmission facilities/assets of the utility, including wages, outside
services, materials, supplies and compliance.
Also includes the cost of transmission of electricity by others.
If you report zero for accounts 561.4 & 561.8 - please provide a brief written statement indicating that you do not have
any of these expenses.
WMU has no scheduling, system control or dispatch services.
If you report zero for account 565 - please provide a brief written statement indicating that you do not have
any of these expenses.
If you have account 565 expenses - provide brief but descriptive detail of the 565 expenses
Transmission O&M
Amount
$
171,519.30
23,501.11
38,223.34
2,013,307.74
10,889.62
19,968.81
131,851.39
29,253.01
Attachment
Attachment
Attachment
Attachment
O,
O,
O,
O,
page
page
page
page
4,
4,
4,
3,
line
line
line
line
7
7
7
1a
Attachment O, page 3, line 1a
Transmission O&M
2,438,514.32 Attachment O, page 3, line 1 and EIA 412, Schd 7, line 8
Admin & General

Customer Accts & Admin and General Expenses

Customer Accounts Expenses
901 Supervision
902 Meter Reading Expenses
903 Customer Records and Collection Expenses
904 Uncollectible Accounts
905 Miscellaneous Customer Accounts Expenses
Total Customer Accounts Expense
Customer Service and Informational Expenses
907 Supervision
908 Customer Assistance Expenses
909 Informational and Instructional Expenses
910 Miscellaneous Customer Service and Informational Expenses
Total Customer Service and Informational Expenses
Sales Expenses
911 Supervision
912 Demonstrating and Selling Expenses
913 Advertising Expenses
916 Miscellaneous Sales Expenses
Sales Expenses
Administrative and General Expenses
920 Administrative and General Salaries
921 Office Supplies and Expenses
922 Administrative Expenses Transferred Credit
923 Outside Services Employed
924 Property Insurance
925 Injuries and Damages
926 Employee Pension and Benefits
927 Franchise Requirements
928 Regulatory Commission Expenses
929 Duplicate Charges Credit
930.1 General Advertising Expenses
930.2 Miscellaneous General Expenses
931 Rents
935 Maintenance of General Plant
Administrative and General Expenses
Admin & General
Known allocation differe

Reduction for allocation for Water Div
Reduction for allocation for Heating Div
Please provide the following information:

What line of the audited financial statements includes the A&G Expense?
"Customer Accounts" and "Administrative and General"
Provide a brief but descriptive list of the items and associated amounts reflected in that line of the financ
statements
Admin & General
Amount
$
12,297.00
179,936.00
223,645.00
16,564.00
432,442.00 EIA 412, Sch 7, line 10
EIA 412, Sch 7, line 11
707,786.00
160,129.00
246,183.00
383,678.00
157,776.00
1,599,026.00
88,944.00
219,021.00
3,562,543.00
EIA 412, Sch 7, line 112
Admin & General

$
1,330.00
(528,036.00)
(140,873.00)
2,894,964.00 Attach O, page 3, line 3 and EAI 412, Sch 7, line 13
FERC Fees

FERC fees recorded to expense during the year
FERC fees payable to FERC
FERC fees paid to MISO via Schedule 10-FERC
Other FERC fees paid
Total
WMU is not a FERC regulated company and was not a member of an RTO at any time
during the year, and therefore did not record any FERC fees Payable to FERC, and FERC
fees paid to MISO via Schedule 10-FERC is booked to account 565.03
Account
Charged
0.00 $
565.03
0.00
565.03 $
Amount
3,342
3,342
Schedule 10 FERC charges

Jan
297.77
FERC Fees
EPRI Reg Comm Non Safety

Attachment O, page 3, lines 5 and 5a

EPRI Costs
Regulatory Commission Expense (provide a brief but descriptive list of charges) Indicate by yellow highlight if Transmission Rela
Rate case - docket XX
Fuel adjustment clause docket XX
Non Safety Advertising (provide a brief but descriptive list of charges

Xxxxxxxx
Xxxxxxxx
If a zero is reported for any category above, please provide a brief explanation as to why.
EPRI Reg Comm Non Safety
recorded in Usof A account ________, relfected in I/S in _______ exp
recorded in UsofA account ________, relfected in I/S in ________ exp

recorded in USofA account ________, relfected in I/S in _________ exp
recorded in USofA account ________, relfected in I/S in ________ exp

recorded in USofA account ________, relfected in I/S in ________ exp
Taxes other than inc tax

Taxes Other Than Income Taxes

Payroll
Highway & Vehicle
Property
Gross
Other - please explain
Fed & State income Tax
Total
Payroll taxes does not tie to a financial statement

line item as it is included in wage expenses for the
employee federal and state tax deduction and the
employer portion of Medicare/FICA is included in
A&G account 926.

Not reported on Attach O
Should tie to a line item on the audited
financial statements - provide explanation and
reconciliation if it doesn't. Also indicate what line of the
audited financials includes the above amounts.
ne of the
Taxes other than inc tax
Wages & Salaries

Attachment O, page 4, line 12 - 15

Production
Transmisssion
Distribution
Electric Only
$
1,106,242
193,422
708,725
Other _1/
$
Confirm that the above does not contain any capitalized wages.
Confirm that the above does not contain any any A&G related wages
_1/ Other is to include salaries charged to administer customer accounts
901 - 916 as defined by the USofA
463,674
2,472,063
Confirmed
Confirmed
Report on Attachment O, page 4, line 1


Does this tie to a line item on the audi
If not, please provide an explantion an
reconciling to the audited financial
Does not tie to a financial statemen
of the reported expense for these bro
Does not include water and district h
tachment O, page 4, line 12


e to a line item on the audited f/s?
e provide an explantion and a work paper
ng to the audited financial statements
tie to a financial statement line item as wages are only a part
rted expense for these broad categories.
nclude water and district heating division wages.
Wages & Salaries
Debt Detail
Debt Detail - Electric only
Debt 1 - Series 2009A Revenue Bonds
Total $
Debt 1 - Description
Total $
Total $
Total $
Total $
Principle & Interest Grand Total $
Principal Balance
Interest
at 12/31/14
Expense
6,860,000.00 $
6,860,000.00 $
320,929.78
###
###
320,929.78
###
###
###
-
###
###
###
-
###
###
###
-
###
###
###
-
6,860,000.00 $
320,929.78
Debt Detail
Total Principal and Total Interest should

tie to lines on the audited financial statements.
If they don't, provide an explanation and
a work paper reconciling the debt principal
and interest to the appropriate lines of the
audited financial statements.
Debt on financial statements includes long-term debt
on water and electric funds.
Account 454

Account 454 (Rent from Electric Property)

Property Description
Amount
XXXXX
XXXXX
XXXXX
XXXXX
Total Rent Income
Includes income related only to transmission facilities,

such as pole attachments, rentals and special use.
Should tie to a financial statement line item - if not please
indicate what line of the audited financials reflectes Pre Payments
and indicate what other items are included in that financial statement line item
Account 456.1

Account 456.1 (Other Electric Revenues)
Account 456.1
MISO Schedule 7 & 8

MISO Schedule 9
MISO Schedule 1
MISO Schedule 2
MISO Schedule 24
MISO Schedule 26 (NUC)
MISO Schedule 26-A (MVP)
Other (provide description / explanation below)
Other (provide description / explanation below)
Total Revenue
Account 456.1
Revenue
$
$
$
$
$
$
$
$
$
$
28,849.34
1,421,241.18
1,450,090.52
Inter-zonal Revenue
WMU Network Revenue
1,450,090.52
Attachment O, pg. 4, Line 31
b. Transmission charges for all transmission transactions included in

Divisor on Page 1
1,421,241.18
Attachment O, pg. 4, Line 32
c. Transmission charges from Schedules associated with Attachment

GG (Note X)
d. Transmission charges from Schedules associated with Attachment

MM (Note Z)
Total of (a)-(b)-(c)-(d)
$
$
a. Transmission charges for all transmission transactions
28,849.34
Attachment O, pg. 4, Line 32a

Attachment O, pg. 4, Line 32b
Attachment O, pg .4, Line 33

2014 EIA Form 412 Attachment O 05-22-15

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Formula Rate - Non-Levelized

GROSS REVENUE REQUIREMENT (page 3, line 31)

NET REVENUE REQUIREMENT

Annual Cost ($/kW/Yr)

Point-To-Point Rate ($/kW/Wk)

FERC Annual Charge ($/MWh)

Formula Rate - Non-Levelized

ACCUMULATED DEPRECIATION (Note AA)

NET PLANT IN SERVICE

ADJUSTMENTS TO RATE BASE (Note F)

LAND HELD FOR FUTURE USE

RATE BASE (sum lines 18, 24, 25, and 29)

Formula Rate - Non-Levelized

O&M (Note BB)

DEPRECIATION AND AMORTIZATION EXPENSE (Note AA)

TAXES OTHER THAN INCOME TAXES (Note J)

and FIT, SIT & p are as given in footnote K.

Income Tax Calculation = line 22 * line 28

REV. REQUIREMENT (sum lines 8, 12, 20, 27, 28)

Formula Rate - Non-Levelized

TRANSMISSION PLANT INCLUDED IN ISO RATES

Percentage of transmission plant included in ISO Rates (line 4 divided by line 1)

Percentage of transmission expenses after adjustment (line 8 divided by line 6)

WAGES & SALARY ALLOCATOR (W&S)

COMMON PLANT ALLOCATOR (CE) (Note O)

Long Term Debt

ACCOUNT 447 (SALES FOR RESALE)

ACCOUNT 454 (RENT FROM ELECTRIC PROPERTY) (Note R)

ACCOUNT 456.1 (OTHER ELECTRIC REVENUES)

Formula Rate - Non-Levelized

LF as defined above at time of applicable pricing zone coincident monthly peaks.

Transmission related only.

Enter dollar amounts

Rate Formula Template

age 3, line 31)

(line 1 minus line 6)

or requirements (RQ) service

ed Interzonal transactions over one year (enter negative) (Note S)

(line 7 / line 15)

(line 16 / 52; line 16 / 52)

$0.000 Short Term

Rate Formula Template

Willmar Municipal Utilities

Rate Formula Template

-safety Ad. (Note I)

Willmar Municipal Utilities

N EXPENSE (Note AA)

R= (page 4, line 24)

(line 25 plus line 26)

eturn (page 4, line 24)]

20, 27, 28)

T [Attachment GG, page 2, line 3, column 10] (Note W)

NT [Attachment MM, page 2, line 3, column 14] (Note Y)

LLECTED UNDER ATTACHMENT O

Rate Formula Template

in ISO Rates (line 4 divided by line 1)

adjustment (line 8 divided by line 6)

Proprietary Capital Cos

Rate Formula Template

formulary rate are indicated as: (page#, line#, col.#)

pricing zone coincident monthly peaks.

on facilities, such as pole attachments, rentals and special use.

mount from Accounts 428, 429, and 430.

included in O&M recovered under this Attachment O.