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KCP&L Greater Missouri Operations Company. (KCP&L-GMO)Rate Formula Template

Table of ContentsOverview

FiledPage Tab Description

2 Summary Summary of projected revenue requirements, point to point rates, and Schedule 1 rates.

3 Actual Net Rev Req Actual net revenue requirements for most recent calendar year

4-8 Actual Gross Rev Req Actual gross revenue requirements for most recent calendar year

9 Actual Sch 1 Rev Req Actual revenue requirements for Schedule 1

10-11 A-1 (Act. Rev. Credits) Actual revenue credits

12 A-2 (Act. Divisor) Actual transmission system load

13-14 A-3 (Act ADIT) Actual Accumulated Deferred Income Taxes (ADIT)

15-17 A-4 (Act. Excluded Assets) Assets excluded from transmission rate base

18 A-5 (Act. Depreciation Rate) Depreciation rates for each account

19 A-6 (Act. Taxes Other) Actual taxes other than income taxes

20-24 A-7 (Act. RTO Directed Projects) Actual RTO-directed projects: Base Plan, Balanced Portfolio, and ITP/Priority Projects

25 A-8 (Act. Sponsored Projects) Actual sponsor-funded projects

26-32 A-9 (Act. Incentive Plant) Actual incentive returns

33 A-10 (Act. A&G) Actual Administrative and General Expenses

34-35 A-11 (Act. 13-Mo & BOY and EOY Aver.) Actual 13-Month averages and BOY-EOY averages for rate base items

36-37 TU (True-up) True-up adjustment and interest calculation

38-46 RTO Project Smry Actual and projected RTO-directed projects

47-49 Spon Project Smry Actual and projected sponsor-funded projects

50 Projected Net Rev Req Projected net revenue requirements for next calendar year

51-55 Projected Gross Rev Req Projected gross revenue requirements for next calendar year

56 Projected Schedule 1 Rev Req Projected revenue requirements for Schedule 1

57-60 P-1 (Proj Trans Plant) Projected transmission plant for next calendar year and incentive returns

61 P-2 (Proj. Exp. & Rev. Credits) Projected expenses and revenue credits for next calendar year

62 P-3 (Proj. Trans. Network Load) Projected transmission system load

63-66 P-4 (Proj. RTO Projects) Projected RTO-directed projects: Base Plan, Balanced Portfolio, ITP/Priority Projects

67 P-5 (Proj. Sponsored. Projects) Projected sponsor-funded projects

The formula is calculated in two steps. The first step is to fill out Tabs A-1 thru A-11, and the Actual Gross Rev Req tab with data from the previous year's Form 1. This data input results in the calculation of the actual annual transmission revenue requirement (Actual ATRR) for the previous year, as shown in the Actual Net Rev Req tab. The results of this calculation are presented to the customers for review no later than June 1 each year.

The TU (True-up) tab uses the Actual ATRR from the Actual Net Rev Req tab and compares it to the Projected ATRR (without the True-up for a prior year) that customers were billed for the same period. Interest is added to the difference and the adjusted true-up then is included in the Projected Net Rev Req tab.

The projected O&M and plant balances are calculated in Tabs P-1 thru P-5. These sheets feed into the Projected Gross Rev Req tab and ultimately into the Projected Net Rev Req tab. The RTO Projects Smry tab retrieves project specific data from other tabs to calculate the amount of revenue requirements associated with those projects which are contained in the total Projected Gross Revenue Requirement amount. The Spon Projects Smry tab does the same process for Sponsored projects. The total revenue requirements for these two groups of upgrades and revenue credits are subtracted from the KCP&L-GMO total revenue requirement to obtain the Zonal ATRR (line 20, before true-up). This calculation is shown on the Projected Net Rev Req tab. This tab also calculates the point-to-point zonal rates. SPP rates are set on the trued up Base Plan Net Revenue Requirements, Balanced Portfolio Net Revenue Requirements, and ITP/Priority Projects Net Revenue Requirements as well as the trued up Zonal Net Revenue Requirements. The specific charges are defined under the SPP Open Access Transmission Tariff.

Cells highlighted in yellow are data input cells. Some cells may reference the results from other calculations in the formula. Such cell references may change from year to year, requiring manual adjustment of the reference or the direct entry of the proper value.

Attachment 5 of 81

(1) (2) (3) (4) (5)LineNo. Amount

A. Net Revenue Requirement Including True-Up1 Base Plan Net Revenue Requirements (Projected Net Rev Req, ln 28) -$ 2 Balanced Portfolio Net Revenue Requirement (Projected Net Rev Req, ln 29) - 3 ITP/Priority Projects-1 Net Revenue Requirement (Projected Net Rev Req, ln 30) - 4 ITP/Priority Projects-2 Net Revenue Requirement (Projected Net Rev Req, ln 31) - 5 Total (sum line 1 thru line 4) -$

6 Zonal Net Revenue Requirement (Projected Net Rev Req, ln 33) -$

B. Point-to-Point Service7 KCP&L -GMO 12-CP. Peak Demand (Wksht. P-3, line 15) - MW

8 Annual Point-to-Point Rate in $/MW - Year ( Line 6 / line 7) -$ 9 Monthly Point-to-Point Rate in $/WM - Month ( Line 8 / 12 months) -$

10 Weekly Point-to-Point Rate in $/MW - Weekly ( Line 8 / 52 weeks) -$ 11 Daily On-Peak Point-to-Point Rate in $/MW - Day ( Line 8 / 260 days) -$ 12 Daily Off-Peak Point-to-Point Rate in $/WM - Day ( Line 8 / 365 days) -$ 13 Hourly On-Peak Point-to-Point Rate in $/MW - Hour ( Line 11 / 16 hours) -$ 14 Hourly Off-Peak Point-to-Point Rate in $/WM - Hour ( Line 12 / 24 hours) -$

C. Schedule 1 ARR15 Net Schedule 1 Revenue Requirement for Zone (Projected Sch 1 Rev Req, ln 9) -$

D Schedule 1 Rate Calculations16 KCP&L -GMO 12-CP. Peak Demand (Wksht. P-3, line 15) - MW

17 Annual Point-to-Point Rate in $/MW - Year (Line 15 / Line 16) -$ 18 Monthly Point-to-Point Rate in $/MW - Month (Line 17 / 12) -$ 19 Weekly Point-to-Point Rate in $/MW - Week (Line 17 / 52) -$ 20 Daily Point-to-Point Rate in $/MW - Day (Line 17 / 365) -$ 21 Hourly Point-to-Point Rate in $/MW - Hour (Line 17 / 8760) -$

Page 1 of 1Rate Formula TemplateUtilizing FERC Form 1 Data

Projected Revenue Requirements

KCP&L Greater Missouri Operations Company(KCP&L-GMO)

For the 12 months ended - December 31, 20XX

Attachment 5 of 81

of 1

(1) (2) (3) (4) (5) (6)LineNo. Reference Amount

REVENUE REQUIREMENTS (incl. Approved Incentives, if any)1 Total Transmission Facilities (Act Gross Rev, p. 2, ln 27, col. 7) -$

2 Base Plan Gross Revenue Requirements (Wksht. A-7, ln 4) -$ 3 Balanced Portfolio Revenue Requirement (Wksht. A-7, ln 8) - 4 ITP/Priority Projects-1 Revenue Requirement (Wksht. A-7, ln 12) - 5 ITP/Priority Projects-2 Revenue Requirement (Wksht. A-7, ln 16) - 6 Sponsored Gross Revenue Requirements (Wksht. A-8, ln 4) - 7 Total (sum line 2 thru line 6) -$ -$

8 Zonal Gross Revenue Requirement ( line 1 minus line 7) -$

REVENUE CREDITS 9 Base Plan Gross Revenue Credit (Wksht. A-1, p.2 line 14) -$ 10 Balanced Portfolio Revenue Credit (Wksht. A-1, p.2 line 15) - 11 ITP/Priority Projects-1 Revenue Credit (Wksht. A-1, p.2 line 16) - 12 ITP/Priority Projects-2 Revenue Credit (Wksht. A-1, p.2 line 17) - 13 Total (sum line 9 thru line 12) -$

14 Zonal Gross Revenue Credit (Wksht. A-1, p.1 line 39) -$

NET REVENUE REQUIREMENT15 Base Plan Net Revenue Requirements ( line 2 minus line 9) -$ 16 Balanced Portfolio Net Revenue Requirement ( line 3 minus line 10) - 17 ITP/Priority Projects-1 Net Revenue Requirement ( line 4 minus line 11) - 18 ITP/Priority Projects-2 Net Revenue Requirement ( line 5 minus line 12) - 19 Total (sum line 15 thru line 18) -$

20 Zonal Net Revenue Requirement ( line 8 minus line 14) -$

21 Total Transmission Net Plant (Act Gross Rev, p. 1, ln 16 less ln 17) -$

22 Total Facilities Rev. Requirement without Incentives (Act Gross Rev, p. 2, ln 29 ) -$

23 Actual Facilities Carrying Charge ( line 22 / line 21) 0.0000%

KCP&L-Greater Missouri Operations Company(KCP&L-GMO)

Rate Formula TemplateUtilizing FERC Form 1 Data

For the 12 months ended - December 31, 20XXActual Net Revenue Requirements

Attachment 5 of 81

Actual Gross RevPage 1 of 5

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

Line Form No. 1 KCP&L-GMO KCP&L -GMO Total TransmissionNo. RATE BASE: Page, Line, Col. Allocator (Col 4 times Col 6)

PLANT IN SERVICE1 Production (Wksht. A-11, p.1, Line 1 & 2) -$ -$ 2 Transmission (Wksht. A-11, p.1, Line 3) - - DA 1.00000 -$ 3 Less: Excluded Plant (Wksht. A-4, p.1, Line 30 Note I & K) - 4 Distribution (Wksht. A-11, p.1, Line 4) - - 5 General (Wksht. A-11, p.1, Line 5) - - W/S 0.00000 - 6 Intangible & Other (Wksht. A-11, p.1, Line 6) - - W/S 0.00000 -

7 TOTAL GROSS PLANT (sum line 1, 2, 4, 5 & 6 less line 3) -$ -$ -$

ACCUMULATED DEPRECIATION (Note Q)8 Production (Wksht. A-11, p.1, Line 8 & 9) -$ -$ 9 Transmission (Wksht. A-11, p.1, Line 10) - - DA 1.00000 -$

10 Less: Excluded Plant (Wksht. A-4, p.1, Line 30 Note I & K) - 11 Distribution (Wksht. A-11, p.1, Line 11) - - 12 General (Wksht. A-11, p.1, Line 12) - - W/S 0.00000 - 13 Intangible & Other (Wksht. A-11, p.1, Line 13) - - W/S 0.00000 -

14 TOTAL ACCUM. DEPRECIATION (sum lines 8,9,11,12&13 less 10) -$ -$ -$

15 NET PLANT IN SERVICE16 Production ( line 1- line 8) -$ -$ 17 Transmission ( line 2- line 9) - - -$ 18 Less: Excluded Plant ( line 3- line 10) - - - 19 Distribution ( line 4- line 11) - - 20 General ( line 5- line 12) - - - 21 Intangible & Other ( line 6- line 13) - - -

22 TOTAL NET PLANT (sum lines 15,16,18,19 & 20 less 17) -$ -$ -$

ADJUSTMENTS TO RATE BASE23 Accumulated Deferred Income Taxes (Wksht. A-3, p.1, Line 9) -$ -$ DA 1.00000 - 24 Reserve Funds (Non-Escrowed) (Wksht. A-11, p.2, Line 23g) - - DA 1.00000 - 25 Unamortized Abandoned Transmission Plant (Wksht. A-11, p.2, Line 25, Note S) - - DA 1.00000 - 26 CWIP for Incentive Transmission Projects (Wksht. A-9, p.1, Line 24, Note T) - - DA 1.00000 - 27 CWIP Regulatory Liability for Transmission Projects (Wksht. A-11, p.2, Line 28, Note T) - - DA 1.00000 - 28 TOTAL ADJUSTMENTS (sum lines 23 thru line 27) -$ -$ -$

29 LAND HELD FOR FUTURE USE (Wksht. A-11, p.2, lines 31 Note B) -$ -$ DA 1.00000 -$

WORKING CAPITAL30 CWC calculated (Note C) -$ 31 Materials & Supplies (Wksht. A-11, p.1, Line 34 & 37) -$ -$ TP 0.00000 - 32 Stores Expense (Wksht. A-11, p.2, Line 41) - - W/S 0.00000 - 33 Prepayments (Account 165) (Wksht. A-11, p.2, Line 43) - - W/S 0.00000 - 34 TOTAL WORKING CAPITAL (sum line 30 thru line 33) -$ -$ -$

35 Rate Base (sum lines 22, 28 , 29 & 34) -$

Rate Formula Template Utilizing FERC Form 1 Data


KCP&L GREATER MISSOURI OPERATIONS COMPANY.

Actual Gross Revenue Requirements

(KCP&L-GMO)

Attachment 5 of 81


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

Line Form No. 1 KCP&L-GMO KCP&L -GMO Total TransmissionNo. Page, Line, Col. Allocator (Col 4 times Col 6)

O&M1 Transmission 321.112.b -$ -$ 2 Less Account 561 321.84.b thru 321.92.b - - 3 Less Account 565 321.96.b (Note D) - -

3a Less: Transmission Leases & Facility Charges ( 321.Notes) - - 4 Total Transmission O&M ( line 1 less lines 2 thru 3a) (Note F) -$ -$ TP 0.00000 -$ 5 A&G -Adjusted (Wkshts. A-10, line 8) - - W/S 0.00000 -

5a Less: Actual PBOP (Wkshts. A-10, line 9) (Note R) - - W/S 0.00000 - 5b Plus: PBOP (Projected 2010 per Note R) (Wkshts. A-10, line 10) (Note R) - - W/S 0.00000 - 5c Plus: Safety Advertising (Wkshts. A-10, line 11) - - W/S 0.00000 - 5d Plus: Advertising -Transmission (Wkshts. A-10, line 16) - - DA 1.00000 - 5e Plus: Research -Transmission (Wkshts. A-10, line 21) - - DA 1.00000 - 5f Plus: Regulatory Exp -Transmission (Wkshts. A-10, line 26) - - DA 1.00000 - 5h Plus: Corporate Visibility -Transmission (Wkshts. A-10, line 32) - - W/S 0.00000 - 6 Transmission Lease Payments & Facility Charges (Note E) - - DA 1.00000 - 7 TOTAL O&M (sum lines 4, 5, 5b thru 6 less 5a ) -$ -$ -$

DEPRECIATION EXPENSE (Note Q)8 Transmission 336.7.f -$ -$ TP 0.00000 -$ 9 General 336.10.f - - W/S 0.00000 -

10 Intangible & Other 336.1f - - W/S 0.00000 -

11 Amortization of Abandoned Transmission Plant Acct. 407 (Note S) - - DA 1.00000 - 12 TOTAL DEPRECIATION (sum line 8 thru line 11) -$ -$ -$

TAXES OTHER THAN INCOME TAXES (Note G) LABOR RELATED

13 Payroll (Wksht A-6, line 8) -$ -$ W/S 0.00000 -$ 14 Highway and vehicle (Wksht A-6, line 8) - - W/S 0.00000 -

PLANT RELATED 15 Property (Wksht A-6, line 8, Note M) - - GP 0.00000 - 16 Gross Receipts (Wksht A-6, line 8) - - NA - 17 Other (Wksht A-6, line 8) - - GP 0.00000 -

18 TOTAL OTHER TAXES (sum line 13 thru line 17) -$ -$ -$

INCOME TAXES (Note H)19 T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT * p)} 0.00%20 EIT=(T/(1-T)) * (1-(WCLTD/WACC)) = 0.00%21 GRCF = 1 / (1 - T) (GRCF = 1 / (1-T from Line 19)) - 22 Amortized Investment Tax Credit (266.8f) (enter negative) -$ -$

23 Income Tax Calculation (Line 20*(Line 35 of Page 1)*( Line 21 of Page 4 ) + Line 26 of Page 4 ) -$ 24 ITC adjustment ( line 21 X line 22) - NP = 0.00000 - 25 Total Income Taxes ( line 23 plus line 24) -$

26 RETURN ((Line 35 of Page 1)*( Line 21 of Page 4 ) + (Line 25 - Line 26) of Page 4 ) -$

27 GROSS REV. REQUIREMENT WITH INCENTIVES (sum line 7, 12, 18, 25 & 26) -$ -$ 28 LESS: Gross Revenue Requirements for Incentives ( line 35 of page 4 ) -

29 GROSS REV. REQUIREMENT ( line 27 less line 28) -$ -$





(KCP&L-GMO)

Attachment 5 of 81


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


TRANSMISSION PLANT INCLUDED IN FORMULA1 Total transmission plant (Line 7 of Page 3 ) -$ -$ -$ 2 Less: Net Substation, 34kV, & Radial Lines to Distr. P (Wksht A-4, ln 28) (Note I) - - - 3 Less: Total GSU in Transmission Plant (Wksht. A-4, ln 7) (Note K) - - - 4 Transmission plant included in rates ( line 1 less line 2 & 3) -$ -$ -$ 5 Percentage of transmission plant included in rates ( line 4 / line 1) TP= 0.00000

TRANSMISSION EXPENSES -REMOVE THIS SECTION

GROSS AND NET PLANT ALLOCATORSGROSS PLANT IN SERVICE (ACTUAL HISTORICAL COST)

6 Production ( page 1, line 1 ) -$ -$ NA 7 Transmission ( page 1, line 2 ) - - DA 1.00000 -$ 8 Less: Excluded Plant ( page 1, line 3 ) - 9 Distribution ( page 1, line 4 ) - -

10 General & Intangible ( page 1, line 5 & 6 ) - - W/S 0.00000 0

11 TOTAL GROSS PLANT (sum Line 6, 7, 9 & 10 less Line 8) -$ -$ GP = 0.00000 -$

ACCUMULATED DEPRECIATION (ACTUAL HISTORICAL COST) (Note Q)12 Production ( page 1, line 8 ) -$ -$ NA 13 Transmission ( page 1, line 9 ) - - DA 1.00000 -$ 14 Less: Excluded Plant ( page 1, line 10 ) - - 15 Distribution ( page 1, line 11 ) - - 16 General & Intangible ( page 1, line 12 & 13 ) - - W/S 0.00000 0

17 TOTAL ACCUM. DEPRECIATION (sum Line 12, 13, 15 & 16 less Line 14) -$ -$ -$

NET PLANT IN SERVICE (ACTUAL HISTORICAL COST)18 Production ( line 6 less 12) -$ -$ 19 Transmission ( line 7 less 13) - - -$ 20 Less Excluded Plant ( line 8 less 14) - - - 21 Distribution ( line 9 less 15) - - 22 General & Intangible ( line 10 less 16) - - 0

23 TOTAL NET PLANT (sum Line 18, 19, 21 & 22 less Line 20) -$ -$ NP = 0.00000 -$

(KCP&L-GMO)

SUPPORTING CALCULATIONS

Rate Formula Template



Utilizing FERC Form 1 DataActual Gross Revenue Requirements

Attachment 5 of 81


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


WAGES & SALARY ALLOCATOR (W&S) $ $ TP Allocation

1 Production 354.20.b -$ -$ - 2 Transmission 354.21.b 0 - 0.00000 - 3 Distribution 354.23.b 0 - - W&S Allocator4 Other 354.24,25,26.b 0 - - ($ / Allocation)5 Total (sum line 1 thru line 4) -$ -$ 0

5a Wage & Salary Allocator Calculation (Col 6, Line 5 divided by Col 4, Line 5) WS= 0.00000

RETURN (R) (Note N)6 Interest on Long-Term Debt 256 & 257 notes -$ -$ -$ 7 Amort. of Debt Disc. and Expense 256 & 257 notes - - - 8 Amortization of Loss on Reacquired Debt 256 & 257 notes - - - 9 Less: Amort. of Premium on Debt-Credit 256 & 257 notes - - -

10 Less: Amort. of Gain on Reacquired Debt-Credit 256 & 257 notes - - - 11 Long Term Interest (sum line 6 to 8, less 9 & 10) -$ -$ -$

12 Preferred Dividends 256 & 257 notes -$ -$ -$

Development of Common Stock: (Note N)13 Proprietary Capital 256 & 257 notes -$ -$ -$ 14 Less Preferred Stock 256 & 257 notes 0 - - 15 Less Noncontrolling Interest 256 & 257 notes (Note O) 0 - - 16 Less OCI Account 219 256 & 257 notes - - - 17 Common Stock ( line 13 Less 14, 15 & 16) -$ -$ -$

Cost$ $ % (Note P) Weighted

18 Long Term Debt 256 & 257 notes -$ -$ 0.00% - WCLTD= 0.000019 Preferred Stock 256 & 257 notes - - 0.00% - 0.000020 Common Stock 256 & 257 notes - - 0.00% 0.1110 R= 0.000021 Total (sum line 18 thru line 20) -$ -$ 0.00% 0.000000

GROSS REV. REQUIREMENT FOR INCENTIVE PROJECTS Plant Granted Incentive ROE Adder:

22 Total Incentive Plant ( Wksht A-9, line 22) -$ -$ 23 Less: Total Accumulated Depreciation ( Wksht A-9, line 22) - - 24 Net Incentive Plant ( line 22 less line 23) -$ -$ 25 Incentive Return Including Taxes ( Wksht A-9, p. 1, line 24) -$ 26 Taxes Included in Incentive Return ( line 25 *( page 2, line 19) -$ 27 Construction Work In Progress:28 Total CWIP ( Wksht A-9, p. 1, line 24 Note T) -$ -$ 29 Incentive Return Including Taxes ( Wksht A-9, p. 1, line 24 ) -$ 30 Abandoned Plant:31 Unamortized Abandoned Transmission Plant ( line 25 of page 2) (Note S) -$ 32 Tax-Adjusted Return on Abandoned Plant ( line 21 X line 31 X ( 1 +EIT) -$ 33 Amortization Expense for Abandoned Plant (Line 11 of page 2) - 34 Total Recovery for Abandoned Plant (sum line 32 thru line 33) -$ 35 TOTAL GROSS REV. REQ. FOR INCENTIVE PROJ. (sum line 25 , 29 & 34) -$

(KCP&L-GMO)SUPPORTING CALCULATIONS

Utilizing FERC Form 1 Data





Attachment 5 of 81


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

A Reserved for future use.B Includes only Transmission plant.C Cash Working Capital assigned to transmission is one-eighth of O&M allocated to transmission at page 2, line 7, col. 7.

Prepayments are the electric related prepayments booked to Account No. 165 and reported on FERC Form 1, p. 111, ln. 57.c.D Expenses recorded in Account 565, Transmission of Electricity by Others, are not recoverable through the formula rate.

EF Transmission O&M on this line does not include any SPP charges for Schedule 1-A of the SPP OATT.G Includes only FICA, unemployment, highway, property, gross receipts, and other assessments charged in the current year.

Taxes related to income are excluded. Gross receipts taxes are not included in transmission revenue requirement in the Rate Formula Template.H

Inputs Required: FIT = 0.00% Federal Income Tax RateSIT= 0.00% Composite State Income Tax Rate or Composite SIT

p = 0.00% Percentage of federal income tax deductible for state income tax purposesThe Composite State Income Tax Rate reflects the effective rate for each tax jurisdiction, as well as the Composite Portion of FIT Deduction in State Returns:

% of FIT Portion of Fed TaxApportionment Factor Rate Effective Rate Deductible Deductible = p

Missouri 0.00% 0.00% 0.0000% 0.00% 0.0000%Kansas 0.00% 0.00% 0.0000% 0.00% 0.0000%KS City 0.00% 0.00% 0.0000% 0.00% 0.0000%

0.0000%Composite Portion of FIT Deduction for State Returns 0.0000%

I Removes transmission plant determined by Commission order to be excluded from RTO transmission rate base under Docket No. EL08-89-000 (to the extent FERC Form 1 balances are not adjusted).J Unless otherwise specified, OATT refers to the KCP&L-GMO and SPP OATTs.

KL Reserved for future use.M

N

O

P The approved ROE is 11.1%. No change in ROE may be made absent a filing with FERC. Any incentive ROEs approved by the Commission are shown by project in Worksheet A-9.Q The current depreciation rates used to calculate depreciation expense and accumulated depreciation balances are shown in worksheet A-5.

R Post-Employment Benefits Other than Pensions $4,775,222

S The Unamortized Abandoned Transmission Plant can only be included in rate base if authorized by the Commission.T CWIP balances only included as authorized by the Commission. Regulatory liability offsets AFUDC accrual where CWIP is not included in state-regulated rate base.U Reserved for future use.

LineNo. Allocators

1 TP Percentage of transmission plant included in rate base. Page 3, line 5, col 62 W/S Percentage of transmission labor included in rates Page 4, line 5a, col 73 DA Direct assignment First used on page 1, line 2, col 64 GP Ratio of allocated transmission, general, & intangible plant to total gross plant. Page 3, line 11, col 65 NA Not applicable for the transmission formula rate. First used on page 2, line 16, col 66 NP Ratio of net transmission, general, & intangible plant to total net plant. Page 3, line 23, col 6

ALLOCATION FACTORSDescription Location of Calculation or First Use of Allocator

Removes generator step-up facilities determined by Commission order to be excluded from RTO transmission rate base under Docket No. EL08-89-000 (to the extent FERC Form 1 balances are not adjusted).

If the transmission related component of property tax is specifically identified in Form 1, then a TP allocator shall be used. Property tax shall be allocated to transmission by the GP allocator if transmission related property tax is not specifically identified in the Form 1.Beginning in 2009, included in page 256 notes of the FERC Form 1, the long term interest expense and preferred dividends and a 13-month average balance for long-term debt, preferred stock and common equity of Great Plains Energy will be provided. This information will be the reference for the capital structure and weighted cost of long term debt and preferred stock.The Noncontrolling Interest represents a third party's 50% investment in one of GPE's consolidated subsidiaries reported on the consolidated balance sheet's equity section separate from the parent's equity, as required by generally accepted accounting principles effective January 1, 2009.

The Post-Employment Benefits Other than Pensions (PBOP) expense projected for FY 2010 set forth below will be used in lieu of the actual PBOP in 2009 and subsequent years absent a filing with FERC that alters the amount.

Utilizing FERC Form 1 Data


The currently effective income tax rate, where FIT is the Federal income tax rate; SIT is the State income tax rate, and p = "percentage of federal income tax deductible for state income tax purposes". Furthermore, a utility that elected to utilize amortization of tax credits against taxable income rather than book tax credits to Account 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) (page 2, line 21). When FIT or SIT statutory tax rate changes take effect on other than a calendar year basis, the statutory rates to be used in the formula rate template shall be weighted averages for the calendar year determined by weighting the statutory tax rates by the number days each such tax rate was in effect during the calendar year for which the costs are being determined. KCMO Earnings Tax is not included in the calculation of the Composite State Income Tax Rate.



Composite State Income Tax Rate

(KCP&L-GMO)KCP&L GREATER MISSOURI OPERATIONS COMPANY.

Lease and joint facilities charges included on line 6, page 2 of 5, are those costs attributable to transmission facilities.

Attachment 5 of 81

of 1

(1) (2) (3) (4)LineNo. Reference Amount

A. Schedule 1 ARR1 Total Load Dispatch & Scheduling (Act. Gross Rev Req, p.2, ln 2) -$ 2 Less: Scheduling, System Control and Dispatch Services (321.88.b) - 3 Less: Transmission Service Studies (321.90.b) - 4 Less: Reliability, Planning & Standards Dev. Services (321.92.b) - 5 Total (Line 1 Less Line 2 thru Line 4) -$

6 Less: PTP Service Credit (Wksht A-1, Page 1, Line 26) -

7 Net Schedule 1 Revenue Requirement for Zone (Line 5 - Line 6) -$

B. Schedule 1 Rate Calculations8 KCP&L -GMO 12-CP. Peak Demand (Wksht A-2, Line 14) - MW

9 Annual Point-to-Point Rate in $/MW - Year (Line 7 / Line 8) -$ 10 Monthly Point-to-Point Rate in $/MW - Month (Line 9 / 12) -$ 11 Weekly Point-to-Point Rate in $/MW - Week (Line 9 / 52) -$ 12 Daily Point-to-Point Rate in $/MW - Day (Line 9 / 365) -$ 13 Hourly Point-to-Point Rate in $/MW - Hour (Line 9 / 8760) -$



Actual Schedule 1 Revenue RequirementsFor the 12 months ended - December 31, 20XX

Attachment 5 of 81

Worksheet A-1 Revenue Credits Page 1 of 2

KCP&L Greater Missouri Operations Company

Total Company Non-Trans. Transmission

1 I. Rent from Electric Property, Account 4542 Account 4540001 - Other Rev -Rent Electric Property -$ -$ -$

3 Transmission:

4 Farm Land Rental -

5 Rental From Cell Phone Attachers -

6 Equipment / Facilities Rental - 7 Rental Substation Property -Cell Towers - 8 Other Rental - 9 Total Transmission -$

10

11

12 II. Other Operating Revenues To Reduce Revenue Requirement -$ 13

14 III. Revenues from Transmission of Electricity for Others, Account 456.1 -$

15 (Provide data sources and necessary explanations Section V, Notes below.)

16 Less:17 TO's LSE Direct Assignment Revenue Credits -$

18 TO's LSE Sponsored Upgrade Revenue Credits -

19 TO's LSE Sch. 11 Rev. from Sponsored or Direct Assign Facilities - Network Credits -

20 TO's LSE Sch. 11 Rev. from Sponsored or Direct Assign Facilities - PtP Credits -

21 TO's LSE Network Upgrades for Generation Interconnection - Credits -

22 Point-To-Point Revenue for GFAs Associated with Load Included in the Divisor -

23 Network Service Revenue (Schedule 9) Associated With Load Included in the Divisor -

24 Revenue Associated with Transmission Plant Excluded From SPP Tariff -

25 Wholesale Distribution Revenue -

26 Schedule 1 Revenue (Point-to-Point Subtotal: -$ ) -

27 Schedule 2 Revenue -

28 Schedules 3-6 Revenue -

29 Zonal Network Revenue for TO's Facilities Under Schedule 11 -(Note 2)

30 Region-wide Network Revenue for TO's Facilities Under Schedule 11 -(Note 2) -

31 Zonal Point-to-Point Revenue for TO's Facilities Under Schedule 11 -(Note 2) -

32 Region-wide Point-to-Point Revenue for TO's Facilities Under Schedule 11 - (Note 2) -

33 Other -(Note 3) -

34 Other -

35

36 Total Adjustments -$

37 Net 456.1 Account Activity -$ 38

39 IV. Total Revenue Credits to Apply to Zonal Revenue Requirement -$ 40

41 V. Notes42 (1) Data for this worksheet came from the FERC Form 1 and the Company's General Ledger.

43 (2) Includes any revenue from direct asignment to a customer of costs of a Base Plan, Balanced Portfolio, Priority or ITP project.

44 (3) SPP and MISO charges incorrectly recorded in 456.1.

45 (4)If long-term firm point-to-point service terminates prior to end of calendar year, the associated revenue is credited rather than including reservation in divisor.

(Revenue related to transmission facilities for pole attachments, rentals, etc. Provide data sources and explanations in Section V, Notes below.)

A -1

Attachment 5 of 81

of 2

A-1 Revenue Credits for Schedule 11 Revenue RequirementsKCP&L-GMO -Detailed Revenue Credits -FY 20XX

1 Revenue Received for TO's Facilities Under Schedule 11 (Sum Line 29 thru Line 32 on Pag -$ 2

3 Allocation of Revenue to Facility Groups: (a) (b) (d) (e)

4

Net Rev. Req with Percentage Revenue

5 (Note A) Allocation Allocation

6 Base Plan -$ 0.0000% -$

7 Balanced Portfolio - 0.0000% -

8 ITP/Priority Projects-1 - 0.0000% -

9 ITP/Priority Projects-2 - 0.0000% -

10 Total Schedule 11 Gross Revenue Requirement -$ 0.0000% -$ 11

12 Determine Net Revenue to Apply as Credit:13 Revenue Credit14 Base Plan (Line 6 col (a) less Line 6 col (e)) -$ 15 Balanced Portfolio (Line 7 col (a) less Line 7 col (e)) - 16 ITP/Priority Projects-1 (Line 8 col (a) less Line 8 col (e)) - 17 ITP/Priority Projects-2 (Line 9 col (a) less Line 9 col (e)) - 18 Total Schedule 11 Gross Revenue Requirement (Sum Line 14 thru Line 17 ) -$

Note:A. The Net Revenue Requirement with True-up from Projection for Actual Period, Schedule "Projected Net Rev Req".

A -1

Attachment 5 of 81

Worksheet A-2 -Divisor

Page 1 of 1


I. KCP&L-GMO(source -FN1, page 400)

Line No. Date

Hour Ending

KCP&L-GMO's Native System Peak

Load Adjustment

Adjusted KCPL-GMO's Native

System Peak Load

Plus: 3rd Party

Network Load (incl. gen.)

Reserve for Future

Use

Plus: Grandfather Agreements

Reserve for Future

Use

Reserve for Future

Use

Less: Load Not Connected to the KCP&L-

GMO Transmission

System

KCP&L-GMO's

Transmission System Load (e-f+g+h+i+j-

k)

Average Transmission Network Load

for January thru August

Percentage of Aver. Jan -Aug

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

1 0 - - - - - - - 2 0 - - - - - - - 3 0 - - - - - - - 4 0 - - - - - - - 5 0 - - - - - - - 6 0 - - - - - - - 7 0 - - - - - - - 8 0 - - - - - - - 9 0 - - - - - - 0.00%

10 0 - - - - - - 0.00%11 0 - - - - - - 0.00%12 0 - - - - - - - 0.00%13 Total - n/a - - - - - - - - - 14 12-CP - n/a - - - - - - - -

Notes:

KCP&L Greater Missouri Operations CompanyDetermination of Transmission Network Load (MW)

Column (n) : This column reflects the relationship of the actual load for each month (September, October, November and December) as a percentage of the average transmission network load for January through August. For example, the September percentage in column (n) is equal to the September load in column (l) divided by the 8-month average of column (m) shown on line 13.

A-2 Divisor

Attachment 5 of 81

Worksheet A-3 - ADIT Page 1 of 2

Total ADIT 100% 100%Allocated to NonTrans. Transmission Plant Labor

Line No. Summary Transmission Related Related Related Related

(b + c + d) (a) (b) ( c ) (d)1 ADIT-255 -$ -$ -$ -$ 2 ADIT-282 - - - - 3 ADIT-283 - - - - 4 ADIT-190 - - - -

5 Subtotal -$ -$ -$ -$ 6 Wages & Salary Allocator 0.000%7 Gross Plant Allocator 0.000%8 Direct Assign Allocator 100.000%9 ADIT -$ -$ -$ -$ -$

(A) (B) (C) (D) (E) (F)100% 100%

BOY Balance EOY Balance Average NonTrans. Transmission Plant LaborADIT-Account 190 (Note 1) Prior Year Current Year Balance Related Related Related Related Description

10 190200 Accumulated Deferred Income Tax Utility Oper Other11 Accrued Bonus -$ -$ -$ -$ 12 Accrued Property Taxes - - - - 13 Accrued Sales Tax - - - - 14 Amortization of CIAC - - - - 15 Bad Debt - - - - 16 Accrued Severance - - - - 17 BH Purchase Price Adj - - - - 18 Blackhill Transaction costs - - - - 19 Capital Loss Carryforward - - - - 20 Customer Advances - - - - 21 Emission Allowance Proceeds - - - - 22 Deferred Compensation - - - - 23 Injuries and Damages Reserves - - - - 24 Generation Maintenance Accrual - - - - 25 Debt Fair Value Adjustment - - - - 26 Current Federal and State NOL Benefits - - - - 27 Rail Car Leases - - - - 28 Other Accrued Expense - - - - 29 Vacation Accrual - - - - 30 - 31 190201 Current Deferred State Asset Val Allowance - - - - 32 190300 Non Current Federal NOL Benefits - - - - 33 190301 Non Current State NOL Benefits - - - - 34 190350 Tax Valuation Allowance - - - - 35 190500 AMT and GBC Credit Carryforward - - - - 36 190601 FAS 109 - - - - 37 Subtotal - (p234, Notes) -$ -$ -$ -$ -$ -$ -$ 38 Less FASB 109 Above if not separately removed - - - - 39 Less FASB 106 Above if not separately removed - - - - - - 40 Total -$ -$ -$ -$ -$ -$ -$

KCP&L Greater Missouri Operations CompanyAllocation of ADIT


A-3ADIT

Attachment 5 of 81

Worksheet A-3 - ADIT KCP&L Greater Missouri Operations Company Page 2 of 2

(A) (B) (C) (D) (E) (F)100% 100%

BOY Balance EOY Balance Average NonTrans. Transmission Plant LaborADIT- Account 255 (Note 1) Prior Year Current Year Balance Related Related Related Related Description

Accumulated Deferred Income Tax Other Property1 255000 ITC: Electric -$ -$ -$ -$ 2 255000 ITC: Steam - - - - 3 - 4 Subtotal ( p.267.Notes) -$ -$ -$ -$ -$ -$ -$ 5 Less FASB 109 Above if not separately removed - - - - - - 6 Less FASB 106 Above if not separately removed - - - - - - 7 Total -$ -$ -$ -$ -$ -$ -$

100% 100%BOY Balance EOY Balance Average NonTrans. Transmission Plant Labor

ADIT- Account 281 & 282 (Note 1) Prior Year Current Year Balance Related Related Related Related Description Accumulated Deferred Income Tax Other Property

8 282611 Total Plant -$ -$ -$ -$ 9 CIAC - - - -$ 10 Unrecovered Transmission CIAC (Note 2) - - - -$ 11 282137 ADFIT Capitalized Interest - - - - 12 282237 ADSIT Capitalized Interest - - - - 13 282151 ADFIT Amort Rehab Credit - - - - 14 282410 FIN 48 Non-Current Tax Liability - - - - 15 282601 FASB 109 - - - - 16 - 17 Subtotal ( p.275.Notes) -$ -$ -$ -$ -$ -$ -$ 18 Less FASB 109 Above if not separately removed - - - - 19 Less FASB 106 Above if not separately removed - - - - - - 20 Total -$ -$ -$ -$ -$ -$ -$

100% 100%BOY Balance EOY Balance Average NonTrans. Transmission Plant Labor

ADIT-Account 283 (Note 1) Prior Year Current Year Balance Related Related Related Related Description 21 Accumulated Deferred Income Tax Other Utility22 283300 Deferred Tax Miscellaneous:23 Retail Regulatory Assets/Liabilities -$ -$ -$ -$ 24 Deferred Legal Expense - - - - 25 Emission Allowance Amortization - - - - 26 Environment costs - - - - 27 FASB 106 Postretirement Benefits - - - - 28 Fuel Clause Adjustment - - - - 29 Injuries & Damages - Noncurrent - - - - 30 Pension OCI - - - - 31 Other Accrued Expense - - - - 32 Partnership Income / Loss - - - - 33 Pension - - - - 34 Sublease -Everest - - - - 35 Tax Interest - - - - 36 Unamort Discount Adjustment - - - - 37 Unamort Debt Exp Adjustment - - - - 38 Loss on Reacq Debt Amort - - - - 39 Amort of Loss on Debt Retirement - - - - 40 - 41 283510 FIN 48 Non-Current Liability - - - - 42 Subtotal (p.277.Notes) -$ -$ -$ -$ -$ -$ -$ 43 Less FASB 109 Above if not separately removed - 44 Less FASB 106 Above if not separately removed - - - - - - - 45 Total -$ -$ -$ -$ -$ -$ -$

NOTES:

1

2


ADIT impacts related to Contributions in Aid of Construction (CIAC) shall be designated as non-transmission related unless both of the following conditions apply: a) the facility for which the CIAC is paid is a Transmission Facility pursuant to Attachment AI of the SPP Open Access Transmission Tariff, and b) the FERC-approved tariffs or rate schedules under which the payment is made do not provide for full recovery by GMO of the ADIT impacts. More generally, ADIT items that are to be treated as 100% Non-Transmission should be so treated on the basis of the actual tax item, not based on the title used.

ADIT items in each account will be in the same order as the prior year with any new line items, relative to the prior year, to be highlighted and added at the end of the list of items for each account. A line item maybe deleted when the amount for the line item has been zero through one complete rate cycle.

Allocation of ADIT

A-3ADIT

Attachment 5 of 81

Worksheet A-4 - Excluded Assets

Page 1 of 3

Line No.1 I. GSU Values Transferred from Transmission 13 -Month Average Balance2 Asset Reserve Net34 GSU:5 MPS -$ -$ -$ 6 SJLP - - - 7 Total GSUs in Transmission Plant -$ -$ -$ 89 II. Radial Lines, 34kV and Substation Facilities Transferred

10 Radial Lines11 MPS -$ -$ -$ 12 SJLP - - - 13 Total -$ -$ -$ 1415 Substation Facilities Transf to Distribution Plt.16 MPS -$ -$ -$ 17 SJLP - - - 18 Total -$ -$ -$ 1920 34kV Lines21 MPS -$ -$ -$ 22 SJLP - - - 23 Total -$ -$ -$ 24 Less: Substation Facilities Transf to Trans. Plant25 MPS -$ -$ -$ 26 SJLP - - - 27 Total -$ -$ -$ 28 Net Substation, 34kV, & Radial Lines to Dist. Plt -$ -$ -$ 2930 III. Net Transfer From Trans. (ln 7+ln 28) -$ -$ -$

KCP&L Greater Missouri Operations Company Assets Transferred from Transmission Rate Base

At December 31, 20XX

A-4

Attachment 5 of 81

IV. 13 Month Average -Gross Plant Page 2 of 3

LineNo. End. Balance End. Balance 13 Months

Dec Y1 Jan Y2 Feb Y2 Mar Y2 April Y2 May Y2 June Y2 July Y2 Aug Y2 Sept Y2 Oct Y2 Nov Y2 Dec Y2 Avg Balance31 GSU:32 MPS -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

33 SJLP - - - - - - - - - - - - - -$

34 Total -$

35 Radial Lines:36 MPS -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

37 SJLP - - - - - - - - - - - - - -$

38 Total -$

39 Substation Facilities -Transf from Distribution Plant40 MPS -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

41 SJLP - - - - - - - - - - - - - -$

42 Total -$

43 34kV Lines44 MPS -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

45 SJLP - - - - - - - - - - - - - -$

46 Total -$

47 Less: Substation Facilities Tranf to Transmission Plant48 MPS -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

49 SJLP - - - - - - - - - - - - - 0

50 Total -$

51 Total -Excluded Assets -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

V. 13 Month Average -Accumulated Deprecation

End. Balance End. Balance 13 MonthsDec Y1 Jan Y2 Feb Y2 Mar Y2 April Y2 May Y2 June Y2 July Y2 Aug Y2 Sept Y2 Oct Y2 Nov Y2 Dec Y2 Avg Balance

52 GSU:53 MPS -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

54 SJLP - - - - - - - - - - - - - -$

55 Total -$

56 Radial Lines:57 MPS -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

58 SJLP - - - - - - - - - - - - - -$

59 Total -$


62 SJLP - - - - - - - - - - - - - -$

63 Total -$

64 34kV Lines65 MPS -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

66 SJLP - - - - - - - - - - - - - -$

67 Total -$


70 SJLP - - - - - - - - - - - - - -$

71 Total -$


Gross Plant

Accumulated Depreciation

A-4

Attachment 5 of 81

VI. 13 Month Average -Net Plant Page 3 of 3


73 GSU:74 MPS -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

75 SJLP - - - - - - - - - - - - - -$

76 Total -$

77 Radial Lines:78 MPS -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

79 SJLP - - - - - - - - - - - - - -$

80 Total -$


83 SJLP - - - - - - - - - - - - - -$

84 Total -$

85 34kV Lines86 MPS -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

87 SJLP - - - - - - - - - - - - - -$

88 Total -$


91 SJLP - - - - - - - - - - - - - -$

92 Total -$


Net Plant (Gross Plant less Accumulated Depreciation)

A-4

Attachment 5 of 81

LN A/C Description Alloc Tot Rate Alloc Tot Rate AllocTot

Rate Alloc Tot Rate

1 301 Organization (Note 2) 0.0000% 0.00% 0.0000% 0.00% 0.0000% 0.00% 0.0000% 0.00%2 302 Franchises 0.0000% 0.00% 0.0000% 0.00% 0.0000% 0.00% 0.0000% 0.00%3 303 Misc Intangible Plant 0.0000% 2.50% 0.0000% 0.00% 0.0000% 0.00% 0.0000% 2.50%4 30301 Misc Intangible Plant (Note 3) 0.0000% 1.80% 0.0000% 0.00% 0.0000% 0.00% 0.0000% 1.80%5 30302 Misc Intangible Plant -Software (Note 0.0000% 0.00% 0.0000% 12.50% 0.0000% 0.00% 0.0000% 12.50%6 35004 Land Rights 0.0000% 1.19% 0.0000% 0.00% 0.0000% 0.00% 0.0000% 1.19%7 352 Structures and Improvements 0.0000% 1.83% 0.0000% 1.83% 0.0000% 0.00% 0.0000% 1.83%8 353 Station Equipment 0.0000% 1.70% 0.0000% 1.70% 0.0000% 0.00% 0.0000% 1.70%9 354 Towers and Fixtures 0.0000% 1.85% 0.0000% 1.85% 0.0000% 0.00% 0.0000% 1.85%

10 355 Poles and Fixtures 0.0000% 2.93% 0.0000% 2.93% 0.0000% 0.00% 0.0000% 2.93%11 356 Overhead Conductors and Devices 0.0000% 2.32% 0.0000% 2.32% 0.0000% 0.00% 0.0000% 2.32%12 357 Underground Conduit 0.0000% 1.70% 0.0000% 1.70% 0.0000% 0.00% 0.0000% 1.70%13 358 Underground Conductors and Devices 0.0000% 2.49% 0.0000% 2.49% 0.0000% 0.00% 0.0000% 2.49%14 389 Land and Land Rights 0.0000% 0.00% 0.0000% 0.00% 0.0000% 0.00% 0.0000% 0.00%15 390 Structures and Improvements 0.0000% 2.73% 0.0000% 2.73% 0.0000% 2.22% 0.0000% 2.56%16 391 Office Furniture and Equipment 0.0000% 4.17% 0.0000% 4.17% 0.0000% 4.17% 0.0000% 4.17%

17 39106 Gen Plt-SJ OffMachines1987 0.0000% 0.00% 0.0000% 4.17% 0.0000% 0.00% 0.0000% 4.17%18 39102 Gen Plt-Computer Hardware 0.0000% 12.50% 0.0000% 12.50% 0.0000% 12.50% 0.0000% 12.50%19 39104 Gen Plt-Software 0.0000% 11.11% 0.0000% 11.11% 0.0000% 11.11% 0.0000% 11.11%20 392 Transportation Equipment 0.0000% 11.25% 0.0000% 11.25% 0.0000% 12.50% 0.0000% 11.25%21 393 Stores Equipment 0.0000% 3.70% 0.0000% 3.70% 0.0000% 3.70% 0.0000% 3.70%22 394 Tools, Shop and Garage Equipment 0.0000% 3.68% 0.0000% 3.68% 0.0000% 3.57% 0.0000% 3.68%23 395 Laboratory Equipment 0.0000% 3.43% 0.0000% 3.43% 0.0000% 3.57% 0.0000% 3.43%24 396 Power Operated Equipment 0.0000% 4.45% 0.0000% 4.45% 0.0000% 4.45% 0.0000% 4.45%25 397 Communication Equipment 0.0000% 3.70% 0.0000% 3.70% 0.0000% 3.70% 0.0000% 3.70%26 398 Miscellaneous Equipment 0.0000% 3.71% 0.0000% 3.71% 0.0000% 4.17% 0.0000% 3.76%27 39901 Other Tangible Property (Note 5) 0.0000% 2.93% 0.0000% 2.79% 0.0000% 0.00% 0.0000% 2.89%

Notes:

1

2

3

4

5

6

2008 2009303.2 303303.1 30301303 30302350 35004

391.1 391391.11 39106391.3 39102391.4 39104399.1 39901

The above account numbers reflect account numbering as shown in the 2009 FN1. Some accounts were renumbered between 2008 and 2009 in order to make the KCP&L GMO numbers more consistent with the KCP&L system. The following table reflects the numbering changes between the 2008 and 2009 FN1s:

The amortization rate for MPS Account 30301 is recalculated each year based on a fixed end of life of FY2061.

SJLP Account 30302 contains computer software. The amortization rate will be set at 20% effective July 2010. Due to the corporate transition, the rates applied in 2008 and 2009 were 12.5% and 11.11%, respectively.

ECORP

The SJLP depreciation rates will be applied to the SJLP facilities and the MPS depreciation rates will be applied to the MPS facilities. The ECORP (joint MPS and SJLP) rates differ from the MPS and SJLP rates for some accounts, where approved. The KCP&L-GMO FERC Form No. 1 will identify the depreciable balances for MPS, SJLP, and ECORP separately on pages 337.x or in the notes to pages 337.x. The composite depreciation rate in each account reflects an asset-based weighting of the rates among MPS, SJLP, and ECORP.

GMO Composite (Note 1)

The amortization rate for MPS Account 301 is recalculated each year based on a fixed end of life of FY2023, starting in FY2009.

The MPS and SJLP amortization rates for this account are recalculated each year based on the remaining useful lives and relative balances of the retirement obligations of General Plant facilities.

Worksheet A-5 - Weighted Depreciation Rates -KCP&L-GMOAt December 31, 20XX

MPS SJLP

Attachment 5 of 81

Worksheet A-6 - Taxes Other Than Income Taxes Page 1 of 1

Line No.

Electric Acct 408.1, 409.1

( I ) Excluded Adjusted Payroll Highway &

Vehicle Property

Gross Reciepts,

Uses & KC Earning Tax Other

Other Misc

Total of Cost Distribution

1 Ad Valorem - - - - - 2 Excise - - - - - 3 Franchise -Corporate - - - - - 4 Payroll - - - - - 5 Transaction - - - - - 6 KC Earnings - - - - 7 Miscellaneous - - - - - 8 Page 263, (i) - - - - - - - - - - 9 (Reference to Act. Gross Rev Req Wksht) (P. 2, ln 13) (P.2, ln 14) (P.2, ln 15) (P.2, ln 16) (P.2, ln 17) (P.2, ln 17) (P.2, ln 18)

1011 Federal - 12 State13 Missouri - 14 Kansas1516 Page 263, ln 41, (i) -

Taxes Other than Income


A-6 Taxes OtherThan Income

Attachment 5 of 81

Worksheet A-7 - Actual RTO Directed Transmission Projects KCP&L Greater Missouri Operations CompanyFor the 12 months ended - December 31, 20XX

Page 1 of 5

In-Service Net Plant

Actual Facility Carrying Chge

Actual Rev Reg

Actual Incentive Rev Reg (A-9)

Total Actual Rev Reg

1 1 -$ 0.0000% -$ -$ -$ 2 2 -$ 0.0000% -$ -$ -$ 3 3 -$ 0.0000% -$ -$ -$ 4 Total Base Plan Projects -$ -$ -$ -$



Actual Rev Reg



5 1 0 -$ 0.0000% -$ -$ -$ 6 2 0 -$ 0.0000% -$ -$ -$ 7 3 0 -$ 0.0000% -$ -$ -$ 8 Total -$ -$ -$ -$



Actual Rev Reg



9 1 0 -$ 0.0000% -$ -$ -$ 10 2 0 -$ 0.0000% -$ -$ -$ 11 3 0 -$ 0.0000% -$ -$ -$ 12 Total -$ -$ -$ -$



Actual Rev Reg



13 1 0 -$ 0.0000% -$ -$ -$ 14 2 0 -$ 0.0000% -$ -$ -$ 15 3 0 -$ 0.0000% -$ -$ -$ 16 Total -$ -$ -$ -$

ITP/ Priority Project-2 Description

Summary of Actual RTO Directed Transmission Projects

Base Plan Project Descripton

Balanced Portfolio Project Description

ITP/ Priority Project-1 Description

A-7

Attachment 5 of 81


Calculation of Net Plant for BPF Projects:Page 2 of 5

1 Project: Project: Project:2 SPP Proj. ID SPP Proj. ID SPP Proj. ID

3 Plant Balance by

MonthDeprec. Rate / 12

(notes A & B) Depreciation

ExpensePlant Balance by


(notes A & B)

Depreciation



(notes A & B)Depreciation

Expense4 Prior Yr Dec -$ -$ -$ 5 Current Yr Jan -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 6 Current Yr Feb -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 7 Current Yr Mar -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 8 Current Yr Apr -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 9 Current Yr May -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$

10 Current Yr Jun -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 11 Current Yr Jul -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 12 Current Yr Aug -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 13 Current Yr Sep -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 14 Current Yr Oct -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 15 Current Yr Nov -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 16 Current Yr Dec -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 17 Sum lines 5 - 16 -$ Sum lines 5 - 16 -$ Sum lines 5 - 16 -$ 18 Prior Years Acc Dep - Prior Years Acc Dep: - Prior Years Acc Dep - 19 Year Gross Plant Accm. Depr. Net Plant Year Gross Plant Accm. Depr. Net Plant Gross Plant Accm. Depr. Net Plant Gross Plant Accm. Depr. Net Plant20 21 2008 -$ -$ -$ 2008 -$ - -$ -$ - -$ -$ - -$ 22 2009 -$ -$ -$ 2009 -$ -$ -$ -$ -$ -$ 23 2010 -$ -$ -$ 2010 -$ -$ -$ -$ -$ -$ 24 2011 -$ -$ -$ 2011 -$ -$ -$ -$ -$ -$ 25 2012 -$ -$ -$ 2012 -$ -$ -$ -$ -$ -$ 26 2013 -$ -$ -$ 2013 -$ -$ -$ -$ -$ -$ 27 2014 -$ -$ -$ 2014 -$ -$ -$ -$ -$ -$ 28 2015 -$ -$ -$ 2015 -$ -$ -$ -$ -$ -$ 29 2016 -$ -$ -$ 2016 -$ -$ -$ -$ -$ -$ 30 2017 -$ -$ -$ 2017 -$ -$ -$ -$ -$ -$ 31 2018 -$ -$ -$ 2018 -$ -$ -$ -$ -$ -$ 32 2019 -$ -$ -$ 2019 -$ -$ -$ -$ -$ -$ 33 2020 -$ -$ -$ 2020 -$ -$ -$ -$ -$ -$ 34 2021 -$ -$ -$ 2021 -$ -$ -$ -$ -$ -$ 35 2022 -$ -$ -$ 2022 -$ -$ -$ -$ -$ -$ 36 2023 -$ -$ -$ 2023 -$ -$ -$ -$ -$ -$ 37 2024 -$ -$ -$ 2024 -$ -$ -$ -$ -$ -$ 38 2025 -$ -$ -$ 2025 -$ -$ -$ -$ -$ -$ 39 2026 -$ -$ -$ 2026 -$ -$ -$ -$ -$ -$ 40 2027 -$ -$ -$ 2027 -$ -$ -$ -$ -$ -$ 41 2028 -$ -$ -$ 2028 -$ -$ -$ -$ -$ -$ 42 2029 -$ -$ -$ 2029 -$ -$ -$ -$ -$ -$ 43 2030 -$ -$ -$ 2030 -$ -$ -$ -$ -$ -$ 44 2031 -$ -$ -$ 2031 -$ -$ -$ -$ -$ -$ 45

46 Notes: (A) Actual transmission depreciation expense (Actual Gross Rev Req, page 2, line 8) divided by actual transmission plant in service (Actual Gross Rev Req, page 1, line 2)

47 (B) This rate will reflect any future FERC approved depreciation rates.

48

(C)

49 (D) BPF projects with incentives granted by FERC should be included in Sheet A-9 as well as this sheet.

50 (E) Accumulated Depreciation will be brought forward from the prior year for each project.

BPF projects that have been completed and whose costs are in the Form 1 should be entered on this page as well as any CWIP balance for those projects with CWIP incentive. If a project is completed in phases over multiple years, that project should be entered in sheet P-4 until the entire project is completed and reported in the Form 1.

Total

A-7

Attachment 5 of 81


Calculation of Net Plant for Balanced Portfolio Projects:Page 3 of 5

1 Project: 1 Project: 2 Project:2 SPP Proj. ID SPP Proj. ID SPP Proj. ID

3 Plant Balance by










10 Current Yr Jun -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 11 Current Yr Jul -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 12 Current Yr Aug -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 13 Current Yr Sep -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 14 Current Yr Oct -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 15 Current Yr Nov -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 16 Current Yr Dec -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 17 Sum lines 5 - 16 -$ Sum lines 5 - 16 -$ Sum lines 5 - 16 -$ 18 Prior Years Acc Dep - Prior Years Acc Dep: - Prior Years Acc Dep - 19 Year Gross Plant Accm. Deprec. Net Plant Year Gross Plant Accm. Deprec. Net Plant Gross Plant Accm. Deprec. Net Plant Gross Plant Accm. Deprec. Net Plant20 21 2008 -$ -$ -$ 2008 -$ - -$ -$ - -$ -$ - -$ 22 2009 -$ -$ -$ 2009 -$ -$ -$ -$ -$ -$ 23 2010 -$ -$ -$ 2010 -$ -$ -$ -$ -$ -$ 24 2011 -$ -$ -$ 2011 -$ -$ -$ -$ -$ -$ 25 2012 -$ -$ -$ 2012 -$ -$ -$ -$ -$ -$ 26 2013 -$ -$ -$ 2013 -$ -$ -$ -$ -$ -$ 27 2014 -$ -$ -$ 2014 -$ -$ -$ -$ -$ -$ 28 2015 -$ -$ -$ 2015 -$ -$ -$ -$ -$ -$ 29 2016 -$ -$ -$ 2016 -$ -$ -$ -$ -$ -$ 30 2017 -$ -$ -$ 2017 -$ -$ -$ -$ -$ -$ 31 2018 -$ -$ -$ 2018 -$ -$ -$ -$ -$ -$ 32 2019 -$ -$ -$ 2019 -$ -$ -$ -$ -$ -$ 33 2020 -$ -$ -$ 2020 -$ -$ -$ -$ -$ -$ 34 2021 -$ -$ -$ 2021 -$ -$ -$ -$ -$ -$ 35 2022 -$ -$ -$ 2022 -$ -$ -$ -$ -$ -$ 36 2023 -$ -$ -$ 2023 -$ -$ -$ -$ -$ -$ 37 2024 -$ -$ -$ 2024 -$ -$ -$ -$ -$ -$ 38 2025 -$ -$ -$ 2025 -$ -$ -$ -$ -$ -$ 39 2026 -$ -$ -$ 2026 -$ -$ -$ -$ -$ -$ 40 2027 -$ -$ -$ 2027 -$ -$ -$ -$ -$ -$ 41 2028 -$ -$ -$ 2028 -$ -$ -$ -$ -$ -$ 42 2029 -$ -$ -$ 2029 -$ -$ -$ -$ -$ -$ 43 2030 -$ -$ -$ 2030 -$ -$ -$ -$ -$ -$ 44 2031 -$ -$ -$ 2031 -$ -$ -$ -$ -$ -$ 45



48 (C)

49 (D) Balance Portfolio Projects with incentives granted by FERC should be included in Sheet A-9 as well as this sheet.



Total

A-7

Attachment 5 of 81


Calculation of Net Plant for ITP / Priority Projects -1:Page 4 of 5

1 Project: 1 Project: 2 Project:2 SPP Proj. ID SPP Proj. ID SPP Proj. ID

3 Plant Balance by










10 Current Yr Jun -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 11 Current Yr Jul -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 12 Current Yr Aug -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 13 Current Yr Sep -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 14 Current Yr Oct -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 15 Current Yr Nov -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 16 Current Yr Dec -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 17 Sum lines 5 - 16 -$ Sum lines 5 - 16 -$ Sum lines 5 - 16 -$ 18 Prior Years Acc Dep - Prior Years Acc Dep: - Prior Years Acc Dep - 19 Year Gross Plant Accm. Deprec. Net Plant Year Gross Plant Accm. Deprec. Net Plant Gross Plant Accm. Deprec. Net Plant Gross Plant Accm. Deprec. Net Plant20 21 2008 -$ -$ -$ 2008 -$ - -$ -$ - -$ -$ - -$ 22 2009 -$ -$ -$ 2009 -$ -$ -$ -$ -$ -$ 23 2010 -$ -$ -$ 2010 -$ -$ -$ -$ -$ -$ 24 2011 -$ -$ -$ 2011 -$ -$ -$ -$ -$ -$ 25 2012 -$ -$ -$ 2012 -$ -$ -$ -$ -$ -$ 26 2013 -$ -$ -$ 2013 -$ -$ -$ -$ -$ -$ 27 2014 -$ -$ -$ 2014 -$ -$ -$ -$ -$ -$ 28 2015 -$ -$ -$ 2015 -$ -$ -$ -$ -$ -$ 29 2016 -$ -$ -$ 2016 -$ -$ -$ -$ -$ -$ 30 2017 -$ -$ -$ 2017 -$ -$ -$ -$ -$ -$ 31 2018 -$ -$ -$ 2018 -$ -$ -$ -$ -$ -$ 32 2019 -$ -$ -$ 2019 -$ -$ -$ -$ -$ -$ 33 2020 -$ -$ -$ 2020 -$ -$ -$ -$ -$ -$ 34 2021 -$ -$ -$ 2021 -$ -$ -$ -$ -$ -$ 35 2022 -$ -$ -$ 2022 -$ -$ -$ -$ -$ -$ 36 2023 -$ -$ -$ 2023 -$ -$ -$ -$ -$ -$ 37 2024 -$ -$ -$ 2024 -$ -$ -$ -$ -$ -$ 38 2025 -$ -$ -$ 2025 -$ -$ -$ -$ -$ -$ 39 2026 -$ -$ -$ 2026 -$ -$ -$ -$ -$ -$ 40 2027 -$ -$ -$ 2027 -$ -$ -$ -$ -$ -$ 41 2028 -$ -$ -$ 2028 -$ -$ -$ -$ -$ -$ 42 2029 -$ -$ -$ 2029 -$ -$ -$ -$ -$ -$ 43 2030 -$ -$ -$ 2030 -$ -$ -$ -$ -$ -$ 44 2031 -$ -$ -$ 2031 -$ -$ -$ -$ -$ -$ 45



48

(C)

49 (D) ITP/Priority Project -1 with incentives granted by FERC should be included in Sheet A-9 as well as this sheet.



Total

A-7

Attachment 5 of 81


Calculation of Net Plant for ITP / Priority Projects -2

Page 5 of 51 Project: 1 Project: 2 Project:2 SPP Proj. ID SPP Proj. ID SPP Proj. ID

3 Plant Balance by










10 Current Yr Jun -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 11 Current Yr Jul -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 12 Current Yr Aug -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 13 Current Yr Sep -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 14 Current Yr Oct -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 15 Current Yr Nov -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 16 Current Yr Dec -$ 0.0000% -$ -$ 0.0000% -$ -$ 0.0000% -$ 17 Sum lines 5 - 16 -$ Sum lines 5 - 16 -$ Sum lines 5 - 16 -$ 18 Prior Years Acc Dep - Prior Years Acc Dep: - Prior Years Acc Dep - 19 Year Gross Plant Accm. Deprec. Net Plant Year Gross Plant Accm. Deprec. Net Plant Gross Plant Accm. Deprec. Net Plant Gross Plant Accm. Deprec. Net Plant20 21 2008 -$ -$ -$ 2008 -$ - -$ -$ - -$ -$ - -$ 22 2009 -$ -$ -$ 2009 -$ -$ -$ -$ -$ -$ 23 2010 -$ -$ -$ 2010 -$ -$ -$ -$ -$ -$ 24 2011 -$ -$ -$ 2011 -$ -$ -$ -$ -$ -$ 25 2012 -$ -$ -$ 2012 -$ -$ -$ -$ -$ -$ 26 2013 -$ -$ -$ 2013 -$ -$ -$ -$ -$ -$ 27 2014 -$ -$ -$ 2014 -$ -$ -$ -$ -$ -$ 28 2015 -$ -$ -$ 2015 -$ -$ -$ -$ -$ -$ 29 2016 -$ -$ -$ 2016 -$ -$ -$ -$ -$ -$ 30 2017 -$ -$ -$ 2017 -$ -$ -$ -$ -$ -$ 31 2018 -$ -$ -$ 2018 -$ -$ -$ -$ -$ -$ 32 2019 -$ -$ -$ 2019 -$ -$ -$ -$ -$ -$ 33 2020 -$ -$ -$ 2020 -$ -$ -$ -$ -$ -$ 34 2021 -$ -$ -$ 2021 -$ -$ -$ -$ -$ -$ 35 2022 -$ -$ -$ 2022 -$ -$ -$ -$ -$ -$ 36 2023 -$ -$ -$ 2023 -$ -$ -$ -$ -$ -$ 37 2024 -$ -$ -$ 2024 -$ -$ -$ -$ -$ -$ 38 2025 -$ -$ -$ 2025 -$ -$ -$ -$ -$ -$ 39 2026 -$ -$ -$ 2026 -$ -$ -$ -$ -$ -$ 40 2027 -$ -$ -$ 2027 -$ -$ -$ -$ -$ -$ 41 2028 -$ -$ -$ 2028 -$ -$ -$ -$ -$ -$ 42 2029 -$ -$ -$ 2029 -$ -$ -$ -$ -$ -$ 43 2030 -$ -$ -$ 2030 -$ -$ -$ -$ -$ -$ 44 2031 -$ -$ -$ 2031 -$ -$ -$ -$ -$ -$ 45 46



49

(C)

50 (D) ITP/Priority Project -1 with incentives granted by FERC should be included in Sheet A-9 as well as this sheet.



Total

A-7

Attachment 5 of 81

Worksheet A-8 - Actual Sponsored UpgradesKCP&L Greater Missouri Operations CompanyFor the 12 months ended - December 31, 20XX Page 1 of 1

(a) (b) (d) (e) (f)


Actual Facility Carrying Charge Rev Reg

Actual Incentive Rev Reg

(A-9 Incentive Proj)

Total Actual Sponsored

Rev Reg

(a*b) (d + e)

1 1 -$ 0.0000% -$ -$ -$

2 2 -$ 0.0000% -$ -$ -$

3 3 -$ 0.0000% -$ -$ -$

4 Total -$ -$ -$ -$

Calculation of Net Plant for Sponsored Upgrade:1 Project: 1 Project: 2 Project:2 SPP Proj. ID SPP Proj. ID SPP Proj. ID

3Plant Balance

by MonthDeprec. Rate /

12 (notes A & B) Depreciation


MonthDeprec. Rate /


ExpensePlant Balance



Expense

4 Prior Yr Dec $0 $0 $0

5 Current Yr Jan $0 0.0000% -$ $0 0.0000% -$ $0 0.0000% -$

6 Current Yr Feb $0 0.0000% -$ $0 0.0000% -$ $0 0.0000% -$

7 Current Yr Mar $0 0.0000% -$ $0 0.0000% -$ $0 0.0000% -$

8 Current Yr Apr $0 0.0000% -$ $0 0.0000% -$ $0 0.0000% -$

9 Current Yr May $0 0.0000% -$ $0 0.0000% -$ $0 0.0000% -$

10 Current Yr Jun $0 0.0000% -$ $0 0.0000% -$ $0 0.0000% -$

11 Current Yr Jul $0 0.0000% -$ $0 0.0000% -$ $0 0.0000% -$

12 Current Yr Aug $0 0.0000% -$ $0 0.0000% -$ $0 0.0000% -$

13 Current Yr Sep $0 0.0000% -$ $0 0.0000% -$ $0 0.0000% -$

14 Current Yr Oct $0 0.0000% -$ $0 0.0000% -$ $0 0.0000% -$

15 Current Yr Nov $0 0.0000% -$ $0 0.0000% -$ $0 0.0000% -$

16 Current Yr Dec $0 0.0000% -$ $0 0.0000% -$ $0 0.0000% -$

17 -$ -$ -$

18 Prior Years Acc D - Prior Years Acc Dep - Prior Years Acc - 19 Year Gross Plant Accm. Deprec. Net Plant Year Gross Plant Accm. Deprec. Net Plant Gross Plant Accm. Deprec. Net Plant Gross Plant Accm. Deprec. Net Plant2021 2008 -$ -$ -$ 2008 -$ - -$ -$ - -$ -$ - -$ 22 2009 -$ -$ -$ 2009 -$ -$ -$ -$ -$ -$ 23 2010 -$ -$ -$ 2010 -$ -$ -$ -$ -$ -$ 24 2011 -$ -$ -$ 2011 -$ -$ -$ -$ -$ -$ 25 2012 -$ -$ -$ 2012 -$ -$ -$ -$ -$ -$ 26 2013 -$ -$ -$ 2013 -$ -$ -$ -$ -$ -$ 27 2014 -$ -$ -$ 2014 -$ -$ -$ -$ -$ -$ 28 2015 -$ -$ -$ 2015 -$ -$ -$ -$ -$ -$ 29 2016 -$ -$ -$ 2016 -$ -$ -$ -$ -$ -$ 30 2017 -$ -$ -$ 2017 -$ -$ -$ -$ -$ -$ 31 2018 -$ -$ -$ 2018 -$ -$ -$ -$ -$ -$ 32 2019 -$ -$ -$ 2019 -$ -$ -$ -$ -$ -$ 33 2020 -$ -$ -$ 2020 -$ -$ -$ -$ -$ -$ 34 2021 -$ -$ -$ 2021 -$ -$ -$ -$ -$ -$ 35 2022 -$ -$ -$ 2022 -$ -$ -$ -$ -$ -$ 36 2023 -$ -$ -$ 2023 -$ -$ -$ -$ -$ -$ 37 2024 -$ -$ -$ 2024 -$ -$ -$ -$ -$ -$ 38 2025 -$ -$ -$ 2025 -$ -$ -$ -$ -$ -$ 39 2026 -$ -$ -$ 2026 -$ -$ -$ -$ -$ -$ 40 2027 -$ -$ -$ 2027 -$ -$ -$ -$ -$ -$ 41 2028 -$ -$ -$ 2028 -$ -$ -$ -$ -$ -$ 42 2029 -$ -$ -$ 2029 -$ -$ -$ -$ -$ -$ 43 2030 -$ -$ -$ 2030 -$ -$ -$ -$ -$ -$ 44 2031 -$ -$ -$ 2031 -$ -$ -$ -$ -$ -$ 45

46 Notes: 47 (A) Actual transmission depreciation expense (Actual Gross Rev Req, page 2, line 8) divided by actual transmission plant in service (Actual Gross Rev Req, page 1, line 2)


49 (C)50 (D) Sponsored Projects with incentives granted by FERC should be included in Sheet A-9 as well as this sheet.


Summary of Actual Sponsored Projects

Sponsored Project Description

Total

Sponsored Upgrade Projects that have been completed and whose costs are in the Form 1 should be entered on this page as well as any CWIP balance for those projects with CWIP incentive. If a project is completed in phases over multiple years, that project should be entered in sheet P-4 until the entire project is completed and reported in the Form 1.

A-8

Attachment 5 of 81

Worksheet A-9 - Actual Incentive PlantKCP&L Greater Missouri Operations CompanyFor the 12 months ended - December 31, 20XX

Page 1 of 7

In-Service Date CWIP

Tax-Adjusted Return on CWIP

Incentive Net Plant

Incentive Rate -Weighted ROE

Effective Income

Tax Rate

Tax-Adjusted Return on

Incentive Plant

Total CWIP & Incentive Plant

Return1 1 -$ -$ -$ 0.0000% 0.0000% -$ -$ 2 2 -$ -$ -$ 0.0000% 0.0000% -$ -$ 3 -$ -$ -$ 0.0000% 0.0000% -$ -$ 4 Total -$ -$ -$ -$ -$



Incentive Net Plant


Effective Income

Tax Rate


Incentive Plant


Return5 1 -$ -$ -$ 0.0000% 0.0000% -$ -$ 6 2 -$ -$ -$ 0.0000% 0.0000% -$ -$ 7 -$ -$ -$ 0.0000% 0.0000% -$ -$ 8 Total -$ -$ -$ -$ -$



Incentive Net Plant


Effective Income

Tax Rate


Incentive Plant


Return9 1 -$ -$ -$ 0.0000% 0.0000% -$ -$ 10 2 -$ -$ -$ 0.0000% 0.0000% -$ -$ 11 -$ -$ -$ 0.0000% 0.0000% -$ -$ 12 Total -$ -$ -$ -$ -$



Incentive Net Plant


Effective Income

Tax Rate


Incentive Plant


Return13 1 -$ -$ -$ 0.0000% 0.0000% -$ -$ 14 2 -$ -$ -$ 0.0000% 0.0000% -$ -$ 15 -$ -$ -$ 0.0000% 0.0000% -$ -$ 16 Total -$ -$ -$ -$ -$



Incentive Net Plant


Effective Income

Tax Rate


Incentive Plant


Return16 1 -$ -$ -$ 0.0000% 0.0000% -$ -$ 17 2 -$ -$ -$ 0.0000% 0.0000% -$ -$ 18 -$ -$ -$ 0.0000% 0.0000% -$ -$ 19 Total -$ -$ -$ -$ -$



Incentive Net Plant


Effective Income

Tax Rate


Incentive Plant


Return20 1 -$ -$ -$ 0.0000% 0.0000% -$ -$ 21 2 -$ -$ -$ 0.0000% 0.0000% -$ -$ 22 -$ -$ -$ 0.0000% 0.0000% -$ -$ 23 Total -$ -$ -$ -$ -$

24 Total for All Incentive Projects -$ -$ -$ -$ -$

Description of Balanced Portfolio Projects

Description - ITP/ Priority Project-1

Description - ITP/ Priority Project-2

Summary of Actual Incentive Projects

Description - Zonal Projects

Description - Base Plan Projects

Description - Sponsor Funded Projects

A-9

Attachment 5 of 81


Page 2 of 7

Zonal Projects1 Project: 1 ROE Adder: 0.00% Project: 2 ROE Adder: 0.00% Project: 3 ROE Adder: 0.00%2 SPP Proj. ID Weighted ROE: 0.0000% Weighted ROE: 0.0000% Weighted ROE: 0.0000%3 Adder EIT: 0.00% Adder EIT: 0.00% Adder EIT: 0.00%

4 CWIP BalancePlant Balance by

MonthDeprec. Rate /

12 Depreciation

Expense CWIP BalancePlant Balance by

MonthDeprec. Rate /

12 Depreciation

Expense CWIP BalancPlant Balance


12 Depreciation

Expense5 Prior Yr Dec -$ -$ -$ -$ -$ -$ 6 Current Yr Jan -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ 7 Current Yr Feb -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ 8 Current Yr Mar -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ 9 Current Yr Apr -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ -$ -$ 0.0000% -$

10 Current Yr May -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ 11 Current Yr Jun -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ 12 Current Yr Jul -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ 13 Current Yr Aug -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ 14 Current Yr Sep -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ 15 Current Yr Oct -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ 16 Current Yr Nov -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ 17 Current Yr Dec -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ -$ -$ 0.0000% -$ 18 Sum lines 6 - 1 -$ Sum lines 6 - 1 -$ Sum lines 6 - 1 -$ 19 Prior Years Acc Dep: -$ Prior Years Acc Dep: -$ Prior Years Acc Dep: -$

20 Year CWIP Gross Plant Accum Depr Net PlantIncentive

RR Year CWIP Gross Plant Accm. Deprec. Net PlantIncentive

RR CWIP Gross Plant Accm. Deprec. Net PlantIncentive


RR2122 2008 -$ -$ -$ -$ -$ 2008 -$ -$ - -$ -$ -$ -$ - -$ -$ -$ -$ - -$ -$ 23 2009 -$ -$ -$ -$ -$ 200924 2010 201025 2011 201126 2012 201227 2013 201328 2014 201429 2015 201530 2016 201631 2017 201732 2018 201833 2019 201934 2020 202035 2021 202136 2022 202237 2023 202338 2024 202439 2025 202540 2026 202641 2027 202742 2028 202843 2029 202944 2030 20304546

47 (A) Special incentive (Depreciation Rate, ROE or CWIP) may be utilized for specific incentive transmission projects if approved by the FERC.

Total

A-9

Attachment 5 of 81


Base Plan Funded Projects Page 3 of 71 Project: 1 ROE Adder: 0.00% Project: 2 ROE Adder: 0.00% Project: 3 ROE Adder: 0.00%2 SPP Proj. ID Weighted ROE: 0.0000% Weighted ROE: 0.0000% Weighted ROE: 0.0000%3 Adder EIT: 0.00% Adder EIT: 0.00% Adder EIT: 0.00%


MonthDeprec. Rate /

12 Depreciation


MonthDeprec. Rate /

12 Depreciation



12 Depreciation



20 Year CWIP Gross Plant Accum. Depr. Net PlantIncentive




RR2122 2008 -$ -$ -$ -$ -$ 2008 -$ -$ - -$ -$ -$ -$ - -$ -$ -$ -$ - -$ -$ 23 2009 -$ 200924 2010 201025 2011 201126 2012 201227 2013 201328 2014 201429 2015 201530 2016 201631 2017 201732 2018 201833 2019 201934 2020 202035 2021 202136 2022 202237 2023 202338 2024 202439 2025 202540 2026 202641 2027 202742 2028 202843 2029 202944

45


Total

A-9

Attachment 5 of 81


Sponsor Funded Projects Page 4 of 71 Project: 1 ROE Adder: 0.00% Project: 2 ROE Adder: 0.00% Project: 3 ROE Adder: 0.00%2 SPP Proj. ID Weighted ROE: 0.0000% Weighted ROE: 0.0000% Weighted ROE: 0.0000%3 Adder EIT: 0.00% Adder EIT: 0.00% Adder EIT: 0.00%


MonthDeprec. Rate /

12 Depreciation


MonthDeprec. Rate /

12 Depreciation



12 Depreciation

Expense5 Prior Yr Dec -$ -$ $0.00 -$ $0.00 -$ 6 Current Yr Jan -$ -$ 0.0000% -$ $0.00 -$ 0.0000% -$ $0.00 -$ 0.0000% -$ 7 Current Yr Feb -$ -$ 0.0000% -$ $0.00 -$ 0.0000% -$ $0.00 -$ 0.0000% -$ 8 Current Yr Mar -$ -$ 0.0000% -$ $0.00 -$ 0.0000% -$ $0.00 -$ 0.0000% -$ 9 Current Yr Apr -$ -$ 0.0000% -$ $0.00 -$ 0.0000% -$ $0.00 -$ 0.0000% -$

10 Current Yr May -$ -$ 0.0000% -$ $0.00 -$ 0.0000% -$ $0.00 -$ 0.0000% -$ 11 Current Yr Jun -$ -$ 0.0000% -$ $0.00 -$ 0.0000% -$ $0.00 -$ 0.0000% -$ 12 Current Yr Jul -$ -$ 0.0000% -$ $0.00 -$ 0.0000% -$ $0.00 -$ 0.0000% -$ 13 Current Yr Aug -$ -$ 0.0000% -$ $0.00 -$ 0.0000% -$ $0.00 -$ 0.0000% -$ 14 Current Yr Sep -$ -$ 0.0000% -$ $0.00 -$ 0.0000% -$ $0.00 -$ 0.0000% -$ 15 Current Yr Oct -$ -$ 0.0000% -$ $0.00 -$ 0.0000% -$ $0.00 -$ 0.0000% -$ 16 Current Yr Nov -$ -$ 0.0000% -$ $0.00 -$ 0.0000% -$ $0.00 -$ 0.0000% -$ 17 Current Yr Dec -$ -$ 0.0000% -$ $0.00 -$ 0.0000% -$ $0.00 -$ 0.0000% -$ 18 Sum lines 6 - 1 -$ Sum lines 6 - 1 -$ Sum lines 6 - 1 -$ 19 Prior Years Acc Dep: -$ Prior Years Acc Dep: -$ Prior Years Acc Dep: -$





RR2122 2008 -$ -$ -$ -$ -$ 2008 -$ -$ - -$ -$ -$ -$ - -$ -$ -$ -$ - -$ -$ 23 2009 200924 2010 201025 2011 201126 2012 201227 2013 201328 2014 201429 2015 201530 2016 201631 2017 201732 2018 201833 2019 201934 2020 202035 2021 202136 2022 202237 2023 202338 2024 202439 2025 202540 2026 202641 2027 202742 2028 202843 2029 202944


Total

A-9

Attachment 5 of 81


Page 5 of 7

Balanced Portfolio Project1 Project: 1 ROE Adder: 0.00% Project: 2 ROE Adder: 0.00% Project: 3 ROE Adder: 0.00%2 SPP Proj. ID Weighted ROE: 0.0000% Weighted ROE: 0.00% Weighted ROE: 0.00%3 Adder EIT: 0.00% Adder EIT: 0.00% Adder EIT: 0.00%


MonthDeprec. Rate /

12 Depreciation


MonthDeprec. Rate /

12 Depreciation



12 Depreciation







RR2122 2008 -$ -$ -$ -$ -$ 2008 -$ -$ - -$ -$ -$ -$ - -$ -$ -$ -$ - -$ -$ 23 2009 200924 2010 201025 2011 201126 2012 201227 2013 201328 2014 201429 2015 201530 2016 201631 2017 201732 2018 201833 2019 201934 2020 202035 2021 202136 2022 202237 2023 202338 2024 202439 2025 202540 2026 202641 2027 202742 2028 202843 2029 202944 2030 20304546


Total

A-9

Attachment 5 of 81


Page 6 of 7

ITP / Priority Projects -1:1 Project: 1 ROE Adder: 0.00% Project: 2 ROE Adder: 0.00% Project: 3 ROE Adder: 0.00%2 SPP Proj. ID Weighted ROE: 0.00% Weighted ROE: 0.00% Weighted ROE: 0.00%3 Adder EIT: 0.00% Adder EIT: 0.00% Adder EIT: 0.00%


MonthDeprec. Rate /

12 Depreciation


MonthDeprec. Rate /

12 Depreciation



12 Depreciation







RR2122 2008 -$ -$ -$ -$ -$ 2008 -$ -$ - -$ -$ -$ -$ - -$ -$ -$ -$ - -$ -$ 23 2009 200924 2010 201025 2011 201126 2012 201227 2013 201328 2014 201429 2015 201530 2016 201631 2017 201732 2018 201833 2019 201934 2020 202035 2021 202136 2022 202237 2023 202338 2024 202439 2025 202540 2026 202641 2027 202742 2028 202843 2029 202944 2030 20304546


Total

A-9

Attachment 5 of 81


Page 7 of 7

ITP / Priority Projects -2:1 Project: 1 ROE Adder: 0.00% Project: 2 ROE Adder: 0.00% Project: 3 ROE Adder: 0.00%2 SPP Proj. ID Weighted ROE: 0.00% Weighted ROE: 0.00% Weighted ROE: 0.00%3 Adder EIT: 0.00% Adder EIT: 0.00% Adder EIT: 0.00%


MonthDeprec. Rate /

12 Depreciation


MonthDeprec. Rate /

12 Depreciation



12 Depreciation







RR2122 2008 -$ -$ -$ -$ -$ 2008 -$ -$ - -$ -$ -$ -$ - -$ -$ -$ -$ - -$ -$ 23 2009 200924 2010 201025 2011 201126 2012 201227 2013 201328 2014 201429 2015 201530 2016 201631 2017 201732 2018 201833 2019 201934 2020 202035 2021 202136 2022 202237 2023 202338 2024 202439 2025 202540 2026 202641 2027 202742 2028 202843 2029 202944 2030 20304546


Total

A-9

Attachment 5 of 81

Worksheet A-10 Administrative & General Expense

Annual AllocatedSource Expense Method Rate

1 323.197.b Administrative & General Expense -$ W/S 0.0000% -$ 2 323.191.b Less: General Advertising Costs - W/S 0.0000% -$ 3 323.189.b Less: Regulatory Commission Expenses - W/S 0.0000% -$ 4 335 Less: Corporate Visibility Expenses W/S 0.0000% -$ 5 335 Less: Misc Nuclear Expenses ( included in Account 930.2) W/S 0.0000% -$ 6 353 Less: Experimental & Gen. Research Exp. W/S 0.0000% -$ 7 335 Less: Industry Association Dues W/S 0.0000% -$ 8 Subtotal - - 9 Less: Actual PBOP - W/S 0.0000% -$ 10 Plus: PBOP (Projected 2010 to be used for FY2009 and following) - W/S 0.0000% -$ 11 335 Plus Safety Advertising - W/S 0.0000% -$ 12 335 Plus:General Advertising:13 Transmission Facilities Siting -$ 14 Transmission Vegetation Management -$ 15 Transmission Reliability -$ 16 Total Advertising for Transmission -$ -$ DA 100.00% -$ 17 353 Plus: Transmission Specific Research & Experimental18 Project #1 -$ 19 Project #2 -$ 20 -$ 21 Total Research & Experimental Expenses -$ -$ DA 100.00% -$ 22 350 Plus Transmission Related Reg. Comm. Exp.23 Formula Rate -$ 24 Other-Specifically Assignable to Transmission - 25 - 26 Total Transmission Regulatory Expense -$ - DA 100.00% -$ 27 335 Plus: Corporate Visibility Expenses:28 Regulatory -$ 29 Reporting -$ 30 Compliance -$ 31 Shareholder Communications -$ 32 Total Corporate Visibility Expenses -$ -$ WS 0.00% -$

33 Total A&G Expense -$ -$

Notes:

None of the following expenses shall be recovered directly or indirectly through the formula rate:

Allocation

Page 1 of 1

KCP&L Greater Missouri Operations CompanyFor the 12 months ended - December 31, 20XX

D. Expenses to Maintain Corporate Visibility (except such costs related to regulatory, reporting, compliance, and shareholder communications).E. Regulatory Commission expenses, other than FERC transmission-related dockets which shall be directly assigned to transmission. Transmission-related dockets shall not include transmission-related rulemakings or notices of inquiry proceedings, except those related to siting or reliability.

Description

A. Industry association dues (e.g. , EEI and EPRI).

B. The following charges to Account 930.2: nuclear power research expenses, miscellaneous general expenses related to Wolf Creek Nuclear Generating Station; Nuclear Energy Institute fees, assessments and other costs; and any other nuclear-related expenses.

C. Other experimental and general research expenditures (other than those related to transmission which shall be directly assigned to transmission).

Attachment 5 of 81

KCP&L Greater Missouri Operations Company Page 1 of 2

A-11 13 Month Average Balance and BOY-EOY Average Balances

I. Plant Additions & Accumulated Depreciation Balances

Line End. Balance End. Balance 13 MonthsNo. Dec Y1 Jan Y2 Feb Y2 Mar Y2 April Y2 May Y2 June Y2 July Y2 Aug Y2 Sept Y2 Oct Y2 Nov Y2 Dec Y2 Avg Balance1 Production-Steam -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2 Production-Other - - - - - - - - - - - - - 03 Transmission - - - - - - - - - - - - - 04 Distribution - - - - - - - - - - - - - 05 General Plant - - - - - - - - - - - - - 06 Intangible & Other - - - - - - - - - - - - - 07 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0


8 Production-Steam -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 9 Production-Other - - - - - - - - - - - - - 0

10 Transmission - - - - - - - - - - - - - 011 Distribution - - - - - - - - - - - - - 012 General Plant - - - - - - - - - - - - - 013 Intangible & Other - - - - - - - - - - - - - 014 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0


15 Production-Steam -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 16 Production-Other 0 0 0 0 0 0 0 0 0 0 0 0 0 017 Transmission 0 0 0 0 0 0 0 0 0 0 0 0 0 018 Distribution 0 0 0 0 0 0 0 0 0 0 0 0 0 019 General Plant 0 0 0 0 0 0 0 0 0 0 0 0 0 020 Intangible & Other 0 0 0 0 0 0 0 0 0 0 0 0 0 021 Total -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

Notes:1. When calculating the "Actual Gross Revenue Requirement", use the actual 13 month account balances for the year being trued-up.

Gross Plant (Note 1)

Accumulated Depreciation and Amortization

Net Plant (Gross Plant less Accumulated Depreciation and Amortization)

Attachment 5 of 81

KCP&L Greater Missouri Operations Company Page 2 of 2

A-11 13 Month Average Balance and BOY-EOY Average Balances II. Adjustments to Rate Base

BOY Balance EOY Balance Average 100% Non-Trans 100% Trans. Plant LaborRelevant Year Relevant Year Balance Related Related Related Related

22 Reserve Funds (Non-Escrowed) (Note A (112.28.d) (112.28.c)23 Account 228.2 -Res. for Inj. & Damages -$ -$ -$ -$ -$ -$ -$ 23a -$ - - - - 23b Total -$ -$ -$ -$ -$ -$ -$ 23c23d Wages & Salary Allocator 0.000%23e Gross Plant Allocator 0.000%23f Direct Assign Allocator 100.000%23g -$ -$ -$ -$

Note: Each non-escrowed reserve fund will be allocated based on Non-transmission, 100% Transmission, Plant Allocator, or Wages & Salary Allocator, as appropriate.


24 Unamortized Abandonned Trans. Plt.25 Account 182.1 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2627 CWIP Regulatory Liability for Transmission 28 Account 254 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2930 Land Held for Future Use 31 Trans. Land -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

III. Working Capital -Material & Supplies, Stores Expense and Prepayments

BOY Balance EOY Balance Average Relevant Year Relevant Year Balance

32 Material & Supplies (227, x, b) (227, x, c)

33 Production O&M -$ -$ -$

34 Transmission O&M - - -

35 Distribution O&M - - -

36 Prod. Construction - - -

37 Trans. Construction - - -

38 Dist. Construction - - -

39 -$ -$ -$


40 Stores Expense (227.16.d) (227.16.c)

41 -$ -$ -$


42 Prepayments (111.57.d) (111.57.c)

43 -$ -$ -$

Total Stores Expense

Total Prepayments

Total Material & Supplies

Attachment 5 of 81

Worksheet TU - True-up Adjustment and TimelineKCP&L Greater Missouri Operations Company

Page 1 of 2Timeline

Step Month Year Action1 Year 0 KCP&L-GMO populates the formula rate using projected costs for Year 12 Year 0 Post results of Step 13 Jan Year 1 Results of Step 2 go into effect.4 Sept Year 1 KCP&L-GMO populates the formula rate using projected costs for Year 25 Sept Year 1 Post results of Step 46 Jan Year 2 Results of Step 5 go into effect.7 Jun Year 2 KCP&L-GMO populates the formula rate using actual costs for Year 18 Jun Year 2 Calculate the difference between the formula rate calculated in Step 7 and Step 19 Jun Year 2 Post results from Step 7 and Step 810 Sept Year 2 KCP&L-GMO populates the formula rate using projected costs for Year 3, including true-up adjustment for Year 111 Sept Year 2 Post results of Step 10

Reconciliation details

1 Year 0 KCP&L-GMO populates the formula rate using projected costs for Year 1

2 Year 0 Post results of Step 1

3 Jan Year 1 Results of Step 2 go into effect.

4 Sept Year 1 KCP&L-GMO populates the formula rate using projected costs for Year 2

5 Sept Year 1 Post results of Step 4

6 Jan Year 2 Results of Step 5 go into effect.

7 Jun Year 2 KCP&L-GMO populates the formula rate using actual costs for Year 1

8 Jun Year 2 Calculate the difference between the formula rate calculated in Step 7 and Step 1

BPF Rev ReqBalance Portfolio

Rev Req

ITP / Priority Project 1 Rev

Req.

ITP / Priority Project 2 Rev

Req. Zonal Rev ReqTotal Rev.

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

8a Actual Revenue Requirements from Step 7 -$ -$ -$ -$ -$ -$ 8b Projected Revenue Requirements from Step 1 (Note C) - - - - - -$ 8c True-up Amount (before interest) -$ -$ -$ -$ -$ -$

Attachment 5 of 81

9 Jun Year 2 Post results from Step 7 and Step 8Page 2 of 2

10 Sept Year 2 KCP&L-GMO populates the formula rate using projected costs for Year 3, including true-up adjustment for Year 1

Interest Calculation

Short term Interest Rate (Notes A and F)Avg. Ann Short

Term Int11 Other Interest Exp.(Notes, p.117) (Note A) - 12 Notes Payable (Acct. 231-daily balances(Note A) - 13 No. of Months - 14 Annual Short-term Int Rate (line 11 / line 12 ) 0.0000%

FERC Quarterly Interest Rate 15 Qtr 3 (Previous Year) 0.0000%16 Qtr 4 (Previous Year) 0.0000%17 Qtr 1 (Current Year) 0.0000%18 Qtr 2 (Current Year) 0.0000%19 Average of the last 4 quarters (Lines 15-18 / 4) 0.0000%

20 Interest Rate Used for True-up adjustment (Note B) 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%

BPF True-UpBalance Portfolio

Rev ReqITP / Priority Project 1 Rev

ITP / Priority Project 2 Rev Zonal Rev Req Total True-up

(1) (2) (3) (4) (5) (6)21 True-Up Amount (line 8c) (Note D) -$ -$ -$ -$ -$ -$ 22 Interest on True-up Amount ([Average Interest Rate / 12 months]*24 mon - - - - - - 23 True-up Adjustment (Note E) -$ -$ -$ -$ -$ -$

Note:

A

B Use the lower of line 14 and line 19 if the True-up Amount (line 21) is greater than or equal to zero. Use line 19 if the True-up amount (line 21) is less than zero.

C

D If the annual update is for a partial year, not 12 months, then the amount on line 21 shall be prorated to represent the number of months in the partial year.E If the annual update is for a partial year, monthly interest will be multiplied by 18 plus one-half of the months in the partial year.F The numerator and denominator of the short-term interest rate calculation will reflect consistent debt components.

The short term interest rate is based on a 12 month rate ending June of the year in which the Annual Update is prepared, with denominator calculated using daily balances and the numerator based on Form 3Q.

Enter the Projected Revenue Requirement for the Actual period without a true-up adjustment plus any adjustments, either positive or negative, resulting from corrections of prior years.

Attachment 5 of 81

RTO Project Summary - Summary of RTO Directed ProjectsPage 1 of 9


Base Plan Projects

Balanced Portfolio Projects

ITP /Priority Project -1

ITP /Priority Project -2

1 Projected 12 mo avg non-incentive depr. exp. (P-1, page 2, line 28) -$ -$ -$ -$

2 Total Allocated Transmission-Related Plant in Service (Projected Gross Rev Req, page 1, line 1) -$ -$ -$ -$

3 Less: Gross Plant - Incentive Projects (Projected Gross Rev Req, page 4, line 34-37) - - - -

4 Total Non-incentive Transmission-Related Plant in Servic (line 2 - line 3) -$ -$ -$ -$

5 Rate Base Adjustments (Projected Gross Rev Req, page 1, line 18) -$ -$ -$ -$ 6 Projected 13 mo. Avg. Non-incentive Gross Plant (P-1, page 2, line 29) - - - - 7 Net Transmission Plant (Projected Gross Rev Req, page 1, line 9) - - - - 8 Non Incentive Net Plant(deduct Incentive Plt, as applicab (line 7 - Incentive Net Plt) - - - - 9 O&M Expenses (Projected Gross Rev Req, page 2, line 7) - - - -

10 Revenue Credits (specific SPP project type) (Projected Net Rev Req, page 1, line 9-12) - - - - 11 Other Taxes (Projected Gross Rev Req, page 2, line 18) - - - - 12 Effective Tax Rate (Projected Gross Rev Req.: Page 2, Line 20) 0.00% 0.00% 0.00% 0.00%13 Income Taxes (Projected Gross Rev Req, page 2, line 25) - - - - 14 Effective Tax Rate for Incentive Adder (Wksht A-9, p.1, Summary, lines 5, 13, 16, & 20) 0.00% 0.00% 0.00% 0.00%15 Incentive Net Plant (Proj Gross Rev Req, p.4, line 34 thru 37) - - - - 16 True-up Amount (TU, page 1, line 23) -$ -$ -$ -$ 17 Rate Base Adjustments as a Percentage of Net Plant (line 5 / line 7) 0.00% 0.00% 0.00% 0.00%18 O&M Expenses as a Percentage of Net Plant (line 9 / line 7) 0.00% 0.00% 0.00% 0.00%19 Ratio of Revenue Credits to Actual Projects Revenue (line 10 / line T1 below) 0.00% 0.00% 0.00% 0.00%20 Other Taxes as a Percentage of Net Plant (line 11 / line 7) 0.00% 0.00% 0.00% 0.00%21 Return as a Percentage of Net Plant (Proj Gross Rev Req, p.4, line 21) 0.00% 0.00% 0.00% 0.00%22 Income Taxes as a Percentage of Net Plant (line 13 / line 7) 0.00% 0.00% 0.00% 0.00%23 Ratio of Common Stock to Total Debt (Proj Gross Rev Req, p.4, line 20) 0.00% 0.00% 0.00% 0.00%24 Ratio of True-up amount to Actual Projects Revenue (line 16 / line T1 below) 0.00% 0.00% 0.00% 0.00%

Revenue Requirement of SPP Projects included in KCP&L-GMO's Projected Revenue Requirements (NoteD):KCP&L Greater Missouri Operations Company

Development of Applicable Carrying Charges

RTO Summary

Attachment 5 of 81

Base Plan Projects Page 2 of 9


Note A: All line references are to the "RTO Project Summary" worksheet, page 1.Note B: The depreciation rate is calculated by: line 1/line 6.Note C: To be completed with any BPF project approved by the Southwest Power Pool.Note D: This tab shows the amount in column s that SPP is required to recover for each BPF project.

a b c d e f g h i jPlant in Actual Accum Actual Net Depreciation Projected Projected Net O&M Other Non-Incentive Weighted

Project ID Project Description Service Depreciation Plant Rate Accum Depr Plant Expenses Taxes Return Return Adder(a - b) (line 1 / line 6) 1.5 * (a * d) (a - b - e) (f * line 18) (f * line 20) (line 21) (P-1 as applicable)

Actual Projects (Inputs from Worksheet A-7)-$ -$ -$ 0.0000% -$ -$ -$ -$ 0.00% 0.00%-$ -$ -$ 0.0000% -$ -$ -$ -$ 0.00% 0.00%-$ -$ -$ 0.0000% -$ -$ -$ -$ 0.00% 0.00%

20xx-xx P.xxxT1 Total of Actual Projects -$ -$ -$ -$ -$ -$ -$

Plant in Actual Accum Actual Net Depreciation Projected Projected Net O&M Other Non-Incentive WeightedProject ID Project Description Service Depreciation Plant Rate Accum Depr Plant Expenses Taxes Return Return Adder

(a - b) (Worksheet P-4) (a - e) (f * line 18) (f * line 20) (line 21) (P-1 as applicable) Projected projects (Inputs from Worksheet P-4)

2010-4 -$ -$ -$ 0.00% -$ -$ -$ -$ 0.00% 0.00%-$ -$ -$ 0.00% -$ -$ -$ -$ 0.00% 0.00%

20xx-xx P.xxx -$ -$ -$ 0.00% -$ -$ -$ -$ 0.00% 0.00%

T2 Total of Projected Projects -$ -$ -$ -$ -$ -$ -$

T3 Total (lines T1 + T2) -$ -$ -$ -$ -$ -$ -$

RTO Summary

Attachment 5 of 81

Base Plan Projects


Note A: All line references are to the "RTO Project SummNote B: The depreciation rate is calculated by: line 1/line Note C: To be completed with any BPF project approved Note D: This tab shows the amount in column s that SPP

Project ID Project Description

Actual Projects (Inputs from Worksheet A-7)

20xx-xx P.xxxT1 Total of Actual Projects


Projected projects (Inputs from Worksheet P-4)2010-4

20xx-xx P.xxx

T2 Total of Projected Projects

T3 Total (lines T1 + T2)

Page 3 of 9

k l m n o p q r sCWIP Total Income Projected Depr Rev. Req True-up Gross Revenue Revenue Net Revenue

Balance Return Taxes Expense w/o True-up Adjustment Requirement Credits Requirement(P-1 as applicable) (f+k)*i+(f*j) (I - Adder)*line 12 (e / 1.5) (g+h+l+m+n) (o * line 24) (o + p) (o * line 19) (q + r)

+ Adder*line 14-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$

CWIP Total Income Projected Depr Rev. Req True-up Revenue Revenue Net RevenueBalance Return Taxes Expense w/o True-up Adjustment Requirement Credits Requirement

(P-1 as applicable) (f+k)*i+(f*j) (I - Adder)*line 12 (P-4) (g+h+l+m+n) zero (o + p) zero (q + r)+ Adder*line 14

-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$

RTO Summary

Attachment 5 of 81

Balanced Portfolio Projects Page 4 of 9For the 12 months ended - December 31, 20XX

Note A: All line references are to the "RTO Project Summary" worksheet, page 1.Note B: The depreciation rate is calculated by: line 1/line 6.Note C: To be completed with any Balance Portfolio Projects approved by the Southwest Power Pool.Note D: This tab shows the amount in column s that SPP is required to recover for each Balance Portfolio Projects.

a b c d e f g h i jPlant in Accum Actual Net Depreciation Projected Projected Net O&M Other Non-Incentive Weighted


Actual Projects (Inputs from Worksheet A-7)20xx-x P.xxx Project 1 -$ -$ -$ 0.0000% -$ -$ -$ -$ 0.00% 0.00%20xx-x P.xxx Project 2 -$ -$ -$ 0.0000% -$ -$ -$ -$ 0.00% 0.00%20xx-x P.xxx -$ -$ -$ 0.0000% -$ -$ -$ -$ 0.00% 0.00%

T1 Total of Actual Non-Incentive Projects -$ -$ -$ -$ -$ -$ -$



20xx-x P.xxx Project 1 -$ -$ 0.00% -$ -$ -$ -$ 0.00% 0.00%20xx-x P.xxx Project 2 -$ -$ 0.00% -$ -$ -$ -$ 0.00% 0.00%20xx-x -$ - -$ 0.00% -$ -$ -$ -$ 0.00% 0.00%

T2 Total of Projected Non-Incentive Projects -$ -$ -$ -$ -$ -$ -$

T3 Total Non-Incentive Projects (lines T2 + T3) -$ -$ -$ -$ -$ -$ -$

RTO Summary

Attachment 5 of 81

Balanced Portfolio ProjectsFor the 12 months ended - December 31, 20XX

Note A: All line references are to the "RTO Project SummNote B: The depreciation rate is calculated by: line 1/line Note C: To be completed with any Balance Portfolio ProjeNote D: This tab shows the amount in column s that SPP


Actual Projects (Inputs from Worksheet A-7)20xx-x P.xxx Project 120xx-x P.xxx Project 220xx-x P.xxx

T1 Total of Actual Non-Incentive Projects


Projected projects (Inputs from Worksheet P-4)20xx-x P.xxx Project 120xx-x P.xxx Project 220xx-x

T2 Total of Projected Non-Incentive Projects

T3 Total Non-Incentive Projects (lines T2 + T3)

Page 5 of 9



+ Adder*line 14-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$



-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$

RTO Summary

Attachment 5 of 81

ITP/Priority Projects-1Page 6 of 9


Note A: All line references are to the "RTO Project Summary" worksheet, page 1.Note B: The depreciation rate is calculated by: line 1/line 6.Note C: To be completed with any ITP/Priority Projects approved by the Southwest Power Pool.Note D: This tab shows the amount in column s that SPP is required to recover for each ITP/Priority Projects-1.




T1 Total of Actual Projects -$ -$ -$ -$ -$ -$ -$



20xx-x P.xxx Project 1 -$ - -$ 0.00% -$ -$ -$ -$ 0.00% 0.00%20xx-x P.xxx Project 2 -$ - -$ 0.00% -$ -$ -$ -$ 0.00% 0.00%20xx-x -$ - -$ 0.00% -$ -$ -$ -$ 0.00% 0.00%


T3 Total (lines T1 + T2) -$ -$ -$ -$ -$ -$ -$

RTO Summary

Attachment 5 of 81

ITP/Priority Projects-1


Note A: All line references are to the "RTO Project SummNote B: The depreciation rate is calculated by: line 1/line Note C: To be completed with any ITP/Priority Projects aNote D: This tab shows the amount in column s that SPP



T1 Total of Actual Projects


Projected projects (Inputs from Worksheet P-4)20xx-x P.xxx Project 120xx-x P.xxx Project 220xx-x



Page 7 of 9



+ Adder*line 14-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$



-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$

RTO Summary

Attachment 5 of 81

ITP/Priority Projects-2 Page 8 of 9


Note A: All line references are to the "RTO Project Summary" worksheet, page 1.Note B: The depreciation rate is calculated by: line 1/line 6.Note C: To be completed with any ITP/Priority Projects approved by the Southwest Power Pool.Note D: This tab shows the amount in column s that SPP is required to recover for each ITP/Priority Project-2.


Project ID Project Description Service Depreciation Plant Rate Accum Depr Plant Expenses Taxes Return Return Adder(a - b) (line 1 / line 6) 1.5* (a * d) (a - b - e) (f * line 18) (f * line 20) (line 21) (P-1 as applicable)




(a - b) (Worksheet P-4) (a - b - e) (f * line 18) (f * line 20) (line 21) (P-1 as applicable) Projected projects (Inputs from Worksheet P-4)

20xx-x P.xxx Project 1 -$ - -$ 0.00% -$ -$ -$ -$ 0.00% 0.00%20xx-x P.xxx Project 2 -$ - -$ 0.00% -$ -$ -$ -$ 0.00% 0.00%20xx-x P.xxx -$ - -$ 0.00% -$ -$ -$ -$ 0.00% 0.00%


T3 Total (lines T1 + T2) -$ -$ -$ -$ -$ -$ -$

RTO Summary

Attachment 5 of 81

ITP/Priority Projects-2


Note A: All line references are to the "RTO Project SummNote B: The depreciation rate is calculated by: line 1/line Note C: To be completed with any ITP/Priority Projects aNote D: This tab shows the amount in column s that SPP





Projected projects (Inputs from Worksheet P-4)20xx-x P.xxx Project 120xx-x P.xxx Project 220xx-x P.xxx



Page 9 of 9



+ Adder*line 14-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$



-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$

RTO Summary

Attachment 5 of 81

Sponsor Funded Project Summary

For the 12 months ended - December 31, 20XX Page 1 of 3

Development of Applicable

Carrying Charges1 Projected 12 mo avg non-incentive depr. exp. (P-1, page 2, line 28) -$

2 Total Allocated Transmission-Related Plant in Service (Projected Gross Rev Req, page 1, line 1) -$

3 Less: Gross Plant - Incentive Projects (Projected Gross Rev Req, page 4, line 38) -

4 Total Non-incentive Transmission-Related Plant in Servi (line 2 - line 3) -$

5 Rate Base Adjustments (Projected Gross Rev Req, page 1, line 18) -$ 6 Projected 13 mo. Avg. Non-incentive Gross Plant (P-1, page 2, line 29) - 7 Net Transmission Plant (Projected Gross Rev Req, page 1, line 9) - 8 Non Incentive Net Plant (deduct Incentive Plt, as applica (line 7 - Net Incentive Plt) - 9 O&M Expenses (Projected Gross Rev Req, page 2, line 7) -

10 Revenue Credits (only SFP) (Projected Net Rev Req, page 1) - 11 Other Taxes (Projected Gross Rev Req, page 2, line 18) - 12 Effective Tax Rate (Projected Gross Rev Req.: Page 2, Line 20) 0.00%13 Income Taxes (Projected Gross Rev Req, page 2, line 25) - 14 Effective Tax Rate for Incentive Adder (Wksht A-9, p.1, Summary, line 9) 0.00%15 Incentive Net Plant (Proj Gross Rev Req, p.4, line 38) - 16 True-up Amount17 Rate Base Adjustments as a Percentage of Net Plant (line 5 / line 7) 0.00%18 O&M Expenses as a Percentage of Net Plant (line 9 / line 7) 0.00%19 Hold for Future Use20 Other Taxes as a Percentage of Net Plant (line 11 / line 7) 0.00%21 Return as a Percentage of Net Plant (Proj Gross Rev Req, p.4, line 21) 0.00%22 Income Taxes as a Percentage of Net Plant (line 13 / line 7) 0.00%23 Ratio of Common Stock to Total Debt (Projected Gross Rev Req, p. 4, line 20) 0.00%24 Ratio of True-up amount to Actual Projects Revenue (line 16a / line T1 below) 0.00%

Revenue Requirement for Sponsor Funded Projects (SFP) included in KCPL-GMO's Projected Revenue Requirements

SFP Summary

Attachment 5 of 81

Sponsor Funded Project Summary Page 2 of 3

Revenue Requirement for Sponsor Funded Projects (SFP) included in KCPL-GMO's Projected Revenue RequirementsFor the 12 months ended - December 31, 20XX

Note A: All line references are to "Spon Project Sumry" worksheet, page 1.Note B: The depreciation rate is calculated by: line 1/line 6.Note C: To be completed with any projects sponsored by the host transmission owner.

a b c d e f g h i jPlant in Actual Accum Actual Net Depreciation Projected Projected Net O&M Other Non-Incentive Weighted

Project ID Project Description Service Depreciation Plant Rate Accum Depr Plant Expenses Taxes Return Return Adder

(a - b) (line 1 / line 6) 1.5 * (a * d) (a - b - e) (f * line 18) (f * line 20) (line 21)(P-1 as

applicable)Actual Projects (Inputs from Worksheet A-8)

20xx-xx P.xxx Project 1 -$ -$ -$ 0.0000% -$ -$ -$ -$ 0.00% 0.00%20xx-xx P.xxx Project 2 -$ -$ -$ 0.0000% -$ -$ -$ -$ 0.00% 0.00%20xx-xx P.xxx . -$ -$ -$ 0.0000% -$ -$ -$ -$ 0.00% 0.00%



(a - b) (Worksheet P-5) (a - e) (f * line 18) (f * line 20) (line 21)(P-1 as

applicable)Projected projects (Inputs from Worksheet P-5)

20xx-xx P.xxx Project 1 -$ -$ -$ 0.00% -$ -$ -$ -$ 0.00% 0.00%20xx-xx P.xxx Project 2 -$ -$ -$ 0.00% -$ -$ -$ -$ 0.00% 0.00%20xx-xx P.xxx -$ -$ -$ 0.00% -$ -$ -$ -$ 0.00% 0.00%


T3 Total (lines T1 + T2) -$ -$ -$ -$ -$ -$ -$

SFP Summary

Attachment 5 of 81

Sponsor Funded Project SummaRevenue Requirement for Sponsor FuFor the 12 months ended - December 31, 20XX

Note A: All line references are to "Spon Project Sumry" wNote B: The depreciation rate is calculated by: line 1/lineNote C: To be completed with any projects sponsored b


Actual Projects (Inputs from Worksheet A-8)20xx-xx P.xxx Project 120xx-xx P.xxx Project 220xx-xx P.xxx .



Projected projects (Inputs from Worksheet P-5)20xx-xx P.xxx Project 120xx-xx P.xxx Project 220xx-xx P.xxx



Page 3 of 3


Balance Return Taxes Expense w/o True-up Adjustment Requirement Credits Requirement(P-1 as

applicable) (f+k)*i+(f*j) (I - Adder)*line 12 (e / 1.5) (g+h+l+m+n) (o * line 24) (o + p) (q + r)+ Adder*line 14

-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$

CWIP Total Income Projected Depr Rev. Req True-up Revenue Revenue RevenueBalance Return Taxes Expense w/o True-up Adjustment Requirement Credits Requirement(P-1 as

applicable) (f+k)*i+(f*j) (I - Adder)*line 12 (P-5) (g+h+l+m+n) zero (o + p) (q + r)+ Adder*line 14

-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$

SFP Summary

Attachment 5 of 81

of 1

(1) (2) (3) (4) (5)LineNo. AmountA. GROSS REVENUE REQUIREMENT (with Approved Incentives, if any)1 Total Transmission Facilities (Projected Gross Rev Req, p.2, line 27) -$

2 Base Plan Gross Revenue Requirements (Wksht. RTO, Base Plan Section, line T3 ) -$ 3 Balanced Portfolio Gross Revenue Requirement (Wksht. RTO, Balance Port. Section, line T3 ) - 4 ITP/Priority Projects-1 Gross Revenue Requirement (Wksht. RTO, ITP-1 Section, line T3 ) - 5 ITP/Priority Projects-2 Gross Revenue Requirement (Wksht. RTO, ITP-2 Section, line T3 ) - 6 Sponsored Gross Revenue Requirements (Wksht. SFP, line T3) - 7 Total (sum line 2 thru line 6) -$

8 Zonal Gross Revenue Requirement ( line 1 minus line 7) -$

REVENUE CREDITS 9 Base Plan Gross Revenue Credit (Wksht P-2, line 16) -$ 10 Balanced Portfolio Revenue Credit (Wksht P-2, line 17) - 11 ITP/Priority Projects-1 Revenue Credit (Wksht P-2, line 18) - 12 ITP/Priority Projects-2 Revenue Credit (Wksht P-2, line 19) - 13 Total (sum line 9 thru line 12) -$

14 Zonal Gross Revenue Credit (Wksht P-2, line 15) -$

NET REVENUE REQUIREMENT AFTER REVENUE CREDITS AND BEFORE TRUE-UP15 Base Plan Net Revenue Requirements ( line 2 minus line 9) -$ 16 Balanced Portfolio Net Revenue Requirement ( line 3 minus line 10) - 17 ITP/Priority Projects-1 Net Revenue Requirement ( line 4 minus line 11) - 18 ITP/Priority Projects-2 Net Revenue Requirement ( line 5 minus line 12) - 19 Total (sum line 15 thru line 18) -$

20 Zonal Net Revenue Requirement ( Line 8 minus line 14) -$

TRUE-UP ADJUSTMENTS21 Total Transmission Facilities (Wksht TU, line 23) -$

22 Base Plan True-Up (Wksht TU, line 23) -$ 23 Balanced Portfolio True-Up (Wksht TU, line 23) - 24 ITP/Priority Projects-1 True-UP (Wksht TU, line 23) - 25 ITP/Priority Projects-2 True-UP (Wksht TU, line 23) - 26 Total (sum line 22 thru line 25) -$

27 Zonal Net True-Up Revenue Requirement ( line 21 minus line 26) -$

NET REVENUE REQUIREMENT28 Base Plan Net Revenue Requirements ( line 15 plus line 22) -$ 29 Balanced Portfolio Net Revenue Requirement ( line 16 plus line 23) - 30 ITP/Priority Projects-1 Net Revenue Requirement ( line 17 plus line 24) - 31 ITP/Priority Projects-2 Net Revenue Requirement ( line 18 plus line 25) - 32 Total (sum line 28 thru line 31) -$

33 Zonal Net Revenue Requirement ( Line 20 plus line 27) -$

B. Point-to-Point Service34 Projected KCP&L-GMO Zone 9 SPP Aver. 12-Mo. Peak Demand (Wksht P-3, line 15) - MW

35 Annual Point-to-Point Rate in $/MW - Year ( Line 33 / line 34) -$ 36 Monthly Point-to-Point Rate in $/MW - Month ( Line 35 / 12 months) -$ 37 Weekly Point-to-Point Rate in $/MW- Weekly ( Line 35 / 52 weeks) -$ 38 Daily On-Peak Point-to-Point Rate in $/MW - Day ( Line 35 / 260 days) -$ 39 Daily Off-Peak Point-to-Point Rate in $/MW - Day ( Line 35 / 365 days) -$ 40 Hourly On-Peak Point-to-Point Rate in $/MW - Hour ( Line 38 / 16 hours) -$ 41 Hourly Off-Peak Point-to-Point Rate in $/MW - Hour ( Line 39 / 24 hours) -$

C. Facility Carrying Charge42 Total Trans. Facilities Gross Rev. Req., without Incentives (Line 21 + Projected Gross Rev Req, p.2, line 29) -$

43 Net Transmission Plant ( Projected Gross Rev Req, p.1, line 9) -$ .

44 Projected and Trued Up Facilities Carrying Charges ( line 42 / line 43) 0.0000%

45 Monthly Facility Carrying Charge ( line 44 divided by 12 months) (Note 2) 0.0000%NOTES

The Facility Carrying Charge and Monthly Facility Carrying Charge on Page 1, lines 44 and 45 are to be used to compute the revenue requirements for facilities directly assigned to a customer.



For the 12 months ended - December 31, 20XXProjected Net Revenue Requirements

Attachment 5 of 81

ProjectedPage 1 of 5

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

Line Form No. 1No. RATE BASE: Page, Line, Col. KCP&L-GMO KCP&L-GMO Total Allocator Transmission

(4)*(6)PLANT IN SERVICE

1 Transmission (Wksht P-1, p.2 Line 29) -$ -$ TP 0.00000 -$ 2 General (Act. Gross Rev Req, p.1, line 5) - - W/S 0.00000 - 3 Intangible & Other (Act. Gross Rev Req, p.1, line 6) - - W/S 0.00000 - 4 TOTAL GROSS PLANT (Sum Line 1 to Line 3) -$ -$ -$

ACCUMULATED DEPRECIATION5 Transmission (Wksht P-1, p.2 Line 29) -$ -$ DR 0.00000 -$ 6 General (Act. Gross Rev Req, p.1, line 12) - - W/S 0.00000 - 7 Intangible & Other (Act. Gross Rev Req, p.1, line 13) - - W/S 0.00000 - 8 TOTAL ACCUM. DEPRECIATION (Sum Line 5 to Line 7) -$ -$ -$

NET PLANT IN SERVICE

9 Transmission ( Line 1 less Line 5) -$ -$ -$ 10 General ( Line 2 less Line 6) - - - 11 Intangible & Other ( Line 3 less Line 7) - - - 12 TOTAL NET PLANT (Sum Line 9 to Line 11) -$ -$ -$

ADJUSTMENTS TO RATE BASE13 Accumulated Deferred Income Taxes (Act. Gross Rev Req, p.1, line 23) -$ -$ DA 1.00000 -$ 14 Reserve Funds (Non-Escrowed) (Act. Gross Rev Req, p.1, line 24) - - DA 1.00000 - 15 Unamortized Abandoned Transmission Plant (Act. Gross Rev Req, p.1, line 25 - Amortization) - - DA 1.00000 - 16 CWIP Regulatory Liability for Transmission Proj. (Act. Gross Rev Req, p.1, line 27) - - DA 1.00000 - 17 CWIP for Incentive Transmission Projects (Worksheet P-1, Line 34) - - DA 1.00000 - 18 TOTAL ADJUSTMENTS (Sum Line 13 to Line 17) -$ -$ -$

19 LAND HELD FOR FUTURE USE (Act. Gross Rev Req, p.1, line 29) -$ -$ DA 1.00000 -$

WORKING CAPITAL20 CWC calculated (Note C) -$ -$ -$ 21 Materials & Supplies (Act. Gross Rev Req, p.1, line 31) - - TP 0.00000 - 22 Stores Expense (Act. Gross Rev Req, p.1, line 32) - - W/S 0.00000 - 23 Prepayments (Account 165) (Act. Gross Rev Req, p.1, line 33) - - W/S 0.00000 - 24 TOTAL WORKING CAPITAL (sum Line 21 to Line 23) -$ -$ -$

25 Rate Base (sum Line 12, 18 , 19 & 24) -$




Projected Gross Revenue Requirements

Attachment 5 of 81


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

LineNo. Reference KCP&L-GMO KCP&L-GMO Total Allocator Transmission

(4)*(6)O&M

1 Transmission (Wksht P-2, Line 3) -$ -$ 2 Less Account 561 (Wksht P-2, Line 4) - - 3 Less Account 565 (Wksht P-2, Line 5) - -

3a Less: Trans. Lease Payments & Facility Chge (Wksht P-2, Line 5a) - - 4 Total Transmission O&M ( Line 1 less Line 2 , 3 & 3a) - - TP 0.00000 -$

5 A&G -Adjusted (Wksht P-2, Line 6) -$ -$ W/S 0.00000 -$ 5a Less: Actual PBOP ( A-10 (Act A&G) line 9 ) - - W/S 0.00000 - 5b Plus: PBOP (Projected 2010) (Actual Gross Rev Req, Page 5, Note R) - - W/S 0.00000 - 5c Plus: Advertising -Safety (Wksht P-2, Line 6a) - - W/S 0.00000 - 5d Plus: Advertising -Transmission (Wksht P-2, Line 6b) - - DA 1.00000 - 5e Plus: Research -Transmission (Wksht P-2, Line 6c) - - DA 1.00000 - 5f Plus: Regulatory Exp -Transmission (Wksht P-2, Line 6d) - - DA 1.00000 - 5g Plus: Corporate Visibility -Transmission (Wksht P-2, Line 6e) - - W/S 0.00000 - 6 Transmission Lease Payments & Facility Charges (Wksht P-2, Line 7) - - DA 1.00000 - 7 TOTAL O&M ( Sum Lines 4, 5 & 5b thru 6, less 5a) -$ -$ -$

DEPRECIATION EXPENSE8 Transmission (Wksht P-1, p.2 Line 28) -$ -$ TP 0.00000 -$ 9 General (Act. Gross Rev Req, p.2, line 9) - - W/S 0.00000 -

10 Intangible & Other (Act. Gross Rev Req, p.2, line 10) - - W/S 0.00000 - 11 Amortization of Abandon Transmission Plant (Act. Gross Rev Req, p.2, line 11) - - DA 1.00000 - 12 TOTAL DEPRECIATION (Sum Line 8 to Line 11) -$ -$ -$

TAXES OTHER THAN INCOME TAXES (Note G) LABOR RELATED

13 Payroll (Wksht P-2, Line 9) -$ -$ W/S 0.00000 -$ 14 Highway and vehicle (Wksht P-2, Line 10) - - W/S 0.00000 -

PLANT RELATED 15 Property (Wksht P-2, Line 11) - - GP 0.00000 - 16 Gross Receipts (Wksht P-2, Line 12) - - NA - 17 Other (Wksht P-2, Line 13) - - GP 0.00000 -

18 TOTAL OTHER TAXES (Sum Line 13 to Line 17) -$ -$ -$

INCOME TAXES 19 T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT * p)} (FIT, SIT & p are as given in Note H) 0.00%20 EIT=(T/(1-T)) * (1-(WCLTD/WACC)) = WCLTD=(page 5, line 21) 0.00%21 GRCF = 1 / (1 - T) = (from line 23) - 22 Amortized Investment Tax Credit (Act. Gross Rev Req, p.2, line 22) -$ -$

23 Income Tax Calculation (Line 20*(Line 25 of Page 1)*( Line 21 of Page 4)+Line 26 of page 4 ) NA -$ 24 ITC adjustment ( Line 21 X Line 22) - NP = 0.00000 - 25 Total Income Taxes (Sum Line 23 & 24) -$ -$

26 RETURN ((Line 25 of Page 1)*( Line 21 of Page 4 ) + (Line 25 - Line 26) of page 4 ) NA -$

27 GROSS REV. REQ. WITH INCENTIVES (Sum line 7, 12, 18, 25 & 26 ) -$ 28 LESS: Gross Rev. Req. for Incentives ( Line 40 of page 4 ) -

29 GROSS REV. REQ. WITHOUT INCENTIVES ( Line 27 less Line 28) -$





Attachment 5 of 81


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

Line Form No. 1No. Page, Line, Col. KCP&L-GMO KCP&L-GMO Total Allocator Transmission

(4)*(6)TRANSMISSION PLANT INCLUDED IN FORMULA

1 Total transmission plant ( Page 3, Line 7, col. 3) -$ -$ -$ 2 Less: Net Substation, 34kV, & Radial Lines to Distr. Plt. (Act. Gross Rev Req, p.3, line 2) - - - 3 Less: Total GSU in Transmission Plant (Act. Gross Rev Req, p.3, line 3) - - - 4 Transmission plant included in rates ( Line 1 less Line 2 & 3) -$

5 Percentage of transmission plant included in rates Line 4 divided by Line 1) TP= 0.00000

TRANSMISSION EXPENSES -REMOVE SECTION

GROSS AND NET PLANT ALLOCATORSGROSS PLANT IN SERVICE (ACTUAL HISTORICAL COST)

6 Production (Act. Gross Rev Req, p.3, line 6) -$ -$ NA7 Transmission (Act. Gross Rev Req, p.3, line 7) - - DA 1.00000 -$ 8 Less: Excluded Plant (Act. Gross Rev Req, p.3, line 8) - 9 Distribution (Act. Gross Rev Req, p.3, line 9) - - NA

10 General & Intangible (Act. Gross Rev Req, p.3, line 10) - - W/S 0.00000 -

11 TOTAL GROSS PLANT (sum Line 6, 7, 9 & 10 less line 8) -$ -$ GP = 0.00000 -$

ACCUMULATED DEPRECIATION (ACTUAL HISTORICAL COST) 12 Production (Act. Gross Rev Req, p.3, line 12) -$ -$ NA13 Transmission (Act. Gross Rev Req, p.3, line 13) - - DA 1.00000 -$ 14 Less: Excluded Plant (Act. Gross Rev Req, p.3, line 14) - 15 Distribution (Act. Gross Rev Req, p.3, line 15) - - NA16 General & Intangible (Act. Gross Rev Req, p.3, line 16) - - W/S 0.00000 -

17 TOTAL ACCUM. DEPRECIATION (sum Line 12, 13, 15 & 16 less line 14) -$ -$ DR = 0.00000 -$

NET PLANT IN SERVICE (ACTUAL HISTORICAL COST)18 Production ( Line 6 less line 12) -$ -$ 19 Transmission ( Line 7 less line 13) - - -$ 20 Less: Excluded Plant ( Line 8 less line 14) - - - 21 Distribution ( Line 9 less line 15) - - 22 General & Intangible ( Line 10 less line 16) - - -

23 TOTAL NET PLANT (sum Line 18, 19, 21 & 22 less line 20) -$ -$ NP = 0.00000 -$






Attachment 5 of 81


(1) (2) (3) (4) (5) (6) (7)Line Form No. 1No. Page, Line, Col. KCP&L-GMO KCP&L-GMO Total Allocator Transmission

(5)*(6) WAGES & SALARY ALLOCATOR (W&S)1 Production (Act. Gross Rev Req, p.4, line 1) 0 -$ 2 Transmission (Act. Gross Rev Req, p.4, line 2) 0 - TP= 0.00000 03 Distribution (Act. Gross Rev Req, p.4, line 3) 0 - 4 Other (Act. Gross Rev Req, p.4, line 4) 0 - 5 Total (Sum Line 1 to Line 4) 0 -$ -$

5a Wage & Salary Allocator Calculation (Col 7, Line 5 divided by Col 4, Line 5) WS= 0.00000

RETURN (R)

6 Interest on Long-Term Debt (Act. Gross Rev Req, p.4, line 6) -$ -$ 7 Amort. of Debt Disc. and Expense (Act. Gross Rev Req, p.4, line 7) - - 8 Amortization of Loss on Reacquired Debt (Act. Gross Rev Req, p.4, line 8) - - 9 Less: Amort. of Premium on Debt-Credit (Act. Gross Rev Req, p.4, line 9) - -

10 Less: Amort. of Gain on Reacquired Debt-Credit (Act. Gross Rev Req, p.4, line 10) - - 11 Long Term Interest (Sum Line 6 to 8, less 9 & 10) -$ -$ -$

12 Preferred Dividends (Act. Gross Rev Req, p.4, line 12) -$ -$ -$

Development of Common Stock:13 Proprietary Capital (Act. Gross Rev Req, p.4, line 13) -$ -$ -$ 14 Less Preferred Stock (Act. Gross Rev Req, p.4, line 14) - - - 15 Less Noncontrolling Interest (Act. Gross Rev Req, p.4, line 15) - - - 16 Less: OCI Account 219 (Act. Gross Rev Req, p.4, line 16) - - - 17 Common Stock ( Sum Line 13 Less 14, 15 & 16) -$ -$ -$

KCP&L-GMO KCP&L-GMO Total % (Note P) Weighted

18 Long Term Debt (Act. Gross Rev Req, p.4, line 18) -$ -$ 0.00% - WCLTD= 0.000019 Preferred Stock (Act. Gross Rev Req, p.4, line 19) - - 0.00% - 0.000020 Common Stock ( Page 4, Line 17) - - 0.00% 0.000021 Total (Sum Line 18 thru Line 20) -$ -$ 0.00% R= 0.00000

GROSS REV. REQUIREMENT FOR INCENTIVE PROJECTSPlant Granted Incentive ROE Adder:

22 Total Incentive Plant (Wksht P-1, Page 1, Line 34) -$ -$ 23 Less: Total Accumulated Depreciation (Wksht P-1, Page 1, Line 34) - - 24 Net Incentive Plant ( Line 22 less Line 23) -$ -$ 25 Incentive Return Including Taxes (Wsht P-1, Page 1, Line 37) -$ 26 Taxes Included in Incentive Return ( Line 25 times page 2, line 19) -$

Construction Work In Progress:27 Total CWIP (Page 1, Line 17) -$ -$ 28 Incentive Return Including Taxes (Wksht P-1, Page 1, Line 36) -$

Abandoned Plant:29 Unamortized Abandoned Transmission Plant (Page 1, Line 15) -$ 30 Tax-Adjusted Return on Abandoned Plant ( Line 21 X Line 29 X (1 + EIT)) -$ 31 Amortization Expense for Abandoned Plant (Page 2, Line 11) - 32 Total Recovery for Abandoned Plant (Sum line 30 thru line 31) -$ 33 TOTAL GROSS REV. REQUIREMENT FOR INCENTIVE PROJ(Sum line 25 , 28 & 32) -$

INCENTIVE PLANT (excludes CWIP and Abandoned Plant) Gross Plant Acum Depr Net Plant34 Incentive Plant: Projected Base Plan Funded (RTO Project Smry) - - - 35 Incentive Plant: Projected Balanced Portfolio (RTO Project Smry) - - - 36 Incentive Plant: Projected ITP / Priority Project-1 (RTO Project Smry) - - - 37 Incentive Plant: Projected ITP / Priority Project-2 (RTO Project Smry) - - - 38 Incentive Plant: Projected Sponsor Funded (RTO Project Smry) - - - 39 Total Incentive Plant (sum Line 34 to Line 38) -$ -$ -$

Note: Incentive gross plant and accumulated depreciation values, if applicable, will be calculated by cell references to the RTO Project Smry and Spon Proj Smry tabs.40 Incentive Return (Wksht P-1, Page 1, Line 37) -$






Attachment 5 of 81


A

B (Hold future use)C Cash Working Capital assigned to transmission is one-eighth of O&M allocated to transmission at page 2, line 7, col. 7.D (Hold future use)E (Hold future use)F (Hold future use)G (Hold future use)H

Inputs Required: FIT = 0.00% Federal Income Tax Rate

SIT= 0.00%

p = 0.00%

The Composite State Income Tax Rate reflects the effective rate for each tax jurisdiction, as well as the Composite Portion of FIT Deduction in State Returns:% of FIT Portion of Fed Tax

Apportionment Factor Rate Effective Rate Deductible Deductible = pMissouri 0.00% 0.00% 0.0000% 0.00% 0.0000%Kansas 0.00% 0.00% 0.0000% 0.00% 0.0000%KS City 0.00% 0.00% 0.0000% 0.00% 0.0000%

0.0000%Composite Portion of FIT Deduction for State Returns 0.0000%

LineNo. Allocators Location of Calculation or First Use of Allocator

1 TP Percentage of transmission plant included in rate base. Page 3, line 5, col 62 W/S Percentage of transmission labor included in rates Page 4, line 5a, col 63 DA Direct assignment First used on page 1, line 13, col 64 GP Ratio of allocated transmission, general, & intangible plant to total gross plant. Page 3, line 11, col 65 NA Not applicable for the transmission formula rate. First used on page 2, line 16, col 66 NP Ratio of net transmission, general, & intangible plant to total net plant. Page 3, line 23, col 67 DR For depreciation reserve, non-excluded facilities divided by total transmission (actual year) Page 3, line 17, col 6

Utilizing FERC Form 1 Data Rate Formula Template


NOTES

Composite State Income Tax Rate

Percentage of federal income tax deductible for state income tax purposes

Composite State Income Tax Rate or Composite SIT

The currently effective income tax rate, where FIT is the Federal income tax rate; SIT is the State income tax rate, and p = "percentage of federal income tax deductible for state income tax purposes". Furthermore, a utility that elected to utilize amortization of tax credits against taxable income rather than book tax credits to Account 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) (page 2, line 21). When FIT or SIT statutory tax rate changes take effect on other than a calendar year basis, the statutory rates to be used in the formula rate template shall be weighted averages for the calendar year determined by weighting the statutory tax rates by the number days each such tax rate was in effect during the calendar year for which the costs are being determined. KCMO Earnings Tax is not included in the calculation of the Composite State Income Tax Rate.

Beginning in 2009, included in page 256 notes of the FERC Form 1, the long term interest expense and preferred dividends and a 13-month average balance for long-term debt, preferred stock and common equity of Great Plains Energy will be provided. This information will be the reference for the capital structure and weighted cost of long term debt and preferred stock.

ALLOCATION FACTORSDescription

For the 12 months ended - December 31, 20XXProjected Gross Revenue Requirements

Attachment 5 of 81

of 1

Line (1) (2) (3) (4)No. Reference Amount

A. Projected Schedule 1 ARR1 Total Load Dispatch & Scheduling (Wksht P-2, Line 4 ) -$ 2 Less: Scheduling, System Control and Dispatch Services (Actual Sch 1 Rev Req, line 2)*(Col. 5 / Col. 3, line 4 of P-2) - 3 Less: Transmission Service Studies (Actual Sch 1 Rev Req, line 3)*(Col. 5 / Col. 3, line 4 of P-2) - 4 Less: Reliability, Planning & Standards Development Services (Actual Sch 1 Rev Req, line 4)*(Col. 5 / Col. 3, line 4 of P-2) - 5 Total (Line 1 less Line 2 thru Line 4) -$

6 Less: PTP Service Credit (Actual Sched 1 Rev Req, Line 6) - 7 Revenue Requirement for Schedule 1 (Line 5 - Line 6) -$ 8 Prior Year True-Up (Line 22 Below ) -

9 Net Schedule 1 Revenue Requirement for Zone (Line 7 + Line 8) -$

B. Projected Schedule 1 Rate Calculations10 KCP&L-GMO 12-CP. Peak Demand (Wksht P-3, line 15) -

11 Annual Point-to-Point Rate in $/MW - Year (Line 9 / Line 10) -$ 12 Monthly Point-to-Point Rate $/MW - Month (Line 11 / 12) -$ 13 Weekly Point-to-Point Rate $/MW - Week (Line 11 / 52) -$ 14 Daily Point-to-Point Rate $/MW - Day (Line 11 / 365) -$ 15 Hourly Point-to-Point Rate $/MW - Hour (Line 11 / 8760) -$

C. Schedule 1 True-UP

16 Actual Period Revenue Requirement (Actual Sched 1 Rev Req, Line 7) -$ 17 Projected Period Revenue Requirement Schedule 1 Proj. for the Actual Period ( Note C) - 18 Revenue Requirement True-Up (Line 16 minus Line 17) -$

19 Interest on True-Up:20 If Actual Revenue Req. > Projected Revenue Req. Line 18 X (Min(ST I-Rate or FERC I-Rate)/12) X24 (Note A) -$

21 If Actual Revenue Req. < Projected Revenue Req. Line 18 X (FERC Interest Rate/12) X 24 (Note B) -$

22 Total Annual True-Up Adjustment (Sum Line 18 thru Line 21) -$

Notes:A The interest rate for an undercharge is the same rate used in the True -UP schedule.B The interest rate for an overcharge is the same rate used in the True -UP schedule.C Enter the Projected Revenue Requirement for the Actual period, pending the Actual data.


Projected Schedule 1 Revenue RequirementsFor the 12 months ended - December 31, 20XX


Attachment 5 of 81

Worksheet P1 - Projected Transmission PlantKCP&L Greater Missouri Operations CompanyFor the 12 months ended - December 31, 20XX Page 1 of 4

Total Incentive Plant1 Project : Project :2 Type: Base Plan Projects Type: Balanced Portfolio Project3 Deprec. Rate:(A) 0.0000% Deprec. Rate:(A) 0.00%4 ROE Adder (A) 0.00% ROE Adder (A) 0.00%5 Weighted ROE: 0.00% Adder EIT: 0.00% Weighted ROE: 0.00% Adder EIT: 0.00%

6 Beginning Bal: -$ Beginning Bal: 7 Beginning Dep: - Beginning Dep:8 Beginning Year: Beginning Year:

Year CWIP (A) Gross Plant Depreciation Accum. Dep. Year CWIP (A) Gross Plant Depreciation Accum. Dep. Net Plant CWIP (A) Gross Plant Depreciation Accum. Dep. Net Plant-$ -$

9 Jan Y1 -$ -$ -$ -$ Jan Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 10 Feb Y1 -$ -$ -$ -$ Feb Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 11 Mar Y1 -$ -$ -$ -$ Mar Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 12 Apr Y1 -$ -$ -$ -$ Apr Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 13 May Y1 -$ -$ -$ -$ May Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 14 Jun Y1 -$ -$ -$ -$ Jun Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 15 Jul Y1 -$ -$ -$ -$ Jul Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 16 Aug Y1 -$ -$ -$ -$ Aug Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 17 Sept Y1 -$ -$ -$ -$ Sept Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 18 Oct Y1 -$ -$ -$ -$ Oct Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 19 Nov Y1 -$ -$ -$ -$ Nov Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 20 Dec Y1 -$ -$ -$ -$ Dec Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 21 Jan Y2 -$ -$ -$ -$ Jan Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 22 Feb Y2 -$ -$ -$ -$ Feb Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 23 Mar Y2 -$ -$ -$ -$ Mar Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 24 Apr Y2 -$ -$ -$ -$ Apr Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 25 May Y2 -$ -$ -$ -$ May Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 26 Jun Y2 -$ -$ -$ -$ Jun Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 27 Jul Y2 -$ -$ -$ -$ Jul Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 28 Aug Y2 -$ -$ -$ -$ Aug Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 29 Sept Y2 -$ -$ -$ -$ Sept Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 30 Oct Y2 -$ -$ -$ -$ Oct Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 31 Nov Y2 -$ -$ -$ -$ Nov Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 32 Dec Y2 -$ -$ -$ -$ Dec Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

33 12 Mon Tot -$ -$ -$ 34 13 Mon -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 35 Total Approved Project Incentives:36 Tax-Adjusted Return on CWIP -$ Tax-Adjusted Return on CWIP -$ Tax-Adjusted Return on CWIP -$

37 -$ -$ -$

Total

Tax-Adjusted Return on Incentive ROE Adder



P1 -Project Transmission Plant

Attachment 5 of 81

Worksheet P1 - Projected Transmission PKCP&L Greater Missouri Operations CompanyFor the 12 months ended - December 31, 20XX

Total Incentive Plant12345678

Year CWIP (A) Gross Plant Depreciation Accum. Dep.

9 Jan Y1 -$ -$ -$ -$ 10 Feb Y1 -$ -$ -$ -$ 11 Mar Y1 -$ -$ -$ -$ 12 Apr Y1 -$ -$ -$ -$ 13 May Y1 -$ -$ -$ -$ 14 Jun Y1 -$ -$ -$ -$ 15 Jul Y1 -$ -$ -$ -$ 16 Aug Y1 -$ -$ -$ -$ 17 Sept Y1 -$ -$ -$ -$ 18 Oct Y1 -$ -$ -$ -$ 19 Nov Y1 -$ -$ -$ -$ 20 Dec Y1 -$ -$ -$ -$ 21 Jan Y2 -$ -$ -$ -$ 22 Feb Y2 -$ -$ -$ -$ 23 Mar Y2 -$ -$ -$ -$ 24 Apr Y2 -$ -$ -$ -$ 25 May Y2 -$ -$ -$ -$ 26 Jun Y2 -$ -$ -$ -$ 27 Jul Y2 -$ -$ -$ -$ 28 Aug Y2 -$ -$ -$ -$ 29 Sept Y2 -$ -$ -$ -$ 30 Oct Y2 -$ -$ -$ -$ 31 Nov Y2 -$ -$ -$ -$ 32 Dec Y2 -$ -$ -$ -$

33 12 Mon Tot -$ 34 13 Mon -$ -$ -$ 35 Total Approved Project Incentives:36 Tax-Adjusted Return on CWIP -$

37 -$

Total


Page 2 of 4

Project : Project :Type: ITP /Prority Project-1 Type: ITP /Prority Project-2Deprec. Rate:(A) 0.00% Deprec. Rate:(A) 0.00%ROE Adder (A) 0.00% ROE Adder (A) 0.00%Weighted ROE: 0.00% Adder EIT: 0.00% Weighted ROE: 0.00% Adder EIT: 0.00%

Beginning Bal: -$ Beginning Bal: -$ Beginning Dep: Beginning Dep: - Beginning Year: Beginning Year:

CWIP (A) Gross Plant Depreciation Accum. Dep. Net Plant CWIP (A) Gross Plant Depreciation Accum. Dep. Net Plant-$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$ -$

Tax-Adjusted Return on CWIP -$ Tax-Adjusted Return on CWIP -$

-$ -$ Tax-Adjusted Return on Incentive ROE Adder



Attachment 5 of 81

Worksheet P1 - Projected Transmission PKCP&L Greater Missouri Operations CompanyFor the 12 months ended - December 31, 20XX

Total Incentive Plant12345678

Year CWIP (A) Gross Plant Depreciation Accum. Dep.

9 Jan Y1 -$ -$ -$ -$ 10 Feb Y1 -$ -$ -$ -$ 11 Mar Y1 -$ -$ -$ -$ 12 Apr Y1 -$ -$ -$ -$ 13 May Y1 -$ -$ -$ -$ 14 Jun Y1 -$ -$ -$ -$ 15 Jul Y1 -$ -$ -$ -$ 16 Aug Y1 -$ -$ -$ -$ 17 Sept Y1 -$ -$ -$ -$ 18 Oct Y1 -$ -$ -$ -$ 19 Nov Y1 -$ -$ -$ -$ 20 Dec Y1 -$ -$ -$ -$ 21 Jan Y2 -$ -$ -$ -$ 22 Feb Y2 -$ -$ -$ -$ 23 Mar Y2 -$ -$ -$ -$ 24 Apr Y2 -$ -$ -$ -$ 25 May Y2 -$ -$ -$ -$ 26 Jun Y2 -$ -$ -$ -$ 27 Jul Y2 -$ -$ -$ -$ 28 Aug Y2 -$ -$ -$ -$ 29 Sept Y2 -$ -$ -$ -$ 30 Oct Y2 -$ -$ -$ -$ 31 Nov Y2 -$ -$ -$ -$ 32 Dec Y2 -$ -$ -$ -$

33 12 Mon Tot -$ 34 13 Mon -$ -$ -$ 35 Total Approved Project Incentives:36 Tax-Adjusted Return on CWIP -$

37 -$

Total


Page 3 of 4

Project : Project :Type: Sponsored Project Type:Deprec. Rate:(A) 0.00% Deprec. Rate:(A) 0.00%ROE Adder (A) 0.00% ROE Adder (A) 0.00%Weighted ROE: 0.00% Adder EIT: 0.00% Weighted ROE: 0.00% Adder EIT: 0.00%

Beginning Bal: Beginning Bal: -$ Beginning Dep: Beginning Dep:Beginning Year: Beginning Year:

CWIP (A) Gross Plant Depreciation Accum. Dep. Net Plant CWIP (A) Gross Plant Depreciation Accum. Dep. Net Plant-$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$ -$

Tax-Adjusted Return on CWIP -$ Tax-Adjusted Return on CWIP -$

-$ -$ Tax-Adjusted Return on Incentive ROE Adder



Attachment 5 of 81

Worksheet P1 - Projected Transmission PlantFor the 12 months ended - December 31, 20XX

Page 4 of 4

Plant PlantProjected Depreciation Accumulated

Year Gross Plant Depreciation Accum. Dep. Plant Additions ( C Plant in Service Accrual (B) Depreciation

1 0.0000%23 Plant Balances as of Dec -$ -$

(a) (b) ( c) (d) (e) (f) (h) (i) (j) (k)

4 Jan Y1 -$ -$ -$ Jan Y1 -$ -$ -$ -$ 5 Feb Y1 -$ -$ -$ Feb Y1 -$ -$ -$ -$ 6 Mar Y1 -$ -$ -$ Mar Y1 -$ -$ -$ -$

7 Apr Y1 -$ -$ -$ Apr Y1 -$ -$ -$ -$ 8 May Y1 -$ -$ -$ May Y1 -$ -$ -$ -$ 9 Jun Y1 -$ -$ -$ Jun Y1 -$ -$ -$ -$

10 Jul Y1 -$ -$ -$ Jul Y1 -$ -$ -$ -$ 11 Aug Y1 -$ -$ -$ Aug Y1 -$ -$ -$ -$ 12 Sept Y1 -$ -$ -$ Sept Y1 -$ -$ -$ 13 Oct Y1 -$ -$ -$ Oct Y1 -$ -$ -$ 14 Nov Y1 -$ -$ -$ Nov Y1 -$ -$ -$ 15 Dec Y1 -$ -$ -$ Dec Y1 -$ -$ -$ 16 Jan Y2 -$ -$ -$ Jan Y2 -$ -$ -$ -$ 17 Feb Y2 -$ -$ -$ Feb Y2 -$ -$ -$ 18 Mar Y2 -$ -$ -$ Mar Y2 -$ -$ -$ 19 Apr Y2 -$ -$ -$ Apr Y2 -$ -$ -$ -$ 20 May Y2 -$ -$ -$ May Y2 -$ -$ -$ 21 Jun Y2 -$ -$ -$ Jun Y2 -$ -$ -$ 22 Jul Y2 -$ -$ -$ Jul Y2 -$ -$ -$ -$ 23 Aug Y2 -$ -$ -$ Aug Y2 -$ -$ -$ 24 Sept Y2 -$ -$ -$ Sept Y2 -$ -$ -$ 25 Oct Y2 -$ -$ -$ Oct Y2 -$ -$ -$ 26 Nov Y2 -$ -$ -$ Nov Y2 -$ -$ -$ -$ 27 Dec Y2 -$ -$ -$ Dec Y2 -$ -$ -$ -$

28 12 Mon Tot -$ 12-Month Depreciation Accrual -$ 29 13 Mon Avg -$ -$ 13-Month Aver. Balance -$ -$

Notes: (A) Project Incentives as provided by Commission approval.

( C ) Projected transmission plant will include those projects in P-4 and P-5, as well as other transmission projects

(B) Actual transmission depreciation expense (Actual Gross Rev Req, page 2, line 8) divided by actual transmission plant in service (Actual GrosRev Req, page 1, line 2) divided by 12 months.

Total Plant Additions Projected PlantTotal Incentive, non-incentive and SPP Plant


Attachment 5 of 81

Worksheet P2 - Projected Expenses and Revenue CreditsKCP&L Greater Missouri Operations CompanyFor the 12 months ended - December 31, 20XX

(1) (2) (3) (4) (5)Ratio of

KCP&L-GMO ExpenseActual To Net Projected

Line Costs Plant in Service Costs(Ratio of Cost to Total) (Ratio * Proj. Net Plant)

1 Net Plant in Service (Actual Gross Rev, p. 1, ln 21, col 7) $02 Projected Net Plant in Service (Projected Gross Rev, p 1, ln 12) -$

Operation and Maintenance Expenses3 Transmission (Actual Gross Rev, p2, ln 1) -$ - - 4 Less Account 561 (Actual Gross Rev, p2, ln 2) - - - 5 Less Account 565 (Actual Gross Rev, p2, ln 3) - - -

5a Less: Trans. Lease Payments & Facility Charges (Actual Gross Rev, p2, ln 3a) - - 6 A&G -Adjusted per Wksht A-10 (A-10 Act A&G, line 8) - - -

6a Plus -Advertising Safety (A-10 Act A&G, line 11) - - - 6b Plus -Advertising -Transmission (A-10 Act A&G, line 16) - - - 6c Plus -Research Exp -Transmission (A-10 Act A&G, line 21) - - - 6d Plus -Regulatory Exp. -Transmission (A-10 Act A&G, line 26) - - - 6e Plus -Corporate Visibility -Transmission (A-10 Act A&G, line 32) - - - 7 Transmission Lease Payments & Facility Charges (Actual Gross Rev, p2, ln 6) - - 8 Projected O&M (sum ln 3, 6 thru 7 less ln 4 thru 5a) -$ -$

Other Taxes LABOR RELATED

9 Payroll (Actual Gross Rev, p2, ln 13) -$ - - 10 Highway and vehicle (Actual Gross Rev, p2, ln 14) - - -

PLANT RELATED - - 11 Property (Note P) (Actual Gross Rev, p2, ln 15) - - - 12 Gross Receipts (Actual Gross Rev, p2, ln 16) - - - 13 Other (Actual Gross Rev, p2, ln 17) - - -

- 14 Projected Other Taxes (sum line 9 thru line 13) - -

P-2 Projected Revenue Credits

15 Revenue Credits for Zonal Revenue Requirement (Wksht A-1, p.1, line 39) -$

Revenue Credits for RTO - Directed Projects16 Base Plan (Wksht A-1,p 2,Line 14) -$ 17 Balanced Portfolio (Wksht A-1,p 2,Line 15) - 18 ITP/Priority Projects-1 (Wksht A-1,p 2,Line 16) - 19 ITP/Priority Projects-2 (Wksht A-1,p 2,Line 17) - 20 Total Schedule 11 Gross Revenue Requirement -$

Attachment 5 of 81

Worksheet P3 - Projected Transmission Network LoadKCP&L Greater Missouri Operations CompanyFor the 12 months ended - December 31, 20XX

Line No.

1 Transmission Network Load

a b c d e f

Month

Monthly Transmission Network Load as Percentage of the

Average Total Network Load of January thru

August. (Worksheet A-2)

Average Monthly Transmission Network Load for January thru

August (col e, line 2 thru line 9)

Estimated Monthly Transmission Network

Load for September thru December ( b X c)

Actual Load for January through

August

Projected Transmission Network Load

2 January - - 3 February - - 4 March - - 5 April - - 6 May - - 7 June - - 8 July - - 9 August - - 10 September 0.00% - - - 11 October 0.00% - - - 12 November 0.00% - - - 13 December 0.00% - - - 14 Total - 15 12-CP -

Note:

Column c is average (January thru August) of monthly transmission network load in column e.

Column b is the monthly transmission network load for September, October, November and December as a percentage of the average of the monthly transmission network load values for January through August, based on monthly load values in Worksheet A-2.

Column f contains actual load values for January-August and projected load values for September - December.

P-3

Attachment 5 of 81

Worksheet P4 - Projected Transmission Plant Related Projects -RTO Directed ProjectsKCP&L Greater Missouri Operations CompanyFor the 12 months ended - December 31, 20XX

Page 1 of 4

1 Total Base Plan Funded Projects Project: Project: 2 Project: 3

2 SPP Proj. ID SPP Proj. ID SPP Proj. ID3 Deprec. Rate: 0.0000% (A) Deprec. Rate: 0.0000% (A) Deprec. Rate: 0.0000% (A)4 Beginning Bal: -$ Beginning Bal: -$ Beginning Bal:5 Beginning Dep: - Beginning Dep: Beginning Dep:6 Beg Year-Mo.: 2010-4 Beg Year-Mo.: Beg Year-Mo.:

Year Gross Plant Accm. Deprec. Net Plant Year Gross Plant Accm. Deprec. Net Plant Gross Plant Accm. Deprec. Net Plant Gross Plant Accm. Deprec. Net Plant7 -$ -$

8 Jan Y1 -$ -$ -$ Jan Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

9 Feb Y1 -$ -$ -$ Feb Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

10 Mar Y1 -$ -$ -$ Mar Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

11 Apr Y1 -$ -$ -$ Apr Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

12 May Y1 -$ -$ -$ May Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

13 Jun Y1 -$ -$ -$ Jun Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

14 Jul Y1 -$ -$ -$ Jul Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

15 Aug Y1 -$ -$ -$ Aug Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

16 Sept Y1 -$ -$ -$ Sept Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

17 Oct Y1 -$ -$ -$ Oct Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

18 Nov Y1 -$ -$ -$ Nov Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

19 Dec Y1 -$ -$ -$ Dec Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

20 Jan Y2 -$ -$ -$ Jan Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

21 Feb Y2 -$ -$ -$ Feb Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

22 Mar Y2 -$ -$ -$ Mar Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

23 Apr Y2 -$ -$ -$ Apr Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

24 May Y2 -$ -$ -$ May Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

25 Jun Y2 -$ -$ -$ Jun Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

26 Jul Y2 -$ -$ -$ Jul Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

27 Aug Y2 -$ -$ -$ Aug Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

28 Sept Y2 -$ -$ -$ Sept Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

29 Oct Y2 -$ -$ -$ Oct Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

30 Nov Y2 -$ -$ -$ Nov Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

31 Dec Y2 -$ -$ -$ Dec Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

32 13 Mon Avg -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 33 12 Mon Depr Exp $0 12 Mon Depr Exp $0 12 Mon Depr Exp $0 12 Mon Depr Exp $0

Notes:(A) Projected transmission depreciation expense (P-1 (Trans Plant), page 4, line 28) divided by projected transmission plant in service (P-1 (Trans Plant), page 4, line 29) divided by 12.

(B) P-4 projects will be included in total projected transmission projects for P-1

Total

P-4

Attachment 5 of 81


Page 2 of 4

1 Total Balanced Portfolio Projects Project: 1 Project: 2 Project: 32 SPP Proj. ID SPP Proj. ID SPP Proj. ID3 Deprec. Rate: 0.0000% (A) Deprec. Rate: 0.0000% (A) Deprec. Rate: 0.0000% (A)4 Beginning Bal: Beginning Bal: Beginning Bal:5 Beginning Dep: Beginning Dep: Beginning Dep:6 Beg Year-Mo.: Beg Year-Mo.: Beg Year-Mo.:

Year Gross Plant Accm. Deprec. Net Plant Year Gross Plant Accm. Deprec. Net Plant Gross Plant Accm. Deprec. Net Plant Gross Plant Accm. Deprec. Net Plant7 -$ -$ -$

8 Jan Y1 -$ -$ -$ Jan Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

9 Feb Y1 -$ -$ -$ Feb Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

10 Mar Y1 -$ -$ -$ Mar Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

11 Apr Y1 -$ -$ -$ Apr Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

12 May Y1 -$ -$ -$ May Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

13 Jun Y1 -$ -$ -$ Jun Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

14 Jul Y1 -$ -$ -$ Jul Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

15 Aug Y1 -$ -$ -$ Aug Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

16 Sept Y1 -$ -$ -$ Sept Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

17 Oct Y1 -$ -$ -$ Oct Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

18 Nov Y1 -$ -$ -$ Nov Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

19 Dec Y1 -$ -$ -$ Dec Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

20 Jan Y2 -$ -$ -$ Jan Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

21 Feb Y2 -$ -$ -$ Feb Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

22 Mar Y2 -$ -$ -$ Mar Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

23 Apr Y2 -$ -$ -$ Apr Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

24 May Y2 -$ -$ -$ May Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

25 Jun Y2 -$ -$ -$ Jun Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

26 Jul Y2 -$ -$ -$ Jul Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

27 Aug Y2 -$ -$ -$ Aug Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

28 Sept Y2 -$ -$ -$ Sept Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

29 Oct Y2 -$ -$ -$ Oct Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

30 Nov Y2 -$ -$ -$ Nov Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

31 Dec Y2 -$ -$ -$ Dec Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$




Total

P-4

Attachment 5 of 81


Page 3 of 4

1 Total ITP / Priority Projects-1 Project: 1 Project: 2 Project: 32 SPP Proj. ID SPP Proj. ID SPP Proj. ID3 Deprec. Rate: 0.0000% (A) Deprec. Rate: 0.0000% (A) Deprec. Rate: 0.0000% (A)4 Beginning Bal: Beginning Bal: Beginning Bal:5 Beginning Dep: Beginning Dep: Beginning Dep:6 Beg Year-Mo.: Beg Year-Mo.: Beg Year-Mo.:


8 Jan Y1 -$ -$ -$ Jan Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

9 Feb Y1 -$ -$ -$ Feb Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

10 Mar Y1 -$ -$ -$ Mar Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

11 Apr Y1 -$ -$ -$ Apr Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

12 May Y1 -$ -$ -$ May Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

13 Jun Y1 -$ -$ -$ Jun Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

14 Jul Y1 -$ -$ -$ Jul Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

15 Aug Y1 -$ -$ -$ Aug Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

16 Sept Y1 -$ -$ -$ Sept Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

17 Oct Y1 -$ -$ -$ Oct Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

18 Nov Y1 -$ -$ -$ Nov Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

19 Dec Y1 -$ -$ -$ Dec Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

20 Jan Y2 -$ -$ -$ Jan Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

21 Feb Y2 -$ -$ -$ Feb Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

22 Mar Y2 -$ -$ -$ Mar Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

23 Apr Y2 -$ -$ -$ Apr Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

24 May Y2 -$ -$ -$ May Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

25 Jun Y2 -$ -$ -$ Jun Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

26 Jul Y2 -$ -$ -$ Jul Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

27 Aug Y2 -$ -$ -$ Aug Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

28 Sept Y2 -$ -$ -$ Sept Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

29 Oct Y2 -$ -$ -$ Oct Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

30 Nov Y2 -$ -$ -$ Nov Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

31 Dec Y2 -$ -$ -$ Dec Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$




Total

P-4

Attachment 5 of 81


Page 4 of 4

1 Total ITP / Priority Projects-2 Project: 1 Project: 2 Project: 32 SPP Proj. ID SPP Proj. ID SPP Proj. ID3 Deprec. Rate: 0.0000% (A) Deprec. Rate: 0.0000% (A) Deprec. Rate: 0.0000% (A)4 Beginning Bal: Beginning Bal: Beginning Bal:5 Beginning Dep: Beginning Dep: Beginning Dep:6 Beg Year-Mo.: Beg Year-Mo.: Beg Year-Mo.:


8 Jan Y1 -$ -$ -$ Jan Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

9 Feb Y1 -$ -$ -$ Feb Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

10 Mar Y1 -$ -$ -$ Mar Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

11 Apr Y1 -$ -$ -$ Apr Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

12 May Y1 -$ -$ -$ May Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

13 Jun Y1 -$ -$ -$ Jun Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

14 Jul Y1 -$ -$ -$ Jul Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

15 Aug Y1 -$ -$ -$ Aug Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

16 Sept Y1 -$ -$ -$ Sept Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

17 Oct Y1 -$ -$ -$ Oct Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

18 Nov Y1 -$ -$ -$ Nov Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

19 Dec Y1 -$ -$ -$ Dec Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

20 Jan Y2 -$ -$ -$ Jan Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

21 Feb Y2 -$ -$ -$ Feb Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

22 Mar Y2 -$ -$ -$ Mar Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

23 Apr Y2 -$ -$ -$ Apr Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

24 May Y2 -$ -$ -$ May Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

25 Jun Y2 -$ -$ -$ Jun Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

26 Jul Y2 -$ -$ -$ Jul Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

27 Aug Y2 -$ -$ -$ Aug Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

28 Sept Y2 -$ -$ -$ Sept Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

29 Oct Y2 -$ -$ -$ Oct Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

30 Nov Y2 -$ -$ -$ Nov Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

31 Dec Y2 -$ -$ -$ Dec Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$




Total

P-4

Attachment 5 of 81

Worksheet P5 - Projected Transmission Plant Related to Sponsored ProjectsKCP&L Greater Missouri Operations CompanyFor the 12 months ended - December 31, 20XX

Page 1 of 1

1 Total Sponsor Funded Projects Project: 1 Project: 2 Project: 32 SPP Proj. ID SPP Proj. ID SPP Proj. ID3 Deprec. Rate: 0.0000% (A) Deprec. Rate: 0.0000% (A) Deprec. Rate: 0.0000% (A)4 Beginning Bal: Beginning Bal: Beginning Bal:5 Beginning Dep: Beginning Dep: Beginning Dep:6 Beg Year-Mo.: Beg Year-Mo.: Beg Year-Mo.:


8 Jan Y1 -$ -$ -$ Jan Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

9 Feb Y1 -$ -$ -$ Feb Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

10 Mar Y1 -$ -$ -$ Mar Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

11 Apr Y1 -$ -$ -$ Apr Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

12 May Y1 -$ -$ -$ May Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

13 Jun Y1 -$ -$ -$ Jun Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

14 Jul Y1 -$ -$ -$ Jul Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

15 Aug Y1 -$ -$ -$ Aug Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

16 Sept Y1 -$ -$ -$ Sept Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

17 Oct Y1 -$ -$ -$ Oct Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

18 Nov Y1 -$ -$ -$ Nov Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

19 Dec Y1 -$ -$ -$ Dec Y1 -$ -$ -$ -$ -$ -$ -$ -$ -$

20 Jan Y2 -$ -$ -$ Jan Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

21 Feb Y2 -$ -$ -$ Feb Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

22 Mar Y2 -$ -$ -$ Mar Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

23 Apr Y2 -$ -$ -$ Apr Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

24 May Y2 -$ -$ -$ May Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

25 Jun Y2 -$ -$ -$ Jun Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

26 Jul Y2 -$ -$ -$ Jul Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

27 Aug Y2 -$ -$ -$ Aug Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

28 Sept Y2 -$ -$ -$ Sept Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

29 Oct Y2 -$ -$ -$ Oct Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

30 Nov Y2 -$ -$ -$ Nov Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$

31 Dec Y2 -$ -$ -$ Dec Y2 -$ -$ -$ -$ -$ -$ -$ -$ -$




Total

Attachment 5 of 81

Following is the change log for the Redline version of the Template, complied during the settlement process, which provides additional information for various changes.

Template Change Log

Attachment 5 of 81

KCPL-GMO Change Log for Rate Effective Year of FY 2010Transmission Formula Rate

General Description Date Source Version (Template) Worksheets AffectedFiling Page Location Change From Change To

Filed1 Current Portion of LT Debt 19-Apr-10 KEPCO 1.1.1 -3-25-10 KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline.xls Act Gross Rev Req 7 of 53

2,774,939,879$ 2,834,931,403$

2 Caption Change 19-Apr-10 FERC 1.10 -2-25-10 KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline.xls P-3 Proj Network Load 48 of 53 Ref Chge

3 Add Explanatory Footnote 19-Apr-10 FERC Staff Request KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline.xls P-3 Proj Network Load 48 of 53 Footnote

4 EIT Reference 19-Apr-10 KEPCO 4.1 -1-25-10 KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline.xls Act Gross Rev Req 7 of 53 Ref Chge

Proj Gross Rev Req 40 of 53 Ref Chge

5 Revenue Credits 19-Apr-10 MJMEUC 1-15 -2-22-10 KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline.xls A-1(Act Rev Credits) 10 of 53 7,227,177$ 6,259,568$

6 Common Plant Placeholders 19-Apr-10 FERC Staff Request KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline.xls Act Gross Rev Req 4 of 53 Remove Common

5 of 53 Remove Common



Proj Gross Rev Req 40 of 53 Remove Common



P-2 Proj Exp & Rev Cr. 47 of 53 Remove Common

7 Tax Other Than Income 19-Apr-10 FERC 2.6 -3-23-10 KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline.xls Act Gross Rev Req 5 of 53 Ref Chge

8 Income Tax Calculation 19-Apr-10 FERC 2.7a -3-23-10 KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline.xls Proj Gross Rev Req 40 of 53 Ref Chge

9 Net Plant 19-Apr-10 FERC 2.7b -3-23-10 KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline.xls Proj Gross Rev Req 41 of 53 Ref Chge

Net Effects of Changes 19-Apr-10

10 Allocator Notes -Act GRR 12-May-10 Tech Conf KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline5-12-10.xls Act Gross Rev Req 8 of 53 Blank Allocator Notes

A. Place N/A for Gross Receipts 5 of 53 L 20 Blank N/A

B. Delete TD allocator -not used 6 of 53 col 6 TD allocator Delete

11 Allocator Notes -Proj GRR 12-May-10 Tech Conf KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline5-12-10.xls Proj Gross Rev Req 43 of 53 Blank Allocator Notes

A. Change allocator name to DA 39 of 53 L 18 TP DA

B. Correct allocator name to DA 40 of 53 L 10 Blank DA

C. Correct allocator name to DA 40 of 53 L 13 Blank DA

D. Correct allocator amount 40 of 53 L 24 Blank

12 Change Titles for Excluded Asset Total - AGRR & A-4 12-May-10 Tech Conf KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline5-12-10.xls Act Gross Rev Req 6 of 53 ln 2 & 3

A. Add line number to A-4 A-4 (Excluded Assets) 15 of 53

B. Changed title for GSUs to " Total GSUs in Transmission Plant". A-4 (Excluded Assets) 15 of 53 ln 7

C. Changed the title for 34kV System & Radial Lines to " Net Substation, 34kV, & Radial Lines to Distribution Plant. A-4 (Excluded Assets) 15 of 53 ln 28

D. Structure A-4 section totals to easily trace to the Act Gross Rev Req. worksheet. A-4 (Excluded Assets) 15 of 53 Order of Totals

Chge Titles

Chge Titles

Add line numbers

Chge Titles & Ref

Attachment 5 of 81



13 Change Titles Proj GRR -Match A-4 Excluded Assets. 12-May-10 Tech Conf KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline5-12-10.xls Proj Gross Rev Req 41 of 53 ln 2 & 3

14 A-5 -Account & Description -update 12-May-10 Tech Conf KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline5-12-10.xls A-5 (Act Depr Rate) 16 of 53

ln 4

ln 5

ln 6

ln 15-27ln 16

ln 19

ln 20

ln 28

B. Changed Note 2 for A-5 Worksheet to include the term "gross" in reference to total plant allocator.

15 A-7 -chge Depr Exp Format 12-May-10 Tech Conf KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline5-12-10.xls A-7(Act RTO Directed Pro) 18-22 of 53

A. Removed the Martin City -Grandview Project and the associated Act Rev Req. A-7(Act RTO Directed Pro) 18-22 of 53 33,933$ -$

B. Removed the Martin City -Grandview Project and the effect to RTO (RTO Directed Summary) -Section T1 RTO (RTO Direct Summar) 32 of 53 32,282$ -$

16 A-8 -chge Depr Exp Format 12-May-10 Tech Conf KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline5-12-10.xls A-8(Act Sponsored Proj) 23 of 53

17 A-9 -chge Depr Exp Format 12-May-10 Tech Conf KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline5-12-10.xls A-9(Act Incentive Plant) 24-27 of 53

A. Changed the tax formula for " Tax-Adjusted Return on CWIP" 24 of 53 ( tax rate) (1+tax rate)

18 RTO -correct Depr Expense 12-May-10 Tech Conf KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline5-12-10.xls RTO (RTO Direct Summar) 31-35 of 53

A. On Line 19 the title was changed to " Ratio of Revenue Credits to Actual Projects Revenue". 31 of 53 ln 19

1. Changed reference to: "Line 10 / Line T7" Line 10 / T9 Line 10 / T7

2. Changed the calculation to reflect the ratio of revenue credits to actual project revenue.

B. On line 24 the title changed to: " Ratio of True-up Amount to Actual Project Revenue" 31 of 53 ln 24

1. Changed the reference to: "Line 16a / Line T7" Line 16a / T9 Line 16a / T7

2. Changed the calculation to reflect the ratio of true-up amount to actual project revenue.

C. Correction of Rev Req calculation with the resulting change for non-incentive Base Plan, Balance Portfolio, ITP-1 & ITP-2 projects only:

1. Base Plan Rev Req decreased for -Actual Projects -Section T1 32 of 53 178,596$ 169,551$

2. Base Plan Rev Req increased for the Projected Proj.-Section T2 32 of 53 431,396$ 461,112$

D. Summary of the corrections for Base Plan Project schedule -Section T1 -Total Actual, non-incentive, BPF projects:

1. Column "e" the description was changed to "Projected Accum Depr."

2. Column "I", Total Return, the calculation was corrected to reflect: Total Return = Proj Net Plant (col f) X Non-Incentive Return (col i)

3. Inserted a new Column "n", for "Projected Depr. Expense", to list the projected depreciation for actual projects.

4. Column "o", "Rev. Req. w/o True-up" was changed to include the projected depreciation expense, previously the "Projected Accum Depr" was being included.

5. Column "p", "True-up Adjustment" the calculation was corrected to reflect:

True-up Adjustment = Rev Req w/o True-up (col o) X Ratio of True-up amount to Actual Projected Revenue ( Line 24)

6. Column "r", "Revenue Credits" the calculation was corrected to reflect:

Revenue Credits = Rev Req w/o True-up (col o) X Ratio of Revenue Credits to Actual Projected Revenue ( Line 19)

E. Summary of the corrections -using Base Plan Project schedule -Section T2 -Total Projected, non-incentive, BPF projects:

1. Column "e" the description was changed to "Projected Accum Depr."

7. Line 20 reflects the administrative change of Plant Account 391.4 to a new Plant Account 39104.

Calculation Chge

Correction & Structure Chg

Title Chge

Structure Chge

Calculation & Structure Chge

A. The A-5 Worksheet reflects administrative changes to more fully document the account descriptions and accompanying depreciation rates and to include KCP&L-GMO’s Business Unit, E-Corp. The revisions to GMO’s A-5 Weighted Depreciation Schedule shown here 1. Line 4 reflects the reclassification from Plant Account 303.1 to Plant Account 30301. The account title will change to “Misc. Intangible Plant” and the depreciation rate is MPS approved rate of 1.86%. 2. On Line 5, the Plant Account 303.2 is reclassified to Plant Account 30302. The title also is changed to better describe the underlying asset, “Misc. Intangible Plant –Software." The approved rate used is the 11.11% software depreciation rate

3. Line 6 reflects the account title reclassified to “Land Rights” from “Land”. Plant Account 350 is changed to Plant Account 35004 to differentiate the rights from the land asset.

4. Lines 15 through Line 27 contain the addition of approved rates applicable to E-Corp. Columns were inserted to allow the inclusion of E-Corp’s depreciation rates and allocation factors. 5. Line 16 contains the reclassification of certain SJLP assets to Plant Account 391 with SJLP's approved general plant rate of 4.17%.

6. Line 19 reflects the administrative change of Plant Account 391.3 to a new Plant Account 39102.

8. On Line 28, the Plant Account 399.1 reflects the reclassifiation of certain assets to a new Plant Account 39901. The approved rates for these assets for MPS and SJLP are 2.35% and 2.22%.

Structure Chge

Chge Acct & Descrip.

Chge Titles & Ref

Title Chge

Calculation Chge

Attachment 5 of 81



2. Column "I", Total Return, the calculation was corrected to reflect: Total Return = Proj Net Plant (col f) X Non-Incentive Return (col i)

3. Inserted a new Column "n", for "Projected Depr. Expense" and labeled "col n" to list the projected depreciation worksheet P-4 (Proj. RTO Projects)

4. Column "o", "Rev. Req. w/o True-up" was changed to include the projected depreciation expense, previously the "Projected Accum Depr" was being included.

5. Column "p", "True-up Adjustment" the calculation was corrected to exclude this adjustment for a new Projected Project.

6. Column "r", "Revenue Credits" the calculation was corrected to exclude any revenue credits for new Projected Projects.

19 SFP -correct Depr Expense 12-May-10 Tech Conf KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline5-12-10.xls SFP (Sponsored Proj Summar36-37 of 53

A. On line 24 the title changed to: " Ratio of True-up Amount to Actual Project Revenue" 36 of 53 ln 24

1. Changed the reference to: "Line 16a / Line T7" Line 16a / T9 Line 16a / T7

2. Changed the calculation to reflect the ratio of true-up amount to actual project revenue.

B. Correction of Rev Req calculation with the resulting change for non-incentive Sponsor Funded Projects (SFP) only: calculation chge

1. Sponsor Funded Project Rev Req did not change for Actual Non-Incentive Projects -Section T1: 37 of 53 -$ -$

2. Sponsor Funded Project Rev Req did not change for Projected Non-Incentive Projects -Section T2: 37 of 53 -$ -$

C. Summary of the corrections for Sponsor Funded Projects - Section T1 -Total Actual, non-incentive, SFPs:

1. Column "e" the description was changed to "Projected Accum Depr." Title Chge

2. Inserted a new Column "n", for "Projected Depr. Expense", to list the projected depreciation for actual projects. calculation chge

3. Column "o", "Rev. Req. W/O True-up" was changed to include the projected depreciation expense, previously the "Projected Accum Depr" had been included. calculation chge

4. Column "p", "True-up Adjustment" the calculation was changed to: calculation chge

True-up Adjustment = Rev Req w/o True-up (col o) X Ratio of True-up amount to Actual Projected Revenue ( Line 24) calculation chge

5. Column "r", "Revenue Credits" the calculation was changed to: calculation chge

Revenue Credits = Rev Req w/o True-up (col o) X Ratio of Revenue Credits to Actual Projected Revenue ( Line 19) calculation chge

D. Summary of the corrections for Sponsor Funded Projects -Section T2 -Total Projected, non-incentive, SFPs:

1. Column "e" the description was changed to "Projected Accum Depr." Title Chge

2. Inserted a new Column "n", for "Projected Depr. Expense" and labeled "col n" to list the projected depreciation worksheet P-5 (Proj. Sponsor Funded Projects) calculation chge

3. Column "o", "Rev. Req. W/O True-up" was changed to include the projected depreciation expense, previously the "Projected Accum Depr" was being included. calculation chge

4. Column "p", "True-up Adjustment" the calculation was corrected to exclude this adjustment for a new Projected Project. calculation chge

5. Column "r", "Revenue Credits" the calculation was corrected to exclude any revenue credits for new Projected Projects. calculation chge

20 P-4 -added line for Depr Exp 12-May-10 Tech Conf KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline5-12-10.xls P-4(Proj RTO Projects) 49-52 of 53

A. Calculated a Depreciation Expense ( Line 33), which was based on the projected in-service date.

B. The Proj Depr Exp is used by worksheet, RTO (RTO Directed Summary).

C. The Base Plan, Balance Portfolio, ITP-1 & ITP-2 were all affected by this change and the cells were highlighted.

21 A-1 Detail of $967,610 12-May-10 Tech Conf KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline5-12-10.xls A-1 (Act Rev Credit) 10 of 53 ln 6

A. Worksheet A-1, reflects the additional facilities rent from the reconciliation of the $967,610. 7,037,174$ 7,186,520$

22 TU- Correct short term interest calculation 12-May-10 Tech Conf KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline5-12-10.xls TU (True-Up) 27-28 of 51 ln 11-14

A. The average of 8 quarters of short term interest. The quarterly short term interest amount will be presented in footnotes to FERC Form 1, page 117. 27 of 51 ln 11

B. The average of 8 quarters of notes payable. The quarterly notes payable amount will be presented in footnotes to FERC Form 1, page 112. 27 of 51 ln 12

27 of 51 ln 14

23 P-5 -added line for Depr Exp 12-May-10 Tech Conf KCPL-GMO Transmission Formula Rate -11-05-09 Final -Redline5-12-10.xls P-5(Proj Sponsored Projects) 53 of 53

A. Provide short term interest based on eight quarters of data. The quarterly short term interest amount will be presented in footnotes to FERC Form 1, page 117.

B. The Proj Depr Exp is used by worksheet, SFP (Sponsored Proj Summary).

C. The cells affected were highlighted.

Net Effects of Changes 12-May-10

C. The short term interest rate reflects a rate representative of a 24 month period. The rate is calculated by dividing the short term interest expense by the average notes payable balance. For the initial period this maybe less than 24 months of data.

Structure Chge

Structure Chge

Calculation Chge

Title Chge

Correction

Attachment 5 of 81



24 Actual Net Revenue Requirement 23-Jul-10 Term Sheet driven KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls Act Net Rev Req 3 of 53

A. RTO Directed Project Revenue Requirement - reflects the effect of the Facilitiy Carrying Charge on the Base Plan Projects. ln 7 144,037$ -$

B. Formula changed on line 21 to properly reflects the excluded transmission plant in the net transmission plant on line 21. ln 21

C. Reference changes as applicable (highlighted)

25 Act. Gross Rev. Req. 23-Jul-10 Term Sheet KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls Act Gross Rev Req

A. Rate Base Section 4 of 53 ln 1-33

1. Plant, Accumulated Depreciation and Net Plant reflects the incorporation of the 13-month average balance.

a. The representation of the Transmission Excluded Assets in this section was changed from allocation to a direct method.

c. Net Transmission Plant increased due primarily from the method change for excluded transmission assets. ln 21 166,796,150$ 172,126,916$

b. Inserted the necessary lines for excluded assets within various sections of the Act Gross Rev Req Wksht.

2. Adjustments to Rate Base Section ln 22-27

a. Added Line 22a: Reserve for Injuries & Damages (Account 228.2) ln 22a -$ (102,466)$

b. Incorporated the changes required for the calculation of BOY-EOY in Wksht A-11.

3. Materials & Supplies line -reflects the portion of Transmission Material & Supplies as provided in a data request. ln 29 3,038,258$ 2,193,907$

a. References the method change for BOY-EOY average balance as developed in Wksht A-11, for Materials & Supplies, Store Expense and Prepayments.

4. Cash Working Capital was partially effected by the change in Transmission O&M. ln 28 1,034,782$ 1,034,288$

5. Any formulas and references were changed as required.

B. Gross Revenue Requirement Section 5 of 53 ln 1-32

1. Transmission Lease Payments and Facility Charges were moved from the allocated portion of Transmission O&M, line 3a. ln 3a 167,191$ 182,623$

a. These expenses were included on the line,"Transmission Lease Payments & Facility Charges". ln 6

2. The A&G Expense section was restructured to handle the various components of A&G. ln 5 -5h -$ -$

a. The Wksht A-10 was modified to better present the A&G components.

b. Transmission Regulatory Expense was changed to reflect only transmission specific expenses. ln 5h 33,437$ 14,049$

3. The Income Tax section reflects modification of the tax calculation to include the tax effect of incentive return. ln 26

a. Tax Calculation Formula : (EIT X (Rate of Return X Rate Base)) + Taxes Included in Incentive Return

b. The EIT reflects the effect of the change in the Composite State Tax Rate for the removal of the KCMO Earnings Tax.

c. The change in ITC was effected by the change in the NP Allocator. ln 27 (172,742)$ (178,167)$

d. The income tax amount changed due primarily to rate base changes. ln 26 5,683,023$ 5,838,967$

e. Certain modifications were incorporate in the Incentive Project Section to accommodate this tax calculation.

4. The Return Calculation formula was modified to remove the tax included in incentive return. ln 29

a. Tax Calculation Formula : (Rate Base X Return) +(Incentive Return with taxes less Taxes on Incentive Return)

b. The change in the amount of return is effected by the change in rate base. ln 29 15,216,681$ 15,656,057$ 5. Any formulas and references were changed as required.

C. Supporting Calculations (page 6 of 53) reflect required formula and reference changes. 6 of 53 ln 1-29

1. Transmission Expense section will be deleted, this section is not being used. ln 6-9

2. Formula for the GP allocator was changed to properly account for the excluded transmission assets.

3. Formula for the NP allocator was changed to properly account for the excluded transmission assets.

D. Supporting Calculations (page 7 of 53) -Incentive Project Section 7 of 53 ln 26-39

1. Line 30 was added on page 7 for : Taxes Included in Incentive Return. ln 30

a. The purpose of this formula is to calculate the tax included with incentive return.

b. Formula for line 30: Incentive Return including Taxes * T (38.49)

E. Note Section 8 of 53

1. General required changes to both Note C & D.

a. Note E -language was changed to clarify non-recoverability of expenses recorded in Account 565, Transmission of Electricity by Others.

2. Note F (A&G) was move to Wksht A-10.

a. Note F was subsequent used for the lease note: Lease and joint facilities charges included on Line 7 are costs attributable to transmission facilities.

Attachment 5 of 81



3.Changes to Note "H" Taxes includes the Composite State Rate less the KCMO tax.

The Composite State Income Tax Rate reflects the effective for each tax jurisdiction:

Rate Effective Rate

Missouri 99.89% 6.25% 6.2433%

Kansas 2.63% 7.10% 0.1865%

Composite State Income Tax Rate 6.43%

4. Note L was moved to "Reserved for Future Use".

5. Note R (PBOP) reflects the change to the projected FY2010 PBOP amount.

6. Note S: The Unamortized Abandoned Transmission Plant can only be included in rate base if authorized by the Commission.

26 Act. Sch 1 Rev Req 23-Jul-10 Modification KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls Act. Sch 1 Rev. Req. 9 of 53

A. Descriptive changes for lines 9 through 13.

27 A-3 (Act ADIT ) 23-Jul-10 Term Sheet KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls A-3 (Act ADIT) 13 of 53 ln 1-4

A. Inserted a schedule to calculate the BOY-EOY average balance for ADIT.

1. Performed the required reference and formula changes.

28 A-4 (Act. Excluded Assets) 23-Jul-10 Term Sheet KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls

A. Expanded Wsht A-4 to accommodate the 13 month average balance calculations for Excluded Transmission Assets. A-4 (Excluded Assets) 15 of 53

1. Plant Balances ln 31-51

2. Accumulated Deprecation ln 52-72

3. Net Plant 23-Jul-10 ln 73-93

B. Adjustment to transmission plant for excluded assets reflects the direct method versus the allocation method.

C. All necessary changes to formulas and references were made to the worksheet.

29 A-5 (Act Depreciation Rate 23-Jul-10 Correction KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls A-5 (Act Depreciation Rate) 16 of 53

A. Corrected line 9 to include depreciation rate of 1.85% for SJLP ln 9

B. Corrected line 12 to include depreciation rate of 1.70% for MPS. ln 12

30 A-7 (Act RTO Directed Projects) 23-Jul-10 Term Sheet KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls A-7(Act RTO Direct Proj) 18-22 of 53

A. Modified the calculation for both plant and accumulated depreciation to reflect a 13-month average balance.

1. Consolidated the Base Plan Project section by removing a project section, this area is highlighted.

B. Notes A-D, corrected references and language.

C. All changes were made to each specific section for: Base Plan, Balance Portfolio, ITP/Priority -1 and ITP/Priority -2 Projects.

D. Changes to the formulas, references and links in the worksheet were made as required.

31 A-8 (Act Sponsored Projects) 23-Jul-10 Term Sheet KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls A-8(Act Sponsored Projects) 23 of 53

A. Modified the calculation for both plant and accumulated depreciation to reflect a 13-month average balance.

B. Notes A-D, corrected references and language.

C. Changes to the formulas, references and links in the worksheet were made as required.

32 A-9 (Act Incentive Plant) 23-Jul-10 Term Sheet KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls A-9 (Act Incentive Plant) 24-27 of 53

A. Incentive Project Components

1. The "Weighted ROE" line used in each project calculation was corrected to reflect weighting of the equity portions of ROE.

a. This change was made for each project category: Zonal, Base Plan, Sponsor Plan, Balance Portfolio and ITP projects

2. "Adder EIT" was changed to removed the "interest expense" effect on the calculation of EIT for all incentive projects.

a. The adjusted EIT for incentive projects formula = (EIT / (1-EIT) )

B. Incorporated worksheet changes to facilitate the calculation of 13 month balance for CWIP, plant and accumulated depreciation

Apportionment Factor

FY 2008 values were not updatedFY 2008 values were not updatedFY 2008 values were not updated

Structure & Reference Change







Attachment 5 of 81



1. Inserted a column for CWIP within each project to facilitate the calculation of 13 month average balance.

2. Within each project section, the formula was changed to calculate a 13 month average balance for plant and accumulated depreciation.

3. These changes was made for each project category: Zonal, Base Plan, Sponsor Plan, Balance Portfolio and ITP projects


33 A-10 (Act A & G) 23-Jul-10 Term Sheet KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls A-10 (Act. A & G) 28 of 53

A. Worksheet A-10 was changed to accommodate the A&G components.

1. The consolidation of the A&G Expense components on a worksheet simplified the presentation of these expenses.

B. Inserted lines to accommodate those "agreed to" items in the Term Sheet for A&G.

1. Corporate Visibility Expenses would be deducted from A&G

a. Corporate Visibility Expenses - allowable costs would be those costs related to regulatory, reporting, compliance and shareholder communications.

2. Miscellaneous Nuclear Expenses would be deducted from A&G, specifically those costs in Account 930.2.

3. Experimental & General Research Expenses will be deducted from A&G.

a. Those experimental and general research expenses that are specific to transmission may be included.

4. Industry Associated Dues are to be deducted from A&G, and examples are EEI and EPRI.

5.General Advertising Expenses are to be deducted from A&G.

6.Transmission specific advertising is permitted, examples are:

a. Advertising associated with Safety.

b. Advertising related to siting of transmission facilities

c. Advertising associated with transmission vegetation management and reliability

7. The Regulatory Expense are to be deducted from A&G

a. Regulatory Expenses are allowable for those transmission specific expenses.

34 A-11 -added 13 Mo & BOY-EOY Averages 22-Jul-10 Term Sheet KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls

A. This new worksheet was added to calculate the 13 month and BOY-EOY average balances. A-11 (Act. 13-Mo & BOY and ENew Page ln 1-43

1. The 13 month average balance format was developed for the following items:

a. Plant and accumulated depreciation

b. Unamortized Abandoned Plant

c. CWIP Regulatory Liability

d. Land Held for Future Use -Transmission specific.

2. The BOY-EOY average balance format was developed for the following items:

a. Reserve for Injuries and Damages

b. Material and Supplies

c. Stores Expense

d. Prepayment

B. Changes to the formulas, references and links in the worksheet were made as required.

35 TU (True-Up) 23-Jul-10 Term Sheet KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls TU (True-Up) 29-30 of 53

A. Modified Note A to describe the short term interest rate methodology. 30 of 53 Note A.

1. Short term interest rate will be based on the (12) twelve months ending June , of the year which the Annual Update is prepared. Note A.

2. Short term interest rate components for both the denominator and numerator will be representative of this timeframe. Note F

3. The short rate is prepared with a denominator calculated using daily balances and the numerator based on Form 3Q numbers. Note A.

B. Note C was modified to accept multiple year true-up. Note C

1. Line 8b would include annual true-up as well as any multiple year true-up required. 29 of 53 ln 8b

C. Change the structure for the FERC interest rate calculation to reflect a 12-month period.

36 RTO Project Smry 23-Jul-10 Term Sheet KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls RTO Project Smry 31-35 of 53

A. Changes for Lines 1-24 for the "data and factor" schedule at the top of the worksheet. 31 of 53

1. Line 3, "Less: Gross Plant-Incentive Projects" modified the method of inputs for incentive projects. 31 of 53 ln 3

2. Line 8, "Non Incentive Net Plant (deduct Incentive Plant as Applicable) -this calculation will deduct each individual incentive project. 31 of 53 ln 8

FY 2008 values were not updated





Attachment 5 of 81



3. Moved line 16, "Effective Tax Rate" to Line 12. Line 12 was classed as "held for future" in past versions 31 of 53 ln 12

a. Move "True-up Amount" from line 16a to line 16 31 of 53 ln 16

4. Inserted in Line 14, "Effective Tax Rate for Incentive Adder" this reflects the formula =( T / (1-T)), when T= 38.49% 31 of 53 ln 14

5. Line 19, "Ratio of Revenue Credits to Actual Project Revenue", formula changed to reference structural change to worksheet. 31 of 53 ln 19

a. References and formulas were changed to reflect structure change and to capture actual projected revenue on line T1. 31 of 53 ln 19

6. Changed reference and formula on line 24, "Ratio of True-up amount to Actual Project Revenue". 31 of 53 ln 24

a. References and formulas were changed to reflect structure change and capture actual project revenue on line T1. 31 of 53 ln 24

B. Base Plan Project - modified the worksheet to provide a more simplified worksheet to account for Incentive Projects. 32 of 53

1. Base Plan Project section (T1 through T9) -consolidated project sections to allow only "Actual" and "Projected" sections to remain.

a. Incentive Projects will be captured individually within the Actual Section or Projected Section.

2. The specific columns were formatted in both the Actual and Projected Section to accommodate revenue requirement calculation for each type of project.

a. Both Column a & b, changed cell formula to allow the capture of a 13-month average balance for the specific project.

b. For Column e, "Projected Accumulated Depr", the factor is 18 months (1.5 factor) in the Actual Project Section.

c. Column j, "Weighted Return Adder", will apply the return adder to each specific incentive project from the P-1 Worksheet.

d. Column k, "CWIP Balance", will reflect CWIP Balance for those incentive projects that have received FERC approval.

e. Column i, "Total Return", was changed to allow the calculation of return for either an incentive or non-incentive project on an individual project basis.

f. Column m, "Income Tax" was changed to allow income tax calculation for either non-incentive or incentive projects on an individual project basis.

g. Column n, "Projected Depreciation" -the formula includes an 18 month (1.5 factor) denominator for depreciation calclulation.

3. The specific worksheet notes for Base Plan, Balanced Portfolio, ITP/Priority Project-1 and ITP/Priority Project-2 were changed to clarify and update any line references.

C. The project sections for Balance Portfolio, ITP/Priority Project -1 and ITP/Priority Project -2 contain the same corrections made in the Base Plan Project section.

D. Changes to the formulas, references and links in the worksheet were made as required.

37 Spon Project Smry 23-Jul-10 Modification KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls Spon Project Smry 36-37 of 53

A. Changes for Lines 1-24 for the "data and factors" schedule at the top of the page. 36 of 53

1. Line 3, "Less: Gross Plant-Incentive Projects", modified to handle the incentive on an individual project basis. 36 of 53 ln 3

2. Line 8, "Non Incentive Net Plant (deduct Incentive Plant as Applicable)" -this calculation will deduct each incentive project as applicable. 36 of 53 ln 8

3. Moved line 16, "Effective Tax Rate" to Line 12. Line 12 was classed as "held for future" in past versions. 36 of 53 ln 12

a. Move "True-up Amount" from line 16a to line 16 36 of 53 ln 16

4. Inserted in Line 14, "Effective Tax Rate for Incentive Adder" this reflects the formula =( T / (1-T)), when T= 38.49% 36 of 53 ln 14

5. Changed the reference and formula on line 24, "Ratio of True-up amount to Actual Project Revenue". 36 of 53 ln 24

a. References and formulas were changed to reflect structure change and capture actual project revenue on line T1. 36 of 53 ln 24

B. Sponsored Funded Projects - modified the worksheet to provide a more simplified worksheet to account for Incentive Projects.

1. Sponsored Funded Project section (T1 through T9) -consolidated project sections to allow only "Actual" and "Projected" sections to remain.

2. The specific columns were formatted in both the Actual and Projected Section to accommodate revenue requirement calculation for each type of project.

a. Both Column a & b, changed cell formula to allow the capture of a 13-month average balance for the specific project.

b. For Column e, "Projected Accumulated Depr", the factor is 18 months (1.5 factor) in the Actual Project Section.

c. Column j, "Weighted Return Adder", will allow the return adder to an individual incentive projects from the P-1 Worksheet.

d. Column k, "CWIP Balance", will reflect CWIP Balance for those projects that qualify for the incentive.

e. Column i, "Total Return", was changed to allow the calculation of return for either an incentive or non-incentive project on an individual project basis.

f. Column m, "Income Tax" was changed to allow income tax calculation for either non-incentive and incentive projects on an individual project basis.

g. Column n, "Projected Depreciation" -the formula includes an 18 month (1.5 factor) denominator for depreciation calclulation.


38 Projected Net Rev Req 23-Jul-10 Term Sheet KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls Projected Net Rev Req 38 of 53

A. RTO Directed Project Revenue Requirement - reflects the effect of the Facilitiy Carrying Charge on the Base Plan Projects. ln 7 598,381$ 592,644$

B. Corrected link for Projected Gross Rev. Req. for RTO Directed Projects as required due to modification to RTO Project Smry and Spon Project Smry

1. Line 2, "Base Plan Gross Revenue Req". ln 2

2. Line 3, "Balance Portfolio Gross Rev Req". ln 3

3. Line 4, "ITP/Priorty Project-1 Gross Revenue Req". ln 4

4. Line 5, "ITP/Priorty Project-2 Gross Revenue Req". ln 5


Attachment 5 of 81




39 Projected Gross Rev. Req. 23-Jul-10 Term Sheet KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls Projected Gross Rev. Req 39-43 of 53

A. Rate Base Section 39 of 53 ln 1-24

1. Net Transmission Plant increased due primarily from the method change for excluded transmission assets. ln 12 172,757,772$ 178,622,707$

2. Adjustments to Rate Base Section

a. Added Line 13a: Reserve for Injuries & Damages. ln 13a -$ (102,466)$

b. Modified the formula for " Unamortized Abandoned Transmission Plant" to reduce the balance for the 24 months of amortization.

c. Changed references and links on line 14 & 15.

3. Working Capital section amount changed due primarily to materials and supplies. ln 20 3,038,258$ 2,193,907$

a. A minor change to the CWC calculation was effected by the change to Total O&M ln 19 1,089,437$ 1,089,595$


B. Gross Revenue Requirement Section 40 of 53

1. Transmission Lease Payments and Facility Charges were moved from the allocated portion of Transmission O&M (line 3a).

a. These expenses were included on the line,"Transmission Lease Payments & Facility Charges".

b. The Total O&M amount increased slightly. ln 7 8,715,494$ 8,716,760$

c. The Total Taxes Other increased by a small portion. ln 19 1,784,064$ 1,787,503$

2. The A&G Expense section was restructured to handle the various components of A&G.

a. Incorporated the amount for the project FY 2010 value for PBOP.

3. The Income Tax section reflects modification of the tax calculation to include the tax effect of incentive return.

a. Tax Calculation Formula : (EIT X (Rate of Return X Rate Base)) + Taxes Included in Incentive Return

b. The EIT reflects the effect or the change in the Composite State Tax Rate to reflect the removal of the KCMO Earnings Tax.

c. Certain modification were incorporate in the Incentive Project Section to accommodate this tax calculation.

d. The change in ITC was effected by the change to the NP Allocator. ln 25 (172,742)$ (178,167)$

e.The income tax amount changed due primarily to change in rate base. ln 24 5,908,243$ 6,083,867$

4. The Return Calculation formula was modified to remove the tax included in incentive return.

a. Tax Calculation Formula : (Rate Base X Return) +(Incentive Return with taxes less Taxes on Incentive Return)

b. The change in the amount of return is effected by the change in rate base. ln 27 15,819,723$ 16,312,707$


C. Supporting Calculations (page 41 of 53) reflect the required formula and reference changes. 41 of 53

1. Transmission Expense section will be deleted, this section is not being used.

2. Formula for the GP allocator was changed to properly include the excluded transmission assets.

3. Formula for the NP allocator was changed to properly include the excluded transmission assets.

D. Supporting Calculations (page 42 of 53) -Incentive Project Section 42 of 53 ln 26-44

1. Line 30 was added on page 42 for : Taxes Included in Incentive Return. ln 30

a. The purpose of this calculation is to determine the tax included in the calculated incentive return.

b. Formula for line 30: Incentive Return including Taxes * T (38.49)

E. Note Section

1. General reference update for notes as required.

2. In Note H, the tax rate changed to reflect the removal of KCMO's Earning Tax from the Composite State Tax Rate.

F. Allocation Section -Allocator DR was added .

1. This allocator serves to allocate the appropriate amount of accumulated depreciation for transmission plant.

2. Allocation DR = depreciation reserve, non-excluded facilities divided by total transmission (actual year).

3. This change was necessitated by the change in method for the excluded assets.

40 Projected Schedule 1 Rev Req. 23-Jul-10 Corrections KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls Projected Schedule 1 Rev Req44 of 53

A. General reference changes on line 1, line 5 and line 17.

41 P-1 (Proj Trans Plant) 23-Jul-10 Term Sheet KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls P-1 (Proj Trans Plant) 45-46 of 53

A. General formula and reference changes as required.

Attachment 5 of 81



2. "Adder EIT" was changed to removed the "interest expense" effect on the calculation of EIT for all incentive projects. 45-53 ln 5

a. The adjusted EIT for incentive projects formula = (EIT / (1-EIT) )

2. Change the description in the header to "CWIP A" Header

3. Corrected the total on line 34 to calculate 13 month average balance for CWIP ln 34

42 P-2 (Proj. Exp. & Rev. Credits_ 23-Jul-10 Term Sheet KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls P-2(Proj Exp & Rev Credits) 47 of 53

A. The A&G Expense section is structured similar to AGRR's A&G Expense section. ln 6-6e (145,916)$ 1. Those Transmission specfic A&G expenses are listed.

B.Transmission Lease Payments and Facility Charges - Inserted Line 5a to remove Lease Payments from allocated Trans. O&M ln 5a (149,720)$ 1. Structured this schedule to accommodate lease payment similar to Act Gross Rev. Req. Wksht.

C. Changes to the formulas, references and links in the worksheet were made as required. 183,292$ 43 P-4 (Proj. RTO Projects) 23-Jul-10 Modification KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls P4-(Proj RTO Projects) 49-52 of 53

A. Changes made to notes with regards to cell reference.

44 P-5 (Proj. Sponsored Projects) 23-Jul-10 Modification KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls P-5(Proj. Sponsored Projects) 53 of 53

A. Changes made to notes with regards to cell reference.

45 Other Minor Corrections 23-Jul-10 Modification KCPL-GMO Transmission Formula Rate -11-05-09 Filed -Redline 7-23-10.xls 1-53 of 53

A. Through out the template minor cosmetic, reference or calculation correction are highlighted in blue.

Net Effects of Changes 23-Jul-10

46 Table Contents 18-Aug-10 Modification Table of Contents 1 of 53

A. Updated and clarify the Overview.

B. Removed the column with Schedule and Worksheet Descriptor, this seemed unnecessary with the tab descriptor.

C. Clarified of the descriptions in the Description Column.

47 Summary 18-Aug-10 Modification Summary 2 of 53

A. Provided the additional references for part A, B, C & D.

B. Provided the calculated on-peak hourly prices. ln 13

C. Provided the calculated off-peak hourly prices. ln 14

D. Corrected the rounding calculation to provide more significant prices.

48 Actual Net Rev Req. 18-Aug-10 Modification Act Net Rev. Req 3 of 53

A. Includes subtotals in column 4 -to help clarify the amounts included in the zonal revenue requirement. col (4)

B. Updated the reference descriptions.

49 In-Lieu of Taxes 18-Aug-10 Term Sheet 1.D.2 -$

A. Removed the line for "In-lieu of Taxes". Act Gross Rev Req. 5 of 53

1. Corrected the dependent formulas and references.

B. Removed the line for "In-lieu of Taxes" from Projected Gross Rev. Req. worksheet. Projected Gross Rev. Req 40 of 53


C. Removed the line for "In-lieu of Taxes" from the P2 Worksheet. P-2 (Proj Exp & Rev Credit) 47 of 53


50 Act Gross Rev. Req. 18-Aug-10 Term Sheet 1.A.3.a Act Gross Rev. Req.

A. Changed the title of Reserve for Injuries & Damages to "Reserve Funds (Non-Escrowed)". 4 of 53 ln 23

1. The new title provides a better representation of additional reserves in additional to injuries and damages. ln 23

B. Corrected formula and reference for line 6, "Transmission Lease Payments & Facility Charges". 5 of 53 ln 6

1. Line 6 will no longer reference the amount in line 3a.

2. Added Note "E" for Transmission Lease Payments & Facility Charge. 8 of 53 Note E.

Attachment 5 of 81



51 Act Gross Rev Req 18-Aug-10 References Act Gross Rev Req

A. Changed the line numbering to reflect the removal of lines for common plant on page 4. 4 of 53

B. Minor reference or formula modification with no effect to page totals.

1. Corrected the reference and formula on line 7. ln 7



C. Changed the line numbering to reflect the removal of lines for common plant depreciation & In lieu of tax. 5 of 53


D. Correct cell reference to A-10 Wksht.

1. Corrected formula reference to Wksht A-10 on line 5c. ln 5c

2. Corrected formula reference to Wksht A-10 on line 5d. ln 5d

3. Corrected formula reference to Wksht A-10 on line 5f. ln 5f

4. Corrected formula reference to Wksht A-10 on line 5h. ln 5h

E. Changed the line numbering to reflect the removal of lines for the common plant and the Transmission Expense. 6 of 53

1. Changed references to reflect line number change.

F. Changed the presentation layout for the excluded assets.

1. Removed the excluded amount from columns 3 and 5 to help clarify the calculation of the Gross Plant and Net Plant Allocators.

G. Changed the line numbering to reflect the removal of lines for common plant. 7 of 53

H. Changed the sequencing of certain footnotes to better follow the pages. 8 of 53

1. Corrected the page and line references in the Allocator Section of the footnotes. ln 1-6

52 Act Gross Rev Req 18-Aug-10 References A-1 (Act Rev Credit)

A. Provided for the Schedule 1 Point-to-Point credit. 10 of 53

53 A-2 Divisor Worksheet 18-Aug-10 Term Sheet A-2 (Act.Divisor) 12 of 53

A. Added line numbers to better identify information on a specific line.

B. Added Note (n) -to explain the calculation of the load percentages used in P-3(Proj. Network Load) for the 4 estimated months. Note (n)C. Corrected the description of the formula in the heading of column (i).

54 A-3 ADIT -added instructions 18-Aug-10 Term Sheet 1.F.21 A-3 (Act. ADIT)

A. Inserted a new line 8 to provide the allocation factor for 100% Transmission, this provides clarification from the prior template. 13 of 53

1. Renumbered the lines for page 13 from the new line 8 to line 40.

B. Changed the classification of " Amortization of CIAC" from plant related to non-transmission.

1. "Amortization of CIAC" is on line 14 and this resulted in change in the revenue requirement. 1,299,842$ -$ C. Account 282611 -now reflects the separation of the CIAC portion from total plant and this resulted in a value change. 14 of 53

1. Changed the value for "Total Plant" on line 8, to reflect the positive adjustment for CIAC. ln 8 (169,538,653)$ (177,430,598)$

2. Added a new line to accommodate the CIAC portion classified as non-transmission. ln 9

3. Added a new line to accommodate Unrecovered Transmission CIAC. ln 10

D. Inserted a new footnote to explain the order of addition for new ADIT items to each account, as requested in the Term Sheet.

1. Added to the footnote to allow for the removal of a line of description when the line amount has been zero through the complete projected rate cycle.

E. The effect of ADIT change after allocation. Act Gross Rev Req 4 of 53 ln 22 (19,368,786)$ (20,408,068)$

55 A-5 Depreciation Rates A-5 (Act. Depreciation Rate) 16 of 53

A. Provided clarification of certain depreciation rates with additional notes.

B. Included a list of Plant Sub-Account numbering changes.

C. Depreciation Rates represent those rates in effect for the filing.

Attachment 5 of 81



56 A-6 Worksheet -Taxes Other than Income Taxes. 18-Aug-10 References A-6 (Act. Taxes Other)

A. Corrected the line references in the worksheet to the Act. Gross Rev. Req worksheet. 17 of 53

57 A-7 Actual RTO Directed Projects 18-Aug-10 References A-7 (Act.RTO Directed Proj.)

A. Gross Plant amount -changed the formulas from "average" function for gross plant balance. 18-22 of 53

1. The change in the formula will insure 13-month calculated average of the monthly balances.

58 A-11 Worksheet (Act 13-Mo & BOY and EOY) 18-Aug-10 Term Sheet 1.A.7 A-11 WKSHT New

A. Inserted new additional lines to provide for any new reserve funds. ln 23a & 23b

1. Change section title to " Reserve Funds (Non-Escrowed)" ln 22

2. Added section to accommodate allocation of new reserve funds.

3. Added Note A -to allow for the appropriate allocation method to be used for any new non-escrowed reserve fund.

B.13-month Formula -corrected the formulas from "average" function for plant and accumulated depreciation.

1. The change in the formula will insure 13-month calculated average of the monthly balances.

59 TU Worksheet 18-Aug-10 Protocols TU (True-Up) 29-30 of 53

A. Updated the timeline to reflect latest version of the protocols.

B.Changed Footnotes to better describe the true-up and interest calculation.

60 RTO Smry 18-Aug-10 References RTO Project Sumry 31-35 of 53

A. Changed source references to reflect change in line numbers on source worksheets. 31 of 53

61 Sponsored Project Summary 18-Aug-10 References Spon Project Smry 36-37 of 53

A. Changed source references to reflect change in line numbers on source worksheets. 36 of 53

B. Corrected formulas for the actual project section in column (e), the formula was not copy down the whole column. 37 of 53

C. Corrected formulas for the actual project section in column (n), the formula was not copy down the whole column. 37 of 53

62 Project Net Rev Req 18-Aug-10 References Projected Net Rev Req 38 of 53

A. Includes subtotals in column 4 -to help clarify the amounts included in the projected zonal revenue requirement. col (4)

B. Corrected the references to TU Tab ln 21-25

C. Provided the additional line number references for specific worksheets.

D. Provided the calculated on-peak hourly prices.

E. Provided the calculated off-peak hourly prices.

F. Corrected the rounding calculation to provide more significant prices.

63 Projected Gross Rev Req 18-Aug-10 References Projected Gross Rev Req

A. Changed the title of "Reserve for Injuries & Damages" to "Reserve Funds (Non-Escrowed)". 39 of 53

1. Change is consistent with the change to Act. Gross Rev. Req. Wksht.

B. Corrected the references for each A&G item for line 5c through 5g. 40 of 53

C. Changed the line numbering to reflect the removal of the line for " In lieu of Tax".

D. Corrected the reference on page 41. 41 of 53

1. Corrected reference on line 1. ln 1

2. Removed the footnote "Q" in Accumulated Depreciation section, references notes for Act. Gross Revenue Req.

E. Changed the line numbering to reflect the removal of lines for common plant and the Transmission Expense section.

1. Change references to reflect line number change.

F. Changed the references to reflect the line numbering change for page 42. 42 of 53

1. Clarified the layout for Wage & Salary Allocator (WS) -added line 5a with calculation reference. ln 5a

2. Changed the line numbering to reflect the removal of common plant section.

3. Changed the references for line 19 & 20. ln 19 &20

Attachment 5 of 81



G. Changed the line numbers and page references for Allocator Section in the Footnotes on page 43. 43 of 53 ln 1-7

H. Change the Footnote -H for income tax to better present the federal tax inputs as well as development of the State Composite Tax rate. Added charles Adds

64 Projected Schedule 1 18-Aug-10 References Proj Schedule 1

A. Provided the additional line number references to specific worksheets. 44 of 53

65 P-1 (Proj Trans Plant) 18-Aug-10 References P-1 (Proj Trans. Plant)

A. Corrected the line numbering on page 45 45-46 of 53

B. Clarified the heading for each incentive project and type of project.

C. Clarified the heading for projected plant.

66 P-2 (Proj Exp & Rev. Credits) 18-Aug-10 References P-2 (Proj Exp & Rev. Credit)

A. Corrected the line numbering for line 6 through line 6e. 47 of 53

B. Renumbered lines to reflect the removal of a line for the "In Lieu of Tax"

C. Changed column numbering to correctly reflect column (4) and column (5).

67 Worksheet P-4 and P-5 18-Aug-10 ReferencesA. Minor corrections to descriptions. P-4( Proj. RTO Projects) 49-52 of 53

B. Minor corrections to descriptions. P-5( Proj. Sponsored Proj.) 53 of 53

68 ROE -Agreed to Rate 18-Aug-10 Term Sheet 1.E.1A. Changed ROE to 11.1% Act Gross Rev Req 7 of 53 ln 20

1. Gross Revenue Requirement 5 of 53 ln 29 37,228,807$ 35,765,971$ 2. Changed the Footnote P 8 of 53 Footnote P

B. Changed ROE to 11.1% Proj Gross Rev Rq 42 of 53 ln 20 38,962,969$ 37,438,368$

RoundingNet Effects of Changes 18-Aug-10

69 MJMEUC 9-9-10 Comments 9-Sep-10 MJMEUCA. GMO Template Comments & Conference Call -Sept 10

1. Actual Gross Revenue Requirements – what is the purpose of Column (4)? Can this be deleted?

a. Act Gross Rev Requirement -changed the column label and formula referrance to Excel Column G

b. Act Gross Rev Requirement column numbers more closely resemble the Projected GRR Wksht.

2. Actual Gross Revenue Requirements – P2, L3a – what is the reference for the amount in column 3?

4. Actual Gross Revenue Requirements – P2, L9, should the reference here be to “336.10.f” rather than “b, c and d.”?

5. Actual Gross Revenue Requirements – P2, L27, C2, suggest changing “sum lines 22-26” to “sum lines 22 to 26” consistent with the reference used at line 33

6. Worksheet A-6, line 9, column J, the line references back to Actual Gross Rev Req are incorrect. For example, the reference to LN 16 should be to LN 15.

7. Actual Sch 1 Rev Req – on line 1, the reference should be to Page 2, line 2, not Page 1, line 2.

8. 0RTO Project Smry – on line 8, a zero amount is deducted. Instead the applicable amount on line T1 should be deducted.

9. RTO Project Smry – on line 5, suggest deleting “(example ADIT)”

10. RTO Project Smry – on line 14, the reference should be to Line 3, not Line 5.

11. RTO Project Smry – on line 15, the reference should be to Page 4, not Page 2

12. Spon Project Smry -- on line 14, the reference should be to Line 3, not Line 9.

13. Spon Project Smry -- on line 15, the reference should be to Page 4, not Page 2.

3. Actual Gross Revenue Requirements – P2, L6, this line item should be allocated on the basis of allocator “TP” to be consistent with the manner in which transmission leases are allocated on line 3a.

Attachment 5 of 81



14. Spon Project Smry -- on line 16, is “(TU, page 1, line 23)” the correct reference for Sponsored Projects?

16. Projected Gross Rev Req – P2, L18, in the description, suggest striking “(sum lines 15 - 21).” That reference is incorrect and unneeded.

17. Projected Gross Rev Req – P3, L1, the reference “(Page 3, line 13, col. 5)” should be “(Page 3, Line 7, col. 3)”.

18. Projected Gross Rev Req – P3, L5, correct typo “Lline 4 divided by Line 1)” should be “(Line 4 divided by Line 1)”

19. Projected Gross Rev Req – P4, L5a, the reference should be to Column 7 not Column 6.

20. Projected Gross Rev Req – P5, Allocator GP, reference should be to Line 11 not Line 12.

21. Projected Gross Rev Req – P5, Allocator NP, reference should be to Line 23 not Line 26.

22. Projected Gross Rev Req – P5, Allocator DA, reference should be to Line 17 not Line 19.

70 KEPCO 9-Sep-10

A. GMO Template Comments & Conference Call -Sept 10

1. Page 3 -Why are there no Base Plan Gross Revenue Credits, given there were 2007 BPF projects?

2. Page 8 -Note E should have "integrated" inserted before "transmission."

3. Page 8 - Note H might be clearer if it specified how the factor "p" is derived.

4. Page 9 - It is unclear why there would not be PTP Service Credit revenues associated with Schedule 1 service for STF and NF transactions.

5. Page 10 - It is unclear why there would not be PTP Service Credit revenues associated with Schedule 1 service for STF and NF transactions.

a. Related issue -MPS Schedule 1 credits. Act Schedule 1 Rev Req. 9 of 53 ln 6 -$ 553,237$ b. The effects of MPS Schedule 1 Credits on Project Schedule 1 Rev Req Projected Schedule 1 Rev Req44 of 53 ln 6 -$ 553,237$ c. The effects of MPS Schedule 1 Credits and the reduction to the A-1 (Act. Rev Credit) with the resulting increase to Net Revenue Requirements A-1(Act. Rev Credit) 10 of 53 ln 39 7,186,520$ 6,633,283$ 6. Page 11 - Why are there no Base Plan Gross Revenue Credits, given there were 2007 BPF projects?

7. Page 13-14 - Why is there not a schedule that shows the detail for the beginning-of-year balances, similar to the one shown for end-of-year balances?

a. Inserted structure in the A-3, ADIT Wksht , for beginning balances at the detail level.

b. Both KEPCO & MJMEUC expressed opinion on detail & average of detail.

9. Page 15-Line numbers would help track the movement of data among the schedules.

11. Page 32-37- The 1.5 factor applied in deriving the "Projected Accum Depr" values needs explanation.

12. Page 38- Why are there no projected revenue credits for BPF Facilities (line 9)?

13. Page 43 -Note H might be clearer if it specified how the factor "p" is derived.

14. Page 47 -Why are there no projected revenue credits for BPF Facilities (lines 16-19)?

71 KMEA 9-Sep-10


72 FERC Staff 9-Sep-10


1. Worksheet A-6, line 9, column J, the line references back to Actual Gross Rev Req are incorrect. For example, the reference to LN 16 should be to LN 15.

73 Changes to Pagation and Exhibit References All Wkshts.

RoundingNet Effects of Changes 23-Sep-10

1. Footnote on Worksheet A-1 Revenue Credits, page 1 indicates that information came from the FERC Form 1. However, it does not reference the page and line numbers from the FERC Form 1. It would be helpful to see the references included in the Worksheet2. In general, it seems that there are very few references to the FERC Form 1 to indicate what page number and line numbers in the FERC Form 1 that input numbers were taken from. (I think we asked that more references to the FORM 1 be included earlier in

15. Projected Gross Rev Req – P2, L6, this line item should be allocated on the basis of allocator “TP” to be consistent with the manner in which transmission leases are allocated on line 3a.

8. Page 14- "Unrecovered Transmission CIAC" (line 10) is new, was not discussed as part of settlement, and either should be deleted or assigned to "100% NonTrans. Related" since by definition CIAC's are associated with customer specific direct assign

10. Page 31 -Why do the "Balanced Portfolio Projects," "ITP/Priority Project - 1" and "ITP/Priority Project - 2" columns have the same values, particularly given that no projects associated with the categories existed in 2008 or are projected for 2009

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