matrix of pro forma adjustments - indiana...felton oja 58 felton 0ja59 scott oja 71 scott 0ja42...

Petitioner's Confidential Exhibit No. 20-S2 (Redacted) of 887

Matrix of Pro Forma Adjustments

Adjustment Witness Question / Answer Rev lA-17 Westerhausen 0JA27 Rev 1B-17 Westerhausen 0JA28 Rev lC-17 Westerhausen 0JA29

Rev lD-17 Westerhausen 0JA30 Rev 1-18 Scott 0JA28

Rev 1-19 Scott 0JA28 Rev 1A-19R Westerhausen 0JA31 Rev 1B-19R Westerhausen 0JA32 Rev 1C-19R Westerhausen 0JA33 Rev 1D-19R Westerhausen 0JA36 Rev 1E-19R Westerhausen 0JA37 Rev 1F-19R Westerhausen 0JA38 Rev 1G-19R Westerhausen 0JA39 Rev 1H-19R Westerhausen 0JA40 Rev 11-19R Campbell 0JA53

Rev 1A-19SS Westerhausen 0JA41

REV 1B-19SS Westerhausen 0JA42 Rev 2-18 Scott OJA 71 Rev 2-19 Scott 0JA28

Rev 2-19R Campbell 0JA46 Rev 3-18 Scott 0JA28

Rev 3-19 Scott OJA 71 Rev 3-19R Shikany 0JA46

Rev 4-18 Scott O/A28

Rev 4-19 Scott 0JA28

Rev 4-19R Shikany 0JA47




Rev 6-19 Scott 0JA28 Rev 6A-19R Shikany 0JA48

Rev 6B-19R Shikany 0JA49

Rev 6C-19R Campbell 0JA53

Rev 7-17 Shikany 0JA51



Rev 7-19R Westerhausen 0JA43 Rev 8-18 Scott OJA 71

Rev 8-19 Scott OJA 71 Rev 8A-19R Campbell 0JA56

Rev 8B-19R Campbell 0JA53 Rev 9-18 Scott 0JA28

Rev 9-19 Scott OJA 71

Adjustment

Rev 9A-19R

Rev 98-19R

Rev 9C-19R

Rev 9D-19R

Rev 9E-19R

Rev 10-18

Rev 10-19

Rev 10-19R

Rev 11-18

Rev 11-19

Rev 12-18

Rev 12-19

Rev 13-17

Rev 13-18

Rev 13-19

Rev 13-19R

Rev 14-18

Rev 14-19

Rev 15-17

Rev 15-18

Rev 15-19

Rev 15A-19R

REV 158-19R

REV 16-18

REV 16-19

REV 16-19R

REV 16-1955

FP lA-17

FP 18-17

FP 1-18

FP 1-19

FP 1A-19R

FP 18-19R

FP 1C-19R

FP 1D-19R

FP 1E-19R

FP 1F-19R

FP 1G-19R

FP lA-1955

FP 2-18

FP 2-19

FP 2-19R

FP 3-18

FP 3-19

FP 3A-19R


Witness Question / Answer

Shikany O/A54 Shikany O/A55

Campbell O/A53 Shikany O/A57

Campbell O/A53

Scott O/A28

Scott O/A28 Shikany O/A59

Scott 0/A 71 Scott 0/A 71 Scott 0/A 71 Scott 0/A 71

Shikany O/A60 Scott 0/A 71

Scott 0/A 71 Shikany O/A61

Scott 0/A 71


Scott O/A28

Scott 0/A 71 Shikany O/A63 Shikany O/A64

Scott O/A28


Campbell O/A37

Westerhausen O/A27 Westerhausen O/A30

Scott O/A34

Scott O/A34

Westerhausen O/A31

Campbell O/A46

Westerhausen O/A33

Westerhausen O/A36

Westerhausen O/A37 Westerhauesn O/A39

Westerhausen O/A40

Westerhausen O/A41

Scott 0/A 71

Scott 0/A 71

Campbell O/A56

Scott 0/A 71

Scott 0/A 71

Shikany O/A80

Adjustment FP 3B-19R

OM 1-18

OM 1-19

OM 2A-17

OM 2A-18

OM 2B-18

OM 2B-19

OM 2C-18

OM 2C-19

OM 2D-18

OM 2D-19

OM 2E-17

OM 2E-18

OM 2E-19

OM 2E-19R

OM 2F-17

OM 2F-18

OM 2F-19R

OM 2G-18

OM 2G-19

OM 2G-19R

OM 2H-17

OM 2H-18

OM 2H-19R

OM 21-18

OM 21-19R

OM 21-19SS

OM 2J-18

OM 2J-19R

OM 2J-19SS

OM 2K-18

OM 2K-19R

OM 2L-17

OM 2M-19R

OM 2N-19R

OM 3-18

OM 3-19

OM 3-19R

OM 4-18

OM 4-19

OM 4A-19R

OM 4B-19R

OM 4-19SS

OM 5A-19R

OM 5-18



Campbell 0JA53

Scott 0JA42

Scott 0JA42

Felton 0JA42

Felton 0JA42

Felton 0JA43

Felton 0JA43 Felton 0JA44

Felton 0JA44

Felton 0JA45

Felton 0JA45

Felton 0JA46

Felton 0JA47

Felton 0JA47

Felton 0JA47

Felton 0JA48

Felton 0JA49

Felton 0JA49

Felton 0JA50

Felton 0JA50

Felton 0JA50


Felton 0JA51

Felton 0JA52


Felton 0JA54

Felton 0JA55 Felton 0JA55 Felton 0JA56

Felton 0JA56

Felton 0JA57

Felton OJA 58

Felton 0JA59

Scott OJA 71 Scott 0JA42

Shikany 0JA84

Scott 0JA42

Scott 0JA42

Shikany 0JA85

Felton 0JA60

Felton 0JA60

Shikany 0JA88 Felton 0JA61

Adjustment OM 5-19

OM 5B-19R OM 6A-19R OM 6B-19R OM 6C-19R

OM 7-17 OM 7-18 OM 7-19

OM 7-19R

OM 8-18 OM 8-19

OM 8-19R OM 9-18 OM 9-19

OM 9-19R OM 10-18 OM 10-19

OM 10-19R OM 11-17

OM 11-18 OM 11-19

OM 11-19R OM 12-17 OM 12-18

OM 12-19 OM 12-19R OM 13-18 OM 13-19

OM 13-19R OM 14-18 OM 14-19

OM 14-19R

OM 15-18 OM 15-19

OM 15-19R OM 16-17 OM 16-18 OM 16-19

OM 16-19R OM 17-18 OM 17-19

OM 17-19R OM 18-18 OM 18-19

OM 18-19R


Witness Question/ Answer Felton Q/A 61

Felton Q/A61 Shikany Q/A90 Shikany Q/A90 Shikany Q/A90

Taylor Q/A23

Scott Q/A42

Scott Q/A 71

Taylor Q/A30

Scott Q/A42

Scott Q/A 71

Shikany 0/A 93 Scott Q/A 71

Scott 0/A 71 Shikany Q/A94

Scott Q/A42

Scott 0/A 71 Shikany Q/A 95 Shikany Q/A96

Scott Q/A42

Scott Q/A 71

Shikany 0/A 97 Shikany Q/A98

Scott Q/A42

Scott 0/A 71 Shikany Q/A 99

Scott Q/A42

Scott Q/A42

Shikany Q/A 100

Scott Q/A42

Scott Q/A 71

Shikany Q/A 101

Scott Q/A42

Scott Q/A42

Shikany Q/A 102

Shikany Q/A 103

Scott Q/A 71

Scott Q/A 71

Shikany Q/A 104

Scott Q/A 71

Scott Q/A 71

Shikany Q/A 105

Scott Q/A 71

Scott 0/A 71 Shikany 0/A 106

Adjustment

OM 19-18

OM 19-19

OM 19-19R

OM 20-17

OM 21-17

OM 21-18

OM 21-19

OM 21A-19R

OM 21B-19R

OM 21C-19R

OM 22-17

OM 23-18

OM 23-19

OM 23-19R

OM 23-19SS

DEPR 1-18

DEPR 1-19

DEPR 1A-19R

DEPR 1B-19R

DEPR 2-18

DEPR 2-19

DEPR 2-19R

DEPR 3-18

DEPR 3-19

DEPR 3-19R

DEPR 4-17

AMTZ 1-18

AMTZ 1-19

AMTZ 1-19R

AMTZ 2-18

AMTZ 2-19

AMTZ 2A-19R

AMTZ 2B-19R

AMTZ 3-17

AMTZ 3-18

AMTZ 3-19

AMTZ 3-19R

AMTZ 4-19R

AMTZ 5-19R

AMTZ 6-19R

AMTZ7-19R

AMTZ 8-17

AMTZ 8-18

AMTZ 9-19R

AMTZ 10-19R



Scott 0/A 71

Scott 0/A 71 Shikany 0/A 107

Shikany 0/A 108 Shikany 0/A 109

Scott O/A42

Scott O/A42

Shikany 0/A 110

Shikany 0/A 111

Campbell O/A53 Shikany 0/A 113

Scott 0/A 71

Scott O/A42

Scott O/A44

Scott O/A45

Shikany 0/A 118

Shikany 0/A 119

Shikany 0/A 120

Shikany 0/A 121

Shikany 0/A 122

Shikany 0/A 123

Shikany 0/A 124

Shikany 0/A 125

Shikany 0/A 126

Shikany 0/A 127

Shikany 0/A 128

Shikany 0/A 129

Shikany 0/A 130

Shikany O/A131

Shikany 0/A 132

Shikany 0/A 133

Shikany 0/A 134

Shikany 0/A 135

Shikany 0/A 136

Scott 0/A 71 Scott 0/A 71

Shikany 0/A 139


Shikany 0/A 142



Shikany 0/A 147

Adjustment

AMTZ 11-19R

AMTZ 12-19R

OTX 1-17

OTX 1-18

OTX 1-19

OTX 1-19R

OTX 2-17

OTX 2-18

OTX 2-19

OTX 2-19R

OTX 3-17

OTX 4-18

OTX 4-19

OTX 4-19R

OTX 5-18

OTX 5-19

OTX 5-19R

OTX 5-1955

ITX 1-19R

ITX 1-1955

PF 1

PF 2

PF 3

PF 4

RB 1-18

RB 1-19

RB 2-18

RB 2-19R

RB 3-18

RB 3-19

RB 4-19R

RB 5-18

RB 5-19

RB 6-19R

RB 7-18

RB 7-19

RB 7-19R

RB 8-18

RB 8-19

RB 9-19R

RB 10-17A

RB 10-17B

RB 10-18

RB 10-19

RB 11-18



Shikany 0/A 148 Shikany 0/A 149 Shikany 0/A 151

Scott O/A50 Scott O/A50

McCuen O/A25

Shikany 0/A 153

Scott 0/A 71

Scott 0/A 71

Shikany 0/A 154

Shikany 0/A 155

Scott O/A50

Scott O/A50

McCuen O/A26

Scott 0/A 71

Scott 0/A 71

Shikany 0/A 157

Shikany 0/A 158

McCuen O/A30

McCuen O/A30 Shikany 0/A 161

Shikany 0/A 161

Shikany 0/A 161

Shikany 0/A 161

Shikany 0/A 163

Shikany 0/A 163

Shikany 0/A 163

Shikany 0/A 164

Shikany 0/A 163

Shikany 0/A 163

Shikany 0/A 182

Shikany 0/A 165

Shikany 0/A 165

Shikany 0/A 170

Shikany 0/A 165

Shikany 0/A 165

Shikany 0/A 164

Shikany 0/A 165

Shikany 0/A 165

Shikany 0/A 187

Shikany 0/A 189

Shikany 0/A 189

Shikany 0/A 189

Shikany 0/A 189

Shikany 0/A 190

Adjustment RB 11-19 RB 12-18 RB 12-19

RB 13-18 RB 14-18 RB 14-19 RB 15-18 RB 15-19

RB 15-19R RB 16-18 RB 16-19

RB 16-19R RB 16-19SS

cs 1-18 cs 1-19

CS 1-19R cs 2-18

cs 2-19 CS-3-18

CS-3-19 cs 4-18 cs 4-19

CS 4-19R cs 5-18 cs 5-19

CS 5-19R cs 6-18 cs 6-19

CS 6-19R

cs 7-18 cs 7-19



Shikany 0/A 190 Shikany 0/A 191 Shikany 0/A 191 Shikany 0/A 192 Shikany 0/A 193 Shikany 0/A 193

Scott Q/A62

Scott O/A62 Shikany 0/A 194

Scott Q/A62

Scott Q/A62


Scott O/A68 Scott Q/A68

Shikany 0/A 206 Scott Q/A68 Scott Q/A68 Scott 0/A 71

Scott 0/A 71 McCuen O/A31 McCuen O/A31 Shikany 0/A 207 Shikany 0/A 208 Shikany 0/A 208 Shikany 0/A 209

Scott Q/A68

Scott O/A68 Shikany 0/A 210 McCuen Q/A32

McCuen Q/A32

Line

No.

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32


Northern Indiana Public Service Company LLC

Proforma Adjustment to Operating Revenue

Twelve Months Ending December 31, 2019

Workpaper REV 1

Page[.1]

This proforma adjusts the twelve months ended December 31, 2017 operating revenue to reflect budgeted changes for the twelve months ending December 31, 2018 and December 31, 2019.

Page

Description Adjustments Amount Reference

A B C D

2017 Retail Sales Revenue $ 1,564,885,097 [.4]

Normalization Adjustments

Weather Normalization REV 1A-17 1 $ 5,966,365

Normalization for Tax Reform REV 1B-17 1 (44,149,890)

Remove One-time Item REV 1C-17 1 119,842

Large Industrial Customer Migration REV 1D-17 1 (352,249)

Total Normalization Adjustments $ (38,415,932)

2017 Normalized Retail Sales Revenue $ 1,526,469,165

2018 Forecasted Retail Sales Revenue

lncrease/(Decrease) in Normalized Historical Base Period 2017 to Forward 2018 Period REV 1-18 (17,260,169)

Retail Sales Revenue - Forecasted Jan-Dec 2018 $ 1,509,208,996 [.4]

2019 Forecasted Retail Sales Revenue

lncreasel(Decrease) in Forward 2018 Period to Forward 2019 Test Year REV1-19 10,849,568

Retail Sales Revenue - Forecasted Jan-Dec 2019 $ 1,520,058,564 [.4]

2019 Ratemaking Retail Sales Revenue

Ratemaking Adjustments

Weather Normalization REV 1A-19R 1 (933,450)

Tax Reform REV 1B-19R 1 18,683

Pricing Model Update REV 1C-19R 1 (45,774,762)

Large Industrial Customer Migration REV 1D-19R 1 (76,792,660)

Small Industrial Customer Migration REV 1E-19R 1 (570,898)

EDR REV 1F-19R 1 4,507,281

Street Lighting REV 1G-19R 1 (1,488,190)

Rate 742 REV 1H-19R 1 (7,100)

Removal of RTO from Base Rates REV 11-19R 1 (16,528,125)

2019 Ratemaking lncrease/(Decrease) $ (137,569,221)

2019 Ratemaking Retail Sales Revenue $ 1,382,489,343

Service Structure Adjustments

Industrial Fuel - New Service Structure REV 1A-19SS 1 (83,630,802)

Removal of Back-up and Maintenance - New Service Structure REV 1B-19S5 1 (3,000,000)

2019 New Service Structure lncrease/(Decrease) $ (86,630,802)

2019 New Service Structure Retail Sales Revenue $ 1,295,858,541

Footnote 1: For further detai I on 2017 normalization aJj ustrnents and 2019 ratemaki ng and service structure aJj ustrnents,

pl ease see specific work papers refer meed in column B.

Petitioner's Confidential Exhibit No. 20-S2 (Redac )

of 887

PEOPLESOFT Workpaper REV 1

Northern Indiana Public Service Company LLC Page [.2] Gas & Electric Rev~kWh-DTH

Segment: Electric

Year of: 2017

For Internal Use Only

YTD Electric Revenue ($) by Cost Object

Cost

Object Description Revenue & Stats Reversal of Unbilled Setup Unbilled other TOTAL

Retail Revenue Forfeited Discounts Electric

RE01 $ 476,417,114.36 A RES0 $ 4,154,025.39 p

RE01 RESIDENTIAL - GENERAL SERVICE $ 484,502,200.18 $ (222,885,838.01) $ 223,363,530.63 $ (8,562,778.44) $ 476,417,114.36 A RE02 (808.48) B Total $ 4,154,025.39

RE02 RESIDENTIAL- HOME HEATING $ (811.76) $ $ $ 3.28 $ (808.48) B RE03 429,664.47 C Budget $ 4,281,934.70 [,3]

RE03 RESIDENTIAL - FARM SERVICE $ 437,733.92 $ $ $ (8,069.45) $ 429,664.47 C RE04 455,422,887.23 D Variance $ 127,909.31 [.4] RE04 COMMERCIAL - GENERAL SERVICE $ 465,393,949.48 $ (183,190,828.78) $ 182,759,766.85 $ (9,540,000.32) $ 455,422,887.23 D REOS 43,741,612.46 E REOS COMMERCIAL-DEMAND over 1000KW $ 44,292,626.58 $ (15,008,986.14) $ 15,145,206.10 $ (687,234.08) $ 43,741,612.46 E RE06 2,050,805.17 F Misc. Service Revenue RE06 COMMERCIAL - SPACE HEATING $ 2,110,307,96 $ (683,323.64) $ 695,188.33 $ (71,367.48) $ 2,050,805.17 F RED? 106,556,093.65 G R827 $ 44,124.00 AA

RED? INDUSTRIAL $ 108,699,099,56 $ (80,024,807.81) $ 79,920,214.63 $ (2,038,412.73) $ 106,556,093.65 G RE08 604,895,328.04 H R829 157,274.62 AB

RE08 INDUSTRIAL-DEMAND over 1 000KW $ 607,140,637.33 $ $ $ (2,245,309.29) $ 604,895,328.04 H RE09 10,115,520.82 I R833 54,010.00 AC RE09 PUBLIC STREET-HIGHWAY LGHTNG $ 10,115,520.82 $ $ $ $ 10,115,520.82 I RE16 2,448,720.66 J R838 562,599.70 AF RE16 OTHER SALES TO PUBLIC AUTHORTS $ 2,496,545.92 $ (934,239.09) $ 929,155.66 $ (42,741.83) $ 2,448,720.66 J RE17 2,249,311.51 K R839 122,483.26 AG

RE17 SALES TO RAILROADS-RAILWAYS $ 2,249,311.51 $ $ $ $ 2,249,311.51 K RE22 (5,822,554.93) M Total $ 940,491.58

RE19 Sales for Resale-Power Auth $ 10,910,099.99 $ $ $ $ 10,910,099,99 L RE23 25,123.76 N Budget $ 940,491.58 [.3] RE22 ECONOMIC DEVELOPMENT $ (4,410,293.16) $ $ $ (1,412,261.77) $ (5,822,554.93) M R810 (5,244,557.25) R Variance $ RE23 PERSONAL ELECTRIC VEHICLE $ 25,917.98 $ $ $ (794.22) $ 25,123.76 N R821 18,380,410.70 V RE24 PURCHASED FEED IN TARIFF $ (14,932,469.78) $ $ $ 14,932,469.78 $ R825 5,303,925.18 y Rent RE25 DSM Opt Out Charge $ (241,246.32) $ $ $ 241,246.32 $ R841 36,500,545.86 AH $ RES0 Forfeited Discounts Electric $ 4,152,559.31 $ $ $ 1,466.08 $ 4,154,025.39 p R845 (7,472,730.11) AL Total $ RE99 MISCELLANEOUS $ 17,462.40 $ $ $ 14,389.77 $ 31,852.17 Q Total $ 1,745,996,413.10 Budget $ 2,394,616.29 [.3]

Electric Sales $ 1,722,959,151.92 $ (502,728,023.47) $ 502,813,062,20 $ (9,419,394.38) $ 1,713,624,796.27 Budget 1,745,868,503.79 [.3] Variance $ 2,394,616.29 AN

Variance $ (127,909.31) [.4]

Other Electric Revenue

R810 FAG-Other $ $ $ $ (5,244,557.25) $ (5,244,557.25) R Off System Sales P&L R823 138,244.15 w R817 Sales for Resale $ $ $ $ $ s R819 $ 724,296.66 T R824 7,099,190.00 X R819 MISO Day 3 Sales for Resale $ $ $ $ 724,296.66 $ 724,296.66 l Total $ 724,296.66 R826 (1,807,395.92) z R820 MISO Transmission-Sch 9 $ $ $ $ 2,726,591.58 $ 2,726,591.58 u Budget 724,296.66 [.3] R836 4,462,571.39 AE I .4 J R821 MVP 765 Greentown $ $ $ $ 18,380,410.70 $ 18,380,410.70 V Variance $ R842 4,315,622.86 Al [4]

R823 Purchased Materials $ 68,809.15 $ $ $ 69,435.00 $ 138,244.15 w R843 3,383,524.18 AJ R824 RA Tracker Deferral $ $ $ $ 7,099,190.00 $ 7,099,190.00 X R844 13,770.00 AK R825 RTO Tracker $ $ $ $ 5,303,925.18 $ 5,303,925.18 y Transmission Total $ 17,637,378.83

R826 RTO Tracker Deferral $ $ $ $ (1,807,395.92) $ (1,807,395.92) z RE19 $ 10,910,099,99 L Budget 17,634,034.20 [.3]

R827 Temporary Service $ 44,124.00 $ $ $ $ 44,124.00 AA R820 2,726,591.58 u Variance $ (3,344.63) [.4]

R829 Theft of Service $ 157,274.62 $ $ $ $ 157,274.62 AB R834 846,158.32 AD

R833 Turn On Charge $ 54,010.00 $ $ $ $ 54,010.00 AC Total $ 14,482,849.89 Sum Total 1,783,935,455.45 AM

R834 Wabash Valley $ $ $ $ 846,158.32 $ 846,158.32 AD Budget 14,486,194.52 [.3] Sum Budget 1,786,330,071,74 [.3]

R836 DSM Lost Margin $ $ $ $ 4,462,571.39 $ 4,462,571.39 AE Variance $ 3,344.63 [.4] Variance 2,394,616.29 AN R838 Customer Reconnect-Shut Off $ 562,599.70 $ $ $ $ 562,599.70 AF

R839 Service Charge Returned Checks $ 122,483.26 $ $ $ $ 122,483.26 AG

R841 MVP 345 Topeka $ $ $ $ 36,500,545.86 $ 36,500,545.86 AH

R842 MVP Adjustments $ $ $ $ 4,315,622.86 $ 4,315,622.86 Al

R843 DRR 681-456 $ $ $ $ 3,383,524.18 $ 3,383,524.18 AJ

R844 AMR Opt-Out $ 13,770.00 $ $ $ $ 13,770.00 AK

R845 DRR 681-442 $ (4,089,274.17) $ $ $ (3,383,455.94) $ (7,472,730.11) AL

other $ (3,066,203.44) $ $ $ 73,376,862.62 $ 70,310,659.18

Total Sales $ 1,719,892,948.48 $ (502,728,023.47) $ 502,813,062.20 $ 63,957,468,24 $ 1,783,935,455.45 AM


Electric Fuel Cost

Twelve Months Ended December 31, 2017

Line 2017

No. Segment Account January February March April May June

50101000- Fuel-Steam Prod-Trackabli $ 20,015,056 $ 19,610,821 $ 19,942,080 $ 17,829,905 $ 12,036,851 $ 11,984,129 $

50102000- Fuel-Steam Prod-Trackabl< 358,260 208,473 210,764 227,409 142,936 323,656

54700000- Fuel for Gen Station 7,082,034 5,264,107 7,055,960 5,207,361 4,882,282 6,341,304

55500000 * Electric Purchased Power (92,093) 212,232 529,161 {25,634) (53,750) {125,537)

55500010- Electric Purch Power-Capa 121,552 90,596 121,075 143,655 85,124 81,075

55500020- Electric Purch Power Tarift 1,165,532 940,566 1,550,034 1,768,788 1,239,394 1,672,895

55500030- Elec Purch Pwr MJSO Trad 10,495,072 5,651,944 9,116,693 11,315,337 34,277,816 34,935,493

55500031- Elec Pur Pwr MISO NonTra (288,529) (315,006) (368,585) (619,026) (1,269,660) (1,194,623)

55500171- Elec Purch Pwr MISO Sett!< (584,761) (528,172) (584,761) (565,898) (584,761) (18,540)

10 E 55500447 * Elec Pur Pwr MISO Sale fo1 23,778 334,239 36,731

11 E 55500536 - Excess Congestion Fund (561,516) 0 0

12 E 55502912 - Elec Purch Pwr Bilateral Tr 1,322,692 1,551,958 1,493,070 1,397,506 1,350,658 960,539

13 E 55502914 - Elec Purch Pwr Bilatl Non-· (4,442) (1,242) (3,383) (1,938) (2,329) (2,940)

14 Electric Fuel Cost Total $ 39,614,149 $ 33,Q~_l?,518 $ 39,062,108 $ 36,152,680 $ 52,104,561 $ 54,957,452 $

Petitioner's Confidential Exhibit No. 20-S2 (Redacl of 887

Workpaper REV 1

Page[.zl

Twelve Months Ended

July August September October November December December 31, 2017

22,069,323 $ 19,963,477 $ 19,028,825 $ 14,333,413 $ 12,973,803 $ 15,947,780 $ 205,735,463

379,823 390,687 351,666 180,630 292,513 356,746 3,423,562

7,248,461 6,519,203 6,348,263 5,595,238 6,517,345 7,415,077 75,476,635

173,275 313,942 97,305 136,507 315,499 144,045 1,624,954

132,915 120,647 147,875 119,012 115,880 105,568 1,384,975

1,942,326 1,753,432 1,910,548 1,458,224 1,290,613 1,143,417 17,835,767

15,022,654 12,351,738 15,913,289 12,713,795 13,746,179 9,947,511 185,487,522

(786,701) (299,218) (532,265) (638,417) (647,487) (486,642) (7,446,158)

(19,158) (19,158) (18,540) (19,158) (18,540) (19,158) (2,980,606)

176,865 152,682 724,297

0 0 0 0 0 0 (561,516)

626,990 771,743 1,122,283 1,661,072 1,696,990 1,669,427 15,624,927

(2,676) (4,729) (1,563) (1,032) (2,065) (2,320) (30,659)

46,787,233 $ 41,861,764 $ 44,544,550 $ 35,539,283 $ 36,280,730 $ 36,374,133 $ 496,299,162 (.1], [.3]


Northern Indiana Public Service Company LLC Budget December 31, 2017, 2018 and 2019

NEi GAAP

Actual

Final

NIPSCO Electric

FY2017

TotalYear

REiail Revffiue $ 1,745,868,504

Tracker Revff!ue

Subtotal $ 1,745,868,504

Off System Sales P& L 724,297 Transmisson 14,486,195

487 Forfeite::l Diocounts 4,281,935

488 Mis:ellaneous Servioe Revffiue 940,492

493 Rffit Revffiue 2,394,616 Revffiue 495 17,634,034

Other Revffiue $ 25,251,077

Gross Revffiue $ 1,786,330,072 Cost of Gas'Fuel 492,711,296

NEi Revff!Ue $ 1,293,618,776

Per BudgEi $ 492,711,296 Per Peopl es:Jft 496,299,162

Subtotal $ (3,587,866) lntercompany Revffiue 3,587,866

Variance (0)

NEi GAAP

AFP

Final

NIPSCO Electric

FY2018

TotalYear [.2], [.4] $ 1,512,650,916

180,765,281

$ 1,693,416,197 [.2], [.4] 4,741,390 [.2], [.4] 14,128,404 [.2], [.4] 4,017,218 [.2], [.4] 787,251 [.2],[.4] 2,400,000 [.2], [.4]

$ 7,204,469 [.2], [.4] $ 1,719,490,460 [.4], A 481,590,258

$ 1,237,900,202

A

[.2a], [.4]

[.4]

[.S]

[.5]

[.5]

[.5]

[.5]

[.5]

[.5]

[.3a], [.S]

[.S]

Workpaper REV 1

Page [.3]

NEi GAAP

AFP

Final

NIPSCO Electric

FY2019

TotalYear

$ 1,524,541,749

225,635,179

$ 1,750,176,928 [.Sa]

4,741,390 [.Sa]

14,199,538 [.Sa]

4,017,218 [.Sa]

807,302 [.Sa]

2,400,000 [.Sa]

$ 7,224,520

$ 1,776,342,376 [.Sa]

486,393,871 [.3a], [.Sa]

$ 1,289,948,505 [.Sa]


Cost of Goods Sold

2018 and 2019 Pricing Model Excerpt

2018 Line Description January

Class

February

Residential $ 9,458,699 $ 8,480,(X:}1

10 11

Commercial

Small Industrial Large Industrial Public Authorities

Railroads Lighting Electric Interdepartmental Capacity Purchases Total Res. Margin

9,196,171 9,283,292

4,609,676 4,901,230 17,333,156 16,515,327

53,636 53,564

64,852 55,655 na,ng 148,455 41,787 12,164

__!_____4Q,936,757 $ 39,449,687

March April May June

$ 7,624,231 $ 6,438,584 $ 6,2n,409 $ 9,148,484 8,424,894 8,653,467 5,253,439 4,841,490 5,013,486

17,769,836 16,276,886 17,514,646 58,248 52,649 48,643 54,516 47,481 46,017

154,378 127,223 121,469 52,273 81,609 192,3n

$ 40,115,405 $ 36,290,817 $ 37,867,413 $

July

7,888,095 $

9,718,011 5,177,137

16,477,277 49,393

46,793 108,466

165,055 66,000

39,696,227 $

Petitioner's Confidential Exhibit No. 20-S2 (Redac, of 887

August September October

11,649,855 $ 11,576,381 $ 8,820,155 $ 6,845,822 11,149,740 11,107,250 9,525,656 8,701,273 5,373,948 5,276,869 4,740,871 4,831,306

18,000,702 16,692,466 15,512,047 17,019,401

49,957 44,934 41,nS 41,577 54,497 49,129 43,066 45,282

124,479 128,074 129,206 158,286

25,030 46,344 28,550 35,096

66,000 66,000 66,000 66,000 46,494,208 $ 44,987,445 $ 38,907,325 $ 37,744,044

Workpaper REV 1

Page [,3a]

November December 2018 Total

$ 6,481,574 $ 8,212,335 $ 99,753,141

8,785,789 9,383,859 113,077,886 4,753,301 4,842,175 59,614,929

16,878,054 19,006,968 204,996,667 40,790 49,723 584,891

47,053 60,521 614,862 167,686 193,297 1,739,797

32,397 33,405 746,085 66,000 66,000 462,000

$ 37,252,644 $ 41,848,284 $ 481,590,258 [.3]

Northern Indiana Public Service Com pan

Cost of Goods Sold


Line

10

11

Description

Class Residential

Commercial

Small Industrial Large Industrial Public Authorities

Railroads Lighting Electric Interdepartmental

Capacity Purchases Total Res. Margin

2019 January February

$ 9,831,919 $ 8,745,907 9,624,070 9,640,354 4,778,071 5,040,621

17,966,347 16,985,026

55,596 55,088

67,221 57,237 178,505 147,071 43,313 12,510

125,000 125,000 $ 42,670,043 $ 40,808,814


$ 7,775,038 $ 6,572,659 $ 6,304,837 $ 9,394,485 8,661,017 8,753,314

5,342,116 4,928,185 5,020,923 18,069,786 16,668,351 17,540,528

59,232 53,592 48,715 55,437 48,331 46,086

151,219 124,746 117,182 53,155 83,070 192,662

125,000 125,000 125,000 $ 41,025,467 $ 37,164,951 $ 38,149,247 $

July

7,938,720 $

9,850,969 5,195,299

16,535,079 49,566

46,957 104,849

165,634 125,000

40,012,072 $

Petitioner's Confidential Exhibit No. 20-S2 (Redac. 1


11,816,515 $ 11,708,480 $ 8,849,800 $ 6,405,821 11,391,793 11,316,861 9,628,951 8,203,366

5,434,982 5,321,463 4,742,808 4,507,392 18,205,141 16,833,532 15,518,386 15,878,340

50,524 45,313 41,792 38,790 55,116 49,545 43,083 42,246

121,270 124,413 124,512 142,251

25,314 46,735 28,561 32,743

125,000 125,000 125,000 125,000 47,225,655 $ 45,571,343 $ 39,102,894 $ 35,375,948

November

$ 6,438,034

8,793,179

4,707,283 16,714,651

40,395 46,598

159,964 32,083

125,000

$ 37,057,187

of 887

Workpaper REV 1

Page [.3a]

December 2019 Total

$ 8,277,292 $ 100,665,022 9,530,821 114,789,181

4,865,835 59,884,978

19,099,841 205,915,007

49,966 588,570 60,816 618,673

187,109 1,683,091

33,668 749,349

125,000 1,500,000

$ 42,230,249 $ 486,393,871 [.3]

Northern Indiana Public Service Company LLC Reconciliation of Electric Revenue Between Financial Planning and Revenue Module Based on PeopleSoft Twelve Months Ended December 31, 2017

Net GAAP

Actual Final NIPSCO Electric

""' FY2017

No, Subcomponent TotalYear Tracker Revenue DSM Revenue lnterdepartment MVP Tracker Transmission

A • C D E F G

1 Reti31Rwaiue $ 1,745,868,504 {.3] $ (113,848,760) $ (13,781,831) $ (54,880,957)

2 (4)edtyA..lrdiaoos ECRTrrlEr 88,725,981 FMCTrrler (166,499)

5 TDSICTrrler 5,358,990 6 RTOTrrler 19,930,288 7 DSfv1 Re,.rerue 18,244,402

8 lnlErd~rtrraitSaes 3,587,866 9 01f SjSlem Sales P& L 724,297 [.3)

10 MVPTrrlE!f 59,196,579 11 Tra-s-riS::ion 14,486,195 [,3] (3,345)[.2)

12 487 For1eit00 Dis:::ounts 4,281,935 [,3)

13 488Mis::.SefviceRe;erue 940,492 [.3)

14 493R011Re;erue 2,394,616 [ . .:!)

15 Re;EnJe495 17,634,034 [,3) (4,462,571) (.2] (4,315,623) [,2] 3,345 [,2]

16 DEJrard Respon93 Rerource

17 Gross Revenue $ 1,786,330,072 [.3) $ $ $ 3,587,866 $ $

18 CostofGs'Fua 492,711,296 [,.:!] 3,587,866 19 NetRevenue $ 1,293,618,776 _$_ $ I $ $

Forfeited MISO

~ Revenue

H I

$ (5,176,016) $

{127,909) [.2]

127,909 {,2] 5,176,016

---_1 __ ._ $ $

I . I I

Petitioner's Confidential Exhibit No. 20-S2 (Redac J

of 887

Net

FERC Actual Final

Demand NIPSCO Electric

Response FY2017

Deferred Resource GAAP ONLY TotalYear Difference

J K L M=BthruL N=O·M

5,291,794 $ 1,411,875 $ 1.564,884,610 $ 487 $

88,725,981 18361 (166,499)

5,358,990 (1)

19,930,288 18,244,402 350 3,587,866

724,297 59,196,579 14,482,850 4,154,025

940,492 2,394,616

(5,291,794) (3,383,524) 5,487,792 3,383,524 3,383,524

$ $ 1,411,875 $ 1,791,329,813 $ $

496,299,162 . $ $ 1,411,875 $ 1,295,030,652 $

Net GAAP

AFP Final NIPSCO Eli!ctric

Revenue FY2018

Module TotalYear

0 p

1,564,885,097 [.11 $ 1,509,208,995 [.1] 462,COO

88,725,145 42,062,738

(166,499) 7,536,671 5,358,989 23,289,137

19,930,288 26,224,892

18,244,752 16,158,929

3,587,866 2,979,921

724,297 4,741,390 59,196,579 65,492,914 14,482,850 14,128,404 4,154,025 4,017,218

940,492 787,251 2,394,616 2,400,000 5,487,792 3,383,524

1.791,329,813 I $ 1,719,490,460 [.5)

496,299,162 481,590,258 [.SJ 1,295,030,651 I $ 1,237,900,202 [.5]

WorkpaperREVl

Page{,41

Net

GAAP

AFP Final NIPSCO Electric

FY2019

TotalYear

Q

$ 1,520,058,564 [.lj

1,500,000 41,255.630 23,006,218 38,117,551 30,640,592

21,139,310 2,983,185 4,741,390

71,475,879 14,199,538

4,017,218 807,302

2,400,000

$ tnS,342,376 [.Sa)

486,393,871 [.Sa]

$ 1,289,948,505 [.Sa)


Workpaper REV 1

Page [.5]

Northern Indiana Public Service Company LLC Residential, Commerical, Industrial Revenue Budgets 2018 Budget

Line Description Margin Fuel Costs Revenue

Residential $ 325,443,366 [.6] 99,753,141 [.3a] 425,196,507

2 Commercial 323,589,920 [.7] 113,077,886 [.3a] 436,667,806

3 Small Industrial 131,505,396 [.8] 59,614,929 [.3a] 191,120,325

4 Large Industrial 237,949,762 [.9] 204,996,667 [.3a] 442,946,429

5 Tracker Revenue 180,765,281 [.10] 180,765,281

Public Authorities 1,491,163 [.11] 584,891 [.3a] 2,076,054

7 Railroads 1,446,682 [.12] 614,862 [.3a] 2,061,544

8 Lighting 7,400,533 [.12] 1,739,797 [.3a] 9,140,330

9 Electric Interdepartmental 2,233,836 [.13] 746,085 [.3a],[.13] 2,979,921 [.13]

10 Capacity Purchases 462,000 [.3a] 462,000

11 $ 1,211,825,939 481,590,258 1,693,416,197 [.3]

12 Off-System 4,741,390 4,741,390

13 Transmission 14,128,404 14,128,404

14 Forfeited Disc. 4,017,218 4,017,218

15 Misc. Svs Rev 787,252 787,251

16 Rent Revenue 2,400,000 2,400,000 17 Total $ 1,237,900,203 [.3] [.4] $ 481,590,258 [.3], [.3a], [.4] $ 1,719,490,460 [.3] [.4]


Workpaper REV 1

Page [.Sa]



Residential $ 327,157,871 [.6] 100,665,022 [.3a] 427,822,893

Commercial 327,488,750 [.7] 114,789,181 [.3a] 442,277,931

3 Small Industrial 131,778,732 [.8] 59,884,978 [.3a] 191,663,710

4 Large Industrial 239,105,805 [.9] 205,915,007 [.3a] 445,020,812

5 Tracker Revenue 225,635,179 [.10] 225,635,179

Public Authorities 1,512,159 [.11] 588,570 [.3a] 2,100,729

Railroads 1,461,932 [.12] 618,673 [.3a] 2,080,605

8 Lighting 7,408,793 [.12] 1,683,091 [.3a] 9,091,884

9 Electric Interdepartmental 2,233,836 [.13] 749,349 [.3a],[.13] 2,983,185 [.13]

10 Capacity Purchases 1,500,000 [.3a] 1,500,000

11 $ 1,263,783,057 486,393,871 1,750,176,928 [.3]

12 Off-System 4,741,390 4,741,390

13 Transmission 14,199,538 14,199,538

14 Forfeited Disc. 4,017,218 4,017,218

15 Misc. Svs Rev 807,302 807,302

16 Rent Revenue 2,400,000 2,400,000 17 $ 1,289,948,505 [.3] [.4] $ 486,393,871 [.3], [.3a], [.4] $ 1,776,342,376 [.3] [.4]

Petitioner's Confidential Exhibit No. 20-S2 (Redac I

of 887

Workpaper REV 1

Page [,6]


Revenues: Residential


2018 Line Description January February March April May June July August September October November December 2018 Total

Customer Charge

611GS 5,765,101 5,732,194 5,735,366 5,736,644 5,739,092 5,741,524 5,743,742 5,747,541 5,748,823 5,752,982 5,756,387 5,757,486 68,956,881 3 650

4 655

660

Energy Charge

611 GS 22,440,310 19,306,263 18,908,020 16,513,496 17,840,373 23,386,843 30,561,296 28,100,163 20,632,822 16,797,696 18,183,375 22,671,493 255,342,150 8 Misc

Rate 1750 3,179 2,485 1,251 761 582 100 113 178 349 9,000

10 Rate 650 731 681 709 702 481 607 617 609 637 674 642 647 7,736 11 Rate655 46 42 46 45 41 45 46 45 46 48 46 47 543 12 Rate660 98,038 91,437 95,042 93,968 83,960 92,378 92,776 93,619 93,813 97,152 96,940 97,932 1,127,056 13 Total Res. Margin $ 28,307,406 $ 25,133,102 $ 24,740,434 $ 22,345,616 $ 23,664,530 $ 29,221,496 $ 36,398,477 $ 33,942,091 $ 26,476,319 $ 22,648,901 $ 24,037,390 $ 28,527,604 $ 325,443,366 [.SJ

14 Residential Summary

15 Rate 7111611 28,205,411 25,038,457 24,643,386 22,250,140 23,579,466 29,128,366 36,305,038 33,847,704 26,381,644 22,550,678 23,939,761 28,428,978 324,299,031

16 Rate 650 731 681 709 702 481 607 617 609 637 674 642 647 7,736

17 Rate 655 46 42 46 45 41 45 46 45 46 48 46 47 543

18 Rate 660 98,038 91,437 95,042 93,968 83,960 92,378 92,776 93,619 93,813 97,152 96,940 97,932 1,127,056 19 Rate 1750 3,179 2,485 1,251 761 582 100 113 178 349 9,000 20 Total Res. Margin 28,307,406 25,133,102 24,740,434 22,345,616 23,664,530 29,221,496 36,398,477 33,942,091 26,476,319 22,648,901 24,037,390 28,527,604 325,443,366

Petitioner's Confidential Exhibit No. 20-S2 (Redac I

of 887

Workpaper REV 1

Page [.6] Northern Indiana Public Service Compan

Revenues: Residential



Customer Charge

611 GS 5.758,448 5,758,818 5,762.119 5,763,470 5.766,033 5,768.593 5.770,898 5.774,854 5,776,209 5,780,525 5,784,087 5,785,245 69,249,300 3 650

4 655

660

Energy Charge

611 GS 23,243,049 19,361,165 18,962,097 16,560,948 17,891,923 23,454,852 30,650,612 28,182,969 20,693,937 16,841,672 18,233,881 22,687,130 256,764,236 8 Misc

Rate 1750 3,179 2,485 1,251 761 582 100 113 178 349 9,000 10 Rate 650 731 681 709 702 481 607 617 609 637 674 642 647 7,736 11 Rate655 46 42 46 45 41 45 46 45 46 48 46 47 S43 12 Rate660 98,038 91,437 95,042 93,968 83,960 92,378 92,776 93,619 93,813 97,152 96,940 97,932 1,127,056 13 Total Res. Margin $ 29,103,492 $ 25,214,628 $ 24,821,264 $ 22,419,894 $ 23,743,020 $ 29,316,575 $ 36,514,950 $ 34,052,211 $ 26,564,821 $ 22,720,419 $ 24,115,597 $ 28,571,000 $ 327,157,871 [.SA]

14 Residential Summary

15 Rate 7111611 29,001,497 25,119,983 24,724,216 22,324,418 23,657,956 29,223,446 36,421,511 33,957,824 26,470,146 22,622,197 24,017,968 28,472,375 326,013,536 16 Rate 650 731 681 709 702 481 607 617 609 637 674 642 647 7,736

17 Rate 655 46 42 46 45 41 45 46 4S 46 48 46 47 S43 18 Rate 660 98,038 91,437 95,042 93,968 83,960 92,378 92,776 93,619 93,813 97,152 96,940 97,932 1,127,056 19 Rate 1750 3,179 2,485 1,251 761 582 100 113 178 349 9,000 20 Total Res. Margin ~,103,492 25,214,628 24,821,264 22,419,894 23,743,020 29,316,57S 36,514,950 34,052,211 26,564,821 22,720,419 24,11S,S97 28,S71,00_D __ 327,157,871

Northern Indiana Public Service Company LLC Revenues: Residential

2018 and 2019 Billing Determinants

2018 Line Description January February March April May June

Customer Charge 2 611 GS 411,793 409,442 409,669 409,760 409,935

3 650 17 17 17 17 18 4 655 2 2 2 2 2

660

Energy Charge 611 GS 307,944,457 256,510,503 251,219,289 219,404,714 237,034,125

Misc Rate 1750

10 Rate 650 5,159 4,608 4,328 3,434 3,521

11 Rate655 305 301 305 274 313

12 Rate660 883,590 809,160 707,770 651,445 578,696

13 Total Res. Customers 411,812 409,462 409,688 409,779 409,955

14 Total Residential kWh 308,833,512 257,324,571 251,931,692 220,059,867 237,616,656

July

410,109

18

2

310,726,671

3,181

301

549,980

410,129

311,280,132

Petitioner's Confidential Exhibit No. 20-S2 (Redac .) of 887

Workpaper REV 1

Page [.6a]

August September October November December 2018 Total

410,267 410,539 410,630 410,927 411,170 411,249

19 19 19 21 19 19 2 2 2 2 2 2

406,049,236 373,349,677 274,135,677 223,180,713 241,591,375 301,222,249 3,402,368,687

3,134 3,654 3,738 4,435 4,972 5,248 49,412

284 297 269 299 292 294 3,534

513,541 542,745 595,995 671,228 785,309 800,049 8,089,508

410,288 410,560 410,651 410,950 411,192 411,270

406,566, 194 373,896,374 274,735,679 223,856,675 242,381,948 302,027,841 3,410,511,140

Northern Indiana Public Service Compal Revenues: Residential 2018 and 2019 Billing Determinants

2019 Line Description January Februa!Y March April May June

Customer Charge

611 GS 411,318 411,344 411,580 411,676 411,860 412,042

650 17 17 17 17 18 18

4 655 2 2 2 2 2 2

s 660

Energy Charge

611 GS 308,816,168 257,239,946 251,937,778 220,035,178 237,719,027 311,630,272

8 Misc

9 Rate 1750 10 Rate 650 5,174 4,621 4,340 3,443 3,532 3,190

11 Rate655 306 301 306 275 314 301

12 Rate660 886,086 811,454 709,788 653,312 580,363 551,575

13 Total Res. Customers 411,337 411,364 411,599 411,696 411,880 412,063

14 Total Residential kWh 309,707,734 258,056,323 252,652,212 220,692,208 238,303,236 312,185,338

July

412,207

19

2

407,235,933

3,143

285

515,038

412,228

407,754,398

Petitioner's Confidential Exhibit No. 20-S2 (Redact of 887

Workpaper REV 1 Page (,6a)


412.490 412,586 412,895 413,149 413,232

19 19 21 19 19

2 2 2 2 2

374,449,869 274,947,684 223,846,457 242,317,156 301,498,115 3,411,673,583

3,665 3,749 4,448 4,987 5,264 49,556

298 270 300 293 295 3,544

644,338 597,754 673,222 787,660 802.456 8,113,047

412,511 412,608 412,918 413,170 413,253

374,998,171 275,549,457 224,524,427 243,110,095 302,306,131 3,419,839,730


Revenues: Commercial


Line Descri.e_tion Customer Charge

Rate 820/620

Rate 821/621

Customers

Minimum Bill

Rate 822/622

Energy Charge

Rate 820/620

Rate 821/621

10 Rate 822/622

56

Block 1

Block 2

Block 3

Rate 823/623

Block 1

Block 2

Rate 824/624

Block 1 Block 2

Block 3

Block 4

Block 5

Rate 826/626

Rate 841/641

Demand Charge

Rate 823/623

Block 1

Block 2

Rate 824/624

Block 1

Block 2

Block 3

Rate 826/626

Block 1

Block 2

Block 3

Block 4

Demand Discount

IURT

Misc

Rate 824/624

Transmission Discc

Primary Discount

Rate 826/626

Transmission Discc

Primary Discount

Rate 820/620

Rate 821/621

Rate 822/622

Rate 823/623

Rate 824/624

Rate 826/626

Rate 841/641

2018 Janua_!Y

4,011

1,192,127

29,001

6,151

72,734

10,374,129

392

16,154

111,127

4,078,513

10,430

322,029

553,878

1,438,338

310,536

5,552

200,444

42,072

790,925

2,122,845

232,746

1,651,954

190,244

604,206

545,294

231,930

(16,609)

(7,536)

(33,730)

(1,374)

(7,475)

66

3,746

76

3,092

2,465

1,176

22

37,974

10,003

16,678

923

Februa.!Y

3,884

1,200,396

26,415

5,054

84,019

10,110,622

354

14,214

96,081

3,864,386

6,486

314,542

548,704

1,367,116

231,947

2,518

237,881

80,563

704,389

2,171,686

201,747

1,385,550

354,512

584,849

456,591

253,548

161,099

(5,330)

(31,698)

(1,342)

(6,597)

23

1,136

24

932

750

345

10

37,974

9,768

15,619

827

March

4,381

1,201,507

26,499

6,016

56,809

10,617,535

457

17,817

75,921

4,179,296

2,756

381,711

667,162

1,505,011

201,146

1,019

270,998

43,228

825,654

2,598,524

259,216

1,833,756

337,949

673,268

637,487

302,542

126,128

(6,214)

(34,773)

(1,258)

(8,855)

82

5,090

94

4,245

3,496

1,612

33

37,974

9,891

15,894

930

A.e_ril

2,868

1,194,465

30,580

5,961

31,846

9,819,101

372

13,056

42,859

4,076,307

5,322

306,718

532,258

1,371,129

272,049

22,854

261,826

45,100

836,809

2,109,759

236,077

1,618,415

37,026

652,737

635,342

292,769

(33,951)

(4,461)

(31,837)

(1,062)

(15,086)

13

1,114

15

968

772

368

7

37,974

9,859

15,288

3,189

May


June July AUfUst

4,155 (3,735) 391 307

1,205,285 1,228,569 1,217,804 1,219,461

28,788 10,974 16,023 18,968

(195) (2,527) (146)

7,248 (11,549) (31,104) 20,314

9,766,961 11,496,376 13,791,130 13,913,385

76

1,301

9,274

4,230,257

4,282

389,314

675,164

1,491,189

234,963

8,572

319,901 42,936

848,506

2,864,018

257,249

1,859,658

465,478

718,860

758,119

378,958

273,761

(7,565)

(34,519)

(1,520)

(7,132)

25

4,809

30

4,354

3,584

1,849

29

37,974

9,826

14,426

1,210

(92)

(3,174)

(15,112)

4,369,345

7,723

330,388

595,724

1,498,431

317,745

29,926

311,332

63,326

744,105

2,667,768

223,985

1,768,634

110,148

614,255

787,130

365,023

132,402

(5,015)

(29,404)

(1,363)

(11,782)

(DI 5,270

0

4,448

3,628

1,880

36

37,974

9,862

15,633

1,289

(7)

(116)

40

5,033,836

3,353

311,560

582,982

1,641,494

291,706

26,561

368,199

70,520

819,454

2,607,019

245,392

1,826,417

96,227

689,173

877,812

455,599

122,034

(6,082)

(29,830)

(1,479)

(15,550)

(34)

8,220

(0)

6,571

4,968

2,825

56

37,974

9,809

15,878

1,340

4,940,968

4,696

346,635

616,955

1,537,206

281,416

21,476

355,621

57,403

752,082

2,860,790

227,959

1,783,290

249,608

746,151

807,704

408,677

260,122

(7,104)

(31,405)

(1,467)

(15,684)

5,838

0

4,511

3,315

1,929

35

37,974

9,863

16,967

1,437

Se.e_tember October

(263) 3,790

1,219,781 1,201,760

17,512 39,163

5,369

(3,106) 21,490

10,962,205 10,449,882

(0)

(1)

4,442,502

4,316

313,562

577,480

1,563,934

296,248

9,148

285,213

44,265

766,574

2,506,925

242,705

1,935,432

(7,614)

635,825

791,732

402,163

(36,057)

(5,548)

(32,478)

(1,224)

(17,000)

756

627

485

249

37,974

8,801

16,429

1,331

234

7,415

21,376

4,039,657

8,940

335,425

585,024

1,250,843

135,884

28,723

297,549

52,855

830,399

2,621,399

242,968

1,740,111

112,231

704,653

743,542

406,987

125,531

(9,888)

(28,316)

(1,085)

(19,387)

17

4,952

17

4,101

3,049

1,730

31

37,974

10,170

17,196

1,393

November

5,779

1,206,643

20,009

7,819

41,740

10,074,954

1,025

32,482

24,668

3,844,363

8,627

262,363

462,665

1,144,212

475,204

(8,892)

340,145

54,461

785,562

2,305,477

238,713

1,643,159

208,739

780,689

838,313

406,093

160,084

(7,249)

(29,517)

(1,424)

(14,944)

34

4,110

35

3,375

2,598

1,640

28

37,974

10,056

17,037

2,056

December

4,020

1,209,367

28,150

5,501

85,863

11,385,280

225

11,063

94,215

4,020,435

4,877

342,348

609,312

1,386,634

62,802

711

286,191

58,159

820,652

2,232,125

245,658

1,566,591

246,082

732,190

586,251

375,598

101,498

2,940

(30,002)

(1,434)

(11,610)

101

6,318

94

4,907

3,705

2,177

43

37,974

10,240

17,129

1,673

Workpaper REV 1

Page [.7]

2018 Total

29,586

14,497,166

292,082

39,001

376,302

132,761,561

3,037

110,214

460,451

51,119,865

71,807

3,956,595

7,007,307

17,195,539

3,111,646

148,168

3,535,301

654,887

9,525,110

29,668,334

2,854,415

20,612,965

2,400,631

8,136,855

8,465,319

4,279,887

1,376,043

(69,052)

(377,510)

(16,033)

(151,104)

333

51,361

385

42,130

32,816

17,780

337

455,686

118,147

194,174

17,597

Rate 1750

Rate 642

Rate 650

Rate 655

Rate 660 51,555 48,053 _ SOJ-19 47,810 43,488 48,185 48,175 47,575 48,374 49,907 49,2~3 50,222 582,796

Total Commercial Margin $25J98!813 $24,539,647 $26,932,253 $24,484,582 $26,91_4,950 $27,717,760 $31,146,195 $31,504,987 $27,029,260 $26,085,062 $25,440,136 $26,596,275 $323,589,920 [.5]




2018 Description January February March April May June July

Commercial Summary Rate 820/620 $ 76,810 $ 87,926 $ 61,272 $ 34,726 $ 11,428 $ (15,284) $

Rate 821/621 11,599,003 11,338,569 11,850,630 11,045,259 11,005,843 12,741,189

Rate 822/622 133,900 115,727 100,305 62,263 10,486 (20,905)

Rate 823/623 7,005,804 6,747,880 7,610,475 7,0'29,164 7,951,417 7,793,388 Rate 824/624 4,666,477 4,370,358 5,149,479 4,361,001 5,343,090 4,844,188

Rate 826/626 1,557,591 1,686,375 2,001,923 1,792,942 2,442,797 2,198,877

Rate 641 42,094 80,573 43,261 45,107 42,965 63,363

Rate 642 10,003 9,768 9,891 9,859 9,826 9,862

Rate 650 16,678 15,619 15,894 15,288 14,426 15,633

Rate 655 923 827 930 3,189 1,210 1,289

Rate 660 51,555 48,053 50,219 47,810 43,488 48,185

Rate 1750 37,974 37,974 37,974 37,974 37,974 37,974 Total Commercial Margin $ 25,198,813 $ 24,539,647 $ 26,932,253 $ 24,484,582 $ 26,914,950 $ 27,717,760 $

Petitioner's Confidential Exhibit No. 20-S2 (RedacL 1

of 887

Workpaper REV 1

Page [.7]

August September October November December 2018Total

(30,747) $ 2fJ,627 $ (3,369) $ 25,'297 $ 47,552 $ 89,984 $ 406,222

15,033,178 15,157,653 12,2fJ0,254 11,695,757 11,305,717 12,629,115 147,602,169

(228) 3 (1) 34,411 66,029 111,099 613,089

8,470,233 8,563,046 7,72fJ,944 7,504,496 6,947,404 7,082,996 90,427,247

4,991,394 5,0'29,353 4,893,353 4,396,054 4,391,994 4,436,781 56,873,521

2,498,614 2,563,052 2,060,901 2,259,52fJ 2,510,596 2,070,861 25,844,048 70,576 57,438 44,270 52,887 54,489 58,2fJ3 655,224

9,809 9,863 8,801 10,170 10,056 10,240 118,147

15,878 16,967 16,429 17,196 17,037 17,129 194,174

1,340 1,437 1,331 1,393 2,056 1,673 17,597

48,175 47,575 48,374 49,907 49,233 50,222 582,796

37,974 37,974 37,974 37,974 37,974 37,974 455,686 31, 146, 195 $ 31,504,987 $ 27,029,260 $ 26,085,062 $ 25,440,136 $ 26,596,275 $ 323,589,920

Petitioner's Confidential Exhibit No. 20-S2 (Redac, I

of 887

Workpaper REV 1

Page [,7]

Northern Indiana Public Service Company LL




Customer Charge

Rate 820/620 $ 4,049 $ 3,918 $ 4,420 $ 2,894 $ 4,193 $ (3,768) $ 394 $ 309 $ (266) $ 3,826 $ 5,834 $ 4,059 $ 29,862 Rate 821/621

Customers 1,203,558 1,210,946 1,212,185 1,205,198 1,216,232 1,239,846 1,229,103 1,230,895 1,231,337 1,213,263 1,218,308 1,221,176 14,632,048 Minimum Bill 29,276 26,647 26,734 30,854 29,049 11,076 16,172 19,146 17,678 39,536 20,203 28,425 294,797

Rate 822/622 6,209 5,099 6,069 6,014 (197) (2,550) (147) 5,420 7,894 5,555 39,365

Energy Charge

Rate 820/620 75,175 84,842 57,372 32,166 7,323 (11,665) (31,422) 20,523 (3,138) 21,710 42,172 86,759 381,816

Rate 821 /621 10,775,569 10,209,763 10,722,564 9,917,259 9,865,552 11,613,492 13,932,889 14,057,856 11,077,249 10,557,290 10,180,599 11,505,332 134,415,414

10 Rate 822/622

Block 1 407 358 462 375 77 (92) (7) 0 236 1,036 228 3,079 Block 2 16,706 14,353 17,993 13,187 1,315 (3,205) (117) 0 (0) 7,492 32,819 11,180 111,724 Block 3 113,988 97,023 76,673 43,290 9,370 (15,264) 40 3 (1) 21,596 24,925 95,202 466,845

Rate 823/623

Block 1 4,294,159 3,902,281 4,220,632 4,117,043 4,272,944 4,413,881 5,085,596 4,992,287 4,489,094 4,080,292 3,884,137 4,062,276 51,814,621 Block 2 10,947 6,550 2,783 5,375 4,326 7,801 3,388 4,745 4,361 9,028 8,714 4,927 72,946

Rate 824/624

Block 1 336,394 317,626 385,485 309,786 393,240 333,758 314,768 350,235 316,850 338,831 265,093 345,926 4,007,991 Block 2 583,255 554,084 673,7ol 537,582 681,972 601,800 588,982 623,363 583,535 590,911 467,452 615,644 7,102,338 Block 3 1,513,f,()8 1,380,521 1,519,895 1,384,836 1,506,235 1,513,705 1,658,377 1,553,178 1,580,327 1,263,322 1,156,006 1,400,999 17,431,009 Block 4 322,416 234,223 203,138 274,765 237,336 320,980 294,707 284,340 299,352 137,211 480,062 63,463 3,151,993 Block 5 5,696 2,542 1,029 23,081 8,659 30,230 26,835 21,700 9,245 29,007 (8,981) 718 149,762

Rate 826/626 251,823 240,214 273,678 264,442 323,127 314,505 371,984 359,315 288,207 300,006 343,253 288,828 3,619,383 Rate 841/641 43,940 81,351 43,656 45,551 43,369 63,971 71,244 58,000 44,730 53,398 55,030 58,772 663,013

Demand Charge

Rate 823/623

Block 1 795,620 710,556 832,948 844,286 856,173 750,912 827,020 759,104 m,so1 838,302 793,122 828,601 9,610,445 Block 2 2,144,812 2,193,312 2,624,f,()8 2,131,262 2,893,299 2,695,323 2,634,244 2,890,857 2,533,587 2,649,522 2,330,486 2,256,508 29,977,821

Rate 824/624

Block 1 234,115 203,514 261,505 238,187 259,573 226,034 247,658 230,087 244,993 245,281 241,010 248,037 2,879,995 Block 2 1,661,978 1,397,684 1,849,946 1,632,886 1,876,455 1,784,801 1,843,282 1,799,935 1,953,671 1,756,685 1,658,976 1,ss1,m 20,798,072 Block 3 198,412 359,514 343,318 39,206 472,212 113,224 99,235 254,152 (5,561) 115,339 212,785 250,472 2,452,309

Rate 826/626

Block 1 f,07,486 589,969 679,216 658,571 725,354 619,874 695,536 753,111 641,823 711,360 788,196 739,284 8,209,779 Block2 548,258 460,593 643,115 641,019 764,963 794,320 885,913 815,244 799,198 750,624 846,375 591,940 8,541,562 Block 3 232,922 255,768 305,214 295,385 382,379 368,359 459,802 412,492 405,955 410,862 410,000 379,239 4,318,376 Block4 (10,983) 163,944 128,962 (32,726) 278,340 135,500 125,291 264,753 (34,613) 128,687 163,788 104,259 1,415,202

Demand Discount

Rate 824/624

Transmission Discc (7,609) (5,383) (6,275) (4,506) (7,641) (5,066) (6,145) (7,178) (5,606) (9,992) (7,327) 2,971 (69,758) Primary Discount (34,0o/) (32,009) (35,117) (32,155) (34,867) (29,704) (30,138) (31,731) (32,819) (28,616) (29,833) (30,324) (381,369)

Rate 826/626

Transmission Discc (1,387) (1,356) (1,271) (1,073) (1,536) (1,377) (1,494) (1,482) (1,237) (1,096) (1,439) (1,450) (16,197) Primary Discount (7,548) (6,662) (8,943) (15,236) (7,205) (11,902) (15,710) (15,847) (17,178) (19,592) (15,104) (11,735) (152,662)

IURT

Rate 820/620 90 51 109 29 33 (0) (37) 9 16 43 124 464 Rate 821/621 5,118 2,524 6,746 2,557 6,218 6,712 9,096 7,481 1,401 4,460 5,219 7,707 65,238 Rate 822/622 104 53 125 35 39 0 (0) 0 15 44 115 530 Rate 823/623 4,223 2,071 5,627 2,221 5,629 5,665 7,271 5,780 1,162 3,694 4,285 5,985 53,613 Rate 824/624 3,367 1,667 4,634 1,m 4,634 4,620 5,497 4,248 898 2,746 3,299 4,520 41,903

Rate 826/626 1,606 767 2,137 844 2,391 2,394 3,126 2,471 462 1,558 2,082 2,656 22,494 Rate 841/641 31 22 44 16 37 46 62 45 8 28 36 53 429

Misc

Rate 1750 37,974 37,974 37,974 37,974 37,974 37,974 37,974 37,974 37,974 37,974 37,974 37,974 455,686

Rate 642 10,003 9,768 9,891 9,859 9,826 9,862 9,809 9,863 8,801 10,170 10,056 10,240 118,147 Rate 650 15,925 14,913 15,176 14,597 13,774 14,926 15,161 16,200 15,686 16,419 16,267 16,355 185,400

Rate 655 881 789 888 3,045 1,156 1,231 1,279 1,372 1,271 1,331 1,963 1,597 16,802 Rate 660 49,226 45,881 47,950 45,649 41,523 46,008 45,999 45,425 46,188 47,652 47,008 47,952 556,462

Total Commercial Margin $26,077,744 $24,778,266 $27,197,053 $24,727,404 $27,184,855 $27,998,238 $31,462,515 $31,830,257 $27,308,423 $26,345,804 l2§~-793,869 $26,874,322 $327,488,750 [.Sa]

Northern Indiana Public Service Company Ll

Revenues: Commercial 2018 and 2019 Pricing Model Excerpt

Line Description Commercial Summary

Rate 820/620

Rate 821/621 Rate 822/622

Rate 823/623

Rate 824/624

Rate 826/626

Rate 641

Rate 642

Rate 650

Rate 655

Rate 660

Rate 1750 Total Commercial Margin

2019 January

$ 79,314

12,013,521 137,414

7,249,762 4,817,577 1,622,178

43,970

10,003

15,925

881 49,226

37,974 $ 26,077,744

February March

$ 88,812 $ 61,900 11,449,881 11,968,229

116,885 101,321 6,814,770 7,686,598 4,413,983 5,201,315 1,703,237 2,022,109

81,373 43,701

9,768 9,891

14,913 15,176

789 888 45,881 47,950

37,974 37,974

$ 24,778,266 $ 27,197,053

April May June July

$ 35,088 $ 11,548 $ (15,433) $

11,155,869 11,117,051 12,871,126 62,901 10,604 (21,112)

7,100,187 8,032,370 7,873,583 4,405,441 5,397,808 4,894,382

1,811,226 2,467,814 2,221,674

45,567 43,407 64,017 9,859 9,826 9,862

14,597 13,774 14,926

3,045 1,156 1,231

45,649 41,523 46,008

37,974 37,974 37,974

$ 24,727,404 $ 27,184,855 $ 27,998,238 $

Petitioner's Confidential Exhibit No. 20-S2 (Redac, 1

of 887

August September October November December

Workpaper REV 1

Page [.7]

2019 Total

(31,066) $ 20,841 $ (3,403) $ 25,551 $ 48,049 $ 90,942 $ 412,142

15,187,260 15,315,378 12,327,664 11,814,549 11,424,330 12,762,639 149,407,497

(230) 3 (1) 34,759 66,718 112,279 621,543

8,557,518 8,652,772 7,802,005 7,580,839 7,020,745 7,158,298 91,529,447 5,043,058 5,082,329 4,944,885 4,440,725 4,438,542 4,484,200 57,564,244

2,524,448 2,590,057 2,082,616 2,282,409 2,537,151 2,093,021 25,957,939 71,307 58,045 44,738 53,426 55,067 58,825 663,442

9,809 9,863 8,801 10,170 10,056 10,240 118,147

15,161 16,200 15,686 16,419 16,267 16,355 185,400

1,279 1,372 1,271 1,331 1,963 1,597 16,802

45,999 45,425 46,188 47,652 47,008 47,952 556,462

37,974 37,974 37,974 37,974 37,974 37,974 455,686 31,462,515 $ 31,830,257 $ 27,308,423 $ 26,345,804 $ 25,703,869 $ 26,874,322 $ 327,488,750


Revenues: Commercial 2018 and 2019 Billing Determinants


Workpaper REV 1

Page [.7a]

2018 Line Descri_e_tion

56

Customer Charge

Rate 820/620

Rate 821/621 Customers

Minimum Bill

Rate 822/622

Rate 823/623

Rate 824/624

Rate 826/626

Rate 641

Rate 642

Rate 650

Rate 655

Energy Charge

Rate 820/620

Rate 821/621 Rate 822/622

Block 1

Block 2

Block 3

Rate 823/623

Block 1

Block 2

Rate 824/624

Block 1

Block 2

Block3

Block 4

Block 5

Rate 826/626

Rate 841/641 Demand Charge

Rate 823/623

Block 1

Block 2

Rate 824/624

Block 1

Block 2

Block 3

Rate 826/626

Block 1

Block 2

Block 3

Block 4

Demand Discount

Misc

Rate 824/624

Transmission Discc

Primary Discount

Rate 826/626

Transmission Discc

Primary Discount

Rate 642

Rate 650

Rate 655

Rate 660

Total Commercial Customers

Total Commercial kWh

Janua.!Y

167

49,672

763 256

3,394

249 112

276 199 755

26

Februa_!Y

162

50,016

695 211

3,288

234 124 246 200 759

27

March

183

50,063

697 251

3,242

263 120 219 199 756

25

A_e_ril

120

49,769

805 248

3,490

240 122 235

198 750

51

May

173

50,220

758 (8)

3,298

254 130 313 198 750

26

June

(156)

51,190

289 (105)

3,350

253 126

211 198 748

26

July

16

50,742

422 (6)

3,381

253 130 232 198 759

26

Auiust

13

50,811

499

3,279

250 154

230 199 752

27

Se_e_tember

(11)

50,824

461

3,358

270 122 240 198 755

26

October

158

50,073

1,031

224 3,184

227 122

311 196 745

26

November

241

50,277

527 326

3,330

255 156 222 200 753

27

December

167

50,390

741 229

3,246

243 129 245 199 752

25

2,008,884 2,266,993 1,532,800 859,253 195,555 (311,618) (839,243) 548,102 (83,799) 579,831 1,126,214 2,316,730

109,349,851 103,597,748 108,791,795 100,610,698 100,076,452 117,796,776 141,309,805 142,562,482 112,323,423 107,073,946 103,232,280 116,658,433

8,021

329,605

2,248,998

92,982,070

371,471

7,288,920

15,198,132

43,504,331

10,348,239

193,303

32,343,482

595,420

33,079

194,578

12,192

132,262

15,867

22,974

21,553

9,544

(698)

8,373

46,847

1,527

10,382

28,809

282,149

22,727

622,685

55,869

7,059

283,150 1,914,043

84,487,770

222,234

6,881,549

14,436,533

39,674,865

7,516,602

86,254

30,849,548

1,102,303

29,460

199,055

10,568

110,933

29,567

22,238 18,047

10,434

6,769

5,923

44,026

1,492

9,162

26,822

256,236

25,501

583,043

55,962

9,111

354,934

1,512,430

91,372,700

94,416

8,351,085

17,553,200

43,676,681

6,518,444

34,908

35,144,383

591,461

34,532

238,178

13,579

146,818

28,186

25,600

25,197

12,450

5,299

6,904

48,296

1,398

12,299

29,821

238,851

24,257

524,745

56,015

7,401

260,094

853,805

89,121,026

182,345

6,710,380

14,003,833

39,791,313

8,816,156

783,026

33,954,835

617,079

34,998 193,378

12,367

129,577

3,088

24,819 25,112

12,048

(1,426)

4,957

44,217

1,180

20,953

28,772

181,944

66,099

485,801

56,028

1,516

25,927

184,742

92,486,866

146,720

8,517,419

17,763,734

43,275,562

7,614,342

293,691

41,486,347

587,469

35,487

262,513

13,476

148,892

38,822

27,333

29,965

15,595

11,503

8,406

47,942

1,689

9,905

27,664

177,737

27,579

415,417

56,112

(1,824) (134) 0 (63,220) (2,301) 10

(301,051) 795 51

95,527,777 110,055,666 108,025,283

264,594 114,884 160,893

7,228,229

15,673,639

43,485,709

10,296,995 1,025,317

40,375,051

866,463

31,121

244,525

11,733 141,604

9,187

23,356

31,112

15,022

5,563

5,572

40,839

1,515

16,364

27,730

157,418

26,537

395,702

56,129

6,816,321 15,338,392

47,637,530

9,453,162

910,042

47,749,786

964,884

34,272

238,957

12,854

146,230

8,026

26,204

34,696

18,749

5,127

6,758

41,431

1,643

21,598

28,765

154,493

25,574

376,556

56,154

7,583,687

16,232,242 44,611,019

9,119,722 735,821

46,118,721

785,420

31,455

262,217

11,941

142,777 20,818

28,371

31,925 16,818 10,929

7,893 43,618

1,630

21,784

26,602

187,997 27,490

408,706

56,213

4,653

(2) 147,722 (16) 425,839

97,127,219 88,319,753

147,868 306,292

6,860,112

15,193,651

45,386,663

9,600,350

313,426

36,987,864

605,661

32,061 229,782

12,714

154,959

(635)

24,176

31,294

16,550

(1,515)

6,164

45,109

1,360

23,612

25,823

193,436

24,538

442,701

56,243

7,338,425

15,392,127

36,300,514

4,403,534

984,098

38,587,591

723,192

34,730

240,275

12,727

139,320

9,360

26,793

29,389

16,748 5,274

10,986

39,328

1,205

26,927

27,472

230,964 25,582

468,689

56,297

20,421

647,073

491,417

84,049,997

295,565

4,491

220,393

1,876,876

87,899,502

167,105

5,739,977 7,489,887

12,172,835 16,031,149

33,205,992 40,241,292

15,399,696 2,035,206

(304,663) 24,357 44,111,705 37,114,642

745,157 795,766

32,855

211,318

12,505

131,558

17,409

29,684

33,135 16,712

6,726

8,055

40,996

1,582

20,756

25,891

273,545

25,877

569,762

56,312

34,323

204,594

12,868

125,428

20,524

27,840

23,172

15,457

4,265

(3,267) 41,669

1,594

16,126

28,045

295,879

26,688

600,520

56,367

2018 Total

10,199,700 1,363,383,688

60,715 2,203,386 9,207,927

1,121,455,628

2,474,386

86,805,990

184,989,469 500,791,472

101,122,448 5,079,580

464,823,956 8,980,275

398,373

2,719,371

149,524

1,650,358

200,219

309,386

334,598

176,127 57,817

76,724 524,319

17,815

209,867

332,217 Z630,649

348,448

5,894,327

317,727,095 294,218,255 316,356,021 297,333,861 313,304,738 332,470,224 380,094,975 377,134,248 325,148,919 301,340,225 301,828,740 313,826,962 3,870,784,261





Commercial Customer Summary

Rate 820/620 167 162 183 120 173 (156) Rate 821/621 50,435 50,712 50,760 50,574 50,978 51,479 Rate 822/622 256 211 251 248 (8) (105)

Rate 823/623 3,394 3,288 3,242 3,490 3,298 3,350 Rate 824/624 249 234 263 240 254 253

Rate 826/626 112 124 120 122 130 126 Rate 641 276 246 219 235 313 211 Rate 642 199 200 199 198 198 198 Rate 650 755 759 756 750 750 748 Rate 655 26 Z1 25 51 26 26 Rate 660

Total Commercial Customers 55,869 55,962 56,015 56,028 56,112 56,129

Commercial kWh Summary

Rate 820/620 2,008,884 2,266,993 1,532,800 859,253 195,555 (311,618)

Rate 821/621 109,349,851 103,597,748 108,791,795 100,610,698 100,076,452 117,796,776 Rate 822/622 2,586,623 2,204,252 1,876,475 1,121,301 212,185 (366,095)

Rate 823/623 93,353,541 84,710,004 91,467,116 89,303,370 92,633,586 95,792,371

Rate 824/624 76,532,924 68,595,804 76,134,319 70,104,709 77,464,748 77,709,889 Rate 826/626 32,343,482 30,849,548 35,144,383 33,954,835 41,486,347 40,375,051 Rate 641 595,420 1,102,303 591,461 617,079 587,469 866,463 Rate 642 28,809 26,822 29,821 28,772 27,664 27,730

Rate 650 282,149 256,236 238,851 181,944 177,737 157,418

Rate 655 22,727 25,501 24,257 66,099 27,579 26,537

Rate 660 622,685 583,043 524,745 485,801 415,417 395,702 ., Total Commercial kWh 317,727,095 294,218,255 316,356,021 297,333,861 313,304,738 332,470,224

July

16

51,164 (6)

3,381 253

130 232 198

759 26

56,154

(839,243) 141,309,805

(1,641) 110,170,550

80,155,446

47,749,786

964,884 28,765

154,493

25,574

376,556

380,094,975


of 887

Workpaper REV 1

Page [.7a]


13 (11) 158 241 167 51,310 51,285 51,104 50,803 51,131

224 326 229

3,279 3,358 3,184 3,330 3,246

250 270 227 255 243

154 122 122 156 129

230 240 311 222 245

199 198 196 200 199 752 755 745 753 752

27 26 26 27 25

56,213 56,243 56,297 56,312 56,367

548,102 (83,799) 579,831 1,126,214 2,316,730 10,199,700

142,562,482 112,323,423 107,073,946 103,232,280 116,658,433 1,363,383,688 61 (18) 578,214 1,158,911 2,101,761 11,472,028

108,186,176 97,275,087 88,626,045 84,345,562 88,066,607 1,123,930,014

78,282,491 77,354,203 64,418,698 66,213,836 65,821,891 878,788,959

46,118,721 36,987,864 38,587,591 44,111,705 37,114,642 464,823,956

785,420 605,661 723,192 745,157 795,766 8,980,275

26,602 25,823 27,472 25,891 28,045 332,217

187,997 193,436 230,964 273,545 295,879 2,630,649

27,490 24,538 25,582 25,877 26,688 348,448

408,706 442,701 468,689 569,762 600,520 5,894,327

377,134,248 325,148,919 301,340,225 301,828,740 313,826,962 3,870,784,261

Northern Indiana Public Service Company Lt



Line Descri_e_tion Customer Charge

Rate 820/620 Rate 821/621

Customers

Minimum Bill

Rate 822/622

Rate 823/623

Rate 824/624

Rate 826/626

Rate 641

Rate 642

Rate 650

Rate 655

Energy Charge

Rate 820/620

Rate 821/621

Rate 822/622

Block 1

Block 2

Block 3

Rate 823/623

Block 1

Block 2 Rate 824/624

Block 1

Block 2 Block 3

Block 4

Block 5

Rate 826/626

Rate 841/641

Demand Charge Rate 823/623

Block 1

Block 2

Rate 824/624

Block 1

Block 2

Block 3

40 Rate 826/626

Block 1

Block 2

Block 3

Block 4

Demand Discount

Misc

Rate 824/624

Transmission Discc

Primary Discount

Rate 826/626

Transmission Disc,

Primary Discount

Rate 642

Rate 650

Rate 655

Rate 660

Total Commercial Customers

Total Commercial kWh

2019 Janua_!Y

168.70

50,148

TIO 259

3,426

251 114 '£/8

201 762 26

2,028,365 110,411,076

8,099

332,801 2,270,771

93,883,971

375,066

7,359,632 15,345,592

43,926,175 10,448,381

195,170 32,657,680

601,207

33,276

196,591

12,264

133,065 16,548

23,098 21,670

9,585 (461)

8,454 47,302

1,542

10,483

29,087 284,871 22,946

628,692

56,404

320,809,582

Februa!Y_

163.26

50,456 701 212

3,317 236 126

248 202 766 28

2,289,195 104,613,591

7,129 285,928

1,932,805

85,316,'£/1 224,417

6,949,019

14,578,0TI

40,063,864 7,590,341

87,103 31,152,148

1,113,083

29,718

201,037

10,661 111,904 29,985

22,432

18,205 10,525

6,888

5,981 44,457

1,506 9,252

27,083 258,733

25,749

588,725

56,454

297,103,261

March

184.17

50,508

704 253

3,271

265 121 221 201

762 25

1,547,995 109,867,959

9,201

358,443

1,527,413

92,276,442

95,358

8,433,637

17,726,716

44,108,621

6,583,001

35,257

35,491,930 597,330

34,837

240,569

13,699 148,114 28,634

25,826 25,420

12,560 5,419

6,973 48,774

1,412 12,420

30,114

241,202 24,495

529,911

56,513

319,485,023

A_e_ril

120.58

50,217

812

251 3,521

242 123 237 200 757

51

867,884 101,616,470

7,475 262,697

862,378

90,011,648

184,165

6,m,497 14,143,906

40,189,089 8,904,163

790,814 34,294,156

623,250

35,311

195,349

12,477 130,735

3,270

25,041 25,337

12,156

(1,375)

5,007

44,659

1,192 21,162

29,058 183,753 66,767

490,631

56,531

300,305,791

May

174.69

50,676

764 (8)

3,328 256 131

315 200

757 27

197,679 101,086,651

1,531 26,202

186,656

93,420,143 148,202

8,603,309

17,942,867

43,712,196 7,691,222

296,668 41,904,663

593,401

35,808

265,197

13,597

150,237 39,384

27,580

30,236 15,736

11,695

8,490

48,426

1,706 10,006

27,942

179,521 27,856

419,588

56,621

316,466,198

June

(157.01)

51,660

291 (106)

3,381

255 127 213 199

755 27

(314,747) 118,996,796

(1,842) (63,854)

(304,074)

96,501,475

267,285

7,301,969 15,833,499 43,928,997

10,401,834 1,035,733

40,786,602

875,282

31,406

247,051

11,840 142,898

9,443

23,569 31,396

15,159

5,693

5,629 41,256

1,530 16,531

28,012

159,014 26,806

399,714

56,645

335,858,500

July

16.42

51,213

426 (6)

3,413

256 131 234

200

766 27

(847,834) 142,762,323

(135) (2,325)

603

111,187,309

116,072

6,886,602 15,496,271

48,127,492

9,550,435

919,400 48,240,719

974,803

34,589

241,452

12,973

147,581 8,276

26,446 35,016

18,922

5,264

6,827

41,858

1,660

21,819

29,060 156,074

25,836 380,410

56,675

384,003,214


of 887

AU£USt

12.89

51,287

504

3,309 252 156

232 201 759 27

553,736 144,042,789

10 52

109,147,260

162,564

7,662,439

16,400,830 45,074,520 9,214,475

743,472 46,597,742

793,585

31,748 264,973

12,053 144,110 21,197

28,635

32,223 16,975

11,124

7,975

44,071

1,647 22,010

26,876

189,940 27,774

412,930

56,740

381,050,995

Se_e_tember

(11.06)

51,306

465

3,390

272 123 242 200

762 27

(84,665) 113,502,215

(2)

(17)

98,145,865

149,418

6,932,052 15,352,963 45,862,422 9,700,968

316,736 37,376,045

612,022

32,363

232,226

12,834 156,419

(464)

24,404 31,589

16,706

(1,454)

6,229 45,581

1,375 23,859

26,092

195,453

24,794

447,319

56,776

328,559,681

October

159.41

60,553 1,040

226 3,215

230 123 313 198 752 26

585,936 108,207,059

4,702

149,277 430,322

89,254,417

309,524

7,416,023

15,554,921

36,684,865 4,450,349

994,482 38,995,768

730,838

35,061

242,853

12,849

140,647 9,620

27,048 29,669

16,908 5,407

11,103

39,744

1,218

27,211

27,761 233,396

25,851 473,624

56,836

304,529,115

November

243.09

50,763

532 329

3,362 267 158

224 202 760

'£1

1,138,200 104,334,919

20,638 653,954 496,653

84,947,815 298,718

5,801,339

12,302,970

33,560,840

15,563,638 (307,858)

44,582,421 753,111

33,171 213,610

12,625 132,824

17,747

29,969

33,454 16,872

6,882

8,141 41,434

1,599

20,978

26,167 276,451 26,152

675,816

56,857

305,051,944

December

169.13

50,882

748 231

3,278

245 130 248 201 759

26

2,341,560 117,911,319

4,540 222,771

1,896,960

88,843,807

168,905

7,570,304

16,203,266 40,673,420 2,057,489

24,621 37,513,598

804-,313

34,655

206,829

12,993 126,643 20,890

28,110

23,397 15,607

4,381

(3,301) 42,117

1,611 16,299

28,346

299,052 26,974

606,959

56,918

Workpaper REV 1

Page[.7a]

2019 Total

10,303,204

1,3TI,353, 169

61,337

2,225,903 9,300,741

1,132,936,424

2,499,695

87,693,722

186,881,879

605,912,600 102,156,295

5,131,597 469,593,473

9,072,225

401,943

2,747,738

150,864

1,665,178 204,530

312,159

337,611

177,711 59,462

77,f/:E

529,679

17,997 212,030

335,598 2,657,461

351,990

5,954,317

317,198,225 3,910,421,530

Northern Indiana Public Service Company LI Revenues: Commercial 2018 and 2019 Billing Determinants

2019 line Description January February March April May June

Commercial Customer Summa

Rate 820/620 169 163 184 121 175 (157)

Rate 821/621 50,919 51,157 51,211 51,029 51,441 51,952 Rate 822/622 259 212 253 251 (8) (106) Rate 823/623 3,426 3,317 3,271 3,521 3,328 3,381 Rate 824/624 251 236 265 242 256 255 Rate 826/626 114 126 121 123 131 127 Rate 641 278 248 221 237 315 213

Rate 642 201 202 201 200 200 199 Rate 650 7f52 766 7f52 757 757 755 Rate 655 26 28 25 51 27 27

70 Rate 660

Total Commercial Customers 56A~ 56,454 56,513 56,531 56,f521 56,645


Rate 820/620 2,028,365 2,289,195 1,547,995 867,884 197,579 (314,747)

Rate 821/621 110,411,076 104,613,591 109,867,959 101,616,470 101,086,651 118,996,796 Rate 822/622 2,611,671 2,225,861 1,895,056 1,132,550 214,390 (369,770) Rate 823/623 94,259,037 85,540,688 92,371,800 90,195,813 93,568,345 96,768,761 Rate 824/624 77,274,949 69,268,404 76,887,231 70,805,469 78,246,261 78,502,032 Rate 826/626 32,657,680 31,152,148 35,491,930 34,294,156 41,904,663 40,786,602

Rate 641 6-01,207 1,113,083 597,330 623,250 593,401 875,282 Rate 642 29,087 27,083 30,114 29,058 27,942 28,012

Rate 650 284,871 258,733 241,202 183,753 179,521 159,014

Rate 655 22,946 25,749 24,495 66,757 27,856 26,806 Rate 660 628,692 588,725 529,911 490,631 419,588 399,714

Total Commercial kWh 320,809,582 297,103,261 319,485,023 300,305,791 3_16,466,198 335,858,500

July

16 51,638

(6) 3,413

256 131 234

200 766

27

56,675

(847,834) 142,762,323

(1,657) 111,303,382

80,980,100 48,240,719

974,803 29,060

156,074

25,836

380,410

384,003,214

Petitioner's Confidential Exhibit No. 20-S2 (Redac 1

of 887

Workpaper REV 1

Page [,7aJ


13 (11) 159 243 169 51,791 51,771 51,593 51,295 51,630

226 329 231 3,309 3,390 3,215 3,362 3,278

252 2n 230 257 245

156 123 123 158 130 232 242 313 224 248

201 200 198 202 201

759 7f52 752 76-0 759

27 27 26 27 26

56,740 56,776 56,836 56,857 56,918

553,736 (84,665) 585,936 1,138,200 2,341,560 10,303,204

144,042,789 113,502,215 108,207,059 104,334,919 117,911,319 1,377,353,169

f52 (19) 584,301 1,171,245 2,124,292 11,587,981

109,309,824 98,295,283 89,563,941 85,246,534 89,012,712 1,135,436,119

79,095,737 78,165,141 65,100,639 66,920,928 66,529,100 887,775,993

46,597,742 37,376,045 38,995,768 44,582,421 37,513,598 469,593,473

793,585 612,022 730,838 753,111 804,313 9,072,225 26,876 26,092 27,761 26,167 28,346 335,598

189,940 195,453 233,396 276,451 299,052 2,657,461

27,774 24,794 25,851 26,152 26,974 351,990

412,930 447,319 473,624 575,816 606,959 5,954,317

381,050,995 328,559,681 304,529,115 305,051,944 317,198,225 3,910,421,530

Petitioner's Confidential Exhibit No. 20-S2 (Redac_ J of 887

Workpaper REV 1

Page [.8] Northern Indiana Public Service Company LLC

Revenues: small Industrial Margin


2018 Line Description January February March Aeril May June July August September October November December 2018 Total

Customer Charge

Rate 8211621 Customers 35,759 35,582 35,625 35,597 35,488 35,355 35,760 35,629 35,835 35,461 35,853 35,563 427,507 Minimum Bill 1,293 1,573 1,505 1,551 1,723 1,933 1,293 1,500 1,174 1,765 1,145 1,603 18,057

Energy Charge

Rate 8211621 1,110,840 811,548 1,946,650 1,275,783 1,307,956 1,318,757 1,353,389 1,487,432 1,251,212 1,410,156 1,199,597 1,210,261 15,683,582 Rate 823/623 902,403 1,022,373 1,106,404 1,013,246 1,026,433 988,461 1,072,737 1,116,454 1,053,194 1,019,916 944,954 964,071 12,230,646 Rate 8241624

Block 1 262,668 267,032 274,975 266,647 274,846 265,459 274,754 269,881 266,435 273,969 266,547 273,525 3,236,739 10 Block 2 463,038 487,643 498,098 494,404 495,799 485,641 507,950 500,198 482,041 494,065 483,503 501,483 5,893,863

Block 3 1,665,309 2,056,042 1,836,031 2,036,714 1,908,296 1,903,634 2,143,121 2,137,114 2,002,468 1,755,010 1,834,991 1,689,176 22,967,906 Block 4 228,120 354,474 667,579 132,067 559,027 272,405 243,305 395,218 389,896 489,255 269,107 376,608 4,377,061

Rate 825/625 72,509 87,812 97,724 81,207 90,761 79,421 86,037 97,581 90,439 88,815 80,076 82,086 1,034,466 14 Rate 826/626 211,417 261,298 385,577 305,090 320,180 299,028 318,244 346,528 308,374 307,466 288,184 286,546 3,637,932 15 Demand Charge

16 Rate 823/623

17 Block 1 94,687 93,165 96,194 93,161 96,198 93,161 96,224 94,679 93,144 96,227 93,139 96,241 1,136,220 18 Block 2 737,617 751,754 935,165 673,940 843,510 747,455 765,830 819,457 750,947 829,021 693,658 778,527 9,326,881 19 Rate 824/624

20 Block 1 188,991 185,943 192,039 185,943 192,039 185,943 192,039 188,991 185,943 192,039 185,943 192,039 2,267,892 21 Block 2 2,129,140 2,112,026 2,165,307 2,083,553 2,155,896 2,052,434 2,282,042 2,191,870 2,146,162 2,028,697 1,978,369 2,152,216 25,477,713 22 Block 3 331,834 302,896 686,803 102,081 610,055 246.474 236,028 443,569 367,460 518,517 238,264 476,204 4,560,185 23 Rate 825/625 24 Block 1 66,630 65,555 67,705 65,555 67,705 65,555 67,705 66,630 65,555 67,705 65,555 67,705 799,560 25 Block 2 123,351 112,058 142,013 106,636 131,208 113,279 138,186 139,749 125,295 119,027 102,351 119,651 1,472,805 26 Rate 8261626

27 Block 1 189,360 186,306 192.414 186,306 192,414 186,306 192,414 189,360 186,306 192,414 186,306 192,414 2,272,320 28 Block 2 409,539 386,970 423,453 410,008 418,306 405,262 421,818 421,653 408,483 418,763 407,793 411,655 4,943,702 29 Block 3 593,653 409,516 637,647 614,907 615,789 621,574 644,692 649,130 617,970 630,338 581,478 596,917 7,213,612 30 Block 4 204,017 381,675 958,161 312,051 618,113 407,565 470,977 596,469 518,306 669,597 427,018 524,285 6,088,233

Demand Discount

Rate 824/624

33 Transmission Disco1 (21,846) (19,450) (22,627) (19,654) (20,244) (19,123) (22,232) (20,473) (20,406) (21,133) (19,899) (22,404) (249,491) 34 Primary Discount (91,716) (85,615) (99,787) (79,181) (83,586) (86,035) (88,570) (88,402) (84,138) (80,583) (78,439) (85,573) (1,031,624) 35 Rate 826/626

36 Transmission Disco1 (8,042) (10,849) (7,621) (6,930) (7,294) (6,923) (7,149) (6,757) (6,833) (7,060) (6,543) (7,075) (89,076) 37 Primary Discount (11,875) (59,196) (8,490) (22,890) (20,659) (22,572) (21,084) (24,593) (30,961) (93,846) (62,288) (5,952) (384,406) 38 IURT

39 Rate 8211621 422 135 666 148 673 643 862 587 84 611 506 709 6,045 40 Rate 823/623 704 224 1,109 247 1,121 1,071 1,435 978 139 1,017 843 1,181 10,069

Rate 824/624 2,722 868 4,292 955 4,337 4,144 5,552 3,785 538 3,935 3,263 4,568 38,959

" Rate 825/625 247 79 389 87 393 376 503 343 49 357 296 414 3,533 Rate 826/626 1,255 400 1,979 440 2,000 1,911 2,560 1,745 248 1,815 1,505 2,106 17,963

44 Misc

45 Rate 1750 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 22,260 46 Rate 650 148 131 132 127 135 128 130 133 134 142 143 141 1,624 47 Rate 660 1,095 1,028 1,073 1,064 927 1,042 1,046 1,053 1,054 1,089 1,085 1,100 12,656 48 EDR (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (1,920,000) 49 Total Small Ind. Margin ._____J9,737,145 $10,042,851 $13,060,040 $10,192,715 $11,681,400 $10,491,619 $11,259,452 $11,899,347 $11,048,400

- -$11,286,423 $10,046,160 $10,759,844 $131,505,396 [.5]

Northern Indiana Public Service Company LLC Revenues: Small Industrial Margin 2018 and 2019 Pricing Model Excerpt


50 Small Industrial Summary

51 Rate 821/621 $ 1,148,314 $ 848,839 $ 1,984,447 $ 1,313,079 $ 1,345,840 $ 1,356,688

52 Rate 823/623 1,735,410 1,867,516 2,138,872 1,780,593 1,967,263 1,830,148

53 Rate 824/624 5,158,261 5,661,860 6,202,711 5,203,529 6,096,465 5,310,975

54 Rate 825/625 262,737 265,504 307,831 253,485 290,066 258,631

55 Rate 826/626 1,589,324 1,556,119 2,583,119 1,798,983 2,138,849 1,892,151

56 Rate 650 148 131 132 127 135 128

57 Rate 655 1,095 1,028 1,073 1,064 927 1,042

58 Rate 660 (160,000) (160,000) (160,000) (160,000) (160,000) (160,000)

59 Rate 1750 1,855 1,855 1,855 1,855 1,855 1,855

60 Total Small Industrial Margin _$_ 9,737,145 $ 10,042,851 $ 13,060,040 $ 10,192,715 $ 11,681,400 $ 10,491,619

July

$

$

Petitioner's Confidential Exhibit No. 20-S2 (Redact.. 1

of 887

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1,391,303 $ 1,525,148 $ 1,288,304 $ 1,447,992 $ 1,237,101 $ 1,248,136 $ 16,135,192

1,936,226 2,031,568 1,897,423 1,946,182 1,732,595 1,840,020 22,703,816

5,773,990 6,021,750 5,736,399 5,653,772 5,161,650 5,557,842 67,539,204

292,431 304,304 281,337 275,903 248,278 269,855 3,310,364

2,022,472 2,173,536 2,001,893 2,119,487 1,823,453 2,000,895 23,700,280

130 133 134 142 143 141 1,624

1,046 1,053 1,054 1,089 1,085 1,100 12,656

(160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (1,920,000)

1,855 1,855 1,855 1,855 1,855 1,855 22,260

11,259,452 $ 11,899,347 _$ 11,048,400 $ 11,286,423 $ _10,046,160 $ 10,759,844 $ 131_,5~396


Workpaper REV 1

Page [.BJ Northern Indiana Public Service Company L

Revenues: Small Industrial Margin 2018 and 2019 Pricing Model Excerpt


Customer Charge

Rate 821/621 Customers 35,759 35.582 35.625 35,597 35,488 35,355 35,760 35,629 35,835 35,461 35,853 35,563 427,507

Minimum Bill 1,293 1,573 1,505 1,551 1,723 1,933 1,293 1,500 1,174 1,765 1,145 1,603 18,057

Energy Charge Rate 821 /621 1,145,670 811,548 1,946,650 1,275,783 1,307,956 1,318,757 1,353,389 1,487,432 1,251,212 1,409,754 1,199,365 1,210,027 15,717,546

Rate 823/623 942,424 1,022,373 1,106,404 1,013,246 1,026,433 988,461 1,072,737 1,116,454 1,053,194 1,019,403 944,639 963,751 12,269,519 Rate 824/624

Block 1 271,136 267,032 274,975 266,647 274,846 265,459 274,754 269,881 266,435 273,854 266,472 273,448 3,244,938

10 Block 2 481,637 487,643 498,098 494,404 495,799 485,641 507,950 500,198 482,041 493,814 483,339 501,313 5,911,875 Block 3 1,737,207 2,056,042 1,836,031 2,036,714 1,908,296 1,903,634 2,143,121 2,137,114 2,002,468 1,753,966 1,834,303 1,688,543 23,037,438

12 Block 4 256,469 354,474 667,579 132,067 559,027 272,405 243,305 395,218 389,896 488,951 268,994 376,450 4,404,836

13 Rate 825/625 78,807 87,812 97,724 81,207 90,761 79,421 86,037 97,581 90,439 88,706 80,010 82,018 1,040,522

14 Rate 826/626 263,912 261,298 385,577 305,090 320,180 299,028 318,244 346,528 308,374 306,722 287,746 286,110 3,688,810

Demand Charge

16 Rate 823/623

17 Block 1 94,687 93,165 96,194 93,161 96,198 93,161 96,224 94,679 93,144 96,227 93,139 96,241 1,136,220

18 Block 2 737,617 751,754 935,165 673,940 843,510 747,455 765,830 819,457 750,947 829,021 693,658 778,527 9,326,881

Rate 824/624 20 Block 1 188,991 185,943 192,039 185,943 192,039 185,943 192,039 188,991 185,943 192,039 185,943 192,039 2,267,892

21 Block 2 2,129,140 2,112,026 2,165,307 2,083,553 2,155,896 2,052,434 2,282,042 2,191,870 2,146,162 2,028,697 1,978,369 2,152,216 25,477,713

22 Block 3 331,834 302,896 686,803 102,081 610,055 246,474 236,028 443,569 367,460 518,517 238,264 476,204 4,560,185

23 Rate 825/625

24 Block 1 66,630 65,555 67,705 65,555 67,705 65,555 67,705 66,630 65,555 67,705 65,555 67,705 799,560

25 Block 2 123,351 112,058 142,013 106,636 131,208 113,279 138,186 139,749 125,295 119,027 102,351 119,651 1,472,805

26 Rate 826/626

27 Block 1 189,360 186,306 192,414 186,306 192,414 186,306 192,414 189,360 186,306 192,414 186,306 192,414 2,272,320

28 Block 2 409,539 386,970 423,453 410,008 418,306 405,262 421,818 421,653 408,483 418,763 407,793 411,655 4,943,702

29 Block 3 593,653 409,516 637,647 614,907 615,789 621,574 644,692 649,130 617,970 630,338 581,478 596,917 7,213,612

30 Block 4 204,017 381,675 958,161 312,051 618,113 407,565 470,977 596,469 518,306 669,597 427,018 524,285 6,088,233

31 Demand Discount

Rate 824/624 33 Transmission Disco1 (21,846) (19,450) (22,627) (19,654) (20,244) (19,123) (22,232) (20,473) (20,406) (21,133) (19,899) (22,404) (249,491)

34 Primary Discount (91,716) (85,615) (99,787) (79,181) (83,586) (86,035) (88,570) (88,402) (84,138) (80,583) (78,439) (85,573) (1,031,624)

35 Rate 826/626

36 Transmission Disco1 (8,042) (10,849) (7,621) (6,930) (7,294) (6,923) (7,149) (6,757) (6,833) (7,060) (6,543) (7,075) (89,076)

37 Primary Discount (11,875) (59,196) (8,490) (22,890) (20,659) (22,572) (21,084) (24,593) (30,961) (93,846) (62,288) (5,952) (384,406)

38 IURT

39 Rate 821/621 572 296 874 337 861 811 944 745 153 544 636 855 7,628

40 Rate 823/623 952 493 1,456 561 1,435 1,351 1,572 1,241 255 907 1,060 1,425 12,706

41 Rate 824/624 3,683 1,909 5,633 2,169 5,551 5,225 6,081 4,801 987 3,508 4,100 5,513 49,159

42 Rate 825/625 334 173 511 197 503 474 551 435 89 318 372 500 4,458

43 Rate 826/626 1,698 880 2,598 1,000 2,559 2,409 2,804 2,213 455 1,617 1,890 2,542 22,667

44 Misc

45 Rate 1750 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 22,260

46 Rate 650 148 131 132 127 135 128 130 133 134 142 143 141 1,624

47 Rate 660 1,095 1,028 1,073 1,064 927 1,042 1,046 1,053 1,054 1,089 1,085 1,100 12,656

48 EDR (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (1,920,000)

49 Total Small Ind. Margin $9,999,992 $10,044,897 $13,062,676 $10,195,103 $11,683,787 $10,493,744__ $11,260,491 $11,901,342 $11,049,282 $11,282,099 $10,045,714 $10,759,605 $131,778,732 [.Sa]

Northern Indiana Public Service Company L Revenues: small Industrial Margin


2019 line Description Janua!l'. February March April May June

50 Small Industrial Summary

51 Rate 821/621 $ 1,183,294 $ 849,000 $ 1,984,655 $ 1,313,267 $ 1,346,028 $ 1,356,856

52 Rate 823/623 1,775,680 1,867,785 2,139,219 1,780,907 1,967,577 1,830,428

Rate 824/624 5,286,536 5,662,901 6,204,052 5,204,744 6,097,679 5,312,056

54 Rate 825/625 269,122 265,598 307,953 253,595 290,177 258,729

55 Rate 826/626 1,642,263 1,556,599 2,583,738 1,799,543 2,139,409 1,892,650

56 Rate 650 148 131 132 127 135 128

57 Rate 655 1,095 1,028 1,073 1,064 927 1,042

58 Rate 660 (160,000) (160,000) (160,000) (160,000) (160,000) (160,000)

59 Rate 1750 1,855 1,855 1,855 1,855 1,855 1,855

60 Total Small Industrial Margin _J_ 9,999,992 $ 10,044,897 $ 13,062,676 $ 10,195,103 $ 11,683,787 '$ 10,493,744

July

$

$


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1,391,385 $ 1,525,306 $ 1,288,374 $ 1,447,525 $ 1,236,999 $ 1,248,049 $ 16,170,738

1,936,362 2,031,831 1,897,539 1,945,559 1,732,497 1,839,944 22,745,326

5,774,519 6,022,765 5,736,847 5,651,628 5,161,446 5,557,748 67,672,923

292,479 304,396 281,378 275,756 248,288 269,873 3,317,344

2,022,716 2,174,004 2,002,100 2,118,546 1,823,401 2,000,895 23,755,861

130 133 134 142 143 141 1,624

1,046 1,053 1,054 1,089 1,085 1,100 12,656

(160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (1,920,000)

1,855 1,855 1,855 1,855 1,855 1,855 22,260

11,260,491 $ 11,901,342 $ 11,049,282 $ 11,282,099 _L_1(),045,714 $ 10,759,605 $ 131,778,732

Petitioner's Confidential Exhibit No. 20-S2 (Redac of 887

Workpaper REV 1

Page [.Ba] Northern Indiana Public Service Company LLC

Revenues: Small Industrial 2018 and 2019 Billing Determinants


Customer Charge

Rate 821/621

Customers 1,490 1,483 1,484 1,483 1,479 1,473 1,490 1,485 1,493 1,478 1,494 1,482

Minimum Bill 34 41 40 41 45 51 34 39 31 46 30 42

Rate 823/623 396 396 396 396 396 396 396 396 396 396 396 396

Rate 824/624 198 198 198 198 198 198 198 198 198 198 198 198

Rate 825/625 6 6 6 6 6 6 6 6 6 6 6 6

Rate 826/626 36 36 36 36 36 36 36 36 36 36 36 36

Energy Charge

10 Rate 821 /621 11,739,026 8,315,471 19,946,207 13,072,221 13,401,877 13,512,547 13,867,404 15,240.866 12,820,457 14,449,055 12,291,582 12,400,849 161,057,561

11 Rate 823/623 20,604,376 22,352,315 24,189,521 22,152,782 22,441,097 21,610,909 23,453,436 24,409,233 23,026.164 22,298,612 20,659,689 21,077,662 268,275.796

Rate 824/624

Block 1 5,931,914 5,842,131 6,015,908 5,833,705 6,013,075 5,807,715 6,011,071 5,904,468 5,829,064 5,993,906 5,831,517 5,984,178 70,998,653

14 Block 2 12,671,986 12,830,010 13,105,074 13,007,900 13,044,607 12,777,325 13,364,288 13,160,325 12,682,618 12,998,984 12,721,089 13,194,151 155,558,357

15 Block 3 50,415,206 59,668,069 53,283,152 59,107,135 55,380,336 55,245,057 62,195,176 62,020,827 58,113,287 50,931,859 53,252,988 49,021,306 668,634,399

16 Block 4 8,311,271 11,487,265 21,633,918 4,279,833 18,116,108 8,827,686 7,884,676 12,807,622 12,635,176 15,855,061 8,720,807 12,204,546 142,763,969

17 Rate 825/625 7,126,655 7,941,022 8,837,393 7,343,751 8,207,689 7,182,215 7,780,505 8,824,509 8,178,570 8,031,707 7,241,444 7,423,207 94,118,668

18 Rate 826/626 34,225,450 33,886,414 50,003,507 39,565,618 41,522,512 38,779,407 41,271,387 44,939,401 39,991,457 39,873,675 37,373,126 37,160,644 478,592,598

19 Demand Charge

20 Rate 823/623

21 Block 1 3,960 3,896 4,023 3,896 4,023 3,896 4,024 3,960 3,896 4,025 3,895 4,025 47,521

22 Block 2 67,609 68,905 85,716 61,773 77,315 68,511 70,195 75,111 68,831 75,987 63,580 71,359 854,893

23 Rate 824/624

24 Block 1 9,900 9,740 10,060 9,740 10,060 9,740 10,060 9,900 9,740 10,060 9,740 10,060 118,800

25 Block 2 170,468 169,097 173,363 166,818 172,610 164,326 182,710 175,490 171,830 162,426 158,396 172,315 2,039,849

26 Block 3 27,676 25,262 57,281 8,514 50,880 20,557 19,685 36,995 30,647 43,246 19,872 39,717 380,332

27 Rate 825/625

Block 1 3,000 2,952 3,048 2,952 3,048 2,952 3,048 3,000 2,952 3,048 2,952 3,048 36,000

29 Block 2 5,816 5,283 6,696 5,028 6,186 5,341 6,515 6,589 5,907 5,612 4,826 5,641 69,439

30 Rate 826/626

31 Block 1 7,200 7,084 7,316 7,084 7,316 7,084 7,316 7,200 7,084 7,316 7,084 7,316 86,400

32 Block 2 16,187 15,295 16,737 16,206 16,534 16,018 16,673 16,666 16,146 16,552 16,118 16,271 195,403

Block 3 24,430 16,853 26,241 25,305 25,341 25,579 26,531 26,713 25,431 25,940 23,929 24,564 296,856

Block 4 8,572 16,037 40,259 13,111 25,971 17,125 19,789 25,062 21,778 28,134 17,942 22,029 255,808

35 Demand Discount

Rate 824/624

37 Transmission Discou1 24,273 21,611 25,141 21,838 22,493 21,248 24,703 22,748 22,673 23,482 22,109 24,893 277,212

38 Primary Discount 127,383 118,910 138,593 109,973 116,091 119,493 123,014 122,781 116,859 111,921 108,942 118,851 1,432,811

39 Rate 8261626

40 Transmission Discou1 8,936 12,055 8,468 7,700 8,105 7,692 7,943 7,508 7,592 7,844 7,270 7,861 98,974

41 Primary Discount 16,493 82,217 11,792 31,792 28,693 31,350 29,283 34,157 43,001 130,341 86,511 8,267 533,897

42 Misc

43 Rate 641 3,968 4,288 3,808 3,808 3,712 4,960 12,416 9,536 6,048 5,312 2,368 3,296 63,520

44 Rate 642 420 376 419 420 378 379 422 378 379 420 378 380 4,749

Rate 650 3,091 2,589 2,302 1,862 1,702 1,483 1,556 1,798 2,067 2,495 3,040 3,255 27,240

46 Rate 660 23,787 20,593 18,409 18,872 14,718 14,397 14,802 14,392 17,507 18,006 1,329 21,503 198,315

47 Total Sm Industrial Customers 2,160 2,160 2,160 2,160 2,160 2,160 2,160 2,160 2,160 2,160 2,160 2,160

Total Sm Industrial kWh 151,057,151 162,350,543 197,039,616 164,387,907 178,147,813 163,764,081 175,857,137 187,333,356 173,302,793 170,459,093 158,099,357 158,494,976 2,040,293,824

Petitioner's Confidential Exhibit No. 20-S2 (Redac 1 of 887

Workpaper REV 1

Page [.Ba]

Northern Indiana Public Service Company LLC Revenues: Small Industrial 2()18 and 2019 Billing Determinants


49 Small Industrial Customer Summary

50 Rate 821/621 1,524 1,524 1,524 1,524 1,524 1,524 1,524 1,524 1,524 1,524 1,524 1.524

51 Rate 823/623 396 396 396 396 396 396 396 396 396 396 396 396 52 Rate 824/624 198 198 198 198 198 198 198 198 198 198 198 198

53 Rate 825/625 6 6 6 6 6 6 6 6 6 6 6 Rate 826/626 36 36 36 36 36 36 36 36 36 36 36 36

55 Total Sm Industrial Customers 2.160 2,160 2,160 2,160 2,160 2.160 2,160 2,160 2,160 2,160 2.160 2,160

56 Small Industrial kWh Summary

57 Rate 821/621 11,739,026 8,315,471 19,946.207 13,072,221 13,401.877 13,512.547 13,867,404 15,240,866 12,820,457 14,449,055 12,291,582 12,400,849 161,057,561 58 Rate 823/623 20,604.376 22,352,315 24,189,521 22,152,782 22,441.097 21,610,909 23,453,436 24,409,233 23,026,184 22,298,612 20,659,689 21,077,662 268,275,796

59 Rate 824/624 77,330,377 89,827,476 94,038,051 82,228,573 92,554,127 82,657,784 89,455,211 93,893,242 89,260,145 85,779,811 80,526,401 80,404,180 1,037,955,378 60 Rate 825/625 7,126,655 7,941,022 8,837,393 7,343,751 8,207,689 7,182,215 7,780,505 8,824,509 8,178,570 8,031,707 7,241,444 7,423,207 94,118,668

Rate 826/626 34,225,450 33,886,414 50,003,507 39,565,618 41,522,512 38,779,407 41,271,387 44,939,401 39,991,457 39,873,675 37,373,126 37,160,644 478,592,598

62 Rate 641 3,968 4,288 3,808 3,808 3,712 4,960 12,416 9,536 6,048 5,312 2,368 3,296 63,520 63 Rate 650 420 376 419 420 378 379 422 378 379 420 378 380 4,749

64 Rate 655 3,091 2,589 2,302 1,862 1,702 1,483 1,556 1,798 2,067 2,495 3,040 3,255 27,240

65 Rate 660 23,787 20,593 18,409 18,872 14,718 14,397 14,802 14,392 17,507 18,006 1,329 21,503 198,315 66 Total Sm Industrial kWh 151,057,151 162,350,543 197,039,616 164,387,907 178,147,813 _16_3.2_64,081 175,857,137 187,333,356 173,302, 793_ __ 170,459,093 158,099,357 158,494,976 2,040,293,824


Workpaper REV 1

Page [.Sa)

Northern Indiana Public Service Company Revenues: Small Industrial 2018 and 2019 Billing Determinants


Customer Charge

Rate 8211621 Customers 1,490 1,483 1,484 1,483 1,479 1,473 1,490 1,485 1,493 1,478 1,494 1,482 Minimum Bill 34 41 40 41 45 51 34 39 31 46 30 42

Rate 823/623 396 396 396 396 396 396 396 396 396 396 396 396 Rate 824/624 198 198 198 198 198 198 198 198 198 198 198 198 Rate 825/625 6 6 6 6 6 6 6 6 6 6 6 6 Rate 826/626 36 36 36 36 36 36 36 36 36 36 36 36

Energy Charge

10 Rate 821/621 11,739,026 8,315,471 19,946,207 13,072,221 13,401,877 13,512,547 13,867,404 15,240,866 12,820,457 14,449,055 12,291,582 12,400,849 161,057,561 Rate 823/623 20,604,376 22,352,315 24,189,521 22,152,782 22,441,097 21,610,909 23,453,436 24,409,233 23,026,164 22,298,612 20,659,689 21,077,662 268,275,796

12 Rate 824/624 13 Block 1 5,931,914 5,842,131 6,015,908 5,833,705 6,013,075 5,807,715 6,011,071 5,904,468 5,829,064 5,993,906 5,831,517 5,984,178 70,998,653

Block 2 12,671,986 12,830,010 13,105,074 13,007,900 13,044,607 12,m,325 13,364,288 13,160,325 12,682,618 12,998,984 12,721,089 13,194,151 155,558,357 15 Block 3 50,415,206 59,668,069 53,283,152 59,107,135 55,380,336 55,245,057 62,195,176 62,020,827 58,113,287 50,931,859 53,252,988 49,021,306 668,634,399

Block 4 8,311,271 11,487,265 21,633,918 4,279,833 18,116,108 8,827,686 7,884,676 12,807,622 12,635,176 15,855,061 8,720,807 12,204,546 142,763,969 17 Rate 825/625 7,126,655 7,941,022 8,837,393 7,343,751 8,207,689 7,18Z215 7,780,505 8,824,509 8,178,570 8,031,707 7,241,444 7,423,207 94,118,668 18 Rate 826/626 34,225,450 33,886,414 50,003,507 39,565,618 41,522,512 38,779,407 41,271,387 44,939,401 39,991,457 39,873,675 37,373,126 37,160,644 478,592,598 19 Demand Charge

20 Rate 823/623

21 Block 1 3,960 3,896 4,023 3,896 4,023 3,896 4,024 3,960 3,896 4,025 3,895 4,025 47,521 22 Block 2 67,609 68,905 85,716 61,773 77,315 68,511 70,195 75,111 68,831 75,987 63,580 71,359 854,893 23 Rate 8241624

" Block 1 9,900 9,740 10,060 9,740 10,060 9,740 10,060 9,900 9,740 10,060 9,740 10,060 118,800 25 Block 2 170,468 169,097 173,363 166,818 172,610 164,326 182,710 175,490 171,830 162,426 158,396 172,315 2,039,849 26 Block 3 27,676 25,262 57,281 8,514 50,880 20,557 19,685 36,995 30,647 43,246 19,872 39,717 380,332 27 Rate 825/625

Block 1 3,000 2,952 3,048 2,952 3,048 2,952 3,048 3,000 2,952 3,048 2,952 3,048 36,000 29 Block 2 5,816 5,283 6,696 5,028 6,186 5,341 6,515 6,589 5,907 5,612 4,826 5,641 69,439 30 Rate 826/626

Block 1 7,200 7,084 7,316 7,084 7,316 7,084 7,316 7,200 7,084 7,316 7,084 7,316 86,400 32 Block 2 16,187 15,295 16,737 16,206 16,534 16,018 16,673 16,666 16,146 16,552 16,118 16,271 195,403 33 Block 3 24,430 16,853 26,241 25,305 25,341 25,579 26,531 26,713 25,431 25,940 23,929 24,564 296,856 34 Block 4 8,572 16,037 40,259 13,111 25,971 17,125 19,789 25,062 21,778 28,134 17,942 22,029 255,808 35 Demand Discount

Rate 824/624

37 Transmission Discou1 24,273 21,611 25,141 21,838 22,493 21,248 24,703 22,748 22,673 23,482 22,109 24,893 277,212 38 Primary Discount 127,383 118,910 138,593 109,973 116,091 119,493 123,014 122,781 116,859 111,921 108,942 118,851 1,432,811 39 Rate 826/626

40 Transmission Discou1 8,936 12,055 8,468 7,700 8,105 7,692 7,943 7,508 7,592 7,844 7,270 7,861 98,974 41 Primary Discount 16,493 82,217 11,792 31,792 28,693 31,350 29,283 34,157 43,001 130,341 86,511 8,267 533,897 42 Misc

43 Rate 641 3,968 4,288 3,808 3,808 3,712 4,960 12,416 9,536 6,048 5,312 2,368 3,296 63,520 44 Rate 642 420 376 419 420 378 379 422 378 379 420 378 380 4,749 45 Rate 650 3,091 2,589 2,302 1,862 1,702 1,483 1,556 1,798 2,067 2,495 3,040 3,255 27,240 46 Rate 660 23,787 20,593 18,409 18,872 14,718 14,397 14,802 14,392 17,507 18,006 1,329 21,503 198,315


48 Total Sm Industrial kWh 151,057,151 162,350,543 197,039,616 164,387,907 178,147,813 163,764,081 175,857,137 187,333,356 173,302,793 170,459,093 158,099,357 158,494,976 2,040,293,824

Northern Indiana Public Service Company Revenues: Small Industrial 2018 and 2019 Billing Determinants


49 Small Industrial Customer Sumn

50 Rate 821/621 1.524 1,524 1.524 1.524 1,524 1.524

Rate 823/623 396 396 396 396 396 396 Rate 824/624 198 198 198 198 198 198

Rate 825/625 6 6 6 6 6 6 54 Rate 826/626 36 36 36 36 36 36

Total Sm Industrial Customers 2,160 2,160 2,160 2.160 2,160 2,160


57 Rate 821/621 11,739,026 8,315,471 19,946,207 13,072,221 13,401,877 13,512,547

58 Rate 823/623 20,604,376 22,352,315 24,189,521 22,152,782 22,441,097 21,610,909

59 Rate 824/624 77,330,377 89,827,476 94,038,051 82,228,573 92,554,127 82,657,784

60 Rate 825/625 7,126,655 7,941,022 8,837,393 7,343,751 8,207,689 7,182,215

61 Rate 826/626 34,225,450 33,886,414 50,003,507 39,565,618 41,522,512 38,779,407

62 Rate 641 3,968 4,288 3,808 3,808 3,712 4,960

63 Rate 650 420 376 419 420 378 379

64 Rate 655 3,091 2,589 2,302 1,862 1,702 1,483

65 Rate 660 23,787 20,593 18,409 18,872 14,718 14,397 66 Total Sm Industrial kWh 151,057,151 162,350,543 197,039,616 164,387,907 178,147,813 163,764,081

July


Workpaper REV 1

Page [.Ba]


1,524 1.524 1.524 1.524 1,524 1.524

396 396 396 396 396 396

198 198 198 198 198 198

6 6 6 6 6

36 36 36 36 36 36

2,160 2,160 2,160 2,160 2,160 2,160

13,867,404 15,240,866 12,820,457 14,449,055 12,291,582 12,400,849 161,057,561

23,453,436 24,409,233 23,026,164 22,298,612 20,659,689 21,077,662 268,275,796

89,455,211 93,893,242 89,260,145 85,779,811 80,526,401 80,404,180 1,037,955,378

7,780,505 8,824,509 8,178,570 8,031,707 7,241,444 7,423,207 94,118,668

41,271,387 44,939,401 39,991,457 39,873,675 37,373,126 37,160,644 478,592,598

12,416 9,536 6,048 5,312 2,368 3,296 63,520

422 378 379 420 378 380 4,749

1,556 1,79.8 2,067 2,495 3,040 3,255 27,240

14,802 14,392 17,507 18,006 1,329 21,503 198,315

175,857,137 187,333,356 173,302,793 170,459,093 158,099,357 158,494,976 2,040,293,824


of 887

Workpaper REV 1

Page [.9]


Revenues: Large Industrial Margin


2018 UneNo, Rate Customer January February March April May June July August September October November December 2018 Total

724 Customer 2 $ 69,124 $ 68,238 $ 58,759 $ 61,341 $ 60,730 $ 59,926 $ 62,352 $ 58,750 $ 55,711 $ 59,558 $ 69,129 $ 69,148 $ 752,763 724 Customer 4 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 745,800

724 Customer 5 192,236 210,671 215,338 221,945 255,851 256,958 254,789 254,679 254,504 213,657 213,629 203,626 2,747,883

724 Customer 6 118,691 121,730 121,810 135,658 135,755 149,815 166,448 168,632 161,220 140,253 121,791 118,739 1,660,541

724 Customer 7 147,249 146,515 144,634 143,980 142,424 141,086 140,573 142,401 138,451 144,185 142,064 142,445 1,716,008

724 Customer 24 29,832 29,832 29,832 29,832 29,832 29,832 29,832 29,832 29,832 29,832 29,832 29,832 357,984

726 Customer 1 156,476 156,395 156,524 156,398 156,531 156,517 156,575 156,500 156,381 156,517 156,493 156,558 1,877,866

732 Customer 8 101,288 101,222 104,094 103,983 104,100 104,088 104,139 104,073 103,968 101,321 101,301 95,813 1,229,388 9 732 Customer 9 2,189,267 2,208,708 1,896,533 2,190,260 2,416,094 2,055,449 2,425,986 2,349,662 2,445,786 2,265,358 2,389,246 2,317,834 27,150,184

10 732 Customer 10 360,312 436,574 366,727 355,465 362,676 292,338 287,757 358,571 375,961 413,035 481,469 516,817 4,607,701

11 732 Customer 11 1,319,684 1,384,924 1,361,514 1,312,411 1,192,425 1,222,045 1,163,893 1,084,530 1,108,929 1,165,114 1,150,501 1,241,991 14,707,963 12 732 Customer 12 151,387 148,900 151,434 150,106 151,441 150,221 151,485 151,411 150,090 151,428 150,198 151,468 1,809,569

13 732 Customer 13 106,961 83,535 94,921 89,197 119,055 89,256 94,948 94,909 89,188 94,918 77,180 82,873 1,116,942 14 732 Customer 14 1,333,708 1,325,431 1,304,201 1,291,979 1,304,263 1,293,033 1,304,667 1,303,983 1,291,828 1,304,138 1,292,822 1,334,520 15,684,571 15 732 Customer 15 62,778 62,593 65,359 64,853 63,316 63,675 65,899 65,565 65,863 66,524 63,314 63,397 773,137 16 732 Customer 16 182,944 182,878 182,983 182,881 191,486 201,615 201,661 201,601 191,365 181,335 171,175 161,088 2,233,013 17 732 Customer 17 311,130 311,806 312,907 323,456 323,055 311,771 292,923 292,489 311,563 319,497 314,496 306,672 3,731,764

18 733 Customer 3 266,237 271,885 271,135 270,386 265,586 262,324 251,894 269,513 233,323 287,168 290,870 271,437 3,211,757 19 733 Customer 18 3,650,882 3,610,163 3,649,916 3,628,527 3,654,980 3,636,388 3,655,929 3,653,076 3,627,394 3,644,726 3,628,964 3,651,958 43,692,903

20 733 Customer 19 417,793 413,203 413,871 413,274 414,420 414,004 417,144 414,412 412,055 412,601 415,464 412,356 4,970,597 21 733 Customer 20 129,739 133,967 136,683 134,472 134,277 137,489 135,626 137,123 135,440 136,355 135,380 135,793 1,622,345 22 733 Customer 21 221,535 227,527 221,934 223,980 222,798 226,118 224,322 224,650 226,334 225,645 306,861 305,413 2,857,119 23 733 Customer 22 264,086 273,515 280,848 278,794 276,451 283,379 288,808 291,182 293,557 293,365 279,013 258,953 3,361,951 24 733 Customer 23 2,697,137 2,722,926 2,694,896 2,538,358 2,479,266 2,423,452 2,377,347 2,357,860 2,435,003 2,509,906 2,613,669 2,644,806 30,494,627 25 734 Customer 25 5,010,385 5,057,156 5,165,923 4,999,445 5,175,112 5,163,484 5,190,025 5,108,248 5,230,777 5,233,925 5,232,069 5,268,837 61,835,387

26 Subtotal $19,553,012 $19,752,443 $19,464,926 $19,363,130 $19,694,076 $19,186,412 $19,507,173 $19,335,803 $19,586,674 $19,612,509 $19,889,081 $20,004,524 $234,949,762 27 776 Backup & Maint 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 3,000,000 [.9b] 28 Total Lg Industrial Margin $19,803,012 $20,002,443 $19,714,926 $19,613,130 $19,944,076 $19,436,412 $19,757,173 $19,585,803 $19,836,674 $19,862,509 $20,139,081 $20,254,524 $237,949,762 [.S]

29 Summarr er Rate 30 724 619,282 639,135 632,523 654,905 686,742 699,766 716,144 716,444 701,868 649,635 638,595 625,940 7,980,979 31 726 156,476 156,39S 156,524 156,398 156,531 156,517 156,575 156,500 156,381 156,517 156,493 156,558 1,877,866 32 732 6,119,458 6,246,571 5,840,674 6,064,590 6,227,912 5,783,490 6,093,359 6,006,794 6,134,541 6,062,667 6,191,703 6,272,472 73,044,232

33 733 7,647,410 7,653,186 7,669,283 7,487,791 7,447,779 7,383,154 7,351,069 7,347,816 7,363,108 7,509,765 7,670,220 7,680,717 90,211,298 34 734 5,010,385 5,057,156 5,165,923 4,999,445 5,175,112 5,163,484 5,190,025 5,108,248 5,230,777 5,233,925 5,232,069 5,268,837 61,835,387 35 776 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 3,000,000 36 Total 19,803,012 ---~0~~443 19,714,926 19,613,13~--~44,076 19,436,412 19,757,173 19,585,803 19,836,674 19,862,509 20,139,081 20,254,524 237,949,762


of 887

Workpaper REV 1

Page [.9] Northern Indiana Public Service Co1


2018 and 2019 Pricing Model Exceri

2019 Line No, Rate Customer January February March April May June July August September October November December 2019 Total

724 Customer 2 $ 69,136 $ 68,250 $ 58,772 $ 61,354 $ 60,743 $ 59,937 $ 62,358 $ 58,760 $ 55,715 $ 59,542 $ 69,126 $ 69,147 $ 752,837

724 Customer 4 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 745,800

724 Customer 5 194,308 212,750 215,401 222,004 255,921 257,018 254,819 254,734 254,529 213,585 213,617 203,622 2,752,308

724 Customer 6 118,715 121,755 121,841 135,693 135,790 149,847 166,467 168,667 161,235 140,208 121,785 118,737 1,660,741

724 Customer 7 147,285 146,550 144,675 144,018 142,460 141,115 140,587 142,430 138,462 144,145 142,064 142,450 1,716,242

724 Customer 24 33,561 33,561 33,561 33,561 33,561 33,561 33,561 33,561 33,561 33,561 33,561 33,561 402,732

726 Customer 1 156,517 156,436 156,575 156,446 156,578 156,558 156,595 156,538 156,398 156,500 156,527 156,599 1,878,268

732 Customer 8 101,321 101,255 104,139 104,025 104,142 104,124 104,157 104,106 103,983 101,279 101,301 95,817 1,229,648 9 732 Customer 9 2,190,039 2,209,434 1,897,369 2,191,141 2,417,087 2,056,158 2,426,404 2,350,421 2,446,137 2,264,359 2,389,245 2,317,969 27,155,765

10 732 Customer 10 360,426 436,727 366,878 355,592 362,812 292,378 287,775 358,674 376,015 412,855 481,468 516,847 4,608,448

11 732 Customer 11 1,320,112 1,385,413 1,362,106 1,312,902 1,192,763 1,222,367 1,164,023 1,084,689 1,109,012 1,164,789 1,150,501 1,242,047 14,710,724 12 732 Customer 12 151,428 148,938 151,485 150,152 151,488 150,260 151,505 151,448 150,106 151,377 150,198 151,475 1,809,860

13 732 Customer 13 106,983 83,555 94,948 89,221 119,083 89,277 94,958 94,928 89,197 94,892 77,180 82,876 1,117,097

14 732 Customer 14 1,334,114 1,325,828 1,304,667 1,292,400 1,304,698 1,293,394 1,304,854 1,304,325 1,291,979 1,303,671 1,292,821 1,334,586 15,687,338

15 732 Customer 15 62,798 62,613 65,387 64,878 63,340 63,695 65,911 65,586 65,872 66,495 63,314 63,400 773,289

16 732 Customer 16 161,055 160,989 171,241 181,277 191,524 201,648 201,678 201,631 191,378 181,293 171,175 161,093 2,175,984

17 732 Customer 17 311,228 311,916 313,046 323,586 323,184 311,880 292,967 292,581 311,604 319,377 314,496 306,687 3,732,552

18 733 Customer 3 266,327 271,975 271,253 270,492 265,697 262,413 251,938 269,596 233,361 287,060 290,876 271,458 3,212,445

19 733 Customer 18 3,652,306 3,611,494 3,651,687 3,630,130 3,656,647 3,637,771 3,656,643 3,654,384 3,627,966 3,643,060 3,629,051 3,652,285 43,703,422

20 733 Customer 19 417,951 413,352 414,057 413,447 414,595 414,153 417,221 414,550 412,116 412,427 415,473 412,389 4,971,732 21 733 Customer 2 0 143,181 147,408 150,137 147,922 147,728 150,931 149,042 150,561 148,852 149,691 148,781 149,202 1,783,437 22 733 Customer 21 301,931 303,308 302,318 302,839 303,188 304,941 304,635 304,947 305,086 305,729 385,573 385,682 3,810,178

23 733 Customer 22 264,170 273,601 280,968 278,904 276,556 283,467 288,856 291,263 293,596 293,243 279,019 258,971 3,362,613

24 733 Customer 23 2,698,049 2,723,748 2,696,004 2,539,198 2,480,083 2,424,183 2,377,680 2,358,449 2,435,316 2,509,026 2,613,721 2,644,995 30,500,452

25 734 Customer 25 5,012,458 5,059,163 5,168,662 5,001,817 5,177,677 5,165,639 5,191,129 5,110,217 5,231,699 5,231,464 5,232,407 5,269,563 61,851,894

26 Subtotal $19,637,546 $19,832,169 $19,559,328 $19,465,149 $19,799,496 $19,288,866 $19,607,914 $19,439,194 $19,685,326 $19,701,775 $19,985,432 $20,103,610 $236,105,805

27 776 Backup & Maint 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 3,000,000 [.9bj 28 Total lg Industrial Margin $19,887,546 $20,082,169 $19,809,328 $19,715,149 $20,049,496 $19,538,866 $19,857,914 $19,689,194 $19,935,326 $19,951,775 $20,235,432 $20,353,610 $239,105,805 [.Sa]

29 Summa!:Y By: Rate 30 724 625,155 645,016 636,401 658,779 690,625 703,628 719,943 720,301 705,652 653,191 642,303 629,667 8,030,660

31 726 156,517 156,436 156,575 156,446 156,578 156,558 156,595 156,538 156,398 156,500 156,527 156,599 1,878,268

32 732 6,099,502 6,226,668 5,831,266 6,065,175 6,230,122 5,785,181 6,094,232 6,008,389 6,135,285 6,060,385 6,191,700 6,272,798 73,000,704

33 733 7,743,914 7,744,887 7,766,425 7,582,932 7,544,494 7,477,860 7,446,016 7,443,749 7,456,292 7,600,235 7,762,494 7,774,983 91,344,279

34 734 5,012,458 5,059,163 5,168,662 5,001,817 5,177,677 5,165,639 5,191,129 5,110,217 5,231,699 5,231,464 5,232,407 5,269,563 61,851,894

35 776 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 3,000,000 36 Total 19,887,546 20,082,169 19,809,328 19,715,149 20,049,496 19,538,866 19,857,914 19!689,194 19,935,326 19,951,775 20,2~5,432_ 20,353,610 239,105,805

Petitioner's Confidential Exhibit No. 20-S2 (Redac J of 887

Workpaper REV 1 Page [.9a]

Northern Indiana Public Service Company LLC Revenues: Large Industrial 2018 and 2019 Billing Determinants

2018 line No. Rate Customer January February March April May June July August September October November December 2018 Total

Forecasted kWh by Customer - Total kWh 1 724 Customer 2 1,000,000 975,000 875,990 951,830 933,050 909,860 979,700 875,910 788,610 899,190 1,000,000 1,000,000 11,189,140 2 724 Customer 4 0 0 0 0 0 0 0 0 0 0 0 0 0 3 724 Customer 5 3,600,000 4,200,000 4,200,000 4,200,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 4,000,000 4,000,000 3,900,000 53,100,000 4 724 Customer 6 2,000,000 2,100,000 2,100,000 2,500,000 2,500,000 2,700,000 3,200,000 3,200,000 3,000,000 2,500,000 2,100,000 2,000,000 29,900,000 5 724 Customer 7 3,000,000 2,940,000 2,760,000 2,710,000 2,560,000 2,440,000 2,390,000 2,560,000 2,210,000 2,720,000 2,530,000 2,560,000 31,380,000 6 724 Customer 24 334,800 302,400 334,800 324,000 334,800 324,000 334,800 334,800 324,000 334,800 324,000 334,800 3,942,000 7 726 Customer 1 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 40,800,000

732 Customer 8 2,750,000 2,750,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 2,750,000 2,750,000 2,250,000 34,250,000 9 732 Customer 9 64,328,920 60,553,077 55,736,099 62,980,654 70,936,210 59,059,235 69,630,278 69,010,439 70,311,332 66,533,158 68,626,401 68,045,000 785,750,802 10 732 Customer 10 9,507,591 12,763,928 10,074,947 9,088,196 9,707,384 3,356,888 2,938,626 9,344,247 10,950,492 11,969,988 13,979,688 15,141,516 118,823,492 11 732 Customer 11 35,682,242 40,736,622 39,415,194 35,097,537 24,139,060 26,823,469 21,537,300 14,407,668 16,665,419 21,680,653 20,373,494 28,594,248 325,152,905 12 732 Customer 12 3,379,425 3,161,397 3,379,425 3,270,411 3,379,425 3,270,411 3,379,425 3,379,425 3,270,411 3,379,425 3,270,411 3,379,425 39,899,016 13 732 Customer 13 1,854,662 1,660,813 1,754,662 1,707,738 1,954,662 1,707,738 1,754,662 1,754,662 1,707,738 1,754,662 1,607,738 1,654,662 20,874,400 14 732 Customer 14 33,813,871 33,137,243 31,106,052 30,102,820 31,106,052 30,102,820 31,106,052 31,106,052 30,102,820 31,106,052 30,102,820 33,813,871 376,706,525 15 732 Customer 15 1,636,800 1,623,600 1,867,800 1,828,200 1,683,000 1,716,000 1,914,000 1,887,600 1,920,600 1,973,400 1,684,498 1,689,077 21,424,575 16 732 Customer 16 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 33,000,000 17 732 Customer 17 8,175,000 9,173,000 9,241,000 9,309,000 9,240,000 9,140,000 7,426,000 8,318,000 8,235,000 8,006,000 7,559,000 7,755,000 101,577,000 18 733 Customer 3 7,442,400 7,501,200 7,879,200 7,576,800 7,921,200 7,400,400 7,375,200 7,602,000 7,484,400 7,618,800 8,579,517 7,747,093 92,128,210 19 733 Customer 18 118,598,200 110,946,704 118,053,703 114,498,059 119,054,141 115,297,090 118,930,440 118,881,243 114,380,843 117,026,265 113,922,901 118,231,866 1,397,821,456 20 733 Customer 19 13,156,000 12,366,000 12,400,000 12,376,000 12,490,000 12,427,000 12,943,000 12,507,900 12,176,000 12,186,000 12,693,000 12,119,000 149,839,900 21 733 Customer 20 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 51,082,992 22 733 Customer 21 14,047,032 12,925,248 14,205,336 13,787,952 14,172,744 13,862,448 14,114,544 14,158,776 13,813,560 14,070,312 13,832,184 14,165,760 167,155,896 23 733 Customer 22 7,000,000 7,200,000 8,000,000 7,800,000 7,500,000 7,400,000 8,000,000 7,400,000 7,700,000 8,600,000 7,800,000 6,400,000 90,800,000 24 733 Customer 23 76,049,893 68,484,978 73,898,294 59,963,710 58,333,225 60,919,873 55,586,575 53,515,125 62,512,616 61,832,768 68,316,689 68,144,589 767,558,333 25 734 Customer 25 172,749,092 167,301,685 182,605,467 169,388,754 183,173,411 179,567,752 183,979,309 178,973,573 184,374,770 187,006,897 184,066,103 189,108,387 2,162,295,201 26 Total Lg Industrial kWh 590,512,844 573,209,810 593,294,885 562,868,578 579,525,281 556,831,899 565,926,827 557,624,336 570,335,527 578,355,286 579,525,359 598,441,211 6,906,451,842

27 Summa~B~ Rate

28 724 9,934,800 10,517,400 10,270,790 10,685,830 11,327,850 11,373,860 11,904,500 11,970,710 11,322,610 10,453,990 9,954,000 9,794,800 129,511,140 29 726 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 40,800,000 30 732 163,878,511 168,309,680 158,325,179 159,134,556 157,895,794 140,926,560 145,436,343 144,958,093 148,913,812 151,903,338 152,704,049 165,072,799 1,857,458,716 31 733 240,550,441 223,681,045 238,693,449 220,259,437 223,728,226 221,563,726 221,206,675 218,321,960 222,324,335 225,591,061 229,401,207 231,065,224 2,716,386,786 32 734 172,749,092 167,301,685 182,605,467 169,388,754 183,173,411 179,567,752 183,979,309 178,973,573 184,374,770 187,006,897 184,066,103 189,108,387 2,162,295,201 33 Total Lg Industrial kWh 590,512,844 573,209,810 593,294,885 562,868,578 579,525,281 556,831,899 565,926,827 557,624,336 570,335,527 578,355,286 579,525,359 598,441,211 6,906,451,842


Workpaper REV 1 Page [.9a]

Northern Indiana Public Service Con Revenues: Large Industrial 2018 and 2019 Billing Determinants

2019 Line No. Rate Customer January February March April May June July August September October November December 2019 Total

Forecasted kWh by Gusto 724 Customer 2 1,000,000 975,000 875,990 951,830 933,050 909,860 979,700 875,910 788,610 899,190 1,000,000 1,000,000 11,189,140

2 724 Customer 4 0 0 0 0 0 0 0 0 0 0 0 0 0 3 724 Customer 5 3,600,000 4,200,000 4,200,000 4,200,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 4,000,000 4,000,000 3,900,000 53,100,000 4 724 Customer 6 2,000,000 2,100,000 2,100,000 2,500,000 2,500,000 2,700,000 3,200,000 3,200,000 3,000,000 2,500,000 2,100,000 2,000,000 29,900,000 5 724 Customer 7 3,000,000 2,940,000 2,760,000 2,710,000 2,560,000 2,440,000 2,390,000 2,560,000 2,210,000 2,720,000 2,530,000 2,560,000 31,380,000 6 724 Customer 24 334,800 302,400 334,800 324,000 334,800 324,000 334,800 334,800 324,000 334,800 324,000 334,800 3,942,000 7 726 Customer 1 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 40,800,000 8 732 Customer 8 2,750,000 2,750,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 2,750,000 2,750,000 2,250,000 34,250,000 9 732 Customer 9 64,328,920 60,553,077 55,736,099 62,980,654 70,936,210 59,059,235 69,630,278 69,010,439 70,311,332 66,533,158 68,626,401 68,045,000 785,750,802 10 732 Customer 10 9,507,591 12,763,928 10,074,947 9,088,196 9,707,384 3,356,888 2,938,626 9,344,247 10,950,492 11,969,988 13,979,688 15,141,516 118,823,492 11 732 Customer 11 35,682,242 40,736,622 39,415,194 35,097,537 24,139,060 26,823,469 21,537,300 14,407,668 16,665,419 21,680,653 20,373,494 28,594,248 325,152,905 12 732 Customer 12 3,379,425 3,161,397 3,379,425 3,270,411 3,379,425 3,270,411 3,379,425 3,379,425 3,270,411 3,379,425 3,270,411 3,379,425 39,899,016 13 732 Customer 13 1,854,662 1,660,813 1,754,662 1,707,738 1,954,662 1,707,738 1,754,662 1,754,662 1,707,738 1,754,662 1,607,738 1,654,662 20,874,400 14 732 Customer 14 33,813,871 33,137,243 31,106,052 30,102,820 31,106,052 30,102,820 31,106,052 31,106,052 30,102,820 31,106,052 30,102,820 33,813,871 376,706,525 15 732 Customer 15 1,636,800 1,623,600 1,867,800 1,828,200 1,683,000 1,716,000 1,914,000 1,887,600 1,920,600 1,973,400 1,684,498 1,689,077 21,424,575 16 732 Customer 16 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 33,000,000 17 732 Customer 17 8,175,000 9,173,000 9,241,000 9,309,000 9,240,000 9,140,000 7,426,000 8,318,000 8,235,000 8,006,000 7,559,000 7,755,000 101,577,000 18 733 Customer 3 7,442,400 7,501,200 7,879,200 7,576,800 7,921,200 7,400,400 7,375,200 7,602,000 7,484,400 7,618,800 8,579,517 7,747,093 92,128,210 19 733 Customer 18 118,598,200 110,946,704 118,053,703 114,498,059 119,054,141 115,297,090 118,930,440 118,881,243 114,380,843 117,026,265 113,922,901 118,231,866 1,397,821,456 20 733 Customer 19 13,156,000 12,366,000 12,400,000 12,376,000 12,490,000 12,427,000 12,943,000 12,507,900 12,176,000 12,186,000 12,693,000 12,119,000 149,839,900 21 733 Customer 20 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 51,082,992 22 733 Customer 21 14,047,032 12,925,248 14,205,336 13,787,952 14,172,744 13,862,448 14,114,544 14,158,776 13,813,560 14,070,312 13,832,184 14,165,760 167,155,896 23 733 Customer 22 7,000,000 7,200,000 8,000,000 7,800,000 7,500,000 7,400,000 8,000,000 7,400,000 7,700,000 8,600,000 7,800,000 6,400,000 90,800,000 24 733 Customer 23 76,049,893 68,484,978 73,898,294 59,963,710 58,333,225 60,919,873 55,586,575 53,515,125 62,512,616 61,832,768 68,316,689 68,144,589 767,558,333 25 734 Customer 25 172,749,092 167,301,685 182,605,467 169,388,754 183,173,411 179,567,752 183,979,309 178,973,573 184,374,770 187,006,897 184,066,103 189,108,387 2,162,295,201 26 Total lg Industrial kWh 590,512,844 573,209,810 593,294,885 562,868,578 579,525,281 556,831,899 565,926,827 557,624,336 570,335,527 578,355,286 579,525,359 598,441,211 6,906,451,842

27 SummaryB!l Rate 28 724 9,934,800 10,517,400 10,270,790 10,685,830 11,327,850 11,373,860 11,904,500 11,970,710 11,322,610 10,453,990 9,954,000 9,794,800 129,511,140 29 726 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 40,800,000 30 732 163,878,511 168,309,680 158,325,179 159,134,556 157,895,794 140,926,560 145,436,343 144,958,093 148,913,812 151,903,338 152,704,049 165,072,799 1,857,458,716 31 733 240,550,441 223,681,045 238,693,449 220,259,437 223,728,226 221,563,726 221,206,675 218,321,960 222,324,335 225,591,061 229,401,207 231,065,224 2,716,386,786 32 734 172,749,092 167,301,685 182,605,467 169,388,754 183,173,411 179,567,752 183,979,309 178,973,573 184,374,770 187,006,897 184,066,103 189,108,387 2,162,295,201 33 Total lg Industrial kWh 590,512,844 573,209,810 593,294,885 562,868,578 579,525,281 556,831,899 565,926,827 557,624,336 570,335,527 578,355,286 579,525,359 598,441,211 6,906,451,842




Backup and Maintenance (BUM) Historical Margin* for Large Industrial customers

Line

No. Year Amount

1 2013 $ 3,401,549

2 2014 2,757,881

3 2015 2,573,529

4 2016 2,011,861

5 2017 4,589,666

6 5 Year Average $ 3,066,897

7 Budget 3,000,000 [.9]

8 Variance 66,897

Workpaper REV 1

Page [.9b]

Note: MARGIN includes Back-up Energy Adder, Backup Demand Charge, Maintenance Energy Charge, and

Maintenance Demand Charge


Northern Indiana Public Service Company LLC Tracker Budget December 31, 2017, 2018 and 2019

Line No. D e:s::ri pti on

EERM Tra::ke- Revenue A=unt 2 TDISC Expen::E Tra::ke- Revenue A=unt 3 FMCA Filing Revenue A=unt 4 RTO Revenue A=unt

5 NIPSCO Electric Expense Tracker Revenue Account

6 ECR Ccpital Tra::ke- RevenueA=unt 7 FMC Ccpital Tra::ke- Revenue A=unt 8 TOSIC Ela::tric Ccpital Tra::ke- Revenue A=unt 9 MVPNIPSCO Revenue A=unt 10 DSM Los: Ma-gin Recovey Revenue A=unt

11 NIPSCO Electric Capital Tracker Revenue Account

12 Total Tracker Revenue Account

GAAP Total Cus:ome-NIPSCO Ela::tric AFP Final FY2018 TotalYea-

$ 21,354,322 3,304,262 4,593,652

26,224,892 $ 55,477,127

20,708,416 2,943,019

19,984,875 65,492,914 16,158,929

$ 125,288,154

$ 180,765,281 [.5]

Workpaper REV 1

Page [.10]

GAAP Total Cus:ome-NIPSCO Ela::tric AFP Final FY2019 TotalYea-

$ 22,173,478 7,928,803

11,249,631 30,640,592

$ 71,992,504

19,082,152 11,756,587 30,188,748 71,475,879 21,139,310

$ 153,642,675

$ 225,635,179 [.Sa]


Revenues: Public Authorities



Customer Charge

Rate 823/623 3 Rate 841/641

4 Rate 650

Rate 660

Energy Charge

7 Rate 823/623 3,988 2,521 974 9,772 1,038 6,628 Rate 841/641 129,675 120,087 158,453 113,949 116,759 102,424

Demand Charge

10 Rate 823/623

11 Block 1 529 391 133 915 430 468 12 Block 2 3,884 3,083 505 8,652 3,540 6,769 13 IURT

14 Rate 823/623 3 1 2 2 3 6 15 Rate 841/641 59 18 92 19 79 72 16 Misc 17 Rate 650 35 32 33 32 29 32 18 Rate660 123 116 120 120 106 117 19 Total Public Auth. Margin $ 138,297 $ 126,247 $ 160,313 $ 133,460 $ 121,984 $ 116,515

20 Public Authorities Summary

21 Rate 823/623 8,405 5,995 1,614 19,341 5,010 13,870 22 Rate 841/641 129,734 120,105 158,545 113,967 116,838 102,496

23 Rate 650 35 32 33 32 29 32

24 Rate 660 123 116 120 120 106 117 25 Total Public Auth. 138,297 126,247 160,313 133,460 121,984 116,515

July

$


of 887

Workpaper REV 1

Page [.11


652 1,411 4,662 2,914 4,215 5,355 44,128 116,024 109,428 106,084 100,812 92,018 120,332 1,386,045

422 493 468 463 495 557 5,764 3,541 3,757 5,507 4,474 5,328 3,626 52,666

3 2 0 3 3 6 34

98 62 9 63 52 86 708

32 35 33 33 32 33 390 117 116 119 124 124 125 1,429

120,890 $ 115,303 $ 116,881 $ 108,887 $ 102,268 $ 130,120 $ 1,491,163 [.SJ

4,618 5,662 10,637 7,854 10,041 9,543 102,591 116,122 109,490 106,093 100,876 92,070 120,418 1,386,753

32 35 33 33 32 33 390

117 116 119 124 124 125 1,429 120,890 ____ 115,303 116,881 108,887 102,268 130_,_1_2_0 __ 1,491,163

Northern Indiana Public Service Compan

Revenues: Public Authorities


2019 Line Description January Februar~ March April May June

Customer Charge Rate 823/623

3 Rate 841/641 4 Rate 650

Rate 660

6 Energy Charge

7 Rate 823/623 4,200 2,521 974 9,772 1,038

Rate 841/641 132,559 120,087 158,453 113,949 116,759 Demand Charge

10 Rate 823/623 11 Block 1 529 391 133 915 430 12 Block 2 3,884 3,083 505 8,652 3,540 13 IURT

14 Rate 823/623 5 2 2 4 4 15 Rate 841/641 80 39 120 43 102 16 Misc

17 Rate 650 35 32 33 32 29 18 Rate660 123 116 120 120 106 19 Total Public Auth. Margin $ 141,415 $ 126,270 $ 160,342 $ 133,486 $ 122,007 $


21 Rate 823/623 8,618 5,996 1,615 19,343 5,011

22 Rate 841/641 132,639 120,126 158,574 113,991 116,860

23 Rate 650 35 32 33 32 29

24 Rate 660 123 116 120 120 106 25 Total Public Auth. 141,415 126,270 160,342 ___ 133,486 122,007

July

6,628 102,424

468 6,769

7 91

32 117

116,53_5______!__

13,872 102,514

32 117

116,535


of 887

Workpaper REV 1 Page [.11


652 1,411 4,662 3,283 4,537 5,764 45,441

116,024 109,428 106,084 107,881 96,147 125,731 1,405,524

422 493 468 463 495 557 5,764

3,541 3,757 5,507 4,474 5,328 3,626 52,666

3 2 1 3 4 7 44

108 78 16 56 65 104 901

32 35 33 33 32 33 390

117 116 119 124 124 125 1,429

120,900 $ 115,320 $ 116,889 $ 116,318 $ 106,732 $ 135,94I____L_ 1,512,159 [.Sa]

4,619 5,662 10,638 8,223 10,364 9,954 103,914

116,131 109,507 106,100 107,938 96,212 125,835 1,406,426

32 35 33 33 32 33 390

117 116 119 124 124 125 1,429 120,900 115,320 116,889 116,318 106,732 135,947 1,512,159

Petitioner's Confidential Exhibit No. 20-S2 (Redac. of 887

Workpaper REV 1

Page [.lla] Northern Indiana Public Service Company LLC

Revenues: Public Authorities Margin


2018 line Description January February March April May June July August September October November December 2018 Total

Customer Charge

Rate 823/623 2 1 0 5 1 2 2 2 2 2 2 2 3 Rate 841/641 458 459 460 455 458 458 459 458 458 458 458 457 4 Rate 650 2 2 2 2 2 2 2 2 2 2 2 2

Rate 660

Energy Charge

Rate 823/623 91,825 55,111 21,301 213,642 22,687 144,902 14,251 30,845 101,931 63,702 92,146 117,073 969,416 8 Rate 841/641 1,813,743 1,643,090 2,168,038 1,559,105 1,597,549 1,401,412 1,587,495 1,497,254 1,451,491 1,379,367 1,259,043 1,646,447 19,004,035

Demand Charge

10 Rate 823/623

11 Block 1 22 16 6 38 18 20 18 21 20 19 21 23 241 12 Block 2 356 283 46 793 . 324 620 325 344 505 410 488 332 4,827 13 Misc 14 Rate 650 1,245 954 816 846 615 727 638 659 695 742 949 1,339 10,225 15 Rate660 2,001 1,551 1,261 1,437 962 1,268 927 884 1,107 1,263 1,659 2,005 16,324

16 Total Public Auth. Customers 462 462 462 462 462 462 462 462 462 462 462 462

17 Total Public Auth. kWh 1,908,814 1,700,706 2,191,416 1,775,030 1,621,813 1,548,309 1,603,311 1,529,642 1,555,224 1,445,074 1,353,797 1,766,863 20.000,000

18 Public Authorities Customer Summary

19 Rate 823/623 2 1 0 5 1 2 2 2 2 2 2 2 20 Rate 841/641 458 459 460 455 458 458 459 458 458 458 458 457

21 Rate 650

22 Rate 660


24 Public Authorities kWh Summary 25 Rate 823/623 1,245 954 816 846 615 727 638 659 695 742 949 1,339 10,225 26 Rate 841/641 2,001 1,551 1,261 1,437 962 1,268 927 884 1,107 1,263 1,659 2,005 16,324

27 Rate 650

28 Rate 660 2 1 0 5 1 2 2 2 2 2 29 Total Public Auth. kWh 3,248 2,506 2,078 2,288 ___ 1,_578 1,997 1,566 1,545 1,804 2,007 __ 2,610 3,346 26,549

Northern Indiana Public Service Compan-y




Customer Charge

Rate 823/623 2 1 0 5 1 3 Rate 841/641 458 459 460 455 458

4 Rate 650 2 2 2 2 2 Rate 660

Energy Charge

Rate 823/623 91,825 55,111 21,301 213,642 22,687 Rate 841/641 1,813,743 1,643,090 2,168,038 1,559,105 1,597,549

Demand Charge

10 Rate 823/623

11 Block 1 22 16 6 38 18 12 Block 2 356 283 46 793 324

13 Misc

14 Rate 650 1,245 954 816 846 615 15 Rate660 2,001 1,551 1,261 1,437 962

16 Total Public Auth. Customers 462 462 462 462 462

17 Total Public Auth. kWh 1,908,814 1,700,706 2,191,416 1,775,030 1,621,813

18 Public Authorities Customer Sum

19 Rate 823/623 2 1 0 5 1

20 Rate 841/641 458 459 460 455 458

21 Rate 650

22 Rate 660

23 Total Public Auth. Customers 462 462 462 462 462

24 Public Authorities kWh Summary 25 Rate 823/623 1,245 954 816 846 615

26 Rate 841/641 2,001 1,551 1,261 1,437 962

27 Rate 650

28 Rate 660 2 1 0 5 1

29 Total Public Auth. kWh 3,248 2,506 2,078 2,288 1,578

July

2

458

2

144,902

1,401,412

20

620

727

1,268

462

1,548,309

2

458

462

727

1,268

2

1,997


of 887

Workpaper REV 1

Page [.lla]


2 2 2 2 2 2

459 458 458 458 458 457

2 2 2 2 2 2

14,251 30,845 101,931 63,702 92,146 117,073 969,416

1,587,495 1,497,254 1,451,491 1,379,367 1,259,043 1,646,447 19,004,035

18 21 20 19 21 23 241

325 344 505 410 488 332 4,827

638 659 695 742 949 1,339 10,225

927 884 1,107 1,263 1,659 2,005 16,324

462 462 462 462 462 462

1,603,311 1,529,642 1,555,224 1,445,074 1,353,797 1,766,863 20,000,000

2 2 2

459 458 458 458 458 457

462 462 462 462 462 462

638 659 695 742 949 1,339 10,225

927 884 1,107 1,263 1,659 2,005 16,324

2 2 2 2

1,566 1,545 1,804 2,007 2,610 3,346 26,549


Revenues: Railroads and Lighting Margin



Customer Charge

Rate 844/644 - RR

3 Rate 650 - Lighting

4 Energy Charge Rate 844/644 - RR

Block 1 23,428 20,487 19,298 17,699 16,556 16,933 Block 2 Load Factor 667 718 658 662 551 525

9 Rate 650 - Lighting 643,740 600,648 624,350 617,542 550,946 606,866

10 Demand Charge

11 Rate 844/644 - RR 111,843 120,399 110,435 111,080 92,369 87,982 12 IURT

13 Rate 844/644 - RR 75 19 88 18 78 74 14 Total RR & Lighting Margin $ 779,752 $ 742,271 $ 754,830 $ 747,002 $ 660,499 $ 712,380

15 Railroads & Lighting Summary 16 Rate 844/644 - RR 136,013 141,623 130,479 129,460 109,554 105,514

17 Rate 650 - Lighting 643,740 600,648 624,350 617,542 550,946 606,866

18 Total RR & Lighting Margin 779,752 742,271 754,830 747,002 660,499 712,380

July

$


of 887

Workpaper REV 1

Page [,12]


18,587 17,875 16,947 16,676 17,223 20,471 222,180

581 564 509 570 678 571 7,252

609,405 614,693 616,001 637,775 636,091 642,475 7,400,533

97,466 94,532 85,378 95,577 113,701 95,697 1,216,459

111 69 10 73 64 112 791 726,149 $ 727,733 $ 718,845 $ 750,670 $ 767,756 $ 759,327 $ 8,847,215

116,744 113,040 102,843 112,895 131,666 116,851 1,446,682 [.5]

609,405 614,693 616,001 637,775 636,091 642,475 7,400,533 [.5]

726,149 727,733 718,845 750,670 767,756 759,327 ___ 8,847,215

Petitioner's Confidential Exhibit No. 20-S2 (Redac ; of 887

Workpaper REV 1

Page (.12]

Northern Indiana Public Service Company

Revenues: Railroads and Lighting Margin



Customer Charge

Rate 844/644 - RR

Rate 650 - Lighting

4 Energy Charge

5 Rate 844/644 - RR Block 1 23,428 20,487 19,298 17,699 16,556 16,933 18,587 17,875 16,947 21,289 21,987 26,134 237,220

Block 2

Load Factor 667 718 658 662 551 525 581 564 509 570 678 571 7,252

9 Rate 650 - Lighting 644,457 601,318 625,047 618,232 551,562 607,545 610,086 615,380 616,689 638,486 636,800 643,191 7,408,793

10 Demand Charge

11 Rate 844/644 - RR 111,843 120,399 110,435 111,080 92,369 87,982 97,466 94,532 85,378 95,577 113,701 95,697 1,216,459

12 IURT

13 Rate 844/644 - RR 102 43 115 42 100 93 121 88 18 65 80 135 1,001

14 Total RR & Lighting Margin $ 780,496 $ 742,964 $ 755,553 $ 747,715 $ 661,137 $ 713,078 $ 726,841 $ 728,438 $ 719,540 $ _755,987 $ 773,246 $ 765,728 $ 8,870,725

15 Railroads & Lighting Summary

16 Rate 844/644- RR 136,039 141,646 130,507 129,483 109,576 105,533 116,755 113,058 102,851 117,500 136,446 122,537 1,461,932 [.Sa]

17 Rate 650 - Lighting 644,4S7 601,318 625,047 618,232 551,562 607,545 610,086 61S,380 616,689 638,486 636,800 643,191 7,408,793 [.Sa]

18 Total RR & Lighting Margin 780,496 742,964 755,553 747,715 661,137 713,078 7_2_6,_841 728,438 719,5_40 __ 755,987 773,246 765,728 8,870,725


Revenues: Railroads and Lighting


2018 Line Descrietion January February March April May June

Customer Charge

Rate 844/644 - RR

Rate 650 - Lighting 280 280 280 280 280 4 Energy Charge

Rate 844/644 - RR

Block 1 2,214,370 1,936,370 1,824,000 1,672,844 1,564,846 Block 2 Load Factor

Rate 650 - Lighting 6,104,391 5,165,160 5,165,160 4,482,300 4,130,609

10 Demand Charge

11 Rate 844/644 - RR 6,638 7,145 6,554 6,592 5,482

12 Total RR & Lighting Customers 281 281 281 281 281

13 Total RR & Lighting kWh 8,318,760 7,101,530 6,989,160 6,155,145 5,695,455

14 Railroads & Lighting Customer Summary 15 Rate 844/644 - RR

16 Rate 650 - Lighting 280 280 280 280 280

17 Total RR & Lighting 281 281 281 281 281

18 Railroads & Lighting kWh Summary

19 Rate 844/644 - RR 2,221,007 1,943,516 1,830,554 1,679,437 1,570,327

20 Rate 650 - Lighting 6,104,391 5,165,160 5,165,160 4,482,300 4,130,609

21 Total RR & Lighting 8,325,398 7,108,675 6,995,714 6,161,737 5,700,937

July

280

1,600,505

3,709,981

5,221

281

5,310,486

280

281

1,605,726

3,709,981

5,315,707

Petitioner's Confidential Exhibit No. 20-S2 (Redal ) of 887

Workpaper REV 1

Page [.12a]


280 280 280 280 280 280

1,756,793 1,689,534 1,601,757 1,576,174 1,627,900 1,934,908 21,000,000

4,012,745 4,404,383 4,805,569 5,509,622 5,801,412 6,179,905 59,471,236

5,784 5,610 5,067 5,672 6,748 5,679 72,193

281 281 281 281 281 281

5,769,538 6,093,917 6,407,325 7,085,795 7,429,312 8,114,813 80,471,236

280 280 280 280 280 280

281 281 281 281 281 281

1,762,577 1,695,144 1,606,824 1,581,846 1,634,648 1,940,587 21,072,193

4,012,745 4,404,383 4,805,569 5,509,622 5,801,412 6,179,905 59,471,236

5,775,323 6,099,527 6,412,392 7,091,467 7,436,060 8,120,492_ 80,543,429

Northern Indiana Public Service Company

Revenues: Railroads and lighting 2018 and 2019 Billing Determinants


Customer Charge

Rate 844/644- RR

Rate 650 - lighting 280 280 280 280 280 4 Energy Charge

Rate 844/644 - RR

Block 1 2.214,370 1,936,370 1,824,000 1,672,844 1,564,846 7 Block 2

8 Load Factor

Rate 650 - Lighting 5,880,231 4,975,489 4,975,489 4,317,705 3,978,929 10 Demand Charge

11 Rate 844/644- RR 6,638 7,145 6,554 6,592 5,482

12 Total RR & lighting Customers 281 281 281 281 281


14 Railroads & Lighting Customer

15 Rate 844/644 - RR

16 Rate 650 - Lighting 280 280 280 280 280 17 Total RR & Lighting 281 281 281 281 281

18 Railroads & Lighting kWh Sum

19 Rate 844/644 - RR 2,221,007 1,943,516 1,830,554 1,679,437 1,570,327

20 Rate 650 - Lighting 5,880,231 4,975,489 4,975,489 4,317,705 3,978,929

21 Total RR & Lighting - 8,101,238 6,919,005 6,806,044 5,997,142 5,549,256

July

280

1,600,505

3,573,747

5,221

281

5,174,251

280 281

1,605,726

3,573,747

5,179,473


Workpaper REV 1

Page [.12a]


280 280 280 280 280 280

1,756,793 1,689,534 1,601,757 1,576,174 1,627,900 1,934,908 21,000,000

3,865,393 4,242,649 4.629,103 5,307,302 5,588,378 5,952,972 57,287,388

5,784 5,610 5,067 5,672 6,748 5,679 72,193

281 281 281 281 281 281

5,622,186 5,932,183 6,230,860 6,883,476 7,216,278 7,887,880 78,287,388

280 280 280 280 280 280 281 281 281 281 281 281

1,762,577 1,695,144 1,606,824 1,581,846 1,634,648 1,940,587 21,072,193

3,865,393 4,242,649 4,629,103 5,307,302 5,588,378 5,952,972 57,287,388

5,627,970 5,9_37,793 6,235,927 6,889,148 7,223,026 7,893,559 78,359,582


Revenues: Interdepartmental


2018 line Description January February March April May

Interdepartmental 2 Customers 0 0 0 0 0 3 kWh 1,426,799 423,208 1,748,929 2,875,241 6,541,877

4 Margin $ 124,821 $ 37,024 $ 153,002 $ 251,535 $ 572,303

5 Interdepartmental COGS/kWh $0.029287 $0.028742 $0.029888 $0.028383 $0.029407

6 Interdepartmental Margin Rate $0,087483 $0.087483 $0.087483 $0.087483 $0.087483

7 LNG kWh 0 0 0 1,162,700 5,585,580

8 Non-LNG kWh 1,426,799 423,208 1,748,929 1,712,541 956,297

9 LNG Margin $ $ $ $ 101,716 $ 488,643 10 LNG COGS 33,001 164,255

11 LNG Revenue $ $ $ $ 134,718 $ 652,898

12 Non-LNG Margin $ 124,821 $ 37,024 $ 153,002 $ 149,818 $ 83,660 13 Non-LNG COGS 41,787 12,164 52,273 48,608 28,122 14 Non-LNG Revenue $ 166,607 $ 49,187 $ 205,274 $ 198,426 $ 111,782

15 Total Interdepartmental Margin $ 124,821 $ 37,024 $ 153,002 $ 251,535 $ 572,303

16 Total Interdepartmental COGS 41,787 12,164 52,273 81,609 192,377

17 Total Interdepartmental Revenue $ 166,607 $ . 49,187 $ 205,274 $ 333,144 $ 764,680

June

0 5,645,561

$ 493,891

$0.029236 $0,087483

4,619,160 1,026,401

$ 404,098 135,047

$ 539,145

$ 89,793 30,008

$ 119,801

$ 493,891

165,055

$ 658,945


Workpaper REV 1

Page [.13]

July August September October November December 2018 Total

0 0 0 0 0 0 0 806,867 1,593,724 1,061,857 1,221,623 1,120,838 1,067,996 25,534,520

$ 70,587 $ 139,424 $ 92,894 $ 106,871 $ 98,054 $ 93,431 $ 2,233,836

$0,031021 $0.029079 $0,026887 $0.028729 $0.028904 $0.031278 $0.087483 $0,087483 $0.087483 $0.087483 $0.087483 $0.087483

0 0 0 0 0 0 11,367,440

806,867 1,593,724 1,061,857 1,221,623 1,120,838 1,067,996 14,167,080

$ $ $ $ $ $ $ 994,458 332,303

$ $ $ $ $ $ $ 1,326,761

$ 70,587 $ 139,424 $ 92,894 $ 106,871 $ 98,054 $ 93,431 $ 1,239,379 25,030 46,343 28,550 35,096 32,397 33,405 413,782

$ 95,617 $ 185,767 $ 121,444 $ 141,967 $ 130,451 $ 126,837 $ 1,653,160

$ 70,587 $ 139,424 $ 92,894 $ 106,871 $ 98,054 $ 93,431 $ 2,233,836 [.5]

25,030 46,343 28,550 35,096 32,397 33,405 746,084 [.5]

$ 95,617 $ 185,767 $ 121,444 _$ ~67 $ 130,451 $ 126,837 $ 2,979,921 [.5]


Revenues: Interdepartmental


2019 Line Description January February March April May

Interdepartmental 2 Customers 0 0 0 0 0 3 kWh 1,426,799 423,208 1,748,929 2,875,241 6,541,877 4 Margin $ 124,821 $ 37,024 $ 153,002 $ 251,535 $ 572,303

5 Interdepartmental COGS/kWh $0.030357 $0.029559 $0.030393 $0.028892 $0.029451 6 Interdepartmental Margin Rate $0.087483 $0.087483 $0.087483 $0.087483 $0.087483

7 LNG kWh 0 0 0 1,162,700 5,585,580 8 Non-LNG kWh 1,426,799 423,208 1,748,929 1,712,541 956,297

9 LNG Margin $ $ $ $ 101,716 $ 488,643 10 LNG COGS 33,592 164,499 11 LNG Revenue $ $ $ $ 135,309 $ 653,142

12 Non-LNG Margin $ 124,821 $ 37,024 $ 153,002 $ 149,818 $ 83,660 13 Non-LNG COGS 43,313 12,510 53,155 49,478 28,163 14 Non-LNG Revenue $ 168,134 $ 49,533 $ 206,157 $ 199,296 $ 111,823

15 Total Interdepartmental Margin $ 124,821 $ 37,024 $ 153,002 $ 251,535 $ 572,303

16 Total Interdepartmental COGS 43,313 12,510 53,155 83,070 192,662

17 Total Interdepartmental Revenue $168,134 $49,533 $206,157 $334,605 $764,965

June

0 5,645,561

$ 493,891

$0.029339 $0.087483

4,619,160 1,026,401

$ 404,098 135,520

$ 539,618

$ 89,793 30,113

$ 119,906

$ 493,891

165,634

___ $659,524


Workpaper REV 1

Page [.13]


0 0 0 0 0 0 806,867 1,593,724 1,061,857 1,221,623 1,120,838 1,067,996 25,534,520

$ 70,587 $ 139,424 $ 92,894 $ 106,871 $ 98,054 $ 93,431 $ 2,233,836

$0.031373 $0.029324 $0.026898 $0.026803 $0.028624 $0.031431 $0.087483 $0.087483 $0.087483 $0.087483 $0.087483 $0.087483

0 0 0 0 0 0 11,367,440 806,867 1,593,724 1,061,857 1,221,623 1,120,838 1,067,996 14,167,080

$ $ $ $ $ $ $ 994,458 333,611

$ $ $ $ $ $ $ 1,328,069

$ 70,587 $ 139,424 $ 92,894 $ 106,871 $ 98,054 $ 93,431 $ 1,239,379 25,314 46,735 28,561 32,743 32,083 33,568 415,738

$ 95,901 $ 186,159 $ 121,456 $ 139,614 $ 130,138 $ 127,000 $ 1,655,117

$ 70,587 $ 139,424 $ 92,894 $ 106,871 $ 98,054 $ 93,431 $ 2,233,836 [.Sa]

25,314 46,735 28,561 32,743 32,083 33,568 749,349 [.Sa]

$95,901 $186,159 $121,456 ____ !_139,614 $130,138 $127,000 $ 2,983,_1_1l_5_ [.Sa]

Line

No.

2

3

4

5

6

7


Northern Indiana Public Service Company LLC Pro forma Adjustment to Operating Revenue


Workpaper Rev 1 A-17 Page [.1]

This proforma adjustment increases the twelve months ended December 31, 2017 operating revenue to normalize weather.

Page

Description Adjustments Amount Reference

A B C D Retail Sales Revenue by Rates

Total Retail Sales Revenue - Rate 711 $ 4,069,288 [,2]

Total Retail Sales Revenue - Rate 721 1,228,301 [.2]

Total Retail Sales Revenue - Rate 723 354,585 [.2]



Increase in the Twelve Months Ended December 31, 2017 Operating Revenue REV 1A-17 $ 5,966,365 [.2]


12 Months Ended December 31, 2017 WEATHER NORMALIZED KWH/REVENUE/FUEL COST

REVENUE / KWH PER TARIFF

Last Block Revenue/Kwh Line No. Rate Class Energx: Charge

1 711 1 $ 0.106764 2 711 3 $ 0.106764 3 721 4 $ 0.129280 4 723 4 $ 0.077067 5 724 4 $ 0.061953 6 724 5 $ 0.061953 7 726 4 $ 0.038622 8 726 5 $ 0.038622

9 Average Cost of Fuel

KWH Adjustment By Rate Line Rate 711 No Class 1 1 January 2 February 3 March

4 April 5 May 6 June (8,756,203) 7 July (4,381,166) 8 August 21,267,222 9 September 30,271,386 10 October

11 November

12 December 13 Annua! 38,401,240

Base Revenue By Rate

711 3

(5,706) (3,387) 14,653 23,645

29,204

KWH Adjusted X Energy Charge Adjusted Line Rate 711 711 No Class 1 3

1 January 2 February 3 March 4 April 5 May 6 June (927,169) (604) 7 July (463,909) (359) 8 August 2,251,924 1,552 9 September 3,205,349 2,504 10 October

11 November 12 December 13 4,066,196 3,092

[.d] I 4] [.ti]

[ 4] [ 4]

[4] [.4]

[

0.030175

721 4

(1,442,967) (704,677)

4,228,665 7,484,953

9,565,974

721 4

(185,281) (90,483) 542,974 961,091

1,228,301


Workpaper Rev lA-17

Page [.2]

Avg~ Base Fuel Energy Charge Adjusted $ $ $ $ $ $ $ $

I s·1

(0.000877) $ 0.105887 (0.000877) $ 0.105887 (0.000877) $ 0.128403 (0.000877) $ 0.076190 (0.000877) $ 0.061076 (0.000877) $ 0.061076 (0.000877) $ 0.037745 (0.000877) $ 0.037745

Base Cost of Fue1(1l

723 4

(720,495) (320,465)

1,972,065 3,722,848

4,653,954

723 4

(54,895) (24,416) 150,252 283,644

354,585

724 4

724 4

(204,670) (122,364) 640,115

1,917,550

2,230,632

(12,500) (7,474) 39,096

117,116

136,238

$ 0.031052

724

(121,962) (42,858) 139,286 744,587

719,053

724 5

(7,449) (2,618) 8,507

45,476

43,917

726 4

(812,170) (266,879) 813,955

3,079,187

2,814,092

726 4

(30,655) (10,073) 30,723

116,224

106,218

726 5

(52,379) (96,091) 402,740 482,723

736,993

726 5

(1,977) (3,627) 15,201 18,220

27,818

Total

(12,116,551) (5,937,888) 29,478,702 47,726,879

59,151,141

Pl

Total

(1,220,531) (602,958)

3,040,229 4,749,626

5,966,365 +------------------------------------------ 1.1;

Average Fuel Cost By Rate KWH Adjusted X Average Cost of Fuel Charge Adjusted

Line Rate 711 711 721 No Class 3 4 1 January 2 February 3 March 4 April 5 May 6 June (264,219) 7 July (132,202) 8 August 641,741 9 September 913,442

10 October 11 November 12 December 13 1,158,761

Margin By Rate Base Revenue less Average Fuel Cost

Line Rate 711 711 No Class 3 1 January 2 February 3 March 4 April 5 May 6 June (662,950) 7 July (331,707) 8 August 1,610,184 9 September 2,291,907

10 October 11 November 12 December 13 2,907,435

(172) (102) 442 713

881

(432) (256)

1,109 1,790

2,211

(43,542) (21,264) 127,600 225,859

288,654

721 4

(141,740) (69,219) 415,373 735,232

939,646

Note (1 ): The Base Cost of Fuel was approved in Cause No. 44688

723 4

(21,741) (9,670) 59,507

112,337

140,434

723 4

(33,154) (14,746) 90,745

171,307

214,152

724 4

724 4

(6,176) (3,692) 19,316 57,862

67,310

(6,325) (3,781) 19,780 59,254

68,929

724

(3,680) (1,293) 4,203

22,468

21,697

724 5

(3,769) (1,324) 4,304

23,008

22,219

726 4

(24,507) (8,053) 24,561 92,915

84,916

726 4

(6,148) (2,020) 6,162

23,309

21,303

726

(1,581) (2,900) 12,153 14,566

22,239

726

(397) (727)

3,049 3,654

5,579

Total

(365,618) (179,176) 889,523

1,440,163

1,784,892

Total

(854,913) (423,782)

2,150,706 3,309,463

4,181,474

Northern Indiana Public Service Company LLC 12 Months Ended December 31, 2017 WEATHER NORMALIZED KWH

Line Rate No. Class

711 711 3

Actual KWH January 314.286.192 291,522

2 February 258,362,673 239,244 3 March 231,939,486 227,394 4 April 223,091,374 207,397 5 May 193,919,857 180,923

6 June 287,925,637 249,645 7 July 366,786,920 316,635 8 August 360,715,160 298,234 9 September 297,142,847 264,054

10 October 263,136,683 264,575

11 November 229,294,401 283,330

12 December 254,476,105 267,420


721 4

115,863,076 108,686,385 101,898,881 102,055,297 93,685,327

118,035,707 127,242,033 130,066,513 122,997,463 112,184,610 107,599,450

106,893,400

723 4

86,180,525 82,002,086 79,603,287 80,095,767 76,573,396

93,210,205 96,116,467 96,520,908 95,590,892 87,819,707 79,539,582

76,167,005

724 4

44,770,194 43,261,612

42,400,381 44,295,207 42,574,956 51,070,197 51,454,406 49,890,630 52,885,373 49,309,677 45,875,177 43,396,805

724 5

13,539,786 12,805,220

12,134,969 11,967,893 11,665,266 14,210,663 14,316,579 13,406,691 15,023,615 14,396,710 14,056,016 12,472,831

726 4

29,768,903 29,216,270

29,089,958 30,191,925 28,966,407 35,300,053 37,679,053 34,991,469 37,023,316 33,356,579 30,218,666 28,284,126

726 5

20,965,252 19,115,410 19,753,626 19,122,206 19,908,198 22,151,782 24,368,668 23,236,592 22,630,690 21,195,526 19,367,898 18,455,124

Workpaper Rev 1A-17 Page[.3]

Total

625,665,450 553,688,900 517,047,982 511,027,066 467,474,330

622,153,889 718,280,761 709,126,197 643,558,250 581,664,067 526,234,520

540,412,816

13 Annual 3,281,077,335 3,090,373 1,347,208,142 1,029,419,827 561,184,615 159,996,239 384,086,725 250,270,972 7,016,334,228

14 Normal KWH 15 January 314,286,192 291,522 115,863,076 86,180,525 44,770,194 13,539,786 29,768,903 20,965,252 625,665,450

16 February 258,362,673 239,244 108,686,385 82,002,086 43,261,612 12,805,220 29,216,270 19,115,410 553,688,900

17 March 231,939,486 227,394 101,898,881 79,603,287 42,400,381 12,134,969 29,089,958 19,753,626 517,047,982

18 April 223,091,374 207,397 102,055,297 80,095,767 44,295,207 11,967,893 30,191,925 19,122,206 511,027,066

19 May 193,919,857 180,923 93,685,327 76,573,396 42,574,956 11,665,266 28,966,407 19,908,198 467,474,330

20 June 279,169,434 243,939 116,592,740 92,489,710 50,865,527 14,088,701 34,487,883 22,099,403 610,037,338

21 July 362,405,754 313,248 126,537,356 95,796,002 51,332,042 14,273,721 37,412,174 24,272,577 712,342,873 22 August 381,982,382 312,887 134,295,178 98,492,973 50,530,745 13,545,977 35,805,424 23,639,332 738,604,899

23 September 327,414,233 287,699 130,482,416 99,313,740 54,802,923 15,768,202 40,102,503 23,113,413 691,285,129

24 October 263,136,683 264,575 112,184,610 87,819,707 49,309,677 14,396,710 33,356,579 21,195,526 581,664,067

25 November 229,294,401 283,330 107,599,450 79,539,582 45,875,177 14,056,016 30,218,666 19,367,898 526,234,520

26 December 254,476,105 267,420 106,893,400 76,167,005 43,396,805 12,472,831 28,284,126 18,455,124 540,412,816 27 Annual 3,319,478,574 3,119,577 1,356,774,116 1,034,073,781 563,415,247 160,715,292 386,900,817 251,007,965 7,075,485,369

28 Difference 29 January . . . .

30 February . . . . .

31 March . . . . . .

32 April . . . . . .

33 May . . . . .

34 June (8,756,203) (5,706) (1,442,967) (720,495) (204,670) (121,962) (812,170) (52,379) (12,116,551)

35 July (4,381,166) (3,387) (704,677) (320,465) (122,364) (42,858) (266,879) (96,091) (5,937,888)

36 August 21,267,222 14,653 4,228,665 1,972,065 640,115 139,286 813,955 402,740 29,478,702

37 September 30,271,386 23,645 7,484,953 3,722,848 1,917,550 744,587 3,079,187 482,723 47,726,879

38 October . .

39 November . . . .

40 December . . . .

41 Annual 38,401,240 29,204 9,565,974 4,653,954 2,230,632 719,053 2,814,092 736,993 59,151,141 -+------------------------------------------------1.,J


2018 Electric Tariffs

Line No. Rate Description

1 Rate 711 Residential 2 Rate 721 General Service Small 3 Rate 723 General Service Medium 4 Rate 724 General Service Large 5 6 7 8 Rate 726 Off-Peak Service


Workpaper Rev 1A-17 Page [.4]

Current Tariff 2018

Non Spaceheating $ 0.106764 $ 0.129280 [.2] $ 0.077067 [.2]

Block 1 $ 0.076803 Block 2 $ 0.069103 Block 3 $ 0.065553 Block 4 $ 0.061953 [.2]

$ 0.038622 [.2]


NORTHERN INDIANA PUBLIC SERVICE COMPANY LLC ACTUAL COST OF FUEL & PURCHASED POWER 12 Months Ended December 31, 2017

Line

No. Month KWH (000) Fuel Cost($)

1 January 2017 1,428,878 40,051,469.00 2 February 2017 1,301,956 33,276,683.00

3 March 2017 1,352,981 39,616,638.00

4 April 2017 1,314,423 36,776,244.00

5 May 2017 1,301,271 53,060,587.41

6 June 2017 1,436,751 54,984,416.43

7 July 2017 1,550,089 47,113,351.72

8 August 2017 1,480,879 41,301,646.22

9 September 2017 1,415,448 43,684,991.00

10 October 2017 1,342,899 35,876,928.00

11 November 2017 1,288,217 36,381,861.36

12 December 2017 1,309,966 36,481,223.00

13 Total 16,523,758 A 498,606,039.14 B

B divided by A =

Workpaper Rev 1A-17

Page [.5]

$/KWH

$0.028030

$0.025559

$0.029281

$0.027979

$0.040776

$0.038270

$0.030394

$0.027890

$0.030863

$0.026716

$0.028242

$0.027849

$0.030175 [.2]

Line

No.

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18 19

20

21

22

23





Workpaper REV 1B-17

Page [.1]

This proforma adjustment decreases the twelve months ended December 31, 2017 operating revenue to reflect the Tax Cuts and Jobs Act.

Page

Description Adjustment Amount Reference

A B C D

Retail Sales by Rate

Rate711 $ (12,084,179) [2]

Rate720 (21,033) [.2]

Rate721 (6,151,749) [2]

Rate722 (26,652) [.2]

Rate723 (4,159,070) [.2]

Rate724 (5,057,732) [.2]

Rate725 (172,505) [ 2]

Rate726 (2,745,862) 121 Rate732 (4,421,099) [.2]

Rate733 (4,893,184) ( 2)

Rate734 (3,902,038) [.2]

Rate741 (96,555) [2i

Rate742 (27,483) [ 2:

Rate744 (56,922) [.2]

Rate750 (246,773) [. 2; Rate755 (23,624) [.21

Rate760 (63,427) [ 21 Total Retail Sales by Rate - REV 1 $ (44,149,890)

Interdepartmental

I nterde;icrtenta (89,330) Total Interdepartmental - REV 8 $ (89,330)

Decrease in the Twelve Months Ended December 31, 2017 Operating Revenue REV 18-17 $ (44,239,220)


Workpaper REV 1B-17

Page[.2]

Northern Indiana Public Service Company LLC Billing Determinants December 31, 2017

Line 2018 Tax Reform Factor Tax Reform 2017 Tax Reform No. Rate 2017 Booked kWh 2017 Factor Factor Adjustment Adjustment($)

A B C D = C- B E=DXA

711 3,293,589.389 $ 0.110433 [.lj $ 0.106764 l-3] $ (0.003669) $ (12.084.179) 1.11

2 720 10,500.959 $ 0.069787 [,3J $ 0.067784 [.3] $ (0.002003) $ (21,033) 11]

3 721 1,531,810,132 $ 0.133296 f.31 $ 0.129280 $ (0.004016) $ (6,151,749) 1.11

4 722 11,045,267 $ 0.083529 f.3] $ 0.081116 [.3] $ (0.002413) $ (26,652) I li

5 All kWh 1,284,391,894 $ 0.080304 [. lj $ 0.077067 [.3] $ (0.003237) $ (4,157,577) 6 Thermal Storage 461,457 $ 0.063752 [.l] $ 0.060515 [.3] $ (0.003237) $ (1,494) 7 723 1,284,853,351 $ (4,159.070) [.l]

8 First 30,000 kWh 164,018.603 $ 0.079541 [.3] $ 0.076803 [-3} $ (0.002738) $ (449,083) 9 Next 70,000 kWh 351,159,328 $ 0.071841 [.31 $ 0.069103 [.3'1 $ (0.002738) $ (961,474) 10 Next 900,000 kWh 1,103,665,299 $ 0.068291 [.31 $ 0.065553 [31 $ (0,002738) $ (3,021,836) 11 Over 1,000,000 kWh 227,387,512 $ 0.064691 [.3] $ 0.061953 ri1

L·-1 $ (0.002738) $ (622,587) 12 Thermal Storage 850,366 $ 0.063752 [.3] $ 0.060515 f.3] $ (0.003237) $ (2,753) 13 724 1,847,081,108 $ (5,057,732) [ l]

14 725 90,506,366 $ 0.043662 [.l} $ 0.041756 I 3] $ (0.001906) $ (172,505) I"

15 726 1,164,487,526 $ 0.040980 [.3] $ 0.038622 [.31 $ (0.002358) $ (2,745,862) [ l)

16 First 450 hours x kW 2,133,324,206 $ 0.043808 [.3] $ 0.041799 i lj $ (0.002009) $ (4,285,848) 17 Next 50 hours x kW 48,491,576 $ 0.087616 [.3] $ 0.085441 1.31 $ (0.002175) $ (105,469) 18 Over 500 hours x kW 14,809,272 $ 0.153389 Ill $ 0.151378 [.3] $ (0.002011) $ (29,781) 19 732 2,196,625,054 $ (4,421,099) [.lj

20 600 hours x kW 2,465,589,327 $ 0.041323 1.3) $ 0.039470 [.3-i -0.001853 $ (4,568,737) 21 Next 60 hours x kW 123,364,997 $ 0.038323 [.3] $ 0.036470 i 3! -0.001853 $ (228,595) 22 Over 660 hours x kW 51.728.068 $ 0.037323 [ 3] $ 0.035470 f.3: -0.001853 $ (95,852) 23 733 2,640,682,392 $ (4,893, 184) I 11

24 Energy used in hours where demand < Contract DE 1,962,271,226 $ 0.039418 [.3] $ 0.037747 [.3] $ (0.001671) $ (3,278,955) 25 Energy used in hours where demand > Contract DE $ 0.051649 [.3] $ 0.049978 [.l] $ (0.001671) $ 26 Energy used in any hour above 225,000 kW 372,880,287 $ 0.047772 [.3] $ 0.046101 [.31 $ (0.001671) $ (623,083) 27 734 2,335,151,513 (3,902,038)

28 741 31,256,890 $ 0.107432 [.3! $ 0.104343 I $ (0.003089) $ (96,555)

29 Residential 338,789 2.79 [ 3] 2.71 !.l; $ (0.08) $ (27,103) 30 Commercial 4,752 3.24 [ 31 3.16 [ i: $ (0.08) $ (380) 31 742 343,541 $ (27,483) [ L1

per kWh for energy used per month for the first 32 660 hours of the Billing Demand for the month 20,035,750 $ 0.044572 [.3] $ 0.041731 [.3-1 $ (0.002841) $ (56,922)

per kWh for energy used per month in excess of 33 660 hours of the Billing Demand for the month $ 0.042322 I 3 i $ 0.039481 I :;i; $ (0.002841) $ 34 744 20,035,750 $ (56,922)

35 OJstomer OWnedOJstomer Maintained 27,504,752 $ 0.034225 f Ji $ 0.029784 $ (0.004441) $ (122,149) 36 OJstomer OWnedCompany Maintained 176,078 $ 0.034225 [.3} $ 0.029784 i :ti $ (0.004441) $ (782) 37 Company Owned 27,886,098 $ 0.034225 ! 3; $ 0.029784 f Si $ (0.004441) $ (123,842) 38 Company OWnedCompany Maintained TOSIC 1,008,352 $ 0.034225 $ 0.034225 $ $ 39 750 56,575,280 $ (246,773) 1.i

40 755 6,934,073 $ 0.094165 [. 31 $ 0.090758 I :S $ (0.003407) $ (23,624)

41 760 14,282,194 $ 0.034225 [.-.:1 $ 0.029784 r.3 $ (0.004441) $ (63,427)

42 Interdepartmental 27,384,964 $ 0.118535 $ 0.115273 $ (0.003262) $ (89,330) L J

43 Total 16,563,145,750 $ (44,239,220)

Northern Indiana Public Service Company LLC Tax Cuts and Jobs Act of 2017, Phase I Proposed Rates

Rate Class

Code Additional Classification Rates in Effect: Year Customer Charqe: Energy Charge (per kWh for all kWhs used per month):

Rate Class

Code Additional Classification Rates in Effect: Year Customer Charqe: Energy Charge (per kWh for all kWhs used per month):

Rate Class

Code Additional Classification Rates in Effect: Year

Customer Charge: Ener_9:y_ Char_ge (per kWh for all kWhs used per month): Minimum Charq_e,_(Three Phase):

Rate Class Code Additional Classification Rates in Effect: Year Customer Charqe: Energy Charge (per kWh for all kWhs used per month):

Rate Class Code Additional Classification Rates in Effect: Year Energy Charge (per kWh for all kWhs used per month): Demand Charge: First 10 kW or less, per kW Demand Charqe: Over 10 kW, per kW Minimum Charge (Demand): First 10 kW or less, per kW

Minimum Chara_e,_(Demand): Over 10 kW, oer kW Thermal Storag_e Energy Charge: Prima!:Ylt1eterina Discount (kWh reduction)

Rate Class Code Additional Classification Rates in Effect: Year Energy Charge: First 30,000 kWh or less, per kWh Energy Charge: Next 70,000 kWh, per kWh Energy Charge: Next 900,000 kWh, per kWh

§.~.e!..\!Y_~~ar9:e: Over 1,000,000 kWh,_per kWh Demand Charge: First 50 kW or less, per kW Demand Charge: Next 1,950 kW, per kW Demand Charqe: Over 2,000 kW, per kW Minimum Charge (Demand): First 50 kW or less, per kW Minimum Charge (Demand): Next 1,950 kW, per kW Minimum Charge (Demand): Over 2,000 kW, per kW Minimum Charg_e,_(Demand): Contract Minimum Char!,!,>_{> 3,000 kW)

Thermal Storag:,__~!1_E>((!Y Charqe: Primary Metering Discount (kWh reduction) Primary Service Discount (per kW) Transmission Service Discount (per kW)

Rate Class


Ener_gy_ Char_ge: All kWh, per kWh Demand Charge: First 500 kW or less, per kW Demand Charqe: Over 500 kW, per kW Primary Metering Discount (kWh reduction) Transmission Service Discount (per kW)


2017 Booked Bil\inq Determinants $ $

$ $

$ $ $

$ -$

$ $ $ $ $ $

$ $ $ $ $ $ $ $ $ $ $ $

$ $

$ $

$

Residential Rate 711

Rates 2017

14.00 I I$ 0.110433 [.2] $

Workpaper REV 18-17

Page [.3]

2018 14.00

0.106764 [.2]

Commercial and General Service - Heat Pump

Rate720 Rates

2017 24.00 I I$

0.069787 [.2] $

General Service • Small

Rate 721 Rates

2017 24.00 I 1$

0.133296 L?..l $ 38.00 $

Commercial Spaceheating Rate 722

Rates 2017

24.00 $ 0.083529 [.2] $

General Service - Medium

Rate 723 Rates

2017 0.080304 uiJ $

23.91 $ 10.91 $ 23.91 $ 10.91 $

0.063752 [.2] $ 3%

General Service - Large

Rate 724 Rates

2017 0.079541 [.2] $ 0.071841 [.2] $ 0.068291 [.2] $ 0.064691 l3J $

19.09 $ 12.49 $ 11.99 $ 19.09 $ 12.49 $ 11.99 $ 12.43 $

0.063752 L?..l $

(0.72) $ (0.90) $

Metal Melting Service Rate 725

Rates 2017

0.043662 la3J $ 22.21 $ 21.21 $

2018

2018

2018

2018

2018

2018

24.00 0.067784

24.00 0.129280

38.00

24.00 0.081116

0.077067 23.91 10.91 23.91 10.91

0.060515 3%

0.076803

0.069103 0.065553 0.061953

19.09 12.49 11.99 19.09 12.49 11.99 12.43

0.060515

(0.72) (0.90)

0.041756 22.21 21.21

[.2]

[.2]

[2]

[.2]

[.2]

[.2] [.2] [.2] [.2]

[2]

[.2]



Rate Class Code Additional Classification Rates in Effect: Year

Ene~(ly_ Cha~11e: All kWh, per kWh Demand Charge: First 200 kW or less, per kW Demand Charge: Next 500 kW, per kW Demand Charge: Next 1,300 kW, per kW Demand Charqe: Over 2,000 kW, per kW Primary Metering Discount (kWh reduction) Primary Service Discount (per kW) Transmission Service Discount (per kW)

Rate Class

Code Additional Classification Rates in Effect: Year Energy Charge: First 450 hours x kW or less, per kWh Energy Charge: Next 50 hours x kW, per kWh

~~5'!..llz'. Charge: Over 500 hours x kW, per kWh Demand Charae: All kW, per kW

~-~9-ll~r:!9 RKV A Discount (per kW) Industrial Rider 675: Option A (per kW) Industrial Rider 675: Option B (per kW) Industrial Rider 675: Option C (per kW) Industrial Rider 675: Option D (per kW)

Industrial Rider 675: Real Time Pricing (per kWh) Industrial Rider 675: Day-Ahead Pricing (per kWh)

Rate Class Code Additional Classification Rates in Effect: Year Energy Charge: First 600 hours x kW or less, per kWh Energy Charge: Next 60 hours x kW, per kWh Ener_(ly_ Charqe: Over 660 hours x kW Demand Charge: All kW, per kW

~-~9il.~'!9 RKVA Discount (oer kW) Industrial Rider 675: Option A (per kW) Industrial Rider 675: Option B (per kW) Industrial Rider 675: Option C (per kW) Industrial Rider 675: Option D (per kW) Industrial Rider 675: Real Time Pricing (per kWh) Industrial Rider 675: Day-Ahead Pricing (per kWh)

Rate Class


Energy Charge: Energy used in hours where demand < Contract Demand, per kWh Energy Charge: Energy used in hours where demand> Contract Demand up to 225,000 kW, per kWh

Ener_(ly_ Cha~11e: Ene~\lY used in any hour above 225,000 kW, per kWh I Demand Charqe: All kW, per kW

~-~9_\l~r:!9 RKV A Discount (per kW)

Rate Class Code Additional Classification Rates in Effect: Year Ener_(ly_ Charqe: All kWh, per kWh Minimum Charge Minimum Charge: Three Phase Minimum Charge: Warning Signal Minimum Charge: First 25 horsepower of the connected load Minimum Charge: Next 475 horsepower of the connected load Minimum Charge: Over 500 horsepower of the connected load Primary Metering Discount (kWh reduction)

$ $ $ $ $

$ $

$ $ $ $ $

$ $

$ $

_$

$

$ $ $ $

$ $ $ $

$ $

$

Workpaper REV 1B-17

Page [.3]

Off-Peak Service Rate 726

Rates 2017 2018

0.040980 l.?_] $ 0.038622 26.30 $ 26.30 25.30 $ 25.30 24.30 $ 24.30 23.80 $ 23.80

(0.72) $ (0.72) /0.90) $ /0.90)

Industrial Power Service

Rate 732 Rates

2017 2018 0.043810 [.2] $ 0.041799 0.087452 [.2] $ 0.085441 0.153389 [.2] $ 0.151378

10.14 $ 10.14 0.31 $ 0.31

High Load Factor Industrial Power Service Rate 733

Rates 2017 2018

0.041323 [.2] $ 0.039470 0.038323 [.2] $ 0.036470 0.037323 lil $ 0.035470

15.68 $ 15.68

0.31 $ 0.31

Industrial Power Service for Air Separation & Hydrogen Production Market Customers

Rate 734 Rates

2017 2018 0.039418 [.2] $ 0.037747 0.051649 [.2] $ 0.049978 0.047772 lil $ 0.046101

16.72 $ 16.72

0.31 $ 0.31

Municipal Power Rate 741

Rates 2017 2018

0.107432 L?J $ 0.104343 7.30 $ 7.30

29.86 $ 29.86 7.30 $ 7.30 2.31 $ 2.31 1.12 $ 1.12

0.56 $ 0.56

[.2]

[.2] [.2] [.2]

[.2] [.2] [.2]

[.2] [.2] [.2]

[.2]

Northern Indiana Public Service Company LLC Tax Cuts and Jobs Act of 2017, Phase I

Proposed Rates

Rate Class Code Additional Classification Rates in Effect: Year Customer Charqe: Pump Charge: Residential Pump Charge: Commercial

Rate Class Code Additional Classification Rates in Effect: Year Energy Charge: First 660 hours x kW or less, per kWh Ener_gy_ Charge: Over 660 hours x kW, per kWh Demand Charae: All kW, per kW Load Factor Adiustment

Rate Class Code Additional Classification Rates in Effect: Year Lamp Charge: Company Owned & Company Maintained 175 Watt Mercury Vapor 400 Watt Mercury Vapor

!1-P to 50 Watt Lig_~l__~E!:!!~~~a Diode /LED) Replacement 70 to 90 Watt LED Replacement 91 to 115 Watt LED Replacement 180 to 210 Watt LED Replacement !1-P to 50 Watt LED New Install 70 to 90 Watt LED New Install 91 to 115 Watt LED New Install 180 to 210 Watt LED New Install 100 Watt Hiqh Pressure Sodium 150 Watt Hiah Pressure Sodium 250 Watt Hiqh Pressure Sodium 400 Watt Hiah Pressure Sodium Company Owned TDSIC Install

!1-P to 50 Watt Lig_~l__~E!:!!~~~F Diode (LED) Replacement 70 to 90 Watt LED Replacement 91 to 115 Watt LED Replacement 180 to 210 Watt LED Reolacement

§.~!'!..9¥_~~-arge: All kWh, per kWh (R~placement Lam~~) Customer Owned & Company Maintained 250 Watt High Pressure Sodium 400 Watt High Pressure Sodium Customer Owned & Customer Maintained 100 Watt High Pressure Sodium 150 Watt High Pressure Sodium 200 Watt High Pressure Sodium 250 Watt High Pressure Sodium 31 0 Watt High Pressure Sodium 400 Watt High Pressure Sodium 1000 Watt High Pressure Sodium 100 Watt Mercury Vapor 175 Watt Mercury Vapor 250 Watt Mercury Vapor 400 Watt Mercury Vapor 70 Watt High Pressure Sodium 135 Watt Incandescent 175 Watt Metal Halide 250 Watt Metal Halide 400 Watt Metal Halide 1500 Watt Metal Halide Variable Wattage 135 Watt Low Pressure Sodium 55 Watt Low Pressure Sodium 90 Watt Low Pressure Sodium Energy Charge: All kWh, per kWh except Company Owned TOSIC Installed LED Replacement Lamps


$ $

$ $ $ $

$ $ $ $ $ $ $ $ $ $ $ $ $ $

$ $ $ $ $

$ $

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

$

Workpaper REV 18-17

Page [.3]

Intermittent Wastewater Pumping Rate 742

Rates 2017

2.79 [.2] $ 3.24 [.2] $

Railroad Power Service Rate 744

Rates 2017

0.044572 [.2] $ 0.042322 l.?..l $

16.85 $ 0.001000 $

Street Lighting Rate 750

Rates 2017

11.72 $ 14.75 $ 12.33 $ 13.05 $ 17.00 $ 19.74 $ 16.50 $ 17.22 $ 21.08 $ 23.84 $ 12.35 $ 12.58 $ 12.70 $ 12.62 $

7.55 $ 7.94 $ 8.47 $

10.47 $ 0.034225 [.2] $

5.70 $ 5.42 $

3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.25 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.25 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $

0.034225 [.2] $

2018

2.71 3.16

2018 0.041731 0.039481

16.85 0.001000

2018

11.72 14.75 12.33 13.05 17.00 19.74 16.50 17.22 21.08 23.84 12.35 12.58 12.70 12.62

7.27 7.64 8.13 9.98

0.034225

5.70 5.42

3.26 3.26 3.26 3.26 3.26 3.26 3.25 3.26 3.26 3.26 3.26 3.26 3.26 3.26 3.26 3.26 3.25 3.26 3.26 3.26 3.26

0.029784

[.2] [.2]

[.2] [.2]

[.2]

[.2]


Rate Class Code Additional Classification Rates in Effect: Year Service Drop Charqe:

Ener_9t_ Char_9_,>: All kWh, per kWh

Rate Class Code Additional Classification Rates in Effect: Year Lamp Charqe:

Company Owned & Company Maintained 175WATT-MV

400WATT· MV 100 WATT - HPS 250 WATT- HPS 400 WATT- HPS 150 WATT - HPS, FLOOD 250 WATT - HPS, FLOOD 400 WATT - HPS, FLOOD 30'POLE & SPAN - MV 35'POLE & SPAN - MV 40'POLE & SPAN - MV GUY & ANCHOR SET - MV EXTRA SPAN - MV 30'POLE & SPAN - HPS 35'POLE & SPAN - HPS 40'POLE & SPAN - HPS

GUY & ANCHOR SET - HPS EXTRA SPAN - HPS Ener_9t_Charqe: All kWh, per kWh


Ener_9y_ Char_9e: All kWh, per kWh

Rate Class

Code Additional Classification Rates in Effect: Year 776.1 I Backup Energy Price Backup Energy Adder

Backup Demand Charge

776.2 I Maintenance Dem Chg Maintenance Dem Chg

776.3

Temporary Demand Chg




776.4

Buy-Through Energy Chg

Non-Fuel Energy Charge


$ $

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

$

Workpaper REV 1B-17

Page [.3]

Traffic and Directive Lighting

Rate 755 Rates

2017 2018

13.84 $ 13.84 0.094165 [.2] $ 0.090758 [ .2]

Dusk to Dawn Area Lighting Rate 760

Rates

2017 2018

10.04 $ 10.04

11.83 $ 11.83

9.66 $ 9.66 11.21 $ 11.21 12.22 $ 12.22 11.45 $ 11.45 11.87 $ 11.87 12.76 $ 12.76

5.42 $ 5.42 6.51 $ 6.51 7.21 $ 7.21 1.42 $ 1.42

1.96 $ 1.96 5.42 $ 5.42 6.51 $ 6.51 7.21 $ 7.21 1.42 $ 1.42 1.96 $ 1.96

0.034225 [.2] $ 0.029784 [ .2]

Interdepartmental

Interdepartmental Rates

2017 2018

0.118535 [.2] $ 0.115273 [.2]

Back-Up, Maintenance and Temporary Industrial Service Rider

Rider 776 Rates

2017 2018

0.003658 0.003615

0.2500 0.2500

0.4500 0.4400

$ 0.59 $ 0.58

$ 0.88 $ 0.87

$ 1.18 $ 1.17

$ 2.36 $ 2.33

$ -$ 0.003658 0.003615

Line

No.

2

3


Northern Indiana Public Service Company LLC Proforma Adjustment to Operating Revenue


Workpaper Rev 1C-17 Page [.1]

This proforma adjustment increases the twelve months ended December 31, 2017 operating revenue to remove a policy adjustment related to a correction for one customer's LMP prices in a prior period and one customer's bank charge.

Description

A Retail Sales Revenue by Rate

Total Retail Sales Revenue - Rate 776

Increase in the Twelve Months Ended December 31, 2017 Operating Revenue

Adjustments

B

$

Amount

C

119,842

REV 1C-17 =$======1=1=9,=8=42=

Page

Reference

D

[2]


NORTHERN INDIANA PUBLIC SERVICE COMPANY LLC Prior Period Policy Adjustment January 5, 2017

Line Segme

No. nt Date Account

E Jan. 5, 2017 44201000 - Electric Sales-Industrial

Rate Description

Workpaper Rev 1C-17

Page [.2]

Amount

776 POLICY ADJUSTMENT $ (119,822)

Reverse Bank Fee (20)

$ (119,842) [,1]

Line

No.

2

3

4

5

6





Workpaper REV lD-17

Page [.1]

This proforma adjustment decreases the twelve months ended December 31, 2017 operating revenue for large customer rate migration in order to match migrations included in the budget for the twelve months ending December 31, 2018 or December 31, 2019.


Rate724

Rate 726

Rate 732

Rate733

Descri tion

A

Decrease in the Twelve Months Ended December 31, 2017 Operating Revenue

Adjustment

B

Amount

Page

Reference

C

$ (3,653,776) [2]

2,384,403 [ 21

366,222 [.2]

550,902 [.2]

$ (352,249) [2]

D


Northern Indiana Public Service Company LLC Workpaper REV 10-17

large Customer Migration Pro-Forma Adjustment Page [.2]

Historic Test Year 1/1/17 - 12/31/17

Customer D~i:i;:d Billing Energy Demand Energy Charge Ser11ice APPENDIX B - APPENDIX C- APPENDIX D - APPENDIX F - APPENDIX G • APPENDIX I- APPENOIXJ H

Line No. Rate Trackers($) FAC RTO ECRM RA DSM FMC TOSIC Revenue($) Fuel ($1 Margin($) Count kW (kWH) Charge($) ($1 Discount($)

{Al {Bl {C) {DI {El {Fl {GI {HI {II {JI {Kl {LI {Ml (NI {OI (P) IOI (RI

{l+J+K+L+M+N+O) (E+F+G+H) {P·OI

NET MIGRATION (IN HOUT) (Line 8-line 14) 724 -3 (70,1061 (38,734,860) ($8S3,8711 ($2,441,6011 $50,476 ($408,7791 ($29,6511 ($4S,9271 ($231,6761 {$72,9921 {$25,3331 $353 {$3,5S31 ($3,653,776) {.1] {$1,238,8761 ($2,414,9001

(Line 9-Line 15) 726 1 44,816 27,185,220 $1,081,830 $1,049,948 ($40,3351 $292,960 $19,996 $33,719 $158,255 $52,988 $24,686 ($2371 $3,553 $2,384,403 f.1] $869,615 $1,514,787

(Line 10-line 16) 732 1 11,268 4,861,640 $114,258 $203,212 $0 $48,753 $4,064 $5,139 $30,905 $8,420 $272 ($491 $0 $366,222 I 11 $153,540 $212,681

jline 11-Line 17) 733 1 14,022 6,688,000 $219,859 $263,975 $0 $67,067 $5,591 $7,069 $42,516 $11,584 $375 ($671 $0 $550,902 I I J $211,013 $339,889

ALL RATES 0 0 0 $562,076 ($924,4661 $10,141 $0 $0 $0 $0 $0 $0 $0 $0 ($352,2491 I ii ($4,707) ($347,5421

MIGRATING IN

724 0 0 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

726 1 44,816 27,185,220 $1,081,830 $1,049,948 ($40,33S1 $292,960 $19,996 $33,719 $158,255 $52,988 $24,686 ($2371 $3,5S3 $2,384,403 [.J] $869,615 $1,514,787

10 732 1 11,268 4,861,640 $114,258 $203,212 $0 $48,753 $4,064 $5,139 $30,905 $8,420 $272 ($491 $0 $366,222 I JI $153,540 $212,681

11 733 1 14,022 6,688,000 $219,859 $263,975 $0 $67,067 $5,591 $7,069 $42,516 $11,584 $375 ($671 $0 $550,902 l JJ $211,013 $339,889

12 ALL RATES 3 70,106 38,734,860 $1,415,947 $1,517,135 ($40,33S1 $408,779 $29,651 $45,927 $231,676 $72,992 $2S,333 ($3S31 $3,5S3 $3,301,526 ~1~9 $2,067,358

13 MIGRATING OUT

14 724 3 70,106 38,734,860 $853,871 $2,441,601 ($50,4761 $408,779 $29,651 $45,927 $231,676 $72,992 $25,333 ($3531 $3,553 $3,653,776 I "lJ $1,238,876 $2,414,900

15 726 0 0 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

16 732 0 0 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

17 733 0 0 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

1s ALL RATES __ 3 __ 70,106 38,734,860 $853,871 $2,441,601 ($50,476) $408,779 $29,651 $45,927 $231,676 $72,992 $25,333 ($353) $3,553 $3,6S3,776 $1,238,876 $2,414,900


of 887

Northern Indiana Public Service Company LLC Workpaper REV 10-17

Large Customer Migration Pro-Forma Adjustment - Total Customer Summary Page [.3-1]


NIPSCO, Old Rate New Rate

Month: Annual Month: Annual

Usage: 38,734,860 kWh per month Usage: 27,185,220 kWh per month

Demand: 70,106 kW Demand (from bill): 44,816 kW

BASE RATES Units Rate Charges BASE RATES Units Rate Charges

Energy Charge $ 2,441,601 Energy Charge $ 1,049,948

First 30,000 kWh 300,000 kWh $ 0.076803 $ 23,041 Al/kWh 27,185,220 kWh $ 0.038622 $ 1,049,948

Next 70,000 kWh 700,000 kWh $ 0.069103 $ 48,372

Next 900,000 kWh 9,000,000 kWh $ 0.065553 $ 589,977

All over 1,000,000 kWh 28,734,860 kWh $ 0.061953 $ 1,780,211

Demand Charge $ 853,871 Demand Charge $ 1,081,830

First 50 kW 500.0 kW $ 19.09 $ 9,545 First 200kW 1,600.0 kW $ 26.30 $ 42,080

Next 1950kW 19,500.0 kW $ 12.49 $ 243,555 NextSOOkW 4,000.0 kW $ 25.30 $ 101,200

All over 2000 kW 50,106.0 kW $ 11.99 $ 600,771 Next1300kW 10,400.0 kW $ 24.30 $ 252,720

All over 2000 kW 28,816.4 kW $ 23.80 $ 685,830

Service Discount 56,084.4 kW $ (0.90) $ (50,476) Service Discount 44,816.4 kW $ (0.90) $ (40,335)

BASE RATES TOTAL $ 3,244,996 BASE RATES TOTAL $ 2,091,443

Base Fuel $ 0.0312181 Base Fuel $ 0.0312531

TRACKERS 2017 TRACKERS 2017

APPENDIX B - FAC 38,734,860 kWh $ - $ 29,651 APPENDIX B - FAC 27,185,220 kWh $ - $ 19,996

APPENDIX C - RTO 38,734,860 kWh $ - $ 45,927 APPENDIX C - RTO 27,185,220 kWh $ - $ 33,719

APPENDIX D - ECRM 38,734,860 kWh $ - $ 231,676 APPENDIX D - ECRM 27,185,220 kWh $ - $ 158,255

APP EN DIX F - RA 38,734,860 kWh $ - $ 72,992 APPENDIX F - RA 27,185,220 kWh $ $ 52,988

APPENDIX G - DSM 38,734,860 kWh $ - $ 25,333 APPENDIX G - DSM 27,185,220 kWh $ - $ - 24,686

APPENDIX I - FMC 38,734,860 kWh $ - $ (353) APPENDIX I - FMC 27,185,220 kWh $ - $ (237)

APPENDIX J - TOSIC 38,734,860 kWh $ - $ 3,553 APPENDIXJ -TOSIC 27,185,220 kWh $ - $ 3,553 TRACKERS TOTAL $ 408,779 TRACKERS TOTAL $ 292,960

Total Bill ANNUAL: $ 3,653,776 [.2] Total Bill ANNUAL: $ 2,384,403 l[.21

Base Fuel $ 844,155

Fuel $ 869,615

Gross Margin $ 1,514,787


Large Customer Migration Pro-Forma Adjustment - Total Customer Summary


New Rate

Month: Annual

Usage: 4,861,640 kWh per month

Demand: 11,268 kW

RKVA: 0 RKVA

BASE RATES Units Rate Charges

Energy Charge $ 203,212

First 450 kWh per kW 4,861,640 kWh $ 0.041799 $ 203,212

Next 50 kWh per kW 0 kWh $ 0.085441 $ All Over 500 kWh per kW 0 kWh $ 0.151378 $

Demand Charge $ 114,258

All kW 11,268.0 kW $ 10.14 $ 114,258

Peak Period Lagging Adj. 0 RKVA $ 0.31 $ Rider 775 - lnterrup. Credit - Opt.C 0 kW $ (9.00) $

---

BASE RATES TOTAL --$ 317,469

Base Fuel $ 0.0307461

TRACKERS 2017

APPENDIX B - FAC 4,861,640 kWh $ 0.000836 $ 4,064

APPENDIX C - RTO 4,861,640 kWh $ 0.001072 $ 5,139

APPENDIX D - ECRM 4,861,640 kWh $ 0.007655 $ 30,905

APPENDIX F - RA 4,861,640 kWh $ 0.001983 $ 8,420

APPENDIX G - DSM 4,861,640 kWh $ (0.000202) $ 272

APPENDIX I - FMC 4,861,640 kWh $ (0.000005) $ (49)

APPENDIX J - TOSIC 4,861,640 kWh $ $ TRACKERS TOTAL $ 48,753

Total Bill ANNUAL: $ 366,222 l[.Z]

Base Fuel $ 150,964

Fuel $ 153,540

Gross Margin $ 212,681

Month:

Usage:

Demand:

RKVA:

BASE RATES

Energy Charge

First 600 kWh per kW

Next 60kWh per kW

All Over 660 kWh per kW

Demand Charge

All kW

Peak Period Lagging Adj.

Rider 775 - lnterrup. Credit - Opt.C

BASE RA TES TOT Al

Base Fuel $

TRACKERS

APPENDIX B - FAC

APPENDIX C - RTO

APPENDIX D - ECRM

AP PEN DIX F - RA

APPENDIX G - DSM

APPENDIX I - FMC

APPENDIX J - TOSIC

TRACKERS TOTAL

Total Bill

Petitioner's Confidential Exhibit No. 20-S2 (Redac ; of 887

Workpaper REV lD-17

Page [.3-2)

New Rate

Rate Annual

6,688,000 kWh per month

14,022 kW

0 RKVA

Units Rate Charges

$ 263,975

6,688,000 kWh $ 0.039470 $ 263,975

0 kWh $ 0.036470 $ 0 kWh $ 0.035470 $

$ 219,859

14,021.6 kW $ 15.68 $ 219,859

0 RKVA $ 0.31 $ OkW $ (9.00) $

---

$ 483,835

0.0307151

2017 6,688,000 kWh $ 0.000836 $ 5,591

6,688,000 kWh $ 0.000561 $ 7,069

6,688,000 kWh $ 0.003836 $ 42,516

6,688,000 kWh $ 0.001400 $ 11,584

6,688,000 kWh $ (0.000010) $ 375

6,688,000 kWh $ (0.000007) $ (67)

6,688,000 kWh $ $ $ 67,067

ANNUAL: $ 550,902 [.Z]

Base Fuel $ 207,676

Fuel $ 211,013



Large Customer Migration Pro-Forma Adjustment

Historic Test Year 1/1/17 -12/31/17

Confidential Information - Excludro from Public A= per A.R. 9(G)

Petitioner's Confidential Exhibit No. 20-S2 (Redact 1

of 887

Workpaper REV lD-17

Confidential Page [.4]

Northern Indiana Public Service Company LLC Large Customer Migration Pro-Forma Adjustment

·,_toric Test Year 1/1/17 -12/31/17

Confidential Information - Ex.duded from Pub!icAr::ces5 per A.R. 9(G)


Workpaper REV 1D-17

Confidential Page {.5-1]


',;toric Test Year 1/1/17 -12/31/17

Confidential Information - Exduded frcxn Public Access per A.R. 9(G)


Workpaper REV 10-17 Confidential Page [.5-2]



· •;storic Test Year 1/1/17 -12/31/17

Confidential Information- ExdudEd frcm Pub!icAa:ess per A.R. 9(G)


Workpaper REV 1D-17

Confidential Page [.5-3]


• 1istoric Test Year 1/1/17 -12/31/17

ConfidE!ltial Information- Exduda:ffmn PublicAa:::ess pe- A.R. 9(G)


Workpaper REV 1D-17

Confidential Page [.S-4]




Confidential I nforrration - ExcludEd from Public A= JJff A.R. 9(G)

Petitioner's Confidential Exhibit No. 20-S2 (Redac, 1 of 887

Workpaper REV lD-17

Confidential Page (.6)



Confidmtial I nforrraion - Exduda:I from Public A= per A.R. 9(G)


of 887

Workpaper REV lD-17


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Workpaper Rev 1A-19R Page [.1]

Northern Indiana Public Service Company LLC Proforma Adjustment to Operating Revenue Twelve Months Ending December 31, 2019

This proforma adjustment decreases the twelve months ending December 31, 2019 operating revenue to normalize weather by converting the budget weather normal definition for CDD and HDD of 35-years ended 2010 to the regulatory 30-years ended 2017 definition for CDD and HDD.

Description Adjustments Amount

A B C Retail Sales Revenue by Rates

Total Retail Sales Revenue - Rate 711 $ (545,546)

Total Retail Sales Revenue - Rate 721 (263,248)




Decrease in the Twelve Months Ending December 31, 2019 Operating Revenue REV 1A-19R $ (933,450)

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NORTHERN INDIANA PUBLIC SERVICE COMPANY LLC 12 Months Ending December 31, 2019 WEATHER NORMALIZED KWH/REVENUE/FUEL COST

REVENUE/ KWH PER TARIFF Last Block Revenue/Kwh

Line No. Rate Energ:t Charge Avg - Base Fuel

1 711 $ 0.106764 [.5] $ (0.005301) 2 721 $ 0.129280 [.5] $ (0.005301) 3 723 $ 0.077067 [.5] $ (0.005301) 4 724 $ 0.061953 [.5] $ (0.005301) 5 726 $ 0.038622 [.5] $ (0.005301)

6 Average Cost of Fuel: $ 0.025751 [.6] Base Cost of Fuel:(1l

Base Revenue = Adjusted Energy

7 Rate kWh Adjustment Charge X kWh 8 711 (5,376,804) [.3] $ (545,546) [.1]

9 721 (2,123,332) [.3] (263,248) [. 1]

10 723 (1,100,440) [.3] (78,974) [.>1]

11 724 (562,795) [.3] (31,883) [.1]

12 726 (414,083) [ 3] (13,798) [.1 l 13 Total (9,577,454) [.3] $ (933,450} [.1 l


$ $ $ $ $

$

Workpaper Rev 1A-19R

Page [.2]

Energy Charge Adjusted

0.101463 0.123979 0.071766 0.056652 0.033321

0.031052

Fuel Cost= Average Cost of

Fuel X kWh $ (138,458)

(54,678)

(28,337) (14,492)

(10,663)

$ (246,628}

$

$

Margin (407,089)

(208,571)

(50,637) (17,391)

(3,135) (686,822)



Northern Indiana Public Service Company LLC 2019 Forecasted MWH

2019 2019 2019 FP0817b FP0817b

Line AFP _F1_RC AFP Difference No. Class Rate Allocation% MWH MWH MWH

A B C D = Class Total X C E = Class Total X C F = D- E

Residential 711 100.00% 3,414,463 3,419,840 (5,377) [ 2]

2 Commercial 721 50.55% [.4] 1,974,505 1,976,628 (2,123) [.2] 3 723 26.20% [.4] 1,023,309 1,024,409 (1,100) (.2] 4 724 13.40% [.4] 523,348 523,910 (563) [.2] 5 726 9.86% [ 4] 385,060 385,474 (414) [.2] 6 3,906,221 3,910,422 (4,201)

7 Total 7,320,684 7,330,261 (9,577) [.2]


Line No. 1 2 3 4 5 6 7 8

10 11 12 13

14 15 16 17 18 19 20 21 22 23 24 25 26 27

28 29 30 31 32 33 34 35 36 37 38 39 40 41

42 43 44 45 46 47

Actual KWH January February March April May June July August September October November December Annual

Normal KWH January February March April May June July August September October November December Annual

Difference January February March April May June July August September October November December Annual

711 1

314,286,192 258,362,673 231,939,486 223,091,374 193,919,857 287,925,637 366,786,920 360,715,160 297,142,847 263,136,683 229,294,401 254,476,105

3,281,077,335

314,286,192 258,362,673 231,939,486 223,091,374 193,919,857 279,052,825 362,414,853 382,061,728 327,442,302 263,136,683 229,294,401 254,476,105

3,319,478,478

(8,872,812) (4,372,067) 21,346,568 30,299,455

38,401,143

Commercial Difference Allocation

711 3

291,522 239,244 227,394 207,397 180,923 249,645 316,635 298,234 264,054 264,575 283,330 267,420

3,090,373

291,522 239,244 227,394 207,397 180,923 243,739 313,269 312,985 287,141 264,575 283,330 267,420

3,118,939

. (5,906) (3,366) 14,751 23,087

28,566

Rate 721 723 724 726


721 723 724 4 4 4

115,863,076 86,180,525 44,770,194 108,686,385 82,002,086 43,261,612 101,898,881 79,603,287 42,400,381 102,055,297 80,095,767 44,295,207 93,685,327 76,573,396 42,574,956

118,035,707 93,210,205 51,070,197 127,242,033 96,116,467 51,454,406 130,066,513 96,520,908 49,890,630 122,997,463 95,590,892 52,885,373 112,184,610 87,819,707 49,309,677 107,599,450 79,539,582 45,875,177 106,893,400 76,167,005 43,396,805

1,347,208,142 1,029,419,827 561,184,615

115,863,076 86,180,525 44,770,194 108,686,385 82,002,086 43,261,612 101,898,881 79,603,287 42,400,381 102,055,297 80,095,767 44,295,207 93,685,327 76,573,396 42,574,956

116,438,906 92,450,611 50,648,396 126,532,935 95,783,348 51,292,517 134,526,781 98,659,371 50,635,959 130,670,195 99,638,138 55,328,431 112,184,610 87,819,707 49,309,677 107,599,450 79,539,582 45,875,177 106,893,400 76,167,005 43,396,805

1,357,035,243 1,034,512,822 563,789,312

.

.

(1,596,801) (759,594) (421,801) (709,098) (333,119) (161,889)

4,460,268 2,138,463 745,329 7,672,732 4,047,246 2,443,058

.

.

. 9,827,101 5,092,995 2,604,697

A B C

kWh Allocation% 9,827,101 A 50.5% 5,092,995 B 26.2% 2,604,697 C 13.4% 1,916 436 D 9.9%

19,441,229 100.0%

724 726 726


5 4 5 Total 13,539,786 29,768,903 20,965,252 626,635,545 12,805,220 29,216,270 19,115,410 554,859,341 12,134,969 29,089,958 19,753,626 518,313,539 11,967,893 30,191,925 19,122,206 512,447,316 11,665,266 28,966,407 19,908,198 468,600,402 14,210,663 35,300,053 22,151,782 623,460,428 14,316,579 37,679,053 24,368,668 719,544,258 13,406,691 34,991,469 23,236,592 710,486,395 15,023,615 37,023,316 22,630,690 645,096,130 14,396,710 33,356,579 21,195,526 583,299,737 14,056,016 30,218,666 19,367,898 527,621,231 12,472,831 28,284,126 18,455,124 541,727,591 159,996,239 384,086,725 250,270,972 7,032,091,913

13,539,786 29,768,903 20,965,252 626,635,545 12,805,220 29,216,270 19,115,410 554,859,341 12,134,969 29,089,958 19,753,626 518,313,539 11,967,893 30,191,925 19,122,206 512,447,316 11,665,266 28,966,407 19,908,198 468,600,402 14,088,701 35,029,355 22,151,782 611,410,854 14,273,721 37,576,147 24,297,348 713,747,634 13,545,977 35,537,533 23,523,224 740,163,756 15,935,078 38,767,291 22,783,051 692,389,506 14,396,710 33,356,579 21,195,526 583,299,737 14,056,016 30,218,666 19,367,898 527,621,231 12,472,831 28,284,126 18,455,124 541,727,591

160,882,168 386,003,161 250,638,645 7,091,216,453

. . .

- . . .

. .

. (121,962) (270,698) (12,049,574)

(42,858) (102,906) (71,320) (5,796,624) 139,286 546,064 286,632 29,677,361 911,463 1,743,975 152,361 47,293,376

. . .

. . .

. . 885,929 1,916,436 367,673 59,124,540

D

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[ Sj

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Petitioner's Confidential Exhibit No. 20-S2 (Redao of 887


Current Tariff 2018

Non Spaceheating $ 0.106764 $ 0.129280 [.2]

$ 0.077067 Pl Block 1 $ 0.076803 Block 2 $ 0.069103 Block 3 $ 0.065553 Block 4 $ 0.061953 Pl

$ 0.038622 Pl

NORTHERN INDIANA PUBLIC SERVICE COMPANY LLC FORECASTED COST OF FUEL & PURCHASED POWER 12 Months Ended December 31, 2019



Fuel and Purchased Power Costs (Associated With Serving Firm Load - Does not include Industrial Volumes at Market)

Generation Fuel Cost Purch Pwr Purch Pwr Line Fuel Purch Pwr Fuel+ Purch Generation Purch Pwr + Purch Total Total Total($/ No. 2019 ($) ($) Pwr($) (MWH) (MWH) Pwr(MWH) ($/MWH) ($/MWH) MWH)

1 Jan $24,897,020 $3,744,308 $28,641,328 987,189 62,605 1,049,795 25.22 59.81 27.28

2 Feb $17,552,360 $8,646,283 $26,198,643 721,639 241,608 963,247 24.32 35.79 27.20

3 Mar $17,156,642 $9,038,697 $26,195,339 764,844 275,027 1,039,870 22.43 32.86 25.19

4 Apr $15,002,632 $6,910,550 $21,913,181 757,646 190,830 948,476 19.80 36,21 23.10

5 May $13,660,453 $9,656,040 $23,316,493 705,227 298,618 1,003,845 19.37 32,34 23.23

6 Jun $17,983,909 $6,218,169 $24,202,079 902,772 176,271 1,079,043 19.92 35.28 22.43

7 Jul $23,090,778 $6,659,341 $29,750,120 1,072,835 175,982 1,248,817 21.52 37.84 23.82

8 Aug $20,981,659 $7,980,736 $28,962,395 990,592 232,071 1,222,663 21.18 34.39 23.69

9 Sep $15,402,715 $10,027,701 $25,430,416 732,429 309,788 1,042,218 21.03 32.37 24.40

10 Oct $14,954,767 $7,550,413 $22,505,180 740,795 225,763 966,557 20.19 33.44 23.28

11 Nov $16,456,620 $6,867,614 $23,324,234 778,806 186,212 965,018 21.13 36.88 24.17

12 Dec $18,586,451 $7,287,298 $25,873,749 847,155 202,775 1,049,930 21.94 35.94 24.64

13 TOTAL $215,726,007 $90,587,151 $306,313,157 10,001,928 2,577,551 12,579,479 21.57 35,14 24.35

14 MISO Energy Costs $17,620,104 1.40

15 TOTAL $323,933,262 25.75

16 $/kWh 0.025751 [.2]

1. The fuel $ are comprised of:

A. Coal & gas consumption costs for the steam units

B. Gas consumption costs for the combustion turbine units & Sugar Creek

Any other variable o&m costs such as coal handling are not included.

2. The purchased power $ are comprised of energy costs associated with :

A. Wind power bilateral purchases

B. FIT power bilateral purchases

C. Hourly purchases from MISO

Capacity purchases costs are not included.

3. Since the generation costs are fuel only, hydro energy mwh are not included.

4. The costs provided do not include any estimate of the "MISO Components Of Cost Of Fuel" (Delta LMP, FTR's, etc.).

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20

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Workpaper REV 1B-19R

Page [.1]

This proforma adjustment increases the twelve months ending December 31, 2019 operating revenue to reflect the Tax Cuts and Jobs Act. This is to update the preliminary adjustment factor in the budget to the current adjustment factor.

Page


A B C D

Retail Sales by Rate Rate 711 $ 1,525,677 [2]

Rate 720 (3,400) [.2]

Rate 721 974,012 [.2]

Rate 722 (1,555) [2]

Rate 723 387,761 [.2]

Rate 724 85,104 [.2]

Rate 725 (33,353) Pl Rate 726 (139,649) [.2]

Rate 732 (519,330) [2] Rate 733 (970,095) [ 2]

Rate 734 (946,011) [.2]

Rate 741 6,164 [.2]

Rate 742 (22,228) [.2]

Rate 744 2,073 [ 2]

Rate 750 (261,850) [.2]

Rate 755 (1,211) [.2]

Rate 760 (63,426) [2] Total Retail Sales by Rate - REV 1 $ 18,683

Interdepartmental

lnterdepartental 9,124 [21 Total Interdepartmental - REV 8 $ 9,124

Increase in the Twelve Months Ending December 31, 2019 Operating Revenue REV 1B-19R $ 27,807



Page[.2}

Northern Indiana Public Service Company LLC Billing Determinants December31,2019

Planning Tax

Line 2019Forecasted 2018 Tax Reform Factor Tax Reform Reform Tax Reform Factor 2017Ta:,: Reform No. Rate Billing Determinant 2017 Factor Factor Adjustment Adjustment Diff Adjustrn:nt($)

A B C D = C- B E F=D-E G=FXA

711 3,411,673,583 0.110433 r3] $ 0,106764 (0.003669) (0,004116) 0.000447 $ 1,525,677

720 10,303,204 0.069787 f)] 0,067784 (0.002003) (0,001673} $ (0,000330) $ (3.400)

721 1,538,410,730 0.133296 [ ~l 0.129280 (0,004016) (0.004649) $ 0.000633 $ 974,012 ill

722 11,587,981 0,083529 [3-1 0.081116 (0.002413) $ (0.002279) $ (0.000134) $ (1,555)

.All kWh 1,401,212,220 0,080304 0.077067 (0,003237) $ (0.003513) $ 0.000276 387,071 Thermal Storage 2,499,695 0.063752 [3'. 0.060515 (0.003237) $ (0.003513) $ 0.000276 691

723 1,401212,220 387,761

Rrst 30,000 kWh 160,132,375 0.079541 ['l! 0.076803 $ (0.002738) $ (0.002781) $ 0.000043 $ 6,936 Next 70,000 kWh 345,800,236 0.071841 [3] 0.069103 $ (0.002738) $ (0.002781) $ 0.000043 $ 14,978

10 Next 900,000 kWh 1,208,878,039 0.068291 [ ~] 0.065553 [31 $ (0.002738) $ (0.002781) $ 0.000043 $ 52,363

11 Over 1,000,000 kWh 303,920,264 0.064691 f3l 0.061953 ic'l $ (0.00273B) $ (0.002781) $ 0.000043 $ 13,164

12 Thermal Storage 5,131,597 0,063752 [)] 0.060515 $ (0.003237) $ (0.002781) $ (0.000456) $ (2,338)

13 724 2,023,86'2,511 $ 85,104 l]

14 725 94,118,668 0.043662 [ ,q 0.041756 (0.001906) $ (0.001552) $ (0.000354) $ (33,353)

15 726 988,986,070 0.040980 0.038622 3] $ (0.002358) (0.002217) (0.000141) $ (139,649) ,l]

16 Rrst 450 hours x kW 1,881,806,490 0.043808 { J] 0,04179'3 Ji $ (0.<))2009) (0.001734) (0.000275) $ (516,948)

17 Next SO hours x kW 2,657,825 o.087616 l cJJ 0.085441 ti) $ (0.002175) (0.001734) (0.000441) $ (1,171)

18 Over 500 hours x kW 4,374,400 0.153389 (. 3] 0,151378 ')' $ (0.002011) (0.001734) $ (0.000277) $ {1,210)

19 732 1,888,838,716 $ (519,330)

20 600 hours x kW 2,520,553,549 $ 0.041323 [3] 0.039470 -0.001853 $ (0,001496) $ (0.000357) $ (OCX>,158)

21 Next 60 hours x kW 142,479,614 0.038323 [l] 0,036470 -0.001853 $ (0.001496) $ (0.000357) $ (50,883)

22 Over 660 hOurs x kW 53,353,623 0.037323 llj 0.035470 l 31 -0.001853 $ (0,001496) $ (0,000357) $ {19,054)

23 733 2,716,386,786 $ (970,095)

24 Energy used in hours where demand < Contract D1 1,971,000,0CX) 0.039418 [.3] 0.037747 ; ~ I $ (0.001671) (0.001233) $ (0.000438) $ (862,319)

25 Energy used in hours where demand > Contract D1 0.051649 [.':] 0.049978 ~J $ (0.001671) (0.001233) $ (0.000438) $

26 Energy used in any hour above 225,000 kW 191,295,201 $ 0.047772. [.3] 0.046101 iil $ (0.001671) (0.001233) $ (0.000438) $ (83,692)

27 734 2,16'2,295,201 (946,011)

28 741 30,072,225 0.107432 :11 0.104343 (0.003089) $ (0.003294) $ 0.000205 $ 6,164 ;11

29 Residential 2.79 [ :lj 2.71: (0.08) (0.01) (0.066235) $

30 Commercial 3.24 f ~l 3.16 (0.08) (0.01) (0,066235) $

31 742 335,598 $ (22,228) [LJ

per kWh for energy used per month for the first 32 660 hours of the Billing Demand for the month 21,000,0CX) 0.044572 i>'. 0.041731 l31 $ (0.002841) (0,002940) $ 0.000099 2,073

per kWh for energy used per month in excess of 33 660 hours of the Billing Demand for the month 0,042322 11, $ 0.039481 [o' (0,002841) (0.002940) $ 0.000099

34 744 21,000,0CX) 2,073 re]

35 OJstomer CWnedOJstomer Maintained 29,185,215 0.034225 [ ~J 0.029784 (0,004441) (0.004441) $ (129,612)

36 OJstomer CWnedCompany Maintained 186,836 0.034225 [1] 0.029784 (0.004441) (0.004441) $ (830]

37 Company Owned 29,589,860 0.034225 [11 0.029784 (0.004441) (0.004441) $ (131,409)

38 Company CWneo'Company Maintained TOSIC 1,069,959 0,034225 [.:l] 0.034225 [ -, $

39 750 60,031,870 $ (261,850) :11

40 755 355.534 $ OJB4165 0.090758 { -; (OJ)J3407) (0.003407) $ (1,211) l:]

41 760 14,282,003 0.034225 0.029784 (0.())4441) (0.004441) $ (63,426)

42 Interdepartmental 25,534,520 0.118535 :,: $ 0.115273 13] $ (0.003262) (0.003619) $ 0,000357 $ 9,124

43 Total 16,398,951,821 27,807


Rate Class Code Additional Classification Rates in Effect: Year Customer Charne: Energy Charge (per kWh for all kWhs used per month):

Rate Class

Code Additional Classification Rates in Effect: Year Customer Charoe: Energy Charge (per kWh for all kWhs used per month):

Rate Class


Customer Charge: Ener:gy_ Char:ge (per kWh for all kWhs used Per month): Minimum Charoe (Three Phase):

Rate Class

Code Additional Classification Rates in Effect: Year Customer Charge: Energy Charge (per kWh for all kWhs used per month):

Rate Class

Code Additional Classification Rates in Effect: Year Energy Charge (per kWh for all kWhs used per month): Demand Charge: First 10 kW or less, per kW Demand Charqe: Over 10 kW, per kW Minimum Charge (Demand): First 10 kW or less, per kW Minimum Charge (Demand): Over 10 kW, per kW

Thermal Storag~ Ene,gy Charl).e: Primary Metering Discount (kWh reductionl_ ______

Rate Class

Code Additional Classification Rates in Effect: Year Energy Charge: First 30,000 kWh or less, per kWh Energy Charge: Next 70,000 kWh, per kWh Energy Charge: Next 900,000 kWh, per kWh

§D~!_!i!Y_~~?rge: Over 1,000,000 kWh,_rer kWh Demand Charge: First 50 kW or less, per kW Demand Charge: Next 1,950 kW, per kW Demand Charqe: Over 2,000 kW, per kW Minimum Charge (Demand): First 50 kW or less, per kW Minimum Charge (Demand): Next 1,g50 kW, per kW Minimum Charge (Demand): Over 2,000 kW, per kW Minimum Charq_.:,_(Demand): Contract Minimum Char!;!~_(> 3,000 kW)

Thermal Storaqe Enerqz_~~~Ege: Primary Metering Discount (kWh reduction) Primary Service Discount (per kW) Transmission Service Discount (per kW)

Rate Class

Code Additional Classification Rates in Effect: Year Ener:gy_ Cha,9e: All kWh, per kWh Demand Charge: First 500 kW or less, per kW Demand Charqe: Over 500 kW, per kW Primary Metering Discount (kWh reduction) Transmission Service Discount (per kW)


2017 Booked Billinq Determinants $ $

$ $

$ $ $

$ $

$ $ $ $ $ $

$ $ $ $ $ $ $ $ $ $ $ $

$ $

$ $ $

Residential

Rate 711 Rates

2017 14.00 I I$

0.110433 [.2] $


Page [.3]

2018 14.00

0.106764 [.2]

Commercial and General Service - Heat Pump

Rate 720 Rates

2017 24.oo I I$

0.069787 [.2] $

General Service - Small Rate 721

Rates 2017

24.oo I I$ 0.133296 t.2..l $

38.00 $

Commercial Spaceheating

Rate 722 Rates

2017 24.00 V 1B-· $

0.083529 [.2] $

General Service - Medium

Rate 723 V1B-19R

Rates 2017

0.080304 l.?..l $ 23.91 $ 10.91 $ 23.91 $ 10.91 $

0.063752 [.2] $ 3%

General Service - Large

Rate 724 Rates

2017 0.079541 [.2] $ 0.071841 [.2] $ 0.068291 [.2] $ 0.064691 l.?..l $

19.09 $ 12.49 $ 11.99 $ 19.09 $ 12.49 $ 11.99 $ 12.43 $

0.063752 l.?..l $

(0.72) $ (0.90) $

Metal Melting Service

Rate 725 Rates

2017 0.043662 L?..l $

22.21 $ 21.21 $

2018 24.00

0.067784

2018 24.00

0.129280 38.00

2018 24.00

0.081116

2018 0.077067

23.91 10.91 23.91 10.91

0.060515 3%

2018 0.076803 0.069103 0.065553 0.061953

19.09 12.49 11.99 19.09 12.49 11.99 12.43

0.060515

(0.72) (0.90)

2018 0.041756

22.21 21.21

[ .2]

[ .2]

[.2]

[.2]

[.2]

[.2] [.2] [.2] .2] [

[ .2]

[.2]



Rate Class


Ener_9y_ Char:9~: All kWh, per kWh Demand Charge: First 200 kW or less, per kW Demand Charge: Next 500 kW, per kW Demand Charge: Next 1,300 kW, per kW Demand Charae: Over 2,000 kW, per kW Primary Metering Discount (kWh reduction) Primary Service Discount (per kW) Transmission Service Discount (per kW)

Rate Class Code Additional Classification Rates in Effect: Year Energy Charge: First 450 hours x kW or less, per kWh Energy Charge: Next 50 hours x kW, per kWh Ener_9y_ Charge: Over 500 hours x kW, per kWh Demand Charqe: All kW, per kW

~-~9_9(~9 RKV A Discount (per kW) Industrial Rider 675: Option A (per kW) Industrial Rider 675: Option B (per kW) Industrial Rider 675: Option C (per kW) Industrial Rider 675: Option D (per kW) Industrial Rider 675: Real Time Pricing (per kWh) Industrial Rider 675: Dav-Ahead Pricina (per kWh)

Rate Class Code Additional Classification Rates in Effect: Year Energy Charge: First 600 hours x kW or less, per kWh Energy Charge: Next 60 hours x kW, per kWh

Ener:9y_ Charae: Over 660 hours x kW Demand Charqe: All kW, per kW

~-~9,t~9 RKV A Discount (per kW) Industrial Rider 675: Option A (per kW) Industrial Rider 675: Option B (per kW) Industrial Rider 675: Option C (per kW) Industrial Rider 675: Option D (per kW) Industrial Rider 675: Real Time Pricing (per kWh) Industrial Rider 675: Dav-Ahead Pricinq (per kWh)

Rate Class

Code Additional Classification Rates in Effect: Year Energy Charge: Energy used in hours where demand < Contract Demand, per kWh Energy Charge: Energy used in hours where demand> Contract Demand up to 225,000 kW, per kWh

Ener:9y_ Char:9~: Ener:9t used in ant hour above 225,000 kW, per kWh I Demand Charae: All kW, per kW

~-~9_Q(~9 RKV A Discount (per kW)


Ener:9y_ Char:9e: All kWh, per kWh Minimum Charge Minimum Charge: Three Phase Minimum Charge: Warning Signal Minimum Charge: First 25 horsepower of the connected load Minimum Charge: Next475 horsepower of the connected load Minimum Charae: Over 500 horseoower of the connected load Primary Metering Discount (kWh reduction)

$ $ $ $ $

$ $

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $

$ $ $ $ $ $ $


Page [.3]

Off-Peak Service

Rate 726 Rates

2017 2018 0.040980 l.?J $ 0.038622

26.30 $ 26.30 25.30 $ 25.30

24.30 $ 24.30 23.80 $ 23.80

(0.72) $ (0.72) (0.90) $ (0.90)

Industrial Power Service

Rate 732 Rates

2017 2018 0.043810 [.2] $ 0.041799 0.087452 [.2] $ 0.085441 0.153389 [.2] $ 0.151378

10.14 $ 10.14

0.31 $ 0.31

High Load Factor Industrial Power Service Rate 733

Rates 2017 2018

0.041323 [.2] $ 0.039470 0.038323 [.2] $ 0.036470 0.037323 [a3.l $ 0.035470

15.68 $ 15.68 0.31 $ 0.31

Industrial Power Service for Air Separation & Hydrogen Production Market Customers

Rate 734 Rates

2017 2018 0.039418 [.2] $ 0.037747 0.051649 [.2] $ 0.049978 0.047772 l3.l $ 0.046101

16.72 $ 16.72

0.31 $ 0.31

Municipal Power Rate 741

Rates 2017 2018

0.107432 [a3.l $ 0.104343 7.30 $ 7.30

29.86 $ 29.86 7.30 $ 7.30 2.31 $ 2.31 1.12 $ 1.12 0.56 $ 0.56

[.2]

[.2] [.2] [.2]

[.2] [.2] [.2]

[.2] [.2] [.2]

[.2]

Northern Indiana Public Service Company LLC Tax Cuts and Jobs Act ol 2017, Phase I Proposed Rates

Rate Class Code Additional Classification Rates in Effect: Year Customer Charge: Pump Charge: Residential Pump Charge: Commercial

Rate Class Code Additional Classification Rates in Effect: Year Energy Charge: First 660 hours x kW or less, per kWh Ener_~y_ Charge: Over 660 hours x kW, per kWh Demand Charqe: All kW, per kW

Load Factor Adjustment

Rate Class Code Additional Classification Rates in Effect: Year Lamp Charoe: Company Owned & Company Maintained 175 Watt Mercurv Vapor 400 Watt Mercury Vapor

!::!P to 50 Watt Li9_~~-~!!'!~~~q Diode (LED) Replacement 70 to 90 Watt LED Reolacement 91 to 115 Watt LED Replacement 180 to 210 Watt LED Replacement !:,!P to 50 Watt LED New Install 70 to 90 Watt LED New Install 91 to 115 Watt LED New Install 180 to 210 Watt LED New Install 100 Watt Hioh Pressure Sodium 150 Watt Hiqh Pressure Sodium 250 Watt Hioh Pressure Sodium 400 Watt Hiqh Pressure Sodium Company Owned TDSIC Install

!::!P to 50 Watt Lig_~L~!!'!~~~!'l Diode (LED) Replacement 70 to 90 Watt LED Replacement 91 to 115 Watt LED Replacement 180 to 210 Watt LED Replacement Energy Charge: All kWh, _per kWh {Replacement Lamps) Customer Owned & Company Maintained 250 Watt High Pressure Sodium 400 Watt High Pressure Sodium Customer Owned & Customer Maintained 100 Watt High Pressure Sodium 150 Watt High Pressure Sodium 200 Watt High Pressure Sodium 250 Watt High Pressure Sodium 310 Watt High Pressure Sodium 400 Watt High Pressure Sodium 1000 Watt High Pressure Sodium 100 Watt Mercury Vapor 175 Watt Mercury Vapor 250 Watt Mercury Vapor 400 Watt Mercury Vapor 70 Watt High Pressure Sodium 135 Watt Incandescent 175 Watt Metal Halide 250 Watt Metal Halide 400 Watt Metal Halide 1500 Watt Metal Halide Variable Wattage 135 Watt Low Pressure Sodium 55 Watt Low Pressure Sodium 90 Watt Low Pressure Sodium Energy Charge: All kWh, per kWh except Company Owned TDSIC Installed LED Replacement Lamps


$ $

$ $ $ $

$ $ $ $ $ $ $ $ $ $ $ $ $ $

$ $ $ $ $

$ $

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

$


Page[.3]

Intermittent Wastewater Pumping Rate 742

Rates

2017

2.79 [.2] $ 3.24 [.2] $

Railroad Power Service Rate 744

Rates 2017

0.044572 [.2] $ 0.042322 l.?J $

16.85 $ 0.001000 $

Street Lighting Rate 750

Rates 2017

11.72 $ 14.75 $ 12.33 $ 13.05 $ 17.00 $ 19.74 $ 16.50 $ 17.22 $ 21.08 $ 23.84 $ 12.35 $ 12.58 $ 12.70 $ 12.62 $

7.55 $ 7.94 $ 8.47 $

10.47 $ 0.034225 [.2] $

5.70 $ 5.42 $

3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.25 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $ 3.25 $ 3.26 $ 3.26 $ 3.26 $ 3.26 $

0.034225 [.2] $

2018

2.71 3.16

2018 0.041731 0.039481

16.85 0.001000

2018

11.72 14.75 12.33

13.05 17.00 19.74 16.50 17.22 21.08 23.84 12.35 12.58 12.70 12.62

7.27 7.64 8.13

9.98 0.034225

5.70 5.42

3.26 3.26 3.26 3.26 3.26 3.26 3.25 3.26 3.26 3.26 3.26

3.26 3.26 3.26 3.26

3.26 3.25 3.26 3.26 3.26 3.26

0.029784

[.2] [.2]

[.2] [.2]

[.2]

[.2]

Northern Indiana Public Service Company LLC Tax Cuts and Jobs Act of 2017, Phase I

Proposed Rates

Rate Class

Code Additional Classification

Rates in Effect: Year Service Drop Charge:

Ener_9t Char_9e: All kWh, per kWh

Rate Class


Rates in Effect: Year Lamp Charge:

Company Owned & Company Maintained 175WATT-MV

400WATT-MV

100 WATT- HPS

250 WATT- HPS

400 WATT - HPS 150 WATT- HPS, FLOOD

250 WATT - HPS, FLOOD

400 WATT - HPS, FLOOD

30'POLE & SPAN - MV

35'POLE & SPAN - MV 40'POLE & SPAN - MV

GUY & ANCHOR SET - MV

EXTRA SPAN - MV

30'POLE & SPAN - HPS 35'POLE & SPAN - HPS

40'POLE & SPAN - HPS

GUY & ANCHOR SET - HPS

EXTRA SPAN - HPS

Ener_(lt Charge: All kWh, per kWh

Rate Class


Rates in Effect: Year

Ener_(lt Char_ge: All kWh, per kWh

Rate Class


Rates in Effect: Year

776.1 I Backup Energy Price Backup Energy Adder

Backup Demand Charge

776.2 I Maintenance Dem Chg

Maintenance Dem Chg

776.3





776.4

Buy-Through Energy Chg

Non-Fuel Energy Charge


$ $

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

$


Page[.3]

Traffic and Directive Lighting

Rate 755

Rates

2017 2018

13.84 $ 13.84

0.094165 [.2] $ 0.090758 [.2]

Dusk to Dawn Area Lighting

Rate 760

Rates

2017 2018

10.04 $ 10.04

11.83 $ 11.83

9.66 $ 9.66 11.21 $ 11.21

12.22 $ 12.22 11.45 $ 11.45

11.87 $ 11.87

12.76 $ 12.76

5.42 $ 5.42

6.51 $ 6.51 7.21 $ 7.21

1.42 $ 1.42

1.96 $ 1.96

5.42 $ 5.42 6.51 $ 6.51

7.21 $ 7.21

1.42 $ 1.42

1.96 $ 1.96 0.034225 [,2] $ 0.029784 [.2]

Interdepartmental

Interdepartmental

Rates

2017 2018

0.118535 [.2] $ 0.115273 [.2)

Back-Up, Maintenance and Temporary Industrial Service Rider

Rider 776 Rates

2017 2018

0.003658 0.003615

0.2500 0.2500

0.4500 0.4400

$ 0.59 $ 0.58

$ 0.88 $ 0.87

$ 1.18 $ 1.17

$ 2.36 $ 2.33

$ -$ 0.003658 0.003615

Line

No.

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18 19

20

21 22

23



Pro forma Adjustment to Operating Revenue


Workpaper REV 1C-19R

Page [.1]

This pro forma adjustment decreases the twelve months ending December 31, 2019 operating revenue to reflect the anticipated change in industrial customer usage to the pricing model.

Page


A B C D


Rate711 $ (9,494,922) [2]

Rate 720 (28,596) [.2]

Rate721 (4,269,680) [.2]

Rate722 (32,161) [.2]

Rate723 (3,898,495) [2]

Rate724 (5,817,440) [2]

Rate725 (261,187) [.2]

Rate726 (2,631,453) [.2]

Rate732 (5,159,496) [.Z]

Rate733 (7,829,977) [.2]

Rate734 (6,006,246) [.2]

Rate 741 (78,232) [.2]

Rate742 (945) [.2j

Rate 744 (58,494) [.2]

Rate750 (166,750) [.2]

Rate 755 (987) [.2]

Rate 760 (39,701) Pi Total Retail Sales by Rate· REV 1 $ ( 45,774,762)

Interdepartmental

I nte-departental (70,849) [ 2] Total Interdepartmental• REV 8 $ (70,849)

Decrease in the Twelve Months Ending December 31, 2019 Operating Revenue REV 1C-19R $ (45,845,611) [21


Workpaper REV 1C-19R Page [.2]

Northern Indiana Public Service Company LLC Pricing Model Update Allocation of the Difference December 31, 2019

Amount to be Allocated $ [.3]

Line 2019 Current %of 2019 Fuel Pricing No. Rates Rate Total Fuel Total Update

711 100,424,647 20.71% $ (9,494,922) [.1] 2 720 302,447 0.06% $ (28,596) [.1] 3 721 45,158,991 9.31% $ (4,269,680) [.1] 4 722 340,161 0.07% $ (32,161) [.1] 5 723 41,233,098 8.50% $ (3,898,495) [.1] 6 724 61,529,141 12.69% $ (5,817,440) [.1] 7 725 2,762,492 0.57% $ (261,187) [.1] 8 726 27,832,012 5.74% $ (2,631,453) [.1] 9 732 54,570,285 11.25% $ (5,159,496) [.1] 10 733 82,815,074 17.08% $ (7,829,977) [.1] 11 734 63,526,077 13.10% $ (6,006,246) [.1] 12 741 827,436 0.17% $ (78,232) [.1] 13 742 9,990 0.00% $ (945) [.1] 14 744 618,673 0.13% $ (58,494) [.1] 15 750 1,763,661 0.36% $ (166,750) [.1] 16 755 10,437 0.00% $ (987) [.1] 17 760 419,900 0.09% $ (39,701) [.1] 18 Interdepartmental 749,349 0.15% $ (70,849) [.1]

19 Total 484,893,871 100.00% $ (45,845,611) [.1] [.3]

Northern Indiana Public Service Company LLC Pricing Model Update Difference Calculation December 31, 2019


Workpaper REV 1C-19R Confidential Page [.3]

Confidaitia Information- Exdudedfrom Public Access per A.R. 9(G)

Northern Indiana Public Service Company LLC Promod Results December 31, 2019

ORIGINAL

Fuel &

Generation Purch Pwr

Line Fuel+ Purch + Purch Pwr Total($/

No. 2019 Pwr ($) (MWH) MWH)

A B C D = B/C

1 Jan $ 42,545,043 1,499,468 28.37 2 Feb $ 40,683,814 1,416,130 28.73 3 Mar $ 40,900,467 1,461,143 27.99 4 Apr $ 37,039,951 1,359,748 27.24 5 May $ 38,024,247 1,446,807 26.28 6 Jun $ 39,887,072 1,503,063 26.54 7 Jul $ 47,100,655 1,669,850 28.21 8 Aug $ 45,446,343 1,648,069 27.58 9 Sep $ 38,977,894 1,458,939 26.72

10 Oct $ 35,250,948 1,363,250 25.86 11 Nov $ 36,932,187 1,389,825 26.57 12 Dec $ 42,105,249 1,506,258 27.95

13 TOTAL $ 484,893,871 17,722,550 27.36

14 Miso Charges $ 15 $484,893,871


Workpaper REV 1C-19R Page [.4]

FILE BEING USED DIFFERENCE Fuel & Fuel&

Purch Purch

Generation Pwr Total Generation Pwr Total

Fuel+ Purch + Purch Pwr ($/ Fuel+ Purch + Purch Pwr ($/ Pwr ($) (MWH) MWH) Pwr($) (MWH) MWH)

E F G = E/F H = E- B l=F-C J = G- D

$ 28,641,328 1,049,795 27.28 $ (13,903,715) (449,673) -1.09

$ 26,198,643 963,247 27.20 $ (14,485,171) (452,882) -1.53

$ 26,195,339 1,039,870 25.19 $ (14,705,128) (421,273) -2.80

$ 21,913,181 948,476 23.10 $ (15,126,770) (411,272) -4.14

$ 23,316,493 1,003,845 23.23 $ (14,707,754) (442,962) -3.05

$ 24,202,079 1,079,043 22.43 $ (15,684,993) (424,020) -4.11

$ 29,750,120 1,248,817 23.82 $ (17,350,535) (421,034) -4.38

$ 28,962,395 1,222,663 23.69 $ (16,483,947) (425,407) -3.89

$ 25,430,416 1,042,218 24.40 $ (13,547,479) (416,721) -2.32

$ 22,505,180 966,557 23.28 $ (12,745,768) (396,692) -2.57

$ 23,324,234 965,018 24.17 $ (13,607,953) (424,807) -2.40

$ 25,873,749 1,049,930 24.64 $ (16,231,500) (456,328) -3.31

$ 306,313,157 12,579,479 24.35 [.3] $ (178,580,713) (5,143,072) -3.01 [.3]

$ 17,620,104 12,579,479 1.40 [.3]

$323,933,262 12,579,479 25.75 [.3] $ (160,960,609) [.3]

[.3]

Line No.

2

3

4

5





Workpaper REV 1D-19R

Page [.1]

This proforma adjustment decreases the twelve months ended December 31, 2017 operating revenue for large customer rate migration, as such migrations were not included in the budget for the twelve months ending December 31, 2018 or 2019. This adjustment will be made as a 2019 ratemaking adjustment.


Rae724

Rae726

Rae732

Rae733

Descri lion

A

Decrease in the Twelve Months Ending December 31, 2019 Operating Revenue

Adjustment

B

REV 1D-19R

Amount

Page

Reference

C

(3,481,435) I 21

[.2]

2,690,653 I 2J

(76,001,878) I 2J

(76,792,660) [ 2]

D

Northern Indiana Public Service Company LLC Large Customer Migration Pro-Forma Adjustment - Total Customer Summary

Forecasted Test Year January 1- December 31, 2019

Confidmia hicrmatim- Exdudoo from Public Access pa- A.R. 9(G)






Forecasted Test Vear January 1 - December 31, 2019

Confidentia Information- Exdudoofrom F\JblicAccesspa- A.R. 9(G)






Forecasted Test Year January 1 - December 31, 2019

ConfidElltia lnformatim - Exdudoo from Public Access pa- A.R. 9(G)







Confidential Information- Exdudedfrom R.JblicAccesspEf A.R. 9(G)



Confidential Page [.3-3)




Confidaitia Information - Exdude::! from Public A= p€f A.R. 9(G)

Petitioner's Confidential Exhibit No. 20-S2 (Redac ) of 887






Confidaitia Information - Exdude::I from Public Access Jlff A.R. 9(G)

Petitioner's Confidential Exhibit No. 20-S2 (Redac. J of 887






Confidaitia Information - ExdudEd from Public A= pa- A.R. 9(G)







Confidmtia Information- Exduda'.l from PublicAC02S3pa-A.R. 9(G)








Workpaper REV 1E-19R

Page [.1]

This proforma adjustment decreases the twelve months ended December 31, 2017 operating revenue for Small Customer Rate Migration, as such migrations were not included in the budget for the twelve months ending December 31, 2019. This pro forma adjusts customers who migrated rate classes in 2017 that were not reflected in the 2019 budget.

Line

No.


2 Rate 720

3 Rate 721

4 Rate 723

5 Rate 724

6 Rate 726

Description

A

7 Decrease in Proforma Twelve Months Ending December 31, 2019 Operating Revenue

Adjustment

B

REV 1E-19R

Page

Amount Reference

C D

$ (446) [,2]

682,724 [ 2]

(2,316,732} [.2]

(2,322,623} [.2]

3,386,178 [.2]

$ (570,898) [ . .2]


Northern Indiana Public Service Company LLC Workpaper REV 1E-19R

Small Customer Migration Pro-Forma Adjustment- Total Customer Summary Page [,2] Eighteen Months Ended June 2018

Line Billing

Billing Energy Demand Charge Energy Charge Customer Primary Service Transmission APPENDIX B - APPENDIX C- APPENDIX D- APPENDIX F - APPENDIX G - APPENDIX I- APPENDIXJ -

No. Rate Count Demand

lkWH) I$) 1$) Charge($) Discount($) Service Trackers($) FAC RTO ECRM RA DSM FMC TOSIC Revenue($) Fuel($) Margin($}

kW Discount$

IA) IB) IC) ID) IE) IF) IG) IH) 11) IJ) IK) IL) IM) IN) ID) IP) IQ) IR) IS) IT) (K+L+M+N+o+P+Q) (E+F+G+H+l+J) IR-5)

NET MIGRATION - LOST CUSTOMERS

2 (Line 9-Line 30) 720 121 0 (2.682) $ $ 1182) $ l264) $ $ $ $ $ $ $ $ $ $ $ 1446) 1.11 $ 183) $ (363) (Line 10-Line 31) 721 5 0 5,257,485 $ $ 679,688 $ 1,224 $ $ $ 1,813 $ 4,549 $ 2,637 $ 14,901 $ 6,658 $ (26,057) $ 161) $ l813) $ 682,724 l 1 l $ 104,282 $ 578,442 (Line 11-Line 32) 723 (17) (61,608) (17,496,606} $ (690,860) $ {1,348,411) $ $ $ $ (277,461) $ 1,078 $ (25,679) $ (112,057) $ (53,230) $ 182,606) $ 152 $ IS,119) $ (2,316,732) I.IJ $ (552,937) $ (1,763,795)

5 (Line 12-Line 33) 724 17) (37,028) (24,514,399) $ (470,474) $ (1,623,190) $ $ 9,175 $ 8,025 $ 1246.159) $ 127,430) $ (24,882) $ (132,819) $ (35,184) $ (23.217) $ 170 $ 12,797) $ (2,322,623) l lJ $ (842,264) $ (1,480,359) 6 (Line 13-Une 34) 726 16 60,433 34,967,461 $ 1,531,441 $ 1,350,513 $ $ (9,639) $ 17.945) $ 521,808 $ 21,804 $ 47,924 $ 229,976 $ 81,756 $ 131,880 $ (261) $ 8,729 $ 3,386,178 1,1] $ 833,068 $ 2,553,110

ALL RATES IS) (38,202) (1,788,741) $ 370,107 $ l941,582) $ 960 $ 1463) $ 80 $ $ $ $ $ $ $ $ $ (570,898) ( l] $ (457,934) $ (112,964)

NET MIGRATION (IN - OUT TO NEW RATE)

9 (Line 16-Line23) 720 0 0 0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 10 (Line 17-Line24) 721 5 0 5,257,485 $ $ 679,688 $ 1,224 $ $ $ 1,813 $ 4,549 $ 2,637 $ 14,901 $ 6,658 $ 126,057) $ 161) $ l813) $ 682,724 $ 104,282 $ 578,442 11 (Line 18-Line 25) 723 115) l58,345) 116,205,126) $ 1652.147) $ 11,248,880) $ $ $ $ 1277,461) $ 1,078 $ 125,679) $ 1112,057) $ 153,230) $ 182,606) $ 152 $ 15,119) $ (2,178,488) $ 1512,834) $ (1,665,654) 12 (Line 19-Line 26) 724 17) 137,028) (24,514,399) $ (470,474) $ (1,623,190) $ $ 9,175 $ 8,025 $ (246,159) $ 127,430) $ (24,882) $ (132,819) $ (35,184) $ 123,217) $ 170 $ (2,797) $ {2,322,623) $ (842,264) $ (1,480,359) 13 (Line20-Line 27) 726 17 62,403 35,930,261 $ 1,582,886 $ 1,387,699 $ $ 19.639) $ (7,945) $ 521,808 $ 21,804 $ 47,924 $ 229,976 $ 81,756 $ 131,880 $ 1261) $ 8,729 $ 3,474,809 $ 862,965 $ 2,611,844 14 ALL RATES 0 {32,970) 468,221 $ 460,265 $ {804,685) $ 1,224 $ 1463) $ 80 $ $ $ $ $ $ $ $ $ (343,578} $ l387,851) $ 44,272

15 MIGRATING IN 16 720 0 0 0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ f3j $ $ 17 721 13 0 11,122,797 $ $ 1,437,955 $ 2,607 $ $ $ 133,555 $ 6,778 $ 12,334 $ 56,636 $ 22,820 $ 33,347 $ 1143) $ 1,783 $ 1,574,117 1.-:!j $ 286,412 $ 1,287,705 18 723 4 3,469 1,816,764 $ 41,229 $ 140,013 $ $ $ $ 23,635 $ 722 $ 2,194 $ 9,878 $ 3,957 $ 6,482 $ 118) $ 421 $ 204,876 l,JI $ 46,782 $ 158,095 19 724 17 38,541 15,285,292 $ 525,924 $ 1,068,745 $ $ 11,703) $ $ 261,344 $ 4,357 $ 22,094 $ 97,109 $ 43,071 $ 89,483 $ 1167) $ 5,398 $ 1,854,310 [ ~I $ 393,596 $ 1,460,714 20 726 30 91,125 47,669,133 $ 2,330,341 $ 1,841,077 $ $ (9.639) $ 17,945) $ 641,038 $ 29,274 $ 59,168 $ 282,221 $ 101,919 $ 158,549 $ 1417) $ 10,324 $ 4,794,873 [.3] $ 1,227,480 $ 3,567,392 21 ALL RATES 64 133,135 75,893,986 $ 2,897,493 $ 4,487,790 $ 2,607 $ 111,342) $ (7,945) $ 1,059,573 $ 41,131 $ 95,790 $ 445,844 $ 171,767 $ 287,860 $ {745) $ 17,926 $ 8,428,176 l -, J $ 1,954,270 $ 6,473,906

22 MIGRATING OUT TO NEW RATE

23 720 0 0 0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ I 3) $ $ 24 721 8 0 5,865,312 $ $ 758,268 $ 1,383 $ $ $ 131,742 $ 2,230 $ 9,697 $ 41,736 $ 16,162 $ 59,404 $ (82) $ 2,596 $ 891,393 I 31 $ 182,130 $ 709,263 25 723 19 61,814 18,021,890 $ 693,376 $ 1,388,893 $ $ $ $ 301,096 $ l356) $ 27,874 $ 121,935 $ 57,187 $ 89,087 $ (170) $ 5,540 $ 2,383,365 1.11 $ 559,616 $ 1,823,749 26 724 24 75,569 39,799,691 $ 996,398 $ 2,691,935 $ $ 110,879) $ 18,025) $ 507,504 $ 31,787 $ 46,976 $ 229,928 $ 78,255 $ 112,700 $ 1338) $ 8,196 $ 4,176,933 13] $ 1,235,860 $ 2,941,073 27 726 13 28,722 11,738,872 $ 747,454 $ 453,379 $ $ $ $ 119,231 $ 7,471 $ 11,243 $ 52,245 $ 20,164 $ 26,670 $ 1156) $ 1,594 $ 1,320,064 l.3] $ 364,515 $ 955,548 28 ALL RATES 64 166,105 7S,42S,76S $ 2,437,228 $ 5,292,474 $ 1,383 $ (10,879} $ (8,025) $ 1,059,573 $ 41,131 $ 95,790 $ 445,844 $ 171,767 $ 287,860 $ {745) $ 17,926 $ 8,771,754 [.3J $ 2,342,121 $ 6,429,634

29 LOST CUSTOMERS {MIGRATING OUT TO NO NEW RATE} 30 720 2 0 2,682 $ $ 182 $ 264 $ $ $ $ $ $ $ $ $ $ $ 446 1 .. ~1 $ 83 $ 363 31 721 0 0 0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 131 $ $ 32 723 2 3,262 1,291,480 $ 38,713 $ 99,530 $ $ $ $ $ $ $ $ $ $ $ $ 138,243 \.clj $ 40,103 $ 98,140 33 724 0 0 0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ I 3J $ $ 34 726 1 1,970 962,800 $ 51,446 $ 37,185 $ $ $ $ $ $ $ $ $ $ $ $ 88,631 [.1j $ 29,897 $ 58,734 35 ALL RATES 5 s,~ 2,256,962 $ 90,159 $ 136,898 $ 264 $ $ $ $ $ __ $ __ $ $ $ $ $ 227,320 [.3j _$ 70,083 $ 157!.237

Nonhern Indiana Publ!c Ser.rice Company LLC

Small Customer Migration Pro-Form a Adjustment - Total Customer Summary

ElghteenMonthsEndedJune2018

MIGRATIONS BY SERVICE PLAN Tab!e_Net_Mlgra.t!on_by_Rate

NET MIGRATION (IN -OUT)

820 (2) 821 5 823 (17)

824 (7) 826 16

Grand Total 5 -

-··-·-····&rat!on_by_ .. _, __

MIGRATING IN

820 0 821 13 823 4 824 17 826 30

Grand Total 64

Table_Out_Mfgratlon_by_Rate

MIGRATING OUTTO NEW RATE

820 0 821 8

823 19

824 24

826 13 Grand Total 64

{2,682) 5,257,485

(17,496,606)

(24,514,399) 34,967461

1,788,741

0 11,122,797

1,816,764 15,285,292 47,669,133 75,893,986

0

0 5,865,312

18,021,890 39,799,691

11,738,872 75,425,765

Table_Out_Migration_by_Rate_blank

MIGRATING OUTTO NO NEW RATE

820 2 2,682 821 0 0 823 2 1,291,480 824 0 0 826 1 962,800

Gran_dTotal 5 2,256,962

0 0 0 3

(57,977) (2)

(36,655) (1)

60,433 0

34,199 0

0 0 0 3

3,469 0

38,541 0

91,125 0

133,135 3 0 0

0 0 0 0

58,184 2

75,195 1

28,722 0

162,101 '

0 0

0 0

3,262 0

0 0

1,970 0

5,233 0

0 0

(3,630)

(373) 0

(4,004)

0 0 0

0

0

0 0

0 0

3,630

373

0 4,004

0 0

0

0

0

0

0 $ {182) $ $ $ $ $ • $ • $ 0 $ 679,688$ $ $ $ $ . s $ 0 $ (1,348,411) $ (650,472) $ (40,388) $ $ s . s • $ 0 $ (1,623,190) $ {465,482) $ (4,992) $ (5,024) $ 9,175$ (8,917) $ 8,025$ 0 $ 1,350,513 $ 1,531,441 $ $ 13,387 $ (9,639) $ 8,828 $ {7,945} $ 0 $ 941,582$ 415,487 $45,380$ 8,363$ 463 $ (89) $ 80 $

0 $ - $ - $ - $ . $ - $ - s . $ 0 $ 1,437,955 $ - s - $ • $ . $ - s • $ 0 $ 140,013$ 41,229$ - $ • $ - s s - $ 0 $ 1,068,745 $ 525,924$ • $10,085$ (1,703)$ - $ . s 0 $ 1,841,077 $ 2,330,341$ • $ 13,387 $ (9,639) $ 8,828$ (7,945) $ 0 $ 4,487,790 $ 2,897,493 $ • $ 23,472 $ (11,342$ 8,828$ 7,945$ 0 0 0 0 0 0 0 0

0 $ . $ • $ • $ - $ - $ . s . $ 0 $ 758,268 $ . s . s . s - $ . s . s 0 $ 1,388,893 $ 652,987 $40,388$ $ . s . s • $ 0 $ 2,691,935 $ 991,406$ 4,992 $ 15,109 $ (10,879) $ 8,917$ (8,025) $ 0 $ 453,379 $ 747,454 $ • $ . $ - $ - $ • $ 0 $ 5,292474 $ 2,391,848 $ 45,380 $ 15,109 $ (10,879) $ 8,917$ (8,025$

0 $ 182 $ - $ - $ - $ - $ - $ - $ 0 $ • $ - s - $ - s - $ - $ - $ 0 $ 99,530 $ 38,713$ • $ - $ - s . s • $ 0 $ . $ - s • $ . $ - s • $ - $ 0 $ 37,185 $ 51,446 $ • $ - $ - s • $ - $ 0 $ 136898 $ 90,159$ - $ - $ - $ • $ - $

(264) $ 1,224 $

- $ - $

$ 960 $

- $ 2,607$

- s • $ • $

2,607 $ 0

- s 1,383 $

- $ $

. $ 1,383$

264 $ . $ - $ - $ - $

264 $


• $ . $ . $ • $ • $ . $ 1,813$ 4,549$ 2,637 $ 14,901 $ 6,658 $ {26,057) $

(277,461) $ 1,078 $ (25,679) $(112,057) $ (53,230) $ {82,606) $ (246,159) $ (27,430) $ (24,882) $ (132,819) $ (35,184) $ {23,217) $ 521,808 $ 21,804 $ 47,924 $229,976 $ 81,756 $131,880$

- $ . $ $ - $ - $ . s

• $ - $ - s - s . $ - $ 133,555$ 6,778 $12,334$ 56,636 $ 22,820 $33,347$

23,635 $ 722 $ 2,194$ 9,878 $ 3,957$ 6,482 $ 261,344 $ 4,357 $ 22,094 $ 97,109 $ 43,071 $ 89,483 $ 641,038 $ 29,274 $ 59,168 $282,221 $101,919 $158,549$

1059,573 $ 41,131 $ 95,790 $ 445,844 $ 171,767 $ 287,860 $ 0 0 0 0 0 0

- $ - $ . $ • $ - $ . $ 131,742 $ 2,230$ 9,697 $ 41,736 $ 16,162 $59,404$ 301,096$ (356) $ 27,874 $ 121,935 $ 57,187 $89,087$ 507,504 $ 31,787 $ 46,976 $ 229,928 $ 78,255 $112,700$ 119,231$ 7,471 $ 11,243 $ 52,245 $ 20,164 $ 26,670 $

1,059,573 $ 41,131 $ 95,790 $ 445,844 $ 171,767 $ 287,860 $

. $ • $ - $ - $ . s • $

. s • $ . s - $ . s • $ s • $ . s • $ - $ . s

- $ • $ - $ • $ . s . $ - $ . $ . s - $ - $ . $ - $ - $ • $ - $ - $ . s

• $ . $ (813) S (61) $

(5,119) $ 152 $ (2,797) $ 170 $ 8,729 $ (261) $

- s - $

. s - $ 1,783$ (143) $

,21 $ (18) $ 5,398$ (167) $

10,324$ (417) $ 17,926$ (745 $

0 0

. s - $ 2,596 $ (82)$ 5,540 $ (170) $ 8,196 $ (338) $ 1,594$ (156) $

17,926$ {7451 $

- $ • $ - $ . s - s • $ - $ . $ • $ . $ - $ . $

(446) $ (83) $ 682,724 $ 104,282 $

(2,316,732} $ (552,937) $ (2,322,623) $ (842,264) $ 3,386,178$ 833,068$ (570,898) $ 457,934) $

[.2)

- $ • $ 1,574,117$ 286,412$

204,876$ 46,782$ 1,854,310$ 393,596 $ 4,794,873 $ 1,227,480 $ 8,428,176 $ 1,954,270 $

0 0

[.l]

- s - $ 891,393$ 182,130$

2,383,365$ 559,616$ 4,176,933 $1,235,860$

1,320,064 $ 364,515$

8,771,754 $ 2,342121 $

0

(.l.)

448 $ 83 $ . $ . s

138,243$ 40,103 $ . s . s

88,631$ 29,897$ 227,320 $ 70,083$

WorkpaperREV1E-19R

Page[.3-1]

(363) 820

578,442 821

(1,763,795) 823 (1,480,359) 824 2,553,110 826 {112,964}

820 1,287,705 821

158,095 823 1,460,714 824 3,567,392 826

6,473,906 0

820 709,263 821

1,823,749 823

2,941,073 824

955,548 826 6,429,634

0

363 I 820

821

98,14~ 823 824

58,734 826

157,237

NorthernJnd!anaPublJcServiceCompanyLLC Small Customer Migration Pro-Form a Adjustment - Total Customer Summary

EighteeriMonthsEndedJune2018

Table_Out_Mlgratfon_by_Rate_total MIGRATING OUT TOTAL

820 2 821 ' 823 21

824 24 826 14

Grand Total 69

2,682 0 5,865,312 0

19,313,370 61,446

39,799,691 75,195

12,701,672 30,692 77,682,727 167,334

MIGRATIONS BY SERVICE PLAN AND BLOCK Table_Net_M!gratlon_by_Rate_Block

NET MIGRATION (IN~ OUT)

'

820 (2) (2,682) 0 820 1 {2,682) 0

821 5 5,257,485 0 821 1 5,257,485 0

823 (17) (17,496,606) (57,977) 823 1 (17,496,606) (1,380) 823 2 0 {56,597)

824 (7) (24,514,399) (36,655) 824 1 (1,090,208} (1,500) 824 2 (5,151,445) (30,686) 824 3 {14,285,378) (4,469)

'" 4 (3,987,368) 0 826 16 34,967,461 60,433

826 1 34,967,461 18,800 826 2 0 27,489 826 3 0 9,800 826 4 0 4,344 Grand Total (SJ (1,788,741) (34,199)

Table_ln_Migratlon_by_Rate_Block

MIGRATING IN

820 0 0 0 820 1 0 0

821 13 11,122,797 0 821 11,122,797 0

'823 4 1,816,764 3,469 823 1 1,816,764 260 823 2 0 3,209

824 17 15,285,292 38,541 824 1 3,929,392 6,750 824 2 6,349,988 31,791 824 3 5,005,912 0 824 4 0 0

826 30 47,669,133 91,125 B26 1 47,669,133 42,200 826 2 0 33,776

'" 3 0 10,805

'" 4 0 4,344 Grand Total 64 75,893,986 133,135

0 0 2

1 0 3

0

3

(2)

(1)

0

0

0

3

0

0

0

3

,.

·.· 0 0 $ 182 $ - $ - $ - $ - $ 0 0 $ 758,268$ - $ - $ - s - $

3,630 0 $ 1,488,423 $ 691,700 $40,388$ - $ - $ 373 0 $2,691,935$ 991,406$ 4,992 $ 15,109 $ (10,879) $

0 0 $ 490,564 $ 798,900$ - $ - $ - $ 4,004 0 $ 5,429,372 $ 2,482,006 $45,380 $ 15,109 $ (10,879) $

..

0 0 $ (182) $ - $ - s - $ - $ 0 $ {182) $ $ 0 0 $ 679,688$ - $ - s - $ - $ 0 $ 679,688$ $

(3,630) 0 $ (1,348,411) $ {650,472} $ (40,388) $ - $ - $ (60) ${1,348,411) $ (32,996) $ (1,435)

(3,570) $ $ (617,476) $ (38,954) (373) 0 $(1,623,190) S (465,482) $ (4,992) $ (5,024) $ 9,175 $

(50) $ (83,731) $ {28,635} $ {955}

(323) s (355,980) $ (383,265) $ (4,037)

0 s (936,449) $ {53,582) $ 0 $ {247,029} $ s 0 0 $ 1,350,513 $ 1,531,441 $ ~ $ 13,387 $ (9,639)$ 0 $1,350,513 $ 494,440 $ 0 s - $ 695,463 $ 0 s - $ 238,146$

0 $ $ 103,391 $ (4,004) 0 $ (941,582) $ 415,487 $ (45,380) $ 8,363$ (463) $

101

·, .

0 0 $ $ $ $ $ $ 0 $ $ $ 0 0 $ 1,437,955 $ $ $ $ $ 0 $1,437,955$ $ 0 0 $ 140,013 $ 41,229$ $ $ $ 0 $ 140,013 $ 6,217 $ 0 $ $ 35,012 $ 0 0 $1,068,745$ 525,924 $ $ 10,085 $ (1,703) $ 0 $ 301,789$ 128,858$ 0 s 438,803 $ 397,066$ 0 $ 328,153$ s 0 $ $ $ 0 0 $ 1,841,077 $ 2,330,341$ • $13,387$ (9,639)$

0 $1,841,077 $ 1,109,860$

0 $ $ 854,535$ 0 $ $ 262,555$ 0 $ $ 103,391 $ 0 0 $4,487,790$ 2,897,493$ $ 23,472 $ (11,342) $

- $ - $ 264 $

- $ - $ 1,383$

- s $ - $ 8,917 $ (8,025) $ - $

- $ - $ - $ 8,917 $ {8,025$ 1,647$

- $ - $ (264) $

- $ - $ 1,224$

$ - $ - $

(8,917)$ 8,025 $ - $

8,828 $ (7,945} $ - $

(89) $ 80 $ 960 $ 101

$ $ - $

$ $ 2,607$

$ $ $

$ $ $

8,828$ (7,945) $ - $

8,828 $ (7,945) $ 2,607$


- $ - $ $ - $ - $ $ 131,742 $ 2,230 $ 9,697 $ 41,736 $ 16,162 $ 59,404 $ 301,096$ (356) $ 27,rf14 $121,935 $ 57,187 $ 89,087 $

507,504 $ 31,787 $ 46,976 $229,928 $ 78,255 $ 112,700 $ 119,231$ 7,471 $ 11,243 $ 52,245 $ 20,164 $ 26,670 $

1,059,573 $ 41,131 $ 95,790 $445,844 $171,767 $287,860$

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

1,813$ 4,549$ 2,637 $14,901$ 6,658 S (26,057) $

(277,461) $ 1,078 $ (25,679) $ (112,057) $ (53,230) $ (82,606)$

(246,159) $ (27,430) S {24,882) $(132,819) $ (35,184) $ (23,217) $

521,808$ 21,804 $ 47,924 $229,976 $ 81,756 $131,880$

0 $ - $ (0) $ (OJ$ {O) $ - $ 101 101

$ $ $ $ $ $

133,SSS $ 6,778 $ 12,334 $ 56,636 $ 22,820 $33,347$

23,635$ 722 $ 2,194$ 9,878$ 3,957$ 6,482$

261,344$ 4,357 $ 22,094 S 97,109 $ 43,071 $89,483$

641,038$ 29,274$ 59,168 $282,221 $101,919 $158,549$

1,059,573 $ 41,131 $ 95,790 $ 445,844 $ 171,767 $ 287,860 $

- $ - $ 2,596$ (82) $

5,540 $ (170) $ 8,196$ (338) $ 1,594$ (156 $

17,926 $ (745 $

- $ - $ $

(813} $ (61) $ $

(5,119) $ 152 $ $ $

{2,797) $ 170 $ $ s s $

8,729$ (261) $

$ $ $ $

0 $ 0 $

- $ - $ $

1,783$ (143) $ $

421 $ (18) $

$ $

5,398$ (167) $

$ $ $ $

10,324$ (417} $ $ $ $ $

17,926$ (745) $

[.2]

446 $ .. $ 891,393$ 182,130 $

2,521,608$ 599,719$

4,176,933 $1,235,860$ 1,408,695 $ 394,412 $ 8,999,075 $ 2,412,204 $

(446) $ (83) $ - $ - $

682,724 $ 104,282$ $ $

{2,316,732) $ (552,937) $ $ $

- $ - $ (2,322,623) $ (842,264} $

- $ $ $ - $

- s - $ - $ s

3,386,178$ 833,068 $ - s $ - $ - $

$ $ $ - $

(570,898) $ (457,934) $

$ $ s $

1,574,117$ 286,412$

s $ 204,876$ 46,782$

$ $ $ $

1,854,310 $ 393,596 $

$ $ $ $ $ $ s $

4,794,873 $ 1,227,480 $

$ $ $ $ $ $ $ $

8,428,176 $1,954,270 $

WorkpaperREVlE-19R

Page(.3-2]

363 820 709,263 821

1,921,889 823

2,941,073 824

1,014,282 '" 6,586,870

(363) 820 820

578,442 821

821

(1,763,795) 823 823 823

{1,480,359) 824 824

824 824 824

2,553,110 826

'" B26 826 826

(112,964)

820 B20

1,287,705 821

B21

158,095 823

823

823

1,460,714 824

824 824 824 824

3,567,392 826 826 826

826 826

6,473,906


NorthernlndJanaPublieServlceCompanyLLC WorkpaperREV1E-19R Small Customer Migration Pro-Forma Ad/ustmerit • Total Customer Summary Page!.3-3] ElghteenMonthsEndedJune2018

Table_Out_Mlcration_by_Rate_Block MJGRATINGOUTTO NEW RATE

'

820 0 0 0 0 0 0 $ $ $ . $ $ $ $ • $ $ $ • $ $ $ • $ $ $ . $ $ $ 820 820 l 0 0 0 $ $ $ $ s $ 820

821 8 5,865,312 0 0 0 0 $ 758,268$ s $ $ $ s $ 1,383$ 131,742$ 2,230$ 9,697 $ 41,736 $ 16,162 $ 59,40~ $ 2,596$ (82} $ 891,393$ 182,130$ 709,263 821 821 l 5,865,312 0 0 $ 758,268$ $ $ $ $ 821

823 19 18,021,890 58,184 2 3,630 0 $1,388,893$ 652,987 $40,388$ $ $ $ $ $ 301,096$ (356} $ 27,874 $121,935 $ 57,187 $ 89,087 $ 5,540$ (170) $ 2,383,365$ 559,616$ 1,823,749 823 823 l 18,021,890 1,400 60 $1,388,893$ 33,474 $ 1,435 $ $ $ 823 823 2 0 56,784 3,570 $ $ 619,513 $38,954 $ $ $ 823

824 24 39,799,691 75,195 l 373 0 $2,691,935$ 991,406$ 4,992 $15,109 $ {10,879) $ 8,917$ (8,025) $ $ 507,504 $ 31,787 $ 46,976 $229,928 $ 78,255 $112,100$ 8,196$ (338) $ 4,176,933 $ 1,235,860 $ 2,941,073 824 824 l 5,019,600 8,250 50 $ 385,520 $ 157,493 $ 955 $ $ $ 824 824 2 11,501,433 62,477 323 $ 794,784$ 780,332$ 4,037 $ $ $ 824 824 3 19,291,290 4,469 0 $ 1,264,602 $ 53,582$ $ $ $ 824 824 4 3,987,368 0 0 $ 247,029 $ $ $ $ $ 824

826 13 11,738,872 28,722 0 0 0 $ 453,379$ 747,454 $ $ . $ . $ $ • $ . $ 119,231$ 7,471 $ 11,243 $ 52,245 $ 20,164 $26,670$ 1,594$ (156) $ 1,320,064 $ 364,515$ 955,548 826 826 l 11,738,872 21,800 0 $ 453,379 $ 573,340$ $ $ $ 826 826 2 0 5,917 0 $ $ 149,706 $ $ $ $ 826 826 3 0 1,004 0 $ $ 24,409$ $ $ $ 826 826 4 0 0 0 $ $ $ $ $ $ 826 Grand Total 64 75,425,765 162,101 3 4,004 0 $ 5,292,474 $ 2,391,848 $ 45,380 $15,109 $ (10,879) $ 8,917 $ (8,025 $ 1,383$ 1,059,573 $ 41,131 $ 95,790 $ 445,844 $ 171,767 $287,860$ 17,926 $ (745) $ 8,771,754 $ 2,342,121 $ 6,429,634

Check. 0

Tab!e_Out_Mfgrat!on_by_Rate_Block_Blank MIGRATING OUT TO NO NEW RATE

I I I I I I :

820 2 2,682 0 0 0 0 $ 182 $ $ . $ $ $ $ $ 264 $ $ • $ $ • $ • $ $ $ $ 448 $ 83 $ "' 820 820 l 2,682 0 0 $ 182 $ $ $ $ s 820

821 0 0 0 0 0 0 $ $ $ $ . s $ $ $ $ $ $ $ . $ . s $ $ s $ s 821 821 0 0 0 $ $ $ $ $ $ 821

823 2 1,291,480 3,262 0 0 0 $ 99,530$ 38,713$ . s s $ $ $ $ $ $ $ $ $ $ $ s 138,243$ 40,103 $ 98,140 823 823 1,291,480 240 0 $ 99,530 $ 5,738 $ $ $ $ 823

2 0 3,022 0 $ $ 32,975$ $ $ $ 823 824 0 0 0 0 0 0 $ s $ $ $ . s $ $ $ $ s $ $ $ $ $ $ • $ $ 824

824 0 0 0 $ $ $ $ $ $ 824 824 2 0 0 0 s $ $ $ s $ 824 824 3 0 0 0 $ $ $ s $ s 824 824 4 0 0 0 $ $ $ $ $ s 824

826 962,800 1,970 0 0 0 $ 37,185$ 51,446$ • $ . $ . s • $ . $ . s • $ . $ . s • $ . $ . $ • $ s 88,631$ 29,897$ 58,734 826 826 l 962,800 1,600 0 $ 37,185$ 42,080$ $ $ $ 826 826 2 0 370 0 $ $ 9,366$ $ $ $ 826 826 3 0 0 0 $ $ $ $ $ $ 826 826 4 0 0 0 $ $ $ $ $ $ 826 Grand Total 5 2,256,962 5,233 0 0 0 $ 136,898$ 90,159 $ $ . $ • $ • $ . $ 264 $ • $ . $ • $ • $ . $ . $ • $ $ 2'11,320 $ 70,083 $ 157,237

NorthernlndlanaPublicServ!ceCompanyLLC Small Customer Migration Pro-Forma Adjustment- Total Customer Summary

EighteenMonthsEndedJune2018

MIGRATIONS BY SERVICE PLAN, BLOCK, AND SERVICE PLAN OPTION Table_Net_M!gratlon_by_Rate_Block_SPO

NET MIGRATION (IN - OUT)

'

820.1 (2) (2,682) 0 0 0 820.1 1 (2,682) 0 0 0

821.1 2 2,172,725 0 2 0

821.1 1 2,172,725 0 0 0 821,2 3 3,084,760 0 1 0

821.2 1 3,084,760 0 0 0 823,1 (14) {13,900,405) {46,508) (2) {3,630)

823.1 1 {13,900,405) (1,170} 0 (60(

823.1 2 0 (45,338) 0 (3,570)

823.2 (3) (3,596,201) (11,470) 0 0

823.2 1 (3,596,201) (210) 0 0

823.2 2 0 (11,260) 0 0 824,1 (7) (10,594,464) (15,144) (1) (373)

824.1 1 (221,000) (250) 0 (SO)

824.1 2 (2,682,720) (14,894) 0 {323)

824.1 3 (7,690,744) 0 0 0 824.1 4 0 0 0 0

824.2 (1) (3,885,754) {7,570) 0 0

824.2 1 {420,000) (650) 0 0 824.2 2 {975,541) (6,920) 0 0 824.2 3 (2,490,213) 0 0 0 824.2 4 0 0 0 0

824.4 0 (6,922,445) (12,743) 0 0 824.4 1 (809,208) (1,200} 0 0 824.4 2 (2,333,184) {9,992} 0 0 824.4 3 (2,517,237) (1,552) 0 0

824-4 4 (1,262,816) 0 0 0 824,6 (1) (5,724,552) (8,917) 0 0

824.6 1 (90,000) {150} 0 0 824.6 2 (210,000) (5,850) 0 0 824.6 3 (2,700,000) (2,917) 0 0 824.6 4 {2,724,552) 0 0 0

824.15 2 2,612,816 7,720 0 0

824.15 1 450,000 750 0 0

824.15 2 1,050,000 6,970 0 0

824.15 3 1,112,816 0 0 0

824.15 4 0 0 0 0 826.1 12 21,645,350 38,218 0 0

826.1 1 21,645,350 15,000 0 0

826.1 2 0 21,289 0 0 826.1 3 0 1,930 0 0 826.1 ' 0 0 0 0

826.4 3 7,484,786 13,387 0 0 826.4 1 7,484,786 3,200 0 0

826.4 2 0 4,700 0 0

826-4 3 0 3,971 0 0 826.4 4 0 1,516 0 0

826.6 1 5,837,326 8,828 0 0

826.6 1 5,837,326 600 0 0 826.6 2 0 1,500 0 0 826.6 3 0 3,900 0 0

826.6 4 0 2,828 0 0 Grand Total (5) (1,788,741) (34,199) 0 (4,004)

IOI (OJ

0 $ (182) $ $ - $ - $ $ - $ 0 $ (182) $ $ $ $ $ $ 0 $ 280,890 $ - $ - $ - $ - $ - $ 0 $ 280,890$ $ $ $ $ $ 0 $ 398,798$ - $ - $ - $ - $ - $ 0 $ 398,798 $ $ $ $ $ $ 0 $ (1,071,263) $ (522,607) $ {40,388} $ - $ - $ - $ 0 $ (1,071,263) $ (27,975) $ (1,435) $ $ $ - $ 0 $ - $ (494,632) $ (38,954) $ $ $ $ 0 $ {277,148) $ (127,865) $ - $ - $ - $ - $ 0 $ (277,148) $ (5,021) $ $ $ $ $ 0 $ - $ (122,844) $ $ - $ $ $ 0 $ (706,509) $ (190,797) $ (4,992) $ - $ - $ - $ 0 $ (16,973) $ (4,773} $ (955) $ - $ $ $ 0 $ (185,384) $ (186,025) $ (4,037) $ $ - $ $ 0 $ (504,151) $ $ $ $ $ $ 0 $ $ - $ - $ $ - $ $ 0 $ (262,911) $ (98,840) $ - $ - $ - $ - $ 0 $ (32,257) $ (12,409) $ $ $ - $ - $ 0 $ (67,413) $ (86,431) $ $ - $ $ $

0 $ (163,241) $ $ - $ - $ $ $ 0 $ $ $ - $ $ $ $ 0 $ (466,627) $ (166,309) $ - $ (12,743) $ 9,175 $ - $ 0 $ (62,150) $ (22,908) $ $ - $ $ $ 0 $ {161,230) $ (124,795) S $ $ $ $ 0 $ (165,012) $ (18,606) $ $ $ $ $ 0 $ (78,235) $ $ $ $ $ - $ 0 $ {367,211) $ (110,905) $ - $ - $ - $ (8,917) $

0 $ {6,912) $ (2,864} $ $ $ $ - $ 0 $ {14,512) $ (73,067) $ $ - $ $ - $

0 $ (176,993) $ (34,975) $ $ $ - $ $ 0 $ (168,794) S $ - $ $ - $ $ 0 $ 180,068 $ 101,369 $ - s 7,720 $ - $ - $ 0 $ 34,561$ 14,318$ $ - $ $ $ 0 $ 72,558 $ 87,052$ - $ - $ $ $ 0 $ 72,948 $ $ $ $ - $ $ 0 $ $ $ $ $ - $ $ 0 $ 835,987 $ 979,993$ - $ - $ - $ - $

0 $ 835,987$ 394,500$ $ $ $ $ 0 $ $ 538,605$ $ - $ $ $ 0 $ $ 46,888$ - $ - $ - $ - $ 0 $ $ - $ $ $ - $ $ 0 $ 289,077 $ 335,645 $ • $ 13,387 $ (9,639) $ - $ 0 $ 289,077 $ 84,160$ $ $ - $ - $ 0 $ $ 118,909$ - $ $ $ - $

0 $ $ 96,488 $ - $ $ $ $ 0 $ - $ 36,088$ - $ $ $ $ 0 S 225,449$ 215,803$ - $ - $ - $ 8,828 $

0 $ 225,449$ 15,780 $ $ $ $ $

0 $ $ 37,950 $ $ $ $ $ 0 $ $ 94,770 $ - $ $ $ $ 0 $ $ 67,303 $ $ $ $ - $ 0 $ {941,582) $ 415,487 $ (45,380) $ 8,363$ (463) $ (89) $

(OJ IOI 101

- $ (264) $

$ - $ - $ 657 $

$ - $ - $ 567 $

$ $ - $ - $

$ $ $ $

- $ - $ $ $ $ $

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

$ $ - $ - $

$ $ $ $

- $ $

$ $ - $ $ - $ $

$ $ $ $ $ $

8,025$ - $ - $ $

$ $ $ $ $ $

- $ - $ $ - $

- $ - $ - $ - $

$ $ - $ - $

$ $ - $ $ - $ $

$ - $ - $ - $

$ - $ $ $ $ $ $ $

(7,945) $ - $ - $ - $

$ - $ $ - $

$ $ 80 $ 960 $


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

(10,723) $ 3,721$ 698 $ 6,199 $ 2,782 $ (23,103) $

$ - $ $ $ - $ - $ 12,535$ 828 $ 1,938 $ 8,702$ 3,876$ (2,955) $

$ - $ $ $ $ - $ (216,899) $ 1,580 $ (20,167) $ (87,855) $ {41,771) $ (64,897) $

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

(60,562) $ (502) $ (5,512) $ (24,202) $ {11,459) $ (17,709) $ - $ $ - $ - $ $ $

$ $ - $ $ $ $ (81,224) $ (9,305) $ (10,270) $ (52,921) $ (12,594) $ 5,048$

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

(52,643) $ {5,561) $ (4,315) $ (22,956) $ (7,139) $ {12,006} $

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

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

(74,223) $ (1,906) $ (8,159} $ (38,398} $ (13,593) $ (10,868) $ $ - $ - $ - $ $ - $

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

(83,818) $ {11,887) $ (6,051) $ (36,391) $ {9,915) $ (19,094} $ - $ - $ $ $ $ $

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

45,748 $ 1,229$ 3,913 $17,846$ 8,057 $ 13,703 $

$ $ $ $ $ - $

$ $ $ $ - $ - $

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

347,675 $ 2,423 $ 33,626 $149,403 $ 58,126 $97,063$

- $ $ - $ $ $ - $

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

90,315$ 7,494 $ 8,247 $ 44,182 $ 13,714 $ 15,723 $

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

83,818 $ 11,887 $ 6,051 $ 36,391 $ 9,915 $ 19,094 $

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

$ $ $ $ $ $ 0 $ 0 $ (OJ$ (O) $ (OJ $ - $

- $ - $ $ $

(999} $ (22) $

$ - $ 186 $ {40) $

$ $ (3,907) $ 118 $

- $ $ $ $

(1,212) $ 34 $ - $ $ - $ - $

(1,235) $ 53 $ $ $

$ $

- $ - $ - $ $

(700) $ 34 $ $ $

- $ $ - $ $

$ - $ (1,355) $ 56 $

$ $

$ - $ $ $

- $ $ (534) $ 54 $

- $ - $ $ - $

- $ $ $ $

1,026 $ (26) $ - $ $

$ - $

$ - $

$ - $ 7,174 $ (141) $

$ - $ $ $ $ $

- $ - $ 1,021 $ (66) $

- $ - $ - $ - $

$ $ $ $

534 $ (54) $ - $ - $ - $ $ - $ - $ - $ - $

0 $ 0 $

(446) $ (83) $ - $ $

270,824 $ 33,256$

$ $ 411,900 $ 71,026 $

- $ $ {1,851,157) $ (439,756} $

$ $ - $ $

{465,575) $ (113,181) $ $ - $ $ - $

(983,522) $ {391,504) $

$ $ - $ $

$ $ $ $

(414,394) $ (121,462) $ - $ $

$ $ - $ $

$ - $ (697,983) $ (218,819) $

- $ - $ $ - $ $ - $

- $ - $ {553,909) $ {177,759} $

- $ - $ $ $

- $ $ $ $

327,185 $ 67,280 S

- $ $ $ $ $ $ $ - $

2,163,654$ 490,023$

- $ - $ $ $ $ - $ $ $

705,399$ 192,733$

- $ - $ - $ - $

$ - $ - $ - $

517,125 $ 150,311 $ $ - $ $ - $ $ - $ $ $

(570,898) $ (457,934) $

WorkpaperREVlE-l9R

Page(.3-4]

{363) 820 820

237,568 821

821

340,874 821

821 (1,411,401) "' 823

823

(352,394) 823

823 823

(592,018) 824 824 824 824 824

{292,932) 824 824

824 824

824

(479,165) 824 824

824

824 824

(376,150) 824 824

824 824

824 259,905 824

824

824

824

824 1,673,630 826

826

826

826 826

512,666 826 826

826

826

826 366,814 826

826

826

826

826 {112,964)


NorthernlndianaPubllcServ/ceCompanyLLC WorkpaperREVlE-19R

Small Customer Migration Pro•Forma Adjustment-Total Customer Summary Page[,3-5]


Table_ln_M!gration_by_Rate_Block_SPO $0

MIGRATING IN ($343,5781

I I I I I I I I I I I. '

820.1 0 0 0 0 0 0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ • $ $ $ 8,0

820.1 0 0 0 $ $ $ 820

821,1 7 6,452,501 0 2 0 0 $ 834,179$ $ $ $ $ $ $ 1,536$ 86,444$ 5,075 $ 7,661 $ 35,461 $ 14,739 $ ZZ,317 $ 1,272 $ 181)$ 922,159$ 166,152$ 756,007 821

821.1 6,452,501 0 0 $ 834,179 $ $ 821

821.2 6 4,670,296 0 1 0 0 $ 603,776$ $ • $ $ $ $ $ 1,on $ 47,111$ 1,703$ 4,673 $ 21,175 $ 8,081 $ 11,030 $ 512 $ (63) $ 651,958$ 120,260 $ 531,698 821

821.2 1 4,670,296 0 0 s 603,776 $ $ 821

823.1 3 1,531,584 2,613 0 0 0 $ 118,035$ 31,629$ $ $ $ $ $ $ 17,754$ 143 $ 1,763$ 7,369 $ 3,131$ 4,977$ 386 $ (15) $ 167,417$ 39,438$ 127,979 823

823.1 1 1,531,584 240 0 $ 118,035 $ 5,738$ 823

823.1 2 0 2,373 0 s $ 25,890 $ 823

823.2 285,180 856 0 0 0 $ 21,978 $ 9,600$ $ • $ $ $ $ $ S,881 $ 579 $ 432 $ 2,508$ 826 $ 1,504 $ 35 $ (3) $ 37,459$ 7,343$ 30,115 823

823.2 1 285,180 20 0 $ 21,978$ 478 $ 823

823.2 2 0 836 0 $ $ 9,122$ 823

824.1 10 11,792,672 2.11,005 0 0 0 $ 826,143$ 384,426$ • $ $ $ $ $ $ 199,894$ 2,612 $ 16,955 $ 73,116 $ 32,756 $ 70,521 $ 4,065$ (131) $ 1,410,464$ 303,661$ 1,106,802 824

824.1 1 3,148,600 5,250 0 $ 241,822$ 100,223 $ 824

824.1 2 4,979,296 22,755 0 $ 344,084$ 284,204$ 824

824.1 3,664,776 0 0 $ 240,237 $ $ 824

824.1 4 0 0 0 $ $ $ 824

824.2 1 151,184 451 0 0 0 $ 10,497$ 6,290$ • $ . $ • $ . $ • $ • $ 2,838$ 127 $ 222 $ 1,291 $ 425 $ 774 $ • $ (2) $ 19,62S $ 3,893$ 15,732 824

824.2 1 30,000 100 0 $ 2,304$ 1,909 $ 824

824.2 2 70,000 351 0 $ 4,837 $ 4,381 $ 824

824.2 3 51,184 0 0 $ 3,355$ $ 824

824.2 4 0 0 0 $ $ $ 824

824.4 4 72.11,620 2,366 0 0 0 $ 52,037 $ 33,838$ $ 2,366 $ (1,703) $ • $ • $ • $ 12,865$ 390 $ 1,004 $ 4,856 $ 1,833$ 4,485$ 301 $ (91 $ 97,037$ 18,762$ 78,275 824

824.4 300,792 650 0 $ 23,102$ 12,409 $ 824

824.4 2 250,692 1,716 0 $ 17,324$ 21,429$ 824

824A 3 177,136 0 0 $ 11,612$ $ 824

824A 4 0 0 0 $ $ $ 824

824,6 0 0 0 0 0 0 $ $ $ • $ . $ $ • $ . $ • $ • $ . $ • $ $ • $ • $ • $ • $ • $ • $ 824

824.6 0 0 0 $ $ $ 824

824.6 2 0 0 0 $ $ $ 824

824.6 3 0 0 0 $ $ $ 824

824.6 4 0 0 0 $ $ $ 824

824.15 2 2,612,816 7,720 0 0 0 $ 180,068 $ 101,369 $ $ 7,720 $ • $ • $ $ • $ 45,748$ 1,229 $ 3,913 $ 17,846 $ 8,057 $13,703$ 1,026$ (26) $ 327,185$ 67,2.110 $ 259,90S 824

824.15 1 450,000 750 0 $ 34,561$ 14,318$ 824

824.15 2 1,050,000 6,970 0 $ 72,558$ 87,052 $ 824

824.15 3 1,112,816 0 0 $ 72,948$ $ 824

824.15 4 0 0 0 $ $ $ 824

826,1 26 34,347,022 68,910 0 0 0 $ 1,326,551 $ 1,778,893 $ $ . $ • $ • $ • $ . $ 466,905$ 9,893 $ 44,870 $201,648 $ 78,290 $123,733$ 8,769$ (297)$ 3,572,349 $ 884,436$ 2,687,913 826

826.l 1 34,347,022 38,400 0 $1,326,551$ 1,009,920 $ 826

826.l 2 0 27,576 0 $ $ 697,676$ 826

826.l 3 0 2,934 0 $ $ 71,297 $ 826

826.1 4 0 0 0 $ $ $ 826

826.4 3 7,484,786 13,387 0 0 0 $ 289,077 $ 335,645$ "$13,387$ (9,639)$ • $ • $ • $ 90,315$ 7,494$ 8,247$ 44,182 $ 13,714 $15,723$ 1,021$ (66) $ 705,399 $ 192,733 $ 512,666 826

826A 1 7,484,786 3,200 0 $ 289,077 $ 84,160$ 826

826A 2 0 4,700 0 $ $ 118,909 $ 826

826.4 0 3,971 0 $ $ 96,488 $ 826

826.4 4 0 1,516 0 $ $ 36,088 $ 826

826.6 5,837,326 8,828 0 0 0 $ 225,449$ 215,803 $ $ . $ • $ 8,828$ (7,945) $ • $ 83,818 $ 11,887 $ 6,051 $36,391$ 9,915 $ 19,094 $ 534 $ (54) $ 517,125$ 150,311 $ 366,814 826

826.6 1 5,837,326 600 0 $ 225,449$ 15,780$ 826

826.6 2 0 1,500 0 $ $ 37,950$ 826

826.6 3 0 3,900 0 $ $ 94,770 $ 826

826.6 4 0 2,828 0 $ $ 67,303$ 826

Grand Total 64 75,893,986 133,135 3 0 0 $ 4,487,790 $ 2,897,493 $ $ 23,472 $ (11,342) $ 8,828 $ (7,945) $ 2,607$ 1,059,573 $ 41,131 $ 95,790 $ 445,844 $ 171,767 $287,860$ 17,926 $ (745) $ 8,428,176 $ 1,954,270 $ 6,473,906 ,,,


Northerrilnd!anaPubllcServkeCompanyLLC WorkpaperREVlE-19R

Small Customer Migration Pro-Form a Adjustment- Total Customer Summary Page!.3-6]

E!ghteenMonthsEndedJune2018

Table_Out_Migratlon_by_Rate_Block_SPO

MIGRATING OUTTO NEW RATE -

820.1 0 0 0 0 0 0 $ $ $ $ $ • $ $ $ $ $ • $ $ • $ $ $ $ • $ • $ $ 820

820.1 1 0 0 0 $ $ $ 820

821.1 4,279,TT6 0 0 0 0 $ 553,289$ $ • $ $ $ $ • $ 879 $ 97,166$ 1,354 $ 6,963 $ 29,262 $ 11,957 $45,419$ 2,271$ (59) $ 651,335$ 132,896$ 518A40 821

821.1 1 4,279,776 0 0 $ 553,289$ $ 821

82.1.2 3 1,585,536 0 0 0 0 $ 204,978$ $ $ $ $ $ • $ 504 $ 34,576 $ 875 $ 2,734 $ 12,473 $ 4,205 $ 13,985$ 326 $ (23) $ 240,058 $ 49,234 $ 190,824 821

821.2 1,585,536 0 0 $ 204,978 $ $ 821

823.1 15 14,140,509 45,858 2 3,630 0 $1,089,767$ 515,523 $40,388$ • $ $ . $ $ • $ 234,653$ (1,437) $ 21,930 $ 95,225 $ 44,902 $ 69,874 $ 4,293 $ (133) $ 1,880,331$ 439,091$ 1,441,240 823

823.1 1 14,140,509 1,170 60 $1,089,767$ 27,975$ 1,435 823

823.1 2 0 44,688 3,570 $ s 487,548 $38,954 823

823.2 3,881,381 12,326 0 0 0 $ 299,126$ 137,465 $ $ $ $ . $ $ $ 66,443 $ 1,081 $ 5,944 $ 26,710 $ 12,285 $19,214$ 1,246$ (37) $ 503,034 $ 120,525$ 382,509 823

823.2 1 3,881,381 230 0 $ 299,126$ 5,499$ 823

823.2 2 0 12,096 0 s $ 131,965$ 823

824.1 17 22,387,136 43,148 1 373 0 $1,532,652$ 575,224 $ 4,992$ $ $ $ $ • $ 281,118 $11,917$ 27,225 $126,038 $ 45,350 $ 65,472 $ 5,300 $ {184} $ 2,393,985$ 695,165$ 1,698,820 82A

824.1 1 3,369,600 5,500 so $ 258,795 $ 104,995 $ 955 824

824.1 2 7,662,016 37,648 323 $ 529,468$ 470,229$ 4,037 824

824.1 3 11,355,520 0 0 $ 744,388 $ $ 824

824.1 4 0 0 0 $ $ s 824

824,2 2 4,036,938 8,021 0 0 0 $ 273,408$ 105,130 $ $ . $ • $ . s $ . $ 55,480 $ 5,687$ 4,538 $ 24,247 $ 7,564 $ 12,780 $ 700 $ (36) $ 434,018 $ 125,355 $ 308,663 824

824.2 1 450,000 750 0 s 34,561$ 14,318$ 824

824.2 2 1,045,541 7,271 0 s 72,250$ 90,813$ 824

824.2 3 2,541,397 0 0 $ 166,596$ s 824

824.2 4 0 0 0 $ $ s 824

824.4 4 7,651,065 15,109 0 0 0 $ 518,664$ 200,147$ $ 15,109 $ (10,879) $ • $ $ • $ 87,088 $ 2,296$ 9,163 $ 43,253 $ 15,426 $15,353$ 1,662 $ (65)$ 795,020 $ 237,581 $ 557,440 824

824.4 1,110,000 1,850 0 s 85,251$ 35,317$ 824

824.4 2 2,583,876 11,707 0 s 178,554$ 146,224$ 824

824.4 3 2,694,373 1,552 0 $ 176,624$ 18,606$ 824

824.4 4 1,262,816 0 0 s 78,235 $ $ 824

824,6 1 5,724,552 8,917 0 0 0 $ 367,211 $ 110,905 $ s • $ • $ 8,917$ (8,025) $ • $ 83,818 $ 11,887 $ 6,051 $36,391$ 9,915 $ 19,094 $ 534 $ (54) $ 553,909$ lTT,759 $ 376,150 824

824.6 90,000 150 0 $ 6,912$ 2,864 $ 824

824.6 2 210,000 5,850 0 $ 14,512$ 73,067$ 824

824.6 3 2,700,000 2,917 0 $ 176,993$ 34,975$ 824

824.6 4 2,724,552 0 0 $ 168,794$ s 824

824,15 0 0 0 0 0 0 $ $ $ . $ • $ • $ • $ • $ • $ . $ • $ $ • $ . $ . $ . $ • $ • $ . $ 82A

824.15 1 0 0 0 s $ $ 824

824.15 2 0 0 0 s $ $ 824

824,15 0 0 0 $ $ $ 824

824.15 4 0 0 0 $ $ $ 824

826.1 13 11,738,872 28,722 0 0 0 $ 453,379$ 747,454$ $ . $ . $ . $ • $ • $ 119,231 $ 7,471 $ 11,243 $ 52,245 $ 20,164 $26,670$ 1,594$ (156)$ 1,320,064$ 364,515$ 955,548 826

826.1 1 11,738,872 21,800 0 $ 453,379$ 573,340$ 826

826.1 2 0 5,917 0 $ $ 149,706$ 826

826.1 3 0 1,004 0 $ $ 24,409 $ 826

826.1 4 0 0 0 $ $ $ 826

826.4 0 0 0 0 0 0 $ $ $ $ • $ • $ • $ • $ . $ . $ • $ • $ • $ . $ . $ • $ $ • $ . $ 826

826.4 1 0 0 0 $ $ $ 826

826.4 2 0 0 0 $ $ s 826

826.4 3 0 0 0 $ $ $ 826

826.4 4 0 0 0 $ $ $ 826

826,6 0 0 0 0 0 0 $ $ $ $ . $ • $ • $ • $ . $ . $ • $ • $ • $ . $ . $ • $ • $ . $ . $ 826

826.6 1 0 0 0 $ $ $ 826

826.6 2 0 0 0 $ $ s 826

826.6 3 0 0 0 s $ $ 826

826.6 0 0 0 $ $ $ 826

Grand Total 64 75,425,765 162,101 3 4,004 0 $ 5,292,474 $ 2,391,848 $ 45,380 $ 15,109 $ (10,879) $ 8,917$ (8,025) $ 1,383 $ 1,059,573 $ 41,131 $ 95,790 $ 445,844 $171,767 $287,860$ 17,926$ (745) $ 8,771,754 $2,342,121$ 6,429,634

Check: IOI

Petitioner's Confidential Exhibit No. 20-S2 (Redacted) of887

NorthernlndianaPubHcServlceCompanyLLC WorkpaperREV1E-19R

Small Customer Mlgratfon Pro-For ma Adjustment- Total Customer Summary Page[.3-7]


Table_Out_Mlgratlon_by_Rate_B1ock_SP0_8Jank

MIGRATING OUT TO NO NEW RATE

··. 820.l 2 2,682 0 0 0 0 $ 182 $ $ $ $ $ $ $ 264 $ • $ $ $ $ • $ $ • $ $ 446 $ 83 $ 363 820

820.1 1 2,682 0 0 $ 182 $ s 820

821.1 0 0 0 0 0 0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 821

821.1 1 0 0 0 $ $ $ 821

821,2 0 0 0 0 0 0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 821

821.2 0 0 0 s $ $ 821

823.1 2 1,291,480 3,262 0 0 0 $ 99,530$ 38,713$ $ $ • $ $ $ $ $ $ $ $ $ • $ $ $ 138,243 $ 40,103$ 98,140 823

823.1 1 1,291,480 240 0 $ 99,530$ 5,738 S 823

823.1 2 0 3,022 0 $ $ 32,975$ 823

823.2 0 0 0 0 0 0 $ $ $ $ $ $ $ $ $ $ $ $ $ • $ $ $ $ $ $ 823

823.2 1 0 0 0 $ $ $ 823

823.2 2 0 0 0 $ $ $ 823

824.l 0 0 0 0 0 0 $ $ $ $ $ $ $ $ $ • $ $ $ $ $ $ $ $ $ $ 824

824.1 1 0 0 0 $ s $ 824

824.1 2 0 0 0 $ s $ 824

824.1 3 0 0 0 $ $ $ 824

824,1 4 0 0 0 s $ $ 824

824.2 0 0 0 0 0 0 $ $ $ $ . $ • $ • $ . $ . $ • $ . $ • $ • $ . $ . $ • $ . $ • $ . $ 824

824,2 0 0 0 $ $ $ 824

824.2 2 0 0 0 $ $ s 824

824.2 3 0 0 0 $ $ $ 824

824.2 4 0 0 0 $ $ s 824

824.4 0 0 0 0 0 0 $ $ $ . $ • $ • $ . $ . $ • $ . $ • $ • $ . $ • $ • $ . $ • $ . $ • $ 824

824.4 1 0 0 0 $ $ $ 824

824.4 2 0 0 0 $ $ $ 824

824.4 0 0 0 s $ $ 824

824.4 4 0 0 0 s $ $ 824

824.6 0 0 0 0 0 0 $ $ $ . $ • $ • $ . $ . $ • $ . $ • $ • $ . $ • $ • $ . $ • $ . $ $ 824

824.6 1 0 0 0 $ $ $ 824

824.6 2 0 0 0 $ $ $ 824

824.6 3 0 0 0 s $ $ 824

824.6 4 0 0 0 $ $ $ 824

824.15 0 0 0 0 0 0 $ $ $ $ . $ • $ • $ . $ $ . $ • $ • $ . $ • $ • $ . $ . $ . $ • $ 824

824.15 1 0 0 0 $ s $ 824

824.15 2 0 0 0 $ $ $ 824

824,15 3 0 0 0 $ s $ 824

824.1$ 4 0 0 0 $ $ $ 824

826.1 1 962,800 1,970 0 0 0 $ 37,185 $ 51,446$ • $ • $ . $ $ • $ . $ • $ . $ • $ • $ . $ • $ • $ . $ 88,631$ 29,897$ 58,734 826

826.1 1 962,800 1,600 0 s 37,185$ 42,080 $ 826

826.1 2 0 370 0 s $ 9,366 S 826

826.1 3 0 0 0 $ $ $ 826

826.1 ' 0 0 0 s $ $ 826

826.4 0 0 0 0 0 0 $ $ $ $ . $ • $ • $ . $ . $ • $ . $ • $ • $ . $ • $ • $ . $ • $ . $ 826

826.4 0 0 0 $ $ $ 826

826.4 2 0 a 0 $ $ $ 826

826.4 3 0 0 0 $ $ $ 826

826,4 4 0 0 0 $ $ $ 826

826.6 0 0 0 0 0 0 $ $ $ • $ • $ . $ • $ • $ . $ • $ • $ . $ $ • $ . $ • $ . $ • $ • $ 826

826.6 0 0 0 $ $ $ 826

825.6 2 0 0 0 $ $ $ 826

826.6 3 0 0 0 s $ $ 826

826.6 ' a 0 0 $ $ $ 826

Grand Total 5 2,256,962 5,233 0 0 0 $ 136,898 $ 90,159$ . $ . $ • $ __ } • $ 264 $ . $ • $ • $ . $ • $ • $ . $ • $ 227,320 $ 70,083 $ 157,237

IOI IOI

NorthernlndlanaPublicServlceCompanyLLC Small Customer Migration Pro-For ma Adjustment- Total Customer Summary

E1ghteenMonthsEndedJune2018

Table_Out_Mlgratlon_by_Rate_8lock_SPO_Tot<1I

MIGRATING OUT TOTAL

820.1 820.1

821.1

821.2

821.2

823.1

823.1

823.2

823.2 824.1

824.1 824.1

824.1

824.1

824.2

824.2

824.2

824.2

824.2

824.4

824.4

824.4

824.4 824.4

824,6

824.6

824.6

824.6

824.6 824,15

824.15 824.15

824.15

824.15

826,l 826,1

826.1 826.1 826.1

826.4

826.4

826.4 826,4

826.4

826.6

826.6

826.6

826.6

826.6

Grand Total

17

17

2,682

2,682 4,279,nG 4,279,776

1,585,536

1,585,536 15,431,989 49,121

15,431,989 1,410 47,711

3,881,381 12,326

3,881,381 230 12,096

22,387,136 43,148

3,369,600 5,500 7,662,016 37,648

11,355,520

4,036,938 8,021 450,000 750

1,045,541 7,271 2,541,397

7,651,065 15,109 1,110,000 1,850 2,583,876 11,707 2,694,373 1,552 1,262,816 5,724,552 8,917

90,000 150 210,000 5,850

2,700,000 2,917 2,724,552

12,701,672 30,692 12,701,672 23,400

6,287 1,004

77,682,727 167,334

,,.,, I 60

3,570

"'I 50

323

4L004

182 s 264

182

553,289 s 879 $

553,289 204,978 s 50< s 204,978

Is 1.189,297 s 554,236 $40,388 s $1,189,297 $ 33,713 S 1,435

$ 520,523 $38,954

299,126 $ 137,465 I I I IS 299,126$ 5,499 s 131,965

1$ 1,532,652 s 575,224$ 4,9921 I I I IS $ 258,795$ 104,995$ 955

$ 529,468$ 470,229 $ 4,037 744,388

273,408 $ 105,130 I I I I I Is 34,561$ 14,318

72,250 $ 90,813 166,596

518,664$ 200,1471 I$ 1s,109 l $ (10,879)1 I I Is 85,251$ 35,317

178,554$ 146,224 176,624$ 18,606 78,235

367,211 $ 110,9051 I I Is 8,917]$ (8,025)1 IS 6,912 $ 2,864

14,512$ 73,067

176,993$ 34,975 168,794

490,564$ 798,900 s 490,564 $ 615,420

159,071 24,409


97,166$ 1,354$ 6,963 $ 29,262 $ 11,957 $45,419$

34,576$ 875 S 2,734 $ 12,473 $ 4,205 $13,985$

234,653$ (1,437) $ 21,930 $ 95,225 $ 44,902 $ 69,874 $

66,4431$ 1,081j$ 5,944] s 26,110 Is 12,2851 $ 19,214 I$

281,118 I$ 11,917 I$ 21,225 I s 126,038 J s 45,350 I $ 65,412 Is

55,4801$ 5,6871$ 4,5381 $ 24,2471 $ 7,5641$ 12,7801$

87,0881$ 2,2961 $ 9,1631$ 43,2531$ 15,4261$ 15,3531$

83,8181 $ 11,8871 $ 6,0511 $ 36,3911 $ 9,915 [ s 19,0941 $

119,231$ 7,471 $11,243$ 52,245 $ 20,164 $ 26,670 $

s 446 S 2,271$ {59) $ 651,335$

326 $ (23) s 240,058 $

4,293 $ (133) $ 2,018,574 $

1,2461 $ (37JIS 503,0341$

s,3ools (184}1$ 2,393,985[$

700 Is (36)1$ 434,0181 $

1,6621 $ (65)1$ 795,0201$

534 I$ tS11I s 553,909 j $

1,594 $ (156) $ 1,408,695$

83 s

132,896$

49,234 $

479,194$

120,525 [ $

695,165J$

125,3551$

231,ss1 Is

1n,159]S

394,412] $

WorkpaperREV1E-19R

Page[.3-8]

363

518,440

190,824

1,539,380

382,509

1,698,820

308,663

557,440

376,150

1,014,282

--m m m m m m m m m m ----------------------------------------0 I$ 5,429,372 ~82,006 I s 45,380 I$ 1S,1091 $ (10,8791} $ 8,917 I $ (8,025)1 $ 1,647 I $ 1,059,573 I$ 41,131 I $ 95,790 I$ 445,844 j $ 171,767 I $ 287,860 Is 17~ (745)[ $ 8,999,075 j $ 2,412,204] $ 6,586,870

NorthernlndlanaPubllcServ!ceCompanyLlC

Small Customer Mlgratfon Pro-forma Adjustment ForecastedTestYearJanuary1-December31,2019

Tabl•_Annuaf_Summ•rv


WorkpaperREV1£-19R

ConfidentfalPage!.4-1]

Customer Data 2017 Energy 2D17 Billing Determinants

1 Customerl 2 Customer2

3 Customer3 4Customer4 5 Customers

6Customer6

7Customer7 8 Customers 9 Customer9

l0Customerl0 llCustomerll 12 Customer12

13Customer13 14 Customer14 15 CustomerlS

16Customerl6 17 Customerl7 18 Customer18 19Customer19

20Customer20 21 Customer21 22 Customer22

BCustomerB 24 Customer24

25Customer25 26Customer26

27Customer27 28 Customer28

29 Customl!r29

30Customer30

31Customer31 32 Customer32

33Customer33

34 Customer34

35 Customer35

36 Customer36

37Customer37

38 Customer38

39Customer39

40Customer40

41 Customer41

42 Customer42

43 Cusiomer43

44 Customer44

45 Customer45

46Customer46


49 Customer49 50Customer50

51Customer51

52Customer52

53Customer53

54Customer54

55Customer55

56 Customer56

57 Customer57

58 Customer58

59Customer59

60Customer60

61Customer61


64Customer64

65 Customer65

56 Customer66

67 Customer67

58 Customer68

69Customer69

Co11fide11ti3l l11formatio11 - Excluded from Public Access per A.R. 9(G)

I I I I I:

Northern Indiana Pub lie Servlte Company LLC

Small Customer Migration Pro-Forms Adjustment Forecasted Test Year January 1- December 31, 2019

'

Confidential Information - Excluded from Public Access per A.fl.. 9(G)

OldRateBlocksandBlockCharges

"

1. J

WorkpaperREV1E-19R

ConfldentialPage(.4•2]

OldRateSetviceD!scounts

'. ' 1, ~ I


I

NorthernlndlanaPubllcServlceCompanyLlC

Small Customer Migration Pro-Fonna Adjustment ForecastedTestYearJanuary1-December31,2019

I Old Rate Trackers

Confidential Information. Excluded from Public Access per A.R. 9(G)

Old Rate Totals

I I I NewRateEnergyBlocksandCharges

,· ' .

I ·.· ',


'

WorkpaperREVlE-19R

Confldent!alPage[.4-3]

','

NorthernlndlanaPublicServlceCompanyUC Small Customer Migration Pro-Forma Adjustment ForecastedTestYearJanuary1•December31,2019

Confidentia!lnformation-ExcludedfromPubl!cAccessperA.R.9{G)

N,w ,.,, D,maad 'l'" aod Cha,gei


f

New Rate Service Discounts

l

WorkpaperREVlE-19R ConfidentJalPage[,4-4]

l

NorthemlndianaPubHcServfceCompanyLLC

Small Customer Migration Pro-Forma Adjustment forecastedlestYearJanuaryl•December31,2019

NOTE: These are held same as old Rate Trackers so we won't m!_!rate trackers

[ New Rate Trackers

Confidentiallnformation-ExcludedfromPublicAccessperA.R.9(G)

NewRateChar!es

I

WorkpaperREVlE-19R ConfidentfalPagej.4-5]


Northemlndlan•PublkSe.-.lceComP"nyllC SmallC11.11omerMJ1ratlonPro•formaAdjustment

Efi:htnnMonthsEnddJune2018

T..t.•~~•

" " " " " "

" "

" ;o

;;

"

" " " " " " ~ " " " " so

" " " "

" " ~

CISDatafromworkonoricinalquery

69 ~u,w,.,~, w

Confldentlallnformallon-E><dudedfromPubllcAccessperA.R.9(G)

__!!!!!!!!!Determinant Discounts


WorkpaperREV1E-19R

ConfidentlalPace[.5-1]

U,edforMI.E_ationsforLoadRe$earchandWeatherNo.r.ma_lrzation

2017Ener!!

I

Northemlndlan1PubllcSer1JceComp,1nvuc

Small Customu Mia:ratlon Pro-form• Adjustment

ElthleenMonthsEndedJune20111

n

Confldentrallnformatlon-E>:cludedfromPubllcAccessperA.R.9IG)

Downloaded from Database

201781lledEner!Y_

l R I I

fleadEner!l


Workp,aperREV1E-19R

Confident!1IP11e[.S-2]

l

N0rther111nd!■naPubl1cSeNkeComp11nyLLC

SmaUCu,tomerM!1r•tl0nPro-f'o11naAdjustment

ElahteenMontbsEndedJune201S

Conhdentlollnformatlon-E>:cludedfromPubllcAcce,sperA.R.91G)

2017Ene1nCh■rieS n MlnimumChar_!elndico1tion


Workp,,perREVll:-l!IR

Confidenll■ IPa1e(,S·l]

r

Northm lndi•n• Public Se Nice Comp,my LLC Small Customer Ml1ra1lon Pro-form• Adjustment

EIJhleenMonthsEndedJunelOU

Confldentlallnformatlon-ElldudedfromPubllcAccessperA.R.9(G)

Downloaded from Database 2017BllledDemand

Downloaded from Database 2017B!!!edDemandfromDetai!Table ,--,-,.-- '


Wort.p,,perREV1E-19R Confldentl;,1Paa;e{.5·4J

1-

Nonhernlndf•n•Pub!kServkeCompanyLlC Small CU>tomer Ml11i,tlon Pro.form• Adjustment

£l11hteenM0nlhsEndedJune20U

Confldentrollnformat!on-E>cludedfromPubllcAccessperA.R.9IG)

CakuJatedRodDem,nil

l 2017RudDemand


WorkpaperREV1E-l9R

Confidentl1IP11e[.S-S]

n

Nonhernlnd!•n•PubllcServlcecompenylLC SmallCustomuMl1ratlonPro-Fonn1Adjustmen1 fl1hteenMonthsEndedJune20U

Confldent/allnformatlon-UcludedfromPubllcAcces,perA.R.9(G)

-tn n Petitioner's Confidential Exhibit No. 20-S2 (Redacted)

of 887

2017 Minimum Demand Char!es

Workp,oper Confidentla

REVlE-l9RNorthemlndl1n1Publl,Serv!ceCompanylLC I Paae [.5-6] Small Cwtomer Ml1r•tlon Pro-Form• Adjustment

El1hteenMonthsEndedJune20:U

n

Confldentlallnformatlon-E:<cludedfromPubUcAccessperA.R.9(G)


2017DemandChar!_e rn ,, t


WorkpaperREV1E-19R

Confidentia[Paae[.5-7]

n

NorthernlndlanaPubllcSeNlceComp,anytLC Small cus1omu Ml11ra1lon Pro-form ■ Adjustment

ElthlnnMonthsEndedJune20U

Confldentlallnlormallon-E>icludedfromPubllcAccessperA.R.9(G)

20l7Fuel $0.031052

Calculated

OLORATEEner1yBlockB1eakpolnts

I'


wo,kpaperREV1E-19R Confidentla!Pa11e[.S-8J

Northemlndlan•PUblkSel'/keCompanyLLC Small CIIStomer Ml&r•tlon Pro-Form ■ Adjustment

El&hteenMonthsEndedJune2018

Cakula.ted from monthly billed energy downloaded fro_m d~ba,e

OlORATEBlockedEner!!

ConfldenUallnformatlon-E:<cludedlromPubllcAccessperA.R.91G)


OldEner!Y_BlockT01al•

Wo11cpaperREV1E-19R

ConlldentlalPa&e[.S-9]

Nonhern1ndlan■ PublfcServlceCompanyLLC

Smallcu,tomerM11ralionPro-form■ Adjustment

E11h1eenM011thsEndedJune201B

U,es"Rates"tab: Ta~f\eformStep1rates

OLDRATEEner.!1factors2017

Contldentlallnformatlon-&dudedfromPubllcAccessperA.R.9(G)

I


OlDRATEEner11VBlockChar1e,2017

Worl<paperREV1E-19R

Confldenti■IP■1e[.s-10J

NonhemLndianaPubllcServfceCornpanvuc Sm•IICu•1ornerMl1rallonPro-FonnaAdju>lment

Elah1eenMonthsEndedJune2011

Conflden!lallnformat1on-ExdudedfromPubllcAcce»perA.R.9(G)


Calculated OldRateEner1YCharJ1eTotals

Work))ilperREV1E-19R

ConfidentialPa11e[.5•1lJ

Northerntndlan•PublkServfceCompanvllc Small Cwtomn Migration Pro-form I Adju~tment

ElghteenMonth•EndedJune201B

Conflden11allnforma11on-ExcludedfromPubllcAccessperA.R.9(G)

r r


_.,T __ 1 ··

WorkpapuREV1£•19R ConlidentlalP;11e!.S-l2]

NorthemIndla11•PubllcServlceCompanylLC

Sm•llcus1omerMl1ir•UonPro-fonnaAdju,1me11t

El1hteenMonthsEndedJun~2018

l

Confldentlallnformatlon-E><dudedfromPubllcAcce»perA.R,9(GI

I n ' '


r r

WorkpaperREV1E-19R ConfldentlalP,11e[.S•U]

Northernlndlan ■ Pub!kSe.-.keCompanyLLC

Small Cwtomer Mf&r•tlon Pro-fom,• AdjumMnt ElchtunMonthsEnd•dJune2018

Confldent1allnforma11on-ExcludedfromPubllcAcce .. perA.R.9lG)

l Calculatedfrombllledde.n:,anddownloadedfromdataba,e

'"'"'"l'"··"'


l WorkpaperREVU·19R

ConfJdent!■IP11e(.S-14]

Northem1nd!anaPubllcServlceComp11nyLLC

SmalJCustomerMlir•tfonPro-FonnaAd/uslment

ElahteenMon1h•EndedJune2018

ConfldenUallnformatlon•UdudedfromPubllcAccessperA.R.9(G)

Calculated

o•--·-·1 I l r l


l Workpo.perREY1£•19R

Conf1dentl•IPa11e[.S•l5]

Nor1hem1ndl1n.PubllcServl,eCompanyLlC Small Customer Ml11r..t!on Pro-Fo1m1 Adju•tment ElihteenMonthsEndedJune2011

Uses"Rates" rab:Ta~Refo,mStcceo+.'c'''+.'"~== OldRateMCDemandchar!u

Confldentlallnformatlon-E~cludedfrom PubllcAccessperA.R.9IG)

r l


r

Wonlp11perR£V1E•19R

ConfidentlalPaf[e[.S-16]

Fl

NorthemlndlanaPubllcSeNlceCompanylLC Sm•II Cus1omer Ml11r;1Uon Pro-form• Adjustment EIJhleenMonlhsEndedJune20U

I

Confldentlallnlormatlon-ExdudedfromPubllcAccessperA.R.9(G)

r


Calculated

I·. ····T- .. I I ' I ,'' ' ,' ', , , ·,: '

' , ' ' :, '.'' ' ' ,, ' I

I ,', " ' , • '

wo,kpaperREV1E•19R

Confldent!alP•1e[.5•17]

NorthemlndlanaPublkServlcecompanytLC Small customer Mlir•tlon Pro-form• Adjustment Ela:htonMonth,EndedJunelOUI

Confldent/allnformatlon-E>icludedfromPubllcAccessperA.R,9(G)

Old Rate Demarid Block CIUll_!e Tot,lls

lnduduanynrvkedlscounts

I

Calculated

o~char_!e

I

-- I


I J

2017Fuel $0.031052

1 ···•··· I

Workp,,pnREV1E•19R ConfidentlalPai:e!,5-UJ

Nonhem Indiana Pub!k Seivke Company LlC Small CU•tomer M(c1ation Pro.form• Adjustment

ElchteenMonthsEndedJune:t018

Confldentlallnforma!lon-ExcludedfromPubllcAcce,sperA,R,9(G)

Calculated

NewE~ons n From"Rates"tab

NEWRATEEner11yBl0<k_Bi:_~olnts ... ,


WorkpaperREV1E-19R ConlidentialPace[.5·19)

Nonhun lndl1n1 Publk Servlte Ci>mpany LLC

Small Customer MlaratJon Pro-Form• Adjustment

E1ahteenMonthsEndedJune2011

Confldentlallnformatlon-&dudedfromPubllcAccessperA.R.S(G)

l ..... T

I r I


r Wo1kpaperREVlE-19R

ConfidentlalPaae[.5-20]

I

Northunlndla111PubllcServlceCompanyllC SmallCustomerMl1ratlonPro-formaAdjustment

flehleenMonthsEndedJune20111

m

Confldentlallnformatlon-ExcludedftomPubllcAccessperA.R.9(G)

Uses"Rate,"tab

NEWRATEEner_!'tfattors2017

l l r


l WorkpaperREVlE-1911.

ConfldentialP,1e[.5·21)

·n

NonhernJnd!anaPubllcSeNl<eComp,o,nyLLC SmallCustomerMliratfonPro.formaAdjustment El11hteenM0nthsEndedJune201!

r--- l

Conf/dent1allnformallon-ExcludedfromPubllcAccessperA.R.9(GI

r ,,! . l I


WorkpaperREY1E-19R

ConlidentialPa11e[.S-22]

" ' . •' ~ ,,_-, '

!:·• .. · ... · r.· .. : .1 · 1

Nonhun1ndt■n ■ PubtlcServlceCompanyLlC

Small Customer Ml1ratlon Pro-Forma Adjuslmtnt

El&hteenMonthsEndedJune201S

NewRateEnunutocks

Confldentlallnformatlon-E>:dudedfromPubllcAcce«perA.R.9(G)

m Calculated

NewDeman~n•

I


'f

WorkpaperREV1E-19R

ConfidentialPa1e[.S-2l]

Ne>"hem1nd!anaPubllcSeNlceComp1nyLLC SmallCusto111erMl11ralfonPro-l'ormaAdjustment ElihleenMonlhsEndedJune2011

ConffdentlallnformaUon-E><dudedfromPubllcAccessperA.R,9(G)

r -··r---·-


l r I . • i

WorlcpaperREV1E-19R

ConfidentlalPa11e[.5·24]

N0nhu11lnd!an1PublkServl,eCampanyLLC Small Customer Ml1ratfon Pro"4'0111,1 AdJu•tmenl fl1hteenMonthsEndedJune201&

Confldent1allnformatlon-ExcludedfrornPubllcAccessperA.R.9(GI

r r l r


l r WorkpapnREV1E-19R

Conf1dentfalPa11e(.5•2S]

NorthemlndlanaPublkSerilceCompanylLC Sm•II Cw to mer Ml1ratlon Pro•Fonu Adju,tment Eia:hteenMon1hsEnddJ1me20111

Confldentlallnformallon-ExcludedfromPubllcAccessperA.R.9(G)

C~lculated

' ' ,,, - -.,..r·-· I I I -I'


l WorkpaperREV1E·l9R

ConlldentlalPage[,5-26)

Northernlndl•n■ Pub!kSe,vlceComJl'lnyLLC

Sm•II customer MJ1,-1lon Pr<>-Form ■ Adjustment

El1htnnMonthsEndedJune201'

New Deman a,tock<o•ln••

ConfldentJallnformatlon-E:<cludedfromPubllcAccessperA.R.9(G)

l l l l f


l WorkP,,,perREV1E•19R

ConlidenU■IPaae[.S-27]

Nonhem1ndian•Publkse"'lcecom1111nvuc Sm•ll Cu•tomer Micratlon Pro-form a Adju,tment

ElchtnnMonthsEnde<IJune201B

T····--

ConRdentlallnformatlon-E>cdudedfromPubllcAccessperA.R.9(G)

r r f


r Wo1~paperREVlE-19R

ConlidemialP•c•[.5·2B)

n

NonhemlndlanaPublicSel'llceCompo.nyLLC

Small Cu<tomer Mltratlan Pro.forma Ad)U$tment

Elt:hleenMonthsEndedJune20U

Confldenllallnformatlon-ExdudedfromPubllcAccessperA.R.9(G)

I r


WorllpaperREV1E-19R

ConfldentialPace[.5-29) r· .. ------

Northernlndl11n•PublkSer;lceC0mpanyLLC

Small Customer M11<1tion Pro•Forma Adjustment

Ef1htnnMonthsEndedJune201a

Confldentlallnformatlon-ExcludedfromPublicAccessperA.R,91G)

l r r


i Workpa.perREV1E-19R

Conf!dentlaJPa1e[.S-30}

Northe111lndlanaPubllcServleeComp1mylLC SmallCustomerMl1i••tfonPro-Fom>aAdjustme11t

E111hteenMonthsEndedJune2011

Calculated

NE~s

Confldenllallnformatlon-EicludedfromPubllcAccessperA.R.91G)

Forecast fuel _i0.025750

Calculated

Deltas(New-oldf - --,- 7


WorkpaperREVlE•lllR

ConfldentlalP•Je[.S•31]

OldRateCustomerCharlie

NorthemtndlanaPublfcServ!ceCompanyLLC Small c11,t0mer Ml1r•tlon Pro-form• Adju,tment

Ei1htunMonth,EndedJune2018

n

Confldentlallnformatlon-ExdudedfromPubllcAccessperA.R.9{G)

n WorkpaperREV1E•l9R

ConlidentialPace{.5-32]

. n


NorthunlndianaPub!lcServkeCompanyLLC Small Customer Ml1ratlon Pro-form a Adju•tment

El&hteenMonthsEndedJune2018

ITTl

Confldentlallnforma!lon-E,,oluded r,omPubllcAcce«perAR.9IG)

NewRateCu.iomerChar_!e

n n


WorkpaperREV1E·19R

Conf(dentlalPa1e{,5-33]

NorthernlndlanaPub!JcServiceCompanyLLC Small Customer Migration Pro•Fonna Adjustment EfghteenMonthsEndedJune2018

Tab!'!_-!!•ckor_Anolysls

1 726 2 714 3 723

714 6 724 7 724 8 721

716 716 726

716

Copy/Paste-Value from Source File ("Small Migration Analysis")

Customerl Customer2

customer3 customer4 Customers

customer6 Customer? customer a

9 723 726 customer9

10 723 (blank) CustomerlO 11 723 726 Customerll 12 724 726 Customer12 13 724 726 customerl3

14 720 (blank) customer14 15 723 721 CustomerlS 16 726 customer16

17 723 724 Customer17

18 723 Customer18 19 723 724 custorner19 20 724 725 custorner20

21 726 724 Customer21

723 724 Customer22

23 723 (blank) Customer23 24 724 726 Customer24 D H rn

m m . m

30 7M u m n m u rn M m M rn

6 m m

47 7ll

m . rn m n R B

M -R E

m 7 7 7 7 rn rn

m

rn rn 726

m m

customer25 Customer26


Customer29

Customer3O

Customer31

customer32

customer33

Custorner34

Customer35

custorner36

Customer37

Customer38

Customer39

Customer4O


custorner43

custorner44

Customer45

Customer46

Customer47

Customer40

Customer49

Customer SO Customer51

Customer52

customer53

Customer54

customer55

customer56

customer57

58 724 726 Customer5e

59 726 {blank) Customer59

60 726 721 custorner6O

61 720 (blank) Customer61

62 724 726 customer62

63 723

64 721

65 716 66 726

67

68 724 69 721

customer63

Customer64

721 Customer65

721 Customer66

721 Customer67

726 Customer68

726 Customer69

Confid1mtial Information - Excluded from Public Access per A.R. 9(G)

I


WorkpaperREVlE-19R ConfldentfalPage[.6-1}

NortherolndlanaPubl!cServlceCompanyLLC

Small Customer Migration Pro-fonna Adjustment ElghteenMonthsEndedJurie2018

Confidential Information• Excluded from Public Access per A.R. 9(G)


Old Rate Tracker cakulatlons

Workpaper REV 1E·l9R

Confldent!alPage!.6-21

NorthernlndlanaPubllcServlceCompanyLLC

Small Customer Migration Pro-Fonna Ad/ustment ElghteenMonthsEndedJune2018

Confidential Information - Excluded from Public Access per A.R. 9(G)

l'" ' '.:; F

Petitioner's Confidential Exhibit No. 20-52 (Redacted) of 887

WorkpaperREVlE•l9R ConndentfaJPage[.6-3]

NorthemlndlanaPubllcServfceCompanyLLC small Customer Migration Pro-Forma Adjustment ElghteenMonthsEndedJune2018


WorkpaperREV1E•19R

ConfldentlalPage(.6-4]

Com£_arison


Line No.





Workpaper REV 1 F-19R

Page [.1]

This proforma adjustment increases the twelve months ending December 31, 2019 operating revenue to reflect Economic Development Rider rates charged to customers in economic development contracts.

Operating Revenue by Rates

Description

A

Adjustment

B

Page

Amount Reference

C D

2 Total Retail Sales Revenue - Rate 724 $ 1,990,734 [.2]

3 Total Retail Sales Revenue - Rate 733 2,516,547 [.2]

4 Increase in the Twelve Months Ending December 31, 2019 Operating Revenue REV 1F-19R $ 4,507,281


BUDGET: Economic Development Rider

Forecast: Twelve Months Ending December 31, 2019

Confidentia Information- Ex.duded from Public Accef:Spe< A.R. 9(G)

Petitioner's Confidential Exhibit No. 20-S2 (Redacc 1

of 887

Workpaper REV 1 F-19R





Confidentia lnformaion- Exdudoofrom Public Aocessper A.R. 9(G)


Workpaper REV 1F-19R





Small Industrial Electric Pricing Model Forecast Margin, Determinants and Pricing

ill!!l Class • Category ill!!l Concatenate


of 887


Page [.4]

I 2019 TOTAL I 1/1/2019 2/1/2019 3/1/2019 4/1/2019 5/1/2019 6/1/2019 7/1/2019 8/1/2019 9/1/2019 10/1/2019 11/1/2019 12/1/2019

Billed Margin Misc

Margin Small Industrial ED Billed Small Industrial EDRBilledMargin EDR I ($1,920,000)1 ($160,000) ($160,000) ($160,000) ($160,000) ($160,000) ($160,000) ($160,000) ($160,000) ($160,000) ($160,000) ($160,000) ($160,000)


BUDGET: Economic Development Rider Forecast: Twelve Months Ending December 31, 2019

Confid<ntia Information- Exdudoo from Public Access per A.R. 9(G)


Workpaper REV 1 F-19R Confidential Page [.5~1]




Confidentia Information- Exduded from PublicAcass per A.R. 9(G)



Confidential Page [.5-21


Northern Indiana Public Service Company LLC Workpaper REV 1 F-19R

BUDGET: Economic Development Rider Page [.6J Forecast: Twelve Months Ending December 31, 2019

700SeriesRates 700Series 700Series 700Series 700Series 700Series 700Series 700Series 700Series 700Series 700Series 700Series 700Series

Amortization for Electric Ve hide

1/1/2019 2/1/2019 3/1/2019 4/1/2019 5/1/2019 6/1/2019 7/1/2019 8/1/2019 9/1/2019 10/1/2019 11/1/2019 12/1/2019

Rate 724

Demand Charge

Demand Charge• <= 50 kW $954.50 $954.50 $954.50 $954.50 $954.50 $954.50 $954.50 $954.50 $954.50 $954.50 $954.50 $954.50

Demand Charge•> 50 kW and <=2000 kW $12.49 $12.49 $12.49 $12.49 $12.49 $12.49 $12.49 $12.49 $12.49 $12.49 $12.49 $12.49

Demand Charge - > 2000 kW $11.99 $11.99 $11.99 $11.99 $11.99 $11.99 $11.99 $11.99 $11.99 $11.99 $11.99 $11.99

Demand Charge - Minimum $12.43 $12.43 $12.43 $12.43 $12.43 $12.43 $12.43 $12.43 $12.43 $12.43 $12.43 $12.43

Primary Service Discount {$0.72) ($0.72) ($0.72) ($0.72) {$0.72} ($0.72) ($0.72) ($0.72) ($0.72) ($0.72) {$0.72) ($0.72)

Transmission Service Discount {$0.90) ($0.90) {$0.90) ($0.90) {$0.90) ($0.90) ($0.90) ($0.90) ($0.90) ($0.90) ($0.90) ($0.90)

Basefuel $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052

Energy Charge Revenue

EnergyCharge-<=30,000kWh $0.076760 $0.076760 $0.076760 $0.076760 $0.076760 $0.076760 $0.076760 $0.076760 $0.076760 $0.076747 $0.076747 $0.076747

Energy Charge - >30,000 and<= 100,000 kWh $0.069060 $0.069060 $0.069060 $0.069060 $0.069060 $0.069060 $0.069060 $0.069060 $0.069060 $0.069047 $0.069047 $0.069047

Energy Charge - > 100,000 kWh and<= 1,000,000 kWh $0.065510 $0.065510 $0.065510 $0.065510 $0.065510 $0.065510 $0.065510 $0.065510 $0.065510 $0.065497 $0.065497 $0.065497

Energy Charge - > 1,000,000 kWh $0.061910 $0.061910 $0.061910 $0.061910 $0.061910 $0.061910 $0.061910 $0.061910 $0.061910 $0.061897 $0.061897 $0.061897

Rate732

Demand Charge

Demand Charge $10.14 $10.14 $10.14 $10.14 $10.14 $10.14 $10.14 $10.14 $10.14 $10.14 $10.14 $10.14

Basefuel $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052


Energy Charge up to 450 Hrs $0.042076 $0.042076 $0.042076 $0.042076 $0.042076 $0.042076 $0.042076 $0.042076 $0.042076 $0.042066 $0.042066 $0.042066

Energy Charge - >450 Hrs and <500 HRs $0.085718 $0.085718 $0.085718 $0.085718 $0.085718 $0.085718 $0.085718 $0.085718 $0.085718 $0.085708 $0.085708 $0.085708

Energy Charge> 500Hrs $0.151655 $0.151655 $0.151655 $0.151655 $0.151655 $0.151655 $0.151655 $0.151655 $0.151655 $0.151645 $0.151645 $0.151645

RkVACharge $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31

Rate733

Demand Charge

Demand Charge $15.68 $15.68 $15.68 $15.68 $15.68 $15.68 $15.68 $15.68 $15.68 $15.68 $15.68 $15.68

Base fuel $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052


EnergyChargeupto600 Hrs $0.039828 $0.039828 $0.039828 $0.039828 $0.039828 $0.039828 $0.039828 $0.039828 $0.039828 $0.039819 $0.039819 $0.039819

EnergyCharge600-660Hrs $0.036828 $0.036828 $0.036828 $0.036828 $0.036828 $0.036828 $0.036828 $0.036828 $0.036828 $0.036819 $0.036819 $0.036819

EnergyCharge>600Hrs $0.035828 $0.035828 $0.035828 $0.035828 $0.035828 $0.035828 $0.035828 $0.035828 $0.035828 $0.035819 $0.035819 $0.035819

RkVACharge $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31

Rate 734

Demand Charge

Demand Charge $16.72 $16.72 $16.72 $16.72 $16.72 $16.72 $16.72 $16.72 $16.72 $16.72 $16.72 $16.72

Basefuel $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052


Energy- Under/Equal run $0.038185 $0.038185 $0.038185 $0.038185 $0.038185 $0.038185 $0.038185 $0.038185 $0.038185 $0.038177 $0.038177 $0.038177

Energy-OnPeakOverrun $0.050416 $0.050416 $0.050416 $0.050416 $0.050416 $0.050416 $0.050416 $0.050416 $0.050416 $0.050408 $0.050408 $0.050408

Energy-Off Peak Overrun $0.046539 $0.046539 $0.046539 $0.046539 $0.046539 $0.046539 $0.046539 $0.046539 $0.046539 $0.046531 $0.046531 $0.046531

RkVACharge $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31

Rider775

Options

($1.00) ($1.00) ($1.00) ($1.00) ($1.00) {$1.00) ($1.00) ($1.00) ($1.00) ($1.00) ($1.00) ($LOO)

($3.00) ($3.00) ($3.00) ($3.00) ($3.00) ($3.00) ($3.00) ($3.00) ($3.00) {$3.00) ($3.00) ($3.00)

($9.00) ($9.00) ($9.00) {$9.00) ($9.00) ($9.00) ($9.00) ($9.00) ($9.00) ($9.00) ($9.00) ($9.00)

($9.00) ($9.00) ($9.00) {$9.00) ($9.00) ($9.00) ($9.00) ($9.00) ($9.00) ($9.00) ($9.00) {$9.00)

IURTMargins

IURT-FAC 0.000046 $ 0.000022 0.000063 0.000025 $ 0.000064 $ 0.000058 0.000069 $ 0.000052 0.000011 0.000041 0.000049 0.000070

!URT-RTO $ $ $ $ !URT-RA $ $ $ $

Rate726

Demand Charge

Demand Charge - <= 200 kW $5,260.00 $5,260.00 $5,260.00 $5,260.00 $5,260.00 $5,260.00 $5,260.00 $5,260.00 $5,260.00 $5,260.00 $5,260.00 $5,260.00

Demand Charge - > 200 kW and <=700 kW $25.30 $25.30 $25.30 $25.30 $25.30 $25.30 $25.30 $25.30 $25.30 $25.30 $25.30 $25.30

Demand Charge - > 700 kW and <=2000 kW $24.30 $24.30 $24.30 $24.30 $24.30 $24.30 $24.30 $24.30 $24.30 $24.30 $24.30 $24.30

Demand Charge - > 2000 kW $23.80 $23.80 $23.80 $23.80 $23.80 $23.80 $23.80 $23.80 $23.80 $23.80 $23.80 $23.80

Primary Service Discount ($0.72} ($0.72) ($0.72) ($0.72) ($0.72) ($0.72) ($0.72) ($0.72) ($0.72) ($0.72) ($0.72) {$0.72)

Transmission Service Discount {$0.90) {$0.90) ($0.90) ($0.90) {$0.90) ($0.90) ($0.90) ($0.90) ($0.90) {$0.90) ($0.90) {$0.90)

Basefuel $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052 $0.031052

EnerfNCharge Revenue

Energy Charge $0.038764 $0.038764 $0.038764 $0.038764 $0.038764 $0.038764 $0.038764 $0.038764 $0.038764 $0.038764 $0.038764 $0.038764

Tax Adj, with EV Amortization

Rate Tax Adj factor All Steps Decreased

Rate 724 {0.002781)

Rate 726 {0.002216)

Rate732 {0.001734)

Rate733 {0.001495)

Rate 734 (0.001233)

Line

No.





Workpaper REV 1G-19R Page [.1]

This proforma adjustment decreases the twelve months ending December 31, 2019 operating revenue, which adjusts the 2019 lighting budget to the 2019 forecast for lighting including LED TOSIC Replacement.


Description

A

Adjustment

B

Amount

C

Page

Reference

D

2 Rate 750 $ (2,422,079) [.2]

3 Rate 755 737,984 [.2]

4 Rate 760 195,905 [2]

5 Decrease in Proforma Twelve Months Ending December 31, 2019 Operating Revenue REV 1G-19R $ (1,488,190) [.2j


Revenue: Lighting


Workpaper REV 1G-19R

Page [.2]

Delta from Budget to Forecast for Twelve Months Ending December 31, 2019

Line 2019 Base Rates 2019 Base 2019 Base Rates No. Description 2019 kWh Revenue Rates Fuel Margin

Line 5 - Line 9 Rate 750 (18,555,577) $ (2,422,079) [.1] $ (695,605) $ (1,726,474)

2 Line 6 - Line 10 Rate 755 5,968,253 $ 737,984 [.1] $ 152,407 $ 585,578

3 Line 7 - Line 11 Rate 760 520,971 $ 195,905 [.1] $ (38,709) $ 234,613

4 Line 8- Line 12 Total (12,066,353) $ (1,488,190) [.1] $ (581,907) $ (906,283)

Forecasted Forecasted Forecasted

2019 Base Rates 2019 Base 2019 Base Rates

Description 2019 kWh Revenue Rates Fuel Margin

5 Rate 750 41,476,293 $ 6,945,525 $ 1,068,056 $ 5,877,469

6 Rate 755 6,323,787 $ 765,766 $ 162,844 $ 602,923

7 Rate 760 14,802,974 $ 2,313,408 $ 381,191 $ 1,932,216

8 Total 62,603,054 $ 10,024,699 $ 1,612,091 $ 8,412,608

Budgeted Budgeted Budgeted



9 Rate 750 60,031,870 $ 9,367,604 $ 1,763,661 $ 7,603,943

10 Rate 755 355,534 $ 27,782 $ 10,437 $ 17,345

11 Rate 760 14,282,003 $ 2,117,503 $ 419,900 $ 1,697,603

12 Total 74,669,407 $ 11,512,889 $ 2,193,998 $ 9,318,891

) [.3]

) [.3]


Total 2019 kWh

Delta

Rate 750 -18,555,577 kWh

Rate 755 5,968,253 kWh Rate 760 520,971 kWh

TOTAL -12,066,353 kWh

Rate 750

Rate 755

Rate 760

TOTAL

Rate 750

Rate 755

Rate 760

TOTAL

TOTAL 2019 kWh

41,476,293 kWh

6,323,787 kWh 14,802,974 kWh

62,603,054 kWh

TOT AL 2019 kWh

60,031,870 kWh

355,534 kWh 14,282,003 kWh

74,669,407 kWh

TOTAL2019 2019 Energy

Energy Rate

Revenue

0.029784 $1,263,345

0.090758 $573,934 0.029784 $440,892


Rate 750, 755, 760 PROFORMA

Total 2019

Revenue Delta

($2,422,079)

$737,984 $195,905

($1,488,190)

2019 Forecast Based on Actuals

TOTAL 2019 TOTAL 2019

Fixed Revenue Revenue

$5,682,180 $6,945,525 Pl $191,832 $765,766

$1,872,516 $2,313,408

$10,024,699

2019 Budget

Calculated

Revenue

$9,367,604

$27,782 $2,117,503

$11,512,889

Average 2019

Fuel Factor

$0.025751

$0.025751 $0.025751


Total 2019 Fuel Total 2019

Cost Delta Margin Delta

($695,605) ($1,726,474)

$152,407 $585,578 ($38,709) $234,613

($581,907) ($906,283)


Cost Margin

$1,068,056 $5,877,469

$162,844 $602,923 $381,191 $1,932,216

$1,612,091 $8,412,608


Cost (COGS) Margin from

from Plan Plan

$1,763,661 $7,603,943

$10,437 $17,345 $419,900 $1,697,603

$2,193,998 $9,318,891

)

[.9]

[.10]

I JI

I [11]



Page [.4]


RATE 750 - STREET LIGHTING Total 2019 Total Total 2019

Total 2019 Energy 2019 Lamp Total 2019

Energy Revenues Counts Revenues Revenues

Option 1 22,450,914 $ 668,675 21,415 $ 837,755 $ 1,506,430

Option 2 173,474 $ 5,167 107 $ 7,181 $ 12,348

Option 3 12,542,632 $ 373,568 18,159 $ 2,709,773 $ 3,083,341

Option 4 6,309,273 $ 215,935 23,518 $ 2,127,471 $ 2,343,406

'50 Totals 41,476,293 $ 1,263,345 63,199 $ 5,682,180 $ 6,945,525


Rate 750.1 Dusk-to-

Dusk-to- Dawn Dusk-to- Dusk-to-

Inventory Dawn Annual Dusk to Dawn Midnight Midnight

Mid 2018 Counts Counts kWh Total Energy Counts Annual kWh

100WATT-HIGH PRSUR SODIUM 2,007 2,007 609 1,258,803

100WATT- MERCURY VAPOR 42 42 509 21,365

1000WATT-HIGH PRSUR SODIUM 696 696 4,756 3,310,100

135WATT- INCANDESCENT 5 5

135WATT-LOWPRSURSODIUM 347 347 676 234,468

150WATT-HIGH PRSUR SODIUM 3,670 3,660 820 3,000,834 10 370

1500WATT-METAL HALIDE 2 2 6,665 13,329

175 WATT- MERCURY VAPOR 343 108 837 90,407 235 377

175WATT-METAL HALIDE 925 925 863 798,275

200WATT-HIGH PRSUR SODIUM 51 51 976 49,761

250WATT-HIGH PRSUR SODIUM 2,918 2,918 1,304 3,805,364

250WATT- MERCURY VAPOR 600 45 1,221 54,945 555 551

250WATT - METAL HALIDE 191 191 1,190 227,309

310WATT-HIGH PRSUR SODIUM 171 171 1,574 269,009

400WATT - HIGH PRSUR SODIUM 3,158 3,158 2,132 6,732,224

400WATT-MERCURYVAPOR 1,040 195 2,214 431,808 845 995

400WATT-METAL HALIDE 140 140 1,825 255,430

55WATT- LOW FRSUR SODIUM 11 11 337 3,703

70WATT- HIGH PRSUR SODIUM 810 810 415 336,393

90WATT - LOW FRSUR SODIUM 53 53 553 29,314

VARIABLE WATTAGE 4,175 4,175 289,086

21,415 19,770 21,211,993 _______1_,(,§



Dusk-to- Total Total

Midnight Inventory Inventory Total

Total Current Energy Lamp Lamp Inventory

Energy Total Energy Rates Revenues Charge Revenues Revenues

1,258,803 0.029784 $ 37,492 $ 3.26 $ 80,861 $ 118,353

21,365 0.029784 $ 636 $ 3.26 $ 1,643 $ 2,279

3,310,106 0.029784 $ 98,588 $ 3.26 $ 27,228 $ 125,815

0.029784 $ $ 3.26 $ 196 $ 196

234,468 0.029784 $ 6,983 $ 3.26 $ 13,575 $ 20,558

3,704 3,004,538 0.029784 $ 89,487 $ 3.26 $ 143,570 $ 233,057

13,329 0.029784 $ 397 $ 3.26 $ 78 $ 475

88,666 179,072 0.029784 $ 5,333 $ 3.26 $ 13,418 $ 18,752

798,275 0.029784 $ 23,776 $ 3.26 $ 36,186 $ 59,962

49,761 0.029784 $ 1,482 $ 3.26 $ 1,995 $ 3,477

3,805,364 0.029784 $ 113,339 $ 3.26 $ 114,152 $ 227,491

305,861 360,806 0.029784 $ 10,746 $ 3.26 $ 23,472 $ 34,218

227,309 0.029784 $ 6,770 $ 3.26 $ 7,472 $ 14,242

269,069 0.029784 $ 8,014 $ 3.26 $ 6,690 $ 14,703

6,732,224 0.029784 $ 200,512 $ 3.26 $ 123,541 $ 324,053

840,691 1,272,499 0.029784 $ 37,900 $ 3.26 $ 40,685 $ 78,585

255,430 0.029784 $ 7,608 $ 3.26 $ 5,477 $ 13,084

3,703 0.029784 $ 110 $ 3.26 $ 430 $ 541

336,393 0.029784 $ 10,019 $ 3.26 $ 31,687 $ 41,706

29,314 0.029784 $ 873 $ 3.26 $ 2,073 $ 2,946

289,086 0.029784 $ 8,610 $ 3.26 $ 163,326 $ 171,936

__ 1,238,921 22,450,_()14 $ 668,675 $ 837,755 $ 1,506,430 ! .,11


Rate 750.2 Dusk-to-




250WATT-HIGH PRSUR SODIUM 66 66 1,304.1 86,071

400WATT-HIGH PRSUR SODIUM 41 41 2,131.8 87,404

107 107 173,474


Dusk-to- Total

Midnight Inventory

Total Current Energy

Energy Total Energy Rates Revenues

86,071 $0.029784 $ 2,564

87,404 $0.029784 $ 2,603

173,474 $ 5,167

Lamp

Charge

$ 5.70 $

$ 5.42 $

$


Total

Inventory Total

Lamp Inventory

Revenues Revenues

4,514 $ 7,078

2,667 $ 5,270

7,181 $ 12,348 I lll


Rate 750,3 Dusk-to-

Dusk-to- Dawn Dawn Annual Dusk to Dawn

Mid 2018 Inventory Counts Counts kWti Total Energy

100WATT - HIG-l ffiSJR S'.JD!UM 21,114 21,114 E09.0 12,858,426

150WATT - HIG-l ffiSJRS'.JD!UM 10,548 10,548 819.9 8,648,305

175WATT - MERCURYVAFOR 2B 28 837.1 Zl,439

180TO210WATT LED INST"ALL 4 839.9 3,3EO

2SOWATT -HIGH FAS.JR OODIUM 817 817 1,3)4.1 1,035,450

400WATT -HIGH FAS.JR OODIUM 941 941 2,131.8 2,0C6,024

400WATT -MERCURYVAFDR 120 120 2,214.4 265,728

70 TOOOWATTLED INST'ALL 344.6 1,0J4

70TO9JWATT LED REA.ACEMENT 344.6

91 TO115WATTLEDINST'ALL 15 15 430.7 6,461

UPTOSOWATT LED INST'ALL 22 22 1724 3,793

UPTOSOWATT LED REA.ACEMENT 172.4 690

Tct• 33,616 33,616 24,882,708

Dusk-to-

ln11entory Dawn Dusk-to-Dawn

2018 Lamps Retired Counts Counts Annual kWh

1COWATT -HIGH FAS.JR roDIUM (2,131) 18,983 18,983 E09.0 150WATT - H!GH FAS.JR OODIUM (1,055) 9,493 9,493 819.9

175WATT - MERCURYVAFDR (4) 24 24 837.1

180TO210WATTLED INST'ALL 4 839.9 250WATT - HIGH FASJRroDIUM (35) 782 782 1,3)4.1

400WATT - HIGH FASJROODtUM (45) 896 896 2,131.8

400WATT - MERCURYVAFDR (2) 118 118 2,214.4

70 TO 9J WATT LED INST'ALL 344.6 70 TO OOWATT LED RER.ACEMENT 344.6 91 TO 115WATT LED !NST'ALL 15 15 430.7 UPTOSOWATTLED 1NST'ALL 22 22 1724

UP TO SO WATT LED RER.ACEMENT 1724

Tct• (3,2:g al,344 al,344

,1

Dusk-to-

ln11entory Dawn Dusk-to-Dawn

2019 lamps Retired Counts Counts Annual kWh

100WATT - HIG-l FASJRS'.JD!UM (5,337) 13,646 13,646 E09.0 150WATT - HIG-l FASJRS'.JD!UM (5,652) 3,841 3,841 819.9

175WATT - MERCURYVAFDR (14) 10 10 837.1

180TO210WATT LED INSTALL 4 839.9 2SOWATT -HIGH FAS.JR OODIUM (471) 311 311 1,3)4.1

400WATT-HIG-l FAS.JR roDIUM (687) 209 209 2,131.8

400WATT-MERCURYVAFDR (24) 94 "' 2,214.4

70TOOOWATT LED INSTALL 344.6

70 TOOOWATTLED RER.ACEMENT 344.6

91 TO115WATTLEDINSTALL 15 15 430.7

UP TO SO WATT LED INST'ALL 22 22 172.4

UP TO SO WATT LED RER.ACEMENT 172.4

Tct• p2.1~ 18,159 18,159

l12]


Workpaper REV 1G-19R Page [.71

Dusk-to- Tota! Total

Dusk-to- Dusk-to- Midnight Inventory Inventory Total

Midnight Midnight Total Energy C.mp C.mp Inventory

Counts Annual kWh Energy Total Energy Current Rates Revenues Charge Revenues Revenues

12,858,426 0.029783886 332,974 12.35 $ 3,129,095 $3,512,069

8,648,305 0.029783886 257,5'/J 12.58 $ 1,592,326 $1,849,906

23,439 0,029783886 698 11.72 $ 3,938 $ 4,636

3,360 0.029783886 100 Zl.84 $ 1,144 $ 1,244

1,065,450 0.029783886 31,733 12.70 $ 124,511 $ 156,244

2,006,024 0.029783886 59,747 12.62 $ 142,505 $ 202,252

265,728 0.029783886 7,914 14.75 $ 21,240 $ 29,154

1,034 0.029783886 31 17.22 $ 620 $ 651

0.029783886 $ 13.05 $ $ 6,461 0.029783886 $ 192 21.08 $ 3,794 $ 3,987

3,793 0.029783886 113 16.50 $ 4,356 $ 4,469

690 0.029783886 21 12.33 $ 592 $ 612

24,882,708 741,104 $ 5,024,121 $5,765,225

Dusk-to-

Dusk to Dusk-to- Midnight Dusk-to- Total2018 Total2018

Dawn Tota! Midnight Annual Midnight Current Energy Lamp Total2018

Energy Counts kWh Total Energy Total Energy Rates Re11enues Lamp Charge Re11enues Re11enues

11,560,647 11,560,647 0.02978389 $ 344,321 12.35 $2,813,281 $3,157,602

7,783,311 7,783,311 0.02978389 $ 731,817 12.58 $1,433,063 $1,664,881

20,090 20,090 0.02978389 $ 598 11.72 $ 3,375 $ 3,974

3,3EO 3,360 0.02978389 $ 100 $ Zl.84 $ 1,144 $ 1,244

1,019,006 1,019,806 0.02978389 $ 30,374 $ 12.70 $ 119,177 $ 149,551

1,910,(93 1,910,093 0.02978389 $ 56,690 $ 12.62 $ 135,690 $ 192,580

2.61,299 261,299 0.02978389 $ 7,783 $ 14.75 $ 20,886 $ 28,669

1,034 1,034 0.02978389 $ 31 17.22 $ 620 $ 651

0.02978389 $ 13.05 $ $ 6,461 6,461 0.02978389 $ 192 21.00 $ 3,794 $ 3,987

~793 3,793 0.02978389 $ 113 1650 $ 4,356 $ 4,469

690 690 0.02978389 $ 21 12.33 $ 592 $ 612

22,570,583 22,570,583 $672,240 $4,535,979 $5,208,218

Dusk-to-

Dusk to Dusk-to- Midnight Dusk-to- Tota!2019 Total2019

Dawn Total Midnight Annual Midnight Current Energy lamp Total2019

Energy Counts kWh Total Energy Total Energy Rates Revenues Lamp Charge Re11enues Re11enues

8,310,414 8,310,414 0.02978389 $ 247,516 12.35 $2,022,337 $2,269,854

3,149,236 3,149,236 0.02978389 $ 93,796 12.58 $ 579,837 $ 673,634

8,371 8,371 0.02978389 $ 249 11.72 $ 1,406 $ 1,656

3,3EO 3,360 0.02978389 $ 100 Zl.84 $ 1,144 $ 1,244

405,575 405,575 0.02978389 $ 12,080 12.70 $ 47,396 $ 59,476

445,546 445,546 0.02978389 $ 13,270 12.62 $ 31,651 $ 44,921

2)8,154 208,154 0.02978389 $ 6,2'.XJ 14.75 $ 16,638 $ 22,838

1,0J4 1,034 0.02978389 $ 31 17.22 $ 620 $ 651

0.02978389 $ 13.05 $ $ 6,461 6,461 0.02978389 $ 192 21.08 $ 3,794 $ 3,987

3,793 3,793 0.02978389 $ 113 16.50 $ 4,356 $ 4,469

690 690 0.02978389 $ 21 12.33 $ 592 $ 612

12,542,632 12,542,632: $373,568 $2,709,773 $3,083,341 io


Rate 750.4 Dusk-to- Dusk-to- Dusk-to-

Dusk-to- Dawn Dusk-to- Midnight Midnight

Dawn Annual Dusk to Dawn Midnight Annual Total

Mid 2018 Inventory Counts Counts kWh Total Energy Counts kWh Energy

UPTO50WATT LED REPLACEMENT 6,129 6,129 172.4 1,056,640

70 TO 90 WA TT LED REPLACEMENT 1,484 1,484 344.6 511,386

91 TO 115WATT LED REPLACEMENT 231 231 430.7 99,492

180TO210WATT LED REPLACEMNT 217 217 839.9 182,258 Totej 8,061 8,061 1,849,776

Dusk-to-

Dusk-to- Dusk to Dusk-to- Midnight

Inventory Dawn Dusk-to-Dawn Dawn Total Midnight Annual

2018 LED Installations Counts Counts Annual kWh Energy Counts kWh

UPTO50WATT LED REPLACEMENT 2,131 8,260 8,260 172.4 1,424,024

70TO90WATT LED REPLACEMENT 1,059 2,543 2,543 344.6 876,318

91 TO 115WATT LED REPLACEMENT 35 266 266 430.7 114,566

180TO210WATT LED REPLACEMNT 47 264 264 839.9 221,734

Totej 3,272 11,333 11,333 2,636,642

Dusk-to-


Inventory Dawn Dusk-to-Dawn Dawn Total Midnight Annual

2019 LED Installations Counts Counts Annual kWh Energy Counts kWh

UPTO 50 WA TT LED REPLACEMENT 5,337 13,597 13,597 172.4 2,344,123

70TO90WATT LED REPLACEMENT 5,666 8,209 8,209 344.6 2,828,821

91 TO 115WATT LED REPLACEMENT 471 737 737 430.7 317,426

180TO210WATT LED REPLACEMNT 711 975 975 839.9 818,903

Totej 12,185 23,518 23,518 6,309,273

l:?I


of 887

Workpaper REV 1G-19R Page [.BJ

Total Total

Inventory Inventory Total

Current Energy Lamp Lamp Inventory

Total Energy Rates Revenues Charge Revenues Revenues

1,056,640 $0.034225 $ 36,163 $ 7.27 $ 534,694 $ 570,857

511,386 $0.034225 $ 17,502 $ 7.64 $ 136,053 $ 153,555

99,492 $0.034225 $ 3,405 $ 8.13 $ 22,536 $ 25,941

182,258 $0.034225 $ 6,238 $ 9.98 $ 25,988 $ 32,226

1,849,776 $ 63,309 $ 719,271 $ 782,580

Dusk-to- Total 2018 Total 2018

Midnight Total Current Energy Lamp Total 2018

Total Energy Energy Rates Revenues Lamp Charge Revenues Revenues

1,424,024 $0.034225 $ 48,737 $ 7.27 $ 720,602 $ 769,340

876,318 $0.034225 $ 29,992 $ 7.64 $ 233,142 $ 263,134

114,566 $0.034225 $ 3,921 $ 8.13 $ 25,951 $ 29,872

221,734 $0.034225 $ 7,589 $ 9.98 $ 31,617 $ 39,205

2,636,642 $ 90,239 $ 1,011,312 $ 1,101,551




2,344,123 $0.034225 $ 80,228 $ 7.27 $ 1,186,202 $ 1,266,430

2,828,821 $0.034225 $ 96,816 $ 7.64 $ 752,601 $ 849,418

317,426 $0.034225 $ 10,864 $ 8.13 $ 71,902 $ 82,766

818,903 $0.034225 $ 28,027 $ 9.98 $ 116,766 $ 144,793

6,309,273 $ 215,935 $ 2,127,471 $ 2,343,406 I Li I


RATE 755 - TRAFFIC AND DIRECTIVE LIGHTS

Component

Service Drops

Energy Charge (Apr-Dec)

Energy Charge (Jan-Mar)

Totals

TOTAL 2015

kWh

5,745,948

1,857,307 7,603,255 kWh

TOTAL 2015

Bill Counts

15,324

15,324


of 887


Historic Test Year Revenue Proof for Current Rate Case

Service Drops



Totals

Service Drops



Totals

TOTAL 2017 TOT~L 2017 TOTAL 2017

kWh Service Drop

Bill Counts Counts

14,574 1,215

6,934,073

6,934,073 kWh 14,574 1,215

TOTAL 2019 Bill TOT~L 2019 Annual kWh Service Drop per Lamp

Counts Counts Type

13,861 1,155.06

13,861 1,155

Rate

$ 13.84

$0.090758

TOTAL2019

kWh

6,323,787

6,323,787 kWh

TOTAL 2017 Revenue with Average 2017 TOTAL 2017 Total 2?17

1 Fuel Cost Fuel Cost Margin

Fue

$ 201,704 $ 201,704

$ 629,323 0.031052 $ 215,317 $ 414,006

$ 831,027 $ 215,317 $615,710

Forward Test Year Forecast for Current Rate Case

2019 Energy TOTAL 2019 TOTAL 2019 Service 2019 Fixed Rate (same as Energy

2017) Revenue Drop Charge Revenue

$13.84 $191,832

0.090758 $ 573,934

0.090758 $573,934 $191,832

TOTAL

2019

Revenue

$765,766

Change in Bill

Counts

-5%

Average 2019

Fuel Cost

0.025751

Change in

kWh

-9%

Total 2019

Fuel Cost

$162,844

$162,844

Total 2019

Margin

$602,923 .3.!

Northern Indiana Public Service Company LLC RATE 760 - DUSK TO DAWN AREA LIGHTING

LAMP CHARGES Total2015

Counts

TOTAL2017 Total 2017

BIIICount.s fhted

Revenue

175WATT- MV 21,608 19,087 $ 191,633 400WATT - MV 5,198 4,811 $ 56,911 lOOWATT- HPS 70,005 67,613 $ 653,144 250WATT-HPS 14,955 16,246 $ 182,123 400WATT-HPS 7,'262 8,170$ 99,832 150 WATT- HPS, FLOOD 5,516 5,782$ 66,207 250WATT- HPS, FLOOD 10,461 11,405 $ 135,372 400WATT- HPS, FLOOD 19,559 21,440 $ 273,572 30'POLE & SPAN - MV 8,329 7,768 $ 42,100 3S'POLE & SPAN - MV 3,943 3,653$ 23,778 40'POLE & SPAN - MV 144 144 I 1,038 GUY & ANCHOR SET - MV 412 371 $ 527 EXTRA SPAN - MV 1,939 1,917 $ 3,643 30'POLE&SPAN-HPS 12,825 13,086 $ 70,925 35'POLE&SPAN-HPS 5,994 6,071 $ 39,22 40'POLE&SPAN-HPS 1,006 1,106$ 7,973 GUY & ANCHOR SET - HPS 1,838 738 $ 1,049 EXTRA SPAN - HPS 700 2,036$ 3,869

191.!.696 191,444 $ 1,853,218

Total 2017 Total2017

Total 2017 Average

Total2017 Total2017 kWh

Eneri;y Revenue

2017fuel Fuel Cost Margin

Revenue Factor

%Change lnCounts

1,329,026 $ 39,584 $ 231,217 $0.031052 $ 41,269 $189,948 -12% 886,642 $ 26,408 $ 83,319 $0.031052 $ 27,532 $ 55,787 -7%

3,425,905 $ 102,037 $ 755,181 $0.031052 $106,381 $648,800 -3% 1,764,171 $ 52,544 $ 234,667 $0.031052 $ 54,781 $179,886 9% 1,445,792 $ 43,061 $ 142,893 $ 0.031052 $ 44,895 $ 97,998 12%

393,726 $ 11,727 5 77,934 $ 0.031052 $ 12,226 $ 65,708 5% 1,237,648 $ 36,862 $ 172,234 $ 0.031052 $ 38,431 $133,803 9% 3,799,284 $ 113,158 $ 386,730 $ 0.031052 $ 117,975 $ 268,754 10%

$ 42,100 $ 42,100 -7% $ 23,778 $ 23,778 -7% $ 1,038 $ 1,038 0%

$ 527 $ 527 -10%

$ 3,643 $ 3,643 -1% $ 70,925 $ 70,925 2% $ 39,522 5 39,522 1% $ 7,973 $ 7,973 10% $ 1,049 5 1,049 0% $ 3,869 $ 3,869 Q%

14,282,194$ 425,381 $2,278,599 $ 0 $443,491 $1,835,108

TOTAL2019 BUICounts

16,860 4,452

65,303 17,649

9,190 6,062

12,433 23,502

7,244 3,383

144

335 1,896

13,352 6,149 1,216

738

2,036


T0TAL2019 AnnualkWhper TOTAL2019 2019Eriergy TOTAL2019

LampCounts LampType kWh Rate Eriergy

Revenue

1,405.03 837 1,176,152 0.029784 $ 35,031 371 2,214 821,586 0.029784 $ 24,470

5,442 609 3,314,124 0.029784 $ 98,708 1,471 1,304 1,918,006 0.029784 $ 57,126

766 2,132 1,632,657 0.029784 $ 48,627

'"" 820 414,182 0.029784 $ 12,336 1,036 1,304 1,351,199 0.029784 $ 40,244 1,958 2,132 4,175,069 0.029784 $ 124,350

604 282

12

28 158

1,113 512 101

62

170

2019Fixed TOTAL2019

Charge FixedReveriue

$10.04 $169,278 $11.83 $52,670

$9.66 $630,826 $11.21 $197,845 $12.22 $112,305 $11.45 $69,409 $11.87 $147,584 $12.76 $299,881

$5.42 $39,261 $6.51 $22,025 $7.21 $1,038 $1.42 $475 $1.96 $3,715 $5.42 $72,366 $6.51 $40,028 $7.21 $8,768 $1.42 $1,049 $1.96 $3,991


Page(,10)

2019 Total 2019

T~::~:~!9

Ave;:!:~uel T:~:: ~~~ Margin

$204,309 0.025751 30,287 $174,022 $77,140 0.025751 21,157 $55,983

$729,534 0.025751 85,342 $644,192 $254,971 0.025751 49,391 $205,581 $160,933 0.025751 42,043 $118,890

$81,745 0.025751 10,666 $71,080 $187,828 0.025751 34,795 $153,034 $424,231 0.025751 107,512 $316,719

$39,261 $39,261 $22,025 $22,025 $1,038 $1,038

$475 $475 $3,715 $3,715

$72,366 $72,366 $40,028 $40,028

$8,768 $8,768 $1,049 $1,049 $3,991 $3,991

191~ 15,995 $ 11,352 14,802,974 $440,892 $1,872,516 $2,313,408 381,191 $1,932,21611

Northern Indiana Public Service Com_e_any LLC

I Rate 750 Rate 755 Rate 760 Total Rate 750 Rate 755 Rate 760

Count Count Count Count Count Count Count

Residential Pricing 223 24 0 247 223 24 0

Commercial Pricing 9,119 342 0 9,460 9,119 342 0

Sml Ind Pricing Public Authority 24 0 24 0

Lighting Rates 2,701 16 643 3,360 2,701 16 643

COGS

Grand Total 12,067 382 643 13,068 12,067 382 643

Cost Allocation Percentage: 80.4% 0.5% 19.1% 80.4% 0.5% 19.1%

Twelve Months Ending December 31, 2019 Budget

Base Rates Base Rates Base Rates

Rate kWh Revenue Fuel Margin

Rate •so Total 60,031,870 $9,367,604 $1,763,661 $7,603,943

Rate •ss Total 355,534 $27,782 $10,437 $17,345

Rate "'60 Total 14,282,003 $2,117,503 $419,900 $1,697,603

TOTAL 74,669,407 $11,512,889 $2,193,998 $9,318,891

Rate •so Allocation 80.4% 81.4% 80.4% 81.6%

Rate •ss Allocation 0.5% 0.2% 0.5% 0.2% Rate •50 Allocation 19.1% 18.4% 19.1% 18.2%

Total Rate 750

Count kWh

247 49,556

9,460 2,657,461

27,240

10,225

3,360 57,287,388

13,068 60,031,870

80.4%

Petitioner's Confidential Exhibit No. 20-S2 (Redac\ of 887

Workpaper REV 1G~19R Page [.11]

2019 Budget

Rate 755 Rate 760 Total Rate 750 Rate 755 Rate 760 Total Rate 750 Rate 755 Rate 760 Total

kWh kWh kWh Margin Margin Margin Margin Fuel Cost Fuel Cost Fuel Cost Fuel Cost

3,544 8,113,047 8,166,147 $7,736 $543 $1,127,056 $1,135,335 0

351,990 5,954,317 8,963,768 $185,400 $16,802 $556,462 $758,664 0

0 198,315 225,555 $1,624 $0 $12,656 $14,280 0

0 16,324 26,549 $390 $0 $1,429 $1,819 0

0 0 57,287,388 $7,408,793 0 0 $7,408,793

$1,763,906 $10,447 $419,646 $2,193,998

355,534 14,282,003 74,669,407 $7,603,943 $17,345 $1,697,603 $9,318,891 $1,763,906 $10,447 $419,646 $2,193,998

0.5% 19.1% 81.6% 0.2% 18.2% 80.4% 0.5% 19.1%


Replacement LEDS

2016 INSTALLS

CITY

DYER

GRIFFITH

WINFIELD

2016 TOTALS

2017 INSTALLS

CITY

EAST CHICAGO

HEBRON

HIGHLAND

KOUTS

LEROY

MUNSTER

SCHERERVILLE

VALPARAISO

WHEATFIELD

WHITING

2017 TOTALS

2018 INSTALLS

CITY

AMBIA

BOSWELL

BROOK

CEDAR LAKE

CHESTERTON

DEMOTTE

EARL PARK

FOWLER

GOODLAND

HOBART

KENTLAND

LAKE VILLAGE

LOWELL

MERRILLVILLE

MOROCCO

MOUNT AYR

PINE VILLAGE

PORTER

REMINGTON

SCHNEIDER

SHELBY

WOLCOTT

Totals

Towns not in CIS

2019 INSTALLS

CITY

GARY

HAMMOND

Totals

2018 Lamp Planned LED Replacement Lamps Retired

LED Replacement

2019 Lamp Planned LED Replacement

Lamps Retired

LED Replacement


Upto 50 70-90 70-90

100 WATT - HPS 150 WATT - HPS 175 WATT - MERCURY VAPOR 426 82

343 173

0

778 255

100 WATT-HPS 150 WATT - HPS 175 WATT - MERCURY VAPOR 1283 947

155 1

858 106

136 14

14 0

604 32

968 184

1167 183

66 0

25 37

5276 1504

100 WATT - HPS 150 WATT - HPS 175 WATT - MERCURY VAPOR

31 8

95

95 0

290 30

230 109

204 10

40 17 160 38

51 0

434 577

109 43

9 11

429 34

268 246

114 14

23 0

41

108 37

92 33

37

0

102

2962 1217

2131 1055


1072 5565

4265 87

5337 5652

lOOWATT-HPS lSOWATT-HPS 175WATT-MERCURYVAPOR

-2131 -1055

2131 1055

Up to 50 70-90 70-90

100 WATT - HPS 150 WATT - HPS 175 WATT MERCURY VAPOR

-5337 -5652

5337 5652

Upto 50 70-90 70-90

Workpaper REV 1 G-19R Page [.12]

91-115 180-210 180-210


22 0

38 20

0

4 60 20


170 204

1

27 15

13

22 40

228 275


10

1

18

3

3

0 14

4 19

0

4 39 48

4 35 45

2S0WATT-HPS 400WATT-HPS 400WATT-MERCURYVAPOR

14

0

14

161 666

310 21

471 687


-4 -35 -45

4 35 45

91-115 180-210 180-210


-14 -471 -687

14 471 687 91-115 180-210 180-210

TOTAL

530

579

1118

TOTAL

1 2605

157

968

150

14

646

1194

0 1373 66

134 258

140 7431

TOTAL

39

104

97

331

343

214

57

198

51

1 1036

158

23

477

538

128

23

41

147

126

37

2

102

2 4272

2 3272

TOTAL

1 7479

23 4706

24 12185

-2 -3272

2 3272

-24 -12185

24 12185

Line No.

2

3


Workpaper REV 1H-19R

Page [.1]




This proforma adjustment decreases the twelve months ending December 31, 2019 revenue to adjust the budget to remain flat to 2017 actuals.

Page

_______________ D_es_c"-r""ip-"ti"'o.;..;n ______________ Adjustment __ A_m_o_u_n_t __ Reference

A B C D

Operating Revenue by Rates

Total Retail Sales Revenue - Rate 742 (7,100) [.2]

Decrease in the Twelve Months Ending December 31, 2019 Operating Revenue REV 1H-19R $ (7,100) ===========

Northern Indiana Public Service Company LLC Total Retail Sales Fuel Cost - Rate 742 2017 Actuals, 2019 Forecast, and 2019 Proforma

Line No

Customer Charge

Energy Charge

Residential

Commercial

Residential

Commercial

Total Residential (Line 3 + Line 5)

Total Commercial (Line 4 + Line 6)

9 (Total B~se R~venues (Sum of Lines 1, 7, and 8)

10

11

12

13

Converting Number of Pumps lo Energy

Residential (Line 7* Column A, Line 11)

Commercial (Line 8 * Column A, Line 12)

Total Energy (line 11 + Line 12)

Cause NO. 44688 8

Billing i;1"l,

Determinants Rate Revenues

96 $ so $ 4,800

April-Dec2014

Jan-Mc1r201s

29,385

1,629

9,798

559

39,183

2,188

313,466

9.5~

334!.253

2.72 $ 79,'i/271

3.17 $ 5,164 2.73 $ 26,749 3.18 $ 1,778

$ 106,676 $ 6,942

~418

!Jan- Dec2017

2017 Actuals 2019 Forecast G H"' F' G j K L-= J "K

Billing Billing Determinants Rc1te Revenues Determinants Rate Revenues

94 $ 50 $ 4,700 259 $50 $ 12,975

40,136 2.71 $ 108,770 I !Jan - Dec 2019 39,880 2.71 $ 108,076 2,363 3.16 $ 7,468 2,242 3.16 $ 7,086

40,136 $ ,o,.no I I 39,880 $108,076 2,363 $ 7,468 2,242 $ 7,086

$ 120,937 I I $128,137

321,091

__ J l 319,044

~ ~ 343,541 340,347


Workpaper REV 1H-19R

Page [.2]

2019 Forecast holding constant 2019 Proforma M N 0 P-= N • 0 Q R = N- J s T = R • S u V = T- U

Billing Billing Determinants Rate Revenues Determinants Rate Revenues Fuel ($0.025751) Margin

96 $50 $ 4,800 (163) $ 50 $ (8,175) $ (8,175)

Jan-Dec2019 40,136 2.71 $ 108,770 Jan-Dec2019 256 2.71 $ 693 2,363 3.16 $ 7,458 121 3.16 $ 381

40,136 $ 108,770 256 $ 693 $ 53 $ 641

2,363 $ 7,468 121 $ 381 $ 30 $ 352

$ 121,037 $ (7,100) $ 82 $ (7,182)

[.1]

321,091 2,047

~ ________!2±?_ 343,541 3,194

-

Line

No.

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21 22

23





Workpaper REV 11-19R

Page [.1]

This proforma adjustment decreases the twelve months ending December 31, 2019 operating revenue to reflect the removal of RTO revenue from base rates based on the new service structure.

Page

Descri tion Adjustment Amount Reference

A B C D


Rate711 $ (4,339,023) [ 2]

Rate720 (12,176) [.2j

Rate721 (1,726,203) [.21

Rate722 (15,268) [.2]

Rate723 (1,761,187) [ 2]

Rate724 (2,172,176) [.2j

Rate725 (45,604) [.2]

Rate726 (681,085) [ 2]

Rate732 (2,083,806) [ 21

Rate733 (2,002,295) [.2]

Rate734 (1,608,082) [.21

Rate741 (27,379) [.2j

Rate742 (246) [ 2]

Rate744 (16,059) [.2J

Rate750 (25,820) [ 21

Rate755 (5,697) [ 2]

Rate760 (6,019) [ 2] Total Retail Sales by Rate - REV 1 $ (16,528,125)

Interdepartmental

Interdepartmental (56,983) l 2] Total Interdepartmental - REV 8 $ (56,983)

Decrease in the Twelve Months Ending December 31, 2019 Operating Revenue REV 11-19R $ (16,585,108) [

Northern Indiana Public Service Company LLC Allocation of RTO Revenue in base Rates

Total Rate 611 Rate 620 Rate 621 Rate 622

[jg@ MARKET NON-FUEL UPLIFT CHARGES 1,631,395 1,631,395 496,761 3 179,150 29

LOAD DISPATCHING $ 10,194,111 $ 10,194,111 $ 2,554,599 $ 8,417 $ 1,042,491 $ 10,611 $ MISO STUB PERIOD EXPENSES $ 3,918,421 $ 3,918,421 $ 981,939 $ 3,235 $ 400,714 $ 4,079 $ Subtotal $ 14,112,532 $ 14,112,532 $ 3,536,538 $ 11,653 $ 1,443,205 $ 14,690 $

928 I REGULATORY COMMISSION EXPENSE 841,181

F _PRODU_GEN_CP $ 507,292 $ 507,292 $ 154,471 $ 1 $ 55,708 $ 9 $ F _TRANS_TRANS_12CP $ 114,549 $ 114,549 $ 28,705 $ 95 $ 11,714 $ 119 $ F _STRAN_SUB_NCP $ 12,968 $ 12,968 $ 5,729 $ 35 $ 1,832 $ 36 $ F _RAILS_RR_DIR $ 535 $ 535 $ $ $ $ $ F _DSTPR_DIST_NCP $ 90,413 $ 90,413 $ 42,068 $ 254 $ 13,429 $ 261 $ F _TRANS_STAT_TRAN $ 4,569 $ 4,569 $ $ $ 419 $ $ F _STRAN_STAT_SBTRN $ 624 $ 624 $ $ $ 86 $ $ F _DSTSC_SEC_NCP12 $ 10,305 $ 10,305 $ 5,062 $ 16 $ 1,954 $ 20 $ F _DSTSC_WEJGHTSNDCST $ 20,434 $ 20,434 $ 17,220 $ 6 $ 2,149 $ 10 $ F _CUSTS_XFRS $ 30,035 $ 30,035 $ 17,969 $ 31 $ 10,718 $ 52 $ F _CUSTS_SERV $ 24,840 $ 24,840 $ 22,256 $ 7 $ 2,305 $ 11 $ F _CUSTS_METERS $ 11,425 $ 11,425 $ 7,691 $ 28 $ 2,674 $ 25 $ F _CUSTS_DSKDWN $ 1,099 $ 1,099 $ $ $ $ $ F _CUSTS_STTRLGT $ 5,486 $ 5,486 $ $ $ $ $ F _ CUSSV _MANMTREAD $ 1,089 $ 1,089 $ 92 $ 42 $ 128 $ $ F _CUSSV_AMRMTREAD $ 557 $ 557 $ 490 $ 0 $ 61 $ 0 $ F _CUSSV_RECCOLLEC $ 4,897 $ 4,897 $ 3,929 $ 5 $ 663 $ 6 $ F _CUSSV_INFO_SERV $ 65 $ 65 $ 41 $ 0 $ 8 $ 0 $

$ 841,181 $ 841,181 $ 305,724 $ 520 $ 103,848 $ 550 $

Total 16,585,108 $ 16,585,108 4,339,023 12,176 1,726,203 15,269

[.l] l.l] [lj [.lj [.l]

Allocators Total Rate 611 Rate 620 Rate 621 Rate 622 F _PRODU_GEN_CP 30.45% 0.00% 10.98% 0.00% F _ TRANS_TRANS_ 12CP 25.06% 0.08% 10.23% 0.10% F _STRAN_SUB_NCP 44.17% 0.27% 14.13% 0.27% F _RAJLS_RR_DJR 0.00% 0.00% O.CX)% 0.00% F _DSTPR_DJST_NCP 46.53% 0.28% 14.85% 0.29% F _TRANS_STAT_TRAN 0.00% 0.00% 9.16% 0.00% F _STRAN_STAT_SBTRN 0.00% 0.00% 13.79% 0.00% F _DSTSC_SEC_NCP12 49.13% 0.16% 18.96% 0.20% F _DSTSC_WEIGHTSNDCST 84.27% 0.03% 10.52% 0.05% F _CUSTS_XFRS 59.83% 0.10% 35.69% 0.17% F _CUSTS_SERV 89.60% 0.03% 9.28% 0.05% F _CUSTS_METERS 67.32% 0.25% 23.41% 0.22% F _CUSTS_DSKDWN 0.00% 0.00% 0.00% 0.00% F _CUSTS_STTRLGT 0.00% 0.00% 0.00% 0.00% F _ CUSSV _MANMTREAD 8.45% 3.85% 11.76% 0.00% F _CUSSV_AMRMTREAD 87.96% 0.02% 11.02% 0.05% F _CUSSV_RECCOLLEC 80.23% 0.09% 13.53% 0.13% F _CUSSV_JNFO_SERV 63.47% 0.14% 12.78% 0.04%

Rate 623 Rate 624 Rate 625

186,192 208,123 4,042

1,072,890 $ 1,346,821 $ 28,362 $ 412,398 $ 517,692 $ 10,902 $

1,485,288 $ 1,864,513 $ 39,264 $

57,898 $ 64,717 $ 1,257 $ 12,056 $ 15,134 $ 319 $

1,913 $ 2,002 $ 98 $ $ $ $

14,047 $ 14,087 $ 552 $ $ 1,709 $ $

22 $ 301 $ 22 $ 1,765 $ 867 $ 30 $

152 $ 10 $ 0 $ 776 $ 90 $ 5 $ 167 $ 19 $ $ 641 $ 127 $ 1 $

$ $ $ $ $ $

190 $ 399 $ 7 $ 4 $ 0 $ $

73 $ 73 $ 7 $ 3 $ 4 $ 1 $

89,707 $ 99,540 $ 2,298 $

1,761,188 2,172,176 45,604

[.l] (.l] [.l]


11.41% 12.76% 0.25%

10.52% 13.21% 0.28%

14.75% 15.44% 0.76% 0.00% 0.00% 0.00% 15.54% 15.58% 0.61%

0.00% 37.40% 0.00%

3.45% 48.28% 3.45%

17.13% 8.41% 0.29% 0.74% 0.05% 0.00%

2.58% 0.30% 0.02% 0.67% 0.08% 0.00%

5.61% 1.11% 0.01% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 17.44% 36.63% 0.66% 0.76% 0.02% 0.00% 1.49% 1.50% 0.14%

5.26% 6.37% 1.45%


Workpaper REV 11-19R

Page [.2]

Rate 626 Rate 632 Rate 633 Rate 634

65,726 171,373 169,723 140,530

422,429 $ 1,330,934 $ 1,274,422 $ 1,020,033 162,374 $ 511,585 $ 489,863 $ 392,081

584,802 $ 1,842,519 $ 1,764,285 $ 1,412,114

20,438 $ 53,289 $ 52,776 $ 43,699

4,747 $ 14,955 $ 14,320 $ 11,462

549 $ 385 $ 92 $ $ $ $

3,773 $ $ $ 209 $ 1,046 $ 977 $ 209

86 $ 86 $ 22 $ 352 $ $ $

5 $ $ $ 172 $ 0 $ 0 $

1 $ 0 $ 0 $ 30 $ 82 $ 42 $ 30

$ $ $ $ $ $

168 $ 28 $ 16 $ $ $ $

25 $ 39 $ 40 $ 28

2 $ 2 $ 2 $ 30,556 $ 69,914 $ 68,287 $ 55,437

681,085 2,083,806 2,002,295 1,608,082

[.11 1.11 [.lj [,1]

Rate 626 Rate 632 Rate 633 Rate 634

4.03% 10.50% 10.40% 8.61% 4.14% 13.06% 12.50% 10.01% 4.23% 2.97% 0.71% O.CX)% 0.00% 0.00% 0.00% 0.00% 4.17% 0.00% 0.00% 0.00% 4.58% 22.90% 21.37% 4.58%

13.79% 13.79% 3.45% 0.00% 3.42% 0.00% 0.00% 0.00%

0.02% 0.00% 0.00% 0.00% 0.57% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.26% 0.71% 0.37% 0.26% 0.00% 0.00% 0.00% 0.00%

0.00% 0.00% 0.00% 0.00% 15.44% 2.60% 1.45% 0.71% 0.00% 0.00% 0.00% 0.00% 0.51% 0.80% 0.82% 0.58%

2.35% 3.19% 2.65% 1.54%

Northern Indiana Public Service Company LLC Allocation of RTO Revenue in base Rates


I 557.RTO I MARKET NON-FUEL UPLIFT CHARGES 2,111 22 1,010

LOAD DISPATCHING $ 16,800 $ 154 $ 10,143 $ MISO STUB PERIOD EXPENSES $ 6,458 $ 59 $ 3,899 $ Subtotal $ 23,258 $ 213 $ 14,042 $

928 I REGULATORY COMMISSION EXPENSE

F _PRODU_GEN_CP $ 656 $ 7 $ 314 $ F _TRANS_TRANS_12CP $ 189 $ 2 $ 114 $ F _STRAN_SUB_NCP $ 98 $ 0 $ 34 $ F _RAILS_RR_DIR $ $ $ 535 $ F _DSTPR_DJST_NCP $ 717 $ 1 $ $ F_TRANS_STAT_TRAN $ $ $ $ F _STRAN_STAT_SBTRN $ $ $ $ F _DSTSC_SEC_NCP12 $ 65 $ 0 $ $ F _DSTSC_WEIGHTSNDCST $ 29 $ 0 $ 0 $ F _CUSTS_XFRS $ 151 $ 0 $ $ F _CUSTS_SERV $ 43 $ 0 $ $ F _CUSTS_METERS $ 52 $ $ $ F _CUSTS_DSKDWN $ $ $ $ F _CUSTS_STTRLGT $ $ $ $ F _cussv _MANMTREAD $ 4 $ $ 7 $ F _cussv _AMRMTREAD $ 1 $ $ $ F _CUSSV_RECCOLLEC $ 5 $ 0 $ 3 $ F _CUSSV_INFO_SERV $ 0 $ 0 $ 0 $

$ 2,011 $ 11 $ 1,006 $

Total 27,379 246 16,059

i.ll 111 I 11 Allocators Rate 641 Rate 642 Rate 644

F _pRODU_GEN_CP 0.13% 0.00% 0.06% F _TRANS_TRANS_12CP 0.16% 0.00% 0.10% F _STRAN_SUB_NCP 0.75% 0.00% 0.26% F _RAILS_RR_DIR 0.00% 0.00% 100.00% F _DSTPR_DIST_NCP 0.79% 0.00% 0.00% F_TRANS_STAT_TRAN 0.00% 0.00% 0.00% F _STRAN_STAT_SBTRN 0.00% 0.00% 0.00% F _DSTSC_SEC_NCP12 0.63% 0.00% 0.00% F _DSTSC_WEIGHTSNDCST 0.14% 0.00% 0.00% F _CUSTS_XFRS 0.50% 0.00% 0.00% F _CUSTS_SERV 0.17% 0.00% 0.00% F _CUSTS_METERS 0.45% 0.00% 0.00% F _CUSTS_DSKDWN 0.00% 0.00% 0.00% F _CUSTS_STTRLGT 0.00% 0.00% 0.00% F _CUSSV_MANMTREAD 0.40% 0.00% 0.61% F _cussv _AMRMTREAD 0.15% 0.00% 0.00% F _cussv _RECCOLLEC 0.11% 0.00% 0.05% F _CUSSV_JNFO_SERV 0.51% 0.13% 0.13%


491

13,677 $ 3,504 $ 3,279

5,257 $ 1,347 $ 1,260

18,934 $ 4,851 $ 4,539

$ 153 $ 154 $ 39 $ 37

65 $ 4 $ 15

$ $ 478 $ 30 $ 112

$ $ $ $

86 $ 6 $ 21

675 $ 14 $ 161 38 $ 1 $ 20

12 $ 0 $ 15

$ $ $ $ 1,099

5,377 $ 109 $ $ $ $ $

$ $

$ $ 6,886 $ 355 $ 1,480

25,820 5,697 6,019

l.l] 1.11 [.LI Rate 650 Rate 655 Rate 660

0.00% 0.03% 0.00%

0.13% 0.03% 0.03%

0.50% 0.03% 0.12% Q.(X)% 0.00% 0.00% 0.63% 0.03% 0.12% Q.(X)% 0.00% 0.00% 0.00% 0.00% 0.00%

0.84% 0.05% 0.20% 3.30% 0.07% 0.79% 0.13% 0.00% 0.07%

0.05% 0.00% 0.06% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00% 98.02% 1.98% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Rider 676

$ $

$ $

$ $

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

Rider 676

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Workpaper REV 11~19R

Page [.2]

Interdepartmental Off System

6,108

34,545 13,278 47,824

1,899 $ 388 $

82 $ $

604 $ $

$ 62 $

2 $ 10 $

2 $ 2 $

$ $ $

0 $ $ $

3,051 $

56,983 l.lj

Interdepartmental Off System

0.37% 0.00% 0.34% 0.00% 0.63% 0.00% 0.00% 0.00% 0.67% 0.00% 0.00% 0.00% 0.00% 0.00%

0.60% Q.(X)%

0.01% 0.00% 0.03% 0.00% 0.01% 0.00% 0.02% 0.00%

0.00% 0.00%

0.00% 0.00%

0.00% 0.00% 0.01% 0.00% 0.00% 0.00%

0.00% 0.00%


Line

No.

2

3

4

5





Workpaper REV lA-1955

Page [.1]

This pro forma adjustment decreases the twelve months ending December 31, 2019 operating revenue to reflect changes in industrial fuel based on the new service structure.


Rate732

Rate 733

Rate734

Description

A

Decrease in Proforma Twelve Months Ending December 31, 2019 Operating Revenue

Adjustment

B

Amount

Page

Reference

C

$ (26,406,298) [.2]

(11,018,901) [.2]

(46,205,602) [2J

D

REV 1A-19SS $ (83,630,802) [21


Northern Indiana Public Service Company, LLC New Service Structure Industrial Fuel Proforma

Forward Test Year, 2019

Line No.

1

2

3

4

Rate

A

Rate 732

Rate 733

Rate 734 Total

New Rate 830

Forecast Estimate

kWh kWh

B C

1,888,838,716 147,827,991

1,493,743,681 551,006,998

2,162,295,201

5,544,877,597 698,834,989

New Rate 831

Estimate

kWh

D

715,563,237

514,834,816

367,972,560

1,598,370,613

Difference

kWh

E

(B-C-D)

1,025,447,487 [,3]

427,901,866 [.3]

1,794,322,641 [3]

3,247,671,994 i '•l - ,)"

Workpaper REV 1A-19SS

Page [.2]

Forecast Fuel Total Adjustment

($/kWh) ($)

F G

(E*F)

$ 0.025751 $ 26,406,298 j1 J

$ 0.025751 $ 11,018,901

$ 0.025751 $ 46,205,602 1

$ 83,630,802 j

Northern Indiana Public Service Company, LLC New Service Structure Industrial Fuel Proforma

Forward Test Year, 2019


Workpaper REV 1A-19SS

Page [.3]

LARGE INDUSTRIAL CUSTOMER ENERGY DATA- by customer

2019 Rate 2019 2019 2019

Old Rate New

Customer Code 732/733/734 Rate 830 / 831 Rate 830 / 831 Rate 830 / 831

Line No. Description Rate Forecasted Firm Energy Curtailable Total Energy

Sales (kWh) (kWh) Energy (kWh) (kWh)

A B C D E F G

(E+F) 1 Rate 732 Rate 830 Customer AF 34,250,000 34,250,000 0 34,250,000

2 Rate 732 Rate 831 Customer AG 1,229,727,200 574,089,485 655,637,715 1,229,727,200

3 Rate 733 Rate 831 Customer P 175,178,350 175,178,350 0 175,178,350

4 Rate 733 Rate 830 Customer AK 149,839,900 149,839,900 0 149,839,900

5 Rate 732 Rate 830 Customer AL 39,899,016 39,899,016 0 39,899,016

6 Rate 732 Rate 830 Customer 0 31,380,000 31,380,000 0 31,380,000

7 Rate 732 Rate 830 Customer AM 20,874,400 20,874,400 0 20,874,400

8 Rate 733 Rate 830 Customer AN 51,082,992 51,082,992 0 51,082,992

9 Rate 733 Rate 830 Customer Q 92,128,210 92,128,210 0 92,128,210

10 Rate 732 Rate 831 Customer AO 376,706,525 75,557,037 301,149,488 376,706,525

11 Rate 733 Rate 830 Customer AP 167,155,896 167,155,896 0 167,155,896

12 Rate 734 Rate 831 Customer AQ 2,162,295,201 367,972,560 1,794,322,641 2,162,295,201

13 Rate 733 Rate 830 Customer AR 90,800,000 90,800,000 0 90,800,000

14 Rate 732 Rate 830 Customer AS 21,424,575 21,424,575 0 21,424,575

15 Rate 732 Rate 831 Customer AT 134,577,000 65,916,715 68,660,285 134,577,000

16 Rate 733 Rate 831 Customer AT 767,558,333 339,656,466 427,901,866 767,558,333

17 (Lines 1 through 16) Rate 830 and 831 TOTAL 5,544,877,597 2,297,205,603 3,247,671,994 5,544,877,597

18 (Line 17) Curtailable Energy 3,247,671,994 kWh

19 2019 Fuel Rate 0.025751 $/kWh 20 (Line 18 • Line 19) 2019 Fuel Cost $83,630,802 $

AGGREGATE DATA {INCLUDED IN ABOVE) - by customer

2019 Rate 2019 2019 2019

Old Rate New

Customer Code 732/733/734 Rate 830 / 831 Rate 830 / 831 Rate 830 / 831

Line No. Description Rate Forecasted Firm Energy Curtailable Total Energy


21 Rate 732 Rate 831 Customer AH 785,750,802 22 Rate 732 Rate 831 Customer Al 118,823,492 23 Rate 732 Rate 831 Customer AJ 325,152,905 24 Rate 733 Rate 831 Customer AU 767,558,333 339,656,466 427,901,866 767,558,333

25 Rate 732 Rate 831 Customer AV 33,000,000 0 33,000,000 33,000,000

26 Rate 732 Rate 831 Customer AW 101,577,000 65,916,715 35,660,285 101,577,000

LARGE INDUSTRIAL CUSTOMER ENERGY DATA- by rate

2019 Rate 2019 2019 2019

Line No. Description Rate 732/733/734 Rate 830 / 831 Rate 830 / 831 Rate 830 / 831

Forecasted Firm Energy Curtailable Total Energy


27 Current Forecasted Rates

28 Rate 732 3,253,142,915 29 Rate 733 2,261,302,013

30 Rate 734 2,162,295,201

31 (Line 28 + Line 29 + Line 30) Total 7,676,740,129

32 Rate 830

33 Rate 732 147,827,991 0 147,827,991

34 Rate 733 551,006,998 0 551,006,998

35 Rate 734 0 0 0

36 (Line 33 + Line 34 + Line 35) Total 698,834,989 0 698,834,989

37 Rate 831

38 Rate 732 715,563,237 1,025,447,487 [ 1,741,010,725

39 Rate 733 514,834,816 427,901,866 942,736,683

40 Rate 734 367,972,560 1,794,322,641 2,162,295,201

41 (Line 38 + Line 39 + Line 40) Total 1,598,370,613 3,247,671,994 4,846,042,608

42 (Line 36 + Line 41) Rate 830 and 831 TOTAL 2,297,205,603 3,247,671,994 5,544,877,597





Workpaper REV 1B-19SS

Page [.1]

This proforma adjustment decreases the twelve months ending December 31, 2019 operating revenue to reflect the removal of Backup and Maintenance revenues based on the new service structure.

Line

No.


2 Rate 732

3 Rate 733

Description

A

4 Decrease in Proforma Twelve Months Ending December 31, 2019 Operating Revenue

Adjustment

B

REV 1B-19SS

Page

Amount Reference

C D

$ (2,480,045) [.3]

(519,955) [.3)

$ (3,000,000) [.3]


Revenue: Backup and Maintenance


Line Cost

No. Segment Object Description

1 Backup and Maintenance

2 Backup and Maintenance Total

Petitioner's Confidential Exhibit No. 20-S2 (RedacL 1

of 887

Workpaper REV 1B-19SS

Page [.2]

Twelve Months Ended

December 31, 2017

$ 7,952,668

-$ 7,952,668 [.3]

Northern Indiana Public Service Company LLC Revenue:Backup and Maintenance Budget December 31, 2017, 2018 and 2019

Line No.

2

3

Descri_etion

Backup and Maintenance - Rate 732

Backup and Maintenance - Rate 733

Total

$

$

Petitioner's Confidential Exhibit No. 20-S2 (Redac. ;

Actual 2017 2018

6,394,103 $ 2,480,045

1,558,565 _ 519,955

7,952,668 [.2] $ 3,000,000

of 887

Workpaper REV 1 B-19SS

Budget

$

$

Page [.3]

2019

2,480,045 [.1]

519,955 [.1]

3,000,000 [.1]

Line

No.


Workpaper REV 2 Page [.1]


This proforma adjusts the twelve months ended December 31, 2017 operating revenue to reflect budgeted changes for the twelve months ending December 31, 2018 and December 31, 2019, and then removes capacity purchases from the twelve months ending December 31, 2019 for ratemaking purposes.

Description Adjustment Amount

A B C

2017 Capacity Purchases Revenue $

Page

Reference

D

[.2]

2 2018 Budgeted Capacity Purchases Revenue

3 lncrease/(Decrease) in Historical Base Period 2017 to Forward 2018 Period

4 Capacity Purchases Revenue - Budgeted Jan-Dec 2018

5 2019 Budgeted Capacity Purchases Revenue

6

7

8

9 10 11

12

lncrease/(Decrease) in Forward 2018 Period to Forward 2019 Test Year

Capacity Purchases Revenue - Budgeted Jan-Dec 2019

2019 Ratemaking Capacity Purchases Revenue


Proforma to Remove Capacity Purchases Revenue 2019 Ratemaking lncrease/(Decrease)

2019 Ratemaking Capacity Purchases Revenue

REV 2-18

REV 2-19

REV 2-19R

462,000

$ 462,000

1,038,000

$ 1,500,000

(1,500,000)

$ (1,500,000)

$

[.2]

[.2]

[.2]

Northern Indiana Public Service Company LLC Revenue: Capacity Purchases Budget December 31, 2017, 2018 and 2019

Line

No. Description

Actual

2017 2018

$ $ ____ .;.___ 462,000


of 887

Budget

2019

$ 1,500,000 $


2019R

1

2

Capacity Purchases

Capacity Purchases $ - [.1] $ 462,000 [.1], [.3] $ 1,500,000 [.1 ], [.3] $ (.1] ====


Workpaper REV 2

Page [.3]

Northern Indiana Public Service Company LLC Revenue: Capacity Purchases

Budget Detail for 2018 and 2019

Month 2018 TOTAL 2019 TOTAL

1 January $ $ 125,000 2 February 125,000 3 March 125,000 4 April 125,000 5 May 125,000 6 June 66,000 125,000 7 July 66,000 125,000 8 August 66,000 125,000 9 September 66,000 125,000

10 October 66,000 125,000 11 November 66,000 125,000 12 December 66,000 125,000 13 Total $ 462,000 [.2], [.4] $ 1,500,000 [.2], [.4]



Northern Indiana Public Service Company LLC Revenue: Capacity Purchases Budget Calculation for 2018 and 2019

Line No. 2018 2019

1 RFP Capacity 2 capacity shortfall estimate 50 90

3 max cost per MW - Day $ 33 $ 60

4 days 365 365 5 Annual Cost in $M (Line 2 * Line 3 * Line 4) $ 0.6 $ 2.0

6 M ISO Auction Capacity 2018 2019

7 capacity shortfall estimate 10

8 cost per MW - Day $ $ 60

9 JUN - DEC Current Year 181 181 10 JUN - DEC Current Year $M (Line 7 * Line 8 * Line 9) $ $ 0.1

11 JAN - MAY Forward Year 184 184 12 JAN - MAY Current Year $M $ $

13 Annual Cost in $M (Line 5 + Line 10 + Line 12) $ 0.6 $ 2.1

14 Expense 0.4 [.3] $ 1.5 [.3]

Line

No.

2

3

4

5

6

7

8

9

10

11

12



Northern Indiana Public Service Company LLC Pro forma Adjustment to Operating Revenue Twelve Months Ending December 31, 2019

This proforma adjusts the twelve month ended December 31, 2017 operating revenue for changes in the Environmental Cost Recovery (ECR) tracker for the twelve months ending December 31, 2018 and December 31, 2019, and increases budgeted December 31, 2019 ECR revenue based on the most recent forecast.


A B C

2017 ECR Revenue $ 88,725,145

2018 Budgeted ECR Revenue

lncrease/(Decrease) in Historical Base Period 2017 to Forward 2018 Period REV 3-18 (47,013,012)

ECR Revenue - Budgeted Jan-Dec 2018 $ 41,712,133

2019 Budgeted ECR Revenue

lncrease/(Decrease) in Forward 2018 Period to Forward 2019 Test Year REV 3-19 (793,633)

ECR Revenue - Budgeted Jan-Dec 2019 $ 40,918,500

2019 Ratemaking ECR Revenue

Ratemaking Adjustments Pro Forma adjustment to Increase ECR Revenue for Ratemaking based on most recent forecast REV 3-19R 679

2019 Ratemaking lncrease/(Decrease) $ 679

2019 Ratemaking ECR Revenue $ 40,919,179

Page

Reference

D

[.2]

[.3]

[.3]

Pl


Revenue: ECR Tracker


Line

No, Se_g_ment Descri.E_tion

ECR Expense Tracker

ECR Capital Tracker

Grand Total

January February

7,231,954 $ 6,566,058 $

2,675,193 2,419,352

9,907,148 $ 8,985,410 $

2017


6,671,321 $ 6,566,351 $ 4,784,973 $ 5,294,934 $

2,420,605 2,387,182 2,054,284 2,202,787

9,091,926 $ 8,953,533 $ 6,839,258 $ 7,497,722 $

July

5,739,611

2,372,210

8,111,821

Petitioner's Confidential Exhibit No. 20-S2 (RedaL J


$ 5,412,840 $ 5,170,944 $ 4,953,446 $

2,190,135 2,123,823 2,C68,515

$ 7,602,975 $ 7,294,767 $ 7,014,962 $

November

1,650,295

2,(!36,487

3,686,782

of 887

December

1,60'J,914

2,077,:527

3!.738~841

Workpaper REV 3

Page[.Z]

Twelve Months Ended

December31.!.2017

61,700,643

27,018,501

88,725,145 [.1] [,3]

Northern Indiana Public Service Company LLC Revenue: ECR Tracker Budget December 31, 2017, 2018 and 2019

Line No. Description

1 ECR Expense Tracker 2 ECR Capital Tracker

3 ECR Revenue

$

$

ECR Revenue per FINPLAN $

Actual 2017 62,488,354 26,237,627

88,725,981 [.6], A

88,725,981 A 4 5

6

88.7?5,145 Per PeopleSoft __ , _ [.2]

7 8

9

Variance $ (836)

RECLASS 1: Interdepartmental ECR Tracker budget revenue to REV 8

Off-System Sales ECR Tracker budget revenue to REV 9

$

$

$

Petitioner's Confidential Exhibit No. 20-S2 (Redac\. 1

of 887

Budget 2018 21,354,322 20,708,416

42,062,738 [.4], [.5], [.6]

(132,499) [. 51 (218,106)_ [.5]

41,712,133 [.1]

$

$

$

2019 22,173,478 19,082,152


Ratemaking 2019R

41,255,630 [.4], [.5], [.6] $ 41,256,149 [.5]

(128,927) [.51 (208,203) [.5]

40,918,500 [.1]

(134,434) [.5]

(202,53_~ [.5]

$ 40,919,179 [.1]

Footnote 1: ECR Tracker revenue related to Interdepartmental and Off-System Sales budget revenue is reclassed to each corresponding

adjustment in order to match actual dollar amounts with budgeted dollar amounts.


Workpaper REV 3

Page [.4]



December 31, 2018 and 2019

Sub Docket Number ECR30 ECR 31 ECR32 ECR33 ECR34

Test Period Start 1/1/2017 7/1/2017 1/1/2018 7/1/2018 1/1/2019

Test Period End 6/30/2017 12/31/2017 6/30/2018 12/31/2018 6/30/2019

Filing Date 8/1/2017 2/1/2018 8/1/2018 2/1/2019 8/1/2019

Line Recovery Start 11/1/2017 5/1/2018 11/1/2018 5/1/2019 11/1/2019

No. Recovery End 4/30/2018 10/31/2018 4/30/2019 10/31/2019 4/30/2020

A B D G

Current Plan Gross Plant 276,472,119 276,472,119 276,472,119 276,472,119 276,472,119

Current Plan U7 SCR Catalyst 3rd Layer Adjustment (In accordance with ECR-21 Order) (560,004) (560,004) (560,004) (560,004) (560,004)

Current Plan U14 SCR Catalyst 1st layer Adjustment (In accordance with ECR-21 Order) (1,090,846) (1,090,846) (1,090,846) (1,090,846) (1,090,846)

4 Current Plan Accumulated Depreciation (20,320,327) (27,152,845) (33,985,363) (40,817,881) (47,650,399)

Current Plan Net Plant 254,500,941 247,668,423 240,835,906 234,003,388 227,170,870

Current Plan Weighted Average Cost of Debt 1.61% 1.66% 1.77% 1.72% 1.71%

Current Plan Weighted Average Cost of Equity 4.89% 4.79% 4.61% 4.69% 4.60%

8 Current Plan WACC 6.50% 6.45% 6.38% 6.41% 6.31%

Current Plan Annual Return Requirement 16,542,561 15,974,613 15,365,331 14,999,617 14,334,482

10 Current Plan Semi-Annualized 50% 50% 50% 50% 50%

11 Current Plan Semi-Annual Return Requirement 8,271,281 7,987,307 7,682,665 7,499,809 7,167,241

12 Current Plan Revenue Conversion Factor- Debt 1.016493 1.016493 1.016471 1.016471 1.016430

13 Current Plan Revenue Conversion Factor- Equity 1.368223 1.368223 1.366982 1.366982 1.363306

14 Current Plan Total Revenue Conversion Factor 1.281102 1.277700 1.269740 1.272929 1.269303

15 Current Plan Semi-Annual Revenue Requirement Adjusted for Taxes 10,596,356 10,205,384 9,754,987 9,546,725 9,097,402

16 Current Plan Depreciation Expense 6,840,489 6,832,518 6,832,518 6,832,518 6,832,518

17 Current Plan O&M Expense 2,726,342 3,618,434 3,951,781 3,951,781 4,768,638

18 Current Plan PUF & URT Expense 144,574 157,953 162,991 162,991 175,336

19 Current Plan Return of Expense Revenue Requirement 9,711,405 10,608,904 10,947,290 10,947,290 11,776,492

20 Current Plan Subtotal Semi-Annual Revenue Requirement 20,307,760 20,814,288 20,702,277 20,494,014 20,873,894

21 Current Plan Prior Period Variances 1,342,033

22 Current Plan Total Revenue Requirement Adjusted for Prior Period Variances 21,649,793 20,814,288 20,702,277 20,494,014 20,873,894

23 Current Plan Model Revenue Timing 21,649,793 20,814,288 20,702,277 20,494,014 20,873,894

24 2017 2018 2019 2020 Total

25 ECR 30 Model Revenue Timing 7,341,065 14,308,728 21,649,793

26 ECR 31 Mode! Revenue Timing 20,814,288 20,814,288


28 ECR 33 Model Revenue Timing 20,494,014 20,494,014


30 Total 7,341,065 42,062,738 41,255,630 13,874,834 104,534,266

[.3] [.3]




ERC Tracker Budget Support

Line 2018

No. Rate ECR

A B

1 711 $ 11,148,834

2 720 23,730

3 721 5,241,097

4 722 34,111

5 723 4,289,878

6 724 5,222,233

7 725 174,952

8 726 2,170,497

9 732 4,450,505

10 733 4,852,403

11 734 3,660,961

12 741 82,104

13 742 2,819

14 744 53,470 15 750 224,569

16 755 23,123

17 760 56,848

18 lnterdpt 132,499 [.3]

19 Off System 218,106 [.3]

20 Total $ 42,062,738 [.3]

Workpaper REV 3

Page [.5]

2019 2019R

ECR ECR

C D

$ 10,861,500 $ 11,249,057

23,390 25,233

5,095,657 5,132,137

33,220 35,329

4,223,735 4,389,147

5,133,720 5,382,088

171,804 185,992

2,103,145 2,409,588

4,384,763 4,718,969

4,829,745 2,980,710

3,628,373 3,967,305

79,891 83,559

2,732 2,724

52,277 54,939

217,010 222,696

22,473 23,371

55,065 56,336

128,927 [.3] 134,434 [.3]

208,203 [.3] 202,536 [.3]

$ 41,255,630 [.3] $ 41,256,149 [.3]


"'' GAAP Actual

Final NIPSCO Electric

""' FY2017

No, Subcomponent TotalYear Tracker Revenue DSM Revenue lnterdepartment MVP Tracker Transmission

A B C D E F G

1 RetalRe,,aiue $ 1,745,868,504 $ (113,848,760) $ (13,781,831) $ (54,880,957) 2 ~a:::ityPurcha;e; 3 ECRTrad<Er 88,725,981

4 FMCTrad<Er {166.499) 5 TDSCTrad<Er 5,358,990

6 RTOTrad<Er 19,930,288 7 DSl'\Re,,aiue 18,244,402

8 I nta"depattrnait 5'.les 3,587,866

9 Off Sjstan 5'.les P&L 724,297

10 MVPTrad<Er 59,196,579 11 Trc11smi:SSon 14,486,195 (3,345)

12 487Forfeita:lDiscounts 4,281,935

13 488Misc.Sa"viooRe.raiue 940,492

14 493RaitRe1mue 2,394,616 15 Re,,,aiue495 17,634,034 (4,462,571) (4,315,623) 3,345

16 Danand Response Rerouroo 17 GroosRe.raiue $ 1,786,330,072 $ $ $ 3,587,866 $ $

18 CosofGas-'Fu€1 492,711,296 3,587,866

19 NetRe.raiue $ 1.293,618,776 $ $ $ $ $

Forfeited MISO Discounts Revenue

H

$(5,176,016) $

(127,909)

127,909 5,176,016

$ $ $

$ $ $

Deferred

J

5,291,794

(5,291,794)


Demand

Response

Resource GAAPONLY FINPLAN Detail Difference

K L M=BthruL N=O•M

$ 1,411,875 $ 1,564,884,610 $ 487 $

88,725,981 (.3) (836) {166.499)

5,358,990 (1) 19,930,288

18.244,402 350 3,587,866

724,297

59,196,579 14,482,850 4,154,025

940.492 2,394,616

(3,383,524) 5,467,792.

3,383,524 3,383,524

$ $ 1,411,875 $ 1,791,329,813 $ $

496,299,162

$ $ 1,411,875 $ 1,295,030,652 $

Revenue

Module

0

1,564,885,097

88,725,145 (166,499)

5,358,989 19,930,288

18,244,752 3,587,866

724,297 59,196,579

14,482,850 4,154,025

940,492

2,394,616 5,487,792 3,383,524

1,791,329,8131

496,299,162 I 1,295,030,652

of 887

N,t

GAAP

AFP

Anal NIPSCO Electrlc

FY2018

TotalYear

p

$ 1,509.208,995 462,000

42,062,738 [.3]

7,536,671

23,289,137 26,224,892

16,158,929 2,979,921 4,741,390

65,492,914 14,128,404

4,017.218 787.251

2,400,000

$ 1,719,490,460

481,590,258

$ 1,237,900,203

Net

GAAP

AFP

Fina!

WorkpaperREV3

Page(.61

NIPSCO Electric FY2019

TotalVear

Q

$ 1,520,058,564

1,500,000 41,255,630 {,3]

23,006,218 38,117,551

30,640,592 21,139,310 2,983,185

4,741,390 71,475,879

14,199,538 4,017.218

807,302

2,400,000

$ 1,776,342,376

486,393,871

$ 1,289,948,505

Line

No.

2

3

4

5

6

7

8

9

10

11

12




This proforma adjusts the twelve month ended December 31, 2017 operating revenue for growth in the Federally Mandated Cost Adjustment (FMCA) tracker for the twelve months ending December 31, 2018 and December 31, 2019, and decreases budgeted December 31, 2019 FMCA revenue based on the most recent forecast.

Page


A B C D

2017 FMCA Revenue $ (166,499) [.2]

2018 Budgeted FMCA Revenue

lncrease/(Decrease) in Historical Base Period 2017 to Forward 2018 Period REV 4-18 7,687,885

FMCA Revenue - Budgeted Jan-Dec 2018 $ 7,521,386 [.3]

2019 Budgeted FMCA Revenue

lncrease/(Decrease) in Forward 2018 Period to Forward 2019 Test Year REV 4-19 15,437,480

FMCA Revenue - Budgeted Jan-Dec 2019 $ 22,958,866 [.3]

2019 Ratemaking FMCA Revenue

Ratemaking Adjustments Pro Form a adjustment to Increase FMCA Revenue for Ratemaking based on most recent forecast REV 4-19R (6,827)

2019 Ratemaking lncrease/(Decrease) $ (6,827)

2019 Ratemaking FMCA Revenue $ 22,952,039 [.3]


Revenue: FMCA Tracker


Line

No, Segment Description

1 E FMCAExpenseTracker

2 E FMCA Capital Tracker

FMCAURT

Grand Total

January February

(13,177) $ (15,470) $ 181 134

647 {346)

{12,349) $ (15,682) $

2017


(15,712) $ (15,310) $ {14,612) $ (17,251) $ 119 161 242 163

(401) (399) (433) (402)

(15,994} $ (15,548) $ (14,803) $ (17,490) $


of 887

July August September

(19,047) $ (12,544) $ (11,176) $ 206 34 49

{427) [704) [629)

{19,268) $ (13,213) $ (11,757) $

October November

(10,158} $ (9,234.43)

66 $ 88.27

[603) $ {544.50)

{10,695) $ (9,691)

Workpaper REV 4

Page[.Z}

Twelve Months Ended

Decem~ December 31.!. 2017

{9,540.93) $ (163,233)

105.29 $ 1,549

{574.15) $ (4,815)

(10,010) (166,499) [.JJ (.3]

Northern Indiana Public Service Company LLC Revenue: FMCA Tracker Budget December 31, 2017, 2018 and 2019

Line No.

1 2

3

4

5

6

7

8

Descrip_tion FMCA Expense Tracker

FMCA Capital Tracker

$

FMCA Revenue $

FMCA Revenue Budget $

Per PeopleSoft _

Variance $

Actual 2017

(168,048)

1,549

(166,499) [.6], A

(166,499) A

(166,499) [.2] (0)

Per FMCA Model

$

$

Variance $

Per the Plan 9

10 11

RECLASS 1: Interdepartmental FMCA Tracker budget revenue to REV 8

$


Budget 2018

4,593,652 $ 2,943,019

7,536,671 [.6], B $

7,538,051 [.4], [.5] 1,379 $

7,536,671 B

(15,285) [.5] 7,521,386 [.1 l $

2019 11,249,631 11,756,587

23,006,218 [.6], C

23,024,889 [.4], [.5] 18,671

23,006,218 C

(47,352) [.5] 22,958,866 [.1 l

Workpaper REV 4 Page (.3]

Ratemaking 2019R

$ 23,029,524 [.5], D

23,029,524 D

(77,485) [.5] $ 22,952,039 [.1 l

Footnote 1: FMCA Tracker revenue related to Interdepartmental budget revenue is reclassed to the corresponding adjustment

in order to match actual dollar amounts with budgeted dollar amounts.


Workpaper REV 4

Page [.4]



December 31, 2018 and 2019

Sub Docket Number FMCA 7 FMCA8 FMCA9 FMCAl0 FMCA 11

Capital Test Period Start 10/1/2016 4/1/2017 10/1/2017 4/1/2018 10/1/2018

Capital Test Period End 3/31/2017 9/30/2017 3/31/2018 9/30/2018 3/31/2019

Expense Test Period Start 8/1/2017 2/1/2018 8/1/2018 2/1/2019 8/1/2019 Expense Test Period End 1/31/2018 7/31/2018 1/31/2019 7/31/2019 1/31/2020

Reconciliation In FMCA9 FMCA 10 FMCA 11 FMCA12 FMCA 13

Filing Date 4/25/2017 10/31/2017 4/30/2018 10/31/2018 4/30/2019

Line Recovery Start 8/1/2017 2/1/2018 8/1/2018 2/1/2019 8/1/2019

No. Recovery End 1/31/2018 7/31/2018 1/31/2019 7/31/2019 1/31/2020 A B C D G

Current Plan Gross Plant 4,430,255 101,329,985 155,980,412 201,837,151

2 Current Plan Accumulated Depreciation (19,434) (52,043) (1,637,171)

3 Current Plan Net Plant 4,430,255 101,310,SSl 155,928,369 200,199,980

4 Current Plan Weighted Average Cost of Debt 1.65% 1.68% 1.61% 1.74% 1.69%

5 Current Plan Weighted Average Cost of Equity 4.85% 4.87% 4.84% 4.66% 4.68%


7 Current Plan Annual Return Requirement 290,182 6,534,531 9,979,416 12,752,739


Current Plan Semi-Annual Return Requirement 145,091 3,267,265 4,989,708 6,376,369

10 Current Plan Revenue Conversion Factor- Debt 1.016321 1.016485 1.016471 1.016471 1.016430

11 Current Plan Revenue Conversion Factor-Equity 1.367992 1.368213 1.366982 1.366982 1.363306

12 Current Plan Total Revenue Conversion Factor 1.277999 1.279490 1.271687 1.271278

13 Current Plan Semi-Annual Revenue Requirement Adjusted for Taxes 185,426 4,180,434 6,345,346 8,106,136

14 Current Plan Post In-Service Carrying Costs Adjusted for Taxes 31,686 4,057 1,091,066

15 Current Plan Subtotal Capital Revenue Requirement (100%) 185,426 4,212,120 6,349,403 9,197,202

16 Current Plan Depreciation Expense 144,212 561,344 3,106,562 3,162,041

17 Current Plan O&M Expense 1,535,125 4,235,637 3,990,566 3,996,185

18 Current Plan Property Tax Expense 2,093 12,561 12,566

19 Current Plan PUF & URT Expense 25,355 72,497 107,454 108,377

20 Current Plan Return of Expense Revenue Requirement (100%) 1,704,693 4,871,572 7,217,142 7,279,169

21 Current Plan Subtotal Semi-Annual Revenue Requirement (100%) 1,890,118 9,083,692 13,566,54S 16,476,371

22 Current Plan Less: Deferred Revenue Requirement - Capital (20%) (37,085) (842,424) (1,269,881) (1,839,440)

23 Current Plan Less: Deferred Revenue Requirement - Expense (20%) (340,939) (974,314) (1,443,428) (1,455,834)

24 Current Plan Less: Deferred Revenue Requirement - Total (20%) (378,024) (1,816,738) (2,713,309) (3,295,274)

25 Current Plan Adjusted Semi-Annua! Revenue Requirement - Capital (80%) 148,341 3,369,696 5,079,522 7,357,762

26 Current Plan Adjusted Semi-Annual Revenue Requirement - Expense (80%) 1,363,754 3,897,258 5,773,713 5,823,335

27 Current Plan Adjusted Semi-Annual Revenue Requirement• Total (80%) 1,512,09S 7,266,954 10,853,236 13,181,097

28 Current Plan Prior Period Variances (622)

29 Current Plan Total Revenue Requirement Adjusted for Prior Period Variances 1,511,473 7,266,954 10,853,236 13,181,097

30 Current Plan Model Revenue Timing 1,Sll,473 7,266,954 10,853,236 13,181,097

31 2017 2018 2019 2020 Total

32 FMCA 7

33 FMCA8 1,511,473 1,511,473

34 FMCA9 6,026,578 1,240,376 7,266,954

35 FMCA 10 10,853,236 10,853,236

36 FMCA 11 10,931,278 2,249,819 13,181,097

37 Total 7,538,051 23,024,889 2,249,819 32,812,759

[.3] [.3]




FMCA Tracker Budget Support

Line 2018

No. Rate FMCA

A B

1 711 $ 2,049,933

2 720 4,533

3 721 764,140

4 722 5,801

5 723 839,584

6 724 885,002

7 725 50,353 8 726 310,695

9 732 1,141,162

10 733 831,129

11 734 609,795

12 741 9,460

13 742 94 14 744 7,588 15 750 7,339 16 755 4,187 17 760 1,971

18 lnterdpt 15,285

19 Off System

20 Total $ 7,538,051

2019

FMCA

C

$ 6,307,980

16,539

2,337,160

21,260

2,528,024

2,665,150

154,173

952,286

3,500,574

2,554,148

1,845,558

29,026

288

23,839

22,599

12,771

6,164

[.3] 47,352

[.3] $ 23,024,889

[.3]

(.3]

$

Workpaper REV 4

Page [.5]

2019R

FMCA

D

6,627,502

12,424

3,079,976

18,172

2,551,207

3,029,404

95,834

1,306,402

2,476,016

1,504,720

1,987,220

47,888

1,794

30,770

134,852

13,659

34,198

77,485 [.3]

$ 23,029,524 [.3]


Net

GAAP

Actu.il

Fln,11 NIPSCO Electric

Line FVZ017

No. Subcomponent Tota[Ye;,.r Tracker Revenue DSM Revenue lnterdepartment MVP Tracker Transmission

A • C D E F G

Re:cil Re;a,ue $ 1,745,868,504 $ (113,848,760) $ {13,781,831) $ (54,880,957)

2 Cepajty Purd11.19$

3 ECRTra::kEr 88,725,981

4 FMCTra::ka- (166,499)

TDSCTra::ker 5,358,990

RTOTra::kEr 19,930,288

7 DS'III Re,,,€f'lue 18,244,402

lnta-dEl),TimErltS3ES 3,587,866

Off~ErnS3€SP&L 724,297

10 MVPTra:kB" 59,196,579

11 Traim1is!:ion 14,486,195 (3.345)

12 487 Fafeite:l Discounts 4,281,935

13 488 Mis::. ServiceRe,,,a,ue 940,492

14 493 Rent Re;a,ue 2,394,616

15 Re,,,enue495 17,634,034 (4,462,571) (4,315,623) 3,345

16 DErnaidRe;p:xiseRe50l.lrce

17 Q'a:ERe.'€f'IU8 $ 1,786,330,072 $ $ $ 3,587,866 $ $

18 CoS:ofG:si'Fu8 492711296 3587866

19 NetRe;enue $ 1,~3618776 $ $ $ $ $

Forfeited MISO

Discounts Revenue

H

$ (5,176,016) $

(127,909)

127,909 5,176,016

$ $ $

$ $ $

Deferred

J

5,291,794

{5,291,794)


Demand

Response Revenue

Resource GAAP ONLY FINPlAN Detail Difference Module

K L M=Bthrul N=O•M 0

$ 1,411,875 $ 1,564,884,610 $ 487 $ 1,564,885,097

88,725,981 (836) 88,725,145

(166,499) [.3] (166,499)

5,358,990 (11 5,358,989

19,930,288 19,930,288

18,244,402 350 18,244,752

3,587,866 3,587,866

72.4,2.97 72.4,2.97 59,196,579 59,196,579

14,482,850 14,482,850

4,154,025 4,154,025

940,492 940,492

2,394,616 2,394,616

(3,383,524) 5,487,792 5,487,792

3 383 524 3383524 3383524

$ $ 1,411,875 $ 1,791,329,813 $ $ 1,791,329,813 I

496?99162 496 299152 I $ $ 1411875 $ 1 295,030 652 $ 1 295 030,65-? J

Net

GAAP

AFP

Final

NIPSCO Electric

FY2018

TotalYear

p

$ 1,509,208,995

462,000

42,002,738

7,536,671 [.3)

23,289,137

26,224,892

16,158,929

2,979,921

4,741,390

65,492,914

14,128,404

4,017,218

787,2.51

2,400,000

$ 1,719,490,460

481 590258

$ 1,237,900,203

Net

GAAP

AFP Final

Workpaper REV 4

P11geJ.6]

NIPSCO Electric

FV2019

TotalYear

Q

$ 1,520,058,564

1,500,000

41,255,630

23,006,218 [.3j

38,117,551

30,640,592

21,139,310

2,983,185

4,741,390

71,475,879

14,199,538

4,017,218

807,302

2,400,000

$ 1,776,342,376

486393871

$ 1,289,948,505

Line

No.




This proforma adjusts the twelve month ended December 31, 2017 operating revenue for growth in the Transmission, Distribution, and Storage System Improvement Charge (TDISC) tracker for the twelve months ending December 31, 2018 and December 31, 2019.

Description Adjustment

A B

2017 TOSIC Revenue $

Amount

C

5,358,989

Page

Reference

D

[.2]

2 2018 Budgeted TOSIC Revenue

3 lncrease/(Decrease) in Historical Base Period 2017 to Forward 2018 Period REV 5-18 17,823,493

4 TOSIC Revenue - Budgeted Jan-Dec 2018 $ 23,182,482 [.3]

5 2019 Budgeted TOSIC Revenue

6 lncrease/(Decrease) in Forward 2018 Period to Forward 2019 Test Year REV 5-19 14,766,326

7 TOSIC Revenue - Budgeted Jan-Dec 2019 $ 37,948,808 [.3]

Northern Indiana Public service Company LLC

Revenue: TOSIC Tracker


Line

No, Segment Description 1 E TOSIC Expense Tracker

TOSIC Capital Tracker TDSCURT

Grand Total

January

$ 21

21 $

February March 102 $ 94

205,899 170,506

781 744

206,781 $ 171,345

2017

April May June

$ 95 $ 83 $ 108 $ 181,967 168,155 212,226

732 675 901

$ 182,794 $ 168,913 $ 213,236 $


July August September October

118 $ 121 $ 113 $ 104 $ 241,429 237,552 215,615 199,278

1,042 1,037 907 826

242,588 $ 238,711 $ 216,636 $ 200,208 $

November

155,076

1,565,440

2,736

1,723,251

Workpaper REV 5

Page(.21

Twelve Months Ended December December 31, 2017

161,637 $ 317,651

1,630,003 5,028,091

2,866 13,247

1,794,506 $ 5,358,989 [.1][.3]


Revenue: TDSIC Tracker

Budget

December 31, 2017, 2018 and 2019

Line Actual

No. Description 2017

1 TOSIC Expense Tracker $ 330,899

2 TOSIC Capital Tracker 5,028,092 -3 TOSIC Revenue $ 5,358,990 [.61, A

4 TOSIC Revenue Budget $ 5,358,990 A

5 Per PeopleSoft 5,358,989 [.2)

6 Variance $ (1)

7 RECLASS 1: Interdepartmental TOSIC Tracker budget revenue to REV 8

8

$

$

$

Petitioner's Confidential Exhibit No. 20-S2 (Redac,

Budget

2018

3,304,262 $ 19,984,875

23,289,137 [.4), [.5), [.6] $

(106,654) [.5]

23,182,482 [.1] $

of 887

Workpaper REV 5

Page [.3]

2019

7,928,803

30,188,748

38,117,551 [.4), [.S), [.6)

(168,742) [.5]

37,948,808 [.1)

Footnote 1: TOSIC Tracker revenue related to Interdepartmental budget revenue is reclassed to the corresponding adjustment

in order to match actual dollar amounts with budgeted dollar amounts.


Workpaper REV 5

Page [.4]

Northern Indiana Public Service Company LLC Revenue: TOSIC Tracker December 31, 2018 and 2019

Sub Docket Number TDS1C2 TDS1C3 TDS1C4 TDS1C5 TDS1C6

Test Period Start 5/1/2016 5/1/2017 12/1/2017 6/1/2018 12/1/2018 Test Period End 4/30/2017 11/30/2017 5/31/2018 11/30/2018 5/31/2019

Filing Date 6/30/2017 1/31/2018 7/31/2018 1/31/2019 7/31/2019

line Recovery Start 10/1/2017 6/1/2018 12/1/2018 6/1/2019 12/1/2019

No. Recovery End 5/31/2018 11/30/2018 5/31/2019 11/30/2019 5/31/2020 A B C D G

Current P!an Gross Plant 178,832,273 253,995,603 343,706,785 412,616,633 524,923,981

2 Current Plan Accumulated Depreciation (1,518,521) (3,596,406) (7,265,900) (11,920,780) (17,850,566)

3 Current Plan Net Plant 177,313,752 250,399,197 336,440,885 400,695,853 507,073,415

4 Current Plan Weighted Average Cost of Debt 1.68% 1.67% 1.57% 1.73% 1.71%

5 Current Plan Weighted Average Cost of Equity 4.83% 4.77% 4.88% 4.68% 4.60%


Current Plan Annual Return Requirement 11,543,125 16,125,708 21,700,437 25,684,604 31,996,333


9 Current Plan Semi-Annual Return Requirement 7,695,417 8,062,854 10,850,219 12,842,302 15,998,166

10 Current Plan Revenue Conversion Factor - Debt 1.016495 1.016495 1.016471 1.016471 1.016430

11 Current Plan Revenue Conversion Factor - Equity 1.368377 1.368377 1.366982 1.366982 1.363306

12 Current Plan Total Revenue Conversion Factor 1.277569 1.277128 1.281664 1.272382 1.269303

13 Current Plan Semi-Annual Revenue Requirement Adjusted for Taxes 9,831,424 10,297,298 13,906,333 16,340,318 20,306,523

14 Current Plan Post In-Service Carrying Costs Adjusted for Taxes 4,303,272 2,843,721 3,667,878 3,146,430 3,021,012

15 Current Plan Subtotal Capital Revenue Requirement {100%} 14,134,696 13,141,018 17,574,211 19,486,748 23,327,535

16 Current Plan Depreciation Expense 1,511,638 2,077,885 3,669,495 4,654,880 5,929,786

17 Current Plan O&M Expense

18 Current Plan Property Tax Expense 135,083 236,395 479,502 534,877 828,598

19 Current Plan PUF & URT Expense 24,888 34,977 62,707 78,436 102,144

20 Current Plan Return of Expense Revenue Requirement (100%} 1,671,609 2,349,258 4,211,703 5,268,193 6,860,528

21 Current Plan Subtotal Semi-Annual Revenue Requirement {100%) 15,806,306 15,490,276 21,785,914 24,754,942 30,188,062

22 Current Plan Less: Deferred Revenue Requirement - Capital (20%) (2,826,939) (2,628,204) (3,514,842) (3,897,350) (4,665,507)

23 Current Plan Less: Deferred Revenue Requirement - Expense (20%) (334,322) (469,852) (842,341) (1,053,639) (1,372,106)

24 Current Plan less: Deferred Revenue Requirement- Total (20%) (3,161,261) (3,098,055) (4,357,183) (4,950,988) (6,037,612)

25 Current Plan Adjusted Semi-Annua! Revenue Requirement - Capital (80%) 11,307,757 10,512,815 14,059,369 15,589,399 18,662,028

26 Current Plan Adjusted Semi-Annual Revenue Requirement- Expense (80%) 1,337,288 1,879,406 3,369,363 4,214,555 5,488,422

27 Current Plan Adjusted Semi-Annual Revenue Requirement - Total (80%) 12,645,045 12,392,221 17,428,731 19,803,953 24,150,450

28 Current Plan Less: LED Streetlight Credit

29 Current Plan Total Semi-Annual Revenue Requirement - Pre 2% Retail Revenue Cap 12,645,045 12,392,221 17,428,731 19,803,953 24,150,450

30 Current Plan Less: Semi-Annual Amount in Excess of 2%

31 Current Plan Adjusted Semi-Annual Revenue Requirement 12,645,045 12,392,221 17,428,731 19,803,953 24,150,450

32 Current Plan Prior Period Variances (383,830)

33 Current Plan Total Revenue Requirement Adjusted for Prior Period Variances 12,645,045 12,392,221 17,044,901 19,803,953 24,150,450

34 Current Plan Model Revenue Timing 12,645,045 12,392,221 17,044,901 19,803,953 24,150,450

35 2017 2018 2019 2020 Total

36 TOSIC 2 4,783,958 7,861,087 12,645,045

37 TOSIC 3 12,392,221 12,392,221

38 TOSIC 4 3,035,829 14,009,072 17,044,901

39 TDSIC5 19,803,953 19,803,953

40 TDSIC6 4,304,525 19,845,924 24,150,450

41 Total 4,783,958 23,289,137 38,117,551 19,845,924 86,036,570

[.3] [.3]


Workpaper REV 5

Northern Indiana Public Service Company LLC Page [.5]

Revenue: TOSIC Tracker

TOSIC Tracker Budget Support

Line 2018 2019

No. Rate TOSIC TOSIC

A B C

1 711 $ 10,611,545 $ 17,230,659

2 720 42,047 65,652

3 721 2,959,684 4,834,605

4 722 44,267 70,714

5 723 2,624,845 4,345,742

6 724 2,825,657 4,695,740

7 725 103,242 169,476

8 726 817,828 1,328,187

9 732 1,052,274 1,729,710

10 733 972,761 1,620,524

11 734 753,514 1,248,815

12 741 111,750 179,443

13 742 120 (5)

14 744 9,497 15,351

15 750 198,254 324,689

16 755 8,589 13,851

17 760 46,609 75,656

18 lnterdpt 106,654 [.3] 168,742 [.3]

19 Off System

20 Total $ 23,289,137 [.3] $ 38,117,551 [.3]


Not GAAP

Actual


line FY2017

No. Subcomponent TotalYear Tracker Revenue DSM Revenue lnterdepartment MVP Tracker Transmission

A B C D E F G

Ra:aI Re;enue $ 1,745,868,504 $ {113,848,760) $ (13,781,831) $ (54,880,957)

2 Qpa:]ty R.m::hases ECRTracker 88.725,981 FMCTraier (166,499'1

5 TOSCTra:::ker 5,358,990

RTOTra:::ka- 19,930,288 DSM Re,,aiue 18,244,402

lnterdepaiment Saes 3,587,866

Off Sjstem S3esP&L 724,297

10 MVPTra:::ke- 59,196,579

11 TraismiSS:co 14,486,195 (3,345)

12 487 Fafeita:l Disrounts 4,281,935 13 488 Mis:;. ServiceRe;enue 940,492

14 493R8'1IREWEl1Ue 2,394,616

15 REWEl1Ue495 17,634,034 (4,462,571) (4,315,623) 3,345 16 Dan~d R~se Re:o.Jrce 17 Q-cs:;ReJE11Ue $ 1,786,330,072 $ $ $ 3,587,866 $ $

18 Cos.ofGls'FuS: 492711296 3587866

19 NS:Re;enue ~618,776 $ $ $ $ $

Forfeited MISC Discounts Revenue

H I

$ (5,176,016) $

(127,909)

127,909 5,176,016

$ $ $

$ $ $

Deferred

J

5,291,794

(5,291,794)

Petitioner's Confidential Exhibit No. 20-S2 (Redactc of 887

Demand

Response

Resource GAAPONLY FINPLAN Detail Difference

K L M=BthruL N=O·M

$ 1,411,875 $ 1,564,884,610 $ 487 $

88,725,981 (836) (166,499)

5,358,990 [.3) (1) 19,930,288

18,244,402 350

3,587,866 724,297

59,196,579

14,482,850

4,154,025

940,492

2,394,616

(3,383,524) 5,487,792

3383524 3383524

$ $ 1,411,875 $ 1,791,329,813 $ $

496299162

$ $ 1411875 $ 1295030 652 $ -

Net

GAAP

AFP


Revenue FY2018

Module TotalYear

0 p

1,564,885,097 $ 1,509,208,995

462,000

88,725,145 42,062,738

(166,499) 7,536,671 5,358,989 23,289,137 [.3]

19,930,288 26,224,892

18,244,752 16,158,929

3,587,866 2,979,921

724297 4,741,390

59,196,579 65,492,914

14,482,850 14,128,404

4,154,025 4,017,218 940,492 787,251

2,394,616 2,400,000

5,487,792

3383524 1,791,329,813 I $ 1,719,490,460

496,299162 I 481 590258

1295 030 652 $ 1'Z37900203

WorkpaperREVS

Page!.6)

Net

GAAP

AFP

Flnal NIPSCO Electric

FY2019

TotalYear

Q

$ 1,520,058,564

1,5'.'.J0,000 41,255,630

23,006,218

38,117,551 [.3]

30,640,592

21,139,310

2,983,185

4,741,390

71,475,879

14,199,538 4,017,218

807,302 2,400,000

$ 1,776,342,376

486393 871

$ 1 289,948,505

Line

No.




This proforma adjusts the twelve month ended December 31, 2017 operating revenue for growth in the RTO tracker for the twelve months ending December 31, 2018 and December 31, 2019, adjusts the twelve months ending December 31, 2019 based on the most recent RTO forecast, and then removes all RTO revenue based on the new service structure.


A B

2017 RTO Revenue $

Amount

C

19,930,288

Page

Reference

D

[.2]

2 2018 Budgeted RTO Revenue


4 RTO Revenue - Budgeted Jan-Dec 2018

5 2019 Budgeted RTO Revenue

6

7

8

9 10

11

12 13

14


RTO Revenue - Budgeted Jan-Dec 2019

2019 Ratemaking RTO Revenue

Ratemakinq Adjustments Proforma Adjustment Related to Tax Reform

Reclass of MISO Transmission Revenues from REV 15 to offset MISO Transmission expense

Pro forma to Remove RTO Revenue 2019 Ratemaking lncrease/(Decrease)


REV 6-18 6,046,861

$ 25,977,149 (.3]

REV 6-19 4,374,511

$ 30,351,660 (.3]

REV 6A-19R (2,447,305) [.3]

REV 6B-19R (2,193,600) [.3]

REV 6C-19R (25,710,755) [.3] REV 6-19R $ (30,351,660)

$ [.3]


Revenue: RTO Tracker Revenue


Line

No, Se_!ment Oescri.e_tion

RTOTrackerRevenue

Grand Total

Janua.!:Y_

1,610,300

1.~~300

February March A.e_ril May_

1,454,905 1,457,883 1,436,926 1,786,498

1,454,905 1,457,883 1,436,926 1,786,498

2017

June July_

2_/1()~286 2,174,110

2,000,286 2,174,110

Petitioner's Confidential Exhibit No. 20-S2 (Redact~ of 887

AU_KUSt Se.e_tember October

2,C67,618 1,959,445 1,872,571

2,05_~618 11.959,445 1,872,571

November December

1,C61.002 1,007,844

1,051,902 1,067,844

Workpaper REV 6

Page[.2]

Twelve Months Ended

December 31!. 2017

19,930,288

19,930,288 [.l] [.3]

Petitioner's Confidential Exhibit No. 20-S2 (Redach.

Northern Indiana Public Service Company LLC Revenue: RTO Tracker Revenue Budget December 31, 2017, 2018 and 2019

Line No.

2

Description A

RTO Tracker Revenue

RTO Revenue

RTO Revenue Budget

Per PeopleSoft

Actual 2017

B

$ 19,930,288

$ 19,930,288 [.6], A

$ 19,930,288 A

19,930,288 [,2]

3

4

5 Variance $ (0)

6

7

8

9

RECLASS 1: Interdepartmental RTO Tracker budget revenue to REV 8

Off-System Sales RTO Tracker budget revenue to REV 9

Adjustment No.

Budget 2018 2019

C D

$ 26,224,892 $ 30,640,592

$ 26,224,892 [.4], [.5]. [.6] $ 30,640,592 [.4], [.5], [.6]

(84,735) [.5] (98,959) [.5] (163,008) [.5] (189,973) [.5]

$ 25,977,149 [.1] $ 30,351,660 [.1]

Reclass of MISO Transmission Revenues from REV 15 to offset MISO

10

11

REV 68· 19R Transmission expense

12

REV 6C-19R Pro-forma Adjustment to remove RTO Revenue


Footnote 1: RTO Tracker revenue related to Interdepartmental and Off-System Sales budget revenue is reclassed to each corresponding adjustment in order to match actual dollar amounts with budgeted dollar amounts.

Rate making 2019R

E

$ 28,151,432

$ 28,151,432 [.7]

(87,282) [.8] (159,796) [.8]

$ 27,904,355

(2,193,600) [.1]

of 887


REV 6A-19R Calculation

F = E-D

$ (2,447,305) [.1]

_(25,710,755.09) [.1], [.8]

$ [.1]


Revenue: RTO Tracker Revenue

Budget Detail

December3l,2018and2019

u .. No. ACCOUNT Descrfetion January February March April May

928CXXJOO FERC Assessment Fees $108,100 $94.700 $104,700 $93,600 $114,100 57570010 Market Adm1nislration Monitoring & Compliance-Transmission $274,500 $250,400 $266,900 $243,800 $276,700

561C0026 MTEP ar.d MVP Network Upgrade Charges $2,908,00J $2,819,00J $2,817,100 $2,602,400 $3,070,20'.I 4560::026 NJPSCO MTEP Reimbursement ,:f,277,200) ($285,0001 r,'$2..\1,2CXl)

57570030 Market Adm1nistratlon Monitoring and Compliance-Energy $ 224,100 $ ' 186,100 $ 179,100 $ 183,100 $

5570::030 Market Non Fuel Uplift Charges $259,800 $239.700 $261,300 $254,60') $261,300

TOTAL RTO CASH EXPENSE $3,497,300 $3,331,900 $3,371,100 $3,130,300 $3,617,900

LESS: Revenue Collecti!d In Base Rates 1,382,092 1,382,092 1,382,093 1,382,092 1,382,092

RTO ForecastedRevenue $ 2,115,208 $ 1,949,808 $ 1!989,007 $ 1!748,208 $ 2,235,808 $

Line

No. ACCOUNT Descrlftlon January February March April May

10 9280::000 FERC Assessment Fees $108,60') $95,100 $105,300 $94,100 $114,700

11 57570010 Market Admimstrat1on Monitoring & Complience-Transm1ssion $268,800 $245,200 $261,400 $238,800 $271,CXXl

12 5610::026 MTEP and MVP Network Upgrade Charges $3,269,300 $3,168,800 $3,168,CXXl $2,926,900 $3,451,400

13 4560::026 NIPSCO MTEP Reimbursement <'$.'~,2,800_1 1S232,10fh

14 57570030 Market Administration Monitoring and Compliance-Energy $201,300 $155,200 $133,200 $155,200

15 5570C030 Market Non Fuel Uplift Charges $259,800 $239,700 $261,300 $254,600 $261,300

16 TOTAL RTO CASH EXPENSE $3,843,500 $3,666,400 $3,698,400 $3,415,500 $3,979,400

17 LESS: Revenue Collected In Base Rates 1,382,092 1,382,092 1,382,093 1,382,092 1,382,092

18 RTO ForeeastedRevenue_i_ 2,461,40_8_ -~-- 2 2S4 308 $ 213161307 $ 2!033!408 $ 215971308 $

Petitioner's Confidential Exhibit No. 20-S2 (RedactL of 887

WorkpaperREV6

Pagel.4]

2018 Twelve Months Ending

June July August September October November December December31,2018

$121,300 $136,900 $135,20'.I $116,300 $94,200 $97,100 $106,700 $1,322,900

$200,600 $325,100 $320,900 $280,00J $244,500 $250,500 $273,400 $3,297,300

$3,371,20'.I $3,682,300 $3,635,900 $3,231,300 $2,534,600 $2,697,500 $2,868,60') $36,238,100

(!,317,7W; 1Sl'iO,G001 ($'.¼5)0J, ($2JP.,flXl) 1$270700) ($3,420,600)

196,100 $ 215,200 $ 210,200 $ 177,400 $ 152,400 $ 155,400 $ 191,700 $2,264,700

$258,100 $264,900 $255,CXXl $258,500 $265,400 $258,700 $260,300 $3,107,600

$3,919,600 $4,274,400 $4,222,000 $3,758,200 $3,052,500 $3,204,800 $3,430,000 $42,810,000

1,382,093 1,382,092 1,382,092 1,382,093 1,382,092 1,382,092 1,382,093 16585108

2,537,507 $ 2,892,308 $ 2,839!908 $ 2,376,107 $ 1!670,408 $ 1!822,708 $ 2,047,907 $ 261224,892

[.3]

201' Twelve Months Ending

June July August Seeternber October November December Decernber31,2019

$121,900 $137,60') $135,900 $116,800 $94,800 $97,600 $107,300 $1,329,700

$284,6CO $318,500 $314,400 $274,300 $239,500 $245,400 $267,900 $3,229,800

$3,789,700 $4,140,900 $4,089,200 $3,633,6CO $2,852,300 $3,035,400 $3,227,800 $40,753,300

($302,ClO\J' 1$333)00) (SJ792()(1,I '.$?71,800) '.$2·12,900; '$::'b8,-l00) ($3,263,000)

$185,800 $207,800 $202,800 $154,200 $151,200 $180,300 $2,068,300

$258,100 $264,900 $265,CXXl $258,500 $255,400 $258,700 $260,300 $3,107,600

$4,337,200 $4,736,000 $4,678,100 $4,162,200 $3,378,400 $3,545,400 $3,785,200 $47,225,700

1.382,093 1,382,092 1,382,092 1,382,093 1,382,092 1,382,092 1,382,093 16585108

2!9551107 $ 313531908 $ 3!296!008 $ 217801107 $ 11996!308 $ 21163!308 $ 21403!107 $ 30!640!592

[.3]


Northern Indiana Public Service Company LLC 2017 RTO Budget for ABM Allocated for Demand & Energy Years Ending 2018 and 2019

2018

Demand Demand

Line Rate Allocation Per Allocation No. Code Cause No.44688 * % ofTotal

(a) (b) (c)

1 711 $ 7,606,768 27.28%

2 720 15,064.56 0.05%

3 721 3,602,480.56 12.92%

4 722 22,062.50 0.08%

5 723 2,902,445.75 10.41%

6 724 3,597,333.70 12.90%

7 725 109,810.24 0.39%

8 726 1,313,735.47 4.71%

9 732 2,804,146.44 10.06%

10 733 3,085,453.01 11.07%

11 734 2,267,406.47 8.13%

12 741 54,909.43 0.20%

13 742 2,051.52 0.01%

14 744 35,582.19 0.13%

15 750 154,818.55 0.56%

16 755 15,627.86 0.06%

17 760 39,476.71 0.14%

18 Subtotal $ 27,629,173

19 lnterdpt 89,159.00 0.32%

20 Off System 163,008.30 0.58%

21 Total $ 27,881,340 100.00%

2019

Demand Demand

Line Rate Allocation Per Allocation

No. Code Cause No.44688 * % ofTotal

(a) (b) (c)

22 711 $ 8,865,071 27.28%

23 720 17,556.53 0.05%

24 721 4,198,398.84 12.92%

25 722 25,712.06 0.08%

26 723 3,382,565.07 10.41%

27 724 4,192,400.60 12.90%

28 725 127,974.93 0.39%

29 726 1,531,052.12 4.71%

30 732 3,268,005.19 10.06%

31 733 3,595,845.18 11.07%

32 734 2,642,478.30 8.13%

33 741 63,992.48 0.20%

34 742 2,390.88 0.01%

35 744 41,468.16 0.13%

36 750 180,428.47 0.56%

37 755 18,213.00 0.06%

38 760 46,006.90 0.14%

39 Subtotal $ 32,199,560

40 lnterdpt 103,907.58 0.32%

41 Off System 189,972.96 0.58%

42 Total $ 32,493,440 100.00%

Energy Energy

Allocation Per Allocation Cause No. 44688 * % ofTotal

(d) (e)

$ (335,521) 20.26%

(1,217.39) 0.07%

(145,120.50) 8.76%

(1,479.85) 0.09%

(145,016.54) 8.75%

(214,865.62) 12.97%

(9,268.93) 0.56%

(89,599.79) 5.41%

(221,140.72) 13.35%

(261,276.27) 15.77%

(214,799.29) 12.97%

(2,868.70) 0.17%

(32.64) 0.00%

(2,005.98) 0.12%

(5,708.37) 0.34%

(742.51) 0.04%

(1,360.03) 0.08%

$ (1,652,024)

(4,424.17) 0.27%

0.00%

$ (1,656,448) 100.00%

Energy Energy

Allocation Per Allocation

Cause No. 44688 * % ofTotal

(d) (e)

$ (375,303) 20.26%

(1,361.73) 0.07%

(162,326.99) 8.76%

(1,655.32) 0.09%

(162,210.70) 8.75%

(240,341.58) 12.97%

(10,367.92) 0.56%

(100,223.37) 5.41%

(247,360.70) 13.35%

(292,255.00) 15.77%

(240,267.39) 12.97%

(3,208.83) 0.17%

(36.51) 0.00%

(2,243.83) 0.12%

(6,385.20) 0.34%

(830.55) 0.04%

(1,521.28) 0.08%

$ (1,847,900)

(4,948.73) 0.27%

0.00%

$ (1,852,848) 100.00%

$

$

$

$

$

$

Workpaper REV 6

Page [.5]

TOTAL

Demand & Energy

(f)

7,271,247

13,847.17

3,457,360.06

20,582.65

2,757,429.22

3,382,468.08

100,541.31

1,224,135.68

2,583,005.71

2,824,176.73

2,052,607.18

52,040.73

2,018.87

33,576.21

149,110.18

14,885.34

38,116.68

25,977,149 [.3]

84,734.83 [.3]

163,008.30 [.3]

26,224,892 [.3]

TOTAL

Demand

& Energy

(f)

8,489,768

16,194.79

4,036,071.85

24,056.74

3,220,354.37

3,952,059.02

117,607.00

1,430,828.75

3,020,644.49

3,303,590.18

2,402,210.92

60,783.65

2,354.36

39,224.33

174,043.27

17,382.45

44,485.61

30,351,660 [.3]

98,958.86 (.3]

189,972.96 [.3]

30,640,592 [.3]


Net

GAAP

Actual


Line FY2017

No. Subcomponent TotalYear Tracker Revenue DSM Revenue lnterdepartment MVP Tracker Transmission

A B C D E F G

Ret.31 Re.,enue $ 1,745,868,f04 $ (113,848,760) $ (13,781,831) $ (54,800,957) 2 C:fla::ityPurdiases

3 ECRTra:ila- 88.725,981 FMCTra:::ke- (166,499) TDSCTra:::ka- 5,358,900

6 RTOTra:ila- 19,930,288

7 DS\1 Re,;enue 18,244,402 8 lnta'dep:rtmentSales 3,587,866

9 Off fystan SalesP&L 724,297 10 MVPTra:::ka- 59,196,579

11 TraSlli$oo 14,486,195 (3,345)

12 487 Fai a ted Di 9:Xl.Jnts 4,281,935

13 488 Mis:. S:rvice Re,,,8"/Je 940,492

14 493 Rail Re,enue 2,394,616 15 Re.renue495 17,634,034 (4,462,571) (4,315,623) 3,345 16 Derm:nd Re:pc:n:e Res::t..1rce

17 Gross Revenue $ 1,786,330,072 $ $ $ 3,587,866 $ $ .

18 Ccstd Gas'FOO 492,711,2::6 3,587,866 19 Net Revenue $ 1,293,s1a,ns $ . $ $ $ . $

Forfeited MISO

Discounts Revenue

H I

$ (5,176,016) $

(127,0CS)

127,903 5,176,016

$ $ $

$ $ $

Petitioner's Confidential Exhibit No. 20-S2 (Redach of 887

Net

FERC

Actual Final

Demand NIPSCO Electric

Response FY2017

Deferred Resource GAAP ONLY TotalYear Difference ) • L M::: Bthru L N=O~M

5,291,794 $ 1,411,875 $ 1,564,884,610 $ 487 $

88,725,981 (836) (166,499)

5,358,900 (1) 19,930,288 18,244,402 350 3,587,866

724,297 59,196,579

14,482,85CJ 4,154,025

940,492

2,394,616

(5,291,794) (3,383,524) 5,487,792

3,383,524 3,383,524

$ $ 1,411,875 $ 1,791,329,813 $ $

496,299,162

$ $ 1.411.875 $ 1,295,000,652 $

Net GAAP

AFP

Final

NIPSCO Electric

Revenue FY2018

Module TotalYear

0 p

1,564,835,007 $ 1,5C9,2J8,995 462,cro

88,725,145 42,002,738

(166,499) 7,536,671

5,358,989 23,289,137

19,930,288 (.3] 26,224,892 [.3] 18,244,752. 16,158,929

3,537,866 2,979,921

724,297 4,741,300

59,196,579 65,492,914

14,482,85'.J 14,128,404

4,154,025 4,017,218

940,492 787,251

2,394,616 2,400,CXXJ

5,487,792

3,383,524

1,791,329,813 I $ 1,719,490,460

496,299,162 481,500,253

1,295,000,652 $ 1,237,9)),2)2

Net

Workpaper REV 6

Page [.6]

GAAP

AFP

Final

NIPSCOElectric

FY2019

TotalYear

Q

$ 1,520,058,564 1,5:XJ,CXXJ

41,255,63)

23,006,218 38,117,551 30,640,592 [.3] 21,139,310

2,933,185

4,741,300

71,475,879

14,199,533 4,017,218

807,302

2.400,CXXJ

$ 1,ns,342,376

486,393,871 $ 1,289,948,!:05

Petitioner's Confidential Exhibit No. 20-S2 (Redactl of 887

Northern lndian;a Public Service Company LLC Revenue:RTDTrackerRevenue Revised RTO Budget (/ndudes Ta,c Reform}

December31,2018and2019

""" No. ACCOUNT Descrietlon

1 92800000 FERG Assessment Fees

57570010 Ma.ket Administrafion Monitoring & Compliance-Transmission

55700010 0th Exp RTO Tracker MISO Trans

56100026 MTEP and MVP Network Upgrade Charges

45600025 N!PSCO MTEP Reimbursement

57570030 Market Administration Monitoring and Compliance-Energy 55700030 MarkelNonFuelUpliftCharges

TOT AL RTO CASH EXPENSE

LESS: Revenue Collected In Base Rates

Janua!l $101,334 $2n,65s

('tl'14\

$2,354,025 ('oJ41,/l,1)

' 227,058 $

('f.',i:11 $2714,624

1382092

10 RTO Forecasted Revenue _$_1,332,532 S

Line No, ~C~OUNT Descr!E_tion 11 92800000 FERG Assessment Fees

12 57570010 Market Administration Monitoring & Compliance-Transmission 13 56100026 MTEP and MVP Network Upgrade Charges 14 45600026 NlPSCO MTEP Reimbursement 15 57570030 Market Administration Monitoring and Compliance-Energy 16 55700030 Market Non Fuel Uplift Charges

Januarr $101,700 $299,200

$3,036,842 ,K'tM,ICs'.)J

$224,800 $152448

Februa!Y $90,ns

$257,200 $2;/27

$2,162,578 ,,SJJ.-1,1/,1)

160,277 $

'82382 $2,520,664

1382092

1,138,572 S

Februa.!Y $88,700

$271,800 $2,931.042

1$1!1~ (K)01

$174,600 $14~

March

$96,468

$314,195

$1,800,756 ,:snc,,oc:.i1

268,812 $ $281003

$2,531,248

1382093

1149,155 $

March

$99,800 $295,700

$2,980,115

$185,100 !J.58,553

2018

Aeril May June Ju!Y Ausust Seetember October

$90,271 $106,900 $114,100 $129,400 $127,300 $110,500 $91,100

$2n,954 $296,000 $312,100 $351,400 $344,900 $304,700 $270,500

$1,038 $0 $0 $0 $0 $0 $0

$1,832,995 $3,287,669 $3,627,145 $3,980,845 $3,916,844 $3,513,618 $2,804,267 ($1(il,fbl1 ,$//D)1/) ,$?',/1,',()j) 15)81,M!,) ,f1%(~"11

277,517 $ 191,200 $ 205,600 $ 224,600$ 217,600 $ 199,200 $ 174,300$ $37399 .$159300 $161800 $16.5300 $16.5300 $161600 $16.5100

$2,355411 $3,811,857 $4,166,241 $4,569,699 $4,494,905 $4,042,652 $3,309,203

1382092 1382092 1382093 1382092 1382092 1382093 1382092

973,319 $ 2,429,755 S 2,784,148 $ 3,187,607 $ 3,112,813 $ 2,660,559 $ 1,927,111 S

2019 April May June July August September Octob1

$88,200 $107,400 $114,700 $130,100 $128,000 $111,100 $91,7<X $266,900 $300,600 $316,000 $357,000 $350,300 $309,500 $274,80(

$2,721,229 $3,207,881 $3,538,684 $3,884,869 $3,822,745 $3,428,563 $2,738,84 1.'f;)l'J 1UU) ,'.p 1'.,,.H)(l) ($;>!)())00) IS)',G '.l()(JJ ('f.?28,'.,(Xl) (i,181,( 110)

$16.5,100 $173,100 $204,700 $225,800 $215,800 $195,400 $173,40( $155,862 $159,300 $161,800 $165,300 $16.5,300 $161,600 $165,l<X

17

18

19

TOTAL RTO CASH EXPENSE $3,610,591 $3,414,187 $3 521,668 $3,217,891 $3,736,181 $4,101,384 $4,502,369 $4,425,845 $3,9770663 $3,262,2~

LESS: Revenue Collected In Base Rates 1 382 092 1 382 092 1 382 093 1 382 092 1 382 092 1 382 093 1 382 092 1 382 092 1 382 093 1 382,09:

"',.A .. -,,-4 ... ,. ....... .,~,. .,. .. , .......... 0 $ RTO forecasted Revenue $ 2,228,499 $ 2,032,095 S 2,139,575 $ 1,835 799 $ 2,354,089 $ 2,719,291 $ 3,120,277 ;;, :1,u'+:1,,:,., ;;, L,:1-:,:,,:,~u ;;, ... ,oou,,1:1

November December

$92,00 $100,800

$272,700 $295,100 $0 $0

$2,931,867 $3,102,085

162,300 $ 196,800 $161700 $151700

$3415,364 $3,628,912

1382092 1382093

2,033,272 $ 2,246,819 $

November December

$92,800 $101,400 $277,000 $299,700

$2,862,902 $3,028,616 ($1'l'!)((I)

$173,400 $209,000 $161700 $151700

$3 377,602 $3588,916

1382092 1382093

1,995,510 $ 2,206,823

20 Reclass of MlSOTransmission Revenues from REV 1S to offset MISOTransmlssion expense

21 AdjustedRTOBudget_1

Workpaper REV 6

Page[.7]

Twelve Months Ending

December3112018

$1,251,147

$3,574,404 ($3,231)

$35,314,691 1$2,774,920) $2,505,263 $1,693,426

$41,560,780

16,585,108

24,975,672

Twelve Months Ending

28,151,432 [.3)

(2,193,600) 1-~l

25,957,832 [.!!]


Workpaper REV 6

Page [.8]

Northern Indiana Public Service Company LLC 2017 Revised RTO Forecast for ABM Allocated for Demand & Energy Year Ending 2019

2019 Revised

Demand Demand Energy Energy TOTAL

Line Rate Allocation Per Allocation Allocation Per Allocation Demand

No. Code Cause No.44688 * % ofTotal Cause No. 44688 • % ofTotal & Energy

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

1 711 $ 7,456,850 28.68% $ (9,115) 21.63% $ 7,447,735

2 720 14,767.66 0.06% (33.07) 0.08% 14,734.59

3 721 3,458,341.92 13.30% (3,802.15) 9.02% 3,454,539.77

4 722 21,627.68 0.08% (40.20) 0.10% 21,587.48

5 723 2,848,174.54 10.95% (3,956.68) 9.39% 2,844,217.86

6 724 3,382,344.58 13.01% (5,560.54) 13.19% 3,376,784.04

7 725 107,646.04 0.41% (251.81) 0.60% 107,394.23

8 726 1,467,956.94 5.65% (2,790.08) 6.62% 1,465,166.86

9 732 2,783,065.91 10.70% (6,052.30) 14.36% 2,777,013.62

10 733 1,692,783.06 6.51% (4,244.59) 10.07% 1,688,538.47

11 734 2,222,719.23 8.55% (5,835.57) 13.85% 2,216,883.66

12 741 53,827.24 0.21% (77.94) 0.18% 53,749.31

13 742 2,011.08 0.01% (0.89) 0.00% 2,010.20

14 744 34,880.92 0.13% (54.50) 0.13% 34,826.42

15 750 151,767.31 0.58% (155.08) 0.37% 151,612.23

16 755 15,319.85 0.06% (20.17) 0.05% 15,299.68

17 760 38,698.68 0.15% (36.95) 0.09% 38,661.73

18 Subtotal $ 25,752,783 $ (42,028) $ 25,710,755 [.3)

19 lnterdpt 87,401.81 0.34% (120.19) 0.29% 87,281.61 [.3)

20 Off System 159,795.65 0.61% 0.00% 159,795.65 [.3]

21 Total $ 25,999,980 100.00% $ (42,148) 100.00% $ 25,957,832 (.7]

Line

No.

2

3

4

5

6

7

8

9

10

11

12

13 14 15

16




This proforma adjustment normalizes the twelve month ended December 31, 2017 for a one-time item, then adjusts operating revenue for budgeted growth in the Demand Side Management (DSM) lost margin revenues for the twelve months ending December 31, 2018 and December 31, 2019, and makes a ratemaking adjustment to remove lost margin revenues related to measures installed in 2018 and 2019 as these amounts will continue to be recovered through the DSM tracker subsequent to the implementation of new base rates in this proceeding.

Descri tion Adjustment Amount

A B C

2017 DSM Revenue $ 18,244,752

Normalization Adjustment

Removal of One-Time Item REV 7-17 (4,405,556)


2017 Normalized DSM Revenue $ 13,839,196

2018 Budgeted DSM Revenue

lncrease/(Decrease) in Normalized Historical Base Period 2017 to Forward 2018 Period REV 7-18 2,319,733

DSM Revenue - Budgeted Jan-Dec 2018 $ 16,158,929

2019 Budgeted DSM Revenue

lncrease/(Decrease) in Forward 2018 Period to Forward 2019 Test Year REV 7-19 4,980,381

DSM Revenue- Budgeted Jan-Dec 2019 $ 21,139,310

2019 Ratemaking DSM Revenue

Ratemaking Adjustments Proforma to adjust DSM Revenue REV M9R (10,822,388)


2019 Ratemaking DSM Revenue $ 10,316,922

Page

Reference

D

[.2]

[.5]

[.3]

[.3]

(.3]

[.3]

Northern Indiana Public Service Company LLC Revenue: DSM Tracker Revenue


Line

No, Se_g_ment Descri.e_tion

DSM Tracker Revenue

45600000 - DSM Lost Margin

Grand Total

January February

916,328 $ 824,114 $

{291,126) (76,071l

625,202 $ 748,043 $

2017


1,091,536 $ 1,079,844 $ 907,780 $ 1,281,690 $

{324,674) (292233) (131,684) (454,756)

766,863 $ 787,611 $ 776,096 $ 826,934 $



1,381,599 $ 1,494,657 $ 1,347,740 $ 1,225,025 $

560,400 4,282,100 152,251 261,857

1,942,079 $ 5,776,757 $ 1,499,991 $ 1,486,882 $

November

1,126,632 $

402,064

1,528,696 $

Workpaper REV 7

Page[,2]

Twelve Months Ended

December December 31, 2017

1,105,234 $ 13,782,180

374,364 4,462,571

1,479,598 $ 18,244,752 (.lj [.3]

Northern Indiana Public Service Company LLC Revenue: DSM Tracker Revenue Budget December 31, 2017, 2018 and 2019


DSM Tracker Revenue

2 DSM Revenue

3

$

$

Actual 2017

18,244,402

18,244,402 [.6], A

Adjustment No.

$

$

2018

16,158,929


Budget 2019

$ 21,1__:3_g,310 B


2019R

21,139,310 B

16,158,929 [.11, [.4a], [.6] $ 21,139,310 [.1], [.4b], [.6]

4 REV 7-19R Pro-forma Adjustment to DSM Revenue Based on Revised Forecast (10,822,388) [.1], [.7]

5

6

7 8

DSM Revenue Budget $ Per PeopleSoft

Variance$

18,244,402 A 18,244,752 [.2]

349

2019 Ratemaking DSM Revenue $ 10,316,922 [.1]

Petitioner's Confidential Exhibit No. 20-S2 (Redact(:_ of 887

Workpaper REV 7

Page [.4a]


DSM Lost Margin Budget December 31, 2018 and 2019

Line LOST MARGIN RECOVERY (CUMULATIVE/ 1/31/2018 2/28/2018 3/31/2018 4/30/2018 5/31/2018 6/30/2018 7/31/2018 8/31/2018 9/30/2018 10/31/2018 11/30/2018 12/31/2018 YTDTotal

No. 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018

Total DSM KW Savings$ $ 22,894 $ 23,676 $ 24,458 $ 25,240 $ 26,022 $ 26,801 $ 27,583 $ 28,364 $ 29,146 $ 29,928 $ 30,710 $ 31,463 $ 326,285 Total DSM KWH Savings$ $ 1,132,962 $ 1,166,892 $ 1,200,822 $ 1,234,751 $ 1,268,681 $ 1,302,404 $ 1,336,334 $ 1,370,258 $ 1,404,187 $ 1,438,102 $ 1,472,032 $ 1,505,218 $ 15,832,645 Accrual Adjustment $ $ $ $ $ $ $ $ $ $ $ $ $

4 Total DSM Savings$ $ 1,155,857 $ 1,190,5~ 1,225,2_8Q______j_____ 1,259,991 $ 1,294,703 $ _1!.~29,205 $ __ !,363,917 $ 1,398,622 $ 1,433,334 $ 1,468,030 $ 1,502,742 $ 1,536,680 $ 16,158,929

Total DSM KW Savings$

6 Residential $ $ $ $ $ $ $ $ $ $ $ $ 7 Commercial $ 11,703 $ 12,122 $ 12,541 $ 12,960 $ 13,378 $ 13,795 $ 14,213 $ 14,632 $ 15,051 $ 15,470 $ 15,888 $ 16,296 $ 168,049 8 Small Industrial $ 8,709 $ 9,032 $ 9,354 $ 9,676 $ 9,999 $ 10,320 $ 10,643 $ 10,965 $ 11,287 $ 11,610 $ 11,932 $ 12,245 $ 125,771 9 Large Industrial $ 2,477 $ 2,518 $ 2,558 $ 2,599 $ 2,640 $ 2,680 $ 2,721 $ 2,762 $ 2,802 $ 2,843 $ 2,884 $ 2,916 $ 32,401 10 Public Authority $ 5 $ 5 $ 5 $ 5 $ 5 $ 5 $ 5 $ 6 $ 6 $ 6 $ 6 $ 6 $ 64 11 Railroad $ $ $ $ $ $ $ $ $ $ $ $ $ 12 Total DSM KW$ Savings $ 22,894 $ 23,676 $ 24,458 $ 25,240 $ 26,022 $ 26,801 $ 27,583_$ 28,3§±__ $ --

29,1§_ $ __ 290928 $ __30,710 $ _____ll,§3 $ _______:g§,285

13 Total DSM KWH Savings$

14 Residential $ 324,199 $ 331,969 $ 339,738 $ 347,507 $ 355,276 $ 363,045 $ 370,815 $ 378,584 $ 386,353 $ 394,122 $ 401,892 $ 409,659 $ 4,403,159 15 Commercial $ 593,739 $ 614,270 $ 634,801 $ 655,331 $ 675,861 $ 696,213 $ 716,744 $ 737,269 $ 757,800 $ 778,323 $ 798,853 $ 818,943 $ 8,478,148 16 Small Industrial $ 151,542 $ 156,381 $ 161,219 $ 166,058 $ 170,897 $ 175,708 $ 180,546 $ 185,384 $ 190,223 $ 195,059 $ 199,898 $ 204,610 $ 2,137,524 17 Large Industrial $ 60,463 $ 61,140 $ 61,817 $ 62,494 $ 63,171 $ 63,847 $ 64,524 $ 65,201 $ 65,878 $ 66,550 $ 67,227 $ 67,732 $ 770,045 18 Public Authority $ 3,018 $ 3,133 $ 3,247 $ 3,362 $ 3,476 $ 3,590 $ 3,705 $ 3,819 $ 3,934 $ 4,048 $ 4,163 $ 4,274 $ 43,769 19 Railroad $ $ $ $ $ $ $ $ $ $ $ $ $ 20 Total DSM KWH$ Savings $ 1,132,962 $ 1,16_M9L_!_ 1,200,822 $ 1,234,751 $ 1,268,681 $ 1,302,404 $ 1,336,334 $ 1,370,258 $ 1,404,187 $ 1,438,102 $ 1,472,032 $ 1,505,218 $ _______1__5,_8:645

21 Total DSM Accrual Adjustment

22 Residential $ $ $ $ $ $ $ $ $ $ $ $ $ 23 Commercial $ $ $ $ $ $ $ $ $ $ $ $ $ 24 Small Industrial $ $ $ $ $ $ $ $ $ $ $ $ $ 25 large Industrial $ $ $ $ $ $ $ $ $ $ $ $ $ 26 Public Authority $ $ $ $ $ $ $ $ $ $ $ $ $ 27 Railroad $ $ $ $ $ $ $ $ $ $ $ $ $ 28 Total DSM KWH$ SE::!.!!f!_s $ $ $ $ $ $ $ $ $ $ $ $ $

29 Total DSM Savings$ 30 Residential $ 324,199 $ 331,969 $ 339,738 $ 347,507 $ 355,276 $ 363,045 $ 370,815 $ 378,584 $ 386,353 $ 394,122 $ 401,892 $ 409,659 $ 4,403,159 31 Commercial $ 605,443 $ 626,392 $ 647,341 $ 668,291 $ 689,240 $ 710,008 $ 730,958 $ 751,901 $ 772,851 $ 793,792 $ 814,742 $ 835,238 $ 8,646,196 32 Small Industrial $ 160,251 $ 165,412 $ 170,573 $ 175,734 $ 180,895 $ 186,028 $ 191,189 $ 196,349 $ 201,510 $ 206,668 $ 211,829 $ 216,855 $ 2,263,295 33 Large Industrial $ 62,941 $ 63,658 $ 64,376 $ 65,093 $ 65,810 $ 66,528 $ 67,245 $ 67,963 $ 68,680 $ 69,393 $ 70,111 $ 70,648 $ 802,446 34 Public Authority $ 3,023 $ 3,137 $ 3,252 $ 3,367 $ 3,481 $ 3,596 $ 3,710 $ 3,825 $ 3,939 $ 4,054 $ 4,169 $ 4,280 $ 43,833 35 Railroad $ $ $ $ $ $ $ $ $ $ $ $ $ 36 Tota/DSM $ 1,155,857 $ 1,190,569 $ 1,225,280 $ 1,259,991 $ 1,294,703 $ 1,329,205 $ 1,363,917 $ 1,398,622 $ 1,433,334 $ 1,468,030 $ 1,502,742 $ 1,536,680 $ 16,158,929

[.3]


Workpaper REV 7

Page [.4b]


DSM Lost Margin Budget December 31, 2018 and 2019

Line LOST MARGIN RECOVERY {CUMULA T/VE) 1/31/2019 2/28/2019 3/31/2019 4/30/2019 5/31/2019 6/30/2019 7/31/2019 8/31/2019 9/30/2019 10/31/2019 11/30/2019 12/31/2019 YTD Total

No. 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019

Total DSM KW Savings$ $ 32,225 $ 33,007 $ 33,789 $ 34,571 $ 35,353 $ 36,134 $ 36,916 $ 37,698 $ 38,480 $ 39,262 $ 40,043 $ 40,825 $ 438,303 Total DSM KWH Savings$ $ 1,538,470 $ 1,572,400 $ 1,606,329 $ 1,640,259 $ 1,674,189 $ 1,708,119 $ 1,742,049 $ 1,775,979 $ 1,809,908 $ 1,843,838 $ 1,877,768 $ 1,911,698 $ 20,701,006 Accrual Adjustment $ $ $ $ $ $ $ $ $ $ $ $ $

4 Total DSM Savin!!.!.!_ _$ __ 1,570,695 $ 1,605,40? $ 1,640,118 $ 1,674,830 $ 1,709,542 $ 1,744,253 $ 1,778,965 $ 1,813,677 $ 1,848,388 $ 1,883,100 $ 1,917,812 $ 1,952,523 $ _ 21,139,310

Total DSM KW Savings$

6 Residential $ $ $ $ $ $ $ $ $ $ $ $

Commercial $ 16,704 $ 17,123 $ 17,542 $ 17,961 $ 18,379 $ 18,798 $ 19,217 $ 19,636 $ 20,054 $ 20,473 $ 20,892 $ 21,310 $ 228,089

Small Industrial $ 12,559 $ 12,881 $ 13,204 $ 13,526 $ 13,848 $ 14,171 $ 14,493 $ 14,815 $ 15,137 $ 15,460 $ 15,782 $ 16,104 $ 171,980

large Industrial $ 2,956 $ 2,996 $ 3,037 $ 3,077 $ 3,118 $ 3,159 $ 3,199 $ 3,240 $ 3,281 $ 3,321 $ 3,362 $ 3,403 $ 38,149

10 Public Authority $ 6 $ 6 $ 7 $ 7 $ 7 $ 7 $ 7 $ 7 $ 7 $ 8 $ 8 $ 8 $ 85 11 Railroad $ $ $ $ $ $ $ $ $ $ $ $ $ 12 Total DSM KW$ Savings $ 32,225 $ 33,007 $ 33,789 $ 34,571 $ 35,353 $ 36,134 $ 36,916 $ 37,698 $ 38,480 $ 39,262 $ 40,043 $ ~5 $ -~303

13 Total DSM KWH Savings$

14 Residential $ 417,429 $ 425,198 $ 432,967 $ 440,737 $ 448,506 $ 456,275 $ 464,045 $ 471,814 $ 479,583 $ 487,352 $ 495,122 $ 502,891 $ 5,521,918

15 Commercial $ 838,962 $ 859,493 $ 880,024 $ 900,554 $ 921,085 $ 941,615 $ 962,146 $ 982,676 $ 1,003,207 $ 1,023,738 $ 1,044,268 $ 1,064,799 $ 11,422,566 16 Small Industrial $ 209,309 $ 214,148 $ 218,987 $ 223,826 $ 228,664 $ 233,503 $ 238,342 $ 243,180 $ 248,019 $ 252,858 $ 257,696 $ 262,535 $ 2,831,068

17 Large Industrial $ 68,384 $ 69,061 $ 69,738 $ 70,415 $ 71,092 $ 71,769 $ 72,445 $ 73,122 $ 73,799 $ 74,476 $ 75,153 $ 75,829 $ 865,283

18 Public Authority $ 4,385 $ 4,499 $ 4,614 $ 4,728 $ 4,843 $ 4,957 $ 5,071 $ 5,186 $ 5,300 $ 5,415 $ 5,529 $ 5,644 $ 60,171 19 Railroad $ $ $ $ $ $ $ $ $ $ $ $ $ 20 Tata/ DSM KWH$ Savings $ 1,538,470 $ 1,572,400 $ 1,606,329 $ 1,640,259 $ 1,674,189 $ 1,708,119 $ 1,742,049 $ 1,775,979 $ 1,809,908 $ 1,843,838 $ 1,877,768 $ 1,911,698 _$____2Q,_7Q1_,006

21 Total DSM Accrual Adjustment

22 Residential $ $ $ $ $ $ $ $ $ $ $ $ $ 23 Commercial $ $ $ $ $ $ $ $ $ $ $ $ $ 24 Small Industrial $ $ $ $ $ $ $ $ $ $ $ $ $

25 Large Industrial $ $ $ $ $ $ $ $ $ $ $ $ $ 26 Public Authority $ $ $ $ $ $ $ $ $ $ $ $ $ 27 Railroad $ $ $ $ $ $ $ $ $ $ $ $ $ 28 Tata/ DSM KWH$ Savings $ $ $ $ $ $ $ $ $ $ $ $ $

29 Total DSM Savings$

30 Residential $ 417,429 $ 425,198 $ 432,967 $ 440,737 $ 448,506 $ 456,275 $ 464,045 $ 471,814 $ 479,583 $ 487,352 $ 495,122 $ 502,891 $ 5,521,918

31 Commercial $ 855,667 $ 876,616 $ 897,565 $ 918,515 $ 939,464 $ 960,413 $ 981,363 $ 1,002,312 $ 1,023,261 $ 1,044,210 $ 1,065,160 $ 1,086,109 $ 11,650,656

32 Small Industrial $ 221,868 $ 227,029 $ 232,190 $ 237,351 $ 242,512 $ 247,673 $ 252,834 $ 257,995 $ 263,156 $ 268,318 $ 273,479 $ 278,640 $ 3,003,048 33 Large Industrial $ 71,340 $ 72,057 $ 72,775 $ 73,492 $ 74,210 $ 74,927 $ 75,645 $ 76,362 $ 77,080 $ 77,797 $ 78,515 $ 79,232 $ 903,432 34 Public Authority $ 4,391 $ 4,506 $ 4,620 $ 4,735 $ 4,849 $ 4,964 $ 5,079 $ 5,193 $ 5,308 $ 5,422 $ 5,537 $ 5,652 $ 60,256

35 Railroad $ $ $ $ $ $ $ $ $ $ $ $ $ 36 Toto/DSM $ 1,570,695 $ 1,605,407 $ 1,640,118 $ 1,674,830 $ 1,709,542 $ 1,744,253 $ 1,778,965 $ 1,813,677 $ 1,848,388 $ 1,883,100 $ 1,917,812 $ 1,952,523 $ 21,139,310

[.3)


Workpaper REV 7

Page [.5]


Revenue: Other Electric Revenues - DSM Lost Margin

Lost Margin Accrual for Accounting

Current Month:

NOTE:

Aug 2017

Adjustment

Lost Margin

Energy+

Rate Demand

Total $ 4,405,556

(.1]

A reconciliation of recorded lost margin accrual was performed and a one-time true-up

was made in August 2017. This true up represents the difference between the cumulative

lost margin filed and the cumulative lost margin accrued. Monthly accounting accruals

were based on estimated savings. As actuals saving become known, a true up is required.


Net

GAAP

Actual

Final NIPSCO Electr[c

Uo, FY2017 No, Subcomponent TotalYear Tracker Revenue DSM Revenue lnterdepartment MVP Tracker Transmission

A . C D E ' G

1 RetcilRe,,mue $ 1,745,868,504 $ (113,848,760) $ (13,781,831) $ (54,880,957)

2 ~ocityPurdiases

3 ECRTracka- 88,725,981 FMCTracka- {166,499)

TDSCTracka- 5,358,990

RTOTra::ka" 19,930,288 D5\11 Rmeiue 18,244,402

lnte""d~rlmmt53'e, 3,587,866 Off S,,stem Sa'e; P& L 724,297

1D MVP Tracker 59,196,579 11 Tra-ismissioo 14,486,195 (3,345)

12 487Forfeite::1Dis:ounts 4,281,935 13 488Misc,ServiceRe.ieiue 940,492 14 493RmtRe.-enue 2,394,616

15 Revmue495 17,634,034 (4,462,571) (4,315,623) 3,345

16 DtmandResponseResource

17 GrossRe;mue $ 1,786,330,072 $ $ $ 3,587,866 $ $

18 CostofGas<Fua 492,711,296 3,587,866

19 Na:Re,,mue $ 1,293,618,776 $ $ $ $ $


H I

$(5,176,016) $

{127,909)

127,909 5,176,016

$ $ $

$ $ $

Deferred

J

5,291,794


Demand

Response Revenue

Resource GAAPONLY FINPLAN Detail Difference Module

K L M=Bthrul N=O-M 0

$ 1,411,875 $ 1,564,884,610 $ 487 $ 1,564,885,097

88,725,981 (836) 88,725,145 (166,499) (166.499)

5,358,990 (1) 5,358,989 19,930,288 19,930,288 18,244,402 [.31 350 18.244,752 3,587,866 3,587,866

724,297 724,297 59,196,579 59,196,579 14,482,850 14,482,850

4,154,025 4,154,025

940,492 940,492

2,394,616 2,394,616

Net

GAAP


FY2018

TotalYear

p

$ 1,509,208,9!35 462,000

42,062,738 7,536,671

23,289,137 26,224,892 16,158,929 [.3]

2,979,921

4,741,390 65,492,914 14,128,404

4,017,218 787,251

2,400,000

Net

GAAP

AFP Final

WorkpaperREV7

Pace[,6]


TotalYear

Q

$ 1,520,058,564 1,500,000

41,255,630

23,006,218 38,117,551

30,640,592 21,139,310 [.3]

2,983,185

4,741,390 71,475,879 14,199,538 4,017,218

807,302

2,400,000

(5,291,794) (3,383,524) 5,487,792 5,487,792 3,383,524 3,383,524 3,383,524

$ $ 1,411,875 $ 1,791,329,813 $ $ 1,791,329,s13 T $ 1,719,490,460 $ 1,776,342,376

496,299,162 496,299, 1s2 I 481,590,258 486,393,871

$ $ 1.411,875 $ 1.295,030,652 $ 1,295,030,652 $ 1,237,900,203 $ 1,289,948,505




REVISED DSM Lost Margin Forecast

December 31, 2019

DSM: 2019 forecasted 1 DSM: 2019 forecasted2 DSM: TOTAL 2019 forecasted Lost Revenues

Line annual kWh savings for annual kWh savings for annual kWh savings for DSM-13 based on No. 2018 measures 2019 measures 2018/2019 measures Net Energy forecasted kWh

allocated to rates allocated to rates allocated to rates Rate savings

1 711 23,504,615 711 30,221,379 711 53,725,994 0.07254 $ 3,897,234

2 720 152,833 720 115,838 720 268,671 0.03357 9,019

3 721 22,758,213 721 17,249,303 721 40,007,516 0.09507 3,803,399

4 722 171,923 722 130,307 722 302,230 0.04689 14,172

5 723 20,596,003 723 15,606,077 723 36,202,080 0.04286 1,551,588

6 724 22,384,935 724 15,147,528 724 37,532,463 0.02788 1,046,318

7 725 340,105 725 232,642 725 572,747 0.00773 4,426

8 726 11,311,752 726 7,332,239 726 18,643,991 0.00451 84,056

9 732 988,186 732 675,949 732 1,664,135 0.05188 86,337

10 733 733 733 0.00194

11 734 734 734 0.01262

12 741 364,674 741 249,448 741 614,123 0.07015 43,080

13 744 271,093 744 185,436 744 456,529 0.00561 2,562

14 102,844,333 87,146,146 189,990,479 $ 10,542,190 A

DSM: 2019 forecasted 1 DSM: 2019 forecasted2 DSM : TOTAL 2019 forecasted Lost Revenues

annual kW savings for annual kW savings for annual kW savings for DSM-13 based on 2018 measures 2019 measures 2018/2019 measures Net Demand forecasted kW allocated to rates allocated to rates allocated to rates Rate savings

15 711 711 711 $ 16 720 31 720 26 720 57

17 721 4,571 721 3,864 721 8,435

18 722 35 722 29 722 64

19 723 4,136 723 3,496 723 7,633 10.91 83,272

20 724 4,444 724 3,506 724 7,950 11.99 95,315

21 725 68 725 54 725 121 21.21 2,574

22 726 2,245 726 1,697 726 3,943 23.80 93,832

23 732 196 732 156 732 353 10.14 3,575

24 733 733 733 15.68

25 734 734 734 16.72

26 741 72 741 58 741 130

27 744 54 744 43 744 97 16.85 1,630

28 15,851 12,930 28,781 $ 280,199 B

29 A+ B $ 10,822,388 [.3]

Footnote 1: Volumes tie to DSM-13 Schedule 3A for 2018 savings.

Footnote 2: The 2019 savings is an annualized calculation provided by the DSM group. The

Electric kWh Savings tab supports the measures savings for 2019

Line

No.

2

3

4

5

6

7

8

9

10

11

12

13 14 15 16 17 18 19

20




This proforma adjusts normalizes the twelve months ended December 31, 2017 operating revenue to reflect tax reform changes, adjusts for budgeted changes for the twelve months ending December 31, 2018 and December 31, 2019, and then adjusts the twelve months ending December 31, 2019 for changes in tax reform, fuel pricing updates, RTO (base rates and tracker), and adjusts the LNG interdepartmental revenue to reflect a five year average for liquefaction.


A B C

2017 Interdepartmental Revenue $ 3,587,866


Proforma related to Tax Reform REV 1B-17 (89,330)

Total Normalization Adjustments $ (89,330)

2017 Normalized Interdepartmental Revenue $ 3,498,536

2018 Budgeted Interdepartmental Revenue

lncrease/(Decrease) in Normalized Historical Base Period 2017 to Forward 2018 Period REV 8-18 (179,442)

Interdepartmental Revenue - Budgeted Jan-Dec 2018 $ 3,319,094

2019 Budgeted Interdepartmental Revenue

lncrease/(Decrease) in Forward 2018 Period to Forward 2019 Test Year REV 8-19 108,072

Interdepartmental Revenue - Budgeted Jan-Dec 2019 $ 3,427,166

2019 Ratemaking Interdepartmental Revenue

Ratemaking Adjustments Pro-forma Adjustment for Tax Reform REV 1B-19R 9,124 Pro-forma Adjustment for Pricing Model Update REV 1C-19R (70,849) Pro-forma Adjustment to Remove RTO Revenue from Base Rates REV 11-19R (56,983) Proforma Adjustments to Interdepartmental Revenue REV 8A-19R 1,272,135 Pro-forma Adjustment to Removal of RTO Tracker Revenue REV 8B-19R (87,282)

2019 Ratemaking lncrease/(Decrease) $ 1,066,145

2019 Ratemaking Interdepartmental Revenue $ 4,493,311

Page

Reference

D

[.2]

[,10]

[.3]

[.3]

[.3] [.3] [.3] [.3] [.3]

[,3]


Revenue: Account 448000000 - Interdepartmental Sales - Electric Twelve Months Ended December 31, 2017

Line

No. Segment Cost Object January

E Interdepartmental Sales - Non-LNG $ 128,915

2 E Interdepartmental Sales - LNG 48,316

3 Interdepartmental Sales Total ~231

February

$ 175,705 $ 48,019

$ ~24 $

2017


141,316 $ 159,277 $ 136,288 $ 192,069 $ 157,281 76,435 59,645 732,210

298,597 $ 235,712 $ _195,933 $ 924,279 $



114,181 $ 125,587 $ 116,646 $ 92,885

542,011 12,172 61,660 71,813

656,~ 137,759 $ 178,306 $ 164,698

November

$ 133,017 $ 63,705

$ 196,722 $

of 887

December

119,411 $ 79,302

198,713 $

Workpaper REV a

Page [.21

Twelve Months Ended

December 31, 2017

1,635,296

1,952,570

3,587,866 [.11,[.3]

Petitioner's Confidential Exhibit No. 20-S2 (Redact, of 887

Northern Indiana Public Service Company LLC Revenue: Interdepartmental Sales - Electric Budget December 31, 2017, 2018 and 2019

Line Actual 1 Budget No. Descrietion

A

Electric Interdepartmental - Non-LNG

2 Electric Interdepartmental - LNG

3

4 Reclass from Tracker Budget to Interdepartmental Budget

5 ECR from REV 3

6 FMCA from REV 4

7 TDSIC from REV 5

8 RTO from REV 6

9 Total Electric Interdepartmental Revenue $

10 Per Budget $ 11 Per Peoplesoft 12 Variance $

2017 2018 2019 B C D

$ 1,653,160 [.4] $ 1,655,117 [.4], B

1,326,761 [.4] $ 1,328,069 [.4]

2,979,921 [.9] 2,983,186 (.9]

132,499 [.5] 128,927 [.5], C

15,285 [.5] 47,352 [.5], D

106,654 [.5) 168,742 [.5), E

84,735 [.5a] 98,959 [5a]

3,587,866 [.9], A $ 3,319,094 [.1] $ 3,427,166 [.1]

3,587,866 A 3,587,866 [.2]

Adjustment No.

REV 1B-19R Pro-forma Adjustment for Tax Reform

REV 1C-19R Pro-forma Adjustment for Pricing Model Update

REV 1l-19R Pro-forma to Remove RTO Revenue from Base Rates

REV 8B-19R Pro-forma to Remove RTO Revenue

$

$

13

14

15

17

18 19 Total Ratemaking Electric Interdepartmental Revenue $

Footnote 1: 2017 includes all Billing Components, including trackers.

Ratemaking 2019R

E

1,655,117 B

2,576,241 [.6]

4,231,358

134,434 [.5]

77,485 [.5]

168,742 [.5]

87,282 [.Sb], F

4,699,301

9,124 [.1], [.10)

(70,849) [.1], [.11]

(56,983) [.1], [.12)

(87,282) [.1], F

4,493,311 [.1]

$

$

REV 8-19R Calculation

F= E-D


1,248,172 [.6]

5,507

30,133

(11,677)

1,272,135 [.1] REV BA-19R



Revenue: Interdepartmental Sales - Electric - Non-LNG

Interdepartmental Budget Support

2018

Line

No. Month kWh Margin Rate

1 January 1,426,799 $ 0.087483 2 February 423,208 0.087483

3 March 1,748,929 0.087483 4 April 1,712,541 0.087483

5 May 956,297 0.087483

6 June 1,026,401 0.087483

7 July 806,867 0.087483

8 August 1,593,724 0.087483

9 September 1,061,857 0.087483

10 October 1,221,623 0.087483

11 November 1,120,838 0.087483

12 December 1,067,996 0.087483 13 Total 2018 14,167,080

$

$

2019

Month kWh Margin Rate

14 January 1,426,799 $ 0.087483 $ 15 February 423,208 0.087483

16 March 1,748,929 0.087483

17 April 1,712,541 0.087483

18 May 956,297 0.087483

19 June 1,026,401 0.087483

20 July 806,867 0.087483

21 August 1,593,724 0.087483

22 September 1,061,857 0.087483

23 October 1,221,623 0.087483 24 November 1,120,838 0.087483

25 December 1,067,996 0.087483 26 Total 2019 14,167,080 $

Margin Cost

124,821 41,787

37,024 12,164

153,002 52,273

149,818 48,608

83,660 28,122

89,793 30,008

70,587 25,030

139,424 46,343

92,894 28,550

106,871 35,096

98,054 32,397

93,431 33,405 1,239,379 $ 413,782

Margin Cost

124,821 $ 43,313

37,024 12,510

153,002 53,155

149,818 49,478

83,660 28,164

89,793 30,114

70,587 25,314

139,424 46,735

92,894 28,561

106,871 32,743

98,054 32,083

93,431 33,568 1,239,379 $ 415,738

$

$

$ $ $ $ $ $ $ $ $ $ $ $ $

Workpaper REV 8

Page [.4]

Revenue

166,607

49,187

205,274

198,426

111,781

119,800

95,617

185,767

121,444

141,967

130,451

126,837

1,653,160 [.3]

Revenue

168,134

49,534

206,157

199,296

111,824

119,906

95,901

186,159

121,455

139,614

130,137

126,999 1,655,117 [.3]



Revenue: Interdepartmental Sales - Electric - LNG

Interdepartmental Budget Support

Line

2018

No. Month kWh Margin Rate

1 January $ 0.087483 $ 2 February 0.087483

3 March 0.087483

4 April 1,162,700 0.087483

5 May 5,585,580 0.087483

6 June 4,619,160 0.087483

7 July 0.087483

8 August 0.087483

9 September 0.087483

10 October 0.087483

11 November 0.087483

12 December 0.087483 13 Total 2018 11,367,440 $

2019

Month kWh Margin Rate

14 January $ 0.087483 $ 15 February 0.087483

16 March 0.087483

17 April 1,162,700 0.087483

18 May 5,585,580 0.087483

19 June 4,619,160 0.087483

20 July 0.087483

21 August 0.087483

22 September 0.087483

23 October 0.087483

24 November 0.087483

25 December 0.087483 26 Total 2019 11,367,440 $

Margin Cost

$

101,716 33,001

488,643 164,255

404,098 135,047

994,458 $ 332,303

Margin Cost

$

101,716 33,592

488,643 164,499

404,098 135,520

994,458 $ 333,611

$

$

$

$

Workpaper REV 8

Page [.4]

Revenue

134,717

652,898

539,145

1,326,761 [.3]

Revenue

135,309

653,142

539,618

1,328,069 [.3] [.6]

Petitioner's Confidential Exhibit No. 20-S2 (Redactt. of 887

Workpaper REV 8 Northern Indiana Public Service Company LLC Page [,5] Revenue: Interdepartmental Sales - Electric Interdepartmental Tracker Budget Support

Line 2018 Tracker Revenue 2019 Tracker Revenue 2019R Tracker Revenue No. Rate ECR FMCA TOSIC ECR FMCA TOSIC ECR FMCA TOSIC

A B C D E F G H I J 711 $ 11,148,834 $ 2,049,933 $ 10,611,545 $ 10,861,500 $ 6,307,980 $ 17,230,659 $ 11,249,057 $ 6,627,502 $ 17,230,659

2 720 23,730 4,533 42,047 23,390 16,539 65,652 25,233 12,424 65,652 3 721 5,241,097 764,140 2,959,684 5,095,657 2,337,160 4,834,605 5,132,137 3,079,976 4,834,605 4 722 34,111 5,801 44,267 33,220 21,260 70,714 35,329 18,172 70,714

5 723 4,289,878 839,584 2,624,845 4,223,735 2,528,024 4,345,742 4,389,147 2,551,207 4,345,742 6 724 5,222,233 885,002 2,825,657 5,133,720 2,665,150 4,695,740 5,382,088 3,029,404 4,695,740 7 725 174,952 50,353 103,242 171,804 154,173 169,476 185,992 95,834 169,476

8 726 2,170,497 310,695 817,828 2,103,145 952,286 1,328,187 2,409,588 1,306,402 1,328,187 9 732 4,450,505 1,141,162 1,052,274 4,384,763 3,500,574 1,729,710 4,718,969 2,476,016 1,729,710

10 733 4,852,403 831,129 972,761 4,829,745 2,554,148 1,620,524 2,980,710 1,504,720 1,620,524 11 734 3,660,961 609,795 753,514 3,628,373 1,845,558 1,248,815 3,967,305 1,987,220 1,248,815 12 741 82,104 9,460 111,750 79,891 29,026 179,443 83,559 47,888 179,443

13 742 2,819 94 120 2,732 288 (5) 2,724 1,794 (5) 14 744 53,470 7,588 9,497 52,277 23,839 15,351 54,939 30,770 15,351 15 750 224,569 7,339 198,254 217,010 22,599 324,689 222,696 134,852 324,689 16 755 23,123 4,187 8,589 22,473 12,771 13,851 23,371 13,659 13,851

17 760 56,848 1,971 46,609 55,065 6,164 75,656 56,336 34,198 75,656 18 lnterdpt 132,499 [.3] 15,285 [.3] 106,654 [.3] 128,927 [.3] 47,352 [.3] 168,742 [.3] 134,434 [.3] 77,485 [.3] 168,742 [.3J 19 Off System 218,106 208,203 202,536 -20 Total U2,062,738 $ 7,538,051 $ 23,289,137 $ 41,255,630 $ 23,024,889 $ 38,117,551 $41,256,149 $23,029,524 $38,117,551


Northern Indiana Public Service Company LLC 2017 RTO Budget for ABM Allocated for Demand & Energy Years Ending 2018 and 2019

2018

Demand Demand

Line Rate Allocation Per Allocation No. Code Cause No.44688 * % ofTotal

(a) (b) (c)

1 711 $ 7,606,768 27.28%

2 720 15,064.56 0.05%

3 721 3,602,480.56 12.92%

4 722 22,062.50 0.08%

5 723 2,902,445.75 10.41%

6 724 3,597,333.70 12.90%

7 725 109,810.24 0.39%

8 726 1,313,735.47 4.71%

9 732 2,804,146.44 10.06%

10 733 3,085,453.01 11.07%

11 734 2,267,406.47 8.13%

12 741 54,909.43 0.20%

13 742 2,051.52 0.01%

14 744 35,582.19 0.13%

15 750 154,818.55 0.56%

16 755 15,627.86 0.06%

17 760 39,476.71 0.14%

18 lnterdpt 89,159.00 0.32%

19 Off System 163,008.30 0.58%

20 Total $ 27,881,340 100.00%

2019

Demand Demand

Line Rate Allocation Per Allocation

No. Code Cause No.44688 • % ofTotal

(a) (b) (c)

21 711 $ 8,865,071 27.28%

22 720 17,556.53 0.05%

23 721 4,198,398.84 12.92%

24 722 25,712.06 0.08%

25 723 3,382,565.07 10.41%

26 724 4,192,400.60 12.90%

27 725 127,974.93 0.39%

28 726 1,531,052.12 4.71%

29 732 3,268,005.19 10.06%

30 733 3,595,845.18 11.07%

31 734 2,642,478.30 8.13%

32 741 63,992.48 0.20%

33 742 2,390.88 0.01%

34 744 41,468.16 0.13%

35 750 180,428.47 0.56%

36 755 18,213.00 0.06%

37 760 46,006.90 0.14%

38 lnterdpt 103,907.58 0.32%

39 Off System 189,972.96 0.58%

40 Total $ 32,493,440 100.00%

Energy Energy

Allocation Per Allocation Cause No. 44688 * % ofTotal

(d) (e)

$ {335,521) 20.26%

(1,217.39} 0.07%

(145,120.50) 8.76%

{1,479.85) 0.09%

(145,016.54) 8.75%

{214,865.62) 12.97%

(9,268.93) 0.56%

(89,599.79) 5.41%

(221,140.72) 13.35%

(261,276.27) 15.77%

(214,799.29) 12.97%

(2,868.70) 0.17%

(32.64) 0.00%

(2,005.98) 0.12%

(5,708.37) 0.34%

(742.51) 0.04%

(1,360.03) 0.08%

(4,424.17) 0.27%

0.00%

$ (1,656,448) 100.00%

Energy Energy

Allocation Per Allocation

Cause No. 44688 • % ofTotal

(d) (e)

$ (375,303) 20.26%

(1,361.73} 0.07%

(162,326.99) 8.76%

(1,655.32) 0.09%

(162,210.70) 8.75%

(240,341.58) 12.97%

(10,367.92) 0.56%

(100,223.37) 5.41%

(247,360.70) 13.35%

(292,255.00) 15.77%

(240,267.39) 12.97%

{3,208.83} 0.17%

(36.51) 0.00%

(2,243.83) 0.12%

(6,385.20) 0.34%

(830.55) 0.04%

(1,521.28) 0.08%

(4,948.73) 0.27%

0.00%

$ {1,852,848) 100.00%

$

$

$

$

Workpaper REV 8

Page [.Sa]

TOTAL

Demand & Energy

{f)

7,271,247

13,847.17

3,457,360.06

20,582.65

2,757,429.22

3,382,468.08

100,541.31

1,224,135.68

2,583,005.71

2,824,176.73

2,052,607.18

52,040.73

2,018.87

33,576.21

149,110.18

14,885.34

38,116.68

84,734.83 [.3]

163,008.30

26,224,892

TOTAL

Demand

& Energy

(f)

8,489,768

16,194.79

4,036,071.85

24,056.74

3,220,354.37

3,952,059.02

117,607.00

1,430,828.75

3,020,644.49

3,303,590.18

2,402,210.92

60,783.65

2,354.36

39,224.33

174,043.27

17,382.45

44,485.61

98,958.86 [.3]

189,972.96

30,640,592


Workpaper REV 8

Page [.Sb]


2019 Revised


Line Rate Allocation Per Allocation Allocation Per Allocation Demand

No. Code Cause No.44688 * % ofTotal Cause No. 44688 * % ofTotal & Energy

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

1 711 $ 7,456,850 28.68% $ (9,115) 21.63% $ 7,447,735

2 720 14,767.66 0.06% (33.07) 0.08% 14,734.59

3 721 3,458,341.92 13.30% (3,802.15) 9.02% 3,454,539.77

4 722 21,627.68 0.08% (40.20) 0.10% 21,587.48

5 723 2,848,174.54 10.95% (3,956.68) 9.39% 2,844,217.86

6 724 3,382,344.58 13.01% (5,560.54) 13.19% 3,376,784.04

7 725 107,646.04 0.41% (251.81) 0.60% 107,394.23

8 726 1,467,956.94 5.65% (2,790.08) 6.62% 1,465,166.86

9 732 2,783,065.91 10.70% (6,052.30) 14.36% 2,777,013.62

10 733 1,692,783.06 6.51% (4,244.59) 10.07% 1,688,538.47

11 734 2,222,719.23 8.55% (5,835.57) 13.85% 2,216,883.66

12 741 53,827.24 0.21% (77.94) 0.18% 53,749.31

13 742 2,011.08 0.01% (0.89) 0.00% 2,010.20

14 744 34,880.92 0.13% (54.50) 0.13% 34,826.42

15 750 151,767.31 0.58% (155.08) 0.37% 151,612.23

16 755 15,319.85 0.06% (20.17) 0.05% 15,299.68

17 760 38,698.68 0.15% (36.95) 0.09% 38,661.73

18 lnterdpt 87,401.81 0.34% (120.19) 0.29% 87,281.61 [.3]

19 Off System 159,795.65 0.61% 0.00% 159,795.65

20 Total $ 25,999,980 100.00% $ (42,148) 100.00% $ 25,957,832

Northern Indiana Public Service Company LLC Twelve Months Ending December 31, 2019 LNG Liquefaction Adjustment

Line No.

1 Forecasted LNG Volume:

Annual average liquefaction (5 year average):

3 Revenue Adjustment:

A

4 LNG 2019 Forecasted Liquefaction Power Revenue:

5 LNG 2019 Facility Operation Power Revenue

6 Total Forecasted Revenue

7 Less 2019 Budget LNG Revenue

8 LNG Revenue Adjustment

9 Fuel Adjustment:

A

10 LNG 2019 Forecasted Liquefaction Fuel: 11 LNG 2019 Facility Operation Fuel: 12 Total Forecasted Fuel Cost

13 Less 2019 Budget LNG Fuel

14 LNG Fuel Adjustment

15 Net Margin Adjustment:


MCF 1,166,142 [.7], A

Volume Liquefaction MCF kwh/MCF kwh Usage

B C D=BXC 1,166,142 A 14.158 [.8], B 16,510,440

5,540,571 [.8]

Volume Adj. Liquefaction MCF kwh/MCF kwh Usage

B C D=BXC

1,166,142 A 14.158 B 16,510,440 5,540,571

2019 Plan lnterco. Revenue

$/kwh E

$ 0.11683 $ $ 0.11683

$

$

2019 Plan Fuel Cost

$/kwh E

$ 0.02935 $ $ 0.02935

$

$

$


Adjustment F =DX E

1,928,931

647,310

2,576,241 [.3]

1,328,069 [.4]

1,248,172 [.3]

Adjustment F=DXE

484,548 162,604 647,152

333,611

313,541

934,631

Northern Indiana Public Service Company LLC Average Liquefaction Volumes (Volumes based on calendar month estimates)

Liquefaction Volumes

Year Endin£! MCF Dec-13 929,776 Dec-14 2,205,232 Dec-15 1,040,621 Dec-16 1,043,378 Dec-17 611,701

5 Year Avg. Liquefaction= 1,166,142

MCF SOM Liquefaction

Jan-13 1,749,341

Feb-13 1,698,915 0 Mar-13 1,657,313 0 Apr-13 1,614,135 0

May-13 1,578,679 35,986

Jun-13 1,577,261 222,092

Jul-13 1,720,504 0 Aug-13 1,698,915

Sep-13 1,658,888 Oct-13 1,637,300 195,506

Nov-13 1,713,570 378,615

Dec-13 1,951,205 97,577

Jan-14 1,984,140 0 Feb-14 1,541,490

Mar-14 1,336,473

Apr-14 1,197,643 239,133

May-14 1,355,699 409,842

Jun-14 1,656,052 45,191

Jul-14 1,655,737 70,423

Aug-14 1,676,381 430,817

Sep-14 1,986,031 358,333 Oct-14 2,271,572 213,016

Nov-14 2,430,099 346,616

Dec-14 2,729,980 91,861

Jan-15 2,759,448 0

Feb-15 2,705,870 0 Mar-15 2,426,633 0 Apr-15 2,368,957 44,432

May-15 2,368,170 286,184

Jun-15 2,609,271 218,301

Jul-15 2,777,098 258,480

Aug-15 2,980,852 233,224

Sep-15 3,155,139 0 Oct-15 3,106,603 0 Nov-15 3,059,170 0 Dec-15 3,020,405 0

Jan-16 2,960,524 0 Feb-16 2,894,497

Mar-16 2,836,191 0 Apr-16 2,781,667 0

May-16 2,743,689 34,756

Jun-16 2,735,338 346,768

Jul-16 3,036,637 361,972

Aug-16 3,354,639 299,882

Sep-16 3,612,287 0 Oct-16 3,572,734

Nov-16 3,532,866 0 Dec-16 3,487,639 0

Jan-17 3,426,182 0 Feb-17 3,356,372 0 Mar-17 3,304,528

Apr-17 3,252,053

May-17 3,205,408 121,037

Jun-17 3,278,368 360,193

Jul-17 3,606,457 130,471

Aug-17 3,695,964 0 Sep-17 3,657,041 0 Oct-17 3,604,565 0 Nov-17 3,541,532 0 Dec-17 3,499,615

TOTAL: 5,830,708

Average/Month: 97,178


Workpaper REV 8

Page [.7]

[.6]

Operational

Vaeorization Boil Off Loss EOM

0 -50,426 0 1,698,915

0 -41,602 0 1,657,313

0 -43,178 0 1,614,135

0 -35,456 0 1,578,679

-37,404 1,577,261

-78,773 -76 1,720,504

-21,589 0 1,698,915

0 -39,566 -461 1,658,888

0 -21,588 0 1,637,300

0 -119,236 0 1,713,570

0 -140,220 -760 1,951,205

-8 -64,634 0 1,984,140

-387,300 -55,113 -237 1,541,490

-169,213 -35,804 0 1,336,473

-85,000 -53,830 0 1,197,643

0 -81,077 0 1,355,699.

0 -109,489 0 1,656,052

0 -45,506 0 1,655,737

0 -49,779 1,676,381

0 -121,167 1,986,031

-72,792 2,271,572

0 -54,489 2,430,099

0 -46,735 0 2,729,980

-1,891 -60,502 0 2,759,448

0 -53,578 0 2,705,870

-238,675 -40,562 0 2,426,633

0 -57,676 2,368,957

0 -45,219 2,368,170

-45,083 2,609,271

0 -50,474 2,777,098

0 -54,726 0 2,980,852

0 -58,937 0 3,155,139

0 -48,536 0 3,106,603

0 -46,015 -1,418 3,059,170

-38,765 3,020,405

-4,788 -55,093 2,960,524

0 -66,027 0 2,894,497

-5,438 -52,868 0 2,836,191

-4,375 -50,149 0 2,781,667

0 -37,978 0 2,743,689

0 -43,107 0 2,735,338

-44,234 -1,235 3,036,637

-43,970 0 3,354,639

0 -42,234 3,612,287

0 -39,553 0 3,572,734

0 -39,868 0 3,532,866

0 -45,227 0 3,487,639

-8,700 -52,757 0 3,426,182

0 -69,810 0 3,356,372

-51,844 3,304,528

-3,263 -49,212 3,252,053

0 -46,645 3,205,408

0 -48,049 -28 3,278,368

0 -32,104 0 3,606,457

0 -40,964 0 3,695,964

0 -38,923 0 3,657,041

-52,476 3,604,565

-60,281 -2,752 3,541,532

0 -41,729 -188 3,499,615

-9,550 -48,441 3,441,624

(918,201) (3,213,069) (7,155)

(15,303) (53,551) (119)


Northern Indiana Public Service Company LLC Twelve Months Ended December 31, 2017 Base Year Liquefaction Power Consumption (Based on measurements at meter reading date)

Electric Metering Gross Prod. Billed Beg. End Liquefaction Kwh

17-Dec-16 17-Jan-17 320,000

17-Jan-17 13-Feb-17 352,000

13-Feb-17 16-Mar-17 1,152,000

16-Mar-17 16-Apr-17 512,000 L.. 16-Apr-17 18-May-17 432,000 co (!) 18-May-17 16-Jun-17 121,037 4,768,000 >-U) (!)

16-Jun-17 18-Jul-17 360,193 4,816,000 I- 18-Jul-17 16-Aug-17 130,471 400,000

16-Aug-17 16-Sep-17 512,000

16-Sep-17 16-Oct-17 560,000

16-Oct-17 16-Nov-17 544,000 16-Nov-17 13-Dec-17 608,000

Totals 611,701 14,976,000

Base Power* Kwh

461,714

461,714

461,714

461,714

461,714

461,714

461,714

461,714

461,714

461,714

461,714

461,714

5,540,571 [.6]

* Base Power reflects the average power usage to power the plant absent liquefaction This average excludes months where liquefaction or vaporization took place

Liquefaction Kwh

4,306,286

4,354,286

Workpaper REV 8

Page [.8]

Liquefaction Kwh/MCF

35.58

12.09

8,660,571 l 14.1581 [.6]


N•t GAAP

Actual

Final

Forfeited MISO Line No. Subcom.e_onent

NlPSCO Electrle

FY2017

TotalYear Tracker Revenue DSM Revenue lnterde.e_artment MVP Tracker Transmission Discounts Revenue Deferred

1 RetallReveriue $ 1,745,868,504 $ (113,848,760) $ (13,781,831) $ (54,880,957) $ (5,176,016) $ 5,291,794

2 Capacity Purchases 3 ECRTracker 88,725,981 4 FMC Tracker (166,499) 5 TOSIC Tracker 5,358,990

RTOTracker 19,930,288

DSM Revenue 18,244,402 8 lnterdepartmen!Sales 3,587,866 9 Off System Sales P&L 724,297 10 MVP Tracker 59,196,579 11 Transmission 14,486,195 (3,345) 12 487 Forfeited Discounts 4,281,935 (127,909) 13 488Misc.ServiceRevenue 940,492 14 493 Rent Revenue 2,394,616


Demand

Response

Resource GAAP ONLY I FINPLAN Detail

M=Bthrul

$ 1,411,875 I$ 1,564,884,610

88,725,981

(166,499)

5,358,990 19,930,288 18,244,402

3,587,8661 [.3} 724,297

59,196,579 14,482,850

4,154,025

940,492 2,394,616

Revenue Difference Module

N=O·M 0

487 $ 1,564,885,097

(836) 88,725,145

(166,499)

(1) 5,358,989 19,930,288

350 18,244,752

3,587,866 724,297

59,196,579 14,482,850 4,154,025

940,492 2,394,616

Net

GAAP AFP Final NIPSCO Electric FY2018

TotalYear p

$1,509,208,995

462,000

42,062,738

7,536,671 23,289,137

26,224,892 16,158,929

2,979,921 (.3] 4,741,390

65,492,914 14,128,404

4,017,218 787,251

2,400,000

N•t GAAP AFP Final

WorkpaperREVB

Page[.9]


TotalYear

Q

s 1,520,058,564

1,500,000 41,255,630

23,006,218 38,117,551

30,640,592 21,139,310

2,983,185 [.31 4,741,390

71,475,879 14,199,538

4,017,218 807,302

2,400,000 15 Revenue495 17,634,034 (4,462,571) (4,315,623) 3,345 127,909 5,176,016 (5,291,794) {3,383,524) 5,487,792 5,487,792 16 Demand Response Resource 17 Gross Revenue $ 1,786,330,072 $ $ $ 3,587,866 $

3!383~524 s s 1,!!__ha1s J s

3,383,524 1,791,329,813

3,383,524 $1,791,329,813 $ 1,719.490,460 $ 1,776,342,376

18 Cost of Gas/Fuel 492,711,296 3,587,866 496,299,162 496,299,162 481,590,258 486,393,871

19 Net Revenue $ 1.293,618,7TIL_____§_ $ 1_,fil._8_I§..J_j_ 1,295,030,6_52 $ 1,295,030,652 $ 1,237,900,203 $ 1,289,948,505


Northern Indiana Public Service Company LLC Revenue: Interdepartmental Sales - Electric REV 1 B-17 and REV 1 B-19R - Tax Reform December 31, 2017 and 2019

Line 2017 Tax Reform No. Rate Revenue Adjustment

1 711 $ (12,084,179) 2 720 (21,033) 3 721 (6,151,749) 4 722 (26,652) 5 723 (4,159,070) 6 724 (5,057,732) 7 725 (172,505) 8 726 (2,745,862) 9 732 (4,421,099) 10 733 (4,893,184) 11 734 (3,902,038) 12 741 (96,555) 13 742 (27,483) 14 744 (56,922) 15 750 (246,773) 16 755 (23,624) 17 760 (63,427) 18 lnterd epartm ental (89,330)

Total Revenue

19 Adjustment $ (44,239,220)

$

[.1]

$


2019 Tax Reform Revenue Adjustment

1,525,677 (3,400)

974,012 (1,555)

387,761 85,104

(33,353) (139,649) (519,330) (970,095) (946,011)

6,164 (22,228)

2,073 (261,850)

(1,211) (63,426)

9,124 [.3]

27,807


Revenue: Interdepartmental Sales• Electric

REV 1C-19R • Pricing Model Update

December 31, 2019

Line

No.


2 Rate711

3 Rate720

4 Rate721

5 Rate722

6 Rate723

7 Rate 724

8 Rate725

9 Rate 726

10 Rate732

11 Rate733

12 Rate 734

13 Rate 741

14 Rate 742

15 Rate744

16 Rate 750

17 Rate 755

18 Rate 760

19 Total Retail Sales by Rate· REV 1

20 Interdepartmental

21 I ntffdepartental 22 Total Interdepartmental - REV 8


Workpaper REV 8

Page [.11]


A B C

$ (9,494,922)

(28,596)

(4,269,680)

(32,161)

(3,898,495)

(5,817,440)

(261,187)

(2,631,453)

(5,159,496)

(7,829,977)

(6,006,246)

(78,232)

(945)

(58,494)

(166,750)

(987)

(39,701)

$ (45,774,762)

(70,849) I 3]

$ (70,849)

23 Decrease in the Twelve Months Ending December 31, 2019 Operating Revenue REV 1C-19R $ (45,845,611)


Revenue: Interdepartmental Sales - Electric

REV 1I-19R - Remove RTO Revenue from Base Rates

December 31, 2019

Line



No. Description Adjustment Amount

A Retail Sales by Rate

2 Rate 711

3 Rate 720

4 Rate 721

5 Rate 722

6 Rate 723

7 Rate 724

8 Rate 725

9 Rate 726

10 Rate 732

11 Rate 733

12 Rate 734

13 Rate 741

14 Rate 742

15 Rate 744

16 Rate 750

17 Rate 755

18 Rate 760

19 Total Retail Sales by Rate - REV 1



22 Total Interdepartmental - REV 8

23 Decrease in the Twelve Months Ending December 31, 2019 Operating Revenue

B C

$ (4,339,023)

(12,176)

(1,726,203)

(15,268)

(1,761,187)

(2,172,176)

(45,604)

(681,085)

(2,083,806)

(2,002,295)

(1,608,082)

(27,379)

(246)

(16,059)

(25,820)

(5,697)

(6,019)

$ (16,528,125)

$ (56,983) [ 31 (56,983)

REV 1I-19R $(16,585,108)

Line

No.




This proforma adjusts the twelve month ending December 31, 2019 operating revenue to include fuel costs associated with off. system sales (budget was at margin) then adjusts the twelve months ending December 31, 2019 to remove all off-system sales revenue.

Description

A

2017 Off-System Sales Revenue

Adjustment

B

$

Amount

C

Page

Reference

D

724,297 [.2]

2 2018 Budgeted Off-System Sales Revenue

3

4

lncreasel(Decrease) in Historical Base Period 2017 to Forward 2018 Period

Off-System Sales Revenue • Budgeted Jan-Dec 2018

5 2019 Budgeted Off-System Sales Revenue

6

7

8

9 10

11

12 13 14 15

16

lncreasel(Decrease) in Forward 2018 Period to Forward 2019 Test Year

Off-System Sales Revenue• Budgeted Jan-Dec 2019

2019 Ratemaking Off-System Sales Revenue

Ratemaking Adjustments Pro forma Adjustment to ECR Revenue Related to Re-Allocation of Billing Determinants Proforma Adjustment to RTO Revenue Due to Tax Reform & Re-Allocation of Billing Determinants Pro form a Adjustment to Remove RTO Revenue Gross up Off-System Sales Revenue Pro forma to Remove Off-System Sales Revenue

2019 Ratemaking lncreasel(Decrease)


REV 9-18 4,398,207

$ 5,122,504 [.3]

REV 9-19 17,062

$ 5,139,566 [.3]

REV 9A-19R (5,667) [.3]

REV 9B-19R (30,177) [.3]

REV 9C-19R (159,796) [.3] REV 9D-19R 9,832,335 [.3] REV 9E-19R (14,776,261) [.3] REV 9-19R $ (5,139,566) [.3]

$ [.3]


Revenue: Off~System Sales Twelve Months Ended December 31, 2017

Line

No, Account

44700000 - Sales for Resale-Elec

Cost

Object Janua!Y Februa!Y_ March

2017

A]l_ril May June


July Au~ust Se.e_tember October November December

Workpaper REV 9

Page [.2]

Twelve Months Ended

December 31, 2017

RE19 $ 23,778 $ 334,239 $ $ 36,731 $ $ $ $ $ 176,865 $ $ $ 152,682 $ 724,297

Total Electric Off-System Sales Revenue $ 23,778 $ 334,239 $ $ 36,731 $ $ $ $ $ 176,86S $ $ $ 1S2,682 $ 724,297 [.1], [.3]



Budget

Revenue: Off-System Sales

December 31, 2017, 2018 and 2019

Line

No. Description

A

1 Off System Sales P&L

2 ECR - Reclassed from REV 3

3 RTO - Reclassed from REV 6 -

Actual 1

2017

B

$

Budget

2018 2019

C D

4,741,390 [.4], [.6] $ 4,741,390 [.4], [.6]

218,106 [.5] 208,203 [.5]

163,008 [.Sa] 189,973 [.Sa]

4 Subtotal $ 724,297 [.6], A $ 5,122,504 [.1] $ 5,139,566 [.1]

5

6 7

8

9

10

11

12

Per Budget Per Peoplesoft

Variance

$ 724,297 A

724,2~[.2] $ (0)

Adlustment No.

REV 9C-19R

REV 9D-19R

REV 9E-19R

Pro-forma to Remove RTO Revenue

Pro-forma Adjustment to Gross up Off-System Sales Revenue

Pro-forma Adjustment to Remove Off-System Sales Revenue


Footnote 1: 2017 includes all Billing Components, including trackers.

REV 9-19R

Calculation 2019R

E = F- D F

$ 4,741,390

(5,667) REV 9A-19R, [.1] 202,536

(30,177) REV 9B-19R, [.1] 159,796 [.Sb] -$ 5,103,722 B

$ {159,796) [.1], C

$ 9,832,335 [.1], [.4], D

$ (14,776,261) - B - C - D, [.1]

$ [.1]

Northern Indiana Public Service Company LLC BUDGET SUPPORT FOR OFF-SYSTEM SALES REVENUE AND FUEL COST ADJUSTMENT Based on Twelve Months Ended March 31, 2015

FERC ACCOUNT GL CODE FERC DESCRIPTION ~

SALE FOR RESALE- MISO DAY2 MARKET (LESS Buffalo Ridge 447.MISODY2 5070 Testing) $ 447.RESALE 5070 SALES FOR RESALE (SUMMARIZED) (16.80)

$

Total Sales for Resale Revenue $ j17) I

LESS: Allocated Costs 37,634

Total Sales for Resale Margin $ 37,617 $

~ Jun-14 Jul-14

(169,402) $ (112,462) $ (2,032,796) $

(75.60) (11.20) (2.80)

(169,478) $ {112,474) $ {2,032,799) $

108,146 88,231 1,383,634

(61,332) $ (24,243) $ (649,164) $

~

(2,845,086) $

!2,645,086) $

1,997,392

(847,694) $


~ Oct-14 ~ Dec-14 Jan-15

$ $ (4,270,371) $ (1,380,586) $ (837,339) $

I $ !4,270,371) $ (1,380,586) $ jB37,339) $

3,354 2,717,011 1,102,186 675,319

3,354 $ $ (1,553,360) $ (278,400) $ (162,020) $

Feb-15 ~

(2,624,300) $ (301,275) $

$

jZ,624,300) $ (301,275) $

1,487,917 231,511

(1,136,383) $ (69,764) $

Workpaper REV 9

Page [.4J

Twelve Months Ended March 31, 2015

(14,573,618) (106)

(14,573,725)

9,832,335 [.3]

(4,741,390) [.3]


Revenue: Off-System Sales

Interdepartmental Tracker Forecast Support

Line 2018 Tracker Revenue

No. Rate ECR FMCA TDSIC ECR

A B C D E

1 711 $ 11,148,834 $ 2,049,933 $ 10,611,545 $ 10,861,500 ·2 720 23,730 4,533 42,047 23,390

3 721 5,241,097 764,140 2,959,684 5,095,657 4 722 34,111 5,801 44,267 33,220

5 723 4,289,878 839,584 2,624,845 4,223,735

6 724 5,222,233 885,002 2,825,657 5,133,720

7 725 174,952 50,353 103,242 171,804

8 726 2,170,497 310,695 817,828 2,103,145 9 732 4,450,505 1,141,162 1,052,274 4,384,763 10 733 4,852,403 831,129 972,761 4,829,745 11 734 3,660,961 609,795 753,514 3,628,373 12 741 82,104 9,460 111,750 79,891

13 742 2,819 94 120 2,732 14 744 53,470 7,588 9,497 52,277

15 750 224,569 7,339 198,254 217,010 16 755 23,123 4,187 8,589 22,473 17 760 56,848 1,971 46,609 55,065 18 lnterdpt 132,499 15,285 106,654 128,927 19 Off System 218,106 [.3] 208,203

20 Total $ 42,062,738 $ 7,538,051 $ 23,289,137 $ 41,255,630


Workpaper REV 9

Page [.5]

2019 Tracker Revenue 2019R Tracker Revenue

FMCA TDSIC ECR FMCA TDSIC

F G H I J

$ 6,307,980 $ 17,230,659 $ 11,249,057 $ 6,627,502 $ 17,230,659

16,539 65,652 25,233 12,424 65,652

2,337,160 4,834,605 5,132,137 3,079,976 4,834,605 21,260 70,714 35,329 18,172 70,714

2,528,024 4,345,742 4,389,147 2,551,207 4,345,742

2,665,150 4,695,740 5,382,088 3,029,404 4,695,740

154,173 169,476 185,992 95,834 169,476

952,286 1,328,187 2,409,588 1,306,402 1,328,187

3,500,574 1,729,710 4,718,969 2,476,016 1,729,710

2,554,148 1,620,524 2,980,710 1,504,720 1,620,524

1,845,558 1,248,815 3,967,305 1,987,220 1,248,815

29,026 179,443 83,559 47,888 179,443

288 (5) 2,724 1,794 (5) 23,839 15,351 54,939 30,770 15,351

22,599 324,689 222,696 134,852 324,689 12,771 13,851 23,371 13,659 13,851

6,164 75,656 56,336 34,198 75,656

47,352 168,742 134,434 77,485 168,742 [.3] 202,536 [.3]

$ 23,024,889 $ 38,117,551 $ 41,256,149 $ 23,029,524 $ 38,117,551


Northern Indiana Public Service Company LLC 2017 RTO Forecast for ABM Allocated for Demand & Energy Years Ending 2018 and 2019

2018

Demand Demand

Line Rate Allocation Per Allocation No. Code Cause No.44688 • % ofTotal

(a) (b) (c)

Energy

Allocation Per Cause No. 44688 *

(d)

1 711 $ 7,606,768 27.28% $ {335,521)

2 720 15,064.56 0.05% (1,217.39)

3 721 3,602,480.56 12.92% (145,120.50)

4 722 22,062.50 0.08% (1,479.85)

5 723 2,902,445.75 10.41% (145,016.54)

6 724 3,597,333.70 12.90% (214,865.62)

7 725 109,810.24 0.39% (9,268.93)

8 726 1,313,735.47 4.71% (89,599.79)

9 732 2,804,146.44 10.06% (221,140.72)

10 733 3,085,453.01 11.07% (261,276.27)

11 734 2,267,406.47 8.13% (214,799.29)

12 741 54,909.43 0.20% (2,868.70)

13 742 2,051.52 0.01% (32.64)

14 744 35,582.19 0.13% (2,005.98)

15 750 154,818.55 0.56% (5,708.37)

16 755 15,627.86 0.06% (742.51)

17 760 39,476.71 0.14% (1,360.03)

18 lnterdpt 89,159.00 0.32% (4,424.17)

19 Off System 163,008.30 0.58%

20 Total $ 27,881,340 100.00% $ (1,656,448)

2019

Demand Demand Energy

Line Rate Allocation Per Allocation Allocation Per

No. Code Cause No.44688 * % ofTotal Cause No. 44688 •

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

1 711 $ 8,865,071 27.28% $ (375,303)

2 720 17,556.53 0.05% (1,361.73)

3 721 4,198,398.84 12.92% (162,326.99)

4 722 25,712.06 0.08% (1,655.32)

5 723 3,382,565.07 10.41% (162,210.70)

6 724 4,192,400.60 12.90% (240,341.58)

7 725 127,974.93 0.39% (10,367.92)

8 726 1,531,052.12 4.71% (100,223.37)

9 732 3,268,005.19 10.06% (247,360.70)

10 733 3,595,845.18 11.07% (292,255.00)

11 734 2,642,478.30 8.13% (240,267.39)

12 741 63,992.48 0.20% (3,208.83)

13 742 2,390.88 0.01% (36.51)

14 744 41,468.16 0.13% (2,243.83)

15 750 180,428.47 0.56% (6,385.20)

16 755 18,213.00 0.06% (830.55)

17 760 46,006.90 0.14% (1,521.28)

18 lnterdpt 103,907.58 0.32% (4,948.73)

19 Off System 189,972.96 0.58%

20 Total $ 32,493,440 100.00% $ (1,852,848)

Energy

Allocation % ofTotal

(e)

20.26% $ 0.07%

8.76%

0.09%

8.75%

12.97%

0.56%

5.41%

13.35%

15.77%

12.97%

0.17%

0.00%

0.12%

0.34%

0.04%

0.08%

0.27%

0.00%

100.00% $

Energy

Allocation

% ofTotal

(e)

20.26% $ 0.07%

8.76%

0.09%

8.75%

12.97%

0.56%

5.41%

13.35%

15.77%

12.97%

0.17%

0.00%

0.12%

0.34%

0.04%

0.08%

0.27%

0.00%

100.00% $

Workpaper REV 9

Page [.Sa]

TOTAL

Demand & Energy

(f)

7,271,247

13,847.17

3,457,360.06

20,582.65

2,757,429.22

3,382,468.08

100,541.31

1,224,135.68

2,583,005.71

2,824,176.73

2,052,607.18

52,040.73

2,018.87

33,576.21

149,110.18

14,885.34

38,116.68

84,734.83

163,008.30 [.3] 26,224,892

TOTAL

Demand

& Energy

(f)

8,489,768

16,194.79

4,036,071.85

24,056.74

3,220,354.37

3,952,059.02

117,607.00

1,430,828.75

3,020,644.49

3,303,590.18

2,402,210.92

60,783.65

2,354.36

39,224.33

174,043.27

17,382.45

44,485.61

98,958.86

189,972.96 [.3] 30,640,592


Workpaper REV 9

Page [.Sb]


2019 Revised


Line Rate Allocation Per Allocation Allocation Per Allocation Demand No. Code Cause No.44688 • % ofTotal Cause No. 44688 • % ofTotal & Energy

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

1 711 $ 7,456,850 28.68% $ (9,115) 21.63% $ 7,447,735

2 720 14,767.66 0.06% (33.07) 0.08% 14,734.59

3 721 3,458,341.92 13.30% (3,802.15) 9.02% 3,454,539.77

4 722 21,627.68 0.08% (40.20) 0.10% 21,587.48

5 723 2,848,174.54 10.95% (3,956.68) 9.39% 2,844,217.86

6 724 3,382,344.58 13.01% (5,560.54) 13.19% 3,376,784.04

7 725 107,646.04 0.41% (251.81) 0.60% 107,394.23

8 726 1,467,956.94 5.65% (2,790.08) 6.62% 1,465,166.86

9 732 2,783,065.91 10.70% (6,052.30) 14.36% 2,777,013.62

10 733 1,692,783.06 6.51% (4,244.59) 10.07% 1,688,538.47

11 734 2,222,719.23 8.55% (5,835.57) 13.85% 2,216,883.66

12 741 53,827.24 0.21% (77.94) 0.18% 53,749.31

13 742 2,011.08 0.01% (0.89) 0.00% 2,010.20

14 744 34,880.92 0.13% (54.50) 0.13% 34,826.42

15 750 151,767.31 0.58% (155.08) 0.37% 151,612.23

16 755 15,319.85 0.06% (20.17) 0.05% 15,299.68

17 760 38,698.68 0.15% (36.95) 0.09% 38,661.73

18 lnterdpt 87,401.81 0.34% (120.19) 0.29% 87,281.61

19 Off System 159,795.65 0.61% 0.00% 159,795.65 (.3)

20 Total $ 25,999,980 100.00% $ (42,148) 100.00% $ 25,957,832


"" GAAP

Actual

Final

NIPSCO Electric Line FY2017 No, Subcomponent TotalYear Tracker Revenue DSM Revenue lnterdepartment MVP Tracker Transmission

A ' C D E F G

RetoilRweiue $ 1,745,868,504 $ {113,848,760) $ (13,781,831) $ (54,880,957)

~a::ityF\m::hases

3 ECR.Trad.e- 88,725,981 4 FMCTrad\e- (166,499) 5 TDSCTrad.e- 5,358,990 6 RTOTrad\e- 19,930,288

DSv1 Re.rEnue 18,244,402 lnte-dEpartmEntSaes 3,587,866

9 Off S,,sta-n Saes P& L 724,297 10 MVPTrad\e- 59,196,579

11 Traismiss'oo 14,486,195 (3,345) 12 487 FOffeitOO Discounts 4,281,935 13 488Mis:.S::rviceRe.-a,ue 940,492 14 493Ra,tRe.raiue 2,394,616

15 Re.-aiue495 17,634,034 (4,462,571) (4,315,623) 3,345 16 Da-nand Response Resource 17 GrossRe.-aiue $ 1,786,330,072 $ $ $ 3,587,866 $ $

18 CostofGasJFuel 492,711,296 3,587,866

19 NttRe.-a,ue $ 1.272,483,682 $ $ $ $ $

Forfeited MISC Discounts Revenue

H

$ (5,176,016) $

(127,009)

127,909 5,176,016

$ $ $

$ $ $

Deferred

J

5,291,794

(5,291,794)

$

$


Demand

Response

Resource GMPONLY FINPLAN Detail Difference

K L M=Bthrul N=O-M

$ 1,411,875 $ 1,564,884,610 $ 487 $

88,725,981 (836) (166,499)

5,358,900 (1) 19,930,288 18,244,402 350 3,587,866

724,297 [.3]

59,196,579 14,482,850 4,154,025

940,492 2,394,616

(3,383,524) 5,487,792

3,383,524 3,383,524

$ 1,411,875 $ 1,791,329,813 $ $

496,299,162

$ 1,411,875 $ 1,295,030,652 $

Revenue

Module

0

1,564,885,097

88,725,145 (166,499)

5,358,989

19,930,288 18,244,752 3,587,866

724,297 59,196,579

14,482,850 4,154,025

940,492 2,394,616

5,487,792 3,383,524

1,1s1,329,813T

496,299,162

1,295,030,652

of 887

Net

GAAP

AFP


FY2018

TotalYear p

$ 1,509,208,995 462,000

42,062,738 7,536,671

23,289,137 26,224,892 16,158,929

2,979,921 4,741,390 [.3)

65,492,914

14,128,404 4,017,218

787,251

2,400,000

$ 1,719,490,460

481,590,258

$ 1,237,900,203

Net

GAAP

AFP

Final

WorkpaperREV9

Page[.6]

NIPSCOElectric

FY2019

TotalYear

Q

$ 1,520,058,564 1,500,000

41,255,630 23,006,218 38,117,551 30,640,592 21,139,310

2,983,185 4,741,390 {.3)

71,475,879

14,199,538 4,017,218

807,302 2,400,000

$ 1,776,342,376

486,393,871

$ 1,289,948,505

Line

No.




This proforma adjustment decreases the twelve months ending December 31, 2019 operating revenue to remove Multi-Value Project revenue recorded in 456 accounts per Order 44156-RTO-1.

Description

A

2017 Multi-Value Project Revenue

Adjustment

B

$

Amount

C

59,196,579

Page

Reference

D

[.2]

2 2018 Budgeted Multi-Value Project Revenue


4 Multi-Value Project Revenue - Budgeted Jan-Dec 2018

5 2019 Budgeted Multi-Value Project Revenue

6

7


Multi-Value Project Revenue - Budgeted Jan-Dec 2019

8 2019 Ratemaking Multi-Value Project Revenue

9 10 11

12

Ratemaking Adjustments Removal of Multi-Value Project Revenue

2019 Ratemaking lncrease/(Decrease)

2019 Ratemaking Multi-Value Project Revenue

REV 10-18 6,296,335

$ 65,492,914 [.3]

REV 10-19 5,982,965

$ 71,475,879 [.3]

REV 10-19R (71,475,879) $ (71,475,879)

$ [.3]


Revenue: Multi-Value Project


Line

No. Account

45600000 - Other Electric Revenues

2 45600345 - MISO MVP Reimb TOP

45600765 - MISO MVP Reimb GRNTN

Cost

Object

R842

R841

R821

January

$ 1,016,898

$ 2,588,126

$ 1,448,170

Februa!Y_

341,301 $

3,024,070 $

1,503,311 $

March

327,851 $

2,914,010 $

1,_445,960

A_e_ril

286,770

2,727,339

11352~354

May

$ 466,101

$ 2,758,416

$ 1,479,499

2017

June

334,534 $

3,366,069 $

1,669,088 $


July

535,968 $

3,688,332

1,828,884

Au~ust

521,460 $

3,751,903 $

1,860,406 $

Se_e_tember

493,806

3,174,084

1,573,891

October

11,052 $ 2,949,418 $ 1,462,489 $

November

11,306 $ 2,858,068 $ 1,417,193 $

December

Workpaper REV 10

Page [.2]

Twelve Months Ended

December 31, 2017

{31,423) $ 41315,623

2,700,710 $ 36,500,546

1,339,166 $ 18,380,411

4 Total Multi-Value Project Revenue _ $ 5,053,194 $ 4,868,682 $ 4,687,821 _$ 4,366,463 $ __ 4,704,016 $ 5,369,691 $ 6,053,184 $ 6,133,769 $ 5,241,782 4,422,958 $ 4,286267 $ 4,008,453_$_ 59,196,579 [.l], [.3]


Budget


December 31, 2017, 2018 and 2019

Line

No. Description

1 MVP NIPSCO $

Actual

2017

59,196,579 [.2), [.5] $

Petitioner's Confidential Exhibit No. 20-S2 (Redactt.

Budget

2018 2019

65,492,914 [.1), [.4), [.5] $ 71,475,879 [.1), [.4), [.5] $

of 887

Workpaper REV 10

Page [.3]

2019R

Petitioner's Confidential Exhibit No. 20-S2 (Redacted) oWcS~

or paper REV 10

Page [.4]



Budget Calculation For Years 2018 and 2019

Line

No. 2018 2019

1 Average - Project Gross Plant u 540,664,347 566,506,127

2 Average - Accumulated depreciation V 1,679,397 9,725,884

3 Transmission O&M Annual Allocation Factor H 3.67% 3.54%

4 Annual Allocation for Transmission O&M Expense W=V * H 61,572 344,427

5 Other Expense Annual Allocation Factor a 2.67% 2.67%

6 Annual Allocation for Other Expense X=U*O 14,412,510 15,129,783

7 Annual Expense Charge Y=W +X 14,474,083 15,474,209

8 Project net plant Z=U·V 538,984,950 556,780,243

9 Annual Allocation Factor for Return T 8.85% 8.11%

10 Annual Return Charge AA=Z*T 47,695,724 45,171,736

11 Project Depreciation Expense AB 3,323,107 10,829,933

12 Annual Revenue Requirement AC = W + X + AA + AB 65,492,914 [.3], [.5] 71,475,879 [.3), [.SJ

13 Gross Transmission Plant - Total A $ 1,592,055,213 $ 1,696,251,388

14 Transmission Accumulated Depreciation B $ 501,460,401 $ 529,717,664

15 Net Transmission Plant - Total C=A-B $ 1,090,594,812 $ 1,166,533,724

16 O&M TRANSMISSION EXPENSE

17 Total O&M Allocated to Transmission D $ 47,671,549 $ 48,525,852

18 Transmission O&M E $ 54,858,041 $ 59,751,870

19 Less: LSE Expenses included in above, if any F $ 36,472,877 $ 40,992,772

20 Less: Account 565 included in above, if any $ $

21 Adjusted Transmission O&M G = E - F $ 18,385,164 $ 18,759,098

22 Annual Allocation Factor for O&M H=G/B 3.67% 3.54%

23 OTHER O&M EXPENSE

24 Other O&M Allocated to Transmission I= D- G $ 29,286,385 $ 29,766,754

25 Annual Allocation Factor for Other O&M J =I/ A 1.84% 1.75%

26 GENERAL AND COMMON (G&C) DEPRECIATION EXPENSE

27 Total G&C Depreciation Expense K $ 5,890,973 $ 6,240,298

28 Annual Allocation Factor for G&C Depreciation Expense L = K/ A 0.37% 0.37%

29 TAXES OTHER THAN INCOME TAXES

30 Total Other Taxes M $ 7,262,120 $ 9,295,044

31 Annual Allocation Factor for Other Taxes N=M/A 0.46% 0.55%

32 Annual Allocation Factor for Other Expense O=J+L+N 2.67% 2.67%

33 INCOME TAXES

34 Total Income Taxes p $ 19,325,967 $ 18,654,238

35 Annual Allocation Factor for Income Taxes Q=P/C 1.77% 1.60%

36 RETURN

37 Return on Rate Base R = Q/ C $ 77,182,683 $ 75,986,968

38 Annual Allocation Factor for Return on Rate Base S=R/C 7.08% 6.51%

39 Annual Allocation Factor for Return T= S+ Q 8.85% 8.11%


Net

GAAP

Actual


""' FY2017 No, Subcomponent TotalYear Tracker Revenue DSM Revenue lnterdepartment MVP Tracker Transmission

A B C 0 E F G

1 Retlil Re.rerue • 1,745,868,504$ (113,848,760) $ (13,781,831) $ (54,880,957)

2 Qpa:::ityRJrch:eas

3 ECRTra:i;a- 88,725,981

FMCTrrl.a- (166,499)

TDSCTra:i;a- 5,358,990

RTOTra:i;a- 19,930,288

D9,1 Rev!JJ.Je 18,244,402

B lnt~Saes 3,587,866

9 OffSyS:em&:lesP&L 724,297

10 MVPTra:i;a- 59,196,579

11 Tra-lSliSBon 14,486,195 (3,345)

12 487Fcrleite:JDis::ourts 4,281,935

13 488Mioc.SErvicaRevmoo 940,492

14 493RaitRevaiue 2,394,616

15 Reo,raiue495 17,634,034 (4,462,571) (4,315,623) 3,345

16 Dara-d Re:porw RESJUrce

17 QQ$Re,,aiue $ 1,786,330,072 $ $ $ 3,587,866 $ $

18 Cos:ofGas'FIJe 492,711296 3,587866

19 NetRe.r!JJ.Je $ 1293618776 $ $ $ $ $


H I

$(5,176,016) $

(127,909)

127,909 5,176,016

$ $ $

$ $ $

Demand

Response

Deferred Resource

J K

5,291,794

(5,291,794) (3,383,524)

3,383.524

$

$


GAAPONLY FJNPLAN Detail Difference

L M=BthruL N=O•M

$ 1,411,875 $ 1,564,884,610 $ 487 $

88,725,981 (836) (166,499)

5,358,990 (1) 19,930,288

18,244,402 350

3,587,866

724,297

59,196,579 (.3)

14,482,850

4,154,025

940,492

2,394,616

5,487,792

3,383,524

$ 1,411.875 $ 1,791,329,813 $ $

496,299,162

$ 1411875 $ 1295,030652 $

Net GAAP


Revenue FY20J.B

Module TotalYear

0 p

1,564,885,097 $ 1,509,208,995

462,ocx:l

88,725,145 42,062,738

(166,499) 7,536,671

5,358,989 23,289,137

19,930,288 26,224,892

18,244,752 16,158,929

3,587,866 2,979,921

724,297 4,741,390

Net GAAP

AFP Final

WorkpaperREVl0

Page[.5]

NJPSCO Electric FY2019

TotalYear

Q

$ 1,520,058,564

1,500,ocx:l

41,255,630

23,006,218

38,117,551

30,640,592

21,139,310

2,983,185

4,741,390

59,196,579 65,492,914 1.3].{,'l] 71,475,879 {.3],[.4)

14,482,850 14,128,404 14,199,538

4,154,025 4,017,218 4,017,218

940,492 787,251 807,302

2,394,616 2,400,COO 2,400,COO

5,487,792

3,383,524

1.791.329,8131 $ 1,719.490.460 $ 1,n6,342,376

496,2991621 481,590,258 486,393,871

1,295,03Q,§_ttl __ $_ 1,237,900,203 ___ ,_1,289,948,50§

Line

No.




This pro forma adjusts the twelve months ended December 31, 2017 operating revenue to reflect budgeted changes for the twelve months ending December 31, 2018 and December 31, 2019.


A B C

2017 Transmission Revenue $ 14,482,850

Page

Reference

D

[.2]

2 2018 Budgeted Transmission Revenue


4 Transmission Revenue - Budgeted Jan-Dec 2018

5 2019 Budgeted Transmission Revenue

6

7


Transmission Revenue - Budgeted Jan-Dec 2019

REV 11-18 (354,446)

$ 14,128,404 [.3]

REV 11-19 71,134

$ 14,199,538 [.3]


Revenue: Transmission


Line

No. Account



3 45600009 - MISO Trans Rev Sch 9

4 44700000 - Sales for Resale-Elec

Cost

Object

R820

R834

R820

RE19

Total Transmission Revenue

January

$ $ 71,515

64,544

925,481

$ 1,061,540 $

February March April May

$ $ $ $ 66,497 55,484 59,128 50,392

197,239 256,783 237,650 247,774

761,131 711,869 695,251 815,249

1,024,867 $ 1,024,136 $ 992,030 $ 1,113,414 $

2017

June

$ 65,057

237,956

1,023,902

1,326,914 $



$ 2,368 $ $ (5,713) $ 86,738 93,249 88,171 86,444

231,070 262,341 258,414 262,167

1,206,616 2,150,008 106,653 775,458

1,524,424 $ __ 2,507,966 $ 453,238 $ 1,118,3_57 $

November December

$ 64,666 58,817

256,047 217,951

886,825 851,657

1,207,537 $ _1,_128,425

Workpaper REV 11

Page [.2]

Twelve Months Ended

December 31, 2017

$ (3,345)

$ 846,158

$ 2,729,936

$ 10,910,100

$ 14,482,~D_ [.ll,[.3]

Northern Indiana Public Service Company LLC Budget Revenue: Transmission December 31, 2017, 2018 and 2019

Line

No.

1

2

Descri_etion

Transmission

Total

$

$

Actual

2017

14,482,850


Budget

2018

$ 14,128,404 $

2019


14,199,538

14,482,850 [.5], [.2] $ 14,128,404 [.1], [.4], [.5] $ 14,199,538 [.1], [.4], [.5)

Northern Indiana Public Service Company LLC TRANSMISSION REVENUE/ MARGIN BUDGET Twelve Months Ending December 31, 2018 and 2019

line

No. Billing Monthly Rate January February March April

NIPSCO TBt,NSMISSION REVENUES

2 Schedule 11 Miscrefunds&adjustments MISO 1,500 1,500 1,500 1,500 3 Schedule 11 Refunds to NIPSCO for SECA Settlements MISO

4 lMPA 5 Schedule 1 Scheduling, System Control and Dispatch Service MISO 101.58 5,799 5,633 5,749 5.493 6 Schedule2 Reactive Supply and Voltage Control Service MISO 110.00 6,280 6,100 6,226 5,948 7 Schedule 9 Network Integration Transmission Service MISO 3,495.10 199,544 193,832 197,825 188,993 8 Schedule 11 Network Distribution Service Direct 1.15 25,999 25,018 25.283 24,602

9 WVPA 10 Schedule9 Network Transmission Service Direct 2.18 468,429 397,763 401,663 343,017 11 Schedule 9& 11 Network Transmission & Distribution Service ($2,18 T + $1.15 T&D) Direct 3.33 334374 283931 286716 244 852

12 TOTAL TRANSMISSION REVENUES 1,041,926 913,778 924,962 814,405

13 NIPSCO TRANSMISSION CHARGES 14 MISO Transmission Charges to NIPSCO 15 Schedule 11 Misc adjustments MISO 6,701 6,701 6,701 6,701 15 Schedule 11 Refunds from NIPSCO for SECA Settlements MISO

17 TOTAL EXPENSED TRANSMISSION CHARGES 6,701 6,701 6,701 6,701

18 Total Net Transmission Margin 1,035,225 907,077 918,261 807,704

19 NIPSCO TRANSMISSION REVENUES 20 Transmission Revenues for Ancillary Services Billed by NIPSCO Directly 21 JMPA Distribution Loss Charges Direct 63.12 2,967 2,544 2,331 1,974

22 WVPA Operating Reserve Service - Regulation & Frequency Response Direct 0.325 102,469 87,011 87,864 75,035 23 Operating Reserve Service-spinning reserve Direct 0.28 82,101 65,218 70,399 58,181 24 Payback (ASM from MISO) Direct (15,000) (15,000) (151000) (15,000)

25 Total Net Margin 172,537 139,772 145,594 120,190

26 Total Net Transmission Margin ~ Transmission 1,207,762 1,046 849 1,063,855 927,894


Workpaper REV 11

Page{,4]

2018

May June M; August September October November December 2018

1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000

6,100 6,525 6,946 6i::.'.)1 6,316 5,421 5,572 5,758 72,213 6,006 7,066 7,522 7,473 6,839 5,870 6,033 6,236 78,200

209,895 224,523 238,988 237,435 217,312 186,520 191,705 198,125 2,484,697 29,525 30,972 33,058 32,792 29,344 24,516 25,193 25,965 332,268

418,072 496,546 594,793 590,933 490,310 379,894 395,626 412,651 5,389,697 298428 354445 424 576 421 820 349993 271176 282406 294559 3 847 277

970,126 1,121,577 1,307,383 1,298,853 1,101,614 874,897 908,035 944,794 12,222,351

6,701 6,701 6,701 6,701 6,701 6,701 6,701 6,701 80,413

6,701 6,701 6,701 6,701 6,701 6,701 6,701 6,701 80,413

963,425 1,114,876 1,300,682 1,292,152 1,094,913 668,196 901,334 938,093 12,1_4_1_938

2,241 2,810 3,553 3,192 2,284 2,331 2,748 28,101 57,078

91,453 108,619 130,111 129,266 107,255 83,102 86,543 90,267 1,178,995 73,275 84,222 104,249 103,572 83,164 66,584 67,104 72,325 930,393

(15000) (15,000) (15,000) (15,000) (15,000) (15,000) (15,000) (15000) (1801000)

151,969 180,651 222,913 221,031 177,704 137,016 141,395 175,694 1,986,466

1,115,394 1,295,527 1,523,594 1,513,183 1,272,617 1,005,213 1,042,729 1,113,787 14,128,404

[.3)

Petitioner's Confidential Exhibit No. 20-S2 (Redact1. of 887

Workpaper REV 11

Page [,4]

Northern Indiana Public Service Company LLC TRANSMISSION REVENUE/ MARGIN BUDGET Twelve Months Ending December 31, 2018 and 2019

Line 2019

No. Billing January February March April May June Joly August September October November December 2019

NIPSCO TRANSMISSION REVENUES

2 Schedule 11 Miscrefunds&adjustments MISO 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000

3 Schedule 11 Refunds to NIPSCO for SECA Settlements MISO

4 IMPA 5 Schedule 1 Scheduling, System Control and Dispatch Service MISO 5,818 5,650 5,768 5,510 6,119 6,546 6,970 6,925 6,337 5,440 5,592 s,n9 72,455

6 Schedule2 Reactive Supply and Voltage Control Service MISO 6,300 6,119 6,246 5,967 6,626 7,089 7,548 7,499 6,862 5,891 6,055 6,259 78,462

7 Schedule9 Network Integration Transmission Service MISO 2D0,172 194,420 198,464 189,602 210,547 225,238 239,826 238,277 218,044 187,179 192,402 198,859 2,493,031

8 Schedule 11 Network Distribution Service Direct 26,081 25,094 25,365 24,681 29,617 31,070 33,174 32,908 29,443 24,603 25,285 26,061 333,382

9 WVPA 10 Schedule9 Network Transmission Service Direct 470,756 399,944 404,033 345,273 420,489 499,194 597,898 594,051 493,020 382,339 398,208 415,369 5,420,573

11 Schedule9& 11 Network Transmission & Distribution Service ($2.18 T + $1.15 T&D) Direct 336035 285488 288 407 246463 300154 356335 426792 424046 351 928 272921 284 249 296 499 3869317

12 TOTAL TRANSMISSION REVENUES 1,046,661 918,217 929,784 618,996 975,053 1,126,972 1,313,709 1,305,206 1,107,134 879,873 913,290 950,325 12,265,221

13 NIPSCO TRANSMISSION CHARGES 14 MISO Transmission Charges to NIPSCO 15 Schedule 11 Misc adjustments MISO 7,036 7,036 7,036 7,036 7,036 7,036 7,036 7,036 7,036 7,036 7,036 7,036 84,434

16 Schedule 11 Refunds from NIPSCO for SECA Settlements MISO

17 TOTAL EXPENSED TRANSMISSION CHARGES 7,036 7,036 7,036 7,036 7,036 7,036 7,036 7,038 7,036 7,036 7,036 7,036 64,434

18 Total Net Transmission Margin 1,039,625 911,180 _ 922,748 811,~~8.~17 1,119,936 1,306,673 1,298,170 1,100,098 872,837 906,254 ~289 1~.~0_Q_,_787

19 NIPSCO TRANSMISSION REVENUES 20 Transmission Revenues for Ancillary Services Billed by NIPSCO Directly 21 IMPA Distribution Loss Charges Direct 2,976 2,552 2,339 1,981 2,248 2,819 3,566 3,204 2,292 2,339 2,758 28,205 57,278

22 WVPA Operating Reserve Service* Regulation & Frequency Response Direct 102,978 87,488 88,382 75,528 91,982 109,19'3 130,790 129,949 107,848 83,636 87,108 90,862 1,185,749

23 Operating Reserve Service*spinning reserve Direct 82,509 65,575 70,814 58,563 73,699 84,671 104,793 104,119 83,624 67,012 67,542 72,801 935,723

24 Payback (ASM from MISO) Direct (15,000) (15,000) [15,000) (151000) (15,000) (15,000) (151000) (15000) (15,000) (15,000) (15,000) (15,000) {1801000)

25 Total Net Margin 173,463 140,615 146,535 121,073 152,928 181,689 224,149 222,271 176,764 137,986 142,408 176,668 1,998,750

26 Total Net Transmission Margin - Transmission 1,213,088 1,051,795 1,069,283 933,033 1,120,945 1,301,625 1,530,822 1,520,441 1,278,881 1,010,824 1,048,662 1,120,157 14,199,538

[.3]


Net

GAAP

Actual


Uoe FY2017 No, Subcomponent TotalYear Tracker Revenue DSM Revenue lnterdepartment MVP Tracker Transmission

A B C D E F G

1 AetailRe,'enue $ 1,745,868,504 $ (113,848,760) $ (13,781,831) $ {54,880,957) ~a::ityA..!rdiases ECRTracker 88,725,981 FMCTrackr:r (166,499) TDSCTrackr:r 5,358,900 ITTOTracker 19,930,288 DSvl Re{mue 18,244,402

8 lnt€l'di:partmmt.53es 3,587,866 9 OffSjstemSale;P&L 724,297 10 MVP Tracker 59,196,579 ,, Traismission 14,486,195 (3,345) 12 487Forfeit00Dis:ounts 4,281,935 13 488Mia:::.ServiceR8.IEJ1Ue 940,492 14 493REJ1tRelooue 2,394,616 15 AarEJ1ue495 17,634,034 (4,462,571) (4,315,623) 3,345 16 Demand Re;ix>nse Resource 17 GrossRarmue $ 1,786,330,072 $ $ $ 3,587,866 $ $

1B Costof~ua 492,711,296 3,587,866

19 NS.Rarmue $ 1,293,618,776 $ $ . $ $ $

Forfeited

Discounts

H

(127,909)

127,909

$

$

MJSO

Revenue Deferred

J

$(5,176.016) $ 5,291,794

5,176,016 (5,291,794)

$ $

$ $


Demand

Response Revenue

Resource GAAPONLY FINPLAN Detail Difference Module


$ 1,411,875 $ 1,564,884,610 $ 487 $ 1,564,885,097

88,725,981 (836) 88,725,145 (166,499) (166,499)

5,358,990 (1) 5,358,989 19,930,288 19,930,288 18,244,402 350 18,244,752 3,587,866 3,587,866

724,297 724;2.97 59,196,579 59,196,579 14,482,850 [.3J 14,482,850 4,154,025 4,154,025

940,492 940.492 2,394,616 2,394,616

(3,383,524) 5,487,792 5,487,792 3,383,524 3,383,524 3,383,524

$ $ 1,411,875 $ 1,791,329,813 $ $ 1,791,329,813-,

496,299,162 496,299,162 I $ $ 1,411.875 $ 1,295,030,652 $ 1,295,030,652

Net

GAAP

AFP


FY201B Tota]Year

p

$ 1,509,208,995 462,000

42,062,738 7,536,671

23,289,137 26,224,892 16,158,929 2,979,921 4,741,390

65,492,914 14,128,404 [.3] 4,017,218

787,251 2,400,000

$ 1,719,490,460

481,590,258

$ 1,237,900,203

Net

GAAP

AFP

Final

Workpaper REV 11

Page(.SJ


TotalYear

Q

$ 1,520,058,564 1,500,000

41,255,630 23,006,218 38,117,551 30,640,592 21,139,310 2,983,185 4,741,390

71,475,879 14,199,538 l.3I

4,017,218 807,302

2,400,000

$ 1,776,342,376

486,393,871

$ 1,289,948,505

Line

No.



This proforma adjusts the twelve months ended December 31, 2017 operating revenue to reflect budgeted changes for the twelve months ending December 31, 2018 and December 31, 2019.


B

Amount

A C


Page

Reference

D

2017 Actual Forfeited Discounts Revenue $ 4,154,025 [.2]

2 2018 Budgeted Forfeited Discounts Revenue

3 lncrease/(Decrease) in Historical Base Period 2017 to Forward 2018 Period REV 12-18 (136,807)

4 Forfeited Discounts Revenue - Budgeted Jan-Dec 2018 $ 4,017,218 [.3]

5 2019 Budgeted Forfeited Discounts Revenue

6 lncrease/(Decrease) in Forward 2018 Period to Forward 2019 Test Year REV 12-19

7 Forfeited Discounts Revenue - Budgeted Jan-Dec 2019 $ 4,017,218 [.3]


Revenue: Account 45000000 - Forfeited Discounts


line No. Se_gment Cost OEl_ect

RESO - Forfeited Discounts

Account 45000000 - Forfeited

Januar_'i February

366,976 419,698

March A_eril May

321,780 335,513 299,509


Workpaper REV 12

Page [.2]

2017 Twelve Months Ended June July Auiust Se_etember October November December December 31, 2017

276,430 313,138 420,292 410,023 346,347 340,092 304,227 $ 4,154,025

Discounts Total $ 366,976 $ 419,698 $ 321,780 $ 335,513 $ 299,509 $ 276,430 $ 313,138 $ 420,292 $ 410,023 $ 346,347 $ 340,092 $ 304,227 $ 4,154,025 [.l], [.3], [.4]

Northern Indiana Public Service Company LLC Revenue: Forfeited Discounts Budget December 31, 2017, 2018 and 2019

Line No. Descrietion

Forfeited Discounts

2 Total Electric Forfeited Discounts

$

Actual 2017

4,154,025 $


Budget 2018

4,017,218 $ 2019


4,017,218

$ 4,154,025 [.2], [.5] $ 4,017,218 [.1], [.41, [.5] $ 4,017,218 [.1], [.4], l:51



Revenue: Forfeited Discounts


Line

No. Year Forfeited Discounts

1 2014 $ 4,121,851

2 2015 4,072,175

3 2016 3,806,162

4 2017 4,154,025

5 4 yr Actual Average $ 4,038,553

6 Budgeted Amount 4,017,218

7 Variance $ (21,336)

Month 2018 TOTAL

8 January $ 369,147

9 February 375,757

10 March 325,554

11 April 328,998

12 May 294,387

13 June 257,098

14 July 335,387

15 August 424,570 16 September 358,851 17 October 389,132 18 November 268,197

19 December 290,140 20 Total $ 4,017,218

[.2]

A

$

[.3], A $

Workpaper REV 12

Page [.4]

2019 TOTAL

369,147

375,757

325,554

328,998

294,387

257,098

335,387

424,570 358,851 389,132 268,197

290,140

4,017,218 [.3], A


Net GAAP Actual Final NIPSCO Electric

Line FY2017 Forfeited No. Subcomoonent TotalYear Tracker Revenue DSM Revenue lnterdeoartment MVP Tracker Transmission Discounts

A B C D E F G H

1 Retail Revenue $ 1,745,868,504 $ (113,848,760) $ (13,781,831) $ (54,880,957) 2 Capacity Purchases 3 ECRTracker 88,725,981 4 FMC Tracker (166,499) 5 TOSIC Tracker 5,358,990 6 RTOTracker 19,930,288 7 DSM Revenue 18,244,402 8 lnterdepartmentSales 3,587,866 9 Off System Sales P&L 724,297 10 MVP Tracker 59,196,579 11 Transmission 14,486,195 (3,345) 12 487 Forfeited Discounts 4,281,935 (127,909) 13 488 Misc. Service Revenue 940,492 14 493 Rent Revenue 2,394,616 15 Revenue495 17,634,034 (4,462,571) (4,315,623) 3,345 127,909 16 Demand Response Resource 17 Gross Revenue $ 1,786,330,072 $ $ $ 3,587,866 $ $ $

18 Cost of Gas/Fuel 492 711 296 3 587 866

19 Net Revenue $ 1293618776 $ $ $ $ $ $

MISO Revenue

I

$(5,176,016) $

5,176,016

$ $

$ $

Deferred J

5,291,794


Demand Response Revenue Resource GAAPONLY FINPLAN Detail Difference Module


$ 1,411,875 $ 1,564,884,610 $ 487 $ 1,564,885,097

88,725,981 (836) 88,725,145 (166,499) (166,499)

5,358,990 (1) 5,358,989 19,930,288 19,930,288 18,244,402 350 18,244,752

3,587,866 3,587,866 724,297 n4,297

59,196,579 59,196,579 14,482,850 14,482,850

4,154,025 [.31 4,154,025 940,492 940,492

2,394,616 2,394,616

Net GAAP AFP Final NIPSCO Electric FY2018 TotalYear

p

$ 1,509,208,995 462,000

42,062,738 7,536,671

23,289,137 26,224,892 16,158,929 2,979,921 4,741,390

65,492,914 14,128,404

4,017,218 [.3] 787,251

2,400,000

Workpaper REV 12 Page [,5]


Q

$ 1,520,058,564 1,500,000

41,255,630 23,006,218 38,117,551 30,640,592 21,139,310

2,983,185 4,741,390

71,475,879 14,199,538

4,017,218 Pl 807,302

2,400,000 (5,291,794) (3,383,524) 5,487,792 5,487,792

3 383 524 3 383 524 3 383 524 -$ $ 1,411.875 $ 1,791,329,813 $ $ 1,791,329,813 $ 1,719,490,460 $ 1,776,342,376

496 299162 496 299162 481590258 486 393 871

$ $ 1411 875 $ 1 295 030 652 $ 1 295 030 652 $ 1 237 900 203 $ 1289948 505

Line

No.

2

3

4

5

6

7

8

9

10

11

12

13 14 15

16




This proforma adjusts the twelve month ending December 31, 2019 operating revenue to forecast the 2019 miscellaneous service revenue based on historical activity.

Page


A B C D

2017 Miscellaneous Service Revenue $ 940,492 [.2]


Normalization of Temporary Service Revenue REV 13-17 133,494 [.2a]

Total Normalization Adjustments $ 133,494

2017 Normalized Miscellaneous Service Revenue $1,073,986 [.4]

2018 Budgeted Miscellaneous Service Revenue

lncreasel(Decrease) in Normalized Historical Base Period 2017 to Forward 2018 Period REV13-18 (286,735)

Miscellaneous Service Revenue - Budgeted Jan-Dec 2018 $ 787,251 [.3]

2019 Budgeted Miscellaneous Service Revenue

lncreasel(Decrease) in Forward 2018 Period to Forward 2019 Test Year REV 13-19 20,051

Miscellaneous Service Revenue - Budgeted Jan-Dec 2019 $ 807,302 [.3]

2019 Ratemaking Miscellaneous Service Revenue

Ratemaking Adjustments Adjustment to Miscellaneous Service Revenue REV 13-19R 290,944

2019 Ratemaking lncrease/(Decrease) $ 290,944

2019 Ratemaking Miscellaneous Service Revenue $ 1,098,246 [.3]


Revenue: Account 45100000 - Misc, Service Revenues - Electric Twelve Months Ended December 31, 2017

Line Cost


R827 Temporary Service

R829 Theft of Service

R833 Turn On Charge

R838 Customer Reconnect-Shut Off

R839 Service Charge Returned Checks

Miscellaneous Service Revenues Total

January

$ 44,276 $ 11,631

4,315

51,755

10,671

$ 122,648 $

February March April May

(930) $ 778 $ $ $ 13,315 14,079 10,943 14,699

4,450 4,835 3,265 3,615

72,287 60,315 38,847 46,684

8,794 9,304 8,935 10,123

97,915 $ 89,310 $ 61,990 $ 75,121 $


2017

June July August September

$ $ $ 9,778 16,449 16,542 12,818

5,315 4,110 4,790 5,435

44,781 35,902 59,099 36,903

10,040 10,299 12,996 11,706

69,914 $ 66,760 $ 93,427 $ 66 862

October November

$ $ 15,451 11.772

5,540 5,330

50,597 40,380

11,058 9,297

$ 82,646 $ 66,779

of 887

December

$ 9,798

3,010

25,049

9,262

$ 47,119

Workpaper REV 13

Page [,2]

Twelve Months Ended

December 31, 2017

$ 44,124 [.3]

157,275 [.3]

54,010 {.31

562,600 l.3]

122.483 {.3]

$ 940,492 [.1J


Normalization of Temp Services Revenue 1


Line Cost


R827 Temporary Service

Miscellaneous Service Revenues Total

Janua~ February

$ 854 $ 1,708

~ 854 $ 1,708

March April May

$ 12,595 $ 38,063 $ 12,341 $ $ 12,595 $ 38,063 $ 12,341 $


2017

June July August September

10,534 $ 9,121 $ 8,286 $ 10,659

10,534 $ 9,121 $ 8,286 $ 10,659

October November

$ 13,387 $ 8,449

$ 13,387 $ 8,449

December

$ 7,497

$ 7,497

Workpaper REV 13

Page l,2a]

Twelve Months Ended

December 31, 2017

$ 133,494

$ 133,494 1.11

Footnote 1: Normalization is based on work performed and billed via a Job Order, but not recorded on the Income Statement. This activity was identifed by the Customer Information System (CIS) Program and Development staff.

Northern Indiana Public Service Company LLC Revenue: Misc. Service Revenues - Electric Budget December 31, 2017, 2018 and 2019


1 Temporary Service $ 2 Theft of Service 3 Turn On Charge 4 Customer Reconnect-Shut Off 5 Service Charge Returned Checks 6 Total Misc Service Revenue $


Actual 2017 2018

44,124 [.2] 157,275 [.2] 54,010 [.2]

562,600 [.2] 122,483 [.2] 940 492 [.5], [.2] $ 787,251

Budget 2019

[.1], [.5] $ 807,302 [.1], [.5]

Workpaper REV 13 Page[.3]

2019R

$1,098,246 [.1], [.4]



Account 45100000 - Misc. Service Revenues - Electric

Calculation for 2019 Ratemaking Adjustment

Miscellaneous

Line Service

No. Year Revenue

1 2015 1,215,122

2 2016 1,005,631

3 Normalized 2017 1,073,985

4 3 yr Average $ 1,098,246

[.1]

[.3]

Workpaper REV 13

Page [.4]


Not GAAP Actual Final NIPSCO Electric

Line FY2017 Forfeited No. Subcomponent TotalYear Tracker Revenue DSM Revenue lnterdepartment MVP Tracker Transmission Discounts

A B C D E F G H

1 Retail Revenue $ 1,745,868,504 $ (113,646,760) $ (13,781,831) $ (54,860,957) Capacity Purchases ECRTracker 88,725,981 FMC Tracker (166,499)

5 TOSIC Tracker 5,358,990 RTOTracker 19,930,288 DSM Revenue 18,244,402

8 lnlerdepartmentSales 3,567,866 9 Off System Sales P&L 724,297

10 MVP Tracker 59,196,579 11 Transmission 14,486,195 (3,345) 12 487ForfeitedDiscounts 4,281,935 (127,909)

13 468Misc.ServiceRevenue 940,492 14 493RentRevenue 2,394,616 15 Revenue495 17,634,034 (4,462,571) (4,315,623) 3,345 127,909

16 Demand Response Resource 17 Gross Revenue $1,786,330,072 $ $ s 3,587,666 $ $ $

18 Cost of Gas/Fuel 492711296 3587866

19 Net Revenue ____1______1_._93,616,176_$ __ $ $ $ $ s

MISO Revenue

I

$(5,176,016) S

5,176,016

$ s

$ $

Deferred

J

5,291,794


Demand Response Revenue Resource GAAPONLY FINPLAN Detail Difference Module

K L M=BthruL N=O-M 0

$ 1,411,875 $1,564,884,610 $ 487 $1,564,685,097

88,725,961 (836) 88,725,145 (166,499) (166,499)

5,358,990 (1) 5,358,989

19,930,288 19,930,288 16,244,402 350 18,244,752

3,587,866 3,587,866 724,297 724,297

59,196,579 59,196,579 14,482,850 14,462,850 4,154,025 4,154,025

940,492 [.3] 940,492 2,394,616 2,394,616

Not GAAP AFP Final NlPSCO Electric FY2018 TotalYear

p

S 1,509,208,995 462,000

42,062,738 7,536,671

23,289,137 26,224,892 16,156,929 2,979,921 4,741,390

65,492,914 14,126,404

4,017,216 767,251 [.3]

2,400,000

Workpaper REV 13 Page (.SJ

Not GAAP AFP Final NIPSCO Electric FY2019 TotalYear

Q

$ 1,520,058,564 1,500,000

41,255,630 23,006,218 38,117,551 30,640,592 21,139,310

2,983,185 4,741,390

71,475,879 14,199,536

4,017,216 607,302 t.3]

2,400,000

(5,291,794) (3,383,524) 5,487,792 5,487,792

3383524 3383524 3383524 s $ 1,411,675 $ 1,791,329,813 s $ 1,791,329,8131 $1,719,490,460 $ 1,776,342,376

496299162 4962991621 461590258 486393871

$ s 1411675 S 1295,03Q,§_~_ $ 1295030652 $ 1237900203 $ 1269948,505

Line

No.




This proforma adjusts the twelve months ended December 31, 2017 operating revenue to reflect budgeted changes to Rent Revenue for the twelve months ending December 31, 2018 and December 31, 2019.

Description

A

2017 Rent from Electric Properties Revenue

Adjustment

B

Amount

C

$ 2,394,616

Page

Reference

D

[.2]

2 2018 Budgeted Rent from Electric Properties Revenue

3 lncreasel(Decrease) in Historical Base Period 2017 to Forward 2018 Period REV 14-18 5,384

4 Rent from Electric Properties Revenue• Budgeted Jan-Dec 2018 $ 2,400,000 [.3]

5 2019 Budgeted Rent from Electric Properties Revenue

6 lncreasel(Decrease) in Forward 2018 Period to Forward 2019 Test Year REV 14-19

7 Rent from Electric Properties Revenue • Budgeted Jan-Dec 2019 $ 2,400,000 [.3]


Revenue: Account 45400000 - Rent from Electric Property


Line Cost No. Se£!!}ent Object Description

RE54 Rent from Electric Properties

Rent from Electric Properties Total

2017

January February March April May June

186,416 188,870 187,928 $ 189,906 $ 189,962 $ 200,331


July Au~~ 54:.e_tember October November December

199,773 201,586 $ 199,627 201,420 $ 202,041 $ 246,756

of 887

Workpaper REV 14

Page [.2]

Twelve Months Ended

December 31~ 2017

2,394,616

$ 186,416 $ 188,870 $ 187,928 $ 189,906 $ 189,962 $ 200,331 $ 199,773 $ 201,586 $ 199,627 $ 201,420 $ 202,041 $ 246,756 $ 2,394,616 [.11, [.3], [.4]

Northern Indiana Public Service Company LLC Revenue: Rent From Electric Property Budget December 31, 2017, 2018 and 2019

Line No. Descrie_tion 1 Electric Rent Revenue $ 2 Total Electric Rent $

Actual 2017

2,394,616 _j_ 2,394,616 [.2] $



Budget 2018 2019

2,400,000 $ 2,400,000 2,400,000 [.1], [.4] $ 2,400,000 [.1], [.4]



Revenue: Rent From Electric Property


Line

No. Year Rent Expense

1 2014 $ 2,095,149

2 2015 2,609,669

3 2016 2,245,099

4 2017 2,394,616

5 4 yr Actual Average $ 2,336,133 6 Budgeted Amount 2,400,000

7 Variance $ 63,867

Month 2018 TOTAL

8 January $ 200,000

9 February 200,000

10 March 200,000

11 April 200,000

12 May 200,000

13 June 200,000

14 July 200,000

15 August 200,000 16 September 200,000 17 October 200,000 18 November 200,000

19 December 200,000 20 Total $ 2,400,000

[.2]

A

$

[.3], A $

Workpaper REV 14

Page [.4]

2019 TOTAL

200,000

200,000

200,000

200,000

200,000

200,000

200,000

200,000 200,000 200,000 200,000

200,000

2,400,000 (.3), A

Line

No.

2

3

4

5

6

7

8

9

10

11

12

13 14 15 16

17




This proforma adjusts the twelve month ended December 31, 2017 to reflect normalization and budgeted changes for the twelve months ending December 31, 2018 and December 31, 2019, increases December 31, 2019 operating revenue to forecast the 2019 other electric revenue based on historical activity, and reclasses MISO transmission revenue to OM 21 to offset MISO transmission expense.


A B C

2017 Other Electric Revenue $ 5,487,791


Reclass MISO rate schedule 26 transmission revenue to OM 21 to offset MISO transmission expenses REV15-17 (3,167,778)


2017 Normalized Other Electric Revenue $ 2,320,013

2018 Budgeted Other Electric Revenue


Other Electric Revenue - Budgeted Jan-Dec 2018 $

2019 Budgeted Other Electric Revenue

lncrease/(Decrease) in Forward 2018 Period to Forward 2019 Test Year REV 15-19

Other Electric Revenue - Budgeted Jan-Dec 2019 $

2019 Ratemaking Other Electric Revenue

Ratemaking Adjustments Other Electric Revenue Ratemaking Adjustment REV 15A-19R 2,419,248 Reclass of MISO Transmission Revenues to OM 21 to offset MISO Transmission expense REV 158-19R (2,193,600)

2019 Ratemaking lncrease/(Decrease) REV 15-19R $ 225,648

2019 Ratemaking Other Electric Revenue $ 225,648

Page

Reference

D

[.2]

[.2]

[.3]

[.3]

[.3]

[.3] [.5]


other Electric Revenues


Line Cost

No. Segment Object Account E R825 45600026 - MTEP Reimbursement

R825 45610001- MISO-Schl Schdlng Sys Cntrl

R825 45610002 - MISO-Sch2 Rctv Volt Cntrl

R825 45610007 - MISO-Sch7 Firm Ptp

RB25 45610008 - MISO-Sch8 NonFirm Ptp

R825 45000000- Forfeited Discounts-Elec

Total MISO Transmission (R82S)

R823 45600000- Other Electric Revenues

Total Purchased Materials (R823)

10 E R844 45600000- Other Electric Revenues

11 Total AMR Opt-Put {R844)

12 E RE99 45600000- Other Electric Revenues

13 Total Miscellaneous (RE99)

14 Total other Electric Revenues

15

16

January

$ (69,095) $ 10,643

55,236 347

(11,393)

124,710

$ 110,449 $

(53,243}

$ (53,243) $

1,215

$ 1,215 $

1.455

$ 1,455 $

$ 59,876 $

February March Aeril 256,687 $ 262,592 $ 262,872 $

9,354 10,297 9,455

46,922 53.494 49,211 107,570 117,279 114,941

2,405 3,925 6,831

422,938 $ 447,587 $ 443,310 $

18,418 15,036 {27,255}

18,418 $ 15,036 $ (27,255) $

1,200 1,230 1,155

1,200 $ 1,230 $ 1,155 $

1,455 1,455 3.628 1,455 $ 1,455 $ 3,628 $

444,012 $ 465,309 $ 420,838 $

2017

May June

245,858 $ 322,341 $ 9,443 8,871

49,299 48,399 128,745 115,027

3,617 3,121

3,197

440,159 $ 497,7S9 $

7.825 256,006

7,825 $ 256,006 $

1,140 1,155

1,140 $ 1,155 $

7,147 7,980

7,147 $ 7,980 $

456,271 $ 762,900 $


July August September

319,963 $ 377,791 $ 324,454 $

9,273 9,397 8,783

51,001 49,654 48,432

114,834 114,867 111,210

8,597 846 3.206

2

503,667 $ 552,556 $ 496,085 $

49,329 (186,442) 49,822

49,329 $ (186,442) $ 49,822 $

1,125 1,155 1,125

1,125 $ 1,155 $ 1,125 $

1,455 1,455 1,455

1,455 $ 1,455 $ 1,455 $

555,576 $ 368,725 $ 548,488 $

October November

306,820 $ 235,938 $

9,179 8,766 50,393 48,413

114,792 105,354

3,998 5,933

485,183 $ 404,404 $

5,963 1.450

5,963 $ 1,450 $

1,065 1,()95

1,065 $ 1,095 $

1,455 1.455 1,455 $ 1,455 $

493,666 $ 408,405 $

Workpaper REV 15

Page[.2]

Twelve Months Ended

December December 31, 2017

321,556 $ 3,167,778 A

9,745 $ 113,205

52,517 $ 602,971

108,538 $ 1,253,504

7,471 $ 38,559

$ 127,909

499,827 $ 5,303,925

1.335 $ 138,244

1,335 $ 138,244

1,110 $ 13,770

1,110 $ 13,770

1.455 $ 31,852 1,455 $ 31,852

503,727 $ 5,487,791 1-11

Reclass MISO transmission revenues related to rate schedule 26 to OM 21 to offset MISO transmission expenses $ (3,167,778) [.1], A

Total other Electric Revenues _i 2,320,013 [.1J,[.3J,[.4l

Northern Indiana Public Service Company LLC Budget

Revenue: Other Electric Revenue December 31, 2017, 2018 and 2019

Line No. Account

1 45000000 - Forfeited Discounts-Elec

2 45610001- MISO-Schl Schdlng Sys Cntrl

3 45610002 - MISO-Sch2 Rctv Volt Cntrl

4 45610007 - MISO-Sch7 Firm Ptp

5 45610008 - MISO-Sch8 Non Firm Ptp

6 45600000 - Other Electric Revenues

Actuals 2017

$ 127,909

113,205

602,971

1,253,504

38,559

183,866 7 Total Other electric Revenue $ 2,320,013 [.2],[.4]


Budget 1

------ ------2018 2019

$ [.1] $ [.1] $ =====


Ratemaking 2019R

2,419,248 [.1], [.4]

Footnote 1: Other Electric Revenue activity was not budgeted for, therefore a ratemaking adjustment was made to forecast 2019 using historical activity.



Account 456 - Other Electric Revenue

Calculation for 2019 Ratemaking Adjustment

Other

Line Electric

No. Year Revenue

1 2016 2,518,482

2 2017 2,320,013

3 2 yr Average 1

$ 2,419,248

[.2], [.3]

[.3]

Footnote 1: A 2 year average was utilized due to an anomaly in 2015

Workpaper REV 15

Page [.4]


Northern Indiana Public Service Company LLC RTO Cash Forecast 2018-2019

Peoplesoft Account

Line# ------------~D~•s~c~riLpt~io~"~------------~<~w~I C~o~s~t O~b~je_c_t_if_ap~p_li_ca_b_le~)_

Estimated Schedule 1 - Regional Transmission Service Revenue related to Scheduling, System Control, and Dispatch Service for the Period

Total Estimated Schedule 1

Estimated Schedule 2 - Regional Transmission Service Revenue related to Reactive Supply and 3 Voltage Control for the Period

From Generation or Other Source Service

Total Estimated Schedule 2

Estimated Schedule 7 - Long Tern /Short-Term Firm Point-to-Point Transmission and Estimated Schedule 8- Non-Firm Point-to-Point Transmission Service for the Period

Total Estimated Schedule 7 and Schedule 8 (Lines 6 + 7)

Estimated Schedule 26- Expansion Plan Cost Reimbursement Adder Charges for the Period 10 Estimated Schedule 37 Expansion Plan Cost Recovery (FE) Adder Charges for the Period 11 Estimated Schedule 38 Expansion Plan Cost Recovery (DUK) Adder Charges for the Period 12 Total Estimated Schedule 26, 37 38 (Lines 9 +10 + 11) 13 Estimated Schedule 11

14 Total Estimated MISO Transmission Revenues ( Lines2 + 5 + 8 + 12)

15 Estimated Schedule 1 - Scheduling, System Control, and Dispatch Service for the Period 16 Total Estimated Schedule 1

17 Estimated Schedule 2 - Reactive Supply and Voltage Control for the Period 18 Total Estimated Schedule 2

19 Estimated Schedule 10- FERC-FERC Assessment Fees for the Period 20 Tota! Estimated Schedule 10- FERG

21 Estimated Schedule 10 - ISO Cost Recovery Adder Charges for the Period 22 Total Estimated Schedule 10 23 Total Estimated Schedule 10 and 10 - FERG ( Lines 20 + 22)

24 Estimated Schedule 16- Financial Transmission Rights Administrative 25 Service Cost Recovery Adder Charges for the Period 26 Total Estimated Schedule 16

27 Estimated Schedule 17 - Energy Market Support Administrative 28 Service Cost Recovery Adder Charges for the Period 29 Total Estimated Schedule 17

30 Estimated Schedule 24- Control Area Operator Cost Recovery 31 Cost Recovery Adder Charges for the Period 32 Total Estimated Schedule 24

33 Estimated Schedule 26 - Network Upgrade Charge from Transmission 34 Estimated Schedule 26 A Expansion Plan (MVP) Cost Recovery Adder Charges for the Period 35 Total Estimated Schedule 26 (Lines 33 + 34)

36 Estimated Other Midwest ISO Standard Market Design and/or other 37 Other Transmission Amount 38 Estimated Real Time Miscel!aneous Amount 39 Estimated Real Time Revenue Neutrality Uplift 40 Estimated Real Time MVP Distribution 41 Tota! Estimated Other Midwest ISO Costs (Line 37+ Line 38 + Line 39 + Line 40)

45610001 RB25

45610002 RB25

45610007 R825 45610008 R825

45600026 R825 45600026 R825 45600026 RB25

92800000 2121

57570010 2425

57570030 2425

57570030 2425

55700030 2425

56100026 2425 56100026 2425

55700010 2425 55700030 2425 55700030 2425 55700030 2425

42 Total Estimated Non Fuel MISO Charges and Transmission Revenues to be offset with amounts included in Base Rates

43 44 45

Total Twelve Months Ending

December 31, 2018

(136,982)

(658,289)

(1,339,006) (107,988)

(1,446,994)

(2,708,904) (28,900) (37,115)

(2,774,919)

(5,017,183)

1,251,147

3,574,404 4,825,551

16,967

2,488,297

(593,124)

4,989,756 30,324,935 35,314,691

(3,231)

664,922 1,704,920

(83,291) 2,283,319

39,318,518

Sum of A Sum of B Sum of C

Total

Workpaper REV 15 Page [.5J


$.

(136,800) C

(627,600) C

(1,339,200) (90,000)

(1,429,200) C

(2,476,700) (28,800)

(37,200) (2,542,700)

(4,736,300)

1,255,600

3,619,400 4,875,000

18,200

2,302,000

B

B

(584,000) A

5,026,792 33,155,540 38,182,332

744,000 A 1,825,000 A

(83,291) A 2,485,709

42,542,940

1,901,709 2,320,200

(2,193,600) (.31

Line

No.

2

3

4

5

6

7

8

9 10 11

12

13 14 15

16




This proforma adjustment decreases the twelve months ended December 31, 2017 operating revenue to reflect the 2018 and 2019 budget, increases the December 31, 2019 budget to include the demand resource revenue (based on historic test year actuals), and then eliminates the Demand Response Resource revenues given NIPSCO's proposed service structure.


A B C

2017 Demand Response Resource Revenue $ 3,383,524

2018 Budgeted Demand Response Resource Revenue


Demand Response Resource Revenue• Budgeted Jan-Dec 2018 $

2019 Budgeted Demand Response Resource Revenue

lncrease/(Decrease) in Forward 2018 Period to Forward 2019 Test Year REV 16-19

Demand Response Resource Revenue• Budgeted Jan-Dec 2019 $

2019 Ratemaking Retail Sales Revenue

Ratemaking Adjustments Proforma to include Demand Response Resource Revenue in the Budget REV 16-19R 3,383,524

2019 Ratemaking lncrease/(Decrease) $ 3,383,524

2019 Ratemaking Retail Sales Revenue $ 3,383,524

Service Structure Adjustments Demand Response Revenue - New Service Structure REV 16-19SS (3,383,524)


2019 New Service Structure Demand Response Revenue $

Page

Reference

D

[.2]

[.3]

[.3]

[.3]

Northern Indiana Public Service Company LLC Revenue: Account 45600000 - Demand Response Resource


Line Cost


E R843 DRR 681 - 456

Demand Response Resource Total

January

$ 165,190

__i 165,190

February March April

$ 205,423 $ 223,897 $ 341,650 $

$ 205,423 $ 223,897 $ 341,650 $

2017 May June

372,631 408,930

_cl~631 408,930


July AU£USt

402,034 170,196

402,034 170,196

See_tember 198,186

198,186

October

336,365

336,365

November December

251,651 307,371

251,651 307,371

of 887

Workpaper REV 16

Page [,2]


3,383,524

3,cl83,524_ [.1], [.3]

Northern Indiana Public Service Company LLC Revenue: Demand Response Resource Budget December 31, 2017, 2018 and 2019

Line Actual No. Description 2017

Other Revenue - ORR $ 3,383,524 A

2 Total $ 3,383,524 [.2], [.4]

$

$

2018


Budget 2019

$

[, 1] [.4] $


Ratemaking 2019R -

$ 3,383,524 A

[.1] [.4] __j_ 3,383,524 [.1]


Not GAAP Actual Final NIPSCO Electric

Line FY2017 Forfeited No. Subcomponent TotalYear Tracker Revenue DSM Revenue lnterdeoartment MVP Tracker Transmission Discounts

A B C D E F G H

1 Retail Revenue $ 1,745,868,504 $ (113,848,760) $ (13,781,831) $ (54,880,957) 2 Capacity Purchases 3 ECR Tracker 88,725,981 4 FMC Tracker (166,499) 5 TOSIC Tracker 5,358,990 6 RTO Tracker 19,930,288 7 DSM Revenue 18,244,402 8 lnterdepartment Sales 3,587,866 9 Off S~tem Sales P&L 724,297

10 MVP Tracker 59,196,579 11 Transmission 14,486,195 (3,345) 12 487 Fortelted Discounts 4,281,935 (127,909) 13 488 Misc. Ser.,ice Revenue 940,492 14 493 Rent Revenue 2,394,616 15 Revenue495 17,634,034 (4,462,571) (4,315,623) 3,345 127,909 16 Demand Response Resource . 17 Gross Revenue $ 1,786,330,072 $ ' ' 3,587,866 $ . $ $

18 Cost of Gas/Fuel 492 711 296 3 587866

19 Net Revenue $ 1293618776 $ ' ' $ ' $

MISO Revenue

I

$(5,176,016) $

5,176,016

$ $

' $

Deferred J

5,291,794


Demand Response Revenue Resource GAAP ONLY FINPLAN Detail Difference Module

K L M=BthruL N=O-M 0

' 1,411,875 $ 1,564,884,610 $ 487 $ 1,564,885,097

88,725,981 (836) 88,725,145 (166,499) (166,499)

5,358,990 (1) 5,358,989 19,930,288 19,930,288 18,244,402 350 18,244,752

3,587,866 3,587,866 724,297 724,297

59,196,579 59,196,579 14,482,850 14,482,850

4,154,025 4,154,025 940,492 940,492

2,394,616 2,394,616

Not GAAP AFP Final NIPSCO Electric FY201B TotalYear

p

$ 1,509,208,995 462,000

42,062,738 7,536,671

23,289,137 26,224,892 16,158,929

2,979,921 4,741,390

65,492,914 14,128,404

4,017,218 787,251

2,400,000

Workpaper REY 16 Page [.4]

Not GAAP AFP Final NIPSCO Electric FY2019 TotalYear

Q

$ 1,520,058,564 1,500,000

41,255,630 23,006,218 38,117,551 30,640,592 21,139,310

2,983,185 4,741,390

71,475,879 14,199,538

4,017,218 807,302

2,400,000 (5,291,794) (3,383,524) 5,487,792 5,487,792

3 383 524 3 383 524 f.31 3 383 524 f.31 [.3]

' $ 1,411,875 $ 1,791,329,813 $ . $ 1,791,329,813 $ 1,719,490,460 $ 1,776,342,376

496 299162 . 496 299162 481590258 486 393 871

' $ 1411875 $ 1 295 030 652 $ 1 295 030 652 $ 1 237 900 203 $ 1289948 505

Line

No.

2

3

4 5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21 22

23

24

25 26

27


Workpaper FP 1 Page [.1]

Northern Indiana Public Service Company LLC Proforma Adjustment to Fuel Cost


This proforma adjusts the twelve months ended December 31, 2017 fuel cost to reflect budgeted changes for the twelve months ending December 31, 2018 and December 31, 2019.


A B C

2017 Retail Sales Fuel Cost $ 494,884,095

Normalization Adiustments

Weather Normalization FP 1A-17 1 $ 1,784,892

Large Industrial Customer Migration FP 18-17 1 $ (4,707)

Total Normalization Adjustments $ 1,780,185

2017 Normalized Retail Sales Fuel Cost $ 496,664,280

2018 Forecasted Retail Sales Fuel Cost

lncrease/(Decrease) in Normalized Historical Base Period 2017 to Forward 2018 Period FP 1-18 (15,820,107)

Retail Sales Fuel Cost - Forecasted Jan-Dec 2018 $ 480,844,173

2019 Forecasted Retail Sales Fuel Cost

lncrease/(Decrease) in Forward 2018 Period to Forward 2019 Test Year FP H9 4,800,349

Retail Sales Fuel Cost - Forecasted Jan-Dec 2019 $ 485,644,522

2019 Ratemaking Retail Sales Fuel Cost


Weather Normalization FP 1A-19R 1 (246,628)

Capacity Purchases FP 1B-19R 1 (1,500,000)

Pricing Model Update FP 1C-19R 1 (45,774,762)

Large Industrial Customer Migration FP 1D-19R 1 (31,507,991)

Small Industrial Customer Migration FP 1E-19R 1 (457,934)

Street Lighting FP 1F-19R 1 (581,907)

Rate 742 FP1G-19R 1 82


2019 Ratemaking Retail Sales Fuel Cost $ 405,575,382

Service Structure Adjustments

Industrial Fuel - New Service Structure FP 1A-19SS 1 (83,630,802)


2019 New Service Structure Retail Sales Fuel Cost $ 321,944,580

Footnote 1: For further detail on 2017 normalization adjustments and 2019 rate making and service structure adjustments, please see specific workpapers referenced in column B.

Page

Reference

D

[.2a]

[.3a]

[.3a]


PEOPLESOFT Workpaper FP 1 Northern Indiana Public Service Company LLC Page [.2]

Gas & Electric Rev-kWh-DTH

Segment: Electric

Year of: 2017

For Internal Use Only

YTD Electric Revenue ($) by Cost Object

Cost Object Description Revenue & Stats Reversal of Unbilled Setup Unbilled Other TOTAL

Retail Revenue Forfeited Discounts Electric RE01 $ 476,417,114.36 A RE50 $ 4,154,025.39 p

RE01 RESIDENTIAL - GENERAL SERVICE $ 484,502,200.18 $ (222,885,838.01) $ 223,363,530.63 $ (8,562,778.44) $ 476,417,114.36 A RE02 (808.48) B Total $ 4,154,025.39

RE02 RESIDENTIAL - HOME HEATING $ (811.76) $ $ $ 3.28 $ (808.48) B RE03 429,664.47 C Budget $ 4,281,934.70 [.3]

RE03 RESIDENTIAL - FARM SERVICE $ 437,733.92 $ $ $ (8,069.45) $ 429,664.47 C RE04 455,422,887.23 D Variance $ 127,909.31 [.4] RE04 COMMERCIAL - GENERAL SERVICE $ 465,393,949.48 $ (183,190,828.78) $ 182,759,766.85 $ (9,540,000.32) $ 455,422,887.23 D REOS 43,741,612.46 E REOS COMMERCIAL-DEMAND over 1000KW $ 44,2g2,626.58 $ (15,008,986.14) $ 15,145,206.10 $ (687,234.08) $ -43,741,612.46 E RE06 2,050,805.17 F Misc. Service Revenue RE06 COMMERCIAL -SPACE HEATING $ 2,110,307.96 $ (683,323.64) $ 695,188.33 $ (71,367.48) $ 2,050,805.17 F RE07 106,556,093.65 G R827 $ 44,124.00 AA RE07 INDUSTRIAL $ 108,699,099.56 $ (80,024,807.81) $ 79,920,214.63 $ (2,038,412.73) $ 106,556,093.65 G RE08 604,895,328.04 H R829 157,274.62 AB RE08 INDUSTRIAL-DEMAND over 1000KW $ 607,140,637.33 $ $ $ (2,245,309.29) $ 604,895,328.04 H RE09 10,115,520.82 I R833 54,010.00 AC RE09 PUBLIC STREET-HIGHWAY LGHTNG $ 10,115,520.82 $ $ $ $ 10,115,520.82 I RE16 2,448,720.66 J R838 562,599.70 AF RE16 OTHER SALES TO PUBLIC AUTHORTS $ 2,496,545.92 $ (934,239.09) $ 92g,155.66 $ (42,741.83) $ 2,448,720.66 J RE17 2,249,311.51 K R839 122,483.26 AG RE17 SALES TO RAILROADS-RAILWAYS $ 2,249,311.51 $ $ $ $ 2,249,311.51 K RE22 (5,822,554.93) M Total $ 940,491.58 RE19 Sales for Resale-Power Auth $ 10,910,099.99 $ $ $ $ 10,910,099.99 L RE23 25,123.76 N Budget $ 940,491.58 [,3] RE22 ECONOMIC DEVELOPMENT $ (4,410,293.16) $ $ $ (1,412,261.77) $ (5,822,554.93) M R810 (5,244,557.25) R Variance $ RE23 PERSONAL ELECTRIC VEHICLE $ 25,917.98 $ $ $ (794.22) $ 25,123.76 N R821 18,380,410.70 V RE24 PURCHASED FEED IN TARIFF $ (14,932,469.78) $ $ $ 14,932,469.78 $ R825 5,303,925.18 y Rent RE25 DSM Opt Out Charge $ (241,246.32) $ $ $ 241,246.32 $ R841 36,500,545.86 AH $ RE50 Forfeited Discounts Electric $ 4,152,559.31 $ $ $ 1,466.08 $ 4, 154,025.3g p R845 (7,472,730.11) AL Total $ RE99 MISCELLANEOUS $ 17,462.40 $ $ $ 14,389.77 $ 31,852.17 Q Total $ 1,745,996,413.10 Budget $ 2,394,616.29 [.3]

Electric Sales $ 1,722,959, 151,92 $ (502,728,023.47) $ 502,813,062.20 $ (9,419,394,38) $ 1,713,624,796.27 Budget 1,745,868,503.79 [.3] Variance $ 2,394,616.29 AN

Variance $ (127,909.31) [,4] Other Electric Revenue

R810 FAG-Other $ $ $ $ (5,244,557.25) $ (5,244,557.25) R Off System Sales P&L R823 138,244.15 w R817 Sales for Resale $ $ $ $ $ s R819 $ 724,296.66 T R824 7,099,190.00 X R819 MISO Day 3 Sales for Resale $ $ $ $ 724,296.66 $ 724,296.66 T Total $ 724,296.66 R826 (1,807,395.92) z R820 MISO Transmission-Sch 9 $ $ $ $ 2,726,591.58 $ 2,726,591.58 LJ Budget 724 296.66 [,3] R836 4,462,571.39 AE (4 J R821 MVP 765 Greentown $ $ $ $ 18,380,410.70 $ 18,380,410.70 \/ Variance $ R842 4,315,622.86 Al i.4] R823 Purchased Materials $ 68,809.15 $ $ $ 69,435.00 $ 138,244.15 w R843 3,383,524.18 AJ R824 RA Tracker Deferral $ $ $ $ 7,099,190.00 $ 7,099,190.00 X R844 13,770.00 AK R825 RTO Tracker $ $ $ $ 5,303,925.18 $ 5,303,925.18 y Transmission Total $ 17,637,378.83

R826 RTO Tracker Deferral $ $ $ $ (1,807,395.92) $ (1,807,395.92) z RE19 $ 10,910,099.99 L Budget 17,634,034.20 [.3] R827 Temporary Service $ 44,124.00 $ $ $ $ 44,124.00 AA R820 2,726,591.58 LJ Variance $ (3,344.63) [.4] R829 Theft of Service $ 157,274.62 $ $ $ $ 157,274.62 AB R834 846,158.32 AD R833 Turn On Charge $ 54,010.00 $ $ $ $ 54,010.00 AC Total $ 14,482,849.89 Sum Total 1,783,935,455.45 AM R834 Wabash Valley $ $ $ $ 846,158.32 $ 846,158.32 AD Budget 14,486,194.52 [,3] Sum Budget 1,786,330,071,74 [,3] R836 DSM Lost Margin $ $ $ $ 4,462,571.39 $ 4,462,571.39 AE Variance $ 3,344.63 [.4] Variance 2,394,616,29 AN

R838 Customer Reconnect-Shut Off $ 562,599.70 $ $ $ $ 562,599.70 AF R839 Service Charge Returned Checks $ 122,483.26 $ $ $ $ 122,483.26 AG

R841 MVP 345 Topeka $ $ $ $ 36,500,545.86 $ 36,500,545.86 AH

R842 MVP Adjustments $ $ $ $ 4,315,622.86 $ 4,315,622.86 Al

R843 DRR 681-456 $ $ $ $ 3,383,524.18 $ 3,383,524.18 AJ

R844 AMR Opt-Out $ 13,770.00 $ $ $ $ 13,770.00 AK R845 DRR 681-442 $ (4,089,274.17) $ $ $ (3,383,455.94) $ (7,472,730.11) AL

other $ (3,066,203.44) $ $ $ 73,376,862.62 $ 70,310,659.18

Total Sales $ 1,719,892,948.48 $ _(_502,728,023.47) $ 502,813,062.20 __ $ __ 63,957~1!._24 $ _ 1,783,935,455.45 AM

Northern Indiana Public Service Company LLC Electric Fuel Cost Twelve Months Ended December 31, 2017

Line No, Segment Account Janualj'

1 E 50101000- Fuel-Steam Prod-Trackabl $ 20,015,056

2 E 50102000- Fuel-Steam Prod-Trackabl 358,260

54700000- Fuel for Gen Station 7,082,034

55500000- Electric Purchased Power (92,093)

55500010- Electric Purch Power-Cap, 121,552

55500020 - Electric Purch Power Tarif 1,165,532 55500030- Elec Purch Pwr MISOTrac 10,495,072 55500031- Elec Pur Pwr MISO NonTr, (288,529)

9 E 55500171- Elec Purch Pwr MISO Sett (584,761) 10 E 55500447- Elec Pur Pwr MISO Sale fa 23,778

11 E 55500536 - 6xcess Congestion Fund

12 E 55502912 - Elec Purch Pwr Bilateral T 1,322,692

13 E 55502914- Elec Purch Pwr Bilatl Non- (4,442)

14 Electric Fuel Cost Total $ 39,614,149

Februal)'

$ 19,610,821

208,473

5,264,107

212,232

90,596

940,566 5,651,944

(315,006) (528,172) 334,239

1,551,958

(1,2421 $ 33,020,518

March April May

$ 19,942,080 $ 17,829,905 $ 12,036,851

210,764 227,409 142,936

7,055,960 5,207,361 4,882,282

529,161 (25,634) (53,750)

121,075 143,655 85,124

1,550,034 1,768,788 1,239,394 9,116,693 11,315,337 34,277,816

(368,585) (619,026) (1,269,660) (584,761) (565,898) (584,761)

36,731 (561,516) 0

1,493,070 1,397,506 1,350,658

(3,3831 (1,9381 (2,3291

$ 39,062,108 $ 36,152,680 $ 52,104,561

2017

June July


August September October November December

Workpaper FP 1 Page [.2a}


$ 11,984,129 $ 22,069,323 $ 19,963,477 $ 19,028,825 $ 14,333,413 $ 12,973,803 $ 15,947,780 $ 205,735,463

323,656 379,823 390,687 351,666 180,630 292,513 356,746 3,423,562

6,341,304 7,248,461 6,519,203 6,348,263 5,595,238 6,517,345 7,415,077 75,476,635

(125,537) 173,275 313,942 97,305 136,507 315,499 144,045 1,624,954

81,075 132,915 120,647 147,875 119,012 115,880 105,568 1,384,975

1,672,895 1,942,326 1,753,432 1,910,548 1,458,224 1,290,613 1,143,417 17,835,767 34,935,493 15,022,654 12,351,738 15,913,289 12,713,795 13,746,179 9,947,511 185,487,522 (1,194,623) (786,701) (299,218) (532,265) (638,417) (647,487) (486,642) (7,446,158)

(18,540) (19,158) (19,158) (18,540) (19,158) (18,540) (19,158) (2,980,606) 176,865 152,682 724,297

0 0 0 0 0 0 0 (561,516) 960,539 626,990 771,743 1,122,283 1,661,072 1,696,990 1,669,427 15,624,927

(2,9401 (2,676) (4,729) (1,563) (1,032) (2,065) {2,3201 (30,6591 $ 54,957,452 $ 46,787,233 $ 41,861,764 $ 44,544,550 $ 35,539,283 $ 36,280,730 $ 36,374,133 $ 496,299,162 [.3J

LESS: Interdepartmental Sales (860,973.00) Sales for Resale {554,094.00)

Total Retail Sales $ 494,884,095 [.I]


Northern Indiana Public Service Company LLC Budget December 31, 2017, 2018 and 2019

Net

GAAP Actual Final NIPSCO Electric FY2017 TotalYear

Retail Revenue $ 1,745,868,504 Tracker Revenue

Subtotal $ 1,745,868,504 Off System Sales P&L 724,297 Transmission 14,486,195

487 Forfeited Discounts 4,281,935 488 Miscellaneous Service Revenue 940,492 493 Rent Revenue 2,394,616 Revenue 495 17,634,034

Other Revenue $ 25,251,077

Gross Revenue $ 1,786,330,072 Cost of Gas/Fuel 492,711,296

Net Revenue $ 1,293,618,776

[.2], [.4]

[.2], [.4] [.2], [.4) [.2], [.4] [.2], [.4] [.21,[.4] [.21, [.4]

[.2], [.4] [.4], A

Per Budget $

Per Peoplesoft Subtotal $

lntercompany Revenue Variance

492,711,296 A 496,299,162 [.2a], [.4]

(3,587,866) 3,587,866 [.4]

(O)


$ 1,512,650,916 180,765,281

$ 1,693,416,197 [.5] 4,741,390 [.5]

14,128,404 [.5) 4,017,218 [.5]

787,251 [.5) 2,400,000 [.5]

$ 7,204,469

$ 1,719,490,460 [.5] 481,590,258 [.3a), [.5]

$ 1,237,900,202 [.5]

Workpaper FP 1 Page [.3)


$ 1,524,541,749

225,635,179

$ 1,750,176,928 [.Sa] 4,741,390 [.Sa]

14,199,538 [.Sa) 4,017,218 [.Sa]

807,302 [.Sa] 2,400,000 [.Sa]

$ 7,224,520

$ 1,776,342,376 [.Sa] 486,393,871 [.3a], [.Sa]

$ 1,289,948,505 [.Sa]

Northern Indiana Public Service Company LLC Cost of Goods Sold 2018 and 2019 Pricing Model Excerpt

Line

10 11

Description Class

Residential Commercial Small Industrial Large Industrial Public Authorities Railroads lighting Electric lnterdepartmenta Capacity Purchases Total Res. Margin

2018 January

$ 9,458,699 9,196,171 4,609,676

17,333,156 53,636 64,852

178,779 41,787

$ 40,936,757

February

$ 8,480,001 9,283,292

4,901,230 16,515,327

53,564 55,655

148,455 12,164

$ 39,449,687

March April Ma;i June July

$ 7,624,231 $ 6,438,584 $ 6,277,409 $ 7,888,095 $ 9,148,484 8,424,894 8,653,467 9,718,011 5,253,439 4,841,490 5,013,486 5,177,137

17,769,836 16,276,886 17,514,546 16,477,277 58,248 52,649 48,643 49,393 54,516 47,481 46,017 46,793

154,378 127,223 121,469 108,466 52,273 81,609 192,377 165,055

66,000

$ 40,115 405 $ 36,290,817 $ 37,867,413 $ 39,696,227 $



11,649,855 $ 11,576,381 $ 8,820,155 $ 6,845,822

11,149,740 11,107,250 9,525,656 8,701,273 5,373,948 5,276,869 4,740,871 4,831,306

18,000,702 16,692,466 15,512,047 17,019,401 49,957 44,934 41,775 41,577 54,497 49,129 43,066 45,282

124,479 128,074 129,206 158,286 25,030 46,344 28,550 35,096 66,000 66,000 66,000 66,000

46,494,208 $ 44,987,445 $ 38,907,325 $ 37,744,044

November December

$ 6,481,574 $ 8,212,335

8,785,789 9,383,859

4,753,301 4,842,175 16,878,054 19,006,968

40,790 49,723 47,053 60,521

167,686 193,297 32,397 33,405 66,000 66,000

$ 37,252,644 $ 41,848,284

LESS: Interdepartmental Sales

Workpaper FP 1 Page [.3a]

2018 Total

$ 99,753,141 113,077,886,

59,614,929 204,996,667

584,891 614,862

1,739,797 746,085 A. 462,000

$ 481,590,258 [.3]

(746,085) A Total Retail Sales $ 480.&_44~:QL [.1]

Northern Indiana Public Service Comp an Cost of Goods Sold 2018 and 2019 Pricing Model Excerpt

Line

10 11

Description Class

Residential Commercial Small Industrial Large Industrial Public Authorities Railroads Lighting

Electric lnterdepartmenta Capacity Purchases Total Res. Margin

2019 January February

$ 9,831,919 $ 8,745,907 9,824,070 9,640,354

4,778,071 5,040,621 17,966,347 16,985,026

55,596 55,088

67,221 57,237

178,505 147,071

43,313 12,510 125,000 125,000

$ 42,670,043 $ 40,808,814

March April Mal June

$ 7,775,038 $ 6,572,659 $ 6,304,837 $ 7,938,720 9,394,485 8,661,017 8,753,314 9,850,969 5,342,116 4,928,185 5,020,923 5,195,299

18,069,786 16,568,351 17,540,528 16,535,079 59,232 53,592 48,715 49,566

55,437 48,331 46,086 46,957

151,219 124,746 117,182 104,849

53,155 83,070 192,662 165,634 125,000 125,000 125,000 125,000

$ 41,025,467 $ 37,164,951 $ 38,149,247 $ 40,012,072

July

$

$


AUiUSt September October

11,816,515 $ 11,708,480 $ 8,849,800 $ 6,405,821 11,391,793 11,316,861 9,628,951 8,203,366

5,434,982 5,321,463 4,742,808 4,507,392 18,205,141 16,833,532 15,518,386 15,878,340

50,524 45,313 41,792 38,790

55,116 49,545 43,083 42,246 121,270 124,413 124,512 142,251

25,314 46,735 28,561 32,743 125,000 125,000 125,000 125,000

47,225,655 $ 45,571,343 $ 39,102,894 $ 35,375,948

November December

$ 6,438,034 $ 8,277,292 8,793,179 9,530,821 4,707,283 4,865,835

16,714,651 19,099,841 40,395 49,966 46,598 60,816

159,964 187,109 32,083 33,568

125,000 125,000

$ 37,057,187 $ 42,230,249

LESS: Interdepartmental Sales

Workpaper FP 1 Page {.3aJ

2019 Total

$ 100,665,022 114,789,181

59,884,978 205,915,007

588,570 618,673

1,683,091 749,349 I.I

1,500,000

$ 486,393,871 [.3]

(749,349) A Total Retail Sales $ 485,644,522 [.1]


N,t

GAAP

Actual Final NIPSCO Electric

Un, FY2017 No, Subcomponent TotalYear Tracker Revenue DSM Revenue Jnterdepartment MVP Tracker Tnmsmission

A B C D E F G

Retail Revenue $ 1,745,868,504 {.3] $ (113,848,760) $ (13,781,831) $ {54,880,957) Capacity Purchases

' ECR Tracker 88,725,981 4 FMC Tracker (156,499) 5 lDSIC Tracker 5,358,990 6 RTOTracker 19,930,288 7 DSM Revenue 18,244,402 8 ln\erdepartment Sales 3,587,866 9 Off System Sales P&L 724,297 [.3] 10 MVP Tracker 59,196,579 11 Transmission 14,486,195 [.3] (3,345) (,2] 12 487 Forfeited Discounts 4,281,935 {.:I]

13 488 Misc. Service Revenue 940,492 [.3] 14 493RentRevenue 2,394,616 [.3) 15 Revenue495 17,634,034 [.3] (4,462,571) [.2} (4,315,623) (.2] 3,345 [.2] 16 Demand Response Resource

17 Gross Revenue $ 1,786,330,072 f.3] $ $ $ 3,587,865 $ _. ___ ._ 18 Cost of Gas/Fuel 492,711,296 [.3) 3,587,865 19 Net Revenue $ 1,293,618 776 $ $ $ $ $ .

Forfeited MISO

~ Revenue

H

$(5,176,016) $

(127,909) (.21

127,909 [.2] 5,176,016

-·--- $ $

$ . $ $

Petitioner's Confidential Exhibit No. 20-S2 (RedacL of 887

N,t FERC Actual Final

Demand NIPSCOE]ectric Response FY2017

Deferred Resource GAAPONLY TotalYear Difference

J K L M=Bthrul N=O•M

5,291,794 $ 1,411,875 $ 1,564,884,610 $ 487

88,725,981 (835) (166,499)

5,358,990 (1) 19,930,288 18,244,402 350

3,587,866 724,297

59,196,579 14,482,850 4,154,025

940,492 2,394,616

(5,291,794) (3,383,524) 5,487,792 3,383,524 3,383,524

$ $ 1,411,875 $ 1,791,329,813 $

496,299,162 $ $ 1,411,875 $ 1,295,030.652

Net GAAP AFP Flnal NIPSCOElectrlc

Revenue FYZ018 Module TotalYear

a p

$1,564,885,097 $1,509,208,995 462,000

88,725,145 42,062,738 (166,499) 7,536,671

5,358,989 23,289,137 19,930,288 26,224,892 18,244,752 16,158,929

3,587,866 2,979,921 724,297 4,741,390

59,196,579 65,492,914 14,482,850 14,128,404

4,154,025 4,017,218 940,492 787,251

2,394,616 2,400,000 5,487,792 3,383,524

$1,791,329,813 I $1,719,490,460 [.5]

496,299,162 481,590,258 [.5] $1,295,030.651 $1,237,900.202 [.5]

WorkpaperFP1 Page(,41


Q

$1,520,058,564 1,500,000

41,255,630 23,006,218 38,117,551 30,640,592 21,139,310

2,983,185 4,741,390

71,475,879 14,199,538

4,017,218 807,302

2,400,000

$1,776,342,376 [.Sa]

486,393,871 [.Sa] $1,289,948.505 [.Sa)




Line Description Margin Fuel Costs Revenue 1 Residential $ 325,443,366 [.6] 99,753,141 [.3a] 425,196,507 2 Commercial 323,589,920 [.7] 113,077,886 [.3a] 436,667,806 3 Small Industrial 131,505,396 [.8] 59,614,929 [.3a] 191,120,325 4 Large Industrial 237,949,762 [.9] 204,996,667 [.3a] 442,946,429 5 Tracker Revenue 180,765,281 [.10] 180,765,281 6 Public Authorities 1,491,163 [.11] 584,891 [.3a] 2,076,054 7 Railroads 1,446,682 [.12] 614,862 [.3a] 2,061,544 8 Lighting 7,400,533 [.12] 1,739,797 [.3a] 9,140,330 9 Electric Interdepartmental 2,233,836 [.13] 746,085 [.3a], [.13] 2,979,921 [.13] 10 Capacity Purchases 462,000 [.3a] 462,000 11 $ 1,211,825,939 481,590,258 1,693,416,197 [.3] 12 Off-System 4,741,390 4,741,390 13 Transmission 14,128,404 14,128,404 14 Forfeited Disc. 4,017,218 4,017,218 15 Misc. Svs Rev 787,252 787,251 16 Rent Revenue 2,400,000 2,400,000 17 Total $ 1,237,900,203 (.3][.4] $ 481,590,258 [.3], [.3a], [.4] $ 1,719,490,460 [.3] [.4]


Workpaper FP 1 Page [.Sa]



1 Residential $ 327,157,871 [.6] 100,665,022 [.3a] 427,822,893 2 Commercial 327,488,750 [.7] 114,789,181 [.3a] 442,277,931 3 Small Industrial 131,778,732 [.8] 59,884,978 [.3a] 191,663,710 4 Large Industrial 239,105,805 [.9] 205,915,007 (.3a] 445,020,812 5 Tracker Revenue 225,635,179 [.10] 225,635,179 6 Public Authorities 1,512,159 [.11] 588,570 [.3a] 2,100,729

Railroads 1,461,932 [.12] 618,673 [.3a] 2,080,605 8 Lighting 7,408,793 [.12] 1,683,091 [.3a] 9,091,884 g Electric Interdepartmental 2,233,836 [.13] 749,349 [.3a], [.13] 2,983,185 (.13] 10 Capacity Purchases 1,500,000 [.3a] 1,500,000 11 $ 1,263,783,057 486,393,871 1,750,176,928 [.3]

12 Off-System 4,741,390 4,741,390

13 Transmission 14,199,538 14,199,538 14 Forfeited Disc. 4,017,218 4,017,218 15 Misc. Svs Rev 807,302 807,302 16 Rent Revenue 2,400,000 2,400,000 17 $ 1,289,948,505 [.3] [.4] $ 486,393,871 [.3], [.3a], [.4] $ 1,776,342,376 [.3](.4]


Workpaper FP 1

Page [,6] Northern Indiana Public Service Company LLC

Revenues: Residential 2018 and 2019 Pricing Model Excerpt

2018 Line Description January Februar~ March Aeril May June July August September October November December 2018 Total

1 Customer Charge 2 611 GS 5,765,101 5,732,194 5,735,366 5,736,644 5,739,092 5,741,524 5,743,742 5,747,541 5,748,823 5,752,982 5,756,387 5,757,486 68,956,881

650 4 655 5 660 6 Energy Charge 7 611 GS 22,440,310 19,306,263 18,908,020 16,513,496 17,840,373 23,386,843 30,561,296 28,100,163 20,632,822 16,797,696 18,183,375 22,671,493 255,342,150

Misc 9 Rate 1750 3,179 2,485 1,251 761 582 100 113 178 349 9,000 10 Rate 650 731 681 709 702 481 607 617 609 637 674 642 647 7,736 11 Rate655 46 42 46 45 41 45 46 45 46 48 46 47 543 12 Rate660 98,038 91,437 95,042 93,968 83,960 92,378 92,776 93,619 93,813 97,152 96,940 97,932 1,127,056 13 Total Res. Margin $ 28,307,406 $ 25,133,102 $ 24,740,434 $ 22,345,616 $ 23,664,530 $ 29,221,496 $ 36,398,477 $ 33,942,091 $ 26,476,319 $ 22,648,901 $ 24,037,390 $ 28,527,604 $ 325,443,366 [.SJ

14 Residential Summary 15 Rate 711 I 611 28,205,411 25,038,457 24,643,386 22,250,140 23,579,466 29,128,366 36,305,038 33,847,704 26,381,644 22,550,678 23,939,761 28,428,978 324,299,031 16 Rate 650 731 681 709 702 481 607 617 609 637 674 642 647 7,736

17 Rate 655 46 42 46 45 41 45 46 45 46 48 46 47 543 18 Rate 660 98,038 91,437 95,042 93,968 83,960 92,378 92,776 93,619 93,813 97,152 96,940 97,932 1,127,056 19 Rate 1750 3,179 2,485 1,251 761 582 100 113 178 349 9,000 20 Total Res. Margin ~307,406 25,133,1_0~40,434 ~45,616 ~ 64,530 __ 1_9,_2_21,496 36,398,477 33,942,091 26,476,319 22,648,9_01~7,390 ~7, 604 325,443,366


Workpaper FP 1

Page [.6] Northern Indiana Public Service Compan Revenues: Residential 2018 and 2019 Pricing Model Excerpt


1 Customer Charge 611 GS 5.758,448 5,758,818 5.762,119 5,763,470 5,766,033 5,768,593 5,770,898 5,774,854 5,776,209 5,780,525 5,784,087 5,785,245 69,249,300 650

4 655 660

Energy Charge 7 611 GS 23,243,049 19,361,165 18,962,097 16,560,948 17,891,923 23,454,852 30,650,612 28,182,969 20,693,937 16,841,672 18,233,881 22,687,130 256,764,236

Misc 9 Rate 1750 3,179 2,485 1,251 761 582 100 113 178 349 9,000

10 Rate 650 731 681 709 702 481 607 617 609 637 674 642 647 7.736 11 Rate655 46 42 46 45 41 45 46 45 46 48 46 47 543 12 Rate660 98,038 91,437 95,042 93,968 83,960 92,378 92,776 93,619 93,813 97,152 96,940 97,932 1,127,056 13 Total Res. Margin $ 29,103,492 $ 25,214,628 $ 24,821,264 $ 22,419,894 $ 23,743,020 $ 29,316,575 $ 36,514,950 $ 34,052,211 $ 26,564,821 $ 22,720,419 $ 24,115,597 $ 28,571,000 $ 327,157,871 [.SA]

14 Residential Summary 15 Rate 711l611 29,001,497 25,119,983 24,724,216 22,324,418 23,657,956 29,223,446 36,421,511 33,957,824 26,470,146 22,622,197 24,017,968 28,472,375 326,013,536 16 Rate 650 731 681 709 702 481 607 617 609 637 674 642 647 7,736

17 Rate 655 46 42 46 45 41 45 46 45 46 48 46 47 543 18 Rate 660 98,038 91,437 95,042 93,968 83,960 92,378 92,776 93,619 93,813 97,152 96,940 97,932 1,127,056 19 Rate 1750 3,179 2,485 1,251 761 582 100 113 178 349 9,000 20 Total Res. Margin 29,103,49~214,628 ~21,264 22,419,894 23,743,020 29,316,575 36,514,950 34,052,211 26,564,821 22,720,419 24,115,597 28,571,000 327,157,871

Northern Indiana Public Service Company LLC Revenues: Residential 2018 and 2019 Billing Determinants

2018 Line Descrietion Janua~ Februa~ March Aeril May

1 Customer Charge 611 GS 411.793 409.442 409,669 409,760 409,935

650 17 17 17 17 18

4 655 2 2 2 2 2 660

Energy Charge 61165 307,944,457 256,510,503 251,219,289 219,404,714 237,034,125

Misc Rate 1750

10 Rate 650 5,159 4,608 4,328 3.434 3,521 11 Rate655 305 301 305 274 313

12 Rate660 883,590 809,160 707,770 651,445 578,696

13 Total Res, Customers 411,812 409,462 409,688 409,779 409,955

14 Total Residential kWh 308,833,512 257,324,571 251,931,692 220,059,867 237,616,656

June

410,109 18

2

310,726,671

3,181 301

549,980

410,129

311,280,132



July August Seetember October November December 2018 Total

410,267 410,539 410,630 410,927 411,170 411,249 19 19 19 21 19 19

2 2 2 2 2 2

406,049,236 373,349,677 274,135,677 223,180,713 241,591,375 301,222,249 3,402,368,687

3,134 3,654 3,738 4,435 4,972 5,248 49,412

284 297 269 299 292 294 3,534 513,541 542,745 595,995 671,228 785,309 800,049 8,089,508

410,288 410,560 410,651 410,950 411,192 411,270

406,566,194 373,896,374 274,735,679 223,856,675 242,381,948 302,027,841 3,410,511,140

Petitioner's Confidential Exhibit No. 20-S2 (Redach:. of 887

Workpaper FP 1 Page [,6a]

Northern Indiana Public Service Compa1 Revenues: Residential 2018 and 2019 Billing Determinants

2019 Line Descrietion Janua~ Februa~ March Aeril May June July Aus:ust seetember October November December 2019 Total

1 Customer Charge 611GS 411,318 411,344 411,580 411,676 411,860 412,042 412,207 412.490 412,586 412,895 413,149 413,232 650 17 17 17 17 18 18 19 19 19 21 19 19

4 655 2 2 2 2 2 2 2 2 660

Energy Charge 611 GS 308,816,168 257,239,946 251,937,778 220,035,178 237,719,027 311,630,272 407,235,933 374,449,869 274,947,684 223,846,457 242,317,156 301,498,115 3,411,673,583

Misc Rate 1750

10 Rate 650 5,174 4,621 4,340 3.443 3,532 3,190 3,143 3,665 3.749 4.448 4,987 5,264 49,556 11 Rate655 306 301 306 275 314 301 285 298 270 300 293 295 3,544 12 Rate660 886,086 811.454 709,788 653,312 580,363 551,575 515,038 544,338 597.754 673,222 787,660 802.456 8,113,047

13 Total Res. Customers 411,337 411,364 411,599 411,696 411,880 412,063 412,228 412,511 412,608 412,918 413,170 413,253

14 Total Residential kWh 309,707,734 258,056,323 252,652,212 220,692,208 238,303,236 312,185,338 407,754,398 374,998,171 275,549,457 224,524,427 243,110,095 302,306,131 3.419,839,730

Petitioner's Confidential Exhibit No. 20-S2 (Redach_ of 887

Workpaper FP 1

Page [,7] Northern Indiana Public Service Company LLC Revenues: Commercial 2018 and 2019 Pricing Model Excerpt

2018 Line Description January Februa!l'. March April May June July August September October November December 2018 Total

Customer Charge

Rate 820/620 $ 4,011 $ 3,884 $ 4,381 $ 2,868 $ 4,155 $ (3,735) $ 391 $ 307 $ (263) $ 3,790 $ 5,779 $ 4,020 $ 29,586 Rate 821 /621

Customers 1,192,127 1,200,396 1,201,507 1,194,465 1,205,285 1,228,569 1,217,804 1,219,461 1,219,781 1,201,760 1,206,643 1,209,367 14,497,166 Minimum Bill 29,001 26,415 26,499 30,580 28,788 10,974 16,023 18,968 17,512 39,163 20,009 28,150 292,082

Rate 822/622 6,151 5,054 6,016 5,961 (195) (2,527) (146) 5,369 7,819 5,501 39,001 Energy Charge

Rate 820/620 72,734 84,019 56,809 31,846 7,248 (11,549) (31,104) 20,314 (3,106) 21,490 41,740 85,863 376,302 Rate 821/621 10,374,129 10,110,622 10,617,535 9,819,101 9,766,961 11,496,376 13,791,130 13,913,385 10,962,205 10,449,882 10,074,954 11,385,280 132,761,561 Rate 822/622

Block 1 392 354 457 372 76 (92) (7) 0 234 1,025 225 3,037 Block 2 16,154 14,214 17,817 13,056 1,301 (3,174) (116) 0 (DI 7,415 32,482 11,063 110,214 Block 3 111,127 96,081 75,921 42,859 9,274 (15,112) 40 3 (1) 21,376 24,668 94,215 460,451

Rate 823/623

15 Block 1 4,078,513 3,864,386 4,179,296 4,076,307 4,230,257 4,369,345 5,033,836 4,940,968 4,442,502 4,039,657 3,844,363 4,020,435 51,119,865 Block 2 10,430 6,486 2,756 5,322 4,282 7,723 3,353 4,696 4,316 8,940 8,627 4,877 71,807

Rate 824/624 Block 1 322,029 314,542 381,711 306,718 389,314 330,388 311,560 346,635 313,562 335,425 262,363 342,348 3,956,595 Block 2 553,878 548,704 667,162 532,258 675,164 595,724 582,982 616,955 577,480 585,024 462,665 609,312 7,007,307 Block 3 1,438,338 1,367,116 1,505,011 1,371,129 1,491,189 1,498,431 1,641,494 1,537,206 1,563,934 1,250,843 1,144,212 1,386,634 17,195,539 Block 4 310,536 231,947 201,146 272,049 234,963 317,745 291,706 281,416 296,248 135,884 475,204 62,802 3,111,646 Block 5 5,552 2,518 1,019 22,854 8,572 29,926 26,561 21,476 9,148 28,723 (8,892) 711 148,168

Rate 826/626 200,444 237,881 270,998 261,826 319,901 311,332 368,199 355,621 285,213 297,549 340,145 286,191 3,535,301 Rate 841/641 42,072 80,563 43,228 45,100 42,936 63,326 70,520 57,403 44,265 52,855 54,461 58,159 654,887


Block 1 790,925 704,389 825,654 836,809 848,506 744,105 819,454 752,082 766,574 830,399 785,562 820,652 9,525,110 Block 2 2,122,845 2,171,686 2,598,524 2,109,759 2,864,018 2,667,768 2,607,019 2,860,790 2,506,925 2,621,399 2,305,477 2,232,125 29,668,334

Rate 824/624 30 Block 1 232,746 201,747 259,216 236,077 257,249 223,985 245,392 227,959 242,705 242,968 238,713 245,658 2,854,415

Block2 1,651,954 1,385,550 1,833,756 1,618,415 1,859,658 1,768,634 1,826,417 1,783,290 1,935,432 1,740,111 1,643,159 1,566,591 20,612,965 Block 3 190,244 354,512 337,949 37,026 465,478 110,148 96,227 249,608 (7,614) 112,231 208,739 246,082 2,400,631

Rate 826/626

"' Block 1 604,206 584,849 673,268 652,737 718,860 614,255 689,173 746,151 635,825 704,653 780,689 732,190 8,136,855 Block 2 545,294 456,591 637,487 635,342 758,119 787,130 877,812 807,704 791,732 743,542 838,313 586,251 8,465,319 Block 3 231,930 253,548 302,542 292,769 378,958 365,023 455,599 408,677 402,163 406,987 406,093 375,598 4,279,887 Block 4 (16,609) 161,099 126,128 (33,951) 273,761 132,402 122,034 260,122 (36,057) 125,531 160,084 101,498 1,376,043

Demand Discount Rate 824/624

Transmission Di~ (7,536) (5,330) (6,214) (4,461) (7,565) (5,015) (6,082) (7,104) (5,548) (9,888) (7,249) 2,940 (69,052) Primary Discoun (33,730) (31,698) (34,773) (31,837) (34,519) (29,404) (29,830) (31,405) (32,478) (28,316) (29,517) (30,002) (377,510)

Rate 826/626 Transmission Di~ (1,374) (1,342) (1,258) (1,062) (1,520) (1,363) (1,479) (1,467) (1,224) (1,085) (1,424) (1,434) (16,033)

44 Primary Discoun- (7,475) (6,597) (8,855) (15,086) (7,132) (11,782) (15,550) (15,684) (17,000) (19,387) (14,944) (11,610) (151,104) IURT

Rate 820/620 66 23 82 13 25 (0) (34) 7 17 34 101 333 Rate 821/621 3,746 1,136 5,090 1,114 4,809 5,270 8,220 5,838 756 4,952 4,110 6,318 51,361 Rate 822/622 76 24 94 15 30 0 (0) 0 17 35 94 385 Rate 823/623 3,092 932 4,245 968 4,354 4,448 6,571 4,511 627 4,101 3,375 4,907 42,130

50 Rate 824/624 2,465 750 3,496 772 3,584 3,628 4,968 3,315 485 3,049 2,598 3,705 32,816 Rate 826/626 1,176 345 1,612 368 1,849 1,880 2,825 1,929 249 1,730 1,640 2,177 17,780 Rate 841/641 22 10 33 7 29 36 56 35 4 31 28 43 337

Misc Rate 1750 37,974 37,974 37,974 37,974 37,974 37,974 37,974 37,974 37,974 37,974 37,974 37,974 455,686 Rate 642 10,003 9,768 9,891 9,859 9,826 9,862 9,809 9,863 8,801 10,170 10,056 10,240 118,147 Rate 650 16,678 15,619 15,894 15,288 14,426 15,633 15,878 16,967 16,429 17,196 17,037 17,129 194,174 Rate 655 923 827 930 3,189 1,210 1,289 1,340 1,437 1,331 1,393 2,056 1,673 17,597 Rate 660 51,555 48,053 50,219 47,810 43,488 48,185 48,175 47,575 48,374 49,907 49,233 50,222 582,796

Total Commercial Margin $25,198,813 $24,539,647 $26,932,253 $24,484,582 $26,914,950 $27,717,760 $31,146,195 $31,504,987 $27,029,260 $26,085,062 $25,440,136 $26,596,275 $323,589,920 [.SJ

Northern Indiana Public Service Company LLC Revenues: Commercial 2018 and 2019 Pricing Model Excerpt

2018 line Description January February March April Ma'.r'.

Commercial Summary Rate 820/620 $ 76,810 $ 87,926 $ 61,272 $ 34,726 $ 11,428 Rate 821/621 11,599,003 11,338,569 11,850,630 11,045,259 11,005,843 Rate 822/622 133,900 115,727 100,305 62,263 10,486 Rate 823/623 7,005,804 6,747,880 7,610,475 7,029,164 7,951,417 Rate 824/624 4,666,477 4,370,358 5,149,479 4,361,001 5,343,090 Rate 826/626 1,557,591 1,686,375 2,001,923 1,792,942 2,442,797 Rate 641 42,094 80,573 43,261 45,107 42,965 Rate 642 10,003 9,768 9,891 9,859 9,826 Rate 650 16,678 15,619 15,894 15,288 14,426 Rate 655 923 827 930 3,189 1,210 Rate 660 51,555 48,053 50,219 47,810 43,488 Rate 1750 37,974 37,974 37,974 37,974 37,974

Total Commercial Margin $ 25,198,813 $ 24,539,647 $ 26,932,253 $ 24,484,582 $ 26,914,950

June July August


Workpaper FP 1

Page (.71

September October November December 2018 Total

$ (15,284) $ (30,747) $ 20,627 $ (3,369) $ 25,297 $ 47,552 $ 89,984 $ 406,222 12,741,189 15,033,178 15,157,653 12,200,254 11,695,757 11,305,717 12,629,115 147,602,169

(20,905) (228) 3 (1) 34,411 66,029 111,099 613,089 7,793,388 8,470,233 8,563,046 7,720,944 7,504,496 6,947,404 7,082,996 90,427,247 4,844,188 4,991,394 5,029,353 4,893,353 4,396,054 4,391,994 4,436,781 56,873,521 2,198,877 2,498,614 2,563,052 2,060,901 2,259,520 2,510,596 2,070,861 25,644,048

63,363 70,576 57,438 44,270 52,887 54,489 58,203 655,224 9,862 9,809 9,863 8,801 10,170 10,056 10,240 118,147

15,633 15,878 16,967 16,429 17,196 17,037 17,129 194,174 1,289 1,340 1,437 1,331 1,393 2,056 1,673 17,597

48,185 48,175 47,575 48,374 49,907 49,233 50,222 582,796 37,974 37,974 37,974 37,974 37,974 37,974 37,974 455,686

$ 27,717,760 $ 31,146,195 $ 31,504,987 $ 27,029,260 $ 26,085,062 $ 25,440, 136 $ 26,596,275 $ 323,589,920


Workpaper FP 1

Page [,7] Northern Indiana Public Service Company I Revenues: Commercial 2018 and 2019 Pricing Model EKcerpt


Customer Charge

Rate 820/620 $ 4,049 $ 3,918 $ 4,420 $ 2,894 $ 4,193 $ (3,768) $ 394 $ 309 $ (266) $ 3,826 $ 5,834 $ 4,059 $ 29,862 Rate 821/621

Customers 1,203,558 1,210,946 1,212,185 1,205,198 1,216,232 1,239,846 1,229,103 1,230,895 1,231,337 1,213,263 1,218,308 1,221,176 14,632,048

Minimum Bill 29,276 26,647 26,734 30,854 29,049 11,076 16,172 19,146 17,678 39,536 20,203 28,425 294,797

Rate 822/622 6,209 5,099 6,069 6,014 (197) (2,550) (147) 5,420 7,894 5,555 39,365 Energy Charge

Rate 820/620 75,175 84,842 57,372 32,166 7,323 (11,665) (31,422) 20,523 (3,138) 21,710 42,172 86,759 381,816

Rate 821/621 10,775,569 10,209,763 10,722,564 9,917,259 9,865,552 11,613,492 13,932,889 14,057,856 11,077,249 10,557,290 10,180,599 11,505,332 134,415,414 Rate 822/622

Block 1 407 358 462 375 77 (92) (7) 0 236 1,036 228 3,079 Block 2 16,706 14,353 17,993 13,187 1,315 (3,205) (117) 0 (0) 7,492 32,819 11,180 111,724

Block 3 113,988 97,023 76,673 43,290 9,370 (15,264) 40 3 (1) 21,596 24,925 95,202 466,845 Rate 823/623

Block 1 4,294,159 3,902,281 4,220,632 4,117,043 4,272,944 4,413,881 5,085,596 4,992,287 4,489,094 4,080,292 3,884,137 4,062,276 51,814,621

Block 2 10,947 6,550 2,783 5,375 4,326 7,801 3,388 4,745 4,361 9,028 8,714 4,927 72,946 Rate 824/624

Block 1 336,394 317,626 385,485 309,786 393,240 333,758 314,768 350,235 316,850 338,831 265,093 345,926 4,007,991

Block 2 583,255 554,084 673,757 537,582 681,972 601,800 588,982 623,363 583,535 590,911 467,452 615,644 7,102,338

Block 3 1,513,608 1,380,521 1,519,895 1,384,836 1,506,235 1,513,705 1,658,377 1,553,178 1,580,327 1,263,322 1,156,006 1,400,999 17,431,009

Block 4 322,416 234,223 203,138 274,765 237,336 320,980 294,707 284,340 299,352 137,211 480,062 63,463 3,151,993

Block 5 5,696 2,542 1,029 23,081 8,659 30,230 26,835 21,700 9,245 29,007 (8,981) 718 149,762

Rate 826/626 251,823 240,214 273,678 264.442 323,127 314,505 371,984 359,315 288,207 300,006 343,253 288,828 3,619,383

Rate 841/641 43,940 81,351 43,656 45,551 43,369 63,971 71,244 58,000 44,730 53,398 55,030 58,772 663,013


Block 1 795,620 710,556 832,948 844,286 856,173 750,912 827,020 759,104 773,801 838,302 793,122 828,601 9,610,445

Block 2 2,144,812 2,193,312 2,624,608 2,131,262 2,893,299 2,695,323 2,634,244 2,890,857 2,533,587 2,649,522 2,330,486 2,256,508 29,977,821 Rate 824/624

Block 1 234,115 203,514 261,505 238,187 259,573 226,034 247,658 230,087 244,993 245,281 241,010 248,037 2,879,995

Block2 1,661,978 1,397,684 1,849,946 1,632,886 1,876,455 1,784,801 1,843,282 1,799,935 1,953,671 1,756,685 1,658,976 1,581,773 20,798,072

Block 3 198,412 359,514 343,318 39,206 472,212 113,224 99,235 254,152 (5,561) 115,339 212,785 250,472 2,452,309

Rate 826/626 Block 1 607,486 589,969 679,216 658,571 725,354 619,874 695,536 753,111 641,823 711,360 788,196 739,284 8,209,779 Block 2 548,258 460,593 643,115 641,019 764,963 794,320 885,913 815,244 799,198 750,624 846,375 591,940 8,541,562

Block 3 232,922 255,768 305,214 295,385 382,379 368,359 459,802 412,492 405,955 410,862 410,000 379,239 4,318,376

Block 4 (10,983) 163,944 128,962 (32,726) 278,340 135,500 125,291 264,753 (34,613) 128,687 163,788 104,259 1,415,202 Demand Discount

Rate 824/624 Transmission Dif (7,609) (5,383) (6,275) (4,506) (7,641) (5,066) (6,145) (7,178) (5,606) (9,992) (7,327) 2,971 (69,758) Primary Discoun· (34,057) (32,009) (35,117) (32,155) (34,867) (29,704) (30,138) (31,731) (32,819) (28,616) (29,833) (30,324) (381,369)

Rate 826/626 Transmission Di~ (1,387) (1,356) (1,271) (1,073) (1,536) (1,377) (1,494) (1,482) (1,237) (1,096) (1,439) (1,450) (16,197) .. Primary Discoun· (7,548) (6,662) (8,943) (15,236) (7,205) (11,902) (15,710) (15,847) (17,178) (19,592) (15,104) (11,735) (152,662)

IURT Rate 820/620 90 51 109 29 33 (0) (37) 9 16 43 124 464 Rate 821/621 5,118 2,524 6,746 2,557 6,218 6,712 9,096 7,481 1,401 4,460 5,219 7,707 65,238

Rate 822/622 104 53 125 35 39 0 (0) 0 15 44 115 530 Rate 823/623 4,223 2,071 5,627 2,221 5,629 5,665 7,271 5,780 1,162 3,694 4,285 5,985 53,613

Rate 824/624 3,367 1,667 4,634 1,773 4,634 4,620 5,497 4,248 898 2,746 3,299 4,520 41,903

Rate 826/626 1,606 767 2,137 844 2,391 2,394 3,126 2,471 462 1,558 2,082 2,656 22,494 Rate 841/641 31 22 44 16 37 46 62 45 8 28 36 53 429

Misc Rate 1750 37,974 37,974 37,974 37,974 37,974 37,974 37,974 37,974 37,974 37,974 37,974 37,974 455,686

Rate 642 10,003 9,768 9,891 9,859 9,826 9,862 9,809 9,863 8,801 10,170 10,056 10,240 118,147

Rate 650 15,925 14,913 15,176 14,597 13,774 14,926 15,161 16,200 15,686 16,419 16,267 16,355 185,400

Rate 655 881 789 888 3,045 1,156 1,231 1,279 1,372 1,271 1,331 1,963 1,597 16,802

Rate 660 49,226 45,881 47,950 45,649 41,523 46,008 45,999 45,425 46,188 47,652 47,008 47,952 556,462 Total Commercial Margin ~77,744 $24,778,266 $27,197,053 $2_4_,727,404 $2_7,181,~998,238 -131,462,515 $31,_830,257 $27,308,423 $26,345,804 $25,793,869 $26,874,322 ~7,488,750 [,Sal

Northern Indiana Public Service Company I Revenues: Commercial 2018 and 2019 Pricing Model Excerpt

2019 Line Description January February March April May June July

Commercial Summary

Rate 820/620 $ 79,314 $ 88,812 $ 61,900 $ 35,088 $ 11,548 $ (15,433) $ Rate 821/621 12,013,521 11,449,881 11,968,229 11,155,869 11,117,051 12,871,126 Rate 822/622 137,414 116,885 101,321 62,901 10,604 (21,112)

" Rate 823/623 7,249,762 6,814,770 7,686,598 7,100,187 8,032,370 7,873,583 Rate 824/624 4,817,577 4,413,983 5,201,315 4,405,441 5,397,808 4,894,382 Rate 826/626 1,622,178 1,703,237 2,022,109 1,811,226 2,467,814 2,221,674 Rate 641 43,970 81,373 43,701 45,567 43,407 64,017

" Rate 642 10,003 9,768 9,891 9,859 9,826 9,862 Rate 650 15,925 14,913 15,176 14,597 13,774 14,926

70 Rate 655 881 789 888 3,045 1,156 1,231 Rate 660 49,226 45,881 47,950 45,649 41,523 46,008 Rate 1750 37,974 37,974 37,974 37,974 37,974 37,974

Total Commercial Margin $ 26,077,744 $ 24,778,266 $ 27,197,053 $ 24,727,404 $ 27,184,855 $ 27,998,238 $


Workpaper FP 1 Page [,7]


(31,066) $ 20,841 $ (3,403) $ 25,551 $ 48,049 $ 90,942 $ 412,142 15,187,260 15,315,378 12,327,664 11,814,549 11,424,330 12,762,639 149,407,497

(230) 3 (1) 34,759 66,718 112,279 621,543 8,557,518 8,652,772 7,802,005 7,580,839 7,020,745 7,158,298 91,529,447 5,043,058 5,082,329 4,944,885 4,440,725 4,438,542 4,484,200 57,564,244 2,524,448 2,590,057 2,082,616 2,282,409 2,537,151 2,093,021 25,957,939

71,307 58,045 44,738 53,426 55,067 58,825 663,442 9,809 9,863 8,801 10,170 10,056 10,240 118,147

15,161 16,200 15,686 16,419 16,267 16,355 185,400 1,279 1,372 1,271 1,331 1,963 1,597 16,802

45,999 45,425 46,188 47,652 47,008 47,952 556,462 37,974 37,974 37,974 37,974 37,974 37,974 455,686

31,462,515 $ 31,830,257 $ 27,308,423 $ 26,345,804 $ 25,703,869 $ 26,874,322 ~488.!.750

Petitioner's Confidential Exhibit No. 20-S2 (Redactc. of 887


Northern Indiana Public Service Company LLC Revenues: Commercial 2018 and 2019 Billing Determinants

2018 Line Description Januarv February March April May June July August September October November December 2018 Total

Customer Charge

Rate 820/620 167 162 183 120 173 (156) 16 13 (11) 158 241 167 Rate 8211621

Customers 49,672 50,016 50,063 49,769 50,220 51,190 50,742 50,811 50,824 50,073 50,277 50,390 Minimum Bill 763 695 697 805 758 289 422 499 461 1,031 527 741

Rate 822/622 256 211 251 248 (8) (105) (6) 224 326 229 Rate 823/623 3,394 3,288 3,242 3,490 3,298 3,350 3,381 3,279 3,358 3,184 3,330 3,246 Rate 824/624 249 234 263 240 254 253 253 250 270 227 255 243 Rate 826/626 112 124 120 122 130 126 130 154 122 122 156 129 Rate 641 276 246 219 235 313 211 232 230 240 311 222 245 Rate 642 199 200 199 198 198 198 198 199 198 196 200 199 Rate 650 755 759 756 750 750 748 759 752 755 745 753 752 Rate 655 26 27 25 51 26 26 26 27 26 26 27 25

Energy Charge Rate 820/620 2,008,884 2,266,993 1,532,800 859,253 195,555 (311,618) (839,243) 548,102 (83,799) 579,831 1,126,214 2,316,730 10,199,700 Rate 821/621 109,349,851 103,597,748 108,791,795 100,610,698 100,076,452 117,796,776 141,309,805 142,562,482 112,323,423 107,073,946 103,232,280 116,658,433 1,363,383,688 Rate 822/622

Block 1 8,021 7,059 9,111 7,401 1,516 (1,824) (134) 0 4,653 20,421 4,491 60,715 Block 2 329,605 283,150 354,934 260,094 25,927 (63,220) (2,301) 10 (2) 147,722 647,073 220,393 2,203,386 Block 3 2,248,998 1,914,043 1,512,430 853,805 184,742 (301,051) 795 51 (16) 425,839 491,417 1,876,876 9,207,927

Rate 823/623 Block 1 92,982,070 84,487,770 91,372,700 89,121,026 92,486,866 95,527,777 110,055,666 108,025,283 97,127,219 88,319,753 84,049,997 87,899,502 1,121,455,628 Block 2 371,471 222,234 94,416 182,345 146,720 264,594 114,884 160,893 147,868 306,292 295,565 167,105 2,474,386

Rate 824/624 Block 1 7,288,920 6,881,549 8,351,085 6,710,380 8,517,419 7,228,229 6,816,321 7,583,687 6,860,112 7,338,425 5,739,977 7,489,887 86,805,990 Block 2 15,198,132 14,436,533 17,553,200 14,003,833 17,763,734 15,673,639 15,338,392 16,232,242 15,193,651 15,392,127 12,172,835 16,031,149 184,989,469 Block 3 43,504,331 39,674,865 43,676,681 39,791,313 43,275,562 43,485,709 47,637,530 44,611,019 45,386,663 36,300,514 33,205,992 40,241,292 500,791,472 Block 4 10,348,239 7,516,602 6,518,444 8,816,156 7,614,342 10,296,995 9,453,162 9,119,722 9,600,350 4,403,534 15,399,696 2,035,206 101,122,448 Block 5 193,303 86,254 34,908 783,026 293,691 1,025,317 910,042 735,821 313,426 984,098 (304,663) 24,357 5,079,580

Rate 826/626 32,343,482 30,849,548 35,144,383 33,954,835 41,486,347 40,375,051 47,749,786 46,118,721 36,987,864 38,587,591 44,111,705 37,114,642 464,823,956 Rate 841 /641 595,420 1,102,303 591,461 617,079 587,469 866,463 964,884 785,420 605,661 723,192 745,157 795,766 8,980,275


" Block 1 33,079 29,460 34,532 34,998 35,487 31,121 34,272 31,455 32,061 34,730 32,855 34,323 398,373 Block 2 194,578 199,055 238,178 193,378 262,513 244,525 238,957 262,217 229,782 240,275 211,318 204,594 2,719,371

Rate 824/624 Block 1 12,192 10,568 13,579 12,367 13,476 11,733 12,854 11,941 12,714 12,727 12,505 12,868 149,524 Block2 132,262 110,933 146,818 129,577 148,892 141,604 146,230 142,777 154,959 139,320 131,558 125,428 1,650,358 Block 3 15,867 29,567 28,186 3,088 38,822 9,187 8,026 20,818 (635) 9,360 17,409 20,524 200,219

Rate 826/626 Block 1 22,974 22,238 25,600 24,819 27,333 23,356 26,204 28,371 24,176 26,793 29,684 27,840 309,386 Block 2 21,553 18,047 25,197 25,112 29,965 31,112 34,696 31,925 31,294 29,389 33,135 23,172 334,598 Block 3 9,544 10,434 12,450 12,048 15,595 15,022 18,749 16,818 16,550 16,748 16,712 15,457 176,127 Block 4 (698) 6,769 5,299 (1,426) 11,503 5,563 5,127 10,929 (1,515) 5,274 6,726 4,265 57,817


Transmission Di~ 8,373 5,923 6,904 4,957 8,406 5,572 6,758 7,893 6,164 10,986 8,055 (3,267) 76,724 Primary Discoun 46,847 44,026 48,296 44,217 47,942 40,839 41,431 43,618 45,109 39,328 40,996 41,669 524,319

Rate 826/626 Transmission Di~ 1,527 1,492 1,398 1,180 1,689 1,515 1,643 1,630 1,360 1,205 1,582 1,594 17,815 Primary Discoun 10,382 9,162 12,299 20,953 9,905 16,364 21,598 21,784 23,612 26,927 20,756 16,126 209,867

Misc Rate 642 28,809 26,822 29,821 28,772 27,664 27,730 28,765 26,602 25,823 27,472 25,891 28,045 332,217 Rate 650 282,149 256,236 238,851 181,944 177,737 157,418 154,493 187,997 193,436 230,964 273,545 295,879 2,630,649 Rate 655 22,727 25,501 24,257 66,099 27,579 26,537 25,574 27,490 24,538 25,582 25,877 26,688 348,448 Rate 660 622,685 583,043 524,745 485,801 415,417 395,702 376,556 408,706 442,701 468,689 569,762 600,520 5,894,327

Total Commercial Customers 55,869 55,962 56,015 56,028 56,112 56,129 56,154 56,213 56,243 56,297 56,312 56,367

Total Commercial kWh 317,727,095 294,218,255 316,356,021 297,333,861 313,304,738 332,470,224 380,094,975 377,134,248 325,148,919 301,340,225 301,828,740 313,826,962 3,870,784,261


Revenues: Commercial 2018 and 2019 Billing Determinants


Commercial Customer Summary Rate 820/620 167 162 183 120 173 (156) Rate 821/621 50,435 50,712 50,760 50,574 50,978 51,479

Rate 822/622 256 211 251 248 (8) (105) Rate 823/623 3,394 3,288 3,242 3,490 3,298 3,350

Rate 824/624 249 234 263 240 254 253 Rate 826/626 112 124 120 122 130 126 Rate 641 276 246 219 235 313 211 Rate 642 199 200 199 198 198 198 Rate 650 755 759 756 750 750 748 Rate 655 26 27 25 51 26 26

70 Rate 660

Total Commercial Customers 55,869 55,962 56,015 56,028 56,112 56,129


Rate 820/620 2,008,884 2,266,993 1,532,800 859,253 195,555 (311,618) Rate 821/621 109,349,851 103,597,748 108,791,795 100,610,698 100,076,452 117,796,776

Rate 822/622 2,586,623 2,204,252 1,876,475 1,121,301 212,185 (366,095) Rate 823/623 93,353,541 84,710,004 91,467,116 89,303,370 92,633,586 95,792,371

Rate 824/624 76,532,924 68,595,804 76,134,319 70,104,709 77,464,748 77,709,889

Rate 826/626 32,343,482 30,849,548 35,144,383 33,954,835 41,486,347 40,375,051 Rate 641 595,420 1,102,303 591,461 617,079 587,469 866.463

Rate 642 28,809 26,822 29,821 28,772 27,664 27,730

Rate 650 282,149 256,236 238,851 181,944 177,737 157,418

Rate 655 22,727 25,501 24,257 66,099 27,579 26,537

Rate 660 622,685 583,043 524,745 485,801 415,417 395,702 Total Commercial kWh 317.J:27,095 294,218,255 316,356,021 297,333,861 313,301_,738 332,470,224

July

16 51,164

(6) 3,381

253 130 232 198 759

26

56,154

(839,243) 141,309,805

(1,641) 110,170,550

80,155,446

47,749,786 964,884

28,765 154,493

25,574 376,556

380,094,975

Petitioner's Confidential Exhibit No. 20-S2 (Redactt of 887

Workpaper FP 1

Page [.7a]

August September October November December 2018Total

13 (11) 158 241 167 51,310 51,285 51,104 50,803 51,131

224 326 229 3,279 3,358 3,184 3,330 3,246

250 270 227 255 243 154 122 122 156 129 230 240 311 222 245 199 198 196 200 199 752 755 745 753 752

27 26 26 27 25

56,213 56,243 56,297 56,312 56,367

548,102 (83,799) 579,831 1,126,214 2,316,730 10,199,700 142,562,482 112,323,423 107,073,946 103,232,280 116,658,433 1,363,383,688

61 (18) 578,214 1,158,911 2,101,761 11,472,028 108,186,176 97,275,087 88,626,045 84,345,562 88,066,607 1,123,930,014

78,282,491 77,354,203 64,418,698 66,213,836 65,821,891 878,788,959

46,118,721 36,987,864 38,587,591 44,111,705 37,114,642 464,823,956 785,420 605,661 723,192 745,157 795,766 8,980,275

26,602 25,823 27,472 25,891 28,045 332,217

187,997 193,436 230,964 273,545 295,879 2,630,649

27,490 24,538 25,582 25,877 26,688 348,448

408,706 442,701 468,689 569,762 600,520 5,894,327 377,134,248 325,148,919 301,340,225 301,828,740 313,826,962 3,870,784,261


Workpaper FP 1 Page [.7aJ

Northern Indiana Public Service Company I Revenues: Commercial 2018 and 2019 Billing Determinants

2019 Line Description January February March Aeril May June July August September October November December 2019 Total

Customer Charge

Rate 820/620 168.70 163.26 184.17 120.58 174.69 (157.01) 16.42 12.89 (11.06) 159.41 243.09 169.13 Rate 821/621

Customers 50,148 50,456 50,508 50,217 50,676 51,660 51,213 51,287 51,306 50,553 50,763 50,882 Minimum Bill 770 701 704 812 764 291 426 504 465 1,040 532 748

Rate 822/622 259 212 253 251 (8) (106) (6) 226 329 231 Rate 823/623 3,426 3,317 3,271 3,521 3,328 3,381 3,413 3,309 3,390 3,215 3,362 3,278 Rate 824/624 251 236 265 242 256 255 256 252 272 230 257 245 Rate 826/626 114 126 121 123 131 127 131 156 123 123 158 130 Rate 641 278 248 221 237 315 213 234 232 242 313 224 248 Rate 642 201 202 201 200 200 199 200 201 200 198 202 201 Rate 650 762 766 762 757 757 755 766 759 762 752 760 759 Rate 655 26 28 25 51 27 27 27 27 27 26 27 26

Energy Charge Rate 820/620 2,028,365 2,289,195 1,547,995 867,884 197,579 (314,747) (847,834) 553,736 (84,665) 585,936 1,138,200 2,341,560 10,303,204 Rate 821/621 110,411,076 104,613,591 109,867,959 101,616,470 101,086,651 118,996,796 142,762,323 144,042,789 113,502,215 108,207,059 104,334,919 117,911,319 1,377,353,169 Rate 822/622

Block 1 8,099 7,129 9,201 7,475 1,531 (1,842) (135) 0 4,702 20,638 4,540 61,337 Block 2 332,801 285,928 358,443 262,697 26,202 (63,854) (2,325) 10 (2) 149,277 653,954 222,771 2,225,903 Block 3 2,270,771 1,932,805 1,527,413 862,378 186,656 (304,074) 803 52 (17) 430,322 496,653 1,896,980 9,300,741

Rate 823/623 Block 1 93,883,971 85,316,271 92,276,442 90,011,648 93,420,143 96,501,475 111,187,309 109,147,260 98,145,865 89,254,417 84,947,815 88,843,807 1,132,936,424 Block 2 375,066 224,417 95,358 184,165 148,202 267,285 116,072 162,564 149,418 309,524 298,718 168,905 2,499,695

Rate 824/624 Block 1 7,359,632 6,949,019 8,433,637 6,777,497 8,603,309 7,301,969 6,886,502 7,662,439 6,932,052 7,416,023 5,801,339 7,570,304 87,693,722 Block2 15,345,592 14,578,077 17,726,716 14,143,906 17,942,867 15,833,499 15.496,271 16,400,830 15,352,963 15,554,921 12,302,970 16,203,266 186,881,879 Block 3 43,926,175 40,063,864 44,108,621 40,189,089 43,712,196 43,928,997 48,127,492 45,074,520 45,862.422 36,684,865 33,560,840 40,673,420 505,912,500 Block 4 10,448,381 7,590,341 6,583,001 8,904,163 7,691,222 10,401,834 9,550,435 9,214,475 9,700,968 4,450,349 15,563,638 2,057,489 102,156,295 Block 5 195,170 87,103 35,257 790,814 296,668 1,035,733 919,400 743,472 316,736 994,482 (307,858) 24,621 5,131,597

Rate 826/626 32,657,680 31,152,148 35,491,930 34,294,156 41,904,663 40,786,602 48,240,719 46,597,742 37,376,045 38,995,768 44,582,421 37,513,598 469,593,473 Rate 841/641 601,207 1,113,083 597,330 623,250 593,401 875,282 974,803 793,585 612,022 730,838 753,111 804,313 9,072,225


" Block 1 33,276 29,718 34,837 35,311 35,808 31,406 34,589 31,748 32,363 35,061 33,171 34,655 401,943 Block 2 196,591 201,037 240,569 195,349 265,197 247,051 241,452 264,973 232,226 242,853 213,610 206,829 2,747,738

Rate 624/624 Block 1 12,264 10,661 13,699 12,477 13,597 11,840 12,973 12,053 12,834 12,849 12,625 12,993 150,864 Block 2 133,065 111,904 148,114 130,735 150,237 142,898 147,581 144,110 156,419 140,647 132,824 126,643 1,665,178 Block 3 16,548 29,985 28,634 3,270 39,384 9,443 8,276 21,197 (464) 9,620 17,747 20,890 204,530

Rate 826/626 Block 1 23,098 22,432 25,826 25,041 27,580 23,569 26,446 28,635 24,404 27,048 29,969 28,110 312,159 Block2 21,670 18,205 25,420 25,337 30,236 31,396 35,016 32,223 31,589 29,669 33,454 23,397 337,611 Block 3 9,585 10,525 12,560 12,156 15,736 15,159 18,922 16,975 16,706 16,908 16,872 15,607 177,711 Block 4 (461) 6,888 5,419 (1,375) 11,695 5,693 5,264 11,124 (1.454) 5,407 6,882 4,381 59,462


Transmission Di~ 8,454 5,981 6,973 5,007 8,490 5,629 6,827 7,975 6,229 11,103 8,141 (3,301) 77,509 Primary Discoun 47,302 44,457 48,774 44,659 48,426 41,256 41,858 44,071 45,581 39,744 41,434 42,117 529,679

Rate 826/626 Transmission Di~ 1,542 1,506 1,412 1,192 1,706 1,530 1,660 1,647 1,375 1,218 1,599 1,611 17,997 Primary Discoun 10,483 9,252 12,420 21,162 10,006 16,531 21,819 22,010 23,859 27,211 20,978 16,299 212,030

Misc Rate 642 29,087 27,083 30,114 29,058 27,942 28,012 29,060 26,876 26,092 27,761 26,167 28,346 335,598 Rate 650 284,671 258,733 241,202 183,753 179,521 159,014 156,074 189,940 195,453 233,396 276,451 299,052 2,657,461 Rate 655 22,946 25,749 24,495 66,757 27,856 26,806 25,836 27,774 24,794 25,851 26,152 26,974 351,990 Rate 660 628,692 588,725 529,911 490,631 419,588 399,714 380,410 412,930 447,319 473,624 575,816 606,959 5,954,317

Total Commercial Customers 56,404 56,454 56,513 56,531 56,621 56,645 56,675 56,740 56,776 56,836 56,857 56,918

Total Commercial kWh 320,809,582 297,103,261 319,485,023 300,305,791 316,466,198 335,858,500 384,003,214 381,050,995 328,559,681 304,529,115 305,051,944 317,198,225 3,910,421,530

Northern Indiana Public Service Company I Revenues: Commercial 2018 and 2019 Billing Determinants


Commercial Customer Summ; Rate 820/620 169 163 184 121 175 (157) Rate 821/621 50,919 51,157 51,211 51,029 51,441 51,952

Rate 822/622 259 212 253 251 (8) (106) Rate 823/623 3,426 3,317 3,271 3,521 3,328 3,381

" Rate 824/624 251 236 265 242 256 255 Rate 826/626 114 126 121 123 131 127 Rate 641 278 248 221 237 315 213

Rate 642 201 202 201 200 200 199 Rate 650 762 766 762 757 757 755 Rate 655 26 28 25 51 27 27 Rate 660

Total Commercial Customers 56,404 56,45_4 56,513 56,531 56,621 56,61_5

Commercial kWh Summary Rate 820/620 2,028,365 2,289,195 1,547,995 867,884 197,579 (314,747) Rate 821/621 110,411,076 104,613,591 109,867,959 101,616,470 101,086,651 118,996,796

Rate 822/622 2,611,671 2,225,861 1,895,056 1,132,550 214,390 (369,770)

Rate 823/623 94,259,037 85,540,688 92,371,800 90,195,813 93,568,345 96,768,761

Rate 824/624 77,274,949 69,268,404 76,887,231 70,805,469 78,246,261 78,502,032

Rate 826/626 32,657,680 31,152,148 35,491,930 34,294,156 41,904,663 40,786,602

Rate 641 601,207 1,113,083 597,330 623,250 593,401 875,282

Rate 642 29,087 27,083 30,114 29,058 27,942 28,012

Rate 650 284,871 258,733 241,202 183,753 179,521 159,014

Rate 655 22,946 25,749 24,495 66,757 27,856 26,806

Rate 660 628,692 588,725 529,911 490,631 419,588 399,714 ., Total Commercial kWh 320.!.._~09,582 297,103,261 319,485,023 300,305,791 316,466,198 335,858,500

July

16 51,638

(6) 3,413

256 131 234 200 766

27

56,675

(847,834) 142,762,323

(1,657) 111,303,382

80,980,100 48,240,719

974,803 29,060

156,074 25,836

380,410 384,003,214


Workpaper FP 1 Page f.7a]


13 (11) 159 243 169 51,791 51,771 51,593 51,295 51,630

226 329 231 3,309 3,390 3,215 3,362 3,278

252 272 230 257 245 156 123 123 158 130 232 242 313 224 248 201 200 198 202 201 759 762 752 760 759

27 27 26 27 26

56,7~0 __ 56,776 56,836 56,857 56,918

553,736 (84,665) 585,936 1,138,200 2,341,560 10,303,204 144,042,789 113,502,215 108,207,059 104,334,919 117,911,319 1,377,353,169

62 (19) 584,301 1,171,245 2,124,292 11,587,981

109,309,824 98,295,283 89,563,941 85,246,534 89,012,712 1,135,436,119

79,095,737 78,165,141 65,100,639 66,920,928 66,529,100 887,775,993

46,597,742 37,376,045 38,995,768 44,582,421 37,513,598 469,593,473

793,585 612,022 730,838 753,111 804,313 9,072,225

26,876 26,092 27,761 26,167 28,346 335,598

189,940 195,453 233,396 276,451 299,052 2,657,461

27,774 24,794 25,851 26,152 26,974 351,990

412,930 447,319 473,624 575,816 606,959 5,954,317 381,050,995 328,559,681 304,529,115 305,051,944 317,198,225 3,910,421,530


Workpaper FP 1 Page (,BJ



Customer Charge

Rate 821 /621 Customers 35,759 35,582 35,625 35,597 35,488 35,355 35,760 35,629 35,835 35,461 35,853 35,563 427,507 Minimum Bill 1,293 1,573 1,505 1,551 1,723 1,933 1,293 1,500 1,174 1,765 1,145 1,603 18,057

Energy Charge Rate 821/621 1,110,840 811,548 1,946,650 1,275,783 1,307,956 1,318,757 1,353,389 1,487,432 1,251,212 1,410,156 1,199,597 1,210,261 15,683,582 Rate 823/623 902,403 1,022,373 1,106,404 1,013,246 1,026,433 988,461 1,072,737 1,116,454 1,053,194 1,019,916 944,954 964,071 12,230,646 Rate 824/624

Block 1 262,668 267,032 274,975 266,647 274,846 265,459 274,754 269,881 266,435 273,969 266,547 273,525 3,236,739 10 Block 2 463,038 487,643 498,098 494,404 495,799 485,641 507,950 500,198 482,041 494,065 483,503 501,483 5,893,863 11 Block 3 1,665,309 2,056,042 1,836,031 2,036,714 1,908,296 1,903,634 2,143,121 2,137,114 2,002,468 1,755,010 1,834,991 1,689,176 22,967,906 12 Block 4 228,120 354,474 667,579 132,067 559,027 272,405 243,305 395,218 389,896 489,255 269,107 376,608 4,377,061

Rate 825/625 72,509 87,812 97,724 81,207 90,761 79,421 86,037 97,581 90,439 88,815 80,076 82,086 1,034,466 Rate 826/626 211,417 261,298 385,577 305,090 320,180 299,028 318,244 346,528 308,374 307,466 288,184 286,546 3,637,932

15 Demand Charge 16 Rate 823/623

17 Block 1 94,687 93,165 96,194 93,161 96,198 93,161 96,224 94,679 93,144 96,227 93,139 96,241 1,136,220

18 Block 2 737,617 751,754 935,165 673,940 843,510 747,455 765,830 819,457 750,947 829,021 693,658 778,527 9,326,881 19 Rate 824/624

20 Block 1 188,991 185,943 192,039 185,943 192,039 185,943 192,039 188,991 185,943 192,039 185,943 192,039 2,267,892 Block 2 2,129,140 2,112,026 2,165,307 2,083,553 2,155,896 2,052,434 2,282,042 2,191,870 2,146,162 2,028,697 1,978,369 2,152,216 25,477,713

22 Block 3 331,834 302,896 686,803 102,081 610,055 246,474 236,028 443,569 367,460 518,517 238,264 476,204 4,560,185 23 Rate 825/625

Block 1 66,630 65,555 67,705 65,555 67,705 65,555 67,705 66,630 65,555 67,705 65,555 67,705 799,560 25 Block 2 123,351 112,058 142,013 106,636 131,208 113,279 138,186 139,749 125,295 119,027 102,351 119,651 1,472,805 26 Rate 826/626 27 Block 1 189,360 186,306 192,414 186,306 192,414 186,306 192,414 189,360 186,306 192,414 186,306 192,414 2,272,320 28 Block 2 409,539 386,970 423,453 410,008 418,306 405,262 421,818 421,653 408,483 418,763 407,793 411,655 4,943,702

29 Block 3 593,653 409,516 637,647 614,907 615,789 621,574 644,692 649,130 617,970 630,338 581,478 596,917 7,213,612 ,o Block 4 204,017 381,675 958,161 312,051 618,113 407,565 470,977 596,469 518,306 669,597 427,018 524,285 6,088,233

" Demand Discount

32 Rate 824/624 Transmission Dis< (21,846) (19,450) (22,627) (19,654) (20,244) (19,123) (22,232) (20,473) (20,406) (21,133) (19,899) (22,404) (249,491)

" Primary Discount (91,716) (85,615) (99,787) (79,181) (83,586) (86,035) (88,570) (88,402) (84,138) (80,583) (78,439) (85,573) (1,031,624) 35 Rate 826/626 36 Transmission Disc (8,042) (10,849) (7,621) (6,930) (7,294) (6,923) (7,149) (6,757) (6,833) (7,060) (6,543) (7,075) (89,076) 37 Primary Discount (11,875) (59,196) (8,490) (22,890) (20,659) (22,572) (21,084) (24,593) (30,961) (93,846) (62,288) (5,952) (384,406) 38 IURT 39 Rate 821 /621 422 135 666 148 673 643 862 587 84 611 506 709 6,045 40 Rate 823/623 704 224 1,109 247 1,121 1,071 1,435 978 139 1,017 843 1,181 10,069 41 Rate 824/624 2,722 868 4,292 955 4,337 4,144 5,552 3,785 538 3,935 3,263 4,568 38,959 42 Rate 825/625 247 79 389 87 393 376 503 343 49 357 296 414 3,533

Rate 826/626 1,255 400 1,979 440 2,000 1,911 2,560 1,745 248 1,815 1,505 2,106 17,963 44 Misc

45 Rate 1750 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 22,260 46 Rate 650 148 131 132 127 135 128 130 133 134 142 143 141 1,624 47 Rate 660 1,095 1,028 1,073 1,064 927 1,042 1,046 1,053 1,054 1,089 1,085 1,100 12,656 48 EDR (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (1,920,000) 49 Total Small Ind. Margin $9,737,145 $10,042,851 $13,060,040 $10,192,715 $11,681,400 $10,491,619 $11,259,452 $11,899,347 $11,048,400 $11,286,423 $10,046,160 $10,759,844 $131,505,396 {.5]

Petitioner's Confidential Exhibit No. 20-S2 (Redach:.. of 887

Workpaper FP 1 Page [.BJ


2018 Line Descrietion January February March Aeril May June July Aug:ust seetember October November December 2018 Total

50 Small Industrial Summary 51 Rate 821/621 $ 1,148,314 $ 848,839 $ 1,984,447 $ 1,313,079 $ 1,345,840 $ 1,356,688 $ 1,391,303 $ 1,525,148 $ 1,288,304 $ 1,447,992 $ 1,237,101 $ 1,248,136 $ 16,135,192 52 Rate 823/623 1,735,410 1,867,516 2,138,872 1,780,593 1,967,263 1,830,148 1,936,226 2,031,568 1,897,423 1,946,182 1,732,595 1,840,020 22,703,816 53 Rate 824/624 5,158,261 5,661,860 6,202,711 5,203,529 6,096,465 5,310,975 5,773,990 6,021,750 5,736,399 5,653,772 5,161,650 5,557,842 67,539,204 54 Rate 825/625 262,737 265,504 307,831 253,485 290,066 258,631 292,431 304,304 281,337 275,903 248,278 269,855 3,310,364 55 Rate 826/626 1,589,324 1,556,119 2,583,119 1,798,983 2,138,849 1,892,151 2,022,472 2,173,536 2,001,893 2,119,487 1,823,453 2,000,895 23,700,280 56 Rate 650 148 131 132 127 135 128 130 133 134 142 143 141 1,624 57 Rate 655 1,095 1,028 1,073 1,064 927 1,042 1,046 1,053 1,054 1,089 1,085 1,100 12,656 58 Rate 660 (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (1,920,000) 59 Rate 1750 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 22,260 60 Total Small Industrial Margin _J____9, 7 3 7 ,145 $ 10,042,851 $ 13,060,_Q_4Q______j____1_2,715 $ 11,681,400 $ 10,491,619 $ 11,259,_452 $ 11,899,347 $ 11,048,400 $ 11,286,423 $ 10,046,_160 $ 10,759,844 $ 131,5~396


Workpaper F P 1 Page [.8]

Northern Indiana Public Service Company Revenues: Small Industrial Margin 2018 and 2019 Pricing Model Excerpt

2019 Line Description January February March Aeril May June July August September October November December 2019Total

Customer Charge

Rate 821/621 Customers 35,759 35,582 35,625 35,597 35,488 35,355 35,760 35,629 35,835 35,461 35,853 35,563 427,507 Minimum Bill 1,293 1,573 1,505 1,551 1,723 1,933 1,293 1,500 1,174 1,765 1,145 1,603 18,057

Energy Charge Rate 821/621 1,145,670 811,548 1,946,650 1,275,783 1,307,956 1,318,757 1,353,389 1,487,432 1,251,212 1,409,754 1,199,365 1,210,027 15,717,546 Rate 823/623 942,424 1,022,373 1,106,404 1,013,246 1,026,433 988,461 1,072,737 1,116,454 1,053,194 1,019,403 944,639 963,751 12,269,519 Rate 824/624

Block 1 271,136 267,032 274,975 266,647 274,846 265,459 274,754 269,881 266,435 273,854 266,472 273,448 3,244,938 10 Block 2 481,637 487,643 498,098 494,404 495,799 485,641 507,950 500,198 482,041 493,814 483,339 501,313 5,911,875 11 Block 3 1,737,207 2,056,042 1,836,031 2,036,714 1,908,296 1,903,634 2,143,121 2,137,114 2,002,468 1,753,966 1,834,303 1,688,543 23,037,438 12 Block 4 256,469 354,474 667,579 132,067 559,027 272,405 243,305 395,218 389,896 488,951 268,994 376,450 4,404,836 13 Rate 825/625 78,807 87,812 97,724 81,207 90,761 79,421 86,037 97,581 90,439 88,706 80,010 82,018 1,040,522 14 Rate 826/626 263,912 261,298 385,577 305,090 320,180 299,028 318,244 346,528 308,374 306,722 287,746 286,110 3,688,810

Demand Charge 16 Rate 823/623 17 Block 1 94,687 93,165 96,194 93,161 96,198 93,161 96,224 94,679 93,144 96,227 93,139 96,241 1,136,220 18 Block 2 737,617 751,754 935,165 673,940 843,510 747,455 765,830 819,457 750,947 829,021 693,658 778,527 9,326,881 19 Rate 824/624 20 Block 1 188,991 185,943 192,039 185,943 192,039 185,943 192,039 188,991 185,943 192,039 185,943 192,039 2,267,892

Block 2 2,129,140 2,112,026 2,165,307 2,083,553 2,155,896 2,052,434 2,282,042 2,191,870 2,146,162 2,028,697 1,978,369 2,152,216 25,477,713 22 Block 3 331,834 302,896 686,803 102,081 610,055 246,474 236,028 443,569 367,460 518,517 238,264 476,204 4,560,185

Rate 825/625 24 Block 1 66,630 65,555 67,705 65,555 67,705 65,555 67,705 66,630 65,555 67,705 65,555 67,705 799,560 25 Block 2 123,351 112,058 142,013 106,636 131,208 113,279 138,186 139,749 125,295 119,027 102,351 119,651 1,472,805 26 Rate 826/626 27 Block 1 189,360 186,306 192,414 186,306 192,414 186,306 192,414 189,360 186,306 192,414 186,306 192,414 2,272,320

Block 2 409,539 386,970 423,453 410,008 418,306 405,262 421,818 421,653 408,483 418,763 407,793 411,655 4,943,702 29 Block 3 593,653 409,516 637,647 614,907 615,789 621,574 644,692 649,130 617,970 630,338 581,478 596,917 7,213,612 30 Block 4 204,017 381,675 958,161 312,051 618,113 407,565 470,977 596,469 518,306 669,597 427,018 524,285 6,088,233 31 Demand Discount

32 Rate 824/624 33 Transmission Disc (21,846) (19,450) (22,627) (19,654) (20,244) (19,123) (22,232) (20,473) (20,406) (21,133) (19,899) (22,404) (249,491)

Primary Discount (91,716) (85,615) (99,787) (79,181) (83,586) (86,035) (88,570) (88,402) (84,138) (80,583) (78,439) (85,573) (1,031,624) Rate 826/626

36 Transmission Disc (8,042) (10,849) (7,621) (6,930) (7,294) (6,923) (7,149) (6,757) (6,833) (7,060) (6,543) (7,075) (89,076) Primary Discount (11,875) (59,196) (8,490) (22,890) (20,659) (22,572) (21,084) (24,593) (30,961) (93,846) (62,288) (5,952) (384,406)

38 IURT

39 Rate 821/621 572 296 874 337 861 811 944 745 153 544 636 855 7,628 40 Rate 823/623 952 493 1,456 561 1,435 1,351 1,572 1,241 255 907 1,060 1,425 12,706 41 Rate 824/624 3,683 1,909 5,633 2,169 5,551 5,225 6,081 4,801 987 3,508 4,100 5,513 49,159 42 Rate 825/625 334 173 511 197 503 474 551 435 89 318 372 500 4,458 43 Rate 826/626 1,698 880 2,598 1,000 2,559 2,409 2,804 2,213 455 1,617 1,890 2,542 22,667 44 Misc 45 Rate 1750 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 1,855 22,260 46 Rate 650 148 131 132 127 135 128 130 133 134 142 143 141 1,624

Rate 660 1,095 1,028 1,073 1,064 927 1,042 1,046 1,053 1,054 1,089 1,085 1,100 12,656 48 EDR (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (1,920,000) 49 Total Small Ind. Margin $9,999,992 $10,044,897 $13,062,676 $10,195,103 $11,683,787 $10,493,744 $11,260,491 $11,901,342 $11,049,282 $11,282,099 $10,045,714 $10,759,605 $131,778,732 [.Sa]

Northern Indiana Public Service Company Revenues: Small Industrial Margin 2018 and 2019 Pricing Model Excerpt

2019 Line Descrietion January February March Aeril May June

50 Small Industrial Summary Rate 821 /621 $ 1,183,294 $ 849,000 $ 1,984,655 $ 1,313,267 $ 1,346,028 $ 1,356,856

52 Rate 823/623 1,775,680 1,867,785 2,139,219 1,780,907 1,967,577 1,830,428 53 Rate 824/624 5,286,536 5,662,901 6,204,052 5,204,744 6,097,679 5,312,056 54 Rate 825/625 269,122 265,598 307,953 253,595 290,177 258,729 55 Rate 826/626 1,642,263 1,556,599 2,583,738 1,799,543 2,139,409 1,892,650 56 Rate 650 148 131 132 127 135 128 57 Rate 655 1,095 1,028 1,073 1,064 927 1,042 58 Rate 660 (160,000) (160,000) (160,000) (160,000) (160,000) (160,000) 59 Rate 1750 1,855 1,855 1,855 1,855 1,855 1,855 60 Total Small Industrial Margin ~$~9,999,992 $ 10,044,897 $ 13,062,676 $ 10, 195,_103 $ 11,683,787 $ 10,493,744

July

$

$



Aug:ust Seetember October November December 2019 Total

1,391,385 $ 1,525,306 $ 1,288,374 $ 1,447,525 $ 1,236,999 $ 1,248,049 $ 16,170,738 1,936,362 2,031,831 1,897,539 1,945,559 1,732,497 1,839,944 22,745,326 5,774,519 6,022,765 5,736,847 5,651,628 5,161,446 5,557,748 67,672,923

292,479 304,396 281,378 275,756 248,288 269,873 3,317,344 2,022,716 2,174,004 2,002,100 2,118,546 1,823,401 2,000,895 23,755,861

130 133 134 142 143 141 1,624 1,046 1,053 1,054 1,089 1,085 1,100 12,656

(160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (1,920,000) 1,855 1,855 1,855 1,855 1,855 1,855 22,260

11,260,491 $ 11,901,342 $ 11,049,282 $ 11,282,099 $ 10,045,714 $ 10,759,605 $ 131,778,732


Workpaper FP 1 Page [.Baj

Northern Indiana Public Service Company LLC Revenues: Small Industrial 2018 and 2019 Billing Determinants

2018 line Description January February March April May June July Aus;ust September October November December 2018 Total

Customer Charge

Rate 821/621 Customers 1,490 1,483 1.484 1.483 1,479 1,473 1,490 1,485 1,493 1,478 1,494 1,482 Minimum Bill 34 41 40 41 45 51 34 39 31 46 30 42


Energy Charge 10 Rate 821/621 11,739,026 8,315,471 19,946,207 13,072,221 13,401,877 13,512,547 13,867,404 15,240,866 12,820,457 14,449,055 12,291,582 12,400,849 161,057,561

Rate 823/623 20,604,376 22,352,315 24,189,521 22,152,782 22,441,097 21,610,909 23,453,436 24,409,233 23,026,164 22,298,612 20,659,689 21,077,662 268,275,796 12 Rate 824/624 13 Block 1 5,931,914 5,842,131 6,015,908 5,833,705 6,013,075 5,807,715 6,011,071 5,904,468 5,829,064 5,993,906 5,831,517 5,984,178 70,998,653 14 Block 2 12,671,986 12,830,010 13,105,074 13,007,900 13,044,607 12,777,325 13,364,288 13,160,325 12,682,618 12,998,984 12,721,089 13,194,151 155,558,357

Block 3 50,415,206 59,668,069 53,283,152 59,107,135 55,380,336 55,245,057 62,195,176 62,020,827 58,113,287 50,931,859 53,252,988 49,021,306 668,634,399 Block 4 8,311,271 11,487,265 21,633,918 4,279,833 18,116,108 8,827,686 7,884,676 12,807,622 12,635,176 15,855,061 8,720,807 12,204,546 142,763,969

Rate 825/625 7,126,655 7,941,022 8,837,393 7,343,751 8,207,689 7,182,215 7,780,505 8,824,509 8,178,570 8,031,707 7,241,444 7,423,207 94,118,668 18 Rate 826/626 34,225,450 33,886,414 50,003,507 39,565,618 41,522,512 38,779,407 41,271,387 44,939,401 39,991,457 39,873,675 37,373,126 37,160,644 478,592,598 19 Demand Charge

20 Rate 823/623 21 Block 1 3,960 3,896 4,023 3,896 4,023 3,896 4,024 3,960 3,896 4,025 3,895 4,025 47,521 22 Block 2 67,609 68,905 85,716 61,773 77,315 68,511 70,195 75,111 68,831 75,987 63,580 71,359 854,893

23 Rate 824/624 Block 1 9,900 9,740 10,060 9,740 10,060 9,740 10,060 9,900 9,740 10,060 9,740 10,060 118,800

25 Block 2 170,468 169,097 173,363 166,818 172,610 164,326 182,710 175,490 171,830 162,426 158,396 172,315 2,039,849 26 Block 3 27,676 25,262 57,281 8,514 50,880 20,557 19,685 36,995 30,647 43,246 19,872 39,717 380,332 27 Rate 825/625 28 Block 1 3,000 2,952 3,048 2,952 3,048 2,952 3,048 3,000 2,952 3,048 2,952 3,048 36,000 29 Block 2 5,816 5,283 6,696 5,028 6,186 5,341 6,515 6,589 5,907 5,612 4,826 5,641 69,439 30 Rate 826/626 31 Block 1 7,200 7,084 7,316 7,084 7,316 7,084 7,316 7,200 7,084 7,316 7,084 7,316 86,400 32 Block 2 16,187 15,295 16,737 16,206 16,534 16,018 16,673 16,666 16,146 16,552 16,118 16,271 195,403 33 Block 3 24,430 16,853 26,241 25,305 25,341 25,579 26,531 26,713 25,431 25,940 23,929 24,564 296,856 34 Block 4 8,572 16,037 40,259 13,111 25,971 17,125 19,789 25,062 21,778 28,134 17,942 22,029 255,808 35 Demand Discount 36 Rate 824/624

Transmission Disc< 24,273 21,611 25,141 21,838 22,493 21,248 24,703 22,748 22,673 23,482 22,109 24,893 277,212 38 Primary Discount 127,383 118,910 138,593 109,973 116,091 119,493 123,014 122,781 116,859 111,921 108,942 118,851 1,432,811 39 Rate 826/626 40 Transmission Discc 8,936 12,055 8,468 7,700 8,105 7,692 7,943 7,508 7,592 7,844 7,270 7,861 98,974 41 Primary Discount 16,493 82,217 11,792 31,792 28,693 31,350 29,283 34,157 43,001 130,341 86,511 8,267 533,897 42 Misc 43 Rate 641 3,968 4,288 3,808 3,808 3,712 4,960 12,416 9,536 6,048 5,312 2,368 3,296 63,520 44 Rate 642 420 376 419 420 378 379 422 378 379 420 378 380 4,749

Rate 650 3,091 2,589 2,302 1,862 1,702 1,483 1,556 1,798 2,067 2,495 3,040 3,255 27,240 46 Rate 660 23,787 20,593 18,409 18,872 14,718 14,397 14,802 14,392 17,507 18,006 1,329 21,503 198,315



Northern Indiana Public Service Company LLC Revenues: Small Industrial 2018 and 2019 Billing Determinants

2018 Line Descrietion January February March Aeril May June

49 Small Industrial Customer Summary 50 Rate 821/621 1,524 1,524 1,524 1,524 1,524 1,524 51 Rate 823/623 396 396 396 396 396 396 52 Rate 824/624 198 198 198 198 198 198 53 Rate 825/625 6 6 6 6 6 6 54 Rate 826/626 36 36 36 36 36 36 55 Total Sm Industrial Customers 2,160 2,160 2,160 2,160 2,160 2,160

56 Small Industrial kWh Summary Rate 821/621 11,739,026 8,315,471 19,946,207 13,072,221 13,401,877 13,512,547 Rate 823/623 20,604,376 22,352,315 24,189,521 22,152,782 22,441,097 21,610,909

59 Rate 824/624 77,330,377 89,827,476 94,038,051 82,228,573 92,554,127 82,657,784 60 Rate 825/625 7,126,655 7,941,022 8,837,393 7,343,751 8,207,689 7,182,215 61 Rate 826/626 34,225,450 33,886,414 50,003,507 39,565,618 41,522,512 38,779,407 62 Rate 641 3,968 4,288 3,808 3,808 3,712 4,960 63 Rate 650 420 376 419 420 378 379 64 Rate 655 3,091 2,589 2,302 1,862 1,702 1,483 65 Rate 660 23,787 20,593 18,409 18,872 14,718 14,397 66 Total Sm Industrial kWh 151,057,151 162,350,543 197,039,61_6_ 164,387,907 178,147,813 163,764,081

July

1,524 396 198

6 36

2,160

13,867,404 23,453,436 89,455,211

7,780,505 41,271,387

12,416 422

1,556 14,802

175,857,137


Workpaper FP 1 Page [.Baj

Au~ust seetember October November December 2018 Total

1,524 1,524 1,524 1,524 1,524 396 396 396 396 396 198 198 198 198 198

6 6 6 6 6 36 36 36 36 36

2,160 2,160 2,160 2,160 2,160

15,240,866 12,820,457 14,449,055 12,291,582 12,400,849 161,057,561 24,409,233 23,026,164 22,298,612 20,659,689 21,077,662 268,275,796

93,893,242 89,260,145 85,779,811 80,526,401 80,404,180 1,037,955,378 8,824,509 8,178,570 8,031,707 7,241,444 7,423,207 94,118,668

44,939,401 39,991,457 39,873,675 37,373,126 37,160,644 478,592,598 9,536 6,048 5,312 2,368 3,296 63,520

378 379 420 378 380 4,749 1,798 2,067 2,495 3,040 3,255 27,240

14,392 17,507 18,006 1,329 21,503 198,315 187,333,356 173,302,793 170,459,093 158,099,357 1fiB_,494,976 2,040,293,824


Workpaper FP 1 Page [.Ba]

Northern Indiana Public Service Compan Revenues: Small Industrial 2018 and 2019 Billing Determinants

2019 Line Description January FebruarY: March April Ma;t June July Au~ust September October November December 2019 Total

Customer Charge

Rate 821/621

Customers 1,490 1,483 1,484 1,483 1,479 1,473 1,490 1,485 1,493 1,478 1,494 1,482 Minimum Bill 34 41 40 41 45 51 34 39 31 46 30 42


Energy Charge 10 Rate 821 /621 11,739,026 8,315,471 19,946,207 13,072,221 13,401,877 13,512,547 13,867,404 15,240,866 12,820,457 14,449,055 12,291,582 12,400,849 161,057,561 11 Rate 823/623 20,604,376 22,352,315 24,189,521 22,152,782 22,441,097 21,610,909 23,453,436 24,409,233 23,026,164 22,298,612 20,659,689 21,077,662 268,275,796 12 Rate 824/624 13 Block 1 5,931,914 5,842,131 6,015,908 5,833,705 6,013,075 5,807,715 6,011,071 5,904,468 5,829,064 5,993,906 5,831,517 5,984,178 70,998,653 14 Block 2 12,671,986 12,830,010 13,105,074 13,007,900 13,044,607 12,777,325 13,364,288 13,160,325 12,682,618 12,998,984 12,721,089 13,194,151 155,558,357 15 Block 3 50,415,206 59,668,069 53,283,152 59,107,135 55,380,336 55,245,057 62,195,176 62,020,827 58,113,287 50,931,859 53,252,988 49,021,306 668,634,399 16 Block 4 8,311,271 11,487,265 21,633,918 4,279,833 18,116,108 8,827,686 7,884,676 12,807,622 12,635,176 15,855,061 8,720,807 12,204,546 142,763,969 17 Rate 825/625 7,126,655 7,941,022 8,837,393 7,343,751 8,207,689 7,182,215 7,780,505 8,824,509 8,178,570 8,031,707 7,241,444 7,423,207 94,118,668 18 Rate 826/626 34,225,450 33,886,414 50,003,507 39,565,618 41,522,512 38,779,407 41,271,387 44,939,401 39,991,457 39,873,675 37,373,126 37,160,644 478,592,598

Demand Charge

20 Rate 823/623 21 Block 1 3,960 3,896 4,023 3,896 4,023 3,896 4,024 3,960 3,896 4,025 3,895 4,025 47,521 22 Block 2 67,609 68,905 85,716 61,773 77,315 68,511 70,195 75,111 68,831 75,987 63,580 71,359 854,893 23 Rate 824/624 24 Block 1 9,900 9,740 10,060 9,740 10,060 9,740 10,060 9,900 9,740 10,060 9,740 10,060 118,800 25 Block 2 170,468 169,097 173,363 166,818 172,610 164,326 182,710 175,490 171,830 162,426 158,396 172,315 2,039,849 26 Block 3 27,676 25,262 57,281 8,514 50,880 20,557 19,685 36,995 30,647 43,246 19,872 39,717 380,332 27 Rate 825/625 28 Block 1 3,000 2,952 3,048 2,952 3,048 2,952 3,048 3,000 2,952 3,048 2,952 3,048 36,000 29 Block 2 5,816 5,283 6,696 5,028 6,186 5,341 6,515 6,589 5,907 5,612 4,826 5,641 69,439 30 Rate 826/626

Block 1 7,200 7,084 7,316 7,084 7,316 7,084 7,316 7,200 7,084 7,316 7,084 7,316 86,400 32 Block 2 16,187 15,295 16,737 16,206 16,534 16,018 16,673 16,666 16,146 16,552 16,118 16,271 195,403 33 Block 3 24,430 16,853 26,241 25,305 25,341 25,579 26,531 26,713 25,431 25,940 23,929 24,564 296,856 34 Block 4 8,572 16,037 40,259 13,111 25,971 17,125 19,789 25,062 21,778 28,134 17,942 22,029 255,808 35 Demand Discount 36 Rate 824/624

37 Transmission Discc 24,273 21,611 25,141 21,838 22,493 21,248 24,703 22,748 22,673 23,482 22,109 24,893 277,212 38 Primary Discount 127,383 118,910 138,593 109,973 116,091 119,493 123,014 122,781 116,859 111,921 108,942 118,851 1,432,811 39 Rate 826/626

40 Transmission Discc 8,936 12,055 8,468 7,700 8,105 7,692 7,943 7,508 7,592 7,844 7,270 7,861 98,974 41 Primary Discount 16,493 82,217 11,792 31,792 28,693 31,350 29,283 34,157 43,001 130,341 86,511 8,267 533,897 42 Misc

43 Rate 641 3,968 4,288 3,808 3,808 3,712 4,960 12,416 9,536 6,048 5,312 2,368 3,296 63,520 44 Rate 642 420 376 419 420 378 379 422 378 379 420 378 380 4,749 45 Rate 650 3,091 2,589 2,302 1,862 1,702 1,483 1,556 1,798 2,067 2,495 3,040 3,255 27,240 46 Rate 660 23,787 20,593 18,409 18,872 14,718 14,397 14,802 14,392 17,507 18,006 1,329 21,503 198,315



Northern Indiana Public Service Compan Revenues: Small Industrial 2018 and 2019 Billing Determinants

2019 Line Oescrietion January February March Aeril May June

" Small Industrial Customer Sum

50 Rate 821/621 1,524 1.524 1,524 1,524 1.524 1.524

51 Rate 823/623 396 396 396 396 396 396 52 Rate 824/624 198 198 198 198 198 198

53 Rate 825/625 6 6 6 6 6 6

" Rate 826/626 36 36 36 36 36 36 55 Total Sm Industrial Customers 2,160 2,_1_6_D_ 2,160 2,160 2,160 2,160


57 Rate 821/621 11,739,026 8,315,471 19,946,207 13,072,221 13,401,877 13,512,547

58 Rate 823/623 20,604,376 22,352,315 24,189,521 22,152,782 22,441,097 21,610,909

59 Rate 824/624 77,330,377 89,827,476 94,038,051 82,228,573 92,554,127 82,657,784

60 Rate 825/625 7,126,655 7,941,022 8,837,393 7,343,751 8,207,689 7,182,215 Rate 826/626 34,225,450 33,886,414 50,003,507 39,565,618 41,522,512 38,779,407

62 Rate 641 3,968 4,288 3,808 3,808 3,712 4,960

63 Rate 650 420 376 419 420 378 379

" Rate 655 3,091 2,589 2,302 1,862 1,702 1,483

65 Rate 660 23,787 20,593 18,409 18,872 14,718 14,397

Total Sm Industrial kWh 151,057,151 162,350,543 197,039,616 164,387,907 178, 147,_81_3_ 163,764,081

Jul~


Workpaper FP 1 Page [.Bal

Aug:ust Seetember October November December 2019Total

1,524 1.524 1,524 1,524 1,524 1,524

396 396 396 396 396 396 198 198 198 198 198 198

6 6 6 6 6 6 36 36 36 36 36 36

2,160 2,16Q_ 2,160 2,160 ~ 2,160

13,867,404 15,240,866 12,820,457 14,449,055 12,291,582 12,400,849 161,057,561 23,453,436 24,409,233 23,026,164 22,298,612 20,659,689 21,077,662 268,275,796 89,455,211 93,893,242 89,260,145 85,779,811 80,526,401 80,404,180 1,037,955,378

7,780,505 8,824,509 8,178,570 8,031,707 7,241,444 7,423,207 94,118,668 41,271,387 44,939,401 39,991,457 39,873,675 37,373,126 37,160,644 478,592,598

12,416 9,536 6,048 5,312 2,368 3,296 63,520 422 378 379 420 378 380 4,749

1,556 1,798 2,067 2,495 3,040 3,255 27,240 14,802 14,392 17,507 18,006 1,329 21,503 198,315

_ ~57,137 _187,333,356 173,302,793 170,459,093 158,099,357 _158,494,976 2,040,293,824


Workpaper FP 1

Page [,9] Northern Indiana Public Service Company LLC Revenues: Large Industrial Margin 2018 and 2019 Pricing Model Excerpt


1 724 Customer 2 s 69,124 s 68,238 s 58,759 s 61,341 s 60,730 s 59,926 $ 62,352 $ 58,750 s 55,711 s 59,558 $ 69,129 s 69,148 s 752,763 724 Customer 4 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 745,800 724 Customer 5 192,236 210,671 215,338 221,945 255,851 256,958 254,789 254,679 254,504 213,657 213,629 203,626 2,747,883

4 724 Customer 6 118,691 121,730 121,810 135,658 135,755 149,815 166,448 168,632 161,220 140,253 121,791 118,739 1,660,541 724 Customer 7 147,249 146,515 144,634 143,980 142,424 141,086 140,573 142,401 138,451 144,185 142,064 142,445 1,716,008

724 Customer 24 29,832 29,832 29,832 29,832 29,832 29,832 29,832 29,832 29,832 29,832 29,832 29,832 357,984

726 Customer 1 156,476 156,395 156,524 156,398 156,531 156,517 156,575 156,500 156,381 156,517 156,493 156,558 1,877,866

732 Customer 8 101,288 101,222 104,094 103,983 104,100 104,088 104,139 104,073 103,968 101,321 101,301 95,813 1,229,388 732 Customer 9 2,189,267 2,208,708 1,896,533 2,190,260 2,416,094 2,055,449 2,425,986 2,349,662 2,445,786 2,265,358 2,389,246 2,317,834 27,150,184

10 732 Customer 10 360,312 436,574 366,727 355,465 362,676 292,338 287,757 358,571 375,961 413,035 481,469 516,817 4,607,701

11 732 Customer 11 1,319,684 1,384,924 1,361,514 1,312,411 1,192,425 1,222,045 1,163,893 1,084,530 1,108,929 1,165,114 1,150,501 1,241,991 14,707,963

12 732 Customer 12 151,387 148,900 151,434 150,106 151,441 150,221 151,485 151,411 150,090 151,428 150,198 151,468 1,809,569 13 732 Customer 13 106,961 83,535 94,921 89,197 119,055 89,256 94,948 94,909 89,188 94,918 77,180 82,873 1,116,942 14 732 Customer 14 1,333,708 1,325,431 1,304,201 1,291,979 1,304,263 1,293,033 1,304,667 1,303,983 1,291,828 1,304,138 1,292,822 1,334,520 15,684,571 15 732 Customer 15 62,778 62,593 65,359 64,853 63,316 63,675 65,899 65,565 65,863 66,524 63,314 63,397 773,137 16 732 Customer 16 182,944 182,878 182,983 182,881 191,486 201,615 201,661 201,601 191,365 181,335 171,175 161,088 2,233,013

17 732 Customer 17 311,130 311,806 312,907 323,456 323,055 311,771 292,923 292,489 311,563 319,497 314,496 306,672 3,731,764 18 733 Customer 3 266,237 271,885 271,135 270,386 265,586 262,324 251,894 269,513 233,323 287,168 290,870 271,437 3,211,757 19 733 Customer 18 3,650,882 3,610,163 3,649,916 3,628,527 3,654,980 3,636,388 3,655,929 3,653,076 3,627,394 3,644,726 3,628,964 3,651,958 43,692,903 20 733 Customer 19 417,793 413,203 413,871 413,274 414,420 414,004 417,144 414,412 412,055 412,601 415,464 412,356 4,970,597

21 733 Customer 20 129,739 133,967 136,683 134,472 134,277 137,489 135,626 137,123 135,440 136,355 135,380 135,793 1,622,345

22 733 Customer 21 221,535 227,527 221,934 223,980 222,798 226,118 224,322 224,650 226,334 225,645 306,861 305,413 2,857,119 23 733 Customer 22 264,086 273,515 280,848 278,794 276,451 283,379 288,808 291,182 293,557 293,365 279,013 258,953 3,361,951 24 733 Customer 23 2,697,137 2,722,926 2,694,896 2,538,358 2,479,266 2,423,452 2,377,347 2,357,860 2,435,003 2,509,906 2,613,669 2,644,806 30,494,627

25 734 Customer 25 5,010,385 5,057,156 5,165,923 4,999,445 5,175,112 5,163,484 5,190,025 5,108,248 5,230,777 5,233,925 5,232,069 5,268,837 61,835,387 26 Subtotal $19,553,012 $19,752,443 $19,464,926 $19,363,130 $19,694,076 $19,186,412 $19,507,173 $19,335,803 $19,586,674 $19,612,509 $19,889,081 $20,004,524 $234,949,762 27 776 Backup & Maint 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 3,000,000 [.9b] 28 Total Lg Industrial Margin $19,803,012 $20,002,443 $19,714,926 $19,613,130 $19,944,076 $19,436,412 $19,757,173 $19,585,803 $19,836,674 $19,862,509 $20,139,Q_Sl $20,254,524 $237,949,762 [.SJ

29 Summa!:Y B'l Rate 30 724 619,282 639,135 632,523 654,905 686,742 699,766 716,144 716,444 701,868 649,635 638,595 625,940 7,980,979 31 726 156,476 156,395 156,524 156,398 156,531 156,517 156,575 156,500 156,381 156,517 156,493 156,558 1,877,866 32 732 6,119,458 6,246,571 5,840,674 6,064,590 6,227,912 5,783,490 6,093,359 6,006,794 6,134,541 6,062,667 6,191,703 6,272,472 73,044,232

33 733 7,647,410 7,653,186 7,669,283 7,487,791 7,447,779 7,383,154 7,351,069 7,347,816 7,363,108 7,509,765 7,670,220 7,680,717 90,211,298 34 734 5,010,385 5,057,156 5,165,923 4,999,445 5,175,112 5,163,484 5,190,025 5,108,248 5,230,777 5,233,925 5,232,069 5,268,837 61,835,387

35 776 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 3,000,000 36 Total 19,803,012 20,002,443 19,714,926 19,613,130 ~076 __ 19~~ 19,757,173 19,585,803 19,836,674 19,862,509 20,139,081 20,254,524 237,949,762

Petitioner's Confidential Exhibit No. 20-S2 (Redact'- of 887


Northern Indiana Public Service Cc Revenues: Large Industrial Margin 2018 and 2019 Pricing Model Exce1

2019 UneNa. Rate Customer January February March April May June July August September October November December 2019 Total

1 724 Customer 2 s 69,136 s 68,250 s 58,772 s 61,354 s 60,743 s 59,937 s 62,358 s 58,760 s 55,715 s 59,542 s 69,126 s 69,147 s 752,837 2 724 Customer 4 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 62,150 745,800

724 Customer 5 194,308 212,750 215,401 222,004 255,921 257,018 254,819 254,734 254,529 213,585 213,617 203,622 2,752,308 724 Customer 6 118,715 121,755 121,841 135,693 135,790 149,847 166,467 168,667 161,235 140,208 121,785 118,737 1,660,741 724 Customer 7 147,285 146,550 144,675 144,018 142,460 141,115 140,587 142,430 138,462 144,145 142,064 142,450 1,716,242 724 Customer 24 33,561 33,561 33,561 33,561 33,561 33,561 33,561 33,561 33,561 33,561 33,561 33,561 402,732 726 Customer 1 156,517 156,436 156,575 156,446 156,578 156,558 156,595 156,538 156,398 156,500 156,527 156,599 1,878,268 732 Customer 8 101,321 101,255 104,139 104,025 104,142 104,124 104,157 104,106 103,983 101,279 101,301 95,817 1,229,648 732 Customer 9 2,190,039 2,209,434 1,897,369 2,191,141 2,417,087 2,056,158 2,426,404 2,350,421 2,446,137 2,264,359 2,389,245 2,317,969 27,155,765

10 732 Customer 10 360,426 436,727 366,878 355,592 362,812 292,378 287,775 358,674 376,015 412,855 481,468 516,847 4,608,448 11 732 Customer 11 1,320,112 1,385,413 1,362,106 1,312,902 1,192,763 1,222,367 1,164,023 1,084,689 1,109,012 1,164,789 1,150,501 1,242,047 14,710,724 12 732 Customer 12 151,428 148,938 151,485 150,152 151,488 150,260 151,505 151,448 150,106 151,377 150,198 151,475 1,809,860 13 732 Customer 13 106,983 83,555 94,948 89,221 119,083 89,277 94,958 94,928 89,197 94,892 77,180 82,876 1,117,097 14 732. Customer 14 1,334,114 1,325,828 1,304,667 1,292,400 1,304,698 1,293,394 1,304,854 1,304,325 1,291,979 1,303,671 1,292,821 1,334,586 15,687,338 15 732 Customer 15 62,798 62,613 65,387 64,878 63,340 63,695 65,911 65,586 65,872 66,495 63,314 63,400 773,289 16 732 Customer 16 161,055 160,989 171,241 181,277 191,524 201,648 201,678 201,631 191,378 181,293 171,175 161,093 2,175,984 17 732 Customer 17 311,228 311,916 313,046 323,586 323,184 311,880 292,967 292,581 311,604 319,377 314,496 306,687 3,732,552 18 733 Customer 3 266,327 271,975 271,253 270,492 265,697 262,413 251,938 269,596 233,361 287,060 290,876 271,458 3,212,445 19 733 Customer 18 3,652,306 3,611,494 3,651,687 3,630,130 3,656,647 3,637,771 3,656,643 3,654,384 3,627,966 3,643,060 3,629,051 3,652,285 43,703,422 20 733 Customer 19 417,951 413,352 414,057 413,447 414,595 414,153 417,221 414,550 412,116 412,427 415,473 412,389 4,971,732 21 733 Customer 20 143,181 147,408 150,137 147,922 147,728 150,931 149,042 150,561 148,852 149,691 148,781 149,202 1,783,437 22 733 Customer 21 301,931 303,308 302,318 302,839 303,188 304,941 304,635 304,947 305,086 305,729 385,573 385,682 3,810,178 23 733 Customer 22 264,170 273,601 280,968 278,904 276,556 283,467 288,856 291,263 293,596 293,243 279,019 258,971 3,362,613 24 733 Customer 23 2,698,049 2,723,748 2,696,004 2,539,198 2,480,083 2,424,183 2,377,680 2,358,449 2,435,316 2,509,026 2,613,721 2,644,995 30,500,452 25 734 Customer 25 5,012,458 5,059,163 5,168,662 5,001,817 5,177,677 5,165,639 5,191,129 5,110,217 5,231,699 5,231,464 5,232,407 5,269,563 61,851,894 26 Subtotal $19,637,546 $19,832,169 $19,559,328 $19,465,149 $19,799,496 $19,288,866 $19,607,914 $19,439,194 $19,685,326 $19,701,775 $19,985,432 $20,103,610 $236,105,805 27 776 Backup & Maint 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 3,000,000 [.9b] 28 Total Lg Industrial Margin $19,887,546 $20,082,169 $19,809,328 $19,715,149 $20,049,496 $19,538,866 $19,857,914 $19,689,194 $19,935,326 $19,951,775 $20,235,432 $20,353,610 $239,105,805 [.Sa}

29 Summa!Y Bll Rate 30 724 625,155 645,016 636,401 658,779 690,625 703,628 719,943 720,301 705,652 653,191 642,303 629,667 8,030,660 31 726 156,517 156,436 156,575 156,446 156,578 156,558 156,595 156,538 156,398 156,500 156,527 156,599 1,878,268 32 732 6,099,502 6,226,668 5,831,266 6,065,175 6,230,122 5,785,181 6,094,232 6,008,389 6,135,285 6,060,385 6,191,700 6,272,798 73,000,704 33 733 7,743,914 7,744,887 7,766,425 7,582,932 7,544,494 7,477,860 7,446,016 7,443,749 7,456,292 7,600,235 7,762,494 7,774,983 91,344,279 34 734 5,012,458 5,059,163 5,168,662 5,001,817 5,177,677 5,165,639 5,191,129 5,110,217 5,231,699 5,231,464 5,232,407 5,269,563 61,851,894 35 776 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 3,000,000 36 Total 19,~87,546 20,082,169 19,809,328 19~15,149 20,049,496 19,538,866 19,857,914 19,689,194 19,935,326 19,951,775 20,235,432 20,353,610 -- 239,105,805



Northern Indiana Public Service Company LLC Revenues: Large Industrial 2018 and 2019 Billing Determinants

2018 Line No, Rate Customer January February March April May June July August September October November December 2018 Total

Forecasted kWh by Customer~ Total kWh 1 724 Customer 2 1,000,000 975,000 875,990 951,830 933,050 909,860 979,700 875,910 788,610 899,190 1,000,000 1,000,000 11,189,140 2 724 Customer 4 0 0 0 0 0 0 0 0 0 0 0 0 0 3 724 Customer 5 3,600,000 4,200,000 4,200,000 4,200,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 4,000,000 4,000,000 3,900,000 53,100,000 4 724 Customer 6 2,000,000 2,100,000 2,100,000 2,500,000 2,500,000 2,700,000 3,200,000 3,200,000 3,000,000 2,500,000 2,100,000 2,000,000 29,900,000 5 724 Customer 7 3,000,000 2,940,000 2,760,000 2,710,000 2,560,000 2,440,000 2,390,000 2,560,000 2,210,000 2,720,000 2,530,000 2,560,000 31,380,000 6 724 Customer 24 334,800 302,400 334,800 324,000 334,800 324,000 334,800 334,800 324,000 334,800 324,000 334,800 3,942,000 7 726 Customer 1 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 40,800,000 8 732 Customer 8 2,750,000 2,750,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 2,750,000 2,750,000 2,250,000 34,250,000 9 732 Customer 9 64,328,920 60,553,077 55,736,099 62,980,654 70,936,210 59,059,235 69,630,278 69,010,439 70,311,332 66,533,158 68,626,401 68,045,000 785,750,802 10 732 Customer 10 9,507,591 12,763,928 10,074,947 9,088,196 9,707,384 3,356,888 2,938,626 9,344,247 10,950,492 11,969,988 13,979,688 15,141,516 118,823,492 11 732 Customer 11 35,682,242 40,736,622 39,415,194 35,097,537 24,139,060 26,823,469 21,537,300 14,407,668 16,665,419 21,680,653 20,373,494 28,594,248 325,152,905 12 732 Customer 12 3,379,425 3,161,397 3,379,425 3,270,411 3,379,425 3,270,411 3,379,425 3,379,425 3,270,411 3,379,425 3,270,411 3,379,425 39,899,016 13 732 Customer 13 1,854,662 1,660,813 1,754,662 1,707,738 1,954,662 1,707,738 1,754,662 1,754,662 1,707,738 1,754,662 1,607,738 1,654,662 20,874,400 14 732 Customer 14 33,813,871 33,137,243 31,106,052 30,102,820 31,106,052 30,102,820 31,106,052 31,106,052 30,102,820 31,106,052 30,102,820 33,813,871 376,706,525 15 732 Customer 15 1,636,800 1,623,600 1,867,800 1,828,200 1,683,000 1,716,000 1,914,000 1,887,600 1,920,600 1,973,400 1,684,498 1,689,077 21,424,575 16 732 Customer 16 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 33,000,000 17 732 Customer 17 8,175,000 9,173,000 9,241,000 9,309,000 9,240,000 9,140,000 7,426,000 8,318,000 8,235,000 8,006,000 7,559,000 7,755,000 101,577,000 18 733 Customer 3 7,442,400 7,501,200 7,879,200 7,576,800 7,921,200 7,400,400 7,375,200 7,602,000 7,484,400 7,618,800 8,579,517 7,747,093 92,128,210 19 733 Customer 18 118,598,200 110,946,704 118,053,703 114,498,059 119,054,141 115,297,090 118,930,440 118,881,243 114,380,843 117,026,265 113,922,901 118,231,866 1,397,821,456 20 733 Customer 19 13,156,000 12,366,000 12,400,000 12,376,000 12,490,000 12,427,000 12,943,000 12,507,900 12,176,000 12,186,000 12,693,000 12,119,000 149,839,900 21 733 Customer 20 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 51,082,992 22 733 Customer 21 14,047,032 12,925,248 14,205,336 13,787,952 14,172,744 13,862,448 14,114,544 14,158,776 13,813,560 14,070,312 13,832,184 14,165,760 167,155,896 23 733 Customer 22 7,000,000 7,200,000 8,000,000 7,800,000 7,500,000 7,400,000 8,000,000 7,400,000 7,700,000 8,600,000 7,800,000 6,400,000 90,800,000 24 733 Customer 23 76,049,893 68,484,978 73,898,294 59,963,710 58,333,225 60,919,873 55,586,575 53,515,125 62,512,616 61,832,768 68,316,689 68,144,589 767,558,333 25 734 Customer 25 172,749,092 167,301,685 182,605,467 169,388,754 183,173,411 179,567,752 183,979,309 178,973,573 184,374,770 187,006,897 184,066,103 189,108,387 2,162,295,201 26 Total Lg Industrial kWh 590,512,844 573,209,810 593,294,885 562,868,578 579,525,281 556,831,899 565,926,827 557,624,336 570,335,527 578,355,286 579,525,359 598,441,211 6,906,451,842

27 SumrnaryBy: Rate 28 724 9,934,800 10,517,400 10,270,790 10,685,830 11,327,850 11,373,860 11,904,500 11,970,710 11,322,610 10,453,990 9,954,000 9,794,800 129,511,140 29 726 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 40,800,000 30 732 163,878,511 168,309,680 158,325,179 159,134,556 157,895,794 140,926,560 145,436,343 144,958,093 148,913,812 151,903,338 152,704,049 165,072,799 1,857,458,716 31 733 240,550,441 223,681,045 238,693,449 220,259,437 223,728,226 221,563,726 221,206,675 218,321,960 222,324,335 225,591,061 229,401,207 231,065,224 2,716,386,786 32 734 172,749,092 167,301,685 182,605,467 169,388,754 183,173,411 179,567,752 183,979,309 178,973,573 184,374,770 187,006,897 184,066,103 189,108,387 2,162,295,201 33 Total Lg Industrial kWh 590,512,844 573,209,810 593,294,885_ 562,868,578 579,525,281 556,831,899 565,926,827 557,624,336 570,335,527 578,355,286 579,525,359 598,441,211 6,906,451,842

Petitioner's Confidential Exhibit No. 20-S2 (Redactt.. of 887


Northern Indiana Public Service Co1 Revenues: Large Industrial 2018 and 2019 Billing Determinant,


Forecasted kWh by Custt 724 Customer 2 1,000,000 975,000 875,990 951,830 933,050 909,860 979,700 875,910 788,610 899,190 1,000,000 1,000,000 11,189,140

2 724 Customer 4 0 0 0 0 0 0 0 0 0 0 0 0 0 3 724 Customer 5 3,600,000 4,200,000 4,200,000 4,200,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 4,000,000 4,000,000 3,900,000 53,100,000 4 724 Customer 6 2,000,000 2,100,000 2,100,000 2,500,000 2,500,000 2,700,000 3,200,000 3,200,000 3,000,000 2,500,000 2,100,000 2,000,000 29,900,000 5 724 Customer 7 3,000,000 2,940,000 2,760,000 2,710,000 2,560,000 2,440,000 2,390,000 2,560,000 2,210,000 2,720,000 2,530,000 2,560,000 31,380,000 6 724 Customer 24 334,800 302,400 334,800 324,000 334,800 324,000 334,800 334,800 324,000 334,800 324,000 334,800 3,942,000 7 726 Customer 1 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 40,800,000 8 732 Customer 8 2,750,000 2,750,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 2,750,000 2,750,000 2,250,000 34,250,000 9 732 Customer 9 64,328,920 60,553,077 55,736,099 62,980,654 70,936,210 59,059,235 69,630,278 69,010,439 70,311,332 66,533,158 68,626,401 68,045,000 785,750,802

10 732 Customer 10 9,507,591 12,763,928 10,074,947 9,088,196 9,707,384 3,356,888 2,938,626 9,344,247 10,950,492 11,969,988 13,979,688 15,141,516 118,823,492 11 732 Customer 11 35,682,242 40,736,622 39,415,194 35,097,537 24,139,060 26,823,469 21,537,300 14,407,668 16,665,419 21,680,653 20,373,494 28,594,248 325,152,905 12 732 Customer 12 3,379,425 3,161,397 3,379,425 3,270,411 3,379,425 3,270,411 3,379,425 3,379,425 3,270,411 3,379,425 3,270,411 3,379,425 39,899,016 13 732 Customer 13 1,854,662 1,660,813 1,754,662 1,707,738 1,954,662 1,707,738 1,754,662 1,754,662 1,707,738 1,754,662 1,607,738 1,654,662 20,874,400 14 732 Customer 14 33,813,871 33,137,243 31,106,052 30,102,820 31,106,052 30,102,820 31,106,052 31,106,052 30,102,820 31,106,052 30,102,820 33,813,871 376,706,525 15 732 Customer 15 1,636,800 1,623,600 1,867,800 1,828,200 1,683,000 1,716,000 1,914,000 1,887,600 1,920,600 1,973,400 1,684,498 1,689,077 21,424,575 16 732 Customer 16 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 33,000,000 17 732 Customer 17 8,175,000 9,173,000 9,241,000 9,309,000 9,240,000 9,140,000 7,426,000 8,318,000 8,235,000 8,006,000 7,559,000 7,755,000 101,577,000 18 733 Customer 3 7,442,400 7,501,200 7,879,200 7,576,800 7,921,200 7,400,400 7,375,200 7,602,000 7,484,400 7,618,800 8,579,517 7,747,093 92,128,210 19 733 Customer 18 118,598,200 110,946,704 118,053,703 114,498,059 119,054,141 115,297,090 118,930,440 118,881,243 114,380,843 117,026,265 113,922,901 118,231,866 1,397,821,456 20 733 Customer 19 13,156,000 12,366,000 12,400,000 12,376,000 12,490,000 12,427,000 12,943,000 12,507,900 12,176,000 12,186,000 12,693,000 12,119,000 149,839,900 21 733 Customer 20 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 4,256,916 51,082,992 22 733 Customer 21 14,047,032 12,925,248 14,205,336 13,787,952 14,172,744 13,862,448 14,114,544 14,158,776 13,813,560 14,070,312 13,832,184 14,165,760 167,155,896 23 733 Customer 22 7,000,000 7,200,000 8,000,000 7,800,000 7,500,000 7,400,000 8,000,000 7,400,000 7,700,000 8,600,000 7,800,000 6,400,000 90,800,000 24 733 Customer 23 76,049,893 68,484,978 73,898,294 59,963,710 58,333,225 60,919,873 55,586,575 53,515,125 62,512,616 61,832,768 68,316,689 68,144,589 767,558,333 25 734 Customer 25 172,749,092 167,301,685 182,605,467 169,388,754 183,173,411 179,567,752 183,979,309 178,973,573 184,374,770 187,006,897 184,066,103 189,108,387 2,162,295,201 26 Total Lg Industrial kWh 590,512,844 573,209,810 593,294,885 562,868,578 579,525,281 556,831,899 565,926,827 557,624,336 570,335,527 578,355,286 579,525,359 598,441,211 6,906,451,842

27 Summa~By: Rate 28 724 9,934,800 10,517,400 10,270,790 10,685,830 11,327,850 11,373,860 11,904,500 11,970,710 11,322,610 10,453,990 9,954,000 9,794,800 129,511,140 29 726 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 40,800,000 30 732 163,878,511 168,309,680 158,325,179 159,134,556 157,895,794 140,926,560 145,436,343 144,958,093 148,913,812 151,903,338 152,704,049 165,072,799 1,857,458,716 31 733 240,550,441 223,681,045 238,693,449 220,259,437 223,728,226 221,563,726 221,206,675 218,321,960 222,324,335 225,591,061 229,401,207 231,065,224 2,716,386,786 32 734 172,749,092 167,301,685 182,605,467 169,388,754 183,173,411 179,567,752 183,979,309 178,973,573 184,374,770 187,006,897 184,066,103 189,108,387 2,162,295,201 33 Total Lg Industrial kWh 590,512,844 573,209,810 593,294,885 562,868,578 579,525,281 556,831,899 565,926,827 557,624,336 570,335,527 578,355,286 579,525,359 598,441,211 6,906,451,842


Northern Indiana Public Service Company LLC Revenues: Large Industrial Margin

Backup and Maintenance (BUM) Historical Margin* for Large Industrial customers

Line

No. Year Amount

1 2013 $ 3,401,549 2 2014 2,757,881 3 2015 2,573,529 4 2016 2,011,861 5 2017 4,589,666 6 5 Year Average $ 3,066,897 7 Budget 3,000,000 [.9] 8 Variance 66,897

Workpaper FP 1 Page [.9b]

Note: MARGIN includes Back-up Energy Adder, Backup Demand Charge, Maintenance Energy Charge, and

Maintenance Demand Charge


Northern Indiana Public Service Company LLC Tracker Budget December 31, 2017, 2018 and 2019


EERM Tracker Revenue Account 2 TDISC Expense Tracker Revenue Account 3 FMCA Filing Revenue Account 4 RTO Revenue Account 5 NIPSCO Electric Expense Tracker Revenue Account 6 ECR Capital Tracker Revenue Account 7 FMC Capital Tracker Revenue Account 8 TDSIC Electric Capital Tracker Revenue Account 9 MVP NIPSCO Revenue Account 10 DSM Lost Margin Recovery Revenue Account 11 NIPSCO Electric Capital Tracker Revenue Account

12 Total Tracker Revenue Account

GAAP Total Customer NIPSCO Electric AFP Final FY2018 TotalYear

$ 21,354,322 3,304,262 4,593,652

26,224,892 $ 55,477,127

20,708,416 2,943,019

19,984,875 65,492,914 16,158,929

$ 125,288,154

.$ 180,765,281 [.5]

GAAP

Workpaper FP 1

Page [.10]

Total Customer NIPSCO Electric AFP Final FY2019 TotalYear

$ 22,173,478 7,928,803

11,249,631 30,640,592

$ 71,992,504 19,082,152 11,756,587 30,188,748 71,475,879 21,139,310

$ 153,642,675

$ 225,635,179 [.Sa]

Northern Indiana Public Service Company LLC Revenues: Public Authorities



1 Customer Charge Rate 823/623 Rate 841/641

4 Rate 650 5 Rate 660 6 Energy Charge

7 Rate 823/623 3,988 2,521 974 9,772 1,038 Rate 841/641 129,675 120,087 158,453 113,949 116,759

9 Demand Charge 10 Rate 823/623

11 Block 1 529 391 133 915 430 12 Block 2 3,884 3,083 505 8,652 3,540 13 IURT

14 Rate 823/623 3 1 2 2 3 15 Rate 841/641 59 18 92 19 79 16 Misc

17 Rate 650 35 32 33 32 29 18 Rate660 123 116 120 120 106 19 Total Public Auth. Margin _$_ 138,297 $ 1_26,247 $ 160,3_13_$ __ 133,460 $ 121,984 $

20 Public Authorities Summary 21 Rate 823/623 8,405 5,995 1,614 19,341 5,010 22 Rate 841/641 129,734 120,105 158,545 113,967 116,838

23 Rate 650 35 32 33 32 29 24 Rate 660 123 116 120 120 106 25 Total Public Auth. 138,297 _ 126,247 160,313 133,460 121,984

July

6,628 102,424

468 6,769

6 72

32 117


Workpaper FP 1 Page [.11


652 1,411 4,662 2,914 4,215 5,355 44,128 116,024 109,428 106,084 100,812 92,018 120,332 1,386,045

422 493 468 463 495 557 5,764 3,541 3,757 5,507 4,474 5,328 3,626 52,666

3 2 0 3 3 6 34 98 62 9 63 52 86 708

32 35 33 33 32 33 390 117 116 119 124 124 125 1,429

116,515_$ __ 120,890 $ 115,303 $ 116,881 $ 108,887 $ 102,268 $ 130,120 $ 1,491,163_[.Sj

13,870 4,618 5,662 10,637 7,854 10,041 9,543 102,591 102,496 116,122 109,490 106,093 100,876 92,070 120,418 1,386,753

32 32 35 33 33 32 33 390 117 117 116 119 124 124 125 1,429

116,515 120,890 115,303 116,881 108,887 102,268 130,120 1,491,163

Northern Indiana Public Service Compan

Revenues: Public Authorities 2018 and 2019 Pricing Model Excerpt

2019 line Descrietion January February March April May June

1 Customer Charge

Rate 823/623

3 Rate 841/641 4 Rate 650

5 Rate 660

Energy Charge

Rate 823/623 4,200 2,521 974 9,772 1,038 8 Rate 841/641 132,559 120,087 158,453 113,949 116,759

Demand Charge

10 Rate 823/623 11 Block 1 529 391 133 915 430 12 Block 2 3,884 3,083 505 8,652 3,540 13 IURT 14 Rate 823/623 5 2 2 4 4 15 Rate 841/641 80 39 120 43 102 16 Misc 17 Rate 650 35 32 33 32 29 18 Rate660 123 116 120 120 106 19 Total Public Auth. Margin $_ 141,415 $ _ 126,270 $ 1_60,342 $ 133,486 $ 122,007 $


21 Rate 823/623 8,618 5,996 1,615 19,343 5,011

22 Rate 841/641 132,639 120,126 158,574 113,991 116,860

23 Rate 650 35 32 33 32 29

24 Rate 660 123 116 120 120 106 25 Total Public Auth. 141,415 126,270 160,342 133,486 122,007

--

6,628 102,424

468 6,769

7 91

32 117

116,535

13,872 102,514

32 117

116,535

July


Workpaper FP 1

Page [.11


652 1,411 4,662 3,283 4,537 5,764 45,441

116,024 109,428 106,084 107,881 96,147 125,731 1,405,524

422 493 468 463 495 557 5,764 3,541 3,757 5,507 4,474 5,328 3,626 52,666

3 2 1 3 4 7 44 108 78 16 56 65 104 901

32 35 33 33 32 33 390 117 116 119 124 124 125 1,429

$ __ _1_20,900 $ 115,320 $ 116,889____1________!1,318 $ 106,732 $ 135,947 $ 1,512,159 [.Sa]

4,619 5,662 10,638 8,223 10,364 9,954 103,914

116,131 109,507 106,100 107,938 96,212 125,835 1,406,426

32 35 33 33 32 33 390 117 116 119 124 124 125 1,429

120,900 115,320 116,889 116,318 10623__2___ 135,947 1,512,159


Workpaper FP 1

Page [.lla] Northern Indiana Public Service Company LLC Revenues: Public Authorities Margin 2018 and 2019 Billing Determinants


1 Customer Charge

2 Rate 823/623 2 1 0 5 1 2 2 2 2 2 2 2 3 Rate 841/641 458 459 460 455 458 458 459 458 458 458 458 457 4 Rate 650 2 2 2 2 2 2 2 2 2 2 2 2 5 Rate 660 6 Energy Charge

7 Rate 823/623 91,825 55,111 21,301 213,642 22,687 144,902 14,251 30,845 101,931 63,702 92,146 117,073 969,416 Rate 841/641 1,813,743 1,643,090 2,168,038 1,559,105 1,597,549 1,401,412 1,587,495 1,497,254 1,451,491 1,379,367 1,259,043 1,646,447 19,004,035

Demand Charge

10 Rate 823/623 11 Block 1 22 16 6 38 18 20 18 21 20 19 21 23 241 12 Block 2 356 283 46 793 324 620 325 344 505 410 488 332 4,827 13 Misc 14 Rate 650 1,245 954 816 846 615 727 638 659 695 742 949 1,339 10,225 15 Rate660 2,001 1,551 1,261 1,437 962 1,268 927 884 1,107 1,263 1,659 2,005 16,324


17 Total Public Auth. kWh 1,908,814 1,700,706 2,191,416 1,775,030 1,621,813 1,548,309 1,603,311 1,529,642 1,555,224 1,445,074 1,353,797 1,766,863 20,000,000

18 Public Authorities Customer Summary

19 Rate 823/623 2 1 0 20 Rate 841/641 458 459 460 455 458 458 459 458 458 458 458 457

21 Rate 650 2 2 2 2 2 2 2 2 2 2 2 2 22 Rate 660


24 Public Authorities kWh Summary 25 Rate 823/623 1,245 954 816 846 615 727 638 659 695 742 949 1,339 10,225 26 Rate 841/641 2,001 1,551 1,261 1,437 962 1,268 927 884 1,107 1,263 1,659 2,005 16,324

27 Rate 650

28 Rate 660 2 1 0 5 29 Total Public Auth. kWh 3,248 2,50_6 ___ 2,078 ___ 2,288 ___ 1,578 ___ 1,997 1,566 1,545 1,804 2,007 2,610 3,346 26,_549


Workpaper FP 1

Page [.lla] Northern Indiana Public Service Compan



2019 Line Descrietion January February March Aeril May June July August September October November December 2019 Total

Customer Charge Rate 823/623 2 1 0 5 1 2 2

3 Rate 841/641 458 459 460 455 458 458 459 458 458 458 458 457 4 Rate 650 2 2 2 2 2 2 2 2

Rate 660

Energy Charge Rate 823/623 91,825 55,111 21,301 213,642 22,687 144,902 14,251 30,845 101,931 63,702 92,146 117,073 969,416

8 Rate 841/641 1,813,743 1,643,090 2,168,038 1,559,105 1,597,549 1,401,412 1,587,495 1,497,254 1,451,491 1,379,367 1,259,043 1,646,447 19,004,035 9 Demand Charge

10 Rate 823/623 11 Block 1 22 16 6 38 18 20 18 21 20 19 21 23 241 12 Block 2 356 283 46 793 324 620 325 344 505 410 488 332 4,827 13 Misc 14 Rate 650 1,245 954 816 846 615 727 638 659 695 742 949 1,339 10,225 15 Rate660 2,001 1,551 1,261 1,437 962 1,268 927 884 1,107 1,263 1,659 2,005 16,324


17 Total Public Auth. kWh 1,908,814 1,700,706 2,191,416 1,775,030 1,621,813 1,548,309 1,603,311 1,529,642 1,555,224 1,445,074 1,353,797 1,766,863 20,000,000

18 Public Authorities Customer Sun 19 Rate 823/623 2 1 0 5 1 2 2 20 Rate 841/641 458 459 460 455 458 458 459 458 458 458 458 457

21 Rate 650 2 2 2 2 2 2 2 2 2 2 2 22 Rate 660 23 Total Public Auth. Customers 462 462 462 462 462 462 462 462 462 462 462 462

24 Public Authorities kWh Summar 25 Rate 823/623 1,245 954 816 846 615 727 638 659 695 742 949 1,339 10,225 26 Rate 841/641 2,001 1,551 1,261 1,437 962 1,268 927 884 1,107 1,263 1,659 2,005 16,324

27 Rate 650

28 Rate 660 2 1 0 5 29 Total Public Auth. kWh 3,248 2,5_0_6 ___ 2,078 ___ 2,288 1,578 1,997 1,566 1,545 1,804 ____ 2,007 ____ 2,610 _ ____i,_346 __ .2§,_549

Petitioner's Confidential Exhibit No. 20-S2 (Redact1.. of 887

Workpaper FP 1

Page [,12]

Northern Indiana Public Service Company LLC Revenues: Railroads and Lighting Margin 2018 and 2019 Pricing Model Excerpt

2018 line Description January February March Aeril Ma;t June July August September October November December 2018 Total

1 Customer Charge 2 Rate 844/644 - RR

3 Rate 650 - Lighting


Block 1 23,428 20,487 19,298 17,699 16,556 16,933 18,587 17,875 16,947 16,676 17,223 20,471 222,180

Block 2 Load Factor 667 718 658 662 551 525 581 564 509 570 678 571 7,252

9 Rate 650 - lighting 643,740 600,648 624,350 617,542 550,946 606,866 609,405 614,693 616,001 637,775 636,091 642,475 7,400,533

10 Demand Charge

11 Rate 844/644 - RR 111,843 120,399 110,435 111,080 92,369 87,982 97,466 94,532 85,378 95,577 113,701 95,697 1,216,459 12 IURT

13 Rate 844/644- RR 75 19 88 18 78 74 111 69 10 73 64 112 791 14 Total RR & lighting Margin $_ 779,752 $ _ 742,271 $ 754,830 $ 747,002 $ 660,499_ $ 712,380 $ __ 726,149 $ -- 727,733 $ 718,845 $ 750,670 $ 767,756 $ 759,327 $ _ ____!l._El47,215

15 Railroads & Lighting Summary 16 Rate 844/644 - RR 136,013 141,623 130,479 129,460 109,554 105,514 116,744 113,040 102,843 112,895 131,666 116,851 1,446,682 [.S]

17 Rate 650 - Lighting 643,740 600,648 624,350 617,542 550,946 606,866 609,405 614,693 616,001 637,775 636,091 642,475 7,400,533 [.SJ 18 Total RR & Lighting Margin ________I7_9_,_ 7 5 2 742,271 754,830 747,002 660,499 712,380 726,149 727J]'3__ 718,845 ___ 7_50,670 767,756 _759,327 8,847,_215

Northern Indiana Public Seivice Compan Revenues: Railroads and Lighting Margir



Customer Charge Rate 844/644 - RR

3 Rate 650 - lighting


Block 1 23,428 20,487 19,298 17,699 16,556 7 Block 2 8 Load Factor 667 718 658 662 551

Rate 650 - Lighting 644,457 601,318 625,047 618,232 551,562 10 Demand Charge

11 Rate 844/644 - RR 111,843 120,399 110,435 111,080 92,369 12 IURT

13 Rate 844/644- RR 102 43 115 42 100 14 Total RR & lighting Margin $ 780,496 $ 742,964 $ 755,553 $ 747,715 $ 661,137 $

15 Railroads & Lighting Summa11 16 Rate 844/644 - RR 136,039 141,646 130,507 129,483 109,576

17 Rate 650 - Lighting 644,457 601,318 625,047 618,232 551,562 18 Total RR & Lighting Margin 780,496 ___ 742,964 755,553 747,715 661,137

July

16,933

525 607,545

87,982

93 713,078 $

105,533

607,545


Workpaper FP 1 Page (.12(


18,587 17,875 16,947 21,289 21,987 26,134 237,220

581 564 509 570 678 571 7,252 610,086 615,380 616,689 638,486 636,800 643,191 7,408,793

97,466 94,532 85,378 95,577 113,701 95,697 1,216,459

121 88 18 65 80 135 1,001 726,841 $ 728,438 $ 719,540 $ 755,987 $ 773,246 $ 765,728 $ 8,870,725

116,755 113,058 102,851 117,500 136,446 122,537 1,461,932 [.Sa]

610,086 615,380 616,689 638,486 636,800 643,191 7,408,793 [.Sa] 713,_0_7_8 ___ 726,841 ___ 7_28,438 719,540 755,987 773,246 765,728 8,870,725


Revenues: Railroads and Lighting 2018 and 2019 Billing Determinants

2018 Line Description January February March April May

1 Customer Charge

Rate 844/644 - RR 1 1 1 1 Rate 650 - lighting 280 280 280 280 280


Block 1 2,214,370 1,936,370 1,824,000 1,672,844 1,564,846

Block 2 Load Factor

Rate 650 - lighting 6,104,391 5,165,160 5,165,160 4,482,300 4,130,609 10 Demand Charge

11 Rate 844/644 - RR 6,638 7,145 6,554 6,592 5,482

12 Total RR & lighting Customers 281 281 281 281 281


14 Railroads & Lighting Customer Summary 15 Rate 844/644- RR

16 Rate 650 - Lighting 280 280 280 280 280 17 Total RR & Lighting 281 281 281 281 281

18 Railroads & Lighting kWh Summary

19 Rate 844/644 - RR 2,221,007 1,943,516 1,830,554 1,679,437 1,570,327

20 Rate 650 - lighting 6,104,391 5,165,160 5,165,160 4,482,300 4,130,609 21 Total RR & Lighting __ 8,325,398 7,lO_!l,675 6,995, 7_~61, 737_ 5,700,937

June July

280

1,600,505

3,709,981

5,221

281

5,310,486

280 281

1,605,726

3,709,981 5,315,707




280 280 280 280 280 280

1,756,793 1,689,534 '1,601,757 1,576,174 1,627,900 1,934,908 21,000,000

4,012,745 4,404,383 4,805,569 5,509,622 5,801,412 6,179,905 59,471,236

5,784 5,610 5,067 5,672 6,748 5,679 72,193

281 281 281 281 281 281

5,769,538 6,093,917 6,407,325 7,085,795 7,429,312 8,114,813 80,471,236

280 280 280 280 280 280 281 281 281 281 281 281

1,762,577 1,695,144 1,606,824 1,581,846 1,634,648 1,940,587 21,072,193

4,012,745 4,404,383 4,805,569 5,509,622 5,801,412 6,179,905 59,471,236 5,775,323 6,099,~~ 6,412,392 _________2,()91,46 7 7,436,060 8,120,492 80,543,429


Workpaper FP 1 Page [.12a)

Northern Indiana Public Service Com pan Revenues: Railroads and Lighting 2018 and 2019 Billing Determinants


1 Customer Charge Rate 844/644- RR 1 1

3 Rate 650 - Lighting 280 280 280 280 280 280 280 280 280 280 280 280

4 Energy Charge 5 Rate 844/644 - RR

Block 1 2,214,370 1,936,370 1,824,000 1,672,844 1,564,846 1,600,505 1,756,793 1,689,534 1,601,757 1,576,174 1,627,900 1,934,908 21,000,000 7 Block 2

8 Load Factor

9 Rate 650 - Lighting 5,880,231 4,975,489 4,975,489 4,317,705 3,978,929 3,573,747 3,865,393 4,242,649 4,629,103 5,307,302 5,588,378 5,952,972 57,287,388 10 Demand Charge

11 Rate 844/644 - RR 6,638 7,145 6,554 6,592 5,482 5,221 5,784 5,610 5,067 5,672 6,748 5,679 72,193

12 Total RR & Lighting Customers 281 281 281 281 281 281 281 281 281 281 281 281

13 Total RR & Lighting kWh 8,094,600 6,911,860 6,799,490 5,990,550 5,543,774 5,174,251 5,622,186 5,932,183 6,230,860 6,883,476 7,216,278 7,887,880 78,287,388

14 Railroads & Lighting Custome 15 Rate 844/644 - RR

16 Rate 650 - Lighting 280 280 280 280 280 280 280 280 280 280 280 280 17 Total RR & lighting 281 281 281 281 281 281 281 281 281 281 281 281

18 Railroads & Lighting kWh Sun

19 Rate 844/644 - RR 2,221,007 1,943,516 1,830,554 1,679,437 1,570,327 1,605,726 1,762,577 1,695,144 1,606,824 1,581,846 1,634,648 1,940,587 21,072,193

20 Rate 650 - Lighting 5,880,231 4,975,489 4,975,489 4,317,705 3,978,929 3,573,747 3,865,393 4,242,649 4,629,103 5,307,302 5,588,378 5,952,972 57,287,388 21 Total RR & Lighting __ 8,101,238 6,919,005 6,806,044 5,997,142 5,549,256 5,179,473 -- 5,627,970 5,937,79_3_ 6,235,927 _ 6,889,148 7,223,0_2_6__ 7,893,559 ~,582

Northern Indiana Public Service Company LLC Revenues: Interdepartmental 2018 and 2019 Pricing Model Excerpt

2018 line Description January February March April May June

1 Interdepartmental 2 Customers 0 0 0 0 0 0 3 kWh 1,426,799 423,208 1,748,929 2,875,241 6,541,877 5,645,561 4 Margin $ 124,821 $ 37,024 $ 153,002 $ 251,535 $ 572,303 $ 493,891

5 Interdepartmental COGS/kWh $0,029287 $0,028742 $0.029888 $0.028383 $0.029407 $0.029236 6 Interdepartmental Margin Rate $0.087483 $0,087483 $0.087483 $0.087483 $0.087483 $0,087483

7 LNG kWh 0 0 0 1,162,700 5,585,580 4,619,160 8 Non-LNG kWh 1,426,799 423,208 1,748,929 1,712,541 956,297 1,026,401

9 LNG Margin $ $ $ $ 101,716 $ 488,643 $ 404,098 10 LNG COGS 33,001 164,255 135,047 11 LNG Revenue $ $ $ $ 134,718 $ 652,898 $ 539,145

12 Non-LNG Margin $ 124,821 $ 37,024 $ 153,002 $ 149,818 $ 83,660 $ 89,793 13 Non-LNG COGS 41,787 12,164 52,273 48,608 28,122 30,008 14 Non-LNG Revenue $ 166,607 $ 49,187 $ 205,274 $ 198,426 $ 111,782 $ 119,801

15 Total Interdepartmental Margin $ 124,821 $ 37,024 $ 153,002 $ 251,535 $ 572,303 $ 493,891 16 Total Interdepartmental COGS 41,787 12,164 52,273 81,609 192,377 165,055 17 Total Interdepartmental Revenue $ 166,607 $ 49,187 $ 205,274 $ 333,144 $ 764,680 $ 658,945

Petitioner's Confidential Exhibit No. 20-S2 (Redach_ of 887



0 0 0 0 0 0 0 806,867 1,593,724 1,061,857 1,221,623 1,120,838 1,067,996 25,534,520

$ 70,587 $ 139,424 $ 92,894 $ 106,871 $ 98,054 $ 93,431 $ 2,233,836

$0,031021 $0.029079 $0,026887 $0.028729 $0,028904 $0.031278 $0.087483 $0,087483 $0.087483 $0,087483 $0.087483 $0.087483

0 0 0 0 0 0 11,367,440 806,867 1,593,724 1,061,857 1,221,623 1,120,838 1,067,996 14,167,080

$ $ $ $ $ $ $ 994,458 332,303

$ $ $ $ $ $ $ 1,326,761

$ 70,587 $ 139,424 $ 92,894 $ 106,871 $ 98,054 $ 93,431 $ 1,239,379 25,030 46,343 28,550 35,096 32,397 33,405 413,782

$ 95,617 $ 185,767 $ 121,444 $ 141,967 $ 130,451 $ 126,837 $ 1,653,160

$ 70,587 $ 139,424 $ 92,894 $ 106,871 $ 98,054 $ 93,431 $ 2,233,836 (.5) 25,030 46,343 28,550 35,096 32,397 33,405 746,084 (.5]

$ 95,617 $ 185,767 $ 121,444 $ 141,967 $ 130,451 $ 126,837 $ _2,979,921 [.SJ

Northern Indiana Public Service Company LLC Revenues: Interdepartmental 2018 and 2019 Pricing Model Excerpt

2019 line Description January February March April May

1 Interdepartmental 2 Customers 0 0 0 0 0 3 kWh 1,426,799 423,208 1,748,929 2,875,241 6,541,877 4 Margin $ 124,821 $ 37,024 $ 153,002 $ 251,535 $ 572,303

5 Interdepartmental COGS/kWh $0.030357 $0.029559 $0,030393 $0,028892 $0.029451 6 Interdepartmental Margin.Rate $0.087483 $0.087483 $0,087483 $0,087483 $0.087483

7 LNG kWh 0 0 0 1,162,700 5,585,580 8 Non-LNG kWh 1,426,799 423,208 1,748,929 1,712,541 956,297

9 LNG Margin $ $ $ $ 101,716 $ 488,643 10 LNG COGS 33,592 164,499 11 LNG Revenue $ $ $ $ 135,309 $ 653,142

12 Non-LNG Margin $ 124,821 $ 37,024 $ 153,002 $ 149,818 $ 83,660 13 Non-LNG COGS 43,313 12,510 53,155 49,478 28,163 14 Non-LNG Revenue $ 168,134 $ 49,533 $ 206,157 $ 199,296 $ . 111,823

15 Total Interdepartmental Margin $ 124,821 $ 37,024 $ 153,002 $ 251,535 $ 572,303 16 Total Interdepartmental COGS 43,313 12,510 53,155 83,070 192,662 17 Total Interdepartmental Revenue $168,134 $49,533 $206,157 $334,605 $764,965

June

0 5,645,561

$ 493,891

$0.029339 $0.087483

4,619,160 1,026,401

$ 404,098 135,520

$ 539,618

$ 89,793 30 113

$ 119,906

$ 493,891 165,634


Workpaper FP 1 Page [,13]


0 0 0 0 0 0 806,867 1,593,724 1,061,857 1,221,623 1,120,838 1,067,996 25,534,520

$ 70,587 $ 139,424 $ 92,894 $ 106,871 $ 98,054 $ 93,431 $ 2,233,836

$0.031373 $0.029324 $0.026898 $0.026803 $0.028624 $0,031431 $0.087483 $0.087483 $0.087483 $0.087483 $0.087483 $0,087483

0 0 0 0 0 0 11,367,440 806,867 1,593,724 1,061,857 1,221,623 1,120,838 1,067,996 14,167,080

$ $ $ $ $ $ $ 994,458 333,611

$ $ $ $ $ $ $ 1,328,069

$ 70,587 $ 139,424 $ 92,894 $ 106,871 $ 98,054 $ 93,431 $ 1,239,379 25,314 46,735 28,561 32,743 32,083 33,568 415,738

$ 95,901 $ 186,159 $ 121,456 $ 139,614 $ 130,138 $ 127,000 $ 1,655,117

$ 70,587 $ 139,424 $ 92,894 $ 106,871 $ 98,054 $ 93,431 $ 2,233,836 [.Sa] 25,314 46,735 28,561 32,743 32,083 33,568 749,349 [.Sa]

$6~ $95,9Q1_______1186, 159 ____!g1 ,456 $139_&14 $130,138 $127,000 $ 2,983,185 [.Sal




Workpaper FP 1A-17 Page [.1]

This proforma adjustment increases the twelve months ended December 31, 2017 fuel cost to normalize weather.

Line

No.

Retail Sales Fuel Cost by Rates

Description

A

2 Total Retail Sales Fuel Cost - Rate 711

3 Total Retail Sales Fuel Cost- Rate 721



6 Total Retail Sales Fuel Cost- Rate 726

7 Increase in the Twelve Months Ended December 31, 2017 Fuel Cost

Adjustments

B

$

FP 1A-17 $

Page

Amount Reference

C D

1,159,642 [.2]

288,654 [2]

140,434 (2]

89,007 [.2]

107,154 [.2J

1,784,892 [.2]

Northern Indiana Public Service Company LLC 12 Months Ended December 31, 2017 WEATHER NORMALIZED KWH/REVENUE/FUEL COST


Line No. Rate Class Energr Charge

1 711 1 $ 0.106764 2 711 3 $ 0.106764 3 721 4 $ 0.129280 4 723 4 $ 0.077067 5 724 4 $ 0.061953 6 724 5 $ 0.061953 7 726 4 $ 0.038622 8 726 5 $ 0.038622

9 Average Cost of Fuel

KWH Adjustment By Rate Line Rate 711 No Class 1

1 January 2 February 3 March 4 April -5 May -6 June (8,756,203) 7 July (4,381,166) 8 August 21,267,222 9 September 30,271,386

10 October 11 November 12 December -13 Annual 38,401,240

Base Revenue By Rate

711 3

---

(5,706) (3,387) 14,653 23,645

-29,204

KWH Adjusted X Energy Charge Adjusted Line Rate 711 711 No Class 1 3

1 January 2 February 3 March 4 April - -5 May -6 June (927,169) (604) 7 July (463,909) (359) 8 August 2,251,924 1,552 9 September 3,205,349 2,504

10 October 11 November -12 December -13 4,066,196 3,092

Average Fuel Cost By Rate

[.4] [.4]

l 4] [.4] [.4j [.4] [4] [,4}

$ 0.030175

721 4

----

(1,442,967) (704,677)

4,228,665 7,484,953

--

9,565,974

721 4

----

(185,281) (90,483) 542,974 961,091

--

1,228,301

KWH Adjusted X Average Cost of Fuel Charge Adjusted Line Rate 711 711 721 No Class 1 3 4

1 January -2 February - -3 March -4 April - - -5 May -6 June (264,219) (172) (43,542) 7 July (132,202) (102) (21,264) 8 August 641,741 442 127,600 9 September 913,442 713 225,859

10 October -11 November -12 December - -13 1,158,761 881 288,654


Avg - Base Fuel EnerID'. Char!le Adiusted $ $ $ $ $ $ $ $

[.5]

(0.000877) $ 0.105887 (0.000877) $ 0.105887 (0.000877) $ 0.128403 (0.000877) $ 0.076190 (0.000877) $ 0.061076 (0.000877) $ 0.061076 (0.000877) $ 0.037745 (0.000877) $ 0.037745

Base Cost of Fue1l1l

723 4

----

(720,495) (320,465)

1,972,065 3,722,848

--

4,653,954

723 4

--

(54,895) (24,416) 150,252 283,644

--

354,585

723 4

-----

(21,741) (9,670) 59,507

112,337

--

140,434

724 4

724 4

724 4

---

(204,670) (122,364) 640,115

1,917,550 ---

2,230,632

--

(12,500) (7,474) 39,096

117,116 -

136,238

--

(6,176) (3,692) 19,316 57,862

-

67,310

$ 0.031052

724 5

(121,962) (42,858) 139,286 744,587

726 4

---

(812,170) (266,879) 813,955

3,079,187 ---

719,053 2,814,092

724 5

(7,449) (2,618) 8,507

45,476

43,917

724 5

(3,680) (1,293) 4,203

22,468

21,697

726 4

---

(30,655) (10,073) 30,723

116,224 ---

106,218

726 4

---

(24,507) (8,053) 24,561 92,915

-

84,916

726 5

(52,379) (96,091) 402,740 482,723

736,993

726 5

(1,977) (3,627) 15,201 18,220

27,818

726 5

--

(1,581) (2,900) 12,153 14,566

-22,239

Workpaper FP lA-17

Page [.2]

Total

--

(12,116,551) (5,937,888) 29,478,702 47,726,879

-59,151,141

[.3]

Total

---

(1,220,531) (602,958)

3,040,229 4,749,626

--

5,966,365

Total

---

(365,618) (179,176) 889,523

1,440,163 ---

1,784,892

----------------------------------------------- [.1] Margin By Rate Base Revenue less Average Fuel Cost

Line Rate 711 711 No Class 1 3 1 January -2 February 3 March 4 April 5 May 6 June (662,950) 7 July (331,707) 8 August 1,610,184 9 September 2,291,907

10 October -11 November 12 December 13 2,907,435

---

(432) (256)

1,109 1,790

2,211

721 4

---

(141,740) (69,219) 415,373 735,232

-939,646


723 4

----

(33,154) (14,746) 90,745

171,307

214,152

724 4

-(6,325) (3,781) 19,780 59,254

68,929

724 5

---

(3,769) (1,324) 4,304

23,008

22,219

726 4

-

-(6,148) (2,020) 6,162

23,309 -

21,303

726 5

---

(397) (727)

3,049 3,654

5,579

Total --

(854,913) (423,782)

2,150,706 3,309,463

-

4,181,474


Line Rate No. Class

Actual KWH January

2 February 3 March 4 April 5 May 6 June 7 July 8 August 9 September 10 October 11 November 12 December

711 1

314,286,192 258,362,673 231,939,486 223,091,374 193,919,857 287,925,637 366,786,920 360,715,160 297,142,847 263,136,683 229,294,401 254,476,105

711 3

291,522 239,244 227,394 207,397 180,923 249,645 316,635 298,234 264,054 264,575 283,330 267,420


721 4

115,863,076 108,686,385 101,898,881 102,055,297 93,685,327

118,035,707 127,242,033 130,066,513 122,997,463 112,184,610 107,599,450 106,893,400

723 4

86,180,525 82,002,086 79,603,287 80,095,767 76,573,396 93,210,205 96,116,467 96,520,908 95,590,892 87,819,707 79,539,582 76,167,005

724 4

44,770,194 43,261,612 42,400,381 44,295,207 42,574,956 51,070,197 51,454,406 49,890,630 52,885,373 49,309,677 45,875,177 43,396,805

724 5

13,539,786 12,805,220 12,134,969 11,967,893 11,665,266 14,210,663 14,316,579 13,406,691 15,023,615 14,396,710 14,056,016 12,472,831

726 4

29,768,903 29,216,270 29,089,958 30,191,925 28,966,407 35,300,053 37,679,053 34,991,469 37,023,316 33,356,579 30,218,666 28,284,126

726 5

20,965,252 19,115,410 19,753,626 19,122,206 19,908,198 22,151,782 24,368,668 23,236,592 22,630,690 21,195,526 19,367,898 18,455,124


Total

625,665,450 553,688,900 517,047,982 511,027,066 467,474,330 622,153,889 718,280,761 709,126,197 643,558,250 581,664,067 526,234,520 540,412,816

13 Annual 3,281,077,335 3,090,373 1,347,208,142 1,029,419,827 561,184,615 159,996,239 384,086,725 250,270,972 7,016,334,228

14 Normal KWH 15 January 314,286,192 291,522 115,863,076 86,180,525 44,770,194 13,539,786 29,768,903 20,965,252 625,665,450 16 February 258,362,673 239,244 108,686,385 82,002,086 43,261,612 12,805,220 29,216,270 19,115,410 553,688,900 17 March 231,939,486 227,394 101,898,881 79,603,287 42,400,381 12,134,969 29,089,958 19,753,626 517,047,982 18 April 223,091,374 207,397 102,055,297 80,095,767 44,295,207 11,967,893 30,191,925 19,122,206 511,027,066 19 May 193,919,857 180,923 93,685,327 76,573,396 42,574,956 11,665,266 28,966,407 19,908,198 467,474,330 20 June 279,169,434 243,939 116,592,740 92,489,710 50,865,527 14,088,701 34,487,883 22,099,403 610,037,338 21 July 362,405,754 313,248 126,537,356 95,796,002 51,332,042 14,273,721 37,412,174 24,272,577 712,342,873 22 August 381,982,382 312,887 134,295,178 98,492,973 50,530,745 13,545,977 35,805,424 23,639,332 738,604,899 23 September 327,414,233 287,699 130,482,416 99,313,740 54,802,923 15,768,202 40,102,503 23,113,413 691,285,129 24 October 263,136,683 264,575 112,184,610 87,819,707 49,309,677 14,396,710 33,356,579 21,195,526 581,664,067 25 November 229,294,401 283,330 107,599,450 79,539,582 45,875,177 14,056,016 30,218,666 19,367,898 526,234,520 26 December 254,476,105 267,420 106,893,400 76,167,005 43,396,805 12,472,831 28,284,126 18,455,124 540,412,816 27 Annual 3,319,478,574 3,119,577 1,356,774,116 1,034,073,781 563,415,247 160,715,292 386,900,817 251,007,965 7,075,485,369

28 Difference 29 January - - - - - -30 February - - - - - - - -31 March - - - - - - - - -32 April - - - - - - - - -33 May - - - - - - - - -34 June (8,756,203) (5,706) (1,442,967) (720,495) (204,670) (121,962) (812,170) (52,379) (12,116,551) 35 July (4,381,166) (3,387) (704,677) (320,465) (122,364) (42,858) (266,879) (96,091) (5,937,888) 36 August 21,267,222 14,653 4,228,665 1,972,065 640,115 139,286 813,955 402,740 29,478,702 37 September 30,271,386 23,645 7,484,953 3,722,848 1,917,550 744,587 3,079,187 482,723 47,726,879 38 October - - - - - - - -39 November - - - - - -40 December - - - - - - -41 Annual 38,401,240 29,204 9,565,974 4,653,954 2,230,632 719,053 2,814,092 736,993 59,151,141

---------------------------------------------[21







Current Tariff 2018

Non Spaceheating $ 0.106764 [.2] $ 0.129280 [.2] $ 0.077067 [.2]


$ 0.038622


NORTHERN IN DIANA PUBLIC SERVICE COMPANY LLC ACTUAL COST OF FUEL & PURCHASED POWER 12 Months Ended December 31, 2017

Line No. Month KWH (000) Fuel Cost($)

1 January 2017 1,428,878 40,051,469.00 2 February 2017 1,301,956 33,276,683.00 3 March 2017 1,352,981 39,616,638.00 4 April 2017 1,314,423 36,776,244.00 5 May 2017 1,301,271 53,060,587.41 6 June 2017 1,436,751 54,984,416.43 7 July 2017 1,550,089 47,113,351.72 8 August 2017 1,480,879 41,301,646.22 9 September 2017 1,415,448 43,684,991.00 10 October 2017 1,342,899 35,876,928.00 11 November 2017 1,288,217 36,381,861.36 12 December 2017 1,309,966 36,481,223.00 13 Total 16,523,758 A 498,606,039.14 B

B divided by A =


$/KWH $0.028030 $0.025559 $0.029281 $0.027979 $0.040776 $0.038270 $0.030394 $0.027890 $0.030863 $0.026716 $0.028242 $0.027849

$0.030175 [.2]


Northern Indiana Public Service Company LLC Pro forma Adjustment to Fuel Cost


Workpaper FP 1B-17

Page [.1]

This proforma adjustment decreases the twelve months ended December 31, 2017 fuel cost for large customer rate migration in order to match migrations included in the budget for the twelve months ending December 31, 2018 or December 31, 2019.

Line

No.

Retail Sales Fuel Cost by Rate 2 Rate 724 3 Rate 726 4 Rate 732 5 Rate 733

Description

A

6 Decrease in the Twelve Months Ended December 31, 2017 Fuel Cost

Adjustment

B

FP 1B-17

Page

Amount Reference

C D

$ (1,238,876) , 869,615 153,540 211,013

$ (4,707)


Northern Indiana Public Service Company LLC Workpaper FP 18-17 Large customer Migration Pro-Forma Adjustment - Total customer Summary Page{.2] Historic Test Year 1/1/17 - 12/31/17

Customer Billing Billing Energy Demand Energy Charge Service APPENDIX B - APPENDIX C- APPENDIX D - APPENDIX F - APPENDIX G - APPENDIX I - APPENDIXJ -

Line No. Rate Count De:

nd (kWH) Charge($) ($) Discount($)

Trackers{$) FAC RTO ECRM RA DSM FMC TOSIC Revenue($) F,el ($) Margin{$)

(A) (BJ lcJ (DJ (E) IF) (G) (HJ (I) (J) (Kl (L) (Ml (NJ (OJ (P) (Q) --(-R)

(l+J+K+L+M+N+O) {E+F+G+H} (P-Q) NET MIGRATION (IN· OUT)

(Line 8-Line 14) 724 -3 (70,106) (38,734,860) ($853,871) ($2,441,601) $50,476 ($408,779) ($29,651) ($45,927) ($231,676) ($72,992) ($25,333) $3S3 ($3,553) ($3,653,776) ($1,238,876) ($2,414,900) (line 9-Line 15) 726 1 44,816 27,185,220 $1,081,830 $1,049,948 ($40,335) $292,960 $19,996 $33,719 $158,255 $52,988 $24,686 ($237) $3,553 $2,384,403 $869,615 $1,514,787 (Line 10-Line 16) 732 1 11,268 4,861,640 $114,258 $203,212 $0 $48,753 $4,064 $5,139 $30,905 $8,420 $272 1$49) $0 $366,222 $153,540 $212,681 (Line 11-Line 17) 733 1 14,022 6,6881000 ~219!859 $263,975 $0 $67,067 $5,591 $7,069 $42,516 $11,584 $375 j$67) $0 $550,902 $211,013 $339,889

ALL RATES 0 0 0 $562,076 ($924,466) $10,141 $0 $0 $0 $0 $0 $0 $0 $0 {$352,249) 1$4,707) ($347,542)

MIGRATING IN 8 724 0 0 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 9 726 1 44,816 27,185,220 $1,081,830 $1,049,948 ($40,335) $292,960 $19,996 $33,719 $158,255 $52,988 $24,686 ($237) $3,553 $2,384,403 $869,615 I $1,514,787 10 732 1 11,268 4,861,640 $114,258 $203,212 $0 $48,753 $4,064 $5,139 $30,905 $8,420 $272 ($49) $0 $366,222 $153,540 $212,681 11 733 1 14,022 6,688,000 $219,8S9 $263,975 $0 $67,067 $5,591 $7,069 $42,516 $11,584 $375 j$67) $0 $550,902 $211,013 $339,889 12 ALL RATES 3 70,106 38,734,860 $1,415,947 $1,517,135 j$40,335} $408,779 $29,651 $45,927 $231,676 $72,992 $25,333 1$3S3} $3,553 $3,301,526 $1,234,169 ~358

13 MIGRATING OUT 14 724 3 70,106 38,734,860 $853,871 $2,441,601 ($50,476) $408,779 $29,651 $45,927 $231,676 $72,992 $25,333 ($353) $3,553 $3,653,776 $1,238,876 $2,414,900 15 726 0 0 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 16 732 0 0 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 17 733 0 0 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 15 ALL RATES 3 701106 38,734,860 $853,871 $2,441,601 j$S0,476) $408,779 $29,651 $45,927 $231!676 $72,992 $25,333 j$3S3} $3,553 $3,653,776 $1,238,876 ~900


Large Customer Migration Pro-Forma Adjustment - Total Customer Summary


NIPSCO~ Old Rate

Month: Annual


Demand: 70,106 kW


Energy Charge $ 2,441,601 First 30,000 kWh 300,000 kWh $ 0.076803 $ 23,041

Next 70,000 kWh 700,000 kWh $ 0.069103 $ 48,372

Next 900,000 kWh 9,000,000 kWh $ 0.065553 $ 589,977

All over 1,000,000 kWh 28,734,860 kWh $ 0.061953 $ 1,780,211


First SO kW 500.0 kW $ 19.09 $ 9,545

Next 1950kW 19,500.0 kW $ 12.49 $ 243,555

All over 2000 kW 50,106.0 kW $ 11.99 $ 600,771

Service Discount 56,084.4 kW $ (0.90) _$ __ (50,476)

BASE RA TES TOTAL ~44,996

Base Fuel $ 0.0312181

TRACKERS 2017

APPENDIX B - FAC 38,734,860 kWh $ $ 29,651

APPENDIX C - RTO 38,734,860 kWh $ $ 45,927

APPENDIX D - ECRM 38,734,860 kWh $ $ 231,676

APPENDIX F - RA 38,734,860 kWh $ $ 72,992

APPENDIX G - DSM 38,734,860 kWh $ $ 25,333

APPENDIX I - FMC 38,734,860 kWh $ $ (353)

APPENDIXJ -TDSIC 38,734,860 kWh $ $ 3,553

TRACKERS TOTAL $ 408,779

Total Bill ANNUAL: $ 3,653,776

Base Fuel $ 1,202,795

Fuel $ 1,238,876


(.2]

Month:

Usage:

Demand (from bill):

BASE RATES

Energy Charge Al/kWh

Demand Charge

First 200kW

NextSOOkW

Next1300kW

All over 2000 kW

Service Discount

BASE RATES TOTAL

Base Fuel

TRACl<ERS

APPENDIX B - FAC

APPENDIX C - RTO

APPENDIX D - ECRM

APPENDIX F - RA

APPENDIX G - DSM

APPENDIX I - FMC

APPENDIX J - TDSIC

TRACKERS TOTAL

Total Bill


Workpaper FP lB-17

Page (.3-1]

New Rate

Annual


44,816 kW

Units _Rate

$ 27,185,220 kWh $ 0.038622 $

$ 1,600.0 kW $ 26.30 $ 4,000.0 kW $ 25.30 $

10,400.0 kW $ 24.30 $ 28,816.4 kW $ 23.80 $

44,816.4 kW $ (0.90) $

$ $ 0.0312531

27,185,220 kWh $ $ 27,185,220 kWh $ $ 27,185,220 kWh $ $ 27,185,220 kWh $ $ 27,185,220 kWh $ $ 27,185,220 kWh $ $ 27,185,220 kWh $ $

$

ANNUAL: $

Charges 1,049,948

1,049,948

1,081,830

42,080

101,200

252,720

685,830

(40,335)

2,091,443

2017

19,996

33,719

158,255

52,988

24,686

(237)

3,553

292,960

2,384,403

Base Fuel $ 844,155

Fuel $ 869,615 (.2]



large Customer Migration Pro-Forma Adjustment - Total Customer Summary


New Rate

Rate 732 Month: Annual


Demand: 11,268 kW

RKVA: 0 RKVA


Energy Charge $ 203,212

First 450 kWh per kW 4,861,640 kWh $ 0.041799 $ 203,212

Next 50 kWh per kW 0 kWh $ 0.085441 $ Alf Over 500 kWh per kW 0 kWh $ 0.151378 $


All kW 11,268.0 kW $ 10.14 $ 114,258

Peak Period Lagging Adj. 0 RKVA $ 0.31 $ .

Rider 775 - lnterrup. Credit - Opt.C 0 kW $ (9.00) $ -

BASE RATES TOTAL $ 317,469

Base Fuel $ 0.030746 /

TRACKERS 2017 APPENDIX B - FAC 4,861,640 kWh $ 0.000836 $ 4,064

APPENDIX C - RTO 4,861,640 kWh $ 0.001072 $ 5,139

APPENDIX D - ECRM 4,861,640 kWh $ 0.007655 $ 30,905

APPENDIX F - RA 4,861,640 kWh $ 0.001983 $ 8,420

APPENDIX G - DSM 4,861,640 kWh $ (0.000202) $ 272

APPENDIX I - FMC 4,861,640 kWh $ (0.000005) $ (49)

APPENDIX J - TDSIC 4,861,640 kWh $ - $ -TRACl<ERS TOTAL $ 48,753

Total Bill ANNUAL: $ 366,222

Base Fuel $ 150,964

Fuel $ 153,540 [.2]


'

Month:

Usage:

Demand:

RKVA:

BASE RATES

Energy Charge

First 600 kWh per kW

Next 60 kWh per kW

Afl Over660 kWh per kW

Demand Charge

All kW

Peak Period Lagging Adj.

Rider 775 - lnterrup. Credit- Opt.C

BASE RATES TOTAL

Base Fuel $

TRACKERS

APPENDIX B - FAC

APPENDIX C - RTO

APPENDIX D - ECRM

APPENDIX F - RA

APPENDIX G - DSM

APPENDIX I - FMC

APPENDIX J - TDSIC

TRACKERS TOTAL

Total Bill


Workpaper FP lB-17

Page [.3-2]

New Rate

Rate Annual


14,022 kW

0 RKVA

Units Rate Charges

$ 263,975

6,688,000 kWh $ 0.039470 $ 263,975

0 kWh $ 0.036470 $ 0 kWh $ 0.035470 $

$ 219,859

14,021.6 kW $ 15.68 $ 219,859

0 RKVA $ 0.31 $ 0 kW $ (9.00) $

$ 483,835

0.Q30715 /

2017 6,688,000 kWh $ 0.000836 $ 5,591

6,688,000 kWh $ 0.000561 $ 7,069

6,688,000 kWh $ 0.003836 $ 42,516

6,688,000 kWh $ 0.001400 $ 11,584

6,688,000 kWh $ (0.000010) $ 375

6,688,000 kWh $ (0.000007) $ (67)

6,688,000 kWh $ - $ $ 67,067

ANNUAL: $ 550,902

Base Fuel $ 207,676

Fuel $ 211,013 [.2)


Northern Indiana Public Service Company LLC Large Customer Migration Pro-Forma Adjustment Historic Test Year 1/1/17 -12/31/17


Petitioner's Confidential Exhibit No. 20-S2 (Redach_ , of 887

Workpaper FP 18-17 Confidential Page [.4]

Northern Indiana Public Service Company LLC targe Customer Migration Pro-Forma Adjustment

toric Test Year 1/1/17 -12/31/17



Workpaper FP 18-17 Confidential Page [.5-1]

Northern Indiana Public Service Company LLC 1.arge Customer Migration Pro-Forma Adjustment




Workpaper FP 1B-17



· "'lrge Customer Migration Pro-Forma Adjustment

toric Test Year 1/1/17 - 12/31/17



Workpaper FP 18-17 Confidential Page [.5-3]

Northern Indiana Public Service Company LLC · irge Customer Migration Pro•Forma Adjustment




Workpaper FP 1B-17 Confidential Page [.5-4]

Northern Indiana Public Service Company LLC Large Customer Migration Pro-Forma Adjustment Historic Test Year 1/1/17 - 12/31/17



Workpaper FP 18-17 Confidential Page [.6]

Northern Indiana Public Service Company LLC Large Customer Migration Pro-Forma Adjustment Historic Test Year 1/1/17 - 12/31/17

Confidential Information - Excluded from Public Access per A.R. 9{G)


Workpaper FP lB-17 Confidential Page [. 7]

Line

No.

2

3

4

5

6

7


Workpaper FP 1A-19R Page [.1]



This proforma adjustment decreases the twelve months ending December 31, 2019 fuel cost to normalize weather by converting the budget weather normal definition for COD and HOD of 35-years ended 2010 to the regulatory 30-years ended 2017 definition for COD and HOD.


A B C Retail Sales Fuel Cost by Rates

Total Fuel Cost - Rate 711 $ (138,458)

Total Fuel Cost - Rate 721 (54,678)

Total Fuel Cost- Rate 723 (28,337)



Decrease in the Twelve Months Ending December 31, 2019 Fuel Cost FP 1A-19R $ (246,628)

Page

Reference

D

[.2)

[.2]

[.2)

[.2]

[2)

[2]


NORTHERN INDIANA PUBLIC SERVICE COMPANY LLC 12 Months Ending December 31, 2019 WEATHER NORMALIZED KWH/REVENUE/FUEL COST


Line No. Rate Energy Charge Avg - Base Fuel

1 711 $ 0.106764 f.5] $ (0.005301) 2 721 $ 0.129280 [.5] $ (0.005301) 3 723 $ 0.077067 [.5] $ (0.005301) 4 724 $ 0.061953 [.5] $ (0.005301) 5 726 $ 0.038622 [.5] $ (0.005301)

6 Average Cost of Fuel: $ 0.025751 [.6J Base Cost of Fue1(1>

Base Revenue = Adjusted Energy

7 Rate kWh Adjustment Charge X kWh 8 711 (5,376,804) [.3] $ (545,546) 9 721 (2,123,332) [3] (263,248) 10 723 (1,100,440) [3] (78,974) 11 724 (562,795) [.3] (31,883) 12 726 (414,083) [.3] (13,798) 13 Total (9,577,454} [.3] $ (933,450}


Energy Charge Adjusted

$ 0.101463 $ 0.123979 $ 0.071766 $ 0.056652 $ 0.033321

$ 0.031052

Fuel Cost= Average Cost of

Fuel X kWh $ (138,458)

(54,678) (28,337) (14,492) (10,663)

$ (246,628}

Workpaper FP 1A-19R

Page [.2]

Margin [.1 l $ (407,089) [.1 l (208,571) [.1 l (50,637) [.1 l (17,391) [.1 l (3,135) [.1 l $ (686,822}


Northern Indiana Public Service Company LLC 2019 Forecasted MWH

Line No. Class Rate Allocation%

2019 FP0817b

AFP_F1_RC MWH

A B C D = Class Total X C

Residential 711 100.00% 3,414,463

2 Commercial 721 50.55% [A] 1,974,505 3 723 26.20% [ 41 1,023,309 4 724 13.40% [.4] 523,348 5 726 9.86% (.4] 385,060 6 3,906,221

7 Total 7,320,684

2019 FP0817b

AFP MWH

E = Class Total X C

3,419,840

1,976,628 1,024,409

523,910 385,474

3,910,422

7,330,261


2019

Difference MWH

F = D- E

(5,377) [.2]

(2,123) [.2) (1,100) [.2]

(563) [.2] (414)[2]

(4,201)

(9,577) [2]


Line No. Actual KWH 1 January 2 February 3 March 4 April 5 May 6 June 7 July 8 August 9 September 10 October 11 November 12 December

711 1

314,286,192 258,362,673 231,939,486 223,091,374 193,919,857 287,925,637 366,786,920 360,715,160 297,142,847 263, 136,683 229,294,401 254,476,105

711 3

291,522 239,244 227,394 207,397 180,923 249,645 316,635 298,234 264,054 264,575 283,330 267,420


721 4

115,863,076 108,686,385 101,898,881 102,055,297

93,685,327 118,035,707 127,242,033 130,066,513 122,997,463 112,184,610 107,599,450 106,893,400

723 4

86,180,525 82,002,086 79,603,287 80,095,767 76,573,396 93,210,205 96,116,467 96,520,908 95,590,892 87,819,707 79,539,582 76,167,005

724 4

44,770,194 43,261,612 42,400,381 44,295,207 42,574,956 51,070,197 51,454,406 49,890,630 52,885,373 49,309,677 45,875,177 43,396,805

724 5

13,539,786 12,805,220 12,134,969 11,967,893 11,665,266 14,210,663 14,316,579 13,406,691 15,023,615 14,396,710 14,056,016 12,472,831

726 4

29,768,903 29,216,270 29,089,958 30,191,925 28,966,407 35,300,053 37,679,053 34,991,469 37,023,316 33,356,579 30,218,666 28,284,126

726 5

20,965,252 19,115,410 19,753,626 19,122,206 19,908,198 22,151,782 24,368,668 23,236,592 22,630,690 21,195,526 19,367,898 18,455,124


Total 626,635,545 554,859,341 518,313,539 512,447,316 468,600,402 623,460,428 719,544,258 710,486,395 645,096,130 583,299,737 527,621,231 541,727,591

13 Annual 3,281,077,335 3,090,373 1,347,208,142 1,029,419,827 561,184,615 159,996,239 384,086,725 250,270,972 7,032,091,913

14 Normal KWH 15 January 314,286,192 16 February 258,362,673 17 March 231,939,486 18 April 223,091,374 19 May 193,919,857 20 June 279,052,825 21 July 362,414,853 22 August 382,061,728 23 September 327,442,302 24 October 263,136,683 25 November 229,294,401 26 December 254,476,105 27 Annual 3,319,478,478

28 Difference 29 January "

30 February -31 March "

32 April "

33 May -34 June (8,872,812) 35 July (4,372,067) 36 August 21,346,568 37 September 30,299,455 38 October "

39 November "

40 December "

41 Annual 38,401,143

42 43 Commercial Difference 44 Allocation 45 46 47

291,522 115,863,076 86,180,525 44,770,194 13,539,786 29,768,903 20,965,252 626,635,545 239,244 108,686,385 82,002,086 43,261,612 12,805,220 29,216,270 19,115,410 554,859,341 227,394 101,898,881 79,603,287 42,400,381 12,134,969 29,089,958 19,753,626 518,313,539 207,397 102,055,297 80,095,767 44,295,207 11,967,893 30,191,925 19,122,206 512,447,316 180,923 93,685,327 76,573,396 42,574,956 11,665,266 28,966,407 19,908,198 468,600,402 243,739 116,438,906 92,450,611 50,648,396 14,088,701 35,029,355 22,151,782 611,410,854 313,269 126,532,935 95,783,348 51,292,517 14,273,721 37,576,147 24,297,348 713,747,634 312,985 134,526,781 98,659,371 50,635,959 13,545,977 35,537,533 23,523,224 740,163,756 287,141 130,670,195 99,638,138 55,328,431 15,935,078 38,767,291 22,783,051 692,389,506 264,575 112,184,610 87,819,707 49,309,677 14,396,710 33,356,579 21,195,526 583,299,737 283,330 107,599,450 79,539,582 45,875,177 14,056,016 30,218,666 19,367,898 527,621,231 267,420 106,893,400 76,167,005 43,396,805 12,472,831 28,284,126 18,455,124 541,727,591

3,118,939 1,357,035,243 1,034,512,822 563,789,312 160,882,168 386,003,161 250,638,645 7,091,216,453

----"

(5,906) (3,366) 14,751 23,087

-"

-28,566

Rate 721 723 724 726

"

-"

"

-(1,596,801)

(709,098) 4,460,268 7,672,732

"

-"

9,827,101 A

kWh 9,827,101 5,092,995 2,604,697 1,916,436

19,441,229

A B C D

---"

(759,594) (333,119)

2,138,463 4,047,246

-"

-5,092,995

B

"

--

(421,801) (161,889) 745,329

2,443,058 "

--

2,604,697 C

Allocation% 50.5% 26.2% 13.4% 9.9%

100.0%

"

-"

"

-(121,962)

(42,858) 139,286 911,463

"

"

"

885,929

f. 3] [.3] [ 3]

[.31

-"

"

"

(270,698) (102,906) 546,064

1,743,975 "

"

"

1,916,436 D

--"

"

"

"

(71,320) 286,632 152,361

"

"

367,673

-"

-"

(12,049,574) (5,796,624)

29,677,361 47,293,376

-"

"

59,124,540





Petitioner's Confidential Exhibit No. 20-S2 (Redach. of 887


Current Tariff 2018

Non Spaceheating $ 0.106764 $ 0.129280 $ 0.077067


$ 0.038622 [,2]

NORTHERN INDIANA PUBLIC SERVICE COMPANY LLC FORECASTED COST OF FUEL & PURCHASED POWER 12 Months Ended December 31, 2019

Petitioner's Confidential Exhibit No. 20-S2 (Redad1._ of 887


Fuel and Purchased Power Costs (Associated With Serving Firm Load - Does not include Industrial Volumes at Market)

Generation Fuel Cost Purch Pwr Purch Pwr Line Fuel Purch Pwr Fuel+ Purch Generation Purch Pwr + Purch Total Total Total($/ No. 2019 ($) ($) Pwr($) (MWH) (MWH) Pwr(MWH) ($/MWH) ($/MWH) MWH)

1 Jan $24,897,020 $3,744,308 $28,641,328 987,189 62,605 1,049,795 25.22 59.81 27.28

2 Feb $17,552,360 $8,646,283 $26,198,643 721,639 241,608 963,247 24.32 35.79 27.20

3 Mar $17,156,642 $9,038,697 $26,195,339 764,844 275,027 1,039,870 22.43 32.86 25.19

4 Apr $15,002,632 $6,910,550 $21,913,181 757,646 190,830 948,476 19.80 36.21 23.10

5 May $13,660,453 $9,656,040 $23,316,493 705,227 298,618 1,003,845 19.37 32.34 23.23

6 Jun $17,983,909 $6,218,169 $24,202,079 902,772 176,271 1,079,043 19.92 35.28 22.43

7 Jul $23,090,778 $6,659,341 $29,750,120 1,072,835 175,982 1,248,817 21.52 37.84 23.82

8 Aug $20,981,659 $7,980,736 $28,962,395 990,592 232,071 1,222,663 21.18 34.39 23.69

9 Sep $15,402,715 $10,027,701 $25,430,416 732,429 309,788 1,042,218 21.03 32.37 24.40

10 Oct $14,954,767 $7,550,413 $22,505,180 740,795 225,763 966,557 20.19 33.44 23.28

11 Nov $16,456,620 $6,867,614 $23,324,234 778,806 186,212 965,018 21.13 36.88 24.17

12 Dec $18,586,451 $7,287,298 $25,873,749 847,155 202,775 1,049,930 21.94 35.94 24.64

13 TOTAL $215,726,007 $90,587,151 $306,313,157 10,001,928 2,577,551 12,579,479 21.57 35.14 24.35

14 MISO Energy Costs $17,620,104 1.40

15 TOTAL $323,933,262 25.75

16 $/kWh 0.025751 [.2]

1. The fuel $ are comprised of :

A. Coal & gas consumption costs for the steam units

B. Gas consumption costs for the combustion turbine units & Sugar Creek

Any other variable o&m costs such as coal handling are not included.

2. The purchased power $ are comprised of energy costs associated with :

A. Wind power bilateral purchases

B. FIT power bilateral purchases

C. Hourly purchases from MISO

Capacity purchases costs are not included.

3. Since the generation costs are fuel only, hydro energy mwh are not included.

4. The costs provided do not include any estimate of the "MISO Components Of Cost Of Fuel" (Delta LMP, FTR's, etc.).

Line

No.




This proforma decreases the twelve months ending December 31, 2019 fuel cost to remove capacity purchases.

Description

A

Adjustment

B

Workpaper FP 1 B-19R Page [.1]

Amount

C

Page

Reference

D

Decrease in the Twelve Months Ending December 31, 2019 Fuel Cost FP 1B-19R $ (1,500,000)

Northern Indiana Public Service Company LLC Fuel Cost: Capacity Purchases Budget December 31, 2017, 2018 and 2019

Line

No.

1

2

Description

Capacity Purchases

Total

$

$

Actual

2017

Adjustment No.

FP 1B-19R

$

$


Workpaper FP 1B-19R Page [.2]

Budget

2018 2019 2019R

462,000 $ 1,500,000

462,000 [.3] $ 1,500,000 [.3], A $ 1,500,000 A

Pro-form a Adjustment to remove capacity purchases revenue $(1,500,000) [.1]

$


Workpaper FP 1B-19R

Page [.3]


Capacity Purchases Budget Detail for 2018 and 2019

Line

No. Month 2018 TOTAL 2019 TOTAL

1 January $ $ 125,000 2 February 125,000 3 March 125,000 4 April 125,000 5 May 125,000 6 June 66,000 125,000 7 July 66,000 125,000 8 August 66,000 125,000 9 September 66,000 125,000

10 October 66,000 125,000 11 November 66,000 125,000 12 December 66,000 125,000 13 Total $ 462,000 (.2], [.4] $ 1,500,000 [.2], [.4]


Workpaper FP 1 B-19R Page [.4]

Northern Indiana Public Service Company LLC Capacity Purchases Budget Calculation for 2018 and 2019

Line No. 2018 2019

1 RFP Capacity 2 capacity shortfall estimate 50 90 3 max cost per MW - Day $ 33 $ 60

4 days 365 365 5 Annual Cost in $M $ 0.6 $ 2.0

6 MISO Auction Capacity 2018 2019 7 capacity shortfall estimate 10 8 cost per MW - Day $ $ 60

9 JUN - DEC Current Year 181 181 10 JUN - DEC Current Year $M $ $ 0.1

11 JAN - MAY Forward Year 184 184 12 JAN - MAY Current Year $M $ $

13 Annual Cost in $M $ 0.6 $ 2.1

14 Expense 0.4 [.3] $ 1.5 [.3]

Line

No.

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20 21

22

23



Pro forma Adjustment to Fuel Cost


Workpaper FP 1C-19R

Page [.1]

This proforma adjustment decreases the twelve months ending December 31, 2019 fuel cost to reflect the anticipated change in industrial customer usage to the pricing model.

Page


A B C D

Retail Sales Fuel Cost by Rate Rate 711 $ (9,494,922) [21 Rate 720 (28,596) [2]

Rate 721 (4,269,680) [ 21 Rate 722 (32,161) [.2] Rate 723 (3,898,495) [21 Rate 724 (5,817,440) [2]

Rate 725 (261,187) [.2]

Rate 726 (2,631,453) [.2j Rate 732 (5,159,496) [.2j Rate 733 (7,829,977) [ 2j Rate 734 (6,006,246) [ '2]

Rate 741 (78,232) [21

Rate 742 (945) [21

Rate 744 (58,494) [ 2J Rate 750 (166,750) [.2}

Rate 755 (987) [.2j Rate 760 (39,701) Pl

Total Retail Sales Fuel Cost by Rate -FP 1 $ (45,774,762)

Interdepartmental lnterdepartental (70,849) f.2j

Total Interdepartmental - FP 2 $ (70,849)

Decrease in the Twelve Months Ending December 31, 2019 Fuel Cost FP 1C-19R $ (45,845,611) (


Workpaper FP 1C-19R Page [.2]

Northern Indiana Public Service Company LLC Pricing Model Update Allocation of the Difference December 31, 2019

Amount to be Allocated $ (45,845,611) [.3]

Line 2019 Current ¾of 2019 Fuel Pricing No. Rates Rate Total Fuel Total Update

1 711 100,424,647 20.71% $ (9,494,922) [.1] 2 720 302,447 0.06% $ (28,596) [.1] 3 721 45,158,991 9.31% $ (4,269,680) [.1] 4 722 340,161 0.07% $ (32,161) [.1] 5 723 41,233,098 8.50% $ (3,898,495) [.1] 6 724 61,529,141 12.69% $ (5,817,440) [.1] 7 725 2,762,492 0.57% $ (261,187) [.1] 8 726 27,832,012 5.74% $ (2,631,453) [.1] 9 732 54,570,285 11.25% $ (5,159,496) [.1]

10 733 82,815,074 17.08% $ (7,829,977) [.1] 11 734 63,526,077 13.10% $ (6,006,246) [.1] 12 741 827,436 0.17% $ (78,232) [.1] 13 742 9,990 0.00% $ (945) [.1] 14 744 618,673 0.13% $ (58,494) [.1] 15 750 1,763,661 0.36% $ (166,750) [.1] 16 755 10,437 0.00% $ (987) [.1] 17 760 419,900 0.09% $ (39,701) [.1] 18 Interdepartmental 749,349 0.15% $ (70,849) [.1]

19 Total 484,893,871 100.00% $ (45,845,611) [.1] [.3]

Northern Indiana Public Service Company LLC Pricing Model Update Difference Calculation December 31, 2019


Workpaper FP 1C-19R Confidential Page [.3]


Petitioner's Confidential Exhibit No. 20-S2 (Redact1.. of 887

Workpaper FP 1 C-19R Page [.4]

Northern Indiana Public Service Company LLC Promod Results December 31, 2019

ORIGINAL FILE BEING USED DIFFERENCE rut:1 Ol rut:1 Ol

Fuel & Purch Purch

Generation Purch Pwr Generation Pwr Total Generation Pwr Total

Line Fuel+ Purch + Purch Pwr Total($/ Fuel+ Purch + Purch Pwr ($/ Fuel+ Purch + Purch ($/ No. 2019 Pwr ($) (MWH) MWH) Pwr ($) (MWH) MWH) Pwr ($) Pwr(MWH) MWH)

A B C D= B/C E F G = E/F H = E- B I= F- C J = G- D

1 Jan $ 42,545,043 1,499,468 28.37 $ 28,641,328 1,049,795 27.28 $ (13,903,715) (449,673) -1.09 2 Feb $ 40,683,814 1,416,130 28.73 $ 26, 198,643 963,247 27.20 $ (14,485,171) (452,882) -1.53 3 Mar $ 40,900,467 1,461,143 27.99 $ 26,195,339 1,039,870 25.19 $ (14,705,128) (421,273) -2.80 4 Apr $ 37,039,951 1,359,748 27.24 $ 21,913,181 948,476 23.10 $ (15,126,770) (411,272) -4.14 5 May $ 38,024,247 1,446,807 26.28 $ 23,316,493 1,003,845 23.23 $ (14,707,754) (442,962) -3.05 6 Jun $ 39,887,072 1,503,063 26.54 $ 24,202,079 1,079,043 22.43 $ (15,684,993) (424,020) -4.11 7 Jul $ 47,100,655 1,669,850 28.21 $ 29,750,120 1,248,817 23.82 $ (17,350,535) (421,034) -4.38 8 Aug $ 45,446,343 1,648,069 27.58 $ 28,962,395 1,222,663 23.69 $ (16,483,947) (425,407) -3.89 9 Sep $ 38,977,894 1,458,939 26.72 $ 25,430,416 1,042,218 24.40 $ (13,547,479) (416,721) -2.32 10 Oct $ 35,250,948 1,363,250 25.86 $ 22,505,180 966,557 23.28 $ (12,745,768) (396,692) -2.57 11 Nov $ 36,932,187 1,389,825 26.57 $ 23,324,234 965,018 24.17 $ (13,607,953) (424,807) -2.40 12 Dec $ 42,105,249 1,506,258 27.95 $ 25,873,749 1,049,930 24.64 $ (16,231,500) (456,328) -3.31

13 TOTAL $484,893,871 17,722,550 27.36 $306,313,157 12,579,479 24.35 [.3] $(178,580,713) t#t###### -3.01 [.3]

14 Miso Charges $ $ 17,620,104 12,579,479 1.40 [.3] 15 $484,893,871 $323,933,262 12,579,479 25.75 [.3] $(160,960,609) [.3]

[.3]



Pro forma Adjustment to Fuel Cost


Workpaper FP 1D-19R

Page [.1]

This proforma adjustment decreases the twelve months ended December 31, 2017 fuel cost for large customer rate migration, as such migrations were not included in the budget for the twelve months ending December 31, 2018 or 2019. This adjustment will be made as a 2019 ratemaking adjustment.

Page

Line No. Description Adjustment Amount Reference

A 8 C D

Retail Sales Fuel Cost by Rate

2 Rate 724 $ (998,207)

3 Rate 726 4 Rate 732 974.412 5 Rate 733 (31.484.196)

6 Decrease in the Twelve Months Ending December 31, 2019 Fuel Cost FP 1D-19R $ (31,507,991)


large Customer Migration Pro-Forma Adjustment - Total Customer Summary




Workpaper FP 1D-19R Confidential Page [.2]




Confidential Information - Excluded from Public Access per A.R. 9(G}

Petitioner's Confidential Exhibit No. 20-S2 (Redach:. of 887

Workpaper FP 1D-19R







Workpaper FP 1D-19R






Workpaper FP 1D-19R

Confidential Page (.3-3]


Northern Indiana Public Service Company LLC Large Customer Migration Pro-Forma Adjustment Forecasted Test Year January 1 - December 31, 2019



Workpaper FP 1D-19R Confidential Page [.4-1]




Petitioner's Confidential Exhibit No. 20-S2 (RedactL , of 887

Workpaper FP 1D-19R Confidential Page (.4-1]



Petitioner's Confidential Exhibit No. 20-S2 (Redach ..

Workpaper FP 1D-19R Confidential Page [.4-2)

of 887




Workpaper FP 1D-19R Confidential Page (.4-2]

Line

No.

2

3

4

5

6

7



Proforma Adjustment to Fuel Cost


Workpaper FP 1E-19R

Page [.1]

This proforma adjustment decreases the twelve months ended December 31, 2017 fuel cost for Small Customer Rate Migration, as such migrations were not included in the budget for the twelve months ending December 31, 2019. This pro forma adjusts customers who migrated rate classes in 2017 that were not reflected in the 2019 budget.

Page


A B C D


Rate 720 $ (83) [.2]

Rate 721 104,282 [. 2]

Rate 723 (552,937) [.2]

Rate 724 (842,264) [.2]

Rate 726 833,068 [ 2]

Decrease in Proforma Twelve Months Ending December 31, 2019 Fuel Cost FP 1E-19R $ (457,934) [.2]


Small Customer Migration Pro-Forma Adjustment - Tota[ Customer Summary Eighteen Months Ended June 2018


Workpaper FP 1E-19R

Page[.2]

Billing Billing Energy Demand Charge Energy Charge

Transmission APPENDIX B- APPENDIX C- APPENDIX D- APPENDIX F- APPENDIX G- APPENDIX I - APPENOIXJ-line Customer Primary Service

Rate Count Demand Service Trackers($) FAC RTO ECRM RA DSM FMC TOSIC Revenue($) Fuel($) Margin{$) No.

kW (kWH) {$) ($) Charge($) Discount($)

Discount $

{Al (BJ (C} {DJ (El (Fl {GJ (HJ (I} (JJ (Kl (LI (Ml {NJ (OJ (Pl (QJ (RI (SJ --(-Tl

(K+L+M+N+O+P+Q} (E+F+G+H+l+J) (R-S)

NET MIGRATION - LOST CUSTOMERS

2 (Line 9-Line 30) 720 (2) 0 (2,682} $ $ (182) $ (264) $ $ $ $ $ $ $ $ $ $ $ (446) $ (83) I !I $ (363)

3 (Line 10-line31) 721 s 0 5,257,485 $ $ 679,688 $ 1,224 $ $ $ 1,813 $ 4,549 $ 2,637 $ 14,901 $ 6,658 $ (26,0S7) $ (611 $ (813) $ 682,724 $ 104,282 [. lJ $ 578,442

4 (Line 11-line 32) 723 (17) (61,608) (17,496,606) $ (690,860) $ (1,348,411) $ $ $ $ (277,461) $ 1,078 $ (2S,679) $ (112,057) $ (53,230) $ (82,606) $ 1S2 $ (S,119) $ (2,316,732) $ (552,937) [.11 $ {1,763,795)

(Line 12-Line 33) 724 (7) (37,028) (24,514,399) $ (470,474) $ (1,623,190) $ $ 9,175 $ 8,025 $ (246,159) $ (27,430} $ {24,882) $ (132,819) $ (35,184} $ (23,217) $ 170 $ (2,797) $ (2,322,623) $ (842,264) [.1] $ (1,480,359)

(Line 13-Line 34) 726 16 60,433 34,967,461 $ 1,531,441 $ 1,350,513 $ $ (9,639} $ (7,945) $ 521,808 $ 21,804 $ 47,924 $ 229,976 $ 81,756 $ 131,880 $ (261) $ 8,729 $ 3,386,178 $ 833,068 1.11 $ 2,553,110 ALL RATES (SJ (38,202) {1,788,741) $ 370,107 $ (941,582) $ 960 $ (463} $ 80 $ $ $ $ $ $ $ $ $ (S70,898) $ {457,934) [ 1] $ (112,964)

NET MIGRATION (IN - OUT TO NEW RATE)

9 (Line 16-Line 23) 720 0 0 0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 10 (Line 17-Line 24) 721 5 0 5,257,485 $ $ 679,688 $ 1,224 $ $ $ 1,813 $ 4,549 $ 2,637 $ 14,901 $ 6,658 $ (26,057) $ (61} $ (813) $ 682,724 $ 104,282 $ 578,442

11 (Line 18-Line 25) 723 (15) (58,345) (16,205,126} $ (652,147) $ (1,248,880) $ $ $ $ (277,461) $ 1,078 $ (2S,679) $ (112,057) $ (S3,230} $ (82,606} $ 1S2 $ (5,119} $ (2,178,488) $ {512,834) $ (1,665,654)

12 (Line 19-Line26) 724 (7) (37,028) {24,514,399) $ (470,474) $ (1,623,190) $ $ 9,175 $ 8,025 $ (246,159) $ (27,430} $ (24,882) $ (132,819} $ (3S,184) $ (23,217} $ 170 $ (2,797) $ (2,322,623) $ {842,264) $ (1,480,359)

13 (Line 20-line 2 7) 726 17 62,403 35,930,261 $ 1,582,886 $ 1,387,699 $ $ (9,639} $ (7,945) $ 521,808 $ 21,804 $ 47,924 $ 229,976 $ 81,756 $ 131,880 $ (261) $ 8,729 $ 3,474,809 $ 862,965 $ 2,611,844

14 ALL RATES 0 {32,970) 468,221 $ 460,265 $ (804,685) $ 1,224 $ (463} $ 80 $ $ $ $ $ $ $ $ $ (343,578} $ (387,851) ~272

15 MIGRATING IN 16 720 0 0 0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ [ --l i $ 17 721 13 0 11,122,797 $ $ 1,437,955 $ 2,607 $ $ $ 133,555 $ 6,778 $ 12,334 $ 56,636 $ 22,820 $ 33,347 $ (143) $ 1,783 $ 1,574,117 $ 286,412 l --i_l $ 1,287,705

18 723 4 3,469 1,816,764 $ 41,229 $ 140,013 $ $ $ $ 23,635 $ 722 $ 2,194 $ 9,878 $ 3,957 $ 6,482 $ (18) $ 421 $ 204,876 $ 46,782 1.3] $ 158,095 19 724 17 38,541 15,285,292 $ 525,924 $ 1,068,745 $ $ (1,703} $ $ 261,344 $ 4,357 $ 22,094 $ 97,109 $ 43,071 $ 89,483 $ (167) $ 5,398 $ 1,854,310 $ 393,596 /.JJ $ 1,460,714

20 726 30 91,125 47,669,133 $ 2,330,341 $ 1,841,077 $ $ (9,639) $ (7,94S) $ 641,038 $ 29,274 $ 59,168 $ 282,221 $ 101,919 $ 158,549 $ (417) $ 10,324 $ 4,794,873 $ 1,227,480 U I $ 3,567,392

21 ALL RATES 64 133,135 75,893,986 $ 2,897,493 $ 4,487,790 $ 2,607 $ {11,342} $ {7,945) $ 1,059,573 $ 41,131 $ 95,790 $ 445,844 $ 171,767 $ 28~,860 $ (74S} $ 17,926 $ 8,428,176 $ 1,954,270 l->1~906

22 MIGRATING OUT TO NEW RATE 23 720 0 0 0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ i,3J $ 24 721 8 0 5,865,312 $ $ 758,268 $ 1,383 $ $ $ 131,742 $ 2,230 $ 9,697 $ 41,736 $ 16,162 $ 59,404 $ (82} $ 2,596 $ 891,393 $ 182,130 [.">j $ 709,263

2S 723 19 61,814 18,021,890 $ 693,376 $ 1,388,893 $ $ $ $ 301,096 $ (356) $ 27,874 $ 121,935 $ 57,187 $ 89,087 $ (170) $ 5,540 $ 2,383,365 $ 559,616 1.11 $ 1,823,749

26 724 24 75,569 39,799,691 $ 996,398 $ 2,691,935 $ $ (10,879) $ (8,025) $ 507,504 $ 31,787 $ 46,976 $ 229,928 $ 78,255 $ 112,700 $ (338) $ 8,196 $ 4,176,933 $ 1,235,860 l :I] $ 2,941,073

27 726 13 28,722 11,738,872 $ 747,454 $ 453,379 $ $ $ $ 119,231 $ 7,471 $ 11,243 $ 52,245 $ 20,164 $ 26,670 $ (156) $ 1,594 $ 1,320,064 $ 364,515 (,31 $ 955,548

28 ALL RATES 64 166,105 75,425,765 $ 2,437,228 $ 5,292,474 $ 1,383 $ (10,879} $ {8,025) $ 1,059,573 $ 41,131 $ 95,790 $ 44?,844 $ 171,767 $ 287,860 $ (74SJ $ 17,926 $ 8,771,754 $ 2,342,121 I l]~634

29 LOST CUSTOMERS {MIGRATING OUT TO NO NEW RATE} 30 720 2 0 2,682 $ $ 182 $ 264 $ $ $ $ $ $ $ $ $ $ $ 446 $ 83 [.3] $ 363 31 721 0 0 0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ l ~ l $ 32 723 2 3,262 1,291,480 $ 38,713 $ 99,530 $ $ $ $ $ $ $ $ $ $ $ $ 138,243 $ 40,103 [.3J $ 98,140

33 724 0 0 0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ i 31 $ 34 726 1 1,970 962,800 $ 51,446 $ 37,185 $ $ $ $ $ $ $ $ $ $ $ $ 88,631 $ 29,897 [.3] $ 58,734 3S ALL RATES s 5!~3__!__ 2,256,962 $ 90,159 $ 136,898 $ 264 $ $ $ $ $ $ $ $ $ $ $ 227,320 $ 10,oa3 l JJ~z37

Northern lndJana Public 5ervke Company LLC

Small Customer Migration Pro-Form a Adjustment- Total Customer Summary


MIGRATIONS BY SERVICE PLAN Table_Net_Mlgratlon_by_Rate

NET MIGRATION (IN-OUT)

820 (2) (2,682)

821 5 5,257,485

823 (17) (17,496,606)

824 (7) (24,514,399)

826 16 34,967,461 Grand Total )5) 1,788,741)

Table_Net_Mlgratfon_by_Rate_Block MIGRATING IN

820 0

821 13 823 4

824 17 826 30

Grand Total 64 Check:

Table_Out_M!gration_by_Rate MIGRATING OUT TO NEW RATE

820 0

821 8

823 19 824 24

826 13 Grand Total 64

0

11,122,797 1,816,764

15,285,292 47,669,133 75,893,986

0 0

0

5,865,312 18,021,890 39,799,691 11,738,872 75,425,765

Table_Out_Mlgration_by_Rate_blank MIGRATING OUT TO NO NEW RATE

820 2 2,682 821 0 0

823 2 1,291,480 824 0 0

1826 1 962,800 Grand Total 5 2,256,962

Check.

0 0

0 3

(57,977) (2)

{36,655) (1)

60,433 0

(34,199 0

•'

0 0

0 3

3,469 0

38,541 0

91,125 0

133,135 3

0 0

0 0

0 0

58,184 2

75,195 1

28,722 0

162,101 3

0 0

0 0

3,262 0

0 0

1,970 0

5,233 0

. 0

0

(3,630)

(373) 0

{4,004)

0

0

0

0

0

0

0

0

0

3,630

373

0

4,004

0

0

0

0

0

0

·• .. . ., , .. 0 $ (182} $ $ $ $ $ • $ 0 $ 679,688 $ $ $ $ $ $ 0 $ (1,348,411} $ (650,472) $ (40,388) $ $ $ . $ 0 $ (1,623,190) $ (465,482) $ (4,992) $ (5,024) $ 9,175$ (8,917)$ 0 $ 1,350,513 $ 1,531,441 $ $13,387$ (9,639) $ 8,828 $ 0 $ (941,582$ 415,487 $ 45,380 $ 8,363 $ (463 $ {89) $

·, . ·, ·.• ..

0 $ • $ . $ • $ . $ • $ . $ 0 $1,437,955$ . $ • $ . $ • $ • $ 0 $ 140,013 $ 41,229$ • $ . $ • $ . $ 0 $1,068,745$ 525,924$ - $ 10,085 $ (1,703) $ . $ 0 $ 1,841,077 $ 2,330,341 $ - $13,387$ (9,639} $ 8,828 $ 0 $ 4,487,790 $ 2,897,493 $ - $ 23,472 $ (11,342) $ 8,828 $ 0 0 0 0 0 0 0

:.,

0 $ $ $ $ $ • $ $ 0 $ 758,268 $ $ $ $ • $ $ 0 $1,388,893$ 652,987 $40,388$ $ • $ $ 0 $ 2,691,935 $ 991,406$ 4,992 $15,109 $ (10,879) $ 8,917$ 0 $ 453,379 $ 747,454$ $ $ $ $ 0 $ 5,292,474 $ 2,391,848 $45,380 $15,109 $ (10,879 $ 8,917 $

. 0 $ 182 $ • $ . $ $ • $ . $ 0 $ • $ . $ $ . $ • $ • $ 0 $ 99,530$ 38,713$ • $ . $ . $ • $ 0 $ • $ . $ • $ . $ • $ • $ 0 $ 37,185 $ 51,446$ • $ • $ • $ • $ 0 $ 136,898 $ 90,159$ . $ • $ . $ $

. $ (264) $

. $ 1,224$

. $ $ B,025 $ . $

(7,945) $ . $ 80 $ 960 $

" $ • $

. $ 2,607 $

. $ • $ • $ • $

(7,945) $ . $ (7,945) $ 2,607$

0 0

. $ $ • $ 1,383$ • $ $

(8,025) $ $ $ $

(8,025 $ 1,383 $

• $ 264 $ . $ • $ . $ • $ . $ . $ • $ • $ . $ 264 $


. $ • $ . $ • $ • $ . $ 1,813$ 4,549$ 2,637 $14,901$ 6,658 $ (26,057) $

(277,461) $ 1,078 $ (25,679) $ {112,057) $ (53,230) $ (82,606) $ (246,159) $ {27,430) $ (24,882} $ {132,819) $ (35,184) $ (23,217) $ 521,808 $ 21,804 $ 47,924 $ 229,976 $ 81,756 $ 131,880 $

• $ . $ • $ • $ . $ • $

$ • $ • $ • $ . $ • $ 133,555$ 6,778 $12,334$ 56,636 $ 22,820 $ 33,347 $ 23,635$ 722 $ 2,194$ 9,878$ 3,957$ 6,482$

261,344$ 4,357 $ 22,094 $97,109$ 43,071 $ 89,483 $ 641,038 $ 29,274 $ 59,168 $282,221 $ 101,919 $ 158,549 $

1,059,573 $ 41,131 $ 95,790 $ 445,844 $ 171,767 $ 287,860 $ 0 0 0 0 0 0

$ • $ $ $ $ $ 131,742 $ 2,230$ 9,697 $ 41,736 $ 16,162 $59,404$ 301,096 $ {356) $ 27,874 $121,935 $ 57,187 $89,087$ 507,504 $ 31,787 $ 46,976 $229,928 $ 78,255 $112,700 $ 119,231$ 7,471 $ 11,243 $ 52,245 $ 20,164 $ 26,670 $

1,059,573 $ 41,131 $ 95,790 $ 445,844 $ 171,767 $287,860$

• $ . $ • $ • $ . $ • $ . $ • $ • $ . $ • $ . $ . $ • $ • $ . $ • $ • $ . $ • $ . $ . $ • $ . $ . $ • $ • $ • $ $ . $ • $ . $ • $ . $ • $ • $

• $ . $ {813) $ (61) $

(5,119) $ 152 $ (2,797) $ 170 $ 8,729 $ (261) $

. $ $

. $ • $ 1,783$ (143) $

421 $ (18) $ 5,398$ (167) $

10,324 $ (417) $ 17,926 $ (745 $

0 0

$ • $ 2,596$ (82) $ 5,540 $ (170) $ 8,196$ (338) $ 1,594 $ (156) $

17,926 $ (745 $

. $ • $ • $ . $ . $ . $ • $ . $ • $ . $ . $ • $

. . (446) $ (83) $

682,724 $ 104,282$ (2,316,732) $ (552,937) $ (2,322,623) $ {842,264) $ 3,386,178$ 833,068$ (570898 $ 457,934$

[.2]

. $ • $ 1,574,117$ 286,412 $

204,876$ 46,782$ 1,854,310$ 393,596$ 4,794,873 $ 1,227,480 $

8,428,176 $ 1,954,270 $ 0 0

[.2]

$ $ 891,393$ 182,130$

2,383,365$ 559,616 $ 4,176,933 $ 1,135,860 $ 1,320,064$ 364,515$ 8,771,754 $2,342,121$

(.2.)

446 $ 83 $ • $ . $

138,243 $ 40,103$ • $ . $

88,631$ 29,897$ 227320 $ 70,083$

0

[.2)

WorkpaperFP1E-19R

Page[.3-1]

{363) 820

578,442 821 (1,763,795) 823

(1,480,359) 824 2,553,110 826

112,964)

820

1,287,705 821

158,095 823

1,460,714 824

3,567,392 826

6,473,906 0

820

709,263 821

1,823,749 823

2,941,073 824

955,548 826

6,429,634

,.. I 820

821

98,14~ 823

824

58,734 826

157,237

NorthernJndianaPublkServ!ceCompanyLLC

Small Customer Migration Pro-Form a Adjustment - Total Customer Summary


Table_Out_Migratlon_by_Rate_total

MIGRATING OUT TOTAL

820 2 821 8

823 21 824 24 826 14

Grand Total 69

2,682 0 5,865,312 0

19,313,370 61,446

39,799,691 75,195

12,701,672 30,692 77,682,727 167,334

MIGRATIONS BY SERVICE PLAN AND BLOCK Table_Net_Migratlon_by_Rate_Block

NET MIGRATION (IN* OUT)

820 (2) (2,682) 0 820 1 {2,682) 0

821 5 5,257,485 0 821 1 5,257,485 0

823 (17) (17,496,606) (57,977) 823 1 (17,496,606) {1,380) 823 2 0 {56,597)

824 (7) (24,514,399) 136,655) 824 1 (1,090,208) (1,500) 824 2 {5,151,445) (30,686) 824 3 (14,285,378) (4,469) 824 4 {3,987,368} 0

826 16 34,967,461 60,433 826 1 34,967,461 18,800 826 2 0 27,489 826 3 0 9,800 826 4 0 4,344 Grand Total (5) {1,788,741) (34,199)

0

Table_ln_Migraotlon_by_Rate_Block

MIGRATING IN

820 0 0 0 820 1 0 0

821 13 11,122,797 0 821 1 11,122,797 0

'823 1,816,764 3,469 823 1 1,816,764 260 823 2 0 3,209

824 17 15,285,292 38,541 824 1 3,929,392 6,750 824 2 6,349,988 31,791 824 3 5,005,912 0 824 4 0 0

826 30 47,669,133 91,125 826 1 47,669,133 42,200 826 2 0 33,776 826 3 0 10,805 826 4 0 4,344 Grand Total 64 75,893,986 133,135

0 0

2 1 0 3

0

3

(2)

(1)

0

0

0

0

0

0

3

0 0

3,630

373 0

4,004

0 0 0

0 (3,630)

(60)

(3,570) {373)

(SO) (323)

0 0 0 0 0 0 0

(4,004)

,, '""

0 0 0 0 0 0 0 0 0 0 0

0 0 0

0 0 0

0

' . ·, ,, ., ; '

' ,,,

,··· '" 0 $ 182 $ • $ . $ • $ . $ $ 0 $ 758,268 $ . $ • $ . $ • $ . $ 0 $ 1,488,423 $ 691,700 $40,388$ • $ • $ . $ 0 $ 2,691,935 $ 991,406$ 4,992 $15,109 $ {10,879) $ 8,917$ 0 $ 490,564 $ 798,900 $ • $ • $ . $ • $ 0 $ 5,429,372 $ 2,482,006 $45,380 $ 15,109 $ (10,879} $ 8,917$

I " '

' 0 $ (182) $ • $ . $ • $ . $ • $

$ (182) $ $ 0 $ 679,688$ . $ • $ . $ • $ . $

$ 679,688$ $ 0 $(1,348,411) $ (650,472) $ (40,388) $ . $ • $ . $

$(1,348,411) $ (32,996) $ (1,435)

$ . s (617,476) $ {38,954) 0 $ (1,623,190) $ (465,482) $ {4,992) $ (5,024) $ 9,175$ (8,917) $

$ {83,731) $ (28,635) $ (955)

$ (355,980) $ (383,265) $ (4,037)

$ (936,449) 5 (53,582) $ $ (247,029) $ $

0 $ 1,350,513 $ 1,531,441 $ * $13,387$ (9,639) $ 8,828$ $1,350,513 $ 494,440 $

$ $ 695,463$

$ . $ 238,146$ $ $ 103,391$

0 $ (941,582) $ 415,487 $ {45,380) $ 8,363 $ (463) $ {89) $

IOI ,,,

' ,·, ,'

I I I 0 $ $ $ $ $ • $ $

$ $ $ 0 $ 1,437,955 $ $ $ $ $ $

$1,437,955 $ s 0 $ 140,013 $ 41,229 $ $ $ $ $

$ 140,013$ 6,217 $

$ s 35,012 $ 0 $1,068,745$ 525,924$ $ 10,085 $ (1,703)$ $

$ 301,789$ 128,858$

$ 438,803 $ 397,066$

$ 328,153 $ s s $ $

0 $ 1,841,077 $ 2,330,341 $ $13,387$ (9,639) $ 8,828$ $1,841,077 $ 1,109,860$

$ $ 854,535 $

$ $ 262,555$ $ $ 103,391 $

0 $4,487,790$ 2,897,493 $ - $ 23,472 $ (11,342) $ 8,828$ 0

l··,

. $ 264 $ • $ 1,383$ • $ . $

{8,025) $ . $ . $ • $

8,Q25) $ 1,647 $

'

. $ (264) $

• $ 1,224 $

• $ . $

8,025$ . $

(7,945) $ . $

80 $ 960 $

j $ $

$ 2,607$

$ $

$ $

(7,945)$ $

(7,945} $ 2,607$


. $ • $ . $ • $ . $ • $ 131,742$ 2,230$ 9,697 $ 41,736 $ 16,162 $ 59,404 $ 301,096$ (356) $ 27,874 $ 121,935 $ S7,187 $89,087$ 507,504 $ 31,787 $ 46,976 $ 229,928 $ 78,255 $112,700$ 119,231 $ 7471 $ 11,243 $ 52,245 $ 20,164 $ 26,670 $

1,059,573 $ 41,131 $ 95,790 $ 445,844 $ 171,767 $ 287,860 $

. $ . $ . $ . $ • $ • $

1,813 $ 4,549$ 2,637 $ 14,901 $ 6,658 $ {26,057) $

(277,461) $ 1,078 $ (25,679) $(112,057) $ (53,230) $ (82,606) $

{246,159) $ (27,430) $ (24,882) $(132,819) $ {35,184) $ {23,217) $

521,808 $ 21,804 $ 47,924 $229,976$ 81,756 $ 131,880 $

0 $ . $ (O) $ IO)$ (OJ $ . $ ,,, ,,,

• $ $ $ $ • $ $

133,555 $ 6,778 $ 12,334 $ 56,636 $ 22,820 $33,347$

23,635$ 722 $ 2,194$ 9,878 $ 3,957 $ 6,482$

261,344$ 4,357$ 22,094 $ 97,109 $ 43,071 $ 89,483 $

641,038 $ 29,274 $ 59,168 $282,221 $ 101,919 $ 158,549 $

1,059,573 $ 41,131 $ 95,790 $ 445,844 $ 171,767 $ 287,860 $

,,.

• $ • $ 2,596$ (82} $ 5,540 $ (170} $ 8,196 $ (338) $ 1,594$ (156) $

17,926 $ (745 $

• $ . $ s

(813) $ (61) $ $

(5,119) $ 152 $

$ $

(2,797) $ 170 $

$ $ $ $

8,729 $ (261)$

$ $ $ $

0 $ 0 $

$ . $ $

1,783$ (143) $ $

421 $ (18) $

$ $

5,398$ (167) $

$ $ $ $

10,324 $ (417) $ $ $ $ $

17,926 $ (745) $

' 446 $ 83 $

891,393$ 182,130 $ 2,521,608$ 599,719$ 4,176,933 $1,235,860$ 1,408,695 $ 394,412$ 8,999,075 $ 2,412,204 $

(446} $ {83) $ $ . $

682,724 $ 104,282$

$ $ (2,316,732) $ (552,937) $

$ • $ $ . $

(2,322,623) $ (842,264) $ . $ . $

$ $ • $ $

$ $ 3,386,178$ 833,068$

$ • $ $ . $ $ $

. $ $ (570,898) $ 1457,934) $

$ $ $ $

1,574,117$ 286,412$

$ $ 204,876 $ 46,782$

$ $ $ $

1,854,310$ 393,596$

$ $ $ $ $ $ $ $

4,794,873 $ 1,217,480 $

$ s $ $ $ $ $ $

8,428,176 $ 1,954,270 $

WorkpaperFP1E-19R

Page[.3-2]

363 820 709,263 821

1,921,889 823 2,941,073 824 1,014,282 826 6,586,870

(363) 820 820

578,442 821 821

(1,763,795) 823 823 823

(1,480,359) 824 824

824

824 824

2,553,110 826 826 826 826 826

(112,964

820 820

1,287,705 821 821

158,095 823 823

823

1,460,714 824

824

824

824 824

3,567,392 826

826 826

826

826 6,473,906


NorthernlndlanaPubUcServlceCompanylLC WorkpaperFP1E-19R Small Customer Migration Pro-Form a Adjustment- Total Customer Summary Page[,3-3] E!ghteenMonthsEndedJune2018

Table_Out_Mfgration_by_Rate_Block MIGRATING OUT TO NEW RATE

,, I ,,

I '' '

I I I ,1 I t t I t I I I 820 0 0 0 0 0 0 $ $ $ $ s $ • $ $ $ $ $ $ $ $ $ • $ . $ $ $ 820

820 0 0 0 $ s $ s $ $ 820

821 8 5,865,312 0 0 0 0 $ 758,268 $ $ $ $ $ $ $ 1,383$ 131,742 $ 2,230 $ 9,697 $ 41,736 $ 16,162 $ 59,404 $ 2,596$ (82) $ 891,393$ 182,130 $ 709,263 821 821 1 5,865,312 0 0 $ 758,268$ s s s $ 821

823 19 18,021,890 58,184 2 3,630 0 $1,388,893$ 652,987 $40,388$ $ $ $ $ $ 301,096 $ (356) $ 27,874 $121,935 $ 57,187 $89,087$ 5,540 $ (170} $ 2,3&3,365 $ 559,616$ 1,823,749 823 823 1 18,021,890 1,400 60 $1,388,893$ 33,474$ 1,435 $ s $ 823 823 2 0 56,784 3,570 $ s 619,513 $38,954 $ $ $ 823

824 24 39,799,691 75,195 1 373 0 $2,691,935$ 991,406$ 4,992 $15,109 $ {10,879) $ 8,917 $ (8,025) $ $ 507,504 $ 31,787 $ 46,976 $229,928 $ 78,255 $112,700$ 8,196$ {338} $ 4,176,933 $ 1,235,860 $ 2,941,073 824 824 1 5,019,600 8,250 so $ 385,520 $ 157,493$ 955 $ $ $ 824 824 2 11,501,433 62,477 323 $ 794,784 $ 780,332$ 4,037 $ $ $ 824 824 3 19,291,290 4,469 0 $1,254,602$ 53,582$ s $ $ 824 824 3,987,358 0 0 s 247,029$ s $ $ $ 824

826 13 11,738,872 28,722 0 0 0 $ 453,379$ 747,454$ . $ • $ . $ • $ . $ • $ 119,231$ 7,471 $ 11,243 $ 52,245 $ 20,164 $25,670$ 1,594$ (156) $ 1,320,064$ 364,515$ 955,548 826 826 1 11,738,872 21,800 0 $ 453,379$ 573,340$ $ s $ 826 826 2 0 5,917 0 $ $ 149,706$ $ $ s 826 826 3 0 1,004 0 $ $ 24,409$ $ $ $ 826 826 4 0 0 0 $ $ $ $ $ $ 826 Grand Total 64 75,425,765 162,101 3 4,004 0 $ 5,292,474 $ 2,391,848 $45,380 $15,109 $ (10,879) $ 8,917 $ (8,025) $ 1,383$ 1,059,573 $ 41,131 $ 95,790 $445,844 $ 171,767 $ 287,860 $ 17,926$ (745) $ 8,771,754 $ 2,342,g_l_ $ 6,429,634

Check. ' Table_Out_M!gratlon_by_Rate_Block_Blank


'

1820 2 2,682 0 0 0 0 $ 182 $ $ $ $ • $ $ • $ 264 $ $ • $ $ $ $ $ $ $ 446 $ 83 $ 363 820 820 1 2,682 0 0 $ $ $ s $ $ 820

'821 0 0 0 0 0 0 $ $ $ $ $ • $ $ • $ $ $ $ $ $ $ $ $ $ $ $ 821 821 1 0 0 0 $ s $ $ $ $ 821

823 2 1,291,480 3,262 0 0 0 $ 99,530$ 38,713$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 138,243$ 40,103 $ 98,140 823 823 1 1,291,480 240 0 $ 99,530$ 5,738 $ $ $ $ 823 823 0 3,022 0 $ $ 32,975 S $ $ $ 823

824 0 0 0 0 0 0 $ $ $ $ $ $ $ • $ $ $ $ $ $ $ $ $ $ $ $ 824 824 1 0 0 0 $ $ $ s $ $ 824 824 2 0 0 0 $ $ $ $ s s 824 824 3 0 0 0 $ $ $ $ $ $ 824 824 4 0 0 0 $ $ $ $ s $ 824

82/i 1 962,800 1,970 0 0 0 $ 37,185 $ 51,446$ $ • $ • $ . $ . $ • $ . $ . $ . $ . $ $ • $ • $ $ 88,631$ 29,897$ 58,734 826 826 1 962,800 1,600 0 $ 37,185$ 42,080$ $ $ $ 826 826 2 0 370 0 $ $ 9,366$ $ $ $ 826 826 3 0 0 0 $ $ $ $ $ s 826 826 4 0 0 0 $ $ $ $ $ $ 826

Grand Total - _s_ 2,256,962 5,233 0 0 0 $ 136,898$ 90,159$ . $ • $ . $ • $ . $ 264 $ • $ . $ • $ • $ . $ • $ . $ $ 227,320 $ 70,083 $ 157,237

Northern Jnd!ana Pu bile Service Company LLC

Small Cu~omer Migration Pro-form a Adjustment - Total Customer Summar,o


MIGRATIONS BY SERVICE PLAN, BLOCK, AND SERVICE PLAN OPTION Table_Net_M!gration_by_Rate_Block_SPO

NET MIGRATION (IN - OUT) -·- ,,

820.1 {2) (2,682) 0 0 0 820.1 1 {2,682) 0 0 0

821.1 2 2,1n,12s 0 2 0

821.1 1 2,172,725 0 0 0 821,2 3 3,084,760 0 1 0

821.2 1 3,084,760 0 0 0 823,l (14) {13,900,405) (46,508) {2) {3,630}

823.1 1 (13,900,405) (1,170} 0 (60)

823.1 2 0 (45,338) 0 (3,570} 823.2 {3) (3,596,201} (11,470) 0 0

823.2 1 (3,596,201) (210) 0 0 823.2 2 0 (11,250) 0 0

824,1 {7) (10,594,464) (15,144) {1) {373) 824.1 1 (221,000) (250) 0 (50) 824.1 2 (2,682,720) (14,894) 0 (323) 824.1 3 (7,690,744) 0 0 0 824.1 4 0 0 0 0

824.2 (1) (3,885,754) (7,570) 0 0 824.2 1 (420,000) (550) 0 0 824.2 2 (975,541) (5,920} 0 0 824.2 3 (2,490,213) 0 0 0 824.2 4 0 0 0 0

824.4 0 (6,922,445) (12,743) 0 0 824,4 1 (809,208) {1,200) 0 0 824.4 2 (2,333,184) {9,992) 0 0 824,4 3 (2,517,237) (1,552) 0 0 824.4 4 (1,262,815) 0 0 0

824,6 {1) (5,724,552) (8,917) 0 0

824.6 1 {90,000) (150) 0 0 824.6 2 (210,000) (5,850} 0 0 824.6 3 (2,700,000) (2,917) 0 0 824.6 4 (2,724,552) 0 0 0

824.15 2 2,612,816 7,720 0 0 824.15 1 450,000 750 0 0 824.15 2 1,050,000 6,970 0 0 824.15 3 1,112,816 0 0 0 824.15 4 0 0 0 0

826.1 12 21,6'15,350 38,218 0 0 826.1 1 21,645,350 15,000 0 0 826.1 2 0 21,289 0 0 826.1 3 0 1,930 0 0 826.1 4 0 0 0 0

826.4 3 7,484,786 13,387 0 0 826.4 1 7,484,786 3,200 0 0 826.4 2 0 4,700 0 0 826A 3 0 3,971 0 0 826.4 4 0 1,516 0 0

826.6 1 5,837,326 8~28 0 0

826.6 1 5,837,326 600 0 0 826.6 2 0 1,500 0 0

826.6 3 0 3,900 0 0

826.6 4 0 2,828 0 0

Grand Total {SI (1,788,741) (34,199} 0 (4,004)

IOI 101

'· 0 $ (182) $ • $ . $ • $ . $ . $ • $ 0 $ (182) $ s s s s s s 0 $ 280,890 $ • $ . $ • $ . $ • $ . $ 0 $ 280,890$ s s $ $ s . s 0 $ 398,798$ • $ . $ • $ . $ s . $ 0 $ 398,798$ . s $ . s $ . $ s 0 $ (1,071,263) $ (522,607} $ {40,388) $ • $ • $ . $ • $ 0 $ (1,071,263) $ (27,975) $ (1,435) $ $ s . s • $ 0 S . $ (494,632) $ (38,954) $ $ s $ . s 0 $ {277,148) $ (127,865) $ . $ • $ . $ $ . $ 0 $ (277,148) $ (5,021) $ s . $ $ $ $ 0 $ $ {122,844) $ $ $ . $ $ . s 0 $ (705,509) $ (190,797} $ (4,992) $ • $ . $ • $ . $ 0 $ (16,973) $ (4,773) $ (955) $ . s $ s . $ 0 $ {185,384) $ (186,025) $ (4,037) $ s . s $ s 0 $ (504,151) $ . s $ s . s $ . s 0 $ s $ . s $ . s $ $ 0 $ {262,911) $ (98,840) $ • $ . $ • $ • $ . $ 0 $ (32,257) $ (12,409) $ . s $ . s $ . s 0 $ (67,413) $ (86,431) $ s $ s . $ s 0 $ (153,241) $ s $ s s $ s 0 $ . $ s $ s s $ s 0 $ {466,627) $ (166,309) $ - $ {12,743) $ 9,175 $ . $ $ 0 $ (62,150} $ (22,908) $ . s $ $ . s $ 0 $ (161,230) $ {124,795) $ . $ $ . s $ • $ 0 $ (165,012) $ (18,606) $ s $ . s • $ s 0 $ (78,235) $ . s $ s . s • $ s 0 $ (367,211) $ (110,905) $ . s . $ . $ (8,917) $ 8,025 $ 0 $ (6,912} $ (2,864) $ . $ $ s $ • $ 0 S (14,512) $ {73,067) $ . s $ s $ $ 0 $ {176,993) $ (34,975) $ $ s . $ $ s 0 $ (168,794) $ s s s $ s s 0 $ lS0,068 $ 101,369$ • $ 7,720$ • $ . $ • $ 0 $ 34,561$ 14,318 $ $ s $ $ $ 0 $ 72,558$ 87,052$ $ $ $ . s $ 0 $ 72,948$ . $ $ . s $ s . $ 0 $ s $ s $ $ . s $ 0 $ 835,987$ 979,993$ . $ • $ • $ . $ • $ 0 $ 835,987$ 394,500$ . $ . s $ s $ 0 $ . s 538,605$ . s $ s $ $ 0 $ $ 46,888$ $ s s $ . s 0 $ $ $ s s $ . s s 0 $ 289,077 $ .335,645 $ - $13,387 S (9,639)$ . $ • $ 0 $ 289,077 $ 84,160$ s $ s s . $ 0 $ $ 118,909$ $ s $ . $ s 0 $ $ 96,488$ $ s s s . $ 0 $ . s 36,088 $ . s . $ . s . s s 0 $ 225,449$ 215,803 $ . $ • $ • $ 8,828$ (7,945) $

0 $ 225,449$ 15,780$ $ $ s $ s 0 $ $ 37,950$ $ s $ $ . s 0 $ $ 94,770$ $ $ $ $ s 0 $ $ 67,303$ $ $ . $ $ s 0 $ (941,582) $ 415,487 $ (45,380) $ 8,363$ (463) $ (89) $ 80 $

101 IOI 101

(264) $

s 657 $

$ 567 $

$ . $ . s . $ • $ . s

$ • $

s $ $

. s $

. $ s $ $

. $

s s $ s

• $ . $ . s

$ $

• $ $ $ $ s

. $ s

. s

. s $

• $ s $ s

. s

. s

. $ $

. $ $

960 $


• $ . $ • $ . $ • $ • $ s s . s s s s

(10,723) $ 3,72.1 $ 698 $ 6,199$ 2,782 S {23,103) $ . s s $ s $ s

12,535 $ 828 $ 1,938$ 8,702$ 3,876$ (2,955) $

s s . s $ . s s (216,899) $ 1,5SO $ (20,167) $ (87,855) $ (41,771) $ (64,897) $

$ s $ s . s $ . s . $ $ . s $ s

(60,562) $ {502) $ (5,512) $ (24,202} $ (11,459) $ (17,709) $

$ s $ $ . $ . $ . s . $ . $ . s • $ s

(81,224) $ (9,305) $ {10,270) $ (52,921) $ (12,594) $ 5,048$

$ $ $ $ . s $ $ . $ $ . $ • $ s s s $ . s $ s $ . s . $ . s . $ $

(52,643} $ (5,561) $ (4,315) $ (22,956) $ (7,139) $ (12,006) $

$ $ $ s . $ . s $ . s $ s $ s

. s s s s $ . s

. s $ s $ $ s (74,223) $ (1,906) $ (8,159) $ (38,398) $ (13,593} $ (10,868) $

$ s s s s $ s s s . s . $ $ s s $ . s $ s

. s $ s . s $ $ (83,818) $ (11,887) $ (6,051) $ (36,391) $ (9,915) $ (19,094) $

$ s . $ . $ . $ • $ $ . s $ . s . s $

. s $ s . s . s . s s $ . s $ s s

45,748$ 1,229$ 3,913 $ 17,846 $ 8,057 $ 13,703 $

s $ . s . s . s . s $ s . s $ . s . $ $ s s $ s $ $ s $ $ . $ $

347,675$ 2,423 $ 33,626 $ 149,403 $ 58,126 $97,063$

$ . s . $ s . s $ $ . s $ . s . s s

. s $ s . s . s . s $ $ . s $ s s

90,315$ 7,494$ 8,247 $ 44,182 $ 1.3,714 $ 15,723 $

s . s s s . s $ s • $ . s $ s $ $ s s $ . s $ s s $ . s . $ s

83,818 $ 11,887 $ 6,051 $36,391$ 9,915 $ 19,094 $ . s $ $ . $ $ s . s $ s s . s . s . $ . $ s . $ • $ . $

s . $ $ . s $ . s 0 $ 0 $ (O) $ {0) $ (0) $ . s

• $ • $ s s

(999) S (22) $ . s $

, .. s (40) $ . $ $

(3,907) $ 118 $ . s $

s . s (1,212) $ 34 $

. s . $ $ s

(1,235) $ 53 $ s . $

. $ s s s s $

(700) $ 34 $ $ s s s

. $ . s

. $ s (1,355) $ 56 $

s $ . s • $

$ s $ . s

{534) $ 54 $ . $ s . $ s

$ . s $ s

1,026 $ (26} $

$ $ s $ s $

. s $ 7,174 $ (141)$

s • $ s s $ s s . $

1,021$ (66) $

s s $ s $ . s

. s $ 534 $ (54) $

. $ . s $ . s

. $ . $ $ s

0 $ 0 $

{446) $ {83) $ s s

270,824 $ 33,256 $

. $ $ 411,900$ 71,026 $

$ . s {1,851,157) $ (439,756) $

. s $ $ . $

(465,575) $ (113,181) $ . s . $

$ s (983,522) $ (391,504) $

s $ $ . s $ . s

. $ s (414,394) $ (121,462) $

. $ s

. s s $ . s $ s

(697,983) $ (218,819) $

s $ $ • $

. s . s $ . s

(553,909) $ (177,759) $ . $ s

$ s • $ . s . s s

327,185$ 67,280$

s . $ s • $ s . $

. s • $ 2,163,654$ 490,023$

. $ $ $ s $ . s

. s $ 705,399$ 192,733$

s $ • $ . s

s s s • $

517,125$ 150,311 $ . $ s

$ . s $ . s $ s

(570,898) $ (457,934) $

WorkpaperFP1E-19R

Page(.3-4]

(363) 820 820

137,568 821

821 340,874 821

821

(1,411,401) 823

823

823

(352,394) 823

823

823

(592,018) 824

824

824

824 824

(292,932) 824 824

824

824

824

(479,165) 824

824

824

824

824 (376,150) 824

824

824

824

824 259,905 824

824

824

824

824 1,673,630 826

826

826

826

826 512,666 826

826

826

826

826

366,814 826

826

826

826

826

(112,964)


Northernlnd!anaPubllcServlceCompanyLLC WorkpaperFP1E-19R

Small Customer Migration Pro-Form a Adjustment- Total Customer Summary Page[,3-SJ


Table_ln_Migratlon_by_Rate_Block_SPO $0

MIGRATING IN /$.'143,S78

-, 820.1 0 0 0 0 0 0 $ $ $ $ $ $ $ $ $ $ $ - $ $ - $ - $ $ - $ $ $ 820

820.1 0 0 0 $ $ $ 820

821.1 7 6,452,501 0 2 0 0 $ 834,179$ $ $ $ $ $ $ 1,536$ 86,444 $ 5,075$ 7,661 $ 35,461 $ 14,739 $22,317$ 1,272 $ (81} $ 922,159$ 166,152$ 756,007 821

821.1 1 6,452,501 0 0 $ 834,179$ $ 821 821,2 6 4,670,296 0 1 0 0 $ 603,776$ $ $ $ - $ $ $ 1,071 $ 47,111 $ 1,703$ 4,673 $ 21,17S $ 8,081 $ 11,030 $ 512 $ (63) $ 651,958$ 120,260 $ 531,698 821

821.2 4,670,296 0 0 $ 603,776 $ $ 821

823.1 3 1,531,584 2,613 0 0 0 $ 1181035 $ 31,629$ $ $ $ $ $ $ 17,754$ 143 $ 1,763$ 7,369$ 3,131 $ 4,977 $ 386 $ {15) $ 167,417$ 39,438$ 127,979 823

823.1 1 1,531,584 240 0 $ 118,035 $ 5,738 $ 823

823.1 2 0 2,373 0 $ $ 25,890$ 823

823.2 285,180 856 0 0 0 $ 21,978$ 9,600 $ - $ $ $ $ $ - $ S,881 $ 579 $ 432 $ 2,508$ 826 $ 1,504 $ 35 $ (3) $ 37,459$ 7,343$ 30,115 823

823.2 1 285,180 20 0 $ 21,978$ 478 $ 823 823.2 2 0 836 0 $ $ 9,122 $ 823

824.1 10 11,792,672 28,005 0 0 0 $ 826,143$ 384,426$ $ $ $ $ - $ $ 199,894$ 2,612 $ 16,955 $ 73,116 $ 32,756 $ 70,521 $ 4,065$ {131) $ 1,410,464$ 303,661$ 1,106,802 824

824.1 1 3,148,600 5,250 0 $ 241,822 $ 100,223 $ 824 824.1 2 4,979,296 22,755 0 $ 344,084 $ 284,204$ 824

824.1 3 3,664,776 0 0 $ 240,237 $ $ 824 824.1 4 0 0 0 $ $ $ 824

824,2 1 151,184 451 0 0 0 $ 10,497 $ 6,290$ - $ - $ - $ - $ $ - s 2,838$ 127 $ 222 $ 1,291$ 425 $ 774 $ - $ (2) $ 19,625$ 3,893$ 15,732 824 824.2 1 30,000 100 0 $ 2,304$ 1,909$ 824 824.2 2 70,000 351 0 $ 4,837 $ 4,381 $ 824 824.2 3 51,184 0 0 $ 3,355$ $ 824 824.2 4 0 0 0 $ $ $ 824

824.4 4 728,620 2,366 0 0 0 $ 52,037$ 33,838$ - $ 2,366$ (1,703) $ - $ - $ - $ 12,865 $ 390 $ 1,004$ 4,856$ 1,833 $ 4,485$ 307 $ (9) $ 97,037 $ 18,762 $ 78,275 824

824-4 1 300,792 650 0 $ 23,102 $ 12,409$ 824

824.4 2 250,692 1,716 0 $ 17,324$ 21,429$ 824

824.4 3 177,136 0 0 $ 11,612 $ $ 824

824.4 4 0 0 0 $ $ $ 824

824,6 0 0 0 0 0 0 $ $ $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - s - $ - s - $ 824 824.6 1 0 0 0 $ $ $ 824

824.6 2 0 0 0 $ $ $ 824

824.6 3 0 0 0 $ $ $ 824

824.6 0 0 0 $ $ $ 824

824,15 2 2,612,816 7,7'1!:J 0 0 0 $ 180,068$ 101,369$ $ 7,720$ - $ - $ - s - $ 45,748$ 1,229$ 3,913 $17,846$ 8,057 $ 13,703 $ 1,026 $ (26) $ 327,185 $ 67,280 $ 259,905 824

824.15 1 450,000 750 0 $ 34,561$ 14,318$ 824 824.15 2 1,050,000 6,970 0 $ 72,558$ 87,052 $ 824

824.15 3 1,112,816 0 0 $ 72,948 $ $ 824

824.15 4 0 0 0 $ $ $ 824 826.1 26 34,347,022 68,910 0 0 0 $ 1,326,551 $ 1,778,893 $ $ - $ - $ - $ - $ - $ 466,905 $ 9,893 $ 44,870 $ 201,648 $ 78,290 $123,733$ 8,769$ (297) $ 3,572,349 $ 884,436$ 2,687,913 826

826.1 1 34,347,022 38,400 0 $1,326,551$ 1,009,920 $ 826

826.1 2 0 27,576 0 $ $ 697,676$ 826 826.1 3 0 2,934 0 $ $ 71,297$ 826

826.1 0 0 0 $ $ $ 826 826-4 3 7,484,786 13,387 0 0 0 $ 289,077 $ 335,645$ - $ 13,387 $ (9,639)$ - $ $ - $ 90,315$ 7,494 $ 8,247 $ 44,182 $ 13,714 $ 15,723 $ 1,021 $ {66) $ 705,399$ 192,733$ 512,666 826

826.4 1 7,484,786 3,200 0 $ 289,077 $ 84,160$ 826

826-4 2 0 4,700 0 $ $ 118,909$ 826

826.4 3 0 3,971 0 $ $ 96,488 $ 826

826-4 4 0 1,516 0 $ $ 36,088$ 826 826.6 1 5,837,326 8,828 0 0 0 $ 215,449 $ 215,803$ $ - s - $ 8,828 $ (7,945) $ - $ 83,818 $ 11,887 $ 6,051 $36,391$ 9,915 $19,094$ 534 $ (54) $ 517,125$ 150,311 $ 366,814 826

826.6 5,837,326 600 0 $ 225,449$ 15,780$ 826 826.6 0 1,500 0 $ $ 37,950$ 826 826.6 3 0 3,900 0 $ $ 94,770 $ 826 826.6 4 0 2,828 0 $ $ 67,303 $ 826

Grand Total 64 75,893,986 133,135 3 0 0 $ 4,487,790 $ 2,897,493 $ - $ 23,472 $ (11,342) $ 8,828 $ {7,945) $ 2,607$ 1,059,573 $ 41,131 $ 95,790 $445,844 $ 171,767 $ 287,860 $ 17,926 $ (745) $ 8,428,176 $ 1,954,ZZQ_ $ 6,473,906 ,,,


Northernlnd!anaPubllcServlceCompanyLLC WorkpaperFP1E--19R

Small Customer M!cratlon Pro-Form a Adjustment - Total Customer Summary Page[.Hi]


Table_Out_Mlgratlon_by_Rate_Block_SPO

MIGRATING OUT TO NEW RATE

I ·. . '.·

820,1 0 0 0 0 0 0 $ $ $ • $ $ $ • $ $ $ $ $ $ $ $ $ $ . $ $ $ 820

820.1 1 0 0 0 $ 5 $ 820

821.1 5 4,279,nG 0 0 0 0 $ 553,289$ $ $ $ $ • $ $ 879 $ 97,166$ 1,354$ 6,963 $ 29,262 $ 11,957 $ 45,419 $ 2,271$ {59)$ 651,335$ 132,896 $ 518,440 821

821.1 1 4,279,776 0 0 $ 553,289 5 $ 821

821.2 3 1,585,536 0 0 0 0 $ 204,978 $ $ . $ $ $ $ $ 504 $ 34,576$ 875 $ 2,734$ 12,473 $ 4,205 $ 13,985 $ 326 $ (23)$ 240,058 $ 49,234$ 190,824 821

821.2 1,585,536 0 0 $ 204,978 $ 5 821

823.l 15 14,140,509 45,858 2 3,630 0 $ 1,089,767 $ 515,523 $40,388$ $ • $ . $ $ $ 234,653$ (1,437) $ 21,930 $ 95,225 $ 44,902 $69,874$ 4,293$ (133) $ 1,880,331$ 439,091 $ 1,441,240 823

823.1 1 14,140,509 1,170 60 $1,089,767 $ 27,975 $ 1,435 823

823.1 2 0 44,688 3,570 $ $ 487,548 $38,954 823

823.2 4 3,881,381 12,326 0 0 0 $ 299,126 $ 137A65 $ $ $ $ $ $ $ 66,443 $ 1,081$ 5,944 $ 26,710 $ 12,285 $19,214$ 1,246$ (37) $ 503,034$ 120,525$ 382,509 823

823,2 1 3,881,381 230 0 $ 299,126$ 5,499 $ 823

823.2 2 0 12,096 0 $ $ 131,965 $ 823

824.1 17 22,387,136 43,148 1 373 0 $1,532,652$ 575,224$ 4,992$ $ $ $ $ $ 281,118 $ 11,917 $ 27,225 $126,038 $ 45,350 $ 65,472 $ 5,300$ (184) $ 2,393,985$ 695,165$ 1,698,820 824

824.1 1 3,369,600 5,500 50 $ 258,795$ 104,995 $ 955 824

824.l 2 7,662,016 37,648 323 $ 529,468$ 470,229$ 4,037 824

824.1 11,355,520 0 0 $ 744,388 $ $ 824

824.l 4 0 0 0 $ 5 $ 824

824.2 2 4,036,938 8,021 0 0 0 $ 273,408 $ 105,130 $ $ . $ • $ . $ • $ . $ 55,480$ 5,687$ 4,538 $ 24,247 $ 7,564 $ 12,780 $ 700 $ (36) $ 434,018$ 125,355 $ 308,663 824

824.2 1 450,000 750 0 $ 34,561$ 14,318$ 824

824.2 2 1,045,541 7,271 0 5 72,250$ 90,813 $ 824

824.2 3 2,541,397 0 0 $ 166,596$ s 824

824.2 4 0 0 0 $ $ $ 824

824.4 4 7,651,065 15,109 0 0 0 $ 518,664$ 200,147 $ $ 15,109 $ (10,879) $ . $ $ . $ 87,088 $ 2,296 $ 9,163 $43,253$ 15A26 $ 15,353 $ 1,662$ (65) $ 795,020 $ 237,581$ 557,440 824

824.4 1 1,110,000 1,850 0 s 85,251$ 35,317 $ 824

824.4 2 2,583,876 11,707 0 $ 178,554$ 146,224 $ 824

824.4 3 2,694,373 1,552 0 s 176,624 $ 18,606$ 824

824.4 1,262,816 0 0 $ 78,235$ $ 824

824.6 1 5,724,552 8,917 0 0 0 $ 367,211$ 110,905 $ $ • 5 • $ 8,917 $ (8,025} $ • $ 83,818 $11,887$ 6,051 $ 36,391 $ 9,915 $19,094$ 534 $ (54) $ 553,909$ 177,759 $ 376,150 824

824.6 1 90,000 150 0 s 6,912$ 2,864 $ 824

824.6 2 210,000 5,850 0 $ 14,512 $ 73,067$ 824

824.6 3 2,700,000 2,917 0 $ 176,993$ 34,975$ 824

824.6 4 2,724,552 0 0 $ 168,794 $ $ 824

824.15 0 0 0 0 0 0 $ 5 $ • $ • $ . $ $ . $ • $ . $ . $ . $ . s • $ . $ • $ . $ • $ • $ 824

824.15 1 0 0 0 $ $ $ 824

824.15 2 0 0 0 $ $ $ 824

824.15 3 0 0 0 $ $ $ 824

824.15 4 0 0 0 5 $ $ 824

826.1 13 11,738,872 28,722 0 0 0 $ 453,379$ 747,454 $ . $ • $ . $ • $ • $ . $ 119,231$ 7A71 $ 11,243 $ 52,245 $ 20,164 $26,670$ 1,594$ {156) $ 1,320,064 $ 364,515$ 955,548 826

826.1 1 11,738,872 21,800 0 $ 453,379$ 573,340$ 826

826.1 2 0 5,917 0 $ $ 149,706$ 826

826.1 3 0 1,004 0 $ $ 24,409$ 826

826.1 4 0 0 0 $ 5 $ 826

826.4 0 0 0 0 0 0 $ $ • $ $ • $ . $ . $ • $ . $ • $ • $ • $ . 5 • $ . $ • $ . $ • $ . $ 826

826.4 1 0 0 0 $ $ $ 826

826.4 2 0 0 0 $ $ $ 826

826.4 3 0 0 0 $ $ $ 826

826.4 4 0 0 0 $ $ $ 826

826.6 0 0 0 0 0 0 $ $ $ $ • $ . $ • $ • $ . $ • $ • $ • $ . $ • $ . $ • $ . $ • $ . $ 826

826.6 0 0 0 $ $ $ 826

826.6 2 0 0 0 $ 5 $ 826

826.6 3 0 0 0 $ $ $ 826

826.6 4 0 0 0 $ $ $ 826

Grand Total 64 75,425,765 162,101 3 4,004 0 $ 5,292,474 $ 2,391,848 $45,380 $ 15,109 $ (10,879) $ 8,917$ (8,025) $ 1,383 $ 1,059,573 $ 41,131 $ 95,790 $445,844 $ 171,767 $ 287,860 $ 17,926 $ (745) $ 8,771,754 $ 2,342,121 $ 6,429,634

IOI


Nonhern lndlana Public Service Company LLC WorkpaperFP1E-19R

Small Customer Migration Pro-Form a Adjustment- Total Customer Summary Page[.3-7]

EighteenMonthsEndedJune2018

Table_Out_Mlgratlon_by_Rate_8lock_SP0_8lank


.· ·. . . . · .

820.1 2 2,682 0 0 0 0 $ 182 $ $ $ $ $ $ • $ 264 $ . s $ $ $ $ • $ $ $ 446 $ $ "' 820

820.1 1 2,682 0 0 $ 182 $ $ 820

821,l 0 0 0 0 0 0 $ $ $ • $ $ $ $ $ $ s $ $ $ s $ $ $ $ $ 821

821.1 1 0 0 0 $ $ $ 821

821,2 0 0 0 0 0 0 $ $ $ $ $ $ $ • $ $ $ $ $ $ $ $ $ $ $ $ 821

821.2 1 0 0 0 $ $ s 821

823.1 2 1,291,480 3,262 0 0 0 $ 99,530$ 38,713$ $ $ s $ $ s $ $ $ $ $ $ $ $ 138,243 $ 40,103$ 98,140 823

823.1 1 1,291,480 240 0 $ 99,530 $ 5,738 $ 823

823.1 2 0 3,022 0 $ s 32,975 $ 823

823.2 0 0 0 0 0 0 $ $ $ . s $ $ $ $ $ $ $ $ s $ $ $ s $ . s 823

823.2 1 0 0 0 $ s $ 823

823.2 2 0 0 0 $ s $ 823

824.1 0 0 0 0 0 0 $ $ $ $ $ $ $ s $ $ $ s $ s • $ $ $ $ $ 824.1 0 0 0 $ s $ 824

824.1 2 0 0 0 $ $ $ 824

824.1 3 0 0 0 s $ $ 824

824.1 0 0 0 $ $ $ 824

824,2 0 0 0 0 0 0 $ $ $ $ . $ • $ • $ . $ • $ . $ • $ . s • $ . $ • $ • $ • $ . $ • $ 824

824.2 1 0 0 0 s $ s 824

824.2 2 0 0 0 s $ s 824

824.2 3 0 0 0 s $ s 824

824.2 0 0 0 $ $ s 824

824.4 0 0 0 0 0 0 $ $ $ • $ . $ • $ . s . $ . $ • $ . $ • $ • $ . $ • $ . s • $ . $ • $ 824

824.4 1 0 0 0 $ s $ 824

824.4 2 0 0 0 s $ $ 824

824.4 3 0 0 0 $ ' $ 824

824.4 4 0 0 0 $ ' $ 824

824.6 0 0 0 0 0 0 $ $ $ $ . s • $ . $ . s . $ • $ . $ . s • $ . s • $ . s • $ . $ • $ 824 824.6 1 0 0 0 $ ' $ 824

824.6 2 0 0 0 $ ' $ 824

824.6 3 0 0 0 $ $ $ 824

824.6 4 0 0 0 $ ' $ 824

824,15 0 0 0 0 0 0 $ $ $ $ . $ • $ • $ • $ • $ • $ . s • $ • $ . $ • $ . $ • $ . $ • $ 824

824.15 1 0 0 0 $ ' $ 824

824.15 2 0 0 0 $ $ ' 824

824.15 3 0 0 0 ' $ ' 824

824.15 0 0 0 ' $ $ 824

826.1 1 962,800 1,970 0 0 0 $ 37,185$ 51,446$ $ • $ . s . $ • $ . s • $ . s • $ . $ • $ • $ • $ • $ 88,631$ 29,897$ 58,734 826

826.1 1 962,800 1,600 0 s 37,185 $ 42,080 $ 826

826.1 2 0 370 0 $ $ 9,366 S 826

826.1 3 0 0 0 ' $ ' 826

826.1 4 0 0 0 $ $ $ 826

826.4 0 0 0 0 0 0 $ $ $ . s • $ • $ • $ • $ . $ • $ . $ • $ . $ • $ • $ • $ . s • $ . s 826 826.4 1 0 0 0 $ ' s 826

826.4 2 0 0 0 $ $ $ 826

826.4 3 0 0 0 $ $ $ 826

826.4 0 0 0 ' $ ' 826

826.6 0 0 0 0 0 0 S $ $ $ • $ . s • $ . $ • $ . $ $ . $ • $ • $ . $ • $ • $ • $ • $ 826 826.6 0 0 0 ' $ ' 826

826.6 2 0 0 0 $ ' $ 826

826.6 3 0 0 0 $ $ $ 826

826.6 4 0 0 0 $ $ $ 826

Grand Total s 2,256,962 5,233 0 0 0 $ 136,898$ 90,159 $ • $ • $ . $ • $ . $ 264 $ . $ $ • $ . $ • $ . $ • $ . $ 227,320 $ 70,08_3 ~237 ,,, IOI

Northernlnd!ariaPublkServlceCompanyllC Small Customer Migration Pro-form a Adjustment - Total Customer Summary


Table_Out_Mlgratlon_by_Rate_Block_SPO_Total

MIGRATING OUT TOTAL

820.1 820.1

821,1

821.1 821,2

821.2 823.1

823.1

823.1

823.2

823.2 823.2

824.l

824.1

824.1

824.l 824.1

824.2

824.2

824.2

82'1.2 824.4

824.4 824.4

824.4 824.4

824.6

824.6

824.6 824.6

824.6

824.15

824.15 824.15

824.15 824.15

826.1

826.1

826.1

826.1 826.1

826.4

826.4

826.,i

826.4 826.4

826,6

826.6

826.6

826.6

826._6 Grand Total

17

17

14

2,682 2,682

4,279,776

4,279,776 1,585,536

1,585,536 I 1s,43t,9s9 49,121

15,431,989 1,410

47,711

3,881,381 12,326

3,881,381 230 12,096

I 22,3s1,u6 '13,148

3,369,600 5,500

7,662,016 37,648

11,355,520

4,036,938 8,021

450,000 750 1,045,541 7,271 2,541,397

7,651,065 15,109

1,110,000 1,850 2,583,876 11,707 2,694,373 1,552 1,262,816

5,724,552 8,917

90,000 150

210,000 5,850

2,700,000 2,917 2,72'1,552

I 12,101,612 30,692

12,701,672 23,400

6,287

1,004

77~2,727 167,334

,.630 I 60

3,570

373 I so 323

4.!.004

: :

182 $ 264

182 553,289 $ 879 $ 553,289

204,978 $ 504 $

204,978

I$ ,., .. ,2,, $ 554,236 $40,388 $ $1,189,297$ 33,713 $ 1,435

s 520,523 $38,954

299,126$ 137,465 $

299,126 S 5,499

s 131,965

1$ 1,532,652$ 575,224$ 4,992 $

$ 258,795 $ 104,995$ 955

$ 529,468 $ 470,229$ 4,037

744,388

273,408$ 105,130 $ 34,561$ 14,318

72,250$ 90,813

s 166,596

518,664$ 200,147 $15,109 $ {10,879) $

85,251$ 35,317 178,554$ 146,224

176,624 S 18,606 78,235

367,211$ 110,905 $ 8,917 $ (8,025} $

6,912$ 2,864

14,512$ 73,067

176,993$ 34,975

168,794

490,5641$ 798,900 I I I I I I r 490,564 $ 615,420

159,071 24,409

97,166$ 1,354 $ 6,963 $ 29,262 $ 11,957

34,576$ 875 $ 2,734$ 12,473 $ 4,205

234,653 $ (1,437} $ 21,930 $ 95,225 $ 44,902

66,443$ 1,081$ 5,944 $ 26,710 $ 12,285

281,118 $ 11,917 $ 27,225 $ 126,038 $ 45,350

55,480 $ 5,687$ 4,538 $24,247$ 7,564

87,088$ 2,296$ 9,163 $ 43,253 $ 15,426

83,818 $11,887$ 6,051 $36,391$ 9,915


$ ... $

$45,419$ 2,271$ (59) $ 651,:135 $

$13,985$ 326 $ (23) $ 240,058 $

$69,874$ 4,293$ (133) $ 2,018,574 $

$ 19,214 $ 1,246$ (37) $ 503,034$

$ 65,472 $ 5,300 $ (184) $ 2,393,985$

$ 12,780 $ 700 $ (36) $ '134,018 $

$15,353$ 1,662$ {65) $ 795,020$

$19,094$ 534 $ (54) $ 553,909$

83 $

132,896$

49,234 $

479,194$

120,525 $

695,165$

125,355$

237,581 $

1n,1s9 $

WorkpaperFP1E-19R

Page[,l-81

363 820 820

518,440 821

821 190,824 821

821 1,539,380 823

823

823

382,509 823 823

823

1,698,820 824

824

824

824

824

308,663 824

824

824

824 824

557,440 824

824 824

824 824

376,150 824

824

824

824 824

824

824

824 824 824

119,2311 $ ,,471 I$ 11,243 I$ 52,2451 $ 20.1641$ 26,6701$ 1,5941$ (156)1 $ 1.408,6951$ 394,4121 $ 1,014,2821 826

826

826 826

826

826

826

826

826 826

826

826

826

826

826

o I S s,429~ ~.006 j $ 45,380 ~g J $ 110,87911 S a,917] $ {s,02s1J $ 1,647 I S - 1,059,573 JS 41,131 j S 95,790) $ 445,844 J S 111,767 I$ 287,86.Q__lj_ 17~ (74511 $ 8,999,075 j $ 2,412,2041 $ 6,586,870

I

NorthernlndlanaPubUcServlceCompanyUC

Small Customer Migration Pro-Forma Adjustment ForecastedTestVearJanuaryl•December31,2019

Tabl•~nual_Summ•.!}'_

1Customer1 2Customer2 3Customer3 4Customer4 SCustomers 6Customer6

7Customer7 8Customer8 9 Customer9

lOCustomerlO 11Customer11 12 Customer12 BCustomerB 14 Customer14 15Customer15 16 Customer16

17 Customer17 18 Customer18

19 Customerl9 20Customer20 21 Customer21

22Customer22 23Customer23 24Customer24

25Customer25

26Customer26 27 Customer27 28Customer28 29Customer29

30 Customer30



35 Customer35 36Customer36

37Customer37


40Customer40

41Customer41

42 Customer42

43 Cu!itomer43

44 Customer44 45Cu!itomer45 46Cu!itomer46

47Cu!itomer47 48Custorner48

49Customer49

SOCustomerSO

51Customer51

52Customer52

53Customer53

54 Customer54

55 customerss

56Custorner56

57Customer57

58 Customer58

59Cu!i\omer59

60Customer60

61 Customer61

62Customer62

63Customer63

64 Customer64

65Customer65

66 Customer66

67 Customer67


I


I I I 2017En~ ..,.. - - I

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ConfldentfalPaae{,5•8]

Northemt11dl•n•P11bllcSeN!ceCompanyllC Sm•II Cw:tomer Mlcr■tlon Pra-forma Adjustment

Ef1h1e,mMonthsEndedJ1meZ0l8

C•k~lated from monthly billed en~rgy downloaded from database OlDRATEBlockedEner!Y_

Confidentlallnformatlon-ExcludedlromPublkAccessperA.R.9(G)

,,,I. ·•·.1


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1,:

WorkpaperFPlE-19R ConfidenllJIPace[.5•9)

NorihtmlndlanaPubllcStNlctCompanyUC Small Customer Miaratlon Pro.form• Adjustment

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1·

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ConfidentialPa1e[.S-l0]

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Confldentlallnformatlon-ExcludedfromPubllcAccessperA.R.9(G)

'1


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l

Wor1<paperFPlE·19R ConfldentJalPa1e{,S•ll]

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l Calculated from billed demand downloaded from database

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Calculated 01dO;;;;;;dB!o~i Totals

I


:,1 I

WorkpapuFP1E-19R ConfldentlalP11e[.5-15]

,-

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I

lndudes ■n.r..nrvkedlscounts

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Confldentl•IP•ie[.5•18]

NonhemlndlanaPubllcSeivlceCompanyLLC SmallCustomerMl11ratlonPro-form•Adjustment

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I NfWRATEEnernB!ockBrnkpolnts

I


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WorkpaperFP1E•19R ConffdenttalPaie(.S-19]

NonhemJndlanaPubllcServkeComp.anyLlC S111al1 Customer Ml11r.tlon Pro-form• Adjustment

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ElthteenMonth,EndedJlme20U

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NEWRATEEne<!Y_factors2017

I

Petitioner's Confidential Exhibit No. 20-52 (Redacted) of 887

J:,

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of 887

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' (


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l

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1

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Forecast Fuel f0.025750

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NorthernlndlanaPubllcServkeCompanyllC Small Customer Migration Pro-forma Adjustment ElghteenMonthsEndedJune2018

T•bl•~dcor_An•ly•I•

1 716 2 724 716 3 723 716

723 716 714

6 724 7 714 716

' 721 714 9 723 716

Copy/Pa5te-Value from Source File ("Small Migration Analysis'')

Customerl Cunomer2 Customer3 Customer4 Cunomer5 Customer6

customer7 Customers

Customer9

10 723 (blank) CustomerlO 11 723 726 customerll 12 724 726 Customerl2

13 724 726 customerB 14 720 (blank) Customer14 15 723 721 customerl5 16 723 726 Customerl6 17 723 724 Customer17 18 Customer18

19 customer19 20 customer20

21 customer21 22 724 customer22 23 723 (blank) customer23 24 724 726 customer24 25 724 723 Customer25 26 723 customer26

27 723 724 Customer27

28 724 726 Customer26 29 724 726 customer29 30 724 726 Customer30 31 724 customer31

rn TT rn

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n 721

rn rn rn m rn

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Custorner32 Customer33 customer34 Customer35 Customer36 customer37 Customer38 Customer39 Customer40 Customer41 CUstomer42 Customer43 customer44 Customer4S customer46 Cust.omer47 Customer46 customer49 Customer SO Cust.omer51 Customer52 Customer53 Customer54 customer55 Customer56 Customer57

58 724 726 Cust.omer58 59 726 (blank) Customer59 60 726 721 Customer60 61 720 (blank) Customer61 62 724 726 customer62 63 723 721 Customer63 64 724 Customer64 65 726 customer65 66 726 Cust.omer66 67 Customer67 68 724 726 customer68 69 721 726 Custorner69



Worl!paperFPlE•l9R

ConfldentlalPage[.6-lJ

NorthernJndfanaPublfcServ[ceCompanyllC

Small Customer Migration Pro-Forma Ad/ustment ElghteenMonthsEndedJune2018

Confidential Information - Ex duded from Public Access per A.R. 9(G)


WorkpaperFPlE-19R

ConfidentialPage[.6-2]

NorthernlndlanaPubllcServiceCompanyLLC

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Confidential Information• E><duded from PubhcAccess per A.R. 9(G}

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WorkpaperFP1E•19R

ConfidentlalPage[.6·3]

Northern Indiana Publlc Service Company UC Small Customer Migration Pro-Forma Adjustment EighteenMonthsEndedJune2018


WorkpaperFP1E-19R

ConfidentfalPage!.6-4]

Com_e_arison ,,




Proforma Adjustment to Fuel Cost


Workpaper FP 1F-19R

Page [.1]

This proforma adjustment decreases the twelve months ending December 31, 2019 fuel cost, which adjusts the 2019 lighting budget to the 2019 forecast for lighting including LED TOSIC Replacement.

Line

No.


2 Rate 750

3 Rate 755

4 Rate 760

Description

A

5 Decrease in Proforma Twelve Months Ending December 31, 2019 Fuel Cost

Adjustment

B

FP 1F-19R

Page

Amount Reference

C D

$ (695,605) [.2]

152.407 [.2]

(38,709) [2]

$ (581,907) [2]

Northern Indiana Public Service Company LLC Fuel Cost: Lighting


Workpaper FP 1 F-19R Page [.2]

Delta from Budget to Forecast for Twelve Months Ending December 31, 2019

Line 2019 Base 2019 Base 2019 Base Rates

No. Description 2019 kWh Rates Revenue Rates Fuel Margin

Line 5 - Line 9 Rate 750 (18,555,577) $ (2,422,079) $ (695,605) [.1] $ (1,726,474)

2 Line 6 - Line 1 O Rate 755 5,968,253 $ 737,984 $ 152,407 [.1] $ 585,578

3 Line 7 - Line 11 Rate 760 520,971 $ 195,905 $ (38,709) [.1] $ 234,613

4 Line 8 - Line 12 Total (12,066,353) $ (1,488,190) $ (581,907) [.1] $ (906,283)

Forecasted Fore casted Fore casted



5 Rate 750 41,476,293 $ 6,945,525 $ 1,068,056 $ 5,877,469 6 Rate 755 6,323,787 $ 765,766 $ 162,844 $ 602,923 7 Rate 760 14,802,974 $ 2,313,408 $ 381,191 $ 1,932,216 8 Total 62,603,054 $ 10,024,699 $ 1,612,091 $ 8,412,608

Budgeted Budgeted Budgeted



9 Rate 750 60,031,870 $ 9,367,604 $ 1,763,661 $ 7,603,943

10 Rate 755 355,534 $ 27,782 $ 10,437 $ 17,345 11 Rate 760 14,282,003 $ 2,117,503 $ 419,900 $ 1,697,603 12 Total 74,669,407 $ 11,512,889 $ 2,193,998 $ 9,318,891

1 [.3]

1 [.3]



Total 2019 kWh Delta

Rate 750, 755, 760 PROFORMA

Total 2019 Revenue Delta

Rate 750 -18,555,577 kWh ($2,422,079) Rate 755 5,968,253 kWh $737,984 Rate 760 520,971 kWh $195,905

TOTALl====_~12~,0=6~6=,3~5=3~kW=.h=================($~1=,4=8=8=,1=90~)


TOTAL


TOTAL

TOTAL2019 kWh

41,476,293 kWh 6,323,787 kWh

14,802,974 kWh 62,603,054 kWh

TOTAL 2019 kWh

60,031,870 kWh 355,534 kWh

14,282,003 kWh 74,669,407 kWh

2019 Energy

Rate

0.029784 0.090758 0.029784

2019 Forecast Based on Actuals TOTAL2019

TOTAL2019 TOTAL2019 Energy

Fixed Revenue Revenue Revenue $1,263,345 $5,682,180 $6,945,525

$573,934 $191,832 $765,766 $440,892 $1,872,516 $2,313,408

$10,024,699

2019 Budget

Calculated Revenue

$9,367,604 $27,782

$2,117,503 $11,512,889

Average 2019

Fuel Factor

$0.025751 $0.025751 $0.025751

Workpaper FP 1 F-19R Page[.3]

Total 2019

Fuel Cost Delta

($695,605) $152,407 ($38,709)

($581,907)

Total 2019

Fuel Cost

$1,068,056 $162,844 $381,191

$1,612,091

Total 2019 Fuel Cost

(COGS) from Plan

$1,763,661 $10,437

$419,900 $2,193,998

Total 2019

Margin Delta

($1,726,474) $585,578 $234,613

($906,283)

Total 2019 Margin

$5,877,469 $602,923

$1,932,216 $8,412,608

Total 2019 Margin from Plan

$7,603,943 $17,345

$1,697,603 $9,318,891

t

t


Workpaper FP 1F-19R

Page [.4]

Northern Indiana Public Service Company LLC RATE 750 - STREET LIGHTING

I otal LUl~ 1ota1 lotal LUl~

Total 2019 Energy 2019 Lamp Total 2019

Energy Revenues Counts Revenues Revenues

Option 1 22,450,914 $ 668,675 21,415 $ 837,755 $1,506,430 Option 2 173,474 $ 5,167 107 $ 7,181 $ 12,348 Option 3 12,542,632 $ 373,568 18,159 $ 2,709,773 $3,083,341 Option 4 6,309,273 $ 215,935 23,518 $2,127,471 $2,343,406 750 Totals 41,476,293 $1,263,345 63,199 $5,682,180 $6,945,525

Northern Indiana Public Service Company LLC Rate 750.1

UU~K-LU-




100 WATT - HIGH PRSUR SODIUM 2,067 2,067 609 1,258,803 100 WATT-MERCURY VAPOR 42 42 509 21,365 1000 WATT - HIGH PRSUR SODIUM 696 696 4,756 3,310,106 135 WATT- INCANDESCENT 5 5 135 WATT - LOW PRSUR SODIUM 347 347 676 234,468 150 WATT- HIGH PRSUR SODIUM 3,670 3,660 820 3,000,834 10 370 1500 WATT - METAL HALIDE 2 2 6,665 13,329 175 WATT-MERCURY VAPOR 343 108 837 90,407 235 377 175 WATT - METAL HALIDE 925 925 863 798,275 200 WATT - HIGH PRSUR SODIUM 51 51 976 49,761 250 WATT - HIGH PRSUR SODIUM 2,918 2,918 1,304 3,805,364 250 WA TT - MERCURY VAPOR 600 45 1,221 54,945 555 551 250 WATT - METAL HALIDE 191 191 1,190 227,309 310 WATT - HIGH PRSUR SODIUM 171 171 1,574 269,069 400 WATT - HIGH PRSUR SODIUM 3,158 3,158 2,132 6,732,224 400 WATT-MERCURY VAPOR 1,040 195 2,214 431,808 845 995 400 WATT- METAL HALIDE 140 140 1,825 255,430 55 WATT -LOW PRSUR SODIUM 11 11 337 3,703 70 WATT - HIGH PRSUR SODIUM 810 810 415 336,393 90 WATT - LOW PRSUR SODIUM 53 53 553 29,314 VARIABLE WATTAGE 4,175 4,175 289,086

21,415 19,770 21,211,993 1,645


Workpaper FP 1 F-19R Page [.5]

UU~K-LU- IULdl IUldl

Midnight Inventory Inventory Total

Total Current Energy Lamp Lamp Inventory

Energy Total Energy Rates Revenues Charge Revenues Revenues

1,258,803 0.029784 $ 37,492 $ 3.26 $ 80,861 $ 118,353 21,365 0.029784 $ 636 $ 3.26 $ 1,643 $ 2,279

3,310,106 0.029784 $ 98,588 $ 3.26 $ 27,228 $ 125,815 0.029784 $ $ 3.26 $ 196 $ 196

234,468 0.029784 $ 6,983 $ 3.26 $ 13,575 $ 20,558 3,704 3,004,538 0.029784 $ 89,487 $ 3.26 $ 143,570 $ 233,057

13,329 0.029784 $ 397 $ 3.26 $ 78 $ 475 88,666 179,072 0.029784 $ 5,333 $ 3.26 $ 13,418 $ 18,752

798,275 0.029784 $ 23,776 $ 3.26 $ 36,186 $ 59,962 49,761 0.029784 $ 1,482 $ 3.26 $ 1,995 $ 3,477

3,805,364 0.029784 $ 113,339 $ 3.26 $ 114,152 $ 227,491 305,861 360,806 0.029784 $ 10,746 $ 3.26 $ 23,472 $ 34,218

227,309 0.029784 $ 6,770 $ 3.26 $ 7,472 $ 14,242 269,069 0.029784 $ 8,014 $ 3.26 $ 6,690 $ 14,703

6,732,224 0.029784 $ 200,512 $ 3.26 $ 123,541 $ 324,053 840,691 1,272,499 0.029784 $ 37,900 $ 3.26 $ 40,685 $ 78,585

255,430 0.029784 $ 7,608 $ 3.26 $ 5,477 $ 13,084 3,703 0.029784 $ 110 $ 3.26 $ 430 $ 541

336,393 0.029784 $ 10,019 $ 3.26 $ 31,687 $ 41,706 29,314 0.029784 $ 873 $ 3.26 $ 2,073 $ 2,946

289,086 0.029784 $ 8,610 $ 3.26 $ 163,326 $ 171,936 1,238,921 22,450,914 $ 668,675 $ 837,755 $ 1,506,430


UU!,K-LU-




250 WATT - HIGH PRSUR SODIUM 66 66 1,304.1 86,071 400 WATT - HIGH PRSUR SODIUM 41 41 2,131.8 87,404

107 107 173,474


UU!,K-LU- IULCI

Midnight Inventory

Total Current Energy

Energy Total Energy Rates Revenues

86,071 $0.029784 $ 2,564 87,404 $0.029784 $ 2,603

171474 _$ 5,167

Lamp

Charge

$ 5.70 $ $ 5.42 $

$

Workpaper FP 1F-19R Page [.6]

IUldl

Inventory Total

Lamp Inventory

Revenues Revenues

4,514 $ 7,078 2,667 $ 5,270 7,181 $ 12,348


Dusk-to- Dawn

Dawn Annua! Dusk to Dawn

Mid 2018 Inventory Counts Counts kWh Total Energy

100 WATT - HIGH PRSUR SODIUM 21,114 21,114 609,0 12,858,426 150 WATT- HIGH PRSUR SODIUM 10,548 10,548 819.9 8,648,305

175 WATT - MERCURY VAPOR 28 28 837.1 23,439

180TO 210 WATT LED INSTALL 4 839.9 3,360

250 WATT - HIGH PRSUR SODIUM 817 817 1,304.1 1,065,450

400 WATT- HIGH PRSUR SODIUM 941 941 2,131.8 2,006,024

400 WATT- MERCURY VAPOR 120 120 2,214.4 265,728 70 TO 90 WATT LED INSTALL 3 344.6 1,034 70 TO 90 WATT LED REPLACEMEN- 344.6

91 TO 115 WATT LED INSTALL 15 15 430.7 6,461

UP TO 50 WATT LED INSTALL 22 22 172.4 3,793

UP TO 50 WATT LED REPLACEMEN 172.4 690

Total 33,616 33,616 24,882,708

Dusk-to-

Inventory Dawn Dusk-to-Dawn


100 WATT - HIGH PRSUR SODIUM (2,131) 18,983 18,983 609.0

150 WATT- HIGH PRSUR SODIUM (1,055) 9,493 9,493 819.9 175 WATT- MERCURY VAPOR (4) 24 24 837.1 180 TO 210 WATT LED INSTALL 839.9 250 WATT- HIGH PRSUR SODIUM (35) 782 782 1,304.1 400 WATT- HIGH PRSUR SODIUM (45) 896 896 2,131.8 400 WATT- MERCURY VAPOR (2) 118 118 2,214.4 70 TO 90 WATT LED INSTALL 344.6

70 TO 90 WATT LED REPLACEMENT 344.6

91 TO 115 WATT LED INSTALL 15 15 430.7 UP TO 50 WATT LED INSTALL 22 22 172.4 UP TO 50 WATT LED REPLACEMENT 172.4 Total ~3,272) 30,344 30,344

Dusk-to-

Inventory Dawn Dusk-to-Dawn


100 WATT- HIGH PRSUR SODIUM (5,337) 13,646 13,646 609.0 150 WATT - HIGH PRSUR SODIUM (5,652) 3,841 3,841 819.9

175 WATT - MERCURY VAPOR (14) 10 10 837.1

180 TO 210 WATT LED INSTALL 839.9

250 WATT - HIGH PRSUR SODIUM (471) 311 311 1,304.1

400 WATT - HIGH PRSUR SODIUM (687) 209 209 2,131.8 400 WATT - MERCURY VAPOR (24) 94 94 2,214.4 70 TO 90 WATT LED INSTALL 344.6 70 TO 90 WATT LED REPLACEMENT 344.6 91 TO 115 WATT LED INSTALL 15 15 430.7 UP TO 50 WATT LED INSTALL 22 22 172.4 UP TO 50 WATT LED REPLACEMENT 4 4 172.4

Total p2,185) 18,159 18,159


Workpaper FP 1 F-19R Page{.71

Dusk-to- Dusk-to- Midnight Inventory Inventory Total Midnight Midnight Total Energy Lamp Lamp Inventory

Counts Annual kWh Energy Total Energy current Rates Revenues Charge Revenues Revenues

12,858,426 0,029783886 $ 382,974 12.35 $ 3,129,095 $3,512,069

8,648,305 D.029783886 $ 257,580 12.58 $ 1,592,326 $1,849,906

23,439 0.029783886 $ 698 11.72 $ 3,938 $ 4,636 3,360 0.029783886 $ 100 23.84 $ 1,144 $ 1,244

1,065,450 0.029783886 $ 31,733 12.70 $ 124,511 $ 156,244 2,006,024 0.029783886 $ 59,747 $ 12.62 $ 142,505 $ 202,252

265,728 0.029783886 $ 7,914 14.75 $ 21,240 $ 29,154 1,034 0.029783886 $ 31 17.22 $ 620 $ 651

0.029783886 13.05 $ $ 6,461 0.029783886 192 21.08 $ 3,794 $ 3,987 3,793 0.029783886 $ 113 16.50 $ 4,356 $ 4,469

690 0.029783886 $ 21 12.33 $ 592 $ 612 24,882,708 $ 741,104 $ 5,024,121 $5,765,225

Dusk to Dusk-to- Midnight Dusk-to- Total 2018 Total 2018

Dawn Total Midnight Annual Midnight Current Energy Lamp Total 2018

Energy Counts kWh Total Energy Total Energy Rates Revenues Lamp Charge Revenues Revenues

11,560,647 11,560,647 0.02978389 $344,321 $ 12.35 $2,813,281 $3,157,602 7,783,311 7,783,311 0.02978389 $231,817 $ 12.58 $1,433,063 $1,664,881

20,090 20,090 0.02978389 $ 598 $ 11.72 $ 3,375 $ 3,974

3,360 3,360 0.02978389 100 $ 23.64 $ 1,144 $ 1,244

1,019,806 1,019,806 0.02978389 30,374 $ 12.70 $ 119,177 $ 149,551

1,910,093 1,910,093 0.02978389 56,890 12.62 $ 135,690 $ 192,580

261,299 261,299 0.02978389 7,783 14.75 $ 20,886 $ 28,669

1,034 1,034 0.02978389 $ 31 17.22 $ 620 $ 651

0.02978389 13.05 $ $ 6,461 6,461 0.02978389 192 21.08 $ 3,794 $ 3,987

3,793 3,793 0.02978389 113 16.50 $ 4,356 $ 4,469

690 690 0,02978389 21 12.33 $ 592 $ 612 22,570,583 22,570,583 $672,240 $4,535,979 $5,208,218

Dusk to Dusk-to- Midnight Dusk-to- Total 2019 Total 2019

Dawn Total Midnight Annual Midnight Current Energy Lamp Total 2019

Energy Counts kWh Total Energy Total Energy Rates Revenues Lamp Charge Revenues Revenues

8,310,414 8,310,414 0.02978389 $247,516 12.35 $2,022,337 $2,269,854

3,149,236 3,149,236 0.02978389 $ 93,798 12.58 $ 579,837 $ 673,634

8,371 8,371 0.02978389 $ 249 11.72 $ 1,406 $ 1,656

3,360 3,360 0.02978389 $ 100 23.84 $ 1,144 $ 1,244

405,575 405,575 0.02978389 $ 12,080 12.70 $ 47,396 $ 59,476

445,546 445,546 0.02978389 $ 13,270 12.62 $ 31,651 $ 44,921

208,154 208,154 0,02978389 $ 6,200 14.75 $ 16,638 $ 22,838

1,034 1,034 0,02978389 $ 31 17.22 $ 620 $ 651 0,02978389 $ 13.05 $ $

6,461 6,461 0.02978389 $ 192 $ 21.08 $ 3,794 $ 3,987

3,793 3,793 0.02978389 $ 113 16.50 $ 4,356 $ 4,469

690 690 0.02978389 $ 21 12.33 $ 592 $ 612

12,542,632 12,542,632 $373,568 $2,709,773 $3,083,341


uu:,11.-Lu- UU!)J<..-lU- UU!>J<..-LU-

Dusk-to- Dawn Dusk-to- Mid nigh Midnight

Dawn Annual Dusk to Dawn Midnight t Annual Total

Mid 2018 Inventory Counts Counts kWh Total Energy Counts kWh Energy

UP TO 50 WATT LED REPLACEMEI\ 6,129 6,129 172.4 1,056,640 70 TO 90 WATT LED REPLACEMEN" 1,484 1,484 344.6 511,386 91 TO 115 WATT LED REPLACEMEt 231 231 430.7 99,492 180 TO 210 WATT LED REPLACEM~ 217 217 839.9 182,258 Total 8,061 8,061 1,849,776

UU!>J<..-LU-


Inventory Dawn Dusk-to-Dawn Dawn Total Mid nigh Annual

2018 LED Installations Counts Counts Annual kWh Energy t Counts kWh

UP TO 50 WATT LED REPLACEMEI\ 2,131 8,260 8,260 172.4 1,424,024 70 TO 90 WATT LED REPLACEMEN" 1,059 2,543 2,543 344.6 876,318 91 TO 115 WATT LED REPLACEMEt 35 266 266 430.7 114,566 180 TO 210 WATT LED REPLACEM~ 47 264 264 839.9 221,734 Total 3~72 11,333 11,333 2,636,642

UU=>II..-LU-


Inventory Dawn Dusk-to-Dawn Dawn Total Midnigh Annual

2019 LED Installations Counts Counts Annual kWh Energy t Counts kWh

UP TO 50 WATT LED REPLACEMEI\ 5,337 13,597 13,597 172.4 2,344,123 70 TO 90 WATT LED REPLACEMEN" 5,666 8,209 8,209 344.6 2,828,821 91 TO 115 WATT LED REPLACEMEt 471 737 737 430.7 317,426 180 TO 210 WATT LED REPLACEM~ 711 975 975 839.9 818,903 Total 12,185 23,518 23,518 6,309,2__Z:l___


Workpaper FP 1 F-19R Page [.8)

IULdl IUldl

Inventory Inventory Total Current Energy Lamp Lamp Inventory

Total Energy Rates Revenues Charge Revenues Revenues

1,056,640 $0.034225 $ 36,163 $ 7.27 $ 534,694 $ 570,857 511,386 $0.034225 $ 17,502 $ 7.64 $ 136,053 $ 153,555 99,492 $0.034225 $ 3,405 $ 8.13 $ 22,536 $ 25,941

182,258 $0.034225 $ 6,238 $ 9.98 $ 25,988 $ 32,226 1,849,776 $ 63,309 $ 719,271 $ 782,580

Dusk-to- Total 2018 Total 2018 Midnight Total Current Energy Lamp Total 2018


1,424,024 $0.034225 $ 48,737 $ 7.27 $ 720,602 $ 769,340 876,318 $0.034225 $ 29,992 $ 7.64 $ 233,142 $ 263,134 114,566 $0.034225 $ 3,921 $ 8.13 $ 25,951 $ 29,872 221,734 $0.034225 $ 7,589 $ 9.98 $ 31,617 $ 39,205

2,636,642 $ 90,239 $ 1,011,312 $1,101,551




2,344,123 $0.034225 $ 80,228 $ 7.27 $ 1,186,202 $1,266,430 2,828,821 $0.034225 $ 96,816 $ 7.64 $ 752,601 $ 849,418

317,426 $0.034225 $ 10,864 $ 8.13 $ 71,902 $ 82,766 818,903 $0.034225 $ 28,027 $ 9.98 $ 116,766 $ 144,793

6,309,273 $ 215,935 $2,127,471 $2,343,406

Northern Indiana Public Service Company LLC RATE 755 -TRAFFIC AND DIRECTIVE LIGHTS

Component

Service Drops Energy Charge (Apr-Dec) Energy Charge (Jan-Mar) Totals

TOTAL 2015

kWh

5,745,948 1,857,307

7,603,255 kWh

TOTAL 2015

Bill Counts

15,324

15,324


Workpaper FP 1F-19R Page [.9]

Historic Test Year Revenue Proof for Current Rate Case

Service Drops

Energy Charge (Apr-Dec) Energy Charge (Jan-Mar) Totals

Service Drops Energy Charge (Apr-Dec) Energy Charge (Jan-Mar) Totals

TOTAL2017

kWh

6,934,073

6,934,073 kWh

TOTAL 2019 Bill

Counts

13,861

13,861

TOTAL 2017 TOTAL 20l7 Service Drop

Bill Counts Rate

Counts 14,574 1,215 $ 13.84

$0.090758

14,574 1,215

TOTAL 2019 Annual kWh

Service TOTAL 2019 per Lamp

Drop kWh rn, nts Type

1,155.06 6,323,787

1,155 6,323,787 kWh

TOTAL 2017

Average 2017 TOTAL 2017 Total 2017 Revenue with

1 Fuel Cost Fuel Cost Margin

Fue $ 201,704 $201,704

$ 629,323 0.031052 $ 215,317 $414,006

$ 831,027 $ 215,317 $615,710

Forward Test Year Forecast for Current Rate Case

2019 2019 Energy TOTAL 2019 TOTAL

Service Rate (same as Energy 2019 Fixed

Drop 2017) Revenue

f"h~ru1> Revenue

$13.84 $191,832 0.090758 $ 573,934

0.090758 $573,934 $191,832

TOTAL

2019

Revenue

$765,766

Change in Bill

Counts

-5%

Average 2019

Fuel Cost

0.025751

Change in

kWh

-9%

Total 2019

Fuel Cost

$162,844

$162,844

Total 2019

Margin

$602,923

Northern Indiana Public Service Company LLC RATE 760- DUSK TO DAWN AREA LIGHTING

lAMP CHARGES Total2015

Counts

TOTAL2017 Total2017

Bill Counts Fh1ed

Revenue 175WATT-MV 21,608 19,087 $ 191,633 400WATT-MV 5,198 4,811 $ 56,911 lOOWATT-HPS 70,005 67,613 $ 653,144 250WATT-HPS 14,955 16,246 $ 182,123 4DOWATT-HP5 7,262 8,170 $ 99,832 lSOWATT-HPS, FLOOD 5,516 5,782 $ 66,207 250 WATT - HPS, FLOOD 10,461 11,405 $ 135,372 400 WATT- HPS, FLOOD 19,559 21,440 $ 273,572 30'POLE & SPAN- MV 8,329 7,768 $ 42,100 35'POLE & SPAN- MV 3,943 3,653 $ 23,778 40'POLE & SPAN- MV 144 144 $ 1,038 GUY & ANCHOR SET - MV 412 371 $ 527 EXTRASPAN-MV 1,939 1,917 $ 3,643 30'POLE&SPAN-HP5 12,825 13,086$ 70,925 35'POLE&5PAN-HPS 5,994 6,071 $ 39,522 40'POLE &SPAN - HPS 1,006 1,106 $ 7,973 GUY &ANCHOR SET - HPS 1,838 738 $ 1,049 EXTRA SPAN - HPS 700 2,036 $ 3,869

191.!.696 191,444 $1,853,218

Total2017 Tot..12017

Total2017 Average

Total2017 TotalZ017 kWh

Energy Revenue

Z017Fuel Fuel Cost Margin

Revenue Factor 1,329,026 $ 39,584 $ 231,217 $0.031052 $ 41,259 $ 189,948

886,642 $ 25,408 $ 83,319 $0.031052 $ 27,532 $ 55,787 3,425,905 $ 102,037 $ 755,181 $0.031052 $ 106,381 $ 648,800 1,764,171 $ 52,544 $ 234,667 $0.031052 $ 54,781 $179,886 1,445,792 $ 43,061 $ 142,893 $0.031052 $ 44,895 $ 97,998

393,726 $ 11,727 $ 77,934 $0.031052 $ 12,225 $ 65,708 1,237,648 $ 36,862 $ 172,234 $0.031052 $ 38,431 $133,803 3,799,284 $ 113,158 $ 386,730 $0.031052 $ 117,975 $ 268,754

s 42,100 $ 42,100 $ 23,778 $ 23,778 s 1,038 $ 1,038 $ 527 $ S27 $ 3,543 $ 3,643

$ 70,925 $ 70,925 $ 39,522 $ 39,522 $ 7,973 $ 7,973 $ 1,049 $ 1,049 $ 3,869 $ 3,869

14,282,194 $ 425,381 $2,278,599 $ 0 $ 443,491 ##-#11#

%Change

in Counts

-12% -7% -3% 9%

12% 5% 9%

10% -7% -7% 0%

-10% -1% 2% 1%

10% 0% 0%

TOTAL2019 Bill Counts

16,860 4,452

65,303 17,649 9,190 6,062

12.433 23,502

7,244 3,383

144 335

1,896 13,352 6,149 1,216

738 2,036

191,944


T0TAL2019 AnnualkWhper TOTAL2019 2019Energy TOTAL2019

2019 Flied Lamp Counts Lamp Type kWh Rate

Energy Charge

Revenue 1,405.03 837 1,176,152 0.029784 $ 35,031 $10.04

371 2,214 821,586 0.029784 $ 24,470 $11.83 5,442 609 3,314,124 0.029784 $ 98,708 $9.66 1,471 1,304 1,918,006 0.029784 $ 57,126 $11.21

766 2,132 1,632,657 0.029784 $ 48,627 $12.22 sos 820 414,182 0.029784 $ 12,336 $11.45

1,036 1,304 1,351,199 0.029784 $ 40,244 $11.87 1,958 2,132 4,175,069 0.029784 $ 124,350 $12.76

604 $5.42 282 $5.51

12 $7.21 28 $1.42

158 $1.96 1,113 $5.42

512 $6.51 101 $7.21 62 $1.42

170 $1.96 15,995 $ 11,352 14,802,974 $440,892

TOTAL2019 TOTAL2019 Fiked Revenue Revenue

$159,278 $204,309 $52,670 $77,140

$630,826 $729,534 $197,845 $254,971 $112,305 $160,933

$69,409 $81,745 $147,584 $187,828 $299,881 $424,231

$39,261 $39,261 $22,025 $22,025

$1,038 $1,038 $475 $475

$3,715 $3,715 $72,366 $72,366 $40,028 $40,028

$8,768 $8,768 $1,049 $1,049 $3,991 $3,991

$1,872,516 $2,313,408

2019 Average uell'ac:tor

0.025751 0.025751 0.025751 0.025751 0.025751 0.025751 0.025751 0.025751

Workpaper FP 1F-19R

Page [.101

Tota12019 Totill2019

Fuel Cost Margin

30,287 $174,022 21,157 $55,983 85,342 $644,192 49,391 $205,581 42,043 $118,890 10,665 $71,080 34,795 $153,034

107,512 $316,719 $39,261 $22,025

$1,038 $475

$3,715 $72,366 $40,028

$8,758 $1,049 $3,991

381,191 $1,932,216

bl' ·- --· ··-- --··· -·· I

Rate 750 Rate 755 Rate 760 Total Rate 750 Rate 755 Rate 760 Total Count Count Count Count Count Count Count Count

Residential Pricing 223 24 0 247 223 24 0 247 Commercial Pricing 9,119 342 0 9,460 9,119 342 0 9,460 Sml Ind Pricing Public Authority 24 0 24 0 Lighting Rates 2,701 16 643 3,360 2,701 16 643 3,360 COGS

Cost Allocation Percentage: 80.4% 0.5% 19.1% 80.4% 0.5% 19.1%

Twelve Months Endina December 31, 2019 Budget

1$ase Kates 1$ase Kates 1$ase Kates

Rate kWh Revenue Fuel Margin

Rate •so Total 60,031,870 $9,367,604 $1,763,661 $7,603,943 Rate •ss Total 3SS,534 $27,782 $10,437 $17,345 Rate *60 Total 14,282,003 $2,117,503 $419,900 $1,697,603

TOTAL 74,669,407 $11,512,889 $2,193,998 $9,318,891 Rate •so Allocation 80.4% 81.4% 80.4% 81.6% Rate •ss Allocation 0.5% 0.2% 0.5% 0.2% Rate *60 Allocation 19.1% 18.4% 19.1% 18.2%

Rate 750 kWh

49,556 2,657,461

27,240 10,225

57,287,388

80.4%

Petitioner's Confidential Exhibit No. 20-S2 (Redact1.

2019 Budget Rate 755 Rate 760 Total Rate 750 Rate 755

kWh kWh kWh Margin Margin 3,544 8,113,047 8,166,147 $7,736 $543

351,990 5,954,317 8,963,768 $185,400 $16,802 0 198,315 225,555 $1,624 $0 0 16,324 26,549 $390 $0 0 0 57,287,388 $7,408,793 0

3 74,669,407 $7,603,943 $17,345 0.5% 19.1% 81.6% 0.2%

Rate 760 Total Margin Margin

$1,127,056 $1,135,335 $556,462 $758,664

$12,656 $14,280 $1,429 $1,819

0 $7,408,793

$1,697,603 $9,318,891 18.2%

of 887

Rate 750 Fuel Cost

$1,763,906

Workpaper FP 1F~19R Page [.11]

Rate 755 Rate 760 Total Fuel Cost Fuel Cost Fuel Cost

0 0 0 0

$10,447 $419,646 $2,193,998 $1,763,906 $10,447 $419,646 $2,193,998

80.4% 0.5% 19.1%

Northam Indiana Public Service Company LLC Replacement LEDS 2016 INSTALLS

CITY

DYER GRIFFITH WINFIELD 2016 TOTALS

2017 INSTALLS CITY

EAST CHICAGO HEBRON

HIGHLAND KOUTS

LEROY

MUNSTER SCHERERVILLE

VALPARAISO

WHEATFIELD WHITING 2017 TOTALS

2018 INSTALLS CITY

AMBIA BOSWELL BROOK

CEDAR LAKE CHESTERTON

DEMOTTE EARL PARK FOWLER

GOODLAND HOBART

KENTLAND LAKE VILLAGE

LOWELL MERRILLVILLE MOROCCO

MOUNT AYR

PINE VILLAGE PORTER REMINGTON

SCHNEIDER SHELBY

WOLCOTT Totals

Towns not in C!S

2019 INSTALLS CITY

GARY HAMMOND Totals

2018 Lamp Planned LED Replacement Lamps Retired

LED Replacement

2019 Lamp Planned LED Replacement Lamps Retired LED Replacement


Upto SO 70-90 70-90

100 WATT - HPS 150 WATT-HPS 175 WATT-MERCURY VAPOR 426 82 343 173

9 0 778 255

100 WATT- HPS 150 WATT - HPS 175 WATT-MERCURY VAPOR 1283 947

155 858 106 136 14 14 0

604 32 968 184

1167 183 66

25 37 5276 1504

100 WATT - HPS 150 WATT- HPS 175 WATT - MERCURY VAPOR 31 95

95 290 30 230 109 204 10

40 17 160 38 51

434 577 109 43

11 429 34 268 246 114 14

23 0 41

108 37 92 33 37

0 102

2962 1217

2131 1055

100 WATT- HPS 150 WATT - HPS 175 WATT - MERCURY VAPOR 1072 5565 4265 87 5337 5652

100 WATT- HPS 150 WATT - HPS 175 WATT- MERCURY VAPOR -2131 -1055

2131 1055 Up to 50 70-90 70-90

100 WATT- HPS 150 WATT - HPS 175 WATT - MERCURY VAPOR -5337 -5652

5337 5652 Up to 50 70-90

4

4

0

0

0

0

14

0 14

-4

-14 14

91-115 180-210

250 WATT- HPS 400 WATT - HPS

22 38 20

0

60 20

250 WATT - HPS 400 WATT- HPS 170 204

27 15

13

22 40

228 275

250 WATT - HP5 400 WATT - HPS

0

10

0

18

14

4 19

0 0

0

39 48

35 45

250 WATT- HPS 400 WATT- HPS

161 666

310 21 471 687

250 WATT - HPS 400 WATT- HPS -35 -45

35 45 91-115 180-210

Workpaper FP 1F-19R Paga [.12]

180-210

400 WATT- MERCURY VAPOR TOTAL

530 579

9 1 1118

400 WATT - MERCURY VAPOR TOTAL 2605

157 968 150

14 646

0 1194

0 1373

66 134 258 140 7431

400 WATT-MERCURY VAPOR TOTAL

39 104

97 331 343 214

57 198

51

1 1036 158

23

477

538 128

23 41

147 126

37

102 2 4272

2 3272

400 WATT- MERCURY VAPOR TOTAL

1 7479

23 4706 24 12185

400 WATT - MERCURY VAPOR

-2 -3272

2 3272

180-210

250 WATT- HPS 400 WATT - HPS 400 WATT - MERCURY VAPOR

91-115

-471 471

180-210

-687

687 180-210

-24 -12185

24 12185

Line No.




Workpaper FP 1G-19R Page [.1]

This proforma adjustment increases the twelve months ending December 31, 2019 fuel cost to adjust the budget to remain flat to 2017 actuals.

Page

Descri tion Adjustment Amount Reference

A B C D Retail Sales Fuel Cost by Rates

2 Total Retail Sales Fuel Cost- Rate 742 $ 82 [.2]

3 Increase in the Twelve Months Ending December 31, 2019 Fuel Cost FP 1G-19R $ 82

Nonhern Indiana Publlc Service Company LLC Total Retail Sales Fuel Cost- Rate 742 2017Actua!s,2019Forecast,and2019 Proforma

I.In,,_&

10 11 12 1J

Customer Charge

EnerqyChari::ie Residential Commercial Residential Commercial

Total Residential{Line3+Line5) Tota1Commercial(line4+Line6)

Total Base Revenues (Sum of Lines 1 7 ~me!_!}_

Coo\lefting Number of Pumps lo Energy Residenlial(Line7•ColumnA,Line11) Cornmerdal (Line 8 • Column A, Line 12) Tolal Energy(Line11 +Line12)

Aprll-Dec201

Jan-Mar2015

CauseN0.44688

Billing Delerm1nanlB Rate Revenues

96 $50 $ 4,800

29,385 2.72 $ 79,927 I 1Jan-Dec2017 1,629 3.17 $ 5,164 9,798 2.73 $ 26,749

559 3.18 $ 1,778

39,183 2,188

$106,676 $ 6,942

$118418

313,466 9.5 ~

334~253

2017Actuals

' Billing H"'f 'G

Determinants Rate Revenues 94 $ 50 $ 4,700

40,136 2.71 $ 108,770 I 1Jan-Dec2019 2,363 3.16 $ 7,468

40,136 2,363

321,091 -----1M§.Q_

343~541

$108,770 $ 7,468

$120937

Petitioner's Confidential Exhibit No. 20-S2 (Redactc.

2019Forecast J

Billing L=--1 K

Determinants Rate Revenues 259 $ 50 $12,975

39,880 2.71 $108,076 2,242 3.16 $ 7,086

39,880 $108,076 2,242 ' 7,086

$128137

319,044 _l.Llfil..

340,347

2019Forecastholdlngconstant N o "'"'~·o

Billing Determinants Rate Revenues

96 $50 $ 4,800

Jan-Dec2019 40,136 2.71 $ 108,770 2,363 3.16 $ 7,468

40,136 $ 108,770 2,363 $ 7,468

$121037

321,091

~ 343,541

Jan-Dec2019

of 887

2019Proforma

WorkpaperFP1G-19R Page(.2}

R=N•J S T:c:cR'S U V"-T-U Billing Fuel

Determinants Rate Revenues ($0.025751) Margin (163) $50 $(8,175) $ (8,175)

256 2.71 $ 693 121 3.16 $ 381

256 ' 693 $ 53 I 641 121 ' 381 $ 30 I 352

$ 7100 $ 82' 7182 1.11

2,047 ~~1-14~7

3,194




Workpaper FP 1A-19SS

Page [.1]

This proforma adjustment decreases the twelve months ending December 31, 2019 fuel cost to reflect changes in industrial fuel based on the new service structure.

Line

No.

Retail Sales Fuel Cost by Rate 2 Rate 732

3 Rate 733

4 Rate 734

Description

A

5 Decrease in Proforma Twelve Months Ending December 31, 2019 Fuel Cost

Adjustment

B

FP 1A-19SS

Page

Amount Reference

C D

$ (26,406,298) ' (11,018,901) (46,205,602)

$ (83,630,802)


Northern Indiana Public Service Company, LLC New Service Structure Industrial Fuel Proforma Forward Test Year, 2019

Line No.

1

2

3 4

Rate

A

Rate 732

Rate 733

Rate 734 Total

Forecast

kWh B

1,888,838,716 1,493,743,681 2,162,295,201 5,544,877,597

New Rate 830

Estimate

kWh

C

147,827,991 551,006,998

698,834,989

New Rate 831

Estimate

kWh D

715,563,237 514,834,816 367,972,560

1,598,370,613

Difference

kWh E

(B-C-D)

1,025,447,487 427,901,866

1,794,322,641 3,247,671,994

Workpaper FP 1A-19SS Page [.2]

Forecast Fuel Total

($/kWh) Adjustment ($)

F G

(E*F)

$ 0.025751 $ 26,406,298 $ 0.025751 $ 11,018,901 $ 0.025751 $ 46,205,602

$ 83,630,802


Northern Indiana Public Service Company, LLC Workpaper FP 1A-19SS New Service Structure Industrial Fuel Proforma Page [.3] Forward Test Year, 2019

LARGE INDUSTRIAL CUSTOMER ENERGY DATA - by customer 2019 Rate 2019 2019 2019

Line Description Old Rate

New Customer Code

732/733/734 Rate 830 / 831 Rate 830 / 831 Rate 830 / 831 No. Rate Fore casted Firm Energy Curtailable Total Energy

Sales {kWh} {kWh) EnergJ£ {kWh} {kWh} A B C D E F G

(E+F) 1 Rate 732 Rate 830 Customer AF 34,250,000 34,250,000 0 34,250,000 2 Rate 732 Rate 831 Customer AG 1,229,727,200 574,089,485 655,637,715 1,229,727,200 3 Rate 733 Rate 831 Customer P 175,178,350 175,178,350 0 175,178,350 4 Rate 733 Rate 830 Customer AK 149,839,900 149,839,900 0 149,839,900 5 Rate 732 Rate 830 Customer AL 39,899,016 39,899,016 0 39,899,016 6 Rate 732 Rate 830 Customer O 31,380,000 31,380,000 0 31,380,000 7 Rate 732 Rate 830 Customer AM 20,874,400 20,874,400 0 20,874,400 8 Rate 733 Rate 830 Customer AN 51,082,992 51,082,992 0 51,082,992 9 Rate 733 Rate 830 Customer Q 92,128,210 92,128,210 0 92,128,210 10 Rate 732 Rate 831 Customer AO 376,706,525 75,557,037 301,149,488 376,706,525 11 Rate 733 Rate 830 Customer AP 167,155,896 167,155,896 0 167,155,896 12 Rate 734 Rate 831 Customer AQ 2,162,295,201 367,972,560 1,794,322,641 2,162,295,201 13 Rate 733 Rate 830 Customer AR 90,800,000 90,800,000 0 90,800,000 14 Rate 732 Rate 830 Customer AS 21,424,575 21,424,575 0 21,424,575 15 Rate 732 Rate 831 Customer AT 134,577,000 65,916,715 68,660,285 134,577,000 16 Rate 733 Rate 831 Customer AT 767,558,333 339,656,466 427,901,866 767,558,333 17 (Lines 1 through 16) Rate 830 and 831 TOTAL 5,544,877,597 2,297,205,603 3,247,671,994 5,544,877,597

18 (Line 17) Curtailable Energy 3,247,671,994 kWh 19 2019 Fuel Rate 0.025751 $/kWh 20 (Line 18 • Line 19) 2019 Fuel Cost $83,630,802 $

AGGREGATE DATA (INCLUDED IN ABOVE)- by customer 2019 Rate 2019 2019 2019

Line Description Old Rate

New Customer Code

732/733/734 Rate 830 / 831 Rate 830 / 831 Rate 830 / 831

No. Rate Forecasted Firm Energy Curtailable Total Energy Sales {kWh} {kWh} EnergJ£ {kWh) {kWh)

21 Rate 732 Rate 831 Customer AH 785,750,802 22 Rate 732 Rate 831 Customer Al 118,823,492 23 Rate 732 Rate 831 Customer AJ 325,152,905 24 Rate 733 Rate 831 Customer AU 767,558,333 339,656,466 427,901,866 767,558,333 25 Rate 732 Rate 831 Customer AV 33,000,000 0 33,000,000 33,000,000 26 Rate 732 Rate 831 Customer AW 101,577,000 65,916,715 35,660,285 101,577,000

LARGE INDUSTRIAL CUSTOMER ENERGY DATA- by rate 2019 Rate 2019 2019 2019

Line Description

732/733/734 Rate 830 / 831 Rate 830 / 831 Rate 830 / 831 Rate

No. Forecasted Firm Energy Curtailable Total Energy Sales (kWh) (kWh) EnergJ£ (kWh) (kWh)

27 Current Forecasted Rates 28 Rate 732 3,253,142,915 29 Rate 733 2,261,302,013 30 Rate 734 2,162,295,201 31 (Line 28 + Line 29 + Line 30) Total 7,676,740,129 32 Rate 830 33 Rate 732 147,827,991 0 147,827,991 34 Rate 733 551,006,998 0 551,006,998 35 Rate 734 0 0 0 36 (Line 33 + Line 34 + Line 35) Total 698,834,989 0 698,834,989 37 Rate 831 38 Rate 732 715,563,237 1,025,447,487 1,741,010,725 39 Rate 733 514,834,816 427,901,866 942,736,683 40 Rate 734 367,972,560 1,794,322,641 2,162,295,201 41 (Line 38 + Line 39 + Line 40) Total 1,598,370,613 3,247,671,994 4,846,042,608

42 (Line 36 + Line 41) Rate 830 and 831 TOTAL 2,297,205,603 3,247,671,994 5,544,877,597

Line

No.

2

3

4

5

6

7

8

9 10 11

12

13




This proforma adjusts the twelve months ended December 31, 2017 fuel costs to reflect budgeted changes in interdepartmental sales for the twelve months ending December 31, 2018 and December 31, 2019, then adjusts the twelve months ending December 31, 2019 for fuel pricing updates and adjusts the LNG interdepartmental revenue to reflect a five year average for liquefaction.


A B C

2017 Interdepartmental Sales Fuel Cost $ 860,973

2018 Budgeted Interdepartmental Sales Fuel Cost

lncrease/(Decrease) in Historical Base Period 2017 to Forward 2018 Period FPM8 (114,888)

Interdepartmental Sales Fuel Cost• Budgeted Jan-Dec 2018 $ 746,085

2019 Budgeted Interdepartmental Sales Fuel Cost

lncrease/(Decrease) in Forward 2018 Period to Forward 2019 Test Year FP 2-19 3,264

Interdepartmental Sales Fuel Cost• Budgeted Jan-Dec 2019 $ 749,349

2019 Ratemaking Interdepartmental Sales Fuel Cost

Ratemaking Adjustments Pro form a Adjustment for pricing model update FP 1C-19R (70,849) Proforma Adjustment to Interdepartmental Fuel cost related to LNG FP 2-19R 313,541

2019 Ratemaking lncrease/(Decrease) $ 242,692

2019 Ratemaking Interdepartmental Sales Fuel Cost $ 992,041


Page

Reference

D

[.2]

[.3]

[.3]

[.3] [.5]

[.3]


Twelve Months Ended December 31, 2017 FAC Schedule 4- Page X of 3, Company Use, Line 12

Line No. Segment Description

RE48-lnterdepartmental Sales-Fuel Cost

Grand Total

January February

33,133 41,409

33,133 41,409

March A.e_ril May

64,586 45,457 58,233

641_586 45,457 58,233

Petitioner's Confidential Exhibit No. 20-S2 (Redach..

2017 June July Au_g_ust Se.e_tember

227,809 181,437 40,519 45,491

2271.809 181,437 40,519 45,491

October

33,749

33,749

of 887

Workpaper FP 2 Page [.Z]

Twelve Months Ended

November December December 311. 2017

47,278 41,871 860,973

47,278 41,871 860,973 [.11[.3

Northern Indiana Public Service Company LLC Fuel Cost: Interdepartmental Sales - Electric Budget December 31, 2017, 2018 and 2019

Line No.

2 3

4 5 6

7

8 9

Description

Electric Interdepartmental - Non-LNG

Electric Interdepartmental - LNG Total Electric lntercompany Fuel

Per Budget Per Peoplesoft

Variance

$

$

$


Actual Budget 2017 2018

$ 413,782 [.4] $

332,303 [.4]

860,973 A $ 746,085 [.1] $

860,973 A 860,973 [.2]

2019

415,738 [.4], B

333,611 [.4] 749,349 [.1]


2019R

$ 415,738 647,152

$ 1,062,890

B [.5]

Adjustment No.

FP 1C-19R Pro-forma Adjustment for Pricing Model Update Total Adjusted Electric Interdepartmental Fuel 1 $

(70,849) [.1], [.8] 992,041 [.1]


Northern Indiana Public Service Company LLC Fuel Cost: Interdepartmental Sales - Electric - Non-LNG Interdepartmental Budget Support

2018 Line

No. Month kWh Margin Rate 1 January 1,426,799 $ 0.087483 2 February 423,208 0.087483 3 March 1,748,929 0.087483 4 April 1,712,541 0.087483 5 May 956,297 0.087483 6 June 1,026,401 0.087483 7 July 806,867 0.087483 8 August 1,593,724 0.087483 9 September 1,061,857 0.087483 10 October 1,221,623 0.087483 11 November 1,120,838 0.087483 12 December 1,067,996 0.087483 13 Total 2018 14,167,080

2019 Month kWh Margin Rate

14 January 1,426,799 $ 0.087483 15 February 423,208 0.087483 16 March 1,748,929 0.087483 17 April 1,712,541 0.087483 18 May 956,297 0.087483 19 June 1,026,401 0.087483 20 July 806,867 0.087483 21 August 1,593,724 0.087483 22 September 1,061,857 0.087483 23 October 1,221,623 0.087483 24 November 1,120,838 0.087483 25 December 1,067,996 0.087483 26 Total 2019 14,167,080

Margin

$ 124,821 $ 37,024

153,002 149,818

83,660 89,793 70,587

139,424 92,894

106,871 98,054 93,431

$ 1,239,379 $

Margin $ 124,821 $

37,024 153,002 149,818

83,660 89,793 70,587

139,424 92,894

106,871 98,054 93,431

$ 1,239,379 $

Fuel Cost 41,787 $ 12,164 52,273 48,608 28,122 30,008 25,030 46,343 28,550 35,096 32,397 33,405

413,782 $ [.3]

Fuel Cost 43,313 $ 12,510 53,155 49,478 28,164 30,114 25,314 46,735 28,561 32,743 32,083 33,568

415,738 $ [.3]

Revenue

Workpaper FP 2

Page [.4]

166,607 49,187

205,274 198,426 111,781 119,800

95,617 185,767 121,444 141,967 130,451 126,837

1,653,160

Revenue 168,134 49,534

206,157 199,296 111,824 119,906

95,901 186,159 121,455 139,614 130,137 126,999

1,655,116


Northern Indiana Public Service Company LLC Fuel Cost: Interdepartmental Sales - Electric - LNG Interdepartmental Budget Support

2018 Line

No. Month kWh Margin Rate 1 January $ 0.087483 2 February 0.087483 3 March 0.087483 4 April 1,162,700 0.087483 5 May 5,585,580 0.087483 6 June 4,619,160 0.087483 7 July 0.087483 8 August 0.087483 9 September 0.087483

10 October 0.087483 11 November 0.087483 12 December 0.087483 13 Total 2018 11,367,440

2019 Month kWh Margin Rate

14 January $ 0.087483 15 February 0.087483 16 March 0.087483 17 April 1,162,700 0.087483 18 May 5,585,580 0.087483 19 June 4,619,160 0.087483 20 July 0.087483 21 August 0.087483 22 September 0.087483 23 October 0.087483 24 November 0.087483 25 December 0.087483 26 Total 2019 11,367,440

Margin

$ $

101,716 488,643 404,098

$ 994,458 $

Margin

$ $

101,716 488,643 404,098

$ 994,458 $

Fuel Cost

33,001 164,255 135,047

332,303

[.3]

Fuel Cost

33,592 164,499 135,520

333,611

[.3], [.SJ

$

$

$

$

Workpaper FP 2

Page [.4]

Revenue

134,717 652,898 539,145

1,326,761

Revenue

135,309 653,142 539,618

1,328,069

Northern Indiana Public Service Company LLC Twelve Months Ending December 31, 2019 LNG Liquefaction Adjustment

Line No.

1 Forecasted LNG Volume:

Annual average liquefaction (5 year average):

3 Revenue Adjustment:

A 4 LNG 2019 Forecasted Liquefaction Power Revenue: 5 LNG 2019 Facility Operation Power Revenue 6 Total Forecasted Revenue

7 Less 2019 Budget LNG Revenue

8 LNG Revenue Adjustment

9 Fuel Adjustment:

A 10 LNG 2019 Forecasted Liquefaction Fuel: 11 LNG 2019 Facility Operation Fuel: 12 Total Forecasted Fuel Cost

13 Less 2019 Budget LNG Fuel

14 LNG Fuel Adjustment

15 Net Margin Adjustment:


MCF 1,166,142 [.6], A

Volume Liquefaction MCF kwh/MCF kwh Usage

B C D=BXC 1,166,142 A 14.158 [.7], B 16,510,440

5,540,571

Volume Adj. Liquefaction MCF kwh/MCF kwh Usage

B C D=BXC 1,166,142 A 14.158 B 16,510,440

5,540,571

2019 Plan lnterco. Revenue

$/kwh E

$ 0.11683 $ $ 0.11683

$

$

2019 Plan Fuel Cost

$/kwh E

$ 0.02935 $ [.7] $ 0.02935

$

$

$

Workpaper FP 2 Pa11e f.51

Adjustment F=OXE

1,928,931 647,310

2,576,241

1,328,069

1,248,172

Adjustment F=O XE

484,548 162,604 647,152 [.3]

333,611 [.4]

313,541 [.1]

934,631


Northern Indiana Public Service Company LLC Workpaper FP 2

Average Liquefaction Volumes Page [.6]

(Volumes based on calendar month estimates)

Liquefaction Volumes Year Ending MCF

Dec-13 929,776 Dec-14 2,205,232 Dec-15 1,040,621 Dec-16 1,043,378 Dec-17 611,701

5 Year Avg. Liquefaction= 1,166,142 [.S]

Operational MCF SOM Liguefaction Vaeorization Boil Off Loss EOM

Jan-13 1,749,341 0 0 -50,426 0 1,698,915 Feb-13 1,698,915 0 0 -41,602 0 1,657,313 Mar-13 1,657,313 0 0 -43,178 0 1,614,135 Apr-13 1,614,135 0 0 -35,456 0 1,578,679

May-13 1,578,679 35,986 0 -37,404 0 1,577,261 Jun-13 1,577,261 222,092 0 -78,773 -76 1,720,504 Jul-13 1,720,504 0 0 -21,589 0 1,698,915

Aug-13 1,698,915 0 0 -39,566 -461 1,658,888 Sep-13 1,658,888 0 0 -21,588 0 1,637,300 Oct-13 1,637,300 195,506 0 -119,236 0 1,713,570 Nov-13 1,713,570 378,615 0 -140,220 -760 1,951,205 Dec-13 1,951,205 97,577 -8 -64,634 0 1,984,140 Jan-14 1,984,140 0 -387,300 -55,113 -237 1,541,490 Feb-14 1,541,490 0 -169,213 -35,804 0 1,336,473 Mar-14 1,336,473 0 -85,000 -53,830 0 1,197,643 Apr-14 1,197,643 239,133 0 -81,077 0 1,355,699

May-14 1,355,699 409,842 0 -109,489 0 1,656,052 Jun-14 1,656,052 45,191 0 -45,506 0 1,655,737 Jul-14 1,655,737 70,423 0 -49,779 0 1,676,381

Aug-14 1,676,381 430,817 0 -121,167 0 1,986,031 Sep-14 1,986,031 358,333 0 -72,792 0 2,271,572 Oct-14 2,271,572 213,016 0 -54,489 0 2,430,099 Nov-14 2,430,099 346,616 0 -46,735 0 2,729,980 Dec-14 2,729,980 91,861 -1,891 -60,502 0 2,759,448 Jan-15 2,759,448 0 0 -53,578 0 2,705,870 Feb-15 2,705,870 0 -238,675 -40,562 0 2,426,633

Mar-15 2,426,633 0 0 -57,676 0 2,368,957 Apr-15 2,368,957 44,432 0 -45,219 0 2,368,170

May-15 2,368,170 286,184 0 -45,083 0 2,609,271 Jun-15 2,609,271 218,301 0 -50,474 0 2,777,098 Jul-15 2,777,098 258,480 0 -54,726 0 2,980,852

Aug-15 2,980,852 233,224 0 -58,937 0 3,155,139 Sep-15 3,155,139 0 0 -48,536 0 3,106,603 Oct-15 3,106,603 0 0 -46,015 -1,418 3,059,170 Nov-15 3,059,170 0 0 -38,765 0 3,020,405 Dec-15 3,020,405 0 -4,788 -55,093 0 2,960,524 Jan-16 2,960,524 0 0 -66,027 0 2,894,497 Feb-16 2,894,497 0 -5,438 -52,868 0 2,836,191 Mar-16 2,836,191 0 -4,375 -50,149 0 2,781,667 Apr-16 2,781,667 0 0 -37,978 0 2,743,689

May-16 2,743,689 34,756 0 -43,107 0 2,735,338 Jun-16 2,735,338 346,768 0 -44,234 -1,235 3,036,637 Jul-16 3,036,637 361,972 0 -43,970 0 3,354,639

Aug-16 3,354,639 299,882 0 -42,234 0 3,612,287 Sep-16 3,612,287 0 0 -39,553 0 3,572,734 Oct-16 3,572,734 0 0 -39,868 0 3,532,866 Nov-16 3,532,866 0 0 -45,227 0 3,487,639 Dec-16 3,487,639 0 -8,700 -52,757 0 3,426,182 Jan-17 3,426,182 0 0 -69,810 0 3,356,372 Feb-17 3,356,372 0 0 -51,844 0 3,304,528 Mar-17 3,304,528 0 -3,263 -49,212 0 3,252,053 Apr-17 3,252,053 0 0 -46,645 0 3,205,408

May-17 3,205,408 121,037 0 -48,049 -28 3,278,368 Jun-17 3,278,368 360,193 0 -32,104 0 3,606,457 Jul-17 3,606,457 130,471 0 -40,964 0 3,695,964

Aug-17 3,695,964 0 0 -38,923 0 3,657,041 Sep-17 3,657,041 0 0 -52,476 0 3,604,565 Oct-17 3,604,565 0 0 -60,281 -2,752 3,541,532 Nov-17 3,541,532 0 0 -41,729 -188 3,499,615 Dec-17 3,499,615 0 -9,550 -48,441 0 3,441,624

TOTAL: 5,830,708 (918,201) (3,213,069) (7,155) Average/Month: 97,178 (15,303) (53,551) (119)


Northern Indiana Public Service Company LLC Twelve Months Ended December 31, 2017 Base Year Liquefaction Power Consumption (Based on measurements at meter reading date)

Electric Metering Gross Prod. Billed Beg. End Liquefaction Kwh

17-Dec-16 17-Jan-17 320,000 17-Jan-17 13-Feb-17 352,000 13-Feb-17 16-Mar-17 1,152,000 16-Mar-17 16-Apr-17 512,000

.... 16-Apr-17 18-May-17 432,000 cu Ql 18-May-17 16-Jun-17 121,037 4,768,000 >-- 16-Jun-17 18-Jul-17 360,193 4,816,000 ,,, Ql I- 18-Jul-17 16-Aug-17 130,471 400,000

16-Aug-17 16-Sep-17 512,000 16-Sep-17 16-Oct-17 560,000 16-Oct-17 16-Nov-17 544,000 16-Nov-17 13-Dec-17 608,000

Totals 611,701 14,976,000

Base Power* Kwh 461,714 461,714 461,714 461,714 461,714 461,714 461,714 461,714 461,714 461,714 461,714 461,714

5,540,571 [.SJ

* Base Power reflects the average power usage to power the plant absent liquefaction This average excludes months where liquefaction or vaporization took place

Workpaper FP 2

Page [.7]

Liquefaction Liquefaction Kwh Kwh/MCF

4,306,286 35.58 4,354,286 12.09

8,660,571 f 14.158 ! [.5]


Workpaper FP 2

Page [.8]




Line

No.

2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

20 21 22

23

This proforma adjustment decreases the twelve months ending December 31, 2019 fuel cost to reflect the most recent update to the pricing model.


A B C Retail Sales Fuel Cost by Rate

Rate 711 $ (9,494,922) Rate720 (28,596) Rate 721 (4,269,680) Rate 722 (32,161) Rate 723 (3,898,495) Rate 724 (5,817,440) Rate 725 (261,187)

Rate 726 (2,631,453) Rate 732 (5,159,496) Rate 733 (7,829,977)

Rate 734 (6,006,246) Rate 741 (78,232) Rate 742 (945) Rate 744 (58,494) Rate 750 (166,750) Rate 755 (987) Rate 760 (39,701)

Total Retail Sales Fuel Cost by Rate - FP 1 $ (45,774,762)

Interdepartmental Interdepartental (70,849)

Total Interdepartmental - FP 2 $ (70,849)

Decrease in the Twelve Months Ending December 31, 2019 Fuel Cost FP 1C-19R $ (45,845,611)

Page

Reference

D

Line

No.





This proforma adjusts the twelve month ending December 31, 2019 fuel cost to include fuel costs associated with off-system sales as this activity is budgeted at the margin level, and adjusts the twelve months ending December 31, 2019 to remove all off-system sales fuel cost.

Description

A

2017 Off-System Sales Fuel Cost

Adjustment

B

$

Amount

C

554,094

Page

Reference

D

[.2]

2 2018 Budgeted Off-System Sales Fuel Cost

3

4

lncrease/(Decrease) in Historical Base Period 2017 to Forward 2018 Period

Off-System Sales Fuel Cost - Budgeted Jan-Dec 2018

5 2019 Budgeted Off-System Sales Fuel Cost

6

7


Off-System Sales Fuel Cost - Budgeted Jan-Dec 2019

8 2019 Ratemaking Off-System Sales Fuel Cost

9 10 11 12

13

Ratemaking Adjustments Gross up Off-System Sales Fuel Cost Proforma to Remove Off-System Sales Fuel Cost

2019 Ratemaking lncrease/(Decrease)

2019 Ratemaking Off-System Sales Fuel Cost

FP 3-18 (554,094)

$

$

FP 3A-19R 9,832,335 FP 3B-19R (9,832,335) FP3-19R $

$

[.3]

[.3]

[.3] [.3]

[.3)


Off-System Sales Fuel Cost (WP 9 Total Booked lntersystem Sales Fuel Cost) Twelve Months Ended December 31, 2017

Line

No. Account January February WP-9 Total Booked lntersystem Sales (Off

System Sales/Bulk Power) Fuel Cost $ 21,247 $ 286,372

Total Off-System Sales Fuel Cost $ 21,247 $ 286,372

March April May

$ 39 $ 29,402 $ 17

$ 39 $ 29,402 $ 17

$

$

2017

Petitioner's Confidential Exhibit No. 20-S2 (Redactt of 887


Twelve Months Ended

j11nP l11lv A11P'11c:t _<;.,,ntPmhPr OrtnhPr Nnvl'>mhPr -··- ~--, . •-o--- --r----···--· ~-----· . --- -···--· December December 31, 2017

$ $ $ 119,726 $ 427 $ $ 96,864_$_ 55_4,094

$ $ $ 119,726 $ 427 $ $ 96,864 $ 554,094 [.1], [.3]


Budget

Fuel Cost: Off-System Sales

December 31, 2017, 2018 and 2019

Line

No. Description

1 Off System Sales P&L

2 Total

$

$

Actual

2017

554,094

554,094

3 Adjustment No.

4 FP 3A-19R

5 FP 3B -19R

6


Budget 1

2018 2019

$ $

[.2] $ [.1] $ ========

[.1], A

Pro-forma Adjustment to Gross up Off-System Sales Fuel Cost

Pro-forma Adjustment to Remove Off-System Sales Fuel Cost

2019 Rate Making Off-System Sales Fuel Cost

$

$

$

$

Workpaper FP 3

Page [.3]

2019R

A

9,832,335 [.1],[.4],B

(9,832,335) A-B [.1]

[.1]

Footnote 1: Off-System Sales Revenue is budgeted at the margin level. Fuel Cost is added to gross up revenue and fuel cost.

Northern Indiana Public Service Company LLC BUDGET SUPPORT FOR OFF-SYSTEM SALES REVENUE AND FUEL COST ADJUSTMENT Based on Twelve Months Ended March 31, 2015

FERC ACCOUNT GL CODE fERC DESCRIPTION Al,tl1

SALE FOR RESALE - MISO DAY 2 MARKET (LESS Buffalo Ridge 447.MISODY2 5070 Testing) I 447.RESALE 5070 SALES FOR RESALE (SUMMARIZED) (16.B0)

$

Total Sales for Resale Revenue I 117) I

LESS: Allocated Costs 37,634

Budgeted Off-Systems Revenue (Total Sales for Resale Margin) $ 37,617 $

Ml!:cl.4 Jun-14 ~

(169,402) $ (112,462) $ (2,032,796) (75.60) (11.20) (2.80)

(169,478) $ (112,474) $ 12,032,799)

108,146 88,231 1,383,634

(61,332) $ (24,243) $ (649,164)

.A!!9:.ll

(2,845,086) $

(2,845,086)

1,997,392

(847,694) $


~ Oct-14 Nov-14 ~ d.!!.n.:ti

$ (4,270,371) $ (1,380,586) $ (837,339) $

14,270,371) $ (1,380,586) $ {837,339) $

3,354 2,717,011 1,102,186 675,319

3,354 (1,553,360) $ (278,400) $ (162,020) $

Feb-15 ~

(2,624,300) $ (301,275) $

(2,624,300) $ (301,275) $

1,487,917 231,511

(1,136,383) $ (69,764) $

Workpapet FP 3 Page [,4]

Twelve Months Ended March 31, 2015

(14,573,618) (106)

(14,573,725)

9,832,335 (.3)

(4,741,390)

matrix of pro forma adjustments - indiana...felton oja 58 felton 0ja59 scott oja 71 scott 0ja42...

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