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["The Empire District Electric Company"]
["Test Year Ending September 30, 2020"]
["ER-2021-0312"]
["Index - Schedules"]
[]
[]
["Section","Description"]
[]
["A.","Index & Inputs"]
[null,null,"Index",null,null,"Index of Schedules"]
[]
["B.","Rate Base and Revenue Requirement"]
[null,null,"Schedule B-1  ",null,null,"Revenue Requirement "]
[null,null,"Schedule B-2  ",null,null,"Rate Base Summary"]
[null,null,"Schedule B-3",null,null,"Accumulated Deferred Income Taxes"]
[null,null,"Schedule B-4",null,null,"Wind Revenues Liability"]
[null,null,"Schedule B-5",null,null,"Wind Asset Retirement Obligations"]
[]
["C.","Plant Investment"]
[null,null,"Schedule C-1  ",null,null,"Plant in Service"]
[]
["D.","Accumulated Provision for Depreciation, Amortization & Depletion"]
[null,null,"Schedule D-1  ",null,null,"Accumulated Depreciation/Amortization"]
[]
["F.","Capital & Cost of Money"]
[null,null,"Schedule E-1  ",null,null,"WACC - Weighted Average Cost of Capital"]
[null,null,"Schedule E-2",null,null,"WACD - Weighted Average Cost of Debt"]
[]
["H.","Test Year & Pro Forma Income Statements"]
[null,null,"Schedule F-1  ",null,null,"Operating Income Statement of Empire"]
[null,null,"Schedule F-2",null,null,"Operating Income Statement of Empire's Share of the Wind Holding Companies"]
[null,null,"Schedule F-3",null,null,"Operating Income Detail"]
[null,null,"Schedule F-4",null,null,"Property Tax"]
[null,null,"Schedule F-5",null,null,"Wind Revenue Detail"]
[null,null,"Schedule F-6",null,null,"Vestas Settlement Reduction to Operating Expense"]
[null,null,"Schedule F-7",null,null,"Amortization of ARO Asset"]
[null,null,"Schedule F-8",null,null,"Wind Revenues Liability Amortization"]
[]
["I.","Depreciation and Amortization"]
[null,null,"Schedule G-1",null,null,"Depreciation Expense  "]

{"sheet":"Input","index":1,"n_rows":19,"n_cols":3,"rows_kept":19,"cut":false,"hidden":true,"merged":[[0,0,0,3],[1,0,1,3],[2,0,2,3],[3,0,3,3]]}
[{"$f":"Index!A1","v":"The Empire District Electric Company"}]
[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
[{"$f":"Index!A3","v":"ER-2021-0312"}]
["Inputs"]
[]
["Line No.","Input Description","Input Amount"]
[]
[1,"Neosho Ridge Tax Equity Project Funding",0.4788813055984989]
[{"$f":"A8+1","v":2},"North Fork Ridge Tax Equity Project Funding",0.48417956339614315]
[{"$f":"A9+1","v":3},"Kings Point Tax Equity Project Funding",0.47289503222378593]
[4,"Neosho Ridge Liberty-Empire Project Funding",{"$f":"1-C8","v":0.52111869440150116}]
[5,"North Fork Ridge Liberty-Empire Project Funding",{"$f":"1-C9","v":0.51582043660385679}]
[6,"Kings Point Liberty-Empire Project Funding",{"$f":"1-C10","v":0.52710496777621407}]
[7,"Neosho Ridge WTG's",139]
[8,"North Fork Ridge WTG's",69]
[9,"Kinds Point WTG's",69]
[{"$f":"A16+1","v":10},"Neosho Ridge PSA Closing Month End","2021-05-30"]
[11,"North Fork Ridge PSA Closing Month End","2021-01-31"]
[12,"Kings Point PSA Closing Month End","2021-05-30"]

{"sheet":"B-1 Revenue Requirement","index":2,"n_rows":46,"n_cols":12,"rows_kept":46,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Index!A1","v":"The Empire District Electric Company"}]
[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
[{"$f":"Index!A3","v":"ER-2021-0312"}]
[{"$f":"CONCATENATE(Index!C13,Index!F13)","v":"Schedule B-1  Revenue Requirement "}]
[]
[]
[]
[null,null,null,null,null,null,"Total",null,"Total"]
["Line",null,null,null,null,null,"Company",null,"Missouri"]
["No.",null,"Description",null,"Reference",null,"Wind Project",null,"Wind Project"]
[null,null,"(a)",null,"(b)",null,"(c)",null,"(d)"]
[]
[null,null,"Rate Base "]
[{"$f":"A13+1","v":1},null,"Rate Base ",null,"Schedule B-2",null,{"$f":"'B-2 Rate Base Summary'!G23","v":584533329.71841979},null,{"$f":"'B-2 Rate Base Summary'!$K$23","v":525311182.1610691}]
[{"$f":"A14+1","v":2},null,"Rate of Return Requested",null,"Schedule E-1",null,{"$f":"'E-1 WACC'!$O$20","v":7.0342980380172657E-2},null,{"$f":"'E-1 WACC'!$O$20","v":7.0342980380172657E-2}]
[{"$f":"A15+1","v":3},null,"Return on Rate Base",null,"Line 1 x Line 2",null,{"$f":"G14*G15","v":41117816.543939799},null,{"$f":"I14*I15","v":36951954.180241391}]
[]
[null,null,"Operating Expenses"]
[{"$f":"A16+1","v":4},null,"Non-FAC Operating Expenses",null,"Schedule F-1",null,{"$f":"-'F-1 Empire Op Inc'!I40","v":40078507.382413402},null,{"$f":"-'F-1 Empire Op Inc'!M40","v":35286600.862207502},null,"Proof"]
[{"$f":"A19+1","v":5},null,"Income Taxes",null,null,null,0,null,0,null,"RR",{"$f":"I37","v":80861404.577906847}]
[{"$f":"A20+1","v":6},null,"Operating Income (Loss) After Taxes",null,"Line 4 - Line 5",null,{"$f":"G19-G20","v":40078507.382413402},null,{"$f":"I19+I20","v":35286600.862207502},null,"Debt Return",{"$f":"I36","v":9405284.5632714704}]
[null,null,null,null,null,null,null,null,null,null,"Equity Return ",{"$f":"I35","v":36169519.152427875}]
[null,null,"Cost of Capital",null,null,null,null,null,null,null,"Expenses",{"$f":"I34","v":35286600.862207502}]
[{"$f":"A21+1","v":7},null,"Rate Base",null,"Line 1",null,{"$f":"G14","v":584533329.71841979},null,{"$f":"I14","v":525311182.1610691}]
[{"$f":"A24+1","v":8},null,"Weighted Cost of Debt",null,"Schedule E-1",null,{"$f":"'E-1 WACC'!$O$14","v":1.7904215411100186E-2},null,{"$f":"'E-1 WACC'!$O$14","v":1.7904215411100186E-2}]
[{"$f":"A25+1","v":9},null,"Interest Deduction",null,"Line 7 x Line 8",null,{"$f":"G14*G25","v":10465610.650246238},null,{"$f":"I14*I25","v":9405284.5632714704},null,"Net Income",{"$f":"L20-L21-L23","v":36169519.152427882}]
[null,null,null,null,null,null,null,null,null,null,"Taxes on Net Inc",{"$f":"I31-I29","v":8622849.5354579538}]
[{"$f":"A26+1","v":10},null,"Weighted Cost of Equity",null,"Schedule E-1",null,{"$f":"'E-1 WACC'!$O$18","v":5.2438764969072474E-2},null,{"$f":"'E-1 WACC'!$O$18","v":5.2438764969072474E-2},null,"Equity Return",{"$f":"L26-L27","v":27546669.616969928}]
[{"$f":"A28+1","v":11},null,"Equity Return",null,"Line 7 x Line 10",null,{"$f":"G24*G28","v":30652205.893693563},null,{"$f":"I24*I28","v":27546669.616969921},null,"Check to model",{"$f":"L28-I29","v":0}]
[{"$f":"A29+1","v":12},null,"GRCF",null,"2021 Rev. Req. Model",null,1.3130269341214995,null,1.3130269341214995]
[{"$f":"A30+1","v":13},null,"Total Equity Return",null,"Line 11 x Line 12",null,{"$f":"G29*G30","v":40247171.92865742},null,{"$f":"I29*I30","v":36169519.152427875}]
[]
[null,null,"Project Revenue Requirement"]
[{"$f":"A31+1","v":14},null,"Operating Expense",null,"Schedule F-1",null,{"$f":"G21","v":40078507.382413402},null,{"$f":"I21","v":35286600.862207502}]
[{"$f":"A34+1","v":15},null,"Total Equity Return",null,"Line 13",null,{"$f":"G31","v":40247171.92865742},null,{"$f":"I31","v":36169519.152427875}]
[{"$f":"A35+1","v":16},null,"Total Debt Return",null,"Line 9",null,{"$f":"G26","v":10465610.650246238},null,{"$f":"I26","v":9405284.5632714704}]
[{"$f":"A36+1","v":17},null,"Project Revenue Requirement",null,"Sum: Lines 14 - 16",null,{"$f":"G35+G36+G34","v":90791289.961317062},null,{"$f":"I35+I36+I34","v":80861404.577906847}]
[null,null,null,null,"  "]
[null,null,"Reductions to Rates"]
[{"$f":"A37+1","v":18},null,"EDE FAC Operating Income",null,"Schedule F-1",null,{"$f":"'F-1 Empire Op Inc'!I24","v":56369714.031044178},null,{"$f":"'F-1 Empire Op Inc'!M24","v":49760833.909868166}]
[{"$f":"A40+1","v":19},null,"Wind Liability Amortization",null,"Schedule F-8",null,0,null,{"$f":"'F-8 Wind Liab Amort.'!S16","v":4203532.45105848}]
[{"$f":"A41+1","v":20},null,"Net Impact to Rates",null,null,null,{"$f":"G37-SUM(G40:G41)","v":34421575.930272885},null,{"$f":"I37-SUM(I40:I41)","v":26897038.216980204}]
[]
["Source:","See reference column (b)."]
[]
["Purpose:","Presents the components of the revenue requirement."]

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[{"$f":"Index!A1","v":"The Empire District Electric Company"}]
[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
[{"$f":"Index!A3","v":"ER-2021-0312"}]
[{"$f":"CONCATENATE(Index!C14,Index!F14)","v":"Schedule B-2  Rate Base Summary"}]
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[]
[]
[null,null,null,null,null,null,"Total",null,"Missouri",null,"Total"]
["Line",null,null,null,null,null,"Company",null,"Allocation ",null,"Missouri"]
["No.",null,"Description",null,"Reference",null,"Ending Balance",null,"Factor",null,"Ending Balance"]
[null,null,"(a)",null,"(b)",null,"(c)",null,"(d)",null,"(e) = (c) x (d)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Company Check","Missouri Check","Tie to"]
[1,null,"Plant in Service",null,"Schedule C-1",null,{"$f":"'C-1 Plant in Service'!O28-G14","v":613906154.58127296},null,"Various",null,{"$f":"'C-1 Plant in Service'!Y28-K14","v":540638095.21585166},null,{"$f":"G13-SUM('C-1 Plant in Service'!O28-'C-1 Plant in Service'!O17)","v":0},{"$f":"K13-('C-1 Plant in Service'!Y28-'C-1 Plant in Service'!Y17)","v":0},"Sch. C-1"]
[{"$f":"A13+1","v":2},null,"Asset Retirement Costs",null,"Schedule C-1",null,{"$f":"'C-1 Plant in Service'!O17","v":25919371.789999999},null,{"$f":"'C-1 Plant in Service'!Q17","v":0.88275831739120869},null,{"$f":"G14*I14","v":22880541.029177561},null,{"$f":"G14-'C-1 Plant in Service'!O17","v":0},{"$f":"K14-'C-1 Plant in Service'!Y17","v":0},"Sch. C-1"]
[{"$f":"A14+1","v":3},null,"Accumulated Depreciation",null,"Schedule D-1",null,{"$f":"-'D-1 Accumulated Depreciation'!AE24","v":-3249619.6731871231},null,"Various",null,{"$f":"-'D-1 Accumulated Depreciation'!AC24","v":-2868464.9382475093},null,{"$f":"-'D-1 Accumulated Depreciation'!AE24-'B-2 Rate Base Summary'!G15","v":0},{"$f":"-K15-'D-1 Accumulated Depreciation'!AC24","v":0},"Sch. D-1"]
[{"$f":"+A15+1","v":4},null,"Net Plant in Service",null,null,null,{"$f":"SUM(G13:G15)","v":636575906.69808578},null,null,null,{"$f":"SUM(K13:K15)","v":560650171.30678165}]
[]
[{"$f":"A16+1","v":5},null,"Additions/Deductions"]
[{"$f":"A18+1","v":6},null,"Asset Retirement Obligations",null,"-(Line 3)",null,{"$f":"'B-5 Wind AROs'!O14","v":-26727540.490000002},null,{"$f":"'C-1 Plant in Service'!Q17","v":0.88275831739120869},null,{"$f":"G19*I19","v":-23593958.670957804},null,{"$f":"G19-'B-5 Wind AROs'!O14","v":0},{"$f":"K19-'B-5 Wind AROs'!Y14","v":0},"Sch. B-5"]
[{"$f":"A19+1","v":7},null,"Accumulated Deferred Income Taxes",null,"Schedule B-3",null,{"$f":"'B-3 ADIT'!I34","v":-3824071.4843117078},null,{"$f":"'B-3 ADIT'!K13","v":0.87288262950413165},null,{"$f":"G20*I20","v":-3337965.5726377713},null,{"$f":"G20-'B-3 ADIT'!I34","v":0},{"$f":"K20-'B-3 ADIT'!M34","v":0},"Sch. B-3"]
[{"$f":"A20+1","v":8},null,"Reserved Wind Revenues - PISA",null,"Schedule B-4",null,{"$f":"-'B-4 Wind Rev'!I30","v":-21490965.00535427},null,"Various",null,{"$f":"-'B-4 Wind Rev'!U30","v":-8407064.9021169599},null,{"$f":"-G21-'B-4 Wind Rev'!I30","v":0},{"$f":"-K21-'B-4 Wind Rev'!U30","v":0},"Sch. B-4"]
[{"$f":"A21+1","v":9}]
[{"$f":"A22+1","v":10},null,"Total Rate Base:",null,null,null,{"$f":"SUM(G16:G21)","v":584533329.71841979},null,null,null,{"$f":"SUM(K16:K21)","v":525311182.1610691}]
[]
[]
["Source:","See reference column (b)."]
[]
["Purpose:","Presents the applicable components of the proposed rate base for the Total Company and Missouri Jurisdiction."]

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[{"$f":"Index!A1","v":"The Empire District Electric Company"}]
[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
[{"$f":"Index!A3","v":"ER-2021-0312"}]
[{"$f":"CONCATENATE(Index!C15,\" \",Index!F15)","v":"Schedule B-3 Accumulated Deferred Income Taxes"}]
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[]
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["Line",null,null,null,"GL ",null,null,null,"ADIT",null,"Allocation ",null,"ADIT "]
["No.",null,"FERC",null,"Account",null,"Description",null,"Endning Balance",null,"Factor",null,"Ending Balance"]
[null,null,"(a)",null,"(b)",null,"(c)",null,"(d)",null,"(e)",null,"(f) = (d) x (e)"]
[]
["DEFERRED TAX LIABILITIES"]
[1,null,282,null,282100,null,"Accum Def Fed Inc Tx-Ld Elect",null,-3824071.4843117078,null,0.87288262950413165,null,{"$f":"I13*K13","v":-3337965.5726377713}]
[{"$f":"+A13+1","v":2},null,282,null,282120,null,"Accum Def Fed Inc Tx-Ld Ks Jur",null,0,null,0,null,0]
[3,null,282,null,282130,null,"Acc Def Fed Inc Tx-LD NonUt DR",null,0,null,0,null,0]
[4,null,282,null,282135,null,"Acc Def Fed Inc Tx-LD NonUT CR",null,0,null,0,null,0]
[5,null,282,null,282140,null,"Accum Def Fed Inc Tx-Ld Ok Jur",null,0,null,0,null,0]
[6,null,282,null,282150,null,"Accm Def Fed Inc Tx-Ld Ferc Jr",null,0,null,0,null,0]
[7,null,282,null,282200,null,"Accumul Def Inc Tx-Ld Water",null,0,null,0,null,0]
[8,null,283,null,283100,null,"Accm Def Fed Inc Tx-2Nd 5Yr Mn",null,0,null,0.86059406370261238,null,0]
[9,null,283,null,283103,null,"Acc Def Tax-Repair Allowance",null,0,null,0.86059406370261238,null,0]
[10,null,283,null,283116,null,"Def Tax Liab-Iatan Def Charges",null,0,null,1,null,0]
[11,null,283,null,283123,null,"Def Inc Tax - Hedge Trans Loss",null,0,null,0.86059406370261238,null,0]
[12,null,283,null,283139,null,"Deferred Tax Liab Fuel Costs",null,0,null,0.86059406370261238,null,0]
[13,null,283,null,283366,null,"Def Tx-ITC Tx Basis Red-Iatan",null,0,null,0,null,0]
[14,null,283,null,283400,null,"Accm Def Fed Inc Tx-Lic Softwr",null,0,null,0.86059406370261238,null,0]
[15,null,283,null,283900,null,"Acc Def Tx-Loss Reacq Debt",null,0,null,0.86059406370261238,null,0]
[16,null,283,null,283914,null,"Def Inc Tax - FAS158",null,0,null,0,null,0]
[17,null,283,null,283915,null,"Def Inc Tax-Deftx Liab Fas 109",null,0,null,0,null,0]
[18,null,283,null,283917,null,"Def Tx Liab-Equity AFUDC",null,0,null,0,null,0]
[19,null,283,null,283921,null,"Def Inc Tx Ice Storm Exp",null,0,null,0.86059406370261238,null,0]
[{"$f":"A13+1","v":2},null,null,null,null,null,"Total Deferred Tax Liabilities:",null,{"$f":"SUM(I13:I31)","v":-3824071.4843117078},null,null,null,{"$f":"SUM(M13:M31)","v":-3337965.5726377713}]
[]
[{"$f":"A32+1","v":3},null,null,null,null,null,"Total Accumulated Deferred Income Taxes:",null,{"$f":"I32","v":-3824071.4843117078},null,null,null,{"$f":"M32","v":-3337965.5726377713}]
[]
[]
["Source:","ADIT Schedule obtained from Yousuf Ibrahim, Director of International Tax."]
[]
["Purpose:","To present the accumulated deferred income tax balance expected at the end of the true-up period, June 30, 2021."]

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[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
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[{"$f":"CONCATENATE(Index!C16,\" \",Index!F16)","v":"Schedule B-4 Wind Revenues Liability"}]
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[]
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["Line ",null,null,null,"Projected",null,"Projected",null,"Projected",null,"Ownership",null,"Projected",null,"Allocation",null,"Projected",null,"Allocation",null,"Projected"]
["No.",null,"Month",null,"Wind Revenues",null,"Monthly Expenses",null,"Net Revenues",null,"Factor",null,"Net Revenues",null,"Factor",null,"Net Revenues",null,"Factor",null,"Liability Balance"]
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["Wind Revenues Liability"]
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[{"$f":"A17+1","v":5},null,"2021-06-01",null,3919242.1264648456,null,{"$f":"-'F-1 Empire Op Inc'!$I$40/12","v":3339875.615201117},null,579366.51126372861,null,{"$f":"AVERAGE(Input!$C$11:$C$13)","v":0.52134803292719067},null,302051.59099123394,null,0.88275831739120869,null,266638.55422875925,null,0.85,null,226642.77109444537]
[{"$f":"A18+1","v":6},null,"2021-07-01",null,3921966.1254882859,null,{"$f":"-'F-1 Empire Op Inc'!$I$40/12","v":3339875.615201117},null,582090.5102871689,null,{"$f":"AVERAGE(Input!$C$11:$C$13)","v":0.52134803292719067},null,303471.74252380017,null,0.88275831739120869,null,267892.20480608795,null,0.85,null,227708.37408517476]
[7,null,"2021-08-01",null,4072770.0195312598,null,{"$f":"-'F-1 Empire Op Inc'!$I$40/12","v":3339875.615201117},null,732894.40433014277,null,{"$f":"AVERAGE(Input!$C$11:$C$13)","v":0.52134803292719067},null,382093.05604086508,null,0.88275831739120869,null,337295.82323749887,null,0.85,null,286701.44975187402]
[8,null,"2021-09-01",null,4203110.2294921894,null,{"$f":"-'F-1 Empire Op Inc'!$I$40/12","v":3339875.615201117},null,863234.61429107236,null,{"$f":"AVERAGE(Input!$C$11:$C$13)","v":0.52134803292719067},null,450045.66811531276,null,0.88275831739120869,null,397281.55673467583,null,0.85,null,337689.32322447444]
[9,null,"2021-10-01",null,4970307.73925782,null,{"$f":"-'F-1 Empire Op Inc'!$I$40/12","v":3339875.615201117},null,1630432.1240567029,null,{"$f":"AVERAGE(Input!$C$11:$C$13)","v":0.52134803292719067},null,850022.58069826337,null,0.88275831739120869,null,750364.50308173185,null,0.85,null,637809.82761947205]
[10,null,"2021-11-01",null,5326852.7832031194,null,{"$f":"-'F-1 Empire Op Inc'!$I$40/12","v":3339875.615201117},null,1986977.1680020024,null,{"$f":"AVERAGE(Input!$C$11:$C$13)","v":0.52134803292719067},null,1035906.638009084,null,0.88275831739120869,null,914455.20074328291,null,0.85,null,777286.92063179042]
[11,null,"2021-12-01",null,5251128.05175782,null,{"$f":"-'F-1 Empire Op Inc'!$I$40/12","v":3339875.615201117},null,1911252.4365567029,null,{"$f":"AVERAGE(Input!$C$11:$C$13)","v":0.52134803292719067},null,996427.69822613732,null,0.88275831739120869,null,879604.83828810009,null,0.85,null,747664.11254488502]
[12,null,"2022-01-01",null,5473647.58300782,null,{"$f":"-'F-1 Empire Op Inc'!$I$40/12","v":3339875.615201117},null,2133771.9678067029,null,{"$f":"AVERAGE(Input!$C$11:$C$13)","v":0.52134803292719067},null,1112437.8181312054,null,0.88275831739120869,null,982013.73653585033,null,0.85,null,834711.67605547281]
[13,null,"2022-02-01",null,4529140.2587890597,null,{"$f":"-'F-1 Empire Op Inc'!$I$40/12","v":3339875.615201117},null,1189264.6435879427,null,{"$f":"AVERAGE(Input!$C$11:$C$13)","v":0.52134803292719067},null,620020.78256443038,null,0.88275831739120869,null,547328.50276415702,null,0.85,null,465229.22734953347]
[14,null,"2022-03-01",null,5504626.2207031297,null,{"$f":"-'F-1 Empire Op Inc'!$I$40/12","v":3339875.615201117},null,2164750.6055020127,null,{"$f":"AVERAGE(Input!$C$11:$C$13)","v":0.52134803292719067},null,1128588.4699564192,null,0.88275831739120869,null,996270.85876584728,null,0.85,null,846830.22995097016]
[15,null,"2022-04-01",null,4068708.49609375,null,{"$f":"-'F-1 Empire Op Inc'!$I$40/12","v":3339875.615201117},null,728832.88089263299,null,{"$f":"AVERAGE(Input!$C$11:$C$13)","v":0.52134803292719067},null,379975.58878603164,null,0.88275831739120869,null,335426.61140649114,null,0.85,null,285112.61969551747]
[]
[{"$f":"A28+1","v":16},null,null,null,{"$f":"SUM(E14:E28)","v":67283613.222968787},null,{"$f":"SUM(G14:G28)","v":45792648.217614509},null,{"$f":"SUM(I14:I28)","v":21490965.00535427},null,null,null,{"$f":"SUM(M14:M28)","v":11204272.331248539},null,null,null,{"$f":"SUM(Q14:Q28)","v":9890664.5907258354},null,null,null,{"$f":"SUM(U14:U28)","v":8407064.9021169599}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Check to B-2:",{"$f":"U30+'B-2 Rate Base Summary'!K21","v":0}]
["Footnotes:"]
["(1) - Actual revenues and expenses through March 2021."]
[]
["Source:","Wind Revenues provided by David Busse, Fuel Procurement."]
[]
["Purpose:","To calculate wind revenues liability offset to rate base."]

{"sheet":"B-5 Wind AROs","index":6,"n_rows":19,"n_cols":27,"rows_kept":19,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Index!A1","v":"The Empire District Electric Company"}]
[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
[{"$f":"Index!A3","v":"ER-2021-0312"}]
[{"$f":"CONCATENATE(Index!C17,\" \",Index!F17)","v":"Schedule B-5 Wind Asset Retirement Obligations"}]
[]
[]
[null,null,null,null,null,null,null,null,"Neosho Ridge",null,"North Fork Ridge",null,"Kings Point",null,"Total Company",null,"Missouri",null,"Neosho Ridge",null,"North Fork Ridge",null,"Kings Point",null,"Total",null,"Other Jurisdiction"]
["Line",null,null,null,null,null,null,null,"Total Company",null,"Total Company",null,"Total Company",null,"Wind Project",null,"Allocation",null,"Missouri",null,"Missouri",null,"Missouri",null,"Missouri",null,"Not At Issue"]
["No.",null,"FERC",null,"Description",null,"Reference",null,"Ending Balance",null,"Ending Balance",null,"Ending Balance",null,"Ending Balance",null,"Factor",null,"Balance",null,"Balance",null,"Balance",null,"Ending Balance",null,"Balance"]
[null,null,"(a)",null,"(b)",null,"(c)",null,"(d)",null,"(e)",null,"(f)",null,"(g)",null,"(h)",null,"(i)=(d)*(h)",null,"(j)=(e)*(h)",null,"(k) = (f) x (h)",null,"(l) = (f) + (g)",null,"(m)=(g) - (l)"]
[]
["ASSET RETIREMENT OBLIGATIONS"]
[1,null,null,null,"Asset Retirement Obligations",null,"(1)",null,-12846370.559999999,null,-6809494.7800000003,null,-7071675.1500000004,null,{"$f":"I13+K13+M13","v":-26727540.490000002},null,0.88275831739120869,null,{"$f":"I13*Q13","v":-11340240.460129559},null,{"$f":"K13*Q13","v":-6011138.1542770192},null,{"$f":"M13*Q13","v":-6242580.0565512236},null,{"$f":"S13+U13+W13","v":-23593958.670957804},null,{"$f":"O13-Y13","v":-3133581.8190421984}]
[null,null,null,null,"Total Asset Retirement Costs:",null,null,null,{"$f":"I13","v":-12846370.559999999},null,{"$f":"K13","v":-6809494.7800000003},null,{"$f":"M13","v":-7071675.1500000004},null,{"$f":"O13","v":-26727540.490000002},null,null,null,{"$f":"S13","v":-11340240.460129559},null,{"$f":"U13","v":-6011138.1542770192},null,{"$f":"W13","v":-6242580.0565512236},null,{"$f":"Y13","v":-23593958.670957804},null,{"$f":"AA13","v":-3133581.8190421984}]
[]
[]
["Source:","Wind ARO balances provided by Joshua Claussen, Accounting."]
[]
["Purpose:","To record the balance of the Asset Retirement Obligations for the wind projects."]

{"sheet":"C-1 Plant in Service","index":7,"n_rows":41,"n_cols":27,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Index!A1","v":"The Empire District Electric Company"}]
[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
[{"$f":"Index!A3","v":"ER-2021-0312"}]
[{"$f":"CONCATENATE(Index!C20,Index!F20)","v":"Schedule C-1  Plant in Service"}]
[]
[]
[null,null,null,null,null,null,null,null,"Neosho Ridge",null,"North Fork Ridge",null,"Kings Point",null,"Total Company",null,"Missouri",null,"Neosho Ridge",null,"North Fork Ridge",null,"Kings Point",null,"Total",null,"Other Jurisdiction"]
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["No.",null,"FERC",null,"Description",null,"Reference",null,"Project Cost",null,"Project Cost",null,"Project Cost",null,"Ending Balance",null,"Factor (5)",null,"Ending Balance",null,"Ending Balance",null,"Ending Balance",null,"Ending Balance",null,"Balance"]
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[]
["PRODUCTION PLANT"]
[1,null,"341-346",null,"Other Production - Wind",null,"(1)",null,289358316.01574767,null,137097573.76768056,null,155635397.90340045,null,{"$f":"I13+K13+M13","v":582091287.68682861},null,0.88275831739120869,null,{"$f":"I13*Q13","v":255433460.16921505},null,{"$f":"K13*Q13","v":121024023.5375748},null,{"$f":"M13*Q13","v":137388441.97971702},null,{"$f":"S13+U13+W13","v":513845925.68650687},null,{"$f":"O13-Y13","v":68245362.000321746}]
[{"$f":"A13+2","v":3},null,null,null,"Total Production Plant:",null,null,null,{"$f":"SUM(I13:I13)","v":289358316.01574767},null,{"$f":"SUM(K13:K13)","v":137097573.76768056},null,{"$f":"SUM(M13:M13)","v":155635397.90340045},null,{"$f":"SUM(O13:O13)","v":582091287.68682861},null,null,null,{"$f":"SUM(S13:S13)","v":255433460.16921505},null,{"$f":"SUM(U13:U13)","v":121024023.5375748},null,{"$f":"SUM(W13:W13)","v":137388441.97971702},null,{"$f":"SUM(Y13:Y13)","v":513845925.68650687},null,{"$f":"SUM(AA13:AA13)","v":68245362.000321746}]
[]
["ASSET RETIREMENT COSTS"]
[{"$f":"A14+1","v":4},null,null,null,"Asset Retirement Costs",null,"(2)",null,12445234.369999999,null,6570300.8099999996,null,6903836.6100000003,null,{"$f":"I17+K17+M17","v":25919371.789999999},null,0.88275831739120869,null,{"$f":"I17*Q17","v":10986134.152000438},null,{"$f":"K17*Q17","v":5799987.6877896953},null,{"$f":"M17*Q17","v":6094419.1893874267},null,{"$f":"S17+U17+W17","v":22880541.029177561},null,{"$f":"O17-Y17","v":3038830.7608224377}]
[null,null,null,null,"Total Asset Retirement Costs:",null,null,null,{"$f":"I17","v":12445234.369999999},null,{"$f":"K17","v":6570300.8099999996},null,{"$f":"M17","v":6903836.6100000003},null,{"$f":"O17","v":25919371.789999999},null,null,null,{"$f":"S17","v":10986134.152000438},null,{"$f":"U17","v":5799987.6877896953},null,{"$f":"W17","v":6094419.1893874267},null,{"$f":"Y17","v":22880541.029177561},null,{"$f":"AA17","v":3038830.7608224377}]
[]
["TRANSMISSION PLANT"]
[{"$f":"A17+1","v":5},null,"351-356",null,"Generation Tie Lines",null,"(3)",null,16499999.560000002,null,7911194.0300000012,null,2458508.9499999997,null,{"$f":"I21+K21+M21","v":26869702.540000003},null,0.83646707405296017,null,{"$f":"I21*Q21","v":13801706.353828331},null,{"$f":"K21*Q21","v":6617453.3225393472},null,{"$f":"M21*Q21","v":2056461.7879395152},null,{"$f":"S21+U21+W21","v":22475621.464307193},null,{"$f":"O21-Y21","v":4394081.0756928101}]
[null,null,null,null,"Total Transmission Plant:",null,null,null,{"$f":"I21","v":16499999.560000002},null,{"$f":"K21","v":7911194.0300000012},null,{"$f":"M21","v":2458508.9499999997},null,{"$f":"O21","v":26869702.540000003},null,null,null,{"$f":"S21","v":13801706.353828331},null,{"$f":"U21","v":6617453.3225393472},null,{"$f":"W21","v":2056461.7879395152},null,{"$f":"Y21","v":22475621.464307193},null,{"$f":"AA21","v":4394081.0756928101}]
[]
["GENERAL PLANT"]
[{"$f":"A21+1","v":6},null,null,null,"O&M Building",null,"(4)",null,2919444.4444444398,null,663547,null,1362172.9100000001,null,{"$f":"I25+K25+M25","v":4945164.3544444405},null,0.87288262950413142,null,{"$f":"I25*Q25","v":2548332.3433578908},null,{"$f":"K25*Q25","v":579198.65015957784},null,{"$f":"M25*Q25","v":1189017.0715200948},null,{"$f":"S25+U25+W25","v":4316548.0650375634},null,{"$f":"O25-Y25","v":628616.28940687701}]
[{"$f":"A25+1","v":7},null,null,null,"Total General Plant:",null,null,null,{"$f":"SUM(I25:I25)","v":2919444.4444444398},null,{"$f":"SUM(K25:K25)","v":663547},null,{"$f":"SUM(M25:M25)","v":1362172.9100000001},null,{"$f":"SUM(O25:O25)","v":4945164.3544444405},null,null,null,{"$f":"SUM(S25:S25)","v":2548332.3433578908},null,{"$f":"SUM(U25:U25)","v":579198.65015957784},null,{"$f":"SUM(W25:W25)","v":1189017.0715200948},null,{"$f":"SUM(Y25:Y25)","v":4316548.0650375634},null,{"$f":"SUM(AA25:AA25)","v":628616.28940687701}]
[]
[{"$f":"+A26+1","v":8},null,null,null,"Total Electric Utility Plant:",null,null,null,{"$f":"I14+I18+I22+I26","v":321222994.39019209},null,{"$f":"K14+K18+K22+K26","v":152242615.60768056},null,{"$f":"M14+M18+M22+M26","v":166359916.37340045},null,{"$f":"O14+O18+O22+O26","v":639825526.37127292},null,null,null,{"$f":"S14+S18+S22+S26","v":282769633.01840174},null,{"$f":"U14+U18+U22+U26","v":134020663.19806342},null,{"$f":"W14+W18+W22+W26","v":146728340.02856407},null,{"$f":"Y14+Y18+Y22+Y26","v":563518636.24502921},null,{"$f":"AA14+AA18+AA22+AA26","v":76306890.126243874}]
[]
[]
[]
["Footnote:"]
["(1)","Purchase and Sale Agreements for the wind projects."]
["(2)","Estimated decomissioning costs for the wind projects."]
["(3)","Generation Tie Line included in the PSA but separated for Missouri allocations."]
["(4)","O&M building included in the PSA but separated for Missouri allocations."]
["(5)","Missouri pro forma plant allocations."]
[]
["Source:","See footnotes."]
[]
["Purpose:","To present the items and amounts of plant investment by the classification appropriate to the utility's industry by primary account."]

{"sheet":"D-1 Accumulated Depreciation","index":8,"n_rows":34,"n_cols":31,"rows_kept":34,"cut":false,"hidden":false,"merged":[[6,22,7,22],[6,24,7,24],[6,26,7,26],[6,28,7,28],[6,30,7,30]]}
[{"$f":"Index!A1","v":"The Empire District Electric Company"}]
[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
[{"$f":"Index!A3","v":"ER-2021-0312"}]
[{"$f":"CONCATENATE(Index!C23,Index!F23)","v":"Schedule D-1  Accumulated Depreciation/Amortization"}]
[]
[]
[null,null,null,null,null,null,null,null,"Total ",null,"Neosho Ridge",null,"North Fork Ridge",null,"Kings Point",null,"Months",null,"Months",null,"Months",null,"Neosho Ridge",null,"North Fork Ridge",null,"Kings Point",null,"Total Missouri",null,"Total Company"]
["Line",null,null,null,null,null,null,null,"Company",null,"Missosuri",null,"Missouri",null,"Missouri",null,"Acc. Depr.",null,"Acc. Depr.",null,"Acc. Depr."]
["No.",null,"FERC",null,"Description",null,"Reference",null,"Annual Depreciaton Expense",null,"Annual Depreciaton Expense",null,"Annual Depreciaton Expense",null,"Annual Depreciaton Expense",null,"Neosho Ridge",null,"North Fork Ridge",null,"Kings Point",null,"Accumulated Depreciation",null,"Accumulated Depreciation",null,"Accumulated Depreciation",null,"Accumulated Depreciation",null,"Accumulated Depreciation"]
[null,null,"(a)",null,"(b)",null,"(c)",null,"(d)",null,"(e)",null,"(f)",null,"(g)",null,"(1)",null,"(1)",null,"(1)",null,"(j) = (e) * (h)",null,"(k) = (f) * (h)",null,"(l) = (g) * (h)",null,"(m) = (j) + (k) + (l)",null,"(i) = (d) * (h)"]
[]
["PRODUCTION PLANT ACCUMULATED DEPRECIATION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2021-06-30",null,"2021-06-30",null,"2021-06-30"]
[1,null,"341-346",null,"Other Production-Wind",null,"Schedule G-1",null,{"$f":"'G-1 Depreciation Expense'!AA14+'G-1 Depreciation Expense'!AC14","v":19383639.879971392},null,{"$f":"'G-1 Depreciation Expense'!U14","v":8505934.2236348614},null,{"$f":"'G-1 Depreciation Expense'!W14","v":4030099.983801241},null,{"$f":"'G-1 Depreciation Expense'!Y14","v":4575035.1179245766},null,{"$f":"ROUND((Q12-Input!$C$17)/30,0)","v":1},null,{"$f":"ROUND((S12-Input!C18)/30,0)","v":5},null,{"$f":"ROUND((U12-Input!$C$19)/30,0)","v":1},null,{"$f":"(K13/12)*Q13","v":708827.85196957178},null,{"$f":"(M13/12)*S13","v":1679208.3265838504},null,{"$f":"(O13/12)*U13","v":381252.92649371474},null,{"$f":"+W13+Y13+AA13","v":2769289.1050471365},null,{"$f":"'D-1 Accumulated Depreciation'!AC13/'C-1 Plant in Service'!Q13","v":3137086.3921522032}]
[{"$f":"A13+1","v":2},null,null,null,"Total Production Plant:",null,null,null,{"$f":"I13","v":19383639.879971392},null,{"$f":"K13","v":8505934.2236348614},null,{"$f":"M13","v":4030099.983801241},null,{"$f":"O13","v":4575035.1179245766},null,null,null,null,null,null,null,{"$f":"W13","v":708827.85196957178},null,{"$f":"Y13","v":1679208.3265838504},null,{"$f":"AA13","v":381252.92649371474},null,{"$f":"AC13","v":2769289.1050471365},null,{"$f":"AE13","v":3137086.3921522032}]
[]
["TRANSMISSION PLANT ACCUMULATED DEPRECIATION"]
[{"$f":"A14+1","v":3},null,"351-356",null,"Generation Tie Line",null,"Schedule G-1",null,{"$f":"'G-1 Depreciation Expense'!AA18+'G-1 Depreciation Expense'!AC18","v":557929.86708683509},null,{"$f":"'G-1 Depreciation Expense'!U18","v":286582.41303935798},null,{"$f":"'G-1 Depreciation Expense'!W18","v":137406.61427871961},null,{"$f":"'G-1 Depreciation Expense'!Y18","v":42700.93613080425},null,{"$f":"Q13","v":1},null,{"$f":"S13","v":5},null,{"$f":"U13","v":1},null,{"$f":"(K17/12)*Q17","v":23881.867753279832},null,{"$f":"(M17/12)*S17","v":57252.755949466511},null,{"$f":"(O17/12)*U17","v":3558.4113442336875},null,{"$f":"+W17+Y17+AA17","v":84693.035046980032},null,{"$f":"'D-1 Accumulated Depreciation'!AC17/'C-1 Plant in Service'!Q17","v":95941.361727716168}]
[null,null,null,null,"Total Transmission Plant:",null,null,null,{"$f":"I17","v":557929.86708683509},null,{"$f":"K17","v":286582.41303935798},null,{"$f":"M17","v":137406.61427871961},null,{"$f":"O17","v":42700.93613080425},null,null,null,null,null,null,null,{"$f":"W17","v":23881.867753279832},null,{"$f":"Y17","v":57252.755949466511},null,{"$f":"AA17","v":3558.4113442336875},null,{"$f":"AC17","v":84693.035046980032},null,{"$f":"AE17","v":95941.361727716168}]
[]
["GENERAL PLANT ACCUMULATED DEPRECIATION"]
[{"$f":"A17+1","v":4},null,341,null,"O&M Building",null,"Schedule G-1",null,{"$f":"'G-1 Depreciation Expense'!AA23+'G-1 Depreciation Expense'!AC23","v":129563.30608644434},null,{"$f":"'G-1 Depreciation Expense'!U22","v":66766.30739597675},null,{"$f":"'G-1 Depreciation Expense'!W22","v":15175.004634180939},null,{"$f":"'G-1 Depreciation Expense'!Y22","v":31152.247273826484},null,{"$f":"Q13","v":1},null,{"$f":"S13","v":5},null,{"$f":"U13","v":1},null,{"$f":"(K21/12)*Q21","v":5563.8589496647292},null,{"$f":"(M21/12)*S21","v":6322.9185975753908},null,{"$f":"(O21/12)*U21","v":2596.0206061522072},null,{"$f":"W21+Y21+AA21","v":14482.798153392327},null,{"$f":"'D-1 Accumulated Depreciation'!AC21/'C-1 Plant in Service'!Q25","v":16591.919307203694}]
[{"$f":"A21+1","v":5},null,null,null,"Total General Plant:",null,null,null,{"$f":"I21","v":129563.30608644434},null,{"$f":"K21","v":66766.30739597675},null,{"$f":"M21","v":15175.004634180939},null,{"$f":"O21","v":31152.247273826484},null,null,null,null,null,null,null,{"$f":"SUM(W21:W21)","v":5563.8589496647292},null,{"$f":"Y21","v":6322.9185975753908},null,{"$f":"SUM(AA21:AA21)","v":2596.0206061522072},null,{"$f":"SUM(AC21:AC21)","v":14482.798153392327},null,{"$f":"SUM(AE21:AE21)","v":16591.919307203694}]
[]
[{"$f":"+A22+1","v":6},null,null,null,"Total Accumulated Depreciation/Amortization:",null,null,null,{"$f":"I14+I18+I22","v":20071133.053144671},null,{"$f":"K14+K18+K22","v":8859282.9440701958},null,{"$f":"M14+M18+M22","v":4182681.6027141418},null,{"$f":"O14+O18+O22","v":4648888.3013292067},null,null,null,null,null,null,null,{"$f":"W14+W18+W22","v":738273.57867251639},null,{"$f":"Y14+Y18+Y22","v":1742784.0011308922},null,{"$f":"AA14+AA18+AA22","v":387407.3584441006},null,{"$f":"AC14+AC18+AC22","v":2868464.9382475093},null,{"$f":"AE14+AE18+AE22","v":3249619.6731871231}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"MO Sum:",{"$f":"SUM(K24:O24)","v":17690852.848113544},null,null,null,null,null,null,null,null,null,null,null,null,"Check to B-2",{"$f":"AC24+'B-2 Rate Base Summary'!K15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Check to G-1:",{"$f":"O26-'G-1 Depreciation Expense'!AA25","v":0}]
[]
["Footnotes:"]
["(1)","Based on closing date for each wind project."]
[]
["Source:","See reference column (c)."]
[]
["Purpose:","To present the items and amounts of plant investment by the classification appropriate to the utility's industry by primary account for the test year. "]

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[{"$f":"Index!A1","v":"The Empire District Electric Company"}]
[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
[{"$f":"Index!A3","v":"ER-2021-0312"}]
[{"$f":"CONCATENATE(Index!C26,Index!F26)","v":"Schedule E-1  WACC - Weighted Average Cost of Capital"}]
[]
[]
[]
[null,null,null,null,"Capital ",null,null,null,"Adjusted"]
["Line",null,null,null,"Per Books",null,"Pro Forma",null,"Capital",null,"Capital ",null,"Cost",null,"Rate of"]
["No.",null,"Description",null,"2020-09-30",null,"Adjustments",null,"2021-06-30",null,"Ratio",null,"Rate",null,"Return"]
[null,null,"(a)",null,"(b)",null,"(c) ",null,"(d) = (b) + (c)",null,"(e)",null,"(f)",null,"(g) = (e) x (f)"]
[]
["WEIGHTED AVERAGE COST OF CAPITAL"]
[1,null,"Long Term Debt",null,735000000,null,425000000,null,{"$f":"E14+G14","v":1160000000},null,{"$f":"+I14/I20","v":0.47561235030927529},null,{"$f":"'E-2 WACD'!Q29","v":3.7644555275862066E-2},null,{"$f":"K14*M14","v":1.7904215411100186E-2}]
[]
[{"$f":"+A14+1","v":2},null,"Trust Preferred Stock",null,0,null,0,null,0,null,0,null,0,null,{"$f":"+K16*M16","v":0}]
[]
[{"$f":"+A16+1","v":3},null,"Common Equity",null,1072982331.67,null,205978724,null,{"$f":"E18+G18","v":1278961055.6700001},null,{"$f":"+I18/I20","v":0.52438764969072471},null,0.1,null,{"$f":"+K18*M18","v":5.2438764969072474E-2}]
[]
[{"$f":"+A18+1","v":4},null,"Total Capital",null,{"$f":"SUM(E14:E19)","v":1807982331.6700001},null,{"$f":"SUM(G14:G19)","v":630978724},null,{"$f":"SUM(I14:I19)","v":2438961055.6700001},null,{"$f":"SUM(K14:K18)","v":1},null,null,null,{"$f":"SUM(O14:O19)","v":7.0342980380172657E-2}]
[]
[]
["Source:","2021 Revenue Requirement Model, Schedule 8."]
[]
["Purpose:","Presents the components of the capital of the utility outstanding as of the end of the test year with any pro forma adjustments, as well as, the ratios of the various components to the total capital and the effective cost of each component under present and proposed rates."]

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[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
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[{"$f":"CONCATENATE(Index!C27,\" \",Index!F27)","v":"Schedule E-2 WACD - Weighted Average Cost of Debt"}]
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[]
["Line",null,null,null,"GL",null,null,null,null,null,"Amount",null,"Pro Forma",null,"Interest",null,"Annual"]
["No.",null,"FERC",null,"Account",null,"Description",null,"Reference",null,"Per Books",null,"Adjustments",null,"Rate",null,"Costs"]
[null,null,"(a)",null,"(b)",null,"(c)",null,"(d) ",null,"(e)",null,"(e)",null,"(f)",null,"(g)"]
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[1,null,221,null,221800,null,"6.82% Series due 6-1-2036 - EDG",null,"TB 09-2020",null,62000000,null,0,null,6.7000000000000004E-2,null,{"$f":"SUM(K11:M11)*O11","v":4154000.0000000005}]
[{"$f":"1+A11","v":2},null,224,null,224102,null,"6.70% Sr. Notes, Series due 2033",null,null,null,40000000,null,0,null,5.8000000000000003E-2,null,2320000]
[3,null,224,null,224103,null,"5.80% Sr. Notes, Series due 7-1-2035",null,null,null,80000000,null,0,null,5.8749999999999997E-2,null,4700000]
[4,null,221,null,221801,null,"5.875% Series, due 2037",null,null,null,50000000,null,0,null,5.1999999999999998E-2,null,2600000]
[5,null,221,null,221803,null,"5.20% Series, due 9-1-2040",null,null,null,88000000,null,0,null,3.5799999999999998E-2,null,3150400]
[6,null,221,null,221804,null,"3.58% Series, due 4-2-2027",null,null,null,30000000,null,0,null,3.73E-2,null,1119000]
[7,null,221,null,221805,null,"3.73% Series, due 5-30-33",null,null,null,120000000,null,0,null,4.3200000000000002E-2,null,5184000]
[8,null,221,null,221806,null,"4.32% Series, due 5-30-43",null,null,null,60000000,null,0,null,4.2700000000000002E-2,null,2562000]
[9,null,221,null,221807,null,"4.27%, Series, due 12-1-2044",null,null,null,60000000,null,0,null,3.5900000000000001E-2,null,2154000]
[10,null,221,null,221808,null,"3.59% FMB Series due 8-20-2030",null,null,null,90000000,null,0,null,2.0789999999999999E-2,null,1871100]
[11,null,221,null,223120,null,"2.08% Note Payable to LUC, due 6-1-2033",null,null,null,55000000,null,0,"(1)",6.8199999999999997E-2,null,3751000]
[12,null,"XXX",null,"XXXXXX",null,"Wind farm debt - estimate",null,null,null,0,null,425000000,null,2.0789999999999999E-2,null,{"$f":"SUM(K22:M22)*O22","v":8835750}]
[]
[{"$f":"A22+1","v":13},null,null,null,null,null,"Premium, Discounts and Expense",null,null,null,null,null,null,null,null,null,-97730.360000000015]
[{"$f":"A24+1","v":14},null,null,null,null,null,"Annual Amort Defer Fin Costs",null,null,null,null,null,null,null,null,null,1364164.4800000002]
[]
[{"$f":"A25+1","v":15},null,null,null,null,null,"Total Long Term Debt",null,null,null,{"$f":"SUM(K11:K26)","v":735000000},null,{"$f":"SUM(M11:M26)","v":425000000},null,null,null,{"$f":"SUM(Q11:Q26)","v":43667684.119999997}]
[]
[{"$f":"A27+1","v":16},null,null,null,null,null,"Annual Cost Rate:",null,"Schedule 8",null,null,null,null,null,null,null,{"$f":"+Q27/(K27+M27)","v":3.7644555275862066E-2}]
[]
["Source:","2021 Revenues Requirement Model, Schedule 9."]
[]
["Purpose:","This workpaper represents all outstanding debts of the company and yearly interest expense to calculate the annual cost rate for the weighted average cost of capital."]

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[{"$f":"Index!A1","v":"The Empire District Electric Company"}]
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[{"$f":"Index!A3","v":"ER-2021-0312"}]
[{"$f":"CONCATENATE(Index!C30,Index!F30)","v":"Schedule F-1  Operating Income Statement of Empire"}]
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[]
[null,null,null,null,null,null,null,null,"Total",null,"Missouri",null,"Total"]
["Line",null,null,null,null,null,null,null,"Company",null,"Allocation ",null,"Missouri"]
["No.",null,"Description",null,"Source Party",null,"Reference",null,"Wind Project",null,"Factor",null,"Wind Project"]
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[]
[1,null,"FAC Operating Income"]
[]
[{"$f":"A12+1","v":2},null,"Revenues",null,"Inflow from"]
[{"$f":"A14+1","v":3},null,"Wind HoldCo FAC Operating Income",null,"HoldCo",null,"Schedule F-2",null,{"$f":"'F-2 WindHoldCo Op Inc'!$I$25","v":68849169.733803019},null,"Various",null,{"$f":"'F-2 WindHoldCo Op Inc'!M25","v":60777177.227993682}]
[{"$f":"A15+1","v":4},null,"PAYGO Contributions",null,"TE Partner",null,"Schedule F-3",null,{"$f":"'F-3 Op Inc Detail'!M19","v":0},null,{"$f":"'F-3 Op Inc Detail'!O18","v":0.88275831739120869},null,{"$f":"I16*K16","v":0}]
[{"$f":"A16+1","v":5},null,"Total FAC Revenues",null,null,null,null,null,{"$f":"SUM(I15:I16)","v":68849169.733803019},null,null,null,{"$f":"SUM(M15:M16)","v":60777177.227993682}]
[]
[{"$f":"A17+1","v":6},null,"Expenses",null,"Outflow to"]
[{"$f":"A19+1","v":7},null,"Hedge Net Settlement",null,"HoldCo",null,"Schedule F-2",null,{"$f":"'F-2 WindHoldCo Op Inc'!I16","v":12479455.702758843},null,{"$f":"'F-3 Op Inc Detail'!O22","v":0.88275831739120869},null,{"$f":"I20*K20","v":11016343.31812552}]
[{"$f":"A20+1","v":8},null,"Tax Equity Distributions",null,"TE Partner",null,"Schedule F-3",null,{"$f":"'F-3 Op Inc Detail'!M36","v":0},null,{"$f":"'F-3 Op Inc Detail'!O36","v":0.88275831739120869},null,{"$f":"I21*K21","v":0}]
[{"$f":"A21+1","v":9},null,"Total FAC Expenses",null,null,null,null,null,{"$f":"SUM(I20:I21)","v":12479455.702758843},null,null,null,{"$f":"SUM(M20:M21)","v":11016343.31812552}]
[]
[{"$f":"A22+1","v":10},null,"FAC Operating Income",null,"Empire",null,null,null,{"$f":"I17-I22","v":56369714.031044178},null,null,null,{"$f":"M17-M22","v":49760833.909868166}]
[]
[{"$f":"A24+1","v":11},null,"Non-FAC Operating Income"]
[]
[{"$f":"A26+1","v":12},null,"Revenues",null,"Inflow from"]
[{"$f":"A28+1","v":13},null,"Wind HoldCo Non-FAC Operating Loss",null,"HoldCo",null,"Schedule F-2",null,{"$f":"'F-2 WindHoldCo Op Inc'!$I$46","v":-21763280.553624749},null,"Various",null,{"$f":"'F-2 WindHoldCo Op Inc'!M46","v":-19145788.838203222}]
[{"$f":"A29+1","v":14},null,"Operations and Maintenance Agreement",null,"HoldCo",null,"Schedule F-2",null,{"$f":"'F-2 WindHoldCo Op Inc'!I34","v":2116261.0340226814},null,{"$f":"'F-3 Op Inc Detail'!O48","v":0.88275831739120869},null,{"$f":"I30*K30","v":1868147.0295544418}]
[{"$f":"A30+1","v":15},null,"Asset Management and Services Agreement",null,"HoldCo",null,"Schedule F-2",null,{"$f":"'F-2 WindHoldCo Op Inc'!I35","v":290624.25},null,{"$f":"'F-3 Op Inc Detail'!O53","v":0.88275831739120869},null,{"$f":"I31*K31","v":256550.97392308197}]
[{"$f":"A31+1","v":16},null,"Energy Management Services Agreement",null,"HoldCo",null,"Schedule F-2",null,{"$f":"'F-2 WindHoldCo Op Inc'!I36","v":213000},null,{"$f":"'F-3 Op Inc Detail'!O58","v":0.88275831739120869},null,{"$f":"I32*K32","v":188027.52160432746}]
[{"$f":"A32+1","v":17},null,"Total Non-FAC Revenues",null,null,null,null,null,{"$f":"SUM(I29:I32)","v":-19143395.269602068},null,null,null,{"$f":"SUM(M29:M32)","v":-16833063.313121371}]
[]
[{"$f":"A33+1","v":18},null,"Expenses",null,"Outflow to"]
[{"$f":"A35+1","v":19},null,"Depreciation Expense",null,"EDE Acc. Depr.",null,"Schedule G-1",null,{"$f":"'G-1 Depreciation Expense'!AA25+'G-1 Depreciation Expense'!AC25","v":20071133.053144671},null,"Various",null,{"$f":"'G-1 Depreciation Expense'!AA25","v":17690852.848113544}]
[{"$f":"A36+1","v":20},null,"Amortization of AROs",null,"EDE ARO",null,"Schedule F-7",null,{"$f":"'F-7 ARO Asset Amort.'!K18","v":863979.05966666655},null,{"$f":"'F-7 ARO Asset Amort.'!M14","v":0.88275831739120869},null,{"$f":"I37*K37","v":762684.70097258524}]
[{"$f":"A37+1","v":21},null,"Total Non-FAC Expenses",null,null,null,null,null,{"$f":"SUM(I36:I37)","v":20935112.112811338},null,null,null,{"$f":"SUM(M36:M37)","v":18453537.549086131}]
[]
[{"$f":"A38+1","v":22},null,"Non-FAC Operating Income / (Loss)",null,null,null,null,null,{"$f":"I33-I38","v":-40078507.382413402},null,null,null,{"$f":"M33-M38","v":-35286600.862207502}]
[]
[{"$f":"A40+1","v":23},null,"Empire Net Operating Income",null,null,null,null,null,{"$f":"I24+I40","v":16291206.648630776},null,null,null,{"$f":"M24+M40","v":14474233.047660664}]
[]
[]
["Source:","See reference column (c)."]
[]
["Purpose:","To calculate the operating income for the wind projects."]

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[1,null,"FAC Operating Income"]
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[{"$f":"A12+1","v":2},null,"Revenues",null,"Inflow from"]
[{"$f":"A14+1","v":3},null,{"$f":"'F-3 Op Inc Detail'!C13","v":"Market Revenues:"},null,"SPP",null,"Schedule F-3",null,{"$f":"'F-3 Op Inc Detail'!M15","v":55294591.796875045},null,{"$f":"'F-3 Op Inc Detail'!O14","v":0.88275831739120869},null,{"$f":"I15*K15","v":48811760.815443143}]
[{"$f":"A15+1","v":4},null,{"$f":"'F-3 Op Inc Detail'!C21","v":"Hedge Net Settlement:"},null,"Empire",null,"Schedule F-3",null,{"$f":"'F-3 Op Inc Detail'!M23","v":12479455.702758843},null,{"$f":"'F-3 Op Inc Detail'!O22","v":0.88275831739120869},null,{"$f":"I16*K16","v":11016343.31812552}]
[{"$f":"A16+1","v":5},null,{"$f":"'F-3 Op Inc Detail'!C25","v":"Renewable Energy Credits:"},null,"External",null,"Schedule F-3",null,{"$f":"'F-3 Op Inc Detail'!M27","v":467554.06207445735},null,{"$f":"'F-3 Op Inc Detail'!O26","v":0.88275831739120869},null,{"$f":"I17*K17","v":412737.2371262727}]
[{"$f":"A17+1","v":6},null,"Production Tax Credits",null,"External",null,"Schedule F-3",null,{"$f":"'F-3 Op Inc Detail'!M31","v":607568.17209467478},null,{"$f":"'F-3 Op Inc Detail'!O30","v":0.88275831739120869},null,{"$f":"I18*K18","v":536335.8572987474}]
[{"$f":"A18+1","v":7},null,"Total FAC Revenues",null,null,null,null,null,{"$f":"SUM(I15:I18)","v":68849169.733803019},null,null,null,{"$f":"SUM(M15:M18)","v":60777177.227993682}]
[]
[{"$f":"A19+1","v":8},null,"Expenses",null,"Outflow to"]
[{"$f":"A21+1","v":9},null,"N/A",null,null,null,null,null,0,null,null,null,0]
[{"$f":"A22+1","v":10},null,"Total FAC Expenses",null,null,null,null,null,{"$f":"SUM(I22)","v":0},null,null,null,{"$f":"SUM(M22)","v":0}]
[]
[{"$f":"A23+1","v":11},null,"FAC Operating Income",null,"Empire",null,null,null,{"$f":"I19-I23","v":68849169.733803019},null,null,null,{"$f":"M19-M23","v":60777177.227993682}]
[]
[{"$f":"A25+1","v":12},null,"Non-FAC Operating Income"]
[]
[{"$f":"A27+1","v":13},null,"Revenues"]
[{"$f":"A29+1","v":14},null,"N/A",null,null,null,null,null,0,null,null,null,{"$f":"I30*K30","v":0}]
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[{"$f":"A31+1","v":16},null,"Expenses"]
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[{"$f":"A34+1","v":18},null,{"$f":"'F-3 Op Inc Detail'!C52","v":"Asset Management and Services Agreement:"},null,"Empire",null,"Schedule F-3",null,{"$f":"'F-3 Op Inc Detail'!M55","v":290624.25},null,{"$f":"'F-3 Op Inc Detail'!O53","v":0.88275831739120869},null,256550.97392308197]
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[24,null,{"$f":"'F-3 Op Inc Detail'!C71","v":"Land Lease/Met Towers Expense:"},null,"External",null,"Schedule F-3",null,{"$f":"'F-3 Op Inc Detail'!M71","v":3084349.7184150424},null,{"$f":"'F-3 Op Inc Detail'!O71","v":0.88275831739120869},null,2722735.3676741109]
[25,null,{"$f":"'F-3 Op Inc Detail'!C73","v":"Post Construction Environmental Costs"},null,"External",null,"Schedule F-3",null,{"$f":"'F-3 Op Inc Detail'!M73","v":971340},null,{"$f":"'F-3 Op Inc Detail'!O73","v":0.8768879708091315},null,851756.36156574183]
[26,null,"Property Tax",null,"External",null,"Schedule F-4",null,{"$f":"'F-4 Property Tax'!W37+'F-4 Property Tax'!Y37","v":5257763.5911722658},null,{"$f":"'F-4 Property Tax'!O37","v":0.87288262950413165},null,{"$f":"'F-4 Property Tax'!W37","v":4589410.5087735336}]
[27,null,"Total Non-FAC Expenses",null,null,null,null,null,{"$f":"SUM(I34:I43)","v":21763280.553624749},null,null,null,{"$f":"SUM(M34:M43)","v":19145788.838203222}]
[]
[{"$f":"A44+1","v":28},null,"Non-FAC Operating Loss",null,"Empire",null,null,null,{"$f":"I31-I44","v":-21763280.553624749},null,null,null,{"$f":"M31-M44","v":-19145788.838203222}]
[]
[{"$f":"A46+1","v":29},null,"Empire WindHoldCo Operating Income",null,"Empire",null,null,null,{"$f":"I25+I46","v":47085889.18017827},null,null,null,{"$f":"M25+M46","v":41631388.38979046}]
[]
[]
["Source:","See reference column (b)."]
[]
["Purpose:","To calculate the operating income for the wind projects."]

{"sheet":"F-3 Op Inc Detail","index":13,"n_rows":101,"n_cols":25,"rows_kept":101,"cut":false,"hidden":false,"merged":[[0,0,0,22],[1,0,1,22],[2,0,2,22],[3,0,3,22]]}
[{"$f":"Index!A1","v":"The Empire District Electric Company"}]
[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
[{"$f":"Index!A3","v":"ER-2021-0312"}]
[{"$f":"CONCATENATE(Index!C32,\" \",Index!F32)","v":"Schedule F-3 Operating Income Detail"}]
[]
[]
[]
[null,null,null,null,null,null,"Neosho Ridge",null,"North Fork Ridge",null,"Kings Point",null,"Wind Project",null,"Missouri",null,"Neosho Ridge",null,"North Fork Ridge",null,"Kings Point"]
["Line ",null,null,null,null,null,"Total Company",null,"Total Company",null,"Total Company",null,"Total Company",null,"Allocation",null,"Missouri",null,"Missouri",null,"Missouri",null,"Total Missouri"]
["No.",null,"Description",null,"Reference",null,"Project Cost",null,"Project Cost",null,"Project Cost",null,"Pro Forma",null,"Factor",null,"Balance",null,"Balance",null,"Balance",null,"Pro Forma"]
[null,null,"(a)",null,"(b)",null,"(c)",null,"(d)",null,"(e)",null,"(f) = sum(c:e)",null,"(g)",null,"(h) = (c) x (g)",null,"(i) = (d) x (g)",null,"(j) = (e) x (g)",null,"(k) = sum(h:j)",null,"(n) = (h) - (m)"]
[]
[1,null,"Market Revenues:"]
[{"$f":"A13+1","v":2},null,"Total Market Revenues",null,"(1)",null,{"$f":"'F-5 Wind Rev Detail'!E27","v":26433859.497070339},null,{"$f":"'F-5 Wind Rev Detail'!G27","v":13744007.873535156},null,{"$f":"'F-5 Wind Rev Detail'!I27","v":15116724.426269546},null,{"$f":"SUM(G14:K14)","v":55294591.796875045},null,0.88275831739120869,null,{"$f":"G14*$O$14","v":23334709.331789434},null,{"$f":"I14*$O$14","v":12132637.264653418},null,{"$f":"K14*$O$14","v":13344414.219000289},null,{"$f":"SUM(Q14:V14)","v":48811760.815443136}]
[{"$f":"A14+1","v":3},null,null,null,null,null,{"$f":"SUM(G13:G14)","v":26433859.497070339},null,{"$f":"SUM(I13:I14)","v":13744007.873535156},null,{"$f":"SUM(K13:K14)","v":15116724.426269546},null,{"$f":"SUM(M13:M14)","v":55294591.796875045},null,null,null,{"$f":"SUM(Q13:Q14)","v":23334709.331789434},null,{"$f":"SUM(S13:S14)","v":12132637.264653418},null,{"$f":"SUM(U13:U14)","v":13344414.219000289},null,{"$f":"SUM(W13:W14)","v":48811760.815443136}]
[]
[{"$f":"A15+1","v":4},null,"PAYGO Contributions:"]
[{"$f":"A17+1","v":5},null,"Payments from Tax Equity to Empire",null,"(2)",null,0,null,0,null,0,null,{"$f":"SUM(G18:K18)","v":0},null,0.88275831739120869,null,{"$f":"G18*$O$18","v":0},null,{"$f":"I18*$O$18","v":0},null,{"$f":"K18*$O$18","v":0},null,{"$f":"SUM(Q18:V18)","v":0}]
[{"$f":"A18+1","v":6},null,null,null,null,null,{"$f":"SUM(G17:G18)","v":0},null,{"$f":"SUM(I17:I18)","v":0},null,{"$f":"SUM(K17:K18)","v":0},null,{"$f":"SUM(M17:M18)","v":0},null,null,null,{"$f":"SUM(Q17:Q18)","v":0},null,{"$f":"SUM(S17:S18)","v":0},null,{"$f":"SUM(U17:U18)","v":0},null,{"$f":"SUM(W17:W18)","v":0}]
[]
[{"$f":"A19+1","v":7},null,"Hedge Net Settlement:"]
[{"$f":"A21+1","v":8},null,"Fixed Hedge Payments Received",null,"(3)",null,6515647.7600330906,null,2826205.4028742514,null,3137602.5398515011,null,{"$f":"SUM(G22:K22)","v":12479455.702758843},null,0.88275831739120869,null,{"$f":"G22*$O$22","v":5751742.2533606086},null,{"$f":"I22*$O$22","v":2494856.3260432174},null,{"$f":"K22*$O$22","v":2769744.7387216939},null,{"$f":"SUM(Q22:V22)","v":11016343.31812552}]
[{"$f":"A22+1","v":9},null,null,null,null,null,{"$f":"SUM(G21:G22)","v":6515647.7600330906},null,{"$f":"SUM(I21:I22)","v":2826205.4028742514},null,{"$f":"SUM(K21:K22)","v":3137602.5398515011},null,{"$f":"SUM(M21:M22)","v":12479455.702758843},null,null,null,{"$f":"SUM(Q21:Q22)","v":5751742.2533606086},null,{"$f":"SUM(S21:S22)","v":2494856.3260432174},null,{"$f":"SUM(U21:U22)","v":2769744.7387216939},null,{"$f":"SUM(W21:W22)","v":11016343.31812552}]
[]
[{"$f":"A23+1","v":10},null,"Renewable Energy Credits:"]
[{"$f":"A25+1","v":11},null,"REC Revenue",null,"(4)",null,250869.5822815682,null,104858.69917867059,null,111825.78061421856,null,{"$f":"SUM(G26:K26)","v":467554.06207445735},null,0.88275831739120869,null,{"$f":"G26*$O$26","v":221457.21033951253},null,{"$f":"I26*$O$26","v":92564.888850794174},null,{"$f":"K26*$O$26","v":98715.13793596602},null,{"$f":"SUM(Q26:V26)","v":412737.23712627275}]
[{"$f":"A26+1","v":12},null,null,null,null,null,{"$f":"SUM(G25:G26)","v":250869.5822815682},null,{"$f":"SUM(I25:I26)","v":104858.69917867059},null,{"$f":"SUM(K25:K26)","v":111825.78061421856},null,{"$f":"SUM(M25:M26)","v":467554.06207445735},null,null,null,{"$f":"SUM(Q25:Q26)","v":221457.21033951253},null,{"$f":"SUM(S25:S26)","v":92564.888850794174},null,{"$f":"SUM(U25:U26)","v":98715.13793596602},null,{"$f":"SUM(W25:W26)","v":412737.23712627275}]
[]
[{"$f":"A27+1","v":13},null,"Production Tax Credits"]
[{"$f":"A29+1","v":14},null,"PTC Revenues - 1% of Partnership",null,"(4)",null,324375.84767725825,null,137818.80961893199,null,145373.51479848448,null,{"$f":"SUM(G30:K30)","v":607568.17209467478},null,0.88275831739120869,null,{"$f":"G30*$O$26","v":286345.47749792348},null,{"$f":"I30*$O$26","v":121660.70048406773},null,{"$f":"K30*$O$26","v":128329.67931675614},null,{"$f":"SUM(Q30:V30)","v":536335.8572987474}]
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[]
[{"$f":"A31+1","v":16},null,"Total Income",null,null,null,{"$f":"G15+G19++G23+G27+G31","v":33524752.687062252},null,{"$f":"I15+I19++I23+I27+I31","v":16812890.785207011},null,{"$f":"K15+K19++K23+K27+K31","v":18511526.261533752},null,{"$f":"M15+M19++M23+M27+M31","v":68849169.733803019},null,null,null,{"$f":"Q15+Q19++Q23+Q27+Q31","v":29594254.272987477},null,{"$f":"S15+S19++S23+S27+S31","v":14841719.180031497},null,{"$f":"U15+U19++U23+U27+U31","v":16341203.774974704},null,{"$f":"W15+W19++W23+W27+W31","v":60777177.227993682}]
[]
[{"$f":"A33+1","v":17},null,"Tax Equity Distributions:"]
[{"$f":"A35+1","v":18},null,"Payments from Empire to Tax Equity",null,"(5)",null,0,null,0,null,0,null,{"$f":"SUM(G36:K36)","v":0},null,0.88275831739120869,null,{"$f":"G36*$O$36","v":0},null,{"$f":"I36*$O$36","v":0},null,{"$f":"K36*$O$36","v":0},null,{"$f":"M36*$O$36","v":0}]
[{"$f":"A36+1","v":19},null,null,null,null,null,{"$f":"SUM(G35:G36)","v":0},null,{"$f":"SUM(I35:I36)","v":0},null,{"$f":"SUM(K35:K36)","v":0},null,{"$f":"SUM(M35:M36)","v":0},null,null,null,{"$f":"SUM(Q35:Q36)","v":0},null,{"$f":"SUM(S35:S36)","v":0},null,{"$f":"SUM(U35:U36)","v":0},null,{"$f":"SUM(W35:W36)","v":0}]
[]
[{"$f":"A37+1","v":20},null,"Vestas Settlement:"]
[{"$f":"A39+1","v":21},null,"SMA Fee Reduction",null,"(6)",null,{"$f":"-'F-6 Vestas Settlement'!$M$14","v":-122320},null,{"$f":"-'F-6 Vestas Settlement'!$M$15","v":-162978},null,{"$f":"-'F-6 Vestas Settlement'!$M$16","v":-162978},null,{"$f":"SUM(G40:K40)","v":-448276},null,{"$f":"'F-6 Vestas Settlement'!O14","v":0.88275831739120869},null,{"$f":"G40*$O$44","v":-107978.99738329265},null,{"$f":"I40*$O$44","v":-143870.18505178441},null,{"$f":"K40*$O$44","v":-143870.18505178441},null,{"$f":"SUM(Q40:V40)","v":-395719.36748686148}]
[{"$f":"A40+1","v":22},null,null,null,null,null,{"$f":"SUM(G39:G40)","v":-122320},null,{"$f":"SUM(I39:I40)","v":-162978},null,{"$f":"SUM(K39:K40)","v":-162978},null,{"$f":"SUM(M39:M40)","v":-448276},null,null,null,{"$f":"SUM(Q39:Q40)","v":-107978.99738329265},null,{"$f":"SUM(S39:S40)","v":-143870.18505178441},null,{"$f":"SUM(U39:U40)","v":-143870.18505178441},null,{"$f":"SUM(W39:W40)","v":-395719.36748686148}]
[]
[{"$f":"A41+1","v":23},null,"Hedge Net Settlement:"]
[{"$f":"A43+1","v":24},null,"Hedge Merchant Revenue Payments",null,"(7)",null,{"$f":"G22","v":6515647.7600330906},null,{"$f":"I22","v":2826205.4028742514},null,{"$f":"K22","v":3137602.5398515011},null,{"$f":"SUM(G44:K44)","v":12479455.702758843},null,{"$f":"O22","v":0.88275831739120869},null,{"$f":"G44*$O$44","v":5751742.2533606086},null,{"$f":"I44*$O$44","v":2494856.3260432174},null,{"$f":"K44*$O$44","v":2769744.7387216939},null,{"$f":"SUM(Q44:V44)","v":11016343.31812552}]
[{"$f":"A44+1","v":25},null,null,null,null,null,{"$f":"SUM(G43:G44)","v":6515647.7600330906},null,{"$f":"SUM(I43:I44)","v":2826205.4028742514},null,{"$f":"SUM(K43:K44)","v":3137602.5398515011},null,{"$f":"SUM(M43:M44)","v":12479455.702758843},null,null,null,{"$f":"SUM(Q43:Q44)","v":5751742.2533606086},null,{"$f":"SUM(S43:S44)","v":2494856.3260432174},null,{"$f":"SUM(U43:U44)","v":2769744.7387216939},null,{"$f":"SUM(W43:W44)","v":11016343.31812552}]
[]
[{"$f":"A45+1","v":26},null,"Operations and Maintenance Agreement:"]
[{"$f":"A47+1","v":27},null,"Fixed Costs",null,"(8)",null,370351.22081387596,null,183944.02868579101,null,183944.02868579101,null,{"$f":"SUM(G48:K48)","v":738239.27818545792},null,0.88275831739120869,null,{"$f":"G48*O48","v":326930.62052943715},null,{"$f":"I48*O48","v":162378.12125682909},null,{"$f":"K48*O48","v":162378.12125682909},null,{"$f":"SUM(Q48:U48)","v":651686.86304309533}]
[{"$f":"A48+1","v":28},null,"Transactional Costs",null,"(9)",null,713033.48899266182,null,332494.13342228084,null,332494.13342228084,null,{"$f":"SUM(G49:K49)","v":1378021.7558372235},null,0.88275831739120869,null,{"$f":"G49*O49","v":629436.24298674508},null,{"$f":"I49*O49","v":293511.96176230069},null,{"$f":"K49*O49","v":293511.96176230069},null,{"$f":"SUM(Q49:U49)","v":1216460.1665113466}]
[{"$f":"A49+1","v":29},null,null,null,null,null,{"$f":"SUM(G48:G49)","v":1083384.7098065377},null,{"$f":"SUM(I48:I49)","v":516438.16210807185},null,{"$f":"SUM(K48:K49)","v":516438.16210807185},null,{"$f":"SUM(M48:M49)","v":2116261.0340226814},null,null,null,{"$f":"SUM(Q48:Q49)","v":956366.86351618217},null,{"$f":"SUM(S48:S49)","v":455890.08301912982},null,{"$f":"SUM(U48:U49)","v":455890.08301912982},null,{"$f":"SUM(W48:W49)","v":1868147.029554442}]
[]
[{"$f":"A50+1","v":30},null,"Asset Management and Services Agreement:"]
[{"$f":"A52+1","v":31},null,"Fixed Costs",null,"(10)",null,105663.39959973315,null,52480.425200133424,null,52480.425200133424,null,{"$f":"SUM(G53:K53)","v":210624.25},null,0.88275831739120869,null,{"$f":"G53*O53","v":93275.244840495347},null,{"$f":"I53*O53","v":46327.531845644968},null,{"$f":"K53*O53","v":46327.531845644968},null,{"$f":"SUM(Q53:U53)","v":185930.30853178527}]
[{"$f":"A53+1","v":32},null,"Transactional Costs",null,"(11)",null,40133.422281521016,null,19933.288859239492,null,19933.288859239492,null,{"$f":"SUM(G54:K54)","v":80000},null,0.88275831739120869,null,{"$f":"G54*O54","v":35428.112324386333},null,{"$f":"I54*O54","v":17596.27653345518},null,{"$f":"K54*O54","v":17596.27653345518},null,{"$f":"SUM(Q54:U54)","v":70620.665391296701}]
[{"$f":"A54+1","v":33},null,null,null,null,null,{"$f":"SUM(G53:G54)","v":145796.82188125417},null,{"$f":"SUM(I53:I54)","v":72413.714059372913},null,{"$f":"SUM(K53:K54)","v":72413.714059372913},null,{"$f":"SUM(M53:M54)","v":290624.25},null,null,null,{"$f":"SUM(Q53:Q54)","v":128703.35716488169},null,{"$f":"SUM(S53:S54)","v":63923.808379100148},null,{"$f":"SUM(U53:U54)","v":63923.808379100148},null,{"$f":"SUM(W53:W54)","v":256550.97392308197}]
[]
[{"$f":"A55+1","v":34},null,"Energy Management Services Agreement:"]
[{"$f":"A57+1","v":35},null,"Fixed Costs",null,"(12)",null,69000,null,72000,null,72000,null,{"$f":"SUM(G58:K58)","v":213000},null,0.88275831739120869,null,{"$f":"G58*O58","v":60910.323899993396},null,{"$f":"I58*O58","v":63558.598852167022},null,{"$f":"K58*O58","v":63558.598852167022},null,{"$f":"SUM(Q58:U58)","v":188027.52160432743}]
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[]
[{"$f":"A59+1","v":37},null,"Service and Maintenance Agreement:"]
[null,null,"Vestas Agreements",null,"(13)",null,{"$f":"32000*Input!C14","v":4448000},null,{"$f":"32000*Input!C15","v":2208000},null,{"$f":"32000*Input!C16","v":2208000},null,{"$f":"SUM(G62:K62)","v":8864000},null,0.88275831739120869,null,{"$f":"G62*O62","v":3926508.9957560962},null,{"$f":"I62*O62","v":1949130.3647997887},null,{"$f":"K62*O62","v":1949130.3647997887},null,{"$f":"SUM(Q62:U62)","v":7824769.7253556736}]
[{"$f":"A61+1","v":38},null,null,null,null,null,{"$f":"G62","v":4448000},null,{"$f":"I62","v":2208000},null,{"$f":"K62","v":2208000},null,{"$f":"M62","v":8864000},null,null,null,{"$f":"Q62","v":3926508.9957560962},null,{"$f":"S62","v":1949130.3647997887},null,{"$f":"U62","v":1949130.3647997887},null,{"$f":"W62","v":7824769.7253556736}]
[]
[{"$f":"A63+1","v":39},null,"Affiliate Services Agreements Expenses:"]
[{"$f":"A65+1","v":40},null,"Operations Training",null,"(14)",null,{"$f":"37800+10800+3600","v":52200},null,{"$f":"37800+10800+3600","v":52200},null,{"$f":"37800+10800+3600","v":52200},null,{"$f":"SUM(G66:K66)","v":156600},null,0.8768879708091315,null,{"$f":"G66*O66","v":45773.552076236665},null,{"$f":"I66*O66","v":45773.552076236665},null,{"$f":"K66*O66","v":45773.552076236665},null,{"$f":"SUM(Q66:U66)","v":137320.65622871}]
[{"$f":"A66+1","v":41},null,null,null,null,null,{"$f":"SUM(G66:G66)","v":52200},null,{"$f":"SUM(I66:I66)","v":52200},null,{"$f":"SUM(K66:K66)","v":52200},null,{"$f":"SUM(M66:M66)","v":156600},null,null,null,{"$f":"SUM(Q66:Q66)","v":45773.552076236665},null,{"$f":"SUM(S66:S66)","v":45773.552076236665},null,{"$f":"SUM(U66:U66)","v":45773.552076236665},null,{"$f":"SUM(W66:W66)","v":137320.65622871}]
[]
[{"$f":"A67+1","v":42},null,"Insurance Expense:",null,"(15)",null,413116.96001475898,null,431701,null,412800,null,{"$f":"SUM(G69:K69)","v":1257617.9600147591},null,0.8768879708091315,null,{"$f":"G69*O69","v":362257.29277417914},null,{"$f":"I69*O69","v":378553.41388627287},null,{"$f":"K69*O69","v":361979.35435000947},null,{"$f":"SUM(Q69:U69)","v":1102790.0610104615}]
[]
[{"$f":"A69+1","v":43},null,"Land Lease/Met Towers Expense:",null,"(16)",null,1456492.7314150422,null,733278.83550000004,null,894578.15149999992,null,{"$f":"SUM(G71:K71)","v":3084349.7184150424},null,0.88275831739120869,null,{"$f":"G71*O71","v":1285731.0728764683},null,{"$f":"I71*O71","v":647307.99100456492},null,{"$f":"K71*O71","v":789696.30379307771},null,{"$f":"SUM(Q71:U71)","v":2722735.3676741109}]
[]
[{"$f":"A71+1","v":44},null,"Post Construction Environmental Costs",null,"(17)",null,120000,null,411000.00000000006,null,440340.00000000006,null,{"$f":"SUM(G73:K73)","v":971340},null,0.8768879708091315,null,{"$f":"G73*O73","v":105226.55649709578},null,{"$f":"I73*O73","v":360400.95600255311},null,{"$f":"K73*O73","v":386128.84906609304},null,{"$f":"SUM(Q73:U73)","v":851756.36156574194}]
[]
[{"$f":"A73+1","v":45},null,"Property Tax",null,"Sch. F-4",null,{"$f":"'F-4 Property Tax'!G37","v":1000000},null,{"$f":"'F-4 Property Tax'!I37","v":2151696.1428036192},null,{"$f":"'F-4 Property Tax'!K37","v":2106067.4483686462},null,{"$f":"SUM(G75:K75)","v":5257763.5911722649},null,0.87288262950413165,null,{"$f":"G75*O75","v":872882.62950413162},null,{"$f":"I75*O75","v":1878178.1870243207},null,{"$f":"K75*O75","v":1838349.6922450808},null,{"$f":"SUM(Q75:U75)","v":4589410.5087735336}]
[]
[{"$f":"A75+1","v":46},null,"Total Expense",null,null,null,{"$f":"G37+G41+G45+G50+G55+G59+G63+G67+G69+G71+G73+G75","v":15181318.983150683},null,{"$f":"I37+I41+I45+I50+I55+I59+I63+I67+I69+I71+I73+I75","v":9311955.2573453151},null,{"$f":"K37+K41+K45+K50+K55+K59+K63+K67+K69+K71+K73+K75","v":9749462.015887592},null,{"$f":"M37+M41+M45+M50+M55+M59+M63+M67+M69+M71+M73+M75","v":34242736.25638359},null,null,null,{"$f":"Q37+Q41+Q45+Q50+Q55+Q59+Q63+Q67+Q69+Q71+Q73+Q75","v":13388123.900042582},null,{"$f":"S37+S41+S45+S50+S55+S59+S63+S67+S69+S71+S73+S75","v":8193703.0960355662},null,{"$f":"U37+U41+U45+U50+U55+U59+U63+U67+U69+U71+U73+U75","v":8580305.1602505911},null,{"$f":"W37+W41+W45+W50+W55+W59+W63+W67+W69+W71+W73+W75","v":30162132.156328745}]
[]
[{"$f":"A77+1","v":47},null,"Total Operating Income/(Loss)",null,null,null,{"$f":"G33-G77","v":18343433.703911569},null,{"$f":"I33-I77","v":7500935.5278616957},null,{"$f":"K33-K77","v":8762064.2456461601},null,{"$f":"M33-M77","v":34606433.477419429},null,null,null,{"$f":"Q33-Q77","v":16206130.372944895},null,{"$f":"S33-S77","v":6648016.0839959309},null,{"$f":"U33-U77","v":7760898.6147241127},null,{"$f":"W33-W77","v":30615045.071664937}]
[]
[]
["Footnotes:"]
["(1)","Schedule F-4, Wind Revenue Detail."]
["(2)","Empire is proposing to include future PAYGO contributions in the FAC since they are dependent on variable market revenues."]
["(3)","The hedge net settlement is a transaction between the wind holding company and Empire that nets to zero."]
["(4)","Empire receives 1% of Production Tax Credits from the partnership."]
["(5)","Empire is proposing to include future tax equity distributions in the FAC since they are dependent on variable market revenues."]
["(6)","Schedule F-5, Vestas Settlement."]
["(7)","The hedge net settlement is a transaction between the wind holding company and Empire that nets to zero."]
["(8)","Operations and Maintenance Agreement"]
["(9)","2018 BOP O&M Estimates"]
["(10)","Asset Management and Services Agreement"]
["(11)","2018 BOP O&M Estimates"]
["(12)","Energy Management Services Agreement"]
["(13)","Vestas Service and Maintenance Agreement "]
["(14)","Affiliate Services Agreement"]
["(15)","Wind Project insurance costs."]
["(16)","2018 BOP O&M Estimates"]
["(17)","Summary of lowest cost estimates for Post-Construction Environmental Costs"]
[]
["Purpose:","Capture all operating and maintenance costs associated with the wind projects."]

{"sheet":"F-4 Property Tax","index":14,"n_rows":48,"n_cols":25,"rows_kept":48,"cut":false,"hidden":false,"merged":[[0,0,0,24],[1,0,1,24],[2,0,2,24],[3,0,3,24]]}
[{"$f":"Index!A1","v":"The Empire District Electric Company"}]
[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
[{"$f":"Index!A3","v":"ER-2021-0312"}]
[{"$f":"CONCATENATE(Index!C33,\" \",Index!F33)","v":"Schedule F-4 Property Tax"}]
[]
[]
[]
[null,null,null,null,null,null,"Neosho Ridge",null,"North Fork Ridge",null,"Kings Point",null,"Wind Project",null,"Missouri",null,"Neosho Ridge",null,"North Fork Ridge",null,"Kings Point",null,"Total",null,"Other Jurisdiction"]
["Line",null,null,null,null,null,"Total",null,"Total",null,"Total",null,"Total Company",null,"Jurisdictional",null,"Missouri",null,"Missouri",null,"Missouri",null,"Missouri",null,"Not At Issue"]
["No.",null,"Description",null,"Reference",null,"PILOT",null,"Property Tax",null,"Property Tax",null,"Property Tax",null,"Allocator",null,"Property Tax",null,"Property Tax",null,"Property Tax",null,"Property Tax",null,"Balance"]
[null,null,"(a)",null,"(b)",null,"(c)",null,"(d)",null,"(e)",null,"(f) = sum(c:e)",null,"(g)",null,"(h) = (c) x (g)",null,"(i) = (d) x (g)",null,"(j) = (e) x (g)",null,"(k) = sum(h:j)",null,"(l) = (f) x (1-g)"]
[]
["PROPERTY TAXES"]
[1,null,"Assessed Value:"]
[{"$f":"A14+1","v":2},null,"Barton County",null,"(1)",null,0,null,37291094.329352148,null,0,null,{"$f":"SUM(G15:K15)","v":37291094.329352148},null,0.87288262950413165,null,{"$f":"G15*O15","v":0},null,{"$f":"I15*O15","v":32550748.475291517},null,{"$f":"K15*O15","v":0},null,{"$f":"M15*O15","v":32550748.475291517},null,{"$f":"(1-O15)*M15","v":4740345.8540606322}]
[3,null,"Dade County",null,"(1)",null,0,null,0,null,10719623.220285645,null,{"$f":"SUM(G16:K16)","v":10719623.220285645},null,0.87288262950413165,null,{"$f":"G16*O16","v":0},null,{"$f":"I16*O16","v":0},null,{"$f":"K16*O16","v":9356972.9038164802},null,{"$f":"M16*O16","v":9356972.9038164802},null,{"$f":"(1-O16)*M16","v":1362650.3164691636}]
[4,null,"Jasper County",null,"(1)",null,0,null,0,null,16925720.874135226,null,{"$f":"SUM(G17:K17)","v":16925720.874135226},null,0.87288262950413165,null,{"$f":"G17*O17","v":0},null,{"$f":"I17*O17","v":0},null,{"$f":"K17*O17","v":14774167.742868125},null,{"$f":"M17*O17","v":14774167.742868125},null,{"$f":"(1-O17)*M17","v":2151553.1312671001}]
[5,null,"Lawrence County",null,"(1)",null,0,null,0,null,11283813.916090153,null,{"$f":"SUM(G18:K18)","v":11283813.916090153},null,0.87288262950413165,null,{"$f":"G18*O18","v":0},null,{"$f":"I18*O18","v":0},null,{"$f":"K18*O18","v":9849445.1619120855},null,{"$f":"M18*O18","v":9849445.1619120855},null,{"$f":"(1-O18)*M18","v":1434368.7541780672}]
[6,null,"Neosho County",null,null,null,0,null,0,null,0,null,0,null,null,null,{"$f":"G19*O19","v":0},null,{"$f":"I19*O19","v":0},null,{"$f":"K19*O19","v":0},null,{"$f":"M19*O19","v":0},null,{"$f":"(1-O19)*M19","v":0}]
[7,null,null,null,null,null,{"$f":"SUM(G15:G19)","v":0},null,{"$f":"SUM(I15:I19)","v":37291094.329352148},null,{"$f":"SUM(K15:K18)","v":38929158.010511026},null,{"$f":"SUM(M15:M18)","v":76220252.339863181},null,0.87288262950413165,null,{"$f":"SUM(Q15:Q19)","v":0},null,{"$f":"SUM(S15:S19)","v":32550748.475291517},null,{"$f":"SUM(U15:U19)","v":33980585.808596693},null,{"$f":"SUM(W15:W19)","v":66531334.283888206},null,{"$f":"SUM(Y15:Y19)","v":9688918.0559749641}]
[]
[{"$f":"A20+1","v":8},null,"County Tax Rates:"]
[{"$f":"A22+1","v":9},null,"Barton County - NFR",null,"(2)",null,5.7700000000000001E-2,null,5.7700000000000001E-2,null,5.7700000000000001E-2,null,5.7700000000000001E-2,null,null,null,{"$f":"G23","v":5.7700000000000001E-2},null,{"$f":"I23","v":5.7700000000000001E-2},null,{"$f":"K23","v":5.7700000000000001E-2},null,{"$f":"M23","v":5.7700000000000001E-2},null,{"$f":"W23","v":5.7700000000000001E-2}]
[{"$f":"A23+1","v":10},null,"Dade County - KP",null,"(2)",null,5.6099999999999997E-2,null,5.6099999999999997E-2,null,5.6099999999999997E-2,null,5.6099999999999997E-2,null,null,null,{"$f":"G24","v":5.6099999999999997E-2},null,{"$f":"I24","v":5.6099999999999997E-2},null,{"$f":"K24","v":5.6099999999999997E-2},null,{"$f":"M24","v":5.6099999999999997E-2},null,{"$f":"W24","v":5.6099999999999997E-2}]
[{"$f":"A24+1","v":11},null,"Jasper County - KP",null,"(2)",null,5.33E-2,null,5.33E-2,null,5.33E-2,null,5.33E-2,null,null,null,{"$f":"G25","v":5.33E-2},null,{"$f":"I25","v":5.33E-2},null,{"$f":"K25","v":5.33E-2},null,{"$f":"M25","v":5.33E-2},null,5.33E-2]
[{"$f":"A25+1","v":12},null,"Lawrence County - KP",null,"(2)",null,5.3400000000000003E-2,null,5.3400000000000003E-2,null,5.3400000000000003E-2,null,5.3400000000000003E-2,null,null,null,{"$f":"G26","v":5.3400000000000003E-2},null,{"$f":"I26","v":5.3400000000000003E-2},null,{"$f":"K26","v":5.3400000000000003E-2},null,{"$f":"M26","v":5.3400000000000003E-2},null,5.3400000000000003E-2]
[{"$f":"A26+1","v":13},null,"Neosho County",null,"(3)",null,0,null,0,null,0,null,0,null,null,null,{"$f":"G27","v":0},null,{"$f":"I27","v":0},null,{"$f":"K27","v":0},null,{"$f":"M27","v":0},null,0]
[]
[{"$f":"A27+1","v":14},null,"Property Tax/PILOT:"]
[{"$f":"A29+1","v":15},null,"Barton County",null,null,null,{"$f":"G15*G23","v":0},null,{"$f":"I15*I23","v":2151696.1428036192},null,{"$f":"K15*K23","v":0},null,{"$f":"M15*M23","v":2151696.1428036192},null,0.87288262950413165,null,{"$f":"Q15*Q23","v":0},null,{"$f":"S15*S23","v":1878178.1870243205},null,{"$f":"U15*U23","v":0},null,{"$f":"W15*W23","v":1878178.1870243205},null,{"$f":"Y15*Y23","v":273517.9557792985}]
[16,null,"Dade County",null,null,null,{"$f":"G16*G24","v":0},null,{"$f":"I16*I24","v":0},null,{"$f":"K16*K24","v":601370.86265802465},null,{"$f":"M16*M24","v":601370.86265802465},null,0.87288262950413165,null,{"$f":"Q16*Q24","v":0},null,{"$f":"S16*S24","v":0},null,{"$f":"U16*U24","v":524926.17990410456},null,{"$f":"W16*W24","v":524926.17990410456},null,{"$f":"Y16*Y24","v":76444.682753920075}]
[17,null,"Jasper County",null,null,null,{"$f":"G17*G25","v":0},null,{"$f":"I17*I25","v":0},null,{"$f":"K17*K25","v":902140.92259140755},null,{"$f":"M17*M25","v":902140.92259140755},null,0.87288262950413165,null,{"$f":"Q17*Q25","v":0},null,{"$f":"S17*S25","v":0},null,{"$f":"U17*U25","v":787463.14069487108},null,{"$f":"W17*W25","v":787463.14069487108},null,{"$f":"Y17*Y25","v":114677.78189653644}]
[18,null,"Lawrence County",null,null,null,{"$f":"G18*G26","v":0},null,{"$f":"I18*I26","v":0},null,{"$f":"K18*K26","v":602555.66311921424},null,{"$f":"M18*M26","v":602555.66311921424},null,0.87288262950413165,null,{"$f":"Q18*Q26","v":0},null,{"$f":"S18*S26","v":0},null,{"$f":"U18*U26","v":525960.37164610543},null,{"$f":"W18*W26","v":525960.37164610543},null,{"$f":"Y18*Y26","v":76595.291473108795}]
[19,null,"Neosho County",null,"(4)",null,1000000,null,0,null,0,null,0,null,0.87288262950413165,null,{"$f":"G34*$O$34","v":872882.62950413162},null,{"$f":"I34*$O$34","v":0},null,{"$f":"K34*$O$34","v":0},null,{"$f":"M34*$O$34","v":0},null,{"$f":"(1-O34)*G34","v":127117.37049586835}]
[20,null,"Total",null,null,null,{"$f":"SUM(G30:G34)","v":1000000},null,{"$f":"SUM(I30:I34)","v":2151696.1428036192},null,{"$f":"SUM(K30:K34)","v":2106067.4483686462},null,{"$f":"SUM(M30:M34)","v":4257763.5911722658},null,0.87288262950413165,null,{"$f":"SUM(Q30:Q34)","v":872882.62950413162},null,{"$f":"SUM(S30:S34)","v":1878178.1870243205},null,{"$f":"SUM(U30:U34)","v":1838349.6922450811},null,{"$f":"SUM(W30:W34)","v":3716527.8792694015},null,{"$f":"SUM(Y30:Y34)","v":668353.08239873219}]
[]
[{"$f":"A35+1","v":21},null,"Total Taxes Other Than Income Taxes:",null,null,null,{"$f":"G35","v":1000000},null,{"$f":"I35","v":2151696.1428036192},null,{"$f":"K35","v":2106067.4483686462},null,{"$f":"SUM(G37:K37)","v":5257763.5911722649},null,0.87288262950413165,null,{"$f":"Q35","v":872882.62950413162},null,{"$f":"S35","v":1878178.1870243205},null,{"$f":"U35","v":1838349.6922450811},null,{"$f":"SUM(Q37:U37)","v":4589410.5087735336},null,{"$f":"Y35","v":668353.08239873219}]
[]
[]
["Footnote:"]
["(1) - Assessed values are based on expected for plant in service for 2021."]
["(2) - Average tax rates from 2019 EDE tax liability."]
["(3) - Tax exempt in Neosho county for first 10 years of project."]
["(4) - Payments in lieu of tax (PILOT) made in Neosho County."]
[]
["Source:","See reference column (d)."]
[]
["Purpose:","To present the taxes other than income tax accounts and amounts for the test year. "]

{"sheet":"F-5 Wind Rev Detail","index":15,"n_rows":32,"n_cols":15,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Index!A1","v":"The Empire District Electric Company"}]
[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
[{"$f":"Index!A3","v":"ER-2021-0312"}]
[{"$f":"CONCATENATE(Index!C34,\" \",Index!F34)","v":"Schedule F-5 Wind Revenue Detail"}]
[]
[]
[]
[null,null,null,null,"Neosho Ridge",null,"North Fork Ridge",null,"Kings Point ",null,"Total Company",null,"Missouri",null,"Missouri"]
["Line ",null,null,null,"Projected",null,"Projected",null,"Projected",null,"Projected",null,"Allocation",null,"Projected"]
["No.",null,"Month",null,"Wind Revenues",null,"Wind Revenues",null,"Wind Revenues",null,"Wind Revenues",null,"Factor",null,"Wind Revenues"]
[null,null,"(a)",null,"(b)",null,"(c)",null,"(d)",null,"(e) = sum(b:d)",null,"(f)",null,"(g) = (e) x (f)"]
[]
["Projected Annual Wind Revenues"]
[1,null,"January ",null,2672693.1152343801,null,1339387.20703125,null,1461567.2607421901,null,{"$f":"SUM(E14:I14)","v":5473647.58300782},null,0.88275831739120869,null,{"$f":"K14*M14","v":4831907.9303684393}]
[{"$f":"A14+1","v":2},null,"February",null,2236345.703125,null,1066074.70703125,null,1226719.8486328099,null,{"$f":"SUM(E15:I15)","v":4529140.2587890597},null,0.88275831739120869,null,{"$f":"K15*M15","v":3998136.234077414}]
[{"$f":"A15+1","v":3},null,"March",null,2673975.3417968801,null,1315818.4814453099,null,1514832.3974609401,null,5504626.2207031306,null,0.88275831739120869,null,4859254.5804554233]
[{"$f":"A16+1","v":4},null,"April",null,1423060.4248046901,null,1264979.4921875,null,1380668.5791015599,null,4068708.49609375,null,0.88275831739120869,null,3591686.2659670338]
[{"$f":"A17+1","v":5},null,"May",null,1631739.6240234401,null,1158626.953125,null,1262725.5859375,null,4053092.1630859403,null,0.88275831739120869,null,3577900.818117239]
[{"$f":"A18+1","v":6},null,"June",null,2019689.5751953099,null,842821.83837890602,null,1056730.7128906299,null,3919242.1264648456,null,0.88275831739120869,null,3459743.5850068498]
[{"$f":"A19+1","v":7},null,"July",null,2160260.0097656301,null,845803.7109375,null,915902.40478515602,null,3921966.1254882859,null,0.88275831739120869,null,3462148.2178013572]
[8,null,"August",null,2055134.0332031299,null,992794.921875,null,1024841.06445313,null,4072770.0195312598,null,0.88275831739120869,null,3595271.6095627751]
[9,null,"September",null,2076156.9824218799,null,1039487.4267578101,null,1087465.8203125,null,4203110.2294921894,null,0.88275831739120869,null,3710330.5139963022]
[10,null,"October",null,2580174.8046875,null,1179628.6621093799,null,1210504.2724609401,null,4970307.73925782,null,0.88275831739120869,null,4387580.4968237355]
[11,null,"November",null,2321887.20703125,null,1445779.4189453099,null,1559186.1572265599,null,5326852.7832031194,null,0.88275831739120869,null,4702323.5998910628]
[12,null,"December",null,2582742.67578125,null,1252805.0537109401,null,1415580.3222656299,null,5251128.05175782,null,0.88275831739120869,null,4635476.9633755088]
[]
[{"$f":"A25+1","v":13},null,null,null,{"$f":"SUM(E14:E25)","v":26433859.497070339},null,{"$f":"SUM(G14:G25)","v":13744007.873535156},null,{"$f":"SUM(I14:I25)","v":15116724.426269546},null,{"$f":"SUM(K14:K25)","v":55294591.796875037},null,null,null,{"$f":"SUM(O14:O25)","v":48811760.815443143}]
[]
[]
["Source:","Wind Revenues provided by David Busse, Fuel Procurement."]
[]
["Purpose:","To calculatue the total market revenues for the wind projects."]

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[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
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[{"$f":"CONCATENATE(Index!C35,\" \",Index!F35)","v":"Schedule F-6 Vestas Settlement Reduction to Operating Expense"}]
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[]
[null,null,null,null,"Total Company",null,"Total Company",null,"Total Company",null,"Project ",null,"Total Company",null,"Missouri",null,"Missouri"]
["Line ",null,null,null,"Original Fee",null,"Settlement Fee",null,"Fee Reduction",null,"WTGs",null,"Project",null,"Allocation",null,"Projected"]
["No.",null,"Description",null,"Per WTG",null,"Per WTG",null,"Per WTG",null,null,null,"Fee Reduction",null,"Factor",null,"Fee Reduction"]
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[]
["Projected Wind Revenues"]
[1,null,"Neosho SMWA Annual Fee Reduction",null,32000,null,31120,null,{"$f":"E14-G14","v":880},null,{"$f":"Input!C14","v":139},null,{"$f":"I14*K14","v":122320},null,0.88275831739120869,null,{"$f":"M14*O14","v":107978.99738329265}]
[{"$f":"A14+1","v":2},null,"Kings Point SMWA Annual Fee Reduction",null,31500,null,29138,null,{"$f":"E15-G15","v":2362},null,{"$f":"Input!C15","v":69},null,{"$f":"I15*K15","v":162978},null,0.88275831739120869,null,{"$f":"M15*O15","v":143870.18505178441}]
[{"$f":"A15+1","v":3},null,"North Fork SMWA Annual Fee Reduction",null,31500,null,29138,null,{"$f":"E16-G16","v":2362},null,{"$f":"Input!C16","v":69},null,{"$f":"I16*K16","v":162978},null,0.88275831739120869,null,143870.18505178441]
[]
[{"$f":"A16+1","v":4},null,"Total Annual Fee Reduction",null,{"$f":"SUM(E14:E16)","v":95000},null,{"$f":"SUM(G14:G16)","v":89396},null,{"$f":"SUM(I14:I16)","v":5604},null,null,null,{"$f":"SUM(M14:M16)","v":448276},null,null,null,{"$f":"SUM(Q14:Q16)","v":395719.36748686148}]
[]
["Source:","Empire-Vestas Settlement Agreement for the wind projects."]
[]
["Purpose:","To reduce Operating Expense to account for the savings created by the Vestas Settlement."]

{"sheet":"F-7 ARO Asset Amort.","index":17,"n_rows":25,"n_cols":15,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Index!A1","v":"The Empire District Electric Company"}]
[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
[{"$f":"Index!A3","v":"ER-2021-0312"}]
[{"$f":"CONCATENATE(Index!C36,\" \",Index!F36)","v":"Schedule F-7 Amortization of ARO Asset"}]
[]
[]
[]
[null,null,null,null,null,null,"Total Company",null,"Total Company",null,"Total Company",null,"Missouri",null,"Missouri"]
["Line ",null,null,null,null,null,"ARO Asset",null,"ARO Amort.",null,"Annual ARO",null,"Allocation",null,"Annual ARO"]
["No.",null,"Month",null,"Reference",null,"Ending Balance",null,"Period",null,"Amort. Expense",null,"Factor",null,"Amort. Expense"]
[null,null,"(a)",null,"(b)",null,"(c)",null,"(d)",null,"(e) = (c) / (d)",null,"(f)",null,"(g) = (e) x (f)"]
[]
["ARO Asset Amortization"]
[1,null,"Neosho Ridge",null,"(1)",null,{"$f":"'C-1 Plant in Service'!I17","v":12445234.369999999},null,30,null,{"$f":"G14/I14","v":414841.14566666662},null,0.88275831739120869,null,{"$f":"K14*M14","v":366204.47173334792}]
[{"$f":"A14+1","v":2},null,"North Fork Ridge",null,"(1)",null,{"$f":"'C-1 Plant in Service'!K17","v":6570300.8099999996},null,{"$f":"I14","v":30},null,{"$f":"G15/I15","v":219010.02699999997},null,0.88275831739120869,null,{"$f":"K15*M15","v":193332.92292632317}]
[{"$f":"A15+1","v":3},null,"Kings Point",null,"(1)",null,{"$f":"'C-1 Plant in Service'!M17","v":6903836.6100000003},null,{"$f":"I15","v":30},null,230127.88700000002,null,0.88275831739120869,null,203147.30631291421]
[]
[{"$f":"A16+1","v":4},null,"ARO Amort. Total",null,null,null,{"$f":"SUM(G14:G16)","v":25919371.789999999},null,null,null,{"$f":"SUM(K14:K16)","v":863979.05966666655},null,null,null,{"$f":"SUM(O14:O16)","v":762684.70097258536}]
[]
[null,null,null,null,null,null,null,null,null,"Check to Sch. F-1",{"$f":"K18-'F-1 Empire Op Inc'!I37","v":0},null,null,null,{"$f":"O18-'F-1 Empire Op Inc'!M37","v":0}]
[]
["Source:"]
["(1) - Asset Retirement Costs as reflected in Schedule C-1."]
[]
["Purpose:","To calculate amortization expense for the Asset Retirement Obligations required to be booked for the wind projects."]

{"sheet":"F-8 Wind Liab Amort.","index":18,"n_rows":23,"n_cols":19,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Index!A1","v":"The Empire District Electric Company"}]
[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
[{"$f":"Index!A3","v":"ER-2021-0312"}]
[{"$f":"CONCATENATE(Index!C37,\" \",Index!F37)","v":"Schedule F-8 Wind Revenues Liability Amortization"}]
[]
[]
[]
[null,null,null,null,null,null,"Total Company",null,"Missouri",null,"Missouri",null,"Liability",null,"Missouri",null,"Amortization",null,"Missouri"]
["Line ",null,null,null,null,null,"Wind Liability",null,"Allocation",null,"Wind Liability",null,"Allocation",null,"Wind Liability",null,"Periods",null,"Wind Liability"]
["No.",null,"Description",null,"Reference",null,"Net Revenues",null,"Factor",null,"Net Revenues",null,"Factor",null,"Ending Balance",null,"(Months)",null,"Amort. Expense"]
[null,null,"(a)",null,"(b)",null,"(c)",null,"(d)",null,"(e) = (c) x (d)",null,"(f)",null,"(g) = (e) x (f)",null,"(h)",null,"(i) = (g) / (h)"]
[]
["Wind Revenues Liability  - PISA Amortization"]
[1,null,"Wind Liability Balance at April 2022",null,"Schedule B-4",null,{"$f":"'B-4 Wind Rev'!M30","v":11204272.331248539},null,{"$f":"'C-1 Plant in Service'!Q17","v":0.88275831739120869},null,{"$f":"G14*I14","v":9890664.5907258354},null,0.85,null,{"$f":"K14*M14","v":8407064.9021169599},null,2,null,{"$f":"O14/Q14","v":4203532.45105848}]
[]
[{"$f":"A14+1","v":2},null,"Wind Liability Amortization",null,null,null,{"$f":"SUM(G14:G14)","v":11204272.331248539},null,null,null,{"$f":"SUM(K14:K14)","v":9890664.5907258354},null,null,null,{"$f":"SUM(O14:O14)","v":8407064.9021169599},null,null,null,{"$f":"SUM(S14:S14)","v":4203532.45105848}]
[]
[null,null,null,null,null,"Check to Sch. B-4",{"$f":"G16-'B-4 Wind Rev'!M30","v":0},null,null,null,{"$f":"K16-'B-4 Wind Rev'!Q30","v":0},null,null,null,{"$f":"O16-'B-4 Wind Rev'!U30","v":0}]
[]
[]
["Source:","Allocation factor and amortization period discussed in the Direct Testimony of Sheri Richard."]
[]
["Purpose:","To calculate amortization expense for the proposed Wind Revenues Liability."]

{"sheet":"G-1 Depreciation Expense","index":19,"n_rows":35,"n_cols":29,"rows_kept":35,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Index!A1","v":"The Empire District Electric Company"}]
[{"$f":"Index!A2","v":"Test Year Ending September 30, 2020"}]
[{"$f":"Index!A3","v":"ER-2021-0312"}]
[{"$f":"CONCATENATE(Index!C40,\" \",Index!F40)","v":"Schedule G-1 Depreciation Expense  "}]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Neosho Ridge",null,"North Fork Ridge",null,"Kings Point",null,"Other Jurisdiction",null,"Total Company",null,"Missouri",null,"Neosho Ridge",null,"North Fork Ridge",null,"Kings Point",null,"Total",null,"Other Jurisdiction"]
["Line",null,null,null,null,null,null,null,"Missouri",null,"Missouri",null,"Missouri",null,"Not At Issue",null,"Wind Project",null,"Depreciation",null,"Missouri",null,"Missouri",null,"Missouri",null,"Missouri",null,"Not At Issue"]
["No.",null,"FERC ",null,"Description",null,"Reference",null,"Balance",null,"Balance",null,"Balance",null,"Balance",null,"Balance",null,"Rates",null,"Expense",null,"Expense",null,"Expense",null,"Expense",null,"Balance"]
[null,null,"(a)",null,"(b)",null,"(c)",null,"(d)",null,"(e)",null,"(f) ",null,"(g)",null,"(h)",null,"(i)",null,"(j) = (d) * (i)",null,"(k) = (e) * (i)",null,"(l) = (g) * (h)",null,"(m) = (j) + (k) + (l)",null,"(n) = (g) x (i)"]
[]
["PRODUCTION PLANT DEPRECIATION"]
[1,null,{"$f":"'C-1 Plant in Service'!C13","v":"341-346"},null,"Other Production- Wind",null,"Schedule C-1",null,{"$f":"'C-1 Plant in Service'!S14","v":255433460.16921505},null,{"$f":"'C-1 Plant in Service'!U14","v":121024023.5375748},null,{"$f":"'C-1 Plant in Service'!W14","v":137388441.97971702},null,{"$f":"'C-1 Plant in Service'!AA14","v":68245362.000321746},null,{"$f":"SUM(I14:O14)","v":582091287.68682861},"(1)",3.3300000000000003E-2,null,{"$f":"I14*S14","v":8505934.2236348614},null,{"$f":"K14*S14","v":4030099.983801241},null,{"$f":"M14*S14","v":4575035.1179245766},null,{"$f":"U14+W14+Y14","v":17111069.325360678},null,{"$f":"O14*S14","v":2272570.5546107143}]
[{"$f":"A14+1","v":2},null,null,null,"Total Production Plant Depreciation:",null,null,null,{"$f":"I14","v":255433460.16921505},null,{"$f":"K14","v":121024023.5375748},null,{"$f":"M14","v":137388441.97971702},null,{"$f":"O14","v":68245362.000321746},null,{"$f":"Q14","v":582091287.68682861},null,null,null,{"$f":"U14","v":8505934.2236348614},null,{"$f":"W14","v":4030099.983801241},null,{"$f":"Y14","v":4575035.1179245766},null,{"$f":"AA14","v":17111069.325360678},null,{"$f":"AC14","v":2272570.5546107143}]
[]
["TRANSMISION PLANT DEPRECIATION"]
[3,null,"351-356",null,"Generation Tie Line",null,"Schedule C-1",null,{"$f":"'C-1 Plant in Service'!S21","v":13801706.353828331},null,{"$f":"'C-1 Plant in Service'!U21","v":6617453.3225393472},null,{"$f":"'C-1 Plant in Service'!W21","v":2056461.7879395152},null,{"$f":"'C-1 Plant in Service'!AA21","v":4394081.0756928101},null,{"$f":"SUM(I18:O18)","v":26869702.540000003},"(2)",2.0764274046438141E-2,null,{"$f":"I18*S18","v":286582.41303935798},null,{"$f":"K18*S18","v":137406.61427871961},null,{"$f":"M18*S18","v":42700.93613080425},null,{"$f":"U18+W18+Y18","v":466689.96344888187},null,{"$f":"O18*S18","v":91239.903637953204}]
[null,null,null,null,"Total Transmission Plant Depreciation:",null,null,null,{"$f":"I18","v":13801706.353828331},null,{"$f":"K18","v":6617453.3225393472},null,{"$f":"M18","v":2056461.7879395152},null,{"$f":"O18","v":4394081.0756928101},null,{"$f":"Q18","v":26869702.540000003},null,null,null,{"$f":"U18","v":286582.41303935798},null,{"$f":"W18","v":137406.61427871961},null,{"$f":"Y18","v":42700.93613080425},null,{"$f":"AA18","v":466689.96344888187},null,{"$f":"AC18","v":91239.903637953204}]
[]
["GENERAL PLANT DEPRECIATION"]
[{"$f":"A18+1","v":4},null,390,null,"O&M Building",null,"Schedule C-1",null,{"$f":"'C-1 Plant in Service'!S25","v":2548332.3433578908},null,{"$f":"'C-1 Plant in Service'!U25","v":579198.65015957784},null,{"$f":"'C-1 Plant in Service'!W25","v":1189017.0715200948},null,{"$f":"'C-1 Plant in Service'!AA25","v":628616.28940687701},null,{"$f":"SUM(I22:O22)","v":4945164.3544444405},"(3)",2.6200000000000001E-2,null,{"$f":"I22*S22","v":66766.30739597675},null,{"$f":"K22*S22","v":15175.004634180939},null,{"$f":"M22*S22","v":31152.247273826484},null,{"$f":"U22+W22+Y22","v":113093.55930398416},null,{"$f":"O22*S22","v":16469.746782460177}]
[{"$f":"A22+1","v":5},null,null,null,"Total General Plant Depreciation:",null,null,null,{"$f":"SUM(I22:I22)","v":2548332.3433578908},null,{"$f":"K22","v":579198.65015957784},null,{"$f":"SUM(M22:M22)","v":1189017.0715200948},null,{"$f":"SUM(O22:O22)","v":628616.28940687701},null,{"$f":"SUM(Q22:Q22)","v":4945164.3544444405},null,null,null,{"$f":"U22","v":66766.30739597675},null,{"$f":"W22","v":15175.004634180939},null,{"$f":"Y22","v":31152.247273826484},null,{"$f":"SUM(AA21:AA22)","v":113093.55930398416},null,{"$f":"AC22","v":16469.746782460177}]
[]
[{"$f":"A23+1","v":6},null,null,null,"Total Missouri Depreciation Expense",null,"Schedule C-1",null,{"$f":"I15+I19+I23","v":271783498.86640131},null,{"$f":"K15+K19+K23","v":128220675.51027372},null,{"$f":"M15+M19+M23","v":140633920.83917663},null,{"$f":"O15+O19+O23","v":73268059.365421429},null,{"$f":"Q15+Q19+Q23","v":613906154.58127296},null,null,null,{"$f":"U15+U19+U23","v":8859282.9440701958},null,{"$f":"W15+W19+W23","v":4182681.6027141418},null,{"$f":"Y15+Y19+Y23","v":4648888.3013292067},null,{"$f":"AA15+AA19+AA23","v":17690852.848113544},null,{"$f":"AC15+AC19+AC23","v":2380280.2050311277}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Company Sum:",{"$f":"AC25+AA25","v":20071133.053144671}]
["Footnotes:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Check to D-1:",{"$f":"AC27-'D-1 Accumulated Depreciation'!I24","v":0}]
["(1) - MO Report & Order sets depreciation rate at 3.33%"]
["(2) - Composite Depreciation Rate for FERC Accounts 351-356, EXP ADJ 20 Annualized Depreciation Expense."]
["(3) - Composite Depreciation Rate for FERC Accounts 341, EXP ADJ 20 Annualized Depreciation Expense."]
[]
["Source:","See reference column (c)."]
[]
["Purpose:","To calculate the Depreciation Expense based upon Plant in Service at the end of the Tru-Up Period."]