{"text_format":"1","workbook":"xlsx","n_sheets":26,"sheets":["Print","INPUT","DE Ohio & Kentucky","DEO","DEK","Sch 1A - Appx A","Appx B - DEOK(RTEP)","Appx B - DEO(RTEP)","Appx B - DEK(RTEP)","Appx C - DEOK(MTEP)","Appx C - DEO(MTEP)","Appx C - DEK(MTEP)","Appx D DEO","Appx D DEK","Appx E","Appx E - Workpaper","P2 ADIT 190 & 282","P2 Allocate M&S","P2 Land Held for Future Use","P3 Advertising - EPRI Adj.","P3 Schedule 1 Charges acct 561","P3 Statetax","P4 Trans Plant In OATT","P4 Rev Cred Support","P4 Capital Structure - Confiden","Partner KW"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":78,"comments":9,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Print","index":0,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"INPUT","index":1,"n_rows":158,"n_cols":5,"rows_kept":158,"cut":false,"hidden":false,"merged":[]}
["For the 12 months ended:","2013-12-31",null,"# of Work Papers",10]
["Rates effective:",{"$f":"EDATE(B1,5)+1","v":"2014-06-01"}]
[]
[null,null,"Per 2013 FERC Form 1"]
[null,"Form No. 1"]
["DESCRIPTION","Page, Line, Col.","DEO","DEK","DEOK"]
[]
["GROSS PLANT IN SERVICE"]
["  Production","205.46.g",3465019849,807240513,{"$f":"D9+C9","v":4272260362}]
["  Transmission","207.58.g",665074281,44032271,{"$f":"D10+C10","v":709106552}]
["  Distribution","207.75.g",2118397113,382030995,2500428108]
["  General & Intangible","205.5.g & 207.99.g",{"$f":"82505069+162941967","v":245447036},{"$f":"6000280+5250411","v":11250691},256697727]
["  Common","356",{"$f":"ROUND(380907718*0.63,0)","v":239971862},{"$f":"ROUND(41256898*0.7369,0)","v":30402208},270374070]
["TOTAL GROSS PLANT",null,{"$f":"SUM(C9:C13)","v":6733910141},{"$f":"SUM(D9:D13)","v":1274956678},{"$f":"D14+C14","v":8008866819}]
[]
["ACCUMULATED DEPRECIATION"]
[{"$f":"A9","v":"  Production"},"219.20-24.c",{"$f":"1284452613+18681680","v":1303134293},{"$f":"317461129+144810059","v":462271188},{"$f":"D17+C17","v":1765405481}]
[{"$f":"A10","v":"  Transmission"},"219.25.c",234993182,17692894,252686076]
[{"$f":"A11","v":"  Distribution"},"219.26.c",681054969,147214136,828269105]
[{"$f":"A12","v":"  General & Intangible"},"200.21.c & 219.28.c ",{"$f":"78207781+30313784","v":108521565},{"$f":"5235252+773961","v":6009213},114530778]
[{"$f":"A13","v":"  Common"},"356",97689983,23241364,120931347]
["TOTAL ACCUM. DEPRECIATION",null,{"$f":"SUM(C17:C21)","v":2425393992},{"$f":"SUM(D17:D21)","v":656428795},{"$f":"D22+C22","v":3081822787}]
[null," "]
["NET PLANT IN SERVICE"]
[{"$f":"A17","v":"  Production"}," (line 1 - line 7)",{"$f":"C9-C17","v":2161885556},344969325,{"$f":"D25+C25","v":2506854881}]
[{"$f":"A18","v":"  Transmission"}," (line 2 - line 8)",430081099,26339377,456420476]
[{"$f":"A19","v":"  Distribution"}," (line 3 - line 9)",1437342144,234816859,1672159003]
[{"$f":"A20","v":"  General & Intangible"}," (line 4 - line 10)",136925471,5241478,142166949]
[{"$f":"A21","v":"  Common"}," (line 5 - line 11)",142281879,7160844,149442723]
["TOTAL NET PLANT",null,{"$f":"SUM(C25:C29)","v":4308516149},{"$f":"SUM(D25:D29)","v":618527883},4927044032]
[]
["ADJUSTMENTS TO RATE BASE"]
["  Account No. 281 (enter negative)","273.8.k",-86615578,-394496,{"$f":"D33+C33","v":-87010074}]
["  Account No. 282 (enter negative)","Exhibit No. DUK-102, Pg. 1",{"$f":"-'P2 ADIT 190 & 282'!D30","v":-1035945559},{"$f":"-'P2 ADIT 190 & 282'!E30","v":-179685476},-1215631035]
["  Account No. 283 (enter negative)","277.9.k & 277.18.k",{"$f":"-57758589-34519498","v":-92278087},{"$f":"4232629+-37748","v":4194881},-88083206]
["  Account No. 190 ","Exhibit No. DUK-102, Pg. 1 ",{"$f":"'P2 ADIT 190 & 282'!D19","v":139113973},{"$f":"'P2 ADIT 190 & 282'!E19","v":-6174705},132939268]
["  Account No. 255 (enter negative)","267.8.h",0,0,0]
["TOTAL ADJUSTMENTS",null,{"$f":"SUM(C33:C37)","v":-1075725251},{"$f":"SUM(D33:D37)","v":-182059796},-1257785047]
[]
["LAND HELD FOR FUTURE USE   (Note G)","214.x.d",{"$f":"'P2 Land Held for Future Use'!B20","v":121217},{"$f":"'P2 Land Held for Future Use'!B26","v":0},{"$f":"D40+C40","v":121217}]
[]
["WORKING CAPITAL"," "]
["  CWC  ","calculated",{"$f":"ROUND((C64-'P3 Schedule 1 Charges acct 561'!C14)/8,0)","v":17659057},{"$f":"ROUND((D64-'P3 Schedule 1 Charges acct 561'!D14)/8,0)","v":2756794},{"$f":"D43+C43","v":20415851}]
["  Materials & Supplies    (Note G)","227.8.c & 227.16.c",{"$f":"'P2 Allocate M&S'!B15+'P2 Allocate M&S'!F15","v":9966887},{"$f":"'P2 Allocate M&S'!B23+'P2 Allocate M&S'!F23","v":30573},9997460]
["  Prepayments (Account 165)","111.57.c",34113864,1675712,35789576]
["TOTAL WORKING CAPITAL",null,{"$f":"C43+C44+C45","v":61739808},{"$f":"D43+D44+D45","v":4463079},66202887]
[]
["RATE BASE",null,{"$f":"C46+C40+C38+C30","v":3294651923},{"$f":"D46+D40+D38+D30","v":440931166},{"$f":"D48+C48","v":3735583089}]
[]
["O&M"]
["  Transmission ","321.112.b",25124061,10229766,{"$f":"D51+C51","v":35353827}]
["Less LSE Expenses included in Transmission O&M Accounts  (Note V)","321.88.b, 92.b",{"$f":"27439+15289250","v":15316689},117701,15434390]
["Less Midwest ISO Exit Fees included in Transmission O&M","(Note X)",0,0,0]
["Less Account 565","321.96.b",42038,8944811,8986849]
["  A&G","323.197.b",143718447,23631896,167350343]
["Less Actual PBOP Expense","(Note E)",1225300,548309,1773609]
["Plus Fixed PBOP Expense","(Note E)",2342494,575908,2918402]
["Less PJM Integration Costs included in A&G","(Note Y)",0,0,0]
["Less FERC Annual Fees","350.b",0,0,0]
["Less EPRI & Reg. Comm. Exp. & Non-safety  Advertising    (Note I)","Exhibit No. DUK-102, Pg. 4",{"$f":"'P3 Advertising - EPRI Adj.'!C30","v":1876185},{"$f":"'P3 Advertising - EPRI Adj.'!D30","v":695146},2571331]
["Plus Transmission Related Reg. Comm. Exp.   (Note I)",null,0,0,0]
["  Common",{"$f":"B21","v":"356"},0,0,0]
["  Transmission Lease Payments",null,0,0,0]
["TOTAL O&M   (sum lines 1, 2a, 3, 5a, 6, 7 less lines 1a, 2, 4, 5)",null,{"$f":"C51-C52-C53-C54+C55-C56+C57-C58-C59-C60+C61+C62+C63","v":152724790},{"$f":"D51-D52-D53-D54+D55-D56+D57-D58-D59-D60+D61+D62+D63","v":24131603},176856393]
[]
["DEPRECIATION EXPENSE"]
[{"$f":"A51","v":"  Transmission "},"336.7.f",11845312,849915,{"$f":"D67+C67","v":12695227}]
["  General & Intangible","336.1.f & 336.10.f ",{"$f":"12039404+8093778","v":20133182},{"$f":"711937+414615","v":1126552},21259734]
[{"$f":"A62","v":"  Common"},"336.11.f",11646132,2018598,13664730]
["TOTAL DEPRECIATION (Sum lines 9 - 11)",null,{"$f":"SUM(C67:C69)","v":43624626},{"$f":"SUM(D67:D69)","v":3995065},47619691]
[]
["TAXES OTHER THAN INCOME TAXES"]
["  LABOR RELATED"]
["Payroll","263.i. ",{"$f":"8777650+235350+9646","v":9022646},{"$f":"1869285+69840+15409","v":1954534},{"$f":"D74+C74","v":10977180}]
["Highway and vehicle","263.i. ",16796,2955,19751]
["  PLANT RELATED"," ",null,null,0]
["         Property","263.i. ",{"$f":"517141+102829559","v":103346700},{"$f":"883058+5909696","v":6792754},110139454]
["         Gross Receipts","263.i. ",4505259,0,4505259]
["         Other","263.i",0,0,0]
["         Payments in lieu of taxes",null,0,0,0]
["TOTAL OTHER TAXES  (sum lines 13 - 19)",null,{"$f":"C74+C75+C77+C78+C79+C80","v":116891401},{"$f":"D74+D75+D77+D78+D79+D80","v":8750243},125641644]
[]
[null,null,null,null,"Calculated"]
["INCOME TAXE RATES",null,null,null,"Composite"]
["Federal Income Tax (FIT)",null,0.35,0.35,{"$f":"INPUT!D85","v":0.35}]
["State Income Tax (SIT) or Composite SIT",null,{"$f":"'P3 Statetax'!B13","v":0},{"$f":"'P3 Statetax'!C13","v":0.06},{"$f":"'P3 Statetax'!D17","v":2.8E-3}]
["(percent of federal income tax deductible for state purposes)",null,0,0]
["Effective Income Tax Rate",null,{"$f":"IF(C85>0,1-(((1-C86)*(1-C85))/(1-C86*C85*C87)),0)","v":0.35},{"$f":"IF(D85>0,1-(((1-D86)*(1-D85))/(1-D86*D85*D87)),0)","v":0.38900000000000001},{"$f":"IF(E85>0,1-(((1-E86)*(1-E85))/(1-E86*E85*E87)),0)","v":0.35182000000000002}]
[]
["Amortized Investment Tax Credit","266.8.f (enter negative)",-403726,{"$f":"-36658","v":-36658},{"$f":"D90+C90","v":-440384}]
[]
["TRANSMISSION PLANT INCLUDED IN ISO RATES"]
[]
["Less transmission plant excluded from ISO rates   (Note M)",null,0,0,{"$f":"D94+C94","v":0}]
["Less transmission plant included in OATT Ancillary Services  (Note N)",null,{"$f":"'P4 Trans Plant In OATT'!B18","v":13559865.320000002},{"$f":"'P4 Trans Plant In OATT'!C18","v":11476936.939999999},25036802.260000002]
[]
["TRANSMISSION EXPENSES "]
[]
["Less transmission expenses included in OATT Ancillary Services  (Note L)","321.84-87.b",{"$f":"468541+651199+88888","v":1208628},{"$f":"79077+106082+14728","v":199887},{"$f":"D99+C99","v":1408515}]
[]
[]
["WAGES & SALARY ALLOCATOR   (W&S)"]
[null,null,"$","$"]
["  Production","354.20.b",52203923,11698743,{"$f":"D104+C104","v":63902666}]
["  Transmission","354.21.b",3468725,662512,4131237]
["  Distribution","354.23.b",26712409,4583482,31295891]
["  Other","354.24,25,26.b",{"$f":"12308684+2992733","v":15301417},{"$f":"2758345+722890+0","v":3481235},18782652]
["  Total  (sum lines 12-15)",null,{"$f":"SUM(C104:C107)","v":97686474},{"$f":"SUM(D104:D107)","v":20425972},118112446]
[]
["COMMON PLANT ALLOCATOR  (CE) (Note O)"]
[null,null,"$","$"]
["  Electric","200.3.c",5787117909,1107365205,{"$f":"D112+C112","v":6894483114}]
["  Gas","201.3.d",1088806042,329534409,1418340451]
["  Water","201.3.e",0,0,0]
["  Total  (sum lines 17 - 19)",null,{"$f":"C112+C113+C114","v":6875923951},{"$f":"D112+D113+D114","v":1436899614},8312823565]
[]
["RETURN (R)"]
["Long Term Interest (117, sum of 62.c through 67.c)",null,{"$f":"65558685+3212976+523646+-473735+537405","v":69358977},{"$f":"14170932+489575+276185+830","v":14937522},{"$f":"D118+C118","v":84296499}]
[]
["Preferred Dividends (118.29.c) (positive number)",null,0,0,{"$f":"D120+C120","v":0}]
[]
["Development of Common Stock:"]
["Proprietary Capital (112.16.c) - Adjusted on work paper",null,{"$f":"'P4 Capital Structure - Confiden'!B48+'P4 Capital Structure - Confiden'!P54","v":3563555144},377954114,{"$f":"D123+C123","v":3941509258}]
["Less Preferred Stock (112.3.c) ",null,0,0,0]
["Less Account 216.1 (112.12.c)  (enter negative)",null,-472780021,0,-472780021]
["Common Stock",null,{"$f":"C123+C124+C125","v":3090775123},{"$f":"D123+D124+D125","v":377954114},3468729237]
[]
[null,"(Note P)","$","$"]
["  Long Term Debt (112, sum of 18.c through 21.c)",null,{"$f":"1162000000+697270887","v":1859270887},332571494,{"$f":"D129+C129","v":2191842381}]
["  Preferred Stock  (112.3.c)",null,0,0,0]
["  Common Stock  (line 26)",null,{"$f":"C126","v":3090775123},{"$f":"D126","v":377954114},3468729237]
["Total  (sum lines 27-29)",null,{"$f":"C131+C130+C129","v":4950046010},{"$f":"D131+D130+D129","v":710525608},5660571618]
[]
[]
["REVENUE CREDITS"]
[]
["  a. Bundled Non-RQ Sales for Resale (311.x.h)",null,0,0,{"$f":"D137+C137","v":0}]
["  b. Bundled Sales for Resale included in Divisor on page 1",null,0,0,0]
["  Total of (a)-(b)"]
[" "]
["ACCOUNT 454 (RENT FROM ELECTRIC PROPERTY)    (Note R)",null,{"$f":"ROUND('P4 Rev Cred Support'!C23,0)","v":163190},{"$f":"ROUND('P4 Rev Cred Support'!E20,0)","v":18254},{"$f":"D141+C141","v":181444}]
[]
["ACCOUNT 456.1 (OTHER ELECTRIC REVENUES)        (Note U)",null,{"$f":"'P4 Rev Cred Support'!C36-'P4 Rev Cred Support'!C38-'P4 Rev Cred Support'!C41","v":-4826126},{"$f":"'P4 Rev Cred Support'!E36-'P4 Rev Cred Support'!E38-'P4 Rev Cred Support'!E41","v":0},{"$f":"D143+C143","v":-4826126}]
[]
["ROE - Docket Nos. ER12-91-000 and ER12-92-000 (Settlement)",null,0.12379999999999999,{"$f":"C145","v":0.12379999999999999},{"$f":"D145","v":0.12379999999999999}]
[]
["Revenue Requirement",null,{"$f":"DEO!J28","v":78995561.644151986},{"$f":"DEK!J28","v":3991529.1890675966},{"$f":"'DE Ohio & Kentucky'!J29","v":81729172.325512201}]
[null,null,null,{"$f":"C147+D147","v":82987090.833219588}]
[]
[]
["Corrections to previous year's revenue requirement to be reflected in current year's NITS rate calculation",null,null,null,0]
[]
[]
[]
[]
["Schedule 1A Rate Calculations"]
["Sales to Ultimate Consumers","(401a.22b)",0,4032604,{"$f":"D157+C157","v":4032604}]
["Non-Requirements Sales for Resale","(401a.24b)",19299686,514088,19813774]

{"sheet":"DE Ohio & Kentucky","index":2,"n_rows":349,"n_cols":15,"rows_kept":349,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 1 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"\"For the 12 months ended: \"&TEXT(INPUT!B1,\"mm/dd/yyyy\")","v":"For the 12 months ended: 12/31/2013"}]
["Rate Formula Template"]
["Utilizing FERC Form 1 Data"]
[]
["DUKE ENERGY OHIO AND DUKE ENERGY KENTUCKY (DEOK)"]
[]
["Line",null,null,null,null,null,null,null,null,"Allocated"]
["No.",null,null,null,null,null,null,null,null,"Amount",null,null,null,null,"DEO + DEK"]
[1,null,"GROSS REVENUE REQUIREMENT    (page 3, line 29)",null,null,null,null,null,null,{"$f":"J183","v":84513651.950544283},null,null,null,null,{"$f":"DEO!J15+DEK!J15","v":85808301.207361042}]
[]
[]
[" ",null,"REVENUE CREDITS    (Note T)",null,"Total",null,"Allocator"]
[2,null,"Account No. 454","(page 4, line 34)",{"$f":"J259","v":181444},null,"TP",{"$f":"J$207","v":0.96469246802277464},null,{"$f":"H19*E19","v":175037.66016792433}]
[3,null,"Account No. 456.1","(page 4, line 35)",{"$f":"J261","v":1007758},null,{"$f":"G$19","v":"TP"},0.96469246802277464,null,{"$f":"H20*E20","v":972176.5521896953},null,null,null,null,"Line 3 - does not include MISO Schedule 8, Non Firm Point-to-Point revenue that will be credited on customer bill by PJM"]
["4a",null,"Revenues from Grandfathered Interzonal Transactions",null,{"$f":"DEO!E21+DEK!E21","v":0},null,{"$f":"G$19","v":"TP"},0.96469246802277464,null,{"$f":"H21*E21","v":0},null,null,null,null,"Line 4 supported by schedules."]
["4b",null,"Revenues from service provided by ISO at a discount",null,{"$f":"DEO!E22+DEK!E22","v":0},null,"TP",0.96469246802277464,null,{"$f":"H22*E22","v":0},null,null,null,null,"Line 5 supported by schedules."]
["5a",null,"Legacy MTEP Credit (Appendix C, page 2, line 3, col. 12)",null,{"$f":"'Appx C - DEOK(MTEP)'!X88","v":2662477.6573364679},null,null,1,null,{"$f":"H23*E23","v":2662477.6573364679}]
["5b",null,"Firm PTP Revenue Credit Adjustment (Appendix E, line 10, col. 3)",null,{"$f":"DEO!E24+DEK!E24","v":-1025212.2446619992},null,null,1,null,{"$f":"H24*E24","v":-1025212.2446619992}]
[null,null,"Corrections Related to Prior Years",null,0,null,null,1,null,{"$f":"H25*E25","v":0}]
[6,null,"TOTAL REVENUE CREDITS  (sum lines 2-5b)",null," ",null,null,null,null,{"$f":"SUM(J19:J24)","v":2784479.6250320887}]
[null,null,null,null," "]
[]
[7,null,"NET REVENUE REQUIREMENT","(line 1 minus line 6)"," ",null,null,null,null,{"$f":"J15-J26","v":81729172.325512201},null,null,null,null,{"$f":"DEO!J32/'DE Ohio & Kentucky'!J33","v":0.83462883793237463}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+O29*J29","v":68213524.123217046}]
[]
[null,null,"DIVISOR"]
[8,null,"1 CP   (Note A)",null,null,null,null,null,null,{"$f":"MAX(PeakKW_DEOK)","v":5146000},null,null,null,null,"Line 8 supported with monthly CP and associated net energy."]
[9,null,"12 CP  (Note B)",null,null,null,null,null,null,{"$f":"DEO!J33+DEK!J33","v":4357833}]
[]
[10,null,"Reserved"]
[11,null,"Reserved"]
[12,null,"Reserved"]
[13,null,"Reserved"]
[14,null,"Reserved"]
[]
[15,null,"Annual Cost ($/kW/Yr) - 1 CP","(line 7 / line 8)",{"$f":"IF(J33>0,J29/J33,0)","v":15.882077793531325}]
[]
[16,null,"Annual Cost ($/kW/Yr) - 12 CP","(line 7 / line 9)",{"$f":"IF(J34>0,J29/J34,0)","v":18.754544363107122}]
[]
[17,null,"Network Rate ($/kW/Mo)","(line 15 / 12)",{"$f":"ROUND(E42/12,9)","v":1.3235064830000001}]
[]
["17a",null,"Point-To-Point Rate ($/kW/Mo)","(line 16 / 12)",{"$f":"ROUND($E$44/12,9)","v":1.5628786969999999}]
[]
[null,null,null,null,"Peak Rate",null,null,null,null,"Off-Peak Rate"]
[]
[18,null,"Point-To-Point Rate ($/kW/Wk)","(line 16 / 52; line 16 / 52)",{"$f":"ROUND($E$44/52,9)","v":0.36066431500000001}]
[]
[19,null,"Point-To-Point Rate ($/kW/Day)","(line 16 / 260; line 16 / 365)",{"$f":"ROUND($E$44/260,9)","v":7.2132863000000005E-2},"Capped at weekly rate",null,null,null,{"$f":"ROUND($E$44/365,9)","v":5.1382312999999999E-2}]
[]
[20,null,"Point-To-Point Rate ($/MWh)","(line 16 / 4,160; line 16 / 8,760 * 1000)",{"$f":"IF(ISERR(ROUND(($J$29/$J$34)/4160,4))=TRUE,0,ROUND(($J$29/$J$34)/4160,4))","v":4.4999999999999997E-3},"Capped at weekly and daily rate",null,null,null,{"$f":"IF(ISERR(ROUND(($J$29/$J$34)/8760*1000,4)=TRUE),0,ROUND(($J$29/$J$34)/8760*1000,4))","v":2.1408999999999998}]
[]
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 2 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"J7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"A8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
[{"$f":"$A$11","v":"DUKE ENERGY OHIO AND DUKE ENERGY KENTUCKY (DEOK)"}]
[]
[null,null,"(1)","(2)","(3)"," ",null,"(4)",null,"(5)"]
["Line",null,null,"Form No. 1",null,null,null,null,null,"Transmission"]
["No.",null,"RATE BASE:","Page, Line, Col.","Company Total",null,"Allocator",null,null,"(Col. 3 times Col. 4)"]
[]
[]
[null,null,"GROSS PLANT IN SERVICE"]
[1,null,"  Production","205.46.g",{"$f":"DEO!E75+DEK!E75","v":4272260362},null,"NA"," ",null," "]
[2,null,"  Transmission","207.58.g",{"$f":"DEO!E76+DEK!E76","v":709106552},null,"TP",{"$f":"J207","v":0.96469246802277464},null,{"$f":"H77*E77","v":684069749.74000001}]
[3,null,"  Distribution","207.75.g",{"$f":"DEO!E77+DEK!E77","v":2500428108},null,"NA"," ",null," "]
[4,null,"  General & Intangible","205.5.g & 207.99.g",{"$f":"DEO!E78+DEK!E78","v":256697727},null,"W/S",{"$f":"J225","v":3.3742195276499506E-2},null,{"$f":"H79*E79","v":8661544.8314675596}]
[5,null,"  Common","356.1",{"$f":"DEO!E79+DEK!E79","v":270374070},null,"CE",{"$f":"L229","v":2.7985075557551115E-2},null,{"$f":"H80*E80","v":7566438.7777526136}]
[6,null,"TOTAL GROSS PLANT (sum lines 1-5)",null,{"$f":"SUM(E76:E80)","v":8008866819},null,"GP=",{"$f":"IF(J81>0,J81/E81,0)","v":8.7440302002257594E-2},null,{"$f":"SUM(J76:J80)","v":700297733.34922016}]
[]
[null,null,"ACCUMULATED DEPRECIATION"]
[7,null,"  Production","219.20-24.c",{"$f":"DEO!E83+DEK!E83","v":1765405481},null,{"$f":"G76","v":"NA"}," ",null," "]
[8,null,"  Transmission","219.25.c",{"$f":"DEO!E84+DEK!E84","v":252686076},null,"TP",0.96469246802277464,null,{"$f":"H85*E85","v":243764354.29143041}]
[9,null,"  Distribution","219.26.c",{"$f":"DEO!E85+DEK!E85","v":828269105},null,"NA"," ",null," "]
[10,null,"  General & Intangible","219.28.c ",{"$f":"DEO!E86+DEK!E86","v":114530778},null,"W/S",3.3742195276499506E-2,null,{"$f":"H87*E87","v":3864519.8764454136}]
[11,null,"  Common","356.1",{"$f":"DEO!E87+DEK!E87","v":120931347},null,"CE",2.7985075557551115E-2,null,{"$f":"H88*E88","v":3384272.8830714324}]
[12,null,"TOTAL ACCUM. DEPRECIATION (sum lines 7-11)",null,{"$f":"SUM(E84:E88)","v":3081822787},null,null,null,null,{"$f":"SUM(J84:J88)","v":251013147.05094725}]
[null,null,null," "]
[null,null,"NET PLANT IN SERVICE"]
[13,null,"  Production"," (line 1 - line 7)",{"$f":"E76-E84","v":2506854881},null,null,null,null," "]
[14,null,"  Transmission"," (line 2 - line 8)",{"$f":"E77-E85","v":456420476},null,null,null,null,{"$f":"J77-J85","v":440305395.4485696}]
[15,null,"  Distribution"," (line 3 - line 9)",{"$f":"E78-E86","v":1672159003},null,null,null,null," "]
[16,null,"  General & Intangible"," (line 4 - line 10)",{"$f":"E79-E87","v":142166949},null,null,null,null,{"$f":"J79-J87","v":4797024.955022146}]
[17,null,"  Common"," (line 5 - line 11)",{"$f":"E80-E88","v":149442723},null,null,null,null,{"$f":"J80-J88","v":4182165.8946811813}]
[18,null,"TOTAL NET PLANT (sum lines 13-17)",null,{"$f":"SUM(E92:E96)","v":4927044032},null,"NP=",{"$f":"IF(J97>0,J97/E97,0)","v":9.1187451011250253E-2},null,{"$f":"SUM(J92:J96)","v":449284586.29827291}]
[]
[null,null,"ADJUSTMENTS TO RATE BASE     (Note F)"]
[19,null,"  Account No. 281 (enter negative)","273.8.k",{"$f":"DEO!E99+DEK!E99","v":-87010074},null,{"$f":"G84","v":"NA"},"zero",null,0]
[20,null,"  Account No. 282 (enter negative)","275.2.k",{"$f":"DEO!E100+DEK!E100","v":-1215631035},null,"NP",{"$f":"H97","v":9.1187451011250253E-2},null,{"$f":"E101*H101","v":-110850295.45181794}]
[21,null,"  Account No. 283 (enter negative)","277.9.k",{"$f":"DEO!E101+DEK!E101","v":-88083206},null,"NP",{"$f":"H101","v":9.1187451011250253E-2},null,{"$f":"E102*H102","v":-8032083.0320388647}]
[22,null,"  Account No. 190 ","234.8.c",{"$f":"DEO!E102+DEK!E102","v":132939268},null,{"$f":"G102","v":"NP"},{"$f":"H102","v":9.1187451011250253E-2},null,{"$f":"E103*H103","v":12122392.988221468}]
[23,null,"  Account No. 255 (enter negative)","267.8.h",{"$f":"DEO!E103+DEK!E103","v":0},null,"NP",{"$f":"H102","v":9.1187451011250253E-2},null,{"$f":"E104*H104","v":0}]
[24,null,"TOTAL ADJUSTMENTS  (sum lines 19 - 23)",null,{"$f":"SUM(E100:E104)","v":-1257785047},null,null,null,null,{"$f":"SUM(J100:J104)","v":-106759985.49563535}]
[]
[25,null,"LAND HELD FOR FUTURE USE   (Note G)","214.x.d  ",{"$f":"DEO!E106+DEK!E106","v":121217},null," ",1,null,{"$f":"H107*E107","v":121217}]
[]
[null,null,"WORKING CAPITAL    (Note H)"," "]
[26,null,"  CWC  ","calculated",{"$f":"DEO!E109+DEK!E109","v":20415851},null,null,null,null,{"$f":"J148/8","v":1766295.875}]
[27,null,"  Materials & Supplies     (Note G)","227.8.c & 277.16.c",{"$f":"DEO!E110+DEK!E110","v":9997460},null,"TE",{"$f":"J217","v":0.92625861440921542},null,{"$f":"H111*E111","v":9260233.4472115543}," "]
[28,null,"  Prepayments (Account 165)","111.57.c",{"$f":"DEO!E111+DEK!E111","v":35789576},null,"GP",{"$f":"H81","v":8.7440302002257594E-2},null,{"$f":"H112*E112","v":3129451.3339727502}]
[29,null,"TOTAL WORKING CAPITAL (sum lines 26 - 28)",null,{"$f":"E110+E111+E112","v":66202887},null,null,null,null,{"$f":"J110+J111+J112","v":14155980.656184305}]
[]
[30,null,"RATE BASE  (sum lines 18, 24, 25, & 29)",null,{"$f":"E113+E107+E105+E97","v":3735583089},null,null,null,null,{"$f":"J113+J107+J105+J97","v":356801798.45882189}]
[]
[]
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 3 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"J7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"A8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
[{"$f":"$A$11","v":"DUKE ENERGY OHIO AND DUKE ENERGY KENTUCKY (DEOK)"}]
[]
[null,null,"(1)","(2)","(3)"," ",null,"(4)",null,"(5)"]
["Line",null,null,"Form No. 1",null,null,null,null,null,"Transmission"]
["No.",null,null,"Page, Line, Col.","Company Total",null,"Allocator",null,null,"(Col. 3 times Col. 4)"]
[]
[null,null,"O&M"]
[1,null,"  Transmission ","321.112.b",{"$f":"DEO!E134+DEK!E134","v":35353827},null,"TE",{"$f":"J217","v":0.92625861440921542},null,{"$f":"ROUND(H135*E135,0)","v":32746787}]
["1a",null,"Less LSE Expenses included in Transmission O&M Accounts  (Note V)","321.88.b, 92.b; 322.121.b",{"$f":"DEO!E135+DEK!E135","v":15434390},null,null,1,null,{"$f":"ROUND(H136*E136,0)","v":15434390}]
["1b",null,"Less Midwest ISO Exit Fees included in Transmission O&M","(Note X)",{"$f":"DEO!E136+DEK!E136","v":0},null,"TE",{"$f":"J$217","v":0.92625861440921542},null,{"$f":"ROUND(H137*E137,0)","v":0}]
[2,null,"Less Account 565","321.96.b",{"$f":"DEO!E137+DEK!E137","v":8986849},null,"TE",{"$f":"J$217","v":0.92625861440921542},null,{"$f":"ROUND(H138*E138,0)","v":8324146}]
[3,null,"  A&G","323.197.b",{"$f":"DEO!E138+DEK!E138","v":153820763},null,"W/S",{"$f":"$J$225","v":3.3742195276499506E-2},null,5190250,null," "]
["3a",null,"Less Actual PBOP Expense","(Note E)",{"$f":"DEO!E139+DEK!E139","v":1773609},null,"W/S",3.3742195276499506E-2,null,59845]
["3b",null,"Plus Fixed PBOP Expense","(Note E)",{"$f":"DEO!E140+DEK!E140","v":2918402},null,"W/S",3.3742195276499506E-2,null,98473]
["3c",null,"Less PJM Integration Costs included in A&G","(Note Y)",{"$f":"DEO!E141+DEK!E141","v":0},null,"W/S",3.3742195276499506E-2,null,0]
[4,null,"Less FERC Annual Fees","350.14.b",{"$f":"DEO!E142+DEK!E142","v":0},null,"W/S",3.3742195276499506E-2,null,0]
[5,null,"Less EPRI & Reg. Comm. Exp. & Non-safety  Advertising    (Note I)",null,{"$f":"DEO!E143+DEK!E143","v":2571331},null,"W/S",3.3742195276499506E-2,null,86762]
["5a",null,"Plus Transmission Related Reg. Comm. Exp.   (Note I)",null,{"$f":"DEO!E144+DEK!E144","v":0},null,{"$f":"G135","v":"TE"},{"$f":"H135","v":0.92625861440921542},null,0]
[6,null,"  Common",{"$f":"D88","v":"356.1"},{"$f":"DEO!E145+DEK!E145","v":0},null,"CE",{"$f":"H88","v":2.7985075557551115E-2},null,0]
[7,null,"  Transmission Lease Payments",null,{"$f":"DEO!E146+DEK!E146","v":0},null," ",1,null,0]
[8,null,"TOTAL O&M   (sum lines 1, 2a, 3, 5a, 6, 7 less lines 1a, 2, 4, 5)",null,{"$f":"E135-E136-E137-E138+E139-E140+E141-E142-E143-E144+E145+E146+E147","v":163326813},null,null,null,null,{"$f":"J135-J136-J137-J138+J139-J140+J141-J142-J143-J144+J145+J146+J147","v":14130367}]
[]
[null,null,"DEPRECIATION EXPENSE"]
[9,null,"  Transmission ","336.7.b",{"$f":"DEO!E150+DEK!E150","v":12695227},null,"TP",{"$f":"J207","v":0.96469246802277464},null,{"$f":"ROUND(H151*E151,0)","v":12246990}]
[10,null,"  General ","336.10.b ",{"$f":"DEO!E151+DEK!E151","v":21259734},null,"W/S",{"$f":"$J$225","v":3.3742195276499506E-2},null,{"$f":"ROUND(H152*E152,0)","v":717350}]
[11,null,"  Common","336.11.b",{"$f":"DEO!E152+DEK!E152","v":13664730},null,"CE",{"$f":"H146","v":2.7985075557551115E-2},null,382409]
[12,null,"TOTAL DEPRECIATION (Sum lines 9 - 11)",null,{"$f":"SUM(E151:E153)","v":47619691},null,null,null,null,{"$f":"SUM(J151:J153)","v":13346749}]
[]
[" ",null,"TAXES OTHER THAN INCOME TAXES    (Note J)"]
[null,null,"  LABOR RELATED"]
[13,null,"Payroll","263.i",{"$f":"DEO!E157+DEK!E157","v":10977180},null,"W/S",{"$f":"$J$225","v":3.3742195276499506E-2},null,{"$f":"ROUND(H158*E158,0)","v":370394}]
[14,null,"Highway and vehicle",{"$f":"D158","v":"263.i"},{"$f":"DEO!E158+DEK!E158","v":19751},null,"W/S",{"$f":"$J$225","v":3.3742195276499506E-2},null,{"$f":"ROUND(H159*E159,0)","v":666}]
[15,null,"  PLANT RELATED"," "]
[16,null,"         Property","263.i",{"$f":"DEO!E160+DEK!E160","v":110139454},null,"GP",{"$f":"H81","v":8.7440302002257594E-2},null,{"$f":"ROUND(H161*E161,0)","v":9630627}]
[17,null,"         Gross Receipts","263.i",{"$f":"DEO!E161+DEK!E161","v":4505259},null,{"$f":"G100","v":"NA"},"zero",null,0]
[18,null,"         Other",{"$f":"D162","v":"263.i"},{"$f":"DEO!E162+DEK!E162","v":0},null,{"$f":"G161","v":"GP"},{"$f":"H161","v":8.7440302002257594E-2},null,{"$f":"ROUND(H163*E163,0)","v":0}]
[19,null,"         Payments in lieu of taxes",null,{"$f":"DEO!E163+DEK!E163","v":0},null,"GP",{"$f":"H161","v":8.7440302002257594E-2},null,0]
[20,null,"TOTAL OTHER TAXES  (sum lines 13 - 19)",null,{"$f":"E158+E159+E161+E162+E163+E164","v":125641644},null,null,null,null,{"$f":"J158+J159+J161+J162+J163+J164","v":10001687}]
[]
["  "]
[" ",null,"INCOME TAXES           (Note K)"]
[21,null,"     T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT * p)} =",null,{"$f":"IF(E304>0,1-(((1-E305)*(1-E304))/(1-E305*E304*E306)),0)","v":0.35182000000000002}]
[22,null,"     CIT=(T/1-T) * (1-(WCLTD/R)) =",null,{"$f":"IF(J249>0,(E169/(1-E169))*(1-J246/J249),0)","v":0.45371258432455336}]
[null,null,"       where WCLTD=(page 4, line 27) and R= (page 4, line 30)"]
[null,null,"       and FIT, SIT & p are as given in footnote K."]
[23,null,"      1 / (1 - T)  = (from line 21)",null,{"$f":"IF(E169>0,1/(1-E169),0)","v":1.542781326174828}]
[24,null,"Amortized Investment Tax Credit","266.8.f (enter negative)",{"$f":"DEO!E173+DEK!E173","v":-440384}]
[]
[25,null,"Income Tax Calculation (line 22 * line 28)",null,{"$f":"E170*E180","v":153895199.78172487},null,"NA",null,null,{"$f":"E170*J180","v":14699200.183050903},null," "]
[26,null,"ITC adjustment (line 23 * line 24)",null,{"$f":"E173*E174","v":-679416.21154617541},null,"NP",{"$f":"H97","v":9.1187451011250253E-2},null,{"$f":"H177*E177","v":-61954.232506616107}]
[27,null,"Total Income Taxes","(line 25 plus line 26)",{"$f":"E176+E177","v":153215783.57017869},null," "," ",null,{"$f":"J176+J177","v":14637245.950544287}]
[" "]
[28,null,"RETURN ",null,{"$f":"ROUND($J249*E115,0)","v":339190944},null,"NA",null,null,{"$f":"ROUND($J249*J115,0)","v":32397603}]
[null,null,"  [ Rate Base (page 2, line 30) * Rate of Return (page 4, line 30)]"]
[]
[29,null,"REV. REQUIREMENT  (sum lines 8, 12, 20, 27, 28)",null,{"$f":"E180+E178+E165+E154+E148","v":828994875.57017875},null,null,null,null,{"$f":"J180+J178+J165+J154+J148","v":84513651.950544283}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 4 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"J7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"A8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
[{"$f":"$A$11","v":"DUKE ENERGY OHIO AND DUKE ENERGY KENTUCKY (DEOK)"}]
["SUPPORTING CALCULATIONS AND NOTES"]
["Line"]
["No.",null,"TRANSMISSION PLANT INCLUDED IN ISO RATES"]
[]
[1,null,"Total transmission plant (page 2, line 2, column 3)",null,null,null,null,null,null,{"$f":"E77","v":709106552}]
[2,null,"Less transmission plant excluded from ISO rates   (Note M)",null,null,null,null,null,null,{"$f":"DEO!J202+DEK!J202","v":0}]
[3,null,"Less transmission plant included in OATT Ancillary Services    (Note N)",null,null,null,null,null,null,{"$f":"DEO!J203+DEK!J203","v":25036802.260000002}]
[4,null,"Transmission plant included in ISO Rates  (line 1 less lines 2 & 3)",null,null,null,null,null,null,{"$f":"J202-J203-J204","v":684069749.74000001}]
[]
[5,null,"Percentage of transmission plant included in ISO Rates (line 4 divided by line 1)",null,null,null,null,null,"TP=",{"$f":"IF(J202>0,J205/J202,0)","v":0.96469246802277464}]
[]
[null,null,"TRANSMISSION EXPENSES "]
[]
[6,null,"Total transmission expenses    (page 3, line 1, column 3)",null,null,null,null,null,null,{"$f":"E135","v":35353827}]
[7,null,"Less transmission expenses included in OATT Ancillary Services   (Note L)",null,null,null,null,null,null,{"$f":"DEO!J211+DEK!J211","v":1408515},null,null,null,"Acct 561.1 - 561.3, 561.BA included in Line 7?"]
[8,null,"Included transmission expenses (line 6 less line 7)",null,null,null,null,null,null,{"$f":"J211-J212","v":33945312},null,null,null,"Acct 561.BA for Schedule 24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Acct 561.1 - 561.3 available for Schedule 1"]
[9,null,"Percentage of transmission expenses after adjustment (line 8 divided by line 6)",null,null,null,null,null,null,{"$f":"IF(J211>0,J213/J211,0)","v":0.96015947580441574},null,null,null,"Revenue Credits for Sched 1 Acct 561.1 - 561.3"]
[10,null,"Percentage of transmission plant included in ISO Rates (line 5)",null,null,null,null,null,"TP",{"$f":"J207","v":0.96469246802277464},null,null,null,"transactions <1 yr"]
[11,null,"Percentage of transmission expenses included in ISO Rates (line 9 times line 10)",null,null,null,null,null,"TE=",{"$f":"J216*J215","v":0.92625861440921542},null,null,null,"non-firm"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"transactions w/ load not in divisor"]
[" ",null,"WAGES & SALARY ALLOCATOR   (W&S)",null,null,null,null,null,null,null,null,null,null,"total Revenue Credits"]
[" ",null,null,"Form 1 Reference","$","TP",null,"Allocation",null,null,null,null,null,"Net Schedule 1 Expenses (Acct 561.1 - 561.3 minus Credits)"]
[12,null,"  Production","354.20.b",{"$f":"DEO!E220+DEK!E220","v":63902666},0,null,{"$f":"E221*F221","v":0}]
[13,null,"  Transmission","354.21.b",{"$f":"DEO!E221+DEK!E221","v":4131237},{"$f":"J207","v":0.96469246802277464},null,{"$f":"E222*F222","v":3985373.2175170034}]
[14,null,"  Distribution","354.23.b",{"$f":"DEO!E222+DEK!E222","v":31295891},0,null,{"$f":"E223*F223","v":0},null,"W&S Allocator"]
[15,null,"  Other","354.24,25,26.b",{"$f":"DEO!E223+DEK!E223","v":18782652},0,null,{"$f":"E224*F224","v":0},null,"($ / Allocation)"]
[16,null,"  Total  (sum lines 12-15)",null,{"$f":"SUM(E221:E224)","v":118112446},null,null,{"$f":"SUM(H221:H224)","v":3985373.2175170034},"=",{"$f":"IF(H225>0,H225/E225,0)","v":3.3742195276499506E-2},"=","WS"]
[]
[null,null,"COMMON PLANT ALLOCATOR  (CE)         (Note O)",null,null,null,null,"% Electric"," ",{"$f":"J223","v":"W&S Allocator"}]
[null,null,null,null,"$",null,null,"(line 17 / line 20)",null,"(line 16)",null,"CE"]
[17,null,"  Electric","200.3.c",{"$f":"DEO!E228+DEK!E228","v":6894483114},null,null,{"$f":"IF(E232>0,E229/E232,0)","v":0.82937921875646115},"*",{"$f":"J225","v":3.3742195276499506E-2},"=",{"$f":"J229*H229","v":2.7985075557551115E-2}]
[18,null,"  Gas","201.3.d",{"$f":"DEO!E229+DEK!E229","v":1418340451}]
[19,null,"  Water","201.3.e",{"$f":"DEO!E230+DEK!E230","v":0},null,null," "]
[20,null,"  Total  (sum lines 17 - 19)",null,{"$f":"E229+E230+E231","v":8312823565}]
[]
[null,null,"RETURN (R)",null,null,null,null,null,null,"$"]
[21,null,null,"Long Term Interest (117, sum of 62.c through 67.c)",null,null,null,null,null,{"$f":"DEO!J234+DEK!J234","v":84296499}]
[]
[22,null,null,"Preferred Dividends (118.29c) (positive number)",null,null,null,null,null,{"$f":"DEO!J236+DEK!J236","v":0}]
[]
[null,null,"                                          Development of Common Stock:"]
[23,null,null,"Proprietary Capital (112.16.c)",null,null,null,null,null,{"$f":"DEO!J239+DEK!J239","v":3941509258}]
[24,null,null,"Less Preferred Stock (line 28) ",null,null,null,null,null,{"$f":"DEO!J240+DEK!J240","v":0}]
[25,null,null,"Less Account 216.1 (112.12.c)  (enter negative)",null,null,null,null,null,{"$f":"+DEO!J241+DEK!J241","v":-472780021}]
[26,null,null,"Common Stock (sum lines 23-25)",null,null,null,null,null,{"$f":"J240+J241+J242","v":3468729237}]
[]
[null,null,null,"(Note P)","$","%",null,"Cost",null,"Weighted"]
[27,null,"  Long Term Debt (112, sum of 18.c through 21.c)",null,{"$f":"DEO!E245+DEK!E245","v":2191842381},{"$f":"IF($E$249>0,E246/$E$249,0)","v":0.38721219850486133},null,{"$f":"IF(E246>0,J235/E246,0)","v":3.8459197490989659E-2},null,{"$f":"ROUND(H246*F246,4)","v":1.49E-2},"=WCLTD"]
[28,null,"  Preferred Stock  (112.3.c)",null,{"$f":"DEO!E246+DEK!E246","v":0},{"$f":"IF($E$249>0,E247/$E$249,0)","v":0},null,{"$f":"IF(E247>0,J237/E247,0)","v":0},null,{"$f":"ROUND(H247*F247,4)","v":0}]
[29,null,"  Common Stock  (line 26)",null,{"$f":"J243","v":3468729237},{"$f":"IF($E$249>0,E248/$E$249,0)","v":0.61278780149513867},null,{"$f":"ROE","v":0.12379999999999999},null,{"$f":"ROUND(H248*F248,4)","v":7.5899999999999995E-2}]
[30,null,"Total  (sum lines 27-29)",null,{"$f":"E248+E247+E246","v":5660571618}," ",null,null,null,{"$f":"SUM(J246:J248)","v":9.0799999999999992E-2},"=R"]
[]
[]
[null,null,"REVENUE CREDITS"]
[null,null,null,null,null,null,null,null,null,"Load"]
[null,null,"ACCOUNT 447 (SALES FOR RESALE)    (Note Q)",null,"(310-311)",null,null," "]
[31,null,"  a. Bundled Non-RQ Sales for Resale (311.x.h)",null,null,null,null,null,null,{"$f":"DEO!J254+DEK!J254","v":0}]
[32,null,"  b. Bundled Sales for Resale included in Divisor on page 1",null,null,null,null,null,null,{"$f":"DEO!J255+DEK!J255","v":0}]
[33,null,"  Total of (a)-(b)",null,null,null,null,null,null,{"$f":"J255-J256","v":0}]
[null,null," ",null,null,null,null,null,null," "]
[34,null,"ACCOUNT 454 (RENT FROM ELECTRIC PROPERTY)      (Note R)",null,null,null,null,null,null,{"$f":"DEO!J258+DEK!J258","v":181444}]
[]
[35,null,"ACCOUNT 456.1 (OTHER ELECTRIC REVENUES)        (Note U)",null,"(330.x.n)",null,null,null,null,{"$f":"DEO!J260+DEK!J260","v":1007758}]
[]
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 5 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"$J$7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"$A$8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
[{"$f":"$A$11","v":"DUKE ENERGY OHIO AND DUKE ENERGY KENTUCKY (DEOK)"}]
[]
[null,null,"General Note:  References to pages in this formulary rate are indicated as:  (page#, line#, col.#)"]
["Note",null,"                          References to data from FERC Form 1 are indicated as:   #.y.x  (page, line, column)"]
["Letter"]
["A",null,"DEOK 1 CP is Duke Energy Ohio (\"DEO\") Monthly Firm Transmission System Peak Load as reported on page 400, column b of Form 1 at the time of DEO's annual peak,  "]
[null,null,"plus load served by Duke Energy Kentucky at Longbranch. For years ending 12/31/2010 and 12/31/2011, this sum will be reduced by the amount of distribution load served by "]
[null,null,"East Kentucky Power Cooperative via Duke Kentucky’s Hebron substation. Excludes demands from grandfathered interzonal transactions and demands from service provided by ISO at a discount."]
["B",null,"DEOK 12 CP is DEO Monthly Firm Transmission System Peak Load as reported on page 400, column b of Form 1 at the time of DEO's monthly peaks, plus load served by"]
[null,null,"Duke Kentucky at Longbranch.  For years ending 12/31/2010 and 12/31/2011, this sum will be reduced by the amount of distribution load served by East Kentucky Power "]
[null,null,"Cooperative via Duke Kentucky’s Hebron substation. Excludes demands from grandfathered interzonal transactions and demands from service provided by ISO at a discount."]
["C",null,"Reserved"]
["D",null,"Reserved"]
["E",null,"This deduction is to remove expenses recorded by DEOK for Postretirement Benefits Other than Pensions (PBOP). PBOP expense is set forth in line 3b and "]
[null,null,"is fixed until changed as the result of a filing at FERC.  The fixed amount of PBOP for DEO is $2,342,494 and for Duke Energy Kentucky (\"DEK\") is $575,908."]
["F",null,"The balances in Accounts 190, 281, 282 and 283, as adjusted by any amounts in contra accounts identified as regulatory assets or liabilities related to FASB 106 or 109."]
[null,null,"Balance of Account 255 is reduced by prior flow throughs and excluded if the utility chose to utilize amortization of tax credits against taxable income as discussed"]
[null,null,"in Note K.  Account 281 is not allocated."]
["G",null,"Identified in Form 1 as being only transmission related."]
["H",null,"Cash Working Capital assigned to transmission is one-eighth of O&M allocated to transmission at page 3, line 8, column 5."]
[null,null,"Prepayments are the electric related prepayments booked to Account No. 165 and reported on Page 111 line 57 in the Form 1."]
["I",null,"Line 5 - EPRI Annual Membership Dues listed in Form 1 at 353.f, all Regulatory Commission Expenses itemized at 351.h, and non-safety related advertising included "]
[null,null,"in Account 930.1.  Line 5a - Regulatory Commission Expenses directly related to transmission service, ISO filings, or transmission siting itemized at 351.h. "]
["J",null,"Includes only FICA, unemployment, highway, property, gross receipts, and other assessments charged in the current year.  Taxes related to income are excluded."]
[null,null,"Gross receipts taxes are not included in transmission revenue requirement in the Rate Formula Template, since they are recovered elsewhere."]
["K",null,"The currently effective income tax rate, where FIT is the Federal income tax rate; SIT is the State income tax rate, and p ="]
[null,null,"\"the percentage of federal income tax deductible for state income taxes\".  If the utility is taxed in more than one state it must attach a work paper showing the name "]
[null,null,"of each state and how the blended or composite SIT was developed.  Furthermore, a utility that elected to utilize amortization of tax credits"]
[null,null,"against taxable income, rather than book tax credits to Account No. 255 and reduce rate base, must reduce its income tax expense by "]
[null,null,"the amount of the Amortized Investment Tax Credit (Form 1, 266.8.f) multiplied by (1/1-T) (page 3, line 26)."]
[]
[" ",null,"         Inputs Required:","FIT =",{"$f":"INPUT!E85","v":0.35}]
[null,null,null,"SIT=",{"$f":"'P3 Statetax'!D17","v":2.8E-3},"  (State Income Tax Rate or Composite SIT)"]
[null,null,null,"p =",0,"  (percent of federal income tax deductible for state purposes)"]
["L",null,"Removes dollar amount of transmission expenses included in the OATT ancillary services rates, including Account Nos. 561.1, 561.2, 561.3, and 561.BA."]
["M",null,"Removes transmission plant determined by Commission order to be state-jurisdictional according to the seven-factor test (until Form 1"]
[null,null,"balances are adjusted to reflect application of seven-factor test).  "]
["N",null,"Removes dollar amount of transmission plant included in the development of OATT ancillary services rates and generation"]
[null,null,"step-up facilities, which are deemed to be included in OATT ancillary services.  For these purposes, generation step-up"]
[null,null,"facilities are those facilities at a generator substation on which there is no through-flow when the generator is shut down."]
["O",null,"Enter dollar amounts."]
["P",null,"Debt cost rate = long-term interest (line 21) / long term debt (line 27).  Preferred cost rate = preferred dividends (line 22) / preferred outstanding (line 28)."]
[null,null,"ROE will be supported in the original filing and no change in ROE may be made absent a filing with FERC.  Capitalization adjusted to exclude impacts of purchase accounting."]
["Q",null,"Line 33 must equal zero since all short-term power sales must be unbundled and the transmission component reflected in Account"]
[null,null,"No. 456.1 and all other uses are to be included in the divisor."]
["R",null,"Includes income related only to transmission facilities, such as pole attachments, rentals and special use."]
["S",null,"Reserved"]
["T",null,"The revenues credited on page 1 lines 2-5c shall include only the amounts received directly (in the case of grandfathered agreements)"]
[null,null,"or from the ISO (for service under this tariff) reflecting the Transmission Owner's integrated transmission facilities.  They do not include"]
[null,null,"revenues associated with FERC annual charges, gross receipts taxes, ancillary services, or facilities not included in this template (e.g., direct"]
[null,null,"assignment facilities and GSUs) which are not recovered under this Rate Formula Template. "]
[]
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 6 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"$J$7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"$A$8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
[{"$f":"$A$11","v":"DUKE ENERGY OHIO AND DUKE ENERGY KENTUCKY (DEOK)"}]
[]
[null,null,"General Note:  References to pages in this formulary rate are indicated as:  (page#, line#, col.#)"]
["Note",null,"                          References to data from FERC Form 1 are indicated as:   #.y.x  (page, line, column)"]
["Letter"]
["U",null,"On Line 35, enter revenues from RTO settlements that are associated with NITS and firm Point-to-Point Service for which the load is not included in the divisor to derive Duke Energy Ohio's "]
[null,null,"and Duke Energy Kentucky's zonal rates.  Exclude non-firm Point-to-Point revenues, revenues related to MTEP and RTEP projects, revenues from grandfathered interzonal "]
[null,null,"transactions and revenues from service provided by ISO at a discount."]
["V",null,"Account Nos. 561.4, 561.8 and 575.7 consist of RTO expenses billed to load-serving entities and are not included in Transmission Owner revenue requirements."]
["W",null,"Reserved"]
["X",null,"Midwest ISO Exit Fees include (1) the charge that DEOK paid to the Midwest ISO pursuant to the Settlement Agreement filed on July 29, 2011 in Docket No. ER11-2059 and (2) the exit "]
[null,null,"fees that DEOK paid to the Midwest ISO pursuant to the Exit Fee Agreement filed on October 5, 2011 in Docket No. ER12-33."]
["Y",null,"PJM Integration Costs are the fees that PJM assessed DEOK for the costs that PJM incurred in connection with DEOK's move into PJM."]
["Z",null,"This amount reflects corrections to the prior year rate calculation, plus accumulated interest, and is included here in accordance with the formula rate protocols.  "]
[null,null,"It is shown on a combined basis, and not separately entered on the DEO and DEK tabs."]

{"sheet":"DEO","index":3,"n_rows":349,"n_cols":15,"rows_kept":349,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 1 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"'DE Ohio & Kentucky'!J7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"'DE Ohio & Kentucky'!A8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
["DUKE ENERGY OHIO"]
[]
["Line",null,null,null,null,null,null,null,null,"Allocated"]
["No.",null,null,null,null,null,null,null,null,"Amount"]
[1,null,"GROSS REVENUE REQUIREMENT    (page 3, line 29)",null,null,null,null,null,null,{"$f":"J182","v":81752520.138216302}]
[]
[]
[" ",null,"REVENUE CREDITS   (Note T)",null,"Total",null,"Allocator"]
[2,null,"Account No. 454",{"$f":"'DE Ohio & Kentucky'!D19","v":"(page 4, line 34)"},{"$f":"J258","v":163190},null,"TP",{"$f":"J$206","v":0.97961150249320794},null,{"$f":"H19*E19","v":159862.8010918666}]
[3,null,"Account No. 456.1",{"$f":"'DE Ohio & Kentucky'!D20","v":"(page 4, line 35)"},{"$f":"J260","v":939109},null,{"$f":"G$19","v":"TP"},0.97961150249320794,null,{"$f":"H20*E20","v":919961.97849489399}]
["4a",null,"Revenues from Grandfathered Interzonal Transactions",null,0,null,{"$f":"G$19","v":"TP"},0.97961150249320794,null,{"$f":"H21*E21","v":0},null,null,null,"Line 4 supported by schedules."]
["4b",null,"Revenues from service provided by ISO at a discount",null,0,null,"TP",0.97961150249320794,null,{"$f":"H22*E22","v":0},null,null,null,"Line 5 supported by schedules."]
["5a",null,"Legacy MTEP Credit (Appendix C, page 2, line 3, col. 12)",null,{"$f":"'Appx C - DEO(MTEP)'!X88","v":2702345.959139552},null,null,1,null,2702345.959139552]
["5b",null,"Firm PTP Revenue Credit Adjustment (Appendix E, line 10, col. 3)",null,{"$f":"'Appx E'!G36","v":-1025212.2446619992},null,null,1,null,{"$f":"H24*E24","v":-1025212.2446619992}]
[6,null,"TOTAL REVENUE CREDITS  (sum lines 2-5b)",null," ",null,null,null,null,{"$f":"SUM(J19:J24)","v":2756958.4940643134}]
[null,null,null,null," "]
[]
[7,null,"NET REVENUE REQUIREMENT",{"$f":"'DE Ohio & Kentucky'!D29","v":"(line 1 minus line 6)"}," ",null,null,null,null,{"$f":"J15-J25","v":78995561.644151986}]
[]
[]
[null,null,"DIVISOR"]
[8,null,"1 CP   (Note A)",null,null,null,null,null,null,{"$f":"MAX(PeakKW_DEO)","v":4295000},null,null,null,"Line 8 supported with monthly CP and associated net energy."]
[9,null,"12 CP  (Note B)",null,null,null,null,null,null,{"$f":"'Partner KW'!O18","v":3638833}]
[]
[10,null,"Reserved"]
[11,null,"Reserved"]
[12,null,"Reserved"]
[13,null,"Reserved"]
[14,null,"Reserved"]
[]
[15,null,"Annual Cost ($/kW/Yr) - 1 CP",{"$f":"'DE Ohio & Kentucky'!D42","v":"(line 7 / line 8)"},{"$f":"IF(J32>0,J28/J32,9)","v":18.392447414237949}]
[]
[16,null,"Annual Cost ($/kW/Yr) - 12 CP",{"$f":"'DE Ohio & Kentucky'!D44","v":"(line 7 / line 9)"},{"$f":"IF(J33>0,J28/J33,9)","v":21.709037387577826}]
[]
[17,null,"Network Rate ($/kW/Mo)",{"$f":"'DE Ohio & Kentucky'!D46","v":"(line 15 / 12)"},{"$f":"ROUND(E41/12,9)","v":1.532703951}]
[]
["17a",null,"Point-To-Point Rate ($/kW/Mo)",{"$f":"'DE Ohio & Kentucky'!D48","v":"(line 16 / 12)"},{"$f":"ROUND($E$43/12,9)","v":1.809086449}]
[]
[null,null,null,null,"Peak Rate",null,null,null,null,"Off-Peak Rate"]
[]
[18,null,"Point-To-Point Rate ($/kW/Wk)",{"$f":"'DE Ohio & Kentucky'!D52","v":"(line 16 / 52; line 16 / 52)"},{"$f":"ROUND($E$43/52,9)","v":0.41748148800000001}]
[]
[19,null,"Point-To-Point Rate ($/kW/Day)",{"$f":"'DE Ohio & Kentucky'!D54","v":"(line 16 / 260; line 16 / 365)"},{"$f":"ROUND($E$43/260,9)","v":8.3496297999999997E-2},"Capped at weekly rate",null,null,null,{"$f":"ROUND($E$43/365,9)","v":5.9476815000000002E-2}]
[]
[20,null,"Point-To-Point Rate ($/MWh)",{"$f":"'DE Ohio & Kentucky'!D56","v":"(line 16 / 4,160; line 16 / 8,760 * 1000)"},{"$f":"ROUND(($J$28/$J$33)/4160,4)","v":5.1999999999999998E-3},"Capped at weekly and daily rate",null,null,null,{"$f":"ROUND(($J$28/$J$33)/8760*1000,4)","v":2.4782000000000002}]
[]
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 2 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"J7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"A8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
["DUKE ENERGY OHIO"]
[]
[null,null,"(1)","(2)","(3)"," ",null,"(4)",null,"(5)"]
["Line",null,null,"Form No. 1",null,null,null,null,null,"Transmission"]
["No.",null,"RATE BASE:","Page, Line, Col.","Company Total",null,"Allocator",null,null,"(Col. 3 times Col. 4)"]
[]
[]
[null,null,"GROSS PLANT IN SERVICE"]
[1,null,"  Production",{"$f":"'DE Ohio & Kentucky'!D76","v":"205.46.g"},{"$f":"INPUT!C9","v":3465019849},null,"NA"," ",null," "]
[2,null,"  Transmission",{"$f":"'DE Ohio & Kentucky'!D77","v":"207.58.g"},{"$f":"INPUT!C10","v":665074281},null,"TP",{"$f":"J206","v":0.97961150249320794},null,{"$f":"ROUND(H76*E76,0)","v":651514416}]
[3,null,"  Distribution",{"$f":"'DE Ohio & Kentucky'!D78","v":"207.75.g"},{"$f":"INPUT!C11","v":2118397113},null,"NA"," ",null," "]
[4,null,"  General & Intangible",{"$f":"'DE Ohio & Kentucky'!D79","v":"205.5.g & 207.99.g"},{"$f":"INPUT!C12","v":245447036},null,"W/S",{"$f":"J224","v":3.4784784114387755E-2},null,{"$f":"ROUND(H78*E78,0)","v":8537822}]
[5,null,"  Common",{"$f":"'DE Ohio & Kentucky'!D80","v":"356.1"},{"$f":"INPUT!C13","v":239971862},null,"CE",{"$f":"L228","v":2.9276595922762567E-2},null,7025559]
[6,null,"TOTAL GROSS PLANT (sum lines 1-5)",null,{"$f":"SUM(E75:E79)","v":6733910141},null,"GP=",{"$f":"IF(J80>0,J80/E80,0)","v":9.9062473812716711E-2},null,{"$f":"SUM(J75:J79)","v":667077797}]
[]
[null,null,"ACCUMULATED DEPRECIATION"]
[7,null,"  Production",{"$f":"'DE Ohio & Kentucky'!D84","v":"219.20-24.c"},{"$f":"INPUT!C17","v":1303134293},null,{"$f":"G75","v":"NA"}," ",null," "]
[8,null,"  Transmission",{"$f":"'DE Ohio & Kentucky'!D85","v":"219.25.c"},{"$f":"INPUT!C18","v":234993182},null,"TP",0.97961150249320794,null,{"$f":"ROUND(H84*E84,0)","v":230202024}]
[9,null,"  Distribution",{"$f":"'DE Ohio & Kentucky'!D86","v":"219.26.c"},{"$f":"INPUT!C19","v":681054969},null,"NA"," ",null," "]
[10,null,"  General & Intangible",{"$f":"'DE Ohio & Kentucky'!D87","v":"219.28.c "},{"$f":"INPUT!C20","v":108521565},null,"W/S",3.4784784114387755E-2,null,{"$f":"ROUND(H86*E86,0)","v":3774899}]
[11,null,"  Common",{"$f":"'DE Ohio & Kentucky'!D88","v":"356.1"},{"$f":"INPUT!C21","v":97689983},null,"CE",2.9276595922762567E-2,null,2860030]
[12,null,"TOTAL ACCUM. DEPRECIATION (sum lines 7-11)",null,{"$f":"SUM(E83:E87)","v":2425393992},null,null,null,null,{"$f":"SUM(J83:J87)","v":236836953}]
[null,null,null," "]
[null,null,"NET PLANT IN SERVICE"]
[13,null,"  Production",{"$f":"'DE Ohio & Kentucky'!D92","v":" (line 1 - line 7)"},{"$f":"E75-E83","v":2161885556},null,null,null,null," "]
[14,null,"  Transmission",{"$f":"'DE Ohio & Kentucky'!D93","v":" (line 2 - line 8)"},{"$f":"E76-E84","v":430081099},null,null,null,null,{"$f":"J76-J84","v":421312392}]
[15,null,"  Distribution",{"$f":"'DE Ohio & Kentucky'!D94","v":" (line 3 - line 9)"},{"$f":"E77-E85","v":1437342144},null,null,null,null," "]
[16,null,"  General & Intangible",{"$f":"'DE Ohio & Kentucky'!D95","v":" (line 4 - line 10)"},{"$f":"E78-E86","v":136925471},null,null,null,null,{"$f":"J78-J86","v":4762923}]
[17,null,"  Common",{"$f":"'DE Ohio & Kentucky'!D96","v":" (line 5 - line 11)"},{"$f":"E79-E87","v":142281879},null,null,null,null,{"$f":"J79-J87","v":4165529}]
[18,null,"TOTAL NET PLANT (sum lines 13-17)",null,{"$f":"SUM(E91:E95)","v":4308516149},null,"NP=",{"$f":"IF(J96>0,J96/E96,0)","v":9.9858241009461751E-2},null,{"$f":"SUM(J91:J95)","v":430240844}]
[]
[null,null,"ADJUSTMENTS TO RATE BASE     (Note F)"]
[19,null,"  Account No. 281 (enter negative)",{"$f":"'DE Ohio & Kentucky'!D100","v":"273.8.k"},{"$f":"INPUT!C33","v":-86615578},null,{"$f":"G83","v":"NA"},"zero",null,0]
[20,"   ","  Account No. 282 (enter negative)",{"$f":"'DE Ohio & Kentucky'!D101","v":"275.2.k"},{"$f":"INPUT!C34","v":-1035945559},null,"NP",{"$f":"H96","v":9.9858241009461751E-2},null,{"$f":"ROUND(H100*E100,0)","v":-103447701}]
[21,null,"  Account No. 283 (enter negative)",{"$f":"'DE Ohio & Kentucky'!D102","v":"277.9.k"},{"$f":"INPUT!C35","v":-92278087},null,"NP",{"$f":"H100","v":9.9858241009461751E-2},null,{"$f":"ROUND(H101*E101,0)","v":-9214727}]
[22,null,"  Account No. 190 ",{"$f":"'DE Ohio & Kentucky'!D103","v":"234.8.c"},{"$f":"INPUT!C36","v":139113973},null,{"$f":"G101","v":"NP"},{"$f":"H101","v":9.9858241009461751E-2},null,13891677]
[23,null,"  Account No. 255 (enter negative)",{"$f":"'DE Ohio & Kentucky'!D104","v":"267.8.h"},{"$f":"INPUT!C37","v":0},null,"NP",{"$f":"H101","v":9.9858241009461751E-2},null,0]
[24,null,"TOTAL ADJUSTMENTS  (sum lines 19 - 23)",null,{"$f":"SUM(E99:E103)","v":-1075725251},null,null,null,null,{"$f":"SUM(J99:J103)","v":-98770751}]
[]
[25,null,"LAND HELD FOR FUTURE USE   (Note G)",{"$f":"'DE Ohio & Kentucky'!D107","v":"214.x.d  "},{"$f":"INPUT!C40","v":121217},null," ",1,null,{"$f":"ROUND(H106*E106,0)","v":121217}]
[]
[null,null,"WORKING CAPITAL    (Note H)"," "]
[26,null,"  CWC  ",{"$f":"'DE Ohio & Kentucky'!D110","v":"calculated"},{"$f":"ROUND(E147/8,0)","v":17659057},null,null,null,null,{"$f":"ROUND(J147/8,0)","v":1580799}]
[27,null,"  Materials & Supplies     (Note G)",{"$f":"'DE Ohio & Kentucky'!D111","v":"227.8.c & 277.16.c"},{"$f":"INPUT!C44","v":9966887},null,"TE",{"$f":"J216","v":0.93248592470403757},null,{"$f":"ROUND(H110*E110,0)","v":9293982}," "]
[28,null,"  Prepayments (Account 165)",{"$f":"'DE Ohio & Kentucky'!D112","v":"111.57.c"},{"$f":"INPUT!C45","v":34113864},null,"GP",{"$f":"H80","v":9.9062473812716711E-2},null,{"$f":"ROUND(H111*E111,0)","v":3379404}]
[29,null,"TOTAL WORKING CAPITAL (sum lines 26 - 28)",null,{"$f":"E109+E110+E111","v":61739808},null,null,null,null,{"$f":"J109+J110+J111","v":14254185}]
[]
[30,null,"RATE BASE  (sum lines 18, 24, 25, & 29)",null,{"$f":"E112+E106+E104+E96","v":3294651923},null,null,null,null,{"$f":"J112+J106+J104+J96","v":345845495}]
[]
[]
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 3 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"J7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"A8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
["DUKE ENERGY OHIO"]
[]
[null,null,"(1)","(2)","(3)"," ",null,"(4)",null,"(5)"]
["Line",null,null,"Form No. 1",null,null,null,null,null,"Transmission"]
["No.",null,null,"Page, Line, Col.","Company Total",null,"Allocator",null,null,"(Col. 3 times Col. 4)"]
[]
[null,null,"O&M"]
[1,null,"  Transmission ",{"$f":"'DE Ohio & Kentucky'!D135","v":"321.112.b"},{"$f":"INPUT!C51","v":25124061},null,"TE",{"$f":"J216","v":0.93248592470403757},null,{"$f":"ROUND(H134*E134,0)","v":23427833},null,null,null," "]
["1a",null,"Less LSE Expenses included in Transmission O&M Accounts  (Note V)",{"$f":"'DE Ohio & Kentucky'!D136","v":"321.88.b, 92.b; 322.121.b"},{"$f":"INPUT!C52","v":15316689},null,null,1,null,{"$f":"ROUND(H135*E135,0)","v":15316689}]
["1b",null,"Less Midwest ISO Exit Fees included in Transmission O&M",{"$f":"'DE Ohio & Kentucky'!D137","v":"(Note X)"},{"$f":"INPUT!C53","v":0},null,"TE",{"$f":"J$216","v":0.93248592470403757},null,{"$f":"ROUND(H136*E136,0)","v":0}]
[2,null,"Less Account 565",{"$f":"'DE Ohio & Kentucky'!D138","v":"321.96.b"},{"$f":"INPUT!C54","v":42038},null,"TE",{"$f":"J$216","v":0.93248592470403757},null,{"$f":"ROUND(H137*E137,0)","v":39200}]
[3,null,"  A&G",{"$f":"'DE Ohio & Kentucky'!D139","v":"323.197.b"},{"$f":"'P3 Schedule 1 Charges acct 561'!C17","v":132266115},null,"W/S",{"$f":"$J$224","v":3.4784784114387755E-2},null,4600848,null," "]
["3a",null,"Less Actual PBOP Expense",{"$f":"'DE Ohio & Kentucky'!D140","v":"(Note E)"},{"$f":"INPUT!C56","v":1225300},null,"W/S",3.4784784114387755E-2,null,42622]
["3b",null,"Plus Fixed PBOP Expense",{"$f":"'DE Ohio & Kentucky'!D141","v":"(Note E)"},{"$f":"INPUT!C57","v":2342494},null,"W/S",3.4784784114387755E-2,null,81483]
["3c",null,"Less PJM Integration Costs included in A&G",{"$f":"'DE Ohio & Kentucky'!D142","v":"(Note Y)"},{"$f":"INPUT!C58","v":0},null,"W/S",3.4784784114387755E-2,null,0]
[4,null,"Less FERC Annual Fees","350.14.b",{"$f":"INPUT!C59","v":0},null,{"$f":"G138","v":"W/S"},3.4784784114387755E-2,null,0]
[5,null,"Less EPRI & Reg. Comm. Exp. & Non-safety  Advertising    (Note I)",null,{"$f":"INPUT!C60","v":1876185},null,{"$f":"G142","v":"W/S"},3.4784784114387755E-2,null,65263]
["5a",null,"Plus Transmission Related Reg. Comm. Exp.   (Note I)",null,{"$f":"INPUT!C61","v":0},null,{"$f":"G134","v":"TE"},{"$f":"H134","v":0.93248592470403757},null,0]
[6,null,"  Common",{"$f":"'DE Ohio & Kentucky'!D146","v":"356.1"},{"$f":"INPUT!C62","v":0},null,"CE",{"$f":"H87","v":2.9276595922762567E-2},null,0]
[7,null,"  Transmission Lease Payments",null,{"$f":"INPUT!C63","v":0},null," ",1,null,0]
[8,null,"TOTAL O&M   (sum lines 1, 2a, 3, 5a, 6, 7 less lines 1a, 2, 4, 5)",null,{"$f":"E134-E135-E136-E137+E138-E139+E140-E141-E142-E143+E144+E145+E146","v":141272458},null,null,null,null,{"$f":"J134-J135-J136-J137+J138-J139+J140-J141-J142-J143+J144+J145+J146","v":12646390}]
[]
[null,null,"DEPRECIATION EXPENSE"]
[9,null,"  Transmission ",{"$f":"'DE Ohio & Kentucky'!D151","v":"336.7.b"},{"$f":"INPUT!C67","v":11845312},null,"TP",{"$f":"J206","v":0.97961150249320794},null,{"$f":"ROUND(H150*E150,0)","v":11603804},null,null,null," "]
[10,null,"  General ",{"$f":"'DE Ohio & Kentucky'!D152","v":"336.10.b "},{"$f":"INPUT!C68","v":20133182},null,"W/S",{"$f":"$J$224","v":3.4784784114387755E-2},null,{"$f":"ROUND(H151*E151,0)","v":700328},null,null,null," "]
[11,null,"  Common",{"$f":"'DE Ohio & Kentucky'!D153","v":"336.11.b"},{"$f":"INPUT!C69","v":11646132},null,"CE",{"$f":"H145","v":2.9276595922762567E-2},null,340959,null,null,null," "]
[12,null,"TOTAL DEPRECIATION (Sum lines 9 - 11)",null,{"$f":"SUM(E150:E152)","v":43624626},null,null,null,null,{"$f":"SUM(J150:J152)","v":12645091}]
[]
[" ",null,"TAXES OTHER THAN INCOME TAXES    (Note J)"]
[null,null,"  LABOR RELATED"]
[13,null,"Payroll","263.i. 4, 5, 12",{"$f":"INPUT!C74","v":9022646},null,"W/S",{"$f":"$J$224","v":3.4784784114387755E-2},null,{"$f":"ROUND(H157*E157,0)","v":313851}]
[14,null,"Highway and vehicle","263.i. 6",{"$f":"INPUT!C75","v":16796},null,{"$f":"G157","v":"W/S"},{"$f":"$J$224","v":3.4784784114387755E-2},null,{"$f":"ROUND(H158*E158,0)","v":584}]
[15,null,"  PLANT RELATED"," "]
[16,null,"         Property","263.i. 14, 20",{"$f":"INPUT!C77","v":103346700},null,"GP",{"$f":"H80","v":9.9062473812716711E-2},null,{"$f":"ROUND(H160*E160,0)","v":10237780}]
[17,null,"         Gross Receipts","263.i. 22",{"$f":"INPUT!C78","v":4505259},null,{"$f":"G99","v":"NA"},"zero",null,0,null," "]
[18,null,"         Other","263.i",{"$f":"INPUT!C79","v":0},null,{"$f":"G160","v":"GP"},{"$f":"H160","v":9.9062473812716711E-2},null,{"$f":"ROUND(H162*E162,0)","v":0},null," "]
[19,null,"         Payments in lieu of taxes",null,{"$f":"INPUT!C80","v":0},null,"GP",{"$f":"H160","v":9.9062473812716711E-2},null,0]
[20,null,"TOTAL OTHER TAXES  (sum lines 13 - 19)",null,{"$f":"E157+E158+E160+E161+E162+E163","v":116891401},null,null,null,null,{"$f":"J157+J158+J160+J161+J162+J163","v":10552215}]
[]
["  "]
[" ",null,"INCOME TAXES           (Note K)",null,null,null,null,null,null,null,null,null,null," "]
[21,null,"     T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT * p)} =",null,{"$f":"IF(E303>0,1-(((1-E304)*(1-E303))/(1-E304*E303*E305)),0)","v":0.35}]
[22,null,"     CIT=(T/1-T) * (1-(WCLTD/R)) =",null,{"$f":"IF(J248>0,(E168/(1-E168))*(1-J245/J248),0)","v":0.4558935040862751}]
[null,null,"       where WCLTD=(page 4, line 27) and R= (page 4, line 30)"]
[null,null,"       and FIT, SIT & p are as given in footnote K."]
[23,null,"      1 / (1 - T)  = (from line 21)",null,{"$f":"IF(E168>0,1/(1-E168),0)","v":1.5384615384615383}]
[24,null,"Amortized Investment Tax Credit",{"$f":"'DE Ohio & Kentucky'!D174","v":"266.8.f (enter negative)"},{"$f":"INPUT!C90","v":-403726}]
[]
[25,null,"Income Tax Calculation (line 22 * line 28)",null,{"$f":"E169*E179","v":137133550.6218721},null,"NA",null,null,{"$f":"E169*J179","v":14395153.781615973},null," "]
[26,null,"ITC adjustment (line 23 * line 24)",null,{"$f":"E172*E173","v":-621116.92307692301},null,"NP",{"$f":"H96","v":9.9858241009461751E-2},null,{"$f":"H176*E176","v":-62023.643399670691}]
[27,null,"Total Income Taxes",{"$f":"'DE Ohio & Kentucky'!D178","v":"(line 25 plus line 26)"},{"$f":"E175+E176","v":136512433.69879517},null," "," ",null,{"$f":"J175+J176","v":14333130.138216302}]
[" "]
[28,null,"RETURN ",null,{"$f":"ROUND($J248*E114,0)","v":300801721},null,"NA",null,null,{"$f":"ROUND($J248*J114,0)","v":31575694},null,null,null," "]
[null,null,"  [ Rate Base (page 2, line 30) * Rate of Return (page 4, line 30)]"]
[]
[29,null,"REV. REQUIREMENT  (sum lines 8, 12, 20, 27, 28)",null,{"$f":"E179+E177+E164+E153+E147","v":739102639.6987952},null,null,null,null,{"$f":"J179+J177+J164+J153+J147","v":81752520.138216302}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 4 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"J7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"A8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
["DUKE ENERGY OHIO"]
["SUPPORTING CALCULATIONS AND NOTES"]
["Line"]
["No.",null,"TRANSMISSION PLANT INCLUDED IN ISO RATES"]
[]
[1,null,"Total transmission plant (page 2, line 2, column 3)",null,null,null,null,null,null,{"$f":"E76","v":665074281}]
[2,null,"Less transmission plant excluded from ISO rates  (Note M)",null,null,null,null,null,null,{"$f":"INPUT!C94","v":0},null,null,null,"Year End Bulk/Common Split"]
[3,null,"Less transmission plant included in OATT Ancillary Services  (Note N)",null,null,null,null,null,null,{"$f":"INPUT!C95","v":13559865.320000002}]
[4,null,"Transmission plant included in ISO Rates  (line 1 less lines 2 & 3)",null,null,null,null,null,null,{"$f":"J201-J202-J203","v":651514415.67999995}]
[]
[5,null,"Percentage of transmission plant included in ISO Rates (line 4 divided by line 1)",null,null,null,null,null,"TP=",{"$f":"IF(J201>0,J204/J201,0)","v":0.97961150249320794}]
[]
[null,null,"TRANSMISSION EXPENSES "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule 1A Recoverable Expenses"]
[6,null,"Total transmission expenses    (page 3, line 1, column 3)",null,null,null,null,null,null,{"$f":"E134","v":25124061}]
[7,null,"Less transmission expenses included in OATT Ancillary Services  (Note L)",null,null,null,null,null,null,{"$f":"'P3 Schedule 1 Charges acct 561'!C35","v":1208628},null,null,null,{"$f":"J211","v":1208628},"Acct 561.1 - 561.3, 561.BA included in Line 7?"]
[8,null,"Included transmission expenses (line 6 less line 7)",null,null,null,null,null,null,{"$f":"J210-J211","v":23915433},null,null,null,0,"Acct 561.BA for Schedule 24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N211-N212","v":1208628},"Acct 561.1 - 561.3 available for Schedule 1"]
[9,null,"Percentage of transmission expenses after adjustment (line 8 divided by line 6)",null,null,null,null,null,null,{"$f":"IF(J210>0,J212/J210,0)","v":0.95189360509831589},null,null,null,null,"Revenue Credits for Sched 1 Acct 561.1 - 561.3"]
[10,null,"Percentage of transmission plant included in ISO Rates (line 5)",null,null,null,null,null,"TP",{"$f":"J206","v":0.97961150249320794},null,null,null,0,"transactions <1 yr"]
[11,null,"Percentage of transmission expenses included in ISO Rates (line 9 times line 10)",null,null,null,null,null,"TE=",{"$f":"J215*J214","v":0.93248592470403757},null,null,null,0,"non-firm"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0,"transactions w/ load not in divisor"]
[" ",null,"WAGES & SALARY ALLOCATOR   (W&S)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N215:N217)","v":0},"total Revenue Credits"]
[" ",null,null,"Form 1 Reference","$","TP",null,"Allocation",null,null,null,null,null,{"$f":"N213-N218","v":1208628},"Net Schedule 1 Expenses (Acct 561.1 - 561.3 minus Credits)"]
[12,null,"  Production",{"$f":"'DE Ohio & Kentucky'!D221","v":"354.20.b"},{"$f":"INPUT!C104","v":52203923},0,null,{"$f":"E220*F220","v":0}]
[13,null,"  Transmission",{"$f":"'DE Ohio & Kentucky'!D222","v":"354.21.b"},{"$f":"INPUT!C105","v":3468725},{"$f":"J206","v":0.97961150249320794},null,{"$f":"E221*F221","v":3398002.9089857526}]
[14,null,"  Distribution",{"$f":"'DE Ohio & Kentucky'!D223","v":"354.23.b"},{"$f":"INPUT!C106","v":26712409},0,null,{"$f":"E222*F222","v":0},null,"W&S Allocator"]
[15,null,"  Other",{"$f":"'DE Ohio & Kentucky'!D224","v":"354.24,25,26.b"},{"$f":"INPUT!C107","v":15301417},0,null,{"$f":"E223*F223","v":0},null,"($ / Allocation)"]
[16,null,"  Total  (sum lines 12-15)",null,{"$f":"SUM(E220:E223)","v":97686474},null,null,{"$f":"SUM(H220:H223)","v":3398002.9089857526},"=",{"$f":"IF(H224>0,H224/E224,0)","v":3.4784784114387755E-2},"=","WS"]
[null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,"COMMON PLANT ALLOCATOR  (CE)                   (Note O)",null,null,null,null,"% Electric"," ",{"$f":"J222","v":"W&S Allocator"}]
[null,null,null,null,"$",null,null,"(line 17 / line 20)",null,"(line 16)",null,"CE"]
[17,null,"  Electric",{"$f":"'DE Ohio & Kentucky'!D229","v":"200.3.c"},{"$f":"INPUT!C112","v":5787117909},null,null,{"$f":"IF(E231>0,E228/E231,0)","v":0.84164949325222693},"*",{"$f":"J224","v":3.4784784114387755E-2},"=",{"$f":"J228*H228","v":2.9276595922762567E-2}]
[18,null,"  Gas",{"$f":"'DE Ohio & Kentucky'!D230","v":"201.3.d"},{"$f":"INPUT!C113","v":1088806042}]
[19,null,"  Water",{"$f":"'DE Ohio & Kentucky'!D231","v":"201.3.e"},{"$f":"INPUT!C114","v":0},null,null," "]
[20,null,"  Total  (sum lines 17 - 19)",null,{"$f":"E228+E229+E230","v":6875923951}]
[]
[null,null,"RETURN (R)",null,null,null,null,null,null,"$"]
[21,null,null,{"$f":"'DE Ohio & Kentucky'!D235","v":"Long Term Interest (117, sum of 62.c through 67.c)"},null,null,null,null,null,{"$f":"INPUT!C118","v":69358977}]
[]
[22,null,null,{"$f":"'DE Ohio & Kentucky'!D237","v":"Preferred Dividends (118.29c) (positive number)"},null,null,null,null,null,{"$f":"INPUT!C120","v":0}]
[]
[null,null,"                                          Development of Common Stock:"]
[23,null,null,{"$f":"'DE Ohio & Kentucky'!D240","v":"Proprietary Capital (112.16.c)"},null,null,null,null,null,{"$f":"INPUT!C123","v":3563555144}]
[24,null,null,{"$f":"'DE Ohio & Kentucky'!D241","v":"Less Preferred Stock (line 28) "},null,null,null,null,null,{"$f":"INPUT!C124","v":0}]
[25,null,null,{"$f":"'DE Ohio & Kentucky'!D242","v":"Less Account 216.1 (112.12.c)  (enter negative)"},null,null,null,null,null,{"$f":"INPUT!C125","v":-472780021}]
[26,null,null,{"$f":"'DE Ohio & Kentucky'!D243","v":"Common Stock (sum lines 23-25)"},null,null,null,null,null,{"$f":"J239+J240+J241","v":3090775123}]
[]
[null,null,null,"(Note P)","$","%",null,"Cost",null,"Weighted"]
[27,null,"  Long Term Debt (112, sum of 18.c through 21.c)",null,{"$f":"INPUT!C129","v":1859270887},{"$f":"IF($E$248>0,E245/$E$248,0)","v":0.37560678895588689},null,{"$f":"IF(E245>0,J234/E245,0)","v":3.7304395763391521E-2},null,{"$f":"ROUND(H245*F245,4)","v":1.4E-2},"=WCLTD"]
[28,null,"  Preferred Stock  (112.3.c)",null,{"$f":"INPUT!C130","v":0},{"$f":"IF($E$248>0,E246/$E$248,0)","v":0},null,{"$f":"IF(E246>0,J236/E246,0)","v":0},null,{"$f":"ROUND(H246*F246,4)","v":0}]
[29,null,"  Common Stock  (line 26)",null,{"$f":"J242","v":3090775123},{"$f":"IF($E$248>0,E247/$E$248,0)","v":0.62439321104411305},null,{"$f":"ROE","v":0.12379999999999999},null,{"$f":"ROUND(H247*F247,4)","v":7.7299999999999994E-2}]
[30,null,"Total  (sum lines 27-29)",null,{"$f":"E247+E246+E245","v":4950046010}," ",null,null,null,{"$f":"SUM(J245:J247)","v":9.1299999999999992E-2},"=R"]
[]
[]
[null,null,"REVENUE CREDITS"]
[null,null,null,null,null,null,null,null,null,"Load"]
[null,null,"ACCOUNT 447 (SALES FOR RESALE)  (Note Q)",null,"(310-311)",null,null," "]
[31,null,"  a. Bundled Non-RQ Sales for Resale (311.x.h)",null,null,null,null,null,null,0]
[32,null,"  b. Bundled Sales for Resale included in Divisor on page 1",null,null,null,null,null,null,0]
[33,null,"  Total of (a)-(b)",null,null,null,null,null,null,{"$f":"J254-J255","v":0}]
[null,null," ",null,null,null,null,null,null," "]
[34,null,"ACCOUNT 454 (RENT FROM ELECTRIC PROPERTY)    (Note R)",null,null,null,null,null,null,{"$f":"ROUND('P4 Rev Cred Support'!C23,0)","v":163190},null,null,null,"Line 34 supported by notes in Form 1 or detailed Schedule"]
[]
[35,null,"ACCOUNT 456.1 (OTHER ELECTRIC REVENUES)        (Note U)",null,"(330.x.n)",null,null,null,null,{"$f":"'P4 Rev Cred Support'!C49","v":939109}]
[]
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 5 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"$J$7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"$A$8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
["DUKE ENERGY OHIO"]
[]
[null,null,"General Note:  References to pages in this formulary rate are indicated as:  (page#, line#, col.#)"]
["Note",null,"                           References to data from FERC Form 1 are indicated as:   #.y.x  (page, line, column)"]
["Letter"]
["A",null,"DEOK 1 CP is Duke Energy Ohio (\"DEO\") Monthly Firm Transmission System Peak Load as reported on page 400, column b of Form 1 at the time of DEO's annual peak,  "]
[null,null,"plus load served by Duke Energy Kentucky at Longbranch. For years ending 12/31/2010 and 12/31/2011, this sum will be reduced by the amount of distribution load served by "]
[null,null,"East Kentucky Power Cooperative via Duke Kentucky’s Hebron substation. (1)  Excludes demands from grandfathered interzonal transactions and demands from service provided by ISO at a discount."]
["B",null,"DEOK 12 CP is DEO Monthly Firm Transmission System Peak Load as reported on page 400, column b of Form 1 at the time of DEO's monthly peaks, plus load served by"]
[null,null,"Duke Kentucky at Longbranch.  For years ending 12/31/2010 and 12/31/2011, this sum will be reduced by the amount of distribution load served by East Kentucky Power "]
[null,null,"Cooperative via Duke Kentucky’s Hebron substation. (2) Excludes demands from grandfathered interzonal transactions and demands from service provided by ISO at a discount."]
["C",null,"Reserved"]
["D",null,"Reserved"]
["E",null,"This deduction is to remove expenses recorded by DEOK for Postretirement Benefits Other than Pensions (PBOP). PBOP expense is set forth in line 3b and "]
[null,null,"is fixed until changed as the result of a filing at FERC.  The fixed amount of PBOP for DEO is $2,342,494 and for Duke Energy Kentucky (\"DEK\") is $575,908."]
["F",null,"The balances in Accounts 190, 281, 282 and 283, as adjusted by any amounts in contra accounts identified as regulatory assets or liabilities related to FASB 106 or 109."]
[null,null,"Balance of Account 255 is reduced by prior flow throughs and excluded if the utility chose to utilize amortization of tax credits against taxable income as discussed"]
[null,null,"in Note K.  Account 281 is not allocated."]
["G",null,"Identified in Form 1 as being only transmission related."]
["H",null,"Cash Working Capital assigned to transmission is one-eighth of O&M allocated to transmission at page 3, line 8, column 5."]
[null,null,"Prepayments are the electric related prepayments booked to Account No. 165 and reported on Page 111 line 57 in the Form 1."]
["I",null,"Line 5 - EPRI Annual Membership Dues listed in Form 1 at 353.f, all Regulatory Commission Expenses itemized at 351.h, and non-safety related advertising included "]
[null,null,"in Account 930.1.  Line 5a - Regulatory Commission Expenses directly related to transmission service, ISO filings, or transmission siting itemized at 351.h. "]
["J",null,"Includes only FICA, unemployment, highway, property, gross receipts, and other assessments charged in the current year.  Taxes related to income are excluded."]
[null,null,"Gross receipts taxes are not included in transmission revenue requirement in the Rate Formula Template, since they are recovered elsewhere."]
["K",null,"The currently effective income tax rate, where FIT is the Federal income tax rate; SIT is the State income tax rate, and p ="]
[null,null,"\"the percentage of federal income tax deductible for state income taxes\".  If the utility is taxed in more than one state it must attach a work paper showing the name "]
[null,null,"of each state and how the blended or composite SIT was developed.  Furthermore, a utility that elected to utilize amortization of tax credits"]
[null,null,"against taxable income, rather than book tax credits to Account No. 255 and reduce rate base, must reduce its income tax expense by "]
[null,null,"the amount of the Amortized Investment Tax Credit (Form 1, 266.8.f) multiplied by (1/1-T) (page 3, line 26)."]
[]
[" ",null,"         Inputs Required:","FIT =",{"$f":"INPUT!C85","v":0.35}]
[null,null,null,"SIT=",{"$f":"INPUT!C86","v":0},"  (State Income Tax Rate or Composite SIT)",null,null,null,null,null,null,null,"SIT work papers if required"]
[null,null,null,"p =",0,"  (percent of federal income tax deductible for state purposes)"]
["L",null,"Removes dollar amount of transmission expenses included in the OATT ancillary services rates, including Account Nos. 561.1, 561.2, 561.3, and 561.BA."]
["M",null,"Removes dollar amount of transmission expenses included in the OATT ancillary services rates, including Account Nos. 561.1, 561.2, 561.3, and 561.BA."]
[null,null,"Removes transmission plant determined by Commission order to be state-jurisdictional according to the seven-factor test (until Form 1"]
[null,null,"balances are adjusted to reflect application of seven-factor test).  "]
["N",null,"Removes dollar amount of transmission plant included in the development of OATT ancillary services rates and generation"]
[null,null,"step-up facilities, which are deemed to be included in OATT ancillary services.  For these purposes, generation step-up"]
[null,null,"facilities are those facilities at a generator substation on which there is no through-flow when the generator is shut down."]
["O",null,"Enter dollar amounts."]
["P",null,"Debt cost rate = long-term interest (line 21) / long term debt (line 27).  Preferred cost rate = preferred dividends (line 22) / preferred outstanding (line 28)."]
[null,null,"ROE will be supported in the original filing and no change in ROE may be made absent a filing with FERC.  Capitalization adjusted to exclude impacts of purchase accounting."]
["Q",null,"Line 33 must equal zero since all short-term power sales must be unbundled and the transmission component reflected in Account"]
[null,null,"No. 456.1 and all other uses are to be included in the divisor."]
["R",null,"Includes income related only to transmission facilities, such as pole attachments, rentals and special use."]
["S",null,"Reserved"]
["T",null,"The revenues credited on page 1 lines 2-5c shall include only the amounts received directly (in the case of grandfathered agreements)"]
[null,null,"or from the ISO (for service under this tariff) reflecting the Transmission Owner's integrated transmission facilities.  They do not include"]
[null,null,"revenues associated with FERC annual charges, gross receipts taxes, ancillary services, or facilities not included in this template (e.g., direct"]
[null,null,"assignment facilities and GSUs) which are not recovered under this Rate Formula Template. "]
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 6 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"$J$7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"$A$8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
["DUKE ENERGY OHIO"]
[]
[null,null,"General Note:  References to pages in this formulary rate are indicated as:  (page#, line#, col.#)"]
["Note",null,"                           References to data from FERC Form 1 are indicated as:   #.y.x  (page, line, column)"]
["Letter"]
["U",null,"On Line 35, enter revenues from RTO settlements that are associated with NITS and firm Point-to-Point Service for which the load is not included in the divisor to derive Duke Energy Ohio's "]
[null,null,"and Duke Energy Kentucky's zonal rates.  Exclude non-firm Point-to-Point revenues, revenues related to MTEP and RTEP projects, revenues from grandfathered interzonal "]
[null,null,"transactions and revenues from service provided by ISO at a discount."]
["V",null,"Account Nos. 561.4, 561.8 and 575.7 consist of RTO expenses billed to load-serving entities and are not included in Transmission Owner revenue requirements."]
["W",null,"Reserved"]
["X",null,"Midwest ISO Exit Fees include (1) the charge that DEOK paid to the Midwest ISO pursuant to the Settlement Agreement filed on July 29, 2011 in Docket No. ER11-2059 and (2) the exit "]
[null,null,"fees that DEOK paid to the Midwest ISO pursuant to the Exit Fee Agreement filed on October 5, 2011 in Docket No. ER12-33."]
["Y",null,"PJM Integration Costs are the fees that PJM assessed DEOK for the costs that PJM incurred in connection with DEOK's move into PJM."]
[]
[null,null,"(1)  For the purpose of calculating the DEO annual peak, the DEK annual peak as reported on page 401, column d of Form 1, was subtracted from the DEO annual peak as reported on page 400."]
[null,null,"(2)  For the purpose of calculating the DEO monthly peak, the DEK monthly peak as reported on page 401, column d of Form 1, was subtracted from the DEO monthly peak as reported on page 400."]

{"sheet":"DEK","index":4,"n_rows":349,"n_cols":16,"rows_kept":349,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 1 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"'DE Ohio & Kentucky'!J7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"'DE Ohio & Kentucky'!A8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
["DUKE ENERGY KENTUCKY"]
[]
["Line",null,null,null,null,null,null,null,null,"Allocated"]
["No.",null,null,null,null,null,null,null,null,"Amount"]
[1,null,"GROSS REVENUE REQUIREMENT    (page 3, line 29)",null,null,null,null,null,null,{"$f":"J182","v":4055781.0691447379}]
[]
[]
[" ",null,"REVENUE CREDITS  (Note T)",null,"Total",null,"Allocator"]
[2,null,"Account No. 454",{"$f":"'DE Ohio & Kentucky'!D19","v":"(page 4, line 34)"},{"$f":"J258","v":18254},null,"TP",{"$f":"J$206","v":0.73935169185345906},null,{"$f":"H19*E19","v":13496.125783093041}]
[3,null,"Account No. 456.1",{"$f":"'DE Ohio & Kentucky'!D20","v":"(page 4, line 35)"},{"$f":"J260","v":68649},null,{"$f":"G$19","v":"TP"},0.73935169185345906,null,{"$f":"H20*E20","v":50755.754294048114}]
["4a",null,"Revenues from Grandfathered Interzonal Transactions",null,0,null,{"$f":"G$19","v":"TP"},0.73935169185345906,null,{"$f":"H21*E21","v":0},null,null,null,null,"Line 4 supported by schedules."]
["4b",null,"Revenues from service provided by ISO at a discount",null,0,null,"TP",0.73935169185345906,null,{"$f":"H22*E22","v":0},null,null,null,null,"Line 5 supported by schedules."]
["5a",null,"Legacy MTEP Credit (Appendix C, page 2, line 3, col. 12)",null,{"$f":"'Appx C - DEK(MTEP)'!X88","v":0},null,null,1,null,0]
["5b",null,"Firm PTP Revenue Credit Adjustment (Appendix E, line 10, col. 3)",null,0,null,null,1,null,{"$f":"H24*E24","v":0}]
[6,null,"TOTAL REVENUE CREDITS  (sum lines 2-5b)",null," ",null,null,null,null,{"$f":"SUM(J19:J24)","v":64251.880077141155}]
[null,null,null,null," "]
[]
[7,null,"NET REVENUE REQUIREMENT",{"$f":"'DE Ohio & Kentucky'!D29","v":"(line 1 minus line 6)"}," ",null,null,null,null,{"$f":"J15-J25","v":3991529.1890675966}]
[]
[]
[null,null,"DIVISOR"]
[8,null,"1 CP   (Note A)",null,null,null,null,null,null,{"$f":"MAX(PeakKW_DEK)","v":858000},null,null,null,null,"Line 8 supported with monthly CP and associated net energy."]
[9,null,"12 CP  (Note B)",null,null,null,null,null,null,{"$f":"'Partner KW'!O16","v":719000}]
[]
[10,null,"Reserved"]
[11,null,"Reserved"]
[12,null,"Reserved"]
[13,null,"Reserved"]
[14,null,"Reserved"]
[]
[15,null,"Annual Cost ($/kW/Yr) - 1 CP",{"$f":"'DE Ohio & Kentucky'!D42","v":"(line 7 / line 8)"},{"$f":"IF(J32>0,J28/J32,9)","v":4.6521319219902058}]
[]
[16,null,"Annual Cost ($/kW/Yr) - 12 CP",{"$f":"'DE Ohio & Kentucky'!D44","v":"(line 7 / line 9)"},{"$f":"IF(J33>0,J28/J33,9)","v":5.5515009583693971}]
[]
[17,null,"Network Rate ($/kW/Mo)",{"$f":"'DE Ohio & Kentucky'!D46","v":"(line 15 / 12)"},{"$f":"ROUND(E41/12,9)","v":0.38767765999999998}]
[]
["17a",null,"Point-To-Point Rate ($/kW/Mo)",{"$f":"'DE Ohio & Kentucky'!D48","v":"(line 16 / 12)"},{"$f":"ROUND($E$43/12,9)","v":0.46262508000000002}]
[]
[null,null,null,null,"Peak Rate",null,null,null,null,"Off-Peak Rate"]
[]
[18,null,"Point-To-Point Rate ($/kW/Wk)",{"$f":"'DE Ohio & Kentucky'!D52","v":"(line 16 / 52; line 16 / 52)"},{"$f":"ROUND($E$43/52,9)","v":0.10675963400000001}]
[]
[19,null,"Point-To-Point Rate ($/kW/Day)",{"$f":"'DE Ohio & Kentucky'!D54","v":"(line 16 / 260; line 16 / 365)"},{"$f":"ROUND($E$43/260,9)","v":2.1351927E-2},"Capped at weekly rate",null,null,null,{"$f":"ROUND($E$43/365,9)","v":1.5209591999999999E-2}]
[]
[20,null,"Point-To-Point Rate ($/MWh)",{"$f":"'DE Ohio & Kentucky'!D56","v":"(line 16 / 4,160; line 16 / 8,760 * 1000)"},{"$f":"ROUND(($J$28/$J$33)/4160,4)","v":1.2999999999999999E-3},"Capped at weekly and daily rate",null,null,null,{"$f":"ROUND(($J$28/$J$33)/8760*1000,4)","v":0.63370000000000004}]
[]
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 2 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"J7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"A8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
["DUKE ENERGY KENTUCKY"]
[]
[null,null,"(1)","(2)","(3)"," ",null,"(4)",null,"(5)"]
["Line",null,null,"Form No. 1",null,null,null,null,null,"Transmission"]
["No.",null,"RATE BASE","Page, Line, Col.","Company Total",null,"Allocator",null,null,"(Col. 3 times Col. 4)"]
[]
[]
[null,null,"GROSS PLANT IN SERVICE"]
[1,null,"  Production",{"$f":"'DE Ohio & Kentucky'!D76","v":"205.46.g"},{"$f":"INPUT!D9","v":807240513},null,"NA"," ",null," "]
[2,null,"  Transmission",{"$f":"'DE Ohio & Kentucky'!D77","v":"207.58.g"},{"$f":"INPUT!D10","v":44032271},null,"TP",{"$f":"J206","v":0.73935169185345906},null,{"$f":"ROUND(H76*E76,0)","v":32555334}]
[3,null,"  Distribution",{"$f":"'DE Ohio & Kentucky'!D78","v":"207.75.g"},{"$f":"INPUT!D11","v":382030995},null,"NA"," ",null," "]
[4,null,"  General & Intangible",{"$f":"'DE Ohio & Kentucky'!D79","v":"205.5.g & 207.99.g"},{"$f":"INPUT!D12","v":11250691},null,"W/S",{"$f":"J224","v":2.3980712794143596E-2},null,{"$f":"ROUND(H78*E78,0)","v":269800}]
[5,null,"  Common",{"$f":"'DE Ohio & Kentucky'!D80","v":"356.1"},{"$f":"INPUT!D13","v":30402208},null,"CE",{"$f":"L228","v":1.848104535668206E-2},null,561865]
[6,null,"TOTAL GROSS PLANT (sum lines 1-5)",null,{"$f":"SUM(E75:E79)","v":1274956678},null,"GP=",{"$f":"IF(J80>0,J80/E80,0)","v":2.6186771343771103E-2},null,{"$f":"SUM(J75:J79)","v":33386999}]
[]
[null,null,"ACCUMULATED DEPRECIATION"]
[7,null,"  Production",{"$f":"'DE Ohio & Kentucky'!D84","v":"219.20-24.c"},{"$f":"INPUT!D17","v":462271188},null,{"$f":"G75","v":"NA"}," ",null," "]
[8,null,"  Transmission",{"$f":"'DE Ohio & Kentucky'!D85","v":"219.25.c"},{"$f":"INPUT!D18","v":17692894},null,"TP",0.73935169185345906,null,{"$f":"ROUND(H84*E84,0)","v":13081271}]
[9,null,"  Distribution",{"$f":"'DE Ohio & Kentucky'!D86","v":"219.26.c"},{"$f":"INPUT!D19","v":147214136},null,"NA"," ",null," "]
[10,null,"  General & Intangible",{"$f":"'DE Ohio & Kentucky'!D87","v":"219.28.c "},{"$f":"INPUT!D20","v":6009213},null,"W/S",2.3980712794143596E-2,null,{"$f":"ROUND(H86*E86,0)","v":144105}]
[11,null,"  Common",{"$f":"'DE Ohio & Kentucky'!D88","v":"356.1"},{"$f":"INPUT!D21","v":23241364},null,"CE",1.848104535668206E-2,null,429525]
[12,null,"TOTAL ACCUM. DEPRECIATION (sum lines 7-11)",null,{"$f":"SUM(E83:E87)","v":656428795},null,null,null,null,{"$f":"SUM(J83:J87)","v":13654901}]
[null,null,null," "]
[null,null,"NET PLANT IN SERVICE"]
[13,null,"  Production",{"$f":"'DE Ohio & Kentucky'!D92","v":" (line 1 - line 7)"},{"$f":"E75-E83","v":344969325},null,null,null,null," "]
[14,null,"  Transmission",{"$f":"'DE Ohio & Kentucky'!D93","v":" (line 2 - line 8)"},{"$f":"E76-E84","v":26339377},null,null,null,null,{"$f":"J76-J84","v":19474063}]
[15,null,"  Distribution",{"$f":"'DE Ohio & Kentucky'!D94","v":" (line 3 - line 9)"},{"$f":"E77-E85","v":234816859},null,null,null,null," "]
[16,null,"  General & Intangible",{"$f":"'DE Ohio & Kentucky'!D95","v":" (line 4 - line 10)"},{"$f":"E78-E86","v":5241478},null,null,null,null,{"$f":"J78-J86","v":125695}]
[17,null,"  Common",{"$f":"'DE Ohio & Kentucky'!D96","v":" (line 5 - line 11)"},{"$f":"E79-E87","v":7160844},null,null,null,null,{"$f":"J79-J87","v":132340}]
[18,null,"TOTAL NET PLANT (sum lines 13-17)",null,{"$f":"SUM(E91:E95)","v":618527883},null,"NP=",{"$f":"IF(J96>0,J96/E96,0)","v":3.1901711373616443E-2},null,{"$f":"SUM(J91:J95)","v":19732098}]
[]
[null,null,"ADJUSTMENTS TO RATE BASE     (Note F)"]
[19,null,"  Account No. 281 (enter negative)",{"$f":"'DE Ohio & Kentucky'!D100","v":"273.8.k"},{"$f":"INPUT!D33","v":-394496},null,{"$f":"G83","v":"NA"},"zero",null,0]
[20,null,"  Account No. 282 (enter negative)",{"$f":"'DE Ohio & Kentucky'!D101","v":"275.2.k"},{"$f":"INPUT!D34","v":-179685476},null,"NP",{"$f":"H96","v":3.1901711373616443E-2},null,{"$f":"ROUND(H100*E100,0)","v":-5732274}]
[21,null,"  Account No. 283 (enter negative)",{"$f":"'DE Ohio & Kentucky'!D102","v":"277.9.k"},{"$f":"INPUT!D35","v":4194881},null,"NP",{"$f":"H100","v":3.1901711373616443E-2},null,{"$f":"ROUND(H101*E101,0)","v":133824}]
[22,null,"  Account No. 190 ",{"$f":"'DE Ohio & Kentucky'!D103","v":"234.8.c"},{"$f":"INPUT!D36","v":-6174705},null,{"$f":"G101","v":"NP"},{"$f":"H101","v":3.1901711373616443E-2},null,-196984]
[23,null,"  Account No. 255 (enter negative)",{"$f":"'DE Ohio & Kentucky'!D104","v":"267.8.h"},{"$f":"INPUT!D37","v":0},null,"NP",{"$f":"H101","v":3.1901711373616443E-2},null,0]
[24,null,"TOTAL ADJUSTMENTS  (sum lines 19 - 23)",null,{"$f":"SUM(E99:E103)","v":-182059796},null,null,null,null,{"$f":"SUM(J99:J103)","v":-5795434}]
[]
[25,null,"LAND HELD FOR FUTURE USE   (Note G)",{"$f":"'DE Ohio & Kentucky'!D107","v":"214.x.d  "},{"$f":"INPUT!D40","v":0},null," ",1,null,{"$f":"ROUND(H106*E106,0)","v":0}]
[]
[null,null,"WORKING CAPITAL    (Note H)"," "]
[26,null,"  CWC  ",{"$f":"'DE Ohio & Kentucky'!D110","v":"calculated"},{"$f":"ROUND(E147/8,0)","v":2756794},null,null,null,null,{"$f":"ROUND(J147/8,0)","v":164332}]
[27,null,"  Materials & Supplies     (Note G)",{"$f":"'DE Ohio & Kentucky'!D111","v":"227.8.c & 277.16.c"},{"$f":"INPUT!D44","v":30573},null,"TE",{"$f":"J216","v":0.72490494970613018},null,{"$f":"ROUND(H110*E110,0)","v":22163}," "]
[28,null,"  Prepayments (Account 165)",{"$f":"'DE Ohio & Kentucky'!D112","v":"111.57.c"},{"$f":"INPUT!D45","v":1675712},null,"GP",{"$f":"H80","v":2.6186771343771103E-2},null,{"$f":"ROUND(H111*E111,0)","v":43881}]
[29,null,"TOTAL WORKING CAPITAL (sum lines 26 - 28)",null,{"$f":"E109+E110+E111","v":4463079},null,null,null,null,{"$f":"J109+J110+J111","v":230376}]
[]
[30,null,"RATE BASE  (sum lines 18, 24, 25, & 29)",null,{"$f":"E112+E106+E104+E96","v":440931166},null,null,null,null,{"$f":"J112+J106+J104+J96","v":14167040}]
[]
[]
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 3 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"J7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"A8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
["DUKE ENERGY KENTUCKY"]
[]
[null,null,"(1)","(2)","(3)"," ",null,"(4)",null,"(5)"]
["Line",null,null,"Form No. 1",null,null,null,null,null,"Transmission"]
["No.",null,null,"Page, Line, Col.","Company Total",null,"Allocator",null,null,"(Col. 3 times Col. 4)"]
[]
[null,null,"O&M"]
[1,null,"  Transmission ",{"$f":"'DE Ohio & Kentucky'!D135","v":"321.112.b"},{"$f":"INPUT!D51","v":10229766},null,"TE",{"$f":"J216","v":0.72490494970613018},null,{"$f":"ROUND(H134*E134,0)","v":7415608},null,null,null,null," "]
["1a",null,"Less LSE Expenses included in Transmission O&M Accounts  (Note V)",{"$f":"'DE Ohio & Kentucky'!D136","v":"321.88.b, 92.b; 322.121.b"},{"$f":"INPUT!D52","v":117701},null,null,1,null,{"$f":"ROUND(H135*E135,0)","v":117701}]
["1b",null,"Less Midwest ISO Exit Fees included in Transmission O&M",{"$f":"'DE Ohio & Kentucky'!D137","v":"(Note X)"},{"$f":"INPUT!D53","v":0},null,"TE",{"$f":"J$216","v":0.72490494970613018},null,{"$f":"ROUND(H136*E136,0)","v":0}]
[2,null,"Less Account 565",{"$f":"'DE Ohio & Kentucky'!D138","v":"321.96.b"},{"$f":"INPUT!D54","v":8944811},null,"TE",{"$f":"J$216","v":0.72490494970613018},null,{"$f":"ROUND(H137*E137,0)","v":6484138}]
[3,null,"  A&G",{"$f":"'DE Ohio & Kentucky'!D139","v":"323.197.b"},{"$f":"'P3 Schedule 1 Charges acct 561'!D17","v":21554648},null,"W/S",{"$f":"$J$224","v":2.3980712794143596E-2},null,516896,null," "]
["3a",null,"Less Actual PBOP Expense",{"$f":"'DE Ohio & Kentucky'!D140","v":"(Note E)"},{"$f":"INPUT!D56","v":548309},null,"W/S",2.3980712794143596E-2,null,13149]
["3b",null,"Plus Fixed PBOP Expense",{"$f":"'DE Ohio & Kentucky'!D141","v":"(Note E)"},{"$f":"INPUT!D57","v":575908},null,"W/S",2.3980712794143596E-2,null,13811]
["3c",null,"Less PJM Integration Costs included in A&G",{"$f":"'DE Ohio & Kentucky'!D142","v":"(Note Y)"},{"$f":"INPUT!D58","v":0},null,"W/S",2.3980712794143596E-2,null,0]
[4,null,"Less FERC Annual Fees","350.14.b",{"$f":"INPUT!D59","v":0},null,"W/S",2.3980712794143596E-2,null,0]
[5,null,"Less EPRI & Reg. Comm. Exp. & Non-safety  Advertising    (Note I)",null,{"$f":"INPUT!D60","v":695146},null,"W/S",2.3980712794143596E-2,null,16670]
["5a",null,"Plus Transmission Related Reg. Comm. Exp.   (Note I)",null,{"$f":"INPUT!D61","v":0},null,{"$f":"G134","v":"TE"},{"$f":"H134","v":0.72490494970613018},null,0]
[6,null,"  Common",{"$f":"'DE Ohio & Kentucky'!D146","v":"356.1"},{"$f":"INPUT!D62","v":0},null,"CE",{"$f":"H87","v":1.848104535668206E-2},null,0]
[7,null,"  Transmission Lease Payments",null,{"$f":"INPUT!D63","v":0},null," ",1,null,0]
[8,null,"TOTAL O&M   (sum lines 1, 2a, 3, 5a, 6, 7 less lines 1a, 2, 4, 5)",null,{"$f":"E134-E135-E136-E137+E138-E139+E140-E141-E142-E143+E144+E145+E146","v":22054355},null,null,null,null,{"$f":"J134-J135-J136-J137+J138-J139+J140-J141-J142-J143+J144+J145+J146","v":1314657}]
[]
[null,null,"DEPRECIATION EXPENSE"]
[9,null,"  Transmission ",{"$f":"'DE Ohio & Kentucky'!D151","v":"336.7.b"},{"$f":"INPUT!D67","v":849915},null,"TP",{"$f":"J206","v":0.73935169185345906},null,{"$f":"ROUND(H150*E150,0)","v":628386},null,null,null,null," "]
[10,null,"  General ",{"$f":"'DE Ohio & Kentucky'!D152","v":"336.10.b "},{"$f":"INPUT!D68","v":1126552},null,"W/S",{"$f":"H138","v":2.3980712794143596E-2},null,{"$f":"ROUND(H151*E151,0)","v":27016},null,null,null,null," "]
[11,null,"  Common",{"$f":"'DE Ohio & Kentucky'!D153","v":"336.11.b"},{"$f":"INPUT!D69","v":2018598},null,"CE",{"$f":"H145","v":1.848104535668206E-2},null,37306,null,null,null,null," "]
[12,null,"TOTAL DEPRECIATION (Sum lines 9 - 11)",null,{"$f":"SUM(E150:E152)","v":3995065},null,null,null,null,{"$f":"SUM(J150:J152)","v":692708}]
[]
[" ",null,"TAXES OTHER THAN INCOME TAXES    (Note J)"]
[null,null,"  LABOR RELATED"]
[13,null,"Payroll","263.i. 6, 7, 13",{"$f":"INPUT!D74","v":1954534},null,"W/S",{"$f":"$J$224","v":2.3980712794143596E-2},null,{"$f":"ROUND(H157*E157,0)","v":46871}]
[14,null,"Highway and vehicle","263.i. 5",{"$f":"INPUT!D75","v":2955},null,"W/S",{"$f":"$J$224","v":2.3980712794143596E-2},null,{"$f":"ROUND(H158*E158,0)","v":71}]
[15,null,"  PLANT RELATED"," "]
[16,null,"         Property","263.i. 14, 22",{"$f":"INPUT!D77","v":6792754},null,"GP",{"$f":"H80","v":2.6186771343771103E-2},null,{"$f":"ROUND(H160*E160,0)","v":177880}]
[17,null,"         Gross Receipts","263.i",{"$f":"INPUT!D78","v":0},null,{"$f":"G99","v":"NA"},"zero",null,0]
[18,null,"         Other",{"$f":"D161","v":"263.i"},{"$f":"INPUT!D79","v":0},null,{"$f":"G160","v":"GP"},{"$f":"H160","v":2.6186771343771103E-2},null,{"$f":"ROUND(H162*E162,0)","v":0}]
[19,null,"         Payments in lieu of taxes",null,{"$f":"INPUT!D80","v":0},null,"GP",{"$f":"H160","v":2.6186771343771103E-2},null,0]
[20,null,"TOTAL OTHER TAXES  (sum lines 13 - 19)",null,{"$f":"E157+E158+E160+E161+E162+E163","v":8750243},null,null,null,null,{"$f":"J157+J158+J160+J161+J162+J163","v":224822}]
[]
["  "]
[" ",null,"INCOME TAXES           (Note K)",null,null,null,null,null,null,null,null,null,null,null," "]
[21,null,"     T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT * p)} =",null,{"$f":"IF(E303>0,1-(((1-E304)*(1-E303))/(1-E304*E303*E305)),0)","v":0.38900000000000001}]
[22,null,"     CIT=(T/1-T) * (1-(WCLTD/R)) =",null,{"$f":"IF(J248>0,(E168/(1-E168))*(1-J245/J248),0)","v":0.48280752374477132}]
[null,null,"       where WCLTD=(page 4, line 27) and R= (page 4, line 30)"]
[null,null,"       and FIT, SIT & p are as given in footnote K."]
[23,null,"      1 / (1 - T)  = (from line 21)",null,{"$f":"IF(E168>0,1/(1-E168),0)","v":1.6366612111292962}]
[24,null,"Amortized Investment Tax Credit",{"$f":"'DE Ohio & Kentucky'!D174","v":"266.8.f (enter negative)"},{"$f":"INPUT!D90","v":-36658}]
[]
[25,null,"Income Tax Calculation (line 22 * line 28)",null,{"$f":"E169*E179","v":18499696.297111455},null,"NA",null,null,{"$f":"E169*J179","v":594392.06740256783},null," "]
[26,null,"ITC adjustment (line 23 * line 24)",null,{"$f":"E172*E173","v":-59996.726677577739},null,"NP",{"$f":"H96","v":3.1901711373616443E-2},null,{"$f":"H176*E176","v":-1913.9982578298388}]
[27,null,"Total Income Taxes",{"$f":"'DE Ohio & Kentucky'!D178","v":"(line 25 plus line 26)"},{"$f":"E175+E176","v":18439699.570433877},null," "," ",null,{"$f":"J175+J176","v":592478.06914473802}]
[" "]
[28,null,"RETURN ",null,{"$f":"ROUND($J248*E114,0)","v":38316918},null,"NA",null,null,{"$f":"ROUND($J248*J114,0)","v":1231116},null,null,null,null," "]
[null,null,"  [ Rate Base (page 2, line 30) * Rate of Return (page 4, line 30)]"]
[]
[29,null,"REV. REQUIREMENT  (sum lines 8, 12, 20, 27, 28)",null,{"$f":"E179+E177+E164+E153+E147","v":91556280.570433885},null,null,null,null,{"$f":"J179+J177+J164+J153+J147","v":4055781.0691447379}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 4 of 6"]
[]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized ",null,null,null,null,null,null,{"$f":"J7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"A8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
["DUKE ENERGY KENTUCKY"]
["SUPPORTING CALCULATIONS AND NOTES"]
["Line"]
["No.",null,"TRANSMISSION PLANT INCLUDED IN ISO RATES"]
[]
[1,null,"Total transmission plant (page 2, line 2, column 3)",null,null,null,null,null,null,{"$f":"E76","v":44032271}]
[2,null,"Less transmission plant excluded from ISO rates   (Note M)",null,null,null,null,null,null,{"$f":"INPUT!D94","v":0}]
[3,null,"Less transmission plant included in OATT Ancillary Services    (Note N)",null,null,null,null,null,null,{"$f":"INPUT!D95","v":11476936.939999999}]
[4,null,"Transmission plant included in ISO Rates  (line 1 less lines 2 & 3)",null,null,null,null,null,null,{"$f":"J201-J202-J203","v":32555334.060000002}]
[]
[5,null,"Percentage of transmission plant included in ISO Rates (line 4 divided by line 1)",null,null,null,null,null,"TP=",{"$f":"IF(J201>0,J204/J201,0)","v":0.73935169185345906}]
[]
[null,null,"TRANSMISSION EXPENSES "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule 1A Recoverable Expenses"]
[6,null,"Total transmission expenses    (page 3, line 1, column 3)",null,null,null,null,null,null,{"$f":"E134","v":10229766}]
[7,null,"Less transmission expenses included in OATT Ancillary Services    (Note L)",null,null,null,null,null,null,{"$f":"'P3 Schedule 1 Charges acct 561'!D35","v":199887},null,null,null,null,{"$f":"J211","v":199887},"Acct 561.1 - 561.3, 561.BA included in Line 7?"]
[8,null,"Included transmission expenses (line 6 less line 7)",null,null,null,null,null,null,{"$f":"J210-J211","v":10029879},null,null,null,null,0,"Acct 561.BA for Schedule 24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O211-O212","v":199887},"Acct 561.1 - 561.3 available for Schedule 1"]
[9,null,"Percentage of transmission expenses after adjustment (line 8 divided by line 6)",null,null,null,null,null,null,{"$f":"IF(J210>0,J212/J210,0)","v":0.98046025686218041},null,null,null,null,null,"Revenue Credits for Sched 1 Acct 561.1 - 561.3"]
[10,null,"Percentage of transmission plant included in ISO Rates (line 5)",null,null,null,null,null,"TP",{"$f":"J206","v":0.73935169185345906},null,null,null,null,0,"transactions <1 yr"]
[11,null,"Percentage of transmission expenses included in ISO Rates (line 9 times line 10)",null,null,null,null,null,"TE=",{"$f":"J215*J214","v":0.72490494970613018},null,null,null,null,0,"non-firm"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"transactions w/ load not in divisor"]
[" ",null,"WAGES & SALARY ALLOCATOR   (W&S)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O215:O217)","v":0},"total Revenue Credits"]
[" ",null,null,"Form 1 Reference","$","TP",null,"Allocation",null,null,null,null,null,null,{"$f":"O213-O218","v":199887},"Net Schedule 1 Expenses (Acct 561.1 - 561.3 minus Credits)"]
[12,null,"  Production",{"$f":"'DE Ohio & Kentucky'!D221","v":"354.20.b"},{"$f":"INPUT!D104","v":11698743},0,null,{"$f":"E220*F220","v":0}]
[13,null,"  Transmission",{"$f":"'DE Ohio & Kentucky'!D222","v":"354.21.b"},{"$f":"INPUT!D105","v":662512},{"$f":"J206","v":0.73935169185345906},null,{"$f":"E221*F221","v":489829.36807321885}]
[14,null,"  Distribution",{"$f":"'DE Ohio & Kentucky'!D223","v":"354.23.b"},{"$f":"INPUT!D106","v":4583482},0,null,{"$f":"E222*F222","v":0},null,"W&S Allocator"]
[15,null,"  Other","354.21,22,23.b",{"$f":"INPUT!D107","v":3481235},0,null,{"$f":"E223*F223","v":0},null,"($ / Allocation)"]
[16,null,"  Total  (sum lines 12-15)",null,{"$f":"SUM(E220:E223)","v":20425972},null,null,{"$f":"SUM(H220:H223)","v":489829.36807321885},"=",{"$f":"IF(H224>0,H224/E224,0)","v":2.3980712794143596E-2},"=","WS"]
[null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,"COMMON PLANT ALLOCATOR  (CE)",null,null,null,null,"% Electric"," ",{"$f":"J222","v":"W&S Allocator"}]
[null,null,null,null,"$",null,null,"(line 17 / line 20)",null,"(line 16)",null,"CE"]
[17,null,"  Electric",{"$f":"'DE Ohio & Kentucky'!D229","v":"200.3.c"},{"$f":"INPUT!D112","v":1107365205},null,null,{"$f":"IF(E231>0,E228/E231,0)","v":0.77066288710131148},"*",{"$f":"J224","v":2.3980712794143596E-2},"=",{"$f":"J228*H228","v":1.848104535668206E-2}]
[18,null,"  Gas",{"$f":"'DE Ohio & Kentucky'!D230","v":"201.3.d"},{"$f":"INPUT!D113","v":329534409}]
[19,null,"  Water",{"$f":"'DE Ohio & Kentucky'!D231","v":"201.3.e"},{"$f":"INPUT!D114","v":0},null,null," "]
[20,null,"  Total  (sum lines 17 - 19)",null,{"$f":"E228+E229+E230","v":1436899614}]
[]
[null,null,"RETURN (R)",null,null,null,null,null,null,"$"]
[21,null,null,{"$f":"'DE Ohio & Kentucky'!D235","v":"Long Term Interest (117, sum of 62.c through 67.c)"},null,null,null,null,null,{"$f":"INPUT!D118","v":14937522}]
[]
[22,null,null,{"$f":"'DE Ohio & Kentucky'!D237","v":"Preferred Dividends (118.29c) (positive number)"},null,null,null,null,null,{"$f":"INPUT!D120","v":0}]
[]
[null,null,"                                          Development of Common Stock:"]
[23,null,null,{"$f":"'DE Ohio & Kentucky'!D240","v":"Proprietary Capital (112.16.c)"},null,null,null,null,null,{"$f":"INPUT!D123","v":377954114}]
[24,null,null,{"$f":"'DE Ohio & Kentucky'!D241","v":"Less Preferred Stock (line 28) "},null,null,null,null,null,{"$f":"INPUT!D124","v":0}]
[25,null,null,{"$f":"'DE Ohio & Kentucky'!D242","v":"Less Account 216.1 (112.12.c)  (enter negative)"},null,null,null,null,null,{"$f":"INPUT!D125","v":0}]
[26,null,null,{"$f":"'DE Ohio & Kentucky'!D243","v":"Common Stock (sum lines 23-25)"},null,null,null,null,null,{"$f":"J239+J240+J241","v":377954114}]
[]
[null,null,null,{"$f":"'DE Ohio & Kentucky'!D245","v":"(Note P)"},"$","%",null,"Cost",null,"Weighted"]
[27,null,"  Long Term Debt (112, sum of 18.c through 21.c)",null,{"$f":"INPUT!D129","v":332571494},{"$f":"IF($E$248>0,E245/$E$248,0)","v":0.46806405040928517},null,{"$f":"IF(E245>0,J234/E245,0)","v":4.4915220545029638E-2},null,{"$f":"ROUND(H245*F245,4)","v":2.1000000000000001E-2},"=WCLTD"]
[28,null,"  Preferred Stock  (112.3.c)",null,{"$f":"INPUT!D130","v":0},{"$f":"IF($E$248>0,E246/$E$248,0)","v":0},null,{"$f":"IF(E246>0,J236/E246,0)","v":0},null,{"$f":"ROUND(H246*F246,4)","v":0}]
[29,null,"  Common Stock  (line 26)",null,{"$f":"J242","v":377954114},{"$f":"IF($E$248>0,E247/$E$248,0)","v":0.53193594959071477},null,{"$f":"ROE","v":0.12379999999999999},null,{"$f":"ROUND(H247*F247,4)","v":6.59E-2}]
[30,null,"Total  (sum lines 27-29)",null,{"$f":"E247+E246+E245","v":710525608}," ",null,null,null,{"$f":"SUM(J245:J247)","v":8.6900000000000005E-2},"=R"]
[]
[]
[null,null,"REVENUE CREDITS"]
[null,null,null,null,null,null,null,null,null,"Load"]
[null,null,"ACCOUNT 447 (SALES FOR RESALE)     (Note Q)",null,"(310-311)",null,null," "]
[31,null,"  a. Bundled Non-RQ Sales for Resale (311.x.h)",null,null,null,null,null,null,0]
[32,null,"  b. Bundled Sales for Resale included in Divisor on page 1",null,null,null,null,null,null,0]
[33,null,"  Total of (a)-(b)",null,null,null,null,null,null,{"$f":"J254-J255","v":0}]
[null,null," ",null,null,null,null,null,null," "]
[34,null,"ACCOUNT 454 (RENT FROM ELECTRIC PROPERTY)    (Note R)",null,null,null,null,null,null,{"$f":"ROUND('P4 Rev Cred Support'!E20,0)","v":18254},null,null,null,null,"Line 34 supported by notes in Form 1 or detailed Schedule"]
[]
[35,null,"ACCOUNT 456.1 (OTHER ELECTRIC REVENUES)        (Note U)",null,"(330.x.n)",null,null,null,null,{"$f":"'P4 Rev Cred Support'!E49","v":68649}]
[]
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 5 of 6"]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized "]
[null,null,null,null,null,null,null,null,null,{"$f":"$J$7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"$A$8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
["DUKE ENERGY KENTUCKY"]
[]
[null,null,"General Note:  References to pages in this formulary rate are indicated as:  (page#, line#, col.#)"]
["Note",null,"                           References to data from FERC Form 1 are indicated as:   #.y.x  (page, line, column)"]
["Letter"]
["A",null,"DEOK 1 CP is Duke Energy Ohio (\"DEO\") Monthly Firm Transmission System Peak Load as reported on page 400, column b of Form 1 at the time of DEO's annual peak,  "]
[null,null,"plus load served by Duke Energy Kentucky at Longbranch. For years ending 12/31/2010 and 12/31/2011, this sum will be reduced by the amount of distribution load served by "]
[null,null,"East Kentucky Power Cooperative via Duke Kentucky’s Hebron substation. (1)  Excludes demands from grandfathered interzonal transactions and demands from service provided by ISO at a discount."]
["B",null,"DEOK 12 CP is DEO Monthly Firm Transmission System Peak Load as reported on page 400, column b of Form 1 at the time of DEO's monthly peaks, plus load served by"]
[null,null,"Duke Kentucky at Longbranch.  For years ending 12/31/2010 and 12/31/2011, this sum will be reduced by the amount of distribution load served by East Kentucky Power "]
[null,null,"Cooperative via Duke Kentucky’s Hebron substation. (2) Excludes demands from grandfathered interzonal transactions and demands from service provided by ISO at a discount."]
["C",null,"Reserved"]
["D",null,"Reserved"]
["E",null,"This deduction is to remove expenses recorded by DEOK for Postretirement Benefits Other than Pensions (PBOP). PBOP expense is set forth in line 3b and "]
[null,null,"is fixed until changed as the result of a filing at FERC.  The fixed amount of PBOP for DEO is $2,342,494 and for Duke Energy Kentucky (\"DEK\") is $575,908."]
["F",null,"The balances in Accounts 190, 281, 282 and 283, as adjusted by any amounts in contra accounts identified as regulatory assets or liabilities related to FASB 106 or 109."]
[null,null,"Balance of Account 255 is reduced by prior flow throughs and excluded if the utility chose to utilize amortization of tax credits against taxable income as discussed"]
[null,null,"in Note K.  Account 281 is not allocated."]
["G",null,"Identified in Form 1 as being only transmission related."]
["H",null,"Cash Working Capital assigned to transmission is one-eighth of O&M allocated to transmission at page 3, line 8, column 5."]
[null,null,"Prepayments are the electric related prepayments booked to Account No. 165 and reported on Page 111 line 57 in the Form 1."]
["I",null,"Line 5 - EPRI Annual Membership Dues listed in Form 1 at 353.f, all Regulatory Commission Expenses itemized at 351.h, and non-safety related advertising included "]
[null,null,"in Account 930.1.  Line 5a - Regulatory Commission Expenses directly related to transmission service, ISO filings, or transmission siting itemized at 351.h. "]
["J",null,"Includes only FICA, unemployment, highway, property, gross receipts, and other assessments charged in the current year.  Taxes related to income are excluded."]
[null,null,"Gross receipts taxes are not included in transmission revenue requirement in the Rate Formula Template, since they are recovered elsewhere."]
["K",null,"The currently effective income tax rate, where FIT is the Federal income tax rate; SIT is the State income tax rate, and p ="]
[null,null,"\"the percentage of federal income tax deductible for state income taxes\".  If the utility is taxed in more than one state it must attach a work paper showing the name "]
[null,null,"of each state and how the blended or composite SIT was developed.  Furthermore, a utility that elected to utilize amortization of tax credits"]
[null,null,"against taxable income, rather than book tax credits to Account No. 255 and reduce rate base, must reduce its income tax expense by "]
[null,null,"the amount of the Amortized Investment Tax Credit (Form 1, 266.8.f) multiplied by (1/1-T) (page 3, line 26)."]
[]
[" ",null,"         Inputs Required:","FIT =",{"$f":"INPUT!D85","v":0.35}]
[null,null,null,"SIT=",{"$f":"INPUT!D86","v":0.06},"  (State Income Tax Rate or Composite SIT)",null,null,null,null,null,null,null,null,"SIT work papers if required"]
[null,null,null,"p =",0,"  (percent of federal income tax deductible for state purposes)"]
["L",null,"Removes dollar amount of transmission expenses included in the OATT ancillary services rates, including Account Nos. 561.1, 561.2, 561.3, and 561.BA."]
["M",null,"Removes dollar amount of transmission expenses included in the OATT ancillary services rates, including Account Nos. 561.1, 561.2, 561.3, and 561.BA."]
[null,null,"Removes transmission plant determined by Commission order to be state-jurisdictional according to the seven-factor test (until Form 1"]
[null,null,"balances are adjusted to reflect application of seven-factor test).  "]
["N",null,"Removes dollar amount of transmission plant included in the development of OATT ancillary services rates and generation"]
[null,null,"step-up facilities, which are deemed to be included in OATT ancillary services.  For these purposes, generation step-up"]
[null,null,"facilities are those facilities at a generator substation on which there is no through-flow when the generator is shut down."]
["O",null,"Enter dollar amounts."]
["P",null,"Debt cost rate = long-term interest (line 21) / long term debt (line 27).  Preferred cost rate = preferred dividends (line 22) / preferred outstanding (line 28)."]
[null,null,"ROE will be supported in the original filing and no change in ROE may be made absent a filing with FERC.  Capitalization adjusted to exclude impacts of purchase accounting."]
["Q",null,"Line 33 must equal zero since all short-term power sales must be unbundled and the transmission component reflected in Account"]
[null,null,"No. 456.1 and all other uses are to be included in the divisor."]
["R",null,"Includes income related only to transmission facilities, such as pole attachments, rentals and special use."]
["S",null,"Reserved"]
["T",null,"The revenues credited on page 1 lines 2-5c shall include only the amounts received directly (in the case of grandfathered agreements)"]
[null,null,"or from the ISO (for service under this tariff) reflecting the Transmission Owner's integrated transmission facilities.  They do not include"]
[null,null,"revenues associated with FERC annual charges, gross receipts taxes, ancillary services, or facilities not included in this template (e.g., direct"]
[null,null,"assignment facilities and GSUs) which are not recovered under this Rate Formula Template. "]
[null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,"page 6 of 6"]
[]
[]
[]
[null,null,"Formula Rate - Non-Levelized "]
[null,null,null,null,null,null,null,null,null,{"$f":"$J$7","v":"For the 12 months ended: 12/31/2013"}]
[{"$f":"$A$8","v":"Rate Formula Template"}]
["Utilizing FERC Form 1 Data"]
[]
["DUKE ENERGY KENTUCKY"]
[]
[null,null,"General Note:  References to pages in this formulary rate are indicated as:  (page#, line#, col.#)"]
["Note",null,"                           References to data from FERC Form 1 are indicated as:   #.y.x  (page, line, column)"]
["Letter"]
["U",null,"On Line 35, enter revenues from RTO settlements that are associated with NITS and firm Point-to-Point Service for which the load is not included in the divisor to derive Duke Energy Ohio's "]
[null,null,"and Duke Energy Kentucky's zonal rates.  Exclude non-firm Point-to-Point revenues, revenues related to MTEP and RTEP projects, revenues from grandfathered interzonal "]
[null,null,"transactions and revenues from service provided by ISO at a discount."]
["V",null,"Account Nos. 561.4, 561.8 and 575.7 consist of RTO expenses billed to load-serving entities and are not included in Transmission Owner revenue requirements."]
["W",null,"Reserved"]
["X",null,"Midwest ISO Exit Fees include (1) the charge that DEOK paid to the Midwest ISO pursuant to the Settlement Agreement filed on July 29, 2011 in Docket No. ER11-2059 and (2) the exit "]
[null,null,"fees that DEOK paid to the Midwest ISO pursuant to the Exit Fee Agreement filed on October 5, 2011 in Docket No. ER12-33."]
["Y",null,"PJM Integration Costs are the fees that PJM assessed DEOK for the costs that PJM incurred in connection with DEOK's move into PJM."]
[]
[null,null,"(1)  For the purpose of calculating the DEK annual peak, the DEK annual peak is as reported on page 401, column d of Form 1, at the time of the DEK annual peak."]
[null,null,"(2)  For the purpose of calculating the DEK monthly peak, the DEK monthly peak is as reported on page 401, column d of Form 1, at the time of the DEK monthly peak."]

{"sheet":"Sch 1A - Appx A","index":5,"n_rows":38,"n_cols":8,"rows_kept":38,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,"Appendix A"]
[null,null,null,null,null,null,"Page 1 of 1"]
[]
[null,null,null,null,null,null,{"$f":"'DE Ohio & Kentucky'!J7","v":"For the 12 months ended: 12/31/2013"}]
["Duke Energy Ohio and Duke Energy Kentucky"]
["Transmission Formula Rate Revenue Requirement"]
["Utilizing FERC Form 1 Data"]
[{"$f":"\"For Rates Effective \"&TEXT(INPUT!B2,\"mmmm d, yyyy\")","v":"For Rates Effective June 1, 2014"}]
[]
["Schedule 1A Rate Calculation"]
[]
[]
[null,"Line",null,null,null,null,"Revenue"]
[null,"No.",null,null,"Source",null,"Requirement"]
[]
["A.","Schedule 1A Annual Revenue Requirements"]
[null,1,null,"Total Load Dispatch & Scheduling (Account 561)","Attachment H-22A, Page 4, Line 7",null,{"$f":"'DE Ohio & Kentucky'!J212","v":1408515}]
[]
[null,2,null,"Revenue Credits for Schedule 1A - Note A",null,null,123311]
[]
[null,3,null,"Net Schedule 1A Revenue Requirement for Zone",null,null,{"$f":"G18-G20","v":1285204}]
[]
["B.","Schedule 1A Rate Calculations"]
[null,{"$f":"+B22+1","v":4},null,{"$f":"TEXT(INPUT!B1,\"yyyy\")&\" Annual MWh - Note B\"","v":"2013 Annual MWh - Note B"},"(401a.22b & 24b)",null,{"$f":"INPUT!C157+INPUT!C158+INPUT!D157+INPUT!D158","v":23846378},"MWh"]
[]
[null,{"$f":"+B25+1","v":5},null,"Schedule 1A rate $/MWh (Line 3 / Line 4)",{"$f":"\"(Line \"&B22&\" / Line \"&B25&\")\"","v":"(Line 3 / Line 4)"},null,{"$f":"+G22/G25","v":5.3895144998540243E-2},"$/MWh"]
[]
[]
[]
[null,"Note:"]
[null,"A",null,"Revenue received pursuant to PJM Schedule 1A revenue allocation procedures"]
[null,null,null,"for transmission service outside of DEOK's zone during the year"]
[null,null,null,"used to calculate rates under Attachment H-22A."]
[null,null,null,null,null,null," "]
[null,"B",null,"Load expressed in MWh consistent with load used for billing under Schedule 1A"]
[null,null,null,"for the DEOK zone.  Data from RTO settlement systems for the "]
[null,null,null,"calendar year prior to the rate year"]

{"sheet":"Appx B - DEOK(RTEP)","index":6,"n_rows":100,"n_cols":24,"rows_kept":100,"cut":false,"hidden":false,"merged":[[99,12,99,23],[98,12,98,23],[92,12,92,23],[93,12,93,23],[94,12,94,23],[95,12,95,23],[96,12,96,23],[97,12,97,23]]}
[null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,"Appendix B"]
[null,null,null,null,null,null,null,null,"Page 1 of 2"]
[null,null,null,null,null,null,null,null,{"$f":"'DE Ohio & Kentucky'!J7","v":"For the 12 months ended: 12/31/2013"}]
[]
["Rate Formula Template"]
["Utilizing Attachment H-22A Data"]
[]
["Duke Energy Ohio and Duke Energy Kentucky"]
["RTEP - Transmission Enhancement Charges"]
[]
["To be completed in conjunction with Attachment H-22A."]
[]
[]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
["Line",null,null,null,"Attachment H-22A"]
["No.",null,null,null,"Page, Line, Col.",null,"Transmission",null,"Allocator"]
[null,null,"TRANSMISSION PLANT"]
[1,null,"Gross Transmission Plant - Total",null,"Sch. H-22A, p 2, line 2 col 5 (Note A)",null,{"$f":"'DE Ohio & Kentucky'!J77","v":684069749.74000001}]
[2,null,"Net Transmission Plant - Total",null,"Sch. H-22A, p 2, line 14 col 5 (Note B)",null,{"$f":"'DE Ohio & Kentucky'!J93","v":440305395.4485696}]
[]
[null,null,"O&M EXPENSE"]
[3,null,"Total O&M Allocated to Transmission",null,"Sch. H-22A, p 3, line 8 col 5",null,{"$f":"'DE Ohio & Kentucky'!J148","v":14130367}]
[4,null,"Annual Allocation Factor for O&M",null,"(line 3 divided by line 1 col 3)",null,{"$f":"IF(G24=0,0,G24/G20)","v":2.0656324892849954E-2},null,{"$f":"G25","v":2.0656324892849954E-2}]
[]
[null,null,"GENERAL AND COMMON (G&C) DEPRECIATION EXPENSE"]
["5",null,"Total G&C Depreciation Expense",null,"Sch. H-22A, p 3, lines 10 & 11, col 5 (Note H)",null,{"$f":"'DE Ohio & Kentucky'!J152+'DE Ohio & Kentucky'!J153","v":1099759}]
["6",null,"Annual Allocation Factor for G&C Depreciation Expense",null,"(line 5 divided by line 1 col 3)",null,{"$f":"IF(G28=0,0,G28/G20)","v":1.6076708558125752E-3},null,{"$f":"G29","v":1.6076708558125752E-3}]
[]
[null,null,"TAXES OTHER THAN INCOME TAXES"]
["7",null,"Total Other Taxes",null,"Sch. H-22A, p 3, line 20 col 5",null,{"$f":"'DE Ohio & Kentucky'!J165","v":10001687}]
["8",null,"Annual Allocation Factor for Other Taxes",null,"(line 5 divided by line 1 col 3)",null,{"$f":"IF(G32=0,0,G32/G20)","v":1.4620858477956996E-2},null,{"$f":"G33","v":1.4620858477956996E-2}]
[]
["9",null,"Annual Allocation Factor for Expense",null,"Sum of lines 4, 6 and 8",null,null,null,{"$f":"I25+I29+I33","v":3.6884854226619523E-2}]
[]
[null,null,"INCOME TAXES",null,null,null,null,null,null,null,null," "]
["10",null,"Total Income Taxes",null,"Sch. H-22A, p 3, line 27 col 5",null,{"$f":"'DE Ohio & Kentucky'!J178","v":14637245.950544287}]
["11",null,"Annual Allocation Factor for Income Taxes",null,"(line 8 divided by line 2 col 3)",null,{"$f":"IF(G38=0,0,G38/G21)","v":3.3243394475401124E-2},null,{"$f":"G39","v":3.3243394475401124E-2}]
[]
[null,null,"RETURN "]
["12",null,"Return on Rate Base",null,"Sch. H-22A, p 3, line 28 col 5",null,{"$f":"'DE Ohio & Kentucky'!J180","v":32397603}]
["13",null,"Annual Allocation Factor for Return on Rate Base",null,"(line 10 divided by line 2 col 3)",null,{"$f":"IF(G42=0,0,G42/G21)","v":7.3579845568311333E-2},null,{"$f":"G43","v":7.3579845568311333E-2}]
[]
["14",null,"Annual Allocation Factor for Return",null,"Sum of lines 11 and 13",null,null,null,{"$f":"I39+I43","v":0.10682324004371246}]
[]
[]
[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,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Appendix B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page 2 of 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I4","v":"For the 12 months ended: 12/31/2013"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A6","v":"Rate Formula Template"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A7","v":"Utilizing Attachment H-22A Data"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A9","v":"Duke Energy Ohio and Duke Energy Kentucky"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A10","v":"RTEP - Transmission Enhancement Charges"}]
[]
[null,null,null,null,null,null,null,null,null,null,"Network Upgrade Charge Calculation By Project"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,-1,-2,-3,-4,-5,-6,-7,-8,-9,-10,-11,-12]
[null,null,null,null,null,null,null,null,null,null,"Line No.",null,"Project Name","RTEP Project Number","Project Gross Plant ","Annual Allocation Factor for Expense","Annual Expense Charge","Project Net Plant ","Annual Allocation Factor for Return","Annual Return Charge","Project Depreciation Expense","Annual Revenue Requirement","True-Up Adjustment","Network Upgrade Charge"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Note C)","(Page 1 line 7)","(Col. 3 * Col. 4)","(Note D)","(Page 1 line 12)","(Col. 6 * Col. 7)","(Note E)","(Sum Col. 5, 8 & 9)","(Note F)","Sum Col. 10 & 11\n(Note G)"]
[]
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[null,null,null,null,null,null,null,null,null,null,"1b",null,null,null,0,{"$f":"$I$35","v":3.6884854226619523E-2},{"$f":"O67*P67","v":0},0,{"$f":"$I$45","v":0.10682324004371246},{"$f":"R67*S67","v":0},0,{"$f":"Q67+T67+U67","v":0},0,{"$f":"V67+W67","v":0}]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"2",null,"Annual Totals",null,null,null,null,null,null,null,null,{"$f":"SUM(V66:V85)","v":0},{"$f":"SUM(W66:W85)","v":0},{"$f":"SUM(X66:X85)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,3,null,"RTEP Transmission Enhancement Charges for Attachment H-22A, Page 1, Line 5c",null,null,null,null,null,null,null,null,null,null,{"$f":"X86","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Note"]
[null,null,null,null,null,null,null,null,null,null,"Letter"]
[null,null,null,null,null,null,null,null,null,null,"A",null,"Gross Transmission Plant is that identified on page 2 line 2 of Attachment H-22A and includes any sub lines 2a or 2b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order."]
[null,null,null,null,null,null,null,null,null,null,"B",null,"Net Transmission Plant is that identified on page 2 line 14 of Attachment H-22A and includes any sub lines 14a or 14b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order."]
[null,null,null,null,null,null,null,null,null,null,"C",null,"Project Gross Plant is the total capital investment for the project calculated in the same method as the gross plant value in line 1 and includes CWIP in rate base if applicable.  This value includes subsequent capital investments required to maintain the facilities to their original capabilities."]
[null,null,null,null,null,null,null,null,null,null,"D",null,"Project Net Plant is the Project Gross Plant Identified in Column 3 less the associated Accumulated Depreciation."]
[null,null,null,null,null,null,null,null,null,null,"E",null,"Project Depreciation Expense is the actual value booked for the project and included in the Depreciation Expense in Attachment H-22A page 3 line 12."]
[null,null,null,null,null,null,null,null,null,null,"F",null,"True-Up Adjustment is included pursuant to a FERC approved methodology if applicable."]
[null,null,null,null,null,null,null,null,null,null,"G",null,"The Network Upgrade Charge is the value to be used in Schedule 26."]
[null,null,null,null,null,null,null,null,null,null,"H",null,"The Total General and Common Depreciation Expense excludes any depreciation expense directly associated with a project and thereby included in page 2 column 9."]

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[null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,"Appendix B"]
[null,null,null,null,null,null,null,null,"Page 1 of 2"]
[null,null,null,null,null,null,null,null,{"$f":"'DE Ohio & Kentucky'!J7","v":"For the 12 months ended: 12/31/2013"}]
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["Rate Formula Template"]
["Utilizing Attachment H-22A Data"]
[]
["Duke Energy Ohio"]
["RTEP - Transmission Enhancement Charges"]
[]
["To be completed in conjunction with Attachment H-22A."]
[]
[]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
["Line",null,null,null,"Attachment H-22A"]
["No.",null,null,null,"Page, Line, Col.",null,"Transmission",null,"Allocator"]
[null,null,"TRANSMISSION PLANT"]
[1,null,"Gross Transmission Plant - Total",null,"Sch. H-22A, p 2, line 2 col 5 (Note A)",null,{"$f":"DEO!J76","v":651514416}]
[2,null,"Net Transmission Plant - Total",null,"Sch. H-22A, p 2, line 14 col 5 (Note B)",null,{"$f":"DEO!J92","v":421312392}]
[]
[null,null,"O&M EXPENSE"]
[3,null,"Total O&M Allocated to Transmission",null,"Sch. H-22A, p 3, line 8 col 5",null,{"$f":"DEO!J147","v":12646390}]
[4,null,"Annual Allocation Factor for O&M",null,"(line 3 divided by line 1 col 3)",null,{"$f":"IF(G24=0,0,G24/G20)","v":1.9410760052928744E-2},null,{"$f":"G25","v":1.9410760052928744E-2}]
[]
[null,null,"GENERAL AND COMMON (G&C) DEPRECIATION EXPENSE"]
["5",null,"Total G&C Depreciation Expense",null,"Sch. H-22A, p 3, lines 10 & 11, col 5 (Note H)",null,{"$f":"DEO!J151+DEO!J152","v":1041287}]
["6",null,"Annual Allocation Factor for G&C Depreciation Expense",null,"(line 5 divided by line 1 col 3)",null,{"$f":"IF(G28=0,0,G28/G20)","v":1.598256269436101E-3},null,{"$f":"G29","v":1.598256269436101E-3}]
[]
[null,null,"TAXES OTHER THAN INCOME TAXES"]
["7",null,"Total Other Taxes",null,"Sch. H-22A, p 3, line 20 col 5",null,{"$f":"DEO!J164","v":10552215}]
["8",null,"Annual Allocation Factor for Other Taxes",null,"(line 5 divided by line 1 col 3)",null,{"$f":"IF(G32=0,0,G32/G20)","v":1.6196441307908066E-2},null,{"$f":"G33","v":1.6196441307908066E-2}]
[]
["9",null,"Annual Allocation Factor for Expense",null,"Sum of lines 4, 6 and 8",null,null,null,{"$f":"I25+I29+I33","v":3.7205457630272915E-2}]
[]
[null,null,"INCOME TAXES"]
["10",null,"Total Income Taxes",null,"Sch. H-22A, p 3, line 27 col 5",null,{"$f":"DEO!J177","v":14333130.138216302}]
["11",null,"Annual Allocation Factor for Income Taxes",null,"(line 8 divided by line 2 col 3)",null,{"$f":"IF(G38=0,0,G38/G21)","v":3.4020195964746987E-2},null,{"$f":"G39","v":3.4020195964746987E-2}]
[]
[null,null,"RETURN "]
["12",null,"Return on Rate Base",null,"Sch. H-22A, p 3, line 28 col 5",null,{"$f":"DEO!J179","v":31575694}]
["13",null,"Annual Allocation Factor for Return on Rate Base",null,"(line 10 divided by line 2 col 3)",null,{"$f":"IF(G42=0,0,G42/G21)","v":7.494603671662238E-2},null,{"$f":"G43","v":7.494603671662238E-2}]
[]
["14",null,"Annual Allocation Factor for Return",null,"Sum of lines 11 and 13",null,null,null,{"$f":"I39+I43","v":0.10896623268136937}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Appendix B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page 2 of 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I4","v":"For the 12 months ended: 12/31/2013"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A6","v":"Rate Formula Template"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A7","v":"Utilizing Attachment H-22A Data"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A9","v":"Duke Energy Ohio"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A10","v":"RTEP - Transmission Enhancement Charges"}]
[]
[null,null,null,null,null,null,null,null,null,null,"Network Upgrade Charge Calculation By Project"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,-1,-2,-3,-4,-5,-6,-7,-8,-9,-10,-11,-12]
[null,null,null,null,null,null,null,null,null,null,"Line No.",null,"Project Name","RTEP Project Number","Project Gross Plant ","Annual Allocation Factor for Expense","Annual Expense Charge","Project Net Plant ","Annual Allocation Factor for Return","Annual Return Charge","Project Depreciation Expense","Annual Revenue Requirement","True-Up Adjustment","Network Upgrade Charge"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Note C)","(Page 1 line 7)","(Col. 3 * Col. 4)","(Note D)","(Page 1 line 12)","(Col. 6 * Col. 7)","(Note E)","(Sum Col. 5, 8 & 9)","(Note F)","Sum Col. 10 & 11\n(Note G)"]
[]
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[null,null,null,null,null,null,null,null,null,null,"1b",null,null,null,0,{"$f":"$I$35","v":3.7205457630272915E-2},{"$f":"O67*P67","v":0},0,{"$f":"$I$45","v":0.10896623268136937},{"$f":"R67*S67","v":0},0,{"$f":"Q67+T67+U67","v":0},0,{"$f":"V67+W67","v":0}]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[null,null,null,null,null,null,null,null,null,null,3,null,"RTEP Transmission Enhancement Charges for Attachment H-22A, Page 1, Line 5c",null,null,null,null,null,null,null,null,null,null,{"$f":"X86","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Note"]
[null,null,null,null,null,null,null,null,null,null,"Letter"]
[null,null,null,null,null,null,null,null,null,null,"A",null,"Gross Transmission Plant is that identified on page 2 line 2 of Attachment H-22A and includes any sub lines 2a or 2b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order."]
[null,null,null,null,null,null,null,null,null,null,"B",null,"Net Transmission Plant is that identified on page 2 line 14 of Attachment H-22A and includes any sub lines 14a or 14b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order."]
[null,null,null,null,null,null,null,null,null,null,"C",null,"Project Gross Plant is the total capital investment for the project calculated in the same method as the gross plant value in line 1 and includes CWIP in rate base if applicable.  This value includes subsequent capital investments required to maintain the facilities to their original capabilities."]
[null,null,null,null,null,null,null,null,null,null,"D",null,"Project Net Plant is the Project Gross Plant Identified in Column 3 less the associated Accumulated Depreciation."]
[null,null,null,null,null,null,null,null,null,null,"E",null,"Project Depreciation Expense is the actual value booked for the project and included in the Depreciation Expense in Attachment H-22A page 3 line 12."]
[null,null,null,null,null,null,null,null,null,null,"F",null,"True-Up Adjustment is included pursuant to a FERC approved methodology if applicable."]
[null,null,null,null,null,null,null,null,null,null,"G",null,"The Network Upgrade Charge is the value to be used in Schedule 26."]
[null,null,null,null,null,null,null,null,null,null,"H",null,"The Total General and Common Depreciation Expense excludes any depreciation expense directly associated with a project and thereby included in page 2 column 9."]

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[null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,"Appendix B"]
[null,null,null,null,null,null,null,null,"Page 1 of 2"]
[null,null,null,null,null,null,null,null,{"$f":"'DE Ohio & Kentucky'!J7","v":"For the 12 months ended: 12/31/2013"}]
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["Rate Formula Template"]
["Utilizing Attachment H-22A Data"]
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["Duke Energy Kentucky"]
["RTEP - Transmission Enhancement Charges"]
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["To be completed in conjunction with Attachment H-22A."]
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[]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
["Line",null,null,null,"Attachment H-22A"]
["No.",null,null,null,"Page, Line, Col.",null,"Transmission",null,"Allocator"]
[null,null,"TRANSMISSION PLANT"]
[1,null,"Gross Transmission Plant - Total",null,"Sch. H-22A, p 2, line 2 col 5 (Note A)",null,{"$f":"DEK!J76","v":32555334}]
[2,null,"Net Transmission Plant - Total",null,"Sch. H-22A, p 2, line 14 col 5 (Note B)",null,{"$f":"DEK!J92","v":19474063}]
[]
[null,null,"O&M EXPENSE"]
[3,null,"Total O&M Allocated to Transmission",null,"Sch. H-22A, p 3, line 8 col 5",null,{"$f":"DEK!J147","v":1314657}]
[4,null,"Annual Allocation Factor for O&M",null,"(line 3 divided by line 1 col 3)",null,{"$f":"IF(G24=0,0,G24/G20)","v":4.0382230451083682E-2},null,{"$f":"G25","v":4.0382230451083682E-2}]
[]
[null,null,"GENERAL AND COMMON (G&C) DEPRECIATION EXPENSE"]
["5",null,"Total G&C Depreciation Expense",null,"Sch. H-22A, p 3, lines 10 & 11, col 5 (Note H)",null,{"$f":"DEK!J151+DEK!J152","v":64322}]
["6",null,"Annual Allocation Factor for G&C Depreciation Expense",null,"(line 5 divided by line 1 col 3)",null,{"$f":"IF(G28=0,0,G28/G20)","v":1.975774538206243E-3},null,{"$f":"G29","v":1.975774538206243E-3}]
[]
[null,null,"TAXES OTHER THAN INCOME TAXES"]
["7",null,"Total Other Taxes",null,"Sch. H-22A, p 3, line 20 col 5",null,{"$f":"DEK!J164","v":224822}]
["8",null,"Annual Allocation Factor for Other Taxes",null,"(line 5 divided by line 1 col 3)",null,{"$f":"IF(G32=0,0,G32/G20)","v":6.905842219281178E-3},null,{"$f":"G33","v":6.905842219281178E-3}]
[]
["9",null,"Annual Allocation Factor for Expense",null,"Sum of lines 4, 6 and 8",null,null,null,{"$f":"I25+I29+I33","v":4.9263847208571104E-2}]
[]
[null,null,"INCOME TAXES"]
["10",null,"Total Income Taxes",null,"Sch. H-22A, p 3, line 27 col 5",null,{"$f":"DEK!J177","v":592478.06914473802}]
["11",null,"Annual Allocation Factor for Income Taxes",null,"(line 8 divided by line 2 col 3)",null,{"$f":"IF(G38=0,0,G38/G21)","v":3.0423957709530776E-2},null,{"$f":"G39","v":3.0423957709530776E-2}]
[]
[null,null,"RETURN "]
["12",null,"Return on Rate Base",null,"Sch. H-22A, p 3, line 28 col 5",null,{"$f":"DEK!J179","v":1231116}]
["13",null,"Annual Allocation Factor for Return on Rate Base",null,"(line 10 divided by line 2 col 3)",null,{"$f":"IF(G42=0,0,G42/G21)","v":6.3218240590060745E-2},null,{"$f":"G43","v":6.3218240590060745E-2}]
[]
["14",null,"Annual Allocation Factor for Return",null,"Sum of lines 11 and 13",null,null,null,{"$f":"I39+I43","v":9.3642198299591528E-2}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Appendix B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page 2 of 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I4","v":"For the 12 months ended: 12/31/2013"}]
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[null,null,null,null,null,null,null,null,null,null,{"$f":"A6","v":"Rate Formula Template"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A7","v":"Utilizing Attachment H-22A Data"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A9","v":"Duke Energy Kentucky"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A10","v":"RTEP - Transmission Enhancement Charges"}]
[]
[null,null,null,null,null,null,null,null,null,null,"Network Upgrade Charge Calculation By Project"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,-1,-2,-3,-4,-5,-6,-7,-8,-9,-10,-11,-12]
[null,null,null,null,null,null,null,null,null,null,"Line No.",null,"Project Name","RTEP Project Number","Project Gross Plant ","Annual Allocation Factor for Expense","Annual Expense Charge","Project Net Plant ","Annual Allocation Factor for Return","Annual Return Charge","Project Depreciation Expense","Annual Revenue Requirement","True-Up Adjustment","Network Upgrade Charge"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Note C)","(Page 1 line 7)","(Col. 3 * Col. 4)","(Note D)","(Page 1 line 12)","(Col. 6 * Col. 7)","(Note E)","(Sum Col. 5, 8 & 9)","(Note F)","Sum Col. 10 & 11\n(Note G)"]
[]
[null,null,null,null,null,null,null,null,null,null,"1a",null,null,null,0,{"$f":"$I$35","v":4.9263847208571104E-2},{"$f":"O66*P66","v":0},0,{"$f":"$I$45","v":9.3642198299591528E-2},{"$f":"R66*S66","v":0},0,{"$f":"Q66+T66+U66","v":0},0,{"$f":"V66+W66","v":0}]
[null,null,null,null,null,null,null,null,null,null,"1b",null,null,null,0,{"$f":"$I$35","v":4.9263847208571104E-2},{"$f":"O67*P67","v":0},0,{"$f":"$I$45","v":9.3642198299591528E-2},{"$f":"R67*S67","v":0},0,{"$f":"Q67+T67+U67","v":0},0,{"$f":"V67+W67","v":0}]
[null,null,null,null,null,null,null,null,null,null,"1c",null,null,null,0,{"$f":"$I$35","v":4.9263847208571104E-2},{"$f":"O68*P68","v":0},0,{"$f":"$I$45","v":9.3642198299591528E-2},{"$f":"R68*S68","v":0},0,{"$f":"Q68+T68+U68","v":0},0,{"$f":"V68+W68","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"2",null,"Annual Totals",null,null,null,null,null,null,null,null,{"$f":"SUM(V66:V85)","v":0},{"$f":"SUM(W66:W85)","v":0},{"$f":"SUM(X66:X85)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,3,null,"RTEP Transmission Enhancement Charges for Attachment H-22A, Page 1, Line 5c",null,null,null,null,null,null,null,null,null,null,{"$f":"X86","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Note"]
[null,null,null,null,null,null,null,null,null,null,"Letter"]
[null,null,null,null,null,null,null,null,null,null,"A",null,"Gross Transmission Plant is that identified on page 2 line 2 of Attachment H-22A and includes any sub lines 2a or 2b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order."]
[null,null,null,null,null,null,null,null,null,null,"B",null,"Net Transmission Plant is that identified on page 2 line 14 of Attachment H-22A and includes any sub lines 14a or 14b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order."]
[null,null,null,null,null,null,null,null,null,null,"C",null,"Project Gross Plant is the total capital investment for the project calculated in the same method as the gross plant value in line 1 and includes CWIP in rate base if applicable.  This value includes subsequent capital investments required to maintain the facilities to their original capabilities."]
[null,null,null,null,null,null,null,null,null,null,"D",null,"Project Net Plant is the Project Gross Plant Identified in Column 3 less the associated Accumulated Depreciation."]
[null,null,null,null,null,null,null,null,null,null,"E",null,"Project Depreciation Expense is the actual value booked for the project and included in the Depreciation Expense in Attachment H-22A page 3 line 12."]
[null,null,null,null,null,null,null,null,null,null,"F",null,"True-Up Adjustment is included pursuant to a FERC approved methodology if applicable."]
[null,null,null,null,null,null,null,null,null,null,"G",null,"The Network Upgrade Charge is the value to be used in Schedule 26."]
[null,null,null,null,null,null,null,null,null,null,"H",null,"The Total General and Common Depreciation Expense excludes any depreciation expense directly associated with a project and thereby included in page 2 column 9."]

{"sheet":"Appx C - DEOK(MTEP)","index":9,"n_rows":100,"n_cols":24,"rows_kept":100,"cut":false,"hidden":false,"merged":[[99,12,99,23],[98,12,98,23],[92,12,92,23],[93,12,93,23],[94,12,94,23],[95,12,95,23],[96,12,96,23],[97,12,97,23]]}
[null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,"Appendix C"]
[null,null,null,null,null,null,null,null,"Page 1 of 2"]
[null,null,null,null,null,null,null,null,{"$f":"'DE Ohio & Kentucky'!J7","v":"For the 12 months ended: 12/31/2013"}]
[]
["Rate Formula Template"]
["Utilizing Attachment H-22A Data"]
[]
["Duke Energy Ohio and Duke Energy Kentucky"]
["Legacy MTEP Credit"]
[]
["To be completed in conjunction with Attachment H-22A."]
[]
[]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
["Line",null,null,null,"Attachment H-22A"]
["No.",null,null,null,"Page, Line, Col.",null,"Transmission",null,"Allocator"]
[null,null,"TRANSMISSION PLANT"]
[1,null,"Gross Transmission Plant - Total",null,"Sch. H-22A, p 2, line 2 col 5 (Note A)",null,{"$f":"'DE Ohio & Kentucky'!J77","v":684069749.74000001}]
[2,null,"Net Transmission Plant - Total",null,"Sch. H-22A, p 2, line 14 col 5 (Note B)",null,{"$f":"'DE Ohio & Kentucky'!J93","v":440305395.4485696}]
[]
[null,null,"O&M EXPENSE"]
[3,null,"Total O&M Allocated to Transmission",null,"Sch. H-22A, p 3, line 8 col 5",null,{"$f":"'DE Ohio & Kentucky'!J148","v":14130367}]
[4,null,"Annual Allocation Factor for O&M",null,"(line 3 divided by line 1 col 3)",null,{"$f":"IF(G24=0,0,G24/G20)","v":2.0656324892849954E-2},null,{"$f":"G25","v":2.0656324892849954E-2}]
[]
[null,null,"GENERAL AND COMMON (G&C) DEPRECIATION EXPENSE"]
["5",null,"Total G&C Depreciation Expense",null,"Sch. H-22A, p 3, lines 10 & 11, col 5 (Note H)",null,{"$f":"'DE Ohio & Kentucky'!J152+'DE Ohio & Kentucky'!J153","v":1099759}]
["6",null,"Annual Allocation Factor for G&C Depreciation Expense",null,"(line 5 divided by line 1 col 3)",null,{"$f":"IF(G28=0,0,G28/G20)","v":1.6076708558125752E-3},null,{"$f":"G29","v":1.6076708558125752E-3}]
[]
[null,null,"TAXES OTHER THAN INCOME TAXES"]
["7",null,"Total Other Taxes",null,"Sch. H-22A, p 3, line 20 col 5",null,{"$f":"'DE Ohio & Kentucky'!J165","v":10001687}]
["8",null,"Annual Allocation Factor for Other Taxes",null,"(line 5 divided by line 1 col 3)",null,{"$f":"IF(G32=0,0,G32/G20)","v":1.4620858477956996E-2},null,{"$f":"G33","v":1.4620858477956996E-2}]
[]
["9",null,"Annual Allocation Factor for Expense",null,"Sum of lines 4, 6 and 8",null,null,null,{"$f":"I25+I29+I33","v":3.6884854226619523E-2}]
[]
[null,null,"INCOME TAXES"]
["10",null,"Total Income Taxes",null,"Sch. H-22A, p 3, line 27 col 5",null,{"$f":"'DE Ohio & Kentucky'!J178","v":14637245.950544287}]
["11",null,"Annual Allocation Factor for Income Taxes",null,"(line 8 divided by line 2 col 3)",null,{"$f":"IF(G38=0,0,G38/G21)","v":3.3243394475401124E-2},null,{"$f":"G39","v":3.3243394475401124E-2}]
[]
[null,null,"RETURN "]
["12",null,"Return on Rate Base",null,"Sch. H-22A, p 3, line 28 col 5",null,{"$f":"'DE Ohio & Kentucky'!J180","v":32397603}]
["13",null,"Annual Allocation Factor for Return on Rate Base",null,"(line 10 divided by line 2 col 3)",null,{"$f":"IF(G42=0,0,G42/G21)","v":7.3579845568311333E-2},null,{"$f":"G43","v":7.3579845568311333E-2}]
[]
["14",null,"Annual Allocation Factor for Return",null,"Sum of lines 11 and 13",null,null,null,{"$f":"I39+I43","v":0.10682324004371246}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Appendix C"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page 2 of 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I4","v":"For the 12 months ended: 12/31/2013"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A6","v":"Rate Formula Template"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A7","v":"Utilizing Attachment H-22A Data"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A9","v":"Duke Energy Ohio and Duke Energy Kentucky"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A10","v":"Legacy MTEP Credit"}]
[]
[null,null,null,null,null,null,null,null,null,null,"Network Upgrade Charge Calculation By Project"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,-1,-2,-3,-4,-5,-6,-7,-8,-9,-10,-11,-12]
[null,null,null,null,null,null,null,null,null,null,"Line No.",null,"Project Name","MTEP Project Number","Project Gross Plant ","Annual Allocation Factor for Expense","Annual Expense Charge","Project Net Plant ","Annual Allocation Factor for Return","Annual Return Charge","Project Depreciation Expense","Annual Revenue Requirement","True-Up Adjustment","Network Upgrade Charge"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Note C)","(Page 1 line 7)","(Col. 3 * Col. 4)","(Note D)","(Page 1 line 12)","(Col. 6 * Col. 7)","(Note E)","(Sum Col. 5, 8 & 9)","(Note F)","Sum Col. 10 & 11\n(Note G)"]
[]
[null,null,null,null,null,null,null,null,null,null,"1a",null,{"$f":"'Appx C - DEO(MTEP)'!M66","v":"Hillcrest 345 kV"},{"$f":"'Appx C - DEO(MTEP)'!N66","v":91},{"$f":"'Appx C - DEO(MTEP)'!O66","v":17643147},{"$f":"$I$35","v":3.6884854226619523E-2},{"$f":"O66*P66","v":650764.90519381955},{"$f":"'Appx C - DEO(MTEP)'!R66","v":15964520},{"$f":"$I$45","v":0.10682324004371246},{"$f":"R66*S66","v":1705381.7521426484},{"$f":"'Appx C - DEO(MTEP)'!U66","v":306331},{"$f":"Q66+T66+U66","v":2662477.6573364679},{"$f":"'Appx C - DEO(MTEP)'!W66","v":0},{"$f":"V66+W66","v":2662477.6573364679}]
[null,null,null,null,null,null,null,null,null,null,"1b",null,"Project 2","P3",0,{"$f":"$I$35","v":3.6884854226619523E-2},{"$f":"O67*P67","v":0},0,{"$f":"$I$45","v":0.10682324004371246},{"$f":"R67*S67","v":0},0,{"$f":"Q67+T67+U67","v":0},0,{"$f":"V67+W67","v":0}]
[null,null,null,null,null,null,null,null,null,null,"1c",null,"Project 3","P3",0,{"$f":"$I$35","v":3.6884854226619523E-2},{"$f":"O68*P68","v":0},0,{"$f":"$I$45","v":0.10682324004371246},{"$f":"R68*S68","v":0},0,{"$f":"Q68+T68+U68","v":0},0,{"$f":"V68+W68","v":0}]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"2",null,"Annual Totals",null,null,null,null,null,null,null,null,{"$f":"SUM(V66:V85)","v":2662477.6573364679},{"$f":"SUM(W66:W85)","v":0},{"$f":"SUM(X66:X85)","v":2662477.6573364679}]
[]
[null,null,null,null,null,null,null,null,null,null,3,null,"Legacy MTEP Credit for Attachment H-22A, Page 1, Line 5a",null,null,null,null,null,null,null,null,null,null,{"$f":"X86","v":2662477.6573364679}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Note"]
[null,null,null,null,null,null,null,null,null,null,"Letter"]
[null,null,null,null,null,null,null,null,null,null,"A",null,"Gross Transmission Plant is that identified on page 2 line 2 of Attachment H-22A and includes any sub lines 2a or 2b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order."]
[null,null,null,null,null,null,null,null,null,null,"B",null,"Net Transmission Plant is that identified on page 2 line 14 of Attachment H-22A and includes any sub lines 14a or 14b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order."]
[null,null,null,null,null,null,null,null,null,null,"C",null,"Project Gross Plant is the total capital investment for the project calculated in the same method as the gross plant value in line 1 and includes CWIP in rate base if applicable.  This value includes subsequent capital investments required to maintain the facilities to their original capabilities."]
[null,null,null,null,null,null,null,null,null,null,"D",null,"Project Net Plant is the Project Gross Plant Identified in Column 3 less the associated Accumulated Depreciation."]
[null,null,null,null,null,null,null,null,null,null,"E",null,"Project Depreciation Expense is the actual value booked for the project and included in the Depreciation Expense in Attachment H-22A page 3 line 12."]
[null,null,null,null,null,null,null,null,null,null,"F",null,"True-Up Adjustment is included pursuant to a FERC approved methodology if applicable."]
[null,null,null,null,null,null,null,null,null,null,"G",null,"The Network Upgrade Charge is the value to be used in Schedule 26."]
[null,null,null,null,null,null,null,null,null,null,"H",null,"The Total General and Common Depreciation Expense excludes any depreciation expense directly associated with a project and thereby included in page 2 column 9."]

{"sheet":"Appx C - DEO(MTEP)","index":10,"n_rows":100,"n_cols":24,"rows_kept":100,"cut":false,"hidden":false,"merged":[[99,12,99,23],[98,12,98,23],[92,12,92,23],[93,12,93,23],[94,12,94,23],[95,12,95,23],[96,12,96,23],[97,12,97,23]]}
[null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,"Appendix C"]
[null,null,null,null,null,null,null,null,"Page 1 of 2"]
[null,null,null,null,null,null,null,null,{"$f":"'DE Ohio & Kentucky'!J7","v":"For the 12 months ended: 12/31/2013"}]
[]
["Rate Formula Template"]
["Utilizing Attachment H-22A Data"]
[]
["Duke Energy Ohio"]
["Legacy MTEP Credit"]
[]
["To be completed in conjunction with Attachment H-22A."]
[]
[]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
["Line",null,null,null,"Attachment H-22A"]
["No.",null,null,null,"Page, Line, Col.",null,"Transmission",null,"Allocator"]
[null,null,"TRANSMISSION PLANT"]
[1,null,"Gross Transmission Plant - Total",null,"Sch. H-22A, p 2, line 2 col 5 (Note A)",null,{"$f":"DEO!J76","v":651514416}]
[2,null,"Net Transmission Plant - Total",null,"Sch. H-22A, p 2, line 14 col 5 (Note B)",null,{"$f":"DEO!J92","v":421312392}]
[]
[null,null,"O&M EXPENSE"]
[3,null,"Total O&M Allocated to Transmission",null,"Sch. H-22A, p 3, line 8 col 5",null,{"$f":"DEO!J147","v":12646390}]
[4,null,"Annual Allocation Factor for O&M",null,"(line 3 divided by line 1 col 3)",null,{"$f":"IF(G24=0,0,G24/G20)","v":1.9410760052928744E-2},null,{"$f":"G25","v":1.9410760052928744E-2}]
[]
[null,null,"GENERAL AND COMMON (G&C) DEPRECIATION EXPENSE"]
["5",null,"Total G&C Depreciation Expense",null,"Sch. H-22A, p 3, lines 10 & 11, col 5 (Note H)",null,{"$f":"DEO!J151+DEO!J152","v":1041287}]
["6",null,"Annual Allocation Factor for G&C Depreciation Expense",null,"(line 5 divided by line 1 col 3)",null,{"$f":"IF(G28=0,0,G28/G20)","v":1.598256269436101E-3},null,{"$f":"G29","v":1.598256269436101E-3}]
[]
[null,null,"TAXES OTHER THAN INCOME TAXES"]
["7",null,"Total Other Taxes",null,"Sch. H-22A, p 3, line 20 col 5",null,{"$f":"DEO!J164","v":10552215}]
["8",null,"Annual Allocation Factor for Other Taxes",null,"(line 5 divided by line 1 col 3)",null,{"$f":"IF(G32=0,0,G32/G20)","v":1.6196441307908066E-2},null,{"$f":"G33","v":1.6196441307908066E-2}]
[]
["9",null,"Annual Allocation Factor for Expense",null,"Sum of lines 4, 6 and 8",null,null,null,{"$f":"I25+I29+I33","v":3.7205457630272915E-2}]
[]
[null,null,"INCOME TAXES"]
["10",null,"Total Income Taxes",null,"Sch. H-22A, p 3, line 27 col 5",null,{"$f":"DEO!J177","v":14333130.138216302}]
["11",null,"Annual Allocation Factor for Income Taxes",null,"(line 8 divided by line 2 col 3)",null,{"$f":"IF(G38=0,0,G38/G21)","v":3.4020195964746987E-2},null,{"$f":"G39","v":3.4020195964746987E-2}]
[]
[null,null,"RETURN "]
["12",null,"Return on Rate Base",null,"Sch. H-22A, p 3, line 28 col 5",null,{"$f":"DEO!J179","v":31575694}]
["13",null,"Annual Allocation Factor for Return on Rate Base",null,"(line 10 divided by line 2 col 3)",null,{"$f":"IF(G42=0,0,G42/G21)","v":7.494603671662238E-2},null,{"$f":"G43","v":7.494603671662238E-2}]
[]
["14",null,"Annual Allocation Factor for Return",null,"Sum of lines 11 and 13",null,null,null,{"$f":"I39+I43","v":0.10896623268136937}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Appendix C"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page 2 of 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I4","v":"For the 12 months ended: 12/31/2013"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A6","v":"Rate Formula Template"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A7","v":"Utilizing Attachment H-22A Data"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A9","v":"Duke Energy Ohio"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A10","v":"Legacy MTEP Credit"}]
[]
[null,null,null,null,null,null,null,null,null,null,"Network Upgrade Charge Calculation By Project"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,-1,-2,-3,-4,-5,-6,-7,-8,-9,-10,-11,-12]
[null,null,null,null,null,null,null,null,null,null,"Line No.",null,"Project Name","MTEP Project Number","Project Gross Plant ","Annual Allocation Factor for Expense","Annual Expense Charge","Project Net Plant ","Annual Allocation Factor for Return","Annual Return Charge","Project Depreciation Expense","Annual Revenue Requirement","True-Up Adjustment","Network Upgrade Charge"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Note C)","(Page 1 line 7)","(Col. 3 * Col. 4)","(Note D)","(Page 1 line 12)","(Col. 6 * Col. 7)","(Note E)","(Sum Col. 5, 8 & 9)","(Note F)","Sum Col. 10 & 11\n(Note G)"]
[]
[null,null,null,null,null,null,null,null,null,null,"1a",null,"Hillcrest 345 kV",91,17643147,{"$f":"$I$35","v":3.7205457630272915E-2},{"$f":"O66*P66","v":656421.35817317665},15964520,{"$f":"$I$45","v":0.10896623268136937},{"$f":"R66*S66","v":1739593.6009663751},306331,{"$f":"Q66+T66+U66","v":2702345.959139552},0,{"$f":"V66+W66","v":2702345.959139552}]
[null,null,null,null,null,null,null,null,null,null,"1b",null,"Project 2","P2",0,{"$f":"$I$35","v":3.7205457630272915E-2},{"$f":"O67*P67","v":0},0,{"$f":"$I$45","v":0.10896623268136937},{"$f":"R67*S67","v":0},0,{"$f":"Q67+T67+U67","v":0},0,{"$f":"V67+W67","v":0}]
[null,null,null,null,null,null,null,null,null,null,"1c",null,"Project 3","P3",0,{"$f":"$I$35","v":3.7205457630272915E-2},{"$f":"O68*P68","v":0},0,{"$f":"$I$45","v":0.10896623268136937},{"$f":"R68*S68","v":0},0,{"$f":"Q68+T68+U68","v":0},0,{"$f":"V68+W68","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"2",null,"Annual Totals",null,null,null,null,null,null,null,null,{"$f":"SUM(V66:V85)","v":2702345.959139552},{"$f":"SUM(W66:W85)","v":0},{"$f":"SUM(X66:X85)","v":2702345.959139552}]
[]
[null,null,null,null,null,null,null,null,null,null,3,null,"Legacy MTEP Credit for Attachment H-22A, Page 1, Line 5a",null,null,null,null,null,null,null,null,null,null,{"$f":"X86","v":2702345.959139552}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Note"]
[null,null,null,null,null,null,null,null,null,null,"Letter"]
[null,null,null,null,null,null,null,null,null,null,"A",null,"Gross Transmission Plant is that identified on page 2 line 2 of Attachment H-22A and includes any sub lines 2a or 2b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order."]
[null,null,null,null,null,null,null,null,null,null,"B",null,"Net Transmission Plant is that identified on page 2 line 14 of Attachment H-22A and includes any sub lines 14a or 14b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order."]
[null,null,null,null,null,null,null,null,null,null,"C",null,"Project Gross Plant is the total capital investment for the project calculated in the same method as the gross plant value in line 1 and includes CWIP in rate base if applicable.  This value includes subsequent capital investments required to maintain the facilities to their original capabilities."]
[null,null,null,null,null,null,null,null,null,null,"D",null,"Project Net Plant is the Project Gross Plant Identified in Column 3 less the associated Accumulated Depreciation."]
[null,null,null,null,null,null,null,null,null,null,"E",null,"Project Depreciation Expense is the actual value booked for the project and included in the Depreciation Expense in Attachment H-22A page 3 line 12."]
[null,null,null,null,null,null,null,null,null,null,"F",null,"True-Up Adjustment is included pursuant to a FERC approved methodology if applicable."]
[null,null,null,null,null,null,null,null,null,null,"G",null,"The Network Upgrade Charge is the value to be used in Schedule 26."]
[null,null,null,null,null,null,null,null,null,null,"H",null,"The Total General and Common Depreciation Expense excludes any depreciation expense directly associated with a project and thereby included in page 2 column 9."]

{"sheet":"Appx C - DEK(MTEP)","index":11,"n_rows":100,"n_cols":24,"rows_kept":100,"cut":false,"hidden":false,"merged":[[99,12,99,23],[98,12,98,23],[92,12,92,23],[93,12,93,23],[94,12,94,23],[95,12,95,23],[96,12,96,23],[97,12,97,23]]}
[null,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,"Appendix C"]
[null,null,null,null,null,null,null,null,"Page 1 of 2"]
[null,null,null,null,null,null,null,null,{"$f":"'DE Ohio & Kentucky'!J7","v":"For the 12 months ended: 12/31/2013"}]
[]
["Rate Formula Template"]
["Utilizing Attachment H-22A Data"]
[]
["Duke Energy Kentucky"]
["Legacy MTEP Credit"]
[]
["To be completed in conjunction with Attachment H-22A."]
[]
[]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
["Line",null,null,null,"Attachment H-22A"]
["No.",null,null,null,"Page, Line, Col.",null,"Transmission",null,"Allocator"]
[null,null,"TRANSMISSION PLANT"]
[1,null,"Gross Transmission Plant - Total",null,"Sch. H-22A, p 2, line 2 col 5 (Note A)",null,{"$f":"DEK!J76","v":32555334}]
[2,null,"Net Transmission Plant - Total",null,"Sch. H-22A, p 2, line 14 col 5 (Note B)",null,{"$f":"DEK!J92","v":19474063}]
[]
[null,null,"O&M EXPENSE"]
[3,null,"Total O&M Allocated to Transmission",null,"Sch. H-22A, p 3, line 8 col 5",null,{"$f":"DEK!J147","v":1314657}]
[4,null,"Annual Allocation Factor for O&M",null,"(line 3 divided by line 1 col 3)",null,{"$f":"IF(G24=0,0,G24/G20)","v":4.0382230451083682E-2},null,{"$f":"G25","v":4.0382230451083682E-2}]
[]
[null,null,"GENERAL AND COMMON (G&C) DEPRECIATION EXPENSE"]
["5",null,"Total G&C Depreciation Expense",null,"Sch. H-22A, p 3, lines 10 & 11, col 5 (Note H)",null,{"$f":"DEK!J151+DEK!J152","v":64322}]
["6",null,"Annual Allocation Factor for G&C Depreciation Expense",null,"(line 5 divided by line 1 col 3)",null,{"$f":"IF(G28=0,0,G28/G20)","v":1.975774538206243E-3},null,{"$f":"G29","v":1.975774538206243E-3}]
[]
[null,null,"TAXES OTHER THAN INCOME TAXES"]
["7",null,"Total Other Taxes",null,"Sch. H-22A, p 3, line 20 col 5",null,{"$f":"DEK!J164","v":224822}]
["8",null,"Annual Allocation Factor for Other Taxes",null,"(line 5 divided by line 1 col 3)",null,{"$f":"IF(G32=0,0,G32/G20)","v":6.905842219281178E-3},null,{"$f":"G33","v":6.905842219281178E-3}]
[]
["9",null,"Annual Allocation Factor for Expense",null,"Sum of lines 4, 6 and 8",null,null,null,{"$f":"I25+I29+I33","v":4.9263847208571104E-2}]
[]
[null,null,"INCOME TAXES",null,null,null,null,null,null,null,null," "]
["10",null,"Total Income Taxes",null,"Sch. H-22A, p 3, line 27 col 5",null,{"$f":"DEK!J177","v":592478.06914473802}]
["11",null,"Annual Allocation Factor for Income Taxes",null,"(line 8 divided by line 2 col 3)",null,{"$f":"IF(G38=0,0,G38/G21)","v":3.0423957709530776E-2},null,{"$f":"G39","v":3.0423957709530776E-2}]
[]
[null,null,"RETURN "]
["12",null,"Return on Rate Base",null,"Sch. H-22A, p 3, line 28 col 5",null,{"$f":"DEK!J179","v":1231116}]
["13",null,"Annual Allocation Factor for Return on Rate Base",null,"(line 10 divided by line 2 col 3)",null,{"$f":"IF(G42=0,0,G42/G21)","v":6.3218240590060745E-2},null,{"$f":"G43","v":6.3218240590060745E-2}]
[]
["14",null,"Annual Allocation Factor for Return",null,"Sum of lines 11 and 13",null,null,null,{"$f":"I39+I43","v":9.3642198299591528E-2}]
[]
[]
[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,null,null,null,null,null,null,null,"Attachment H-22A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Appendix C"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page 2 of 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I4","v":"For the 12 months ended: 12/31/2013"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A6","v":"Rate Formula Template"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A7","v":"Utilizing Attachment H-22A Data"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A9","v":"Duke Energy Kentucky"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A10","v":"Legacy MTEP Credit"}]
[]
[null,null,null,null,null,null,null,null,null,null,"Network Upgrade Charge Calculation By Project"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,-1,-2,-3,-4,-5,-6,-7,-8,-9,-10,-11,-12]
[null,null,null,null,null,null,null,null,null,null,"Line No.",null,"Project Name","MTEP Project Number","Project Gross Plant ","Annual Allocation Factor for Expense","Annual Expense Charge","Project Net Plant ","Annual Allocation Factor for Return","Annual Return Charge","Project Depreciation Expense","Annual Revenue Requirement","True-Up Adjustment","Network Upgrade Charge"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Note C)","(Page 1 line 7)","(Col. 3 * Col. 4)","(Note D)","(Page 1 line 12)","(Col. 6 * Col. 7)","(Note E)","(Sum Col. 5, 8 & 9)","(Note F)","Sum Col. 10 & 11\n(Note G)"]
[]
[null,null,null,null,null,null,null,null,null,null,"1a",null,"Project 1","P1",0,{"$f":"$I$35","v":4.9263847208571104E-2},{"$f":"O66*P66","v":0},0,{"$f":"$I$45","v":9.3642198299591528E-2},{"$f":"R66*S66","v":0},0,{"$f":"Q66+T66+U66","v":0},0,{"$f":"V66+W66","v":0}]
[null,null,null,null,null,null,null,null,null,null,"1b",null,"Project 2","P2",0,{"$f":"$I$35","v":4.9263847208571104E-2},{"$f":"O67*P67","v":0},0,{"$f":"$I$45","v":9.3642198299591528E-2},{"$f":"R67*S67","v":0},0,{"$f":"Q67+T67+U67","v":0},0,{"$f":"V67+W67","v":0}]
[null,null,null,null,null,null,null,null,null,null,"1c",null,"Project 3","P3",0,{"$f":"$I$35","v":4.9263847208571104E-2},{"$f":"O68*P68","v":0},0,{"$f":"$I$45","v":9.3642198299591528E-2},{"$f":"R68*S68","v":0},0,{"$f":"Q68+T68+U68","v":0},0,{"$f":"V68+W68","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"2",null,"Annual Totals",null,null,null,null,null,null,null,null,{"$f":"SUM(V66:V85)","v":0},{"$f":"SUM(W66:W85)","v":0},{"$f":"SUM(X66:X85)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,3,null,"Legacy MTEP Credit for Attachment H-22A, Page 1, Line 5a",null,null,null,null,null,null,null,null,null,null,{"$f":"X86","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Note"]
[null,null,null,null,null,null,null,null,null,null,"Letter"]
[null,null,null,null,null,null,null,null,null,null,"A",null,"Gross Transmission Plant is that identified on page 2 line 2 of Attachment H-22A and includes any sub lines 2a or 2b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order."]
[null,null,null,null,null,null,null,null,null,null,"B",null,"Net Transmission Plant is that identified on page 2 line 14 of Attachment H-22A and includes any sub lines 14a or 14b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order."]
[null,null,null,null,null,null,null,null,null,null,"C",null,"Project Gross Plant is the total capital investment for the project calculated in the same method as the gross plant value in line 1 and includes CWIP in rate base if applicable.  This value includes subsequent capital investments required to maintain the facilities to their original capabilities."]
[null,null,null,null,null,null,null,null,null,null,"D",null,"Project Net Plant is the Project Gross Plant Identified in Column 3 less the associated Accumulated Depreciation."]
[null,null,null,null,null,null,null,null,null,null,"E",null,"Project Depreciation Expense is the actual value booked for the project and included in the Depreciation Expense in Attachment H-22A page 3 line 12."]
[null,null,null,null,null,null,null,null,null,null,"F",null,"True-Up Adjustment is included pursuant to a FERC approved methodology if applicable."]
[null,null,null,null,null,null,null,null,null,null,"G",null,"The Network Upgrade Charge is the value to be used in Schedule 26."]
[null,null,null,null,null,null,null,null,null,null,"H",null,"The Total General and Common Depreciation Expense excludes any depreciation expense directly associated with a project and thereby included in page 2 column 9."]

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["DUKE ENERGY OHIO, INC."]
["DEPRECIATION RATES"]
[]
[]
["FERC",null,"Company",null,null,null,"Actual"]
["Account",null,"Account",null,null,null,"Accrual "]
["Number",null,"Number",null,"Description",null,"Rates"]
["(A)",null,"(B)",null,"(C)",null,"(D)"]
[null,null,null,null,null,null,"%"]
["Wholly Owned Transmission Plant"]
[]
[350,null,3403,null,"Rights of Way",null,1.54]
[352,null,3420,null,"Structures &  Improvements",null,1.9]
[352,null,3424,null,"Structures &  Improvements - Duke Ohio - Loc. in Ky.",null,1.9]
[353,null,3430,null,"Station Equipment",null,1.44]
[353,null,3434,null,"Station Equipment - Duke Ohio - Loc. in Ky.",null,1.44]
[354,null,3440,null,"Towers & Fixtures",null,1.85]
[354,null,3444,null,"Towers & Fixtures - Duke Ohio - Loc. in Ky.",null,1.85]
[355,null,3450,null,"Poles & Fixtures",null,2.31]
[355,null,3454,null,"Poles & Fixtures - Duke Ohio - Loc. in Ky.",null,2.31]
[356,null,3460,null,"Overhead Conductors & Devices",null,1.91]
[356,null,3464,null,"Overhead Conductors & Devices - Duke Ohio - Loc. in Ky.",null,1.91]
[357,null,3470,null,"Underground Conduit",null,1.43]
[358,null,3480,null,"Underground Conductors & Devices",null,2.37]
[]
["Commonly Owned Transmission Plant - CCD Projects"]
[]
[352,null,3421,null,"Structures &  Improvements - CCD Projects",null,2.5]
[352,null,3425,null,"Structures &  Improvements - CCD Projects",null,2.5]
[353,null,3431,null,"Station Equipment - CCD Projects",null,1.44]
[353,null,3432,null,"Station Equipment - CCD Projects",null,1.44]
[353,null,3435,null,"Station Equipment - CCD Projects",null,1.44]
[353,null,3437,null,"Station Equipment - CCD Projects",null,1.44]
[354,null,3441,null,"Towers & Fixtures - CCD Projects",null,3]
[354,null,3442,null,"Towers & Fixtures - CCD Projects",null,3]
[354,null,3445,null,"Towers & Fixtures - CCD Projects",null,3]
[354,null,3446,null,"Towers & Fixtures - CCD Projects - Loc. In Ky.",null,3]
[354,null,3448,null,"Towers & Fixtures - CCD Projects",null,3]
[355,null,3451,null,"Poles & Fixtures - CCD Projects",null,3]
[355,null,3455,null,"Poles & Fixtures - CCD Projects",null,3]
[356,null,3461,null,"Overhead Conductors & Devices - CCD Projects",null,2.5]
[356,null,3462,null,"Overhead Conductors & Devices - CCD Projects",null,2.5]
[356,null,3465,null,"Overhead Conductors & Devices - CCD Projects",null,2.5]
[356,null,3466,null,"Overhead Conductors & Devices - CCD Projects - Loc. In Ky.",null,2.5]
[]
["Commonly Owned Transmission Plant - CD Projects"]
[]
[352,null,3423,null,"Structures &  Improvements - CD Projects",null,2.5]
[353,null,3433,null,"Station Equipment - CD Projects",null,1.44]
[353,null,3438,null,"Station Equipment - CD Projects",null,1.44]
[354,null,3447,null,"Towers & Fixtures - CD Projects",null,3]
[356,null,3467,null,"Overhead Conductors & Devices - CD Projects",null,2.5]
[]
["General and Intangible Plant"]
[]
[303,3030,3030,null,"Miscellaneous Intangible Plant ",null,20]
[389,3890,3890,null,"Land and Land Rights",null,"N/A"]
[390,3900,3900,null,"Structures and Improvements",null,2.5]
[391,3910,3910,null,"Office Furniture and Equipment",null,5]
[391,3911,3911,null,"Electronic Data Processing Equipment",null,20]
[391,3920,3920,null,"Transportation Equipment",null,8.33]
[391,3921,3921,null,"Trailers",null,4.25]
[392,3940,3940,null,"Tools, Shop & Garage Equipment",null,4]
[392,3950,3950,null,"Laboratory Equipment",null,6.67]
[393,3960,3960,null,"Power Operated Equipment",null,5.88]
[393,3970,3970,null,"Communication Equipment",null,6.67]
[394,3980,3980,null,"Miscellaneous Equipment",null,5]

{"sheet":"Appx D DEK","index":13,"n_rows":28,"n_cols":7,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
["DUKE ENERGY KENTUCKY, INC."]
["DEPRECIATION RATES"]
[]
[]
["FERC",null,"Company",null,null,null,"Actual"]
["Account",null,"Account",null,null,null,"Accrual "]
["Number",null,"Number",null,"Description",null,"Rates"]
["(A)",null,"(B)",null,"(C)",null,"(D)"]
[null,null,null,null,null,null,"%"]
["Transmission Plant"]
[]
[350,null,3501,null,"Rights of Way",null,1.48]
[352,null,3520,null,"Structures & Improvements",null,0.41]
[353,null,3530,null,"Station Equipment",null,2.25]
[353,null,3532,null,"Station Equipment - Major",null,2.77]
[353,null,3535,null,"Station Equipment - Electronic",null,9.5500000000000007]
[355,null,3550,null,"Poles & Fixtures",null,2.2799999999999998]
[356,null,3560,null,"Overhead Conductors & Devices",null,2.31]
[]
[]
["General and Intagible Plant"]
[]
[303,null,3030,null,"Miscellaneous Intangible Plant",null,20]
[390,null,3900,null,"Land and Land Rights",null,1.77]
[391,null,3910,null,"Structures and Improvements",null,18.559999999999999]
[392,null,3921,null,"Electronic Data Processing Equipment",null,6.53]
[394,null,3940,null,"Transportation Equipment",null,4.1399999999999997]
[397,null,3970,null,"Stores Equipment",null,6.93]

{"sheet":"Appx E","index":14,"n_rows":48,"n_cols":7,"rows_kept":48,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
["Rate Formula Template"]
["Utilizing Attachment H-22A Data"]
[]
["Duke Energy Ohio and Duke Energy Kentucky"]
["Firm PTP Service Revenue Credit Adjustment Calculation"]
[]
["To be completed in conjunction with Attachment H-22A."]
[]
[]
[null,null,"(1)",null,"(2)",null,"(3)"]
[]
["No.",null,null,null,"Reference",null,"Company Total"]
[]
[null,null,"REVENUE CREDIT TRUE-UP "]
[{"$f":"MAX(A17:A$17)+1","v":1},null,"  Difference Between Revenue Received In PJM vs. Midwest ISO",null,"(Note A)",null,{"$f":"SUM('Appx E - Workpaper'!G37)","v":-991787.05}]
[]
[null,null,"ACCUMULATED BALANCE OF REVENUE CREDIT TRUE-UP"]
[{"$f":"MAX(A$17:A20)+1","v":2},null,"  Accumulated Balance of Deferral",null,"(Note B)",null,{"$f":"'Appx E - Workpaper'!M36","v":-1295062.8278831979}]
[{"$f":"MAX(A$17:A21)+1","v":3},null,"  Income Tax Rate for Deferral Calculation",null,"(Note C)",null,{"$f":"G28","v":0.45371258432455336}]
[{"$f":"MAX(A$17:A22)+1","v":4},null,"  Deferred Income Taxes on Accumulated Deferral (Line 2 * Line 3)",null,null,null,{"$f":"G22*G21","v":-587586.30250154994}]
[]
[{"$f":"MAX(A$17:A24)+1","v":5},null,"Accumulated Deferral for Carrying Cost Calculation (Line 2 - Line 4)",null,null,null,{"$f":"G21-G23","v":-707476.52538164798}]
[]
[null,null,"INCOME TAXES"]
[{"$f":"MAX(A$17:A27)+1","v":6},null,"   CIT = (T/(1-T)) * (1 - (WCLTD/R))",null,"Attachment H-22, page 3, line 22",null,{"$f":"'DE Ohio & Kentucky'!E170","v":0.45371258432455336}]
[]
[{"$f":"MAX(A$17:A29)+1","v":7},null,"Income Taxes (Line 6 * Line 9)",null,null,null,{"$f":"G28*G34","v":-10432.207587095547}]
[]
[null,null,"CARRYING COST ON DEFERRAL"]
[{"$f":"MAX(A$17:A32)+1","v":8},null,"  FERC Refund Rate",null,"(Note D)",null,3.2500000000000001E-2]
[{"$f":"MAX(A$17:A33)+1","v":9},null,"  Carrying Cost (Line 5 * Line 8)",null,null,null,{"$f":"G33*G25","v":-22992.987074903562}]
[]
[{"$f":"MAX(A$17:A35)+1","v":10},null,"Revenue Credit Adjustment (Line 1 + Line 7 + Line 9)",null,null,null,{"$f":"G18+G34+G30","v":-1025212.2446619992}]
[]
[]
["Note"]
[]
["A",null,"From Appendix E, Workpaper, Column (4)."]
[]
["B",null,"Accumulated balance of deferral as of December 31st of the year prior to effective date of new rates."]
[]
["C",null,"Effective deferred tax rate during applicable test year."]
[]
["D",null,"FERC Refund Rate is the approved rate as of December 31 of calendar year prior to the "]
[null,null,"rate year (see 18 CFR Section 35.19a)."]

{"sheet":"Appx E - Workpaper","index":15,"n_rows":66,"n_cols":13,"rows_kept":66,"cut":false,"hidden":false,"merged":[[0,0,0,12],[2,0,2,12]]}
["Duke Energy Ohio and Duke Energy Kentucky"]
[]
["Worksheet for Firm PTP Service Revenue Credit Adjustment Calculation"]
[null,null,null,null,null,null,null,null,null,null,null,null,"(7) = Prior month's "]
["(1)",null,"(2)",null,"(3)",null,"(4) = (2) - (3)",null,"(5)",null,"(6) = (4) - (5)",null,"Balance + (6)"]
[]
[null,null,"Actual Firm PTP Service",null,"Actual Firm PTP Service",null,"Difference Between Revenue",null,"Monthly True-Up Adjustment ",null,null,null,"Accumulated Balance of"]
[null,null,"Revenue Included in Test Year",null,"Revenue Received from ",null,"Received and Amount in Rates",null,"Included In H-22A Net ",null,"Amount Deferred for Future",null,"Deferred Firm PTP Service"]
["Period",null,"Rate Calculation (Note A)",null,"PJM (Note B)",null,"Excluding True Up",null,"Revenue Requirement (Note C)",null,"Future Recovery",null,"Revenue Credit Adjustment"]
[]
["2012-01-11",null,{"$f":"ROUND(561138.24+230045.39,0)","v":791184},null,1562589.5499999998,null,{"$f":"C11-E11","v":-771405.54999999981},null,null,null,{"$f":"G11-I11","v":-771405.54999999981},null,{"$f":"M10+K11","v":-771405.54999999981}]
["2012-02-11",null,{"$f":"ROUND(445362.79+202942.54,0)","v":648305},null,-458016.89482520078,null,1106321.8948252008,null,null,null,1106321.8948252008,null,334916.34482520097]
["2012-03-11",null,{"$f":"ROUND(549462.12+193854.15,0)","v":743316},null,534345.18155459943,null,208970.81844540057,null,null,null,208970.81844540057,null,543887.16327060154]
["2012-04-11",null,{"$f":"ROUND(455463.48+150674.434,0)","v":606138},null,550253.63733060018,null,55884.362669399823,null,null,null,55884.362669399823,null,599771.52594000136]
["2012-05-11",null,{"$f":"ROUND(537380.9+204248.25,0)","v":741629},null,508520.05944439973,null,233108.94055560027,null,null,null,233108.94055560027,null,832880.46649560169]
["2012-06-11",null,775567.48,null,711074.07110220008,null,64493.408897799905,null,null,null,64493.408897799905,null,897373.8753934016]
["2012-07-11",null,772561.1,null,699565.88500740007,null,72995.214992599911,null,null,null,72995.214992599911,null,970369.09038600151]
["2012-08-11",null,848269.61,null,763861.94851899997,null,84407.661481000017,null,null,null,84407.661481000017,null,1054776.7518670014]
["2012-09-11",null,399762.03999999992,null,1373307.9590893993,null,-973545.91908939939,null,null,null,-973545.91908939939,null,81230.832777602016]
["2012-10-11",null,413655.46,null,783231.69399280043,null,-369576.23399280041,null,null,null,-369576.23399280041,null,-288345.40121519839]
["2012-11-11",null,663142.91999999993,null,866737.91457279993,null,-203594.9945728,null,null,null,-203594.9945728,null,-491940.39578799839]
["2012-12-11",null,652756.43000000005,null,888676.81209519983,null,-235920.38209519978,null,null,null,-235920.38209519978,null,-727860.77788319811]
["Total",null,{"$f":"SUM(C11:C22)","v":8056287.04},null,{"$f":"SUM(E11:E22)","v":8784147.8178831972},null,{"$f":"SUM(G11:G22)","v":-727860.77788319811},null,null,null,{"$f":"SUM(K11:K22)","v":-727860.77788319811}]
[]
["2013-01-11",null,627309.66,null,875002.99,null,{"$f":"C25-E25","v":-247693.32999999996},null,null,null,{"$f":"G25-I25","v":-247693.32999999996},null,{"$f":"M22+K25","v":-975554.10788319807}]
["2013-02-11",null,573006.85,null,772468.05,null,{"$f":"C26-E26","v":-199461.20000000007},null,null,null,-199461.20000000007,null,{"$f":"M25+K26","v":-1175015.3078831981}]
["2013-03-11",null,724328.85,null,830765.07,null,{"$f":"C27-E27","v":-106436.21999999997},null,null,null,-106436.21999999997,null,-1281451.5278831981]
["2013-04-11",null,591717.18999999994,null,793293.88,null,{"$f":"C28-E28","v":-201576.69000000006},null,null,null,-201576.69000000006,null,-1483028.2178831981]
["2013-05-11",null,571818.81000000006,null,808438.42,null,{"$f":"C29-E29","v":-236619.61},null,null,null,-236619.61,null,-1719647.8278831979]
["2013-06-11",null,null,null,null,null,null,null,{"$f":"ROUND($M$22/12,0)","v":-60655},null,60655,null,-1658992.8278831979]
["2013-07-11",null,null,null,null,null,null,null,{"$f":"ROUND($M$22/12,0)","v":-60655},null,60655,null,-1598337.8278831979]
["2013-08-11",null,null,null,null,null,null,null,-60655,null,60655,null,-1537682.8278831979]
["2013-09-11",null,null,null,null,null,null,null,-60655,null,60655,null,-1477027.8278831979]
["2013-10-11",null,null,null,null,null,null,null,-60655,null,60655,null,-1416372.8278831979]
["2013-11-11",null,null,null,null,null,null,null,-60655,null,60655,null,-1355717.8278831979]
["2013-12-11",null,null,null,null,null,null,null,-60655,null,60655,null,-1295062.8278831979]
["Total",null,{"$f":"SUM(C25:C36)","v":3088181.36},null,{"$f":"SUM(E25:E36)","v":4079968.4099999997},null,{"$f":"SUM(G25:G36)","v":-991787.05},null,{"$f":"SUM(I30:I36)","v":-424585},null,{"$f":"SUM(K25:K36)","v":-567202.05000000005}]
[]
["2014-01-11",null,null,null,null,null,null,null,null,null,{"$f":"G39-I39","v":0},null,{"$f":"M36+K39","v":-1295062.8278831979}]
["2014-02-11",null,null,null,null,null,null,null,null,null,0,null,{"$f":"M39+K40","v":-1295062.8278831979}]
["2014-03-11",null,null,null,null,null,null,null,null,null,0,null,-1295062.8278831979]
["2014-04-11",null,null,null,null,null,null,null,null,null,0,null,-1295062.8278831979]
["2014-05-11",null,null,null,null,null,null,null,null,null,0,null,-1295062.8278831979]
["2014-06-11",null,null,null,null,null,null,null,null,null,0,null,-1295062.8278831979]
["2014-07-11",null,null,null,null,null,null,null,null,null,0,null,-1295062.8278831979]
["2014-08-11",null,null,null,null,null,null,null,null,null,0,null,-1295062.8278831979]
["2014-09-11",null,null,null,null,null,null,null,null,null,0,null,-1295062.8278831979]
["2014-10-11",null,null,null,null,null,null,null,null,null,0,null,-1295062.8278831979]
["2014-11-11",null,null,null,null,null,null,null,null,null,0,null,-1295062.8278831979]
["2014-12-11",null,null,null,null,null,null,null,null,null,0,null,-1295062.8278831979]
["Total",null,null,null,null,null,null,null,{"$f":"SUM(I44:I50)","v":0},null,{"$f":"SUM(K39:K50)","v":0}]
[]
["2015-01-11",null,null,null,null,null,null,null,null,null,{"$f":"G53-I53","v":0},null,{"$f":"M50+K53","v":-1295062.8278831979}]
["2015-02-11",null,null,null,null,null,null,null,null,null,{"$f":"G54-I54","v":0},null,{"$f":"M53+K54","v":-1295062.8278831979}]
["2015-03-11",null,null,null,null,null,null,null,null,null,{"$f":"G55-I55","v":0},null,{"$f":"M54+K55","v":-1295062.8278831979}]
["2015-04-11",null,null,null,null,null,null,null,null,null,{"$f":"G56-I56","v":0},null,{"$f":"M55+K56","v":-1295062.8278831979}]
["2015-05-11",null,null,null,null,null,null,null,null,null,{"$f":"G57-I57","v":0},null,{"$f":"M56+K57","v":-1295062.8278831979}]
["Total",null,null,null,null,null,null,null,{"$f":"SUM(I53:I57)","v":0},null,{"$f":"SUM(K53:K57)","v":0}]
[]
["Notes:"]
[]
["(A)",null,"Monthly Firm PTP service revenue from Midwest ISO during test year applicable to currently effectives NITS and PTP service rates."]
["(B)",null,"Actual monthly Firm PTP service revenue received from PJM during current period."]
["(C)",null,"Recovery of deferral begins with the first period for billing rates approved using a test year for Attachment H-22A that includes actual operations in PJM. "]
[null,null,"The recovery of the amounts deferred between January 1, 2012, and December 31, 2012, will begin on June 1, 2013, and will end on May 31, 2014."]
[null,null,"The recovery of the amounts deferred between January 1, 2013 and May 31, 2013, will begin on June 1, 2014, and will end on May 31, 2015."]

{"sheet":"P2 ADIT 190 & 282","index":16,"n_rows":30,"n_cols":6,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
["Duke Energy Ohio and Duke Energy Kentucky"]
[]
[null,null,null,null,null,"Exhibit No. DUK-102"]
[null,null,null,null,null,{"$f":"\"Page 1 of \"&Workpaper","v":"Page 1 of 10"}]
[null,null,null,null,null,{"$f":"'DE Ohio & Kentucky'!$J$124","v":"For the 12 months ended: 12/31/2013"}]
[]
["Accumulated Deferred Income Taxes"]
["Accounts 190 and Account 282"]
[]
[]
[]
[null,"Account 190",null,"DEO","DEK","DEOK"]
[]
["Per Books Total, Page 234, lines 8 & 17, column c",null,null,{"$f":"9002756+128093604","v":137096360},{"$f":"-3715764-621838","v":-4337602},{"$f":"E14+D14","v":132758758}]
[]
["Less: "]
[null,"FAS 106 and FAS 109 Related items",null,{"$f":"1573899-4565679+974167","v":-2017613},{"$f":"1773824+63279","v":1837103},{"$f":"E17+D17","v":-180510}]
[]
["Adjusted Balances - To Page 2, Line 22",null,null,{"$f":"D14-D17","v":139113973},{"$f":"E14-E17","v":-6174705},{"$f":"F14-F17","v":132939268}]
[]
[]
[]
[null,"Account 282",null,"DEO","DEK","DEOK"]
[]
["Per Books Total, Page 275, lines 2 & 6, column k",null,null,{"$f":"523662133+577366744","v":1101028877},{"$f":"116967578+62162996","v":179130574},{"$f":"E25+D25","v":1280159451}]
[]
["Less:"]
[null,"FAS 106 and FAS 109 Related items",null,{"$f":"691873+80019281-15627836","v":65083318},{"$f":"342276+4339059-1529491-3706746","v":-554902},{"$f":"E28+D28","v":64528416}]
[]
["Adjusted Balances - To Page 2, Line 20",null,null,{"$f":"D25-D28","v":1035945559},{"$f":"E25-E28","v":179685476},{"$f":"F25-F28","v":1215631035}]

{"sheet":"P2 Allocate M&S","index":17,"n_rows":38,"n_cols":8,"rows_kept":38,"cut":false,"hidden":false,"merged":[]}
[{"$f":"'P2 ADIT 190 & 282'!A1","v":"Duke Energy Ohio and Duke Energy Kentucky"}]
[]
[null,null,null,null,null,null,null,"Exhibit No. DUK-102"]
[null,null,null,null,null,null,null,{"$f":"\"Page 2 of \"&Workpaper","v":"Page 2 of 10"}]
[null,null,null,null,null,null,null,{"$f":"'DE Ohio & Kentucky'!$J$124","v":"For the 12 months ended: 12/31/2013"}]
[]
["Materials and Supplies"]
["Allocation of Account 163"]
[]
[]
[]
["Duke Energy Ohio"]
[null,"M&S (2)",null,"Percentage",null,"163 (3)",null,"Total M&S (1)"]
["Production",40286103,null,{"$f":"B14/B17","v":0.47233032019812637},null,{"$f":"ROUND(F17*D14,0)","v":60079}]
["Transmission",9952046,null,{"$f":"B15/B17","v":0.11668175186382468},null,{"$f":"ROUND(D15*F17,0)","v":14841},null,{"$f":"F15+B15","v":9966887}]
["Distribution",35054074,null,{"$f":"B16/B17","v":0.41098792793804895},null,{"$f":"F17-F15-F14","v":52276}]
["Total M&S",{"$f":"SUM(B14:B16)","v":85292223},null,{"$f":"SUM(D14:D16)","v":1},null,127196]
[]
[]
["Duke Energy Kentucky"]
[null,"M&S (2)",null,"Percentage",null,"163 (3)"]
["Production",17582198,null,{"$f":"B22/B25","v":0.97991350418406431},null,{"$f":"ROUND(F25*D22,0)","v":841157}]
["Transmission",29177,null,{"$f":"B23/B25","v":1.6261298110497016E-3},null,{"$f":"ROUND(D23*F25,0)","v":1396},null,{"$f":"F23+B23","v":30573}]
["Distribution",331227,null,{"$f":"B24/B25","v":1.8460366004886024E-2},null,{"$f":"F25-F23-F22","v":15846}]
["Total M&S",{"$f":"SUM(B22:B24)","v":17942602},null,{"$f":"SUM(D22:D24)","v":1},null,858399]
[]
[]
["Duke Energy Ohio and Kentucky"]
[null,"M&S",null,null,null,"163"]
["Production",{"$f":"B14+B22","v":57868301},null,null,null,{"$f":"F14+F22","v":901236}]
["Transmission",{"$f":"B15+B23","v":9981223},null,null,null,{"$f":"F15+F23","v":16237},null,{"$f":"F31+B31","v":9997460}]
["Distribution",35385301,null,null,null,68122]
["Total M&S",{"$f":"SUM(B30:B32)","v":103234825},null,null,null,{"$f":"SUM(F30:F32)","v":985595}]
[]
[]
["(1) To Page 2, Line 27."]
["(2) Source FERC Form 1, page 227, line 12, column (c)"]
["(3) Source FERC Form 1, page 227, line 16, column (c)"]

{"sheet":"P2 Land Held for Future Use","index":18,"n_rows":35,"n_cols":4,"rows_kept":35,"cut":false,"hidden":false,"merged":[]}
[{"$f":"'P2 ADIT 190 & 282'!A1","v":"Duke Energy Ohio and Duke Energy Kentucky"}]
[]
[null,null,null,"Exhibit No. DUK-102"]
[null,null,null,{"$f":"\"Page 3 of \"&Workpaper","v":"Page 3 of 10"}]
[null,null,null,{"$f":"'DE Ohio & Kentucky'!$J$124","v":"For the 12 months ended: 12/31/2013"}]
[]
["Detail of Land Held for Future Use"]
[]
[]
[null,"Transmission Related","Non-Transmission Related Portion","Reported on FERC Form 1"]
[]
["Duke Energy Ohio"]
[]
["East Bend Station",null,1959275,{"$f":"SUM(B14:C14)","v":1959275}]
["J.M. Stuart Station",null,272173,272173]
["Woodsdale Station",null,2012790,2012790]
["Other Projects",121217,{"$f":"139751+6661+1","v":146413},267630]
["J.M. Stuart Station - Production",null,91232,91232]
["East Bend Station - Production",0,{"$f":"157945+93291","v":251236},251236]
["Total",{"$f":"SUM(B14:B19)","v":121217},{"$f":"SUM(C14:C19)","v":4733119},{"$f":"SUM(D14:D19)","v":4854336}]
[]
[]
[]
["Duke Energy Kentucky"]
[]
[null,0,0,{"$f":"SUM(B26:C26)","v":0}]
[]
["Duke Energy Ohio and Kentucky"]
[]
["Balances - To Page 2, Line 25",{"$f":"B27+B20","v":121217},{"$f":"C27+C20","v":4733119},{"$f":"D27+D20","v":4854336}]
[]
[]
[]
[]
["Source:  FERC Form 1 Page 214"]

{"sheet":"P3 Advertising - EPRI Adj.","index":19,"n_rows":30,"n_cols":5,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
[{"$f":"'P2 ADIT 190 & 282'!A1","v":"Duke Energy Ohio and Duke Energy Kentucky"}]
[]
[null,null,null,null,"Exhibit No. DUK-102"]
[null,null,null,null,{"$f":"\"Page 4 of \"&Workpaper","v":"Page 4 of 10"}]
[null,null,null,null,{"$f":"'DE Ohio & Kentucky'!$J$124","v":"For the 12 months ended: 12/31/2013"}]
[]
["Non-Safety Adv., Reg. Comm. Exp. & EPRI"]
[]
[]
[]
[]
["Description","Source","DEO","DEK","DEOK"]
[]
["General Advertising - 930.1","Form 1, P. 323.191, col. b, ",45370,8488,{"$f":"D14+C14","v":53858}]
["Regulatory Commission Expense","Form 1, P.350, col. d,",1296245,602198,{"$f":"D15+C15","v":1898443}]
["Ohio Consumers' Counsel","Form 1, P.350, col. d, ",227177,null,227177]
["PUCO - Division of Forecasting","Form 1, P.350, col. d, ",112949,null,112949]
["Request for Rate Increase","Form 1, P.350, col. d, ",102946,null,102946]
[]
["Electric Power Research Institute","Form 1, P.353, col.d,",710632,307645,1018277]
["Less amounts recorded in a non-formula related account","FERC Account 506",515536,181431,696967]
["Less amounts recorded in a non-formula related account","FERC Account 588",28333,26153,54486]
["Less amounts recorded in a non-formula related account","FERC Account 910",75265,15601,90866]
["Total Electric Power Research Institute",null,{"$f":"C20-C21-C22-C23","v":91498},{"$f":"D20-D21-D22-D23","v":84460},{"$f":"E20-E21-E22-E23","v":175958}]
[]
["Subtotal",null,{"$f":"SUM(C14:C18)+C24","v":1876185},{"$f":"SUM(D14:D18)+D24","v":695146},2571331]
[]
["Amount of Safety Related Advertising",null,0,0,{"$f":"D28+C28","v":0}]
[]
["Non-Safety Adv., Reg. Comm. Exp. & EPRI - To Page 3, Line 5",null,{"$f":"C26-C28","v":1876185},{"$f":"D26-D28","v":695146},{"$f":"E26-E28","v":2571331}]

{"sheet":"P3 Schedule 1 Charges acct 561","index":20,"n_rows":35,"n_cols":5,"rows_kept":35,"cut":false,"hidden":false,"merged":[[37,0,37,3]]}
[{"$f":"'P2 ADIT 190 & 282'!A1","v":"Duke Energy Ohio and Duke Energy Kentucky"}]
[]
[null,null,null,null,"Exhibit No. DUK-102"]
[null,null,null,null,{"$f":"\"Page 5 of \"&Workpaper","v":"Page 5 of 10"}]
[null,null,null,null,{"$f":"'DE Ohio & Kentucky'!$J$124","v":"For the 12 months ended: 12/31/2013"}]
["Balancing Authority Costs"]
[]
[]
[]
[null,null,"DEO","DEK","DEOK"]
["A&G Expense"]
["A&G Expense, Page 323, line 197, column b",null,{"$f":"INPUT!C55","v":143718447},{"$f":"INPUT!D55","v":23631896},{"$f":"D12+C12","v":167350343}]
[]
["Less: Duke / Progress merger costs to achieve.  Includes payroll taxes and A&G expense.",null,11452332,2077248,{"$f":"D14+C14","v":13529580}]
["Less: Balancing Authority costs that should have been recorded in account 561, instead were recorded in Account 920 after accounting system change",null,0,0,{"$f":"D15+C15","v":0}]
[]
["Adjusted A&G Expense - To Page 3, Line 3",null,{"$f":"C12-C14-C15","v":132266115},{"$f":"D12-D14-D15","v":21554648},{"$f":"E12-E14-E15","v":153820763}]
[]
[]
[]
["Transmission Expense"]
["Transmission Expense, Page 321, line 112, column b",null,{"$f":"INPUT!C51","v":25124061},{"$f":"INPUT!D51","v":10229766},{"$f":"D22+C22","v":35353827}]
[]
["Add: Balancing Authority costs that should have been recorded in account 561, instead were recorded in Account 920 after accounting system change",null,0,0,{"$f":"D24+C24","v":0}]
[]
["Adjusted Transmission Expense - To Page 3, Line 1",null,{"$f":"C22+C24","v":25124061},{"$f":"D22+D24","v":10229766},{"$f":"E22-E24","v":35353827}]
[]
[]
[]
["Balancing Authority Costs in 561 through 561.3"]
["B.A. Costs in Transmission Expense on Page 321 of FF1",null,{"$f":"INPUT!C99","v":1208628},{"$f":"INPUT!D99","v":199887},{"$f":"D31+C31","v":1408515}]
[]
["Add: Balancing Authority costs that should have been recorded in account 561, instead were recorded in Account 920 after accounting system change",null,0,0,{"$f":"D33+C33","v":0}]
[]
["Adjusted B.A. Costs - To Page 4, Line 7",null,{"$f":"C31+C33","v":1208628},{"$f":"D31+D33","v":199887},{"$f":"E31-E33","v":1408515}]

{"sheet":"P3 Statetax","index":21,"n_rows":17,"n_cols":4,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
[{"$f":"'P2 ADIT 190 & 282'!A1","v":"Duke Energy Ohio and Duke Energy Kentucky"}]
[]
[null,null,null,"Exhibit No. DUK-102"]
[null,null,null,{"$f":"\"Page 6 of \"&Workpaper","v":"Page 6 of 10"}]
[null,null,null,{"$f":"'DE Ohio & Kentucky'!$J$124","v":"For the 12 months ended: 12/31/2013"}]
[]
["State Tax Composite Rate"]
[]
["State","Ohio","Kentucky"]
[]
[null,"Duke Energy Ohio","Duke Energy Kentucky","TOTAL"]
["Revenue Requirement",{"$f":"DEO!J15","v":81752520.138216302},{"$f":"DEK!J15","v":4055781.0691447379},{"$f":"SUM(B12:C12)","v":85808301.207361042}]
["Tax Rate",0,0.06]
[null," "," "," "]
["State Taxes",{"$f":"ROUND(B13*B12,2)","v":0},{"$f":"ROUND(C13*C12,2)","v":243346.86},{"$f":"SUM(B15:C15)","v":243346.86}]
[]
["Composite Tax Rate",{"$f":"ROUND(B15/B12,4)","v":0},0.06,{"$f":"ROUND(D15/D12,4)","v":2.8E-3}]

{"sheet":"P4 Trans Plant In OATT","index":22,"n_rows":18,"n_cols":4,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
[{"$f":"'P2 ADIT 190 & 282'!A1","v":"Duke Energy Ohio and Duke Energy Kentucky"}]
[]
[null,null,null,"Exhibit No. DUK-102"]
[null,null,null,{"$f":"\"Page 7 of \"&Workpaper","v":"Page 7 of 10"}]
[null,null,null,{"$f":"'DE Ohio & Kentucky'!$J$124","v":"For the 12 months ended: 12/31/2013"}]
[]
["Determination of Transmission Plant Included in OATT Ancillary Services"]
[]
[]
[]
[null,"DEO","DEK","DEOK"]
[]
["Total Generation Step-up Transformers",{"$f":"25036802.26-C13","v":13559865.320000002},11476936.939999999,{"$f":"+B13+C13","v":25036802.260000002}]
["Assets removed through 2011 by FERC Agreement",0,0,{"$f":"C14+B14","v":0}]
["Sole use Property",0,0,{"$f":"C15+B15","v":0}]
["Distribution Use",0,0,0]
[]
["Transmission plant included in OATT Ancillary Services - To Page 4, Line 3",{"$f":"SUM(B13:B17)","v":13559865.320000002},{"$f":"SUM(C13:C17)","v":11476936.939999999},{"$f":"SUM(D13:D17)","v":25036802.260000002}]

{"sheet":"P4 Rev Cred Support","index":23,"n_rows":49,"n_cols":6,"rows_kept":49,"cut":false,"hidden":false,"merged":[]}
[{"$f":"'P2 ADIT 190 & 282'!A1","v":"Duke Energy Ohio and Duke Energy Kentucky"}]
[]
[null,null,null,null,null,"Exhibit No. DUK-102"]
[null,null,null,null,null,{"$f":"\"Page 8 of \"&Workpaper","v":"Page 8 of 10"}]
[null,null,null,null,null,{"$f":"'DE Ohio & Kentucky'!$J$124","v":"For the 12 months ended: 12/31/2013"}]
[]
["Revenue Credits, Accounts 454 and 456"]
[]
[]
[]
[]
[null,null,"Account 454"]
[null,null,"DEO",null,"DEK","DEOK"]
["Per Books Total, Page 300",null,14319978,null,801022,{"$f":"E14+C14","v":15121000}]
[]
["Tower Lease Revenues in per Books Total above",null,84914,null,9690,{"$f":"E16+C16","v":94604}]
[]
["Rent from Electric Property in per Books Total above",null,1565516.23,null,171283,{"$f":"E18+C18","v":1736799.23}]
["Portion Attributable to Transmission",null,0.05,null,0.05,0.05]
["Revenue Credit Applicable to Attachment H-22A",null,{"$f":"ROUND(C18*C19,0)+C16","v":163190},null,{"$f":"ROUND(E18*E19,0)+E16","v":18254},{"$f":"ROUND(F18*F19,0)+F16","v":181444}]
[]
["Step-ups leased to Duke Energy Kentucky",null,0,null,0,{"$f":"E22+C22","v":0}]
["Total Account 454 - To Page 4, Line 34",null,{"$f":"C22+C20","v":163190},null,{"$f":"E22+E20","v":18254},{"$f":"F22+F20","v":181444}]
[]
[]
[]
[null,null,"Account 456"]
[null,null,"DEO",null,"DEK","DEOK"]
["Total Account 456 Per Books Total, Page 300",null,{"$f":"4717020+230252","v":4947272},null,{"$f":"780298+1026885","v":1807183},{"$f":"E29+C29","v":6754455}]
[]
["Less: Other Electric Revenues",null,230252,null,780298,{"$f":"E31+C31","v":1010550}]
["Revenues from Transmission of Electricity for Others",null,{"$f":"C29-C31","v":4717020},null,{"$f":"E29-E31","v":1026885},{"$f":"F29-F31","v":5743905}]
[]
["Less: Transmission Revenues - Load in Divisor"]
["Sch 1 - Scheduling, System Control & Dispatch",null,341051,null,0,{"$f":"E35+C35","v":341051}]
["Sch 2 - Reactive Supply & Voltage Control",null,-4765084,null,0,-4765084]
["Sch 4 - Day-Ahead Load Response Charge Allocation",null,-113863,null,0,-113863]
["Sch 4 - Real-Time Load Response Charge Allocation",null,-101669,null,0,-101669]
["Sch 8 - Non-Firm PTP",null,73213,null,17956,91169]
["Sch 9 - NITS",null,4053242,null,0,4053242]
["Sch 24 - Load Balancing",null,162711,null,null,162711]
["Sch 26 - MTEP Project Cost Recovery",null,3540630,null,0,3540630]
["PJM Customer Payment Default",null,680,null,0,680]
["Facilities Charges",null,184388,null,16513,200901]
["Other Transmission Revenues - FTR's",null,0,null,923767,923767]
["Miscellaneous Bilateral",null,402612,null,0,402612]
["Total Transmission Revenues - Load in Divisor",null,{"$f":"SUM(C35:C46)","v":3777911},null,{"$f":"SUM(E35:E46)","v":958236},4736147]
[]
["Total Account 456.1 - To Page 4, Line 35",null,{"$f":"C32-C47","v":939109},null,{"$f":"E32-E47","v":68649},{"$f":"F32-F47","v":1007758}]

{"sheet":"P4 Capital Structure - Confiden","index":24,"n_rows":60,"n_cols":17,"rows_kept":60,"cut":false,"hidden":false,"merged":[[1,0,1,15]]}
[{"$f":"'P2 ADIT 190 & 282'!A1","v":"Duke Energy Ohio and Duke Energy Kentucky"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit No. DUK-102"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Page 9 of \"&Workpaper","v":"Page 9 of 10"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'DE Ohio & Kentucky'!$J$124","v":"For the 12 months ended: 12/31/2013"}]
["Duke Energy Ohio Consolidated "]
["Capital Structure"]
["December 31, 2013"]
["(In Dollars)"]
[]
[null,null,null,null,null,null,"Goodwill",null,"Other Asset",null,null,null,null,null,null,"Capital  Structure without"]
[null,"Actual","ULHP",null,"Purchase",null,"Impairments",null,"Impairment",null,"Adjusted ",null,"Midwest DENA Equity",null,null,"Purchase accounting"]
[null,"2013-12-31","Purchase Accounting",null,"Accounting",null,"Sep09 and Jun10",null,"Charges",null,"2013-12-31",null,"BU 75032","BU 75012 (3)",null,"and Midwest DENA"]
[null,null,null,null," "]
["Liabilities and Shareholders' Equity"]
[]
["Current Maturities of Long-Term Debt",47195535,null,null,0,null,null,null,null,null,{"$f":"+B17+E17+G17+I17","v":47195535},null,null,null,null,{"$f":"+K17+M17+N17","v":47195535}]
[]
["Non-Current Liabilities"]
["            Long-Term Debt (3)",2140513304,null,null,5819478,null,null,null,null,null,{"$f":"+B20+E20+G20+I20","v":2146332782},null,null,null,null,{"$f":"+K20+M20+N20","v":2146332782}]
["            Deferred Debt Expense",-14587591,null,null,-3037311,null,null,null,null,null,{"$f":"+B21+E21+G21+I21","v":-17624902},null,null,null,null,{"$f":"+K21+M21+N21","v":-17624902}]
["              Less:  Current portion of deferred debt expense",-6821566,null,null,null,null,null,null,null,null,{"$f":"+B22+E22+G22+I22","v":-6821566},null,null,null,null,-6821566]
["            0257010 Unamortized Gain-Debt",404469,null,null,null,null,null,null,null,null,{"$f":"+B23+E23+G23+I23","v":404469},null,null,null,null,404469]
["          Total Long-Term Debt Excl. Current Maturities",{"$f":"SUM(B20:B23)","v":2119508616},{"$f":"SUM(C20:C23)","v":0},null,{"$f":"SUM(E20:E23)","v":2782167},null,{"$f":"SUM(G20:G23)","v":0},null,{"$f":"SUM(I20:I23)","v":0},null,{"$f":"SUM(K20:K23)","v":2122290783},null,{"$f":"SUM(M20:M23)","v":0},{"$f":"SUM(N20:N23)","v":0},null,{"$f":"SUM(P20:P23)","v":2122290783}]
[]
["Total Long Term Debt",{"$f":"B24+B17","v":2166704151},null,{"$f":"ROUND(B26/B50,2)","v":0.28999999999999998},{"$f":"E24+E17","v":2782167},null,{"$f":"G24+G17","v":0},null,{"$f":"I24+I17","v":0},null,{"$f":"K24+K17","v":2169486318},null,{"$f":"M24+M17","v":0},{"$f":"N24+N17","v":0},null,{"$f":"P24+P17","v":2169486318},{"$f":"ROUND(P26/P50,2)","v":0.4}]
["Common Stock Equity"]
["             0201000 Common Stock Issued",762136231,0,null,0,null,null,null,null,null,{"$f":"B28+E28+G28+I28","v":762136231},null,0,0,null,{"$f":"+K28+M28+N28","v":762136231}]
[]
["             207000 Premium on capital stock",0,null,null,362457437,null,null,null,null,null,{"$f":"+B30+E30+G30+I30","v":362457437},null,null,null,null,{"$f":"+K30+M30+N30","v":362457437}]
["             0208000 Donations From Stockholder",28950000,null,null,197206819,null,null,null,null,null,{"$f":"+B31+E31+G31+I31","v":226156819},null,null,null,null,226156819]
["             0208001 Donations From Stockholder-DENA",1462336840,null,null,0,null,null,null,null,null,1462336840,null,-1462336840,null,null,0]
["             0208010 Donat Recvd From Stkhld Tax",15641578,null,null,68538328,null,null,null,null,null,84179906,null,null,null,null,84179906]
["             210020 Gain on Redemption of Capital",0,null,null,147685,null,null,null,null,null,147685,null,null,null,null,147685]
["             0211003 Misc Paid In Capital",-44006414,null,null,0,null,null,null,null,null,{"$f":"+B35+E35+G35+I35","v":-44006414},null,null,-651142288,null,{"$f":"+K35+M35+N35","v":-695148702}]
["             0211004 Misc Paid In Capital Purch Acctg",1095122010,null,null,-2879949148,null,null,null,null,null,-1784827138,null,null,-15964862,null,-1800792000]
["             0211008 Misc PIC Pushdown Adj RE",1766266493,null,null,0,null,null,null,null,null,{"$f":"+B37+E37+G37+I37","v":1766266493},null,null,null,null,{"$f":"+K37+M37+N37","v":1766266493}]
["             0211005 Misc Paid in Capital Premerger Equity",557581098,null,null,-603514486,null,null,null,null,null,-45933388,null,null,null,null,-45933388]
["             0211007 Misc PIC Premerg RE for Div",0,null,null,-625474493,null,null,null,null,null,-625474493,null,null,null,null,-625474493]
["             211110 PIC - Sharesaver (BDMS account)",0,null,null,-3350836,null,null,null,null,null,-3350836,null,null,null,null,-3350836]
["             214010 Common stock equity inter-company",0,null,null,-21750868,null,null,null,null,null,-21750868,null,null,null,null,-21750868]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["             0216000/0216100 Unappropriated RE/Undistr Subsid Earnings",-477451772,null,null,941852979,"(1)",1403452846,null,117257663,"(1)",{"$f":"+B43+E43+G43+I43","v":1985111716},null,-161046648,-251296964,null,1572768104]
["             0216100 Unappropriated RE/Undistr Subsid Earnings - Equitization",0,null,null,null,null,null,null,null,null,{"$f":"+B44+E44+G44+I44","v":0},null,1644041551,null,null,1644041551]
["             0438000 Dividends Declared on Common Stock ",0,null,null,null,null,null,null,null,null,{"$f":"+B45+E45+G45+I45","v":0},null,null,null,null,0]
["          Current Year Net Income",112578514,null,null,19374262,"(2)",0,null,0,"(2)",{"$f":"+B46+E46+G46+I46","v":131952776},null,55190,-15435464,null,116572502]
["          Accum other comprehensive income (loss)",1638,null,null,-45455363,null,null,null,null,null,{"$f":"+B47+E47+G47+I47","v":-45453725},null,0,0,null,-45453725]
["          Total Common Stock Equity",{"$f":"SUM(B28:B47)","v":5279156216},{"$f":"SUM(C28:C47)","v":0},{"$f":"ROUND(B48/B50,2)","v":0.71},{"$f":"SUM(E28:E47)","v":-2589917684},null,{"$f":"SUM(G28:G47)","v":1403452846},null,{"$f":"SUM(I28:I47)","v":117257663},null,{"$f":"SUM(K28:K47)","v":4209949041},null,{"$f":"SUM(M28:M47)","v":20713253},{"$f":"SUM(N28:N47)","v":-933839578},null,{"$f":"SUM(P28:P47)","v":3296822716},{"$f":"ROUND(P48/P50,2)","v":0.6}]
[]
["              TOTAL CAPITALIZATION",{"$f":"B26+B48","v":7445860367},{"$f":"C26+C48","v":0},null,{"$f":"E26+E48","v":-2587135517},null,{"$f":"G26+G48","v":1403452846},null,{"$f":"I26+I48","v":117257663},null,{"$f":"K26+K48","v":6379435359},null,{"$f":"M26+M48","v":20713253},{"$f":"N26+N48","v":-933839578},null,{"$f":"P26+P48","v":5466309034}]
[]
[]
[]
[null,null,null,null,null,null,null,"Adjustment to Proprietary Capital for Duke Ohio Attachment H-22A, page 4, line 23",null,null,null,null,null,null,null,{"$f":"P48-B48-N43-N46","v":-1715601072}]
[]
[]
["Notes:"]
["  (1) Purchase Accounting & Other Asset Impairment Charges income statement impacts are adjusted in prior year retained earnings balances net of tax at an assumed tax rate of 38% - 2006, 33.5% - 2007, 37.4% - 2008, 35.4% - 2009, 35.4% - 2010 and 35.4% - 2009 through 2012."]
["  (2) Purchase Accounting & Other Asset Impairment Charges income statement impacts are adjusted in current year retained earnings balances net of tax at an assumed tax rate of 35.4%."]
["  (3) Midwest DENA Assets were reclassed from B.U. 75032 to B.U. 75012 in June 2011."]

{"sheet":"Partner KW","index":25,"n_rows":47,"n_cols":15,"rows_kept":47,"cut":false,"hidden":false,"merged":[]}
[{"$f":"'P2 ADIT 190 & 282'!A1","v":"Duke Energy Ohio and Duke Energy Kentucky"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit No. DUK-102"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Page 10 of \"&Workpaper","v":"Page 10 of 10"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'DE Ohio & Kentucky'!$J$124","v":"For the 12 months ended: 12/31/2013"}]
[]
[{"$f":"CONCATENATE(TEXT(RIGHT('DE Ohio & Kentucky'!J7,10),\"YYYY\"),\" MONTHLY PEAKS IN KILOWATTS\")","v":"2013 MONTHLY PEAKS IN KILOWATTS"}]
[]
[]
[]
[null,"Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec","Total","Average"]
[]
["DEO - Monthly Transmission System Peak Load (1)",{"$f":"B32","v":4264000},{"$f":"C32","v":4236000},3838000,3431000,4568000,4880000,5109000,4997000,5146000,3842000,3791000,4192000,{"$f":"SUM(B13:M13)","v":52294000},{"$f":"ROUND(N13/12,0)","v":4357833}]
[]
["Less:"]
["DEK Monthly Peak Demand (2)",710000,681000,619000,563000,727000,813000,858000,853000,851000,662000,610000,681000,{"$f":"SUM(B16:M16)","v":8628000},{"$f":"ROUND(N16/12,0)","v":719000}]
[]
["DEO - Monthly Transmission System Peak Load",{"$f":"B13-B16","v":3554000},{"$f":"C13-C16","v":3555000},3219000,2868000,3841000,4067000,4251000,4144000,4295000,3180000,3181000,3511000,43666000,3638833]
[]
["Notes:"]
["(1)  DEOK 1 CP is Duke Energy Ohio (\"DEO\") Monthly Firm Transmission System Peak Load as reported on page 400, column b of Form 1 at the time of DEO's annual peak,  "]
["   plus load served by Duke Energy Kentucky at Longbranch. For years ending 12/31/2010, 12/31/2011 and 12/31/2012, this sum will be reduced by the amount of distribution"]
["   load served by East Kentucky Power Cooperative via Duke Kentucky’s Hebron substation. "]
["(2)  Source: DEK peak as reported on FERC Form 1 Page 401b."]
[]
[]
[null,"Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"]
["Form 1, Col. (b)",{"$f":"ROUND($C$36*1000,0)","v":4264000},{"$f":"ROUND($C$37*1000,0)","v":4236000},{"$f":"ROUND($C$38*1000,0)","v":3838000},{"$f":"ROUND($C$39*1000,0)","v":3431000},{"$f":"ROUND($C$40*1000,0)","v":4568000},{"$f":"ROUND($C$41*1000,0)","v":4880000},{"$f":"ROUND($C$42*1000,0)","v":5109000},{"$f":"ROUND($C$43*1000,0)","v":4997000},{"$f":"ROUND($C$44*1000,0)","v":5146000},{"$f":"ROUND($C$45*1000,0)","v":3842000},{"$f":"ROUND($C$46*1000,0)","v":3791000},{"$f":"ROUND($C$47*1000,0)","v":4192000}]
["Plus: Longbranch (Duke load on EKPC system)",{"$f":"ROUND($D$36*1000,0)","v":0},{"$f":"ROUND($D$37*1000,0)","v":0},{"$f":"ROUND($D$38*1000,0)","v":0},{"$f":"ROUND($D$39*1000,0)","v":0},{"$f":"ROUND($D$40*1000,0)","v":0},{"$f":"ROUND($D$41*1000,0)","v":0},{"$f":"ROUND($D$42*1000,0)","v":0},{"$f":"ROUND($D$43*1000,0)","v":0},{"$f":"ROUND($D$44*1000,0)","v":0},{"$f":"ROUND($D$45*1000,0)","v":0},{"$f":"ROUND($D$46*1000,0)","v":0},{"$f":"ROUND($D$47*1000,0)","v":0}]
["Less: Hebron (EKPC load on Duke System)",{"$f":"ROUND($E$36*1000,0)","v":0},{"$f":"ROUND($E$37*1000,0)","v":0},{"$f":"ROUND($E$38*1000,0)","v":0},{"$f":"ROUND($E$39*1000,0)","v":0},{"$f":"ROUND($E$40*1000,0)","v":0},{"$f":"ROUND($E$41*1000,0)","v":0},{"$f":"ROUND($E$42*1000,0)","v":0},{"$f":"ROUND($E$43*1000,0)","v":0},{"$f":"ROUND($E$44*1000,0)","v":0},{"$f":"ROUND($E$45*1000,0)","v":0},{"$f":"ROUND($E$46*1000,0)","v":0},{"$f":"ROUND($E$47*1000,0)","v":0}]
[]
["Adjusted Peak Load",{"$f":"B28+B29-B30","v":4264000},{"$f":"C28+C29-C30","v":4236000},3838000,3431000,4568000,4880000,5109000,4997000,5146000,3842000,3791000,4192000]
[]
["Source: Danny Fossitt","Hour ",null,null,null,"Adjusted "]
["Date","Ending","Net Mwh","Longbranch","Hebron","Load"]
["January, 22 2013",8,4264,0,0,{"$f":"ROUND((C36+D36-E36)*1000,0)","v":4264000}]
["February, 1 2013",8,4236,0,0,{"$f":"ROUND((C37+D37-E37)*1000,0)","v":4236000}]
["March, 14 2013",7,3838,0,0,3838000]
["April, 3 2013",7,3431,0,0,3431000]
["May, 30 2013",16,4568,0,0,4568000]
["June, 25 2013",16,4880,0,0,4880000]
["July, 18 2013",17,5109,0,0,5109000]
["August, 28 2013",17,4997,0,0,4997000]
["September, 10 2013",16,5146,0,0,5146000]
["October, 4 2013",16,3842,0,0,3842000]
["November, 27 2013",19,3791,0,0,3791000]
["December, 12 2013",8,4192,0,0,4192000]