Kentucky Public Service Commission

Final Order Entered: 1. The accounting treatment requested by BREC to establish a regulatory asset for the income statement impacts including gains, losses, depreciation, and accretion expense related to its Wilson CCR landfill is approved for 2021 and subsequent years. 2. The regulatory asset and liability accounts established in this case are for accounting purposes only. 3. BREC shall, within 14 days of service of this Order, file with the Commission the accounting entries made on its books to effectuate the creation of the regulatory assets. 4. BREC shall file annually updated ARO calculations reflecting any studies, reports, or change in other assumptions for the Wilson CCR landfill ARO balances as originally recorded at December 31, 2021. The annual update shall be based upon the balances as of December 31 of each year and the updated calculations shall be submitted at the same time BREC files its annual report with the Commission. 5. Any document filed in the future pursuant to ordering paragraph 4 shall reference this case number and shall be retained in the utility's general correspondence file. 6. This case is closed and removed from the Commission’s docket.

Big Rivers Supplement to Application

Senthia Santana Big Rivers Electric Corporation and Jackson Purchase Energy Corporation

Big Rivers Application

Senthia Santana Big Rivers Electric Corporation

20220630_PSC Acknowledgment Letter.pdf

Big Rivers Electric Corporation Notice of Intent to File an Application for Authority to Establish a Regulatory Asset for Expenses Related to Coal Combustion Residuals Rule