{"text_format":"1","workbook":"xlsx","n_sheets":31,"sheets":["Contents","A","Ap2","A-1","B","B.1","C","C.1","D","D P2","D P3","B-1","B-1, P2","C-1","C-2","C-3","C-4","C-4 P2","C-4 P3","C-5","C-6","C-7","C-8","C-9","C-10","C-11","C-12","C-13","C-14Int.Sync","C-15","<- Used"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":12,"comments":0,"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":"Contents","index":0,"n_rows":72,"n_cols":28,"rows_kept":72,"cut":false,"hidden":false,"merged":[[0,0,0,3],[1,0,1,3],[2,0,2,3],[3,0,3,3]]}
["Kentucky Power Company"]
["Case No. 2017-00179",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule A (DH)"]
["Exhibit RCS-1"]
["Accompanying the Direct Testimony of Ralph Smith",null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule ",null,"Exhibit RCS-1",null,null,null,"Issue Folders"]
["Number","Description","No. of Pages","Exhibit Page No.",null,null,"Begin","End",null,"Range",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Begin","End",null,"Range"]
[null,"Revenue Requirement Summary Schedules ",null,null,null,null,1,null,"-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"-"]
[{"$f":"M7","v":"A "},"Calculation of Revenue Deficiency (Sufficiency) ",2,{"$f":"J7","v":"2-3"},null,null,2,{"$f":"G6+C7","v":3},"-",{"$f":"IF(G7=H7,H7,G7&I7&H7)","v":"2-3"},null,null,"A ",null,{"$f":"#REF!&$O$4&M7","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,3,{"$f":"Y6+C7","v":3},"-",{"$f":"IF(Y7=Z7,Z7,Y7&AA7&Z7)","v":3}]
[{"$f":"M8","v":"A-1 "},"Gross Revenue Conversion Factor",1,{"$f":"J8","v":4},null,null,{"$f":"H7+1","v":4},{"$f":"H7+C8","v":4},"-",4,null,null,"A-1 ",null,null,null,null,null,null,null,{"$f":"A8","v":"A-1 "},{"$f":"B8","v":"Gross Revenue Conversion Factor"},null,null,{"$f":"Z7+1","v":4},{"$f":"Z7+R8","v":3},"-","4-3"]
["B ","Adjusted Rate Base ",1,5,null,null,5,5,"-",5,null,null,"B ",null,null,null,null,null,null,null,null,null,null,null,4,3,"-","4-3"]
["B.1 ","Summary of Rate Base Adjustments",1,6,null,null,6,6,"-",6,null,null,"B.1 ",null,null,null,null,null,null,null,null,null,null,null,4,3,"-","4-3"]
["C ","Adjusted Net Operating Income ",1,7,null,null,7,7,"-",7,null,null,"C ",null,{"$f":"#REF!&$O$4&M11","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,4,3,"-","4-3"]
["C.1","Summary of Net Operating Income Adjustments ",3,"8-10",null,null,8,10,"-","8-10",null,null,"C.1",null,null,null,null,null,null,null,null,null,null,null,4,3,"-","4-3"]
["D ","Capital Structure and Cost Rates ",3,"11-13",null,null,11,13,"-","11-13",null,null,"D ",null,null,null,null,null,null,null,null,null,null,null,4,3,"-","4-3"]
[]
[null,"Rate Base Adjustments"]
[{"$f":"O16","v":"B-1"},{"$f":"'B-1'!A2","v":"Cash Working Capital"},2,{"$f":"J16","v":"14-15"},", ",{"$f":"A16&E16&B16","v":"B-1, Cash Working Capital"},{"$f":"H13+1","v":14},{"$f":"H13+C16","v":15},"-",{"$f":"IF(G16=H16,H16,G16&I16&H16)","v":"14-15"},null,null,"B-",1,{"$f":"M16&N16","v":"B-1"},null,null,null,null,null,{"$f":"A16","v":"B-1"},{"$f":"B16","v":"Cash Working Capital"},null,null,{"$f":"Z13+1","v":4},{"$f":"Z13+R16","v":3},"-",{"$f":"IF(Y16=Z16,Z16,Y16&AA16&Z16)","v":"4-3"}]
[{"$f":"O17","v":"B-2"},null,null,"16-15",", ","B-2, ",{"$f":"H16+1","v":16},{"$f":"H16+C17","v":15},"-","16-15",null,null,"B-",{"$f":"N16+1","v":2},{"$f":"M17&N17","v":"B-2"},null,1,null,null,null,null,null,null,null,{"$f":"Z16+1","v":4},{"$f":"Z16+R17","v":3},"-","4-3"]
["B-3",null,null,"16-15",", ","B-3, ",16,15,"-","16-15",null,null,"B-",{"$f":"N17+1","v":3},"B-3",null,{"$f":"Q17+1","v":2},null,null,null,null,null,null,null,{"$f":"Z17+1","v":4},{"$f":"Z17+R18","v":3},"-","4-3"]
[null,null,null,"16-15",", ",", ",16,15,"-","16-15",null,null,"B-",4,"B-4",null,{"$f":"Q18+1","v":3},null,null,null,null,null,null,null,{"$f":"Z18+1","v":4},{"$f":"Z18+R19","v":3},"-","4-3"]
[null,null,null,"16-15",", ",", ",16,15,"-","16-15",null,null,"B-",5,"B-5",null,null,null,null,null,null,null,null,null,{"$f":"Z19+1","v":4},{"$f":"Z19+R20","v":3},"-","4-3"]
[null,null,null,null,", ",", ",16,15,"-","16-15",null,null,"B-",6,"B-6",null,{"$f":"#REF!+1","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,{"$f":"Z20+1","v":4},{"$f":"Z20+R21","v":3},"-","4-3"]
[null,null,null,null,", ",", ",{"$f":"H21+1","v":16},15,"-",{"$f":"IF(G22=H22,H22,G22&I22&H22)","v":"16-15"},null,null,"B-",7,{"$f":"M22&N22","v":"B-7"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z21+1","v":4},{"$f":"Z21+R23","v":3},"-",{"$f":"IF(Y23=Z23,Z23,Y23&AA23&Z23)","v":"4-3"}]
[null,"Net Operating Income Adjustments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z23+1","v":4},{"$f":"Z23+R24","v":3},"-","4-3"]
[{"$f":"O25","v":"C-1"},{"$f":"'C-1'!A2","v":"Theft Recovery Revenue"},1,{"$f":"J25","v":16},", ",{"$f":"A25&E25&B25","v":"C-1, Theft Recovery Revenue"},{"$f":"H16+1","v":16},{"$f":"H16+C25","v":16},"-",{"$f":"IF(G25=H25,H25,G25&I25&H25)","v":16},null,null,"C-",1,"C-1",null,null,null,null,null,null,null,null,null,{"$f":"Z24+1","v":4},{"$f":"Z24+R25","v":3},"-","4-3"]
[{"$f":"O26","v":"C-2"},{"$f":"'C-2'!A2","v":"Payroll Expense - Employee Merit Increase"},1,17,", ","C-2, Payroll Expense - Employee Merit Increase",{"$f":"H25+1","v":17},{"$f":"H25+C26","v":17},"-",{"$f":"IF(G26=H26,H26,G26&I26&H26)","v":17},null,null,"C-",{"$f":"N25+1","v":2},"C-2",null,null,null,1,null,null,null,null,null,{"$f":"Z25+1","v":4},{"$f":"Z25+R26","v":3},"-","4-3"]
["C-3",{"$f":"'C-3'!A2","v":"Overtime Payroll Expense Related to Employee Merit Increase"},1,18,", ","C-3, Overtime Payroll Expense Related to Employee Merit Increase",{"$f":"H26+1","v":18},18,"-",{"$f":"IF(G27=H27,H27,G27&I27&H27)","v":18},null,null,"C-",{"$f":"N26+1","v":3},"C-3",null,null,null,{"$f":"S26+1","v":2},null,null,null,null,null,{"$f":"Z26+1","v":4},{"$f":"Z26+R27","v":3},"-","4-3"]
["C-4",{"$f":"'C-4'!A2","v":"Payroll Tax Expense"},3,"19-21",", ","C-4, Payroll Tax Expense",{"$f":"H27+1","v":19},21,"-",{"$f":"IF(G28=H28,H28,G28&I28&H28)","v":"19-21"},null,null,"C-",4,"C-4",null,null,null,{"$f":"S27+1","v":3},null,null,null,null,null,{"$f":"Z27+1","v":4},{"$f":"Z27+R28","v":3},"-","4-3"]
["C-5",{"$f":"'C-5'!A2","v":"Incentive Compensation Expense"},1,22,", ","C-5, Incentive Compensation Expense",{"$f":"H28+1","v":22},22,"-",{"$f":"IF(G29=H29,H29,G29&I29&H29)","v":22},null,null,"C-",5,"C-5",null,null,null,4,null,{"$f":"A29","v":"C-5"},{"$f":"B29","v":"Incentive Compensation Expense"}]
["C-6",{"$f":"'C-6'!A2","v":"Stock-Based Compensation"},1,23,", ","C-6, Stock-Based Compensation",23,23,"-",23,null,null,"C-",6,"C-6",null,null,null,5]
["C-7",{"$f":"'C-7'!A2","v":"Savings Plan Expense"},1,24,", ",{"$f":"A31&E31&B30","v":"C-7, Stock-Based Compensation"},24,24,"-",24,null,null,"C-",7,"C-7",null,null,null,6,null,null,null,null,null,{"$f":"Z28+1","v":4},{"$f":"Z28+R31","v":3},"-",{"$f":"IF(Y31=Z31,Z31,Y31&AA31&Z31)","v":"4-3"}]
["C-8",{"$f":"'C-8'!A2","v":"Supplemental Executive Retirement Program (\"SERP\") Expense"},1,25,", ",{"$f":"A32&E32&B32","v":"C-8, Supplemental Executive Retirement Program (\"SERP\") Expense"},25,25,"-",25,null,null,"C-",8,"C-8",null,null,null,{"$f":"S31+1","v":7},null,null,null,null,null,{"$f":"Z31+1","v":4},{"$f":"Z31+R32","v":3},"-","4-3"]
["C-9",{"$f":"'C-9'!A2","v":"Affiliate Charges for Corporate Aviation Expense"},1,26,", ",{"$f":"A33&E33&B31","v":"C-9, Savings Plan Expense"},26,26,"-",26,null,null,"C-",9,"C-9",null,null,null,8,null,null,null,null,null,{"$f":"Z32+1","v":4},3,"-","4-3"]
["C-10",{"$f":"'C-10'!A2","v":"Storm Damage Expense"},1,27,", ",{"$f":"A34&E34&B34","v":"C-10, Storm Damage Expense"},27,27,"-",27,null,null,"C-",10,"C-10",null,null,null,9,null,null,null,null,null,4,3,"-","4-3"]
["C-11",{"$f":"'C-11'!A2","v":"Relocation Expense"},1,28,", ","C-11, Relocation Expense",28,28,"-",28,null,null,"C-",11,"C-11",null,null,null,10,null,null,null,null,null,4,3,"-","4-3"]
["C-12",{"$f":"'C-12'!A2","v":"Gain on Sale of Utility Property"},1,29,", ","C-12, Gain on Sale of Utility Property",29,29,"-",29,null,null,"C-",12,"C-12",null,null,null,11,null,null,null,null,null,4,3,"-","4-3"]
["C-13",{"$f":"'C-13'!A2","v":"Cash Surrender Value of Life Insurance Policies"},1,30,", ","C-13, Cash Surrender Value of Life Insurance Policies",30,30,"-",30,null,null,"C-",13,"C-13",null,null,null,12,null,null,null,null,null,4,3,"-","4-3"]
["C-14",{"$f":"'C-14Int.Sync'!A2","v":"Interest Synchronization"},1,{"$f":"J38","v":31},", ","C-14, Interest Synchronization",31,31,"-",{"$f":"IF(G38=H38,H38,G38&I38&H38)","v":31},null,null,"C-",{"$f":"N37+1","v":14},"C-14"]
["C-15",{"$f":"'C-15'!A2","v":"Rate Case Expense"},1,32,", ","C-15, Rate Case Expense",{"$f":"H38+1","v":32},32,"-",32,null,null,"C-",{"$f":"N38+1","v":15},{"$f":"M39&N39","v":"C-15"}]
["C-16",null,null,"33-32",", ","C-16, ",33,32,"-","33-32",null,null,"C-",16,"C-16"]
["C-17",null,null,"33-32",", ","C-17, ",33,32,"-","33-32",null,null,"C-",17,"C-17"]
["C-18",null,null,{"$f":"J42","v":"33-32"},", ","C-18, ",{"$f":"H41+1","v":33},32,"-",{"$f":"IF(G42=H42,H42,G42&I42&H42)","v":"33-32"},null,null,"C-",18,{"$f":"M42&N42","v":"C-18"}]
["C-0",null,null,"33-32",", ","C-0, ",{"$f":"H42+1","v":33},32,"-",{"$f":"IF(G43=H43,H43,G43&I43&H43)","v":"33-32"},null,null,"C-",{"$f":"S43","v":0},{"$f":"M43&N43","v":"C-0"}]
["C-0",null,null,"33-32",", ","C-0, ",33,32,"-","33-32",null,null,"C-",{"$f":"S44","v":0},"C-0"]
["C-0",null,null,"33-32",", ","C-0, ",33,32,"-","33-32",null,null,"C-",0,"C-0"]
["C-0",null,null,"33-32",", ","C-0, ",33,32,"-","33-32",null,null,"C-",0,"C-0"]
["C-0",null,null,"33-32",", ","C-0, ",33,32,"-","33-32",null,null,"C-",0,"C-0"]
["C-0",null,null,"33-32",", ","C-0, ",33,32,"-","33-32",null,null,"C-",0,"C-0"]
["C-0",null,null,"33-32",", ","C-0, ",33,32,"-","33-32",null,null,"C-",0,"C-0"]
["C-0",null,null,"33-32",", ","C-0, ",33,32,"-","33-32",null,null,"C-",0,"C-0"]
["C-19",null,null,"33-32",", ","C-19, ",{"$f":"H50+1","v":33},32,"-","33-32",null,null,"C-",{"$f":"N42+1","v":19},"C-19"]
["C-20",null,null,"33-32",", ","C-20, ",{"$f":"H51+1","v":33},32,"-",{"$f":"IF(G52=H52,H52,G52&I52&H52)","v":"33-32"},null,null,"C-",20,"C-20"]
["C-21",null,null,"33-32",", ","C-21, ",33,32,"-",{"$f":"IF(G53=H53,H53,G53&I53&H53)","v":"33-32"},null,null,"C-",21,{"$f":"M53&N53","v":"C-21"}]
["C-22",null,null,"33-32",", ","C-22, ",33,32,"-","33-32",null,null,"C-",22,"C-22"]
[null,null,null,null,null,""]
[null,"Total Pages  (Including Contents Page)",{"$f":"SUM(C7:C39)+1","v":32},null,null,null,null,null,null,null,null,null,"C-",{"$f":"N54+1","v":23},"C-23",null,null,null,null,null,null,null,null,null,{"$f":"#REF!+1","v":{"$error":"#REF!"}},{"$f":"#REF!+R56","v":{"$error":"#REF!"}},"-",{"$f":"IF(Y56=Z56,Z56,Y56&AA56&Z56)","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"#REF!+1","v":{"$error":"#REF!"}},{"$f":"#REF!+R57","v":{"$error":"#REF!"}},"-",{"$error":"#REF!"}]
[null,null,null,"  ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z57+1","v":{"$error":"#REF!"}},{"$f":"Z57+R58","v":{"$error":"#REF!"}},"-",{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"},"-",{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"},"-",{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"},"-",{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"},"-",{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"},"-",{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"},"-",{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"},"-",{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"},"-",{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"},"-",{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"},"-",{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"},"-",{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"},"-",{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"},"-",{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"},"-",{"$error":"#REF!"}]

{"sheet":"A","index":1,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Calculation of Revenue Deficiency (Sufficiency)",null,null,null,null,null,null,null,null,null,"Schedule A"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
["Test Year Ended February 28, 2017",null,null,null,null,null,null,null,null,null,"Page 1 of 2"]
[]
["Line",null,null,null,null,null,"Per"]
["No.",null,"Description",null,"Reference",null,"Company",null,"Per AG",null,"Difference"]
[null,null,null,null,null,null,"(A)",null,"(B)",null,"(C)"]
[]
[1,null,"Adjusted Capitalization",null,"Sch B",null,{"$f":"B!E40","v":1191785492.9804499},null,{"$f":"B!I40","v":1191785492.9804499},null,{"$f":"I10-G10","v":0}]
[{"$f":"A10+1","v":2},null,"Rate of return",null,"Sch D",null,{"$f":"D!$K$15","v":6.7500000000000004E-2},null,{"$f":"ROUND(D!$K$22,5)","v":6.0339999999999998E-2}]
[3,null,"Net operating income required",null,null,null,{"$f":"ROUND(G10*G11,0)","v":80445521},null,{"$f":"ROUND(I10*I11,0)","v":71912337},null,{"$f":"I12-G12","v":-8533184}]
[4,null,"Adjusted net operating income",null,"Sch C",null,{"$f":"'C'!E31","v":43690669.656157732},null,{"$f":"'C'!I31","v":47647103.631157756},null,{"$f":"I13-G13","v":3956433.9750000238}]
[5,null,"Net operating income deficiency (Sufficiency)",null,null,null,{"$f":"G12-G13","v":36754851.343842268},null,{"$f":"I12-I13","v":24265233.368842244},null,{"$f":"I14-G14","v":-12489617.975000024}]
[6,null,"Gross revenue conversion factor",null,"Sch A-1",null,{"$f":"'A-1'!I20","v":1.6432507653206414},null,{"$f":"'A-1'!K20","v":1.6433416344425158}]
[7,null,"Revenue deficiency (Sufficiency)",null,null,null,{"$f":"ROUND(G14*G15,0)","v":60397438},null,{"$f":"ROUND(I14*I15,0)","v":39876068},null,{"$f":"I16-G16","v":-20521370}]
[8,null,"Home Energy Assistance Program (HEAP)",null,null,null,81667,null,81667,null,{"$f":"I17-G17","v":0}]
[9,null,"Kentucky Economic Development Surcharge (KEDS)",null,null,null,203224,null,0,null,-203224]
[10,null,"Environmental Surcharge Related to Rockport Unit 1 SCR",null,null,null,3903056,null,0,null,-3903056]
[11,null,"Total Increase",null,null,null,{"$f":"SUM(G16:G19)","v":64585385},null,{"$f":"SUM(I16:I19)","v":39957735},null,{"$f":"SUM(K16:K19)","v":-24627650}]
[]
[{"$f":"A20+1","v":12},null,"Adjusted operating revenues",null,"Sch C",null,{"$f":"'C'!$E$12","v":499134502.65000004},null,{"$f":"'C'!$I$12","v":499301200.15000004},null,{"$f":"I22-G22","v":166697.5}]
[13,null,"Revenue requirement",null,"Sch C",null,{"$f":"G20+G22","v":563719887.6500001},null,{"$f":"I20+I22","v":539258935.1500001},null,{"$f":"I23-G23","v":-24460952.5}]
[]
[{"$f":"A23+1","v":14},null,"Revenue increase, percent",null,null,null,{"$f":"G20/G22","v":0.12939475162927808},null,{"$f":"I20/I22","v":8.0027316153047298E-2}]
[]
["Notes and Source"]
["Col.A:",null,"Section V, Schedule 2 from Company Supplemental filing"]
["Col.B:    See referenced schedules"]
["Col.C:",null,"Col B - Col. A"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null," "]

{"sheet":"Ap2","index":2,"n_rows":61,"n_cols":13,"rows_kept":61,"cut":false,"hidden":false,"merged":[]}
[{"$f":"A!$A$1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Revenue Requirement Reconciliation",null,null,null,null,null,null,null,null,null,null,null,"Schedule A "]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},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,"AG"]
[null,null,null,null,"Exhibit RCS-1",null,null,null,null,null,null,null,"Revenue"]
["Line",null,null,null,"Schedule",null,null,null,"AG",null,"AG",null,"Requirement"]
["No.",null,"Description",null,"Reference",null,"Component",null,"Adjustments",null,"Multiplier",null,"Amount"]
[null,null,null,null,null,null,null,null,"(A)",null,"(B)",null,"(C)"]
[]
[1,null,null,null,"D",null,"ROR Difference",null,null,null,{"$f":"D!$K$24","v":-7.1599999999999997E-3}]
[{"$f":"A12+1","v":2},null,"Jurisdictional Capitalization",null,"A-1",null,"GRCF",null,null,"x",{"$f":"'A-1'!K20","v":1.6433416344425158}]
[{"$f":"A13+1","v":3},null,"Capitalization per KPCo's Filing",null,"B",null,null,null,{"$f":"A!$G$10","v":1191785492.9804499},null,{"$f":"K12*K13","v":-1.1766326102608412E-2},null,{"$f":"ROUND(I14*K14,0)","v":-14022937}]
[]
[{"$f":"A14+1","v":4},null,null,null,"D",null,"Rate of Return ",null,null,null,{"$f":"D!$K$22","v":6.0340000000000005E-2}]
[{"$f":"A16+1","v":5},null,"Effect of AG Adjustments to Rate Base",null,"A-1",null,"GRCF",null,null,"x",{"$f":"$K$13","v":1.6433416344425158}]
[null,null,null,null,null,null,null,null,"Sch B.1"]
[{"$f":"A17+1","v":6},null,{"$f":"Contents!B16","v":"Cash Working Capital"},null,{"$f":"B.1!$G$7","v":"B-1"},null,null,null,{"$f":"B.1!$G$39","v":0},null,{"$f":"$K$16*$K$17","v":9.9159234222261416E-2},null,{"$f":"ROUND(I19*K19,0)","v":0}]
[{"$f":"A19+1","v":7},null,"Total AG Rate Base Adjustments",null,null,null,null,null,{"$f":"SUM(I19:I19)","v":0}]
[]
[{"$f":"A20+1","v":8},null,"AG Adjusted Capitalization",null,"B&D",null,null,null,{"$f":"ROUND(I14+I20,0)","v":1191785493}]
[]
[{"$f":"A22+1","v":9},null,"Net Operating Income",null,null,null,"Pre-Tax",null,null,null,"AG"]
[null,null,null,null,null,null,"Operating Income",null,"NOI Amount",null,"GRCF"]
[null,null,"Effect of AG Adjustments on NOI",null,null,null,"Amount",null,"Sch C.1",null,"Sch. A-1"]
[{"$f":"A24+1","v":10},null,{"$f":"Contents!B25","v":"Theft Recovery Revenue"},null,{"$f":"C.1!$G$6","v":"C-1"},null,{"$f":"C.1!$G$19","v":166697.5},null,{"$f":"C.1!$G$27","v":101988.57500000001},null,{"$f":"$K$17","v":1.6433416344425158},null,{"$f":"-ROUND(I27*K27,0)","v":-167602}]
[{"$f":"A27+1","v":11},null,{"$f":"Contents!B26","v":"Payroll Expense - Employee Merit Increase"},null,{"$f":"C.1!$H$6","v":"C-2"},null,{"$f":"C.1!$H$19","v":57205},null,{"$f":"C.1!$H$27","v":34999.25},null,{"$f":"$K$17","v":1.6433416344425158},null,-57516]
[{"$f":"A28+1","v":12},null,{"$f":"Contents!B27","v":"Overtime Payroll Expense Related to Employee Merit Increase"},null,{"$f":"C.1!$I$6","v":"C-3"},null,{"$f":"C.1!$I$19","v":4148},null,{"$f":"C.1!$I$27","v":2537.6000000000004},null,1.6433416344425158,null,-4170]
[13,null,{"$f":"Contents!B28","v":"Payroll Tax Expense"},null,{"$f":"C.1!$J$6","v":"C-4"},null,{"$f":"C.1!$J$19","v":48362},null,{"$f":"C.1!$J$27","v":29588.65},null,1.6433416344425158,null,-48624]
[14,null,{"$f":"Contents!B29","v":"Incentive Compensation Expense"},null,{"$f":"C.1!$K$6","v":"C-5"},null,{"$f":"C.1!$K$19","v":1350120},null,{"$f":"C.1!$K$27","v":826027.15},null,1.6433416344425158,null,-1357445]
[15,null,{"$f":"Contents!B30","v":"Stock-Based Compensation"},null,{"$f":"C.1!$L$6","v":"C-6"},null,{"$f":"C.1!$L$19","v":1746748},null,{"$f":"C.1!$L$27","v":1068691},null,1.6433416344425158,null,-1756224]
[16,null,{"$f":"Contents!B31","v":"Savings Plan Expense"},null,{"$f":"C.1!$M$6","v":"C-7"},null,{"$f":"C.1!$M$19","v":1102496},null,{"$f":"C.1!$M$27","v":674526.45},null,1.6433416344425158,null,-1108477]
[17,null,{"$f":"Contents!B32","v":"Supplemental Executive Retirement Program (\"SERP\") Expense"},null,{"$f":"C.1!$N$6","v":"C-8"},null,{"$f":"C.1!$N$19","v":58726},null,{"$f":"C.1!$N$27","v":35929.4},null,1.6433416344425158,null,-59044]
[18,null,{"$f":"Contents!B33","v":"Affiliate Charges for Corporate Aviation Expense"},null,{"$f":"C.1!$O$6","v":"C-9"},null,{"$f":"C.1!$O$19","v":382769},null,{"$f":"C.1!$O$27","v":234184.6},null,1.6433416344425158,null,-384845]
[19,null,{"$f":"Contents!B34","v":"Storm Damage Expense"},null,{"$f":"C.1!$P$6","v":"C-10"},null,{"$f":"C.1!$P$19","v":595932},null,{"$f":"C.1!$P$27","v":364601.9},null,1.6433416344425158,null,-599165]
[20,null,{"$f":"Contents!B35","v":"Relocation Expense"},null,{"$f":"C.1!$Q$6","v":"C-11"},null,{"$f":"C.1!$Q$19","v":140972},null,{"$f":"C.1!$Q$27","v":86249.15},null,1.6433416344425158,null,-141737]
[21,null,{"$f":"Contents!B36","v":"Gain on Sale of Utility Property"},null,{"$f":"C.1!$R$6","v":"C-12"},null,{"$f":"C.1!$R$19","v":327240},null,{"$f":"C.1!$R$27","v":200211.05},null,1.6433416344425158,null,-329015]
[22,null,{"$f":"Contents!B37","v":"Cash Surrender Value of Life Insurance Policies"},null,{"$f":"C.1!$S$6","v":"C-13"},null,{"$f":"C.1!$S$19","v":26941},null,{"$f":"C.1!$S$27","v":16482.7},null,1.6433416344425158,null,-27087]
[23,null,{"$f":"Contents!B38","v":"Interest Synchronization"},null,{"$f":"C.1!$T$6","v":"C-14"},null,{"$f":"C.1!$T$19","v":0},null,{"$f":"C.1!$T$27","v":0},null,1.6433416344425158,null,0]
[24,null,{"$f":"Contents!B39","v":"Rate Case Expense"},null,{"$f":"C.1!$U$6","v":"C-15"},null,{"$f":"C.1!$U$19","v":458333},null,{"$f":"C.1!$U$27","v":280416.5},null,1.6433416344425158,null,-460820]
[25,null,"Total AG Adjustments to Operating Income",null,"C.1",null,{"$f":"SUM(G27:G41)","v":6466689.5},null,{"$f":"SUM(I27:I41)","v":3956433.9749999996}]
[26,null,"Net Operating Income per Company Filing",null,"C",null,null,null,{"$f":"ROUND(A!$G$13,0)","v":43690670}]
[27,null,"AG Adjusted Net Operating Income",null,"C",null,null,null,{"$f":"SUM(I42:I43)","v":47647103.975000001}]
[]
[null,null,"Gross Revenue Conversion Factor Difference:"]
[{"$f":"A44+1","v":28},null,"Per AG",null,"A-1",null,null,null,null,null,{"$f":"'A-1'!K20","v":1.6433416344425158}]
[{"$f":"A47+1","v":29},null,"Per Company",null,"A-1",null,null,null,null,null,{"$f":"'A-1'!$I$20","v":1.6432507653206414}]
[30,null,"Difference",null,null,null,null,null,null,null,{"$f":"K47-K48","v":9.0869121874392889E-5}]
[31,null,"Company Adjusted NOI Deficiency",null,"A",null,null,null,null,null,{"$f":"A!$G$14","v":36754851.343842268}]
[32,null,"GRCF Difference",null,null,null,null,null,null,null,null,null,{"$f":"ROUND(K49*K50,0)","v":3340}]
[33,null,"AG REVENUE REQUIREMENT ADJUSTMENTS ABOVE",null,null,null,null,null,null,null,null,null,{"$f":"SUM(M14:M51)","v":-20521368}]
[34,null,"Company Requested Base Rate Revenue Increase (Decrease)",null,"A",null,null,null,null,null,null,null,{"$f":"A!G16","v":60397438}]
[35,null,"Reconciled Revenue Requirement",null,null,null,null,null,null,null,null,null,{"$f":"M52+M53","v":39876070}]
[36,null,"Revenue Requirement Calculated on Schedule A ",null,"A",null,null,null,null,null,null,null,{"$f":"A!I16","v":39876068}]
[37,null,"Difference Not Accounted for Above",null,"A",null,null,null,null,null,null,null,{"$f":"M54-M55","v":2}]
[]
["Notes and Source"]
["Pre-tax return computed using Gross Revenue Conversion Factor"]
[]
["Cash Working Capital does not flow through to the capitalization, thus CWC has no impact on the revenue requirement"]

{"sheet":"A-1","index":3,"n_rows":38,"n_cols":11,"rows_kept":38,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Gross Revenue Conversion Factor",null,null,null,null,null,null,null,null,null,"Schedule A-1 "]
[null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,null,null,null,null,"Page 1 of 1"]
[]
[]
["Line",null,null,null,null,null,null,null,"Per ",null,"Per "]
["No.",null,"Description",null,"Reference",null,"Tax Rates",null,"Company",null,"AG"]
[null,null,null,null,null,null,null,null,"(A)",null,"(B)"]
[]
[1,null,"Operating Revenues",null,null,null,null,null,1,null,1]
[{"$f":"A11+1","v":2},null,"Uncollectible Accounts Expense",null,"Note A",null,null,null,3.3999999999999998E-3,null,{"$f":"I12","v":3.3999999999999998E-3}]
[{"$f":"A12+1","v":3},null,"KPSC Maintenance Fee",null,"Note A",null,null,null,1.941E-3,null,1.9959999999999999E-3]
[4,null,"Income Before State Taxes",null,null,null,null,null,{"$f":"I11-I12-I13","v":0.99465900000000007},null,{"$f":"K11-K12-K13","v":0.99460400000000004}]
[5,null,"Less: State Income Taxes",null,"Note A",null,5.8742210000000003E-2,null,{"$f":"I14*G15","v":5.8428467856390005E-2},null,{"$f":"K14*G15","v":5.8425237034840004E-2}]
[6,null,"Income Before Federal Income Taxes",null,null,null,null,null,{"$f":"I14-I15","v":0.93623053214361007},null,{"$f":"K14-K15","v":0.93617876296516001}]
[7,null,"Less: Federal Income Taxes",null,"Note A",null,0.35,null,{"$f":"I16*G17","v":0.32768068625026353},null,{"$f":"K16*G17","v":0.327662567037806}]
[8,null,"Operating Income Percentage",null,null,null,null,null,{"$f":"I16-I17","v":0.60854984589334649},null,{"$f":"K16-K17","v":0.60851619592735395}]
[]
[{"$f":"A18+1","v":9},null,"Gross Revenue Conversion Factor",null,"Note A",null,null,null,{"$f":"I11/I18","v":1.6432507653206414},null,{"$f":"K11/K18","v":1.6433416344425158}]
[]
["Notes and Source"]
["[A]",null,"Section V, Exhibit 1, Workpaper S-2, page 2 from KPCo filing"]
["[B]",null,"Per the response to KPSC-2-011, on June 1, 2017, the Kentucky Department of Revenue provided the new assessment rate for FY 2017-2018"]
[]
[{"$f":"A20+1","v":10},null,"Combined state and federal income tax rate",null,null,null,"(L5 + L7) / L4",null,{"$f":"(K17+K15)/K14","v":0.38818243649999995}]
[]
[null,null,"Components of Base Rate Revenue Change"]
[null,null,null,null,"Percent",null,"Per AG"]
[]
[{"$f":"A26+1","v":11},null,"Revenue Change",null,null,null,{"$f":"A!I16","v":39876068}]
[null,null,"Change in Expenses and Net Operating Income:"]
[{"$f":"A31+1","v":12},null,{"$f":"C12","v":"Uncollectible Accounts Expense"},null,{"$f":"I12","v":3.3999999999999998E-3},null,{"$f":"ROUND($G$31*E33,0)","v":135579}]
[{"$f":"A33+1","v":13},null,"KPSC Maintenance Fee",null,{"$f":"$I$13","v":1.941E-3},null,{"$f":"ROUND($G$31*E34,0)","v":77399}]
[14,null,"State Income Taxes",null,{"$f":"I15","v":5.8428467856390005E-2},null,{"$f":"ROUND($G$31*E35,0)","v":2329898}]
[15,null,"Federal Income Taxes",null,{"$f":"I17","v":0.32768068625026353},null,{"$f":"ROUND($G$31*E36,0)","v":13066617}]
[16,null,"Net Operating Income",null,{"$f":"I18","v":0.60854984589334649},null,{"$f":"ROUND($G$31*E37,0)","v":24266575}]
[17,null,"Total Revenue Change",null,{"$f":"SUM(E33:E37)","v":1},null,{"$f":"SUM(G33:G37)","v":39876068}]

{"sheet":"B","index":4,"n_rows":45,"n_cols":9,"rows_kept":45,"cut":false,"hidden":false,"merged":[]}
[{"$f":"A!$A$1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,{"$f":"Contents!$Q$4","v":"Exhibit RCS-1"}]
["Adjusted Rate Base",null,null,null,null,null,null,null,"Schedule B "]
[null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,null,null,"Page 1 of 1"]
[]
[]
["Line",null,null,null,"Company",null,"AG",null,"AG"]
["No.",null,"Description",null,"Proposed",null,"Adjustments",null,"Proposed"]
[null,null,"RATE BASE",null,"(A)",null,"(B)",null,"(C)"]
[null,null,"Electric Utility Plant"]
[1,null,"Electric Plant in Service - Original Cost",null,2238076965.8400002,null,{"$f":"B.1!E9","v":0},null,{"$f":"E11+G11","v":2238076965.8400002}]
[{"$f":"A11+1","v":2},null,"Electric Plant Held for Future Use",null,626976,null,{"$f":"B.1!E11","v":0},null,{"$f":"E12+G12","v":626976}]
[{"$f":"A12+1","v":3},null,"Construction Work in Progress",null,25944903,null,{"$f":"B.1!E14","v":0},null,25944903]
[{"$f":"A13+1","v":4},null,"Total Electric Utility Plant",null,{"$f":"SUM(E11:E13)","v":2264648844.8400002},null,{"$f":"SUM(G11:G13)","v":0},null,{"$f":"SUM(I11:I13)","v":2264648844.8400002}]
[]
[{"$f":"A14+1","v":5},null,"Accumulated Provision for Depreciation & Amortization",null,-764544392,null,{"$f":"B.1!E17","v":0},null,{"$f":"E16+G16","v":-764544392}]
[null,null,null,null,null,null,{"$f":"B.1!E18","v":0}]
[{"$f":"A16+1","v":6},null,"Net Electric Utility Plant",null,{"$f":"E14+SUM(E16:E17)","v":1500104452.8400002},null,{"$f":"G14+SUM(G16:G17)","v":0},null,{"$f":"I14+SUM(I16:I17)","v":1500104452.8400002}]
[]
[null,null,"Materials and Supplies"]
[{"$f":"A18+1","v":7},null,"Fuel / Allowance Inventory",null,22144134,null,{"$f":"B.1!E22","v":0},null,{"$f":"E21+G21","v":22144134}]
[{"$f":"A21+1","v":8},null,"Production M&S Inventory",null,11446678,null,{"$f":"B.1!E23","v":0},null,11446678]
[{"$f":"A22+1","v":9},null,"Production M&S Inventory",null,331383,null,{"$f":"B.1!E24","v":0},null,331383]
[10,null,"Transmission M&S Inventory",null,351591,null,{"$f":"B.1!E25","v":0},null,351591]
[11,null,"Distribution M&S Inventory",null,2070789,null,{"$f":"B.1!E26","v":0},null,2070789]
[12,null,"Total Materials and Supplies",null,{"$f":"SUM(E21:E25)","v":36344575},null,{"$f":"SUM(G21:G25)","v":0},null,{"$f":"SUM(I21:I25)","v":36344575}]
[]
[null,null,"Additions to Rate Base"]
[{"$f":"A26+1","v":13},null,"Prepayments",null,49905719,null,{"$f":"B.1!E30","v":0},null,{"$f":"E29+G29","v":49905719}]
[{"$f":"A29+1","v":14},null,"Cash Working Capital",null,19694529.180455271,null,{"$f":"B.1!E31","v":-740549},null,18953980.180455271]
[{"$f":"A30+1","v":15},null,"Total Additions to Rate Base",null,{"$f":"SUM(E29:E30)","v":69600248.180455267},null,{"$f":"SUM(G29:G30)","v":-740549},null,{"$f":"SUM(I29:I30)","v":68859699.180455267}]
[]
[null,null,"Deductions from Rate Base"]
[{"$f":"A31+1","v":16},null,"Customer Advances & Deposits",null,-27076876,null,{"$f":"B.1!E35","v":0},null,{"$f":"E34+G34","v":-27076876}]
[{"$f":"A34+1","v":17},null,"Accumulated Deferred Income Taxes",null,-384084108,null,{"$f":"B.1!E36","v":0},null,-384084108]
[{"$f":"A35+1","v":18},null,"Total Deductions from Rate Base",null,{"$f":"SUM(E34:E35)","v":-411160984},null,{"$f":"SUM(G34:G35)","v":0},null,{"$f":"SUM(I34:I35)","v":-411160984}]
[]
[{"$f":"A36+1","v":19},null,"Total Rate Base",null,{"$f":"E18+E26+E31+E36","v":1194888292.0204554},null,{"$f":"G18+G26+G31+G36","v":-740549},null,{"$f":"I18+I26+I31+I36","v":1194147743.0204554}]
[]
[{"$f":"A38+1","v":20},null,"Jurisdictional Capitalization - see page 2",null,{"$f":"'D P2'!AB18","v":1191785492.9804499},null,{"$f":"'D P3'!M19","v":0},null,{"$f":"E40+G40","v":1191785492.9804499}]
[]
[]
["Notes and Source"]
["Col. A: Amounts from Section V, Schedule 4 from KPCo's filing"]
["Col. B: See Schedule B-1"]

{"sheet":"B.1","index":5,"n_rows":42,"n_cols":9,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,"Exhibit RCS-1"]
["Summary of Adjustments to Rate Base",null,null,null,null,null,null,null,"Schedule B.1 "]
[null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,null,null,"Page 1 of 1"]
[]
["Line No.",null,"Description",null,"AG Adjustments",null,null,null,"Cash Working Capital"]
[null,null,null,null,null,null,{"$f":"Contents!$A16","v":"B-1"},{"$f":"Contents!$A17","v":"B-2"},{"$f":"Contents!A16","v":"B-1"}]
[null,null,"Electric Utility Plant"]
[1,null,"Electric Plant in Service - Original Cost",null,{"$f":"SUM(G9:I9)","v":0}]
[2,null,"Property Under Capital Leases",null,0]
[3,null,"Electric Plant Held for Future Use",null,0]
[4,null,"Construction Completed Not Classified",null,0]
[4,null,"Accrued Capital Leases",null,0]
[5,null,"Construction Work in Progress",null,0]
[6,null,"Total Electric Utility Plant",null,{"$f":"SUM(E9:E14)","v":0},null,{"$f":"SUM(G9:G14)","v":0},0,0]
[]
[7,null,"Accumulated Provision for Depreciation",null,{"$f":"SUM(G17:I17)","v":0}]
[8,null,"Accumulated Provision for Amortization",null,{"$f":"SUM(G18:I18)","v":0}]
[9,null,"Net Electric Utility Plant",null,{"$f":"E15+SUM(E17:E18)","v":0},null,{"$f":"G15+SUM(G17:G18)","v":0},0,0]
[]
[null,null,"Materials and Supplies"]
[10,null,"Fuel",null,{"$f":"SUM(G22:I22)","v":0}]
[11,null,"SO2 Allowance Inventory - Current",null,{"$f":"SUM(G23:I23)","v":0}]
[12,null,"CO2 Allowance Inventory - Current",null,{"$f":"SUM(G24:I24)","v":0}]
[13,null,"Urea",null,{"$f":"SUM(G25:I25)","v":0}]
[14,null,"Other Accounts",null,{"$f":"SUM(G26:I26)","v":0}]
[15,null,"Total Materials and Supplies",null,{"$f":"SUM(E22:E26)","v":0},null,{"$f":"SUM(G22:G26)","v":0},0,0]
[]
[null,null,"Additions to Rate Base"]
[16,null,"Prepayments and Other Current Assets",null,{"$f":"SUM(G30:I30)","v":0}]
[17,null,"Cash Working Capital",null,{"$f":"SUM(G31:I31)","v":-740549},null,null,null,-740549]
[18,null,"Total Additions to Rate Base",null,{"$f":"SUM(E30:E31)","v":-740549},null,{"$f":"SUM(G30:G31)","v":0},0,-740549]
[]
[null,null,"Deductions from Rate Base"]
[18,null,"Customer Advances & Deposits",null,{"$f":"SUM(G35:I35)","v":0}]
[19,null,"Accumulated Deferred Income Taxes",null,{"$f":"SUM(G36:I36)","v":0}]
[20,null,"Total Deductions from Rate Base",null,{"$f":"SUM(E35:E36)","v":0},null,{"$f":"SUM(G35:G36)","v":0},0,0]
[]
[21,null,"Total Rate Base",null,{"$f":"E19+E27+E32+E37","v":-740549},null,{"$f":"G19+G27+G32+G37","v":0},0,-740549]
[]
["Notes and Source"]
["See referenced schedule for each adjustment"]

{"sheet":"C","index":6,"n_rows":42,"n_cols":13,"rows_kept":42,"cut":false,"hidden":false,"merged":[[5,10,5,12],[5,6,5,8]]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!$Q$4","v":"Exhibit RCS-1"}]
["Adjusted Net Operating Income",null,null,null,null,null,null,null,null,null,null,null,"Schedule C "]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,null,null,null,null,null,null,"Page 1 of 1"]
[]
[null,null,null,null,null,null,"Per AG"]
[null,null,null,null,null,null,null,null,null,null,"Components",null,"Revenue"]
["Line",null,null,null,"Per",null,"AG",null,"Per",null,"of Revenue",null,"Requirement"]
["No.",null,"Description",null,"Company",null,"Adjustments",null,"AG",null,"Change",null,"Impact"]
[null,null,null,null,"(A)",null,"(B)",null,"(C )",null,"(D)",null,"(E)"]
[null,null,"Operating Revenue"]
[1,null,"Sales of Electricity",null,499134502.65000004,null,{"$f":"C.1!E9","v":166697.5},null,{"$f":"E12+G12","v":499301200.15000004},null,{"$f":"'A-1'!G31","v":39876068},null,{"$f":"I12+K12","v":539177268.1500001}]
[{"$f":"A12+1","v":2},null,"Other Operating Revenues",null,25618746.32,null,{"$f":"C.1!E10","v":0},null,{"$f":"E13+G13","v":25618746.32},null,null,null,{"$f":"I13+K13","v":25618746.32}]
[null,null,"Non-Firm Sales",null,42357604.399799995,null,null,null,{"$f":"E14+G14","v":42357604.399799995},null,null,null,{"$f":"I14+K14","v":42357604.399799995}]
[{"$f":"A13+1","v":3},null,"Total Operating Revenues",null,{"$f":"SUM(E12:E14)","v":567110853.36979997},null,{"$f":"SUM(G12:G14)","v":166697.5},null,{"$f":"SUM(I12:I14)","v":567277550.86979997},null,{"$f":"SUM(K12:K14)","v":39876068},null,{"$f":"SUM(M12:M14)","v":607153618.86980009}]
[]
[null,null,"Operating Expenses",null,null,null,null,null,{"$f":"E17+G17","v":0}]
[{"$f":"A15+1","v":4},null,"Operations & Maintenance",null,415562822.4436422,null,{"$f":"C.1!E14","v":-5924390},null,409638432.4436422,null,{"$f":"'A-1'!G33+'A-1'!G34","v":212978},null,{"$f":"I18+K18","v":409851410.4436422}]
[{"$f":"A18+1","v":5},null,"Depreciation & Amortization ",null,78540443.180000007,null,{"$f":"C.1!E15","v":-327240},null,78213203.180000007,null,null,null,78213203.180000007]
[6,null,"Taxes Other Than Income Taxes",null,22412856.239999998,null,{"$f":"C.1!E16","v":-48362},null,22364494.239999998,null,null,null,22364494.239999998]
[7,null,"Other Including Customer Deposits",null,2918287.85,null,{"$f":"C.1!E17","v":0},null,2918287.85,null,null,null,2918287.85]
[8,null,"State Income Tax",null,-672155,null,{"$f":"C.1!E20","v":379868},null,-292287,null,{"$f":"'A-1'!G35","v":2329898},null,2037611]
[9,null,"Federal Income Tax:",null,null,null,null,null,0,null,null,null,0]
[10,null,"Current",null,-13268397,null,{"$f":"C.1!E22","v":2130387.5249999999},null,-11138009.475,null,{"$f":"'A-1'!G36","v":13066617},null,1928607.5250000004]
[11,null,"Deferred",null,19577087,null,{"$f":"C.1!E23","v":0},null,19577087,null,null,null,19577087]
[12,null,"ITC Adjustment",null,0,null,{"$f":"C.1!E24","v":0},null,0,null,null,null,0]
[13,null,"Total Operating Expenses",null,{"$f":"SUM(E18:E26)","v":525070944.71364224},null,{"$f":"SUM(G18:G26)","v":-3789736.4750000001},null,{"$f":"SUM(I18:I26)","v":521281208.23864222},null,{"$f":"SUM(K18:K26)","v":15609493},null,{"$f":"SUM(M18:M26)","v":536890701.23864222}]
[]
[{"$f":"A27+1","v":14},null,"Net Electric Operating Income",null,{"$f":"E15-E27","v":42039908.656157732},null,{"$f":"G15-G27","v":3956433.9750000001},null,{"$f":"I15-I27","v":45996342.631157756},null,{"$f":"K15-K27","v":24266575},null,{"$f":"M15-M27","v":70262917.631157875}]
[15,null,"AFUDC Offset Adjustment/Deferred Income",null,1650761,null,{"$f":"C.1!E28","v":0},null,{"$f":"E30+G30","v":1650761},null,null,null,{"$f":"I30+K30","v":1650761}]
[16,null,"Net Electric Operating Income - Adjusted",null,{"$f":"E29+E30","v":43690669.656157732},null,{"$f":"G29+G30","v":3956433.9750000001},null,{"$f":"I29+I30","v":47647103.631157756},null,{"$f":"K29+K30","v":24266575},null,{"$f":"M29+M30","v":71913678.631157875}]
[]
[{"$f":"A31+1","v":17},null,"Capitalization",null,{"$f":"B!E40","v":1191785492.9804499},null,{"$f":"B!G40","v":0},null,{"$f":"E33+G33","v":1191785492.9804499},null,null,null,{"$f":"I33","v":1191785492.9804499}]
[]
[{"$f":"A33+1","v":18},null,"Earned Rate of Return",null,{"$f":"ROUND(E31/E33,4)","v":3.6700000000000003E-2},null,null,null,{"$f":"ROUND(I31/I33,4)","v":0.04},null,null,null,{"$f":"ROUND(M31/M33,4)","v":6.0299999999999999E-2}]
[]
["Notes and Source"]
["Col.A:",null,"KPCo Exhibit 1, Section V, Schedule 1"]
["Col.B:",null,"Schedule C.1 "]
["Col.C:",null,"Col.A + Col.B"]
["Col.D: ",null,"Schedule A-1 "]
["Col.E:",null,"Col. C + Col. D"]

{"sheet":"C.1","index":7,"n_rows":38,"n_cols":21,"rows_kept":38,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"}]
["Summary of Net Operating Income Adjustments"]
[]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"}]
["Line No.",null,"Description",null,"AG Adjustments",null,"Theft Recovery Revenue","Payroll Expense - Employee Merit Increase","Overtime Payroll Expense - Employee Merit Increase","Payroll Taxes","Incentive Compensation Expense","Stock-Based Compensation","Savings Plan Expense","SERP Expense","Corporate Aviation Expense","Storm Damage Expense","Relocation Expense","Gain on Sale of Utility Property","Cash Surrender Value of Life Insurance Policies","Interest Synchronization","Rate Case Expense"]
[null,null,null,null,null,null,{"$f":"Contents!$A$25","v":"C-1"},{"$f":"Contents!$A$26","v":"C-2"},{"$f":"Contents!$A$27","v":"C-3"},{"$f":"Contents!$A$28","v":"C-4"},{"$f":"Contents!$A$29","v":"C-5"},{"$f":"Contents!$A$30","v":"C-6"},{"$f":"Contents!$A$31","v":"C-7"},{"$f":"Contents!$A$32","v":"C-8"},{"$f":"Contents!$A$33","v":"C-9"},{"$f":"Contents!$A$34","v":"C-10"},{"$f":"Contents!$A$35","v":"C-11"},{"$f":"Contents!$A$36","v":"C-12"},{"$f":"Contents!$A$37","v":"C-13"},"C-14","C-15"]
[]
[null,null,"Operating Revenue"]
[1,null,"Sales of Electricity",null,{"$f":"SUM(G9:X9)","v":166697.5},null,{"$f":"'C-1'!E13","v":166697.5}]
[{"$f":"A9+1","v":2},null,"Other Operating Revenues",null,{"$f":"SUM(G10:X10)","v":0}]
[{"$f":"A10+1","v":3},null,"Total Operating Revenues",null,{"$f":"SUM(E9:E10)","v":166697.5},null,{"$f":"SUM(G9:G10)","v":166697.5},{"$f":"SUM(H9:H10)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,null,"Operating Expenses"]
[{"$f":"A11+1","v":4},null,"Operations & Maintenance",null,{"$f":"SUM(G14:X14)","v":-5924390},null,null,{"$f":"'C-2'!S74","v":-57205},{"$f":"'C-3'!L50","v":-4148},null,{"$f":"'C-5'!E10","v":-1350120},{"$f":"'C-6'!E10","v":-1746748},{"$f":"'C-7'!E19","v":-1102496},{"$f":"'C-8'!E13","v":-58726},{"$f":"'C-9'!E11","v":-382769},{"$f":"'C-10'!E11","v":-595932},{"$f":"'C-11'!E10","v":-140972},null,{"$f":"'C-13'!E12","v":-26941},null,{"$f":"'C-15'!E11","v":-458333}]
[{"$f":"A14+1","v":5},null,"Depreciation & Amortization ",null,-327240,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'C-12'!E10","v":-327240}]
[{"$f":"A15+1","v":6},null,"Taxes Other Than Income Taxes",null,-48362,null,null,null,null,{"$f":"'C-4'!E30","v":-48362}]
[7,null,"Other Including Customer Deposits",null,0]
[8,null,"Operating Expenses Before Taxes",null,{"$f":"SUM(E14:E17)","v":-6299992},null,{"$f":"SUM(G14:G17)","v":0},{"$f":"SUM(H14:H17)","v":-57205},-4148,-48362,-1350120,-1746748,-1102496,-58726,-382769,-595932,-140972,-327240,-26941,0,-458333]
[9,null,"Operating Income Before Income Taxes",null,{"$f":"E11-E18","v":6466689.5},null,{"$f":"G11-G18","v":166697.5},57205,4148,48362,1350120,1746748,1102496,58726,382769,595932,140972,327240,26941,0,458333]
[10,null,"State Income Tax",null,{"$f":"SUM(G20:X20)","v":379868},null,{"$f":"ROUND(G19*D32,0)","v":9792},{"$f":"ROUND(H19*D32,0)","v":3360},{"$f":"ROUND(I19*D32,0)","v":244},{"$f":"ROUND(J19*D32,0)","v":2841},{"$f":"ROUND(K19*D32,0)","v":79309},{"$f":"ROUND(L19*D32,0)","v":102608},{"$f":"ROUND(M19*D32,0)","v":64763},{"$f":"ROUND(N19*D32,0)","v":3450},{"$f":"ROUND(O19*D32,0)","v":22485},{"$f":"ROUND(P19*D32,0)","v":35006},{"$f":"ROUND(Q19*D32,0)","v":8281},{"$f":"ROUND(R19*D32,0)","v":19223},{"$f":"ROUND(S19*D32,0)","v":1583},{"$f":"ROUND(T19*D32,0)","v":0},{"$f":"ROUND(U19*D32,0)","v":26923}]
[11,null,"Federal Income Tax:"]
[{"$f":"A21+1","v":12},null,"Current",null,{"$f":"SUM(G22:X22)","v":2130387.5249999999},null,{"$f":"(G19-G20)*D33","v":54916.924999999996},{"$f":"(H19-H20)*D33","v":18845.75},{"$f":"(I19-I20)*D33","v":1366.3999999999999},{"$f":"(J19-J20)*D33","v":15932.349999999999},{"$f":"(K19-K20)*D33","v":444783.85},{"$f":"(L19-L20)*D33","v":575449},{"$f":"(M19-M20)*D33","v":363206.55},{"$f":"(N19-N20)*D33","v":19346.599999999999},{"$f":"(O19-O20)*D33","v":126099.4},{"$f":"(P19-P20)*D33","v":196324.09999999998},{"$f":"(Q19-Q20)*D33","v":46441.85},{"$f":"(R19-R20)*D33","v":107805.95},{"$f":"(S19-S20)*D33","v":8875.2999999999993},{"$f":"(T19-T20)*D33","v":0},{"$f":"(U19-U20)*D33","v":150993.5}]
[13,null,"Deferred",null,0]
[14,null,"ITC Adjustment",null,0]
[15,null,"Total State and Federal Income Taxes",null,{"$f":"SUM(E20:E24)","v":2510255.5249999999},null,{"$f":"SUM(G20:G24)","v":64708.924999999996},{"$f":"SUM(H20:H24)","v":22205.75},1610.3999999999999,18773.349999999999,524092.85,678057,427969.55,22796.6,148584.4,231330.09999999998,54722.85,127028.95,10458.299999999999,0,177916.5]
[16,null,"Total Operating Expenses",null,{"$f":"E18+E25","v":-3789736.4750000001},null,{"$f":"G18+G25","v":64708.924999999996},-34999.25,-2537.6000000000004,-29588.65,-826027.15,-1068691,-674526.45,-35929.4,-234184.6,-364601.9,-86249.15,-200211.05,-16482.7,0,-280416.5]
[{"$f":"A26+1","v":17},null,"Net Electric Operating Income",null,{"$f":"E11-E26","v":3956433.9750000001},null,{"$f":"G11-G26","v":101988.57500000001},34999.25,2537.6000000000004,29588.65,826027.15,1068691,674526.45,35929.4,234184.6,364601.9,86249.15,200211.05,16482.7,0,280416.5]
[{"$f":"A27+1","v":18},null,"AFUDC Offset Adjustment/Deferred Income",null,{"$f":"SUM(G28:X28)","v":0}]
[19,null,"Net Electric Operating Income - Adjusted",null,{"$f":"E27+E28","v":3956433.9750000001},null,{"$f":"G27+G28","v":101988.57500000001},34999.25,2537.6000000000004,29588.65,826027.15,1068691,674526.45,35929.4,234184.6,364601.9,86249.15,200211.05,16482.7,0,280416.5]
[]
["Notes and Source"]
["Line 10 State Income Tax",null,null,{"$f":"'A-1'!G15","v":5.8742210000000003E-2}]
["Line 12 Federal Income Tax",null,null,{"$f":"'A-1'!G17","v":0.35}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null," "]

{"sheet":"D","index":8,"n_rows":31,"n_cols":11,"rows_kept":31,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Capital Structure and Cost Rates",null,null,null,null,null,null,null,null,null,"Schedule D "]
[null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,null,null,null,null,"Page 1 of 3"]
[]
[null,null,null,null,null,null,"Capital"]
["Line",null,null,null,null,null,"Structure",null,"Cost ",null,"Weighted"]
["No.",null,"Description",null,"Amount",null,"Ratio",null,"Rate",null,"Cost"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)",null,"(D)"]
[null,null,"I. Per Company"]
[1,null,"Long Term Debt",null,648913758.21106756,null,{"$f":"ROUND(E11/$E$15,4)","v":0.54449999999999998},null,4.36E-2,null,{"$f":"ROUND(G11*I11,4)","v":2.3699999999999999E-2}]
[{"$f":"A11+1","v":2},null,"Short Term Debt",null,0,null,{"$f":"ROUND(E12/$E$15,4)","v":0},null,8.0000000000000002E-3,null,{"$f":"ROUND(G12*I12,4)","v":0}]
[{"$f":"A12+1","v":3},null,"Accounts Receivable Financing",null,46105008.994999997,null,3.8699999999999998E-2,null,1.95E-2,null,{"$f":"ROUND(G13*I13,4)","v":8.0000000000000004E-4}]
[4,null,"Common Equity",null,496766725.77438235,null,0.4168,null,0.1031,null,{"$f":"ROUND(G14*I14,4)","v":4.2999999999999997E-2}]
[5,null,"Total",null,{"$f":"SUM(E11:E14)","v":1191785492.9804499},null,{"$f":"SUM(G11:G14)","v":1},null,null,null,{"$f":"ROUND(SUM(K10:K14),4)","v":6.7500000000000004E-2}]
[]
[null,null,"II. Per AG "]
[{"$f":"A15+1","v":6},null,"Long Term Debt",null,{"$f":"'D P3'!O13","v":648913758.21106756},null,{"$f":"E18/$E$22","v":0.54448872052322617},null,{"$f":"I11","v":4.36E-2},null,{"$f":"ROUND(G18*I18,5)","v":2.3740000000000001E-2}]
[{"$f":"A18+1","v":7},null,"Short Term Debt",null,{"$f":"'D P3'!O14","v":0},null,{"$f":"E19/$E$22","v":0},null,{"$f":"I12","v":8.0000000000000002E-3},null,{"$f":"ROUND(G19*I19,5)","v":0}]
[8,null,"Accounts Receivable Financing",null,{"$f":"'D P3'!O15","v":46105008.994999997},null,3.8685660520753049E-2,null,{"$f":"I13","v":1.95E-2},null,7.5000000000000002E-4]
[9,null,"Common Equity",null,{"$f":"'D P3'!O16","v":496766725.77438235},null,0.41682561895602077,null,8.5999999999999993E-2,null,3.585E-2]
[10,null,"Total",null,{"$f":"SUM(E18:E21)","v":1191785492.9804499},null,{"$f":"SUM(G18:G21)","v":1},null,null,null,{"$f":"SUM(K17:K21)","v":6.0340000000000005E-2}]
[]
[{"$f":"A22+1","v":11},null,"Difference",null,null,null,"L.10 - L.5",null,null,null,{"$f":"K22-K15","v":-7.1599999999999997E-3}]
[]
[{"$f":"A24+1","v":12},null,"Weighted Cost of Debt per AG",null,null,null,"Sum of Lines 6, 7 & 8",null,null,null,{"$f":"SUM(K18:K20)","v":2.4490000000000001E-2}]
[]
[]
["Notes"]
["Cols. A-D (Lines 1-5): Section V, Workpaper S-2 from filing.  See page 2 of this schedule for a reproduction of KPCo's capitalization related adjustments."]
["Col. C, lines 6-9: Cost rates and Return on Equity as recommended by AG witness J. Randall Woolridge"]

{"sheet":"D P2","index":9,"n_rows":52,"n_cols":28,"rows_kept":52,"cut":false,"hidden":false,"merged":[[83,27,90,28]]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Capital Structure and Cost Rates - Capitalization",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,"Schedule D "]
[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,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},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,"Page 2 of 3"]
[]
[null,null,null,null,null,null,"KY Retail",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjustments"]
[null,null,null,null,null,null,"ALLOCATED",null,"BSRR/",null,"Mitchell FGD",null,"Mitchell FGD",null,"Mitchell",null,"FRECO",null,null,null,"Non",null,null,"Kentucky",null,null,null,"Reapportioned"]
["Line",null,null,null,"PER BOOK",null,"PER BOOK",null,"Decommissioning",null,"Consumables",null,"From Base to",null,"Coal Stock",null,"A/C 124",null,"CARRS",null,"Utility",null,null,"Jurisdiction",null,null,null,"Kentucky"]
["No.",null,"Description",null,"BALANCE",null,"BALANCE",null,"Removal",null,"Removal",null,"Environmental",null,"Adjustment",null,"Property",null,"Site",null,"Property",null,null,"Allocated",null,"Subtotal",null,"Jurisdictional"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)",null,"(D)",null,"(E)",null,"(F)",null,"(G)",null,"(H)",null,"(I)",null,null,"(L)",null,"(M)",null,"(N)"]
[null,null,"I. Per Company"]
[1,null,"Long Term Debt",null,870000000,null,{"$f":"E12*G20","v":856950000},null,{"$f":"I16*(E12/(E12+E15))","v":-87016831.490843609},null,{"$f":"K16*(E12/(E12+E15))","v":-924962.25840498379},null,{"$f":"M16*(E12/(E12+E15))","v":-115122144.00759391},null,{"$f":"(O16-O13)*(E12/(E12+E15))","v":-3274643.2738711722},null,{"$f":"Q16*(I12/(I12+I15))","v":-1034718.5305401512},null,{"$f":"S16*(K12/(K12+K15))","v":-3214831.4032976544},null,{"$f":"U16*(M12/(M12+M15))","v":-563636.2561090861},null,null,{"$f":"(I12*I20)+(K12*K20)+(M12*M20)+(O12*O20)+(Q12*Q20)+(S12*S20)+(U12*U20)","v":-208036912.78893241},null,{"$f":"G12+X12","v":648913087.21106756},null,{"$f":"ROUND(Z12/$Z$16*$Z$17,0)+Z12","v":648913758.21106756}]
[2,null,"Short Term Debt",null,1022872,null,{"$f":"E13*O20","v":1008551.792},null,null,null,null,null,null,null,{"$f":"-E13","v":-1022872},null,null,null,null,null,null,null,null,{"$f":"(I13*I20)+(K13*K20)+(M13*M20)+(O13*O20)+(Q13*Q20)+(S13*S20)+(U13*U20)","v":-1008551.792},null,{"$f":"G13+X13","v":0},null,{"$f":"ROUND(Z13/$Z$16*$Z$17,0)+Z13","v":0}]
[3,null,"Accounts Receivable Financing",null,46807067,null,{"$f":"E14*G20","v":46104960.994999997},null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(I14*I20)+(K14*K20)+(M14*M20)+(O14*O20)+(Q14*Q20)+(S14*S20)+(U14*U20)","v":0},null,46104960.994999997,null,{"$f":"ROUND(Z14/$Z$16*$Z$17,0)+Z14","v":46105008.994999997}]
[4,null,"Common Equity",null,666016164,null,{"$f":"E15*G20","v":656025921.53999996},null,{"$f":"I16*(E15/(E12+E15))","v":-66614501.509156391},null,{"$f":"K16*(G15/(G12+G15))","v":-708091.74159501609},null,{"$f":"M16*(I15/(I12+I15))","v":-88130124.99240607},null,{"$f":"(O16-O13)*(K15/(K12+K15))","v":-2506856.7261288268},null,{"$f":"Q16*(M15/(M12+M15))","v":-792114.0994598486},null,{"$f":"S16*(O15/(O12+O15))","v":-2461068.5967023456},null,{"$f":"U16*(Q15/(Q12+Q15))","v":-431483.74389091384},null,null,{"$f":"(I15*I20)+(K15*K20)+(M15*M20)+(O15*O20)+(Q15*Q20)+(S15*S20)+(U15*U20)","v":-159259708.76561755},null,496766212.77438241,null,496766725.77438241]
[5,null,"Sub-Total",null,{"$f":"SUM(E12:E15)","v":1583846103},null,{"$f":"SUM(G12:G15)","v":1560089434.3270001},null,-153631333,null,-1633054,null,-203252269,null,-6804372,null,-1826832.63,null,-5675900,null,-995120,null,null,{"$f":"SUM(X12:X15)","v":-368305173.34654999},null,{"$f":"SUM(Z12:Z15)","v":1191784260.9804499},null,{"$f":"SUM(AB12:AB15)","v":1191785492.9804499}]
[6,null,"Job Development Tax Credit",null,1250.2,null,{"$f":"E17*G20","v":1231.4470000000001},null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,null,{"$f":"G17","v":1231.4470000000001},null,{"$f":"X17","v":1231.4470000000001},null,0]
[7,null,"Total",null,{"$f":"E16+E17","v":1583847353.2},null,{"$f":"G16+G17","v":1560090665.7740002},null,-153631333,null,-1633054,null,-203252269,null,-6804372,null,-1826832.63,null,-5675900,null,-995120,null,null,-368303941.89954996,null,1191785492.4274499,null,1191785492.9804499]
[]
[8,null,"Allocation Factor",null,null,null,0.98499999999999999,null,0.98499999999999999,null,0.98599999999999999,null,0.98499999999999999,null,0.98599999999999999,null,0.98499999999999999,null,1,null,0.98499999999999999]
[null,null,null,null,null,null,"GP-TOT",null,"PDAF",null,"EAF",null,"PDAF",null,"EAF",null,"GP-TOT",null,"SPECIFIC",null,"GP-TOT"]
[]
[null,null,"II. Per AG"]
[9,null,"Long Term Debt",null,870000000,null,{"$f":"E24*G32","v":856950000},null,{"$f":"I18*$G$50","v":-87016831.490843609},null,{"$f":"K18*$G$50","v":-924962.25840498379},null,{"$f":"M18*$G$50","v":-115122144.00759391},null,{"$f":"(O18-O13)*$G$50","v":-3274643.2738711722},null,{"$f":"Q18*$G$50","v":-1034718.5305401512},null,{"$f":"S18*$G$50","v":-3214831.4032976544},null,{"$f":"U18*$G$50","v":-563636.2561090861},null,null,{"$f":"(I24*I32)+(K24*K32)+(M24*M32)+(O24*O32)+(Q24*Q32)+(S24*S32)+(U24*U32)","v":-208036912.78893241},null,{"$f":"G24+X24","v":648913087.21106756},null,{"$f":"ROUND(Z24/$Z$16*$Z$17,0)+Z24","v":648913758.21106756}]
[10,null,"Short Term Debt",null,1022872,null,{"$f":"E25*O32","v":1008551.792},null,null,null,null,null,null,null,{"$f":"-E25","v":-1022872},null,null,null,null,null,null,null,null,{"$f":"(I25*I32)+(K25*K32)+(M25*M32)+(O25*O32)+(Q25*Q32)+(S25*S32)+(U25*U32)","v":-1008551.792},null,0,null,{"$f":"ROUND(Z25/$Z$16*$Z$17,0)+Z25","v":0}]
[11,null,"Accounts Receivable Financing",null,46807067,null,{"$f":"E26*G32","v":46104960.994999997},null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,null,{"$f":"(I26*I32)+(K26*K32)+(M26*M32)+(O26*O32)+(Q26*Q32)+(S26*S32)+(U26*U32)","v":0},null,46104960.994999997,null,46105008.994999997]
[12,null,"Common Equity",null,666016164,null,{"$f":"E27*G32","v":656025921.53999996},null,{"$f":"I18*$G$51","v":-66614501.509156391},null,{"$f":"K18*$G$51","v":-708091.74159501609},null,{"$f":"M18*$G$51","v":-88130124.99240607},null,{"$f":"(O18-O13)*$G$51","v":-2506856.7261288273},null,{"$f":"Q18*$G$51","v":-792114.0994598486},null,{"$f":"S18*$G$51","v":-2461068.5967023456},null,{"$f":"U18*$G$51","v":-431483.74389091384},null,null,{"$f":"(I27*I32)+(K27*K32)+(M27*M32)+(O27*O32)+(Q27*Q32)+(S27*S32)+(U27*U32)","v":-159259708.76561758},null,496766212.77438235,null,496766725.77438235]
[13,null,"Sub-Total",null,{"$f":"SUM(E24:E27)","v":1583846103},null,{"$f":"SUM(G24:G27)","v":1560089434.3270001},null,{"$f":"SUM(I24:I27)","v":-153631333},null,{"$f":"SUM(K24:K27)","v":-1633054},null,{"$f":"SUM(M24:M27)","v":-203252269},null,{"$f":"SUM(O24:O27)","v":-6804372},null,{"$f":"SUM(Q24:Q27)","v":-1826832.63},null,{"$f":"SUM(S24:S27)","v":-5675900},null,{"$f":"SUM(U24:U27)","v":-995120},null,null,{"$f":"SUM(X24:X27)","v":-368305173.34654999},null,{"$f":"SUM(Z24:Z27)","v":1191784260.9804499},null,{"$f":"SUM(AB24:AB27)","v":1191785492.9804499}]
[14,null,"Job Development Tax Credit",null,1250.2,null,{"$f":"E29*G32","v":1231.4470000000001},null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,null,{"$f":"G29","v":1231.4470000000001},null,{"$f":"X29","v":1231.4470000000001},null,0]
[15,null,"Total",null,{"$f":"SUM(E28:E29)","v":1583847353.2},null,{"$f":"SUM(G28:G29)","v":1560090665.7740002},null,{"$f":"SUM(I28)","v":-153631333},null,{"$f":"SUM(K28)","v":-1633054},null,{"$f":"SUM(M28)","v":-203252269},null,{"$f":"SUM(O28)","v":-6804372},null,{"$f":"SUM(Q28)","v":-1826832.63},null,{"$f":"SUM(S28)","v":-5675900},null,{"$f":"SUM(U28)","v":-995120},null,null,{"$f":"SUM(X28:X29)","v":-368303941.89954996},null,{"$f":"SUM(Z28:Z29)","v":1191785492.4274499},null,{"$f":"SUM(AB28)","v":1191785492.9804499}]
[]
[16,null,"Allocation Factor",null,null,null,0.98499999999999999,null,0.98499999999999999,null,0.98599999999999999,null,0.98499999999999999,null,0.98599999999999999,null,0.98499999999999999,null,1,null,0.98499999999999999]
[null,null,null,null,null,null,"GP-TOT",null,"PDAF",null,"EAF",null,"PDAF",null,"EAF",null,"GP-TOT",null,"SPECIFIC",null,"GP-TOT"]
[]
[]
[]
["Notes and Source"]
["Amounts above from Section V, Exhibit 1, Schedule 3 from the Company's filing"]
["Col. C:",null,"The Company's allocation creates a negative balance of short term debt, which does not exist"]
[null,null,"The AG's allocation uses the ratios of the per book balances of Long Term Debt and Common Equity, and preserves the per book balance of Accounts Receivable Financing"]
["* The amounts in Column L were multiplied by the Kentucky jurisdictional allocation factor for Gross Plant - Total which is",null,null,null,null,null,null,null,null,null,null,null,0.98899999999999999]
[]
[]
["WORKPAPER"]
["Do not print below this line",null," - Line 15 above"]
[null,null,null,null,null,null,null,null,-153631333,null,-1633054,null,-203252269,null,-6804372,null,-1826832.63,null,-5675900,null,-995120,null,null,-368305173.34654999]
[]
[null,null,null,null,null,null,null,null,{"$f":"I30-I46","v":0}]
["WORKPAPER"]
[null,null,"Long Term Debt",null,{"$f":"E12","v":870000000},null,{"$f":"E50/$E$52","v":0.5664002895219532},null,{"$f":"I$18*$G50","v":-87016831.490843609},null,{"$f":"K$18*$G50","v":-924962.25840498379},null,{"$f":"M$18*$G50","v":-115122144.00759391},null,{"$f":"O$18*$G50","v":-3853998.2708150716},null,{"$f":"Q$18*$G50","v":-1034718.5305401512},null,{"$f":"S$18*$G50","v":-3214831.4032976544},null,{"$f":"U$18*$G50","v":-563636.2561090861},null,null,{"$f":"SUM(I50:V50)+E50","v":658268877.7823956}]
[null,null,"Common Equity",null,{"$f":"E15","v":666016164},null,{"$f":"E51/$E$52","v":0.43359971047804674},null,{"$f":"I$18*$G51","v":-66614501.509156391},null,{"$f":"K$18*$G51","v":-708091.74159501609},null,{"$f":"M$18*$G51","v":-88130124.99240607},null,{"$f":"O$18*$G51","v":-2950373.7291849279},null,{"$f":"Q$18*$G51","v":-792114.0994598486},null,{"$f":"S$18*$G51","v":-2461068.5967023456},null,{"$f":"U$18*$G51","v":-431483.74389091384},null,null,{"$f":"SUM(I51:V51)+E51","v":503928405.58760452}]
[null,null,"Total",null,{"$f":"SUM(E50:E51)","v":1536016164},null,{"$f":"SUM(G50:G51)","v":1},null,{"$f":"SUM(I50:I51)","v":-153631333},null,{"$f":"SUM(K50:K51)","v":-1633054},null,{"$f":"SUM(M50:M51)","v":-203252269},null,{"$f":"SUM(O50:O51)","v":-6804372},null,{"$f":"SUM(Q50:Q51)","v":-1826832.63},null,{"$f":"SUM(S50:S51)","v":-5675900},null,{"$f":"SUM(U50:U51)","v":-995120}]

{"sheet":"D P3","index":10,"n_rows":36,"n_cols":15,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Capital Structure and Cost Rates",null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule D "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,null,null,null,null,null,null,null,null,"Page 3 of 3"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Reapportioned"]
[null,null,null,null,"Reapportioned",null,"Cash",null,null,null,null,null,null,null,"Kentucky"]
[null,null,null,null,"Kentucky",null,"Working ",null,null,null,null,null,null,null,"Jurisdictional"]
["Line",null,null,null,"Jurisdictional",null,"Capital*",null,null,null,null,null,"Total AG",null,"Capitalization"]
["No.",null,"Description",null,"Capitalization",null,"B-1",null,"B-2",null,"B-3",null,"Adjustments",null,"Per AG"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)",null,"(D)",null,"(E)",null,"(F=A+E)"]
[]
[1,null,"Long Term Debt",null,{"$f":"'D P2'!AB24","v":648913758.21106756},null,{"$f":"G19*$G$34","v":0},null,{"$f":"I19*$G$34","v":0},null,{"$f":"ROUND(E13/E19*K19,0)","v":0},null,{"$f":"SUM(G13:L13)","v":0},null,{"$f":"E13+M13","v":648913758.21106756}]
[2,null,"Short Term Debt",null,{"$f":"'D P2'!AB25","v":0},null,null,null,null,null,{"$f":"ROUND((E14+E15)/E19*K19,0)","v":0},null,{"$f":"SUM(G14:L14)","v":0},null,{"$f":"E14+M14","v":0}]
[3,null,"Accounts Receivable Financing",null,{"$f":"'D P2'!AB26","v":46105008.994999997},null,0,null,0,null,null,null,{"$f":"SUM(G15:L15)","v":0},null,{"$f":"E15+M15","v":46105008.994999997}]
[4,null,"Common Equity",null,{"$f":"'D P2'!AB27","v":496766725.77438235},null,{"$f":"G19*$G$35","v":0},null,{"$f":"I19*$G$35","v":0},null,{"$f":"ROUND(E16/E19*K19,0)","v":0},null,{"$f":"SUM(G16:L16)","v":0},null,{"$f":"E16+M16","v":496766725.77438235}]
[5,null,"Sub-Total",null,{"$f":"SUM(E13:E16)","v":1191785492.9804499},null,{"$f":"SUM(G13:G16)","v":0},null,{"$f":"SUM(I13:I16)","v":0},null,{"$f":"SUM(K13:K16)","v":0},null,{"$f":"SUM(M13:M16)","v":0},null,{"$f":"SUM(O13:O16)","v":1191785492.9804499}]
[6,null,"Job Development Tax Credit",null,0]
[7,null,"Total",null,{"$f":"SUM(E17:E18)","v":1191785492.9804499},null,0,null,0,null,null,null,{"$f":"SUM(G19:L19)","v":0},null,{"$f":"O17","v":1191785492.9804499}]
[]
[]
[]
["Notes and Source"]
["Col. A: See page 2, Column N, lines 8-14"]
[]
["* Capitalization is not adjusted for cash working capital "]
[]
[]
[]
[null,null,"Do not print below this line"]
[]
[]
["WORKPAPER",null,null,null,"from page 2 Col. A"]
[null,null,"Long Term Debt",null,{"$f":"'D P2'!$E$50","v":870000000},null,{"$f":"E34/$E$36","v":0.5664002895219532},null,{"$f":"'D P2'!G50","v":0.5664002895219532},null,{"$f":"G34-I34","v":0}]
[null,null,"Common Equity",null,{"$f":"'D P2'!$E$51","v":666016164},null,{"$f":"E35/$E$36","v":0.43359971047804674},null,{"$f":"'D P2'!G51","v":0.43359971047804674},null,{"$f":"G35-I35","v":0}]
[null,null,"Total",null,{"$f":"SUM(E34:E35)","v":1536016164},null,{"$f":"SUM(G34:G35)","v":1}]

{"sheet":"B-1","index":11,"n_rows":27,"n_cols":9,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,{"$f":"Contents!$Q$4","v":"Exhibit RCS-1"}]
["Cash Working Capital",null,null,null,null,null,null,null,"Schedule B-1"]
[null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,null,null,"Page 1 of 2"]
[]
[]
[null,null,null,null,"Per KPCo",null,null,null,"AG"]
["Line",null,null,null,"KY Jurisdictional",null,"AG",null,"Adjusted"]
["No.",null,"Description",null,"Amount",null,"Adjustments",null,"Amount"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)"]
[]
[1,null,"Total Power Production Expense",null,47793226,null,null,null,{"$f":"E12+G12","v":47793226}]
[{"$f":"A12+1","v":2},null,"Total Transmission Expense",null,37469103.399999999,null,null,null,{"$f":"E13+G13","v":37469103.399999999}]
[{"$f":"A13+1","v":3},null,"Total Distribution Expense",null,43904348.07,null,null,null,43904348.07]
[4,null,"Total Customer Related Expense",null,6698024.9066021675,null,null,null,6698024.9066021675]
[5,null,"Total Administrative & General Expense",null,21691531.06704,null,null,null,21691531.06704]
[6,null,"AG Adjustments",null,null,null,{"$f":"'B-1, P2'!I28","v":-5924390},null,-5924390]
[7,null,"Subtotal",null,{"$f":"SUM(E12:E17)","v":157556233.44364217},null,{"$f":"SUM(G12:G17)","v":-5924390},0,151631843.44364217]
[8,null,"1/8 Formula Percentage",null,0.125,null,0.125,null,0.125]
[9,null,"Cash Working Capital",null,{"$f":"ROUND(E18*E19,0)","v":19694529},null,{"$f":"ROUND(G18*G19,0)","v":-740549},null,{"$f":"ROUND(I18*I19,0)","v":18953980}]
[]
[]
[]
[]
["Notes and Source"]
["Col. A: Amounts from KPSC-1-73, Supplemental Attachment 3 for Section V Schedules"]
["Col. B: See page 2"]

{"sheet":"B-1, P2","index":12,"n_rows":38,"n_cols":9,"rows_kept":38,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Cash Working Capital - AG Adjustments to Expenses ",null,null,null,null,null,null,null,"Schedule B-1"]
[null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,null,null,"Page 2 of 2"]
[]
[]
[null,null,null,null,null,null,null,null,"O&M"]
["Line",null,null,null,"Adjustment",null,"Expense",null,"Expense"]
["No.",null,"Description",null,"No.",null,"Adjustments",null,"in CWC"]
[null,null,null,null,null,null,"(A)",null,"(B)"]
[]
[1,null,{"$f":"Contents!B25","v":"Theft Recovery Revenue"},null,{"$f":"Contents!A25","v":"C-1"},null,{"$f":"C.1!G18","v":0}]
[{"$f":"A12+1","v":2},null,{"$f":"Contents!B26","v":"Payroll Expense - Employee Merit Increase"},null,{"$f":"Contents!A26","v":"C-2"},null,{"$f":"C.1!H18","v":-57205},null,{"$f":"G13","v":-57205}]
[{"$f":"A13+1","v":3},null,{"$f":"Contents!B27","v":"Overtime Payroll Expense Related to Employee Merit Increase"},null,{"$f":"Contents!A27","v":"C-3"},null,{"$f":"C.1!I18","v":-4148},null,-4148]
[4,null,{"$f":"Contents!B28","v":"Payroll Tax Expense"},null,{"$f":"Contents!A28","v":"C-4"},null,{"$f":"C.1!J18","v":-48362},null,0]
[5,null,{"$f":"Contents!B29","v":"Incentive Compensation Expense"},null,{"$f":"Contents!A29","v":"C-5"},null,{"$f":"C.1!K18","v":-1350120},null,-1350120]
[6,null,{"$f":"Contents!B30","v":"Stock-Based Compensation"},null,{"$f":"Contents!A30","v":"C-6"},null,{"$f":"C.1!L18","v":-1746748},null,-1746748]
[7,null,{"$f":"Contents!B31","v":"Savings Plan Expense"},null,{"$f":"Contents!A31","v":"C-7"},null,{"$f":"C.1!M18","v":-1102496},null,{"$f":"G18","v":-1102496}]
[8,null,{"$f":"Contents!B32","v":"Supplemental Executive Retirement Program (\"SERP\") Expense"},null,{"$f":"Contents!A32","v":"C-8"},null,{"$f":"C.1!N18","v":-58726},null,-58726]
[9,null,{"$f":"Contents!B33","v":"Affiliate Charges for Corporate Aviation Expense"},null,{"$f":"Contents!A33","v":"C-9"},null,{"$f":"C.1!O18","v":-382769},null,-382769]
[10,null,{"$f":"Contents!B34","v":"Storm Damage Expense"},null,{"$f":"Contents!A34","v":"C-10"},null,{"$f":"C.1!P18","v":-595932},null,-595932]
[11,null,{"$f":"Contents!B35","v":"Relocation Expense"},null,{"$f":"Contents!A35","v":"C-11"},null,{"$f":"C.1!Q18","v":-140972},null,-140972]
[12,null,{"$f":"Contents!B36","v":"Gain on Sale of Utility Property"},null,{"$f":"Contents!A36","v":"C-12"},null,{"$f":"C.1!R18","v":-327240},null,0]
[13,null,{"$f":"Contents!B37","v":"Cash Surrender Value of Life Insurance Policies"},null,{"$f":"Contents!A37","v":"C-13"},null,{"$f":"C.1!S18","v":-26941},null,-26941]
[14,null,{"$f":"Contents!B38","v":"Interest Synchronization"},null,{"$f":"Contents!A38","v":"C-14"},null,{"$f":"C.1!T18","v":0},null,0]
[15,null,{"$f":"Contents!B39","v":"Rate Case Expense"},null,{"$f":"Contents!A39","v":"C-15"},null,{"$f":"C.1!U18","v":-458333},null,-458333]
[{"$f":"A26+1","v":16}]
[{"$f":"A27+1","v":17},null,"TOTAL",null,null,null,{"$f":"SUM(G12:G27)","v":-6299992},null,{"$f":"SUM(I12:I27)","v":-5924390}]
[{"$f":"A28+1","v":18},null,"Total per Schedule C.1, line 5",null,null,null,{"$f":"C.1!E18","v":-6299992}]
[{"$f":"A29+1","v":19},null,"Difference ",null,null,null,{"$f":"G28-G29","v":0}]
[]
[null,null,"Reconciliation "]
[{"$f":"A30+1","v":20},null,"Current Income Taxes from Schedule C.1",null,null,null,{"$f":"C.1!E25","v":2510255.5249999999}]
[{"$f":"A33+1","v":21},null,"Total operating expense adjustments (L15 +L18)",null,null,null,{"$f":"G28+G33","v":-3789736.4750000001}]
[{"$f":"A34+1","v":22},null,"Total operating expense adjustments from Sch C.1, line 12",null,null,null,{"$f":"C.1!E26","v":-3789736.4750000001}]
[{"$f":"A35+1","v":23},null,"Difference",null,null,null,{"$f":"G34-G35","v":0}]
[]
["This workpaper shows how the AG adjustments to operating expenses from Schedule C.1 are posted for CWC purposes."]

{"sheet":"C-1","index":13,"n_rows":17,"n_cols":7,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Theft Recovery Revenue",null,null,null,null,null,"Schedule C-1"]
[null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,"Page 1 of 1"]
[]
[null,null,null,null,"Kentucky"]
["Line",null,null,null,"Jurisdictional"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[null,null,null,null,"(A)"]
[]
[1,null,"Adjustment to Increase Revenue Related to Theft Recovery",null,166697.5,null,"A"]
[2,null,"Kentucky Jurisdictional Allocation Factor - SPECIFIC",null,1]
[3,null,"Kentucky Jurisdictional Adjustment to Increase Revenue Related to Theft Recovery",null,{"$f":"E11*E12","v":166697.5}]
[]
[]
["Notes and Source"]
["A: Amount from the response to AG-1-319"]

{"sheet":"C-2","index":14,"n_rows":77,"n_cols":19,"rows_kept":77,"cut":false,"hidden":false,"merged":[[58,1,58,4],[61,1,61,6],[9,12,9,14],[8,12,8,14],[8,15,8,16],[9,6,10,6],[9,9,10,9],[9,17,10,17],[5,4,10,4],[6,6,6,7],[6,9,6,10],[6,12,6,18],[7,7,10,7],[7,10,10,10],[7,12,7,14],[7,15,7,16],[7,18,10,18]]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Payroll Expense - Employee Merit Increase",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule C-2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page 1 of 1"]
[]
[null,null,null,null,"Remaining Months in Proforma Year"]
[null,null,null,null,null,null,"Transmission",null,null,"Distribution",null,null,"Generation"]
[null,null,null,null,null,null,null,"Prorated\nMerit\nIncreases",null,null,"Prorated\nMerit\nIncreases",null,null,null,null,"Billed to Affiliated",null,null,"Prorated\nMerit\nIncreases"]
[null,null,null,null,null,null,"Amount",null,null,"Amount",null,null,null,null,null,"Companies",null,"Amount"]
["Line",null,null,null,null,null,"to be\nProrated",null,null,"to be\nProrated",null,null,"Amount to be Prorated",null,null,"Kammer","Mitchell","to be\nProrated"]
[" No.",null,"Description",null,null,null,null,null,null,null,null,null,"Total","Kammer","Mitchell",1,0.5]
[null,null,"(A)",null,"(B)",null,"(C)","(D)",null,"(E)","(F)",null,"(G)","(H)","(I)","(J)","(K)","(L)","(M)"]
[null,null,null,null,null,null,null,"(C * B/12)",null,null,"(E * B/12)",null,null,null,null,"(H * 100%)","(I * 50%)","(G -J - K)","(L * B/12)"]
[1,"Exempt Salaried",null,null,1]
[{"$f":"A14+1","v":2},null,"January",null,12,null,null,{"$f":"ROUND((E15/12)*G15,0)","v":0},null,null,{"$f":"ROUND((E15/12)*J15,0)","v":0},null,null,null,null,{"$f":"ROUND(N15*P$11,0)","v":0},0,{"$f":"+M15-P15-Q15","v":0},{"$f":"ROUND((E15/12)*R15,0)","v":0}]
[{"$f":"A15+1","v":3},null,"February",null,12,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[4,null,"March",null,12,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[5,null,"April",null,11,null,1799.99,1650,null,200477.2,183771,null,295869.75,11258.68,225553.39,{"$f":"ROUND(N18*P$11,0)","v":11259},{"$f":"ROUND(O18*Q$11,0)","v":112777},{"$f":"+M18-P18-Q18","v":171833.75},157514]
[6,null,"May",null,10,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[7,null,"June",null,9,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[8,null,"July",null,8,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[9,null,"August",null,7,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[10,null,"September",null,6,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[11,null,"October",null,5,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[12,null,"November",null,4,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[13,null,"December",null,3,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[14,null,"Total",null,null,null,null,{"$f":"SUM(H15:H26)","v":1650},null,null,{"$f":"SUM(K15:K26)","v":183771},null,null,null,null,null,null,null,{"$f":"SUM(S15:S26)","v":157514}]
[]
[{"$f":"A27+1","v":15},"Nonexempt Hourly"]
[{"$f":"A29+1","v":16},null,"January",null,12,null,null,{"$f":"ROUND(($E15/12)*G30,0)","v":0},null,null,{"$f":"ROUND(($E15/12)*J30,0)","v":0},null,null,null,null,{"$f":"ROUND(N30*P$11,0)","v":0},0,{"$f":"+M30-P30-Q30","v":0},{"$f":"ROUND(($E15/12)*R30,0)","v":0}]
[{"$f":"A30+1","v":17},null,"February",null,12,null,null,0,null,null,0,null,null,null,null,0,0,0,{"$f":"ROUND(($E16/12)*R31,0)","v":0}]
[18,null,"March",null,12,null,null,0,null,null,0,null,null,null,null,0,0,0,{"$f":"ROUND((E17/12)*R32,0)","v":0}]
[19,null,"April",null,11,null,null,0,null,3709.6800000000003,3401,null,null,null,null,0,0,0,0]
[20,null,"May",null,10,null,null,0,null,371860.31999999995,309884,null,91403.520000000019,null,null,0,0,91403.520000000019,76170]
[21,null,"June",null,9,null,null,0,null,null,0,null,601596.32000000007,null,601596.32000000007,0,300798,300798.32000000007,225599]
[22,null,"July",null,8,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[23,null,"August",null,7,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[24,null,"September",null,6,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[25,null,"October",null,5,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[26,null,"November",null,4,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[27,null,"December",null,3,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[28,null,"Total",null,null,null,null,{"$f":"SUM(H30:H41)","v":0},null,null,{"$f":"SUM(K30:K41)","v":313285},null,null,null,null,null,null,null,{"$f":"SUM(S30:S41)","v":301769}]
[]
[{"$f":"A42+1","v":29},"Salaried Nonexempt"]
[{"$f":"A44+1","v":30},null,"January",null,12,null,null,{"$f":"ROUND(($E15/12)*G45,0)","v":0},null,null,{"$f":"ROUND(($E15/12)*J45,0)","v":0},null,null,null,null,{"$f":"ROUND(N45*P$11,0)","v":0},0,{"$f":"+M45-P45-Q45","v":0},{"$f":"ROUND((E15/12)*R45,0)","v":0}]
[{"$f":"A45+1","v":31},null,"February",null,12,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[32,null,"March",null,12,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[33,null,"April",null,11,null,null,0,null,137459.82999999999,126005,null,11906.45,null,10452,0,5226,6680.4500000000007,6124]
[34,null,"May",null,10,null,null,0,null,3759.6,{"$f":"ROUND(($E19/12)*J49,0)","v":3133},null,null,null,null,0,0,0,0]
[35,null,"June",null,9,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[36,null,"July",null,8,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[37,null,"August",null,7,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[38,null,"September",null,6,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[39,null,"October",null,5,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[40,null,"November",null,4,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[41,null,"December",null,3,null,null,0,null,null,0,null,null,null,null,0,0,0,0]
[42,null,"Total",null,null,null,null,{"$f":"SUM(H45:H56)","v":0},null,null,{"$f":"SUM(K45:K56)","v":129138},null,null,null,null,null,null,null,{"$f":"SUM(S45:S56)","v":6124}]
[]
[{"$f":"1+A57","v":43},"2017 KPCo Increases",null,null,null,null,{"$f":"SUM(G15:G58)","v":1799.99},null,null,{"$f":"SUM(J15:J58)","v":717266.62999999989},null,null,null,null,null,null,{"$f":"SUM(Q15:Q58)","v":418801},{"$f":"SUM(R15:R58)","v":570716.04}]
[]
[null,null,null,null,null,null,null,"Transmission",null,null,"Distribution",null,null,null,null,null,null,null,"Generation"]
[{"$f":"1+A59","v":44},"Prorated Merit Increases"]
[{"$f":"1+A62","v":45},"Exempt",null,null,null,null,null,{"$f":"+H27","v":1650},null,null,{"$f":"+K27","v":183771},null,null,null,null,null,null,null,{"$f":"+S27","v":157514}]
[{"$f":"1+A63","v":46},"Nonexempt",null,null,null,null,null,{"$f":"+H42","v":0},null,null,{"$f":"+K42","v":313285},null,null,null,null,null,null,null,{"$f":"+S42","v":301769}]
[{"$f":"1+A64","v":47},"Salaried Nonexempt",null,null,null,null,null,{"$f":"+H57","v":0},null,null,{"$f":"+K57","v":129138},null,null,null,null,null,null,null,{"$f":"+S57","v":6124}]
[{"$f":"1+A65","v":48},"Merit Adjustment of Base Payroll",null,null,null,null,null,{"$f":"SUM(H63:H65)","v":1650},null,null,{"$f":"SUM(K63:K65)","v":626194},null,null,null,null,null,null,null,{"$f":"SUM(S63:S65)","v":465407}]
[]
[{"$f":"1+A66","v":49},null,"Total KPCo Adjustment to Increase Payroll Cost for Merit Adjustment Per AG",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(H66:S66)","v":1093251}]
[{"$f":"A68+1","v":50},null,"Total KPCo Adjustment to Increase Payroll Cost for Merit Adjustment Per KPCo",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1174517]
[{"$f":"A69+1","v":51},null,"AG Adjustment to Payroll Expense",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S68-S69","v":-81266}]
[52,null,"KPCo O&M Percentage",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.70960000000000001]
[{"$f":"1+A71","v":53},null,"Adjustment to Increase O&M Expense for Merit Increases",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(S70*S71,0)","v":-57666}]
[{"$f":"1+A72","v":54},null,"Kentucky Jurisdictional Allocation Factor",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.99199999999999999]
[{"$f":"1+A73","v":55},null,"Kentucky Jurisdictional Adjustment to O&M Payroll Expense for Merit Increases",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(S72*S73,0)","v":-57205}]
[]
["Notes and  Source"]
["Cols. A-I: Employee merit increase amounts calculated using a 3% wage increase for Exempt Salaried and Salaried Non-Exempt employees"]

{"sheet":"C-3","index":15,"n_rows":53,"n_cols":12,"rows_kept":53,"cut":false,"hidden":false,"merged":[[0,8,0,9],[6,2,6,3],[37,2,37,3],[5,8,5,9],[7,2,7,3],[8,2,8,3],[14,2,14,3],[20,2,20,3],[26,2,26,3],[31,2,31,3]]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Overtime Payroll Expense Related to Employee Merit Increase",null,null,null,null,null,null,null,null,null,null,"Schedule C-3"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,null,null,null,null,null,"Page 1 of 1"]
[]
["Line",null,null,null,null,null,null,null,"Generation"]
["No.",null,"Description",null,"Transmission",null,"Distribution",null,"Big Sandy","Mitchell",null,"Adjustment"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)","(D)",null,"(E)"]
[null,null,"Test Year Overtime Cost"]
[{"$f":"1+A9","v":1},null,"Exempt",null,1875,null,127326,null,208694,405145]
[{"$f":"1+A10","v":2},null,"Nonexempt",null,0,null,2062000,null,690170,2634643]
[{"$f":"1+A11","v":3},null,"Salaried Nonexempt",null,0,null,753224,null,26681,27886]
[{"$f":"A12+1","v":4},null,"Total Test Year Overtime Cost",null,{"$f":"SUM(E10:E12)","v":1875},null,{"$f":"SUM(G10:G12)","v":2942550},null,{"$f":"SUM(I10:I12)","v":925545},{"$f":"SUM(J10:J12)","v":3067674}]
[]
[null,null,"Remove 50% of Mitchell"]
[{"$f":"A13+1","v":5},null,"Exempt",null,null,null,null,null,null,{"$f":"-ROUND(J10*0.5,0)","v":-202573}]
[{"$f":"1+A16","v":6},null,"Nonexempt",null,null,null,null,null,null,{"$f":"-ROUND(J11*0.5,0)","v":-1317322}]
[7,null,"Salaried Nonexempt",null,null,null,null,null,null,{"$f":"-ROUND(J12*0.5,0)","v":-13943}]
[{"$f":"A18+1","v":8},null,"Total Overtime Removed for Mitchell",null,null,null,null,null,null,{"$f":"SUM(J16:J18)","v":-1533838}]
[]
[null,null,"Net Test Year Overtime Cost"]
[{"$f":"A19+1","v":9},null,"Exempt",null,{"$f":"E10+E16","v":1875},null,{"$f":"G10+G16","v":127326},null,{"$f":"I10+I16","v":208694},202572]
[10,null,"Nonexempt",null,{"$f":"E11+E17","v":0},null,{"$f":"G11+G17","v":2062000},null,690170,1317321]
[11,null,"Salaried Nonexempt",null,{"$f":"E12+E18","v":0},null,{"$f":"G12+G18","v":753224},null,26681,13943]
[{"$f":"A24+1","v":12},null,"Total Net Test Year Overtime Cost",null,{"$f":"SUM(E22:E24)","v":1875},null,{"$f":"SUM(G22:G24)","v":2942550},null,{"$f":"SUM(I22:I24)","v":925545},{"$f":"SUM(J22:J24)","v":1533836}]
[]
[null,null,"Percent Merit Increases"]
[{"$f":"A25+1","v":13},null,"Exempt",null,0.03,null,0.03,null,0.03,0.03]
[14,null,"Nonexempt",null,null,null,0.05,null,5.000000000000001E-2,0.05]
[15,null,"Salaried Nonexempt",null,null,null,0.03,null,0.03,0.03]
[]
[null,null,"Estimated 2017 Overtime Cost Increase"]
[{"$f":"A30+1","v":16},null,"Exempt",null,{"$f":"ROUND(E22*E28,0)","v":56},null,{"$f":"ROUND(G22*G28,0)","v":3820},null,{"$f":"ROUND(I22*I28,0)","v":6261},6077]
[17,null,"Nonexempt",null,{"$f":"ROUND(E23*E29,0)","v":0},null,{"$f":"ROUND(G23*G29,0)","v":103100},null,34509,65866]
[18,null,"Salaried Nonexempt",null,{"$f":"ROUND(E24*E30,0)","v":0},null,{"$f":"ROUND(G24*G30,0)","v":22597},null,800,418]
[19,null,"KPCo Estimated Annual Increased Overtime Cost",null,{"$f":"SUM(E33:E35)","v":56},null,{"$f":"SUM(G33:G35)","v":129517},null,{"$f":"SUM(I33:I35)","v":41570},{"$f":"SUM(J33:J35)","v":72361}]
[]
[null,null,"Prorate Overtime Increase"]
[{"$f":"A36+1","v":20},null,"Prorated Merit Increases",null,1925,null,679912,null,113696,378984]
[21,null,"KPCo Merit Increases to be Prorated",null,2099.9891500000003,null,776095.87230000005,null,162001.07940000016,438468]
[22,null,"Prorated Portion of Increase in (Ln 15 / Ln 16)",null,{"$f":"ROUND(E39/E40,4)","v":0.91669999999999996},null,{"$f":"ROUND(G39/G40,4)","v":0.87609999999999999},null,{"$f":"ROUND(I39/I40,4)","v":0.70179999999999998},{"$f":"ROUND(J39/J40,4)","v":0.86429999999999996}]
[]
[]
[{"$f":"A41+1","v":23},null,"Prorated Overtime Increase Per AG",null,{"$f":"ROUND(E41*E36,0)","v":51},null,{"$f":"ROUND(G41*G36,0)","v":113470},null,{"$f":"ROUND(I41*I36,0)","v":29174},{"$f":"ROUND(J41*J36,0)","v":62542},null,{"$f":"SUM(E44:K44)","v":205237}]
[24,null,"Prorated Overtime Increase Per KPCo",null,null,null,null,null,null,null,null,211129]
[{"$f":"A45+1","v":25},null,"AG Adjustment to Overtime Payroll Expense",null,null,null,null,null,null,null,null,{"$f":"L44-L45","v":-5892}]
[{"$f":"A46+1","v":26},null,"KPCo O&M Percentage",null,null,null,null,null,null,null,null,0.70960000000000001]
[27,null,"Adjustment to Increase O&M Expenses for Overtime Impact of Merit Increases ",null,null,null,null,null,null,null,null,{"$f":"ROUND(L46*L47,0)","v":-4181}]
[28,null,"Kentucky Jurisdictional Allocation Factor",null,null,null,null,null,null,null,null,0.99199999999999999]
[29,null,"Kentucky Jurisdictional Adjustment to O&M Overtime Payroll Expense for Merit Increases",null,null,null,null,null,null,null,null,{"$f":"ROUND(L48*L49,0)","v":-4148}]
[]
["Notes and Source"]
["Columns A-D (lines 1-12) from Section V, Exhibit 2, page 35, Adjustment No. W34 from KPCo filing"]

{"sheet":"C-4","index":16,"n_rows":35,"n_cols":7,"rows_kept":35,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Payroll Tax Expense",null,null,null,null,null,"Schedule C-4"]
[null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,"Page 1 of 3"]
[]
["Line"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[null,null,null,null,"(A)"]
[null,null,"Social Security"]
[1,null,"Kentucky Jurisdictional Adjustment to O&M Payroll Expense for Employee Merit Increases",null,{"$f":"'C-2'!S74","v":-57205},null,"A"]
[{"$f":"A10+1","v":2},null,"Kentucky Jurisdictional Adjustment to O&M Overtime Payroll Expense for Employee Merit Increases",null,{"$f":"'C-3'!L50","v":-4148},null,"B"]
[{"$f":"A11+1","v":3},null,"Total Adjustment to Payroll Expense",null,{"$f":"SUM(E10:E11)","v":-61353}]
[4,null,"FICA Social Security Rate",null,6.2E-2]
[5,null,"Adjustment to FICA Social Security",null,{"$f":"ROUND(E12*E13,0)","v":-3804}]
[6,null,"Adjustment to FICA Social Security for Directly Incurred O&M Incentive Compensation Expense",null,{"$f":"'C-4 P2'!E20","v":-30672},null,"Page 2"]
[7,null,"Adjustment to FICA Social Security for Directly Incurred O&M Stock-Based Compensation Expense",null,{"$f":"'C-4 P3'!E18","v":-13217},null,"Page 3"]
[8,null,"Total Adjustment to FICA Social Security ",null,{"$f":"SUM(E14:E16)","v":-47693}]
[]
[null,null,"Medicare"]
[{"$f":"A14+1","v":6},null,"Kentucky Jurisdictional Adjustment to O&M Payroll Expense for Employee Merit Increases",null,{"$f":"E10","v":-57205},null,"A"]
[{"$f":"A20+1","v":7},null,"Kentucky Jurisdictional Adjustment to O&M Overtime Payroll Expense for Employee Merit Increases",null,{"$f":"E11","v":-4148},null,"B"]
[{"$f":"A21+1","v":8},null,"Adjustment to FICA Medicare for Directly Incurred O&M Incentive Compensation Expense",null,{"$f":"'C-4 P2'!E29","v":-8177},null,"Page 2"]
[9,null,"Kentucky Jurisdictional Directly Incurred O&M Stock-Based Compensation Expense Allocated to Shareholders ",null,{"$f":"'C-4 P3'!E25","v":-3524},null,"Page 3"]
[10,null,"Total Adjustments to Payroll and Incentive and Stock-Based Compensation Expense",null,{"$f":"SUM(E20:E23)","v":-73054}]
[{"$f":"A24+1","v":11},null,"FICA Medicare Rate",null,1.4500000000000001E-2]
[{"$f":"A25+1","v":12},null,"Total Adjustment to FICA Medicare",null,{"$f":"ROUND(E24*E25,0)","v":-1059}]
[]
[{"$f":"A26+1","v":13},null,"Total Adjustment to Payroll Tax Expense",null,{"$f":"E17+E26","v":-48752},null,"L8 + L12"]
[{"$f":"A28+1","v":14},null,"Kentucky Jurisdictional Allocation Factor",null,0.99199999999999999]
[{"$f":"A29+1","v":15},null,"Kentucky Jurisdictional Adjustment to Payroll Tax Expense",null,{"$f":"ROUND(E28*E29,0)","v":-48362}]
[]
[]
["Notes and Source"]
["A: See Schedule C-2"]
["B: See Schedule C-3"]

{"sheet":"C-4 P2","index":17,"n_rows":42,"n_cols":7,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Payroll Tax Expense - Incentive Compensation",null,null,null,null,null,"Schedule C-4"]
[null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,"Page 2 of 3"]
[]
["Line"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[null,null,null,null,"(A)"]
[null,null,"Social Security"]
[1,null,"KPCo Proposed Level of Directly Incurred O&M Incentive Compensation in Cost of Service",null,{"$f":"'C-5'!E19","v":2273952},null,"Schedule C-5, Line 2"]
[{"$f":"A10+1","v":2},null,"Performance Measure Based on Financial Objectives",null,0.25,null,"KPSC-1-66"]
[{"$f":"A11+1","v":3},null,"Directly Incurred O&M Incentive Compensation Expense Allocated to Shareholders Per AG",null,{"$f":"-ROUND(E10*E11,0)","v":-568488}]
[4,null,"Kentucky Jurisdictional Allocation Factor",null,0.99199999999999999,null,"Section V, Exhibit 2, Adjustment No. W32"]
[5,null,"Kentucky Jurisdictional Directly Incurred O&M Incentive Compensation Expense Allocated to Shareholders ",null,{"$f":"ROUND(E12*E13,0)","v":-563940}]
[6,null,"Ratio of employees earning more than $127,200 limit in 2017",null,{"$f":"E42","v":0.12275985663082438},null,"Line 25"]
[7,null,"Kentucky Jurisdictional Directly Incurred O&M Incentive Compensation Expense for Employees Earning more than the $127,200 Limit",null,{"$f":"-ROUND(E14*E15,0)","v":69229},null,"L5 x L6"]
[]
[{"$f":"A16+1","v":8},null,"Kentucky Jurisdictional Directly Incurred O&M Incentive Compensation Expense for Employees Earning up to the $127,200 Limit",null,{"$f":"E14+E16","v":-494711},null,"L5 + L7"]
[9,null,"FICA Social Security Rate",null,6.2E-2]
[10,null,"Adjustment to FICA Social Security for Directly Incurred O&M Incentive Compensation Expense",null,{"$f":"ROUND(E18*E19,0)","v":-30672}]
[]
[null,null,"Medicare"]
[{"$f":"A20+1","v":11},null,"KPCo Proposed Level of Directly Incurred O&M Incentive Compensation in Cost of Service",null,{"$f":"E10","v":2273952}]
[{"$f":"A23+1","v":12},null,"Performance Measure Based on Financial Objectives",null,0.25]
[{"$f":"A24+1","v":13},null,"Directly Incurred O&M Incentive Compensation Expense Allocated to Shareholders Per AG",null,{"$f":"-ROUND(E23*E24,0)","v":-568488}]
[14,null,"Kentucky Jurisdictional Allocation Factor",null,0.99199999999999999,null,"Section V, Exhibit 2, Adjustment No. W32"]
[15,null,"Kentucky Jurisdictional Directly Incurred O&M Incentive Compensation Expense Allocated to Shareholders ",null,{"$f":"ROUND(E25*E26,0)","v":-563940}]
[16,null,"FICA Medicare Rate",null,1.4500000000000001E-2]
[17,null,"Adjustment to FICA Medicare for Directly Incurred O&M Incentive Compensation Expense",null,{"$f":"ROUND(E27*E28,0)","v":-8177}]
[]
["Notes and Source"]
[]
[null,null,"Description",null,"Amount",null,"Reference"]
[]
[{"$f":"A29+1","v":18},null,"Employees earning more than $127,200 limit in 2017 - Transmission",null,0,null,"Section V, Exhibit 2, W39"]
[{"$f":"A35+1","v":19},null,"Employees earning more than $127,200 limit in 2017 - Distribution",null,31,null,"Section V, Exhibit 2, W39"]
[{"$f":"A36+1","v":20},null,"Employees earning more than $127,200 limit in 2017 - Big Sandy",null,14,null,"Section V, Exhibit 2, W39"]
[21,null,"Employees earning more than $127,200 limit in 2017 - Mitchell",null,47,null,"Section V, Exhibit 2, W39"]
[22,null,"Less: 50% of Mitchell employees billed to Wheeling Power Company",null,{"$f":"-E38*0.5","v":-23.5},null,"Section V, Exhibit 2, W39"]
[23,null,"Net KPCo employees earning more than $127,200 limit in 2017",null,{"$f":"SUM(E35:E39)","v":68.5}]
[24,null,"Test Year KPCo employee headcount",null,558,null,"AG-1-060"]
[25,null,"Ratio of employees earning more than $127,200 limit in 2017",null,{"$f":"E40/E41","v":0.12275985663082438},null,"L23 / L24"]

{"sheet":"C-4 P3","index":18,"n_rows":39,"n_cols":7,"rows_kept":39,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Payroll Tax Expense - Stock-Based Compensation",null,null,null,null,null,"Schedule C-4"]
[null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,"Page 3 of 3"]
[]
["Line"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[null,null,null,null,"(A)"]
[null,null,"Social Security"]
[1,null,"KPCo Proposed Level of Directly Incurred O&M Stock-Based Compensation Removed from Cost of Service",null,{"$f":"-'C-6'!I19","v":-244961},null,"Schedule C-6, Line 2"]
[{"$f":"A10+1","v":2},null,"Kentucky Jurisdictional Directly Incurred O&M Stock-Based Compensation Expense Allocated to Shareholders ",null,0.99199999999999999,null,"Section V, Exhibit 2, Adjustment No. W32"]
[{"$f":"A11+1","v":3},null,"Kentucky Jurisdictional Directly Incurred O&M Stock-Based Compensation Expense Removed from Cost of Service",null,{"$f":"ROUND(E10*E11,0)","v":-243001}]
[4,null,"Ratio of employees earning more than $127,200 limit in 2017",null,{"$f":"E39","v":0.12275985663082438},null,"Line 21"]
[5,null,"Kentucky Jurisdictional Directly Incurred O&M Stock-Based Compensation Expense for Employees Earning more than the $127,200 Limit",null,{"$f":"-ROUND(E12*E13,0)","v":29831},null,"L3 x L4"]
[]
[{"$f":"A14+1","v":6},null,"Kentucky Jurisdictional Directly Incurred O&M Stock-Based Compensation Expense for Employees Earning up to the $127,200 Limit",null,{"$f":"E12+E14","v":-213170},null,"L3 + L5"]
[7,null,"FICA Social Security Rate",null,6.2E-2]
[8,null,"Adjustment to FICA Social Security for Directly Incurred O&M Stock-Based Compensation Expense",null,{"$f":"ROUND(E16*E17,0)","v":-13217}]
[]
[null,null,"Medicare"]
[{"$f":"A18+1","v":9},null,"KPCo Proposed Level of Directly Incurred O&M Stock-Based Compensation Removed from Cost of Service",null,{"$f":"E10","v":-244961}]
[{"$f":"A21+1","v":10},null,"Kentucky Jurisdictional Directly Incurred O&M Stock-Based Compensation Expense Allocated to Shareholders ",null,0.99199999999999999,null,"Section V, Exhibit 2, Adjustment No. W32"]
[{"$f":"A22+1","v":11},null,"Kentucky Jurisdictional Directly Incurred O&M Stock-Based Compensation Expense Removed from Cost of Service",null,{"$f":"ROUND(E21*E22,0)","v":-243001}]
[12,null,"FICA Medicare Rate",null,1.4500000000000001E-2]
[13,null,"Adjustment to FICA Medicare for Directly Incurred O&M Stock-Based Compensation Expense",null,{"$f":"ROUND(E23*E24,0)","v":-3524}]
[]
[]
["Notes and Source"]
[]
[null,null,"Description",null,"Amount",null,"Reference"]
[]
[{"$f":"A25+1","v":14},null,"Employees earning more than $127,200 limit in 2017 - Transmission",null,0,null,"Section V, Exhibit 2, W39"]
[{"$f":"A32+1","v":15},null,"Employees earning more than $127,200 limit in 2017 - Distribution",null,31,null,"Section V, Exhibit 2, W39"]
[{"$f":"A33+1","v":16},null,"Employees earning more than $127,200 limit in 2017 - Big Sandy",null,14,null,"Section V, Exhibit 2, W39"]
[17,null,"Employees earning more than $127,200 limit in 2017 - Mitchell",null,47,null,"Section V, Exhibit 2, W39"]
[18,null,"Less: 50% of Mitchell employees billed to Wheeling Power Company",null,{"$f":"-E35*0.5","v":-23.5},null,"Section V, Exhibit 2, W39"]
[19,null,"Net KPCo employees earning more than $127,200 limit in 2017",null,{"$f":"SUM(E32:E36)","v":68.5}]
[20,null,"Test Year KPCo employee headcount",null,558,null,"AG-1-060"]
[21,null,"Ratio of employees earning more than $127,200 limit in 2017",null,{"$f":"E37/E38","v":0.12275985663082438},null,"L19 / L20"]

{"sheet":"C-5","index":19,"n_rows":26,"n_cols":7,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Incentive Compensation Expense",null,null,null,null,null,"Schedule C-5"]
[null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,"Page 1 of 1"]
[]
["Line"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[null,null,null,null,"(A)"]
[]
[1,null,"AG Adjustment to Incentive Compensation Expense",null,{"$f":"-E26","v":-1350120},null,"A"]
[]
[]
[]
["Notes and Source"]
["A: AG recommended adjustment to incentive compensation expense calculated below:"]
[]
[null,null,"Description",null,"Amount",null,"Reference"]
[]
[{"$f":"A10+1","v":2},null,"KPCo Directly Incurred O&M Incentive Compensation Expense",null,2273952,null,"AG-2-060, Attachment 1"]
[{"$f":"A19+1","v":3},null,"AEPSC O&M Incentive Compensation Expense Billed to KPCo (net of amount billed to co-owner of Mitchell)",null,3118781,null,"AG-2-061, Attachment 1"]
[{"$f":"A20+1","v":4},null,"O&M Incentive Compensation Billed to KPCo from Affiliates Other than AEPSC",null,51300,null,"KPSC-2-085, Attachment 2"]
[5,null,"Total Test Year Incentive Compensation in KPCo's Cost of Service - Net of Company Adjustments",null,{"$f":"SUM(E19:E21)","v":5444033}]
[6,null,"Performance Measure Based on Financial Objectives",null,0.25,null,"KPSC-1-66"]
[7,null,"O&M Incentive Compensation Expense Allocated to Shareholders Per AG",null,{"$f":"ROUND(E22*E23,0)","v":1361008}]
[8,null,"Kentucky Jurisdictional Allocation Factor",null,0.99199999999999999,null,"Section V, Exhibit 2, Adjustment No. W32"]
[9,null,"Kentucky Jurisdictional O&M Incentive Compensation Expense Allocated to Shareholders Per AG",null,{"$f":"ROUND(E24*E25,0)","v":1350120}]

{"sheet":"C-6","index":20,"n_rows":24,"n_cols":11,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Stock-Based Compensation",null,null,null,null,null,null,null,null,null,"Schedule C-6"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,null,null,null,null,"Page 1 of 1"]
[]
["Line"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[null,null,null,null,"(A)"]
[]
[1,null,"AG Adjustment to Test Year O&M Stock-Based Compensation Expense",null,{"$f":"-I24","v":-1746748},null,"A"]
[]
[]
[]
["Notes and Source"]
["A: AG recommended adjustment to stock-based compensation expense calculated below:"]
[null,null,null,null,"Performance",null,"Restricted"]
[null,null,"Description",null,"Units",null,"Stock Units",null,"Total",null,"Reference"]
[]
[{"$f":"A10+1","v":2},null,"KPCo Directly Incurred Test Year O&M Stock-Based Compensation Expense",null,195097,null,49864,null,{"$f":"E19+G19","v":244961},null,"KIUC-1-031, Attachment 1"]
[{"$f":"A19+1","v":3},null,"AEPSC O&M Stock-Based Compensation Expense Billed to KPCo (net of amount billed to co-owner Mitchell)",null,1197247,null,303595,null,{"$f":"E20+G20","v":1500842},null,"KIUC-1-031, Attachment 2"]
[{"$f":"A20+1","v":4},null,"O&M Stock-Based Compensation Billed to KPCo from Affiliates Other than AEPSC",null,null,null,null,null,15032,null,"KPSC-2-085, Attachment 2"]
[5,null,"Total O&M Stock-Based Compensation expense in KPCo's cost of service",null,null,null,null,null,{"$f":"SUM(I19:I21)","v":1760835}]
[6,null,"Kentucky Jurisdictional Allocation Factor",null,null,null,null,null,0.99199999999999999,null,"Section V, Exhibit 2, Adjustment No. W32"]
[7,null,"Kentucky jurisdictional Test Year O&M Stock-Based Compensation expense ",null,null,null,null,null,{"$f":"ROUND(I22*I23,0)","v":1746748}]

{"sheet":"C-7","index":21,"n_rows":41,"n_cols":7,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Savings Plan Expense",null,null,null,null,null,"Schedule C-7"]
[null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,"Page 1 of 1"]
[]
["Line"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[null,null,null,null,"(A)"]
[null,null,"I. Impact of AG Adjustments on Savings Plan Expense"]
[1,null,"Kentucky Jurisdictional Adjustment to O&M Payroll Expense for Merit Increases",null,{"$f":"'C-2'!S74","v":-57205},null,"A"]
[{"$f":"A10+1","v":2},null,"Kentucky Jurisdictional Adjustment to O&M Overtime Payroll Expense for Merit Increases",null,{"$f":"'C-3'!L50","v":-4148},null,"B"]
[{"$f":"A11+1","v":3},null,"Kentucky Jurisdictional Adjustment to Directly Incurred O&M Incentive Compensation Expense",null,{"$f":"E32","v":-563940},null,"C"]
[{"$f":"A12+1","v":4},null,"Kentucky Jurisdictional Adjustment to Directly Incurred O&M Stock-Based Compensation Expense",null,{"$f":"E39","v":-243001},null,"D"]
[5,null,"Total Payroll and Incentive Compensation Expense Adjustments",null,{"$f":"SUM(E10:E13)","v":-868294}]
[6,null,"Savings Plan Loading Rate",null,0.04,null,"E"]
[7,null,"Impact of Adjustments to Payroll and Incentive Compensation on Savings Plan Expense",null,{"$f":"ROUND(E14*E15,0)","v":-34732}]
[]
[null,null,"II. Kentucky Jurisdictional Test Year Pro Forma Savings Plan Expense"]
[{"$f":"A16+1","v":8},null,"Adjustment to Remove the Company Matching Contributions for KPCo Employees Who Participate in the 401(k) Retirement Savings Account and in a Defined Benefit Pension Plan",null,-1102496,null,"KPSC-2-056"]
[]
[]
["Notes and Source"]
["A: See Schedule C-2"]
["B: See Schedule C-3"]
["C: See calculations below:"]
[]
[null,null,"Description",null,"Amount",null,"Reference"]
[{"$f":"A19+1","v":9},null,"KPCo Proposed Level of Directly Incurred O&M Incentive Compensation in Cost of Service",null,{"$f":"'C-5'!E19","v":2273952},null,"Schedule C-5, Line 2"]
[{"$f":"A28+1","v":10},null,"Performance Measure Based on Financial Objectives",null,0.25,null,"KPSC-1-66"]
[{"$f":"A29+1","v":11},null,"Directly Incurred O&M Incentive Compensation Expense Allocated to Shareholders Per AG",null,{"$f":"-ROUND(E28*E29,0)","v":-568488}]
[12,null,"Kentucky Jurisdictional Allocation Factor",null,0.99199999999999999,null,"Section V, Exhibit 2, Adjustment No. W32"]
[13,null,"Kentucky Jurisdictional Directly Incurred O&M Incentive Compensation Expense Allocated to Shareholders Per AG",null,{"$f":"ROUND(E30*E31,0)","v":-563940}]
[]
["D: See calculations below:"]
[]
[null,null,"Description",null,"Amount",null,"Reference"]
[{"$f":"A32+1","v":14},null,"KPCo Proposed Level of Directly Incurred O&M Stock-Based Compensation in Cost of Service",null,{"$f":"'C-6'!I19","v":244961},null,"Schedule C-6, Line 2"]
[{"$f":"A37+1","v":15},null,"Kentucky Jurisdictional Allocation Factor",null,0.99199999999999999,null,"Section V, Exhibit 2, Adjustment No. W32"]
[{"$f":"A38+1","v":16},null,"Kentucky Jurisdictional Directly Incurred O&M Stock-Based Compensation Expense Allocated to Shareholders Per AG",null,{"$f":"-ROUND(E37*E38,0)","v":-243001}]
[]
["E: Savings Plan Loading Rate from Section V, Exhibit 2, page 37, Adjustment No. W36 from KPCo's filing"]

{"sheet":"C-8","index":22,"n_rows":34,"n_cols":7,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Supplemental Executive Retirement Program (\"SERP\") Expense",null,null,null,null,null,"Schedule C-8"]
[null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,"Page 1 of 1"]
[]
[null,null,null,null,"Kentucky"]
["Line",null,null,null,"Jurisdictional"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[null,null,null,null,"(A)"]
[]
[1,null,"Adjustment to Remove SERP Expense Charged to KPCo",null,{"$f":"-E25","v":-6273},null,"A"]
[{"$f":"A11+1","v":2},null,"Adjustment to Remove SERP Expense Allocated to KPCo from AEPSC",null,{"$f":"-E34","v":-52453},null,"B"]
[{"$f":"A12+1","v":3},null,"Total Adjustment to Remove SERP Expense",null,{"$f":"E11+E12","v":-58726}]
[]
[]
[]
["Notes and Source"]
["A: Amount calculated from the data provided in response to AG-2-079 as follows:"]
[]
[null,null,"Description",null,"Amount"]
[{"$f":"A13+1","v":4},null,"Annual Actuarial Estimate of SERP Expense for the Rate Effective Period",null,8911]
[{"$f":"A21+1","v":5},null,"O&M Allocation Factor",null,0.70960000000000001]
[{"$f":"A22+1","v":6},null,"O&M Portion of SERP Expense",null,{"$f":"E21*E22","v":6323.2456000000002}]
[7,null,"Kentucky Jurisdictional Allocation Factor",null,0.99199999999999999]
[8,null,"KPCo Jurisdictional SERP Expense Charged to KPCo",null,{"$f":"ROUND(E23*E24,0)","v":6273}]
[]
["B: Amount calculated from the data provided in response to AG-1-083 as follows:"]
[]
[null,null,"Description",null,"Amount"]
[{"$f":"A25+1","v":9},null,"Total AEPSC O&M SERP Expense Billed to KPCo ",null,71557]
[{"$f":"A30+1","v":10},null,"Less: AEPSC O&M SERP Expense Billed to co-owner of Mitchell by KPCo",null,-18681]
[{"$f":"A31+1","v":11},null,"Adjusted AEPSC O&M SERP Expense Billed to KPCo",null,{"$f":"E30+E31","v":52876}]
[12,null,"Kentucky Jurisdictional Allocation Factor",null,0.99199999999999999]
[13,null,"KPCo Jurisdictional SERP Expense Charged to KPCo",null,{"$f":"ROUND(E32*E33,0)","v":52453}]

{"sheet":"C-9","index":23,"n_rows":27,"n_cols":9,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Affiliate Charges for Corporate Aviation Expense",null,null,null,null,null,null,null,"Schedule C-9"]
[null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,null,null,"Page 1 of 1"]
[]
[]
["Line"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[null,null,null,null,"(A)"]
[]
[1,null,"Adjustment to Remove Affiliate Charges for Corporate Aviation Expense",null,{"$f":"-I27","v":-382769},null,"A"]
[]
[]
[]
["Notes and Source"]
["A: Amount of AEP Service Company charges to KPCo for AEP Corporate aviation expense from the response to AG-1-153 and calculated below:"]
[null,null,null,null,null,null,"Kentucky"]
[null,null,null,null,null,null,"Jurisdictional",null,"Kentucky"]
[null,null,"FERC",null,null,null,"Allocation",null,"Jurisdictional"]
[null,null,"Account",null,"Amount",null,"Factor",null,"Amount"]
[null,null,5000,null,122207,null,0.98499999999999999,null,{"$f":"ROUND(E21*G21,0)","v":120374}]
[null,null,5570,null,11356,null,0.98499999999999999,null,{"$f":"ROUND(E22*G22,0)","v":11186}]
[null,null,5600,null,30254,null,0.98499999999999999,null,29800]
[null,null,5660,null,5334,null,0.98499999999999999,null,5254]
[null,null,9120,null,1348,null,1,null,1348]
[null,null,9210,null,217857,null,0.98599999999999999,null,214807]
[null,null,"Total",null,{"$f":"SUM(E21:E26)","v":388356},null,null,null,{"$f":"SUM(I21:I26)","v":382769}]

{"sheet":"C-10","index":24,"n_rows":17,"n_cols":7,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Storm Damage Expense",null,null,null,null,null,"Schedule C-10"]
[null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,"Page 1 of 1"]
[]
[null,null,null,null,"Kentucky"]
["Line",null,null,null,"Jurisdictional"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[null,null,null,null,"(A)"]
[]
[1,null,"Reverse KPCo Proposed Adjustment to Increase Test Year Storm Damage Expense",null,-595932,null,"A"]
[]
[]
[]
[]
["Notes and Source"]
["A: Amount from Section V, Exhibit 2, page 18 from KPCo's filing"]

{"sheet":"C-11","index":25,"n_rows":40,"n_cols":11,"rows_kept":40,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Relocation Expense",null,null,null,null,null,null,null,null,null,"Schedule C-11"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,null,null,null,null,"Page 1 of 1"]
[]
["Line"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[null,null,null,null,"(A)"]
[]
[1,null,"Adjustment to Test Year Relocation Expense",null,{"$f":"G30","v":-140972},null,"A"]
[]
[]
[]
["Notes and Source"]
["A: Amount calculated below from the data provided in response to AG-1-251"]
[]
[null,null,null,null,"FERC"]
[null,null,"Description",null,"Account",null,"Amount",null,"Reference"]
[{"$f":"A10+1","v":2},null,"2014 Relocation Expense",null,9210001,null,56481.15,null,"AG-1-251"]
[{"$f":"A19+1","v":3},null,"2015 Relocation Expense",null,9210001,null,{"$f":"69880.15+75895","v":145775.15},null,"AG-1-251"]
[{"$f":"A20+1","v":4},null,"2016 Relocation Expense",null,9210001,null,323041.51,null,"AG-1-251"]
[5,null,"Total Relocation Expense",null,null,null,{"$f":"SUM(G19:G21)","v":525297.81000000006}]
[6,null,"Number of Employees Transferred",null,null,null,20,null,"Line 17"]
[7,null,"Average Cost Per Employee Transferred",null,null,null,{"$f":"G22/G23","v":26264.890500000001},null,"L5 / L6"]
[8,null,"Average Number of Employees Relocated Over 3-year Period",null,null,null,{"$f":"G40","v":6.666666666666667},null,"Line 19"]
[9,null,"Normalized Relocation Expense",null,null,null,{"$f":"G24*G25","v":175099.27000000002},null,"L7 x L8"]
[10,null,"Test Year Relocation Expense",null,null,null,318072.58,null,"AG-1-251"]
[11,null,"Adjustment to Relocation Expense",null,null,null,{"$f":"G26-G27","v":-142973.31}]
[12,null,"Kentucky Jurisdictional Allocation Factor",null,null,null,0.98599999999999999]
[13,null,"Kentucky Jurisdictional Adjustment to Relocation Expense",null,null,null,{"$f":"ROUND(G28*G29,0)","v":-140972}]
[]
[null,null,null,null,null,null,"Number of "]
[null,null,null,null,null,null,"Employees"]
[null,null,null,null,"Year",null,"Relocated"]
[{"$f":"A30+1","v":14},null,null,null,2014,null,4]
[{"$f":"A35+1","v":15},null,null,null,2015,null,9]
[{"$f":"A36+1","v":16},{"$f":"B36+1","v":1},null,null,2016,null,7]
[17,2,null,null,"Total",null,{"$f":"SUM(G35:G37)","v":20}]
[18,3,null,null,"Years",null,3]
[19,4,null,null,"Average Number of Employees Relocated Over 3-year Period",null,{"$f":"G38/G39","v":6.666666666666667},null,"L15 / L16"]

{"sheet":"C-12","index":26,"n_rows":23,"n_cols":8,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Gain on Sale of Utility Property",null,null,null,null,null,null,"Schedule C-12"]
[null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,null,"Page 1 of 1"]
[]
["Line"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[]
[]
[1,null,"Adjustment to Amortize Gain on Sale of Utility Plant",null,{"$f":"-E23","v":-327240},null,"A"]
[]
[]
[]
[]
["Notes and Source"]
["A: Adjustment derived from the response to AG-2-097 and calculated below:"]
[]
[null,null,"Description",null,"Amount"]
[2,null,"Gain on Sale of 739 Acres of Land in Lewis County, KY",null,996669.11]
[{"$f":"A19+1","v":3},null,"AG Recommended Amortization Period (Years)",null,3]
[{"$f":"A20+1","v":4},null,"Amortized Gain on Sale of Utility Property",null,{"$f":"E19/E20","v":332223.03666666668}]
[5,null,"Kentucky Jurisdictional Allocation Factor",null,0.98499999999999999]
[6,null,"Kentucky Jurisdictional Amortized Gain on Sale of Utility Property",null,{"$f":"ROUND(E21*E22,0)","v":327240}]

{"sheet":"C-13","index":27,"n_rows":18,"n_cols":7,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Cash Surrender Value of Life Insurance Policies",null,null,null,null,null,"Schedule C-13"]
[null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,"Page 1 of 1"]
[]
["Line"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[null,null,null,null,"(A)"]
[]
[1,null,"Adjustment to Remove Cash Surrender Value of Life Insurance Policies",null,-27323.17,null,"A"]
[2,null,"Kentucky Jurisdictional Allocation Factor",null,0.98599999999999999]
[3,null,"Kentucky Jurisdictional Adjustment to Remove Cash Surrender Value of Life Insurance Policies",null,{"$f":"ROUND(E10*E11,0)","v":-26941}]
[]
[]
[]
[]
["Notes and Source"]
["A: Amount from the response to AG-2-087"]

{"sheet":"C-14Int.Sync","index":28,"n_rows":44,"n_cols":9,"rows_kept":44,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,null,null,{"$f":"Contents!$Q$4","v":"Exhibit RCS-1"}]
["Interest Synchronization",null,null,null,null,null,null,null,"Schedule C-14"]
[null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,null,null,"Page 1 of 1"]
[]
[]
["Line ",null,null,null,"KPCo",null,"AG",null,"AG"]
["No.",null,"Description",null,"Amount",null,"Amount",null,"Adjustment"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)"]
[]
[1,null,"Long Term Debt, per Capitalization (Section V, Sch 3, C 14, Ln 1)",null,{"$f":"D!E11","v":648913758.21106756},null,{"$f":"D!E18","v":648913758.21106756}]
[2,null,"Long Term Debt Rate - Schedule D",null,4.36E-2,null,{"$f":"D!I18","v":4.36E-2}]
[3,null,"Annualized Long Term Debt Interest ",null,{"$f":"ROUND(E11*E12,0)","v":28292640},null,{"$f":"ROUND(G11*G12,0)","v":28292640}]
[]
[4,null,"Short Term Debt, per Capitalization (Section V, Sch 3, C 14, Ln 2)",null,0,null,{"$f":"D!E19","v":0}]
[5,null,"Short Term Debt Rate - Schedule D",null,8.0000000000000002E-3,null,{"$f":"D!I19","v":8.0000000000000002E-3}]
[6,null,"Annualized Short Term Debt Interest",null,{"$f":"ROUND(E15*E16,0)","v":0},null,{"$f":"ROUND(G15*G16,0)","v":0}]
[]
[7,null,"Accounts Receivable Financing",null,{"$f":"D!E13","v":46105008.994999997},null,{"$f":"D!E20","v":46105008.994999997}]
[8,null,"Accounts Receivable Financing Rate - Schedule D",null,{"$f":"D!I13","v":1.95E-2},null,{"$f":"D!I20","v":1.95E-2}]
[9,null,"Annualized Accounts Receivable Financing",null,{"$f":"ROUND(E19*E20,0)","v":899048},null,{"$f":"ROUND(G19*G20,0)","v":899048}]
[]
[10,null,"Total Annualization Interest (Ln 3 + Ln 6 + Ln9)",null,{"$f":"E13+E17+E21","v":29191688},null,{"$f":"G13+G17+G21","v":29191688}]
[]
[11,null,"Total Interest Charges per Books (Excludes Account 4320000 - ABFUDC)",null,46504720,null,46504720,null,"Note A"]
[12,null,"Kentucky Jurisdictional Allocation Factor",null,0.98499999999999999,null,0.98499999999999999]
[13,null,"Retail Interest Expense",null,{"$f":"ROUND(E25*E26,0)","v":45807149},null,{"$f":"ROUND(G25*G26,0)","v":45807149}]
[]
[14,null,"Increase/(Decrease) Interest Expense (Ln 10 - Ln 13)",null,{"$f":"E23-E27","v":-16615461},null,{"$f":"G23-G27","v":-16615461}]
[15,null,"State Income Tax Rate",null,5.8742000000000003E-2,null,5.8742000000000003E-2]
[16,null,"State Income Tax Adjustment (Ln 14 X Ln 15)",null,{"$f":"-ROUND(E29*E30,0)","v":976025},null,{"$f":"-ROUND(G29*G30,0)","v":976025},null,{"$f":"G31-E31","v":0}]
[]
[17,null,"Net Change for Federal Income Tax (Ln 14 + Ln 16)",null,{"$f":"E29+E31","v":-15639436},null,{"$f":"G29+G31","v":-15639436}]
[18,null,"Federal Income Tax Rate",null,0.35,null,0.35]
[19,null,"Federal Income Tax Adjustment (Ln 17 X Ln 18)",null,{"$f":"-ROUND(E33*E34,0)","v":5473803},null,{"$f":"-ROUND(G33*G34,0)","v":5473803},null,{"$f":"G35-E35","v":0}]
[]
[20,null,"Total State and Federal Income Tax Expense (ln 16 + ln 19)",null,{"$f":"E31+E35","v":6449828},null,{"$f":"G31+G35","v":6449828},null,{"$f":"I31+I35","v":0}]
[]
[]
["Notes and Source"]
["Col. A: Amounts from the supplemental response to KPSC-1-73, Supplemental Attachment 94_W49"]
["Col. B: Long term and short term capitalization amounts from Schedule D"]
[]
["A: Amount reflected on Section IV, page 9 of 19 of the Company's CFIT schedules"]

{"sheet":"C-15","index":29,"n_rows":30,"n_cols":7,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"Kentucky Power Company"},null,null,null,null,null,{"$f":"Contents!A3","v":"Exhibit RCS-1"}]
["Rate Case Expense",null,null,null,null,null,"Schedule C-15"]
[null,null,null,null,null,null,{"$f":"Contents!A2","v":"Case No. 2017-00179"}]
[{"$f":"A!A4","v":"Test Year Ended February 28, 2017"},null,null,null,null,null,"Page 1 of 1"]
[]
[null,null,null,null,"Kentucky"]
["Line",null,null,null,"Jurisdictional"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[null,null,null,null,"(A)"]
[]
[1,null,"Adjustment to Remove KPCo's Proposed Amortization of Rate Case Expense",null,{"$f":"-E30","v":-458333},null,"A"]
[]
[]
[]
["Notes and Source"]
["A: The amount of rate case expense being removed is calculated below:"]
[]
[null,null,"Description",null,"Amount",null,"Reference"]
[]
[2,null,"Communcation Counsel of America, Inc. Costs Through August 31, 2017",null,33390.58,null,"KPSC-1-56 (Second Supplemental)"]
[3,null,"Amortized Over 3 Years",null,3]
[4,null,"Annual Level of Communication Counsel of America, Inc. Costs",null,{"$f":"E20/E21","v":11130.193333333335}]
[]
[5,null,"Total KPCo Requested Annual Rate Case Expense ",null,458333]
[6,null,"Annual Level of Communication Counsel of America, Inc. Costs",null,{"$f":"-E22","v":-11130.193333333335},null,"Line 4"]
[7,null,"Remaining Annual Rate Case Expense Requested in KPCo's Filing",null,{"$f":"E24+E25","v":447202.80666666664}]
[]
[8,null,"Total KPCo Requested Annual Rate Case Expense ",null,{"$f":"E22+E26","v":458333},null,"L4 + L7"]
[9,null,"Kentucky Jurisdictional Allocation Factor - SPECIFIC",null,1]
[10,null,"Kentucky Jurisdictional Rate Case Expense",null,{"$f":"E28*E29","v":458333}]

{"sheet":"<- Used","index":30,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}