Southwestern Public Service Company

Southwestern Public Service Company

Summary of Industry Organization Dues

Line No.

FERC ACCT Organization

Total Amount

Allocation to SPS

Updated Test Year Amount

to SPS Allocation to Texas

213 921 IEEE 1,876 40.29% 756 69.15%

214 921 IMPLEXNET INC 17,500 12 82% 2,244 69.15%

215 921 In House Benefits Counsel Network 100 12 78% 13 69 15%

216 921 Incident Prevention Institute 599 14.36% 86 69.15%

217 921 INFOCOMM 500 11 89% 59 69.15%

218 921 Information Systems Audit and Control 2,285 12.65% 289 69 15% Association (ISACA)

219 921 Information Systems Security Association 115 12.84% 15 69 15% (ISSA)

220 921 INFRAGARD 25 14 32% 4 69.15%

221 921 Institute for Supply Management 211 15 26% 32 69.15%

222 921 Institute of Certified Professional Managers 610 14.22% 87 69.15%

223 921 Institute of Hazardous Materials Management 210 41 85% 88 69.15%

Total Requested

Texas Amount

Brief Purpose of Organization

523 IEEE is the woild's largest professional association dedicated to advancing technological innovation and excellence for the benefit of humanity. IEEE and its members inspire a global community through IEEE's highly cited publications, conferences, technology standards, and professional and educational activities.

1,552 Founded in 1991, Implex is a 'technology service provider based in Minneapolis, Minnesota With three technology-driven divisions - Dataride, Digital Edison, and Qwikcast - Implex is in the unique position to ensure our clients have a single, reliable and professional technology partner to assist them in achieving their technological and media objectives.

9 The In-House Benefits Counsel Network is a vital netwoik of in-house employee benefits attomeys that offers a unique forum for members to share practice issues, concems and ideas in an informal setting.

59 On-Demand E-leaming Exclusively for Utility Safety & Operations ofessionals

41 lnfoCorrun International is a global organization for the professional audio visual industry and presents trade shows, special events and training opportunities

200 As an independent, nonprofit, global association, 1SACA engages m the development, adoption and use of globally accepted, industry-leading knowledge and practices for information systems

10 As an independent, nonprofit, global association, ISACA engages in the development. adoption and use of globally accepted, industry-leading knowledge and practices for information systems

2 InfraGard has 84 chapters with more than 43,000 members nationwide helping to protect and defend critical infrastructures

22 Institute for Supply Management® (ISM(0)) is the first and largest not-for-prof t professional supply management orgamzation worldwide.

60 The institute of Certified Professional Managers is a US-based, non-profit, educational institute and certification body affiliated with the James Madison University College of Business, that provides education and certification in management to managers, supervisors and leaders working in all industries

61 For over thirty years the Institute of Hazardous Materials Management (IHMM), a not-for-profit organization founded in 1984, has been protecting the environment and the public's health, safety, and security through the administration of credentials iecognizing professionals who have demonstrated a high level of knowledge, expertise, and excellence in the management of hazardous materials.

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Line No.


Total Amount

Allocation to SPS



224 921 International Association of Administrative 300 63.33% 190 69.15% Professtonals

225 921 International Association of Arson Investigators 268 59 24% 158 69.15% Inc (IAAI)

226 921 International Association of Privacy 750 12 82% 96 69.15% Professionals (IAPP)

227 921 International Council 135 100 00% 135 69.15% 228 921 International Energy Credit Association (1ECA) 350 14.29% 50 69.15%

229 921 International Secunty Driving Association 75 12 84% 10 69 15%

(ISDA)

230 921 International Society of Aboriculture 120 100.00% 120 69.15%

231 921 1SC 2 340 12.83% 44 69.15%

232 921 IT Service Management Forurn (ITSMFUSA) 878 11 89% 104 69.15%

233 921 Minneapolis Government Center 20 12.79% 3 69.15% 234 921 Minnesota Association for Financial 575 12 81% 74 69 15%

Professionals

235 921 Minnesota Business Aviation Association 1,500 12.78% 192 0.00%

236 921 Minnesota Change Management Network 125 14 35% 18 69 15%

Total Requested

Texas Amount


131 The International Association of Administrative Professionals (IAAP) is a 51 (c)(6) registered not-for-profit professional association for administrative professionals. IAAP strives to ensure individuals working in office and admintstrative professions have the opportunity to connect, learn, lead, and

110 Texhceellnternational Association of Arson Investigators® (IAAIt) is an international professional association of more than 9,000 fire investigation professionals.

66 The International Association of Privacy Professionals (IAPP) is a resource for piofessionals who want to develop and advance their careers by helping their organizations successfully manage these risks and protect their data In fact, we're the world's largest and most comprehensive global information privacy commundy.

93 35 The 1ECA is the leading global membership organization for credit

professionals in the energy industry and promotes the education and understanding of credit and nsk management in relation to energy commerce.

7 The ISDA serves the protective services community by supporting an international fon= of protective services providers who share knowledge to enhance the profession.

83 Through research, technology, and education, the International Society of Arbonculture (ISA) promotes the professional practice of arboriculture and fosters a greater worldwide awareness of the benefits of trees.

30 The International Information System Security Certification Consortium is a non-profit organization winch specializes in information security education and certifications.

72 The itSMF USA, a chapter of itSMF International, is the independent professional organization and fonnn for IT Service Management professionals in the US A not-for-profit organization, itSMF is a prominent player in the on-going development and promotion of IT Service Management (ITSM) best practices, standards and qualifications in the United States

2 51 The Miimesota Association for Financial Professionals (aka MNAFP or

Minnesota AFP) provides it forum for the exchange of ideas, concepts and teclunques related to the fields of treasury management, finance, investment management, and banking.

excluded expense 12 The IvINCMN is a non-profit network of change management practitioners,

leaders and educators.

Total Requested

Texas Amount Brief Purpose of Organization

147 Minnesota Interactive specializes in e-marketing, eCommerce, Minneapolis SEO, paid search, social media and web based busmess solutions.

10 MPA is a voluntary, non-profit professional association composed of paralegals living or working in the State of Minnesota dedicated to fostering the growth and development of the paralegal profession.

2,644 The Minnesota Safety Council is a member-based, private, not-for-profit organization dedicated to preventing unintentional injunes - a leadmg cause of death, disability and economic loss.

303 53 The MNCPA is a not-for-profit professional organization that, since 1904,

has offered services and professional development for CPAs and other accounting professionals.

266 The National Association of Business Political Action Committees (NABPAC), a 501(c)(6) non-profit trade association, was founded in 1977 and is the sole national orgaruzmion dedicated to promoting, defending and professionalizing PACs and political action professionals

55 NABE is a professional association for business economists and others who use economics in the workplace.

13 The National Association of Fire Investigators is a non-profit association of fire investigation professionals dedicated to the education of fire investlgators and has helped lead the charge to bnng fire investigation science to the 21st century

18 The NAPW is an Amencan professional association and is the largest business network for professional women m the United States,

62 The NASPP is the leading membership association devoted to meeting the needs of stock plan professionals. We have nearly 6, membeis whose responsibilities relate, directly or indirectly, to stock plan design and administration, including compensation and human resources professionals, stock plan administrators, securities and tax attomeys, accountants, compensation consultants, corporate secretaries, transfer agents, stock brokers, and software vendors

13 The N13MBAA is a non-profit organization dedicated to the enhancement

and development of educational and economic empowerment for African 0

Amencans. 0 0

342 The National Coal Transportation Association provides education and 0 n p7.

facilitation for tlle resolution of coal transportation issues in order to serve t7 so 11Q the needs of the general public, industry and all modes of transportation 1,) ts.) 41. 2,

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Line No.


Total Amount

Allocation to SPS



237 921 Minnesota Interactive 1,658 12.79% 212 69.15%

238 921 Minnesota Paralegal Association 110 12 78% 14 69.15%

239 921 MInnesota Safety Council 26,632 14 36% 3,823 69.15%

240 921 Minnesota Society of CPAs 3,293 13 30% 438 69 15% 241 921 Minnesota Women Lawyers 600 12.80% 77 69 15%

242 921 NABPAC 3,000 12 81% 384 69 15%

243 921 National Association for Business Economics 555 14.30% 79 69 15% (NABE)

244 921 National Association of Fire Investigators 19 100.00% 19 69 15% (NAFI)

245 921 National Association of Professional Women 199 12 84% 26 69 15% (NAPW)

246 921 National Association of Stock Plan Professionals 620 14.35% 89 69.15%

247 921 National Black MBA Association 150 12.78% 19 69 15%

248 921 National Coal Transportation Association 1,850 26.75% 495 69 15%

ts.J



Line No.


Total Amount

Allocation to SPS



249 921 National Fire Protection Association (NEPA) 615 56.13% 345 69.15%

250 921 National Investor 1,570 12.78% 201 69 15%

251 921 National Investor Relations Institute (NIR1) 785 12.84% 101 69 15% 252 921 National Notary Association Services, LLC 98 70.82% 69 69 15%

(NNAS)

253 921 National Society of Black Engineers 77 12 81% 10 69 15%

254 921 National Society of Professional Engineers 712 100 00% 712 69 15%

255 921 NBAA 1,735 12 81% 222 69 15% 256 921 Network of Employees for Traffic Safety 1,590 14.36% 228 69.15%

257 921 New Mexico Amigos 763 100 00% 763 0.00%

258 921 New Mexico Society of CPAs 130 100 00% 130 69.15%

259 921 New York State Unified Court System 375 12 85% 48 69.15%

260 921 NHRG INC 1,729 14.36% 248 69.15%

261 921 NISHA 100 14 36% 14 69 15% 262 921 NOREX INC 20,500 10.98% 2,250 69.15%

Total Requested

Texas Amount


239 The National Fire Protection Association is a United States trade association, albeit with some international members, that creates and maintains private, copyrighted, standards and codes for usage and adoption by local governments

139 NIRI is a professional associanon for investor relations professionals. 70 NIRI is a professional association for investor relations professionals 48 National Notary Association is the nation's leader in providing Notary

information, products, services, classes, bonds, stamps, applications and more.

7 NSBE's motto is to increase the number of culturally responsible Black engineers who excel academically, succeed professionally, and positively impact the community.

492 In 1934, a group of professional engineers met in New York City to establish an organization dedicated to the non-technical concerns of licensed professional engineers. The National Society of Professional Engineers stands today as the only national organization committed to addressing the professional concems of licensed PEs across all disciplines

154 158 The Network of Employees for Traffic Safety is an employer-led

public/pnvate partnership dedicated to improving the safety and health of employees, their families and members of the communities in which they live and work by preventing traffic crashes that occur both on- and off-the-job.

The New Mexico Amigos is a pnvate, non-profit, non-partisan corporation chartered under the laws of the State of New Mexico and officially designated Goodwill Ambassadors for New Mexico, the Land of Enchantment

90 The NM Society of CPAs is an association of professionals dedicated to the CPA profession by promoting and advocating for the CPA profession and acting as stewards for continued success for the profession.

33 The Judiciaty of New York (officially the New York State Unified Court System) is the judicial branch of the Government of New York, comprising all the courts of the State of New York.

172 NHRG was established in Austin in 1989 with the vision of providing the best possible technical search, contract and human resources services

10 1,556 NOREX is a member-driven, peer to peer collaborative network of

hiformation Technology professionals.

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Total

Requested

Texas

Amount Brief Purpose of Organization

553 The NAEMA is an independent, nonprofit trade association representing

entities involved in the marketing of energy or in providing services to the

energy industry.

2 OCEG is a nonprofit tlunk tank that is dedicated to achieving a world where

every organization and every person strives to achieve objectives, address

uncertainty and act with integnty

40 PACT (Professional Association for Computer Traimng), located in the St.

Paul/Minneapolis area of Minnesota, is one of the oldest professional

computer training associations in the United States.

38 Penton empowers informative business decisions through critical data,

engaging vital connections and advancing suppliers connections with users.

34 The Public Relations Society of America is a nonprofit trade association for

public relations professionals headquartered in New York City. It was

founded m 1947 by combining the American Council on Public Relations

and the National Association of Public Relations Councils.

15 The mission of the association is to enhance the professional competence of

those who practice administer energy law.

199 Our multidisciplinary perspective helps us see challenges in unique ways

We apply leaderslup and expertise to social issues . We act resposibly, our

passion and perseverance create lasting change.

83 Shareholder services agents look after investor record-keepign and

commurucation and other administrative responsibilities.

284 SHRM is the world's largest human resources professional society,

representing 258,000 members M more than 165 cotmtries. The Society is

the leading provider of resources serving the needs of HR professionals and

advancing the practive of human resource management.

125 SCCE is a meinber-based association that provides education. news updates

and a professional community for eithics and compliance officers and staff

229 The Society is a non-profit organization comprised of corporate secretaries

and busines executives in governance, ethics and compliance ftmctions at

public, pnvate and not-for-profit organizations

105 The Society for Human Resource Management (SFIRIv1) is the world's

largest FIR professional society, representing 285,000 members in more than

165 countries. For neatly seven decades, the Society has been the leading

provider of resources serving the needs of HR professionals and advancing

the practice of human resmuce management.

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IPS



Line

No.

FERC

ACCT Organization

Total

Amount

Allocation

to SPS

Updated Test

Year Amount

to SPS

Allocation

to Texas

263 921 North American Energy Market Association 3,000 26.65% 800 69.15%

264 921 Open Compliance and Ethics Group (OCEG) 29 11.90% 3 69 15%

265 921 PACTWEB.ORG 398 14 46% 58 69.15%

266 921 Penton Busmess Books 504 10.98% 55 69 15%

267 921 Public Relations Society of America 380 12 78% 49 69.15%

268 921 Rocky Mountain Bar Association 170 12 78% 22 69.15%

269 921 Rotary Club of Amarillo 199 100 00% 199 100 00%

270 921 Shareholder Services 944 12.78% 121 69.15%

271 921 Society for Human Resource Management 1,100 37.39% 411 69.15%

272 921 Society of Corporate Compliance and Ethics 1,135 15.95% 181 69.15%

273 921 Society of Corporate Governence 2,575 12 84% 331 69.15%

274 921 Society for Human Resource Management 1,086 14 00% 152 6915%

(SFIRM)



Line No.


Total Amount

Allocation to SPS



275 921 South Plains Chapter of TMCA INC 20 100.00% 20 100.00%

276 921 Southeastem NM Home Builders Association 497 100 00% 497 0.00%

277 921 Tax Executive Institute 450 14.22% 64 69.15%

278 921 Texas Association of Business 5,720 100 00% 5,720 100 00%

279 921 The Corporate Connection 23 12,77% 3 69.15% 280 921 The Council for Adult and Experiential Learning 12,000 14 36% 1,723 69 15%

(CAEL)

281 921 The Eleanung Guild 168 14 36% 24 69 15%

282 921 The Institute of Internal Auditors 4,027 13 40% 540 69.15%

283 921 Toastmasters International 830 11.85% 98 0.00% 284 921 Twin Cities Chapter AR 30 12.77% 4 0.00% 285 921 Twin Cities Compensation Network (TCCN) 350 14 45% 51 69.15%

286 921 UMACHA 300 12 78% 38 69.15%

287 921 Utility Safety & Ops Leadership Network 265 14.35% 38 69.15% (USOLN)

Total Requested

Texas Amount


20 The Texas Municipal Clerks Certification Association has 17 chapters across the State of Texas TMCA chapters offer an excellent opportunity for networking colleagues from nearby cities. Additionally, chapters can offer educational opportunities, peer recognition and support

New Mexico Home Builders Association (NMHBA) is a 1,9+ member trade association that was chartered with the National Association of Home Builders in 1959 to improve conditions in the construction industry, thereby providing the citizens of New Mexico with safe, quality housing

44 TEI is the preeminent, global association of in-house tax professionals. TEI serves its members and advances the profession by education, networking, and advocacy.

5,720 As the state chamber of commerce, TAB is the most influential and dommant voice for public policy issues affecting business in Texas Through proven results-oriented advocacy and member services, TAB develops a climate in Texas which enables more than 4, business members and their 6, +employees to operate efficiently and profitability, thus creatingnew jobs.

2 1,191 The Council for Adult and Exponential Learning (CAEL) works at all levels

within the higher education, public, and private sectors to make it easier for adults to get the education they need

17 The eLearning Guild is a community of practice for designers, developers and managers of eLeaming.

373 The IIA is the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator.

- excluded expense - excluded expense 35 TCCN is a professional membenhip organization dedicated to providing

networking opportumties and educational services for people in the compensation and benefits profession.

27 Financial institutions and corporate members across the Midwest choose UMACHA as a key resource to enhance their understanding of electronic payments We're known for our extensive knowledge base, our high quality services, as well as our national presence in the payments industry

26 The Utility Safety & Ops Leadership Network (USOLN) was created in 29 out of the need for utility safety and operations personnel to network, share ideas and and professionally develop in order to build strong safety cultures within their utility work enviromnent. The organization is a 51c6 corporation

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Total Requested

Texas Amount


52 The mission of the Vibration Institute is to dissemmate practical

information on evaluatmg machinery behavim and condition without

commercial interest The Institute offers programs including education,

training, certification, and opportunities for exchanging technical

knowledge, information, procedures, and data that are offered through

meetmgs, pubhcations, formal training and networking.

3 VIstapnat produces customizable printed materials, signage, photo products

and promotional items.

9 The purpose of the Association is to facilitate the exchange and

dissemination of information, ideas and experiences in the field of state and local taxation.

4 WEN is a national organization who shared the mission of creating a safe

and fun networking community of women in energy sectors and offers an

expanded suite of both corporate and individual membership services and

res01.11Ces.

99 WorldatWork is a global association for human resources management

professionals and business leaders focused on attracting, motivating, and

retaining employees

19 The Society for Tecluucal Comnumication is the world's largest and oldest

professional association dedicated to the advancement of the field of

technical communication.

1,148 The American Gas Association, founded in 1918, is an Amencan trade

orgamzation representing over 2 natural gas supply companies and others

with an interest in the manufacturing of gas appliances as well as the

production of gas

7,907 AWEA is a national trade association that represents the mtcrests of

Amenca's wind energy industry

1,523 AEIC encourages research and the exchange of technical mfoimation and

best practices thiough a committee structure, staffed with experts from

management of member companies

15,337 AECT is a Texas-based advocacy group for electric companies providing an ti) open forum for members to communicate with government at all levels.

0 Lobbying portion of $75,555 excluded

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Line No.


Total Amount

Allocation to SPS



288 921 Vibration Institute 75 100 00% 75 69.15%

289 921 VISTAPRINT.COM 35 12 79% 5 69.15%

290 921 Western States Association of Tax 100 12.84% 13 69 15%

Representatives

291 921 Woinen's Energy Network 50 12.80% 6 69 15%

292 921 World at Work 1,000 14 30% 143 69.15%

293 921 WWW.STC.ORG 220 12.78% 28 69 15%

294 930 2 American Gas Association 11,875 14% 1,660 69.15%

295 930 2 Amencan Wind Energy Association 80,000 14% 11,436 69.15%

296 930 2 Association of Edison Illummating Companies 17,149 13% 2,203 69.15%

297 930 2 Association of Electric Companies of TX INC 90,892 100% 90,892 16.87%

Total Requested

Texas Amount

Brief Purpose of Organization 3,802 Baker Botts L.L P is a major United States-based international law firm of

around 725 lawyers, with a long, prominent histoly and significant political connections, claiming morc than half of the Fortune 1 companies among its clients. Headquartered in One Shell Plaza in Downtown Houston, Texas, the firm has a major list of energy related clients It is said to be the second-oldest law firm west of the Mississippi, with Rose Law Firm of Little Rock, Arkansas laying claim to the title of oldest

39 Formed in March 26, the Center for Energy Workforce Development (CEWD) is a non-profit consortium of electric natural gas and nuclear utilities and their associations - Edison Electric Institute, AMerICsil Gas Association, American Public Power Association, Nuclear Energy histitute, and National Rural Electric Cooperative Association. CEWD was formed to help utilities work together to develop solutions to the coming workforce shortage in the utility industry

excluded expense

2,766 The Clovis Industrial Development Corporation is helping Clovis and Curry County grow by attracting businesses and industries to eastern New Mexico.

221 The Colorado Bar Association is to improve the quality of its members' legal practice, to support and improve the justice system, and to support the conununity through voluntaiy and educational endeavors

158,448 The Edison Electnc Institute (EEI) is the association that represents all U S. investor-owned electric companies. Organized in 1933. EEI provides public policy leadership, strategic business intelligence, and essential conferences and fonims.

153,314 The Electric Power Research Institute conducts research on issues related to the electnc power industry in USA. EPRI is a nonprofit organization funded by the electric utility industry, founded and headquartered in Palo Alto, Califonna. EPRI is primarily a US-based organization, but receives international participation. EPRrs area covers different aspects of electric power generation, delivery and its use.

39 The Energy Bar Association strives to promote professional excellence and C4

'18 ethical integrity of rts members in the practice, admuustration, and development of energy laws, regulations and policies providing superior F,

c> 0 educational programing, networking opportumnes and information 0 n pc- resources. n c-j Ps° .-.•

2,315 Energy Central is the community and content platform for global power '7' --. industry professionals P F t 1

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Line No.


Total Amount

Allocation to SPS



298 930.2 Baker Botts LLP 38,400 14% 5,498 69.15%

299 930.2 Center for Energy Work 395 14% 57 69 15%

300 930 2 City of Carlsbad 343 100% 343 0 00% 301 930.2 Clovis hidustrial Development Corporation 4,000 100% 4,000 69 15%

302 930 2 Colorado Bar Association 2,500 13% 320 69 15%

303 930.2 Edison Electric Institute 1,602,598 14% 229,151 69.15%

304 930.2 Electric Power Research Institute (EPRI) 1,303,559 17% 221,726 69 15%

305 930 2 Energy Bar Association 205 27% 56 69.15%

306 930 2 Energy Central 23,990 14% 3,348 69.15%

Total Requested

TOMB Amount

Brief Purpose of Organization 148 Environmental initiative builds partnerships with non-profit, business and

government leaders to work collaboratively to solve environment problems

48 Launched in 212, the GMEI Utility is designed to provide a single, universal standard identifier to any organization or firm involved in a financial transaction internationally

156 Gulf Coast Power Association (GCPA) bas served Texas and the Gulf Coast for over 3 years as a regional electric power trade organization dedicated to promoting an improved understanding of the issues and opportunities impacting contemporary power markets

177 IEEE is the world's largest professional association dedicated to advancing technological innovation and excellence for the benefit of humanity IEEE and its members inspire a global community through 1EEE's highly cited publications, conferences, technology standards, and professional and educational activities

1,860 The International Emissions Trading Association (IETA) is a nonprofit business organization created in June 1999 to establish a functional international framework for tiading in greenhouse gas emission reductions.

1,328 Keystone's unique strategies and services provide a blueprint for policymakers and leaders to address today's most pressing and vexing policy issues with shared, action-oriented solutions.

3,997 M.J. Bradley & Associates LLC (MJB&A) provides strategic consulting services to address energy and environmental issues for the private, public, and non-profit sectors

106 The Midwest Energy Research Consortium is focused on the growth and economic competitiveness of the Energy, Power & COMI01 Industry cluster across the Midwest Region. consisting of the states of Wisconsin, Illinois, Minnesota, Iowa, Missouri, Indiana, Miclugan and Oluo.

50,547 The Electric Power Research Institute conducts research on issues related to the electric power industry. EPRI is a nonprofit organization funded by the electric utility industry.

1,284 The NPC, a federally chartered and privately funded advisory committee, was established by the Secretary of the Intenor in 1946 The purpose of the NPC is solely to advise, inform, and make recommendations of the ci5

0 0 Secretary of Energy with respect to any matter relating to oil and natural gas 0 n .0 or to the oil and gas industries submitted to it or approved by the Secretary g,tzi

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Line No.


Total Amount

Allocation to SPS



307 930.2 Environmental Initiative 1,667 13% 213 69.15%

308 930.2 GMEI Utility 545 13% 70 69.15%

309 930 2 Gulf Coast Power Association 225 100% 225 69.15%

310 930 2 IEEE 683 37% 256 69 15%

311 930.2 International Emissions Trading Association 21,000 13% 2,690 69.15%

312 930 2 Keystone Policy Center 15,000 13% 1,921 69 15%

313 930 2 MJ Bradley and Associates 45,000 13% 5,781 69.15%

314 930.2 Midwest Energy Research Consortium 1,000 15% 153 69.15%

315 930 2 EPRI 257,687 28% 73,102 69.15%

316 930 2 National Petiolcum Council 14,462 13% 1,857 69 15%

ts.)

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Total Requested


New Mexico Hospitality Association (formerly Tourism Association of New Mexico and New Mexico Lodgers Association, merged in Jan 215) is a nonprofit (51c6) that is focused on serving its members and all segments of the hospitality industry.

The NMUSA represents over 12, New Mexican utility shareholders. We work effectively with the states legislature and Public Regulation Commission on issues that impact utility companies operating in New Mexico

27,177 The NATF promotes the highest levels of reliability in the operation of the electric transmission systems.

59 North Central Electric is a leading company in the power generation, transmission and distribution industry

121 PPROA's main purpose is to lobby and represent membership before political parties, state and federal agencies, develop policy and positon papers, along with proposed legislation that could or will be hamiful to our members.

5,687 Since 1995, the SGS Statistical Services Transmission Reliability Benclunarking Study has set the standard for transmission reliability benchmarking in the US Our Study offers the inost complete and detailed system and voltage class reliability performance comparisons available in any benchmarking forum

3,455 The SEPA is an educational non-profit organization dedicated to helping utilities integrate solar power into their energy portfolios. With more than 850 utility and solar industry members. SEPA provides unbiased utility solar market intelligence, up-to-date information about technologies and business models, and peer-to-peer interaction.

1,767 The Business Council is an association of the Chief Executive Officers of the worlds most important business enterprises. Mernbership is by invitation only.

1,188 The Climate Registry is a non-profit organization governed by U.S. states and Canadian provinces and territories. TCR designs and operates voluntary and compliance greenhouse gas reporting programs globally, and assists organizations in measuring, reporting and verifpng the carbon in their

1/1 operations in order to manage and reduce it '71 1,328 The purpose of the GridWise Alliance is to transfomi the U.S electric grid 0

to achieve a sustainable eneigy future. The GndWise Alhance is a member Ci o 0

of the Global Smart Grid Federation n (159) CJ ns

9,802 Utility Solid Waste Activities Group X Ucin 9 F t.8 9 •O•

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Sununary of Industry Organization Dues

Line No.


Total Amount

Updated Test Allocation Year Amount Allocation

to SPS to SPS to Texas

317 930.2 New Mexico Hospitality Assoication 575 100% 575 0.00%

318 930 2 New Mexico Utility Shareholders Alliance 17,500 100% 17,500 0 00%

319 930.2 North American Transmission Fonun lnc 143,368 27% 39,304 69.15%

320 930.2 North Central Electric 598 14% 85 69.15%

321 930 2 Pahandle Producers & Royalty Owners 175 100% 175 69.15% Association

322 930.2 SGS Statistical Services 30,000 27% 8,225 69 15%

323 930.2 Solar Electnc Power Association 35,000 14% 4,997 69.15%

324 930 2 The Business Council 20,000 13% 2,556 69.15%

325 930.2 The Climate Registry 12,000 14% 1,718 69 15%

326 930.2 The Gndwise Alliance 15,000 13% 1,921 69.15%

327 930.2 University of Idaho (2,095) 11% (230) 69 15%

328 930.2 USWAG 99,000 14% 14,176 69 15%



Line No.


Total Amount



329 930.2 Utihty Safety & Ops Leadership Network 395 14% 57 69.15%

(USOLN)

330 930 2 Utility Variable-Generation Integration Group 2,833 100% 2,833 69 15% (UVIG)

331 930 2 West Associates 28,539 13% 3,656 69 15%

332 930.2 WWW NMACI.ORG 2,600 100% 2,600 0.00%

333 931 AIA 604 6.88% 42 69 15%

334 931 ASHRAE 518 6 88% 36 69 15%

335 931 ASME 221 6.77% 15 69.15%

336 931 Association of Energy Engineers 595 6 80% 40 69 15%

337 931 BOMA 675 6 87% 46 69.15%

338 931 CCIM Institute 755 6 86% 52 69 15%

339 931 City of St. Paul 328 1% 4 0 00%

Total Requested


39 The Utility Safety & Ops Leadership Network (USOLN) was created in 29 out of the need for utihty safety and operations personnel to network, share ideas and and professionally develop in order to build strong safety cultures within their utility work environment. The organization is a 5 Ic6 corporation

1,959 The Utility Variable-Generation Integration Group (UV1G) is the leading source of global expertise for wind and solar operations and power system integration

2,528 A geological and geotechmcal consulting firm with principal areas of practice including geotechnical engineering, engineenng geology, environmental geology, ground water hydrology, geological hazard evaluations, earthquake engineering, and forensic engineering

- ACI is New Mexico's statewide business advocate We work to promote commonsense, pro-business policies that will grow our economy and create better opportunities for all New Mexicans

29 The Archaeological Institute of Amenca (AIA) was founded in 1857 and is an advocate for the value of architecture and to give architects the resources they need to do their best work.

25 The Society and its members focus on building systems, energy efficiency, indoor air quality, refrigeration and sustainability within the industry.

10 ASME is a not-for-profit membership organization that enables collaboration, knowledge sharing, career enrichment, and skills development across all engineering disciplines, toward a goal of helping the global engineering community develop solutions to benefit lives and livelihoods

28 The Association of Energy Engineers, founded in 1977, is a nonprofit professional society of over 16, members in 9 countries. AEE offers a full array of informational outreach programs including seminars, conferences, journals, books, and certification programs

32 Founded in 197, BOMA represents the owners and inanagers of all coimnercial property types including nearly 1.5 billion square feet of U.S. office space that supports 1.7 million jobs and contributes $234.9 billion to the U.S GDP Its mission is to advance a vibrant commercial real estate '18 industry through advocacy, influence and knowledge

36 CCIM Institute is commercial real estate's most influential professional o 0 0

organization, providing real-world education since 1967 0 n Pc' - excluded expense P.1. CJ 4 =

'— X C a a' P LA' ,. .4.

Brief Purpose of Organization The organization's mission is to advance the practice of corporate real estate through professional developrnent opportunities, publications, research, conferences, designations and networking in 47 local chapters globally.

Green Business Certification Inc. is an American organization that provides third-party credentialing and verification for several rating systems relating to the built environment Green Business Certification Inc is an American organization that provides third-party credentialmg and verification for several rating systems relating to the built environment. Founded in the summer of 22 by Atlanta-based Conway Inc. and its founder McKinley Conway, IAMC bas grown mto a highly influential professional association of more than 6 dues-paying members. IAMC is the leading trade association for corporate real estate executives focused on the needs of an industrial portfolio

Founded in 1980, IFMA is the worlds largest and most widely recognized intemational association for facility management professionals, supporting 24,000 members in 100+ countries.

New York's unique system of professional reguathon that encompasses nearly 900,000 practioners and over 30,000 professional practice business entities in more than 50 professions

PUR has been the leading provider of information and analysis to the electric, natural gas, water and telecommunications industries for more than 85 years.

BOMA provides members with advocacy support, education and training, and networking opportunities.

USGBC works with government, member businesses and allied organizations to support policies and programs that advance greener buildings and communities

Green Building Education Services (GBES) was founded in 27 (back then we were www.greenexamprep.com) and created the original LEED practice tests as the LEED movement was growing.

C4 AWEA is a national trade association that represents the interests of

'78 Arnenca's wind energy industry. AECT is a Texas-based advocacy group for electric companies providing an

0 0 open forum for members to communicate with government at all levels 0 n Non-lobbying portiom 2. The Democratic Governors Association provides expert advice in policy 7°

." • i.,.) areas to Democratic governors and candidates, with several policy • 0 y' conferences a year.

EE• t

ri- Ð

Inpg

ips



Line No.


Total Amount

Allocation to SPS



Total Requested

Texas Amount

340 931 Corenet Global Inc 1,654 6.88% 114 69.15% 79

341 931 GBC I 85 6.88% 6 69.15% 4

342 931 GBRI 109 6 71% 7 69.15% 5

343 931 Industrial Asset Management Council 1,635 6 88% 112 69.15% 78

344 931 International Facility Management Association 8,347 7 03% 586 69.15% 405

345 931 NBAA 89 6 85% 6 69 15% 4

346 931 New York State Office of Professionals 287 6 88% 20 69 15% 14

347 931 Public Utilities Reports 651 7% 45 69 15% 31

348 931 St. Paul Building Owners & Managers 5,481 6 81% 373 0% Association

349 931 US Green Build Council 1,550 6 88% 107 69 15% 74

350 931 WWW GBES COM 145 6.78% 10 69 15% 7

351 426 4 American Wind Energy Association 20,000 14% $ 2,859 0 00%

352 426 4 Association of Electric Companies of TX INC 30,297 100% 30,297 100% 30,297

353 426.4 Democratic Governors Association 100,000 12 78% 12,780 69.15% 8,837

Southwestern Public Service Conspsmy


Line FERC No. ACCT Organization

Total Updated Test Requested

Total Allocation Year Amount Allocation Texas

Amount to SPS to SPS to Texas Amount Brief Purpose of Organization

354 426.4 Democratic Legislative Campaign Committee 25,000 12.78% 3,195 0% - The DLCC's mission is to elect local Democrats to statehouses across America.

355 426.4 Discoveiy Center 100 100 00% 100 0% - excluded expense

356 Total Industry Organization Dues $ 5,149,391 19.37% $ 997,524 61.05% $ 608,983

G-U4.3

EE'tfl

-D oI

nP34

3S


Schedule G-U4.3b Sponsors: Davis, Grant

Page 1 of 1 Docket No. 47527

Summary of Business & Economic Dues

Line No.

FERC Acct Organization(1)

Total Amount

Allocation to SPS

Updated Test Year Amount to

SPS Allocation to Texas

Total Requested

Texas Amount

I 426.4 Amarillo Chamber of Commerce $ 200 100% $ 200 100% $ 200 2 426.4 Artesia Chamber of Commerce 550 100% 550 0% 3 426.4 Borger Chamber of Commerce 1,000 100% 1,000 100% 1,000 4 426.4 Canyon Chamber of Commerce 1,000 100% 1,000 100% 1,000 5 426 4 Carlsbad Chamber of Commerce 425 100% 425 0% 6 426.4 Clovis/Cuny County Chamber of Commerce 2,620 100% 2,620 0% - 7 426.4 Crosbyton Chamber of Commerce 120 100% 120 100% 120 8 426.4 Dalhart Area Chamber of Commerce 1,000 100% 1,000 100% 1,000 9 426.4 Denver City Chamber of Commerce 450 100% 450 100% 450

10 426.4 DSC Chamber of Commerce 1,170 100% 1,170 0% - 11 426.4 Dumas Moore County Chamber of Commerce 500 100% 500 100% 500 12 426.4 Eunice Chamber of Commerce 605 100% 605 0% - 13 426.4 Farwell Chamber of Commerce 50 100% 50 100% 50 14 426 4 Fiona Chamber of Commerce & Agnculture 200 100% 200 100% 200 15 426.4 Hale Center Chamber of Commerce & Agriculture 200 100% 200 100% 200 16 426 4 Hobbs Chamber of Commerce 3,050 100% 3,050 0% - 17 426.4 Levelland Chamber of Commerce 545 100% 545 100% 545 18 426.4 Littlefield Chamber of Commerce and Agriculture 350 100% 350 100% 350 19 426.4 Muleshoe Chamber of Commerce and Agriculture 500 100% 500 100% 500 20 426.4 Pampa Chamber of Commerce 1,600 100% 1,600 100% 1,600 21 426.4 Perryton Ochiltree Chamber of Commerce 500 100% 500 100% 500 22 426 4 Plainview Chamber of Commerce 850 100% 850 100% 850 23 426.5 Post Area Chamber of Commerce 500 100% 500 100% 500 24 426.4 Ralls Chamber of Commerce and Agriculture 495 100% 495 100% 495 25 426.4 Roosevelt County Chamber of Commerce 2,500 100% 2,500 0% - 26 426.4 Roswell Chamber of Commerce 2,500 100% 2,500 0% - 27 426.4 Slaton Chamber of Commerce 400 100% 400 100% 400 28 426.4 Spearman Chamber of Commerce 225 100% 225 100% 225 29 426.4 Tahoka Area Chamber of Commerce 500 100% 500 100% 500 30 426.4 Tucumcari Chamber of Commerce 500 100% 500 0% _ 31 426 4 Wheeler Chamber of Commerce 240 100% 240 100% 240 32 426.4 Wolfforth Area Chamber of Commerce & Agriculture 75 100% 75 100% 75

33 Total Business & Economic Development Contributions $ 25,420 100.00% $ 25,420 45.24% $ 11,500. G-U4.3 G-U43

Notes: olChamber of Commerce organizations assist associated city or cities and counties with improving economic opportunities, emphasizing growth, building strong communities, encouraging membership, and promoting key issues of communities.

0213

Total

Requested


$ - All Rotary Clubs world-wide strive to fulfill Rotary International's

Mission. This Mission is to provide service to others, to promote high

ethical standards, and to advance world understanding, goodwill, and

peace through its fellowship of business, professional, and community

leaders

4 The ABNs most important stated activities are the setting of academic

standards for law schools, and the formulation of model ethical codes

related to the legal profession

65 The CFA Institutes mission is to lead the investment profession globally

by promoting the highest standards of ethics, education, and professional

excellence for the ulthnate benefit of society

10 The Colorado Bar Association is to improve the quality of its members'

legal practice, to support and improve the justice system, and to support

the community through voluntary and educational endeavors

12 The Society is a professional association of Minnesota CPAs and

accounting professionals, that provides continuing education, resources,

networking and advocacy

4 The Minnesota Society of Professional Engineers (MNSPE) is a

ofessional association of licensed engineers, engineering graduates,

and student members

34 The Minnesota State Bar Association is a voluntary bar association for the state of Minnesota, including as members lawyers, judges, and other

legal practitioners, such as clerks, registrars, and paralegals

267 The purpose of the Minnesota State Society is to encourage social,

educational, charitable, patriotic and civic programs, promote and

encourage activities which will serve effectively to enhance and promote

the prestige of the State of Minnesota, and sustain a sense of pride for the State of Minnesota among the members of the Society as well as

visitors and the public in general

37 In 1934, a group of professional engineers met in New York City to

establish an organization dedicated to the non-technical concerns of

licensed professional engineers The National Society of Professional

Engineers stands today as the only national organization committed to

addressing the professional concerns of licensed PEs across all disciplines

69 The Office of the Secretary is an elected state office that oversees the

entire elechon process, regulates state govemment ethics, including

regulating lobbyist activity, reporting of campaign finances, and the

filing of financial disclosures by candida

8,837 The Republican Governors Association provides expert advice in policy

areas to Republican governors and candidates

The Republican State Leadership Committee is a political organization

designed to assign Republicans in capturing and holding control of state

legislatures across the United States.

Our multidisciplinary perspective helps us see challenges in unique

ways We apply leadership and expertise to social issues We act

responsibly, our passion and perseverance create lasting change

CI)


Summary of Professional Dues

Line

No.

FERC

ACCT Description Total Amount

Updated Test

Allocation Year Amount Allocation


1 426 4 Amarillo Club 554 100 00% 554 0%

2 426 4 American Bar Association 48 12.78% 6 69 15%

3 426 4 CFA Institute 350 26 75% 94 69 15%

4 426 4 Colorado Bar Association 115 12 78% 15 69 15%

5 426 4 Minnesota Society of CPAs 137 13 08% 18 69.15%

6 426 4 Minnesota Society of Professional Engineers 94 6 32% 6 69 15%

7 426 4 Minnesota State Bar Association 382 12 78% 49 69 15%

8 426 4 Minnesota State Society of Washington DC 3,000 12 88% 386 69 15%

9 426 4 National Society of Professional Engineers 54 100 00% 54 69 15%

10 426 4 New Mexico Office of the Secretary 100 100 00% 100 69 15%

11 426 4 Republican Governer's Association 100,000 12 78% 12,780 69 15%

12 426 4 Republican State Leadership Committee 25,000 12 78% 3,195 0%

13 426 4 Rotaiy Club of Amarillo 111 100 00% 111 0%



Line

No.

FERC


Alloca(ion

to SPS

Updated Test

Year Amount

to SPS

Allocation

to Texas

1 426.4 Amarillo Club 554 100 00% $ 554 0%

14 426.4 State Bar of Wisconsin 93 12 81% 12 69.15%

15 426 4 State of Colorado Supreme Court 146 12 79% 19 69 15%

16 426 4 State of New Mexico - Secretary of State 50 12 78% 6 69 15%

17 426 4 Supreme Court Lawyer Registration 23 12 83% 3 69 15%

18 426 4 Texas Ethics Commission 1,534 100 00% 1,534 69 15%

19 506 Project Management Institute 214 29 79% 64 69 15%

20 506 Texas Board of Professional Engineers 93 100 00% 93 69 15%

21 506 Texas Commission of Environmental Quality 1,905 100 00% 1,905 69 15%

22 506 Texas Department of State Health 64 100 00% 64 69 15%

Ch

Total

Requested



Mission This Mission is to provide service to others, to promote high



leaders

8 The State Bar of Wisconsin is a mandatory professional association,

created by the Wisconsin Supreme Court, for all attorneys who hold a

Wisconsin law license. The State Bar aids the courts in improving the

administration of justice, provides continuing legal education and other

services for its members, support the education of law students, and

educates the public about the legal system The State Bar of Wisconsin

also provides public services, including attorney referrals, public

education and reduced-fee legal assistance for low-income state

residents.

13 The Office of Attorney Regulation Counsel helps the Colorado Supreme

Court regulate the practice of law in Colorado though various programs

The office oversees attomey admissions, attorney registration,

mandatory continuing legal and judicial education, attorney diversion

and discipline, regulation of the unauthorized practice of law, and

4 The Office of the Secretaiy is an elected state office that oversees the

entire election process, regulates state government ethics, including regulating lobbyist activity, reporting of campaign finances, and the

filing of financial disclosures by candidates and state officials, and

maintains records virsl to commerce and industry in New Mexico.

2 The Office of Attorney Regulation Counsel helps tbe Colorado Supreme

Court regulate the practice of law in Colorado though various programs The office oversees attorney admissions, attorney registration,

mandatory continuing legal and judicial education, attorney diversion

and discipline, mgulation of the unauthorized practice of law, and

1,061 The Texas Ethics Commission was established in 1991 to "provide

guidance on various public ethics laws" within the state of Texas

44 The Project Management Institute is a US nonprofit professional

organization for project management The PMI provides services

including the development of standards, research, education,

publication, networlung-opportunities in local chapters, hosting conferences and training seminars, and providing accreditation in

65 The Board's role in the protection of the public is to license qualified

engineers, enforce the Texas Engineering Practice Act, and to regulate

the practice of professional engineering in Texas Currently, more than

49, licensed engineers offer engineering services in 27 engineering

disciplines The Board handles over 75 enforcement cases per year, and 0

provides a system of rules and regulations for the ethical and acceptable tZ, tr, • ri) 0 0 practice of professional engineering 0 (1▪ 9-

1,317 77'

44 The mission of the Texas Department of State Health Services is to c4

improve the health, safety, and well-being of Texans through good Z C.-17

stewardship of public resources, and a focus on core public health

functions " " C) L—r

0"'")

Total Requested

Texas Amount Drier Purpose of Organization $ - All Rotary Clubs world-wide stnve to fulfill Rotary International's

Mission This Mission is to provide service to others, to promote high ethical standards, and to advance world understanding, goodwill, and peace through its fellowship of business, professional, and community leaders

4 The Minnesota I3oard of Architecture, Engineering, Land Surveying, Landscape Architecture, Geoscience and Interior Design regulates the professions and enforces the statutes and rules in order to protect the health, safety and welfare of the public

15 The Constniction Specifications Institute (CSI) is an organization that keeps and changes the standardization of construction language as it pertains to building specifications.

8 The National Council of Architectural Registration Boards (NCARB) is a nonprofit organization made up of the architectural licensing boards of 54 states and territories While each jurisdiction is responsible for regulating the practice of architecture within its borders, NCARB develops and administers national programs for licensure candidata and architects to ensure they have the mobility to go wherever their career

4 The Project Management Institute is a US nonprofit professional organization for project management The PMI provides services including the development of standards, research, education, publication, networking-opportunities in local chapters, hosting conferences and training seminars, and providing accreditation in

52 The National Council of Examiners for Engineering and Surveying is a national non-profit organization composed of engineering and land surveying licensing boards representing all U S states and territories

138 New Mexico Board of Professional Engineers and Surveyors protect the public's safety and property by promoting standards for competence and integrity through licensing and regulating the Boards professions

28 The Boards role in the protection of the public is to license qualified engineers, enforce the Texas Engineenng Practice Act, and to regulate the practice of professional engineering in Texas Currently, more than 49, licensed engineers offer engineering services in 27 engineering disciplines The Board handles over 75 enforcement cases per year, and provides a system of rules and regulations for the ethical and acceptable practice of professional engmeenng

28 The Board's role in the protection of the public is to license qualified engineers, enforce the Texas Engineering Practice Act, and to regulate the practice of professional engineering in Texas Currently, more than 49, licensed engineers offer engineering services an 27 engineering disciplines The Board handles over 75 enforcement cases per year, and provides a system of rules and regulations for the ethical and acceptable practice of professional engineenng

32 The AICPA represents the CPA profession nationally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations

C4

o n co

ngci c7 0 0 m.-•• C.)

tji 2.,

0



Line No.

FERC ACCT Description Total Amount


to SPS to SPS to Texas 1 426 4 Amarillo Club 554 100 00% $ 554 0%

23 507 Board of AELSLAGID 122 4 86% 6 69 15%

24 507 Construction Specifications Institute 425 5 05% 21 69 15%

25 507 NCARB 225 5 09% 11 69 15%


27 510 National Council of Examiners for Engineenng and Surveying (NCEES) 75 100 00% 75 69 15%

28 510 New Mexico State Board of Licensure for PE and PS 200 100 00% 200 69 15%



31 557 American Institute of CPAs 170 27 63% 47 69 15%

ks.)

Total

Requested Texas Amount Brief Purpose of Organization

All Rotary Clubs world-wide strive to fulfill Rotary International's




leaders

368 The American Society of Civil Engineers (ASCE) is a tax-exempt

professional body founded in 1852 to represent members of the civil

engineering profession worldwide

23 The Minnesota Board of Architecture, Engineering, Land Surveying,

Landscape Architecture, Geoscience and Interior Design regulates the

professions and enforces the statutes and rules in order to protect the

health, safety and welfare of the public

69 Colorado Department of Regulatory Agencies

81 Where thousands of professional land surveyors, students of surveying

and educators are united through collaborative knowledge and purpose,

23 The Board of Accountancy provides assurance to the public that the CPA profession operates at the highest level of professional competence

through •Verification of education and experience credentials

Monitoring the requirments for continuing education & Investigation of

consumer complaints


professional association of licensed engineers, engineering graduates,

and student members

100 The Minnesota State Bar Association is a voluntary bar association for

the state of Minnesota, including as members lawyers, judges, and other


578 The National Council of Examiners for Engineenng and Surveying is a

national non-profit organization composed of engineering and land

surveying licensing boards representing all U S states and territories


establish an organization dedicated to the non-technical concerns of

licensed professional engineers The National Society of Professional Engineers stands today as the only national organization committed to

addressing the professional concerns of licensed PEs across all

disciplines.

673 New Mexico Board of Professional Engineers and Surveyors protect the public's safety and property by promoting standards for competence and

integrity through licensing and regulating the Board's professions

E•tr

i-Ð

gIn

MoS



Line

No.

FERC


Allocation

to SPS


to SPS

Allocation

to Texas

I 426 4 Amarillo Club 554 100 00% $ 554 0%

32 560 American Society of Civil Engineers 724 73 43% 532 69 15%


34 560 Departrnent of Regulatory Agencies (DORA) 350 28 37% 99 69 15%

35 560 Land Surveyors 228 51 61% 118 69 15%

36 560 Minnesota Board of Accountancy 122 27 42% 33 69 15%

37 560 Minnesota Society of Professional Engineers 317 27 41% 87 69 15%

38 560 Minnesota State Bar Association 526 27.41% 144 69 15%

39 560 National Council of Examiners for Engineering and Surveying (NCEES) 1,499 55 78% 836 69 15%


41 560 New Mexico State Board of Licensure for PE and PS 1,170 83.25% 974 69 15%



Line

No.

FERC


Allocation

to SPS


to SPS

Allocation

to Texas

1 426 4 Amarillo Club $ 554 100 00% $ 554 0%

42 560 Project Management Institute 792 44.57% 353 69 15%

43 560 Supreme Court Lawyer Registration 252 27 42% 69 69 15%


45 561 2 NERC 325 100 00% 325 69 15%

46 561 2 Texas Board of Professional Engineers 40 100 00% 40 69 15%


Total Requested


$ - All Rotary Clubs world-wide strive to fulfill Rotary InternationaPs




leaders




publication, networking-opportunities in local chapters, hosting

conferences and training seminars, and providing accreditation in

project management



The office oversees attomey admissions, attorney registration,

mandatory continuing legal and judicial education,



the pracGce of professional engineering in Texas Currently, more than


disciplines The Board handles over 75 enforcement cases per year, and

provides a system of rules and regulations for the ethical and acceptable

practice of professional engmeenng

225 North American Electric Reliability Corporation is a not-for-profit international regulatory authority whose mission is to assure the

reliability and secunty of the bulk power system in North America




49, licensed engineers offer engineenng services in 27 engineering



practice of professional engineering

62 New Mexico Board of Professional Engineers and Surveyors protect the

public's safety and property by promoting standards for competence and 0 0 r1

integrity through licensing and regulating the Board's professions 75'

z (2 w < 0

t.ri -P. --.1 0 ,c)

""h sm.

oz•

17ri-9

ompo

lps

cz ...„ Q., ks.) 1..1 GO

Updated Test Total Allocation Year Amount Allocation Requested

to SPS to SFS to Texas Texas Amount Brief Purpose of Organization 100 00% 554 0%

100 00% 180 69 15%

100 00% 129 69 15%

100 00% 50 69 15%

$ - All Rotary Clubs world-wide stove to fulfill Rotaty International's



peace through its fellowship of business, professional, and community leaders.


public's safety and property by promoting standards for competence and




including the development of standards, research, education, publication, networking-opportunities in local chapters, hosting


project management








1 66% 2 69 15% 1

1 68% 7 69 15% 5

1 89% 4 69 15% 3

The Minnesota Board of Architecture, Engineering, Land Surveying,


professions and enforces the statutes and rules in order to protect the health, safety and welfare of the public

The Construction Specifications Institute (CSI) is an organization that

keeps and changes the standardization of construction language as it

pertains to building specifications

The National Council of Architectural Registration Boards (NCARB) is

a nonprofit organization made up of the architectural licensing boards of

54 states and territories While each jurisdiction is responsible for C/)

regulating the practice of architecture within its borders, NCARB

develops and administers national programs for licensure candidates and

architects to ensure they have the mobility to go wherever their career t7) 0 0

takes them 0

Z %' • cr,

o 1") "

rt.. OE'V

fl-Ð

3InM

OS



Line No.


1 426 4 Amarillo Club 554

48 566 New Mexico State Board of Licensure for PE and PS 180

49 566 Project Management Institute 129

50 566 Texas Board of Professional Engineers 50

51 567 Board of AELSLAGID 122

52 567 Construction Specifications Institute 425

53 567 NCARB 225



Line

No. 1

54

FERC


Allocation

to SPS


to SPS

Allocation

to Texas

426 4

567

Amarillo Club

Project Management Institute

554

159

100.00%

2 15%

$ 554

3

0%

69 15%


56 571 New Mexico Professional Surveyors 100 100 00% 100 69 15%

57 580 American Society of Civil Engineers 423 43 42% 184 69 15%

58 580 Association of Energy Engineers 300 100 00% 300 69 15%


60 580 Land Surveyors 76 100 00% 76 69 15%

CD> ks.)

Total Requested




ethical standards, and to advance world understanding, goodwill, and peace through its fellowship of business, professional, and community

leaders,



including the development of standards, iesearch, education,



project management




49, licensed engineers ofTer engineering services in 27 engineering

disciplines The Board handles over 75 enforcement Cases per year, and


practice of professional engineenng.




127 The American Society of Civil Engineers (ASCE) is a tax-exempt

professional body founded in 1852 to represent members of the cavil

engineering profession worldwide

207 The Association of Energy Engineers, founded in 1977, is a nonprofit

professional society of over 16, members in 9 countries AEE offers a

full array of informational outreach programs including seminars,

conferences, journals, books, and certification programs



professions and enforces the statutes and rules in order to protect the C/2 health, safety and welfare of the public

53 Where thousands of professional land surveyors, students of surveying 6 '6" 0 and educators are united through collaborative knowledge and purpose

zd c° • c)

Lit

Total

Requested






leaders


professional association of licensed engineers, engineering graduates,

and student members

173 The National Council of Examiners for Engineering and Surveying is a

national non-profit organization composed of engineering and land

surveying licensing boards representing all U.S states and teiritories


establish an organization dedicated to the non-technical concerns of licensed professional engineers. The National Society of Professional

Engineers stands today as the only national organization committed to addressing the professional concerns of licensed PEs across all

disciplines






project management


engineers, enforce the Texm Engineering Practice Act, and to regulate





practice of professional engineenng

15 The North Dakota State Board of Registration for Professional

Engineers and Land Surveyors was established by the state legislature to

regulate the professions of engineering and land surveying The

legislature enacted a series of laws that spell out the composition of the 0 board, the board's powers, responsibilities and standards for issuing

licenses to engineers and land surveyors 1Zi 6 0 n c,1) Z (Pti

oo 0

tji

ts.) 5 0.1 o

Ctfl-Ð

InN

tIOS



Line

N..

FERC

Accr Description Total Amount

Allocation

to SPS

Updated Test

Year Amount

to SPS

Allocation

to Texas

1 426 4 Amanllo Club 554 100 00% 554 0%

61 580 Minnesota Society of Professional Engineers 317 11 36% 36 69 15%

62 580 National Council of Examiners for Engineering and Surveying (NCEES) 250 100 00% 250 69 15%


64 580 Project Management Institute 159 11.36% 18 69 15%


66 580 WWW NDPELSBOARD ORG 22 100 00% 22 69 15%

IN)

Brier PlIrpooe Or organization All Rotary Clubs world-wide strive to fulfill Rotaiy International's Mission This Mission is to provide service to others, to promote high ethical standards, and to advance world understanding, goodwill, and peace through its fellowship of business, professional, and community leaders Founded in 194, the American Wood Protection Association (AWPA) is a non-profit organization which is responsible for promulgating voluntary wood preservation standards AWPA Standards are developed by its technical committees in an open, consensus-based process that involves individuals from all facets of wood preservation

The National Notary Association is committed to serving and educating notaries throughout the U.S

In 1934, a group of professional engineers met in New York City to establish an organization dedicated to the non-technical concerns of licensed professional engineers. The National Society of Professional Engineers stands today as the only national organization committed to addressing the professional concerns of licensed PEs across all disciplines

New Mexico Board of Professional Engineers and Surveyors protect the public's safety and property by promoting standards for competence and integrity through licensing and regulating the Board's professions

The Board's role in the protection of the public is to license qualified engineers, enforce the Texas Engineering Practice Act, and to regulate the practice of professional engineering in Texas Currently, more than 49, licensed engineers offer engineering services in 27 engineering disciplines The Board handles over 75 enforcement cases per year, and provides a system of rules and regulations for the ethical and acceptable practice of professional engineering

The Texas Board of Professional Land Surveying will license only competent surveyors and will regulate the practice of surveying

Seeking to educate and inform the public of the integral role of mrveyors in our society

The Construction Specifications Institute (CSI) is an organization that keeps and changes the standardization of construction language as it pertains to building specifications

CI)



Line No.


Allocation to SPS


to SPS Allocation to TelLAS

Total Requested

Tesas A11101Int

1 426 4 Amarillo Club 554 100 00% 554 0% -

67 583 AWPA 263 100 00% 263 69 15% 182

68 588 National Notary Association Services 18 100.00% 18 69.15% 12

69 588 National Society of Professional Engineers 1,014 100 00% 1,014 69 15% 701

70 588 New Mexico State Board of Licensure for PE and PS 360 100 00% 360 69 15% 249

71 588 Texas Board of Professional Engineers 200 100 00% 200 69 15% 138

72 588 Texas Board of Professional Land Surveying 179 100 00% 179 69 15% 124

73 588 Texas Society of Professional Surveyors (TSPS) 411 100 00% 411 69 15% 284

74 589 Construction Specifications Institute 425 1 61% 7 69 15% 5



Line No.


I 426 4 Amarillo Club 554

75 589 NCARB 225

76 589 Project Management Institute 159

77 592 New Mexico State Board of Licensure for PE and PS 90

78 592 Texas Board of Professional Engineers 10

79 593 State of MI Licensing 9

80 901 American Inshtute of CPAs 425

81 903 National Notary Association Services 163

Co4

Updated Test Total Allocation Year Amount Allocation Requested

to SPS to SPS to Texas Texas Amount Brief Purpose of Organization 100 00% $ 554 0% $ - All Rotary Clubs world-wide stnve to fulfill Rotary International's


1 62% 4 69.15% 3 The National Council of Architectural Registration Boards (NCARB) is a nonprofit organization made up of the architectural licensing boards of 54 states and terntories While each jurisdiction as responsible for regulating the practice of architecture within its borders, NCARB develops and administers national programs for licensure candidates and architects to ensure they have the mobility to go wherever their career takes them

100 00% 90 69 15% 62

100 00% 10 69 15% 7

100 00% 9 69 15% 6

7 08% 30 69 15% 21

7.09% 12 69 15% 8

1 38% 2 69 15% 2 The Project Management Institute is a US nonprofit professional organization for project management The PMI provides services including the development of standards, research, education, publication, networking-opportunities in local chapters, hosting conferences and training seminars, and providing accreditation in project management.

The MI Bureau of Professional Licensing is responsible for licensing and regulating over 700,000 individuals who are regulated by either the Michigan Occupational Code or the Public Health Code

rt)

The AICPA represents the CPA profession nationally regarding rule- '8 making and standard-setting, and serves as an advocate before legislative tn bodies, public interest groups and other professional organizations 0 0

0 n CD r, 1.1 t, cm SS

The National Notary Association is committed to serving and educating notaries throughout the U.S.

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New Mexico Board of Professional Engineers and Surveyors protect the public's safety and property by promoting standards for competence and integrity through licensing and regulating the Board's professions.

The Board's role in the protection of the public is to license qualified engineers, enforce the Texas Engineering Practice Act, and to regulate the practice of professional engineering in Texas Currently, more than 49, licensed engineers offer engineenng services in 27 engineering disciplines The Board handles over 75 enforcement cases per year, and provides a system of rules and regulations for the ethical and acceptable practice of professional engineering

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Line

No.

FERC


Allocation

SPS


to SPS

Allocation

to Texas

1 426 4 Amatillo Club 554 100 00% $ 554 0%




85 921 5t1i Circuit Court of Appeals 50 12 84% 6 69 15%

86 921 ABIH ORG 500 13.96% 70 69 15%

87 921 ACGHI 195 14 55% 28 69 15%

88 921 ACGII4 195 12 78% 25 69 15%

89 921 American Bar Association 2,165 12 78% 277 69 15%

Total

Requested


$ - All Rotary Clubs world-wide stnve to fulfill Rotary InternationaPs




leaders





organization for project manageinent The PMI provides services

including the development of standards, research, education, publication, networking-opportunities in local chapters, hosting


project management.

55 The Board's role in the protection of the public is to license qualified engineers, enforce the Texas Engineenng Practice Act, and to regulate the practice of professional engineering in Texas Currently, more than

49, licensed engineers offer engineenng services in 27 engineering




4 United States Court of Appeals

48 Since 196, the American Board of Industrial Hygieneg (ABII-10) has

been the world's largest, organization for certifying professionals in the practice of industrial hygiene The ABM administers the Certified

Industrial Hygienist01) (CRIS) credential, which is a means to objectively

assess and measure the professional knowledge and understanding of

practitioners engaged in industrial hygiene

20 American Conference of Governmental Industrial Hygienists (safe

handling of rubber chemicals)

C4 17 American Conference of Governmental Industrial Hygienists (safe '0

handling of rubber chemicals) 0

191 The ABA's most important stated activities are the setting of academic t.:J En C4 0 0 0

standards for law schools, and the formulation of model ethical codes 0 n related to the legal profession CD

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Total Requested


- All Rotary Clubs world-wide strive to fulfill Rotary International's


ethical standards, and to advance world understanding, goodwill, and peace through its fellowship of business, professional, and community

leaders.

382 The AICPA represents the CPA profession nationally regarding rule-

making and standard-setting, and serves as an advocate before legislative

bodies, public interest groups and other professional organizations

28 The Austin Bar Association enhances the legal profession, the administration of justice, and the Austin oammunity through education,

networking and public service

147 The Board of Accountancy provides assurance to the public that the

CPA profession operates at the highest level of professional competence through •Venfication of education and experience credentials,

monitoring the requirements for continuing education & Investigation of

consumer complaints


Landscape Architecture, Geoscience and Interior Design regulates the professions and enforces the statutes and rules in order to protect the

health, safety and welfare of the public

267 The Board of Certified Safety Professionals is recognized as the leader

in high quality credentialing for safety, health, and environmental

practitioners in order to enhance the safety of people, property, and the environment BCSP

14 The purpose of the Board of Continuing Legal Education is to oversee

and review the ndes governing the Continuing Legal Education system,

which makes mandatory a minimum amount of continuing education for

practicing attorneys and judges in order to foster and promote

competence and professionalism in the practice of law and the

administration of justice

41 The California Society of CPAs supports the CPA profession with

advocacy, community, top-quality CPE and free ethics

69 The CFA Institutes mission is to lead the investment profession globally 0 EA

by promoting the highest standards of ethics, education, and professional 6 C, o

excellence for the ultimate benefit of society

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Line

No.

FERC


Allocation

to SPS


to SPS

Allocation

to Texas

1 426 4 Amarillo Club 554 100 00% 554 0%

90 921 Amencan Institute of CPAs 3,855 14 34% 553 69 15%

91 921 Austin Bar Association 320 12 84% 41 69 15%

92 921 Board of Accountancy 1,607 13 27% 213 69 15%


94 921 Board of Certified Safety Professionals 2,735 14 11% 386 69.15%

95 921 Board of Continuing Legal Education 153 12 78% 20 69.15%

96 921 California Society of Certified Public Accountancy 410 14 30% 59 69 15%

97 921 CFA Institute 780 12 81% 100 69 15%



Line No.


Allocation to SPS



1 426 4 Amarillo Club 554 100 00% $ 554 0%

98 921 Chicago Bar Association 76 12 84% 10 69 15%

99 921 Colorado Bar Association 3,495 12 80% 447 69 15%

100 921 DC Bar 295 12 78% 38 69 15%

101 921 Minnesota Board of Accountancy 700 13.41% 94 69 15%

102 921 Minnesota Department of Ilealth 100 14.36% 14 69 15%

103 921 Minnesota State Bar Association 8,667 12 79% 1,108 69 15%

104 921 New Mexico State Bar 1,141 12 78% 146 69 15%

105 921 North Dakota Slate I3oard of Accountancy 85 12 78% I I 69 15%

Total Requested






leaders

7 The purposes and objectives of the CBA are to establish and maintain

the honor and dignity of the profession of the law and to promote the general welfare of the members thereof, particularly by sponsoring and

supporting continuing education programs covering new developments

in all fields of law

309 The Colorado Bar Association is to improve the quality of its members'

legal practice, to support and improve the justice system, and to support the community through voluntary and educational endeavors

26 The DC Bar is the mandatory bar association of the District of

Columbia

65 The Board of Accountancy provides assurance to the public that the

CPA profession operates at the highest level of professional competence through •Venfication of education and experience credentials,

rnonitoring the requirements for continuing education & Investigation of

consumer complai nts

10 The MDH mission is to protect, maintain and improve the health of all

Minnesotans

766 The Minnesota State Bar Association is a voluntaiy bar association for

the state of Minnesota, including as members lawyers, judges, and other


101 The State Bar of New Mexico is a professional membership organization

of attorneys licensed to practice in law in New Mexico The mission of

the State Bin is to be a united and inclusive organization serving the

legal profession and the public

8 The Board of Accountancy reviews the qualifications of CPA

candidates, annually registers accountants, monitors continuing C/3

education and addresses consumer concems q=1 0 0 Ci w cn

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The State Bar of Michigan is the goveming body for lawyers in the State

of Michigan.

The State Bar of Texas is responsible for the Texas Supreme Court in

overseeing all attorneys licensed to practice law in Texas

The State Bar of Wisconsin is the mandatory bar association of the State

of Wisconsin.

Total Allocation Requested

to Texas Texas Amount Brief Purpose of Organization

0% S - All Rotary Clubs world-wide strive to fulfill Rotary International's

Mission. This Mission is to provide service to others, to promote high



leaders

69.15%

I I The Office of the Secretary of State is an elected state office that

oversees the entire election process, regulates state government ethics,

including regulating lobbyist activity, reporting of campaign finances,

and the filing of financial disclosures by candidates and state officials,

and maintains records vital to commerce and industiy in New Mexico

The State Board of Law Examiners administers the bar examination,

investigates the legal competence and character and fitness of persons

who seek a license to practice law in the state courts of the State of Maryland and recommends to the Court of Appeals those candidates

qualified for admission to the Maryland Bar

The Office of Attorney Regulation Counsel helps the Colorado Supreme Court regulate the practice of law in Colorado though various programs

The office oversees attorney admissions, attorney registration, mandatory continuing legal and judicial education, attorney diversion


inventory counsel

69 15% 25

69 15% 25

69 15% 180

69 15% 263

69 15% 65

69 15% 594

69 15% 337 The Project Management Institute is a US nonprofit professional



publication, networking-opportunities in local chapters, hosting conferences and training seminars, and providing accreditation in

project management

C/3



Line

No.

FERC


Allocation

to SPS

Updated Test

Year Amount

to SPS

1 426 4 Amarillo Club 554 100 00% 554

106 921 Office of the Secretary of State 120 12 78% 15

107 921 Project Management Institute 1,823 26 77% 488

108 921 Secretaiy of State 250 14 53% 36

109 921 State Bar of Michigan 285 12 78% 36

110 921 State Bar of Texas 1,665 15 65% 261

111 921 State Bar of Wisconsin 2971 12 82% 381

112 921 State Board of Law Examiners 730 12 78% 93

113 921 State of Colorado Supreme Court 6,679 12.86% 859

Total Requested


$ - All Rotary Clubs world-wide stnve to fulfill Rotary International's




leaders



The office oversees attorney admissions, attorney registration,

inandatory continuing legal and judicial education, attorney diversion


inventory counsel

11 The Texas Board of Legal Specialization (TBLS) was established in

1974 by the State Bar of Texas to "proinote the availability, accessibility

and quality of the services of attomeys to the public in particular areas of

the law and advance the standards of the legal profession " It operates

under the continuing jurisdiction of the Supreme Court of Texas








46 The Texas State Board of Public Accountancy ensures that persons

issued certificates as certified as public accountants possess the

necessary education, skills, and capabilities and that they perform

competently in the profession of public accountancy

18 The Northern District of Texas is made up of 100 of the 254 counties in

Texas Nine of the cities in the Northern District of Texas are in the list

of the top twenty most populous cities in Texas-Dallas, Fort Worth,

Arlington, Lubbock, Garland, Irving, Amarillo, Grand Prairie, and

Mesquite Thirty-four district judges have been appointed to the 'rg

Northern District of Texas bench since the district was created in 1879 ss The court currently has twelve active district judgeships, five senior 0 0

0 '71 judges, eight full-time magistrate judges, and one part-time magistrate 97' ply

p, judge

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Line FERC

No. ACCT Description Total Amount

Allocation

to SPS


to SPS

Allocation

to Texas

1 426 4 Amarillo Club 554 100 00% $ 554 0%

114 921 Supreme Court Lawyer Registration 5,092 12 80% 652 69 15%

115 921 Texas Board of Legal Specialization 125 12 85% 16 69 15%


117 921 Texas State Board of Public Accountancy 66 100 00% 66 69 15%

118 921 U S Noithern District Court of Appeals 206 12 84% 26 69 15%



Line No.



to SPS to SPS to Texas I 426.4 Amarillo Club 554 100.00% 554 0%

119 921 United States District Court 221 12 79% 28 69 15%


121 931 Construction Specifications Institute 425 6 90% 29 69 15%

122 931 NCARB 225 6 86% 15 69 15%

123 931 Project Management Institute 159 6 81% 1 I 69 15%

124 Total Professional Dues 200 130 $ 37,757

G-U4.3

Total Requested

Texns Amount Brief Purpose of Orgnnization - All Rotary Clubs world-wide strive to fulfill Rotaiy International's


20 The United States district courts are the general Mal courts of the United States federal court system

6 The Minnesota Board of Architecture, Engineering, Land Surveying, Landscape Architecture, Geoscience and Interior Design regulates the professions and enforces the statutes and rules in order to protect the health, safety and welfare of the public

20 The Construction Specifications Institute (CSI) is an organization that keeps and changes the standardization of construction language as it pertains to building specifications

11 The National Council of Architectural Registration Boards (NCARB) is a nonprofit organization made up of the architectural licensing boards of 54 states and territories While each jurisdiction is responsible for regulating the practice of architecture within its borders, NCARB develops and administers national programs for licensure candidates and architects to ensure they have the mobility to go wherever their career takes them

7 The Project Management Institute is a US nonprofit professional organization for project management The PMI provides services including the development of standards, research, education, publication, networking-opportunities in local chapters, hosting conferences and training seminars, and providing accreditation in

S 23 438

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Amount Allocated to

Texas Brief Purpose of Organizatioo

$ 700 Membership in Amarillo Business and Professoonal Club - The Amanllo Club WU established in 1947 Since that tune the Club has been •

place of monotone evenings. life event celebrations, business meetings, special receptioni and much more

210 Ktsvunnns clubs, located in 8 nations, help thew communiticn in countless wows

Each conimuility's needs are different—so each Kiwams club os different By working together, members achieve what one person cannot accomplosh alone When you give a child the chance to tenni, experience, dream, grow, succeed and thrive, great things happen

1,000 Membership ill Aaisrnllo Execulove Club 480 The Rotaiy Club of Denver, formed no 1911, contains a diverse gmup of

professional lawless from the conommity that our Club serves We are the oldest service club in the world We are business and professional le.den who Woe an active role m our commundies while greatly ennclung our personal and

professoonol lives

658 The Rotary lideonstional is to provode service to others, promote integrity, and advance world understanding. goodwill, and peace through Its fellowship of business, professional, and community leaders

480 Lions Clubs International is o secular, non-politocal service organozation founded by Melvm Jones on 1917

4,399 Hillcrest Golf mid Country Club is a convenient location for many business meetings with parties in and around Lubbock

To be a prenner country club pmvideng diverse recre.lional opporlininies for members and their famolies in a manner Mat is wholesome, enjoyable, family oriented and of consistent high quality.

540 KIW21113 clubs, located in 8 nations, help their communion. in countless ways Each com lllll nity's needs are different—so each Kovno club Is different By

working together, members aclueve what one person cannot nccomplish alone Wben you give a child the chance to leant, experienœ, dream, grow, succeed

and thrive, great (lungs happen

The New Mexico Aniigos is a pnvate, non-profil, non-parlosan corporation chartered under the laws of the Stale of New Mexico and officially designated Goodwill Ambassadors for New Mexoco, the Land of Enchantment

3,239 Plainview Country Club os a convenient location for many business inecOngs with pant. throughout SPS's service territory but outside Annollo.

- The Roswell Country Club Wag organized in the summer of 195 by members of

the Roswell community who wanled to create recreatoonal facilities for its members and families

1,166 Our niullidisciplinary perspective helps us see challenges in unique ways We apply leadership and experlue to social Inaen We act resposibly, our passion and perseverance create lasting change

- All Rotary Clubs world-wide strive to fulfill Rotary lodemanonal's Mission This

Mission is to provide service to others, to promote high ethical standards, mid to advance world understandong, goodwill, and peace through its fellowshm of business, pmfessional, and community le•ders

400 Rotary bongs together • glob.] network of volunteer twirlers dedicated to tackling the world's most pressing humanitarian challenges

292 Lions Clubs lidananonal is • secular, non-polaical service organintion founded by Melvin Jones in 1917

130 Rotary bongs together a global network of solunteer leoolers &Mailed to tackling the world's most pressing humanitarian challenges

$ 13,745

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Summary of Social, Recreational, Frsternal, or Religious Expenses

Line No.

FERC ACCT Orgonization

Total

Amount

Allocation

to SPS

Test Year Amount to

SPS Allocation to Texas

1 425 5 Antal-1110 Business and Professional Club 700 100% 700 100%

2 426 5 Amarillo Club 12,214 100% 12,214 0%

3 426 5 Amenllo Downtown Kiwanis Club 210 100% 210 100%

4 426 5 Antenna Executive Club 1,000 100% 1,000 100%

5 426 5 Denver City Rotary Club 480 IN% 480 100%

6 426 5 Dumas Rotary Club 658 100% 658 100%

7 426 5 Hereford Lions Club 480 100% 480 100%

8 426 5 Hincrest Golf and Country Club 4,399 100% 4,399 100%

9 426 5 Hobbs Country Club 3,632 100% 3,632 0%

10 426 5 KINVOIlls CIA of Plainview 540 100% 540 100%

4 426 5 New Mexico Amigos 413 100% 413 0%

5 426 5 Plainview Country Club 3,289 100% 3,289 100%

25 426 5 Roswell Country Club 4.350 WO% 4,350 0%

26 426 5 Rolmy Club of Amardlo 1,166 100% 1,166 1 0 0./.

27 426 5 Rotary Club of Clovis 530 ILO 0% 530 0%

28 426 5 Rotary Club of Lodlefield 400 100% 400 100%

29 426 5 Staten Loons Club 292 100% 292 100%

30 426 5 The Austin Club 3,078 100% 3,078 0%

31 506 Rotary Club of Amarillo 130 100% 130 100%

32 Total Social, Recreational, Fraternal or Religious Expenses* S 37,961 100% S 37,961 36%

G-U4.3

Schedule G-U6 Page 1 of 1

Sponsor: Dietenberger Southwestern Public Service Company Docket No. 47527

Summary of Updated Test Year Affiliate Transactions July 1, 2016 through June 30, 2017

Line No. Description Schedule No. Amount

1 Updated Test Year Expense by Affiliate G-6.1 $ 123,019,444 2 Adjustments to Updated Test Year Expense by Affiliate G-6.2 (15,835,702)

3 Total Requested Expense from Affiliates $ 107,183,742

0231

Schedule G-U6.1 Page 1 of 10


Summary of Updated Test Year Expense by Affiliate July 1, 2016 through June 30, 2017

Line No. FERC Account Affiliate Class Amount 1 408.1 Northern States Power - MN Property Services 237 2 506 Northern States Power - MN ES VP Operations 178 3 507 Northem States Power - MN ES Engineering & Construction 1,521 4 507 Northern States Power - MN Property Services 14,201 5 507 Northern States Power - MN VP Distribution Operations 1 6 511 Northern States Power - MN ES Technical Services 310 7 511 Northem States Power - MN ES VP Operations 130 8 511 Northern States Power - MN Transmission & Substations 214 9 512 Northern States Power - MN ES Engineering & Construction 3,696

10 512 Northern States Power - MN ES Technical Services 8,658 11 512 Northern States Power - MN ES VP Operations 598 12 512 Northern States Power - MN Transmission & Substations 409 13 513 Northem States Power - MN Business Systems 11,522 14 513 Northern States Power - MN ES Engineenng & Construction 538 15 514 Northern States Power -IVIN ES VP Operations 643 16 550 Northem States Power - MN ES Engineering & Construction 333 17 550 Northem States Power - MN Property Services 2,538 18 550 Northern States Power - MN VP Distnbution Operations 0 19 553 Northern States Power - MN ES Technical Services 199 20 566 Northern States Power - MN Transmission & Substations 2,000 21 567 Northern States Power - IvIN ES Engineering & Construction 718 22 567 Northern States Power - MN Property Services 6,970 23 570 Northem States Power - MN Transmission & Substations 141 24 570 Northern States Power - MN VP Distnbution Operations 2,774 25 571 Northern States Power - MN Property Services 3 26 588 Northern States Power - MN Transmission & Substations 177 27 589 Northern States Power - MN ES Engmeenng & Construction 517 28 589 Northern States Power - MN Property Services 4,656 29 592 Northern States Power - MN VP Distnbution Operations 89 30 920 Northern States Power - MN Business Systems 489,563 31 920 Northern States Power - IvlN Nuclear Financial Management & Controls 289 32 921 Northern States Power - MN Business Systems 1,626 33 925 Northern States Power - MN Property Services 7 34 926 Northern States Power - MN Property Services 543 35 931 Northern States Power - MN ES Engineering & Construction 6,566 36 931 Northem States Power - MN Property Services 54,760 37 931 Northern States Power - MN VP Distribution Operations 16 38 408 1 Northern States Power - WI Property Services 23 39 507 Northem States Power - WI Property Services 593 40 550 Northern States Power - WI Property Services 589 41 566 Northern States Power - WI Transmission & Substations 2,500 42 567 Northern States Power - WI Property Services 4,651 43 570 Northern States Power - WI VP Distribution Operations 89 44 580 Northern States Power - WI VP Distribution Operations 220,546 45 589 Northern States Power - WI Property Services 290 46 592 Northern States Power - WI VP Distribution Operations 412 47 925 Northern States Power - WI Property Services 2 48 926 Northern States Power - WI Property Services 78 49 931 Northern States Power - WI Property Services 10,828 50 408 1 Public Service Company of Co Property Services 2 51 506 Public Service Company of Co ES VP Operations 29,801 52 507 Public Service Company of Co Property Services 824 53 510 Public Service Company of Co ES Technical Services 3,811 54 511 Public Service Company of Co ES Technical Services 40,665 55 511 Public Service Company of Co ES VP Operations 513 56 512 Public Service Company of Co ES VP Operations 2,517 57 513 Public Service Company of Co ES Technical Services 678 58 513 Public Service Company of Co ES VP Operations 7,150 59 514 Public Service Company of Co ES Technical Services 415

0232




Line No. FERC Account Affiliate Class Amount 60 514 Public Service Company of Co Transmission & Substations 178 61 560 Public Service Company of Co Transmission & Substations 6,932 62 560 Public Service Company of Co VP Distribution Operations 3,988 63 560 Public Service Company of Co Workforce Relations & Safety 862 64 561.2 Public Service Company of Co Transmission & Substations 1,000 65 567 Public Service Company of Co Property Services 351 66 570 Public Service Company of Co ES VP Operations 572 67 570 Public Service Company of Co Gas Operations 81 68 570 Public Service Company of Co Transmission & Substations 471 69 570 Public Service Company of Co VP Distnbution Operations 1,014 70 571 Public Service Company of Co VP Distribution Operations 66 71 580 Public Service Company of Co Distnbution Business Operations 23,900 72 580 Public Service Company of Co Distribution Electnc Engineering 125 73 580 Public Service Company of Co VP Distribution Operations 389 74 580 Public Service Company of Co Workforce Relations & Safety 862 75 587 Public Service Company of Co VP Distnbution Operations 50 76 588 Public Service Company of Co Gas Operations 121 77 588 Public Service Company of Co Transmission & Substations 1,844 78 588 Public Service Company of Co VP Distribution Operations 11,335 79 589 Public Service Company of Co Property Services 551 80 592 Public Service Company of Co Transmission & Substations 2,752 81 593 Public Service Company of Co VP Distnbution Operations 267 82 903 Public Service Company of Co VP Distnbution Operations 385 83 920 Public Service Company of Co Gas Operations 9,023 84 920 Public Service Company of Co VP Distnbution Operations 690 85 925 Public Service Company of Co Property Services 1 86 926 Public Service Company of Co Property Services 7 87 408.1 Xcel Energy Services Inc. Aviation & Travel Services 8,067 88 408.1 Xcel Energy Services Inc. Business Systems 187,554 89 408.1 Xcel Energy Services Inc. Chief Administrative Office 10,301 90 408.1 Xcel Energy Services Inc. Chief Executive Officer 14,487 91 408.1 Xcel Energy Services Inc. Chief Financial Officer 7,812 92 408.1 Xcel Energy Services Inc. Chief Security Officer 58,613 93 408.1 Xcel Energy Services Inc. Controller 222,123 94 408.1 Xcel Energy Services Inc. Corporate Development 15,481 95 408.1 Xcel Energy Services Inc. Corporate Giving 1,602 96 408 1 Xcel Energy Services Inc. Corporate Secretary & Executive Services 61,160 97 408.1 Xcel Energy Services Inc. Customer Care 182,148 98 408.1 Xcel Energy Services Inc. Distribution Business Operations 40,463 99 408 1 Xcel Energy Services Inc. Distribution Electric Engineering 16,688 100 408.1 Xcel Energy Services Inc. Distribution Planning & Perfonnance 6,260 101 408.1 Xcel Energy Services Inc. ES Engineering & Construction 59,711 102 408 1 Xcel Energy Services Inc. ES Environmental 40,762 103 408 1 Xcel Energy Services Inc. ES Technical Services 457,170 104 408.1 Xcel Energy Services Inc. ES VP Energy Supply 5,617 105 408.1 Xcel Energy Services Inc. ES VP Operations 10,699 106 408 1 Xcel Energy Services Inc ETO 30,322 107 408.1 Xcel Energy Services Inc. Financial Planning 271,838 108 408.1 Xcel Energy Services Inc. Gas Operations 4,443 109 408.1 Xcel Energy Services Inc. GC Claims 7,763 110 408.1 Xcel Energy Services Inc. GC Legal Services 110,578 111 408.1 Xcel Energy Services Inc. GC Policy & Strategy 50,407 112 408.1 Xcel Energy Services Inc. GC VP General Counsel 6,669 113 408.1 Xcel Energy Services Inc. Human Resources 117,303 114 408.1 Xcel Energy Services Inc. Investor Relations 5,358 115 408.1 Xcel Energy Services Inc. Marketing 27,253 116 408.1 Xcel Energy Services Inc. OS Senior VP - Commercial Operations 271,651 117 408 1 Xcel Energy Services Inc. OS Supply Chain 12,532 118 408.1 Xcel Energy Services Inc. Property Services 36,756 119 408.1 Xcel Energy Services Inc. PSCo President 4,059 120 408.1 Xcel Energy Services Inc Resource Planning 130,603

0233




Line No. FERC Account Affiliate Class Amount 121 408 1 Xcel Energy Services Inc. Risk Management & Audit Services 51,459 122 408.1 Xcel Energy Services Inc. SS Company Benefits 48,289 123 408.1 Xcel Energy Services Inc. Strategic Revenue Initiatives 3,688 124 408.1 Xcel Energy Services Inc. Tax Services 31,718 125 408.1 Xcel Energy Services Inc. Transmission & Substations 481,707 126 408.1 Xcel Energy Services Inc. Treasurer 25,265 127 408.1 Xcel Energy Services Inc. Vegetation Management & Pole Program 11,197 128 408 1 Xcel Energy Services Inc. VP Distribution Operations 10,443 129 408.1 Xcel Energy Services Inc. Workforce Relations & Safety 135,091 130 408 2 Xcel Energy Services Inc Business Systems (6,910) 131 408.2 Xcel Energy Services Inc. Chief Security Officer 0 132 408 2 Xcel Energy Services Inc. Controller (164) 133 408.2 Xcel Energy Services Inc. Corporate Secretary & Executive Services 219 134 408 2 Xcel Energy Services Inc. Financial Planning 13 135 408.2 Xcel Energy Services Inc GC Legal Services 477 136 408 2 Xcel Energy Services Inc GC Policy & Strategy 4,530 137 408.2 Xcel Energy Services Inc. Marketing 705 138 408.2 Xcel Energy Services Inc. OS Senior VP - Commercial Operations 514 139 408.2 Xcel Energy Services Inc. Property Services 152 140 408.2 Xcel Energy Services Inc. Risk Management & Audit Services (64) 141 500 Xcel Energy Services Inc. Business Systems 5,603 142 500 Xcel Energy Services Inc ES Technical Services 440,944 143 500 Xcel Energy Services Inc. ES VP Energy Supply 25,856 144 500 Xcel Energy Services Inc. ES VP Operations 28,844 145 500 Xcel Energy Services Inc Financial Planning 44,866 146 501 Xcel Energy Services Inc. Controller 17,081 147 501 Xcel Energy Services Inc. Corporate Development 183 148 501 Xcel Energy Services Inc ES VP Energy Supply (217) 149 501 Xcel Energy Services Inc OS Senior VP - Commercial Operations 649,558 150 501 Xcel Energy Services Inc. Workforce Relations & Safety 14,111 151 502 Xcel Energy Services Inc. ES Environmental 2,343 152 502 Xcel Energy Services Inc ES Technical Services 5,960 153 502 Xcel Energy Services Inc Workforce Relations & Safety 47,596 154 505 Xcel Energy Services Inc. ES Techmcal Services 6,124 155 506 Xcel Energy Services Inc. Business Systems 1,142,991 156 506 Xcel Energy Services Inc. Chief Security Officer 1 157 506 Xcel Energy Services Inc. ES Engmeenng & Construction 1,224,425 158 506 Xcel Energy Services Inc. ES Environmental 336,878 159 506 Xcel Energy Services Inc. ES Technical Services 4,377,268 160 506 Xcel Energy Services Inc. ES VP Operations 87,394 161 506 Xcel Energy Services Inc. Financial Planning 111,786 162 506 Xcel Energy Services Inc. Transmission & Substations 4,795 163 506 Xcel Energy Services Inc. Workforce Relations & Safety 273,495 164 507 Xcel Energy Services Inc. Aviation & Travel Services 191 165 507 Xcel Energy Services Inc. Business Systems 3,691 166 507 Xcel Energy Services Inc. Chief Security Officer 18,875 167 507 Xcel Energy Services Inc Financial Planning (8,892) 168 507 Xcel Energy Services Inc Human Resources 29,811 169 507 Xcel Energy Services Inc. Property Services 3,795,770 170 510 Xcel Energy Services Inc. Business Systems 7,906 171 510 Xcel Energy Services Inc. ES Engineering & Construction 77,483 172 510 Xcel Energy Services Inc. ES Technical Services 386,405 173 511 Xcel Energy Services Inc ES Engineenng & Construction 13,775 174 512 Xcel Energy Services Inc ES Engmeering & Construction 61,682 175 512 Xcel Energy Services Inc. ES Environmental 382 176 512 Xcel Energy Services Inc. ES Technical Services 339,416 177 512 Xcel Energy Services Inc. Transmission & Substations 18,856 178 513 Xcel Energy Services Inc. ES Engineenng & Construction 4,588 179 513 Xcel Energy Services Inc. ES Technical Services 752,834 180 513 Xcel Energy Services Inc. Transmission & Substations 17,510 181 514 Xcel Energy Services Inc. Business Systems 507

0234




Line No. FERC Account Affiliate Class Amount 182 514 Xcel Energy Services Inc. ES Engineering & Constuction 8,028 183 514 Xcel Energy Services Inc. ES Environmental 943 184 514 Xcel Energy Services Inc. ES Technical Services 3,991,205 185 539 Xcel Energy Services Inc. ES Engineering & Construction 4,145 186 546 Xcel Energy Services Inc. ES Technical Services 21,040 187 546 Xcel Energy Services Inc. ES VP Energy Supply 1,533 188 546 Xcel Energy Services Inc. ES VP Operations 1,909 189 546 Xcel Energy Services Inc. Financial Planning 2,651 190 548 Xcel Energy Services Inc. ES Technical Services 885 191 549 Xcel Energy Services Inc Business Systems 55 192 549 Xcel Energy Services Inc. ES Environmental 4,723 193 549 Xcel Energy Services Inc ES Technical Services 6,961 194 549 Xcel Energy Services Inc. ES VP Operations 2,760 195 549 Xcel Energy Services Inc. Financial Planning 923 196 549 Xcel Energy Services Inc OS Senior VP - Commercial Operations 65,426 197 549 Xcel Energy Services Inc. Resource Planning 46,053 198 550 Xcel Energy Services Inc. Aviation & Travel Services 20 199 550 Xcel Energy Services Inc. Business Systems 289 200 550 Xcel Energy Services Inc. Chief Security Officer 625 201 550 Xcel Energy Services Inc. Financial Planning (10,639) 202 550 Xcel Energy Services Inc. Human Resources 892 203 550 Xcel Energy Services Inc. Property Services 270,817 204 551 Xcel Energy Services Inc. ES Engineering & Construction 58 205 552 Xcel Energy Services Inc. ES Engineering & Construction 0 206 552 Xcel Energy Services Inc. ES Technical Services 31,325 207 553 Xcel Energy Services Inc. ES Technical Services 80,590 208 556 Xcel Energy Services Inc. Business Systems 168,296 209 556 Xcel Energy Services Inc OS Senior VP - Commercial Operations 1,039,853 210 557 Xcel Energy Services Inc. Controller 24,424 211 557 Xcel Energy Services Inc. Financial Planning 185 212 557 Xcel Energy Services Inc. GC Policy & Strategy 220 213 557 Xcel Energy Services Inc. OS Senior VP - Commercial Operations 1,506,477 214 557 Xcel Energy Services Inc. Resource Planning 564,006 215 557 Xcel Energy Services Inc. Risk Management & Audit Services 93,751 216 560 Xcel Energy Services Inc. Business Systems 45,255 217 560 Xcel Energy Services Inc. Chief Security Officer 263 218 560 Xcel Energy Services Inc. Corporate Secretary & Executive Services 818 219 560 Xcel Energy Services Inc. Distribution Electric Engineering 31,730 220 560 Xcel Energy Services Inc. Distribution Planning & Performance 10,419 221 560 Xcel Energy Services Inc. ES Engineering & Construction 1,038 222 560 Xcel Energy Services Inc. ES Environmental 25,002 223 560 Xcel Energy Services Inc. ES Technical Services 10,008 224 560 Xcel Energy Services Inc. ETO I 10 225 560 Xcel Energy Services Inc. Financial Planning 430,333 226 560 Xcel Energy Services Inc Gas Operations 2,512 227 560 Xcel Energy Services Inc GC Policy & Strategy 276 228 560 Xcel Energy Services Inc. OS Supply Chain 34,980 229 560 Xcel Energy Services Inc. Tax Services 70 230 560 Xcel Energy Services Inc. Transmission & Substations 9,183,641 231 560 Xcel Energy Services Inc Vegetation Management & Pole Program 1,323 232 560 Xcel Energy Services Inc Workforce Relations & Safety 361,816 233 561.2 Xcel Energy Services Inc. Business Systems 1,345,045 234 561.2 Xcel Energy Services Inc. ES Technical Services 3,690 235 561.2 Xcel Energy Services Inc Transmission & Substations 151,070 236 561.5 Xcel Energy Services Inc Business Systems 108 237 561.6 Xcel Energy Services Inc. Transmission & Substations 71,387 238 561.7 Xcel Energy Services Inc. Transmission & Substations 13,830 239 562 Xcel Energy Services Inc. Business Systems 48,723 240 562 Xcel Energy Services Inc. Transmission & Substations 25,615 241 563 Xcel Energy Services Inc. Transmission & Substations 18,534 242 566 Xcel Energy Services Inc. Business Systems 17,953

0235



Sponsor: Dietenberger Docket No. 47527


Line No. FERC Account Affiliate Class Amount 243 566 Xcel Energy Services Inc. Controller 2,304 244 566 Xcel Energy Services Inc Financial Planning 92,671 245 566 Xcel Energy Services Inc. OS Senior VP - Commercial Operations 96,922 246 566 Xcel Energy Services Inc. OS Supply Chain 29,399 247 566 Xcel Energy Services Inc. Transmission & Substations 735,156 248 567 Xcel Energy Services Inc. Aviation & Travel Services 108 249 567 Xcel Energy Services Inc Business Systems 1,269 250 567 Xcel Energy Services Inc. Chief Security Officer 5,848 251 567 Xcel Energy Services Inc. Financial Planning (15,996) 252 567 Xcel Energy Services Inc Human Resources 9,959 253 567 Xcel Energy Services Inc. Property Services 1,377,532 254 568 Xcel Energy Services Inc. Transmission & Substations 149,210 255 570 Xcel Energy Services Inc. Business Systems 1,431 256 570 Xcel Energy Services Inc Gas Operations 3,303 257 571 Xcel Energy Services Inc. Aviation & Travel Services 0 258 571 Xcel Energy Services Inc. Business Systems 2,404 259 571 Xcel Energy Services Inc. Chief Security Officer 13 260 571 Xcel Energy Services Inc. Human Resources 57 261 571 Xcel Energy Services Inc. Property Services 2,131 262 571 Xcel Energy Services Inc. Vegetation Management & Pole Program 45,249 263 575.1 Xcel Energy Services Inc OS Senior VP - Commercial Operations 171,732 264 575.2 Xcel Energy Services Inc. OS Senior VP - Commercial Operations 151,535 265 575.5 Xcel Energy Services Inc. OS Senior VP - Commercial Operations 5,906 266 575 6 Xcel Energy Services Inc. OS Senior VP - Commercial Operations 16,189 267 580 Xcel Energy Services Inc. Business Systems 56,993 268 580 Xcel Energy Services Inc. Corporate Secretary & Executive Services 42,961 269 580 Xcel Energy Services Inc. Distnbution Business Operations 95,955 270 580 Xcel Energy Services Inc. Distribution Electric Engineering 249,354 271 580 Xcel Energy Services Inc Distribution Planning & Performance 16,510 272 580 Xcel Energy Services Inc ES Engineering & Construction 7 273 580 Xcel Energy Services Inc. ETO 23,177 274 580 Xcel Energy Services Inc Financial Planning 490 275 580 Xcel Energy Services Inc Gas Operations 60,379 276 580 Xcel Energy Services Inc. Human Resources 420 277 580 Xcel Energy Services Inc. OS Supply Chain 104,287 278 580 Xcel Energy Services Inc. PSCo President 70,742 279 580 Xcel Energy Services Inc. Transmission & Substations 1,093,421 280 580 Xcel Energy Services Inc. Vegetation Management & Pole Prograrn 0 281 580 Xcel Energy Services Inc. Workforce Relations & Safety 544,510 282 581 Xcel Energy Services Inc Business Systems 257,446 283 581 Xcel Eneru Services Inc Distribution Electric Engmeenng 721 284 581 Xcel Energy Services Inc. PSCo President (36,102) 285 582 Xcel Energy Services Inc. Business Systems 131,993 286 583 Xcel Energy Services Inc. Business Systems 6,180 287 583 Xcel Energy Services Inc Vegetation Management & Pole Program 97,970 288 586 Xcel Energy Services Inc. Business Systems 15,972 289 586 Xcel Energy Services Inc Distribution Business Operations 260,653 290 587 Xcel Energy Services Inc Business Systems 5,304 291 588 Xcel Energy Services Inc. Business Systems 600,560 292 588 Xcel Energy Services Inc. Chief Security Officer 0 293 588 Xcel Energy Services Inc. Corporate Secretary & Executive Services 10,951 294 588 Xcel Energy Services Inc Distribution Business Operations 75,747 295 588 Xcel Energy Services Inc Distribution Electric Engineering (1,539) 296 588 Xcel Energy Services Inc Financial Planning 3,260 297 588 Xcel Energy Services Inc Gas Operations 7,634 298 588 Xcel Energy Services Inc. OS Supply Chain 2,217 299 588 Xcel Energy Services Inc. Transmission & Substations 8,530 300 589 Xcel Energy Services Inc. Aviation & Travel Services 69 301 589 Xcel Energy Services Inc. Business Systems 1,194 302 589 Xcel Energy Services Inc. Chief Security Officer 6,186 303 589 Xcel Energy Services Inc. Financial Planning (4,208)

0236




Line No. FERC Account Affiliate Class Amount 304 589 Xcel Energy Services Inc. Human Resources 10,610 305 589 Xcel Energy Services Inc. Property Services 1,253,414 306 590 Xcel Energy Services Inc. ES Environmental 22,065 307 592 Xcel Energy Services Inc. Business Systems 1,560 308 593 Xcel Energy Services Inc. Business Systems 2,832 309 593 Xcel Energy Services Inc. Distribution Electric Engineenng 9,555 310 593 Xcel Energy Services Inc. Vegetation Management & Pole Program 139,210 311 901 Xcel Energy Services Inc. Business Systems 12 312 901 Xcel Energy Services Inc. Customer Care 34,184 313 902 Xcel Energy Services Inc. Busmess Systems 291,320 314 902 Xcel Energy Services Inc. Chief Security Officer 0 315 902 Xcel Energy Services Inc. Customer Care 23,318 316 902 Xcel Energy Services Inc. Marketing 796 317 903 Xcel Energy Services Inc. Business Systems 1,327,268 318 903 Xcel Energy Services Inc. Chief Financial Officer 33,071 319 903 Xcel Energy Services Inc. Chief Secunty Officer 1 320 903 Xcel Energy Services Inc. Corporate Secretary & Executive Services 453 321 903 Xcel Energy Services Inc. Customer Care 2,837,303 322 903 Xcel Energy Services Inc. Fmancial Planning 8 323 903 Xcel Energy Services Inc GC Claims 57 324 903 Xcel Energy Services Inc. GC Legal Services 0 325 903 Xcel Energy Services Inc. Transmission & Substations 713 326 908 Xcel Energy Services Inc. Business Systems 1,209 327 908 Xcel Energy Services Inc. Corporate Secretary & Executive Services 23,947 328 908 Xcel Energy Services Inc. Customer Care 89,878 329 908 Xcel Energy Services Inc. Financial Planning 8,803 330 908 Xcel Energy Services Inc. Marketing 55,471 331 908 Xcel Energy Services Inc OS Senior VP - Commercial Operations 178,026 332 908 Xcel Energy Services Inc. Risk Management & Audit Services 600 333 909 Xcel Energy Services Inc. Controller 174 334 909 Xcel Energy Services Inc. Corporate Secretary & Executive Services 82,610 335 909 Xcel Energy Services Inc. Customer Care 21 336 909 Xcel Energy Services Inc. Human Resources 29 337 909 Xcel Energy Services Inc. Marketing 68,706 338 909 Xcel Energy Services Inc. Workforce Relations & Safety 16,490 339 912 Xcel Energy Services Inc. Business Systems 675 340 920 Xcel Energy Services Inc. Aviation & Travel Services 118,048 341 920 Xcel Energy Services Inc. Business Systems 1,185,127 342 920 Xcel Energy Services Inc. Chief Administrative Office 133,239 343 920 Xcel Energy Services Inc. Chief Executive Officer 188,986 344 920 Xcel Energy Services Inc. Chief Financial Officer 103,406 345 920 Xcel Energy Services Inc. Chief Security Officer 622,828 346 920 Xcel Energy Services Inc. Controller 2,701,713 347 920 Xcel Energy Services Inc Corporate Development 200,958 348 920 Xcel Energy Services Inc. Corporate Giving 23,125 349 920 Xcel Energy Services Inc Corporate Secretary & Executive Services 717,180 350 920 Xcel Energy Services Inc. Customer Care 2,724 351 920 Xcel Energy Services Inc. Distribution Business Operations 195,146 352 920 Xcel Energy Services Inc. Distribution Planning & Performance 74,961 353 920 Xcel Energy Services Inc ES Engineering & Construction 270,428 354 920 Xcel Energy Services Inc. ES Environmental 480,490 355 920 Xcel Energy Services Inc. ES Technical Services 1,222,818 356 920 Xcel Energy Services Inc. ES VP Energy Supply 73,337 357 920 Xcel Energy Services Inc. ES VP Operations 132,989 358 920 Xcel Energy Services Inc. ETO 326,081 359 920 Xcel Energy Services Inc. Financial Planning 2,019,845 360 920 Xcel Energy Services Inc Gas Operations 43,841 361 920 Xcel Energy Services Inc. GC Claims 123,254 362 920 Xcel Energy Services Inc. GC Legal Services 1,260,790 363 920 Xcel Energy Services Inc. GC Policy & Strategy 563,374 364 920 Xcel Energy Services Inc. GC VP General Counsel 38,457

0237




Line No. FERC Account Affiliate Class Amount 365 920 Xcel Energy Services Inc. Human Resources 1,130,507 366 920 Xcel Energy Services Inc. Investor Relations 75,233 367 920 Xcel Energy Services Inc. Marketing 363,063 368 920 Xcel Energy Services Inc. OS Senior VP - Commercial Operations 569,712 369 920 Xcel Energy Services Inc. OS Supply Chain 96,996 370 920 Xcel Energy Services Inc. Property Services 249 371 920 Xcel Energy Services Inc. PSCo President 16,403 372 920 Xcel Energy Services Inc. Resource Planning 10,283 373 920 Xcel Energy Services Inc. Risk Management & Audit Services 430,548 374 920 Xcel Energy Services Inc. SS Company Benefits 4,683,499 375 920 Xcel Energy Services Inc. Strategic Revenue Initiatives 54,260 376 920 Xcel Energy Services Inc. Tax Services 326,518 377 920 Xcel Energy Services Inc. Transmission & Substations 32,387 378 920 Xcel Energy Services Inc. Treasurer 368,720 379 920 Xcel Energy Services Inc. VP Distribution Operations 143,764 380 920 Xcel Energy Services Inc. Workforce Relations & Safety 785,050 381 921 Xcel Energy Services Inc. Aviation & Travel Services 340,032 382 921 Xcel Energy Services Inc. Business Systems 11,711,609 383 921 Xcel Energy Services Inc. Chief Administrative Office 45,236 384 921 Xcel Energy Services Inc. Chief Executive Officer 5,434 385 921 Xcel Energy Services Inc Chief Financial Officer 71,818 386 921 Xcel Energy Services Inc. Chief Security Officer 254,120 387 921 Xcel Energy Services Inc. Controller 53,211 388 921 Xcel Energy Services Inc. Corporate Development 5,036 389 921 Xcel Energy Services Inc. Corporate Giving 3,317 390 921 Xcel Energy Services Inc. Corporate Other 315,182 391 921 Xcel Energy Services Inc Corporate Secretary & Executive Services 139,982 392 921 Xcel Energy Services Inc. Customer Care (282) 393 921 Xcel Energy Services Inc. Distribution Business Operations 30,771 394 921 Xcel Energy Services Inc Distribution Electnc Engineering 988 395 921 Xcel Energy Services Inc. Distribution Planning & Perfonnance 6,121 396 921 Xcel Energy Services Inc. ES Engineering & Construction 17,583 397 921 Xcel Energy Services Inc ES Environmental 2,836 398 921 Xcel Energy Services Inc ES Technical Services 253,191 399 921 Xcel Energy Services Inc. ES VP Energy Supply 2,193 400 921 Xcel Energy Services Inc. ES VP Operations 3,327 401 921 Xcel Energy Services Inc ETO 83,824 402 921 Xcel Energy Services Inc. Financial Planning 57,002 403 921 Xcel Energy Services Inc. Gas Operations 2,126 404 921 Xcel Energy Services Inc GC Claims 10,899 405 921 Xcel Energy Services Inc. GC Legal Services 136,870 406 921 Xcel Energy Services Inc. GC Policy & Strategy 99,722 407 921 Xcel Energy Services Inc. GC VP General Counsel 3,664 408 921 Xcel Energy Services Inc. Human Resources 202,495 409 921 Xcel Energy Services Inc Investor Relations 85,013 410 921 Xcel Energy Services Inc. Marketing 75,207 411 921 Xcel Energy Services Inc. OS Senior VP - Commercial Operations 128,797 412 921 Xcel Energy Services Inc. OS Supply Chain 81,370 413 921 Xcel Energy Services Inc. Property Services 14,799 414 921 Xcel Energy Services Inc. Resource Planning 47,080 415 921 Xcel Energy Services Inc. Risk Management & Audit Services 48,641 416 921 Xcel Energy Services Inc. SS Company Benefits 62,129 417 921 Xcel Energy Services Inc. Strategic Revenue Initiatives 5,762 418 921 Xcel Energy Services Inc. Tax Services 39,432 419 921 Xcel Energy Services Inc. Transmission & Substations 7,097 420 921 Xcel Energy Services Inc. Treasurer 97,876 421 921 Xcel Energy Services Inc. VP Distribution Operations 9,583 422 921 Xcel Energy Services Inc. Workforce Relations & Safety 160,039 423 922 Xcel Energy Services Inc. Business Systems (1,947) 424 922 Xcel Energy Services Inc. SS Company Benefits (76,647) 425 923 Xcel Energy Services Inc Aviation & Travel Services 39,216

0238





Line No. FERC Account Affiliate Class Amount 426 923 Xcel Energy Services Inc. Business Systems 1,771,054 427 923 Xcel Energy Services Inc. Chief Administrative Office 3,211 428 923 Xcel Energy Services Inc. Chief Financial Officer 6,209 429 923 Xcel Energy Services Inc. Chief Security Officer 1,000,296 430 923 Xcel Energy Services Inc. Controller 771,787 431 923 Xcel Energy Services Inc. Corporate Development 17,061 432 923 Xcel Energy Services Inc. Corporate Secretary & Executive Services 131,753 433 923 Xcel Energy Services Inc Distribution Planning & Perfomiance 53 434 923 Xcel Energy Services Inc. ES Engineering & Construction 22,995 435 923 Xcel Energy Services Inc ES Environmental 4,023 436 923 Xcel Energy Services Inc. ES Technical Services 2,135 437 923 Xcel Energy Services Inc. ES VP Energy Supply (28,348) 438 923 Xcel Energy Services Inc. ES VP Operations 63,776 439 923 Xcel Energy Services Inc. ETO 1,977,607 440 923 Xcel Energy Services Inc. Financial Planning 384,631 441 923 Xcel Energy Services Inc. Gas Operations 1,053 442 923 Xcel Energy Services Inc. GC Legal Services 555,349 443 923 Xcel Energy Services Inc. GC Policy & Strategy 1,407 444 923 Xcel Energy Services Inc. Human Resources 98,300 445 923 Xcel Energy Services Inc. Marketing 383,254 446 923 Xcel Energy Services Inc. OS Senior VP - Commercial Operations 468 447 923 Xcel Energy Services Inc. OS Supply Cham 43,429 448 923 Xcel Energy Services Inc. Property Services 36,313 449 923 Xcel Energy Services Inc. Resource Planning 682 450 923 Xcel Energy Services Inc. Risk Management & Audit Services 88,232 451 923 Xcel Energy Services Inc SS Company Benefits 5,131 452 923 Xcel Energy Services Inc. Strategic Revenue Initiatives 10,195 453 923 Xcel Energy Services Inc Tax Services 278,021 454 923 Xcel Energy Services Inc. Treasurer (899) 455 923 Xcel Energy Services Inc. VP Distribution Operations 9,342 456 923 Xcel Energy Services Inc. Workforce Relations & Safety 58,863 457 924 Xcel Energy Services Inc. Aviation & Travel Services 5,897 458 924 Xcel Energy Services Inc. Treasurer 3,415 459 925 Xcel Energy Services Inc. Aviation & Travel Services 131 460 925 Xcel Energy Services Inc. Business Systems 4,309 461 925 Xcel Energy Services Inc. Chief Administrative Office 163 462 925 Xcel Energy Services Inc. Chief Executive Officer 224 463 925 Xcel Energy Services Inc. Chief Financial Officer 19,053 464 925 Xcel Energy Services Inc. Chief Security Officer 920 465 925 Xcel Energy Services Inc Controller 3,876 466 925 Xcel Energy Services Inc Corporate Development 181 467 925 Xcel Energy Services Inc. Corporate Giving 26 468 925 Xcel Energy Services Inc. Corporate Secretary & Executive Services 1,089 469 925 Xcel Energy Services Inc. Customer Care 3,185 470 925 Xcel Energy Services Inc. Distribution Business Operations 725 471 925 Xcel Energy Services Inc. Distribution Electnc Engineering 139 472 925 Xcel Energy Services Inc. Distribution Planning & Perfomiance 111 473 925 Xcel Energy Services Inc. ES Engineering & Construction 1,880 474 925 Xcel Energy Services Inc. ES Environmental 978 475 925 Xcel Energy Services Inc. ES Technical Services 11,364 476 925 Xcel Energy Services Inc. ES VP Energy Supply 84 477 925 Xcel Energy Services Inc. ES VP Operations 196 478 925 Xcel Energy Services Inc. ETO 406 479 925 Xcel Energy Services Inc. Fmancial Planning 4,712 480 925 Xcel Energy Services Inc. Gas Operations 75 481 925 Xcel Energy Services Inc. GC Claims 84 482 925 Xcel Energy Services Inc GC Legal Services 11,207 483 925 Xcel Energy Services Inc. GC Policy & Strategy 859 484 925 Xcel Energy Services Inc GC VP General Counsel 93 485 925 Xcel Energy Services Inc. Human Resources 1,930 486 925 Xcel Energy Services Inc. Investor Relations 70

0239




Line No. FERC Account Affiliate Class Amount 487 925 Xcel Energy Services Inc. Marketing 406 488 925 Xcel Energy Services Inc. OS Senior VP - Commercial Operations 4,496 489 925 Xcel Energy Services Inc. OS Supply Chain 371 490 925 Xcel Energy Services Inc. Property Services 393 491 925 Xcel Energy Services Inc. PSCo President (4) 492 925 Xcel Energy Services Inc. Resource Planning 836 493 925 Xcel Energy Services Inc. Risk Management & Audit Services 724 494 925 Xcel Energy Services Inc. SS Company Benefits 80 495 925 Xcel Energy Services Inc. Strategic Revenue Initiatives 38 496 925 Xcel Energy Services Inc, Tax Services 528 497 925 Xcel Energy Services Inc. Transmission & Substations (1,274) 498 925 Xcel Energy Services Inc. Treasurer 893,165 499 925 Xcel Energy Services Inc. Vegetation Management & Pole Program 208 500 925 Xcel Energy Services Inc VP Distribution Operations 170 501 925 Xcel Energy Services Inc. Workforce Relations & Safety 2,430 502 926 Xcel Energy Services Inc. Aviation & Travel Services 28,345 503 926 Xcel Energy Services Inc. Business Systems 660,065 504 926 Xcel Energy Services Inc. Chief Administrative Office 36,641 505 926 Xcel Energy Services Inc. Chief Executive Officer 50,783 506 926 Xcel Energy Services Inc. Chief Financial Officer 27,786 507 926 Xcel Energy Services Inc. Chief Secunty Officer 204,206 508 926 Xcel Energy Services Inc. Controller 778,984 509 926 Xcel Energy Services Inc Corporate Development 51,140 510 926 Xcel Energy Services Inc. Corporate Giving 5,493 511 926 Xcel Energy Services Inc. Corporate Secretary & Executive Services 217,001 512 926 Xcel Energy Services Inc. Customer Care 641,915 513 926 Xcel Energy Services Inc. Distnbution Business Operations 141,580 514 926 Xcel Energy Services Inc. Distribution Electric Engineering 57,191 515 926 Xcel Energy Services Inc. Distribution Planning & Performance 21,948 516 926 Xcel Energy Services Inc. ES Engineenng & Construction 256,330 517 926 Xcel Energy Services Inc. ES Environmental 168,997 518 926 Xcel Energy Services Inc. ES Technical Services 1,963,294 519 926 Xcel Energy Services Inc. ES VP Energy Supply 19,628 520 926 Xcel Energy Services Inc. ES VP Operations 37,869 521 926 Xcel Energy Services Inc. ETO 106,596 522 926 Xcel Energy Services Inc. Financial Planning 920,853 523 926 Xcel Energy Services Inc. Gas Operations 15,611 524 926 Xcel Energy Services Inc. GC Claims 29,234 525 926 Xcel Energy Services Inc GC Legal Services 386,592 526 926 Xcel Energy Services Inc. GC Policy & Strategy 177,398 527 926 Xcel Energy Services Inc. GC VP General Counsel 22,865 528 926 Xcel Energy Services Inc. Human Resources 413,434 529 926 Xcel Energy Services Inc. Investor Relations 18,671 530 926 Xcel Energy Services Inc. Marketing 96,799 531 926 Xcel Energy Services Inc OS Senior VP - Commercial Operations 961,177 532 926 Xcel Energy Services Inc. OS Supply Chain 49,606 533 926 Xcel Energy Services Inc. Property Services 130,755 534 926 Xcel Energy Services Inc. PSCo President 13,136 535 926 Xcel Energy Services Inc. Resource Planning 151,895 536 926 Xcel Energy Services Inc. Risk Management & Audit Services 181,396 537 926 Xcel Energy Services Inc SS Company Benefits 30,159 538 926 Xcel Energy Services Inc. Strategic Revenue Initiatives 11,351 539 926 Xcel Energy Services Inc. Tax Services 111,521 540 926 Xcel Energy Services Inc. Transmission & Substations 1,713,475 541 926 Xcel Energy Services Inc. Treasurer 89,028 542 926 Xcel Energy Services Inc. Vegetation Management & Pole Program 39,339 543 926 Xcel Energy Services Inc. VP Distribution Operations 36,798 544 926 Xcel Energy Services Inc. Workforce Relations & Safety 474,751 545 928 Xcel Energy Services Inc. Resource Planning 4,012 546 930.1 Xcel Energy Services Inc. Corporate Secretary & Executive Services 1,073,554 547 930.1 Xcel Energy Services Inc. Customer Care 1,644

0240




Line No. FERC Account Affiliate Class Amount 548 930.1 Xcel Energy Services Inc ETO 5 549 930.1 Xcel Energy Services Inc. Financial Planning (0) 550 930.1 Xcel Energy Services Inc. Human Resources 36,269 551 930.1 Xcel Energy Services Inc. Marketing 1,066 552 930.1 Xcel Energy Services Inc. Strategic Revenue Initiatives 1,043 553 930.1 Xcel Energy Services Inc Transmission & Substations 1,804 554 930.1 Xcel Energy Services Inc. Workforce Relations & Safety 174 555 930 2 Xcel Energy Services Inc. Business Systems 3,118 556 930 2 Xcel Energy Services Inc Chief Executive Officer 116,274 557 930.2 Xcel Energy Services Inc. Controller 85 558 930.2 Xcel Energy Services Inc. Corporate Secretary & Executive Services 546,201 559 930.2 Xcel Energy Services Inc. Distribution Electric Engineering 47,484 560 930.2 Xcel Energy Services Inc. ES Environmental 17,452 561 930.2 Xcel Energy Services Inc. ES Technical Services 45,024 562 930.2 Xcel Energy Services Inc. ETO 2,203 563 930 2 Xcel Energy Services Inc Financial Planning 189,888 564 930 2 Xcel Energy Services Inc Gas Operations 866 565 930 2 Xcel Energy Services Inc. GC Legal Services 70 566 930.2 Xcel Energy Services Inc. GC Policy & Strategy 39,498 567 930.2 Xcel Energy Services Inc. Human Resources 57 568 930.2 Xcel Energy Services Inc. Investor Relations 13 569 930.2 Xcel Energy Services Inc. Marketing 3,075 570 930.2 Xcel Energy Services Inc. OS Senior VP - Commercial Operations 2,833 571 930.2 Xcel Energy Services Inc Transmission & Substations 167,551 572 930 2 Xcel Energy Services Inc. Workforce Relations & Safety 57 573 931 Xcel Energy Services Inc. Aviation & Travel Services 341 574 931 Xcel Energy Services Inc Business Systems 7,492,887 575 931 Xcel Energy Services Inc. Chief Administrative Office 64 576 931 Xcel Energy Services Inc. Chief Security Officer 5,913 577 931 Xcel Energy Services Inc Customer Care 22 578 931 Xcel Energy Services Inc ETO 1 579 931 Xcel Energy Services Inc. Financial Planning (192,030) 580 931 Xcel Energy Services Inc. Human Resources 8,977 581 931 Xcel Energy Services Inc. Property Services 4,234,912 582 931 Xcel Energy Services Inc. Risk Management & Audit Services 45 583 931 Xcel Energy Services Inc. Workforce Relations & Safety 13 584 935 Xcel Energy Services Inc. Aviation & Travel Services 340,082 585 935 Xcel Energy Services Inc. Business Systems 151,055 586 935 Xcel Energy Services Inc. Chief Security Officer 179,480 587 935 Xcel Energy Services Inc. Customer Care 27,149 588 935 Xcel Energy Services Inc. GC Policy & Strategy 9 589 935 Xcel Energy Services Inc. OS Senior VP - Commercial Operations 120 590 S 123,019,444

Amounts may not add or tie to other schedules due to rounding

0241



Summary of Adjustments to Updated Test Year Expense by Affiliate July 1, 2016 through June 30, 2017

Line No. FERC Account Affiliate Reason for Adjustment Amount 1 408 1 Northern States Power - MN Wage Adjustment March 15, 2017 7 2 408.1 Northern States Power - WI Wage Adjustment March 15, 2017 1 3 408 1 Public Service Company of Co Wage Adjustment March 15, 2017 0 4 408 1 Xcel Energy Services Inc. Aviation Adjustment (8,067) 5 408.1 Xcel Energy Services Inc. Business Area Adjustment (8) 6 4081 Xcel Energy Services Inc. Foundation Adjustment (6,276) 7 408 1 Xcel Energy Services Inc. Incentive Adjustment (7,221) 8 408.2 Xcel Energy Services Inc. Business Area Adjustment (68) 9 500 Xcel Energy Services Inc. Business Area Adjustment (96)

10 500 Xcel Energy Services Inc. Incentive Adjustment (79,380) 11 500 Xcel Energy Services Inc. Pension & Benefit Adjustment 2 12 500 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 5 13 501 Xcel Energy Services Inc. Business Area Adjustment (21) 14 501 Xcel Energy Services Inc. Incentive Adjustment (81,575) 15 501 Xcel Energy Services Inc. Pension & Benefit Adjustment 95 16 501 Xcel Energy Services Inc Wage Adjustment March 15, 2017 247 17 502 Xcel Energy Services Inc. Incentive Adjustment (8,029) 18 502 Xcel Energy Services Inc. Pension & Benefit Adjustment 1 19 502 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 3 20 505 Xcel Energy Services Inc. Incentive Adjustment (1,021) 21 506 Northern States Power - MN Wage Adjustment March 15, 2017 5 22 506 Public Service Company of Co Wage Adjustment March 15, 2017 894 23 506 Xcel Energy Services Inc. Business Area Adjustment (488,818) 24 506 Xcel Energy Services Inc. Incentive Adjustment (841,098) 25 506 Xcel Energy Services Inc. Pension & Benefit Adjustment 45 26 506 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 117 27 507 Northern States Power - MN Incentive Adjustment 0 28 507 Northern States Power - MN Wage Adjustment March 15, 2017 435 29 507 Northem States Power - WI Wage Adjustment March 15, 2017 14 30 507 Public Service Company of Co Incentive Adjustment 0 31 507 Public Service Company of Co Wage Adjustment March 15, 2017 (0) 32 507 Xcel Energy Services Inc. Aviation Adjustment (191) 33 507 Xcel Energy Services Inc. Incentive Adjustment (36,154) 34 507 Xcel Energy Services Inc. Pension & Benefit Adjustment 2 35 507 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 5 36 510 Public Service Company of Co Wage Adjustment March 15, 2017 114 37 510 Xcel Energy Services Inc. Business Area Adjustment (37,729) 38 510 Xcel Energy Services Inc. Incentive Adjustment (60,007) 39 510 Xcel Energy Services Inc. Pension & Benefit Adjustment 31 40 510 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 79 41 511 Northern States Power - MN Wage Adjustment March 15, 2017 20 42 511 Public Service Company of Co Wage Adjustment March 15, 2017 1,235 43 511 Xcel Energy Services Inc. Incentive Adjustment (2,019) 44 511 Xcel Energy Services Inc Pension & Benefit Adjustment 0 45 511 Xcel Energy Services Inc Wage Adjustment March 15, 2017 1 46 512 Northern States Power - MN Wage Adjustment March 15, 2017 361 47 512 Public Service Company of Co Wage Adjustment March 15, 2017 76 48 512 Xcel Energy Services Inc. Business Area Adjustment (23,524) 49 512 Xcel Energy Services Inc. Incentive Adjustment (60,322) 50 512 Xcel Energy Services Inc. Pension & Benefit Adjustment 5 51 512 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 12 52 513 Northern States Power - MN Wage Adjustment March 15, 2017 356 53 513 Public Service Company of Co Wage Adjustment March 15, 2017 235 54 513 Xcel Energy Services Inc Business Area Adjustment (44,963) 55 513 Xcel Energy Services Inc. Incentive Adjustment (110,459) 56 513 Xcel Energy Services Inc. Pension & Benefit Adjustment 2 57 513 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 6 58 514 Northern States Power - MN Wage Adjustment March 15, 2017 19 59 514 Public Service Company of Co Wage Adjustment March 15, 2017 18 60 514 Xcel Energy Services Inc. Business Area Adjustment (581,983)

0242




Line No. FERC Account Affiliate Reason for Adjustment Amount 61 514 Xcel Energy Services Inc. Incentive Adjustment (480,045) 62 514 Xcel Energy Services Inc. Pension & Benefit Adjustment 219 63 514 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 569 64 539 Xcel Energy Services Inc. Incentive Adjustment (622) 65 546 Xcel Energy Services Inc. Incentive Adjustment (4,085) 66 546 Xcel Energy Services Inc Pension & Benefit Adjustment 0 67 546 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 0 68 548 Xcel Energy Services Inc. Incentive Adjustment (147) 69 549 Xcel Energy Services Inc. Incentive Adjustment (17,664) 70 549 Xcel Energy Services Inc. Pension & Benefit Adjustment 2 71 549 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 5 72 550 Northern States Power - MN Wage Adjustment March 15, 2017 80 73 550 Northern States Power - WI Wage Adjustment March 15, 2017 14 74 550 Xcel Energy Services Inc. Aviation Adjustment (20) 75 550 Xcel Energy Services Inc. Incentive Adjustment (2,137) 76 550 Xcel Energy Services Inc. Pension & Benefit Adjustment (0) 77 550 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 (1) 78 551 Xcel Energy Services Inc. Incentive Adjustment (I) 79 552 Xcel Energy Services Inc. Incentive Adjustment (4,728) 80 553 Northern States Power - MN Wage Adjustment March 15, 2017 6 81 553 Xcel Energy Services Inc. Incentive Adjustment (12,473) 82 556 Xcel Energy Services Inc Incentive Adjustment (147,270) 83 556 Xcel Energy Services Inc. Pension & Benefit Adjustment 102 84 556 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 264 85 557 Xcel Energy Services Inc. Business Area Adjustment (138) 86 557 Xcel Energy Services Inc Incentive Adjustment (262,170) 87 557 Xcel Energy Services Inc. Pension & Benefit Adjustment 3,084 88 557 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 8,020 89 560 Public Service Company of Co Wage Adjustment March 15, 2017 353 90 560 Xcel Energy Services Inc. Business Area Adjustment (72,564) 91 560 Xcel Energy Services Inc Incentive Adjustment (1,179,027) 92 560 Xcel Energy Services Inc. Pension & Benefit Adjustment 24 93 560 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 62 94 5612 Public Service Company of Co Wage Adjustment March 15, 2017 30 95 561.2 Xcel Energy Services Inc. Business Area Adjustment (1,301) 96 561.2 Xcel Energy Services Inc. Incentive Adjustment (51,173) 97 561.2 Xcel Energy Services Inc. Pension & Benefit Adjustment (11) 98 561.2 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 (29) 99 561.6 Xcel Energy Services Inc. Incentive Adjustment (10,776)

100 561.7 Xcel Energy Services Inc. Incentive Adjustment (258) 101 562 Xcel Energy Services Inc. Incentive Adjustment (3,741) 102 563 Xcel Energy Services Inc. Incentive Adjustment (2,007) 103 566 Northern States Power - MN Wage Adjustment March 15, 2017 53 104 566 Northem States Power - WI Wage Adjustment March 15, 2017 75 105 566 Xcel Energy Services Inc. Business Area Adjustment (23) 106 566 Xcel Energy Services Inc. Incentive Adjustment (120,360) 107 566 Xcel Energy Services Inc. Pension & Benefit Adjustment 3 108 566 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 7 109 567 Northern States Power - MN Incentive Adjustment 0 110 567 Northern States Power - MN Wage Adjustment March 15, 2017 215 111 567 Northem States Power - WI Incentive Adjustment 1 112 567 Northern States Power - WI Wage Adjustment March 15, 2017 24 113 567 Public Service Company of Co Incentive Adjustment 0 114 567 Public Service Company of Co Wage Adjustment March 15, 2017 (0) 115 567 Xcel Energy Services Inc. Aviation Adjustment (108) 116 567 Xcel Energy Services Inc. Incentive Adjustment (12,125) 117 567 Xcel Energy Services Inc. Pension & Benefit Adjustment (1) 118 567 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 (3) 119 568 Xcel Energy Services Inc. Incentive Adjustment (24,194) 120 568 Xcel Energy Services Inc. Pension & Benefit Adjustment 1

0243




Line No. FERC Account Affiliate Reason for Adjustment Amount 121 568 Xcel Energy Services Inc Wage Adjustment March 15, 2017 2 122 570 Northern States Power - MN Wage Adjustment March 15, 2017 78 123 570 Northern States Power - WI Wage Adjustment March 15, 2017 3 124 570 Public Service Company of Co Wage Adjustment March 15, 2017 64 125 570 Xcel Energy Services Inc Business Area Adjustment (2,531) 126 570 Xcel Energy Services Inc. Incentive Adjustment (57) 127 571 Northern States Power - MN Wage Adjustment March 15, 2017 0 128 571 Public Service Company of Co Wage Adjustment March 15, 2017 2 129 571 Xcel Energy Services Inc. Aviation Adjustment (0) 130 571 Xcel Energy Services Inc. Incentive Adjustment (5,708) 131 575.1 Xcel Energy Services Inc. Business Area Adjustment (26) 132 575.1 Xcel Energy Services Inc. Incentive Adjustment (21,521) 133 575 1 Xcel Energy Services Inc Pension & Benefit Adjustment 5 134 575.1 Xcel Energy Services Inc Wage Adjustment March 15, 2017 14 135 575.2 Xcel Energy Services Inc. Incentive Adjustment (21,258) 136 575 2 Xcel Energy Services Inc. Pension & Benefit Adjustment 6 137 575 2 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 15 138 575.5 Xcel Energy Services Inc Incentive Adjustment (799) 139 575 5 Xcel Energy Services Inc Pension & Benefit Adjustment 0 140 575.5 Xcel Energy Services Inc Wage Adjustment March 15, 2017 0 141 575 6 Xcel Energy Services Inc. Incentive Adjustment (2,217) 142 575 6 Xcel Energy Services Inc. Pension & Benefit Adjustment 1 143 575 6 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 1 144 580 Northem States Power - WI Wage Adjustment March 15, 2017 6,616 145 580 Public Service Company of Co Wage Adjustment March 15, 2017 758 146 580 Xcel Energy Services Inc. Business Area Adjustment (7,513) 147 580 Xcel Energy Services Inc. Incentive Adjustment (299,612) 148 580 Xcel Energy Services Inc. Pension & Benefit Adjustment 27 149 580 Xcel Energy Services Inc Wage Adjustment March 15, 2017 69 150 581 Xcel Energy Services Inc. Business Area Adjustment (23) 151 581 Xcel Energy Services Inc. Incentive Adjustment (5,816) 152 581 Xcel Energy Services Inc. Pension & Benefit Adjustment 0 153 581 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 0 154 583 Xcel Energy Services Inc Incentive Adjustment (7,875) 155 586 Xcel Energy Services Inc. Incentive Adjustment (36,166) 156 587 Public Service Company of Co Wage Adjustment March 15, 2017 2 157 588 Northern States Power - MN Wage Adjustment March 15, 2017 4 158 588 Public Service Company of Co Wage Adjustment March 15, 2017 399 159 588 Xcel Energy Services Inc Business Area Adjustment 32 160 588 Xcel Energy Services Inc. Incentive Adjustment (13,271) 161 588 Xcel Energy Services Inc. Pension & Benefit Adjustment 0 162 588 Xcel Energy Services Inc Wage Adjustment March 15, 2017 0 163 589 Northem States Power - MN Wage Adjustment March 15, 2017 145 164 589 Northem States Power - WI Wage Adjustment March 15, 2017 6 165 589 Public Service Company of Co Incentive Adjustment 0 166 589 Public Service Company of Co Wage Adjustment March 15, 2017 (0) 167 589 Xcel Energy Services Inc Aviation Adjustment (69) 168 589 Xcel Energy Services Inc. Incentive Adjustment (11,678) 169 589 Xcel Energy Services Inc. Pension & Benefit Adjustment 0 170 589 Xcel Energy Services Inc Wage Adjustment March 15, 2017 1 171 590 Xcel Energy Services Inc. Incentive Adjustment (3,161) 172 592 Northern States Power - MN Wage Adjustment March 15, 2017 3 173 592 Northern States Power - WI Wage Adjustment March 15, 2017 12 174 592 Public Service Company of Co Wage Adjustment March 15, 2017 83 175 593 Public Service Company of Co Wage Adjustment March 15, 2017 8 176 593 Xcel Energy Services Inc. Incentive Adjustment (9,607) 177 901 Xcel Energy Services Inc. Business Area Adjustment (916) 178 901 Xcel Energy Services Inc. Incentive Adjustment (3,791) 179 902 Xcel Energy Services Inc. Business Area Adjustment (854) 180 902 Xcel Energy Services Inc. Incentive Adjustment (3,345)

0244





Line No. FERC Account Affiliate Reason for Adjustment Amount 181 902 Xcel Energy Services Inc. Pension & Benefit Adjustment 0 182 902 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 0 183 903 Public Service Company of Co Wage Adjustment March 15, 2017 12 184 903 Xcel Energy Services Inc. Business Area Adjustment (43,006) 185 903 Xcel Energy Services Inc. Incentive Adjustment (388,663) 186 903 Xcel Energy Services Inc. Pension & Benefit Adjustment 41 187 903 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 106 188 908 Xcel Energy Services Inc. Business Area Adjustment (82) 189 908 Xcel Energy Services Inc. Incentive Adjustment (19,606) 190 908 Xcel Energy Services Inc. Wholesale Adjustment (178,559) 191 909 Xcel Energy Services Inc. Business Area Adjustment (21) 192 920 Northern States Power - MN Wage Adjustment March 15, 2017 14,696 193 920 Public Service Company of Co Wage Adjustment March 15, 2017 291 194 920 Xcel Energy Services Inc Aviation Adjustment (118,048) 195 920 Xcel Energy Services Inc. Business Area Adjustment (35,473) 196 920 Xcel Energy Services Inc. Foundation Adjustment (24,357) 197 920 Xcel Energy Services Inc. Incentive Adjustment (2,571,773) 198 920 Xcel Energy Services Inc. Long Term Incentive Adjustment (5,551,534) 199 920 Xcel Energy Services Inc. Pension & Benefit Adjustment (15,916) 200 920 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 (41,388) 201 921 Northern States Power - MN Wage Adjustment March 15, 2017 49 202 921 Xcel Energy Services Inc. Aviation Adjustment (264,829) 203 921 Xcel Energy Services Inc. Business Area Adjustment (109,990) 204 921 Xcel Energy Services Inc. Foundation Adjustment (3,533) 205 921 Xcel Energy Services Inc Incentive Adjustment 195 206 923 Xcel Energy Services Inc Aviation Adjustment (39,216) 207 923 Xcel Energy Services Inc Business Area Adjustment (5,162) 208 924 Xcel Energy Services Inc. Aviation Adjustment (5,897) 209 925 Xcel Energy Services Inc. Aviation Adjustment (131) 210 925 Xcel Energy Services Inc. Business Area Adjustment 25,122 211 925 Xcel Energy Services Inc. Foundation Adjustment (118) 212 925 Xcel Energy Services Inc. Wholesale Adjustment (164) 213 926 Northern States Power - MN Wage Adjustment March 15, 2017 (0) 214 926 Public Service Company of Co Wage Adjustment March 15, 2017 (0) 215 926 Xcel Energy Services Inc. Aviation Adjustment (28,345) 216 926 Xcel Energy Services Inc. Business Area Adjustment (17) 217 926 Xcel Energy Services Inc. Foundation Adjustment (21,883) 218 926 Xcel Energy Services Inc. Pension & Benefit Adjustment 120,926 219 926 Xcel Energy Services Inc. Wage Adjustment March 15, 2017 314,454 220 926 Xcel Energy Services Inc. Wholesale Adjustment (40,399) 221 930.1 Xcel Energy Services Inc. Advertising Adjustment (1,113,055) 222 930.1 Xcel Energy Services Inc. Business Area Adjustment (2,503) 223 930.2 Xcel Energy Services Inc. Business Area Adjustment (896) 224 931 Northern States Power - MN Incentive Adjustment 4 225 931 Northern States Power - MN Wage Adjustment March 15, 2017 1,460 226 931 Northern States Power - WI Wage Adjustment March 15, 2017 260 227 931 Xcel Energy Services Inc. Aviation Adjustment (341) 228 931 Xcel Energy Services Inc. Incentive Adjustment (28,269) 229 931 Xcel Energy Services Inc. Pension & Benefit Adjustment (9) 230 931 Xcel Energy Services Inc Wage Adjustment March 15, 2017 (23) 231 935 Xcel Energy Services Inc. Aviation Adjustment (340,082) 232 Total Adjustments $ (15,835,702)

Amounts may not add or tie to other schedules due to rounding.

0245


Sponsor: Koch, Ostrom Docket No. 47527

Schedule G-U7.1(HS) Pages 1 through 14

Are Highly Sensitive Information

HIGHLY SENSITIVE PROTECTED MATERIALS PROVIDED PURSUANT TO PROTECTIVE ORDER

0246

Schedule G-U7.1a(HS) Page 1 of 1


Schedule G-U7.1a(HS) Pages 1 through 3



0247


Accumulated Deferred Income Taxes

Line Requested No. Balance on 6/30/2017 Adjustments Adjusted Balances

I Current Deferred Tax Asset5

2 Bad Debts - - $

3 CIP/DSM ST (DTA)

4 Deferred Fuel Costs - DTA

5 Employee Incentive Plans

6 Environmental Remediation

7 Fuel Tax Cr - Inc Addback (R2A Only)

8 Interest Inc/Exp On Disputed Tax - ST DTA

9 Inventory Reserve

10 Litigation Reserve

11 NOL: Fedei al - Current Non-Utility

12 NOL: Fedetal - Current Operating

13 NOL: New Mexico - ST

14 NOL- New Mexico - ST - Valuation Allowance

15 Non-Qualified Pension Plans - ST

16 Performance Recognition Awards

17 Perforinance Share Plan

18 Post Employment Benefits - Retiree Medical (FAS 106) - ST

19 Rate Refund

20 Rate Refimd Reserve

21 Reg A/L - Transmission Attach 0 - ST

22 Reg Liability - Refund Obligation - ST

23 State Tax Deduct Cash vs Acc - DTA (Q4 Only)

24 State Tax Deduction Cash vs Accnral (Fin 48) - Perm - Elec

25 State Tax Deduction Cash vs Accrual (Fin 48) - Penn - Nonreg

26 Unbilled Revenue - Fuel Costs

27 Vacation Accrual

28 Total Current Deferred Tax Assets S - $ - s

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29 Balance on 613012017

Requested Adjustments Adjusted Balances

30 Long Term Defened Tax Assets 31 Bad Debts - LT $ 2,258,045 $ (2,258,045) $ 32 CIP/DSM - LT 1,517,633 (1,517,633) 33 Contributions Canyover 1,446,185 (1,446,185) 34 Credit' Elec Vehicle 7,500 (3,560) 3,940 35 Credit. ITC Grant 202,136 (202,136) - 36 Credit. New Hire Retention 11,000 (4,598) 6,402 37 Credit. R & E 4,622,646 (1,690,126) 2,932,520 38 Deferred Cornp Plan Reserve 693,331 (693,331) 39 Deferred Fuel Costs - LT DTA 11,119,022 (11,119,022) 40 Employee Incentive Plans - LT 545,870 (228,175) 317,695 41 Enviromnental Remediation - LT 31,488 (13,799) 17,689 42 Fuel Tax Cr - Inc Addback - LT (R2A Only) 1,309 (621) 688 43 Int Inc/Exp On Disputed Tax - DTA 623,520 (623,520) 44 Inventory Reserve - LT 123,870 (58,800) 65,070 45 Federal State Unamortized ITC (FAS 109) 154,714 (154,714) 46 Plant Other FT - 190 (FAS 109) 1,590,013 (1,590,013) 47 Plant 190 - Income Statement (APB 11) 80,303,138 (42,056,059) 38,247,079 48 Litigation Reserve - LT _

49 NOL: Federal - LT Non-Utility 3,089,389 11,262,517 14,351,906 50 NOL. Federal - LT Operating 81,037,045 (81,037,045) 51 NOL Kansas - LT 54,443 (54,443) 52 NOL: New Mexico - LT 2,813,042 (2,813,042) 53 NOL: New Mexico - LT - Valuation Allowance (428,549) 428,549 54 NOL: Oklahoma - LT 59,463 (59,463) 55 Non-Qualified Pension FAS 158 (326,476) 326,476 56 Non-Qualified Pension Plans 583,773 (583,773) 57 OCI - Non-Qualified Pension FAS 158 (DTA) 326,476 (326,476) 58 OCI - Treasury (DTA) 369,102 (369,102) 59 Performance Recognition Awards - LT 10,618 (4,438) 6,180 60 Performance Share Plan - LT 177,537 (177,537) - 61 Post Einpl Benefits - Long Term Disability (FAS 112) 294,966 (123,297) 171,669 62 Post Empl Benefits - Retiree Medical (FAS 106) 5,119,631 (2,140,021) 2,979,610 CA 63 64

Rate Refund - LT Reg A/L - Transmission Attach 0

1,275,855 (1,275,855) -

'8 0

65 Reg Liability - Refund Obligation 6 66 Renewable Energy Standard - DTA cn 67 State Tax Deduct Cash vs Accnial - LT DTA (Q4 Only) 567,872 (567,872) 68 State Tax Deduct Cash vs Accrual - Fin48 Penn LT DTA (Elec) 1,249,073 (1,249,073) ,711 69 State Tax Deduct Cash vs Accnial - Fin48 Penn LT DTA (NR) 1,907 (1,907)

0.

70 Vacation Accrual - LT 1,734,183 (1,734,183) 0 syi ci 71

72 Texas Margin Tax

Total Long Term Deferred Tax Assets 55,843 (26,508) 29,335 M pl

CD r-f.. 0 '17 $ 203 316 610 $ 144,186,828 $ 59,129,782

73 z 8-4 0 CD

$ 203 316 610 $ (144,186,828) $ 59,129,782 74 Total Deferred Tax Assets

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Line No. Balance on 6/30/2017

Requested Adjustments Adjusted Balances

75 Current Deferred Tax Liabilities 76 Book Unamortized Cost Of Reacquired Debt - ST - $ - $ 77 CIP/DSM-Advertising - ST 78 Int Inc/Exp On Disputed Tax - ST 79 Interest Expense - Deferred Fuel Revenue (DTL) 80 Pension Expense (DTL) - ST 81 Pension Payment (DTL) - ST 82 Prepaid Advertising 83 Rate Case / Restructuring Expense - ST 84 Reg A/L - Transmission Attach O - ST (DTL) 85 Reg Asset - Texas Surcharge (DTL) 86 Renewable Energy Standard/Credit 87 State Tax Deduct Cash vs Acc - Audit 88 Total Current Deferred Tax Liabilities S - - $ 89 90 Lone Term Deferred Tax Liabilities 91 Book Unamortmed Cost of Reacquired Debt (593,382) $ 281,672 $ (311,710) 92 CIP/DSM-Advei rising - LT (59,006) 59,006 93 Int Inc/Exp on Disputed Tax 94 95

Mark-to-Market Adjustment - LT Pension Expense (DTL)

(57(384,859) ,193,742)

384,859 23,907,151 (33,286,591)

96 Prepaid Advertising - LT (74,697) 74,697

97 Rate Case / Restructuring Expense (5,738,943) 1,631,899 (4,107,044)

98 Reg A/L - Transmission Attach 0 (DTL) (5,551,109) 5,551,109 99 Reg Asset - NM NOX Expense (10,293) 10,293 100 Reg Asset - Texas Surcharge (DTL) - LT (4,946,594) 4,946,594 101 Renewable Energy Standard/Credit - LT (3,715,695) 3,715,695 102 State Tax Deduct Cash vs Acc-Audit- LT (1,574,521) 1,574,521 103 Texas Margin Tax - PY 104 Plant AFUDC Equity (FAS 109) (45,537,120) 45,537,120 105 Plant Other FT - 282 (FAS 109) 4,113,398 (4,113,398) 106 Plant - 281 - Income Statement (APB 11) (1,143,581) 501,144 (642,437) 107 Plant - 282 - Income Statement (APB 11) (2) (1,111,279,727) 498,339,554 (612,940,173) 108 Plant - 283 - Income Stateinent (APB 11) (23,874,794) 9,890,821 (13,983,973) ti) 109 Rate Case / Restructuring Expense - Recoverable Meters 0

$ (1,257,564,664) $ 592,292,736 $ 665,271,928 110 Total Long Term Deferred Tax Liabilities 111 0

.1 $ (1,257,564,664) $ 592 292,736 $ (665,271,928) 112 Total Deferred Tax Liabilities

113 114 Total Deferred Tax Assets/Liabilites $ (1,054,248,054) $ 448 105 908 $ 606,142,146

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Balance on 7/31/2016




115 Current Deferred Tax Assets 116 Bad Debts $ 2,106,408 $ 2,109,874 $ 2,281,398 $ 2,281,398 117 CIP/DSM ST (DTA) 601,074 602,063 602,064 602,064 118 Deferred Fuel Costs - DTA 22,787,477 22,824,969 17,909,423 17,909,423 119 Employee Incentive Plans 266,542 266,981 816,069 816,069 120 Environmental Remediation 6,616 6,627 7,199 7,199 121 Fuel Tax Cr - Inc Addback (R2A Only) 1,550 1,553 1,311 1,311 122 Interest Inc/Exp On Disputed Tax - ST DTA 90,199 90,348 104,367 104,367 123 Inventory Reserve 123,863 124,067 124,067 124,067 124 Litigation Reserve _ 89,949 89,949 125 NOL: Federal - Current Non-Utility 181 181 152 152 126 NOL: Federal - Current Operating 15,094,843 15,094,843 12,666,837 12,666,837 127 NOL New Mexico - ST 244,439 244,439 138,532 138,532 128 NOL. New Mexico - ST - Valuation Allowance (60,632) (60,632) (60,632) (60,632) 129 Non-Qualified Pension Plans - ST 93,920 94,074 94,190 94,190 130 Perfonnance Recognition Awards 6,097 6,107 13,242 13,242 131 Performance Share Plan 68,892 69,005 71,122 71,122 132 Post Employment Benefits - Retiree Medical (FAS 106) - ST 350,404 350,981 349,452 349,452 133 Rate Refund 1,608,478 1,611,124 999,547 999,547 134 Rate Refund Reserve - - - - 135 Reg A/L - Transmission Attach 0 - ST 1,778,869 1,781,796 136 Reg Liability - Refund Obhgation - ST - 137 State Tax Deduct Cash vs Acc - DTA (Q4 Only) 1,212,395 1,212,395 1,212,395 1,212,395 138 State Tax Deduction Cash vs Accrual (Fin 48) - Perin - Elec 673,654 673,654 673,678 673,678 139 State Tax Deduction Cash vs Accrual (Fin 48) - Perm - Nonreg 600 600 638 638 140 Unbilled Revenue - Fuel Costs - - 141 Vacation Accrual 1,665 892 1668,633 1,767,754 1,767,754 142 Total Current Deferred Tax Assets $ 48L 721t 762 --...-... $ 48 773 681 $ 39? 862L 754 --.... $ 39 862 754

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144 Loig Tenn Mond Tax Assets 145 Bad Debts - LT $ - $ - $ - $ _

146 C1P/DSM - LT 916,479 917,987 914,224 147 Contributions Canyover 1,989,017 1,992,290 9 2,02194:227649 148 Credit. Elec Vehicle 7,500

2,029:5769

0

70

7,500 149 Credit. ITC Grant 1667,516820 166 ,,162 166162 166,162 150 Credit' New Hire Retention 11,000 11,000 11,000 11,000 151 Credit. R & E 2,959,095 3,294,127 4,225,084 4,224,750 152 Deferred Comp Plan Reserve 503,140 503,968 506,246 506,246 153 Defened Fuel Costs - LT DTA - - 154 Employee Incentive Plans - LT - - - - 155 Environmental Remediation - LT 30,892 30,942 27,165 27,165 156 Fuel Tax Cr - Inc Addback - LT (R2A Only) - . _ - 157 Int InclExp On Disputed Tax - DTA (40,716) (40,783) (48,653) (48,653) 158 Inventory Reserve - LT - - - 159 Federal State Unatnortized ITC (FAS 109) 241,566 232,221 222,256 212,290 160 Plant Other Fr - 190 (FAS 109) 1,552,547 1,745,270 1,826,154 1,826,154 161 Plant 190 - Income Statement (APB 11) 74,469,483 74,469,483 76,724,786 76,724,786 162 Litigation Reserve - LT - - - - 163 NOL Federal - LT Non-Utility 2,278,960 2,278,960 2,278,799 2,278,799 164 NOL. Federal - LT Operating 78,446,869 78,446,869 61,436,560 61,436,560 165 NOL: Kansas - LT 39 39,302 54,443 54,443 166 NOL: New Mexico - LT 3,041:093742 3,041,974 2,797,525 2,797,525 167 NOL. New Mexico - LT - Valuation Allowance (367,764) (367,764) (367,764) (367,764) 168 NOL• Oklahoma - LT 38,376 38,376 59,463 59,463 169 Non-Qualified Pension FAS 158 (247,065) (247,471) (241,011) (241,011) 170 171

Non-Qualified Pension Plans OCI - Non-Qualified Pension FAS 158 (DTA)

540,668 247,065

541,557 247,471

493,904 241,011

493,904 241,011

172 OCI - Treasury (DTA) 410,334 411,009 386,692 386,692 173 Performance Recognition Awards - LT - - 174 Performance Share Plan - LT 59,063 59,161

5,4385 389415 95,385

175 Post Einpl Benefits - Long Tenn Disability (FAS 112) 380,724 381.351 384,415 176 Post Empl Benefits - Retiree Medical (FAS 106) 5,090,277 5,098,652 4,994,618 4,994,618

CA 177 Rate Refund - LT 920.550 922,064 917,217 917,217 7:$ 178 179

Reg A/L - Tiansmission Attach 0 Reg Liability - Refund Obligation

(248,934) (249,344)

-

- - 0 cs 0 •-•1 180 Renewable Energy Standard - DTA cn

181 State Tax Deduct Cash vs Accrual - LT DTA (Q4 Only) - _ _ - 182 State Tax Deduct Cash vs Accrual - Fin48 Perm LT DTA (Elec) 42,403 42,403 1 14,799 114,799

'71 "7 ro. 183 State Tax Deduct Cash vs Accrual - Fin48 Penn LT DTA (NR) 813 813 1,074 1,074

184 Vacation Accrual - LT .. - - 0 ys 185 Texas Margin Tax 267,969 267,969 172,973 172,973

0

186 Total Long Term Deferred Tax Assets $ 173,747,751 $ 174,283,521 $ 160,431,796 $ 160,421,496 ,C...1' ctc,..

187

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188 Total Deferred Tax Assets 0 0 $ 222,469,513 $ 223,057,203 $ 200 294,550 $ 200,284,251 4=.• ,,,



Line No. 189 Current Deferred Tax Liabiltties 190 Book Unamortized Cost Of Reacquired Debt - ST 191 C11/DSM-Advertismg - ST 192 Int Inc/Exp On Disputed Tax - ST 193 Interest Expense - Deferred Fuel Revenue (DTL) 194 Pension Expense (DTL) - ST 195 Pension Payment (DTL) - ST 196 Prepaid Advertising 197 Rate Case / Restructuring Expense - ST 198 Reg A/L - Transmission Attach O - ST (DTL) 199 Reg Asset - Texas Surcharge (DTL) 200 Renewable Energy Standard/Credit 201 State Tax Deduct Cash vs Acc - Audit 202 Total Current Deferred Tax Liabilities 203 204 Long Tenn Deferred Tax Liabilities 205 Book Unamortized Cost of Reacquired Debt 206 CIPMSM-Advertising - LT 207 Int Inc/Exp on Disputed Tax 208 Mark-to-Market Adjustment - LT 209 Pension Expense (DTL) 210 Prepaid Advertising - LT 211 Rate Case / Restructunng Expense 212 Reg A/L - Transmission Attach 0 (DTL) 213 Reg Asset - NM NOX Expense 214 Reg Asset - Texas Surcharge (DTL) - LT 215 Renewable Energy Standard/Credit - LT 216 State Tax Deduct Cash vs Acc-Audit- LT 217 Texas Margin Tax - PY 218 Plant AFUDC Equity (FAS 109) 219 Plant Other FT - 282 (FAS 109) 220 Plant - 281 - Income Statement (APB 11) 221 Plant - 282 - Income Stateinent (APB 11) (2) 222 Plant - 283 - Income Statement (APB 11) 223 Rate Case / Restructuring Expense - Recoverable Meters 224 Total Long Term Deferred Tax Liabilities 225 226 Total Deferred Tax Liabilities 227 228 Total Deferred Tax Assets/Liabilites





(143,452) $ (143,688) $ (58,005) (58,005) (103,059) (103,228) (51,614) (51,614)

(4,807,497) (4,815,406) (4,422,878) (4,422,878)

(113,755) (113,942) (39,094) (39,094) (928,328) (929,855) (1,031,488) (1,031,488)

375,375 375,375 (59,412) (59,510) (66,969) (66,969)

(2,774,113) (2,778,677) (2,969,462) (2,969,462) (612,540) (612,540) (612,540) (612,540)

(9,542,155) 9,556,847 (8,876,676) (8,876,676)

(593,351) $ (594,327) $ (587,980) $ (587,980)

(417,105) (417,791) (468,002) (468,002) (51,504,272) (51,589,012) (50,366,601) (50,366,601)

(3,870,359) (3,876,727) (4,791,488) (4,791,488) (1,289,588) (1,289,588)

(10,293) (10,310) (10,310) (10,310)

(863,891) (865,313) (933,221) (933,221) (438) (438) (438) (438)

(40,598,704) (40,703,041) (42,744,414) (42,744,414) 3,670,273 990,818 1,484,064 1,484,064

(1,117,168) (1,117,168) (1,131,055) (1,131,055) (1,031,317,077) (1,031,315,057) (1,054,097,516) (1,054,097,516)

(16,767,000) (16,767,000) (18,005,352) (18,005,352)

$ (1,143,389,383) $ (1,146,265,363) $ (1,172,941,903) $ (1,172,941,903)

$ (1,152,931,539) $ 1,155,822,211 $ (1,181,818,579) $ 1,181,818,579

(930,462,026) $ (932,765,008) $ 981,524,029 $ (981,534,328)



Line No.



Balance on Balance on 1/31/2017 2/28/2017

229 Current Deferred Tax Assets 230 Bad Debts 2,281,398 $ - $ 231 C1P/DSM ST (DTA) 602,064 232 Deferred Fuel Costs - DTA 17,909.423 233 Employee Incentive Plans 816.069 234 Environinental Remediation 7,199 235 Fuel Tax Cr - Inc Addback (R2A Only) 1,311 236 Interest InclExp On Disputed Tax - ST DTA 104,367 237 Inventory Reserve 124.067 238 Litigation Reserve 89,949 239 NOL. Federal - Current Non-Utility 152 240 NOL: Federal - Current Operating 12,666,837 241 NOL. New Mexico - ST 138,532 242 NOL. New Mexico - ST - Valuation Allowance (60,632) 243 Non-Qualified Pension Plans - ST 94,190 244 Performance Recognition Awaids 13,242 245 Performance Share Plan 71,122 246 Post Employinent Benefits - Retiree Medical (FAS 106) - ST 349,452 247 Rate Refund 999,547 248 Rate Refund Reserve 249 Reg A/L - Transmission Attach O - ST 250 Reg Liability - Refund Obligation - ST 251 State Tax Deduct Cash vs Acc - DTA (Q4 Only) 1,212,395 252 State Tax Deduction Cash vs Accrual (Fin 48) - Perm - Elec 673,678 253 State Tax Deduction Cash vs Accrual (Fin 48) - Penn - Nonreg 638 254 Unbilled Revenue - Fuel Costs 255 Vacation Accmal 1,767,754 256 Total Current Deferred Tax Assets 39,862,754 $ - - $

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Line Balance on Balance on Balance on Balance on No. 11/30/2016 12/31/2016 1/31/2017 2/28/2017 257 258 Long Tenn Deferred Tax Assets 259 Bad Debts - LT $ - $ 2,294,989 $ 2,291,341 $ 2,291,341 260 CIP/DSM - LT 914,224 1,504,998 1,502,605 1,502,605 261 Contributions Carryover 2,029,769 1,390,329 1,388,119 1,388,119 262 Credit: Elec Vehicle 7,500 7,500 7,500 7,500 263 Credit. ITC Grant 166,162 202,134 202,134 202,134 264 Credit: New Hire Retention 11,000 11,000 11,000 11,000 265 Credit: R & E 4,259,926 4,317,007 4,370,977 4,401,034 266 Deferred Comp Plan Reserve 506,246 525,639 524,803 524,803 267 Deferred Fuel Costs - LT DTA 10,226,027 10,209,770 10,209,770 268 Employee Incentive Plans - LT 1,150,055 1,148,226 1,148,226 269 Enviromnental Remediation - LT 27,165 34,364 34,309 34,309 270 Fuel Tax Cr - Inc Addback - LT (R2A Only) 1,311 1,309 1,309 271 Int Inc/Exp On Disputed Tax - DTA (48,653) 422,540 421,868 421,868 272 Inventory Reserve - LT _ 124,067 123,870 123,870 273 Federal State Unamortized ITC (FAS 109) 202,324 192,359 185,687 179,492 274 Plant Othei FT - 190 (FAS 109) 1,826,154 1,806,216 1,605,981 1,605,981 275 Plant 190 - Income Statement (APB 11) 76,724,786 80,013,626 80,013,626 80,013,626 276 Litigation Reserve - LT - 89,949 89,806 89,806 277 NOL: Federal - LT Non-Utility 2,278,799 3,089,393 3,089,393 3,089,393 278 NOL: Federal - LT Operating 61,436,560 81,670,301 81,670,301 81,670,301 279 NOL: Kansas - LT 54,443 54,443 54,443 54,443 280 NOL: New Mexico - LT 2,797,525 2,936,057 2,758,114 2,758,114 281 NOL: New Mexico - LT - Valuation Allowance (367,764) (505,905) (475,245) (475,245) 282 NOL: Oklahoma - LT 59,463 59,463 59,463 59,463 283 Non-Qualified Pension FAS 158 (241,011) (344,275) (343,727) (343,727) 284 Non-Qualified Pension Plans 493,904 650,182 649,149 649,149 285 OCI - Non-Qualified Pension FAS 158 (DTA) 241,011 344,275 343,727 343,727 286 OCI - Treasury (DTA) 386,692 380,962 380,356 380,356 287 Performance Recognition Awards - LT 11,427 11,409 11,409 288 Performance Share Plan - LT 95,385 164,203 163,942 163,942 289 Post Empl Benefits - Long Temi Disability (FAS 112) 384,415 268,479 268,052 268,052 290 Post Empl Benefits - Retiree Medical (FAS 106) 4,994,618 5,320,640 5,312,181 5,312,181 C4 291 Rate Refund - LT 917,217 1,362,711 1,360,545 1,360,545 '0 292 Reg A/L - Transmission Attach 0 - -

0 0

293 Reg Liability - Refund Obligation in 0 .1 294 Renewable Energy Standard - DTA _ - $1

295 State Tax Deduct Cash vs Accrual - LT DTA (Q4 Only) 567,872 567,872 567,872 296 State Tax Deduct Cash vs Accrual - Fin48 Penn LT DTA (Elec) 114,799 1,230,128 1,230,128 1,230,128 :V 297 State Tax Deduct Cash vs Accrual - Fin48 Penn LT DTA (NR) 1,074 1,817 1,817 1,817

CD . a 298 Vacation Accrual - LT - 1,565,391 1,562,902 1,562,902 0 299 Texas Margin Tax 172,973 45,821 45,821 45,821

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300 Total Long Term Deferred Tax Assets $ 160,446,707 $ 203,187,494 $ 202 843 574 ............ $ 202,867,437 CD ,-,, 0 '0 301 302 Total Deferred Tax Assets $ 200,309,461 $ 203,187,494 $ 202,843,574 $ 202,867,437 4=.•

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Line No. 303 Current Deferred Tax Liabdnies





304 Book Unamortized Cost Of Reacquired Debt - ST $ (58,005) $ - $ - $ 305 CIP/DSM-Advertising - ST (51,614) 306 Int Inc/Exp On Disputed Tax - ST 307 Interest Expense - Deferred Fuel Revenue (DTL) 308 Pension Expense (DTL) - ST (4,422,878) - 309 Pension Payment (DTL) - ST 310 Prepaid Advertising (39,094) 311 Rate Case / Restructuring Expense - ST (1,031,488) 312 Reg A/L - Transmission Attach 0 - ST (DTL) 375,375 313 Reg Asset - Texas Surcharge (DTL) (66,969) 314 Renewable Energy Standard/Credit (2,969,462) 315 State Tax Deduct Cash vs Acc - Audit (612,540) 316 Total Current Deferred Tax Liabilities $ 8,876,676 $ - $ - $ 317 318 Long Tenn Deferred Tax Liabilities 319 Book Unamortized Cost of Reacquired Debt $ (587,980) $ (627,211) $ (626,214) $ (626,214) 320 CIP/DSM-Advertising - LT 0 0 0 321 Int ltic/Exp on Disputed Tax - - - _ 322 Mark-to-Market Adjustment - LT (468,002) (337,243) (336,707) (336,707) 323 Pension Expense (DTL) (50,366,601) (51,894,778) (51,812,276) (51,812,276) 324 Prepaid Advertising - LT 325 Rate Case / Restructuring Expense (4,791,488) (10,692,242) (10,675,244) (10,675,244) 326 Reg A/L - Transmission Attach 0 (DTL) (1,289,588) (5,286,985) (5,278,580) (5,278,580) 327 Reg Asset - NM NOX Expense (10,310) (10,310) (10,293) (10,293) 328 Reg Asset - Texas Surcharge (DTL) - LT - 329 Renewable Energy Standard/Credit - LT (933,221) (4,281,463) (4,274,656) (4,274,656) 330 State Tax Deduct Cash vs Acc-Audit- LT (438) (1,574,620) (1,574,620) (1,574,620) 331 Texas Margm Tax - PY 332 Plant AFUDC Equity (FAS 109) (42,744,414) (44,257,818) (44,148,013) (44,148,013) 333 Plant Other FT - 282 (FAS 109) 1,484,064 1,470,930 4,166,485 4,166,485 334 Plant - 281 - Income Statement (APB 11) (1,131,055) (1,134,604) (1,134,604) (1,134,604) 335 Plant - 282 - Income Statement (APB 11) (2) (1,054,097,516) (1,073,124,919) (1,073,124,919) (1,073,124,919) 336 Plant - 283 - Income Statement (APB 11) (18,005,352) (18,835,885) (18,835,885) (18,835,885) V) 337 338

Rate Case / Restructining Expense - Recoverable Meters Total Long Term Deferred Tax Liabilities

_ - - `8 rn

$ (1,172,941,903) $ (1,210,587,149) $ 1,207,665 527 $ (1,207,665,527) 339 0 .1

$ (1,181,818,579) $ (1,210,587,149) $ 1,207,665,527 $ (1,207,665,527) 340 Total Deferred Tax Liabilities tn

341 342 Total Deferred Tax Assets/Liabilites $ 981,509,117 $ 1,007,399,655 $ 1,004,821,953 $ 1,004,798,090

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Line Balance on Balance on Balance on Balance on No. 3/31/2017 4/30/2017 5/31/2017 6/30/2017 343 Current Deferred Tax Asset6 344 Bad Debts - $ - $ 345 CIP/DSM ST (DTA) 346 Deferred Fuel Costs - DTA 347 Einployee Incentive Plans 348 Environmental Remediation 349 Fuel Tax Cr - Inc Addback (R2A Only) 350 Interest Inc/Exp On Disputed Tax - ST DTA 351 Inventory Reserve 352 Litigation Reserve 353 NOL: Federal - Current Non-Utility 354 NOL: Federal - Current Omitting 355 NOL: New Mexico - ST 356 NOL: New Mexico - ST - Valuation Allowance 357 Non-Qualified Pension Plans - ST 358 Performance Recognition Awards 359 Perfonnance Share Plan 360 Post Employment Benefits - Retiree Medical (FAS 106) - ST 361 Rate Refund 362 Rate Refund Reserve 363 Reg A/L - Transmission Attach 0 - ST 364 Reg Liability - Refund Obligation - ST 365 State Tax Deduct Cash vs Acc - DTA (Q4 Only) 366 State Tax Deduction Cash vs Accrual (Fin 48) - Penn - Elec 367 State Tax Deduction Cash vs Accrual (Fin 48) - Penn - Nonreg 368 Unbilled Revenue - Fuel Costs 369 Vacation Accrual 370 Total Current Deferred MI Assets - - $

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Line Balance on Balance on Balance on Balance on No. 3/31/2017 4/30/2017 5/31/2017 6/30/2017 371 372 Long Term Deferred Tax Asscts 373 Bad Debts - LT $ 2,206,261 $ 2,206,261 $ 2,206,261 $ 2,258,045 374 C11/DSM - LT 1,513,876 1,513,876 1,513,876 1,517,633 375 Contributions Carryover 1,410,318 1,410,318 1,410,318 1,446,185 376 Credit Elec Vehicle 7,500 7,500 7,500 7,500 377 Credit: ITC Grant 202,134 202,134 202,134 202,136 378 Credit: New Hire Retention 11,000 11,000 11,000 11,000 379 Credit: R & E 4,438,106 4,438,106 4,438,106 4,622,646 380 Deferred Comp Plan Reserve 651,422 651,422 651,422 693,331 381 Deferred Fuel Costs - LT DTA 11,344,395 11,344,395 11,344,395 11,119,022 382 Employee Incentive Plans - LT 276,437 276,437 276,437 545,870 383 Environmental Remediation - LT 31,488 31,488 31,488 31,488 384 Fuel Tax Cr - Inc Addback - LT (R2A Only) 1,309 1,309 1,309 1,309 385 Int Inc/Exp On Disputed Tax - DTA 519,017 519,017 519,017 623,520 386 Inventoly Reserve - LT 123,870 123,870 123,870 123,870 387 Federal State Unamortized ITC (FAS 109) 173,298 167,103 160,909 154,714 388 Plant Other FT - 190 (FAS 109) 1,614,277 1,614,277 1,586,955 1,590,013 389 Plant 190 - Income Statement (API3 11) 80,108,888 80,108.883 80,108,888 80,303,138 390 Litigation Reserve - LT 95,194 95,194 95,194 - 391 NOL: Federal - LT Non-Utility 3,089,389 3,089,389 3,089,389 3,089,389 392 NOL. Federal - LT Operating 81,051,143 81,051,143 81,051,143 81,037,045 393 NOL: Kansas - LT 54,443 54,443 54,443 54,443 394 NOL. New Mexico - LT 2,813,042 2,813,042 2,813,042 2,813,042 395 NOL New Mexico - LT - Valuation Allowance (428,549) (428,549) (428,549) (428,549) 396 NOL: Oklahoma - LT 59,463 59,463 59,463 59,463 397 Non-Qualified Pension FAS 158 (335,102) (335,102) (335,102) (326,476) 398 Non-Qualified Pension Plans 629,142 629,142 629,142 583,773 399 OCI - Non-Qualified Pension FAS 158 (DTA) 335,102 335,102 335,102 326,476 400 OCI - Treasuiy (DTA) 374,760 374,760 374,760 369,102 401 Performance Recognition Awards - LT 12,356 12,356 12,356 10,618 402 Performance Share Plan - LT 182,529 182,529 182,529 177,537 403 Post Einpl Benefits - Long Term Disability (FAS 112) 300,773 300,773 300,773 294,966 404 Post Empl Benefits - Retiree Medical (FAS 106) 5,215,124 5,215,124 5,215,124 5,119,631 405 Rate Refund - LT 1,499,829 1,499,829 1,499,829 1,275,855

it) 406 Reg A/L - Transmission Attach 0 - - 0 407 Reg Liability - Refund Obligation co

0 408 Renewable Energy Standard - DTA - - - - ?: 409 State Tax Deduct Cash vs Accrual - LT DTA (Q4 Only) 567,872 567,872 567,872 567,872 410 State Tax Deduct Cash vs Accrual - Fin48 Perm LT DTA (Elm) 1,239,567 1,239,567 1,239,567 1,249,073 '71

CD 411 State Tax Deduct Cash vs Accrued - Fin48 Perin LT DTA (NR) 1,809 1,809 1,809 1,907 .

412 413

Vacation Accmal - LT Texas Margin Tax

1,624,236 58,759

1,624,236 58,759

1,624,236 58,759

1,734,183 55,843

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$ 203,074,477 $ 203,068,282 $ 203,034,766 $ 203,316,610 414 Total Long Term Deferred Tax Assets a , o a Cfq 0

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$ 203 074,477 $ 203 068 282 $ 203 034 766 $ 203,316,610 416 Total Deferred Tax Assets • 0

- $ -

(607,877) $ (607,877) $

(88,508) (88,508)

(444,402) (444,402)

(58,707,880) (58,707,880)

(111,684) (111,684)

(5,684,907) (5,684,907)

(5,799,889) (5,799,889)

(10,293) (10,293)

(4,946,594) (4,946,594)

(3,133,124) (3,133,124)

(1,574,620) (1,574,620)

(607,877) (88,508)

(444,402) (58,707,880)

(111,684) (5,684,907) (5,799,889)

(10,293) (4,946,594) (3,133,124) (1,574,620)

(593,382) (59,006)

(384,859) (57,193,742)

(74,697) (5,738,943) (5,551,109)

(10,293) (4,946,594) (3,715,695) (1,574,521)

(44,742,586) (44,742,586)

(44,742,586)

(45,537,120)

4,141,805 4,141,805

4,141,805

4,113,398

(1,139,137) (1,139,137)

(1,139,137)

(1,143,581)

(1,097,127,520) (1,097,127,520)

(1,097,127,520)

(1,111,279,727)

(21,489,365) (21,489,365)

(21,489,365)

(23,874,794)

$ (1,241,466,581) 1,241,466,581 $ 1,241,466,581 $ (1,257,564,664)

$ 1,241,466,581 $ 1,241,466,581 $ (1,241,466,581) $ 1,257,564,664

$ 1,038,392,104 $ 1,038,398,299 $ 1,038,431,815 $ 1,054,248,054

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Line

No.

417 Current Deferred Tax Liabilities 418 Book Unamortized Cost Of Reacquired Debt - ST 419 CIP/DSM-Advertising - ST 420 Int InclExp On Disputed Tax - ST 421 Interest Expense - Deferred Fuel Revenue (DTL) 422 Pension Expense (DTL) - ST 423 Pension Payment (DTL) - ST 424 Prepaid Advertising 425 Rate Case / Restnicturing Expense - ST 426 Reg A/L - Transmission Attach 0 - ST (DTL) 427 Reg Asset - Texas Surcharge (DTL) 428 Renewable Energy Standard/Credit 429 State Tax Deduct Cash vs Acc - Audit 430 Total Current Deferred Tax Liabilities

431

432 Long Term Deferred Tax Liabilities 433 Book Unamortized Cost of Reacquired Debt 434 CIP/DSM-Advertising - LT 435 Int Inc/Exp on Disputed Tax 436 Mark-to-Market Adjustment - LT 437 Pension Expense (DTL) 438 Prepaid Advertising - LT 439 Rate Case / Restructuring Expense 440 Reg A/L - Transmission Attach 0 (DTL) 441 Reg Asset - NM NOX Expense 442 Reg Asset - Texas Surchaige (DTL) - LT 443 Renewable Energy Standard/Credit - LT 444 State Tax Deduct Cash vs Acc-Audit- LT 445 Texas Margin Tax - PY 446 Plant AFUDC Equity (FAS 109) 447 Plant Other FT - 282 (FAS 109) 448 Plant - 281 - Income Statement (APB 11) 449 Plant - 282 - Income Statement (APB 11) (2) 450 Plant - 283 - Income Statement (APB 11) 451 Rate Case / Restructuring Expense - Recoverable Meters 452 Total Long Term Deferred Tax Liabilities

453

454 Total Deferred Tax Liabilities

455

456 Total Deferred Tax Assets/Liabilites

Balance on

Balance on

Balance on

Balance on

3/31/2017

4/30/2017

5/31/2017

6/30/2017



Line

No. Current Deferred Tax Assets

Beginning

Balance on 6130/2016 Debits Credits

Ending

Balance on 6130/2017

457 Bad Debts $ 2,106,408 $ 177,408 $ (2,283,817) $ 458 CIP/DSM ST (DTA) 601,074 1,699 (602,774) 459 Deferred Fuel Costs - DTA 22,787,477 61,765 (22,849,242) 460 Employee Incentive Plans 266,542 553,722 (820,264) 461 Environmental Remediation 6,616 633 (7,248) 462 Fuel Tax Cr - Inc Addback (R2A Only) 1,550 5 (1,555) 463 Interest Inc/Exp On Disputed Tax - ST DTA 90,199 14,257 (104,456) 464 Inventory Reserve 123,863 399 (124,262) 465 Litigation Reserve 89,949 (89,949) 466 NOL: Federal - Current Non-Utility 181 _ (181) 467 NOL: Federal - Current Operating 15,094,843 - (15,094,843) a68 NOL: New Mexico - ST 244,439 131,621 (376,059) 469 NOL. New Mexico - ST - Valuation Allowance (60,632) 93,280 (32,648) 470 Non-Qualified Pension Plans - ST 93,920 401 (94,320) 471 Performance Recognition Awards 6,097 7,152 (13,249) 472 Performance Share Plan 68,892 2,443 (71,335) 473 Post Employment Benefits - Retiree Medical (FAS 106) - ST 350,404 986 (351,391) 474 Rate Refund 1,608,478 73,406 (1,681,884) 475 Rate Refund Reserve 5,237 (5,237) 476 Reg A/L - Transmission Attach 0 - ST 1,778,869 15,558 (1,794,427) 477 Reg Liability - Refund Obligation - ST 6,695 (6,695) 478 State Tax Deduct Cash vs Acc - DTA (Q4 Only) 1,212,395 - (1,212,395) 479 State Tax Deduction Cash vs Accrual (Fin 48) - Perin - Elec 673,654 23 (673,678) 480 State Tax Deduction Cash vs Accrual (Fin 48) - Perm - Nonreg 600 39 (638) 481 Unbilled Revenue - Fuel Costs 40,846 (40,846) 482 Vacation Accrual 1,665,892 103,829 (1,769,720) 483 Total Current Deferred Tax Assets 48,721,762 $ 1,381,352 $ 50,103,114 $

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Ending Balance on

No. 6/30/2016 Debits Credits 6/30/2017 484 485 Long Tenn Defened Tax Assets 486 Bad Debts - LT $ - $ 2,348,744 $ (90,700) $ 2,258,045 487 CIP/DSM - LT 916,479 609,638 (8,484) 1,517,633 488 Contributions Canyover 1,989,017 166,671 (709,503) 1,446,185 489 Credit. Elec Vehicle 7,500 7,500 490 Credit. ITC Grant 166,162 35,974 202,136 491 Credit New Hire Retention 11,000 - 11,000 492 Credit: R & E 2,896,449 1,739,188 (12,991) 4,622,646 493 Deferred Comp Plan Reserve 503,140 192,044 (1,853) 693,331 494 Deferred Fuel Costs - LT DTA 11,369,435 (250,413) 11,119,022 495 Employee Incentive Plans - LT 1,420,475 (874,605) 545,870 496 Environmental Remediation - LT 30,892 7,328 (6,732) 31,488 497 Fuel Tax Cr - Inc Addback - LT (R2A Only) 1,313 (3) 1,309 498 Int Inc/Exp On Disputed Tax - DTA (40,716) 673,248 (9,012) 623,520 499 Inventoiy Reserve - LT 124,174 (304) 123,870 500 Federal State Unamortized ITC (FAS 109) 251,506 (96,792) 154,714 501 Plant Other FT - 190 (FAS 109) 1,552,547 - 37,466 1,590,013 502 Plant 190 - Income Statement (APB 11) 74,469,483 5,833,656 80,303,138 503 Litigation Reserve - LT 95,415 (95,415) 504 NOL. Federal - LT Non-Utility 2,278,960 810,594 (166) 3,089,389 505 NOL: Federal - LT Operating 78,446,869 20,233,741 (17,643,565) 81,037,045 506 NOL: Kansas - LT 39,302 23,294 (8,153) 54,443 507 NOL: New Mexico - LT 3,041,974 556,966 (785,899) 2,813,042 508 NOL: New Mexico - LT - Valuation Allowance (367,764) 199,650 (260,436) (428,549) 509 NOL: Oklahoma - LT 38,376 32,442 ( 11,355) 59,463 510 Non-Qualified Pension FAS 158 (247,065) 24,883 (104,295) (326,476) 511 Non-Qualified Pension Plans 540,668 158,813 (115,708) 583,773 512 OCI - Non-Qualified Pension FAS 158 (DTA) 247,065 79,412 326,476 513 OCI - Treasuiy (DTA) 410,334 - (41,232) 369,102 514 Performance Recognition Awards - LT - 12,384 (1,766) 10,618 515 Performance Share Plan - LT 59,063 123,982 (5,508) 177,537 516 Post Empl Benefits - Long Tenn Disability (FAS 112) 380,724 37,201 (122,960) 294,966 517 Post Empl Benefits - Rethee Medical (FAS 106) 5,090,277 347,481 (318,127) 5,119,631 518 Rate Refund - LT 920,550 588,371 (233,066) 1,275,855 519 Reg A/L - Transmission Attach 0 (248,934) 267,671 (18,736) - 520 Reg Liability - Refund Obligation - 6,041 (6,041) 521 Renewable Energy Standard - DTA 1,910 (1,910) _

522 State Tax Deduct Cash vs Accrual - LT DTA (Q4 Only) 570,843 (2,971) 567,872 523 State Tax Deduct Cash vs Accnial - Fin48 Penn LT DTA (Elec) 42,403 1,206,669 1,249,073 524 State Tax Deduct Cash vs Accnial - Fin48 Penn LT DTA (NR) 813 1,102 (8) 1,907 525 Vacation Accrual - LT 1,738,016 (3,833) 1,734,183 526 Texas Margin Tax 267,969 (212,126) - 55,843 527 Total Long Term Deferred Tax Assets $ 173,695,045 $ 51,426,641 $ (21,805,076) $ 203,316,610 528 529 Total Deferred Tax Assets 222,416,807 $ 52,807,994 $ (71,908,190) $ 203,316,610

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Line No. 530 Current Deferred Tax Liabilities

Beginning Balance on 6/30/2016 Debits Credits

Ending Balance on 6/30/2017

531 Book Unamortized Cost Of Reacquired Debt - ST (143,452) $ 144,803 $ (1,351) $ 532 CIP/DSM-Advertising - ST (103,059) 103,341 (282) 533 Int Inc/Exp On Disputed Tax - ST 193 (193) 534 Interest Expense - Deferred Fuel Revenue (DTL) 694 (694) 535 Pension Expense (DTL) - ST (4,807,497) 4,825,871 (18,375) 536 Pension Payment (DTL) - ST 24,283 (24,283) 537 Prepaid Advertising (113,755) 114,054 (299) 538 Rate Case / Restructuring Expense - ST (928,328) 1,035,261 (106,933) 539 Reg A/L - Transmission Attach 0 - ST (DTL) 375,375 (375,375) 540 Reg Asset - Texas Surcharge (DTL) (59,412) 87,832 (28,420) 541 Renewable Energy Standard/Credit (2,774,113) 2,976,879 (202,766) 542 State Tax Deduct Cash vs Acc - Audit (612,540) 612,540 - 543 Total Current Deferred Tax Liabilities $ (9,542,155) $ 10 01,127 $ 758,972 $ 544 545 Long Tenn Deferred Tax Liabilities 546 Book Unamortized Cost of Reacquired Debt $ (593,351) $ 42,660 $ (42,692) $ (593,382) 547 CIP/DSM-Advertising - LT 29,503 (88,508) (59,006) 548 Int Inc/Exp on Disputed Tax - 162 (162) - 549 Mark-to-Market Adjustment - LT (417,105) 193,401 (161,155) (384,859) 550 Pension Expense (DTL) (51,504,272) 2,931,024 (8,620,494) (57,193,742) 551 Prepaid Advertising - LT 36,987 (111,684) (74,697) 552 Rate Case / Restmcturing Expense (3,870,359) 5,113,770 (6,982,354) (5,738,943) 553 Reg A/L - Transmission Attach 0 (DTL) 261,726 (5,812,835) (5,551,109) 554 Reg Asset - NM NOX Expense (10,293) 46 (47) (10,293) 555 Reg Asset - Texas Surcharge (DTL) - LT (4,946,594) (4,946,594) 556 Renewable Energy Standard/Credit - LT (863,891) 1,788,522 (4,640,326) (3,715,695) 557 State Tax Deduct Cash vs Acc-Audit- LT (438) 99 (1,574,182) (1,574,521) 558 Texas Margin Tax - PY 559 Plant AFUDC Equity (FAS 109) (40,598,704) (4,938,416) (45,537,120) 560 Plant Other FT - 282 (FAS 109) 3,670,273 443,125 4,113,398 561 Plant - 281 - Income Statement (APB 11) (1,117,168) (26,413) (1,143,581) 562 Plant - 282 - Income Statement (APB 11) (2) (1,031,317,077) (79,962,650) (1,111,279,727) V) 563 564

Plant - 283 - Income Statement (APB 11) Rate Case / Restructuring Expense - Recoverable Meters

(16,767,000) 1,435

(7,107,794) (1,435)

(23,874,794) -

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565 Total Long Term Deferred Tax Liabilities $ (1,143,389,383) $ 10,399,335 $ 124,574,615 $ (1,257,564,664) in 0 .-i

566 CA

567 Total Deferred Tax Liabilities $ 1,152,931,539 $ 20,700,462 $ (125,333,587) $ (1,257,564,664) 171 568 .4 co. 569 Total Deferred Tax Assets/Liabilites $ (930,514,732) $ 73,508,455 $ (197,241,777) $ 1,054,248,054

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Schedule G-U7.4a Page 1 of 11


Southwestern Public Service Company ADIT — Description of Timing Differences

Line No.

2. Bad Debts — See explanation for Line No. 14 on Schedule G-U7.1. This timing difference will reverse when customers accounts receivable are paid or charged-off.

3. CIPIDSM ST (DTA) — See explanation for Line 51 on Schedule G-U7.1. This timing difference represents the current portion and will reverse in current period.

4. Deferred Fuel Costs (DTA) — See explanation for Line No. 50 on Schedule G-U7.1. For Texas retail, this timing difference will reverse through customer surcharges. For New Mexico retail, this tirning difference will reverse out every two months. For Texas and New Mexico deferred unbilled, this timing difference will reverse out every month.

5. Employee Incentive Plans — See explanation for Line No. 22 on Schedule G-U7.1. This timing difference will reverse when all eligible employees have received their incentive payout under the plan.

6. Environmental Remediation — See explanation for Line No. 54 on Schedule G-U7.1. This timing difference will reverse as payments are made to vendors contracted to perform the clean-up of the site.

7. Fuel Tax Credit — Income Add Back — See explanation for Line No. 148 on Schedule G-U7.1. This timing difference will reverse within 12 months after the tax return is filed.

8. Interest Inc/Exp on Disputed Tax — See explanation for Line No. 24 on Schedule G-U7.1. This tirning difference will be reversed as outstanding current audit periods become closed and final revenue agent reports ("RAR") are issued resulting in either interest on audit adjustments being paid to governments or received from governments.

9. Inventory Reserve — See explanation for Line No. 150 on Schedule G-U7.1. This timing difference will reverse when all inventory items in question have been written off as obsolete or re-classed back to inventory.

10. Litigation Reserve — For book purposes, accruals in the current year for the possible settlements via legal actions taken by others are included in book expense. Per I.R.C. § 461(h)(2)(C) if the liability of the taxpayer requires a payrnent to another person and — (i) arises under any workers compensation act, or (ii) arises out of any tort, economic performance occurs as the payments to such person are rnade. This reconciling item reverses book accruals and deducts actual payments. This timing difference will reverse when all accrued legal settlement costs have been paid to all parties of the settlement.

11. NOL: Federal — Current Non-Utility — Due to the generation of a Net Operating Loss ("NOL") at the consolidated level for various tax years since 2003, and subsequent utilization of NOL carryforwards at the consolidated level for some tax years, all charitable contributions made/paid by Southwestern Public Service Company ('SPS") during this time period were converted to an NOL carryforward. The charitable

0263




Line No.

contribution deduction is calculated at the consolidated level (subject to limitations) and then allocated to individual companies within the consolidated group. This timing difference will reverse when taxable income at the consolidated level is sufficient to utilize this NOL carryforward.

12. NOL: Federal - Current Operating — This is due to the generation of an NOL at the consolidated level for various tax years since 2011 based on the consolidated corporation's taking of bonus depreciation. This timing difference will reverse when taxable income at the consolidated level is sufficient to utilize this NOL carryforward.

13. NOL: New Mexico — ST — Xcel Energy Inc. (the parent company of SPS) files a consolidated state income tax return in New Mexico. Presently, Xcel Energy Inc. is in an NOL carryforward position with respect to the state of New Mexico due to a consolidated New Mexico NOL dating back to 2003. This Annual Deferred Income Tax ("ADIT") item reflects that portion of the New Mexico NOL carryforward allocated to SPS. This timing difference will reverse when taxable incorne at the consolidated New Mexico level is sufficient to utilize this NOL carryforward in the current period.

14. NOL: New Mexico — ST — Valuation Allowance — Due to the short carryforward period for the New Mexico NOL through 2012 (5 years) it is probable that not all of the NOL will be utilized in the current period prior to NOL expiration. Therefore, for GAAP purposes the NOL is reduced by the amount which will be lost to expiration. This timing difference will reverse when taxable income at the consolidated New Mexico level is sufficient to utilize this NOL carryforward in the current period.

15. Non-Qualified Pension Plans — ST — See explanation for Line No. 59 on Schedule G-U7.1. This timing difference will reverse as the plan participants are paid in the current period.

16. Performance Recognition Awards — See explanation for Line No. 29 on Schedule G-U7.1. This timing difference will reverse as the plan participants are paid in the current period.

17. Performance Share Plan — See explanation for Line No. 30 on Schedule G-U7.1. This timing difference will reverse as the plan participants are paid in the current period.

18. Post-Employment Benefits — Retiree Medical (FAS106) — ST — See explanation for Line No. 62 on Schedule G-U7.1. This timing difference represents the current portion of the "Other Post-Employment Benefits" accrued and paid to retirees.

19. Rate Refund — See explanation for Line No. 65 on Schedule G-U7.1. This timing difference will reverse as the various rate filings/proceedings underlying the refunds are settled in the current period.

0264




Line No.

20. Rate Refund Reserve — See explanation for Line No. 65 on Schedule G-U7.1. This timing difference will reverse as amounts are refunded to customers in the current period.

21. Reg A/L — Transmission Attach 0 — ST — See explanation for Line No. 66 on Schedule G-U7.1. This timing difference will reverse in the current period.

22. Reg Liability — Refund Obligation — ST — See explanation for Line No. 65 on Schedule G-U7.1. This timing difference represents the current portion of the refund to be paid to customers.

23. State Tax Deduction Cash vs Acc — DTA (Q4 Only) — See explanation for Line No. 71 on Schedule G-U7.1. This timing difference will reverse by December of the following year after final payments are made to various states for state income taxes and any return-to-accrual adjustments are recorded.

24. State Tax Deduction Cash vs Accrual (FIN 48) — Perm — Elec — See explanation for Line No. 71 on Schedule G-U7.1. This timing difference is associated with state income taxes on short-term permanent FIN 48 differences for electric and will reverse when the underlying FIN 48 differences are reversed.

25. State Tax Deduction Cash vs Accrual (FIN 48) — Perm — NonReg — See explanation for Line No. 71 on Schedule G-U7.1. This timing difference is associated with state income taxes on short-term permanent FIN 48 differences for non-regulated and will reverse when the underlying FIN 48 differences are reversed.

26. Unbilled Revenue — Fuel Costs — See explanation for Line No. 50 on Schedule G-U7.1. This timing difference will reverse when customers are billed. For all retail and wholesale customers, this will be in the following month except for a small portion of wholesale-unbilled fuel true-up, which will be reversed by the end of the second month.

27. Vacation Accrual — See explanation for Line No. 33 on Schedule G-U7.1. This timing difference will reverse as current employees have taken their vacation earned to date.

31. Bad Debts — LT — See explanation for Line No. 14 on Schedule G-U7.1. This timing difference will reverse when customers accounts receivable are paid or charged-off.

32. CIP/DSM — LT — See explanation for Line No. 51 on Schedule G-U7.1. This timing difference will reverse over the next 60 months as per IRS agreement.

33. Contributions Carryover — See explanation for Line No. 19 on Schedule G-U7.1. This timing difference will reverse when taxable income is sufficient to allow contributions previously carried over to be deducted currently.

34. Credit: Electric Vehicle — Fed DIT Only — This item reflects the deferred tax asset resulting from the excess or unused Electric Vehicle Credit. This item will be reversed

0265




Line No.

at such time that the consolidated income tax liability becomes great enough to begin using carryforward credits.

35. Credit: ITC Grant — Fed DIT Only — This item reflects the deferred tax asset resulting from the excess or unused Investment Tax Credit (ITC") Grant. This item will be reversed at such tirne that the consolidated income tax liability becomes great enough to begin using carryforward credits.

36. Credit: New Hire Retention — Fed DIT Only — This item reflects the deferred tax asset resulting from the excess or unused New Hire Credit. This item will be reversed at such time that the consolidated income tax liability becomes great enough to begin using carryforward credits.

37. Credit: R&E Credit — Fed DIT Only — This item reflects the deferred tax asset resulting from the excess or unused Increased Research Expenditures (R&E") Credit. This item will be reversed at such time that the consolidated income tax liability becornes great enough to begin using canyforward credits.

38. Deferred Compensation Plan Reserve — See explanation for Line No. 20 on Schedule No. G-U7.1. This timing difference will reverse when all current participants have received their final payment.

39. Deferred Fuel Costs (DTA) — See explanation for Line No. 50 on Schedule G-U7.1. For Texas retail, this timing difference will reverse through custorner surcharges. For New Mexico retail, this timing difference will reverse out every two months. For Texas and New Mexico deferred unbilled, this timing difference will reverse out every month.

40. Employee Incentive Plans — LT — See explanation for Line No. 22 on Schedule G-U7.1. This timing difference will reverse when all eligible employees have received their incentive payout under the plan.

41. Environmental Remediation — LT — See explanation for Line No. 54 on Schedule G-U7.1. This timing difference will reverse as payments are made to vendors contracted to perform the clean-up of the site.

42. Fuel Tax Credit — Income Add Back — See explanation for Line No. 148 on Schedule G-U7.1. This timing difference will reverse within 12 months after the tax return is filed.

43. Int Inc/Exp on Disputed Tax — DTA — See explanation for Line No. 24 on Schedule G-U7.1. This timing difference will be reversed as outstanding current audit periods become closed and final RAR are issued resulting in either interest on audit adjustments being paid to governments or received from governments.

44. Inventory Reserve — LT — See explanation for Line No. 150 on Schedule G-U7.1. This timing difference will reverse when all inventory items in question have been written off as obsolete or re-classed back to inventory.

0266




Line No.

45. Fed & State Unamortized ITC (FAS 109) — For book purposes, per Statement of Financial Accounting Standards ("FAS") No. 109 (Accounting for Income Taxes), regulated enterprises are required to treat unamortized ITC (FERC account 255) as a temporary difference. Therefore, this item reflects ADIT on unamortized ITC based on revenue requirement impact (i.e., "grossed-ur for taxes). This timing difference will be reversed over the remaining life of the underlying utility property to which the investment tax credits relate. The remaining life at 3/31/2017 is approximately 5 years.

46. Plant Other FT — 190 (FAS109) — For book purposes, per FAS No. 109 (Accounting for Income Taxes), regulated enterprises are required to adjust a deferred tax liability or asset for enacted changes in tax rates (i.e., ADIT balances must be calculated using the most recent income tax rates in effect as of the balance sheet date). Since plant related deferred taxes are calculated using the Average Rate Assumption Method ("ARAM"), this timing difference represents the difference between plant related deferred taxes calculated using the ARAM and plant related deferred taxes calculated using the most recent income tax rates in effect as of the balance sheet date based on revenue requirement (i.e., "grossed-ur for taxes). This timing difference will reverse over the remaining book life of depreciable assets.

47. Plant 190 — Income Statement (APB 11) — This item reflects ADIT on tax only originating timing differences for Contributions in Aid of Construction, avoided cost interest, pension and benefits capitalized, and ESOP dividends capitalized. (See explanation for Line Nos. 6, 13, 23, and 60 on Schedule G-U7.1 for each respective reconciling item.) These plant related basis differences are increases to taxable income resulting in deferred tax assets as reported in FERC account 190. This timing difference will be reversed over time through book depreciation expense that is allocated to these plant related basis differences.

48. Litigation Reserve — LT — For book purposes, accruals in the current year for the possible settlements via legal actions taken by others are included in book expense. Per I.R.C. § 461(h)(2)(C) if the liability of the taxpayer requires a payment to another person and — (i) arises under any workers compensation act, or (ii) arises out of any tort, economic performance occurs as the payments to such person are made. This reconciling item reverses book accruals and deducts actual payments. This timing difference will reverse when all accrued legal settlement costs have been paid to all parties of the settlement.

49. NOL: Federal —LT — Non-Utility — Due to the generation of an NOL at the consolidated level for various tax years since 2003, and subsequent utilization of NOL carryforwards at the consolidated level for some tax years, all charitable contributions made/paid by SPS during this time period were converted to an NOL carryforward. The charitable contribution deduction is calculated at the consolidated level (subject to limitations) and then allocated to individual companies within the consolidated group. This timing

0267




Line No.

difference will reverse when taxable income at the consolidated level is sufficient to utilize this NOL carryforward.

50. NOL: Federal — LT Operating — Due to the generation of an NOL at the consolidated level for various tax years since 2011 based on the consolidated corporation's taking of bonus depreciation. This tirning difference will reverse when taxable income at the consolidated level is sufficient to utilize this NOL carryforward.

51. NOL: Kansas — LT — Xcel Energy Inc. (the parent company of SPS) files a consolidated state income tax return in Kansas. Presently, Xcel Energy Inc. is in an NOL canyforward position with respect to the state of Kansas, due to consolidated Kansas NOLs dating back to 2002. This ADIT itern reflects that portion of the Kansas NOL carryforward allocated to SPS. This timing difference will reverse when taxable incorne at the consolidated Kansas level is sufficient to utilize this NOL carryforward.

52. NOL: New Mexico — LT — Xcel Energy Inc. (the parent company of SPS) files a consolidated state income tax return in New Mexico. Presently, Xcel Energy Inc. is in an NOL carryforward position with respect to the state of New Mexico due to a consolidated New Mexico NOL dating back to 2003. This ADIT item reflects that portion of the New Mexico NOL canyforward allocated to SPS. This timing difference will reverse when taxable income at the consolidated New Mexico level is sufficient to utilize this NOL carryforward.

53. NOL: New Mexico — LT — Valuation Allowance — Due to the short carryforward period for the New Mexico NOL through 2012 (5 years) it is probable that not all of the NOL will be utilized in the current period prior to NOL expiration. Therefore, for GAAP purposes the NOL is reduced by the amount which will be lost to expiration. This tirning difference will reverse when taxable income at the consolidated New Mexico level is sufficient to utilize this NOL carryforward in the current period.

54. NOL: Oklahoma — LT — Xcel Energy Inc. (the parent company of SPS) files a consolidated state income tax return in Oklahorna. Presently, Xcel Energy Inc. is in an NOL cam/forward position with respect to the state of Oklahoma, due to consolidated Oklahoma NOLs dating back to 2003. This ADIT item reflects that portion of the Oklahoma NOL canyforward allocated to SPS. This timing difference will reverse when taxable income at the consolidated Oklahoma level is sufficient to utilize this NOL canyforward.

55. Non-Qualified Pension Plans FAS 158 — See explanation for Line No. 59 on Schedule G-U7.1. This timing difference will reverse when the final payment is made to the last surviving retiree (or dependent) covered by this plan.

56. Non-Qualified Pension Plans — See explanation for Line No. 59 on Schedule G-U7.1. This timing difference will reverse when the final payment is made to the last surviving retiree (or dependent) covered by this plan.

0268




Line No.

57. OCI — Non-Qualified Pension Plans FAS 158 — For book purposes items reported in Other Comprehensive Income (OCI") on the balance sheet must be reported net of tax. One such item included in OCI for SPS relates to unrealized gains or losses for employee non-qualified pensions that are not recoverable by customers. This ADIT amount reflects the taxes on OCI related to these unrealized losses. This timing difference will reverse as loses are realized for book purposes.

58. OCI — Treasury — For book purposes items reported in OCI on the balance sheet must be reported net of tax. One such item included in OCI for SPS relates to derivative instruments used to mitigate market risk and to enhance operations not qualifying for the normal purchases and normal sales exception, as defined by FAS No. 133 (Accounting for Derivative Instruments and Hedging Activities) which are recorded at fair value. This ADIT amount reflects the taxes on OCI related to these types of derivative instruments. This timing difference will reverse as the various "hedging" positions are settled.

59. Performance Recognition Awards — LT — See explanation for Line No. 29 on Schedule G-U7.1. This timing difference will reverse as the plan participants are paid in the current period.

60. Performance Share Plan — LT — See explanation for Line No. 30 on Schedule G-U7.1. This timing difference will reverse as the plan participants are paid in the future periods.

61. Post-Employment Benefits — Long Term Disability (FAS 112) — See explanation for Line No. 63 on Schedule G-U7.1. This timing difference will reverse over the remaining life of those employees currently on long-term disability.

62. Post-Employment Benefits — Retiree Medical (FAS 106) — See explanation for Line No. 62 on Schedule G-U7.1. This timing difference will reverse over the remaining life of retirees eligible for "Other Post Retirement Benefits."

63. Rate Refund — LT — See explanation for Line No. 65 on Schedule G-U7.1. This timing difference will reverse as the various rate filings/proceedings underlying the refunds are settled in a future period.

64. Reg A/L — Transmission Attach 0 — See explanation for Line No. 66 on Schedule G-U7.1. This timing difference will reverse in a future period.

65. Reg Liability — Refund Obligation — See explanation for Line No. 65 on Schedule G-U7.1. This timing difference represents the portion of the refund to be paid to customers in a future period.

66. Renewable Energy Standard — DTA — See explanation for Line No. 68 on Schedule G-7.1. For tax purposes, renewable energy costs are immediately deductible, however for book purposes the costs are deferred as regulatory assets and, once approved through a rate case, are amortized over a period determined within the specified rate case.

0269




Line No.

67. State Tax Deduction Cash vs Accrual — LT DTA (Q4 Only) — See explanation for Line No. 71 on Schedule G-U7.1. This timing difference will reverse by December of the following year after final payments are made to various states for state income taxes and any return-to-accrual adjustments are recorded.

68. State Tax Deduction Cash vs Accrual FIN 48 Perm LT DTA (Elec) — See explanation for Line No. 71 on Schedule G-U7.1. This timing difference is associated with state income taxes on long-term permanent FIN 48 differences for electric and will reverse when the underlying FIN 48 differences are reversed.

69. State Tax Deduction Cash vs Accrual FIN 48 Perm LT DTA (NR) — See explanation for Line No. 71 on Schedule G-U7.1. This timing difference is associated with state income taxes on long-term permanent FIN 48 differences for non-regulated utilities and will reverse when the underlying FIN 48 differences are reversed.

70. Vacation Accrual — LT — See explanation for Line No. 33 on Schedule G-U7.1. This timing difference will reverse as current employees have taken their vacation earned to date.

71. Texas Margin Tax — For book purposes, per FAS No. 109 (Accounting for Income Taxes), regulated enterprises are required to adjust a deferred tax liability or asset for enacted changes in tax rates (i.e., ADIT balances must be calculated using the most recent income tax rates in effect as of the balance sheet date). Since under GAAP, the Texas Margin Tax is considered an income tax, this ADIT balances reflects the difference between deferred taxes calculated on selected non-plant thning differences at a composite rate incorporating the Texas Margin Tax (apportionment and rate) and deferred taxes calculated on these timing differences at a composite rate excluding the Texas Margin Tax. This timing difference will reverse as underlying selected non-plant differences reverse.

76. Book Unamortized Cost of Reacquired Debt — ST — See explanation for Line No. 16 on Schedule G-U7.1. This timing difference will reverse in the current period.

77. CIP/DSM-Advertising — ST — See explanation for Line No. 21 on Schedule G-U7.1. Specifically this difference relates to advertising costs associated with corporate demand side management programs that are pre-paid at the beginning of the year and then amortized, for tax purposes these costs are deducted when paid. This timing difference will reverse in the current period.

78. Interest Inc/Exp on Disputed Tax — ST — See explanation for Line No. 24 on Schedule G-U7.1. This timing difference will be reversed as outstanding current audit periods become closed and final RAR are issued resulting in either interest on audit adjustments being paid to governments or received from governments.

0270




Line No.

79. Interest Expense — Deferred Fuel Revenue (DTL) — See explanation for Line No. 110 on Schedule G-U7.1. This timing difference will reverse as part of a surcharge passed on to Texas retail customers for deferred gas costs.

80. Pension Expense (DTL) — ST — See explanation for Line No. 61 on Schedule G-U7.1. This timing difference will reverse in the current period.

81. Pension Payment (DTL) — ST — See explanation for Line No. 61 on Schedule G-U7.1. This timing difference will reverse in the current period.

82. Prepaid Advertising — See explanation for Line No. 31 on Schedule G-U7.1. This timing difference will reverse in the current period.

83. Rate Case/Restructuring Expense — ST — See explanation for Line No. 66 on Schedule G-U7.1. This timing difference will reverse in the current period.

84. Reg A/L — Transmission Attach 0 — ST (DTL) — See explanation for Line No. 66 on Schedule G-U7.1. This timing difference will reverse in the current period.

85. Reg Asset — Texas Surcharge (DTL) - See explanation for Line No. 67 on Schedule G-U7.1. This timing difference will reverse in the current period.

86. Renewable Energy Standard/Credit — See explanation for Line No. 68 on Schedule G-U7.1. For tax purposes, renewable energy costs are immediately deductible, however for book purposes the costs are deferred as regulatory assets and, once approved through a rate case, are amortized over a period determined within the specified rate case.

87. State Tax Deduct Cash vs Acc-Audit — See explanation for Line No. 71 on Schedule G-U7.1. This timing difference will reverse as the state income tax associated with current period audit adjustments reverse or settle with the state revenue departments.

91. Book Unamortized Cost of Reacquired Debt — See explanation for Line No. 16 on Schedule G-U7.1. Book amortization on the cost of reacquired debt is scheduled to run through 8/1/2047.

92. CIP/DSW-Advertising — LT — See explanation for Line No. 21 on Schedule G-U7.1. Specifically this difference relates to advertising costs associated with corporate demand side management programs that are pre-paid at the beginning of the year and then amortized, for tax purposes these costs are deducted when paid. This timing difference will reverse in the current period.

93. Interest Inc/Exp on Disputed Tax — See explanation for Line No. 24 on Schedule G-U7.1. This timing difference will be reversed as outstanding current audit periods become closed and final RAR are issued resulting in either interest on audit adjustments being paid to governments or received from governments.

0271

Schedule G-U7.4a Page 10 of 1 l



Line No.

94. Mark-to-Market Adjustment — LT — See explanation for Line No. 26 on Schedule G-U7.1. This timing difference will reverse as the various "hedgine positions are settled in a future period.

95. Pension Expense (DTL) — See explanation for Line No. 61 on Schedule G-U7.1. This tirning difference will reverse in the current period.

96. Prepaid Advertising — LT — See explanation for Line No. 31 on Schedule G-U7.1. This tirning difference will reverse in the current period.

97. Rate Case/Restructuring Expense — LT — See explanation for Line No. 64 on Schedule G-U7.1. This tirning difference will reverse in the current period.

98. Reg A/L — Transmission Attach 0 (DTL) — See explanation for Line No. 66 on Schedule G-U7.1. This timing difference will reverse in a future period.

99. RA — NM NOx Expense — For book purposes, the deferral of the allowances expensed concurrent with the rnonthly ernission of nitric oxide / nitrogen dioxide ("NOx") in New Mexico as allowed in the 2011 New Mexico Rate Case. For tax purposes expense of the allowances are recognized as incurred. This reconciling item reverses the book accrual and deducts actual emission expense. This timing difference will reverse in a future period, and is undetermined at this time.

100. Reg Asset — Texas Surcharge (DTL) — LT — See explanation for Line No. 67 on Schedule G-U7.1. This timing difference will reverse in the current period.

101. Renewable Energy Standard/Credit — LT — See explanation for Line No. 68 on Schedule G-U7.1. This timing difference will reverse in a future period, and is undetermined at this tirne.

102. State Tax Deduct Cash vs Acc-Audit-LT — See explanation for Line No. 71 on Schedule G-U7.1. This timing difference will reverse as the state income tax associated with non-current period audit adjustments reverses or settles with the state revenue departments.

103. Texas Margin Tax — PY— See explanation for Line 71 on this schedule.

104. AFUDC Equity (FAS 109) — Historically, allowance for funds used during construction ("AFUDC") equity capitalized to plant in service has been treated as a perrnanent difference — both in the initial capitalization and when book depreciation on the book higher basis is recorded. However, per FAS No. 109 (Accounting for Income Taxes), regulated enterprises are now required to record accumulated deferred taxes on AFUDC equity. Therefore, this item reflects ADIT on AFUDC equity capitalized to plant in service based on revenue requirement impact (i.e., "grossed-ur for taxes). This timing difference will be reversed over time through book depreciation expense that is allocated to AFUDC equity in the deferred tax calculation.

0272




Line No.

105. Plant Other FT - 282 (FAS 109) — For book purposes, per FAS No. 109 (Accounting for Income Taxes), regulated enterprises are required to record accumulated deferred taxes on all temporary differences, whether flowed through or normalized. Therefore, this item reflects ADIT on temporary differences previously flowed through based on revenue requirement impact (i.e., "grossed-ur for taxes). This timing is being amortized over regulatory approved periods.

106. Plant — 281 — Income Statement (APB 11) — This item reflects ADIT on method/life depreciation differences between book basis plant in service and tax basis plant in service for pollution control facilities. This accelerated amortization resulting in deferred tax liabilities as reported in FERC account 281. This timing difference will reverse over the book life of the associated pollution control facilities.

107. Plant — 282 — Income Statement (APB 11) — This item reflects ADIT on method/life depreciation differences between all book basis plant in service and all tax basis plant in service (excluding computer software and pollution control). This item also reflects ADIT on originating timing differences for plant acquisition adjustments, AFUDC debt, automotive depreciation capitalized, book capitalized costs (simplified service costs), embedded costs (Section 174 Expenditures), interest income on pollution control bonds, ITC basis differences normalized, pensions & benefits capitalized for book, payroll taxes capitalized, property taxes capitalized, Asset Depreciation Range repair allowance, repair expense, sales taxes capitalized, and tax capital leases. These plant related depreciation and basis differences are for the most part decreases to taxable income resulting in deferred tax liabilities as reported in FERC account 282. Both method/life and originating timing differences will be reversed over time through book depreciation expense that is allocated to these depreciation and basis differences in the deferred tax calculation (i.e., over the remaining book life of depreciable assets).

108. Plant — 283 — Income Statement (APB 11) — This item reflects ADIT on method/life depreciation differences between book basis plant in service and tax basis plant in service for computer software only. This item also reflects ADIT on originating timing differences for computer software expensed for tax purposes but capitalized for book purposes. These "non-plant" depreciation and basis differences are decreases to taxable income resulting in deferred tax liabilities as reported in FERC account 283. Both method/life and originating timing differences will be reversed over time through book computer software amortization expense that is allocated to these depreciation and basis differences in the deferred tax calculation (i.e., over the remaining book life of computer software).

109. Rate Case/Restructuring Expense — Recoverable Meters — See explanation for Line No. 32 on Schedule G-U7.1. For book purposes, these expenditures are amortized and charged to book income over periods prescribed by the applicable regulatory authority. For tax purposes, per I.R.C. § 461, expenses incurred in the rate case process are deductible in the current year.

0273


Schedule G-U7.4b Page 1 of 7

Sponsor: Freitas, Koch, Ostrom Docket No. 47527

Adjustments to ADIT

Line No. 2. Bad Debts - See explanation for Line No. 14 on Schedule G-U7.1 - Not included in

Cost of Service.

3. CIP/DSM ST (DTA) - See explanation for Line 51 on Schedule G-U7.1 - Not included in Cost of Service.

4. Deferred Fuel Costs - DTA - See explanation for Line No. 50 on Schedule G-U7.1 - Not included in Cost of Service.

5. Employee Incentive Plans - See explanation for Line No. 22 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

6. Environmental Remediation - See explanation for Line No. 54 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

7. Fuel Tax Credit - Income Add Back - See explanation for Line No. 148 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

8. Int Inc/Exp on Disputed Tax - ST - See explanation for Line No. 24 on Schedule G-U7.1 - Not included in Cost of Service.

9. Inventory Reserve - See explanation for Line No. 150 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

10. Litigation Reserve - See explanation for Line No. 10 on Schedule G-7.4a - ADIT calculated at composite statutory tax rate.

11. NOL: Federal - Current Non-Utility - See explanation for Line No. 11 on Schedule G-7.4a - Not included in Cost of Service.

12. NOL: Federal - Current Operating - See explanation for Line No. 12 on Schedule G-7.4a - Separately calculated in Cost of Service.

13. NOL: New Mexico ST - See explanation for Line No. 13 on Schedule G-7.4a - Not Texas related.

14. NOL: New Mexico - Valuation Allowance ST - See explanation for Line No. 14 on Schedule G-7.4a - Not Texas related.

15. Non-qualified Pension Plans - ST - See explanation for Line No. 59 on Schedule G-U7.1 - Not included in Cost of Service.

16. Performance Recognition Rewards - See explanation for Line No. 29 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

17. Performance Share Plan - See explanation for Line No. 30 on Schedule G-U7.1 - Not included in Cost of Service.

0274




Adjustments to ADIT

Line No. 18. Post Employment Benefits - Retiree Medical (FAS106) - ST - See explanation for

Line No. 62 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

19. Rate Refund - See explanation for Line No. 65 on Schedule G-U7.1 - Not included in Cost of Service.

20. Rate Refund Reserve - See explanation for Line No. 65 on Schedule G-U7.1 - Not included in Cost of Service.

21. Reg A/L - Transmission Attach 0 - ST - See explanation for Line No. 66 on Schedule G-U7.1 - Not included in Cost of Service.

22. Reg Liability - Refund Obligation - ST - See explanation for Line No. 65 on Schedule G-U7.1 - Not included in Cost of Service.

23. State Tax Deduction Cash vs Acc - DTA (Q4 Only) - See explanation for Line No. 71 on Schedule G-U7.1 - Not included in Cost of Service.

24. State Tax Deduction Cash vs Accrual (FIN 48) - Perm - Elec - See explanation for Line No. 71 on Schedule G-U7.1. FIN 48 adjustments are considered out of period.

25. State Tax Deduction Cash vs Accrual (FIN 48) - Perm - NonReg - See explanation for Line No. 71 on Schedule G-U7.1 - FIN 48 adjustments are considered out of period.

26. Unbilled Revenue - Fuel Costs - See explanation for Line No. 50 on Schedule G-U7.1 - Not included in Cost of Service.

27. Vacation Accrual - See explanation for Line No. 33 on Schedule G-U7.1 - Not included in Cost of Service.

31. Bad Debts - LT - See explanation for Line No. 14 on Schedule G-U7.1 - Not included in Cost of Service.

32. CIP/DSM - LT- See explanation for Line No. 51 on Schedule G-U7.1. - Not included in Cost of Service.

33. Contributions Carryover - See explanation for Line No. 19 on Schedule G-U7.1 - Not included in Cost of Service.

34. Credit: Electric Vehicle - Fed DIT Only - See explanation for Line No. 34 on Schedule G-7.4a - ADIT is full credit value.

35. Credit: ITC Grant - Fed DIT Only - See explanation for Line No. 35 on Schedule G-7.4a - Not in Cost of Service.

36. Credit: New Hire Retention - Fed DIT Only - See explanation for Line No. 36 on Schedule G-7.4a - ADIT is full credit value.

0275




Adjustments to ADIT

Line No. 37. Credit: R&E Credit - Fed DIT Only - See explanation for Line No. 37 on Schedule G-

7.4a - ADIT is full credit value.

38. Deferred Compensation Plan Reserve - See explanation for Line No. 20 on Schedule No. G-U7.1 - Not included in Cost of Service.

39. Deferred Fuel Costs (DTA) - See explanation for Line No. 50 on Schedule G-U7.1 - Not included in Cost of Service.

40. Employee Incentive Plans - LT - See explanation for Line No. 22 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

41. Environmental Remediation - LT - See explanation for Line No. 54 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

42. Fuel Tax Credit - Income Add Back - See explanation for Line No. 148 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

43. Int Inc/Exp on Disputed Tax - DTA - See explanation for Line No. 24 on Schedule G-U7.1 - Not included in Cost of Service.

44. Inventory Reserve - LT - See explanation for Line No. 150 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

45. Fed & State Unamortized ITC (FAS 109) - See explanation for Line No. 45 on Schedule G-7.4a - The offset to this ADIT is a Regulatory Liability that is not included in Rate Base.

46. Plant Other FT - 190 (FAS109) - See explanation for Line No. 46 on Schedule G-7.4a - The offset to this ADIT is a Regulatory Liability that is not included in Rate Base.

47. Plant 190 - Income Statement (APB 11) - See explanation for Line No. 47 on Schedule G-7.4a - ADIT calculated at composite statutory tax rate.

48. Litigation Reserve - LT - See explanation for Line No. 48 on Schedule G-7.4a - ADIT calculated at composite statutory tax rate.

49. NOL: Federal -LT Non-Utility - See explanation for Line No. 49 on Schedule G-7.4a - Not in Cost of Service.

50. NOL: Federal - LT Operating - See explanation for Line No. 50 on Schedule G-7.4a - Separately calculated in Cost of Service.

51. NOL: Kansas - LT - See explanation for Line No. 51 on Schedule G-7.4a - Not Texas related.

0276




Adjustments to ADIT

Line No. 52. NOL: New Mexico- LT - See explanation for Line No. 52 on Schedule G-7.4a - Not

Texas related.

53. NOL: New Mexico LT - Valuation Allowance - See explanation for Line No. 53 on Schedule G-7.4a - Not Texas related.

54. NOL: Oklahoma - LT - See explanation for Line No. 54 on Schedule G-7.4a - Not Texas related.

55. Non-qualified Pension Plans (FAS 158) - LT - See explanation for Line No. 59 on Schedule G-U7.1 - Not included in Cost of Service.

56. Non-qualified Pension Plans - See explanation for Line No. 59 on Schedule G-U7.1 - Not included in Cost of Service.

57. OCI - Non-qualified Pension Plans FAS 158 - LT - See explanation for Line No. 57 on Schedule G-7.4a - The offset to this ADIT is to an OCI account that is not included in Rate Base.

58. OCI - Treasury - See explanation for Line No. 58 on Schedule G-7.4a - The offset to this ADIT is to an OCI account that is not included in Rate Base.

59. Performance Recognition Awards - LT - See explanation for Line No. 29 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

60. Performance Share Plan - LT - See explanation for Line No. 30 on Schedule G-U7.1 - Not included in Cost of Service.

61. Post Employment Benefits Long Term Disability (FAS 112) - See explanation for Line No. 63 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

62. Post Employment Benefits Retiree Medical (FAS 106) - See explanation for Line No. 62 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

63. Rate Refund - LT - See explanation for Line No. 65 on Schedule G-U7.1 - Not included in Cost of Service.

64. Reg A/L - Transmission Attach 0 - See explanation for Line No. 66 on Schedule G-U7.1 - Not included in Cost of Service.

65. Reg Liability - Refund Obligation - See explanation for Line No. 65 on Schedule G-U7.1 - Not included in Cost of Service.

66. Renewable Energy Standard - DTA - See explanation for Line No. 68 on Schedule G-U7.1 - Not included in Cost of Service.

0277




Adjustments to ADIT

Line No. 67. State Tax Deduction Cash vs Acc -LT DTA (Q4 Only) - See explanation for Line No.

71 on Schedule G-U7.1 - Not included in Cost of Service.

68. State Tax Deduction Cash vs Accrual FIN 48 Perm LT DTA (Elec) - See explanation for Line No. 71 on Schedule G-U7.1 - FIN 48 items are considered out of period.

69. State Tax Deduction Cash vs Accrual FIN 48 Perm LT DTA (NR) - See explanation for Line No. 71 on Schedule G-U7.1 - FIN 48 items are considered out of period.

70. Vacation Accrual - LT - See explanation for Line No. 33 on Schedule G-U7.1 - Not included in Cost of Service.

71. Texas Margin Tax - See explanation for Line No. 71 on Schedule G-7.4a - For this rate case, the Texas Franchise Tax is included in the income tax calculation; this adjustment is the rate change or FAS 109 adjustment made to accumulated deferred income taxes.

76. Book Unamortized Cost of Reacquired Debt - ST - See explanation for Line No. 16 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

77. DSM-Advertising - ST - See explanation for Line No. 21 on Schedule G-U7.1 - Not included in Cost of Service.

78. Int Inc/Exp on Disputed Tax - ST - See explanation for Line No. 24 on Schedule G-U7.1 - Not included in Cost of Service.

79. Interest Expense - Deferred Fuel Revenue (DTL) - See explanation for Line No. 110 on Schedule G-U7.1 - Not included in Cost of Service.

80. Pension Expense (DTL) - ST - See explanation for Line No. 61 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

81. Pension Payment (DTL) - ST - See explanation for Line No. 61 on Schedule G-U7.1 - ADIT calculated at composite statutory tax rate.

82. Prepaid Advertising - See explanation for Line No. 31 on Schedule G-U7.1 - Not in Cost of Service.

83. Rate Case/Restructuring Expense - ST - See explanation for Line No. 64 on Schedule G-U7.1 - Portion not Texas related eliminated and Texas portion of ADIT calculated at composite statutory tax rate.

84. Reg A/L - Transmission Attach 0 - ST (DTL) - See explanation for Line No. 66 on Schedule G-U7.1 - Not in Cost of Service.

85. Reg Asset - Texas Surcharge - See explanation for Line No. 67 on Schedule G-U7.1 - Not in Cost of Service.

0278




Adjustments to ADIT

Line No. 86 Renewable Energy Standard/Credit - See explanation for Line No. 68 on Schedule G-

U7.1 — Not included in Cost of Service.

87. State Tax Deduct Cash vs Acc-Audit — See explanation for Line No. 71 on Schedule G-U7.1 — Audit adjustments are considered out of period.

91. Book Unamortized Cost of Reacquired Debt - See explanation for Line No. 16 on Schedule G-U7.1 — ADIT calculated at composite statutory tax rate.

92. DSM-Advertising — LT - See explanation for Line No. 21 on Schedule G-U7.1 — ADIT calculated at composite statutory tax rate.

93. Int Inc/Exp on Disputed Tax — ST - See explanation for Line No. 24 on Schedule G-U7.1 — Not included in Cost of Service.

94. Mark to Market Adjustment - LT — See explanation for Line No. 26 on Schedule G-U7.1 — Not included in Cost of Service.

95. Pension Expense (DTL) — See explanation for Line No. 61 on Schedule G-U7.1 — ADIT calculated at composite statutory tax rate.

96. Prepaid Advertising - LT — See explanation for Line No. 31 on Schedule G-U7.1 — Not in Cost of Service.

97. Rate Case/Restructuring Expense - See explanation for Line No. 64 on Schedule G-U7.1 — Portion not Texas related eliminated and Texas portion of ADIT calculated at composite statutory tax rate.

98. Reg A/L — Transmission Attach 0 — See explanation for Line No. 66 on Schedule G-U7.1 — Not in Cost of Service.

99. RA — NM NOx Expense — See explanation for Line No. 99 on Schedule G-7.4a — Not Texas related.

100. Reg Asset — Texas Surcharge (DTL) - LT — See explanation for Line No. 67 on Schedule G-U7.1 — Not in Cost of Service.

101. Renewable Energy Standard/Credit - LT — See explanation for Line No. 68 on Schedule G-U7.1 — Not in Cost of Service.

102. State Tax Deduct Cash vs Acc-Audit-LT — See explanation for Line No. 71 on Schedule G-U7.1 — Audit adjustments are considered out of period.

103. Texas Margin Tax PY — See explanation for Line No. 71 on Schedule G-7.4a — For this rate case, the Texas Franchise Tax is included in the income tax calculation; this adjustment is the rate change or FAS 109 adjustment made to accumulated deferred income taxes.

0279




Adjustments to ADIT

Line No. 104. FAS 109 — AFUDC Equity — See explanation for Line No. 104 on Schedule G-7.4a —

The offset to this ADIT is a Regulatory Asset that is not included in Rate Base.

105. FAS 109 — Prior Flow Through — See explanation for Line No. 105 on Schedule G-7.4a — The offset to this ADIT is a Regulatory Asset that is not included in Rate Base.

106. Accelerated Amortization & Basis Differences — Poll Cont — See explanation for Line No. 106 on Schedule G-7.4a — ADIT calculated at composite statutory tax rate and Update Period activity.

107. Depreciation & Timing Differences — Plant Related — See explanation for Line No. 107 on Schedule G-7.4a — Eliminate non-utility property, adjustment for unblending of depreciation, and ADIT calculated at composite statutory tax rate and adjustment for extension of bonus depreciation and Update Period activity.

108. Accelerated Amortization & Basis Differences - Software — See explanation for Line No. 108 on Schedule G-7.4a — ADIT calculated at composite statutory tax rate and Update Period activity.

109. Rate Case/Restructuring Expense — Recoverable Meters — See explanation for Line No. 32 on Schedule G-U7.1 — ADIT calculated at composite statutory tax rate and Update Period activity.

0280


Analysis of Income Taxes

Schedule G-U7.6 Sponsor: Freitas, Koch


Analysis of Income Taxes Tax Method 2

Line No.

Gross Revenue Requirement Less Cost of Services Items

Test Period Amount Requested

1,888,871,883 () 694,661,158

Fuel Expense (818,897,899) (i) (70,030,575) Other 0 & M Expense (518,970,215) () (263,315,524) Depreciation and Amortization (166,891,024) (l) (110,391,930) Taxes Other Than Income (64,265,210) (l) (47,889,894) Interest on Customer Deposits Consolidated Tax Adjustment

Less Deductions Not Included Cost of Service Interest Expense on Debt

(Including amount capitalized) (84,828,687) () $ (44,483,846) Additional Tax Depredation (236,528,827) (2) (120,606,488) Capitakzed Taxes Other Additions/(Deductions)

Contnbution Canyover 444,833 (2) Deferred Fuel Costs (32,485,747) () Federal NOL (36,913,635) (2) (34,875,331) Pension Expense (2,446,928) 0) (1,424,105) Renewable Energy Standard/Credit (215,739) (2) State Income Taxes (2,144,061) (3) Other (Non-Plant Related not itemized) (33,208,121) (2) (1,643,466)

Add Taxable Income Not Included in Cog of Service. Other Income - Non-Operating

Rate Refund

Less. State Tax Adjustments

8,297,571 (i)

(3,488,929) (2) $

Federal NOL 36,913,635 State Income Taxes 2,144,061 (3)

State Cash vs Accrual 1,841,497

State Taxable Income (62,771,543) State Statutory Tax Rate 2 4391% Current State Income Taxes Before Credits & Adjustments (1,531,047) Less Texas Gross Margin Tax 4,192,414

Texas R&E Credit (527,757) Plant Only Liab Adjust 10,451

Current State Income Taxes 2,144,061

Federal Taxable Income (103,670,736) Federal Tax Rate 35 0000% 35.9224% Current Federal Income Taxes Before Credits & Adjustments (36,284,758) Less Amortization of Investment Tax Credits (172,693) (4) (90,718) Plant Only Liab Adjust 59,220 (5)

Jobs Creation Act Production Deduction Impact (i)

Texas Gross Margin Tax (10,360) Current Federal Income Taxes (36,408,590) (90,718)

Current Federal & State Income Taxes (34,264,529)

Deferred Income Taxes Debits 172,011,669 () $ 57,048,552 Credits (Includes R&E Credits Reclassed to Deferred) (50,275,044) (7) (1,767,969)

Total Deferred Income Taxes S 121,736,625 55,240,583

Total Requested Income Taxes 87,472,096 S 55,189,864

(1) Source per G-U7 6 workpaper - summary of Southwestern Public Service Company Regulatory Combined Operating Statements 60

(2) Refer to detail on G-U7.6a, under column titled "Basis Addition/(Deduction) " 61

(3) State Income Taxes.

62

State Income Tax on Current Year Activity (302,564) 63

State Deduction Cash vs Accrual (Schedule G-7 6a, Line 57) (1,841,497)

64

(2,144,06p 65 (4) Refer to Schedule G-U7 la, line 31

66 (5) Refer to Schedule G-U7 I, line 81

67 (6) Refer to detail on G-U7 61, line 74 & 79, under column titled "Deferred Tax Provision FERC Acct 410 " State Deferred Income Taxes of

S938,291 related to the prior year have been removed from the total (7) Refer to detail on G-U7 6a, line 74 & 79, under column titled "Deferred Tax Provision FERC Acct 411." State Deferred Income Taxes of

68 5796,627 related to the pnor year have been removed from the total.

69 (8) Impact calculated by multiplying the Production taxable income by 9% and then multiplying the result by the Federal & State composite 70 income tax rate of 35%.

0281

Schedule G-U7.6a Sponsor: Freitas, Koch



Analysis of Deferred Federal Income Taxes

Line No. 1 2 3 4

Item Deferred

Test Period Amount Booked Amount Requested (2)

Basis Addition/ (Deduction)

Deferred Tax Provision FERC

Acct. 410

Deferred Tax Reversal FERC

Acct 411 Total Deferred

Taxes Basis Addition/ X 35% = Total

(Deduction) Deferred Taxes Plaut Related

$ (6,017,929) (10,205,305)

2,749,491

Allowance for Funds Used Dunng Construclaon ("AFUDC") Debt AFUDC Equity Amortization of computer software

5 Depletion of Water Rights (41,329) 6 Amortization of limited term plant 2,199,853 7 Amortization Pollution Control Facilities (121,493) 8 Avoided cost interest 7,934,323 9 Book Depreciation Provision - Normalized 144,731,685

10 Book Deprecianon Provision - Pennanent (n 3,586,546 11 Capitalization of Software Exp - Books 116,625 12 Cleanng Account Book Expense 6,435,956 13 Contributions in aid of construction 12,706,209 14 Cost of Removal (7,713,158) 15 ESOP Dividends Capdahzed 639,019 16 Gam/(Loss) on Disposition of Assets (868,857) 17 Internally Developed Software (410,105) 18 Pension & Benefits Capitalized (1,677,606) 19 Repair Expenditures (53,229,209) 20 Sec 174 Expenditures (7,700,000) 21 Allowable Depreciation (329,678,429) 22 Recoverable Meters Provision 34,899 23 Plant Related - Total Permanent $ (6,618,759) $ (4,294,582) $ 24 Plant Related - Total Temporary (229,910,055) (116,311,906) 41,494,813 25 Sub-Total Plant Related S (236,528,814) $ 83,438,887 $ (4,254,353) $ 79,184,534 $ (120,606,488) $ 41,494,813 26 Add South Georgia Catch-up Deferred Taxes 27 Total Plant Related $ (236,528,814) $ 83,438,887 S (4,254,353) $ 79,184,534 $ (120,606,488) $ 41,494,813 28 29 Non-Plant Related 30 Bad Debts $ 421,813 $ 2,267,555 $ (2,412,943) $ (145,388) $ - $ 31 Book Unamorttzed Cost of Reacquired Debt 399,360 37,761 (175,285) (137,525) 209,788 (75,341) 32 Contribunon Carryover 444,833 34 (153,395) (153,361) - 33 Deferred Compensallon Plan Reserve 529,376 27 (182,634) (182,607) 34 Deferred Fuel Costs (32,485,747) 22,094,669 (10,897,077) 11,197,592 35 Demand Side Management ("DSM") (2) 580,463 (580,462) 1 - 36 DSM Advertismg 122,649 85,012 (127,267) (42,255) - - 37 Employee Incentave 777,547 1,619,238 (1,887,565) (268,327) 452,530 (162,568) 38 Environmental Remediation (16,764) 13,228 (7,449) 5,779 (9,417) 3,382 39 Federal NOL - NR (443) 190 (35) 155 40 Federal NOL - Operating (36,913,192) 15,850,836 (2,931,219) 12,919,617 (34,875,331) 12,528,038 41 Interest Income/Expense on Disputed Tax 1,597,982 107,655 (658,620) (550,966) - 42 Inventory Reserve - 118,870 (118,870) (3) 43 Litigation Reserve - 177,615 (177,538) 77 44 Mark-to-Market Adjustment 89,827 151,548 (182,492) (30,943) 45 Non-Qualified Pension Plan (362,579) 297,672 (172,714) 124,958 46 Pension Expense (2,446,928) 8,093,783 (7,242,153) 851,630 (1,424,105) 513,306 47 Performance Recognition Awards 12,586 14,357 (18,694) (4,337) 7,325 (2,631) 48 Performance Share Plan 138,004 72,939 (120,566) (47,628) - 49 Post Employment Benefit - Retiree Medical (894,536) 620,900 (312,664) 308,236 (520,617) 186,851 50 Post Employment Benefit - Worker's Compensation (238,789) 116,658 (34,373) 82,285 (138,974) 49,911 51 Prepaid Advertising 108,745 107,272 (144,796) (37,524) 52 RA - NM NOx Expense - 2 2 - - 53 Rare Case lRestructunngExpense (2,616,758) 6,768,828 (5,873,671) 895,158 (2,027,240) 728,412 54 Rate Refund (3,488,929) 1,765,654 (564,255) 1,201,399 55 Regulatory Asset / Liability - Texas Surcharge (19,712,280) 4,758,341 (64,217) 4,694,124 56 Regulatory Asset / Liabihty - Transmission Attach 0 (13,604,821) 7,633,147 (840,009) 6,793,138 57 Renewable Energy Standard (215,739) 4,620,905 (4,547,305) 73,601 58 State Tax Deduction Cash vs Accrual (1,841,497) 1,215,367 (570,843) 644,524 59 Vacation Accrual 189,864 1,693,881 (1,759,305) (65,424) 60 Deferred Revenue (ITC Grant Accounnng) (12,342) - -

61 Depletion on Royalty Income (574) - 62 Lobbying Expenses 833,605 63 Meals and Entertainment 658,925 383,492 64 Prnaltes 135,402 65 Adjustment for Split Years and Rounding 77,137 66 Roun&ng (13) _ - 67 State Only NOL (Deferred nixes Only) 107,242 (343,715) (236,473) - - 68 Texas Margin Tax (114,185) (114,185) 1,103,876 69 Fuel Tax Credit - Inc Addback 1,257 (1,257) (352) 127 70 R&E Credit 12,991 (894,096) (881,105) (703,223) 71 Texas R&E Credit (384,367) 72 Total Non-Plant Related (108,314,280) S 81,005,899 $ (44,111,671) S 36,894,228 S (37,942,901) $ 13,785,770 73

0282

Schedule G-U7.6a Sponsor: Freitas, Koch



Analysis of Deferred Federal Income Taxes

74 Total Plant and Non-Plant $ (344,843,094 S 164,444,786 $ (48,366,024) S 116,078,762 (158,549,389) S 55,280.583

75

76 Deferred Reconciline Items 77 Add. Out of Penod Federal Deferred Income Taxes 17,522,413 $ (21,149,541) $ (3,627,128) - $

78 FIN 48 Federal Deferred Income Taxes 2,415,268 (2,801,010) (385,742)

79 State Only Deferred Income Taxes 8,505,174 (2,705,647) 5,799,527

80

81 Total Company Deferred Taxes $ 192,887,640 S (75,022,221) S 117,865,419 $ (158,549,389) 55,280,583

(') Book Depreciation Provision - Permanent = Book depreciation on AFUDC Equity and Meals Capitalized.

(°) Amount Requested - The amount requested basis addition/deduction reflects that portion of the test penod basis additions/deduction allocated to Texas The amount requested total deferred taxes are calculated by applying the 35% federal statutory rate to all temporary timing differences

0283


Analysis of Additional Depreciation Requested July 1, 2016 through June 30, 2017

Line No. Updated Test Year

Update Period Adjustments

Updated Tcst Year Adjusted

Updated Test Year Aniount Requested (1)

1 Timing Differences - Normalized 172,977,455 $ 172,977,455 $ 96,111,249

2 Timing Differences - Permanent 3,586,546 3,586,546 1,958,466

3 Timing Difference - Total 176,564,000 $ - $ 176,564,000 $ 98,069,715

Note: (1) Amount Requested reflects that portion of the period adjusted book depreciation and amortization allocated to Texas.

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Schedule G-U7.8 Sponsor: Freitas, Koch


Analysis of Test Year FIT & Requested FIT - Tax Method I

Line No. Test Period Amount Requested

Return (1) $ 240,673,011 (15) $ 147,843,371

Additions/(Deductions) Interest (2) $ (84,828,687) (15) $ (44,483,846) Amortization of ITC (3) (172,693) 051 (90,718) Amortization of Excess DFIT Preferred Dividend Exclusion Jobs Creation Act Production Deduction Impact Other:

Electric Vehicle Credit (4)

Excess Deferred Taxes (Federal Only) (5) (106,469) NM Rate Change (Federal Only) (6)

Plant - Deferred Clean-up (Federal Only) (7) (76) Plant Only Liab Adjust (Federal Only) 169,198 R&E Credit (9) (2,517,442) (15) (1,957,620) State Income Taxes (10) 14,478,683 (15) 2,002,957 State Income Taxes - Rate Adjustment (11) - (16) (794,532)

Add: Additional Charitable Contnbution (12) $

Additional Depreciation (12) (34,271) AFUDC Equity (12) (6,584,488) Club Dues (12)

Deferred Revenue (ITC Grant Accounting) (12) (12,342) Depletion on Royalty Income (12) (574) Lobbying Expenses (12) 833,605 Meals & Entertainment (12) 658,925 (15) 383,492 Penalties (12) 135,402 Suite/Entertainment Tickets (12)

Plant Adj for Accrual Only (12) 77,137 Jobs Creation Act Production Tax Deduction (13)

Other Plant Permanent (14) (13) (4,294,582) Rounding (24) (1)

Taxable Component of Return 162,768,895 98,608,521 Tax Factor (1/(1- 35)(.35) 0.53846154 0 56060655 Total Income Taxes Before Adjustments 87,644,789 55,280,582

Amortization of ITC (172,693) $ (90,718) R&E Credit Jobs Creation Act Production Deduction Impact Total Income Taxes 87,472,096 55,189,864

(1) See Schedule G-7.6, sum Lines 1 through 6, plus Line 24, minus Line 56 (2) See Schedule G-7.6, Line 11 (3) See Schedule G-7 6, Line 43 (4) Pre-Tax Electric Vehicle Credit Amount = N/A (5) Pre-Tax Excess Deferred Taxes (Federal Only) Amount = Plant (S37,264) / 35% + Non-Plant $0 / 35% (6) Pre-Tax NM Rate Change Amount = N/A (7) Pre-Tax Plant - Deferred Clean-up (Federal Only) Amount = ($27) / 35% (8) Pre-Tax Plant Only Liab Adjust (Federal Only) Amount = 559,219 / 35% (9) Pre-Tax R&E Credit Amount = ($881,105) / 35% (10) See Schedule G-7.1a, sum Lines 35, 39 and 41, divided by 35% (11) State Income Taxes - Rate Adjustment = N/A (12) See Schedule G-7.1a, Lines 15 - 24 (13) See Schedule G-7.6, Line 45 / 35% (14) Other Plant Permanent Amount = N/A (15) Refer to Attachment APF-RR-U2

0285


Sponsor: Freitas, Ostrom Docket No. 47527


Amortization of Protected and Unprotected Excess Deferred Taxes

Southwestern Public Service Company ('SPS") is requesting an increase to tax expense totaling $2,117,824 prior to being grossed up for taxes for the Updated Test Year (July 1, 2016 through June 30, 2017). Refer to Schedule G-U7.9a(HS) for a detailed calculation of the requested amount. This amount represents the Texas portion of plant related excess federal deferred taxes as calculated on both method/life differences and basis adjustments using the Average Rate Assumption Method ("ARAW). These excess deferred taxes are driven by a composite tax rate of 35.9224 percent. Finally, SPS cannot distinguish between which reserves are in a protected or unprotected excess position.

0286


Sponsor: Ostrom Docket No. 47527

Schedule G-U7.9a(HS) Pages 1 through 1



0287


Taxes Other Than Income Taxes

Actual Taxes Paid In Calendar Year (A)

Line No.

1 2

Description WP Ref. 2011 2012 2013 2014 2015

Updated Test Year Expense

(11) Total Adjusted

Adjustincnts Taxes

Non Revenue-Related Ad Valorem:

3 Texas $ 16,748,026 $ 17,975,213 $ 22,549,971 $ 24,710,357 $ 27,362.581 $ 31,132,864

4 Other States 3,550,537 3,845,016 4,643,388 5 ,334724 , 6469211 , , 9,060,992

5 Total Ad Valorem Attachment APF-RR-U2 pg. 11 Ln. 377 $ 20,298,563 $ 21,820,229 $ 27,193,360 $ 30,045,081 $ 33,831,792 $ 40,193,856 $ 3,131,345 $ 43,325,202 6 Payroll Taxes: 7 FICA $ 6,657,166 $ 7,702,972 $ 7,569.354 $ 7,867,578 $ 8,102,717 $ 8,994,080 $

8 FUTA 69,379 57,253 57,904 58,497 55,916 57,470

9 SUTA 88,261 86,680 85,429 129,786 134,764 116,864

Attachment APF-RR-U2 pg 11 Ln. 378

10 Total Payroll and pg. 12 Ln 388 $ 6,814,806 $ 7,846,905 $ 7,712,687 $ 8,055,861 $ 8,293,397 $ 9,168,414 $ (616,657) $ 8,551,757 11 Franchise: 12 Texas (1) - $ - $

13 Other States 11,279 9,832

14 Environmental Tax 15 Other Taxes: 16 Sales & Use Tax Attachment APF-RR-U2 pg. 11 Ln. 390-3 $ 12,414,919 $ 13,869,261 $ (29,031) $ (24,245) $ (26,843) $ 116,002 $ - $ 116,002

17 Other 27,996 93,818 4,287

18

19 Subtotal All Above $ 39,539.567 $ 43,546,227 $ 34,905,012 $ 38,170,515 $ 42,102,633 $ 49,478,272 $ 2,514,688 $ 51,992,960 20

21 Revenue-Related 22 State Gross Receipts: 23 Texas Attachment APF-RR-U2 pg 11 Ln 380 $ 5,856,399 $ 5,735,760 S 5,784,270 $ 6,362,840 $ 6,419,506 $ 5,940,696 $ 3,590,201 $ 9,530,896

24 Other States

25 Local Gross Receipts: (2) 26 Texas Attachment APF-RR-U2 pg. 11 Ln. 379 $ 14,444,922 $ 2,984,473 $ 8,843,905 $ 9,351,476 $ 9,030,822 $ 8,846,242 $ 1,683,377 $ 10,529,619

27 Other States 3,370,722 14,504,998

28 PUC Assessment: en 29

30 Subtotal $ 23,672,043 $ 23,225,231 $ 14,628,175 $ 15,714,316 $ 15,450,328 $ 14,786,938 $ 5,273,577 $ 20,060,515 31 0 ce 32 Total Taxes Other Than Income Taxes $ 63,211,610 $ 66,771,458 $ 49,533,187 $ 53,884,830 $ 57,552,961 $ 64,265,210 $ 7,788,266 $ 72,053,475 77'

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Taxes Other Than Income Taxes

(1) Refunds received by Southwestern Public Service Company ('SPS") weie included in the year they were originally paid

(2) Also referred to as City Rental/Franchise Fee. State Fees other than Texas Franchise Fees are not recorded in FERC 408.

Note A: These five columns include only actual taxes paid during each of the five preceding calendar years and will not include any accrued taxes.

Note B: This column is displayed in total because the expense accrual for the three types of payroll taxes are not calculated separately This amount is also included III schedule 0-1.1 & 0-1.6

Ad Valorem: Expense accrual is based on the previous year's taxes and projected increases in values and rates. This amount is divided by 12.

Payroll Taxes: The FICA, FUTA & SUTA tax accrual is created by applying the tax percentage assigned by the federal or state government to the applicable payroll, and then charging it into a clearing account The accrual amount is charged out of the clearing account each month and allocated to various expense, capital, COGS, clearing, and deferred accounts in the general ledger using SPS's labor loading process.

State Franchise:

New Mexico - The annual franchise tax is $50 and it is expensed in the inonth paid.

Oklahoma -The test year expense is the maximum franchise tax that Oklahoma requires to be paid ($20,000) and this amount divided by 12 is what is accrued on a monthly basis.

Kansas - The annual franchise tax is expensed when final payment is made.

State Gross Receipts Tax: Monthly expense accrual is based on the previous three month's receipts divided by three.

Local Gross Receipts (Ci(y Rental/Franchise): Monthly expense accrual is based on actual taxable revenue multiplied by the applicable local franchise fee rates.

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Ad Valorem Taxes & Plant Balances

Updated Test Year July 1, 2016

Line 6 Months Ended through Junc 30, No. Description 2013 2014 2015 2016 June 30, 2017 2017

1 Ad Valorein Taxes Paid $ 25,643,053 $ 26,877,286 $ 33,293,081 $ 35,322,036 $ 23,412,959 $ 39,261,825

2 Discounts Taken 131,870 122,651 175,336 176,043 176,043

3 Penalties Paid 41,226 41,226

4 Plant Balances as of January 1 $ 4,611,947,102 $ 5,098,315,343 $ 5,610,695,340 $ 6,166,032,014 $ 6,617,261,999 N/A

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Sponsor: Davis Docket No. 47527


Factoring Expense

Schedule G-10 is not applicable to Southwestern Public Service Company (SPS") because SPS does not sell its accounts receivable to a third party.

0291


Sponsors: Davis, Freitas Docket No. 47527


Below the Line Expenses

Line No.

FERC Acct. Description


(July 1, 2016 through June 30, 2017) Adjustment

Adjusted Below the Line

Expenses

1 426.1 Donations $ 1,181,935 $ $ 1,181,935

2 426.2 Life Insurance (42,054) (42,054)

3 426.3 Penalties 385,913 385,913

4 426.4 Expenditures for Certain Civic, Political and Related Activities

138,102 138,102

5 426.5 Other Deductions 243,261 243,261

6 Total Below the Line Expenses $ 1,907,157 $ $ 1,907,157

Note: Southwestern Public Service Company is not requesting any expenses from Federal Energy Regulatory Commission (FERC") Account 426, other than those detailed on Schedule G-4.

0292


Regulatory Commission Expense

Line No. Description Docket No.

Test Year Amount

Company Adjustment Company Request

1 Texas PUCT Assessment 1,439,815 $ (1,439,815) $ 2 TX Rate Case Expenses - Amortization 43695 1,755,761 (1,755,761) 3 TX Rate Case Expenses - Amortization 45524 270,000 (270,000) 4 TX Rate Case Expenses Various 123,641 123,641 5 TX Misc. Expenses Various 649,939 649,939 6 NM Commission Assessment 1,794,193 1,794,193 (1) 7 NM Rate Case 12-00350-UT 431,536 431,536 (1) 8 NM Liberty Fuel Audit 09-00351 UT 23,872 23,872 (1) 9 NM Rate Case 15-00139-UT 30,105 30,105 (1) 10 NM Rate Case 15-269-UT 750,736 (1,236,247) (485,512) (1) 11 NM Misc. Expenses Various 16,513 16,513 (1) 12 FERC Related Various (1,645) (1,645) (1) 13 Regulatory Miscellaneous Exp. 594,500 594,500 (1)

14 Total Requested $ 7,755,324 $ (4,578,182) $ 3,177,142

15 (I) These amounts are not Texas jurisdictional, and therefore not included in the revenue requirements

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Monthly O&M Expenses

Line

No. Description

FERC

ACCT

July

2016

August

2016

September

2016

October

2016

November

2016

December

2016

January

2017

February

2017

Steam Production Operation I Supervision & Engineering 500 $ 134,944 $ 127,333 $ 169,569 $ 145,922 $ 138,707 $ 140,383 $ 134,571 $ 129,169 2 Fuel (Transportation & Handling) 501 41,526,930 38,531,757 24,806,666 25,305,592 24,181,886 27,974,477 26,744,080 19,330,365 3 Steam Expense 502 944,009 870,854 805,039 1,876,885 865,742 987,949 835,184 802,590 4 Electric Expense 505 1,194,493 881,197 925,926 726,876 1,073,907 791,997 719,306 713,671 5 Miscellaneous 506 1,213,667 1,525,770 1,716,956 20,533 1,334,773 1,036,520 1,416,691 1,075,991 6 Rent 507 288,762 419,014 1,098,827 368,045 390,569 649,907 409,961 446,872 7 Supplies and Expenses 508 - - - - - _ - - 8 SOx Allowances 509 445 445 445 445 445 445 445 445 9 Total Steam Production Operation

team Production Maintenance

5 45,303,250 $ 42,356,369 $ 29,523,427 $ 28,444,298 $ 27,986,028 $ 31,581,678 $ 30,260,237 $ 22,499,104

10 Supervision & Engmeenng 510 S 243,520 $ 186,065 $ 146,603 $ 137,506 $ 154,527 $ 93,068 $ 140,575 $ 108,530 11 Structures 511 546,853 474,583 440,395 391,120 306,117 958,549 268,971 363,905 12 Boilers 512 800,181 933,847 2,146,851 2,573,262 1,661,747 1,765,814 1,303,421 1,294,898 13 Electric Plant 513 496,816 536,637 1,170,888 1,514,313 961,807 1,240,788 370,583 791,892 14 Miscellaneous Plant 514 1,385,286 1,342,662 1,294,144 1,525,104 1,065,440 1,364,442 1,439,558 1,138,696 15 Steam Production (Nonmmor) 515 - - - - _ - - - 16 Total Steam Production Maintenance $ 3,472,656 $ 3,473,795 $ 5,198,881 $ 6,141,305 $ 4,149,638 $ 5,422,661 $ 3,523,109 $ 3,697,920

Combustion Turbine Production Operation 17 Supervision & Engmeenng 546 $ 779 $ 719 S 1,105 S 886 $ 812 S 595 $ 964 $ 995 18 Generation Expense 548 38,202 25,572 33,732 26,582 19,664 34,348 30,929 28,021 19 Miscellaneous 549 21,935 22,362 29,944 68,531 33,999 26,577 24,529 29,294 20 Rents 550 22,759 24,100 90,002 23,496 23,777 39,016 4 27,025 21 Total Combustion Turbine Production Operation $ 83,676 $ 72,752 $ 154,782 $ 119,494 $ 78,251 $ 100,536

2 :5 7957

80

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$

85,334

Combustion Turbine Production Maintenance 22 Supervision & Engmeenng 551 $ 117 $ 73 $ 36 $ 29 $ 14 S (10) $ 12 $ 9 23 Structures 552 40,754 (4,004) 9,622 3,304 6,237 (776) 1,556 2,812 24 Electric Plant 553 146,472 32,197 84,220 77,577 96,908 1,174,830 113,789 311,647 25 Miscellaneous Plant 554 1,514 864 - _ - 1,964 26 Total Combustion Turbine Production Maintenance $ 188,857 $ 29,130 $ 93,878 $ 80,910 $ 103,158 $ 1,174,044 $ 115,357 $ 316,431

Svstem Control and Dispatch C/1 27 28 29

System Load Control Other Expenditures

Total System Control and Dispatch

556 557

$ 54,517 634,020

$ 97,782 925,021

$ 101,181 675,849

$ 125,603 958,103

$ 70,966 922,479

S 105,027 1,297,972

$ 132,072 $ 105,036 808,623

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*8 in .9 $ 688,537 $ 1,022,803 $ 777,030 $ 1,083,705 $ 993,446 $ 1,402,999 $ 97390

8:880720 $ 913,658

0 F! 30 Total Production

0 $ 49,736,977 $ 46,954,849 $ 35,747,999 $ 35,869,713 $ 33,310,521 $ 39,681,918 $ 34,910,572 $ 27,512,4411

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Line

No. Description

FERC

ACCT

March

2017

April

2017

May

2017

June

2017

Updated Test

Year Total Adjustment& As Adjusted

Steam Production Operation 1 Supervision & Engmeering 500 $ 215,805 $ 169,994 $ 230,350 $ 200,248 $ 1,936,994 $ (15,515) $ 1,921,479 2 Fuel (Transportation & Handlmg) 501 21,412,998 20,396,479 24,732,714 34,233,038 329,176,983 (288,371,702) 40,805,281 3 Steam Expense 502 806,763 782,887 905,879 890,954 11,374,735 (1,183,624) 10,191,110 4 Electric Expense 505 801,190 742,251 912,069 777,145 10,260,029 39,246 10,299,274 5 Miscellaneous 506 1,089,654 905,818 1,051,943 886,069 13,274,385 (559,803) 12,714,582 6 Rent 507 368,145 422,532 639,826 516,451 6,018,910 (1,122,426) 4,896,484 7 Supplies and Expenses 508 - 8 SOx Allowances 509 445 59 - _ 4,062 - 4,062 9 Total Steam Production Operation $ 24,695,000 $ 23,420,021 $ 28,472,780 $ 37,503,906 $ 372,046,098 $ (291,213,824) $ 80,832,274

Steam Production Maintenance 10 Supervision & Engmeermg 510 $ 135,415 $ 103,852 $ 129,434 $ 147,940 $ 1,727,035 $ (5,116) $ 1,721,919 11 Structures 511 259,535 379,295 586,200 415,176 5,390,701 1,969 5,392,669 12 Boilers 512 1,221,794 1,587,803 1,763,039 836,527 17,889,183 17,814 17,906,997 13 Electric Plant 513 1,710,208 655,289 987,174 783,077 11,219,472 (17,116) 11,202,356 14 Miscellaneous Plant 514 1,080,238 665,977 746,633 968,787 14,016,969 (662,244) 13,354,725 15 Steam Production (Nonmemr) 515 - . - - _ - 16 Total Steam Production Maintenance $ 4,407,190 S 3,392,216 $ 4,212,479 $ 3,151,508 $ 50,243,359 $ (664,693) $ 49,578,666

Combustion Turbine Production Operation 17 Supervision & Engmeenng 546 $ 2,998 $ 5,822 $ 33,470 $ 5,878 $ 55,022 $ (475) $ 54,547 18 Generation Expense 548 34,965 48,661 55,558 47,386 423,621 2,106 425,726 19 Miscellaneous 549 35,469 19,282 25,007 27,296 364,224 (3,361) 360,863 20 Rents 550 23,421 24,160 32,485 25,059 379,873 (98,531) 281,342 21 Total Combustion Turbine Production Operation $ 96,853 $ 97,925 $ 146,519 S 105,619 $ 1,222,739 $ (100,261) $ 1,122,478

Combustion Turbine Production Maintenance 22 Supervision & Engineering 551 $ 26 $ - $ 1,510 $ 9,488 $ 11,304 $ 136 $ 11,440 23 Structures 552 14,707 14,110 21,425 21,587 131,334 (139) 131,195 24 Electric Plant 553 305,143 9,238 90,886 90,650 2,533,556 707 2,534,263 25 Miscellaneous Plant 554 4,132 8,806 31,614 13,922 62,816 463 63,279 26 Total Combustion Turbine Production Maintenance

System Control and Dispatch

$ 324,008 $ 32,154 $ 145,435 $ 135,648 $ 2,739,010 $ 1,166 $ 2,740,177

rn 27 System Load Control 556 $ 109,199 $ 98,670 $ 112,955 $ 106,826 $ 1,219,833 $ (25,692) $ 1,194,141 '0

0 28 Other Expenditures 557 (724,418) 214,432 347,324 907,038 7,765,242 (3,975,177) 3,790,065 co 29 Total System Control and Dispatch $ (615,219) $ 313,101 $ 460,278 $ 1,013,864 $ 8,985,075 $ (4,000,869) $ 4,984,206

0 0 .1 c''

30 Total Production 0 CD

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$ 28,907,831 $ 27,255,418 $ 33,437,491 $ 41,910,544 $ 435,236,282 $ (295,978,481) $ 139,257,801

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Montlwly O&M Expenses

Line

No. Description

FERC

ACCT

July

2016

August

2016

September

2016

October

2016

November

2016

December

2016

January

2017

February

2017

Transmission Operations

1 Supervision & Engineering 560 5 559,189 $ 567,106 $ 891,513 $ 559,070 $ 432,246 S 481,537 $ 684,026 $ 619,315 2 Load Dispatch 561 - - - -

3 Load Dispatch - Reliability 561 1 - - - _ - - - 4 Load Dispatch - Monitor/Operate 561 2 403,242 366,515 380,762 344,933 349,518 365,631 355,513 292,833 5 Load Dispatch - Transmission Serv/Sch 5613 . - .

6 Load Dispatch - Sch/Con/Disp Serv 561 4 302,557 302,446 292,663 301,329 293,039 302,515 338,455 305,578 7 Rel/Plan/Standards Dev Serv 561 5 8 8 8 8 4 4 4 4 8 Trans Service Studies 561 6 1,154 8,714 1,000 (61) (4,726) (2,534) 129 15,454 9 Generation Interconnection Studies 561 7 . - - 10 Rel/Plan/Standards Dev Serv 561 8 236,441 236,388 233,365 236,698 218,177 236,421 246,034 231,291 11 Station Equipment 562 14,201 78,769 30,148 23,090 19,802 (30,090) 41,423 17,411 12 Overhead Lmes 563 24,452 (2,842) 3,239 25,717 24,197 5,962 7,886 8,422 13 Underground Lmes 564 - _ _ - - -

14 Wheeling 565 12,213,018 12,147,958 14,298,863 12,050,921 11,549,415 12,875,860 13,928,692 13,788,587 15 Miscellaneous 566 180,650 187,895 145,750 186,381 134,459 139,668 122,695 128,077 16 Rents 567 94,235 127,780 343,145 114,672 120,528 199,871 141,608 153,385 17 Total Transmission Operations $ 14,029,147 $ 14,020,737 $ 16,620,456 $ 13,842,760 $ 13,136,660 $ 14,574,846 $ 15,866,465 $ 15,560,357

Transmission Maintenance 18 Supervision & Engmeenng 568 $ 16,399 $ 13,619 $ 7,133 $ 14,430 $ 12,050 $ 10,672 $ 14,406 $ 13,067 19 Stnictures 569 20 Station Equipment 570 546,907 445,682 436,843 403,919 307,105 361,072 410,792 306,184 21 Overhead Lines 571 206,328 105,661 140,233 128,100 118,271 109,913 22,673 80,533 22 Underground Lmes 572 - - - - 23 Miscellaneous 573 24 Total Transmission Maintenance $ 769,634 $ 564,962 $ 584,210 $ 546,449 $ 437,425 $ 481,657 $ 447,871 S 399,784

Regional Market Expenses

25 Operation Supervision 575 1 $ 16,231 $ 16,108 $ 16,436 $ 6,464 $ 13,628 $ 15,015 $ 20,065 $ 14,735 26 DA & RT Mkt Admin 575.2 12,682 6,985 14,577 7,887 23,407 24,985 11,657 27 Trans Rights Mkt Admin 575 3 - _ _ -

12,224 -

28 29 30 31

Cap Mkt Adrnin Ancillary Serv Mkt Adinin Market Monnonng/Comphance Mkt Fac/Mon/Comp Serv

575 4 575 5 575 6 575 7

141 1,779

594,681

2,004 1,124

594,463 22:81586

8

575,235

- 1,525 1,880

592,267

- (930)

87 575,974

371 313

594,599

- 464

6762:902101 1,914

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Regional Market Rents Total Regional Market Expenses

575 8 - _ 2 941 - - - _ - rn CJ g $ 625,514 S 620,684 $ 614,232 $ 610,022 $ 612,166 $ 622,523 $ 724,445 $ 639,466 0 ?: 0

$ 15,424,295 $ 15,206,382 S 17,818,897 $ 14,999,230 $ 14,186,251 $ 15,679,025 $ 17,038,781 $ 16,599,607 34 Total Transmission 7V ci CD

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Line FERC March April May June Updated Test

No. Description ACCT 2017 2017 2017 2017 Year Total Adjustments") As Adjusted

Transmission Operations 1 Supervision & Engineenng 560 $ 760,794 $ 636,603 $ 778,757 $ 724,341 $ 7,694,497 $ (182,244) $ 7,512,254 2 Load Dispatch 561 - - 3 Load Dispatch - Reliability 561 1 - 20,197 16,246 36,443 572 37,015 4 Load Dispatch - Monitor/Operate 561 2 362,490 287,354 299,054 272,981 4,080,826 (11,985) 4,068,841 5 Load Dispatch - Transmission Serv/Sch 561 3 - - - - - 6 Load Dispatch - Sch/Con/Disp Serv 561.4 338,000 327,284 338,455 327,282 3,769,606 (899,279) 2,870,327 7 Rel/Plan/Standards Dev Serv 561 5 4 8 38 8 108 108 8 Trans Service Studies 561,6 97,931 7,911 46,845 89,279 261,095 115 261,210 9 Generation Interconnection Studies 561 7 (65,000) 634 1,080 (63,286) (17) (63,304) 10 Rel/Plan/Standards Dev Serv 561 8 245,830 244,136 246,034 241,025 2,851,840 (418,006) 2,433,835 11 Station Equipment 562 51,963 16,209 124,114 107,387 494,424 3,933 498,357 12 Overhead Lmes 563 2,338 5,048 26,785 6,880 138,086 796 138,881 13 Underground Lmes 564 1,482 1,482 25 1,507 14 Wheelmg 565 13,632,260 13,147,758 13,426,554 14,848,078 157,907,964 (2,997,654) 154,910,310 15 Miscellaneous 566 131,357 108,291 125,275 218,960 1,809,459 (30,029) 1,779,429 16 Rents 567 128,288 175,550 253,566 201,152 2,053,780 (382,813) 1,670,967 17 Total Transmission Operations 5 15,686,255 $ 14,956,152 $ 15,686,308 5 17,056,182 $ 181,036,324 $ (4,916,585) $ 176,119,739

Transmission Maintenance 18 Supervision & Engmeermg 568 $ 13,107 $ 16,216 $ 7,939 $ 9,811 $ 148,848 $ 791 $ 149,639 19 Structures 569 20 Station Equipment 570 496,513 366,466 158,378 126,364 4,366,225 (11,146) 4,355,079 21 Overhead Lines 571 108,718 33,396 228,428 218,901 1,501,155 (10,487) 1,490,668 22 Underground Lines 572 - - - - - 23 Miscellaneous 573 24 Total Transmission Maintenance $ 618,338 $ 416,079 $ 394,745 $ 355,076 $ 6,016,229 $ (20,842) $ 5,995,387

Regional Market Expenses 25 26 27

Operation Supervision DA & RT Mkt Admin Trans Rights Mkt Admm

575 1 575 2 575 3

$ 13,769 12,237

$ 15,167 6,756

-

$ 11,865 3,305

_

$ 12,565 14,834

-

$ 172,047 151,535

-

$ (4,193) (4,317)

$ 167,855 147,219

- 28 Cap Mkt Admm 575 4 _ - 29 Ancillary Serv Mkt Admm 575 5 58 - 1,651 (1,535) 5,906 5,619 30 Market Monitoring/Comphance 575.6 646 701 103 16,189 15,567 C/) 31 Mkt Fac/Mon/Comp Serv 575.7 676,001 654,568 676,911 6524,576346 7,477,334 (1,78(23!,296647287270) 5,693,657 '8 32 Regional Market Rents 575 8 - - 2,941 - 33 Total Regional Market Expenses

tl CJ 21 $ 702,710 $ 677,193 $ 693,834 $ 683,164 $ 7,825,953 $ (1,796,037) $ 6,029,917 0 V:

34 Total Transmission 0

1--1 $ 17,007,304 $ 16,049,424 $ 16,774,886 $ 18,094,422 $ 194,878,506 $ (6,733,464) $ 188,145,042

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Southwestern Public Service Com pany


Line

No. Description

FERC

ACCT

July

2016

August

2016

September

2016

October

2016

November

2016

December

2016

January

2017

February

2017

Distribution Operations 1 Supervision 580 $ 375,190 $ 283,689 $ (134,376) $ 946,891 $ 228,870 $ 106,445 $ 248,942 $ 236,120 2 Load Dispatch 581 (448) 44,727 9,319 33,277 31,527 25,643 37,496 29,695 3 Station Equipment 582 23,467 (8,807) 33,517 15,436 12,371 14,109 15,198 14,465 4 Overhear] Lines 583 90,176 (956,054) 84,203 16,990 118,666 654,226 89,331 152,100 5 Underground Lmes 584 58,946 (457,062) 478,528 33,393 49,972 233,231 8,075 51,084 6 Street Lightmg 585 84,033 28,549 110,901 79,174 84,185 84,483 71,986 57,771 7 Metering 586 296,330 238,868 138,071 319,123 204,897 261,464 220,783 232,386 8 Customer Installations 587 127,167 95,188 102,844 103,714 89,052 68,846 73,580 70,558 9 Miscellaneous 588 914,174 319,091 988,229 637,507 610,411 667,006 548,580 586,314 10 Rents 589 132,325 174,423 420,673 156,700 163,612 (66,232) 174,465 187,731 11 Total Distribution Operations $ 2,101,360 $ (237,387) $ 2,231,910 $ 2,342,205 $ 1,593,564 $ 2,049,220 $ 1,488,435 $ 1,618,223

Distribution Maintenance 12 Supervision 590 $ 9,731 $ 7,805 $ 9,587 $ 10,300 $ 12,006 $ 11,124 $ 7,898 $ 10,746 13 Structures 591 - - 14 Station Equipment 592 236,572 97,642 257,382 122,908 33,822 91,916 297,249 193,915 15 Overhead Lmes 593 1,245,676 1,905,230 377,056 763,419 683,993 438,214 1,029,551 436,139 16 Underground Lmes 594 40,439 45,463 (10,245) 55,708 (2,574) (69,739) 15,755 23,484 17 Transformers 595 44,076 11,749 13,549 8,820 8,316 6,601 5,589 2,897 18 Street Lightmg 596 13,190 25,892 33,925 9,669 11,577 15,023 18,748 16,546 19 Metermg 597 1,818 725 (205) 2,389 66 251 1,003 51 20 Miscellaneous 598 - (33) - - - 21 Total Distribution Maintenance $ 1,591,501 $ 2,094,506 $ 681,016 $ 973,212 $ 747,206 S 493,390 $ 1,375,792 $ 683,776

Customer Expense 22 Supervision 901 $ 3,695 $ 2,250 $ 3,132 $ 4,307 $ 3,083 $ 3,046 $ 2,384 $ 2,442 23 Meier Reading 902 420,305 327,024 443,891 416,037 406,478 401,853 345,389 311,486 24 Billing & Cashiermg 903 744,478 791,421 837,559 814,741 781,774 747,055 745,810 720,073 25 Uncollectible Accounts 904 580,407 649,304 472,976 316,413 502,971 380,715 377,224 440,643 26 Miscellaneous 905 180 - - - _ - - 27 Customer Assistance 908 1,635,515 3,170,663 1,537,327 1,717,306 1,276,717 1,310,760 1,428,514 1,429,595 28 Advertisement 909 49,420 84,255 54,963 9,836 (4,725) 142,008 26,471 22,624 29 Demonstrations & Sellmg 912 15,118 10,565 11,947 9,877 6,530 6,807 11,245 9,935

Customer Deposit Interest 30 Total Customer Expense $ 3,449,118 $ 5,035,484 $ 3,361,795 $ 3,288,517 $ 2,972,829 $ 2,992,245 $ 2,937,037 $ 2,936,798

31 Total Distribution $ 7,141,978 $ 6,892,603 $ 6,274,721 $ 6,603,934 S 5,313,598 $ 5,534,855 $ 5,801,264 $ 5,238,798 " o Co

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Line

No. Description

FERC

ACCT

March

2017

April

2017

May

2017

June

2017

Updated Test

Year Total Adjustmente As Adjusted

Distribution Onerations 1 Supervision 580 $ 276,704 $ 259,819 $ 281,089 $ 259,788 $ 3,369,172 $ 176,529 $ 3,545,701 2 Load Dispatch 581 46,580 36,534 38,729 36,562 369,641 (1,071) 368,570 3 Station Equipment 582 12,365 23,610 121,095 131,509 408,335 2,809 411,144 4 Overhead Lines 583 (108,230) 413,810 (201,949) 853,044 1,206,314 464,820 1,671,134 5 Underground Lines 584 43,130 (1,021) 11,054 9,887 519,217 54,406 573,623 6 Street Lighting 585 60,296 66,302 64,133 66,918 858,731 1,866 860,597 7 Metering 586 254,418 245,075 265,599 105,084 2,782,099 5,051 2,787,150 8 Customer Installations 587 105,991 99,045 94,591 77,373 1,107,948 3,431 1,111,380 9 Miscellaneous 588 772,646 815,430 709,031 875,790 8,444,210 (55,242) 8,388,968 10 Rents 589 232,125 114,979 268,554 217,471 2,176,827 (396,358) 1,780,469 11 Total Distribution Operations $ 1,696,025 $ 2,073,584 $ 1,651,926 $ 2,633,428 $ 21,242,492 $ 256,242 $ 21,498,734

Distribution Maintenance 12 Supervision 590 $ 8,067 $ 15,925 $ 2,103 $ 3,142 $ 108,434 $ (38,751) $ 69,682 13 Structures 591 27,266 27,266 14 Station Equipment 592 223,568 101,184 168,384 275,806 2,100,347 2,489 2,102,836 15 Overhead Lines 593 1,331,382 826,179 1,245,905 251,677 10,534,420 530,990 11,065,410 16 Underground Lines 594 13,522 29,321 22,940 37,194 201,266 (27,048) 174,217 17 Transformers 595 8,670 9,040 1,897 2,255 123,458 (1,338) 122,120 18 Street Lighting 596 15,168 16,076 15,571 8,204 199,589 15,502 215,092 19 Metering 597 593 1,105 1,478 1,126 10,400 44 10,444 20 Miscellaneous 598 - 1,986 _ - 1,954 l 1,955 21 Total Distribution Maintenance $ 1,600,969 $ 1,000,817 $ 1,458,278 $ 579,404 $ 13,279,868 $ 509,154 $ 13,789,021

Customer Expense 22 Supervision 901 $ 2,503 $ 1,789 $ 3,428 $ 2,138 $ 34,196 $ (1,765) $ 32,431 23 Meter Readmg 902 385,608 345,606 373,915 350,194 4,527,786 8,050 4,535,835 24 Billing & Cashienng 903 869,912 720,960 774,061 716,653 9,264,498 (77,777) 9,186,720 25 Uncollechble Accounts 904 202,353 733,006 (15,167) 802,739 5,443,585 - 5,443,585 26 Miscellaneous 905 - 180 180 27 Customer Assistance 908 1,661,318 1,214,015 1,483,762 1,650,605 19,516,097 (15,136,135) 4,379,962 28 Advertisement 909 51,281 32,184 43,502 41,186 553,004 (423,779) 129,226 29 Demonstrations & Sellmg 912 10,399 10,325 7,049 15,076 124,874 77 124,951

Customer Deposit Interest $ 53,323 $ 53,323 C4 30 Total Customer Expense $ 3,183,373 $ 3,057,885 $ 2,670,550 $ 3,578,591 $ 39,464,220 $ (15,578,006) $ 23,886,214 '0

0 0

31 Total Distribution 0 0

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$ 6,480,367 $ 6,132,285 $ 5,780,754 $ 6,791,423 $ 73,986,580 $ (14,812,611) $ 59,173,969

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Documents

Southwestern Public Service Company