ML20097D501

FERC Form 1:Annual Rept of Major Electric Utilities, Licensees & Others

ML20097D501
Person / Time
Site:	05000484, 05000487
Issue date:	12/31/1994
From:	Zagzebski K NORTHERN STATES POWER CO.
To:
References
NUDOCS 9602130016
Download: ML20097D501 (164)

Text

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FERC Form No.1:

ANNUAL REPORT OF MAJOR ELECTRIC UTILITIES, LICENSEES AND OTHERS This report is mandatory vxser the Federal Power Act. Sections 3,4(a),304 and 309, and 18 CFR 141.1. Failure to report may result in enminal fines, enni penalties and Other sanctions as provided by law. The Federal Energy Regulatory Commission does not consider this report to be of a confidential nature 9

9602130016 941231 PDR ADOCK 05000484 I PDR E ac$ Legal Name of Respondent (Company) Year of Report Northern States Power Company (Wisconsin) o,c,33,3g gg _

FERC FORM NO.1 (ED.12-94)

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FERC FORM NO.1:

ANNUAL REPORT OF MAJOR ELECTRIC UTILITIES, LICENSEES AND OTHER IDENTIFICATION 01 Exact Legal Name of Respondent 02 Year of Report NORTHERN STATES POWER COMPANY (WISCONSIN) Dec. 31,19 94 03 Privious Name and Date of Change (11name changed during year) 04 Address of Principal Office at End of Year (Street, City, State, Zip Cnde) 100 NORTH BARET0W STREET, P. O. BOX 8, EAU CLAIRE WI 54702-0008 05 Ntme of Contact Person 06 Title of Contact Person ADMINISTRATOR GARY MACHLER FINANCIAL REPORTS 07 Address of Contact Person (Street, City, State, Zip Code) 100 NORTH BARSTOW STREET, P. 0. B0X 8, EAU CLAIRE WI 54702-0008 08 T611 phone of Contact Person, including 09 This Report is 10 Date of Report Aria Code ,(Mo, Da, Yr)

() An rigi I () A submission DEC.31, 1994 (715) 839-2609 ATTESTATION Th2 undersigned officef certifies that he/she has examined the accompanying report; that to tho best of his/her knowledge,information, and belGI, all statements of faCl Contained in the accompanying report are true and the accompanying report is a correct statement of the business fnd affairs of the above named respondent in respect to each and every matter set forth therein during the period from and including January 1 to and including December 31 of the year of the report.

01 N me 03 Signature 04 Date Signed (M ,Da,Yr)

KENNETH J. ZAGZEBSKI 02 Title MAR.31, 1995 CONTROLLER Titts 18. U S.C.1001, makes it a Crime foe any person knowingly and willingly to make to any Agency or Department of the United States any I;is). fictitious or fraudulent statements as to any matter within its junsdiction.

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' )k D FERC FORM NO.1 (ED.12 91) Page 1

Nama of Rzspondent This Rrport is: Cats of Report Year of Riport NORTHERN STATES POWER (1) CD An Original Wo,Da,Yr)

COMPANY (WISCONSIN)

(2) O A Resubm.ission Dec. 31,19_9.4 LIST OF SCHEDULES (Electric Utility) -

Enter in column (d) the terms "none," "not ap- pages. Omit pages where the responses are "none,"

plicable," or "NA," as appropriate, where no infor. "not applicable," or "NA."

mation or amounts have been reported for certain Two of schedule "','7,*

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(e) (b) (c) (m GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS G e n eral lnformation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101 Ed.12-87 Control Over Respondent . . . . . . . . . . . . . . . . . . . . . . . ... ....... 102 Ed.12-87 Corporations Controlled by Respondent . . . . . . . . . . .. .. .. . . 103 Ed.12-87 O ffi c e rs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104 Ed.12 87 D ir e c t o r s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105 Ed.12-87 Security Holders and Voting Powers . . . . . . . . . . . . . . ......... 106-107 Ed.12-87 important Changes During the Year . . . . . . . . . . . ........... 108-109 Ed.12-90 '

Comparative Balance Sheet . . . . . . . . . . . . . . . . . . ............... 110-113 Rev.12 93 Statement of income for the Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114-117 Rev.12-93 Statement of Retained Earnings for the Year . . . . . . . . . . . . . . . . . . . 118-119 Ed.12-89 Statement of Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120-121 Rev.12-93 Notes to Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122-123 Ed.12-89 BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits) .

Summary of Utility Plant and Accumulated Provisions for L Depreciation, Amortization, and Depletion . . . . . . . . . . . . . . . . . . . . . 200-201 Ed.12-89 I N ucle ar Fuel Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202-203 Ed.12-89 N/A j Electric Plant in Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204-207 Ed.12-88 Electric Plant Leased to Others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213 Ed.12 89  :

Electric Plant Held for Future Use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214 Ed.12-89 Construction Work in Progress-Electric . . . . . . . . . . . . . . . . . . . . . . . . 216 Ed.12-87 ,!

Construction Overheads-Electric . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 217 Ed.12-89 G:;neral Description of Construction Overhead Procedure. . . . . . . . . 218 Ed.12-88 j Accumulated Provision for Depreciation of Electric Utility Plant ..

. 219 Ed.12-88 Non utility Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221 Ed.12-87 investment in Subsidiary Companies . . . . . . . . . . . . . . . . . ..... 224-225 Ed.12-89 Mitte rials and S upplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 227 Ed.12-89  !

All owan ce s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 228-229 New 12-93 N/A ';

Extraordinary Property Losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230 Ed.12-93 N/A )

Unrecovered Plant and Regulatory Study Costs . . . . . . . . . . . . . . . . . 230 Ed.12-93 N/A Other Regulatory Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 232 New 12-93 N/A Miscellaneous Deferred Debits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 233 Ed.12-89 Accumulated Deferred income Taxes (Account 190) . . . . . . . . . . . . . . 234 Ed.12-88 BALANCE SHEET SUPPORTING SCHEDULES (Liabilities and Other Credits)

Ca pital S toc k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250-251 Ed.12-90 i Cipital Stock Subscribed, Capital Stock Liability for Conversion, Premium on Capital Stock, and Installments Received on Capital Stock.............. .. ................... ............. 252 Ed.12-87 Other Paid-in Capital. . . . . ...... ......................... 253 Ed.12-87 N/A '

Discount on Capital Stock ............... .................. 254 Ed.12-87 N/A Capital Stock Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 254 Ed.12-86 N/A Long-Term Debt . . . . . . .. ....... . .. . . ....... .. . 256-257 Ed.12 90 FERC FORM NO.1 (REVISED 12 93) Page 2

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Nams of R:spondsnt This RIport is: D 13 of R: port Yccr of RIport NORTHERN STATES POWER (3) gg An Original Wo, 02, W h COMPANY (WISCONSIN) Dec. 31,19.94 (2) O A Resubmission LIST OF SCHEDULES (Electric Utility)(Continued)

.-4 Re e e Romerks Tiue of schedule p g (a) (b) (c) id)

BALANCE SHEET SUPPORTING SCHEDULES (Liabilities and Other Credits)(Continued) i Reconciliation of Reported Net income with Taxable income for Federal Income Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261 Ed.12-88 Taxes Accrued, Prepaid and Charged During Year . . . . . . . . . . . . . 262-263 Ed.12-90 Accumulated Deferred investment Tax Credits . . . . . . . . . . . . . . . . . . . 266-267 Ed.12-89 r Other Deferred Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . , 269 Ed.12-88 Accumulated Deferred income Taxes-Accelerated Amortization Property . . .. . . ....... . . ..... ... 272 273 Ed.12 89  ;

Accumulated Deferred income Taxes-Other Property . . . . . . . . . . . 274-275 Ed.12a4 Accumulated Deferred income Taxes-Other . . . . . . . . . . . . . . .. 276-277 Ed.12-93 '

Other Regulatory Liabilities , . . ............ ............. 278 New 12-93 INCOME ACCOUNT SUPPORTING SCHEDULES E!actric Operating Revenues . ..... .. .. . ... . .... .. 300-301 Ed.12-90 Sales of Electricity by Rate Schedules . . . . . . . . ... ..... . 304 Ed.12 90 Sales for Resale . . . .. ... . .... ... ... ..... . 310-311 Ed.12-88 Electric Operation and Maintenance Expenses.. . . .. ........ 320-323 Rev.12 93 Number of Electric Department Employees . . . . . . . . ....... .. 323 Ed.12-88 Purchased Power . . .......... ........... ............ 326-327 Rev.12-90 l Transmission of Electricity for Others . . . . . . . . . . . . . . . . . . . . . . . . 328-330 Rev.12-90 l Transmission of Electricity by Others . . . . . . . . . . . . . . . . . . . . . . . 532 Rev.12-90 N/A l Miscellaneous General Expenses-Electric. . . . . . . . . . . . . . . . . . . 335 Ed.12 87 Depreciation and Amortization of Electric Plant . . .. .... .... 336-338 Ed.12-88 Particulars Concerning Certain income Deduction and Interest f Charges Accounts . . . . . .... ....... ..... ........... . 340 Ed.12-87 COMMON SECTION f

Regulatory Commission Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . 350-351 Ed.12 90 Research, Development and Demonstration Activities . . . . . . . . . . 352 353 Ed.12-87 Distribution of Salaries and Wages ....... ... . .. ........ 354 355 Ed.12-88 Common Utility Plant and Expenses . . . . . . . . . . . . . . . . . . . . . . . . . 356 Ed.12-87 E

ELECTRIC PLANT STATISTICAL DATA Electric Energy Account . . . .... . .. .... . ... .. .. 401 Rev.12-90 Monthly Peaks and Output . . . . . ...... ... ... .... .. ... 401 Rev.12 90 Steam-Electric Generating Plant Statistics (LL.ge Plants) . . . . .. 402-403 Ed.12-89 Hydroelectric Generating Plant Statistics (Large Plants) . . . . . . . . . . 406-407 Ed.12-89 Pumped Storage Generating Plant Statistics (Large Plants) . . . . . . . . 408-409 Ed.12-88 N/A Generating Plant Statistics (Small Plants) . . . . . . . . ....... ... 410-411 Ed.12-87 i

FERC FORM NO.1 (REVISED 12 93) Page 3

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Nima cf R:spondant This Riport is: Dato cf RIport Ycar cf R: port (1) O An Original Wo. Da, W j (2) O A Resubmission Dec. 31,19 2.4 LIST OF SCHEDULES (Electric Utility)(Continued) )

Re e Title of Schedule p g Remarks i

(e) (b) (c) ($

ELECTRIC PLANT STATISTICAL DATA (Continued)

Transmission Line Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 422-423 Ed.12-87 Transmission Lines Added During Year . . . . . . . . . . . . . . . . . . . . . . . . 424-425 Ed.12-86 S u b s t ati<> n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 426-427 Ed.12-88 ,

Electric Distribution Meters and Line Transformers . . . . . . . . . . . . . . . 429 Ed.12-88 Enviror..' octal Protection Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . 430 Ed.12-88 Environmental Protection Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . 431 Ed.12-88 Footnote D ata . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450 Ed.12-87 Stockholders' Reports Check appropriate box: -i O Four copies will be submitted.

O No annual report to stockholders is prepared. ,

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FERC FORM NO.1 (ED.12-90) Page 4 I e l

N'me of Respondent This Report Ist Dats cf Report Y3sr of Mport i NO2THERN STATES POWER COMPANY (W!SCONSIN) 1) (x) An Ori i (Mo Da Tri Dec. 31, 1994

2) [ ] A Resubnal ission 12I31/h4 GENERAL INFORMATION l

1. Provide r.ame and title of officer having custody of the general corporate books of account and address of office where the general corporate books are kept, and address of the office where say other corporate books sre kept, if different from that where the general corporate books are kept.

Kznneth J. Eagsebski Controller 100 North Barstow Street Eau Claire. WI 54702 0008 l

2. Provide the name of the State under the laws of which respondent is incorporated, and date of incorporation. If incorporated under a special law, give reference to such law. If not incorporated, state that fact and give the type of organisation and the date organised.

The respondent was incorporated under the laws of the State of Wisconsin on November 21, 1901.

3. If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver or trustee. (b) date such receiver or trustee took possession, (c) the authority by which

! the receivership or trusteeship was created, and (d) date when possession by receiver or trustee ceased.

Not Applicable l

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4. State the classes of utility and other services furnished by respondent during the year in each State in which the respondent operated.

j Electric Service . Wisconsin Electric Service - Michigan Gas Service - Wisconsin Gas Service - Michigan

5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not the the principal accountant for your previous year's certified financial statements?

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Yes... Enter the date when such independent accountant was initially engaged: .

x No a

4 FERC FORM No.1 (ED. 12 87) Page 101

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Name of Respondent This Report ist Date of Report Year of Report NORTHERN STATES POWER COMPANY (WISCONSIN) il x inal De m (2 AnOrbt A Ros aston (Mo)31/04 13 Dec. 31, 1994 Caprm0L OVER RESPONDDrF

1. If any corporation, business trust, or similar orga. name of trustee ts), name of beneficiary or beneficiaries nisation or combination or such organisations jointly held for whom trust was maintained, and purpose of the control over the respondent at and of year, state name trust, cf controlling corporation or organisation, manner in 2. If the above required information is available from which control was held, and extent of control. If control the SEC 10.K Report Form filing, a specific reference was in a holding conpany organisation, show the chain to the report form (i.e., year and company title) may be of ownership or control to the main parent company or listed provided the fiscal years for both the 10 K report organisation. If control was held by a trusteels), state and this report are compatible.

Controlling company Northern States Power Company (a Minnesota corporation) .

100% of voting stock (includes stock held of record by directors, but in each case own beneficially by r parent company) l l

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l FERC FORM NO.1 (ED.12 87) Page 102 l

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Date of R+ port Yscr of Riport Nsme of Respondent This R. : port ist {Mo, Da Yr)

NORTHERN STATES POWER CCMPANY(WISCONSINI (il x AnAOractinal Resubmission 12/31/E4 Dec. 31, 1994 (2)

CORPCRATIONS COM1tCLLED BY RESPONDE2rF

1. Report below the names of all corporations,

3. If control was held jointly with one or more other business trusts, and similar organizations, controlled interests, state the fact in a footnote and name the other interests, directly or indirectly by respondent at any time during

4. If the above required information is available from tha year. If control ceased prior to end of year, give par-the SEC 10-K Report Form filing, a specific reference ticulars (details) in a footnote.

2. If control was by other means than a direct holding to the re t fona (i.e., year and conpany title; may be of voting rights, state in a footnote the manner in which listed in solumnta) provided the fiscal years for both the control was held, naming any intermediaries involved. 10-K report and this are compatible.

DEFINITIONS

1. See the Uniform System of Accounts fcr a definition of the other, as where the voting control is evally di-vided between two holders, : each party holds a veto of control.

2. Direct control is that which is exercised without in- power over the other, hi;- control may exist by mutual terposition cf an intermediary. agreement or understanding betwe n two or more par-

3. Indirect control is that which is exercised by the in- ties who together have control within the meaning of torposition of an intermedi6.y which exercises direct control, the definition of control in the Uniform System of Accounts, regardless of the relative voting rights of each

4. Joint control is that in which neither interest can effectively control or direct action without the consent party.

Kind of Business Percent Voting Footnote Name of Company Controlled Stock Owned Ref.

(c) (d)

(al (b)

Owning and operating water 75.86 l Chippewa and Flambeau Improvement Company Non Regulated Activities 100.00 Clearwater Investments, Inc.

Non Regulated Activities 100.00 ,

NSP Lands, Inc. I l

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Page 103 FERC FCRM NO.1 (ED. 12-81)

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Name of R ndrnt LATHERNSyTTESPOWERCOMPANY(WISCONSIN) This a port Isa Data af Regrt Year of Report g{ g (gg ) ,

OFFICERS

1. Report below the name, title and calazy for each tion of the previous incuotent, and the date the change szecutive officer whose salary is $50,000 or more. An 'ex- in incumbency was made.

scutive officer" of a respondent includes its president, 3. Utilities which are required to file the same data escretary, treasurer, and vice president in charge of a with the Securities and Buchange Commission, may principal business unit, division or function (such as substitute a copy of item 4 of Regulation 8-E (identified sales, administration or finance), and any other person as this page). The substituted page(s) abould be the who performs similar policymaking functions, same size as this page.

2. If a change was made during the year in the in*

cumbent of any position, show name and total remunera-Lins Title No. Name of O!!1cer Salary (a) for Year (b) ic) 1 President and Otief Executive Officer John A. Noer 2 Vice President - Customer Services Michael N. Gregerson 3 Vice President - Power Deliver & Generation Anthony O. Schuster 4 Vice President - Corporate Services Patrick D. Natkins 5 General Counsel and Secretary John P. Moore 6 Treasurer Neal A. Sitkarla 7

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Name of Rr ondtnt This R port 13: Date rf R port Yter cf Rrpcrt NORTHERN S gTES POWER CCMPAtri(WISCONSIN)

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DIRICTORS

1. Report below the infomation called for concem- 2. Desigt.ste members of the Executive Conw.ittes l ing each director of the respondent who held office at by an asterisk anu 65e Chairman of the Executive Com-i eny time during the year. Include in coluen (a), ab- mittee by a double asterisk.

breviated titles of the directors who are officers of the rsspondent.

Name (and Title) of Director Principal Business Address (al (b)

Jzen G. Bassett 932 South 28th Street La Crosse, WI 54601 H. L. Bretting P.O. Box 113 Ashland, WI 54846 P. M. Galatt 803 S. Black River St.

Sparta, Wi 54656 L. G. Schnack 204 Schofield Hall Eau Claite, WI 54701 R. A. Larson P. O. Bcx 1268 Eau Claire, WI 54702 W. E. Harrison Rt. 3. Box 3070 Elk Mound, WI 54739 100 North Barstow Street  !

J. A. Noer Prasident and CEO Eau Claire, WI 54702 L. L. Taylor 5436 Kellogg Avenue Edina, MN 55424

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i FERC FORM No.1 (CD, 12 87) Page 105

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l Name of Respondent This Report Is Date of Report Year of Report NO WERN STATES POWER COMPANY (WISCONSIN) inal (Mo De Yr) l 1) ((x)AnOrbt

2) ] A Res asion 12/31/h4 Dec. 31, 1994

( SECURITY HOLDERS AND VOTING POWERS

1. Give the names and addresses of the 10 security whereby such security became vested with voting rights and hold:rs of the respondent who, at the date of the latest clos- give other inportant particulars (details) concerning the ing of the stock book or compilation of list of stockholders voting rights of suca security. State whether voting rights are of the respondent, prior to the end of the year had the actual or contingents if contingent, describe the contingency.

high?st voting powers in the respondent, and state the 3. If any class or issue of security has any special number of votes which each would have had the right to cast privileges in the election of directors, trustees or managers, Cn that date if a meeting were then in order. If any such or in the determination of corporate action by any method, hold 2r held in trust, give in a footnote the known particulars explain briefly in a footnote.

cf the trust (whether voting trust, etc.) duration of trust, and 4. Furnish particulars (details) concerning any options, l principal holders of beneficiary interests in the trust. If the warrants, or rights outstanding at the and of the year for stock book was not closed or a list of stockholders was not others to purchase securities of the respondent or any compiled within one year prior to the end of the year, or if securities or other assets owned by the respondent, including since the previous compilation of a list of stockholders, some prices, expiration dates, and other material information oth1r class of security has become vested with voting rights, relating to exercise of the options, warrants, or rights.Specify then show such 10 security holders as of the close of tre the amount of such securities or assets so entitled to be pur-ycar. Arrange the names of the security holders in the order chased by any of ficer, director, associated coepany, or any i of voting power, commencing with the highest. Show in col- of the ten largest security holders. This instruction is insp-umn (a) the titles of officers and directors included in such plicable to convertible securities or to any securities substan-litt of to security holders, tielly all of which are outstanding in the hands of the general

2. If any security other than stock carries voting rights, publio where the options, warrants, or rights were issued on a Cxplain in a supplemental statement the circumstances prorata basis.

1. Give date of the latest closing of the stock 2. State the total number of votes cast at the , Give the date book prior to end of year, and state the puzpose latest general meeting prior to end of year and place of such i

of cuch closings for election of directors or the respondent and meetings number of such votes cast by proxy Total

)

By proxy I VOTING SECURITIES Line N me (Title) and Address of Security Number of votes as of (date): December 31, 1994 No. Holder Total Common Preferred Other Votes Stock Stock (a) (b) (c) (d) (e) 4 TOTAL votes of all voting securities 862.000 862,000 l l 5 TCTAL number of security holders 1 1 6 TOTAL votes of Security holders listed below 862.000 e62,000 0 0 7 Northern States Power Company 8 (a Minnesota corporation) 9 414 Nicollet Mall 10 Minneapolis, MN 55401 862,000 862,000 11 12 13 14 l 15 16 I 17 18 i  !'

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l FERC FORM NO.1 (ED. 12-81) Page 106 l

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i N*me of Rispondtnt This R port 13: Data af R port Year of R: port NCRTHERN STATES POWER COMPANY (WISCONSIF) 1) x inal (Mo Da Yr) 21 AnOrdt A Res ission 12/31/04 Dec. 21, 1994 SECL1tITY HOISERS AND VCff!NG POWERS (Continued)

Total Comon Preferred Lins Name (Title) and Address of Security Holder Votes Stock Stock Other No. (4) (b) (c) (d) (e) 19 20 21 32 23 24 25 26 27 28 29 30 31 32 33 34 l 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 FIF.C FORM NO.1 (ED. 12-87) Page 107

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N*me of Respondent This Report Ist Date of Report Year of Report NO2THERN STATES PCWER CCMFANY(WISCCNSIN) (1)

(2) x An Oriainal A Resu6 mission (Mo. Da Yr) 12/31/h4 Dec. 31, 1994 IMPORTANT CHANGES DURING 'IHE YEAR Give particulars (details) concerning the matters indicated natural gas conpany must also state major new continuing bslow. Make the statements explicit and precise, and number sources of gas made available to it from purchases,  ;

them in accordance with the inquiries. Each inquiry should development, purchase contract or otherwise, giving j be answered. Enter a none* *not applicable,' or *NA* where location and apprcximate total gas volumes available, rpplicable. If information which answers an inquiry is period of contracts, and other parties to any such j given elsewhere in the report, make a reference to the arrangements etc. )

tchedule in which it appears. 6. Obligations incurred as a result of issuance of

1. Changes in and inportant additions to franchise rights: securities or assungtion of liabilities or guarantees Describe the actual conJideration given therefor and state including issuance of short-term debt and commercial paper from whom the franchise rights were acquired. If acquired having a maturity of one year or less. Give reference to without the payment of consideration, state that fact. FERC or State Connission authorization, as appropriate, and

2. Acquisition of ownership in other conpanies by the amount of obligation or guarantee, reorganization, merger, or consolidation with other 1. Changes in articles of incorporation oc amendments to companies: Give names of companies involved, particulars charter Explain the nature and purpose of such changes or concerning the transactions, name of the Connission amendments.

euthorizing the transaction, and reference to connission 8. State the estimated annual effect and nature of any authorization. important wage scale changes during the year.

3. Purchase or sale of an operating unit or systems Give 9. State briefly the status of any materially important a brief description of the property, and of the legal proceedings pending at the end of the year, and the transactions relating thereto, and reference to commission results of any such proceedings culminated during the year.

authorization, if any was required, Give date journal 10. Describe briefly any materially inportant tran-sneries called for by the Uniform system of Accounts were sactions of the respondent not disclosed elsewhere in this submitted to the Commission. report in which an officer, director, security holder

4. Important leaseholds ( other than leaseholds for reported on page 106, voting trustee, associated company natural gas lands ) that have been acquired or given, or known associate of any of these persons was a party or assigned or surrendered: Give effective dates, lengths of in which any such person had a material interest.

terms, names of parties, rents, and other conditions. State 11. (Reserved.)

name of Connission authorizing lease ar.d give reference to cuch authorization.

5. Important extension or reduction of transmission or distribution system State territory added or relinquished 12. If the important changes during the year relating to end date operations began or ceased and give reference to the respondent company appearing in the annual report to Commission authorization, if any was required. State also stockholders are applicable in every respect and furnish tha approximate number of customers added or lost and the data required by instructions 1 to 11 above, such notes approximate annual revenues of each class of service. Each may be attached to this page.

1. None

2. None

3. None

4. None

5. None

6. None 1 None

8. None

9. None

10. None

11. None

12. None FERC FORM NO.1 (ED. 12 90) Page 108

This R port 13: Dats rf Report Year af Report N'me of Rv pondrnt NORTHERN STATES F0WER COMPANY (WISCONSIN) (1) x An Ori inal (Mo Da Yr) Dec. 31, 1994 (2) A Res ission 12I31/h4 IMPORTANT OlANGES DURING THE YEAR (Continued) l i

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l FERC FORM NO.1 (ED. 12 88) Page 109 I

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Ntme of R,s p ndent This R1 port Ist Date of RTport Ystr of R; pott NCRTHERN STATES PCWER CCMPANY(WISCONSIN) (1) x inal (Mo Da Yr)

(2) AnOrt$

A Resu mission 12/31/94 Dec . 31, 19 94 CCMPARATIVE BAIANCE SHEET (ASSETS AND OTHER DEBITS)

Lins Title of Account Ref. Balance at Balance at No. Page No. Beginning of Year End of Year (a) (b) (c) (d) 1 UTILI1Y PIMf 2 Utility Plant (101-106, 114) 200-201 $909,353,111 $955,519,130 3 Construction Work in Progress (107) 200-201 26,183,342 24,171,450 4 TCTAL UTILITY PLANT (Enter Total of lines 2 and 3) $935,536,513 $979,690,580

$ (Less) Accum. Prov. for Depr. Amort. Depl. (108, 111, 115) 200-201 320,937,943 344,675,229 6 Net Utility Plant (Enter Total of line 4 Less 5) - $614,598,570 $635,015.351 7 Nuclear Puel (120.1-120.4, 120.6) 202-203 8 (Less) Accum. Prov. for Amort, of Nucl. Assemblies (120.5) 202-203 9 Net Nuclear Puel (Enter Total of lines 7 Less 8) -

10 Net Utility Plant (Enter Total of lines 6 and 9) - $614,598,570 $635,015,351 11 Utility Plant Adjustments (116) 122 12 Gas Stered Undergrcund-Noncurrent (117) -

13 CTHER PROPERTY AND INVESTMENTS 14 Nonutility Property (121) 221 3,156,813 3,082,125 15 (Less) Accum. Prov. for Depr. and Amort. (122) - 363,659 364,844 16 Investments in Associated Companies (123) -

17 Investment in Subsidiary Companies (123.1) 224-225 1,311,506 1,302,639 18 (For Cost of Account 123.1, see Footnote Page 224, Line 42) - , i ,

19 Noncurrent Portion cf Allowances 228-229 20 Other Investments (124) 2,782,293 2,670,753 21 Special Punds (125 128) -

22 TCTAL Other Property and Investments (Total of lines 14--17,15--21) $6,886,953 $6,690,673 23 CURRENT AND ACCRLTD ASSETS M 24 Cash (131) - 449,340 61,244 25 Special Deposits (132-134) - 11.022 26 Wcrking Fund (135) - 69,027 103,567 27 Temporary Cash Investments (136) -

28 Notes Receivable (141) 29 Customer Accounts Receivable (142) - 36,093,015 34,450,446 30 Other Accounts Receivabis (143) - 2,261,189 2,919,131 31 (Less) Accum. Prov. for Unco 11ectible Acet.-Credit (144) - 707,609 538,301 l 32 Notes Receivable frcm Associated Companies (145) -

33 Accounts Receivable from Assoc. Companies (146) - 5,513,205 7,326,441 34 Puel Stock (151) 227 2.221,234 3.267,681 35 Fuel Stock Expenses Undistributed (152) 227 71,403 144,883 36 Residuals (Elec) and Ertracted Products (153) 227 37 Plant Materials and Opsr? ting Supplies (154) 227 4,891,914 5,533,299 38 Merchandise (155) 227 65,345 113,384 39 Other Materials and Supplies (156) 227 40 Nuclear Materials Held for Sale (157) 202-203/227 41 Allowances (158.1 and 158.2) 228-229 42 (Lessi Noncurrent Pcrtion of Allowances 228-229 43 Stores Expense Undistributed (163) - 50,301 242,439 44 Gas Stored Underground-Current (164.1) - 3,427,728 6,160,565 45 Liquefied Natural Gas Stored and Held for Processing (164.2-164.3) - 256,251 230,364 46 Prepayments (165) - 9,832,342 11,010,997 47 Advances for Gas (166-167) -

48 Interest and Dividends Receivable (171) -

49 Rents Receivable (172) - 22,245 18,737 50 Accrued Utility Revenues (173) - 17,230.374 16,409,195 51 Miscellaneous Current and Accrued Assets (174) 52 TOTAL Current and Accrued Assets (Enter Total of lines 24 thru 51) $81,747,304 $87,465,094 FERC PORM NO.1 (EO.12-941 Page 110

%m of Respondent This Report Isa Date of Report Year of Repcrt )

I. RTHERN STATES POWER CCPGANY(WISCONSIN) (11 An Or inal (Mo Da Yr) l

[x]

(2) (} A Res bt ssion 12/31/94 Dec. 31, 1994  ;

CD TARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS) (Continued) j are Title of Account 4 Ref. Balance at Ealance at

4. T Page No. Beginning of Year End of Year 1 (a) (b) (c) (d) 53 DEFERRED DEBITS 1 i

Unaecrtized Debt Expenses (181) - 83,078,092 $2,928,441 54 55 Extrtordinary Property Icsses (182.1) 230 So Unrecovered Plant and Regulatory Study Costs (182.2) 230 57 Other Regulatory Assets (182.3) 232 58 Pralia. Survey and Investigation Charges (Electric) (183) - 452,451 5C2.043

'59 Ptslim. Sur, and Invest. Charges (Gas) (183.1, 183.2) -

- 750,539 168,247 C13tring Accounts (184) 41 Temporary Facilities (185) - 80,687 111.593 233 12,110,506 20,901,055 62 Mitralianeous Deferred Debits (186) 43 Def. Losses f rom Dispcsition of Utility Pit (187) 61 R:e nrch, Devel, and Demonstration Expend. (188) 352-353

- 10,856,839 10,303,321 65 Unatnortized less on Reacquired Debt (189) 234 7,060,196 8.202,226 66 Accumulated Deferred Income Taxes (190) b e' Unrecovered Purchased Gas Costs (191) -

834.389.310 543,116,926 (J TOTAL Deferred Debits (Enter Total of lines 54 thru 67) 69 TOTAL Assets and other Debits (Enter Total of lines 10.11,12, $772,288,044 22,32,and 68) $737,622.137 l

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'ERC FORM NO.1 (HEVISED 12 93) Page 111

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! Name of Res ont This Report Is Year of Report l NORTHERN ST TES PCWER CCMPANY(WISCONSIN) 1) x An Or inal DateofRe!

(Mo Da Y )ort l 2) A Res salon 2/31/94 Dec. 31, 1994 l l

! COMPARATIVE BAIANCE SHEET (LIABILITES AND O'IHER CREDITS)

Line Title of Account Ref. Balance at Balance at No. Page No. Beginning of Year End of Year (a) (b) (c) (d) 1 FROFRIETARY CAPITAL 2 Comon Stock Issued (201) 250-251 $86,200,000 $86,200,000 3 Prsferred Stock Issued (204) 250 251 4 C;pital Stock Subscribed (202, 205) 252 I

5 Stock Liability for Conversion (203, 206) 252 6 Premium on Capital Stock (207) 252 10,460,741 10.460,741 7 Oth3r Paid-in Capital (208-211) 253 j 8 Installments Received on Capital Stock (212) 252 9 (Less) Discount on Capital Stock (213) 254 to (Lers) Capital Stock Expense (214 254 11 Retained Earnings (215, 215.1, 214, 118-119 204.451,677 218,280,026 Unappropriated Undistributed Subsidiary Earnings (216.1) 118-119 662,161 553,313 12 13 (Lus) Reacquired Capital Stock (217) 250-251 14 TCTAL Proprietary Capital (Enter Total of Lines 2 thru 13) - $301,774,599 $315,494,080 LCNG-TERM CEBT 15 16 Bonds (221) 256-257 199,000,000 198,500,000 256-257 490,000 17 (Lers) Reacquired Bonds (222) 18 Advcnces f rom Associated Companies (223) 256-257 Othar Long-Term Debt (224) 256 257 18,600,000 18,600,000 19 Unamortized Premium on Iong-Term Debt (225) - (1,879,500) (1,001,080) 20 l 21 (Leis) Unamortized Discount on long Term Debt-Debit (226)

TOTAL Iong-Term Debt (Enter Total of Lines 16 thru 21) - $215,720,500 $214,808.920 22 23 CTHER NONCURRENT LIABILITIES 2,347,000 2,259,540 24 Obligations Under Cap'tal Leases-Noncurrent (227) - ,

I 23 Accumulated Provision for Property Insurance (228.1) -

26 Accumulated Provision for Injuries and Damages (228.2) -

27 Accumulated Provision for Pensions and Benefits (228.3) -

28 Accumulated Miscellaneous Operating Provisions (228.4) 29 Accumulated Provision for Rate Refunds (229) -

$2.347,000 $2.259,540 30 TOTAL CTHER Noncurrent Liabilities (Enter Total of lines 24 thru 29) 31 CURADrf AND ACCRUED LIABILITIES 32 Notse Payable (231) 20,744,721 20,443,253 33 Accounts Payable (232) -

23,50C,000 41,300,000 34 L'otss Payable to Associated Companies (233) -

17,149,581 16,308,073 35 Account Payable to Associated Companies (234) -

- 348,701 339,905 36 Customer Deposits (235) 262-263 4,097.343 (76,261) 37 Tim s Accrued (236)

- 4,822,730 5,485,306 38 Intirest Accrued (237) 39 Dividends Declared (238) 40 Matured Long-Term Debt (239) -

)

41 Matured Interests (240)

- 971,036 1,456.362 42 T;2 Collections Payable (241)

(119,220) (264,101) 43 Mircellaneous Current and Accrued Liabilities (282) 716,000 942,857

, 44 Obligations Under Capital Leases-Current (243)

S72,230,892 $85,935,394 I 45 TOTAL Current and Accrued Liabilities (Enter Total of lines 32 thru 44)

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l FEPC FORM NO.1 (ED.12 8 9) Page 112

17 tis Report Isi Date of Report Yser of R port Name el Reependent NORTHERN STATES POWER COMPANY (WISCONSIN) (1) x (Mo Da Yr) Dec. 31, 1994 (2) AnOrtbinal A Resu ission 10/31I94 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) (Continued)

Ref. Balance at Balance at Line Title of Account Page No. Beginning of Year End of Year No.

(b) (c) (d)

(al 46 DEFERRED CPIDITS

$5,070,660 $5,542,573 47 Curtomer Advances for Construction (252) 266 267 23,653,259 22,332,470 48 Accumulated Deferred Investment Tax Credits (255) 49 Deferred Gains from Disposition of Utility Plant (256) 269 22,577,996 19,343,458 50 Other Def erred Credits (253) 278 15,121 36,305 51 Other Regulatory Liabilities (254)

Unamortized Cain on Reacquired Debt (257) 269 52 272-277 94.232,111 106,535,304 53 Accumulated Deferred Income Taxes (281-283)

$145,549,147 $153,790,110 54 TOTAL Deferred Credits (Enter Total of Lines 47 thru $3) 55 56 57 58 59 60 61 62 63 64 65 t6 67 68 TOTAL Liabilities and Other Credits (Enter Total of Lines 14, 22, 30, $737,622,138 $772,2s8,044 45 and 54)

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Page 313 TEFC F0FJ9 NO.1 (FEVISED 12 93)

Nrme of Respondent This Report 1st Date of Report Year of Report NORTHERN STATES POWER CCMPANYlWISCCNSIN) (Il x An Or inal (Mo, Da, Yr)

(2) A Res assion 12/31/94 Dec. 31, 1994 STATEMENT OF INCOME FOR 7HE YEAR

1. Report amounts for accounts 412 and 413, Revenue and 5. Give concise explanationa concerning unsettled rate Expenses from Utility Plant Leased to Others, in another proceedings where a contingency exists such that refunds Utility column (1,k.m.o) in a similar manner to a utility of a material anount may need to be made to the utility's d2partment. Spread the amount (s) over lines 02 thru 24 as customers or which may result in a material refund to the rppropriate. Include these amounts in columns (c) and (d) utility with respect to power or gas purchases. State for totals each year affected the gross revenues or costs to which the

2. Report amounts in account 414 Other Utility Operating contingency relates and the tax effects together with an Income, in the same manner as accounts 412 and 413 above, explanation of the major factors which af f ect the rights of

3. Rrport data for lines 7,9, and 10 for Natural Gas com- the utility to retain such revenues or recover amounts paid panits using accounts 4 04.1, 404.2, 4 04. 3, 407.1 and 4 07.2. with respect to power and gas purchases.

4. Uce page 122 for important notes regarding the state. 6. Give concise explanations concerning significant ment of income or any account thereof. amounts of any refunds made or received duing the year.

Account iRef.) TOTAL

50. Page No. Current Year Frevious Year (a) (b) (c) (d) 1 UTILITY CPERATING INCOME 2 Operating Revenues (400) 300-301 $451,020.044l $435,594,368 3 Operating Expenses 4 Operation Expenses (401) , 320-323 310.999,211 293.934.308 5 Maintenance Expenses (402) 320-323 22,385,430 21,713.836 6 Depreciation Expense (403) 336-338 30.691,334 28,565,341 7 Amort. & Dep1. of Utility Plant (404-405) 335-338 0 1,774 8 Amort. of Utility Plant Acq. Adj. (406) 336 338 82.920 56,070 9 Amort. of Property Iosses, Unrecovered Plant and Regulatory Study Costs (407) 0 0 10 Amort. cf Conversion Expenses (407) 0 0 11 Regulatory Debits (407.3) 0 0 j 12 (Less) Regulatory Credits (407.4) 0 0 13 Taxes Other Than Income Taxes (408.1) 262-263 13,710,641 13.091.488 14 Income Taxes - Federal (409.1) 262-263 8,074,752 12,919.101 15 - Other (4 09.1) 262 263 2,809.954 3.180.416 16 Provision for Deferred Income Taxes (410.1) 234.272 277 16.513,334 16.076,198 17 (Less) Provision for Deferred Income Taxes - Cr. (411.1) 234,272-277 7,377,614 8.124.928 18 Investment Tax Credit Adj. - Net (411.4) 266 (943,208) (948,155) 19 (Lese: Gains from Disp. of Utility Plant (411,6) 0 0 1

20 losses from Disp. of Utility Plant (411.7) 0 0 l I

21 (Less) Gains from Disposition of Allowances (411.8) 0 0 22 losses from Disposition vf Allowances (411.9) 0 0 23 TOTAL Utility operating Expenses (Enter Total of Lines 4 thru 22) $396,946,754 $380,465,449 24 Net Utility Operating Income (Enter Total of  !

line 2 less 23) (Carry forward to page 117, line 25) $54,873,290 $55.128,919 l

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FERC FCRM NO.1 (REVISED 12-93) Page 114 l

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-_ _ _ _ - _ _ _l

N'me *f Respondent This Report Is: Date of Report Year of Report NCRTHERN STATES POWER COMPANY (WISCONSIN) (1) x1 An Original (Mo Da Yr)

(2) ] A Resubruasion 12231/$4 Dec. 31, 1994 STATDENT OF INCCME FOR THE YEAR (Continued) reculting from settlement of any rate proceeding affecting had an effect on net income, including the basis of alloca-rsvatura received or costs incurred for power or gas tions and apportionments from those used in the preceding purchates, and a summary of the adjustments made to balance year Also give the approximate dollar effect of such changes.

cheit, income, and expense accounts, 9. Explain in a footnote if the previous year's figures

7. If any notes appearing in the report to stockholders are different f rom that reported in prior reports.

tr3 (pplicable to this Statement of Income, such notes may 10. If the columns are insufficient for reporting ad.

be atteched at page 122. htional utility departments, supply the appropriate account

8. Enter on page 122 a concise explanation of only those ( '.t le s , lines 2 to 23, and report the information in the changra in accounting methods made during the year which bla m space on page 122 or in a supplemental statement.

I I ELECTRIC Li!LITY GAS Li1LITY Cf."HER LiTLITY

' Lin.

Currsnt Year Previous Year Current Year Previcus Year Carrant Year Previous Year b:, .

(3) (f) (g) (h) (1) (3)

• • - 1

$76,714.577l $72,760,322l $328,106l $361,192 2

$374,777,361l $362,472,854l 3

+

232,705,353 63,875,953 61,229,155 4 247,123,258 19,695,965 1,078,756 2,017,871 5 21,306,674 25,133,786 3,881,321 3,393,095 38,460 38,460 6 26,771,553 7

1,774 18,980 13,116 8 63,940 42,954 9

10 11 12 11.881,579 1,362,578 1,209,909 13 12,348,063 12,214,928 590,360 649,579 43,655 54,594 14 l

7,440,737, 3,057,259 201,032 108,224 12,541 14,933 15

) 2,596,381 14,432 465 1,718,002 1,614,756 28,674 28,977 16 14,766,658 7,410,882 777,089 734,046 17 6,600,525 1880,207) (887,331) (60,249) (60,134) (2,752) (690) 18 19 20 21 l 22

$324,936,532 $310,867,650 $71,889,644 $69,461,525 $120,578 $136,274 23 24

$51,605,204 $4,824,933 3,298.797 $207,528 $224,918

$49,840,829 A>0 FCRM NO.1 (REVISED 12,93) Page 115

N*me of Respondent This Report Isa Date of Report Year of Report NORDLEFE STATES POWER COMPANY (WISCONSIN) (1 x An Ori inal (Mo, Da Yrl (2 A Res assion 12/31/h4 Dec. 31, 1994 STATEMENT OF INCOME FOR THE YEAR (Continued)

OTHER ITTILITY (7THER LTTILITY CTHER LTTILITY No. Current Year Previous Year Current Year Previous Year Current Year Previous Year (k) (1) (m) (n) (o) (p) 1

= \ l l l l 3

4 5

6 1 7

e 9

10 11 l 12 13 14 15 l 16 17 13 19 20 21 22 23 24 l

i 4

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l This Report Iss Date of Report Year of Report N.ime of Res ondent NORTHERN ST TES POWER C:MF ANY (WISCONSIN) 1) x An Ort inal (Mo. 04, Yri 12/31/94 Dec. 31, 1994

2) A Resu insicn STATEMENT OF INCOME FOR THE YEAR (Continued)

Account (Ref.) TCfrAL Lina page No. Current Year Previous Year No. (c) (d)

(a) (b)

$54,873,290 $55,128,919 25 Nst Utility Operating Income (Carried forward from page 114) --

26 Cther Income and Deductions 27 Other Income 28 Nonutility Operat;ng Income 29 Revenues From Merchandising, Jobbing and Contract Work (415) 30 (Less) Costs and Exp. of Merchandising, Job. & Contract Work (416) 31 Revenues From N:nutility Operations (417) ._

32 (Less) Expenses of Nonutility Operations 1417.1) 59,916 41,824 33 Ncnoperating Rental Income (418) 119 4;9,185 334,704 34 Equity in Earni .gs of Subsidiary Companies (418.11 62,640 132,829 35 Interest and Div;2end Income (419) 670,911 693.656 36 Allowance !cr C ner Funds Used During Construction (419.1) 19,061 473,279 37 Miscellaneous Ncn perating Income (421) _ _ _ _

239,367 8,269 1 38 Gain on Disposit;;n of Property (421.1)

$1,521,082 $1,684,561 39 TOT,\L Other Ine:me (Enter Totsl of lines 29 thru 38) '

40 Other Income Deduct;ons (8,230) 858 41 Loss on Disposition of Property (421.2) 340 42 Miscellaneous Accrtization (425) ~ ~ ~ ~

459,088 378,989 Miscellaneous In::me Deduct.,ns (426.1-426.5) 340 43

$450,85# $179. 84 7 44 TOTAL Other In::?e Deductions (Total of lines 41 thru 43) e 45 Taxes Applic. to C ner Income and Ceductions 91,358 94,25C 46 Taxes Other Than Incone Taxes (408.2) 262 253 "1I290.895 8T4,981 47 Income Taxes - Federal (409.2) 262-263 262-263 (59,213) (49,8711 48 Income Taxes - Cther (409.2) 234,272-277 (1,457,760) (789.702) 49 Provision f or Def erred Inc. Taxes (410.2) 234,272-277 50 (Less) Provisien f:r Deferred Income Taxes - Cr. 1411.2) ___

51 Investment Tax Credit Adj. - Net (411.5) 52 (Less) Investment Tax Credits (420)

(S174,785) 519,657 53 TOTAL Taxes en Othee Income and Deduct. (Total of 46 thru $21 81,245,004 $1.215,C57 54 Net Other Ine: e and Deductiens ( neer Total cf lines 39, 44, 53)

Interest Charges

~

55 _

15.e)4,585 15,342,597 56 Interest on Long-Term Debt (427) 213,856 177,654 57 Amcrt. of Debt Dis:. and Expense L4;a) 553,518 1,822,733 58 Amortization of Less on ReacquireG DAbt (428.1) 4,9'S 59 (Less) Amcrt. of Ire?. lum on Debt Credit (429) 60 (Less? Amortisaticn of Gain on Reacquired Debt - Credit (429.1) 659.987 361,176 Interest on Debt t: Assoc. Companies (430) 340 61 632,734 48,787 Other Interest Expense (431) 340 62 _

410,7'43 481,467 63 (Less) Allowance f:r Borrowed Funda Used During Construction-Cr. (432)

$17,573,213 518,337,459 64 Net Interest Char 7es (Enter Total of lines 56 thru 63)

Income Before Extra:rdinary Items (Total of lines 25, 54 and 64) 4{8,545.081, $3,8,006,517 65 ,

Extraordinary Items

{j 66 67 Extraordinary Ine:~e (434) [,,

68 (Less) Extraordinary Deductions (435) 69 Net Extraordinary Items (Enter Total of line 67 less line 68) 262-263 70 Income Taxes Federsi and Other (4CS 3) __

l 71 Extraordinary Ite a Af ter TA8es (Enter Total of line 69 less line 701 .

_ _ _ . .. 538,545,08 $36,uc6.517 72 Net Income (Entet - tal of 1 Anes 61 and 71)

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FERC FORM ;Kti (ED. 12-}4 Page 117 i

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l Name of Respondent This R port 13: Date of Report Year of Report NCRTHERN STATES POWER COMPANYiWISCONSIN) (Mo Da, Yr) l

( 1) [x

{2) I AnOrbainal A Res ission 12/31/94 Dec. 31, 1994 l

STATEMDrr OF RETAINED EARNINGS FOR TIM YEAR I

1. Report all changes in appropriated retained earnings. 5. Show dividends for each class and series of unappropriated retained earnings, and unappropriated undis- capital stock.

tributed subsidiary earnings for the the year. 6. Show separately the State and Federal income tax ef fect

2. Each credit and debit during the year should be of items shown in account 439, Adjustments to Retained  ;

identified as to the retained earnings account in which Earnings.

rscorded ( Accounts 431, 436 - 439 inclusive ). Show the 7. Explain in a footnote the basis for determining the c*.cra primary account affected in column (b). the amount reserved or appropriated. If such reserva.

3. State the purpose and amount of each reservation or tion or appropriation is to be recurrent, state the cppropriation of retained earnings. number and annual amounts to be reserved or appro-

4. List first account 439, Adjustments to Retained priated as well as the totals eventually to be Earnings, reflecting adjustments to the opening balance of accumulated, rstsined earnings. Follow by credit, then debit items 8. If any notes appearing in the report to stock! ciders in that order. are applicable to this statement, attach them at page 122.

Contra Lina Item No. unk Amount (a) Atiected (bl (c)

UNAPPROPRIATED RETAINED EARNINGS (Account 216) 1 Balance - Beginning of Year l $203,416,189l 2 Changes (Identify by prescribed retained earnings accounts) l 3 Ad3ustments to Retained Earnings (Account 439) 4 Crediti 5 Credit:

6 Credit:

7 Crediti 8 Credits 9 TOTE Credits to Retained Earnings (Acc. 439) (Total of lines 4 thru 8) 10 Debit:

11 Debit:

12 Debit 13 Debits 14 Debit:

30.115,696 15 TOTE Debits to Retained Earnings (Acc. 439) (Total of lines 10 thru 14) $30,115.896 36 Balance Transferred f rom Income (Account 433 less Account 418.1) 0 17 Appropriations of Retained Earnings (Account 436) 18 19 '

20 ,

21 22 TOTE Appropriations of Retained Earnings (Acc. 436) (Total of lines 18 thru 21) I 23 Dividends Decir. rad Preferred Stock (Account 437) 24 '

25 26 27 25 (852,534) 29 TOTE Dividends Declared - Preferred Stock (Acet. 437) (Total of lines 24 thru 20) (052,534) 30 Davidends Declared - Common Stock (Account 438) '

31 32 33 34 4%

(24,825,600) 36 TCTE Dividende Declared - Ccmon Stock (Acet. 438) (Total of lines 31 thru 35) ($24,825.600) 37 Transfers from Acet. 216.1, Unappropriated Undistributed Subsidiary Earnings 530,053 8

Ealance - EM et sehr (Total of lines 01, 09, 15, 16, 22, 29, 36, and 37) $216,392,004 l FERC F0FF NC.1 (C.12 49) Page 110 1

4

. - -- _ _ -~ _ _ . - .._ - - -. ._. . .

2 ID.me of Respondent This Report is Date of Report Year of Report NCRTHERN STATES POWER COMPANY (WISCONSIN) (1) Ix) An Original (M), Da Yr) 12/31/64 Dec. 31, 1994 t (2) [] A Resu5 mission STATEMENT OF RETAINED EARNINGS FOR THE YEAR (Continued)

Lins Item Amount 4

No. (a) (b)

APPROPRIATED RETAINED EARNINGS (Account 215)

State balance and purpose of each appropriated retained earnings amount at erd of year and give j accounting entries for any applications of appropriated retained earnings during the year.

39 "

j 40 41

, 42 43 44

45 TOTAL Appropriated Retained Earnings (Account 215) j APPRCPRIATED RETAINED EARNINOS AMCRTIZATICN RESERVE, FEDERAL (Account 215.11 j State below the total amount set aside through appropriations of retained earnings, as of the end of the year, in compliance with the provisions of Federally granted hydroelectric project licenaes {

l held by the respondent. If any reductions or changes other than the normal annual credits hereto have been made during the year, explain such items in a footnote.

1,888,022 46 TOTAL Appropriated Retained Earnings - Amortization Reserve, Federal (Account 215.1)

$1,888,C22 1

47 TOTAL Appropriated Retained Earnings (Account 215, 215,1) (Enter total of lines 45 and 46)

$218,280,026 d

48 TOTAL Retained Earnings (Account 215, 215.1, 216) (Enter total of lines 38 and 47) i UNAPPROPRIATED UNDIS11tIB(TrED SUBSIDIARY EARNINGS (ACCotWT 216.1)

J 662,181 49 Balance - Begining of Year (Debit or Credit) 429,185 50 Equity in Earnings for Year (Credit) (Account 418.1) 538,C53 51 (Less) Dividends Received (Debit) 52 Other Changes (Explain)

$553,313 i 53 Bala. ice - End of Year (Total of Lines 49 Thru 52) 5 l

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l FLRC FORM No.1 (ED. 12 541 Page 119

I Ntme of Respondent This Report Is Date of Report Year of Report NORTHERN STATES POWER COMPA!TY(WISCONSIN) (1) [xl An Original Da (2) [ ] A Resubmission (Mo$/31I94Yr) 1 Dec . 31, 1994 STATEME2fr OF CASH FI4WS

1. If the notes to the cash flow statement in the respondents 2. Under "Cther* specify significant amounts and group others.

annual stockholders report are applicable to this state- 3. Operating Activities - Other: Include gains and losses per-ment, such notes should be attached to page 122. Informa- tair.ing to operating activities only. Cains and losses per-tion about noncash investing and financing activities taining to investing and financing activities should be thould be provided on page 122. Provide also on page 122 a reported in those activities. Show on page 122 the amounts reconciliation between

• Cash and Cash Equivalents at End of interest paid ( net of amounts capitalized ) and income cf Year

• with related amounts on the balar.ce sheet. taxes paid. -

Lina Description (See Instruction No. 5 for Explanation of Codes) Amounts No. (a) (b) 1 Net Cash Flow from Operating Activities 2 Net Income (Line 72 (c) on page 117) $38,545,081 3 Noncash 01arges (Credits) to Income:

4 Depreciation and Depletion 32,382.265 5 Amortization of (Specify) 6 7

8 Deferred Income Taxes (Net! 7,613,754 9 Investment Tax Credit Adjustment (Net) (943,000) 10 Net (Increase) Decrease in Receivables 769,757 11 Net (Increase) ')ecrease in Inventory (4,708,441) 12 Net (Increase) Decrease in Allcwances Inventory 13 Net Increase (Decrease) in Payables and Accrued Expenses (5,629,389) 14 Net (Increase) Decrease in Other Regulatory Assets 13 Net Increase (Decrease) in Other Regulatory Liabilities 16 (Less) Allowance for Other Funds Used During Construction 670,911 17 (Inse) Undistributed Earnings from subsidiary Companies 14f Other: Miscellaneous (9,167,213) 1 19 20 21 22 Net Cash Provided by (Used in) Operating Activities (Total of lines 2 thru 21) $58,191,903 23 24 Cs h riows from Investment Activitiesi 25 Construction and Acquisition of Plant (Including Land):

26 cross Additions to Utility Plant (less nuclear fuel) (52,438,968)  ;

27 Gross Additions to Nuclear Fuel 28 Gross Additions to Common Ut!lity Plant 29 Cross Addicians to Nonutility Plant 30 (Less) Allowance for Other Funds Used During Construction 670,911 l 31 Other:Miscellanouea 2,036,970 32 33 34 Cash Outflows for Plant (Total of lines 26 thru 33) ($49,931,087) 35 36 Acquisition of Other Noncurrent Assets (d) 37 Proceeds from Disposal of Noncurrent Assets (d) 38 l 39 Investments in and Advances to Assoc, and Subsidiary Companies _

40 Contributions and Advances from Assoc. and Subsidiary Companies 41 Disposition of Investments in (and Advances to) 42 Associated and Subsidiary Companies 43 1

44 Purchase of Investment Securities (a) j 45 Proceeds from Sales of Investment Securities (a}

l FERO FORN NO.1 (ED. 12 94) Page 120

l Name of Respondent This Report ist Date of Repcrt Year of Report l NORTHERN STATES POWER COMPANY (WIS"0NSIN) til x) An Original (Mo Ca, Yr) i 1 A Res e ssion 11/31/94 Dec. 31, 1994 '

(2)

STATEMENT OF CASH FI4WS (Continued)

4. Inv32 ting Activities 5. Codes used:

Include at other (line 31) net cash outflow to acquire other (a) Net proceeds or payments.

comptnies. Provide a reconciliation of assets acquired with (b) Bonds. debentures and other long term debt.

1 litbilities assumed on page 122, (c) Include comercial paper.

Do not include on this statement the dollar amount of leases (d) Identify separately such items as investments, fixed cIpitslized per US of A General Instruction 20s instead assets, intangibles, etc.

provide a reconciliation cf the dollar amount of leases 6. Enter on page 122 clarifications and explsnations.

cipitslized with the plant ecst on page 122.

I.ine Description (See Instruction No. 5 for Explanation of Codes) Amounts No. (a) (b) 46 loans Made or Purchased 47 Collections on loans 48

, O Nat (Increase) Decrease in Re:elvables I 50 Net (Increase) Decrease in Inventory

. Net (Increase) Decrease in Allowances Held for Speculation 52 Net Increase (Decrease) in Payables and Accrued Expenses (633,312) 53 Othira 54 55 56 N t Cash Provided by (Used in) Investing Activities

($50,564,399) l 57 (Total of lines 34 thru $5 )

58 J l

59 Caih Flows from Financing Activities: l 60 Proceeds from Issuance of 61 Ieng - Terin Debt (b) 62 Prsferred Stock 63 Corraon Stock 64 OthJr 65 66 N3t Increase in Short - Term Debt (c) 67 Othar 1

69 10 CaIh Provided by outside Scurces (Total of lines 61 thru 69) 71 72 P yments for Retirement of (990,000)

I 73 L"ng - term Debt (b) 74 Pr2ferred Stock 75 Comon Stock 76 Other:

77 17,800,000 78 Net Decrease in Short-Term Debt (c) 13 80 Dividends on Preferred Stock (24,825,600) 81 Dividends on c' - n Stock 82 Net Cash provided by (Used in) Financing Activities l 83 (Total of lines 70 thru 81)

($8,015,600) )

84 85 N;t Increase (Decrease) in Cash and Cash Equivalents

($388,096)

• ( (Total of lines 22, 57,and 83) 47 449,340 88 Ca h and Cash Equivalents at Beginning of Year 49

• 61,244

?0 Carh and Cash Equivalents at End of Year FnC FORM No.1 (ED. 12 94) Page 121 1

1

< (P121-908)

Supplemental Disclosures of Cash Flow Infomation:

Ca;h paid during the year for Incir%t inet of amount capitalised) income taxes g M9772945 272 l

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THIS PA GE LEFTINTENTIONALL Y BLANK l

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Date of Report Year of Report N'me of Respondent This Report Iss (1 (Mo De Yr) Dec. 31, 1994 NORTHEFJ4 STATES POWER COMPANY (WISCONSIN) (2 x1AnOribinal

] A Resu esion 12/31/h4 NOTES TO FINANCIAL STATDENTS

1. Use the space below for important notes regarding the plan of disposition contenglated, giving refererres to Com-mission orders or other authorizations respecting classifica-Saltnce Sheet, Statement of Income for the year, Statement of RIta ned Earnings for the year, and Statement of Cash tion of amounts as plant adjustments and requirements as Flow 3, or any account thereof. Classify the notes according to disposition thereof.

4. Where Accounts 109, tharmrtised loss on Reacquired to each basic statement, providing a subheading for bach Debt, and 257, Chamortised Gain on Reacquired Debt, are Etttament e;teept where a note is applicable to more than not used, give an explanation, providing the rate treatment one teatement.

2. Furnish particulars (details) as to any significant contin- given these items. See General Instruction 17 of the thiform gLnt assets or liabilities existing at end of year, including a System of Accounts.

5. Give a concise explanation of any retained earnings brist explanation of any action initiated by the Internal Revenue Service involving possible assessment of additional restrictions and state the anount of retained earnings affected by such restrictions. j income taxes of material amount, or of a claim for refund of '

income taxes of a material amount initiated by the utility.Give

6. If the notes to financial statements relating to the respondent conpany appearing in the annual report to the siso a brief explanation of any dividends in arrears on stockholders are applicable and furnish the data required by cumulative preferred stock.

instructions above and on pages 114-121, such notes may

3. For Account 116. Utility Plant Adjustments, explain the l

crigin of such amount, debits and credits during the year, and be attached hereto.

• PLEASE SEE 1HE ATTACHED PAGES.

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Page 122 FERC FORM NO.1 (ED.12 88)

NORTHERN STATES POWIR COMPAhT OVISCONSIN)

NOTES TO FINANCIAL STATEMENTS

1. Summary of Accounting Policies System ofAccounts Northem States Power Company (Wisconsin),("the Company'), maintains the accounting records in accordance with either the uniform system of accounts prescribed by the Federal Energy Regulatory Commission (FERC) or those prescribed by the Public Service Commission of Wisconsin (PSCW) and the Michigan Public Service Commission (MPSC), which systems are the same in all material respects. ,,

Investment in Subsidiaries The Company carries its investment in its subsidiaries (Chippewa Flambeau Improvement Company, 75.86% owned; NSP Lands, Incorporated,100% owned; and C!es: water Investments, Incorporated,100% owned) at cost plus equity in earnings since acquisition. The impact of consolidation of these subsidiaries is considered inunaterial to the Company's financial position.

Utility Plant and Retirements Utility Plant is stated at original cost. The cost of additions to utility plant includes contracted work, direct labor and materials, allocable overheads and allowance for funds used during construction (AFC). De cost of units of property retired, plus net removal cost, is charged to the accumulated provision for depreciation and amortization. Maintenance and replacement of items determined to be less than units of property are charged to operating expenses.

Insurance Receivable The Company has incurred repair costs on a gas turbine that will be recovered from insurance. Rese costs have caused the Company to pay out approximately 5 3 million.

FederalIncome Tar Receivable he Company has filed an amended tax return for the year 1992 which has resulted in a reduction in taxes owed of approximately $3.3 million. The two major items for the Wisconsin Company were the additional deduction for the prepaid Wisconsin Annual License Fee and an additional deduction for a change in Depreciation Expense.

Allowancefor Funds Used during Construction (AFC) AFC, a non-cash item, is computed by applying a composite pretax rate, representing the cost of capital used to fund utility cotetruction, to qualified Construction Work in Progress (CWIP). The rates used for the FERC calculation were 7.55 percent in 1994,7.93 percent in 1993 and 8.78 percent in 1992. The rates used for the PSCW calculation were 10.13 percent in 1994,10.84 percent in 1993 and 11.52 percent in 1992. The amount of AFC capitalized as a construction cost in CWIP is credited to other income and interest charges. AFC amounts capitalized in CWIP are included in utility rate base for establishing utility service rates.

Related Party Transactions All significant intercompany transactions and balances have been eliminated in consolidation except for intercompany and intersegment profits for sales among the electric and gas utility businesses of the Company, the Minnesota Company and Viking, which are allowed in utility rates.

Depreciation For financial reporting purposes, depreciation is computed on the straight line method based on the annual rates certified by the PSCW and MPSC for the various classes of property. Depreciation provisions, as a percentage of the average balance of depreciable property in service, were 3.45 % in 1994,3.40% in 1993, and 3.38% in 1992.

Revenues Customers' meters are read and bills rendered on a cycle basis. The Company accrues the amount of estimated unbilled revenues for services provided from the monthly meter reading date to month.end. De current asset, accrued utility revenues, is being adjusted monthly, with a corresponding adjustment to revenues, to l j reflect changes in unbilled revenues. l l

Regulatory Deferrals As a regulated utility, the Company accounts for certain income and expense items under l

the provisions of SFAS No. 71 - Accounting for the Effects of Certain Types of Regulation. In doing so, certain costs which would otherwise be charged to expense are deferred as regulatory assets based on expected recovery j from customers in future rates. Likewise, certain credits which would otherwise be reflected as income are deferred l l

122A )

_ - - - - _ - - - _ - . I

as regulatory liabilities based on expected flowback to customers in future rates. Management's expected recovery of deferred costs and expected flowback of deferred credits is generally based on specific ratemaking decisions or precedent for each item. Regulatory assets and liabilities are being amonized consistent with ratemaking treatment as established by regulators.

Income Teres The Company records income tues ir accordance with Statement of Financial Accounting Standards No.109 (SFAS 109)- Accounting For Income bes. SFAS 109 requires the use of the liability method of accounting for deferred income taxes. Before 1993, the Company followed Statement of Accounting Standards No. 96 (SFAS 96)- Accounting for Income Taxes, resulting in substantially the same accounting for the Company as SFAS No.109. ..

Income taxes are deferred for temporary differences between pretax financial and taxable income, and between the book and tax bases of assets and liabilities. Deferred tues are recorded using the tu cates scheduled by tu law to be in effect vehen the temporary differences reverse. Due to the effects of regulation, income tax expense is provided for the reversal of some temporary differences previously accounted for by the flow-through method.

( Deferred income tax expense for 1994,1993, and 1992 consists primarily of excess tu depreciation over book depreciation of $4,800,000,55,413,000, and $5,526,000, respectively.

Investment tu credits are deferred and amonized over the estimated lives of the related property.

Purchased Tax Benefits The Company purchased tax-benefit transfer leases under the Safe Hhrbor Lease provisions of the Economic Recovery Tax Act of 1981. For both financial reponing and regulatory purposes, the Company is amortizing the difference between the cost of the purchased tax benefits and the amounts to be realized through reduced current income tax liabilities over the remaining terms of the lease after the initial investments have been recovered.

Environmental Costs Accruals for environmental costs ne recognized when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated. When a single estimate of the liability cannot be determined, the low end of the estimated range is recorded. Costs are charged to expense (or deferred as a regulatory asset based on expected recovery from customers in future rates) if they relate to the remediation of conditions caused by past operations or if they are not expected to mitigate or prevent contamination from future operations. Where environmental expenditures related to facilities currently in use (such as pollution control equiprnent), the costs may be capitalized and depreciated over the future service periods. Estimated remediation costs are recorded at undiscounted amounts, independent of any insurance or rate recovery, based on prior experience, assessments and current technology. Accrued obligations are regularly adjusted as environmental assesstnents and estimates are revised, and remediation efforts proceed. For sites where NSP has been designated as one of several potentially responsible panies, the amount accrued represents NSP's estimated share of the cost.

NSP intends to treat any future costs related to decommissioning and restoration of its power plants and substation sites as a removal cost of retirement through plant depreciation expense.

2. Rate Matters The Company filed a proposal for a new high load factor rate with the PSCW in November,1994, that becomes effective January 1,1995. Under the proposal, qualifying customers wculd receive a credit on their bills cf up to 3.0% depending on their load factor. This is expected to reduce 1995 revenues by approximately $1.5 million.

On Decernber 23,1993, the PSCW issued an order approving a $1.41 million (2.0 percent) increase on an annual basis in the Company's gas rates. A January 1,1994 effective date was authorized for these rate changes.

No change in the retail electric rates was requested.

The Company will file a submittalin June 1995 as required by the PSCW biennial filing requirement.

1228

In May,1994, the Company offered its municipal wholesale customers a discount of one to two percent off the FERC authorized rate for a long-term full requirements commitment between five and ten years with comparable cancellation notices. Five of the ten municipal wholesale customers signed up for the discounts. He total annual decrease in revenws is approximately $80,000.

3. Accounting Changes Postemployment Benefits Effective January 1,1994, the Company adopted the provisions of Statement of Financial

Accounting Standards (SFAS) No.112-Employer's Accounting for 1*cstemployment Benefits. ' Dis standard ~

required the accrual of certam postemployment costs (such as injury compensation and severance) that are payable in future time periods. The annual expense for costs accrued under SFAS No.112 is not materially different than amounts recognized under the Company's prior accounting method. De Company has recorded as expense its full liability related to such costs in 1994.

4. Investments Accounted for by the Equity Method NSP has subsidiaries with investments in domestic affordable housing and real estate projects. He equity method of accounting is applied to such investments.

s

5. Long-Term Debt First Mortgage Bonds - less reacquired bonds of $490 and 50 at December 31,1994 and 1993, respectively:

December 31 December 31 Senes due: 1994 1993 Apr.1, 2021, 9-1/8 % $ 48 010 $ 49 000 Mar.1, 2023,7 1/4 % 110 000 110 000 Oct.1,2003,5 3/4% 40 000 40 000 Total $198 010 $199 000 less April 1,2021,91/8% bonds redeemed in February 1995 2 910 r f

Net $195100 $199 000 City of Lacrosse Resource Recovery Revenue Bonds - ,

Series due Nov. 1, 2011, 7 3/4 % 18 600 18 600 l l

Totallong-term debt $ 213 700 $ 217 600 , i The Supplemental and Restated Trust Indenture dated March 1,1991, permits an amount of established Pennanent Additions to be deemed equivalent to the payment of cash necessary to redeem 1% of the highest principal amount of each series of first mortgage bonds (other than pollution control financing) at any time cutstanding. His Supplemental and Restated Trust Indenture became effective for the Company on October 1, 1993.

On March 16,1993 the Company issued $110.0 million of first mortgage bonds due March 1,2023, with an interest rate of 71/4%. NSP entered into an interest rate swap agreement with $20.0 million of this first mortgage bonds. This agreement effectively converts the interest costs of this debt issue from fixed to variable rates based en six-month IAndon Interbank Offered Rates (LIBOR) with the rates changing semi-annually, March 1 and ,

I September 1. This Series is due March 1,2023, has a Swap Abreement Term dated March 1,1998 and had a net effective interest rate of 7.43% at December 31,1994.

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Muket risks associated with this agreement results from short-term interest rate fluctuations. Credit risk related to non-performance of the counterparties is not deemed significant, but would result in NSP terminating the swap .

transaction and recognizing a gain or loss, depending on the fair market value of the swap. While such agreements l are not reflected on NSP's balance sheets, interest rate swap transactions are recognized as an adjustment ofinterest l expense over the terms of the agreements. The interest rate swaps serve to hedge the interest rate risk associated with fixed rate debt in a declining interest rate environment. His hedge is produced by the tendency for changes i in the fair market value of the swap to be offset by changes in the present value of the liability attributable to the fixed rate debt issued in conjunction with the interest rate swap. If the interest rate swap had been terminated at Dec. 31,1994,51.7 million would have been payable by NSP while the present value of th: fixed rase debt issued ,

with the swaps was $3.1 million below par value.

On February 1,1995, the Company redeemed $2.9 million of its 91/8% bonds at 101-1/8%; this amount has, therefore, been classified as current on the December 31,1994 financial statements.

Maturities on capital leases in the next five years are approximately $943,000,51,034,000, $724,000, $409,000, and 592,000, respectively for the years 1995-1999.

Except for minor exclusions, all real and personal property is subject to the lien of the Company First Mortgage Bond Trust Indenture. s

6. Commitments and Contingent Liabilities The Company presently estimates capital expenditures will be $55.2 million in 1995 and $286 million for 1995-99.

Rentals under operating leases were approximately $1,792,000, $2,651,000, and $2,547,000, for 1994,1993, and 1992, respectively.

Although the Company does not own a nuclear facility, any assessment made against Northern States Power Company (Minnesota), the parent company, (" Minnesota Company *) and under the Price-Anderson liability provisions of the Atomic Energy Act of 1954, would be a cost included under the Interchange Agreement (Note 9) and the Conipany would be charged its proportion of the assessment. Such provisions set a limit of 58.9 billion for public liability claims that could arise from a nuclear incident. De parent company has secured insurance of

$200 million to satisfy such claims. The remammg $8.7 billion of exposure is funded by the Secondary Financial Protection Fund, a fund available from assessments by the Federal government in the event of nuclear incidents.

De parent company is subject to an assessment of $79.3 million for each of its three licensed reactors to be applied for public liability arising from a nuclear incident at any licensed nuclear facility in the United States with a 1 maximum funding requirement of $10 million per reactor during any one year.

The NSP Wisconsin policy is to proactively prevent adverse environmental impacts, regularly monitor operations to ensure the environment is not adversely affected, and take timely corrective actions w!'ere past practices ha,ve had a negative impact on the environment. Significant resources are dedicated to environmental training, monitoring and compliance matters. The Company strives to maintain compliance with all applicable environmental laws. A prelimmary allocation has been established for one of the landfills for those contributing any type of wastes to it.

Based on the prelimmary allocation of costs, the Company's share of one of the landfills would be less than I

$20,000. An allocation has not yet been made on the second landfill site.

On March 2,1995, the Wisconsin Department of Natural Resources (WDNR) notified the Company that it is a PRP on a creosote / coal tar contamination site in Ashland, WI. He Company has informed the WDNR of its belief that two sites exist. De first site, formerly a coal gas plant site, is NSP property. He second site is adjacent to the NSP site and is not owned by the Company. An existing condition report has been completed on I an adjacent site. An estimate of site remediation costs, and the extent of the Company's responsibility,if any, for l sharing such costs, is not known at this time. Investigations are underway to determine the Company's responsibility as well as that of predecessor companies contributing to the contamination on the adjacent site. ne current estimate of the Company's share of future remediation costs at the NSP site is less than $750,000. This l

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estimate is not based upon a formal remediation investigation and feasability study. To the Company's knowledge, no study has been completed for the adjacent site, that describes remedial alternatives and clean-up cost estimates.

The Company intends to seek rate recovery of significant costs it incurs associated with the clean up of either Ashland Site.

7. Fair Value of Financial Instruments Statement of Financial Accounting Standards No.107 (SFAS 107)- Disclosures About Fair Value of Financial Instruments became effective in 1992. For cash and investments, the canying amount approximarm fair value. *,

The fair value of the Company's long tenn debt is estimated based on the quoted market prices for the same or similar issues, or on the current rates offered to the Company for debt of the same remoning maturities. *Ibe estimated fair value of the Company's long term debt (including debt due within one year classified as current) of

$216.6 million at December 31,1994, and $217.6 million at December 31,1993, is $196.2 million and $233.3 million, respectively.

8. Pension Plans and Other Post Retirement Benefits Employees of the Company panicipate in the Northern States Power Company Pension Plan. This noncontributory defined benefit pension plan covers substantially all employees. Benefits are based on a combination of years of service, the employees highest average pay for 48 consecutive months and Social Security benefits. The Company's ponion of annual pension costs was $(631,000) for 1994, $1,236,000 for 1993, and

$2.400,000 for 1992.

Until 1993, for financial reponing and regulatory purposes, the Company's pension expense was determined and recorded under the aggregate cost method, using market value of assets of the trust fund. Statement of Financial Accounting Standards No. 87 - Employers' Accounting for Pensions (SFAS 87) provides that any difference between the pension expense recorded for rate makmg purposes and the amounts determined under SFAS 87 should be recorded as an asset or liability on the balance sheet.

Effective January 1,1993, for financial reponing and regulatory purposes, the Company's pension expense was determined and recorded under the SFAS-87 method and the Company's accumulated SFAS-87 asset is being amonized over a 15-year period.

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Net periodic pension costs for the total (the Company and Minnesota Company) plan include the following components:

1994 1993 1992 (Thousands of dollars)

Service Cost - benefits earned during the period $ 27 536 3 25 015 5 24 080 Interest cost on projected benefit obligation 65 107 71 075 69 853 Actual return on assets (12 668) (152 019) (115 455) #

Net amortization and deferral (82 114) 66 299 - 39 019 Net periodic pension cost determined under SFAS 87 (2 139) 10 370 17 497 Expenses recogmzed (deferred) due to actions of regulators 3 922 5 117 2741 Pension expent,e recorded during the period 1783 15 487 20 238 Portim of expense recognized for early retirement program 0 0 ( 165)

Net periodic pension cost recognized for ratemaking $ 1783 $ 15 487 $ 20 073 The funding status for the total plan is as fol!"s: s Actuarial present value of benefit obligation:

Vested S 571 254 $ 655 002 Nonvested 120 420 139 346 Accumulated benefit obligation 5 691 674 $ 794 348 Projected benefit obligation S 836 957 $974160 Plan assets at fair value 1 165 584 1 244 650 Plan assets in excess of projected benefit obligation (328 627) (270 490)

Unrecognized prior service cost (21 538) (22 580)

Unrecogmzed net (gain) 370 289 315 049 Unrecogmzed net transitional (asset) 691 767 Net pension liability recorded $ 20 815 $ 22 746 He weighted average discount rate used in determmmg the actuarial present value of the projected obligationwas 8 % in 1994 and 7 % in 1993. He rate of increase in future compensation levels used in determining the actuarial presen* value of the projected obligation was 5% in 1994 and 1993. The assumed long-term rate of return on assets used for cost detetrninntions under SFAS 87 was 8% in 1994,1993 and 1992. Plan assets consist principally of common stock of public companies and U.S. Government Securities.

Effective Jan.1,1993, the Company adopted the provisions of SFAS No.106 - Employers' Accounting for Postretirement Benefits Other han Pensions. SFAS No.106 requires that the actuarially determined obligati'on for postretirement health care and death benefits is to be fully accrued by the date employees attain full eligibility for such benefits, which is generally when they reach retirement age. His is a significant change from the Company's pre 1993 policy of recognizing benefit costs on a cash basis after retirement. In conjunction with the adoption of SFAS No.106, for financial reporting purposes, NSP elected to amortize on a straight-line basis over 20 years the unrecognized accumulated postretirement benefit obligation (APBO) of approximately $215.6 million (including the Company and Minnesota Company) for cunent and future retirees. This obligation considered 1994 plan design changes, including Medicare integration, increased retiree cost sharing and managed indemnity measures not in effect in 1993.

Before 1993, NSP funded payments for retiree tenefits internally. While the Company generally prefers to continue using internal funding of benefits paid and accrued, there have been some external funding requirements imposed by the Company's regulators, as discussed below, including the use of tax advantaged trusts. Plan assets held in such trusts as of Dec. 31,1994, consisted of investments in equity mutual funds and cash equivalents. The 122F l

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following table sets forth the total (the Company and Minnesota Ccmpany) health care plans funded status at I

December 31.

(Millions of dollars) 1994 1993 APBO:

Retirees $132.2 $120.2 Fully eligible plan participants 21.5 -. 18.8 Other active olan particioants 79.4 90.8 Total APBO 233.1 229.8 Plan Assets 8.0 6.1 l APBO in excess of plan assets 225.1 223.7 Unrecognized net actuarial gain (loss) 2.3 (1.3)

(194,0) (204.8)

Unrecoenized transition oblication Postretirement benefit oblication included in balance sheet S 33.4 5 17.6 The asrumed health care cost trend rate used in measuring the APBO at Dec. 31,1994 and 1993, respectively, were 11.0 and 14.1 percent for those under age 65 and 7.5 and 8.0 percent for those over age 65. The assumed cost trend rates are expected to decrease each year until they reach 5.5 percent for both age groups in the year 2004, Efter which they are assumed to remain constant. A one percent increase in the assumed health care cost trend rate for each year would increase the APBO as of December 31, 1994, by approximately 13 percent and service and interest cost components of the net periodic postretirement cost by approximately 16 percent. The assumed discount rate used in determining the APBO was 8 percent for Dec. 31, 1994, 7 percent for Dec. 31,1993 and 7 percent for Jan.1,1993, compounded annually. He assumed long-term rate of return on assets used for cost determinations under SFAS No.106 was 8 percent for all periods. While the 1994 assumption changes had no effect on 1994 benefit costs, the effect of the changes in 1995 is expected to be a cost increase of approximately 50.6 million (for the Company and the Minnesota Company). Similarly, the assumption changes made for the Dec.

31,1993 calculations had no effect on 1993 benefit costs, but decreased 1994 costs by approximately $2 million (for the Company and the Minnesota Company).

In 1992, the Company recognized $1.9 million as the cost attributable to postretirement health care and death benefits based on payments made. The net annual periodic postretirement benefit cost recorded for 1994 and 1993 consists of the following components (millions of dollars):

1994 1993 Service cost-benefits earned during the year 5 0.6 0.6 2.3 2.4 Interest cost (on service cost and APBO)

Amortization of transition obligation 1.5 1.5

(.2) (.1)

Retum on assets Net oeriodic postretirement health care cost under SFAS No.106 4.2 4.4 The Company's regulators have allowed full recovery of increased benefit costs under SFAS No.106, effective I

in 1993. External funding was required in Wisconsin and Michigan to the extent it is tax advantaged. The FERC l has required external funding for all benefits paid and accrued under SFAS No.106. Funding began for both retail and FERC in 1993.

401(k) NSP has a contributory, defined t.ontribution Retirement Savings Plan (the Plan), which complies with section 401 K of the Internal Revenue code and covers substantially all employees. He NSP match to this Plan began in 1994 and is required to match a specified amount of employee contributions. The Company's contribution to the Plan in 1994 was $0.3 million.

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9. Parent Company and Intercompany Agreements The Company is wholly-owned by Northem States Power Company (Minnesota). He electric production and transmission costs of the NSP system are shared by the Company and the Minnesota Company. A FERC approved agreement (Interchange Agreement) between the Company and the Minnesota Company provides for the sharing of all costs of electric generation and transmission facilities of the NSP System, including capital costs. Billings under the Interchange Agreement and sn intercompany gas agreement which are included in the statement of income are as follows:

Year Ended December 31-1994 1993 1992 (Thousands of dollars)

Operating revertues:

Electric $ 73 503 $ 72162 5 70 671 Gas 50 56 55 Operating expenses:

Purchased and interchange power 174 144 162 510 156 196 Gas purchased for resale 227 267 214 Other operation -

12 824 12 515 11 668

10. Regulatory Assets and Liabilities The following summarizes the individualcomponents of unamortized regulatory assets and liabilities shown on the Balance Sheet at Dec. 31:

(Thousands of dollars) Amortization Period 1994 1993 AFC recorded in plant on a net-of-tax basis PlantLives 8 325 8 795 Losses on reacquired debt Term of Debt 10 303 10 857 Conservation and energy management programs Up to 10 years 10 622 8 291 Pensions and other 3-15 years 2 126 2 093 Total Regulatorv Assets 31 376 30 036 Excess deferred income taxes collected from customers 2 853 5 914 Investment tax credit deferrals 14 950 15 841 Fuel refunds and other 158 661 Total Reculatorv Liabilities 17 961 22 416  ;

De AFC regulatory asset and the tax-related regulatory liabilities result from the Company's adoption of SFAS No. 96 in 1988 and SFAS No.109 in 1993. The excess defe:Ted income tax liability represents the net amount expected to be reflected in future customer rates based on the collection in prior ratemakmg of deferred income tax amounts in excess of the actual liabilities currently recorded by the Company. This excess is the net effect of the use of " flow through* tax accounting in prior ratemaking and the impact of changes in statutory tax rates in 1981, 1986-87 and 1993. This regulatory liability will change each year as the related deferred income tax liabilities  ;

reverse. I

11. Income Tax Expense The Company is included in the consolidated Federal income tax retum filed by the Minnesota Company and files separate state returns for Wisconsin and Michigan. The Cornpany records current and deferred income taxes at the statutory rates as if it filed a separate return for Federal income tax purposes. All tax payments are made directly to the taxing authorities.

122H

The total income tax expense differs from the amount computed by applying the Federal income tax statutory rate of 35% to net income before income tax expense. The reasons for the difference are as follows:

1994 1993 1992 (Thousands of dollars)

Tax computed at statutory rate $ 20 074 $ 21387 $ 20 434 Increases (decreases) in tn from: '

State income taxes, net of Federal income tu benefit 2 393 3 165 -- 3 037 Allowance for funds used during construction (235) (243) (284)

Investment tax credit adjustments - net (943) (948) (956)

Use of the flow-through method for depreciation in prior years 551 474 673 Effect of tax rate changes for plant related items (498) (487) (420)

Gain on sale of tax benefit transfer leases 0 (88) 0 Non-recurring adjustment for tu accrual of prior years (2 430)

Other - net (101) (162) (583)

Total income tax expense S 18 811 S 23 098 $ 21901 Effective income tax rate 32.8 % 37.8 %

• 36.4 %

Income tax expense is comprised of the following:

Included in income taxes:

Current Federal tax expense 8 075 5 12 919 $ 15 340 Current state tax expense 2 810 3 180 3 598 Deferred Federal tax expense 7 967 6 173 3 075 Deferred state tax expense 1 168 1778 1 127 Investment tax credit adjustments - net (943) (948) (956) l 22 184 l Total 19 077 23 103 l Included in income deductions:

Current Federal tax expense 1 039 875 953 Current state tax expense 216 (90) (123)

Deferred Federal and state tax expense (1 521) (790) (1 113) l i Total income tax expense $ 18 811 $ 23 098 $ 21901 The components of the Company's net deferred tax liability at Dec. 31 were as follows:

1994 1993 (Thousands of dollars)

Deferred tax liabilities:

Differences between book and tax bases of property $ 98 526 $ 91 195 Tax benefit transfer leases 4 950 6 146 11 626 11 371 Regulatory assets ,

3 332 398 Other 118 434 109 110 Total deferred tax liabilities f

i l Deferred tax assets: i 7 409 9 487 l Deferred investment tax credits I Regulatory liabilities 8 955 8 726 )

Deferred compensation accrued vacation and other reserves not currently deductible 3 155 3 193 532 l 582 Other 20 101 21 938 Total deferred tax assets Net deferred tax liability 5 98 333 $ 87172 l

122I 1

- . . . . - - - . . . . . . - _ _ . - _ _ - - . - . - _ _ . =- . - . - _ . . -

l he Omnibus Budget Reconciliation Act of 1993 (Act) was signed into law on August 10,1993, and increased the federal corporate income tax rate from 34 p.rcent to 35 percent retroactive to January 1,1993. Deferred tax l liabilities were increased for the rate change by $2.7 million. However, due to the effects of regulation, earnings

, were reduced only by immaterial adjustments to deferred tax liabilities related to nonutility operations.

12. Segment Information Year Ended December 31 1994 1993 1992  ;

(Housands of dollass)

Operating revenues:

Electric $374 777 S362 473 $345 089 Gas 76 715 72 760 61 071 Total operating revenues $451492 5435 233 5406 360 Operating income before income taxes:

Electric $ 67164 5 73 012 5 70 202 Gu 6 498 4 897 5 471 Total operating income before income taxes 5 73 662 $ 77 909 $ 75 673 Depreciation and amortization:

Electric $26 836 5 25 179 5 23 870

' Gas 3 900 3 406 _2,H2 Total depreciation and amortization $ 30 736 $ 28 585 } 75 832 Construction expenditures:

Electric $ 42 820 $ 49 664 $ 44 332 Gu 9 895 10 258 10 235 Total construction expenditures 5 52 715 5 59 922 $ 54 567 Net utility plant:

Electric $575 059 $560 999 $537 576 Gas 59 950 53 600 47 419 Total net utility plant 635 015 614 599 584 995 Other corporate assets 133 285 122 380 109 474 Total assets $768 300 $736 979 $694 469

13. Short Term Borrowings ne Company had bank lines of credit aggregating $1,000,000 at December 31,1994 Compensating balance '

arrangements in support of such lines of credit were not required. Rese credit lines make short-term financing available by providing bank loans. During 1994 and 1993 there were no bank loans outstanding as the Company obtained short-term borrowings from the Minnesota Company at the Minnesota Company's average daily interest rate, including the cost of their compensating balance requirements. .

122J

The C ampany had short-term borrowings of the following for the years ended December 31, l

1994 1921 1222 Balance at the cad tf the period 41 300 23 500 24 300 Weighted average interest rate 5.0 % 3.3 %

• 3.5 %

Madmnm amount -:- ==- "=g during the period. 45 700 28 200 24 300 Average amount ca+*=ndiair during the period 13 124 10 693 '8 837 Weighted average interest rate during the period 5.0% 3.4% , 3.7%

14. Common Stock.

The Company's common shares have a par value of $100 per share. At December 31,1994 and 1993,870,000 shares were authorized and 862,000 shares were issued.-

L

15. Suir.swizoi Quarterly Financial Data (Unaudited) 1 Ouarter Ended March 31 June 30, September December j 1994 1994 30.1994 31.1994 l

. (7housands of dollars)

Operating revenues $ 134 004 $ 100105 $ 101100 $ 116 283 Operating income 22 268 7 273 - 9 416 15 627 Net income -18 306 3 441 4 894 11 904 Ouarter Ended l March 31, June 30, September December 1993 1993 30.1993 31.1993 t

(Thousands of dollars)

Operating revenues $ 124 285 $ 97107 $ 97 821 - $ 116 020 Operaung income 20 080 10 199 7 986 16 541

! Net income 15 857 6 062 3 762 12 325 l Itan 9. Ma==es in and Di==ereements with Accountants on l Accountine and Financial Disclosure

' During 1994 there were no disagreements with the Company's independent certified public accountants on accounting procedures or accounting and financial disclosures.

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ktme of Reseondent This Report Is Date of Report Year of Repcrt NCRTHERN STATES POWER COMPAttf(WISCCNSIN) (1) x An Orsginal (Mo, Da, Yr)

(2) A Ras m ssion 12/31/94 Dec. 31, 1994 SDt1ARY OF LTTILITY PLAffr AND ACCL*.fJLATED PROVISIONS FOR DEPRECIATICN, AMORTIT.ATICN AND DEFLETION 1

1 Lina Item Total Electric Ho. (a) (b) (c) i 1

1 ITTILITY PIANT I 2 in Service 3 Plant in Service (Classified) $949,446,022" $819,195.899 4 Property Under Capital !aases 3,202,397 5 Plant Purchased or Sold 6 Completed Constzuction not Classified 0 7 Experimental Plant Unclassified 8 TUTAL (Enter Total of lines 3 thru 7) $952,648,419 $819,195,899 9 Leased to Others 2,832,354 2,832,354 10 Hild for Future Use 38,357 38,357 11 Construction Work in Progress 24,171,450 14,598,603 12 Acquisition Adjustments 13 TUTAL Utility Plant (Enter total of lines 8 thru 12) $979,690,580 $836,665,213 14 Accum. Prov. for Depr,, Amort., & Dep1. 344,675.229 298,943,499 13 Net Utility Plant (Enter Total of line 13 less 14) $635,015.351 $537,721,714 16 DETAIL CF ACCUMtEATED PROVISIONS ftR DEPRECIATION, AMORTIEATION AND DEPLETION 17 In Servicer 18 Depreciation 342,538,865 296,807,135 19 Amo-t. and Dep1, of Producing Natural Gas land and Iand Rights 0

~

20 Amort, of Underground Storage I.and and I.and Rights 0 21 Amort. of other Utility Plant 1,739,563 1,739,563 23 TOTAL In Service (Enter Total of lines 18 thru 21) $344,278.428 $298,546,698 23 Leased to others 24 Depreciation 396,801 396,801 25 Amortization and Depletion 0 26 TCTAL !aased to Others (Enter Total of *ines 24 and 25) $396,801 $396,801 27 Held for Future Use 28 Depreciation 0 29 Amortization 0 30 TT.E Held for Future Use (Enter Total of lines 28 and 29) 0 1 31 Abandonment of 14ases (Natural Cas) 32 Amort. of Plant Aquisition Adj.

j TOTAL Accumulated Provisions (Should aeree with line 14 above) $298,943,499 33 (Enter Total of lines 22,26,30,31 and 32) $344,675,229 TERC FORM NC.1 (ED. 12 89) Page 200

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l Name of Resronden: This Report Is: Cate of Report l Year of Report j (Mo, Da, Yr)

NCRTHERN STATES POWIR CMFANYiWIS C NSIN1 til [xl An Cricinal Dec. 31, 1994 (2) [ ] A ResLEmission 12/31/94 l j

j SLM1ARY CF Li LITY F1MT AND ACCL7"." ATED PROVISIONS FOR CEFRECIAT!0N. AMCRTIZATION AND CEFLE*:ON l

C:..c r (Sp eci f yl other(Specifyl Otr.er(Specify) Common Line Gas No.

(d) (e) (f) (9) (h) i 1 2

$43,820,594 3

$86,429,529l 3,202,397 4 l

5 l

g 6l l ' !

$86,429,529{

$47,022,991 8l g 9l j

10 i 1,923,7456 7,652,102 11 i g 12 l 0 $54,675,093 13

$88,353,274l 0 10,499,778 14 35,231,952l 0 0 $44,175,315 15

$53,118,322) 0 17 l l

3s u z,9521 10.499,778 1a 1 19 l

[

22 l l

21 l 0 0 $10,499,778 22 l

$35,231,952) 0 24 l

2s l l

26

, l 28 l 1

29 l l

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31 32 l

$35,231,95:! e c e s10,499,778 33l 2

i FEF2 FORM NO.1 12 .. 99 rage 2':

Name of Respondent This Report Iss Date of Report Year of Report NORTHERN STATES POWER COMPANY (WISCONSIN) x An Original (Mo Da, Yr)

A Re m-Assion ik/31/94 Dec. 31, 1994 ELEClRIC PLANT IN SERVICE (Accounts 101,102,103,and 106)

1. Report below the original cost of electric plant in serv- counts, on an estimated basis if necessary, and include the ice acccrding to the prescribed accounts. entries in column (c) . Also to be included in column (c) are

2. In addition to Account 101, Electric Plant in Service entries for reversals of tentative distributions of prior

( Classified ), this page and the next includ Account 102, year reported in column (b). Likewise, if the respondent has i l

Elsetric Plant Purchased or Sold; Account 103, Experimental a significant amount of plant retirements which have not i Elsetric Plant Unclassified; and Account 106, Completed been classified to primary accounts at the end of the year, I Construction Not Classified-Electric. include in column Id) a tentative distribution of such re-

3. Include in column (c) or (d), as appropriate, corrections tirements, on an estimated basis, with appropriate contra  ;

of additions and retirements for the current or preceding year. entry to the account for accumulated depreciation provision.

4. Enclose in parentheses credit adjustments of plant include also in column (d) reversals of tentative distributions acccunts to indicate the negative effect of such accounts. of prior year of unclassified retirements. Attach supplemental

5. Classify Account 106 according to prescribed ac- statement showing the account distributions of these ten-tative classifications in columns (c) and (d), including the Line Balance at No. Account Beginning of Year Addition (a) (b) (c) 1 1. INTANGIBLE PLANT l 2 (301) Organization l 3 (302) Franchises and Consents ,

4 (303) Miscellaneous Intangible Plant 5 TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4) 6 2. PRODUCTION PLANT 7 A. Steam Production Plant 8 (310) Land and Land Rights 49,513 j 9 (311) Structures and Improvements 11,019,308 10 (312) Boiler Plant Equipment 45,772,152 1,854,616 11 (313) Engines and Engine-Driven Generators 12 (314) Turbogenerator Units 5,701,707 20,167 13 (315) Accessory Electric Equipment 4,876.975 (130) 14 (316) Misc. Power Plant Equipment 636,024 33,633 15 TOTAL Steam Production Plant (Enter Total of lines 8 thru 14) $68,055,679 $1,908,286 16 B. Nuclear Production Plant 17 (320) Land and Land Rights 18 (321) Structures and Improvements 19 (322) Reactor Plant Equipment 20 (323) Turbo generator Units 21 (324) Accessory Electric Equipment 22 (325) Misc. Power Plant Equipment 23 TOTAL Nuclear Producticn Plant (Enter Total of lines 17 thru 22) 24 C. Hydraulic Production Plant 25 (330) Land and Land Rights 2,436,621 26 (331) Structures and Improvements 15,608,741 109,654 27 (332) Reservoirs, Dams, and Waterways 114,227,750 597,606 28 (333) Water Wheels, Turbines, and Generators 29,677,503 864,C65 29 (334) Accessory Electric Equipment 34.912,074 1,724,510 30 (335) Misc. Power Plant Equipment 3,171,600 261,461 31 (336) Roads. Railroads, and Bridges 32 TOTAL Hydraulic Prodaction Plant (Enter Total of lines 25 thru 31) $180,034,289 $3,557,296 33 D. Other Production Plant 34 (340) Land and Land Rights 196,330 35 (341) Structures and Improvements 2,104,243 10,016 36 (3421 Puel Holders, Products, and Accessories 2,307,116 37 1343) Prime Movers 25,897,829 228,810 38 (344) Generators 12,961,773 39 (345) Accessory Electric Equipment 5,293,241 617 FERC FCF.M NO.1 (ED. 12-91) Page 204

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Cate of Report Year of Rsport

Name of Respndent This Report Is

NORTHERN STATES POWER COMPANY (WISCONSIN) (11 (xl An Original De, Yr)

Dec. 31, 1994 i

(2) [ ] A Resumission (No$/31/94 1

i ELECTRIC PLANT IN SERVICE (Accounts 101.102.103,and 106) (Continued) reversals of the prior years tentative account distributions of umn (f) only the offset to the debits or credits distributed in f

these amounts. Careful obse rvance of the above instructions column (f) to primary account classifications.

l 7. For Account 399, state the nature and use of plant included j and the texts of Accounts 101 and 106 will avoid serious omis-l sions of the reported amount of respondent's plant actually in this account and if substantial in amount submit a supple-in service at end of year, mentary statement showing subaccount classification of such 6 Show in column (f) reclassifications or transfers within plant conforming to the requirements of these pages.

) 8. For each amount comprising the reported balance and utility plant accounts. Include also in column (f) the additions

]

or reductions of primary account classifications arising from changes in Account 102, state the property purchased or sold, q

' distribution of amounts initially recorded in Account 102. In name of vendor or purchaser, and date of transaction. If pro-showing the clearance of Account 102, include in column (el posed journal entries have been filed with the Consission l, the amounts with respect to accumulated prevision for as required by the Uniform System of Accounts, give also j depreciation, acquisition adjustments, etc., and show in col- date of such fi; ng.

Balance at Line End cf Year No.

Retirements Adjustments Transfers (gl

, (d) (e) (f) 1

]

0 (301) 2 (302) 3 (303) 4 0 5 6

e 49,513 (310) 8 11,019,308 (311) 9 47,626,768 (312) 10 0 (313) 11 5,721,874 (314) 12 4,876,845 (315) 13 669,657 (316) 14

$69,963,965 15 16 0 (3201 17 l

0 (321) 18 0 (322) 19 0 (323) 20 0 (324) 21 0 (325) 22 0 23 j 24 ,

l 2,436,601 (330) 25 l 20 1 2,361 15,683,618 (331) 26 l 37,138 '

(2,3611 114,790,267 (332) 27 32,728 30,340,974 (333) 28 200,594 5,468 16,452,146 (334) 29 189,906 3,413.299 (335) 30 19,762 0 (3361 31

$5,468 $183,116,905 32

$480,148 33 196,330 (340) Y f 2,114,259 (341) 35 2,307.116 (342) 36 26,126,639 (343) 37 12,961,773 (344) 38 5,293,858 (345) 39 FERC FORM NO.1 (ED. 12-88) Page 205 j

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Name of Resocedent This Report In: Date of Report NORTHERN STATES PCWER CCMFANYlWISCCNSIN) Year of Report x An Original (Mo Da. Yrl A Resut> mission 11/31/94 Dec. 31, 1*S4 ELECTRIC PLANT IN SERVICE (Accounts 101,102.103,and 106) (Continued)

Lina No. Account Balance at Beginnino of Year Additions (a) (bf (c) 40 (346) Misc, Power Plant Equipment $548,614 41 TOTAL Other Prod. Plant (Enter Total of lines 34 thru 40) $49.309,146 $239,443 42 TOTAL Prod. Plant (Enter Total of lines 15, 23, 32, and 41) $297,399.114 $5,705,025 43 3. TRANSMISSION PLANT 44 (350) Land and Land Rights 6,886,404 772,477 45 1352) Structures and Improvements 1,356,802 46 (353) Station Equipment 82,053,119 805,150 47 (354) Tcwers and Fixtures 2,554,601 48 (355) Poles and Fixtures 43,503,690 2,819.924 49 (356) Overhead Conductors and Devices 54,318,191 3,106,119 50 (357) Underground Conduit 7.647 51 (358) Underground Conductors and Devices 160,085 52 (359) Roads and Trails 103,997 26 51 TCTAL Transmission Plant (Enter Total of lines 44 thru 52) $190,944,536 $7,503,696 54 4. DISTRIBUTION PLANT 55 (360) Land and Land Rights 693,241 35,691 5$ (361) Structures and Improvements 712,558 25,431 57 (362) Station Equipment 47,105,105 4,555,705 58 (363) Storage Battery Equipment 59 (364) Poles, Towers, and Fixtures 45,701,729 3,454,925 60 (365) Overhead Conductors and Devices 48,821,679 3.199,758 61 (366) Underground Conduit 6,008.535 368,816 62 (367) Underground Conductors and Levices 25.481,085 2,143,429 63 (368) Line Transfomers 47,213.821 2,542,455 64 (369) Se rvices 30.495,761 2.221,977 l

05 (370) Meters 16,124,442 658,017 66 (371) Installations on Customer Premises 4,875,986 200,481 67 (372) Leased Prcperty on Customer Premises 68 (373) Street Lighting and Signal Systems 4,548,935 325,990 69 TOTAL Distribution Plant (Enter Total of lines 55 thru 68) $277,782,877 $19,732,675 70 5. GENERAL PLANT 71 (389) Land and Land Rights 234,402 72 (390) Structures and Improvements 3,167.225 22,790 73 (391) Office Furniture and Equipment

)

2,618,520 160,167 74 (392) Transportation Equipment 8,498,697 l 75 (393) Steres Equipment 118,503 76 (394) Tools. Shep and Garage Equipment 2,754,579 248,837 77 (395) Iaboratory Equipment 1,944,712 64,884 78 (396) Power Operated Equipment 906,802 l 1

79 (397) Communication Equipment 4,737,254 80 (398) Miscellaneous Equipment 14,111 l 81 SUBTOTAL (Enter Total of lines 71 thru 80) $24,996,705 $496,678 82 (399) Other Tangible Property 83 TOTAL General Plant (Enter Total of lines 81 and 82) $24,996,705 $496,678 84 TOTAL (Accounts 101 and 106) (lines 5,15,23.32.41,53,69,83) $791,123,232 $33,438,074 l 85 (102) Electric Plant Purchased (See Instr. 8) 86 (Less) (102) Electric Plant Sold (See Instr. 8) 87 (103) Experimental Plant Unclassified 88 TOTAL Electric Plant in Service (Enter Total of lines 84 thru 87) $791,123,232 $33,438,074 FERC FCRM NO.1 (ED. 12-94) Page 206 l

Name of Resp ndent This Report 1st Date of Report Year of Report NCRTHERN STnTES FOWER C2MFANYtWISCCNSIN) (1) x Inal (M3 Da Yr)

(2) AnCr1$

A Regu mission li/31/94 Dec. 31, 1994 E:.ECTRIC FLN C IN SERVICE (Accounts 101,102.103,and 106) (Continued)

Balance at Line Retirements Adjust ments Transfers End of year No.

(di (e) (f) (gl 0 0 0 $548,614 (346) 40 0 0 0 $49,548,589 41

$480,148 0 $5,468 $302,629,459 42 43 0 0 0 7,658,881 (350) 44 0 0 0 1,356,802 (352) 45 81,849 0 0 82,776,420 (353) 46 27,5c7 0 0 2,527,094 (354) 47 366,223 0 (12,833) 45,944,558 (355) 48 312,687 0 19,162 57,111,623 (356) 49

• 0 0 7,647 (357) 50 0 0 0 160,085 (358) 51 l 0 0 0 104,023 (359) 52

$788.266 0 $6,329 $197,666,295 53 54 0 0 0 728,932 (360) 55 C 0 0 737,989 (361) 56 325.796 0 (25,400) 51,309,612 (362) 57 0 0 0 (363) 58 0

341,114 0 12.833 48,828,373 (364) 59 341,534 0 150 51,600,053 (365) 60 26,03d 0 0 6,351,313 (366) 61 232,453 0 7,992 27,400,053 (367) 62 675,854 0 1,723 49,082.145 (368) 63 123,964 0 (8.142) 32,585,632 (369) 64 (953) 16.169,762 (370) 65 611.744 0 47,955 0 0 5,028,512 (371) 66 l

O O O (372) 67 0 0 4,700,552 (373) 68 174,373 0 ($11,797) $294,602,928 69

$2,900,827

-- ' 7 o .

10,441 0 0 225,861 (389) 71 0 0 3,136,367 (390) 72 53,648 0 0 2,778,687 (391) 73 C

0 0 7.395,557 (392) 14 1,103.140 0 0 118,503 (393) 15 0

0 0 3,002,063 (394) 76 1,353 0 0 1,988,228 (395) 77 21,368 0 0 904,803 (396) 78 1,999 0 (4,217) 4,733,037 (397) 79 0

0 14,111 (398) 80 0 0

($4,217) $24,297,217 81

$1.191,94 9 0 0 (399) 82 0 0

($4,217) $24,297,217 83

$1,191,949 0

($4.217) $619,195,899 84

$5,361,190 0 0 0 (102) 85 l 0 0 0 46 0 0 0 0 (103) 87 l 0 0

($4,217) $819,195,899 88 i

$5,361.190 0 I

l FERC FCRM No.1 E:. ;2-t: page 207 Next Fage is 213 1

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Name of Respondent 7his Report Ist Date of Report Year of Report NORTHERN STATES POWER COMPANY (WISCONSIN) x An Original Da A Resuomission (Mo$/31 1 94Yr) Dec. 31, 1994 ELECTRIC PLANT HEID FOR FUTURE USE (Account 105)

1. Report separately each property held for future use at future use, give in column (a), in addition to other required and of the year havir.3 an original cost of $250,000 or more. Information, the date that utility use of such property was Group other items of property held for future use, discontinued, and the date the original cost was transferred

2. For property having an original cost of $ 250,000 or to Account 105.

more previously used in utility operations, now held for Description and Iccation Date Oriainally Data Ernected Balance at Line of Property Included in to be Ysed in End of No. (a) This Account Utility)(c Service Year (b) (d) 1 Land and Rights:

• 2 Future Ashi ad substation site (40 acres) 3 in Gingles in Ashland County, WI C5/01/77 11,310 4 Future site for Mercer substation (6 acres) I 5 in Mercer in Iron County, WI. 06/01/77 2,285 6 Future site for Hurley substation 7 (12.6 acres) City of Hurley, Iron 8 County, WI 06/01/77 16,659 9 Future site for 115/69kv substation 10 (40 acres) in Town of Flambeau in 11 Price County Wi 04/01/77 8,103 12

)

13

)

14 15 16 17 18 19 20 21 Other Property:

22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 TOTAL $38,357 FERC FORM NO.1 (ED. 12 89) Page 214 Next Page is 216

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l This Report ist Date of Report Year of Report I Nree of Res ndent Da Yr)

NCRTHE M ST TES POWER COMPANY (WISCONSINI in x An Original Dec. 21, 1994 21 A Resubmission (Mo$/31/.

1 *4 1 ELECTRIC PLAPTT LEASED TO C'!WERS (Account 104)

1. Report below the information called for concerning 2. In column (c) give the date of Consisaton authcriza-electric plant leased to others, tion of the lease of electric plant to others.

Name of Lessee Commission Expiration Balance at Lina (Designare associated companies Descri tion of Author- Date of End of Year with an asterisk) Proper.y Leased 1:ation 14ase No. (a) (b) (c) (d) (e) 1

• Chippewa and Flambeau Chippewa Reservoir located 2 Improvement Company 'cn the Chippewa River 3 near Winter, WI 4

5 Exempt Licensed 11/26/21 2,832.354 6 Project No. 8286 7

8 9

30 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 39 30 31 32 33 34 35 .

36 37 38 39 40 41 42 43 44 45 46

$2.832,354 4 'l TOTAL FERC FORM NO.1 (ED, 12 89) Page 213

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Name of Res ndent This Report Iss Date of Report Year of Report NORTHERN ST[TES POWER COMPANY (WIS(")NMW) (1 [x] An Craginal (2) (Mos Da Yr) 1 [] A Ree m ission 12/31/h4 Dec. 31, 1994 CONSTRUCTION WCRK IN PROGRESS--ELECTRIC (Account 107)

1. Report below descriptions W balances at End of year Development, and Demonstration ( see Account 107 of the of projects in process of construction (101). Uniform System of Accouts) .

2. show items relating to *research, development, and 3. Minor projects (56 of the Balance and of the Year for demonstration" projecte last, under a caption Research, Account 107 or $100,000, whichever is less) may be grouped.

Construction Work i Line DescriFtion of Project in Progress-Electric j No. (Account 107)

(al (b) 1 PMS Wise Construction W in P $4,724,822 2 EMS System Upgrade 183,659 3 CH Distribustion 442,326 4 Purch Dist Line Transformers 118.594 S PMS MIch Construction W in P 107.607 6 Bay Front - 81/2 Boiler Air Systers 218,988 7 3443 Sky Park Transmission Line 598.603 8 Bay Front Emission Monitors 353,641 Bay Front . Replace Ash Unicading System 141,133 9

10 Chippewa Falls - Rehab. Hydro Plant 3,934.221 11 Cedar Falls

• Replace Existing Transformer 139,595 12 LLs.lysmith Hydro Plant . Install New Substation 130,620 13 3414 Rebuild 31.5 Miles Line 119,610 14 Minor Projects none of which exceeds $100,000 3,384.184 15 16 ,

37 28 19 20 \

21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 34 39 40 41 42 43 TOTAL $14,598,603 I

FERC FORM NO.1 (EO. 12 87) Page 216

l This R' port Isa Dats ef Report Year c.f fleport Nmme of Respondent NCWTHERN STATES PCWER COMPANY (WIS N IN) 1 x An Cri i (Mo Da Tri AResubnal 1E/3N94 Dec. 31, 1994 2)1 ission CONSTRUCTION OVERHEADS ELECTRIC

[ rocedures employed and the

1. Li e in column (a) the kinds of overheads according to lain on page 218 the gecounti l

thitiefesusedbytherespondent. Charges for outside pro- amountsofengineerino,superv"fskonandadEinistrativecosts, tscsional services for engineerina fees and management or etc. which are directly chhrged to construction.

cupervision fees capitalized should be shown as separate items.

2. On page 218 furnish information concerning construction 4. Enter on this page engineering, supervision, adminis-ovsrheads, trative, and allowance for funds used during construction,

3. A respondent should not report 'r,one" to the page if no etc., which are first assigned to a blanket work order and ovsrhead apportienments are made, but rather should exp- then prorated to construction jobs.

Total Amount pescription of Overhead Charged Lins for the Year No. (b)

(a)

$2,929,011 1 Construction Engineering / Supervision 672,365 2 Allowance for Funds During Construction 1,372,000 3 Administrative and General Expense 1,338 4 Ayres and Assoicates 5,291 5 Barr Engineering 249.301

, 6 Black & Veatch Company 69 7 Braun Intertec Engineering, Inc.

25,514 8 Cedar Corp. Engineering Servicts 30,058 9 HSR Assolcates, Inc.

2,065 10 Power Sytems Engineering 2.865 11 Sargent & Lindy Engineering 4,192 12 Twin City Testing Corporation 1,399 13 Uiteig Engineering 14,599 14 Power Engineers, Inc.

15 16 11 18 19 20 21 22 23 24 25 26 27 28

,29 30 31 32 33 34 l 35 36 37 38 39 40 41 42 43 l

44 45

$5.310,067 46 TOTA 1, FERC FORM NO.1 (ED. 12-89) Page 217

N~me of Respondent This Repcrt Ist Date of Report Year of Report NO1THERN STATES POWER CCMPANY[ WISCONSIN) 1) x An Ort inal (Mo Da, Yr)

2) A Res assion 1E/31/94 Dec. 31, 1994 GENERAL DESCRIPTION OF CONSTRUCTION OVERH1.AD PROCEDURE

1. For each construction overhead explains (a) the nature 2. Show below the computation of allowance for f* ands tnd extent of work, etc. the overhead charges are intended used during construction rates, in accordance vlut the to cover, (b) the general procedure for determining the provisions of Electric Plant Instructions 3(17) of the amount capitalized, (c) the method of distribution to construc- U.S. of A.

tion jobs, (d) whether dif ferent rates are applied to different 3. Where a net-of-tax rate for borrowed funds is used, j types of construction,(e) basis of differentiation in rates fcr show the appropriate tax effect adjustment to the computa-different types of constructien, and (f) whether the overhead tions below in a manner that clearly indicates the amount

)

is directly or indirectly assigned. of reduction in the gross rate for tax effects.

• (1) See Page 218.A l

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CCMPUTATION OF ALZ4WANCE FCR FMS USED DURING CONSTRUCTICN RATES For line 1(5), column (d) below, enter the rate granted in the last rate proceeding. If such is not available, use the average rats earned during the preceding three years.

1. Components of Formula (Derived from actual book balances and actual cost rates):

Caoitalization cost Rate Line Title Amount Ratio (Percent) Percentage No. (a) (b) (c) (d)

(1) Average Short Tenn Debt S $13,124,807 (2) Short-Term Interest a 5.03%

(3) long-Term Debt D $206,743,000 40.66% d 8.95%

(4) Preferred Stock P p (5) Conwnon Equity C $301,775,000 59.34% c 11.40%

(6) Total Capitalizaticn $508,518,000 1004 (7) Averaos Construction I Work In Progress Balance W $25,424,159

2. Gross Rate for Borrowed Funds S D 8 s t-) # d( ) (1 - -) 4.36%

W D+P+C W

3. R.tte for Other Furds S P C

( 1 - - ][ pl W

) + c( )] 3.27%

D+P+C D+P+C l

4. W2ighted Average Rate Actually Used for the Years 1

a. Rate for Borrowed Funds - 4.304

b. Rate for Other Funds - 3.251 l

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FERC FORM NO 1 (ED. 12 88) Page 218 l

a p218 -1 (a) ) >

CONSTRUCTION ENGINEERING (1) This overhead covers (1) overhead charges originating in the Engineering Department, which costs represent direct expenditures incurred in engineering and supervision pertaining to construction projects and (2) certain sxpenses incurred in accounting for construction. Engineering labor is charged to this account on the basis of actual time devoted to constsuction projects. Other expenses pertaining to the operation of the Engineering Departments are also charged direct to this account when they pertain to engineering or construction.

Miscellaneous engineering office department expenses are allocated between this overhead and operation and Maintenance Supervision and Engineering on the basis of time devoted by the Engineering Department to each of these classes of engineering. This overhead also includes the cost of labor and expenses incurred by superintendents a.nd others in the distribution, transmission and plant organization which pertain to construction work. Since all angineering expenditures included in this account pertain to construction, no portion of the costs is cleared to other than construction accounts of the various utility departments. Engineering expenses applicable to major specific projects are charged on the basis of actual amounts applicable thereto, and to other construction projects on a 1

functional basis by a percentage applied to direct work order costs.

I (2) During 1994, the Company capitalized AftDC on production and transmissicn plant at the 1.55% rate. Because the Interchange Agreement between NSP(M) and NSP(W) requires the FERC method of accounting, the cospany recorded AFUDC at the estimated FERC formula rate for the FERC jurisdictional property. By order dated March 11, 1986 the Public Service Commission of Wisconsin authorized the Company to capitalize AFUDC on production and transmission property effective January 1, 1985 at the FERC formula rate. l AFUDC at the 1.55% rate was capitalized on distribution, general, and conunon electric plant and gas plant effective January 1, 1994. By order dated December 22, 1988, the Public Service Conunission of Wisconsin f l

instructed the Company to capitalize AFUDC at the adjusted weighted cost of capital. The Conpany has recorded carrying charges for the amounts allowed by the PSCW ist excess of that in the ateve formula to Account 186, Miscellaneous Deferred Debits.

i PAGE 218.A

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AGE LEWINTENMONALL Y BLANK

-- -_________=____-_________.-__ _ _ _ _._______._

This Rtport Is Date of RTport Yttr of Rrport ktme of Respondent Da Yr)

NCRTHERN STATES POWER CCMPANY(WISCCNSIN) (1) inal Dec. 31, 1994 (2) (x]AnOrtbmission

() A Resu (Mo}/31294 1

ACCUMUIATED PROVISION FOR CEPRECIATICN CF ELECTRIC (TTILITY PIRrr (Account 108)

1. Erplain in a footnote any important adjustments If the respondent has a significant amount of plant retired during year. at year end which has not been recorded and / cr classified

2. Explain in a factnote any difference between the to the various rese rve functional classifications, make er..ount for book cost of plant retired, line 11, column preliminary closing entries to tentatively functionalize (c), and that reported for electric plant in se rvice , the book cost of the plant retired. In addition, include all pagss 204-207, column (d), excluding retirements of non- costs included in retirement work in progress at year and in d2preciable property, the appropriate functional classifications.

3. The provisions of Account 108 in the Uniform Sys- 4. Show separately interest credits under a sinking fund tem of Accounts require that retirements of depreciable or similar method of depreciation accounting.

plant te recorded when such plant is removed from service.

Section A. Balances and Changes During Year Total Electric Plant in Electric Plant Held ElectriJ Plant Line Item (c.d+e) Service for Future Use Leased to Cthers (b) (c) (d) fe)

No. (a)

$278,061,055 $277,702,715 $358,340 1 Ba'.ance Beginning of Year 2 Cepreciation Provisions for Year, Cnarged to 3 (403) Depreciation Expense 24,438,303 24,438,303l 4 (413) Exp. of Elec, Plc. Leas.co Others 38,461 668,719 668,719 5 .ransportation Expenses--Clearing 6 Cther Clearing Accounts 7 Cther Accounts (Specify):

8 9 Total Deprec. Prov. for Year $25,107,022 $38,461 (Enter Total of lines 3 thru 8) $25,145,483 10 Net Charges for Plant Retired:

(5,350,730) (5,350,730) 11 Sock Cost of Plant Retired (1,699,301) (1,699,301) 12 Ccst of Removal 902,818 902,818 13 Salvage (Credit) 14 TCTAL Net Chras for Plant Ret. ($6,147,213) ($6,147,213)

(Enter Total of lines 11 thru 13)

• 144,611 144,611 15 other Debit or Cr. Items (Describe). __

16 17 Balance End of Year (Enter Total $297,203,936 $296,807.135 $396,80.

of lines 1, 9, 14, 15, and 16)

Section B. Balances at End of Year According to Functional Classifications 34,779,441 34,779,441 15 Steam Production 19 Nuclear Production 0 42,040,886 396,801 20 Hydraulic Production-Conventional 42,437,687 21 Hydraulic Production-Pumped Storage 42,910,536 42,913,536 22 Other Production 56,217,408 56,217,408 23 Transmission 106,342,780 106,342,780 24 Distribution 14,516,084 14,516,084 25 General

$296,807,135 $396,801 26 TCTAL (Enter Total of lines 18 thru 25) $297,203,936 Page 219 Next Page is 221 FERC FJRM NO.1 (ED. 12-88)

e p219-1$(a)) e This figure includes:

Change in Retirement Work in Progrees 145,534 Miscellaneous Transfers (923)

T..IT.."T.T.I.

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PAGE 219.A

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Date of Report Year of Report m me of Respondent This Report 1st (No Da Yr)

NO.tTHO N STATES POWER COMPANY (WISCONSIN) 1 i Dec. 31, 1994 2 x1AnOrtbnalission 1 A Resu 15/3N94 NONUTILITY PROPERTY (Account 121)

1. Give a brief description and state the location of non- 4. List separately all prcgerty previously devoted to utility property included in Account 121, public service and give dats of transfer to Account 121,

2. Designate with an asterisk any property which is leased. Nonutility Property.

to another company. State name of lessee and whether lessee 5. Minor Items ( 5% of the Salance at the End of the is an associated company.

Year), for Account 121 or $100,000, whichever is less)

3. Purnish particulars i details ) concerning sales, pur. may be grouped by til previously devoted to public ser-chues, or transfers of Nonutility Property during the year, vice(line 44), or(2) other nonutility property (line 45) .

Balance of seginning Purchases, Sales, Salance at End of Year Transfers, etc. of Year Line Description and location (b) (c) (d)

No. (a) 1 Hydraulic production plant located at Cornell Wi 1,056 1,056 2 on Chippewa River 3 Misc. hydraulic lands owned in exess of regairement for 14,655 14,655 4 developed project 15,982 15,942 5 Hydraulic lands at undeve4cped location 26,353 Dunv111e lands on Chippewa River 26,353 6

25,550 25,550 7 Miscellaneous lands 8,799 8,799 8 Abandoned sub lands 183,354 256,611 (73,257) 9 Miscellaneous lands (1,3,4 and 61 2,439,023 (356) 2,438,667 10 Dunn County Site lands (5) 17,862 17,862 11 Baker Site 3,750 (1,075) 2,675 12 Matthews site (2) 29,255 29,255 13 City of Ashland 7,063 7,053 14 Town of Cingles tank farm land 472 472 15 ogema sub land 35,076 35,076 16 Clear Lake Diesel 23 23 17 Chippewa Reservoir land 22.339 22.339 18 Orienta Falls Lands 252,954 252,954 19 Crienta Falls Hydro Structure 20 21 22 23 24 25 26 27 (1) Sold Lacrosse Ind Park lands to NSP lands 28 (2) Sale of White River Lands to Steen 29 (3) Sold lacrosse 2nd Park lands to Swanson 30 (4 ) Sold Lacrosse 2nd Park lands to Century Telephone 31 (5) Sale of Tyrone land to 0. Weiss 32 (6) Sold Lacrosse 2nd Park lands to S. Johnson 33 34 35 36 31 38 39 40 41 42 43 l

44 Minor Item Previously Devoted to Public Service 45 Minor Items-Other Nonutility Property

$3,156,813 ($74,688) $3,082,125 46 TOTAL Page 221 Next Page is 224 FERO FORM NO.1 (EO. 12 87)

BPme of Repend:nt nis port In NORTHERN STATES POWER COMPANY (WISCONSIN) (1) An Original Date of R~oort Y x t of RIport (Mo Da Yrj (2) A Res h ssion 11/31/,94 Dec. 31, 1994 INVESTME!CS N SUBSIDIARY COMPANIES (Account 123.1)

1. Report below investments in Accounts 123.1, Invest. (b) Investment Advances . Report separately the j ments in Subsidiary Companies. amounts of loans or investment advances which are subject

2. Provide a subheading for each conpany and list to repayment, but which are not subject to current settlement. ]

l th2reunder the information called for below. Sub,, total by Nith respect to each advance show whether the advance is company and give a total in columns (e), (f), (g) and (h), a note or open account. List each note giving date of issuance, (a) Investment in Securities - List and describe each maturity date, and specifying whether note is a r e ewal. I c curity owned. For bonds give also principal amount, date 3. Report separately the equity in undistributed subsidiary l cf issue, maturity and interest rate . earnings since acquisition. The total in column (e) should equal the amount entered for Account 418.1.

Line Description of Investment Date No. (a) Date of Amount of Investment at Acquired Maturity Beginnine of Year to) (c) (dT 1 Chippewa and Flambeau (a) (b) 2 Improvement Company f

3 4 Capital Stock, par value $76 ,12/24/24 5 per share 64 10/15/92 549,326 6 Equity in Undistributed Earnings 125,510 7

8 SUBTUTAL 674,836 10 Clearwater investments, Inc 11 Capital Stock 06/01/92 50,000 12 Equity in Undistributed Earnings 40,644

)

13 14 SUBTOTE 90,644 15 16 17 NSP Iands, Inc l j

18 Capital Stock 06/01/92 50,000 19 Equity in Undistributed Earnings 496,026 20 21 SUBTOTE 546,026 22 23 24 (a) Includes $204,817.55 par 25 value of 2048.1755 shares 26 received as stock dividends.

I 27 Includes 2,124 shares, par value 28 $212,400 and book value of 29 $131,392 scquired in merger of 30 IEDP af f ective Jan. 1, 1987 31 32 (b) Cost to respondent was 33 $550,114; Difference of $788.32 34 r: presents excess of cost over 35 par value of 27 shares acquired 36 in September 1929 through open 37 cecount of $3,488.23 from 38 Chippewa River Power and Fibre 39 Company, an associated company, 40 41 42 l TOTE Cost of Account 123.1 $ 650,114 l

TOTE $1,311,506 FERC FORM NO.1 (ED. 12 89) Page 224

N re of Respondent This Report 1st Date of Report Year of Report NORTHERN STATES PCNER COMPMrYiWISLth- IN) (1) lxl An Original (Mo Da Yr)

(2) [ ] A Resuomission 11/31/,94 Dec. 31, 1994 INVESNE TS IN SUBSIDIARY COMPANIES (Account 123.11(Continued)

4. For any securities, notes, or accounts that were pledged, 7. In column (hl report for each investment disposed disignate such securities, notes, or accounts in a footnote, of during the year, the gain or loss represented by and state the name of pledgee and purpose of the pledge. Cha differe..ce between cost of the investment ( or the

5. If Comission approval was required for any advance other amounc at which carried in the books of account made or security acquired, designate such fact in a footnote if difference from cost) and the selling price thereof, and give name of Commission, date of authorisation, and case not including interest adjustment includible in col-or docket number. ussi (fl.

6. Report column (f) interest and dividend revenues from 8. Report on Line 42, column (a) the total cost of invsstments, including such revenues from securities disposed Account 123.1.

of during the year.

Equity in Amount of Gairs or Ices SubsiBiary Revenues Investment at from Investment Line Earnings for Year For Year End of Year Disposed of No.

(e) (f) (g) (h) 1 2

3 4

0 549,326 5 0

39,134 38,053 126,591 6 7

675,917 0 8 39,134 38,053 9

10 0 0 150,000 11 120,156 0 160,800 12 13 120,156 0 310,800 0 14 15 16 17 0 50,000 18 0

269,896 500,000 265,922 19 20 269,896 500,000 315,922 0 21 22 23 24 25 26 27 28 29 20 31 32 33 34 35 36 37 38 39 40 41 42

$429,186 $538,053 $1,302.639 FERC FORM NO.1 (ED, 12 89) Page 22b Next Page is 227

. , . _ _ _ _ _ ._. .._m ..._. . . _ . - - .. . _ _ _ . _ _ _ _ . _ _ . ...m.___._____... _.. ._.__._m__ .. _ _ . _ _ . . . ~ . .

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Ntme of Respondent This Report 1s: Date of Report Year of Report i NORTHERN STATES POWER COMFANY(WISCONSIN) 1) x An Original Da Yr)

(Mo,31/I4

2) A Resubaission 12/ Dec. 31, 1994 1 MATERIALS AND SUTFLIES

1. For Account 154, report the amount of plant materials 2. Give an explanation of important inventory adjust-and operating supplies under thn primary functional ments durLng the year (on a supplemental page) showing classifications as indicated in column (als estimates of general classes of material and supplies and the various emounts by function are acceptable, in column (d), desig- accounts ( operating expenses, clearing accounts, plant, nate the department or departments which use the class of etc.) affected debited or credited. Show separately matarial. debit or credits to stores expense-clearing, if applicable.

Balance Balance Department or Line Account Beginning of End of Year Departments Which No. Year Use Material (a) (b) (c) (d)

$2,221,234 $3,267,681 Electric 1 Fuel Stock (Account 151)

Fuel Stock Expenses Undistributed (Account 152) 71,403 144,883 Electric 2

3 Residuals and Extracted Products (Account 153) 4 Plant Materials and Operating Stpplies (Account 154)

Assigned to - Construction (Estimated ) 3,274,158 3,385,825 Electric & Gas 6 Assigned to - Operations and Maintenance 550,749 702,005 Electric 7 Production Plant (Estimated) 411,340 540,664 Electric 8 Transmission Plant (Estimated) 9 Distribution Plant (Estimated) 655,666 904,804 Electric & Gas 10 Assigned to - Other

$4,831,913 $5,533,298 11 TOTAL Account 154 (Enter Total of lines 5 thru 10) 65,345 113,384 Electric Merchandise (Account 155) 12 '

13 Other Materials and Supplies (Account 156) '

14 Nuclear Materials Held for Sale (Account 157) (Not applicable to Gas Utilities) 50,301 242,440 Electric & Gas 15 Stores Expense Undistributed (Account 163) 16 17 18 19 TOTAL Materials and Supplies (Per Balance Sheet) $7,300,196 $9,301,686 20 ___

FERO FORM NO.1 (EL. 12-89) Page 227

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Nrme of Respondent This Report Ist Date of Report Year of Report 11 (Mo, Da Yrl NCRTHERN STATES POWER COMPANY (WISCCNSIN) (2)

(

[xl

[]AAnResmJssion Original 12/31/04 Dec. 31, 1994 MISCELLANE0JS DEFERAED DEBITS (Account 186)

1. Report below the cartaculars (details) called for cor.cerning miscellaneous Beferred debits. 3. Minor items ( 14 of the Balance at End of Year for

2. For an deferred debit being amortized, show period Account 186 or amounts less than $50,000, whichever is less) of (mortizat{on in column (a) may be grouped by classes.

Description of Miscellaneous Balance at CREDIT Balance at l Lin2 Debits End of Year Deferred Debits Beginning of Year Account Amount i No. Charged i (a) (b) (c) (dI (e) (f)  ;

501 $35,828 ($51,767)  !

1 Disposal Sites ($15,939) 2 485,000 408 485,000 0 3 Michigan Property Tax 4

628,587 329,432 950,019 5 Interest on Income Tax 6

1,843,795 Various 1,775,343 14;.443 7 Planning / Engineering Studies 73,991 8 Appraisals and Other Items 9

1,183,562 306,371 406 42,920 1,407,013 10 AFUDC in excess of FERC 11 2,815,357 908 1,042,747 8,143,9ft 12 Capitalized DSM - Electric 6,971,350 1,319,893 765,103 908 207,384 1.877,612 13 Crpitalized DSM - Gas 14 54 0 15 Dsbt Refinancing 54 921 16 926 90,000 1,168,000 11 Rsgulatory Asset - Pensions 1,258,000 18 (sfas 106) 19 206,000 51,000 257,000 20 Dsferred Compensation (sfas 87) 21 3,307,410 3,307,410 22 Amended 1992 Tax Return Items 0 23 24 Wheaton Event Insurance 0 3.091,357 3,091.357 25 Rscovery 26 27 22 29 AFUDC in excess of FERC is 30 (mortized over life of related 31 plant.

32 Capitalized DSM cost are 33 cmoritized over 10 years 34 35 36 37 38 39 40 41 42 43 44 ,

1 45 ,

46 l

47 Misc. Work in Progress l

r 48 CEFERRED REOULATORY COPN. I EXPENSES (See pages 350-351) l

$20,901.055 49 TOTAL l $12,110,506 rERC r ns No.1 (ED. 12-94: page 233 l l

l

m Name of Res p ndent This Report Iss Date of Report Year of Report NORTHERN STATES POWER COMPANY (WISCONSIN) (1) [xl An Oriainal Da Yr)

(Mo$/31/,94 (2) ( ] A Res & tasion 1 Dec. 31, 1994 ACCUMULATED DEFERRED INCCNE TAKES (Account 190)

1. Report the information called for below concerning the 2. At Other (Specify), include deferrals relating to rtspondent's accounting for deferred income taxes, other income and deductions.

Lini Balance at Balance at No. Account Subdivisions Beginnim of Year End of Year (a) (b) (c) 1 Electric 2 Tax Interest Capitalized $1,633,590 $1,796,031 3 Vaction Reserve 574,872 725,853 4 Customer Advances 1,314,808 1,807,579 I 5 Regulatory Reserves 246,610 310,276 j 6 Early Retirement Program 465,496 521.895

]

7 Other 2,116,784 2,490,646 8 TOTAL Electric (Enter Total of lines 2 thru 7) $6,452,160 $7,652,280 9 Cas j 1

10 Tax Interest Capitalized 36,293 52,073 11 Vacation Reserve 99,248 108,393 12 Customer Advances 124.115 128,582 13 DSM Escrowed Program (58,636) (116,696) 14 Early Retirement Programs 63.540 73,884 15 Other 343,477 303,710 16 TOTAL Gas (Fnter Total of lines 10 thru 15) $608,037 $549,946 17 Other 18 TOTAL (Acet 190) (Total of lines 8.16 and 17) $7,060,197 $8,202,226 NOTES )

• Elsetric's 'other" includes Severence 0 331,768 Medical 174.503 188,169 DSM Escrowed Programs 100,207 326,656 Unco 11ectibles 186,582 236,720 Lower of Cost er Market 142,635 142,635 Smetion 189 Property 4,836 0 D2ferred Compensation 563,844 662,978 Ex2cutive Incentive Plan (224) (93,993)

Water Power Rights (1,408) O Lawsuits Pending 122,844 220,550 Po1C Retirement Liability 4?),177 248,859 Pension Liability 402,788 226,304 Total Electric *0ther a 2,116,784 2,490,646 Gas 'Other" includes S;verence 0 56,076 Medical 26,707 29,158 Unco 11ectibles 19,613 8,491 l

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FERC FORM NO.1 (ED. 12 88) Page 234 Next Page 250

L s (p234.x-3(1)): >

NOTES (Cont) talance at Balance at .

Beginning of Year Bnd of Year f Gas *0ther* includes 41,275 45,165 Lower of Cost or Market 688 17) l Section 189 Property 84,536 100 48 ,

Deterred C - naa ion ( 6) (16 947)

Exec. Incontivc P an 4416 0 Lawsuits Pond 61 231 37 377 Post Retirement imbility 55 147 43 459 ,

Pension Liab lit 343 477 303,710  ;

Toca Oa *0ther*

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- - . - ~ . - - . - . - . . . . . .- . _ _ - - . . ~ ~ . _ - - - . ~ . . . - . .._

Ntme of Resoondent This Report Isr Date of Report Year of Report NORTHERN STATES POWER COMPANY (WISCONSINI (11 [xl An Original (Mo, De Yr)

(2) ( ] A Resubmassion 12/31/h4 Dec. 31, 1994 CAPITAL STOCK (Accounts 201 and 204)

1. Report below the particulars ( details ) called for con- a specific reference to report form (i.e. year and conpany title) carning comon and preferred stock at and of year, may be reported in column (a) provided the fiscal years for both distinguishing separate series of any general clase. Show the 10-K report and this report are compatible.

esparate totals for common and preferred stock. If information 2. Entries in colum (b) should represent the number of to meet the stock exchange reporting requirement outlined in shares authorised by the articles of incorporation as column (a) is available from the SEC 10 K Report Form filing, amended to and of year.

Number Par Call Line Class and Series of Stock and of Shares or Stated Price at No. Name of Stock Exchange Authorised Value End of Year By Charter Per Share (a) (b) (c) (d) 1 Common Stock 870,000 $100.00 0 2

3 Total Common 870,000 4

5 6

7 8

9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 FERC FORM NO.1 (ED.12 91) Page 250

. . - _ _ _ 1 -. - - - _ - . . . = . - . . . . ~ . . _ - ... ~ . . . . . - . . =

This Report 1st Data cf R' port Yatr of Rrport Name of Res ondent Da Yr)

NORTHERN ST TES POWER COMPANY (WISCONSIN) Il x An Orioinal (Mo$/31/,94 Dec. 31, 1994

2) A Res h ission 1 CAPITAL STOCK (Account 201 and 204 ) (Continued)

3. Give particulars (details) concerning shares of any 5. State in a footnote if any capital stock which has been class and series of stock authorized to be issued by a nominally issued is nominally outstanding at and of year.

regulatory conunission which have not yet been issued. Give particulars (details) in coluan (a) of any nominally

4. The identification of each class of preferred stock issued capital stock, reacquired stock, or stock in sinking should show the dividend rate and whether the dividends and other funds which is pleQ ad, stating name of pledgee era cumulative or noncumulative, and purposes of pledge.

! OL'TSTANDING PER BALANCE SHEET HELD BY RESPONDDrF l (Total amount outstand!pg without IN SINKI1C AND i rsduction for amounts biid by AS REACQUIRED S10CK Line respondent.) (Account 217) OTHER FUNDS

! No.

Shares Cost Shares Amount I Shares te)

Amount (f) (gl th) (1) (j) j 1

862,000 $8,620,000 l 2 l

(

0 0 0 3 l 862.000 8,620.000 0 1 4 l

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Neme of Respondent This Report Is Date of Report Year of Report NOR7HERN STATES PCWER COMPANY (WISCONSIN) 1) x An Ort inal (Mo, De Yr)

2) A Res assion 12/31/h4 Dec. 31, 1994 CAPITE STOCK SUBSCRIBED CAPITAL STOCK LIABILITY POR CONVERSION i kND INSTALIJ4DrTS RECEIVED ON CAPITE STOhK i PREMIUM ON CAP(Accounts 771*., STOCK,202 and 205, 203 and 206, 207, 212)

1. Show for each of the above accounts the amounts comon Stock Liability for Conversion, or Account 206, applying to each class and series of capital stock, Preferred Stock Liability for Conversion, at the and of the

2. For Account 202, Common Stock Subscribed, and Ac- year. I ccount 205, Preferred Stock Subscribed, show the subscription 4. For Premium on Account 207. Capital Stock, designate price and the balance due on each class at the end of year. with an asterisk any amounts representing the excess of con- 1

3. Describe in a footnote the agreement and transactions sideration received over stated values of stocks without par under which a conversion liability existei under account 203, value.

Lins Name of Account and Description of Item Number of Shares Amount No. (a) (b) (c) 1 Accounts 202, 205 - Capital Stock 2 Subscribed 0 0 3

4 Accounts 203,206 - Capital Stock 5 Liability for Conversion 0 0 6

7 Account 207 - Premaum on Capital 8 Stock 9 Excess of consideration received 10 over par value of common stock 11 issued in conversion on 2,132 12 shares of 5% Cumulative Preferred 13 Stock on the basis of 1.5 shares 14 of Preferred Stock for each share 15 of Comon Stock 1,055 27,025 16 17 Premium over book value on 162,000 q 18 ahares of Common Stock issued in 19 connection with acquistion of lake 20 Superior District Power Company 21 from parent company 10,432,916 22 23 24 Account 212 - Installments received 0 0 25 on Capital Stock 26 27 28 29 30 31 32 33 34 35 l 3s 37 38  ;

1 39 l 40 41 42 43 44 45 46 TOTAL 1,855 $10,460,741 FERC FORM NO. 1 (C . 12 - 67) Page 252

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l Name of Respondent This Report is: Date of Report Year of Report NORTHE M STATES POWER COMPANY (WISCONSIN) (1) x An Original Da Yr)

(2) A Resubmission (Mo$2/31/94 Dec. 31, 1994 LONG-TERM DEBT (Accounts 221, 222,223, and 224)

1. Report by balance sheet account the particulars (details) 6. In column (b) show the principal amount of bonds or other I concerning long-term debt included in Accounts 221, Bonds, 222, long-term debt originally issued.

Rascquired Bonds, 223, Advances from Associated Companies, and 7. In column (c) show the expense, premium or discount with 224, other Long Term Debt. respect to the amount of bonds or other long-terin debt origi-

2. In column (a), for new issues, give Comission authoriza- nally issued.

tion numbers and dates. 8. For column (c) the total expenses should be listed first

3. For bonds assumed by the respondent, include in column (s) for each issuance, then the amount of premium (in parentheses) j tha name of the issuing company as well as a description of or discount, Indicate the premium or discount with a notation,  !

I tha bonds. such as (P) or (D). The expenses, premium or discount should 1

4. For advances from Associated Ccapanies, report separately not be netted.

edvr.nees on notes and advances on open accounts. Designate 9, Furnish in a footnote particulars (details) regarding dImand notes as such. Include in colum(a) names of associated the treatment of unamortised debt expense, premium or discount cempanies from which advances were received, associated with issues redeemed during the year. Also, give in l S. For receivers' certificates,show in column (s) the name of a footnote the date of the Commission's authorisation of tha court and date of court order under which such certifi- treatment other than as specified by the Uniform System of catas were issued. Accounts.

Class and series of obligation Coupon Rate Principal Total expense, Line (For new issue, give Commission Authorization numbers and dates) Amount of Premium or No. Debt issued Discount (a) (b) (c) 1 Account 221 Bonds 2

3 First Mortgage Bonds, 9-1/8% 50,000,000 1,573,296 4 First Mortgage Bonds, 7-1/4% 110,000,000 1,151,265 P 5 1,722,600 D L

6 First Mortgage Bonds, 5-3/4% 40,000,000 329,513 P 7 209.600 D )

8 9

10 Account 222 - Required Bonds (490,000) 11 12 First Mortgage BonM 9-1/8%

13 14 l

15 Account 223 - Advance From Associated Co.s 16 17 None 18 19 Account 224 . Other long Term Debt 20 21 Resource Recovery Revenue Bonds, 1-3/4% 18,600,000 308,563 22 23 Subtotal 218,110,000 5,294,837 24 25 l 28 27 28 29 30 31 32 33 TOTAL 8218,110,000 85,294,837 FERC FCKM NC.1 (ED. 12-91) Page 256

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l Date of Report Year of R port i Ntme of Reepondent This Report 1st l (1) An Original (% Da Yr) Dec. 31, 1994 I NCRTHERN STATES POWER COMPANYlWISCCNSIN)

(2) (x)

(l A Resubmission 12/31/h4 14NG-TERM DEBT (Accounts 221, 222.223, and 224) (Continued)

10. Identify separate undisposed amounts applicable to securities give particulars (details) in a footnote iscurs which were redeemed in prior years. including name of pledgee and purpose of the pledge. ,

1

11. Explain any debits and credits other than amortiza- 14. If the respondent has any long-term debt securities tion debited to Account 428, Amortisation of Debt Discount which have been nominally iesued and are nominally outstan-r,nd Expense, or credited to Account 429, Amortization of ding at and of year, describe such securities in a footnote.

15. If interest expense was incurred during the year on Prtmlum on Debt - Credit.

12. In a supplemental statement, give explanatory parti- any obligations retired or reacquired before end cf year, culers (details) for Accounts 223 and 224 of net changes include such interest expense in column (1) . Explain in a during the year. With respect to long-term advances, show footnote any difference between the total of column (1) and (a) principal advanced during year, (b) the total of Account 427, Interest on Long-Term Debt and for e2ch company interest added to principal amount, and (c) principal repaid Account 430, Interest on Debt to Associated Compnies, daring year. Give Commission authcrization numbers and dates. 16. Give particulars (details) conceming any long te m

13. If the respondent has pledged any of its long-tem debt debt authorized by a regulatory commission but not yet issued.

Outstanding AMORTIZATION PERIOD ( Total amount outstanding NominT1 Date Date of without reduction for Interest for Year Line of Issue Maturity Date From Date To amounts held by respondent ) Amount No.

(g) (hl (1) tdl (e) (f) 1 2

48,500,000 4,427,868 3 04/01/91 04/01/21 04/01/91 03/31/21 110,000,000 1,829,243 4 03/01/93 04/01/23 03/01/93 03/31/23 5

40,000,000 2,295,973 6 10/01/93 10/01/03 10/03/93 09/30/03 7

8 9

10 11 12 13 14 15 16 17 18 19 20 18,600,000 1,441,500 21 l 11/01/86 11/01/11 11/01/86 10/31/11 22 j 23 217,100,000 15,994,584 24 j 25 I 26 27 28 29 30 31 32

$217,100,000 $15,994,584 33 Next Page 261 FERO FORM NO.1 (ED. 12-90) Page 257

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This Report !st Data of RTport Yser of Riport N4me of Respondent (Pu, Da Yrl NORTHERN STATES POWER COMPANY (WISCONSIN 1 (1) [xl An Original Dec. 31, 1994 (2) [ ] A Resumission 12/31/h4 i

RECONCIL;ATION OF REPORTED NET INCOME WITH TAXABLE INCOPC FOR FEDERAL INCOME TAXES

1. Report the reconciliation of reported net income for the with taxable net income as if a separate return were to be l year with taxable income used in computing Federal income flied, indicating, however, intercompany amounts to be tax tecruals and show computation of such tax accruals. In- eliminated in such a consolidated return. State names of cluda in the reconciliation, as far as practicable, the same group members, tax assigned to each group member, and detcil as furnished on Schedule M-1 of the tax return for the basis of allocation, assignment, or sharing of the year. Submit a reconciliation even though there is no taxable consolidated tax among the group members.

i

! income for the year. Indicate clearly the nature of each recon- 3. A substitute page, desigted to meet a particular ciling amount, need of a company, may be ured as long as the data is consistent and meets the requirements of the above

2. Iftheutilityisamemberofageroup soltdated Federal tax return, reconci which files reported net aincome con- instructions Lini Particulars (Details) Amount No. (a) (b) 1 Nat Income for the Year (Page 117) 2 Rsconciling Items for the Year 3

l 4 Texable Income Not Reported on Books 5

6 7

8 9 Dsductions Recorded on Books Not Deducted for Return i

10 11 l 12 ~

0 13 14 Income Recorded on Books Not Included in Return 15 16 17 0

18 19 Deductions on Return Not Charged Against Book Income 20 l 21 22 23 24 25 26 27 Federal Tax Net Income 28 Show Computation of Tax:

29 See page 261.A 30 31 32

( 33 l 34 l 35 36 f

l 37 38 39 40 41 42 43

(

( 44 FERC FORM NO.1 (ED. 12 89) Page 261

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e P261 1(b))) a Total j Book Income 38,545,041 1993 TBT Mise. Income / Gain 251,487 Current Taxes-Federal 9,365,648 Current Taxes-Wisconsin 2,719.900 Current Taxes Micnigan 53 Dsferred Tax-Debit 16,513,788 ,334

'Caterred Tax-Credit (8 898,380)

ITC Credit ..1943,2083 >

-Income Before Income Taxes $7,607,650 Common Adjustment to Fed.and state .

Amort. Loss Req. Debt 11986). 311,040 ,

Amort.1 css Req. Debt (1993) 242 478 Interest Accrual Tax Asset. 650 000 AFDC (Equity) 911 ,

AFDC (Deot) '670,467' 481, '

. Excess AFDC JDebt) 106.605 t Ezeess AFDC Equit '201,633, Excess AFDC - Deat) y)Amort. 28,904 Excess AFDC iE it Book Cepreciatbn h)Amort.r.

54 174-30,692 520 t Book Amortization 0 Rwerse Transport Clearing 816,472 Rrmoval Costa (1,*192,149)

R1 usable Material 22,494 2

T1x Interest on Construction 568,350 D$ferred Compensation 233 686 Advances for Construction 481 487 Contributions in Aid 400 233 Non Deductible Meal & Inter, 100 000 con 6 load Management 523 Capitalized Conservation (2,267,'919 178)

B13 Debts 38 779 Lawsuits Pendia 133 727 Non Allowable DQes 11,004 '

i Fly Ash Disposal 33,828 Lower of Cost or Market 0 Erriv Retirement Amortization 0 Subsidiary Earnings (429,185)

Exrcutive Incentive Plan 0 Book Amort.cf Def. Tax Interest Rigalaterv Reserve

'329.432 i; 288 766 P1nsion Liability 476 000, Post Reitrement Benefits 615 934 C: ital Lease.OrCom 807 939

-InksrnallyDevelopedSoftware 035,037 Severence (3,573,537)

Wirconsin Income Taxes (3,406,653i ~,

Michigan Income Taxes (79 948 '

.Fidiral Tax Depreciation 653,'869 Frdiral Repair Allowance (39,690,517(1,(15,828.

Amortization of 1989 Prop. i Chippewa Dividends Received 0 F4diral Div. Rec. Deduction 0-Tax Amort. Bond Expense

......... 0 FsdIral Taxable Income 40,022,975 '

(0)

Frd*ral Income Tax Rate Fedtral Tax

..........0 14,000,041 Prior Year Adjustments (

..5 902.,5.09)

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Name of Respondent This Report Ist Date of Keport Ysar of Rxport NORTHERN STATES POWER COMPANY (WISCONSIN) (1) x An Original Da Yr)

(2) A Resubmission (Mo,11/64 12/ Dec. 31, 1994 TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR

1. Give particulars (detailal of the combined prepaid and Enter the amounts in both columns (d) a.14 (e). The balancing of accrued tax accounts and show the total taxes charged to this page is not affected by the inclusion of these taxes, operations and other accounts during the year. Do not include 3. Include in colunri (d) taxes charged during the year, taxes gssoline and other sales taxes which have been charged to the charged to operations and other accounts through (a) accruals accounts to which the taxed material was charged. If the actual credited to taxes accrued,(blamounts credited to proportions of j or estimated amounts of such taxes are know, show the ' prepaid taxes chargeable to current year, and(c) taxes paid and j smounts in a footnote and designate whether estimated or actual charged direct to operations or accounts other than accrued and cmounts, prepaid tax accounts.

2, include on this page, taxes paid during the year and charged 4. List the aggregate of each kind of tax in such manner that direct to final accounts,(not charged to prepaid or accrued taxes),the total tas for each State and subdivision can readily be -

ascertained. l BAIANCE AT BEGINNING OF YEAR Taxes Taxes Line Kind of Tax Taxes Prepaid Taxes Charged Paid Adjust- ,

No. (See Instruction 5) Accrued (Include in During During monts j (Account 236) Account 165) Year Year (a) (b) (c) (d) (e) (f) 1 Federal 2 Income 1,605,554 15,076.135 14,648,710 (3,045,043) 3 Unemployment-94 0 62,917 58,372 (3,185) 4 Unemployment-93 908 908 0 5 FICA 1994 0 3,454,478 3,342,914 6 FICA 1993 (234) 234 7

8 Wisconsin 9 Income 1,569,890 3,611,295 4,024,700 (602,123) 10 Unemployment 1994 229,824 226,315 (11,7511 11 Unemployment 1993 4,302 4,302 12 Cross Receipts 9,800,000 9,663,291 10,050,000 13 Real Estate 1994 92,401 49 j l

14 Real Estate 1993 94,537 92,422 (2,115) I 462,091 440,894 1,146 15 Use 1994 16 Use 1993 01,869 81,869 17 Motor Vehicle License 1994 73,510 88,866 88,866 18 HWY Use 28 28

( (91,370) 19 Remainder Assessment 263,928 417,203 518,759 l

2,148 4,125 20 Miscellaneous Assessments 194 (3,234) 21 22 Michigan 23 Income 54,389 79,948 98,862 (24,527) 24 25 Unemployment 1994 4,943 4,218 (304) 26 Unemployment 1993 39 39 27 Real Estate 1994 101,032 53,690 Real Estate 1993 35,289 35,289 ,

28 29 Fersonal Property 1994 384,000 280,053 30 Personal Property 1993 651,742 166,142 (485,000) f 7,518 (1,146) 31 Use 1994 9,697 1,146 1,146 l 32 Use 1993 Remainder Assessment 4,463 20,107 20,274 33 34 35 36 37 38 1

39 40

$10,141,901 $33,750,256 $34,249,272 ($4,261,2441 l 41 TOTAL $4,096,197 FERC FORM NO 1 (ED. 12-94) Page 262 I

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This Report 1st Date of Report Yea:r cf Mport Name of Respondent Da Tr)

NORTHERN STATES POWER COMPANY (WISCONSIN) (1) x An Orioinal A Resubission (Mo,31/h4 12/ Dec. 31. 1994 (2)

TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR (Continued) 5, If any tax (exclude Federal and State income taxes) 8. Enter accounts to which taxas charged were distributed in covsrs more than one year, show the required infor1 nation columns (1) thru ill. In column (1), report the amounts charged septrately for each tax year, identifying the year in column (s), to Accounts 408.1 and 409.1 for Electric Department only.

6. Enter all adjustments of the accrued and prepaid tax Croup the amounts charged to 408.1, 409,1, 408.3, and 409.2 l

accounts in column If) and explain each adjustment in a foot- under other accounts in column (1) . For taxes charged to other nota. Designate debit adjustments by parentheses. accounts or utility plant, show the number of the appropriate

7. Do not include on this page entries with respect to de- balance sheet account, plant account or subaccount, fsrrsd income taxes or taxes collected through payroll deduc- 9. For any tax apportioned to more than one utility depart-tions or otherwise pending transmittal of such taxes to the mer.t or account, state in a footnote the basis (necessity) cf taxing authority, apportioning such tax.

BALANCE AT END OF YEAR DISTRIBf7 TION OF TAXES CHARGED (Show utility department where applicable and account charged.) l Extraordinary Adjustment to (Ttxss Accrued Preesid Taxes Electric (Account 408.1, items Ret. Barninos Other Lir.e 4 (Account 236) (Incl. in 409.1 (Account 405.3) (Account 439) No.

Account 165) (j) (k) (1)

(g) (h) (1) s' ,

(1,012,064) 7,533,348 7,542,787 2l 1,360 62,393 524 3l 4 I 1,209,856 6 111,096 2,244,622 6

7 8

2,559,513 1,051,782 9 554,362 103,363 1C (8,242) 126,461 11 680,005 12 10,186,709 8,983,286 92.401 13 92,450 14 462,091 15 22,343 16 2,642 88,866 17 28 18 14,714 19 1 274,114 402,489 2C l (1,257) 21 22 30,539 23 10,948 49,409 24 1,660 25 421 3,283 i

26 I

20,875 27  ;

47,342 80,157 28 95,460 29 103,947 288,540 30 9,697 31 1,033 32 i 5,474 33 f

4,631 14,633 34 35 36 37 38 39 e 1 40 '

$11,410,122 41

($76,261) $10,468,096 $22,348,134 Page 263 Wext Page le 266 FERC FORM No.1 (ED. 12 90) 4 I

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Name of Respondent This Report Isa Date of Report Year of Report NORTHERN STATES POWER COMPA!n(WISCONSIN) (1) x An Original (Pb , De Yr)

(2) A Res m ission 12/31/54 Dec. 31, 1994 ACCUMULATED DEFERRED INVESTMEttr TAX CREDITS (Account 255)

Report below information applicable to Account 255. footnote any correction adjustments to the account balance shown in Where appropriate, segregate the balances and transac- column (g). Include in column (i) the average period over which the tax tions by utility and nonur'.ity operations. Explain by credits are amortized.

Allocations to Line Account Balance at Deferred for Year Current Year's income Beatnning Adjustments No. Subdivisions of Year Account No. Amount Account No. Amount (a) (b) (c) (d) (e) (f) (g) 1 Electric Utility 2 3%

3 4% 495.495 E411.4 66,082 4 76 5 lot 17.582,549 E411.4 6

7 3,312,268 226,855 E411.4 740l518 68 994 E411.4 7.365 8 TOTAL $21,617,167 0 $882,959 0 9 Other (List separately and show 3%,4%.*1%

10% and TOTALI 10 Gas Utility 11 46 38,491 G411.4 3,753 12 10% 933,704 G411.4 55,147 13 20% 32,946 G411.4 1,349 14 Total Gas 1,005,141 0 60,249 0 15 16 Total Utility 22,622,308 0 943,208 0 17 18 19 Non-Utility (Ac) 20 tot 1,030,951 (377,581) 21 22 Total NSP (W) 23,653,259 0 9,432,080 (377,beO 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 00 41 42 03 44 05 46 47 08 FERC FORM NO.1 (ED. 12 89) Page 266

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N+me of Respondent This Report 1s: Date of Report Year of Report 1 (1) [xl An Original (Mo, Da Yt)

NORTHERN STATES PCWER COMPANY (WISCONSIN) Dec. 31, 1994 l (26 I ) A Resubmission 12/31/h4 1 l

ACCLHULATED DEFERRED INVESTMENT TAX CREDITS (Account 255) (Continued) l Balance at l Averaoe Period Adjustment Explanation Line End of Allocation No.

of Year to Income (h) (1) 1 M

2 0

3 429,413 4

0 5

16,842,031 ,

6 !

3,243,274 7

219,490 8

$20,734,208 9

it 10 0

11 I 34,738 12 878,557 13 31,597 14 944,892 15 0

16 21,679,100 17 0

18 0

19 0

20 653,370 21 0

22 13,843,598 23 0

24 0

25 0

26 0

27 0

28 0

29 0

30 0

31 0

32 0

33 0

34 0

35 0

36 0

37 38 39 40 41 42 43 44 45 l

46 l 47 40 FERC FORM NO.1 (ED, 12 89) Page 267 Next Page is 269

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This Report Ist Date of R rt Year of Report Ntme of Res ndent Da )

NORTHERN ST TES POWER COMPANY (WISCONSIN) (1) {x] An Original IMo,31/$4 Dec. 31, 1994 (2) ( l A Resuomission 12/

OTHER DEFERRED CREDITS (Acccunt 253) 1 Report below the particulars (details) called for 3. Minor items (58 of the Salance End of Year for Ac-concerning other deferred credits. count 253 or amounts less than $10,000, whichever is 2, For any deferred credit being amortized, show the greater) may be grouped by classes, psriod of amortization.

Lins -

Balance at DESITS Credits Balance at Description of other Beginning End of Year No. Deferred Credits of Year Contra Amount Account (a) (b) (c) (d) (e) (fl

$1,585,601 Various $1,153,067 $1,602,513 $2,035,047 1 LIne Extension Projects 0

2 0

3 0

4 5

150,000 150,00 6 SFAS 112 Post Empi Ben Lbity 0 926 2,881,007 2,881,007 0;

? Retiree Medical & Life Cost 870,861 182,262 648,196 1,336,791 8 Postretirement Benefits Liability 926 9

631,000 1,953,000 10 Pensions Accrued SFAS 87 2,584,000 926 51,000 257,00 11 Reg Lbity Dfd Comp - SFAS 87 206.000 12 (546,445) 480.1 4,199,209 3,496,499 (1,249,1551 13 Purchase Gas Refunds 14 447 590,923 464,386 4,624i 1$ FERC Regul Reserve 131.161 230,000 16 PSCW Regul Reserve-Fuel 230,000 557 832,673 613,587 428,427 l 17 PSCW Regul Reserve-Doe Credits 647,513 557 l

18 977,909 154,73; 19 Gas CSM Escrowed Programs 265,636 900 1,088,845 )

I 4,207,218 4,859,000 376,44f 20 Electric DSM Escrowed Programs (275,336) 908 21 32,685 502 104,447 9,961 (61.8 1; 22 Rsstoration of landfill site I 23 254,941 45,074 (45,916 163,951 456 j 24 M1 PSCR i

25 112,232 333,675 1,743,092 26 Deferred Compensation Liability 1,521,649 232 f 34,000 443,000 l 27 Dfd. Comp. SFAS 87 Liability 409,000 7,163,750 3,681.750 9,478,000 28 NJt Regulatory Liab. (afas 109) 12,960,000 186 0

29 164,400 1,486,00:

30 Early Retirement Program 1,321,600 926 31 550,00:

416,273 925 241,273 375,000 32 Provision for Lawsuits Pendir.g 33 74,400 53,847 447 88,869 109,422 34 Wholesale Ioad Mngmt. Credit 35 189,802 189,604 (1981 Deferred Gains - tlnused System 804 36 37 supply 38 39 Amortsation period for Early R$tirement Program is 14 years.

40 l 41 l 42 43 44 45 I 46 $19.343,46.

$22,577,996 M $23,921.518 $20,686,983 I

47 TOTAL I Next Page is 272 FERC FORM NO.1 (ED. 12-88) Page 269 I

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Ntee of Respondent This Report Ist Date of Report Year of Report NCRTHERN STATES POWER COMPANY (WISCONSIN) x An Original De Yr)

A mesurmission (MO.31/h4 12/ Dec. 31. 1994 ACCUMUIATED DEFERRID INCOME TAXES -- ACCE1.ERATED AMORTIZATION PRCPERTY (Account 281)

1. Report thi information called for below concerning the to amortizable property.

respondent's accounting for deferred income taxes relating 2. For Other (Specify), include deferrels relating to other Balance at CHANGES DURING YEAR Line Account Beginning No. of Year Amounts Debited Amounts Credited to 1.ccount 410.1 to Account 411.1 (a) (b) (c) (d) 1 Accelerated Amortization (Account 281) '

2 Electric 3 Defense Facilities $395,201 $53.231 4 Pollution Control Facilities l 5 Other i 6 l l

l 8 TOTAL Electric (Enter Total of lines 3 thru 7) $395,201 0 $53,231 l 9 Cas 10 Defense Facilities 11 Pollution Control Facilities 12 Other 13 14 15 TOTAL Gas (Enter Total of lines 10 thru 14) 0 0 0 16 Other (Specify) 17 TOTAL (Acet 281) (Total of 8,15,and 14) $395,201 0 $53,231 18 Classification of TCTAL 19 Federal Income Tax 244.406 39,201 ,

20 State Income Tax 150,795 14.030 l 21 Local Income Tax NOTES p

FERC FORM NO.1 (ED 12-89) Page 272

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s Date of Report Year of Repcrt

• Name of Respondent This Report Ist (11 [x] An Original (Mo. Da Yrl NORTHERN STATES PCWER COMPANY (WISCCNS:NI 12/31/54 Dec. 31, 1994 1 (2) ( ) A Resutnission fI ACC".HUI.ATED DEFERRED INCOME TAXES -- ACCELERATED AMORTIZATICN PRCPERTY ( Account 281) (Continued)

] income and deductions.

l 3. Use separate pages as required.

CHANGES DURING YEAR ADJUSTME!iS Credits Balance at Line Amounts Amounts Debits F.nd of Year i Debated to credited to Amount No Account 410.2 Account 411.2 Account Amount Account l j

s Credited Debited j (el (f) (g) (hl (1) l (j) (k) 1

j. .

$341,970 2

3 j,l 0 4 f

i 0 5 1

0 6 0 7 l

e

$341,970 8 j 0 0

- 9 x

0 10 f

O 11 0 12 O 13 I 0 14 l

0 15 4 O O

• O 16 I !

jj 0 0 n 1,970 17 18

, 410,410 19 244,406 39,201(

l 273,530 20 150,795 14,030 f

0 21 h NOTES (Continued) i 1

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FERC FCRM NO.1 IED. 12 94) Page 273

N*me of Respondent This Report Is, Date of Report Year of Report NORTHERN STATES POWER COMPANY (WISCONSIN) (1) x An Original (m , Da, Yrl (2) A Res m ission 12/31/94 Dec. 31, 1994 ACCUMtfaTED DEFERRED INCOME TAXES -- OTHER FROPERTY (Account 282)

1. Report the information called for below concerning the to prcperty not subject to accelerated amortization, rsspondent's accounting for deferred income taxes relating 2. For Other (Specify), include deferrals relating to other CHANCES DURING YEAR Lina Balance at 1:o. Account Subdivisions Beginning Amounts Amounts of Year Debited to Credited to Account 410.1 Act;ount 411.1 (a) (b) (c) (d) 1 Account 282 2 Electric $88,128,334 $9,207,534 $3,439,576 3 Cas 3,814,337 920,994 324,861 4 Other (Definal 5 ' ICTAL (Enter Total of lines 2 thru 4) $91,942,671 $10,128,528 $3,764,437 6 Other (Specify) 7 8

9 TOTAL Account 282 (Enter Tota) of lines 5 thru 8) $91,942,671 $10,128,528 $3,764,437 10 Classification of TOTAL 11 Federal Income Tax 78,479,675 8,146,049 3,027,308 l

• ,,462,996 1,982,479 737,129 12 State Income Tax l 13 Local Income Tax l NOTES i

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l TERO FOM NO 1 (ED 12-89) Page 274

This Report Ist Yaar of Raport Name of Pes ondent DateofRsNrt NORTHERN STkTES POWER COMFMTY(WISCONSIN) (1) i (Mo Da Y (2) (xlAncrabnal

( ) A Resu ission 12/31/h4 Dec. 31, 1994 ACCUK" ATED DEFERRED IEW TAXES ** OTHER PROPERTY (Account 282) (Continued) income and deductions.

3. Use separate pages as reTJired.

CHMJCES DURING YEAR A MUS N S Amounts Debits Credits Balance at Line Amounts End of Year Debited to Credited to Amount No.

Account 410.2 Account 411.2 Account Amount Account Credited Debited (e) (f) (g) (h) (1) (j) (k) 1

$93,896,292 2 4,410,470 3 0 4 o 0 $98,306,762 5 0 6 0 7 0 8 0 0 $98,306,762 9 10 262 440 83,598,856 11 440 14,707,906 12 282 0 13 NOTES (Continued)

FERC FROM NO.1 (ED.12-941 Page 275

Name of Rescendant This Report Is: Date of RJport Yasr of Rrport NORTHERN STATES PCWER 00MFANY(WISCONSIN) (1) (Mo, Da Yr)

(x}AnOrtbinal (2) ( 3 A Resu ission 12/31/h4 Dec. 31, 1994 ACCtMn.ATED DEFERRED INCOME TAXES 0THER (Account 283)

1. Report the infor-ation called for below concerning the to amounts recorded in Account 283.

respondent's accountir.g for deferred income taxes relating 2. For other (Specify), include deferrals relating to other CHANGES DURING YEAR Lina Account Subdivisions Balanc* at Amounts Amounts No. Beginning Debated to Credited to -

l or Year Account 410,1 Account 411.1 (a) (b) (c) (d) )

1 Account 283 2 Electric 3 2222 Reacqistion $4,237,120 $323,672 4 Capitalized DSM 2,919,700 1,153,739 418,141 5 Premium / Discount en Bonds (2,129) 6 Unbilled Revenue Eudget Billing 89,046 58,871 7 Book Arrount of Tax Int. Def. 252,125 132,040 8 Other

• 63,501 3,400,814 205,713 9 TOTAL Electric (Total of lines 3 thru 8) $7,559,363 $4,686,593 $1,006,397 10 Gas 11 Bond Reacquistien 371,949 27,772 12 Capitalized DSM 350,579 316,265 88,215 13 Premium / Discount en Bonds 7,954 14 Unbilled Revenue E*.;dget Billing 346,711 75,131 15 Prepaid Gross Receipts Tax 207,727 16 Other 72,107 4,071 50,252 17 TOTAL Gas (T:tal of lines 11 thru 16) $1,149,300 $528,063 $241,370 18 Other (Specify) (6,814,424) 19 TCTAL 'Acet 283) (Enter Total of lines 9,17 e M 18) $1,894,239 $5,214,656 $1,247,767 20 Classification of TOTAL I

21 Federal Income Tax 2,754,059 4,797,569 993,874 22 State Income Tax (859,820) 417,087 253,893 23 Local Income Tax NOTE $

FERC FORM NO ! EO. 32-87 Page 276

_ _ _ . - .m.,._______-_m.- . . _ . _ . _ _ _ . . _ _ _ . _ _ _ . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _______ _ _,

k l 1 l l

l This Repcrt Is Date of Report Year of Repcrt (Ho Da Yrl I Na'eofReskondentNORTHERN ST TES POWER COMPANY (11 (WISCCNSINI x AnCr1f'inal Dec. 31, 1994 (2) A Resuomission 12 31/04 ACCUMULATED OIFERRED INCOME TAXES-CTMER (Account 283)(Continued) f and 277. Include amounts relating to insignificant items i income and deductions.

a d

3. Provide in the space below explanat; ens for page 276 listed under Other.

4. Use separate pages as required.

J CHANGES DURING YEAR ADJUSTME?frS J

Credits Balance at Line

! Amounts Amounts Debits Nc.

End of Year i Cebated to Credits to Amount Account 410.2 Acccunt 411.2 Account Amount Account J

Credited Debated 1

(g) (h) (1) ($1 (k) a (e) (f) 9 1

4

2

} _

$3,913,448 3 3,655,298 4 f

(2,1291 5 i' 30,175 6 i 384,165 l 7 I

3,258,602 l 6 0 0 $11,239,559 l 9 0 0 4 - l 10 j ,

344,177 l 11 4

i 578,629 l 12 J'

( 7,954 13 i 271,580 14 k'

4 207,727 15 l 1 25,926 l 16 l

e 0 0 $1,435,993 l !?

d 0 0

(

1,195,906 186/253 (6,003,100) (2,781,750) (4,788,980) l 19 l

($6,003,100) ($2,781,7501 $7,886,572 l 19 0 $1,195,906 20 y

1,195.906 (5,030,742) (2,231,750) 8,160,840 l 21 (972,358) (550,000) (274,268) l 22 c l 23 NOTES (Cchtinued)

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n FERC FORM NO.1 (ED. 12 94' Page 277 i

_ _ . . _ . _ .. ..-,_..m_.. .- ..m.....m..____m.__._- _ _ _ . - . _ . . . .. . . . . . . . _.__...m 4 ..._mm.,

1 I

i a p276 Sib))) =

(a) (b)- (c) (d) i Elcetric other on line e aboves 61,431 Interchanne Agreement lags (299,679) 260,325 Contributions 33,860 17,579 Miscellaneous -. . 329,320 (38,123) 144,282 Prepaid G;oss Receipts Tax 0

........' - 3..,160.,933

... . . ....... l ,

Total Electric Other . 63.,501

. . 3.,400,814 205,713  !

i Other (Specified) Non Utility on line 18 abovat FAS109 (12,960,000)

~7BT's 6,145,576  ;

Interest 0 Total Other~ (6,814.424) 4 e

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,a- ,n. ,-on,, . , . , , . - , ~ , , . ,, l

o p377 8 (f))) >

(2) (g) (h) (1) (j) (k)

(100,785) 51.539 146,915 3..,160..,933 .

0 0 3,258,602 186 & 253 (6,263,750) 186 & 253 (2,781,750) (9,478,000) 1,195,906 4,949,670

(

.. 260.,650)

.. 260,650 8.,595.,906 (6,003,100)

.(2,7

.. 81. .,7. 50.)

(4,788,

...... 900.) .

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N*me of RvpondInt This R port 13: Dats M Report Y3Cr of Rrport NORTHERN STATES POWER COMPANY (WISCONSIN) (Mo De Yr)

(1) [x AnOrbiinal (2) I A Ros ission 12/31/$4 Dec. 31, 1994 OTHER REGUIATORY LIABILITIES (Account 254)

1. Reporting below the particulars (details) called for 3. Minor items ( 5% of the salance at and of Year for Account concerning other regulatory liabilities which are 254 or amounts less than $50,000, whichever is less) may be created through the ratemaking actions of regulatory grouped by classes, agencies (and not includable in other amounts).

2. For regulatory liabilities being amortised, show l 1

period of amortization in column (a).

DEBITS Lina Description and Purpose of Credits Salance at No, Other Regulatory Liabilities Account Amount 2nd of Year -

credited (a) (b) (c) (d) (e)

$21,184 $36,308 1 NSPW Emission A11ocances 2

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6 7

8 9

10 11 12 13 14 15 16 17 18 ,

19 I 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 33 37 38 39 40 0 $21,184 $36,308 I 41 TOTAL Page 278 Next Page is 300 FERC FCRM NO 1 (ED. 12 94)

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BLANK PAGE (4 ext page is 300) 4

I Name of Res ndent This Report Is Date of Report Year of Report N1THERN ST TES POWER CCNFANY(WISCONSIN) (1) (x) An Original (Mo, Da, Yr) 1 (2) [ J A Res e ssion 12/31/94 Dec, 31, 1994 ELEL'"RIC CPERATING REVENUES (Account 400) 1, Report below operating revenues for each prescribed for each group of meters added. The average number of secount, and manufactured gas revenues in total, customers means the average of twelve figures at the close

2. Repor*. number of customers, columns (f) and (g), on of each month, th2 basis of meters, in addition to the number of flat rate 3, If increases or decreases from previous year (columns cecounts; except that where separate meter readings are (c) , (e) , and (g)), are not derived from previously reported tdded for billing purposes, one customer should be counted figures, explain any inconsistencies in a footnote.

OPERATING REVENUES Lina Title of Account No. Amount for Year Amount for Previous Year (a) (b) (c) 1 Sales of Electricity 2 (440) Residential Sales $115,941,799 l $114,718,144 3 (442) Commercial and Industrial Sales 4 Small (or Comm. ) (See Instr.4) 53,778,904 52,214,300 5 Large (cr Ind.) (See Instr.4) 107,532,370 101,608,959 6 (444) Public Street and Highway Lighting 3,018,456 3,022,900 7 (445) Other Sales to Public Authorities 1,119,602 1,052,660 8 (446) Sales to Railroads and Railways 9 (448) Interdepartmental Sales 197,268 186,166 10 TOTAL Sales to Ultimate Consumers $281,588,403 $272,803,129 11 (447) Sales for Resale $17,413,747 $16,009,063 12 TOTAL Sales of Electricity $299,002,150 $288,812,192 13 (Less) (449.1) Provision for Rate Refunds 14 TOTAL Revenues Net of Prov, for Refunds $299,002,150 $288,812,192 15 other Operating Revenues 16 (450) Forfeited Discounts $491,744 $456,587 734,891 670,924 17 (451) Miscellaneous Service Revenues 18 (453) Sales of water and Water Power (454) Rent from Electric Property 675,015 557,751 19 20 (455) Interdepartmental Rents 73,873,561 71,975,400 21 (456) Other Electric Revenues 22 23 24 25 26 TOTAL Other Operating Revenues $75,775,211 $73,660,662 27 TOTAL Electric Operating Revenues $374,777,361 $362,472,854 1

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l FERC FORM NO.1 (ET. 12-90) Page 300

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This Rtport Ist tute of Riport Yssr of RIport N~me of R spondrnt (Mo, Da, Yr) tCRTHERN STATES POWER CCMPANY (WISCONSIN) (1) x] An Original Dec. 31, 1994 (2) ] A Res c assion 12/31/94 j

ELEOI1 TIC OPERATING REVENUES (Account 400) (Continued)

4. Cowenercial and Industrial Sales, Account 442, may be 5. See page 108, Important Changes During Year, fer (

clezzifisd according to the basis of classification (Small important new territory added and important rate increases or Commercial, and Large or Industrial) regularly used by or decreases.

tha racpondent if such basis of classification is not 6. For lines 2,4,5.and 6 see page 304 for amounts rela-g:nerally greater than 1000 Kw of demand. (See Account 442 ting to unbilled revenue by accounts. [

of th) Uniform System of Accounts. Explain basis of classi. 7. Include unmetered sales. Provide details of such sales ficition in a foctnote.) in a footnote.

l AVG. NO. CUSTCHERS PER MOffIN '

MEGAWATT HOURS SOLD Line Amount fer Previous Year Number for Year Number for Previous Year No.

Amount for Year (g)

(d) (e) (f) 1 176,870 174.594 2 1,642,159 1,627,454 l l l l

. . 3 l

26,703 26,772 l 4 861,054 832,221 l 1,155 l 2,308,504 2,170,165 1,744 l 5 566 569 6 22,916 23,424 423 430 7 16,509 15,495 8

9 3,824 3,328 206,306 203,520 10 4,854,965 4,672,087 10 10 11 438,220 417,412 206,316 203,530 12 5,293,185 5,089,499 13 206,316 203,530 14 5,293,185 5,089,499

• Includes S (204,772) ur. billed revenues.

• • Includes (957) Wri relating to unbilled revenues.

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Page 301 Next Page is 304 FCRC FORM NO.1 (ED. 12-89)

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1

- Name of Respondent This Report Isa Date of Report Year of Report NORTHERN STATES POWER COMPANY (WISCONSIN) (Mo Da, Yr) 3

( (1) [x]AnOr1 (2) L J A Resubinal ission 12231/94 Dec. 31, 1994 SALES OP ELECTRICITY BY RATE SCHEDULES

1. Report below for each rate schedule in effect during tion (such as a general residential schedule and an off ths year the MWh of electricity sold, revenue, average peak water heating schedule), the entries in column (d) for number of customers, average KWh per customer, and average the special schedule should denote the duplication in rsvenue per KWh, excluding data for Sales for Resale which number of reported customers, is reported on pages 310-311. 4. The average number of customers should be the number

2. Provide a subheading and total for each prescribed of bills rendered during the year divided by the number of operating revenue account in the sequence followed in billing periods during the year (12 if all billings are

'Eltetric Operating Revenues,* page 301. If the sales under made monthly),

any rate schedule are classified in more than one revenue 5. For any rate schedule having a fuel adjustment secount, list the rate schedule and sales data under each clause state in a footnote the estimated additional revenue rpplicable revenue account sutheading, billed pursuant thereto. '

3. Where the same customers are served under more than 6. Report amount of unbilled revenue as of end of year one rate schedule in the same revenue account classifica. for each applicable revenue account subheading.  ;

Line Average Number KWh of Sales Revenue per No. Numb-r and Title of Rate Schedule MWh Sold Revenue of CQstomers per Customer KWh Sold (a) (b) (c) (d) (e) (f) 1 2 WISC.ONSIN

... ....... ...RES..IDENT.IAL

........ (4 4 0.) .... ..

3 AA170 All E ectrie 204,336 14,616,368 892 10,816 7.1531C 4 AA171 All E ectric WHLDMG 19,709 1,342,838 18'530 1 12,882 6.8133C 5 AA172 All Electric WH&ACLDMG 4,255 281,510 335 12,701 6.6160c 6 AA173 Res Controlled SH AC 381 26,447 44 8,659 6.9415C 7 AA270 All Electric On Pk 'IC 14,569 2,193,410 3,244 4,491 15.0553c 4 AA271 All Electric Off Pk TCD 46,383 1,259,608 3,244 14,298 2.7157c ,

9 AL270 Res. Dual Fuel On Pk 850 134,141 272 3,125 15.7813c 10 AL271 Res. Dual Fuel Off Pk 3,748 101,762 272 13,779 2.7151C 11 AL280 Res. Dual Fuel 45 2,121 2 22,500 6.0467c 12 AM170 Multi Dc1. ling 3,036 216,014 240 12,650 7.1151c 13 AP039 Prot. Lighting 0 8 1 0 14 AP058 Prot. Lighting 4 281 3 1,333 7.0250c 15 AP059 Prot. Lighting C 56 1 0 16 AP069 Prot. Lighting 6 388 1 6,000 6.4667c 17 AP079 Prot. Lighting 232 30,155 466 498 12.9978e 18 AP088 Prot. Lighting 21 1,346 11 1,909 6.4095c 19 AP089 Prot. Lighting 15 1,196 12 1,250 7.9733c 20 AP098 Prot. Lighting 1,066 90,182 1,260 846 8.4598c 21 AR170 Res, 391,027 28,960,404 59,830 6,536 7.4062C 22 AR173 Res. controlled AC 12,114 842,795 1,572 7,706 6.9572c ,

23 AR270 Res.On Peak 828 131,434 276 3,000 15.8737c 24 AR271 Res.cff Peak 2,326 63,148 276 8,428 2.71494 25 AS076 Water Heating 3,591 242,860 1,293 2,777 6.7630c 26 AS300 Res.Ctri. Water Heating 269 19,237 142 1,894 7.1513c 27 AY170 Res.& Wt.Htg. 284,357 20,492,351 29,958 9,492 7.2066C 28 AY171 Res.WHLDM) 108,889 7.443,911 12,956 8,405 6.8362c 29 AY172 Res.WH&ACLDMG 36,802 2,411,502 3.984 9,237 6.5526c 30 AY173 kes.WH,AC Load Mgmt. 1,774 123,323 220 8,064 6.9517c 31 AY270 Res.On Peak 1,441 1,172,735 2,369 3,141 15.7604c 33 AY271 Res.Off Peak 22,836 619,797 2,369 9,640 2.7141c 33 BA070 All Electric 4,296 296,151 93 46,194 6.8936c 34 BA071 All Electric WHw MG 548 37,508 18 30,444 6.8445c 35 BA072 All Electric WH&SH LDMG 51 3,463 1 51,000 6.7902c 36 BA870 All Electric 24,748 1,771,640 1,627 15,211 7.1587c 37 BA071 All Electric WHLDPC 3,395 235,230 233 14,571 6.9287c 38 BA472 Al Electric WH&ACLD4G 469 31,680 32 14,656 6.7548C 39 BA473 Al Electric AC LDMG 4 309 1 4,000 7.7250c 40 BA880 Al Electric On Peak 6,031 944,368 1,475 4,089 15.6586c 41 Total Billed 42 Total Unbilled Rev.(See Instr. 6) 43 TOTAL 1,210,452 $86,142,277 148,555 8,148 7.1165c FERC FORM NO.1 (ED. 12-90) Page 304 Next Page is 310

l ndent This Report 1st Ysar of Rsport f N(me NORMERNcf Res ST TES POWER CCMPANY(WISCONSIN) 1) i DateofRtNrt (Mo Da Y l (2)

( [x]

( )An A Ortbnal Resu ssion 12/31/h4 Dec. 31, 1994 I I

SALES CF ELECIRICITY BY RATE SO(EDULES l

) 1. Report below for each rate schedule in effect during tion (such as a general residential schedule and an off the ysar the MWh of electricity sold, revenue, average peak water heating schedule), the entries in column (d) for

number of customers, average KWh per customer, and average the special schedule should denote the duplication in

. revenus per KWh, excluding data for Sales for Resale which number of reported customkrs. i 1

l 1s riported on pages 310-311. 4. The average number of customers should be the number l k

2. Provide a subheading and total for each prescribed of bills rendered during the year divided by the number of l l l

operating revenue account an the sequence followed in billing periods during the year (12 if all billings are  ;

L ' Electric Operating Revenues

• page 301. If the sales under made monthly). 1 u

Eny rate schedule are classified in more than one revenue 5. For any rate schedule having a fuel adjustment ,

$ secount, list the rate schedule and sales data under each clause state in a footnote the estimated additional revenue i applicable revenue account subheading. billed pursuant thereto.

3. Where the same customers are served under more than 6. Report amount of unbilled revenue as of and of year f

} one rate schedule in the same revenue account classifica- for each applicable revenue account subheading.

D ne Average Number KWh of Sales Revenue oer h1 Number and Title of Rate Schedule MWh Sold Revenue of Customers per Customer KWh So13

• (al (b) (c) (d) (e) (f) s I 1 BA881 All Electric Off Peak 23,319 $633 168 1,475 15,809 2.71520 (1,$54) (20.9000)C l2 3 BE070 Res. Farm WH LD MGT BF070 Res. Farm 19,903 6

1,421,313 1,252 16 1.243,938 5

7.1412c i 4 BL200 Res. Dual Fuel 13 802 1 13,000 6.16920 l l 54,867 94 3,660 15.9497C 5 BL880 Rur. Dual Fuel On Peak 344 l l

b6 BL881 Rur. Dual Fuel Off Peak 1,623 44,065 94 17,266 2.71500  ;

I BM870 Multi Dwelling 5,653 7 10,857 7.4382C )

{7 BP069 Prot. Lighting 76 2 139 1 2,000 6.9500C j 8 9 BP079 Prot. Lighting 125 16,320 254 492 13.06240 j

5 13 BP088 Prot. Lighting 28 1,825 15 1,867 6.5179C 11 BP089 Prot. Lighting 7 515 6 1,167 7.3571C BP098 Prot. Lighting 951 80,221 1,131 841 8.4354C l 12 1 0

!13 BP!39 Prot. Lighting C 64 14 BP859 Prot. Lighting 2 253 3 667 12.65000 15 BP879 Prot. Lighting 360 47,013 724 497 13.05920 16 BP888 Prot. Lighting 15 979 8 1,875 6.5267C l 2,371 24 1,250 1.9033C  ;

l 17 BP889 Prot. Lighting 30 97,419 1,374 839 8.4492C l 18 BP898 Prot. Lighting 1,153 E 19 BR870 Residential 107,783 8,234,086 15,769 6,835 7.63954 20 BR873 Res. Rural AC Controlled 606 43,305 70 8,657 7.1460C l BR880 Residential On Peak 558 89,639 162 3,444 16.0643C j 21 22 BR881 Residential Off Peak 1,830 49,676 162 11,296 2.7145C l

}

BS076 Water Heating 183 12,367 45 4,067 6.75790 23 45 3,265 27 1,667 7.2556C 24 BS300 Rur.Ctr.Wtr.Htg.

BS876 Water Heating 165 11,182 57 2,895 6.7770C 25 112,708 7,816,520 3,327 33,877 6.9352C i 26 BYO70 Res.& Wtr.Htg.

13,784 943,962 484 28,479 6.8482C 27 BYO71 Res.WHLDMG

$85 59,782 28 31,607 6.7550C h 28 BYO72 Res.WH&ACLDMG 0 0 2 0 29 BYO73 Farm WH AC toad Mgmt.

61,073 4,456,907 b,47" 11,233 7.2977C 30 BY870 Res.& Wtr.Htg.

20,997 1,469,026 2,029 10,348 6.99640 31 BY871 Res.WHLD4G 2,577 174,102 221 11,661 6.7560C 32 BY872 Res.WH&ACLtM3 BY873 Res.AC Load Mgmt, 259 18,444 24 10,792 7.1212C 33 2,880 459,654 797 3,614 15.9602C 34 BY880 Res.On Peak 8,946 242,903 797 11,225 2.7152C 35 BY881 Res.Off Peak (3,095) (194,943) 6.29860 36 Accrusd Revenue (2,578) (176,131) 6.8321C 17 Accrusd Revenue 34 184,473 8,608 7.0693C 19 Total Wisconsin Account 440 1,588,015 112,261,764 40 41 Total Billed 42 Total Unbilled Rev.(See Instr. 6) 1,588,015 $112.261,764 184,473 8,608 7.0693C 43 TOTAL Page 304.1 Next Page is 310 VilC FCIU4 NO.1 (ED. 12 901 i

N+me cf Reerendent This Report Is Date of Repert Year of Report NOATHERN STATES POWER CCMPANYlWISCCNSIN) (1) i (Mo Da, Yz)

(2) [(x)AnCribnal J A Resu ssion 12231/94 Dec. 31, 1994 SALES OF EIECTRICITY BY RATE SCHEDULES

1. Report below for each rate schedule in effect during tion (such as a general residential schedule and an off ths year the MWh cf electricity sold, revenue, average peak water heating schedule), the entries in column (d) for number of customers, average KWh per customer, and average the special schedule should denote the duplication in revenue per KWh, excluding data for Sales for Resale which number of reported customers.

is riported on pages 310 311. 4. The average number of customers should be the number

2. Provide a subheading and total for each prescribed of bills rendered during the year divided by the number of op3rcting revenue account in the sequence followed in billing periods during the year (12 if all billings are

'Elsctric Operating Revenues," page 301. If the sales under made monthly).

any rate schedale are classified in more than one revenue 5. For any rate schedule having a fuel adjustment account, list the rate schedule and sales data under each clause state in a footnote the estimated additional revenue tpplicable revenue account subheading. billed pursuant thereto.

3. Where the same customers are served under more than 6. Report amount of unbilled revenue as of end of year oni rste schedule in the same revenue account classifica. for each applicable revenue account subheading.

Line Average Number KWh of Sales Revenue per No. Number and Title of Rate Schedule MWh Sold Revenue of Customers per Customer KWh Sold (a) (b) (c) (d) (e) (f) 1 Mic.hi.gan.

2 .. . .. ....... .Re sident.ial. .(4 4 0.) . .. .. ..

3 AP418 Res. Outdoor Ltg. 35 3,270 40 875 9.3429C 4 AP419 Res Outdoor Ltg. 4 297 1 4,000 7.4250C 5 29720 Res. outdoor Leg. 29 4,014 59 492 13.8414C 6 AR400 Residential 39,245 2,688,644 5,960 6,585 6.8509C 7 AS400 Res.Ctr1. Water Heating 625 33,884 327 1,911 5.4214C 8 AT400 Res.TCD On Peak 173 25,552 57 3,035 14.7699C 9 AT401 Res.TOD Cff Peak 577 16,222 57 10,123 2.8114C 10 BP418 Rur. Outdoor Ltg. 74 6,957 88 841 9.4014C 11 BP420 Rur. Outdoor Ltg. 9 1,236 17 529 13.7333C 12 BR400 Rur.Res.Elec. 12,647 864,024 1,855 6,818 6.8318C 13 B5400 Fur.Ctr1.Wtr.Htg. 139 7,622 79 1,759 5.48350 14 BT400 Rur.TOD on Peak 240 30,038 74 3,243 14.5992C 15 BT401 rur.' ICD of f Peak 826 23,331 14 11,162 2.8246C 16 Accrued Revenue (23) (935) 4.0652C 17 Accrued Revenue (457) (29,121) 6.3722C la 19 Total Michigan Account 440 54,143 3,680,035 8,688 6,232 6.79694 20 21 22 WI Comercial and Industrial (44) i 33 .................................

24 BF073 Farm Serv. AC Icad Mgt. 16 1,137 2 8,000 7.1063C 25 BYO73 Farm Serv.AC load Mgt. 90 6,200 4 22,500 6.88890 26 DC070 General Service 20,524 1,480,676 1,090 18,829 7.2144C 27 DB075 General Service 46,477 2,555,833 370 125,614 5.49914 28 DC070 General Service 259,910 19,038,824 18,337 14,174 7.3252C l 29 DC075 General Service 450,146 25,152,500 3,982 113,045 5.5876C 30 DC085 General Service 1,314 89.982 25 52,560 6.8479C 31 DC175 Gen. Service Peak Controlled 6,644 275,232 20 332,200 4.14264 32 DC700 Parallel i,eneration 0 877 4 0 33 DE070 Gen. Serv.Non. demand 351 23,600 12 29,250 6.7236C 34 DE075 Gen. Serv. 5,078 269,618 38 133,632 5.30954 35 DE085 Gen. Serv. Prim. 140 6,973 1 140,000 4.9807C 36 DF075 Gen. Serv.SH 72 4,899 1 72,000 6.80424 37 DL490 t.cff Peak Service 1,268 38,218 43 29,488 3.0140C 38 DL495 .Cff Peak Service 89 2,776 2 44,500 3.1191C 39 DN479 Li ht.Pri 35 6,511 8 4 375 18.60294 40 C1579 URD Li ht.Fri 54 15.112 29 1,862 27.9852C 41 Total Billed 42 Total Unbilled Rev. (See Instr. 6) 43 TOTAL 2,434,366 $164,910,767 217,129 11,212 6.7743C FERC FORM NO.1 (ED. 12 90) Page 304.2 Next Page is 310

N4me of Respondent This Report Is Date of Report Year of R. port NORTHERN STATES POWER WPa%NY(WISCONSIN) (1 x An Original (Mo, Da, Yr)

(2 A Res a ssion 12/31/94 Dec. 31, 1994 SALES OF ELECTRICITY BY RATE SFHEDULES

1. Report below for each rate schedule in effect during tion (such as a general residential schedule and an off ths year the MWa of electricity sold, revenue, average peak water heating schedule), the entries in column (d) for number of customers, average KWh per customer, and average the special schedule should denote the duplication in rzvinus per KWh, excluding data for Sales for Resale which number of reported customers.

is reported on pages 310-311. 4. The average number of customers should be the number

2. Provide a subheading and total for each prescribed of bills rendered during the year divided by the number of opzrtting revenue account in the sequence followed in billing periods during the year (12 if all billings are

'Elsetric Operating Revenues,* page 301. If the sales under made monthly).'

cny rite schedule are classified in more than one revenue 5. For any rate schedule having a fuel adjustment account, list the rate schedule and sales data under each clause state in a footnote the estimated additional revenue tpplicable revenue account subheading. billed pursaant thereto.

3. Where the same customers are served under more than 6. Report amount of unbilled revenue as of end of year ona rate schedule in the same revenue account classifica- for each applicable revenue account subheading.

lL ne Avera e Number KWh of Sales I ;b . Number and Title of Rate Schedule MWh Sold Revenue of C stomers per Customer Revenueker KWh Sol (a) (b) (c) (d) (e) (fl 1 DN679 URD Light Area 1 $147 1 1,000 14.70000 2 DP039 Prot.Ltg.-HPS 0 3 0 3 DP058 Prot.Ltg. Mere. 30 2.284 20 1,500 1.6133C 4 DP059 Prot.Ltg.-HPS 2 183 2 1,000 9.1500C 5 DP069 Prot.Ltg.-HPS 576 39,815 155 3,716 6.9123C 6 DP079 Prot.Ltg.-HPS 294 38,444 522 563 13.0762C 7 DPOS8 Prot.Ltg.-MV 693 43,702 242 2,864 6.3062C 8 DP089 Prot.Ltg.-HPS 649 50,346 364 1,783 7.7575C 9 DP098 Prot.Ltg.-MV 1,529 128,852 1,478 1,035 8.4272C 10 DS016 Water Heating 223 15,705 30 7,433 7.0426C l 10 1,300 7.4077C 11 DS300 Com.Ctr1.WH 13 963 12 DT170 Sm. Gen.TOD On Peak 724 105,443 99 7,313 14.5640C 13 DT171 Sm. Gen.TOD off Peak 1,783 48,413 99 18,010 2.7153C 14 DT180 Sm. Gen.TOD On Peak 108 16,953 17 6,353 15.6972C 15 0T181 Sm. Gen.' ICD Cf f Peak 420 11,413 17 24,706 2.7174C 36 3,007 260,321 39 77,103 8.6572C DT494 le3 Gen. MD On Peak

• 6,177 185,704 39 158,385 3.0064C DT495 te3. Gen.TCD Off Peak

.8 ED870 General Service 766 57,145 55 13,927 7.4602C 19 EC270 Gueral Service 21,802 1,662,583 2,025 10,766 7.6258C 20 EP858 Prot.Ltg.-Merc 2 187 2 1,000 9.35004 21 EP859 Prot.Ltg.-HPS 0 13 0 22 EPS69 Prot.Ltg.-HPS 43 2,942 12 3,583 6.8419C 23 EP872 Prot.Ltg -HPS 74 9,709 134 552 13.1203C 24 EP888 Prot,Ltg.-HV 73 4,674 30 2,433 6.4027C 25 EP889 Prot.Ltg.-HPS 44 3,389 30 1,467 7.7023C J6 EP898 Prot.Ltg.-HV 227 19,140 234 970 8.4317C 27 ES876 Water Heating 19 1,377 8 2,375 7.2474C 28 ET170 Rur.TOD On Peak 175 26,947 35 5,000 15.3983C 29 ET171 Rur.'!DD Off Peak 558 15,138 35 15,943 2.7129C 30 ET180 Rur.W D On Peak 5 1,235 3 1,667 24.70000 31 ET181 Rur.TOD Off Peak 105 2,848 3 35,000 2.7124C 32 GB075 General Service 16,785 849,447 36 466,250 5.0608C 12,705,648 534 444,597 5,3517C 33 GC075 General Service 237,415 34 GC206 General Service 0,206 374,602 19 431,895 4.5650C 35 GC185 General Service 36 GC085 General Service 947 72,574 8 118,375 7.6636C 37 GL174 Gen.TOD on Peak 38 GL175 Gen.TOD Off Peak 11,112 92,250 3.0114C 39 GL4 95 General Service 369 4 GT094 le3. Gen.TOD On Peak 362,247 27,311,805 396 914,765 7.5396C

( 40

( 41 Total Billed

[ 42 Total Unbilled Rev. (See Instr. 61 TCTAL 3,100,457 $208,991,973 223,866 13,850 6.7407C f 43 TT.RC FCRM NO.1 (ED. 12 90) Page 304.3 Next Page is 310 l

Nime of Respondent This Report Iss Date of Report Year of Report NORTHERN STATES POWER CCNPANY(WISCONSIN) (1) x An Original (Mo Da, Yr)

(2) A Resubmission 12/31/94 Dec. 31, 1994 SALES OF ELEC"lRICITY BY RATE SCHEDULES

1. Report below for each rate schedule in effect during tion (such as a general residential schedule and an off I the year the MWh of electricity sold, revenue, average peak water heating schedule), the entries in column (d) for l number of customers, average KWh per customer, and average the special schedule should denote the duplication in l rsvenue per KWh. excluding data for Sales for Resale which number of reported customers, is tiported on pages 310-311. 4. The average number of customers should be the number

2. Provide a subheading and total for each prescribed of bills rendered during the year divided by the number of opertting revenue account in the sequence followed in billing periods during the year (12 if all billings are 1

• Elsetric Operating Revenues," page 301. If the sales under made monthly). )

J c.ny rate schedule are classified in more than one revente 5. For any rate schedule having a fuel adjustment secount, list the rate schedule and sales data under each claase state in a footnote the estimated additional revenue I cpplicable revenue account subheading. billed pursuant thereto.

3. Where the same customers are served under more than 6. Report amount of unbilled revenue as of end of year ons rate schedule in th. same revenue account classifica- for each applicable revenue account subheading.

Line Average Number KWh of Sales Revenue per No. Number and Title of Rate Schedule MWh sold Revenue of Customers per Customer KWh Solo (a) (b) (c) (d) (e) (f) 1 GT095 . Gen.TOD off Peak 468,748 $13,806,616 395 1,186,704 2.9454c 2 GT194 . Gen.TOD On Peak 156,357 10,755,815 42 3,722,766 6.8790c 3 GT195 . Gen.TOD off Peak 223,713 6,115,023 42 5,326,500 2.7334c 4 GT264 . Gen.TOD On Peak 2.553 172,739 11 232,091 6.7661C 3,917 115,529 11 356,091 2.9494C

$ C^ 4519. Gen.T00 Off Peak 6 GT284 Peak Ctr1.E D On Peak 43,756 2,989,059 47 930,979 6.8312c 7 GT285 Peak Ctr1.TOD off Peak 56,364 1,670,890 47 1.199,234 2.9645c 73,624 5.029,718 7 10,517,714 6.8316c 8 GT294 Q. Gen.TOD On Peak 144,835 3,592,937 7 20,690,714 2.4807C 9 GT295 Q. Gen.TOD off Peak 10 GT364 Interp.TOD On Peak Contr11. 427 24,996 1 427,000 5.85390 11 GT365 Interp.TOD off Peak Contr1. "74 20,310 1 774,000 2.6240c 0 0 0 12 CT374 Intezp.TOD On Peak 0 GT375 Interp.TOD off Peak 0 0 0 13 14 GT384 Peak Ctr1.TOD On Peak 109,172 7,203,532 17 6,421,882 6.5983c 15 GT385 Peak Ctr1.W D off Peak 175,157 4,793,528 17 10,303,353 2.7367c 16 GT394 Interruptible Service 719 54,228 1 719,000 7.5421c 17 GT395 Interruptible Service 732 17,113 1 132,000 2.3378c 18 1,562 126,327 8 195,250 8.0875c GT494 4 . Gen.TOD On Peak 4,075 119,221 8 509,375 2.9257C 19 GT495 4 . Gen.TOD off Peak 20 22 1,457 0 6.6227c GT59414. Gen.TOD On Peak 21 GT595 Lg Gen.TOD Off Peak 114 3,665 0 3.2149c 22 GE075 General Service 4,770 255.959 9 530,000 5.3660c 23 GE094 Lg. Gen.W D On Peak 10,950 787,485 11 995,455 7.1916c 10,845 341,211 11 985,909 3.1463c 24 GE095 4. Gen.TOD off Peak 25 11,132 763,181 2 5,566,000 6.8557c GE194 Q. Gen.TOD On Peak 26 12,590 355,904 2 6,295,000 2.82694 CE195 Q. Gen.TOD off Peak 27 184 24,694 1 184,000 13.4207c GE284 14. Peak Ctl.W/1d.Ct1.0 113 5,795 1 113,000 5.1283c 28 CE285 14. Peak Ctl.W/1d.Ct1.0 29 GE394 Lg. Gen.TOD On Peak 683 51,475 1 683,000 7.5366c 30 GE395 Lg. Gen.TOD off Peak 858 20,043 1 858,000 2.3360c 80 1,251 1 80,000 9.0638C 31 GE494 4. Gen.TOD On Peak GE495 Lg. Gen.TOD off Peak 169 6,086 1 169,000 3.6012c 32 834 40,353 1 834,000 4.83854 33 CF075 General Service SH 34 GT484 Peak Contr TOD On Peak 38,122 2,349,618 2 19,061,000 6.16344 GT485 Peak Contr.W D off Peak 67,580 1,666,558 2 33,790,000 2.4661c 35 2,497 86,995 3.4840c 36 Accrued Revenue 37 Accrued Revenue 3,100 133,596 4.3095c 38 31,414 98,346 5.0676c 39 Total Wisconsin C&1 (442) 3,089.427 156,559,081 40 41 Total Billed 42 Total Untilled Rev.(See Instr. 6) 43 TOTAL 4,731,585 $272,500,880 224,575 21.069 5.7592c Page 304.4 Next Page is 310 FERC FORM NO.1 (ED. 12 90)

I l

l l

l Name of Respondent This Report Is: Date of Report Year of Report NORTHERN STATES PCWER COMPANY (WISCONSIN) (1) fx) An Original (Mo, Da, Yr)

(2) [] A Re m ission 12/31/94 Dec. 31, 1994 SALES OF ELECTRICITY BY RATE SCHEDULES

1. Report below for each rate schedule in effect during tion (such as a general residential schedule and an off ths ys&r the MWh of electricity sold, revenue, average peak water heating schedule), the entries in column (d) for number of customers, average KWh per customer, and average the s,.cial schedule should denote the duplication in revsnue per KWh, excluding data for Sales for Resale which number of reported customers, is rtpcrted on pages 310-311. 4. The average number of customers should be the number

2. Provide a subheading and total for each prescribed of bills rendered during the year divided by the number of opercting revenue account in the sequence followed in billing periods during the year (12 if all billings are

'Elsetric Operating Revenues," page 301. If the sales under made monthly).

Eny rate schedule are classified in more than one revenue 5. For any rate schedule having a fuel adjustment sceount, list the rate schedule and sales data under each clause state in a footnote the estimated additional revenue tpplicable revenue account subheading. billed pursuant thereto.

3. Where the same customers are served under mere than 6. Report amount of unbilled revenue as of end of year ona rate schedule in the same revenue account classifica- for ea_h applicable revenue account subheading.

';ne Average Number KWh cf Sales Pevenue per

50. Nummar and Title of Rate Schedule MWh Sold Revenue of Customers per Customer KWh Sold (a) (b) (c) (d) (e) (f) 1 2 MI Commercial

..-----.--..-.. ...---- an.d Indust. rial (44) 12,648 7.3482c 3 DC400 Comm.Elec. 11,813 868,042 934 4 DK404 Comm.Elec. 14,813 1,054,026 129 114,829 7.11550 5 DK414 Comm.Elec.PR 135 11,773 1 135,000 8.7207c 6 DP418 Comm. Outdoor Ltg. 94 8,873 83 1,133 9.4394c 7 DP419 Comm. outdoor Ltg. 5 387 2 2,500 7.7400c 8 DP420 Comm. outdoor Ltg. 20 2,790 30 667 1 9500C 9 DP421 Comm. Outdoor Ltg. 16 1,272 9 1,778 7.9500C 10 DP422 Comm. outdoor Ltg. 34 2,336 7 4,857 6.87C6C 11 DS400 Comm. Ctrl.WH 13 741 9 1,444 5.7000e DT434 Lg. Gen.TOD On Peak 769 63.229 6 128,167 8.2222C 12 DT435 Lg. Gen.TOD off Peak 1,012 40,423 6 168,667 3.9944c 13 14 GK404 Comm.Elec. 4,723 313,345 8 590,375 6.6344C 15 GK414 Comm.Elec.PR 1,625 113.530 3 541,667 6.9865c 1,415 106,112 1 1,415,000 7.4991c 16 GT244 Comm.Lg. Gen.TCD Cn Peak GT245 Comm.Lg. Gen.TOD Cf f Peak 1,787 73,707 1 1,787,000 4.1246C 17 18 GT344 Interp.TCD on Peak 590 44,225 1 590,000 7.4958C 19 GT345 Interp.TOD off Peak 1,201 44,045 1 1,201,000 3.6674c 20 GT414 Ind.TOD On Peak 6,542 508,593 1 6,542,000 7.7743c 21 GT415 Ind.TOD off Peak 13,970 509,990 1 13,970,000 3.6506c 22 GT434 Lg.Ind.TOD On Peak 3,934 288,386 6 655,667 7.3306c 23 GT433 Lg.Ind.TOD off Peak 5,830 214,941 6 971,667 3.6868c 24 GT744 Lg. Gen.TOD on Peak Pri 3,468 219,379 1 3,468,000 6.3258c 25 GT745 Lg. Gen.TOD of f Peak Pri 4,548 170,766 1 4,548,000 3.7547c 26 GT454 Ind.TOD on Pk.Pri Opt 860 66,608 1 860,000 7.7451c 27 GT455 Ind.TOD off Pk.Pri Opt 1,307 48,447 1 1,307,000 3.7067c Accrusd Revenue Sm C&I (97) (1,380) 7.6082c 23 29 Accrusd Revenue Lg fEI (296) (16,389) 5.5368c 30 Tots 1 Michigan C&I (442) 80,131 4,752,197 1,74 9 64,156 5.9305c l 31 32 33 14 15 Wisconsin Street. Lighting (444) 36 ...... ..........................

37 KN078 Cust .0wned-OH 2,280 126,707 44 51,818 5.5573c KN079 Cust .0wred UNFA 1,637 89,695 24 68.208 5.4 792c 18 87,528 3.5107c 39 3,151 110.623 36 KN030 KN090 St Cust.0wned-Energk

. Ltg . Cust . 0wne Only Metered 133 5,084 7 19,000 3.822EC j 42 41 Total Billed 42 Total Unbi)$ed Rev.(fee Instr. 6) l 4,818.917 5277,585,186 225,935 21,329 5.7603c 43 TOTAL C FORM NO.1 (ED. 12-90) Page 304.5 Next Page is 3 0 i

l ndent This Report Is Date of Report Year of Report N^me of Res[TES NCRTHERN ST POWER COMPANY (WISCONSIN) (1) i (Mo, Da Yrl (x)AnOr1bnal (2) [] A Resu ssion 12/31/$4 Dec. 31, 1994 SALES OF ELECI'RICITY BY RATE SCREDULES

1. Report below for each rate schedule in ef fect during tion (such as a general residential schedule and an off cha ysar the Kdh of electricity sold, revenue, average peak water heating schedule), the entries in column (d) for number of customers, average KWh per customer, and average the special schedule should denote the duplication in rsvrnue per KWh, excluding data for Sales for Resale which number of reported customers, i is rrported on pages 310-311. 4. The average number of customers should be the number

3. Provide a subheading and total for each prescribed of bills rendered during the year divided by the number of opsreting revenue account in the sequence followed in billing periods during the year (12 if all billings are

" Electric Operating Revenues,' page 301. If the sales under made monthly).

Eny rite schedule are classified in more than one revenue 5. For any rate schedule having a fuel adjustment eccount, list the rate schedule and sales data under each clause state in a footnote the estimated additional revenue tpplicable revenue account subheading, billed pursuant thereto.

3. Where the same customers are served under more than 6. Report amount of unbilled revenue as of end of year one rete schedule in the same revenue account classifica- for each applicable revenue account subheading.

Line Average Number KWh of Sales Revenue per No. Number and Title of Rate Schedule MWh Sold Revenue of Customers per Customer KWh Sold (a) (b) (c) (d) (e) (f) 1 KN342 Orna.Co. Owned 315 $39,079 10 31,500 12.4060C 2 KN478 Co. Owned-UG 1,005 259,674 107 9,393 25.8382c 3 KN479 UG Area Ltg. 128 23,919 36 8,000 18,6867C 4 KN579 IX3 Area Ltg. 351 95,550 45 7,000 27.2222c 5 kN679 tX3 Area Ltg. 1 123 0 12.3000C 6 KV078 St.Ltg.Co -Owned UG 12,804 2,109,890 261 49,057 16.4784c 7' Accrued Revenue KT974 5 173 3.46004 8

9 Total Wisconsin Account (444) 21,810 2,860,517 550 39,655 13.1156c 10 11 Michigan Street Lighting (444) 12 ------------.------..------------

13 KN440 St.Ltg.Orna. 222 19,771 4 55,500 8.9059c 14 KT440 Traffic signal 0 0 0 15 KV440 St. Leg.OH 884 138,168 12 73,667 15.6299C 16 17 Total Michigan Account (444) 1,106 157,939 16 69,125 14.2802c 18 19 20 21 Wisconsin other Sales (445) 22 ------- ----.-...--- -.----------

23 M2070 Mun. Water Pump 14,143 981,221 327 43,251 6.9379c 24 M4078 Fire Sirens 0 1,841 58 0 25 Accrued Revenues M2970 8 558 6.9750c 26 27 Totc1 Wisconsin Account (445) 14,151 983,620 385 36,756 6.9509c 28 29 Michigan Other Sales (445) 30 ......-....................--.-..

31 M3419 Mun. Water Pump 2,379 137,177 38 62,605 5.7662c 32 Accrued Revenue Municipal (21) (1,195) 5.690$c 33 34 Tots 1 Michigan Account (445) 2,358 135,982 38 62,053 5.7668C 35 36 37 38 39 40 41 Total Billed 42 Total Unbilled Pev. (See Instr. 6)

! 43 TOTAL 4,851,141 $281,391,135 226,813 21,388 5.8005c PERC FORM NO.1 (ED. 12-90) Page 304.6 Next Page is 310

This R1 port 13: Date pf R7 port Yaar of Riport Name of Respondent 1)

(2) luj (Mo Da Yr)

[} AnOribinal NORTHERN STATES POWER COMPANY (WISCONSIN) 12I31/h4 Dec. 31, 1994

( A Resu issicn SALES OF E!.ECTRICITY BY RATE SCE M U S

1. Report below for each rate schedule in effect during tion (such as a general residential schedule and an off the year the MWh of electricity sold, revenue, average peak water heating schedule), the entries in column (d) for number of customers, average KWh per customer, and average the special schedule should denote the duplication in revsnus per KWh, excluding data for Sales for Resale which number of reported customers.

is rnorted on pages 310-311. 4. The average number of customers should be the number

2. Provide a subheading ard total for each prescribed of bills rendered during the year divided by the number of opersting revenue account in the sequence followed in billing periods during the year (12 if,all billings are

• Elsetric Operating Revenues," page 301. If the sales under made mor.chly) .

(ny rate schedule are classified in more than one revenue 5. For any rate schedule having a fuel adjustment account, list the rate schedule and sales data under each clause state in a footnote the estimated additional revenue applicable revenue account subheading. billed pursuant thereto.

3. Where the same customers are served under more than 6. Report amount of unbilled revenue as of end of year ons rate schedule in the same revenue account classifica- for each applicable revenue account subheading.

Average Number KWh of Sales Revenue per c :.ine per Customer Khh Sold

'O . Number and Title of Rate Schedule MWh Sold Revenue of Cnstomers (b) (c) (d) (e) (f)

(a)

$192,036 5.1457c 1 Interdepartmental-wisconsin 3,732 5.6870c 2 Interdepartmental-Michigan 92 5.232 3

3,824 197,268 0 5.1587c 4 Total Interdepartmental 5

6 7

• Duplicate Customers in col.(d) 8 Wisconsin 19608 9 Michigan 899 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29

30 31 32 33 34

{

35 36 37 1s 39 40 f 41 Total Billed 42 Total Unbilled Rev. (See Instr. 6) 4.854.965 $281,588,4C3 226,813 21,405 5.800cc 43 TOTAL Page 304.7 Next Page is 31C G C FORM NO.1 (ED. 12 901

Northern Stetzs Powzr Company (Wiscorsin) An ori8 int oss.St.19<l SALES FOR RESALE (Account 447)

1. Report au sales for resale (l.a. sales to purebasers ether than ultimate consumers) transacted os a settlement basis ether than power embanges during the year. Do not repon  ;

j eabaages of electricay (i.a traasacoons involwas a balascing of debas and credits for energy, capacity, etc.) aad say settlemeat for imbalaaced enhanges on this schedule.

Power embanges must be reportal on the Purchased Power schedule (pages 326-327).

2. Eater the same of the purchaser la colume (a) Do not abberviste or truncate the name or use acromyist Esplaia la a footnote any o*1senbip intevest or offDission the respondent has with the purchaser.

3. la setuma (b), enter e statisteal Classification Code based oe the original contractual teres and senditban of tbe nsrvice ns foDown:

ED -for requireneats service. Requiremeets sernce is servies ubich tbe supplier ptsse to provble os se ongoing bash (is the supplies includes projsesed load for this servios l la its sptes resource planalag). la addition, tbe reliabiliry of require meets service must be the same as or second only to, the supplist's servise to its own ultimate esasamers.

LE -for long-term servica *Long-ters' mea as Gw years or longer and

• fire' masas that service canaos be laterrupted for economic reasons sad is lateaded to remala re-liable twa under advese coadhas (eg the supplier asust attempt to buy a mergency e sergy from skind psnies to assistah delberms of LP service) This setesory should not be used for long-tern Gru service which meets tbe deEnisms of RO service. Por aR transacsians idestified as17, provide la a footnote the terumstion date of abe contra:t dermed as the endiest date that eliber bupr or seder cas unilatersuy get out of the sontract.

]E -for latermediate-term Grm service. The sa me as 11 service exept abat *istermediate-tera

• means longer aban one year but less than live pas.

$E -for abort-term firm servks. Use this estegory for aR firm services where the duration of each perimi of commitmeas for servios is one year or less.

L1! -for long-term servka from a desigassed geeerstag unit. "Long-term

• means Gve years or longer. De availability aad reliabilityof service, aside from transmission constrrista must match the availabiltty aad reliability of the designated unit. ,

El -for latermediare-tera service irom a designated gewraing uait. na same as LU service sscepi tbat intermedate-ters' meana longer tban ese year but less tha2 five years.

Q3 -for ether service. Use this category only for those servkes which casant be placed la the abow-defleed categories, such as sU ace-firm service regaalless of the le: stb of the contract and service from desiganted units ofless than one year. Describe the nature of the service la e footnote. ,

Actual Demand TMW)

Name of Company Statistical FERC Rate Average Average Average or Public Authority Classification Schedule or Monthly Billing Monthly Monthly Line Tariff Number Demand (MW) NCP Demand CF Demand (Footnote Affiliations)

Ns (a) (b) (c) (d) (e) (O 1 Bangor WI RO 93 6 7 5 2 Barron WI RO 71 6 7 6

~

3 Bloomer WI RQ 91 8 9 7 4 Cadott WI RO 81 3 3 2 5 Coroell WI RQ 59 2 3 2 6 Medford WI RO 74 18 19 17 7 Rice Lake WI RQ 92 23 26 22 8 Spooner W1 RO 64 5 5 5 9 Trempealeau WI RQ 94 2 3 2 to Wakefield M1 RO 15 2 3 2 11 Subtotal--Billed -- A!! RQ 12 Unbilled-- All RO 13 Total-- All RO 14 Total--05(A11:4SP Minnesota) 05 53 Page 310 1

1 1

I

orthern Stctes Pcwsr Cotnpany (Wisconsin) A3 ori8 ixi D* s. 31.1994 SALES FOR RESALE (Accout 447)(Conti ued)

@ - for out-tf-pciod adjustceat. time this code for aey accounting adjusteeans or 'trus-ups' for service provided la peer repeting yeam. Frovide se emplenation is e smote for each adjustusst.

Geoup requirensets RQ sales together and report them starting atlias number oss. After lating au RQ sales, enaar 'Subsetal- RQ* la solema (a) %s remainha sales assy Da be listed la t my order. Estes *$ubtotal - Noe - RQ'la soluna (a) after this being. Enter ' Total

• ia soluna (a) as the last lies of tbs schedals. Report subtotals and total p colemas (g)through(k).

la colume (c),identry tbs FERC Rate Schedule or Tar 8f Number. Om seperste lines, list a8 FERC rate schedules or tarffs under eMch servies, as blastilled la coluna (b) govuled.

• Por requireneias RO sales sad a ey type of service inveMas demaad charges lagwon a seostkly(or longer) tmis estertbs averags mostbly binias demsed la solume (d),

p average mostbly non-coincideas peak (NCF) demand la coluna (e),and tbs averass mostbly coincident peak (CF) demand la eslume (f) For a8 other types of servias, yr NA la solemas (d),(e) sad (f). Mostbly NCF demsed b the maaimum metered beurty(60-miaute lategration) demand is a mouth. Womably CF demand is tbs smotened <

) mand during the bour (60-minute lategresion)la which tbs supplier's system reaches ks mombly peak. Demand reported in entumns (e) and (f) med be la mapnetts.

pausydemand act stated os a nepose basis and explain.

. Report h coluna (g) tbs mapwenhoun shown on blus readered to the purchaser.

. Rrpart demand abarpss la coluna (b), eserEy charges in solume (1) and the total of any other types of charges,laduding out-of-pesiod adjustasets, la colema Q). thyisia

' a foosmote au components of tbs amount shows la columa Q). Report la coluna (k)the totalebarge shows ce blus rendesed to tbs pursbasst.

The data la col: mas (g)through (k) must be subtotaged based os the RQ/ Non-RQ grouping (see lastruction 4), sad then totaBed on the last line of tbs scheduns. na ,

cbtotal-RQ' amount in colume (3) met be reported as Requireneats sales For Resale os page 401, lit e 23. he ' Subtotal-Naa-RQ' Josit li cohan(g) must be reported as Non-Requirements Sales for Resale on page 401line 24.

h Footnote entr5: as required and provided explaestons fouowing mil requimd data.

I l

e REVENUE Demand Charges Energy Charges Other Charges

• Total ($)

Megawattbours (h + i + j) Line Sold (3) (3) (3)

(a) (b) (i) (D (t) No. I r

I l 4,378 1,304.275 1 32.523 509,549 790.348 i I

16.750 1,406.171 2 l 39.178 438.641 950.780 l

1.785A62 3 45.301 685,788 1.102.470 (3.196]

i 411 565.018 4 ,

13.514 234.918 329.689 306.299 6.254 514.106 5 >

12.596 201.553 2,665.371 43,457 4.284,753 6 108.538 1,575.925 3,254.120 52.496 5,417.017 7 132.417 2,110,301 i

13,287 1.141.699 8 29.116 419.014 709.398 261,730 2.473 439,075 9k ,

10.817 174.872 193.003 312.480 447 505.930 10I )

12,928 I ,

10.682.785

• 136,757 17.363.106 11 l i 436,928 6.543.564 50,641 12 '

1,292 6.543,564 10.682.733 136.757 17.413747 II 438.220 l

47,604,789 47.604.789 14 403.029

• OthIt Chgs in column (j) consist of Fixed Chas. of $24,000. Fuel Adjustments of $158.620 and Supply Term Discount (145,863)

Page 311 I

Name of Respondent 7his Report Ist Date of Report Year cf Report NORTHERN STATES PCWER COMPANY (WISCONSIN) 1) (Mo.Da,Yr)

(2) x An

( Original A Res m ssion 12/31/94 Dec 31, 1994 EIICTRIC CPERATION AND MAINTENANCE EXPENSES If tha amount f or previous year is not derived from previously reported figures, explain in footnotes.

Lins Account Amount for Amount for No. Current Year Previous Year (a) (b) (c) 1 1. PCWER PRCDOCTION EXPENSES 2 A. Steam Power Generation 3 Op$ ration 4 (500) Operation Supervision and Engineering $197,541 $227,500 5 (501) Fuel 3,376,519 2,616,489 6 (502) Steam Expenses 749,009 818,972 7 (503) Steam from other Sources 8 (Lets) (504) Steam Transferred--Cr.

9 (505) Electric Expenses 351,811 369,504 10 (506) Miscellaneous Steam Power Expenses 730.709 265,204 11 (507) Rents 62 12 (509) Allowance 13 TOTAL Operation (Enter Total of Lines 4 thru 12) $5,405,589 $4.317,731 14 Maintenance 15 (510) Maintenance Supervision and Engineering $173,810 $174,308 16 (511) Maintenance of Structures 95,754 22,467 17 (512) Maintenance of Boiler Plant 2,179,905 1,945,931 18 (513) Maintenance of Electric Plant 357,290 376,965 19 (514) Maintenance of Miscellaneous Steam Plant 306,153 90,345 20 TcrrAL Maintenance (Enter Total of Lines 15 thru 19) $3,112,912 $2,610,016 21 TOTAL Power Production Expenses--Steam Power (Enter Total of lines 13 and 20) $8,518,501 $6,927,747 22 B. Nuclear Power Generation 23 Oper& tion 24 (517) Operation Supervision and Engineering 25 (518) Fuel 26 (519) Coolants and Water 27 (520) Steam Expenses 28 (521) Steam from other Sources 29 (Lesa) (522) Steam Transferred--Cr.

30 (523) Electric Expenses 31 (524) Miscellaneous Nuclear Power Expenses 32 (525) Rents 33 TOTAL Operatien (Enter Total of lines 24 thru 32) 34 Maintenance 35 (528) Maintenance Supervision and Engineering 36 (529) Maintenance of Structures 37 (530) Maintenance of Reactor Plant Equipment 38 (531) Maintenance of Electric Plant 39 (532) Maintenance of Miscellaneous Nuclear Plant 40 TOTAL Maintenance (Enter Total of lines 35 thru 39) 41 7CTAL Power Production Expenses--Nuclear Power (Enter total of lines 33 and 40) 42 C. Hydraulic Power Generation 43 operrtion 44 (535) Operation Supervision and Engineering $361,457 $391,517 45 (536) Water for power 1,115,065 1,001,946 46 (537) Hydraulic Expenses 329,724 595,325 47 (538) Electric Expenses 1,205,797 107,514 48 (539) Miscellaneous Hydraulic Power Generation Expenses 1,033,930 948,719 49 (540) Rents 59,063 10,497 l 50 70TAL operatien (Enter Total of lines 44 thru 49) $4,105,036 $3,715,518 TIEC FORM NC.1 GEV"fEO. 12-93) FAGE 320

Neme of Respondent This Re rt 1st Date of Report Year of Report NORTHERN STATES PCWER CCMPANY(WISCCN5:N) (1) x 1 Original (Mo,Ca,Yr)

(2) A Res p ission 12/31/94 Dec. 31, 1994 E* E~!'RIC CPERATION AND MAINTENANCE EXPENSES (Continued 1 Me Account Amount for Amount for N3. (a) Current Year (b) Previous Year (c) 5a C, Eydraulic Power Generation (Continued)  !

U Mainttnance 53 (541) Maintenance Supervisien and Engineering $662,027 $430,772 l

$4 (542) Maintenance of Structures 123,087 122,162 l 55 (543) Maintenance of Reservoirs, Ca s, and Waterways 1,371,547 1,497*,059 l 56 (544) Maintenance of Electric Plant 1,054,084 1,384,944 l (545) Maintenance of Miscellaneous Hydraulic Plant 79,645 133,815 5'

$3,290,390 $3,568,752 Sa TOTE Maintenance (Enter Total cf lines 53 thru 57) 5* TCTE Power Productica Expenses-Hydraulic Power (Enter total of lines 50 and 58) $7,395.426 $7,284,270 l 40 D. Other Pcwer Generation i 51 Opsrstion

'I (546) Operatien Supervisicn a-d En;. neering $56,651 $32,616 l 2,037,685 568,856 1 43 (547) Fuel 54 (548) Generation Expenses 46,389 222,975 l 63 (549) Miscellaneous Other Pcwer Generation Expenses 300,965 221,083 l 66 (150) Rents 498 1,286 l 57 TOTE cperation (Enter Total cf lines 62 thru 66) $2.450,388 $1,046,816 l 68 Maintcnance 69 (551) Maintenance Supervisien and Engineering $85,474 $32,795 l M (552) Maintenance of Structures 126 1,874 l 71 (553) Maintenance of Generating and Electric Plant 946,277 1,111,296 !

72 (554) Maintenance of Miscellaneous Cther Power Generation Plant 100,022 41,034 l 73 'ICTE Maintenance (Enter Total of lines 69 thru 72) 51,131,899 $1,186,999 l 74 TCTTE Power Production Expenses--Cther Pcwer (Enter Total of lines 67 and 73) $3.582,287 $2,233,815 l 75 E. Other Power Supply Expenses 76 (555) Purchased Power 440,060 344,296 77 (556) System Control and Load Dispatching 78 (557) Other Expenses 174,818,700 162,801,949 l 71 TOTE Other Power Supply Expenses (Enter Total of lines 76 thru 78) $175,258,760 $163,146,245 l 80 TOTE Power Production Ex;enses (Enter Total of lines 21,41,59,74,and 79) $194,754,974 $179,592,077 l 8; 2. TRANSMISSICN EXPENSES E Op2rttion

$497,449 $534,910

8. (360) Operation Supervison and Engineering 501,793 137,233 M (581) Ioad Dispatching 673,841 1,140,490 65 (562) Station Expenses 124,379 153,611 16 (563) Overhead Lines Expenses 87 (564) Underground Lines Expenses 8' (563) Transmission of Electricity by others 1 (566) Miscellaneous Transmission Ex;enses 13,141,591 12,678,396 19,736 287,489 90 (567) R:nts

$14,958,789 $15,532,129 91 TOT E Operation (Enter Total of lines 83 thru 90) 9; Maintsnance

$533,061 $459,314 93 (St8) Maintenance Supervision and Engineering 377 397 96 (569) Maintenance of Structures 738,547 656,202 d5 (570) Maintenance of Station Equip ent 2.555,087 1,996,822 06 (571) Maintenance of Overhead Lines 07 (572) Maintenance of Underground Lines 38 (573) Maintenance of Miscellaneous Transmission Plant 626 271

$3,827,698 $3,113,006 09 TcrTE Maintenance (Enter Total of lines 93 thru 98)

TOTE Transmission Expenses (Enter Total of lines 91 and 99) $18,786,487 $18,645,135 100 101 3. DIS 7:Et.TTICN EXPENSES 102 Operction LO3 (580) Operation Supervisien and Eny:neering $782,653l $707,843 l P

bcFCRNNO.1 IRE *l: S ED . 12 931 FACE 321 1

Ntme of Respndent This Reprt ist Date of Sepcrt Year of Report NORTHERN STATES PCWER COMPANY (WISCONSIN) (1) fxlAn Original (Mo,Da.Yr}

(2) [ l A Resmasion 12/31/94 Dec. 31, 1994 ELECTRIC OPERATION AND MAINTEhANCE EXPENSES (Continued)

Amount for Amount For Lina Account Current Year Previous Year No. 'a) (b) (c) 104 3. DISTRIBUTION Expenses (Continued) 105 (541) Load Dispatching $588,799 $479.129 106 (582) Station Expenses $47,911 575,752 107 (583) Overhead Line Expenses 2,050,000 2,089,525 108 (584) Underground Line Expenses 832,435 850,214 109 (585) Street Lighting and Signal System Expenses 18,330 107,019 110 (586) Meter Expenses 715,622 833,366 111 (587) Customer Installations Expenses 77,084 134,040 112 (588) Miscellaneous Expenses 2,249,133 2,111,255 113 (589) Rents 109,354 24,627 114 TOTAL Operation (Enter Total cf lines 103 thru 113) $8,031.321 $7,912,770 115 Maintenance 116 (590) Maintenance Supervision and Engineering $563,140 $657,739 117 (591) Maintenance of Structures 652 118 (592) Maintenance of Station Equipment 737,559 676,805 119 (593) Maintenance of Overhead Lines 6,998,377 6,214,335 120 (594) Maintenance of Underground Lines 699,468 617,179 121 (595) Maintenance of Line Transformers 134,461 219,919 122 (596) Maintenance of Street Lighting and Signal Systems 214,502 214,769 123 (597) Maintenance of Meters 159,216 74,200 124 (598) Maintenance of Miscellaneous Distribution Plant 50,894 84,963 125 TOTAL Maintenance (Enter Total of lines 116 thru 124) $9,557,617 $8,760,561 125 TOTAL Distribution Expenses (Enter Total of lines 114 and 125) $17,588,938 $16,673,331 127 4. CUSTOMER ACCOWIS EXPENSES .

128 Operation 129 ($01) Supervision $463,573 $493,465 130 (902) Meter Reading Expenses 1,805,550 1,803,083 131 (903) CL 70mer Records and Collection Expenses 2,753,208 2,973,085 132 (904) Unco 11ectible Accounts 1,027,362 933,175 133 (905) Miscellaneous customer Accounts Expenses 485.316 368,668 134 TOTAL Customer Accounts Expenses (Enter Total of lines 129 thru 133) $6,535,009 $6,571,476 135 5. CUSIVMER SERVICE AND INFORMATIONAL EXPENSES 136 Operation 137 (907) Supervision $184,782 $280,811 138 (908) Customer Assistance Expenses 5,516,450 5,659,331 139 (909) Information and Instructional Expenses 154,460 168,822 140 (910) Miscellaneous Customer Service and Information Expenses 1,429,004 921,346 141 TOTAL Cust. Service and Informational Exp. (Enter Total of lines 137 thru 140) $7,284,696 $7,030,310 142 6 SALES EXPFNSES 143 Operation 144 (911) Supervision $90 145 (912) Demonstrating and Selling Expenses 352,606 345,436 (913) Advertising Expenses 7,763 40,626 146 147 (916) Miscellaneous Sales Expenses 161 16 148 TOTAL Sales Expenses (Enter Total of lines 144 thru 147) $360,530 $386,168 149 7. ADMINISTRATIVE AND GENERAL EXPENSES 150 Operation 151 (920) Administrative and General Salaries $6,904,679 $8,002,168 152 (921) Office supplies and Expenses 6,144,466 3,958,917 153 (Leis) (922) Administrative Expenses Transferred--Credit 1,170,058 1,091,000 FERC FORM NO.1 (REVISE . 12 93) PAGE 322

N*me of Respondent This Reoort Ist Date of Report Year of Repcrt NORTHERN STATES POWER COMPANY (WISCONSIN) (1) [xjAn Original (Mo,Da,Yr)

(2) 1 JA Resubmission 12/31/94 Dec. 31, 1994 ELEC"'RIC CPERATION AND KILINTENANCE EXPENSES (Continued)

R.e Account Amount for Amount for

&c. Current Year Previous Year (a) (b) (c) 94 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued) l (923) Outside Services Employed $555,053 $224,178 oi 390,313 358,202

@6 (924) Property Insurance d ** 1,828,333 1,128,308*

(925) Injuries and Eamages 5,250,566 7,180,402 3d (926) Employee Pensions a:mi Lenefits 59 (927) Franchise Requirements 672,887 508,971 00 (928) R74ulatory Comission Expenses (259,826) (220,485)

G1 (929) Duplicate Charges--Cr.

17,691 17,653 C (930.1) Ceneral Advertising Expenses 1,044,487 1,661,513 G3 (903.2) Miscellaneous General Expenses 1,354,548 1,317,057 44 1931) Rants

$22,733,139 $23.045,884

~! TCTAL Creration (Enter Total cf lines 151 Thru 164)

G6 Mainttnance

$386,159 $456,738 G7 (935) Maintenance of General Plant 28 TOTAL Administrative and General Expenses $23,502,62 .

(Enter total of lines 165 thru 167) $23,119,298 G9 TOTAL Electric Coeration and Maintenance Expenses $252,401,119 (Entar total of lines 80,100,126,134,141,14B and 168) $268,429,932 NUMBER OF ELECTRIC DEPARTME!TT EMPLOYEES

1. The data on number of employees should be reported for construction employees in a footnote.

the pryroll period ending nearest to October 31, or any 3. The number of employees assignable to the electric payroll p2riod ending 60 days before or after October 31. department from joint functions of combination utilities may

2. If the respondent's payroll for the reporting period be dete mined by estimate, on the basis of employee equi.

includas say special construction personel, include such valents. Show the estimcted number of equivalent employees e*il oy3cs on line 3, and show the number of such special attributed to the electric department from jcint functions.

1. P yroll Period Ended (Date) 12/31/94

-2. Total RMular Full-Time Employees 722

3. Tot:1 P:rt-Time and Temporary Employees 90

4. Total Employees 812 I

\

FACE 323 Next Page is 326 C FORM NO.1 (R EVISED . 12 - 93 )

l l

'Ihis Report Is page of Report Year of Report Name of kespondent (Mo.Da,Yr)

NCATHERN STATES PCWER COMPANY (WISCONSIN) (1) (alan Original 12/31/94 Dec. 31, 1994 (2) ( ]A Resubmission PURCHASED PCWER (Account 555)

(Including power exchanges)

1. Report all power purchases made during the year. 1so long-term fim service which meets the definition report exchanges of electricity (i.e. transactions of RQ service. For all transactions identified involving a balancing of debits and credits for as LF, provide in a footnote the temination date energy, capacity, etc.) and any settlements for of the contract defined as the earliest date that i imbalanced exchanges. either buyer or seller can unilaterally get out l

2. Enter the name of the seller or other party in an of the contract. . f exchange transaction in column (a). Do not abbreviate I or truncate the name or use acronyms. Explain in a IF - for intermediate-term firm service. The same as j footnote any ownership interest or affiliation the LF service expect that " intermediate-term' means respondent has with the seller. longer than one year but less than five years.

3. In column (b), enter a Statistical Classification Code based on the original contractual terms and SF - for short-term service. Use this category for conditions of the service as tollows: all firm services, where the duration of each period of comitment for service is one year or 2ess.

RQ - for requirements service. Requirements service is service which the supplier plans to provide on an LU - for long term service from a designated ongoing basisti.e., the supplier includes projected generating unit. % ng term" means five years or load for this service in , its system resource longer. The availability and reliability of service, planning). In addition. the reliablility of aside from transmission constraints, must match the requirement service must be the same as, or second availability and reliability of the designated unit.

only to, the supplier's service to its own ul'imate consumers. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that

" intermediate-term a means longer than one year but LF - for long-term service. % ng-terma means five years or longer and " firm a means that servica cannot less than five years, be interrupted for economic reasons and is intended to remain reliable even under adverse conditions EX - For exchanges of electricity, Use this category (e.g., the supplier must attempt to buy emergency for transactions involving a balancing of debits and energy from third parties to maintain deliveries of credits for energy. capacity, etc. and any settlements LF service). This category should not be used for for imbalanced exchanges.

Statisti- Average Actual Demand (MW)

Lini Name of Company cal FERC Rate Monthly or Public Authority Classifi- Schedule or Billing Average Average No. Monthly Monthly (Footnote Affiliations) cation Tariff Number Demand NCP Demand CP Demand (a) (b) (c) (d) (e) (f) 1 Northern States Power Co (MN) (1) CS 53 3

3 I 4 l l

s ,

6 All transactions involving Purchased )

7 Power and Sales to other Utilities j I

8 are included in and shared through the l

9 Interchange Agreement with the Parent 10 Company (NSP Minnesota).

11 See Notes to Financial Statement Page 13 122e, Note 9.

13 14 I

FERC FORM NO.1 GEVISED 12 901 PAGE 326

i l

l

! Year of Rsport Ist Date of Report f NameofReshndentES NORTHERN ST PCWER COMPANYiWISCONSIN) ThisRebrtOriginal (1) lxl (Mo Da,Yr)

Dec, 31,-1994 l (2) [ I A Rasumission 12/31/94 1

PURCHASED POWER (Account 555) (Continued) l (Including power exchanges)

Os for other service. Use this category only for those columns (e) and ( f) must Le in megawatts. Footnote any services which cannot be placed in the above-defined demand not stated on a megawatt basis and explain, categories, such as all nonfirm service regardless of the 6. Report in column (g) the megawatthours showr. on bills length of the contract and service from designated units rendered to the respondent. Report in column ( h) and (1) of less than one year. Describe the nature of the service the megawatthours of power exchanges received ar.d delivered.

in a footnote for each adjustment.

used as the basis for settlement.Do not report nit exchange.

7. Report demand charges in column (j), energy charges in AD - for out-of-period adjustment. Use this code for any column (k), and the total of any other types of charges.

accounting adjustments or "true-ups* for service provided including out-of-period adjustments, in column (1), Explain in a footnote all components of the amount shown in column in prior reporting years. Provide an explanation in a

4. footnote for each adjustment (1) Report in column (m) the total charga shown on bills received as settlement by the respondent. For power In column (c), identify the FERC Rate Schedule Number or Tariff, or, for nonFERC jurisdictional sellers. include an exchanges, report in column (m) the settlement amount f:r l ,

cppropriate designation for the contract. On separate lines, the net receipt of energy. If more energy was deliverd than list all FERC rate schedules, tariffs or contract designa- received, enter a negative amount. If the settlement amount tions under which service, as identified in column Ib), is (1) include credits or charges other than incremental

5. provided.

generation erpenses, or (2) excludes certain credits er For requirements RQ purchases and any type of services charges covered by the agreement, provide an explanatory involving demand charges imposed on a monthly ( or longer) footncte.

basis, enter the monthly average billing demand in column 8. The date in column (g) through (m) must be totalled on the (d), the average monthly non- coincident peak (NCP) demand last line of the schedule. The total amount in column Ig' in column (e), and the average monthly coincident peak (CP) must be reported as Purchases on page 401, line 10. The demand in column (f). For all other types of service, enter total amount in column (h) must be reported as Exchange NA in columns (d), (e) and (fl. Menthly NCP demand is the Received on page 401, line 12. The total amount in colunn maximum metered hourly (60-minute integration) demand in a (1) must be reporred as Exchange Delivered on page 401, month. Monthly CP demand is the metered demand during the line 13.

hour s40-minute integration) in which the supplier's 9. Footnote entries as required and provide explanations its monthly peak. Demand reported in following all required data.

system reaches I

POWER EXCHANGES CCST/ SETTLEMENT OF POWER Other Charges Total (j+k+1)

Magawatthours Messwatthours Megawatthours Demand Charges EnerW) of Settlement ($) Line Received M 11vered ($) 15 Charges (S) Ec.

Purchased (m)

(g) (h) (il (j) (k) (1)

$174,143,834 8174,143,834 1 5,199,022 2

3 4

5 6

7 8

9 10 11 12 13 14 l

l l

FERC FORM NO.1 (REVISED 12-903 PAGE 327

, - - - - - _ - _- ~ ~-. .-_ _-.~ . .

_ ~ _ - - . . . ~ - . _ _ _ _ . ~ . . - ~ . . = ~ ~ - . . . . . -

Name of Respondent This Report ist Date of Report Year of Report NORTHERN STATES POWER COMPANY (WISCONSIN) 1) (m.Da,Yr)

(2)

( (sjAn Original

[ J A Resubmission 12/31/94 Dec. 31, 1994 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)

(Including transactions referred to as

• wheeling *)

1. Report all transmission oi electricity, 1. e. wheeling, 4. In column (d) enter a Statistical Classification code provided for other electric utilities, cooperatives, based on the original contractual terms and conditions municipalities, other public authorities, qualifying of the service as follows:

facilities, non traditional utility suppliers and ultimate customers. LF - for long-term firm transmission service. *long-tertn*

2. Use a separate line of data for each distinct type of means one year or longer and

• firm

• means that service transmission service involving the entities listed in cannot be interrupted for economic reasons and is column (a), (b) and (c), intended to remain reliable even under adverse con.

3. Report in column (a) the company or public authority ditions. For all transactions identified as LF, provide that paid for the transmission service. Report in in a footnote the termination date of the contract column (b) the company or public authority that the defined as the earliest date that either buyer or energy was received from and in column (c) the company seller can unilaterally get out of the contract, or public authority that the energy was delivered to.

Provide the full name of each company or public SF - for short-term firm transmission service. Use this authority. Do not abbreviate or truncate name or use category for all firm services, where the duration acronyms. Explain l', a footnote any ownership interest of each period of commitment for service is less than in or affiliatjLn the respondent has with the entities one year.

listed in columns (a), (b) or (c) .

Payment By Energy Received From Energy Delivered To Statistic Lins (Comoany or Public Authority) (Company or Public Authority) (Company or Public Authority) Classifi-No. [ Footnote Affiliations) (Footnote Affiliations) [ Footnote Affiliations) cation (a) (b) (c) (d) 1 2

3 4

5 \

\

4 All settlements for Power Exchanges are made 7 by the Parent-Northern States Power Co. -.

8 (Minnesota) and are shared through the 9 Interchange Areement.

10 See Notes to Financial Statements Page 122e, 11 Note 9.

12 _

13 14 15 16 17 FERC FCRM NO.1 (REVISED 12 90) PAGE 328

(

l l

l Name of Raspendant This RIMrt 13: DSte of Rsport Year of Rtport NORTHERN STATES POWER COMPANYlWISCONSINI (1) x M Original (Mo Da,Yrl (2) A Resu pission 12/31/94 Dec. 31, 1994 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued)

(including transactions referred to as

• wheeling")

l as identified in column (d), is provided, OS for other transmission service. Use this category only for those services which cannot be placed in 6. Report receipt and delivery locations for all single the above defined categories, such as all nonfirm tran- contract path, " point to point

• transmission se rvice ,

smission service, regardless of the length of the In column (f), report the designation for the substa-contract. Describe. the nature of the service in a tion, or other appropriate iden*1fication for where f footnote, energy Was received as specified in the contract, In l column (g) report the designation for the substation, I AD - for out-of-period adjustment. Use this code for or other apprcpriate identification for where energy any accounting adjustments or 'true-ups" for service was delivered as specified in the contract, provided in prior reporting years. Provide an explana- 1. Report in column (h) the number of megawatts of billing tion in a footnote for each adjustment. demand that is specified in the firm transmission 5, In column (el, identify the FERC Rate Schedule or service contract. Demand reported in column th) must Tariff Number. On separate lines, list all FERC rate be in megawatts. Footnote any demand not stated on a

( schedules or contra:t designations under which service, megawatts basis and explain.

l 1

l l '

TRANSFER OF ENERGY FERC Rate Point of Receipt Point of Delivery Billing Schedule of (Substation or other (Substatien or other Demand Megatthours Megatthours Lir.e Designation) Designation) (MW) Received Deilvered No, Tariff Number tel (f) (g) (h) (1) (j) l 1

l 2 ,

t  !

3 l 4 t

5 6

l T e

9 12

, 11 12 13 14 15 16 17 i

I l

FERC FORM No.1 (PEVISED 12 51) PAGE 329 t -_

Name of Rsspondant This Riport I : Dits of Rrport Year of R1 port NORTHERN STATES POWER COMPANY (WISCONSIN) 111 [x1An Ori inal IMo,Da,Yr)

(2} I lA Res assion 12/31/94 Dec. 31, 1994 TRANSMISSION OF ELEC3ICITY FOR OTHERS (Account 456) (Continued) j i

(Including transactions referred to as " wheeling") J

8. Report in column (1) and (j) the total megawatthours shown on bills randered to the entity listed in column j received and delivered. (al . If no monetary settlement was made, enter sero

9. In column (k) through (n), report the reverne caounts ('0') in column (n). Provide a footnote explatning the j as shown on bills or vouchers. In column (k), provide nature of the nonmonetary settlement, including the  !

revenues from demand charges related to the billing amount and type of energy er service rendered. j demand reported in column (h). In column (1), provide 10. Provide total amounts in column (1) through (n) as the ,

i revenues from energy charges related te the amount of last line. Enter ' TOTAL" in eclumn (a) as the last l energy transferred. In column (m), provide the total line. The total amounts in coluneta (i) and (j) must be  !

revenues from all other charges on bills or vouchers reported as Transmission Received and Delivered on page rendered, including out of period adjustments. Explain 401, lines 16 and 17, respectively, in a footnote all components of the amount shown in 11. Footnote entries and provide explanations following column (m). Report in column (n) the total charge all required data.

REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Demand Charges Charges Other Charges Total revenues ($) Line IU Ener"Ifl 10 '"ni"> ,

1 2

3 4

5 1

6 7

8 9

10 4 11 12 13 14 15 g 16 17 i

FERC FORM NO.1 (REVISED 12 90) PAGE 330 Next Page is 332 l

)

I 1

t Dits of Rt ort Yzer of Rsport NAme of Res ndent This port 1st (No Da Y)

An Or inal Dec. 31, 1994 NCRTHERN ST TES POWER COMPANY (WISCONSIN 1 A Res assion 12/31/h4 MISCELLANEOUS GENERAL EXPENSES (Account 930.28 (ELECZ1tiCl Amount Line Descriction (b)

No. (a)

$175.964 1 Industry Association Dues 2 f.uclear Power Research Expenses 776,500 3 Other Experimental and General Research Expenses 4 Publish'ng and Distributing Information and Reports to Stockholders: Trustee Registrar and Transfer 67.420 Agent rees and Expenses, and Other Expenses of Servicing Outstanding Securitles of the kespondent l

se, reci 5 Cther Expenses (List items of $5.000 or more in this column showing the )

L Wuumber (2)fitebisnt o so and (3) amount of such items. Group amounts of less that $5,000 by classes grouped is shown) 6 24,596 1 Directors ree 8 P. Celatt 4.733 9 R. Larson 4,902 10 J. Citz Bassett 1,352 11 H. Bretting 4.310 12 L. Schnack 4,902 13 W. Harrison 4,396 14 15 16 Notes EPRI expense of $272,251 a RtCD expense 17 was erroneously recorded in Acct. 928.

18 19 20 21 22 l 23 24 25 26 27 25 29 30 31 32 33 34 35 36 37 38 39 .

40 41 42 43 44 45

$1,044.40?

FERC FORM NO.1 (ED.12 94) Page 335

l Ntme of Respondtnt This R nort Isa Date of Rrport Y3ar of RJpCrt NORTHERN STATES POWER COMPANY (WISCONSIN) (1) [x kn Original (Mo,Da,Yr)

(2) [ A Res h ission 12/31/94 Dec. 31, 1994 DEPRECIATION AND AMORTIZATION OF ELECTRIC PIhrt (Accounts 403, 404, 4C5)  !

(Except amortisation of acquisition adjustments)

1. Report in Section A for the year the amounts fore classificatict.s and showing a composite total. Indicate fa) Depreciation Expense (Account 403); (b) Amortisation at the bottom of section C the manner in which column of Limited Term Electric Plant (Account 404)s and (c) balances are obtained. If average balances, state the ,

Amortization of other Electric Plant (Account 405). method of averaging used.

)

2. Report in section B the rates used to compute amorti- For columns (c), (d), and (e) report sva11able informa-  !

zation charges for electric plant (Accounts 404 and tion for each plant subaccount, account or functional 405). State the basis used to compute charges and classification listed in column (a). If plant mortality whether any changes have been made in the basis or studies are prepared to assist in estimating average rates used from the preceding report year. service lives, show in column (f) the type mortality

3. Report all available information called for in section curve selected as most appropriate for the account section C every fifth year beginning with report year 1971, and in column (g), if available, the weighted average reporting annually only changes to columns (c) through average remaining life of surviving plant.

(g) from the complete report of the preceding year. If composite depreciation accounting is used, report Unless composite depreciation accounting for total depre- available information called for in columns (b) through j

ciable plant is followed, list numerically in column (a) (g) on this basis.

each plant subaceount, account or functional classifi- 4. If provisions for depreciation were made during cation, as appropriate, to which a rate is applied. the year in addition to depreciation provided by applica-Identify at the bottom of section C the type of plant tion of reported rates, state at the bottom of included in any subaceounts used, section C the amounts and nature of the provisions In column (b) report all depreciable plant balances to and the plant items to which related, which rates are applied showing subtotals by functional A. Sumary of Depreciation and Amortization Charges

]

Dooreciation Amortization of Amortisation of Line Functional Classification txpense Limited-Term Elec- other Electric Total No. (Account 403) tricPlant(Acc 404) Plant (Acc 405)

(a) (b) (c) (d) (e) 1 Intangible Plant 0 2 Steam Product Plant 2,453,652 2,453,652 3 Nuclear Production Plant 0 4 Hydraulic Production Planta-Corventional a,074,209 4,074,209 5 Hydraulic Production Plant . Pumped Storage 0 6 Other Production Plant 2,007,067 2,007,067 7 Transmission Plant 5,353,224 5,353,224 8 Distribution Plant 9,481,881 30.011 9,511,892 9 General Plant 1,068,270 1,155 1,069,425 10 Common Plant.-Electric 2,333,250 32,774 2,366,024 11 TOTAL $26,771,553 $63,940 $26,835,493

9. Basis for Amortization Charges Excess ATUDC emortised over average life of property.

1 I

\

FERC FORM NO.1 (ED. 12+88) FAGE 336

_ _ _ . . -.._..~.____...m,.a .=_ _ _._=.. _ ...._ .__. ~.> .- ._.. - ._ _ . . . _ . _ _ . . _ _.. . . . _ _

Date of Report- Ytar of Riport Nrme of Reepndent This Reprt Is NORTHERN STATES POWER COMPANY (WISCONSIN) An Ori inal (Mo, 12/ /, 94 Yr) Dec. 31, 1994 A Res assion .

t DEPRECIATION AND AMORTIZATION OF ELEC"rRIC PLAKT (Continued)

I C. Factors Used in Estimating Depreciation Charges plied Mortality Averaoe >

Depreciable Estimated Nec curve Remaining i Account Plant Base Avg. Service Salvage pr. Rates Life  ;

Line (Percent) (Percent)

No. No. (In Thousands) Life (d) (e) ( -(gl tal (b) (c) 12 311 11.019 y

13 312. 46,359 14 314 5,713 15 315 4.877 16 316 644 i

17 Total Steam 68,612 18 19 331 15,641 20 332 114.351 l 21 333 29,135 22 334 15,490 23 335 3,203 178,420 l 24 Total Hydro  !

l 25 26 341 2,016 27 342 2,307 28 343 25,968 j

29 344 12,962 30 345 5,264 31 346 549 t l

! 32 Total Peaking 49,066 I l 33 34 352 1,357 1

35 353 83,663 36 354 2,529 37 355 45,046 j

56,269 i 38 356 5

39 357 40 358 160 41 359 104 189,136 42 Total Transmission 43 44 361 732 l 45 362 48,895 46 364 47,796 47 365 50,295 48 366 6,133 49 367 26,276 368 48,071 50 369 31,574 f 51 i 52 370 16.097 i 371 4,971 53 373 4,631

54 55 Total Distribution 285,471 i 56

- 57 390 3,136  ;

58 391 872 5

59 39. 1,809 l

60 392 1,185 392 6,669 53 i

.2 393 119 63 394~ 2,874 i

PAGE 337 FERC FORM NO.1 (ED. 12 89)

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)

i 1

I l

TH 1 TE EA COMPANY (WISCONSIN) r'fnal Yr)

(2) A Res ission 12/ 294 Dec. 31, 1994 DEPRECIATION AND AMORTIZATION OF ELEC21t!C PLANT (Continued)

C. Factors Used in Estimating Depreciation Charges Depreciable Estimated Not I Applied Nortality Averace Lina Account Plant Base Salvage Depr. Rates Curve Remaining No. No, (In Thousands) Avg,ifeservice L (Percent) (Percent) Trpe Life (a) (b) (c) (d) (e) in ig) 64 Brought Forward 16,664 I 68 395 1,955

]

66 396 906 67 397 4,734 I 68 398 14 ]

69 Total General 24,273 I 70 71 72 390 13,063 ,

73 391 2,492

• • 391 5,810 75 394 951 76 393 576 ,

77 394 692 5

78 395 23 79 396 96 80 397 1,974 '

I 81 398 43 82 Total Common 25,720 43 44 85 86 Depreciable plant base 87 in column (B) is deter-88 mined by averaging 13 '

89 monthly balances 90 f

91 i 92 93 94 ,

95 96 97 [

98 99 )

100 101 102 l 103 -

1 104 ,

105 10s 107 108 109 j 110 111  !

112 113  !

114 l 115 FERC FORM NO,1 (ED, 12 89) PAGE 338 Next Page is 340

BIANK PAGE (Next page is 340)

._ _ ._ __ m _

l Mtme of Respondent Iss Date Cf Rrport Yaar of R1 port NCRTHERN STATES PCWER COMPANY (WISCONSIN) This[RTportxlan

1) Original (Mo,Da,Yr}

(2) i ]A Resucmassion

( 12/31/94 Dec. 31, 1994 PARTICULARS CONCERNING CERTAIN INCOME DEDUt"TIONS AND WTEREST CHARGES ACCOUtrTS Re the information specified below, in the order Accounts. Amounts of less than 5% of each account total given,portfor the respective income deduction and interest for the year.(or $1,000, whichever is greater) may be charges accounts. Provide a subheading for each account grouped by classes within the above accounts.

and a total for the account. Additional columns may be (c) Interest on Debt to Associated Conpanies (Account added if deemed appropriate with respect to any account. 430) -- For each associated conpany to which interest on (a) Miscellaneous Amortisation (Account 425) -- Des- debt was incurred during the year, indicate the amount cribe the nature of items included in this account, the and interest rate respectively for (a) advances on notes, contra account charged, the t~ri of amortisation charges (b) advances on open account, (c) notes payable,(d) for the year, and the perte - amortization. accounts payable, and (e) other debt, and total interest.

]

(b) Miscellaneous Income Deductions - Report the Explain the nature of other debt on which interest was l 1

nature, payee, and amount of other income deductions for incurred during the year. l the year as required by Accounts 426.1, Donations: 426,2, (d) Other Interest Expense (Account 431) - Report l 1.ife Insurances 426.3, Penaltiess 426.4, Expendituees for particulars (details) including the amount and interest l Certain Civic, Pol $tical and Related Activitiest and 426.5, Other Deductions, of rate for other interest charges incurred during the year.

the Uniform System of Line Item Amount No. (a) (b) 1 Miscellaneous Amortization (Accounts 425) 0 2

3 Miscellaneous Income Deductions (Account 426.1)  !

4 Donations. see page 340.1 353,495 5

6 Life Insurance (Account 426.2) 0 7

s Miscellaneous Income Deductions (Account 426.4) l 9 Civic, Political and Related Activities. I 10 See Page 340A 51,340 11 12 Other Deductions (Account 426.5) 13 Social and service club dues 8,421 J 14 Employee expenses 45,832 15 Total Account 426.5 54,254 16 17 Total Account 426 459,088 la i 19 l 1

20 ]

l 21 22 Interest on Debt to Associated Companies 23 (Account 430) 24 Notes payable-NSP(NN) Various Interest 659,987 25 26 27 Other Interest Expense (Account 431) 2s Customer deposits-interest rate 4.6% 13,491 29 Cther interest tax assessment past due 524,340 30 Miscellaneous interest 94,903 31 Total Account 431 632,734 1 32 I 33 34 35 36 37 38 39 40 41 FERC FORM NO,1 (ED. 12 971 PAGE 340 Hext Page is 350

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Dtte of Riport Ytar of R1 port Name of Rs.'p ndant This R rt Isa (Mo,D2,Yr)

NORTHERN STATES PCWER C34PANY(WISCONSIN) (1) x Original Dec. 31, 1994 (2) A Resubmission 12/31/94 PARTICULARS CONCERNING CERTAIN INCOME DEDUCTIONS AND INTEREST CHARGES ACCOUNTS Re information specified below, in the order Accounts, Amounts of less than 5% of each account total givsn port for the the respective income deduction and interest for the year (or $1,000, whichever is greater) may be charges accounts Provide a subheading for each account grouped by classes within the above accounts, and a total for the account, Additional columns may be (c) Interest on Debt to Associated Companies (Account addad if deemed appropriate with respect to any account. 430) -- For each associated company to which interest on (a) Miscellaneous Amortization (Account 425) - Des- debt was incurred during the year, indicate the amount cribe the nature of items included in this account, the and interest rate respectively for (a) advances on notes.

l contra account charged, the total of amortisation charges (b) advances on open account, (c) potes payable,(d) for the year, and the period of amortization. accounts payable, and (e) other debt, and total interest.

(b) Miscellaneous Inceme Deductions - Report the Explain the nature of other debt on which interest was nature, payee, and amount of other income deductions for incurred during the year, the year as required by Accounts 426,1, Donations; 426,2, (d) Other Interest Expense (Account 431) -- Report l

Life Insurance; 426.3, Penaltiesi 426.4, Expenditures for particulars (details) including the amount and interest l Certain Political and Related Activities; and rate for other interest charges incurred during the year.

426.5, Cther Civic,dactions, De of the Uniform System of Amount Line Item (bl No. (al 1 Analysis of Donations - Account 426.1 2

l 3 Community Imprnvement Organizations 57,049  ;

f 4 38 minor items 5

6 Community Welfare Organizations 29,400 f 7 United Way of Lacrosse 22,439 8 31 minor items I

10 civic and Cultural Organizations 65,934 11 77 minor items 12 13 High Scools, College and Education 15,635 14 U of Wisconsin at Eau Claire Foundation 108,155 15 82 minor items 16 17 Hospital and Medical Research Program 25,688 18 19 minor items 19 20 Youth Organizations and Activities 17,002 21 31 minor items 22 23 Fraternal and Business Organisations 5,749 24 31 minor items 25 26 Chamber of Commerce 4,068 27 21 minor items 28 29 Science Fairs, Shows, Local Celebration, Etc 1,826 l 30 29 minor items 31 f

32 vsterans organizations

$50 33 6 minor items 34 353,495 l 35 426.1 Total 36 37 Miscellaneous Income Deductions (Accounts 426.4) 30 39 Lobbying Activities Expense (State Legis1sture) 15,256 40 Labor 5,877 41 Expense Next Page is 350 FERC FORM NO,1 (ED.12-871 PAGE 340.1 f

5

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Rtme of Respondent This Report Is: Date of Report Year of Report NORTHERN STATES POWER COMPANYtWISCONSIN) (1) (x}An Original (Mo,Da,Yr) j (2) ( lA Res m ission 12/31/94 Dec. 31, 1994 '

PARTICULARS CONCERNING CERTAIN INCOME DEDUCTIONS AND IPrTEREST CHARGES ACCOUlfTS l Re given, port information specified below, in the order the respective income deduction and interest for the Accounts. Amounts of less than 5% of each account total for the year (or $1,000, whichever is greater) may be charges accounts. Provide a subheading for each account grouped by classes within the above accounts, and a total for the account. Additional columns may be (c) Interest on Debt to Associated Conpanies (Account added if deemed appropriate with respect to any account. 430) - For each associated company to which interest on (a) Miscellaneous Amortisation (Account 425) -- -Des- debt was incurred during the year, indicate the amount cribe the nature of items included in this account, the and interest rate respectively for (a) advances on notes, contra account charged, the total of amortisation charges (b) advances on open account, (c) notes payable,(d) for the year, and the period of amortisation. accounts payable, and (e) other debt, and total interest.

(b) Miscellaneous Income Deductions -- Report the Explain the nature of other debt on which interest was

)

nature, payee, and amount of other income deductions for '

incurred during the year.

the year as required by Accounts 426.1, Donations; 426.2, (d) Other Interest Expense (Account 431) - Report Life Insurance 426.3, Penaltiess 426.4, Expenditures for particulars (details) including the amount and interest Certain Civic, Political and Related Activities; and 426.5, Other Deductions, cf the Uniform System of rate for other interest charges incurred during the year.

Line Item Amount No. (a) (b) 1 14bbying Activities Expense - Other 2 Wisconsin Utilities Association Dues 5,520 3 Alliance for Acid Rain WUA 500 ,

4 George M. Carr 715 5 Edison Electric Institute 9,972 i 6 Hanson Consulting 13,500 7

8 Total 426.4 2,537.140 9

10 11 12 13 14 15 16 ,

17 la 19 20 i 21 22 23 ,

24 25 26 21 28 29 30 31 ,

32 33 l

i 34 35 36 l 37 34 39 l

40 41 l i

FI M FCRM NO 1 (ED. 12-87) PAGE 340.2 Next Page is 350

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BIANK FAGE (Next page is 350)

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Name of Respondent This Report Iss Date of Report Year of Report NCRTHERN STATES POWER CCMPANY(WISCONSIN) x (Mo Da Yr)

AnOribinal A Resu ission 12/31/04 Dec. 31, 1994 REGULATORY COPNISSION EXPENSES

1. Report particulars (details) of regulatory comission ex. 2, In columna (b) and (c), indicate whether the expenses Psnses incurred during the current year (or incurred in previous were assessed by a regulatory body or were otherwise incurred years, if being ansrtised) relating to formal cases before a by the utility.

regulatory body, or cases in which such a body was a party.

Description Assessed by Expenses Total Deferred Lins (Furnish name of regulatory commission or body Regulatory of Expenses in Account No. the docket or case number, and a description Comission Utility to Date 186 at of the case.) Beginning or year (a) (b) (c) (d) (e) 1 PUBI,1C SERVICE COPNISSION 0 2 4220 ER 107 1994 Elec/Cas Retail Rate Case 5,920 3,720 9,640 3 4220-UR-106 Test Year Elec/ Gas Rate Case - 117 0 711 4 Miscellaneous 908 567 1,475 5

6 7

0 8 MICHIGAN PUBLIC SERVICE CDPHISSION 9 Miscellaneous (1,231) (1,231) 13 11 12 0

13 FEOERAL ENERGY REGULATORY COPNISSION 14 Relicense Chippewa Falls 2,185 2,185 15 Relicense Holcombe 197,651 197,651 16 Relicense Big Falls 50,377 50,377 >

17 Relicense Trego 12,867 12,867 18 Relicense Wissota 15,597 15,597 19 Relicense 3 other hydro 952 952 23 FERC Assessment 89,935 89,935 ER-93-Wisconsin Power Electric Co. 17,488 17,488 21 22 Miscellaneous 2,982 2,982 23 24 25 26 27 28 29 31 0

31 Note: EPRI expense of $272,251 a R & D expense (930.2) was 0 32 33 erroneously recorded in Acet 928.

34 Total reflects correction 35 36 37 36 39 to 41 42 43 44 45 TCTAL $97,480 $303,155 $400,635 0 46 FER FORM NO 1 (ED. 12 90) Page 350

1 This Report 1st D;ta ef R? port Yast of R2pers N'me of Rosmndent (Mo, Da Yr)

NCRTHERN STITES POWER COMPANY (WISCONSINI (1) x i Dec. 31, 1994 (2) AnOribnal A pesu ission 12/31/64 REG 1TLATORY CCM4ISSICN EXPENSES (Continued)

3. Show in column (k) any expenses incurred in prior years 186.

which are being amortized. List in column (a) the period of 5. List in column (f), (g), and (h) expenses incurred during emortization. year which were charged currently to i s ome, plant, 'r ather

4. The totals of columns (e), (i), (k), and (1) must agree accounts, with the totals shown at the bottom of page 233 for Account 6. Minor items (less than $25,000) may be grouped.

EXPENSES INCURAED DURING YEAR AMORTIZED DURING YEAR CHARGED CLTdtElflu TO Deferred to contra Deferred in Amount Account 186, Account 186 Account End of Year Line Department Account Amount No.

No. (j) (1)

(f) (9) (h) (i) (k) 1 2

Electric 928 9,640 3

l Electric 928 717 4

Electric 928 1,475 5

6 7

8 9

Electric 928 (1,231) 10 11 12 13 14 Electric 928 2,185 15 Electric 928 197,651 16 Electric 928 50,377 17 Elsctric 928 12,867 18 Electric 928 15,597 19 Electric 928 952 20 Electric 928 89,935 21 Electric 928 17 488 22 Electric 928 2.382 I

23 24 l I

25 j 26 l 27 28 29 30 31 32 33 34 35 36 l

37 38 39 40 41 42 43 44 45 46

$400,635 0 .

TERC FORM NO.1 (ED. 12 88) Page 351 I

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Name of Respondent This Report Iss Date of Report Year of Report NCETNERN STATES POWER COMPANY (WISCONSIN) (1) [x] An Ort inal De (Mo,31/04Yr) 12/

(2) [ ] A Resu mission Dec. 31, 1994 RESEARCH, DEVELOPMENT, AND DEMONSTRATION AC1'IVITIES

1. Describe and show below costs incurred and accounts b. Fossil-fuel steam '

. charged during the year for technological research, develop- c. Internal combustion or gas turbine ment, and demonstration (R, D & Di project initiated, continued d. Nuclear or concluded during the year. Report also support given to e. Unconventional generation i

ethers during the year for jointly sponsored projects.(Identify f. Siting and heat rejection l

rreipient regardless of affiliation.) For any R, D & D work car- (2) System Planning, Engineering and Operation ried with others, show separately the respondent's cost for the (3) Transmission yeir and cost chargeamle to others. (See definition of research, a. Overhead d2velopment, and demonstration in Uniform System of Accounts.) b. Underground

2. Indicate in column (a) the applicable classification, as (4) Distribution shown below. Classifications: (5) Environment (other than equipment)

A. Electric R, D & D Performed Internally (6) Other (Classify and include items in excess of $5,000.)

(1) Generation (7) Total Cost Incurred

a. Hydreelectric B. Electric, R, D & D Perforined Externally

1. Recreation, fish, and wildlife (1) Resear to the Electrical Research

11. Cther hydroelectric Councikh orSubrtElectric Power Research Institute Lina Classification Description i No. (a) (b) 1 A. Electric Utility RD&D Performed Internally 2 (1) Generation 3 s. Hydroelectric None 4 b. Fossil-Fuel steam None i S c. Internal combustion or cas Turbine None 6 d. Nuclear None 7 e. Unconventional None 8 f. Siting and Heat Rejection None

]'

9 (2) System Planning, Engineering &

lo and Operation None 11 (3) Transmission None 12 (4) Distribution None 13 (5) Environment None 14 (6)' Other Electric Utility Info Management System A&G Expenses 15 Research General is Coal Quality Impact on Plant Performance 11 NSP Ioad Research 18 Fuel Cell Association 19 (7) Tetal Cost Incurred 20 21 B. Electric Utility, RD&D Performed Externally 22 (1) Research Support to ERC and EPRI EPRI 23 (2) Research Support to EEI None l 24 (3) Research support to Nuclear Power Ops None j 25 !4) Research Support to other None i j

26 (5) Total cost incurred 27 28 Total of Internal and External Cost Incurred j 29 30 J 31 32 33 Notes EPR! expense of $272,251 a RD&D expense 34 was erroneously recorded in Acct. 928.

35 Acet 330.2 relects this correction.

35 37 38 FERC FORM NC.1 C , 12-97) Page 352

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b T PbERCOMPANY(WISCONSIN)

(2)

A O

( AResubnal i

ission D

12/31/h4 Dec. 31, 1994 RESEARCH, DEVEIDPMENT, AND DEMONSTRATION ACTIVITIES (Continued)

(2) Research Support to Edison Electric with expenses during the year or the account to which Institute amounts were capitalized during the year, listing Account (3) Research Support to Nuclear Power 107. Construction Work in progress, first. Show in col-Groups umn (f) the amounts related to the account charged in (4) Research Support to Others (Classify) column (e).

(5) Total Cost Incurred 5. Show in column (g) the total unamortised ac.

3. Include in column (c) all R, D & D items performed cumulation of costs of projects. This total must equal the internally and in column (d) those items performed balance in Account 108, Research, Development, and outside the company costing $5,000 or more, briefly Demonstration Expenditures, Outstanding at the end of daccribing the specific area of R. D & D (such as the year.

ssisty, corrosion control, pollution, automation, measure- 6. If costs have not been segregated for R. D & D ment, insulation, type of appliance, etc.) . Group items activities or projects, submit estimates for columns undir $5,000 by classifications and indicate the number (c), (d), and (f) with such a:nounts identified by of itsms grouped. Under Other, (A.(6) and B. (4)) classify 'Est.'

items by type of R. D & D activity. 7. Recort separately research and related testing

4. Show in column (e) the account number charged facilities operated by the respondent.

AMOLWTS CHARGED IN CtJRRDrF YEAP Line Costs Incurred Internally Costs Incurred Externally Unamortized Amount Accumulation No.

Current Year Current Year Account (g)

(c) (d) (e) (f) 1 2

3 4

5 6

7 8

9 10 11 12 13 14 5,146 930.2 15 71,069 930.2 16 7,512 930.2 17 1,827 930.2 18 9,464 930.2 101,018 19 20 21 22 947,741 23 24 25 947,741 26 27 1,048,759 as 29 30 31 32

• 33 4

34 35 36 31 38 FEU FORM NO.1 (E3. 12 87) Page 353

I i Name of Respondent This Report Ist Cat e c f b;. " Year :# Re;;"!

NCRTHERN STATES POWER COMPANY (WISCONSIN) (1) x) An Original iMa, Ca Y:

(2) ) A Resucmassion 1; ); s, ;e: )*. 19H DISTRIByrION OF SEARIES AND WAGES Report below the distribution of total salaries and wages appropriate lines and col er.s pr:va:!ef In du er-;n.ng t u s for the year. Segregate amounts originally charged to clear. segregation of salaries and mages cr;;1nal.y :..arges t: c' ear. .

ing accounts to Utility Departments, Construction, Plant ing accounts, a method cf arpi:x: a:::n giving s tstan*1a Zy Removals, and Other Accounts, and enter such amounts in the correct results may te used A

l Line Alleca*. icn c f Classification Direct Payroll Payroll Charged f:r Tctal j No. Clearins Accc,Lnts Distribution (a) (b) Ic) (d.

1 Electric

}

2 Operation i

i 3 Production $4,161,651 4 Transmission 1,228,475 5 Distribution 5,519,544 6 Customer Accounts 3,229,534 f

7 Customer Service and Informational 867,6'3 8 Sales f 157.257 9 Administrative and General 7,443,257 10 TOTE Operation (Enter Total of lines 3 thru 9) $22,607,388 11 Maintenance 12 Production 2.688,091 13 Transmission 976,568 14 Distribution 3,476,155 15 Administrative and General 255,577 16 TOTE Maint . (Total cf lines 12 thru 15) $7,396,391 17 Total Operation and Maintenance I 18 1

Production (Enter Total of lines 3 and 12) $6,849,742 l

19 Transmission (Enter Total of lines 4 and 13) $2,205,043 20 Distribution (Enter Total of lines 5 and 14) $8,995,609 ,

21 Customer Accounts (Transcribe from line 6) 3,229,534 22 Customer Service and Informational (Transcribe from line 7) 867,670 1 23 Sales (Transcribe from line 8) 157,257 21 Administrative and General (Enter Total of lines 9 and 15) i

$7,698,834 25 TCTE Oper, and Maint. (Total cf lines 18 thru 24) $30,003,779 $1,362,477 l $31,366,256 1 26 Gas 27 Operation

, 28 Pr9 duction--Manufactured Gas l 29 Production--Nat. Gas (Including Expl. and Dev.) 1,939 30 other Gas Supply 31 Sterage, IBG Teminaling and Processing 70,49) 2 32 Transmission

{ 33 Distribution 3,734,838

! 34 Customer Accounts 564,384 l 35 Customer Service and Informational 652,877

) 36 Sales 160,408 i 37 Administrative and General 1,459,039 h 38 TOTE Operation (Enter Total of lines 28 thru 37) $4,643,974 39 Maintenance 40 Production--Manufactured Gas 1 41 Production- Natural Gas l

42 Other Gas Supply 43 Storage. I,NG Terminaling and Processing 34.961 44 Transmission 45 Distribution 614,420 i

46 Administrative and General 56,272 47 TOTE Maint. (Enter Total of lines 40 thru 46) i $705.653 l

FERC FORM NO.1 (ED. 12-88) Page 354

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Name of Res-ondent This Report Is Date of Report Year of Report NCRTHERN S7k7ES POWER COMPANY (WISCONSIN) (1) [x) An Ora inal tr+o Da Yr) 1E/31/,94 Dec. 31, 1994 (2) I1AResubmission DISTRIBITTION OF SALARIES AND WAGES (Continued)

Allocation of e

I Line Classification Direct Payroll Penoll Charged for Total No. Distribution Clearing Accounts

( (c) (d) r (a) (b)

Gas 48 Total Operation and Maintenance 49 Production--Manuf actured Gas (Enter Total of lines 28 and 40) 50 Production--Natural Gas (Including Expl. and Dev.)

(Total of lines 29 and 41) $1.939 51 Other Gas Supply (Enter Total of lines 30 and 42) 52 Storage, LNG Terminaling and Processing $105,450 (Total of lines 31 and 43) 53 Transmission (Lines 32 and 44) 54 Distribution (Lines 33 and 45) $2,349,258 55 Customer Accounts (Line 34) 564,384 56 Customer Service and Informational (Line 35) 652,877 ,

57 Sales ILine 36) 160,408 58 Administrative and General (Lines 37 and 46) $1,515.311 59 TCTAL Operation and Maint, (Total of lines 49 thru 58) $5,349,627 $117,720 $5,467,347 l 60 Other Utility Departments  !

61 Operation and Maintenance l 62 TOTAL All Utility Dept. (Total of lines 25, 59, and 61) $35,353,406 $1.480,197 $36,833,603 l 63 Utility Plant

! 64 Construction (By Utility Departments) 2,860,327 3,182,143 6,042,47; I f 65 Electric Plant i

66 Cas Plant 431,916 585,274 1.017,190 l 67 Other l

$3,292,243 $3,767,417 $7,0 5 9,6 6 0 l 68 TOTAL Construction (Total of lines 65 thru 67) 69 Plant Removal (By Utility Departments) l 70 Electric Plant 596,023 37,825 633,848 l 71 Gas Plant 46,504 3,387 49,891 1 0

72 Other 73 TOTAL Plant Removal (Total of lines 70 thru 72) $642,527 $41,212 $683,739 l 74 Other Accounts (Specify) :

148,537 3,599 152,126 75 Accounts Feceivable 244,949 1,874 246,823 76 Accounts Receivable Assolcated Companies 50,381 349 50,730 77 Preliminary Survey & Investigation Charges 3,070 328 3,398 78 Temporary Facilities 15,575 76 15,651 79 Nonoperating 25.116 213 25,329 80 Deferred Oebits 1,960,202 1,760 1,961,962 81 Defered Credits (DSM Prograns) 82 83 84 85 86 87 88 89 90 91 92 93 I

94

$2,441,830 $8,189 $2,456,019 l 95 TOTAL Cther Accounts

$41,736,006 $5,297,015 $47,033,021 96 TOTAL SALARIES AND WAGES FERC FORM NO.1 (ED. 12 88) Page 355

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l 1

Name of Respondent This Report Is Date of Report Year of Report l NORTHERN STATES POWER COMPANY (WISCONSIN) (1) (x) An Original Ds Yr)

(2) I J A Resubmission (Mo)/31/,94 1 Dec. 31, 1994 .

r' C00940N Li!LITY PLAFT AND EXPENSES

1. Describe the property carried in the utility's acccunts as to which such accumulated provisions relate, including ex-ccmmon utility plant and show the book cost of such plant at planation of basis of allocation and factors used, and of year classified by accounts as provided by Plant Instrue. 3, Cive for the year the expenses of operation, tion 13, comon Utility Plant, of the Uniforin System of maintenance, rents, depreciation, and amortisation for com-Accounts. Also show the allocation of such plant costs to the mon utility plant classified by accounts as provided by the j rerpective departments using the coneion utility plant and Uniform System of Accounts. Show the allocation of such ex-srplain the basis of allocation used, giving the allocation penses to the departments using the comanon utility plant to factors.

which such expenses are related. Explain the basis of alloca.

2. Furnish the accumulated provisions for depreciatien and tion used and give the factors of allocation.

cmortisatisn at end of year, showing the amounts and 4. Give date of approval by the Commission for use of the ,

elessifications of such accumulated provisions, and amounts common utility plant classification and reference to order of l

allocated to utility departments using the common utility plant the Commission or other authorization. ,

See insert pages 356.1 356.2 and 356.3 for Common Utility Plant, Accumulate Provisions for Depreciation and Operation and Maintenance expenses.

Ccmmon utility plant classification was included in original cost and reclassification studies filed with the Federal Powet Comission on March 30, 1940.

CENERAL BASIS USED IN ALI4CATING 1V LTf!LITY DEPARINENTS Cole 40N ("ILITY PLAFf AND THE SEVERAL CLAS$ES OF COP %N UTILITY EXPENSES

• CCP910N UTILITY PLANT AND DEPRECIATION Plant and Depreciation provisions are allocated on the basis of avera revenue and operatina expenses (exclusive of $oint utility administrake percentages $f utility ive and genera plant in serviceexpenses, depreciation and gross taxes) of each department to tjie total. (Electric 84.52% and Gas 18.48%)

CUSTOMERS' ACCOUNTING AND COLLECTING EXPENSES These expenses are allocated on the basis of the total weighted number of customers or meters of all classes of service being served by each department on December 31 of the preceding year. (Electric 81.984 and Gas 18.02%).

CUSTOMER SERVICE AND INFORMATIONAL EXPENSES Tnese expenses are allocated on the basis of preceding years' directly assigned customer service and informational expenses.

(Electrac 52.65% and Gas 47.35%).

SALES EXPENSES .

These expenses are allocated on the basis of preceding years' directly assigned customer service and informational expenses. ]

(Electric 56.80% and Gas 43.12%). .

ADMINISTRATIVE AND GENERAL EXPENSES Common utility expenses charged to accounts 925 and 926 are allocated on the basis of preceding vests' dollars of operating payroll of each utility department. (Electric 05.06% and Gas 14.944);. Comon expenses charged Eo other accounts of this classification are allocated on the basis of average percentages of utility plant in service, gross revenue and operating expenses (exclusive of joint utility administrative and general expenses, Bepreciation and taxes) of each department to the total. .(Electric 84.62s and Gas 15.40%).

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l FERC FORM NO.1 (ED. 12 07) Page 356 Next Page is 401

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Cate of R7 port Yaar cf Report Nime of Rsspondant This R port Ist An Craginal (Mo Da Yr)

NORTHERN STATES POWER COMPANY (WISCONSIN) (1) x 10/31/,94 Dec. 31, 1994 (2) A Resumission COP 910N LTTILITY PLANT AND EXPENSES

1. Describe the property carried an the utility's accounts as to which such ac=u:r.ulated provisio*: reiste, including ex-common utility plant and show the book cost of such plant at planation of basis of allocation and factors used.

and af year classified by accounts as provided by Plant Instruc- 3. Give for the year the expenses of operation, tion 13, Comon Utility Plant, of the Uniform System of maintenance, rents, depreciation, and amortisation for com-Accounts. Also show the allocation of such plant costs to the mon utility pla..t classified by accounts as provided by the ,

rarpective departments using the common utility plant and Uniform System cf Accounts. Show the allocation of such ex-explain the basis of allocation used, giving the allocation penses to the departments using the common utility plant to factors. which such expenses are related. Explain the basis of alloca-

2. Furnish the accumulated provisions for depreciation and tion used and give the factors of allocation.

cmortization at end of year, showing the amounts and 4. Give date of approval by t.he Commission for use of the classifications of such accumulated provisions, and amounts common utility plant classification and reference to order cf ,

allocated to utility departments using the comon utility plant the Comission or other authorization. [

COP 910N UTILITY PLAtrT IN SERVICE Allocated to Utility cepartments Cost at ..-----.--- ---------.-.----.---

Account Dec.31, 1994 Electric Gas t 6

(b (c) (d)

(a)

................................... ......l...... .......... .........

301 Organization 953,355 303 Miscellaneous intangible plant 6,158,621 5,205,266 389 Land and land rights 1,142,186 965,376 176,810 390 Structures and improvements 20*459,329 17,292,225 3,16'1,104 391 Office furniture and equipment 11 016,766 9,311,371 1,705,395 392 Transportation equipment 087 919,252 168 363 393 Stores equipment 1,692,615

,328 585,156 107 172 394 Tools, shop & garage equipment 878,374 742,402 972 20,163 23,803 135,360 4*

395 Laboratory equipment 396 Power operated e ipment 113,293 95 17,538 397 Comunication equ pment 2,192,623 1,853l755205 339,418 398 Miscellaneous equ pment 51,296 43,355 7,941 TOTAL 43,820,594 37,037,166 6,783,42e COM40N IT.'ILITY PLAfff HELD FOR FUI"JRE USE 389 Land and land rights 0 0 C COMMCN UTILITY CCNSTRUCTION WORK IN PROGRESS Ceneral plant 7,652,102 6,467,557 1,184,545 l

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i Page 356.1 Next Fage is 401 FERC FORM NO.1 (ED.'12 87) l

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Mime of Respondent This Report 1st Date of Report Year of Report NORTHERN STATES POWER CCMPANY(WISCONSIN) (1) [x An Ort Ca, Yr!

(2) ( )] A Resubinal ission (Mo}/31/94 1 Dec. 31, 1994 COP 940N (frILITY PLANT AND EXPENSES

1. Describe the property carried in the utility's accounts as to which such accumulated provisions relate, including ex-comon utility plant and show the book cost of such plant at planation of basis of allocation and factors used, end of year classified by accounts as provided by Plant Instrue. 3. Give for the year the expenses of operation, tion 13, Common Utility Plant, of the Uniform System of maintenance, rents, depreciation, and amortization for com.

Accounts. Also show the allocation of such plant costs to the mon utility plant classified by accounts as provided by the rsspective departments using the common utility plant and Uniform System of Accounts, Show the allocation of such ex.

explain the basis of allocation used, giving the allocation penses to the departments using the comon utility plant to factors.

which such expenses are related, Explain the basis of alloca.

2. Furnish the accumulated provisions for depreciation and tion used and give the factors of allocation.

amortization at end of year, showing the amounts and 4, Give date of approval by the Commission for use of the classifications of such accumulated provisions, and amounts comon utility plant classification and reference to order of allocated to utility departments using the comon utility plant the Comission or other authorization.

ACCUMULATED PROVISION FOR DEPRECIATION OF COP 940N t/rILITY PLAfff Common Utility Plant in

............... Item

................................ .S.ervic.e Balance Beginning of Year .... ..

8,293,236 Depreciation accruals for year charged to: ,

Common utility plant expense (Acet.403) 2,160,590 Transprtation egense . clearing Total depreciation accruals 102 900 2,863,490 NJt charges for lant retired:

Book cost of p anc retired 658,781 Cost of remova 6,086 Salvage (Credit)

Net Charges for plant retired (6 800)

Transfers 658'067 Balance end of year 1,119 10,499,778 Comon Utility Accumulated Electric Provision For Depreciation Allocation to Utility Departments Cas Total Accumulated Provision 8,874,412 1,625,366 10,499,778 FERC FORM NO.1 (ED. 12 87) Page 356.2 Next Page is 401

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Date of Report Year of Report Name of Resy ndent This Report Is NCETHERN STATES POWER COMPANY (WISCONSIN) (1) inal (Mo De Yr) 11/31/,94 Dec. 31, 1994 (2) (x)AnOrabmission

() A Resu COD 9CN (7f!LITY PLAlff AND EXPENSES

1. Descr" the property carried in the utility's accounts as to which such accumulated provisions relate, including ex-commen utilacy plant and show the book cost of such plant at planation of basis of allocation and factors used.

and cf year classified by accounts as provided by Plant Instrue. 3. Give for the year the expenses of operation, tion 13, Common Utility Plant, of the Uniform System of maintenance, rents, depreciation, and amortization for com-Accounts. Also show the allocation of such plant costs to the mon utility plant classified by accounts as provided by tLe respective departments using the common utility plant and Uniform System of Accounts. Show the allocation of such ex-explain the basis of allocation used, giving the allocation penses to the departments using the common utility plant to facters.

which such expenses are related. Explain the basis of alloca-

2. Furnish the accumulated provisions for depreciation and tion used and give the factors of allocation, amortization at end of year, showing the amounts and 4. Give date of approval by the Commission for use cf the a classtfications of such accumulated provisions, and amounts common utility plant classification and reference to order cf  ;

allocated to utility departments using the common utility plant the Commission or other authorisation, C0ttCN L'f!LITY EXPENSE Total Allocation to Utility Depts Expenses Gas Account Title for Year Electric (a) (b) (c) (d) 2,760,590 2,333,250 427,340 Decreciation (403)

Other Expenses:

Customer Accounts Expense 471,565 384 294 87,271 Supe.~tision (901) 794 353 216,310 Meter reading expense (902) 1,010,663 3,012,620 2,447 461 565,158 custcmer records & collection e n.enses (903) 0 0 0 Uncc11ectible accounts expense (904) 410,191 95,293 Masc, customer accounts expense (905) 505,484 Customer Service and Informational Expenses 247,995 131,554 116,441 Supervision (907) 214,901 114,939 99,963 Custcmer assistance egense (908) 154,460 138,906 Infcrmation & instructional expense (909) 293,366 Miscellaneous customer service and 657,514 347,623 309,891 inf ormation expense (910)

Sales Expenses 0 0 Supcrvision (9111 0 229,651 194,782 e

Domestating&sellink913fense(912) 9,158 6,720 34',870 2 438 Adver-ising expense 0 0 Misce [laneous sale expense (916) 0 Administrative and General E genses 5,966,985 1,100,198 Administrative & general salaries (920) 7'067,183 6,063,597 5.044.719 1,018,879 Office supplies & expenses (921) 629,828 533,333 96,495 Outside service emp cyed (923) 44 872 37,886 6,986 Property insurance 924 1,012*673 860,995 151,678 In3uries & damages 925 1,612,025 1,370,049 241,977 Empipyee pensions & benefits (926) (1,162) (1,024) (139)

Regulaton commission expense (92e)

Gene:a1 a3vertising emense and 941,463 31,082 Miscellaneous general expense (930) 972,545 1,621,754 1,370,238 251,516 Rents (9311 421,405 355,277 66,120 Maintenance of general clant (932) 1 Admanistrative expense transferred (922) .. 10.,184

.. ... ....... 156 ..

.... 0..,028 28,868.411 23,799,704 5,068,709 Total Common Expenses i

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I Page 356.3 Next Fage is 4*.

FERC F"FN NO.1 (ED. 12-07)

1

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l THIS PA GE LEFTINTENTIONALL Y BLANK 1

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This Report Ist Cate of Rep:rt Year of Seport Name of Resoondent (Il x An Original

> (Ma, Ca. Yr' NCRTHERN STATES POWER COMPANY (WISCCNSIN) '

12/31/94 Dec. 31, 1994 (2) A Res . tmtssten ELECTRIC ENERGY ACCOU!.i Report below the information called for concerning the dispcsition of e;ect: : energy generated, purcnamed. exchanged and 4

wheeled during the year.

Megawatt Hours Item Megawatt H gra Line Item Line (L; i No. (a) (bl No. tal 1 SOURCES OF ENERGY l 21 COSF;SI ;2N OF EUER3Y 2 Generation (Excluding Station Use): 22 Sales t: Ult; 4:e Censumers (Including * :erdepartmental Salesi 4.854,96!

3 Steam 272,974 23 ReTaire ents ! ales for Resale 438,22' '

4 Nuclear (see inst r.::1cn 4, page 311.)

5 Hydro--Conventional 832,926 24 Non-Requirec.ents Sales For Resale (See Instra::1cn 4, page 3U..) 403.025 1 6 Hydro--Pumped Storage Energy Furnisned Withcut Charge  :

25 7 Other 28,368 26 Energy Used : the Comcany (E!ertric 4,0?:

8 (Less) Energy for Pumping Depart en: On'.y, Excluding Sta:Lon Usei T:tal Energy L:sses 633,006 9 Net Generation (Enter Total 27 of lines 3 thru 81 1,134,268 26 TOTAL (Enter Total cf Lines 22 6,333.29 10 Purchases 5,199,022 Thru 27) M'.*ST E;UAL LINE 20)

1. Power Ex:hanges: ,

12 Re:elved .

13 Delivered t

14 Net Exchanges (Line 12 minus line 131 0 15 Transmission For Other (Wheeling)

I 16 Received 17 Delivered 18 Net Transmission for Other 0 (Line 16 minus Line 17) i 19 Transmission By Other Losses l '

20 TOTAL (Enter Total of Lines 9, 10,14.18 and 19) 6,333,290 4 MONTHLY PEAKS AND C'.7 PLT

1. If the respondent has two or more power systems which with the sales so that the t tal on line 41 exceeds the are not physically integrated, furnish the required infor- amount en line 24 by the am: ant cf lesses incurred (cr mation for each non-integrated system. estimat e d in e <ing the Ncn Re quire-ents Sales For Resale.

2. Report in eclumn (b) the system's energy output for 4. Rep::: .- c:1umn idi the system'a mcnthly maximum megawa:t 1 sad f :-minute integra:1:n. associated with the each month such that the total on line 41 matches the total

! on line 20.

net ener;y f : :ne system defined as the difference tetween

3. Report in column (c) a monthly breakdown of the columns b ant cl.

l Non-Requirements Sales For Resale reported on line 24. 5. Rep::: In ::1umnstel and ;fi the specified inferv.atien for each cent-;y peak lead rep;rted in column (dt.

Include in the monthly amounts any energy losses associated i

NAME OF SYSTEM:

Monthly Non-Requirements MONTHLY FEAK M: nth Total Mor.thly Energy Sales Fcr Resale &

i Line No. Associated Losses Mega . a :s See .nstr. 4 I Cay Of M: :h te; H ur if)

(a) (b) (c)  : l l

37,003 . 032 20 C800 I

29 Janua ry 596,044 32,153 973 1 0800 i

' 30 February 551,361 32,700 861 1 0900 l l 31 March 549,109 i

30,537 852 14 1300 32 April 472,770 502,152 31,152 828 31 1100 t 33 May 35,795 991 17 1400 1 34 June 515.110 35,700 927 6 1400 l 35 July 533,567 36,035 973 25 1402 i 36 August 539,254 33,988 932 15 1400 (

37 September 504,315 31,771 822 26 0800 38 October 504.121 508,154 32.216 868 30 2000 39 November 556,333 33,979 923 6 1800 1 40 December 41 TCTAL 6.333.290 403.029 FERC FOR.M No.1 (F EVISED . 12 90) Pala 4I i

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I Name of Respndent This Report Isa Date of Report Year of Report NCRTHERN STATES POWER COMPANY (WISCONSIN) 1) [xl An Original Da Yr)

((2) I i A Res m assion (Mo,31/h4 12/ Dec. 31, 1994 STEAM ELECTRIC GENERATING PLAKT STATISTICS (Large Plants)

1. Report data for plant in Service only, assignable to each plant.

2. Large plants are steam plants with installed capacity 6. If gas is used and p rchased on a therm basis, report the of 45.000 Kw or more. Report on Stu content of the gas and the quantity of fuel burned (name this plate page rating)ine and internal combustion plants gas-turb converted to of 10,000 Kw or more, and nuclear plants.

3. Indicate by a footnote any plant leased or operated as 7. Quantities of Mef.l fue burned (line 38) and average cost per unit of fuel burned (line 41) must be consistent with ,

a 3oint facility. chames to expense accounts 501 and 547 (line 42) as show i

4. If net peak cemand for 60 minutes is not available, on 11ne 21.

ave data which is available, specifying period. 8. If more than one fuel is bunami in a plant furnish only

5. f any emoloyees attend more than one olant report on the composite heat rate for all fuels wrned,, t ine 11 the approximate average nurber of employees Line Item Plant Names French Island Plant Names Wheaton No. (a) (b) (c) 1 Kind of Plant (Steam, Internal Combustion, Gas Turonne or Nuclear) Gas Turbine Gas Turbine 2 Type of Plant construction (Conventional, Outdoor i Boiler. Full Outdoor Etc.) Heated Individually Heated Individually 3 Year Originally Constructed 1973 1973  !

4 Year Last Unit was Installed 1974 1974 5 Total Installed Capac4ty (Maximum Generator Name Plate Ratings an MW) 157.50 267.90 6 Net Peak Demand on Plant - MW (60 mintues) 192 440 7 Plant Hours Connected to Load 61 872 8 Net Continuous Plant Capability (Megawatts) 0 0 9 When Not Limited by Condenser Water 0 0 10 When Limited by Condenser Water 0 0 11 Average Number of Employees 15 4 12 Net Generation, Exclusive of Plant Use --KWh 2,807,700 20,300,720 13 Cost of Plant 14 Land and Land Rights 186,531 15 Structures and Improvements 451,034 1,270,107 16 Equipment Costs 13,626,988 30,626,085 17 Total Cost $14.078,022 $32,082,723 l

18 Cost per KW of Installed Capacity (line 5) 89.3843 119.7563 19 Production Expenses:

20 Operation Supervision and Engineering 13,313 37,291 21 ruel 212,379 1,601,336 22 Coolants and Water (Nuclear Plants Only) 23 Steam Expenses 24 Steam From Other Sources 25 Steam Transferred (Cr.)

26 Electric Expenses 2,778 31,699 27 Misc. Steam (or Nuclear) Power Erpenses 58,055 211,176 l 29 Rents 498 29 Maintenanes Supervision and Engineering 7,949 7J,396 30 Maintenance of Structures 17 100 31 Maintenance of Boiler lor Reactor) Plant 32 Maintenance of Electric Plant 8,804 51,826 33 Maintenance Misc. Steam (or Nuclear) Plant 30,720 848,006 34 Total Production Expenses $334,015 $2,855,328 35 Expenses per Net KWh $0.1190 $0.1407 36 ruelt Kind (Coal.cas,0il,or Nuclear) Oil 011 37 Unitt (Oil-barrels (Coal-tons of 42 gals.) of 2l000 (Gas-Mcf lb.)

(Nuclear-indicate) Barrels Barrels 38 Quantity (Units) of Puel Burned 9,998 64,426 39 Avg. Heat Cont. of Fuel Burned (Stu per lb. of coal per gal. of oil, or per Mef of gas)

(Give unit if unclearl 140,001 139,831 40 Average Cost of Fuel per Unit, as Delivered f.o.b. Plant During Year $0.586 $0.630 41 Average Cost of Puel per Unit Burned $21.240 $24.850 42 Avg. Cost of Puel Burned per Million Stu $3.613 $4.230 43 Avg. Cost of Fuel Burned per KWh Net Gen $0.076 $0.079 44 Average Btu per KWn Net Generation 20,937.000 18,638.000 FERC FORM No, 1 tED. 12 89) Page 402

r Name of Respondent This Report Iss Date of Report Year of Report NORTHERN STATES POWER COMPANY (WISCONSIN) (1) x An Ort inal (Mo Ca, Yr)

Dec. 31, 1994 (2) AResubmission 12/31/94 STEAM.ELEC"TRIC GENERATDC PLANT STATISTICS (large Plants) (Continued) 9, Items under Cost of Plant are based on U.S. of A. accounts. -turbine unit functions in a combined cycle operation 1 Produe include Purchased Power, S with a conventional steam unit, include the gas-Curbine Controgion expenses do notandLoadDasatching.andOtherExpensesclass{

fled stem with the steam plant I as Other Power Supply Expenses. 12. If a nuclear power generating plant, briefly explain  !

10. For IC and GT olants, report Operating Expenses, Account by footnote (a) accounting method for ccat of power  !

Nos. 548 and 549 on line 26

• Electric Expenses," and generated including any(excess costs attributed of costto re. units used fer Maintenance Account Nos.553 and 554 on line 32 "Mainten. search and development bitypes the various components of fuel costs and (c) any other I ence of Electric Plant.' Indicate plants designed for peak-load service. Designate automatically ocerated plants. informative data concerning plant type, fuel used, fuel 11, For a plant equioped with comoinations cl Lossil fuel steam, enrichment two and quantity for the report period,and nuclear steam, hydro. internal combustion or gas turbine other physica'l and operating characteristics of plant, equipment, report each as a separate plant. However,1f a gas Plant Names Bay Front Plant Names Flambeau Station Plant Names French Island Line (d) (e) (f) No.

1 Steam Gas Turbine Steam ,

2 Conventional Conventional Conventional 1917 1969 1940 3 1958 1969 1948 4 5

89.00 19.30 28.20 73 17 29 6 8,761 141 1,531 7 0 0 0 8 0 0 0 9 0 0 0 10 39 2 15 11

-199,905,500 5.259.840 73,068,996 12 13

$42,660 $9,798 $6,853 14 4,684,049 393,118 6,335,258 15 30.040,106 2,675,140 28,855,748 16 ,

$34,766,811 $3,078,056 $35,197.859 17 159.4848 1.248,1510 18 390.6384 19 129,451 6,248 68,091 20 4.385,872 223,970 (1,009,353) 21 22 475,049 273,960 23 24 25 237,660 8,912 114,151 26  ;

456,800 39,734 273,910 27 28 i 141,808 4,128 72,031 29 16.353 30 39,372 9 f i

1,405,933 568,941 31 252,671 4.634 104,619 32 364,873 93.457 146,311 33

$7,889,489 $381,092 $629.014 34  !

$0.0725 $0.0086 35

$0.0395 Oil Wood RDF Gas 36 Coal Gas Wood Gas 37 Tona MCF Tons MCF Barrels Tons Tons MCF 34,590 679,530 207,242 89,929 18 120,136 51,728 783 38

' 39 6,741 1.012,026 207,242 1,019,250 138,909 3,033 5,846 1,010,603 40 4 $18.670 $2.480 $0.213 $2.446 0 $3.230 ($35.380) $5.036

$23.559 $2.480 $9.325 $2.446 $21.000 $6.682 ($35.100) 55.047 41

$1.747 $2.447 $0.877 $2.400 $3.620 $1.102 ($3.003) $4.994 42  ;

$0.043 ($0.014) 43

$0.022 i 16,792.000 17,636.000 18,260.000 44 i

Page 403 Next Page is 406 r i FERC FORM NC. 1 lEC. 12-88) l l

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Nare of Rescendent This Report Ist Date of Report Year of Report NCRThERN STATES POWEit CCMFANY1 WISCONSIN) (1) [x An Ort inal (Mo Da Yr)

(2s !]AResubmission J 12231/$4 Dec. 31, 1994 HYDROELEC'.'RIC CENERATING PLANT STATISTICS (Large Plants)

1. Large plants are hydro plants of 10,000 Kw or more of 3. If net peak demand for 60 minutes is not available, give installed capacity (name plate ratings), that which is available, specifying period.

2. If any plant is leased, operated under a license from the 4. If a group of employees attends more than one Fedaral Energy Regulatory Commission, or operated as a joint generating plant, report on line 11 the approximate average facility, indicate such facts in a footnote.If licensed project, number of employees assignable to each plant, giva project number.

Item FERC Licensed Project No. 2440 FEC Licensed Pro 1ect No. 2639 Lina Plant Names Chippewa Falls Plant Names Cornell No. (al (b) (c) 1 Kind of Plant (Run-cf-River or Storage) Run-of-River Run of-River 2 Type of Plant Construction (Conventional or Dutdoor) Conventional Conventional 3 Year Originally Ccnstructed 1928 1976 4 Year Last Unit was Installed 1928 1977 5 Total installed Capacity (Generator Name Plate Rating in MW) 21.60 30.90 6 Net Peak Demand on Plant Megawatts (60 minutes) 22 30 7 Plant Hours Connected to Load 4,116 4,985 8 Net Plant Capability (In megawatts) 9 (a) Under the Mest Faverable Oper. Conditions 23 31 10 lb) Under the Most Adverse Oper. Conditions 22 31 11 Average Number of Employees 2 2 12 Net Generation, Exclusive of Plant Use-KWh 73,486,138 93,074,000 13 Cost of Plant:

14 Land and Land Rights $112,909 $54,115 15 Structures and Improvements 407,134 2.393,034 16 Reservoirs, Dams, and Waterways 2,904,998 12,809,151 17 Equipment Costs 3,641.456 4,292,894 le Roads, Railroads, and Bridges 19 TOTAL Cost (Enter Total of lines 14 thru 18) $7,066,497 $19,549,194 20 Cost per KW of Installed Capacity (Line 5) $327.1526 $632,6600 21 Production Expenses 22 Operation Supervision and Engineering 29,361 31,785 23 Water for Power 119,212 157,830 24 Hydraulic Expenses 18,863 37,631 25 Electric Expenses 94,249 95,820 26 Misc. Hydraulic Power Generation Expenses 78,324 99,538 27 Rents 211 269 28 Maintenance Supervision and Engineering 47,914 62,391 29 Maintenance cf Structures 9,700 15,645 30 Maintenance cf Reservoirs, Dams, and Waterways 74,224 27,967 31 Maintenance of Electric Plant 82,098 76,287 32 Maintenance of Misc. Hydraulic Plant 11,034 8,662 33 Total Production Expenses (Total lines 22 thru 32) $565,190 $613,825 l 34 Erpenses per net KWh $0.0077 $0.0066 i

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rERC FORM NO.1 (EO. 12 88) Page 406

l Date of R7 port Ystr of R7 port l Name of Rirpondrnt This RTport 1s: l (1) (x) An Original (Mo, Da Yr)

NORTHERN STATES POWER COMPANY (WISCONSIN) Dec. 31, 1994 j i

' (2) I 1 A Resutatssion 12/31/64 HYDROELECTRIC CENERATINO PIRf7 STATISTICS (Large Plants) (Continued) 5, The items under Cost of Plant represent accounts or com- 6. Report as a separate plant any plant equipped with com-l bin?.tions of accounts prescribed by the Uniform System of Ac- binations of steam, hydro, internal combustion engine, er gas counts. Production Expenses do not include Purchased Power, turbine equipment.

Systsm Control and Load Dispatching, and Other Expenses cicsaified as 'Other Power Supply Expenses."

l FERC Licensed Project No. 2491 FERC Licensed Project No. Line FERC Licensed Project No. 1982 Plant Name: St. Croix Falls No.

P11nt Names Holcombe Plant Names Jim Falls (f) t (d) (e) 1 l Run-of River Run-of River Run-of-River 2

~

Conventional Conventional Conventional 3 1923 1905 1950 1923 4 1950 1988 j 5 57.40 23.20 33.80 57 24 6I l

36 ,

8,723 7

! 4,999 7,223 8

22 9 3

58 22 10 33 58 l 6 11

' 2 1

116,209,000 12 107,271,500 149,837,480 13 l 229,391 851,415 87,546 14 l 9.652,427 561,990 15 I 440,061 64,609,631 1,257,933 16 l 6,951,366 26,050,919 2,382,868 17 l 2,810,144 18 l

$4,290,337 19

$10,430,962 $101,172,392

$184,9283 22

$1,762,5852

$308.6083 21 i 49,640 51,129 22 i 35,384 178,655 238,050 23l 40,243 24 27,724 37,833 171,286 146,075 25 120,164 146,319 119,692 26 l 108,296 338 27 301 425 84,981 28 90,628 64.487 15,884 9,133 29 10,426 61,723 56,059 30 l 140,044 108,590 31 108,516 135,142 6,218 32 10,881 7,083

$622,458 33

$812,878 $953,983

$0.0054 34

$0.0076 $0.0064 l

t 1

i i

FERC FCRM NO. 1 (ED. 12-89) Page 407

a 1

l l

Name of Respondent This Report 1st -

Date of Report Year of Report NORTHERN STATES POWER COMPAffy(WISCONSIN) (1) [x] An Ort (Pe), Da Yrl (2 ) [] AResubinal ission 12/31/h4 Dec. 31. 1994 HYDROELECTRIC GENERATING PLAfff STATISTICS (large Plants) (Continued)

5. The items under cost of Plant represent accounts or com. 6. Report as a separate plant any plant equipped with com-binations of accounts prescribed by the Uniform System of Ac- binations of steam, hydro, internal combustion engine, er gas counts. Production Expenses do not include Purchased Power, turbine equipment. j System Control and Load Dispatching, and Other Expenses I classified as "Other Power Supply Expenses."

FERC Licensed Project No. 2567 FERC Licensed Project No. FERC Licensed Project No. Line P1Ent Names Wissota Plant Names Plant Nammt No.

i (d) (e) (f) ,

i Run-of-River 1

)

Conventional 2 1917 3 1917 4 5

36.00 37 6 8,699 7 8

36 9 36 10 8 11 153,270,400 12 13 1

383,484 14  ;

622.714 15 14,276.925 16 1.926,372 17 18 i

$17,209.495 19 J

$478.0415 20 21 64,277 22 211,360 23 37,932 24 174,859 25 150.415 26 432 27 106,644 28 12.100 29 157,132 30 227,416 31 7,969 32

$1.150,536 33

$0.0075 34 l

l l

l l

l j

FERC FORM NO. 1 (ED. 12-89) Page 407.1 I

I THIS PAGE LEFTINTENMNALLY BLANK 1

l 1

Flame of Respondent This Report 1st Date of Report Year of Report NORTHERN STATES POWER COMPANY (WISCONSIN) (1) lxl An Orsginal (Mo, Da Yr)

(2) [ ] A ResuDmission 12/31/64 Dec. 31, 1994 CENERATING PLANT STATISTICS (Small Plants)

1. Small generating plants are steam plants of less than 25,000 2. Designate any plant leased from others, operated under res internal combustion and gas turbine-plants conventional hydro a license from the Federal Energy Regulatcry Commission, or plants and pumped storage plants of less than 10,000 Kw installed operated as a joint facility,and give a concise statement of capacity (name plate rating). the facts in a footnote. If licensed project, give project number in footnote.

L tne Installed Net Net No.

Year Capacity. Peak Generation Name of Plant Orig. Name Plate Demand Excluding Cost of Plant Const. Rating MW Plant (a)

(In MW) (60 Min.) Use (b) (c) (d) (e) (f) 1 HYDRO 2 Apple River 1900 4.40 4.0 15,472,154 2,017,168 3

4 Cedar Falls 1910 6.00 7.2 33,187,940 1,686,942 5

6 Eau Claire Cells 1907 9.50 8.9 47,638,300 1,661,962 7

8 Menomonie 1958 5.40 5.4 22,197,400 3.640,422 9

10 Riverdale 1905 0.50 0.6 3,228,910 769,387 11 12 Trego 1927 1.20 1.3 7,598,735 499.927 13 14 Big Falls 1922 7.78 7.8 41,140,590 2,518,628 15 16 Hayward 1923 0.17 0.2 1,547,630 231,241 17 18 Ladysmith 1940 3.40 2.8 7,400,900 4,433,834 19 23 Saxon Falls 1913 1.25 1.5 11,598,800 1,307,369 21 22 Superior Falls 1917 1,32 1.9 12,882,510 1,109,467 23 24 Thornapple 1929 1.40 1.6 9,642,600 2,192,390 25 26 White River 1907 1.00 0.9 4,714,400 1,006,611 27 28 29 33 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 FER: FORM NO. 1 (ED. 12-87) Page 410

This port 1s Date of R7 port Yect of Rrport Name of Rer yndint NORTHERN STATES POWER COMPANY (WISCONSIN) 1) An Ora inal (Mo Da Yr) Dec. 31, 1994

((2) [I AResubmission 12/31/h4 GENERATING PLAtrr STATISTICS (Small Plants) (Continued)

3. List plants appropriately under subheadings for steam, 5. If any plant is equipped with combinations of steam, hydro hydro, nuclear, internal combustion and gas turbine plants. internal combustion or gas turbine equipment, report each as a For nuclear, see instruction 11, page 403. separate plant. However, if the exhaust heat from the gas turbine

4. If not peak demand for 60 minutes is not available, is utill ed in a steam turbine regenerative feed water cycle, or give that which is available, specifying period. for preheated combustion air in a boiler, report as one plant, Plant Cost Per MW Operation Production Expenses Puel Cost Inst Ctpacity Exc a l. Fuel Kind of Fuel (In cents per Line Puel Maintenance million Stu) No.

(g) (h) (1) (j) (k)- (1) 1 87,951 106,372 2 458,447 3

118,607 4 282,090 163,793 5

6 174,943 370,080 178.503 7

8 674,136 115,849 129.829 9

1,538,774 35,459 0,371 10 11 412,169 34,933 30,352 12 13 270,553 213,686 135,331 14 15 1,188,971 13,375 26,412 16 17 1,301.020 55,719 588,913 18 19 1,045,895 35,442 24,799 20 21 41,190 22 840,505 55.948 23 1,563,981 42,622 45,294 24 25 995,883 33,363 9,491 26 27 28 29 3:

31 32 33 34 31 36 37 38 39 43 41 42 43 44 45 46 FERC FORM NO. 1 (ED. 12-87) Page 411 Next Page is 422

- . . _ _ . n -- - -. -, - . - - . - . - - - - _ _ - . . - , - . . -- . . - . - . - - -

Date of Rrport Ysst of RIport Name of Reepondent This( ' port is An Original (Mo Da Yrl NORTHERN STATES POWEk COMPANY (WISCONSIN) (1) Dec. 31. 1994 (2) ( A Resubmission 12/31/64 TRANSMISSION LINE STATISTICS

1. Report infor1 nation concerning transmission lines. cost of tion. If a transmission line,has more than one type of support-lines, and expenses for year. List each transmission line ing structure, indicate the mileage of each type of construction having nominal voltage of 132 kilovolts or greater. Report by the use of brackets and extra lines. Minor portions of a transmission lines below these voltages in group totals only transmission line of a different type of constrretion need not for each voltage, be distinguished from the remainder of the line.

2. Transmission lines include all lines covered by the 6. Report in columns (f)and(g) the total pole miles of *nch dafinition of transmission system plant as given in the Uni- transmission line. Show in column (f) the pole miles of line form System of Accounts. Do not report substation costs and on structures the cost of which is reported for the line desi-expenses on this page, gnateds conversely, show in colunus (g) the pole alles of line

3. Report data by individual lines for all voltages if so on structures the cost of which is reported for another line, i required by a State commission. Report pole miles of line on leased or partly owned stru.

ctures in column (g). In a footnote, explain the basis of

4. Exclude from this page any transmission lines for which plant costs are included in Account 121, Honutility Property. such occupancy and state whether expenses with respect to

5. Indicate whether the type of supporting structure report- such structures are included in the expenses reported for the ed in column (e) is : (1)(3) single pole.orwood 2) construc-or steels (d H-frame. line designated.

wood, or steel poless towers (4) undergroun VCLTAGE LENGTH (Pole miles)

Type of (In the case of Number DESIGNATICN (Indicate where underground lines other than report circuit miles) of 60 cycle,3 phase) Supporting Line Operating Designed Structure on Structure On structures Circuits of Line of Another No. From To Desianated Line (d) (e) (g) (h)

(a) (b) (c) If)

Eau Claire 345.00 K-frame 61.06 1 1 St. Croix River Tower 2.82 1 2

Stevens Point 345.00 K-frame 97.53 1 .

3 Eau Claire Tower 2.59 1 4

DPC Tie 161.00 H-frame 4.03 1 5 Lacrosse DPC Tie 161.00 H frame 4.11 1 6 Eau Claire 161.00 H-frame 80.34 1 7 Eau Claire Lacrosse H-frame 23.66 1 0 Tremal Jackson Co. 161.00 161.00 H-frame 8.35 1 9 Lacrosse Coulee 161.00 H frame 0.79 0.97 1 10 DPC Coulee H-frame 26.82 1 11 Lacrosse Monroe Co. 161.00 161.00 1 Pole Wd 39.00 1.04 1 12 Crystal Cave Apple River Elk Mound 161.00 H-frame 7.91 1 13 Eaa claire Presto 161.00 1 Pole Wd 3.56 1 14 Eau Claire H-frame 50.65 1 15 Eau Claire Crystal Cave 161.00 Line 3213 161.00 1 Pole Wd 10.30 1 16 Hydro Lane Line 3213 161.00 1 Pole Wd 1.58 2 17 Red Cedar Minong 161.00 H frame 20.37 1 18 Stone lake 115.00 H frame 364.28 11.92 1 19 115.00 Tower 71.51 1 20 88.00 H-frame 73.63 1 .

21 69.00 Wood Pole 1,025.35 23.20 1 f 22 69.00 Tower 30.52 1.58 1 23 34.50 1 Pole Wd 375.12 2.83 1 24 23.00 1 Pie Wd 7.91 1 25 Lacrosse coulee 69.00 Undergrd 0.34 1 26 27 28 Expenses applicable to all r 29 30 31 31 33 34 35 TOTAL 2,394.13 41.54 27 >

36 FERC FORM NO. 1 (ED. 12 87) Page 422

-. - + , , - - g

This RTport 13: Dats of Report Year of Mport Neme of Respondant NORTHERN STATES PCWER COMPANY (WISCCNSIN) (Il [x] An Ori i (Mo Da, Yr)

Dec. 31, 1994 (2) I1AResubnzl ission 12/31/94 TRANSMISSION LINE STATISTICS (Continued)

7. Do nct report the same transmission line structure twice. respondent operates or shares in the operation of, furnish a Report lower voltage lines and higher voltage lines as one succinct statement explaining the arrangement and giving line. Designate in a footnote if you do not include lower particulars (details) of such matters as percent ownership by voltage lines with higher voltage lines. If two or more trans- respondent in the line, name of co-owner, basis of sharing mission line structures support lines of the same voltage, expenses of the line,and how the expenses botne by the respon-report the pole miles of the primary structure in column (f) dent are accounted for, and accounts affected.Specify whether and the pole miles of the other line(s) in column ig). lessor, co-owner, or other party is an associated company.

8. Designate any transmission line or portion thereof for 9. Designate any transmission line leased to another company which the respondent is not the sole owner. If such property and ;ive name of lessee, date and terms of lease, annual rent is leased from ancther company, give name of lessor, date and for year, and how determined. Specify whether lessee is an terms of lease, and amount of rent for year. For any transmi- associated company, selon line other than a leased line, or portion thereof, for 10. Base the plant cost figures called for in columns (j) te which the respondent is not the sole owner but which the (1) on the book cost at end of year.

COST OF LINE (Include in column (j) land, EXFENSES, EXCEPT DEPRECIATICN AND TAXES l Size of land rights, and clearing right-et-way) Line I Condacter Rents Total Nc.

and Material Land Construction and Total Cost Operation Maintenance Other Costs Expenses Expenses Exp(enses p)

(1) (j) (k) (1) (m) (n) (o)

$4,775,658 $5,149,419 $293 $11,119 $11,412 1 795 AS $373,761 0 0 2 795 M 6.059,763 6,405,260 38,383 38,383 3 795 AS 345,497 0 0 4 795 AS 580,743 0 5

'95 AS 18,588 562,155 78,923 78,923 0 6 477 AS 2,231,813 0 7 477 AS 246,010 1,985,803 938,363 1,035,999 0 8 795 AS 97,636 335,132 427,191 0 9 477 AS 92,059 82,955 82,955 0 10 636 AS 1,274,219 0 1; 705 AS 157,417 1,116,802 3,792,473 4,068,117 0 12 954 AS 275,644 428,104 433,674 0 13 795 AS 5,570 0 14 4/0 AS 0 3,677,568 4,029,196 0 15 795 AS 351,628 990,970 1,081,067 0 16 795 AS 90,097 447,294 478,833 0 17 795 AS 31,539 636 AS 28,840 694,262 723,102 262 150,730 150,992 18 1,185,744 19,150,090 20,335,834 2,673 32,220 34,893 19 Various 555,771 56,664 56,664 20 Various 81,840 473,931 674 36,536 37,210 21 4/0 AS 43,529 1,245,684 1,289,213 52,418,887 10,304 495,846 506,150 22 Various 3,475,402 48,943,485 Various 42,085 1,102,369 1,144,454 17 28,066 28,083 23 Various 412,841 0,018,632 8,431,473 4,656 114,932 119,588 24 1,697 574,392 582,089 20,353 20,353 25 Various 160,833 0 26 1250 AL 160,833 0 27 13,247,092 1,570,864 19,736 14,837,692 28 29 30 31 l 32 33 34 0 35

$7,363,424 $105,635,641 $112,999,065 $13,265,971 $2,555,713 $19,736 $15,841,420 36 I FERC FORM NO. 1 (ED. 12-87) Page 423

_ . . . . . . . .. _2.... _ - _... . . _ . . _ . . ._._,__m..- . . . _ _ . _ . _ . . _ _ _ _ _ --- . . _ - .

Name of Respondent This R' port Is Date of R+ port Yaar of R$ port l NCRTHERN STATES POWER COMPANY (WISCONSIN) 1) ix An Original (Mo,31/h4 Da Yr)

(2)

( ( A Resubmission 12/ Dec. 31. 1994 W SMISSION LINES ADDED DURING YEAR

1. Report below the information called for concerning groundconstructionandshoweachtransmissionlineseparstIt transmission lines added or altered during the year. It is ly. If actual costs of completed construction are not readi.y not necessary to report minor revisions of lines, available for reporting columns (1) to (c), it is permissibli

2. Provide separate subheacings for overhead and under- to report in these columns the estimated final coupletion LINE DESIGNATION S NG C CU ER Lins Length No, in Average From To Miles Type Number Present Ultimte

,8%

(a) (b) (c) (d) (e) (f) (g) 1 Seven Mile Cotton School 24.40 WP 18.00 1 1 .;

2 Rock Elm DPC Mississippi Rvr-Red Wing 10.80 WP 15.00 1 3 3 Wissota T-Corners 13.98 WP 16.00 1 1 4

D

' l 8

10 11 12 13 14 15 15 17 18 1 19 20 21 22 23 ,

24 25 25  !

27 28 29 30 31 1

32 4

33 34 l 35 36 37 38 39 ,

40 .

41 42

'I 44 TOTAL 49.18 49.00 3 3 I

FERC F2RM NO.1 (ED. 12 86) Page 424

Date of Report Year of Repcrt Netme of Respondent This Report Ist x An Original Da Yr)

NORTHERN STATES PCWER COMFANY(WISCONSIN)

A Resucmassion (Mo,31/I4 12/ Dec. 31, 1994 TRANSMISSION LINES ADDED DURING YEAR (Continued) costs. Designate, however, if estimated amounts are reported. 3. If design voltage differs from operating voltage, include costs of Clearing Land and Rights-of-Way. and Roads indicate such fact by footnotes also where line is other end Trails, in column (1) with appropriate footnote, and than 60 cycle, 3 phase, indicate such other characteristic.

costs of Underground Conduit in column (m).

CONDUCTORS LINE COST voltage Line KV No.

Specification ration (Operating) land and poles Towers Conductors Total Size Contihacing Land Rights and kixtures and Device and (j) (k) (1) (m) (n) (c)

(h) (1) 69 $951,443 $1,129,511 $2,080,954 1 477 ACSR 69 60,473 51,44D 51,439 163,352 2 477 ACSR 69 22,082 556,865 556,865 1,135,812 3 477 ACSR 4

5 6

7 8

9 10 11 12 13 14 15 16 17 18 19 20 22 23 24 j 25 l 26 l 27 26  ;

1 29 30 31 32 33 34 35 36 37 38 39 40 I f

41 {

42 43 i $82,555 $1,559,748 $1,737,815 $3,380,118 44 i

FEAC FORM NO.1 (ED. 12 861 page 425

Name of Respondent This Report Ist Date of Report Year of Report NCRTHERN STATES POWER CCD8FANY(WISCONSIN) (1) [x] An Original Da Yrl (2) (] A Res m ission (Mo.31/04 12/ Dec. 31, 1994 SUBSTATIONS

1. Report below the information called for concern- resale, may be grouped according to functional character.but ing substations of the respondent as of the end of the the number of such substations sust be shown.

year. 4. Indicate in column (b) the functional character of each

2. Substations which serve only one industrial or substation, designating whether transmission or distribution street railway customer should not be listed below. and whether attended or unattended. At the med of the page,

3. Substations with capacities of less than 10,000 summarize according to function the capacities reported for Kva. except those serving customers with energy for the individual stations in column (fl.

VOLTAGE (In MVal Line Name and Location of Substation Character of Substation No. Primary Secondary Tertiary (a) (b) (c) (d) (e) 1 BayFront Transmission A 80.00 34.50 2 BayFront Transmission A 80.00 13.80 3 BayFront Transmission A 34.50 13.80 4 BayFront Transmission A 88.00 13.80 5 BayFront Transmission A 88.00 69.00 6 BayFront Transmission A 115.00 88.00 7 Big Falls Transmission A 69.00 2.40 8 Big Falls Transmission A 34.50 2.40 9 Cedar Falls Transmission A 69.00 23.90 10 Cedar Falls Transmission A 69.00 23.90 11 Chippewa Falls Transmission U 69.00 4.16 12 Cornell Hydro Transmission A 115.00 7.20 13 Crystal Cave Transmission U 161.00 115.00 13.83 l 14 Eau Claire Transmission U 161.00 69.02 13.80 I 15 Eau Claire Transmission U 345.0J 161.00 13.00 16 Eau Claire Dells Transmission A 69.00 2.40 17 Farmers Inn Transmission U 69.00 12.50 18 Flambeau Transmission A 34.50 13.80 19 French Island Transmission A 69.00 13.00 20 Holcombe Transmission A 115.00 7.20 a 21 Hydro Lane Transmission A 161.00 115.00 22 Hydro Lane Transmission U 115.00 12.50 l 23 Jackson County Transmission A 115.00 69.00 13.80 24 Jim Falls Transmission A 115.00 69.00 25 Jim Falls Transmission A 115.00 1.20 26 Jim Falls Transmission A 69.00 12.50 27 Jim Falls Transmission A 12.50 7.20 28 La Crosse Trenamission U 161.00 69.00 13.83 29 La Crosse Transmission U 69.00 13.80 30 Marshland Transmission U 161.00 69.00 31 Medford Transmission U 69.00 69.00 32 Monroe County Transmission U 161.00 69.00 13.00 33 Osprey Transmission U 115.00 69.00 34 Park Falls 115kV Transmission U 115.00 34.50 j 35 Pine Lake Transmission U 161.00 69.00 2.50 36 Prentice Transmission U 115.00 69.00 37 Prentice Transmission U 115.00 12.50 38 Red Cedar Transmission U 161.00 69.00 39 Red Cedar Transmission U 69.00 12.50 40 River Falls Transmission U 115.00 69.00 FERC FORM N2. 1 (ED. 12-86) Page 426 i l

l

Date of R* port Year cf Report N*me of Respondent This R port Ist pe, Da Yr) 1 x An OrigiM 1 Dec. 31, 1994 NCRTHERN STATES POWER COMPANY (WISCONSIN)

()

(2) A Resubmassion 12/31/h4 SUBSTATIONS (Continued)

5. Show in columns (1), (j),and (k) special equipment such of lessor, date and period of lease, and annual rent. Fcr any as rotary converters, rectifiers, condensers, etc. and aux- substation or equipment operated other than by reason of sole iliary equipment for increasing capacity. ownership or lease, give name of co-owner or other party, ex-

6. Designate substations or major items of equipment leased plain basis of sharing expenses or other accounting between from others, jointly owned with others, or operated otherwise the parties, and state amounts and accounts affected in respon-than by reason of sole ownership by the respondent. For dent's books of account. Specify in each case whether lessor, sny cubstation or equipment operated under lease, give name co-owner, or other party is an associated company.

Number of Number of COINERSION APPARAWS AND SPECIAL EQUIPMENT Line Cepecity of Substation Transformers Spare Type of F.quipment Number of 1) nits Total Capacity Nc.

(In S$rvice) (In Mva) in Service Transformers (j) (k)

(f) (g) th) (1) 1 20 1 2

27 6 1 2 12 3 13 2 Capacitor Bank 4

52 2 5

20 1 1 11 6 50 1 Capacitor Bank 7

8 1 8

6 6 1 9

5 1 10 11 1 11 40 4 12 40 1 13 187 4 168 14 224 2 Capacitor Bank 15 600 2 af 12 3 17 14 1 le 20 1 5 19 213 3 Capacitor Bank 1 3-38 3

[

187 1 40 2 23 46 1 24 25 1 25 67 2 26 11 1 27 1 3 26 140 2 5 29 93 2 Capacitor Bank 1 30 224 2 5 31 Capacitor Bank 1 32 10 1 33 25 1 1 34 50 2 Capacitor Bank 35 156 3 36 50 1 13 37 11 1 Capacitor Bank 1 38 70 1 39 56 2 4

47 1 Page 427 Next Page is 429 FERC TORM NO. 1 (ED. 12 86)

Nrme of Respondent This Rrport les Date of Riport Y23r of Riport NORTHERN STATES FOWER COMPANY (WISCONSIN) (1) (x) An Cricinal (Mo, Da Yr)

Dec. 31, 1994 (2) ( l A ResuEmission 12/31/h4 SUBSTATIONS

1. Report below the information called for concern- resale, may be grouped according to functional character,but ing substations of the respondent as of the end of the the number of such substations must be shown.

ysar. 4. Indicate in column (b) the functional character of each

2. Substations which serve only one industrial or substation, designating whether transmiasion or distribution street railway customer should not be listed below. and whether attended or unattended. At the end of the page,

3. Substations with capacities of less than 10,000 summarize according to function the capacities reported for kva, except those serving customers with energy for the individual stations in column (f) .

VCLTAGE (In MVa)

Lins Name and Location of Substation Character of Substation Secondary Tertiary No. primary (a) (b) (c) (d) (e) 1 St. Croix Falls Transmission A 69.00 12.50 2 St. Croix Falls Transmission A 12.50 2.40 3 Seven Mile Transmission U 161.00 69.00 13.80 4 Stone Lake Transmission U 161.00 69.00 5 T Corners Transmission U 115.00 69.00 13.80 6 T-Corners Transmission U 69.00 23.90 7 Tremval Transmission U 161.00 69.00 13.80 8 Wheaton Transmission A 161.00 13.80 9 Wheaton Transmission A 161.00 13.80 10 Whiteell Transmission U 69.00 34.50 7.20 11 Whiteall Transmission U 69.00 13.80 12 Wissota Transmission A 115.00 69.00 13 Wissota Transmission A 69.00 13.80 14 Ironwood (MI) Transmission U 34.50 4.16 15 Ironwood (MI) Transmission U 115.00 34.50 16 Ironwood (MI) Transmission U 88.00 34.50 17 18 Total Transmission Substations 19 Above 10 MVA 20 21 15 Transmission Substations 22 Under 10 MVA Capacity 23 24 25 26 27 28 29 30 31 32 33 34 35 38 37 38 39 40 FERC FORM NO. 1 (ED, 12 86) Page 426.1

' This Report In: Date of Report Year of Feport Name of Respondent

1) (Mo. Da. Yr}

NORTHERN STATES POWER COMPANY (WISCONSIN) (2) [xl

( ( ) An Oraginal A Resubmission 12/31/94 Dec. 31, 1994 SUBSTATIONS (Continued)

5. Show in columns (1),(j),and (k) special equipment such of lessor, date and period of lease, and annual rent. For any as rotary converters, rectifiers, condensers, etc. and aux- substation or equipment operated other than by reason of sole 111ery equipment for increasing capacity. ownership or lease, give name of co-owner or other party, ex-

6. Designate substations or major items of equipment leased plain basis of sharing expenses or other accounting between from others. jointly owned with others, or operated otherwise the parties, and state amounts and accounts affected in respon.

than by reason of sole ownership by the respondent. For dent's books of account. Specify in each case whether lessor, any substation or equipment operated under lease, give name co-owner, or other party is an associated company.

Number of Number of CCNVERSICN APPARATUS AND SPECIAL EQUIPMENT I.f r.e Capacity of Substation Transformers Spare No.

Ttansformers Type of Equipment Number of Units Total Capacity t.n Service) (In MVal in Service (h) (1) (3) (k)

(fl 19) 1 28 1 2

29 5 1 3

112 1 7 4 120 2 Capacitor Bank 1 Capacitor Bank 2 29 5 93 2 5 6 56 2 Capacitor Bank 1 7

47 1 8

280 2 9

155 1 1 Capacitor Bank 1 5 10 20 1 11 11 1 12 42 1 13 50 6 1 14 6 4 1 Capacitor Bank 3 23 15 50 1 16 25 1 17 6 Capacitor Bank 20 296 18 4,092 105 19 20 2 Capacitor Bank 2 11 21 56 24 22 23 24 1

25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Page 427.1 Next Page is 429 FERC FORM NO. 1 (ED. 12-86) l

.__m _..-._._.m _ . - . _ - . . .. _ . . ._ _ . _ _-.m.m.. .___-____mm.__m..m ..,_m.

.Name of Re5 p ndtnt This R port Ist Date of RrPort Ysgr of RIport NORTHERN STATES POWER COMPANY (WISCONSIN) (1) x An Original (Mo Da Yrl (2) A Resubmission 12231/64 Dec. 31, 1994 SUBSTATIONS ,

1. Report below the information called for concern. resale, may be grouped according to functional character,but ing substations of the respondent as of the end of the the number of such substations sust be shown. i year. 4. Indicate in column (b) the functional character of each

2. Substations which serve only one industrial or substation, designating whether transmission or distribution  ;

street railway customer should not be listed below, and whether attended or unattended. At the end of the 'page, i

3. Substations with capacities of less than 10,000 summarise according to function the capacities reported for Kva, except those serving customers with energy for the individual stations in column (fl.

VOLTAGS (In MVal Lins Name and Location of Snbatation Character of Substation No. Primary Secondary Tertiary I

(a) (b) (c) (d) (e) 1 Arkansaw Distribution U 69.00 23.90 2 Bangor Distribution U 69.00 12.50 3 Blair Distribution U 69,00 12.50 4 Bloomer Distribution U 69.00 4.16 5 Chippewa Falls Distribution U 69.00 12.50 6 Cornell Distribution A 115.00 2.40 7 Cornell Distribution A 2.40 4.16 8 Coulee Ave. Distribution U 69.00 13.80 9 Coulee Ave. Distribution U 161.00 69.00 to Ellis Distribution U 69.00 12.50 11 Ellsworth Area Distribution U 69.00 12.50 12 Galesv111e Distribution U 69.00 12.50 l'

13 Garden Valley Distribution U 69.00 12.50 14 Criffin Street Distribution U 69.00 12.50 l

15 Hallie Distribution U 69.00 12.50 16 Hay River Distribution U 69.00 23.90 ]'

17 Holmen Area Distribution U 69.00 13.80 18 London Distribution U 69.00 12.50 j 19 Loyal Distribution U 69.00 12.50 l 20 Mayfair Distribution U 161.00 13.80 21 Menomonie Distribution U 69.00 4.16 22 Menomonie Distribution U 69.00 12.50 23 Naples Distribution U 69.00 12.50 24 Neillsville Distribution U 69.00 4.16 25 Neillsville Distribution U 69.00 12.50 26 North Fork Distribution U 34.50 12.50 27 Dnalaska Distribution U 69.00 13.80 28 Dsceola Distribution U 69.00 12.50 29 Ctter Creek Distribution U 69.00 12.50 30 Phillips Distribution U 115.00 12.50 31 Prescott Distribution U 69.00 12.50 32 Rice Lake Distribution U 69.00 12.50 33 Ridgeland Distribution U 69.00 23.00 34 Rush River Distribution U 69.00 23.00 35 Rusk Distribution U 69.00 12.50 38 second Street Distribution U 34.50 13.80 37 Sparta Distribution U 69.00 12.50 38 Spencer Distribution U 69.00 12.50 39 Strum Distribution U 69.00 12.50 40 FERC FORM NO. 1 (ED. 12-86) Page 426.2

D%te cf R" port Y;st of Riport N*me of Respondent This Riport 1st (Mo, Ca Yrl NORTHERN STATES PCWER COMFANY(WISCONSIN) (1) x An Original Dec. 31, 1994 (2) A Resumission 12/31/h4 SUBSTATIONS (Continued)

5. Show in columns (1), (j),and (k) special equipment such cf lessor, date and period of lease, and annual rent. For any as rotary converters, rectifiers, condensers, etc. and aux- substation or equipment operated other than by reason of sole 11Lary equipment for increasing capacity, ownership or lease, give name of co-owner er other party, ex-

6. Designate substations or major items of equipenent leased plain basis of sharing expenses or other accounting between from others jointly owned with others, or operated otherwise the parties, and state amounts and accounts affected in respon-then by reason of sole ownership by the respondent. For dent's books of account, Specify in each case whether lessor, eny cubstation or equipment operated under lease, give name co-owner, or other party is an associated company.

Number of Number of CONVERSION APPARAWS AND SPECIAL EQUIPMENT Line Crotcity of Substation Transformers Spare Type of Equipment Number of Units Total Capacity No.

(In S:grvice) (In MVal in Service Transformers (j) (k)

(f) (g) (h) (1) 1 11 1 2

11 1 3

11 1 4

14 1 5

56 2 6

8 1 7

6 1 1 8

93 2 1 5 9 182 2 Capacitor Bank 10 56 2 11 11 1 12 11 1 13 11 1 14 11 1 15 56 2 16 11 1 1 5 17 11 1 Capacitor Bank 18 28 2 19

.1 1 23 93 2 5 21 6 1 Capacitor Bank 1 22 56 2 23 11 1 24 5 1 1 5 25 11 1 Capacitor Bank 26 21 2 1 5 27 14 1 Capacitor Bank 7 28 11 1 Capacitor Bank 1 29 56 2 30 18 2 31 11 1 56 2 Capacitor Bank 1 5 32 j 1 7 33 6 1 Capacitor Bank l 34 l 21 4 35 11 1 36 14 1 37 56 2 5 38 11 1 Capacitor Bank 1 Capacitor 1 5 39 11 1 40 1

Page 427.2 Next Fage is 429 FERC FORM NO. 1 (ED. 12 86)

Name of Resoondent This Report 13: Date of Report Year of Report NCRTHERN STATES POWER COMPANY (WISCCNSIN) (1) [x] An Ori (Mo De Yrl (2) ( J A Resubinal ission 12I31/h4 Dec. 31, 1994 -

SUBSTATIONS

1. Report below the information called for concern. resale, may be grouped according to functional character,but ing substations of the respondent as of the end of the the number of such substations must be shown.

year. 4. Indicate in column (b) the functional character of each 2, Substations which serve only one industrial or substation, designating whether transmission or distribution street railway customer should not be listed below, and whether attended or unattended. At the end of the page,

3. Substations with capacities of less than 10,000 sununarise according to function the capacities reported for Kva, except those serving customers with energy for the individual stations in colunn (fl .

VOLTAGE (In MVal Line Name and location of Substation Character of Substation No. Primary Secondary Tertiary (a) (b) (c) (d) (e) 1 Swift Creek Distribution U 69.00 13.00 2 Truax Distribution U 69.00 12.50 3 U.S. Rubber Distribution U 69.00 2.40 4 U.S. Rubber Distribution U 69.00 4.16 5 Viroqua Distribution U 69.00 13.80 6 Viroqua Distribution U 69.00 4.16 7 Washburn Distribution U 34.50 12.50 8 West Salem Distribution U 69.00 23.90 9 Willow River Distribution U 115.00 23.00 10 Woodmohr Distribution U 69.00 23.00 11 Yellcw River Distribution U 69.00 23.00 12 13 14 Total Distribution Substations 15 Above 10 MVA 16 17 108 Distribution Substations 14 Under 10 MVA Capacity 19 20 18 Distribution serving one 21 Industrial Customer 22 23 24 Distribution Substation Totals 25 26 y 27 28 29 30 31

]

32 33 34 35 36 37 38 39 40 l

l FERC FCRM NO. 1 (ED. 12 86) Page 426.3

Date of Report Year cf Report Name of Respondent This Report Ist (Mo, Da Yr)

NORTHERN STATES POWER COMPANY (WISCONSINI (1) (x] An Original Dec. 31, 1994 (2) [ l A Resu pission 12/31/04 SUBSTATIONS (Continued)

5. Show in columns til,tj),and (k) special equipment such of lessor, dats and period of lease, and annual rei.e. For any as rotary converters, rectifiers, condensers, etc. and aux- substation or equipment operated other than by reason of so.

111ary equipment for in reasing capacity, ownership or lease, give name of co-owner or other party, ex-

6. Designate substations or major items of equipment leased plain basis of sharing expenses or other accounting between f rom others, jointly owned with others, or operated otherwise the parties, and state amounts and accounts affected in respon-than by reason of sole cwnership by the respondent. For dent's books of account. Specify in each case whether lesser, any substation or equipment operated under lease, give name co-owner, or other party is an associated company.

Number of Number of CONVERSION APFARAWS AND SPECIAL EQUIPMENT Line Capacity of substation Trans f onners Spare Number of Units Total Capacity No.

(In Service) (In MVal in Service Transformers Type of Equipment (j) (k)

(f) (g) (h) (i) 1 5 1 59 2 Capacitor Bank 2

56 2 3

9 3 1 4

20 4 5

13 1 1 5 6 5 1 Capacitor Bank 7

13 4 1 5 8 56 2 Capacitor Bank 9

28 1 1 5 10 11 1 Capacitor Bank 11 11 1 12 13

' 14 14 77 15 1,380 74 4 Capaciter Bank 16 17 9 50 18 402 181 10 Capacitor Bank 19 20 2 13 21 144 28 1 Capacitor Bank 22 23 5 140 24 1,921 280 15 Capacitor Bank 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Page 427.3 Next Fage is 429 FERC FORM NO. 1 (CD, 12-86)

l 1

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• • " page is 429) a

Date of Report Year of Report Mame of Respondent This Report Isr Da, Yrl (1) (x) An Ort inal (Mo Dec. 31, 1994 NORTiiERN STATES POWER COMFANYiWISCONSIN) (2) ! I A Res assion 12/31/94 ELECTRIC DISTRIBITTION METERS AND LINE TRANSFORMERS

1. Report below the information called for concerning lease, give name of lessor, date and period of lease, and an-distribution watt-hour meters and line transformers. nual rent. If 500 or more meters or line transfomers are held

2. Include watt-hour demand distribution meters, but not other than by reason of sole ownership or lease, give name of co-owner or other parties, explain basis of accounting for external demand meters.

expenses between the parties, and state amounts and ac-

3. Show in a footnote the number of distribution watt-hour meters or line transformers held by the respondent under counts affected in respondent's books of account. Specify lease from others, jointly owned with others, or held other- in each case whether lessor, co owner, or other party is an wise than by reason of sole ownership by the respondent. associated company.

If 500 or more meters or line transformers are held under a LINE TRANSFORMERS Line Number of Watt-Hour Meters No. Item Number Total Capacity (In MVa)

(b) (c) (d)

(a) 67,172 2,354l 218,617 i Number at Beginning of Year l

2 Additions During Year 2,099 E!

4,990 3 Purchases 1 3

4 Associated with Utility Plant Acquired 5 TOTAL Additions (Enter Total of lines 2,102 66 4,990 3 and 41 l

6 Reductions During Year 1,612 44 5,123 7 Retirements 0 0 0 8 Associated with Utility Plant Sold I

9 TOTAL Reductions (Enter Total of 5,123 1,612 44l lines 7 and 8) 218,484 67,662 2.396l 10 Number at End of Year (Lines 1+5-9) 11.535 2,107 159l 11 In Stock l

12 Incked Meters on Customers' Premises 1.971 l

13 Inactive Transformers on System 65,555 2,237 204,843 I 14 In Customers' Use In Company's Use 135 15 16 TOTAL End of Year (Enter Total of 2,39f lines 11 to 15. This line 218,484 67,662 should equal line 10.)

FERC FORM NO. 1 (ED. 12-88) Page 429

Name of Resoondent NORTHERN STATES POWER COMFANY(WISCONSIN)

This Report Ist Date of Re ort Year of Report 113 x An Or inal (Mo, Da Y)

(2) A Res assion 12/31/h4 Dec. 31, 1994 ENVIRONMEW AL PROTECTION FACILITIES

1. For purposes of this response, environmental protection or low sulfur fuels including storage and handl-facilities shall be defined as any building, structure, ing equipment equipment, facility, or improvement designed and constructed (3) Pbnitoring equipment solely for control, reduction, prevention or abatement of (4) Other.

discharges or releases into the environment of gaseous, liquid, B. Water pollution control facilitiest or solid substances, heat, noise or for the control, (1) Cooling towers, ponds, piping, pumps, etc.

reduction, prevention, or abatement of any other adverse im- (2) Waste water treatment equipment pact of an activity on the environment. (3) Sanitary waste disposal equipment

2. Report the differences in cost of facilities installed (4 ) . 011 interceptors fer environmental considerations over the cost of alternative (5) Sediment control facilities j facilities which would otherwise be used without environmental (6) Monitoring equipment l considerations. Use the best engineering design achievable (7) Other.

without environmental restrictions as the basis for determining C. Solid waste disposal costas cests without environmental considerations. It is not (1) Ash handling and disposal equipment intended that special design studies be made for purposes of (2) Land this response. Base the response on the best engineering (3) Settling ponds judgement where direct comparisons are not available. (4) Other. i include in these differences in costs the costs or estimated, D. Noise abatement equipments l j

costs of environmental protection facilities in service, *

(1) Structures (

constructed or modified in connection with the production, (2) Mufflers transmission, and distribution of electrical energy and shall (3) Sound proofing equipment be reported herein for all such environmental facilities (4) Monitoring equipment placed in service on or after January 1, 1969, so long as it (5) Other.

As readily determinable that such facilities were constructed E. Esthetic costs:

or modified for environmental rather than operational purposes. (1) Architectural costs Also report similar expenditures for environmental plant (2) Towers included in construction work in progress. Estimate the cost (3) Underground lines of facilities when the original cost is not available or (4) Landscaping facilities are jointly owned with another utility, provided the (5) Other.

rsspondent explains the basis of such estimations. F. Additional plant capacity necessary due to Examples of these costs would include a portion of the costs restricted output from existing facilities, or addi-of tall smokestacks, underground lines, and landscaped substa- tion of pollution control facilities.

tions. Explain such costs in a footnote.

G. Miscellaneous

3. In the cost of facilities reported on this page, include (1) Preparation of environmental reports en estimated portion of the cost of plant that is or will be (2) Fish and wildlife plants included in Accounts used to provide power to operate associated environmental pro. 330, 331, 332, and 335.

tection facilities. These costs may be estimations on a per- (3) Parks and related facilities esntage of plant basis. Explain such estimations in a footnote. (4) Other.

4. Report all costs under the major classifications provided 5. In those instances when costs are composites of both below and include, as a minimum, the items listed hereunder actual supportable costs and estimates of costs, specify A. Air pollution control facilities:

in column (f) the actual costs that are included in (1) Scrubbers, precipitators, tall smokestacks, etc. column (e) .

(2) Changes necessary to accomodate use of 6. Report construction work in progress relating to en-environmentally clean fuels such as low ash vironmental facilities at line 9.

Lins Classification of Cost No. Balance at Actual Cost (a)

Additions Retirements Adjustments End of Year (b) (c) (d) (e) (f) 1 Air Pollution Control Facilities $26,315,724 $25,994,724 2 Witer Pollution Control Facilities 250,678 177,021 3 solid Waste Disposal Costs 4 Noise Abatement Equipment 1,820,196 5 Esthetic Costs 267,034 163,034 6 Additional Plant Capacity 7 Miscellaneous (Identify significant)

• 102,477 107,477 8

TOTAL (Total of lines 1 thru 7) $28,836,099 $26,442,256 '

9 Construction Work in Progress FERC FORM NO. 1 (ED. 12-68) Page 430

Date of Report Year of Report Name of Respondent This Report Is: De Yrl NCRTHERN STATES POWER COMPANY (WISCONSIN) (1) [x] An Orlojnal (Mo,31/h4 Dec. 31, 1994

{2) [] A Res h ission 12/

ENVIRONMENTAL PROTECTION EXPENSES

1. Show below expenses incurred in connection with tion of pollution control equipment,use of alternate en-the use of environmental protection facilities, the vironmentally preferable fuels or environmental regula-cost of which are reported on page 430. Where it is tions of governmental bodies. Base the price of replace-necessary that allocations and/or estimates of costs ment power purchased on the average eystem price of be made, state the basis or method used, purchased power if the actual cost of such replacement

' 2. Include below the costs incurred due to the power is not known. Price internally generated replace-operation of environmental protection equipment, ment power at the system average cost of power generated facilities, and programs.

if the actual cost of specific replacement generation

3. Report expenses under the subheadings listed is not known.

below. 6. Under item 8 include ad valorem and other taxes

4. Under item 6 report the difference in cost be- assessed directly on or directly relatable to environmen-tween environmentally clean fuels and the alternative tal facilities. Also include under item 8 licensing and fuels that would otherwise be used and are available similar fees on such facilities.

for use. 7. In those instances where expenses are composed of

5. Under item 7 include the cost cf replacement power, both actual supportable data and estimates of costs, purchased cr generated, to compensate for the defi- specify in column (c) the actual expenses that are in-ciency in output from existing plants due to the addi- c3uded in column (b) .

Classification of Expenses Amount Actual Expenses Line (b) (c)

No. (a)

$1,079,382 $1,079,382 1 Depreciation 2 Labor Maintenance, Materials, and Supplies Cost Related to Env. 617,998 617,996 Facilities and Programs 3 Fuel Related Costs 4 operation of Facilities 5 Fly Ash and Sulfur Sludge Removal 6 Difference in Cost of Environmentally Clean Fuels 7 Replacement Power Costs e Taxes and Fees 9 Administrative and General 10 Other (Identify significant)

$1,697,380 $1,697,38C 11 TCTAL FERC FORM NO. 1 (ED. 12 88) Page 431 Next Page as 450

Q P430 7(e)); ,

Automatic sluice gate to maintain stream flow when plant is operating 15,751 Unit to maintain stream flow 166,720 182,417 l

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Page 430.A

INDEX Schedule Page No.

Accrued and prepaid taxes . . . . . . . . . . . . . . . . . ... . ... . .. . ... 262-263 Accumulated Deferred income Taxes .. ... ....... . .. ...... . .. 234 272-277 Accumulated provisions for depreciation of common utility plant. . .. ...... . .... ... ... . . ... ... .. 356 utility plant . .. . ... .... .. .. ..... .. .. .. .... . .... 219 utility plant (summary) . .. .. ... .. . . .. . ... ......... .. ... . .. . 200-201 Advances from associated companies . . ... .... . . . .. 256-257 Allowances . . . . . . . . . . ... . .. .. . . . . . . ... .. 228-229 Amortization miscellaneous . ... ... . .. . . .. . . ... .. . ... .. 340 of nuclear fuel .. . . 202-203 Appropriations of Retained Earnings . . . . . .. 118-119 Associated Companies advances from . . . . .... . . .. .. . .. . . ...... . .. 256-257 corporations controlled by respondent . . . ... . .. . . .. 103 control over respondent . . ... ... . . .. . . ... ...... 102 interest on debt to . .. .. . .. ...... . ... . ...... 256-257 Attestation . . .... . . ............. . . . .. . .. ... ... .. ..... 1 Balance sheet comparative . . .. . ... ... . . .. . .... ... . . ... 110-113 notes to . . . . . . ... .... . . . .... . . ... .. 122-123 Bonds.... . .. .... ... .. .. . .. . ... . .. ...... .... 256L257 Capital Stock . . . . . . . . . .. .. .. . . . .. .. .. .... ... . 251 discount. , . .. . .. .. .. . .. .... .... . .... . .. 254 expense.... .. . . .. .... . .. .. . . . .... 254 installments received . .. .. . . ..... ... 252 premiums . . . ..... .... . . .. .... . . . ... .. 252 reacquired . . . . . .... . . . . .... .... . . .. .. ... 251 subscribed . . . . . . . . ... .. ... . ... . . .. ... ..... ... 252 Cash flows, statement of . . . ..... ....... ... .. .... ........ ... . 120-121 Changes important during year. . . . . . . . .... .. .. . ... ..... . ........ 108-109 Construction overheads, electric . ... ...... ... .. . .. . ... ... . . . .. . 217 overhead procedures, general description of . . . . .. . . 218 work in progress - common utility plant . . . ... ..... .... 356 work in progress - electric . . . . . . . . . . . . . . ..... .. .... .... . .. 216 work in progress - other utility departments . . . . . . ... .. ... . ............ 200-201 Control corporations controlled by respondent . . . . . . . . . .. .. . .... .............. 103 over respondent . . ...... ........ . ... .. ... .. .............. . .. .. 102 security holders and voting powers. . . . . . . . . . . . . . . . ... ... .. . .. .. 106-107 Corporation controlled by . . . . . . . . . . . . . . . . .. .. ..... . ...... .. ............... .... 103 incorporated . . ..... .. ..... .... ....... ........ ...... . .. ........ 101 CPA, background information on . . . . . . . . ..... ..... .. .. . ...... ... ....... 101 CPA Certification, this report form . . . . . . . . . . . . . . . . . . ....... ... ... .. . .. .. I-il FERC FORM NO.1 (REVISED 12 93) Index 1

INDEX (Continued)

Schedule Page No.

. Deferred credits. other ................... .. ............. ... .. ......... ...... 269 debits. miscellaneous . . . . . . . ............ ............., ... ........ .... 233 income taxes accumulated - accelerated amortization property . . . . . . . . . . . . . . . . . . . . . . .. .... ........... .... .... 272-273 income taxes accumulated - other property . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . , . . . . . 274-275 income taxes accumulated - other . . . . . . . . . . ...... .......................... 276-277 income taxes accumulated - pollution control facilities . . . . . . .s..... . . .... .. 234 Definitions, this report form ...... ......... .... ...... .... . ..... ..... .. iii Depreciation and amortization of common utility plant . . ...... . ...... .. .. .. .............. .. .. . 356 of electric plant . . . . .. ......

........ .... . ...... ....... ..... 219 336 338 Directors . . . . .. . ...... . ...... .............................. ....... 105 Discount on capital stock . . ... ........... ..... ..... . .. .. . . . . .. . . 254 Discount - premium on long-term debt . . . ... . .... .............. ... . . . . 256-257 Distribution of salaries and wages . . . . . . . . . . . . . . . . . . . . . ......... . 354 355 Dividend appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118-119 Earnings, Retained . . . . . . . . . . . . . . . . . . . .

........ ................ .... .. .... 118 119 i Electric energy account . . . . . . ........ . ...... ............. ......... ... .. 401 Environmental protection expenses ..... ...... .... .... . .. . . . ....... . .... ........ . 431 facilities . . . . . . .. . ..... . .............. .............. ....... ... 430 Expenses electric operation and maintenance . . . . . . . . . . . . . . . . ........ . ... . ...... 320-323 electric operation and maintenance, summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 323 unamonized debt . . ............. .................... ............... .. 256 Extraordinary property losses . . . . . . . . . . . . . . ..... ........... .. ........... . 230 Filing requirements, this report form . . . . . . . . . . .... ... .., ..... ........... .... l-li General description of construction overhead procedure . . . . . . . . . . . . . . . . . . . . . . . ...... 218 General information . .. .... ........ .... ................, .............. 101 Ge ne ral instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... .. .. ... . I-vi Generating plant statistics hydroelectric (large) .. ..... ........ ....... . ....... ... .... ...... . 406-407 l pumped storage (large) . . . . . . . .. .. . ........ .... .... ......... .. . .. 408 409 small pla n ts . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . .......... ..... 410 411 steam-electric (large) ........ .. . . ....... . .... . .

.. . .... 402 403 Hydro-electric generating plant statistics . . . .. . .. ....... .. ..... ....... 406-407 IdW&ation . . . . . . ................ ...... . . .. .......... .. ..... ..... 101 Important changes during year . . . . . . . . . ... ... . .. .... .............. .... 108 109 income statement of, by departments . . ........... .... .......... .......... ...... 114-117 statement of, for the year (see also revenues) .... ........ ................ ... 114 117 deductions, interest on debt to associated companies . . . . . . . ................. .... 340 deductions, miscellaneous amortization . . . .

. ... ............................. 340 deductions, other income deduction . . . . . . . . . .............. ..........,.......

340 deductions, other interest charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 340 incorporation information . . . . . . . . . . . . . . . . . . . . . . .... ........................... 101 Installments received on capital stock . . . . . ........ .......... ............. .... 252 1

l FERC FORM NO.1 (ED.12-94) Index 2 _ . _ _ _ _ - ___-_______ - _ -

INDEX (Continued)

Schedule Page No.

Interest charges, on debt to associated companies . . . . . . . . . . . . . . ...... .. ... .. 340 charges, other . .... ......... .. ... . .. .. .. . ............ ..... ... 340 charges, paid on long-term debt, advances, etc. . . . . . . . . .. ... .. .. ....... 256-257 investments nonutility property . . . . . . . ... . ................. . ....... .... .. ..... 221 subsidiary companies. . ... ... ........ .. ... .. .... . .. . .... .. . 224-225 Investment tax credits, accumulated deferred .... ................ ...... ........ 266-267 Law, excerpts applicable to this report form. . . . . ....... ........... . . .. .. lii-iv List of schedules, this report form . ... . ... . .. . ...... .. ......... 2-4 Long-term debt . . . . . . ... . . ... .. . .... . .. ... ... . 256-257 Losses - Extraordinary property . . .......... . ... ...... ... . ... .... 230 Materials and supplies . . . . . .... .. . .. . . . .. . . . .. ... 227 Meters and line transformers . .. ... .. . . 429 Miscellaneous general expenses . . . . ... .. . . .... ... ... . 335 Notes to balance sheet . . . . . .. . . . ... . .. .. ... .. .. 122-123 to statement of changes in financial position . . .. ... . . ..... .. . 122-123 to statement of income . . .... . .. ... . .. .. ...... 122 123 to statement of retained earnings . . .. ........ . ... ...... .. ... 122-123 Nonutility property . . .. ..... .... .... ... . .. ...... .. 221 Nuclear fuel materials. . . . .. .. . . ....... ..... ......... .. ....... 202-203 Nuclear generating plant, statistics ... .. . ...... . . ... ..... . . ......... 402-403 Number of Electric Department Employees . ..... .... .. ..... .......... ... ... 323 Officers and officers' salaries. . . . . . . . . ..... ............ .. .. ....... 104 Operating expenses - electric. . . . . ... ... ... . . . . . . . .... 320-323 expenses - electric (summary) . ... . .. . . .... . .. ... . . ...... 323 Other paid-in capital . . . .. .... .... .. .. . ... .. . ....... . ...... ... 253 donations received from stockholders. . . . . . ................... .. ........... 253 gains on resale or cancellation of reacquired capital stock . . . .... . .... . ..... ..... .. .. .. .. ....... 253 miscellaneous paid-in capital. ....... ... . . ... . . . . . . ...... .... 253 reduction in par or stated value of capital stock . . . . . . . . ... . ... . .. .... 253 regulatory assets . . . . . . . . . . . . . . ... . .... . . ....... ... .. ..... . 232 regulatory liabilities. . . . .. . .. .. ... .... ...... ........... 278 Overhead, construction - electric. . . ...... .. ... .. . . .. ... 217 Peaks, monthly, and output . . ....... ...... ............... . .... ........... 401 Plant, Common utility accum"I'ted provision for depreciation .. ... .... . .... .......... . ..... 356 acquisitir.in adjustments . . . . . . . . . . . . ... ........ .. ... . ..... .. .... 356 allocated to utility departments ..... ...... ..... ... ... ......... ..... . . 356 completed construction not classified . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 356 construction work in progress . . . . . . . . . . . . . . .......... . ........... ....... 356 expenses. .... ..... ............. .. ............. ... ........ ....... 356 held for future use . . ....... ...... .............. . ............. .. ...... 356 in service . . . . . . . . , . . . . .......... .. ..... ... .. . ............ . 356 leased to others . . . .. ... ..... .. ... .... ... .. . ........ . ..... 356 Plant data . ....... ....... . ............. .......... ... ...... .. .. 217 218 336-338 401-429 FERC FORM NO.1 (REVISED 12 93) Index 3

1 l

INDEX (Continued)

Schedule Page No.

Plant - electric accumulated provision for depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 219 construction work in progress . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216 h e ld for fut u re u s e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214 i n s e rvic e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 204-207 le as e d to oth e rs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213 Plant - utility and accumulated provisions for depreciation l

amortization and depletion (summary) . . . . . . . . . . . . . . . . . . , . . . . ................ 201 Pollution control facilities, accumulated deferred i n c o m e t ax e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 234 Power Exchanges . . . . . . . . . . . . . . . . . . . . ... . ............ . .... ....... .. . 326-327 i Premium and discount on long-term debt . . . ..... .. ... ...... . . .... . .. ... 256 Premium on capital stock . . . . . . . . . . . . . . . . . . . . . . . . . . ... ...... ... .. . 251 P re p ai d tax e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 262 263 Property - losses, extraordinary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230 Pumped storage generating plant statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...... 408-409 Purchased power (including power exchanges) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326-327 Reacquired capital stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 Reacquired long-term debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... . ....... ....... .. 256-257 Receivers' cartificates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... .. . .. .... 256-257 i Reconciliation of reported net income with taxable income '

from Federal income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......... ........ 261 Regulatory commission expenses deferred . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 233 Regulatory commission expenses for year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 350-351 Research, development and demonstration activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 352-353 Retained Earnings amortization reserve Federal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............. ...... 119 a ppropriated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .............. ... 118-119 state ment of, for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118-119 unappropriated . . . . . . . . . ... ..... ....... ..................... ......... 118-119 Reve n ues - electric operatmg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300-301 Salaries and wages directors fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..... .. .. ............. 105 d is trib ution of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 354-355 officers'..............................................................

Sales of electricity by rate schedules . . . . . . . . . . . . . . . . . . . . .

. 104

. .. . ......... .. .. 304 Sales - for resale . . . . . . . . . . . . . . . . . . . . . . . .... ........... ...... . ........ 310-311 Selva g e - n uclear f uel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202 203 Schedules, this report form . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Securities exchange registration . . . . . . . . . . . ......................... ........... ...... 250-251 holders and voting powers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............... . 106-107 State m e nt of Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . .120-121 Statement of income for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114 117 Statement of retained earnings for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......... 118-119 Steam-electric generating plant statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 402-403 Stock liability for conversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252 S u bs tatio n s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .......................... ....... 426 Supplies - materials and . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 227 I

l FERC FORM NO.1 (ED.12 90) Index 4

INDEX (Continued)

Schedule Page No.

-Taxes accrued and prepaid . . . . . . . . . . . . . . . . . . ... .............. . . .. 262-263 charged during year . .. . . . . . . . . . . . . . . . . . . ............... . .. ... ... 262 263 on income, deferred and accumulated . . . . . . . . . . . . . . . . ........ .... . 234 272-277 reconciliation of net income with taxable income for. . . ... . . .. . .. ... 261 Transformers, line - electric . . . . . . . ... ....... . .... . .. . . .. . 429 Transmission lines added during year . . . ............. .. ... .. .... .. . . 424-425 lines statistics . . . . . . . . . . . . . . . . . . . . . . ..... . . .. . .... . . .. 422-423 of electricity for others . . . . . . . . . . . ... .. .. .. .. . . 328 330 of electricity by others . . . . . .. ... . .... . . . . .... .. . 332 Uncmortized '

debt discount '. . . . . . . . . . . ....... ........ ........ . .... .. . . .. 256-257 debt expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. . .. . . 256-257 premium on debt . . . . . . . . .... ... .. ... .... .. . .... .. . ... 256-257 UnrGcovered Plant and Regulatory Study Costs . . . . .. . . . . . . . . . . . . . . . . . . . .. 230 l

1 I

FERC FORM NO.1 (ED.12 90)- Index 5

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