**BEFORE      THE STATE CORPORATION COMMISSION**

**OF      THE STATE OF KANSAS**

|  **In                the Matter of the Application of Kansas City Power and Light Company                for                Approval to Make Certain Changes in its Charges for Electric Service                to                Begin the Implementation of Its Regulatory Plan.** | **)****)****)****)****)****)** |   **Docket                No.: 06-KCPE-828-RTS** |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------|------------------------------------------------------------|

**STIPULATION      AND AGREEMENT**

**I.**
**KANSAS      CITY POWER & LIGHT COMPANY’S APPLICATION**

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----

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**II.      ADDITIONAL PARTIES TO THIS PROCEEDING **

**,      **

**III.      **
**KCPL,      STAFF AND OTHER PARTIES’ PRE-FILED POSITIONS**

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**IV.**
**TERMS      OF THE STIPULATED SETTLEMENT **

**A.**
**Stipulated      Revenue Requirement and Customer Advancement Amount**

**B.**
**Energy      Cost Adjustment**

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**C.**
**Spearville      Wind Facility**

**D.**
**Miscellaneous      Stipulated Accounting Provisions**

**1)**
**Rate      Case Expenses**

**2)**
**Talent      Assessment Expenses**

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**3)**
**Depreciation      Rates**

**4)**
**Enhanced      Security Costs**

**5)**
**Asset      Retirement Obligations and Cost of Removal**

**6)**
**Pension      Costs**

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**7)**
**Decommissioning      Accruals for Wolf Creek**

**8)**
**SO**
**2      **

**Emission      Allowances **

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**9)**
**Surface      Transportation Board Expenses**

**10)      **
**AFUDC      Rate on Iatan 2**

**E.**
**Test      Period in Future Rate Cases**

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**F.**
**Rules      and Regulations**

**1)**
**Returned      Check Charges**

|   | **2)** | **Credit                and Debit Card Program** |
|--------|--------|--------------------------------------------------|

|   | **3)** | **Deletion                of “seasonal” in Tariff                Language** |
|--------|--------|-----------------------------------------------------------------------------------------|

|   | **4)** | **Merging                of “Liability of Company” and “Continuity of                Service”** |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------|

**G.**
**Rate      Design **

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**V.**
**MISCELLANEOUS      PROVISIONS**

**A.**
**The      Commission's Rights**

**B.**
**Staff's      Rights**

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**C.**
**Signatory      Parties’ Rights**

**D.**
**Parties      not Signatories to the Agreement **

**E.**
**Negotiated      Settlement**

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**F.**
**Interdependent      Provisions**

**G.**
**Submission      Of Documents To The Commission Or Staff**

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(#12080)

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**APPENDIX            A**

**Kansas            City Power & Light Company**

**Depreciation            & Amortization Rates**

**Kansas            Jurisdictional**

| **Account**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |  **Acct.****No.** | **Avg.****Service****Life** |  **Net****Salvage** |  **Deprec.****Rate** |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------|-----------------------------|--------------------------|---------------------------|
|  **Total                      Steam Production (Note)**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                   |                        |                     |                      |
| Structures                      & Improvements                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | 311                    | 32.0                        | -10.0%                   | 3.44%                     |
| Structures                      & Improv - Haw 5 Rebuild                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | 311                    |                        |                     | 0.85%                     |
| Boiler                      Plant Equipment (excl trains)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | 312                    | 25.5                        | -5.0%                    | 4.12%                     |
| Boiler                      Plant Equipment - Trains                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | 312                    | 15.0                        | 10.0%                    | 6.00%                     |
| Boiler                      Plant Equip-Scrubber-La Cygne                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | 312                    | 10.0                        | 0.0%                     | 10.00%                    |
| Boiler                      Plant Equip - Haw 5 Rebuild                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 312                    |                        |                     | 1.02%                     |
| Turbogenerator                      Units                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | 314                    | 42.4                        | 0.0%                     | 2.36%                     |
| Accessory                      Electric Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | 315                    | 33.7                        | 5.0%                     | 2.82%                     |
| Accessory                      Electric Equip - Haw 5 Rebuild                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 315                    |                        |                     | 0.70%                     |
| Acc                      Electric Equip - Computers (like 391)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | 315                    | 30.0                        | 8.0%                     | 3.07%                     |
| Miscellaneous                      Power Plant Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 316                    | 22.8                        | 5.0%                     | 4.16%                     |
| Misc                      Power Plant Equip - Haw 5 Rebuild                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | 316                    |                        |                     | 1.03%                     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                   |                        |                     |                      |
| ** ****Total                      Nuclear Production (Note)**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |                   |                        |                     |                      |
| Structures                      & Improvements                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | 321                    |                        |                     | 1.55%                     |
| Reactor                      Plant Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | 322                    |                        |                     | 1.73%                     |
| Turbogenerator                      Unites                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 323                    |                        |                     | 1.96%                     |
| Accessory                      Electric Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | 324                    |                        |                     | 1.73%                     |
| Miscellaneous                      Power Plant Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 325                    |                        |                     | 2.36%                     |
| Nuclear                      Plant Write-Off                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | 328                    |                        |                     | 1.73%                     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                   |                        |                     |                      |
| ** ****Total                      Combustion Turbines**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                   |                        |                     |                      |
| Structures                      & Improvements                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | 341                    | 25.0                        | 0.0%                     | 4.00%                     |
| Fuel                      Holders, Producers, & Acc. Equip.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | 342                    | 25.0                        | 0.0%                     | 4.00%                     |
| Generators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 344                    | 25.0                        | 0.0%                     | 4.00%                     |
| Accessory                      Electric Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | 345                    | 25.0                        | 0.0%                     | 4.00%                     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                   |                        |                     |                      |
| ** ****Total                      Wind Generation**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                   |                        |                     |                      |
| Structures                      & Improvements                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | 341                    | 20.0                        |                     | 5.00%                     |
| Generators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 344                    | 20.0                        |                     | 5.00%                     |
| Accessory                      Electric Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | 345                    | 20.0                        |                     | 5.00%                     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                   |                        |                     |                      |
| ** ****Total                      Transmission Plant**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |                   |                        |                     |                      |
| Structures                      & Improvements                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | 352                    | 45.0                        | -5.0%                    | 2.33%                     |
| Station                      Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 353                    | 29.3                        | 5.0%                     | 3.24%                     |
| Station                      Equip-Communication Equip (like 397)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | 353                    | 26.0                        | 5.0%                     | 3.65%                     |
| Towers                      & Fixtures                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 354                    | 40.0                        | -10.0%                   | 2.75%                     |
| Poles                      & Fixtures                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | 355                    | 27.0                        | -5.0%                    | 3.89%                     |
| Overhead                      Conductors & Devices                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 356                    | 27.0                        | 15.0%                    | 3.15%                     |
| Underground                      conduit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 357                    | 50.0                        | -5.0%                    | 2.10%                     |
| Underground                      Conductors & Devices                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | 358                    | 50.0                        | 10.0%                    | 1.80%                     |
|  Note: Nuclear                        Production rates are based on a lifespan under a 60-year                        license using                        remaining life rates.  Rates                        for Steam Production Plant related to Hawthorn Unit 5 Rebuild                        plant                        reflect Missouri jurisdictional rates after consideration                        of insurance and                        subrogation recoveries recorded in Account 108, Accumulated                        Provision for                        Depreciation. Future depreciation studies will use remaining                        life                        rates.                                                 16**Total                      Distribution Plant** |
| Structures                      & Improvements                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | 361                    | 45.0                        | -5.0%                    | 2.33%                     |
| Station                      Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 362                    | 37.0                        | 7.0%                     | 2.51%                     |
| Station                      Equip-Communication Equip (like 397)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | 362                    | 26.0                        | 5.0%                     | 3.65%                     |
| Poles,                      Towers, & Fixtures                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | 364                    | 30.0                        | -6.0%                    | 3.53%                     |
| Overhead                      Conductors & Devices                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 365                    | 27.0                        | 25.0%                    | 2.78%                     |
| Underground                      Conduit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 366                    | 50.0                        | -5.0%                    | 2.10%                     |
| Underground                      Conductors & Dev                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | 367                    | 25.0                        | 20.0%                    | 3.20%                     |
| Line                      Transformers                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 368                    | 25.0                        | 10.0%                    | 3.60%                     |
| Services                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 369                    | 33.0                        | 5.0%                     | 2.88%                     |
| Meters                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 370                    | 28.0                        | 5.0%                     | 3.39%                     |
| Install                      on Customers’ Premises                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | 371                    | 8.5                         | 2.0%                     | 11.53%                    |
| Street                      Lighting & Signal Systems                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | 373                    | 29.0                        | 5.0%                     | 3.28%                     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                   |                        |                     |                      |
| ** ****Total                      General Plant**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                   |                        |                     |                      |
| Structures                      & Improvements                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | 390                    | 50.0                        | 5.0%                     | 1.90%                     |
| Office                      Furniture & Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | 391                    | 30.0                        | 8.0%                     | 3.07%                     |
| Transportation                      Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 392                    | 11.0                        | 15.0%                    | 7.73%                     |
| Stores                      Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | 393                    | 30.0                        | 5.0%                     | 3.17%                     |
| Tools,                      Shop & Garage Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 394                    | 27.0                        | 5.0%                     | 3.52%                     |
| Laboratory                      Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | 395                    | 33.0                        | 5.0%                     | 2.88%                     |
| Power                      Operated Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 396                    | 15.0                        | 20.0%                    | 5.33%                     |
| Communication                      Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | 397                    | 26.0                        | 5.0%                     | 3.65%                     |
| Miscellaneous                      Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | 398                    | 17.0                        | 5.0%                     | 5.59%                     |

**Amortization            of Limited Term & Other Electric Plant**

| **Account**                                                          |  **Acct.****No.** | **Avg.****Service****Life** |  **Net****Salvage** |  **Deprec.****Rate** |
|----------------------------------------------------------------------|------------------------|-----------------------------|--------------------------|---------------------------|
|                                                                 |                   |                        |                     |                      |
| Intangible                      - Five Year Software                 | 303                    | 5.0                         | 0.0%                     | 20.0%                     |
| Intangible                      - Ten Year Software                  | 303                    | 10.0                        | 0.0%                     | 10.0%                     |
| Intangible                      - Communication Equip (like 397)     | 303                    | 26.0                        | 5.0%                     | 3.65%                     |
| Intangible                      - Accessory Equip (like 345)         | 303                    | 25.0                        | 0.0%                     | 4.00%                     |
| Steam                      Prod-Structures & Impr-Leasehold Impr | 311                    | Lease                       |                     |                      |
| Combustion                      Turbine Plant - Land Rights          | 340                    |                        |                     | 0.00%                     |
| Transmission                      Plant - Land Rights                | 350                    |                        |                     | 0.00%                     |
| Distribution                      Plant - Land Rights                | 360                    |                        |                     | 0.00%                     |
| General                      -Structures & Impr-Leasehold Impr   | 390                    | Lease                       |                     |                      |

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**Appendix            B**

**Treatment            of Pension Costs**

**Docket            No. 06-KCPE-828-RTS**

|   | · | Ensure                      that KCPL recovers the amount of the net prepaid pension asset                      representing the recognition of a negative pension cost used                      in setting                      rates in prior years; |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Ensure                      that the amount collected in rates is based on the pension                      cost determined                      using the methodology described below in item                      2.b.; |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Ensure                      that, once the amount in section 4 has been collected in rates                      by KCPL,                      all pension cost collected in rates is contributed to the pension                      trust; |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Ensure                      that all amounts contributed by KCPL are recoverable in                      rates. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------|

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**.**

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*** ***
*** ***

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**Appendix            C-1 (Schedule DAF-5)**

| **KANSAS                          CITY POWER & LIGHT                          COMPANY** |
|---------------------------------------------------------------------------------------------|

|                                                          |
|---------------------------------------------------------------|
| **DECOMMISSIONING                          COST ASSUMPTIONS** |

|                                                              |
|-------------------------------------------------------------------|
|                                                                   |
| **2005                              Decom Cost Est**              |   |   | $517,601,292 |   |
| **Cost                            Escalation Rate**               |   |   | 4.40% |
| **KCPL                            Share**                         |   |   | 47.00% |
| **Future                            Juris Allocation Factor**     |   |   | 45.51% |
| **Wtd                            Historical/Future Alloc Factor** |   |   | 43.16% |

|  Year |  2005                              Wolf Creek Decom Cost |  Escalated                              Wolf Creek Decom Cost |  KCPL                              Kansas Decom Cost |
|------------|---------------------------------------------------------------|--------------------------------------------------------------------|-----------------------------------------------------------|

| 2005                                2006                                2007                                2008                                2009                                2010                                2011                                2012                                2013                                2014                                2015                                2016                                2017                                2018                                2019                                2020                                2021                                2022                                2023                                2024                                2025                                2026                                2027                                2028                                2029                                2030                                2031                                2032                                2033                                2034                                2035                                2036                                2037                                2038                                2039                                2040                                2041                                2042                                2043                                2044                                2045                                2046                                2047                                2048                                2049                                2050                                2051                                2052                                2053 | -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                39,750,150                                98,265,842                                117,044,694                                69,175,512                                57,217,156                                51,909,882                                30,547,288                                32,682,038                                21,008,731 | -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                222,514,704                                574,279,120                                714,122,428                                440,629,758                                380,494,347                                360,389,791                                221,409,168                                247,304,811                                165,967,770 | -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                -                                45,135,564                                116,488,536                                144,854,781                                89,378,690                                77,180,639                                73,102,569                                44,911,314                                50,164,065                                33,665,411 |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**Appendix C-2 (Schedule DAF-5)**

| **WOLF                      CREEK DECOMMISSIONING TRUST                      ANALYSIS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   |   |
|  **DECOMMISSIONING                      TRUST FUND EARNINGS                      ASSUMPTIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   |   |
|   **TRUST                      FUND MANAGEMENT FEE**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   |   |   |   |   |
| **KS                      Avg Fund Bal**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | 231,278,443 |   |   |   |   |
| **KS                      Ann Fixed Fee**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 15,930 |   |   |   |   |
| **Avg                      Fixed Fee %**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | 0.01% |   |   |   |   |
| **Variable                      Fee %**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 0.21% |   |   |   |   |
| **Avg                      Tot Fee %**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | 0.22% | **0.22%** |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | **US****T-Bills** | **IT                      Govt****Bonds** | **LT                      Govt****Bonds** | **LT                      Corp****Bonds** | **Lrg                      Corp****Equities** |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| SBBI                      1925-2004 Arithmetic Mean                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | 3.80%3.70% | 5.50%5.40% | 5.80%5.40% | 6.20%5.90% | 12.40%10.40% |   |
| SBBI                      1925-2004 Geometric Mean                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
| Assumed                      Earnings                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | 3.75% | 5.45% | 5.60% | 6.05% | 11.40% |   |
| Effective                      Tax Rate                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |   |
| Earnings                      After Fees & Taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 2.82% | 4.18% | 4.30% | 4.66% | 8.94% | **Weighted****After-Tax****Earnings** |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **Year**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | **Investment                      Mix** |
| 2006                      2007                      2008                      2009                      2010                      2011                      2012                      2013                      2014                      2015                      2016                      2017                      2018                      2019                      2020                      2021                      2022                      2023                      2024                      2025                      2026                      2027                      2028                      2029                      2030                      2031                      2032                      2033                      2034                      2035                      2036                      2037                      2038                      2039                      2040                      2041                      2042                      2043                      2044                      2045                      2046                      2047                      2048                      2049                      2050                      2051                      2052                      2053 | 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%2.5%5.0%7.5%10.0%12.5%15.0%17.5%20.0%22.5%25.0%27.5%30.0%32.5%35.0%37.5%40.0%42.5%45.0%47.5%50.0%56.3%62.5%68.8%75.0%81.3%87.5%93.8%100.0% | 15.0%15.0%15.0%15.0%15.0%15.0%15.0%15.0%15.0%15.0%15.0%15.0%15.0%15.0%15.0%15.0%15.0%15.0%15.0%15.0%15.3%15.5%15.8%16.0%16.3%16.5%16.8%17.0%17.3%17.5%17.8%18.0%18.3%18.5%18.8%19.0%19.3%19.5%19.8%20.0%17.5%15.0%12.5%10.0%7.5%5.0%2.5%0.0% | 10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%10.0%8.8%7.5%6.3%5.0%3.8%2.5%1.3%0.0% | 30.0%30.0%30.0%30.0%30.0%30.0%30.0%30.0%30.0%30.0%30.0%30.0%30.0%30.0%30.0%30.0%30.0%30.0%30.0%30.0%29.0%28.0%27.0%26.0%25.0%24.0%23.0%22.0%21.0%20.0%19.0%18.0%17.0%16.0%15.0%14.0%13.0%12.0%11.0%10.0%8.8%7.5%6.3%5.0%3.8%2.5%1.3%0.0% | 45.0%45.0%45.0%45.0%45.0%45.0%45.0%45.0%45.0%45.0%45.0%45.0%45.0%45.0%45.0%45.0%45.0%45.0%45.0%45.0%43.3%41.5%39.8%38.0%36.3%34.5%32.8%31.0%29.3%27.5%25.8%24.0%22.3%20.5%18.8%17.0%15.3%13.5%11.8%10.0%8.8%7.5%6.3%5.0%3.8%2.5%1.3%0.0% | 6.48%6.48%6.48%6.48%6.48%6.48%6.48%6.48%6.48%6.48%6.48%6.48%6.48%6.48%6.48%6.48%6.48%6.48%6.48%6.48%6.36%6.24%6.12%5.99%5.87%5.75%5.63%5.51%5.38%5.26%5.14%5.02%4.89%4.77%4.65%4.53%4.41%4.28%4.16%4.04%3.89%3.74%3.58%3.43%3.28%3.13%2.98%2.82% |

----

**Appendix            C-3 (Schedule DAF-5)**

| **KANSAS                        JURISDICTION -                        QUALIFIED TAXABLE TRUST**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |  |
| **DECOMMISSIONING                        TRUST FUND CASH                        FLOWS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | **NET AFTER-TAX MARKET                        VALUE**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | **EOY                        2005 Market Value****Jan                        2006 Deposit****Market                        Value Incl Jan Deposit**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |                                29,141,298                                     312,183  29,453,481 |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | **EOY                        2005 Unrealized Net Gain**Effective                        Tax                        RateTax                        on Unrealized Net                        Gain                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |                                  2,416,440                                      20.00%                                     483,288 |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | Net                        After-Tax Market                        Value                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   | 28,970,193 |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | **Annual Accrual                        Escalation**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | 0.00% |   |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | **Trust****Fund****Accrual**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | **Trust****Fund****Expenditure** | **Earnings****After                        Fees****&Taxes** | **Trust****Fund****Balance** |  |
| **Year**2005                        2006                        2007                        2008                        2009                        2010                        2011                        2012                        2013                        2014                        2015                        2016                        2017                        2018                        2019                        2020                        2021                        2022                        2023                        2024                        2025                        2026                        2027                        2028                        2029                        2030                        2031                        2032                        2033                        2034                        2035                        2036                        2037                        2038                        2039                        2040                        2041                        2042                        2043                        2044                        2045                        2046                        2047                        2048                        2049                        2050                        2051                        2052                        2053 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 28,970,193                        32,288,620                        36,851,568                        41,710,286                        46,883,946                        52,392,963                        58,259,075                        64,505,428                        71,156,669                        78,239,044                        85,780,499                        93,810,791                        102,361,606111,466,685121,161,955131,485,673142,478,574154,184,035166,648,243179,920,382194,052,821208,862,926224,358,456240,545,164257,426,636275,004,137293,276,461312,239,783331,887,523352,210,214373,195,387394,827,458417,087,635439,953,835463,400,623487,399,160511,917,174536,918,950562,365,340588,213,796566,540,528469,814,551339,806,155261,004,452191,457,066123,435,40681,682,739                        33,203,111                        (0) |  |
| **1,395,355****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****2,392,460****598,115****0****0****0****0****0****0****0****0**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | 000000000000000000000000000000000000000(45,135,564)(116,488,536)(144,854,781)(89,378,690)(77,180,639)(73,102,569)(44,911,314)(50,164,065)(33,665,411)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | 1,923,071                        2,170,488                        2,466,258                        2,781,200                        3,116,557                        3,473,652                        3,853,893                        4,258,781                        4,689,915                        5,148,994                        5,637,832                        6,158,355                        6,712,619                        7,302,810                        7,931,258                        8,600,441                        9,313,001                        10,071,749                        10,879,679                        11,739,979                        12,417,644                        13,103,070                        13,794,248                        14,489,012                        15,185,042                        15,879,864                        16,570,862                        17,255,279                        17,930,231                        18,592,713                        19,239,611                        19,867,716                        20,473,740                        21,054,328                        21,606,077                        22,125,554                        22,609,316                        23,053,931                        23,455,996                        22,864,181                        19,762,559                        14,846,384                        10,576,986                        7,633,253                        5,080,910                        3,158,647                        1,684,437                        462,300 |  |
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----

| **REVENUE                          EQUALIZATION RECOMMENDATIONS**                |   |   |            |        |   | **APPENDIX                          D** |   |                                       |            |                                       |
|----------------------------------------------------------------------------------|--------|--------|-----------------|-------------|--------|-----------------------------------------|--------|--------------------------------------------|-----------------|--------------------------------------------|
| **06-KCPE-828-RTS**                                                              |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |
| **Rate                          Design and Jurisdictional Increase**             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |
| **with                          Small and Medium C&I decrease of 2%**        |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |
| **and                          Large and Large Power C&I decrease of 1.75%** |   |   |            |        |   |                                    |   |                                       |            |                                       |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   | **Residential**                         |   |
|                                                                             |   | Total  |            | Total       |   |                                    |   | General                          Use & |            | General                          Use & |   | General                          Use & |   | General                          Use & |   |   |   |
|                                                                             |   | Juris  |            | Residential |   | General                          Use    |   | Water                          Heat        |            | Spc                          Ht (1mtr)     |   | Spc                        Ht (2mtr) |   | Spc/Wtr                          Ht (2 mtr) |   | Time                          of Day |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |
| **Rate                          Revenue per KCC Staff CCOS**                     |   |   | 392,338,112     |        |   | 194,505,476                             |   |                                       | 149,770,443     |                                       |   | 3,443,044 |   |   | 28,652,466 |   |   | 1,263,844 |   |   | 11,310,231 |   |   | 65,449 |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Levelization                          Adjustment (%)**                         |   |   |            |        |   | 1.82                                    | %      |                                       | 2.36            | %                                          |   | 0.00 | % |   | 0.00 | % |   | 0.00 | % |   | 0.00 | % |   | 0.00 | % |
| **Levelization                          Adjustment ($)**                         |   |   | (0              | )           |   | 3,538,205                               |   |                                       | 3,538,205       |                                       |   | - |   |   | - |   |   | - |   |   | - |   |   | - |   |
| **Level                          Adj. Revenue - before Increase**                |   |   | 392,338,112     |        |   | 198,043,681                             |   |                                       | 153,308,648     |                                       |   | 3,443,044 |   |   | 28,652,466 |   |   | 1,263,844 |   |   | 11,310,231 |   |   | 65,449 |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |                 |        |   |                                         |   |                                       |                 |                                       |   |  |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Jurisdictional                          Revenue Increase (%)**                 |   |   | 7.395           | %           |   | 7.14                                    | %      |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Jurisdictional                          Revenue Increase ($)**                 |   |   | **29,013,958**  |        |   | 13,879,761                              |   |                                       | 9,455,787       |                                       |   | 298,701 |   |   | 2,863,524 |   |   | 126,274 |   |   | 1,129,794 |   |   | 5,681 |   |
| **Rate                          Revenue**                                        |   |   | 421,352,070     |        |   | 208,385,237                             |   |                                       | 159,226,230     |                                       |   | 3,741,744 |   |   | 31,515,989 |   |   | 1,390,118 |   |   | 12,440,025 |   |   | 71,131 |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |                 |        |   |                                         |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **TOTAL                          REVENUE INCREASE (%)**                          |   |   | **7.395**       | **%**       |   | **8.955**                               | **%**  |                                       | **8.68**        | **%**                                      |   | **8.68** | **%** |   | **9.99** | **%** |   | **9.99** | **%** |   | **9.99** | **%** |   | **8.68** | **%** |
| TOTAL                          REVENUE INCREASE ($)                              |   |   | 29,013,958      |        |   | 17,417,965                              |   |                                       | 12,993,991      |                                       |   | 298,701 |   |   | 2,863,524 |   |   | 126,274 |   |   | 1,129,794 |   |   | 5,681 |   |
| **TOTAL                          RATE REVENUE ($)**                              |   |   | **421,352,070** |        |   | **211,923,441**                         |   |                                       | **162,764,434** |                                       |   | **3,741,744** |   |   | **31,515,989** |   |   | **1,390,118** |   |   | **12,440,025** |   |   | **71,131** |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   | Small      |        |   | Medium                                  |   |                                       | Large           |                                       |   | Large |   |   | Off-Peak |   |   | Other |   |   |   |   |   |   |   |
|                                                                             |   |   | General    |        |   | General                                 |   |                                       | General         |                                       |   | Power |   |   | Lighting |   |   | Lighting |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Rate                          Revenue per KCC Staff CCOS**                     |   |   | 28,520,191      |        |   | 50,461,523                              |   |                                       | 81,714,363      |                                       |   | 30,203,949 |   |   | 1,426,842 |   |   | 5,505,768 |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Levelization                          Adjustment (%)**                         |   |   | -2.00           | %           |   | -2.00                                   | %      |                                       | -1.75           | %                                          |   | -1.75 | % |   | 0.00 | % |   | 0.00 | % |   |   |   |   |   |   |
| **Levelization                          Adjustment ($)**                         |   |   | (570,404        | )           |   | (1,009,230                              | )      |                                       | (1,430,001      | )                                          |   | (528,569 | ) |   | - |   |   | - |   |   |   |   |   |   |   |
| **Level                          Adj. Revenue - before Increase**                |   |   | 27,949,787      |        |   | 49,452,293                              |   |                                       | 80,284,362      |                                       |   | 29,675,380 |   |   | 1,426,842 |   |   | 5,505,768 |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |                 |        |   |                                         |   |                                       |                 |                                       |   |  |   |   |  |   |   |  |   |   |   |   |   |   |   |
| **Jurisdictional                          Revenue Increase (%)**                 |   |   | 7.65            | %           |   | 7.65                                    | %      |                                       | 7.65            | %                                          |   | 7.65 | % |   | 7.65 | % |   | 7.65 | % |   |   |   |   |   |   |
| **Jurisdictional                          Revenue Increase ($)**                 |   |   | 2,181,795       |        |   | 3,860,307                               |   |                                       | 6,251,149       |                                       |   | 2,310,602 |   |   | 109,153 |   |   | 421,191 |   |   |   |   |   |   |   |
| **Rate                          Revenue**                                        |   |   | 30,701,986      |        |   | 54,321,830                              |   |                                       | 87,965,512      |                                       |   | 32,514,551 |   |   | 1,535,995 |   |   | 5,926,959 |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |            |        |   |                                    |   |                                       |            |                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                             |   |   |                 |        |   |                                         |   |                                       |                 |                                       |   |  |   |   |  |   |   |  |   |   |   |   |   |   |   |
| **TOTAL                          REVENUE INCREASE (%)**                          |   |   | **5.650**       | **%**       |   | **5.650**                               | **%**  |                                       | **5.900**       | **%**                                      |   | **5.900** | **%** |   | **7.650** | **%** |   | **7.650** | **%** |   |   |   |   |   |   |
| TOTAL                          REVENUE INCREASE ($)                              |   |   | 1,611,391       |        |   | 2,851,076                               |   |                                       | 4,821,147       |                                       |   | 1,782,033 |   |   | 109,153 |   |   | 421,191 |   |   |   |   |   |   |   |
| **TOTAL                          RATE REVENUE ($)**                              |   |   | **30,131,582**  |        |   | **53,312,599**                          |   |                                       | **86,535,510**  |                                       |   | **31,985,982** |   |   | **1,535,995** |   |   | **5,926,959** |   |   |   |   |   |   |   |

----