VIA HAND DELIVERY Honorable Richard McGill, ALJ …...("2016 Base Rate Filing") BPU Docket No....

{40654564:1}

Gregory Eisenstark 120 Albany Street Plaza, | New Brunswick, NJ 08901 732.448.2537 T. 732.846.7600 | F. 732.846.8877 [email protected]

September 30, 2016

VIA HAND DELIVERY Honorable Richard McGill, ALJ Office of Administrative Law 33 Washington Street Newark, NJ 07102

Re: In the Matter of the Verified Petition of Jersey Central Power & Light Company For Review and Approval of Increases in and Other Adjustments to Its Rates and Charges For Electric Service, and For Approval of Other Proposed Tariff Revisions in Connection Therewith ("2016 Base Rate Filing") BPU Docket No. ER16040383 OAL Docket No. PUC 10560-2016N

Dear Judge McGill: On April 28, 2016, Jersey Central Power & Light Company (“JCP&L”) filed a base rate case petition with the Board of Public Utilities (“2016 Base Rate Filing”), which is pending before Your Honor in the above-captioned docket numbers. The 2016 Base Rate Filing proposed a test year of the twelve months ending June 30, 2016, and included six months of actual data and six months of forecasted data (“6 + 6”). On August 22, 2016, JCP&L filed its “9 + 3” update, with actual data through March 31, 2016 and forecasted data through June 30, 2016. Enclosed herewith for filing is JCP&L’s “12 + 0” update, which includes actual data for the twelve months ending June 30, 2016. The following “12 + 0” schedules are included in this filing: Exhibit JC-3, Schedules CAP-1, CAP-2, CAP-3, CAP-4, and CAP-5; Exhibit JC-4, Schedules KJT-1 and KJT-2; Exhibit JC-5, Schedule ALH-1; Exhibit JC-8, Schedules CBH-1 (confidential and redacted versions), CBH-2 (confidential and redacted versions), CBH-3, and CBH-4; Exhibit JC-10, Schedules SJC-1 and SJC-2; Exhibit JC-11,

Hon. Richard McGill, ALJ September 30, 2016 Page 2

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Schedules YP-1, YP-2, and YP-3; and Exhibit JC-14, Schedules JLA-1, JLA-2, JLA-3, JLA-4, JLA-5, and JLA-6.

Respectfully submitted, Very truly yours,

Gregory Eisenstark

Enclosures c: Service List (w/enclosures) Irene K. Asbury, Secretary, BPU (w/enclosures)

Updated 9/20/2016

In the Matter of the Verified Petition of Jersey Central Power & Light Company for Review and Approval of Increases in and Other Adjustments to Its Rates and Charges for Electric Service, and for

Approval of Other Proposed Tariff Revisions in Connection Therewith ("2016 Base Rate Filing")

BPU Docket No. ER 16040383 OAL Docket No. PUC 10560-2016N

Service List

Board of Public Utilities (BPU)

Mark Beyer, Chief Economist Board of Public Utilities Office of the Economist 44 South Clinton Ave., Suite 314 P.O. Box 350 Trenton, NJ 08625-0350 [email protected]

Cynthia Covie, Esq., Chief Counsel Board of Public Utilities 44 South Clinton Ave., Suite 314 P.O. Box 350 Trenton, NJ 08625-0350 [email protected]

Rene Demuynck Board of Public Utilities 44 South Clinton Ave., Suite 314 P.O. Box 350 Trenton, NJ 08625-0350 [email protected]

Carl Dzierzawiec Board of Public Utilities 44 South Clinton Ave., Suite 314 P.O. Box 350 Trenton, NJ 08625-0350 [email protected]

Jacqueline Galka (1) Board of Public Utilities 44 South Clinton Ave., Suite 314 P.O. Box 350 Trenton, NJ 08625-0350 [email protected]

Oneil Hamilton Board of Public Utilities 44 South Clinton Ave., Suite 314 P.O. Box 350 Trenton, NJ 08625-0350 [email protected]

BPU (cont’d)

Bart Kilar Board of Public Utilities 44 South Clinton Ave., Suite 314 P.O. Box 350 Trenton, NJ 08625-0350 [email protected]

Jerome May, Director Board of Public Utilities 44 South Clinton Ave., Suite 314 P.O. Box 350 Trenton, NJ 08625-0350 [email protected]

Jackie O’Grady Board of Public Utilities 44 South Clinton Ave., Suite 314 P.O. Box 350 Trenton, NJ 08625-0350 [email protected]

Stacy Peterson (1) (2) Board of Public Utilities 44 South Clinton Ave., Suite 314 P.O. Box 350 Trenton, NJ 08625-0350 [email protected]

Andrea Reid Board of Public Utilities 44 South Clinton Ave., Suite 314 P.O. Box 350 Trenton, NJ 08625-0350 [email protected]

Henry Rich (2) Board of Public Utilities 44 South Clinton Ave., Suite 314 P.O. Box 350 Trenton, NJ 08625-0350 [email protected]

BPU (cont’d)

Bethany Rocque-Romaine, Esq. Legal Specialist Board of Public Utilities 44 South Clinton Ave., Suite 314 P.O. Box 350 Trenton, NJ 08625-0350 [email protected]

Robert Schultheis Board of Public Utilities 44 South Clinton Avenue, 3rd Fl P.O. Box 350 Trenton, NJ 08625 [email protected]

Dr. Son-Lin Lai Board of Public Utilities 44 South Clinton Ave., Suite 314 P.O. Box 350 Trenton, NJ 08625-0350 [email protected]

Scott Sumliner Board of Public Utilities 44 South Clinton Avenue, 3rd Fl P.O. Box 350 Trenton, NJ 08625 [email protected]

Beverly Tyndell Board of Public Utilities 44 South Clinton Avenue, 3rd Fl P.O. Box 350 Trenton, NJ 08625 [email protected]

Maureen Wagner Board of Public Utilities 44 South Clinton Avenue, 3rd Fl P.O. Box 350 Trenton, NJ 08625 [email protected]

SERVICE LIST Continued – Page 2

DAG

Geoffrey Gersten, DAG Dept. of Law & Public Safety Division of Law 124 Halsey Street - 5th Fl. P.O. Box 45029 Newark, NJ 07101 [email protected]

Angela Hickson, Paralegal (1) (2) Dept. of Law, & Public Safety Division of Law 124 Halsey Street - 5th Fl. P.O. Box 45029 Newark, NJ 07101 [email protected]

Alex Moreau, DAG Dept. of Law & Public Safety Division of Law 124 Halsey Street - 5th Fl. P.O. Box 45029 Newark, NJ 07101 [email protected]

Caroline Vachier, DAG Dept. of Law & Public Safety Division of Law 124 Halsey Street - 5th Fl. P.O. Box 45029 Newark, NJ 07101 [email protected]

Emma Xiao, DAG Dept. of Law & Public Safety Division of Law 124 Halsey Street - 5th Fl. P.O. Box 45029 Newark, NJ 07101 [email protected]

Rate Counsel

Stefanie Brand, Esq., Director Division of Rate Counsel 140 East Front Street, 4th Floor P.O. Box 003 Trenton, N.J. 08625-0003 [email protected]

James Glassen, Esq. Division of Rate Counsel 140 East Front Street, 4th Floor P.O. Box 003 Trenton, N.J. 08625-0003 [email protected]

Rate Counsel (cont’d)

Lisa Gurkas (3) Division of Rate Counsel 140 East Front Street, 4th Floor P.O. Box 003 Trenton, N.J. 08625-0003 [email protected]

Kurt Lewandowski, Esq. Division of Rate Counsel 140 East Front Street, 4th Floor P.O. Box 003 Trenton, N.J. 08625-0003 [email protected]

Brian O. Lipman, Esq. Division of Rate Counsel 140 East Front Street, 4th Floor P.O. Box 003 Trenton, N.J. 08625-0003 [email protected]

Ami Morita, Esq., DPA Division of Rate Counsel 140 East Front Street, 4th Floor P.O. Box 003 Trenton, N.J. 08625-0003 [email protected] Diane Schulze, Esq. Division of Rate Counsel 140 East Front Street, 4th Floor P.O. Box 003 Trenton, N.J. 08625-0003 [email protected] Brian Weeks, Esq. Division of Rate Counsel 140 East Front Street, 4th Floor P.O. Box 003 Trenton, N.J. 08625-0003 [email protected]

Rate Counsel Consultants

Susan M. Baldwin (1) (2) Baldwin Consulting P.O. Box 392 Newburyport, MA 01950 [email protected] Andrea Crane The Columbia Group P.OI. Box 810 Georgetown, CT 06829 [email protected]

Rate Counsel Consultants (cont’d)

Matthew I. Kahal (1) (2) Exeter Associates 1108 Pheasant Crossing Charlottesville, VA 22901 [email protected] Brian Kalcic (1) (2) Excel Consulting 225 S. Meramec Avenue Suite 720T St. Louis, MO 63105 [email protected] Peter Lanzalotta Lanzalotta & Associates LLC 14250 Royal Horbour Court #914 Ft. Meyers, FL 33908 [email protected] David Peterson (1) (2) Chesapeake Regulatory Consultants Inc. 10351 Southern Maryland Blvd. Suite 202 Dunkirk, MD 20754-9500 [email protected] Mitchell I. Serota, F.S.A., M.A.A.A. Mitchell Serota & Associates 5215 Old Orchard Road – Suite 750 Skokie, IL 60077-1045 [email protected] Jersey Central Power & Light (JCP&L) Mark A. Mader, Director Rates & Regulatory Affairs Jersey Central Power & Light Company 300 Madison Avenue – P.O. Box 1911 Morristown, NJ 07962-1911 [email protected]

Sally J. Cheong Rates & Regulatory Affairs Jersey Central Power & Light Company 300 Madison Avenue – P.O. Box 1911 Morristown, NJ 07962-1911 [email protected]

SERVICE LIST Continued – Page 3

(1) Hard copy requested (2) CD for voluminous attachments (3) 3 hard copies/CDs requested *No signed Nondisclosure Agreement on File

JCP&L (cont’d)

Bradley A. Bingaman, Esq. FirstEnergy Service Company Legal Department 76 South Main Street Akron, OH 44308 [email protected]

Lauren M. Lepkoski, Esq. FirstEnergy Company Legal Department 2800 Pottsville Pike Reading, PA 19612-6001 [email protected]

Michael J. Connolly, Esq. Windels Marx Lane & Mittendorf, LLP One Giralda Farms Madison, NJ 07940 [email protected]

Gregory Eisenstark, Esq. Windels Marx Lane & Mittendorf LLP 120 Albany Street New Brunswick, NJ 08901 [email protected] Carol Pittavino Rates & Regulatory Affairs-NJ FirstEnergy Service Company Greensburg Corporate Center 800 Cabin Hill Drive Greensburg, PA 15601 [email protected] James C. Meyer, Esq. Riker Danzig Scherer Hyland Perretti, LLP Headquarters Plaza One Speedwell Avenue Morristown, New Jersey 07962-1981 [email protected]

Public Service Gas & Electric (PSE&G) Martin Rothfelder * Assoc. General Regulatory Counsel PSE&G Service Corporation 80 Park Plaza – T5 Newark, NJ 07102-4194 [email protected]

Gerdau Kenneth R. Stark, Esq. McNees Wallace & Nurick LLC 100 Pine Street P.O. Box 1166 Harrisburg, PA 17108-1166 [email protected] Wal-Mart Donald R. Wagner, Esq. * Stevens & Lee 111 North Sixth Street Reading, PA 19601 [email protected] NJLEUC Steven S. Goldenberg, Esq. Fox Rothschild LLP 997 Lenox Drive, Bldg. 3 Lawrenceville, NJ 08648 [email protected]

Exhibit JC-3

Schedule CAP-1 (12+0)

Additional Requested

Revenue Pro Forma

Unadjusted Non-Distribution Unadjusted Normalization Present to Achieve Proposed

Line Total Company (a) Adjustments (b) Distribution Adjustments Rates Return Rates

No. (1) (2) (3) (4) (5) (6) (7)

1 Electric Retail Sales 1,654,025,315$ (1,148,699,303)$ 505,326,012$ (8,855,898)$ 496,470,114$ 146,592,961$ 643,063,075$

2 Sales for Resale 33,361,222 (33,361,222) -

3 Total Electric Sales 1,687,386,537$ (1,182,060,525)$ 505,326,012$ (8,855,898)$ 496,470,114$ 146,592,961$ 643,063,075$

4 Other Operating Revenue 58,506,617 (44,415,590) 14,091,027 406,860 14,497,887 14,497,887

5 Total Revenue 1,745,893,154$ (1,226,476,115)$ 519,417,039$ (8,449,038)$ 510,968,001$ 146,592,961$ 657,560,962$

6 O&M - Production 915,776,787$ (914,917,840)$ 858,947$ (858,947)$ -$ -$

7 O&M - Transmission 29,263,175 (29,263,175) - - - -

8 O&M - Distribution 107,157,860 (11,408,806) 95,749,054 7,684,267 103,433,321 103,433,321

9 O&M - Customer Accounts 36,871,351 (8,136,411) 28,734,940 - 28,734,940 28,734,940

10 O&M - Customer Service 139,005,384 (128,305,896) 10,699,488 - 10,699,488 10,699,488

11 O&M - Sales Expense 65,128 65,128 65,128 65,128

12 O&M - A&G 112,382,893 (19,260,773) 93,122,120 (16,152,810) 76,969,310 76,969,310

13 Subtotal Operation & Maintenance 1,340,522,578$ (1,111,292,901)$ 229,229,677$ (9,327,490)$ 219,902,187 -$ 219,902,187$

14 Depreciation & Amortization 147,031,845$ (30,312,453)$ 116,719,392$ (1,593,905)$ 115,125,487.00$ 115,125,487$

15 Regulatory Debits 104,786,998 (81,301,007) 23,485,991 2,116,785$ 25,602,776$ 25,602,776

16 Regulatory Credits (36,096,672) 31,917,373 (4,179,299) 634,356$ (3,544,943)$ (3,544,943)

17 Taxes Other Than Income 14,047,787 (2,245,354) 11,802,433 273,922$ 12,076,355$ 12,076,355

18 Total Operating Expenses 1,570,292,536$ (1,193,234,342)$ 377,058,194$ (7,896,332)$ 369,161,862$ -$ 369,161,862$

19 Operating Income Before Income Taxes 175,600,618$ 142,358,845$ (552,706)$ 141,806,139$ 146,592,961$ 288,399,100$

20 Income Taxes 17,491,842$ 58,153,588$ (24,478,360)$ 33,675,228$ 59,883,224$ 93,558,452$

21 Net Utility Operating Income 158,108,776$ 84,205,257$ 23,925,654$ 108,130,911$ 86,709,737$ 194,840,648$

(a) As reported in JCP&L 2015 FERC Form 1 and June 30, 2016 FERC Form 3Q income statement.

(b) Consists of revenues and expenses related to transmission operations and reconciling revenue and expense items.

JERSEY CENTRAL POWER & LIGHT COMPANY

Pro Forma Statements of Net Utility Operating Income for the Twelve Months Ended 6/30/16

Normalized and Adjusted to Reflect the Effect of Known Major Changes and Proposed Rates

Exhibit JC-3


Page 1 of 27

Revenue O&M Depreciation Amortization Taxes Total

Adjmt. (1) (2) (3) (4) (1)

No.

1 Revenue Normalization Adjustment (8,449,038)

2 Reclass Amortization of PDMS Regulatory Assets (858,947) 858,947

3 Interest on Customer Deposits 34,971

4 Annualize Salary and Wage Rate Increases at 3% 3,580,678

4(a) Savings Plan - Company Contribution for S&W Increase 107,420

4(b) FICA Tax on annualized S&W Increases 273,922

5 Reclass Amortization of Net Loss on Reacquired Debt 1,558,392

6 BPU & Rate Counsel Assessments (70,727)

7 Operations Review and Management Audit Fees 482,541

8 Rate Case Expenses 563,138

9 LCAPP Administrative Costs 74,096

10 Pension (12,178,524)

10(a) OPEB (2,000,674)

11 Normalize Vegetation Management Expense 1,573,340

12 Amortization of Vegetation Management Regulatory Asset 273,632

13 Annualize Depreciation Expense 4,294,537

14 Average Net Salvage (5,888,442)

15 Storm Damage Cost Amortization 1,103,053

16 Service Company Depreciation Expense at JCP&L Rates (181,908)

17 Excess Cost of Removal 634,356

18 TMI-2 PDMS (118,847)

19 Annual Payroll Wages for Additional Bargaining Employees -

19(a) Savings Plan - Company Contribution -

19(b) FICA Tax on Payroll Wages -

20 SERP/EDCP (1,013,740)

21 Advertising (996,565)

22 Investment Tax Credit Amortization (102,650)

23 Interest Synchronization - Tax on Long Term Debt (24,149,929)

24 Income Taxes on Adjustments (225,781)

25 Gain on Sale of Property (Customer Share) (981)

Total Adjustments (8,449,038) (9,327,490) (1,593,905) 2,751,141 (24,204,438) (23,925,654)


Summary of Test Year Normalization/Annualization Adjustments

Exhibit JC-3


Page 2 of 27

Adjustment to retail distribution revenue for weather normalization.

Electric sales (distribution) revenue 12ME June 2016 505,326,012$ (a)

Weather & customer normalized distribution revenue 496,876,974$

Adjustment to total revenue (8,449,038)$

Electric sales (distribution) revenue 12ME June 2016 505,326,012$

Weather & Customer normalized distribution revenue 496,470,114

Adjustment to retail revenue (8,855,898)$

Adjustment to retail revenue (based on billing determinants) (10,573,662)$

Test year actual number of customer adjustment $1,717,764 (b)

Misc adjustments to other operating revenue 406,860

Adjustment to total revenue (8,449,038)$

(a) Reference schedule CAP-1, column 3, line 1.

(b) After the Petition was filed on April 28, 2016, during discovery the Company became aware

it normalized weather but not for the end of the test year customers. The amount has been

revised to include both normalized weather and end of test year number of customers.


Normalization Adjustment No. 1

Exhibit JC-3


Page 3 of 27

O&M Reg Asset Net

Expense Amort Change

TMI-2 post-defueling monitored storage (PDMS) amortization (858,947)$ 858,947$

Adjustment (858,947)$ 858,947$ -$

Adjustment to reclassify the amortization of TMI-2 post-defueling monitored storage from production O&M to

regulatory asset amortization.



Exhibit JC-3


Page 4 of 27

Adjustment to reclassify and annualize interest on customer deposits.

Actual customer deposits balance at 06/30/2016 31,791,822$

Interest rate 2016 0.11% (a)

Annualized interest on customer deposits 34,971$

(a) Based upon the average yield on new six month Treasury Bills for the 12-month

period ending September 30, 2015.



Exhibit JC-3


Page 5 of 27

Bargaining Non-Bargaining Total

Annualized S&W cost with WRI 37,692,559$ 33,236,287$ 70,928,846$

12 months ending June 2016 test year amount 35,706,496$ 31,641,672$ 67,348,168$

Adjustment No. 4 1,986,063$ 1,594,615$ 3,580,678$

Total savings plan - Company contribution for annualized Salary & Wage Increase *

Bargaining 3% 59,582$

Non-Bargaining 3% 47,838$

Adjustment No. 4(a) TOTAL 107,420$

Total FICA tax on annualized S&W Increase **

Bargaining 7.65% 151,934$

Non-Bargaining 7.65% 121,988$

Adjustment No. 4(b) TOTAL 273,922$

* Company contributes 50 cents per dollar up to 6%.

** Federal Insurance Contribution Act "FICA"-Social Security rate of 6.2% plus 1.45% Medicare.

Total straight-time labor cost

Adjustment (4) reflects annualized salary and wage ("S&W") rate increases (WRI) effective May 1

and March 1 for bargaining and non-bargaining employees, respectively. Additional adjustments

for the impact of the S&W increase was applied to the savings plan 4(a) and FICA tax 4(b).


Normalization Adjustment No. 4, 4(a) and 4(b)

Exhibit JC-3


Page 6 of 27

Amortization of loss on reacquired debt at 6/30/2016 2,078,820$

Amortization of gain on reacquired debt at 6/30/2016 (87,010)

Amortization of net loss on reacquired debt 1,991,810$

Distribution plant allocation 78.24%

Distribution net loss on reacquired debt 1,558,392$

Adjustment to reclassify the amortization of net loss on reacquired debt from interest

charges to operation expense.



Exhibit JC-3


Page 7 of 27

NJBPU RPA Total

Gross revenues from intrastate sales $1,757,049,968 (a)

Assessment rate 0.1932% 0.0489%

Total assessment 3,394,621$ 859,197$ 4,253,818$

Test year accrued amount 3,451,276 873,269 4,324,545

Adjustment to assessment expense (56,655)$ (14,072)$ (70,727)$

(a) Amount will be adjusted to reflect the revenue requirement approved by the BPU.

Adjustment to NJBPU and Rate Counsel Assessments based on weather-normalized test year

revenues.



Exhibit JC-3


Page 8 of 27

Total deferred cost of 2015 Operations review 1,335,164$

Total deferred cost of management audit 595,000$

Total 1,930,164$

Amortization in years 4

Annual amortization 482,541$

Expense in test year -

Adjustment to test year 482,541$

Adjustment to include amortization of mandated 2015 Operations

Review and BPU Management Audit consultant fees.



Exhibit JC-3


Page 9 of 27

Amortization of 2012 base rate case expense:

Approved rate case expense 3,208,101$

50/50 cost sharing 1,604,051$

Amortization period in years 4

2012 base rate case annual amortization expense 401,013$

Estimated rate case expense for 2016 case:

Legal fees and expenses 1,000,000$

Consultant fees and expenses 203,000$

Court reporter fees 3,000$

Duplication 24,000$

Public notices 65,000$

Postage/messenger service 2,000$

Total 1,297,000$

50/50 Sharing 648,500$

Amortization period in years 4

2016 base rate case annual amortization expense 162,125$

Total annual base rate case amortization 563,138$



Adjustment to reflect amortization of expense associated with various rate and

regulatory proceedings

Exhibit JC-3


Page 10 of 27

LCAPP regulatory asset balance 281,976$

Estimated carrying charge 14,407$ (a)

Total LCAPP administrative costs 296,383$

Amortization 4 years 4

Total LCAPP administration costs annual recovery 74,096$

(a) Carrying charges were approved in NJ BPU Docket No. EO11010026, Order dated March 29, 2011,

based on 2-year treasury notes plus 60 basis points, calculated monthly on a net of tax basis

and using the average monthly balance.

AMOUNT

Account 182152 Reg Asset Interest YTD June 30, 2016 8,855$

Forecast interest from July 1, 2016 to December 31, 2016 859$

Estimated interest 4 year from January 1, 2017 to December 31, 2020 4,693$

Total estimated carrying charge 14,407$



Adjustment to recover LCAPP administrative costs per BPU Docket No. EO11010026.

Exhibit JC-3


Page 11 of 27

12 ME

June 30 2016

Line No. Description Amount

1 Pension expense per books 41,959,228$

2 Remove test year pension M-t-M expense for actuarial gains/losses (36,642,210)$

3 Add test year pension expense for actuarial gains/losses using pre-2011 acctg methodology 23,342,522$

4 Adjustment to test year pension expense (Line 2 + Line 3) (13,299,688)$

5 Distribution allocation percentage based on 2015 distribution S&W 91.57%

6 Adjustment to test year pension expense to reflect actuarial gains/losses under the pre-2011 acctg methodology (12,178,524)$

7 Total requested distribution pension expense 26,243,541$

Adjustment to Test Year pension expense to reflect actuarial gains/losses under the pre-2011 accounting methodology.



Exhibit JC-3


Page 12 of 27

12 ME

June 30 2016


1 OPEB expense per books 10,248,104$

2 Remove test year OPEB M-t-M expense for actuarial gains/losses (9,048,066)$

3 Add test year OPEB expense for actuarial gains/losses using pre-2011 acctg methodology 6,863,208$

4 Adjustment to test year OPEB expense (Line 2 + Line 3) (2,184,858)$


6 Adjustment to test year OPEB expense to reflect actuarial gains/losses under the pre-2011 acctg methodology (2,000,674)$

7 Total requested distribution OPEB expense 7,383,515$

Adjustment to Test Year OPEB expense to reflect actuarial gains/losses under the pre-2011 accounting methodology.


Normalization Adjustment No. 10(a)

Exhibit JC-3


Page 13 of 27

Vegetation

Management

Expense

Total test year distribution vegetation management O&M expense 11,380,494$

Test year distribution vegetation management O&M expense less deferred amount 9,807,154 *

Adjustment to test year vegetation management O&M expense 1,573,340$

* Amount approved in 2012 Base Rate case per BPU Docket No.

ER12111052, Order at page 75.

($9,340,147 X 1.05 = $9,807,154)

Adjustment to address both the ongoing increased expense associated with new BPU vegetation

management standards, and the test year level of spending above the amount the BPU approved

in the Company's last base rate case.



Exhibit JC-3


Page 14 of 27

Actual distribution vegetation management regulatory asset at 6/30/16 1,094,530$

Total actual recoverable forestry regulatory asset 1,094,530$

Amortization 4 years 4

Total annual vegetation management amortization 273,632$



Adjustment to reflect amortization of deferred distribution vegetation management expense per authorized

approval in BPU Docket No. ER12111052.

Exhibit JC-3


Page 15 of 27

Adjustment to annualize depreciation expense net of cost of removal.

Depreciation

Expense

Distribution Plant:

Annualized depreciation expense 85,322,555$

General plant allocated to distribution:

Annualized GP depreciation expense 10,169,767

Total annualized depreciation expense 95,492,322$

Total annualized depreciation expense in test year 91,734,625

Adjustment to depreciation expense (403) 3,757,697$

Intangible plant allocated to distribution:

Annualized IP amortization expense 4,240,119$

Test year IP amortization expense 4,185,763

Adjustment to test year amortization expense (404) 54,356$

Add depreciation associated with post TY CAPEX 482,484$

Total Depreciation and Amortization Adjustment 4,294,537$



Exhibit JC-3


Page 16 of 27

Adjustment to net cost of removal allowance, based on 5-year average, not included in depreciation rate.

Net average cost of removal/salvage 14,910,562$

Net cost of removal/salvage accrual test year 20,799,004

Adjustment to the allowance for net COR/Salvage (5,888,442)$

(Jul to Dec) (Jan to Jun)

Total Total Total Total Total Total

2011 2012 2013 2014 2015 2016 Average

Cost of Removal and Net Salvage Total

Txm 1,076,894$ 2,763,570$ 7,999,791$ 982,128$ 4,239,645$ 731,717$

Dist 27,346,055$ 162,839,909$ 7,089,726$ 21,974,190$ 22,665,449$ 7,317,083$ (a)

Genl -$ -$ -$ -$ -$ -$

Yard's Creek -$ -$ -$ -$ -$ -$

28,422,949$ 165,603,479$ 15,089,517$ 22,956,319$ 26,905,094$ 8,048,800$

Dist Only excl. Storm 3,982,956$ 9,657,885$ 12,401,001$ 21,500,983$ 21,677,175$ 5,332,809$ 14,910,562$ (b)

(a) Includes 2011 deferred storm cost 23,363,099$

Includes 2012 deferred storm cost 153,182,024$

Includes 2013 deferred storm cost (5,311,275)$

Includes 2014 deferred storm cost 473,207$

Includes 2015 deferred storm cost 988,274$

Includes 2016 deferred storm cost 1,984,274$

(b) The amounts disclosed are actual COR amounts.



Exhibit JC-3


Page 17 of 27

Adjust amortization of deferred storm damage costs.

Cost

Incurred (a)

2011 (July to December) 1,529,843$

2012 9,769,463

2013 17,584,336

2014 9,231,783

2015 9,422,990

2016 (YTD June 2016) 8,983,297

Average cost over 5 years 11,304,343$

Total 11,304,343$

Less amortization included in test year 10,201,290

Adjustment 1,103,053$

(a) Storm costs exclude deferred storm damages relating to storms, which

were granted a separate recovery in BPU Docket No. ER12111052.



Exhibit JC-3


Page 18 of 27

FIRSTENERGY SERVICE COMPANY

12 Months Ended June 30, 2016

BALANCE AT BALANCE Average ADDITIONS 2016 Depreciation

DESCRIPTION BEGINNING AT CLOSE Plant CHARGED TO JCP&L Expense Using Difference

OF YEAR OF YEAR Balance ACCOUNT 403 Depr. Rate JCP&L Rates

SERVICE COMPANY PROPERTY

Account

301 ORGANIZATION 49,344 49,344 49,344 0 0 0

303 MISCELLANEOUS

INTANGIBLE PLANT 301,331,802 328,543,495 314,937,649 39,281,101 14.29% 45,004,590 5,723,489

304 LAND & LAND RIGHTS 230,947 230,947 230,947 0 0 0

305 STRUCTURES AND

IMPROVEMENTS 57,508,758 59,748,468 58,628,613 2,920,425 1.61% 943,921 (1,976,504)

306 LEASEHOLD

IMPROVEMENTS (1) 0 0 0 0

307 EQUIPMENT (2) 98,523,931 111,931,125 105,227,528 6,305,603 4.40% 4,630,011 (1,675,592)

308 OFFICE FURNITURE

AND EQUIPMENT 165,051,280 174,956,818 170,004,049 17,378,569 7.66% 13,022,310 (4,356,259)

309 AUTOMOBILES, OTHER

VEHICLES AND

RELATED GARAGE

EQUIPMENT 2,961,033 4,312,296 3,636,665 82,905 11.29% 410,579 327,674

310 AIRCRAFT AND

AIRPORT EQUIPMENT 0 0 0 0 0 0

311 OTHER SERVICE

COMPANY PROPERTY 0 0 0 0 0 0

SUB - TOTAL 625,657,095 679,772,494 652,714,794 65,968,603 64,011,411 (1,957,191)

Year 2016 allocation factor from SC00 to JCP&L for Depr Expense 10.15% 10.15%

2016 annual depreciation expense allocated to JCP&L 6,695,813$ 6,497,158$ (198,655)$

Distribution allocation based upon Salaries and Wages 91.57%

Distribution Service Company Depreciation (181,908)$


Adjustment to recalculate First Energy Service Company depreciation using JCP&L's depreciation rates.


Exhibit JC-3


Page 19 of 27

Excess net cost of removal in distribution depreciation reserve $109,406,632

Other asset removal costs ($2,248,050)

Net excess cost of removal $107,158,582

Average remaining life - distribution plant 34.30

Amortization Net (3,124,157)$

Test year amortization (3,758,513)

Adjustment to Test Year 634,356



Amortization of excess net cost of removal and adopting depreciation study in

prior base rate case.

Exhibit JC-3


Page 20 of 27

Adjustment to normalize the cost of TMI-2 post-defueling monitored storage (PDMS).

Total JCP&L

100% 25%

TMI-2 PDMS spending in 12ME June 2016 (12+0) 2,831,799$ 707,950$

2016/2017 PDMS Budget:

Exelon PDMS services 2,640,000$

MetEd facility electric bill 235,000

NRC fees 65,000

Outside Oversight (Company Nuclear Review Board) 17,000

Miscellaneous FENOC travel & expenses 32,000

Contingency 100,000 3,089,000$ 772,250$

Average PDMS cost JCP&L 25% ownership share 740,100$

Total PDMS regulatory asset amortization in Test Year 858,947

Adjustment to PDMS amortization expense (118,847)$



Exhibit JC-3


Page 21 of 27

Adjustment to annualize salary and wages ("S&W") for additional Bargainining Employees

Pre-Increase

monthly

amount

Bargaining-

5/1/2017

Monthly

Increase

Bargaining

5/1/2017 12 Mos. Ended June 30, 2017 June 2017 Annualized Labor

Mo. Amount Mo. Amount Pre 2017 Post 2017 With Increase With Increase Adjustment

Bargaining $0 3.00% 5/1/2017 $0 $0 10 2 $0 $0 $0

Total $0 $0 $0 -$ $0 $0

Total Adjustment No. 19 $0 (a)

Total savings plan - Company contribution for annualized Salary & Wage Increase *

Bargaining 3.00% 0

Total Adjustment No. 19(a) 0

Total FICA tax on annualized S&W Increase **

Bargaining 7.65% $0

Total Adjustment No. 19(b) $0

* Company contributes 50 cents per dollar up to 6%.

** Federal Insurance Contribution Act "FICA"-Social Security rate of 6.2% plus 1.45% Medicare.

(a) Since the Petition was filed on April 28, 2016, the 15 new meter reader positions that were included in this normalization

adjustment have been filled. Accordingly, the salary and wage expense now includes those 15 positions and the

normalization adjustment has accordingly been reduced to zero.



Labor Category

Annual

Amount -

(Hired

between

06/30/16 -

12/31/2016)

Wage Increase Assumed

Exhibit JC-3


Page 22 of 27

SERP & EDCP:

JCP&L (389,335)$

Service Company (717,731)

Total (1,107,066)$

Salary and wage distribution allocator 91.57%

Adjustment to remove SERP and EDCP (1,013,740)$



Adjustment to remove SERP "Supplemental Executive Retirement Plan"

and EDCP "Executive Deferred Compensation Plan" expense.

Exhibit JC-3


Page 23 of 27

Amount

Informational or instructional advertising 476,425$

12 Months-ending June 2016 TY Expense 1,472,990$

Adjustment to remove advertising expense (996,565)$



Adjustment to remove advertising expenses relating to promotional,

institutional or civic memberships.

Exhibit JC-3


Page 24 of 27

Investment Tax Credit:

FERC Account 411.40 (131,199)$

Distribution plant allocator 78.24%

Adjustment for distribution investment tax credit (102,650)$



Adjustment to include investment tax credit amortization.

Exhibit JC-3


Page 25 of 27

Synchronized Cost of Debt at end of test year (a) 59,118,554$

State Corporate Business Tax 9.00% (5,320,670)

Federal Income Tax 35.00% (18,829,259)

Tax Adjustment (24,149,929)$

(a) Rate Base at end of test year 2,242,124,831$

Weighted cost of debt

Cost of Debt 5.73%

Long Term Debt capitalization ratio 46.00% 2.64%

Total synchronized cost of debt 59,118,554$

Income taxes associated with synchronized interest on outstanding debt



Exhibit JC-3


Page 26 of 27

Effect of Applicable Adjustments on Income Taxes.

Adjustment Effect on

No. Taxable Income

1 Revenue Normalization Adjustment (8,449,038)$

2 Reclass Amortization of PDMS Regulatory Assets -$

3 Interest on Customer Deposits (34,971)$

4 Annualize Payroll Wage Rate Increases (3,580,678)$

4(a) Savings Plan match on Payroll Wage Increase (107,420)$

4(b) FICA tax on Payroll Wage Increase (273,922)$

5 Reclass Amortization of Net Loss on Reacquired Debt (1,558,392)$

6 BPU & Ratepayer Advocate Assessments 70,727$

7 Operations and Management Audit Fees (482,541)$

8 Rate Case Expenses (563,138)$

9 Recover LCAPP Administrative Costs (74,096)$

10(a) Pension Smoothing 12,178,524$

10(b) OPEB Smoothing 2,000,674$

11 Normalize Forestry Maintenance Expense (1,573,340)$

12 Amortization of Forestry Regulatory Asset (273,632)$

13 Annualize Depreciation Expense (4,294,537)$

14 Average Net Salvage 5,888,442$

15 Storm Damage Cost Amortization (1,103,053)$

16 Service Company depreciation expense at JCP&L Rates 181,908$

17 Excess Cost of Removal (634,356)$

18 TMI-2 PDMS 118,847$

19 Annualize Payroll Wages for additional Bargaining Employees -$

19(a) Savings Plan Matching -$

19(b) FICA tax on Payroll Wages -$

20 SERP/EDCP 1,013,740$

21 Advertising 996,565$

25 Gain on Sale (Customer share) 981$

Taxable income for State income taxes (552,706)$

New Jersey Corporate Business Tax at 9.00% (49,744)$

Taxable income for Federal income taxes (502,962)$

Federal income tax at 35.00% (176,037)$

Total income taxes (225,781)$



Exhibit JC-3


Page 27 of 27

Apr-12

Gain on Sale of Assets (1,961)$

50% sharing with customers 50%

Gain on sale (Customer Share) (981)$ (a)

(a) After the Petition was filed on April 28, 2016, during discovery

the Company became aware of the recognition of a gain on a

granting of an easement in the amount of $1,961. This

adjustment is recognizing a 50% sharing with customers.



Gain on the Sale of Utility Property to be shared 50% with

shareholders in accordance with prior BPU Orders.

Exhibit JC-3


Additional

Revenues

To Achieve

Return

2,242,124,831$

Rate of Return (A) 8.69%

Return Required 194,840,648

Normalized Income 108,130,911

Income Deficiency 86,709,737

Tax Gross-up Factor 1.690617075

Revenue Deficiency 146,592,961$

Proposed Increase in Revenues 146,592,961$

State Corporate Business Tax 9.00% 13,193,366

Federal Income Tax 35.00% 46,689,858

Total Tax 40.85% 59,883,224

Effect on Operating Income 86,709,737$

(A) Capitalization Embedded Rate of

Required Rate of Return Ratio Cost Return

Long Term Debt 46.00% 5.732% 2.64%

Common Equity 54.00% 11.20% 6.05%

Total Rate of Return 100.00% 8.69%


Explanation of Adjustments Under Proposed Rates

Exhibit JC-3


Actuals (12+0)

Operating Income 84,205,257$

Net Investment in Rate Base 2,242,124,831$

Rate of return 3.76%

Pro Forma




Pro Forma




Present Rates

Proposed Rates


Actual and Pro Forma Rates of Return for Test Year

Adjusted to Reflect the annualized Effect of Proposed Rates

and of Known Major Changes

Exhibit JC-3


Line

No. 6/30/2016 6/30/2016 (a)

1 Total Electric Utility Plant in Service 4,755,475,558$ 4,780,345,869$

Deductions:

2 Accumulated Provision for Depreciation 1,578,305,679 1,578,788,163

3 Accumulated Deferred Income Tax 952,467,357 957,540,514

4 Customer Advances for Construction (Net of Deferred Tax) 18,094,134 18,094,134

5 Customer Deposits 31,791,822 31,791,822

6 Customer Refunds 272,271 272,271

7 Excess Cost of Removal 102,460,441 102,460,441

8 Operating Reserves 7,677,618 7,677,618

9 Total Deductions 2,691,069,322$ 2,696,624,963$

Additions:

10 Unamortized Net Loss on Reacquired Debt 4,780,905 4,780,905

11 Unamortized Major Storm Cost (Net of Deferred Tax) -

12 Excess Cost of Removal Reserve in Accumulated Depreciation - -

Total Additions 4,780,905$ 4,780,905$

Working Capital:

13 Materials & Supplies Inventory 20,626,022 20,626,022

14 Cash Working Capital 132,996,998 132,996,998

15 Total Working Capital 153,623,020$ 153,623,020$

16 Total Net Rate Base Investment 2,222,810,161$ 2,242,124,831$

(a) Inclusive of major reliability projects forecast to be in service through 12/31/2016 (six months beyond

the test year).

Capital Additions 24,870,311$

Accumulated Provision for Depreciation (482,484)

Accumulated Deferred Income Tax (5,073,157)

Net Rate Base 19,314,670$

Balance at


Distribution Rate Base at End of Test Year

Exhibit JC-04

KJT - 1

(12+0)

Pension

12 ME

June 30 2016


1 Pension expense per books (a)

41,959,228$

2 Remove test year pension M-t-M expense for actuarial gains/losses (a)

(36,642,210)$

3 Test year pension expense excluding M-t-M for actuarial gains/losses (a)

5,317,018$

4 Add test year pension expense for actuarial gains/losses using pre-2011 acctg methodology (a)

23,342,522$

5 Total test year pension expense (Line 3 + Line 4) (a)

28,659,540$


7 Total requested distribution pension expense (Line 5 x Line 6) 26,243,541$

8 Total distribution pension expense without M-t-M adjustment (Line 1 x Line 6) 38,422,066$

9 Reduction in requested distribution pension expense due to M-t-M adjustment (Line 8 - Line 7) 12,178,524$

(a) - Represents legal entity (Distribution and Transmission) results

Adjustment to Test Year pension expense to reflect actuarial gains/losses under the pre-2011 accounting methodology.


Pension Normalization

Exhibit JC-04

KJT - 2

(12+0)

OPEB

12 ME

June 30 2016


1 OPEB expense per books (a)

10,248,104$

2 Remove test year OPEB M-t-M expense for actuarial gains/losses (a)

(9,048,066)$

3 Test year OPEB expense excluding M-t-M for actuarial gains/losses (a)

1,200,038$

4 Add test year OPEB expense for actuarial gains/losses using pre-2011 acctg methodology (a)

6,863,208$

5 Total test year OPEB expense (Line 3 + Line 4) (a)

8,063,246$


7 Total requested distribution OPEB expense (Line 5 x Line 6) 7,383,515$

8 Total distribution OPEB expense without M-t-M adjustment (Line 1 x Line 6) 9,384,189$

9 Reduction in requested distribution OPEB expense due to M-t-M adjustment (Line 8 - Line 7) 2,000,674$

(a) - Represents legal entity (Distribution and Transmission) results

Adjustment to Test Year OPEB expense to reflect actuarial gains/losses under the pre-2011 accounting methodology.


OPEB Normalization

Exhibit JC-5

Schedule ALH-1

(12+0)JERSEY CENTRAL POWER & LIGHT

DISTRIBUTION-OPERATIONS & MAINTENANCE EXPENSE

12 MONTHS ENDING JUNE 2016

AMOUNT

O&M - Distribution 580 OpSupervision&Engrg 400,577

581 LoadDispatching 1,155,446

582 StationExp 540,595

583 OvhdLineExpenses 615,104

584 UndergroundLineExp 4,383,852

585 StreetLighting 5,064

586 MeterExpenses 854,804

588 MiscDistributionExp 18,777,380

589 Rents 3,605,443

590 MaintSupervsn&Engrg 921,297

591 MaintStructures 40,570

592 MaintStationEquip 11,460,123

593 MaintOverhdLines 38,528,596

594 MaintUndergroundLine 4,467,168

595 MaintLineTransformer 349,853

596 MtcStreetLght&SigSys 2,637,482

597 MaintMeters 3,806,566

598 MaintMiscDistribPlt 3,199,134

95,749,054 (a)

O&M - Customer Accounts 901 Supervision 5

902 MeterReadingExpense 12,567,598

903 CustRcrd&CollectExp 14,573,399

904 UncollectibleAccts 332,380

905 MiscCustAcctsExp 1,261,558

28,734,940 (b)

O&M - Customer Service 907 Supervision 510,218

908 CustAssistExp 1,016,876

909 Info&InstrctAdverts 192,573

910 MiscCustServ&InfoExp 8,979,821

10,699,488 (c)

O&M - Sales Expense 911 Supervision 65,128

913 Advertising Expense -

65,128 (d)

TOTAL DISTRIBUTION O&M 135,248,610 (e) (f)

(a) Reference schedule CAP-1 (12+0), column 3, line 8.

(b) Reference schedule CAP-1 (12+0), column 3, line 9.

(c) Reference schedule CAP-1 (12+0), column 3, line 10.

(d) Reference schedule CAP-1 (12+0), column 3, line 11.

(f)The primary variance between the previous Schedule ALH-1 and the updated schedule is

the removal of additional bargaining employee adjustment No. 19.

Line Item FERC Acct FERC Acct Desc

(e) Distribution O&M is exclusive of expenses associated with reconcilable riders and A&G

expenses.

Exhibit JC-8

Schedule CBH-1 (12+0) Redacted JERSEY CENTRAL POWER & LIGHT

PRESENT DISTRIBUTION RATE OF RETURN BPU STAFF METHODOLOGY

July 2015 - June 2016 (12+0) COMPLIED COSS

LINE DESCRIPTION TOTAL RS RT GS GST GP GT LTG GT_D

1 DISTRIBUTION REVENUES 496,470,114 250,557,326 6,345,767 163,177,697 11,030,156 27,650,297 20,386,683 17,322,188

2 OTHER OPERATING REVENUES 14,497,888 7,883,314 157,539 5,136,996 230,921 447,924 237,505 403,689

3 OPERATING REVENUES 510,968,002$ 258,440,640$ 6,503,306$ 168,314,693$ 11,261,077$ 28,098,221$ 20,624,188$ 17,725,877$

4

5 O&M EXPENSES 219,902,187 116,884,827 3,446,760 74,769,685 6,167,392 12,263,799 2,174,469 4,195,255

6 DEPRECIATION EXPENSES 110,939,724 58,095,878 1,620,715 35,737,642 2,925,564 3,386,674 1,495,164 7,678,087

7 AMORTIZATION EXPENSES 26,243,594 12,722,561 290,356 8,544,455 725,673 1,959,091 1,950,754 50,704

8 TAXES OTHER THAN INCOME TAXES 12,076,355 6,420,649 180,564 4,042,283 332,965 590,135 123,162 386,597

9 TOTAL EXPENSES 369,161,860$ 194,123,915$ 5,538,395$ 123,094,065$ 10,151,594$ 18,199,699$ 5,743,549$ 12,310,643$

10

11 INCOME BEFORE TAX 141,806,142$ 64,316,725$ 964,911$ 45,220,628$ 1,109,483$ 9,898,522$ 14,880,639$ 5,415,234$

12

13 STATE INCOME TAX 7,441,882 2,941,858 15,569 2,265,589 -50,057 723,123 1,299,725 246,075

14 FEDERAL INCOME TAX 26,335,996 10,410,910 55,098 8,017,667 -177,145 2,559,052 4,599,581 870,833

15 INVESTMENT TAX CREDIT -102,650 -55,312 -1,306 -34,174 -2,827 -3,171 -751 -5,109

16 INCOME TAX 33,675,228.0$ 13,297,456$ 69,361$ 10,249,082$ (230,029)$ 3,279,004$ 5,898,555$ 1,111,799$

17

18 NET OPERATING INCOME 108,130,915$ 51,019,269$ 895,550$ 34,971,547$ 1,339,512$ 6,619,518$ 8,982,084$ 4,303,435$

19

20 RATE BASE 2,242,124,830$ 1,199,574,056$ 30,034,318$ 760,316,581$ 63,171,932$ 70,687,093$ 16,659,069$ 101,681,781$

21

22 RATE OF RETURN 4.82% 4.25% 2.98% 4.60% 2.12% 9.36% 53.92% 4.23%

23

24 EXISTING UNITIZED RATE OF RETURN 0.88 0.62 0.95 0.44 1.94 11.18 0.88

1 of 64

Exhibit JC-8

Schedule CBH-1 (12+0) Redacted JERSEY CENTRAL POWER & LIGHT BPU STAFF METHODOLOGY REVENUES COMPLIED COSSCOMPLIED COSS: July 2015 - June 2016 (12+0)

LINE DESCRIPTION TOTAL CODE METHOD TOTAL RS RT GS GST GP GT LTG GT_D

1 DISTRIBUTION REV REV_SALE_DIST DIST_REV 496,470,114$ 250,557,326$ 6,345,767$ 163,177,697$ 11,030,156$ 27,650,297$ 20,386,683$ 17,322,188$

2 OTHER OPERATING REV REV_CRED 14,497,887$ 7,883,314$ 157,539$ 5,136,996$ 230,921$ 447,924$ 237,505$ 403,689$

3 OPERATING REV TOT_REV 510,968,001$ 258,440,640$ 6,503,306$ 168,314,693$ 11,261,077$ 28,098,220$ 20,624,188$ 17,725,877$

2 of 64

Exhibit JC-8

Schedule CBH-1 (12+0) Redacted JERSEY CENTRAL POWER & LIGHT BPU STAFF METHODOLOGY OTHER OPERATING REVENUES COMPLIED COSSCOMPLIED COSS: July 2015 - June 2016 (12+0)

LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D

1 450 REV ELECTRIC SERVICE FORF DISC CUSTOMER LATE_PAY - - - - - - - - 2 DEMAND 2,344,041 - - 2,015,520 43,860 120,480 99,323 64,858 3 ENERGY - - - - - - - - 4 Total 2,344,041 - - 2,015,520 43,860 120,480 99,323 64,858 56 451 REV MISC SERVICE CUSTOMER INI_SERV - - - - - - - - 7 DEMAND 5,483,382 4,212,658 71,285 941,441 10,939 138,104 108,890 65 8 ENERGY - - - - - - - - 9 Total 5,483,382 4,212,658 71,285 941,441 10,939 138,104 108,890 65

1011 454 REV RENT FROM ELEC PROP CUSTOMER RB_PLT_O_D 420,710 348,233 6,271 46,021 137 7,463 12,585 - 12 DEMAND 3,460,891 1,817,396 42,586 1,124,755 91,579 74,591 - 309,984 13 ENERGY 2,184,399 1,128,203 29,090 852,526 75,367 84,626 - 14,587 14 Total 6,066,000 3,293,832 77,947 2,023,302 167,083 166,680 12,585 324,571 15

16456_POWERGUARD REV OTHER ELEC REVS - RELATED TO

POWER GUARD CUSTOMER POW_GRD - - - - - - - - 17 DEMAND 197,606 171,491 3,106 23,009 - - - - 18 ENERGY - - - - - - - - 19 Total 197,606 171,491 3,106 23,009 - - - - 2021 456_OTHER REV OTHER ELEC REVS CUSTOMER RB_PLT_O_D - - - - - - - - 22 DEMAND - - - - - - - - 23 ENERGY - - - - - - - - 24 Total - - - - - - - - 2526 ADJ_451 REV MISC SERVICE - ADJ CUSTOMER REV_SALE_DIST - - - - - - - - 27 DEMAND 406,860 205,333 5,200 133,725 9,039 22,660 16,707 14,196 28 ENERGY - - - - - - - - 29 Total 406,860 205,333 5,200 133,725 9,039 22,660 16,707 14,196 3031 REV_CRED OTHER OPERATING REV CUSTOMER 420,710 348,233 6,271 46,021 137 7,463 12,585 - 32 DEMAND 11,892,780 6,406,878 122,177 4,238,450 155,417 355,835 224,920 389,103 33 ENERGY 2,184,397 1,128,203 29,090 852,525 75,367 84,626 - 14,586 34 Total 14,497,887 7,883,314 157,538 5,136,996 230,921 447,924 237,505 403,689

3 of 64

Exhibit JC-8

Schedule CBH-1 (12+0) Redacted JERSEY CENTRAL POWER & LIGHT BPU STAFF METHODOLOGY TOTAL OPERATION & MAINTENANCE EXPENSES COMPLIED COSSCOMPLIED COSS: July 2015 - June 2016 (12+0)


1 524

MISC NUCLEAR POWER

EXPENSE CUSTOMER APPD - - - - - - - - 2 DEMAND 473,280 263,682 5,413 159,194 12,964 31,981 - 46 3 ENERGY 385,667 187,723 4,840 141,853 12,540 36,283 - 2,427 4 Total 858,947 451,405 10,253 301,047 25,505 68,264 - 2,473 5

6 EXP_O_P PRODUCTION O&M EXPENSE CUSTOMER - - - - - - - - 7 DEMAND 473,280 263,682 5,413 159,194 12,964 31,981 - 46 8 ENERGY 385,667 187,723 4,840 141,853 12,540 36,283 - 2,427 9 Total 858,947 451,405 10,253 301,047 25,505 68,264 - 2,473

10

11 580P

OPERATION SUPERVISION &

ENGINEERING - PRI CUSTOMER APPD - - - - - - - - 12 DEMAND 80,120 44,638 916 26,950 2,195 5,414 - 8 13 ENERGY 65,289 31,779 819 24,014 2,123 6,142 - 411 14 Total 145,409 76,417 1,736 50,964 4,318 11,556 - 419 15

16 580S

OPERATION SUPERVISION &

ENGINEERING - SEC CUSTOMER APSD - - - - - - - - 17 DEMAND 143,915 85,991 1,765 51,916 4,228 - - 15 18 ENERGY 111,253 59,776 1,541 45,170 3,993 - - 773 19 Total 255,168 145,767 3,306 97,086 8,221 - - 788 2021 581 LOAD DISPATCHING CUSTOMER APPD - - - - - - - - 22 DEMAND 636,651 354,701 7,281 214,146 17,439 43,020 - 62 23 ENERGY 518,795 252,523 6,511 190,819 16,869 48,808 - 3,265 24 Total 1,155,446 607,225 13,792 404,965 34,309 91,828 - 3,327 2526 582 STATION EXPENSES CUSTOMER RB_PLT_O_D362 - - - - - - - - 27 DEMAND 301,382 174,066 3,573 105,090 8,558 10,064 - 31 28 ENERGY 239,213 122,394 3,156 92,487 8,176 11,418 - 1,582 29 Total 540,595 296,460 6,729 197,577 16,734 21,482 - 1,613 3031 583 OH LINE EXPENSES CUSTOMER RB_PLT_O_D_OH5 - - - - - - - - 32 DEMAND 342,920 198,057 4,066 119,574 9,738 11,451 - 35 33 ENERGY 272,184 139,263 3,591 105,234 9,303 12,991 - 1,801 34 Total 615,104 337,320 7,656 224,809 19,041 24,442 - 1,835 3536 584 UG LINE EXPENSES CUSTOMER RB_PLT_O_D_UG7 - - - - - - - - 37 DEMAND 2,443,997 1,411,555 28,976 852,207 69,401 81,611 - 248 38 ENERGY 1,939,855 992,531 25,592 750,006 66,304 92,590 - 12,833 39 Total 4,383,852 2,404,085 54,567 1,602,212 135,705 174,201 - 13,081 4041 585 ST LTG & SIGNAL SYSTEM EXPENSESCUSTOMER ALLOC585 - - - - - - - - 42 DEMAND 5,064 - - - - - - 5,064 43 ENERGY - - - - - - - - 44 Total 5,064 - - - - - - 5,064

4 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D4546 586 METERS EXPENSES CUSTOMER RB_PLT_O_D370 507,889 364,342 6,434 45,697 364 33,895 57,157 - 47 DEMAND 346,915 112,234 26,282 192,779 15,620 - - - 48 ENERGY - - - - - - - - 49 Total 854,804 476,576 32,715 238,476 15,984 33,895 57,157 - 50

51 587

CUSTOMER INSTALLATION

EXPENSES CUSTOMER RB_PLT_O_D370 - - - - - - - - 52 DEMAND - - - - - - - - 53 ENERGY - - - - - - - - 54 Total - - - - - - - - 5556 588 MISCELLANEOUS EXPENSES CUSTOMER DISTCLA - - - - - - - - 57 DEMAND 11,511,626 6,045,029 141,650 3,741,162 304,611 248,105 - 1,031,069 58 ENERGY 7,265,754 3,752,632 96,759 2,835,676 250,686 281,482 - 48,519 59 Total 18,777,380 9,797,661 238,409 6,576,838 555,297 529,588 - 1,079,588 6061 589P RENTS - PRI CUSTOMER APPD - - - - - - - - 62 DEMAND 721,136 401,771 8,247 242,564 19,754 48,729 - 71 63 ENERGY 587,640 286,034 7,375 216,141 19,108 55,285 - 3,698 64 Total 1,308,776 687,805 15,623 458,705 38,861 104,014 - 3,769 6566 589S RENTS - SEC CUSTOMER APSD - - - - - - - - 67 DEMAND 1,295,320 773,970 15,888 467,273 38,053 - - 136 68 ENERGY 1,001,347 538,021 13,872 406,556 35,941 - - 6,956 69 Total 2,296,667 1,311,991 29,760 873,829 73,995 - - 7,092 70

71 590P

MAINTCE SUPERVISION &

ENGINEERING - PRI CUSTOMER APPD - - - - - - - - 72 DEMAND 184,271 102,664 2,107 61,982 5,048 12,452 - 18 73 ENERGY 150,160 73,090 1,885 55,230 4,883 14,127 - 945 74 Total 334,431 175,754 3,992 117,213 9,930 26,579 - 963 75

76 590S

MAINTCE SUPERVISION &

ENGINEERING - SEC CUSTOMER APSD - - - - - - - - 77 DEMAND 330,992 197,772 4,060 119,402 9,724 - - 35 78 ENERGY 255,874 137,480 3,545 103,887 9,184 - - 1,778 79 Total 586,866 335,252 7,605 223,289 18,908 - - 1,812 80

81 591

MAINTENANCE OF

STRUCTURES CUSTOMER APPD - - - - - - - - 82 DEMAND 22,354 12,454 256 7,519 612 1,511 - 2 83 ENERGY 18,216 8,867 229 6,700 592 1,714 - 115 84 Total 40,570 21,321 484 14,219 1,205 3,224 - 117 85

86 592

MAINTENANCE OF STATION

EQUIPMENT CUSTOMER RB_PLT_O_D362 - - - - - - - - 87 DEMAND 6,389,019 3,690,040 75,748 2,227,811 181,426 213,345 - 649

5 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D88 ENERGY 5,071,104 2,594,642 66,901 1,960,641 173,329 242,046 - 33,547 89 Total 11,460,123 6,284,682 142,648 4,188,452 354,755 455,391 - 34,196 9091 593 MAINTENANCE OF OH LINES CUSTOMER RB_PLT_O_D_OH - - - - - - - - 92 DEMAND 21,479,692 12,405,807 254,661 7,489,835 609,950 717,259 - 2,181 93 ENERGY 17,048,904 8,723,108 224,919 6,591,616 582,726 813,751 - 112,784 94 Total 38,528,596 21,128,915 479,580 14,081,451 1,192,676 1,531,010 - 114,965 9596 594 MAINTENANCE OF UG LINES CUSTOMER RB_PLT_O_D_UG - - - - - - - - 97 DEMAND 2,486,247 1,428,687 29,327 862,550 70,244 95,188 - 251 98 ENERGY 1,980,921 1,006,319 25,947 760,425 67,225 107,993 - 13,011 99 Total 4,467,168 2,435,006 55,275 1,622,975 137,468 203,182 - 13,262

100

101 595

MAINTENANCE OF LINE

TRANSFORMERS CUSTOMER RB_PLT_O_D368 - - - - - - - - 102 DEMAND 197,317 117,899 2,420 71,180 5,797 - - 21 103 ENERGY 152,536 81,957 2,113 61,931 5,475 - - 1,060 104 Total 349,853 199,857 4,533 133,111 11,272 - - 1,080 105

106 596

MAINTNCE OF ST LTG &

SIGNAL SYSTEMS CUSTOMER ALLOC596 - - - - - - - - 107 DEMAND 2,637,482 - - - - - - 2,637,482 108 ENERGY - - - - - - - - 109 Total 2,637,482 - - - - - - 2,637,482 110111 597 MAINTENANCE OF METERS CUSTOMER RB_PLT_O_D370 2,261,704 1,622,469 28,649 203,494 1,620 150,941 254,530 - 112 DEMAND 1,544,862 499,794 117,036 858,473 69,559 - - - 113 ENERGY - - - - - - - - 114 Total 3,806,566 2,122,263 145,686 1,061,967 71,179 150,941 254,530 - 115

116 598

MAINTCE OF MISC

DISTRIBUTION PLANT CUSTOMER DISTCLA - - - - - - - - 117 DEMAND 1,961,255 1,029,902 24,133 637,388 51,897 42,270 - 175,665 118 ENERGY 1,237,879 639,342 16,485 483,119 42,710 47,957 - 8,266 119 Total 3,199,134 1,669,244 40,618 1,120,507 94,607 90,227 - 183,931 120

121 EXP_?_D

DISTRIBUTION O&M

EXPENSES CUSTOMER 2,769,593 1,986,811 35,083 249,191 1,984 184,836 311,687 - 122 DEMAND 55,062,539 29,087,031 748,393 18,349,802 1,493,853 1,530,419 - 3,853,041 123 ENERGY 37,916,922 19,439,759 501,239 14,689,652 1,298,626 1,736,303 - 251,343 124 Total 95,749,054 50,513,601 1,284,715 33,288,645 2,794,464 3,451,558 311,687 4,104,385 125126 901 SUPERVISION CUSTOMER ALLOC901 - - - - - - - - 127 DEMAND - - - - - - - - 128 ENERGY 5 4 0 1 0 0 0 0 129 Total 5 4 0 1 0 0 0 0 130131 902 METER READING EXPENSES CUSTOMER RB_PLT_O_D370 7,467,146 5,356,674 94,588 671,848 5,350 498,340 840,345 -

6 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D132 DEMAND 5,100,452 1,650,099 386,403 2,834,298 229,652 - - - 133 ENERGY - - - - - - - - 134 Total 12,567,598 7,006,773 480,990 3,506,147 235,002 498,340 840,345 - 135

136 903

CUST RECORDS & COLLECTION

EXPENSES CUSTOMER RB_PLT_O_D370 8,658,910 6,211,605 109,684 779,076 6,203 577,876 974,465 - 137 DEMAND 5,914,489 1,913,457 448,073 3,286,655 266,305 - - - 138 ENERGY - - - - - - - - 139 Total 14,573,399 8,125,061 557,757 4,065,731 272,508 577,876 974,465 - 140

141 904

CUSTOMER UNCOLLECTIBLE

EXPENSES CUSTOMER KWH - - - - - - - - 142 DEMAND - - - - - - - - 143 ENERGY 332,380 147,091 3,793 111,149 9,826 28,430 30,189 1,902 144 Total 332,380 147,091 3,793 111,149 9,826 28,430 30,189 1,902 145

146 905

MISC CUSTOMER ACCOUNTS

EXPENSES CUSTOMER ALLOC905 - - - - - - - - 147 DEMAND - - - - - - - - 148 ENERGY 1,261,558 986,837 26,453 237,913 3,880 1,881 1,396 3,197 149 Total 1,261,558 986,837 26,453 237,913 3,880 1,881 1,396 3,197 150

151 EXP_O_CA

CUSTOMER ACCOUNTS

EXPENSES CUSTOMER 16,126,055 11,568,279 204,272 1,450,925 11,553 1,076,216 1,814,811 - 152 DEMAND 11,014,942 3,563,556 834,475 6,120,954 495,957 - - - 153 ENERGY 1,593,943 1,133,932 30,246 349,064 13,706 30,311 31,586 5,099 154 Total 28,734,940 16,265,767 1,068,993 7,920,942 521,215 1,106,527 1,846,396 5,099 155156 907 SUPERVISION CUSTOMER APPD - - - - - - - - 157 DEMAND 281,130 156,628 3,215 94,562 7,701 18,997 - 28 158 ENERGY 229,088 111,508 2,875 84,261 7,449 21,552 - 1,442 159 Total 510,218 268,136 6,090 178,823 15,150 40,549 - 1,469 160

161 908

CUSTOMER ASSISTANCE

EXPENSES CUSTOMER APPD - - - - - - - - 162 DEMAND 560,299 312,163 6,408 188,464 15,348 37,861 - 55 163 ENERGY 456,577 222,239 5,730 167,935 14,846 42,954 - 2,873 164 Total 1,016,876 534,402 12,138 356,399 30,194 80,815 - 2,928 165166 909 INFO&INSTRCTADVERTIS CUSTOMER APPD - - - - - - - - 167 DEMAND 106,108 59,117 1,214 35,691 2,907 7,170 - 10 168 ENERGY 86,465 42,087 1,085 31,803 2,812 8,135 - 544 169 Total 192,573 101,203 2,299 67,494 5,718 15,305 - 555 170

171 910

MISC CUST SERV & INFO

EXPENSES CUSTOMER APPD - - - - - - - - 172 DEMAND 4,947,881 2,756,646 56,587 1,664,287 135,535 334,342 - 485 173 ENERGY 4,031,940 1,962,544 50,603 1,482,996 131,103 379,320 - 25,374

7 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D174 Total 8,979,821 4,719,190 107,190 3,147,283 266,638 713,662 - 25,859 175

176 EXP_O_CS CUST SERV & INFO EXPENSES CUSTOMER - - - - - - - - 177 DEMAND 5,895,418 3,284,553 67,424 1,983,004 161,490 398,369 - 577 178 ENERGY 4,804,070 2,338,378 60,293 1,766,995 156,210 451,961 - 30,234 179 Total 10,699,488 5,622,931 127,717 3,749,999 317,700 820,333 - 29,875 180181 911 Sales Expense CUSTOMER APPD - - - - - - - - 182 DEMAND 35,886 19,993 410 12,071 983 2,425 - 4 183 ENERGY 29,242 14,234 367 10,756 951 2,751 - 184 184 Total 65,128 34,227 777 22,826 1,934 5,176 - 188 185186 EXP_O_S SALES EXPENSE CUSTOMER - - - - - - - - 187 DEMAND 35,886 19,993 410 12,071 983 2,425 - 4 188 ENERGY 29,242 14,234 367 10,756 951 2,751 - 184 189 Total 65,128 34,227 777 22,826 1,934 5,176 - 188 190191 920 Admn&GenerlSalaries CUSTOMER APPD - - - - - - - - 192 DEMAND 901,092 502,031 10,305 303,094 24,683 60,889 - 88 193 ENERGY 734,283 357,412 9,216 270,078 23,876 69,080 - 4,621 194 Total 1,635,375 859,443 19,521 573,173 48,559 129,970 - 4,709 195

196 921 OFFICE SUPPLIES & EXPENSES CUSTOMER APPD - - - - - - - - 197 DEMAND 137,422 76,563 1,572 46,224 3,764 9,286 - 13 198 ENERGY 111,983 54,508 1,405 41,189 3,641 10,535 - 705 199 Total 249,405 131,070 2,977 87,412 7,406 19,821 - 718 200201 922 AdminExpTransfrdCr CUSTOMER APPD - - - - - - - - 202 DEMAND (3,401,889) (1,895,317) (38,906) (1,144,272) (93,186) (229,875) - (333) 203 ENERGY (2,772,139) (1,349,336) (34,792) (1,019,626) (90,139) (260,799) - (17,446) 204 Total (6,174,028) (3,244,654) (73,698) (2,163,898) (183,325) (490,674) - (17,779) 205

206 923 OUTSIDE SERVICES EMPLOYED CUSTOMER APPD - - - - - - - - 207 DEMAND 13,833,223 7,706,996 158,206 4,652,993 378,926 934,748 - 1,355 208 ENERGY 11,272,445 5,486,854 141,474 4,146,141 366,536 1,060,498 - 70,941 209 Total 25,105,668 13,193,850 299,680 8,799,133 745,462 1,995,247 - 72,296 210211 924 PROPERTY INSURANCE CUSTOMER APPD - - - - - - - - 212 DEMAND 229,423 127,820 2,624 77,170 6,284 15,503 - 22 213 ENERGY 186,953 90,999 2,346 68,763 6,079 17,588 - 1,177 214 Total 416,376 218,819 4,970 145,933 12,363 33,091 - 1,199 215216 925 Injuries&Damages CUSTOMER APPD - - - - - - - - 217 DEMAND 1,957,610 1,090,657 22,389 658,469 53,624 132,281 - 192 218 ENERGY 1,595,222 776,473 20,021 586,742 51,870 150,077 - 10,039

8 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D219 Total 3,552,832 1,867,129 42,409 1,245,211 105,494 282,358 - 10,231 220221 926 PENSIONS & BENEFITS CUSTOMER APPD - - - - - - - - 222 DEMAND 32,415,854 18,060,060 370,729 10,903,513 887,950 2,190,427 - 3,175 223 ENERGY 26,415,097 12,857,529 331,521 9,715,791 858,916 2,485,101 - 166,239 224 Total 58,830,951 30,917,590 702,250 20,619,303 1,746,866 4,675,528 - 169,414 225 - 226 928 RegulatryCommssnExp CUSTOMER APPD - - - - - - - - 227 DEMAND 2,260,610 1,259,469 25,854 760,387 61,924 152,756 - 221 228 ENERGY 1,842,130 896,656 23,120 677,558 59,899 173,305 - 11,593 229 Total 4,102,740 2,156,124 48,973 1,437,944 121,823 326,061 - 11,815 230

231 930.1

GENERAL ADVERTISING

EXPENSES CUSTOMER APPD - - - - - - - - 232 DEMAND 809,934 451,244 9,263 272,432 22,186 54,729 - 79 233 ENERGY 660,000 321,255 8,283 242,756 21,461 62,092 - 4,154 234 Total 1,469,934 772,498 17,546 515,188 43,647 116,821 - 4,233 235236 930.2 MISC GENERAL EXPENSES CUSTOMER APPD - - - - - - - - 237 DEMAND 928,612 517,364 10,620 312,351 25,437 62,749 - 91 238 ENERGY 756,710 368,328 9,497 278,327 24,605 71,190 - 4,762 239 Total 1,685,322 885,692 20,117 590,678 50,042 133,939 - 4,853 240241 931 RENTS CUSTOMER APPD - - - - - - - - 242 DEMAND 207,927 115,844 2,378 69,939 5,696 14,050 - 20 243 ENERGY 169,436 82,473 2,126 62,321 5,509 15,940 - 1,066 244 Total 377,363 198,317 4,504 132,260 11,205 29,991 - 1,087 245

246 935

MAINTENANCE OF GENERAL

PLANT CUSTOMER APPD - - - - - - - - 247 DEMAND 924,019 514,805 10,568 310,806 25,311 62,438 - 90 248 ENERGY 752,966 366,506 9,450 276,950 24,484 70,838 - 4,739 249 Total 1,676,985 881,310 20,018 587,756 49,795 133,277 - 4,829 250251 920_GT Admn&GenerlSalaries - GT CUSTOMER A&G_GT 3,400 - - - - - 3,400 - 252 DEMAND - - - - - - - - 253 ENERGY - - - - - - - - 254 Total 3,400 - - - - - 3,400 - 255

256 921_GT

OFFICE SUPPLIES & EXPENSES -

GT CUSTOMER A&G_GT 519 - - - - - 519 - 257 DEMAND - - - - - - - - 258 ENERGY - - - - - - - - 259 Total 519 - - - - - 519 - 260261 922_GT AdminExpTransfrdCr - GT CUSTOMER A&G_GT (12,836) - - - - - (12,836) - 262 DEMAND - - - - - - - - 263 ENERGY - - - - - - - -

9 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D264 Total (12,836) - - - - - (12,836) - 265

266 923_GT

OUTSIDE SERVICES EMPLOYED

- GT CUSTOMER A&G_GT 52,194 - - - - - 52,194 - 267 DEMAND - - - - - - - - 268 ENERGY - - - - - - - - 269 Total 52,194 - - - - - 52,194 - 270271 924_GT PROPERTY INSURANCE - GT CUSTOMER A&G_GT 866 - - - - - 866 - 272 DEMAND - - - - - - - - 273 ENERGY - - - - - - - - 274 Total 866 - - - - - 866 - 275276 925_GT Injuries&Damages - GT CUSTOMER A&G_GT 7,386 - - - - - 7,386 - 277 DEMAND - - - - - - - - 278 ENERGY - - - - - - - - 279 Total 7,386 - - - - - 7,386 - 280281 926_GT PENSIONS & BENEFITS - GT CUSTOMER A&G_GT 122,308 - - - - - 122,308 - 282 DEMAND - - - - - - - - 283 ENERGY - - - - - - - - 284 Total 122,308 - - - - - 122,308 - 285286 928_GT RegulatryCommssnExp - GT CUSTOMER A&G_GT 8,529 - - - - - 8,529 - 287 DEMAND - - - - - - - - 288 ENERGY - - - - - - - - 289 Total 8,529 - - - - - 8,529 - 290

291 930.1_GT

GENERAL ADVERTISING

EXPENSES-GT CUSTOMER A&G_GT 3,056 - - - - - 3,056 - 292 DEMAND - - - - - - - - 293 ENERGY - - - - - - - - 294 Total 3,056 - - - - - 3,056 - 295296 930.2_GT MISC GENERAL EXPENSES-GT CUSTOMER A&G_GT 3,504 - - - - - 3,504 - 297 DEMAND - - - - - - - - 298 ENERGY - - - - - - - - 299 Total 3,504 - - - - - 3,504 - 300301 931_GT RENTS-GT CUSTOMER A&G_GT 785 - - - - - 785 - 302 DEMAND - - - - - - - - 303 ENERGY - - - - - - - - 304 Total 785 - - - - - 785 - 305

306 935_GT

MAINTENANCE OF GENERAL

PLANT-GT CUSTOMER A&G_GT 3,486 - - - - - 3,486 - 307 DEMAND - - - - - - - - 308 ENERGY - - - - - - - -

10 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D309 Total 3,486 - - - - - 3,486 - 310311 EXP_?_AG A&G EXPENSES CUSTOMER 193,197 - - - - - 193,197 - 312 DEMAND 51,203,837 28,527,534 585,601 17,223,106 1,402,599 3,459,982 - 5,015 313 ENERGY 41,725,086 20,309,655 523,669 15,346,989 1,356,737 3,925,446 - 262,590 314 Total 93,122,120 48,837,189 1,109,269 32,570,095 2,759,336 7,385,428 193,197 267,605 315

316 EXP

O & M EXPENSES B4

NORMALIZATION CUSTOMER 19,088,845 13,555,090 239,355 1,700,116 13,537 1,261,053 2,319,695 - 317 DEMAND 123,685,900 64,746,349 2,241,716 43,848,130 3,567,846 5,423,177 - 3,858,683 318 ENERGY 86,454,931 43,423,681 1,120,654 32,305,308 2,838,770 6,183,055 31,586 551,878 319 Total 229,229,677 121,725,120 3,601,725 77,853,554 6,420,153 12,837,286 2,351,280 4,409,625 320

321 ADJ_2_Exp

ADJ - Reclass Amortization of

PDMS Regulatory Assets

(Deduct) CUSTOMER APBD - - - - - - - - 322 DEMAND (459,537) (241,159) (4,950) (145,597) (11,857) (29,249) (26,682) (42) 323 ENERGY (399,410) (176,755) (4,557) (133,565) (11,808) (34,163) (36,278) (2,285) 324 Total (858,947) (417,914) (9,508) (279,161) (23,665) (63,412) (62,959) (2,328) 325

326 ADJ_3

ADJ - INTEREST ON CUSTOMER

DEPOSITS CUSTOMER CUST_DEP 34,971 30,328 549 4,069 6 13 5 - 327 DEMAND - - - - - - - - 328 ENERGY - - - - - - - - 329 Total 34,971 30,328 549 4,069 6 13 5 - 330

331 ADJ_4

ADJ - ANNUALIZE PAYROLL

WAGE RATE INCREASES CUSTOMER LEXP 348,374 247,343 4,368 31,022 247 23,011 42,383 - 332 DEMAND 1,928,007 991,634 36,949 685,202 55,746 88,359 - 70,117 333 ENERGY 1,304,298 650,139 16,774 486,011 42,788 100,265 14 8,307 334 Total 3,580,678 1,889,115 58,090 1,202,235 98,780 211,635 42,398 78,424 335

336 ADJ_4a

ADJ - SAVINGS PLAN

MATCHING CUSTOMER LEXP 10,451 7,420 131 931 7 690 1,271 - 337 DEMAND 57,840 29,749 1,108 20,556 1,672 2,651 - 2,104 338 ENERGY 39,129 19,504 503 14,580 1,284 3,008 0 249 339 Total 107,420 56,673 1,743 36,067 2,963 6,349 1,272 2,353 340341

342 ADJ_5

ADJ - RECLASS AMORTIZATION

OF NET LOSS ON REAQUIRED

DEBT CUSTOMER EX_TOI 132,505 98,454 1,749 12,556 80 6,956 12,710 - 343 DEMAND 856,166 443,891 14,119 294,101 23,934 32,220 1,322 46,579 344 ENERGY 569,721 286,354 7,386 214,942 18,953 36,608 1,802 3,675 345 Total 1,558,392 828,700 23,255 521,599 42,967 75,784 15,834 50,254 346

347 ADJ_6

ADJ - BPU AND RPA

ASSESSMENTS CUSTOMER RB_PLT_O_D (4,905) (4,060) (73) (537) (2) (87) (147) -

11 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D348 DEMAND (40,353) (21,190) (497) (13,114) (1,068) (870) - (3,614) 349 ENERGY (25,469) (13,154) (339) (9,940) (879) (987) - (170) 350 Total (70,727) (38,405) (909) (23,591) (1,948) (1,943) (147) (3,784) 351

352 ADJ_7

ADJ - MGMT AUDIT CONSULT

FEES CUSTOMER APBD - - - - - - - - 353 DEMAND 258,159 135,479 2,781 81,794 6,661 16,432 14,989 24 354 ENERGY 224,382 99,298 2,560 75,034 6,633 19,192 20,380 1,284 355 Total 482,541 234,777 5,341 156,828 13,294 35,624 35,369 1,308 356357 ADJ_8 ADJ - RATE CASE EXPENSE CUSTOMER APBD - - - - - - - - 358 DEMAND 301,279 158,107 3,246 95,455 7,774 19,176 17,493 28 359 ENERGY 261,859 115,883 2,988 87,567 7,741 22,398 23,784 1,498 360 Total 563,138 273,990 6,234 183,022 15,515 41,574 41,277 1,526 361

362 ADJ_9

ADJ - Recover LCAPP

Administrative Costs CUSTOMER APBD - - - - - - - - 363 DEMAND 39,641 20,803 427 12,560 1,023 2,523 2,302 4 364 ENERGY 34,455 15,248 393 11,522 1,019 2,947 3,129 197 365 Total 74,096 36,051 820 24,081 2,041 5,470 5,431 201 366367 ADJ_10a ADJ - Pension Smoothing CUSTOMER LEXP (1,184,881) (841,256) (14,855) (105,513) (840) (78,263) (144,154) - 368 DEMAND (6,557,494) (3,372,723) (125,671) (2,330,494) (189,602) (300,524) - (238,481) 369 ENERGY (4,436,149) (2,211,239) (57,051) (1,653,011) (145,528) (341,019) (49) (28,253) 370 Total (12,178,524) (6,425,218) (197,576) (4,089,017) (335,970) (719,807) (144,203) (266,733) 371372 ADJ_10b ADJ - OPEB Smoothing CUSTOMER LEXP (194,651) (138,201) (2,440) (17,333) (138) (12,857) (23,681) - 373 DEMAND (1,077,258) (554,067) (20,645) (382,851) (31,148) (49,370) - (39,177) 374 ENERGY (728,766) (363,260) (9,372) (271,555) (23,907) (56,022) (8) (4,641) 375 Total (2,000,674) (1,055,528) (32,458) (671,739) (55,193) (118,249) (23,689) (43,819) 376

377 ADJ_11

ADJ - Normalize Forestry

Maintence Expense CUSTOMER RB_PLT_O_D_OH4 - - - - - - - - 378 DEMAND 877,137 506,599 10,399 305,852 24,908 29,290 - 89 379 ENERGY 696,203 356,214 9,185 269,173 23,796 33,230 - 4,606 380 Total 1,573,340 862,813 19,584 575,025 48,704 62,520 - 4,695 381

382 ADJ_16

ADJ - Service Company

Depreciation Expense at JCP&L

Rates CUSTOMER EX_DEP (17,918) (13,778) (246) (1,775) (10) (785) (1,325) - 383 DEMAND (102,912) (50,516) (1,593) (33,396) (2,718) (2,213) (433) (12,043) 384 ENERGY (61,078) (31,143) (803) (23,533) (2,080) (2,527) (589) (403) 385 Total (181,908) (95,437) (2,641) (58,704) (4,808) (5,525) (2,347) (12,446) 386

387 ADJ_19

ADJ_Annualize Payroll Wages

for additional Bargaining

Employees CUSTOMER LEXP - - - - - - - - 388 DEMAND - - - - - - - -

12 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D389 ENERGY - - - - - - - - 390 Total - - - - - - - - 391392 ADJ_19a ADJ - SAVINGS PLAN MATCH CUSTOMER LEXP - - - - - - - - 393 DEMAND - - - - - - - - 394 ENERGY - - - - - - - - 395 Total - - - - - - - - 396397 ADJ_20 ADJ - SERP/EDCP CUSTOMER LEXP (98,629) (70,026) (1,237) (8,783) (70) (6,515) (11,999) - 398 DEMAND (545,846) (280,745) (10,461) (193,990) (15,782) (25,016) - (19,851) 399 ENERGY (369,265) (184,063) (4,749) (137,597) (12,114) (28,386) (4) (2,352) 400 Total (1,013,740) (534,835) (16,446) (340,370) (27,966) (59,917) (12,003) (22,203) 401402 ADJ_21 ADJ - Advertising removal CUSTOMER APBD - - - - - - - - 403 DEMAND (533,162) (279,797) (5,744) (168,924) (13,757) (33,935) (30,957) (49) 404 ENERGY (463,403) (205,074) (5,288) (154,964) (13,699) (39,637) (42,090) (2,651) 405 Total (996,565) (484,871) (11,031) (323,888) (27,456) (73,572) (73,047) (2,701) 406407 ADJ_25 ADJ -Gain on Sale of Property (Customer Share)CUSTOMER RB_PLT_O_D (67) (56) (1) (7) - (1) (2) - 408 DEMAND (560) (294) (7) (182) (15) (12) - (50) 409 ENERGY (353) (182) (5) (138) (12) (14) - (2) 410 Total (981) (533) (13) (327) (27) (27) (2) (52) 411412 ADJ_EXP EXPENSE ADJUSTMENTS CUSTOMER (974,750) (683,831) (12,054) (85,370) (719) (67,838) (124,937) - 413 DEMAND (4,998,892) (2,514,230) (100,537) (1,773,027) (144,229) (250,539) (21,966) (194,364) 414 ENERGY (3,353,848) (1,642,231) (42,375) (1,225,472) (107,814) (285,107) (29,908) (20,941) 415 Total (9,327,489) (4,840,292) (154,966) (3,083,869) (252,761) (603,484) (176,811) (215,306) 416

417 EXP_NORM

OPERATION & MAINTENANCE

EXPENSES CUSTOMER FORMULA 18,114,095 12,871,259 227,301 1,614,746 12,818 1,193,214 2,194,757 - 418 DEMAND 118,687,009 62,232,119 2,141,179 42,075,103 3,423,617 5,172,638 (21,966) 3,664,319 419 ENERGY 83,101,084 41,781,450 1,078,280 31,079,836 2,730,956 5,897,947 1,678 530,937 420 Total 219,902,188 116,884,828 3,446,759 74,769,685 6,167,392 12,233,802 2,174,469 4,194,319

13 of 64

Exhibit JC-8

Schedule CBH-1 (12+0) Redacted JERSEY CENTRAL POWER & LIGHT BPU STAFF METHODOLOGY OPERATION & MAINTENANCE EXPENSES - LABOR COMPLIED COSSCOMPLIED COSS: July 2015 - June 2016 (12+0)


1 580LP OPERATION SUPERVISION & CUSTOMER APPD - - - - - - - - 2 DEMAND 68,703 38,277 786 23,109 1,882 4,642 - 7 3 ENERGY 55,985 27,251 703 20,592 1,820 5,267 - 352 4 Total 124,688 65,528 1,488 43,701 3,702 9,909 - 359 56 580LS OPERATION SUPERVISION & CUSTOMER APSD - - - - - - - - 7 DEMAND 123,407 73,737 1,514 44,518 3,625 - - 13 8 ENERGY 95,399 51,258 1,322 38,733 3,424 - - 663 9 Total 218,806 124,995 2,835 83,251 7,050 - - 676

1011 581L LOAD DISPATCHING CUSTOMER APPD - - - - - - - - 12 DEMAND 602,512 335,681 6,891 202,663 16,504 40,713 - 59 13 ENERGY 490,976 238,982 6,162 180,587 15,965 46,190 - 3,090 14 Total 1,093,488 574,664 13,053 383,250 32,469 86,904 - 3,149 1516 582L STATION EXPENSES CUSTOMER RB_PLT_O_D362 - - - - - - - - 17 DEMAND 100,839 58,241 1,196 35,162 2,863 3,367 - 10 18 ENERGY 80,039 40,952 1,056 30,945 2,736 3,820 - 529 19 Total 180,878 99,193 2,251 66,107 5,599 7,188 - 540 2021 583L OH LINE EXPENSES CUSTOMER RB_PLT_O_D_OH5 - - - - - - - - 22 DEMAND 32,706 18,890 388 11,404 929 1,092 - 3 23 ENERGY 25,960 13,282 342 10,037 887 1,239 - 172 24 Total 58,666 32,172 730 21,441 1,816 2,331 - 175 2526 584L UG LINE EXPENSES CUSTOMER RB_PLT_O_D_UG7 - - - - - - - - 27 DEMAND 429,798 248,234 5,096 149,868 12,205 14,352 - 44 28 ENERGY 341,140 174,545 4,501 131,895 11,660 16,283 - 2,257 29 Total 770,938 422,779 9,596 281,763 23,865 30,635 - 2,300 3031 585L ST LTG & SIGNAL SYSTEM CUSTOMER ALLOC585 - - - - - - - - 32 DEMAND 2,758 - - - - - - 2,758 33 ENERGY - - - - - - - - 34 Total 2,758 - - - - - - 2,758 3536 586L METERS EXPENSES CUSTOMER RB_PLT_O_D370 380,808 273,178 4,824 34,263 273 25,414 42,856 - 37 DEMAND 260,111 84,151 19,706 144,543 11,712 - - - 38 ENERGY - - - - - - - - 39 Total 640,919 357,330 24,529 178,806 11,985 25,414 42,856 - 40

14 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D41 588L MISCELLANEOUS EXPENSES CUSTOMER DISTCLA - - - - - - - - 42 DEMAND 6,425,484 3,374,174 79,065 2,088,217 170,026 138,486 - 575,515 43 ENERGY 4,055,550 2,094,619 54,008 1,582,799 139,926 157,116 - 27,082 44 Total 10,481,034 5,468,794 133,073 3,671,016 309,952 295,602 - 602,597 4546 589L RENTS CUSTOMER RB_PLT_O_D_OH4 - - - - - - - - 47 DEMAND - - - - - - - - 48 ENERGY - - - - - - - - 49 Total - - - - - - - - 5051 590LP MAINTCE SUPERVISION & CUSTOMER APPD - - - - - - - - 52 DEMAND 63,406 35,326 725 21,327 1,737 4,285 - 6 53 ENERGY 51,668 25,149 648 19,004 1,680 4,861 - 325 54 Total 115,074 60,475 1,374 40,332 3,417 9,145 - 331 5556 590LS MAINTCE SUPERVISION & CUSTOMER APSD - - - - - - - - 57 DEMAND 113,891 68,051 1,397 41,085 3,346 - - 12 58 ENERGY 88,044 47,306 1,220 35,747 3,160 - - 612 59 Total 201,935 115,357 2,617 76,832 6,506 - - 624 6061 591L MAINTENANCE OF CUSTOMER APPD - - - - - - - - 62 DEMAND 20,905 11,647 239 7,032 573 1,413 - 2 63 ENERGY 17,035 8,292 214 6,266 554 1,603 - 107 64 Total 37,940 19,939 453 13,297 1,127 3,015 - 109 6566 592L MAINTENANCE OF STATION CUSTOMER RB_PLT_O_D362 - - - - - - - - 67 DEMAND 4,839,693 2,795,212 57,379 1,687,571 137,431 161,609 - 491 68 ENERGY 3,841,371 1,965,446 50,677 1,485,189 131,297 183,350 - 25,412 69 Total 8,681,064 4,760,658 108,056 3,172,760 268,728 344,959 - 25,903 7071 593L MAINTENANCE OF OH LINES CUSTOMER RB_PLT_O_D_OH - - - - - - - - 72 DEMAND 6,744,390 3,895,288 79,961 2,351,727 191,518 225,212 - 685 73 ENERGY 5,353,170 2,738,961 70,622 2,069,696 182,970 255,509 - 35,413 74 Total 12,097,560 6,634,249 150,583 4,421,422 374,487 480,720 - 36,098 7576 594L MAINTENANCE OF UG LINES CUSTOMER RB_PLT_O_D_UG - - - - - - - - 77 DEMAND 1,603,318 921,324 18,913 556,237 45,298 61,384 - 162 78 ENERGY 1,277,445 648,950 16,733 490,379 43,352 69,642 - 8,390 79 Total 2,880,763 1,570,274 35,645 1,046,615 88,650 131,027 - 8,552 8081 595L MAINTENANCE OF LINE CUSTOMER RB_PLT_O_D368 - - - - - - - - 82 DEMAND 106,365 63,554 1,305 38,370 3,125 - - 11 83 ENERGY 82,225 44,179 1,139 33,384 2,951 - - 571 84 Total 188,590 107,734 2,444 71,754 6,076 - - 582

15 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D8586 596L MAINTNCE OF ST LTG & CUSTOMER ALLOC596 - - - - - - - - 87 DEMAND 1,916,072 - - - - - - 1,916,072 88 ENERGY - - - - - - - - 89 Total 1,916,072 - - - - - - 1,916,072 9091 597L MAINTENANCE OF METERS CUSTOMER RB_PLT_O_D370 1,751,560 1,256,509 22,187 157,595 1,255 116,895 197,119 - 92 DEMAND 1,196,407 387,062 90,638 664,838 53,869 - - - 93 ENERGY - - - - - - - - 94 Total 2,947,967 1,643,571 112,825 822,433 55,124 116,895 197,119 - 9596 598L MAINTCE OF MISC CUSTOMER DISTCLA - - - - - - - - 97 DEMAND 1,282,642 673,546 15,783 416,846 33,940 27,644 - 114,883 98 ENERGY 809,561 418,124 10,781 315,955 27,932 31,363 - 5,406 99 Total 2,092,203 1,091,670 26,564 732,801 61,872 59,007 - 120,289

100101 901L SUPERVISION CUSTOMER ALLOC901 - - - - - - - - 102 DEMAND - - - - - - - - 103 ENERGY 3 2 0 1 0 0 0 0 104 Total 3 2 0 1 0 0 0 0 105106 902L METER READING EXPENSES CUSTOMER RB_PLT_O_D370 6,567,990 4,711,651 83,198 590,948 4,705 438,333 739,155 - 107 DEMAND 4,486,282 1,451,403 339,874 2,493,007 201,998 - - - 108 ENERGY - - - - - - - - 109 Total 11,054,272 6,163,054 423,072 3,083,955 206,704 438,333 739,155 - 110111 903L CUST RECORDS & COLLECTION CUSTOMER RB_PLT_O_D370 4,156,232 2,981,538 52,648 373,953 2,978 277,377 467,738 - 112 DEMAND 2,838,924 918,449 215,073 1,577,578 127,825 - - - 113 ENERGY - - - - - - - - 114 Total 6,995,156 3,899,987 267,720 1,951,530 130,802 277,377 467,738 - 115116 905L MISC CUSTOMER ACCOUNTS CUSTOMER ALLOC905 - - - - - - - - 117 DEMAND - - - - - - - - 118 ENERGY 487,867 381,628 10,230 92,005 1,500 727 540 1,237 119 Total 487,867 381,628 10,230 92,005 1,500 727 540 1,237 120121 907L SUPERVISION CUSTOMER APPD - - - - - - - - 122 DEMAND 256,070 142,666 2,929 86,133 7,014 17,303 - 25 123 ENERGY 208,667 101,568 2,619 76,750 6,785 19,631 - 1,313 124 Total 464,737 244,234 5,547 162,883 13,799 36,934 - 1,338 125

16 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D126 908L CUSTOMER ASSISTANCE CUSTOMER APPD - - - - - - - - 127 DEMAND 3,602 2,007 41 1,212 99 243 - 0 128 ENERGY 2,936 1,429 37 1,080 95 276 - 18 129 Total 6,538 3,436 78 2,291 194 520 - 19 130131 910L MISC CUST SERV & INFO CUSTOMER APPD - - - - - - - - 132 DEMAND 2,985,994 1,663,606 34,150 1,004,379 81,794 201,772 - 292 133 ENERGY 2,433,232 1,184,374 30,538 894,972 79,119 228,916 - 15,313 134 Total 5,419,226 2,847,981 64,688 1,899,352 160,913 430,687 - 15,606 135136 920L Admn&GenerlSalaries CUSTOMER APPD - - - - - - - - 137 DEMAND 880,947 490,808 10,075 296,319 24,131 59,528 - 86 138 ENERGY 717,868 349,422 9,010 264,040 23,342 67,536 - 4,518 139 Total 1,598,815 840,230 19,085 560,359 47,474 127,064 - 4,604 140141 923L OUTSIDE SERVICES EMPLOYED CUSTOMER APPD - - - - - - - - 142 DEMAND 47,403,405 26,410,174 542,136 15,944,779 1,298,496 3,203,177 - 4,642 143 ENERGY 38,628,183 18,802,240 484,801 14,207,911 1,256,038 3,634,093 - 243,101 144 Total 86,031,588 45,212,414 1,026,938 30,152,690 2,554,534 6,837,270 - 247,743 145146 925L Injuries&Damages CUSTOMER APPD - - - - - - - - 147 DEMAND 229,726 127,989 2,627 77,272 6,293 15,523 - 22 148 ENERGY 187,200 91,119 2,349 68,854 6,087 17,612 - 1,178 149 Total 416,926 219,108 4,977 146,126 12,380 33,135 - 1,201 150151 926L PENSIONS & BENEFITS CUSTOMER APPD - - - - - - - - 152 DEMAND (13,300,840) (7,410,386) (152,117) (4,473,918) (364,343) (898,774) - (1,303) 153 ENERGY (10,838,616) (5,275,688) (136,030) (3,986,573) (352,430) (1,019,684) - (68,211) 154 Total (24,139,456) (12,686,074) (288,147) (8,460,492) (716,772) (1,918,458) - (69,514)

17 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D155156 935L MAINTENANCE OF GENERAL CUSTOMER APPD - - - - - - - - 157 DEMAND 173,739 96,796 1,987 58,439 4,759 11,740 - 17 158 ENERGY 141,576 68,912 1,777 52,074 4,604 13,319 - 891 159 Total 315,315 165,708 3,764 110,513 9,363 25,059 - 908 160161162 920L_GT Admn&GenerlSalaries - GT CUSTOMER A&G_GT 3,324 - - - - - 3,324 - 163 DEMAND - - - - - - - - 164 ENERGY - - - - - - - - 165 Total 3,324 - - - - - 3,324 - 166167 923L_GT OUTSIDE SERVICES EMPLOYED CUSTOMER A&G_GT 178,857 - - - - - 178,857 - 168 DEMAND - - - - - - - - 169 ENERGY - - - - - - - - 170 Total 178,857 - - - - - 178,857 - 171172 925L_GT Injuries&Damages _GT CUSTOMER A&G_GT 867 - - - - - 867 - 173 DEMAND - - - - - - - - 174 ENERGY - - - - - - - - 175 Total 867 - - - - - 867 - 176177 926L_GT PENSIONS & BENEFITS - GT CUSTOMER A&G_GT (50,185) - - - - - (50,185) - 178 DEMAND - - - - - - - - 179 ENERGY - - - - - - - - 180 Total (50,185) - - - - - (50,185) - 181182 935L_GT MAINTENANCE OF GENERAL CUSTOMER A&G_GT 656 - - - - - 656 - 183 DEMAND - - - - - - - - 184 ENERGY - - - - - - - - 185 Total 656 - - - - - 656 - 186187 LEXP LABOR CUSTOMER 12,990,108 9,222,876 162,857 1,156,758 9,211 858,019 1,580,387 - 188 DEMAND 71,891,256 36,975,909 1,377,754 25,549,715 2,078,649 3,294,712 - 2,614,517 189 ENERGY 48,634,485 24,242,302 625,459 18,122,321 1,595,455 3,738,670 540 309,739 190 Total 133,515,849 70,441,087 2,166,070 44,828,794 3,683,314 7,891,401 1,580,927 2,924,256

18 of 64

Exhibit JC-8

Schedule CBH-1 (12+0) Redacted JERSEY CENTRAL POWER & LIGHT BPU STAFF METHODOLOGY DEPRECIATION & AMORTIZATION EXPENSE COMPLIED COSSCOMPLIED COSS: July 2015 - June 2016 (12+0)


1

403_389

LAND & LAND RIGHTS - DEPR EXP CUSTOMER RB_PLT_O_G389 - - - - - - - - 2 DEMAND 1,439 755 15 456 37 92 84 - 3 ENERGY 1,250 553 14 418 37 107 114 7 4 Total 2,689 1,308 30 874 74 199 197 7 5

6 403_390

STRUCTURES & IMPROVEMENTS -

DEPR EXP CUSTOMER RB_PLT_O_G390 - - - - - - - - 7 DEMAND 616,267 323,409 6,639 195,254 15,901 39,225 35,782 57 8 ENERGY 535,634 237,039 6,112 179,118 15,835 45,815 48,650 3,065 9 Total 1,151,901 560,448 12,751 374,372 31,736 85,040 84,432 3,122

10

11 403_391

OFFICE FURNITURE & EQUIP -

DEPR EXP CUSTOMER RB_PLT_O_G391 - - - - - - - - 12 DEMAND 1,274,852 669,027 13,733 403,916 32,894 81,143 74,021 118 13 ENERGY 1,108,049 490,355 12,643 370,536 32,757 94,776 100,642 6,340 14 Total 2,382,901 1,159,381 26,377 774,452 65,651 175,919 174,663 6,458 15

16 403_392

TRANSPORTATION EQUIPMENT -

DEPR EXP CUSTOMER RB_PLT_O_G392 - - - - - - - - 17 DEMAND 178,756 93,809 1,926 56,636 4,612 11,378 10,379 16 18 ENERGY 155,368 68,756 1,773 51,956 4,593 13,289 14,112 889 19 Total 334,125 162,566 3,699 108,592 9,205 24,667 24,491 905 2021 403_393 STORES EQUIPMENT - DEPR EXP CUSTOMER RB_PLT_O_G393 - - - - - - - - 22 DEMAND 44,136 23,162 475 13,984 1,139 2,809 2,563 4 23 ENERGY 38,360 16,976 438 12,828 1,134 3,281 3,484 219 24 Total 82,497 40,138 913 26,812 2,273 6,090 6,047 224 25

26 403_394

TOOLS, SHOP & GARAGE EQUIP -

DEPR EXP CUSTOMER RB_PLT_O_G394 - - - - - - - - 27 DEMAND 651,480 341,889 7,018 206,411 16,809 41,466 37,827 60 28 ENERGY 566,240 250,583 6,461 189,353 16,740 48,433 51,430 3,240 29 Total 1,217,720 592,472 13,479 395,764 33,549 89,899 89,257 3,300 30

31 403_395

LABORATORY EQUIPMENT - DEPR

EXP CUSTOMER RB_PLT_O_G395 - - - - - - - - 32 DEMAND 334,974 175,790 3,609 106,131 8,643 21,321 19,449 31 33 ENERGY 291,145 128,843 3,322 97,360 8,607 24,903 26,444 1,666 34 Total 626,122 304,634 6,931 203,492 17,250 46,224 45,894 1,697 3536 403_396 LABORATORY EQUIPMENT - DEPR EXPCUSTOMER RB_PLT_O_G395 - - - - - - - - 37 DEMAND 39,384 20,668 424 12,478 1,016 2,507 2,287 4 38 ENERGY 34,231 15,148 391 11,447 1,012 2,928 3,109 196 39 Total 73,614 35,816 815 23,925 2,028 5,435 5,396 199 40

41 403_397

COMMUNICATION EQUIPMENT -

DEPR EXP CUSTOMER RB_PLT_O_G397 - - - - - - - - 42 DEMAND 1,451,448 761,702 15,636 459,867 37,450 92,384 84,275 134 43 ENERGY 1,261,538 558,279 14,395 421,864 37,295 107,904 114,583 7,218 44 Total 2,712,985 1,319,981 30,031 881,731 74,745 200,288 198,857 7,352

19 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D45

46 403_398

MISCELLANEOUS EQUIPMENT -

DEPR EXP CUSTOMER RB_PLT_O_G398 - - - - - - - - 47 DEMAND 24,216 12,708 261 7,673 625 1,541 1,406 2 48 ENERGY 21,046 9,314 240 7,038 622 1,800 1,912 120 49 Total 45,265 22,023 501 14,711 1,247 3,342 3,318 123 5051

52 EX_DEP_G

GENERAL PLT DEPRECIATION

EXPENSE CUSTOMER - - - - - - - - - 53 DEMAND 4,616,952 2,422,919 49,736 1,462,806 119,126 293,866 268,073 426 54 ENERGY 4,012,861 1,775,846 45,789 1,341,918 118,632 343,236 364,480 22,960 55 Total 8,629,819 4,198,767 95,527 2,804,725 237,758 637,103 632,552 23,387 56

57 403_360 LAND & LAND RIGHTS - DEPR EXP CUSTOMER RB_PLT_O_D360 - - - - - - - - 58 DEMAND 109,377 63,172 1,297 38,139 3,106 3,652 - 11 59 ENERGY 86,814 44,419 1,145 33,565 2,967 4,144 - 574 60 Total 196,191 107,591 2,442 71,704 6,073 7,796 - 585 61

62 403_361


DEPR EXP CUSTOMER RB_PLT_O_D361 - - - - - - - - 63 DEMAND 117,902 68,095 1,398 41,112 3,348 3,937 - 12 64 ENERGY 93,582 47,881 1,235 36,181 3,199 4,467 - 619 65 Total 211,483 115,976 2,632 77,293 6,547 8,404 - 631 66

67 403_362 STATION EQUIPMENT - DEPR EXP CUSTOMER RB_PLT_O_D362 - - - - - - - - 68 DEMAND 3,856,572 2,227,401 45,723 1,344,763 109,513 128,780 - 392 69 ENERGY 3,061,047 1,566,191 40,383 1,183,492 104,626 146,105 - 20,250 70 Total 6,917,618 3,793,592 86,106 2,528,255 214,139 274,885 - 20,641 71

72 403_364

POLES, TOWERS & FIXTURES LTG -

DEPR EXP CUSTOMER RB_PLT_O_D_OH4 - - - - - - - - 73 DEMAND 8,945,101 5,166,331 106,052 3,119,101 254,010 298,699 - 908 74 ENERGY 7,099,923 3,632,691 93,666 2,745,043 242,673 338,882 - 46,968 75 Total 16,045,024 8,799,022 199,718 5,864,144 496,683 637,581 - 47,876 76

77 403_365

OH CONDUCTORS & DEVICES -

DEPR EXP CUSTOMER RB_PLT_O_D_OH5 - - - - - - - - 78 DEMAND 12,418,874 7,172,642 147,237 4,330,384 352,654 414,696 - 1,261 79 ENERGY 9,857,133 5,043,423 130,041 3,811,062 336,914 470,485 - 65,208 80 Total 22,276,006 12,216,065 277,278 8,141,446 689,567 885,181 - 66,469 8182 403_366 UG CONDUIT SEC - DEPR EXP CUSTOMER RB_PLT_O_D_UG6 - - - - - - - - 83 DEMAND 792,559 444,832 9,131 268,561 21,871 48,086 - 78 84 ENERGY 642,456 315,878 8,145 238,693 21,101 54,555 - 4,084 85 Total 1,435,018 760,711 17,276 507,255 42,972 102,642 - 4,162 86

87 403_367

UG CONDUCTORS & DEVICES -

DEPR EXP CUSTOMER RB_PLT_O_D_UG7 - - - - - - - - 88 DEMAND 5,310,461 3,067,109 62,960 1,851,725 150,799 177,329 - 539 89 ENERGY 4,215,030 2,156,629 55,607 1,629,657 144,068 201,185 - 27,884 90 Total 9,525,490 5,223,738 118,567 3,481,381 294,867 378,514 - 28,423

20 of 64

Exhibit JC-8



92 403_368 LINE TRANSFORMERS - DEPR EXP CUSTOMER RB_PLT_O_D368 - - - - - - - - 93 DEMAND 11,274,798 6,736,829 138,291 4,067,268 331,226 - - 1,184 94 ENERGY 8,715,978 4,683,074 120,749 3,538,765 312,841 - - 60,549 95 Total 19,990,777 11,419,903 259,040 7,606,033 644,068 - - 61,733 96

97 403_369

SERVICES DEMAND COMPONENT-

DEPR EXP CUSTOMER RB_PLT_O_D369D 3,803,266 3,300,031 59,775 442,763 697 - - - 98 DEMAND 3,803,265 2,272,497 46,649 1,371,989 111,731 - - 399 99 ENERGY - - - - - - - -

100 Total 7,606,531 5,572,528 106,424 1,814,752 112,428 - - 399 101102 403_370 METERS - DEPR EXP CUSTOMER RB_PLT_O_D370 7,281,205 5,223,286 92,233 655,119 5,216 485,931 819,420 - 103 DEMAND 4,973,445 1,609,010 376,781 2,763,721 223,933 - - - 104 ENERGY - - - - - - - - 105 Total 12,254,649 6,832,296 469,013 3,418,839 229,150 485,931 819,420 - 106

107 403_371

INSTALLATIONS ON CUST

PREMISES -DEPR EXP CUSTOMER RB_PLT_O_D371 - - - - - - - - 108 DEMAND 946,871 - - - - - - 946,871 109 ENERGY - - - - - - - - 110 Total 946,871 - - - - - - 946,871 111

112 403_373

STREET LIGHTING & SIGNAL SYS -

DEPR EXP CUSTOMER RB_PLT_O_D373 - - - - - - - - 113 DEMAND 6,498,155 - - - - - - 6,498,155 114 ENERGY - - - - - - - - 115 Total 6,498,155 - - - - - - 6,498,155 116

117 EX_DEP_D

DISTRIBUTION DEPRECIATION

EXPENSES CUSTOMER 11,084,471 8,523,317 152,008 1,097,882 5,913 485,931 819,420 - 118 DEMAND 59,047,380 28,827,918 935,519 19,196,763 1,562,191 1,075,179 - 7,449,810 119 ENERGY 33,771,963 17,490,186 450,971 13,216,458 1,168,389 1,219,823 - 226,136 120 Total 103,903,813 54,841,422 1,538,496 33,511,102 2,736,494 2,780,934 819,420 7,675,945 121

122 EX_DEP

DEPRECIATION EXPENSES -B4

NORM CUSTOMER 11,084,471 8,523,317 152,008 1,097,882 5,913 485,931 819,420 - 123 DEMAND 63,664,332 31,250,837 985,255 20,659,569 1,681,317 1,369,045 268,073 7,450,236 124 ENERGY 37,784,824 19,266,032 496,760 14,558,376 1,287,021 1,563,059 364,480 249,096 125 Total 112,533,632 59,040,189 1,634,023 36,315,827 2,974,252 3,418,037 1,451,972 7,699,332 126127

128 ADJ_13

ADJ - ANNUALIZE DEPRECIATION

EXPENSE CUSTOMER EX_DEP 423,009 325,269 5,801 41,898 226 18,544 31,271 - 129 DEMAND 2,429,575 1,192,602 37,600 788,416 64,163 52,246 10,230 284,318 130 ENERGY 1,441,954 735,235 18,957 555,581 49,116 59,650 13,909 9,506 131 Total 4,294,537 2,253,107 62,358 1,385,894 113,504 130,440 55,410 293,824 132133 ADJ_14 ADJ - AVERAGE NET SALVAGE CUSTOMER RB_PLT_O_D (408,396) (338,040) (6,088) (44,673) (133) (7,245) (12,217) - 134 DEMAND (3,359,588) (1,764,199) (41,340) (1,091,832) (88,899) (72,408) - (300,910) 135 ENERGY (2,120,459) (1,095,179) (28,238) (827,572) (73,161) (82,149) - (14,160) 136 Total (5,888,443) (3,197,419) (75,666) (1,964,078) (162,192) (161,801) (12,217) (315,070) 137

21 of 64

Exhibit JC-8



138 ADJ_DEP DEPRECIATION EXP ADJUSTMENT CUSTOMER 14,613 (12,771) (287) (2,775) 93 11,299 19,054 - 139 DEMAND (930,013) (571,597) (3,740) (303,416) (24,736) (20,162) 10,230 (16,592) 140 ENERGY (678,505) (359,944) (9,281) (271,991) (24,045) (22,499) 13,909 (4,654) 141 Total (1,593,906) (944,312) (13,308) (578,184) (48,688) (31,361) 43,193 (21,246) 142

143 EX_DEP_NORM

DEPRECIATION EXPENSES-

ADJUSTED CUSTOMER FORMULA 11,099,084 8,510,546 151,721 1,095,107 6,006 497,230 838,474 - 144 DEMAND 62,734,319 30,679,240 981,515 20,356,153 1,656,581 1,348,883 278,303 7,433,644 145 ENERGY 37,106,319 18,906,088 487,479 14,286,385 1,262,976 1,540,560 378,389 244,442 146 Total 110,939,726 58,095,877 1,620,715 35,737,643 2,925,564 3,386,676 1,495,165 7,678,086 147

148 404

AMORTIZATION - LIMITED TERM

ELECTRIC PROPERTY CUSTOMER RB_PLT_O_D 290,305 240,294 4,327 31,756 94 5,150 8,684 - 149 DEMAND 2,388,142 1,254,070 29,386 776,122 63,193 51,471 - 213,900 150 ENERGY 1,507,317 778,502 20,073 588,275 52,006 58,395 - 10,066 151 Total 4,185,763 2,272,866 53,786 1,396,153 115,293 115,015 8,684 223,966 152153 407_TMI/OC AMORTIZATION -TMI/OC CUSTOMER AMORT_KWH - - - - - - - - 154 DEMAND - - - - - - - - 155 ENERGY 109,009 48,240 1,244 36,453 3,223 9,324 9,901 624 156 Total 109,009 48,240 1,244 36,453 3,223 9,324 9,901 624 157

158 407_USF

AMORTIZATION - UNIVERSAL

SERVICE CUSTOMER APBD - - - - - - - - 159 DEMAND 4,112 2,158 44 1,303 106 262 239 - 160 ENERGY 3,575 1,582 41 1,195 106 306 325 20 161 Total 7,686 3,740 85 2,498 212 567 563 21 162163 407_STORM AMORTIZATION - STORM CUSTOMER APBD - - - - - - - - 164 DEMAND 13,088,146 6,868,501 140,994 4,146,763 337,700 833,051 759,930 1,207 165 ENERGY 11,375,678 5,034,181 129,802 3,804,078 336,296 973,005 1,033,227 65,089 166 Total 24,463,826 11,902,682 270,796 7,950,841 673,996 1,806,057 1,793,158 66,296 167168 407_COR AMORTIZATION -COR CUSTOMER RB_PLT_O_D (260,673) (215,766) (3,886) (28,514) (85) (4,624) (7,798) - 169 DEMAND (2,144,381) (1,126,065) (26,387) (696,902) (56,743) (46,217) - (192,067) 170 ENERGY (1,353,460) (699,038) (18,024) (528,228) (46,698) (52,434) - (9,038) 171 Total (3,758,512) (2,040,869) (48,296) (1,253,644) (103,525) (103,275) (7,798) (201,105) 172173 407_SALE AMORTIZATION -GAIN ON SALE CUSTOMER RB_PLT_O_D (29,183) (24,156) (435) (3,192) (9) (518) (873) - 174 DEMAND (240,075) (126,069) (2,954) (78,022) (6,353) (5,174) - (21,503) 175 ENERGY (151,527) (78,261) (2,018) (59,138) (5,228) (5,870) - (1,012) 176 Total (420,785) (228,486) (5,407) (140,352) (11,590) (11,562) (873) (22,515) 177178 407_VMS AMORTIZATION - VMS CUSTOMER RB_PLT_O_D (75,913) (62,834) (1,132) (8,304) (25) (1,347) (2,271) - 179 DEMAND (624,471) (327,925) (7,684) (202,947) (16,524) (13,459) - (55,932) 180 ENERGY (394,146) (203,569) (5,249) (153,827) (13,599) (15,270) - (2,632) 181 Total (1,094,531) (594,329) (14,065) (365,078) (30,148) (30,075) (2,271) (58,565) 182183 EX_AMORT AMORTTIZATION EXPENSES CUSTOMER (75,464) (62,462) (1,126) (8,254) (25) (1,339) (2,258) - - 184 DEMAND 12,471,473 6,544,670 133,399 3,946,317 321,379 819,934 760,169 (54,395) - 185 ENERGY 11,096,446 4,881,637 125,869 3,688,808 326,106 967,456 1,043,453 63,117 - 186 Total 23,492,456 11,363,844 258,143 7,626,871 647,461 1,786,051 1,801,364 8,722 - 187

22 of 64

Exhibit JC-8



188 ADJ_2_Amort

ADJ - Reclass Amortization of

PDMS Regulatory Assets (Add) CUSTOMER AMORT_KWH - - - - - - - - 189 DEMAND - - - - - - - - 190 ENERGY 858,947 380,117 9,801 287,236 25,393 73,469 78,016 4,915 191 Total 858,947 380,117 9,801 287,236 25,393 73,469 78,016 4,915 192

193 ADJ_12

ADJ - AMORTIZATION OF

FORESTRY REGULATORY ASSET CUSTOMER RB_PLT_O_D_OH4 - - - - - - - - 194 DEMAND 152,550 88,107 1,809 53,193 4,332 5,094 - 15 195 ENERGY 121,082 61,952 1,597 46,814 4,139 5,779 - 801 196 Total 273,631 150,059 3,406 100,007 8,470 10,873 - 816 197

198 ADJ_15

ADJ - STORM DAMAGE COST

AMORTIZATION CUSTOMER APBD - - - - - - - - 199 DEMAND 590,134 309,695 6,357 186,974 15,227 37,562 34,265 54 200 ENERGY 512,920 226,987 5,853 171,523 15,163 43,872 46,587 2,935 201 Total 1,103,054 536,682 12,210 358,497 30,390 81,434 80,852 2,989 202

203 ADJ_17

ADJ - Excess Cost of Removal (2002

rate case) CUSTOMER RB_PLT_O_D 43,996 36,417 656 4,813 14 780 1,316 - 204 DEMAND 361,924 190,055 4,453 117,622 9,577 7,800 - 32,417 205 ENERGY 228,436 117,983 3,042 89,154 7,882 8,850 - 1,525 206 Total 634,356 344,455 8,151 211,588 17,473 17,431 1,316 33,942 207208 ADJ_18 ADJ - TMI 2 PDMS CUSTOMER AMORT_KWH - - - - - - - - 209 DEMAND - - - - - - - - 210 ENERGY (118,846) (52,594) (1,356) (39,743) (3,513) (10,165) (10,795) (680) 211 Total (118,846) (52,594) (1,356) (39,743) (3,513) (10,165) (10,795) (680) 212213 ADJ_AMORT AMORT EXPENSE ADJUSTMENTS CUSTOMER 43,996 36,417 656 4,813 14 780 1,316 - 214 DEMAND 1,104,608 587,857 12,619 357,789 29,135 50,456 34,265 32,487 215 ENERGY 1,602,539 734,445 18,937 554,983 49,063 121,805 113,809 9,496 216 Total 2,751,142 1,358,718 32,212 917,585 78,213 173,041 149,390 41,983 217

218 EX_AMORT_NORM

AMORTIZATION EXPENSES-

ADJUSTED CUSTOMER FORMULA (31,468) (26,045) (470) (3,441) (11) (559) (942) - 219 DEMAND 13,576,081 7,132,527 146,018 4,304,106 350,514 870,390 794,434 (21,908) 220 ENERGY 12,698,985 5,616,082 144,806 4,243,791 375,169 1,089,261 1,157,262 72,613 221 Total 26,243,598 12,722,562 290,355 8,544,456 725,674 1,959,092 1,950,754 50,705

23 of 64

Exhibit JC-8

Schedule CBH-1 (12+0) Redacted JERSEY CENTRAL POWER & LIGHT BPU STAFF METHODOLOGY PLANT IN SERVICE COMPLIED COSSCOMPLIED COSS: July 2015 - June 2016 (12+0)


1 301 ORGANIZATION CUSTOMER APBD 0 0 0 0 0 0 0 02 DEMAND 20,632 10,828 222 6,537 532 1,313 1,198 23 ENERGY 17,934 7,936 205 5,997 530 1,534 1,629 1034 Total 38,567 18,764 427 12,534 1,063 2,847 2,827 10556 302 FRANCHISE AND CONSENTS CUSTOMER APBD 0 0 0 0 0 0 0 07 DEMAND 6,885 3,613 74 2,181 178 438 400 18 ENERGY 5,983 2,648 68 2,001 177 512 543 349 Total 12,868 6,261 142 4,182 355 950 943 35

10

11 303

MISCELLANEOUS INTANGIBLE

PLANT - ORIG CUSTOMER APBD 0 0 0 0 0 0 0 012 DEMAND 37,203,974 19,524,196 400,784 11,787,465 959,936 2,368,006 2,160,155 3,43213 ENERGY 32,336,166 14,310,012 368,973 10,813,359 955,946 2,765,836 2,937,021 185,01914 Total 69,540,140 33,834,208 769,757 22,600,823 1,915,882 5,133,842 5,097,177 188,4511516 RB_PLT_O_I INTANGIBLE PLANT IN SERVICE CUSTOMER 0 0 0 0 0 0 0 017 DEMAND 37,231,491 19,538,637 401,080 11,796,183 960,646 2,369,757 2,161,753 3,43518 ENERGY 32,360,083 14,320,596 369,246 10,821,357 956,653 2,767,882 2,939,193 185,15619 Total 69,591,575 33,859,233 770,326 22,617,539 1,917,300 5,137,639 5,100,947 188,5912021 360P LAND & LAND RIGHTS - ORIG - PRI CUSTOMER APPD 0 0 0 0 0 0 0 022 DEMAND 9,008,212 5,018,805 103,024 3,030,035 246,757 608,709 0 88223 ENERGY 7,340,631 3,573,047 92,128 2,699,972 238,689 690,598 0 46,19724 Total 16,348,843 8,591,852 195,152 5,730,007 485,446 1,299,307 0 47,0792526 360S LAND & LAND RIGHTS - ORIG - SEC CUSTOMER APSD 0 0 0 0 0 0 0 027 DEMAND 9,220,747 5,509,509 113,097 3,326,290 270,883 0 0 96828 ENERGY 7,128,095 3,829,908 98,751 2,894,070 255,848 0 0 49,51829 Total 16,348,843 9,339,417 211,848 6,220,360 526,731 0 0 50,48730

31 361P


ORIG - PRI CUSTOMER APPD 0 0 0 0 0 0 0 032 DEMAND 10,191,985 5,678,329 116,562 3,428,213 279,183 688,700 0 99833 ENERGY 8,305,266 4,042,582 104,235 3,054,777 270,055 781,349 0 52,26834 Total 18,497,251 9,720,911 220,797 6,482,989 549,238 1,470,050 0 53,26635

36 361S


ORIG - SEC CUSTOMER APSD 0 0 0 0 0 0 0 037 DEMAND 10,432,450 6,233,516 127,959 3,763,399 306,480 0 0 1,09638 ENERGY 8,064,801 4,333,198 111,728 3,274,381 289,469 0 0 56,02539 Total 18,497,251 10,566,714 239,687 7,037,780 595,949 0 0 57,1214041 362P STATION EQUIPMENT - ORIG - PRI CUSTOMER APPD 0 0 0 0 0 0 0 042 DEMAND 136,594,149 76,101,607 1,562,180 45,945,298 3,741,649 9,230,038 0 13,37743 ENERGY 111,308,118 54,179,145 1,396,967 40,940,465 3,619,307 10,471,734 0 700,50044 Total 247,902,265 130,280,751 2,959,147 86,885,763 7,360,955 19,701,772 0 713,87745

24 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D46 362S STATION EQUIPMENT - ORIG - SEC CUSTOMER APSD 0 0 0 0 0 0 0 047 DEMAND 139,816,878 83,542,287 1,714,919 50,437,506 4,107,481 0 0 14,68548 ENERGY 108,085,389 58,074,017 1,497,394 43,883,625 3,879,494 0 0 750,85949 Total 247,902,266 141,616,304 3,212,313 94,321,131 7,986,975 0 0 765,54350

51 364P

POLES, TOWERS & FIXTURES PRI -

ORIG CUSTOMER APPD 0 0 0 0 0 0 0 052 DEMAND 179,772,745 100,157,986 2,055,999 60,469,005 4,924,416 12,147,733 0 17,60653 ENERGY 146,493,581 71,305,643 1,838,561 53,882,101 4,763,401 13,781,940 0 921,93554 Total 326,266,325 171,463,628 3,894,560 114,351,107 9,687,817 25,929,673 0 939,54055

56 364S

POLES, TOWERS & FIXTURES SEC -

ORIG CUSTOMER APSD 0 0 0 0 0 0 0 057 DEMAND 184,014,207 109,950,729 2,257,020 66,381,240 5,405,891 0 0 19,32758 ENERGY 142,252,118 76,431,718 1,970,733 57,755,620 5,105,836 0 0 988,21159 Total 326,266,324 186,382,447 4,227,753 124,136,859 10,511,727 0 0 1,007,53860

61 365P

OH CONDUCTORS & DEVICES PRI -

ORIG CUSTOMER APPD 0 0 0 0 0 0 0 062 DEMAND 266,402,028 148,422,335 3,046,748 89,607,942 7,297,405 18,001,509 0 26,08963 ENERGY 217,086,227 105,666,562 2,724,530 79,846,926 7,058,799 20,423,211 0 1,366,19964 Total 483,488,255 254,088,896 5,771,279 169,454,868 14,356,204 38,424,720 0 1,392,28865

66 365S

OH CONDUCTORS & DEVICES SEC -

ORIG CUSTOMER APSD 0 0 0 0 0 0 0 067 DEMAND 272,687,375 162,934,027 3,344,638 98,369,176 8,010,894 0 0 28,64068 ENERGY 210,800,880 113,262,802 2,920,394 85,587,024 7,566,247 0 0 1,464,41369 Total 483,488,255 276,196,829 6,265,031 183,956,201 15,577,141 0 0 1,493,0537071 366P UG CONDUIT PRI - ORIG CUSTOMER APPD 0 0 0 0 0 0 0 072 DEMAND 56,678,507 31,577,673 648,213 19,064,586 1,552,563 3,829,921 0 5,55173 ENERGY 46,186,297 22,481,146 579,659 16,987,876 1,501,799 4,345,151 0 290,66674 Total 102,864,802 54,058,819 1,227,871 36,052,461 3,054,362 8,175,072 0 296,2177576 366S UG CONDUIT SEC - ORIG CUSTOMER APSD 0 0 0 0 0 0 0 077 DEMAND 6,446,196 3,851,680 79,066 2,325,399 189,374 0 0 67778 ENERGY 4,983,229 2,677,477 69,037 2,023,235 178,862 0 0 34,61879 Total 11,429,423 6,529,156 148,102 4,348,634 368,236 0 0 35,29580

81 367P

UG CONDUCTORS & DEVICES PRI -

ORIG CUSTOMER APPD 0 0 0 0 0 0 0 082 DEMAND 142,709,047 79,508,441 1,632,114 48,002,127 3,909,151 9,643,238 0 13,97683 ENERGY 116,291,039 56,604,578 1,459,505 42,773,243 3,781,332 10,940,521 0 731,86084 Total 259,000,085 136,113,018 3,091,619 90,775,370 7,690,483 20,583,759 0 745,83685

86 367S

UG CONDUCTORS & DEVICES SEC -

ORIG CUSTOMER APSD 0 0 0 0 0 0 0 087 DEMAND 146,076,047 87,282,217 1,791,691 52,695,437 4,291,360 0 0 15,34288 ENERGY 112,924,036 60,673,811 1,564,427 45,848,159 4,053,167 0 0 784,47289 Total 259,000,086 147,956,029 3,356,118 98,543,597 8,344,527 0 0 799,8159091 368 LINE TRANSFORMERS - ORIG CUSTOMER APSD 0 0 0 0 0 0 0 092 DEMAND 437,948,549 261,679,591 5,371,643 157,985,451 12,865,866 0 0 45,99893 ENERGY 338,555,971 181,905,303 4,690,287 137,456,723 12,151,743 0 0 2,351,915

25 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D94 Total 776,504,521 443,584,893 10,061,931 295,442,174 25,017,610 0 0 2,397,91395

96 369D


ORIG CUSTOMER SERVICE_D 0 0 0 0 0 0 0 097 DEMAND 224,242,049 133,987,355 2,750,433 80,893,021 6,587,688 0 0 23,55298 ENERGY 0 0 0 0 0 0 0 099 Total 224,242,049 133,987,355 2,750,433 80,893,021 6,587,688 0 0 23,552

100

101 369C

SERVICES CUSTOMER COMPONENT-

ORIG CUSTOMER SERVICE_C 224242049 194,571,131 3,524,359 26,105,469 41,090 0 0 0102 DEMAND 0 0 0 0 0 0 0 0103 ENERGY 0 0 0 0 0 0 0 0104 Total 224,242,049 194,571,131 3,524,359 26,105,469 41,090 0 0 0105

106 370C METERS - ORIG - CUST COMPONENT CUSTOMER METERC 81183892 58,238,540 1,028,373 7,304,434 58,161 5,418,028 9,136,356 0107 DEMAND 0 0 0 0 0 0 0 0108 ENERGY 0 0 0 0 0 0 0 0109 Total 81,183,892 58,238,540 1,028,373 7,304,434 58,161 5,418,028 9,136,356 0110

111 370D

METERS - ORIG - DEMAND

COMPONENT CUSTOMER METERD 0 0 0 0 0 0 0 0112 DEMAND 55,452,856 17,940,117 4,201,025 30,814,904 2,496,810 0 0 0113 ENERGY 0 0 0 0 0 0 0 0114 Total 55,452,856 17,940,117 4,201,025 30,814,904 2,496,810 0 0 0115

116 371

INSTALLATIONS ON CUST PREMISES -

ORIG CUSTOMER CUST371 0 0 0 0 0 0 0 0117 DEMAND 24,817,322 0 0 0 0 0 0 24,817,322118 ENERGY 0 0 0 0 0 0 0 0119 Total 24,817,322 0 0 0 0 0 0 24,817,322120

121 373

STREET LIGHTING & SIGNAL SYS -

ORIG CUSTOMER CUST373 0 0 0 0 0 0 0 0122 DEMAND 199,995,389 0 0 0 0 0 0 199,995,389123 ENERGY 0 0 0 0 0 0 0 0124 Total 199,995,389 0 0 0 0 0 0 199,995,389125126 374 ASSET RETIREMENT COSTS CUSTOMER APPD 0 0 0 0 0 0 0 0127 DEMAND 25,157 14,016 288 8,462 689 1,700 0 2128 ENERGY 20,500 9,978 257 7,540 667 1,929 0 129129 Total 45,657 23,994 545 16,002 1,356 3,629 0 131130131 RB_PLT_O_D DISTRIBUTION PLANT IN SERVICE CUSTOMER 305,425,941 252,809,671 4,552,732 33,409,903 99,251 5,418,028 9,136,356 0132 DEMAND 2,512,531,895 1,319,390,220 30,916,619 816,547,491 66,484,540 54,151,548 0 225,041,477133 ENERGY 1,585,826,178 819,050,915 21,118,593 618,915,737 54,714,715 61,436,433 0 10,589,785134 Total 4,403,784,009 2,391,250,801 56,587,943 1,468,873,131 121,298,506 121,006,010 9,136,356 235,631,262135136 389 LAND & LAND RIGHTS - ORIG CUSTOMER APBD 0 0 0 0 0 0 0 0137 DEMAND 840,897 441,292 9,059 266,424 21,697 53,522 48,825 78138 ENERGY 730,874 323,440 8,340 244,407 21,607 62,514 66,384 4,182139 Total 1,571,768 764,732 17,398 510,831 43,303 116,037 115,208 4,259140

26 of 64

Exhibit JC-8



141 390


ORIG CUSTOMER APBD 0 0 0 0 0 0 0 0142 DEMAND 43,959,285 23,069,301 473,556 13,927,773 1,134,237 2,797,977 2,552,386 4,055143 ENERGY 38,207,604 16,908,352 435,969 12,776,794 1,129,521 3,268,043 3,470,311 218,614144 Total 82,166,887 39,977,653 909,525 26,704,567 2,263,758 6,066,019 6,022,696 222,669145

146 391 OFFICE FURNITURE & EQUIP - ORIG CUSTOMER APBD 0 0 0 0 0 0 0 0147 DEMAND 18,258,869 9,582,034 196,696 5,785,021 471,115 1,162,164 1,060,155 1,684148 ENERGY 15,869,858 7,023,030 181,083 5,306,952 469,157 1,357,410 1,441,423 90,803149 Total 34,128,727 16,605,064 377,779 11,091,973 940,271 2,519,574 2,501,579 92,487150

151 392

TRANSPORTATION EQUIPMENT -

ORIG CUSTOMER APBD 0 0 0 0 0 0 0 0152 DEMAND 1,580,923 829,649 17,031 500,889 40,791 100,625 91,792 146153 ENERGY 1,374,073 608,081 15,679 459,496 40,621 117,530 124,804 7,862154 Total 2,954,997 1,437,731 32,710 960,386 81,412 218,154 216,596 8,008155156 393 STORES EQUIPMENT - ORIG CUSTOMER APBD 0 0 0 0 0 0 0 0157 DEMAND 1,402,784 736,164 15,112 444,449 36,195 89,286 81,449 129158 ENERGY 1,219,241 539,562 13,912 407,720 36,044 104,286 110,741 6,976159 Total 2,622,028 1,275,727 29,024 852,169 72,239 193,573 192,190 7,106160

161 394

TOOLS, SHOP & GARAGE EQUIP -

ORIG CUSTOMER APBD 0 0 0 0 0 0 0 0162 DEMAND 10,654,343 5,591,270 114,775 3,375,653 274,903 678,141 618,618 983163 ENERGY 9,260,317 4,098,051 105,665 3,096,692 273,760 792,070 841,094 52,985164 Total 19,914,659 9,689,321 220,440 6,472,344 548,663 1,470,212 1,459,711 53,968165166 395 LABORATORY EQUIPMENT - ORIG CUSTOMER APBD 0 0 0 0 0 0 0 0167 DEMAND 2,042,975 1,072,129 22,008 647,283 52,713 130,034 118,620 188168 ENERGY 1,775,670 785,803 20,261 593,792 52,494 151,880 161,280 10,160169 Total 3,818,648 1,857,933 42,270 1,241,076 105,207 281,914 279,900 10,348170

171 396

POWER OPERATED EQUIPMENT -

ORIG CUSTOMER APBD 0 0 0 0 0 0 0 0172 DEMAND 1,686,041 884,814 18,163 534,194 43,503 107,315 97,896 156173 ENERGY 1,465,437 648,513 16,721 490,049 43,322 125,345 133,102 8,385174 Total 3,151,480 1,533,328 34,884 1,024,244 86,826 232,660 230,998 8,540175

176 397

COMMUNICATION EQUIPMENT -

ORIG CUSTOMER APBD 0 0 0 0 0 0 0 0177 DEMAND 40,620,713 21,317,259 437,591 12,870,002 1,048,095 2,585,479 2,358,540 3,747178 ENERGY 35,305,853 15,624,214 402,858 11,806,436 1,043,738 3,019,845 3,206,751 202,011179 Total 75,926,566 36,941,473 840,450 24,676,437 2,091,833 5,605,324 5,565,291 205,758180

181 398

MISCELLANEOUS EQUIPMENT -

ORIG CUSTOMER APBD 0 0 0 0 0 0 0 0182 DEMAND 1,788,927 938,807 19,271 566,792 46,158 113,864 103,870 165183 ENERGY 1,554,861 688,086 17,742 519,952 45,966 132,993 141,225 8,897184 Total 3,343,787 1,626,893 37,013 1,086,744 92,124 246,857 245,094 9,062185186 399 OTHER TANGIBLE PROPERTY CUSTOMER APBD 0 0 0 0 0 0 0 0187 DEMAND 819,364 429,992 8,827 259,602 21,141 52,152 47,574 76

27 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D188 ENERGY 712,156 315,157 8,126 238,148 21,053 60,913 64,684 4,075189 Total 1,531,519 745,149 16,953 497,750 42,194 113,065 112,258 4,150190

191 300_FE

PLANT IN SERVICE - FE SERVICE

COMP CUSTOMER APBD 0 0 0 0 0 0 0 0192 DEMAND 27,268,365 14,310,108 293,752 8,639,531 703,578 1,735,612 1,583,269 2,515193 ENERGY 23,700,542 10,488,412 270,436 7,925,568 700,653 2,027,198 2,152,667 135,608194 Total 50,968,908 24,798,521 564,187 16,565,099 1,404,231 3,762,810 3,735,936 138,124195196 RB_PLT_O_G GENERAL PLANT IN SERVICE CUSTOMER 0 0 0 0 0 0 0 0197 DEMAND 150,923,486 79,202,819 1,625,841 47,817,613 3,894,126 9,606,171 8,762,994 13,922198 ENERGY 131,176,486 58,050,701 1,496,792 43,866,006 3,877,936 11,220,027 11,914,466 750,558199 Total 282,099,974 137,253,525 3,122,633 91,683,620 7,772,061 20,826,199 20,677,457 764,479200

201 PTY POST TEST YEAR PLANT ADDITIONS CUSTOMER RB_PLT_O_D 1,724,888 1,427,739 25,711 188,682 561 30,598 51,597 0202 DEMAND 14,189,491 7,451,239 174,601 4,611,441 375,471 305,820 0 1,270,919203 ENERGY 8,955,932 4,625,579 119,267 3,495,318 309,001 346,961 0 59,806204 Total 24,870,311 13,504,557 319,580 8,295,441 685,032 683,380 51,597 1,330,724205206 RB_PLT_O PLANT IN SERVICE CUSTOMER 307,150,829 254,237,410 4,578,443 33,598,585 99,812 5,448,626 9,187,953 0207 DEMAND 2,714,876,363 1,425,582,915 33,118,141 880,772,728 71,714,783 66,433,296 10,924,747 226,329,753208 ENERGY 1,758,318,679 896,047,791 23,103,898 677,098,418 59,858,305 75,771,303 14,853,659 11,585,305209 Total 4,780,345,869 2,575,868,116 60,800,482 1,591,469,731 131,672,899 147,653,228 34,966,357 237,915,056

28 of 64

Exhibit JC-8

Schedule CBH-1 (12+0) Redacted JERSEY CENTRAL POWER & LIGHT BPU STAFF METHODOLOGY DEPRECIATION RESERVE COMPLIED COSSCOMPLIED COSS: July 2015 - June 2016 (12+0)


1 108_303 MISC INTANGIBLE PLANT - DEPR RES CUSTOMER APBD - - - - - - - - 2 DEMAND (27,223,858) (14,286,752) (293,272) (8,625,430) (702,429) (1,732,779) (1,580,685) (2,511) 3 ENERGY (23,661,858) (10,471,294) (269,994) (7,912,632) (699,509) (2,023,889) (2,149,153) (135,387) 4 Total (50,885,717) (24,758,046) (563,266) (16,538,062) (1,401,939) (3,756,668) (3,729,838) (137,898) 5

6 RB_PLT_D_I

INTANTGIBLE DEPRECIATION

RESERVE CUSTOMER - - - - - - - - 7 DEMAND (27,223,858) (14,286,752) (293,272) (8,625,430) (702,429) (1,732,779) (1,580,685) (2,511) 8 ENERGY (23,661,858) (10,471,294) (269,994) (7,912,632) (699,509) (2,023,889) (2,149,153) (135,387) 9 Total (50,885,717) (24,758,046) (563,266) (16,538,062) (1,401,939) (3,756,668) (3,729,838) (137,898)

10

11 108_360P LAND & LAND RIGHTS PRI - DPR RES CUSTOMER APPD - - - - - - - - 12 DEMAND (4,872,741) (2,714,783) (55,728) (1,639,013) (133,476) (329,264) - (477) 13 ENERGY (3,970,710) (1,932,740) (49,834) (1,460,475) (129,112) (373,560) - (24,989) 14 Total (8,843,451) (4,647,523) (105,562) (3,099,488) (262,588) (702,824) - (25,466) 15

16 108_360S LAND & LAND RIGHTS SEC - DPR RES CUSTOMER APSD - - - - - - - - 17 DEMAND (4,987,707) (2,980,215) (61,177) (1,799,264) (146,527) - - (524) 18 ENERGY (3,855,744) (2,071,682) (53,417) (1,565,466) (138,394) - - (26,785) 19 Total (8,843,450) (5,051,898) (114,593) (3,364,730) (284,920) - - (27,309) 20

21 108_361P

STRUCTURES & IMPROVEMENTS PRI -

DPR RES CUSTOMER APPD - - - - - - - - 22 DEMAND (3,571,281) (1,989,691) (40,844) (1,201,249) (97,826) (241,321) - (350) 23 ENERGY (2,910,171) (1,416,524) (36,524) (1,070,396) (94,627) (273,785) - (18,315) 24 Total (6,481,452) (3,406,215) (77,367) (2,271,645) (192,454) (515,107) - (18,664) 25

26 108_361S

STRUCTURES & IMPROVEMENTS SEC -

DPR RES CUSTOMER APSD - - - - - - - - 27 DEMAND (3,655,539) (2,184,229) (44,837) (1,318,698) (107,391) - - (384) 28 ENERGY (2,825,913) (1,518,356) (39,150) (1,147,346) (101,430) - - (19,631) 29 Total (6,481,452) (3,702,585) (83,987) (2,466,044) (208,821) - - (20,015) 30

31 108_362P STATION EQUIPMENT PRI - DPR RES CUSTOMER APPD - - - - - - - - 32 DEMAND (51,593,974) (28,744,894) (590,063) (17,354,334) (1,413,285) (3,486,345) - (5,053) 33 ENERGY (42,043,003) (20,464,401) (527,659) (15,463,922) (1,367,075) (3,955,355) - (264,591) 34 Total (93,636,975) (49,209,294) (1,117,721) (32,818,256) (2,780,360) (7,441,700) - (269,644) 35

36 108_362S STATION EQUIPMENT SEC - DPR RES CUSTOMER APSD - - - - - - - - 37 DEMAND (52,811,256) (31,555,368) (647,755) (19,051,119) (1,551,467) - - (5,547) 38 ENERGY (40,825,721) (21,935,561) (565,591) (16,575,605) (1,465,352) - - (283,612) 39 Total (93,636,976) (53,490,929) (1,213,346) (35,626,723) (3,016,819) - - (289,159) 40

41 108_364

POLES, TOWERS & FIXTURES PRI - DPR

RES CUSTOMER APPD - - - - - - - - 42 DEMAND (121,102,804) (69,097,049) (1,404,797) (43,826,910) (3,432,591) (2,418,139) - (923,318) 43 ENERGY (74,430,787) (38,821,419) (1,000,980) (29,335,401) (2,593,371) (2,179,448) - (500,168) 44 Total (195,533,590) (107,918,467) (2,405,777) (73,162,311) (6,025,962) (4,597,587) - (1,423,486) 45

46 108_365

OH CONDUCTORS & DEVICES PRI -

DPR RES CUSTOMER APPD - - - - - - - - 47 DEMAND (104,825,157) (59,809,589) (1,215,976) (37,936,055) (2,971,211) (2,093,113) - (799,213)

29 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D48 ENERGY (64,426,410) (33,603,361) (866,437) (25,392,377) (2,244,791) (1,886,505) - (432,939) 49 Total (169,251,568) (93,412,951) (2,082,413) (63,328,432) (5,216,002) (3,979,617) - (1,232,153) 5051 108_366 UG CONDUIT PRI - DPR RES CUSTOMER APPD - - - - - - - - 52 DEMAND (33,434,832) (19,076,752) (387,845) (12,100,012) (947,692) (667,615) - (254,916) 53 ENERGY (20,549,325) (10,718,064) (276,357) (8,099,104) (715,994) (601,716) - (138,090) 54 Total (53,984,155) (29,794,816) (664,202) (20,199,115) (1,663,686) (1,269,331) - (393,005) 55

56 108_367

UG CONDUCTORS & DEVICES PRI -

DPR RES CUSTOMER APPD - - - - - - - - 57 DEMAND (124,594,278) (71,089,162) (1,445,299) (45,090,468) (3,531,555) (2,487,856) - (949,938) 58 ENERGY (76,576,675) (39,940,666) (1,029,839) (30,181,160) (2,668,139) (2,242,283) - (514,588) 59 Total (201,170,954) (111,029,828) (2,475,138) (75,271,628) (6,199,695) (4,730,139) - (1,464,526) 6061 108_368 LINE TRANSFORMERS- DPR RES CUSTOMER RB_PLT_O_D368 - - - - - - - - 62 DEMAND (133,929,122) (80,024,281) (1,642,703) (48,313,558) (3,934,513) - - (14,067) 63 ENERGY (103,533,861) (55,628,492) (1,434,338) (42,035,664) (3,716,127) - - (719,240) 64 Total (237,462,984) (135,652,774) (3,077,041) (90,349,223) (7,650,640) - - (733,306) 65

66 108_369D


DPR RES CUSTOMER SERVICE_D - - - - - - - - 67 DEMAND (87,170,855) (52,085,647) (1,069,191) (31,445,993) (2,560,868) - - (9,156) 68 ENERGY - - - - - - - - 69 Total (87,170,855) (52,085,647) (1,069,191) (31,445,993) (2,560,868) - - (9,156) 70

71 108_369C

SERVICES CUSTOMER COMPONENT-

DPR RES CUSTOMER SERVICE_C (87,170,855) (75,636,715) (1,370,043) (10,148,124) (15,973) - - - 72 DEMAND - - - - - - - - 73 ENERGY - - - - - - - - 74 Total (87,170,855) (75,636,715) (1,370,043) (10,148,124) (15,973) - - - 75

76 108_370

METERS CUSTOMER COMPONENT-

DPR RES CUSTOMER RB_PLT_O_D370 (7,966,497) (5,714,892) (100,913) (716,777) (5,707) (531,666) (896,542) - 77 DEMAND (5,441,536) (1,760,446) (412,243) (3,023,837) (245,010) - - - 78 ENERGY - - - - - - - - 79 Total (13,408,034) (7,475,339) (513,156) (3,740,614) (250,717) (531,666) (896,542) - 8081

82 108_371


DPR RES CUSTOMER CUST371 - - - - - - - - 83 DEMAND (6,101,731) - - - - - - (6,101,731) 84 ENERGY - - - - - - - - 85 Total (6,101,731) - - - - - - (6,101,731) 86

87 108_373

STREET LIGHTING & SIGNAL SYS - DPR

RES CUSTOMER CUST373 - - - - - - - - 88 DEMAND (73,745,863) - - - - - - (73,745,863) 89 ENERGY - - - - - - - - 90 Total (73,745,863) - - - - - - (73,745,863) 9192 108_374 ASSET RETIREMENT - DPR RES CUSTOMER APPD - - - - - - - - 93 DEMAND (13,673) (7,618) (156) (4,599) (375) (924) - (1) 94 ENERGY (11,141) (5,423) (140) (4,098) (362) (1,048) - (70) 95 Total (24,814) (13,041) (296) (8,697) (737) (1,972) - (71) 96

97 108_300_PTY

PLANT IN SERVICE - POST TEST YEAR -

DEPR RES CUSTOMER RB_PLT_O (31,000) (25,660) (462) (3,391) (10) (550) (927) - 98 DEMAND (274,015) (143,885) (3,343) (88,897) (7,238) (6,705) (1,103) (22,844) 99 ENERGY (177,469) (90,439) (2,332) (68,340) (6,042) (7,648) (1,499) (1,169)

30 of 64

Exhibit JC-8


LINE ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG GT_D100 Total (482,484) (259,984) (6,137) (160,628) (13,290) (14,903) (3,529) (24,013) 101

102 RB_PLT_D_D


RESERVE CUSTOMER (95,168,352) (81,377,267) (1,471,418) (10,868,292) (21,690) (532,216) (897,469) - 103 DEMAND (812,126,364) (423,263,609) (9,021,957) (264,194,006) (21,081,025) (11,731,282) (1,103) (82,833,382) 104 ENERGY (436,136,930) (228,147,128) (5,882,598) (172,399,354) (15,240,816) (11,521,348) (1,499) (2,944,187) 105 Total (1,343,431,643) (732,788,006) (16,375,970) (447,461,651) (36,343,532) (23,784,846) (900,071) (85,777,567) 106107 108_389 LAND & LAND RIGHTS - DPR RES CUSTOMER RB_PLT_O_G389 - - - - - - - - 108 DEMAND (13,542) (7,107) (146) (4,291) (349) (862) (786) (1) 109 ENERGY (11,770) (5,209) (134) (3,936) (348) (1,007) (1,069) (67) 110 Total (25,313) (12,316) (280) (8,227) (697) (1,869) (1,855) (69) 111

112 108_390


DPR RES CUSTOMER RB_PLT_O_G390 - - - - - - - - 113 DEMAND (27,458,480) (14,409,878) (295,800) (8,699,766) (708,483) (1,747,712) (1,594,308) (2,533) 114 ENERGY (23,865,782) (10,561,537) (272,321) (7,980,825) (705,538) (2,041,332) (2,167,675) (136,554) 115 Total (51,324,261) (24,971,415) (568,121) (16,680,590) (1,414,021) (3,789,044) (3,761,983) (139,087) 116

117 108_391

OFFICE FURNITURE & EQUIP - DPR

RES CUSTOMER RB_PLT_O_G391 - - - - - - - - 118 DEMAND (11,708,071) (6,144,254) (126,127) (3,709,509) (302,091) (745,210) (679,800) (1,080) 119 ENERGY (10,176,173) (4,503,353) (116,115) (3,402,958) (300,836) (870,407) (924,279) (58,225) 120 Total (21,884,246) (10,647,608) (242,242) (7,112,468) (602,927) (1,615,617) (1,604,079) (59,305) 121

122 108_392

TRANSPORTATION EQUIPMENT - DPR

RES CUSTOMER RB_PLT_O_G392 - - - - - - - - 123 DEMAND (915,328) (480,354) (9,860) (290,007) (23,617) (58,260) (53,146) (84) 124 ENERGY (795,567) (352,069) (9,078) (266,041) (23,519) (68,048) (72,260) (4,552) 125 Total (1,710,895) (832,423) (18,938) (556,048) (47,136) (126,308) (125,406) (4,636) 126127 108_393 STORES EQUIPMENT - DPR RES CUSTOMER RB_PLT_O_G393 - - - - - - - - 128 DEMAND (1,187,253) (623,056) (12,790) (376,161) (30,633) (75,568) (68,935) (110) 129 ENERGY (1,031,911) (456,661) (11,775) (345,076) (30,506) (88,263) (93,726) (5,904) 130 Total (2,219,163) (1,079,716) (24,564) (721,237) (61,140) (163,831) (162,661) (6,014) 131

132 108_394

TOOLS, SHOP & GARAGE EQUIP - DPR

RES CUSTOMER RB_PLT_O_G394 - - - - - - - - 133 DEMAND (5,257,952) (2,759,309) (56,642) (1,665,895) (135,666) (334,665) (305,290) (485) 134 ENERGY (4,569,995) (2,022,401) (52,146) (1,528,227) (135,102) (390,889) (415,082) (26,148) 135 Total (9,827,946) (4,781,710) (108,788) (3,194,122) (270,767) (725,554) (720,372) (26,633) 136

137 108_395 LABORATORY EQUIPMENT - DPR RES CUSTOMER RB_PLT_O_G395 - - - - - - - - 138 DEMAND (1,852,103) (971,961) (19,952) (586,808) (47,788) (117,885) (107,538) (171) 139 ENERGY (1,609,772) (712,387) (18,368) (538,315) (47,589) (137,690) (146,212) (9,211) 140 Total (3,461,875) (1,684,348) (38,320) (1,125,123) (95,377) (255,575) (253,750) (9,382) 141

142 108_396

POWER OPERATED EQUIPMENT - DPR

RES CUSTOMER RB_PLT_O_G396 - - - - - - - - 143 DEMAND (1,174,370) (616,295) (12,651) (372,080) (30,301) (74,748) (68,187) (108) 144 ENERGY (1,020,713) (451,705) (11,647) (341,331) (30,175) (87,306) (92,709) (5,840) 145 Total (2,195,083) (1,068,000) (24,298) (713,411) (60,476) (162,053) (160,896) (5,949) 146

147 108_397

COMMUNICATION EQUIPMENT - DPR

RES CUSTOMER RB_PLT_O_G397 - - - - - - - - 148 DEMAND (34,732,964) (18,227,440) (374,165) (11,004,566) (896,179) (2,210,728) (2,016,682) (3,204) 149 ENERGY (30,188,464) (13,359,571) (344,466) (10,095,158) (892,454) (2,582,135) (2,741,950) (172,730) 150 Total (64,921,429) (31,587,011) (718,631) (21,099,724) (1,788,633) (4,792,863) (4,758,633) (175,934)

31 of 64

Exhibit JC-8



152 108_398

MISCELLANEOUS EQUIPMENT - DPR

RES CUSTOMER RB_PLT_O_G398 - - - - - - - - 153 DEMAND (1,638,178) (859,696) (17,647) (519,030) (42,268) (104,269) (95,117) (151) 154 ENERGY (1,423,838) (630,103) (16,247) (476,138) (42,093) (121,786) (129,324) (8,147) 155 Total (3,062,016) (1,489,800) (33,894) (995,167) (84,361) (226,055) (224,441) (8,298) 156

157 108_399

OTHER TANGIBLE PROPERTY - DPR

RES CUSTOMER APBD - - - - - - - - 158 DEMAND (194,564) (102,105) (2,096) (61,644) (5,020) (12,384) (11,297) (18) 159 ENERGY (169,107) (74,836) (1,930) (56,550) (4,999) (14,464) (15,360) (968) 160 Total (363,670) (176,941) (4,026) (118,194) (10,019) (26,848) (26,656) (986) 161

162 108_300_FE

PLANT IN SERVICE - FE SERVICE COMP

- DEPR RES CUSTOMER APBD - - - - - - - - 163 DEMAND (12,559,073) (6,590,849) (135,294) (3,979,135) (324,049) (799,376) (729,211) (1,159) 164 ENERGY (10,915,828) (4,830,679) (124,555) (3,650,302) (322,702) (933,673) (991,460) (62,457) 165 Total (23,474,902) (11,421,529) (259,849) (7,629,437) (646,751) (1,733,049) (1,720,671) (63,616) 166167 RB_PLT_D_G GENERAL DEPRECIATION RESERVE CUSTOMER - - - - - - - - 168 DEMAND (98,691,878) (51,792,304) (1,063,170) (31,268,892) (2,546,444) (6,281,667) (5,730,297) (9,104) 169 ENERGY (85,778,920) (37,960,511) (978,782) (28,684,857) (2,535,861) (7,337,000) (7,791,106) (490,803) 170 Total (184,470,799) (89,752,817) (2,041,951) (59,953,748) (5,082,305) (13,618,666) (13,521,403) (499,909) 171172 RB_PLT_D DEPRECIATION RESERVE CUSTOMER (95,168,352) (81,377,267) (1,471,418) (10,868,292) (21,690) (532,216) (897,469) - 173 DEMAND (938,042,100) (489,342,665) (10,378,399) (304,088,328) (24,329,898) (19,745,728) (7,312,085) (82,844,997) 174 ENERGY (545,577,708) (276,578,933) (7,131,374) (208,996,843) (18,476,186) (20,882,237) (9,941,758) (3,570,377) 175 Total (1,578,788,159) (847,298,869) (18,981,187) (523,953,461) (42,827,776) (41,160,180) (18,151,312) (86,415,374)

32 of 64

Exhibit JC-8

Schedule CBH-1 (12+0) Redacted JERSEY CENTRAL POWER & LIGHT BPU STAFF METHODOLOGY RATE BASE ADDITION, DEDUCTIONS, AND SUMMARY COMPLIED COSSCOMPLIED COSS: July 2015 - June 2016 (12+0)


1 RB_235 RB DED - CUSTOMER DEPOSITS CUSTOMER CUST_DEP (31,791,823) (27,571,069) (499,408) (3,699,191) (5,823) (11,844) (4,488) - 2 DEMAND - - - - - - - - 3 ENERGY - - - - - - - - 4 Total (31,791,823) (27,571,069) (499,408) (3,699,191) (5,823) (11,844) (4,488) - 5

6

RB_252 RB DED - CUSTOMER ADVANCES FOR

CONSTRUCTION CUSTOMER RB_PLT_O_D (1,254,925) (1,038,737) (18,706) (137,274) (408) (22,261) (37,539) - 7 DEMAND (10,323,415) (5,421,070) (127,029) (3,355,006) (273,170) (222,496) - (924,644) 8 ENERGY (6,515,794) (3,365,292) (86,771) (2,542,982) (224,810) (252,428) - (43,511) 9 Total (18,094,135) (9,825,099) (232,507) (6,035,261) (498,388) (497,186) (37,539) (968,155)

10

11

RB_DIT_D RB DED - ACCUM DEFRRED INCOME TAX -

DIST CUSTOMER RB_PLT_O_D (66,410,549) (54,969,885) (989,927) (7,264,511) (21,581) (1,178,074) (1,986,571) - 12 DEMAND (546,314,506) (286,882,732) (6,722,381) (177,546,697) (14,456,123) (11,774,488) - (48,932,085) 13 ENERGY (344,815,461) (178,091,031) (4,591,939) (134,574,469) (11,896,940) (13,358,483) - (2,302,599) 14 Total (957,540,514) (519,943,648) (12,304,248) (319,385,676) (26,374,643) (26,311,044) (1,986,571) (51,234,684) 15

16RB_RQ_DEBT RB - DED UNAMORT GAIN / (LOSS)

REAQUIRED DEBT CUSTOMER RB_PLT 316,555 258,133 4,640 33,943 117 7,342 12,380 - 17 DEMAND 2,711,031 1,428,118 34,509 889,286 72,404 62,733 5,395 218,586 18 ENERGY 1,753,321 899,767 23,200 679,909 60,107 71,370 7,335 11,633 19 Total 4,780,905 2,586,018 62,349 1,603,138 132,627 141,444 25,110 230,219 2021 RB_M&S RB ADD - MATERIALS & SUPPLIES CUSTOMER RB_PLT_O_D 1,430,525 1,184,086 21,324 156,482 465 25,376 42,792 - 22 DEMAND 11,767,957 6,179,634 144,804 3,824,467 311,394 253,630 - 1,054,028 23 ENERGY 7,427,540 3,836,192 98,913 2,898,818 256,268 287,750 - 49,599 24 Total 20,626,021 11,199,912 265,041 6,879,767 568,126 566,756 42,792 1,103,627 2526 RB_WC RB ADD - CASH WORKING CAPITAL CUSTOMER OM_LESS_AG 18,463,814 13,245,306 233,885 1,661,262 13,228 1,232,233 2,077,900 - 27 DEMAND 70,825,582 35,391,081 1,618,267 26,016,544 2,115,764 1,918,328 - 3,765,598 28 ENERGY 43,707,603 22,585,785 583,342 16,570,759 1,448,163 2,206,014 30,864 282,676 29 Total 132,996,998 71,222,173 2,435,494 44,248,565 3,577,154 5,356,575 2,108,763 4,048,274 3031 RB_ECR RB ADD - EXCESS COST OF REMOVAL CUSTOMER RB_PLT_O_D (7,106,179) (5,881,985) (105,926) (777,330) (2,309) (126,058) (212,571) - 32 DEMAND (58,457,710) (30,697,533) (719,320) (18,998,165) (1,546,860) (1,259,915) - (5,235,917) 33 ENERGY (36,896,553) (19,056,411) (491,355) (14,399,975) (1,273,017) (1,429,408) - (246,387) 34 Total (102,460,441) (55,635,928) (1,316,601) (34,175,470) (2,822,186) (2,815,381) (212,571) (5,482,304) 3536 RB_CR RB- CUSTOMER REFUNDS CUSTOMER RB_PLT_O_D (18,883) (15,630) (281) (2,066) (6) (335) (565) - 37 DEMAND (155,341) (81,573) (1,911) (50,484) (4,111) (3,348) - (13,914) 38 ENERGY (98,046) (50,639) (1,306) (38,265) (3,383) (3,798) - (655) 39 Total (272,270) (147,843) (3,499) (90,815) (7,499) (7,481) (565) (14,568) 40

41RB_OPERATING

RESERVE NET

RB- OPERATING RESERVE NETCUSTOMER LEXP (746,977) (530,347) (9,365) (66,518) (530) (49,339) (90,878) -

42 DEMAND (4,133,993) (2,126,241) (79,226) (1,469,196) (119,529) (189,457) - (150,344) 43 ENERGY (2,796,648) (1,394,015) (35,966) (1,042,095) (91,744) (214,986) (31) (17,811) 44 Total (7,677,618) (4,050,603) (124,556) (2,577,809) (211,803) (453,783) (90,909) (168,155) 45

46RB_ADJ ADDITIONS AND DEDUCTIONS TO RATE

BASE CUSTOMER (87,118,442) (75,320,128) (1,363,764) (10,095,203) (16,847) (122,960) (199,540) - 47 DEMAND (534,080,395) (282,210,316) (5,852,287) (170,689,251) (13,900,231) (11,215,013) 5,395 (50,218,692) 48 ENERGY (338,234,038) (174,635,644) (4,501,882) (132,448,300) (11,725,356) (12,693,969) 38,168 (2,267,055) 49 Total (959,432,877) (532,166,087) (11,717,935) (313,232,752) (25,642,435) (24,031,944) (155,978) (52,485,746)

33 of 64

Exhibit JC-8

Schedule CBH-1 (12+0) Redacted JERSEY CENTRAL POWER & LIGHT BPU STAFF METHODOLOGY RATE BASE SUMMARY COMPLIED COSSCOMPLIED COSS: July 2015 - June 2016 (12+0)

LINE ACCOUNT DESCRIPTION CATEGORY TOTAL RS RT GS GST GP GT LTG GT_D

1 RB_PLT_O PLANT IN SERVICE CUSTOMER 307,150,830 254,237,410 4,578,443 33,598,585 99,812 5,448,626 9,187,953 - 2 DEMAND 2,714,876,364 1,425,582,914 33,118,142 880,772,728 71,714,782 66,433,298 10,924,747 226,329,753 3 ENERGY 1,758,318,674 896,047,791 23,103,898 677,098,419 59,858,302 75,771,302 14,853,659 11,585,304 4 Total 4,780,345,868 2,575,868,116 60,800,482 1,591,469,732 131,672,896 147,653,226 34,966,359 237,915,057 56 RB_PLT_D DEPRECIATION RESERVE CUSTOMER (95,168,353) (81,377,267) (1,471,419) (10,868,292) (21,691) (532,216) (897,469) - 7 DEMAND (899,421,009) (469,236,297) (10,008,770) (285,257,976) (23,229,319) (24,423,977) (7,312,084) (79,952,585) 8 ENERGY (584,198,801) (293,514,407) (7,568,041) (221,794,131) (19,607,519) (27,977,997) (9,941,759) (3,794,947) 9 Total (1,578,788,163) (844,127,971) (19,048,230) (517,920,399) (42,858,529) (52,934,190) (18,151,312) (83,747,531)

10

11 RB_ADJ

ADDITIONS AND DEDUCTIONS

TO RATE BASE CUSTOMER (87,118,441) (75,320,128) (1,363,765) (10,095,201) (16,847) (122,960) (199,540) - 12 DEMAND (534,080,396) (282,210,317) (5,852,287) (170,689,251) (13,900,231) (11,215,014) 5,395 (50,218,691) 13 ENERGY (338,234,038) (174,635,643) (4,501,882) (132,448,301) (11,725,357) (12,693,969) 38,168 (2,267,054) 14 Total (959,432,875) (532,166,089) (11,717,934) (313,232,752) (25,642,435) (24,031,943) (155,977) (52,485,745) 1516 RB RATE BASE CUSTOMER 124,864,036 97,540,015 1,743,259 12,635,092 61,274 4,793,450 8,090,945 - 17 DEMAND 1,281,374,960 674,136,300 17,257,085 424,825,501 34,585,232 30,794,307 3,618,057 96,158,478 18 ENERGY 835,885,835 427,897,741 11,033,974 322,855,988 28,525,426 35,099,336 4,950,067 5,523,304 19 Total 2,242,124,830 1,199,574,056 30,034,318 760,316,581 63,171,932 70,687,093 16,659,069 101,681,781

34 of 64

Exhibit JC-8

Schedule CBH-1 (12+0) Redacted JERSEY CENTRAL POWER & LIGHT BPU STAFF METHODOLOGY TAXES OTHER THAN INCOME TAXES COMPLIED COSSCOMPLIED COSS: July 2015 - June 2016 (12+0)


1408_PROP TX

TAX OTHER THAN INCOME -

PROPERTY TAXCUSTOMER

RB_PLT_O 283,603 234,746 4,227 31,023 92 5,031 8,484 02 DEMAND 2,506,737 1,316,289 30,579 813,247 66,217 61,340 10,087 208,9783 ENERGY 1,623,515 827,351 21,333 625,188 55,269 69,962 13,715 10,6974 Total 4,413,855 2,378,386 56,139 1,469,458 121,578 136,333 32,286 219,6755

6408_Payroll/Unemployment


PAYROLL & UNEMPLOYMENTCUSTOMER

LEXP 722,003 512,616 9,052 64,294 512 47,690 87,839 07 DEMAND 3,995,783 2,055,156 76,577 1,420,077 115,533 183,123 0 145,3178 ENERGY 2,703,152 1,347,410 34,764 1,007,256 88,677 207,799 30 17,2169 Total 7,420,935 3,915,182 120,392 2,491,626 204,722 438,611 87,869 162,533

10

11408_Other


OTHERCUSTOMER

RB_PLT_O -2,079 -1,721 -31 -227 -1 -37 -62 012 DEMAND -18,377 -9,650 -224 -5,962 -485 -450 -74 -1,53213 ENERGY -11,901 -6,065 -156 -4,583 -405 -513 -101 -7814 Total -32,358 -17,436 -412 -10,773 -891 -999 -237 -1,61015

16ADJ_4b

ADJ - FICA TAX ON PAYROLL

WAGE INCREASECUSTOMER

LEXP 26,650 18,922 334 2,373 19 1,760 3,242 017 DEMAND 147,493 75,860 2,827 52,418 4,265 6,759 0 5,36418 ENERGY 99,778 49,736 1,283 37,180 3,273 7,670 1 63519 Total 273,921 144,517 4,444 91,971 7,557 16,190 3,243 5,99920

21ADJ_19b

ADJ - FICA Tax on Payroll

Wage Rate IncreasesCUSTOMER

EX_TOI 0 0 0 0 0 0 0 022 DEMAND 0 0 0 0 0 0 0 023 ENERGY 0 0 0 0 0 0 0 024 Total 0 0 0 0 0 0 0 02526

27EX_TOI_NORM

TAXES OTHER THAN INCOME

TAXESCUSTOMER

FORMULA 1,030,177 764,563 13,582 97,463 622 54,444 99,503 028 DEMAND 6,631,636 3,437,655 109,759 2,279,780 185,530 250,772 10,013 358,12729 ENERGY 4,414,544 2,218,432 57,224 1,665,041 146,814 284,918 13,645 28,47030 Total 12,076,353 6,420,649 180,563 4,042,282 332,966 590,135 123,161 386,597

35 of 64

Exhibit JC-8

Schedule CBH-1 (12+0) Redacted JERSEY CENTRAL POWER & LIGHT BPU STAFF METHODOLOGY INCOME TAX DEDUCTIONS COMPLIED COSSCOMPLIED COSS: July 2015 - June 2016 (12+0)


1 DED_INT INTEREST EXPENSE CUSTOMER RB (3,399,617) (2,669,569) (51,209) (345,184) (1,666) (123,550) (208,439) - 2 DEMAND (33,158,107) (17,420,325) (445,722) (10,976,760) (893,624) (794,269) (92,900) (2,534,508) 3 ENERGY (22,218,308) (11,272,365) (333,044) (8,560,690) (862,270) (914,832) (131,044) (144,063) 4 Total (58,776,033) (31,362,260) (829,975) (19,882,635) (1,757,560) (1,832,650) (432,383) (2,678,571) 56 DED_FED FEDERAL TAX DEDUCTIONS CUSTOMER (3,399,617) (2,669,569) (51,209) (345,184) (1,666) (123,550) (208,439) - 7 DEMAND (33,158,107) (17,420,325) (445,722) (10,976,760) (893,624) (794,269) (92,900) (2,534,508) 8 ENERGY (22,218,308) (11,272,365) (333,044) (8,560,690) (862,270) (914,832) (131,044) (144,063) 9 Total (58,776,033) (31,362,260) (829,975) (19,882,635) (1,757,560) (1,832,650) (432,383) (2,678,571)

1011 DED STATE TAX DEDUCTIONS CUSTOMER (3,399,617) (2,669,569) (51,209) (345,184) (1,666) (123,550) (208,439) - 12 DEMAND (33,158,107) (17,420,325) (445,722) (10,976,760) (893,624) (794,269) (92,900) (2,534,508) 13 ENERGY (22,218,308) (11,272,365) (333,044) (8,560,690) (862,270) (914,832) (131,044) (144,063) 14 Total (58,776,033) (31,362,260) (829,975) (19,882,635) (1,757,560) (1,832,650) (432,383) (2,678,571)

36 of 64

Exhibit JC-8

Schedule CBH-1 (12+0) Redacted JERSEY CENTRAL POWER & LIGHT BPU STAFF METHODOLOGY INCOME TAX CALCULATION COMPLIED COSSCOMPLIED COSS: July 2015 - June 2016 (12+0)

LINE ACCOUNT DESCRIPTION METHOD TOTAL RS RT GS GST GP GT LTG GT_D

1 IBT_NORM INCOME BEFORE TAX

Sheet Top Bundle

(Line 11) 141,806,140 64,316,724 964,912 45,220,630 1,109,482 9,898,521 14,880,638 5,415,233

2 DED STATE TAX DEDUCTIONS

Sheet Income Tax

Ded (Line 14) (59,118,554) (31,629,409) (791,921) (20,047,419) (1,665,667) (1,863,821) (439,253) (2,681,064)

3 ST_TAXABLE_NORM STATE TAXABLE INCOME (Line 1+2) 82,687,586 32,687,315 172,991 25,173,211 (556,185) 8,034,700 14,441,385 2,734,169

4 SIT_NORM STATE INC TAX Line 3 * 9% 7,441,883 2,941,858 15,569 2,265,589 (50,057) 723,123 1,299,725 246,075

5 DED_FED FEDERAL TAX DEDUCTIONS

Sheet Income Tax

Ded (Line 9) (59,118,554) (31,629,409) (791,921) (20,047,419) (1,665,667) (1,863,821) (439,253) (2,681,064)

6 FED_TAXABLE_NORM FEDERAL TAXABLE

(Line 1+ Line 5 - Line

4) 75,245,703 29,745,457 157,422 22,907,622 (506,128) 7,311,577 13,141,660 2,488,094 8 FIT_NORM FEDERAL INCOME TAX - CURRENT Line 6 * 35% 26,335,996 10,410,910 55,098 8,017,668 (177,145) 2,559,052 4,599,581 870,833

9 ITC INVESTMENT TAX CREDIT AMORTIZATION RB_PLT_O (102,650) (55,312) (1,306) (34,174) (2,827) (3,171) (751) (5,109)

10 INC_TAX_NORM INCOME TAX

Line 4 + Line 8 -

Line 9 33,675,229 13,297,456 69,361 10,249,083 (230,029) 3,279,004 5,898,555 1,111,799

37 of 64

Exhibit JC-8

Schedule CBH-1 (12+0) Redacted

Rate # Rate Code Description

1 RS RESIDENTIAL SERVICE

2 RT RESIDENTIAL TIME-OF-DAY

3 GS GENERAL SERVICE SECONDARY

4 GST GENERAL SERVICE SECONDARY TIME-OF-DAY

5 GP GENERAL SERVICE PRIMARY

6 GT_D GENERAL SERVICE TRANSMISSION - Special Provision D

7 GT230 GENERAL SERVICE TRANSMISSION - 230 KV

8 GT34 GENERAL SERVICE TRANSMISSION - 34.5 KV

9 OL OUTDOOR LIGHTING

10 SL STREET LIGHTING

38 of 64

Exhibit JC-8


Group Rate Code

ALL RS

ALL RT

ALL GS

ALL GST

ALL GP

ALL GT_D

ALL GT230

ALL GT34

ALL OL

ALL SL

GT GT_D

GT GT230

GT GT34

SUBTRAN RS

SUBTRAN RT

SUBTRAN GS

SUBTRAN GST

SUBTRAN GP

SUBTRAN GT34

SUBTRAN OL

SUBTRAN SL

PRI RS

PRI RT

PRI GS

PRI GST

PRI GP

PRI OL

PRI SL

SEC RS

SEC RT

SEC GS

SEC GST

SEC OL

SEC SL

SERVC RS

SERVC RT

SERVC GS

SERVC GST

SERVD RS

SERVD RT

SERVD GS

SERVD GST

SERVD OL

SERVD SL

LTG OL

LTG SL

39 of 64

Exhibit JC-8


Group Rate Code

MTR RS

MTR RT

MTR GS

MTR GST

MTR GP

MTR GT_D

MTR GT230

MTR GT34

RES RS

RES RT

COM GS

COM GST

EXLTG RS

EXLTG RT

EXLTG GS

EXLTG GST

EXLTG GP

EXLTG GT_D

EXLTG GT230

EXLTG GT34

POWER_GUARD RS

POWER_GUARD RT

POWER_GUARD GS

40 of 64

Exhibit JC-8


Total Code Description

ADJ_AMORT AMORT EXPENSE ADJUSTMENTS

ADJ_DEP DEPRECIATION EXP ADJUSTMENT

ADJ_EXP EXPENSE ADJUSTMENTS

ADJ_EXPN EXP ADJ NOT IMPACTING INCOME TAX

ADJ_EXPT EXP ADJ IMPACTING INCOME TAX

ADJ_INC_TAX_SYN ADJ_21 - INTEREST SYNCHRONIZATION

ADJ_REV REVENUE ADJUSTMENTS

ADJ_TOI TAXES OTHER THAN INC ADJUSTMENT

RB_ADJ ADDITIONS AND DEDUCTIONS TO RATE BASE

CUST_D_PLT CUSTOMER PORTION OF DIST PLANT

DED STATE TAX DEDUCTIONS

DED_FED FEDERAL TAX DEDUCTIONS

DED_STATE ADDITIONAL STATE TAX DEDUCTION

DISTCLA DIST PLANT EXCL CUST COMP - ORIG

EX TOTAL EXPENSES -B4 NORMALIZATION

EX_AMORT AMORTTIZATION EXPENSES

EX_DEP DEPRECIATION EXPENSES -B4 NORM

EX_DEP_D DISTRIBUTION DEPRECIATION EXPENSES

EX_DEP_G GENERAL PLT DEPRECIATION EXPENSE

EX_TOI TAXES OTHER THAN INC TAXES

EXP O & M EXPENSES B4 NORMALIZATION

EXP_?_AG A&G EXPENSES

EXP_?_D DISTRIBUTION O&M EXPENSES

EXP_M_AG A&G MAINTENANCE EXPENSES

EXP_M_D DISTRIBUTION OPERATION EXPENSES

EXP_M_D1 DISTRIBUTION MTC EXP - ACCT 591- 598

EXP_O_AG A&G OPERATION EXPENSES

EXP_O_CA CUSTOMER ACCOUNTS EXPENSES

EXP_O_CS CUST SERV & INFO EXPENSES

EXP_O_S SALES EXPENSE

EXP_O_D DISTRIBUTION OPERATION EXPENSES

EXP_O_D1 DISTRIBUTION OP EXP - ACCT 581- 589

EXP_O_D1_DISP DISPATCH COSTS - 581

EXP_O_P PRODUCTION O&M EXPENSE

INC_TAX INCOME TAX - B4 NORM

LEXP LABOR

LEXP_O_??_DISP DISPATCH COSTS -556, 561, 581-LABOR

LEXP_O_D1_DISP DISPATCH COSTS - 581 - LABOR

LEXP_O_T__DISP DISPATCH COSTS -556, 561 - LABOR

NORM_REV DELIVERY - T&D REVENUES

NORM_REV_DIST DISTRIBUTION REVENUES

OM_LESS_AG O&M EXCLUDING A&G EXPENSES

RB RATE BASE

RB_ADD RATE BASE ADDITIONS

RB_DED RATE BASE DEDUCTIONS

RB_DED_DIT ACCUMULATED DEFERRED INCOME TAX

41 of 64

Exhibit JC-8



RB_PLT NET PLANT

RB_PLT_?_D NET DISTRIBUTION PLANT

RB_PLT_?_G NET GENERAL PLANT

RB_PLT_?_I NET INTANGIBLE PLANT

RB_PLT_D DEPRECIATION RESERVE

RB_PLT_D_D DISTRIBUTION DEPRECIATION RESERVE

RB_PLT_D_G GENERAL DEPRECIATION RESERVE

RB_PLT_D_I INTANTGIBLE DEPRECIATION RESERVE

RB_PLT_O PLANT IN SERVICE

RB_PLT_O_D DISTRIBUTION PLANT IN SERVICE

RB_PLT_O_D_A DISTRIBUTION PLANT IN SERVICE _ Adjusted for Storm

RB_PLT_O_D_OH ACCOUNTS 364 & 365

RB_PLT_O_D_OH4 ACCOUNT 364

RB_PLT_O_D_OH5 ACCOUNT 365

RB_PLT_O_D_UG ACCOUNTS 366 & 367

RB_PLT_O_D_UG6 ACCOUNT 366

RB_PLT_O_D_UG7 ACCOUNT 367

RB_PLT_O_D360 ACCOUNT 361








RB_PLT_O_G GENERAL PLANT IN SERVICE

RB_PLT_O_G389 ACCOUNT 389










RB_PLT_O_I INTANGIBLE PLANT IN SERVICE

RB_PLT_O_I303 ACCOUNT 303

REV OPERATING REVENUES - B4 NORM

REV_CRED OTHER OPERATING REVENUES

REV_SALE DELIVERY - D REVENUES - B4 NORM

REV_SALE_DIST DISTRIBUTION REVENUES - B4 NORM

REV_SALE_DIST_NORM DISTRIBUTION REVENUES

REV_SALE_NORM DELIVERY - T&D REVENUES

T&D_PLT_O T&D PLANT - ORIG

T&DCLA T&D PLANT EXCL CUST COMP - ORIG

42 of 64

Exhibit JC-8



TAXABLE_ADJ TAXABLE INCOME FOR ADJUSTMENTS

TOT_REV OPERATING REVENUES

43 of 64

Exhibit JC-8


Category Category #

CUSTOMER 1

DEMAND 2

ENERGY 3

44 of 64

Exhibit JC-8


Method Category Percent Allocator Group

ALLOC585 DEMAND 1 ALL585 LTG


ALLOC901 ENERGY 1 ALL901 ALL

ALLOC905 ENERGY 1 ALL905 ALL

AMORT_KWH ENERGY 1 KWH ALL

APBD DEMAND 0.535 CP ALL

APBD ENERGY 0.465 KWH ALL

APPD DEMAND 0.551 CP PRI

APPD ENERGY 0.449 KWH PRI

APSD DEMAND 0.564 CP SEC

APSD ENERGY 0.436 KWH SEC

CUSREC ENERGY 0.5 CREC ALL

CUSREC CUSTOMER 0.5 CREC ALL

CUST_DEP CUSTOMER 1 C1 EXLTG

CUST371 DEMAND 1 C1 LTG


DIST_REV DEMAND 1 DR ALL

INI_SERV DEMAND 1 ALL451 ALL

LATE_PAY DEMAND 1 LPC ALL

POST DEMAND 1 C1 ALL

POW_GRD DEMAND 1 C1 POWER_GUARD

SERVICE_C CUSTOMER 1 C1 SERVC

SERVICE_D DEMAND 1 CP SEC

KWH ENERGY 1 KWH ALL

METERC CUSTOMER 1 METER1_CUST EXLTG

METERD DEMAND 1 METER1_DEMAND EXLTG

A&G_GT CUSTOMER 1 CP GT

45 of 64

Exhibit JC-8


Allocator Name Rate Code Rate Value

NCD RS 3,219,103

NCD RT 65,447

NCD GS 2,041,814

NCD GST 159,918

NCD GP 393,623

NCD GT* 478,693

NCD OL 10,566

NCD SL 32,450

KWH RS 9,818,678

KWH RT 253,167

KWH GS 7,419,483

KWH GST 655,913

KWH GP 1,897,752

KWH GT* 2,015,209

KWH OL 28,712

KWH SL 98,237

C1 RS 970,714

C1 RT 17,583

C1 GS 130,240

C1 GST 205

C1 GP 417

C1 GT* 158

C1 OL 1,010

C1 SL 1,809

CREC RS 11,390,395

CREC RT 259,474

CREC GS 1,514,142

CREC GST 37,711

CREC GP 105,343

CREC GT* 37,250

CREC OL 31,256

CREC SL 20,768

DR RS 249,690,409

DR RT 6,323,811

DR GS 162,613,110

DR GST 10,991,992

DR GP 27,554,628

DR GT* 20,316,146

DR OL 3,650,721

DR SL 13,611,533

LPC RS -

LPC RT $-

LPC GS 1,448,084

LPC GST 31,512

LPC GP 86,561

LPC GT* 71,360

46 of 64

Exhibit JC-8



LPC SL 34,563

LPC OL 12,035

ALL585 OL 4

ALL585 SL 96

ALL596 OL 8

ALL596 SL 92

ALL901 RS 4

ALL901 RT 0

ALL901 GS 1

ALL901 GST 0

ALL901 GP 0

ALL901 OL 0

ALL901 SL 0

ALL905 RS 1,608,599

ALL905 RT 43,120

ALL905 GS 387,812

ALL905 GST 6,324

ALL905 GP 3,066

ALL905 GT* 2,276

ALL905 OL 2,068

ALL905 SL 3,144

ALL451 RS 4,735,584

ALL451 RT 80,134

ALL451 GS 1,058,304

ALL451 GST 12,297

ALL451 GP 155,247

ALL451 GT* 122,407

ALL451 OL 73

ALL451 SL -

POW_GRD RS 191,003

POW_GRD RT 11,253

POW_GRD GS 8,571

POW_GRD GST -

METER1_CUST RS 58,238,540

METER1_CUST RT 1,028,373

METER1_CUST GS 7,304,434

METER1_CUST GST 58,161

METER1_CUST GP 5,418,028

METER1_CUST GT* 9,136,356

METER1_DEMAND RS 17,940,117

METER1_DEMAND RT 4,201,025

METER1_DEMAND GS 30,814,904

METER1_DEMAND GST 2,496,810

METER1_DEMAND GP $-

METER1_DEMAND GT* $-

CP RS 2,855,868

47 of 64

Exhibit JC-8



CP RT 58,624

CP GS 1,724,191

CP GST 140,413

CP GP 346,376

CP GT* 315,973

CP OL 412

CP SL 90

* Subclass figures for this class have been redacted.

48 of 64

Exhibit JC-8


Account Description Total Code Method

108_PTY PLANT IN SERVICE - POST TEST YEAR - DEPR RES RB_PLT_D_D RB_PLT_O

108_300_FE PLANT IN SERVICE - FE SERVICE COMP - DEPR RES RB_PLT_D_G APBD

108_303 MISC INTANGIBLE PLANT - DEPR RES RB_PLT_D_I APBD

108_360P LAND & LAND RIGHTS PRI - DPR RES RB_PLT_D_D APPD

108_360S LAND & LAND RIGHTS SEC - DPR RES RB_PLT_D_D APSD

108_361P STRUCTURES & IMPROVEMENTS PRI - DPR RES RB_PLT_D_D APPD

108_361S STRUCTURES & IMPROVEMENTS SEC - DPR RES RB_PLT_D_D APSD

108_362P STATION EQUIPMENT PRI - DPR RES RB_PLT_D_D APPD

108_362S STATION EQUIPMENT SEC - DPR RES RB_PLT_D_D APSD

108_364P POLES, TOWERS & FIXTURES PRI - DPR RES RB_PLT_D_D APPD

108_364S POLES, TOWERS & FIXTURES SEC - DPR RES RB_PLT_D_D APSD

108_365P OH CONDUCTORS & DEVICES PRI - DPR RES RB_PLT_D_D APPD

108_365S OH CONDUCTORS & DEVICES SEC - DPR RES RB_PLT_D_D APSD

108_366P UG CONDUIT PRI - DPR RES RB_PLT_D_D APPD

108_366S UG CONDUIT SEC - DPR RES RB_PLT_D_D APSD

108_367P UG CONDUCTORS & DEVICES PRI - DPR RES RB_PLT_D_D APPD

108_367S UG CONDUCTORS & DEVICES SEC - DPR RES RB_PLT_D_D APSD

108_368 LINE TRANSFORMERS- DPR RES RB_PLT_D_D RB_PLT_O_D368

108_369C SERVICES CUSTOMER COMPONENT- DPR RES RB_PLT_D_D SERVICE_C

108_369D SERVICES DEMAND COMPONENT- DPR RES RB_PLT_D_D SERVICE_D

108_370 METERS CUSTOMER COMPONENT- DPR RES RB_PLT_D_D RB_PLT_O_D370

108_371 INSTALLATIONS ON CUST PREMISES -DPR RES RB_PLT_D_D CUST371

108_373 STREET LIGHTING & SIGNAL SYS - DPR RES RB_PLT_D_D CUST373

108_374 ASSET RETIREMENT - DPR RES RB_PLT_D_D APPD

108_389 LAND & LAND RIGHTS - DPR RES RB_PLT_D_G RB_PLT_O_G389

108_390 STRUCTURES & IMPROVEMENTS - DPR RES RB_PLT_D_G RB_PLT_O_G390

108_391 OFFICE FURNITURE & EQUIP - DPR RES RB_PLT_D_G RB_PLT_O_G391

108_392 TRANSPORTATION EQUIPMENT - DPR RES RB_PLT_D_G RB_PLT_O_G392

108_393 STORES EQUIPMENT - DPR RES RB_PLT_D_G RB_PLT_O_G393

108_394 TOOLS, SHOP & GARAGE EQUIP - DPR RES RB_PLT_D_G RB_PLT_O_G394

108_395 LABORATORY EQUIPMENT - DPR RES RB_PLT_D_G RB_PLT_O_G395

108_396 POWER OPERATED EQUIPMENT - DPR RES RB_PLT_D_G RB_PLT_O_G396

108_397 COMMUNICATION EQUIPMENT - DPR RES RB_PLT_D_G RB_PLT_O_G397

49 of 64

Exhibit JC-8



108_398 MISCELLANEOUS EQUIPMENT - DPR RES RB_PLT_D_G RB_PLT_O_G398

108_399 OTHER TANGIBLE PROPERTY - DPR RES RB_PLT_D_G APBD

RB_235 RB DED - CUSTOMER DEPOSITS RB_ADJ CUST_DEP

RB_252 RB DED - CUSTOMER ADVANCES FOR CONSTRUCTION RB_ADJ RB_PLT_O_D

300_FE PLANT IN SERVICE - FE SERVICE COMP RB_PLT_O_G APBD

PTY POST TEST YEAR PLANT ADDITIONS RB_PLT_O RB_PLT_O_D

301 ORGANIZATION RB_PLT_O_I APBD

302 FRANCHISE AND CONSENTS RB_PLT_O_I APBD

303 MISCELLANEOUS INTANGIBLE PLANT - ORIG RB_PLT_O_I303 APBD

360P LAND & LAND RIGHTS - ORIG - PRI RB_PLT_O_D360 APPD

360S LAND & LAND RIGHTS - ORIG - SEC RB_PLT_O_D360 APSD

361P STRUCTURES & IMPROVEMENTS - ORIG - PRI RB_PLT_O_D361 APPD

361S STRUCTURES & IMPROVEMENTS - ORIG - SEC RB_PLT_O_D361 APSD

362P STATION EQUIPMENT - ORIG - PRI RB_PLT_O_D362 APPD

362S STATION EQUIPMENT - ORIG - SEC RB_PLT_O_D362 APSD

364P POLES, TOWERS & FIXTURES PRI - ORIG RB_PLT_O_D_OH4 APPD

364S POLES, TOWERS & FIXTURES SEC - ORIG RB_PLT_O_D_OH4 APSD

365P OH CONDUCTORS & DEVICES PRI - ORIG RB_PLT_O_D_OH5 APPD

365S OH CONDUCTORS & DEVICES SEC - ORIG RB_PLT_O_D_OH5 APSD

366P UG CONDUIT PRI - ORIG RB_PLT_O_D_UG6 APPD

366S UG CONDUIT SEC - ORIG RB_PLT_O_D_UG6 APSD

367P UG CONDUCTORS & DEVICES PRI - ORIG RB_PLT_O_D_UG7 APPD

367S UG CONDUCTORS & DEVICES SEC - ORIG RB_PLT_O_D_UG7 APSD

368 LINE TRANSFORMERS - ORIG RB_PLT_O_D368 APSD

369C SERVICES CUSTOMER COMPONENT- ORIG RB_PLT_O_D369C SERVICE_C

369D SERVICES DEMAND COMPONENT- ORIG RB_PLT_O_D369D SERVICE_D

370D METERS - ORIG - DEMAND COMPONENT RB_PLT_O_D370 METERD

370C METERS - ORIG - CUST COMPONENT RB_PLT_O_D370 METERC

371 INSTALLATIONS ON CUST PREMISES -ORIG RB_PLT_O_D371 CUST371

373 STREET LIGHTING & SIGNAL SYS - ORIG RB_PLT_O_D373 CUST373

374 ASSET RETIREMENT COSTS RB_PLT_O_D APPD

389 LAND & LAND RIGHTS - ORIG RB_PLT_O_G389 APBD

390 STRUCTURES & IMPROVEMENTS - ORIG RB_PLT_O_G390 APBD

50 of 64

Exhibit JC-8



391 OFFICE FURNITURE & EQUIP - ORIG RB_PLT_O_G391 APBD

392 TRANSPORTATION EQUIPMENT - ORIG RB_PLT_O_G392 APBD

393 STORES EQUIPMENT - ORIG RB_PLT_O_G393 APBD

394 TOOLS, SHOP & GARAGE EQUIP - ORIG RB_PLT_O_G394 APBD

395 LABORATORY EQUIPMENT - ORIG RB_PLT_O_G395 APBD

396 POWER OPERATED EQUIPMENT - ORIG RB_PLT_O_G396 APBD

397 COMMUNICATION EQUIPMENT - ORIG RB_PLT_O_G397 APBD

398 MISCELLANEOUS EQUIPMENT - ORIG RB_PLT_O_G398 APBD

399 OTHER TANGIBLE PROPERTY RB_PLT_O_G399 APBD

403_360 LAND & LAND RIGHTS - DEPR EXP EX_DEP_D RB_PLT_O_D360

403_361 STRUCTURES & IMPROVEMENTS - DEPR EXP EX_DEP_D RB_PLT_O_D361

403_362 STATION EQUIPMENT - DEPR EXP EX_DEP_D RB_PLT_O_D362

403_364 POLES, TOWERS & FIXTURES LTG - DEPR EXP EX_DEP_D RB_PLT_O_D_OH4

403_365 OH CONDUCTORS & DEVICES - DEPR EXP EX_DEP_D RB_PLT_O_D_OH5

403_366 UG CONDUIT SEC - DEPR EXP EX_DEP_D RB_PLT_O_D_UG6

403_367 UG CONDUCTORS & DEVICES - DEPR EXP EX_DEP_D RB_PLT_O_D_UG7

403_368 LINE TRANSFORMERS - DEPR EXP EX_DEP_D RB_PLT_O_D368

403_369 SERVICES - DEPR EXP EX_DEP_D RB_PLT_O_D369

403_370 METERS - DEPR EXP EX_DEP_D RB_PLT_O_D370

403_371 INSTALLATIONS ON CUST PREMISES -DEPR EXP EX_DEP_D RB_PLT_O_D371

403_373 STREET LIGHTING & SIGNAL SYS - DEPR EXP EX_DEP_D RB_PLT_O_D373

403_389 LAND & LAND RIGHTS - DEPR EXP EX_DEP_G RB_PLT_O_G389

403_390 STRUCTURES & IMPROVEMENTS - DEPR EXP EX_DEP_G RB_PLT_O_G390

403_391 OFFICE FURNITURE & EQUIP - DEPR EXP EX_DEP_G RB_PLT_O_G391

403_392 TRANSPORTATION EQUIPMENT - DEPR EXP EX_DEP_G RB_PLT_O_G392

403_393 STORES EQUIPMENT - DEPR EXP EX_DEP_G RB_PLT_O_G393

403_394 TOOLS, SHOP & GARAGE EQUIP - DEPR EXP EX_DEP_G RB_PLT_O_G394

403_395 LABORATORY EQUIPMENT - DEPR EXP EX_DEP_G RB_PLT_O_G395

403_396 POWER OPERATED EQUIPMENT - DEPR EXP EX_DEP_G RB_PLT_O_G396

403_397 COMMUNICATION EQUIPMENT - DEPR EXP EX_DEP_G RB_PLT_O_G397

403_398 MISCELLANEOUS EQUIPMENT - DEPR EXP EX_DEP_G RB_PLT_O_G398

404 AMORTIZATION - LIMITED TERM ELECTRIC PROPERTY EX_AMORT RB_PLT_O_D

407_USF AMORTIZATION - UNIVERSAL SERVICE EX_AMORT APBD

51 of 64

Exhibit JC-8



407_STORM AMORTIZATION - STORM EX_AMORT APBD

407_TMI/OC AMORTIZATION -TMI/OC EX_AMORT AMORT_KWH

407_COR AMORTIZATION -COR EX_AMORT RB_PLT_O_D

407_SALE AMORTIZATION -GAIN ON SALE EX_AMORT RB_PLT_O_D

407_VMS AMORTIZATION - VMS EX_AMORT RB_PLT_O_D

408_Payroll/UnemploymentTAX OTHER THAN INCOME - PAYROLL & UNEMPLOYMENT EX_TOI LEXP

408_PROP TX TAX OTHER THAN INCOME - PROPERTY TAX EX_TOI RB_PLT_O

408_Other TAX OTHER THAN INCOME - OTHER EX_TOI RB_PLT_O

450 REV ELECTRIC SERVICE FORF DISC REV_CRED LATE_PAY

451 REV MISC SERVICE REV_CRED INI_SERV

ADJ_451 REV MISC SERVICE - ADJUSTMENT REV_CRED REV_SALE_DIST

454 REV RENT FROM ELEC PROP REV_CRED RB_PLT_O_D

456_OTHER REV OTHER ELEC REVS REV_CRED RB_PLT_O_D

456_POWERGUARDREV OTHER ELEC REVS - RELATED TO POWER GUARD REV_CRED POW_GRD

524 MISC NUCLEAR POWER EXPENSE EXP_O_P APPD

580P OPERATION SUPERVISION & ENGINEERING - PRI EXP_O_D APPD

580S OPERATION SUPERVISION & ENGINEERING - SEC EXP_O_D APSD

580LP OPERATION SUPERVISION & ENGINEERING - LABOR - PRI LEXP_O_D APPD

580LS OPERATION SUPERVISION & ENGINEERING - LABOR - SEC LEXP_O_D APSD

581 LOAD DISPATCHING EXP_O_D1_DISP APPD

581L LOAD DISPATCHING LEXP_O_D1_DISP APPD

582 STATION EXPENSES EXP_O_D1 RB_PLT_O_D362

582L STATION EXPENSES LEXP_O_D1 RB_PLT_O_D362

583 OH LINE EXPENSES EXP_O_D1 RB_PLT_O_D_OH5

583L OH LINE EXPENSES LEXP_O_D1 RB_PLT_O_D_OH5

584 UG LINE EXPENSES EXP_O_D1 RB_PLT_O_D_UG7

584L UG LINE EXPENSES LEXP_O_D1 RB_PLT_O_D_UG7

585 ST LTG & SIGNAL SYSTEM EXPENSES EXP_O_D1 ALLOC585

585L ST LTG & SIGNAL SYSTEM EXPENSES LEXP_O_D1 ALLOC585

586 METERS EXPENSES EXP_O_D1 RB_PLT_O_D370

586L METERS EXPENSES LEXP_O_D1 RB_PLT_O_D370

588 MISCELLANEOUS EXPENSES EXP_O_D1 DISTCLA

588L MISCELLANEOUS EXPENSES LEXP_O_D1 DISTCLA

52 of 64

Exhibit JC-8



589P RENTS - PRI EXP_O_D1 APPD

589S RENTS - SEC EXP_O_D1 APSD

590P MAINTCE SUPERVISION & ENGINEERING - PRI EXP_M_D APPD

590S MAINTCE SUPERVISION & ENGINEERING - SEC EXP_M_D APSD

590LP MAINTCE SUPERVISION & ENGINEERING - LABOR - PRI LEXP_M_D APPD

590LS MAINTCE SUPERVISION & ENGINEERING - LABOR - PRI LEXP_M_D APSD

591 MAINTENANCE OF STRUCTURES EXP_M_D1 APPD

591L MAINTENANCE OF STRUCTURES LEXP_M_D1 APPD

592 MAINTENANCE OF STATION EQUIPMENT EXP_M_D1 RB_PLT_O_D362

592L MAINTENANCE OF STATION EQUIPMENT LEXP_M_D1 RB_PLT_O_D362

593 MAINTENANCE OF OH LINES EXP_M_D1 RB_PLT_O_D_OH

593L MAINTENANCE OF OH LINES LEXP_M_D1 RB_PLT_O_D_OH

594 MAINTENANCE OF UG LINES EXP_M_D1 RB_PLT_O_D_UG

594L MAINTENANCE OF UG LINES LEXP_M_D1 RB_PLT_O_D_UG

595 MAINTENANCE OF LINE TRANSFORMERS EXP_M_D1 RB_PLT_O_D368

595L MAINTENANCE OF LINE TRANSFORMERS LEXP_M_D1 RB_PLT_O_D368

596 MAINTNCE OF ST LTG & SIGNAL SYSTEMS EXP_M_D1 ALLOC596

596L MAINTNCE OF ST LTG & SIGNAL SYSTEMS LEXP_M_D1 ALLOC596

597 MAINTENANCE OF METERS EXP_M_D1 RB_PLT_O_D370

597L MAINTENANCE OF METERS LEXP_M_D1 RB_PLT_O_D370

598 MAINTCE OF MISC DISTRIBUTION PLANT EXP_M_D1 DISTCLA

598L MAINTCE OF MISC DISTRIBUTION PLANT LEXP_M_D1 DISTCLA

901 SUPERVISION EXP_O_CA ALLOC901

901L SUPERVISION LEXP_O_CA ALLOC901

902 METER READING EXPENSES EXP_O_CA RB_PLT_O_D370

902L METER READING EXPENSES LEXP_O_CA RB_PLT_O_D370

903 CUST RECORDS & COLLECTION EXPENSES EXP_O_CA RB_PLT_O_D370

903L CUST RECORDS & COLLECTION EXPENSES LEXP_O_CA RB_PLT_O_D370

904 CUSTOMER UNCOLLECTIBLE EXPENSES EXP_O_CA KWH

905 MISC CUSTOMER ACCOUNTS EXPENSES EXP_O_CA ALLOC905

905L MISC CUSTOMER ACCOUNTS EXPENSES LEXP_O_CA ALLOC905

907 SUPERVISION EXP_O_CS APPD

907L SUPERVISION LEXP_O_CS APPD

53 of 64

Exhibit JC-8



908 CUSTOMER ASSISTANCE EXPENSES EXP_O_CS APPD

908L CUSTOMER ASSISTANCE EXPENSES LEXP_O_CS APPD

909 INFO&INSTRCTADVERTIS EXP_O_CS APPD

910 MISC CUST SERV & INFO EXPENSES EXP_O_CS APPD

910L MISC CUST SERV & INFO EXPENSES LEXP_O_CS APPD

911 Sales Expense EXP_O_S APPD

920 Admn&GenerlSalaries EXP_O_AG APPD

920L Admn&GenerlSalaries LEXP_O_AG APPD

921 OFFICE SUPPLIES & EXPENSES EXP_O_AG APPD

922 AdminExpTransfrdCr EXP_O_AG APPD

923 OUTSIDE SERVICES EMPLOYED EXP_O_AG APPD

923L OUTSIDE SERVICES EMPLOYED LEXP_O_AG APPD

924 PROPERTY INSURANCE EXP_O_AG APPD

925 Injuries&Damages EXP_O_AG APPD

925L Injuries&Damages LEXP_O_AG APPD

926 PENSIONS & BENEFITS EXP_O_AG APPD

926L PENSIONS & BENEFITS LEXP_O_AG APPD

928 RegulatryCommssnExp EXP_O_AG APPD

930.1 GENERAL ADVERTISING EXPENSES EXP_O_AG APPD

930.2 MISC GENERAL EXPENSES EXP_O_AG APPD

931 RENTS EXP_O_AG APPD

935 MAINTENANCE OF GENERAL PLANT EXP_M_AG APPD

935L MAINTENANCE OF GENERAL PLANT LEXP_M_AG APPD

ADJ_1 ADJ - Revenue Normalization Adjustment ADJ_EXP EX_DEP

ADJ_2_Exp ADJ - Reclass Amortization of PDMS Regulatory Assets (Deduct) ADJ_EXP APBD

ADJ_2_Amort ADJ - Reclass Amortization of PDMS Regulatory Assets (Add) ADJ_AMORT AMORT_KWH

ADJ_3 ADJ - INTEREST ON CUSTOMER DEPOSITS ADJ_EXP CUST_DEP

ADJ_4 ADJ - ANNUALIZE PAYROLL WAGE RATE INCREASES ADJ_EXP LEXP

ADJ_4a ADJ - SAVINGS PLAN MATCHING ADJ_EXP LEXP

ADJ_4b ADJ - FICA TAX ON PAYROLL WAGE INCREASE ADJ_TOI LEXP

ADJ_5 ADJ - RECLASS AMORTIZATION OF NET LOSS ON REAQUIRED DEBT ADJ_EXP EX_TOI

ADJ_6 ADJ - BPU AND RPA ASSESSMENTS ADJ_EXP RB_PLT_O_D

ADJ_7 ADJ - MGMT AUDIT CONSULT FEES ADJ_EXP APBD

54 of 64

Exhibit JC-8



ADJ_8 ADJ - RATE CASE EXPENSE ADJ_EXP APBD

ADJ_9 ADJ - Recover LCAPP Administrative Costs ADJ_EXP APBD

ADJ_10a ADJ - Pension Smoothing ADJ_EXP LEXP

ADJ_10b ADJ - OPEB Smoothing ADJ_EXP LEXP

ADJ_11 ADJ - Normalize Forestry Maintence Expense ADJ_EXP RB_PLT_O_D_OH4

ADJ_12 ADJ - AMORTIZATION OF FORESTRY REGULATORY ASSET ADJ_AMORT RB_PLT_O_D_OH4

ADJ_13 ADJ - ANNUALIZE DEPRECIATION EXPENSE ADJ_DEP EX_DEP

ADJ_14 ADJ - AVERAGE NET SALVAGE ADJ_DEP RB_PLT_O_D

ADJ_15 ADJ - STORM DAMAGE COST AMORTIZATION ADJ_AMORT APBD

ADJ_16 ADJ - Service Company Depreciation Expense at JCP&L Rates ADJ_EXP EX_DEP

ADJ_17 ADJ - Excess Cost of Removal (2002 rate case) ADJ_AMORT RB_PLT_O_D

ADJ_18 ADJ - TMI 2 PDMS ADJ_AMORT AMORT_KWH

ADJ_19 ADJ_Annualize Payroll Wages for additional Bargaining Employees ADJ_EXP LEXP

ADJ_19a ADJ - SAVINGS PLAN MATCH ADJ_EXP LEXP

ADJ_19b ADJ - FICA Tax on Payroll Wage Rate Increases ADJ_TOI EX_TOI

ADJ_20 ADJ - SERP/EDCP ADJ_EXP LEXP

ADJ_21 ADJ - Advertising removal ADJ_EXP APBD

ADJ_25 ADJ -Gain on Sale of Property (Customer Share) ADJ_EXP RB_PLT_O_D

D_EX_CUST DIST PLANT EXCL CUST COMP - ORIG DISTCLA FORMULA

DED_INT INTEREST EXPENSE DED_FED RB

DED_NORM NORMALIZED ADJUSTMENTS DED_FED RB_PLT_O

DED_ST ADDITIONAL STATE TAX ADJUSTMENTS DED_STATE EX_DEP

EX_AMORT_NORM AMORTIZATION EXPENSES-ADJUSTED AMORT_EXP FORMULA

EX_DEP_NORM DEPRECIATION EXPENSES- ADJUSTED DEP_EXP FORMULA

EX_NORM TOTAL EXPENSES TOT_EX FORMULA

EX_TOI_NORM TAXES OTHER THAN INCOME TAXES TOI_EX FORMULA

EXP_NORM OPERATION & MAINTENANCE EXPENSES OM_EXP FORMULA

FED_TAXABLE_NORMFEDERAL TAXABLE TAXABLE_FED FORMULA

FIT_NORM FEDERAL INCOME TAX - CURRENT NORM_SIT FORMULA

FIT_NORM_EX_SYNSTATE INC TAX EXCL INT SYNCHRONIZATION CALC_TAX FORMULA

IBT_NORM INCOME BEFORE TAX NORM_IBT FORMULA

INC_TAX_NORM INCOME TAX NORM_TAX FORMULA

FICA FICA Tax on Payroll Wage Rate Increases INC_TAX RB_PLT_O

55 of 64

Exhibit JC-8



ITC INVESTMENT TAX CREDIT AMORTIZATION INC_TAX RB_PLT_O

NET_OP_INC NET OPERATING INCOME NET_INCOME FORMULA

OM_EX_AG O&M EXPENSES EXCLUDING A&G OM_LESS_AG FORMULA

RB_DIT_D RB DED - ACCUM DEFRRED INCOME TAX - DIST RB_ADJ RB_PLT_O_D

RB_CR RB- CUSTOMER REFUNDS RB_ADJ RB_PLT_O_D

RB_ECR RB ADD - EXCESS COST OF REMOVAL RB_ADJ RB_PLT_O_D

RB_M&S RB ADD - MATERIALS & SUPPLIES RB_ADJ RB_PLT_O_D

RB_RQ_DEBT RB - DED UNAMORT GAIN / (LOSS) REAQUIRED DEBT RB_ADJ RB_PLT

RB_WC RB ADD - CASH WORKING CAPITAL RB_ADJ OM_LESS_AG

RB_OPERATING RESERVE NETRB- OPERATING RESERVE NET RB_ADJ LEXP

REV_DIST DISTRIBUTION REVENUE REV_SALE_DIST DIST_REV

REV_DIST_NORM DISTRIBUTION REVENUE NORM_REV_DIST FORMULA

REV_NORM OPERATING REVENUES TOT_REV FORMULA

SIT_NORM STATE INC TAX NORM_SIT FORMULA

SIT_NORM_EX_SYNSTATE INC TAX EXCL INT SYNCHRONIZATION CALC_TAX FORMULA

ST_TAXABLE_NORMSTATE TAXABLE INCOME TAXABLE_STATE FORMULA

920_GT Admn&GenerlSalaries - GT EXP_O_AG A&G_GT

920L_GT Admn&GenerlSalaries - GT LEXP_O_AG A&G_GT

921_GT OFFICE SUPPLIES & EXPENSES - GT EXP_O_AG A&G_GT

921L_GT OFFICE SUPPLIES & EXPENSES - GT LEXP_O_AG A&G_GT

922_GT AdminExpTransfrdCr - GT EXP_O_AG A&G_GT

923_GT OUTSIDE SERVICES EMPLOYED - GT EXP_O_AG A&G_GT

923L_GT OUTSIDE SERVICES EMPLOYED - GT LEXP_O_AG A&G_GT

924_GT PROPERTY INSURANCE - GT EXP_O_AG A&G_GT

924L_GT PROPERTY INSURANCE - GT LEXP_O_AG A&G_GT

925_GT Injuries&Damages - GT EXP_O_AG A&G_GT

925L_GT Injuries&Damages _GT LEXP_O_AG A&G_GT

926_GT PENSIONS & BENEFITS - GT EXP_O_AG A&G_GT

926L_GT PENSIONS & BENEFITS - GT LEXP_O_AG A&G_GT

928_GT RegulatryCommssnExp - GT EXP_O_AG A&G_GT

930.1_GT GENERAL ADVERTISING EXPENSES-GT EXP_O_AG A&G_GT

930.2_GT MISC GENERAL EXPENSES-GT EXP_O_AG A&G_GT

930.2L_GT MISC GENERAL EXPENSES-GT LEXP_O_AG A&G_GT

56 of 64

Exhibit JC-8



931_GT RENTS-GT EXP_O_AG A&G_GT

931L_GT RENTS - LABOR-GT LEXP_O_AG A&G_GT

935_GT MAINTENANCE OF GENERAL PLANT-GT EXP_M_AG A&G_GT

935L_GT MAINTENANCE OF GENERAL PLANT-GT LEXP_M_AG A&G_GT

57 of 64

Exhibit JC-8


Account Value

108_300_FE (23,474,902)

108_303 (50,885,718)

108_360P (8,843,451)

108_360S (8,843,451)

108_361P (6,481,452)

108_361S (6,481,452)

108_362P (93,636,976)

108_362S (93,636,976)

108_364P (97,766,796)

108_364S (97,766,796)

108_365P (84,625,783)

108_365S (84,625,783)

108_366P (48,585,741)

108_366S (5,398,416)

108_367P (100,585,476)

108_367S (100,585,476)

108_368 (237,462,983)

108_369C (87,170,855)

108_369D (87,170,855)

108_370 (13,408,033)

108_371 (6,101,731)

108_373 (73,745,863)

108_374 (24,815)

108_389 (25,314)

108_390 (51,324,261)

108_391 (21,884,246)

108_392 (1,710,896)

108_393 (2,219,163)

108_394 (9,827,947)

108_395 (3,461,874)

108_396 (2,195,083)

108_397 (64,921,429)

108_398 (3,062,016)

108_399 (363,670)

108_PTY (482,484)

300_FE 50,968,907

301 38,567

302 12,868

303 69,540,139

360P 16,348,843

360S 16,348,843

361P 18,497,251

361S 18,497,251

362P 247,902,266

362S 247,902,266

364P 326,266,325

58 of 64

Exhibit JC-8


Account Value

364S 326,266,325

365P 483,488,255

365S 483,488,255

366P 102,864,803

366S 11,429,423

367P 259,000,085

367S 259,000,085

368 776,504,520

369C 224,242,049

369D 224,242,049

370C 81,183,892

370D 55,452,856

371 24,817,322

373 199,995,389

374 45,657

389 1,571,769

390 82,166,888

391 34,128,727

392 2,954,997

393 2,622,027

394 19,914,660

395 3,818,647

396 3,151,480

397 75,926,565

398 3,343,787

399 1,531,519

403_360 196,192

403_361 211,483

403_362 6,917,619

403_364 16,045,025

403_365 22,276,006

403_366 1,435,018

403_367 9,525,491

403_368 19,990,777

403_369 7,606,531

403_370 12,254,649

403_371 946,871

403_373 6,498,155

403_389 2,689

403_390 1,151,901

403_391 2,382,900

403_392 334,125

403_393 82,496

403_394 1,217,720

403_395 626,120

403_396 73,613

59 of 64

Exhibit JC-8


Account Value

403_397 2,712,984

403_398 45,264

404 4,185,763

407_COR (3,758,513)

407_SALE (420,786)

407_STORM 24,463,826

407_USF 7,686

407_VMS (1,094,530)

407_TMI/OC 109,008

408_Payroll/Unemployment 7,420,936

408_PROP TX 4,413,855

408_Other (32,358)

450 2,344,040

451 5,483,382

454 6,065,999

456_POWERGUARD 197,606

524 858,947

580LP 124,688

580LS 218,806

580P 145,409

580S 255,168

581 1,155,446

581L 1,093,488

582 540,595

582L 180,878

583 615,104

583L 58,666

584 4,383,852

584L 770,938

585 5,064

585L 2,758

586 854,804

586L 640,919

588 18,777,380

588L 10,481,034

589P 1,308,776

589S 2,296,667

590P 334,431

590S 586,866

590LP 115,074

590LS 201,935

591 40,570

591L 37,940

592 11,460,123

592L 8,681,064

593 38,528,596

60 of 64

Exhibit JC-8


Account Value

593L 12,097,560

594 4,467,168

594L 2,880,763

595 349,853

595L 188,590

596 2,637,482

596L 1,916,072

597 3,806,566

597L 2,947,967

598 3,199,134

598L 2,092,203

901 5

901L 3

902 12,567,598

902L 11,054,272

903 14,573,399

903L 6,995,156

904 332,380

905 1,261,558

905L 487,867

907 510,218

907L 464,737

908 1,016,876

908L 6,538

909 192,573

910 8,979,821

910L 5,419,226

911 65,128

920_GT 3,400

920L_GT 3,324

921_GT 519

922_GT (12,836)

923_GT 52,194

923L_GT 178,857

924_GT 866

925_GT 7,386

925L_GT 867

926_GT 122,308

926L_GT (50,185)

928_GT 8,529

930.1_GT 3,056

930.2_GT 3,504

931_GT 785

935_GT 3,486

935L_GT 656

920 1,635,375

61 of 64

Exhibit JC-8


Account Value

920L 1,598,815

921 249,405

922 (6,174,028)

923 25,105,668

923L 86,031,588

924 416,376

925 3,552,832

925L 416,926

926 58,830,951

926L (24,139,456)

928 4,102,740

930.1 1,469,934

930.2 1,685,322

931 377,363

935 1,676,985

935L 315,315

ADJ_10a (12,178,524)

ADJ_10b (2,000,674)

ADJ_11 1,573,340

ADJ_12 273,632

ADJ_13 4,294,537

ADJ_14 (5,888,442)

ADJ_15 1,103,053

ADJ_16 (181,908)

ADJ_17 634,356

ADJ_18 (118,847)

ADJ_19 -

ADJ_19a -

ADJ_19b -

ADJ_20 (1,013,740)

ADJ_21 (996,565)

ADJ_25 (981)

ADJ_2_Amort 858,947

ADJ_2_Exp (858,947)

ADJ_3 34,971

ADJ_4 3,580,678

ADJ_451 406,860

ADJ_4a 107,420

ADJ_4b 273,922

ADJ_5 1,558,392

ADJ_6 (70,727)

ADJ_7 482,541

ADJ_8 563,138

ADJ_9 74,096

DED_INT (59,118,554)

FICA -

62 of 64

Exhibit JC-8


Account Value

ITC (102,650)

PTY 24,870,311

RB_235 (31,791,822)

RB_252 (18,094,134)

RB_CR (272,271)

RB_DIT_D (957,540,514)

RB_ECR (102,460,441)

RB_M&S 20,626,022

RB_OPERATING RESERVE NET(7,677,618)

RB_RQ_DEBT 4,780,905

RB_WC 132,996,998

REV_DIST 496,470,114

63 of 64

Exhibit JC-8


Account Formula

D_EX_CUST RB_PLT_O_D - "369C" - "370C"

OM_EX_AG EXP - EXP_?_AG

REV_DIST_NORM REV_SALE_DIST

REV_NORM NORM_REV+ REV_CRED

EX_DEP_NORM EX_DEP + ADJ_DEP

EX_AMORT_NORM EX_AMORT+ ADJ_AMORT

EX_NORM EXP_NORM + EX_DEP_NORM + EX_AMORT_NORM + EX_TOI_NORM

EX_TOI_NORM EX_TOI + ADJ_TOI

EXP_NORM EXP+ADJ_EXP

IBT_NORM REV_NORM - "EX_NORM"

ST_TAXABLE_NORM IBT_NORM + DED

SIT_NORM_EX_SYN ST_TAXABLE_NORM *.09

SIT_NORM ST_TAXABLE_NORM *.09

FED_TAXABLE_NORM IBT_NORM + DED_FED - SIT_NORM_EX_SYN

FIT_NORM_EX_SYN FED_TAXABLE_NORM * .35

FIT_NORM FED_TAXABLE_NORM * .35

INC_TAX_NORM SIT_NORM + "FIT_NORM" +"ITC"

NET_OP_INC IBT_NORM - "INC_TAX_NORM"

64 of 64

REDACTED Exhibit JC-8

Schedule CBH- 2 (12+0)

WP 1 _CP DemandsJersey Central Power & Light

Average of 4 Summer Monthly

Coincident Peak Demands (CP)

Summer 2015

Rate Schedules Average CP

RS 2,855,868

RT 58,624

GS 1,724,191

GST 140,413

GP 346,376

GT* 315,973

LTG 502

Total 5,441,947

*Subclass figures for this class have been redacted.



WP 2 _MWhJersey Central Power & Light

Weather Adjusted Billing Month Delivery Net System Requirements (NSRs)

in MWH by Load Study Group {1}

July 2015 - June 2016 (2015-2016 12+0)

Rate Schedules Total

RS 9,818,678

RT 253,167

GS 7,419,483

GST 655,913

GP 1,897,752

GT* 2,015,209

LTG 126,949

Total 22,187,152

{1} NSRs are derived by applying loss factors to weather adjusted sales by voltage level

(secondary,primary, and transmission)




WP 3_Customer CountsJersey Central Power & Light

Average July 2015 - June 2016 Customer Counts

Average

RS 970,714

RT 17,583

GS 130,240

GST 205

GP 417

GT* 158

LTG 2,818

Total System 1,122,135


Rate Schedules



WP 4 _Distribution RevenuesJersey Central Power & Light

Weather Normalized July 2015 - June 2016 TY

Billing Month Distribution Revenue

Rate Schedules Revenue

RS 249,690,409$

RT 6,323,811$

GS 162,613,110$

GST 10,991,992$

GP 27,554,628$

GT* 20,316,146$

LTG 17,262,253$

Total 494,752,349$




WP 5_Primary Secondary SegmentationBPU Staff Primary/Secondary Segmentation

FERC Account Primary % Secondary %

360 50% 50%

361 50% 50%

362 50% 50%

364 50% 50%

365 50% 50%

366 90% 10%

367 50% 50%

Original Investment Total $ Primary $ Secondary $

360 32,697,687$ 16,348,843$ 16,348,843$

361 36,994,503$ 18,497,251$ 18,497,251$

362 495,804,532$ 247,902,266$ 247,902,266$

364 652,532,650$ 326,266,325$ 326,266,325$

365 966,976,511$ 483,488,255$ 483,488,255$

366 114,294,225$ 102,864,803$ 11,429,423$

367 518,000,169$ 259,000,085$ 259,000,085$

Note:

Subfunctionalization of accounts 364-367 into primary/secondary is based on

BPU Staff's methodology.



WP 6_Voltage Specific Load FactorsJersey Central Power & Light

Voltage Specific Load Factors

2015

Net System

Requirements (MWh) CP

Load Factor

(Energy Cost )

1 minus Load Factor

(Demand Cost)

Company 22,187,152 5,442 46.5% 53.5%

Resale - -

GT 2,015,209 316 72.8% 27.2%

Distribution Primary 20,171,943 5,126 44.9% 55.1%

Rate GP 1,897,752 346 62.5% 37.5%

Distribution Secondary 18,274,191 4,780 43.6% 56.4%



WP 7_Non-consumption revenuesJersey Central Power & Light

Non-Consumption Revenue Allocators

Rate Schedules

Account 450

(Late Payment)

Account 451 (Non-

consumption service

fees)

Account 456

(Powerguard)

RS -$ 4,735,584$ 191,003$

RT -$ 80,134$ 11,253$

GS 1,448,084$ 1,058,304$ 8,571$

GST 31,512$ 12,297$ -$

GP 86,561$ 155,247$ -$

GT* 71,360$ 122,407$ -$

LTG 46,598$ 73$ -$




WP 8_Customer AccountsJersey Central Power & Light

Total Supervision and Miscellaneous Customer Account Expense Assigned to Rate Groups

Rate Schedules

Customer

Count

Weight

Factor {1}

Weighted

Customers

Allocation of

Account 901

Allocation of

Account 905

RS 961,682 1.00 961,682 3.91$ 1,608,599$

RT 19,905 1.30 25,779 0.10$ 43,120$

GS 128,058 1.81 231,849 0.94$ 387,812$

GST 242 15.62 3,781 0.02$ 6,324$

GP 418 4.38 1,833 0.01$ 3,066$

GT* 149 9.14 1,362 0.01$ 2,276$

LTG 2,818 1.11 3,117 0.01$ 5,212$

Total 1,113,272 1,229,403 5$ 2,056,410

{1} Based on Weighted Factor from 2002 JCP&L Study




WP 9_Meter Cost Allocation

BPU Staff's Meter Cost Allocation Method

A B C D E F G

Line Rate Schedule

Total Value

Meter

Total Value of

Transformers

Total Meter &

Transformers

Percentage of FERC

Account Value

Allocated to Rate

Schedule

Account 370

Meter Cost

Allocated

Customer

Component

Allocated

Demand

Component

1 RS 23,059,560 114,441 23,174,001 55.8% 76,178,658$ 58,238,540$ 17,940,117$

2 RT 1,578,804 12,010 1,590,814 3.8% 5,229,399$ 1,028,373$ 4,201,025$

3 GS 7,303,293 4,292,836 11,596,129 27.9% 38,119,338$ 7,304,434$ 30,814,904$

4 GST 102,380 674,858 777,237 1.9% 2,554,971$ 58,161$ 2,496,810$

5 GP 213,802 1,434,394 1,648,196 4.0% 5,418,028$ 5,418,028$ -$

6 GT* 118,466 2,660,868 2,779,334 6.7% 9,136,356$ 9,136,356$ -$

7 Total 32,376,305 9,189,407 41,565,712 100% 136,636,749$ 81,183,892$ 55,452,856$

H I J K

Rate Schedule Meter Count

Minimum Meter

MAP Value6

Total Meter-Cust

Component7

Percent Cust

Component8

10 RS 969,705 $18.27 17,716,510 76.45%

11 RT 17,123 $18.27 312,837 19.67%

12 GS 121,623 $18.27 2,222,052 19.16%

13 GST 219 $80.79 17,693 2.28%

NOTES:

FERC Account 370 Allocation Method is based on Staff's Methodology as ordered to use by the BPU in Case no. ER12111052

Column A- Total Value of Meters, from company system

Column B- Total Value of Transformers, from Company system

Column C- Calculation: Column A + Column B

Column D- Calculation: Column C, per rate schedule /Column C, Line 7

Column E- Lines 1 through 8 Calculation: Column D, per rate schedule * Column E, Line 7. Line 7 FERC Account 370 Value, from Schedule CBH-1.

Column F- Calculation: Column E * Column K (when applicable)

Column G- Calculation: Column E - Column F

Column H- Number of meters, from company system

Column I - Minimum Meter Moving Average Price (MAP)

Column J- Column H * Column I

Column K- Calculation: Column J / Column C


Exhibit JC-8

Schedule CBH-3 (12+0)JERSEY CENTRAL POWER & LIGHTPROPOSED DISTRIBUTION REVENUE REQUIREMENTJuly 2015 - June 2016 (12+0)JCP&L's Proposed Alternative COSS TOTAL RS RT GS GST GP GT LTG

Line CUSTOMER:

1 RATE BASE 145,858,445 108,924,501 3,154,824 20,626,706 268,018 4,793,451 8,090,945 0

2 RATE OF RETURN 11.22% 8.30% 7.48% 8.48% 6.17% 17.78% 55.34% 4.62%

3 NET OPERATING INCOME ON RATE BASE 16,370,241 9,039,400 235,843 1,748,659 16,539 852,393 4,477,406 0

4 STATE INCOME TAX DEDUCTIONS -3,845,879 -2,872,034 -83,184 -543,868 -7,067 -126,390 -213,336 05 FED INCOME TAX DEDUCTIONS -3,845,879 -2,872,034 -83,184 -543,868 -7,067 -126,390 -213,336 06 ITC -7,107 -5,737 -133 -916 -7 -117 -197 0

7 RATE BASE REV REQUIREMENT 25,007,761 13,288,987 341,048 2,579,160 23,069 1,353,585 7,421,913 0

8 EXPENSES 37,832,838 26,252,881 904,531 5,704,819 94,484 1,744,330 3,131,793 0

9 TOTAL DISTRIBUTION REV REQUIREMENT 62,840,599 39,541,868 1,245,579 8,283,979 117,553 3,097,915 10,553,706 0

10 OTHER OPERATING REVENUE 453,315 365,914 8,463 58,432 458 7,463 12,585 0

11 DISTRIBUTION TARIFF REVENUE 62,387,284 39,175,954 1,237,116 8,225,547 117,095 3,090,452 10,541,121 0

12

13 DEMAND:

14 RATE BASE 1,512,753,199 795,928,631 18,416,943 521,403,704 41,333,062 23,786,045 5,260,547 106,624,267

15 RATE OF RETURN 8.35% 8.30% 7.48% 8.48% 6.17% 17.78% 55.34% 4.62%

16 NET OPERATING INCOME ON RATE BASE 126,246,619 66,052,329 1,376,785 44,202,760 2,550,674 4,229,739 2,911,107 4,923,225

17 STATE INCOME TAX DEDUCTIONS -39,887,066 -20,986,410 -485,603 -13,747,956 -1,089,837 -627,171 -138,706 -2,811,383

18 FED INCOME TAX DEDUCTIONS -39,887,066 -20,986,410 -485,603 -13,747,956 -1,089,837 -627,171 -138,706 -2,811,383

19 ITC -69,365 -36,412 -794 -23,496 -1,852 -1,130 -341 -5,340

20 RATE BASE REV REQUIREMENT 185,770,731 97,114,064 1,990,908 65,195,644 3,556,422 6,715,824 4,825,198 6,372,671

21 EXPENSES 221,951,137 112,972,930 3,116,882 77,733,011 6,270,122 7,404,608 1,542,347 12,911,237

22 TOTAL DISTRIBUTION REV REQUIREMENT 407,721,868 210,086,994 5,107,790 142,928,655 9,826,544 14,120,432 6,367,545 19,283,908

23 OTHER OPERATING REVENUE 12,565,517 6,765,756 127,289 4,519,638 174,720 335,420 224,920 417,774

24 DISTRIBUTION TARIFF REVENUE 395,156,351 203,321,238 4,980,501 138,409,017 9,651,824 13,785,012 6,142,625 18,866,134

25

26 ENERGY:

27 RATE BASE 583,513,187 299,997,243 7,736,159 226,207,990 19,981,343 21,514,231 4,220,201 3,856,020

28 RATE OF RETURN 8.95% 8.30% 7.48% 8.48% 6.17% 17.78% 55.34% 4.62%

29 NET OPERATING INCOME ON RATE BASE 52,223,788 24,896,097 578,328 19,177,112 1,233,054 3,825,755 2,335,395 178,046

30 STATE INCOME TAX DEDUCTIONS -15,385,609 -7,910,088 -203,981 -5,964,471 -526,852 -567,270 -111,275 -101,672

31 FED INCOME TAX DEDUCTIONS -15,385,609 -7,910,088 -203,981 -5,964,471 -526,852 -567,270 -111,275 -101,672

32 ITC -26,178 -13,371 -345 -10,104 -893 -1,021 -272 -172

33 RATE BASE REV REQUIREMENT 77,620,610 36,604,321 836,277 28,284,907 1,719,256 6,074,394 3,870,951 230,503

34 EXPENSES 109,377,887 54,711,251 1,411,688 40,838,925 3,593,317 6,790,268 1,336,986 695,452

35 TOTAL DISTRIBUTION REV REQUIREMENT 186,998,497 91,315,572 2,247,965 69,123,832 5,312,573 12,864,662 5,207,937 925,955

36 OTHER OPERATING REVENUE 1,479,057 768,477 19,815 580,699 51,336 48,829 0 9,901

37 DISTRIBUTION TARIFF REVENUE 185,519,440 90,547,095 2,228,150 68,543,133 5,261,237 12,815,833 5,207,937 916,054

38

39 TOTAL:

40 RATE BASE 2,242,124,831 1,204,850,375 29,307,926 768,238,400 61,582,423 50,093,727 17,571,693 110,480,287

41 RATE OF RETURN 8.69% 8.30% 7.48% 8.48% 6.17% 17.78% 55.34% 4.62%

42 NET OPERATING INCOME ON RATE BASE 194,840,647 99,987,826 2,190,956 65,128,531 3,800,267 8,907,888 9,723,909 5,101,271

43 STATE INCOME TAX DEDUCTIONS -59,118,554 -31,768,532 -772,768 -20,256,295 -1,623,756 -1,320,831 -463,317 -2,913,055

44 FED INCOME TAX DEDUCTIONS -59,118,554 -31,768,532 -772,768 -20,256,295 -1,623,756 -1,320,831 -463,317 -2,913,055

45 ITC -102,650 -55,520 -1,272 -34,516 -2,752 -2,268 -810 -5,512

46 RATE BASE REV REQUIREMENT 288,399,102 147,007,372 3,168,233 96,059,711 5,298,747 14,143,803 16,118,062 6,603,174

47 EXPENSES 369,161,862 193,937,062 5,433,101 124,276,755 9,957,923 15,939,206 6,011,126 13,606,689

48 TOTAL DISTRIBUTION REV REQUIREMENT 657,560,964 340,944,434 8,601,334 220,336,466 15,256,670 30,083,009 22,129,188 20,209,863

49 OTHER OPERATING REVENUE 14,497,889 7,900,147 155,567 5,158,769 226,514 391,712 237,505 427,675

50 DISTRIBUTION TARIFF REVENUE 643,063,075 333,044,287 8,445,767 215,177,697 15,030,156 29,691,297 21,891,683 19,782,188

1 of 45

Exhibit JC-8

Schedule CBH-3 (12+0)JERSEY CENTRAL POWER & LIGHTPRESENT DISTRIBUTION RATE OF RETURN ANDPROPOSED REVENUE CALCULATIONSJuly 2015 - June 2016 (12+0)JCP&L's Proposed Alternative COSS TOTAL RS RT GS GST GP GT LTG

1 DISTRIBUTION REVENUES 496,470,114 250,557,326 6,345,767 163,177,697 11,030,156 27,650,297 20,386,683 17,322,188

2 OTHER OPERATING REVENUES 14,497,887 7,900,146 155,567 5,158,769 226,514 391,712 237,505 427,674

3 OPERATING REVENUES 510,968,001$ 258,457,472$ 6,501,334$ 168,336,466$ 11,256,670$ 28,042,009$ 20,624,188$ 17,749,862$

4

5 OPERATION & MAINTENANCE EXPENSES 219,902,187$ 116,645,321$ 3,390,137$ 75,644,224$ 6,081,981$ 11,003,554$ 2,168,929$ 4,968,041$

6 DEPRECIATION EXPENSES 110,939,724$ 58,347,188$ 1,585,024$ 36,002,942$ 2,842,714$ 2,529,975$ 1,565,364$ 8,066,517$

7 AMORTIZATION EXPENSES 26,243,596$ 12,528,752$ 280,859$ 8,547,011$ 706,652$ 1,886,873$ 2,151,145$ 142,304$

8 TAXES OTHER THAN INCOME TAXES 12,076,355$ 6,415,801$ 177,081$ 4,082,578$ 326,576$ 518,804$ 125,688$ 429,827$

9 TOTAL EXPENSES 369,161,862$ 193,937,062$ 5,433,101$ 124,276,755$ 9,957,923$ 15,939,206$ 6,011,126$ 13,606,689$

10

11 INCOME BEFORE TAX 141,806,139$ 64,520,410$ 1,068,233$ 44,059,711$ 1,298,747$ 12,102,803$ 14,613,062$ 4,143,173$

12

13 STATE INCOME TAX 7,441,883$ 2,947,669 26,592 2,142,308 -29,251 970,377 1,273,477 110,711

14 FEDERAL INCOME TAX 26,335,995$ 10,431,472 94,106 7,581,388 -103,516 3,434,058 4,506,694 391,793

15 INVESTMENT TAX CREDIT (102,650)$ -55,519 -1,272 -34,516 -2,753 -2,268 -810 -5,512

16 INCOME TAX 33,675,228$ 13,323,622$ 119,426$ 9,689,180$ (135,520)$ 4,402,167$ 5,779,361$ 496,992$

17

18 NET OPERATING INCOME 108,130,911$ 51,196,788$ 948,807$ 34,370,531$ 1,434,267$ 7,700,636$ 8,833,701$ 3,646,181$

19

20 RATE BASE 2,242,124,831$ 1,204,850,375$ 29,307,926$ 768,238,400$ 61,582,423$ 50,093,727$ 17,571,693$ 110,480,287$

21

22 RATE OF RETURN 4.82% 4.25% 3.24% 4.47% 2.33% 15.37% 50.27% 3.30%

23

24 RATE CHANGE WITH EQUAL RATES OF RETURN:

25 DESIRED RATE OF RETURN 8.69% 8.69% 8.69% 8.69% 8.69% 8.69% 8.69% 8.69%

26 DESIRED NET INCOME 194,840,648$ 104,701,498$ 2,546,859$ 66,759,917$ 5,351,513$ 4,353,145$ 1,526,980$ 9,600,737$

27 CHANGE IN NET INCOME 86,709,736$ 53,504,710$ 1,598,052$ 32,389,386$ 3,917,246$ (3,347,491)$ (7,306,721)$ 5,954,556$

28 REVENUE CHANGE 146,592,961$ 90,455,976$ 2,701,694$ 54,758,048$ 6,622,562$ (5,659,326)$ (12,352,867)$ 10,066,874$

29

30 RATE CHANGE BASED UPON EXISTING UNITIZED RATES OF RETURN:

31 DESIRED RATE OF RETURN 8.69% 7.66% 5.83% 8.06% 4.20% 27.70% 90.59% 5.95%

32 EXISTING UNITIZED RATE OF RETURN 1.00 0.88 0.67 0.93 0.48 3.19 10.42 0.68

33 DESIRED NET OPERATING INCOME 194,840,647$ 92,251,283 1,709,651 61,932,120 2,584,400 13,875,745 15,917,410 6,570,039

34 CHANGE IN NET OPERATING INCOME 86,709,736$ 41,054,495 760,844 27,561,589 1,150,133 6,175,109 7,083,709 2,923,858

35 REVENUE CHANGE 146,592,961$ 69,407,430 1,286,297 46,596,093 1,944,434 10,439,744 11,975,839 4,943,124

36

37 RATE CHANGE REQUESTED:

38 REVENUE CHANGE 146,592,961$ 82,486,961$ 2,100,000$ 52,000,000$ 4,000,000$ 2,041,000$ 1,505,000$ 2,460,000$

39 % REVENUE INCREASE / (DECREASE) 29.53% 32.92% 33.09% 31.87% 36.26% 7.38% 7.38% 14.20%

40 REQUESTED TOTAL REVENUE 657,560,962$ 340,944,433 8,601,334 220,336,466 15,256,670 30,083,009 22,129,188 20,209,862

41 OTHER OPERATING REVENUE 14,497,887$ 7,900,146 155,567 5,158,769 226,514 391,712 237,505 427,674

42 REQUESTED REVENUE FROM RATES 643,063,075$ 333,044,287 8,445,767 215,177,697 15,030,156 29,691,297 21,891,683 19,782,188

43 REQUESTED NET OPERATING INCOME CHANGE 86,709,736$ 48,791,037 1,242,150 30,758,000 2,366,000 1,207,252 890,208 1,455,090

44 REQUESTED NET OPERATING INCOME 194,840,647$ 99,987,826 2,190,956 65,128,531 3,800,267 8,907,888 9,723,909 5,101,271

45 REQUESTED RATE OF RETURN 8.69% 8.30% 7.48% 8.48% 6.17% 17.78% 55.34% 4.62%

46 PROPOSED UNITIZED RATE OF RETURN 1.00 0.95 0.86 0.98 0.71 2.05 6.37 0.53

2 of 45

Exhibit JC-8

Schedule CBH-3 (12+0)

JERSEY CENTRAL POWER & LIGHTREVENUESJCP&L's Proposed Alternative COSS

DESCRIPTION TOTAL CODE METHOD TOTAL RS RT GS GST GP GT LTG

DISTRIBUTION REVENUE REV_SALE_DIST DIST_REV 496,470,114 250,557,326 6,345,767 163,177,697 11,030,156 27,650,297 20,386,683 17,322,188

OTHER OPERATING REVENUES REV_CRED 14,497,887 7,900,146 155,567 5,158,769 226,514 391,712 237,505 427,674

OPERATING REVENUES TOT_REV 510,968,001 258,457,472 6,501,334 168,336,466 11,256,670 28,042,008 20,624,188 17,749,862

3 of 45

Exhibit JC-8


JERSEY CENTRAL POWER & LIGHT

OTHER OPERATING REVENUES

JCP&L's Proposed Alternative COSS

ACCOUNT DESCRIPTION CATEGORY METHOD TOTAL RS RT GS GST GP GT LTG

450 REV ELECTRIC SERVICE FORF DISC CUSTOMER LATE_PAY - - - - - - - -

DEMAND 2,344,041 - - 2,015,520 43,860 120,480 99,323 64,858

ENERGY - - - - - - - -

Total 2,344,041 - - 2,015,520 43,860 120,480 99,323 64,858

451 REV MISC SERVICE CUSTOMER INI_SERV - - - - - - - -

DEMAND 5,483,382 4,212,658 71,285 941,441 10,939 138,104 108,890 65

ENERGY - - - - - - - -

Total 5,483,382 4,212,658 71,285 941,441 10,939 138,104 108,890 65

454 REV RENT FROM ELEC PROP CUSTOMER RB_PLT_O_D 453,315 365,914 8,463 58,432 458 7,463 12,585 -

DEMAND 4,133,626 2,176,274 47,697 1,405,943 110,881 54,176 - 338,655

ENERGY 1,479,057 768,477 19,815 580,699 51,336 48,829 - 9,901

Total 6,065,999 3,310,665 75,975 2,045,075 162,675 110,468 12,585 348,556

456_POWER

GUARD

REV OTHER ELEC REVS - RELATED TO

POWER GUARD CUSTOMER POW_GRD - - - - - - - -

DEMAND 197,606 171,491 3,106 23,009 - - - -

ENERGY - - - - - - - -

Total 197,606 171,491 3,106 23,009 - - - -

456_OTHER REV OTHER ELEC REVS CUSTOMER RB_PLT_O_D - - - - - - - -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total - - - - - - - -

ADJ_451 REV MISC SERVICE - ADJUSTMENT CUSTOMER REV_SALE_DIST - - - - - - - -

DEMAND 406,860 205,333 5,200 133,725 9,039 22,660 16,707 14,196

ENERGY - - - - - - - -

Total 406,860 205,333 5,200 133,725 9,039 22,660 16,707 14,196

REV_CRED OTHER OPERATING REVENUES CUSTOMER 453,315 365,914 8,463 58,432 458 7,463 12,585 -

DEMAND 12,565,515 6,765,756 127,288 4,519,638 174,719 335,420 224,920 417,774

ENERGY 1,479,057 768,477 19,815 580,699 51,336 48,829 - 9,901

Total 14,497,887 7,900,147 155,566 5,158,769 226,513 391,712 237,505 441,812

4 of 45

Exhibit JC-8

Schedule CBH-3 (12+0)JERSEY CENTRAL POWER & LIGHT

TOTAL OPERATION & MAINTENANCE EXPENSES



524 MISC NUCLEAR POWER EXPENSE CUSTOMER APPD - - - - - - - -

DEMAND 524,817 285,237 5,799 180,921 14,170 34,878 - 3,812

ENERGY 334,130 162,641 4,194 122,900 10,865 31,435 - 2,095

Total 858,947 447,879 9,993 303,820 25,035 66,313 - 5,907

EXP_O_P PRODUCTION O&M EXPENSE CUSTOMER - - - - - - - -

DEMAND 524,817 285,237 5,799 180,921 14,170 34,878 - 3,812

ENERGY 334,130 162,641 4,194 122,900 10,865 31,435 - 2,095

Total 858,947 447,879 9,993 303,820 25,035 66,313 - 5,907

580P OPERATION SUPERVISION & ENGINEERING - PRI CUSTOMER APPD - - - - - - - -

DEMAND 88,845 48,287 982 30,628 2,399 5,904 - 645

ENERGY 56,564 27,533 710 20,805 1,839 5,322 - 355

Total 145,409 75,820 1,692 51,433 4,238 11,226 - 1,000

580S OPERATION SUPERVISION & ENGINEERING - SEC CUSTOMER APSD - - - - - - - -

DEMAND 158,970 92,551 1,882 58,703 4,598 - - 1,237

ENERGY 96,198 51,688 1,333 39,058 3,453 - - 666

Total 255,168 144,239 3,214 97,761 8,051 - - 1,903

581 LOAD DISPATCHING CUSTOMER APPD - - - - - - - -

DEMAND 705,978 383,698 7,801 243,372 19,061 46,918 - 5,127

ENERGY 449,468 218,783 5,641 165,324 14,615 42,286 - 2,819

Total 1,155,446 602,482 13,442 408,696 33,677 89,204 - 7,946

582 STATION EXPENSES CUSTOMER RB_PLT_O_D362 - - - - - - - -

DEMAND 333,547 187,798 3,818 119,117 9,329 10,976 - 2,509

ENERGY 207,048 105,934 2,731 80,049 7,077 9,892 - 1,365

Total 540,595 293,732 6,550 199,166 16,406 20,868 - 3,874

583 OH LINE EXPENSES CUSTOMER RB_PLT_O_D_OH5 - - - - - - - -

DEMAND 380,962 217,364 4,419 137,869 10,798 7,607 - 2,905

ENERGY 234,142 122,123 3,149 92,282 8,158 6,856 - 1,573

Total 615,104 339,487 7,568 230,152 18,956 14,463 - 4,478

584 UG LINE EXPENSES CUSTOMER RB_PLT_O_D_UG7 - - - - - - - -

DEMAND 2,715,118 1,549,152 31,495 982,597 76,959 54,215 - 20,701

ENERGY 1,668,734 870,374 22,442 657,698 58,143 48,863 - 11,214

Total 4,383,852 2,419,526 53,937 1,640,295 135,102 103,078 - 31,914

585 ST LTG & SIGNAL SYSTEM EXPENSES CUSTOMER ALLOC585 - - - - - - - -

DEMAND 5,064 - - - - - - 5,064

ENERGY - - - - - - - -

Total 5,064 - - - - - - 5,064

586 METERS EXPENSES CUSTOMER RB_PLT_O_D370 655,978 444,646 16,390 102,068 1,822 33,895 57,157 -

DEMAND 198,826 31,931 16,325 136,408 14,162 - - -

ENERGY - - - - - - - -

Total 854,804 476,576 32,715 238,476 15,984 33,895 57,157 -

587 CUSTOMER INSTALLATION EXPENSES CUSTOMER RB_PLT_O_D370 - - - - - - - -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total - - - - - - - -

588 MISCELLANEOUS EXPENSES CUSTOMER DISTCLA - - - - - - - -

DEMAND 13,829,159 7,280,782 159,571 4,703,620 370,957 181,248 - 1,132,981

ENERGY 4,948,221 2,570,959 66,290 1,942,745 171,747 163,357 - 33,124

Total 18,777,380 9,851,741 225,861 6,646,365 542,703 344,605 - 1,166,104

5 of 45

Exhibit JC-8





589P RENTS - PRI CUSTOMER APPD - - - - - - - -

DEMAND 799,662 434,616 8,836 275,668 21,591 53,144 - 5,808

ENERGY 509,114 247,816 6,390 187,262 16,555 47,898 - 3,193

Total 1,308,776 682,432 15,226 462,931 38,146 101,041 - 9,000

589S RENTS - SEC CUSTOMER APSD - - - - - - - -

DEMAND 1,430,824 833,011 16,936 528,363 41,382 - - 11,131

ENERGY 865,843 465,227 11,996 351,549 31,078 - - 5,994

Total 2,296,667 1,298,238 28,931 879,912 72,461 - - 17,125

590P MAINTCE SUPERVISION & ENGINEERING - PRI CUSTOMER APPD - - - - - - - -

DEMAND 204,337 111,057 2,258 70,441 5,517 13,580 - 1,484

ENERGY 130,094 63,324 1,633 47,851 4,230 12,239 - 816

Total 334,431 174,382 3,891 118,292 9,747 25,819 - 2,300

590S MAINTCE SUPERVISION & ENGINEERING - SEC CUSTOMER APSD - - - - - - - -

DEMAND 365,618 212,859 4,328 135,012 10,574 - - 2,844

ENERGY 221,248 118,879 3,065 89,831 7,941 - - 1,532

Total 586,866 331,738 7,393 224,843 18,516 - - 4,376

591 MAINTENANCE OF STRUCTURES CUSTOMER APPD - - - - - - - -

DEMAND 24,788 13,472 274 8,545 669 1,647 - 180

ENERGY 15,782 7,682 198 5,805 513 1,485 - 99

Total 40,570 21,154 472 14,350 1,182 3,132 - 279

592 MAINTENANCE OF STATION EQUIPMENT CUSTOMER RB_PLT_O_D362 - - - - - - - -

DEMAND 7,070,896 3,981,147 80,940 2,525,164 197,775 232,672 - 53,199

ENERGY 4,389,227 2,245,702 57,904 1,696,964 150,019 209,706 - 28,933

Total 11,460,123 6,226,848 138,844 4,222,128 347,793 442,378 - 82,132

593 MAINTENANCE OF OH LINES CUSTOMER RB_PLT_O_D_OH - - - - - - - -

DEMAND 23,862,504 13,615,115 276,806 8,635,802 676,369 476,478 - 181,934

ENERGY 14,666,092 7,649,503 197,236 5,780,346 511,007 429,446 - 98,555

Total 38,528,596 21,264,618 474,042 14,416,148 1,187,376 905,924 - 280,488

594 MAINTENANCE OF UG LINES CUSTOMER RB_PLT_O_D_UG - - - - - - - -

DEMAND 2,766,719 1,578,594 32,094 1,001,271 78,421 55,245 - 21,094

ENERGY 1,700,449 886,916 22,868 670,198 59,248 49,792 - 11,427

Total 4,467,168 2,465,509 54,962 1,671,469 137,669 105,037 - 32,521

595 MAINTENANCE OF LINE TRANSFORMERS CUSTOMER RB_PLT_O_D368 - - - - - - - -

DEMAND 349,853 203,681 4,141 129,191 10,118 - - 2,722

ENERGY - - - - - - - -

Total 349,853 203,681 4,141 129,191 10,118 - - 2,722

596 MAINTNCE OF ST LTG & SIGNAL SYSTEMS CUSTOMER ALLOC596 - - - - - - - -

DEMAND 2,637,482 - - - - - - 2,637,482

ENERGY - - - - - - - -

Total 2,637,482 - - - - - - 2,637,482

597 MAINTENANCE OF METERS CUSTOMER RB_PLT_O_D370 2,921,167 1,980,071 72,989 454,522 8,114 150,941 254,530 -

DEMAND 885,399 142,192 72,697 607,445 63,065 - - -

ENERGY - - - - - - - -

Total 3,806,566 2,122,263 145,686 1,061,967 71,179 150,941 254,530 -

598 MAINTCE OF MISC DISTRIBUTION PLANT CUSTOMER DISTCLA - - - - - - - -

DEMAND 2,356,097 1,240,439 27,186 801,364 63,201 30,880 - 193,028

ENERGY 843,037 438,019 11,294 330,989 29,261 27,831 - 5,643

Total 3,199,134 1,678,458 38,480 1,132,352 92,461 58,711 - 198,671

EXP_?_D DISTRIBUTION O&M EXPENSES CUSTOMER 3,577,146 2,424,717 89,379 556,590 9,937 184,836 311,687 -

6 of 45

Exhibit JC-8





DEMAND 61,170,646 32,157,745 752,789 21,130,581 1,676,945 1,170,513 - 4,282,074

ENERGY 31,001,262 16,090,462 414,880 12,158,756 1,074,884 1,054,973 - 207,306

Total 95,749,054 50,672,924 1,257,048 33,845,926 2,761,766 2,410,323 311,687 4,489,380

901 SUPERVISION CUSTOMER ALLOC901 - - - - - - - -

DEMAND - - - - - - - -

ENERGY 5 4 0 1 0 0 0 0

Total 5 4 0 1 0 0 0 0

902 METER READING EXPENSES CUSTOMER RB_PLT_O_D370 9,644,403 6,537,320 240,976 1,500,631 26,790 498,340 840,345 -

DEMAND 2,923,195 469,454 240,014 2,005,516 208,211 - - -

ENERGY - - - - - - - -

Total 12,567,598 7,006,773 480,991 3,506,147 235,002 498,340 840,345 -

903 CUST RECORDS & COLLECTION EXPENSES CUSTOMER RB_PLT_O_D370 11,183,659 7,580,682 279,436 1,740,133 31,066 577,876 974,465 -

DEMAND 3,389,740 544,379 278,321 2,325,598 241,442 - - -

ENERGY - - - - - - - -

Total 14,573,399 8,125,061 557,757 4,065,731 272,508 577,876 974,465 -

904 CUSTOMER UNCOLLECTIBLE EXPENSES CUSTOMER KWH - - - - - - - -

DEMAND - - - - - - - -

ENERGY 332,380 147,094 3,793 111,152 9,826 28,430 30,190 1,895

Total 332,380 147,094 3,793 111,152 9,826 28,430 30,190 1,895

905 MISC CUSTOMER ACCOUNTS EXPENSES CUSTOMER ALLOC905 - - - - - - - -

DEMAND - - - - - - - -

ENERGY 1,261,558 986,837 26,453 237,913 3,880 1,881 1,396 3,197

Total 1,261,558 986,837 26,453 237,913 3,880 1,881 1,396 3,197

EXP_O_CA CUSTOMER ACCOUNTS EXPENSES CUSTOMER 20,828,061 14,118,002 520,413 3,240,764 57,856 1,076,216 1,814,811 -

DEMAND 6,312,936 1,013,833 518,335 4,331,114 449,653 - - -

ENERGY 1,593,943 1,133,935 30,246 349,066 13,706 30,311 31,586 5,093

Total 28,734,940 16,265,770 1,068,994 7,920,944 521,215 1,106,527 1,846,397 5,093

907 SUPERVISION CUSTOMER APPD - - - - - - - -

DEMAND 311,743 169,432 3,445 107,468 8,417 20,718 - 2,264

ENERGY 198,475 96,610 2,491 73,003 6,454 18,673 - 1,245

Total 510,218 266,042 5,936 180,471 14,871 39,390 - 3,509

908 CUSTOMER ASSISTANCE EXPENSES CUSTOMER APPD - - - - - - - -

DEMAND 621,311 337,682 6,865 214,185 16,775 41,291 - 4,512

ENERGY 395,565 192,545 4,965 145,497 12,863 37,215 - 2,481

Total 1,016,876 530,227 11,830 359,682 29,638 78,506 - 6,993

909 INFO&INSTRCTADVERTIS CUSTOMER APPD - - - - - - - -

DEMAND 117,662 63,949 1,300 40,562 3,177 7,820 - 855

ENERGY 74,911 36,464 940 27,554 2,436 7,048 - 470

Total 192,573 100,413 2,240 68,116 5,613 14,867 - 1,324

910 MISC CUST SERV & INFO EXPENSES CUSTOMER APPD - - - - - - - -

DEMAND 5,486,671 2,982,001 60,626 1,891,425 148,139 364,631 - 39,847

ENERGY 3,493,150 1,700,326 43,842 1,284,851 113,586 328,639 - 21,907

Total 8,979,821 4,682,327 104,468 3,176,276 261,726 693,270 - 61,754

EXP_O_CS CUST SERV & INFO EXPENSES CUSTOMER - - - - - - - -

DEMAND 6,537,387 3,553,065 72,237 2,253,640 176,509 434,459 - 47,478

ENERGY 4,162,101 2,025,944 52,237 1,530,905 135,338 391,574 - 26,102

Total 10,699,488 5,579,009 124,474 3,784,544 311,847 826,033 - 73,580

911 Sales Expense CUSTOMER APPD - - - - - - - -

DEMAND 39,793 21,628 440 13,718 1,074 2,645 - 289

ENERGY 25,335 12,332 318 9,319 824 2,384 - 159

7 of 45

Exhibit JC-8





Total 65,128 33,960 758 23,037 1,898 5,028 - 448

EXP_O_S SALES EXPENSE CUSTOMER - - - - - - - -

DEMAND 39,793 21,628 440 13,718 1,074 2,645 - 289

ENERGY 25,335 12,332 318 9,319 824 2,384 - 159

Total 65,128 33,960 758 23,037 1,898 5,028 - 448

920 Admn&GenerlSalaries CUSTOMER APPD - - - - - - - -

DEMAND 999,214 543,072 11,041 344,460 26,979 66,405 - 7,257

ENERGY 636,161 309,658 7,984 233,993 20,686 59,851 - 3,990

Total 1,635,375 852,730 19,025 578,453 47,665 126,256 - 11,246

921 OFFICE SUPPLIES & EXPENSES CUSTOMER APPD - - - - - - - -

DEMAND 152,386 82,822 1,684 52,532 4,114 10,127 - 1,107

ENERGY 97,019 47,225 1,218 35,685 3,155 9,128 - 608

Total 249,405 130,047 2,901 88,218 7,269 19,255 - 1,715

922 AdminExpTransfrdCr CUSTOMER APPD - - - - - - - -

DEMAND (3,772,331) (2,050,259) (41,683) (1,300,439) (101,852) (250,700) - (27,397)

ENERGY (2,401,697) (1,169,050) (30,143) (883,393) (78,096) (225,954) - (15,062)

Total (6,174,028) (3,219,309) (71,826) (2,183,832) (179,948) (476,654) - (42,459)

923 OUTSIDE SERVICES EMPLOYED CUSTOMER APPD - - - - - - - -

DEMAND 15,339,563 8,337,041 169,499 5,288,022 414,166 1,019,430 - 111,405

ENERGY 9,766,105 4,753,750 122,572 3,592,170 317,563 918,804 - 61,246

Total 25,105,668 13,090,791 292,070 8,880,193 731,729 1,938,234 - 172,651

924 PROPERTY INSURANCE CUSTOMER APPD - - - - - - - -

DEMAND 254,406 138,269 2,811 87,702 6,869 16,907 - 1,848

ENERGY 161,970 78,841 2,033 59,576 5,267 15,238 - 1,016

Total 416,376 217,110 4,844 147,277 12,136 32,145 - 2,863

925 Injuries&Damages CUSTOMER APPD - - - - - - - -

DEMAND 2,170,780 1,179,817 23,987 748,335 58,611 144,265 - 15,765

ENERGY 1,382,052 672,728 17,346 508,346 44,940 130,025 - 8,667

Total 3,552,832 1,852,545 41,332 1,256,682 103,551 274,289 - 24,433

926 PENSIONS & BENEFITS CUSTOMER APPD - - - - - - - -

DEMAND 35,945,711 19,536,467 397,192 12,391,600 970,529 2,388,865 - 261,059

ENERGY 22,885,240 11,139,621 287,226 8,417,653 744,155 2,153,064 - 143,521

Total 58,830,951 30,676,088 684,418 20,809,253 1,714,685 4,541,928 - 404,579

-

928 RegulatryCommssnExp CUSTOMER APPD - - - - - - - -

DEMAND 2,506,774 1,362,430 27,699 864,163 67,683 166,594 - 18,206

ENERGY 1,595,966 776,852 20,031 587,028 51,896 150,150 - 10,009

Total 4,102,740 2,139,282 47,730 1,451,191 119,578 316,744 - 28,214

930.1 GENERAL ADVERTISING EXPENSES CUSTOMER APPD - - - - - - - -

DEMAND 898,130 488,133 9,924 309,613 24,249 59,688 - 6,523

ENERGY 571,804 278,332 7,177 210,321 18,593 53,796 - 3,586

Total 1,469,934 766,464 17,101 519,934 42,843 113,483 - 10,109

930.2 MISC GENERAL EXPENSES CUSTOMER APPD - - - - - - - -

DEMAND 1,029,732 559,658 11,378 354,980 27,803 68,433 - 7,479

ENERGY 655,590 319,115 8,228 241,139 21,318 61,679 - 4,111

Total 1,685,322 878,774 19,606 596,120 49,120 130,112 - 11,590

931 RENTS CUSTOMER APPD - - - - - - - -

DEMAND 230,569 125,314 2,548 79,484 6,225 15,323 - 1,675

ENERGY 146,794 71,454 1,842 53,994 4,773 13,811 - 921

Total 377,363 196,768 4,390 133,478 10,999 29,134 - 2,595

8 of 45

Exhibit JC-8





935 MAINTENANCE OF GENERAL PLANT CUSTOMER APPD - - - - - - - -

DEMAND 1,024,638 556,890 11,322 353,224 27,665 68,095 - 7,442

ENERGY 652,347 317,537 8,187 239,946 21,212 61,373 - 4,091

Total 1,676,985 874,426 19,509 593,171 48,877 129,468 - 11,533

920_GT Admn&GenerlSalaries - GT CUSTOMER A&G_GT 3,400 - - - - - 3,400 -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total 3,400 - - - - - 3,400 -

921_GT OFFICE SUPPLIES & EXPENSES - GT CUSTOMER A&G_GT 519 - - - - - 519 -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total 519 - - - - - 519 -

922_GT AdminExpTransfrdCr - GT CUSTOMER A&G_GT (12,836) - - - - - (12,836) -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total (12,836) - - - - - (12,836) -

923_GT OUTSIDE SERVICES EMPLOYED - GT CUSTOMER A&G_GT 52,194 - - - - - 52,194 -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total 52,194 - - - - - 52,194 -

924_GT PROPERTY INSURANCE - GT CUSTOMER A&G_GT 866 - - - - - 866 -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total 866 - - - - - 866 -

925_GT Injuries&Damages - GT CUSTOMER A&G_GT 7,386 - - - - - 7,386 -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total 7,386 - - - - - 7,386 -

926_GT PENSIONS & BENEFITS - GT CUSTOMER A&G_GT 122,308 - - - - - 122,308 -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total 122,308 - - - - - 122,308 -

928_GT RegulatryCommssnExp - GT CUSTOMER A&G_GT 8,529 - - - - - 8,529 -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total 8,529 - - - - - 8,529 -

930.1_GT GENERAL ADVERTISING EXPENSES-GT CUSTOMER A&G_GT 3,056 - - - - - 3,056 -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total 3,056 - - - - - 3,056 -

930.2_GT MISC GENERAL EXPENSES-GT CUSTOMER A&G_GT 3,504 - - - - - 3,504 -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total 3,504 - - - - - 3,504 -

931_GT RENTS-GT CUSTOMER A&G_GT 785 - - - - - 785 -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total 785 - - - - - 785 -

935_GT MAINTENANCE OF GENERAL PLANT-GT CUSTOMER A&G_GT 3,486 - - - - - 3,486 -

DEMAND - - - - - - - -

9 of 45

Exhibit JC-8





ENERGY - - - - - - - -

Total 3,486 - - - - - 3,486 -

EXP_?_AG A&G EXPENSES CUSTOMER 193,197 - - - - - 193,197 -

DEMAND 56,779,572 30,859,655 627,401 19,573,677 1,533,041 3,773,433 - 412,366

ENERGY 36,149,351 17,596,060 453,701 13,296,461 1,175,462 3,400,963 - 226,704

Total 93,122,120 48,455,715 1,081,102 32,870,138 2,708,503 7,174,396 193,197 639,070

EXP O & M EXPENSES B4 NORMALIZATION CUSTOMER 24,598,404 16,542,719 609,792 3,797,353 67,793 1,261,053 2,319,695 -

DEMAND 131,365,151 67,891,162 1,977,000 47,483,650 3,851,392 5,415,927 - 4,746,019

ENERGY 73,266,122 37,021,375 955,576 27,467,406 2,411,080 4,911,640 31,586 467,459

Total 229,229,677 121,455,256 3,542,368 78,748,410 6,330,264 11,588,620 2,351,281 5,213,478

ADJ_2_Exp

ADJ - Reclass Amortization of PDMS Regulatory

Assets (Deduct) CUSTOMER APBD - - - - - - - -

DEMAND (518,804) (260,885) (5,304) (165,474) (12,960) (31,900) (38,795) (3,486)

ENERGY (340,143) (150,530) (3,881) (113,748) (10,056) (29,094) (30,895) (1,939)

Total (858,947) (411,414) (9,185) (279,222) (23,016) (60,995) (69,690) (5,426)

ADJ_3 ADJ - INTEREST ON CUSTOMER DEPOSITS CUSTOMER CUST_DEP 34,971 30,328 549 4,069 6 13 5 -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total 34,971 30,328 549 4,069 6 13 5 -

ADJ_4 ADJ - ANNUALIZE PAYROLL WAGE RATE INCREASES CUSTOMER LEXP 448,908 301,858 11,127 69,291 1,237 23,011 42,383 -

DEMAND 2,027,419 1,028,461 31,759 732,724 59,795 91,168 - 83,512

ENERGY 1,104,351 552,434 14,255 412,180 36,261 82,189 14 7,019

Total 3,580,678 1,882,754 57,140 1,214,196 97,293 196,367 42,398 90,530

ADJ_4a ADJ - SAVINGS PLAN MATCHING CUSTOMER LEXP 13,467 9,056 334 2,079 37 690 1,271 -

DEMAND 60,822 30,854 953 21,982 1,794 2,735 - 2,505

ENERGY 33,130 16,573 428 12,365 1,088 2,466 0 211

Total 107,420 56,482 1,714 36,426 2,919 5,891 1,272 2,716

ADJ_5

ADJ - RECLASS AMORTIZATION OF NET LOSS ON

REAQUIRED DEBT CUSTOMER EX_TOI 162,898 114,935 3,793 24,125 379 6,956 12,710 -

DEMAND 945,747 486,656 13,168 332,935 26,802 31,316 1,922 52,948

ENERGY 449,747 226,534 5,844 169,739 14,957 28,247 1,535 2,892

Total 1,558,392 828,124 22,805 526,798 42,138 66,519 16,168 55,840

ADJ_6 ADJ - BPU AND RPA ASSESSMENTS CUSTOMER RB_PLT_O_D (5,285) (4,266) (99) (681) (5) (87) (147) -

DEMAND (48,196) (25,374) (556) (16,393) (1,293) (632) - (3,949)

ENERGY (17,245) (8,960) (231) (6,771) (599) (569) - (115)

Total (70,727) (38,601) (886) (23,845) (1,897) (1,288) (147) (4,064)

ADJ_7 ADJ - MGMT AUDIT CONSULT FEES CUSTOMER APBD - - - - - - - -

DEMAND 291,455 146,560 2,980 92,960 7,281 17,921 21,794 1,958

ENERGY 191,086 84,565 2,180 63,901 5,649 16,345 17,356 1,090

Total 482,541 231,125 5,160 156,862 12,930 34,266 39,150 3,048

ADJ_8 ADJ - RATE CASE EXPENSE CUSTOMER APBD - - - - - - - -

DEMAND 340,135 171,040 3,477 108,487 8,497 20,914 25,434 2,286

ENERGY 223,003 98,689 2,545 74,575 6,593 19,075 20,255 1,271

Total 563,138 269,729 6,022 183,062 15,090 39,989 45,690 3,557

ADJ_9 ADJ - Recover LCAPP Administrative Costs CUSTOMER APBD - - - - - - - -

DEMAND 44,754 22,505 458 14,274 1,118 2,752 3,347 301

ENERGY 29,342 12,985 335 9,812 867 2,510 2,665 167

Total 74,096 35,490 792 24,087 1,985 5,262 6,012 468

10 of 45

Exhibit JC-8





ADJ_10a ADJ - Pension Smoothing CUSTOMER LEXP (1,526,815) (1,026,674) (37,845) (235,671) (4,207) (78,263) (144,154) -

DEMAND (6,895,614) (3,497,981) (108,017) (2,492,126) (203,374) (310,079) - (284,038)

ENERGY (3,756,095) (1,878,926) (48,482) (1,401,898) (123,329) (279,538) (49) (23,872)

Total (12,178,524) (6,403,581) (194,344) (4,129,696) (330,910) (667,880) (144,203) (307,910)

ADJ_10b ADJ - OPEB Smoothing CUSTOMER LEXP (250,823) (168,661) (6,217) (38,716) (691) (12,857) (23,681) -

DEMAND (1,132,804) (574,644) (17,745) (409,404) (33,410) (50,939) - (46,661)

ENERGY (617,047) (308,668) (7,965) (230,302) (20,260) (45,922) (8) (3,922)

Total (2,000,674) (1,051,973) (31,927) (678,422) (54,362) (109,719) (23,689) (50,583)

ADJ_11 ADJ - Normalize Forestry Maintence Expense CUSTOMER RB_PLT_O_D_OH4 - - - - - - - -

DEMAND 974,441 555,982 11,304 352,649 27,620 19,457 - 7,429

ENERGY 598,899 312,372 8,054 236,044 20,867 17,537 - 4,025

Total 1,573,340 868,354 19,358 588,693 48,487 36,994 - 11,454

ADJ_16

ADJ - Service Company Depreciation Expense at

JCP&L Rates CUSTOMER EX_DEP (21,350) (15,639) (476) (3,081) (43) (785) (1,325) -

DEMAND (120,175) (59,634) (1,576) (40,516) (3,254) (1,744) (630) (12,822)

ENERGY (40,383) (20,581) (531) (15,552) (1,375) (1,577) (502) (265)

Total (181,908) (95,854) (2,583) (59,150) (4,672) (4,106) (2,456) (13,087)

ADJ_19

ADJ_Annualize Payroll Wages for additional

Bargaining Employees CUSTOMER LEXP - - - - - - - -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total - - - - - - - -

ADJ_19a ADJ - SAVINGS PLAN MATCH CUSTOMER LEXP - - - - - - - -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total - - - - - - - -

ADJ_20 ADJ - SERP/EDCP CUSTOMER LEXP (127,092) (85,460) (3,150) (19,617) (350) (6,515) (11,999) -

DEMAND (573,991) (291,172) (8,991) (207,444) (16,929) (25,811) - (23,643)

ENERGY (312,657) (156,402) (4,036) (116,694) (10,266) (23,269) (4) (1,987)

Total (1,013,740) (533,034) (16,177) (343,756) (27,545) (55,594) (12,003) (25,630)

ADJ_21 ADJ - Advertising removal CUSTOMER APBD - - - - - - - -

DEMAND (601,925) (302,683) (6,154) (191,986) (15,037) (37,011) (45,010) (4,045)

ENERGY (394,640) (174,647) (4,503) (131,972) (11,667) (33,756) (35,845) (2,250)

Total (996,565) (477,330) (10,657) (323,958) (26,703) (70,767) (80,855) (6,295)

ADJ_25 ADJ -Gain on Sale of Property (Customer Share) CUSTOMER RB_PLT_O_D (72) (59) (1) (9) - (1) (2) -

DEMAND (669) (352) (8) (227) (18) (9) - (55)

ENERGY (239) (124) (3) (94) (8) (8) - (2)

Total (980) (535) (12) (331) (26) (18) (2) (56)

ADJ_EXP EXPENSE ADJUSTMENTS CUSTOMER (1,271,194) (844,582) (31,985) (198,212) (3,638) (67,838) (124,937) -

DEMAND (5,207,405) (2,570,667) (84,253) (1,867,558) (153,368) (271,862) (31,937) (227,759)

ENERGY (2,848,891) (1,394,686) (35,991) (1,038,414) (91,277) (245,366) (25,477) (17,679)

Total (9,327,489) (4,809,935) (152,230) (3,104,185) (248,283) (585,066) (182,352) (245,438)

EXP_NORM OPERATION & MAINTENANCE EXPENSES CUSTOMER FORMULA 23,327,210 15,698,136 577,806 3,599,141 64,155 1,193,214 2,194,757 -

DEMAND 126,157,747 65,320,495 1,892,747 45,616,092 3,698,024 5,144,066 (31,937) 4,518,260

ENERGY 70,417,231 35,626,689 919,585 26,428,992 2,319,803 4,666,274 6,109 449,780

Total 219,902,184 116,645,321 3,390,137 75,644,224 6,081,981 11,003,554 2,168,929 4,968,039

11 of 45

Exhibit JC-8

Schedule CBH-3 (12+0)JERSEY CENTRAL POWER & LIGHTDEPRECIATION & AMORTIZATION EXPENSEJCP&L's Proposed Alternative COSS


403_360 LAND & LAND RIGHTS - DEPR EXP CUSTOMER RB_PLT_O_D360 - - - - - - - -

DEMAND 121,051 68,155 1,386 43,230 3,386 3,983 - 911

ENERGY 75,140 38,445 991 29,051 2,568 3,590 - 495

Total 196,192 106,601 2,377 72,281 5,954 7,573 - 1,406

403_361 STRUCTURES & IMPROVEMENTS - DEPR EXP CUSTOMER RB_PLT_O_D361 - - - - - - - -

DEMAND 130,486 73,467 1,494 46,599 3,650 4,294 - 982

ENERGY 80,998 41,442 1,069 31,315 2,768 3,870 - 534

Total 211,483 114,909 2,562 77,914 6,418 8,164 - 1,516

403_362 STATION EQUIPMENT - DEPR EXP CUSTOMER RB_PLT_O_D362 - - - - - - - -

DEMAND 4,268,170 2,403,120 48,857 1,524,252 119,382 140,447 - 32,112

ENERGY 2,649,448 1,355,562 34,952 1,024,330 90,555 126,584 - 17,465

Total 6,917,620 3,758,683 83,809 2,548,583 209,937 267,031 - 49,577

403_364 POLES, TOWERS & FIXTURES LTG - DEPR EXP CUSTOMER RB_PLT_O_D_OH4 - - - - - - - -

DEMAND 9,937,410 5,669,941 115,274 3,596,333 281,670 198,427 - 75,765

ENERGY 6,107,615 3,185,594 82,138 2,407,194 212,806 178,840 - 41,043

Total 16,045,025 8,855,535 197,412 6,003,527 494,476 377,267 - 116,808

403_365 OH CONDUCTORS & DEVICES - DEPR EXP CUSTOMER RB_PLT_O_D_OH5 - - - - - - - -

DEMAND 13,796,538 7,871,825 160,040 4,992,945 391,055 275,485 - 105,188

ENERGY 8,479,468 4,422,699 114,036 3,342,012 295,448 248,292 - 56,981

Total 22,276,005 12,294,524 274,076 8,334,957 686,503 523,776 - 162,169

403_366 UG CONDUIT SEC - DEPR EXP CUSTOMER RB_PLT_O_D_UG6 - - - - - - - -

DEMAND 888,772 507,102 10,310 321,645 25,192 17,747 - 6,776

ENERGY 546,247 284,910 7,346 215,292 19,033 15,995 - 3,671

Total 1,435,018 792,012 17,656 536,937 44,224 33,742 - 10,447

403_367 UG CONDUCTORS & DEVICES - DEPR EXP CUSTOMER RB_PLT_O_D_UG7 - - - - - - - -

DEMAND 5,899,568 3,366,088 68,435 2,135,044 167,220 117,801 - 44,980

ENERGY 3,625,924 1,891,200 48,763 1,429,085 126,337 106,173 - 24,366

Total 9,525,491 5,257,288 117,198 3,564,129 293,557 223,973 - 69,346

403_368 LINE TRANSFORMERS - DEPR EXP CUSTOMER RB_PLT_O_D368 - - - - - - - -

DEMAND 19,990,777 11,638,434 236,619 7,382,032 578,172 - - 155,520

ENERGY - - - - - - - -

Total 19,990,777 11,638,434 236,619 7,382,032 578,172 - - 155,520

403_369 SERVICES DEMAND COMPONENT- DEPR EXP CUSTOMER RB_PLT_O_D369D 3,803,266 3,300,031 59,775 442,763 697 - - -

DEMAND 3,803,266 2,214,224 45,017 1,404,439 109,998 - - 29,588

ENERGY - - - - - - - -

Total 7,606,532 5,514,255 104,792 1,847,202 110,695 - - 29,588

403_370 METERS - DEPR EXP CUSTOMER RB_PLT_O_D370 9,404,245 6,374,532 234,976 1,463,263 26,123 485,931 819,420 -

12 of 45

Exhibit JC-8



DEMAND 2,850,405 457,764 234,038 1,955,576 203,027 - - -

ENERGY - - - - - - - -

Total 12,254,649 6,832,296 469,013 3,418,839 229,150 485,931 819,420 -

403_371 INSTALLATIONS ON CUST PREMISES -DEPR EXP CUSTOMER RB_PLT_O_D371 - - - - - - - -

DEMAND 946,871 - - - - - - 946,871

ENERGY - - - - - - - -

Total 946,871 - - - - - - 946,871

403_373 STREET LIGHTING & SIGNAL SYS - DEPR EXP CUSTOMER RB_PLT_O_D373 - - - - - - - -

DEMAND 6,498,155 - - - - - - 6,498,155

ENERGY - - - - - - - -

Total 6,498,155 - - - - - - 6,498,155

EX_DEP_D DISTRIBUTION DEPRECIATION EXPENSES CUSTOMER 13,207,511 9,674,563 294,751 1,906,026 26,820 485,931 819,420 -

DEMAND 69,131,469 34,270,120 921,470 23,402,095 1,882,752 758,184 - 7,896,848

ENERGY 21,564,840 11,219,852 289,295 8,478,279 749,515 683,344 - 144,555

Total 103,903,818 55,164,537 1,505,514 33,786,401 2,659,086 1,927,457 819,420 8,041,403

403_389 LAND & LAND RIGHTS - DEPR EXP CUSTOMER RB_PLT_O_G389 - - - - - - - -

DEMAND 1,625 817 17 518 41 100 121 11

ENERGY 1,064 471 12 356 31 91 97 6

Total 2,689 1,288 29 874 72 191 218 17

403_390 STRUCTURES & IMPROVEMENTS - DEPR EXP CUSTOMER RB_PLT_O_G390 - - - - - - - -

DEMAND 695,748 349,863 7,113 221,911 17,380 42,780 52,026 4,675

ENERGY 456,152 201,869 5,205 152,543 13,485 39,017 41,432 2,601

Total 1,151,902 551,732 12,318 374,454 30,866 81,798 93,458 7,276

403_391 OFFICE FURNITURE & EQUIP - DEPR EXP CUSTOMER RB_PLT_O_G391 - - - - - - - -

DEMAND 1,439,270 723,749 14,714 459,060 35,954 88,498 107,624 9,671

ENERGY 943,629 417,601 10,768 315,560 27,897 80,714 85,709 5,380

Total 2,382,900 1,141,350 25,482 774,620 63,851 169,212 193,334 15,051

403_392 TRANSPORTATION EQUIPMENT - DEPR EXP CUSTOMER RB_PLT_O_G392 - - - - - - - -

DEMAND 201,811 101,483 2,063 64,368 5,041 12,409 15,091 1,356

ENERGY 132,314 58,555 1,510 44,247 3,912 11,318 12,018 754

Total 334,126 160,038 3,573 108,616 8,953 23,727 27,109 2,110

403_393 STORES EQUIPMENT - DEPR EXP CUSTOMER RB_PLT_O_G393 - - - - - - - -

DEMAND 49,828 25,056 509 15,893 1,245 3,064 3,726 335

ENERGY 32,668 14,457 373 10,925 966 2,794 2,967 186

Total 82,496 39,514 882 26,817 2,211 5,858 6,693 521

403_394 TOOLS, SHOP & GARAGE EQUIP - DEPR EXP CUSTOMER RB_PLT_O_G394 - - - - - - - -

DEMAND 735,504 369,854 7,519 234,591 18,374 45,225 54,999 4,942

ENERGY 482,217 213,404 5,502 161,259 14,256 41,247 43,800 2,749

13 of 45

Exhibit JC-8



Total 1,217,720 583,258 13,022 395,850 32,629 86,471 98,798 7,692

403_395 LABORATORY EQUIPMENT - DEPR EXP CUSTOMER RB_PLT_O_G395 - - - - - - - -

DEMAND 378,176 190,169 3,866 120,621 9,447 23,253 28,279 2,541

ENERGY 247,944 109,727 2,829 82,915 7,330 21,208 22,521 1,414

Total 626,121 299,896 6,696 203,536 16,777 44,461 50,800 3,955

403_396 POWER OPERATED EQUIPMENT - DEPR EXP CUSTOMER RB_PLT_O_G396 - - - - - - - -

DEMAND 44,463 22,358 455 14,181 1,111 2,734 3,325 299

ENERGY 29,151 12,901 333 9,748 862 2,493 2,648 166

Total 73,614 35,259 787 23,930 1,973 5,227 5,973 465

403_397 COMMUNICATION EQUIPMENT - DEPR EXP CUSTOMER RB_PLT_O_G397 - - - - - - - -

DEMAND 1,638,643 824,004 16,753 522,650 40,935 100,757 122,533 11,011

ENERGY 1,074,342 475,448 12,259 359,272 31,761 91,894 97,582 6,126

Total 2,712,984 1,299,452 29,012 881,922 72,696 192,651 220,115 17,136

403_398 MISCELLANEOUS EQUIPMENT - DEPR EXP CUSTOMER RB_PLT_O_G398 - - - - - - - -

DEMAND 27,340 13,748 280 8,720 683 1,681 2,044 184

ENERGY 17,924 7,932 205 5,994 530 1,533 1,628 102

Total 45,263 21,680 484 14,714 1,213 3,214 3,672 286

EX_DEP_G GENERAL PLT DEPRECIATION EXPENSE CUSTOMER - - - - - - - -

DEMAND 5,212,408 2,621,101 53,289 1,662,513 130,211 320,501 389,768 35,025

ENERGY 3,417,405 1,512,365 38,996 1,142,819 101,030 292,309 310,402 19,484

Total 8,629,815 4,133,467 92,285 2,805,333 231,241 612,810 700,170 54,509

EX_DEP DEPRECIATION EXPENSES -B4 NORM CUSTOMER 13,207,511 9,674,563 294,751 1,906,026 26,820 485,931 819,420 -

DEMAND 74,343,877 36,891,221 974,759 25,064,608 2,012,963 1,078,685 389,768 7,931,873

ENERGY 24,982,245 12,732,217 328,291 9,621,098 850,545 975,653 310,402 164,039

Total 112,533,633 59,298,004 1,597,799 36,591,734 2,890,327 2,540,267 1,519,590 8,095,912

ADJ_13 ADJ - ANNUALIZE DEPRECIATION EXPENSE CUSTOMER EX_DEP 504,028 369,203 11,248 72,738 1,024 18,544 31,271 -

DEMAND 2,837,129 1,407,852 37,199 956,522 76,819 41,165 14,874 302,698

ENERGY 953,379 485,890 12,528 367,163 32,459 37,233 11,846 6,260

Total 4,294,536 2,262,945 60,976 1,396,423 110,301 96,942 57,991 308,958

ADJ_14 ADJ - AVERAGE NET SALVAGE CUSTOMER RB_PLT_O_D (440,048) (355,204) (8,216) (56,722) (444) (7,245) (12,217) -

DEMAND (4,012,633) (2,112,573) (46,301) (1,364,790) (107,636) (52,590) - (328,743)

ENERGY (1,435,764) (745,983) (19,235) (563,702) (49,834) (47,399) - (9,611)

Total (5,888,445) (3,213,759) (73,751) (1,985,214) (157,914) (107,234) (12,217) (338,354)

ADJ_DEP DEPRECIATION EXP ADJUSTMENT CUSTOMER 63,980 13,999 3,032 16,016 580 11,299 19,054 -

DEMAND (1,175,504) (704,721) (9,102) (408,268) (30,817) (11,425) 14,874 (26,045)

ENERGY (482,385) (260,093) (6,707) (196,539) (17,375) (10,166) 11,846 (3,351)

14 of 45

Exhibit JC-8



Total (1,593,909) (950,814) (12,775) (588,791) (47,613) (10,292) 45,774 (29,396)

EX_DEP_NORMDEPRECIATION EXPENSES- ADJUSTED CUSTOMER FORMULA 13,271,491 9,688,562 297,783 1,922,042 27,400 497,230 838,474 -

DEMAND 73,168,373 36,186,500 965,657 24,656,340 1,982,146 1,067,260 404,642 7,905,828

ENERGY 24,499,860 12,472,124 321,584 9,424,559 833,170 965,487 322,248 160,688

Total 110,939,724 58,347,188 1,585,024 36,002,942 2,842,714 2,529,975 1,565,364 8,066,517

404 AMORTIZATION - LIMITED TERM ELECTRIC

PROPERTY CUSTOMER RB_PLT_O_D 312,804 252,494 5,840 40,320 316 5,150 8,684 -

DEMAND 2,852,356 1,501,709 32,913 970,153 76,512 37,384 - 233,685

ENERGY 1,020,604 530,277 13,673 400,704 35,424 33,694 - 6,832

Total 4,185,763 2,284,481 52,425 1,411,177 112,252 76,227 8,684 240,517

407_TMI/OC AMORTIZATION -TMI/OC CUSTOMER AMORT_KWH - - - - - - - -

DEMAND - - - - - - - -

ENERGY 109,008 48,241 1,244 36,453 3,223 9,324 9,901 622

Total 109,008 48,241 1,244 36,453 3,223 9,324 9,901 622

407_USF AMORTIZATION - UNIVERSAL SERVICE CUSTOMER APBD - - - - - - - -

DEMAND 4,641 2,334 47 1,481 116 285 347 31

ENERGY 3,043 1,347 35 1,018 90 260 276 17

Total 7,687 3,681 82 2,499 206 546 624 49

407_STORM AMORTIZATION - STORM CUSTOMER APBD - - - - - - - -

DEMAND 14,776,150 7,430,306 151,064 4,712,898 369,121 908,557 1,104,916 99,288

ENERGY 9,687,675 4,287,260 110,544 3,239,667 286,400 828,641 879,927 55,236

Total 24,463,826 11,717,566 261,608 7,952,565 655,521 1,737,198 1,984,843 154,525

407_COR AMORTIZATION -COR CUSTOMER RB_PLT_O_D (280,877) (226,722) (5,244) (36,205) (284) (4,624) (7,798) -

DEMAND (2,561,210) (1,348,427) (29,553) (871,127) (68,703) (33,568) - (209,832)

ENERGY (916,428) (476,151) (12,277) (359,803) (31,808) (30,254) - (6,135)

Total (3,758,513) (2,051,299) (47,074) (1,267,135) (100,794) (68,446) (7,798) (215,967)

407_SALE AMORTIZATION -GAIN ON SALE CUSTOMER RB_PLT_O_D (31,446) (25,383) (587) (4,053) (32) (518) (873) -

DEMAND (286,742) (150,964) (3,309) (97,527) (7,692) (3,758) - (23,492)

ENERGY (102,599) (53,308) (1,374) (40,282) (3,561) (3,387) - (687)

Total (420,786) (229,654) (5,270) (141,863) (11,284) (7,663) (873) (24,179)

407_VMS AMORTIZATION - VMS CUSTOMER RB_PLT_O_D (81,795) (66,024) (1,527) (10,543) (83) (1,347) (2,271) -

DEMAND (745,858) (392,680) (8,606) (253,684) (20,007) (9,775) - (61,106)

ENERGY (266,876) (138,662) (3,575) (104,780) (9,263) (8,810) - (1,786)

Total (1,094,530) (597,366) (13,709) (369,007) (29,353) (19,932) (2,271) (62,892)

EX_AMORT AMORTTIZATION EXPENSES CUSTOMER (81,314) (65,635) (1,518) (10,481) (83) (1,339) (2,258) -

DEMAND 14,039,337 7,042,278 142,556 4,462,194 349,347 899,125 1,105,263 38,574

ENERGY 9,534,427 4,199,004 108,270 3,172,977 280,505 829,468 890,104 54,099

Total 23,492,455 11,175,650 249,306 7,624,689 629,771 1,727,254 1,993,110 92,675

15 of 45

Exhibit JC-8



ADJ_2_Amort ADJ - Reclass Amortization of PDMS Regulatory

Assets (Add) CUSTOMER AMORT_KWH - - - - - - - -

DEMAND - - - - - - - -

ENERGY 858,947 380,125 9,801 287,242 25,393 73,471 78,018 4,897

Total 858,947 380,125 9,801 287,242 25,393 73,471 78,018 4,897

ADJ_12 ADJ - AMORTIZATION OF FORESTRY REGULATORY

ASSET CUSTOMER RB_PLT_O_D_OH4 - - - - - - - -

DEMAND 169,473 96,695 1,966 61,332 4,804 3,384 - 1,292

ENERGY 104,159 54,327 1,401 41,052 3,629 3,050 - 700

Total 273,632 151,022 3,367 102,384 8,433 6,434 - 1,992

ADJ_15 ADJ - STORM DAMAGE COST AMORTIZATION CUSTOMER APBD - - - - - - - -

DEMAND 666,244 335,026 6,811 212,501 16,643 40,966 49,820 4,477

ENERGY 436,810 193,309 4,984 146,074 12,914 37,363 39,675 2,491

Total 1,103,054 528,335 11,796 358,574 29,557 78,329 89,495 6,967

ADJ_17 ADJ - Excess Cost of Removal (2002 rate case) CUSTOMER RB_PLT_O_D 47,406 38,266 885 6,111 48 780 1,316 -

DEMAND 432,277 227,585 4,988 147,027 11,596 5,666 - 35,415

ENERGY 154,673 80,364 2,072 60,727 5,369 5,106 - 1,035

Total 634,356 346,215 7,945 213,865 17,012 11,552 1,316 36,451

ADJ_18 ADJ - TMI 2 PDMS CUSTOMER AMORT_KWH - - - - - - - -

DEMAND - - - - - - - -

ENERGY (118,848) (52,595) (1,356) (39,744) (3,514) (10,166) (10,795) (678)

Total (118,848) (52,595) (1,356) (39,744) (3,514) (10,166) (10,795) (678)

ADJ_AMORT AMORT EXPENSE ADJUSTMENTS CUSTOMER 47,406 38,266 885 6,111 48 780 1,316 -

DEMAND 1,267,994 659,306 13,765 420,860 33,043 50,016 49,820 41,184

ENERGY 1,435,741 655,530 16,902 495,351 43,791 108,824 106,898 8,445

Total 2,751,141 1,353,102 31,553 922,321 76,881 159,620 158,034 49,629

EX_AMORT_NORMAMORTIZATION EXPENSES-ADJUSTED CUSTOMER FORMULA (33,908) (27,369) (633) (4,370) (35) (559) (942) -

DEMAND 15,307,331 7,701,584 156,321 4,883,054 382,390 949,141 1,155,083 79,758

ENERGY 10,970,168 4,854,534 125,172 3,668,328 324,296 938,292 997,002 62,544

Total 26,243,596 12,528,752 280,859 8,547,011 706,652 1,886,873 2,151,145 142,304

16 of 45

Exhibit JC-8


JERSEY CENTRAL POWER & LIGHTTAXES OTHER THAN INCOME TAXESJCP&L's Proposed Alternative COSS


408_PROP TX

TAX OTHER THAN INCOME - PROPERTY

TAX CUSTOMER RB_PLT_O 305,584 246,665 5,705 39,390 309 5,031 8,484 -

DEMAND 2,982,640 1,565,668 34,158 1,010,313 79,646 48,581 14,666 229,608

ENERGY 1,125,633 574,943 14,824 434,456 38,408 43,915 11,680 7,407

Total 4,413,855 2,387,276 54,688 1,484,158 118,362 97,526 34,830 237,015

408_Payroll/

UnemploymentTAX OTHER THAN INCOME - PAYROLL &

UNEMPLOYMENT CUSTOMER LEXP 930,359 625,600 23,061 143,605 2,564 47,690 87,839 -

DEMAND 4,201,815 2,131,481 65,820 1,518,567 123,925 188,945 - 173,077

ENERGY 2,288,760 1,144,916 29,542 854,241 75,150 170,335 30 14,546

Total 7,420,936 3,901,997 118,423 2,516,414 201,639 406,970 87,869 187,624

408_Other TAX OTHER THAN INCOME - OTHER CUSTOMER RB_PLT_O (2,240) (1,808) (42) (289) (2) (37) (62) -

DEMAND (21,866) (11,478) (250) (7,407) (584) (356) (108) (1,683)

ENERGY (8,253) (4,215) (109) (3,185) (282) (322) (86) (54)

Total (32,358) (17,501) (401) (10,880) (868) (715) (255) (1,738)

ADJ_4b ADJ - FICA TAX ON PAYROLL WAGE

INCREASE CUSTOMER LEXP 34,341 23,092 851 5,301 95 1,760 3,242 -

DEMAND 155,097 78,677 2,430 56,053 4,574 6,974 - 6,389

ENERGY 84,482 42,261 1,090 31,532 2,774 6,287 1 537

Total 273,922 144,031 4,371 92,886 7,443 15,022 3,243 6,926

ADJ_19b ADJ - FICA Tax on Payroll Wage Rate

Increases CUSTOMER EX_TOI - - - - - - - -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total - - - - - - - -

EX_TOI_NORM TAXES OTHER THAN INCOME TAXES CUSTOMER FORMULA 1,268,044 893,549 29,575 188,007 2,966 54,444 99,503 -

DEMAND 7,317,686 3,764,348 102,158 2,577,526 207,561 244,144 14,558 407,391

ENERGY 3,490,622 1,757,905 45,347 1,317,044 116,050 220,215 11,625 22,436

Total 12,076,355 6,415,803 177,081 4,082,578 326,576 518,803 125,687 429,827

17 of 45

Exhibit JC-8


PLANT IN SERVICE



301 ORGANIZATION CUSTOMER APBD - - - - - - - -

DEMAND 23,295 11,714 238 7,430 582 1,432 1,742 157

ENERGY 15,272 6,759 174 5,107 452 1,306 1,387 87

Total 38,567 18,473 412 12,537 1,033 2,739 3,129 244

302 FRANCHISE AND CONSENTS CUSTOMER APBD - - - - - - - -

DEMAND 7,771 3,908 79 2,479 194 478 581 52

ENERGY 5,096 2,255 58 1,704 151 436 463 29

Total 12,867 6,163 138 4,183 345 914 1,044 81

303 MISCELLANEOUS INTANGIBLE PLANT - ORIG

CUSTOMER APBD - - - - - - - -

DEMAND 42,002,244 21,121,165 429,410 13,396,743 1,049,254 2,582,637 3,140,801 282,234

ENERGY 27,537,894 12,186,836 314,228 9,208,981 814,112 2,355,469 2,501,255 157,013

Total 69,540,138 33,308,001 743,638 22,605,724 1,863,366 4,938,107 5,642,056 439,247

RB_PLT_O_I INTANGIBLE PLANT IN SERVICE CUSTOMER - - - - - - - -

DEMAND 42,033,310 21,136,787 429,727 13,406,652 1,050,030 2,584,547 3,143,124 282,443

ENERGY 27,558,262 12,195,850 314,460 9,215,792 814,715 2,357,211 2,503,105 157,129

Total 69,591,572 33,332,637 744,188 22,622,444 1,864,744 4,941,760 5,646,229 439,572

360P LAND & LAND RIGHTS - ORIG - PRI CUSTOMER APPD - - - - - - - -

DEMAND 9,989,144 5,429,092 110,378 3,443,567 269,706 663,854 - 72,547

ENERGY 6,359,700 3,095,648 79,819 2,339,226 206,797 598,326 - 39,884

Total 16,348,844 8,524,740 190,197 5,782,793 476,503 1,262,181 - 112,431

360S LAND & LAND RIGHTS - ORIG - SEC CUSTOMER APSD - - - - - - - -

DEMAND 10,185,330 5,929,799 120,557 3,761,156 294,580 - - 79,238

ENERGY 6,163,515 3,311,722 85,390 2,502,503 221,232 - - 42,668

Total 16,348,845 9,241,521 205,948 6,263,658 515,811 - - 121,905

361P STRUCTURES & IMPROVEMENTS - ORIG - PRI

CUSTOMER APPD - - - - - - - -

DEMAND 11,301,820 6,142,531 124,882 3,896,087 305,148 751,092 - 82,080

ENERGY 7,195,431 3,502,448 90,308 2,646,625 233,973 676,952 - 45,125

Total 18,497,251 9,644,979 215,190 6,542,712 539,120 1,428,044 - 127,205

361S STRUCTURES & IMPROVEMENTS - ORIG - SEC CUSTOMER APSD - - - - - - - -

DEMAND 11,523,787 6,709,036 136,400 4,255,411 333,290 - - 89,650

ENERGY 6,973,464 3,746,917 96,611 2,831,357 250,304 - - 48,275

Total 18,497,251 10,455,953 233,011 7,086,768 583,594 - - 137,925

362P STATION EQUIPMENT - ORIG - PRI CUSTOMER APPD - - - - - - - -

DEMAND 151,468,285 82,322,899 1,673,689 52,215,808 4,089,623 10,066,216 - 1,100,050

ENERGY 96,433,982 46,940,210 1,210,317 35,470,365 3,135,727 9,072,594 - 604,769

Total 247,902,267 129,263,109 2,884,006 87,686,173 7,225,350 19,138,809 - 1,704,819

362S STATION EQUIPMENT - ORIG - SEC CUSTOMER APSD - - - - - - - -

DEMAND 154,443,111 89,915,266 1,828,048 57,031,498 4,466,795 - - 1,201,504

ENERGY 93,459,154 50,216,605 1,294,796 37,946,173 3,354,599 - - 646,981

Total 247,902,265 140,131,871 3,122,844 94,977,671 7,821,394 - - 1,848,486

364_P POLES, TOWERS & FIXTURES PRI - ORIG CUSTOMER APPD - - - - - - - -

DEMAND 121,427,664 65,995,844 1,341,747 41,859,876 3,278,530 8,069,789 - 881,878

ENERGY 77,308,282 37,630,584 970,275 28,435,547 2,513,820 7,273,231 - 484,825

Total 198,735,946 103,626,428 2,312,023 70,295,423 5,792,350 15,343,020 - 1,366,703

364_S POLES, TOWERS & FIXTURES SEC - ORIG CUSTOMER APSD - - - - - - - -

DEMAND 282,715,346 164,594,103 3,346,327 104,398,828 8,176,678 - - 2,199,410

ENERGY 171,081,357 91,923,847 2,370,185 69,462,245 6,140,750 - - 1,184,330

Total 453,796,703 256,517,950 5,716,513 173,861,073 14,317,428 - - 3,383,739

18 of 45

Exhibit JC-8


PLANT IN SERVICE



365_P OH CONDUCTORS & DEVICES PRI - ORIG CUSTOMER APPD - - - - - - - -

DEMAND 179,941,492 97,798,065 1,988,312 62,031,404 4,858,396 11,958,476 - 1,306,839

ENERGY 114,561,768 55,764,092 1,437,834 42,138,131 3,725,185 10,778,072 - 718,454

Total 294,503,260 153,562,158 3,426,145 104,169,535 8,583,581 22,736,548 - 2,025,293

365_S OH CONDUCTORS & DEVICES SEC - ORIG CUSTOMER APSD - - - - - - - -

DEMAND 418,950,835 243,909,070 4,958,863 154,706,763 12,116,873 - - 3,259,266

ENERGY 253,522,416 136,220,312 3,512,335 102,934,864 9,099,868 - - 1,755,037

Total 672,473,251 380,129,381 8,471,198 257,641,627 21,216,741 - - 5,014,303

366_P UG CONDUIT PRI - ORIG CUSTOMER APPD - - - - - - - -

DEMAND 21,268,637 11,559,489 235,013 7,331,958 574,250 1,413,462 - 154,465

ENERGY 13,540,916 6,591,177 169,948 4,980,623 440,308 1,273,941 - 84,919

Total 34,809,553 18,150,666 404,962 12,312,581 1,014,558 2,687,404 - 239,385

366_S UG CONDUIT SEC - ORIG CUSTOMER APSD - - - - - - - -

DEMAND 49,518,949 28,829,447 586,125 18,285,956 1,432,184 - - 385,237

ENERGY 29,965,721 16,100,903 415,149 12,166,646 1,075,582 - - 207,441

Total 79,484,670 44,930,350 1,001,275 30,452,601 2,507,766 - - 592,678

367_P UG CONDUCTORS & DEVICES PRI - ORIG CUSTOMER APPD - - - - - - - -

DEMAND 96,392,954 52,389,498 1,065,120 33,229,636 2,602,597 6,406,042 - 700,061

ENERGY 61,369,655 29,872,297 770,234 22,572,998 1,995,546 5,773,711 - 384,869

Total 157,762,609 82,261,795 1,835,354 55,802,634 4,598,143 12,179,754 - 1,084,930

367_S UG CONDUCTORS & DEVICES SEC - ORIG CUSTOMER APSD - - - - - - - -

DEMAND 224,427,999 130,659,781 2,656,416 82,874,950 6,490,894 - - 1,745,958

ENERGY 135,809,560 72,971,932 1,881,525 55,141,233 4,874,713 - - 940,157

Total 360,237,559 203,631,714 4,537,941 138,016,182 11,365,607 - - 2,686,115

368 LINE TRANSFORMERS - ORIG CUSTOMER SERVICE_D - - - - - - - -

DEMAND 776,504,520 452,073,320 9,191,006 286,741,285 22,458,021 - - 6,040,888

ENERGY - - - - - - - -

Total 776,504,520 452,073,320 9,191,006 286,741,285 22,458,021 - - 6,040,888

369D SERVICES DEMAND COMPONENT- ORIG CUSTOMER SERVICE_D - - - - - - - -

DEMAND 224,242,048 130,551,523 2,654,215 82,806,283 6,485,516 - - 1,744,511

ENERGY - - - - - - - -

Total 224,242,048 130,551,523 2,654,215 82,806,283 6,485,516 - - 1,744,511

369C SERVICES CUSTOMER COMPONENT- ORIG

CUSTOMER SERVICE_C 224,242,049 194,571,131 3,524,359 26,105,469 41,090 - - -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total 224,242,049 194,571,131 3,524,359 26,105,469 41,090 - - -

370C METERS - ORIG - CUST COMPONENT CUSTOMER METERC 104,855,343 71,074,687 2,619,929 16,315,076 291,267 5,418,028 9,136,356 -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total 104,855,343 71,074,687 2,619,929 16,315,076 291,267 5,418,028 9,136,356 -

370D METERS - ORIG - DEMAND COMPONENT CUSTOMER METERD - - - - - - - -

DEMAND 31,781,405 5,103,970 2,609,470 21,804,261 2,263,704 - - -

ENERGY - - - - - - - -

Total 31,781,405 5,103,970 2,609,470 21,804,261 2,263,704 - - -

371 INSTALLATIONS ON CUST PREMISES -ORIG

CUSTOMER CUST371 - - - - - - - -

DEMAND 24,817,322 - - - - - - 24,817,322

ENERGY - - - - - - - -

Total 24,817,322 - - - - - - 24,817,322

19 of 45

Exhibit JC-8


PLANT IN SERVICE



373 STREET LIGHTING & SIGNAL SYS - ORIG CUSTOMER CUST373 - - - - - - - -

DEMAND 199,995,389 - - - - - - 199,995,389

ENERGY - - - - - - - -

Total 199,995,389 - - - - - - 199,995,389

374 ASSET RETIREMENT COSTS CUSTOMER APPD - - - - - - - -

DEMAND 27,668 15,162 308 9,617 753 1,854 - 203

ENERGY 27,668 8,645 223 6,533 578 1,671 - 111

Total 45,657 23,807 531 16,149 1,331 3,525 - 314

RB_PLT_O_D DISTRIBUTION PLANT IN SERVICE CUSTOMER 329,097,392 265,645,818 6,144,288 42,420,545 332,357 5,418,028 9,136,356 -

DEMAND 3,000,923,705 1,579,927,895 34,626,876 1,020,684,344 80,497,538 39,330,785 - 245,856,496

ENERGY 1,073,772,589 557,897,339 14,384,949 421,575,069 37,268,982 35,448,498 - 7,187,845

Total 4,403,784,009 2,403,471,051 55,156,117 1,484,679,954 118,098,875 80,197,313 9,136,356 253,044,341

389 LAND & LAND RIGHTS - ORIG CUSTOMER APBD - - - - - - - -

DEMAND 949,349 477,387 9,706 302,798 23,716 58,374 70,989 6,379

ENERGY 622,420 275,451 7,102 208,144 18,401 53,239 56,534 3,549

Total 1,571,769 752,838 16,808 510,942 42,116 111,613 127,524 9,928

390 STRUCTURES & IMPROVEMENTS - ORIG CUSTOMER APBD - - - - - - - -

DEMAND 49,628,801 24,956,240 507,380 15,829,256 1,239,772 3,051,580 3,711,092 333,481

ENERGY 32,538,088 14,399,661 371,284 10,881,102 961,934 2,783,163 2,955,421 185,523

Total 82,166,889 39,355,901 878,664 26,710,358 2,201,706 5,834,743 6,666,513 519,003

391 OFFICE FURNITURE & EQUIP - ORIG CUSTOMER APBD - - - - - - - -

DEMAND 20,613,751 10,365,790 210,745 6,574,818 514,950 1,267,500 1,541,434 138,514

ENERGY 13,514,976 5,981,023 154,216 4,519,560 399,548 1,156,011 1,227,560 77,058

Total 34,128,727 16,346,813 364,961 11,094,378 914,498 2,423,511 2,768,994 215,573

392 TRANSPORTATION EQUIPMENT - ORIG CUSTOMER APBD - - - - - - - -

DEMAND 1,784,817 897,510 18,247 569,273 44,586 109,745 133,463 11,993

ENERGY 1,170,179 517,860 13,353 391,321 34,594 100,092 106,287 6,672

Total 2,954,996 1,415,370 31,600 960,594 79,181 209,837 239,750 18,665

393 STORES EQUIPMENT - ORIG CUSTOMER APBD - - - - - - - -

DEMAND 1,583,704 796,378 16,191 505,127 39,562 97,379 118,425 10,642

ENERGY 1,038,322 459,507 11,848 347,227 30,696 88,814 94,310 5,920

Total 2,622,026 1,255,886 28,039 852,354 70,259 186,192 212,735 16,562

394 TOOLS, SHOP & GARAGE EQUIP - ORIG CUSTOMER APBD - - - - - - - -

DEMAND 12,028,456 6,048,605 122,973 3,836,512 300,482 739,607 899,452 80,825

ENERGY 7,886,207 3,490,023 89,988 2,637,236 233,143 674,551 716,301 44,965

Total 19,914,663 9,538,628 212,960 6,473,748 533,624 1,414,158 1,615,752 125,790

395 LABORATORY EQUIPMENT - ORIG CUSTOMER APBD - - - - - - - -

DEMAND 2,306,462 1,159,823 23,580 735,653 57,618 141,820 172,470 15,498

ENERGY 1,512,184 669,214 17,255 505,691 44,705 129,346 137,351 8,622

Total 3,818,646 1,829,037 40,835 1,241,345 102,323 271,165 309,821 24,120

396 POWER OPERATED EQUIPMENT - ORIG CUSTOMER APBD - - - - - - - -

DEMAND 1,903,494 957,187 19,460 607,125 47,551 117,042 142,338 12,791

ENERGY 1,247,987 552,294 14,240 417,341 36,895 106,747 113,354 7,116

Total 3,151,481 1,509,481 33,701 1,024,466 84,446 223,789 255,692 19,906

397 COMMUNICATION EQUIPMENT - ORIG CUSTOMER APBD - - - - - - - -

DEMAND 45,859,646 23,060,890 468,846 14,627,073 1,145,615 2,819,822 3,429,246 308,154

ENERGY 30,066,920 13,306,050 343,086 10,054,716 888,878 2,571,791 2,730,966 171,433

Total 75,926,566 36,366,941 811,932 24,681,788 2,034,493 5,391,612 6,160,211 479,587

398 MISCELLANEOUS EQUIPMENT - ORIG CUSTOMER APBD - - - - - - - -

DEMAND 2,019,648 1,015,596 20,648 644,173 50,453 124,184 151,023 13,571

20 of 45

Exhibit JC-8


PLANT IN SERVICE



ENERGY 1,324,139 585,995 15,109 442,807 39,146 113,261 120,271 7,550

Total 3,343,787 1,601,591 35,757 1,086,980 89,599 237,445 271,294 21,121

399 OTHER TANGIBLE PROPERTY CUSTOMER APBD - - - - - - - -

DEMAND 925,039 465,163 9,457 295,044 23,108 56,879 69,172 6,216

ENERGY 606,481 268,397 6,920 202,814 17,930 51,876 55,086 3,458

Total 1,531,520 733,560 16,378 497,858 41,038 108,755 124,258 9,674

-

300_FE PLANT IN SERVICE - FE SERVICE COMP CUSTOMER APBD - - - - - - - -

DEMAND 30,785,220 15,480,595 314,733 9,819,039 769,042 1,892,924 2,302,026 206,861

ENERGY 20,183,687 8,932,247 230,311 6,749,652 596,697 1,726,423 1,833,276 115,081

Total 50,968,907 24,412,842 545,044 16,568,691 1,365,739 3,619,347 4,135,302 321,943

RB_PLT_O_G GENERAL PLANT IN SERVICE CUSTOMER - - - - - - - -

DEMAND 170,388,387 85,681,164 1,741,966 54,345,891 4,256,455 10,476,856 12,741,130 1,144,925

ENERGY 111,711,590 49,437,722 1,274,712 37,357,611 3,302,567 9,555,314 10,146,717 636,947

Total 282,099,977 135,118,888 3,016,679 91,703,502 7,559,022 20,032,167 22,887,846 1,781,872

PTY POST TEST YEAR PLANT ADDITIONS CUSTOMER RB_PLT_O_D 1,858,572 1,500,231 34,700 239,569 1,877 30,598 51,597 -

DEMAND 16,947,678 8,922,622 195,555 5,764,301 454,609 222,120 - 1,388,471

ENERGY 6,064,061 3,150,718 81,239 2,380,840 210,476 200,195 - 40,593

Total 24,870,311 13,573,570 311,493 8,384,710 666,962 452,913 51,597 1,429,065

RB_PLT_O PLANT IN SERVICE CUSTOMER 330,955,965 267,146,050 6,178,988 42,660,114 334,234 5,448,626 9,187,953 -

DEMAND 3,230,293,309 1,695,668,468 36,994,124 1,094,201,188 86,258,632 52,614,308 15,884,254 248,672,335

ENERGY 1,219,096,595 622,681,629 16,055,360 470,529,312 41,596,740 47,561,218 12,649,822 8,022,514

Total 4,780,345,869 2,585,496,147 59,228,472 1,607,390,614 128,189,606 105,624,152 37,722,029 256,694,849

21 of 45

Exhibit JC-8

Schedule CBH-3 (12+0)JERSEY CENTRAL POWER & LIGHTDEPRECIATION RESERVEJCP&L's Proposed Alternative COSS


108_303 MISC INTANGIBLE PLANT - DEPR RES CUSTOMER APBD - - - - - - - -

DEMAND (30,734,975) (15,455,328) (314,219) (9,803,013) (767,787) (1,889,835) (2,298,269) (206,524)

ENERGY (20,150,744) (8,917,668) (229,935) (6,738,635) (595,723) (1,723,605) (1,830,284) (114,894)

Total (50,885,717) (24,372,996) (544,154) (16,541,648) (1,363,510) (3,613,440) (4,128,552) (321,417)

RB_PLT_D_I

INTANTGIBLE DEPRECIATION

RESERVE CUSTOMER - - - - - - - -

DEMAND (30,734,975) (15,455,328) (314,219) (9,803,013) (767,787) (1,889,835) (2,298,269) (206,524)

ENERGY (20,150,744) (8,917,668) (229,935) (6,738,635) (595,723) (1,723,605) (1,830,284) (114,894)

Total (50,885,717) (24,372,996) (544,154) (16,541,648) (1,363,510) (3,613,440) (4,128,552) (321,417)

108_360P LAND & LAND RIGHTS PRI - DPR RES CUSTOMER APPD - - - - - - - -

DEMAND (5,403,349) (2,936,716) (59,706) (1,862,702) (145,890) (359,093) - (39,242)

ENERGY (3,440,102) (1,674,504) (43,176) (1,265,339) (111,861) (323,648) - (21,574)

Total (8,843,451) (4,611,220) (102,882) (3,128,041) (257,751) (682,741) - (60,816)

108_360S LAND & LAND RIGHTS SEC - DPR RES CUSTOMER APSD - - - - - - - -

DEMAND (5,509,469) (3,207,559) (65,212) (2,034,492) (159,345) - - (42,861)

ENERGY (3,333,981) (1,791,384) (46,189) (1,353,659) (119,669) - - (23,080)

Total (8,843,451) (4,998,943) (111,402) (3,388,151) (279,014) - - (65,941)

108_361P

STRUCTURES & IMPROVEMENTS PRI -

DPR RES CUSTOMER APPD - - - - - - - -

DEMAND (3,960,167) (2,152,348) (43,759) (1,365,192) (106,924) (263,183) - (28,761)

ENERGY (2,521,285) (1,227,261) (31,644) (927,379) (81,984) (237,205) - (15,812)

Total (6,481,453) (3,379,609) (75,403) (2,292,572) (188,908) (500,388) - (44,573)

108_361S

STRUCTURES & IMPROVEMENTS SEC -

DPR RES CUSTOMER APSD - - - - - - - -

DEMAND (4,037,945) (2,350,852) (47,795) (1,491,099) (116,785) - - (31,414)

ENERGY (2,443,508) (1,312,923) (33,853) (992,110) (87,707) - - (16,915)

Total (6,481,451) (3,663,774) (81,647) (2,483,209) (204,492) - - (48,329)

108_362P STATION EQUIPMENT PRI - DPR RES CUSTOMER APPD - - - - - - - -

DEMAND (57,212,191) (31,094,783) (632,181) (19,722,814) (1,544,721) (3,802,184) - (415,508)

ENERGY (36,424,785) (17,730,130) (457,158) (13,397,771) (1,184,418) (3,426,876) - (228,432)

Total (93,636,976) (48,824,913) (1,089,339) (33,120,585) (2,729,140) (7,229,059) - (643,940)

108_362S STATION EQUIPMENT SEC - DPR RES CUSTOMER APSD - - - - - - - -

DEMAND (58,335,836) (33,962,552) (690,485) (21,541,784) (1,687,186) - - (453,829)

ENERGY (35,301,140) (18,967,681) (489,067) (14,332,926) (1,267,090) - - (244,376)

Total (93,636,976) (52,930,233) (1,179,552) (35,874,710) (2,954,276) - - (698,205)

108_364 POLES, TOWERS & FIXTURES - DPR RES CUSTOMER RB_PLT_O_D_OH4 - - - - - - - -

DEMAND (121,102,804) (69,097,049) (1,404,797) (43,826,910) (3,432,591) (2,418,139) - (923,318)

ENERGY (74,430,787) (38,821,419) (1,000,980) (29,335,401) (2,593,371) (2,179,448) - (500,168)

Total (195,533,590) (107,918,467) (2,405,777) (73,162,311) (6,025,962) (4,597,587) - (1,423,486)

22 of 45

Exhibit JC-8



108_365

OH CONDUCTORS & DEVICES- DPR

RES CUSTOMER RB_PLT_O_D_OH5 - - - - - - - - 108_360P (8,843,451)$

DEMAND (104,825,157) (59,809,589) (1,215,976) (37,936,055) (2,971,211) (2,093,113) - (799,213) 108_360S (8,843,451)$

ENERGY (64,426,410) (33,603,361) (866,437) (25,392,377) (2,244,791) (1,886,505) - (432,939) 108_361P (6,481,452)$

Total (169,251,568) (93,412,951) (2,082,413) (63,328,432) (5,216,002) (3,979,617) - (1,232,153) 108_361S (6,481,452)$

108_362P (93,636,976)$

108_366 UG CONDUIT - DPR RES CUSTOMER RB_PLT_O_D_UG6 - - - - - - - - 108_362S (93,636,976)$

DEMAND (33,434,832) (19,076,752) (387,845) (12,100,012) (947,692) (667,615) - (254,916) 108_364 (195,533,591)$

ENERGY (20,549,325) (10,718,064) (276,357) (8,099,104) (715,994) (601,716) - (138,090) 108_365 (169,251,567)$

Total (53,984,155) (29,794,816) (664,202) (20,199,115) (1,663,686) (1,269,331) - (393,005) 108_366 (53,984,156)$

108_367 (201,170,953)$

108_367

UG CONDUCTORS & DEVICES - DPR

RES CUSTOMER RB_PLT_O_D_UG7 - - - - - - - - 108_368 (237,462,983)$

DEMAND (124,594,278) (71,089,162) (1,445,299) (45,090,468) (3,531,555) (2,487,856) - (949,938) 108_369 (174,341,710)$

ENERGY (76,576,675) (39,940,666) (1,029,839) (30,181,160) (2,668,139) (2,242,283) - (514,588) 108_370 (13,408,033)$

Total (201,170,954) (111,029,828) (2,475,138) (75,271,628) (6,199,695) (4,730,139) - (1,464,526) 108_371 (6,101,731)$

108_373 (73,745,863)$

108_368 LINE TRANSFORMERS- DPR RES CUSTOMER RB_PLT_O_D368 - - - - - - - - 108_374 (24,815)$

DEMAND (237,462,983) (138,248,621) (2,810,703) (87,688,403) (6,867,891) - - (1,847,365)

ENERGY - - - - - - - -

Total (237,462,983) (138,248,621) (2,810,703) (87,688,403) (6,867,891) - - (1,847,365)

108_369


DPR RES CUSTOMER SERVICE_D (87,170,855) (75,636,715) (1,370,043) (10,148,124) (15,973) - - -

DEMAND (87,170,856) (50,750,017) (1,031,788) (32,189,746) (2,521,151) - - (678,154)

ENERGY - - - - - - - -

Total (174,341,711) (126,386,732) (2,401,831) (42,337,870) (2,537,124) - - (678,154)

108_370

METERS CUSTOMER COMPONENT-

DPR RES CUSTOMER RB_PLT_O_D370 (10,289,355) (6,974,491) (257,091) (1,600,983) (28,582) (531,666) (896,542) -

DEMAND (3,118,679) (500,848) (256,065) (2,139,631) (222,135) - - -

ENERGY - - - - - - - -

Total (13,408,034) (7,475,339) (513,156) (3,740,614) (250,717) (531,666) (896,542) -

108_371


DPR RES CUSTOMER CUST371 - - - - - - - -

DEMAND (6,101,731) - - - - - - (6,101,731)

ENERGY - - - - - - - -

Total (6,101,731) - - - - - - (6,101,731)

108_373

STREET LIGHTING & SIGNAL SYS - DPR

RES CUSTOMER CUST373 - - - - - - - -

DEMAND (73,745,863) - - - - - - (73,745,863)

ENERGY - - - - - - - -

Total (73,745,863) - - - - - - (73,745,863)

108_374 ASSET RETIREMENT - DPR RES CUSTOMER APPD - - - - - - - -

DEMAND (15,163) (8,241) (168) (5,227) (409) (1,008) - (110)

ENERGY (9,654) (4,699) (121) (3,551) (314) (908) - (61)

Total (24,815) (12,939) (289) (8,777) (723) (1,916) - (171)

108_PTY

PLANT IN SERVICE - POST TEST YEAR -

DEPR RES CUSTOMER RB_PLT_O (33,404) (26,963) (624) (4,306) (34) (550) (927) -

DEMAND (326,036) (171,145) (3,734) (110,439) (8,706) (5,310) (1,603) (25,099)

ENERGY (123,044) (62,848) (1,620) (47,491) (4,198) (4,800) (1,277) (810)

Total (482,483) (260,956) (5,978) (162,235) (12,938) (10,661) (3,807) (25,908)

23 of 45

Exhibit JC-8



RB_PLT_D_D


RESERVE CUSTOMER (97,493,614) (82,638,169) (1,627,758) (11,753,413) (44,589) (532,216) (897,469) -

DEMAND (926,357,339) (484,456,234) (10,095,513) (309,104,974) (24,264,192) (12,097,501) (1,603) (86,337,322)

ENERGY (319,580,696) (165,854,940) (4,276,441) (125,328,268) (11,079,536) (10,903,389) (1,277) (2,136,845)

Total (1,343,431,645) (732,949,341) (15,999,712) (446,186,653) (35,388,319) (23,533,105) (900,349) (88,474,166)

108_389 LAND & LAND RIGHTS - DPR RES CUSTOMER RB_PLT_O_G389 - - - - - - - -

DEMAND (15,290) (7,689) (156) (4,877) (382) (940) (1,143) (103)

ENERGY (10,023) (4,436) (114) (3,352) (296) (857) (911) (57)

Total (25,315) (12,125) (271) (8,229) (678) (1,798) (2,054) (160)

108_390

STRUCTURES & IMPROVEMENTS - DPR

RES CUSTOMER RB_PLT_O_G390 - - - - - - - -

DEMAND (30,999,854) (15,588,525) (316,927) (9,887,497) (774,404) (1,906,122) (2,318,075) (208,304)

ENERGY (20,324,407) (8,994,523) (231,917) (6,796,710) (600,857) (1,738,459) (1,846,057) (115,884)

Total (51,324,260) (24,583,047) (548,844) (16,684,207) (1,375,261) (3,644,581) (4,164,133) (324,187)

108_391 OFFICE FURNITURE & EQUIP - DPR RES CUSTOMER RB_PLT_O_G391 - - - - - - - -

DEMAND (13,218,085) (6,646,820) (135,135) (4,215,948) (330,200) (812,755) (988,408) (88,819)

ENERGY (8,666,162) (3,835,191) (98,887) (2,898,062) (256,201) (741,265) (787,144) (49,412)

Total (21,884,246) (10,482,011) (234,022) (7,114,010) (586,400) (1,554,020) (1,775,552) (138,231)

108_392

TRANSPORTATION EQUIPMENT - DPR


DEMAND (1,033,382) (519,644) (10,565) (329,600) (25,815) (63,541) (77,273) (6,944)

ENERGY (677,516) (299,833) (7,731) (226,569) (20,030) (57,952) (61,538) (3,863)

Total (1,710,897) (819,477) (18,296) (556,169) (45,844) (121,492) (138,812) (10,807)

108_393 STORES EQUIPMENT - DPR RES CUSTOMER RB_PLT_O_G393 - - - - - - - -

DEMAND (1,340,374) (674,018) (13,703) (427,516) (33,484) (82,417) (100,229) (9,007)

ENERGY (878,790) (388,906) (10,028) (293,877) (25,980) (75,168) (79,820) (5,011)

Total (2,219,163) (1,062,924) (23,731) (721,393) (59,464) (157,585) (180,049) (14,017)

108_394

TOOLS, SHOP & GARAGE EQUIP - DPR


DEMAND (5,936,081) (2,985,005) (60,688) (1,893,331) (148,289) (364,998) (443,882) (39,888)

ENERGY (3,891,867) (1,722,337) (44,409) (1,301,484) (115,057) (332,893) (353,497) (22,190)

Total (9,827,948) (4,707,343) (105,097) (3,194,815) (263,345) (697,891) (797,379) (62,078)

108_395 LABORATORY EQUIPMENT - DPR RES CUSTOMER RB_PLT_O_G395 - - - - - - - -

DEMAND (2,090,972) (1,051,462) (21,377) (666,922) (52,234) (128,570) (156,357) (14,050)

ENERGY (1,370,901) (606,690) (15,643) (458,445) (40,528) (117,261) (124,518) (7,816)

Total (3,461,875) (1,658,152) (37,020) (1,125,367) (92,763) (245,831) (280,875) (21,867)

108_396

POWER OPERATED EQUIPMENT - DPR


DEMAND (1,325,831) (666,704) (13,555) (422,878) (33,120) (81,523) (99,142) (8,909)

ENERGY (869,253) (384,686) (9,919) (290,688) (25,698) (74,352) (78,954) (4,956)

Total (2,195,081) (1,051,390) (23,473) (713,565) (58,818) (155,875) (178,095) (13,865)

108_397

COMMUNICATION EQUIPMENT - DPR


DEMAND (39,212,543) (19,718,342) (400,889) (12,506,959) (979,564) (2,411,104) (2,932,196) (263,489)

ENERGY (25,708,885) (11,377,412) (293,358) (8,597,340) (760,040) (2,199,024) (2,335,127) (146,584)

Total (64,921,429) (31,095,754) (694,247) (21,104,299) (1,739,605) (4,610,128) (5,267,323) (410,073)

24 of 45

Exhibit JC-8



108_398

MISCELLANEOUS EQUIPMENT - DPR


DEMAND (1,849,458) (930,015) (18,908) (589,890) (46,201) (113,720) (138,297) (12,427)

ENERGY (1,212,558) (536,615) (13,836) (405,493) (35,847) (103,717) (110,136) (6,914)

Total (3,062,015) (1,466,630) (32,744) (995,383) (82,048) (217,436) (248,433) (19,341)

108_399

OTHER TANGIBLE PROPERTY - DPR

RES CUSTOMER APBD - - - - - - - -

DEMAND (219,656) (110,456) (2,246) (70,060) (5,487) (13,506) (16,425) (1,476)

ENERGY (144,014) (63,733) (1,643) (48,160) (4,258) (12,318) (13,081) (821)

Total (363,671) (174,189) (3,889) (118,220) (9,745) (25,825) (29,506) (2,297)

108_300_FE

PLANT IN SERVICE - FE SERVICE COMP -

DEPR RES CUSTOMER APBD - - - - - - - -

DEMAND (13,957,736) (7,129,944) (144,957) (4,522,384) (354,200) (871,830) (1,060,251) (95,275)

ENERGY (9,343,994) (4,113,952) (106,075) (3,108,707) (274,823) (795,144) (844,357) (53,003)

Total (23,301,730) (11,243,896) (251,032) (7,631,091) (629,023) (1,666,973) (1,904,608) (148,278)

RB_PLT_D_G GENERAL DEPRECIATION RESERVE CUSTOMER - - - - - - - -

DEMAND (111,199,262) (56,028,624) (1,139,106) (35,537,862) (2,783,380) (6,851,026) (8,331,678) (748,691)

ENERGY (73,098,370) (32,328,314) (833,560) (24,428,887) (2,159,615) (6,248,410) (6,635,140) (416,511)

Total (184,297,630) (88,356,938) (1,972,666) (59,966,748) (4,942,994) (13,099,435) (14,966,819) (1,165,201)

RB_PLT_D DEPRECIATION RESERVE CUSTOMER (97,493,614) (82,638,169) (1,627,758) (11,753,413) (44,589) (532,216) (897,469) -

DEMAND (1,068,512,681) (555,940,186) (11,548,838) (354,445,849) (27,815,359) (20,838,362) (10,631,550) (87,292,537)

ENERGY (412,781,877) (207,100,922) (5,339,936) (156,495,790) (13,834,874) (18,875,404) (8,466,701) (2,668,250)

Total (1,578,788,163) (845,679,275) (18,516,532) (522,695,049) (41,694,823) (40,245,980) (19,995,720) (89,960,784)

25 of 45

Exhibit JC-8


JERSEY CENTRAL POWER & LIGHTRATE BASE ADDITION, DEDUCTIONS, AND SUMMARYJCP&L's Proposed Alternative COSS


RB_235 RB DED - CUSTOMER DEPOSITS CUSTOMER CUST_DEP (31,791,823) (27,571,069) (499,408) (3,699,191) (5,823) (11,844) (4,488) -

DEMAND - - - - - - - -

ENERGY - - - - - - - -

Total (31,791,823) (27,571,069) (499,408) (3,699,191) (5,823) (11,844) (4,488) -

RB_252 RB DED - CUSTOMER ADVANCES FOR

CONSTRUCTION CUSTOMER RB_PLT_O_D (1,352,184) (1,091,477) (25,245) (174,296) (1,366) (22,261) (37,539) -

DEMAND (12,330,106) (6,491,560) (142,274) (4,193,757) (330,746) (161,601) - (1,010,168)

ENERGY (4,411,844) (2,292,272) (59,104) (1,732,155) (153,130) (145,650) - (29,533)

Total (18,094,134) (9,875,309) (226,624) (6,100,208) (485,241) (329,512) (37,539) (1,039,701)

RB_DIT_D RB DED - ACCUM DEFRRED INCOME

TAX - DIST CUSTOMER RB_PLT_O_D (71,557,570) (57,760,924) (1,335,988) (9,223,747) (72,266) (1,178,074) (1,986,571) -

DEMAND (652,508,443) (343,532,963) (7,529,125) (221,933,367) (17,503,050) (8,551,922) - (53,458,016)

ENERGY (233,474,500) (121,306,882) (3,127,804) (91,665,532) (8,103,612) (7,707,775) - (1,562,895)

Total (957,540,513) (522,600,768) (11,992,917) (322,822,646) (25,678,929) (17,437,771) (1,986,571) (55,020,911)

RB_RQ_DEBT RB - DED UNAMORT GAIN / (LOSS)

REAQUIRED DEBT CUSTOMER RB_PLT 348,631 275,527 6,796 46,153 433 7,342 12,380 -

DEMAND 3,228,200 1,701,963 37,998 1,104,681 87,274 47,451 7,844 240,989

ENERGY 1,204,075 620,589 16,001 468,948 41,457 42,837 6,247 7,996

Total 4,780,905 2,598,079 60,795 1,619,782 129,163 97,630 26,471 248,985

RB_M&S RB ADD - MATERIALS & SUPPLIES CUSTOMER RB_PLT_O_D 1,541,394 1,244,206 28,778 198,685 1,557 25,376 42,792 -

DEMAND 14,055,441 7,399,915 162,182 4,780,584 377,027 184,214 - 1,151,519

ENERGY 5,029,187 2,613,026 67,375 1,974,533 174,557 166,030 - 33,666

Total 20,626,022 11,257,148 258,335 6,953,802 553,140 375,620 42,792 1,185,185

RB_WC RB ADD - CASH WORKING CAPITAL CUSTOMER OM_LESS_AG 23,847,458 16,164,657 595,856 3,710,570 66,243 1,232,233 2,077,899 -

DEMAND 72,881,024 36,185,202 1,318,756 27,272,128 2,265,368 1,604,957 - 4,234,613

ENERGY 36,268,516 18,981,375 490,405 13,847,087 1,207,379 1,476,153 30,864 235,253

Total 132,996,998 71,331,233 2,405,017 44,829,784 3,538,991 4,313,343 2,108,764 4,469,866

RB_ECR RB ADD - EXCESS COST OF REMOVAL CUSTOMER RB_PLT_O_D (7,656,930) (6,180,636) (142,956) (986,976) (7,733) (126,058) (212,571) -

DEMAND (69,820,861) (36,759,321) (805,645) (23,747,706) (1,872,892) (915,088) - (5,720,209)

ENERGY (24,982,651) (12,980,293) (334,687) (9,808,557) (867,117) (824,761) - (167,236)

Total (102,460,441) (55,920,250) (1,283,287) (34,543,239) (2,747,742) (1,865,907) (212,571) (5,887,445)

RB_CR RB- CUSTOMER REFUNDS CUSTOMER RB_PLT_O_D (20,348) (16,424) (380) (2,623) (21) (335) (565) -

DEMAND (185,537) (97,682) (2,141) (63,105) (4,977) (2,432) - (15,200)

ENERGY (66,387) (34,493) (889) (26,065) (2,304) (2,192) - (444)

Total (272,271) (148,598) (3,410) (91,793) (7,302) (4,958) (565) (15,645)

26 of 45

Exhibit JC-8


JERSEY CENTRAL POWER & LIGHTRATE BASE ADDITION, DEDUCTIONS, AND SUMMARYJCP&L's Proposed Alternative COSS


RB_OPERATING RESERVE NETRB- OPERATING RESERVE NET CUSTOMER LEXP (962,539) (647,239) (23,858) (148,573) (2,652) (49,339) (90,878) -

DEMAND (4,347,152) (2,205,206) (68,096) (1,571,093) (128,212) (195,481) - (179,064)

ENERGY (2,367,927) (1,184,518) (30,564) (883,789) (77,749) (176,227) (31) (15,049)

Total (7,677,618) (4,036,963) (122,519) (2,603,454) (208,613) (421,047) (90,909) (194,113)

RB_ADJ ADDITIONS AND DEDUCTIONS TO

RATE BASE CUSTOMER (87,603,911) (75,583,379) (1,396,405) (10,279,998) (21,628) (122,960) (199,541) -

DEMAND (649,027,434) (343,799,652) (7,028,345) (218,351,635) (17,110,208) (7,989,902) 7,844 (54,755,536)

ENERGY (222,801,531) (115,583,468) (2,979,267) (87,825,530) (7,780,519) (7,171,585) 37,080 (1,498,242)

Total (959,432,875) (534,966,497) (11,404,018) (316,457,163) (24,912,356) (15,284,446) (154,616) (56,253,779)

27 of 45

Exhibit JC-8


RATE BASE SUMMARY


DESCRIPTION CATEGORY TOTAL RS RT GS GST GP GT LTG

PLANT IN SERVICE CUSTOMER 330,955,965 267,146,050 6,178,988 42,660,114 334,234 5,448,626 9,187,953 -

DEMAND 3,230,293,309 1,695,668,468 36,994,124 1,094,201,188 86,258,632 52,614,308 15,884,254 248,672,335

ENERGY 1,219,096,595 622,681,629 16,055,360 470,529,312 41,596,740 47,561,218 12,649,822 8,022,514

Total 4,780,345,869 2,585,496,147 59,228,472 1,607,390,614 128,189,606 105,624,152 37,722,029 256,694,849

DEPRECIATION RESERVE CUSTOMER (97,493,614) (82,638,169) (1,627,758) (11,753,413) (44,589) (532,216) (897,469) -

DEMAND (1,068,512,681) (555,940,186) (11,548,838) (354,445,849) (27,815,359) (20,838,362) (10,631,550) (87,292,537)

ENERGY (412,781,877) (207,100,922) (5,339,936) (156,495,790) (13,834,874) (18,875,404) (8,466,701) (2,668,250)

Total (1,578,788,163) (845,679,275) (18,516,532) (522,695,049) (41,694,823) (40,245,980) (19,995,720) (89,960,784)

ADDITIONS AND

DEDUCTIONS TO RATE

BASE CUSTOMER (87,603,911) (75,583,379) (1,396,405) (10,279,998) (21,628) (122,960) (199,541) -

DEMAND (649,027,434) (343,799,652) (7,028,345) (218,351,635) (17,110,208) (7,989,902) 7,844 (54,755,536)

ENERGY (222,801,531) (115,583,468) (2,979,267) (87,825,530) (7,780,519) (7,171,585) 37,080 (1,498,242)

Total (959,432,875) (534,966,497) (11,404,018) (316,457,163) (24,912,356) (15,284,446) (154,616) (56,253,779)

RATE BASE CUSTOMER 145,858,462 108,924,506 3,154,828 20,626,704 268,023 4,793,454 8,090,944 3

DEMAND 1,512,753,194 795,928,630 18,416,941 521,403,704 41,333,065 23,786,044 5,260,548 106,624,262

ENERGY 583,513,187 299,997,239 7,736,157 226,207,992 19,981,347 21,514,229 4,220,201 3,856,022

Total 2,242,124,831 1,204,850,375 29,307,926 768,238,400 61,582,423 50,093,727 17,571,693 110,480,287

28 of 45

Exhibit JC-8


INCOME TAX DEDUCTIONS



DED_INT INTEREST EXPENSE CUSTOMER RB ($3,845,879) ($2,872,034) ($83,184) ($543,868) ($7,067) ($126,390) ($213,336) $0

DEMAND ($39,887,065) ($20,986,409) ($485,603) ($13,747,956) ($1,089,837) ($627,171) ($138,706) ($2,811,383)

ENERGY ($15,385,608) ($7,910,087) ($203,981) ($5,964,471) ($526,852) ($567,270) ($111,275) ($101,672)

Total ($59,118,554) ($31,768,531) ($772,768) ($20,256,296) ($1,623,756) ($1,320,831) ($463,316) ($2,913,056)

DED_FED FEDERAL TAX DEDUCTIONS CUSTOMER ($3,845,879) ($2,872,034) ($83,184) ($543,868) ($7,067) ($126,390) ($213,336) $0

DEMAND ($39,887,065) ($20,986,409) ($485,603) ($13,747,956) ($1,089,837) ($627,171) ($138,706) ($2,811,383)

ENERGY ($15,385,608) ($7,910,087) ($203,981) ($5,964,471) ($526,852) ($567,270) ($111,275) ($101,672)

Total ($59,118,554) ($31,768,531) ($772,768) ($20,256,296) ($1,623,756) ($1,320,831) ($463,316) ($2,913,056)

DED STATE TAX DEDUCTIONS CUSTOMER ($3,845,879) ($2,872,034) ($83,184) ($543,868) ($7,067) ($126,390) ($213,336) $0

DEMAND ($39,887,065) ($20,986,409) ($485,603) ($13,747,956) ($1,089,837) ($627,171) ($138,706) ($2,811,383)

ENERGY ($15,385,608) ($7,910,087) ($203,981) ($5,964,471) ($526,852) ($567,270) ($111,275) ($101,672)

Total ($59,118,554) ($31,768,531) ($772,768) ($20,256,296) ($1,623,756) ($1,320,831) ($463,316) ($2,913,056)

29 of 45

Exhibit JC-8

Schedule CBH-3 (12+0)JERSEY CENTRAL POWER & LIGHTINCOME TAX CALCULATIONJCP&L's Proposed Alternative COSS

ACCOUNT DESCRIPTION METHOD TOTAL RS RT GS GST GP GT LTG

IBT_NORM INCOME BEFORE TAX FORMULA 141,806,139 64,520,410 1,068,233 44,059,711 1,298,747 12,102,803 14,613,062 4,143,173

DED STATE TAX DEDUCTIONS (59,118,554) (31,768,531) (772,768) (20,256,296) (1,623,756) (1,320,831) (463,316) (2,913,056)

ST_TAXABLE_NORM STATE TAXABLE INCOME FORMULA 82,687,585 32,751,879 295,465 23,803,415 (325,009) 10,781,972 14,149,746 1,230,117

SIT_NORM_EX_SYN STATE INC TAX EXCL INT SYNCHRONIZATION FORMULA 7,441,884 2,947,670.61 26,592 2,142,307 (29,251) 970,377 1,273,477 110,711

SIT_NORM STATE INC TAX FORMULA 7,441,884 2,947,671 26,592 2,142,307 (29,251) 970,377 1,273,477 110,711

DED_FED FEDERAL TAX DEDUCTIONS (59,118,554) (31,768,531) (772,768) (20,256,296) (1,623,756) (1,320,831) (463,316) (2,913,056)

FED_TAXABLE_NORM FEDERAL TAXABLE FORMULA 75,245,701 29,804,208 268,873 21,661,108 (295,758) 9,811,595 12,876,269 1,119,406

FIT_NORM_EX_SYN STATE INC TAX EXCL INT SYNCHRONIZATION FORMULA 26,335,993 10,431,470.94 94,106 7,581,388.68 (103,516.37) 3,434,058 4,506,694 391,792

FIT_NORM FEDERAL INCOME TAX - CURRENT FORMULA 26,335,993 10,431,471 94,106 7,581,389 (103,516) 3,434,058 4,506,694 391,792

ITC INVESTMENT TAX CREDIT AMORTIZATION RB_PLT_O (102,650) (55,519) (1,272) (34,516) (2,753) (2,268) (810) (5,512)

INC_TAX_NORM INCOME TAX FORMULA 33,675,227 13,323,623 119,425 9,689,180 (135,520) 4,402,168 5,779,361 496,991

30 of 45

Exhibit JC-8


METHOD CATEGORY % ALLOCATOR NAME GROUP



ALLOC901 ENERGY 1 ALL901 ALLALLOC905 ENERGY 1 ALL905 ALL

AMORT_KWH ENERGY 1 KWH ALL

APBD DEMAND 0.604 NCD ALL

APBD ENERGY 0.396 KWH ALL

APPD DEMAND 0.611 NCD PRI

APPD ENERGY 0.389 KWH PRI

APSD DEMAND 0.623 NCD SEC

APSD ENERGY 0.377 KWH SEC

CUSREC ENERGY 0.5 CREC ALL

CUSREC CUSTOMER 0.5 CREC ALL

CUST_DEP CUSTOMER 1 C1 EXLTG



DIST_REV DEMAND 1 DR ALL

INI_SERV DEMAND 1 ALL451 ALL

LATE_PAY DEMAND 1 LPC ALL

POST DEMAND 1 C1 ALL

POW_GRD DEMAND 1 C1 POWER_GUARD

SERVICE_C CUSTOMER 1 C1 SERVC

SERVICE_D DEMAND 1 NCD SEC

KWH ENERGY 1 KWH ALL

METERC CUSTOMER 1 METER1_CUST EXLTG

METERD DEMAND 1 METER1_DEMAND EXLTG

A&G_GT CUSTOMER 1 NCD GT

31 of 45

Exhibit JC-8


Allocator Name Rate Code Value

NCD RS 3,219,103

NCD RT 65,447

NCD GS 2,041,814 NCD GST 159,918

NCD GP 393,623

NCD GT 478,693

NCD OL 10,566

NCD SL 32,450

KWH RS 9,818,678

KWH RT 253,167

KWH GS 7,419,483

KWH GST 655,913

KWH GP 1,897,752

KWH GT 2,015,209

KWH OL 28,618

KWH SL 97,884

C1 RS 970,714

C1 RT 17,583

C1 GS 130,240

C1 GST 205

C1 GP 417

C1 GT 158

C1 OL 1,010

C1 SL 1,809

CREC RS 11,390,395

CREC RT 259,474

CREC GS 1,514,142

CREC GST 37,711

CREC GP 105,343

CREC GT 37,250

CREC OL 31,256

CREC SL 20,768

DR RS 249,690,409

DR RT 6,323,811

DR GS 162,613,110

DR GST 10,991,992

DR GP 27,554,628

DR GT 20,316,146

DR OL 3,650,721

DR SL 13,611,533

LPC RS -

LPC RT $-

LPC GS 1,448,084

LPC GST 31,512

LPC GP 86,561

32 of 45

Exhibit JC-8


Allocator Name Rate Code ValueLPC GT 71,360

LPC SL 34,563

LPC OL 12,035

ALL585 OL 4

ALL585 SL 96

ALL596 OL 8

ALL596 SL 92

ALL901 RS 4

ALL901 RT 0

ALL901 GS 1

ALL901 GST 0

ALL901 GP 0

ALL901 GT 0

ALL901 OL 0

ALL901 SL 0

ALL905 RS 1,608,599

ALL905 RT 43,120

ALL905 GS 387,812

ALL905 GST 6,324

ALL905 GP 3,066

ALL905 GT34 2,141

ALL905 GT230 120

ALL905 GT_D 15

ALL905 OL 2,068

ALL905 SL 3,144

ALL451 RS 4,735,584

ALL451 RT 80,134

ALL451 GS 1,058,304

ALL451 GST 12,297

ALL451 GP 155,247

ALL451 GT 122,407

ALL451 OL 73

ALL451 SL -

POW_GRD RS 191,003

POW_GRD RT 11,253

POW_GRD GS 8,571

POW_GRD GST -

METER1_CUST RS 71,074,688

METER1_CUST RT 2,619,929

METER1_CUST GS 16,315,076

METER1_CUST GST 291,267

METER1_CUST GP 5,418,028

METER1_CUST GT 9,136,356

METER1_DEMAND RS 5,103,970

METER1_DEMAND RT 2,609,470

33 of 45

Exhibit JC-8


Allocator Name Rate Code ValueMETER1_DEMAND GS 21,804,261

METER1_DEMAND GST 2,263,704

METER1_DEMAND GP $-

METER1_DEMAND GT $-

34 of 45

Exhibit JC-8



108_PTY PLANT IN SERVICE - POST TEST YEAR - DEPR RES RB_PLT_D_D RB_PLT_O

108_300_FE PLANT IN SERVICE - FE SERVICE COMP - DEPR RES RB_PLT_D_G APBD

108_303 MISC INTANGIBLE PLANT - DEPR RES RB_PLT_D_I APBD108_360P LAND & LAND RIGHTS PRI - DPR RES RB_PLT_D_D APPD

108_360S LAND & LAND RIGHTS SEC - DPR RES RB_PLT_D_D APSD

108_361P STRUCTURES & IMPROVEMENTS PRI - DPR RES RB_PLT_D_D APPD

108_361S STRUCTURES & IMPROVEMENTS SEC - DPR RES RB_PLT_D_D APSD

108_362P STATION EQUIPMENT PRI - DPR RES RB_PLT_D_D APPD

108_362S STATION EQUIPMENT SEC - DPR RES RB_PLT_D_D APSD

108_364 POLES, TOWERS & FIXTURES PRI - DPR RES RB_PLT_D_D RB_PLT_O_D_OH4

108_365 OH CONDUCTORS & DEVICES PRI - DPR RES RB_PLT_D_D RB_PLT_O_D_OH5

108_366 UG CONDUIT PRI - DPR RES RB_PLT_D_D RB_PLT_O_D_UG6

108_367 UG CONDUCTORS & DEVICES PRI - DPR RES RB_PLT_D_D RB_PLT_O_D_UG7

108_368 LINE TRANSFORMERS- DPR RES RB_PLT_D_D RB_PLT_O_D368

108_369 SERVICES CUSTOMER COMPONENT- DPR RES RB_PLT_D_D RB_PLT_O_D369

108_370 METERS CUSTOMER COMPONENT- DPR RES RB_PLT_D_D RB_PLT_O_D370

108_371 INSTALLATIONS ON CUST PREMISES -DPR RES RB_PLT_D_D CUST371

108_373 STREET LIGHTING & SIGNAL SYS - DPR RES RB_PLT_D_D CUST373

108_374 ASSET RETIREMENT - DPR RES RB_PLT_D_D APPD

108_389 LAND & LAND RIGHTS - DPR RES RB_PLT_D_G RB_PLT_O_G389

108_390 STRUCTURES & IMPROVEMENTS - DPR RES RB_PLT_D_G RB_PLT_O_G390

108_391 OFFICE FURNITURE & EQUIP - DPR RES RB_PLT_D_G RB_PLT_O_G391

108_392 TRANSPORTATION EQUIPMENT - DPR RES RB_PLT_D_G RB_PLT_O_G392

108_393 STORES EQUIPMENT - DPR RES RB_PLT_D_G RB_PLT_O_G393

108_394 TOOLS, SHOP & GARAGE EQUIP - DPR RES RB_PLT_D_G RB_PLT_O_G394

108_395 LABORATORY EQUIPMENT - DPR RES RB_PLT_D_G RB_PLT_O_G395

108_396 POWER OPERATED EQUIPMENT - DPR RES RB_PLT_D_G RB_PLT_O_G396

108_397 COMMUNICATION EQUIPMENT - DPR RES RB_PLT_D_G RB_PLT_O_G397

108_398 MISCELLANEOUS EQUIPMENT - DPR RES RB_PLT_D_G RB_PLT_O_G398

108_399 OTHER TANGIBLE PROPERTY - DPR RES RB_PLT_D_G APBD

RB_235 RB DED - CUSTOMER DEPOSITS RB_ADJ CUST_DEP

RB_252 RB DED - CUSTOMER ADVANCES FOR CONSTRUCTION RB_ADJ RB_PLT_O_D

300_FE PLANT IN SERVICE - FE SERVICE COMP RB_PLT_O_G APBD

35 of 45

Exhibit JC-8


Account Description Total Code MethodPTY POST TEST YEAR PLANT ADDITIONS RB_PLT_O RB_PLT_O_D

301 ORGANIZATION RB_PLT_O_I APBD

302 FRANCHISE AND CONSENTS RB_PLT_O_I APBD

303 MISCELLANEOUS INTANGIBLE PLANT - ORIG RB_PLT_O_I303 APBD

360P LAND & LAND RIGHTS - ORIG - PRI RB_PLT_O_D360 APPD

360S LAND & LAND RIGHTS - ORIG - SEC RB_PLT_O_D360 APSD

361P STRUCTURES & IMPROVEMENTS - ORIG - PRI RB_PLT_O_D361 APPD

361S STRUCTURES & IMPROVEMENTS - ORIG - SEC RB_PLT_O_D361 APSD

362P STATION EQUIPMENT - ORIG - PRI RB_PLT_O_D362 APPD

362S STATION EQUIPMENT - ORIG - SEC RB_PLT_O_D362 APSD

364P POLES, TOWERS & FIXTURES PRI/SEC - ORIG RB_PLT_O_D_OH4 APPD

364S POLES, TOWERS & FIXTURES SEC - ORIG RB_PLT_O_D_OH4 APSD

365P OH CONDUCTORS & DEVICES PRI/SEC - ORIG RB_PLT_O_D_OH5 APPD

365S OH CONDUCTORS & DEVICES SEC - ORIG RB_PLT_O_D_OH5 APSD

366P UG CONDUIT PRI/SEC - ORIG RB_PLT_O_D_UG6 APPD

366S UG CONDUIT SEC - ORIG RB_PLT_O_D_UG6 APSD

367P UG CONDUCTORS & DEVICES PRI/SEC - ORIG RB_PLT_O_D_UG7 APPD

367S UG CONDUCTORS & DEVICES SEC - ORIG RB_PLT_O_D_UG7 APSD

368 LINE TRANSFORMERS - ORIG RB_PLT_O_D368 SERVICE_D

369C SERVICES CUSTOMER COMPONENT- ORIG RB_PLT_O_D369C SERVICE_C

369D SERVICES DEMAND COMPONENT- ORIG RB_PLT_O_D369D SERVICE_D

370D METERS - ORIG - DEMAND COMPONENT RB_PLT_O_D370 METERD

370C METERS - ORIG - CUST COMPONENT RB_PLT_O_D370 METERC

371 INSTALLATIONS ON CUST PREMISES -ORIG RB_PLT_O_D371 CUST371

373 STREET LIGHTING & SIGNAL SYS - ORIG RB_PLT_O_D373 CUST373

374 ASSET RETIREMENT COSTS RB_PLT_O_D APPD

389 LAND & LAND RIGHTS - ORIG RB_PLT_O_G389 APBD

390 STRUCTURES & IMPROVEMENTS - ORIG RB_PLT_O_G390 APBD

391 OFFICE FURNITURE & EQUIP - ORIG RB_PLT_O_G391 APBD

392 TRANSPORTATION EQUIPMENT - ORIG RB_PLT_O_G392 APBD

393 STORES EQUIPMENT - ORIG RB_PLT_O_G393 APBD

394 TOOLS, SHOP & GARAGE EQUIP - ORIG RB_PLT_O_G394 APBD

395 LABORATORY EQUIPMENT - ORIG RB_PLT_O_G395 APBD

36 of 45

Exhibit JC-8


Account Description Total Code Method396 POWER OPERATED EQUIPMENT - ORIG RB_PLT_O_G396 APBD

397 COMMUNICATION EQUIPMENT - ORIG RB_PLT_O_G397 APBD

398 MISCELLANEOUS EQUIPMENT - ORIG RB_PLT_O_G398 APBD

399 OTHER TANGIBLE PROPERTY RB_PLT_O_G399 APBD

403_360 LAND & LAND RIGHTS - DEPR EXP EX_DEP_D RB_PLT_O_D360

403_361 STRUCTURES & IMPROVEMENTS - DEPR EXP EX_DEP_D RB_PLT_O_D361

403_362 STATION EQUIPMENT - DEPR EXP EX_DEP_D RB_PLT_O_D362

403_364 POLES, TOWERS & FIXTURES LTG - DEPR EXP EX_DEP_D RB_PLT_O_D_OH4

403_365 OH CONDUCTORS & DEVICES - DEPR EXP EX_DEP_D RB_PLT_O_D_OH5

403_366 UG CONDUIT SEC - DEPR EXP EX_DEP_D RB_PLT_O_D_UG6

403_367 UG CONDUCTORS & DEVICES - DEPR EXP EX_DEP_D RB_PLT_O_D_UG7

403_368 LINE TRANSFORMERS - DEPR EXP EX_DEP_D RB_PLT_O_D368

403_369 SERVICES - DEPR EXP EX_DEP_D RB_PLT_O_D369

403_370 METERS - DEPR EXP EX_DEP_D RB_PLT_O_D370

403_371 INSTALLATIONS ON CUST PREMISES -DEPR EXP EX_DEP_D RB_PLT_O_D371

403_373 STREET LIGHTING & SIGNAL SYS - DEPR EXP EX_DEP_D RB_PLT_O_D373

403_389 LAND & LAND RIGHTS - DEPR EXP EX_DEP_G RB_PLT_O_G389

403_390 STRUCTURES & IMPROVEMENTS - DEPR EXP EX_DEP_G RB_PLT_O_G390

403_391 OFFICE FURNITURE & EQUIP - DEPR EXP EX_DEP_G RB_PLT_O_G391

403_392 TRANSPORTATION EQUIPMENT - DEPR EXP EX_DEP_G RB_PLT_O_G392

403_393 STORES EQUIPMENT - DEPR EXP EX_DEP_G RB_PLT_O_G393

403_394 TOOLS, SHOP & GARAGE EQUIP - DEPR EXP EX_DEP_G RB_PLT_O_G394

403_395 LABORATORY EQUIPMENT - DEPR EXP EX_DEP_G RB_PLT_O_G395

403_396 POWER OPERATED EQUIPMENT - DEPR EXP EX_DEP_G RB_PLT_O_G396

403_397 COMMUNICATION EQUIPMENT - DEPR EXP EX_DEP_G RB_PLT_O_G397

403_398 MISCELLANEOUS EQUIPMENT - DEPR EXP EX_DEP_G RB_PLT_O_G398

404 AMORTIZATION - LIMITED TERM ELECTRIC PROPERTY EX_AMORT RB_PLT_O_D

407_USF AMORTIZATION - UNIVERSAL SERVICE EX_AMORT APBD

407_STORM AMORTIZATION - STORM EX_AMORT APBD

407_TMI/OC AMORTIZATION -TMI/OC EX_AMORT AMORT_KWH

407_COR AMORTIZATION -COR EX_AMORT RB_PLT_O_D

407_SALE AMORTIZATION -GAIN ON SALE EX_AMORT RB_PLT_O_D

407_VMS AMORTIZATION - VMS EX_AMORT RB_PLT_O_D

37 of 45

Exhibit JC-8


Account Description Total Code Method408_Payroll/UnemploymentTAX OTHER THAN INCOME - PAYROLL & UNEMPLOYMENT EX_TOI LEXP

408_PROP TX TAX OTHER THAN INCOME - PROPERTY TAX EX_TOI RB_PLT_O

408_Other TAX OTHER THAN INCOME - OTHER EX_TOI RB_PLT_O

450 REV ELECTRIC SERVICE FORF DISC REV_CRED LATE_PAY

451 REV MISC SERVICE REV_CRED INI_SERV

ADJ_451 REV MISC SERVICE - ADJUSTMENT REV_CRED REV_SALE_DIST

454 REV RENT FROM ELEC PROP REV_CRED RB_PLT_O_D

456_OTHER REV OTHER ELEC REVS REV_CRED RB_PLT_O_D

456_POWERGUARD REV OTHER ELEC REVS - RELATED TO POWER GUARD REV_CRED POW_GRD

524 MISC NUCLEAR POWER EXPENSE EXP_O_P APPD

580P OPERATION SUPERVISION & ENGINEERING - PRI EXP_O_D APPD

580S OPERATION SUPERVISION & ENGINEERING - SEC EXP_O_D APSD

580LP OPERATION SUPERVISION & ENGINEERING - LABOR - PRI LEXP_O_D APPD

580LS OPERATION SUPERVISION & ENGINEERING - LABOR - SEC LEXP_O_D APSD

581 LOAD DISPATCHING EXP_O_D1_DISP APPD

581L LOAD DISPATCHING LEXP_O_D1_DISP APPD

582 STATION EXPENSES EXP_O_D1 RB_PLT_O_D362

582L STATION EXPENSES LEXP_O_D1 RB_PLT_O_D362

583 OH LINE EXPENSES EXP_O_D1 RB_PLT_O_D_OH5

583L OH LINE EXPENSES LEXP_O_D1 RB_PLT_O_D_OH5

584 UG LINE EXPENSES EXP_O_D1 RB_PLT_O_D_UG7

584L UG LINE EXPENSES LEXP_O_D1 RB_PLT_O_D_UG7

585 ST LTG & SIGNAL SYSTEM EXPENSES EXP_O_D1 ALLOC585

585L ST LTG & SIGNAL SYSTEM EXPENSES LEXP_O_D1 ALLOC585

586 METERS EXPENSES EXP_O_D1 RB_PLT_O_D370

586L METERS EXPENSES LEXP_O_D1 RB_PLT_O_D370

588 MISCELLANEOUS EXPENSES EXP_O_D1 DISTCLA

588L MISCELLANEOUS EXPENSES LEXP_O_D1 DISTCLA

589P RENTS - PRI EXP_O_D1 APPD

589S RENTS - SEC EXP_O_D1 APSD

590P MAINTCE SUPERVISION & ENGINEERING - PRI EXP_M_D APPD

590S MAINTCE SUPERVISION & ENGINEERING - SEC EXP_M_D APSD

590LP MAINTCE SUPERVISION & ENGINEERING - LABOR - PRI LEXP_M_D APPD

38 of 45

Exhibit JC-8


Account Description Total Code Method590LS MAINTCE SUPERVISION & ENGINEERING - LABOR - PRI LEXP_M_D APSD

591 MAINTENANCE OF STRUCTURES EXP_M_D1 APPD

591L MAINTENANCE OF STRUCTURES LEXP_M_D1 APPD

592 MAINTENANCE OF STATION EQUIPMENT EXP_M_D1 RB_PLT_O_D362

592L MAINTENANCE OF STATION EQUIPMENT LEXP_M_D1 RB_PLT_O_D362

593 MAINTENANCE OF OH LINES EXP_M_D1 RB_PLT_O_D_OH

593L MAINTENANCE OF OH LINES LEXP_M_D1 RB_PLT_O_D_OH

594 MAINTENANCE OF UG LINES EXP_M_D1 RB_PLT_O_D_UG

594L MAINTENANCE OF UG LINES LEXP_M_D1 RB_PLT_O_D_UG

595 MAINTENANCE OF LINE TRANSFORMERS EXP_M_D1 RB_PLT_O_D368

595L MAINTENANCE OF LINE TRANSFORMERS LEXP_M_D1 RB_PLT_O_D368

596 MAINTNCE OF ST LTG & SIGNAL SYSTEMS EXP_M_D1 ALLOC596

596L MAINTNCE OF ST LTG & SIGNAL SYSTEMS LEXP_M_D1 ALLOC596

597 MAINTENANCE OF METERS EXP_M_D1 RB_PLT_O_D370

597L MAINTENANCE OF METERS LEXP_M_D1 RB_PLT_O_D370

598 MAINTCE OF MISC DISTRIBUTION PLANT EXP_M_D1 DISTCLA

598L MAINTCE OF MISC DISTRIBUTION PLANT LEXP_M_D1 DISTCLA

901 SUPERVISION EXP_O_CA ALLOC901

901L SUPERVISION LEXP_O_CA ALLOC901

902 METER READING EXPENSES EXP_O_CA RB_PLT_O_D370

902L METER READING EXPENSES LEXP_O_CA RB_PLT_O_D370

903 CUST RECORDS & COLLECTION EXPENSES EXP_O_CA RB_PLT_O_D370

903L CUST RECORDS & COLLECTION EXPENSES LEXP_O_CA RB_PLT_O_D370

904 CUSTOMER UNCOLLECTIBLE EXPENSES EXP_O_CA KWH

905 MISC CUSTOMER ACCOUNTS EXPENSES EXP_O_CA ALLOC905

905L MISC CUSTOMER ACCOUNTS EXPENSES LEXP_O_CA ALLOC905

907 SUPERVISION EXP_O_CS APPD

907L SUPERVISION LEXP_O_CS APPD

908 CUSTOMER ASSISTANCE EXPENSES EXP_O_CS APPD

908L CUSTOMER ASSISTANCE EXPENSES LEXP_O_CS APPD

909 INFO&INSTRCTADVERTIS EXP_O_CS APPD

910 MISC CUST SERV & INFO EXPENSES EXP_O_CS APPD

910L MISC CUST SERV & INFO EXPENSES LEXP_O_CS APPD

39 of 45

Exhibit JC-8


Account Description Total Code Method911 Sales Expense EXP_O_S APPD

920 Admn&GenerlSalaries EXP_O_AG APPD

920L Admn&GenerlSalaries LEXP_O_AG APPD

921 OFFICE SUPPLIES & EXPENSES EXP_O_AG APPD

922 AdminExpTransfrdCr EXP_O_AG APPD

923 OUTSIDE SERVICES EMPLOYED EXP_O_AG APPD

923L OUTSIDE SERVICES EMPLOYED LEXP_O_AG APPD

924 PROPERTY INSURANCE EXP_O_AG APPD

925 Injuries&Damages EXP_O_AG APPD

925L Injuries&Damages LEXP_O_AG APPD

926 PENSIONS & BENEFITS EXP_O_AG APPD

926L PENSIONS & BENEFITS LEXP_O_AG APPD

928 RegulatryCommssnExp EXP_O_AG APPD

930.1 GENERAL ADVERTISING EXPENSES EXP_O_AG APPD

930.2 MISC GENERAL EXPENSES EXP_O_AG APPD

931 RENTS EXP_O_AG APPD

935 MAINTENANCE OF GENERAL PLANT EXP_M_AG APPD

935L MAINTENANCE OF GENERAL PLANT LEXP_M_AG APPD

ADJ_1 ADJ - Revenue Normalization Adjustment ADJ_EXP EX_DEP

ADJ_2_Exp ADJ - Reclass Amortization of PDMS Regulatory Assets (Deduct) ADJ_EXP APBD

ADJ_2_Amort ADJ - Reclass Amortization of PDMS Regulatory Assets (Add) ADJ_AMORT AMORT_KWH

ADJ_3 ADJ - INTEREST ON CUSTOMER DEPOSITS ADJ_EXP CUST_DEP

ADJ_4 ADJ - ANNUALIZE PAYROLL WAGE RATE INCREASES ADJ_EXP LEXP

ADJ_4a ADJ - SAVINGS PLAN MATCHING ADJ_EXP LEXP

ADJ_4b ADJ - FICA TAX ON PAYROLL WAGE INCREASE ADJ_TOI LEXP

ADJ_5 ADJ - RECLASS AMORTIZATION OF NET LOSS ON REAQUIRED DEBT ADJ_EXP EX_TOI

ADJ_6 ADJ - BPU AND RPA ASSESSMENTS ADJ_EXP RB_PLT_O_D

ADJ_7 ADJ - MGMT AUDIT CONSULT FEES ADJ_EXP APBD

ADJ_8 ADJ - RATE CASE EXPENSE ADJ_EXP APBD

ADJ_9 ADJ - Recover LCAPP Administrative Costs ADJ_EXP APBD

ADJ_10a ADJ - Pension Smoothing ADJ_EXP LEXP

ADJ_10b ADJ - OPEB Smoothing ADJ_EXP LEXP

ADJ_11 ADJ - Normalize Forestry Maintence Expense ADJ_EXP RB_PLT_O_D_OH4

40 of 45

Exhibit JC-8


Account Description Total Code MethodADJ_12 ADJ - AMORTIZATION OF FORESTRY REGULATORY ASSET ADJ_AMORT RB_PLT_O_D_OH4

ADJ_13 ADJ - ANNUALIZE DEPRECIATION EXPENSE ADJ_DEP EX_DEP

ADJ_14 ADJ - AVERAGE NET SALVAGE ADJ_DEP RB_PLT_O_D

ADJ_15 ADJ - STORM DAMAGE COST AMORTIZATION ADJ_AMORT APBD

ADJ_16 ADJ - Service Company Depreciation Expense at JCP&L Rates ADJ_EXP EX_DEP

ADJ_17 ADJ - Excess Cost of Removal (2002 rate case) ADJ_AMORT RB_PLT_O_D

ADJ_18 ADJ - TMI 2 PDMS ADJ_AMORT AMORT_KWH

ADJ_19 ADJ_Annualize Payroll Wages for additional Bargaining Employees ADJ_EXP LEXP

ADJ_19a ADJ - SAVINGS PLAN MATCH ADJ_EXP LEXP

ADJ_19b ADJ - FICA Tax on Payroll Wage Rate Increases ADJ_TOI EX_TOI

ADJ_20 ADJ - SERP/EDCP ADJ_EXP LEXP

ADJ_21 ADJ - Advertising removal ADJ_EXP APBD

ADJ_25 ADJ -Gain on Sale of Property (Customer Share) ADJ_EXP RB_PLT_O_D

D_EX_CUST DIST PLANT EXCL CUST COMP - ORIG DISTCLA FORMULA

DED_INT INTEREST EXPENSE DED_FED RB

DED_NORM NORMALIZED ADJUSTMENTS DED_FED RB_PLT_O

DED_ST ADDITIONAL STATE TAX ADJUSTMENTS DED_STATE EX_DEP

EX_AMORT_NORM AMORTIZATION EXPENSES-ADJUSTED AMORT_EXP FORMULA

EX_DEP_NORM DEPRECIATION EXPENSES- ADJUSTED DEP_EXP FORMULA

EX_NORM TOTAL EXPENSES TOT_EX FORMULA

EX_TOI_NORM TAXES OTHER THAN INCOME TAXES TOI_EX FORMULA

EXP_NORM OPERATION & MAINTENANCE EXPENSES OM_EXP FORMULA

FED_TAXABLE_NORMFEDERAL TAXABLE TAXABLE_FED FORMULA

FIT_NORM FEDERAL INCOME TAX - CURRENT NORM_SIT FORMULA

FIT_NORM_EX_SYN STATE INC TAX EXCL INT SYNCHRONIZATION CALC_TAX FORMULA

IBT_NORM INCOME BEFORE TAX NORM_IBT FORMULA

INC_TAX_NORM INCOME TAX NORM_TAX FORMULA

FICA FICA Tax on Payroll Wage Rate Increases INC_TAX RB_PLT_O

ITC INVESTMENT TAX CREDIT AMORTIZATION INC_TAX RB_PLT_O

NET_OP_INC NET OPERATING INCOME NET_INCOME FORMULA

OM_EX_AG O&M EXPENSES EXCLUDING A&G OM_LESS_AG FORMULA

RB_DIT_D RB DED - ACCUM DEFRRED INCOME TAX - DIST RB_ADJ RB_PLT_O_D

RB_CR RB- CUSTOMER REFUNDS RB_ADJ RB_PLT_O_D

41 of 45

Exhibit JC-8


Account Description Total Code MethodRB_ECR RB ADD - EXCESS COST OF REMOVAL RB_ADJ RB_PLT_O_D

RB_M&S RB ADD - MATERIALS & SUPPLIES RB_ADJ RB_PLT_O_D

RB_RQ_DEBT RB - DED UNAMORT GAIN / (LOSS) REAQUIRED DEBT RB_ADJ RB_PLT

RB_WC RB ADD - CASH WORKING CAPITAL RB_ADJ OM_LESS_AG

RB_OPERATING RESERVE NETRB- OPERATING RESERVE NET RB_ADJ LEXP

REV_DIST DISTRIBUTION REVENUE REV_SALE_DIST DIST_REV

REV_DIST_NORM DISTRIBUTION REVENUE NORM_REV_DIST FORMULA

REV_NORM OPERATING REVENUES TOT_REV FORMULA

SIT_NORM STATE INC TAX NORM_SIT FORMULA

SIT_NORM_EX_SYN STATE INC TAX EXCL INT SYNCHRONIZATION CALC_TAX FORMULA

ST_TAXABLE_NORM STATE TAXABLE INCOME TAXABLE_STATE FORMULA

920_GT Admn&GenerlSalaries - GT EXP_O_AG A&G_GT

920L_GT Admn&GenerlSalaries - GT LEXP_O_AG A&G_GT

921_GT OFFICE SUPPLIES & EXPENSES - GT EXP_O_AG A&G_GT

921L_GT OFFICE SUPPLIES & EXPENSES - GT LEXP_O_AG A&G_GT

922_GT AdminExpTransfrdCr - GT EXP_O_AG A&G_GT

923_GT OUTSIDE SERVICES EMPLOYED - GT EXP_O_AG A&G_GT

923L_GT OUTSIDE SERVICES EMPLOYED - GT LEXP_O_AG A&G_GT

924_GT PROPERTY INSURANCE - GT EXP_O_AG A&G_GT

924L_GT PROPERTY INSURANCE - GT LEXP_O_AG A&G_GT

925_GT Injuries&Damages - GT EXP_O_AG A&G_GT

925L_GT Injuries&Damages _GT LEXP_O_AG A&G_GT

926_GT PENSIONS & BENEFITS - GT EXP_O_AG A&G_GT

926L_GT PENSIONS & BENEFITS - GT LEXP_O_AG A&G_GT

928_GT RegulatryCommssnExp - GT EXP_O_AG A&G_GT

930.1_GT GENERAL ADVERTISING EXPENSES-GT EXP_O_AG A&G_GT

930.2_GT MISC GENERAL EXPENSES-GT EXP_O_AG A&G_GT

930.2L_GT MISC GENERAL EXPENSES-GT LEXP_O_AG A&G_GT

931_GT RENTS-GT EXP_O_AG A&G_GT

931L_GT RENTS - LABOR-GT LEXP_O_AG A&G_GT

935_GT MAINTENANCE OF GENERAL PLANT-GT EXP_M_AG A&G_GT

935L_GT MAINTENANCE OF GENERAL PLANT-GT LEXP_M_AG A&G_GT

42 of 45

Exhibit JC-8


Account FormulaD_EX_CUST RB_PLT_O_D - "369C" - "370C"

OM_EX_AG EXP - EXP_?_AG

REV_DIST_NORM REV_SALE_DIST

REV_NORM NORM_REV+ REV_CRED

EX_DEP_NORM EX_DEP + ADJ_DEP

EX_AMORT_NORM EX_AMORT+ ADJ_AMORT

EX_NORM EXP_NORM + EX_DEP_NORM + EX_AMORT_NORM + EX_TOI_NORM

EX_TOI_NORM EX_TOI + ADJ_TOI

EXP_NORM EXP+ADJ_EXP

IBT_NORM REV_NORM - "EX_NORM"

ST_TAXABLE_NORM IBT_NORM + DED

SIT_NORM_EX_SYN ST_TAXABLE_NORM *.09

SIT_NORM ST_TAXABLE_NORM *.09

FED_TAXABLE_NORM IBT_NORM + DED_FED - SIT_NORM_EX_SYN

FIT_NORM_EX_SYN FED_TAXABLE_NORM * .35

FIT_NORM FED_TAXABLE_NORM * .35

INC_TAX_NORM SIT_NORM + "FIT_NORM" +"ITC"

NET_OP_INC IBT_NORM - "INC_TAX_NORM"

43 of 45

Exhibit JC-8


Group Rate CodeALL RS

ALL RT

ALL GS

ALL GST

ALL GP

ALL GT_D

ALL GT230

ALL GT34

ALL OL

ALL SL

GT GT_D

GT GT230

GT GT34

SUBTRAN RS

SUBTRAN RT

SUBTRAN GS

SUBTRAN GST

SUBTRAN GP

SUBTRAN GT34

SUBTRAN OL

SUBTRAN SL

PRI RS

PRI RT

PRI GS

PRI GST

PRI GP

PRI OL

PRI SL

SEC RS

SEC RT

SEC GS

SEC GST

SEC OL

SEC SL

SERVC RS

SERVC RT

SERVC GS

SERVC GST

SERVD RS

SERVD RT

SERVD GS

SERVD GST

SERVD OL

SERVD SL

LTG OL

44 of 45

Exhibit JC-8


Group Rate CodeLTG SL

MTR RS

MTR RT

MTR GS

MTR GST

MTR GP

MTR GT_D

MTR GT230

MTR GT34

RES RS

RES RT

COM GS

COM GST

EXLTG RS

EXLTG RT

EXLTG GS

EXLTG GST

EXLTG GP

EXLTG GT_D

EXLTG GT230

EXLTG GT34

POWER_GUARD RS

POWER_GUARD RT

POWER_GUARD GS

45 of 45

Exhibit JC-8


WP 1_ NCDJersey Central Power & LightAverage of 4 Summer Monthly

Non-Coincident Peak Demands (NCD)

2015

Rate Schedules Average NCD

RS 3,219,103

RT 65,447

GS 2,041,814

GST 159,918

GP 393,623

GT 478,693

LTG 43,016

Total 6,401,615

Exhibit JC-8


WP 2_Modified Voltage FactorJersey Central Power & LightModified Voltage Specific Load Factor

Calculations based on NCD

2015

Net System

Requirements

(MWh) NCP

Load Factor

(Energy Cost )

1 minus Load Factor

(Demand Cost)

Company 22,187,152 6,402 39.6% 60.4%

Resale - -

GT 2,015,209 479 48.1% 51.9%

Distribution Primary 20,171,943 5,923 38.9% 61.1%

Rate GP 1,897,752 394 55.0% 45.0%

Distribution Secondary 18,274,191 5,529 37.7% 62.3%

Exhibit JC-8


WP_3 Modified Pri/SecModified Primary/Secondary Segmentation

Based on results from circuit identification study

FERC Account Primary % Secondary %

364 30% 70%

365 30% 70%

366 30% 70%

367 30% 70%

Original Investment Total $ Primary $ Secondary $

364 652,532,650$ 198,735,947$ 453,796,703$

365 966,976,511$ 294,503,260$ 672,473,251$

366 114,294,225$ 34,809,555$ 79,484,670$

367 518,000,169$ 157,762,610$ 360,237,559$

Exhibit JC-8


WP_4 Modified Min Customer Component -Account 370

Modified Minimum Meter Customer Component

A B C D E F G H

Line Rate Schedule Total Value Meter

Total Value of

Transformers

Total Meter &

Transformers

Percentage of FERC

Account Value

Allocated to Rate

Schedule

Account 370

Meter Cost

Percent Cust

Component8

Allocated

Customer

Component

Allocated Demand

Component

1 RS 23,059,560 114,441 23,174,001 55.8% 76,178,658$ 93.3% 71,074,688$ 5,103,970$

2 RT 1,578,804 12,010 1,590,814 3.8% 5,229,399$ 50.1% 2,619,929$ 2,609,470$

3 GS 7,303,293 4,292,836 11,596,129 27.9% 38,119,338$ 42.8% 16,315,076$ 21,804,261$

4 GST 102,380 674,858 777,237 1.9% 2,554,971$ 11.4% 291,267$ 2,263,704$

5 GP 213,802 1,434,394 1,648,196 4.0% 5,418,028$ 100.0% 5,418,028$ -$

6 GT 118,466 2,660,868 2,779,334 6.7% 9,136,356$ 100.0% 9,136,356$ -$

7 Total 32,376,305 9,189,407 41,565,712 100% 136,636,749$ 104,855,343$ 31,781,405$

Notes:

Based on recommendation of Witness Hanser

Column A- Total Value of Meters; Company data

Column B- Total Value of Transformers; Company data

Column C- Calculation: Column A + Column B

Column D- Calculation: Column C, per rate schedule /Column C, Line 7

Column E- Lines 1 through 8 Calculation: Column D, per rate schedule * Column D, Line 7. Line 7, FERC Account 370 Value, from Schedule CBH-3

Column F- Results from meter study on percentage of cost allocated to customer by rate schedule (applicable to RS, RT, GS, GST)

Column G- Calculation: Column E * Column F

Column H- Column E - Column G

Schedule CBH-4

WP 5_Number of Customers by Circuit Type

Average Number of Customers Served by Circuit Type

Average Number of Primary Metered

Customer on Circuit

Average Total Number of Customers

on CircuitCircuits with Primary and Secondary

Customers1.4 989

Circuits with Secondary Metered

Customers Only0 983

Exhibit JC-10 Schedule SJC-1 (12+0)

Proposed Tariff

Parts I, II and III

JERSEY CENTRAL POWER & LIGHT COMPANY BPU NO. 12 ELECTRIC ORIGINAL TITLE SHEET

TARIFF for SERVICE

Part I

General Information

Part II

Standard Terms and Conditions

___________________________________________________________________ Issued: Effective:

Filed pursuant to Order of Board of Public Utilities Docket No. dated

Issued by James V. Fakult, President 300 Madison Avenue, Morristown, NJ 07962-1911


BPU No. 12 ELECTRIC - PART I Original Sheet No. 1

Sheet

No. Revision

No.

A – Service Tariff 2 Original

B – Revision of Tariff 2 Original

C – Exchange of Information 2 Original

D – Statements by Agents 2 Original

E – Agreements and Contracts 2 Original

F – Definitions 3-6 Original

G – Municipalities Served 7-8 Original

H – Customer Contact Information 9 Original

_______________________________________________________________________________ Issued: Effective:



PART I GENERAL INFORMATION

TABLE OF CONTENTS

JERSEY CENTRAL POWER & LIGHT COMPANY BPU No. 12 ELECTRIC - PART I Original Sheet No. 2

A - Service Tariff: This tariff for Service ("Tariff") of Jersey Central Power & Light Company, ("Company"), is filed with the Board of Public Utilities of New Jersey ("BPU") pursuant to NJAC 14:3-1.3. The Standard Terms and Conditions set forth in Part II of this Tariff state the conditions under which Service is rendered, and govern the Company's provision of Full Service, Delivery Service and/or other Services to the extent applicable. The Service Classifications and Riders contained in Part III of this Tariff state the basis for computing the charges to Customers for Service. Except where specifically modified by written contract, all applicable provisions of this Tariff constitute, or are a part of, each service contract, express or implied, and both the Customer and the Company shall be bound thereby. B - Revision of Tariff: The Company may at any time, and in any manner permitted by law and the applicable rules and regulations of the BPU, supplement, terminate, change, or modify this Tariff or any part thereof. C - Exchange of Information: The Company will, at the Customer's request, explain the provisions of its Tariff and inform the Customer as to the conditions under which Service can be obtained from the Company's system. It is the responsibility of the Customer or his agent, before making his initial electrical installation or planning material changes in an existing installation, to obtain from the Company information regarding the characteristics of available Service, its designation of the point of attachment of the service connection and meter location, and such other information as may be necessary to assure that the Customer's installation will be compatible with the facilities and Service the Company will supply. D - Statements by Agents: No representative of the Company has authority to modify any provision contained in this Tariff or bind the Company by any promise or representation contrary thereto. E - Agreements and Contracts: Standard agreements to provide Service shall be in accordance with Parts II and III of this Tariff. As a condition for establishing, continuing, or resuming the provision of Service in a situation where the Company incurs or will incur greater than normal investment cost or operating expense in order to meet the Customer's special or unusual Service requirements, or to protect the Company's system from undue disturbance of voltage regulation or other adverse effects, and in order to avoid undue discrimination, the Company may require an agreement for a longer term than specified in the applicable Service Classification, may require a contribution in aid of construction and may establish such minimum charges and facilities charges as may be equitable under the circumstances. _________________________________________________________________________________ Issued: Effective:



General Information


F – Definitions: The following terms are herein defined for general reference to assist in their application in Parts II and III of this Tariff. (1) Alternative Electric Supplier: Any person, corporation or other entity, other than the Company, that has applied for and received an electric power supplier license from the BPU. (2) Applicant: Any person, corporation or other entity that (a) desires to receive from the Company electric generation or any other Service provided for in this Tariff, (b) complies completely with all Company requirements for obtaining electric generation or any other Service provided for in this Tariff, (c) has filed and is awaiting Company approval of its application for Service, and (d) is not yet actually receiving from the Company any Service provided for in this Tariff. An Applicant shall become a Customer for purposes of this Tariff only after it actually starts receiving the applicable Service from the Company under this Tariff. (3) Beneficiary: The person, corporation or the entity financially benefiting from the service. (4) Billing Month: Generally, that calendar month in which the majority of the Company's meters are read for the purpose of establishing the electric service usage of Customers for their prior 26 to 35 day period. (5) Connected Load: The sum of the input ratings of all electric-using devices located on the Customer's premises and which are or can be, by the insertion of a fuse, closing of a switch, or any similar method, connected simultaneously to the Company's Service. Although the manufacturer's nameplate rating may be used to determine the input rating of any particular device, the Company may instead determine the input rating of any device by test. (6) Contract Capacity: That electrical capacity which the Customer specifies is needed to supply the Customer's requirements for Service and which the Company agrees to furnish through either Full Service or Delivery Service. (7) Contract Location: Each metering point shall be considered a contract location and shall be metered and billed under a separate service contract. In cases where unmetered service is provided, the Point of Delivery shall be considered a contract location. (8) Customer: Any person, partnership, association, corporation, or agency of municipal, county, state, or federal government receiving any Service rendered by the Company under this Tariff at a Contract Location. The term "Customer" shall also include Applicant when, in the Company's opinion, the specific provision of this Tariff was intended to be so inclusive. Any customer receiving Delivery Service shall simultaneously be a customer of an Alternative Electric Supplier. (9) Delivery Service: The provision of electric distribution and other services by the Company to Customers under this Tariff who purchase their electric generation service from Alternative Electric Suppliers. _________________________________________________________________________________ Issued: Effective:



General Information


(10) End User: A person who receives, uses or consumes service. An end user may or may not be a customer as defined herein. (11) Full Service: The provision of electric distribution and other services by the Company to Customers under this Tariff who purchase their electric generation service from the Company. (12) Line Extension: This term applies to those overhead or underground facilities for the distribution or transmission of electrical energy to serve new Customers or the enlarged load of existing Customers which are constructed by the Company as a specific project (a) on a public highway and/or (b) on a right-of-way over private or public land to serve one or more Customers. Such an extension may be an addition to and/or upgrade of existing facilities or a new installation of facilities. A line extension originates at the pole or point at which it is connected to the existing facilities or where such upgraded facilities are required and it extends to and includes (a) the most remote pole or point from which a "Service Drop" or "Underground Service Connection" is installed, or (b) to the point at which a "Service Lateral" originates. (13) Point of Delivery: The point at which the Customer receives Service and from which point inward, with respect to the premises served, the Customer assumes responsibility and liability for the presence or use of electricity in the Customer's installation. (14) Residence: A structure or portion of a structure intended for use as sleeping quarters by a person or persons, and containing cooking and sanitary facilities.

Auxiliary Residential Purposes: Electric loads used on the premises in conjunction with the operation, use, and maintenance of an individual Residence. Such loads may include yard lighting, swimming pool pumps and heaters, saunas, driveway heaters, household workshops, yard maintenance equipment, and garages or outbuildings when used in conjunction with the operation, use, or maintenance of the Residence.

Multiple Residential Structure: A structure containing more than one Residence and having no direct access between them except from the outside or a common hall.

Group Residential Structure: A structure containing a Residence and five or more sleeping quarters intended for rental purposes, and not qualifying as a Multiple Residential Structure.

Individual Residential Structure: A structure containing a Residence and not qualifying as a Multiple Residential Structure or a Group Residential Structure.

Incidental Non-Residential Purposes: Non-Residential loads totaling 10 kW or less and which are less than 30% of the Residential and/or Auxiliary Residential connected load it is metered with. Non-Residential Purposes: Electric loads which do not qualify under "residential purposes" or "auxiliary residential purposes." Such loads shall include but are not limited to, ceramic kilns, electric welders, greenhouses, and loads used for farming, business, professional, avocation, or animal housing purposes.

_________________________________________________________________________________ Issued: Effective:



General Information


BPU No. 12 ELECTRIC - PART I Original Sheet No. 5

(15) Service: The term "Service" (generally upper case), as used in this Tariff, references any electricity, or access to electricity, that is provided by the Company pursuant to this Tariff, or anything related to the provision of electricity, or access to electricity, provided or rendered by the Company pursuant to this Tariff. Note that the word "service" (generally lower case) is also used from time to time in this Tariff to reference services rendered by entities other than the Company (such as Alternative Electric Suppliers). The distinction between the Company's Services and other entities' services is apparent from the context, and the use of upper and lower case is intended to aid the reader in taking note of the distinction. (16) Service Connection: The conductors and equipment for delivering Service from the Company's supply system to the service entrance on the customer's premises. If overhead, such Service Connection, also known as a "Service Drop," terminates at a fixture or fixtures installed on the Customer's building or structure at a location designated by the Company which will provide the required clearance of the Service Drop conductors with respect to intervening objects or surfaces. An underground Service Connection is the equivalent of the overhead Service Connection and terminates either at the Customer's over-current protective device on the inside of the first foundation wall adjacent to the street on which the Company's mains are situated or at the meter base installed as part of the “Service Entrance”. If the Company's primary or transmission delivery system is directly connected to the Customer's facilities, such as through transformation or circuit breaking facilities which constitute the service connection, the Point of Delivery shall be the point of connection between the Customer's facilities and the Company's facilities, which is usually identified in a written contract that provides for such direct connection. In other instances, the Point of Delivery is as specified in the definition of "Service Entrance." (17) Service Drop: A Company-owned overhead Service Connection. (18) Service Entrance or Entrance Facilities: In general, the conductors or accessory equipment by which electricity is carried from the Service Connection to the supply side of the devices protecting the Customer's circuits. If the Service Entrance is owned by the Customer, it is referred to as "Customer's Entrance Facilities" and the Point of Delivery is the junction of the Service Connection conductors with the Service Entrance. If the Service Entrance is owned by the Company, it is referred to as "Company's Service Entrance" and the Point of Delivery is at the supply side of the devices protecting the Customer's circuits. The metering devices are not included as part of the Service Entrance. (19) Service Lateral: The electrical facilities constituting a branch from the Company's system, installed on private property to serve a single Customer. A Service Lateral may be either overhead or underground. If overhead, the Service Lateral originates at the pole or point at which connection is made to the existing system or line extension and extends to the pole or other aerial support where the Service Drop originates. When a secondary underground Service Lateral is owned, installed, and maintained by the Customer, it shall consist of the specified conduit and cable between its connection with the Company's system and the premises where the Service is to be used. A non-secondary overhead or underground Service Lateral may provide a circuit connection to Company-owned or Customer-owned transformers set in a vault or on a pad on the Customer's premises. _________________________________________________________________________________ Issued: Effective:



General Information


(20) Standby Service: Service that the Customer may receive or may request that the Company furnish in the event of a breakdown, shutdown, failure, or other impairment of a generator on the Customer's premises, from which the Customer normally receives all or a portion of his energy requirements. (21) Summary Billing: A Service whereby the Company will add together the charges for multiple Full Service accounts maintained by one Customer and provide the Customer with a single bill. (22) Tampering: Tampering shall mean connecting or causing to be connected by wire or any other device with the wires, cables or conductors of the Company, or connecting, disconnecting or shunting the meters, cables, conductors or other equipment of the Company, without the Company’s permission. (See Part II, Sections 5.03, 6.04, 6.05, 6.06, 6.07, 6.08 and 7.03) (See N.J.S.A. 2C:20-8) _________________________________________________________________________________ Issued: Effective:



General Information


G - Municipalities Served: The following list designates those municipalities in which the Company serves the public through its distribution facilities. BURLINGTON COUNTY Chesterfield Twp. New Hanover Twp. North Hanover Twp. Pemberton Boro Pemberton Twp. Southhampton Twp. Springfield Twp. Woodland Twp. Wrightstown Boro ESSEX COUNTY Livingston Twp. Maplewood Twp. Millburn Twp. HUNTERDON COUNTY Alexandria Twp. Bethlehem Twp. Bloomsbury Boro Califon Boro Clinton, Town of Clinton Twp. Delaware Twp. East Amwell Twp. Flemington Boro Franklin Twp. Frenchtown Boro Glen Gardner Boro Hampton Boro High Bridge Boro Holland Twp. Kingwood Twp. Lambertville, City of Lebanon Boro Lebanon Twp. Milford Boro Raritan Twp. Readington Twp. Stockton Boro Tewksbury Twp. Union Twp. West Amwell Twp.

MERCER COUNTY East Windsor Twp. Hightstown Boro Hopewell Twp. Washington Twp. West Windsor Twp. MIDDLESEX COUNTY Cranbury Twp. East Brunswick Twp. Helmetta Boro Jamesburg Boro Monroe Twp. Old Bridge Twp. Sayreville Boro South Amboy, City of South Brunswick Twp. Spotswood Boro MONMOUTH COUNTY Aberdeen Twp. Allenhurst Boro Asbury Park, City of Atlantic Highlands Boro Avon-by-the Sea Boro Belmar Boro Bradley Beach Boro Brielle Boro Colts Neck Twp. Deal Boro Eatontown Boro Englishtown Boro Fair Haven Boro Farmingdale Boro Freehold Boro Freehold Twp. Hazlet Twp. Highlands Boro Holmdel Twp. Howell Twp. Interlaken Boro Keansburg Boro Keyport Boro

MONMOUTH COUNTY (Continued) Little Silver Boro Loch Arbour, Village of Long Branch, City of Manalapan Twp. Manasquan Boro Marlboro Twp. Matawan Boro Middletown Twp. Millstone Twp. Monmouth Beach Boro Neptune City Boro Neptune Twp. Oceanport Boro Ocean Twp. Red Bank Boro Roosevelt Boro Rumson Boro Sea Bright Boro Sea Girt Boro Shrewsbury Boro Shrewsbury Twp. South Belmar Boro Spring Lake Boro Spring Lake Heights Boro Tinton Falls Boro Union Beach Boro Upper Freehold Twp. Wall Twp. West Long Branch Boro MORRIS COUNTY Boonton, Town of Boonton Twp. Butler Boro Chatham Boro Chatham Twp. Chester Boro Chester Twp. Denville Twp. Dover, Town of East Hanover Twp.




General Information


MORRIS COUNTY (Continued) Florham Park Boro Hanover Twp. Harding Twp. Jefferson Twp. Kinnelon Boro Lincoln Park Boro Long Hill Twp. Madison Boro Mendham Boro Mendham Twp. Mine Hill Twp. Montville Twp. Morris Twp. Morristown, Town of Morris Plans Boro Mountain Lakes Boro Mt. Arlington Boro Mt. Olive Twp. Netcong Boro Parsippany-Troy Hills Twp. Pequannock Twp. Randolph Twp. Riverdale Boro Rockaway Boro Rockaway Twp Roxbury Twp. Victory Gardens Boro Washington Twp. Wharton Boro OCEAN COUNTY Barnegat Twp. Bay Head Boro Beachwood Boro Berkeley Twp. Brick Twp. Dover Twp. Island Heights Boro Jackson Twp. Lacey Twp. Lakehurst Boro Lakewood Twp. Lavallette Boro Manchester Twp.

OCEAN COUNTY (Continued) Mantoloking Boro Ocean Twp. Ocean Gate Boro Pine Beach Boro Plumsted Twp. Point Pleasant Boro Point Pleasant Beach Boro Seaside Heights Boro Seaside Park Boro South Toms River PASSAIC COUNTY Bloomingdale Boro Pompton Lakes Boro Ringwood Boro Wanaque Boro Wayne Twp. West Milford Twp. SOMERSET COUNTY Bedminster Twp. Bernards Twp. Bernardsville Boro Branchburg Twp. Bridgewater Twp. Far Hills Boro Green Brook Twp. Hillsborough Twp. Peapack-Gladstone Boro Warren Twp. Watchung Boro SUSSEX COUNTY Andover Boro Andover Twp. Branchville Boro Byram Twp. Frankford Twp. Franklin Boro Fredon Twp. Green Twp. Hamburg Boro Hampton Twp. Hardyston Twp.

SUSSEX COUNTY (Continued) Hopatcong Boro Lafayette Twp. Montague Twp. Newton, Town of Ogdensburg Boro Sandyston Twp. Sparta Twp. Stanhope Boro Stillwater Twp. Sussex Boro Vernon Twp. Wallpack Twp. Wantage Twp. UNION COUNTY Berkeley Heights Twp. Mountainside Boro New Providence Boro Springfield Twp. Summit, City of WARREN COUNTY Allamuchy Twp. Alpha Boro Belvidere, Town of Blairstown Twp. Franklin Twp. Frelinghuysen Twp. Greenwich Twp. Hackettstown, Town of Hardwick Twp. Harmony Twp. Hope Twp. Independence Twp. Knowlton Twp. Liberty Twp. Lopatcong Twp. Mansfield Twp. Oxford Twp. Phillipsburg, Town of Pohatcong Twp. Washington Boro Washington Twp. White Twp




General Information


H – Customer Contact Information: Emergency / Power Outage Reporting 1-888-544-4877 General Customer Service 1-800-662-3115 Payment Options 1-800-962-0383 Telecommunications Relay Service (TRS) for the Hearing Impaired 711 Morristown General Office 300 Madison Avenue, Morristown, NJ 07962-1911 1-973-401-8200 Customer Billing Questions or Complaints JCP&L 76 S. Main Street, A-RPC, Akron, OH 44308-1890 Website: http://www.firstenergycorp.com Northern Region Business Offices: Morristown 300 Madison Avenue, Morristown, NJ 07962 ALL Hopatcong 175 Center Street, Landing, NJ 07850 TELEPHONE Phillipsburg 400 Lincoln Street, Phillipsburg, NJ 08865 INQUIRIES PLEASE USE Central Region Business Offices: CUSTOMER Allenhurst 300 Main Street, Allenhurst, NJ 07711 CONTACT Toms River 25 Adafre Avenue, Toms River, NJ 08753 INFORMATION Old Bridge 999 Englishtown Road, Old Bridge, NJ 08857 ABOVE _________________________________________________________________________________ Issued: Effective:



General Information


BPU No. 12 ELECTRIC - PART II Original Sheet No. 1

Sheet No.

RevisionNo.

Section 1 - Service Availability

1.01 Characteristics of Service 5 Original

1.02 Single Point of Delivery 6 Original

1.03 Compliance with Service Classification 6 Original

1.04 Residential Purposes 6 Original

1.05 Resale of Service 6 Original

1.06 Unusual Conditions 6 Original

1.07 Curtailable Load Limitation 7 Original

1.08 Multiple Services for Transmission Customers 7 Original

Section 2 – Service Applications, Agreements & Contracts

2.01 Application and Connection 8 Original

2.02 Forms and Information 8 Original

2.03 Selection of Service Classification 8 Original

2.04 Modification or Rejection of Application 9 Original

2.05 Contract by Use of Service 9 Original

2.06 Term of Contract 9 Original

2.07 Unauthorized Use 9 Original

2.08 Statements by Agents 9 Original

2.09 Special Agreements 9 Original

Section 3 – Billings, Payments, Credit Deposits & Metering

3.01 Measurement of Electricity Consumption 10 Original

3.02 Separate Billing for Each Installation 10 Original

3.03 Meter Reading and Billing Period 10 Original

3.04 Prorating of Monthly Charges 10 Original

3.05 Estimated Bills 10 Original

3.06 Billing Adjustments 11 Original

3.07 Billing of Charges in Tariff 11 Original

3.08 Payment of Bills 11 Original

3.09 Guarantee of Payment 11 Original

3.10 Amount of Credit Deposit 12 Original

3.11 Interest on Credit Deposit 12 Original

3.12 Return of Credit Deposit 12 Original

3.13 Final Bill 12 Original 3.14 Taxes on Contributions in Aid of Construction and Customer Advances or Deposits

13 Original




PART II STANDARD TERMS AND CONDITIONS

TABLE OF CONTENTS



Sheet No.

RevisionNo.

Section 3 – Billings, Payments, Credit Deposits & Metering (Continued)

3.15 Unmetered Service 13 Original

3.16 Non-measurable Loads 13 Original

3.17 Equal Payment Plan for Individual Residential Dwelling Units 13 Original

3.18 Returned Payment Charge 13 Original

3.19 Monthly Late Payment Charge 14 Original

3.20 Delinquent Charge 14 Original

3.21 Summary Billing 14 Original

3.22 Special Billing 14 Original

3.23 Metering 14-15 Original

Section 4 – Supply and Use of Service

4.01 Continuity of Service 16 Original

4.02 Temporary Service 16 Original

4.03 Transformation Facilities for Transmission Customers 16 Original

4.04 Emergency Curtailment of Service 17 Original

4.05 Special Company Facilities 17 Original

4.06 Single Source of Energy Supply 17 Original

4.07 Changes in Customer’s Installation 17 Original

4.08 Customer’s Liability to Company 18 Original

4.09 Request for Relocation of, or Work on, Company Facilities 18 Original

4.10 Liability for Supply or Use of Electric Service 18 Original

4.11 Relocation of Meters or Service Equipment 18 Original

4.12 Liability for Acts of Alternative Electric Suppliers 18 Original

Section 5 – Customer’s Installation

5.01 General Requirements 19 Original

5.02 Service Entrance 19 Original

5.03 Inspection and Acceptance 19 Original

5.04 Special Customer Facilities 19 Original

5.05 Regulation of Power Factor 19 Original

5.06 Change in Point of Delivery 20 Original

5.07 Liability for Customer’s Installation 20 Original

5.08 Meter Sockets and Current Transformer Cabinets 20 Original

5.09 Restricted Off-Peak Water Heater Specifications 20 Original

5.10 Restricted Controlled Water Heating Specifications 21 Original





TABLE OF CONTENTS



Sheet No.

RevisionNo.

Section 6 – Company’s Equipment on Customer’s Premises

6.01 Ownership, Maintenance and Removal 22 Original

6.02 Customer’s Responsibility 22 Original

6.03 Access to Customer’s Premises 22 Original

6.04 Tampering 23 Original

6.05 Payment for Repairs or Loss 23 Original

6.06 Service Disconnection and Meter Removal Authorized 23 Original

6.07 Reconnection of Service or Replacement of Meter 23 Original

6.08 Sealing of Meters and Devices 23 Original

6.09 Power Disturbance Protection Service 23 Original

Section 7 – Suspension or Discontinuance of Service

7.01 Work on Company’s Facilities 24 Original

7.02 Compliance with Governmental Orders 24 Original

7.03 Customer Acts or Omissions 24 Original

7.04 Reconnection of Service 25 Original

Section 8 – Service Connections

8.01 General 26 Original

8.02 Overhead Service Connection 26 Original

8.03 Underground Secondary Service Connection (other than a manhole duct system) to Serve an Individual Residential Customer/Applicant

26 Original

8.04 Underground Distribution Service Connection to Serve a Non- Residential Customer 27 Original

8.05 Underground Distribution Service Connection (other than a manhole duct system) in Residential Subdivision 27 Original

8.06 Conventional Underground Service Connection (Secondary Network System) 27 Original

Section 9 – General Interconnect Requirements for On-Site Generation

9.01 through 9.17 28-30 Original


Filed pursuant to Order of Board of Public Utilities

Docket No. dated Issued by James V. Fakult, President 300 Madison Avenue, Morristown, NJ 07962-1911


TABLE OF CONTENTS

JERSEY CENTRAL POWER & LIGHT COMPANY BPU No. 12 ELECTRIC - PART II Original Sheet No. 4

Sheet No.

Revision No.

Section 10 – Extension of Company Facilities (NJAC 14:3-8) 10.01 General Information 31-32 Original 10.02 Rights-of-Way 33 Original 10.03 Extension Service to the Boundary of a Subdivision (Residential

and Non-Residential) 33 Original

10.04 Extension Service within a Residential Subdivision 34 Original 10.05 Extension Service to Serve Non-Residential Customers (including

within Non-Residential Subdivisions), Multi-unit Residential Apartment Buildings, and Three-Phase Individual Residential Customers

34 Original

10.06 Extension Service to Serve a Single-Phase, Individual Residential Customer 35 Original

10.07 Extension Service within Conventional Underground Area 35 Original 10.08 Extension Service Initiation 35 Original

10.09 Grading Requirements 35 Original

10.10 Exceptions 35 Original Section 11 – Third Party Supplier Standards

11.01 Tariff Governs 36 Original 11.02 Uniform Agreement 36 Original 11.03 Procedure for Agreement Modification 36 Original

Section 12 – Net Metering Installations 12.01 General 37 Original 12.02 Limitations and Qualifications for Net Metering 37 Original 12.03 Limitations and Qualifications for Aggregated Net Metering 37-38 Original 12.04 Installation Standards 38 Original 12.05 Initiation of Service 39 Original 12.06 Net Metering Billing 39 Original 12.07 Program Availability 39 Original

Appendix A - Residential Electric Underground Extensions Appendix A – Unit Costs of Underground Construction–Single Family Develop. 40 First Exhibit I – Unit Costs of Underground Construction – Single-Phase 15 kV 41 First Exhibit II – Unit Costs of Underground Construction – Three-Phase 15 kV 42 First Exhibit III – Unit Costs of Overhead Construction – Single and 3-Phase 15 kV 43 First _________________________________________________________________________________ Issued: Effective:



PART II STANDARD TERMS AND CONDITIONS – TABLE OF CONTENTS



NOTE: Unless specifically stated otherwise, Part II of the Company’s Tariff (Standard Terms and Conditions) generally describes the responsibilities of and obligations between Customers and the Company. Specific standards governing the relationship between Customers and the Alternative Electric Supplier and between the Alternative Electric Supplier and the Company have been set forth by the BPU and are noted with references to such BPU Order(s) where applicable to the Company’s Tariff. 1.01 Characteristics of Service: The standard electrical supply service provided by the Company is alternating current with a nominal frequency of 60 hertz. Not all types of service listed below are available at all locations, and service voltages other than secondary may be specified by the Company under special conditions such as may relate to the location, size, or type of load. The Company may specify the voltage, phase, and minimum and maximum load that it will supply at any particular voltage. The Company will furnish transformation facilities for secondary service up to a maximum of 300 KVA pole-mounted or 2500 KVA pad-mounted per contract location. Contract locations requiring in excess of these limits may, at the Company's discretion, be provided untransformed service, in which case the customer shall install, own, operate, and maintain the necessary transformation and associated facilities, except metering, in accordance with Company service requirements. Subject to the foregoing limitations, the types of service available with their nominal voltages are: Secondary Service: Single-phase 2 wire 120 volts Single-phase 3 wire 120/240 volts Single-phase 3 wire 120/208Y volts Three-phase 4 wire 120/240 volts Three-phase 4 wire 120/208Y volts Three-phase 4 wire 277/480Y volts Primary Service: Single-phase 2 wire 2400 volts Single-phase 2 wire 4800 volts Three-phase 3 wire 2400 volts Three-phase 4 wire 2400/4160Y volts Three-phase 3 wire 4800 volts Single-phase 2 wire 7200 volts Three-phase 4 wire 7200/12470Y volts Three-phase 4 wire 7620/13200Y volts Three-phase 3 wire 13200 volts Three-phase 4 wire 19900/34500Y volts Transmission Service: Three-phase 3 wire 34500 volts Three-phase 3 wire 115000 volts Three-phase 3 wire 230000 volts The Company must always be consulted regarding the type of Service to be supplied. _________________________________________________________________________________ Issued: Effective:






1.02 Single Point of Delivery: The Company will designate the Point of Delivery and meter location. Service under a particular Service Classification will be supplied to each building or contract location through only one set of Service Connection conductors and metering equipment, except where the Service Classification may require otherwise or where, for economy, engineering, or operating considerations or by reason of applicable codes or governmental regulations, the installation of more than one Service Connection is necessary. Such duplicate or auxiliary delivery sources shall be furnished by separate contract under the applicable Service Classification and special provision. Service so delivered shall be used only at the premises where the Service is connected. 1.03 Compliance with Service Classification: Service provided by the Company shall not be used for purposes other than those recognized within the applicable Service Classification or pursuant to any special provisions under which the Customer is being served. When the use of Service is not in compliance with the terms of any such special provisions or Service Classification, the Customer shall be transferred to and billed under the applicable schedule of charges or disconnected from Service as provided for in this Tariff. (Also see 4.07 and 7.03) 1.04 Residential Purposes: Electric loads required for the operation and use of an individual residence. Such loads may include that for lighting, cooking, appliance operation and water pumping as well as space and water heating. Also see Part I, Section F, Definition (14) for definitions of residence and residential structures. 1.05 Resale of Service: Customers shall not resell Service for profit. Customers who distribute electric energy from their Point of Delivery to other occupants of the premises may install metering at their own expense to determine the energy usage and amount owed to the Customer for energy usage at those sub-locations. Where the use of the premises is basically residential, such meters of sub-locations will be permitted only for those buildings constructed prior to January 1, 1978, which are co-operative or condominium residential apartment buildings, or are publicly financed or government-owned. A reasonable administrative charge may be made by the customer to the other occupants for determining and billing them for their energy usage. For multiple occupancy residential buildings constructed after January 1, 1978, separate metering owned and installed by the Company is required for each dwelling unit as provided in the New Jersey Uniform Construction Code. 1.06 Unusual Conditions: The Company, at its sole discretion, may discontinue or refuse to provide Service to loads which might adversely affect the normal operation of facilities of the Company or its customers. Service to such loads may be provided where the customer, at its own expense, has installed corrective equipment in accordance with general or individual non-discriminatory requirements and specifications of the Company. The Company may also discontinue or refuse to supply service to loads so installed or connected that an unbalance greater than 10% exists between the phases of the customer's service. Customers should contact the Company prior to purchasing or connecting motors or other equipment to determine the maximum allowable inrush current and/or to determine the suitability of the equipment to the Company's system. (Also see Section 4.05) _________________________________________________________________________________ Issued: Effective:






1.07 Curtailable Load Limitation: The curtailable load of all customers provided for under this Tariff shall not exceed 2.5% of the Company's annual peak load in the preceding calendar year. 1.08 Multiple Services for Transmission Customers: Service will be supplied to several delivery points at the same or different voltages as mutually agreed, providing that such delivery points are connected together by interconnecting lines and transformation facilities which are either owned, operated, and maintained by the Customer, or owned, operated, and maintained wholly or in part by the Company, upon payment to the Company of a monthly charge of 1.5% of the original cost of such facilities as are provided by the Company. Such interconnection by mutual agreement may be operated either normally closed or open, and in either case shall be changed only by or at the direction of the Company for emergency and maintenance purposes. Where such interconnection is available, each separate delivery point will be individually metered, and billing shall be based on the sum of the highest coincident demands and the sum of the kilowatt-hours registered at the individual metering points after correcting for transformation losses. Such meter registrations are not measured at transmission voltage. _________________________________________________________________________________ Issued: Effective:






2.01 Application and Connection: All Applicants seeking to receive any type of Service from the Company under this Tariff shall contact the Company and specifically request the type and nature of Service. An Applicant for any Service under this Tariff may be required to sign an application or contract for Service. However, the Company may, in its sole discretion, accept an oral application from an Applicant. Applicants for Service shall supply to the Company all information deemed necessary by the Company from time to time to provide such Service including, but not limited to, connected electrical load, types of electrical equipment, and the mode of operation of the electrical equipment. Upon the receipt of Service, the Applicant shall become a Customer of the Company. At any time, the Customer shall inform the Company in advance of any proposed additions to (or decreases in) the Customer's Connected Load. Whenever Service is initiated to any Customer in any particular location or resumed after discontinuance at the request of the Customer, a Service Charge shall be made as specified in Part III of the Tariff. If a Delivery Service Customer, for whatever reason, receives electric supply from the Company, that Customer will be considered a Full Service Customer beginning with the date on which such electric supply is furnished to the Customer by the Company. 2.02 Forms and Information: The Company will, upon request, explain the provisions of its Tariff and the conditions under which Service can be obtained. It is the responsibility of any Applicant for new or modified Service to obtain from the Company information regarding the characteristics of available Service, the Point of Delivery of Service, its designation of the point of Service Connection and meter location, and such other information as may be necessary to assure that the Customer's installation will be compatible with the facilities and Service the Company will provide before making the initial electrical installation or planning material changes in an existing installation. The Company will furnish such application and contract forms as may be appropriate. The Applicant shall supply all of the information called for by such forms. 2.03 Selection of Service Classification: The Company will assist in the selection of the Customer’s applicable Service Classification. In furnishing such assistance, the Company assumes no responsibility whatsoever. If for any reason the Customer fails to make a selection, the Company will assign a Service Classification based upon facts at hand at the time Service is furnished. A Customer may, upon written notice to the Company, elect to change and to receive Service under any other applicable Service Classification or special provision. The Company will bill the Customer under the Service Classification so selected for Service delivered from the date of the next scheduled meter reading, but the Company may refuse to permit any further change in selection of Service Classification or special provision during the next twelve months, except as may be permissible under Section 1.03.




Section 2 - Service Applications, Agreements & Contracts



2.04 Modification or Rejection of Application: The Company may place limitations on the amount and character of Service it will provide, or may refuse to provide Service to new Customers or to any additional load of existing Customers, if it is not able to obtain, install, operate, or maintain the necessary equipment and facilities to provide such Service. The Company, after proper notice, may refuse to initiate Service or may discontinue Service to an Applicant, or to a Customer who is a member of the household or is a business associate, or landlord, of a former Customer then indebted to the Company for Services provided by the Company at any location, if the Company has reason to believe that substantially the same household or business will or does occupy the premises to be or being served and that the purpose of the present or earlier application is or was to circumvent payment of such indebtedness. However, if the household or business is not the same, the Company can only transfer the outstanding balance of amounts owed to the Company for Services provided by the Company to the former Customer of record for Service rendered at the prior location. 2.05 Contract by Use of Service: Receipt and use of Service provided by the Company shall render the recipient a Customer of the Company. If such Service is provided and accepted, or used in the absence of a written agreement for Service approved by the Company, such recipient shall be deemed to have entered into an agreement with the Company, the furnishing, receipt, and use of such Service shall be subject to the provisions of this Tariff and such Customer shall be charged for such Service in accordance with the applicable Service Classification. 2.06 Term of Contract: The term of contract is stated in the applicable Service Classification or in a written agreement. Customers shall give notice of intention to terminate Service to a responsible agent of the Company in accordance with the requirements of any applicable Service Classification or written agreement and, in any event, reasonably in advance of intended Service termination or change in Customer identity. Termination of Service on notice from the Customer, or for any other reason permitted by this Tariff prior to the completion of a contract for Service, shall not relieve the Customer from payment of the charges for the unexpired portion of the term and the same shall be due and payable immediately. 2.07 Unauthorized Use: Unauthorized connection to the Company's facilities, or the use of Service (either metered or unmetered) without Company authorization may be terminated by the Company without notice. The use of Service without notice to the Company shall render the End User or Beneficiary liable for any amount due for Service provided to the premises since the last reading of the meter as shown by the Company's records or for unmetered Service used since the last billing. 2.08 Statements by Agents: No representative of the Company has authority to modify any provision contained in this Tariff or bind the Company by any promise or representation contrary thereto, and the Company shall not be bound thereby. 2.09 Special Agreements: As a condition for establishing, continuing, or resuming the provision of Service in a situation where the Company incurs or will incur greater than normal investment cost or operating expense in order to meet the Customer's special or unusual Service requirements or to protect the Company's system from undue disturbance of voltage regulation or other adverse effects and in order to avoid undue discrimination, the Company may require an agreement for a longer term than specified in the applicable Service Classification, may require a contribution in aid of construction, and may establish such minimum charges and facilities charges as may be equitable under the circumstances. (Also see Section 4.05) _________________________________________________________________________________ Issued: Effective:



Section 2 - Service Applications, Agreements & Contracts



3.01 Measurement of Electricity Consumption: The Service provided to the Customer will be measured separately for each Point of Delivery by metering. Bills will be based upon the registration of such metering equipment except as may be otherwise provided in this Tariff. Such registration shall be conclusive as measuring the quantity of Service received by the Customer except when the metering equipment fails to register or is determined to be registering outside the limits of accuracy prescribed by the BPU. In some instances the Company may, at its sole discretion, allow for unmetered Service. (Also see Sections 3.15 and 3.16) 3.02 Separate Billing for Each Installation: Service provided through each meter shall be billed separately in accordance with this Tariff. Conjunctive billing, which is the combination of the quantities of energy, demand, or other billing elements of two or more meters or Services into respective single quantities for the purpose of billing as if the bill were for a single meter or Service, will not be permitted except where more than one meter has been installed for Company operating reasons. (Also see Sections 1.02 and 3.15) 3.03 Meter Reading and Billing Period: Unless otherwise specified, the charges for Service are stated on a monthly basis. Meters are read on a regular schedule, as nearly as practicable every 30 days. The term "month" as used in this Tariff, generally means the period between any two consecutive regularly scheduled meter readings. The term "billing period" usually refers to the interval of time elapsing between two consecutive meter readings, but it may mean other time intervals, either actual or estimated, taken or made for the purpose of computing the amount due to the Company from the Customer. Bills to Customers will normally be rendered monthly, but the Company may, in its sole discretion, read meters and render bills generally, or to limited groups of Customers, on other than a monthly basis for either experimental purposes or as a regular procedure, after giving reasonable notice to the affected Customers and to the BPU. In such event the monthly charges stated in the applicable service classification shall be prorated to conform to the new billing period. (See NJAC 14:3-7.4) 3.04 Prorating of Monthly Charges: All bills for periods other than 26 to 35 days inclusive will be computed by prorating the monthly charges provided in the applicable service classifications on the basis of the relationship between the number of days in the billing period and 30 days. 3.05 Estimated Bills: Where the Company has not obtained a reading of the meter it may submit a bill for the minimum charge, or estimate the amount of Service provided and submit an estimated bill. Such bill is subject to adjustment on the basis of the actual Service provided as established by the next actual meter reading, or for any unusual circumstances known to have affected the amount of Service provided. The Company reserves the right to discontinue Service when a meter reading has not been obtained for eight months or more and after written notice is sent to the customer per NJAC 14:3-7.2. The Company will use all reasonable means to obtain a meter reading before discontinuing Service. (Also see Section 7.03 and NJAC 14:3-3A.1)




Section 3 - Billings, Payments, Credit Deposits & Metering



3.06 Billing Adjustments: An adjustment of charges due to the Company for Services provided by the Company will be made when a meter fails to register within the limits of accuracy prescribed by the BPU in accordance with NJAC 14:3-4.6, or for any other legitimate reason, in which case such adjustment shall not be for a period of more than six years prior to the time the reason for the adjustment became known to the Company. (See NJAC 14:3-4.6) 3.07 Billing of Charges in Tariff: Unless otherwise designated, the charges set forth in this Tariff shall apply to Service rendered on and after the effective date specified in the applicable Service Classification. 3.08 Payment of Bills: Bills for Service provided by the Company are payable when rendered and are due within fifteen days of the mailing date of the bill or as otherwise prescribed by regulation NJAC 14:3-3A.3. They can be paid at any business office of the Company, to any duly authorized collector or collection agency, by mail, or by electronic funds transfer. If a bill is not paid by the date indicated on the bill, the Company, on not less than ten days written notice, may discontinue service to the Customer after 27 days following rendition of the bill or as otherwise prescribed by regulation. (See NJAC 14:3-3A.3) Whenever a residential Customer advises the Company that the Customer wishes to discuss a deferred payment agreement because of a present inability to pay a total outstanding bill and/or a security deposit, the Company will make a good faith effort to provide the Customer with a reasonable deferred payment agreement. Either prior to or after the discontinuance of service for non-payment, a residential Customer may be required to pay a down payment of not more than 25% of the total outstanding bill due at the time of the agreement. Deferred payment agreements which extend more than two months must be in writing. The Company is not required to offer or enter into more than one deferred payment agreement in a 12-month period, but the Company may, in its sole discretion, elect to offer more than one such agreement in the same 12-month period. If the Customer defaults on any of the terms of the agreements, the Company may discontinue service after providing the Customer with a notice of discontinuance. (See NJAC 14:3-7.7) A Customer's failure to receive a bill shall not relieve the Customer of any of the Customer's obligations hereunder. Where a non-residential Customer requests a deferred payment agreement, the agreement shall be limited to a period of no more than three months, and the Customer may be required to make a partial payment at the time of entering into the deferred payment agreement. The amount of the partial payment shall be no more than one half of the amount past due and owing at that time. The existence of a deferred payment agreement does not relieve the Customer of applicable monthly late payment charges. (See Section 3.19) 3.09 Guarantee of Payment: Where the credit of an Applicant for Service is impaired or not established, or where the credit of a Customer has become impaired, a money deposit or other guarantee satisfactory to the Company may be required as security for the payment of bills for Service before the Company will commence or continue Service. If a residential Customer's Service has been terminated for non-payment of bills, the Company may not condition restoration of Service on payment of a deposit unless said deposit had been included as a charge on prior bills, or prior notice to the Customer had been given. (See NJAC 14:3-3.4) _________________________________________________________________________________ Issued: Effective:





3.10 Amount of Credit Deposit: The deposit from the Customer shall be not less than twice the estimated or actual bill for a single billing period at the applicable rate. In the case of a Customer taking Service for less than 30 days, a credit deposit may be required in an amount equal to the estimated bill for such temporary period. The Company will issue a receipt to each Customer making a deposit. (See NJAC 14:3-3.4) 3.11 Interest on Credit Deposit: All money deposits under Section 3.09 shall bear simple interest payable at the rate and in the manner specified under NJAC 14:3-3.5(d). Deposits shall cease to bear interest upon termination of Service. 3.12 Return of Credit Deposit: Upon termination of Service and payment in full of all unpaid bills for Service, the Company will return the deposit plus accrued interest, or will deduct from the deposit and interest all amounts due and return the difference, if any, to the depositor. The Company shall have a reasonable time in which to read meters and to ascertain that the obligations of the Customer have been fully performed before being required to return any deposit. The credit deposit is not a floating credit available to be used by the Customer for the payment of interim bills for service, but the Company may apply the deposit and any accrued interest against any unpaid bills and require the Customer, as a condition on continuing Service, to restore the deposit to an amount, determined in accordance with the principles set forth in Sections 3.09 and 3.10, sufficient to secure the payment of future bills. Residential customer accounts will be reviewed at least once every year and non-residential Customer accounts at least once every two years. Should such review indicate that the Customer has established satisfactory credit with the Company, the credit deposit plus accrued interest, if any, will be returned to the depositor. Such return of a credit deposit shall not serve to waive the Company's right to re-establish the credit deposit as required herein above. The Company may require surrender of the receipt issued when the deposit was made, or in lieu thereof, proof of identity before returning the deposit or any part thereof. (See NJAC 14:3-3.5) 3.13 Final Bill: A customer intending to discontinue Service shall give the Company reasonable notice thereof and arrange for the reading of the meter. Where the Customer is discontinuing all Service, the reading shall be regarded as a final reading and the Company will read the meter within forty-eight hours of receipt of such notice unless a holiday or a weekend intervenes or the Customer desires otherwise. If, because of conditions occasioned by the Customer, or by reason of compliance with the Customer's request, the final reading of the meter must be obtained outside of regular business hours, the Customer will be subject to the service charges specified in the applicable Service Classification within this Tariff. Whether or not the Customer gives notice of discontinuance, the Customer shall be liable for Service delivered to the premises until the final reading of the meter can be obtained by the Company. Where the Customer is discontinuing all Service, the bill for Service rendered until the final meter reading, plus all other charges due and any applicable minimum charge for the unexpired term of a contract, is due and payable immediately upon presentation. Where the Service in question is unmetered, a final bill shall be rendered upon discontinuance of Service. _________________________________________________________________________________ Issued: Effective:





3.14 Taxes on Contributions in Aid of Construction and Customer Advances or Deposits: Any contribution in aid of construction (“CIAC”), customer advance or deposit, or other like amount received from Customers which shall constitute taxable income as defined by the Internal Revenue Service may be increased to include a payment equal to the applicable current taxes incurred by the Company as a result of receiving such monies, less the net present value of future tax benefits related to the tax depreciation guideline-life applicable to the property constructed with such monies, which for transmission or distribution items shall be taken to be 20 years. The discount rate to be used for such present value calculation will be the Company's last allowed overall rate of return. 3.15 Unmetered Service: Where the Customer's equipment is of such a character and its operation is so conducted that the Customer's use of service at the Point of Delivery is substantially invariable over the period Service is supplied, thus permitting accurate determination of billing quantities by calculation based on the electrical characteristics of such equipment, the Company may omit the installation of metering equipment and, with the consent of the Customer, use the respective quantities, so determined, for billing purposes under the applicable Service Classification. The Customer shall not make any change whatever in the equipment or mode of operation thereof, Service to which is billed in the foregoing manner, without first obtaining the Company's consent in writing. If the Customer changes equipment or mode of operation, any Service to such changed equipment or operation shall be deemed unauthorized use and shall be subject to discontinuance as provided elsewhere in this Tariff. 3.16 Non-measurable Loads: Customers with equipment which creates unusual fluctuations, which cannot be measured by standard metering facilities, shall have the maximum 15-minute demand, monthly KWH, and reactive component calculated for such equipment, and added to any such measured quantities for the customer's remaining load for billing purposes under the applicable Service Classification. 3.17 Equal Payment Plan for Individual Residential Dwelling Units: The Company may, upon request by a residential Full Service Customer, determine a payment plan of twelve equal monthly payments for the Customer. Monthly payments required under this plan may be revised by the Company one time during the payment plan period as rate changes or special conditions warrant. If actual charges are more or less than the estimated amounts, billing adjustments necessary to provide for the payment of the actual charges due for Service rendered under this plan shall be made in the twelfth month of the plan, or in the event the Equal Payment Plan is terminated, on the next bill. The Company may terminate this plan at any time as to any Customer if any monthly bill rendered to such Customer under this plan is unpaid when the next monthly bill is rendered. (See NJAC 14:3-7.5) 3.18 Returned Payment Charge: A charge of $12 will be assessed against a Customer's account when a check or an electronic payment or other form of funds transfer, which has been issued to the Company, is returned by the bank as uncollectible, or otherwise dishonored by the bank from which the funds were drawn. _________________________________________________________________________________ Issued: Effective:






3.19 Monthly Late Payment Charge: Upon the non-receipt of payment for services provided by the Company or an Alternative Electric Supplier by a Customer receiving Service under Service Classifications GS, GST, GP, GT, SVL, MVL, ISL and Rider CEP and receiving a bill for such service rendered by the Company, as opposed to a consolidated bill rendered by an Alternative Electric Supplier, except for State, County, and Municipal Government accounts, a Late Payment Charge at the rate of 1.5% per monthly billing period shall be applied. This charge will be applied to all amounts previously billed, including any unpaid late payment charge amounts applied to previous bills, which are not received by the Company when the next regular bill is calculated. The amount of the Late Payment Charge to be added to the unpaid balance shall be determined by multiplying the unpaid balance by the monthly Late Payment Charge rate of 1.5%. (See NJAC 14:3-7.1) 3.20 Delinquent Charge: For Customers receiving Service under Service Classifications RS, RT, RGT, GS and GST, a field collection charge will be applied for each collection visit made by the Company to the Customer's premises, except Customers who qualify for protection under the standards set forth in the NJAC 14:3-3A.5 as detailed in the Stipulation of Final Settlement (Docket No. ER95120633). 3.21 Summary Billing: Upon a Customer's request and the Company's approval, a Customer with multiple Full Service accounts may receive Summary Billing, in which the billing information for the multiple accounts is reported on a single statement, for the convenience of the Customer. Summary Billing shall not be permitted for any delinquent accounts, and shall be permitted only in those cases where meter reading dates and due dates of the multiple accounts allow for Summary Billing without adversely affecting the timely payment of bills and where summary billing does not have an adverse financial impact on the Company. The Company may, in its sole discretion, discontinue Summary Billing, or charge Customers an additional amount for Summary Billing to offset any actual or potential adverse financial impact on the Company. A single due date for accounts that are billed in summary shall be established by the Company and provided to the Customer. Summary Billing shall not commence unless and until the Customer agrees to the due date established for such Summary Billing. 3.22 Special Billing: The Company shall consider all requests from Customers to deviate from the Company's standard billing practices and procedures, including those described in this Tariff. The Company may, in its sole discretion, agree to provide special billing to a Customer, subject to, a payment by the Customer of all costs associated with the Company providing such special billing. 3.23 Metering: The Company shall maintain, install and operate meters and related equipment as necessary to measure and record the Customer's consumption and usage of all services provided under this Tariff. The Company may, in its sole discretion, install such meters and related equipment (including, but not limited to, telemetering equipment) it deems reasonable and appropriate to provide service to Customers under this Tariff. The Company may, in its sole and exclusive discretion, install such special metering as may be requested by a Customer, subject to the Customer paying all of the Company's material, labor, overheads and administrative and general expenses relating to such facilities. The Company shall conduct inspections and tests of its meters in accordance with prudent electric practices and as otherwise prescribed by the BPU. _________________________________________________________________________________ Issued: Effective:






3.23 Metering: (Continued) If requested by the Customer, the Company may, in its sole discretion, elect to provide kilowatt-hour pulses and/or time pulses from the Company's metering equipment. All costs for providing the meter pulses shall be paid by the Customer. If a Customer's consumption of kilowatts and/or kilowatt-hours increases as a result of interruptions or deficiencies in the supply of pulses for any reason, the Company shall not be responsible or liable, for damages or otherwise, for resulting increases in the Customer's bill. If requested by a Customer, the Company may, in its sole discretion, elect to provide metering to a service location other than what is presently installed or otherwise proposed to be installed by the Company at that location. All costs for special metering facilities provided by the Company, including, but not limited to, all material, labor, overheads and administrative and general expenses, shall be billed to and paid by the Customer. _________________________________________________________________________________ Issued: Effective:





4.01 Continuity of Service: The Company will use reasonable diligence to maintain a regular and uninterrupted provision of Service, but should the Service be interrupted, curtailed, suspended, or discontinued by the Company for any of the reasons set forth in Section 7 of these Standard Terms and Conditions, or should the Service be interrupted, curtailed, deficient, defective, or fail by reason of any natural disaster, accident, act of a third party, strike, legal process, governmental interference or by reason of compliance in good faith with any governmental order or directive, notwithstanding that such order or directive subsequently may be held to be invalid, or other causes whatsoever beyond its control, the Company shall not be liable for any loss or damage, direct or consequential, resulting from any such suspension, discontinuance, interruption, curtailment, deficiency, defect, or failure. The Company will not be responsible for any damage or injury arising from the presence or the use of Service provided to the Customer by the Company after it passes from the Company's facilities to the Point of Delivery, unless such damage or injury is caused by the sole negligence or willful misconduct of the Company. Any damage or injury arising from occurrences or circumstances beyond the Company's reasonable control, or from its conformance with standard electric industry system design or operation practices, shall be conclusively deemed not to result from the negligence of the Company. Due to the sensitive nature of computers and other electric and electronically controlled equipment, Customers, especially three-phase Customers, are advised to and should provide protection against such variations in power and voltage supply. 4.02 Temporary Service: Service for a temporary or short term period will be provided and billed under the applicable Service Classification when the Company's available installed facilities are of adequate capacity to render such Service, provided the Customer pays in advance the estimated net cost of installing and removing all facilities provided to furnish such Service. If the total period of temporary Service is less than one month, the total billing for such period shall not be less than the stated monthly minimum of the applicable Service Classification. At the option of the Company, bills for temporary Service may be prorated and rendered at periodic intervals of less than one month and are due and payable upon presentation. The Company's specifications for the Customer's installation are available from the Company upon request. 4.03 Transformation Facilities for Transmission Customers: Where, for the mutual convenience of the Company and Customer, the transformation equipment at a delivery point is utilized by both parties, the Company will provide such facility at a monthly charge of 1.5% of the prorated cost. The prorated cost shall be (1) the product of (a) the highest 15-minute demand (rounded to the next highest 100 KW) established by the Customer on such commonly-used transformation facility since Service was originally established, and (b) the Company's book cost of such commonly-used transformer substation less those items of equipment devoted solely to uses other than supplying the Customer, (2) divided by the maximum capability of the transformation equipment when operating under load conditions. In the event that the transformer bank's maximum capability is altered, either by changes in the transformers, the transformer cooling equipment, or in the characteristics of the Customer's load, item (2) above shall be redetermined to reflect the changed conditions. _________________________________________________________________________________ Issued: Effective:



Section 4 - Supply and Use of Service



4.04 Emergency Curtailment of Service: The Company may curtail or discontinue the provision of Service to any Customer, upon reasonable notice if possible, in the event it becomes necessary to do so in case of emergencies or in compliance with an order or directive of Federal, State, or municipal authorities. The Company may interrupt Service to any Customer or Customers in an emergency threatening the integrity of its system or to aid in the restoration of Service if, in its sole judgment, such action will alleviate the emergency condition and enable it to continue or restore Service consistent with the public welfare. (Also see Sections 4.01 and 7.02) In the event of an actual or threatened restriction of fuel supplies available to its system or the systems to which it is directly or indirectly connected, the Company may curtail or interrupt Service or reduce voltage to any Customer or Customers if, in its sole judgment, such action will prevent or alleviate the emergency condition. (See NJAC 14:3-3A.1) 4.05 Special Company Facilities: At the Customer's request, or as required, subject to approval by the Company, the Company will furnish and install on its system, special, substitute, or additional facilities to meet the Customer's special or additional requirements or to protect the Company's system from disturbance of standard voltage regulation that otherwise would be caused by the operation of customer's equipment. When the Company furnishes facilities not normally supplied or when the estimated or actual cost of such special substitute or additional facilities exceeds the estimated cost of the standard facilities that normally would be supplied by the Company without special charge, either (a) the Customer shall pay in a manner to be agreed upon a facilities charge annually amounting to 18% of such additional cost, or (b) by mutual agreement the Customer may pay an amount equivalent to such additional cost, plus applicable taxes. However, alternative (a) shall not be available unless the facilities are such as are commonly and usually transferred from place to place for use in the Company's system or are reasonably capable of reuse. The Customer may also be subject to other monthly or special charges in order to meet their special needs. 4.06 Single Source of Energy Supply: No Customer may maintain or operate any source of electric energy on his premises or at his contract location in a manner whereby such source may become interconnected with the Company's facilities without the prior written approval of the Company. Such prior approval may be conditioned, among other things, on the installation and operation by the Customer at the Customer's cost and expense of such switches and/or protective devices as the Company may deem necessary to prevent injury to persons or damage to property of either the customer or the Company. Such approved interconnection may be maintained only at the appropriate rates and charges as provided in this Tariff. 4.07 Changes in Customer's Installation: The Customer, prior to making any material increase or decrease in Connected Load, demand, or other conditions of use of Service or change of purpose, arrangement, or characteristics of electrical equipment, shall notify the Company of such intention so that the Company may determine if any changes in its distribution facilities or in the Point of Delivery will be required in order that safe, adequate, and proper Service may be supplied to the Customer under the proposed changed conditions. Prior to starting any work, the Customer or his agent shall submit for the Company's approval sufficient copies as required of the plans of such proposed installations, together with a list of the principal apparatus to be used. The Company will advise the Customer if any feature of the proposed changed conditions would be incompatible with such Service. (Also see Section 5.06) Such proposed changes in the Customer's Service conditions shall not be made effective until they have been approved by the Company. _________________________________________________________________________________ Issued: Effective:






4.08 Customer's Liability to Company: Failure of the Customer to give prior notice of changes in conditions as described in Section 4.07 shall render the Customer responsible and liable for any personal injury and any property damage caused by the changed conditions, including damage to the Company's property and injury to its employees. In those cases where the Customer's bill is based on the connected load, failure to give notice of changes therein will not relieve the Customer from liability for payment of proper charges for Service based upon such changed conditions from the date such change first occurred, nor entitle the Customer to a refund or adjustment if the charges billed exceed the amount that would normally be applicable under the changed conditions. 4.09 Request for Relocation of, or Work on, Company Facilities: When the Company is requested to relocate or work on its facilities and such relocation or work is for the purpose of enabling the Customer to work on or maintain his electrical facilities or building, or perform work or construction safely in the vicinity of Company equipment, the Customer shall pay to the Company, in advance of any relocation or work by the Company, the estimated cost to be incurred by the Company in performing such relocation or work. For work of a routine nature frequently performed within the Company's service area, the Company may specify a flat fee based upon the average costs of performing such work. (Also see Sections 6.04, 6.06, and 6.08) 4.10 Liability for Supply or Use of Electric Service: The Company will not be responsible for the use, care, condition, quality or handling of the Service delivered to the Customer after same passes beyond the point at which the Company's service facilities connect to the Customer's wires and facilities. The Customer shall hold the Company harmless from any claims, suits or liability arising, accruing, or resulting from the supply to, or use of Service by, the Customer. 4.11 Relocation of Meters or Service Equipment: Where meter locations are changed from indoor to outdoor, the Company may permit feeding back from the new meter location to the original Service Entrance. When an existing Service Entrance is to be changed, the old Service shall remain active and properly metered until the old Service is disconnected and the new Service is reconnected. When it is impractical to comply with this requirement, the Company must be contacted and arrangements made to accomplish the changeover. Metered and unmetered conductors will not be permitted in the same conduit or raceway, except in special cases where Company approval has been obtained. 4.12 Liability for Acts of Alternative Electric Suppliers: The Company shall have no liability or responsibility whatsoever to the Customer for any agreement, act or omission of, or in any way related to, the Customer's Alternative Electric Supplier. _________________________________________________________________________________ Issued: Effective:






5.01 General Requirements: The Customer's installation must conform to the Company’s specifications and all requirements of municipal and State authorities and regulations set forth in the National Electric Code in effect at the time of such installation. The Company will, however, install and maintain facilities on the Customer's premises at the Customer's cost when the Company determines such installation and maintenance to be necessary or more convenient for the delivery of Service and there is mutual agreement as to the installation and maintenance cost. Where for engineering or operating reasons it is necessary or desirable to install a substation, transformers, capacitors, control, protective or other equipment on the Customer's premises in order to supply the Service required by the Customer, the Customer shall provide a suitable place and housing for such facilities. The Company's specifications for the Customer's installation are available from the Company upon request. 5.02 Service Entrance: The Customer's Service Entrance facilities shall extend from the Point of Delivery specified by the Company to an approved entrance switch cabinet located on the Customer's premises. With the exception of metering equipment and related facilities furnished by the Company, all of the facilities necessary to conduct electricity from the Point of Delivery to the Customer's circuits shall be installed, owned, and maintained by the Customer. The Customer must provide and install an approved service head and assure all fittings used in the Service Entrance provide a water-tight connection. At least three feet of wire must be left for the connection to the Service Drop on all services. (Specifications for service installations will be furnished by the Company upon request.) 5.03 Inspection and Acceptance: The Company may refuse to connect with any Customer's installation or to make additions or alterations to the Company's Service Connection when such installation is not in accordance with the National Electrical Code, or with the Company's requirements, or where a certificate approving such installations has not been issued by an electrical inspection authority certified by the New Jersey Department of Community Affairs for the area in which the installation is located, or by a City or County Inspection Authority having exclusive authority to make electrical inspection in such area. (See NJAC 14:3-8.3(g) and (h)) 5.04 Special Customer Facilities: The Customer shall furnish at his own expense any special facilities necessary to meet his particular requirements for Service at other than the standard conditions specified under the provisions of the applicable Service Classification. (Also see Section 5.05) 5.05 Regulation of Power Factor: The Company shall have the right to require the Customer to maintain a power factor in the range of 87% to 100% coincident with the Customer's maximum on-peak monthly demand and to provide, at its sole expense, any corrective equipment necessary in order to do so. The Company may inspect the Customer's installed equipment and/or place instruments on the premises of the Customer in order to determine compliance with this requirement, as deemed appropriate by the Company. The installation by the Company of corrective devices necessary for compliance with this provision, shall, as deemed appropriate by the Company, be billed to the Customer under the provisions of Section 4.05. The Company is under no obligation to serve, or to continue to serve, a Customer who does not maintain a power factor acceptable to the Company. (Also see Sections 5.01 and 5.04) _________________________________________________________________________________ Issued: Effective:



Section 5 - Customer's Installation



5.06 Change in Point of Delivery: In the event that the Company shall be required by any governmental authority to relocate its distribution facilities or to place any portion of them underground, the Customer shall at its own expense make such changes in its Service Entrance and/or in its underground Service Connection as may be necessary in order to conform to the new Point of Delivery specified by the Company. Any change requested by the Customer in the location of the existing Point of Delivery, if approved by the Company, will be at the expense of the Customer. 5.07 Liability for Customer's Installation: The Company will not be liable for damages to or injuries sustained by the Customer or others, or by the equipment or property of Customer or others, by reason of the condition, character, or operation of the Customer's wiring or equipment, or the wiring or equipment of others. 5.08 Meter Sockets and Current Transformer Cabinets: Upon the Company’s designation of a Point of Delivery at which its Service line will terminate, the Customer shall provide, at its sole cost and expense, a place suitable to the Company for the installation of metering and all other electric facilities needed for the provision of electric energy by the Company or an Alternative Electric Supplier. It shall be the Customer's responsibility to furnish, install, and maintain self-contained meter sockets and current transformer cabinets in accordance with Company specifications which are available upon request. 5.09 Restricted Off-Peak Water Heater Specifications: Service supplied under Service Classification RS - Residential Service, Special Provision (a), or Service Classification GS - General Service Secondary, Special Provision (d), must conform to the following requirements as well as any other applicable conditions of Service: (a) The minimum capacity of the water heater should not be less than 50 gallons. (b) Should the water heater have two non-inductive heating elements, each shall be controlled by its

own thermostat and both shall be electrically interlocked to prevent simultaneous operation, with the upper heating element located to heat the top one-quarter of the tank volume and the lower element located to heat the entire tank.

(c) The upper heating element may be wired to operate during the on-peak as well as off-peak periods, whereas the lower element, or single element (in a one-element water heater), may operate only during the off-peak periods.

(d) The wattage of each heating element shall not be in excess of 30 watts per gallon of tank volume, rounded to the nearest 500 watts.

(e) Service to water heaters will be supplied at single-phase 208 or 240 volts, depending on the voltage available. For the supply of equipment with one tank or a combination of tanks in excess of 250 gallons or in excess of 7500 watts, the Company must be consulted for installation specifications.







5.10 Restricted Controlled Water Heating Specifications: Service supplied under Service Classification RS - Residential Service, Special Provision (b), or under Service Classification GS - General Service Secondary, Special Provision (e), must conform to the following requirements as well as any other applicable conditions of Service:

(a) The water heater shall have two non-inductive heating elements, each controlled by its own thermostat and electrically interlocked to prevent simultaneous operation.

(b) The upper heating element shall be located to heat the top one-quarter of the tank volume and the lower element located to heat the entire tank.

(c) The wattage of each element shall not be in excess of 35 watts per gallon of tank volume rounded to the nearest 500 watts for water heater of 40 gallons or more.

(d) Thirty-gallon water heaters may contain either one or two heating elements, with an element size not to exceed 1500 watts.






6.01 Ownership, Maintenance and Removal: The Company shall furnish, install and maintain the meters, related equipment and facilities necessary for Service unless otherwise stated. All facilities and equipment supplied by the Company shall remain exclusively its property. The Company may remove such facilities and equipment from the premises of the Customer after termination of Service. 6.02 Customer's Responsibility: Under certain circumstances, it may be necessary for the Company to install equipment on the Customer's premises. This equipment may be placed in vaults, manholes, hand-holes, outdoor substations on concrete pads, etc. These Customer-owned facilities must be constructed in accordance with all applicable codes and to the Company's specifications. Prior to starting work, the Customer or his agent shall submit for the Company's approval plans of such proposed installations, together with a list of the principal apparatus to be used. The Customer shall be responsible for the protection and safe-keeping of the facilities and equipment of the Company while on the Customer's premises and shall not permit access thereto except by duly authorized governmental officials and representatives of the Company. The Customer should notify the Company immediately if any question arises as to the authority or credentials of any person claiming to be a governmental official or a Company representative. Any malfunction or defect in the Company's equipment observed by the Customer should be reported to the Company immediately. (See Section 6.04) 6.03 Access to Customer's Premises: The Company shall have the right to construct, operate, modify, replace and/or maintain any and all facilities it deems necessary to render Service to the Customer and adjoining customers upon, over, across and/or under lands owned or controlled by the Customer. The Company shall have the right of reasonable access to all property furnished by the Company, at all reasonable times for the purpose of inspection of any premises incident to the rendering of service, reading meters, or inspecting, testing, or repairing its facilities used in connection with providing the Service, or for the removal of its property. The Company shall have the right to enter upon the lands owned or occupied by the Customer for the purpose of moving, removing, replacing, altering, accessing, servicing or maintaining any structures, fixtures, equipment, instruments, meters or other property owned by the Company, above or beneath such lands, and shall have the right to trim, cut, move, clear or destroy any trees, shrubs, plants or other growth on such lands as necessary to keep or prevent same from endangering or interfering with the Company's structures, fixtures, equipment, instruments, meters or other property, or with the providing of safe, adequate and reliable Service. The Customer shall obtain, or cause to be obtained, all permits needed by the Company for access to the Company's facilities. Access to the Company's facilities shall not be given except to authorized employees of the Company or duly authorized governmental officials. During an alleged diversion of Service, it is the Company's responsibility to obtain access to the Company’s equipment in accordance with NJAC 14:3-3.6 and 6.8. (See Section 7.03) _________________________________________________________________________________ Issued: Effective:



Section 6 - Company's Equipment on Customer's Premises



6.04 Tampering: In the event it is established that the Company's wires, meters, meter seals, switch boxes, or other equipment (including, but not limited to, revenue protection locks, meters and other devices) on the Customer's premises have been tampered with, the Customer shall be required to bear all of the costs incurred by the Company including, but not limited to, the following: (a) investigations, (b) inspections, (c) costs of prosecution including legal fees, and (d) installation of any protective equipment deemed necessary by the Company. Furthermore, where tampering with the Company's or Customer's facilities results in incorrect measurement of the Service, the Customer shall pay for such Service as the Company may estimate from available information to have been used on the premises but not registered by the Company's meter or meters. Tampering with the Company's facilities is punishable by fine and/or imprisonment under New Jersey law. (See NJAC 14:3-7.8) 6.05 Payment for Repairs or Loss: The Customer shall pay the Company for any damage to or any loss of Company's property located on the Customer's premises caused by the act or negligence of the Customer or his agents, servants, licensees or invitees or due to the Customer's failure to comply with the applicable provisions of this Tariff.

6.06 Service Disconnection and Meter Removal Authorized: A licensed electrician or an electrical contractor, upon notifying the Company, will be authorized to disconnect and permanently reconnect a single-phase secondary overhead service that is 200 amps or less. Disconnections or meter removals performed by persons other than authorized licensed electricians, authorized electrical contractors, or authorized Company personnel are prohibited and shall constitute tampering. (See Sections 6.07 and 6.08) 6.07 Reconnection of Service or Replacement of Meter: The Company shall have sole authority to reconnect a service or replace a meter. However, upon contacting the Company, a licensed electrician or electrical contractor may be authorized to reconnect a service or reinstall the meter upon completion of his work as provided in Section 6.06. (See Section 4.09) 6.08 Sealing of Meters and Devices: It is the practice of the Company to seal all meters. Service Entrance switches, wiring troughs, or cabinets connected ahead of meters or instrument transformers, will be sealed by the Company. When Service is introduced prior to the completion of the wiring, or where Service is discontinued, the Company or its designated agent may seal all Service equipment. No one except an authorized employee of the Company is permitted to remove a Company seal or padlock, except as provided in Section 6.06. 6.09 Power Disturbance Protection Service: The Company shall offer to provide the following to Customers which request power disturbance protection: (a) diagnostic services to identify the probable cause of electrical disturbance, (b) engineering analysis and design to develop a power conditioning solution, (c) electrical system modification and/or power conditioning equipment installation, and (d) maintenance of the power conditioning systems. Charges for such Service shall be not less than the actual cost to provide such Service. The Company shall not be liable for damage or injury arising from the improper use of power disturbance protection/conditioned power service, systems or equipment, or for any costs or damages attributable to injury or the loss of the Customer's business, production or facilities resulting from the failure of power disturbance protection/conditioned power service, systems or equipment. _________________________________________________________________________________ Issued: Effective:



Section 6 - Company's Equipment on Customer's Premises


7.01 Work on Company's Facilities: The Company may, upon reasonable notice when it can be reasonably given, suspend, curtail, or interrupt Service to a Customer for the purpose of making repairs, changes, or improvements to or in any of its facilities either on or off the Customer's premises. 7.02 Compliance with Governmental Orders: The Company may curtail, discontinue, or take appropriate action with respect to Service, either generally or as to a particular Customer, as may be required by compliance in good faith with any governmental order or directive, and shall not be subject to any liability, penalty, or payment, or be liable for direct or consequential damages by reason thereof, notwithstanding that such instruction, order or directive subsequently may be held to be invalid or in error. Verbal or written orders of police, fire, public health, or similar officers, acting in the performance of their duties, shall be deemed to come within the scope of this subsection. (See Sections 4.01 and 4.04) 7.03 Customer Acts or Omissions: The Company may, upon giving reasonable notice to the Customer when it can be reasonably given, suspend or discontinue Service and remove the Company's equipment from the Customer's premises for any of the following acts or omissions: (a) Non-payment of any valid bill due from the Customer or the Customer's resident spouse for Service

furnished by the Company at any present or previous location. However, non-payment for business Service shall not be a reason for discontinuance of residential Service, except in cases of diversion of Service. (See Section 3.08)

(b) Tampering with any of the Company's facilities. (See Section 6.04) (c) Fraudulent representation or application in relation to the use of Service. (See Section 1.03) (d) Moving from the premises, unless the Customer has requested the Company to continue Service at

the Customer's expense. (See Section 2.06) (e) Resale, transfer, or delivering any part of the Service supplied by the Company to others without the

Company's permission. (See Section 1.05) (f) Refusal or failure to make or increase an advance payment or credit deposit as provided for in this

Tariff. (See Section 3.09) (g) Refusal or failure to contract for Service when reasonably required by the Company to do so. (See

Section 2) (h) Connecting and operating equipment so as to produce disturbing effects on the Company's system

or Service to other Customers. (See Section 1.06) (i) Refusal or failure to comply with any provisions of this Tariff. (j) Where, in the Company's opinion, the condition of the Customer's installation presents a hazard to

life or property. (k) Refusal or failure to correct any faulty or hazardous condition of the Customer's installation. (l) Refusal of reasonable access to Customer's premises for necessary purposes in connection with

rendering of Service, including meter installation, reading or testing, or the maintenance or removal of the Company's property.

Failure by the Company to exercise its rights shall not be deemed a waiver thereof. (See NJAC 14:3-3A.1) _________________________________________________________________________________ Issued: Effective:



Section 7 - Suspension or Discontinuance of Service


7.04 Reconnection of Service: When Service has been discontinued by reason of any act or omission or default of the Customer, the Company will not restore service to the Customer's premises until the Customer has made proper application therefor and has rectified the condition or conditions that caused the discontinuance. It is further required that the Customer shall have paid all amounts due as provided in this Tariff including the Service Charge of the applicable Service Classification to reimburse the Company in part for the cost of special handling of the account and of the special costs associated with the disconnection and reconnection of Service. _________________________________________________________________________________ Issued: Effective:



Section 7 - Suspension or Discontinuance of Service


8.01 General: This Section governs situations in which the Company's distribution lines and facilities are of adequate capacity to serve the Customer's load and are located adjacent to the Customer's premises. In these situations, the connection between the Company's system and the Customer's installation shall be made by the Company and established in accordance with the provisions of this Section.

8.02 Overhead Service Connection: The Company will install, connect, and maintain at its own cost and expense not more than one Service Drop for each contract location. The Company shall not be required to install a Service Drop where its length would exceed the safe distance over which a single span of Service Drop conductors can be placed.

8.03 Underground Secondary Service Connection (other than a manhole duct system) to Serve an Individual Residential Customer/Applicant: (a) A residential Customer or Applicant electing an underground Service Connection instead of an overhead Service Connection can elect to install such connection at his/her own cost and expense in accordance with the Company’s specifications for such construction. At the Customer’s option, the Company will install and connect such underground Service Connection, upon the Customer making a non-refundable contribution, as described in (b) below. In either case, the Company will assume ownership and responsibility for maintenance, including replacement when appropriate, at the Company’s expense, of the underground Service Connection upon connection to the Company’s system (subject to receipt of requisite easements, rights of way or the like, at no cost to the Company). In addition, at the Customer’s option, the Company will assume ownership and responsibility for maintenance, including replacement when appropriate, at the Company’s expense, of all private residential underground Service Connections installed prior to the date of this tariff sheet (subject to receipt of requisite easements, rights of way or the like, at no cost to the Company). In connection with any Company work performed under this Section 8.03, whether on Company-owned or Customer-owned facilities, the Company must first be granted the right by the Customer to trim or remove vegetation and to remove structures or other obstructions that interfere with such work and the Company will not be responsible for the costs of repair, replacement or restoration thereof.

(b) If the Applicant’s service location is in a designated growth area, the non-refundable contribution will be equal to the predetermined unit cost differential of furnishing such facilities underground instead of overhead. However, if the Applicant’s service location is in an area not designated for growth, the non-refundable contribution will be equal to the entire cost of furnishing such facilities. If the Customer provides the trench, the underground Service Connection charge will be credited accordingly regardless of the location.




Section 8 - Service Connections



8.04 Underground Distribution Service Connection to Serve a Non-Residential Customer: Where a non-residential Customer or Applicant elects such underground Service Connection instead of an overhead Service Connection, or where an overhead or secondary network system is not available, the Customer or Applicant must install, own, and maintain such connection at his own cost and expense in accordance with the Company's specifications for such construction. The Service Connection will be made by the Company, and all conduit, cable, and other facilities must be installed, maintained, and when necessary, relocated at the expense of the Customer.

8.05 Underground Distribution Service Connection (other than a manhole duct system) in Residential Subdivision: Where distribution circuits have been extended underground pursuant to Tariff Part II, Section 10, the Service Connection shall be installed underground as part of the entire electrical system for the development upon payment of the applicable charges computed in accordance with Appendix A of these Standard Terms and Conditions.

8.06 Conventional Underground Service Connection (Secondary Network System): If a Customer's or Applicant's facility is located in a designated network system, one conventional underground Service Connection to each contract location will be provided by the Company without cost to the Customer which shall terminate at a point not more than 30 feet distant from the curb, measured at right angles to the curb, nearest the point of connection to the Customer's facilities, provided, however, that the Company will not supply a Service Connection in whole or in part under or within a building except that portion extending through the building wall. When the required length of Service Connection exceeds the foregoing, the Customer shall have the option of terminating his facilities at either (1) a splice box acceptable to the Company installed, owned, and maintained by the Customer at a point within the distance limit described above, or (2) at the discretion of the Company, in the nearest available splice box or manhole provided in and as part of the Company's normal underground distribution system. All connections between the Customer's and Company's facilities shall be made by the Company.




Section 8 - Service Connections



9.01 The following requirements and standards for connection of generating facilities located on Customer's premises to the Company system shall be met to assure the integrity and safe operation of the Company system with no deterioration to the quality and reliability of service to other Customers. The operation of the generation facility should be done in a competent manner, such that the Company system as a whole is protected. 9.02 All small power producers or cogenerators shall make application to the Company for approval to interconnect their facilities with the Company system. 9.03 The Company shall require the following as part of the application:

(a) Plans and specifications of the proposed installation. (b) Single line diagram and details of the proposed protection schemes. (c) Instruction manuals for all protective components. (d) Component specification and internal wiring diagrams of protective components if not

provided in instruction manuals. (e) Generator data required to analyze fault contributions and load current flows including, but

not limited to, equivalent impedances and time constants. (f) All protective equipment's ratings if not provided in instruction manuals. (g) Evidence of insurance satisfactory to the Company. (h) An agreement to indemnify and hold harmless the Company from any and all liability or claim

thereof for damage to property, including property of the Company and injury or death to persons resulting from or caused by the presence, operation, maintenance or removal of such installation.

9.04 The Company shall within 30 days from the receipt of all required data from the Applicant either approve or reject in writing the application for connection to the Company system. Rejection of an application shall state with specificity the reasons for such rejection. Connection to the Company system will be permitted only upon obtaining the formal approval of the Company. The Company may require the execution of a formal application form and/or interconnection agreement by the customer. 9.05 The installation of the generation facilities must be in compliance with the requirements of the National Electrical Code and all applicable local, State and federal codes or regulations. The installation shall be undertaken and completed in a workmanlike manner, and shall meet or exceed industry acceptance standards of good practice. The provisions of the National Electrical Safety Code and the standards of the Institute of Electrical and Electronics Engineers, National Electrical Manufacturers Association and the American National Standards Institute shall be observed to the extent that they are applicable. Prior to connection, the Company must be provided with evidence that electrical inspection by an authorized inspection agency indicates that the above items were completed in a manner satisfactory to the Company. _________________________________________________________________________________ Issued: Effective:



Section 9 - General Interconnect Requirements for On-Site Generation


9.06 The generation facility shall have the following characteristics:

(a) Interconnection voltage shall be compatible and consistent with the system to which the Company determines the generation facility is to be connected.

(b) The generation facility shall produce 60 Hertz sinusoidal output compatible with the Company system to which the facility is to be connected.

(c) The generation facility must provide and maintain automatic synchronization with the Company system to which it is to be connected.

(d) The break point between the generation facilities producing single-phase or three-phase output shall be in accordance with existing Company motor specifications or as otherwise specified by the Company.

(e) At no time shall the operation of the facility result in excessive harmonic distortion of the Company wave form. Total harmonic distortion greater than 5% shall be deemed excessive and shall result in disconnection of the facility from the Company system.

(f) The installation of power factor correction (“PFC”) capacitors at the facility may be required under conditions to be determined by the Company when necessary to assure the quality and reliability of service to other Customers. The cost of PFC capacitors shall be borne by the Customer.

(g) The cost of supplying and installing 15-minute integrated generation output metering, and any other special facilities or devices occasioned by the generation facility which the Company may deem necessary on its system, such as telemetry and control equipment, shall be borne by the Customer.

9.07 The Customer shall provide automatic disconnecting devices with appropriate control devices which will isolate the facility from the Company system within a time period specified by the Company for, but not necessarily limited to, the following conditions:

(a) A fault on the Customer's equipment. (b) A fault on the Company system. (c) A de-energized Company line to which the customer is connected. (d) An abnormal operating voltage or frequency. (e) Failure of automatic synchronization with the Company system. (f) Loss of a phase or improper phase sequence. (g) Total harmonic content in excess of 5%. (h) Abnormal power factor.

The devices shall be so designed and constructed to prevent reconnection of the facility to the Company system until the cause of disconnection is corrected. 9.08 The Company shall reserve the right to specify settings of all isolation devices which are part of the generation facility. _________________________________________________________________________________ Issued: Effective:






9.09 The Company shall require initial inspection and testing as well as subsequent inspection and testing of the facility's isolation and fault protection systems at the Customer's expense on an annual basis. Maintenance of these systems must be performed and documented by the customer at specified intervals to the satisfaction of the Company. The Company shall reserve the right to disconnect the customer and/or the generation equipment from the Company system for failure to comply with these inspections, testing and maintenance requirements. 9.10 The Customer is solely responsible for providing adequate protection for the equipment located on the Customer's side of the interconnection system. This protection shall include, but not be limited to, negative phase sequence voltage on three-phase systems. 9.11 The Customer shall provide a Company-controlled disconnecting device providing a visible break on the Company side of the interconnection system. The Company shall require that this device accept a Company-provided padlock. The Company may also require manual operation of the device when required. The Company shall require this device to be labeled "Cogeneration Disconnection Switch" and located outside the facility such that 24-hour access is possible. 9.12 The Customer shall agree to grant access to the Company's authorized representative during any reasonable hours to install, inspect and maintain the Company's metering equipment. 9.13 The Customer must satisfy, and shall be subject to, all terms and conditions of the Company's Tariff for Service. 9.14 No wind generator, tower structure or device shall be installed at a location where, in the event of failure, it can fall in such a manner as to contact, land upon, or interfere with any Company lines or equipment. 9.15 The Customer shall maintain or cause to be maintained the generator and its associated structures, wiring and devices in a safe and proper operating condition so that the installation continues to meet all the requirements contained herein. 9.16 When and if any controversy arises as to the interpretation and application of these requirements and standards, the matter may be referred to the BPU for determination. 9.17 The Company reserves the right to modify or replace the Customer's service meter to prevent reverse registration from the customer's generation facility. Customers desiring to sell power to the Company should refer to Rider QFS - Cogeneration and Small Power Production Service. _________________________________________________________________________________ Issued: Effective:






10.01 General Information: Where a line extension is necessary to provide Service to a Customer or Applicant or group of Customers, and where the request for an extension of Company facilities to serve new customers, or where the request is for an expansion, upgrade, improvement, or other installation of plant and/or facilities by an Applicant, the procedures set forth in this Section 10 shall be utilized as a guide to determine the extent of any refundable deposit or non-refundable contribution, which may be required from the Customer or Applicant pursuant to NJAC 14:3-8. The Company shall not be precluded from entering into a mutually favorable agreement with the Customer or Applicant when it is deemed that a portion of the investment is for purposes of system improvement. This Section 10 does not apply to installation of special facilities or back-up systems which are not normally supplied by the Company. When such facilities or back-up systems are requested by the Customer, Section 4.05 shall be applicable. For purposes of this Section 10, the following defined terms are exclusively for use in connection with this Section. Other definitions, as provided in Part I of the Company’s Tariff for Service, may also be applicable to any Applicant under this Section and, where appropriate, should be used in conjunction with these terms. The term “Applicant” means a person or an entity that requests Extension Service from the Company. An Applicant may or may not be the End User or Customer of the Company. The term “Extension Service” refers to the construction or installation of electric distribution plant and/or facilities by the Company used to convey Service from existing or new plant and/or facilities (and includes the new plant and/or facilities themselves) to a structure or property for which the Applicant has requested Service in response to (i) an application for Extension Service from an Applicant to serve new customer(s) and/or (ii) an application for Extension Service requesting expansion, upgrade, improvement, or other installation of plant and/or facilities to serve existing customer(s). The Extension Service begins at existing plant and/or facilities and ends at the point of connection to or with the Service Connection, and includes the meter. The term “Extension Cost” refers to the cost of construction and installation of the Extension Service based on the Company’s “standard least cost design” criteria, using the Company’s unitized or actual cost for materials and labor (both internal and external) employed in the design, construction, and/or installation of the Extension Service, including, but not limited to, Service Connection (subject to Section 9), metering-related costs, and including overheads directly attributable to the work, and the loading factors, such as those for mapping and design. Extension Costs may be apportioned based upon load depending on factors such as the Applicant’s needs as compared to the Company’s need to enhance or improve reliability, or the needs of other Applicant(s) who may be using the same facilities. The term "refundable deposit" pertains to the non-interest bearing monies, which must be increased in accordance with Part II, Section 3.14 to provide for the associated income tax liability, that the Applicant must advance prior to the start of construction. The entire refundable deposit amount is subject to refund as set forth herein. Any portion of the refundable deposit remaining after the tenth year of service, as provided in this Section 10, is no longer subject to refund, and becomes the property of the Company. In no event shall more than the original refundable deposit be refunded. _________________________________________________________________________________ Issued: Effective:


Docket No. dated


Section 10 – Extension of Company Facilities (NJAC 14:3-8)



10.01 General Information: (Continued) A “non-refundable contribution," which the Applicant must pay in full prior to construction, becomes the property of the Company and is not subject to refund. All non-refundable contributions must be increased in accordance with Part II, Section 3.14 to provide for the associated income tax liability. The term "distribution revenues" utilized in this Section 10, as defined by the BPU, shall mean the total revenue, plus related sales and use tax, collected by a regulated entity from a Customer, minus basic generation service charges, plus sales and use tax on the basic generation service charges, and, unless included with basic generation service charges, transmission charges derived from Federal Energy Regulatory Commission (FERC) approved transmission charges, plus sales and use tax on the transmission charges, assessed in accordance with the Company’s Tariff for Service. This definition refers to the total amount of Delivery Service charges (which include Sales and Use Tax) from customer(s), as provided in the applicable rate schedule in Part III of the Company’s Tariff for Service. The term "underground distribution" refers to buried distribution conductors with associated above-grade equipment. The term "conventional underground" refers to a secondary network installed in a complete manhole and duct system with all equipment below grade level and is generally located in central sections of the more urban communities. The term “standard least cost design” refers to the Company’s design criteria for an overhead extension of its facilities, which is based upon then-existing Company specifications as contained in the Company’s Construction Standards, Material Specifications, and Distribution Engineering Practices. These standards are developed in compliance with the current edition of the National Electrical Safety Code in order to provide reliable electric service in a cost-effective manner. The term “alternate design” refers to an Applicant’s request for Extension Service in a particular manner that exceeds the Company’s “standard least cost design” criteria, including, but not limited to, underground requirements and the removal of existing facilities. An example of an “alternate design” requested by an Applicant would be the installation of a pad-mounted transformer adjacent to a parking lot behind a building, rather than at the front corner closest to the Company’s existing distribution circuit. The difference in cost between the “alternate design” and the “standard least cost design” shall, in all cases, be paid in full by the Applicant as a non-refundable contribution. _________________________________________________________________________________ Issued: Effective:






10.02 Rights-of-Way: The Company shall not be required to extend or relocate its facilities for the purpose of rendering Extension Service to Applicants until rights-of-way or easements satisfactory to the Company have been obtained from government agencies and property owners to permit the installation, operation, and maintenance of the Company's lines and facilities. In connection with granting to, or obtaining for, the Company, without charge, such rights-of-way or easements as necessary for the Company’s lines and facilities to be placed upon, over, across, or under property as necessary to provide the Extension Service, Applicants requiring Extension Service shall perform all initial vegetation clearance and trimming. The Company shall also be granted the right to trim or remove vegetation and to remove structures or other obstructions that might subsequently interfere with such lines and facilities, the right of access and entry without notice for Company agents and equipment necessary in the exercise of privileges under the grant, and the right to use and extend the Company's lines and facilities, and install additional lines and facilities, as deemed necessary by the Company in order to provide Service to other Customers. Any right-of-way or permit fees, either initial or recurring, or charges in connection with rights-of-way for providing Extension Service to an Applicant, shall be paid for by the Applicant. 10.03 Extension Service to the Boundary of a Subdivision (Residential and Non-Residential): Such an extension shall normally be provided overhead on public right-of-way and/or private property based upon the Company’s standard least cost design criteria, but shall not be provided underground on public right-of-way unless required of, or approved by, the Company. If the Applicant requests Extension Service that exceeds the Company’s standard least cost design criteria, and the Company approves the request, the Applicant shall be required to make a non-refundable contribution equal to the additional cost of the alternate design. The Company may require a refundable deposit of the Extension Cost, prior to construction, to be refunded as provided in Sections 10.04 or 10.05, as applicable. _________________________________________________________________________________ Issued: Effective:


Docket No. dated





10.04 Extension Service within a Residential Subdivision: Such an extension shall not be provided overhead. It shall be provided underground based upon the Company’s underground design criteria, on public right-of-way and/or private property. This Section is applicable only for new, predominantly residential areas where all the applicable provisions of the Standard Terms and Conditions of this Tariff and any applicable provisions of the New Jersey Administrative Code (NJAC) are complied with. The Applicant shall make a non-refundable contribution for the construction cost differences between the overhead and the underground design in accordance with Appendix A of Part II of this Tariff. If the Applicant has not obtained sale contracts for at least 20% of the total units, the Company may require a refundable deposit equal to the Extension Cost using the total unitized cost for the equivalent overhead construction. Any refundable deposit received from the Applicant will be refunded as follows: One year after the first connection of a completed premise occupied by a bona fide owner or a responsible tenant who has entered into a contract with the Company for Service, the Company will refund a sum equal to ten times total actual distribution revenues from all such bona fide owner(s) or responsible tenant(s) during such contract year, up to (but not in excess of) the refundable deposit amount. Refunds in subsequent years, for up to nine additional years after the first year, will be equal to ten times the total actual distribution revenues from all such bona fide owners or responsible tenants during each such subsequent year, less the total actual distribution revenues used for calculating the refund from the previous year, up to (but not in excess of) the refundable deposit amount. 10.05 Extension Service to Serve Non-Residential Customers (including within Non-Residential Subdivisions), Multi-unit Residential Apartment Buildings, and Three-Phase Individual Residential Customers: Such an extension will be provided overhead based upon the Company’s standard least cost design criteria, but may be provided underground as an alternate design, but shall not be provided underground on public right-of-way, unless required of, or approved by, the Company. When Extension Service is provided underground pursuant to this Section 10.05, the Applicant shall be required to provide all trenching, backfill, and materials in accordance with the Company’s specifications. If the Applicant requests Extension Service that exceeds the Company’s standard least cost design criteria, and the Company approves the request, the Applicant shall be required to make a non-refundable contribution equal to the additional cost of the alternate design.

The Company may require a refundable deposit equal to the Extension Cost. The refundable deposit under this Section 10.05 shall be eligible for refund, up to (but not in excess of) the refundable deposit amount, as follows: At the end of the first contract year, the Company will refund from the refundable deposit an amount equal to ten times the total actual distribution revenues billed during that period. At the end of each succeeding contract year, for an additional nine years, a refund will be made from the refundable deposit in an amount equal to ten times the actual distribution revenues billed during each succeeding contract year. _________________________________________________________________________________ Issued: Effective:






10.06 Extension Service to Serve a Single-Phase, Individual Residential Customer: Such an extension shall be provided overhead based upon the Company’s standard least cost design criteria, and may be provided underground as an alternate design, but shall not be provided underground on a public right-of-way. When Extension Service is provided underground pursuant to this Section 10.06, the Applicant shall be required to provide all trenching, backfill, and materials in accordance with the Company’s specifications. The difference in cost between the alternate design and the Company’s standard least cost design shall be paid in full by the Applicant as a non-refundable contribution. When provided overhead on a public right-of-way, the Extension Service will be provided without charge or deposit requirement. When provided overhead on private property, the Extension Service will be provided without charge when the Extension Cost, based on the distance measured from the property line to the dwelling location, does not exceed ten times the estimated annual distribution revenues. A refundable deposit may be required from the Applicant for any Extension Cost in excess of ten times the estimated annual distribution revenues. The refundable deposit under this Section 10.06 shall be eligible for refund, up to (but not in excess of) the refundable deposit amount, as follows: At the end of the first year, the Company will refund from the refundable deposit an amount equal to ten times the total actual distribution revenues billed during that period, less the estimated annual distribution revenues (used as the basis for the initial refundable deposit calculation). At the end of each succeeding contract year, for an additional nine years, a refund will be made from the refundable deposit in an amount equal to ten times the total actual distribution revenues billed during each succeeding year. 10.07 Extension Service within Conventional Underground Area: Such an extension for 600 volt systems necessary on public right-of-way shall be installed without charge or deposit requirement. Such extensions shall not be provided on private property or for other than 600 volt systems. 10.08 Extension Service Initiation: The Company shall not commence construction of the Extension Service until (a) it has received and accepted an application for; (b) the Applicant has completely executed appropriate contracts for Service, including, but not limited to, Extension Service as set forth in this Section 10; (c) the Applicant has paid any and all associated Extension Costs or other charges, whether by way of a refundable deposit or a nonrefundable contribution as applicable; and (d) the Applicant requesting the Extension Service has furnished to the Company satisfactory rights-of-way over, across, through, in and/or on property that are acceptable to the Company and necessary for the construction, maintenance and operation of the Extension Service. 10.09 Grading Requirements: The Applicant shall perform or arrange and pay for all Company-directed rough grading in accordance with the Company's specifications for underground lines and facilities as said specifications shall be modified by the Company from time to time. The Company's specifications are available from the Company upon request. 10.10 Exceptions: No deviations from the Company's standard construction practices shall be permitted without the Company's approval. Any Company-approved deviations from said construction practices shall be at the Applicant's sole expense. ________________________________________________________________________________ Issued: Effective:





11.01 Tariff Governs: The Company's BPU-approved Third Party Supplier Agreement and Customer Account Services Master Service Agreement will be governed by reference to this Tariff for Service. 11.02 Uniform Agreement: The Company shall offer the same BPU-approved Third Party Supplier Agreement and Customer Account Services Master Service Agreement to all licensed entities that seek to serve as Alternative Electric Suppliers in the Company's service area by providing electric generation service to Customers located therein. 11.03 Procedure for Agreement Modification: Modifications of the Supplier Fees and Charges contained in the Company’s Third Party Supplier Agreement shall be made in accordance with applicable BPU Orders, including the BPU Order dated August 17, 1999 (Docket No. EO97070460). Other modifications to the Company's Third Party Supplier Agreement must be approved by the BPU in accordance with the standards set forth in the aforementioned Order, as follows, or as otherwise directed by the BPU. The Company shall file a written request for BPU approval of intended modifications (the "Request") with the Board. The date of filing shall be referenced herein as the "Filing Date." A copy of the filing shall simultaneously be provided, by regular mail, facsimile, hand delivery, or electronic means, to the Division of the Ratepayer Advocate, Public Service Electric and Gas, Conectiv, Rockland Electric, and to all BPU-licensed Alternative Electric Suppliers (using a list of addresses for the Alternative Electric Suppliers that shall be maintained by the BPU and made available to the Company). The mode(s) of transmission shall be selected to effectuate actual delivery of the copies within 48 hours of filing with the Board. Should the Ratepayer Advocate or any BPU-licensed Alternative Electric Supplier wish to contest the Request, the contesting entity must file its reasons for contesting the Request, in writing, with the BPU and simultaneously serve copies thereof upon the Company and the Ratepayer Advocate. This must be done within 17 days of the Filing Date. Service upon the Company shall be made by way of the Company representative who filed the Request. Within 45 days of the Filing Date, the BPU may issue a Suspension Order stating that the Request requires further study. Such determination would put the Request on hold, pending future action by the Board. If the BPU does not take action on the Request within 45 days of the Filing Date, the Company may implement the intended modifications, although the BPU retains the authority to make a determination on the Request in the future. _________________________________________________________________________________ Issued: Effective:



Section 11 – Third Party Supplier Standards



12.01 General: For the purpose of this Section of the Tariff for Service a Customer-generator is an electricity customer such as an industrial, commercial or residential customer that generates electricity using Class 1 renewable resources as defined in NJAC 14:8-1.2 on the customer’s side of the meter. Net metering, as defined in Section 12.02 below, provides for the billing or crediting, as applicable, of energy usage by measuring the difference between the amount of electricity delivered by the Company to a Customer-generator, as defined in Section 12.02 below, in a given Billing Month and the electricity delivered by a Customer-generator into the Company distribution system. The Company reserves the right to select and supply the type of meter(s) that will enable the net metering of electricity as described above. The Customer generator shall be responsible for all interconnection costs as defined in NJAC 14:8-5.7 et seq., which shall be in addition to any other charges applicable to meet service requirements. For customers eligible for Net Metering the term usage as applied in Section 2.05 shall mean net usage as determined by Net Metering. It is the Customer-generator’s responsibility to know all of the rules associated with the provision of net metering service. 12.02 Limitations and Qualifications for Net Metering: “Net metering” means a system of metering and billing for electricity in which the Company 1) credits a customer-generator at the full retail rate for each kilowatt-hour produced by a Class 1 renewable energy system installed on the customer-generator’s side of the electric revenue meter, up to the total amount of electricity used by that customer-generator during an annualized period determined under NJAC 14:8-4.3 and 2) compensates the customer-generator at the end of the annualized period determined under NJAC 14:8-4.3 for any remaining credits, at a rate equal to the avoided cost of wholesale power. To qualify for Net Metering, a Customer-generator must generate Class 1 renewable energy as defined in NJAC 14:8-1.2. The Company will offer net metering to any customer that generates Class 1 renewable electricity on the customer’s side of the meter provided that the generating capacity of the Customer-generator’s facility does not exceed the amount of electricity supplied by the Company over an Annualized period (as defined in NJAC 14:8-4.3). 12.03 Limitations and Qualifications for Aggregated Net Metering (N.J.S.A. 48:3-87e(4)): To qualify for Aggregated Net Metering a customer must be: a state entity, school district, county, county agency, county authority, municipality, municipal agency, or municipal authority that has multiple facilities with metered accounts to be known collectively as the “Aggregated Meters.” The Aggregated Meters must be: located within the Company’s territory; served under the same rate schedule; all served by either Basic Generation Service or by the same Third Party Supplier; and located within the customer’s territorial jurisdiction or, for a State entity, located within 5 miles of one another. One of the Aggregated Meters must operate a Class 1 solar electric power generation system using a net metered account as defined in Section 12.02, Limitations and Qualifications for Net Metering, except for the annualized electric generation capability limitation. The Qualified Customer-Generator must be located on property owned by the customer. The size of the Qualified Customer-Generator for Aggregated Net Metering is defined in Section 12.03.a, Customer-Generator Sizing Qualifications for Aggregated Net Metering.




Section 12 – Net Metering Installations



12.03 Limitations and Qualifications for Aggregated Net Metering (N.J.S.A. 48:3-87e(4)): (Continued)

a) Customer-Generator Sizing Qualifications for Aggregated Net Metering: The annualized

electric generation capability of the customer’s solar generating system, located at the net metered location cannot exceed the amount of electricity supplied by the electric power supplier or basic generation service provider to all of the Aggregated Meters over an annualized period. The Aggregated Meters used to determine the maximum annualized electric generation capability of the customer’s solar generating system may not be used to determine the maximum annualized electric generation capability of other aggregated net metered facilities nor become a Qualified Customer-Generator as defined in Section 12.02, Limitations and Qualifications for Net Metering.

b) Billing for Aggregated Net Metering: The Qualified Customer-Generator will be billed as defined in Section 12.06, Net Metering Billing. However, Section 12.06, Net Metering Billing will not apply to the other Aggregated Meters and those meters will continue to be billed at the full retail rate pursuant to the applicable rate schedules.

c) Incremental Costs Associated with Aggregated Net Metering: All incremental costs incurred by the Company resulting from the implementation of Aggregated Net Metering shall be recovered from Aggregated Net Metering customers.

12.04 Installation Standards: A Customer-generator shall comply with the requirements of the Company which are set forth in detail in the Application/Agreement Parts 1 and 2 for Level 1 Projects or the Interconnection Application and Agreement for Level 2 or Level 3 Projects both of which are approved by the New Jersey Office of Clean Energy and available at www.firstenergycorp.com. In addition, the Customer-generator shall be responsible for meeting all applicable safety and power quality standards as set forth below. The Customer-generator’s facility shall comply with all applicable safety and power quality standards specified by the National Electrical Code, Institute of Electrical and Electronics Engineers, and accredited testing institutions, such as Underwriters Laboratories. The Customer-generator’s facility should be constructed and installed in accordance with the State of New Jersey Uniform Construction Code requirements for electrical installations, UL 1741 and the IEEE Standard 1547. Net Metering systems served by network distribution systems, shall comply with standards established by the Company and approved by the BPU in addition to the aforementioned applicable safety and power quality standards and all other requirements in NJAC 14:8-5.2 et seq.







12.05 Initiation of Service: Prior to interconnecting with the Company’s distribution system the Customer-generator is required to provide the Company with an Interconnection Application/Agreement Parts 1 and 2 for Level 1 projects or an Interconnection Application and Agreement for Level 2 or Level 3 Projects and must also pay all appropriate charges as detailed in these applications. Additionally, the Company may, at its option, inspect the interconnection prior to the initiation of Net Metering service.

Initiation of service will become effective on the Customer-generator’s first regularly scheduled meter reading date that is at least twenty (20) days after the Customer-generator elects to take service under or to be billed under or in accordance with this provision, by executing an Interconnection Application, but in no case prior to the installation of the necessary meter(s), and shall terminate at a regularly scheduled meter reading date that is at least twenty (20) days following the receipt by the Company of Customer-generator’s notification of termination or from the date that the Company determines that the customer-generator is no longer eligible for net metering service pursuant to NJAC 14:8-4.1 et seq. 12.06 Net Metering Billing: In any Billing Month during an Annualized period, where the amount of electricity delivered by the Customer-generator plus any kilowatt-hour credits held over from the previous Billing Month or Billing Months exceeds the electricity supplied by the Customer-generator’s electric supplier or basic generation service provider, as applicable, the excess kilowatt-hours shall be credited to the Customer-generator in the next Billing Month during the Annualized period. At the end of the Annualized period, the Customer-generator will be compensated for any remaining credits by the Customer-generator’s electric supplier or basic generation service provider, as applicable, at the avoided cost of wholesale power (as defined at NJAC 14:8-4.2). A Customer-generator shall have a one-time opportunity to select a Billing Month as the start of the Customer-generator’s Annualized period. This selection will become effective on the first regularly scheduled meter reading date that is at least twenty (20) days after the Customer-generator notifies the Company of the Customer-generator’s selection under the one-time opportunity provided in NJAC 14:8-4.3 (f) – (j).

In the event that a Customer-generator changes suppliers, the electric power supplier or basic generation service provider with whom service is terminating shall treat the end of the service period as if it were the end of the Annualized period and shall compensate the Customer-generator for any remaining credits at the avoided cost of wholesale power. 12.07 Program Availability: The Company may be authorized by the BPU to cease offering net metering whenever the total rated generating capacity owned and operated by Customer-generators on a Statewide basis equals 2.9 percent of total annual kilowatt-hour sales in the State. _________________________________________________________________________________ Issued: Effective:






Appendix A - Residential Electric Underground Extensions The Applicant shall pay the Company the amount determined from the following table: A. Base Charges Average Front Footage Per Lot 1. Single Family <= 125 Ft 126-225 Ft 226-325 Ft >= 326Ft

Nonrefundable charge per building lot

With Applicant providing all trenching and road crossing conduits $ 317.00 $ 370.00 $ 424.00 $ 743.00 Refundable deposit based on equivalent overhead construction $ 648.00 $ 1,296.00 $1,944.00 $3,240.00 2. Lots requiring 1 primary extension Without primary enclosure $1,412.00 With primary enclosure $3,553.00

3. Duplex-family buildings, mobile homes, multiple Charge to be based on differential cost occupancy buildings, three-phase high capacity according to unit costs specified in extensions, lots requiring primary extensions thereon, Exhibits I through III excess transformer capacity above 8.5 KVA, etc.

B. Additional Charges 1. Street Lights

16 foot fiberglass pole with standard colonial post top luminaire .............................. $ 196.00 16 foot fiberglass pole with ornate colonial post top luminaire .................................. $ 1,036.00 30 foot fiberglass pole with cobra head luminaire on 6 foot bracket ......................... $ 919.00 12 foot 9 inch ornate fiberglass pole with ornate colonial post top luminaire ............ $ 2,216.00 12 foot 9 inch ornate fiberglass pole with acorn style post top luminaire .................. $ 2,579.00

2. Multi-Phase Construction $1.13 per added phase per foot 3. Pavement cutting and restoration, rock removal, At actual low bid cost with option of Applicant to blasting, difficult digging, and special backfill contract for as limited by NJAC

4. Alternate Service Location Charge <= 125 Ft 126-150 Ft > 150 Ft With Applicant trenching $ 781.00 $ 966.00 not applicable (Applicant provides 4” PVC conduits)

Note: All charges are subject to taxes as provided in Section 3.14. _________________________________________________________________________________ Issued: Effective:


Docket No. dated


Appendix A - Unit Costs of Underground Construction Single Family Developments



Item Unit Total Cost 1. Trenching – sole use per foot $ 18.10* 2. Primary cable 1/0 aluminum per foot 3.09 3. Secondary cable 3/0 aluminum per foot 2.26 350 MCM aluminum per foot 4.28 500 MCM aluminum per foot 6.32 750 MCM aluminum per foot 9.53 4. Service - 200 amp and below per foot 2.26 50 feet complete each 593.35 5. Primary termination - branch each 1,186.67 6. Primary junction enclosure - branch each 2,141.74 7. Secondary enclosure each 461.91 8. Conduit - 3 inch PVC per foot 2.71 Conduit – 4 inch PVC per foot 3.78 9. Street light cable - # 12 cu. duplex per foot 2.27 10. Transformers - including fiberglass pad 25 kVa – single-phase each 2,372.27 50 kVa – single-phase each 2,712.84 75 kVa – single-phase each 3,134.72 100 kVa – single-phase each 3,507.62 167 kVa – single-phase each 4,212.86 25 kVa – single-phase Dual Voltage each 2,657.30 50 kVa – single-phase Dual Voltage each 3,100.08 75 kVa – single-phase Dual Voltage each 4,027.74 11. Street light poles 16 foot post top fiberglass pole each 414.78 30 foot fiberglass pole each 933.78 12 foot 9 inch ornate fiberglass pole each 1,594.42 12. Street light luminaire – cobra head each 475.66 13. Post top luminaire 50, 70, 100 & 150 watt colonial style each 270.92 70 & 100 watt ornate colonial style each 1,111.68 70 & 100 watt ornate acorn style each 1,475.19 14. Primary splice – # 2 aluminum each 133.85

* Joint trench calculation: 0.5 x 18.10 = $9.05 Note: All charges are subject to taxes as provided in Section 3.14. _________________________________________________________________________________ Issued: Effective:



Appendix A - Exhibit I - Unit Costs of Underground Construction Single-Phase 15 kV



Item Unit Total Cost 1. Primary cable – three-phase main feeder per foot $ 20.63 2. Secondary cable - 4-wire 350 MCM aluminum per foot 7.21 3. Service cable - 4-wire 350 MCM aluminum per foot 7.62 4. Primary termination - main # 2 aluminum three-phase each 2,711.97 1000 MCM aluminum three-phase each 3,979.00 5. Primary junction - main each 3,866.48 6. Primary switch - main PMH-9 each 24,893.62 PMH-10 each 23,973.64 PMH-11 each 25,170.07 PMH-12 each 29,774.23 7. Conduit - 5 inch PVC per foot 5.01 - 6 inch PVC per foot 5.77 8. Transformers - including concrete pad 75 kVa three-phase each 5,371.11 150 kVa three-phase each 6,860.58 300 kVa three-phase each 8,264.49 500 kVa three-phase each 10,688.83 9. Primary splice – 15 kV three-phase cable each 340.30 Note: All charges are subject to taxes as provided in Section 3.14. _________________________________________________________________________________ Issued: Effective:



Appendix A - Exhibit II - Unit Costs of Underground Construction Three-Phase 15 kV



Item Unit Total Cost 1. Pole line (including 40 foot poles, anchors & guys) per foot $ 5.34* 2. Primary wire

Single-phase – branch per foot 1.96 Three-phase – main per foot 9.82

3. Primary wire - neutral per foot 1.85 4. Secondary cable

Three-wire per foot 4.07 Four-wire per foot 6.60

5. Service Single-phase each 196.00 Single–phase - 200 amp and below per foot 2.00 Three-phase – up to 200 amp per foot 3.09 Three-phase – over 200 amp per foot 5.20 6. Transformers 25 kVa – single-phase each 1,358.02 50 kVa – single-phase each 1,715.76 75 kVa – single-phase each 2,471.51 100 kVa – single-phase each 2,693.43 167 kVa – single-phase each 3,625.21 3- 25 kVa – three-phase each 3,657.43 3- 50 kVa – three-phase each 4,730.65 3- 75 kVa – three-phase each 6,994.46 3-100 kVa – three-phase each 7,660.22 3-167 kVa – three-phase each 10,455.56 7. Street light luminaire each 490.13

* Pole line cost to be used = $5.34 / 2 = $2.67 Note: All charges are subject to taxes as provided in Section 3.14. _________________________________________________________________________________ Issued: Effective:



Appendix A - Exhibit III - Unit Costs of Overhead Construction Single and Three-Phase 15 kV


BPU NO. 12 ELECTRIC ORIGINAL TITLE SHEET

TARIFF for SERVICE

Part III

Service Classifications and Riders

___________________________________________________________________ Issued: Effective:




BPU No. 12 ELECTRIC - PART III Original Sheet No. 1

Sheet No.

Revision No.

Table of Contents

Service Classification RS – Residential Service 3 4 5

Original Original Original

Service Classification RT – Residential Time-of-Day Service 6 7

OriginalOriginal

Service Classification RGT – Residential Geothermal & Heat Pump Service 8 9 Original

Original

Service Classification GS – General Service Secondary 10 11 12 13

OriginalOriginal Original Original

Service Classification GST – General Service Secondary Time-of-Day 14 15 16

OriginalOriginal Original

Service Classification GP – General Service Primary 17 18

OriginalOriginal

Service Classification GT – General Service Transmission 19 20 21

Original Original

Original

Service Classification OL – Outdoor Lighting Service

22 23

OriginalOriginal

Service Classification SVL – Sodium Vapor Street Lighting Service 24 25 26


Service Classification MVL – Mercury Vapor Street Lighting (Restricted) 27 28 29


Service Classification ISL – Incandescent Street Lighting (Restricted) 30 31 32


Service Classification LED – LED Street Lighting Service

33 34

OriginalOriginal

________________________________________________________________________________ Issued: Effective:



PART III SERVICE CLASSIFICATIONS AND RIDERS

TABLE OF CONTENTS



Sheet No.

Revision No.

Rider BGS-RSCP – Basic Generation Service – Residential Small Commercial Pricing (formerly Rider BGS-FP)

35 36

Original Original

Rider BGS-CIEP – Basic Generation Service – Commercial Industrial Energy Pricing

37 38

Original Original

Rider CIEP – Standby Fee (formerly Rider DSSAC)

39

Original

Rider NGC – Non-utility Generation Charge 40

41 42


Rider SBC – Societal Benefits Charge 43 Original Rider DSF – Demand Side Factor 44

Original

Rider NDC – Nuclear Decommissioning Costs 45 Original Rider RAC – Remediation Adjustment Clause 46 Original Rider UNC – Uncollectible Accounts Charge 47 Original Rider USF – Universal Service Fund Costs Recovery 48 Original Rider QFS – Cogeneration and Small Power Production Service

49 50

Original Original

Rider STB – Standby Service

51 52

Original Original

Rider CEP – Consumer Electronics Protection Service (Restricted) 53

54 OriginalOriginal

Rider CBT – Corporation Business Tax 55 Original Rider SUT – Sales and Use Tax 56 Original Rider SCC – System Control Charge 57 Original Rider RRC – RGGI Recovery Charge 58 Original Rider SRC – Storm Recovery Charge 59 Original Issued: Effective:



PART III SERVICE CLASSIFICATIONS AND RIDERS

TABLE OF CONTENTS



APPLICABLE TO USE OF SERVICE FOR: Service Classification RS is available for: (a) Individual Residential Structures; (b) separately metered residences in Multiple Residential Structures; (c) incidental use for non-residential purposes when included along with the residence; and/or (d) Auxiliary Residential Purposes whether metered separately from the residence or not. This Service Classification is optional for customers which elect to be billed hereunder rather than under Service Classification RT. (Also see Part II, Section 2.03) CHARACTER OF SERVICE: Single-phase service, with limited applications of three-phase service, at secondary voltages. RATE PER BILLING MONTH (All charges include Sales and Use Tax as provided in Rider SUT): All charges are applicable to Full Service Customers. All charges, excluding Basic Generation Service (default service), are applicable to Delivery Service Customers. BASIC GENERATION SERVICE (default service):

1) BGS Energy and Reconciliation Charges as provided in Rider BGS-RSCP (Basic Generation Service – Residential Small Commercial Pricing) (formerly Rider BGS-FP)

2) Transmission Charge: $0.004951 per KWH for all KWH (except Water Heating) $0.004111 per KWH Off-Peak/Controlled Water Heating DELIVERY SERVICE (Customer and Distribution charges include Corporation Business Tax as provided in Rider CBT): 1) Customer Charge: $2.99 per month

Supplemental Customer Charge: $1.55 per month Off-Peak/Controlled Water Heating 2) Distribution Charge:

June through September:

$0.018486 per KWH for the first 600 KWH (except Water Heating) $0.073103 per KWH for all KWH over 600 KWH (except Water Heating) October through May: $0.030284 per KWH for all KWH (except Water Heating) Water Heating Service: $0.020210 per KWH for all KWH for Off-Peak Water Heating $0.026622 per KWH for all KWH for Controlled Water Heating _________________________________________________________________________________ Issued: Effective:



Service Classification RS Residential Service



3) Non-utility Generation Charge (Rider NGC): (See Rider NGC for any applicable St. Lawrence Hydroelectric Power credit)

$ 0.004096 per KWH for all KWH including Off-Peak/Controlled Water Heating 4) Societal Benefits Charge (Rider SBC): $ 0.007491 per KWH for all KWH including Off-Peak/Controlled Water Heating 5) System Control Charge (Rider SCC): $ 0.000055 per KWH for all KWH including Off-Peak/Controlled Water Heating 6) RGGI Recovery Charge (Rider RRC): See Rider RRC for rate per KWH for all KWH including Off-Peak/Controlled Water Heating 7) Storm Recovery Charge (Rider SRC): $ 0.002274 per KWH for all KWH including Off-Peak/Controlled Water Heating TERM OF CONTRACT: None, except that reasonable notice of service discontinuance will be required. Where special circumstances apply or special or unusual facilities are supplied, a contract of one year or more may be required. TERMS OF PAYMENT: Bills are due when rendered by the Company and become overdue when payment is not received by the Company on or before the due date specified on the bill. SERVICE CHARGE: A Service Charge of $14.00 shall be applicable for initiating service to a customer under any Service Classification (see Part II, Section 2.01). A $54.00 Service Charge shall be applicable for final bill readings requested to be performed other than during the normal working hours of 8 AM to 4:30 PM, Monday through Friday. (See Part II, Section 3.13) RECONNECTION CHARGES: A Reconnection Charge, applicable after a discontinuance requested by the customer or because of a default by the customer, of $45.00 is applicable to service reconnections which can be performed at the meter. The charge for all reconnections which cannot be performed at the meter shall be based upon the costs incurred by the Company. (See Part II, Section 8.04) DELINQUENT CHARGE: A Field Collection Charge of $25.00 shall be applicable for each collection visit made to the customer's premises. (See Part II, Section 3.20) _________________________________________________________________________________ Issued: Effective:






SPECIAL PROVISIONS: (a) Restricted Off-Peak Water Heating Service: Locations currently receiving service under this Special Provision which have automatic storage-type water heaters for the supply of hot water requirements of the premises, where such water heaters comply with and are installed in accordance with Company specifications, shall be billed a Supplemental Customer Charge, and shall have the KWH used during the off-peak hours of 8 PM to 8 AM Eastern Standard Time measured by a separate meter and billed at the Charges provided above. The Company reserves the right to change the on-peak hours from time to time as the on-peak periods of the supply system change. (Also see Part II, Section 5.09) (b) Restricted Controlled Water Heating Service: Locations currently receiving service under this Special Provision which have automatic storage-type water heaters for the supply of hot water requirements of the premises, where such water heaters comply with and are installed in accordance with Company specifications and have the operation of both upper and lower elements restricted by Company control devices to the hours of 11 PM to 4 PM Eastern Standard Time, shall be billed a Supplemental Customer Charge, and shall have the KWH used during those hours measured by a separate meter and billed at the Charges provided above. The Company reserves the right to change the on-peak hours from time to time as the on-peak periods of the supply system change. (Also see Part II, Section 5.10) ADDITIONAL MODIFYING RIDER: This Service Classification may also be modified for other Rider(s) subject to each Rider's applicability, as specified. STANDARD TERMS AND CONDITIONS: This Service Classification is subject to the Standard Terms and Conditions of this Tariff for Service. _________________________________________________________________________________ Issued: Effective:




JERSEY CENTRAL POWER & LIGHT COMPANY BPU No. 12 ELECTRIC - PART III Original Sheet No. 6

APPLICABLE TO USE OF SERVICE FOR: Service Classification RT is available for: (a) Individual Residential Structures; (b) separately metered residences in Multiple Residential Structures; (c) incidental use for non-residential purposes when included along with the residence; and/or (d) Auxiliary Residential Purposes whether metered separately from the residence or not. This Service Classification is optional for customers which elect to be billed hereunder rather than under Service Classification RS. (Also see Part II, Section 2.03) CHARACTER OF SERVICE: Single-phase service, with limited applications of three-phase service, at secondary voltages. RATE PER BILLING MONTH (All charges include Sales and Use Tax as provided in Rider SUT): All charges are applicable to Full Service Customers. All charges, excluding Basic Generation Service (default service), are applicable to Delivery Service Customers. BASIC GENERATION SERVICE (default service):


2) Transmission Charge: $0.004111 per KWH for all KWH on-peak and off-peak DELIVERY SERVICE (Customer and Distribution charges include Corporation Business Tax as provided in Rider CBT): 1) Customer Charge: $6.27 per month

Solar Water Heating Credit: $1.56 per month

2) Distribution Charge: $ 0.055935 per KWH for all KWH on-peak for June through September $ 0.041087 per KWH for all KWH on-peak for October through May $ 0.026129 per KWH for all KWH off-peak 3) Non-utility Generation Charge (Rider NGC): (See Rider NGC for any applicable St.

Lawrence Hydroelectric Power credit) $ 0.004096 per KWH for all KWH on-peak and off-peak 4) Societal Benefits Charge (Rider SBC): $ 0.007491 per KWH for all KWH on-peak and off-peak 5) System Control Charge (Rider SCC): $ 0.000055 per KWH for all KWH on-peak and off-peak 6) RGGI Recovery Charge (Rider RRC): See Rider RRC for rate per KWH for all KWH on-peak and off-peak 7) Storm Recovery Charge (Rider SRC): $ 0.002274 per KWH for all KWH on-peak and off-peak ________________________________________________________________________________ Issued: Effective:



Service Classification RT Residential Time-of-Day Service



DEFINITION OF ON-PEAK AND OFF-PEAK HOURS: The hours to be considered as on-peak are from 8 AM to 8 PM Eastern Standard Time, Monday through Friday. All other hours including weekend hours will be considered off-peak. The Company reserves the right to change the on-peak hours from time to time as the on-peak periods of the supply system change. The Company may also selectively stagger the on-peak hours up to one hour in either direction when required to alleviate local distribution system peaking within high density areas. The off-peak hours will not, however, be less than 12 hours daily. TERM OF CONTRACT: None, except that reasonable notice of service discontinuance will be required. Where special circumstances apply or special or unusual facilities are supplied, contracts of one year or more may be required. TERMS OF PAYMENT: Bills are due when rendered by the Company and become overdue when payment is not received by the Company on or before the due date specified on the bill. SERVICE CHARGE: A Service Charge of $14.00 shall be applicable for initiating service to a customer under any Service Classification (see Part II, Section 2.01). A $54.00 Service Charge shall be applicable for final bill readings requested to be performed other than during the normal working hours of 8 AM to 4:30 PM, Monday through Friday. (See Part II, Section 3.13) RECONNECTION CHARGES: A Reconnection Charge, applicable after a discontinuance requested by the customer or because of a default by the customer, of $45.00 is applicable to service reconnections which can be performed at the meter. The charge for all reconnections which cannot be performed at the meter shall be based upon the costs incurred by the Company. (See Part II, Section 8.04) DELINQUENT CHARGE: A Field Collection Charge of $25.00 shall be applicable for each collection visit made to the customer's premises. (See Part II, Section 3.20) SPECIAL PROVISION: Solar Water Heating Systems: For customers who install a solar water heating system with electric backup, the monthly Customer Charge shall be reduced by the credit provided above. ADDITIONAL MODIFYING RIDER: This Service Classification may also be modified for other Rider(s), subject to each Rider's applicability, as specified. STANDARD TERMS AND CONDITIONS: This Service Classification is subject to the Standard Terms and Conditions of this Tariff for Service. _________________________________________________________________________________ Issued: Effective:



Service Classification RT Residential Time-of-Day Service



APPLICABLE TO USE OF SERVICE FOR: Service Classification RGT is available for residential customers residing in individual residential structures, or in separately metered residences in multiple-unit residential structures, who have one of the following types of electric space heating systems as the primary source of heat for such structure or unit and which system meets the corresponding energy efficiency criterion:

Geothermal Systems with Energy Efficiency Ratio (EER) of 13.0 or greater; Heat Pump Systems with Seasonal Energy Efficiency Ratio (SEER) of 11.0 or greater, and a Heating Season Performance Factor (HSPF) which meets the then current Federal HSPF standards; Room Unit Heat Pump Systems with Energy Efficiency Ratio (EER) of 9.5 or greater.

Service Classification RGT is not available for customers residing in individual residential structures, or in separately metered residences in multiple-unit residential structures, which have an electric resistance heating system as the primary source of space heating for such structure or unit. CHARACTER OF SERVICE: Single-phase service, with limited applications of three-phase service, at secondary voltages. RATE PER BILLING MONTH (All charges include Sales and Use Tax as provided in Rider SUT): All charges are applicable to Full Service Customers. All charges, excluding Basic Generation Service (default service), are applicable to Delivery Service Customers. BASIC GENERATION SERVICE (default service):


2) Transmission Charge: $0.004111 per KWH for all KWH on-peak and off-peak for June through September

$0.004951 per KWH for all KWH for October through May

DELIVERY SERVICE (Customer and Distribution charges include Corporation Business Tax as provided in Rider CBT): 1) Customer Charge: $6.27 per month 2) Distribution Charge:

June through September: $0.055935 per KWH for all KWH on-peak $0.026129 per KWH for all KWH off-peak October through May: $0.030284 per KWH for all KWH _________________________________________________________________________________ Issued: Effective:



Service Classification RGT Residential Geothermal & Heat Pump Service


3) Non-utility Generation Charge (Rider NGC): (See Rider NGC for any applicable St.

Lawrence Hydroelectric Power credit) $ 0.004096 per KWH for all KWH on-peak and off-peak 4) Societal Benefits Charge (Rider SBC): $ 0.007491 per KWH for all KWH on-peak and off-peak 5) System Control Charge (Rider SCC): $ 0.000055 per KWH for all KWH on-peak and off-peak 6) RGGI Recovery Charge (Rider RRC): See Rider RRC for rate per KWH for all KWH on-peak and off-peak 7) Storm Recovery Charge (Rider SRC): $ 0.002274 per KWH for all KWH on-peak and off-peak DEFINITION OF ON-PEAK AND OFF-PEAK HOURS: The hours to be considered as on-peak are from 8 AM to 8 PM Eastern Standard Time, Monday through Friday. All other hours including weekend hours will be considered off-peak. The Company reserves the right to change the on-peak hours from time to time as the on-peak periods of the supply system change. The Company may also selectively stagger the on-peak hours up to one hour in either direction when required to alleviate local distribution system peaking within high-density areas. The off-peak hours will not, however, be less than 12 hours daily. TERM OF CONTRACT: None, except that reasonable notice of service discontinuance will be required. Where special circumstances apply or special or unusual facilities are supplied, contracts of one year or more may be required. TERMS OF PAYMENT: Bills are due when rendered by the Company and become overdue when payment is not received by the Company on or before the due date specified on the bill. SERVICE CHARGE: A Service Charge of $14.00 shall be applicable for initiating service to a customer under any Service Classification (see Part II, Section 2.01). A $54.00 Service Charge shall be applicable for final bill readings requested to be performed other than during the normal working hours of 8 AM to 4:30 PM, Monday through Friday. (See Part II, Section 3.13) RECONNECTION CHARGES: A Reconnection Charge, applicable after a discontinuance requested by the customer or because of a default by the customer, of $45.00 is applicable to service reconnections which can be performed at the meter. The charge for all reconnections which cannot be performed at the meter shall be based upon the costs incurred by the Company. (See Part II, Section 8.04) DELINQUENT CHARGE: A Field Collection Charge of $25.00 shall be applicable for each collection visit made to the customer's premises. (See Part II, Section 3.20) ADDITIONAL MODIFYING RIDER: This Service Classification may also be modified for other Rider(s), subject to each Rider's applicability, as specified. STANDARD TERMS AND CONDITIONS: This Service Classification is subject to the Standard Terms and Conditions of this Tariff for Service. _________________________________________________________________________________ Issued: Effective:



Service Classification RGT Residential Geothermal & Heat Pump Service



APPLICABLE TO USE OF SERVICE FOR: Service Classification GS is available for general service purposes at secondary voltages not included under Service Classifications RS, RT, RGT or GST. CHARACTER OF SERVICE: Single or three-phase service at secondary voltages. RATE PER BILLING MONTH (All charges include Sales and Use Tax as provided in Rider SUT): All charges are applicable to Full Service Customers. All charges, excluding Basic Generation Service (default service), are applicable to Delivery Service Customers. BASIC GENERATION SERVICE (default service): 1) BGS Energy and Reconciliation Charges as provided in Rider BGS-RSCP (Basic

Generation Service – Residential Small Commercial Pricing) (formerly BGS-FP) or Rider BGS-CIEP (Basic Generation Service – Commercial Industrial Energy Pricing)

2) Transmission Charge: $ 0.004938 per KWH for all KWH (excluding Water Heating) $ 0.004111 per KWH for all KWH Off-Peak/Controlled Water Heating DELIVERY SERVICE (Customer and Distribution charges include Corporation Business Tax as provided in Rider CBT): 1) Customer Charge: $ 3.71 per month single-phase

$13.33 per month three-phase

Supplemental Customer Charge: $ 1.55 per month Off-Peak/Controlled Water Heating $ 3.05 per month Day/Night Service $13.86 per month Traffic Signal Service

2) Distribution Charge: KW Charge: (Demand Charge) $ 7.94 per maximum KW during June through September, in excess of 10 KW $ 7.40 per maximum KW during October through May, in excess of 10 KW $ 3.61 per KW Minimum Charge, in excess of 10 KW _________________________________________________________________________________ Issued: Effective:



Service Classification GS General Service Secondary



KWH Charge:

June through September (excluding Water Heating and Traffic Signal Service): $0.070893 per KWH for all KWH up to 1000 KWH $0.005670 per KWH for all KWH over 1000 KWH October through May (excluding Water Heating and Traffic Signal Service): $0.065595 per KWH for all KWH up to 1000 KWH $0.005670 per KWH for all KWH over 1000 KWH Water Heating Service: $0.020210 per KWH for all KWH Off-Peak Water Heating $0.026622 per KWH for all KWH Controlled Water Heating Traffic Signal Service: $0.014857 per KWH for all KWH Religious House of Worship Credit: $0.036141 per KWH for all KWH up to 1000 KWH 3) Non-utility Generation Charge (Rider NGC): $ 0.004096 per KWH for all KWH (including Off-Peak/Controlled Water Heating and

Traffic Signal Service) 4) Societal Benefits Charge (Rider SBC): $ 0.007491 per KWH for all KWH (including Off-Peak/Controlled Water Heating and

Traffic Signal Service) 5) System Control Charge (Rider SCC): $ 0.000055 per KWH for all KWH (including Off-Peak/Controlled Water Heating and

Traffic Signal Service) 6) CIEP – Standby Fee as provided in Rider CIEP – Standby Fee (formerly Rider DSSAC) 7) RGGI Recovery Charge (Rider RRC): See Rider RRC for rate per KWH for all KWH (including Off-Peak/Controlled Water

Heating and Traffic Signal Service) 8) Storm Recovery Charge (Rider SRC): $ 0.002274 per KWH for all KWH (including Off-Peak/Controlled Water Heating and

Traffic Signal Service) MINIMUM DEMAND CHARGE PER MONTH: The monthly KW Demand Charge under Distribution Charge shall be the greater of (1) the product of the KW Charge per maximum KW provided above and the current month’s maximum demand created during on-peak hours as determined below; or (2) the product of the KW Minimum Charge provided above and the highest on-peak or off-peak demand created in the current and preceding eleven months (but not less than the Contract Demand). _________________________________________________________________________________ Issued: Effective:





DETERMINATION OF DEMAND: The KW used for billing purposes shall be the maximum 15-minute integrated kilowatt demand during each billing month calculated to the nearest one-tenth KW. In instances where the Company has determined that the demand will not exceed 10 KW, and has therefore elected to not install a demand meter, the demand shall be considered less than 10 KW for billing purposes. Where Service is rendered under Special Provision (a), the on-peak demand shall be the maximum 15-minute integrated kilowatt demand created during the on-peak hours of 8 AM to 8 PM prevailing time, Monday through Friday each billing month, while the off-peak demand shall be the maximum demand created during the remaining hours. A Contract Demand not less than the actual monthly demands may also be specified for mutually agreeable contract purposes. TERM OF CONTRACT: None, except that reasonable notice of service discontinuance will be required. Where special circumstances apply or special or unusual facilities are supplied by the Company, a contract of one year or more to supply such facilities or accommodate special circumstances may be required for any Full Service Customer and any Delivery Service Customer.

TERMS OF PAYMENT: Bills are due when rendered by the Company and become overdue when payment is not received by the Company on or before the due date specified on the bill. Overdue bills thereafter become subject to a late payment charge as described in Section 3.19, Part II. SERVICE CHARGE: A Service Charge of $14.00 shall be applicable for initiating service to a customer under any Service Classification (see Part II, Section 2.01). A $54.00 Service Charge shall be applicable for final bill readings requested to be performed other than during the normal working hours of 8 AM to 4:30 PM, Monday through Friday. (See Part II, Section 3.13) RECONNECTION CHARGES: A Reconnection Charge, applicable after a discontinuance requested by the customer or because of a default by the customer, of $45.00 is applicable to service reconnections which can be performed at the meter. The charge for all reconnections which cannot be performed at the meter shall be based upon the costs incurred by the Company. (See Part II, Section 8.04) DELINQUENT CHARGE: A Field Collection Charge of $25.00 shall be applicable for each collection visit made to the customer's premises. (See Part II, Section 3.20)

RECONNECTIONS WITHIN 12-MONTH PERIOD: Customers who request a disconnection and reconnection of service at the same location within a 12-month period shall not be relieved of Minimum Demand Charges resulting from demands created during the preceding eleven months, even though occurring prior to such disconnection.

Customers who request more than one disconnection and reconnection of service at the same location within a 12-month period shall be subject to the conditions specified above for the first such period of disconnection. In addition, for subsequent periods of disconnection, the customer shall be required to pay an additional Reconnection Charge equivalent to the sum of the Minimum Demand Charges, determined in accordance with the conditions specified in the preceding paragraph, for each month of that subsequent period.

______________________________________________________________________________ Issued: Effective:






SPECIAL PROVISIONS:

(a) Day/Night Service: Customers who normally operate in such manner that their maximum demands do not occur during the Company's on-peak period and elect to receive Service under this Special Provision shall have their monthly demand charge under this Service Classification based upon the greater of: (a) the maximum on-peak demand created during the month; or (b) 40 percent of the maximum off-peak demand created during the month. For the monthly KW Minimum Charge calculation, the Customer's demand will be based on the greater of: (a) the maximum on-peak demand created during the current and preceding eleven months; or (b) 40 percent of the maximum off-peak demand created during the current and preceding eleven months (but not less than the Contract Demand). Customers served under this Special Provision shall be billed an additional Supplemental Customer Charge provided above.

(b) Restricted Commercial and Industrial Space Heating Service: Customers served as of February 6, 1979, who have (1) electricity as the sole primary source of energy for space heating the entire structure(s) as well as for lighting, power, cooking, refrigeration, water heating, and similar purposes except for incidental special applications or purposes where electrical energy cannot reasonably be used; (2) the sum of the connected loads for lighting, space heating, cooking, and water heating exceed 50% of the total connected load; and (3) at least 50% of the total electrical load is located in a structure(s) heated by electricity; shall have the monthly KW Minimum Charge calculation modified such that the Customer's demand will be based on the highest demand established in the summer billing months only.

(c) Traffic Signal Service: Customers receiving service for traffic signal installations shall be billed an additional monthly Supplemental Customer Charge and the KWH Charges provided above.

(d) Restricted Off-Peak Water Heating Service: Locations currently receiving Service under this Special Provision which have automatic storage-type water heaters for the supply of hot water requirements of the premises, where such water heaters comply with and are installed in accordance with Company specifications, shall be billed a Supplemental Customer Charge, and shall have the KWH used during the off-peak hours of 8 PM to 8 AM Eastern Standard Time measured by a separate meter and billed at the Charges provided above. The Company reserves the right to change the on-peak hours from time to time as the on-peak periods of the supply system change. (Also see Part II, Section 5.09)

(e) Restricted Controlled Water Heating Service: Locations currently receiving Service under this Special Provision which have automatic storage-type water heaters for the supply of hot water requirements of the premises, where such water heaters comply with and are installed in accordance with Company specifications and have the operation of both upper and lower elements restricted by Company control devices to the hours of 11 PM to 4 PM Eastern Standard Time, shall be billed a Supplemental Customer Charge, and shall have the KWH used during those hours measured by a separate meter and billed at the Charges provided above. The Company reserves the right to change the on-peak hours from time to time as the on-peak periods of the supply system change. (Also see Part II, Section 5.10)

(f) Religious Houses of Worship Service: When electric service is supplied to a customer where the primary use of service is for public religious services and the customer applies for and is eligible for such Service, the customer's monthly Distribution Charge will be subject to a KWH Credit provided above for the first 1000 KWH usage per month. The Customer will be required to sign an Application for Religious Houses of Worship Service certifying eligibility. Upon request by Company, the Customer shall furnish satisfactory proof of eligibility for Service under this Special Provision.

ADDITIONAL MODIFYING RIDERS: This Service Classification may also be modified for other Rider(s), subject to each Rider's applicability, as specified.

STANDARD TERMS AND CONDITIONS: This Service Classification is subject to the Standard Terms and Conditions of this Tariff for Service. _________________________________________________________________________________ Issued: Effective:






APPLICABLE TO USE OF SERVICE FOR: Service Classification GST is available for general Service purposes for commercial and industrial customers establishing demands in excess of 750 KW in two consecutive months during the current 24-month period. Customers which were served under this Service Classification as part of its previous experimental implementation may continue such Service until voluntarily transferring to Service Classification GS. CHARACTER OF SERVICE: Single or three-phase service at secondary voltages. RATE PER BILLING MONTH (All charges include Sales and Use Tax as provided in Rider SUT): All charges are applicable to Full Service Customers. All charges, excluding Basic Generation Service (default service), are applicable to Delivery Service Customers. BASIC GENERATION SERVICE (default service): 1) BGS Energy and Reconciliation Charges as provided in Rider BGS-RSCP (Basic

Generation Service – Residential Small Commercial Pricing) (formerly Rider BGS-FP) or Rider BGS-CIEP (Basic Generation Service – Commercial Industrial Energy Pricing)

2) Transmission Charge: $0.003948 per KWH for all KWH on-peak and off-peak DELIVERY SERVICE (Customer and Distribution charges include Corporation Business Tax as provided in Rider CBT): 1) Customer Charge: $36.29 per month single-phase

$51.79 per month three-phase 2) Distribution Charge: KW Charge: (Demand Charge) $ 8.53 per maximum KW during June through September $ 7.97 per maximum KW during October through May $ 3.71 per KW Minimum Charge KWH Charge: $0.005669 per KWH for all KWH on-peak $0.005669 per KWH for all KWH off-peak _________________________________________________________________________________ Issued: Effective:



Service Classification GST General Service Secondary Time-Of-Day



3) Non-utility Generation Charge (Rider NGC): $ 0.004096 per KWH for all KWH on-peak and off-peak 4) Societal Benefits Charge (Rider SBC): $ 0.007491 per KWH for all KWH on-peak and off-peak 5) System Control Charge (Rider SCC): $ 0.000055 per KWH for all KWH on-peak and off-peak 6) CIEP – Standby Fee as provided in Rider CIEP – Standby Fee (formerly Rider DSSAC) 7) RGGI Recovery Charge (Rider RRC): See Rider RRC for rate per KWH for all KWH on-peak and off-peak 8) Storm Recovery Charge (Rider SRC): $ 0.002274 per KWH for all KWH on-peak and off-peak MINIMUM DEMAND CHARGE PER MONTH: The monthly KW Demand Charge under Distribution Charge shall be the greater of (1) the product of the KW Charge per maximum KW provided above and the current month’s maximum demand created during on-peak hours as determined below; or (2) the product of the KW Minimum Charge provided above and the highest on-peak or off-peak demand created in the current and preceding eleven months (but not less than the Contract Demand). DETERMINATION OF DEMAND: The KW during on-peak hours used for billing purposes shall be the maximum 15-minute integrated kilowatt demand created during the on-peak hours each billing month calculated to nearest one-tenth KW. The off-peak demand shall be the maximum demand created during the remaining hours. A Contract Demand not less than the actual monthly demands may also be specified for mutually agreeable contract purposes. DEFINITION OF ON-PEAK AND OFF-PEAK HOURS: The hours to be considered as on-peak are from 8 AM to 8 PM prevailing time Monday through Friday. All other hours including weekend hours will be considered off-peak. The Company reserves the right to change the on-peak hours from time to time as the on-peak periods of the supply system change. The off-peak hours will not be less than 12 hours daily. TERM OF CONTRACT: None, except that reasonable notice of service discontinuance will be required. Where special circumstances apply or special or unusual facilities are supplied by the Company, a contract of one year or more to supply such facilities or accommodate special circumstances may be required for any Full Service Customer and any Delivery Service Customer.

TERMS OF PAYMENT: Bills are due when rendered by the Company and become overdue when payment is not received by the Company on or before the due date specified on the bill. Overdue bills thereafter become subject to a late payment charge as described in Section 3.19, Part II. SERVICE CHARGE: A Service Charge of $14.00 shall be applicable for initiating service to a customer under any Service Classification (see Part II, Section 2.01). A $54.00 Service Charge shall be applicable for final bill readings requested to be performed other than during the normal working hours of 8 AM to 4:30 PM, Monday through Friday. (See Part II, Section 3.13) ___________________________________________________________________________________ Issued: Effective:






RECONNECTION CHARGES: A Reconnection Charge, applicable after a discontinuance requested by the customer or because of a default by the customer, of $45.00 is applicable to service reconnections which can be performed at the meter. The charge for all reconnections which cannot be performed at the meter shall be based upon the costs incurred by the Company. (See Part II, Section 8.04)



DELINQUENT CHARGE: A Field Collection Charge of $25.00 shall be applicable for each collection visit made to the customer's premises. (See Part II, Section 3.20)

ADDITIONAL MODIFYING RIDERS: This Service Classification may also be modified for other Rider(s), subject to each Rider's applicability, as specified. STANDARD TERMS AND CONDITIONS: This Service Classification is subject to the Standard Terms and Conditions of this Tariff for Service. _________________________________________________________________________________ Issued: Effective:






APPLICABLE TO USE OF SERVICE FOR: Service Classification GP is available for general service purposes for commercial and industrial customers. CHARACTER OF SERVICE: Single or three-phase service at primary voltages. RATE PER BILLING MONTH (All charges include Sales and Use Tax as provided in Rider SUT): All charges are applicable to Full Service Customers. All charges, excluding Basic Generation Service (default service), are applicable to Delivery Service Customers. BASIC GENERATION SERVICE (default service): 1) BGS Energy, Capacity and Reconciliation Charges as provided in Rider BGS-CIEP (Basic

Generation Service – Commercial Industrial Energy Pricing). 2) Transmission Charge: $0.003925 per KWH for all KWH on-peak and off-peak DELIVERY SERVICE (Customer and Distribution charges include Corporation Business Tax as provided in Rider CBT): 1) Customer Charge: $62.86 per month 2) Distribution Charge: KW Charge: (Demand Charge) $ 6.06 per maximum KW during June through September $ 5.62 per maximum KW during October through May $ 2.05 per KW Minimum Charge KVAR Charge: (Kilovolt-Ampere Reactive Charge)

$0.40 per KVAR based upon the 15-minute integrated KVAR demand which occurs coincident with the maximum on-peak KW demand in the current billing month (See Part II, Section 5.05)

KWH Charge: $0.003720 per KWH for all KWH on-peak and off-peak 3) Non-utility Generation Charge (Rider NGC): $ 0.003886 per KWH for all KWH on-peak and off-peak 4) Societal Benefits Charge (Rider SBC): $ 0.007491 per KWH for all KWH on-peak and off-peak 5) CIEP – Standby Fee as provided in Rider CIEP – Standby Fee (formerly Rider DSSAC) 6) System Control Charge (Rider SCC): $ 0.000055 per KWH for all KWH on-peak and off peak 7) RGGI Recovery Charge (Rider RRC): See Rider RRC for rate per KWH for all KWH on-peak and off-peak 8) Storm Recovery Charge (Rider SRC): $ 0.002274 per KWH for all KWH on-peak and off peak _________________________________________________________________________________ Issued: Effective:



Service Classification GP General Service Primary



MINIMUM DEMAND CHARGE PER MONTH: The monthly KW Demand Charge under Distribution Charge shall be the greater of (1) the product of the KW Charge per maximum KW provided above and the current month’s maximum demand created during on-peak hours as determined below; or (2) the product of the KW Minimum Charge provided above and the highest on-peak or off-peak demand created in the current and preceding eleven months (but not less than the Contract Demand). DETERMINATION OF DEMAND: The KW during on-peak hours used for billing purposes shall be the maximum 15-minute integrated kilowatt demand created during the on-peak hours each billing month calculated to nearest one-tenth KW. The off-peak demand shall be the maximum demand created during the remaining hours. A Contract Demand not less than the actual monthly demands may also be specified for mutually agreeable contract purposes. DEFINITION OF ON-PEAK AND OFF-PEAK HOURS: The hours to be considered as on-peak are from 8 a.m. to 8 p.m. prevailing time Monday through Friday. All other hours including weekend hours will be considered off-peak. The Company reserves the right to change the on-peak hours from time to time as the on-peak periods of the supply system change. The off-peak hours will not be less than 12 hours daily. TERM OF CONTRACT: None, except that reasonable notice of service discontinuance will be required. Where special circumstances apply or special or unusual facilities are supplied by the Company, a contract of one year or more to supply such facilities or accommodate special circumstances may be required for any Full Service Customer and any Delivery Service Customer. TERMS OF PAYMENT: Bills are due when rendered by the Company and become overdue when payment is not received by the Company on or before the due date specified on the bill. Overdue bills thereafter become subject to a late payment charge as described in Section 3.19, Part II. SERVICE CHARGE: A Service Charge of $14.00 shall be applicable for initiating service to a customer under any Service Classification (see Part II, Section 2.01). A $54.00 Service Charge shall be applicable for final bill readings requested to be performed other than during the normal working hours of 8 AM to 4:30 PM, Monday through Friday. (See Part II, Section 3.13) DISCONNECTION / RECONNECTION CHARGES: Charges for all disconnections and reconnections shall be based upon actual costs. (See Part II, Section 8.04)



ADDITIONAL MODIFYING RIDERS: This Service Classification may also be modified for other Rider(s), subject to each Rider's applicability, as specified.

STANDARD TERMS AND CONDITIONS: This Service Classification is subject to the Standard Terms and Conditions of this Tariff for Service. _________________________________________________________________________________ Issued: Effective:



Service Classification GP General Service Primary



APPLICABLE TO USE OF SERVICE FOR: Service Classification GT is available for general service purposes for commercial and industrial customers. CHARACTER OF SERVICE: Three-phase service at transmission voltages. RATE PER BILLING MONTH (All charges include Sales and Use Tax as provided in Rider SUT): All charges are applicable to Full Service Customers. All charges, excluding Basic Generation Service (default service), are applicable to Delivery Service Customers. BASIC GENERATION SERVICE (default service): 1) BGS Energy, Capacity and Reconciliation Charges as provided in Rider BGS-CIEP (Basic

Generation Service – Commercial Industrial Energy Pricing). 2) Transmission Charge: $0.003823 per KWH for all KWH on-peak and off-peak DELIVERY SERVICE (Customer and Distribution charges include Corporation Business Tax as provided in Rider CBT): 1) Customer Charge: $268.67 per month 2) Distribution Charge:

KW Charge: (Demand Charge) $ 4.22 per maximum KW $ 1.12 per KW High Tension Service Credit $ 2.25 per KW DOD Service Credit KW Minimum Charge: (Demand Charge) $ 1.28 per KW Minimum Charge $ 0.67 per KW DOD Service Credit $ 0.54 per KW Minimum Charge Credit KVAR Charge: (Kilovolt-Ampere Reactive Charge)

$0.40 per KVAR based upon the 15-minute integrated KVAR demand which occurs coincident with the maximum on-peak KW demand in the current billing month (See Part II, Section 5.05)

KWH Charge: $0.003109 per KWH for all KWH on-peak and off-peak $0.001104 per KWH High Tension Service Credit $0.001648 per KWH DOD Service Credit

3) Non-utility Generation Charge (Rider NGC): $ 0.003812 per KWH for all KWH on-peak and off-peak – excluding High Tension

Service $ 0.003733 per KWH for all KWH on-peak and off-peak – High Tension Service 4) Societal Benefits Charge (Rider SBC): $ 0.007491 per KWH for all KWH on-peak and off-peak _________________________________________________________________________________ Issued: Effective:



Service Classification GT General Service Transmission



5) CIEP – Standby Fee as provided in Rider CIEP – Standby Fee (formerly Rider DSSAC) 6) System Control Charge (Rider SCC): $ 0.000055 per KWH for all KWH on-peak and off-peak 7) RGGI Recovery Charge (Rider RRC): See Rider RRC for rate per KWH for all KWH on-peak and off-peak 8) Storm Recovery Charge (Rider SRC): $ 0.002274 per KWH for all KWH on-peak and off-peak MINIMUM CHARGE PER MONTH: The monthly KW Charge (Demand Charge) under Distribution Charge shall be the greater of (1) the product of the KW Charge per maximum KW provided above and the current month’s maximum demand created during on-peak hours as determined below; or (2) the product of the KW Minimum Charge provided above and the highest on-peak or off-peak demand created in the current and preceding eleven months (but not less than the Contract Demand). When the maximum on-peak demand created in the current and preceding eleven months has not exceeded 3% of the maximum off-peak demand created in the current and preceding eleven months, the KW Minimum Charge specified above shall be reduced by the KW Minimum Charge Credit stated above. DETERMINATION OF DEMAND: The KW during on-peak hours used for billing purposes shall be the maximum 15-minute integrated kilowatt demand created during the on-peak hours each billing month calculated to nearest one-tenth KW. The off-peak demand shall be the maximum demand created during the remaining hours. A Contract Demand not less than the actual monthly demands may also be specified for mutually agreeable contract purposes. DEFINITION OF ON-PEAK AND OFF-PEAK HOURS: The hours to be considered as on-peak are from 8 AM to 8 PM prevailing time Monday through Friday. All other hours including weekend hours will be considered off-peak. The Company reserves the right to change the on-peak hours from time to time as the on-peak periods of the supply system change. The off-peak hours will not be less than 12 hours daily. TERM OF CONTRACT: None, except that reasonable notice of service discontinuance will be required. Where special circumstances apply or special or unusual facilities are supplied by the Company, a contract of one year or more to supply such facilities or accommodate special circumstances may be required for any Full Service Customer and any Delivery Service Customer. TERMS OF PAYMENT: Bills are due when rendered by the Company and become overdue when payment is not received by the Company on or before the due date specified on the bill. Overdue bills thereafter become subject to a late payment charge as described in Section 3.19, Part II. SERVICE CHARGE: A Service Charge of $14.00 shall be applicable for initiating service to a customer under any Service Classification (see Part II, Section 2.01). A $54.00 Service Charge shall be applicable for final bill readings requested to be performed other than during the normal working hours of 8 AM to 4:30 PM, Monday through Friday. (See Part II, Section 3.13) DISCONNECTION / RECONNECTION CHARGES: Charges for all disconnections and reconnections shall be based upon actual costs. (See Part II, Section 8.04) RECONNECTIONS WITHIN 12-MONTH PERIOD: Customers who request a disconnection and reconnection of service at the same location within a 12-month period shall not be relieved of Minimum Demand Charges resulting from demands created during the preceding eleven months, even though occurring prior to such disconnection. _________________________________________________________________________________ Issued: Effective:






RECONNECTIONS WITHIN 12-MONTH PERIOD: (Continued) Customers who request more than one disconnection and reconnection of service at the same location within a 12-month period shall be subject to the conditions specified above for the first such period of disconnection. In addition, for subsequent periods of disconnection, the customer shall be required to pay an additional Reconnection Charge equivalent to the sum of the Minimum Demand Charges, determined in accordance with the conditions specified in the preceding paragraph, for each month of that subsequent period. SPECIAL PROVISIONS: (a) Commuter Rail Service: Where service is supplied to traction power accounts for a commuter rail

system, such accounts shall be conjunctively billed based upon coincident demands. This Special Provision also modifies the DEFINITION OF ON-PEAK AND OFF-PEAK HOURS for Demand Charge purposes only, such that the following Federal Holidays are considered off-peak the entire day: New Year's Day, Memorial Day, Independence Day, Labor Day, Thanksgiving Day and Christmas Day. In addition, the periods from 8 AM to 10 AM and from 5 PM to 8 PM prevailing time Monday through Friday shall be considered as off-peak for Demand Charge purposes only. The Company reserves the right to change the on-peak hours from time to time as the on-peak periods of the supply system change.

Where traction power is supplied at high tension (230 KV) and such power is being provided during a limited period to supplant power normally supplied by another utility, that limited period shall be excluded for the purpose of determining billing demand.

(b) High Tension Service: Where service is supplied at 230 KV, the determination of KW and KVAR

demands shall be modified to refer to 60-minute demands, and the Distribution KW and KWH Charges, except for KW Minimum Charge, shall be reduced by the High Tension Service Credits provided above to reflect the reduced line losses associated with service at this voltage level. Any Customer taking this Special Provision shall not be qualified for Special Provisions (c) and (d) below.

(c) Department of Defense Service: Where service is supplied to the major military installations of

the United States Department of Defense at transmission voltages, the Distribution KW Charge, KW Minimum Charge and KWH Charge shall be reduced by the DOD Service Credits provided above.

(d) Closing of GTX Service: Upon the closing of Service Classification GTX effective April 1, 2004, for

any GTX customer as of August 1, 2003 where service is supplied at 230 KV, the monthly billing demand shall be the maximum 60-minute integrated kilowatt demand created during all on-peak and off-peak hours of the billing month and the Distribution KW Charge (Demand Charge) shall be $0.59 per KW ($0.63 per KW including SUT). The Distribution KW Minimum Charge, KVAR Charge and KWH Charge provided above shall not apply, and the Non-utility Generation Charge shall be the lesser of (1) $0.000312 per KWH ($0.000334 per KWH including SUT), or (2) the net of NGC – High Tension Service stated above and an NGC Credit of $0.009844 per KWH ($0.010533 per KWH including SUT), but not less than zero, for all KWH usage.

ADDITIONAL MODIFYING RIDERS: This Service Classification may also be modified for other Rider(s), subject to each Rider's applicability, as specified. STANDARD TERMS AND CONDITIONS: This Service Classification is subject to the Standard Terms and Conditions of this Tariff for Service. _________________________________________________________________________________ Issued: Effective:






RESTRICTION: Mercury vapor (MV) area lighting is no longer available for replacement and shall be removed from service when existing MV area lighting fails. APPLICABLE TO USE OF SERVICE FOR: Service Classification OL is available for outdoor flood and area lighting service operating on a standard illumination schedule of 4200 hours per year, and installed on existing wood distribution poles where secondary facilities exist. This Service is not available for the lighting of public streets and highways. This Service is also not available where, in the Company's judgment, it may be objectionable to others, or where, having been installed, it is objectionable to others.

CHARACTER OF SERVICE: Sodium vapor (SV) flood lighting, high pressure sodium (HPS) and mercury vapor (MV) area lighting for limited period (dusk to dawn) at nominal 120 volts.

RATE PER BILLING MONTH (All charges include Sales and Use Tax as provided in Rider SUT): (A) FIXTURE CHARGE: Nominal Ratings Lamp Lamp & Ballast Billing Month HPS MV SV Wattage Wattage KWH * Area Lighting Area Lighting Flood Lighting 100 121 42 Not Available $ 2.74 Not Available 175 211 74 Not Available $ 2.74 Not Available 70 99 35 $11.41 Not Available Not Available 100 137 48 $11.41 Not Available Not Available 150 176 62 Not Available Not Available $13.40 250 293 103 Not Available Not Available $14.07 400 498 174 Not Available Not Available $14.43 * Based on standard illumination schedule of 4200 hours per year. Billing Month KWH is calculated to the nearest whole KWH based on the nominal lamp & ballast wattage of the light, times the light’s annual burning hours per year, divided by 12 months per year, divided by 1000 watts per KWH. (B) KWH CHARGES: The following charges apply to all Billing Month KWH and to all billing months

(January through December). All charges are applicable to Full Service Customers. All charges, excluding Basic Generation Service (default service), are applicable to Delivery Service Customers.

BASIC GENERATION SERVICE (default service): 1) BGS Energy and Reconciliation Charges as provided in Rider BGS-RSCP (Basic

Generation Service – Residential Small Commercial Pricing) (formerly Rider BGS-FP) 2) Transmission Charge: $0.003754 per KWH

DELIVERY SERVICE (Distribution Charge includes Corporation Business Tax as provided in Rider CBT): 1) Distribution Charge: $0.051438 per KWH 2) Non-utility Generation Charge (Rider NGC): $0.004096 per KWH 3) Societal Benefits Charge (Rider SBC): $0.007491 per KWH 4) System Control Charge (Rider SCC): $0.000055 per KWH

5) RGGI Recovery Charge (Rider RRC): See Rider RRC for rate per KWH 6) Storm Recovery Charge (Rider SRC): $0.002274 per KWH

______________________________________________________________________________ Issued: Effective:


Docket No. dated


Service Classification OL Outdoor Lighting Service



TERM OF CONTRACT: One year for each installation and thereafter on a monthly basis. Service which is terminated before the end of the contract term shall be billed the total of 1) the light’s monthly Fixture Charge plus 2) the per KWH Distribution Charge applicable to the light’s Billing Month KWH, plus 3) any additional monthly facility charges, times the remaining months of the contract term. Restoration of Service to lamps before the end of the contract term shall be made at the expense of the customer. Restoration of Service to lamps which have been disconnected after the contract term has expired shall require a 5 year contract term to be initialized. TERMS OF PAYMENT: Bills are due when rendered by the Company and become overdue when payment is not received by the Company on or before the due date specified on the bill. FACILITIES:

(a) Location of Facilities: Fixtures, lamps, controls, poles, hardware, conductors, and other appurtenances necessary for Service under this Service Classification shall be owned and maintained by the Company and must be located where they can be maintained by the use of the Company's standard mechanized equipment. Should customer desire that Company relocate its outdoor lighting facilities at any time, the relocation expense shall be paid by the customer.

(b) Additional Facilities: The per Billing Month charges for poles, transformers and spans of wire furnished by the Company for Service under this Service Classification prior to February 6, 1979 shall respectively be $0.75, $3.01 and $0.70 until such time as there is a customer change or those facilities are no longer utilized exclusively for service under this Service Classification, or if those facilities require replacement. New or replacement facilities furnished after that date shall be provided, at the Company's option under a 5-year term of contract, based upon payment of: (1) the following per Billing Monthly charges to be added to the Flat Service Charge: 35 foot pole: $6.88; 40 foot pole: $7.71; Secondary Span: $3.47; or (2) a single non-refundable contribution determined under Appendix A (See Tariff Part II) charges when applicable; or otherwise (3) upon payment of specific charges determined under billing work order unitized costs. (c) Maintenance of Facilities: Maintenance of facilities furnished by the Company under this Service Classification shall be scheduled during the Company's regular business hours upon notification by the customer of the need for such service. Maintenance of facilities at times other than during the Company's regular business hours shall be performed at the expense of the customer. SPECIAL PROVISIONS: (a) Seasonal Service: Such Service will be rendered when the cost of disconnection and reconnection is paid by the customer. During such months of disconnection, the Billing Month KWH for the light will be zero, such that the per KWH charges for BGS Energy and Reconciliation Charges, Transmission Charge, Non-utility Generation Charge, Societal Benefits Charge, System Control Charge, RGGI Recovery Charge and Storm Recovery Charge will not be billed. The monthly Fixture Charge and a seasonal Distribution Charge will be billed during such months of disconnection. The seasonal Distribution Charge will be equal to the Billing Month KWH for the light on a standard illumination schedule, times the per KWH Distribution Charge. ADDITIONAL MODIFYING RIDER: This Service Classification may also be modified for other Rider(s) subject to each Rider's applicability, as specified. STANDARD TERMS AND CONDITIONS: This Service Classification is subject to the Standard Terms and Conditions of this Tariff for Service. _________________________________________________________________________________ Issued: Effective:



Service Classification OL Outdoor Lighting Service



APPLICABLE TO USE OF SERVICE FOR: Service Classification SVL is available for series and multiple circuit street lighting Service operating on a standard illumination schedule of 4200 hours per year supplied from overhead or underground facilities on streets and roads (and parking areas at the option of the Company) where required by City, Town, County, State or other Municipal or Public Agency or by an incorporated association of local residents.

Sodium vapor conversions of mercury vapor or incandescent street lights shall be scheduled in accordance with the Company's SVL Conversion Program, and may be limited to no more than 5% of the lamps served under this Service Classification at the end of the previous year.

CHARACTER OF SERVICE: Sodium vapor lighting for limited period (dusk to dawn) at secondary voltage.

RATE PER BILLING MONTH (All charges include Sales and Use Tax as provided in Rider SUT): (A) FIXTURE CHARGE: Nominal Ratings Lamp Lamp & Ballast Billing Month Company Contribution Customer Wattage Wattage KWH * Fixture Fixture Fixture 50 60 21 $ 6.66 $ 1.86 $ 0.91 70 85 30 $ 6.66 $ 1.86 $ 0.91 100 121 42 $ 6.66 $ 1.86 $ 0.91 150 176 62 $ 6.66 $ 1.86 $ 0.91 250 293 103 $ 7.88 $ 1.86 $ 0.91 400 498 174 $ 7.88 $ 1.86 $ 0.91

* Based on standard illumination schedule of 4200 hours per year. Billing Month KWH is calculated to the nearest whole KWH based on the nominal lamp & ballast wattage of the light, times the light’s annual burning hours per year, divided by 12 months per year, divided by 1000 watts per KWH.

(B) KWH CHARGES: The following charges apply to all Billing Month KWH and to all billing months (January through December). All charges are applicable to Full Service Customers. All charges, excluding Basic Generation Service (default service), are applicable to Delivery Service Customers.

BASIC GENERATION SERVICE (default service): 1) BGS Energy and Reconciliation Charges as provided in Rider BGS-RSCP (Basic

Generation Service – Residential Small Commercial Pricing) (formerly Rider BGS-FP) 2) Transmission Charge: $0.003754 per KWH

DELIVERY SERVICE (Distribution Charge includes Corporation Business Tax as provided in Rider CBT):

1) Distribution Charge: $0.051438 per KWH 2) Non-utility Generation Charge (Rider NGC): $0.004096 per KWH 3) Societal Benefits Charge (Rider SBC): $0.007491 per KWH 4) System Control Charge (Rider SCC): $0.000055 per KWH


TERM OF CONTRACT: Five years for each Company Fixture installation and thereafter on a monthly basis. Where special circumstances apply or special or unusual facilities are supplied, contracts of more than five years may be required. Service which is terminated before the end of the contract term shall be billed the total of 1) the light’s monthly Fixture Charge plus 2) the per KWH Distribution Charge applicable to the light’s Billing Month KWH, times the remaining months of the contract term. Restoration of Service to lamps before the end of the contract term shall be made at the expense of the customer. _____________________________________________________________________________________________________ Issued: Effective:



Service Classification SVL Sodium Vapor Street Lighting Service



TERMS OF PAYMENT: Bills are due when rendered by the Company and become overdue when payment is not received by the Company on or before the due date specified on the bill. Overdue bills thereafter become subject to a late payment charge as described in Section 3.19, Part II. FACILITIES:

(a) Company Fixtures: Company Fixtures refer to all street lighting equipment including brackets and luminaires installed by the Company at its expense in accordance with its standard specifications, and all other equipment necessary in rendering the required Service installed on wood distribution poles or Street Light Poles. Company Fixtures shall be owned, operated, maintained and serviced by the Company. (b) Contribution Fixtures: Contribution Fixtures refer to Company Fixtures for which installation the

customer has paid the following Contributed Installation Cost. Contribution Fixtures shall be owned, operated, maintained and serviced by the Company.

Contributed Installation Cost: The Contributed Installation Cost, per fixture, shall be equal to the cost shown on Tariff Part II, Appendix A – Exhibit III, for Street Light Luminaire.

(c) Customer Fixtures: Customer fixtures refer to all customer provided and installed street lighting equipment, including brackets, luminaires, and wire required for connection by the Company to a designated point on the Company's existing distribution facilities. Such fixtures must be contiguous, and installed on customer provided and installed poles located in areas which allow them to be clearly discernable from non-customer owned street light facilities. Customer fixtures and poles must be installed in accordance with the current edition of the National Electrical Code, as well as equipment standards established and approved by the Company. Any necessary maintenance, repairs, or replacements to Customer Fixtures or poles, including lamp and control switch replacements, or luminaire cleaning, shall be made by the customer. (d) Fixture Service: Fixture Service refers to the lamp replacement and luminaire cleaning by the Company on a scheduled basis as well as non-scheduled fixture maintenance or replacements as may be necessary. Such non-scheduled Fixture Service shall be made, where practicable, within 72 hours of notification. Fixture Service is provided for Company Fixtures and Contribution Fixtures only. Customer Fixtures currently being provided Limited Fixture Service (limited to lamp and control switch replacement plus luminaire cleaning), may continue such Service at the stated Customer Fixture Charge plus $1.06 per Billing Month. However, Limited Fixture Service is not available for new Customer Fixture installations. (e) Street Light Poles: Street Light Poles are defined as poles installed for street lighting purposes which are not "standard wood distribution-type poles". These street light poles are typically used for underground distribution applications, and would include aluminum, laminated wood and fiberglass poles. Street Light Poles are installed only upon payment of a non-refundable contribution determined under Appendix A (See Tariff Part II) charges when applicable, or otherwise under fixed-price billing work order costs. Street Light Poles which have previously been installed at the Company's cost shall be billed at the monthly Street Light Pole Charge set forth in Special Provision (b), or the customer may make a payment equivalent to the current installed cost of a similar pole. Street light poles may be provided on private property roadways and associated parking areas, such as apartment building and townhouse complexes. Wood distribution-type poles typically required for street light installations served from overhead distribution facilities shall be considered as distribution poles rather than street light _________________________________________________________________________________ Issued: Effective:






(Continued) poles. When such poles include the mounting of street lighting fixtures provided under this Service Classification, they shall be considered as "fixture-poles" and will be installed, with their associated street lighting wire, without charge to the customer. "Span-poles", which are installed to carry wire to "fixture-poles", shall be installed with their associated wire only upon payment of a non-refundable contribution determined under Appendix A charges (see Tariff Part II) when applicable, or otherwise under billing work order cost estimates. Both fixture-poles and span-poles are installed only along public roadways, or for the extension of existing street lighting service on municipal or governmental properties. (f) General: The Company reserves the right to modify from time to time its specifications relating to street lighting equipment and its installation in order to meet changing conditions. Installations subject to vandalism may be removed at the option of the Company, unless such maintenance costs are provided by the customer. SPECIAL PROVISIONS: (a) Seasonal Service: Such Service will be rendered when the cost of disconnection and reconnection is paid by the customer. During such months of disconnection, the Billing Month KWH for the light will be zero, such that the per KWH charges for BGS Energy and Reconciliation Charges, Transmission Charge, Non-utility Generation Charge, Societal Benefits Charge, System Control Charge, RGGI Recovery Charge and Storm Recovery Charge will not be billed. The monthly Fixture Charge and a seasonal Distribution Charge will be billed during such months of disconnection. The seasonal Distribution Charge will be equal to the Billing Month KWH for the light on a standard illumination schedule, times the per KWH Distribution Charge. (b) Street Light Pole Charge: Where the Company has installed, at its cost, a pole other than a wood distribution pole for a lamp fixture, a per Billing Month Pole Charge of $8.87 shall be added to the Fixture Charge specified. Such charge shall not be applicable to a Street Light Pole which has had its installation cost paid for by the customer. (c) Reduced Lighting Hours: This Special Provision is restricted to previously installed municipal parking lot lighting where the customer desires that energy for such lighting be conserved by having the Service inoperative for six hours per night and the customer reimburses the Company for the cost of any labor and materials required to provide such time control. The Billing Month KWH for lights under this Special Provision will be reduced based on 2010 annual burning hours. The monthly bill shall be the total of 1) the full monthly Fixture Charge plus 2) the reduced Billing Month KWH times all per KWH charges (BGS Energy and Reconciliation Charges, Transmission Charge, Distribution Charge, Non-utility Generation Charge, Societal Benefits Charge, System Control Charge, RGGI Recovery Charge and Storm Recovery Charge), plus 3) a reduced lighting hours adjustment equal to the Billing Month KWH difference between the standard illumination schedule and the reduced lighting hours schedule for the light, times the per KWH Distribution Charge. ADDITIONAL MODIFYING RIDER: This Service Classification may also be modified for other Rider(s) subject to each Rider's applicability, as specified. STANDARD TERMS AND CONDITIONS: This Service Classification is subject to the Standard Terms and Conditions of this Tariff for Service. _________________________________________________________________________________ Issued: Effective:






RESTRICTION: Service Classification MVL is in process of elimination and is withdrawn except for the installations of customers receiving Service hereunder on July 21, 1982, and only for the specific premises and class of service of such customer served hereunder on such date. APPLICABLE TO USE OF SERVICE FOR: Series and multiple circuit street lighting service operating on a standard illumination schedule of 4200 hours per year supplied from overhead or underground facilities on streets and roads where required by City, Town, County, State or other Municipal or Public Agency or by an incorporated association of local residents. At the option of the Company, Service may also be provided for lighting service on streets, roads or parking areas on municipal or private property where supplied directly from the Company's facilities when such Service is contracted for by the owner or agency operating such property. CHARACTER OF SERVICE: Mercury vapor lighting for limited period (dusk to dawn) at secondary voltage or on constant current series circuits. RATE PER BILLING MONTH (All charges include Sale and Use Tax as provided in Rider SUT): (A) FIXTURE CHARGE: Nominal Ratings Lamp Lamp & Ballast Billing Month Company Contribution Customer Wattage Wattage KWH * Fixture Fixture Fixture 100 121 42 $ 4.64 $ 1.77 $ 0.89 175 211 74 $ 4.64 $ 1.77 $ 0.89 250 295 103 $ 4.64 $ 1.77 $ 0.89 400 468 164 $ 5.04 $ 1.77 $ 0.89 700 803 281 $ 6.10 $ 1.77 $ 0.89 1000 1135 397 $ 6.10 $ 1.77 $ 0.89 * Based on standard illumination schedule of 4200 hours per year. Billing Month KWH is calculated to the nearest whole KWH based on the nominal lamp & ballast wattage of the light, times the light’s annual burning hours per year, divided by 12 months per year, divided by 1000 watts per KWH. (B) KWH CHARGES: The following charges apply to all Billing Month KWH and to all billing months (January through December). All charges are applicable to Full Service Customers. All charges, excluding Basic Generation Service (default service), are applicable to Delivery Service Customers. BASIC GENERATION SERVICE (default service):


2) Transmission Charge: $0.003754 per KWH DELIVERY SERVICE (Distribution Charge includes Corporation Business Tax as provided in Rider CBT):



_____________________________________________________________________________ Issued: Effective:



Service Classification MVL Mercury Vapor Street Lighting Service



TERM OF CONTRACT: Five years for each Company Fixture installation and thereafter on a monthly basis. Where special circumstances apply or special or unusual facilities are supplied, contracts of more than five years may be required. Service which is terminated before the end of the contract term shall be billed the total of 1) the light’s monthly Fixture Charge plus 2) the per KWH Distribution Charge applicable to the light’s Billing Month KWH, times the remaining months of the contract term. Restoration of Service to lamps before the end of the contract term shall be made at the expense of the customer. TERMS OF PAYMENT: Bills are due when rendered by the Company and become overdue when payment is not received by the Company on or before the due date specified on the bill. Overdue bills thereafter become subject to a late payment charge as described in Section 3.19, Part II. FACILITIES: (a) Company Fixtures: Company Fixtures refer to all street lighting equipment including brackets and luminaires installed by the Company at its expense in accordance with its standard specifications, and all other equipment necessary in rendering the required Service installed on wood distribution poles or Street Light Poles. Company Fixtures shall be owned, operated, maintained and serviced by the Company.

(b) Contribution Fixtures: Contribution Fixtures refer to Company Fixtures for which installation the customer has paid the following Contributed Installation Cost. Contribution Fixtures shall be owned, operated, maintained and serviced by the Company. The per Billing Month charges for Contribution Fixtures shall be discontinued only upon payment of a $35.57 charge per fixture to cover the cost of removal. Contributed Installation Cost: Lamp Wattage Lamp Wattage Lamp Wattage 100, 175, & 250 400 700 & 1000 For currently installed fixture: $141.33 $159.49 $210.97 (c) Customer Fixtures: Customer fixtures refer to all customer provided and installed street lighting equipment, including brackets, luminaires, and wire required for connection by the Company to a designated point on the Company's existing distribution facilities. Such fixtures must be contiguous, and installed on customer provided and installed poles located in areas which allow them to be clearly discernable from non-customer owned street light facilities. Customer fixtures and poles must be installed in accordance with the equipment standards established and approved by the Company. Any necessary maintenance, repairs, or replacements to Customer Fixtures or poles, including lamp and control switch replacements, or luminaire cleaning, shall be made by the customer. (d) Fixture Service: Fixture Service refers to the lamp replacement and luminaire cleaning by the Company on a scheduled basis as well as non-scheduled fixture maintenance or replacements as may be necessary. Such non-scheduled Fixture Service shall be made, where practicable, within 72 hours of notification. Customer Fixtures currently being provided Limited Fixture Service (limited to lamp and control switch replacement plus luminaire cleaning), may continue such Service at an additional cost of $0.87 per Billing Month. _________________________________________________________________________________ Issued: Effective:






(e) Street Light Poles: Street Light Poles refer to all poles other than wood distribution poles, installed, owned and maintained by the Company for street lighting service. Street Light Poles are provided only upon payment by the customer for the installation cost of such pole. Street Light Poles which have previously been installed at the Company's cost, shall be billed at the per Billing Month Street Light Pole Charge set forth in Special Provision (b), or the customer may make a $345.22 payment to cover the cost of such previous installation. (f) General: The Company reserves the right to modify from time to time its specifications relating to street lighting equipment and its installation in order to meet changing conditions. Installations subject to vandalism may be removed at the option of the Company, unless such maintenance costs are provided by the customer. SPECIAL PROVISIONS: (a) Seasonal Service: Such Service will be rendered when the cost of disconnection and reconnection is paid by the customer. During such months of disconnection, the Billing Month KWH for the light will be zero, such that the per KWH charges for BGS Energy and Reconciliation Charges, Transmission Charge, Non-utility Generation Charge, Societal Benefits Charge, System Control Charge, RGGI Recovery Charge and Storm Recovery Charge will not be billed. The monthly Fixture Charge and a seasonal Distribution Charge will be billed during such months of disconnection. The seasonal Distribution Charge will be equal to the Billing Month KWH for the light on a standard illumination schedule, times the per KWH Distribution Charge. (b) Street Light Pole Charge: Where the Company has installed, at its cost, a pole other than a wood distribution pole for a lamp fixture, a per Billing Month Pole Charge of $8.87 shall be added to the Fixture Charge specified. Such charge shall not be applicable to a Street Light Pole which has had its installation cost paid for by the customer.

ADDITIONAL MODIFYING RIDER: This Service Classification may also be modified for other Rider(s) subject to each Rider's applicability, as specified.

STANDARD TERMS AND CONDITIONS: This Service Classification is subject to the Standard Terms and Conditions of this Tariff for Service.







RESTRICTION: Service Classification ISL is in process of elimination and is withdrawn except for the installations of customers currently receiving Service, and except for fire alarm and police box lamps provided under Special Provision (c). The obsolescence of this Service Classification's facilities further dictates that Service be discontinued to any installation that requires the replacement of a fixture, bracket or street light pole. APPLICABLE TO USE OF SERVICE FOR: Series and multiple circuit street lighting service operating on a standard illumination schedule of 4200 hours per year supplied from overhead or underground facilities on streets or roads where required by city, town, county, State or other principal or public agency or by an incorporated association of local residents. CHARACTER OF SERVICE: Incandescent lighting for limited period (dusk to dawn) at secondary voltage or on constant current series circuits. RATE PER BILLING MONTH (All Charges include Sales and Use Tax as provided in Rider SUT): (A) FIXTURE CHARGE: Nominal Ratings Lamp Billing Month Wattage KWH * Company Fixture Customer Fixture 105 37 $ 1.96 $ 0.89 205 72 $ 1.96 $ 0.89 327 114 $ 1.96 $ 0.89 448 157 $ 1.96 $ 0.89 690 242 $ 1.96 $ 0.89 860 301 $ 1.96 $ 0.89 * Based on standard illumination schedule of 4200 hours per year. Billing Month KWH is calculated to the nearest whole KWH based on the nominal lamp & ballast wattage of the light, times the light’s annual burning hours per year, divided by 12 months per year, divided by 1000 watts per KWH. (B) KWH CHARGES: The following charges apply to all Billing Month KWH and to all billing months (January through December). All charges are applicable to Full Service Customers. All charges, excluding Basic Generation Service (default service), are applicable to Delivery Service Customers. BASIC GENERATION SERVICE (default service):


2) Transmission Charge: $0.003754 per KWH DELIVERY SERVICE (Distribution Charge includes Corporation Business Tax as provided in Rider CBT):



__________________________________________________________________________________ Issued: Effective:



Service Classification ISL Incandescent Street Lighting Service



TERM OF CONTRACT: Five years for each Company Fixture installation and thereafter on a monthly basis. Where special circumstances apply or special or unusual facilities are supplied, contracts of more than five years may be required. Service which is terminated before the end of the contract term shall be billed the total of 1) the light’s monthly Fixture Charge plus 2) the per KWH Distribution Charge applicable to the light’s Billing Month KWH, times the remaining months of the contract term. TERMS OF PAYMENT: Bills are due when rendered by the Company and become overdue when payment is not received by the Company on or before the due date specified on the bill. Overdue bills thereafter become subject to a late payment charge as described in Section 3.19, Part II. FACILITIES: (a) Company Fixtures: Company Fixtures refer to all street lighting equipment including brackets and luminaires installed by the Company at its expense in accordance with its standard specifications, and all other equipment necessary in rendering the required Service, installed on wood distribution poles or Street Light Poles. Company Fixtures shall be owned, operated, maintained and serviced by the Company. (b) Customer Fixtures: Customer fixtures refer to all customer provided and installed street lighting equipment, including brackets, luminaires, and wire required for connection by the Company to a designated point on the Company's existing distribution facilities. Such fixtures must be contiguous, and installed on customer provided and installed poles located in areas which allow them to be clearly discernable from non-customer owned street light facilities. Customer fixtures and poles must be installed in accordance with the equipment standards established and approved by the Company. Any necessary maintenance, repairs, or replacements to Customer Fixtures or poles, including lamp and control switch replacements, or luminaire cleaning, shall be made by the customer. (c) Fixture Service: Fixture Service refers to the lamp replacement and luminaire cleaning by the Company on a scheduled basis as well as non-scheduled lamp and control switch replacement as may be necessary. Such non-scheduled Fixture Service shall be made, where practicable, within 72 hours of notification. Customer fixtures currently being provided limited Fixture Service (limited to lamp and control switch replacement plus luminaire cleaning), may continue such Service at the stated Customer Fixture Charge plus $1.06 per Billing Month. (d) Street Light Poles: Street Light Poles refer to all poles, other than wood distribution poles, installed, owned and maintained by the Company for street lighting service. Replacement of Street Light Poles shall be provided only upon payment by the customer for the current installation cost of such replacement poles except when occasioned and such cost recoverable by a third party. (e) General: The Company reserves the right to modify from time to time its specifications relating to street lighting equipment and its installation in order to meet changing conditions. Installations subject to vandalism may be removed at the option of the Company, unless such maintenance costs are provided by the customer. _________________________________________________________________________________ Issued: Effective:





SPECIAL PROVISIONS: (a) Seasonal Service: Such Service will be rendered when the cost of disconnection and reconnection is paid by the customer. During such months of disconnection, the Billing Month KWH for the light will be zero, such that the per KWH charges for BGS Energy and Reconciliation Charges, Transmission Charge, Non-utility Generation Charge, Societal Benefits Charge, System Control Charge, RGGI Recovery Charge and Storm Recovery Charge will not be billed. The monthly Fixture Charge and a seasonal Distribution Charge will be billed during such months of disconnection. The seasonal Distribution Charge will be equal to the Billing Month KWH for the light on a standard illumination schedule, times the per KWH Distribution Charge. (b) Fire Alarm and Police Box Lamp Charge: 25 watt lamps serviced by the Company and served from existing secondary facilities will be billed a monthly Fixture Charge of $1.14 and $0.32 for lamps with individual time controls operated on a standard illumination schedule, and lamps operated 24 hours per day, respectively. Lamps with individual time controls operated on a standard illumination schedule will have a Billing Month KWH of 9 KWH. Lamps operated 24 hours per day will have a Billing Month KWH of 18 KWH. All per KWH charges (BGS Energy and Reconciliation Charges, Transmission Charge, Distribution Charge, Non-utility Generation Charge, Societal Benefits Charge, System Control Charge, RGGI Recovery Charge and Storm Recovery Charge) will be billed based on the applicable lamp’s Billing Month KWH. ADDITIONAL MODIFYING RIDER: This Service Classification may also be modified for other Rider(s) subject to each Rider's applicability, as specified. STANDARD TERMS AND CONDITIONS: This Service Classification is subject to the Standard Terms and Conditions of this Tariff for Service. _________________________________________________________________________________ Issued: Effective:






APPLICABLE TO USE OF SERVICE FOR: Service Classification LED is available for installation of 12 or more LED (light emitting diode) fixtures per request for series and multiple circuit street lighting Service operating on a standard illumination schedule of 4200 hours per year supplied from overhead or underground facilities on streets and roads (and parking areas at the option of the Company) where required by City, Town, County, State or other Municipal or Public Agency or by an incorporated association of local residents.

LED conversions of sodium vapor, mercury vapor or incandescent street lights shall be scheduled at the Company's reasonable discretion.

CHARACTER OF SERVICE: LED lighting for limited period (dusk to dawn) at secondary voltage.

RATE PER BILLING MONTH (All charges include Sales and Use Tax as provided in Rider SUT): (A) FIXTURE CHARGE: Lamp Billing Month Company Wattage Type Lumens KWH* Fixture 50 Cobra Head 4000 18 $ 7.12 90 Cobra Head 7000 32 $ 7.86 130 Cobra Head 11500 46 $ 9.36 260 Cobra Head 24000 91 $ 12.09 50 Acorn 2500 18 $ 17.03 90 Acorn 5000 32 $ 17.82 50 Colonial 2500 18 $ 9.75 90 Colonial 5000 32 $ 13.81

* Based on standard illumination schedule of 4200 hours per year. Billing Month KWH is calculated to the nearest whole KWH based on the lamp wattage of the light, times the light’s annual burning hours per year, divided by 12 months per year, divided by 1000 watts per KWH.

(B) KWH CHARGES: The following charges apply to all Billing Month KWH and to all billing months (January through December). All charges are applicable to Full Service Customers. All charges, excluding Basic Generation Service (default service), are applicable to Delivery Service Customers.

BASIC GENERATION SERVICE (default service): 3) BGS Energy and Reconciliation Charges as provided in Rider BGS-RSCP (Basic Generation

Service – Residential Small Commercial Pricing) (formerly Rider BGS-FP) 4) Transmission Charge: $0.003754 per KWH

DELIVERY SERVICE (Distribution Charge includes Corporation Business Tax as provided in Rider CBT):


5) RGGI Recovery Charge (Rider RRC): See Rider RRC for rate per KWH 6) Storm Recovery Charge (Rider SRC): $0.002274 per KWH TERM OF CONTRACT: Ten years for each Company Fixture installation and thereafter on a monthly basis. Where special circumstances apply or special or unusual facilities are supplied, contracts of more than ten years may be required. Service which is terminated before the end of the contract term shall be billed the total of 1) the light’s monthly Fixture Charge plus 2) the per KWH Distribution Charge applicable to the light’s Billing Month KWH, times the remaining months of the contract term. Restoration of Service to lamps before the end of the contract term shall be made at the expense of the customer. _____________________________________________________________________________________________________ Issued: Effective:



Service Classification LED (Pending Approval) LED Street Lighting Service


TERMS OF PAYMENT: Bills are due when rendered by the Company and become overdue when payment is not received by the Company on or before the due date specified on the bill. Overdue bills thereafter become subject to a late payment charge as described in Section 3.19, Part II. MISCELLANEOUS: (a) Company Fixtures: Company Fixtures refer to all street lighting equipment including brackets and luminaires installed by the Company at its expense in accordance with its standard specifications, and all other equipment necessary in rendering the required Service installed on wood distribution poles or Street Light Poles. Company Fixtures shall be owned, operated, maintained and serviced by the Company. (b) Street Light Poles: Street Light Poles are defined as poles installed for street lighting purposes which are not "standard wood distribution-type poles." These street light poles are typically used for underground distribution applications, and would include aluminum, laminated wood and fiberglass poles. Street Light Poles are installed only upon payment of a non-refundable contribution determined under Appendix A (See Tariff Part II) charges when applicable, or otherwise under fixed-price billing work order costs. Street Light Poles which have previously been installed at the Company's cost shall be billed at the monthly Street Light Pole Charge set forth below, or the customer may make a payment equivalent to the current installed cost of a similar pole. Street light poles may be provided on private property roadways and associated parking areas, such as apartment building and townhouse complexes. Wood distribution-type poles typically required for street light installations served from overhead distribution facilities shall be considered as distribution poles rather than street light poles. When such poles include the mounting of street lighting fixtures provided under this Service Classification, they shall be considered as "fixture-poles" and will be installed, with their associated street lighting wire, without charge to the customer. "Span-poles," which are installed to carry wire to "fixture-poles," shall be installed with their associated wire only upon payment of a non-refundable contribution determined under Appendix A charges (see Tariff Part II) when applicable, or otherwise under billing work order cost estimates. Both fixture-poles and span-poles are installed only along public roadways, or for the extension of existing street lighting service on municipal or governmental properties. (c) Street Light Pole Charge: Where the Company has installed, at its cost, a pole other than a wood distribution pole for a lamp fixture, a per Billing Month Pole Charge of $8.87 shall be added to the Fixture Charge specified. Such charge shall not be applicable to a Street Light Pole which has had its installation cost paid for by the customer. (d) General: The Company reserves the right to modify from time to time its specifications relating to street lighting equipment and its installation in order to meet changing conditions. Installations subject to vandalism may be removed at the option of the Company, unless such maintenance costs are provided by the customer. ADDITIONAL MODIFYING RIDER: This Service Classification may also be modified for other Rider(s) subject to each Rider's applicability, as specified. STANDARD TERMS AND CONDITIONS: This Service Classification is subject to the Standard Terms and Conditions of this Tariff for Service. _________________________________________________________________________________ Issued: Effective:



Service Classification LED (Pending Approval) LED Street Lighting Service



Effective June 1, 2015, Rider BGS-FP (Basic Generation Service – Fixed Pricing) is renamed Rider BGS-RSCP to comply with the BPU Order dated November 24, 2014 (Docket No. ER14040370). AVAILABILITY: Rider BGS-RSCP is available to and provides Basic Generation Service (default service) charges applicable to all KWH usage for Full Service Customers taking service at secondary voltages under Service Classifications RS, RT, RGT, GS, GST, OL, SVL, MVL and ISL, except for GS and GST customers that have a peak load share of 500 KW or greater as of November 1, 2014. Rider BGS-RSCP-eligible GS and GST customers may elect to take default service under Rider BGS-CIEP no later than the second business day in January of each year. Such election will be effective June 1 of that year and Rider BGS-CIEP will remain the customer’s default service for the entire 12-month period from June 1 through May 31 of the following year. BGS-RSCP-eligible customers who have elected to take default service under BGS-CIEP may return to BGS-RSCP by notifying the Company no later than the second business day in January of each year. Such notification to return to BGS-RSCP will become effective June 1 of that year.

RATE PER BILLING MONTH: (For service rendered effective June 1, 2015 through May 31, 2016) 1) BGS Energy Charge per KWH: (All charges include Sales and Use Tax as provided in Rider SUT.) Service Classification June through September October through May RS - first 600 KWH $0.087481 - all KWH over 600 $0.096739

- all KWH $0.096243 (Excludes off-peak and controlled water heating special provisions) RT - all on-peak KWH $0.165107 $0.155996 - all off-peak KWH $0.053828 $0.056747 RGT - all on-peak KWH $0.165107 - all off-peak KWH $0.053828 - all KWH $0.096243 RS and GS Water Heating – all KWH $0.098942 $0.092219 (For separately metered off-peak and controlled water heating usage under applicable special provisions) GS - all KWH $0.092099 $0.089091 (Excludes off-peak and controlled water heating special provisions) GST - all on-peak KWH $0.125642 $0.114407 - all off-peak KWH $0.054964 $0.056114 OL, SVL, MVL, ISL - all KWH $0.060024 $0.060024 BGS Energy Charges above reflect costs for energy, generation capacity, ancillary services and related cost. __________________________________________________________________________________________________________

Issued: Effective:



Rider BGS-RSCP Basic Generation Service – Residential Small Commercial Pricing

(Applicable to Service Classifications RS, RT, RGT, GS, GST, OL, SVL, MVL and ISL)



2) BGS Transmission Charge per KWH: As provided in the respective tariff for Service Classifications RS, RT, RGT, GS, GST, OL, SVL, MVL and ISL. Effective January 1, 2013, a RMR surcharge of $0.000000 per KWH (includes Sales and Use Tax as provided in Rider SUT) will be added to the BGS Transmission Charge applicable to all KWH usage.

Effective September 1, 2015, a TRAILCO4-TEC surcharge of $0.000444 per KWH (includes Sales and Use Tax as provided in Rider SUT), a PEPCO2-TEC surcharge of $0.000044 per KWH (includes Sales and Use Tax as provided in Rider SUT), an ACE2-TEC surcharge of $0.000088 per KWH (includes Sales and Use Tax as provided in Rider SUT), a Delmarva2-TEC surcharge of $0.000026 per KWH (includes Sales and Use Tax as provided in Rider SUT), an AEP-East2-TEC surcharge of $0.000040 per KWH (includes Sales and Use Tax as provided in Rider SUT), and a PPL2-TEC surcharge of $0.000209 per KWH (includes Sales and Use Tax as provided in Rider SUT) will be added to the BGS Transmission Charge applicable to all KWH usage except lighting under Service Classifications OL, SVL, MVL and ISL.

Effective March 1, 2016, a PATH3-TEC surcharge of $0.000058 per KWH (includes Sales and Use Tax as provided in Rider SUT), a VEPCO3-TEC surcharge of $0.000323 per KWH (includes Sales and Use Tax as provided in Rider SUT), and a PSEG2-TEC surcharge of $0.001998 per KWH (includes Sales and Use Tax as provided in Rider SUT) will be added to the BGS Transmission Charge applicable to all KWH usage except lighting under Service Classifications OL, SVL, MVL and ISL. 3) BGS Reconciliation Charge per KWH: ($0.000753) (includes Sales and Use Tax as provided in Rider SUT) The above BGS Reconciliation Charge recovers the difference between the payments to BGS suppliers and the revenues from BGS customers for Basic Generation Service and is subject to quarterly true-up.




Rider BGS-RSCP Basic Generation Service – Residential Small Commercial Pricing

(Applicable to Service Classifications RS, RT, RGT, GS, GST, OL, SVL, MVL and ISL)



AVAILABILITY: Rider BGS-CIEP is available to and provides Basic Generation Service (default service) charges applicable to all Full Service Customers taking service at primary and transmission voltages under Service Classifications GP and GT and any Full Service Customers taking service at secondary voltages under Service Classifications GS and GST that have a peak load share of 500 KW or greater as of November 1, 2014, or that have elected to take BGS-CIEP service no later than the second business day in January of each year. All BGS-CIEP customers remain subject to this Rider for the entire 12-month period from June 1 of any given year through May 31 of the following year. RATE PER BILLING MONTH: (For service rendered effective June 1, 2015 through May 31, 2016) 1) BGS Energy Charge per KWH: The sum of actual real-time PJM load weighted average Residual Metered Load Aggregate Locational Marginal Price for JCP&L Transmission Zone and ancillary services of $0.00600 per KWH, times the Losses Multiplier provided below, times 1.07 multiplier for Sales and Use Tax as provided in Rider SUT.

Losses Multiplier: GT – High Tension Service 1.005 GT 1.027 GP 1.047

GST 1.103 GS 1.103 2) BGS Capacity Charge per KW of Generation Obligation: $0.24841 per KW-day times BGS-CIEP customer’s share of the capacity peak load assigned to the JCP&L Transmission Zone by the PJM Interconnection, L.L.C., as adjusted by PJM assigned capacity related factors, times 1.07 multiplier for Sales and Use Tax as provided in Rider SUT. 3) BGS Transmission Charge per KWH: As provided in the respective tariff for Service Classifications GS, GST, GP and GT. Effective January 1, 2013, a RMR surcharge will be added to the BGS Transmission Charge applicable to all KWH usage, as follows (includes Sales and Use Tax as provided in Rider SUT):

GT – High Tension Service $0.000000 GT $0.000000 GP $0.000000 GS and GST $0.000000

____________________________________________________________________________________ Issued: Effective:



Rider BGS-CIEP Basic Generation Service – Commercial Industrial Energy Pricing

(Applicable to Service Classifications GP and GT and Certain Customers under Service Classifications GS and GST)



3) BGS Transmission Charge per KWH: (Continued) Effective September 1, 2015, the following TEC surcharges will be added to the BGS Transmission Charge applicable to all KWH usage, as follows (includes Sales and Use Tax as provided in Rider SUT): TRAILCO4-TEC PEPCO2-TEC ACE2-TEC

GT – High Tension Service $0.000058 $0.000005 $0.000012 GT $0.000261 $0.000026 $0.000051 GP $0.000295 $0.000029 $0.000059 GS and GST $0.000444 $0.000044 $0.000088

Delmarva2-TEC AEP-East2-TEC PPL2-TEC


Effective March 1, 2016, the following TEC surcharges will be added to the BGS Transmission Charge applicable to all KWH usage, as follows (includes Sales and Use Tax as provided in Rider SUT): PATH3-TEC VEPCO3-TEC PSEG2-TEC


4) BGS Reconciliation Charge per KWH: ($0.000073) (includes Sales and Use Tax as provided in Rider SUT) The above BGS Reconciliation Charge recovers the difference between the payments to BGS suppliers and the revenues from BGS customers for Basic Generation Service and is subject to quarterly true-up. _________________________________________________________________________________ Issued: Effective:



Rider BGS-CIEP Basic Generation Service – Commercial Industrial Energy Pricing




Effective June 1, 2007, Rider DSSAC (Default Supply Service Availability Charge) is renamed Rider CIEP – Standby Fee to comply with the BPU Order dated December 22, 2006 (Docket No. EO06020119). APPLICABILITY: Rider CIEP – Standby Fee provides a charge applicable to all KWH usage of all Full Service Customers or Delivery Service Customers taking service under Service Classifications GP and GT and any Full Service Customer or Delivery Service Customer taking service under Service Classifications GS and GST that has a peak load share of 500 KW or greater as of November 1, 2014, or that has elected to take Basic Generation Service-Commercial Industrial Energy Pricing under Rider-CIEP no later than the second business day in January of each year. This charge is applicable for service rendered from June 1, 2015 through May 31, 2016 to recover costs associated with administrating and maintaining the availability of the hourly-priced default Basic Generation Service for these customers. CIEP – Standby Fee per KWH: $0.000150 ($0.000161 including Sales and Use Tax as provided in Rider SUT) _____________________________________________________________________________ Issued: Effective:



Rider CIEP – Standby Fee Commercial Industrial Energy Pricing Standby Fee




APPLICABILITY: Rider NGC provides a non-utility generation charge (“NGC”) applicable to all KWH usage of any Full Service Customer or Delivery Service Customer. Effective September 1, 2004, Rider MTC (“Market Transition Charge”) is renamed Rider NGC to comply with the BPU Final Order dated May 17, 2004 (Docket Nos. ER02080506, etc.) that “the MTC shall be discontinued and renamed the NGC” for customer billing purposes. Effective August 1, 2003, the Company recovers through the MTC charge, the MTC deferred balance which includes: (1) BPU-approved costs incurred during the transition to a competitive retail market and under-recovered during the period from August 1, 1999 through July 31, 2003; and (2) all BPU-approved costs associated with committed supply energy, capacity and ancillary services, net of all revenues from the sale of the committed supply in the wholesale market (Docket Nos. EX01110754 and EX01050303, etc.) Carrying cost shall be computed on a monthly basis at the applicable BPU-approved interest rate on the average net-of-tax over or under-recovered balance of the MTC, compounded annually. Effective August 1, 2003, the composite MTC Factor shall be $0.011013 per KWH (excluding SUT), which includes the interim recovery of MTC deferred balance as of July 31, 2003, until the BPU’s decision on the securitization of the MTC deferred balance. Effective June 1, 2005, the composite MTC Factor shall be reduced to $0.010614 per KWH (excluding SUT), which includes the anticipation of the savings to be realized from the securitization of a portion of the MTC deferred balance as of July 31, 2003 (“Deferred BGS Transition Costs”) pending the BPU approval. By Order dated June 8, 2006, the BPU approved the securitization of Deferred BGS Transition Costs. Effective December 6, 2006, the composite MTC/NGC Factor shall be $0.015492 per KWH (excluding SUT), which includes an increase in the NGC Factor of $0.004878 per KWH. Effective March 1, 2011, the composite MTC/NGC Factor shall be $0.007687 per KWH (excluding SUT), which includes a decrease in the NGC Factor of $0.007805 per KWH. Effective March 1, 2012, the composite MTC/NGC Factor shall be $0.002839 per KWH (excluding SUT), which includes a decrease in the NGC Factor of $0.004848 per KWH. Effective February 2, 2015, the composite MTC/NGC Factor shall be $0.003750 per KWH (excluding SUT), which includes an increase in the NGC Factor of $0.000911 per KWH. For billing purposes, the composite MTC/NGC Factor of $0.003750 per KWH, which includes the revised OC-TBC and OC-MTC-Tax associated with the securitization of Oyster Creek and the DB-TBC and DB-MTC-Tax associated with the securitization of Deferred BGS Transition Costs, as detailed below, shall be applied to all KWH usage of any Full Service Customer or Delivery Service Customer as follows: Voltage Adjusted MTC Charges per KWH (renamed NGC Charges per KWH) Including SUT Secondary Voltages $0.003828 $0.004096 (Applicable to Service Classifications RS, RT, RGT, GS, GST, OL, SVL, MVL and ISL) Primary Voltages $0.003632 $0.003886 (Applicable to Service Classification GP) Transmission Voltages $0.003563 $0.003812 High Tension Service (230 KV) $0.003489 $0.003733 (Applicable to Service Classification GT) _________________________________________________________________________________ Issued: Effective:



Rider NGC Non-utility Generation Charge



Securitization of Oyster Creek On February 6, 2002, the BPU approved and issued a Bondable Stranded Costs Rate Order (“Oyster Creek Rate Order”) (Docket No. EF99080615) authorizing the issuance and sale of up to $320 million aggregate principal amount of transition bonds to recover certain bondable stranded costs related to the investment in the Oyster Creek Nuclear Generating Station, the imposition of a non-bypassable Transition Bond Charge (“OC-TBC”) for the recovery of such costs and the related Market Transition Charge-Tax (“OC-MTC-Tax). The bondable stranded costs are defined in the Oyster Creek Rate Order and include: (1) the capital reduction costs, (2) the upfront transaction costs and (3) the ongoing transition bond costs. Effective June 11, 2002, the MTC included an OC-TBC of $0.001921 per KWH and an OC-MTC-Tax of $0.000505 per KWH (or $0.002036 per KWH and $0.000535 per KWH including SUT, respectively). The OC-TBC and OC-MTC-Tax are governed by the provisions of the Oyster Creek Rate Order and are subject to periodic true-ups, at least annually but not more frequently than quarterly, except monthly true-ups are permitted in the last year before the scheduled maturity of the transition bonds and continuing until final maturity, as provided in the Oyster Creek Rate Order. On March 24, 2015, a true-up letter was filed with the BPU in accordance with the provisions in the Oyster Creek Rate Order. Effective June 1, 2015, the OC-TBC and OC-MTC-Tax shall be revised to $0.001485 per KWH and $0.000877 per KWH, respectively (or $0.001589 per KWH and $0.000938 per KWH including SUT, respectively). Securitization of Deferred BGS Transition Costs By Order dated June 8, 2006, the BPU approved and issued a Bondable Stranded Costs Rate Order (“Deferred BGS Transition Costs Rate Order”) (Docket No. ER03020133) authorizing the issuance and sale of $182.4 million aggregate principal amount of transition bonds to recover the Company’s net of tax deferred basic generation service transition costs incurred during the transition period from August 1, 1999 through July 31, 2003, the imposition of a non-bypassable Transition Bond Charge (“DB-TBC”) for the recovery of such costs and the related Market Transition Charge-Tax (“DB-MTC-Tax”). The bondable stranded costs are defined in the Deferred BGS Transition Costs Rate Order and include: (1) the upfront transaction costs and (2) the ongoing transition bond costs. Effective August 10, 2006, the NGC included a DB-TBC of $0.001230 per KWH and a DB-MTC-Tax of $0.000572 per KWH (or $0.001316 per KWH and $0.000612 per KWH including SUT, respectively). The DB-TBC and DB-MTC-Tax are governed by the provisions of the Deferred BGS Transition Costs Rate Order and are subject to periodic true-ups, at least annually but not more frequently than quarterly, and continuing until final maturity, as provided in the Deferred BGS Transition Costs Rate Order. On March 24, 2015, a true-up letter was filed with the BPU in accordance with the provisions in the Deferred BGS Transition Costs Rate Order. Effective June 1, 2015, the DB-TBC and DB-MTC-Tax shall be revised to $0.000771 per KWH and $0.000386 per KWH, respectively (or $0.000825 per KWH and $0.000413 per KWH including SUT, respectively). _______________________________________________________________________________ Issued: Effective:






St. Lawrence Hydroelectric Power At the November 9, 2004 agenda meeting, the BPU verbally approved, among other things, the Public Power Association of New Jersey (“PPANJ”) as Bargaining Agent for the State of New Jersey to renegotiate with the New York Power Authority (“NYPA”), on the allocation of service tariff capacity and associated energy produced at the St. Lawrence/FDR project (In the Matter of the Allocation of St. Lawrence Hydroelectric Power to the State of New Jersey Docket No. EO04101124). On December 21, 2004, the PPANJ filed with the BPU the following documents associated with the St. Lawrence Hydroelectric Power matter: 1) Agreement for Electric Service Investor Owned Utility Between the PPANJ and JCP&L, PSE&G, Rockland Electric and Atlantic City Electric Company; 2) Agreement Governing Administration of NYPA Power (“Administration Agreement”); and 3) PPANJ for State of New Jersey Service Tariff Capacity and Associated Energy. Pursuant to the Administration Agreement, the Company, as Nominal Recipient of the Investor-Owned Electric Utilities’ share of St. Lawrence/FDR project, is responsible to deliver and distribute the capacity and associated energy as Basic Generation Service to residential customers as designated by the BPU. In addition, the Company is responsible to distribute to each of the Investor-Owned Electric Utilities the Net Economic Benefits calculated according to the Rate Schedule attached to the Administration Agreement. Each of the Investor-Owned Electric Utilities shall allocate the Net Economic Benefits distributed to it to its residential customers through the Investor-Owned Electric Utility’s applicable clause through which it recovers non-utility generation costs, or other appropriate rate mechanism if no such clause exists, in a manner that ensures that such benefits flow exclusively to residential customers. The Company, in its role as Nominal Recipient of the St. Lawrence/FDR project, advises the Investor-Owned Electric Utilities of their respective allocation of the Net Economic Benefits for the period started January 1, 2014 through December 31, 2014. JCP&L’s share of the Net Economic Benefits totaled $568,271.52. Effective June 1, 2015 through May 31, 2016, a St. Lawrence Hydroelectric Power credit of $0.000060 per KWH ($0.000064 per KWH including SUT) will be combined with the Secondary Voltages Adjusted NGC Charge applicable to Service Classifications RS, RT and RGT. Such combined NGC Charge shall be applied to all KWH usage of any Full Service or Delivery Service residential customers. _______________________________________________________________________________ Issued: Effective:






APPLICABILITY: Rider SBC provides a charge applicable to all KWH usage of any Full Service Customer or Delivery Service Customer. The charges that may be included in calculating the SBC include nuclear plant decommissioning costs (Rider NDC), demand side management costs (Rider DSF), manufactured gas plant remediation costs (Rider RAC), uncollectible costs (Rider UNC), and universal service fund costs (Rider USF), in accordance with the New Jersey Electric Discount and Energy Competition Act. The current SBC includes the following charges per KWH: Including SUT Rider DSF $0.003517 $0.003763 Rider NDC $0.000000 $0.000000 Rider RAC $0.000130 $0.000139 Rider UNC $0.000592 $0.000633 Rider USF $0.002763 $0.002956 Carrying costs on unamortized balances of demand side management costs, nuclear decommissioning costs, manufactured gas plant remediation costs, uncollectible costs and universal service fund costs shall be calculated in accordance with the terms of Rider DSF, Rider NDC, Rider RAC, Rider UNC and Rider USF, respectively. Effective October 1, 2015, the SBC shall be applied to all KWH usage for billing purposes as follows: Including SUT Total SBC: $0.007002 $0.007491 Beginning January 1, 2011, with the exception of universal service fund costs component, all over- and under-recoveries of individual SBC components are to be applied to under- or over-recoveries of other SBC components as of each December 31. _________________________________________________________________________________ Issued: Effective:



Rider SBC Societal Benefits Charge



APPLICABILITY: Rider DSF provides a charge for costs associated with New Jersey Clean Energy Program. The DSF is included in the Societal Benefits Charge applicable to all KWH usage of any Full Service Customer or Delivery Service Customer.

DSF = $0.003517 per KWH ($0.003763 per KWH including SUT)

Demand Side Factor costs include carrying costs on any unamortized balances of such costs at the applicable interest approved by the BPU in its Final Order dated May 17, 2004 (Dockets Nos. ER02080506, et al.), such interest rate shall be the rate actually incurred on the Company’s short-term debt (debt maturing in one year or less), or the rate on equivalent temporary cash investments if the Company has no short-term debt outstanding. Interest shall be computed monthly based on the beginning and ending average monthly balance net of deferred income taxes, compounded annually (added to the balance on which interest is accrued annually) on January 1 of each year.

_________________________________________________________________________________ Issued: Effective: Filed pursuant to Order of Board of Public Utilities


Rider DSF Demand Side Factor



APPLICABILITY: Rider NDC provides a charge for Nuclear Decommissioning costs. The NDC is included in the Societal Benefits Charge applicable to all KWH usage of any Full Service Customer or Delivery Service Customer. NDC = $0.000000 per KWH ($0.000000 per KWH including SUT) Nuclear Decommissioning costs include carrying costs on any unamortized balances of such costs at the applicable interest rate approved by the BPU in its Final Order dated May 17, 2004 (Docket Nos. ER02080506, et al.). Such interest rate shall be the rate actually incurred on the Company’s short-term debt (debt maturing in one year or less), or the rate on equivalent temporary cash investments if the Company has no short-term debt outstanding. Interest shall be computed monthly based on the beginning and ending average monthly balance net of deferred income taxes, compounded annually (added to the balance on which interest is accrued annually) on January 1 of each year. _________________________________________________________________________________ Issued: Effective:



Rider NDC Nuclear Decommissioning Costs



APPLICABILITY: Rider RAC determines a Remediation Adjustment in accordance with the formula set forth below. The factor is included in the Societal Benefits Charge applicable to all KWH usage of any Full Service Customer or Delivery Service Customer. The calculated RAC rate shall be prepared by the Company and filed with the BPU annually by the end of December with a requested effective date of June 1 of the subsequent year. Rider RAC provides for the recovery of manufactured gas plant remediation costs (net of insurance and other recoveries) over rolling seven year periods, including carrying costs on the unamortized balance. Carrying cost is calculated on a monthly basis at an interest rate equal to the rate on seven-year constant maturity Treasuries, as shown in the Federal Reserve Statistical Release on or closest to January 1 of each year, plus sixty basis points, compounded annually as of January 1 of each year. CALCULATION OF THE REMEDIATION ADJUSTMENT CLAUSE FACTOR: 1) By using the following formula: RAC = Recoverable Cost / Sales 2) Where the terms are defined as follows:

RAC = The Remediation Adjustment Clause factor in cents per KWH to be applied to all applicable retail KWH sales. Recoverable Cost = Manufactured Gas Plant remediation expenses (net of insurance and other recoveries) amortized over rolling seven year periods. The cost includes carrying costs on any unamortized balance of remediation costs, net of associated deferred tax balance, at an annual interest rate stated above.

Sales = The Company's forecasted retail KWH sales. 3) Effective April 1, 2012, the RAC computation is as follows ($ Millions): RAC = $2.911 / 22,333,219 MWH = $0.000130 per KWH

($0.000139 per KWH including SUT) _________________________________________________________________________________ Issued: Effective:



Rider RAC Remediation Adjustment Clause



APPLICABILITY: Rider UNC provides a charge for costs associated with uncollectible accounts recorded in FERC account 904 (Uncollectible Accounts). The UNC is included in the Societal Benefits Charge applicable to all KWH usage of any Full Service Customer or Delivery Service Customer. UNC = $0.000592 per KWH ($0.000633 per KWH including SUT) Uncollectible costs include carrying costs on any unamortized balances of such costs at the applicable interest rate approved by the BPU in its Final Order dated May 17, 2004 (Docket Nos. ER02080506, et al.). Such interest rate shall be the rate actually incurred on the Company’s short-term debt (debt maturing in one year or less), or the rate on equivalent temporary cash investments if the Company has no short-term debt outstanding. Interest shall be computed monthly based on the beginning and ending average monthly balance net of deferred income taxes, compounded annually (added to the balance on which interest is accrued annually) on January 1 of each year. _________________________________________________________________________________ Issued: Effective:



Rider UNC Uncollectible Accounts Charge



APPLICABILITY: Rider USF provides a charge for costs associated with the state-mandated Universal Service Fund (“USF”) to assist certain customers as defined by the BPU. The USF is included in the Societal Benefits Charge and is applicable to all KWH usage of any Full Service Customer or Delivery Service Customer. Effective October 1, 2015, the USF provided below consists of an USF rate of $0.002086 per KWH and a Lifeline rate of $0.000677 per KWH ($0.002232 per KWH and $0.000724 per KWH including SUT, respectively), pursuant to the BPU Order dated September 11, 2015 (Docket No. ER15060732). USF = $0.002763 per KWH ($0.002956 per KWH including SUT) Universal Service Fund costs shall accrue interest on any over or under recovered balances of such costs at the interest rate based on a two-year constant maturity Treasuries as published in the Federal Reserve Statistical Release on the first day of each month (or the closest day thereafter on which rates are published), plus sixty basis points, but shall not exceed the Company’s overall rate of return as approved by the BPU. Such interest rate shall be reset each month. The interest calculation shall be based on the net of tax beginning and end average monthly balance, consistent with the methodology in the Board’s Final Order dated May 17, 2004 (Docket No. ER02080506 et al.), accrue monthly with an annual roll-in at the end of each reconciliation period. _________________________________________________________________________________ Issued: Effective:



Rider USF Universal Service Fund Costs Recovery



AVAILABILITY: Rider QFS specifies the conditions under which the Company will purchase electricity from a "Qualifying Facility" ("QF") under Section 210 of the Public Utilities Regulatory Policies Act of 1978. Rider QFS is available to customers taking service under Service Classifications GS, GST, GP and GT. QF installations must conform to, and are responsible for all costs associated with, the Company's General Interconnect Requirements for Customer's Generation, according to any applicable installation specifications. (See Part II, Section 10) QF INSTALLATIONS WITH MORE THAN 1000 KW GENERATING CAPACITY Such installations shall negotiate with the Company for specific contract arrangements to determine the price, term and conditions to delivered energy and capacity, where applicable; provided however, that in no event shall payments to the QF installation under this tariff exceed the revenues the Company receives from PJM (or its successor), net of PJM penalties and charges. Such contracts are subject to BPU approval. QF INSTALLATIONS WITH 1000 KW OR LESS GENERATING CAPACITY Service Charge: $40.00 monthly Energy Payment: Based on actual real-time PJM load weighted average Residual Metered Load Aggregate Locational Marginal Price (LMP) for the JCP&L Transmission Zone at the time when the QF installation delivers energy to the Company. Capacity Payment: Deliveries from a QF installation that qualify as a PJM Capacity Resource may receive capacity payments when the installed capacity of the QF installation exceeds 100 kW and meets the reliability criteria set forth in PJM Manual 18 (See www.pjm.com), as it may change from time to time. The Capacity Payment, if and as applicable, will be equal to the capacity revenues that the Company receives from PJM for selling such capacity into the Reliability Pricing Model (RPM) capacity auction prior to delivery, adjusted for all other PJM penalties and charges assessed to the Company by PJM arising from, among other things, non-performance or unavailability of the QF installation. QF installations requesting capacity payments must execute an agreement with the Company authorizing the Company to offer such capacity into the PJM market, including terms and conditions of such sale, and including any required security. Any losses experienced by the Company resulting from a QF installation’s failure to perform shall be recovered under its Non-utility Generation Charge. Energy Payment and Capacity Payment, if any, net of Service Charge, shall be determined monthly on an after-the-fact basis, and made within 90 days of the QF meter reading date. METERING COSTS: QF customers shall pay all metering equipment and related costs as required by the Company and/or by PJM. INTERCONNECTION COSTS: QF customers shall pay interconnection costs (see Part II, Section 4.05) and any line extension costs required to interconnect the QF to the Company’s facilities. _________________________________________________________________________________ Issued: Effective:



Rider QFS Cogeneration and Small Power Production Service


LIMITATION ON ENERGY PURCHASES: The Company may refuse to purchase energy from a QF when: (a) The Company's distribution or transmission circuits are loaded to capacity and further energy

would cause an overload. Such refusal to purchase may occur on an instantaneous basis.

(b) An emergency occurs on that part of the Company's system interconnected with the QF such that there would be no means of delivering the energy to the remainder of the Company's system. Such refusal to purchase may also occur on an instantaneous basis.

(c) Customer has failed to provide documentation of QF certification with F.E.R.C. as required by the Company.

(d) Customer has an account arrearage.




Rider QFS Cogeneration and Small Power Production Service


AVAILABILITY: Rider STB specifies the conditions under which customers with qualifying cogeneration or small power production facilities may obtain Standby Service under this Rider when such facilities are used to meet the customer's load requirements. The terms of this Rider shall not be available in any month, however, when the customer's Generation Availability (GA) for the current month does not exceed 50%. STANDBY DEMAND CHARGE: The terms of this Rider: (1) modify the Determination of Demand and waive the Minimum Demand Charge of the applicable service classification; and (2) impose a Standby Demand Charge determined in accordance with the following calculations and definitions: SDC=>[(DR*BD)+(SR*<MM or AG)] or [SR*CD] Which means that the Standby Demand Charge is equal to the greater of: (1) DR times BD, plus SR times lesser of MM or AG; or (2) SR times CD DEFINITIONS: BD = Billing Demand KW = >[MM - AG] or [ 0 ] Which means that the Billing Demand is equal to MM - AG, but not less than zero MM = Maximum Monthly facility on-peak KW load

Which is the maximum coincident 15-minute on-peak load supplied by the Customer's generation plus (or minus) the load delivered by (or furnished to) the Company.

AG = Annual Average Generation on-peak = Current and preceding eleven months average of [on-peak KWH produced / (260

hours - SM)] Which means taking the average of each monthly on-peak Average Generation from

the current and preceding eleven months. Average Generation is calculated by taking the monthly on-peak KWH produced / (260 hours – SM)

DR = Demand Rate per KW of applicable service classification _________________________________________________________________________________ Issued: Effective:



Rider STB Standby Service

(Applicable to Service Classifications GS, GST, GP and GT)



SR = Standby Rate per KW (including SUT) = $3.65 for Service Classifications GS & GST = $2.10 for Service Classifications GP = $1.09 for Service Classifications GT CR = Capacity Rating of generation facility CD = Contract Demand = <[CR] or [>(estimated MM) or (>MM most recent 12 months)] Which means that the Contract Demand is equal to the lesser of: (1) CR; or (2) the greater of: (a) estimated MM; or (b) highest MM of most recent 12 months GA = Generation Availability = AG / CD

SM = Scheduled maintenance hours Applicable only for customers receiving service under this rider as of February 25,

1993. The number of such hours may be reduced up to the amount of mutually agreed upon scheduled maintenance hours, but are not to exceed the amount actually incurred. A maximum of two 2-week periods may be allowed per year during the billing months of April, May, June, October, November or December and must be scheduled 6-months in advance. Each maintenance period may occur only during a single billing period.

260 hours = Average monthly on-peak hours = 52 weeks x 5 days x 12 on-peak hours 12 months _________________________________________________________________________________ Issued: Effective:



Rider STB Standby Service

(Applicable to Service Classifications GS, GST, GP and GT)



RESTRICTION: This Rider is closed to new enrollment as of March 3, 1999. AVAILABILITY: Rider CEP had been available for customers which desire that the Company provide protection from power fluctuations, surges and other power disturbances. Service under this Rider is restricted to service entrance and equipment compatibility. A single meter socket surge suppression device is necessary on the service entrance supplying power to the premises to protect internal wiring against major power line spikes and surges. Electrical receptacle outlet surge suppressors are available for receptacles within the customer's premise. Such receptacle outlet suppressors provide protection against surges to more sensitive electronics, and are only available when a meter socket surge suppression device is installed. Uninterruptible power supply units are available for use with individual electronic equipment. Including Excluding MONTHLY CHARGES: SUT SUT Meter socket surge suppression device - single phase: $2.94 $2.75 Meter socket surge suppression device - three phase: $5.35 $5.00 Electrical receptacle outlet surge suppressor - 2 outlet: $0.64 $0.60 Electrical receptacle outlet surge suppressor - 4 outlet: $0.80 $0.75 Uninterruptible power supply unit - 0.75 KVA: $21.40 $20.00 Uninterruptible power supply unit - 1.00 KVA: $26.75 $25.00 Uninterruptible power supply unit - 1.50 KVA: $32.10 $30.00 TERM OF CONTRACT: A one-year term of contract is required, renewable thereafter on a month-to-month basis. TERMS OF PAYMENT: Charges applicable under this Rider will be rendered on the customer's bill for electric service. Such bills are due when rendered and become overdue when payment is not received by the Company on or before the due date specified on the bill. Overdue bills thereafter may become subject to a late payment charge as described in Section 3.19, Part II. _________________________________________________________________________________ Issued: Effective:



Rider CEP Consumer Electronics Protection Service


TERMS AND CONDITIONS: 1) The Company will install and remove the meter socket surge suppressor device and deliver the

electrical receptacle outlet surge suppressors and/or Uninterruptible power supply equipment to the customer.

2) Customers utilizing CEP service provided under this Rider shall contact the Company in order to

arrange the return of such equipment to the Company, upon termination of this Service, in the manner specified by the Company. Customers failing to arrange to return such equipment to the Company, shall be required to pay a charge equivalent to the Company's current replacement cost for such equipment.

3) The Company shall not be liable for any damage or injury arising from the improper use of

equipment supplied under this Rider or for any costs or damages attributable to the loss of the customer's business, production or facilities resulting from the failure of such equipment.

4) The Company will provide the applicable manufacturer's warranty associated with the meter

socket surge suppressor device and/or electrical receptacle outlet surge suppressor. 5) Disconnection and subsequent reconnection of Consumer Electronics Protection Service at the

same location shall be unavailable as of March 3, 1999. However, if a customer transfers service from one location to another location within the Company's service areas, the customer may transfer the CEP service to the new location.




Rider CEP Consumer Electronics Protection Service



APPLICABILITY: In accordance with P.L. 1997, c. 162 (the "energy tax reform statute"), provision for the New Jersey Corporation Business Tax (CBT) as it applies to non-production related revenues has been included in all rate schedules. The energy tax reform statute exempts the following customers from the CBT provision, and when billed to such customers, the rates otherwise applicable under this tariff shall be reduced by the provision for the CBT (and related New Jersey Sales and Use Tax) included therein:

1. Franchised providers of utility services (gas, electricity, water, waste water and

telecommunications services provided by local exchange carriers) within the State of New Jersey.

2. Cogenerators in operation, or which have filed an application for an operating permit or

a construction permit and a certificate of operation in order to comply with air quality standards under P.L 1954, c. 212 (C.26:2C-1 et seq.) with the New Jersey Department of Environmental Protection, on or before March 10, 1997.

3. Special contract customers for whom a customer-specific tax classification was

approved by a written Order of the New Jersey Board of Public Utilities prior to January 1, 1998.




Rider CBT Corporation Business Tax


APPLICABILITY: In accordance with P.L. 1997, c. 162 (the "energy tax reform statute"), as amended by P.L. 2006, c. 44, provision for the New Jersey Sales and Use Tax ("SUT") has been included in all charges applicable under this tariff by multiplying the charges that would apply before application of the SUT by the factor 1.07. A. The energy tax reform statute exempts the following customers from the SUT provision, and when billed to such customers, the charges otherwise applicable under this tariff shall be reduced by the provision for the SUT included therein: 1. Franchised providers of utility services (gas, electricity, water, waste water and

telecommunications services provided by local exchange carriers) within the State of New Jersey.

2. Cogenerators in operation, or which have filed an application for an operating permit or a

construction permit and a certificate of operation in order to comply with air quality standards under P.L 1954, c. 212 (C.26:2C-1 et seq.) with the New Jersey Department of Environmental Protection, on or before March 10, 1997.

3. Special contract customers for which a customer-specific tax classification was approved by a

written Order of the New Jersey Board of Public Utilities prior to January 1, 1998. 4. Agencies or instrumentalities of the federal government. 5. International organizations of which the United States of America is a member. B. The Business Retention and Relocation Assistance Act (P.L. 2004, c. 65) and subsequent amendment (P.L. 2005, c. 374) exempts the following customers from the SUT provision, and when billed to such customers, the charges otherwise applicable shall be reduced by the provision for the SUT included therein: 1. A qualified business that employs at least 250 people within an enterprise zone, at least 50% of

whom are directly employed in a manufacturing process, for the exclusive use or consumption of such business within an enterprise zone, and

2. A group of two or more persons: (a) each of which is a qualified business that are all located within a single redevelopment area adopted pursuant to the “Local Redevelopment and Housing Law,” P.L.1992, c.79 (C.40A:12A-1 et seq.); (b) that collectively employ at least 250 people within an enterprise zone, at least 50% of whom are directly employed in a manufacturing process; (c) are each engaged in a vertically integrated business, evidenced by the manufacture and distribution of a product or family of products that, when taken together, are primarily used, packaged and sold as a single product; and (d) collectively use the energy and utility service for the exclusive use or consumption of each of the persons that comprise a group within an enterprise zone.

3. A business facility located within a county that is designated for the 50% tax exemption under section 1 of P.L. 1993, c. 373 (C.54:32B-8.45) provided that the business certifies that it employs at least 50 people at that facility, at least 50% of whom are directly employed in a manufacturing process, and provided that the energy and utility services are consumed exclusively at that facility.

A business that meets the requirements in B.1., B.2. or B.3. above shall not be provided the exemption described in this section until it has complied with such requirements for obtaining the exemption as may be provided pursuant to P.L.1983, c.303 (C.52:27H-60 et seq.) and P.L.1966, c.30 (C.54:32B-1 et seq.) and the Company has received a sales tax exemption letter issued by the New Jersey Department of Treasury, Division of Taxation. _________________________________________________________________________________ Issued: Effective:



Rider SUT Sales and Use Tax



APPLICABILITY: Rider SCC provides a charge for Basic Generation Service system control costs applicable to all KWH usage of any Full Service Customer or Delivery Service Customer. The SCC rate is subject to annual true-up for any over or under-recovery of system control costs. SCC = $0.000051 per KWH ($0.000055 per KWH including SUT) System control costs shall include carrying costs on any unamortized balance of such costs at the applicable interest rate approved by the BPU. Pursuant to the Summary Order dated August 1, 2003, such interest rate shall be “the rate actually incurred on the Company’s short-term debt (debt maturing in less than one year), or the rate on equivalent temporary cash investments if the Company has no short-term debt outstanding…interest shall be computed monthly and compounded annually (added to the balance on which interest is accrued annually).” _____________________________________________________________________________ Issued: Effective:



Rider SCC System Control Charge


APPLICABILITY: Rider RRC provides a charge for the costs associated with demand response/energy efficiency programs directed by the BPU as detailed below. The RGGI Recovery Charge (RRC) is applicable to all KWH usage of any Full Service Customer or Delivery Service Customer. For service rendered effective July 1, 2011: RRC = $0.000116 per KWH ($0.000124 per KWH including SUT) The above RRC provides recovery for the followings: Integrated Distributed Energy Resource Expansion (IDER Expansion) Pursuant to BPU Order dated August 19, 2009 (Docket Nos. EO08050326/EO08080542) approving the Stipulation of Settlement, the Company shall include an initial IDER Expansion Rate of $0.000093 per kWh in RRC effective January 1, 2010. Transfer of IDER Pilot from Rider SCC (System Control Charge) to Rider RRC Pursuant to BPU Order dated June 15, 2011 (Docket No. ER10010034) approving the Stipulation of Settlement, the Company shall transfer the recovery of IDER Pilot from SCC of $0.000023 per kWh to RRC effective July 1, 2011. The combined IDER Expansion/Pilot Rate effective July 1, 2011 shall be $0.000116 per kWh. The combined IDER costs, as detailed in the Stipulation of Settlement, shall accrue interest on any over or under recovered balances of such costs at the interest rate based on a two-year constant maturity Treasuries as published in the Federal Reserve Statistical Release on the first day of each month (or the closest day thereafter on which rates are published), plus sixty basis points, but shall not exceed the Company’s overall rate of return as approved by the BPU. Such interest rate shall be reset each month. The interest calculation shall be based on the net of tax beginning and end average monthly balance, consistent with the methodology in the Board’s Final Order dated May 17, 2004 (Docket No. ER02080506 et al.). Interest shall be accrued monthly, with interest roll-in to the deferred balance as provided in the Stipulation of Settlement. The IDER Expansion/Pilot Rate in RRC is subject to annual true-up. Issued: Effective:



Rider RRC

RGGI Recovery Charge


APPLICABILITY: Rider SRC provides a charge for the recovery of a six-year amortization of the deferred O&M costs associated with the 2012 major storm. The Storm Recovery Charge (SRC) is applicable to all KWH usage of any Full Service Customer or Delivery Service Customer. SRC = $0.002125 per KWH ($0.002274 per KWH including SUT) The SRC rate shall include carrying costs on the unamortized balance of the deferred O&M costs associated with the 2012 major storm. Such carrying costs shall be calculated on a monthly basis at an interest rate equal to the rate on seven-year constant maturity Treasuries, as shown in the Federal Reserve Statistical Release on or closest to January 1 of each year, plus sixty basis points, compounded annually as of March 31 of each year. The calculated SRC rate shall be prepared by the Company and filed with the BPU annually by January 15 with a requested effective date of April 1 of the filing year. The first such filing shall be made by January 15, 2016 with actual and projected data for the 12-month period ending March 31, 2016. _____________________________________________________________________________ Issued: Effective:



Rider SRC

Storm Recovery Charge

Exhibit JC-10Schedule SJC - 2 (12+0)

TOTAL RS RT GS GST GP GT LTG

RATE CHANGE REQUESTEDREVENUE CHANGE $146,592,961 $82,486,961 $2,100,000 $52,000,000 $4,000,000 $2,041,000 $1,505,000 $2,460,000% REVENUE INCREASE / (DECREASE) 29.5% 32.9% 33.1% 31.9% 36.3% 7.4% 7.4% 14.2%

REQUESTED RATE OF RETURN 8.69% 8.30% 7.48% 8.48% 6.17% 17.78% 55.34% 4.62%PROPOSED UNITIZED RATE OF RETURN 1.00 0.95 0.86 0.98 0.71 2.05 6.37 0.53

CUSTOMERDISTRIBUTION TARIFF REVENUE $62,387,286 $39,175,956 $1,237,116 $8,225,547 $117,095 $3,090,452 $10,541,121 $0

DEMANDDISTRIBUTION TARIFF REVENUE $395,156,352 $203,321,237 $4,980,502 $138,409,018 $9,651,824 $13,785,012 $6,142,625 $18,866,134

ENERGYDISTRIBUTION TARIFF REVENUE $185,519,436 $90,547,094 $2,228,149 $68,543,132 $5,261,237 $12,815,833 $5,207,937 $916,054

TOTALDISTRIBUTION TARIFF REVENUE $643,063,075 $333,044,287 $8,445,767 $215,177,697 $15,030,156 $29,691,297 $21,891,683 $19,782,188

Jersey Central Power & Light CompanySummary of Distribution Revenue Requirement Changes and Classified Revenue Requirements

Excerpted from Cost of Service Study, Exhibit JC-8, Schedule CBH-3 (12+0)

Exhibit JC-11Schedule YP - 1 (12+0)

COSSDistribution Per

Rate Tariff Customer Revenue kWhClass Revenue (1) Customer kWh Dist. Demand Count Adjustment (2) Total Delta Delta

(a) (b) (c) (d) (e) (f)=(b)+(c)+(d)+(e) (g)=(f)-(a)RS Distribution

Customer $39,175,956 $32,453,761 $5,855,419 $0 $101,976 $38,411,156Demand $203,321,237 $0 $203,321,237 $0 $529,246 $203,850,483Energy $90,547,094 $0 $90,547,094 $0 $235,695 $90,782,789Total $333,044,287 $32,453,761 $299,723,750 $0 $866,917 $333,044,428 $141 0.0000000

RT Distribution& RGT Customer $1,237,116 $1,233,420 -$18,287 $0 $3,216 $1,218,349

Demand $4,980,502 $0 $4,980,502 $0 $12,948 $4,993,450Energy $2,228,149 $0 $2,228,149 $0 $5,792 $2,233,941Total $8,445,767 $1,233,420 $7,190,364 $0 $21,956 $8,445,740 -$27 -0.0000001

GS DistributionCustomer $8,225,547 $11,108,911 -$2,883,364 $0 $21,582 $8,247,129Demand $138,409,018 $0 $23,738,546 $114,670,472 $363,160 $138,772,178Energy $68,543,132 $0 $67,980,494 $0 $179,845 $68,160,339Total $215,177,697 $11,108,911 $88,835,676 $114,670,472 $564,587 $215,179,646 $1,949 0.0000003

GST Distribution

Customer $117,095 $116,801 $294 $0 $297 $117,392Demand $9,651,824 $0 -$2,082,700 $11,734,524 $24,508 $9,676,332Energy $5,261,237 $0 $5,223,283 $0 $13,359 $5,236,642Total $15,030,156 $116,801 $3,140,877 $11,734,524 $38,164 $15,030,366 $210 0.0000004

GP DistributionCustomer $3,090,452 $294,547 $2,795,905 $0 $9,958 $3,100,410Demand $13,785,012 $0 -$9,227,365 $23,012,377 $44,417 $13,829,429Energy $12,815,833 $0 $12,720,395 $0 $41,294 $12,761,689Total $29,691,297 $294,547 $6,288,935 $23,012,377 $95,669 $29,691,528 $231 0.0000001

GT Distribution Customer $10,541,121 $463,286 $10,077,835 $0 $33,964 $10,575,085

Demand $6,142,625 $0 -$10,475,051 $16,617,676 $19,792 $6,162,417Energy $5,207,937 $0 $5,137,241 $0 $16,780 $5,154,021Total $21,891,683 $463,286 $4,740,025 $16,617,676 $70,536 $21,891,523 -$160 -0.0000001

Lighting Distribution Fixtures Misc. kWhTotal $19,782,188 $13,759,632 $426,470 $5,536,140 $59,935 $19,782,177 -$11 -0.0000001

Total Customer $62,387,286 $45,670,726 $15,827,801 $0 $170,993 $61,669,520Demand $376,290,218 $0 $210,255,169 $166,035,049 $994,071 $377,284,289Energy $184,603,382 $0 $183,836,657 $0 $492,765 $184,329,422Lighting Total $19,782,188 $13,759,632 $426,470 $5,536,140 $59,935 $19,782,177Total $643,063,075 $59,430,358 $410,346,097 $171,571,189 $1,717,764 $643,065,408 $2,333 0.0000001

(1) Source: Exhibit JC-10, Schedule SJC - 2 (12+0)(2) Source: Exhibit JC-3, Schedule CAP-2 (12+0) Page 2 of 27, Note (b) for "Test year actual number of customer adjustment"

Jersey Central Power & Light CompanySummary

Proof of Cost of Service Distribution Tariff Revenue to Proposed Distribution Rates

Proposed Distribution Revenue Charges


Rate Class NGC Distr. Transmission SBC SCC RRC SRC BGS TotalRS $33,541,956 $332,177,511 $68,037,685 $62,330,356 $453,991 $1,032,608 $18,916,310 $785,734,167 $1,302,224,584RT/RGT $864,853 $8,423,784 $1,582,364 $1,607,141 $11,706 $26,625 $487,743 $20,207,115 $33,211,331GS $25,749,576 $214,615,059 $51,337,543 $47,099,930 $343,059 $780,290 $14,294,109 $566,972,381 $921,191,947GST $2,276,368 $14,992,202 $3,988,403 $4,163,828 $30,328 $68,981 $1,263,658 $46,748,001 $73,531,769GP $6,583,225 $29,595,859 $10,393,230 $12,691,558 $92,441 $210,257 $3,851,694 $110,449,450 $173,867,714GT $6,323,862 $21,820,987 $10,389,388 $13,790,496 $100,445 $228,463 $4,185,205 $115,036,961 $171,875,807Lighting $440,582 $19,722,242 $403,752 $805,892 $5,870 $13,351 $244,575 $6,456,454 $28,092,718Total $75,780,422 $641,347,644 $146,132,365 $142,489,201 $1,037,840 $2,360,575 $43,243,294 $1,651,604,529 $2,703,995,870

Rate Class NGC Distr. Transmission SBC SCC RRC SRC BGS TotalRS $0 $82,487,102 $0 $0 $0 $0 $0 $0 $82,487,102RT/RGT $0 $2,099,973 $0 $0 $0 $0 $0 $0 $2,099,973GS $0 $52,001,949 $0 $0 $0 $0 $0 $0 $52,001,949GST $0 $4,000,210 $0 $0 $0 $0 $0 $0 $4,000,210GP $0 $2,041,231 $0 $0 $0 $0 $0 $0 $2,041,231GT $0 $1,504,841 $0 $0 $0 $0 $0 $0 $1,504,841Lighting $0 $2,459,988 $0 $0 $0 $0 $0 $0 $2,459,988Total $0 $146,595,294 $0 $0 $0 $0 $0 $0 $146,595,294

Rate Class NGC Distr. Transmission SBC SCC RRC SRC BGS TotalRS 0.0% 6.8% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 6.8%RT/RGT 0.0% 6.7% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 6.7%GS 0.0% 6.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 6.0%GST 0.0% 5.8% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 5.8%GP 0.0% 1.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1.2%GT 0.0% 0.9% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.9%Lighting 0.0% 9.6% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 9.6%Total 0.0% 5.7% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 5.7%

Change in Revenue from Current Rates to Proposed Rates Effective TBD

Revenue at Proposed Rates Effective TBD

Percentage Change in Revenue from Current Rates to Proposed Rates Effective TBD

Jersey Central Power & Light Company

Based on 2015/2016 12+0 Weather Normalized Billing Determinants (Excludes 7% SUT)

Summary Proof of Revenues

Exhibit JC-11 Schedule YP - 2 (12+0)

Weather Revenue Weather RevenueNormalized Based on Normalized Proposed Based on Percentage

2015/2016 12+0 Current Current 2015/2016 12+0 Rates Proposed Change in Change inDescription of Charge Units Rates {1} Rates Description of Charge Units {2} Rates Revenue Revenue

(a) (b) ( c) = (a) x (b) (d) (e) (f) = (d) x (e) (g) = (f) - ( c) (h) = (g) / ( c)

Customer Charges Customer Charges1 Standard Customer Charge 11,586,257 $1.79 $20,739,400 1 Standard Customer Charge 11,586,257 $2.79 $32,325,657 $11,586,257 55.9%2 Supplemental OPWH {3} 39,188 $0.93 $36,445 2 Supplemental OPWH {3} 39,188 $1.45 $56,823 $20,378 55.9%3 Supplemental CTWH {3} 49,159 $0.93 $45,718 3 Supplemental CTWH {3} 49,159 $1.45 $71,281 $25,563 55.9%4 Total Customer Charges 11,586,257 $20,821,563 4 Total Customer Charges 11,586,257 $32,453,761 $11,632,198 55.9%

NGC per kWh Charges NGC per kWh Charges5 Summer kWh 0 - 600 1,921,562,833 $0.003768 $7,240,449 5 Summer kWh 0 - 600 1,921,562,833 $0.003768 $7,240,449 $0 0.0%6 Summer kWh > 600 1,724,717,591 $0.003768 $6,498,736 6 Summer kWh > 600 1,724,717,591 $0.003768 $6,498,736 $0 0.0%7 Winter All kWh 5,245,802,749 $0.003768 $19,766,185 7 Winter All kWh 5,245,802,749 $0.003768 $19,766,185 $0 0.0%8 Summer OPWH kWh 1,185,347 $0.003768 $4,466 8 Summer OPWH kWh 1,185,347 $0.003768 $4,466 $0 0.0%9 Winter OPWH kWh 2,663,502 $0.003768 $10,036 9 Winter OPWH kWh 2,663,502 $0.003768 $10,036 $0 0.0%

10 Summer CTWH kWh 1,716,144 $0.003768 $6,466 10 Summer CTWH kWh 1,716,144 $0.003768 $6,466 $0 0.0%11 Winter CTWH kWh 4,145,006 $0.003768 $15,618 11 Winter CTWH kWh 4,145,006 $0.003768 $15,618 $0 0.0%12 Total NGC Charges 8,901,793,172 $33,541,956 12 Total NGC Charges 8,901,793,172 $33,541,956 $0 0.0%

SBC per kWh Charges SBC per kWh Charges13 All kWh 8,901,793,172 $0.007002 $62,330,356 13 All kWh 8,901,793,172 $0.007002 $62,330,356 $0 0.0%

Distribution per kWh Charges Distribution per kWh Charges14 Summer kWh 1 to 600 1,921,562,833 $0.013193 $25,351,178 14 Summer kWh 1 to 600 1,921,562,833 $0.017277 $33,198,841 $7,847,663 31.0%15 Summer kWh > 600 1,724,717,591 $0.052170 $89,978,517 15 Summer kWh > 600 1,724,717,591 $0.068321 $117,834,431 $27,855,914 31.0%16 Winter kWh - All Non WH kWh 5,245,802,749 $0.021612 $113,372,289 16 Winter kWh - All Non WH kWh 5,245,802,749 $0.028303 $148,471,955 $35,099,666 31.0%17 Summer OPWH kWh 1,185,347 $0.014423 $17,096 17 Summer OPWH kWh 1,185,347 $0.018888 $22,389 $5,293 31.0%18 Winter OPWH kWh 2,663,502 $0.014423 $38,416 18 Winter OPWH kWh 2,663,502 $0.018888 $50,308 $11,892 31.0%19 Summer CTWH kWh 1,716,144 $0.018998 $32,603 19 Summer CTWH kWh 1,716,144 $0.024880 $42,698 $10,095 31.0%20 Winter CTWH kWh 4,145,006 $0.018998 $78,747 20 Winter CTWH kWh 4,145,006 $0.024880 $103,128 $24,381 31.0%21 Total Distribution kWh Charges 8,901,793,172 $228,868,846 21 Total Distribution kWh Charges 8,901,793,172 $299,723,750 $70,854,904 31.0%

BGS per kWh Charges BGS per kWh Charges22 Summer - 0 to 600 kWh 1,921,562,833 $0.081758 $157,103,134 22 Summer - 0 to 600 kWh 1,921,562,833 $0.081758 $157,103,134 $0 0.0%23 Summer - Over 600 kWh 1,724,717,591 $0.090410 $155,931,717 23 Summer - Over 600 kWh 1,724,717,591 $0.090410 $155,931,717 $0 0.0%24 Winter-Non-Water Heating kWh 5,245,802,749 $0.089947 $471,844,220 24 Winter-Non-Water Heating kWh 5,245,802,749 $0.089947 $471,844,220 $0 0.0%25 Summer-OPWH & CTWH kWh 2,901,491 $0.092469 $268,298 25 Summer-OPWH & CTWH kWh 2,901,491 $0.092469 $268,298 $0 0.0%26 Winter-OPWH & CTWH kWh 6,808,508 $0.086186 $586,798 26 Winter-OPWH & CTWH kWh 6,808,508 $0.086186 $586,798 $0 0.0%27 Total BGS Charges 8,901,793,172 $785,734,167 27 Total BGS Charges 8,901,793,172 $785,734,167 $0 0.0%

Transmission per kWh Charges Transmission per kWh Charges28 All Non-Water Heating kWh 8,892,083,173 $0.007644 $67,971,084 28 All Non-Water Heating kWh 8,892,083,173 $0.007644 $67,971,084 $0 0.0%29 OPWH & CTWH kWh 9,709,999 $0.006859 $66,601 29 OPWH & CTWH kWh 9,709,999 $0.006859 $66,601 $0 0.0%30 Total Transmission Charges 8,901,793,172 $68,037,685 30 Total Transmission Charges 8,901,793,172 $68,037,685 $0 0.0%

System Control Charge System Control Charge31 All kWh 8,901,793,172 $0.000051 $453,991 31 All kWh 8,901,793,172 $0.000051 $453,991 $0 0.0%

RGGI Recovery Charge RGGI Recovery Charge32 All kWh 8,901,793,172 $0.000116 $1,032,608 32 All kWh 8,901,793,172 $0.000116 $1,032,608 $0 0.0%

Storm Recovery Charge Storm Recovery Charge33 All kWh 8,901,793,172 $0.002125 $18,916,310 33 All kWh 8,901,793,172 $0.002125 $18,916,310 $0 0.0%

34 Total Charges 8,901,793,172 $1,219,737,482 34 Total Charges 8,901,793,172 $1,302,224,584 $82,487,102 6.8%

{1} Rates effective 4/1/2016{2} Proposed rates effective TBD {3} Units are included with line 1 and therefore are not added into the total on line 4.



Residential Service (RS)





Customer Charges Customer Charges1 Standard Customer Charge 204,132 $4.28 $873,686 1 Standard Customer Charge 204,132 $5.86 $1,196,215 $322,529 36.9%2 Solar Water Heating Credit {3} 2,153 -$1.07 -$2,304 2 Solar Water Heating Credit {3} 2,153 -$1.47 -$3,165 -$861 37.4%3 Total Customer Charges 204,132 $871,382 3 Total Customer Charges 204,132 $1,193,050 $321,668 36.9%

NGC per kWh Charges NGC per kWh Charges4 On-Peak kWh - Summer 27,882,461 $0.003768 $105,061 4 On-Peak kWh - Summer 27,882,461 $0.003768 $105,061 $0 0.0%5 On-Peak kWh - Winter 51,399,220 $0.003768 $193,672 5 On-Peak kWh - Winter 51,399,220 $0.003768 $193,672 $0 0.0%6 Off-Peak kWh - Summer 40,708,874 $0.003768 $153,391 6 Off-Peak kWh - Summer 40,708,874 $0.003768 $153,391 $0 0.0%7 Off-Peak kWh - Winter 94,835,683 $0.003768 $357,341 7 Off-Peak kWh - Winter 94,835,683 $0.003768 $357,341 $0 0.0%8 Total NGC Charges 214,826,238 $809,465 8 Total NGC Charges 214,826,238 $809,465 $0 0.0%

SBC per kWh Charges SBC per kWh Charges9 All kWh 214,826,238 $0.007002 $1,504,213 9 All kWh 214,826,238 $0.007002 $1,504,213 $0 0.0%

Distribution per kWh Charges Distribution per kWh Charges10 On-Peak kWh - Summer 27,882,461 $0.039406 $1,098,736 10 On-Peak kWh - Summer 27,882,461 $0.052277 $1,457,611 $358,875 32.7%11 On-Peak kWh - Winter 51,399,220 $0.028945 $1,487,750 11 On-Peak kWh - Winter 51,399,220 $0.038399 $1,973,679 $485,929 32.7%12 Off-Peak kWh - Summer 40,708,874 $0.018408 $749,369 12 Off-Peak kWh - Summer 40,708,874 $0.024420 $994,111 $244,742 32.7%13 Off-Peak kWh - Winter 94,835,683 $0.018408 $1,745,735 13 Off-Peak kWh - Winter 94,835,683 $0.024420 $2,315,887 $570,152 32.7%14 Total Distribution kWh Charges 214,826,238 $5,081,590 14 Total Distribution kWh Charges 214,826,238 $6,741,288 $1,659,698 32.7%

BGS per kWh Charges BGS per kWh Charges15 Summer - On Peak kWh 27,882,461 $0.154306 $4,302,431 15 Summer - On Peak kWh 27,882,461 $0.154306 $4,302,431 $0 0.0%16 Winter - On Peak kWh 51,399,220 $0.145791 $7,493,544 16 Winter - On Peak kWh 51,399,220 $0.145791 $7,493,544 $0 0.0%17 Summer - Off Peak KWh 40,708,874 $0.050307 $2,047,941 17 Summer - Off Peak KWh 40,708,874 $0.050307 $2,047,941 $0 0.0%18 Winter - Off Peak kWh 94,835,683 $0.053035 $5,029,610 18 Winter - Off Peak kWh 94,835,683 $0.053035 $5,029,610 $0 0.0%19 Total BGS Charges 214,826,238 $18,873,526 19 Total BGS Charges 214,826,238 $18,873,526 $0 0.0%

Transmission per kWh Charges Transmission per kWh Charges20 All kWh 214,826,238 $0.006859 $1,473,493 20 All kWh 214,826,238 $0.006859 $1,473,493 $0 0.0%

System Control Charges System Control Charges21 All kWh 214,826,238 $0.000051 $10,956 21 All kWh 214,826,238 $0.000051 $10,956 $0 0.0%

RGGI Recovery Charges RGGI Recovery Charges22 All kWh 214,826,238 $0.000116 $24,920 22 All kWh 214,826,238 $0.000116 $24,920 $0 0.0%

Storm Recovery Charges Storm Recovery Charges23 All kWh 214,826,238 $0.002125 $456,506 23 All kWh 214,826,238 $0.002125 $456,506 $0 0.0%

24 Total Charges 214,826,238 $29,106,051 24 Total Charges 214,826,238 $31,087,417 $1,981,366 6.8%

{1} Rates effective 4/1/2016{2} Proposed rates effective TBD{3} Units are included with line 1 and therefore are not added into the total on line 3.

Residential Time-of-Day Service (RT)







Customer Charges Customer Charges1 Standard Customer Charge 6,889 $4.28 $29,485 1 Standard Customer Charge 6,889 $5.86 $40,370 $10,885 36.9%

NGC per kWh Charges NGC per kWh Charges2 On-Peak Summer kWh 1,806,018 $0.003768 $6,805 2 On-Peak Summer kWh 1,806,018 $0.003768 $6,805 $0 0.0%3 Off-Peak Summer kWh 2,644,988 $0.003768 $9,966 3 Off-Peak Summer kWh 2,644,988 $0.003768 $9,966 $0 0.0%4 All Winter kWh 10,248,801 $0.003768 $38,617 4 All Winter kWh 10,248,801 $0.003768 $38,617 $0 0.0%5 Total NGC Charge 14,699,807 $55,388 5 Total NGC Charge 14,699,807 $55,388 $0 0.0%

SBC per kWh Charges SBC per kWh Charges6 All kWh 14,699,807 $0.007002 $102,928 6 All kWh 14,699,807 $0.007002 $102,928 $0 0.0%

Distribution per kWh Charges Distribution per kWh Charges7 On-Peak Summer kWh 1,806,018 $0.039406 $71,168 7 On-Peak Summer kWh 1,806,018 $0.052277 $94,413 $23,245 32.7%8 Off-Peak Summer kWh 2,644,988 $0.018408 $48,689 8 Off-Peak Summer kWh 2,644,988 $0.024420 $64,591 $15,902 32.7%9 All Winter kWh 10,248,801 $0.021612 $221,497 9 All Winter kWh 10,248,801 $0.028303 $290,072 $68,575 31.0%

10 Total Distribution kWh Charges 14,699,807 $341,354 10 Total Distribution kWh Charges 14,699,807 $449,076 $107,722 31.6%

BGS per kWh Charges BGS per kWh Charges11 Summer - On-Peak kWh 1,806,018 $0.154306 $278,679 11 Summer - On-Peak kWh 1,806,018 $0.154306 $278,679 $0 0.0%12 Summer - Off-Peak kWh 2,644,988 $0.050307 $133,061 12 Summer - Off-Peak kWh 2,644,988 $0.050307 $133,061 $0 0.0%13 Winter - All kWh 10,248,801 $0.089947 $921,849 13 Winter - All kWh 10,248,801 $0.089947 $921,849 $0 0.0%14 Total BGS Charges 14,699,807 $1,333,589 14 Total BGS Charges 14,699,807 $1,333,589 $0 0.0%

Transmission per kWh Charges Transmission per kWh Charges15 Summer - All kWh 4,451,006 $0.006859 $30,529 15 Summer - All kWh 4,451,006 $0.006859 $30,529 $0 0.0%16 Winter - All kWh 10,248,801 $0.007644 $78,342 16 Winter - All kWh 10,248,801 $0.007644 $78,342 $0 0.0%17 Total Transmission Charges 14,699,807 $108,871 17 Total Transmission Charges 14,699,807 $108,871 $0 0.0%

System Control Charges System Control Charges18 All kWh 14,699,807 $0.000051 $750 18 All kWh 14,699,807 $0.000051 $750 $0 0.0%

RGGI Recovery Charge RGGI Recovery Charge19 All kWh 14,699,807 $0.000116 $1,705 19 All kWh 14,699,807 $0.000116 $1,705 $0 0.0%

Storm Recovery Charge Storm Recovery Charge20 All kWh 14,699,807 $0.002125 $31,237 20 All kWh 14,699,807 $0.002125 $31,237 $0 0.0%

21 Total Charges $2,005,307 21 Total Charges $2,123,914 $118,607 5.9%

{1} Rates effective 4/1/2016{2} Proposed rates effective TBD

Residential Geothermal & Heat Pump Service (RGT)






(a) (b) ( c) = (a) x (b) (d) (e) (f) = (d) x (e) (g) = (f) - ( c) (h) = (g) / ( c)Customer Charges Customer Charges

1 Single Phase Customer Charge 902,262 $2.63 $2,372,949 1 Single Phase Customer Charge 902,262 $3.47 $3,130,849 $757,900 31.9%2 Three Phase Customer Charge 609,421 $9.44 $5,752,934 2 Three Phase Customer Charge 609,421 $12.46 $7,593,386 $1,840,452 32.0%3 Supplemental OPWH {3} 1,107 $0.93 $1,030 3 Supplemental OPWH {3} 1,107 $1.45 $1,605 $575 55.8%4 Supplemental CTWH {3} 1,823 $0.93 $1,695 4 Supplemental CTWH {3} 1,823 $1.45 $2,643 $948 55.9%5 Supplemental Day/Night {3} 20,346 $2.16 $43,947 5 Supplemental Day/Night {3} 20,346 $2.85 $57,986 $14,039 31.9%6 Supplemental Traffic Signal {3} 24,899 $9.81 $244,259 6 Supplemental Traffic Signal {3} 24,899 $12.95 $322,442 $78,183 32.0%7 Total Customer Charges 1,511,683 $8,416,814 7 Total Customer Charges 1,511,683 $11,108,911 $2,692,097 32.0%

NGC per kWh Charges NGC per kWh Charges8 First 1,000 kWh Summer 313,447,832 $0.003828 $1,199,878 8 First 1,000 kWh Summer 313,447,832 $0.003828 $1,199,878 $0 0.0%9 First 1,000 kWh Winter 617,211,875 $0.003828 $2,362,687 9 First 1,000 kWh Winter 617,211,875 $0.003828 $2,362,687 $0 0.0%

10 Over 1,000 kWh Summer 2,135,831,788 $0.003828 $8,175,964 10 Over 1,000 kWh Summer 2,135,831,788 $0.003828 $8,175,964 $0 0.0%11 Over 1,000 kWh Winter 3,652,989,382 $0.003828 $13,983,643 11 Over 1,000 kWh Winter 3,652,989,382 $0.003828 $13,983,643 $0 0.0%12 OPWH-kWh Summer 15,676 $0.003828 $60 12 OPWH-kWh Summer 15,676 $0.003828 $60 $0 0.0%13 OPWH-kWh Winter 35,254 $0.003828 $135 13 OPWH-kWh Winter 35,254 $0.003828 $135 $0 0.0%14 CTWH-kWh Summer 55,346 $0.003828 $212 14 CTWH-kWh Summer 55,346 $0.003828 $212 $0 0.0%15 CTWH-kWh Winter 112,887 $0.003828 $432 15 CTWH-kWh Winter 112,887 $0.003828 $432 $0 0.0%16 Traffic Signal kWh Summer 2,199,274 $0.003828 $8,419 16 Traffic Signal kWh Summer 2,199,274 $0.003828 $8,419 $0 0.0%17 Traffic Signal kWh Winter 4,740,212 $0.003828 $18,146 17 Traffic Signal kWh Winter 4,740,212 $0.003828 $18,146 $0 0.0%18 Total NGC Charges 6,726,639,526 $25,749,576 18 Total NGC Charges 6,726,639,526 $25,749,576 $0 0.0%


Distribution per kWh Charges Distribution per kWh Charges20 First 1,000 kWh Summer 313,447,832 $0.050243 $15,748,559 20 First 1,000 kWh Summer 313,447,832 $0.066255 $20,767,486 $5,018,927 31.9%21 First 1,000 kWh Winter 617,211,875 $0.046488 $28,692,946 21 First 1,000 kWh Winter 617,211,875 $0.061304 $37,837,557 $9,144,611 31.9%22 Over 1,000 kWh Summer 2,135,831,788 $0.004018 $8,581,772 22 Over 1,000 kWh Summer 2,135,831,788 $0.005299 $11,317,773 $2,736,001 31.9%23 Over 1,000 kWh Winter 3,652,989,382 $0.004018 $14,677,711 23 Over 1,000 kWh Winter 3,652,989,382 $0.005299 $19,357,191 $4,679,480 31.9%24 OPWH-kWh Summer 15,676 $0.014423 $226 24 OPWH-kWh Summer 15,676 $0.018888 $296 $70 31.0%25 OPWH-kWh Winter 35,254 $0.014423 $508 25 OPWH-kWh Winter 35,254 $0.018888 $666 $158 31.0%26 CTWH-kWh Summer 55,346 $0.018998 $1,051 26 CTWH-kWh Summer 55,346 $0.024880 $1,377 $326 31.0%27 CTWH-kWh Winter 112,887 $0.018998 $2,145 27 CTWH-kWh Winter 112,887 $0.024880 $2,809 $664 31.0%28 Traffic Signal kWh Summer 2,199,274 $0.010529 $23,156 28 Traffic Signal kWh Summer 2,199,274 $0.013885 $30,537 $7,381 31.9%29 Traffic Signal kWh Winter 4,740,212 $0.010529 $49,910 29 Traffic Signal kWh Winter 4,740,212 $0.013885 $65,818 $15,908 31.9%30 Religious Hse of Wrshp Credit {4} 12,581,276 -$0.025614 -$322,257 30 Religious Hse of Wrshp Credit {4} 12,581,276 -$0.033777 -$424,958 -$102,701 31.9%31 CBT Exemption {5} -$92,194 31 CBT Exemption {5} -$120,876 -$28,682 N/A32 Total Distr. kWh Charges 6,726,639,526 $67,363,533 32 Total Distr. kWh Charges 6,726,639,526 $88,835,676 $21,472,143 31.9%

Distribution Demand Charges Distribution Demand Charges33 Full Rate - Summer 5,632,411 $5.62 $31,654,150 33 Full Rate - Summer 5,632,411 $7.42 $41,792,490 $10,138,340 32.0%34 Full Rate - Winter 8,833,926 $5.24 $46,289,772 34 Full Rate - Winter 8,833,926 $6.92 $61,130,768 $14,840,996 32.1%35 Minimum Charge 3,484,953 $2.55 $8,886,630 35 Minimum Charge 3,484,953 $3.37 $11,744,292 $2,857,662 32.2%36 Standby Demand 857 $2.58 $2,211 36 Standby Demand 857 $3.41 $2,922 $711 32.2%37 Total Distr. kW Charges 17,952,147 $86,832,763 37 Total Distr. kW Charges 17,952,147 $114,670,472 $27,837,709 32.1%

BGS per kWh Charges BGS per kWh Charges38 Summer-Non-Water Heating kWh 2,451,478,894 $0.086074 $211,008,594 38 Summer-Non-Water Heating kWh 2,451,478,894 $0.086074 $211,008,594 $0 0.0%39 Winter-Non-Water Heating kWh 4,274,941,469 $0.083263 $355,944,452 39 Winter-Non-Water Heating kWh 4,274,941,469 $0.083263 $355,944,452 $0 0.0%40 Summer-OPWH & CTWH kWh 71,022 $0.092469 $6,567 40 Summer-OPWH & CTWH kWh 71,022 $0.092469 $6,567 $0 0.0%41 Winter-OPWH & CTWH kWh 148,141 $0.086186 $12,768 41 Winter-OPWH & CTWH kWh 148,141 $0.086186 $12,768 $0 0.0%42 Total BGS Charges 6,726,639,526 $566,972,381 42 Total BGS Charges 6,726,639,526 $566,972,381 $0 0.0%

Transmission per kWh Charges Transmission per kWh Charges43 All Non-Water Heating kWh 6,726,420,363 $0.007632 $51,336,040 43 All Non-Water Heating kWh 6,726,420,363 $0.007632 $51,336,040 $0 0.0%44 OPWH & CTWH kWh 219,163 $0.006859 $1,503 44 OPWH & CTWH kWh 219,163 $0.006859 $1,503 $0 0.0%45 Total Transmission Charges 6,726,639,526 $51,337,543 45 Total Transmission Charges 6,726,639,526 $51,337,543 $0 0.0%

System Control Charges System Control Charges46 All kWh 6,726,639,526 $0.000051 $343,059 46 All kWh 6,726,639,526 $0.000051 $343,059 $0 0.0%

RGGI Recovery Charges RGGI Recovery Charges47 All kWh 6,726,639,526 $0.000116 $780,290 47 All kWh 6,726,639,526 $0.000116 $780,290 $0 0.0%

Storm Recovery Charges Storm Recovery Charges48 All kWh 6,726,639,526 $0.002125 $14,294,109 48 All kWh 6,726,639,526 $0.002125 $14,294,109 $0 0.0%

49 Total Charges 6,726,639,526 $869,189,998 49 Total Charges 6,726,639,526 $921,191,947 $52,001,949 6.0%

{1} Rates effective 4/1/2016 {4} Units are included with lines 20 through 23 and therefore are not added into the total on line 32.{2} Proposed rates effective TBD {5} Total distribution reduction attributable to CBT Exempt accounts. {3} Units are included in lines 1 and 2 and therefore are not added into the total on line 7.



General Service Secondary (GS)





Customer Charges Customer Charges1 Single Phase Customer Charge 0 $20.00 $0 1 Single Phase Customer Charge 0 $33.92 $0 $0 0.0%2 Three Phase Customer Charge 2,413 $28.54 $68,874 2 Three Phase Customer Charge 2,413 $48.40 $116,801 $47,927 69.6%3 Total Customer Charges 2,413 $68,874 3 Total Customer Charges 2,413 $116,801 $47,927 69.6%

NGC per kWh Charges NGC per kWh Charges4 Summer On-Peak kWh 99,561,930 $0.003828 $381,123 4 Summer On-Peak kWh 99,561,930 $0.003828 $381,123 $0 0.0%5 Winter On-Peak kWh 169,144,536 $0.003828 $647,485 5 Winter On-Peak kWh 169,144,536 $0.003828 $647,485 $0 0.0%6 Summer Off-Peak kWh 113,631,676 $0.003828 $434,982 6 Summer Off-Peak kWh 113,631,676 $0.003828 $434,982 $0 0.0%7 Winter Off-Peak kWh 212,324,542 $0.003828 $812,778 7 Winter Off-Peak kWh 212,324,542 $0.003828 $812,778 $0 0.0%8 Total NGC Charges 594,662,684 $2,276,368 8 Total NGC Charges 594,662,684 $2,276,368 $0 0.0%

SBC per kWh Charges SBC per kWh Charges9 All kWh 594,662,684 $0.007002 $4,163,828 9 All kWh 594,662,684 $0.007002 $4,163,828 $0 0.0%

Distribution per kWh Charges Distribution per kWh Charges10 Summer On-Peak kWh 99,561,930 $0.003893 $387,595 10 Summer On-Peak kWh 99,561,930 $0.005298 $527,479 $139,884 36.1%11 Winter On-Peak kWh 169,144,536 $0.003893 $658,480 11 Winter On-Peak kWh 169,144,536 $0.005298 $896,128 $237,648 36.1%12 Summer Off-Peak kWh 113,631,676 $0.003893 $442,368 12 Summer Off-Peak kWh 113,631,676 $0.005298 $602,021 $159,653 36.1%13 Winter Off-Peak kWh 212,324,542 $0.003893 $826,579 13 Winter Off-Peak kWh 212,324,542 $0.005298 $1,124,895 $298,316 36.1%14 CBT Exemption {3} -$7,079 14 CBT Exemption {3} -$9,646 -$2,567 N/A15 Total Distr. kWh Charges 594,662,684 $2,307,943 15 Total Distr. kWh Charges 594,662,684 $3,140,877 $832,934 36.1%

Distribution Demand Charges Distribution Demand Charges16 Full Rate - Summer 535,162 $5.85 $3,130,698 16 Full Rate - Summer 535,162 $7.97 $4,265,241 $1,134,543 36.2%17 Full Rate - Winter 936,112 $5.47 $5,120,533 17 Full Rate - Winter 936,112 $7.45 $6,974,034 $1,853,501 36.2%18 Minimum Charge 142,723 $2.55 $363,944 18 Minimum Charge 142,723 $3.47 $495,249 $131,305 36.1%19 Standby Demand 0 $2.58 $0 19 Standby Demand 0 $3.41 $0 $0 0.0%20 Total Distr. kW Charges 1,613,997 $8,615,175 20 Total Distr. kW Charges 1,613,997 $11,734,524 $3,119,349 36.2%

BGS per kWh Charges BGS per kWh Charges21 Summer On-Peak kWh 99,561,930 $0.117422 $11,690,761 21 Summer On-Peak kWh 99,561,930 $0.117422 $11,690,761 $0 0.0%22 Winter On-Peak kWh 169,144,536 $0.106922 $18,085,272 22 Winter On-Peak kWh 169,144,536 $0.106922 $18,085,272 $0 0.0%23 Summer Off-Peak kWh 113,631,676 $0.051368 $5,837,032 23 Summer Off-Peak kWh 113,631,676 $0.051368 $5,837,032 $0 0.0%24 Winter Off-Peak kWh 212,324,542 $0.052443 $11,134,936 24 Winter Off-Peak kWh 212,324,542 $0.052443 $11,134,936 $0 0.0%25 Total BGS Charges 594,662,684 $46,748,001 25 Total BGS Charges 594,662,684 $46,748,001 $0 0.0%

Transmission per kWh Charges Transmission per kWh Charges26 All kWh 594,662,684 $0.006707 $3,988,403 26 All kWh 594,662,684 $0.006707 $3,988,403 $0 0.0%



Storm Recovery Charges Storm Recovery Charges29 All kWh 594,662,684 $0.002125 $1,263,658 29 All kWh 594,662,684 $0.002125 $1,263,658 $0 0.0%


{1} Rates effective 4/1/2016{2} Proposed rates effective TBD{3} Total distribution reduction attributable to CBT Exempt accounts.



General Service Secondary Time-of-Day (GST)





Customer Charges Customer Charges1 Customer Charge 5,014 $45.36 $227,415 1 Customer Charge 5,014 $58.75 $294,547 $67,132 29.5%

NGC per kWh Charges NGC per kWh Charges2 Summer On-Peak kWh 271,311,684 $0.003632 $985,404 2 Summer On-Peak kWh 271,311,684 $0.003632 $985,404 $0 0.0%3 Winter On-Peak kWh 467,419,879 $0.003632 $1,697,669 3 Winter On-Peak kWh 467,419,879 $0.003632 $1,697,669 $0 0.0%4 Summer Off-Peak kWh 381,911,402 $0.003632 $1,387,102 4 Summer Off-Peak kWh 381,911,402 $0.003632 $1,387,102 $0 0.0%5 Winter Off-Peak kWh 691,918,916 $0.003632 $2,513,050 5 Winter Off-Peak kWh 691,918,916 $0.003632 $2,513,050 $0 0.0%6 Total NGC Charges 1,812,561,881 $6,583,225 6 Total NGC Charges 1,812,561,881 $6,583,225 $0 0.0%


Distribution per kWh Charges Distribution per kWh Charges8 Summer On-Peak kWh 271,311,684 $0.003245 $880,406 8 Summer On-Peak kWh 271,311,684 $0.003477 $943,351 $62,945 7.1%9 Winter On-Peak kWh 467,419,879 $0.003245 $1,516,778 9 Winter On-Peak kWh 467,419,879 $0.003477 $1,625,219 $108,441 7.1%

10 Summer Off-Peak kWh 381,911,402 $0.003245 $1,239,302 10 Summer Off-Peak kWh 381,911,402 $0.003477 $1,327,906 $88,604 7.1%11 Winter Off-Peak kWh 691,918,916 $0.003245 $2,245,277 11 Winter Off-Peak kWh 691,918,916 $0.003477 $2,405,802 $160,525 7.1%12 CBT Exemption {3} -$12,439 12 CBT Exemption {3} -$13,343 -$904 N/A13 Total Distr. kWh Charges 1,812,561,881 $5,869,324 13 Total Distr. kWh Charges 1,812,561,881 $6,288,935 $419,611 7.1%

Distribution Demand Charges Distribution Demand Charges14 Full Rate - Summer 1,498,943 $5.28 $7,914,419 14 Full Rate - Summer 1,498,943 $5.66 $8,484,017 $569,598 7.2%15 Full Rate - Winter 2,518,223 $4.89 $12,314,110 15 Full Rate - Winter 2,518,223 $5.25 $13,220,671 $906,561 7.4%16 Minimum Charge 291,540 $1.79 $521,857 16 Minimum Charge 291,540 $1.92 $559,757 $37,900 7.3%17 Standby Demand 0 $1.83 $0 17 Standby Demand 0 $1.96 $0 $0 0.0%18 kVar Demand 2,021,438 $0.35 $707,503 18 kVar Demand 2,021,438 $0.37 $747,932 $40,429 5.7%19 Total Distr. kW Charges 6,330,144 $21,457,889 19 Total Distr. kW Charges 6,330,144 $23,012,377 $1,554,488 7.2%

BGS per kWh Charges BGS per kWh Charges20 Summer kWh 653,223,086 $0.034605 $22,604,785 20 Summer kWh 653,223,086 $0.034605 $22,604,785 $0 0.0%21 Winter kWh 1,159,338,795 $0.045699 $52,980,624 21 Winter kWh 1,159,338,795 $0.045699 $52,980,624 $0 0.0%22 DSSAC - All kWh 1,812,561,881 $0.000150 $271,884 22 DSSAC - All kWh 1,812,561,881 $0.000150 $271,884 $0 0.0%23 Capacity Obligation - kW days 139,254,284 $0.248410 $34,592,157 23 Capacity Obligation - kW days 139,254,284 $0.248410 $34,592,157 $0 0.0%24 Total BGS Charges 1,812,561,881 $110,449,450 24 Total BGS Charges 1,812,561,881 $110,449,450 $0 0.0%

Transmission per kWh Charges Transmission per kWh Charges25 All kWh 1,812,561,881 $0.005734 $10,393,230 25 All kWh 1,812,561,881 $0.005734 $10,393,230 $0 0.0%








General Service Primary (GP)




(a) (b) ( c) = (a) x (b) (d) (e) (f) = (d) x (e) (g) = (f) - ( c) (h) = (g) / ( c)Customer Charges Customer Charges

1 Customer Charges 1,845 $193.85 $357,673 1 Customer Charges 1,845 $251.09 $463,286 $105,613 29.5%

NGC per kWh Charges NGC per kWh Charges2 Summer kWh (w/o 230 kV) 512,393,010 $0.003563 $1,825,656 2 Summer kWh (w/o 230 kV) 512,393,010 $0.003563 $1,825,656 $0 0.0%3 Winter kWh (w/o 230 kV) 946,478,676 $0.003563 $3,372,304 3 Winter kWh (w/o 230 kV) 946,478,676 $0.003563 $3,372,304 $0 0.0%4 230 kV Summer kWh 34,780,267 $0.003489 $121,348 4 230 kV Summer kWh 34,780,267 $0.003489 $121,348 $0 0.0%5 230 kV Winter kWh 113,426,080 $0.003489 $395,744 5 230 kV Winter kWh 113,426,080 $0.003489 $395,744 $0 0.0%6 GT Prov (d) Summer 77,615,613 $0.000000 $0 6 GT Prov (d) Summer 77,615,613 $0.000000 $0 $0 0.0%7 GT Prov (d) Winter 113,944,431 $0.000000 $0 7 GT Prov (d) Winter 113,944,431 $0.000000 $0 $0 0.0%8 DOD Summer kWh 62,618,549 $0.003563 $223,110 8 DOD Summer kWh 62,618,549 $0.003563 $223,110 $0 0.0%9 DOD Winter kWh 108,251,581 $0.003563 $385,700 9 DOD Winter kWh 108,251,581 $0.003563 $385,700 $0 0.0%

10 Total NGC Charges 1,969,508,207 $6,323,862 10 Total NGC Charges 1,969,508,207 $6,323,862 $0 0.0%


Distribution per kWh Charges Distribution per kWh Charges12 Summer On-Peak kWh 273,288,844 $0.002716 $742,253 12 Summer On-Peak kWh 273,288,844 $0.002906 $794,177 $51,924 7.0%13 Winter On-Peak kWh 507,680,601 $0.002716 $1,378,861 13 Winter On-Peak kWh 507,680,601 $0.002906 $1,475,320 $96,459 7.0%14 Summer Off-Peak kWh 336,502,982 $0.002716 $913,942 14 Summer Off-Peak kWh 336,502,982 $0.002906 $977,878 $63,936 7.0%15 Winter Off-Peak kWh 660,475,736 $0.002716 $1,793,852 15 Winter Off-Peak kWh 660,475,736 $0.002906 $1,919,342 $125,490 7.0%16 230 kV Discount {3} 148,206,347 -$0.000964 -$142,871 16 230 kV Discount {3} 148,206,347 -$0.001032 -$152,949 -$10,078 7.1%17 DOD Summer Credit {3} 62,618,549 -$0.001439 -$90,108 17 DOD Summer Credit {3} 62,618,549 -$0.001540 -$96,433 -$6,325 7.0%18 DOD Winter Credit {3} 108,251,581 -$0.001439 -$155,774 18 DOD Winter Credit {3} 108,251,581 -$0.001540 -$166,707 -$10,933 7.0%19 GT Prov (d) Summer 77,615,613 $0.000000 $0 19 GT Prov (d) Summer 77,615,613 $0.000000 $0 $0 0.0%20 GT Prov (d) Winter 113,944,431 $0.000000 $0 20 GT Prov (d) Winter 113,944,431 $0.000000 $0 $0 0.0%20 CBT Exemption {4} -$10,407 20 CBT Exemption {4} -$10,603 -$196 N/A21 Total Distr. kWh Charges 1,969,508,207 $4,429,748 21 Total Distr. kWh Charges 1,969,508,207 $4,740,025 $310,277 7.0%

Distribution Demand Charges Distribution Demand Charges22 Full Rate - Summer 1,400,899 $3.68 $5,155,308 22 Full Rate - Summer 1,400,899 $3.94 $5,519,542 $364,234 7.1%23 Full Rate - Winter 2,612,788 $3.68 $9,615,060 23 Full Rate - Winter 2,612,788 $3.94 $10,294,385 $679,325 7.1%24 Minimum Charge 528,633 $1.12 $592,070 24 Minimum Charge 528,633 $1.20 $634,360 $42,290 7.1%25 Standby Demand 132,698 $0.95 $126,063 25 Standby Demand 132,698 $1.02 $135,352 $9,289 7.4%26 230 kV Discount {5} 255,109 -$0.98 -$250,007 26 230 kV Discount {5} 255,109 -$1.05 -$267,864 -$17,857 7.1%27 Minimum Charge Reduction 0 -$0.47 $0 27 Minimum Charge Reduction 0 -$0.50 $0 $0 0.0%28 DOD Summer kW Credit {5} 157,630 -$1.96 -$308,955 28 DOD Summer kW Credit {5} 157,630 -$2.10 -$331,023 -$22,068 7.1%29 DOD Winter kW Credit {5} 193,412 -$1.96 -$379,088 29 DOD Winter kW Credit {5} 193,412 -$2.10 -$406,165 -$27,077 7.1%30 DOD Minimum kW Credit {5} 163,842 -$0.59 -$96,667 30 DOD Minimum kW Credit {5} 163,842 -$0.63 -$103,220 -$6,553 6.8%31 GT Prov (d) Summer 231,489 $0.55 $127,319 31 GT Prov (d) Summer 231,489 $0.59 $136,579 $9,260 7.3%32 GT Prov (d) Winter 461,810 $0.55 $253,996 32 GT Prov (d) Winter 461,810 $0.59 $272,468 $18,472 7.3%33 kVar Demand 1,981,788 $0.35 $693,626 33 kVar Demand 1,981,788 $0.37 $733,262 $39,636 5.7%34 Total Distr. kW Charges 7,350,105 $15,528,725 34 Total Distr. kW Charges 7,350,105 $16,617,676 $1,088,951 7.0%

BGS per kWh Charges BGS per kWh Charges35 Summer kWh 687,407,439 $0.031792 $21,854,057 35 Summer kWh 687,407,439 $0.031792 $21,854,057 $0 0.0%36 Winter kWh 1,282,100,768 $0.046093 $59,095,871 36 Winter kWh 1,282,100,768 $0.046093 $59,095,871 $0 0.0%37 DSSAC - All kWh 1,969,508,207 $0.000150 $295,426 37 DSSAC - All kWh 1,969,508,207 $0.000150 $295,426 $0 0.0%38 Capacity Obligation - kW days 136,031,588 $0.248410 $33,791,607 38 Capacity Obligation - kW days 136,031,588 $0.248410 $33,791,607 $0 0.0%39 Total BGS Charges 1,969,508,207 $115,036,961 39 Total BGS Charges 1,969,508,207 $115,036,961 $0 0.0%

Transmission per kWh Charges Transmission per kWh Charges40 All kWh - Excluding 230 kV kWh 1,629,741,816 $0.005429 $8,847,868 40 All kWh - Excluding 230 kV kWh 1,629,741,816 $0.005429 $8,847,868 $0 0.0%41 230 kV kWh 339,766,391 $0.004537 $1,541,520 41 230 kV kWh 339,766,391 $0.004537 $1,541,520 $0 0.0%

1,969,508,207 10,389,388 1,969,508,207 10,389,388 $0 0.0%





{1} Rates effective 4/1/2016 Gerdau Dist $383,641 {4} Total distribution reduction attributable to CBT Exempt accounts. Gerdau Dist $412,060 <== For internal review{2} Proposed rates effective TBD Gerdau Other $10,565,077 {5} Units are included in lines 22 to 24 and are therefore excluded from the total on line 34. $10,565,077 <== Hide{3} Units are included in lines 12 through 15 and are therefore excluded from the total on line 21. $10,948,718 $10,977,137



General Service Transmission (GT)


Weather Revenue Weather RevenueNormalized Based on Normalized Based on Percentage

2015/2016 12+0 Current 2015/2016 12+0 Proposed Change in Change inDescription of Charge Units Rates {1} Description of Charge Units Rates {2} Revenue Revenue

(a) (b) ( c) (d) (e) = (d) - (b) (f) = (e) / (b)

Distribution Charges Distribution Charges1 Fixture Charges 2,535,082 $12,037,750 1 Fixture Charges 2,535,082 $13,759,632 $1,721,882 14.3%2 Miscellaneous Charges 153,863 $373,460 2 Miscellaneous Charges 153,863 $426,470 $53,010 14.2%3 kWh Charges 115,094,433 $4,851,044 3 kWh Charges 115,094,433 $5,536,140 $685,096 14.1%4 Total Distribution Charges 115,094,433 $17,262,254 4 Total Distribution Charges 115,094,433 $19,722,242 $2,459,988 14.3%

5 NGC 115,094,433 $440,582 5 NGC 115,094,433 $440,582 $0 0.0%6 SBC 115,094,433 $805,892 6 SBC 115,094,433 $805,892 $0 0.0%7 BGS 115,094,433 $6,456,454 7 BGS 115,094,433 $6,456,454 $0 0.0%8 Transmission 115,094,433 $403,752 8 Transmission 115,094,433 $403,752 $0 0.0%9 System Control Charges 115,094,433 $5,870 9 System Control Charges 115,094,433 $5,870 $0 0.0%

10 RGGI Recovery Charges 115,094,433 $13,351 10 RGGI Recovery Charges 115,094,433 $13,351 $0 0.0%11 Storm Recovery Charges 115,094,433 $244,575 11 Storm Recovery Charges 115,094,433 $244,575 $0 0.0%12 Total Charges {3} 115,094,433 $25,632,730 12 Total Charges {3} 115,094,433 $28,092,718 $2,459,988 9.6%

{1} Rates effective 4/1/2016{2} Proposed rates effective TBD{3} Total of lines 4 through 11.

Lighting Summary





Monthly kWh 2015/2016 12+0 Current Current 2015/2016 12+0 Rates Proposed Change in Change inDescription of Charge Per Unit Units Rates {1} Rates Description of Charge Units {2} Rates Revenue Revenue


Area Lighting Fixture Charges Area Lighting Fixture Charges1 100 Watt Lamp (121 Watt Total) 42 27,849 $2.24 $62,382 1 100 Watt Lamp (121 Watt Total) 27,849 $2.56 $71,293 $8,9112 175 Watt Lamp (211 Watt Total) 74 43,756 $2.24 $98,013 2 175 Watt Lamp (211 Watt Total) 43,756 $2.56 $112,015 $14,002

High Pressure Sodium High Pressure Sodium3 70 Watt HPS (99 Watt Total) 35 94 $9.33 $875 3 70 Watt HPS (99 Watt Total) 94 $10.66 $1,000 $1254 100 Watt HPS (137 Watt Total) 48 336 $9.33 $3,131 4 100 Watt HPS (137 Watt Total) 336 $10.66 $3,577 $446

Flood Lighting Fixture Charges Flood Lighting Fixture Charges5 150 Watt Lamp (176 Watt Total) 62 65,651 $10.96 $719,532 5 150 Watt Lamp (176 Watt Total) 65,651 $12.52 $821,947 $102,4156 250 Watt Lamp (293 Watt Total) 103 61,943 $11.51 $712,962 6 250 Watt Lamp (293 Watt Total) 61,943 $13.15 $814,548 $101,5867 400 Watt Lamp (498 Watt Total) 174 64,528 $11.81 $762,076 7 400 Watt Lamp (498 Watt Total) 64,528 $13.49 $870,483 $108,4078 Total Fixture Charges 264,156 $2,358,971 8 Total Fixture Charges 264,156 $2,694,863 $335,892 14.2%

Miscellaneous Charges Miscellaneous Charges9 Spans Furnished Prior to 2/6/79 52,777 $0.57 $30,083 9 Spans Furnished Prior to 2/6/79 52,777 $0.65 $34,305 $4,222

10 Spans Furnished After 2/6/79 23,278 $2.84 $66,110 10 Spans Furnished After 2/6/79 23,278 $3.24 $75,421 $9,31111 Transformers 688 $2.46 $1,692 11 Transformers 688 $2.81 $1,933 $24112 Poles Furnished Prior to 2/6/79 37,107 $0.61 $22,635 12 Poles Furnished Prior to 2/6/79 37,107 $0.70 $25,975 $3,34013 35' Poles Furnished After 2/6/79 12,079 $5.63 $68,005 13 35' Poles Furnished After 2/6/79 12,079 $6.43 $77,668 $9,66314 40' Poles Furnished After 2/6/79 1,090 $6.31 $6,878 14 40' Poles Furnished After 2/6/79 1,090 $7.21 $7,859 $98115 Total Miscellaneous Charges 127,019 $195,403 15 Total Miscellaneous Charges 127,019 $223,161 $27,758 14.2%

NGC per kWh Charges NGC per kWh Charges16 Summer kWh 8,641,151 $0.003828 $33,078 16 Summer kWh 8,641,151 $0.003828 $33,078 $0 0.0%17 Winter kWh 17,389,531 $0.003828 $66,567 17 Winter kWh 17,389,531 $0.003828 $66,567 $0 0.0%18 Total NGC Charge 26,030,682 $99,645 18 Total NGC Charge 26,030,682 $99,645 $0 0.0%


Distribution per kWh Charges Distribution per kWh Charges20 All kWh 26,030,682 $0.042124 $1,096,516 20 All kWh 26,030,682 $0.048073 $1,251,373 $154,857 14.1%21 CBT Exemption {3} 0 -$169 21 CBT Exemption {3} 0 -$192 -$23 N/A22 Total Distribution Charge 26,030,682 $1,096,347 22 Total Distribution Charge 26,030,682 $1,251,181 $154,834 14.1%

BGS per kWh Charges BGS per kWh Charges23 Summer kWh 8,641,151 $0.056097 $484,743 23 Summer kWh 8,641,151 $0.056097 $484,743 $0 0.0%24 Winter kWh 17,389,531 $0.056097 $975,501 24 Winter kWh 17,389,531 $0.056097 $975,501 $0 0.0%25 Total BGS Charge 26,030,682 $1,460,244 25 Total BGS Charge 26,030,682 $1,460,244 $0 0.0%

Transmission per kWh Charges Transmission per kWh Charges26 All kWh 26,030,682 $0.003508 $91,316 26 All kWh 26,030,682 $0.003508 $91,316 $0 0.0%




30 Total Charges 26,030,682 $5,543,856 30 Total Charges 26,030,682 $6,062,340 $518,484 9.4%


Outdoor Lighting Service (OL)







Company Lighting Fixture Charges Company Lighting Fixture Charges1 50 Watt Lamp (60 Watt Total) 21 547,503 $5.44 $2,978,418 1 50 Watt Lamp (60 Watt Total) 547,503 $6.22 $3,405,471 $427,0532 70 Watt Lamp (85 Watt Total) 30 210,694 $5.44 $1,146,175 2 70 Watt Lamp (85 Watt Total) 210,694 $6.22 $1,310,517 $164,3423 100 Watt Lamp (121 Watt Total) 42 334,970 $5.44 $1,822,237 3 100 Watt Lamp (121 Watt Total) 334,970 $6.22 $2,083,513 $261,2764 150 Watt Lamp (176 Watt Total) 62 88,303 $5.44 $480,368 4 150 Watt Lamp (176 Watt Total) 88,303 $6.22 $549,245 $68,8775 250 Watt Lamp (293 Watt Total) 103 85,365 $6.44 $549,751 5 250 Watt Lamp (293 Watt Total) 85,365 $7.36 $628,286 $78,5356 400 Watt Lamp (498 Watt Total) 174 12,877 $6.44 $82,930 6 400 Watt Lamp (498 Watt Total) 12,877 $7.36 $94,778 $11,848

Company Seasonal Fixture Charges Company Seasonal Fixture Charges7 50 Watt Lamp (60 Watt Total) 156 $5.44 $849 7 50 Watt Lamp (60 Watt Total) 156 $6.22 $970 $1218 70 Watt Lamp (85 Watt Total) 216 $5.44 $1,175 8 70 Watt Lamp (85 Watt Total) 216 $6.22 $1,344 $1699 100 Watt Lamp (121 Watt Total) 266 $5.44 $1,447 9 100 Watt Lamp (121 Watt Total) 266 $6.22 $1,655 $208

10 150 Watt Lamp (176 Watt Total) 168 $5.44 $914 10 150 Watt Lamp (176 Watt Total) 168 $6.22 $1,045 $13111 250 Watt Lamp (293 Watt Total) 0 $6.44 $0 11 250 Watt Lamp (293 Watt Total) 0 $7.36 $0 $012 400 Watt Lamp (498 Watt Total) 0 $6.44 $0 12 400 Watt Lamp (498 Watt Total) 0 $7.36 $0 $0

Contribution Lighting Fixture Charges Contribution Lighting Fixture Charges13 50 Watt Lamp (60 Watt Total) 21 119,417 $1.52 $181,514 13 50 Watt Lamp (60 Watt Total) 119,417 $1.74 $207,786 $26,27214 70 Watt Lamp (85 Watt Total) 30 81,690 $1.52 $124,169 14 70 Watt Lamp (85 Watt Total) 81,690 $1.74 $142,141 $17,97215 100 Watt Lamp (121 Watt Total) 42 133,435 $1.52 $202,821 15 100 Watt Lamp (121 Watt Total) 133,435 $1.74 $232,177 $29,35616 150 Watt Lamp (176 Watt Total) 62 27,521 $1.52 $41,832 16 150 Watt Lamp (176 Watt Total) 27,521 $1.74 $47,887 $6,05517 250 Watt Lamp (293 Watt Total) 103 6,221 $1.52 $9,456 17 250 Watt Lamp (293 Watt Total) 6,221 $1.74 $10,825 $1,36918 400 Watt Lamp (498 Watt Total) 174 1,848 $1.52 $2,809 18 400 Watt Lamp (498 Watt Total) 1,848 $1.74 $3,216 $407

Contribution Seasonal Fixture Charges Contribution Seasonal Fixture Charges19 50 Watt Lamp (60 Watt Total) 192 $1.52 $292 19 50 Watt Lamp (60 Watt Total) 192 $1.74 $334 $4220 70 Watt Lamp (85 Watt Total) 12 $1.52 $18 20 70 Watt Lamp (85 Watt Total) 12 $1.74 $21 $321 100 Watt Lamp (121 Watt Total) 768 $1.52 $1,167 21 100 Watt Lamp (121 Watt Total) 768 $1.74 $1,336 $16922 150 Watt Lamp (176 Watt Total) 0 $1.52 $0 22 150 Watt Lamp (176 Watt Total) 0 $1.74 $0 $023 250 Watt Lamp (293 Watt Total) 0 $1.52 $0 23 250 Watt Lamp (293 Watt Total) 0 $1.74 $0 $024 400 Watt Lamp (498 Watt Total) 0 $1.52 $0 24 400 Watt Lamp (498 Watt Total) 0 $1.74 $0 $0

Contribution Reduced Hours Fixture Charges Contribution Reduced Hours Fixture Charges25 150 Watt Lamp (176 Watt Total) 29 0 $1.52 $0 25 150 Watt Lamp (176 Watt Total) 0 $1.74 $0 $0

Customer Lighting Fixture Charges Customer Lighting Fixture Charges26 50 Watt Lamp (60 Watt Total) 21 204 $0.74 $151 26 50 Watt Lamp (60 Watt Total) 204 $0.85 $173 $2227 70 Watt Lamp (85 Watt Total) 30 168 $0.74 $124 27 70 Watt Lamp (85 Watt Total) 168 $0.85 $143 $1928 100 Watt Lamp (121 Watt Total) 42 2,628 $0.74 $1,945 28 100 Watt Lamp (121 Watt Total) 2,628 $0.85 $2,234 $28929 150 Watt Lamp (176 Watt Total) 62 4,276 $0.74 $3,164 29 150 Watt Lamp (176 Watt Total) 4,276 $0.85 $3,635 $47130 250 Watt Lamp (293 Watt Total) 103 792 $0.74 $586 30 250 Watt Lamp (293 Watt Total) 792 $0.85 $673 $8731 400 Watt Lamp (498 Watt Total) 174 432 $0.74 $320 31 400 Watt Lamp (498 Watt Total) 432 $0.85 $367 $4732 Total Fixture Charges 1,660,123 $7,634,632 32 Total Fixture Charges 1,660,123 $8,729,772 $1,095,140 14.3%

Miscellaneous Charges Miscellaneous Charges33 Pole Charge 21,066 $7.26 $152,941 33 Pole Charge 21,066 $8.29 $174,639 $21,69834 Fixture Service 660 $0.87 $574 34 Fixture Service 660 $0.99 $653 $7935 Total Miscellaneous Charges 21,726 $153,515 35 Total Miscellaneous Charges 21,726 $175,292 $21,777 14.2%

NGC per kWh Charges NGC per kWh Charges36 Summer kWh 20,867,705 $0.003828 $79,882 36 Summer kWh 20,867,705 $0.003828 $79,882 $0 0.0%37 Winter kWh 41,152,230 $0.003828 $157,531 37 Winter kWh 41,152,230 $0.003828 $157,531 $0 0.0%38 All kWh 62,019,935 $237,413 38 All kWh 62,019,935 $237,413 $0 0.0%


Distribution per kWh Charges Distribution per kWh Charges40 Seasonal Distr. Charge {3} 67,992 $0.042124 $2,864 40 Seasonal Distr. Charge {3} 67,992 $0.048073 $3,269 $40541 Reduced Lighting Hours Adj {4} 0 $0.042124 $0 41 Reduced Lighting Hours Adj {4} 0 $0.048073 $0 $042 All kWh 62,019,935 $0.042124 $2,612,528 42 All kWh 62,019,935 $0.048073 $2,981,484 $368,95643 Total Distribution Charge 62,019,935 $2,615,392 62,019,935 $2,984,753 $369,361 14.1%

BGS per kWh Charges BGS per kWh Charges44 Summer kWh 20,867,705 $0.056097 $1,170,616 44 Summer kWh 20,867,705 $0.056097 $1,170,616 $0 0.0%45 Winter kWh 41,152,230 $0.056097 $2,308,517 45 Winter kWh 41,152,230 $0.056097 $2,308,517 $0 0.0%46 Total BGS Charge 62,019,935 $3,479,133 46 Total BGS Charge 62,019,935 $3,479,133 $0 0.0%






{1} Rates effective 4/1/2016 {3} Distribution kWh charge applied to kWh that seasonal lights would have used if they continued to operate{2} Proposed rates effective TBD {4} Distribution kWh charge applied to additional kWh that lights would have used on the standard illumination schedule

Sodium Vapor Street Lighting Service (SVL)







Company Lighting Fixture Charges Company Lighting Fixture Charges1 100 Watt Lamp (121 Watt Total) 42 459,702 $3.80 $1,746,868 1 100 Watt Lamp (121 Watt Total) 459,702 $4.34 $1,995,107 $248,2392 175 Watt Lamp (211 Watt Total) 74 19,594 $3.80 $74,456 2 175 Watt Lamp (211 Watt Total) 19,594 $4.34 $85,037 $10,5813 250 Watt Lamp (295 Watt Total) 103 5,818 $3.80 $22,108 3 250 Watt Lamp (295 Watt Total) 5,818 $4.34 $25,250 $3,1424 400 Watt Lamp (468 Watt Total) 164 1,539 $4.12 $6,341 4 400 Watt Lamp (468 Watt Total) 1,539 $4.71 $7,249 $9085 700 Watt Lamp (803 Watt Total) 281 0 $4.99 $0 5 700 Watt Lamp (803 Watt Total) 0 $5.70 $0 $06 1000 Watt Lamp (1135 Watt Total) 397 0 $4.99 $0 6 1000 Watt Lamp (1135 Watt Total) 0 $5.70 $0 $0

Company Seasonal Fixture Charges Company Seasonal Fixture Charges7 100 Watt Lamp (121 Watt Total) 0 $3.80 $0 7 100 Watt Lamp (121 Watt Total) 0 $4.34 $0 $08 175 Watt Lamp (211 Watt Total) 0 $3.80 $0 8 175 Watt Lamp (211 Watt Total) 0 $4.34 $0 $09 250 Watt Lamp (295 Watt Total) 0 $3.80 $0 9 250 Watt Lamp (295 Watt Total) 0 $4.34 $0 $0

10 400 Watt Lamp (468 Watt Total) 0 $4.12 $0 10 400 Watt Lamp (468 Watt Total) 0 $4.71 $0 $011 700 Watt Lamp (803 Watt Total) 0 $4.99 $0 11 700 Watt Lamp (803 Watt Total) 0 $5.70 $0 $012 1000 Watt Lamp (1135 Watt Total) 0 $4.99 $0 12 1000 Watt Lamp (1135 Watt Total) 0 $5.70 $0 $0

Contribution Lighting Fixture Charges Contribution Lighting Fixture Charges13 100 Watt Lamp (121 Watt Total) 42 11,866 $1.44 $17,087 13 100 Watt Lamp (121 Watt Total) 11,866 $1.65 $19,579 $2,49214 175 Watt Lamp (211 Watt Total) 74 1,212 $1.44 $1,745 14 175 Watt Lamp (211 Watt Total) 1,212 $1.65 $2,000 $25515 250 Watt Lamp (295 Watt Total) 103 0 $1.44 $0 15 250 Watt Lamp (295 Watt Total) 0 $1.65 $0 $016 400 Watt Lamp (468 Watt Total) 164 0 $1.44 $0 16 400 Watt Lamp (468 Watt Total) 0 $1.65 $0 $017 700 Watt Lamp (803 Watt Total) 281 0 $1.44 $0 17 700 Watt Lamp (803 Watt Total) 0 $1.65 $0 $018 1000 Watt Lamp (1135 Watt Total) 397 0 $1.44 $0 18 1000 Watt Lamp (1135 Watt Total) 0 $1.65 $0 $0

Customer Lighting Fixture Charges Customer Lighting Fixture Charges19 100 Watt Lamp (121 Watt Total) 42 516 $0.73 $377 19 100 Watt Lamp (121 Watt Total) 516 $0.83 $428 $5120 175 Watt Lamp (211 Watt Total) 74 0 $0.73 $0 20 175 Watt Lamp (211 Watt Total) 0 $0.83 $0 $021 250 Watt Lamp (295 Watt Total) 103 35 $0.73 $26 21 250 Watt Lamp (295 Watt Total) 35 $0.83 $29 $322 400 Watt Lamp (468 Watt Total) 164 59 $0.73 $43 22 400 Watt Lamp (468 Watt Total) 59 $0.83 $49 $623 700 Watt Lamp (803 Watt Total) 281 0 $0.73 $0 23 700 Watt Lamp (803 Watt Total) 0 $0.83 $0 $024 1000 Watt Lamp (1135 Watt Total) 397 0 $0.73 $0 24 1000 Watt Lamp (1135 Watt Total) 0 $0.83 $0 $025 Total Fixture Charges 500,341 $1,869,051 25 Total Fixture Charges 500,341 $2,134,728 $265,677 14.2%

Miscellaneous Charges Miscellaneous Charges26 Pole Charge 3,151 $7.26 $22,876 26 Pole Charge 3,151 $8.29 $26,122 $3,24627 Fixture Service 287 $0.71 $204 27 Fixture Service 287 $0.81 $232 $2828 Total Miscellaneous Charges 3,438 $23,080 28 Total Miscellaneous Charges 3,438 $26,354 $3,274 14.2%

503,779NGC per kWh Charges NGC per kWh Charges

29 Summer kWh 7,430,459 $0.003828 $28,444 29 Summer kWh 7,430,459 $0.003828 $28,444 $0 0.0%30 Winter kWh 14,801,889 $0.003828 $56,662 30 Winter kWh 14,801,889 $0.003828 $56,662 $0 0.0%31 Total NGC Charges 22,232,348 $85,106 31 Total NGC Charges 22,232,348 $85,106 $0 0.0%


Distribution per kWh Charges Distribution per kWh Charges33 Seasonal Distr. Charge {3} 0 $0.042124 $0 33 Seasonal Distr. Charge {3} 0 $0.048073 $0 $034 All kWh 22,232,348 $0.042124 $936,515 34 All kWh 22,232,348 $0.048073 $1,068,776 $132,26135 Total Distribition kWh Charges 22,232,348 $936,515 35 All kWh 22,232,348 $1,068,776 $132,261 14.1%

BGS per kWh Charges BGS per kWh Charges36 Summer kWh 7,430,459 $0.056097 $416,826 36 Summer kWh 7,430,459 $0.056097 $416,826 $0 0.0%37 Winter kWh 14,801,889 $0.056097 $830,342 37 Winter kWh 14,801,889 $0.056097 $830,342 $0 0.0%38 Total BGS Charges 22,232,348 $1,247,168 38 Total BGS Charges 22,232,348 $1,247,168 $0 0.0%





42 Total Charges 22,232,348 $4,445,539 42 Total Charges 22,232,348 $4,846,751 $401,212 9.0%

{1} Rates effective 4/1/2016 {3} Distribution kWh charge applied to kWh that seasonal lights would have used if they continued to operate{2} Proposed rates effective TBD

Mercury Vapor Street Lighting Service (MVL)







Company Lighting Fixture Charges Company Lighting Fixture Charges1 105 Watt Lamp 37 92,693 $1.60 $148,309 1 105 Watt Lamp 92,693 $1.83 $169,628 $21,3192 205 Watt Lamp 72 13,013 $1.60 $20,821 2 205 Watt Lamp 13,013 $1.83 $23,814 $2,9933 327 Watt Lamp 114 2,832 $1.60 $4,531 3 327 Watt Lamp 2,832 $1.83 $5,183 $6524 448 Watt Lamp 157 444 $1.60 $710 4 448 Watt Lamp 444 $1.83 $813 $1035 690 Watt Lamp 242 35 $1.60 $56 5 690 Watt Lamp 35 $1.83 $64 $86 860 Watt Lamp 301 0 $1.60 $0 6 860 Watt Lamp 0 $1.83 $0 $07 Seasonal 105 Watt Lamp 0 72 $1.60 $115 7 Seasonal 105 Watt Lamp 72 $1.83 $132 $178 Seasonal 205 Watt Lamp 0 0 $1.60 $0 8 Seasonal 205 Watt Lamp 0 $1.83 $0 $09 Seasonal 327 Watt Lamp 0 0 $1.60 $0 9 Seasonal 327 Watt Lamp 0 $1.83 $0 $0

10 Seasonal 448 Watt Lamp 0 0 $1.60 $0 10 Seasonal 448 Watt Lamp 0 $1.83 $0 $011 Seasonal 690 Watt Lamp 0 0 $1.60 $0 11 Seasonal 690 Watt Lamp 0 $1.83 $0 $012 Seasonal 860 Watt Lamp 0 0 $1.60 $0 12 Seasonal 860 Watt Lamp 0 $1.83 $0 $013 Fire Alarm/Police Box Lamp 9 144 $0.94 $135 13 Fire Alarm/Police Box Lamp 144 $1.07 $154 $1914 Fire Alarm/Police Box Lamp-24 hr. 18 1,020 $0.26 $265 14 Fire Alarm/Police Box Lamp-24 h 1,020 $0.30 $306 $41

Customer Lighting Fixture Charges Customer Lighting Fixture Charges15 105 Watt Lamp 37 150 $0.73 $110 15 105 Watt Lamp 150 $0.83 $125 $1516 205 Watt Lamp 72 48 $0.73 $35 16 205 Watt Lamp 48 $0.83 $40 $517 327 Watt Lamp 114 0 $0.73 $0 17 327 Watt Lamp 0 $0.83 $0 $018 448 Watt Lamp 157 0 $0.73 $0 18 448 Watt Lamp 0 $0.83 $0 $019 690 Watt Lamp 242 12 $0.73 $9 19 690 Watt Lamp 12 $0.83 $10 $120 860 Watt Lamp 301 0 $0.73 $0 20 860 Watt Lamp 0 $0.83 $0 $021 Total Fixture Charges 110,463 $175,096 21 Total Fixture Charges 110,463 $200,269 $25,173 14.4%

Miscellaneous Charges Miscellaneous Charges22 Fixture Service 1,680 $0.87 $1,462 22 Fixture Service 1,680 $0.99 $1,663 $201 13.7%

112,143NGC per kWh Charges NGC per kWh Charges

23 Summer kWh 1,600,316 $0.003828 $6,126 23 Summer kWh 1,600,316 $0.003828 $6,126 $0 0.0%24 Winter kWh 3,211,152 $0.003828 $12,292 24 Winter kWh 3,211,152 $0.003828 $12,292 $0 0.0%25 Total NGC Charges 4,811,468 $18,418 25 Total NGC Charges 4,811,468 $18,418 $0 0.0%


Distribution per kWh Charges Distribution per kWh Charges27 Seasonal Distr. Charge {3} 2,664 $0.042124 $112 27 Seasonal Distr. Charge {3} 2,664 $0.048073 $128 $1628 All kWh 4,811,468 $0.042124 $202,678 28 All kWh 4,811,468 $0.048073 $231,302 $28,62429 Total Distribition kWh Charges 4,811,468 $202,790 29 Total Distribition kWh Charges 4,811,468 $231,430 $28,640 14.1%

BGS per kWh Charges BGS per kWh Charges30 Summer kWh 1,600,316 $0.056097 $89,773 30 Summer kWh 1,600,316 $0.056097 $89,773 $0 0.0%31 Winter kWh 3,211,152 $0.056097 $180,136 31 Winter kWh 3,211,152 $0.056097 $180,136 $0 0.0%32 Total BGS Charges 4,811,468 $269,909 32 Total BGS Charges 4,811,468 $269,909 $0 0.0%


System Control Charges System Control Charges34 All kWh 4,811,468 $0.000051 $245 34 All kWh 4,811,468 $0.000051 $245 $0 0.0%

RGGI Recovery Charges RGGI Recovery Charges35 All kWh 4,811,468 $0.000116 $558 35 All kWh 4,811,468 $0.000116 $558 $0 0.0%


37 Total Charges 4,811,468 $729,271 37 Total Charges 4,811,468 $783,285 $54,014 7.4%

{1} Rates effective 4/1/2016 {3} Distribution kWh charge applied to kWh that seasonal lights would have used if they continued to operate{2} Proposed rates effective TBD

Incandescent Street Lighting Service (ISL)



Exhibit JC-11

Schedule YP - 2 (12+0)




Company Lighting Fixture Charges Company Lighting Fixture Charges1 50 Watt Cobra Head Lamp 18 0 $5.82 $0 1 50 Watt Cobra Head Lamp 0 $6.65 $0 $02 90 Watt Cobra Head Lamp 32 0 $6.43 $0 2 90 Watt Cobra Head Lamp 0 $7.35 $0 $03 130 Watt Cobra Head Lamp 46 0 $7.66 $0 3 130 Watt Cobra Head Lamp 0 $8.75 $0 $04 260 Watt Cobra Head Lamp 91 0 $9.89 $0 4 260 Watt Cobra Head Lamp 0 $11.30 $0 $05 50 Watt Acorn Lamp 18 0 $13.93 $0 5 50 Watt Acorn Lamp 0 $15.92 $0 $06 90 Watt Acorn Lamp 32 0 $14.57 $0 6 90 Watt Acorn Lamp 0 $16.65 $0 $07 50 Watt Colonial Lamp 18 0 $7.97 $0 7 50 Watt Colonial Lamp 0 $9.11 $0 $08 90 Watt Colonial Lamp 32 0 $11.30 $0 8 90 Watt Colonial Lamp 0 $12.91 $0 $0

0 $0 0 $0 $0 0.0%Miscellaneous Charges Miscellaneous Charges

9 Pole Charge 0 $7.26 $0 9 Pole Charge 0 $8.29 $0 $0 0.0%0 $0 $0

NGC per kWh Charges NGC per kWh Charges10 Summer kWh 0 $0.003828 $0 10 Summer kWh 0 $0.003828 $0 $0 0.0%11 Winter kWh 0 $0.003828 $0 11 Winter kWh 0 $0.003828 $0 $0 0.0%12 Total NGC Charges 0 $0 12 Total NGC Charges 0 $0 $0 0.0%

SBC per kWh Charges SBC per kWh Charges13 All kWh 0 $0.007002 $0 13 All kWh 0 $0.007002 $0 $0 0.0%

Distribution per kWh Charges Distribution per kWh Charges14 All kWh 0 $0.042124 $0 14 All kWh 0 $0.048073 $0 $015 Total Distribition kWh Charges 0 $0 15 Total Distribition kWh Charges 0 $0 $0 0.0%

BGS per kWh Charges BGS per kWh Charges16 Summer kWh 0 $0.056097 $0 16 Summer kWh 0 $0.056097 $0 $0 0.0%17 Winter kWh 0 $0.056097 $0 17 Winter kWh 0 $0.056097 $0 $0 0.0%18 Total BGS Charges 0 $0 18 Total BGS Charges 0 $0 $0 0.0%

Transmission per kWh Charges Transmission per kWh Charges19 All kWh 0 $0.003508 $0 19 All kWh 0 $0.003508 $0 $0 0.0%

System Control Charges System Control Charges20 All kWh 0 $0.000051 $0 20 All kWh 0 $0.000051 $0 $0 0.0%

RGGI Recovery Charges RGGI Recovery Charges21 All kWh 0 $0.000116 $0 21 All kWh 0 $0.000116 $0 $0 0.0%

Storm Recovery Charges Storm Recovery Charges22 All kWh 0 $0.002125 $0 22 All kWh 0 $0.002125 $0 $0 0.0%

23 Total Charges 0 $0 23 Total Charges 0 $0 $0 0.0%

{1} Rates effective 4/1/2016{2} Proposed rates effective TBD



LED Street Lighting Service (LED) (Pending Approval)


Rate Class NGC Distr. Transmission SBC SCC RRC SRC BGS TotalRS $35,892,029 $355,481,596 $72,817,413 $66,683,333 $489,599 $1,103,822 $20,242,678 $840,734,440 $1,393,444,910RT/RGT $925,449 $9,013,339 $1,693,559 $1,719,379 $12,623 $28,461 $521,942 $21,621,515 $35,536,267GS $27,552,315 $229,621,791 $54,943,011 $50,389,257 $369,965 $834,103 $15,296,378 $606,658,253 $985,665,073GST $2,435,738 $16,041,726 $4,268,489 $4,454,618 $32,706 $73,738 $1,352,263 $50,020,509 $78,679,787GP $7,043,616 $31,686,778 $11,121,880 $13,577,901 $99,691 $224,758 $4,121,766 $118,181,710 $186,058,100GT $6,765,831 $23,370,749 $11,116,396 $14,753,586 $108,323 $244,219 $4,478,662 $123,090,900 $183,928,666Lighting $471,428 $21,106,791 $432,064 $862,173 $6,331 $14,272 $261,724 $6,908,427 $30,063,210Total $81,086,406 $686,322,770 $156,392,812 $152,440,247 $1,119,238 $2,523,373 $46,275,413 $1,767,215,754 $2,893,376,013

Rate Class NGC Distr. Transmission SBC SCC RRC SRC BGS TotalRS $0 $88,256,014 $0 $0 $0 $0 $0 $0 $88,256,014RT/RGT $0 $2,246,723 $0 $0 $0 $0 $0 $0 $2,246,723GS $0 $55,610,685 $0 $0 $0 $0 $0 $0 $55,610,685GST $0 $4,281,736 $0 $0 $0 $0 $0 $0 $4,281,736GP $0 $2,215,622 $0 $0 $0 $0 $0 $0 $2,215,622GT $0 $1,629,992 $0 $0 $0 $0 $0 $0 $1,629,992Lighting $0 $2,633,308 $0 $0 $0 $0 $0 $0 $2,633,308Total $0 $156,874,080 $0 $0 $0 $0 $0 $0 $156,874,080

Rate Class NGC Distr. Transmission SBC SCC RRC SRC BGS TotalRS 0.0% 6.8% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 6.8%RT/RGT 0.0% 6.7% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 6.7%GS 0.0% 6.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 6.0%GST 0.0% 5.8% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 5.8%GP 0.0% 1.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1.2%GT 0.0% 0.9% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.9%Lighting 0.0% 9.6% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 9.6%Total 0.0% 5.7% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 5.7%

Summary - Customer Impact Analysis


Based on 2015/2016 12+0 Weather Normalized Billing Determinants (Includes 7% SUT)

Revenue at Proposed Rates Effective TBD

Change in Revenue from Current Rates to Proposed Rates Effective TBD

Percentage Change in Revenue from Current Rates to Proposed Rates Effective TBD


Percentage Percentage PercentageCurrent Proposed Change Change Current Proposed Change Change Current Proposed Change ChangeWinter Winter in Total in Total Summer Summer in Total in Total Annual Annual in Total in Total

Total Full Total Full Winter Winter Total Full Total Full Summer Summer Total Full Total Full Annual AnnualMonthly Service Service Full Service Full Service Service Service Full Service Full Service Service Service Full Service Full Service

Usage(kWh) Charges Charges Charges Charges Charges Charges Charges Charges Charges {1} Charges {1} Charges Charges(a) (b) ( c) (d) = ( c) - (b) (e) = (d) / (b) (f) (g) (h) = (g) - (f) (i) = (h) / (f) (j) (k) (l) = (k) - (j) (m) = (l) / (j)

100 $16.07 $17.86 $1.79 11.1% $14.30 $15.80 $1.50 10.5% $185.76 $206.08 $20.32 10.9%200 $30.23 $32.73 $2.50 8.3% $26.67 $28.61 $1.94 7.3% $348.52 $376.28 $27.76 8.0%300 $44.38 $47.60 $3.22 7.3% $39.05 $41.43 $2.38 6.1% $511.24 $546.52 $35.28 6.9%400 $58.53 $62.46 $3.93 6.7% $51.42 $54.24 $2.82 5.5% $673.92 $716.64 $42.72 6.3%500 $72.68 $77.33 $4.65 6.4% $63.80 $67.05 $3.25 5.1% $836.64 $886.84 $50.20 6.0%600 $86.84 $92.20 $5.36 6.2% $76.17 $79.86 $3.69 4.8% $999.40 $1,057.04 $57.64 5.8%679 $98.02 $103.95 $5.93 6.0% $89.98 $95.03 $5.05 5.6% $1,144.08 $1,211.72 $67.64 5.9%700 $100.99 $107.07 $6.08 6.0% $93.64 $99.06 $5.42 5.8% $1,182.48 $1,252.80 $70.32 5.9%800 $115.14 $121.94 $6.80 5.9% $111.12 $118.26 $7.14 6.4% $1,365.60 $1,448.56 $82.96 6.1%900 $129.29 $136.81 $7.52 5.8% $128.59 $137.46 $8.87 6.9% $1,548.68 $1,644.32 $95.64 6.2%945 $135.66 $143.50 $7.84 5.8% $136.45 $146.10 $9.65 7.1% $1,631.08 $1,732.40 $101.32 6.2%

1,000 $143.45 $151.67 $8.22 5.7% $146.06 $156.66 $10.60 7.3% $1,731.84 $1,840.00 $108.16 6.2%1,100 $157.60 $166.54 $8.94 5.7% $163.53 $175.86 $12.33 7.5% $1,914.92 $2,035.76 $120.84 6.3%1,200 $171.75 $181.41 $9.66 5.6% $181.00 $195.06 $14.06 7.8% $2,098.00 $2,231.52 $133.52 6.4%1,300 $185.90 $196.28 $10.38 5.6% $198.48 $214.26 $15.78 8.0% $2,281.12 $2,427.28 $146.16 6.4%1,400 $200.06 $211.15 $11.09 5.5% $215.95 $233.46 $17.51 8.1% $2,464.28 $2,623.04 $158.76 6.4%1,500 $214.21 $226.02 $11.81 5.5% $233.42 $252.66 $19.24 8.2% $2,647.36 $2,818.80 $171.44 6.5%1,600 $228.36 $240.88 $12.52 5.5% $250.89 $271.86 $20.97 8.4% $2,830.44 $3,014.48 $184.04 6.5%1,700 $242.51 $255.75 $13.24 5.5% $268.36 $291.06 $22.70 8.5% $3,013.52 $3,210.24 $196.72 6.5%1,800 $256.67 $270.62 $13.95 5.4% $285.83 $310.26 $24.43 8.5% $3,196.68 $3,406.00 $209.32 6.5%1,900 $270.82 $285.49 $14.67 5.4% $303.31 $329.46 $26.15 8.6% $3,379.80 $3,601.76 $221.96 6.6%2,000 $284.97 $300.36 $15.39 5.4% $320.78 $348.66 $27.88 8.7% $3,562.88 $3,797.52 $234.64 6.6%2,100 $299.12 $315.23 $16.11 5.4% $338.25 $367.86 $29.61 8.8% $3,745.96 $3,993.28 $247.32 6.6%2,200 $313.28 $330.09 $16.81 5.4% $355.72 $387.06 $31.34 8.8% $3,929.12 $4,188.96 $259.84 6.6%2,300 $327.43 $344.96 $17.53 5.4% $373.19 $406.26 $33.07 8.9% $4,112.20 $4,384.72 $272.52 6.6%2,400 $341.58 $359.83 $18.25 5.3% $390.67 $425.46 $34.79 8.9% $4,295.32 $4,580.48 $285.16 6.6%2,500 $355.73 $374.70 $18.97 5.3% $408.14 $444.66 $36.52 8.9% $4,478.40 $4,776.24 $297.84 6.7%2,600 $369.89 $389.57 $19.68 5.3% $425.61 $463.86 $38.25 9.0% $4,661.56 $4,972.00 $310.44 6.7%2,700 $384.04 $404.44 $20.40 5.3% $443.08 $483.06 $39.98 9.0% $4,844.64 $5,167.76 $323.12 6.7%2,800 $398.19 $419.31 $21.12 5.3% $460.55 $502.26 $41.71 9.1% $5,027.72 $5,363.52 $335.80 6.7%2,900 $412.34 $434.17 $21.83 5.3% $478.02 $521.46 $43.44 9.1% $5,210.80 $5,559.20 $348.40 6.7%3,000 $426.50 $449.04 $22.54 5.3% $495.50 $540.66 $45.16 9.1% $5,394.00 $5,754.96 $360.96 6.7%3,100 $440.65 $463.91 $23.26 5.3% $512.97 $559.86 $46.89 9.1% $5,577.08 $5,950.72 $373.64 6.7%3,200 $454.80 $478.78 $23.98 5.3% $530.44 $579.06 $48.62 9.2% $5,760.16 $6,146.48 $386.32 6.7%3,300 $468.95 $493.65 $24.70 5.3% $547.91 $598.26 $50.35 9.2% $5,943.24 $6,342.24 $399.00 6.7%3,400 $483.11 $508.52 $25.41 5.3% $565.38 $617.46 $52.08 9.2% $6,126.40 $6,538.00 $411.60 6.7%3,500 $497.26 $523.38 $26.12 5.3% $582.86 $636.66 $53.80 9.2% $6,309.52 $6,733.68 $424.16 6.7%3,600 $511.41 $538.25 $26.84 5.2% $600.33 $655.86 $55.53 9.2% $6,492.60 $6,929.44 $436.84 6.7%3,700 $525.56 $553.12 $27.56 5.2% $617.80 $675.06 $57.26 9.3% $6,675.68 $7,125.20 $449.52 6.7%3,800 $539.72 $567.99 $28.27 5.2% $635.27 $694.26 $58.99 9.3% $6,858.84 $7,320.96 $462.12 6.7%3,900 $553.87 $582.86 $28.99 5.2% $652.74 $713.46 $60.72 9.3% $7,041.92 $7,516.72 $474.80 6.7%4,000 $568.02 $597.73 $29.71 5.2% $670.21 $732.66 $62.45 9.3% $7,225.00 $7,712.48 $487.48 6.7%4,100 $582.17 $612.59 $30.42 5.2% $687.69 $751.86 $64.17 9.3% $7,408.12 $7,908.16 $500.04 6.7%4,200 $596.33 $627.46 $31.13 5.2% $705.16 $771.06 $65.90 9.3% $7,591.28 $8,103.92 $512.64 6.8%4,300 $610.48 $642.33 $31.85 5.2% $722.63 $790.26 $67.63 9.4% $7,774.36 $8,299.68 $525.32 6.8%4,400 $624.63 $657.20 $32.57 5.2% $740.10 $809.46 $69.36 9.4% $7,957.44 $8,495.44 $538.00 6.8%4,500 $638.78 $672.07 $33.29 5.2% $757.57 $828.66 $71.09 9.4% $8,140.52 $8,691.20 $550.68 6.8%4,600 $652.94 $686.94 $34.00 5.2% $775.05 $847.86 $72.81 9.4% $8,323.72 $8,886.96 $563.24 6.8%4,700 $667.09 $701.80 $34.71 5.2% $792.52 $867.06 $74.54 9.4% $8,506.80 $9,082.64 $575.84 6.8%4,800 $681.24 $716.67 $35.43 5.2% $809.99 $886.26 $76.27 9.4% $8,689.88 $9,278.40 $588.52 6.8%4,900 $695.39 $731.54 $36.15 5.2% $827.46 $905.46 $78.00 9.4% $8,872.96 $9,474.16 $601.20 6.8%5,000 $709.55 $746.41 $36.86 5.2% $844.93 $924.66 $79.73 9.4% $9,056.12 $9,669.92 $613.80 6.8%

{1} Annual Charges equals 8 months of winter charges and 4 months of summer charges.

Average Winter Usage Average Summer Usage

Dollar Figures Include 7.0 % Sales & Use Tax

Full Service Charges


Residential Service (RS) - Detailed Customer Impact Analysis





100 $18.24 $20.70 $2.46 13.5% $19.50 $22.13 $2.63 13.5% $223.92 $254.12 $30.20 13.5%200 $31.90 $35.14 $3.24 10.2% $34.42 $38.00 $3.58 10.4% $392.88 $433.12 $40.24 10.2%300 $45.56 $49.57 $4.01 8.8% $49.34 $53.86 $4.52 9.2% $561.84 $612.00 $50.16 8.9%400 $59.22 $64.00 $4.78 8.1% $64.26 $69.72 $5.46 8.5% $730.80 $790.88 $60.08 8.2%500 $72.88 $78.44 $5.56 7.6% $79.19 $85.58 $6.39 8.1% $899.80 $969.84 $70.04 7.8%600 $86.54 $92.87 $6.33 7.3% $94.11 $101.45 $7.34 7.8% $1,068.76 $1,148.76 $80.00 7.5%700 $100.21 $107.30 $7.09 7.1% $109.03 $117.31 $8.28 7.6% $1,237.80 $1,327.64 $89.84 7.3%800 $113.87 $121.74 $7.87 6.9% $123.95 $133.17 $9.22 7.4% $1,406.76 $1,506.60 $99.84 7.1%900 $127.53 $136.17 $8.64 6.8% $138.87 $149.03 $10.16 7.3% $1,575.72 $1,685.48 $109.76 7.0%

1,000 $141.19 $150.60 $9.41 6.7% $153.79 $164.90 $11.11 7.2% $1,744.68 $1,864.40 $119.72 6.9%1,008 $142.29 $151.77 $9.48 6.7% $155.00 $166.18 $11.18 7.2% $1,758.32 $1,878.88 $120.56 6.9%1,075 $151.38 $161.37 $9.99 6.6% $164.92 $176.73 $11.81 7.2% $1,870.72 $1,997.88 $127.16 6.8%1,100 $154.85 $165.04 $10.19 6.6% $168.71 $180.76 $12.05 7.1% $1,913.64 $2,043.36 $129.72 6.8%1,200 $168.51 $179.47 $10.96 6.5% $183.63 $196.62 $12.99 7.1% $2,082.60 $2,222.24 $139.64 6.7%1,300 $182.17 $193.90 $11.73 6.4% $198.55 $212.48 $13.93 7.0% $2,251.56 $2,401.12 $149.56 6.6%1,400 $195.83 $208.34 $12.51 6.4% $213.48 $228.35 $14.87 7.0% $2,420.56 $2,580.12 $159.56 6.6%1,500 $209.49 $222.77 $13.28 6.3% $228.40 $244.21 $15.81 6.9% $2,589.52 $2,759.00 $169.48 6.5%1,600 $223.15 $237.21 $14.06 6.3% $243.32 $260.07 $16.75 6.9% $2,758.48 $2,937.96 $179.48 6.5%1,700 $236.81 $251.64 $14.83 6.3% $258.24 $275.93 $17.69 6.9% $2,927.44 $3,116.84 $189.40 6.5%1,800 $250.47 $266.07 $15.60 6.2% $273.16 $291.80 $18.64 6.8% $3,096.40 $3,295.76 $199.36 6.4%1,900 $264.13 $280.51 $16.38 6.2% $288.08 $307.66 $19.58 6.8% $3,265.36 $3,474.72 $209.36 6.4%2,000 $277.80 $294.94 $17.14 6.2% $303.00 $323.52 $20.52 6.8% $3,434.40 $3,653.60 $219.20 6.4%2,100 $291.46 $309.37 $17.91 6.1% $317.92 $339.38 $21.46 6.8% $3,603.36 $3,832.48 $229.12 6.4%2,200 $305.12 $323.81 $18.69 6.1% $332.84 $355.25 $22.41 6.7% $3,772.32 $4,011.48 $239.16 6.3%2,300 $318.78 $338.24 $19.46 6.1% $347.76 $371.11 $23.35 6.7% $3,941.28 $4,190.36 $249.08 6.3%2,400 $332.44 $352.67 $20.23 6.1% $362.69 $386.97 $24.28 6.7% $4,110.28 $4,369.24 $258.96 6.3%2,500 $346.10 $367.11 $21.01 6.1% $377.61 $402.84 $25.23 6.7% $4,279.24 $4,548.24 $269.00 6.3%2,600 $359.76 $381.54 $21.78 6.1% $392.53 $418.70 $26.17 6.7% $4,448.20 $4,727.12 $278.92 6.3%2,700 $373.42 $395.97 $22.55 6.0% $407.45 $434.56 $27.11 6.7% $4,617.16 $4,906.00 $288.84 6.3%2,800 $387.08 $410.41 $23.33 6.0% $422.37 $450.42 $28.05 6.6% $4,786.12 $5,084.96 $298.84 6.2%2,900 $400.74 $424.84 $24.10 6.0% $437.29 $466.29 $29.00 6.6% $4,955.08 $5,263.88 $308.80 6.2%3,000 $414.40 $439.27 $24.87 6.0% $452.21 $482.15 $29.94 6.6% $5,124.04 $5,442.76 $318.72 6.2%3,100 $428.06 $453.71 $25.65 6.0% $467.13 $498.01 $30.88 6.6% $5,293.00 $5,621.72 $328.72 6.2%3,200 $441.72 $468.14 $26.42 6.0% $482.05 $513.87 $31.82 6.6% $5,461.96 $5,800.60 $338.64 6.2%3,300 $455.39 $482.57 $27.18 6.0% $496.98 $529.74 $32.76 6.6% $5,631.04 $5,979.52 $348.48 6.2%3,400 $469.05 $497.01 $27.96 6.0% $511.90 $545.60 $33.70 6.6% $5,800.00 $6,158.48 $358.48 6.2%3,500 $482.71 $511.44 $28.73 6.0% $526.82 $561.46 $34.64 6.6% $5,968.96 $6,337.36 $368.40 6.2%3,600 $496.37 $525.87 $29.50 5.9% $541.74 $577.32 $35.58 6.6% $6,137.92 $6,516.24 $378.32 6.2%3,700 $510.03 $540.31 $30.28 5.9% $556.66 $593.19 $36.53 6.6% $6,306.88 $6,695.24 $388.36 6.2%3,800 $523.69 $554.74 $31.05 5.9% $571.58 $609.05 $37.47 6.6% $6,475.84 $6,874.12 $398.28 6.2%3,900 $537.35 $569.17 $31.82 5.9% $586.50 $624.91 $38.41 6.5% $6,644.80 $7,053.00 $408.20 6.1%4,000 $551.01 $583.61 $32.60 5.9% $601.42 $640.77 $39.35 6.5% $6,813.76 $7,231.96 $418.20 6.1%4,100 $564.67 $598.04 $33.37 5.9% $616.34 $656.64 $40.30 6.5% $6,982.72 $7,410.88 $428.16 6.1%4,200 $578.33 $612.47 $34.14 5.9% $631.27 $672.50 $41.23 6.5% $7,151.72 $7,589.76 $438.04 6.1%4,300 $591.99 $626.91 $34.92 5.9% $646.19 $688.36 $42.17 6.5% $7,320.68 $7,768.72 $448.04 6.1%4,400 $605.65 $641.34 $35.69 5.9% $661.11 $704.22 $43.11 6.5% $7,489.64 $7,947.60 $457.96 6.1%4,500 $619.31 $655.77 $36.46 5.9% $676.03 $720.09 $44.06 6.5% $7,658.60 $8,126.52 $467.92 6.1%4,600 $632.97 $670.21 $37.24 5.9% $690.95 $735.95 $45.00 6.5% $7,827.56 $8,305.48 $477.92 6.1%4,700 $646.64 $684.64 $38.00 5.9% $705.87 $751.81 $45.94 6.5% $7,996.60 $8,484.36 $487.76 6.1%4,800 $660.30 $699.08 $38.78 5.9% $720.79 $767.68 $46.89 6.5% $8,165.56 $8,663.36 $497.80 6.1%4,900 $673.96 $713.51 $39.55 5.9% $735.71 $783.54 $47.83 6.5% $8,334.52 $8,842.24 $507.72 6.1%5,000 $687.62 $727.94 $40.32 5.9% $750.63 $799.40 $48.77 6.5% $8,503.48 $9,021.12 $517.64 6.1%


Residential Time-of-Day Service (RT) - Detailed Customer Impact Analysis









100 $18.73 $21.14 $2.41 12.9% $19.49 $22.12 $2.63 13.5% $227.80 $257.60 $29.80 13.1%200 $32.89 $36.01 $3.12 9.5% $34.40 $37.97 $3.57 10.4% $400.72 $439.96 $39.24 9.8%300 $47.04 $50.88 $3.84 8.2% $49.31 $53.83 $4.52 9.2% $573.56 $622.36 $48.80 8.5%400 $61.19 $65.74 $4.55 7.4% $64.22 $69.68 $5.46 8.5% $746.40 $804.64 $58.24 7.8%500 $75.34 $80.61 $5.27 7.0% $79.14 $85.53 $6.39 8.1% $919.28 $987.00 $67.72 7.4%600 $89.50 $95.48 $5.98 6.7% $94.05 $101.38 $7.33 7.8% $1,092.20 $1,169.36 $77.16 7.1%700 $103.65 $110.35 $6.70 6.5% $108.96 $117.24 $8.28 7.6% $1,265.04 $1,351.76 $86.72 6.9%800 $117.80 $125.22 $7.42 6.3% $123.87 $133.09 $9.22 7.4% $1,437.88 $1,534.12 $96.24 6.7%900 $131.95 $140.09 $8.14 6.2% $138.78 $148.94 $10.16 7.3% $1,610.72 $1,716.48 $105.76 6.6%

1,000 $146.11 $154.95 $8.84 6.1% $153.69 $164.79 $11.10 7.2% $1,783.64 $1,898.76 $115.12 6.5%1,100 $160.26 $169.82 $9.56 6.0% $168.60 $180.64 $12.04 7.1% $1,956.48 $2,081.12 $124.64 6.4%1,200 $174.41 $184.69 $10.28 5.9% $183.51 $196.50 $12.99 7.1% $2,129.32 $2,263.52 $134.20 6.3%1,300 $188.56 $199.56 $11.00 5.8% $198.43 $212.35 $13.92 7.0% $2,302.20 $2,445.88 $143.68 6.2%1,400 $202.72 $214.43 $11.71 5.8% $213.34 $228.20 $14.86 7.0% $2,475.12 $2,628.24 $153.12 6.2%1,500 $216.87 $229.30 $12.43 5.7% $228.25 $244.05 $15.80 6.9% $2,647.96 $2,810.60 $162.64 6.1%1,600 $231.02 $244.16 $13.14 5.7% $243.16 $259.90 $16.74 6.9% $2,820.80 $2,992.88 $172.08 6.1%1,700 $245.17 $259.03 $13.86 5.7% $258.07 $275.76 $17.69 6.9% $2,993.64 $3,175.28 $181.64 6.1%1,800 $259.33 $273.90 $14.57 5.6% $272.98 $291.61 $18.63 6.8% $3,166.56 $3,357.64 $191.08 6.0%1,900 $273.48 $288.77 $15.29 5.6% $287.89 $307.46 $19.57 6.8% $3,339.40 $3,540.00 $200.60 6.0%1,938 $278.90 $294.46 $15.56 5.6% $293.60 $313.53 $19.93 6.8% $3,405.60 $3,609.80 $204.20 6.0%2,000 $287.63 $303.64 $16.01 5.6% $302.80 $323.31 $20.51 6.8% $3,512.24 $3,722.36 $210.12 6.0%2,100 $301.78 $318.51 $16.73 5.5% $317.71 $339.17 $21.46 6.8% $3,685.08 $3,904.76 $219.68 6.0%2,200 $315.94 $333.37 $17.43 5.5% $332.63 $355.02 $22.39 6.7% $3,858.04 $4,087.04 $229.00 5.9%2,232 $320.41 $338.07 $17.66 5.5% $337.34 $360.03 $22.69 6.7% $3,912.64 $4,144.68 $232.04 5.9%2,300 $330.09 $348.24 $18.15 5.5% $347.54 $370.87 $23.33 6.7% $4,030.88 $4,269.40 $238.52 5.9%2,400 $344.24 $363.11 $18.87 5.5% $362.45 $386.72 $24.27 6.7% $4,203.72 $4,451.76 $248.04 5.9%2,500 $358.39 $377.98 $19.59 5.5% $377.36 $402.57 $25.21 6.7% $4,376.56 $4,634.12 $257.56 5.9%2,600 $372.55 $392.85 $20.30 5.4% $392.27 $418.43 $26.16 6.7% $4,549.48 $4,816.52 $267.04 5.9%2,700 $386.70 $407.72 $21.02 5.4% $407.18 $434.28 $27.10 6.7% $4,722.32 $4,998.88 $276.56 5.9%2,800 $400.85 $422.59 $21.74 5.4% $422.09 $450.13 $28.04 6.6% $4,895.16 $5,181.24 $286.08 5.8%2,900 $415.00 $437.45 $22.45 5.4% $437.00 $465.98 $28.98 6.6% $5,068.00 $5,363.52 $295.52 5.8%3,000 $429.16 $452.32 $23.16 5.4% $451.92 $481.84 $29.92 6.6% $5,240.96 $5,545.92 $304.96 5.8%3,100 $443.31 $467.19 $23.88 5.4% $466.83 $497.69 $30.86 6.6% $5,413.80 $5,728.28 $314.48 5.8%3,200 $457.46 $482.06 $24.60 5.4% $481.74 $513.54 $31.80 6.6% $5,586.64 $5,910.64 $324.00 5.8%3,300 $471.61 $496.93 $25.32 5.4% $496.65 $529.39 $32.74 6.6% $5,759.48 $6,093.00 $333.52 5.8%3,400 $485.77 $511.80 $26.03 5.4% $511.56 $545.24 $33.68 6.6% $5,932.40 $6,275.36 $342.96 5.8%3,500 $499.92 $526.66 $26.74 5.3% $526.47 $561.10 $34.63 6.6% $6,105.24 $6,457.68 $352.44 5.8%3,600 $514.07 $541.53 $27.46 5.3% $541.38 $576.95 $35.57 6.6% $6,278.08 $6,640.04 $361.96 5.8%3,700 $528.22 $556.40 $28.18 5.3% $556.29 $592.80 $36.51 6.6% $6,450.92 $6,822.40 $371.48 5.8%3,800 $542.38 $571.27 $28.89 5.3% $571.20 $608.65 $37.45 6.6% $6,623.84 $7,004.76 $380.92 5.8%3,900 $556.53 $586.14 $29.61 5.3% $586.12 $624.50 $38.38 6.5% $6,796.72 $7,187.12 $390.40 5.7%4,000 $570.68 $601.01 $30.33 5.3% $601.03 $640.36 $39.33 6.5% $6,969.56 $7,369.52 $399.96 5.7%4,100 $584.83 $615.87 $31.04 5.3% $615.94 $656.21 $40.27 6.5% $7,142.40 $7,551.80 $409.40 5.7%4,200 $598.99 $630.74 $31.75 5.3% $630.85 $672.06 $41.21 6.5% $7,315.32 $7,734.16 $418.84 5.7%4,300 $613.14 $645.61 $32.47 5.3% $645.76 $687.91 $42.15 6.5% $7,488.16 $7,916.52 $428.36 5.7%4,400 $627.29 $660.48 $33.19 5.3% $660.67 $703.77 $43.10 6.5% $7,661.00 $8,098.92 $437.92 5.7%4,500 $641.44 $675.35 $33.91 5.3% $675.58 $719.62 $44.04 6.5% $7,833.84 $8,281.28 $447.44 5.7%4,600 $655.60 $690.22 $34.62 5.3% $690.49 $735.47 $44.98 6.5% $8,006.76 $8,463.64 $456.88 5.7%4,700 $669.75 $705.08 $35.33 5.3% $705.41 $751.32 $45.91 6.5% $8,179.64 $8,645.92 $466.28 5.7%4,800 $683.90 $719.95 $36.05 5.3% $720.32 $767.17 $46.85 6.5% $8,352.48 $8,828.28 $475.80 5.7%4,900 $698.05 $734.82 $36.77 5.3% $735.23 $783.03 $47.80 6.5% $8,525.32 $9,010.68 $485.36 5.7%5,000 $712.21 $749.69 $37.48 5.3% $750.14 $798.88 $48.74 6.5% $8,698.24 $9,193.04 $494.80 5.7%


Residential Geothermal & Heat Pump Service (RGT) - Detailed Customer Impact Analysis









100 $18.91 $21.40 $2.49 13.2% $19.62 $22.23 $2.61 13.3% $229.76 $260.12 $30.36 13.2%200 $35.02 $39.09 $4.07 11.6% $36.42 $40.75 $4.33 11.9% $425.84 $475.72 $49.88 11.7%300 $51.12 $56.78 $5.66 11.1% $53.23 $59.27 $6.04 11.3% $621.88 $691.32 $69.44 11.2%400 $67.23 $74.47 $7.24 10.8% $70.04 $77.79 $7.75 11.1% $818.00 $906.92 $88.92 10.9%500 $83.33 $92.16 $8.83 10.6% $86.84 $96.31 $9.47 10.9% $1,014.00 $1,122.52 $108.52 10.7%600 $99.43 $109.85 $10.42 10.5% $103.65 $114.83 $11.18 10.8% $1,210.04 $1,338.12 $128.08 10.6%700 $115.54 $127.54 $12.00 10.4% $120.46 $133.35 $12.89 10.7% $1,406.16 $1,553.72 $147.56 10.5%800 $131.64 $145.23 $13.59 10.3% $137.26 $151.87 $14.61 10.6% $1,602.16 $1,769.32 $167.16 10.4%900 $147.75 $162.91 $15.16 10.3% $154.07 $170.39 $16.32 10.6% $1,798.28 $1,984.84 $186.56 10.4%

1,000 $163.85 $180.60 $16.75 10.2% $170.88 $188.91 $18.03 10.6% $1,994.32 $2,200.44 $206.12 10.3%1,100 $175.41 $192.30 $16.89 9.6% $182.74 $200.91 $18.17 9.9% $2,134.24 $2,342.04 $207.80 9.7%1,200 $186.97 $204.00 $17.03 9.1% $194.60 $212.91 $18.31 9.4% $2,274.16 $2,483.64 $209.48 9.2%1,300 $198.53 $215.69 $17.16 8.6% $206.46 $224.90 $18.44 8.9% $2,414.08 $2,625.12 $211.04 8.7%1,400 $210.09 $227.39 $17.30 8.2% $218.32 $236.90 $18.58 8.5% $2,554.00 $2,766.72 $212.72 8.3%1,500 $221.65 $239.09 $17.44 7.9% $230.18 $248.90 $18.72 8.1% $2,693.92 $2,908.32 $214.40 8.0%1,600 $233.21 $250.79 $17.58 7.5% $242.04 $260.90 $18.86 7.8% $2,833.84 $3,049.92 $216.08 7.6%1,700 $244.77 $262.48 $17.71 7.2% $253.90 $272.89 $18.99 7.5% $2,973.76 $3,191.40 $217.64 7.3%1,800 $256.33 $274.18 $17.85 7.0% $265.76 $284.89 $19.13 7.2% $3,113.68 $3,333.00 $219.32 7.0%1,900 $267.89 $285.88 $17.99 6.7% $277.62 $296.89 $19.27 6.9% $3,253.60 $3,474.60 $221.00 6.8%2,000 $279.45 $297.57 $18.12 6.5% $289.48 $308.89 $19.41 6.7% $3,393.52 $3,616.12 $222.60 6.6%2,100 $291.01 $309.27 $18.26 6.3% $304.35 $324.85 $20.50 6.7% $3,545.48 $3,773.56 $228.08 6.4%2,200 $304.81 $323.93 $19.12 6.3% $319.21 $340.82 $21.61 6.8% $3,715.32 $3,954.72 $239.40 6.4%2,300 $319.18 $339.32 $20.14 6.3% $333.47 $356.00 $22.53 6.8% $3,887.32 $4,138.56 $251.24 6.5%2,400 $332.98 $353.98 $21.00 6.3% $348.35 $371.97 $23.62 6.8% $4,057.24 $4,319.72 $262.48 6.5%2,500 $347.35 $369.38 $22.03 6.3% $363.21 $387.94 $24.73 6.8% $4,231.64 $4,506.80 $275.16 6.5%2,600 $361.71 $384.77 $23.06 6.4% $378.08 $403.90 $25.82 6.8% $4,406.00 $4,693.76 $287.76 6.5%2,700 $375.52 $399.43 $23.91 6.4% $392.94 $419.87 $26.93 6.9% $4,575.92 $4,874.92 $299.00 6.5%2,800 $389.88 $414.83 $24.95 6.4% $407.81 $435.84 $28.03 6.9% $4,750.28 $5,062.00 $311.72 6.6%2,900 $404.25 $430.23 $25.98 6.4% $422.67 $451.81 $29.14 6.9% $4,924.68 $5,249.08 $324.40 6.6%3,000 $418.61 $445.62 $27.01 6.5% $437.54 $467.77 $30.23 6.9% $5,099.04 $5,436.04 $337.00 6.6%3,500 $489.32 $521.13 $31.81 6.5% $511.86 $547.61 $35.75 7.0% $5,962.00 $6,359.48 $397.48 6.7%4,000 $560.58 $597.37 $36.79 6.6% $586.20 $627.45 $41.25 7.0% $6,829.44 $7,288.76 $459.32 6.7%4,237 $594.16 $633.26 $39.10 6.6% $621.54 $665.43 $43.89 7.1% $7,239.44 $7,727.80 $488.36 6.7%4,500 $631.27 $672.88 $41.61 6.6% $660.52 $707.29 $46.77 7.1% $7,692.24 $8,212.20 $519.96 6.8%4,861 $682.52 $727.66 $45.14 6.6% $714.13 $764.87 $50.74 7.1% $8,316.68 $8,880.76 $564.08 6.8%5,000 $702.54 $749.12 $46.58 6.6% $734.85 $787.13 $52.28 7.1% $8,559.72 $9,141.48 $581.76 6.8%6,000 $844.50 $900.87 $56.37 6.7% $883.51 $946.81 $63.30 7.2% $10,290.04 $10,994.20 $704.16 6.8%7,000 $986.47 $1,052.62 $66.15 6.7% $1,031.56 $1,105.68 $74.12 7.2% $12,018.00 $12,843.68 $825.68 6.9%8,000 $1,129.00 $1,205.11 $76.11 6.7% $1,180.22 $1,265.36 $85.14 7.2% $13,752.88 $14,702.32 $949.44 6.9%9,000 $1,270.97 $1,356.86 $85.89 6.8% $1,328.88 $1,425.04 $96.16 7.2% $15,483.28 $16,555.04 $1,071.76 6.9%

10,000 $1,412.92 $1,508.61 $95.69 6.8% $1,477.53 $1,584.71 $107.18 7.3% $17,213.48 $18,407.72 $1,194.24 6.9%15,000 $2,123.31 $2,268.09 $144.78 6.8% $2,220.21 $2,382.31 $162.10 7.3% $25,867.32 $27,673.96 $1,806.64 7.0%20,000 $2,833.69 $3,027.58 $193.89 6.8% $2,962.89 $3,179.89 $217.00 7.3% $34,521.08 $36,940.20 $2,419.12 7.0%25,000 $3,544.08 $3,787.06 $242.98 6.9% $3,704.96 $3,976.70 $271.74 7.3% $43,172.48 $46,203.28 $3,030.80 7.0%30,000 $4,254.47 $4,546.55 $292.08 6.9% $4,447.64 $4,774.28 $326.64 7.3% $51,826.32 $55,469.52 $3,643.20 7.0%35,000 $4,964.85 $5,306.03 $341.18 6.9% $5,190.32 $5,571.88 $381.56 7.4% $60,480.08 $64,735.76 $4,255.68 7.0%40,000 $5,675.24 $6,065.52 $390.28 6.9% $5,933.00 $6,369.46 $436.46 7.4% $69,133.92 $74,002.00 $4,868.08 7.0%45,000 $6,385.62 $6,825.00 $439.38 6.9% $6,675.68 $7,167.06 $491.38 7.4% $77,787.68 $83,268.24 $5,480.56 7.0%50,000 $7,096.01 $7,584.49 $488.48 6.9% $7,418.36 $7,964.65 $546.29 7.4% $86,441.52 $92,534.52 $6,093.00 7.0%



General Service Secondary (GS) - Detailed Customer Impact Analysis








150,000 $18,285.72 $19,312.79 $1,027.07 5.6% $19,390.65 $20,492.01 $1,101.36 5.7% $223,848.36 $236,470.36 $12,622.00 5.6%160,000 $19,502.50 $20,596.54 $1,094.04 5.6% $20,681.33 $21,854.69 $1,173.36 5.7% $238,745.32 $252,191.08 $13,445.76 5.6%170,000 $20,719.86 $21,881.08 $1,161.22 5.6% $21,972.00 $23,217.37 $1,245.37 5.7% $253,646.88 $267,918.12 $14,271.24 5.6%180,000 $21,936.64 $23,164.83 $1,228.19 5.6% $23,262.67 $24,580.04 $1,317.37 5.7% $268,543.80 $283,638.80 $15,095.00 5.6%190,000 $23,154.01 $24,449.38 $1,295.37 5.6% $24,553.34 $25,942.73 $1,389.39 5.7% $283,445.44 $299,365.96 $15,920.52 5.6%200,000 $24,370.78 $25,733.13 $1,362.35 5.6% $25,844.02 $27,305.41 $1,461.39 5.7% $298,342.32 $315,086.68 $16,744.36 5.6%210,000 $25,587.56 $27,016.87 $1,429.31 5.6% $27,134.70 $28,668.09 $1,533.39 5.7% $313,239.28 $330,807.32 $17,568.04 5.6%220,000 $26,804.92 $28,301.41 $1,496.49 5.6% $28,425.37 $30,030.78 $1,605.41 5.6% $328,140.84 $346,534.40 $18,393.56 5.6%230,000 $28,021.70 $29,585.17 $1,563.47 5.6% $29,716.04 $31,393.45 $1,677.41 5.6% $343,037.76 $362,255.16 $19,217.40 5.6%237,109 $28,887.21 $30,498.45 $1,611.24 5.6% $30,633.94 $32,362.68 $1,728.74 5.6% $353,633.44 $373,438.32 $19,804.88 5.6%240,000 $29,239.06 $30,869.71 $1,630.65 5.6% $31,007.34 $32,756.99 $1,749.65 5.6% $357,941.84 $377,985.64 $20,043.80 5.6%250,000 $30,455.84 $32,153.46 $1,697.62 5.6% $32,298.02 $34,119.67 $1,821.65 5.6% $372,838.80 $393,706.36 $20,867.56 5.6%260,000 $31,672.62 $33,437.21 $1,764.59 5.6% $33,588.69 $35,482.35 $1,893.66 5.6% $387,735.72 $409,427.08 $21,691.36 5.6%265,029 $32,284.97 $34,083.41 $1,798.44 5.6% $34,237.61 $36,167.42 $1,929.81 5.6% $395,230.20 $417,336.96 $22,106.76 5.6%270,000 $32,889.98 $34,721.75 $1,831.77 5.6% $34,879.37 $36,845.03 $1,965.66 5.6% $402,637.32 $425,154.12 $22,516.80 5.6%280,000 $34,106.76 $36,005.50 $1,898.74 5.6% $36,170.03 $38,207.71 $2,037.68 5.6% $417,534.20 $440,874.84 $23,340.64 5.6%290,000 $35,324.13 $37,290.05 $1,965.92 5.6% $37,460.71 $39,570.39 $2,109.68 5.6% $432,435.88 $456,601.96 $24,166.08 5.6%300,000 $36,540.90 $38,573.79 $2,032.89 5.6% $38,751.39 $40,933.07 $2,181.68 5.6% $447,332.76 $472,322.60 $24,989.84 5.6%310,000 $37,757.68 $39,857.54 $2,099.86 5.6% $40,042.06 $42,295.76 $2,253.70 5.6% $462,229.68 $488,043.36 $25,813.68 5.6%320,000 $38,975.04 $41,142.08 $2,167.04 5.6% $41,332.74 $43,658.44 $2,325.70 5.6% $477,131.28 $503,770.40 $26,639.12 5.6%330,000 $40,191.82 $42,425.84 $2,234.02 5.6% $42,623.40 $45,021.11 $2,397.71 5.6% $492,028.16 $519,491.16 $27,463.00 5.6%340,000 $41,408.60 $43,709.58 $2,300.98 5.6% $43,914.08 $46,383.80 $2,469.72 5.6% $506,925.12 $535,211.84 $28,286.72 5.6%350,000 $42,625.96 $44,994.12 $2,368.16 5.6% $45,204.76 $47,746.48 $2,541.72 5.6% $521,826.72 $550,938.88 $29,112.16 5.6%360,000 $43,842.74 $46,277.88 $2,435.14 5.6% $46,495.43 $49,109.16 $2,613.73 5.6% $536,723.64 $566,659.68 $29,936.04 5.6%370,000 $45,060.10 $47,562.42 $2,502.32 5.6% $47,786.11 $50,471.84 $2,685.73 5.6% $551,625.24 $582,386.72 $30,761.48 5.6%380,000 $46,276.88 $48,846.17 $2,569.29 5.6% $49,076.77 $51,834.52 $2,757.75 5.6% $566,522.12 $598,107.44 $31,585.32 5.6%390,000 $47,493.65 $50,129.91 $2,636.26 5.6% $50,367.45 $53,197.20 $2,829.75 5.6% $581,419.00 $613,828.08 $32,409.08 5.6%400,000 $48,711.02 $51,414.46 $2,703.44 5.5% $51,658.13 $54,559.88 $2,901.75 5.6% $596,320.68 $629,555.20 $33,234.52 5.6%410,000 $49,927.80 $52,698.21 $2,770.41 5.5% $52,948.80 $55,922.57 $2,973.77 5.6% $611,217.60 $645,275.96 $34,058.36 5.6%420,000 $51,145.16 $53,982.75 $2,837.59 5.5% $54,239.48 $57,285.25 $3,045.77 5.6% $626,119.20 $661,003.00 $34,883.80 5.6%430,000 $52,361.94 $55,266.50 $2,904.56 5.5% $55,530.14 $58,647.92 $3,117.78 5.6% $641,016.08 $676,723.68 $35,707.60 5.6%440,000 $53,578.72 $56,550.25 $2,971.53 5.5% $56,820.82 $60,010.61 $3,189.79 5.6% $655,913.04 $692,444.44 $36,531.40 5.6%450,000 $54,796.08 $57,834.79 $3,038.71 5.5% $58,111.50 $61,373.29 $3,261.79 5.6% $670,814.64 $708,171.48 $37,356.84 5.6%460,000 $56,012.86 $59,118.55 $3,105.69 5.5% $59,402.17 $62,735.97 $3,333.80 5.6% $685,711.56 $723,892.28 $38,180.72 5.6%470,000 $57,230.22 $60,403.09 $3,172.87 5.5% $60,692.85 $64,098.65 $3,405.80 5.6% $700,613.16 $739,619.32 $39,006.16 5.6%480,000 $58,447.00 $61,686.83 $3,239.83 5.5% $61,983.51 $65,461.33 $3,477.82 5.6% $715,510.04 $755,339.96 $39,829.92 5.6%490,000 $59,663.77 $62,970.58 $3,306.81 5.5% $63,274.19 $66,824.01 $3,549.82 5.6% $730,406.92 $771,060.68 $40,653.76 5.6%500,000 $60,881.14 $64,255.13 $3,373.99 5.5% $64,564.87 $68,186.69 $3,621.82 5.6% $745,308.60 $786,787.80 $41,479.20 5.6%510,000 $62,097.92 $65,538.88 $3,440.96 5.5% $65,855.54 $69,549.38 $3,693.84 5.6% $760,205.52 $802,508.56 $42,303.04 5.6%520,000 $63,315.28 $66,823.42 $3,508.14 5.5% $67,146.22 $70,912.06 $3,765.84 5.6% $775,107.12 $818,235.60 $43,128.48 5.6%530,000 $64,532.06 $68,107.17 $3,575.11 5.5% $68,436.88 $72,274.73 $3,837.85 5.6% $790,004.00 $833,956.28 $43,952.28 5.6%540,000 $65,748.84 $69,390.92 $3,642.08 5.5% $69,727.56 $73,637.42 $3,909.86 5.6% $804,900.96 $849,677.04 $44,776.08 5.6%550,000 $66,966.20 $70,675.46 $3,709.26 5.5% $71,018.24 $75,000.10 $3,981.86 5.6% $819,802.56 $865,404.08 $45,601.52 5.6%560,000 $68,182.97 $71,959.20 $3,776.23 5.5% $72,308.91 $76,362.78 $4,053.87 5.6% $834,699.40 $881,124.72 $46,425.32 5.6%570,000 $69,400.34 $73,243.76 $3,843.42 5.5% $73,599.59 $77,725.46 $4,125.87 5.6% $849,601.08 $896,851.92 $47,250.84 5.6%580,000 $70,617.12 $74,527.50 $3,910.38 5.5% $74,890.25 $79,088.14 $4,197.89 5.6% $864,497.96 $912,572.56 $48,074.60 5.6%590,000 $71,833.89 $75,811.25 $3,977.36 5.5% $76,180.93 $80,450.82 $4,269.89 5.6% $879,394.84 $928,293.28 $48,898.44 5.6%600,000 $73,051.26 $77,095.80 $4,044.54 5.5% $77,471.61 $81,813.50 $4,341.89 5.6% $894,296.52 $944,020.40 $49,723.88 5.6%



General Service Secondary Time-of-Day (GST) - Detailed Customer Impact Analysis








200,000 $20,408.51 $20,648.54 $240.03 1.2% $18,360.84 $18,620.00 $259.16 1.4% $236,711.44 $239,668.32 $2,956.88 1.2%210,000 $21,426.54 $21,677.85 $251.31 1.2% $19,276.62 $19,548.03 $271.41 1.4% $248,518.80 $251,614.92 $3,096.12 1.2%220,000 $22,445.11 $22,707.73 $262.62 1.2% $20,192.41 $20,476.06 $283.65 1.4% $260,330.52 $263,566.08 $3,235.56 1.2%230,000 $23,463.11 $23,737.00 $273.89 1.2% $21,108.16 $21,404.05 $295.89 1.4% $272,137.52 $275,512.20 $3,374.68 1.2%240,000 $24,481.13 $24,766.31 $285.18 1.2% $22,023.93 $22,332.07 $308.14 1.4% $283,944.76 $287,458.76 $3,514.00 1.2%250,000 $25,498.33 $25,794.78 $296.45 1.2% $22,938.31 $23,258.66 $320.35 1.4% $295,739.88 $299,392.88 $3,653.00 1.2%260,000 $26,516.88 $26,824.66 $307.78 1.2% $23,854.09 $24,186.69 $332.60 1.4% $307,551.40 $311,344.04 $3,792.64 1.2%270,000 $27,534.89 $27,853.93 $319.04 1.2% $24,769.84 $25,114.68 $344.84 1.4% $319,358.48 $323,290.16 $3,931.68 1.2%280,000 $28,552.12 $28,882.44 $330.32 1.2% $25,684.82 $26,041.91 $357.09 1.4% $331,156.24 $335,227.16 $4,070.92 1.2%290,000 $29,570.12 $29,911.72 $341.60 1.2% $26,600.57 $26,969.90 $369.33 1.4% $342,963.24 $347,173.36 $4,210.12 1.2%300,000 $30,588.14 $30,941.02 $352.88 1.2% $27,516.34 $27,897.92 $381.58 1.4% $354,770.48 $359,119.84 $4,349.36 1.2%310,000 $31,606.66 $31,970.86 $364.20 1.2% $28,432.09 $28,825.91 $393.82 1.4% $366,581.64 $371,070.52 $4,488.88 1.2%320,000 $32,624.69 $33,000.17 $375.48 1.2% $29,347.87 $29,753.94 $406.07 1.4% $378,389.00 $383,017.12 $4,628.12 1.2%330,000 $33,642.69 $34,029.45 $386.76 1.1% $30,263.62 $30,681.93 $418.31 1.4% $390,196.00 $394,963.32 $4,767.32 1.2%340,000 $34,660.72 $35,058.75 $398.03 1.1% $31,179.39 $31,609.95 $430.56 1.4% $402,003.32 $406,909.80 $4,906.48 1.2%346,861 $35,359.27 $35,765.04 $405.77 1.1% $31,807.84 $32,246.81 $438.97 1.4% $410,105.52 $415,107.56 $5,002.04 1.2%350,000 $35,678.72 $36,088.02 $409.30 1.1% $32,095.14 $32,537.94 $442.80 1.4% $413,810.32 $418,855.92 $5,045.60 1.2%360,000 $36,697.28 $37,117.90 $420.62 1.1% $33,010.93 $33,465.97 $455.04 1.4% $425,621.96 $430,807.08 $5,185.12 1.2%370,000 $37,715.26 $38,147.16 $431.90 1.1% $33,926.66 $34,393.95 $467.29 1.4% $437,428.72 $442,753.08 $5,324.36 1.2%380,000 $38,733.30 $39,176.48 $443.18 1.1% $34,842.45 $35,321.98 $479.53 1.4% $449,236.20 $454,699.76 $5,463.56 1.2%390,000 $39,750.49 $40,204.95 $454.46 1.1% $35,757.39 $36,249.17 $491.78 1.4% $461,033.48 $466,636.28 $5,602.80 1.2%390,874 $39,840.10 $40,295.54 $455.44 1.1% $35,837.98 $36,330.83 $492.85 1.4% $462,072.72 $467,687.64 $5,614.92 1.2%400,000 $40,768.53 $41,234.27 $465.74 1.1% $36,673.18 $37,177.20 $504.02 1.4% $472,840.96 $478,582.96 $5,742.00 1.2%410,000 $41,787.05 $42,264.10 $477.05 1.1% $37,588.92 $38,105.19 $516.27 1.4% $484,652.08 $490,533.56 $5,881.48 1.2%420,000 $42,804.29 $43,292.62 $488.33 1.1% $38,503.35 $39,031.81 $528.46 1.4% $496,447.72 $502,468.20 $6,020.48 1.2%430,000 $43,822.31 $44,321.92 $499.61 1.1% $39,419.12 $39,959.83 $540.71 1.4% $508,254.96 $514,414.68 $6,159.72 1.2%440,000 $44,840.31 $45,351.19 $510.88 1.1% $40,334.87 $40,887.82 $552.95 1.4% $520,061.96 $526,360.80 $6,298.84 1.2%450,000 $45,858.87 $46,381.07 $522.20 1.1% $41,250.65 $41,815.85 $565.20 1.4% $531,873.56 $538,311.96 $6,438.40 1.2%460,000 $46,876.87 $47,410.34 $533.47 1.1% $42,166.40 $42,743.84 $577.44 1.4% $543,680.56 $550,258.08 $6,577.52 1.2%470,000 $47,894.89 $48,439.65 $544.76 1.1% $43,082.17 $43,671.86 $589.69 1.4% $555,487.80 $562,204.64 $6,716.84 1.2%480,000 $48,912.89 $49,468.92 $556.03 1.1% $43,997.92 $44,599.85 $601.93 1.4% $567,294.80 $574,150.76 $6,855.96 1.2%490,000 $49,930.93 $50,498.24 $567.31 1.1% $44,913.71 $45,527.88 $614.17 1.4% $579,102.28 $586,097.44 $6,995.16 1.2%500,000 $50,948.64 $51,527.27 $578.63 1.1% $45,828.65 $46,455.07 $626.42 1.4% $590,903.72 $598,038.44 $7,134.72 1.2%510,000 $51,966.68 $52,556.59 $589.91 1.1% $46,744.44 $47,383.10 $638.66 1.4% $602,711.20 $609,985.12 $7,273.92 1.2%520,000 $52,984.67 $53,585.85 $601.18 1.1% $47,660.17 $48,311.08 $650.91 1.4% $614,518.04 $621,931.12 $7,413.08 1.2%530,000 $54,002.71 $54,615.16 $612.45 1.1% $48,575.96 $49,239.11 $663.15 1.4% $626,325.52 $633,877.72 $7,552.20 1.2%540,000 $55,020.70 $55,644.44 $623.74 1.1% $49,491.70 $50,167.10 $675.40 1.4% $638,132.40 $645,823.92 $7,691.52 1.2%560,000 $57,057.25 $57,703.58 $646.33 1.1% $51,323.23 $52,023.11 $699.88 1.4% $661,750.92 $669,721.08 $7,970.16 1.2%580,000 $59,093.28 $59,762.17 $668.89 1.1% $53,154.76 $53,879.13 $724.37 1.4% $685,365.28 $693,613.88 $8,248.60 1.2%600,000 $61,129.03 $61,820.51 $691.48 1.1% $54,984.91 $55,733.74 $748.83 1.4% $708,971.88 $717,499.04 $8,527.16 1.2%620,000 $63,164.26 $63,878.29 $714.03 1.1% $56,815.64 $57,588.96 $773.32 1.4% $732,576.64 $741,382.16 $8,805.52 1.2%640,000 $65,200.86 $65,937.48 $736.62 1.1% $58,647.21 $59,445.02 $797.81 1.4% $756,195.72 $765,279.92 $9,084.20 1.2%660,000 $67,236.88 $67,996.06 $759.18 1.1% $60,478.73 $61,301.03 $822.30 1.4% $779,809.96 $789,172.60 $9,362.64 1.2%680,000 $69,272.91 $70,054.65 $781.74 1.1% $62,310.26 $63,157.05 $846.79 1.4% $803,424.32 $813,065.40 $9,641.08 1.2%700,000 $71,309.46 $72,113.79 $804.33 1.1% $64,141.78 $65,013.06 $871.28 1.4% $827,042.80 $836,962.56 $9,919.76 1.2%720,000 $73,344.69 $74,171.58 $826.89 1.1% $65,972.51 $66,868.28 $895.77 1.4% $850,647.56 $860,845.76 $10,198.20 1.2%740,000 $75,381.23 $76,230.72 $849.49 1.1% $67,804.03 $68,724.29 $920.26 1.4% $874,265.96 $884,742.92 $10,476.96 1.2%760,000 $77,416.46 $78,288.51 $872.05 1.1% $69,634.20 $70,578.90 $944.70 1.4% $897,868.48 $908,623.68 $10,755.20 1.2%780,000 $79,453.01 $80,347.65 $894.64 1.1% $71,465.72 $72,434.91 $969.19 1.4% $921,486.96 $932,520.84 $11,033.88 1.2%800,000 $81,489.04 $82,406.23 $917.19 1.1% $73,297.25 $74,290.93 $993.68 1.4% $945,101.32 $956,413.56 $11,312.24 1.2%



General Service Primary (GP) - Detailed Customer Impact Analysis








200,000 $19,435.35 $19,672.09 $236.74 1.2% $16,326.43 $16,561.02 $234.59 1.4% $220,788.52 $223,620.80 $2,832.28 1.3%250,000 $24,242.18 $24,522.80 $280.62 1.2% $20,356.12 $20,634.05 $277.93 1.4% $275,361.92 $278,718.60 $3,356.68 1.2%300,000 $29,049.77 $29,374.26 $324.49 1.1% $24,386.57 $24,707.84 $321.27 1.3% $329,944.44 $333,825.44 $3,881.00 1.2%350,000 $33,856.54 $34,224.92 $368.38 1.1% $28,416.22 $28,780.84 $364.62 1.3% $384,517.20 $388,922.72 $4,405.52 1.1%400,000 $38,663.34 $39,075.57 $412.23 1.1% $32,445.48 $32,853.41 $407.93 1.3% $439,088.64 $444,018.20 $4,929.56 1.1%450,000 $43,470.12 $43,926.23 $456.11 1.0% $36,475.14 $36,926.40 $451.26 1.2% $493,661.52 $499,115.44 $5,453.92 1.1%500,000 $48,277.70 $48,777.68 $499.98 1.0% $40,505.58 $41,000.19 $494.61 1.2% $548,243.92 $554,222.20 $5,978.28 1.1%550,000 $53,084.88 $53,628.76 $543.88 1.0% $44,535.23 $45,073.18 $537.95 1.2% $602,819.96 $609,322.80 $6,502.84 1.1%600,000 $57,891.67 $58,479.42 $587.75 1.0% $48,564.49 $49,145.75 $581.26 1.2% $657,391.32 $664,418.36 $7,027.04 1.1%650,000 $62,698.49 $63,330.13 $631.64 1.0% $52,594.18 $53,218.78 $624.60 1.2% $711,964.64 $719,516.16 $7,551.52 1.1%700,000 $67,506.07 $68,181.57 $675.50 1.0% $56,624.62 $57,292.56 $667.94 1.2% $766,547.04 $774,622.80 $8,075.76 1.1%750,000 $72,312.85 $73,032.23 $719.38 1.0% $60,654.28 $61,365.56 $711.28 1.2% $821,119.92 $829,720.08 $8,600.16 1.0%800,000 $77,120.44 $77,883.69 $763.25 1.0% $64,684.73 $65,439.35 $754.62 1.2% $875,702.44 $884,826.92 $9,124.48 1.0%850,000 $81,926.43 $82,733.55 $807.12 1.0% $68,713.18 $69,511.13 $797.95 1.2% $930,264.16 $939,912.92 $9,648.76 1.0%900,000 $86,734.01 $87,585.01 $851.00 1.0% $72,743.63 $73,584.92 $841.29 1.2% $984,846.60 $995,019.76 $10,173.16 1.0%950,000 $91,540.80 $92,435.66 $894.86 1.0% $76,773.28 $77,657.91 $884.63 1.2% $1,039,419.52 $1,050,116.92 $10,697.40 1.0%

1,000,000 $96,348.36 $97,287.11 $938.75 1.0% $80,803.72 $81,731.70 $927.98 1.1% $1,094,001.76 $1,105,223.68 $11,221.92 1.0%1,042,302 $100,414.45 $101,390.29 $975.84 1.0% $84,212.17 $85,176.77 $964.60 1.1% $1,140,164.28 $1,151,829.40 $11,665.12 1.0%1,050,000 $101,155.16 $102,137.77 $982.61 1.0% $84,833.39 $85,804.69 $971.30 1.1% $1,148,574.84 $1,160,320.92 $11,746.08 1.0%1,100,000 $105,961.98 $106,988.48 $1,026.50 1.0% $88,862.68 $89,877.30 $1,014.62 1.1% $1,203,146.56 $1,215,417.04 $12,270.48 1.0%1,117,675 $107,661.77 $108,703.78 $1,042.01 1.0% $90,287.82 $91,317.78 $1,029.96 1.1% $1,222,445.44 $1,234,901.36 $12,455.92 1.0%1,150,000 $110,768.76 $111,839.14 $1,070.38 1.0% $92,892.33 $93,950.30 $1,057.97 1.1% $1,257,719.40 $1,270,514.32 $12,794.92 1.0%1,200,000 $115,576.36 $116,690.59 $1,114.23 1.0% $96,922.79 $98,024.09 $1,101.30 1.1% $1,312,302.04 $1,325,621.08 $13,319.04 1.0%1,250,000 $120,383.14 $121,541.25 $1,158.11 1.0% $100,952.44 $102,097.09 $1,144.65 1.1% $1,366,874.88 $1,380,718.36 $13,843.48 1.0%1,300,000 $125,190.72 $126,392.70 $1,201.98 1.0% $104,982.88 $106,170.87 $1,187.99 1.1% $1,421,457.28 $1,435,825.08 $14,367.80 1.0%1,350,000 $129,996.71 $131,242.56 $1,245.85 1.0% $109,011.35 $110,242.64 $1,231.29 1.1% $1,476,019.08 $1,490,911.04 $14,891.96 1.0%1,400,000 $134,804.29 $136,094.02 $1,289.73 1.0% $113,041.80 $114,316.44 $1,274.64 1.1% $1,530,601.52 $1,546,017.92 $15,416.40 1.0%1,450,000 $139,611.08 $140,944.67 $1,333.59 1.0% $117,071.45 $118,389.43 $1,317.98 1.1% $1,585,174.44 $1,601,115.08 $15,940.64 1.0%1,500,000 $144,418.69 $145,796.17 $1,377.48 1.0% $121,101.93 $122,463.26 $1,361.33 1.1% $1,639,757.24 $1,656,222.40 $16,465.16 1.0%1,550,000 $149,224.69 $150,646.04 $1,421.35 1.0% $125,130.39 $126,535.04 $1,404.65 1.1% $1,694,319.08 $1,711,308.48 $16,989.40 1.0%1,600,000 $154,032.65 $155,497.91 $1,465.26 1.0% $129,160.83 $130,608.82 $1,447.99 1.1% $1,748,904.52 $1,766,418.56 $17,514.04 1.0%1,650,000 $158,839.44 $160,348.57 $1,509.13 1.0% $133,190.49 $134,681.82 $1,491.33 1.1% $1,803,477.48 $1,821,515.84 $18,038.36 1.0%1,700,000 $163,647.02 $165,200.03 $1,553.01 0.9% $137,220.94 $138,755.61 $1,534.67 1.1% $1,858,059.92 $1,876,622.68 $18,562.76 1.0%1,750,000 $168,453.81 $170,050.68 $1,596.87 0.9% $141,250.59 $142,828.60 $1,578.01 1.1% $1,912,632.84 $1,931,719.84 $19,087.00 1.0%1,800,000 $173,260.59 $174,901.34 $1,640.75 0.9% $145,279.85 $146,901.17 $1,621.32 1.1% $1,967,204.12 $1,986,815.40 $19,611.28 1.0%1,850,000 $178,067.38 $179,751.99 $1,684.61 0.9% $149,309.50 $150,974.15 $1,664.65 1.1% $2,021,777.04 $2,041,912.52 $20,135.48 1.0%1,900,000 $182,874.97 $184,603.46 $1,728.49 0.9% $153,339.95 $155,047.95 $1,708.00 1.1% $2,076,359.56 $2,097,019.48 $20,659.92 1.0%1,950,000 $187,681.78 $189,454.16 $1,772.38 0.9% $157,369.64 $159,120.98 $1,751.34 1.1% $2,130,932.80 $2,152,117.20 $21,184.40 1.0%2,000,000 $192,489.38 $194,305.61 $1,816.23 0.9% $161,400.10 $163,194.77 $1,794.67 1.1% $2,185,515.44 $2,207,223.96 $21,708.52 1.0%2,050,000 $197,295.36 $199,155.47 $1,860.11 0.9% $165,428.55 $167,266.55 $1,838.00 1.1% $2,240,077.08 $2,262,309.96 $22,232.88 1.0%2,100,000 $202,102.94 $204,006.92 $1,903.98 0.9% $169,458.99 $171,340.33 $1,881.34 1.1% $2,294,659.48 $2,317,416.68 $22,757.20 1.0%2,150,000 $206,909.73 $208,857.58 $1,947.85 0.9% $173,488.64 $175,413.32 $1,924.68 1.1% $2,349,232.40 $2,372,513.92 $23,281.52 1.0%2,200,000 $211,717.31 $213,709.04 $1,991.73 0.9% $177,519.10 $179,487.12 $1,968.02 1.1% $2,403,814.88 $2,427,620.80 $23,805.92 1.0%2,250,000 $216,524.09 $218,559.69 $2,035.60 0.9% $181,548.75 $183,560.11 $2,011.36 1.1% $2,458,387.72 $2,482,717.96 $24,330.24 1.0%2,300,000 $221,330.87 $223,410.35 $2,079.48 0.9% $185,578.01 $187,632.69 $2,054.68 1.1% $2,512,959.00 $2,537,813.56 $24,854.56 1.0%2,350,000 $226,137.70 $228,261.06 $2,123.36 0.9% $189,607.70 $191,705.72 $2,098.02 1.1% $2,567,532.40 $2,592,911.36 $25,378.96 1.0%2,400,000 $230,945.28 $233,112.51 $2,167.23 0.9% $193,638.14 $195,779.50 $2,141.36 1.1% $2,622,114.80 $2,648,018.08 $25,903.28 1.0%2,450,000 $235,752.06 $237,963.17 $2,211.11 0.9% $197,667.79 $199,852.50 $2,184.71 1.1% $2,676,687.64 $2,703,115.36 $26,427.72 1.0%



General Service Transmission (GT) - Detailed Customer Impact Analysis




Exhibit JC-14Schedule JLA-1 (12+0)

Line 12 ME 6/30/2016

No. Description Actual (1) Adjustments CWC Leads/Lags Dollar Days CWC CWC Leads/Lags Dollar Days

1 Operating Revenues2 Electric Revenues 1,687,386,537$ 1,687,386,537$ 47.31 79,832,737,426$ 46,090,753$ 1,641,295,784$ 47.42 77,835,581,021$

3 NJ Sales Tax 123,343,721$ 123,343,721 48.13 5,936,430,470 3,369,118 119,974,602 48.13 5,774,277,612

4 Other Revenues 58,506,617 58,506,617 66.49 3,889,890,022 39,560,235 18,946,382 175.58 3,326,513,028

1,745,893,154$ 123,343,721$ 1,869,236,875$ 47.97 89,659,057,918$ 89,020,106$ 1,780,216,769$ 48.83 86,936,371,662$

5 Operations and Maintenance 1,340,522,578$ (63,006,519)$ 1,277,516,059$ 25.27 32,286,707,677$ 37,039,350$ 1,240,476,708$ 34.95 43,357,504,161$

6 Depreciation and Amortization 147,031,845 147,031,845 ‐ ‐ 26,458,388 120,573,457

7 Regulatory Debits 104,786,998 104,786,998 ‐ ‐ 155,834 104,631,164

8 Regulatory Credits (36,096,672) (36,096,672) ‐ ‐ (5,412,148) (30,684,524)

9 Taxes Other Than Income 14,047,787 14,047,787 (8.18) (114,864,368) 2,078,815 11,968,972 (8.67) (103,722,722)

10 Income Taxes

11 Current 17,491,842 17,491,842 (9.24) (161,570,323) 9,140,907 8,350,935 (9.24) (77,136,715)

12 Prior ‐ ‐

13 Deferred ‐ ‐ ‐ ‐

14 Investment Tax Credit ‐ ‐ ‐ ‐

15 NJ Sales Tax 123,343,721 123,343,721 (39.88) (4,918,526,165) 3,369,118 119,974,602 (39.88) (4,784,177,237)

16 Total Utility Operating Expenses 1,587,784,378$ 60,337,202$ 1,648,121,580$ 16.44 27,091,746,820$ 72,830,266$ 1,575,291,314$ 24.37 38,392,467,487$

17 Net Utility Operating Income 158,108,776$ 63,006,519$ 221,115,295$ 31.53 62,567,311,098$ 16,189,840$ 204,925,455$ 24.46 48,543,904,175$

18 365 365

19 Cash Working Capital Requirement (Total Dollar Days / 365) 4,315,867$ 30.82 132,996,998$

JERSEY CENTRAL POWER & LIGHT COMPANY2015 Lead/Lag Study

SummaryTotal Company Transmission Only Net of Transmission


Line 12 ME 9/30/2015

No. Description Actual (1) Adjustments CWC Leads/Lags Dollar Days CWC CWC Leads/Lags Dollar Days

1 Operating Revenues2 Electric Revenues 1,768,527,305$ 1,768,527,305$ 47.31 83,671,626,432$ 48,587,702$ 1,719,939,603$ 47.29 81,333,140,828$

3 NJ Sales Tax 123,343,721 123,343,721 48.13 5,936,430,470 3,470,398 119,873,323 48.13 5,769,403,103

4 Other Revenues 60,087,635 60,087,635 66.49 3,995,006,101 41,580,575 18,507,060 178.64 3,306,025,761

1,828,614,940$ 123,343,721$ 1,951,958,661$ 47.95 93,603,063,003$ 93,638,675$ 1,858,319,985$ 48.65 90,408,569,692$

5 Operations and Maintenance 1,415,033,789$ 1,415,033,789$ 35.04 49,575,803,018$ 34,274,002$ 1,380,759,787$ 35.19 48,589,492,221$

6 Depreciation and Amortization 150,259,408 150,259,408 ‐ ‐ 20,927,021 129,332,387

7 Regulatory Debits 65,901,369 65,901,369 ‐ ‐ 65,901,369

8 Regulatory Credits (23,728,266) (23,728,266) ‐ ‐ (23,728,266)

9 Taxes Other Than Income 16,656,004 16,656,004 (8.18) (136,190,942) 885,937 15,592,503 (8.67) (135,124,132)

10 Income Taxes

11 Current ‐ ‐ (9.24) ‐ 10,854,899 (10,854,899) (9.24) 100,265,575

12 Prior ‐ ‐

13 Deferred (106,342,283) (106,342,283) ‐ ‐

14 Investment Tax Credit (131,199) (131,199) ‐ ‐

15 NJ Sales Tax 123,343,721 123,343,721 (39.88) (4,918,526,165) 3,470,398 119,873,323 (39.88) (4,780,138,547)

16 Total Utility Operating Expenses 1,517,648,822$ 123,343,721$ 1,640,992,543$ 27.13 44,521,085,911$ 70,412,258$ 1,676,876,204$ 26.10 43,774,495,117$

17 Net Utility Operating Income 310,966,118$ ‐$ 310,966,118$ 20.82 49,081,977,092$ 23,226,417$ 181,443,782$ 22.55 46,634,074,575$

18 365 365

19 Cash Working Capital Requirement (Total Dollar Days / 365) 4,594,181$ 27.81 127,764,588$

(1) As reported in JCP&L 2014 & 2015 FERC Form 1, page 114.

JERSEY CENTRAL POWER & LIGHT COMPANY2015 Lead/Lag Study

SummaryTotal Company Transmission Only Net of Transmission


Line FERC Total Company Lags/No. Account Income Statement Cash Items Leads Dollar Days CWC CWC Leads/Lags Dollar Days

1 440 - 444 Total Sales to Ultimate Consumers 1,726,887,760 1,726,887,760 48.13 83,113,668,449 48,587,702 1,678,300,058 48.13 80,775,182,845 2 447 Sales For Resale 41,639,545 41,639,545 13.40 557,957,983 41,639,545 13.40 557,957,983

3 TOTAL Revenues Net of Prov. for Refunds 1,768,527,305 1,768,527,305 47.31 83,671,626,432 48,587,702 1,719,939,603 47.29 81,333,140,828

4 450 Forfeited Discounts 2,547,637 2,547,637 48.13 122,615,645 2,547,637 48.13 122,615,645 5 451 Miscellaneous Service Revenues 4,547,532 4,547,532 28.15 128,028,235 4,547,532 28.15 128,028,235 6 454 Rents from Electric Property 8,688,251 8,688,251 345.30 3,000,084,168 8,688,251 345.30 3,000,084,168 7 456 Other Electric Revenues 2,695,450 2,695,450 20.34 54,830,613 2,695,450 20.34 54,830,613 8 456.1 Revenues from Transmission of Electricity of Others 41,608,765 41,608,765 16.57 689,447,439 41,580,575 28,190 16.57 467,100

9 TOTAL Other Operating Revenues 60,087,635 60,087,635 66.49 3,995,006,101 41,580,575 18,507,060 178.64 3,306,025,761

10 TOTAL Electric Operating Revenues (1) 1,828,614,940 1,828,614,940 47.94 87,666,632,533 90,168,277 1,738,446,663 48.69 84,639,166,589

11 NJ Sales & Use 123,343,721 123,343,721 48.13 5,936,430,470 3,470,398 119,873,323 48.13 5,769,403,103

12 Totals 1,951,958,661$ 1,951,958,661$ 47.95 93,603,063,003$ 93,638,675$ 1,858,319,985$ 48.65 90,408,569,692$

(1) As reported in JCP&L 2014 & 2015 FERC Form 1, page 300.

JERSEY CENTRAL POWER & LIGHT COMPANY2015 Lead/Lag StudyRevenue Summary

Total Company Transmission Only Net of Transmission

Exhibit JC‐14

Schedule JLA‐1 (12+0)

Line FERC Lead/Lag % of Charges

No. Account Amount (1)Reviewed Cash Items Dollar Days CWC CWC Leads/Lags Dollar Days

1 501 Fuel (10,103) ‐ 0.00% ‐ ‐ - - -

2 507 Rents (133) ‐ 0.00% ‐ ‐ - - -

3 518 Fuel 784,500 ‐ 0.00% ‐ ‐ - - -

4 524 Miscellaneous Nuclear Power Expenses 429,474 ‐ 0.00% ‐ ‐ - - -

5 535 Operation Supervision and Engineering 33,798 24.29 99.62% 33,670 817,877.38 33,670 24.29 817,877

6 537 Hydraulic Expenses 5,193 20.02 96.69% 5,021 100,527.28 5,021 20.02 100,527

7 539 Miscellaneous Hydraulic Power Generation Expenses 476,217 22.98 98.73% 470,191 10,803,427.42 470,191 22.98 10,803,427

8 541 Mainentance Supervision and Engineering 68,396 20.90 97.30% 66,548 1,390,940.48 66,548 20.90 1,390,940

9 542 Maintenance of Structures 12,074 20.61 97.38% 11,758 242,374.15 11,758 20.61 242,374

10 543 Maintenance of Reservoirs, Dams, and Waterways 413,947 43.18 99.95% 413,723 17,864,860.88 413,723 43.18 17,864,861

11 544 Maintenance of Electric Plant 469,138 33.69 98.45% 461,847 15,558,785.72 461,847 33.69 15,558,786

12 545 Maintenance of Miscellaneous Hydraulic Plant 113,982 33.35 99.82% 113,774 3,794,447.86 113,774 33.35 3,794,448

13 549 Miscellaneous Other Power Generation Expenses 10 51.52 100.00% 10 515.24 10 51.52 515

14 555 Purchased Power 990,445,234 34.26 99.91% 989,557,798 33,904,523,649.50 989,557,798 34.26 33,904,523,649

15 557 Other Expenses (19,920,320) 41.52 -0.49% 97,609 4,052,363.56 97,609 41.52 4,052,364

16 560 Operation Supervision and Engineering 82,177 23.86 99.65% 81,890 1,954,149.90 81,890 - 23.86 -

17 561.1 Load Dispatch-Reliability 1,046,451 17.58 99.76% 1,043,929 18,347,131.06 1,043,929 - 17.58 -

18 561.2 Load Dispatch-Monitor and Operate Transmission System 17,645 24.20 100.00% 17,645 426,948.60 17,645 24.20 426,949

19 561.4 Scheduling, System Control and Dispatch Services 158,696 (91.60) 100.00% 158,696 (14,536,517.92) 158,696 - (91.60) -

20 561.5 Reliability, Planning and Standards Development 263,415 24.20 100.00% 263,415 6,373,941.12 263,415 24.20 6,373,941

21 561.6 Transmission Service Studies 6,976 38.22 1338.90% 93,397 3,569,921.61 93,397 - 38.22 -

22 561.7 Generation Interconnection Studies 220,001 32.87 211.71% 465,770 15,308,987.05 465,770 - 32.87 -

23 561.8 Reliability, Planning and Standards Development Services 15,656 27.66 100.00% 15,656 432,974.09 15,656 27.66 432,974

24 562 Station Expenses 30,108 18.16 98.97% 29,796 540,971.00 29,796 - 18.16 -

25 563 Overhead Lines Expenses 401,393 (112.96) 100.00% 401,393 (45,343,358.90) 401,393 - (112.96) -

26 565 Transmission of Electricity by Others 376,717 27.32 117.75% 443,570 12,117,655.40 443,570 - 27.32 -

27 566 Miscellaneous Transmission Expenses 731,056 18.96 162.73% 1,189,627 22,549,399.23 1,189,627 - 18.96 -

28 567 Rents 10,610,379 24.40 100.00% 10,610,371 258,903,660.26 10,610,371 - 24.40 -

29 568 Maintenance Supervision and Engineering 2,037,740 30.12 99.98% 2,037,426 61,374,344.71 2,037,426 - 30.12 -

30 569.1 Maintenance of Computer Hardware 22,414 13.14 100.00% 22,414 294,467.24 22,414 - 13.14 -

31 569.2 Maintenance of Computer Software 147,909 13.14 99.77% 147,566 1,938,644.97 147,566 - 13.14 -

32 569.3 Maintenance of Communication Equipment 349,671 13.14 100.00% 349,671 4,593,489.45 349,671 - 13.14 -

33 570 Maintenance of Station Equipment 2,982,848 21.12 110.75% 3,303,549 69,757,193.84 3,303,549 - 21.12 -

34 571 Maintenance of Overhead Lines 8,006,426 38.79 101.90% 8,158,201 316,469,903.20 8,158,201 - 38.79 -

35 572 Maintenance of Underground Lines 3,399 20.37 108.75% 3,697 75,301.24 3,697 - 20.37 -

36 573 Maintenance of Miscellaneous Transmission Plant 247,953 23.79 135.34% 335,574 7,982,658.15 335,574 - 23.79 -

37 575.7 Market Facilitation, Monitoring and Compliance Services 11,108 19.05 100.00% 11,108 211,639.23 11,108 - 19.05 -

38 580 Operation Supervision and Engineering 567,328 18.15 98.83% 560,673 10,173,812.63 560,673 18.15 10,173,813

39 581 Load Dispatching 1,039,461 17.51 99.76% 1,036,939 18,152,841.07 1,036,939 17.51 18,152,841

40 582 Station Expenses 334,728 41.65 99.29% 332,359 13,843,638.14 332,359 41.65 13,843,638

41 583 Overhead Line Expenses 354,782 (84.56) 100.80% 357,607 (30,240,546.10) 357,607 (84.56) (30,240,546)

42 584 Underground Line Expenses 2,283,380 33.81 99.38% 2,269,322 76,731,806.38 2,269,322 33.81 76,731,806

43 585 Street Lighting and Signal System Expenses (2,377) 17.21 -251.82% 5,986 103,041.23 5,986 17.21 103,041

44 586 Meter Expenses 820,182 22.25 99.28% 814,308 18,118,068.20 814,308 22.25 18,118,068

45 588 Miscellaneous Expenses 18,923,596 19.17 85.60% 16,198,961 310,456,847.09 16,198,961 19.17 310,456,847

46 589 Rents 3,588,384 476.90 100.00% 3,588,384 1,711,286,442.31 3,588,384 476.90 1,711,286,442

Total Company

JERSEY CENTRAL POWER & LIGHT COMPANY2015 Lead / Lag Study

Operations and Maintenances ExpensesTotal Company Transmission Only Net of Transmission

Exhibit JC‐14

Schedule JLA‐1 (12+0)

Line FERC Lead/Lag % of Charges

No. Account Amount (1)Reviewed Cash Items Dollar Days CWC CWC Leads/Lags Dollar Days

Total Company


Operations and Maintenances ExpensesTotal Company Transmission Only Net of Transmission

47 590 Maintenance Supervision and Engineering 943,714 28.15 99.99% 943,582 26,559,644.48 943,582 28.15 26,559,644

48 591 Maintenance of Structures 44,501 15.43 99.86% 44,437 685,806.44 44,437 15.43 685,806

49 592 Maintenance of Station Equipment 7,273,743 17.11 103.29% 7,513,254 128,544,562.98 7,513,254 17.11 128,544,563

50 593 Maintenance of Overhead Lines 29,474,526 32.22 99.13% 29,219,510 941,412,138.21 29,219,510 32.22 941,412,138

51 594 Maintenance of Underground Lines 2,856,645 19.16 81.54% 2,329,316 44,620,430.26 2,329,316 19.16 44,620,430

52 595 Maintenance of Line Transformers 69,854 26.40 99.67% 69,626 1,837,925.98 69,626 26.40 1,837,926

53 596 Maintenance of Street Lighting and Signal Systems 1,992,129 16.54 99.31% 1,978,441 32,713,775.60 1,978,441 16.54 32,713,776

54 597 Maintenance of Meters 2,747,477 17.08 96.64% 2,655,225 45,362,976.16 2,655,225 17.08 45,362,976

55 598 Maintenance of Miscellaneous Distribution Plant 3,001,301 19.62 125.99% 3,781,230 74,205,495.41 3,781,230 19.62 74,205,495

56 901 Supervision 13 64.11 100.00% 13 825.75 13 64.11 826

57 902 Meter Reading Expenses 11,779,099 15.88 99.62% 11,734,324 186,396,611.66 11,734,324 15.88 186,396,612

58 903 Customer Records and Collection Expenses 14,584,412 21.48 99.74% 14,546,340 312,408,341.02 14,546,340 21.48 312,408,341

59 904 Uncollectible Accounts 8,846,719 ‐ 0.00% ‐ ‐ - - -

60 905 Miscellaneous Customer Accounts Expenses 642,996 25.16 100.00% 642,965 16,175,403.98 642,965 25.16 16,175,404

61 907 Supervision 627,130 19.11 98.75% 619,281 11,835,252.49 619,281 19.11 11,835,252

62 908 Customer Assistance Expenses 132,512,087 43.53 100.03% 132,547,230 5,770,140,634.49 132,547,230 43.53 5,770,140,634

63 909 Informational and Instructional Expenses 74,945 27.18 100.00% 74,945 2,036,911.33 74,945 27.18 2,036,911

64 910 Miscellaneous Customer Service and Informational Expenses 9,063,618 57.73 99.94% 9,058,347 522,950,226.84 9,058,347 57.73 522,950,227

65 911 Supervision 10,108 64.59 100.00% 10,108 652,856.22 10,108 64.59 652,856

66 913 Advertising Expenses 26 (20.47) 100.00% 26 (533.24) 26 (20.47) (533)

67 920 Administrative and General Salaries 1,917,799 192.80 186.71% 3,580,716 690,365,379.97 301,854 3,278,862 192.80 632,167,578

68 921 Office Supplies and Expenses 509,537 43.51 111.65% 568,874 24,753,086.11 47,956 520,918 43.51 22,666,401

69 922 Administrative Expenses Transferred-Credit (10,742,366) ‐ 0.00% ‐ ‐ - - -

70 923 Outside Services Employed 44,354,289 38.90 96.07% 42,610,546 1,657,480,920.22 3,592,069 39,018,477 38.90 1,517,755,279

71 924 Property Insurance 456,009 (116.73) 111.17% 506,928 (59,174,218.37) 42,734 464,194 (116.73) (54,185,832)

72 925 Injuries and Damages 6,274,038 787.82 52.62% 3,301,529 2,601,009,558.94 278,319 3,023,210 787.82 2,381,744,453

73 926 Employee Pensions and Benefits 107,193,369 (213.91) 7.82% 8,382,741 (1,793,180,689.40) 706,665 7,676,076 (213.91) (1,642,015,557)

74 928 Regulatory Commission Expenses 4,231,562 (330.50) 100.00% 4,231,562 (1,398,531,270.75) 4,231,562 (330.50) (1,398,531,271)

75 930.1 General Advertising Expenses 550,635 (8.06) 99.99% 550,573 (4,436,607.43) 550,573 (8.06) (4,436,607)

76 930.2 Miscellaneous General Expenses 2,660,641 6.78 99.57% 2,649,210 17,974,511.80 223,328 2,425,882 6.78 16,459,260

77 931 Rents 638,186 (109.13) 99.66% 636,008 (69,407,009.61) 53,615 582,392 (109.13) (63,555,999)

79 935 Maintenance of General Plant 1,444,037 30.82 114.86% 1,658,557 51,117,666.02 139,816 1,518,741 30.82 46,808,447

80 Totals 1,415,033,789 35.04 94.13% 1,332,026,292 46,667,629,838 34,274,002 1,297,752,290 35.19 45,668,425,023

(1) Amounts from JCP&L 2011 FERC Form 1 (Pages 320 - 323)

Exhibit JC-14

Schedule JLA-5 (12+0)

Line Cost % of Charges

No. Element Cost Element Description Amount (1)Lead/Lag Reviewed Cash Items Dollar Days CWC CWC Leads/Lags Dollar Days

1 408100 FICA 9,946,298 9.84 99.96% 9,942,150 97,823,026 838,123 9,104,027 9.84 89,576,545.15

2 408101 Federal Unemployment 59,088 (164.43) 100.00% 59,088 (9,715,996) 4,981 54,107 (164.43) (8,896,937.40)

3 408103 PA Unemployment 224 (124.85) 100.00% 224 (27,972) 19 205 (124.85) (25,614.21)

4 408111 PA Capital Stock 897 27.45 100.00% 897 24,625 897 27.45 24,625.06

5 408114 PA Sales and Use 3,660 40.47 100.00% 3,660 148,119 3,660 40.47 148,119.00

6 408119 NJ TEFA 6,313 100.00% ‐ - - -

7 408122 NJ Unemployment 507,877 (164.43) 100.00% 507,877 (83,511,232) 42,814 465,063 (164.43) (76,471,235.12)

8 408125 NJ Sales and Use 190,723 35.19 100.00% 190,723 6,711,692 190,723 35.19 6,711,692.34

9 408141 Local Property 5,725,015 (25.51) 100.00% 5,725,015 (146,058,509) 5,725,015 (25.51) (146,058,509.28)

10 408152 Fed Excise Tax 5,335 58.58 100.00% 5,335 312,482 5,335 58.58 312,481.81

11 665020 Local Property 210,574 (10.24) 20.64% 43,472 (445,299) 43,472 (10.24) (445,299.43)

12 Totals 16,656,004$ (8.18) 98.93% 16,478,441$ (134,739,064)$ 885,937$ 15,592,503$ (8.67) (135,124,132)$

(1) Amounts from JCP&L 2014 & 2015 FERC Form 1 (Page 114 Line 14)

Details in JCP&L 2014 FERC Form 1 (Pages 262 -263)


Taxes Other Than Income



Line Cost % of Charges

No. Element Cost Element Description Amount (1)Lead/Lag Reviewed Cash Items Dollar Days CWC CWC Leads/Lags Dollar Days

1 409100 Income Taxes - Utility Oper Inc - Federal -Current 134,264,037$ (9.24) 100.00% 134,264,037 (1,240,182,928) 10,854,899 123,409,138$ (9.24) (1,139,917,352)

2 409101 Income Taxes - Utility Oper Inc - Federal - Prior (1,117,112)$

3

4 409138 Income Taxes - Utility Oper inc - St - NJ -Current (4,431,350)$ ‐ ‐ ‐$ - ‐

5 409139 Income Taxes - Utility Oper inc - St - NJ - Prior 5,466,913$

6 409147 Income Taxes - Utility Oper inc - St - PA - Prior (504)$

7 Totals 134,181,984$ (9.24) 100.06% 134,264,037$ (1,240,182,928)$ 10,854,899$ 123,409,138$ (9.24) (1,139,917,352)$

(1) Amounts from JCP&L 2014 & 2015 FERC Form 1 (Page 114 Lines 15 and 16)


Taxes


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