FILED MAR 15, 2016 DOCUMENT NO. 01401-16 FPSC - COMMISSION CLERK BEFORE THE FLO RIDA PUB LIC SERVICE COMMISSION DOC KET NO. 160021-EI FLO RIDA POWER & LIGHT COM PAN Y AND SUBSIDIARIES MINIMUM FILING REQUIREMENTS 2017 TES T YEA R VOL UME 2 OF 7 SECTION C: NET OPERATING INCOME SCHEDULES c INDEX MINIMUM FILING REQUIREMENTS (MFRs) SECTION C ·NET OPERATING INCOME SCHEDULES SCHEDULE DESCRIPTION C-1 C-1 C-1 C-2 C-2 C-2 C-3 C-3 C-3 C-4 C-4 C-5 ADJUSTED JURISDICTIONAL NET OPERATING INCOME ADJUSTED JURISDICTIONAL NET OPERATING INCOME ADJUSTED JURISDICTIONAL NET OPERATING INCOME NET OPERATING INCOME ADJUSTMENTS NET OPERATING INCOME ADJUSTMENTS NET OPERATING INCOME ADJUSTMENTS JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS JURISDICTIONAL SEPARATION FACTORS-NET OPERATING INCOME JURISDICTIONAL SEPARATION FACTORS-NET OPERATING INCOME OPERATING REVENUES DETAIL C-6 BUDGETED VERSUS ACTUAL OPERATING REVENUES AND EXPENSES C-7 OPERATION AND MAINTENANCE EXPENSES- TEST YEAR C-8 DETAIL OF CHANGES IN EXPENSES C-9 C-10 FIVE YEAR ANALYSIS- CHANGE IN COST DETAIL OF RATE CASE EXPENSES FOR OUTSIDE CONSULTANTS C-11 UNCOLLECTIBLE ACCOUNTS C-12 ADMINISTRATIVE EXPENSES C-13 C-14 C-14 C-15 C-15 C-16 C-16 MISCELLANEOUS GENERAL EXPENSES ADVERTISING EXPENSES ADVERTISING EXPENSES INDUSTRY ASSOCIATION DUES INDUSTRY ASSOCIATION DUES OUTSIDE PROFESSIONAL SERVICES OUTSIDE PROFESSIONAL SERVICES C-17 PENSION COST PERIOD ' C-19 C-20 C-20 C-20 LOBBYING EXPENSES, OTHER POLITICAL EXPENSES AND CIVIC/CHARITABLE CONTRIBUTIONS LOBBYING EXPENSES, OTHER POLITICAL EXPENSES AND CIVIC/CHARITABLE CONTRIBUTIONS AMORTIZATION/RECOVERY SCHEDULE --12 MONTHS TAXES OTHER THAN INCOME TAXES TAXES OTHER THAN INCOME TAXES TAXES OTHER THAN INCOME TAXES C-21 REVENUE TAXES C-22 C-22 STATE AND FEDERAL INCOME TAX CALCULATION STATE AND FEDERAL INCOME TAX CALCULATION C-23 INTEREST IN TAX EXPENSE CALCULATION C-24 C-24 PARENT(S) DEBT INFORMATION PARENT(S) DEBT INFORMATION C-25 DEFERRED TAX ADJUSTMENT C-26 C-27 INCOME TAX RETURNS CONSOLIDATED TAX INFORMATION C-18 C-18 ' PAGES Test- 2017 Prior- 2016 Historical - 2015 Test- 2017 Prior- 2016 Historical - 2015 Test- 2017 Prior- 2016 Historical - 2015 Test- 2017 Historical- 2015 Test- 2017 Test- 2017 & Prior- 2016 & Historical- 2015 Test- 2017 Test- 2017 & Prior- 2016 Historical - 2015 Test- 2017 Test- 2017 & Historical - 2015 Test- 2017 & Historical - 2015 Historical - 2015 Test- 2017 Historical- 2015 Test- 2017 Historical - 2015 Test- 2017 Historical- 2015 Test- 2017 & Prior- 2016 & Historical - 2015 1 1 1 3 2 2 5 3 3 15 16 2 Test- 2017 1 Historical - 2015 1 Test-2017 Test- 2017 Prior- 2016 Historical - 2015 Test- 2017 & Prior- 2016 & Historical- 2015 Test- 2017 Historical - 2015 Test- 2017 & Historical - 2015 Test- 2017 Historical - 2015 Test- 2017 & Prior- 2016 & Historical - 2015 Historical - 2015 Test- 2017 1 2 2 2 6 1 3 1 1 1 1 1 1 1 2 2 1 1 1 1 4 5 1 1 1 1 1 1 INDEX MINIMUM FILING REQUIREMENTS (MFRs) SECTION C ·NET OPERATING INCOME SCHEDULES SCHEDULE DESCRIPTION C-28 MISCELLANEOUS TAX INFORMATION C-29 GAINS & LOSSES ON DISPOSITION OF PLANT AND PROPERTY C-30 TRANSACTIONS WITH AFFILIATED COMPANIES C-31 AFFILIATED COMPANY RELATIONSHIPS C-32 NON-UTILITY OPERATIONS UTILIZING UTILITY ASSETS C-33 PERFORMANCE INDICES C-34 STATISTICAL INFORMATION C-35 PAYROLL AND FRINGE BENEFIT INCREASES COMPARED TO CPI C-36 NON-FUEL OPERATION AND MAINTENANCE EXPENSE COMPARED TO CPI C-37 C-38 C-39 0 & M BENCHMARK COMPARISON BY FUNCTION 0 & M ADJUSTMENTS BY FUNCTION BENCHMARK YEAR RECOVERABLE 0 & M EXPENSES BY FUNCTION C-40 0 & M COMPOUND MULTIPLIER CALCULATION C-41 0 & M BENCHMARK VARIANCE BY FUNCTION C-42 HEDGING COSTS C-43 SECURITY COSTS C-44 REVENUE EXPANSION FACTOR PERIOD Historical- 2015 Test- 2017 & Prior- 2016 & Historical- 2015 Test- 2017 Test- 2017 & Historical- 2015 Test- 2017 & Historical - 2015 Test- 2017 & Prior- 2016 & Historical- 2015 Historical- 2015 Test- 2017 & Prior- 2016 & Historical - 2015 Test-2017& Prior- 2016 & Historical - 2015 Test- 2017 Test- 2017 Test- 2017 Test- 2017 & Prior- 2016 & Historical - 2015 Test- 2017 Test- 2017 & Prior- 2016 & Historical - 2015 Test- 2017 & Prior- 2016 & Historical - 2015 Test- 2017 PAGES 2 2 1 150 1 1 1 1 1 1 4 1 1 1 1 1 1 Schedule C-1 FLORIDA PUBLIC SERVICE COMMISSION ADJUSTED JURISDICTIONAL NET OPERATING INCOME Provide the calculation of jurisdictional net operating income for the test year, the prior year and the most recent historical year. EXPLANATION: · COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 1 of 1 Type of Data Shown: ....x_ Projected Test Year Ended: 12/31/17 Prior Year Ended:_!_}_ Historical Test Year Ended: _ / _ / _ Witness: Kim Ousdahl ($000) DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 (1) (2) (3) (4) (5) (6) DESCRIPTION TOTAL COMPANY PER BOOKS NON-ELECTRIC UTILITY TOTAL ELECTRIC (2)- (3) JURISDICTIONAL FACTOR JURISDICTIONAL AMOUNT (4)X(5) REVENUE FROM SALES (7) (8) JURISDICTIONAL JURISDICTIONAL COMMISSION ADJUSTED PER ADJUSTMENTS COMMISSION (SCHEDULE C-2) (6) + (7) (4,599,245) 5,728,329 10,712,192 0 10,712,192 0.964095 10,327,574 OTHER OPERATING REVENUES 249,476 0 249,476 0.813408 202,926 (9,050) TOTAL OPERATING REVENUES 10,961,668 0 10,961,668 0.960666 10,530,500 OTHERO&M 1,599,569 0 1,599,569 0.966291 FUEL&INTERCHAN GE 2,954,706 0 2,954,706 362,610 0 90,263 DEPRECIATION & AMORTIZATION TAXES OTHER THAN INCOME TAXES PURCHASED POWER DEFERRED COSTS INCOME TAXES (GAIN)/LOSS ON DISPOSAL OF PLANT (9) (10) JURISDICTIONAL COMPANY ADJUSTMENTS JURISDICTIONAL ADJUSTED AMOUNT (8) + (9) 0 5,728,329 193,876 0 193,876 (4,608,295) 5,922,205 0 5,922,205 1,545,649 (178,889) 1,366,760 0.947134 2,798,504 (2,774,038) 24,466 0 24,466 362,610 0.947122 343.436 (343.436) 0 0 0 0 90,263 0.947257 85,503 (85,503) 0 0 0 1,760,389 0 1,760,389 0.965670 1,699,954 (274,537) 1.425,417 240,508 1,665,925 1,315,343 0 1,315,343 0.983752 1,293,971 (715,781) 578,191 0 578,191 903,065 0 903,065 0.959149 866,174 (76,473) 789,701 (5,763) 0 (5,763) 0.999962 (5,763) 4 (5,759) (36,620) (78,650) 0 1,330,140 711,051 (5,759) 23 24 TOTAL OPERATING EXPENSES 8,980,183 0 8,980,183 0.960719 8,627,429 (4,448,654) 4,178,775 125,238 4,304,013 25 26 27 28 29 30 31 32 33 34 NET OPERATING INCOME 1,981,485 0 1,981.485 0.960427 1,903,071 (159,641) 1,743,430 (125,238) 1,618,192 TOTALS MAY NOT ADD DUE TO ROUNDING. Supporting Schedules: C-2, C-3, C-4 Recap Schedules: A-1 Schedule C-1 ADJUSTED JURISDICTIONAL NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: Page 1 of 1 Provide the calculation of jurisdictional net operating income for the test year, the prior year and the most COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _ _ Projected Test Year Ended: _ / _ / _ -...X_ Prior Year Ended: 12/31/16 recent historical year. Historical Test Year Ended: _ / _ / _ Witness: Kim Ousdahl ($000) DOCKET NO.: 160021-EI Line No. (1) (2) DESCRIPTION REVENUE FROM SALES (3) (4) TOTAL COMPANY PER BOOKS NON-ELECTRIC UTILITY TOTAL ELECTRIC (2)- (3) 10,456,384 0 10,456,384 0.962969 10,069,179 221,354 0 221,354 0.781227 172,928 10,677,738 0 10,677,738 0.959202 (5) (6) (7) (8) (9) (10) JURISDICTIONAL JURISDICTIONAL JURISDICTIONAL JURISDICTIONAL JURISDICTIONAL COMMISSION ADJUSTED PER JURISDICTIONAL ADJUSTED AMOUNT COMPANY FACTOR (4 ) X (5 ) ADJUSTMENTS AMOUNT COMMISSION ADJUSTMENTS (SCHEDULE C-2) (6) + (7) (8) + (9) (4,368,839) 5,700,340 0 5,700,340 17,173 190,101 0 190,101 10,242,107 (4,351,666) 5,890,441 0 5,890,441 2 3 4 OTHER OPERATING REVENUES 5 TOTAL OPERATING REVENUES 6 7 OTHERO&M 1,629,023 0 1,629,023 0.964177 1,570,665 (232,326) 1,338,339 0 1,338,339 FUEL & INTERCHANGE 2,662,950 0 2,662,950 0.942791 2,510,605 (2,486,424) 24,181 0 24,181 PURCHASED POWER 384,617 0 384,617 0.942776 362,608 (362,608) 0 0 0 DEFERRED COSTS 126,744 0 126,744 0.959686 121,634 (107,614) 14,020 0 14,020 DEPRECIATION & AMORTIZATION 1,403,640 0 1,403,640 0.965860 1,355,721 (260,278) 1,095,442 0 1,095,442 TAXES OTHER THAN INCOME TAXES 1,219,934 0 1,219,934 0.984016 1,200,435 (697,786) 502,649 0 502,649 INCOME TAXES 1,084,046 0 1,084,046 0.959889 1,040,564 (63,460) 977,104 0 977,104 (5,813) 0 (5,813) 0.999869 (5,812) 8 9 10 11 12 13 14 15 16 17 18 19 20 21 (GAIN)/LOSS ON DISPOSAL OF PLANT 22 23 (5,800) 0 8,505,142 0 8,505,142 0.958999 8,156,421 (4,21 0,485) 3,945,936 0 3,945,936 NET OPERATING INCOME 2,172,596 0 2,172,596 0.959997 2,085,686 (141,181) 1,944,505 0 1,944,505 26 27 28 29 30 31 (5,800) TOTAL OPERATING EXPENSES 24 25 13 TOTALS MAY NOT ADD DUE TO ROUNDING. 32 33 34 Supporting Schedules: C-2, C-3 Recap Schedules: Schedule C-1 ADJUSTED JURISDICTIONAL NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES (1) (2) (3) (4) DESCRIPTION TOTAL COMPANY PER BOOKS NON-ELECTRIC UTILITY TOTAL ELECTRIC (2)- (3) 11,296,188 0 11,296,188 0.962917 10,877,290 (5,221 ,372) 5,655,917 0 5,655,917 277,228 0 277,228 0.822683 228,071 (35,309) 192,762 0 192,762 11,573.415 0 11,573.415 0.959558 11,105,360 (5,256,681) 5,848,679 0 5,848,679 OTHERO&M 1,611,291 0 1,611,291 0.963604 1,552,647 (213,147) 1,339.499 0 1,339.499 FUEL & INTERCHANGE 3,268,605 0 3,268,605 0.944924 3,088,584 (3,064.41 0) 24,175 0 24,175 PURCHASED POWER 688,733 0 688,733 0.945835 651.428 (651.428) 0 0 0 DEFERRED COSTS 249,916 0 249,916 0.992385 248,013 (243,247) 4,766 0 4,766 DEPRECIATION & AMORTIZATION 1,530,045 0 1,530,045 0.964933 1.476,391 (182,346) 1,294,045 0 1,294,045 TAXES OTHER THAN INCOME TAXES 1,210,132 0 1,210,132 0.985413 1,192.480 (726,747) 465,733 0 465,733 965,897 0 965,897 0.960927 928,156 (52,698) 875.459 0 875.459 Line No. REVENUE FROM SALES 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Type of Data Shown: _ _ Projected Test Year Ended: _ / _ / _ Prior Year Ended:_/_ /_ ___x_ Historical Test Year Ended: 12/31/15 Witness: Kim Ousdahl ($000) DOCKET NO.: 160021-EI 2 3 4 Page 1 of 1 Provide the calculation of jurisdictional net operating income for the test year, the prior year and the most recent historical year. OTHER OPERATING REVENUES TOTAL OPERATING REVENUES INCOME TAXES (GAIN)/LOSS ON DISPOSAL OF PLANT (5,972) 0 (5) (5,972) (6) (7) JURISDICTIONAL JURISDICTIONAL AMOUNT FACTOR (4 ) X (5) 0.997984 (5,960) (8) (9) (10) JURISDICTIONAL JURISDICTIONAL JURISDICTIONA L COMMISSION ADJUSTED PER JURISDICTIONAL ADJUSTED COMPANY ADJUSTMENTS AMOUNT COMMISSION ADJUSTMENTS (SCHEDULE C-2) (6) + (7) (8) + (9) 229 (5,730) 0 (5,730) 23 24 TOTAL OPERATING EXPENSES 9,518,649 0 9,518,649 0.959352 9,131,739 (5,133,793) 3,997,946 0 3,997,946 25 26 27 28 29 30 31 32 33 NET OPERATING INCOME 2,054,766 0 2,054,766 0.960509 1,973,621 (122,888) 1,850,733 0 1,850,733 TOTALS MAY NOT ADD DUE TO ROUNDING. Supporting Schedules: C-2, C-3, C-4 Recap Schedules: Schedule C-2 NET OPERATING INCOME ADJUSTMENTS FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: Page 1 of3 Provide a schedule of net operating income adjustments for the test year, the prior year and the most recent historical year. Provide the details of all adjustments on Schedule C-3. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _x_ Projected Test Year Ended 12/31/17 Prior Year Ended _ ! _ ! _ Historical Test Year Ended _ ! _ / _ ($000) DOCKET NO.: 160021-EI Witness: Kim Ousdahl, Keith Ferguson COMMISSION ADJUSTMENTS (1) Line No. DESCRIPTION REVENUE FROM SALES (2) JURISDICTIONAL AMOUNT SCHEDULE C-1 COL6 10,327,574 (3) (4) (5) CONSERVATION CAPACITY COST COST RECOVERY RECOVERY AVIATIONEXPENSES 0 ECONOMIC DEVELOPMENT 5% (6) (7) (8) (9) (10) ENVIRONMENTAL COST RECOVERY EXECUTIVE COMPENSATION FINANCIAL PLANNING SERVICES FRANCHISE EXPENSE FRANCHISE REVENUE (320,700) (72,433) 0 (206,703) 0 0 0 (12,425) (0) 0 (6,809) 0 0 0 (333, 126) (72,433) 0 (213,512) 0 0 0 (37,844) (58,941) 2 OTHER OPERATING REVENUES 202,926 4 TOTAL OPERATING REVENUES 10,530,500 0 6 OTHERO&M 1,545,649 FUEL&INTERCHANGE 2,798,504 0 343,436 0 85,503 (197) (120) (49,095) 8 10 11 12 PURCHASED POWER 0 (26,080) (424) 0 0 0 0 0 0 0 (152,825) 0 0 0 0 0 0 0 0 (85,271) 0 0 0 0 0 15 DEPRECIATION & AMORTIZATION 1,699,954 {) (8,940) (9,926) 0 (37,135) 16 17 0 0 TAXES OTHER THAN INCOME TAXES 1,293,971 0 (393) (1,229) 0 (312) 0 0 866,174 76 (18,459) (901) 46 (48,980) 10,060 0 (GAIN)/LOSS ON DISPOSAL OF PLANT (462,560) 0 DEFERRED COSTS INCOME TAXES 0 0 13 14 18 19 20 21 (462,560) (5,763) 0 0 0 22 4 0 0 0 (450,663) (11,897) 163 173,843 (173,843) 0 0 0 23 24 TOTAL OPERATING EXPENSES 8,627,429 (121) (303,732) (70,998) (73) (135,519) (16,019) (260) (276,820) (185,740) 25 26 NET OPERATING INCOME 1,903,071 121 (29,393) (1,435) 73 (77,994) 16,019 260 276,820 (276,820) 27 28 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. 29 30 31 32 33 Supporting Schedules: Recap Schedules: C-1, C-3 Schedule C-2 NET OPERATING INCOME ADJUSTMENTS FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 2 of 3 Provide a schedule of net operating income adjustments for the test year, the prior year and the most recent historical year. Provide the details of all adjustments on Schedule C-3. Type of Data Shown: _L Projected Test Year Ended 12/31/17 Prior Year Ended _ j _ j _ Historical Test Year Ended _ ) _ / _ ($000) DOCKET NO.: 160021-EI Witness: Kim Ousdahl, Keith Ferguson COMMISSION ADJUSTMENTS Line No. DESCRIPTION REVENUE FROM SALES (11) (12) (13) (14) (15) (16) (17) FUEL CLAUSEEXCL GAS RESERVES FUEL CLAUSEGAS RESERVES GROSS RECEIPTS TAX INDUSTRY ASSOCIATION DUES INTEREST SYCHRONIZATION INTEREST TAX DEFICIENCES STORM DEFICIENCY RECOVERY (3, 175,557) 0 (245,047) 0 0 OTHER OPERATING REVENUES 10,185 0 0 4 5 TOTAL OPERATING REVENUES 7 OTHER O&M (3, 165,372) 0 (2,045) (1,337) (2,716,389) (57,648) (245,047) 0 0 FUEL & INTERCHANGE (2,046) 10 11 12 PURCHASED POWER 13 14 15 16 17 18 19 20 21 DEFERRED COSTS 0 (190,611) (232) 0 0 0 0 (127) (636) (178,889) 1,366,760 (2,774,038) 24,466 (343,436) 0 (85,503) 0 (274,537) 1,425,417 (715,781) 578,191 (76,473) 789,701 0 0 0 0 0 0 0 0 0 TAXES OTHER THAN INCOME TAXES (2,269) (3,970) (245,047) 0 0 0 (97,308) 67,120 0 789 14,047 49 0 0 0 0 0 TOTAL OPERATING EXPENSES (3,010,424) (105,424) (245,047) 0 0 22 23 193,876 5,922,205 (109,588) 0 (9,050) (4,608,295) (1,571) (GAIN)/LOSS ON DISPOSAL OF PLANT 5,728,329 (116,245) DEPRECIATION & AMORTIZATION INCOME TAXES (4,599,245) 0 8 9 (19) JURISDICTIONAL TOTAL COMMISSION ADJUSTED PER ADJUSTMENTS COMMISSION (116,245) 2 3 (18) (1,257) 14,047 (78) 1,257 (14,Q47) 78 0 (107,376) 0 (3,176) 0 4 (111,188) (4,448,654) 4,178,775 (5,057) (159,641) 1,743,430 24 25 26 27 NET OPERATING INCOME 28 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. (154,948) 105,424 0 (5,759) 29 30 31 32 33 Supporting Schedules: Recap Schedules: C-1, C-3 ~S~c~h~ed~u~le~C~-2~~~~~~~~~~----------------------------------------~~--N~E~T~O~PE~R~A-T~I~N~G~IN~C~O~M~E~A~D~J~U~S~T~M~E~N~T~S---------------FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Provide a schedule of net operating income adjustments for the test year, the prior year and the most recent historical year. Provide the details of all adjustments on Schedule C-3. --------------~----------------------------------~P~age3of3 Type of Data Shown: _x_ Projected Test Year Ended 12/31/17 Prior Year Ended_/_/_ Historical Test Year Ended _/__)_ ($000) DOCKET NO.: 160021-EI Witness: Kim Ousdahl, Keith Ferguson COMPANY ADJUSTMENTS Line No. DESCRIPTION REVENUE FROM SALES (1) (2) ADJUSTED PER COMMISSION SCHEDULE C-2 COL.19 CAPITAL RECOVERY AMORT (3) (4) RATE CASE EXPENSE (5) (6) 0 0 0 0 0 0 5,728,329 0 0 0 0 193,876 0 0 0 5,922,205 0 (36,620) 1,330,140 0 TOTAL OPERATING REVENUES 5,922,205 0 0 0 0 0 OTHERO&M 1,366,760 0 1,231 (37,741) 0 (110) 0 4 6 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 FUEL & INTERCHANGE 24,466 0 0 0 0 0 24,466 0 0 0 0 0 0 0 0 0 0 0 (595) 8,386 240,508 1,665,925 0 0 578,191 (78,650) 711,051 0 0 0 0 DEFERRED COSTS 0 0 0 0 1,425,417 37,572 0 0 195,144 TAXES OTHER THAN INCOME TAXES 578,191 0 0 0 0 INCOME TAXES 789,701 (GAIN)/LOSS ON DISPOSAL OF PLANT (5,759) (14,493) (475) 0 0 FUKUSHIMA PROJECT 0 PURCHASED POWER DEPRECIATION & AMORTIZATION (10) JURISDICATIONAL DISMANTLEMENT TOTAL COMPANY ADJUSTED PER STUDY ADJUSTMENTS COMMISSION AND COMPANY EOLNUCLEAR FUEL AND M&S ACCRUALS 193,876 OTHER OPERATING REVENUES (9) DEPRECIATION STUDY 0 0 (8) NUCLEAR MAINTENANCE RESERVE 5,728,329 2 5 (7) 14,559 0 (75,277) 0 42 0 229 0 TOTAL OPERATING EXPENSES 4,178,775 23,079 756 (23,182) 119,867 (67) NET OPERATING INCOME 1,743,430 (23,079) (756) 23,182 (119,867) 67 (3,235) 0 0 (365) 5,151 125,238 4,304,013 365 (5,151) (125,238) 1,618,192 (5,759) NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. Supporting Schedules: Recap Schedules: C-1, C-3 Schedule C-2 NET OPERATING INCOME ADJUSTMENTS FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: Page 1 of2 Provide a schedule of net operating income adjustments for the test year, the prior year and the most recent historical year. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _ _ Projected Test Year Ended _ / _ /_ ___x_ Prior Year Ended 12/31/16 Provide the details of all adjustments on Schedule C-3. Historical Test Year Ended __j__j_ ($000) DOCKET NO.: 160021-EI Witness: Kim Ousdahl COMMISSION ADJUSTMENTS Line No. DESCRIPTION REVENUE FROM SALES (1) JURISDICTIONAL AMOUNT SCHEDULE C-1 COL6 (2) (3) AVIATIONEXPENSES CAPACITY COST RECOVERY 10,069,179 0 (4) (348,883) (5) CONSERVATION ECONOMIC COST RECOVERY DEVELOPMENT 5% (82,131) 0 (6) (7) (8) (9) (10) ENVIRONMENTAL COST RECOVERY EXECUTIVE COMPENSATION FINANCIAL PLANNING SERVICES FRANCHISE EXPENSE FRANCHISE REVENUE (265,599) 0 0 0 0 0 0 (258,789) 0 0 0 (80,660) (29,343) 2 3 4 OTHER OPERATING REVENUES 172,928 0 5 TOTAL OPERATING REVENUES 10,242,107 0 (340,868) (82,131) 0 OTHERO&M 1,570,665 (197) (47,268) (68,792) (119) FUEL&INTERCHANGE 2,510,605 0 PURCHASED POWER 362,608 0 DEFERRED COSTS 121,634 8,015 0 0 6,809 6 7 8 9 0 0 0 0 0 0 0 0 (164,522) 0 0 0 0 0 0 0 0 (70,902) 0 0 0 0 0 0 0 0 0 14 15 DEPRECIATION & AMORTIZATION 1,355,721 0 (14,984) (9,859) 0 (52,204) 16 17 0 0 TAXES OTHER THAN INCOME TAXES 1,200,435 0 (396) (1,192) 0 (342) 0 0 INCOME TAXES 1,040,564 76 (16,509) (883) 46 (48,448) 11,319 (5,812) 0 0 18 19 (452,656) 0 12 13 0 0 10 11 (423) (452,656) 20 (441,014) (11,642) 163 170,121 (170,121) 0 0 21 22 (GAIN)/LOSS ON DISPOSAL OF PLANT 23 24 TOTAL OPERATING EXPENSES 8,156,421 (121) (314,580) (80,726) (73) (181,642) (18,024) (260) (270,893) (181,763) 25 NET OPERATING INCOME 2,085,686 121 (26,288) (1 ,405) 73 (77,147) 18,024 260 270,893 (270,893) 26 27 0 0 0 13 0 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. 28 29 30 31 32 33 Supporting Schedules: Recap Schedules: C-1, C-3 Schedule C-2 NET OPERATING INCOME ADJUSTMENTS FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 2 ol2 Provide a schedule of net operating income adjustments lor the test year, the prior year and the most recent historical year. Type of Data Shown: _ _ Projected Test Year Ended _/__)_ __lL Prior Year Ended 12/31/16 Provide the details of all adjustments on Schedule C-3. Historical Test Year Ended __)_/_ ($000) DOCKET NO.: 160021-EI Witness: Kim Ousdahl COMMISSION ADJUSTMENTS (11) Line DESCRIPTION No. REVENUE FROM SALES (12) FUEL CLAUSE EXCL GAS RESERVES (2,843,590) FUEL CLAUSE GAS RESERVES 0 (13) (14) (15) (16) (17) (18) (19) GROSS RECEIPTS TAX INDUSTRY ASSOCIATION DUES INTEREST SYCHRONIZATION INTEREST TAX DEFICIENCES STORM DEFICIENCY RECOVERY TOTAL COMMISSION ADJUSTMENTS JURISDICTIONAL ADJUSTED PER COMMISSION (238,965) 0 0 0 0 0 0 0 0 0 (137,015) (4,351 ,666) 5,890,441 0 718 (635) (232,326) 1,338,339 (137,015) (4,368,839) 2 3 4 OTHER OPERATING REVENUES 5 TOTAL OPERATING REVENUES 2,349 (2,841 ,241) 0 0 0 (238,965) 0 17,173 6 7 OTHERO&M 5,700,340 190,101 (2,309) (1,257) 0 (2,446,738) (39,686) 0 0 0 0 0 (2,486,424) 24,181 (2,041) 8 9 FUEL&INTERCHANGE 10 11 PURCHASED POWER (198,086) 0 0 0 0 0 0 (362,608) 0 (36,712) 0 0 0 0 0 0 (107,614) 14,020 (260,278) 1,095,442 (697,786) 502,649 (63,460) 977,104 12 13 DEFERRED COSTS 14 15 DEPRECIATION & AMORTIZATION (1,132) (57,351) 0 0 0 0 TAXES OTHER THAN INCOME TAXES (2,031) (2,204) (238,965) 0 0 0 (0) 787 15,154 0 0 0 (1,254) 15,154 441 1,254 (15,154) (441) (124,747) 16 17 0 18 19 INCOME TAXES (59,495) 39,094 (277) (4,487) 20 21 22 (GAIN)/LOSS ON DISPOSAL OF PLANT 23 24 TOTAL OPERATING EXPENSES 25 NET OPERATING INCOME 0 (2,746,504) (94,737) 0 (61,404) 61,404 0 (238,965) (0) 0 13 (5,800) (129,869) (4,210,485) 3,945,936 (7,146) (141,181) 1,944,505 26 27 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. 28 29 30 31 32 33 Supporting Schedules: Recap Schedules: C-1, C-3 Schedule C-2 NET OPERATING INCOME ADJUSTMENTS FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: Page 1 of2 Provide a schedule of net operating income adjustments for the test year, the prior year and the most recent historical year. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _ _ Projected Test Year Ended __)_/_ Prior Year Ended__)__)_ _K_ Historical Test Year Ended 12/31/15 Provide the details of all adjustments on Schedule C-3. ($000) DOCKET NO.: 160021-EI Witness: Kim Ousdahl COMMISSION ADJUSTMENTS Line No. 1 REVENUE FROM SALES (1) JURISDICTIONAL AMOUNT SCHEDULE C-1 COL6 10,877,290 (2) (3) AVIATIONEXPENSES (4) CAPACITY COST RECOVERY 0 (488,657) 228,071 0 (9,146) 11,105,360 0 (5) CONSERVATION COST RECOVERY (100,979) (6) ECONOMIC DEVELOPMENT 5% ENVIRONMENTAL COST RECOVERY (7) (8) (9) (10) EXECUTIVE COMPENSATION FINANCIAL PLANNING SERVICES FRANCHISE EXPENSE FRANCHISE REVENUE 0 (208,309) 0 0 0 0 0 (683) 0 0 0 0 (497,803) (100,979) 0 (208,991) 0 0 0 (466,254) (54,450) (87,700) (466,254) 2 3 OTHER OPERATING REVENUES 4 5 TOTAL OPERATING REVENUES 6 7 OTHERO&M 1,552,647 FUEL&INTERCHANGE 3,088,584 0 PURCHASED POWER 651,428 0 DEFERRED COSTS 248,013 DEPRECIATION & AMORTIZATION TAXES OTHER THAN INCOME TAXES (165) (111) (26,072) (29,211) (419) 0 0 8 9 0 0 0 0 0 0 0 0 (391,269) 0 0 0 0 0 0 0 0 (23,726) 0 0 0 0 0 0 0 1,476,391 0 (14,402) (9,467) 0 (51,883) 0 0 0 0 1,192,480 0 (513) (1,488) 0 (310) 0 0 928,156 64 (5,186) (896) 43 (50,516) 11,268 10 11 12 13 14 15 16 17 (454,262) (11,992) 162 175,232 (175,232) 18 19 INCOME TAXES 20 21 (GAIN)/LOSS ON DISPOSAL OF PLANT (5,960) 0 0 0 0 229 0 0 0 (489,546) (99,551) (68) (128,552) (17,943) (257) (279,031) (187,224) (8,257) (1,427) 17,943 257 279,031 (279,031) 0 22 23 TOTAL OPERATING EXPENSES 9,131,739 (101) NET OPERATING INCOME 1,973,621 101 24 25 68 (80,439) 26 27 28 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. 29 30 31 32 33 Supporting Schedules: Recap Schedules: C-1, C-3 Schedule C-2 NET OPERATING INCOME ADJUSTMENTS FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: Page 2 of2 Provide a schedule of net operating income adjustments for the test year, the prior year and the most recent historical year. Provide the details of all adjustments on Schedule C-3. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _ _ Projected Test Year Ended __}_/_ Prior Year Ended __j__j_ _x_ Historical Test Year Ended 12/31/15 ($000) DOCKET NO.: 160021-EI Witness: Kim Ousdahl COMMISSION ADJUSTMENTS (11) Line No. 1 (12) (13) (14) FUEL CLAUSE GAS RESERVES GROSS RECEIPTS TAX INDUSTRY ASSOCIATION DUES (3,586,670) 0 (255,626) FUEL CLAUSEEXCLGAS RESERVES REVENUE FROM SALES (15) INTEREST SYCHRONIZATION (16) (17) (18) (19) (20) INTEREST TAX DEFICIENCES OTHER RATE CASE ADJUSTMENTS STORM DEFICIENCY RECOVERY TOTAL COMMISSION ADJUSTMENTS JURISDICTIONAL ADJUSTED PER COMMISSION 0 0 0 0 (114,877) (5,221,372) 5,655,917 (35,309) 192,762 2 3 4 OTHER OPERATING REVENUES (25.480) 0 0 0 0 0 0 5 6 7 TOTAL OPERATING REVENUES (3,612,150) 0 (255,626) 0 0 0 0 (114,877) (5,256,681) 5,848,679 0 (610) (213,147) 1,339,499 8 9 OTHERO&M FUEL&INTERCHANGE 0 (11,919) (508) 0 (3,057,348) (7,062) 0 0 0 0 0 0 (3,064.410) 24,175 (1,845) 0 (137) 10 11 12 PURCHASED POWER (260,159) 0 0 0 0 0 0 0 (651.428) 0 13 14 DEFERRED COSTS (219,521) 0 0 0 0 0 0 0 (243,247) 4,766 15 DEPRECIATION & AMORTIZATION (7,650) 0 0 0 0 (182,346) 1,294,045 (202) (255.431) 0 0 0 0 0 (726,747) 465,733 (75) 712 14,984 53 122 (6,032) (52,698) 875,459 0 0 0 0 0 229 0 (316) (98,628) 16 17 18 19 TAXES OTHER THAN INCOME TAXES INCOME TAXES (2,549) (23,398) 5,999 20 21 22 (GAIN)/LOSS ON DISPOSAL OF PLANT 23 24 TOTAL OPERATING EXPENSES 25 NET OPERATING INCOME 0 0 (3,574,893) (9,423) (37,258) 9.423 0 (5,730) (255,506) (1,133) 14,984 (84) (194) (105,271) (122,888) 3,997,946 (120) 1,133 (14,984) 84 (194) (9,606) (122,888) 1,850,733 26 27 28 29 NOTE: TOTALS MAY NOT ADD DUE TO ROU 30 31 32 33 Supporting Schedules: Recap Schedules: C-1, C-3 Schedule C-3 JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS Page 1 of 5 ~----~--------FLORIDA PUBLIC SERVICE--------------------~----~--COMMISSION EXPLANATION: --------------List and explain all proposed-------------------~--~-----adjustments to Net ------------------------~ Type of Data Shown: Operating Income for the Test Year, the Prior Year and the most recent Historical Year. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI Line No. __x_ Projected Test Year Ended 12/31/17 Prior Year Ended_/_/_ Historical Test Year Ended _ / _ / _ Witness: Kim Ousdahl, Keith Ferguson (1) (2) .(3) (4) (5) ADJUSTMENT TITLE REASON FOR ADJUSTMENT OR OMISSION (PROVIDE SUPPORTING SCHEDULE ADJUSTMENT AMOUNT ($000) JURISDICTIONAL FACTOR JURISDICTIONAL AMOUNT OF ADJUSTMENT (3) X (4) ($000) COMMISSION ADJUSTMENTS 2 3 4 5 6 7 8 AVIATION- EXPENSES CAPACITY COST RECOVERY CONSERVATION COST RECOVERY ECONOMIC DEVELOPMENT 5% 9 ENVIRONMENTAL COST RECOVERY EXECUTIVE COMPENSATION FINANCIAL PLANNING SERVICES 10 11 FRANCHISE.EXPENSE FRANCHISE REVENUE 12 FUEL CLAUSE- GAS RESERVES FUEL CLAUSE- EXCL GAS RESERVES GROSS RECEIPTS TAX INDUSTRY ASSOCIATION DUES INTEREST SYCHRONIZATION 13 14 15 16 17 18 19 INTEREST TAX DEFICIENCIES STORM DEFICIENCY RECOVERY TOTAL COMMISSION ADJUSTMENTS (1) (125) (2) 20,077 1,435 (76) 1.000000 0.967454 29,393 1,435 (73) 75,032 (16,558) 1.039483 0.967454 77,994 (16,019) (7) (269) (8) (9) (10) (276,820) 0.967454 1.000000 (3) (4) (5) (6) (11) (12) (13) (14) (15) (16) 276,820 (111,310) 163,618 0 0.967454 1.464037 1.000000 (260) (276,820) 276,820 0.947122 0.947012 (105,424) 1.000000 0 (1,257) 14,047 (1,299) 14,209 0.967454 0.988627 (81) 0.967454 1.002203 5,046 149,698 (121) 154,948 (78) 5,057 159,641 20 21 22 23 24 25 26 27 28 29 30 31 32 Supporting Schedules: C-2 Recap Schedules: C-1 ~S~c~he~d~u~le~C~-~3----~~~~~~~~--------------~~~~~J;U~R~I~S~D~IC~T~IO~N~A~L~N~E~T~O~P~ER~A~T~I~N~G~IN~C~O~M=E~A~D~J~U~ST~M~EN~T~S~----=---~--~----------------------------~P~a~ge2m5 FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: List and explain all proposed adjustments to Net Operating Income for the Test Year, the Prior Year COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Prior Year Ended_/_/_ Historical Test Year Ended _ / _ / _ and the most recent Historical Year. Witness: Kim Ousdahl, Keith Ferguson DOCKET NO.: 160021-EI Line No. 1 Type of Data Shown: _x_ Projected Test Year Ended 12/31/17 (1) (2) (3) (4) (5) ADJUSTMENT TITLE REASON FOR ADJUSTMENT OR OMISSION (PROVIDE SUPPORTING SCHEDULE ADJUSTMENT AMOUNT ($000) JURISDICTIONAL FACTOR JURISDICTIONAL AMOUNT OF ADJUSTMENT (3) X (4) ($000) COMPANY ADJUSTMENTS 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 CAPITAL RECOVERY AMORTIZATION DEPRECIATION STUDY DISMANTLEMENT STUDY EOL NUCLEAR FUEL AND M&S ACCRUALS FUKUSHIMA PROJECT NUCLEAR MAINTENANCE RESERVE RATE CASE EXPENSE TOTAL COMPANY ADJUSTMENTS (17) (18) (19) (20) (21) (22) (23) 24,330 126,550 5,419 (71) (383) (24,439) 756 132,161 0.948583 0.947196 0.950595 0.948587 0.953090 0.948587 1.000000 23,079 119,867 5,151 (67) (365) (23,182) 756 125,238 20 21 22 23 24 25 26 27 28 29 30 31 32 Supporting Schedules: C-2 Recap Schedules: C-1 ~S~c~he~d~u~le~C~-~3----~----------------------------~~----~JU~R~I~S~D~IC~T~IO~N~A~L~N~E~T~O~P~ER~A~T~I~N~G~IN~C~O~M~E~A~D~J~U~ST~M~EN~T~S~----~--~--------------------------------~P~a~ge3of5 FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: List and explain all proposed adjustments to Net Operating Income for the Test Year, the Prior Year COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES and the most recent Historical Year. DOCKET NO.: 160021-EI Line No. 1 2 Type of Data Shown: _x__ Projected Test Year Ended 12/31/17 Prior Year Ended_/_/_ Historical Test Year Ended _ / _ / _ Witness: Kim Ousdahl, Keith Ferguson (1) (2) (3) (4) (5) ADJUSTMENT TITLE REASON FOR ADJUSTMENT OR OMISSION (PROVIDE SUPPORTING SCHEDULE ADJUSTMENT AMOUNT ($000) JURISDICTIONAL FACTOR JURISDICTIONAL AMOUNT OF ADJUSTMENT (3) X (4) ($000) (1) AVIATION- EXPENSES: TO EXCLUDE FROM OPERATING EXPENSES THE COSTS ASSOCIATED WITH AVIATION EXPENSES AND ITS RELATED TAX EFFECTS, PER ORDER NO. PSC-10-0153-FOF-EI, DOCKET NO. 080677-EI. 3 4 5 6 7 (2) CAPACITY COST RECOVERY: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S CAPACITY COST RECOVERY CLAUSE AND ITS RELATED TAX EFFECTS. 8 (3) CONSERVATION COST RECOVERY: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S ENERGY CONSERVATION COST RECOVERY CLAUSE AND THE RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-EI. 9 10 11 (4) ECONOMIC DEVELOPMENT 5%: TO EXCLUDE FROM OPERATING EXPENSES 5% OF FPL'S ECONOMIC DEVELOPMENT EXPENDITURES AND ITS RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-EI, ORDER NO. 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306, DOCKET NO. 810002-EU. 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (5) ENVIRONMENTAL COST RECOVERY: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S ENVIRONMENTAL COST RECOVERY CLAUSE AND THE RELATED TAX EFFECTS. (6) EXECUTIVE COMPENSATION: TO EXCLUDE FROM OPERATING EXPENSES THE COSTS ASSOCIATED WITH EXECUTIVE COMPENSATION AND ITS ASSOCIATED TAX EFFECTS, PER ORDER NO. PSC-10-0153-FOF-EI, DOCKET NO. 080677-EI. (7) FINANCIAL PLANNING SERVICES: TO EXCLUDE FROM OPERATING EXPENSES, THE COST OF PROVIDING FINANCIAL PLANNING SERVICES TO EXECUTIVES AND ITS RELATED TAX EFFECTS PER ORDER NO. 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306, DOCKET NO. 810002-EU. (8) FRANCHISE EXPENSE: TO EXCLUDE FROM OPERATING EXPENSES, THE FRANCHISE FEES PAID TO THE MUNICIPALITIES WITHIN FPL'S SERVICE AREA AND ITS RELATED TAX EFFECTS PER ORDER NO. 7843, DOCKET NO. 760727-EU. 26 (9) FRANCHISE REVENUE: TO EXCLUDE FROM OPERATING REVENUES, THE FRANCHISE FEES RECEIVED FROM RATEPAYERS AND ITS RELATED TAX EFFECTS PER ORDER NO. 7843, DOCKET NO. 760767-EU. 27 28 29 (10) FUEL CLAUSE- GAS RESERVES: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S GAS RESERVES INVESTMENT RECOVERED THROUGH THE FUEL AND PURCHASE POWER COST RECOVERY CLAUSE AND THE RELATED TAX EFFECTS PER ORDER NO. PSC-15-0038-FOF-EI, DOCKET NO. 150001-EI. 30 31 32 (11) FUEL CLAUSE- EXCL GAS RESERVES: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S FUEL AND PURCHASE POWER COST RECOVERY CLAUSE AND THE RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-EI AND ORDER NO. 11437, DOCKET NO. 820097-EU. Supporting Schedules: C-2 Recap Schedules: C-1 ~S~c~h~ed~u~le~C~-~3~~~~~~~~~~--------------~~--~~JU_R_I_S_D_IC_T_IO_N_A_L_N_E_T __ O_P_E_R_AT_I_N_G_I_N_c_o_M_E_A_D_J_U_S_T_M_E_N_Ts _________________ FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: List and explain all proposed adjustments to Net Operating Income for the Test Year, the Prior Year COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES and the most recent Historical Year. _x_ Projected Test Year Ended 12/31/17 Prior Year Ended_/_/_ Historical Test Year Ended _ / _ / _ DOCKET NO.: 160021-EI Line No. _________________ ____________P_a~ge4of5 Type of Data Shown: Witness: Kim Ousdahl, Keith Ferguson (1) (2) (3) (4) (5) ADJUSTMENT TITLE REASON FOR ADJUSTMENT OR OMISSION (PROVIDE SUPPORTING SCHEDULE ADJUSTMENT AMOUNT ($000) JURISDICTIONAL FACTOR JURISDICTIONAL AMOUNT OF ADJUSTMENT (3) X (4) ($000) (12) GROSS RECEIPTS TAX: TO REMOVE GROSS RECEIPTS TAX REVENUES AND EXPENSES FROM OPERATING INCOME. 2 3 4 (13) INDUSTRY ASSOCIATION DUES: TO EXCLUDE FROM OPERATING EXPENSES CERTAIN INDUSTRY ASSOCIATION DUES AND ITS RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-EI, ORDER NO, 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306, DOCKET NO. 810002-EU. 5 6 7 (14) INTEREST SYNCHRONIZATION: TO ADJUST OPERATING INCOME TAX EXPENSE TO REFLECT THE INTEREST EXPENSE INHERENT IN THE ALLOWED RATE BASE AS OPPOSED TO THE GROSS INTEREST USED IN CALCULATING PER BOOKS TAX EXPENSES PER ORDER NO. 13537, DOCKET NO. 830465-EI. 8 9 10 11 (15) INTEREST TAX DEFICIENCIES: TO INCLUDE IN OPERATING INCOME AND EXPENSES THE AMORTIZATION (OVER A FIVE YEAR PERIOD) OF INTEREST CHARGES PAID BY FPL TO THE IRS ON TAX DEFICIENCIES IN PRIOR YEARS AND INTEREST INCOME ARISING FROM TAX SETILEMENTS AND ITS RELATED TAX EFFECTS PER ORDER NO. 13537 AND 13948, DOCKET NO. 830465-EI. 12 13 14 (16) STORM DEFICIENCY RECOVERY: TO EXCLUDE FROM OPERATING INCOME, THE REVENUES AND EXPENSES ASSOCIATED WITH FPL'S RECOVERY OF THE 2004 & 2005 STORM COSTS, AND THE REPLENISHMENT OF THE STORM RESERVE, PER ORDER NO. PSC-06-0464-FOF-EI, DOCKET NO. 060038-EI. 15 16 17 18 (17) CAPITAL RECOVERY AMORTIZATION: TO REFLECT IN OPERATING EXPENSES THE AMORTIZATION OF BASE UNRECOVERED NET BOOK VALUE RELATED TO THE RETIREMENT OF PUTNAM UNITS 1 & 2, GAS TURBINES (LAUDERDALE, FORT MYERS, AND PORT EVERGLADES), AND TURKEY POINT UNIT 1, AND ITS TAX EFFECTS. THE COMPANY IS REQUESTING TO INCLUDE THESE AMOUNTS ON A CAPITAL RECOVERY SCHEDULE AND AMORTIZE THEM OVER A PERIOD OF FOUR YEARS BEGINNING JANUARY 1, 2017. 19 20 (18) DEPRECIATION STUDY: TO INCLUDE IN OPERATING EXPENSES THE INCREMENTAL BASE DEPRECIATION EXPENSES AND ITS TAX EFFECT ASSOCIATED WITH FPL'S 2016 DEPRECIATION 21 STUDY. 22 23 24 (19) DISMANTLEMENT STUDY: TO INCLUDE IN OPERATING EXPENSES THE INCREMENTAL BASE DISMANTLEMENT EXPENSE AND ITS TAX EFFECT ASSOCIATED WITH FPL'S 2016 DISMANTLEMENT STUDY. 25 26 27 (20) EOL NUCLEAR FUEL & M&S ACCRUALS: TO INCLUDE IN OPERATING EXPENSES, CHANGES IN FORECAST ACCRUALS FOR NUCLEAR PLANT END-OF-LIFE (EOL) NUCLEAR FUEL LAST CORE AND EOL M&S INVENTORY AND ITS TAX EFFECT CONSISTENT WITH THE AMOUNTS REFLECTED IN FPL'S 2015 DECOMMISSIONING STUDY (DOCKET NO. 150265-EI). 28 29 30 31 32 (21) FUKUSHIMA PROJECT: TO REMOVE OPERATING EXPENSES ASSOCIATED WITH FPL'S INCREMENTAL NUCLEAR COMPLIANCE PROJECT THAT ARE CURRENTLY BEING RECOVERED IN BASE RATES AND INCLUDE THEM IN THE CAPACITY CLAUSE. COMPANY IS PROPOSING TO MOVE THE BASE CAPITAL INVESTMENT ASSOCIATED WITH THIS PROJECT TO THE CAPACITY CLAUSE IN ORDER TO REFLECT ALL COSTS ASSOCIATED WITH THIS PROJECT IN THE CAPACITY CLAUSE. THIS PROJECT WAS APPROVED FOR RECOVERY IN ORDER NO. PSC-13-0665-FOF-EI. Supporting Schedules: C-2 Recap Schedules: C-1 ~S~c~h~ed~u~le~C~-~3~~~~~~~~~~--------------~~~~~JU~R~I~S~D~IC~T~IO~N~A~L~N~E~T~O~P~E~RA~T~I~N~G~I~N~C~O~M~E~A~D~J~U~S~TM~E~NT~S~----~--~--~----------------------------~P~a~ge5of5 FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: List and explain all proposed adjustments to Net Operating Income for the Test Year, the Prior Year COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES and the most recent Historical Year. 2 3 4 5 6 7 12/31/17 Prior Year Ended_/_/_ Historical Test Year Ended _ / _ / _ DOCKET NO.: 160021-EI Line No. Type of Data Shown: _x__ Projected Test Year Ended Witness: Kim Ousdahl, Keith Ferguson (1) (2) (3) (4) (5) ADJUSTMENT TITLE REASON FOR ADJUSTMENT OR OMISSION (PROVIDE SUPPORTING SCHEDULE ADJUSTMENT AMOUNT ($000) JURISDICTIONAL FACTOR JURISDICTIONAL AMOUNT OF ADJUSTMENT (3) X (4) ($000) (22) NUCLEAR MAINTENANCE RESERVE: TO REFLECT THE CHANGE IN OPERATING EXPENSES ASOCIATED WITH THE COMPANY'S PROPOSAL TO DEFER AND AMORTIZE ITS NUCLEAR MAINTENANCE COSTS RATHER THAN THE CURRENT TREATMENT OF ACCRUING IN ADVANCE. (23) RATE CASE EXPENSES: TO INCLUDE IN THE CALCULATION OF OPERATING EXPENSES THE COSTS OF THIS PROCEEDING AND ITS TAX EFFECTS. RATE CASE EXPENSE IS A COST OF DOING BUSINESS ANI) SHOULD BE FULLY RECOGNIZED. CONSISTENT WITH PRIOR COMMISSION APPROVAL, THE COMPANY IS REQUESTING A FOUR YEAR AMORTIZATION PERIOD. 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Supporting Schedules: C-2 Recap Schedules: C-1 Schedule C-3 JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: List and explain all proposed adjustments to Net Operating Income for the Test Year, the Prior Year COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES and the most recent Historical Year. Historical Test Year Ended _ / _ / _ DOCKET NO.: 160021-EI Line No. Page 1 of 3 Type of Data Shown: _ _ Projected Test Year Ended _ / _ /_ _x_ Prior Year Ended 12/31/16 Witness: Kim Ousdahl (1) (2) (3) (4) (5) ADJUSTMENT TITLE REASON FOR ADJUSTMENT OR OMISSION (PROVIDE SUPPORTING SCHEDULE ADJUSTMENT AMOUNT ($000) JURISDICTIONAL FACTOR JURISDICTIONAL AMOUNT OF ADJUSTMENT (3)X (4) ($000) COMMISSION ADJUSTMENTS 2 3 4 5 6 7 6 9 10 11 12 AVIATION- EXPENSES CAPACITY COST RECOVERY (1) (125) 15,907 0.965261 (2) (3) (4) 1,405 (76) 1.000000 0.965261 1.652590 (121) 26,266 CONSERVATION COST RECOVERY ECONOMIC DEVELOPMENT 5% ENVIRONMENTAL COST RECOVERY (5) 73,276 1.052629 77,147 EXECUTIVE COMPENSATION FINANCIAL PLANNING SERVICES (6) (7) (16,672) 0.965261 (16,024) (269) (270,693) 0.965261 (260) 1.000000 (270,693) 270,693 1.000000 0.942776 270,693 FRANCHISE EXPENSE FRANCHISE REVENUE 13 14 FUEL CLAUSE- GAS RESERVES FUEL CLAUSE- EXCL GAS RESERVES GROSS RECEIPTS TAX 15 16 INDUSTRY ASSOCIATION DUES INTEREST SYCHRONIZATION 17 16 INTEREST TAX DEFICIENCIES STORM DEFICIENCY RECOVERY 19 TOTAL COMMISSION ADJUSTMENTS (B) (9) (10) (11) (12) (13) (14) (15) (16) 1,405 (73) (65,131) 100,503 0.942629 0 (1,299) 0.965261 0 (1,254) 15,336 0.966117 15,154 457 7,134 0.965261 1.001666 441 7,146 126,445 0.667500 (61,404) 94,737 141,161 20 21 22 23 24 25 26 27 26 29 30 31 32 Supporting Schedules: C-2 Recap Schedules: C-1 Schedule C-3 JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: List and explain all proposed adjustments to Net COMPANY: FLORIDA POWER & LIGHT COMPANY Operating Income for the Test Year, the Prior Year _ _ Projected Test Year Ended _ / _ /_ and the most recent Historical Year. _K_ Prior Year Ended 12/31/16 AND SUBSIDIARIES Historical Test Year Ended _ / _ / _ DOCKET NO.: 160021-EI Witness: Kim Ousdahl (1) Line No. 2 Page 2 of 3 Type of Data Shown: ADJUSTMENT TITLE (2) REASON FOR ADJUSTMENT OR OMISSION (PROVIDE SUPPORTING SCHEDULE (3) (4) (5) ADJUSTMENT AMOUNT ($000) JURISDICTIONAL FACTOR JURISDICTIONAL AMOUNT OF ADJUSTMENT (3)X (4) ($000) (1) AVIATION- EXPENSES: TO EXCLUDE FROM OPERATING EXPENSES THE COSTS ASSOCIATED WITH AVIATION EXPENSES AND ITS RELATED TAX EFFECTS, PER ORDER NO. PSC-10-0153-FOF-EI, DOCKET NO. 080677-EI. 3 4 (2) CAPACITY COST RECOVERY: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S CAPACITY COST RECOVERY CLAUSE AND ITS RELATED 5 TAX EFFECTS. 6 7 8 (3) CONSERVATION COST RECOVERY: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S ENERGY CONSERVATION COST RECOVERY CLAUSE AND THE RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-EI. 9 10 11 (4) ECONOMIC DEVELOPMENT 5%: TO EXCLUDE FROM OPERATING EXPENSES 5% OF FPL'S ECONOMIC DEVELOPMENT EXPENDITURES AND ITS RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-EI, ORDER NO. 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306,DOCKET NO. 810002-EU. 12 13 (5) ENVIRONMENTAL COST RECOVERY: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S ENVIRONMENTAL COST RECOVERY CLAUSE AND 14 THE RELATED TAX EFFECTS. 15 16 17 (6) EXECUTIVE COMPENSATION: TO EXCLUDE FROM OPERATING EXPENSES THE COSTS ASSOCIATED WITH EXECUTIVE COMPENSATION AND ITS ASSOCIATED TAX EFFECTS, PER ORDER NO. PSC-10-0153-FOF-EI, DOCKET NO. 080677-EI. 18 19 20 (7) FINANCIAL PLANNING SERVICES: TO EXCLUDE FROM OPERATING EXPENSES, THE COST OF PROVIDING FINANCIAL PLANNING SERVICES TO EXECUTIVES AND ITS RELATED TAX EFFECTS PER ORDER NO. 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306, DOCKET NO. 810002-EU. 21 22 23 (8) FRANCHISE EXPENSE: TO EXCLUDE FROM OPERATING EXPENSES, THE FRANCHISE FEES PAID TO THE MUNICIPALITIES WITHIN FPL'S SERVICE AREA AND ITS RELATED TAX EFFECTS PER ORDER NO. 7843, DOCKET NO. 760727-EU. 24 25 (9) FRANCHISE REVENUE: TO EXCLUDE FROM OPERATING REVENUES, THE FRANCHISE FEES RECEIVED FROM RATEPAYERS AND ITS RELATED TAX EFFECTS PER ORDER NO. 7843, 26 DOCKET NO. 760767-EU. 27 28 29 (10) FUEL CLAUSE- GAS RESERVES: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S GAS RESERVES INVESTMENT RECOVERED THROUGH THE FUEL AND PURCHASE POWER COST RECOVERY CLAUSE AND THE RELATED TAX EFFECTS PER ORDER NO. PSC-15-0038-FOF-EI, DOCKET NO. 150001-EI. 30 31 32 (11) FUEL CLAUSE- EXCL GAS RESERVES: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S FUEL AND PURCHASE POWER COST RECOVERY CLAUSE AND THE RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-EI AND ORDER NO. 11437, DOCKET NO. 820097-EU. Supporting Schedules: C-2 Recap Schedules: C-1 Schedule C-3 JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: List and explain all proposed adjustments to Net Operating Income for the Test Year, the Prior Year and the most recent Historical Year. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES 2 _ _ Projected Test Year Ended _ / _ /_ 12/31/16 _.x__ Prior Year Ended Historical Test Year Ended _ / _ / _ DOCKET NO.: 160021-EI Line No. Page 3 of 3 Type of Data Shown: Witness: Kim Ousdahl (1) (2) (3) (4) (5) ADJUSTMENT TITLE REASON FOR ADJUSTMENT OR OMISSION (PROVIDE SUPPORTING SCHEDULE ADJUSTMENT AMOUNT ($000) JURISDICTIONAL FACTOR JURISDICTIONAL AMOUNT OF ADJUSTMENT (3)X (4) ($000) (12) GROSS RECEIPTS TAX: TO REMOVE GROSS RECEIPTS TAX REVENUES AND EXPENSES FROM OPERATING INCOME. 3 4 5 (13) INDUSTRY ASSOCIATION DUES: TO EXCLUDE FROM OPERATING EXPENSES CERTAIN INDUSTRY ASSOCIATION DUES AND ITS RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-EI, ORDER NO, 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306, DOCKET NO. 810002-EU. 6 7 8 (14) INTEREST SYNCHRONIZATION: TO ADJUST OPERATING INCOME TAX EXPENSE TO REFLECT THE INTEREST EXPENSE INHERENT IN THE ALLOWED RATE BASE AS OPPOSED TO THE GROSS INTEREST USED IN CALCULATING PER BOOKS TAX EXPENSES PER ORDER NO. 13537, DOCKET NO. 830465-EI. 9 10 11 12 (15) INTEREST TAX DEFICIENCIES: TO INCLUDE IN OPERATING INCOME AND EXPENSES THE AMORTIZATION (OVER A FIVE YEAR PERIOD) OF INTEREST CHARGES PAID BY FPL TO THE IRS ON TAX DEFICIENCIES IN PRIOR YEARS AND INTEREST INCOME ARISING FROM TAX SETTLEMENTS AND ITS RELATED TAX EFFECTS PER ORDER NO. 13537 AND 13948, DOCKET NO. 830465-EI. 13 14 15 (16) STORM DEFICIENCY RECOVERY: TO EXCLUDE FROM OPERATING INCOME, THE REVENUES AND EXPENSES ASSOCIATED WITH FPL'S RECOVERY OF THE 2004 & 2005 STORM COSTS, AND THE REPLENISHMENT OF THE STORM RESERVE, PER ORDER NO. PSC-06-0464-FOF-EI, DOCKET NO. 060038-EI. 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Supporting Schedules: C-2 Recap Schedules: C-1 Schedule C-3 JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES EXPLANATION: List and explain all proposed adjustments to Net Operating Income for the Test Year, the Prior Year and the most recent Historical Year. DOCKET NO.: 160021-EI Witness: Kim Ousdahl (1) Line No. Page 1 of 3 Type of Data Shown: __ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ _x_ Historical Test Year Ended 12/31/15 ADJUSTMENT TITLE (2) REASON FOR ADJUSTMENT OR OMISSION (PROVIDE SUPPORTING SCHEDULE (3) (4) (5) ADJUSTMENT AMOUNT ($000) JURISDICTIONAL FACTOR JURISDICTIONAL AMOUNT OF ADJUSTMENT (3) X (4) ($000) COMMISSION ADJUSTMENTS 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 FRANCHISE REVENUE FUEL CLAUSE- GAS RESERVES FUEL CLAUSE- EXCL GAS RESERVES GROSS RECEIPTS TAX INDUSTRY ASSOCIATION DUES INTEREST SYCHRONIZATION INTEREST TAX DEFICIENCIES OTHER RATE CASE ADJUSTMENTS STORM DEFICIENCY RECOVERY 20 TOTAL COMMISSION ADJUSTMENTS AVIATION- EXPENSES CAPACITY COST RECOVERY (1) (2) CONSERVATION COST RECOVERY ECONOMIC DEVELOPMENT 5% ENVIRONMENTAL COST RECOVERY EXECUTIVE COMPENSATION FINANCIAL PLANNING SERVICES FRANCHISE EXPENSE (3) (4) (5) (70) 77,189 1.000000 0.966237 1.042107 (6) (7) (18,570) (266) 0.966237 0.966237 (8) (279,031) 1.000000 (279,031) (9) (10) 279,031 1.000000 0.942509 279,031 (9,423) (11) (12) (105) (7,902) 1,427 (9,998) 34,942 120 (13) (14) (15) {1,173) 15,712 (87) (16) (17) (202) 9,594 100,612 0.966237 -1.045012 (101) 8,257 1,427 (68) 80,439 (17,943) (257) 1.066260 37,258 1.000000 0.966237 120 (1,133) 0.953694 0.966237 14,984 (84) 0.959749 1.001191 (194) 9,606 122,888 21 22 23 24 25 26 27 28 29 30 31 32 Supporting Schedules: C-2 Recap Schedules: C-1 Schedule C-3 JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: List and explain all proposed adjustments to Net Operating Income for the Test Year, the Prior Year COMPANY: FLORIDA POWER & LIGHT COMPANY and the most recent Historical Year. Prior Year Ended_/_/_ 12/31/15 _x_ Historical Test Year Ended AND SUBSIDIARIES DOCKET NO.: 160021-EI Witness: Kim Ousdahl (1) Line No. 1 2 Page 2 of 3 Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ ADJUSTMENT TITLE (2) REASON FOR ADJUSTMENT OR OMISSION (PROVIDE SUPPORTING SCHEDULE (3) (4) (5) ADJUSTMENT AMOUNT ($000) JURISDICTIONAL FACTOR JURISDICTIONAL AMOUNT OF ADJUSTMENT (3) X (4) ($000) (1) AVIATION- EXPENSES: TO EXCLUDE FROM OPERATING EXPENSES THE COSTS ASSOCIATED WITH AVIATION EXPENSES AND ITS RELATED TAX EFFECTS, PER ORDER NO. PSC-10-0153-FOF-EI, DOCKET NO. 080677-EI. 3 4 5 (2) CAPACITY COST RECOVERY: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S CAPACITY COST RECOVERY CLAUSE AND ITS RELATED TAX EFFECTS. 6 7 8 (3) CONSERVATION COST RECOVERY: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S ENERGY CONSERVATION COST RECOVERY CLAUSE AND THE RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-EI. 9 10 11 12 (4) ECONOMIC DEVELOPMENT 5%: TO EXCLUDE FROM OPERATING EXPENSES 5% OF FPL'S ECONOMIC DEVELOPMENT EXPENDITURES AND ITS RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-EI, ORDER NO. 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306,DOCKET NO. 810002-EU. 13 14 (5) ENVIRONMENTAL COST RECOVERY: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S ENVIRONMENTAL COST RECOVERY CLAUSE AND THE RELATED TAX EFFECTS. 15 16 17 (6) EXECUTIVE COMPENSATION: TO EXCLUDE FROM OPERATING EXPENSES THE COSTS ASSOCIATED WITH EXECUTIVE COMPENSATION AND ITS ASSOCIATED TAX EFFECTS, PER ORDER NO. PSC-10-0153-FOF-EI, DOCKET NO. 080677-EI. 18 19 20 21 22 23 (7) FINANCIAL PLANNING SERVICES: TO EXCLUDE FROM OPERATING EXPENSES, THE COST OF PROVIDING FINANCIAL PLANNING SERVICES TO EXECUTIVES AND ITS RELATED TAX EFFECTS PER ORDER NO. 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306, DOCKET NO. 810002-EU. (8) FRANCHISE EXPENSE: TO EXCLUDE FROM OPERATING EXPENSES, THE FRANCHISE FEES PAID TO THE MUNICIPALITIES WITHIN FPL'S SERVICE AREA AND ITS RELATED TAX EFFECTS PER ORDER NO. 7843, DOCKET NO. 760727-EU. 24 25 26 27 (9) FRANCHISE REVENUE: TO EXCLUDE FROM OPERATING REVENUES, THE FRANCHISE FEES RECEIVED FROM RATEPAYERS AND ITS RELATED TAX EFFECTS PER ORDER NO. 7843, DOCKET NO. 760767-EU. 28 29 (10) FUEL CLAUSE- GAS RESERVES: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S GAS RESERVES INVESTMENT RECOVERED THROUGH THE FUEL AND PURCHASE POWER COST RECOVERY CLAUSE AND THE RELATED TAX EFFECTS PER ORDER NO. PSC-15-0038-FOF-EI, DOCKET NO. 150001-EI. 30 31 32 (11) FUEL CLAUSE- EXCL GAS RESERVES: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S FUEL AND PURCHASE POWER COST RECOVERY CLAUSE AND THE RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-EI AND ORDER NO. 11437, DOCKET NO. 820097-EU. Supporting Schedules: C-2 Recap Schedules: C-1 Schedule C-3 JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY EXPLANATION: List and explain all proposed adjustments to Net Operating Income for the Test Year, the Prior Year and the most recent Historical Year. DOCKET NO.: 160021-EI Witness: Kim Ousdahl (1) 2 Prior Year Ended_/_/_ 12/31/15 _x_ Historical Test Year Ended AND SUBSIDIARIES Line No. Page 3 of 3 Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ ADJUSTMENT TITLE (2) REASON FOR ADJUSTMENT OR OMISSION (PROVIDE SUPPORTING SCHEDULE (3) (4) (5) ADJUSTMENT AMOUNT ($000) JURISDICTIONAL FACTOR JURISDICTIONAL AMOUNT OF ADJUSTMENT (3) X (4) ($000) (12) GROSS RECEIPTS TAX: TO REMOVE GROSS RECEIPTS TAX REVENUES AND EXPENSES FROM OPERATING INCOME. 3 4 5 (13) INDUSTRY ASSOCIATION DUES: TO EXCLUDE FROM OPERATING EXPENSES CERTAIN INDUSTRY ASSOCIATION DUES AND ITS RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-EI, ORDER NO, 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306, DOCKET NO. 810002-EU. 6 7 8 (14) INTEREST SYNCHRONIZATION: TO ADJUST OPERATING INCOME TAX EXPENSE TO REFLECT THE INTEREST EXPENSE INHERENT IN THE ALLOWED RATE BASE AS OPPOSED TO THE GROSS INTEREST USED IN CALCULATING PER BOOKS TAX EXPENSES PER ORDER NO. 13537, DOCKET NO. 830465-EI. 9 10 11 (15) INTEREST TAX DEFICIENCIES: TO INCLUDE IN OPERATING INCOME AND EXPENSES THE AMORTIZATION (OVER A FIVE YEAR PERIOD) OF INTEREST CHARGES PAID BY FPL TO THE IRS ON TAX DEFICIENCIES IN PRIOR YEARS AND INTEREST INCOME ARISING FROM TAX SETTLEMENTS AND ITS RELATED TAX EFFECTS PER ORDER NO. 13537 AND 13948, DOCKET NO. 12 830465-EI. 13 14 15 (16) OTHER RATE CASE ADJUSTMENTS: REFLECTS A PORTION OF THE DEPRECIATION/DISMANTLEMENT RESERVE SURPLUS ADJUSTMENT PROVIDED UNDER ORDER NO. PSC-13-0023-S-EI, DOCKET NO. 120015-EI. 16 17 18 (17) STORM DEFICIENCY RECOVERY: TO EXCLUDE FROM OPERATING INCOME, THE REVENUES AND EXPENSES ASSOCIATED WITH FPL'S RECOVERY OF THE 2004 & 2005 STORM COSTS, AND THE REPLENISHMENT OF THE STORM RESERVE, PER ORDER NO. PSC-06-0464-FOF-EI, DOCKET NO. 060038-EI. 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Supporting Schedules: C-2 Recap Schedules: C-1 Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Page 1 of 15 FLORIDA PUBLIC SERVICE COMMISSION Type of Data Shown: EXPLANATION: _L Projected Test Year Ended 12/31/17 PROVIDE JURISDICTIONAL FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT COMPANY: FLORIDA POWER & LIGHT COMPANY Prior Year Ended _j_j_ HISTORICAL YEAR IF THE TEST YEAR IS PROJECTED. Historical Test Year Ended_/_/_ AND SUBSIDIARIES Witness: Kim Ousdahl, Robert E. Barrett Jr., Renae B. Deaton DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 (1) ACCOUNT NO. (2) ACCOUNT TITLE (3) TOTAL COMPANY ,$000! (4) FPSC JURISDICTIONAL ($000) (5) JURISDICTIONAL SEPARATION FACTOR REVENUE FROM SALES 440-446 440-446 440-446 440-446 440-446 440-446 440-446 440-446 440-446 440-446 440-446 440-446 447 447 447 447 447 447 447 447 449 449 RETAIL SALES- BASE REVENUES RETAIL SALES- FUEL REVENUES RETAIL SALES- FRANCHISE REVENUES RETAIL SALES- CONSERVATION REVENUES RETAIL SALES- ENVIRONMENTAL REVENUES RETAIL SALES- STORM RECOVERY REVENUES RETAIL SALES- OIL BACKUP REVENUES RETAIL SALES- CAPACITY REVENUES GROSS RECEIPTS TAX REVENUES RECOV CILC INCENTIVES & PENALTY NON RECOV CILC INCENTIVE CILC INCENTIVES OFFSET SALES FOR RESALE- BASE REVENUES SALES FOR RESALE- FUEL REVENUES INTERCHANGE SALES RECOVERABLE CAP REV CCR-FPSC 1990 RATE REDUCTION CAPACITY SALES- INTERCHG 20% OF GAIN ON ECONOMY SALES FPSC INTERCHANGE SALES NON RECOVERABLE CAP REV NOT CCR-FPSC 1990 RATE REDUCTION PROVISION FOR RATE REFUNDS- FERC PROVISION FOR RATE REFUNDS- FPSC REVENUE FROM SALES 5,661,800 3,120,424 462,560 134,820 206,703 116,245 0 316,266 245,047 (62,387) 0 62,387 208,213 173,476 58,211 0 4,682 0 3,300 0 0 0 10,711,748 5,661,800 3,120,424 462,560 134,820 206,703 116,245 0 316,266 245,047 (62,387) 0 62,387 0 0 55,133 0 4,434 0 3,137 0 0 0 10,326,570 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 0.000000 1.000000 1.000000 1.000000 0.000000 1.000000 0.000000 0.000000 0.947122 0.000000 0.947122 0.000000 0.950595 0.000000 0.000000 0.000000 0.964042 OTHER OPER REVENUES 400 456 456 456 450 450 450 OPERATING REVENUES- GAS RESERVES OTH ELECTRIC REVENUES- UNBILLED REVENUES- FPSC OTH ELECTRIC REVENUES- UNBILLED REVENUES- FERC OTH ELECTRIC REVENUES- NET METERING FORFEITED DISCOUNTS- LATE PAYMENT INT ON WHSLE ACCTS FORFEITED DISCOUNTS- LATE PAYMENT INT ON OTHER ACCTS FIELD COLLECTION LATE PAYMENT CHARGES Supporting Schedules: C-19, C-20, C-21, C-22 0 1,004 (560) 0 0 0 59,902 0 1,004 0 0 0 0 59,902 0.000000 1.000000 0.000000 0.000000 0.000000 0.000000 1.000000 Recap Schedules: C-1, E-3b Page 2 of 15 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Schedule C-4 Type of Data Shown: FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONAL FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICAL YEAR IF THE TEST YEAR IS PROJECTED. COMPANY: FLORIDA POWER & LIGHT COMPANY __x_ Projected Test Year Ended 12/31/17 Prior Year Ended_/_/_ Historical Test Year Ended_/_/_ Witness: Kim Ousdahl, Robert E. Barrett Jr., AND SUBSIDIARIES Renae B. Deaton DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 (1) ACCOUNT NO. 451 451 451 451 451 451 451 454 454 454 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 (2) ACCOUNT TITLE MISC SERVICE REVENUES- INITIAL CONNECTION MISC SERVICE REVENUES- RECONNECT AFTER NON PAYMENT MISC SERVICE REVENUES- CONNECT I DISCONNECT MISC SERVICE REVENUES- RETURNED CUSTOMER CHECKS MISC SERVICE REVENUES- CURRENT DIVERSION PENALTY MISC SERVICE REVENUES- OTHER BILLINGS MISC SERVICE REVENUES- REIMBURSEMENTS -OTHER RENT FROM ELECTRIC PROPERTY- FUT USE & PLT IN SERV & STORAGE TANKS RENT FROM ELECTRIC PROPERTY- GENERAL RENT FROM ELECTRIC PROPERTY- POLE ATTACHMENTS OTH ELECTRIC REVENUES- PRODUCTION PLANT RELATED OTH ELECTRIC REVENUES- WHOLESALE OTH ELECTRIC REVENUES- TRANSMISSION OTH ELECTRIC REVENUES- DEF REV STORM SECURITIZATION OTH ELECTRIC REVENUES- TRANS. SERVICE DEMAND (LONG-TERM FIRM) OTH ELECTRIC REVENUES- TRANS. SERVICE DEMAND (SHORT-TERM FIRM & NON FIRM) OTH ELECTRIC REVENUES- ANCILLARY SERVICES (REACTIVE & VOLTAGE CNTL SVC) OTH ELECTRIC REVENUES- ANCILLARY SERVICES (REG, SPINNING & SUPPLEMENTAL) OTH ELECTRIC REVENUES- WHOLESALE DISTRIBUTION WHEELING OTH ELECTRIC REVENUES -ENERGY AUDIT FEE RESIDENT ECCR OTH ELECTRIC REVENUES -USE CHARGE RECOVERIES PSL 2 OTH ELECTRIC REVENUES - MISC OTH ELECTRIC REVENUES- ENVIRONMENTAL- ECRCOTH ELECTRIC REVENUES -OTHER REVENUE - FCR OTH ELECTRIC REVENUES- DEFERRED CAPACITY REVENUES OTH ELECTRIC REVENUES- DEF REG ASSESS FEE- FUEL OTH ELECTRIC REVENUES- DEF REG ASSESS FEE- OBF OTH ELECTRIC REVENUES- DEF REG ASSESS FEE- ECCR OTH ELECTRIC REVENUES- DEF REG ASSESS FEE- CAP OTH ELECTRIC REVENUES- DEF REG ASSESS FEE- ECRC OTH ELECTRIC REVENUES- DEFERRED OBF REVENUES OTH ELECTRIC REVENUES - DEFERRED ECCR REVENUES OTH ELECTRIC REVENUES- DEFERRED FUEL FERC REVENUES OTH ELECTRIC REVENUES - DEFERRED ECRC REVENUES OTH ELECTRIC REVENUES- DEFERRED FUEL FPSC REVENUES Supporting Schedules: C-19, C-20, C-21, C-22 (4) (3) TOTAL COMPANY FPSC JURISDICTIONAL ($000) !$000l 1,003 1,003 14,694 14,694 17,542 17,542 6,046 6,046 1,398 1,398 1,811 1,811 (1.426) (1.426) 1,910 1,974 22,701 23.465 33,211 33,211 0 0 0 0 0 0 0 0 44,878 0 3,287 3,666 1,097 1,154 403 424 256 256 0 0 1,601 1,685 28.440 28.440 0 0 1,135 1,198 12.425 12.425 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,809 6,809 (17) (17) (5) JURISDICTIONAL SEPARATION FACTOR 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 0.967454 0.967454 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.896741 0.950595 0.950595 1.000000 0.000000 0.950595 1.000000 0.000000 0.947122 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 1.000000 0.000000 1.000000 1.000000 Recap Schedules: C-1, E-3b Page 3 of 15 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Schedule C-4 Type of Data Shown: FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: _x_ Projected Test Year Ended 12/31/17 PROVIDE JURISDICTIONAL FACTORS FOR NET OPERATING Prior Year Ended_/_/_ INCOME FOR THE TEST YEAR AND THE MOST RECENT Historical Test Year Ended_/_/_ HISTORICAL YEAR IF THE TEST YEAR IS PROJECTED. COMPANY: FLORIDA POWER & LIGHT COMPANY Witness: Kim Ousdahl, Robert E. Barrett Jr., AND SUBSIDIARIES Renae B. Deaton DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 (1) ACCOUNT NO. 456 456 456 456 (2) ACCOUNT TITLE OTH ELECTRIC REVENUES- FUEL- GPIF OTH ELECTRIC REVENUES- SWAPC ECCR OTH ELECTRIC REVENUES- TRANS. SERV RADIAL LINE CH OTH ELECTRIC REVENUES- SEMINOLE TRANSMISSION CREDIT TOTAL OTHER OPER REVENUES TOTAL OPER REVENUES (4) (3) TOTAL COMPANY FPSC JURISDICTIONAL ($000) '$000l (11,303) (11,303) 0 0 0 241 0 0 203,930 249,920 (5) JURISDICTIONAL SEPARATION FACTOR 1.000000 0.000000 0.000000 0.000000 0.815982 10,961,668 10,530,500 7,008 354,158 9,641 5,883 1,709 17,413 4,283 464 66 0 7,552 5,533 2,319 0 17,294 6,471 4,695 5 1,730 152 446,375 6,662 335,431 9,145 5,593 1,624 16,552 4,056 440 63 0 7,164 5,259 2,196 0 16,405 6,129 4,453 5 1,641 144 422,962 0.950595 0.947122 0.948587 0.950595 0.950595 0.950595 0.947122 0.947122 0.950595 0.000000 0.948587 0.950595 0.947122 0.000000 0.948587 0.947122 0.948587 0.947122 0.948587 0.947122 0.947549 77,980 74,127 0.950595 0.960666 STEAM POWER GENERATION 500 501 501 502 505 506 506 506 507 509 510 511 511 511 512 512 513 513 514 514 STEAM POWER- OPERATION SUPERVISION & ENGINEERING STEAM POWER- FUEL -OIL, GAS & COAL STEAM POWER- FUEL - NON RECV EXP STEAM POWER- STEAM EXPENSES STEAM POWER- ELECTRIC EXPENSES STEAM POWER- MISCELLANEOUS STEAM POWER EXPENSES STEAM POWER- MISC STEAM POWER EXPENSES- ECRCSTEAM POWER- MISC- ADDITIONAL SECURITY STEAM POWER -RENTS STEAM POWER- EMISSION ALLOWANCES- ECRCSTEAM POWER- MAINTENANCE SUPERVISION & ENGINEERING STEAM POWER- MAINTENANCE OF STRUCTURES STEAM POWER- MAINT OF STRUCTURES - ECRC STEAM POWER- LOW GRAVITY FUEL OIL MOD STEAM POWER- MAINTENANCE OF BOILER PLANT STEAM POWER- MAINT OF BOILER PLANT- ECRC STEAM POWER- MAINTENANCE OF ELECTRIC PLANT STEAM POWER- MAINTENANCE OF ELECTRIC PLANT- ECRC STEAM POWER- MAINTENANCE OF MISCELLANEOUS STEAM PLT STEAM POWER- MAINT OF MISC STEAM PL T- ECRC STEAM POWER GENERATION NUCLEAR POWER GENERATION 517 NUCLEAR POWER- OPERATION SUPERVISION & ENGINEERING Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Page 4 of 15 FLORIDA PUBLIC SERVICE COMMISSION Type of Data Shown: EXPLANATION: COMPANY: FLORIDA POWER & LIGHT COMPANY PROVIDE JURISDICTIONAL FACTORS FOR NET OPERATING ___lL Projected Test Year Ended 12/31/17 INCOME FOR THE TEST YEAR AND THE MOST RECENT Prior Year Ended_/_/_ HISTORICAL YEAR IF THE TEST YEAR IS PROJECTED. Historical Test Year Ended_/_/_ AND SUBSIDIARIES Witness: Kim Ousdahl, Robert E. Barrett Jr., Renae B. Deaton DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 (1) ACCOUNT NO. 518 518 524 518 518 518 518 518 518 518 520 523 524 524 524 524 525 528 529 529 530 531 532 532 529 520 (2) ACCOUNT TITLE NUCLEAR POWER- NUCLEAR FUEL EXPENSE NUCLEAR POWER- NUCL FUEL EXP - FUEL DISPOSAL COSTS NUCLEAR POWER- MISC- ADDITIONAL SECURITY NUCLEAR POWER- NUC FUEL EXP- D&D FUND- FPSC NUCLEAR POWER - NUC FUEL EXP - D&D FUND - FERC NUCLEAR FUEL EXP-RECOVERABLE-AFUDC-FPSC NUCLEAR FUEL EXP- RECOVERABLE-D&D ASSESS NUCLEAR FUEL- PLANT RECOVERABLE ADJUSTMENT NUCLEAR POWER- NUCL FUEL EXP- NON RECOV FUEL EXP NUCLEAR POWER- COOLANTS AND WATER NUCLEAR POWER- STEAM EXPENSES - ECRC NUCLEAR POWER- ELECTRIC EXPENSES NUCLEAR POWER- MISCELLANEOUS NUCLEAR POWER EXPENSES NUCLEAR POWER- MISC NUCLEAR POWER EXP- ECRCNUCLEAR POWER -COSTS RECOVERED IN NUC COST REG (NCRC) NUCLEAR POWER -COSTS NOT RECOVERED IN NUC COST REG NUCLEAR POWER- RENTS NUCLEAR POWER- MAINTENANCE SUPERVISION & ENGINEERING NUCLEAR POWER- MAINTENANCE OF STRUCTURES NUCLEAR POWER- MAINT OF STRUCTURES- ECRCNUCLEAR POWER- MAINTENANCE OF REACTOR PLANT NUCLEAR POWER- MAINTENANCE OF ELECTRIC PLANT NUCLEAR POWER -MAINTENANCE OF MISC NUCLEAR PLANT NUCLEAR POWER- MAINT OF MISC NUC PL T- ECRCNUCLEAR POWER- MAINT OF STRUCTURES -CAPACITY NUCLEAR POWER- STEAM EXPENSES NUCLEAR POWER GENERATION (3) TOTAL COMPANY ($000) 190,Q42 (4) 104 87,668 18 83,337 17 0 0 0 0 0 0 84,301 8,282 27,162 20,983 7,382 18,015 79,967 7,873 25,726 19,904 7,002 17,089 0 0 0 0 49,339 628,171 46,902 595,972 (5) JURISDICTIONAL SEPARATION FACTOR 0.947122 0.000000 0.947122 0.000000 0.000000 0.000000 0.000000 0.000000 0.948587 0.950595 0.000000 0.950595 0.950595 0.947122 0.000000 0.000000 0.000000 0.948587 0.950595 0.947122 0.948587 0.948587 0.948587 0.000000 0.000000 0.950595 0.948743 0 0 0 0 0 0 0 0 0 0 0.000000 0.000000 0.000000 0.000000 0.000000 FPSC JURISDICTIONAL ($000) 179,993 0 0 35,400 33,528 0 0 0 0 0 0 0 0 0 0 11,754 9,741 11,149 9,260 0 0 99 OTHER POWER GENERATION 750 754 756 760 751 OTHER OTHER OTHER OTHER OTHER POWER- GAS RESERVES- OPERATION SUPERVISION & ENGINEERING POWER- GAS RESERVES- FIELD COMPRESSOR STATION EXPENSES POWER- GAS RESERVES- FIELD MEASURING & REGULATING STATION EXP POWER -GAS RESERVES- RENTS POWER- GAS RESERVES - PRODUCTION MAPS & RECORDS Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Page 5 of 15 FLORIDA PUBLIC SERVICE COMMISSION Type of Data Shown: EXPLANATION: COMPANY: FLORIDA POWER & LIGHT COMPANY PROVIDE JURISDICTIONAL FACTORS FOR NET OPERATING _L Projected Test Year Ended 12/31/17 INCOME FOR THE TEST YEAR AND THE MOST RECENT Prior Year Ended_/_/_ HISTORICAL YEAR IF THE TEST YEAR IS PROJECTED. Historical Test Year Ended_!_!_ AND SUBSIDIARIES Witness: Kim Ousdahl, Robert E. Barrett Jr., Renae B. Deaton DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 (1) ACCOUNT NO. 753 755 758 761 763 769 795 796 798 752 546 546 547 547 548 549 549 549 549 550 551 552 552 552 553 553 553 554 554 (2) ACCOUNT TITLE OTHER POWER- GAS RESERVES - FIELD LINES EXPENSES OTHER POWER- GAS RESERVES- FIELD COMPRESSOR STATION FUEL & POWER OTHER POWER- GAS RESERVES- GAS WELLS ROYALTIES OTHER POWER- GAS RESERVES - MAINT SUPERVISION & ENGINEERING OTHER POWER- GAS RESERVES - MAINT OF PRODUCING GAS WELLS OTHER POWER- GAS RESERVES- MAINT OF OTHER EQUIPMENT OTHER POWER- GAS RESERVES- DELAY RENTALS OTHER POWER - GAS RESERVES- NONPRODUCTIVE WELL DRILLING OTHER POWER- GAS RESERVES- OTHER EXPLORATION OTHER POWER- GAS RESERVES -WELLS EXPENSES OTHER POWER- OPERATION SUPERVISION & ENGINEERING OTHER POWER- OPERATION SUPERVISION & ENGINEERING- ECRC OTHER POWER- FUEL- OIL, GAS & COAL OTHER POWER- FUEL -NON RECOV ANNUAL EMISSIONS FEE OTHER POWER- GENERATION EXPENSES OTHER POWER- MISC OTHER POWER GENERATION EXPENSES OTHER POWER- MISC OTHER POWER GEN EXP- ECRCOTHER POWER- WC H20 RECLAMATION OTHER POWER -ADDITIONAL SECURITY OTHER POWER- RENTS -GAS TURBINES ENGINE SERVCING OTHER POWER- MAINTENANCE SUPERVISION & ENGINEERING OTHER POWER- MAINTENANCE SUPERVISION & ENGINEERING - ECRC OTHER POWER - MAINTENANCE OF STRUCTURES OTHER POWER - MAINT OF STRUCTURES - ECRC OTHER POWER- MAINTENANCE GENERATING & ELECTRIC PLANT OTHER POWER- GAS TURBINE MAINTENANCE FUEL OTHER POWER - MAINT GEN & ELECT PLT- ECRC OTHER POWER- MAINTENANCE MISC OTHER POWER GENERATION OTHER POWER- MAINT MISC OTH PWR GEN - ECRCOTHER POWER GENERATION (3) TOTAL COMPANY (4) 0 0 0 0 0 0 0 0 0 2,679 16,235 240 2,323,846 4,397 19,701 29,410 1,851 4,243 1,270 0 10,309 228 14,994 323 62,857 0 3,992 7,833 29 2,504,438 0 0 0 0 0 0 0 0 0 2,537 15,432 227 2,200,965 4,171 18,727 27,957 1,753 4,034 1,203 0 9,779 216 14,253 306 59,625 0 3,781 7,430 28 2,372,426 (5) JURISDICTIONAL SEPARATION FACTOR 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.947122 0.950595 0.947122 0.947122 0.948587 0.950595 0.950595 0.947122 0.950595 0.947122 0.000000 0.948587 0.947122 0.950595 0.947122 0.948587 0.000000 0.947122 0.948587 0.947122 0.947289 90,032 0 85,271 0 0.947122 0.000000 ~$000) FPSC JURISDICTIONAL ($000) OTHER POWER SUPPLY 557 557 OTHER POWER- OTHER EXPENSES- CEDAR BAY OTHER EXPENSES- DEFERRED EXPENSE- CEDAR BAY BASE Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Schedule C-4 Page 6 of 15 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Type of Data Shown: FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: _x_ Projected Test Year Ended PROVIDE JURISDICTIONAL FACTORS FOR NET OPERATING HISTORICAL YEAR IF THE TEST YEAR IS PROJECTED. COMPANY: FLORIDA POWER & LIGHT COMPANY 12/31/17 Prior Year Ended_/_/_ INCOME FOR THE TEST YEAR AND THE MOST RECENT Historical Test Year Ended_/_/_ Witness: Kim Ousdahl, Robert E. Barrett Jr., AND SUBSIDIARIES Renae B. Deaton DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 (1) ACCOUNT NO. 759 555 555 555 555 555 556 557 557 557 557 557 555 555 (2) ACCOUNT TITLE OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER POWER- OTHER EXPENSES- GAS RESERVES POWER- PURCHASED POWER- INTERCHANGE RECOV POWER- PURCHASED POWER- NON RECOVERABLE POWER- SJRPP- FPSC- 88TSR POWER - UPS CAPACITY CHGS POWER- SJRPP CAP - - 88TSR POWER- SYSTEM CONTROL AND LOAD DISPATCHING POWER- OTHER EXPENSES POWER- OTHER EXPENSES- DEFERRED FUEL FPSC POWER- OTHER EXPENSES- DEFERRED CAPACITY POWER- OTHER EXPENSES- DEFERRED- ECRC POWER- OTHER EXPENSES- DEFERRED FUEL FERC POWER- PURCHASED POWER- SWAPC ECCR POWER- PURCHASED POWER- SWAPC ECCR OFFSET POWER SUPPLY (3) TOTAL COMPANY (4) 58,188 201,253 0 0 161,357 0 3,954 2,569 232 0 0 0 0 0 517,585 55,111 190,611 0 0 152,825 0 3,759 2,442 232 0 0 0 0 0 490,251 (5) JURISDICTIONAL SEPARATION FACTOR 0.947122 0.947122 0.000000 0.000000 0.947122 0.000000 0.950595 0.950595 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.947189 6,918 10,823 3,325 375 0 18,491 1,875 2,129 0 4,108 12 609 4,126 4,695 1,184 11,420 1,254 6,203 9,706 2,982 336 0 16,582 1,776 2,016 0 3,684 11 546 3,700 4,210 1,122 10,241 1,125 0.896741 0.896741 0.896741 0.896741 0.000000 0.896741 0.947122 0.947122 0.000000 0.896741 0.896741 0.896741 0.896741 0.896741 0.947122 0.896741 0.896741 '$000l FPSC JURISDICTIONAL ($000) TRANSMISSION 560 561 562 563 564 565 565 565 565 566 567 568 569 570 570 571 572 TRANS TRANS TRANS TRANS TRANS TRANS TRANS TRANS TRANS TRANS TRANS TRANS TRANS TRANS TRANS TRANS TRANS EXP- OPERATION SUPERV & ENGINEERING EXP- LOAD DISPATCHING EXP- STATION EXPENSES EXP- OVERHEAD LINE EXPENSES EXP - UNDERGROUND LINE EXPENSES EXP- TRANSMISSION OF ELECTRICITY BY OTHERS EXPENSE BY OTHERS FPL SALESEXP - INTERCHANGE RECOVERABLE EXP- TRANSMISSION OF ELECTRICITY- RTO EXP- MISC TRANSMISSION EXPENSES EXP- RENTS EXP- MAINTENANCE SUPERV & ENGINEERING EXP- MAINTENANCE OF STRUCTURES EXP- MAINTENANCE OF STATION EQUIPMENT EXP- MAINT OF STATION EQUIP- ECRCEXP- MAINTENANCE OF OVERHEAD LINES EXP- MAINTENANCE OF UNDERGROUND LINES Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Page 7 of 15 FLORIDA PUBLIC SERVICE COMMISSION Type of Data Shown: EXPLANATION: _x_ Projected Test Year Ended PROVIDE JURISDICTIONAL FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT COMPANY: FLORIDA POWER & LIGHT COMPANY 12/31/17 Prior Year Ended_)_)_ HISTORICAL YEAR IF THE TEST YEAR IS PROJECTED. Historical Test Year Ended_/_/_ AND SUBSIDIARIES Witness: Kim Ousdahl, Robert E. Barrett Jr., Renae B. Deaton DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 (1) ACCOUNT NO. 573 (2) ACCOUNT TITLE TRANS EXP -MAINTENANCE OF MISC TRANS PLANT TRANSMISSION (3) TOTAL COMPANY (4) 644 71,988 577 64,816 (5) JURISDICTIONAL SEPARATION FACTOR 0.896741 0.900371 21,702 5,768 2,696 14,427 5,793 268 3,470 2,443 1,536 37,628 10,358 16,098 1,262 0 11,074 3,327 116,078 25,091 39 11,158 3,999 6,171 300,385 21,702 5,768 2,696 14,427 5,793 268 3,462 2,443 1,536 37,628 10,358 16,098 1,262 0 11,074 3,151 116,078 25,091 39 11,158 3,990 6,171 300,192 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 0.997720 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 0.000000 1.000000 0.947122 1.000000 1.000000 1.000000 1.000000 0.997720 1.000000 0.999358 6,380 12,031 83,759 6,446 6,380 12,031 83,759 6,446 0.999998 0.999984 1.000000 1.000000 ~$000l FPSC JURISDICTIONAL ($000) DISTRIBUTION 580 581 582 583 584 585 586 587 587 588 589 590 590 591 592 592 593 594 595 596 597 598 DIST EXP- OPERATION SUPERVISION AND ENGINEERING DIST EXP- LOAD DISPATCHING DIST EXP- SUBSTATION EXPENSES DIST EXP- OVERHEAD LINE EXPENSES DIST EXP -UNDERGROUND LINE EXPENSES DIST EXP - STREET LIGHTING AND SIGNAL SYSTEM EXPENSES DIST EXP- METER EXPENSES DIST EXP- CUSTOMER INSTALLATIONS EXPENSES DIST EXP - LMS-LOAD CONTROL RECOVERABLE -ECCR DIST EXP- MISCELLANEOUS DISTRIBUTION EXPENSES DIST EXP- RENTS DIST EXP- MAINTENANCE SUPERVISION AND ENGINEERING DIST EXP- MAINT-LMS-LOAD CONTROL RECOVERABLE -ECCR DIST EXP- MAINTENANCE OF STRUCTURES DIST EXP- MAINTENANCE OF STATION EQUIPMENT DIST EXP- MAINT OF STATION EQUIP- ECRCDIST EXP- MAINTENANCE OF OVERHEAD LINES DIST EXP- MAINTENANCE OF UNDERGROUND LINES DIST EXP- MAINTENANCE OF LINE TRANSFORMERS DIST EXP- MAINT OF STREET LIGHTING & SIGNAL SYSTEMS DIST EXP - MAINTENANCE OF METERS DIST EXP - MAINTENANCE OF MISC DISTRIBUTION PLANT DISTRIBUTION CUSTOMER ACCOUNTS EXPENSES 901 902 903 904 CUST ACCT CUST ACCT CUST ACCT CUST ACCT EXP -SUPERVISION EXP- METER READING EXPENSES EXP -CUSTOMER RECORDS AND COLLECTION EXP EXP- UNCOLLECTIBLE ACCOUNTS Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Page 8 of 15 FLORIDA PUBLIC SERVICE COMMISSION Type of Data Shown: EXPLANATION: _x_ Projected Test Year Ended PROVIDE JURISDICTIONAL FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT COMPANY: FLORIDA POWER & LIGHT COMPANY 12/31/17 Prior Year Ended_/_/_ HISTORICAL YEAR IF THE TEST YEAR IS PROJECTED. Historical Test Year Ended_/_/_ AND SUBSIDIARIES Witness: Kim Ousdahl, Robert E. Barrett Jr., Renae B. Deaton DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 (1) ACCOUNT NO. 904 905 (2) ACCOUNT TITLE GUST ACCT EXP- UNCOLL ACCTS- STORM SECURITIZATION GUST ACCT EXP- MISC CUSTOMER ACCOUNTS EXPENSES CUSTOMER ACCOUNTS EXPENSES (3) TOTAL COMPANY ($000) 107 0 108,723 107 0 108,723 (5) JURISDICTIONAL SEPARATION FACTOR 1.000000 0.000000 0.999998 2,874 5,239 2,787 34,884 83 8,566 8,194 3,438 66,065 2,874 5,239 2,787 34,884 83 8,566 8,194 3,438 66,065 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 0 0 14,242 14,242 0 0 14,242 14,242 0.000000 0.000000 1.000000 1.000000 0 0 0 213,332 44,908 516 (99,224) (451) 39,002 1,412 0 0 0 206,389 43,446 516 (95,994) (451) 37,733 1,337 0.000000 0.000000 0.000000 0.967454 0.967454 1.000000 0.967454 1.000000 0.967454 0.947122 (4) FPSC JURISDICTIONAL ($000) CUSTOMER SERVICE & INFORMATION EXPENSES 907 907 908 908 909 909 910 910 GUST SERV & INFO- SUPERVISION GUST SERV & INFO- SUPERVISION - ECCR RECOVERABLE GUST SERV & INFO- GUST ASSISTANCE EXP GUST SERV & INFO- GUST ASSISTANCE EXP- ECCR RECOV GUST SERV & INFO- INFO & INST ADV- GENERAL GUST SERV & INFO - INFO & INST ADV -ECCR RECOV GUST SERV & INFO- MISC GUST SERV & INFO EXP GUST SERV & INFO- MISC GUST SERV & INFO EXP- ECCR CUSTOMER SERVICE & INFORMATION EXPENSES SALES EXPENSES 911 912 916 SUPERVISION-SALES EXPENSES DEMONSTRATING AND SELLING EXPENSES MISCELLANEOUS AND SELLING EXPENSES SALES EXPENSES ADMINISTRATIVE & GENERAL 921 924 930 920 921 921 922 922 923 923 A&G A&G A&G A&G A&G A&G A&G A&G A&G A&G EXP- OFFICE SUPPLIES AND EXPENSES - GAS RESERVES EXP- PROPERTY INSURANCE -GAS RESERVES EXP- MISC GENERAL EXPENSES -WHOLESALE EXP- ADMINISTRATIVE & GENERAL SALARIES EXP- OFFICE SUPPLIES AND EXPENSES EXP -ADMINISTRATION FEES - FREC EXP- ADMINISTRATIVE EXPENSES TRANSFERRED CR. EXP- EXPENSES TRANSFERRED - FREC EXP- OUTSIDE SERVICES EMPLOYED EXP -OUTSIDE SERVICES -GAS RESERVES Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Page 9 of 15 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Schedule C-4 Type of Data Shown: FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: _x_ Projected Test Year Ended PROVIDE JURISDICTIONAL FACTORS FOR NET OPERATING Historical Test Year Ended _1_1_ HISTORICAL YEAR IF THE TEST YEAR IS PROJECTED. COMPANY: FLORIDA POWER & LIGHT COMPANY 12/31117 Prior Year Ended_)_/_ INCOME FOR THE TEST YEAR AND THE MOST RECENT Witness: Kim Ousdahl, Robert E. Barrett Jr., AND SUBSIDIARIES Renae B. Deaton DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 (1) ACCOUNT NO. 923 923 923 924 924 924 925 925 925 925 925 925 926 926 926 926 926 926 926 928 928 928 929 930 930 930 931 931 935 935 (2) ACCOUNT TITLE A&G EXP- LEGAL EXPENSES- SEABROOK A&G EXP- SERVICING FEES - FREC OUTSIDE SERVICES LEGAL- CAPACITY CLAUSE A&G EXP- PROPERTY INSURANCE A&G EXP- PROPERTY INSURANCE- NUCLEAR OUTAGE A&G EXP- STORM DEFICIENCY RECOVERY A&G EXP- INJURIES AND DAMAGES A&G EXP- INJURIES & DAMAGES- CPRC A&G EXP- INJURIES & DAMAGES- NUC A&G EXP- INJURIES & DAMAGES - ECCR A&G EXP- INJURIES & DAMAGES - ECRC A&G EXP- INJURIES & DAMAGES- FUEL A&G EXP- EMP PENSIONS & BENEFITS A&G EXP- EMP PENSIONS & BENEFITS- FUEL A&G EXP- EMP PENSIONS & BENEFITS- ECRC A&G EXP- EMP PENSIONS & BENEFITS- CAPACITY A&G EXP- EMP PENSIONS & BENEFITS - NUC A&G EXP- EMP PENSIONS & BENEFITS - ECCR A&G EXP- EMP PENSIONS & BENEFITS- DENTAL EXPENSES A&G EXP- REGULATORY COMMISSION EXPENSE - FPSC A&G EXP- REGULATORY COMMISSION EXPENSE- FERC A&G EXP- REGULATORY COMMISSION EXPENSE- FERC FEE A&G EXP- DUPLICATE CHARGES CR- ECCR COSTS DEFERRED A&G EXP- MISC GENERAL EXPENSES MISC GENERAL EXPENSES- FREC A&G EXP- MISC GENERAL EXPENSES - EPRI A&G EXP - RENTS A&G EXP - RENTS - ECCR A&G EXP- MAINTENANCE OF GENERAL PLANT A&G EXP - MAINT GENERAL PLANT- ECRC ADMINISTRATIVE & GENERAL TOTAL O&M EXPENSES (4) (3) TOTAL COMPANY ($000) FPSC JURISDICTIONAL ($000) 0 0 0 0 0 0 14,539 1,110 483 28,139 726 13,994 1,055 465 27,224 688 0 0 109 13 109 12 0 0 60,156 30 237 222 58,198 29 225 210 0 0 1,653 1,653 0 0 1,858 111 321 2,253 13,407 1,858 2,253 12,970 0 0 0 0 10,119 9,789 0 0 0 0 14,198 13,735 0 0 349,177 337,442 5,007,149 4,773,092 (5) JURISDICTIONAL SEPARATION FACTOR 0.000000 0.000000 0.000000 0.962519 0.950595 0.962519 0.967454 0.947122 0.000000 1.000000 0.947122 0.947122 0.967454 0.947122 0.947122 0.947122 0.000000 1.000000 0.000000 1.000000 0.000000 0.000000 1.000000 0.967454 0.000000 0.000000 0.967454 0.000000 0.967454 0.000000 0.966392 0.953255 INTANGIBLE DEPRECIATION Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Page 10 of 15 FLORIDA PUBLIC SERVICE COMMISSION Type of Data Shown: EXPLANATION: _x_ Projected Test Year Ended PROVIDE JURISDICTIONAL FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT COMPANY: FLORIDA POWER & LIGHT COMPANY 12/31/17 Prior Year Ended_/_/_ HISTORICAL YEAR IF THE TEST YEAR IS PROJECTED. Historical Test Year Ended_/_/_ AND SUBSIDIARIES Witness: Kim Ousdahl, Robert E. Barrett Jr., Renae B. Deaton DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 (1) ACCOUNT NO. 403 403 403 403 403 403 403 403 403 403 &404 &404 &404 & 404 & 404 & 404 & 404 & 404 & 404 &404 (2) ACCOUNT TITLE (3) TOTAL COMPANY '$000l DEPR & AMORT EXP- INTANGIBLE DEPR & AMORT EXP -INTANGIBLE ARO DEPR & AMORT EXP- INTANGIBLE CAPACITY DEPR & AMORT EXP- SURPLUS FLOW BACK OFFSET DEPR & AMORT EXP - INT ECCR DEPR & AMORT EXP- NCRC AVOIDED AFUDC- INTANG- FERC RECLASS DEPR EXP -lTC INTEREST SYNCHRONIZATION- FPSC DEPR & AMORT EXP -INTANG DEPREC SURPLUS FLOWBACK DEPR & AMORT EXP- INT ECRC DEPR & AMORT EXP- ARO- GAS RESERVES INTANGIBLE DEPRECIATION (4) FPSC JURISDICTIONAL ($000) (5) JURISDICTIONAL SEPARATION FACTOR 102,433 (864) 0 0 1,109 1,144 0 0 225 10 104,057 99,100 (836) 0 0 1,109 0 0 0 213 9 99,595 0.967454 0.967454 0.000000 0.000000 1.000000 0.000000 0.000000 0.000000 0.947122 0.947122 0.957120 57,281 9,712 0 0 23,035 0 0 0 1,656 91,684 54,451 9,232 0 0 21,817 0 0 0 1,656 87,156 0.950595 0.950595 0.000000 0.000000 0.947122 0.000000 0.000000 0.000000 1.000000 0.950615 78,101 31,418 3,338 13,652 39,941 1,708 0 74,243 29,866 0 12,977 37,968 1,618 0 0.950595 0.950595 0.000000 0.950595 0.950595 0.947122 0.000000 STEAM DEPRECIATION 403 403 403 403 403 403 403 403 403 & 404 & 404 & 404 & 404 & 404 &404 &404 &404 &404 DEPR & AMORT EXP- STEAM DEPR & AMORT EXP -FOSSIL DECOMM DEPR & AMORT EXP- SURPLUS DISMANTLEMENT- FERC RECLASS DEPR & AMORT EXP- SURPLUS DISMANTLEMENT DEPR DEPR & AMORT EXP- STEAM PLANT- ECRC DEPR & AMORT EXP- STEAM PLANT- CAPACITY DEPR & AMORT EXP- COAL CARS DEPR & AMORT EXP- FOSSIL PLANT- ADDITIONAL FERC DEPR EXP- AMORT ELECT PLT - ACQUI ADJ STEAM DEPRECIATION NUCLEAR DEPRECIATION 403 403 403 403 403 403 403 & 404 & 404 &404 & 404 &404 &404 &404 DEPR & AMORT EXP- TURKEY POINT DEPR & AMORT EXP- ST LUCIE 1 DEPR & AMORT EXP- NCRC AVOIDED AFUDC- OFFSET DEPR & AMORT EXP- ST LUCIE COMMON DEPR & AMORT EXP- ST LUCIE 2 DEPR & AMORT EXP- NUCLEAR PLANT- ECRC DEPR & AMORT EXP- NUCLEAR FLOWBACK Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Page 11 of 15 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Schedule C-4 Type of Data Shown: FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: _x_ Projected Test Year Ended PROVIDE JURISDICTIONAL FACTORS FOR NET OPERATING Historical Test Year Ended_/_/_ HISTORICAL YEAR IF THE TEST YEAR IS PROJECTED. COMPANY: FLORIDA POWER & LIGHT COMPANY 12/31/17 Prior Year Ended-'~- INCOME FOR THE TEST YEAR AND THE MOST RECENT Witness: Kim Ousdahl, Robert E. Barrett Jr., AND SUBSIDIARIES Renae B. Deaton DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 26 29 30 31 32 33 34 35 (1) ACCOUNT NO. 403 & 404 0 168,158 0 156,672 (5) JURISDICTIONAL SEPARATION FACTOR 0.000000 0.931693 432,996 8,273 454 1,659 21,321 0 464,702 411,604 7,864 430 1,571 20,193 0 441,662 0.950595 0.950595 0.947122 0.947122 0.947122 0.000000 0.950420 128,605 235 0 12,095 1,916 143 19 143,013 115,325 223 0 11,497 1,916 0 0 126,962 0.896741 0.947122 0.000000 0.950595 1.000000 0.000000 0.000000 0.901747 3,726 46,984 79,301 62,276 26,899 68,297 83,462 39,338 54,948 3,726 46,984 79,301 82,278 26,699 68,297 83,462 39,338 54,823 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 0.997720 (3) TOTAL COMPANY (2) ACCOUNT TITLE ~$000l DEPR & AMORT EXP -NUCLEAR PLANT- CAPACITY NUCLEAR DEPRECIATION (4) FPSC JURISDICTIONAL ($000) OTHER PROD DEPRECIATION 403 403 403 403 403 403 & 404 &404 &404 &404 & 404 & 404 DEPR & AMORT EXP- OTHER PRODUCTION DEPR & AMORT EXP- DISMANTLEMENT- OTHER PROD DEPR & AMORT EXP- DISMANTLEMENT- OTHER PROD (ECRC) DEPR & AMORT EXP- OTH PROD MARTIN PIPELINE DEPR & AMORT EXP- OTH PROD- ECRCDEPR & AMORT EXP- OTH PROD -CAPACITY OTHER PROD DEPRECIATION TRANSMISSION DEPRECIATION 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 &404 DEPR & AMORT EXP- TRANSMISSION DEPR & AMORT EXP- TRANS - ECRCDEPR & AMORT EXP -TRANS ECCR DEPR & AMORT EXP- TRANSMISSION - GSU DEPR & AMORT EXP- TRANSMISSION- OTHER RETAIL DEPR & AMORT EXP- TRANSMISSION -OTHER WHOLESALE DEPR & AMORT EXP- AVOIDED AFUDC- TRANS OFFSET TRANSMISSION DEPRECIATION DISTRIBUTION DEPRECIATION 403 & 404 403 & 404 403 & 404 403 & 404 403 &404 403 & 404 403 & 404 403 & 404 403 & 404 DEPR & AMORT EXP- DISTRIBUTION A/C DEPR & AMORT EXP- DISTRIBUTION A/C DEPR & AMORT EXP- DISTRIBUTION A/C DEPR & AMORT EXP- DISTRIBUTION A/C DEPR & AMORT EXP- DISTRIBUTION A/C DEPR & AMORT EXP- DISTRIBUTION A/C DEPR & AMORT EXP- DISTRIBUTION A/C DEPR & AMORT EXP- DISTRIBUTION A/C DEPR & AMORT EXP - DISTRIBUTION A/C Supporting Schedules: C-19, C-20, C-21, C-22 361 362 364 365 366 367 368 369 370 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Page 12 of 15 FLORIDA PUBLIC SERVICE COMMISSION Type of Data Shown: EXPLANATION: _x_ Projected Test Year Ended 12/31/17 PROVIDE JURISDICTIONAL FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT COMPANY: FLORIDA POWER & LIGHT COMPANY Prior Year Ended _I_)_ HISTORICAL YEAR IF THE TEST YEAR IS PROJECTED. Historical Test Year Ended_/_/_ AND SUBSIDIARIES Witness: Kim Ousdahl, Robert E. Barrett Jr., Renae B. Deaton DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 (1) ACCOUNT NO. 403 &404 403 &404 403 &404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 (2) ACCOUNT TITLE DEPR & AMORT EXP- DISTRIBUTION DEPR & AMORT EXP- DISTRIBUTION DEPR & AMORT EXP- DISTRIBUTION DEPR & AMORT EXP- DISTRIBUTION DEPR & AMORT EXP- DISTRIBUTION DEPR & AMORT EXP - DISTRIBUTION DEPR & AMORT EXP- DISTRIBUTION DEPR & AMORT EXP- DISTRIBUTION DEPR & AMORT EXP- DISTRIBUTION DEPR & AMORT EXP- DISTRIBUTION DEPR & AMORT EXP- DISTRIBUTION DEPR & AMORT EXP- DISTRIBUTION DEPR & AMORT EXP- DISTRIBUTION DISTRIBUTION DEPRECIATION NC 371 NC 373 - ECRC A/C 361 ECCR NC 362 ECCR NC 364 ECCR NC 365 ECCR NC 368 ECCR NC 369 ECCR NC 370 ECCR NC 371 ECCR NC 373 ECCR FLOWBACK (3) TOTAL COMPANY !$000l 3,356 19,000 189 0 3,881 0 0 0 0 0 4,405 0 0 516,067 (4) 3,356 19,000 179 0 3,881 0 0 0 0 0 4,405 0 0 515,931 (5) JURISDICTIONAL SEPARATION FACTOR 1.000000 1.000000 0.947122 0.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 1.000000 0.000000 0.000000 0.999738 10,194 49,002 531 194 0 0 0 59,921 9,862 47,408 531 183 0 0 0 57,984 0.967454 0.967454 1.000000 0.947122 0.000000 0.000000 0.000000 0.967676 0 0 0 0 0.000000 0.000000 1,547,602 1,487,963 FPSC JURISDICTIONAL ($000) GENERAL DEPRECIATION 403 403 403 403 403 403 403 & 404 & 404 &404 &404 & 404 & 404 & 404 DEPR & AMORT EXP- GENERAL STRUCTURES DEPR & AMORT EXP- GENERAL OTHER (EXC ECCR & FERC) DEPR & AMORT EXP- GENERAL OTHER ECCR DEPR & AMORT EXP- GENERAL OTHER ECRC DEPR & AMORT EXP - GENERAL OTHER CAPACITY DEPR & AMORT EXP- GAS RESERVES DEPR & AMORT EXP- PROP UNDER CAPT LEASES GENERAL DEPRECIATION NUCLEAR DECOMMISSIONING 403 & 404 403 & 404 DEPR EXP- NUCLEAR DECOMMISSIONING DECOMMISSIONING EXPENSE- ARO RECLASS NUCLEAR DECOMMISSIONING TOTAL DEPRECIATION & AMORTIZATION 0.961463 AMORT OF PROP & REGULATORY ASSETS Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Page 13 of 15 FLORIDA PUBLIC SERVICE COMMISSION Type of Data Shown: EXPLANATION: _x_ Projected Test Year Ended PROVIDE JURISDICTIONAL FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT COMPANY: FLORIDA POWER & LIGHT COMPANY 12/31/17 Prior Year Ended_/_/_ HISTORICAL YEAR IF THE TEST YEAR IS PROJECTED. Historical Test Year Ended_/_/_ AND SUBSIDIARIES Witness: Kim Ousdahl, Robert E. Barrett Jr., Renae B. Deaton DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 (1) ACCOUNT NO. 405 405 407 407 407 407 407 407 407 407 407 407 407 407 407 407 407 407 407 407 407 407 407 407 (2) ACCOUNT TITLE REGULATORY DEBIT- ASSET RET OBLIGATION ACCRETION EXPENSE- ARO REG DEBIT AMORT OF PROP LOSSES, UNRECOV PL T & REGUL STUDY COSTS REGULATORY CREDIT- ASSET RET OBLIGATION REGULATORY DEBIT- ASSET RET OBLIGATION AMORT OF OKEELANTA SETTLEMENT- CPRC AMORT OF GLADES POWER PARK ANALOG METER RETIREMENTS AMORT OF OKEELANTA SETTLEMENT- FUEL AMORT OF STORM SECURITIZATION AMORTIZATION- GAS RESERVES AMORT OF STORM SECURITIZATION- OVER/UNDER TAX RECOV AMORTIZATION OF NUCLEAR RESERVE AMORTIZATION OF DBT DEFERRED SECURITY AMORTIZATION OF STORM DEFICIENCY NUCLEAR RECOVERY AMORTIZATION AMORT NCRC BASE RATE REV REQ AMORT REG ASSET- CONVERTIBLE lTC DEPR LOSS AMORT REG LIAB -CONVERTIBLE lTC GROSS-UP AMORT OF REG ASSETS- DEPREC RESERVE SURPLUS AMORT OF REG ASSETS -SURPLUS DISMANTLEMENT- FERC RECLASS AMORT OF REG ASSETS- AVOIDED AFUDC DEPR- FERC RECLASS AMORT OF PROP GAINS-AVIAT TRF-FPL GROUP AMORTIZATION OF UNALLOCATED PROD RESERVE AMORT OF PROP & REGULATORY ASSETS (3) TOTAL COMPANY l$000l (4) FPSC JURISDICTIONAL ($000) (5) JURISDICTIONAL SEPARATION FACTOR 0 82,553 (10,600) (81,689) 0 0 0 0 0 107,376 115,697 0 0 0 0 8,940 4,392 1,948 (10,101) 0 0 (4,500) (1,230) 0 212,787 0 79,866 (10,221) (79,030) 0 0 0 0 0 107,376 109,579 0 0 0 0 8,940 4,392 1,845 (9,567) 0 0 0 (1,190) 0 211,992 0.000000 0.967454 0.964213 0.967454 0.000000 0.000000 0.000000 0.000000 0.000000 1.000000 0.947122 0.000000 0.000000 0.000000 0.000000 1.000000 1.000000 0.947122 0.947122 0.000000 0.000000 0.000000 0.967454 0.000000 0.996263 48,637 165 1,177 167 0 546,170 47,054 157 1,177 159 0 526,624 0.967454 0.947122 1.000000 0.947122 0.000000 0.964213 TAXES OTHER THAN INCOME TAX 408 408 408 408 408 408 TAX OTH TAX OTH TAX OTH TAX OTH TAX OTH TAX OTH TH TH TH TH TH TH INC TAX- UTILITY OPERAT INCOME CLEARING INC TAX- PAYROLL- CAPACITY INC TAX- PAYROLL- ECCR INC TAX- PAYROLL- ECRC INC TAX- PAYROLL- NUC INC TAX- REAL & PERS PROPERTY TAX Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Page 14 of 15 FLORIDA PUBLIC SERVICE COMMISSION Type of Data Shown: EXPLANATION: _x_ Projected Test Year Ended 12/31/17 PROVIDE JURISDICTIONAL FACTORS FOR NET OPERATING Prior Year Ended_/_/_ INCOME FOR THE TEST YEAR AND THE MOST RECENT COMPANY: FLORIDA POWER & LIGHT COMPANY HISTORICAL YEAR IF THE TEST YEAR IS PROJECTED. Historical Test Year Ended_/_/_ AND SUBSIDIARIES Witness: Kim Ousdahl, Robert E. Barrett Jr., Renae B. Deaton DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 (1) ACCOUNT NO. 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 (2) ACCOUNT TITLE TAX OTH TH INC TAX- FRANCHISE TAX TAX OTH TH INC TAX- PAYROLL- FUEL TAX OTH TH INC TAX- FEDERAL UNEMPLOYMENT TAXES TAX OTH TH INC TAX- STATE UNEMPLOYMENT TAXES TAX OTH TH INC TAX- FICA (SOCIAL SECURITY) TAX OTH TH INC TAX- GROSS RECEIPTS TAX- ECRC TAX OTH TH INC TAX- GROSS RECEIPTS TAX- CAPACITY TAX OTH TH INC TAX- GROSS RECEIPTS TAX- RETAIL BASE TAX OTH TH INC TAX- GROSS RECEIPTS TAX- FRANCHISE TAX OTH TH INC TAX- GROSS RECEIPTS TAX- ECCR TAX OTH TH INC TAX- GROSS RECEIPTS TAX- RETAIL FUEL TAX OTH TH INC TAX- GROSS RECEIPTS TAX- STORM RECOVERY TAX OTH TH INC TAX- REG ASSESS FEE- RETAIL BASE TAX OTH TH INC TAX- REG ASSESS FEE- FRANCHISE TAX OTH TH INC TAX- REG ASSESS FEE- ECCR TAX OTH TH INC TAX- REG ASSESS FEE- FUEL FPSC TAX OTH TH INC TAX- REG ASSESS FEE- STORM RECOV TAX OTH TH INC TAX- REG ASSESS FEE -CAPACITY TAX OTH TH INC TAX- INTANGIBLE TAX TAX OTH TH INC TAX- DEF GROSS RECPT TX- OTHER TAX OTH TH INC TAX- REG ASSESS FEE- ECRC TAX OTH TH INC TAX- OCCUPATIONAL LICENSES TAX OTH TH INC TAX- OTHER- GAS RESERVES TAX OTH TH INC TAX- SUPERFUND ENVIRONMENTAL TAX TAXES OTHER THAN INCOME TAX (3) TOTAL COMPANY !$000l 450,663 22 0 0 0 0 0 245,047 11,564 0 0 0 4,451 333 52 2,248 0 237 0 0 154 64 4,192 0 1,315,343 (4) 450,663 21 0 0 0 0 0 245,047 11,564 0 0 0 4,451 333 52 2,248 0 237 0 0 154 62 3,970 0 1,293,971 (5) JURISDICTIONAL SEPARATION FACTOR 1.000000 0.947122 0.000000 0.000000 0.000000 0.000000 0.000000 1.000000 1.000000 0.000000 0.000000 0.000000 1.000000 1.000000 1.000000 1.000000 0.000000 1.000000 0.000000 0.000000 1.000000 0.967454 0.947122 0.000000 0.983752 (3,667) 250,941 40,867 495,131 82,901 866,174 0.964213 0.959206 0.959206 0.959154 0.959143 0.959149 FPSC JURISDICTIONAL ($000) OPERATING INCOME TAXES 411 409 409 410 410 AMORTIZATION OF lTC INCOME TAXES- UTILITY OPER INCOME- CURRENT FEDERAL INCOME TAXES- UTILITY OPER INCOME- CURRENT STATE INCOME TAXES- DEFERRED FEDERAL INCOME TAXES- DEFERRED STATE OPERATING INCOME TAXES Supporting Schedules: C-19, C-20, C-21, C-22 (3,803) 261,614 42,605 516,217 86,432 903,065 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Page 15 of 15 FLORIDA PUBLIC SERVICE COMMISSION Type of Data Shown: EXPLANATION: COMPANY: FLORIDA POWER & LIGHT COMPANY _x__ Projected Test Year Ended 12/31/17 PROVIDE JURISDICTIONAL FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT Prior Year Ended_/_/_ HISTORICAL YEAR IF THE TEST YEAR IS PROJECTED. Historical Test Year Ended__)_/_ AND SUBSIDIARIES Witness: Kim Ousdahl, Robert E. Barrett Jr., Renae B. Deaton DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 (1) ACCOUNT NO. (2) ACCOUNT TITLE (3) TOTAL COMPANY ($000) (4) FPSC JURISDICTIONAL ($000) (5) JURISDICTIONAL SEPARATION FACTOR GAIN LOSS ON DISPOSITION OF PROPERTY 411 411 411 GAIN FROM DISP OF UTILITY PLANT- FUTURE USE LOSS FROM DISP OF UTILITY PLANT- FUTURE USE GAIN FROM DISP OF ALLOWANCE- ECRCGAIN LOSS ON DISPOSITION OF PROPERTY NET OPERATING INCOME (5,759) 0 (4) (5,763) 1,981,485 (5,759) 0 (4) (5,763) 1,903,071 1.000000 0.000000 0.947122 0.999962 0.960427 Note: Totals may not add due to rounding. 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Page 1 of 16 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Schedule C-4 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ EXPLANATION: Provide jurisdictional separation factors for net operating income for the test year and the most recent historical year if the test year is projected. Prior Year Ended_/_/_ 12/31/15 _x_ Historical Test Year Ended Witness: Kim Ousdahl, Renae B. Deaton DOCKET NO.: 160021-EI (2) (1) Line No. ACCOUNT NO. ACCOUNT TITLE (5) (4) FPSC JURISDICTIONAL $000 (3) TOTAL COMPANY ($000) JURISDICTIONAL SEPARATION FACTOR REVENUE FROM SALES 2 RETAIL SALES- BASE REVENUES RETAIL SALES- FUEL REVENUES 3 440-446 4 5 440-446 440-446 6 440-446 7 8 9 440-446 440-446 440-446 RETAIL SALES- STORM RECOVERY REVENUES RETAIL SALES- OIL BACKUP REVENUES 10 11 440-446 440-446 RETAIL SALES- CAPACITY REVENUES GROSS RECEIPTS TAX REVENUES 12 440-446 13 14 440-446 440-446 RECOV CILC INCENTIVES & PENALTY NON RECOV CILC INCENTIVE 15 16 447 447 17 18 447 447 19 20 21 447 447 447 22 447 20% OF GAIN ON ECONOMY SALES FPSC INTERCHANGE SALES NON RECOVERABLE CAP REV NOT CCR-FPSC 1990 RATE REDUCTION 23 24 449 PROVISION FOR RATE REFUNDS- FERC 449 PROVISION FOR RATE REFUNDS- FPSC 5,574,636 3,510,475 RETAIL SALES- FRANCHISE REVENUES RETAIL SALES- CONSERVATION REVENUES 466,254 158,849 RETAIL SALES- ENVIRONMENTAL REVENUES 208,309 114,877 CILC INCENTIVES OFFSET SALES FOR RESALE- BASE REVENUES SALES FOR RESALE- FUEL REVENUES INTERCHANGE SALES RECOVERABLE CAP REV CCR-FPSC 1990 RATE REDUCTION CAPACITY SALES - INTERCHG - 25 REVENUE FROM SALES 26 27 OTHER OPER REVENUES 5,574,636 1.000000 3,510,475 466,254 1.000000 158,849 1.000000 1.000000 208,309 114,877 1.000000 1.000000 0.000000 1.000000 1.000000 0 0 483,988 483,988 255,626 (57,870) 255,626 (57,870) 0 0 1.000000 0.000000 57,870 57,870 1.000000 224,671 187,182 0 0.000000 0 0.000000 80,639 76,195 0.944896 0 0 0.000000 4,933 4,669 0.946460 0 0 2,633 2,492 0.000000 0.946310 0 0 0.000000 0 0.000000 42 0 42 11,273,115 10,856,412 1.000000 0.963036 28 29 400 30 456 456 31 32 33 456 450 OPERATING REVENUES- GAS RESERVES OTH ELECTRIC REVENUES- UNBILLED REVENUES- FPSC OTH ELECTRIC REVENUES- UN BILLED REVENUES- FERC OTH ELECTRIC REVENUES - NET METERING FORFEITED DISCOUNTS- LATE PAYMENT INT ON WHSLE ACCTS Supporting Schedules: C-19, C-20, C-21, C-22 0 20,921 2,196 (44) 0 0 0.000000 20,921 1.000000 0 0.000000 1.000000 (44) 0 0.000000 Recap Schedules: C-1, E-3b Page 2 of 16 JURISDICTIONAL SEPARATION FACTORS- NET OPERATJN.G lfiCOME Schedule C-4 tor FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES 11,~1 EXPLANATION: Provide jurisdictional separa!i9nfacto(~ operating income for the tesi yailf and tt,e rnp$t recent historical year if the tes\ ya~r is prO]IlC\~J\1. Type of Data Shown: __ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ ___x_ Historical Test Year Ended 12/31/15 Witness: Kim Ousdahl, Renae B. Deaton DOCKET NO.: 160021-EI Line No. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 (1) (2) (3) ACCOUNT NO. ACCOUNT TITLE T\)TAL CQMPANY (~QqPl 450 450 451 451 451 451 451 451 451 454 454 454 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 FORFEITED DISCOUNTS- LATE PAYMENT INT ON OTHER ACCTS FIELD COLLECTION LATE PAYMENT CHARGES MISC SERVICE REVENUES - INITIAL CONNECTION MISC SERVICE REVENUES - RECONNECT AFTER NON PAYMENT MISC SERVICE REVENUES -CONNECT I DISCONNECT MISC SERVICE REVENUES - RETURNED CUSTOMER CHECKS MISC SERVICE REVENUES - CURRENT DIVERSION PENALTY MISC SERVICE REVENUES - OTHER BILLINGS MISC SERVICE REVENUES- REIMBURSEMENTS- OTHER RENT FROM ELECTRIC PROPERTY- FUT USE & PLT IN SERV & STORAGE TANKS RENT FROM ELECTRIC PROPERTY- GENERAL RENT FROM ELECTRIC PROPERTY- POLE ATTACHMENTS OTH ELECTRIC REVENUES- PRODUCTION PLANT RELATED OTH ELECTRIC REVENUES -WHOLESALE OTH ELECTRIC REVENUES -TRANSMISSION OTH ELECTRIC REVENUES- DEF REV STORM SECURITIZATION OTH ELECTRIC REVENUES- TRANS. SERVICE DEMAND (LONG-TERM FIRM) OTH ELECTRIC REVENUES- TRANS. SERVICE DEMAND (SHORT-TERM FIRM & NON FIRM) OTH ELECTRIC REVENUES- ANCILLARY SERVICES (REACTIVE & VOLTAGE CNTL SVC) OTH ELECTRIC REVENUES- ANCILLARY SERVICES (REG, SPINNING & SUPPLEMENTAL) OTH ELECTRIC REVENUES- WHOLESALE DISTRIBUTION WHEELING OTH ELECTRIC REVENUES - ENERGY AUDIT FEE RESIDENT ECCR OTH ELECTRIC REVENUES - USE CHARGE RECOVERIES PSL 2 OTH ELECTRIC REVENUES - MISC OTH ELECTRIC REVENUES- ENVIRONMENTAL- ECRC OTH ELECTRIC REVENUES- OTHER REVENUE- FCR OTH ELECTRIC REVENUES - DEFERRED CAPACITY REVENUES OTH ELECTRIC REVENUES - DEF REG ASSESS FEE - FUEL OTH ELECTRIC REVENUES - DEF REG ASSESS FEE- OBF OTH ELECTRIC REVENUES - DEF REG ASSESS FEE- ECCR OTH ELECTRIC REVENUES - DEF REG ASSESS FEE- CAP OTH ELECTRIC REVENUES - DEF REG ASSESS FEE- ECRC OTH ELECTRIC REVENUES- DEFERRED OBF REVENUES Supporting Schedules: C-19, C-20, C-21, C-22 0 58,299 781 13,626 17,392 5,764 1,069 3,075 (2,370) 2,532 15,700 30,911 0 0 0 0 48,859 5,017 1,734 934 276 0 1,800 37,127 0 1,066 9,141 0 0 0 6 0 0 (4) FPSC JURISDICTIONAL $000 0 58,299 781 13,626 17,392 5,764 1,069 3,075 (2,370) 2,438 15,697 30,911 0 0 0 0 0 4,451 1,641 884 276 0 1,703 37,127 0 1,007 9,141 0 0 0 6 0 0 (5) JURISDICTIONAL SEPARATION FACTOR 0.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 0.962879 0.999844 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.887180 0.946310 0.946310 1.000000 0.000000 0.946310 1.000000 0.000000 0.944896 1.000000 0.000000 0.000000 0.000000 1.000000 1.000000 0.000000 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 3 of 16 EXPLANATION: Provide jurisdictional separation factors for net operating income for the test year and the most recent historical year if the test year is projected. Type of Data Shown: __ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ __x_ Historical Test Year Ended 12/31/15 DOCKET NO.: 160021-EI Witness: Kim Ousdahl, Renae B. Deaton (1) Line No. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 ACCOUNT NO. 456 456 456 456 456 456 456 456 (2) (3) ACCOUNT TITLE TOTAL COMPANY ($000) OTH ELECTRIC REVENUES- DEFERRED ECCR REVENUES OTH ELECTRIC REVENUES - DEFERRED FUEL FERC REVENUES OTH ELECTRIC REVENUES - DEFERRED ECRC REVENUES OTH ELECTRIC REVENUES - DEFERRED FUEL FPSC REVENUES OTH ELECTRIC REVENUES - FUEL- GPIF OTH ELECTRIC REVENUES- SWAPC ECCR OTH ELECTRIC REVENUES- TRANS. SERV RADIAL LINE CH OTH ELECTRIC REVENUES- SEMINOLE TRANSMISSION CREDIT TOTAL OTHER OPER REVENUES TOTAL OPER REVENUES 0 (906) 682 0 24,473 0 242 0 300,301 (4) FPSC JURISDICTIONAL $000 0 0 682 0 24,473 0 0 0 248,948 11,573,415 11,105,360 7,879 435,828 9,036 9,045 1,933 21,075 6,322 1,258 89 0 7,041 8,534 2,775 0 19,491 3,367 6,305 173 2,103 7,456 411,812 8,570 8,559 1,829 19,944 6,007 1,191 84 0 6,678 8,076 2,637 0 18,486 3,199 5,980 165 1,995 (5) JURISDICTIONAL SEPARATION FACTOR 0.000000 0.000000 1.000000 0.000000 1.000000 0.000000 0.000000 0.000000 0.828996 0.959558 STEAM POWER GENERATION 500 501 501 502 505 506 506 506 507 509 510 511 511 511 512 512 513 513 514 STEAM POWER- OPERATION SUPERVISION & ENGINEERING STEAM POWER - FUEL- OIL, GAS & COAL STEAM POWER- FUEL- NON RECV EXP STEAM POWER- STEAM EXPENSES STEAM POWER- ELECTRIC EXPENSES STEAM POWER- MISCELLANEOUS STEAM POWER EXPENSES STEAM POWER- MISC STEAM POWER EXPENSES- ECRC STEAM POWER - MISC -ADDITIONAL SECURITY STEAM POWER- RENTS STEAM POWER- EMISSION ALLOWANCES- ECRC STEAM POWER- MAINTENANCE SUPERVISION & ENGINEERING STEAM POWER - MAINTENANCE OF STRUCTURES STEAM POWER - MAINT OF STRUCTURES - ECRC STEAM POWER- LOW GRAVITY FUEL OIL MOD STEAM POWER- MAINTENANCE OF BOILER PLANT STEAM POWER - MAINT OF BOILER PLANT - ECRC STEAM POWER- MAINTENANCE OF ELECTRIC PLANT STEAM POWER- MAINTENANCE OF ELECTRIC PLANT - ECRC STEAM POWER- MAINTENANCE OF MISCELLANEOUS STEAM PLT Supporting Schedules: C-19, C-20, C-21, C-22 0.946310 0.944896 0.948460 0.946310 0.946310 0.946310 0.950149 0.946460 0.946310 0.000000 0.948460 0.946310 0.950149 0.000000 0.948460 0.950149 0.948460 0.950149 0.948460 Recap Schedules: C-1, E-3b Page 4 of 16 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Schedule C-4 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ __lL Historical Test Year Ended 12/31/15 EXPLANATION: Provide jurisdictional separation factors for net operating income for the test year and the most recent historical year if the test year is projected. Witness: Kim Ousdahl, Renae B. Deaton DOCKET NO.: 160021-EI Line No. 33 JURISDICTIONAL SEPARATION FACTOR 310 542,563 512,961 0.945441 NUCLEAR POWER- RENTS NUCLEAR POWER - MAINTENANCE SUPERVISION & ENGINEERING NUCLEAR POWER - MAINTENANCE OF STRUCTURES NUCLEAR POWER - MAINT OF STRUCTURES- ECRC NUCLEAR POWER- MAINTENANCE OF REACTOR PLANT NUCLEAR POWER- MAINTENANCE OF ELECTRIC PLANT NUCLEAR POWER - MAINTENANCE OF MISC NUCLEAR PLANT NUCLEAR POWER - MAINT OF MISC NUC PLT- ECRC NUCLEAR POWER- MAINT OF STRUCTURES- CAPACITY NUCLEAR POWER - STEAM EXPENSES 70,995 192,862 0 35,020 0 0 0 0 0 11,754 14,139 0 172 64,922 2,006 1 2 0 71,923 5,421 24,500 27,193 15,186 24,757 1 0 57,720 67,183 182,235 0 33,145 0 0 0 0 0 11,148 13,380 0 163 61,437 1,906 1 0 0 68,216 5,130 23,279 25,792 14,403 23,481 1 0 54,621 0.946310 0.944896 0.000000 0.946460 0.000000 0.000000 0.000000 0.000000 0.000000 0.948460 0.946310 0.000000 0.946310 0.946310 0.950149 1.000000 0.000000 0.000000 0.948460 0.946310 0.950149 0.948460 0.948460 0.948460 0.950149 0.000000 0.946310 NUCLEAR POWER GENERATION 618,575 585,520 0.946564 (2) (3) ACCOUNT NO. ACCOUNT TITLE TOTAL COMPANY ($000) 514 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 (5) (4) FPSC JURISDICTIONAL $000 294 (1) STEAM POWER - MAINT OF MISC STEAM PLT- ECRC STEAM POWER GENERATION 0.950149 NUCLEAR POWER GENERATION 517 518 518 524 518 518 518 518 518 518 518 520 523 524 524 524 524 525 528 529 529 530 531 532 532 529 520 NUCLEAR POWER- OPERATION SUPERVISION & ENGINEERING NUCLEAR POWER- NUCLEAR FUEL EXPENSE NUCLEAR POWER - NUCL FUEL EXP- FUEL DISPOSAL COSTS NUCLEAR POWER - MISC- ADDITIONAL SECURITY NUCLEAR POWER - NUC FUEL EXP- D&D FUND - FPSC NUCLEAR POWER- NUC FUEL EXP- D&D FUND- FERC NUCLEAR FUEL EXP - RECOVERABLE-AFUDC-FPSC NUCLEAR FUEL EXP- RECOVERABLE-D&D ASSESS NUCLEAR FUEL- PLANT RECOVERABLE ADJUSTMENT NUCLEAR POWER- NUCL FUEL EXP- NON RECOV FUEL EXP NUCLEAR POWER- COOLANTS AND WATER NUCLEAR POWER- STEAM EXPENSES - ECRC NUCLEAR POWER- ELECTRIC EXPENSES NUCLEAR POWER- MISCELLANEOUS NUCLEAR POWER EXPENSES NUCLEAR POWER- MISC NUCLEAR POWER EXP- ECRC NUCLEAR POWER- COSTS RECOVERED IN NUC COST REC (NCRC) NUCLEAR POWER- COSTS NOT RECOVERED IN NUC COST REC Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 5 of 16 EXPLANATION: Provide jurisdictional separation factors for net operating income for the test year and the most recent historical year if the test year is projected. Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ ___x_ Historical Test Year Ended 12/31/15 DOCKET NO.: 160021-EI Witness: Kim Ousdahl, Renae B. Deaton (1) Line No. ACCOUNT NO. (2) (3) ACCOUNT TITLE TOTAL COMPANY ($000) (4) FPSC JURISDICTIONAL $000 (5) JURISDICTIONAL SEPARATION FACTOR 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 OTHER POWER GENERATION 750 754 756 760 751 753 755 758 761 763 769 795 796 798 752 546 546 547 547 548 549 549 549 549 550 551 552 552 552 553 OTHER POWER- GAS RESERVES- OPERATION SUPERVISION & ENGINEERING OTHER POWER- GAS RESERVES- FIELD COMPRESSOR STATION EXPENSES OTHER POWER- GAS RESERVES- FIELD MEASURING & REGULATING STATION EXP OTHER POWER- GAS RESERVES- RENTS OTHER POWER- GAS RESERVES - PRODUCTION MAPS & RECORDS OTHER POWER- GAS RESERVES- FIELD LINES EXPENSES OTHER POWER- GAS RESERVES- FIELD COMPRESSOR STATION FUEL & POWER OTHER POWER- GAS RESERVES- GAS WELLS ROYALTIES OTHER POWER- GAS RESERVES- MAINT SUPERVISION & ENGINEERING OTHER POWER- GAS RESERVES- MAINT OF PRODUCING GAS WELLS OTHER POWER- GAS RESERVES - MAINT OF OTHER EQUIPMENT OTHER POWER- GAS RESERVES- DELAY RENTALS OTHER POWER- GAS RESERVES- NONPRODUCTIVE WELL DRILLING OTHER POWER- GAS RESERVES- OTHER EXPLORATION OTHER POWER- GAS RESERVES- WELLS EXPENSES OTHER POWER- OPERATION SUPERVISION & ENGINEERING OTHER POWER- OPERATION SUPERVISION & ENGINEERING- ECRC OTHER POWER- FUEL- OIL, GAS & COAL OTHER POWER- FUEL- NON RECOV ANNUAL EMISSIONS FEE OTHER POWER- GENERATION EXPENSES OTHER POWER- MISC OTHER POWER GENERATION EXPENSES OTHER POWER- MISC OTHER POWER GEN EXP- ECRC OTHER POWER- WC H20 RECLAMATION OTHER POWER- ADDITIONAL SECURITY OTHER POWER- RENTS- GAS TURBINES ENGINE SERVICING OTHER POWER- MAINTENANCE SUPERVISION & ENGINEERING OTHER POWER - MAINTENANCE SUPERVISION & ENGINEERING - ECRC OTHER POWER- MAINTENANCE OF STRUCTURES OTHER POWER- MAINT OF STRUCTURES - ECRC OTHER POWER- MAINTENANCE GENERATING & ELECTRIC PLANT Supporting Schedules: C-19, C-20, C-21, C-22 15 995 0 89 0 22 0 0 0 0 0 0 0 0 3,027 13,771 190 2,606,953 4,699 22,269 27,707 2,167 3,943 2,257 0 8,191 184 12,623 539 46,463 15 941 0 84 0 21 0 0 0 0 0 0 0 0 2,860 13,032 180 2,463,301 4,457 21,074 26,219 2,059 3,731 2,136 0 7,769 175 11,945 512 44,069 0.944896 0.944896 0.944896 0.944896 0.000000 0.944896 0.944896 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.944896 0.946310 0.950149 0.944896 0.948460 0.946310 0.946310 0.950149 0.946310 0.946460 0.000000 0.948460 0.950149 0.946310 0.950149 0.948460 Recap Schedules: C-1, E-3b ----------------------------------------- ------ Page 6 of 16 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Schedule C-4 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ __x__ Historical Test Year Ended 12/31/15 EXPLANATION: Provide jurisdictional separation factors for net operating income for the test year and the most recent historical year if the test year is projected. Witness: Kim Ousdahl, Renae B. Deaton DOCKET NO.: 160021-EI Line No. 2 3 4 5 (1) (2) (3) ACCOUNT NO. ACCOUNT TITLE TOTAL COMPANY ($000) 553 553 554 554 OTHER OTHER OTHER OTHER POWER POWERPOWERPOWER- GAS TURBINE MAINTENANCE FUEL MAINT GEN & ELECT PLT- ECRC MAINTENANCE MISC OTHER POWER GENERATION MAINT MISC OTH PWR GEN - ECRC OTHER POWER GENERATION (5) (4) FPSC JURISDICTIONAL $000 JURISDICTIONAL SEPARATION FACTOR 0 0 4,567 5,381 45 4,339 5,104 43 2,766,100 2,614,066 0.000000 0.950149 0.948460 0.950149 0.945037 6 OTHER POWER SUPPLY 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 557 557 759 555 555 555 555 555 556 557 557 557 557 557 555 555 OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER OTHER POWER- OTHER EXPENSES- CEDAR BAY EXPENSES- DEFERRED EXPENSE- CEDAR BAY BASE POWER- OTHER EXPENSES- GAS RESERVES POWER- PURCHASED POWER - INTERCHANGE RECOV POWER- PURCHASED POWER- NON RECOVERABLE 25,069 4,942 3,324 275,331 0 POWER- SJRPP- FPSC - 88TSR POWER- UPS CAPACITY CHGSPOWER - SJRPP CAP - - 88TSR POWER- SYSTEM CONTROL AND LOAD DISPATCHING POWER- OTHER EXPENSES POWER - OTHER EXPENSES - DEFERRED FUEL FPSC POWER - OTHER EXPENSES - DEFERRED CAPACITY POWER- OTHER EXPENSES- DEFERRED- ECRC POWER- OTHER EXPENSES- DEFERRED FUEL FERC POWER- PURCHASED POWER- SWAPC ECCR POWER- PURCHASED POWER- SWAPC ECCR OFFSET 0 413,402 0 2,330 2,619 219,521 0 (22,967) OTHER POWER SUPPLY 385 0 0 923,956 23,726 4,766 3,141 260,159 0 0 391,269 0 2,205 2,479 219,521 0 (22,967) 0 0 0 884,299 0.946460 0.964365 0.944896 0.944896 0.000000 0.000000 0.946460 0.000000 0.946310 0.946310 1.000000 1.000000 1.000000 0.000000 0.000000 0.000000 0.957079 TRANSMISSION 560 561 562 563 564 TRANS TRANS TRANS TRANS TRANS EXPEXPEXPEXP EXP - OPERATION SUPERV & ENGINEERING LOAD DISPATCHING STATION EXPENSES OVERHEAD LINE EXPENSES UNDERGROUND LINE EXPENSES Supporting Schedules: C-19, C-20, C-21, C-22 5,476 9,635 3,893 670 0 4,858 8,548 3,454 594 0 0.887180 0.887180 0.887180 0.887180 0.000000 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 7 of 16 EXPLANATION: Provide jurisdictional separation factors for net operating income for the test year and the most recent historical year if the test year is projected. Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ _2L. Historical Test Year Ended 12/31/15 DOCKET NO.: 160021-EI Line No. (1) (2) (3) ACCOUNT NO. ACCOUNT TITLE TOTAL COMPANY ($000) 2 565 565 3 4 565 565 5 566 567 6 7 568 8 9 10 569 570 570 11 571 12 572 573 13 Witness: Kim Ousdahl, Renae B. Deaton TRANS EXP - TRANSMISSION OF ELECTRICITY BY OTHERS TRANS EXPENSE BY OTHERS FPL SALES TRANS EXP- INTERCHANGE RECOVERABLE TRANS EXP -TRANSMISSION OF ELECTRICITY- RTO TRANS EXP - MISC TRANSMISSION EXPENSES TRANS EXP - RENTS TRANS EXP - MAINTENANCE SUPERV & ENGINEERING TRANS EXP - MAINTENANCE OF STRUCTURES TRANS EXP- MAINTENANCE OF STATION EQUIPMENT TRANS EXP- MAINT OF STATION EQUIP- ECRC TRANS EXP - MAINTENANCE OF OVERHEAD LINES TRANS EXP - MAINTENANCE OF UNDERGROUND LINES TRANS EXP- MAINTENANCE OF MISC TRANS PLANT 14 TRANSMISSION 15 16 DISTRIBUTION (4) FPSC JURISDICTIONAL $000 (5) JURISDICTIONAL SEPARATION FACTOR 17,769 18,420 12,576 15,765 17,434 0 6,648 0 5,898 2 928 4,156 2 824 3,687 0.887180 0.887180 6,062 1,283 14,802 5,378 1,219 13,132 0.887180 0.950149 0.887180 1,809 634 1,605 0.887180 0.887180 104,763 94,843 15,288 4,434 15,288 4,434 1.000000 1.000000 3,127 13,577 3,127 13,577 1.000000 1.000000 6,648 121 6,648 121 11,883 562 0.887180 0.946460 0.944896 0.000000 0.887180 0.887180 0.905303 17 18 19 20 21 22 23 24 580 581 582 583 584 585 25 586 587 26 27 587 588 28 589 590 590 29 30 31 32 591 592 33 592 DIST EXP- OPERATION SUPERVISION AND ENGINEERING DIST EXP- LOAD DISPATCHING DIST EXP- SUBSTATION EXPENSES DIST EXP - OVERHEAD LINE EXPENSES DIST EXP - UNDERGROUND LINE EXPENSES DIST EXP - STREET LIGHTING AND SIGNAL SYSTEM EXPENSES DIST EXP - METER EXPENSES 1.000000 2,097 2,092 1.000000 0.997720 DIST EXP- CUSTOMER INSTALLATIONS EXPENSES DIST EXP - LMS-LOAD CONTROL RECOVERABLE - ECCR DIST EXP - MISCELLANEOUS DISTRIBUTION EXPENSES DIST EXP - RENTS DIST EXP -MAINTENANCE SUPERVISION AND ENGINEERING DIST EXP- MAINT-LMS-LOAD CONTROL RECOVERABLE- ECCR 1,876 (1,218) 34,466 1,876 (1,218) 34,466 1.000000 1.000000 1.000000 9,660 18,487 9,660 18,487 1,654 1,654 1.000000 1.000000 DIST EXP - MAINTENANCE OF STRUCTURES DIST EXP- MAINTENANCE OF STATION EQUIPMENT DIST EXP- MAINT OF STATION EQUIP- ECRC 36 10,929 2,924 36 10,929 2,778 1.000000 1.000000 0.950149 Supporting Schedules: C-19, C-20, C-21, C-22 1.000000 Recap Schedules: C-1, E-3b Page 8 of 16 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME Schedule C-4 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ EXPLANATION: Provide jurisdictional separation factors for net operating income for the test year and the most recent historical year if the test year is projected. Prior Year Ended_/_/_ 12/31/15 ...X.. Historical Test Year Ended Witness: Kim Ousdahl, Renae B. Deaton DOCKET NO.: 160021-EI . Line No. 2 3 4 5 6 7 8 9 (1) (2) (3) ACCOUNT NO. ACCOUNT TITLE TOTAL COMPANY ($000) 593 594 595 596 597 598 (5) JURISDICTIONAL SEPARATION FACTOR DIST EXP - MAINTENANCE OF OVERHEAD LINES DIST EXP - MAINTENANCE OF UNDERGROUND LINES DIST EXP - MAINTENANCE OF LINE TRANSFORMERS DIST EXP - MAINT OF STREET LIGHTING & SIGNAL SYSTEMS DIST EXP - MAINTENANCE OF METERS DIST EXP - MAINTENANCE OF MISC DISTRIBUTION PLANT 111,696 111,696 1.000000 18,809 39 10,209 3,675 18,809 39 10,209 3,667 1.000000 1.000000 1.000000 6,237 6,237 DISTRIBUTION 274,770 274,611 5,666 15,333 5,664 15,316 0.999756 84,194 84,194 5,279 102 5,279 102 1.000000 1.000000 1.000000 0.997720 1.000000 0.999422 CUSTOMER ACCOUNTS EXPENSES 10 11 901 12 902 13 903 904 904 14 15 16 (4) FPSC JURISDICTIONAL $000 905 GUST ACCT EXP - SUPERVISION GUST ACCT EXP - METER READING EXPENSES GUST ACCT EXP - CUSTOMER RECORDS AND COLLECTION EXP GUST ACCT EXP - UNCOLLECTIBLE ACCOUNTS GUST ACCT EXP- UNCOLL ACCTS- STORM SECURITIZATION GUST ACCT EXP - MISC CUSTOMER ACCOUNTS EXPENSES CUSTOMER ACCOUNTS EXPENSES 17 0 0 110,574 110,556 0.998906 0.000000 0.999836 18 CUSTOMER SERVICE & INFORMATION EXPENSES 19 20 21 22 907 907 23 24 908 25 26 27 909 909 28 908 910 910 GUST SERV & INFO - SUPERVISION GUST SERV & INFO - SUPERVISION - ECCR RECOVERABLE GUST SERV & INFO- GUST ASSISTANCE EXP GUST SERV & INFO- GUST ASSISTANCE EXP- ECCR RECOV GUST SERV & INFO - INFO & INST ADV- GENERAL GUST SERV & INFO - INFO & INST ADV- ECCR RECOV GUST SERV & INFO - MISC GUST SERV & INFO EXP GUST SERV & INFO - MISC GUST SERV & INFO EXP - ECCR CUSTOMER SERVICE & INFORMATION EXPENSES 29 30 31 2,104 7,245 2,104 7,245 2,918 1.000000 1.000000 1.000000 2,918 67,832 67,832 1.000000 0 8,573 9,329 0 8,573 9,329 0.000000 1.000000 1.000000 4,185 4,185 102,185 102,185 0 0 1.000000 1.000000 SALES EXPENSES 32 33 911 SUPERVISION-SALES EXPENSES Supporting Schedules: C-19, C-20, C-21, C-22 0.000000 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 9 of 16 EXPLANATION: Provide jurisdictional separation factors for net operating income for the test year and the most recent historical year if the test year is projected. Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ _L Historical Test Year Ended 12/31/15 DOCKET NO.: 160021-EI Witness: Kim Ousdahl, Renae B. Deaton (1) Line No. ACCOUNT NO. 912 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 916 (2) (3) ACCOUNT TITLE TOTAL COMPANY ($000) (4) FPSC JURISDICTIONAL $000 DEMONSTRATING AND SELLING EXPENSES MISCELLANEOUS AND SELLING EXPENSES 0 26,149 0 26,149 SALES EXPENSES 26,149 26,149 0 0 94 220,266 41,742 516 (87,285) (451) 34,203 538 0 0 0 11,237 927 462 24,148 0 0 0 212,829 40,332 (5) JURISDICTIONAL SEPARATION FACTOR 0.000000 1.000000 1.000000 ADMINISTRATIVE & GENERAL 921 924 930 920 921 921 922 922 923 923 923 923 923 924 924 924 925 925 925 925 925 925 926 926 926 926 926 A&G EXP -OFFICE SUPPLIES AND EXPENSES - GAS RESERVES A&G EXP - PROPERTY INSURANCE -GAS RESERVES A&G EXP - MISC GENERAL EXPENSES -WHOLESALE A&G EXP- ADMINISTRATIVE & GENERAL SALARIES A&G EXP - OFFICE SUPPLIES AND EXPENSES A&G EXP- ADMINISTRATION FEES- FREC A&G EXP- ADMINISTRATIVE EXPENSES TRANSFERRED CR. A&G EXP- EXPENSES TRANSFERRED - FREC A&G EXP- OUTSIDE SERVICES EMPLOYED A&G EXP -OUTSIDE SERVICES - GAS RESERVES A&G EXP - LEGAL EXPENSES - SEABROOK A&G EXP - SERVICING FEES - FREC OUTSIDE SERVICES LEGAL- CAPACITY CLAUSE A&G EXP- PROPERTY INSURANCE A&G EXP- PROPERTY INSURANCE- NUCLEAR OUTAGE A&G EXP -STORM DEFICIENCY RECOVERY A&G EXP - INJURIES AND DAMAGES A&G EXP -INJURIES & DAMAGES- CPRC A&G EXP - INJURIES & DAMAGES- NUC A&G EXP - INJURIES & DAMAGES- ECCR A&G EXP- INJURIES & DAMAGES - ECRC A&G EXP - INJURIES & DAMAGES - FUEL A&G EXP - EMP PENSIONS & BENEFITS A&G EXP- EMP PENSIONS & BENEFITS- FUEL A&G EXP- EMP PENSIONS & BENEFITS - ECRC A&G EXP- EMP PENSIONS & BENEFITS -CAPACITY A&G EXP - EMP PENSIONS & BENEFITS - NUC Supporting Schedules: C-19, C-20, C-21, C-22 299 0 185 13 1 59,776 36 247 275 0 516 (84,338) (451) 33,048 508 0 0 0 10,785 877 444 23,332 283 0 185 13 57,757 34 234 260 0 0.000000 0.000000 0.000000 0.966237 0.966237 1.000000 0.966237 1.000000 0.966237 0.944896 0.000000 0.000000 0.000000 0.959749 0.946310 0.959749 0.966237 0.946460 0.000000 1.000000 0.950149 0.944896 0.966237 0.944896 0.950149 0.946460 0.000000 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 10 of 16 EXPLANATION: Provide jurisdictional separation factors for net operating income for the test year and the most recent historical year if the test year is projected. Type of Data Shown: __ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ ___2L Historical Test Year Ended 12/31/15 DOCKET NO.: 160021-EI Line No. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Witness: Kim Ousdahl, Renae B. Deaton (1) (2) (3) ACCOUNT NO. ACCOUNT TITLE TOTAL COMPANY ($000) 926 926 928 928 928 929 930 930 930 931 931 935 935 A&G EXP - EMP PENSIONS & BENEFITS- ECCR A&G EXP- EMP PENSIONS & BENEFITS- DENTAL EXPENSES A&G EXP- REGULATORY COMMISSION EXPENSE- FPSC A&G EXP- REGULATORY COMMISSION EXPENSE- FERC A&G EXP- REGULATORY COMMISSION EXPENSE- FERC FEE A&G EXP- DUPLICATE CHARGES CR- ECCR COSTS DEFERRED A&G EXP - MISC GENERAL EXPENSES MISC GENERAL EXPENSES - FREC A&G EXP- MISC GENERAL EXPENSES - EPRI A&G EXP - RENTS A&G EXP - RENTS - ECCR A&G EXP - MAINTENANCE OF GENERAL PLANT A&G EXP - MAINT GENERAL PLANT- ECRC ADMINISTRATIVE & GENERAL TOTAL O&M EXPENSES 2,158 0 2,290 602 946 (2,913) 15,009 0 0 9,385 0 14,207 0 348,912 5,818,546 (4) (5) FPSC JURISDICTIONAL JURISDICTIONAL SEPARATION FACTOR $000 2,158 1.000000 0 0.000000 2,290 1.000000 0 0.000000 0 0.000000 (2,913) 1.000000 14,502 0.966237 0 0.000000 0 0.000000 9,068 0.966237 0 0.000000 13,728 0.966237 0 0.000000 335,482 0.961511 5,540,672 0.952243 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 INTANGIBLE DEPRECIATION 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 DEPR & AMORT EXP- INTANGIBLE DEPR & AMORT EXP- INTANGIBLE ARO DEPR & AMORT EXP -INTANGIBLE CAPACITY DEPR & AMORT EXP -SURPLUS FLOW BACK OFFSET DEPR & AMORT EXP - INT ECCR DEPR & AMORT EXP- NCRC AVOIDED AFUDC-INTANG- FERC RECLASS DEPR EXP -lTC INTEREST SYNCHRONIZATION- FPSC DEPR & AMORT EXP -INTANG DEPREC SURPLUS FLOWBACK DEPR & AMORT EXP- INT ECRC DEPR & AMORT EXP - ARO -GAS RESERVES INTANGIBLE DEPRECIATION 74,743 2,412 7 (14,980) 2,382 1,144 0 0 228 6 65,942 72,220 2,330 7 0 2,382 0 0 0 216 6 77,161 0.966237 0.966237 0.946460 0.000000 1.000000 0.000000 0.000000 0.000000 0.950149 0.944896 1.170135 STEAM DEPRECIATION Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 11 of 16 EXPLANATION: Provide jurisdictional separation factors for net operating income for the test year and the most recent historical year if the test year is projected. Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ ___x_ Historical Test Year Ended 12/31/15 DOCKET NO.: 160021-EI Line No. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Witness: Kim Ousdahl, Renae B. Deaton (1) (2) (3) ACCOUNT NO. ACCOUNT TITLE TOTAL COMPANY ($000) 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 DEPR & AMORT EXP - STEAM DEPR & AMORT EXP - FOSSIL DECOMM DEPR & AMORT EXP- SURPLUS DISMANTLEMENT- FERC RECLASS DEPR & AMORT EXP- SURPLUS DISMANTLEMENT DEPR DEPR & AMORT EXP - STEAM PLANT- ECRC DEPR & AMORT EXP - STEAM PLANT -CAPACITY DEPR & AMORT EXP - COAL CARS DEPR & AMORT EXP - FOSSIL PLANT- ADDITIONAL FERC DEPR EXP -AMORT ELECT PLT - ACQUI ADJ STEAM DEPRECIATION (4) FPSC JURISDICTIONAL $000 (5) JURISDICTIONAL SEPARATION FACTOR 62,438 9,712 0 0 39,195 59,086 9,190 0 0 1,660 0 0 1,660 113,006 107,178 72,950 31,536 3,335 14,370 37,555 1,052 4,228 110 69,033 29,842 165,136 153,117 0.927221 324,873 8,273 454 307,431 7,829 431 0 20,237 0 335,928 0.946310 0.946310 0.950149 0.000000 0.950149 0.000000 0 0 37,241 1 0.946310 0.946310 0.000000 0.946310 0.950149 0.946460 0.000000 0.000000 1.000000 0.948430 NUCLEAR DEPRECIATION 403 403 403 403 403 403 403 403 & 404 & 404 & 404 & 404 & 404 & 404 & 404 & 404 22 23 24 25 26 403 & 404 27 403 & 404 28 403 & 404 29 403 & 404 30 403 & 404 31 403 & 404 32 DEPR & AMORT EXP -TURKEY POINT DEPR & AMORT EXP - ST LUCIE 1 DEPR & AMORT EXP- NCRC AVOIDED AFUDC- OFFSET DEPR & AMORT EXP - ST LUCIE COMMON DEPR & AMORT EXP - ST LUCIE 2 DEPR & AMORT EXP - NUCLEAR PLANT- ECRC DEPR & AMORT EXP- NUCLEAR FLOW BACK DEPR & AMORT EXP- NUCLEAR PLANT- CAPACITY NUCLEAR DEPRECIATION 0 13,598 35,539 1,000 4,001 104 0.946310 0.946310 0.000000 0.946310 0.946310 0.950149 0.946310 0.946460 OTHER PROD DEPRECIATION DEPR DEPR DEPR DEPR DEPR DEPR & AMORT EXP - OTHER PRODUCTION & AMORT EXP - DISMANTLEMENT- OTHER PROD & AMORT EXP - DISMANTLEMENT- OTHER PROD (ECRC) & AMORT EXP - OTH PROD MARTIN PIPELINE & AMORT EXP - OTH PROD - ECRC & AMORT EXP - OTH PROD - CAPACITY OTHER PROD DEPRECIATION 0 21,299 0 354,899 0.946545 33 Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 12 of 16 EXPLANATION: Provide jurisdictional separation factors for net operating income for the test year and the most recent historical year if the test year is projected. Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ __x_ Historical Test Year Ended 12/31/15 DOCKET NO.: 160021-EI Line No. Witness: Kim Ousdahl, Renae B. Deaton (1) (2) (3) ACCOUNT NO. ACCOUNT TITLE TOTAL COMPANY ($000) (4) FPSC JURISDICTIONAL $000 (5) JURISDICTIONAL SEPARATION FACTOR TRANSMISSION DEPRECIATION 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 DEPR & AMORT DEPR & AMORT DEPR & AMORT DEPR & AMORT DEPR & AMORT DEPR & AMORT DEPR & AMORT EXP -TRANSMISSION EXP -TRANS - ECRC EXP -TRANS ECCR EXP -TRANSMISSION - GSU EXP- TRANSMISSION- OTHER RETAIL EXP -TRANSMISSION -OTHER WHOLESALE EXP- AVOIDED AFUDC- TRANS OFFSET TRANSMISSION DEPRECIATION 100,568 223 89,222 212 0 12,389 1,922 139 19 0 11,724 1,922 115,261 0 0 103,080 3,496 38,710 56,635 63,414 24,276 58,711 79,189 31,916 47,780 3,030 17,290 146 3,496 38,710 56,635 63,414 24,276 58,711 79,189 31,916 47,671 3,030 17,290 139 0 706 0 0 0 0 0 6,378 0 706 0 0 0 0 0 6,378 0.887180 0.950149 0.000000 0.946310 1.000000 0.000000 0.000000 0.894320 DISTRIBUTION DEPRECIATION 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 DEPR & AMORT EXP - DISTRIBUTION A/C 361 DEPR & AMORT EXP - DISTRIBUTION A/C 362 DEPR & AMORT EXP - DISTRIBUTION A/C 364 DEPR & AMORT EXP - DISTRIBUTION A/C 365 DEPR & AMORT EXP - DISTRIBUTION A/C 366 DEPR & AMORT EXP - DISTRIBUTION A/C 367 DEPR & AMORT EXP - DISTRIBUTION A/C 368 DEPR & AMORT EXP - DISTRIBUTION A/C 369 DEPR & AMORT EXP - DISTRIBUTION A/C 370 DEPR & AMORT EXP - DISTRIBUTION A/C 371 DEPR & AMORT EXP - DISTRIBUTION A/C 373 DEPR & AMORT EXP - DISTRIBUTION - ECRC DEPR & AMORT EXP - DISTRIBUTION A/C 361 ECCR DEPR & AMORT EXP - DISTRIBUTION A/C 362 ECCR DEPR & AMORT EXP- DISTRIBUTION A/C 364 ECCR DEPR & AMORT EXP - DISTRIBUTION A/C 365 ECCR DEPR & AMORT EXP - DISTRIBUTION A/C 368 ECCR DEPR & AMORT EXP - DISTRIBUTION A/C 369 ECCR DEPR & AMORT EXP - DISTRIBUTION A/C 370 ECCR DEPR & AMORT EXP- DISTRIBUTION A/C 371 ECCR Supporting Schedules: C-19, C-20, C-21, C-22 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 0.997720 1.000000 1.000000 0.950149 0.000000 1.000000 0.000000 0.000000 0.000000 0.000000 0.000000 1.000000 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 13 of 16 EXPLANATION: Provide jurisdictional separation factors for net operating income for the test year and the most recent historical year if the test year is projected. Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ _x_ Historical Test Year Ended 12/31/15 DOCKET NO.: 160021-EI Line No. 2 (1) (2) (3) ACCOUNT NO. ACCOUNT TITLE TOTAL COMPANY ($000) 403 & 404 403 & 404 3 4 5 6 7 8 9 10 11 12 13 403 & 404 403 & 404 403 & 404 403 & 404 403&404 403 & 404 403 & 404 20 21 30 31 32 33 DEPR & AMORT EXP - DISTRIBUTION AIC 373 ECCR DEPR & AMORT EXP- DISTRIBUTION FLOW BACK DISTRIBUTION DEPRECIATION (4) FPSC JURISDICTIONAL $000 (5) JURISDICTIONAL SEPARATION FACTOR 0 7,610 0 7,610 439,289 439,173 8,457 61,952 8,171 59,861 0 161 1 0 0 0 153 1 70,572 68,186 0 •0 0 0 1,324,104 1,283,824 0.969579 0 76,435 (6,596) (77,784) 0 73,855 (6,351) (75,158) 0 0 0 94,338 0 0 0 91,153 0.000000 0.966237 0.962879 0.966237 0.000000 0.000000 0.000000 0.966237 0.000000 1.000000 0.999735 GENERAL DEPRECIATION 14 15 16 17 18 403 & 404 19 403 & 404 22 23 24 25 26 27 28 29 Witness: Kim Ousdahl, Renae B. Deaton DEPR & DEPR & DEPR & DEPR & DEPR & DEPR & DEPR & AMORT EXP -GENERAL SIRUCTURES AMORT EXP -GENERAL OTHER (EXC ECCR & FERC) AMORT EXP -GENERAL OTHER ECCR AMORT EXP -GENERAL OTHER ECRC AMORT EXP - GENERAL OTHER CAPACITY AMORT EXP - GAS RESERVES AMORT EXP- PROP UNDER CAPT LEASES GENERAL DEPRECIATION 0 0 0.966237 0.966237 1.000000 0.950149 0.946460 0.000000 0.000000 0.966200 NUCLEAR DECOMMISSIONING DEPR EXP- NUCLEAR DECOMMISSIONING DECOMMISSIONING EXPENSE- ARO RECLASS NUCLEAR DECOMMISSIONING TOTAL DEPRECIATION & AMORTIZATION 0.000000 0.000000 AMORT OF PROP & REGULATORY ASSETS 405 405 407 407 407 407 407 407 REGULA TORY DEBIT- ASSET RET OBLIGATION ACCRETION EXPENSE - ARO REG DEBIT AMORT OF PROP LOSSES, UNRECOV PLT & REGUL STUDY COSTS REGULA TORY CREDIT- ASSET RET OBLIGATION REGULATORY DEBIT- ASSET RET OBLIGATION AMORT OF OKEELANTA SETTLEMENT- CPRC AMORT OF GLADES POWER PARK ANALOG METER RETIREMENTS Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Schedule C-4 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME EXPLANATION: Provide jurisdictional separation factors for net operating income for the test year and the most recent historical year if the test year is projected. Page 14 of 16 Type of Data Shown: __ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ ___x_ Historical Test Year Ended 12/31/15 DOCKET NO.: 160021-EI Line No. 2 3 4 5 6 7 8 9 10 11 12 13· 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Witness: Kim Ousdahl, Renae B. Deaton (1) (2) (3) ACCOUNT NO. ACCOUNT TITLE TOTAL COMPANY ($000) 407 407 407 407 407 407 407 407 407 407 407 407 407 407 407 407 AMORT OF OKEELANTA SETTLEMENT- FUEL AMORT OF STORM SECURITIZATION AMORTIZATION- GAS RESERVES AMORT OF STORM SECURITIZATION- OVER/UNDER TAX RECOV AMORTIZATION OF NUCLEAR RESERVE AMORTIZATION OF DBT DEFERRED SECURITY AMORTIZATION OF STORM DEFICIENCY NUCLEAR RECOVERY AMORTIZATION AMORT NCRC BASE RATE REV REQ AMORT REG ASSET- CONVERTIBLE lTC DEPR LOSS AMORT REG LIAB -CONVERTIBLE lTC GROSS-UP AMORT OF REG ASSETS - DEPREC RESERVE SURPLUS AMORT OF REG ASSETS -SURPLUS DISMANTLEMENT- FERC RECLASS AMORT OF REG ASSETS- AVOIDED AFUDC DEPR- FERC RECLASS AMORT OF PROP GAINS-AVIAT TRF-FPL GROUP AMORTIZATION OF UNALLOCATED PROD RESERVE AMORT OF PROP & REGULATORY ASSETS (4) FPSC JURISDICTIONAL $000 (5) JURISDICTIONAL SEPARATION FACTOR 0 97,823 8,090 806 (6,955) 0 0 14,289 4,396 1,948 (10,101) 14,980 0 (4,498) (1,230) 0 205,941 0 97,823 7,644 806 (6,955) 0 0 14,289 4,396 1,851 (9,598) 0 0 0 (1,188) 0 192,567 0.935058 46,335 167 1,416 168 0 432,549 454,262 21 0 0 0 0 0 44,770 158 1,416 159 0 416,493 454,262 20 0 0 0 0 0 0.966237 0.946460 1.000000 0.950149 0.000000 0.962879 1.000000 0.944896 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 1.000000 0.944896 1.000000 1.000000 0.000000 0.000000 1.000000 1.000000 0.950149 0.950149 0.000000 0.000000 0.000000 0.966237 0.000000 TAXES OTHER THAN INCOME TAX 408 408 408 408 408 408 408 408 408 408 408 408 408 TAX OTH TH INC TAX- UTILITY OPERAT INCOME CLEARING TAX OTH TH INC TAX- PAYROLL- CAPACITY TAX OTH TH INC TAX- PAYROLL- ECCR TAX OTH TH INC TAX- PAYROLL- ECRC TAX OTH TH INC TAX- PAYROLL- NUC TAX OTH TH INC TAX- REAL & PERS PROPERTY TAX TAX OTH TH INC TAX- FRANCHISE TAX TAX OTH TH INC TAX- PAYROLL- FUEL TAX OTH TH INC TAX- FEDERAL UNEMPLOYMENT TAXES TAX OTH TH INC TAX- STATE UNEMPLOYMENT TAXES TAX OTH TH INC TAX- FICA (SOCIAL SECURITY) TAX OTH TH INC TAX- GROSS RECEIPTS TAX- ECRC TAX OTH TH INC TAX- GROSS RECEIPTS TAX- CAPACITY Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 15 of 16 EXPLANATION: Provide jurisdictional separation factors for net operating income for the test year and the most recent historical year if the test year is projected. Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ _x_ Historical Test Year Ended 12/31/15 DOCKET NO.: 160021-EI Line No. 1 2 3 4 (1) (2) (3) ACCOUNT NO. ACCOUNT TITLE TOTAL COMPANY ($000) 408 408 408 408 5 408 6 408 408 7 8 9 408 408 10 11 408 408 12 13 14 408 408 15 16 17 Witness: Kim Ousdahl, Renae B. Deaton 408 408 408 408 TAX OTH TH TAX OTH TH TAX OTH TH TAX OTH TH TAX OTH TH TAX OTH TH TAX OTH TH INC TAX- GROSS RECEIPTS TAX- RETAIL BASE INC TAX- GROSS RECEIPTS TAX- FRANCHISE INC TAX- GROSS RECEIPTS TAX- ECCR INC TAX- GROSS RECEIPTS TAX- RETAIL FUEL INC TAX- GROSS RECEIPTS TAX- STORM RECOVERY INC TAX- REG ASSESS FEE- RETAIL BASE INC TAX- REG ASSESS FEE- FRANCHISE TAX OTH TH INC TAX- REG ASSESS FEE- ECCR TAX OTH TH INC TAX- REG ASSESS FEE - FUEL FPSC TAX OTH TH INC TAX- REG ASSESS FEE- STORM RECOV TAX OTH TH INC TAX - REG ASSESS FEE - CAPACITY TAX OTH TH INC TAX -INTANGIBLE TAX TAX OTH TH INC TAX- DEF GROSS RECPT TX- OTHER TAX OTH TH INC TAX- REG ASSESS FEE- ECRC TAX OTH TH INC TAX- OCCUPATIONAL LICENSES TAX OTH TH INC TAX- OTHER- GAS RESERVES TAX OTH TH INC TAX- SUPERFUND ENVIRONMENTAL TAX TAXES OTHER THAN INCOME TAX 18 (4) FPSC JURISDICTIONAL $000 255,431 11,656 (5) JURISDICTIONAL SEPARATION FACTOR 255,431 11,656 1.000000 1.000000 0 0 0 4,423 0 0 4,423 336 73 2,528 336 73 2,528 0 355 0 355 1.000000 1.000000 0.000000 1.000000 0 0 150 49 0 0 150 0.000000 1.000000 0 213 47 202 0 0 1,210,132 1,192,480 192 397,817 185 382,259 0.000000 0.000000 0.000000 1.000000 1.000000 0.000000 0.966237 0.944896 0.000000 0.985413 19 OPERATING INCOME TAXES 20 21 22 23 411 409 24 409 25 26 410 410 AMORTIZATION OF lTC INCOME TAXES- UTILITY OPER INCOME- CURRENT FEDERAL INCOME TAXES- UTILITY OPER INCOME- CURRENT STATE INCOME TAXES- DEFERRED FEDERAL INCOME TAXES- DEFERRED STATE 27 OPERATING INCOME TAXES 28 29 GAIN LOSS ON DISPOSITION OF PROPERTY 30 31 32 33 411 411 411 GAIN FROM DISP OF UTILITY PLANT- FUTURE USE LOSS FROM DISP OF UTILITY PLANT- FUTURE USE _ GAIN FROM DISP OF ALLOWANCE- ECRC Supporting Schedules: C-19, C-20, C-21, C-22 0.962879 50,888 0.960893 0.960893 82,924 415,136 79,688 0.960952 0.960974 965,897 928,156 52,959 432,004 (5,735) 5 (242) (5,735) 5 (229) 0.960927 1.000000 1.000000 0.950149 Recap Schedules: C-1, E-3b Schedule C-4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 16 of 16 EXPLANATION: Provide jurisdictional separation factors for net operating income for the test year and the most recent historical year if the test year is projected. Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ __x_ Historical Test Year Ended 12/31/15 DOCKET NO.: 160021-EI Line No. Witness: Kim Ousdahl, Renae B. Deaton (1) (2) (3) ACCOUNT NO. ACCOUNT TITLE TOTAL COMPANY ($000) GAIN LOSS ON DISPOSITION OF PROPERTY (5,972) (4) (5) FPSC JURISDICTIONAL JURISDICTIONAL SEPARATION FACTOR $000 (5,960) 0.997984 2 3 4 NET OPERATING INCOME 2,054,766 1,973,621 0.960509 5 6 7 8 9 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Supporting Schedules: C-19, C-20, C-21, C-22 Recap Schedules: C-1, E-3b Schedule C-5 OPERATING REVENUES DETAIL FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Type of Data Shown: ~Projected Test Year Ended:j_2/31/1l Prior Year Ended:_/_/_ Historical Test Year Ended:_/_/_ _ Projected Subsequent Year Ended:_/_/_ Witness: Tiffany C. Cohen, Robert E. Barrett, Jr. ($000) (1) Line No. Page 1 of 2 EXPLANATION: Provide a schedule of operating revenue by primary account for the test year. Provide the per books amounts and the adjustments required to adjust the per books amounts to reflect the requested test year operating revenues. Account No. I Account Tille SALES OF ELECTRICITY 440 Residential Sales 442 Commercial Sales 442 Industrial Sales 444 Public Street & Highway Lighting 445 Other Sales to Public Authorities 446 Sales to Railroads & Railways Total Sales to Ultimate Consumers 447 Sales for Resale TOTAL SALES OF ELECTRICITY TOTAL REVENUE NET OF REFUND PROVISION OTHER OPERATING REVENUES 450 Field Collection Late Payment Charges 451 Misc. Svc. Revenue- Initial Connection (2) (3) (4) Per Books Non Jurisdictional Jurisdictional (2)- (3) (5) 5,968,029 3,983,502 217,148 84,859 2,341 7,986 5,968,029 3,983,502 217,148 84,859 2,341 7,986 10,263,866 447,882 385,178 10,263,866 62,704 10,711,748 10,711,748 385,178 385,178 10,326,570 10,326,570 Fuel Adjustments (6) Conservation Adjustments (7) (8) (9) Franchise Fee Adjustments Other (ECRC, CPRC& Storm Charge) Adjustments Other(GRT & lnlerchg) Adjustments (10) Total Total Adjustments (5) Adjusted (4) lhru (9) + (10) (1,659,195) (1,348,981) (94,717) (14,210) (667) (50,723) (15,250) (5,451) (818) (38) (264,548) (184,173) (9,604) (3,779) (104) (339,883) (276,337) (19,403) (2,911) (137) (143,189) (94,983) (5,189) (1,439) (56) (2,457,538) (1,919,724) (134,363) (23,157) (1,001) F·654l (3,120,424) 1153l (72,433) l353l (462,560) 1544l (639,214) 1191l (245,047) p.894l (4,539,678) 159,567l (4,599,245) 14,599,245l (3,120,424) (72,433) (462,560) (639,214) l59,567l (304,614) 13,120,424l l72.433l 1462,560l 1639,214l po4,614l (11) 3,510,491 2,063,778 82,785 61,702 1,340 4,092 5,724,187 3,137 5,727,324 5,727,324 59,902 1,003 59,902 1,003 59,902 1,003 14,694 17,542 14,694 17,542 14,694 17,542 16 17 451 451 Misc. Svc. Revenue- Reconnect after Non-Pay Misc. Svc. Revenue - Connect/Disconnect 18 451 Misc. Svc. Revenue - Returned Customer Checks 6,046 6,046 6,046 19 20 451 451 Misc. Svc. Revenue - Current Diversion Penalty Misc. Svc. Revenue- Other Billings 1,398 1,811 1,398 1,811 1,398 1,811 21 22 (1,426) 25,033 (1,426) 24,218 (1,426) 24,218 23 451 Misc. Svc. Revenue - Reimbursements- Other 454 Rent from Electric Property - General 454 Rent from Electric Property - Future Use I Pit in Ser 24 454 Rent from Electric Property- Pole Attachments 33,211 Supporting Schedules: 405 815 13 392 392 33,211 33,211 Recap Schedules: C-4, C-21 Schedule C-5 OPERATING REVENUES DETAIL FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI 1 2 3 4 5 6 7 8 9 Type of Data Shown: X Projected Test Year Ended:12/31/17 Prior Year Ended:_/_/_ Historical Test Year Ended:_/_/_ _ Projected Subsequent Year Ended:_/_/_ Witness: Tiffany C. Cohen, Robert E. Barrett, Jr. ($000) (1) Line No. Page 2 of2 EXPLANATION: Provide a schedule of operating revenue by primary account for the test year. Provide the per books amounts and the adjustments required to adjust the per books amounts to reflect the requested test year operating revenues. Account No. I Account Title 456 Oth Electric Rev. - Transmission 456 Oth Electric Rev. - Miscellaneous 456 Oth Electric Rev. - Deferred Conservation Revenues 456 Oth Electric Rev. - Deferred ECRC Revenues 456 Oth Electric Rev. - Unbilled Revenue 456 Oth Electric Rev. - Deferred Capacity Revenues TOTAL OTHER OPERATING REVENUES TOTAL ELECTRIC OPERATING REVENUES (2) (3) (4) Per Books Non Jurisdictional Jurisdictional 51,731 18,891 0 6,809 444 12,425 45,635 87 (560) (2)- (3) 6,096 18,803 (5) Fuel Adjustments (6) Conservation Adjustments (7) (8) (9) Franchise Fee Adjustments Other (ECRC, CPRC& Storm Charge) Adjustments Other(GRT & lnterchg) Adjustments (1,198) 11,383 45,990 203,930 10,961,668 431,168 10,530,500 10,184 (3, 110,240) (72,433) (462,560) (11) Total Total Adjustments (5) Adjusted (4) thru (9) + (10) (1,198) 11,383 0 6,809 1,004 12,425 249,920 (10) 4,897 30,186 0 (0) 1,004 (0) (6,809) (6,809) (12,425) (12,425) (19,234) (9,050) 194,880 (4,608,295) 5,922,205 (658,448) (304,614) 10 11 12 13 14 15 16 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. 17 18 19 20 21 22 23 24 Supporting Schedules: Recap Schedules: C-4, C-21 Page 1 of6 BUDGETED VERSUS ACTUAL OPERATING REVENUES AND EXPENSES Schedule C-6 Type of Data Shown: Projected Test Year Ended 12131117 Prior Year Ended 12131/16 Historical Test Year Ended 12131115 EXPLANATION: If the test year is projected, provide the budgeted versus actual operating revenues and expenses by primary account for a historical five year period and the forecasted data for the test year and the prior year. FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES l l l Witness: Kim Ousdahl, Robert E. Barrett Jr. DOCKET NO.: 160021-EI Line No. (1) (2) ACCOUNT NO. ACCOUNT TITLE (3) (4) 2011 YEAR 1 BUDGET ACTUAL (6) (5) (8) 2013 YEAR 3 2012 YEAR 2 BUDGET (7) ACTUAL BUDGET ACTUAL (9) (10) 2014 YEAB 4 BUDGET ACTUAL (11) (12) 2015 YEAR 5 BUDGET ACTUAL (13) (14) 2016 PRIOR YEAR 2017 TEST YEAR OPERATING REVENUES 2 3 4 5 6 7 8 9 10 440-446 447 449 450 451 454 456 RETAIL SALES SALES FOR RESALE PROVISION FOR REFUNDS FORFEITED DISCOUNTS MISCELLANEOUS SERVICE REVENUES RENT FROM ELECTRIC PROPERTY OTHER ELECTRIC REVENUES OPERATING REVENUES 10,501,373 10,230,348 168,096 9,805,920 157,079 9,809,284 212,326 34,320 31,630 42,286 102,532 32,762 29,740 42,122 41,394 60,543 33,852 44,235 129,507 10,609,210 10,178,894 10,109,017 10,459,830 10,289,748 10,586,320 504,583 (42) 59,892 41,912 48,767 29,648 11,316,772 11,271,081 11,397,709 10,773,014 500,059 42 58,299 39,336 49,142 153,524 9,994,445 447,960 10,263,866 447,882 59,439 40,699 56,032 79,163 59,902 41,068 58,649 90,300 11,573,415 10,677,738 10,961,668 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 Supporting Schedules: Recap Schedules: C-9, C-36, C-33 Schedule C-6 BUDGETED VERSUS ACTUAL OPERATING REVENUES AND EXPENSES FLORIDA PUBLIC SERVICE COMMISSION Page 2 of6 EXPLANATION: If the test year is projected, provide the budgeted versus actual operating revenues and expenses by primary account for a historical five year period and the forecasted data for the test year and the prior year. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: __x_ Projected Test Year Ended 12/31/17 __x_ Prior Year Ended 12/31/16 __x_ Historical Test Year Ended 12/31/15 DOCKET NO.: 160021-EI Line No. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 Witness: Kim Ousdahl, Robert E. Barrett Jr. (1) (2) ACCOUNT NO. ACCOUNT TITLE (4) (3) 2011 YEAR 1 BUDGET ACTUAL (5) (6) 2012 YEAR 2 BUDGET ACTUAL (8) (7) 2013 YEAR 3 ACTUAL BUDGET (9) (10) 2014 YEAR4 BUDGET ACTUAL (12) (11) (13) (14) 2016 PRIOR YEAR 2017 TEST YEAR 7,879 444,864 9,045 1,933 28,655 89 4,848 346,236 8,661 1,905 36,379 65 7,008 363,800 5,883 1,709 22,159 66 492,464 398,094 400,625 18,350 22,858 6,478 2,413 12,593 35,537 8,836 2,240 15,404 23,765 4,700 1,882 50,099 59,206 45,751 70,995 204,616 14,139 57,720 172 101,952 74,553 206,605 9,864 47,657 383 122,066 77,980 201,796 9,741 49,339 104 123,085 449,594 461,128 462,046 71,923 102,905 64,301 2015 YEAR 5 BUDGET ACTUAL STEAM POWER GENERATION 500 501 502 505 506 507 509 OPR SUPV & ENG-STEAM POWER GENERATION FUEL-STEAM POWER GENERATION STEAM EXP-STEAM POWER GENERATION ELECTRIC EXPENSES-STEAM POWER GENER MISCELL STEAM POW EXP-STEAM POWER GENER RENTS-STEAM POWER GENERATION STEAM EMISSION ALLOWANCE STEAM POWER GENERATION 6,941 627,622 5,934 2,340 27,983 32 0 670,851 3,598 522,417 5,332 2,085 27,657 74 0 561,164 7,168 528,778 5,389 2,033 26,153 71 0 569,591 3,659 319,069 5,461 1,994 24,270 86 0 354,539 0 STEAM POWER MAINTENANCE 511 512 513 514 MTCE MTCE MTCE MTCE OF STRUCTURE-STEAM POWER GENERATION OF BOILER PLT-STEAM POWER GENER OF ELEC PLANT-STEAM POWER GENER MISC STEAM PLANT-STEAM POWER GENER STEAM POWER MAINTENANCE 15,911 21,993 7,977 2,914 0 48,796 0 88,869 171,471 9,118 73,102 108 106,031 1 448,697 13,837 31,456 7,516 3,152 0 55,960 0 74,298 127,100 12,463 74,609 290 103,626 147 392,532 14,879 21,741 8,352 2,341 0 47,314 14,160 30,625 4,871 4,777 0 54,432 0 NUCLEAR POWER GENERATION 517 518 519 520 523 524 525 OPER SUPV & ENG-NUCLEAR POWER GENER NUCLEAR FUEL EXPENSE-NUCLEAR POWER GENER COOLANTS & WATER-NUCLEAR POWER GENER STEAM EXPENSES-NUCLEAR POWER GENERATION ELECTRIC EXPENSES-NUCLEAR POWER GENER MISC NUC PWR EXP-NUCLEAR POWER GENER RENTS-NUCLEAR POWER GENERATION NUCLEAR POWER GENERATION 68,307 203,774 9,856 55,557 (88) 119,616 0 457,023 71,991 206,983 12,689 56,814 585 105,586 0 454,649 0 NUCLEAR POWER MAINTENANCE 528 MTCE SUPV & ENG-NUCLEAR POWER GENER Supporting Schedules: 92,427 87,862 107,163 60,561 Recap Schedules: C-9, C-36, C-33 Schedule C-6 BUDGETED VERSUS ACTUAL OPERATING REVENUES AND EXPENSES FLORIDA PUBLIC SERVICE COMMISSION Page 3 of6 EXPLANATION: If the test year is projected, provide the budgeted versus actual operating revenues and expenses by primary account for a historical five year period and the forecasted data for the test year and the prior year. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: ..lL Projected Test Year Ended ..lL Prior Year Ended 12/31/16 ..lL Historical Test Year Ended DOCKET NO.: 160021-EI (2) Line No. ACCOUNT NO. ACCOUNT TITLE 2 3 4 529 530 531 532 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 12/31/15 Witness: Kim Ousdahl, Robert E. Barrett Jr. (1) MTCE MTCE MTCE MTCE 12/31/17 (3) (4) 2011 YEAR 1 BUDGET ACTUAL OF STRUCTURE-NUCLEAR POWER GENER OF REACTOR PLT EQP-NUCLEAR POW GEN OF ELECTRIC PLT-NUCL POW GENER MISC NUC PLANT-NUCLEAR POWER GENER NUCLEAR POWER MAINTENANCE (6) (5) 2012 YEAR 2 BUDGET ACTUAL 8,275 36,299 22,458 8,871 0 168,330 (8) (7) 2013 YEAR 3 ACTUAL BUDGET 165,089 (10) 2014 YEAR4 BUDGET ACTUAL 7,370 27,189 9,541 9,769 10,960 27,885 15,064 23,317 0 (9) 0 161,033 0 10,880 29,599 13,143 22,569 136,753 (12) (13) (14) 2016 PRIOR YEAR 2017 TEST YEAR 29,921 27,193 15,186 24,757 38,423 9,650 8,227 9,867 0 168,980 169,072 35,444 20,983 7,382 18,015 166,125 14,928 2,068,015 19,498 79,552 0 2,181,993 16,235 2,328,244 19,701 97,641 0 13,787 2,611,652 22,269 43,443 89 2,691,241 8,191 13,536 51,030 5,426 10,033 14,321 51,729 6,959 10,309 15,785 66,849 7,863 78,183 83,042 100,806 688,733 2,330 229,568 384,617 3,567 158,411 362,610 3,954 92,833 920,632 546,595 459,397 5,476 9,635 3,893 6,664 10,676 2,133 6,918 10,823 3,325 (11) 2Q15 YEAR 5 ACTUAL BUDGET OTHER POWER GENERATION 546 547 548 549 550 OP SUPV & ENG-OTHER POWER GENERATION FUEL-OTHER POWER GENERATION GENERATION EXPENSES-OTHER POWER GENERATION MISC OTHER PWR GEN EXP-OTHER POWER GENER RENTS-OTHER POWER GENERATION OTHER POWER GENERATION 12,063 2,966,575 16,690 34,089 0 3,029,417 12,754 2,696,887 20,694 36,195 0 2,766,530 13,142 2,384,312 21,957 38,608 0 2,458,019 13,557 2,981,141 21,730 37,397 0 3,053,825 2,461,820 OTHER POWER MAINTENANCE 551 552 553 554 MTCE MTCE MTCE MTCE SUPV & ENG-OTHER POWER GENERATION OF STRUCTURES-OTHER POWER GENER GEN & ELEC PLT-OTHER POWER GENER MISC OTHER PWR GEN-OTHER POWER GEN OTHER POWER MAINTENANCE 0 80,158 7,523 10,085 53,196 4,606 6,721 9,190 56,540 3,444 7,368 8,333 61,729 2,728 0 75,895 0 75,410 8,619 15,175 52,269 9,266 0 85,329 0 OTHER POWER SUPPLY 555 556 557 PURCHASED POWER-OTHER POWER SUPPLY EXP SYS CONTR & LOAD DISPATCH-OTH POW SUP OTHER EXPENSES-OTHER POWER SUPPLY EXP OTHER POWER SUPPLY 836,933 3,091 53,591 976,229 2,566 207,569 0 1,186,363 0 893,615 732,552 2,831 776,445 2,329 ~98,498l 0 636,885 ~83,906) 0 694,868 0 TRANSMISSION EXPENSES OPERATING 560 561 562 OPER SUPERV & ENG-TRANSMISSION LOAD DISPATCHING-TRANSMISSION STATION EXPENSES-TRANSMISSION Supporting Schedules: 8,189 4,403 2,141 7,171 5,806 4,619 7,591 2,525 2,517 5,667 9,000 2,502 Recap Schedules: C-9, C-36, C-33 Schedule C-6 BUDGETED VERSUS ACTUAL OPERATING REVENUES AND EXPENSES FLORIDA PUBLIC SERVICE COMMISSION Page 4 of6 EXPLANATION: If the test year is projected, provide the budgeted versus Type of Data Shown: _x_ Projected Test Year Ended 12/31/17 _x_ Prior Year Ended 12/31/16 _x_ Historical Test Year Ended 12/31/15 actual operating revenues and expenses by primary account for COMPANY: FLORIDA POWER & LIGHT COMPANY a historical five year period and the forecasted data for the test year and the prior year. AND SUBSIDIARIES DOCKET NO.: 160021-EI Witness: Kim Ousdahl, Robert E. Barrett Jr. (1) (2) No. ACCOUNT NO. ACCOUNT TITLE 2 3 4 5 6 563 564 565 566 567 Line 7 8 9 10 11 12 13 14 15 16 32 33 34 (4) (7) 2012 YEAR 2 ACTUAL 0 (6) (5) 2011 YEAR 1 BUDGET OVERHEAD LINE EXPENSES-TRANSMISSION UNDERGROUND LINE EXPENSES-TRANSMISSION TRANSMISSION OF ELECTRICITY BY OTHERS MISCELLANEOUS EXPENSES-TRANSMISSION RENTS-TRANSMISSION TRANSMISSION EXPENSES OPERATING BUDGET (8) (9) ACTUAL BUDGET 2014 YEAR 4 2013 YEAR 3 ACTUAL BUDGET (10) (12) (11) 2015 YEAR 5 ACTUAL BUDGET ACTUAL (13) (14) 2016 PRIOR YEAR 2017 TEST YEAR 675 571 426 477 670 375 375 40,771 3,584 8 38,749 13,859 9 40,117 10,208 18 47,402 8,686 0 48,766 6,648 2 28,543 4,015 12 22,495 4,108 12 75,090 52,417 48,056 928 4,156 7,345 14,802 1,809 634 624 3,826 5,194 9,763 1,254 590 609 4,126 5,879 11,420 1,254 644 29,673 21,251 23,932 59,770 0 70,783 0 63,402 0 73,735 0 TRANSMISSION EXPENSES MAINTENANCE 568 569 570 571 572 573 MTCE SUPERVISION AND ENGIN-TRANSMISSION MAINTENANCE OF STRUCTURES-TRANSMISSION MTCE OF STATION EQUIPMENT-TRANSMISSION MTCE OF OVERHEAD LINES-TRANSMISSION MTCE OF UNDERGROUND LINES-TRANSMISSION MTCE OF MISC PLANT-TRANSMISSION TRANSMISSION EXPENSES MAINTENANCE 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 (3) 1,330 6,515 10,668 10,670 919 554 1,037 5,845 9,318 12,611 1,524 549 0 30,884 0 30,656 654 7,030 7,398 10,896 960 514 0 27,451 656 4,828 8,343 9,693 897 565 0 24,983 0 DISTRIBUTION EXPENSES OPERATING 580 OPERATION SUPERV AND ENGIN-DISTRIBUTION 19,032 19,368 18,091 16,970 15,288 22,115 21,702 581 582 583 584 585 586 587 588 589 LOAD DISPATCHING-DISTRIBUTION STATION EXPENSES-DISTRIBUTION OVERHEAD LINE EXPENSES-DISTRIBUTION UNDERGROUND LINE EXPENSES-DISTRIBUTION ST LIGHTING AND SIGNAL SYST EXP-DISTRIB METER EXPENSES-DISTRIBUTION CUSTOMER INSTALLATIONS EXP-DISTRIBUTION MISCELLANEOUS EXPENSES-DISTRIBUTION RENTS-DISTRIBUTION 832 2,717 5,285 5,866 2,732 8,504 1,224 28,238 8,086 1,541 2,808 4,007 6,664 1,628 7,628 1,859 26,721 9,333 1,989 2,841 (11,768) 6,329 269 5,621 1,350 26,768 9,381 5,255 2,881 10,058 5,227 383 5,998 1,929 30,765 9,671 4,434 3,127 13,577 6,648 121 2,097 658 34,466 9,660 5,108 2,777 13,245 5,530 261 5,105 3,867 32,276 10,106 5,768 2,696 14,427 5,793 268 3,470 3,978 37,628 10,358 90,076 100,390 106,088 DISTRIBUTION EXPENSES OPERATING 0 82,516 0 81,557 0 60,871 0 89,138 0 35 36 37 Supporting Schedules: Recap Schedules: C-9, C-36, C-33 Schedule C-6 BUDGETED VERSUS ACTUAL OPERATING REVENUES AND EXPENSES Page 5 of 6 EXPLANATION: If the test year is projected, provide the budgeted versus actual operating revenues and expenses by primary account for a historical five year period and the forecasted data for the test year and the prior year. FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _x_ Projected Test Year Ended _x_ Historical Test Year Ended (1) (2) Line No. ACCOUNT NO. ACCOUNT TITLE 1 2 3 4 5 6 7 8 9 10 11 12 590 591 592 593 594 595 596 597 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 598 (6) 2012 YEAR 2 ACTUAL 201,499 CUSTOMER SERVICE & INFORMATION EXPENSES SUPERVISION-CUSTOMER SERVICE & INFORMAl ASSISTANCE EXPENSES-CUSTMR SERV & INFORM INFORMAl & INSTRCTL ADVTG-CUST SERV & IN MISC EXPENSES-CUSTOMER SERVICE & INFORM 136,794 145,032 204,807 0 144,003 135,728 BUDGET ACTUAL 20,760 53 11,177 123,515 28,809 41 10,211 5,694 204,941 134,779 137,369 ACTUAL 20,141 36 13,853 111,696 18,809 39 10,209 3,675 179,448 0 4,088 18,418 86,265 9,644 0 118,415 0 8,524 121,260 8,718 11,471 9,010 108,634 8,841 10,883 0 2015 YEAR 5 BUDGET 5,962 0 3,585 29,312 93,111 8,773 0 (12) (11) 20,120 35 11,701 105,193 22,100 42 10,233 4,060 4,680 0 9,004 108,647 8,871 9,206 0 (10) (9) 2014 YEAR 4 ACTUAL 4,370 35,312 94,761 9,561 13,219 114,081 9,080 8,653 0 BUDGET 4,272 0 4,038 36,052 89,511 7,193 0 (8) 21,920 31 9,452 122,769 31,452 42 9,460 5,409 5,408 0 (7) 2013 YEAR 3 ACTUAL BUDGET 20,623 18 10,390 122,294 32,136 137 6,633 3,859 CUSTOMER ACCOUNTS EXPENSES SUPERVISION-CUSTOMER ACCOUNTS METER READING EXPENSES-CUSTOMER ACCOUNTS RECORDS AND COLLECTION EXP-CUSTOMER ACCT UNCOLLECTIBLE ACCOUNTS-CUSTOMER ACCOUNTS MISCELLANEOUS EXPENSES-CUSTOMER ACCOUNTS CUSTOMER SERVICE & INFORMATION EXPENSES (5) 2011 YEAR 1 BUDGET MAINTENANCE OF MISC PLANT-DISTRIBUTION CUSTOMER ACCOUNTS EXPENSES 907 908 909 910 (4) (3) DISTRIBUTION EXPENSES MAINTENANCE MTCE SUPERVISION AND ENGINEERING-DISTRIB MAINTENANCE OF STRUCTURES-DISTRIBUTION MTCE STATION EQUIPMENT-DISTRIBUTION MAINTENANCE OF OVERHEAD LINES-DISTRIB MAINTENANCE OF UNDERGROUND LINES-DISTRIB MAINTENANCE OF LINE TRANSFORMERS-DISTRIB MTCE ST LIGHTING & SIGNAL SYST-DISTRIB MAINTENANCE OF METERS-DISTRIBUTION DISTRIBUTION EXPENSES MAINTENANCE 901 902 903 904 905 12/31/15 Witness: Kim Ousdahl, Robert E. Barrett Jr. DOCKET NO.: 160021-EI 13 14 15 16 17 18 19 20 12/31/17 _L Prior Year Ended 12/31/16 0 149,974 0 (13) (14) 2016 PRIOR YEAR 2017 TEST YEAR 16,903 17,360 14,517 108,912 23,419 38 10,745 3,773 14,401 116,078 25,091 39 11,158 3,999 6,237 5,439 6,171 184,694 183,746 194,297 5,666 15,333 84,194 5,381 6,449 11,849 82,574 6,708 6,380 12,031 83,759 6,552 110,574 107,580 108,723 9,349 70,750 8,573 13,513 7,918 37,585 8,440 11,244 8,113 37,671 8,649 11,632 102,185 65,188 66,065 26,149 18,084 14,242 26,149 18,084 14,242 SALES EXPENSES 911 912 916 SUPERVISION-SALES DEMONSTRATING & SELLING EXP-SALES MISCELLANEOUS EXPENSES-SALES SALES EXPENSES Supporting Schedules: 0 14,371 0 14,371 4,582 9,836 0 9,836 0 4,582 9,536 0 9,536 0 Recap Schedules: C-9, C-36, C-33 Page 6 of 6 BUDGETED VERSUS ACTUAL OPERATING REVENUES AND EXPENSES Schedule C-6 Type of Data Shown: EXPLANATION: If the test year is projected, provide the budgeted versus actual operating revenues and expenses by primary account for a historical five year period and the forecasted data for the test year and the prior year. FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES _x_ Projected Test Year Ended 12131117 _x_ Prior Year Ended 12/31/16 _x_ Historical Test Year Ended 12131/15 Witness: Kim Ousdahl, Robert E. Barrett Jr. DOCKET NO.: 160021-EI Line No. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 (1) (2) ACCOUNT NO. ACCOUNT TITLE (4} (3) 2011 YEAR 1 ACTUAL BUDGET (6) (5) ACTUAL ACTUAL BUDGET (10) (9} 2014 YEAR 4 2013 YEAR 3 2012 YEAR 2 BUDGET (8) (7) ACTUAL BUDGET (11) (12) 2015 YEAR 5 ACTUAL BUDGET (13) (14) 2016 PRIOR YEAR 2017 TEST YEAR ADMINISTRATIVE & GENERAL OPERATING 920 921 922 923 924 925 926 928 929 930 931 ADMINISTRATIVE & GENERAL OPERATING 0 192,888 49,556 (77,457) 32,454 19,968 34,605 86,959 3,486 41,314 19,213 8,360 411,344 0 12,383 185,315 54,201 (74,331) 31,315 11,389 29,853 68,101 3,245 2,836 27,044 4,211 SALARIES-ADMINISTRATIVE & GENERAL OFFICE SUPPL AND EXP-ADMIN & GENERAL EXPENSES TRANSFERRED-CR-ADMIN & GENERAL OUTSIDE SERVICES EMPLOYED-ADMIN & GENER PROPERTY INSURANCE-ADMIN & GENERAL INJURIES AND DAMAGES-ADMIN & GENERAL EMPLY PENSIONS AND BENEFITS-ADMIN & GEN REGULATORY COMMISSION EXP-ADMIN & GEN DUPLICATE CHARGES-CREDIT-ADMIN & GENER MISCELLANEOUS GENERAL EXPENSES RENTS-ADMIN & GENERAL 0 343,179 0 13,593 0 396,364 0 11,220 220,266 42,257 (87,736) 34,741 12,626 24,647 62,491 3,838 (2,913) 15,103 9,385 214,131 48,317 (100,690) 41,041 13,681 27,992 59,595 2,535 12,951 13,183 9,653 213,332 45,423 (99,675) 40,414 16,132 28,988 62,298 2,289 2,253 13,407 10,119 0 334,704 342,390 334,980 14,207 13,159 14,198 0 14,207 13,159 14,198 192,947 42,261 (77,560) 29,972 14,470 30,960 75,812 3,345 10,690 11,686 8,923 210,463 44,498 (80,789) 43,526 21,402 26,928 112,067 3,833 (13,895) 19,197 9,135 0 343,504 0 11,129 ADMINISTRATIVE & GENERAL MAINTENANCE 935 MAINTENANCE OF GENERAL PLANT ADMINISTRATIVE & GENERAL MAINTENANCE 11,129 11,220 12,383 13,593 24 25 26 TOTAL O&M EXPENSES 6,600,732 6,660,250 6,163,748 6,011,883 5,707,682 5,446,254 5,970,170 5,834,257 5,696,126 5,818,546 4,803,334 5,007,149 27 28 29 30 31 32 33 34 35 36 37 TOTAL 3,900,641 3,948,961 4,015,146 4,097,135 4,752,148 4,843,494 5,346,602 5,436,824 5,701,583 5,754,869 5,874,404 5,954,518 TOTALS MAY NOT ADD DUE TO ROUNDING. Supporting Schedules: Recap Schedules: C-9, C-36, C-33 Schedule C-7 OPERATION AND MAINTENANCE EXPENSES- TEST YEAR FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 1 of 1 If the requested revenue requirements are based on a historical test year, provide actual monthly operation and maintenance expense by primary account for the test year. Type of Data Shown: _x_ Projected Test Year Ended 12/31/17 Prior Year Ended_/_/_ Historical Test Year Ended _ / _ / _ Witness: Kim Ousdahl DOCKET NO.: 160021-EI (1) Account No. Line No. 1 2 (2) (3) Account Title Month (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) Month Month Month Month Month Month Month Month Month Month Month Total FPL's requested revenue requirements are based on a projected test year and, therefore, this MFR is not applicable. Please see MFR C-6 for historical operation and maintenance expenses by primary account. 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Supporting Schedules: Recap Schedules: Schedule C-8 DETAIL OF CHANGES IN EXPENSES FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI Line No. 4 Page 1 of 3 Type of Oat~ Shown: _X_ Projected Test Year Ended: 12/31/17 _X_ Prior Year Ended: 12/31/16 Historical Test Year Ended:--'-~'--- Provide the changes in primary accounts that exceed 1/20th of one percent (.0005) of total operating expenses and ten percent from the prior year to the test year. Quantify each reason for the change. Witness: Robert E. Barrett, Jr., Mitchell Goldstein, Roxane R. Kennedy, Manuel B. Miranda, Kim Ousdahl (1) (2) Account Number Account 404 Amortization of Limited-Term Electric Plant, and amortization and depletion of producinq natural qas land and land riqhts 407 Amortization of property losses, unrecovered plant and requlatorv study costs. (3) Test Year Ended 12/31/2017 (000) 275,545 14,537 (4) Prior Year Ended 12/31/2016 (000) (6) (5) Increase I (Decrease) Dollars Percent (3)-(4) (5)/(4) (000) (%) (7) Reason(s) lor Change 210,692 64,854 30.78% Reason A (164,042) 178,579 (108.86%) Reason B 5 6 409+ 410 + 411 Operatinq income taxes. 506 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Miscellaneous steam power expenses (Major only}. . 512 903,065 1,084,046 (180,981) -16.69% Reason C 20,891 34,692 (13,801) (39.78%) Reason D Maintenance of boiler plant (Major only). 23,765 35,537 (11,771) (33.12%) Reason E 528 Maintenance superv-ision and enqineerinq (Major onlv). 84,301 102,905 (18,603) (18.08%) Reason F 530 Maintenance of reactor plant equipment (Major only). 20,983 9,650 11,333 117.43% Reason G 532 Maintenance of miscellaneous nuclear plant (Major only). 18,015 9,867 8,148 82.57% Reason H 547 Fuel -Other Power Generation. 2,328,244 2,068,015 260,229 12.58% Reason I 553 Maintenance of qeneratinq and electric plant (Major only). 66,849 51,729 15,120 29.23% Reason J 557 Other expenses. 92,833 158,411 (65,578) (41.40%) Reason K 565 Transmission of electricity by others (Major only) 22,495 28,543 (6,048) (21.19%) Reason L 588 Miscellaneous distribution expenses. 37,628 32,276 5,352 16.58% Reason M 759 Gas reserves - other expenses 58,188 38,631 19,557 50.63% Reason N 929 Duplicate charges- Credit. 2,253 12,951 (10,698) (82.60%) Reason 0 NOTE 1: Reasons for change exclude variances resulting from alternative cost recovery mechanisms such as the Cost Recovery Clause items. NOTE 2: Total may not add due to rounding. Supporting Schedules: C-7 Recap Schedules: Page 2 of 3 DETAIL OF CHANGES IN EXPENSES Schedule C-8 EXPLANATION: FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY / AND SUBSIDIARIES DOCKET NO.: 160021-EI Type of Data Shown: _X_ Projected Test Year Ended: 12/31/17 12/31/16 Provide the changes in primary accounts that exceed 1/20th of one percent (.0005) of total operating expenses and ten percent from the prior year to the test year. Quantify each reason for the change. _}L Prior Year Ended: Historical Test Year Ended: _ _,______,__ Witness: Robert E. Barrett, Jr., Mitchell Goldstein, Roxane R. Kennedy, Manuel B. Miranda, Kim Ousdahl (2) (1) Line No. 2 3 4 Account Number Account (3) Test Year (4) Prior Year Ended 12/31/2017 Ended 12/31/2016 (7) (6) (5) Increase I (Decrease) Dollars (3)-(4) (000) Percent (5)/(4) Reason(s) for Change (%) Reason A- Account 404: throuQh FPL's fuel cost recovery clause and $10 million associated with an increase in other The increase is primarily related to $54.9 million for depletion expenses associated with FPL's Qas reserves investment which is recovered amortizable investments. Reason B - Account 407: 9 10 11 12 resulting from FPL's 2012 Stipulation and Settlement Agreement ($202.0 million in 2016 versus $0 in 2017), The increase in amortization expense is primarily due to the expiration of FPL's reserve flowback expense credits at the end of 2016 million due to the termination of the amortization related to the nuclear reserve as approved by the FPSC in which was approved by the FPSC in Order No. PSC-13-0023-S-EI, Docket No. 120015-EI. In addition, there is an increase of $4.4 amortization, $6.0 million decrease in the recovery of costs associated with the Turkey 6 & 7 Project at Order No. PSC-02-005~PAA-EI, Docket No. 990324-EI. These variances were offset by a $17.4 million decrease in storm securitization regulatory amortization credits. FPL's Turkey Point Nuclear Plant (which is recovered through the capacity clause), and $4.3 million decrease in Asset Retirement Obligation Reason C- Account 409,410 + 411: 13 14 taxes of $417 million which caused a decrease in income tax expense of $161 million; a decrease in The decrease in operating income taxes of approximately $181 million is primarily due to the reduction in net operating income before a decrease of $3 million in income tax expense. permanent differences which caused a decrease of $17 million in income tax expense and an increase in the amortization of lTC caused 15 16 Reason D- Account 506: 17 18 19 be dismantled in early 2017 and this is approximately $10.9 million of the variance. Approximately $0.8 The $13.8 million decrease is primarily attributable to reductions in Cedar Bay. Cedar Bay is an operating plant in 2016 projected to 2016. Approximately $1.2 million of the variance is attributed to reductions in capacity clause is million of the reduction is associated with Turkey Point Unit 1 is being converted to a synchronous condenser in in the 4th quarter of 2016. The remainder of the variance is associated with daily work reductions across the fleet $0.9 million. associated with NERC CIP rating reductions across the fleet in 2017. Site ratings from Medium to Low occurred in the 1st quarter of 20 21 Reason E- Account 512: 22 23 24 25 Unit 4 boiler overhauls are typically scheduled in even years and approximates The $11.8 million decrease is primarily attributable to boiler work at Plant Scherer in 2016 that is not being performed in 2017. Scherer Turbine Valves on Martin Unit 1 that is not being performed in 2017. $0.7 million of the decrease is $10.0 million. $1.4 million of the decrease is driven by a major overhaul for High Pressure, Intermediate Pressure and Low Pressure Turkey Point to a synchronous condenser in 2016 and maintenance expenses that are higher in 2016 associated with a decrease in expenditures at Cedar Bay. $0.6 million of the decrease is associated with the conversion of Unit 1 at and Generator Minor outage in 2017. versus 2017 $0.2 million. These decreases are offset by an increase of $1.1 million for Manatee Unit 1 attributable to a Minor Boiler 26 27 28 29 30 31 32 33 34 35 36 37 Reason F • Account 528: outages, which was established in FPSC Order No. PSC-96·1421-FOF·EI. The Order allows FPL to The decrease of approximately $18.6 million is primarily attributable to changes in the maintenance reserve associated with expected refueling outages. Included in this decrease are changes in the reserve accruals, reversals and estimated accrue the estimated cost of a refueling outage over the 18·month period prior to the outage in an effort to levelize the cost between comparison years (i.e. 2016 and 2017). costs associated with drtferences in the number and scope of refueling outages for St. Lucie and Turkey Point nuclear units in the two Reason G -Account 530: of refueling outages for St. Lucie and Turkey Point nuclear units in the two comparison years (i.e. The increase of approximately $11.3 million is primarily attributable to estimated costs associated with drtferences in the timing and scope 2016 and 2017). Reason H -Account 532: of refueling outages for St. Lucie and Turkey Point nuclear units in the two comparison years (i.e. 2016 The increase of approximately $8.1 million is primarily attributable to estimated costs associated with differences in the timing and scope 38 39 and 2017). 40 41 Reason I· Account 547: Entire increase relates to fuel expenses recovered through FPL's fuel cost recovery clause. 42 43 44 45 46 47 48 Reason J -Account 553: in 2017. Specifically, at Ft Myers Unit 2 in 2017, a Steam Turbine major outage and generator minor The $15.1 million increase is attributable to an increase in periodic maintenance requirements for the combined cycle units in the fleet major outage that includes a DOT 05 compressor upgrade is being performed and this approximates outage is scheduled for this unit and this approximates $3.4 million. At Manatee Unit 3 in 2017, a steam turbine major and generator County Unit 3 a Combustion Turbine Major outage is being performed and this approximates $3.0 million. $4.7 million. Similarly, a generator major outage at Martin Unit 8 is being performed in 2017 and this approximates $2.7 million. At West are offset by work reductions at theFt Myers Simple Cycle Unit 3 $0.5 million and theFt Myers At Martin Unit 4 in 2017 a generator minor and steam turbine outage is being performed for approximately $2.0 million. These increases Gas Turbines $0.2 million. Supporting Schedules: C-7 Recap Schedules: Schedule C-8 DETAIL OF CHANGES IN EXPENSES FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI (2) Account Number No. Provide the changes in primary accounts that exceed 1/20th of one percent (.0005) of total operating expenses and ten percent from the prior year to the test year. Quantify each reason for the change. Type of Data Shown: _X_ Projected Test Year Ended: 12/31/17 _X_ Prior Year Ended: 12/31/16 Historical Test Year Ended: _ _!____,__ Witness: Robert E. Barrett, Jr., Mitchell Goldstein, Roxane R. Kennedy, Manuel B. Miranda, Kim Ousdahl (1) Line EXPLANATION: Page 3 of 3 Account (3) Test Year Ended 12/31/2017 (4) (5) Prior Year Ended 12/31/2016 Dollars (3)-(4) (6) (7) Percent (5)/(4) (%) Reason(s) for Change Increase I (Decrease) (000) Reason K- Account 557: The decrease of approximately $65.6 million is primarily attributable to estimated costs associated with FPL's cost recovery clauses. 4 5 5 6 7 6 7 Reason L- Account 565: The decrease is primarily attributable to two FPL agreements (the Cedar Bay Wheeling Agreement and the Purchase Power Agreement Contract with Southern Company Services, Inc.) that terminate in 2016. Reason M -Account 588: The increase in test year expenses for Account 588 is primarily attributed to the cost of buying and blending bio-diesel fuel for resale. Test year revenues associated with the resale of the bio-diesel fuel, which are reflected in Account 456, essentially offset the cost of the bio-diesel fuel in Account 588. 8 10 11 12 13 Reason N -Account 759: Entire increase relates to operating expenses associated with FPL's gas reserves investment which is recovered through FPL's fuel cost recovery clause. Reason 0 -Account 929: Entire variance relates to deferred expenses associated with FPL's energy conservation cost recovery clause, which is recovered through that clause. 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Supporting Schedules: C-7 Recap Schedules: Page 1 of 1 FIVE YEAR ANALYSIS -CHANGE IN COST Schedule C-9 COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _Projected Test Year Ended_/_/_ Prior Year Ended _/_/_ _x_ Historical Test Year Ended 12/31115 DOCKET NO.: 160021-EI Witness: Kim Ousdahl EXPLANATION: Provide a schedule showing the change in cost, by Functional Group, for the last five years. FLORIDA PUBLIC SERVICE COMMISSION (4) (1) (2) (3) DESCRIPTION OF FUNCTIONAL GROUP TYPE OF COST DOLLARS ($000l 3,924,960 (8) (7) (10) (9) (11) (12) 2015 2014 2013 2012 2011 Line No. (6) (5) 14.45% DOLLARS ($000l 3,481,037 (13.92%) DOLLARS ($000l 3,398,123 778,832 (0.73%) 798,662 2.55% 688,733 (1.29%) 657,395 (2.89%) 637,611 (3.01%) 681,423 6.87% 101,439 11.90% 90,853 (10.44%) 98,718 8.66% 104,763 6.12% 7.14% 286,364 0.83% 265,813 (7.18%) 268,585 1.04% 274,770 2.30% 136,794 1.86% 144,003 5.27% 134,779 (6.41%) 118,415 (12.14%) 110,574 (6.62%) SEMI-YARIABLE 145,032 8.27% 135,728 (6.42%) 137,369 1.21% 149,974 9.18% 102,185 (31.87%) CUSTOMER SERVICE SALES SEMI-VARIABLE 14,371 51.06% 9,836 (31.55%) 4,582 (53.42%) 9,536 108.14% 26,149 174.21% ADMINISTRATIVE & GENERAL SEMI-YARIABLE 356,772 8.55% 423,728 18.77% 407,585 (3.81%) 354,633 (12.99%) 348,912 DEPRECIATION & AMORTIZATION FIXED 866,769 (15.83%) 825,221 (4.79%) 1,222,534 48.15% 1,417,091 15.91% 1,530,045 7.97% TAXES OTHER THAN INCOME TAXES VARIABLE 1,064,817 3.52% 1,061,852 (0.28%) 1,123,451 5.80% 1,168,566 4.02% 1,210,132 3.56% OPERATING INCOME TAXES VARIABLE 632,146 10.47% 691,685 816,365 18.03% 915,017 12.08% 965,897 5.56% GAINS/LOSSES ON DISPOSAL OF PROPERTY VARIABLE 27 28 INTEREST SEMI-YARIABLE 29 30 31 32 TOTAL (12.12%) DOLLARS ($000l 2,969,048 784,533 (23.22%) 1.71% 676,975 90,654 19.08% SEMI-YARIABLE 284,015 CUSTOMER ACCOUNT SEMI-YARIABLE 13 14 CUSTOMER SERVICE & INFORMATION 15 2 3 %CHANGE 1.93% FUEL VARIABLE INTERCHANGE SEMI-YARIABLE 1,021,810 (8.10%) PRODUCTION SEMI-YARIABLE 685,842 TRANSMISSION SEMI-VARIABLE DISTRIBUTION DOLLARS ($000l 3,449,277 %CHANGE %CHANGE %CHANGE %CHANGE 2.44% (13.76%) 4 5 6 7 8 9 10 11 12 16 17 18 19 20 21 (1.61%) 22 23 24 25 (2,002) 11.36% (1,710) 9.42% (14.57%) (1,269) (25.81%) (1,732) 36.57% (5,972) 244.72% 26 400,601 7.11% 436,575 9,622,583 0.37% 9,025,504 Note: Totals may not add due to rounding. Supporting Schedules: C-6 Recap Schedules: 8.98% (6.20%) 437,044 0.11% 450,678 3.12% 463,181 2.77% 9,044,379 0.21% 9,783,878 8.18% 9,981,830 2.02% Type of Data Shown: EXPLANATION: Provide a detailed breakdown of rate case expenses by service provided for each outside consultant, attorney, engineer or other consultant providing professional services for the case FLORIDA PUBLIC SERVICE COMMISSION COMPANY: Page 1 of 1 DETAIL OF RATE CASE EXPENSES FOR OUTSIDE CONSULTANTS Schedule C-10 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES ___x_ Projected Test Year Ended 12/31/17 Prior Year Ended_/_/_ Historical Test Year Ended _ / _ / _ Robert E. Barrett, Jr. Witness: Kim Ousdahl DOCKET NO.: 160021-EI (1) Line No. Vendor Name (2) Counsel, Consultant, Or Witness (3) (4) (5) Specific Services Rendered Fee ($) Basis Of Charge (6) Travel Expenses ($) (7) Other ($) (8) Total (4+6+7) ($) (9) Type of Services (a) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Various Consultant and Witness Outside Professional Consultants 2,363,400 2,363,400 Contract 2,363,400 TOTAL OUTSIDE CONSULTANTS Various Counsel Outside Legal Services 750,000 750,000 Contract 750 000 TOTAL OUTSIDE LEGAL SERVICES (a) PLACE THE APPROPRIATE LETTER(S) IN COLUMN (9) A= ACCOUNTING B =COST OF CAPITAL C =ENGINEERING L =LEGAL 0 =OTHER R =RATE DESIGN S = COST OF SERVICE SCHEDULE OF RATE CASE EXPENSE AMORTIZATION IN TEST YEAR (10) Rate Case ABO (11) Total Expenses ($) (12) Rate Order Date (13) Amortization Period (14) Unamortized Amount ($) (15) Test Year Amortization ($) 23 1,231,250 4,925,000 4 Years 4,925,000 N/A DOCKET NO. 160021-EI 24 25 26 NOTE: FPL is requesting that projected rate case expenses for this case be included in the calculation of FPL's 2017 base rates through an amortization of the total cost of this 27 proceeding over a four year period. 28 29 Recap Schedules: Supporting Schedules: L Page 1 of 1 Schedule C-11 UNCOLLECTIBLE ACCOUNTS FLORIDA PUBLIC SERVICE COMMISSION Provide the following information concerning bad debts for the four most recent historical years and the test year. In addition, provide a calculation of the bad debt component of the Revenue Expansion Factor. EXPLANATION: COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _2L_ Projected Test Year Ended 12/31/17 Prior Year Ended__}__}_ _2L_ Historical Test Year Ended 12/31/15 Witness: Marlene M. Santos DOCKET NO.: 160021-EI Line No. (1) (2) Year Write-Offs (Retail) (3) Gross Revenues From Sales Of Electricity Retail (5) Adjusted Gross Revenues (4) ·Adjustments to Gross (6) Bad Debt Factor• 2/5 2012 9,859,129 9,805,919,620 0 9,805,919,620 0.101% 2013 9,978,631 9,809,284,442 0 9,809,284,442 0.102% 2014 8,985,179 10,586,278,130 0 10,586,278,130 0.085% 2015 6,762,758 10, 773,055,539 0 10,773,055,539 0.063% 9 10 Total 35,585,697 40,974,537,732 0 40,974,537,732 0.087% 11 12 13 14 15 16 17 18 19 20 21 2017 Test Year 6,534,940 9,993,360,930 0 9,993,360,930 0.065% 2 3 4 5 6 7 8 1 *Calculation of the Bad Debt Component included in the Revenue Expansion Factor Footnote: 1. 2017 Test Year retail revenues used in the development of retail write-offs in the calculation of the bad debt factor are based upon a previous iteration of the final revenue forecast reflected in MFR C-5. The forecast used in connection with the development of the Test Year write-offs is shown. 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Supporting Schedules: Recap Schedules: C-7 Page 1 of 1 ADMINISTRATIVE EXPENSES Schedule: C-12 FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: Provide a schedule of jurisdictional administrative, Type of Data Shown: _x_ Projected Test Year Ended 12/31/17 general, customer service, R & D, and other miscellaneous expenses by category and on a per customer basis for the test year and the most recent COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Prior Year Ended_)_)_ _x_ Historical Test Year Ended 12/31/15 historical year. Witness: Rosemary Morley, Kim Ousdahl, Robert E. Barrett, Jr. DOCKET NO.: 160021-EI Line No. (1) (2) (3) (4) (5) JURISDICTIONAL ADMINISTRATIVE EXPENSES EXCLUDING RECOVERABLE CONSERVATION TEST YEAR ENDED 12/31/17 ($000) HISTORICAL YEAR ENDED 12/31/15 ($000) DIFFERENCE (2)-(3) ($000) PERCENT INCREASE/(DECREASE) (4)/(3) 108,723 110,556 (1,834) (1.66%) 13,855 14,351 (496) (3.46%) 83 0 83 0.00% MISCELLANEOUS GENERAL EXPENSES 12,970 14,502 (1,532) (10.56%) SALES EXPENSES 14,242 26,149 (11,908) (45.54%) CUSTOMER ACCOUNTS EXPENSES 2 3 4 5 6 7 8 9 CUSTOMER SERVICE & INFORMATION EXPENSES ADVERTISING EXPENSES 10 11 12 ADMINISTRATIVE & GENERAL 320,456 321,550 (1,093) (0.34%) 13 TOTAL JURISDICTIONAL ADMINISTRATIVE EXPENSES 470,329 487,108 (16,780) (3.44%) 14 15 16 AVERAGE NUMBER OF RETAIL CUSTOMERS 4,917,029 4,775,370 141,659 2.97% 17 ADMINISTRATIVE EXPENSE PER RETAIL CUSTOMER 95.65 102.00 18 19 20 Note: Totals may not add due to roudning. (6.35) (6.23%) 21 22 23 24 25 26 27 28 29 30 31 Supporting Schedules: C-4, C-13 Recap Schedules: Page 1 of 1 MISCELLANEOUS GENERAL EXPENSES Schedule C-13 FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ __x_ Historical Test Year Ended 12/31/15 Provide a schedule of charges to Account 930.2 (Miscellaneous General Expenses) by type of charge for the most recent historical year. Aggregate all charges that do not exceed $100,000 and all similar charges that exceed $100,000. Witness: Kim Ousdahl DOCKET NO.: 160021-EI (1) Line No. 1 2 3 4 5 6 7 8 9 Description INPO Dues Director's Fees & Expenses Industry Association Dues Membership Fees I Dues Transaction Costs -Asset Acquisitions and Business Combinations NEI Dues Environmental Expenses Severance Expenses (Cedar Bay) PSL Joint Ownership Various Other Items- Less than $100,000 10 11 12 13 14 15 16 17 18 19 20 21 Total Miscellaneous General Expenses 22 23 Average Number of Customers 24 25 Miscellaneous General Expenses Per Customer 26 27 28 29 30 Supporting Schedules: (2) Electric Utility ($000) $3,394 2,914 2,517 2,100 1,756 1,483 484 482 (183) 154 (4) (3) Jurisdictional Factor 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 Amount ($000) $3,280 2,815 2,432 2,029 1,697 1,433 468 466 (177) 149 $15,103 $14,593 4,775,382 4,775,370 $3.16 $3.06 Recap Schedules: C-12 FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI COMPANY: Line No. 1 2 3 4 5 6 7 8 9 (1) Account/ Sub-Account Number (2) Account/ Sub-Account Title ACCOUNT 909 Informational and Instructional Advertising (5) (4) (3) Electric Utility ($) Jurisdictional Factor Customer Account Expenses Advertising Expenses 10 11 12 13 14 Total Account 913 15 Total Account 930.1 0 TotaiAdvertising Expenses 0 ACCOUNT 930.1 Type of Data Shown: __ Projected Test Year Ended 12/31/17 _X Prior Year Ended_/_/_ Historical Test Year Ended _ / _ / _ Witness: Robert E. Barrett, Jr., Rosemary Morley Provide a schedule of advertising expenses by subaccounts for the test year and the most recent historical year for each type of advertising that is included in base rate cost of service. 0 Total Account 909 ACCOUNT 913 Page 1 of 1 ADVERTISING EXPENSES Schedule C-14 Administrative and General Expenses General Advertising Expenses 0 16 17 18 19 20 21 22 23 24 Average Number of Customers Advertising Expenses per Customer 4,917,036 0 25 26 27 28 29 30 31 32 33 Supporting Schedules: Recap Schedules: Amount ($) FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI COMPANY: Line No. Page 1 of 1 ADVERTISING EXPENSES Schedule C-14 (1) Account/ Sub-Account Number (2) Account/ Sub-Account Title ACCOUNT 909 Informational and Instructional Advertising Type of Data Shown: __ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ _X_Historical Test Year Ended 12/31/15 Witness: Kim Ousdahl, Rosemary Morley Provide a schedule of advertising expenses by subaccounts for the test year and the most recent historical year for each type of advertising that is included in base rate cost of service. (5) (4) (3) Electric Utility ($) Jurisdictional Factor 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 0 Total Account 909 ACCOUNT 913 Customer Account Expenses Advertising Expenses 0 Total Account 913 ACCOUNT 930.1 Administrative and General Expenses General Advertising Expenses Total Account 930.1 0 Total Advertising Expenses 0 Average Number of Customers Advertising Expenses per Customer 4,775,382 0 27 28 29 30 31 32 33 Supporting Schedules: Recap Schedules: Amount ($) FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI Line No. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Page 1 of 2 INDUSTRY ASSOCIATION DUES Schedule C-15 (1) (2) Name Nature of Organization McDermott Will & Emery LLP (Utility Specific Tax Group) Corporate Executive Board (CEB), Customer Contact Leadership Council Electric Drive Transportation Association International Swaps and Derivatives Association, lnc.(ISDA) North American Energy Standards Board (NAESB) Florida Cost Based Broker System Platts Market Data Southern Florida Minority Supplier Development Council American Health Policy Institute Business Higher Education Forum (BHEF) Center for Energy Workforce Development National Petroleum Council SouthEastern Electric Exchange Leading Women Executives Enterprise Florida US Chamber of Commerce Florida Electric Power Coordinating Group- TAG Business Roundtable North American Transmission Forum Inc. US Chamber of Commerce - Institute of Energy Singularity Education Group Edison Electric Institute (EEl) Florida Reliability Coordinating Council (FRCC) North American Electric Reliability Coordinating Council (NERC) Specialty Technical Publisher M. J. Bradley & Associates, LLC, Wildlife Issues Bureau of National Affairs Baker Botts Cross Cutting Issues Baker Botts Class of '85 Regulatory Response Group MJ Bradley & Associates LLC, Clean Energy Group Human Resources Policy Administration Catalyst Incorporated The Conference Board, Inc. Corporate Executive Board (CEB), Corporate Leadership Council Unite Annual Information Technology Data Benchmarking Supporting Schedules: F-8 Type of Data Shown: _x_ Projected Test Year Ended 12/31/17 Prior Year Ended_/_/_ Historical Test Year Ended _ / _ / _ Witness: Robert E. Barrett Jr., Mitchell Goldstein, Manuel B. Miranda, Marlene M. Santos, Kathleen Slattery EXPLANATION: Provide a schedule of industry association dues included in cost of service by organization for the test year and the most recent historical year. Indicate the nature of each organization. Individual dues less than $10,000 may be aggregated. Industry Forum Business Organization Industry Forum Business Organization Business Organization Business Organization Business Organization Economic Development Business Organization Business Organization Business Organization Business Organization Industry Forum Business Organization Economic Development Business Organization Industry Forum Business Organization Industry Forum Business Organization Business Organization Industry Forum Industry Forum Industry Forum Professional Industry Forum Industry Forum Industry Forum Industry Forum Industry Forum Industry Forum Industry Forum Industry Forum Industry Forum Professional (3) Electric Utility (OOO's) 11 39 45 11 14 51 133 16 16 26 26 30 38 47 52 63 88 110 120 157 261 2,406 3,398 4,778 10 25 29 30 37 85 13 15 54 64 31 (4) Factor (5) Jurisdictional Amount (OOO's) 0.96745 1.00000 1.00000 0.95060 0.95060 0.95060 0.96745 0.96745 0.96745 0.96745 0.96745 0.96745 0.89674 0.96745 0.96745 0.96745 0.96745 0.96745 0.96745 0.96745 0.96745 0.96745 0.89674 0.89674 0.96745 0.96745 0.96745 0.96745 0.96745 0.96745 0.96745 0.96745 0.96745 0.96745 0.96745 Recap Schedules: 11 39 45 10 13 48 129 15 15 25 25 29 34 45 50 61 85 106 116 152 253 2,328 3,047 4,285 10 24 28 29 36 82 13 15 52 62 30 Schedule C-15 INDUSTRY ASSOCIATION DUES FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI Line No. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Page 2 of 2 EXPLANATION: Provide a schedule of industry association dues included in cost of service by organization for the test year and the most recent historical year. Indicate the nature of each organization. Individual dues less than $10,000 may be aggregated. (1) (2) Name Nature of Organization (3) Electric Utility (OOO's) Utilities Telecomm Council Professional World 50, Inc. Professional Corporate Executive Board (CEB), CEB Audit Leadership Council Professional Corporate Executive Board (CEB), Investor Relations Leadership Industry Forum Westinghouse Owners Group (WOG) Nuclear Research Organization Nuclear Energy Institute (NEI) Nuclear National Policy Development Electric Power Research Institute (EPRI) 1 Nuclear Research Organization Institute of Nuclear Power Operations (IN PO) Technical/Professional Electrical Council of Florida (ECF) Technical/Professional NC State University, Future Renewable Electric Energy Delivery & Mgmt C Technical/Professional Gridwise Technical/Professional Center for Energy Advancement Through Technical Innovation (CEATI) Technical/Professional Florida Chamber of Commerce Business Organization Public Utility Research Center (PURC) Industry Forum I Educational Florida Sterling Council Community Development Dues less than $10,000 aggregate Various Total Industry Association Dues Average Number of Customers Type of Data Shown: ___x_ Projected Test Year Ended 12/31/17 Prior Year Ended_/_/_ Historical Test Year Ended _ / _ / _ Witness: Robert E. Barrett Jr., Mitchell Goldstein Manuel B. Miranda, Marlene M. Santos Kathleen Slattery 35 50 41 32 875 1,543 2,894 3,532 12 15 20 110 20 54 10 201 $21,773 (4) Factor (5) Jurisdictional Amount (OOO's) 0.96745 0.96745 0.96745 0.96745 0.95060 0.96745 0.95060 0.96745 1.00000 1.00000 1.00000 1.00000 0.96745 0.96745 0.96745 0.96745 34 48 40 31 832 1,493 2,751 3,417 12 15 20 110 19 52 10 194 $20,425 4,917,036 4,917,036 Dues Per Customer (not rounded) $4.43 $4.15 Lobby Expenses Included in Industry Association Dues $0.00 $0.00 (1) EPRI costs ($275) for the New Nuclear Project (PTN 6/7) are recovered through the Nuclear Cost Recovery Mechanism. Supporting Schedules: F-8 Recap Schedules: Schedule C-15 INDUSTRY ASSOCIATION DUES FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI EXPLANATION: Provide a schedule of industry association dues included in cost of service by organization for the test year and the most recent historical year. Indicate the nature of each organization. Individual dues less than $10,000 may be aggregated. (1) Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Name Electric Drive Transportation Association Corporate Executive Board (CEB), Customer Contact Leadership Council Platts Market Data Florida Cost Based Broker System PIRA Energy Group North American Energy Standards Board (NAESB) International Swaps and Derivatives Association, lnc.(ISDA) Southern Florida Minority Supplier Development Council Corporate Executive Board (CEB), Procurement Leadership Council North American Electric Reliability Coordinating Council (NERC) Florida Reliability Coordinating Council (FRCC) Edison Electric Institute (EEl) Singularity Education Group US Chamber of Commerce- Institute of Energy Business Roundtable North American Transmission Forum Inc. Florida Electric Power Coordinating Group- TAG Enterprise Florida National Petroleum Council Leading Women Executives Business Higher Education Forum (BHEF) M.J. Bradley & Associates, LLC, Utility Solid Waste Activities Group Baker Botts Class of '85 Regulatory Response Group Bureau of National Affairs M.J. Bradley & Associates LLC, Clean Energy Group Corporate Executive Board (CEB), Corporate Leadership Council The Conference Board, Inc. Human Resources Policy Administration Catalyst Incorporated World 50, Inc. Unite Annuallnfonnation Technology Data Benchmarking Utilities Telecomm Council Corporate Executive Board (CEB), Audit Leadership Council Corporate Executive Board (CEB), Investor Relations Leadership Association of National Advertisers Supporting Schedules: F-8 Page 1 of 2 (2) Nature of Organization Industry Forum Business Organization Business Organization Business Organization Technical Business Organization Business Organization Economic Development Industry Forum Industry Forum Industry Forum Industry Forum Business Organization Business Organization Business Organization Industry Forum Industry Forum Economic Development Business Organization Business Organization Business Organization Industry Forum Industry Forum Industry Forum Industry Forum Industry Forum Industry Forum Industry Forum Industry Forum Professional Professional Professional Professional Industry Forum Professional Type of Data Shown: _ _ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ _x_ Historical Test Year Ended 12/31/15 Witness: Kim Ousdahl, Mitchell Goldstein Manuel B. Miranda, Marlene M. Santos, Kathleen Slattery (4) (3) Electric Utility (OOO's) Factor (5) Jurisdictional Amount (OOO's) 1.000000 1.000000 0.966237 0.946310 0.966237 0.946310 0.946310 0.966237 0.966237 0.887180 0.887180 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 0.966237 1.000000 40 40 121 48 17 14 11 16 15 4,383 3,042 2,290 250 158 144 115 84 50 29 15 10 108 74 53 10 68 37 27 15 50 33 30 39 33 11 Recap Schedules: 40 40 117 45 16 13 10 15 14 3,889 2,699 2,213 242 153 139 111 81 48 28 14 10 104 72 51 10 66 36 26 14 48 32 29 38 32 11 Schedule C-15 INDUSTRY ASSOCIATION DUES FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI EXPLANATION: Provide a schedule of industry association dues included in cost of service by organization for the test year and the most recent historical year. Indicate the nature of each organization. Individual dues less than $10,000 may be aggregated. (1) Line No. Name 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Page 2 of 2 The Conference Board, Inc. Institute of Nuclear Power Operations (IN PO) Electric Power Research Institute (EPRI)1 Nuclear Energy Institute (NEI) Westinghouse Owners Group (WOG) Nuclear Waste Strategy Coalition (NWSC) Center for Energy Advancement Through Technical Innovation (CEATI) NC State University, Future Renewable Electric Energy Delivery & Mgmt. Cntr Gridwise Electrical Council of Florida (ECF) Public Utility Research Center (PURC) Florida Chamber of Commerce Dues less than $10,000 aggregate Total Industry Association Dues Average Number of Customers (2) Nature of Organization (3) Electric Utility (OOO's) Professional Techn icai/Professional Nuclear Research Organization National Policy Development Nuclear Research Organization Nuclear National Policy Development Technical/Professional Technical/Professional Tech nicai/Professional Tech nicai/Professional Industry Forum I Educational Business Organization Various Type of Data Shown: _ _ Projected Test Year Ended _ __,__.___ Prior Year Ended _ / _ / _ ____x__ Historical Test Year Ended 12/31/15 Witness: Kim Ousdahl, Mitchell Goldstein Manuel B. Miranda, Marlene M. Santos, Kathleen Slattery (4) (5) Jurisdictional Factor Amount (OOO's) 10 3,394 1.000000 0.966237 2,635 1,483 675 10 100 45 30 11 54 20 257 $20,204 0.946310 0.966237 0.946310 0.946310 1.000000 1.000000 1.000000 1.000000 0.966237 0.966237 0.966237 10 3,279 2,494 1,433 639 9 100 45 30 11 52 19 248 $18,875 4,775,382 4,775,382 Dues Per Customer (not rounded) $4.23 $3.95 Lobby Expenses Included in Industry Association Dues $0.00 $0.00 (1) EPRI costs ($275) for the New Nuclear Project (PTN 6/7) are recovered through the Nuclear Cost Recovery Mechanism. Supporting Schedules: F-8 Recap Schedules: Schedule C-16 OUTSIDE PROFESSIONAL SERVICES FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 (1) Type of Service or Vendor EXPLANATION: Page 1 of 1 Provide the following information regarding the use of outside professional services during the test year. Segregate the services by types such as accounting, financial, engineering, legal or other. If a projected test period is used, provide on both a projected and a historical basis for services exceeding the greater of $1,000,000 or .5% (.005) of operation and maintenance expenses. (2) Description of Service(s) Type of Data Shown: ___K_ Projected Test Year Ended: 12/31/17 Prior Year Ended:_/_/_ Historical Test Year Ended: _ / _ / _ Witness: Robert E. Barrett, Jr. (3) (5) Total Account(s) Charged Accounting Financial 10 11 12 13 14 15 16 17 Engineering There are no vendors above the threshold. 18 19 20 21 22 23 24 25 26 27 Legal 28 29 Other (specify) 30 31 32 33 34 Total Outside Professional Services $ 35 36 37 38 Supporting Schedules: Recap Schedules: OUTSIDE PROFESSIONAL SERVICES Schedule C-16 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 (1) Type of Service or Vendor EXPLANATION: Page 1 of 1 Provide the following information regarding the use of outside professional services during the test year. Segregate the services by types such as accounting, financial, engineering, legal or other. If a projected test period is used, provide on both a projected and a historical basis for services exceeding the greater of $1,000,000 or .5% (.005) of operation and maintenance expenses. (2) Description of Service(s) Type of Data Shown: __ Projected Test Year Ended: _ / _ / _ Prior Year Ended:_/_/_ ,...X_ Historical Test Year Ended: 12/31/15 Witness: Mitchell Goldstein (5) Total (3) Account(s) Charged Accounting Financial 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Engineering Enercon Services, Inc. Siemens Energy, Inc. Engineering Services Engineering and Project Management Services Various O&M and Capital Various O&M and Capital $39,122 $50,000 Legal 24 25 26 27 28 29 30 31 32 33 Other (specify) Total Outside Professional Services $89,122 34 35 36 37 38 Supporting Schedules: Recap Schedules: Schedule C-17 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: DOCKET NO.: Page 1 of 1 PENSION COST EXPLANATION: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES 16aa21-EI (1) Description Service Cost (1)(6) Interest Cost (1}(6) Expected Return on Assets 6 (2) (3) (4) Amount Line No. 4 Type of Data Shown: _X_ Projected Test Year Ended 12/31117 _X_ Prior Year Ended 12/31/16 _X_Historical Test Year Ended 12/31/15 Witness: Kim Ousdahl Provide the following information concerning pension cost for the test year, and the most recent historical year if the test year is projected. Test Year 2a17 ($aaa) (1){6) Prior Year 2a16 ($aaa) Historical Year 2a15 ($aaa 65,855 62,959 1a6.a99 1a5,403 96,769 (268,844) (26a,317) (253,576) Amortization of Net (Gain) Loss (1)(6) a Amortization of Prior Service Cost (1)(6) 1,426 69,964 1,372 1,426 Total Net Periodic Pension (Credit) Cost- NextEra Energy, Inc. (1)(6) (95,463) (9a,529) (85,472) Total Net Periodic Pension (Credit) Cost- Allocated to FPL (1)(6) (6a,529) (57,4aa) (54,82a) (268,844) (26a,317) (253,576) 7.35% 7.35% 7.35% 30.3% 30.4% (39,927) a 30.7% For the Year: 1a Expected Return on Assets (1)(6) 11 Assumed Rate of Return on Plan Assets (1)(6)(7) 12 13 14 15 Amortization of Transition Asset or Obligation Percent of Pension (Credit) Cost Capitalized Pension (Credit) Cost Recorded in Account 926 Minimum Required Contribution Per IRS (1){6) 16 17 Maximum Allowable Contribution Per IRS Actual Contribution Made to the Trust Fund (2) 18 Actuarial Attribution Approach Used for Funding (3) IRC §43a IRC §43a IRC §43a 19 2a Assumed Discount Rate for Computing Funding Allocation Method Used to Assign Costs ~the Utility Is Not the Sole Participant in the Plan. Attach the Relevant Procedures. (4) IRS Prescribed IRS Prescribed IRS Prescribed Pensionable Earnings Pensionable Earnings Pensionable Earnings 21 22 23 (5)(6) 25 Projected Benefit Obligation (5)(6) 26 Vested Benefit Obligation (5)(6) 27 (42,174) a 1 <> At Year End: Accumulated Benefit Obligation 24 a Assumed Discount Rate Projected Benefit Obligation (Settlement Rate) (1)(6) (37,971) a 12/31/2a16 12/31/2a15 12/31/2a14 (2,4a5,458) (2,393,259) (2,399,678) (2,448,413) (2,433,341) (2,454,284) (2,369,381) (2,358,254) (2,361,363) 4.35% 4.60% 4.35% 4.60% 3.95% Assumed Discount Rate Service Cost (1)(6)(8) Assumed Rate for Salary Increases (1)(6) 3a Fair Value of Plan Assets (5)(6) 3,698,887 3,6aa,441 3,691,83a 31 Market Related Value of Assets (5)(6) 3,8a8,271 3,688,782 3,595,988 32 33 34 35 36 37 Balance in Working Capital (Account No. 186.19a) at 12/31 for FPL ''' 1,3aa,667 1,243,267 1,189,174 28 29 38 39 4a 41 42 43 44 Supporting Schedules: Age graded~~% avg) Age graded!(4% avg) N/A Age graded[(~!% avg) Note: (1) Florida Power & Light Company (FPL) participates in the NextEra Energy, Inc. Employee Pension Plan (Plan) sponsored by NextEra Energy, Inc. All assumptions for (credit) cost and funding valuations are Plan assumptions. NEE allocates the Net Periodic Pension (Credit) Cost to FPL based on the pensionable earnings of FPL as a percent of total pensionable earnings in the Plan. Pensionable earnings estimates are provided by the actuaries. (2) The Maximum Deductible Contribution is anticipated to remain zero through the projection period. (3) The Pension Protection Act dictates the actuarial cost method used by the Plan after 2007. (4) NextEra Energy, Inc. currently reflects an IRS promulgated 3-tiered yield curve based on the averaging of yield curves for 24 months prior to the date of valuation, each adjusted to fall within a prescribed corridor based on current regulations. (5) NextEra Energy, Inc. does not allocate assets and liabilities of the Plan to individual participating subsidiaries. As such, the amount of the pension asset or liability recorded by FPL in Working Capital as of each date represents the cumulative cost (credit) allocated to FPL based on each year's pensionable earnings and reflected in its cost of service. (6) Amounts and assumptions for the 12/31/2016 and 12/31/2015 measurement dates are based upon actuarial projections. (7) Beginning in 2015, the expected long term rate of return is net of investment management fees. (8) Beginning in 2016, separate discount rates will be used for calculation of service cost and the projected benefit obligation to more accurately reflect the timing of benefit payments. Recap Schedules: Schedule C-18 LOBBYING EXPENSES, OTHER POLITICAL EXPENSES AND CIVIC/CHARITABLE CONTRIBUTIONS FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES EXPLANATION: Provide a schedule, by organization, of any expenses for lobbying, civic, political and related activities or for civic/charitable contributions included for recovery in cost of service for the test year and the most recent historical year. DOCKET NO.: 160021-EI Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Page 1 of 1 Type of Data Shown: .lL_ Projected Test Year Ended 12/31/17 Prior Year Ended_/_/_ Historical Test Year Ended _/_/_ Witness: Kim Ousdahl (1) In compliance with 18 CFR 101 - Uniform System of Accounts, the Company did not include any expenses for lobbying, civic, political and related activities or for civic/charitable contributions in determining Net Operating Income for 2017. All are accounted for "below the line". 24 25 26 27 28 29 30 Supporting Schedules: Recap Schedules: LOBBYING EXPENSES, OTHER POLITICAL EXPENSES AND CIVIC/CHARITABLE CONTRIBUTIONS Schedule C-18 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES EXPLANATION: Provide a schedule, by organization, of any expenses for lobbying, civic, political and related activities or for civic/charitable contributions included for recovery in cost of service for the test year and the most recent historical year. Type of Data Shown: __ Projected Test Year Ended Prior Year Ended _x_ Historical Test Year Ended 12/31/15 Witness: Kim Ousdahl DOCKET NO.: 160021-EI Line No. (1) 2 3 4 In compliance with 18 CFR 101 - Uniform System of Accounts, the Company's policy is to record expenses for lobbying, civic, political and related activities or for civic/charitable as "below the line" expenses and not include them when determining Net Operating Income. FPL inadvertently recorded approximately $2,000 of these types of expenses as "above the line" in 2015 and has recorded a correcting entry in January 2016 to move these costs "below the line." 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Supporting Schedules: Recap Schedules: Page 1 of 1 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES EXPLANATION: Witness: Robert E. Barrett, Jr. ($000) (2) Total Amort/Recovery Expense 4,392 (1) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Type of Data Shown: _ L Projected Test Year Ended 12/~1./ll Prior Year Ended__)__)_ Historical Test Year Ended__)_/_ Provide a schedule for each Amortization/Recovery amount by account or sub-account currently in effect or proposed and not shown on Schedule B-9. DOCKET NO.: 160021-EI Line No. Page 1 of 1 AMORTIZATION/RECOVERY SCHEDULE - 12-MONTHS Schedule C-19 Account/Sub-account No. & Plant Account Title 407.3- Regulatory Debits- NUCLEAR RECOVERY DEPRECIATION (a) 407.3- Regulatory Debits- NUCLEAR RECOVERY AMORTIZATION(bJ 407.3- Regulatory Debits- AMORT OF STORM SECURITIZATION (cJ 407.3- Regulatory Debits- AMORT REG ASSET- CONVERTIBLE lTC DEPR LOSS (dJ 557.9- Other Exp- AMORTIZATION CEDAR BAY CAPACITY (eJ 407.4- Regulatory Credits- AMORT REG LIAS- CONVERTIBLE lTC GROSS-UP (dJ 8,940 107,376 1,948 90,032 (10,101) (81 ,689) 407.4- Regulatory Credits- ASSET RET OBLIGATION (fJ 407.4 - Regulatory Credits - AMORT OF PROP LOSSES, UNRCV PLT & REG STDY CST (gJ 411.6 - Gain From Disp of Utility Plant - FUTURE USE (gJ 411.8 - Gain From Disp Of Allowance - ECRC (h) 407.4- Regulatory Credits- AVOIDED AFUDC-FPSC (iJ 407.4- Regulatory Credits- AVIATION TRANSFER TO NEXTERA ENERGY, INC UJ (10,600) (5,759) (4) (4,500) (1,230) Up rate Project at the St. Lucie <•J Nuclear Recovery Costs are related to the amortization of the net book value of retired assets, removal costs and salvage for the Extended Cost Recovery Clause. Capacity the of outside filings rate base separate through recovered are balances These Rule. Recovery Cost Nuclear the Nuclear Plant under Cost (bJ Nuclear Recovery Costs are for the recovery of costs associated with Turkey 6 & 7 Project at the Turkey Point Nuclear Plant under the Nuclear Recovery Rule which are recovered through the capacity clause. 060038-EI, is being (cJ Bondable storm recovery property sold from FPL to FPL Recovery Funding, LLC as a result of Order No. PSC-06-0464-FOF-EI, Docket No. bonds. recovery storm the of life the over amortized Coast and Martin (dJ As part of the American Recovery and Reinvestment Act of 2009, FPL was allowed to collect convertible lTC related to the Desoto, Space regulatory related the and lTC convertible The 2010. and 2009 in service solar facilities when placed into service. These solar facilities were placed into assets and liabilities are being amortized over the life of the related assets. {eJ The costs related to the purchase of the Cedar Bay generating facility, the termination of its existing Purchase Power Agreement (PPA) with Cedar Bay Generating Company, Limited Partnership and the related tax gross up are being amortized until December 2024 in accordance with Order No. PSC-15-0401-AS-EI, Docket No. 150075-EI, issued September 23, 2015. reported as expense under (f) In accordance with FPSC Rule No. 25-14.014 F.A.C., the difference between the Commission prescribed expense amount and the amount SFAS 143, Accounting for Asset Retirement Obligations, must be recorded as either a regulatory debit or credit. 24, 1984. •·r•. r'J FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 160021-EI MFR NO. C-31 ATTACHMENT 1 OF 1 Page 123 of 149 .,,,·n;, ., r Grouped by affiliate, list each contract, agreement, or other business transaction exceeding a cumulative amount of $300 in any one year, entered into between the Respondent and an affiliated business or financial organization, firm, or partnership identifying parties, amounts, dates, and product, asset, or service involved. (a) Enter name of affiliate. (b) Give description of type of service, or name the product involved. (c) Enter contract or agreement effective dates. (d) Enter the letter "p" if the service or product is purchased by the Respondent: "s" if the service or product is sold by the Respondent. (e) Enter utility account number in which charges are recorded. (f) Enter total amount paid, received, or accrued during the year for each type of service or product listed in column (c). Do not net amounts when services are both received and provided. Name of Affiliate (a) Type of Service and/or Name of Product (b) Relevant Contract or Agreement and Effective Date (c) Total Charge for Year Dollar "P"or "S" (d) Account Number Amount (e) (f) Altamont Infrastructure Company, LLC Services Provided by FPL s 146 3,948 Ashtabula Wind II, LLC Services Provided by FPL s 146 2,445 s 146 1,814 Ashtabula Wind Ill, LLC Services Provided by FPL Ashtabula Wind, LLC Services Provided by FPL s 146 11,258 Backbone Mountain Windpower, LLC Services Provided by FPL s 146 6,220 Baldwin Wind Holdings, LLC Services Provided by FPL s 146 1,888 Bayswater Peaking facility, LLC Services Provided by FPL s 146 101,973 Blackwell Wind, LLC Services Provided by FPL s 146 2,496 Services/Assets Provided by FPL s 146 37,822 Services Provided by FPL s 146 2,378 Blue Summit Wind, LLC Buffalo Ridge Wind Energy, LLC Butler Ridge Wind Energy Center, LLC Services Provided by FPL s 146 31,687 Capricorn Ridge Wind II, LLC Services Provided by FPL s 146 21,961 Capricorn Ridge Wind, LLC Services Provided by FPL s 146 53,419 Cimarron Wind Energy, LLC Services Provided by FPL s 146 1,384 ClearSky Power & Technology Fund I LLC Services Provided by FPL s 146 140,794 Conestoga Wind, LP Services Provided by FPL s 146 410 Crystal Lake Wind II, LLC Services Provided by FPL s 146 4,517 s 146 23,124 Crystal Lake Wind Ill, LLC Services Provided by FPL Crystal Lake Wind, LLC Services Provided by FPL s 146 12,953 Day County Wind, LLC Services Provided by FPL s 146 10,012 Delaware Mountain Wind Farm, LLC Services Provided by FPL s 146 40,275 s 146 8,205 Desert Sunlight 250, LLC Services Provided by FPL Desert Sunlight 300, LLC Services Provided by FPL s 146 10,498 DG 1 Acquistion Co., LLC Services Provided by FPL s 146 69,893 Diablo Winds, LLC Services Provided by FPL s 146 1,665 Services Provided by FPL s 146 3,197 Services Provided by FPL s 146 19,032 Ensign Wind, LLC Services Provided by FPL s 146 1,345 ESI Sky River Limited Partnership Services Provided by FPL s 146 7,789 ESI Vansycle Partners, LP. Services Provided by FPL s 146 3,731 Project Development s 146 1,779,911 ELK C~y II Wind, LLC ELK C~y Wind, LLC Florida Southeast Connection, LLC Page 457-1 ANALYSIS OF DIVERSIFICATION ACTIVITY Summary of Affiliated Transfers and Cost Allocations FLORIDA POWER & LIGHT COMPANY FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 160021-EI MFR NO. C-31 ATTACHMENT 1 OF 1 Page 124 of 149 For the Year Ended December 31, 2014 Type of Service Name of Affiliate (a) Name of Product Relevant Contract or Agreement and Effective Date (b) (c) andlor FPL Energy Cowboy Wind, LLC Services Provided by FPL FPL Energy Green Power Wind, LLC Services Provided by FPL FPL Energy Montezuma Wind, LLC Services Provided by FPL FPL Energy Sooner Wind, LLC '"P'' or ''S'' (d) s Total CharQe for Year Account Dollar Number Amount (e) If\ 146 25,443 s 146 11,251 s 146 1,336 Services Provided by FPL s 146 5,045 FPL Energy Burleigh County Wind, LLC Services Provided by FPL s 146 2,616 FPL Energy Cabazon Wind, LLC Services Provided by FPL s 146 4,408 FPL Energy Callahan Wind, LP Services Provided by FPL s 146 4,159 FPL Energy Cape, LLC Services Provided by FPL s 146 73,305 FPL Energy Hancock County Wind, LLC Services Provided by FPL s 146 7,420 FPL Energy Horse Hollow Wind II, LLC Services Provided by F PL s 146 25,251 FPL Energy Horse Hollow Wind, LLC Services/Assets Provided by FPL s 146 24,263 FPL Energy Illinois Wind, LLC Services/Assets Provided by FPL s 146 106,718 FPL Energy Maine Hydro, LLC Services Provided by FPL s 146 82,579 FPL Energy Marcus Hook, LP Services/Assets Provided by FPL s 146 202,399 FPL Energy Marcus Hook, LP Services Received by FPL p 232 2,623 FPL Energy MH50, L.P. Services Provided by FPL s 146 31,045 FPL Energy Mojave Operating Services. LLC Services Provided by FPL s 146 3,245 FPL Energy Mower County, LLC Services Provided by FPL s 146 2,942 FPL Energy New Mexico Wind, LLC Services Provided by FPL s 146 9,792 Services Provided by FPL s 146 10,203 FPL Energy North Dakota Wind, LLC Services/Assets Provided by FPL s 146 25,366 FPL Energy Oliver Wind I, LLC Services Provided by FPL s 146 2,546 FPL Energy Pecos Wind I, LLC FPL Energy Oklahoma Wind. LLC Services/Assets Provided by FPL s 146 16,404 FPL Energy Services, Inc. Affiliate Management Fee s 146 1,249,272 FPL Energy Services, Inc. Services/Assets Provided by FPL s 146 3,864,913 FPL Energy Services, Inc. Services Provided by FPL s 903 3,930 FPL Energy Services, Inc. Services Received by FPL p 232 10.982 FPL Energy Services, Inc. Services Received by FPL p 234 95,579 FPL Energy Services. Inc. Services Received by FPL p 242 28,080 FPL Energy Services, Inc. Services Received by FPL p 916 374,296 FPL Energy Solar Partners Ill·VII, LLC Services Provided by FPL s 146 9,640 FPL Energy South Dakota Wind. LLC Services Provided by FPL s 146 25,017 FPL Energy Stateline II Holdings, LLC Services Provided by FPL s 146 30,633 Services/Assets Provided by FPL s 146 16,755 FPL Energy Vansycle, LLC Services Provided by FPL s 146 39,061 FPL Energy WPP 93 LP, LLC Services Provided by FPL s 146 7,506 FPL Energy Wyman IV,LLC Services Provided by FPL s 146 11.045 FPL Energy Upton Wind I, LLC FPL Energy Wyman, LLC Services Provided by FPL s 146 43,786 FPL Energy Wyoming, LLC Services Provided by FPL s 146 2,027 FPL Fibernet, LLC Affiliate Management Fee s 146 2,883,680 Page 457-2 ANALYSIS OF DIVERSIFICATION ACTIVITY Summary ofAffiliated Transfers and Cost Allocations FLORIDA POWER & LIGHT COMPANY For the Year Ended December 31,1014 Type of Service Name of Affiliate (a) and/or Name of Product (b) FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 160021-EI MFR NO. C-31 ATTACHMENT 1 OF 1 Page 125 of 149 Relevant Contract or Agreement and Effective Date (c) Total Char e for Year "P"or "S" (d) Account Number Dollar Amount (e) (f) FPL Fibernet, LLC Pole Attachment Revenue s 146 611,053 FPL Fibernet, LLC Services Provided by FPL s 146 11,381,578 FPL Fibemet, LLC Tower Lease Revenue s 146 156,022 FPL Fibernet, LLC Fiber Network and Telephone Services p 232 5,814,665 FPL Fibernet, LLC Services Received by FPL p 234 (5,128) FPL Fibernet, LLC Services Received by FPL p 903 1,005 FPL Fibernet, LLC Fiber Network and Telephone Services p 910 1,203 2,159 FPL Fibernet, LLC Services Received by FPL p 922 FPL Fibernet, LLC Fiber Network and Telephone Services p 925 14,782 FPL Group International, Inc. Transfer Pricing Activity p 107 62,143 FPL Group International, Inc. Transfer Pricing Activity s 146 40,553 s 146 1,152 FPL Oliver Wind II, LLC Services Provided by FPL FPL Readi-Power, LLC Services Provided by FPL s 146 107,560 FPL Recovery Funding, LLC Service and Admin Fees s 146 451,000 Services Provided by FPL s 146 2,421,750 FPLE Forney Pipeline, LLC Services/Assets Received by FPL p 232 9,657 FPLE Forney, LLC Services/Assets Provided by FPL s 146 523,919 Garden Wind, LLC Services Provided by FPL s 146 25,099 Generation Repair & Service, LLC Services Provided by FPL s 146 1,921 FPL Services, LLC Genesis Solar, LLC Services Provided by FPL s 146 296,605 Gexa Energy, LP Services Provided by FPL s 146 171,650 Golden Winds Holdings, LLC Services Provided by FPL s 146 39,524 Gray County Wind Energy, LLC Services Provided by FPL s 146 5,953 969 Green Ridge Power, LLC Services Provided by FPL s 146 Green Ridge Services, LLC Services Provided by FPL s 146 850 Hatch Solar Energy Center I LLC Services Provided by FPL s 146 47,286 s 146 3,711 / Hawkeye Power Partners, LLC Services Provided by FPL High Majestic Wind Energy Center, LLC Services Provided by FPL s 146 27,339 High Majestic Wind II, LLC Services Provided by FPL s 146 21,959 High Winds, LLC Services Provided by FPL s 146 9,503 Horse Hollow Generation Tie, LLC Services Provided by FPL s 146 10,981 Indian Mesa Wind Farm, LLC Services Provided by FPL s 146 2,401 Inventus Holdings, LLC Services Provided by FPL s 146 4,453 Services/Assets Provided by FPL s 146 112,335 Jamaica Bay Peaking Facil~y. LLC KPB Financial Corporation Storm Fund Tax p 234 416,978 KPB Financial Corporation Storm Fund Bond Issue Admin Fees p 234 277,027 KPB Financial Corporation Services Provided by FPL s 234 107,161 Lake Benton Power Partners II, LLC Services Provided by FPL s 146 16,625 Services/Assets Provided by FPL s 146 349,686 Lamar Power Partners, LLC Page 457-3 ANALYSiS OF JJJVERSltJCATJUN AC11VJTY Summary ofAffiliated Transfers and Cost Allocations FLORIDA POWER & LIGHT COMPANY FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 160021-EI MFR NO. C-31 ATTACHMENT 1 OF 1 Page 126 of 149 For the Year Ended December 31 2014 Name9f Affiliate Type of Service and/or Name of Product Relevant Contract or Agreement and Effective Date (a) (b) (c) "P"or "S" (d) Total Charge for Year Account Dollar Number Amount (e) _(f) Services/Assets Received by FPL p 553 809 Langdon Wind, LLC Services Provided by FPL s 146 15,427 Limon Wind II, LLC Services Provided by FPL s 146 21,914 Lamar Power Partners, LLC Services Provided by F PL s 146 10,959 Services/Assets Provided by FPL s 146 32,964 Limon Wind, LLC Services Provided by FPL s 146 24,860 Logan Wind Energy, LLC Services Provided by F PL s 146 2,411 Lone Star Transmission, LLC Affiliate Management Fee Agreement dated 5/15/2013 s 146 900,842 Lone Star Transmission, LLC Services Provided by FPL Corporate Support Services Agreement dated 5/1512013 s 146 903,799 Lone Star Transmission, LLC Services Received by FPL Corporate Support Services Agreement dated 5/3012013 p 242 8,400 Lone Star Transmission, LLC Services Received by FPL Corporate Support Services Agreement dated 5/30/2013 p 234 1,869 Lone Star Transmission, LLC Services Received by FPL Corporate Support Services Agreement dated 5/3012013 p 568 2,811 Lone Star Transmission, LLC Services Received by F PL Corporate Support Services Agreement dated 513012013 p 821 9,938 Luz Solar Partners Ltd., Ill Services Provided by FPL s 146 41,496 Luz Solar Partners Ltd., IV Services Provided by FPL s 146 9,871 Luz Solar Partners Ltd., V Services Provided by FPL s 146 13,504 Luz Solar Partners Ltd., VI Services Provided by FPL s 146 1,739 Luz Solar Partners ltd., VII Services Provided by FPL s 146 20,706 Luz Solar Partners, ltd VIII Services Provided by FPL s 146 52,080 Limon Wind Ill Holdings, LLC Limon Wind Ill, LLC Corporate Support Services Luz Solar Partners. ltd. IX Services Provided by FPL s 146 78,096 Mammoth Plains Wind Project, LLC Services Provided by FPL s 146 334 Mantua Creek Solar, LLC Services Provided by FPL s 146 1,635 McCoy Solar, LLC Services Provided by FPL s 146 22,906 Services Provided by FPL s 146 4,403 Services/Assets Provided by FPL s 146 16,647 Minco Wind Ill, LLC Services Provided by FPL s 146 2,222 Minco Wind, LLC Services Provided by FPL s 146 7,999 Meyersdale Windpower,LLC Mill Run Windpower, LLC Mojave 3/4/5, LLC Services Provided by FPL s 146 1,833 Mountain View Solar, LLC Services Provided by FPL s 146 3,499 New Hampshire Transmission, LLC Affiliate Managemen(Fee s 146 79,681 146 210,319 New Hampshire Transmission, LLC Services Provided by FPL s NextEra Energy Project Management, LLC Services Provided by FPL s 146 3,489,185 NextEra Energy Canada Holdings B.V. Services Provided by FPL s 146 1,060 NextEra Energy Capital Holdings Inc. Services Received by FPL p 143 269,457 NextEra Energy Capital Holdings, Inc. Affiliate Management Fee s 146 301,212 NextEra Energy Capital Holdings, Inc. Services Provided by FPL s 146 4,857,810 NextEra Energy Capital Holdings Inc. Services Received by FPL p 234 130,463 Page 457-4 ANALYSIS OF DIVERSIFICATION ACTIVITY Summary of Affiliated Transfers and Cost Allocations FLORIDA POWER & LIGHT COMPANY FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 160021-EI MFR NO. C-31 ATTACHMENT 1 OF 1 Page 127 of 149 For the Year Ended December 31, 2014 Name of Affiliate (a) Type of Service and/or Name of Product (b) Relevant Contract or Agreement and Effective Date _(c) "P""or ··s·· (d) Total Char e for Year Account Dollar Number Amount (e)_ (f) NextEra Energy DG Operations. LLC Services Provided by FPL s 146 2,607 NextEra Energy Duane Arnold, LLC Services Provided by FPL s 146 23,027 NextEra Energy Duane Arnold, LLC Services!Assets Provided by FPL s 146 8,729,901 NextEra Energy Duane Arnold, LLC Services/Assets Received by FPL p 232 23,134 NextEra Energy Duane Arnold, LLC Department of Energy- 2013 p 234 447,297 NextEra Energy Duane Arnold, LLC Services Received by FPL p 234 99,564 NextEra Energy Duane Arnold, LLC Support for Nuclear Operations p 517 11,886 NextEra Energy Duane Arnold, LLC Services Received by F PL p 922 20,763 NextEra Energy Espana S.L. Services Provided by FPL s 146 40,198 NextEra Energy Gas Producing, LLC Services Provided by FPL s 146 23,674 NextEra Energy Global Holdings Cooperative UA Services Provided by FPL s 146 31,903 NextEra Energy Montezuma II Wind, LLC Services Provided by FPL s 146 21,098 NextEra Energy Operating Services, LLC Services Received by FPL p 242 28,800 Services/Assets Provided by FPL s 146 9,136,897 NextEra Energy Point Beach, LLC Services Received by FPL p 234 312,368 NextEra Energy Point Beach, LLC Services Received by FPL p 242 36,000 NextEra Energy Point Beach, LLC Services Received by F PL p 506 976 NextEra Energy Point Beach, LLC NextEra Energy Point Beach, LLC Support for Nuclear Operations p 517 28,227 NextEra Energy Point Beach, LLC Support for Nuclear Operations p 524 59,980 NextEra Energy Point Beach, LLC Services!Assets Received by FPL p 553 4,473 NextEra Energy Point Beach, LLC Support for Nuclear Operations p 922 108,344 NextEra Energy Power Marketing, LLC Services Provided by FPL s 146 2,218,771 NextEra Energy Project Management, LLC Services Received by FPL p 234 60,511 NextEra Energy Resources, LLC Transfer Pricing Activity p 107 62,165 NextEra Energy Resources, LLC Services Received by FPL p 131 4,123 NextEra Energy Resources, LLC Affiliate Management Fee s 146 67,376,791 NextEra Energy Resources, LLC Services Provided by FPL s 146 24,727,017 NextEra Energy Resources, LLC Services Received by FPL p 146 16,212 NextEra Energy Resources, LLC Services Received by FPL p 165 25,000 NextEra Energy Resources, LLC Services Received by FPL p 232 7.239 NextEra Energy Resources, LLC Services Received by FPL p 234 2,739,550 NextEra Energy Resources, LLC Services Received by FPL p 242 548,390 NextEra Energy Resources, LLC Services Received by FPL p 408 23,611 NextEra Energy Resources, LLC Services Received by FPL p 426 33,862 NextEra Energy Resources, LLC Services Received by FPL p 500 42,142 NextEra Energy Resources, LLC Services Received by FPL p 501 802,877 NextEra Energy Resources, LLC Services Received by FPL p 506 1,920,718 NextEra Energy Resources, LLC Services Received by FPL p 512 106,657 NextEra Energy Resources, LLC Services Received by FPL p 524 287,110 NextEra Energy Resources, LLC Services Received by FPL p 528 37,690 Page 457-5 ANALYSIS OF DIVERSIFICATION ACTIVITY Summary ofAffiliated Transfers and Cost Allocations FLORIDA POWER & LIGHT COMPANY For the Year Ended December 31, 2014 Name of Affiliate (a) FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 160021-EI MFR NO. C-31 ATTACHMENT 1 OF 1 Page 128 of 149 Type of Service and/or Name of Product Relevant Contract or Agreement and Effective Date (b) (c) Total Char e for Year "P" or "'S" (d) Account Number Dollar Amount (e) (0 NextEra Energy Resources, LLC Services Received by FPL p 546 36,250 NextEra Energy Resources, LLC Services Received by FPL p 549 104,767 NextEra Energy Resources, LLC Services Received by FPL p 553 21,142 NextEra Energy Resources, LLC Services Received by FPL p 557 1,691 NextEra Energy Resources, LLC Services Received by FPL p 560 181,226 NextEra Energy Resources, LLC Services Received by FPL p 580 57,573 NextEra Energy Resources, LLC Services Received by FPL p 588 26,814 ' NextEra Energy Resources, LLC Services Received by FPL p 908 15,741 NextEra Energy Resources, LLC Services Received by FPL p 910 95,956 NextEra Energy Resources, LLC Services Received by FPL p 921 5,301 NextEra Energy Resources, LLC Services Received by FPL p 922 1,843,287 NextEra Energy Resources, LLC Services Received by FPL p 923 17,372 NextEra Energy Seabrook, LLC Services Provided by FPL s 146 3,200 NextEra Energy Seabrook, LLC Services/Assets Provided by FPL s 146 8,434,909 NextEra Energy Seabrook, LLC Services/Assets Received by FPL p 232 72,164 NextEra Energy Seabrook, LLC Support for Nuclear Operations p 234 735,107 NextEra Energy Seabrook, LLC Services/Assets Received by FPL p 236 13,202 NextEra Energy Seabrook, LLC Support for Nuclear Operations p 242 9,600 NextEra Energy Seabrook, LLC Support for Nuclear Operations p 517 269,843 NextEra Energy Seabrook, LLC Support for Nuclear Operations p 520 48,585 NextEra Energy Seabrook, LLC Support for Nuclear Operations p 524 645,619 NextEra Energy Seabrook, LLC Support for Nuclear Operations p 528 15,873 NextEra Energy Seabrook, LLC Support for Nuclear Operations p 530 4,146 NextEra Energy Seabrook, LLC Support for Nuclear Operations p 532 2,340 NextEra Energy Seabrook, LLC Services Received by F PL p 922 26,659 NextEra Energy Transmission, LLC Affiliate Management Fee s 146 292,239 NextEra Energy Transmission, LLC Services Provided by FPL s 146 1,133,833 NextEra Energy Transmission, LLC Services Received by FPL p 242 15,000 NextEra Energy Transmission, LLC Services Received by FPL p 561 5,807 NextEra Energy Transmission, LLC Services Received by FPL p 566 367 Services Received by FPL p 588 4,022 NextEra Energy Transmission, LLC NextEra Energy, Inc. Compensation, Deferred Camp, Incentives, Stock Awards, RSA Amortization, Pension & Other Employee Benefit Plans Total s 146 2,692,714 NextEra Energy, Inc. Services Provided by FPL s 146 592,151 NextEra Energy, Inc. Compensation, Deferred Camp, Incentives, Stock Awards, RSA Amortization, Pension & Other Employee Benefit Plans p 228 138,235 NextEra Energy, Inc. Compensation, Deferred Camp, Incentives, Stock Awards, RSA Amortization, Pension & Other Employee Benefit Plans p 232 4,926 NextEra Energy, Inc. Services/Assets Received by FPL p 232 50,000 NextEra Energy, Inc. Compensation, Deferred Camp, Incentives, Stock Awards, RSA Amortization, Pension & Other Employee Benefit Plans p 234 1,644,823 Page 457-6 ANALYSIS OF DIVERSIFICATION ACTIVITY Summary ofAffiliated Transfers and Cost Allocations FLORIDA POWER & LIGHT COMPANY FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 160021-EI MFR NO. C-31 ATTACHMENT 1 OF 1 Page 129 of 149 For the Year Ended December 31,2014 Name of Affiliate (a) Type of Service and/or Name of Product (b) Relevant Contract or Agreement and Effective Date (c) "P"or "S" (d) Total Charge for Year Account Dollar Number Amount (e) m NextEra Energy, Inc. State Tax Payments p 236 61,709 NextEra Energy, Inc. Compensation, Deferred Camp, Incentives, Stock Awards, RSA Amortization, Pension & Other Employee Benefit Plans p 242 183,000 NextEra Energy, Inc. Compensation, Deferred Camp, Incentives, Stock Awards, RSA Amortization, Pension & Other Employee Benefit Plans p 426 2,251,857 NextEra Energy, Inc. Compensation, Deferred Camp, Incentives, Stock Awards. RSA Amortization, Pension & Other Employee Benefit Plans p 920 32,607,572 NextEra Energy, Inc. Services Received by FPL p 921 188,168 NextEra Energy, Inc. Risk Management/Insurance s 924 34,978 NextEra Energy, Inc. Compensation, Deferred Camp, Incentives, Stock Awards, RSA Amortization, Pension & Other Employee Benefit Plans p 926 3,189,092 NextEra Fibernet, LLC Affiliate Management Fee s 146 174,447 NextEra Fibernet, LLC Services Provided by FPL s 146 122,135 NextEra Maine Operating Services, LLC Services Provided by FPL s 146 21,284 NextEra Maine Operating Services, LLC Services Received by F PL p 500 2,117 NextEra Operating Services, LLC Services Provided by FPL s 146 5,781 NextEra Operating Services, LLC Services Received by FPL p 234 111,667 NextEra Operating Services, LLC Services Received by FPL p 500 1,085 NextEra Operating Services, LLC Services Received by FPL p 506 29,166 NextEra Operating Services, LLC Services Received by FPL p 546 30,753 NextEra Operating Services, LLC Services Received by FPL p 568 1,877 NextEra Power Marketing, LLC Services Received by FPL p 234 238,135 NextEra Power Marketing, LLC Services Received by FPL p 426 928 NextEra Power Marketing, LLC Services Received by FPL p 501 273,775 NextEra Power Marketing, LLC Services Received by FPL p 922 224,297 NextEra Project Management, LLC Services Received by FPL p 234 320,404 NextEra Project Management, LLC Services Received by FPL p 506 36,174 NextEra Project Management, LLC Services Received by FPL p 517 167,219 NextEra Project Management, LLC Services Received by FPL p 524 373,534 NextEra Project Management, LLC Services Received by FPL p 546 329 NextEra Project Management, LLC Services Received by FPL p 907 6,067 NextEra Project Management, LLC Services Received by FPL p 908 2,785 NextEra Project Management, LLC Services Received by FPL p 922 475,044 North American Power Systems, LLC Services Provided by FPL s 146 117,293 North American Power Systems, LLC Services/Assets Received by FPL p 234 33,030 North Jersey Energy Associates, A Limrted Partnership Services/Assets Provided by FPL s 146 381,433 Services Provided by FPL s 146 14,325 Services/Assets Provided by FPL s 146 55,381 North Sky River Energy, LLC Northeast Energy Associates, A Limrted Partnership Northern Colorado Wind Energy, LLC Services Provided by FPL s 146 22,839 Osceloa Windpower, LLC Services Provided by FPL s 146 29,586 Osceola Windpower II, LLC Services Provided by FPL s 146 933 Page 457-7 FLORIDA POWER & LIGHT COMPANY For the Year Ended December 31, 2014 Name of Affiliate (a) ANALYSIS OF DIVERSIFICATION ACTIVITY Summary ofAffiliated Transfers and Cost Allocations Type of Service and/or Name of Product (b) FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 160021-EI MFR NO. C-31 ATTACHMENT 1 OF 1 Page 130 of 149 Relevant Contract or Agreement and Effective Date "P"or "S" (c) j AFUDC, Carrying Charges, & Interest (b) $270,072,037 ($233, 151) (d) ~ $3,387,385,347 Total ($233,151) ID Notes: (a) Represents actual costs, recoverable O&M, net book value of retirements (NBV) less salvage, removal costs, asbestos, and non-incremental costs on a total company basis (net of participants). (b) Carrying Charges and interest are those filed on the T-3, T-3a, and T-4 NFR Schedule in Docket No. 090009-EI for 2008, Docket No. 110009-EI for 2009 & 2010, Docket No. 120009-EI for 2011, Docket No. 130009-EI for 2012, Docket No. 140009-EI for 2013 and Docket No. 150009-EI for 2014. AFUDC is on the non-incremental capital costs on a total company basis (net of participants). (c) Need determination values were calculated at 100% ownership and calculated AFUDC on the assumption that the EPU Project would accrue AFUDC until all Uprate units were placed into service in 2012. (d) Represents estimated carrying charges for the year 2015 resulting from over/under recoveries from prior years' true-ups . • Totals may not add due to rounding Page 1 of 1 NON-UTILITY OPERATIONS UTILIZING UTILITY ASSETS Schedule C-32 EXPLANATION: FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _x_ Projected Test Year Ended 12/31/17 Prior Year Ended_)_)_ _x_ Historical Year Ended 12/31/15 Provide an analysis of all non-utility operations such as orange groves, parking lots, etc. that utilized all or part of any utility plant that are not included in Schedule C-31. Witness: Kim Ousdahl DOCKET NO.: 160021-EI (1) Line No. Account Number (2) (3) (4) (5) (6) Description Original Purchase Cost Test Year Revenues (All Accts. 454) Expense Amounts Net Revenues NONE. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Supporting Schedules: Recap Schedules: Schedule C-33 PERFORMANCE INDICES FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 1 of 1 EXPLANATION: Provide a schedule for the last four prior years and the test year of other operation and maintenance expense summary by average customer, selected growth indices, selected growth rates and average number of customers. DOCKET NO.: 160021-EI (1) (2) 2013 Year Line No. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 SUMMARY OF OTHER O&M EXPENSES (DOLLARS PER CUSTOMER) Power Production Expense Transmission Expenses Distribution Expenses Customer Account Expenses Customer Service Expenses Sales Expenses Administration & General Expenses Total Other 0 & M Expenses GROWTH INDICES Consumer Price Index Average Customer CPI Percent Increase Average Customer Percent Increase Index Percent CPI x Customer Growth Average Customer Increase $ $ $ $ $ $ $ $ 120.12 19.64 57.45 29.13 29.69 0.9~ 88.09 345.11 233.0 4,626,934 1.5% 1.1% 1.02432 50,485 (3) 2014 Year $ $ $ $ $ $ $ $ 117.04 20.96 57.04 25.15 31.85 2.03 75.31 329.38 236.7 4,708,829 1.6% 1.8% 1.03408 81,895 (4) 2015 Year $ $ $ $ $ $ $ $ 134.30 21.94 57.54 23.16 21.40 5.48 73.06 336.87 Type of Data Shown: L Projected Test Year Ended 12/31/17 L Prior Year Ended 12/31/16 L Historical Test Year Ended 12/31/15 Witness: Kim Ousdahl, Robert E. Barrett, Jr., Rosemary Morley (5) (6) 2016 2017 Year Year $ $ $ $ $ $ $ $ 237.0 4,775,382 0.1% 1.4% 1.01537 66,553 149.08 15.20 58.64 22.20 13.45 3.73 73.38 335.69 $ $ $ $ $ $ $ $ 241.7 4,845,390 2.0% 1.5% 1.03484 70,008 139.60 14.64 61.09 22.11 13.44 2.90 71.01 324.79 247.7 4,917,036 2.5% 1.5% 1.04005 71,646 DOLLAR AMOUNTS, IN CURRENT DOLLARS AND ANNUAL GROWTH RATES FOR: 0 & M Expense Less Fuel per KWH Sold $ 0.01522 Capital Cost per Installed Kilowatt of Capacity (Note A) Revenue per KWH Sold $ 757.08 $ 0.09471 AVERAGE NUMBER OF CUSTOMERS Residential Commercial Industrial Street Lighting Other Sales to Public Authorities (Note B) Total 4,097,172 516,499 9,541 3,503 219 4,626,934 $ 0.01413 $ 792.68 $ 0.09972 4,169,028 525,591 10,415 3,571 224 4,708,829 $ 0.01382 $ 811.68 $ 0.09605 4,227,426 532,731 11 ,318 3,684 223 4,775,382 Note (A): Based on the Summer Peak net capability rating. Note (B): Includes other, railroads & railways, and resale customers. Supporting Schedules: C-40, C-6 Recap Schedules: $ $ $ 0.01428 855.84 0.08976 4,288,888 540,219 12,265 3,799 220 4,845,390 $ $ $ 0.01410 940.07 0.09276 4,352,668 547,024 13,245 3,882 217 4,917,036 Schedule C-34 STATISTICAL INFORMATION FLORIDA PUBLIC SERVICE COMMISSION COMPANY: EXPLANATION: Page 1 of 1 Provide the following statistical data for the company, by calendar year for the most recent 5 historical years. Type of Data Shown: __ Projected Test Year Ended _ / _ / _ Prior Year Ended_/_/_ _X_ Historical Test Year Ended 12/31/15 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI (1) Line No. 1 (2) (3) (4) Year 2011 Year 2012 Year 2013 Witness: Rosemary Morley, Manuel B. Miranda, Roxane R. Kenned (5) (6) (7) Year Average Annual Year Growth Rate 2014 2015 THE LEVEL AND ANNUAL GROWTH RATES FOR: 2 3 4 Peak Load MW 5 6 7 8 Peak Load Per Customer (KW) 9 Energy Sales (MWH) Energy Sales Per Customer 21,619 21,440 21,576 22,935 22,959 1.5% 4.75 4.68 4.66 4.87 4.81 0.3% 105,503,202 104,462,721 104,942,046 109,763,891 116,430,432 2.5% 23,203 22,826 22,681 23,310 24,381 1.2% 4,547,051 4,576,449 4,626,934 4,708,829 4,775,382 1.2% 24,460 24,065 24,274 25,092 25,253 0.8% 8,995,696 9,118,826 9,242,356 9,372,089 9,500,977 1.4% 67,445 67,538 67,649 67,732 67,807 0.1% 6,722 6,727 6,825 6,887 6,897 0.6% 10 11 12 13 14 15 16 17 18 19 20 21 Number of Customers (Average) Installed Generating Capacity (MW) (Note A) Population of Service Area End of Year Miles of Distribution Lines End of Year Miles of Jurisdictional Transmission Lines 22 23 24 25 Note (A): Based on the Summer Peak net capability rating. Supporting Schedules C-40 Recap Schedules: PAYROLL AND FRINGE BENEFIT INCREASES COMPARED TO CPI Schedule C-35 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: Page 1 of 1 Type of Data Shown: EXPLANATION: Provide the following Payroll and Fringe Benefits data for the historical test year and two prior years. If a projected test year is used, provide the same data for the projected test year and for prior years to include two historical years. FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES _x_ Projected Test Year Ended _x_ Prior Year Ended 12/31/16 _x_ Historical Test Year Ended DOCKET NO.: 160021 - El 12/31/15 Witness: Kathleen Slattery, Rosemary Morley (1) Line No. 12/31/17 Description (2) Amount ($000) (3) Test Year 2017 % Increase (4) (5) CPI Amount ($000) (6) Prior Year 2016 % Increase (7) (8) CPI Amount ($000) (9) Historical Year 2015 % Increase (10) (11) CPI Amount ($000) (12) Historical Year 2014 % Increase (13) CPI (14) Historical Year 2013 Amount ($000) Total Company Basis 2 3 4 5 Gross Payroll (A) 6 Fringe Benefits 7 8 9 Life Insurance Gross Average Salary (in whole dollars) Medical Insurance 1,077,342 1.54% 118,506 1.50% 2.5% 1,061,003 -2.35% 116,761 -5.05% 2.0% 1,086,566 6.57% 122,970 6.71% 0.1% 1,019,556 -4.25% 115,243 2.88% 1.6% 1,064,850 112,019 1,123 4.27% 1,077 -6.91% 1,157 2.03% 1,134 -5.10% 1,195 86,046 2.63% 83,837 2.75% 81,591 -5.19% 86,053 -2.79% 88,525 -4.71% (54,820) 10 Pension Plan (ASC 715) (60,529) -5.45% (57,400) 11 Employee Savings Plan 33,638 4.11% 32,310 12 Federal Insurance Contributions Act 67,765 1.54% 13 Federal & State Unemployment Taxes 2,155 1.56% 14 Worker's Compensation 6,004 0.02% 15 Other -20.63% 40,707 66,737 -2.54% 2,122 41.47% 6,003 -7.65% -15.10% (47,630) 8.24% 37,609 68,477 1.19% 1,500 -35.46% 6,500 -1.52% -551.57% (7,310) 24.57% 30,192 67,670 -0.07% 67,715 2,324 -12.93% 2,669 6,600 -12.71% 7,561 16 Educational Assistance 1,121 5.95% 1,058 29.98% 814 -13.59% 942 -3.68% 978 17 Employee Welfare 8,317 3.27% 8,054 10.18% 7,310 -33.94% 11,066 -13.84% 12,843 11,052 -13.07% 12,714 18 Post Retirement Benefits (ASC 715) 9,371 -2.72% 9,633 -8.60% 10,539 -4.64% 19 Post Employment Disability Benefit (ASC 712) 4,484 8.28% 4,141 105.00% 2,020 259.31% 20 Dental Insurance 4,745 5.07% 4,516 5.51% 4,280 21 Nuclear Child Development Center 75 0.00% 75 -6.95% 164,315 1.33% 162,163 1 241,657 1.51% 9,091 136,581 (1,268) -171.60% 1,771 -3.58% 4,439 -17.15% 5,358 81 22.12% 66 -38.89% 108 -4.70% 170,156 -5.50% 180,057 -19.73% 224,319 1 223 166 -2.67% 1 256,722 4.76% 1199,613 -6.95% 1 289 169 0.04% 9,087 2.84% 8,836 -0.12% 8,847 -6.93% 9,506 1.47% 134,606 -5.36% 142,227 4.89% 135,595 -0.02% 135,616 22 23 Sub Total-Fringes 24 25 Total Payroll and Fringes 26 27 Average Employees 28 29 Payroll and Fringes Per Employee 30 31 32 33 (A) Gross payroll includes all wages and salaries, overtime, premium pay and miscellaneous other earnings. Supporting Schedules: C-40, C-6 Recap Schedules: Page 1 of 1 NON-FUEL OPERATION AND MAINTENANCE EXPENSE COMPARED TO CPI Schedule C-36 FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: Provide a comparison of the change in operation and maintenance expenses (excluding fuel) for the last three years and the test year to the CPl. _x_ Projected Test Year Ended 12/31/17 _x_ Prior Year Ended 12/31/16 _x_ Historical Test Year Ended 12/31/15 ($000) Witness: DOCKET NO.: 160021-EI (1) Line No. 2 3 (2) Kim Ousdahl, Rosemary Morley, Robert E. Barrett, Jr. (3) (4) (5) 2017 DESCRIPTION 2014 2015 2016 NON-FUEL OPERATIONS & MAINTENANCE EXPENSES (EXCLUDING CLAUSES AND OTHER COMMISSION ADJUSTMENTS) 1,334,849 1,377,806 1,381,226 1,396,152 4 PERCENT CHANGE IN NON-FUEL OPERATIONS & MAINTENANCE EXPENSE OVER PREVIOUS YEAR (6.55%) 3.22% 0.25% 1.08% 5 6 PERCENT CHANGE IN CPI OVER PREVIOUS YEAR 1.61% 0.12% 1.99% 2.49% DIFFERENCE BETWEEN CHANGE IN CPI AND NON-FUEL OPERATIONS & MAINTENANCE EXPENSE (8.16%) 3.10% (1.74%) (1.41%) 7 8 9 10 TOTALS MAY NOT ADD DUE TO ROUNDING. 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Supporting Schedules: C-6, C-40 Recap Schedules: Page 1 of 1 0 & M BENCHMARK COMPARISON BY FUNCTION Schedule C-37 EXPLANATION: FLORIDA PUBLIC SERVICE COMMISSION Type of Data Shown: ___.x_ Projected Test Year Ended 12/31/17 For test year functionalized 0 & M expenses, provide the benchmark variances. Prior Year Ended_/_}_ COMPANY: FLORIDA POWER & LIGHT COMPANY Historical Test Year Ended_/_}_ AND SUBSIDIARIES WITNESS: Kim Ousdahl, Rosemary Morley, Robert E. Barrett, Jr. DOCKET NO.: 160021-EI ($000) Line No. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) FUNCTION TEST YEAR TOTAL COMPANY PER BOOKS O&M ADJUSTMENTS (A) ADJUSTED TEST YEAR 0 & M 2013 BASE YEAR ADJUSTED 0 & M COMPOUND MULTIPLIER TEST YEAR BENCHMARK (5) X (6) UNADJUSTED BENCHMARK VARIANCE UNADJUSTED BENCHMARK VARIANCE EXCLUDING ADJUSTED BENCHMARK VARIANCE 1 2 3 4 5 6 7 8 9 PRODUCTION - STEAM 446,375 (377,494) 68,882 85,366 1.063400 90,778 (21,897) (21,897) PRODUCTION - NUCLEAR 628,171 (264,375) 363,795 406,557 1.063400 432,332 (68,537) (68,537) 2,652,889 (2,487,308) 165,581 161,143 1.063400 171,360 (5,778) (5,778) 369,134 (362,610) 6,523 6,299 1.063400 6,699 (175) (175) 10 TRANSMISSION 71,988 (23,679) 48,309 47,189 1.130074 53,328 (5,019) (5,019) DISTRIBUTION 300,385 (6,125) 294,260 286,102 1.130074 323,317 (29,057) (29,057) CUSTOMER ACCOUNTS 108,723 (107) 108,616 149,954 1.130074 169,459 (60,843) (60,843) CUSTOMER SERVICE & INFORMATION 66,065 (52,128) 13,938 12,851 1.130074 14,523 (585) (585) SALES EXPENSES 14,242 14,242 15,170 1.130074 17,143 (2,901) (2,901) 1.130074 438,818 (126,811) (126,811) 1,717,756 (321,604) (321,604) PRODUCTION -OTHER POWER SUPPLY 11 12 13 14 15 16 17 18 19 20 ADMINISTRATIVE & GENERAL 349,177 (37,170) 312,006 388,309 5,007,149 (3,61 0,996) 1,396,152 1,558,941 21 22 TOTAL 23 24 25 NOTES: 26 27 28 BEEN ADJUSTED OUT OF O&M EXPENSES CONSISTENT (A) IN ADDITION TO THE COMMISSION ADJUSTMENTS REFLECTED ON MFR C-3 AND C-38, THE FOLLOWING ITEMS HAVE ALSO AND 14005: NON-RECOVERABL E FUEL, 13948-A, 13948, 13537, NOS. ORDER AND WITH FPL'S LAST RATE CASE (DOCKET NO. 120015-EI, ORDER NO. PSC-13-0023-S-EI), OTHERS. BY ELECTRICITY OF AND TRANSMISSION 29 30 31 Supporting Schedules: C-39, C-40, C-7 Recap Schedules: C-41 Page 1 of 4 0 & M ADJUSTMENTS BY FUNCTION Schedule C-38 EXPLANATION: Provide the detail of adjustments made to test year per books 0 & M expenses by function. FLORIDA PUBLIC SERVICE COMMISSION Prior Year Ended_/_/_ Historical Test Year Ended _j_j_ COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES WITNESS: Kim Ousdahl DOCKET NO.: 160021-EI Line No. (1) (2) (3) FUNCTION (A) ADJUSTMENT ($000) EXPLANATION (B) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 STEAM POWER - FUEL - OIL, GAS & COAL STEAM POWER - MISC STEAM POWER EXPENSES - ECRC STEAM POWER- MISC- ADDITIONAL SECURITY STEAM POWER- EMISSION ALLOWANCES- ECRC- (354, 158) (4,283) (464) 0 (2,319) STEAM POWER- MAINT OF STRUCTURES- ECRCSTEAM POWER - MAINT OF BOILER PLANT - ECRC STEAM POWER- MAINTENANCE OF ELECTRIC PLANT- ECRC (6,471) (5) STEAM POWER- MAINT OF MISC STEAM PLT- ECRCPRODUCTION - STEAM (152) (367,853) NUCLEAR POWER - NUCLEAR FUEL EXPENSE NUCLEAR POWER- NUCL FUEL EXP- FUEL DISPOSAL COSTS NUCLEAR POWER - MISC -ADDITIONAL SECURITY NUCLEAR POWER- NUC FUEL EXP- D&D FUND- FPSC NUCLEAR POWER - NUC FUEL EXP - D&D FUND - FERC NUCLEAR POWER - STEAM EXPENSES - ECRC NUCLEAR POWER- MISC NUCLEAR POWER EXP - ECRC NUCLEAR POWER- COSTS RECOVERED IN NUC COST REG (NCRC) (190,042) 0 NUCLEAR POWER - MAINT OF STRUCTURES - ECRC NUCLEAR POWER- MAINT OF MISC NUC PLT- ECRCPRODUCTION -NUCLEAR (35,400) 0 0 0 (18) 0 (27, 162) 0 (252,622) 23 24 25 26 27 28 29 30 31 Type of Data Shown: _x_ Projected Test Year Ended 12/31/17 OTHER POWER - GAS RESERVES - GAS WELLS EXPENSES OTHER POWER- OTHER EXPENSES- DEFERRED CAPACITY- CEDAR BAY OTHER POWER - OTHER EXPENSES - GAS RESERVES OTHER POWER- OPERATION SUPERVISION & ENGINEERING- ECRC OTHER POWER- FUEL - OIL, GAS & COAL OTHER POWER- MISC OTHER POWER GEN EXP- ECRCOTHER POWER -ADDITIONAL SECURITY OTHER POWER- MAINTENANCE SUPERVISION & ENGINEERING- ECRC OTHER POWER- MAINT OF STRUCTURES- ECRC32 31 Supporting Schedules: C-2 (2,679) (90,032) (58,188) (240) (2,323,846) (1,851) (1,270) (228) (323) Recap Schedules: Page 2 of4 0 & M ADJUSTMENTS BY FUNCTION Schedule C-38 EXPLANATION: Provide the detail of adjustments made to test year per books 0 & M expenses by function. FLORIDA PUBLIC SERVICE COMMISSION WITNESS: Kim Ousdahl DOCKET NO.: 160021-EI (1) (2) (3) FUNCTION (A) ADJUSTMENT ($000) EXPLANATION (B) 1 2 3 4 5 6 7 OTHER POWER- MAINT GEN & ELECT PLT- ECRCOTHER POWER- MAINT MISC OTH PWR GEN- ECRCOTHER POWER- OTHER EXPENSES- DEFERRED FUEL FPSC OTHER POWER- OTHER EXPENSES- DEFERRED CAPACITY OTHER POWER- OTHER EXPENSES - DEFERRED - ECRC OTHER POWER- OTHER EXPENSES- DEFERRED FUEL FERC 8 PRODUCTION - OTHER (3,992) (29) (232) 0 0 0 (2,482,911) 9 10 11 OTHER POWER- PURCHASED POWER- INTERCHANGE RECOV OTHER POWER- UPS CAPACITY CHGS- (201 ,253) (161 ,357) 12 13 14 POWER SUPPLY (362,610) TRANS EXPENSE BY OTHERS FPL SALESTRANS EXP - INTERCHANGE RECOVERABLE TRANS EXP- MAINT OF STATION EQUIP- ECRC- (1,875) (2,129) (1,184) 17 18 19 20 21 TRANSMISSION (5,188) DIST EXP - LMS-LOAD CONTROL RECOVERABLE -ECCR DIST EXP- MAINT-LMS-LOAD CONTROL RECOVERABLE -ECCR DIST EXP- MAINT OF STATION EQUIP- ECRC- (1,536) (1,262) (3,327) 22 DISTRIBUTION (6,125) 23 24 25 GUST ACCT EXP - UNCOLLECTIBLE ACCOUNTS GUST ACCT EXP- UNCOLL ACCTS- STORM SECURITIZATION (107) CUSTOMER ACCOUNTS (107) 15 16 26 27 28 29 30 31 GUST SERV & INFO - SUPERVISION - ECCR RECOVERABLE GUST SERV & INFO- GUST ASSISTANCE EXP- ECCR RECOV GUST SERV & INFO - INFO & INST ADV- ECCR RECOV GUST SERV & INFO- MISC GUST SERV & INFO EXP- ECCR CUSTOMER SERVICE & INFORMATION 32 33 Supporting Schedules: C-2 12/31/17 Prior Year Ended__)__)_ Historical Test Year Ended__)__)_ COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Line No. Type of Data Shown: _x_ Projected Test Year Ended 0 (5,239) (34,884) (8,566) (3,438) (52,128) Recap Schedules: Schedule C-38 0 & M ADJUSTMENTS BY FUNCTION FLORIDA PUBLIC SERVICE COMMISSION Page 3 of 4 EXPLANATION: Provide the detail of adjustments made to test year per books 0 & M expenses by function. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: Projected Test Year Ended 12/31/17 Prior Year Ended_)_)_ Historical Test Year Ended_)_)_ DOCKET NO.: 160021-EI WITNESS: Kim Ousdahl Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 (1) (2) (3) FUNCTION (A) ADJUSTMENT ($000) EXPLANATION (B) SALES EXPENSES 0 0 SALES EXPENSES A&G EXP- INJURIES & DAMAGES- FUEL A&G EXP - OUTSIDE SERVICES - GAS RESERVES MISC GENERAL EXPENSES - FREC A&G EXP- ADMINISTRATIVE & GENERAL SALARIES A&G EXP - OFFICE SUPPLIES AND EXPENSES A&G EXP- ADMINISTRATION FEES- FREC A&G EXP - EXPENSES TRANSFERRED - FREC A&G EXP - SERVICING FEES - FREC OUTSIDE SERVICES LEGAL - CAPACITY CLAUSE A&G EXP - PROPERTY INSURANCE A&G EXP- INJURIES & DAMAGES- CPRC A&G EXP- INJURIES & DAMAGES- NUC A&G EXP- INJURIES & DAMAGES- ECCR A&G EXP- INJURIES & DAMAGES- ECRC A&G EXP- EMP PENSIONS & BENEFITS- FUEL A&G EXP - EMP PENSIONS & BENEFITS - ECRC A&G EXP - EMP PENSIONS & BENEFITS - CAPACITY A&G EXP - EMP PENSIONS & BENEFITS - NUC A&G EXP - EMP PENSIONS & BENEFITS - ECCR A&G EXP- DUPLICATE CHARGES CR- ECCR COSTS DEFERRED A&G EXP - MISC GENERAL EXPENSES A&G EXP - STORM DEFICIENCY RECOVERY A&G EXP - RENTS - ECCR A&G EXP - MAINT GENERAL PLANT - ECRC ADMINISTRATIVE & GENERAL TOTAL ADJUSTMENTS 31 32 33 Supporting Schedules: C-2 '(0) (1,412) 0 (27,161) (438) (516) 451 0 0 0 (726) 0 (109) 0 (30) (237) (222) 0 (1,653) (2,253) (2,369) (483) 0 (13) (37,171) (3,566, 713) Recap Schedules: l 0 & M ADJUSTMENTS BY FUNCTION Schedule C-38 FLORIDA PUBLIC SERVICE COMMISSION Page 4 of 4 EXPLANATION: Provide the detail of adjustments made to test COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _x_ Projected Test Year Ended 12/31/17 Prior Year Ended_/_)_ Historical Test Year Ended_/_)_ DOCKET NO.: 160021-EI WITNESS: Kim Ousdahl year per books 0 & M expenses by function. Line No. (1) (2) (3) FUNCTION (A) ADJUSTMENT ($000) EXPLANATION (B) 1 2 3 4 (A) THIS MFR CONTAINS COMMISSION ADJUSTMENTS ONLY. (B) REFER TO MFR C-3 FOR EXPLANATIONS OF ADJUSTMENTS. 5 6 7 Totals may not add due to rounding. 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Supporting Schedules: C-2 Recap Schedules: BENCHMARK YEAR RECOVERABLE 0 & M EXPENSES BY FUNCTION Schedule C-39 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI Line No. Provide adjustments to benchmark year 0 & M expenses related to expenses recoverable through mechanisms other than base rates. Explain any adjustments. Type of Data Shown: _x_ Projected Test Year Ended 12/31/13 Prior Year Ended_/_/_ Historical Test Year Ended_/_/_ Witness: Kim Ousdahl ($000) (1) (2) (3) (4) FUNCTION BENCHMARK YEAR ALLOWED O&M (A) ADJUSTMENTS FOR NON-BASE RATE EXPENSE RECOVERIES BENCHMARK YEAR ADJUSTED O&M 2 3 4 5 6 7 8 9 10 PRODUCTION - STEAM PRODUCTION - NUCLEAR PRODUCTION - OTHER OTHER POWER SUPPLY TRANSMISSION DISTRIBUTION CUSTOMER ACCOUNTS CUSTOMER SERVICE AND INFORMATION SALES EXPENSES ADMINISTRATION & GENERAL 11 12 Total 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 EXPLANATION: Page 1 of 1 85,366 406,557 161,143 6,299 47,189 286,102 149,954 12,851 15,170 388,309 85,366 406,557 161,143 6,299 47,189 286,102 149,954 12,851 15,170 388,309 1,558,941 1,558,941 NOTES: A) CONSISTENT WITH FPL'S LAST RATE CASE (DOCKET NO. 120015-EI, ORDER NO. PSC-13-0023-S-EI). Totals may not add due to rounding. Supporting Schedules: Recap Schedules: C-37 Schedule C-40 0 & M COMPOUND MULTIPLIER CALCULATION FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 160021-EI Page 1 of 1 For each year since the benchmark year, provide the amounts and percent increases associated with customers and average CPl. Show the calculation for each compound multiplier. Type of Data Shown: _X_Projected Test Year Ended 12/31/17 _X_ Prior Year Ended 12/31/16 _X_ Historical Test Year Ended 12/31/15 Witness: Rosemary Morley (2) (3) Total Customers Amount %Increase Compound Multiplier Amount %Increase Compound Multiplier Inflation and Growth Compound Multiplier 2013 4,626,934 1.1% 1.000000 232.962 1.5% 1.000000 1.000000 2 2014 4,708,829 1.8% 1.017700 236.712 1.6% 1.016099 1.034084 3 2015 4,775,382 1.4% 1.032083 237.000 0.1% 1.017334 1.049973 4 2016 4,845,390 1.5% 1.047214 241.714 2.0% 1.037568 1.086556 5 2017 4,917,036 1.5% 1.062699 247.732 2.5% 1.063400 1.130074 (1) Line Year No. (4) (6) (5) Average CPI-U (1982-84 (7) =100) (8) 6 7 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. 8 9 10 11 12 13 14 15 16 Supporting Schedules: F-8 Recap Schedules: C-37, C-34, C-39, C-35, C-33 - ---------------------------------------------------------------------------------------------------------------------------------. 0 & M BENCHMARK VARIANCE BY FUNCTION Schedule C-41 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: EXPLANATION: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Provide a schedule of operation and maintenance expense by function for the test year, the benchmark year and the variance. For each functional benchmark variance, provide the reason(s) for the difference. DOCKET NO.: 160021-EI LINE NO. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Page 1 of 1 Type of Data Shown: _x_ Projected Test Year Ended 12/31/17 Prior Year Ended__)___/ _ Historical Test Year Ended _ / _ /___ Witness: Kim Ousdahl, Roxana Kennedy ($000) (1) (2) (3) (4) (5) 2017 O&M EXPENSE ADJUSTMENTS (A) 2017 ADJUSTED O&M EXPENSES (2)-(3) 2017 ADJUSTED BENCHMARK FUNCTION TEST YEAR 2017 TOTAL COMPANY PER BOOKS (6) 2017 ADJUSTED BENCHMARK VARIANCE (4)-(5) (7) REASON FOR VARIANCE PRODUCTION -STEAM 446,375 377,494 68,882 90,778 (21,897) Not Applicable PRODUCTION -NUCLEAR 628,171 264,375 363,795 432,332 (68,537) Not Applicable 2,652,889 2,487,308 165,581 171,360 (5,778) Not Applicable 369,134 362,610 6,523 6,699 (175) Not Applicable TRANSMISSION 71,988 23,679 48,309 53,328 (5,019) Not Applicable DISTRIBUTION 300,385 6,125 294,260 323,317 (29,057) Not Applicable CUSTOMER ACCOUNTS 108,723 107 108,616 169,459 (60,843) Not Applicable CUSTOMER SERVICE & INFORMATION 66,065 52,128 13,938 14,523 (585) Not Applicable SALES EXPENSE 14,242 0 14,242 17,143 (2,901) Not Applicable 349,177 37,170 312,006 438,818 (126,811) Not Applicable 5,007,149 3,610,996 1,396,152 1,717,756 (321,604) PRODUCTION -OTHER POWER SUPPLY- OTHER ADMINISTRATIVE & GENERAL TOTAL 22 23 24 25 26 27 28 29 NOTES: (A) IN ADDITION TO THE COMMISSION ADJUSTMENTS REFLECTED ON MFR C-3 AND C-38, THE FOLLOWING ITEMS HAVE ALSO BEEN ADJUSTED OUT OF O&M EXPENSES CONSISTENT WITH FPL'S LAST RATE CASE (DOCKET NO. 120015-EI, ORDER NO. PSC-13-0023-S-EI), AND ORDER NOS. 13537, 13948, 13948-A, AND 14005: NON-RECOVERABLE FUEL, AND TRANSMISSION OF ELECTRICITY BY OTHERS. Supporting Schedules: C-37 Recap Schedules: FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES. DOCKET NO.: 160021-EI (1) Line No. Page 1 of 1 HEDGING COSTS Schedule C-42 Account No. (2) Account Title EXPLANATION: Type of Data Shown: X Projected Test Year Ended 12/31/17 XPriorYearEnded 12/31/16 £Historical Year Ended 12/31/15 Provide hedging expenses and plant balances by primary account for the test year and the preceding three years. Hedging refers to initiating and/or maintaining a non-speculative financial and/or physical hedging program designed to mitigate fuel and purchased power price volatility for the utility's retail ratepayers, exclusive of the costs referenced in Paragraph 3 , Page 5 of Order No. PSC-02-1484-FOF-EI. Show hedging expenses and plant recovered through base rates separate from hedging expenses and plant recovered through the fuel clause. (3) (4) 2QH Year Base Rates Clause (6) 2015 Historical Year Base Rates Clause (5) Witness: Kim Ousdahl, Robert E. Barrett, Jr. (7) (8) 2016 Prior Year Base Rates Clause EXPENSES ($) 2 Incremental Hedging Expense 3 4 0 0 0 Incremental Hedging Costs (1) 501115 5 0 0 0 Pensions & Weffare- Fuel Clause Recovery (2) 926226 6 7 0 0 0 Fuel-Non Recoverable-Non M&S Expense-Oil (1) 501210 8 0 0 0 Fuel-Non Recoverable-Non M&S Expense-Gas (1) 501210 9 0 0 0 Fuel-Non Recoverable-Non M&S Expense-Oil (1) 547210 10 0 0 0 Fuel-Non Recoverable-Non M&S Expense-Gas (1) 547210 11 12 13 0 0 0 Total Hedging Expense 14 15 16 17 18 19 ANNUAL PLANT IN SERVICE 20 21 0 0 0 0 0 0 Hedging related capital investment 22 23 24 25 26 0 0 0 0 0 0 Total Hedging investment 27 28 29 NOTES: (1) Beginning in March 2010 recovery of incremental hedging costs moved from clause to base rates consistent with Order No. PSC-1 0-0153-FOF-EI. Once FPL began to recover 30 incremental hedging costs through base rates in March 2010, FPL started recording those costs in FERC accounts 501210 and 547210 along with other fuel-related base rate 31 costs, so the incremental hedging costs are no longer separately budgeted or tracked. 32 (2) Account 926226 Pensions & Welfare- Fuel Clause Recovery included Corporate Payroll Loadings- Pension, Welfare, Taxes, Insurance applicable to Account 501115. Costs 33 are no longer recorded in Account 501115, so no corresponding costs are contained in Account 926226. 34 35 Recap Schedules: Supporting Schedules: (10) 2017 Test Year Base Rates Clause (9) 0 0 0 0 0 0 0 0 0 0 0 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: Page 1 of 1 SECURITY COSTS Schedule C-43 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: _X_ Projected Test Year Ended 12/31/17 _X_ Prior Year Ended 12/31/16 _X_ Historical Test Year Ended 12/31/15 EXPLANATION: Provide a schedule of security expenses and security plant balance by primary account and totals for the test year and the preceding three years. Show the security expenses recovered through base rates separate from security expenses recovered through the fuel/capacity clauses. Show the plant balances supporting base rates separate from the plant balances supporting the fuel/capacity clauses. Provide only those security costs incurred after, and as a result of, the terrorist events of September 11, 2001. Witness: Kim Ousdahl, Robert E. Barrett, Jr., Mitchell Goldstein, Roxane R. Kennedy DOCKET NO.: 160021-EI Line No. (2) Account No. Account Title 2014 Base Rates Clause (7) (6) (5) (4) (3) (1) 2015 Base Rates Clause 2016 Base Rates (8) Clause (10) (9) 2017 Base Rates Clause EXPENSES 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Nuclear Payroll Taxes- Incremental Security Heightened Security Expense- Nuclear Nuclear Contractor Workmen's Camp- Heightened Security Nuclear Employee Workmen's Camp - Heightened Security Nuclear Employee Pensions & Benefits - Heightened Security Fossil Tax Other Than Inc Tax- Payroll Tax Fossil Employee Workman's Camp Fossil Employee Pensions & Benefits Fossil Plant Security- Steam Power Fossil Plant Security - Other Power 1 Various Fossil NERC CIP Compliance- Critical Cyber Assets< > 921.100 Expenses (includes security expenses for Information management (IM)) 408.175 524.220 925.104 925.115 926.205 408.175 925.115 926.205 506.075 549.075 Total Security Expense $0.00 $0.00 $0.00 $0.00 $0.00 $11,649 $809 $42,618 $0.00 $0 $114,227 $32,704,017 $352,906 $5,089 $184,210 $25,910 $1,549 $41,972 $1,594,968 $4,393,480 $0.00 $0.00 $0.00 $0.00 $0.00 $9,687 $728 $35,392 $0.00 $0.00 $132,461 $32,608,948 $292,915 $3,422 $220,234 $25,837 $2,103 $40,821 $1,258,012 $2,256,546 $172,066 $515,000 $0.00 $0.00 $220,669 $243,000 $0.00 $0.00 $742,142 $39,418,327 $509,476 $36,841,299 $123,916 $0 $0.00 $38,299,825 $681,731 $0.00 $4,600 $0.00 $167,150 $0.00 $32,345 $38,451 $2,986 $5,311 $44,413 $152,704 $1,648,233 $0.00 $0.00 $3,043,823 $0 $0.00 $0.00 $0.00 $0.00 $11,782 $2,500 $149,962 $0.00 $0.00 $127,670 $34,946,054 $719,034 $4,549 $170,344 $30,971 $2,296 $42,046 $455,821 $1,353,935 $0.00 $0.00 $506,791 $200,000 $0.00 $0.00 $1,669,734 $44,049,022 $871,035 $37,852,720 $1,745,831 $1,845,170 $0 $12,861,058 $0.00 $880,000 $2,135,401 $0 $800,000 $1,749,890 $21,054,884 $0 $2,725,170 $14,606,890 $2,935,401 $22,804,774 $998,268 $475,000 2 ANNUAL PLANT IN SERVICE< > 21 22 $752,022 $196,902 $492,273 $0 101.000 Security capital investment- PGD 23 $3,458,520 $0 $33,659 $0 101.000 Security capital investment- Nuclear 24 $0 $0.00 $508,000 $440,000 101.000 Intangible Plant (IM Security) 25 26 $4,210,542 $704,902 $525,932 $440,000 Total Security Investment 27 28 29 30 31 NOTE: 32 (1) Base activities are not specifically tracked or recorded. As such, the amounts reflected are estimated based on time spent on base incremental security activities. 33 (2) Amounts reflected represent the ending plant in service balances for each year. 34 35 C-2 Recap Schedules: Supporting Schedules: Page 1 of 1 REVENUE EXPANSION FACTOR Schedule C-44 FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: Type of Data Shown: Provide the calculation of the revenue expansion factor for the test year. _x_ Projected Test Year Ended 12/31/17 Prior Year Ended_/_)_ Historical Test Year Ended_)_/_ COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Witness: Kim Ousdahl DOCKET NO.: 160021-EI Line No. 1 REVENUE REQUIREMENT (1) (2) Description Percent 1.00000 2 3 REGULATORY ASSESSMENT RATE 0.00072 BAD DEBT RATE 0.00065 NET BEFORE INCOME TAXES (1)- (3)- (5) 0.99863 STATE INCOME TAX RATE 0.05500 STATE INCOME TAX (7) X (9) 0.05492 NET BEFORE FEDERAL INCOME TAX 0.94370 FEDERAL INCOME TAX RATE 0.35000 FEDERAL INCOME TAX (13) X (15) 0.33030 REVENUE EXPANSION FACTOR (13)- (17) 0.61341 NET OPERATING INCOME MULTIPLIER (100% I LINE 19) 1.63024 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Totals may not add due to rounding. Supporting Schedules: C-11 Recap Schedules: A-1