BEFORE THE FLORIDA PUBLIC SERVICE COMMISSION DOCKET NO. 120015-El FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES MINIMUM FILING REQUIREMENTS 2013 TEST YEAR VOLUME 2 OF 7 CTION C: NET OPERATING INCOME . O M L\y-SE SCHEDULES & INDEX MINIMUM FILING REQUIREMENTS (MFRs) SECTION C NET OPERATING INCOME SCHEDULES - C-12 ADMINISTRATIVE EXPENSES C-13 C-14 C-14 C-15 C-15 C-16 C-16 MISCELLANEOUSGENERAL EXPENSES ADVERTISING EXPENSES ADVERTISING EXPENSES INDUSTRY ASSOCIATION DUES INDUSTRY ASSOCIATION DUES OUTSIDE PROFESSIONAL SERVICES OUTSIDE PROFESSIONAL SERVICES C-17 PENSION COST C-19 C-20 C-20 C-20 LOBBYING EXPENSES, OTHER POLITICAL EXPENSES AND CIVIC/CHARITABLE CONTRIBUTIONS LOBBYING EXPENSES, OTHER POLITICAL EXPENSES AND ClVlClCHARlTABLE CONTRIBUTIONS AMORTlZATlONlRECOVERY 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 (3-23 INTEREST IN TAX EXPENSE CALCULATION C-24 C-24 PARENT@) DEBT INFORMATION PARENT(S) DEBT INFORMATION C-25 DEFERRED TAX ADJUSTMENT C-26 (2-27 INCOME TAX RETURNS CONSOLIDATED TAX INFORMATION I Test - 2013 & Historical - 201I Historical - 2011 Test 2013 Historical 201I Test 2013 Historical - 2011 Test 2013 Historical - 2011 Test - 2013 & Prior - 2012 & Historical - 201I - I 1 1 1 2 2 I 1 1 Test 2013 1 Historical 1 201 Test - 2013 Test - 2013 Prior - 2012 Historical 2011 Test - 2013 & Prior 2012 & Historical - 201I Test 2013 Historical - 2011 Test - 2013 & Historical 201I Test - 2013 Historical - 2011 Test - 2013 & Prior - 2012 & Historical - 2011 Historical 2011 Test 2013 - - - - - 2 2 2 2 1 3 4 I 1 1 I 1 1 INDEX MINIMUM FILING REQUIREMENTS (MFRs) SECTION C NET OPERATING INCOME SCHEDULES - SCHEDULE DESCRIPTION C-28 MISCELLANEOUSTAX 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 BENCHMARKYEAR RECOVERABLE 0 & M EXPENSES BY FUNCTION C-40 0 & M COMPOUND MULTIPLIER CALCULATION (2-41 0 & M BENCHMARKVARIANCE BY FUNCTION C-42 HEDGING COSTS C-43 C-44 SECURITY COSTS I 1REVENUE EXPANSION FACTOR PERIOD - Historical 2011 Test - 2013 & Prior - 2012 8 Historical - 2011 Test - 2013 Test - 2013 & Historical 2011 Test - 2013 & Historical - 2011 Test - 2013 & Prior - 2012 & Historical - 2011 Historical - 2011 Test - 2013 & Prior 2012 & Historical - 201I Test 2013 & Prior 2012 & Historical - 2011 Test - 2013 Test - 2013 Test - 2013 Test - 2013 & Prior - 2012 & Historical - 2011 Test 2013 Test 2013 & Prior - 2012 & Historical - 2011 Test - 2013 & Prior - 2012 & ]Historical- 2011 ITest - 2013 - - - PAGEe 2 1 1 73 1 1 1 1 1 2 1 1 1 - Schedule C 1 ADJUSTED JURISDICTIONAL NET OPERATING INCOME FLORIDA PUBLIC SERWCE COMMISSION EXPLANATION: COMPANY FLORIDA POWER & LIGHT COMPANY Page 1 of 1 Provide the Calcllalknof jurisdictional ne1operating TYPE OF DATA SHOWN: income for the test year, fhe mor year and the most X PROJECTED TEST YEAR ENDED 12/31/13 -PRIORYEARENDED I I mcanl h i s b i d year. -HISTORICALTEST YEAR ENDED -1-1- AND SUBSIDIARIES DOCKET NO.: 120015-El WITNESS: Kim Ousdahl ($000) (1) LINE NO. (2) DESCRIPTION (3) (4) (5) (6) Q (8) JURISDICTIONAL (9) JURISDICTIONAL (10) JURISDICTIONAL TOTAL COMPANY NON- TOTAL JURISDICTIONAL COMMISSION ADJUSTED PER JURISDICTIONAL ADJUSTED PER BOOKS ELECTRIC ELECTRIC JURISDICTIONAL AMOUNT ADJUSTMENTS COMMISSION COMPANY AMOUNT UTlLlN (2x3) FACTOR (4) X (5) (SCHEDULE C-2) (6) + 6 ') ADJUSTMENTS (8) + (9) 1 2 REMNUE FROM SALES 10,220,581 0 10,220,581 0.986442 10.082.008 (5,815.392) 4,266,616 0 4,266,616 186.174 0 186.174 0.801202 149,163 (8.526) 140,637 0 140,637 10,406,755 0 10,406,755 0.983128 10,231,171 (5,823,918) 4,407.253 0 4,407,253 OTHER O&M 1,830,599 0 1,830,599 0.984380 1,602,005 (245.771) 1,556,233 (13,911) 1,542322 FUEL &INTERCHANGE 3,259,952 0 3,259,952 0.978035 3.191.607 (3,168.140) 23,466 0 23,466 PURCHASEDPOWER 963,410 0 963,410 0.979598 943.754 (943.754) 0 0 0 DEFERRED COSTS 137.248 0 137,248 1.000000 137,248 (137.248) 0 0 0 DEPRECIATION 6 AMORTlZATION 1.132.186 0 1,132,186 0.983223 1,113,192 (276,178) 837.013 (34,253) 802.761 TAXES OTHER THAN INCOMETAXES 1,115,886 0 1.115.886 0.992939 1,108,006 (724,982) 383,026 (11,316) 371.710 591,888 0 591,888 0.984182 582,526 (92,198) 22.946 513.276 (3.185) 0 0.996604 (3.175) 534 0 (2,641) TOTAL OPERATING EXPENSES 9,027,984 0 9,027,984 0.983073 8.875.164 (5,587,738) 3,287,426 (36,532) 3,250,894 NET OPERATING INCOME 1.378,771 0 1378,771 0.983480 1,356,007 (236,160) 1,119.827 36,532 1,156,359 3 4 OTHER OPERATING REVENUES 5 6 TOTAL OPERATINGR M N U E S 7 8 9 10 11 12 13 14 15 16 17 18 19 20 INCOME TAXES 21 22 (GAINflOSS ON DISPOSAL OF P M (3.185) 23 24 25 26 27 28 29 TOTALS MAY NOT ADD DUE TO ROUNDING. 30 Supporting Schedules:GZ, C-3.G4 RecapSchedules: A-1 - Schedule C 1 Page 1 of 1 ADJUSTED JURISDICTIONALNET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: Provide the calculation ofjurtsdldionalnet operating M P E OF DATA SHOWN: - PROJECTEDTESTYEAR ENDED X PRIOR YEAR ENDED 12/31/12 - HISTORICALYEAR ENDED I income for the test year, the prior year and the most COMPANY: FLORIDA P O M R (L LIGHT COMPANY recent historical year. AND SUBSIDIARIES DOCKET NO. 120015-EI LINE DESCRIPTION TOTAL COMPANY PER BOOKS NO. (3) (4) I I Whess: Kim Ousdahl ($000) (2) I (6) (7) (8) JURISDICTIONAL JURISDICTIONAL (1 0) (9) JURISDICTIONAL NON- TOTAL JURISDICTIONAL COMMISSION ADJUSTED PER JURISDICTIONAL ADJUSTED ELECTRIC ELECTRIC JURISDICTIONAL AMOUNT ADJUSTMENTS COMMISSION COMPANY AMOUNT UTILITY (2)-(3) FACTOR (4) x (5) (SCHEDULE C-2) (6) + (7) ADJUSTMENTS (8) (9) + 1 2 REVENUE FROM SALES 10,018,841 0 10,018.841 0.984315 9,861,694 (5,617,511) 4,244,183 0 4,244.183 OTHER OPERATING REVENUES 182,303 0 182.303 0.800818 145.991 (8.879) 137,112 0 137,112 TOTAL OPERATING REVENUES 10.201,144 0 10,201,144 0.981036 10,007,886 (5,626,391) 4,381,295 0 4,381,295 OTHER OBM 1,802,926 0 1,802,926 0.984587 1,775,138 (296,127) 1,479,011 1,479,011 FUEL 8 INTERCHANGE 3,402,875 0 3.402.875 0.979022 3,331,491 (3,315.814) 15.677 15.677 PURCHASED POWER 982,190 0 962.190 0.979628 942.588 (942.588) 0 0 DEFERRED COSTS (58,441) 0 (58.441) 1.233762 (72,102) 72,102 0 0 DEPRECIATION&AMORTIZATION 726,795 0 726,795 0,980184 712,393 (263,269) 449,104 1,056,212 0 1,056,212 0.992944 1,048,760 (679.413) 369,347 0 369,347 733,055 0 733,055 0.983353 720,652 (W496) 670,355 0 670,355 (3.655) 0 (3,655) 0.996796 (3,644) 578 0 (3.066) TOTAL OPERATING EXPENSES 8,821,958 0 8,621,958 0.Q80691 8,455,478 2,980,429 0 2,980,429 NETOPERATING INCOME 1.579.187 0 1,579,187 0.982917 1,552,209 1,400.866 0 1,400,886 3 4 5 6 7 8 9 10 11 12 13 14 15 16 449,104 17 18 TAXES OTHER THAN INCOME TAXES 19 20 INCOME TAXES 21 22 (GAIN)/LOSS ON DISPOSAL OF P U N T (3,086) 23 24 (5,475,047) 25 26 27 28 29 TOTALS MAY NOT ADD DUE TO ROUNDING. 30 supportingschedules: c-2. c3 Recap Schedules: Schedule C - 1 FLORIDA PUBLIC SERVlCE COMMISSION COMPANY: Page 1 of 1 ADJUSTED JURISDICTIONAL NET OPERATING INCOME EXPLANATION: Providethe -Awlation of jurididiond net operating TYPE OF DATA SHOWN: income for the lest year, the prior year and the most -PROJECTED TEST YEAR ENDED -PRIORYEARENDED recent historical year. FLORIDA POWER & LIGHT COMPANY HISTORICAL TEST YEAR ENDED 12/3111I AND SUBSIDIARIES WITNESS: DOCKET NO.: I I I I Kim Ousdahl 120015EI LINE (1) (2) DESCRIPTION PER BOOKS TOTAL COMPANY No. (3) (4) NON- TOTAL ELECTRIC ELECTRIC (2) UTILITY 1 REVENUE FROM SALES 2 OTHER OPERATING REVENUES - (3) (5) (6) (7) (8) JURISDICTIONAL JURISDICTIONAL (9) (10) JURISDICTIONAL JURISDICTIONAL COMMISSION JURISDICTIONAL AMOUNT ADJUSTMENTS ADJUSTED PER JURISDICTIONAL COMMISSION COMPANY ADJUSTED AMOUM FACTOR (4) X (5) (SCHEDULE C-2) (6) + (7) ADJUSTMENTS (8) + (9) 10,410.539 0 10.410,539 0.988087 10,265,485 (6,048,393) 4,217,092 0 4,217,092 198,671 0 198,671 0.849397 168,751 (31,868) 136,883 0 136.883 10,609,210 0.983507 10,434,235 (6,080.261) 4,353,975 0 4,353,975 1.410,788 0 1,410,788 16.188 0 16,188 3 TOTAL OPERATING REVENUES 10,609,210 0 4 OTHER O a M 1.713.480 0 1,713.480 0.984475 1,686,878 (276.090) 5 FUEL & INTERCHANGE 3,765,668 0 3,765,668 0.979585 3,688,790 (3,872,602) 8 PURCHASED POWER 976,229 0 976,229 0.979942 956,647 (956.647) 0 0 0 7 DEFERRED COSTS 204,874 0 204.874 1.000121 204,899 (204,899) 0 0 0 866,769 0 866,769 0.981141 850,423 (122.131) 728,291 0 728,291 1,064,817 0 1.064.817 0.992857 1,057211 (719,358) 337,853 0 337,853 632,146 0 632,146 0.987350 624,150 (25,853) 598,296 0 598,296 (2,002) 0 (2,002) 0.997335 0 (1,722) TOTAL OPERATING EXPENSES 9,221.981 0 9,221,981 0.983195 9,067.002 (5,977,307) 3,089,695 0 3,089,695 NET OPERATING INCOME 1,387,229 0 1,387,229 0.985586 1.367.234 (102,954) 1,264.280 0 1,264,280 8 DEPRECIATION& AMORTUATION 9 TAXES OTHER THAN INCOME TAXES 10 INCOME TAXES 11 (0AIN)iLOSS ON DISPOSAL OF PLANT 12 13 (1,996) 274 (1,722) 14 15 18 17 TOTALS MAY NOT ADD DUE TO ROUNDING. Supporting Schedules: C-2, C-3,C4 Recap Schedules: NET OPERATINGNCOM AMJSTMENTS SCHEDULEC-2 FLORIDAPUBUCSERVE€COMMISSION COMPANY: PAGE 1 OF3 EXPUNATION: PROWOE A SCNWLE OF NET opERAnffiINCOUE mmws FOR ME TESTYEAR, THE PRY)RYEAR AH)THE MOST RECENT HISTORICALYUR PROWM T K DETALS OF ALL ADJUSTMENTS ON S M W E C-3. FLORIDA POWER 6 UGHTCOMPANY AND SUBslDlARlES TYPE OF DATA W W N : X PROJECTEDTEST YEAR ENDED - -PRIORYEAR ENDEDJJ-HlSTORlCAL YEAR ENDED JJ- WCKETNO.: 120015-EI LINE No. 1 2 WKNSS: WmOusdahl DESCRIPTION REVENUEFROMSALES JURISDICTIONAL AMOUNT SCHEDULE 0 1 COL 6 - AVIATION CAPACITY COST EXPENSES RECOVERY CONSERVATION COST RECOVERY ECONOMIC DEMLOPMENT ENMROWENTM COST RECOVERY WCUTM COMPENSATION 5% FINANCIAL PUNNM FRANCHSE FRANCWM REMNUE NELCOST REC RETAIL 0 (457,297) (3,680,491) 0 0 0 (3,680,491) WENSE SERVlCES 10.002.W8 0 (817.068) (139,653) 0 0 0 149,163 0 0 (1,222) 0 0 0 3 4 OTHER OPERATINGRMNUES ~- 5 6 TOTAL OPERATINGREVENUES 10,231,171 0 (817.W (140,875) 0 (2m.372) 0 0 (467.297) 7 8 OTHER OhM 1.802.005 (187) (43.498) (130,734) (148) (31.917) (499) 0 0 (5.870) 9 10 FUEL6 INTERCHANGE 3.191.BO7 0 0 0 0 0 0 0 0 (3.168.140) PURCHASED POWER 043,754 0 (486.384) 0 0 0 0 0 0 (457.370) DEFERREDCOSTS 137,248 0 637.306) 0 0 0 0 0 0 (39,943) MPREMTION 6 AMORTlUTlON 1.113.192 0 (114.175) (7,985) 0 0 0 0 0 TAXESOTHER THAN INCOMETAXES 1.lLW.008 0 (769) 0 0 0 (445.535) (11.782) 64 (28.906) 57 10.978 193 171.865 (171.865) (2,523) 0 0 0 0 0 0 0 0 11 12 13 14 15 18 17 18 19 20 INCOMETAXES 582.526 (33.022) (2,628) 21 22 23 24 25 (GAJN)/LOSS ONDISPOSALOF PLANT TOTAL OPERATINGMPENSES 8.875.164 (103) 26 E TOPERATINGINCOME 1.358.007 103 (3~7~) ~~~ (771.038) (139.613) 631) (116.043) (17.481) (307) (273,870) (163.627) (3.676.474) (46,029) (1282) 91 (83.428) 17.481 307 273.670 (273.870) (4.017) 27 28 29 30 31 32 NOTE: TOTALS MAY NOT MD W E TO ROUNDING. 33 %PP0RTffi SCHEDULES: RECAP SCl€DULES: C-1, W - PAGE 2 OF 3 SCHEDULEC 2 NET OPERATING INCOMEADJUSTMENTS FLORIDA PUBLICSERVICE COMMISSION EXPIANATION: PROVIDE A SCHEDULEOF NET OPERATINGINCOMEADJUSTMENTS FOR THE TEST YEAR, THE PRIOR YEAR AND THE MOST RECENT HISTORICALYEAR. PROMDETHE DETAILSOF ALL ADJUSTMENTS ON SCHEDULE W. COMPANY. FLORIDA POWER EL LIGHT COMPANY AND SUBSIDIARIES 1 2 3 4 -PRIOR YEAR ENDED-/-/-HISTORICALYEAR ENDED -I-/- (WO) DOCKETNO.: 120015EI LINE NO. TYPE OF DATA SHOWN: X PROJECTEDTEST YEAR ENDED 12/31113 - DESCRIPTION GROSS RECEIPTS TAX INDUSTRY ASSOCIATION DUES INTEREST SYNCHRONIZATION WITNESS: Kim Ousdahl INTERESTTAX DEFICIENCIES MARTIN AND MANATEE ESP NUCLEAR UPRATES STORM DEFICIENCY RECOVERY TOTAL COYMISSION ADJUSTMENTS JURISDICTIONAL ADJUSTED PER COMMISSION (238.373) 0 0 0 0 (184.257) (105,186) (5,615,392) 4,286,616 OTHER OPERATING REVENUES 0 0 0 0 0 0 0 (8.526) 140,637 6 7 TOTAL OPERATING REVENUES (238,373) 0 0 0 0 (184.257) (5,823.918) 4,407,253 8 OTHER OBM 0 (414) 0 1.834 0 (5.249) (245,771) 1.556.233 FUEL B INTERCHANGE 0 0 0 0 0 0 (3,168,140) 23,486 PURCHASEDPOWER 0 0 0 0 (943.754) 0 DEFERREDCOSTS 0 0 0 0 (137.248) 0 DEPRECIATION8 AMORTIZATION 0 0 (1.905) (35.565) (276,178) 837.013 REVENUEFROM SALES 5 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 TAXES OTHER THAN INCOMETAXES INCOMETAXES (OAIN)/LOSS ON DISPOSAL OF PLANT TOTAL OPERATING UPENSES NET OPERATING INCOME (238.334) 0 0 0 0 (25.708) (724.982) 383.026 (15) 1MI 34,474 (631) 735 (45.417) (92.198) 490.328 0 0 0 0 0 0 (238.349) (254) 34,474 254 (34.474) (24) 1,170 534 (2.841) (5,587,738) 3,287,426 (238.lao) 1.119.827 29 30 31 32 33 NOTE: TOTALS MAY NOT ADD W E TO ROUNDING. SUPPORTINGSCHEDULES: RECAPSCHEDULES:'2-1. W SCHEDULEC - 2 FLORIDA PUBLICSERVICECOMMISSION COMPANY: FLORIDA POWR a LIGHT COMPANY AND SUBSIDIARIES mpwnm: TYPE OF DATA Sk!OwN: PROVIDEA SCHEDULEOF NET OPERATING INCOMEADJUSTMENTS FOR THE TEST YEAR, THE PRIOR YEAR AND THE MOST RECENT HISTORICAL YEAR. PROVIDE THE DETAILSOF ALL ADJUSTMENTS ON SCHEWLE C-3. X PROJECTEDTEST YEAR ENDED XW.U3 DOCKET NO. : 120015EI -PRIOR YEAR ENDED -HISTORICALYEAR ENDED -I-/- (sooo) ADJUSTEDPER LINE PAGE 3 OF 3 NET OPERATINO INCOMEADJUSTMENS DESCRIPTION No. CAPE WAVERAL CAFITAL RECOVERY AMORT CONSERVATION PAYROLL LOADINGS WITNESS: KimOuodahl ENWRONMENTAL BASE ADJ SCHEDULE G2 COL. 20 CAPACITY PAYROLL LOADINGS RATE CASE EXPENSE SAP AMORTIZATION AFFILIATES PAYROLL LOADINGS TOTAL ADJUSTMENTS JURISDICTIONAL ADJUSTED PER COMMISSION AND COMPANY 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 REVENUE FROM SALES OTHER OPERATINGREVENUES 4,266,616 0 0 0 0 0 0 0 140,637 0 0 0 0 0 0 0 0 0 4,288,616 0 0 140,637 ~ TOTAL OPERATING REMNUES 4,407,253 0 0 0 0 0 0 0 0 4.407.253 OTHER 0&M 1,558,233 (7.825) 0 (1315) (580) (284) 1,379 (4.706) (13.911) 1,542.322 23,466 0 0 0 0 0 0 0 0 23,466 PURCHASEDPOWER 0 0 0 0 0 0 0 0 0 0 DEFERREDCOSTS 0 0 0 0 0 0 0 0 0 0 DEPRECIATION8 AMORTIZATION 837.013 (18.376) (1.335) 0 0 0 0 0 134,253) 802.761 TAXES OTHER THAN INCOME TAXES 383,026 (10,482) 0 0 0 (153) 0 (11,316) 371,710 INCOMETAXES 490.328 14,193 169 (532) 22.948 513,276 (2.641) 0 0 0 0 (2.641) TOTAL OPERATINGEXPENSES 3,287,428 (22.590) NETOPERATINGINCOME 1,119.827 22,590 FUEL& INTERCHANGE (GAINYLOSS ON DISPOSAL OF PLANT 515 0 (a) 820 700 216 0 0 (1.115) (344) 1.115 344 (a) 268 847 (680) 2.078 0 (3,309) 3.309 3,250,894 38.532 28 29 30 31 32 NOTE: TOTALS MAY NOT ADD W E TO ROUNDING. 33 SUPPORTING SCnEWLES: RECAPSCHEDULES: C-1, C-3 1,156,359 - SCHEDULE C 2 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: PAGE 1 OF2 NET OPERATING INCOME ADJUSTMENTS EXPLANATION: 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 FLORIDA POWER a LIGHT COMPANY TYPE OF DATA SHOWN: -PROJECTED TESTYEAR ENDED -1-1- X PRIOR YEAR ENDED -HISTORICAL YEAR ENDED -I-/- AND SUBSIDIARIES DOCKETNO.: 120015-El (SW) JURISDICTIONAL LINE NO. AMOUNT SCHEWLE GI COL. 6 - AVIATION D(PENSES CAPACITY COST RECOVERY CONSERVATION COST RECOVERY WITNESS: Kim Ousdahl ECONOMIC MVELOPMENT 5% ENVIRONMENTAL COST RECOVERY EXECUTNE COMPENSATION FINANCIAL PUNNING SERVICES FRANCHISE EXPENSE FRANCHISE REVENUE FUEL COST REC RETAIL 1 2 3 REVENUE FROM SALES 4 OTHEROPERATINGREVENUES 5 6 7 TOTAL OPERATING REVENUES 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 9.861.694 0 145,991 0 10,007,686 0 OTHER OaM 1.775,138 (167) FUEL a INTERCHANGE 3.331.491 0 PURCHASED POWER 942,588 0 DEFERREDCOSTS (72,102) 0 712,393 1,048,760 DEPRECIATION a AMORTIZATION TAXES OTHER THAN INCOME TAXES INCOME TAXES (GAINfiOSS ON DISPOSAL OF PLANT 720.852 (3,644) TOTAL OPERATING EXPENSES 8,455,476 NET OPERATING INCOME 1,552,209 (711,044) (185.527) 0 (173,080) 0 0 0 1.284 0 (10,163) 0 0 0 (711,044) (184.243) 0 (183,243) 0 0 0 (49,395) (174,693) (14) (29,168) (36.176) (499) 0 0 (6,650) 0 0 0 0 0 0 0 (3.315.814) (511,281) 0 0 0 0 0 0 0 (431,306) 83.959 0 0 0 0 0 0 0 (11,857) 0 0 0 0 0 0 0 (431.884) (11,401) (2,693) 13,955 193 166,599 0 0 0 0 0 (48,885) 64 0 103 578 (443,286) (3,769,962) 0 0 (651,182) (183.120) (911 (105,401) (22.221 (307) (265.285) (178,001) (3,768,954) (59,862) (1.123) 91 (77.842) 22,221 307 265.285 (265.285) (1,008) 0 0 0 27 28 29 30 31 32 33 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: RECAP SCHEDULES: C-1. C-3 - SCHEDULE C 2 NET OPERATING INCOMEADJUSTMENTS FLORIDA PUBLIC SERVCE COMMISSION EXPLANATION: PROVIDEA SCHEDULEOF NET OPERATINGINCOMEADJUSTMENTS FOR THE TESTYEAR. THE PRIOR YEAR AND THE MOST RECENT HISTORICALYEAR. PROVIDETHE DETAILS OF ALL ADJUSTMENTS ON SCHEDULE C-3. COMPANY: FLORIDA POWER a LIGHT COMPANY AND SUBSIDIARIES PAGE 2 OF 2 TYPE OF DATA SHOWN: -PROJECTEDTEST YEAR ENDED -/-I_ X PRIOR YEAR ENDED12/31/2012 -HISTORICALYEAR ENDED -I/- DOCKET NO.:120015-El WITNESS: Kim Ousdahl INDUSTRY ASSOCIATION DUES INTEREST SYNCHRONIZATION 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 (232.522) 0 0 0 0 0 OTHER OPERATINGREVENUES 0 0 0 0 0 0 TOTAL OPERATINGREVENUES (232.522) 0 0 0 0 OTHER O W 0 (414) 0 1,634 FUEL a INTERCHANGE 0 0 0 PURCHASEDPOWER 0 0 DEFERREDCOSTS 0 DEPRECIATION a AMORTIZATION REVENUE FROM SALES TAXES OTHER THAN INCOMETAXES INCOMETAXES (GAIN)iLOSS ON DISPOSAL OF PLANT TOTAL OPERATINGEXPENSES INTERESTTAX DEFICIENCIES WRTINAN0 MANATEE ESP NUCLEAR UPRATES STORM MFlClENCY RECOVERY TOTAL COMMlSSlON ADJUSTMENTS 0 (102,091) (5,617,511) 4.244.183 0 0 (8.879) 137.112 0 (102,091) (5,626,391) 4,381,295 0 0 (451) (296,127) 1,479,011 0 0 0 0 (3,315,814) 15,677 0 0 0 0 0 (942.588) 0 0 0 0 0 0 0 72,102 0 0 0 0 0 (475) (13.535) (77.713) (263,289) 449.104 (232.483) 0 0 0 0 0 0 (679,413) 369.347 (15) 160 27.363 (630) 183 5,221 (9.230) (50.496) 670,355 0 0 0 0 0 0 0 578 (3.066) (232.498) (254) 27,363 1,004 254 (27.363) GROSS RECEIPTS TAX LINE NO. OTHER RATE CASE ADJUSTMENTS JURISDICTIONAL ADJUSTED PER COMMISSION (8.314) 0 (87.394) (5,475,047) 2.980.429 8.314 0 (14.697) (151,343) 1,400.866 25 26 27 28 29 30 31 32 33 NETOPERATINGINCOME (24) 292 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. SUPPORTINGSCHEWLES: RECAP SCHEDULES C-1, C-3 - PAGE 1 OF2 SCHEDULE C 2 NET OPERATING INCOMEADJUSTMENTS FLORIDA PUBUC SERVICECWMlSSlON EXPLANATION: PROVIDEA SCHEWLE OF NET OPERATING INCOMEADJUSTMENTS FOR THE TESTYEAR, THE PRIORYEAR AND THE MOST RECENT HISTORICALYEAR. PROVIDETHE DETAILS OF ALL ADJUSTMENTSON SCHEWLEC3. COMPANY: FLORIDA POWER 4 UGHT COMPANY AND SUBSlDlARlES TYPE OF DATA SHOWN: -PROJECTEDTEST YEAR ENDED -PRIORYEARENDED I I X HISTORICALYEARENDED WNESS: Kkn0usd.M DOCKET NO.: 120015El JURISMCnONAL LINE NO. AVIATION- CONSERVAllON COST ECONOMIC MMLOPMENT ENVIRONMENTAL COST RECOVERY RECOVERY 5% RECOVERY CAPACITY EXPENSES AMOUNT SCHEWLE Cl COL e COST EXECUTIVE FINANCIAL FRANCHISE COMPENSATION PLANNING EXPENSE SWCES FUELCOST RECRETAJL FRANCHISE REVENUE 1 2 REVENUEFROMSALES 10,285,485 0 (147,924) 0 0 188.751 0 0 0 0 0 0 (473.364) (4,327,941) 0 0 0 (1,302) 3 4 OTHER OPERATINGREVENUES -___ 5 6 7 8 9 10 11 12 13 14 15 16 17 16 19 20 21 22 23 24 TOTAL OPERATINGREVENUES (147,924) 10,434,235 0 0 0 0 (473,384) (4,329,243) (24) (28.076) (411) 0 0 (12,924) OTHER OBM 1,688,878 FUELh INTERCHANGE 3,888,790 0 0 0 0 0 0 (3,672,802) PURCHASED POWER 958.847 0 0 0 0 0 0 (472.854) MFERREDCOSTS 204,69B 0 0 0 0 0 0 (159,317) DEPRECIATIONh AMORTIZATION 850,423 C1 w , 0 0 0 0 0 0 1.057.211 (170) 0 0 0 (461,190) (12,175) (3,102) 10,830 158 177,934 (177,904) (3.257) 0 0 0 0 (190,079) (4.324.057) TAXES OTHER THAN INCOMETAXES INCOMETAXES (GAINYLOSS ON DISPOSALOFPLANT ~138.3~ 624,150 262 (1.888) 0 9 0 0 0 (47,746) 274 0 -TOTAL OPERATINGEXPENSES 9.067.002 (418) (619,760) (146,808) (15) (w57) (17.245) 28 (253) (283,286) -~ 25 NET OPERATINGINCOME 137.234 418 3,100 (1,117) 15 (maze) 17,245 253 283,286 (283,286) (5.188) 27 28 29 30 31 32 33 NOTE TOTALS MAY NOT ADD DUE TO ROUNDING. SUPWRTING SCHEDULES: RECAPSCHEDULES:C-1. C 3 I I SCHEDULEC - 2 NET OPERATING INCOMEADJUSTMENTS FLORIDAPUBLICSERVICE COMMISSION EXPLANATION: PROVIDEA SCHEDULEOF NET OPERATING INCOMEADJUSTMENTS FOR THE TEST YEAR, THE PRIOR YEAR AND THE MOST RECENT HISTORICAL YEAR. PROVIDETHE DETAILS OF ALL ADJUSTMENTS ON SCHEDULEC 3 COMPANY: FLORIDA POWER a LIGHT COMPANY PAGE 2 OF 2 TYPE OF DATA SHOWN: -PROJECTEDTEST YEAR ENDED -PRIORYEARENDED / / AND SUBSIOWRIES I I X HISTORICALYEAR ENDED 12/31/2011 (Sow W K E T NO.: 120015-El WITNESS: KimOusdahl COMMISSIONADJUSTMENTS (12) GROSS RECEIPTS TAX 1 2 3 4 (19) STORM DEFICIENCY RECOVERY (21) JURISDICTIONAL ADJUSTED PER COMMISSION (15) INTEREST TAX DEFICIENCIES (16) MARTINAND MANATEE ESP (242,360) 0 0 0 0 0 0 (100,323) 4.217.092 OTHER OPERATINGREVENUES 0 0 0 0 0 0 0 0 136.883 TOTAL OPERATINGREVENUES (242,360) 0 0 0 0 0 (100,323) OTHER 0 8 M 0 (1,072) 0 772 0 0 FUEL 8 INTERCHANGE 0 0 0 0 0 0 PURCHASEDPOWER 0 0 0 0 0 DEFERREDCOSTS 0 0 0 0 0 0 0 (242.079) 0 0 (108) 414 0 0 (242.188) (659) REVENUE FROM SALES (18) OTHER RATE CASE ADJUSTMENTS (20) (14) INTEREST SYNCHRONIZATION LINE NO. (17) NUCLEAR UPRATES TOTAL COMMISSION ADJUSTMENTS (13) INDUSTRY ASSOCIATION DUES 5 6 (6.080.261) 4.353.975 (276.080) 1.410.788 0 (3,672.&32) 16.188 0 0 (956,647) 0 0 0 0 (204,899) 0 0 0 2,568 (73.059) (122,131) 728.291 0 0 0 0 (719.358) 337.853 (298) 0 (991) (10,206) (25.853) 598.296 0 0 0 0 1.577 (84.071) 7 8 (W 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 DEPRECIATION a AMORTIZATION TAXES OTHER THAN INCOME TAXES INCOMETAXES (GAINYLOSSON DISPOSAL OF P U N T TOTAL OPERATING EXPENSES NET OPERATINGINCOME (172) 659 23.834 0 23.834 474 0 0 (23.834) (474) 0 0 (16,252) 274 (5,977,307) (1.722) 3,089,695 1,264,280 30 31 32 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING 33 suppoRnNG SCHEDULES: RECAPSCHEDULES:C-1, C 3 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. TYPE OF DATA SHOWN: X PROJECTEDTEST YEAR ENDED 12/31/13 PRIORYEARENDED / / HISTORICAL YEAR ENDED I I DOCKET NO.: 120015-El WITNESS: Kim Ousdahl (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 PAGE 1 OF 6 ADJUSTMENT TITLE (2) REASON FOR ADJUSTMENT OR OMISSION (PROVIDE SUPPORTING SCHEDULE) (3) ADJUSTMENT AMOUNT ($000) (4) (5) JURISDICTIONALAMOUNT JURISDICTIONAL OF ADJUSTMENT FACTOR (3) x (4) ($000) COMMISSION ADJUSTMENTS - AVIATION EXPENSES CAPACITY COST RECOVERY CONSERVATION COST RECOVERY ECONOMIC DEVELOPMENT 5% ENVIRONMENTAL COST RECOVERY EXECUTIVE COMPENSATION FINANCIAL PLANNING SERVICES FRANCHISE EXPENSE FRANCHISE REVENUE FUEL COST REC RETAIL GROSS RECEIPTS TAX INDUSTRY ASSOCIATION DUES INTEREST SYNCHRONIZATION INTEREST TAX DEFICIENCIES MARTIN AND MANATEE ESP NUCLEAR UPRATES STORM DEFICIENCY RECOVERY TOTAL COMMISSION ADJUSTMENTS (104) 39.535 1,262 (92) 82.627 (17,751) (311) (273.670) 273,670 4,009 24 (258) 35,015 1,019 (1,192) 71,538 13,027 228.347 0.984797 1.164280 1.oooooo 0.984798 1.009702 0.984797 0.984797 1.000000 1.000000 1.001994 1.oooooo 0.984798 0.984556 0.984797 0.981940 1.010924 1.000000 (103) 46,029 1,262 (911 83,429 (17,481) (307) (273,670) 273,670 4,017 24 (2%) 34,474 1,004 (1.170) 72,320 13,027 236,180 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C - 2 RECAP SCHEDULES: C - 1 SCHEDULE C - 3 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER a 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. TYPE OF DATA SHOWN: &PROJECTED TEST YEAR ENDED 12/31/13 -PRIORYEARENDED / / HISTORICAL YEAR ENDED / I DOCKET NO.: 120015-El LINE NO. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 PAGE 2 OF 6 JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS WITNESS: Kim Ousdahl (1) (2) ADJUSTMENT TITLE REASON FOR ADJUSTMENT OR OMISSION (PROVIDE SUPPORTING SCHEDULE) (3) ADJUSTMENT AMOUNT ($000) (4) (5) JURISDICTIONALAMOUNT JURISDICTIONAL OF ADJUSTMENT FACTOR (3) x (4) ($000) COMPANY ADJUSTMENTS CAPECANAVERAL CAPITAL RECOVERY AMORT CONSERVATION PAYROLL LOADINGS ENVIRONMENTAL BASE ADJ CAPACITY PAYROLL LOADINGS RATECASEEXPENSE SAP AMORTIZATION AFFILIATES PAYROLL LOADINGS TOTAL COMPANY ADJUSTMENTS (18) (19) (20) (21) (22) (23) (24) (25) (23,029) (835) (1,115) (344) (273) 847 (9,070) (3,362) (37,180) 0.980965 0.981940 1 .oooooo 1.oooooo 0.984798 1 .oooooo 0.984797 0.984235 (22.590) (820) (1,115) (344) (268) 847 (8,932) (3,309) (36,532) 20 21 22 23 24 25 26 27 28 29 30 31 32 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. 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 DOCKET NO.: 120015EI LINE NO. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 I9 20 21 22 23 24 25 26 27 28 29 30 31 32 (1) COMMISSION ADJUSTMENT EXPLANATION: LIST AND EXPLAIN ALL PROPOSED ADJUSTMENTS TO NET OPERATING INCOME FOR THE TEST YEAR, THE PRIOR YEAR AND THE MOST RECENT HISTORICAL YEAR. PAGE 3 OF 6 TYPE OF DATA SHOWN: X PROJECTED TEST YEAR ENDED 12/31/13 / / -PRIORYEARENDED -HISTORICAL YEAR ENDED / / WITNESS: Kim Ousdahl (2) REASON FOR ADJUSTMENT OR OMISSION (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-El. (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. (3) CONSERVATION COST RECOVERY: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSESASSOCIATED WITH FPL'S ENERGY CONSERVATION COST RECOVERY CLAUSE AND THE RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-El. (4) ECONOMIC DEVELOPMENT 5%: TO EXCLUDE FROM OPERATING EXPENSES 5% OF FPL'S ECONOMIC DEVELOPMENT EXPENDITURESAND ITS RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-El, ORDER NO. 11437, DOCKET NO. 820097-EU AND ORDER NO, 10306, DOCKET NO. 810002-EU. (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 COMPENSATIONAND ITS ASSOCIATED TAX EFFECTS, PER ORDER NO. PSCl0-0153-FOF-EI, DOCKET NO. 080677-El. (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. (9) FRANCHISE REVENUE: TO EXCLUDE FROM OPERATING REVENUES, THE FRANCHISE FEES RECEIVED FROM RATEPAYERSAND ITS RELATED TAX EFFECTS PER ORDER NO. 7843. DOCKET NO. 760767-EU. (10) FUEL COST REC RETAIL: 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-El AND ORDER NO. 11437, DOCKET NO. 820097-EU. 33 SUPPORTING SCHEDULES: C - 2 RECAP SCHEDULES: C - 1 SCHEDULE C - 3 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER d LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El 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 PAGE 4 JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS EXPLANATION: LIST AND EXPLAIN ALL PROPOSED ADJUSTMENTS TO NET OPERATING INCOME FOR THE TEST YEAR, THE PRIOR YEAR AND THE MOST RECENT HISTORICAL YEAR. OF 6 TYPE OF DATA SHOWN: X P R O J E C T E D TEST YEAR ENDED 12/31/13 I I -PRIORYEARENDED HISTORICAL YEAR ENDED I / WITNESS: Kim Ousdahl (1) COMMISSION ADJUSTMENT (2) REASON FOR ADJUSTMENT OR OMISSION (11) GROSS RECEIPTS TAX: TO REMOVE GROSS RECEIPTS TAX REVENUES AND EXPENSES FROM OPERATING INCOME. (12) INDUSTRY ASSOCIATION DUES: TO EXCLUDE FROM OPERATING EXPENSES CERTAIN INDUSTRY ASSOCIATION DUES AND ITS RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-El, ORDER NO, 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306, DOCKET NO. 810002-EU. (13) 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-El. (14) 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-El. (15) MARTIN AND MANATEE ESP: TO ADJUST OPERATING EXPENSES ASSOCIATED WITH THE 800MW ESP PROJECT IN FPL'S MARTIN AND MANATEE PLANT SITES; PER ORDER NO PSC-11-0553-FOF-EI, EXPENSES ASSOCIATED WITH THIS PROJECT ARE ALLOWED TO BE RECOVERED THROUGH FPL'S ENVIRONMENTAL COST RECOVERY CLAUSE. (16) NUCLEAR UPRATES: TO EXCLUDE FROM OPERATING INCOME AMOUNTS ASSOCIATED WITH THE NUCLEAR UPRATE PLANT ADDITIONS GOING INTO SERVICE IN 2012 AND 2013. THESE COSTS ARE RECOVERED THROUGH THE NUCLEAR COST RECOVERY RULE, RULE NO. 25-6.0423 VIAA SEPARATE LIMITED SCOPE BASE RATE PROCEEDING. (17) STORM DEFICIENCY RECOVERY: TO EXCLUDE FROM OPERATING INCOME, THE REVENUES AND EXPENSESASSOCIATED WITH FPL'S RECOVERY OF THE 2004 8 2005 STORM COSTS, AND THE REPLENISHMENT OF THE STORM RESERVE, PER ORDER NO. PSC-06-0464-FOF-EI, DOCKET NO. 060038-El. - SUPPORTING SCHEDULES: C 2 RECAP SCHEDULES: C - 1 SCHEDULE C - 3 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El LINE NO. 1 2 3 4 5 6 7 (11 COMPANY ADJUSTMENT TYPE OF DATA SHOWN: X PROJECTEDTEST YEAR ENDED 12/31/13 PRIORYEARENDED I / -HISTORICAL YEAR ENDED / / (2) REASON FOR ADJUSTMENT OR OMISSION (18) CAPE CANAVERAL: TO REMOVE OPERATING EXPENSES ASSOCIATED WITH THE CANAVERAL MODERNIZATION PROJECT EXPECTED TO GO INTO COMMERCIAL OPERATION IN JUNE 1,2013. FPL IS REQUESTING A SEPARATE STEP INCREASE ASSOCIATED WITH THIS PROJECT. (19) CAPITAL RECOVERY AMORT: TO REFLECT IN OPERATING EXPENSES THE AMORTIZATION OF NET BOOK VALUE RELATED TO THE RETIREMENT OF CUTLER UNITS 5 & 6, SANFORD UNIT 3 AND PORT EVERGLADES (PPE). THE COMPANY IS REQUESTING TO INCLUDE THESE AMOUNTS ON A CAPITAL RECOVERY SCHEDULE AND AMORTIZE THEM OVER A PERIOD OF FOUR YEARS. NOTE THAT THE CAPITAL RECOVERY SCHEDULE FOR PPE DOES NOT INCLUDE AMOUNTS ASSOCIATED WITH THE ELECTROSTATIC PRECIPITATORS (ESPs) CURRENTLY RECOVERED THROUGH THE ECRC. (20) CONSERVATION PAYROLL LOADINGS: TO REMOVE THE PORTION OF PAYROLL LOADINGS ASSOCIATED WITH THE CONSERVATION CLAUSE RECOVERABLE PAYROLL THAT IS CURRENTLY BEING RECORDED IN BASE RATES AND INCLUDE IT IN THE CONSERVATION COST RECOVERY CLAUSE. THIS WAS ORIGINALLY REQUIRED DUE TO A FINDING IN DOCKET NO. 850002-PU WHICH REFLECTED THE INCLUSIONOF THIS ITEM IN BASE RATES AT THAT TIME. (21) ENVIRONMENTAL BASE ADJ: TO REMOVE OPERATING EXPENSESASSOCIATED WITH THE SUBSTATION POLLUTANT DISCHARGE PREVENTION PROGRAM. THE COMPANY IS REQUESTING DISCONTINUING CURRENT TREATMENT REQUIRED PER ORDER NO. PSC-97-1047-FOF-El AND RECOVER THESE COSTS THROUGH THE ENVIRONMENTAL COST RECOVERY CLAUSE. (22) CAPACITY PAYROLL LOADINGS: TO REMOVE PAYROLL LOADINGS ASSOCIATED WITH INCREMENTAL SECURITY COSTS THAT ARE CURRENTLY INCLUDED IN BASE RATES AND INCLUDETHEM IN THE CAPACITY COST RECOVERY CLAUSE. THIS WOULD BE CONSISTENT WITH THE TREATMENT OF SIMILAR COSTS IN FPL'S OTHER COST RECOVERY CLAUSES. (23) RATE CASE EXPENSE: TO INCLUDE IN THE CALCULATION OF OPERATING EXPENSES THE COSTS OF THIS PROCEEDINGAND ITS TAX EFFECTS. RATE CASE EXPENSE IS A COST OF DOING BUSINESS AND SHOULD BE FULLY RECOGNIZED. COMPANY IS REQUESTING A FOUR YEAR AMORTIZATION PERIOD. (24) SAP AMORTIZATION: TO REMOVE OPERATING EXPENSES ASSOCIATED WITH THE CHANGE IN AMORTIZATION OF SAP IMPLEMENTATIONCOSTS AND ITS RELATED TAX EFFECTS. THE COMPANY IS PROPOSING TO CHANGE THE AMORTIZATION PERIOD FROM FIVE TO TWENTY YEARS. ia 19 20 21 22 23 24 25 26 27 28 29 30 31 32 EXPLANATION: LIST AND EXPLAIN ALL PROPOSED ADJUSTMENTS TO NET OPERATING INCOME FOR THE TEST YEAR, THE PRIOR YEAR AND THE MOST RECENT HISTORICAL YEAR. WITNESS: Kim Ousdahl a 9 10 11 12 13 14 15 16 17 PAGE 5 OF 6 JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS SUPPORTING SCHEDULES: C - 2 RECAP SCHEDULES: C - 1 - SCHEDULE C 3 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El LINE PAGE 6 OF 6 JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS EXPLANATION: LIST AND EXPLAIN ALL PROPOSED ADJUSTMENTS TO NET OPERATING INCOME FOR THE TEST YEAR, THE PRIOR YEAR AND THE MOST RECENT HISTORICAL YEAR. TYPE OF DATA SHOWN: XPROJECTEDTEST YEAR ENDED 12/31/13 PRIORYEARENDED I / -HISTORICAL YEAR ENDED / / - WITNESS: Kim Ousdahl (11 COMPANY ADJUSTMENT (2) REASON FOR ADJUSTMENT OR OMISSION NO. 1 2 3 4 5 6 7 (25) AFFILIATES PAYROLL LOADINGS: TO EXCLUDE FROM OPERATING EXPENSES PAYROLL LOADINGS ASSOCIATED WITH SERVICE FEES AND NUCLEAR DIRECT CHARGES IN ORDER TO PROPERLY REFLECT THE AMOUNTS CHARGED TO AFFILIATES. a 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 COMPANY: FLORIDA POWER 8 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. PAGE 1 OF 3 TYPE OF DATA SHOWN: PROJECTED TEST YEAR ENDED I I X PRIOR YEAR ENDED 12/31/1~ HISTORICALYEARENDED / I WITNESS: Kim Ousdahl - DOCKET NO.: 120015-El (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 ADJUSTMENT TITLE (2) REASON FOR ADJUSTMENT OR OMISSION (PROVIDE SUPPORTING SCHEDULE) (3) (4) ADJUSTMENT AMOUNT ($000) (5) JURISDICTIONAL AMOUNT JURISDICTIONAL OF ADJUSTMENT (3) x (4) FACTOR (Sow COMMISSIONADJUSTMENTS AVIATION - EXPENSES CAPACITY COST RECOVERY CONSERVATION COST RECOVERY ECONOMIC DEVELOPMENT 5% ENVIRONMENTAL COST RECOVERY EXECUTIVE COMPENSATION FINANCIAL PLANNING SERVICES FRANCHISE EXPENSE FRANCHISE REVENUE FUEL COST REC RETAIL GROSS RECEIPTS TAX INDUSTRY ASSOCIATION DUES INTEREST SYNCHRONIZATION INTEREST TAX DEFICIENCIES MARTIN AND MANATEE ESP NUCLEAR UPRATES STORM DEFICIENCY RECOVERY TOTAL COMMISSION ADJUSTMENTS (104) 53,002 1,123 (92) 77,140 (22,569) (311) (265,285) 265,285 3.932 24 (258) 28,010 1,019 (298) (8,466) 14.697 146,850 0.984580 1.129433 1.oo0ooo 0.984580 1.009097 0.984580 0.984580 1.oooooo 1.000000 0.256299 1.000000 0.984580 0.976893 0.984580 0.979654 0.981957 1.000000 (103) 59,862 1,123 (91) 77,842 (22,221) (307) (265,285) 265,285 1,008 24 (254) 27,363 1,004 (292) (8,314) 14,697 151,343 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. 30 SUPPORTING SCHEDULES: C-2 RECAP SCHEDULES: C-1 SCHEDULE C-3 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: PAGE 2 OF 3 JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS FLORIDA POWER 8 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. TYPE OF DATA SHOWN: - PROJECTED TEST YEAR ENDED PRIOR YEAR ENDED 12/31/12 -HISTORICALYEARENDED / / / I WITNESS: Kim Ousdahl DOCKET NO.: 12001SEI LINE NO. 1 2 3 4 (1) COMMISSION ADJUSTMENT (1) AVIATION - EXPENSES: (2) REASON FOR ADJUSTMENT OR OMISSION TO EXCLUDE FROM OPERATING EXPENSES THE COSTS ASSOCIATED WITH AVIATION EXPENSES AND ITS RELATED TAX EFFECTS, PER ORDER NO. PSC-10-0153-FOF-E1, DOCKET NO. 080677-El. (2) CAPACITY COST RECOVERY: 5 TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S CAPACITY COST RECOVERY 6 CLAUSE AND ITS RELATED TAX EFFECTS. 7 8 (3) CONSERVATION COST RECOVERY: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S ENERGY CONSERVATION 9 COST RECOVERY CLAUSE AND THE RELATED TAX EFFECTS PER ORDER NO. 13537. DOCKET NO. 830465-El. 10 (4) ECONOMIC DEVELOPMENT 5%: 11 TO EXCLUDE FROM OPERATING EXPENSES 5% OF FPCS ECONOMIC DEVELOPMENT EXPENDITURESAND ITS RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-El, ORDER NO. 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306, 12 13 DOCKET NO. 810002-EU. 14 (5) ENVIRONMENTAL COST RECOVERY: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSES ASSOCIATED WITH FPL'S ENVIRONMENTAL COST 15 16 RECOVERY CLAUSE AND THE RELATED TAX EFFECTS. 17 (6) EXECUTIVE COMPENSATION: 18 TO EXCLUDE FROM OPERATING EXPENSES THE COSTS ASSOCIATED WITH EXECUTIVE COMPENSATION AND ITS 19 ASSOCIATED TAX EFFECTS, PER ORDER NO. PSC-10-0153-FOF-El. DOCKET NO. 080677-El. 20 (7) FINANCIAL PLANNING SERVICES: TO EXCLUDE FROM OPERATING EXPENSES, THE COST OF PROVIDING FINANCIAL PLANNING SERVICES TO EXECUTIVES AND 21 22 ITS RELATED TAX EFFECTS PER ORDER NO. 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306, DOCKET NO. 810002-EU. 23 TO EXCLUDE FROM OPERATING EXPENSES, THE FRANCHISE FEES PAID TO THE MUNICIPALITIES WITHIN FPL'S SERVICE AREA 24 (8) FRANCHISE EXPENSE: AND ITS RELATED TAX EFFECTS PER ORDER NO. 7843, DOCKET NO. 760727-EU. 25 26 (9) FRANCHISE REVENUE: TO EXCLUDE FROM OPERATING REVENUES, THE FRANCHISE FEES RECEIVED FROM RATEPAYERS AND ITS RELATED TAX 27 EFFECTS PER ORDER NO. 7843, DOCKET NO. 760767-EU. 28 29 30 RECAP SCHEDULES: C-1 SUPPORTING SCHEDULES: C-2 SCHEDULE C-3 FLORIDA PUBLIC SERWCE COMMISSION COMPANY: PAGE 3 OF 3 JURISDICTIONAL NET OPERATING INCOME ADJUSTMENTS FLORIDA POWER 8 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. TYPE OF DATA SHOWN: I PROJECTED TEST YEAR ENDED PRIOR YEAR ENDED 12/31/12 HISTORICALYEARENDED I I WITNESS: Kim Ousdahl I - DOCKET NO.: 120015-El 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 (1) COMMISSION ADJUSTMENT (2) REASON FOR ADJUSTMENT OR OMISSION (10) FUEL COST REC RETAIL: 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-El AND ORDER NO. 11437, DOCKET NO. 820097-EU. (11) GROSS RECEIPTS TAX: TO REMOVE GROSS RECEIPTS TAX REVENUES AND EXPENSES FROM OPERATING INCOME. (12) INDUSTRY ASSOCIATION DUES: TO EXCLUDE FROM OPERATING EXPENSES CERTAIN INDUSTRY ASSOCIATION DUES AND ITS RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 83046SE1, ORDER NO, 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306. DOCKET NO. 810002-EU. (13) INTEREST SYNCHRONIZATION: TO ADJUST OPERATING INCOME TAX EXPENSETO 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-El. (14) 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 SElTLEMENTS AND ITS RELATED TAX EFFECTS PER ORDER NO. 13537 AND 13948, DOCKET NO. 830465-El. (15) MARTIN AND MANATEE ESP: TO ADJUST OPERATING EXPENSES ASSOCIATED WITH THE 800MW ESP PROJECT IN FPL'S MARTIN AND MANATEE PLANT SITES; PER ORDER NO PSC-ll-0553-FOF-EI, EXPENSES ASSOCIATED WITH THIS PROJECT ARE ALLOWED TO BE RECOVERED THROUGH FPL'S ENVIRONMENTAL COST RECOVERY CLAUSE. (16) NUCLEAR UPRATES: TO EXCLUDE FROM OPERATING INCOME AMOUNTS ASSOCIATED WITH THE NUCLEAR UPRATE PLANT ADDITIONS GOING INTO SERVICE IN 2012. THESE COSTS ARE RECOVERED THROUGH THE NUCLEAR COST RECOVERY RULE, RULE NO. 25-6.0423 VIA A SEPARATE LIMITED SCOPE BASE RATE PROCEEDING. (17) STORM DEFICIENCY RECOVERY: TO EXCLUDE FROM OPERATING INCOME, THE REVENUES AND EXPENSES ASSOCIATED WITH FPL'S RECOVERY OF THE 2004 8 2005 STORM COSTS, AND THE REPLENISHMENT OF THE STORM RESERVE, PER ORDER NO. PSC-06-0464-FOF-EI, DOCKET NO. 060038-El. RECAP SCHEDULES: C-1 30 SUPPORTING SCHEDULES: C-2 SCHEDULE C 3 PAGE I OF 3 JURISDICTIONALNET OPERATING INCOMEADJUSTMENTS FLORIDA PUBLIC SERVlCE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES EXPLANATION: LIST AND W P W N ALL PROPOSEDADJUSTMENTSTO NET OPERATINGINCOME FOR THE TEST YEAR, THE PRIOR YEAR AND THE MOST RECENT HISTORICALYEAR. TYPE OF DATA SHOW: - PROJECTEDTESTYEARENDED / / - PRIORYEARENDED / I X HISTORICALTESTYEAR ENDED 12/31/11 WITNESS: Kim Ousdahl DOCKET NO: 120015-El (11 LINE NO. ADJUSTMENT TITLE (2) REASON FOR ADJUSTMENT OR OMISSION (PROVIDE SUPPORTINGSCHEDULE) (3) ADJUSTMENT AMOUNT ($000) (4) (5) JURISDICTIONALAMOUNT JURISDICTIONAL OF ADJUSTMENT (3) x (4) FACTOR ($000) 1 2 COMMISSION ADJUSTMENTS 3 4 AVIATION EXPENSES 5 CAPACITY COST RECOVERY 6 CONSERVATION COST RECOVERY 7 ECONOMIC DEVELOPMENT 5% 8 ENVlRONMENTAL COST RECOVERY 9 EXECUTIVE COMPENSATION FINANCIAL PLANNING SERUCES 10 11 FRANCHISE EXPENSE 12 FRANCHISE REVENUE 13 FUEL COST REC RETAlL GROSS RECEIPTSTAX 14 15 INDUSTRY ASSOCIATIONDUES INTERESTSYNCHRONIZATION 16 17 INTERESTTAX DEFICIENCIES 18 OTHER RATE CASE ADJUSTMENTS 19 STORM DEFICIENCY RECOVERY TOTAL COMMISSIONADJUSTMENTS 20 21 22 23 24 25 26 27 28 29 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. 30 SUPPORTING SCHEDULES: C-2 - (423) (9,798) 1,093 (15) 75,456 (17,446) (256) (283,286) 283,286 5,455 172 (666) 24,194 480 1,613 16,244 96,104 0.988510 0.3 16370 1.022618 0.988511 1.007597 0.988510 0.988510 1.oooooo 1.000000 0.950680 1.oooooo 0.988510 0.9851 20 0.988510 0.977638 1.000483 (418) (3,100) 1,117 (15) 76,029 (17,245) (283,286) (253) 283,286 5,186 172 (659) 23,834 474 1,577 16,252 102,954 RECAP SCHEDULES: C-I SCHEDULE C-3 PAGE 2 OF 3 JURISDICTIONALNET OPERATING INCOME ADJUSTMENTS -~ ~~~ FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES EXPLANATION: LIST AND EXPWN ALL PROPOSEDADJUSTMENTS TO NET OPERATING INCOME FOR THE TEST YEAR, THE PRIOR YEAR AND THE MOST RECENT HISTORICALYEAR. TYPE OF DATA SHOWN: PROJECTEDTEST YEAR ENDED I I PRIORYEARENDED I I X HISTORICALTESTYEAR ENDED 12/31111 VIIITNESS: Kim Ousdahl - DOCKET NO: 120015-El LINE NO. 1 2 3 4 5 6 7 a 9 10 11 12 13 14 15 16 17 18 19 20 21 (1) COMMISSIONADJUSTMENT - (2) REASON FOR ADJUSTMENT OR OMISSION AVIATION EXPENSES: TO EXCLUDE FROM OPERATING EXPENSES THE COSTS ASSOCIATEDWTH AVIATION EXPENSESAND ITS RELATEDTAX EFFECTS, PER ORDER NO. PSC-10-0153-FOF-EI, DOCKET NO. 080677-El. CAPACITY COST RECOVERY: TO EXCLUDE FROM OPERATING INCOME, REVENUESAND EXPENSESASSOCIATED WlTH FPL'S CAPACITY COST RECOVERY CLAUSE AND ITS RELATEDTAX EFFECTS. (3) CONSERVATIONCOST RECOVERY: TO EXCLUDE FROM OPERATING INCOME, REVENUESAND EXPENSESASSOCIATED WlTH FPL'S ENERGY CONSERVATION COST RECOVERY CLAUSEAND THE RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-El. (4) ECONOMIC DEVELOPMENT5%: TO EXCLUDE FROM OPERATING EXPENSES 5% OF FPL'S ECONOMIC DEVELOPMENTEXPENDITURESAND ITS RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-El, ORDER NO. 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306, DOCKET NO. 810002-EU. ENVIRONMENTAL COST RECOVERY: TO EXCLUDE FROM OPERATING INCOME, REVENUESAND EXPENSESASSOCIATED WTH FPL'S ENVIRONMENTALCOST RECOVERY CLAUSEAND THE RELATED TAX EFFECTS. EXECUTIVECOMPENSATION: (7) FINANCIAL PLANNING SERVICES: 22 23 FRANCHISEEXPENSE: 24 25 26 27 FRANCHISEREVENUE: 28 29 30 SUPPORTING SCHEDULES: C-2 TO EXCLUDE FROM OPERATING EXPENSES THE COSTS ASSOCIATEDWlTH EXECUTIVE COMPENSATIONAND ITS ASSOCIATED TAX EFFECTS, PER ORDER NO. PSC-10-0153-FOF-EI,DOCKET NO. 080677-El. TO EXCLUDE FROM OPERATING EXPENSES, THE COST OF PROVIDING FINANCIAL PLANNINGSERVICES TO EXECUTIVES AND ITS RELATEDTAX EFFECTS PER ORDER NO. 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306, DOCKET NO. 810002-EU. TO EXCLUDE FROM OPERATING EXPENSES, THE FRANCHISEFEES PAID TO THE MUNICIPALITIESWlTHlN FPL'S SERVICE AREA AND ITS RELATED TAX EFFECTS PER ORDER NO. 7843, DOCKET NO. 760727-EU. TO EXCLUDE FROM OPERATING REVENUES, THE FRANCHISEFEES RECEIVED FROM RATEPAYERSAND ITS RELATED TAX EFFECTS PER ORDER NO. 7843, DOCKET NO. 760767-EU. RECAP SCHEDULES: C-I SCHEDULE C-3 PAGE 3 OF 3 JURISDICTIONAL NET OPERATING INCOMEADJUSTMENTS FLORIDAPUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER 8 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 HISTORICALYEAR. TYPE OF DATA SHOWN: PROJECTED TEST YEAR ENDED I I PRIORYEARENDED I I HISTORICALTEST YEAR ENDED 12/31/11 VWTNESS: Kim Ousdahl - DOCKET NO: 120015-El LINE NO. 1 2 3 4 5 6 7 8 (1) COMMISSION ADJUSTMENT (2) REASON FOR ADJUSTMENT OR OMISSION (IO) FUEL COST REC RETAIL: TO EXCLUDE FROM OPERATING INCOME, REVENUES AND EXPENSESASSOCIATED WTH FPL'S FUEL AND PURCHASE POWER COST RECOVERY CLAUSE AND THE RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-El AND ORDER NO. 11437, DOCKET NO. 820097-EU. (11) GROSS RECEIPTSTAX: TO REMOVE GROSS RECEIPTSTAX REVENUESAND EXPENSESFROM OPERATING INCOME. (12) INDUSTRY ASSOCIATION DUES: 9 10 11 12 (13) INTEREST SYNCHRONIZATION: 13 14 15 (14) INTERESTTAX DEFICIENCIES: 16 17 18 19 20 (15) OTHER RATE CASE ADJUSTMENTS: 21 22 23 (16) STORM DEFICIENCY RECOVERY: 24 25 26 27 28 29 30 SUPPORTING SCHEDULES: C-2 TO EXCLUDE FROM OPERATING EXPENSES CERTAIN INDUSTRYASSOCIATION DUES AND ITS RELATED TAX EFFECTS PER ORDER NO. 13537, DOCKET NO. 830465-El, ORDER NO, 11437, DOCKET NO. 820097-EU AND ORDER NO. 10306, DOCKET NO. 810002-EU. TO ADJUST OPERATINGINCOMETAX EXPENSE TO REFLECT THE INTEREST EXPENSE INHERENT IN THE ALLOWED RATE BASE AS OPPOSED TO THE GROSS INTEREST USED IN CALCULATINGPER BOOKS TAX EXPENSES PER ORDER NO. 13537, DOCKET NO. 830465-El. TO INCLUDE IN OPERATING INCOMEAND EXPENSESTHE AMORTIZATION (OVER A FIVE YEAR PERIOD) OF INTEREST CHARGES PAID BY FPL TO THE IRS ON TAX DEFICIENCIESIN PRIOR YEARS AND INTEREST INCOMEARISING FROM TAX SETTLEMENTSAND ITS RELATEDTAX EFFECTS PER ORDER NO. 13537AND 13948, DOCKET NO. 830465-El. TO ADJUST DEPRECIATIONEXPENSEASSOCIATED WTH THE THEORETICAL RESERVE SURPLUS FLOWBACK IN COMPLIANCE WITH FPSC ORDER NO. PSC-11-0089S-EI, DOCKET NO. 080677-El. TO EXCLUDE FROM OPERATING INCOME, THE REVENUES AND EXPENSESASSOCIATED WTH FPL'S RECOVERY OF THE 2004 8 2005 STORM COSTS, AND THE REPLENISHMENTOF THE STORM RESERVE, PER ORDER NO. PSC-06-0464-FOF-EI, DOCKET NO. 060038-El. RECAP SCHEDULES: GI SCHEDULE C - 4 JURISDICTIONAL SEPARATION FACTORS - NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONALSEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICALYEAR IF THE TEST YEAR IS PROJECTED. COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES PAGE 1 OF 13 N P E OF DATA SHOWN: X PROJECTEDTEST YEAR ENDED j2131113 -PRIORYEARENDED I I -HISTORICAL YEAR ENDED 1 1 DOCKET NO.: 120015-El WITNESS: Kim Ousdahl, Joseph A. Ender, Robert E. Barrett. Jr. 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 36 37 38 (2) (1) ACCOUNT NO. ACCOUNT TITLE (3) (4) FPSC TOTAL COMPANY JURISDICTIONAL (5) JURISDICTIONAL SEPARATION 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 - ENVIRONMENTALREVENUES RETAIL SALES STORM RECOVERY REVENUES RETAIL SALES - OIL BACKUP REVENUES RETAIL SALES - CAPACITY REVENUES GROSS RECEIPTS TAX REVENUES RECOV ClLC INCENTIVES & PENALTY NON RECOV ClLC INCENTIVE ClLC INCENTIVES OFFSET SALES FOR RESALE - BASE REVENUES SALES FOR RESALE - FUEL REVENUES INTERCHANGESALES RECOVERABLE CAP REV CCR-FPSC 1990 RATE REDUCTION CAPACITY SALES - INTERCHG 20% OF GAIN ON ECONOMY SALES FPSC INTERCHANGESALES NON RECOVERABLE CAP REV NOT CCR-FPSC 1990 RATE REDUCTION PROVISIONFOR RATE REFUNDS - FERC PROVISION FOR RATE REFUNDS - FPSC REVENUE FROM SALES - 10,229,016 0 10,090,380 1.oooooo 1.oooooo 1.oooooo I.oooooo 1.oooooo 1.oooooo 0.000000 1.oooooo 1.oooooo I.oooooo 0.000000 1.oooooo 0.000000 0.000000 0.979022 0.000000 0.980139 o.oO0ooo o.oO0ooo 0.000000 0.000000 0.000000 0.986447 0 0 33,046 613 8,655 15,612 4,687 2.333 0 0 33,046 613 8.655 15,612 4,887 2.333 0.000000 0.000000 1.oooooo 1.oooooo 1.000000 1.oooooo 1.oooooo 1.oooooo 4,423,747 3,650,373 457,297 175,152 193,068 105,186 0 815,523 238,373 (35,499) 0 35,499 60,806 77,153 30,763 0 1,576 4,423,747 3,650,373 457,297 175,152 193,068 105,186 0 815,523 238.373 (35,499) 0 0 0 0 0 0 0 0 0 35,499 0 0 30,117 0 1,545 0 OTHEROPERREVENUES 450 450 450 451 451 451 451 451 FORFEITED DISCOUNTS- LATE PAYMENT INT ON WHSLE ACCTS FORFEITED DISCOUNTS- LATE PAYMENT INT ON OTHER ACCTS FIELD COLLECTION LATE PAYMENT CHARGES MlSC SERVICE REVENUES - INITIAL CONNECTION MlSC SERVICE REVENUES- RECONNECTAFTER NON PAYMENT MlSC SERVICE REVENUES- CONNECT1DISCONNECT MlSC SERVICE REVENUES- RETURNEDCUSTOMERCHECKS MlSC SERVICE REVENUES - CURRENT DIVERSION PENALTY NOTE: TOTAL MAY NOTADD DUE TO ROUNDING. SUPPORTINGSCHEDULES: C-22, C-21, C-20, C-19 RECAP SCHEDULES: C-I, E-3b - - SCHEDULE C 4 JURISDICTIONAL SEPARATION FACTORS NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION 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. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES PAGE 2 OF 13 TYPE OF DATA SHOWN: X PROJECTEDTEST YEAR ENDED lU31113 -PRIORYEARENDED I I -HISTORICAL YEAR ENDED I I DOCKET NO. 120015-El WITNESS: Kim Ousdahl, Joseph A. Ender, Robert E. Barrett, Jr. 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 28 27 28 29 30 31 32 33 34 35 36 37 38 (1) ACCOUNT NO. 451 451 454 454 454 456 456 456 458 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 (2) (3) (4) TOTAL FPSC COMPANY JURISDICTIONAL (Sow ($000) ACCOUNT TITLE MlSC SERVICE REVENUES - OTHER BILLINGS MlSC SERVICE REVENUES - REIMBURSEMENTS- OTHER RENT FROM ELECTRIC PROPERM - GENERAL RENT FROM ELECTRIC PROPERTY FUT USE & PLT IN SERV & STORAGE TANKS RENT FROM ELECTRIC PROPERTY - POLE AlTACHMENTS OTH ELECTRIC REVENUES PRODUCTION PLANT RELATED OTH ELECTRIC REVENUES FPLE NED 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 - ANCILURY 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 - MlSC OTH ELECTRIC REVENUES - ENVIRONMENTAL- ECRC OTH ELECTRIC REVENUES - OTHER REVENUE - FCR OTH ELECTRIC REVENUES - UNBILLED REVENUES - FPSC OTH ELECTRIC REVENUES- NET METERING OTH ELECTRIC REVENUES- UNBILLED REVENUES - FERC 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 OTHEROPERREVENUES - - - - NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C22,C21,C-20, C-19 2,591 (283) 12,305 3,464 29,733 0 0 0 0 0 36.504 3,822 0 1,918 149 0 0 22,500 0 0 (8.372) 0 (63) 0 0 0 0 0 0 0 1,222 0 7.304 0 177.739 2,591 (283) 12,303 3,396 29,733 0 0 0 0 0 0 3,419 0 1,884 149 0 0 22,500 0 0 (8,372) 0 0 0 0 0 0 0 0 0 1,222 0 7,304 0 140.791 (5) JURISDICTIONAL SEPARATION FACTOR 1 .oooooo 1 .000000 0.999847 0.980428 1 .oooooo 0.000000 O.OOOoO0 0.000000 o.oooO0o 0.000000 0.000000 0.894724 0.000000 0.981940 1 .oooooo 0.000000 0.000000 1.oooooo 0.00OOOo 0.000000 1 .oo0ooo 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 I.oooooo 0.000000 1 .oooooo 0.000000 0.792122 RECAP SCHEDULES: C-1, E-3b - SCHEDULE C 4 JURISDICTIONAL SEPARATION FACTORS - NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION 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. COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSlDlARlES PAGE 3 OF 13 TYPE OF DATA SHOWN: X PROJECTED TEST YEAR ENDED 12/31/13 -PRIORYEARENDED I I -HISTORICAL YEAR ENDED / I DOCKET NO.. 120015-El WITNESS: Kim Ousdahl, Joseph A. Ender, Robert E. Barren, Jr. 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 36 (1) ACCOUNT NO. (2) (3) ACCOUNT TITLE TOTAL OPER REVENUES (4) FPSC TOTAL COMPANY JURISDICTIONAL ($000) ($000) (5) JURISDICTIONAL SEPARATION FACTOR 10,406,755 10,231,171 0.983128 7,794 700,541 9,995 5.964 2,264 21,079 6.688 1,338 3 7,653 685,845 9,803 5,857 2,223 20,699 6,555 1,311 3 0.981940 0.979022 0.980759 0.981940 0.981840 0.981840 0.980139 0.9801 39 0,981940 0 0 0.000000 8,749 6,135 1,722 8.581 6,025 1.687 0 19,609 8,424 10,396 1,309 2,730 2% 798.946 0.980759 0,981940 0.980140 0.000000 0.980759 0.980139 0.980759 0.9801 39 0.980759 0.980139 0.979315 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 8 ENGINEERING STEAM POWER - FUEL - OIL, GAS & COAL STEAM POWER - FUEL - NON RECV EXP STEAM POWER STEAM EXPENSES STEAM POWER - ELECTRIC EXPENSES STEAM POWER - MISCELLANEOUSSTEAM POWER EXPENSES STEAM POWER MlSC STEAM POWER EXPENSES- ECRC STEAM POWER - MlSC -ADDITIONAL SECURITY STEAM POWER - RENTS STEAM POWER - EMISSION ALLOWANCES - ECRC STEAM POWER -MAINTENANCE SUPERVISION & ENGINEERING STEAM POWER - MAINTENANCEOF STRUCTURES STEAM POWER - MAlNT OF STRUCTURES - ECRC STEAM POWER - LOW GRAVITY FUEL OIL MOD STEAM POWER - MAINTENANCEOF BOILER PLANT STEAM POWER - M I N T OF BOILER PLANT - ECRC STEAM POWER - MAINTENANCEOF ELECTRIC PLANT STEAM POWER MAINTENANCEOF ELECTRIC PLANT - ECRC STEAM POWER - MAINTENANCEOF MISCELLANEOUS STEAM PLT STEAM POWER MAINT OF MlSC STEAM PLT - ECRC STEAM POWER GENERATION - - 0 19,994 8.594 10,600 1,335 2,783 243 815.822 - NUCLEAR POWER GENERATION 517 518 518 524 518 518 518 518 - NUCLEAR POWER OPERATIONSUPERVISION & ENGINEERING NUCLEAR POWER - NUCLEAR FUEL EXPENSE NUCLEAR POWER - NUCL FUEL EXP - FUEL DISPOSAL COSTS NUCLEAR POWER - MlSC ADDITIONAL SECURITY NUCLEAR POWER - NUC FUEL EXP - D&D FUND - FPSC NUCLEAR POWER NUC FUEL EXP - D&D FUND - FERC NUCLEAR FUEL UP-RECOVERABLE-AFUD-FPSC NUCLEAR FUEL EXP - RECOVERABLE-D&DASSESS - - 105.717 189,577 21,490 35,346 0 0 0 0 103.808 185.600 21,039 3464.4 0 0,981940 0.979022 0.979022 0.980140 0 0 0.000000 0.000000 0.000000 0 0.000000 37 38 NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22, C-21, C-20, C 1 9 RECAP SCHEDULES: C-1. E-3b SCHEDULE C - 4 JURISDICTIONALSEPARATION FACTORS - NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONALSEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICALYEAR IF THE TEST YEAR IS PROJECTED. COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSlDlARlES PAGE 4 OF 13 TYPE OF DATA SHOWN: X PROJECTED TEST YEAR ENDED 12/31/13 -PRIORYEARENDED I I -HISTORICALYEAR ENDED I I DOCKET NO.. 120015-El WITNESS: Kim Ousdahl, Joseph A. Ender, Robert E. Barrett, Jr. LINE NO. (1) ACCOUNT NO. (2) (3) (4) TOTAL FPSC COMPANY JURISDICTIONAL ACCOUNT TITLE ($000) ($000) I 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 51 8 518 51 9 520 520 523 524 524 524 524 525 528 529 529 530 531 532 532 NUCLEAR FUEL - PLANT RECOVERABLEADJUSTMENT NUCLEAR POWER NUCL FUEL EXP - NON RECOV FUEL EXP NUCLEAR POWER - COOLANTS AND WATER NUCLEAR POWER - STEAM EXPENSES NUCLEAR POWER - STEAM EXPENSES - ECRC NUCLEAR POWER - ELECTRIC EXPENSES NUCLEAR POWER - MISCELLANEOUS NUCLEAR POWER EXPENSES NUCLEAR POWER MlSC NUCLEAR POWER EXP ECRC NUCLEAR POWER - COSTS RECOVEREDIN NUC COST REC (NCRC) NUCLEAR POWER - COSTS NOT RECOVEREDIN NUC COST REC NUCLEAR POWER - RENTS NUCLEAR POWER - MAINTENANCE SUPERVISION (L ENGINEERING NUCLEAR POWER - MAINTENANCE OF STRUCTURES NUCLEAR POWER - MAlNT OF STRUCTURES- ECRC NUCLEAR POWER - MAINTENANCE OF REACTOR PLANT NUCLEAR POWER - MAINTENANCE OF ELECTRIC PLANT NUCLEAR POWER - MAINTENANCE OF MlSC NUCLEAR PLANT NUCLEAR POWER - M I N T OF MlSC NUC PLT - ECRC NUCLEAR POWER GENERATION - - - 0 0 11,754 8,985 64,487 11,528 8,823 63,322 0 65 65,170 11 6,707 0 0 108,774 5,605 1,274 29,705 11,763 3,052 0 660,891 0 66 66,369 12 6,707 0 0 110,908 5,708 1,300 30,288 1 1,993 3,112 0 673.820 (5) JURISDICTIONAL SEPARATION FACTOR 0.000000 0.980759 0.981940 0.981940 0.000000 0.981940 0.981940 0,980139 1 .oooooo 0.000000 0.000000 0.980759 0.981940 0.980140 0.980759 0.980759 0.980759 0.000000 0,980813 OTHER POWER GENERATION 546 546 547 547 548 549 549 549 549 550 551 552 552 552 - OTHER POWER OPERATION SUPERVISION8 ENGINEERING OTHER POWER - OPERATION SUPERVISION8 ENGINEERING - ECRC OTHER POWER - FUEL - OIL, GAS 8 COAL OTHER POWER- FUEL -NON RECOVANNUAL EMISSIONS FEE OTHER POWER - GENERATION EXPENSES OTHER POWER MlSC OTHER POWER GENERATION EXPENSES OTHER POWER - MlSC OTHER POWER GEN EXP - ECRC OTHER POWER WC H20 RECIAMATION OTHER POWER - ADDiTlONAL SECURITY OTHER POWER - RENTS - GAS TURBINES ENGINE SERVCING OTHER POWER -MAINTENANCE SUPERVISION& ENGINEERING OTHER POWER - MAINTENANCE SUPERVISION 8 ENGINEERING - ECRC OTHER POWER - MAINTENANCE OF STRUCTURES OTHER POWER - MAINT OF STRUCTURES - ECRC - - NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22, C-21,C-20, C-19 15,097 386 2,324.418 2.178 19,989 29,989 1,708 0 483 0 9,046 294 11,292 209 14,825 379 2,275,656 2,136 19,628 29,447 1,674 0 474 0 8,072 288 11,088 205 0.981940 0.980140 0.979022 0.980759 0,981940 0,981940 0,980139 0.000000 0,980139 0.000000 0.980759 0.980140 0,981940 0.980139 RECAP SCHEDULES: C-I,E-3b - - SCHEDULE C 4 JURISDICTIONAL SEPARATION FACTORS NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION 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. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES PAGE 5 OF 13 TYPE OF DATA SHOWN: X PROJECTED TEST YEAR ENDED 12/31/13 - -PRIORYEARENDED I / -HISTORICALYEAR ENDED / / DOCKET NO. 120015-El WITNESS: Kim Ousdahl, Joseph A. Ender, Robert E. Barrett, Jr. LINE NO 1 2 3 4 5 6 7 6 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 (1) ACCOUNT NO. 553 553 553 554 554 (2) ACCOUNT TITLE OTHER POWER -MAINTENANCE GENERATING 8 ELECTRIC PLANT OTHER POWER - GAS TURBINE MAINTENANCE FUEL OTHER POWER - M I N T GEN & ELECT PLT - ECRC OTHER POWER - MAINTENANCEMlSC OTHER POWER GENERATION OTHER POWER - MAINT MlSC OTH PWR GEN - ECRC OTHER POWER GENERATION (3) (4) TOTAL FPSC COMPANY JURISDICTIONAL ($000) ($000) 70.892 0 3,167 4,838 33 2,494,020 69,528 0 3,104 4,745 33 2,442,082 (5) JURISDICTIONAL SEPARATION FACTOR 0.980759 0.000000 0.980139 0.980759 0.980140 0.979175 OTHER POWER SUPPLY 555 555 555 555 555 556 557 557 557 557 557 OTHER POWER - PURCHASED POWER - INTERCHANGE RECOV OTHER POWER - PURCHASED POWER - NON RECOVERABLE OTHER POWER - SJRPP FPSC - 88TSR OTHER POWER - UPS CAPACITY CHGS OTHER POWER - SJRPP CAP - - 66TSR OTHER POWER SYSTEM CONTROL AND LOAD DISPATCHING OTHER POWER - OTHER EXPENSES OTHER 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 OTHER POWER SUPPLY - - - 467,170 0 0 496,240 0 3,338 2,961 39,943 97,306 0 0 1,106,956 457,370 0 0 406,384 0 3,278 2,908 39,943 97,306 0 0 1,087,188 0.979022 0.000000 0.000000 0.980139 0.000000 0.981940 0,981940 1.oooooo 1.oooooo 0.000000 0.000000 0.982141 TRANSMISSION 560 561 562 562 563 564 565 565 565 565 566 567 TRANS EXP -OPERATION SUPERV & ENGINEERING TRANS EXF' - LOAD DISPATCHING TRANS EXP - STATION EXPENSES TRANS EXP STATION EXPENSES- FPLNE TRANS EXP - OVERHEAD LINE EXPENSES TRANS EXP - UNDERGROUND LINE EXPENSES TRANS EXP -TRANSMISSION OF ELECTRICITYBY OTHERS TRANS EXF'ENSE BY OTHERS FPL SALES TRANS EXP INTERCHANGE RECOVERABLE TRANS EXP -TRANSMISSIONOF ELECTRICITY - RTO TRANS EXP MlSC TRANSMISSION EXPENSES TRANS EXP - RENTS - - NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22. C-21, C-20, C-19 7,779 4,866 1,675 0 1,197 0 15.038 3 5.996 6,960 4,354 1,499 0 1,071 0 13,455 3 5,870 0 4,659 0 4,168 0 0 0.894724 0.894724 0.894724 0.000000 0.894724 0.000000 0.894724 0.980000 0.979022 0.000000 0.894724 0.000000 RECAP SCHEDULES: C-I, E-3b I - SCHEDULE C 4 JURISDICTIONAL SEPARATION FACTORS - NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONAL SEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICALYEAR IF THE TEST YEAR IS PROJECTED. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES PAGE 6 OF 13 TYPE OF DATA SHOWN: X PROJECTEDTESTYEAR ENDED 12/31/13 -PRIORYEARENDED I I -HISTORICAL YEAR ENDED I I DOCKETNO. 120015-El WITNESS: Kim Ousdahl, Joseph A. Ender, Robert E. Barrett. Jr. 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 36 37 38 (1) ACCOUNT NO. 568 569 570 570 570 571 572 573 (2) (3) TRANS EXP - MAINTENANCE SUPERV & ENGINEERING TRANS EXP MAINTENANCE OF STRUCTURES TRANS EXP -MAINTENANCE OF STATION EQUIPMENT TRANS EXP - MAINTENANCE OF STATION EQUIP - FPLNE TRANS EXP MAINT OF STATION EQUIP ECRC TRANS EXP MAINTENANCE OF OVERHEAD LINES TRANS EXP - MAINTENANCE OF UNDERGROUNDLINES TRANS EXP MAINTENANCE OF MlSC TRANS PLANT TRANSMISSION - (4) TOTAL FPSC COMPANY JURISDICTIONAL ($000) (WOO) ACCOUNT TITLE - - (5) JURISDICTIONAL SEPARATION FACTOR 6,283 5,770 0 920 12,247 1.254 543 69,144 818 5,622 5,163 0 902 10,958 1,122 485 62,449 0.894724 0.894724 0.894724 0.000000 0.980139 0.694724 0.894724 0.894724 0.903171 12,548 1,071 3,153 20,283 6,381 3,291 14,948 2,048 444 26,955 8,821 13,246 1.878 0 7,929 5,575 116,781 34,463 25 6,152 2,806 5,761 294,559 12,548 1,071 3,153 20,283 6.381 3,291 14,910 2.048 444 26,955 8,821 13,246 1,878 0 7,929 5,464 116.781 34,463 25 6,152 2,799 5,761 294,404 1.oooooo 1.oooooo 1.oooooo 1.000000 1.000000 I.oooooo 0.997475 1.oooooo 1.oooooo 1.oooooo 1.oooooo ... 915 DISTRIBUTION 580 581 582 583 584 585 588 587 587 588 589 590 590 591 592 592 593 594 595 596 597 598 DlST EXP - OPERATION SUPERVISION AND ENGINEERING DlST EXP LOAD DISPATCHING DlST EXP -SUBSTATION EXPENSES DlST EXP - OVERHEAD LINE EXPENSES DlST EXP UNDERGROUNDLINE EXPENSES DlST EXP STREET LIGHTING AND SIGNAL SYSTEM EXPENSES DlST EXP - METER EXPENSES DlST EXP - CUSTOMER INSTALLATIONSEXPENSES DlST EXP - LMS-LOAD CONTROL RECOVERABLE-ECCR DlST EXP - MISCELLANEOUS DISTRIBUTIONEXPENSES DlST EXP - RENTS DlST EXP - MAINTENANCE SUPERVISIONAND ENGINEERING DlST EXP - MAINT-LMSLOADCONTROL RECOVERABLE-ECCR DlST EXP -MAINTENANCE OF STRUCTURES DlST EXP - MAINTENANCE OF STATION EQUIPMENT DlST EXP MAINT OF STATION EQUIP - ECRC DlST EXP -MAINTENANCE OF OVERHEAD LINES DlST EXP -MAINTENANCE OF UNDERGROUND LINES DlST EXP -MAINTENANCE OF LINE TRANSFORMERS DlST EXP - M N T OF STREET LIGHTING & SIGNAL SYSTEMS DlST EXP - MAINTENANCE OF METERS DlST EXP -MAINTENANCE OF MlSC DISTRIBUTION PLANT DISTRIBUTION - - NOTE: TOTAL MAY NOT ADD DUET0 ROUNDING. SUPPORTING SCHEDULES: C-22, C-21, C-20, C-19 I.oooooo 1.oooooo 0.000000 1.oooooo 0.980 140 1.oooooo 1.oooo00 1.000000 I.oooooo 0.997475 1.oooooo 0,999472 RECAP SCHEDULES: C-I, E-3b SCHEDULE C - 4 JURISDICTIONAL SEPARATION FACTORS- NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONALSEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICALYEAR IF THE TEST YEAR IS PROJECTED. COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES PAGE 7 OF 13 TYPE OF DATA SHOWN: X PROJECTEDTEST YEAR ENDED 12/31/13 -PRIORYEARENDED I I -HISTORICAL YEAR ENDED -1-1- DOCKET NO.: 120015-El WITNESS: Kim Ousdahl, Joseph A. Ender, Robert E. Barrett, Jr. 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 36 37 38 (1) ACCOUNT NO. (2) (3) (4) TOTAL FPSC COMPANY JURISDICTIONAL ($000) (SOW ACCOUNT TITLE (5) JURISDICTIONAL SEPARATION FACTOR CUSTOMER ACCOUNTS EXPENSES 901 902 903 904 904 905 CUSTACCT EXP - SUPERVISION CUST ACCT EXP - METER READING EXPENSES CUST ACCT EXP CUSTOMER RECORDS AND COLLECTION EXP CUST ACCT W P - UNCOLLECTIBLEACCOUNTS CUST ACCT EXP - UNCOLLACCTS STORM SECURITIZATION CUST ACCT EXP - MlSC CUSTOMER ACCOUNTS EXPENSES CUSTOMER ACCOUNTS EXPENSES - - CUSTOMER SERVICE 907 907 908 908 909 909 910 910 a INFORMATION 4,276 33,418 94,158 18,408 0 4,269 33,190 94,158 18,408 0 0 150,260 150,025 0.998437 0.993177 0.999999 I.000000 0.000000 0.000000 0.998437 3,382 9.158 3,151 102,735 821 8,508 5,496 4,186 I37,438 3,382 9,158 3,151 102,735 821 8,508 5,496 4,186 137.438 0.999999 1.oooooo 0.999999 1.oooooo 0.999999 1.000000 0,999999 1.0oO000 1.ooO000 0 0 15,170 15,170 0 0.000000 0 15,170 15,170 0.000000 202.048 0 62,965 0 125 l98#977 0 62,008 0 125 0 EXPENSES - CUST SERV & INFO SUPERVISION CUST SERV 8 INFO - SUPERVISION - ECCR RECOVERABLE CUST SERV 8 INFO - CUST ASSISTANCE EXP CUST SERV 8 INFO - CUST ASSISTANCE EXP - ECCR RECOV CUST SERV 8 INFO - INFO 8 INST ADV - GENERAL CUST SERV 8 INFO - INFO 8 INST ADV -ECCR RECOV CUST SERV 8 INFO - MlSC CUST SERV & INFO EXP CUST SERV 8 INFO - MlSC CUST SERV 8 INFO EXP - ECCR CUSTOMER SERVICE a INFORMATION EXPENSES SALESEXPENSES 91I 912 916 SUPERVISION-SALES EXPENSES DEMONSTRATINGAND SELLING EXPENSES MISCELLANEOUSAND SELLING EXPENSES SALESEXPENSES 0.999999 0.999999 ADMINISTRATIVE& GENERAL 920 920 921 92I 921 A&G EXP -ADMINISTRATIVE 8 GENERAL SALARIES A&G EXP -ADMINISTRATIVE & GENERAL SALARIES - FPLNE A&G EXP - OFFICE SUPPLIESAND EXPENSES ABG EXP - OFFICE SUPPLIESAND EXPENSES- FPLNE NED ABG EXP -ADMINISTRATION FEES - FREC NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22, C-21, C-20, C-19 0.984797 0.000000 0.984797 0.000000 1.000000 RECAP SCHEDULES: 12-1, E-3b SCHEDULE C - 4 JURISDICTIONAL SEPARATION FACTORS - NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONALSEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICALYEAR IF THE TEST YEAR IS PROJECTED. COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES PAGE 8 OF 13 M P E OF DATA SHOWN: X PROJECTEDTESTYEAR ENDED 12/3111~ -PRIORYEARENDED I I -HISTORICAL YEAR ENDED I I DOCKET NO.. 120015-El WITNESS: Kim Ousdahl. Joseph A. Ender, Robert E. Barren, Jr. 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 36 37 38 (1) ACCOUNT NO. 922 922 922 923 923 923 923 924 924 924 924 925 925 925 925 925 925 926 926 926 926 926 926 926 926 926 928 928 929 930 930 930 931 931 935 935 (3) (4) TOTAL FPSC COMPANY JURISDICTIONAL ($000) ($000) (2) ACCOUNT TITLE A&G EXP -ADMINISTRATIVE EXPENSES TRANSFERRED CR. ABG EXP - EXPENSESTRANSFERRED - FREC AbG EXP - PENSION 8 WELFARE CR. - FPLNE A&G EXP -OUTSIDE SERVICES EMPLOYED ABG 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 DEFICIENCYRECOVERY A&G EXP - PROPERTYINSURANCE FPLNE ABG EXP - INJURIESAND DAMAGES ABG EXP - INJURIES a DAMAGES - CPRC ABG EXP INJURIES8 DAMAGES - NUC A&G EXP - INJURIES 8 DAMAGES - ECCR ABG EXP INJURIES & DAMAGES - ECRC A&G EXP INJURIESAND DAMAGES - FPLNE A&G EXP - EMP PENSIONS& BENEFITS A&G EXP EMP PENSIONS& BENEFITS - FUEL A&G EXP - EMP PENSIONS & BENEFITS - ECRC ABG EXP - EMP PENSIONS& BENEFITS CAPACITY A&G EXP EMP PENSIONS8 BENEFITS - NUC ABG EXP - EMP PENSIONS& BENEFITS ECCR A&G EXP - EMP PENSIONS8 BENEFITS - DENTAL EXPENSES ABG EXP - EMP PENSIONS & BENEFITS - FPLNE A&G EXP - REGULATORY COMMISSION EXPENSE FPSC ABG EXP - REGULATORY COMMISSION EXPENSE - FERC A&G EXP - REGULATORY COMMISSION EXPENSE - FERC FEE ABG EXP DUPLICATECHARGES CR - ECCR COSTS DEFERRED ABG EXP - MlSC GENERAL EXPENSES MlSC GENERAL EXPENSES - FREC ABG EXP MISC GENERAL EXPENSES - EPRI ABG EXP - RENTS A&G EXP RENTS ECCR A&G EXP - MAINTENANCEOF GENERAL PLANT A&G EXP - M I N T GENERAL PLANT- ECRC - - - - - - - - NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22, C-21, C-20, C-19 (80,944) 0 0 41,412 0 326 0 20,416 2.289 (79,714) 0 0 40,783 0 326 0 19,992 2,247 0 0 0 0 30,668 370 30,202 363 0 362 19 0 362 19 0 107,783 0 360 (2) 0 3,464 0 0 2,458 540 860 0 18,316 0 0 9,261 0 10,925 0 0 (5) JURISDICTIONAL SEPARATION FACTOR 0.984797 0.000000 0.000000 0.984797 O.oooO00 1.000000 0.000000 0.979224 0.981940 0.000000 0.000000 0.984797 0.980140 o.oo0000 1.000000 0.980140 0.000000 0.984797 0.000000 0.980139 0.980138 0.000000 1 .000000 108,145 0 353 (2) 0 3,464 0 0 2,458 0 1.oooooo o.oooooo 0 0 18,037 0 0 9.120 0 10,759 0 0.oo0ooo 1.000Mx) 0.984797 0.000000 o.oo0ooo 0.984797 0.000000 0.984797 0.000000 o.oooooo 0.000000 RECAP SCHEDULES: C-1, E-3b - - SCHEDULE C 4 JURISDICTIONAL SEPARATION FACTORS NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION 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. COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES PAGE 9 OF 13 TYPE OF DATA SHOWN: X PROJECTED TEST YEAR ENDED 12/31113 -PRIORYEARENDED I I -HISTORICAL YEAR ENDED I I DOCKET NO.: 120015-El WITNESS: Kim Ousdahl, Joseph A. Ender, Robert E. Barrett, Jr. (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 36 37 38 ACCOUNT NO. (2) (3) (4) (5) TOTAL FPSC COMPANY JURISDICTIONAL ($000) (SOW) ACCOUNTTITLE ADMINISTRATIVE 8 GENERAL TOTAL O&M EXPENSES JURISDICTIONAL SEPARATION FACTOR 434.020 426,022 0.981572 6,191,209 6,074,614 0,981168 INTANGIBLE DEPRECIATION 403 8 404 403 8 404 403 8 404 403 8 404 403 8 404 403 8 404 DEPR 8 AMORT EXP - INTANGIBLE DEPR 8 AMORT EXP INTANGIBLEARO DEPR 8 AMORT EXP -SURPLUS FLOWBACK OFFSET DEPR 8 AMORT EXP INT ECCR DEPR EXP - ITC INTEREST SYNCHRONIZATION- FPSC DEPR 8 AMORT EXP - INTANG DEPREC SURPLUS FLOWBACK INTANGIBLE DEPRECIATION - 62,694 (1.578) 190,918 2,196 0 0 254,229 81.741 (1,554) 0 2,196 0 0 62.382 0.984797 0.984797 (4,3611 10,624 19,484 (4,282) 10,432 19,097 0.000000 1.000000 0.000oO0 o.oo0ooo 0.245378 STEAM DEPRECIATION 403 8 404 403 8 404 403 8 404 403 8 404 403 8 404 403 8 404 DEPR 8 AMORT EXP - STEAM DEPR 8 AMORT EXP - FOSSIL DECOMM DEPR (L AMORT EXP STEAM PLANT - ECRC DEPR 8 AMORT EXP - COAL CARS DEPR 8 AMORT EXP - FOSSIL PLANT -ADDITIONAL FERC DEPR EXP - M O R T ELECT PLT ACQUl ADJ STEAM DEPRECWTION - - 0 0 0 1,860 27,407 0 1,660 26,907 0.981940 0.981940 0.980139 0.000000 0.000000 1.oooooo 0.981754 60,025 28,389 23,329 36,725 0 370 0 148,839 58,941 27,877 22,908 36,062 0.961940 0.881940 0.981940 0.981940 0 o.oooooo NUCLEAR DEPRECWTION 403 8 404 403 8 404 403 8 404 403 8 404 403 8 404 403 8 404 403 8 404 DEPR 8 AMORT EXP -TURKEY POINT DEPR 8 AMORT EXP - ST LUCIE 1 DEPR 8 AMORT EXP - ST LUCIE COMMON DEPR a AMORT EXP - ST LUCIE z DEPR 8 AMORT EXP - NCRC AVOIDED AFUDC - OFFSET DEPR 8 AMORT EXP - NUCLEAR PLANT - ECRC DEPR 8 AMORT EXP NUCLEAR FLOWBACK NUCLEAR DEPRECIATION - 363 0.980140 0 0.00ooOo 146,150 0.961936 OTHER PROD DEPRECIATION NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22. C-21, C-20, G I 9 RECAP SCHEDULES: C-I. E-3b - SCHEDULE C - 4 JURISDICTIONALSEPARATIONFACTORS NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION 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. COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES PAGE 10 OF 13 TYPE OF DATA SHOWN: X PROJECTED TEST YEAR ENDED 12/31/13 -PRIORYEARENDED I I -HISTORICAL YEAR ENDED / I DOCKET NO.: 120015-El WITNESS: Kim Ousdahl, Joseph A. Ender, Robert E. Barrett, Jr. (1) LINE NO. ACCOUNT 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 35 403 8 404 403 & 404 403 8 404 403 & 404 403 & 404 36 37 38 (2) (3) (4) TOTAL FPSC COMPANY JURISDICTIONAL (tow ($000) ACCOUNT TITLE DEPR BAMORT EXP - OTHER PRODUCTION DEPR 8AMORT EXP - DISMANTLEMENT- OTHER PROD DEPR 8AMORT EXP DISMANTLEMENT OTHER PROD (ECRC) DEPR & M O R T EXP - OTH PROD MARTIN PIPELINE DEPR 8 M O R T EXP * OTH PROD - ECRC OTHER PROD DEPRECIATION - - 247.862 .~ 7.341 (5) JURISDICTIONAL SEPARATION FACTOR - 0 . .981940 - - .- . 252.421 7,477 0 0 20,846 280,743 20,432 275,635 84.184 165 0 75,322 162 0 0 0 0 8,207 1,897 110 94,564 0 8,059 1,897 0 85.440 0.894724 0.980140 0.000000 0.000000 0.000000 0,981940 1.oooooo 0.000000 0.903512 3,615 40,010 43,595 51,347 22,625 (39,505) 76,725 27,588 37,393 2.775 16,814 271 3,615 40,010 43,595 51,347 22.625 (39,505) 76.725 27,588 37,298 2,775 16,814 266 1.oooooo 1.oooooo 1.oooooo 1.oooooo 1.oooooo 1.oooooo 1.oooooo 1.oooooo 0.997475 1.WO000 1.000000 0.980140 0 0 0.000000 1.628 0 1.628 0 0.000000 0 0 0.981940 0.000000 0.000000 0.980139 0.981806 TRANSMISSION DEPRECIATION 403 & 404 403 8 404 403 & 404 403 8 404 403 & 404 403 8 404 403 & 404 403 & 404 DEPR & AMORT EXP - TRANSMISSION DEPR & AMORT EXP - TRANS - ECRC DEPR & AMORT EXP - TRANS ECCR DEPR 8 AMORT EXP - FPLE NED DEPR 8 AMORT EXP -AVOIDED AFUDC - TRANS OFFSET DEPR & AMORT EXP -TRANSMISSION - GSU DEPR 8 AMORT EXP -TRANSMISSION- OTHER RETAIL DEPR & AMORT EXP - TRANSMISSION - OTHER WHOLESALE TRANSMISSION DEPRECIATION DISTRIBUTIONDEPRECIATION 403 81404 403 & 404 403 8 404 403 & 404 403 8 404 403 8 404 403 & 404 403 & 404 403 & 404 403 & 404 403 8 404 403 a 404 403 8 404 403 8 404 403 & 404 - DEPR 8 AMORT EXP DISTRIBUTIONAIC 361 DEPR & M O R T EXP - DISTRIBUTIONAIC 362 DEPR 8 M O R T EXP DISTRIBUTIONA/C 364 DEPR 81AMORT EXP - DISTRIBUTIONAIC 365 DEPR 8 AMORT EXP -DISTRIBUTIONAIC 366 DEPR & AMORT EXP - DISTRIBUTIONAIC 367 DEPR & AMORT EXP - DISTRIBUTIONA/C 368 DEPR 81M O R T EXP - DISTRIBUTIONAIC 369 DEPR 8 M O R T EXP - DISTRIBUTIONAIC 370 DEPR 8 AMORT EXP DISTRIBUTIONAIC 371 DEPR 8 AMORT EXP - DISTRIBUTIONAIC 373 DEPR 8 AMORT EXP - DISTRIBUTION ECRC DEPR 8 AMORT EXP - DISTRIBUTIONAIC 361 ECCR DEPR & AMORT EXP - DISTRIBUTIONA/C 362 ECCR DEPR & AMORT EXP - DISTRIBUTIONAIC 364 ECCR - NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22, C-21, C-20, C-19 - 1.000000 RECAP SCHEDULES: C-1, E-3b SCHEDULE C - 4 JURISDICTIONAL SEPARATION FACTORS - NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION PROVIDE JURISDICTIONALSEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICALYEAR IF THE TEST YEAR IS PROJECTED COMPANY FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES PAGE 11 OF 13 TYPE OF DATA SHOWN X PROJECTED TESTYEAR ENDED 12/31/13 -PRIORYEARENDED / I -HISTORICAL YEAR ENDED I / DOCKET NO 120015-El WITNESS Kim Ousdahl. Joseph A Ender. Robert E Barrett, Jr (1) LINE NO ACCOUNT NO (2) (3) (4) ACCOUNT TITLE ($000) ($000) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 403 & 404 403 & 404 403 B 404 403 8 404 403 B 404 403 & 404 403 & 404 (5) TOTAL FPSC COMPANY JURISDICTIONAL DEPR & M O R T EXP - DISTRIBUTIONN C 385 ECCR DEPR & AMORT EXP - DISTRIBUTIONN C 388 ECCR DEPR & M O R T EXP - DISTRIBUTIONAIC 369 ECCR DEPR & M O R T U P - DISTRIBUTIONN C 370 ECCR DEPR & M O R T EXP - DISTRIBUTIONN C 371 ECCR DEPR 8 AMORT EXP - DISTRIBUTIONAIC 373 ECCR DEPR & M O R T EXP - DISTRIBUTIONFLOWBACK DISTRIBUTIONDEPRECIATION 0 0 0 0 0 0 0 0 3,453 0 0 288,333 3,453 0 288,234 7,551 0 31,524 708 706 7.437 0 31,045 708 694 0 JURISDICTIONAL SEPARATION FACTOR o.oO0ooo o.oO000o 0.000000 o.oooo00 1.000000 0.000000 0.000000 0.99Q654 GENERAL DEPRECIATION 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 DEPR & M O R T EXP - GENERAL STRUCTURES DEPR & AMORT EXP - INT ECRC DEPR & M O R T EXP - GENERAL OTHER (EXC ECCR & FERC) DEPR 8 M O R T EXP - GENERAL OTHER ECCR DEPR & AMORT EXP - GENERAL OTHER ECRC DEPR & AMORT EXP - PROP UNDER CAPT LEASES GENERAL DEPRECIATION 0 0 40,492 39,884 0.984797 0.000000 0.984797 1.000000 0.980139 0.000000 0.984982 NUCLEAR DECOMMISSIONING 403 & 404 403 & 404 DEPR EXP - NUCLEAR DECOMMISSIONING DECOMMISSIONINGEXPENSE ARO RECLASS NUCLEAR DECOMMISSIONING - 0 0 0.000000 0.000000 0.000000 25 26 27 28 29 30 31 32 33 34 35 36 37 38 TOTAL DEPRECIATION&AMORTIZATION 1,134,608 924.633 0.814935 0 64,742 (2.493) (63.164) 0 0 6,818 0 63,758 (2,445) (62,204) 0 0.000000 0.984797 0.980428 0.984797 0.000000 0.000000 0.981940 W O R T OF PROP 8 REGULATORYASSETS 405 405 407 407 407 407 407 REGULATORY DEBIT -ASSET RET OBLIGATION ACCRETION EXPENSE- ARO REG DEBIT AMORT OF PROP LOSSES, UNRECOVPLT & REGUL STUDY COSTS REGULATORY CREDIT - ASSET RET OBLIGATION REGULATORY DEBIT -ASSET RET OBLIGATION AMORT OF OKEELANTA SE'TTLEMENT- CPRC M O R T OF GLADES POWER PARK NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTINGSCHEDULES: C-22, C-21, C-20, C-19 0 6,895 RECAP SCHEDULES: C-1. E-3b - - SCHEDULE C 4 JURISDICTIONAL SEPARATION FACTORS NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION 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. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES PAGE 12 OF 13 TYPE OF DATA SHOWN: X PROJECTED TESTYEAR ENDED 12/31/13 -PRIORYEARENDED I I -HISTORICAL YEAR ENDED I / DOCKET NO.: 120015-El WITNESS Kim Ousdahl. Joseph A. Ender, Robert E. Barretf Jr. (1) LINE NO. ACCOUNT NO. (3) (4) TOTAL FPSC COMPANY JURISDICTIONAL (2) ACCOUNT TITLE (WOO) 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 36 37 38 407 407 407 407 407 407 407 407 407 407 407 407 407 AMORT OF OKEELANTA SETTLEMENT- FUEL AMORT OF STORM SECURITIZATION AMORT OF STORM SECURITIZATION OVEWNDER TAX RECOV AMORTIZATION OF NUCLEAR RESERVE AMORTUTION OF UNALLOCATED PROD RESERVE AMORTIZATION OF DET DEFERRED SECURITY AMORTIZATION OF STORM DEFICIENCY NUCLEAR RECOVERY AMORTIZATION AMORT NCRC BASE RATE REV REQ AMORT REG ASSET CONVERTIBLE ITC DEPR LOSS AMORT REG LlAB CONVERTIBLE ITC GROSS-UP AMORT OF REG ASSETS DEPREC RESERVE SURPLUS AMORT OF PROP GAINSAWAT TRF-FPL GROUP AMORT OF PROP & REGULATORY ASSETS - - - - ($000) 0 83.526 0 (6.955) 0 0 0 83.526 0 (6,955) 0 0 0 0 114,175 114,175 0 1.909 (9.901) 0 0 1,948 (10,101) (190,918) 0 (2,422) (5) JURISDICTIONAL SEPARATION FACTOR 0.000000 1.oooooo 0.000000 1.oO0000 0.000000 0.000000 0.000000 1.000000 0.000000 0.980139 0.980140 0.000000 0 0.000000 188,559 (0.778368) 95 185 93 182 0 0 0.980428 0.980140 0.000000 0 0 364,840 445,535 352 1,196 46,618 0 0 238.334 11,432 0 0.o0o000 0 357,700 445,535 346 1.178 45.910 0 0 238,334 11,432 0 0.000000 0.980428 1.000000 0.984797 0.984797 0.984797 0.00oO00 0.000000 1.000000 1.00Oooo 0.00oO00 0 0 0.ooMK)o 0 3.478 329 0 3.476 329 0.00Oooo 1.000000 1.000000 TAXES OTHER THAN INCOME TAX 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 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- 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 O M TH INC TAX-GROSS RECEIPTS TAX- STORM RECOVERY TAX OTH TH INC TAX- REG ASSESS E E - RETAIL BASE TAX OTH TH INC TAX REG ASSESS FEE FRANCHISE -- - - - - NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: G22, C-21. C-20,G I 9 - - 0 RECAP SCHEDULES: GI, E-3b - SCHEDULE C 4 JURISDICTIONAL SEPARATION FACTORS - NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION 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. COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES PAGE 13 OF 13 TYPE OF DATA SHOWN: X PROJECTED TESTYEAR ENDED 12/31/13 -PRIORYEARENDED I I -HISTORICALYEAR ENDED I I DOCKET NO.: 120015-El WITNESS: Kim Ousdahl, Joseph A. Ender, Robert E. Bamtt. Jr. LINE NO. (1) ACCOUNT NO. (2) (3) (4) FPSC TOTAL COMPANY JURISDICTIONAL ACCOUNT TITLE ($000) ($000) 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 36 37 38 408 408 408 408 408 408 408 408 408 408 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 - SUPERFUND ENVIRONMENTALTAX TAX OTH TH INC TAX - FPNE TAXES OTHER THAN INCOME TAX - - 101 2,628 0 587 0 0 144 32 (5) JURISDICTIONAL SEPARATION FACTOR 1.oooooooo 101 2,628 0 587 0 0 144 31 0 0 1,108,008 0.00000000 1.oooooooo 0.00000000 0.00000000 1.oooooooo 0.98479760 0.00000000 0.00000000 0.99293946 252,493 30,387 254,874 54,306 (172) 591.888 248.515 29,908 250.828 53.443 (169) 582,526 0.98424366 0.98424366 0.98412500 0.98412119 0.98042844 0.98418244 (2,641) 0 (545) (3,185) (2,641) 0 (534) (3,175) 0,98013949 0.99660357 1,378,771 1,356,007 0.98348973 0 01,115,886 1.oooooooo OPERATING INCOME TAXES 409 409 41 0 41 0 41 1 INCOMETAXES - UTILITY OPER INCOME - CURRENT FEDERAL INCOMETAXES - UTILITY OPER INCOME - CURRENT STATE INCOME TAXES - DEFERRED FEDERAL INCOMETAXES - DEFERRED STATE AMORTIZATIONOF ITC OPERATING INCOME TAXES GAIN LOSS ON DISPOSITIONOF PROPERTY 41 1 41 1 41 1 - GAIN FROM DlSP OF UTILITY PLANT FUTURE USE LOSS FROM DlSP OF UTILITY PLANT - FUTURE USE GAIN FROM DlSP OF ALLOWANCE - ECRC GAIN LOSS ON DISPOSITIONOF PROPERTY NET OPERATING INCOME NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22, C-21. C-20. C-19 1.oooooo0o o.oO0ooo0o RECAP SCHEDULES: C-1. E-3b - - SCHEDULE C 4 JURISDICTIONAL SEPARATION FACTORS NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONAL SEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICAL YEAR. COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES TYPE OF DATA SHOWN: -PROJECTED TEST YEAR ENDED I / -PRIORYEARENDED I / X HISTORICAL YEAR ENDED 12/31/11 DOCKET NO.: 120015-El LINE NO. (1) ACCOUNT 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 36 37 38 PAGE 1 OF 13 WITNESS: Kim Ousdahl, Joseph A. Ender (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 ClLC INCENTIVES 8 PENALTY NON RECOV ClLC INCENTIVE ClLC 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 - - 4,169,855 4,307,051 473,364 182,452 139,800 100,323 0 615,142 242,360 (34,529) 0 34,529 58,878 86,303 21,321 0 1.568 0 20 0 0 0 10,396,443 4,169,855 4,307,051 473,364 182,452 139,800 100,323 0 615,142 242,360 (3,529) 0 34,529 0 0 20,891 0 1,538 0 19 0 0 0 10,252,795 1.oooooo 1.oooooo 1.oooooo 1.oooooo 1.oooooo 1.oooooo 0.000000 1.oooooo 1.oooooo 1.oooooo 0.000000 1.oooooo 0.000000 0.000000 0.979565 0.000000 0.980310 o.oooo0O 0.980363 o.oO000o 0 0 34,320 389 7,246 15,327 4,933 1,094 0 0 34,320 389 7,246 15,327 4,933 1,094 0.000000 0.000000 0.000000 0.985993 OTHEROPERREVENUES 450 450 450 45 1 451 451 451 451 FORFEITED DISCOUNTS - LATE PAYMENT INT ON WHSLE ACCTS FORFEITED DISCOUNTS - LATE PAYMENT INT ON OTHER ACCTS FIELD COLLECTION LATE PAYMENT CHARGES MlSC SERVICE REVENUES - INITIAL CONNECTION MlSC SERVICE REVENUES - RECONNECT AFTER NON PAYMENT MlSC SERVICE REVENUES - CONNECT I DISCONNECT MlSC SERVICE REVENUES - RETURNED CUSTOMER CHECKS MlSC SERVICE REVENUES - CURRENT DIVERSION PENALTY NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-19, C-20,C-21, C-22 0.00oooo 1.000000 1.oooooo 1.000000 1.oooooo 1.000000 1.oooooo RECAP SCHEDULES: C-1, E-3b SCHEDULE C - 4 JURISDICTIONAL SEPARATION FACTORS - NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONAL SEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICAL YEAR. COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES TYPE OF DATA SHOWN: PROJECTED TEST YEAR ENDED / PRIORYEARENDED / / X HISTORICAL YEAR ENDED 12/31/11 DOCKET NO.: 120015-El LINE NO. (1) ACCOUNT NO. 33 34 35 36 37 -. 38 451 45 1 454 454 454 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 456 / WITNESS: Kim Ousdahl, Joseph A. Ender (2) (3) TOTAL COMPANY ACCOUNT TITLE ($000) 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 PAGEPOF 13 - MISC SERVICE REVENUES OTHER BILLINGS MlSC SERVICE REVENUES - REIMBURSEMENTS - OTHER RENT FROM ELECTRIC PROPERTY - GENERAL RENT FROM ELECTRIC PROPERTY - FUT USE 8 PLT IN SERV & STORAGE TANKS RENT FROM ELECTRIC PROPERTY POLE ATTACHMENTS OTH ELECTRIC REVENUES - PRODUCTION PLANT RELATED OTH ELECTRIC REVENUES - FPLE NED 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 a VOLTAGE CNTL s v c ) OTH ELECTRIC REVENUES - ANCILLARY SERVICES (REG, SPINNING 8 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 MlSC OTH ELECTRIC REVENUES ENVIRONMENTAL ECRC OTH ELECTRIC REVENUES - OTHER REVENUE - FCR OTH ELECTRIC REVENUES - UNBILLED REVENUES - FPSC OTH ELECTRIC REVENUES NET METERING OTH ELECTRIC REVENUES - UNBILLED REVENUES - FERC 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 OTHER OPER REVENUES - - - - - TOTAL OPER REVENUES NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22, C-21, C-20, C-19 - 2,919 (278) 14,680 4,241 23,365 0 0 0 0 0 28,771 4,984 1,344 1,258 145 0 1,318 20,325 0 I,329 12,703 (14) (593) 0 0 0 0 0 22 0 0 397 30,544 0 210,767 10,609,210 (4) FPSC JURISDICTIONAL ($000) 2,919 (278) 14,679 4,142 23,365 0 0 0 0 0 0 4.420 1,321 1,233 145 0 1,302 20,325 0 1,302 12,703 (14) 0 0 0 0 0 0 22 0 0 0 30,544 0 181,440 10,434,235 (5) JURISDICTIONAL SEPARATION FACTOR 1.o0Oooo 1.oOoO00 0.999966 0.976718 1.o0Oooo 0.000000 0.00oooo 0.000000 o.Oooo00 0.o0O000 0.o0OOOO 0.886968 0.982990 0.980363 1.o0Oooo 0.000000 0.988182 1.oooooo 0.000000 0.979565 1.oooooo 1.oooooo 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 1.oooooo 0.000000 0.000000 0.000000 1.oooooo 0.000000 0.860854 0.983507 RECAP SCHEDULES: C-I, E-3b - SCHEDULE C - 4 JURISDICTIONAL SEPARATION FACTORS NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONAL SEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICAL YEAR. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES PAGE 3 OF 13 TYPE OF DATA SHOWN: PROJECTED TEST YEAR ENDED I I PRIORYEARENDED / / X HISTORICAL YEAR ENDED 12/31/11 DOCKET NO.: 120015-El WITNESS: Kim Ousdahl, Joseph A. Ender ~ (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 36 37 38 ACCOUNT NO. ~~ ~ ~ ~~ (2) (3) (4) (5) ACCOUNT TITLE TOTAL COMPANY FPSC JURISDICTIONAL ($000) ($000) JURISDICTIONAL SEPARATION FACTOR STEAM POWER GENERATION 500 501 501 502 505 506 506 506 507 509 510 511 51 1 511 512 512 513 513 514 514 STEAM POWER -OPERATION SUPERVISION8 ENGINEERING STEAM POWER FUEL - OIL, GAS B COAL STEAM POWER FUEL - NON RECV EXP STEAM POWER STEAM EXPENSES STEAM POWER ELECTRIC EXPENSES STEAM POWER - MISCELLANEOUS STEAM POWER EXPENSES STEAM POWER - MlSC STEAM POWER EXPENSES- ECRC STEAM POWER - MlSC -ADDITIONAL SECURITY STEAM POWER - RENTS STEAM POWER - EMISSION ALLOWANCES - ECRC STEAM POWER - MAINTENANCE SUPERVISION 8 ENGINEERING STEAM POWER -MAINTENANCE OF STRUCTURES STEAM POWER - M I N T 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 - MAINTENANCEOF ELECTRIC PLANT - ECRC STEAM POWER - MAINTENANCEOF MISCELLANEOUSSTEAM PLT STEAM POWER - MAINT OF MlSC STEAM PLT ECRC STEAM POWER GENERATION - - 6,941 617,636 9.985 5,934 2,340 22,538 4,140 1,305 32 0 7,557 7,381 974 0 19,880 2,113 6,677 1,300 2,854 60 719,647 6,805 605,015 9,803 5,818 2,294 22,095 4,061 1,279 31 0 7.419 7,236 955 0 19,518 2.073 6,556 1,275 2,802 59 705,094 0.980363 0.979565 0.981777 0.980363 0.980363 0.980363 0.980915 0.98031 1 0.980363 0.000000 0.981777 0.980363 0.980915 0.000000 0.981777 0.980915 0.981777 0.980915 88,869 146,592 20,098 43,914 87,819 143,597 19,687 43,050 0 0 0 0.988182 0.979565 0.979565 0.980311 0.000000 0.000000 0.000000 0.000000 NUCLEAR POWER GENERATION 517 518 518 524 518 518 518 518 NUCLEAR POWER - OPERATION SUPERVISION8 ENGINEERING NUCLEAR POWER - NUCLEAR FUEL EXPENSE NUCLEAR POWER NUCL FUEL EXP FUEL DISPOSAL COSTS NUCLEAR POWER - MlSC - ADDITIONAL SECURITY NUCLEAR POWER - NUC FUEL W P - DBD FUND - FPSC NUCLEAR POWER - NUC FUEL EXP DBD FUND - FERC NUCLEAR FUEL EXP-RECOVERABLEAFUDC-FPSC NUCLEAR FUEL EXP - RECOVERABLE-D&DASSESS - - - NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22, C-21, C-20,C-19 0 0 0 0 0 RECAP SCHEDULES: C-1, E-3b SCHEDULE C - 4 JURISDICTIONAL SEPARATION FACTORS - NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONAL SEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICAL YEAR. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES TYPE OF DATA SHOWN: PROJECTED TEST YEAR ENDED I PRIORYEARENDED / / X HISTORICAL YEAR ENDED 12/31/11 DOCKET NO.: 120015-El 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 36 37 38 (1) ACCOUNT NO. 518 518 519 520 520 523 524 524 524 524 525 528 529 529 530 531 532 532 PAGE 4 OF 13 I WITNESS: Kim Ousdahl. Joseph A. Ender (2) ACCOUNT TITLE - NUCLEAR FUEL PLANT RECOVERABLEADJUSTMENT NUCLEAR POWER - NUCL FUEL EXP - NON RECOV FUEL EXP NUCLEAR POWER - COOLANTS AND WATER NUCLEAR POWER - STEAM EXPENSES 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 NUCLEAR POWER - RENTS NUCLEAR POWER - MAINTENANCE SUPERVISION & ENGINEERING NUCLEAR POWER - MAINTENANCE OF STRUCTURES NUCLEAR POWER - MAIN1OF STRUCTURES - ECRC NUCLEAR POWER - MAINTENANCE OF REACTOR PLANT NUCLEAR POWER MAINTENANCE OF ELECTRIC PLANT NUCLEAR POWER - MAINTENANCE OF MlSC NUCLEAR PLANT NUCLEAR POWER - MAINT OF MlSC NUC PLT - ECRC NUCLEAR POWER GENERATION - - (3) TOTAL COMPANY (4) FPSC JURISDICTIONAL ($000) ($000) (5) JURISDICTIONAL SEPARATION FACTOR 5 4,776 9,118 73,102 0 108 50,632 30 11,299 155 (1) 92,427 4,883 3,393 36,299 22,458 8,792 79 617,027 5 4,726 9,010 72.238 0 107 50,034 29 11,299 0 (1) 91,466 4,825 3,328 35,922 22,224 8,701 78 608,142 0.979565 0.989607 0.988182 0.988182 0.000000 0.988182 0.988182 0.980915 1.oooooo 0.000000 0.988182 0.989607 0.988182 0.980915 0.989607 0.989607 0.989607 0.980915 0.985601 12,063 290 2,964,886 1,689 16,690 27,474 1,632 3,728 1,255 0 7,368 244 7,610 I90 11,826 284 2,904,299 1,658 16,362 26,935 1,601 0 1,230 0 7,223 239 7,461 186 0.980363 0.980915 0.979565 0.981777 0.980363 0.980363 0.980915 0.000000 0.980310 0.000000 0.980363 0.980915 0.980363 0.980915 OTHER POWER GENERATION 546 546 547 547 548 549 549 549 549 550 551 552 552 552 OTHER POWER -OPERATION SUPERVISION 8 ENGINEERING OTHER POWER -OPERATION SUPERVISION 8 ENGINEERING- ECRC OTHER POWER -FUEL OIL, GAS &COAL OTHER POWER - FUEL -NON RECOV ANNUAL EMISSIONS FEE OTHER POWER - GENERATION EXPENSES OTHER POWER MlSC OTHER POWER GENERATION EXPENSES OTHER POWER MlSC OTHER POWER GEN EXP - ECRC OTHER POWER - WC H20 RECLAMATION OTHER POWER -ADDITIONAL SECURITY OTHER POWER RENTS -GAS TURBINES ENGINE SERVICING OTHER POWER - MAINTENANCESUPERVISION 8 ENGINEERING OTHER POWER -MAINTENANCE SUPERVISION & ENGINEERING- ECRC OTHER POWER -MAINTENANCE OF STRUCTURES OTHER POWER MAIN1OF STRUCTURES ECRC - - - - NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22, C-21, C-20,C-19 - RECAP SCHEDULES: C-1, E-3b \ SCHEDULE C - 4 JURISDICTIONAL SEPARATION FACTORS - NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION FLORIDA POWER 8 LIGHT COMPANY EXPLANATION: PROVIDE JURISDICTIONAL SEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE AND SUBSIDIARIES MOST RECENT HISTORICAL YEAR. COMPANY TYPE OF DATA SHOWN: PROJECTED TEST YEAR ENDED I / PRIORYEARENDED / / X HISTORICAL YEAR ENDED 12/31/11 DOCKET NO.: 120015-El 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 36 37 38 (1) ACCOUNT NO. 553 553 553 554 554 PAGE 5 OF 13 WITNESS: Kim Ousdahl, Joseph A. Ender (2) ACCOUNT TITLE OTHER POWER - MAINTENANCE GENERATING & ELECTRIC PLANT OTHER POWER - GAS TURBINE MAINTENANCE FUEL OTHER POWER - MAINT GEN & ELECT PLT ECRCIOTHER POWER MAINTENANCE MISC OTHER POWER GENERATION OTHER POWER - MAlNT MlSC OTH PWR GEN - ECRC OTHER POWER GENERATION - - (3) TOTAL COMPANY (4) FPSC JURISDICTIONAL (Sf-W ($000) 56,629 0 5,099 2,696 32 3,109,575 55,517 0 5,002 2,643 31 3,042,498 482,718 0 0 493.51 1 0 2,566 2,695 159.317 45,581 0 (25) 1,186.363 472,854 0 0 483,794 0 2,516 2,642 159,317 45,581 0 0 1,166.703 8,189 4,403 2,141 0 675 0 12,793 14,784 13,193 0 3,584 8 7,263 3,905 1,899 0 599 0 11,347 14,493 12,924 0 3,179 7 (5) JURISDICTIONAL SEPARATION FACTOR 0.980363 0.000000 0.980915 0.980363 0.980915 0.978429 OTHER POWER SUPPLY 555 555 555 555 555 556 557 557 557 557 557 OTHER POWER - PURCHASED POWER - INTERCHANGE RECOV OTHER POWER PURCHASED POWER - NON RECOVERABLE OTHER POWER SJRPP - FPSC - 88TSR OTHER POWER - UPS CAPACITY CHGS OTHER POWER - SJRPP CAP - - 88TSR OTHER POWER -SYSTEM CONTROL AND LOAD DISPATCHING OTHER POWER -OTHER EXPENSES OTHER 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 OTHER POWER SUPPLY - - - 0.979565 0.o0O000 0.000000 0.980311 0.000000 0.980363 0.980363 1.oooooo 1.oooooo o.ooo0oo 0.000000 0.983428 TRANSMISSION 560 561 562 562 563 564 565 565 565 565 566 567 TRANS EXP - OPERATION SUPERV 8 ENGINEERING TRANS EXP LOAD DISPATCHING TRANS EXP - STATION EXPENSES TRANS EXP - STATION EXPENSES FPLNE TRANS EXP - OVERHEAD LINE EXPENSES TRANS EXP - UNDERGROUND LINE EXPENSES 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 - MlSC TRANSMISSION EXPENSES TRANS EXP - RENTS - - NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: G22, G21. C-20, C-19 - 0.886968 0.886968 0.886968 0.000000 0.886968 0.000000 0.886968 0.98031 1 0.979565 0.000000 0.886968 0.886968 RECAP SCHEDULES: C-1 , E-3b SCHEDULE C - 4 JURISDICTIONALSEPARATION FACTORS - NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONALSEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICAL YEAR. COMPANY: FLORIDA POWER 8, LIGHT COMPANY AND SUBSIDIARIES TYPE OF DATA SHOWN: PROJECTED TEST YEAR ENDED / I PRIORYEARENDED I I X HISTORICALYEAR ENDED 12/31/11 - DOCKET NO.: 120015-El LINE NO. 1 2 3 4 5 6 7 8 9 WITNESS: Kim Ousdahl, Joseph A. Ender (1) ACCOUNT NO. 568 569 570 570 570 571 572 573 PAGE 6 OF 13 (2) (3) TOTAL COMPANY ($000) ACCOUNT TITLE TRANS EXP - MAINTENANCE SUPERV 8 ENGINEERING TRANS EXP MAINTENANCE OF STRUCTURES TRANS EXP - MAINTENANCE OF STATION EQUIPMENT TRANS EXP MAINTENANCE OF STATION EQUIP FPLNE TRANS EXP MAlNT OF STATION EQUIP - ECRC TRANS EXP - MAINTENANCE OF OVERHEAD LINES TRANS EXP -MAINTENANCE OF UNDERGROUND LINES TRANS EXP MAINTENANCE OF MlSC TRANS PLANT TRANSMISSION - - - - (4) FPSC JURISDICTIONAL ($000) (5) JURISDICTIONAL SEPARATION FACTOR 1,037 5,845 7,772 0 1,546 12,611 1,524 549 90.654 919 5,184 6,893 0 1,517 11,186 1,352 487 83,154 0.886968 0.886968 0.886968 0.000000 0.980915 0.886968 0.886968 0.886968 0.9 17269 19,032 832 2,717 5,285 5,866 2,732 8,504 1,788 19,032 832 2,717 5,285 5,866 2,732 8.498 1,788 (564) 28.238 8,086 18,642 1,981 18 8,124 2,223 122,294 32,136 137 6,633 3,856 5,408 283,963 1 1.oooooo 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 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 DlST EXP - LOAD DISPATCHING DlST EXP SUBSTATION EXPENSES DIST EXP - OVERHEAD LINE EXPENSES DlST EXP - UNDERGROUND LINE EXPENSES DlST EXP STREET LIGHTING AND SIGNAL SYSTEM EXPENSES DIST EXP - METER EXPENSES DlST EXP -CUSTOMER INSTALLATIONS EXPENSES DlST EXP - LMS-LOAD CONTROL RECOVERABLE -ECCR DlST EXP MISCELLANEOUS DISTRIBUTION EXPENSES DlST EXP RENTS DlST EXP -MAINTENANCE SUPERVISION AND ENGINEERING DlST EXP - MAINT-LMS-LOAD CONTROL RECOVERABLE-ECCR DlST EXP - MAINTENANCE OF STRUCTURES DlST EXP - MAINTENANCE OF STATION EQUIPMENT DlST EXP - MAlNT OF STATION EQUIP - ECRC DlST EXP - MAINTENANCE OF OVERHEAD LINES DlST EXP -MAINTENANCE OF UNDERGROUND LINES DlST EXP - MAINTENANCE OF LINE TRANSFORMERS DIST EXP - MAlNT OF STREET LIGHTING 8 SIGNAL SYSTEMS DlST EXP - MAINTENANCE OF METERS DlST W P -MAINTENANCE OF MlSC DISTRIBUTION PLANT DISTRIBUTION - - - NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTINGSCHEDULES: C-22, C-21, C-20,C-19 - (564) 28.238 8,086 18,642 1,981 18 8,124 2,266 122,294 32,136 137 6,633 3,859 5,408 284,015 .oooooo 1.oooooo 1.oooooo 1.ooO0oo 1.oooooo 0.999325 1.oooooo 1. o m o 1.000000 1.oooooo 1.oooooo 1.oooooo 1.oooooo 0.98091 1.oooooo 5 1.oooooo 1.oooooo 1.oooooo 1.oooooo 0.999325 1.oooooo 0.999818 RECAP SCHEDULES: C-I, E-3b - SCHEDULE C - 4 JURISDICTIONAL SEPARATION FACTORS NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION FLORIDA PONER &LIGHT COMPANY EXPLANATION: PROVIDE JURISDICTIONAL SEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE AND SUBSIDIARIES MOST RECENT HISTORICAL YEAR. COMPANY: TYPE OF DATA SHOWN: PROJECTED TEST YEAR ENDED / PRIORYEARENDED I I X HISTORICALYEAR ENDED 12/31/11 - DOCKET NO.: 120015-EI LINE NO. 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 .. / WITNESS: Kim Ousdahl, Joseph A. Ender (1) ACCOUNT NO. (2) (3) TOTAL COMPANY ACCOUNT TITLE ($000) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 PAGE 7 OF 13 (4) FPSC JURISDICTIONAL ($000) (5) JURISDICTIONAL SEPARATION FACTOR CUSTOMER ACCOUNTS EXPENSES 901 902 903 904 904 905 CUST ACCT EXP -SUPERVISION CUST ACCT EXP METER READING EXPENSES CUST ACCT EXP CUSTOMER RECORDS AND COLLECTION EXP CUST ACCT EXP UNCOLLECTIBLE ACCOUNTS CUST ACCT EXP UNCOLL ACCTS STORM SECURITIZATION CUST ACCT EXP MlSC CUSTOMER ACCOUNTS EXPENSES CUSTOMER ACCOUNTS EXPENSES - - 4,038 36,052 89,511 7,012 181 0 136.794 4,038 36,025 89,511 7,012 181 0 136.766 0.999849 0.999258 1.oooooo 1.oooooo 1.oooooo 0.000000 0.999800 5,288 7,931 2,587 111,494 279 8,801 5,262 3,391 145,032 5,288 7,931 2.587 111,494 279 8,801 5.262 3,391 145,032 1.oooooo 1.oooooo I.oooooo 1.oooooo 1.oooooo 1.oooooo 1.000000 1.oooooo 0 0 14.371 14,371 0 0 14,371 14.371 1.oooooo 0.000000 1.oooooo 1.oooooo 185,315 183,185 0.988510 0 53,711 0 490 0 53.093 0 490 0.000000 0.98851 0 0.000000 1.oooooo CUSTOMER SERVICE & INFORMATION EXPENSES 907 907 908 908 909 909 910 910 - CUST SERV 8 INFO SUPERVISION CUST SERV & INFO SUPERVISION ECCR RECOVERABLE CUST SERV 8 INFO CUST ASSISTANCE EXP CUST SERV 8 INFO CUST ASSISTANCE EXP ECCR RECOV CUST SERV & INFO INFO & INST ADV GENERAL CUST SERV 8 INFO INFO & INST ADV -ECCR RECOV CUST SERV 8 INFO MlSC CUST SERV 8 INFO EXP CUST SERV 8 INFO MISC CUST SERV 8 INFO EXP - ECCR CUSTOMER SERVICE & INFORMATION EXPENSES - - - 1.oooooo SALES EXPENSES 91 I 912 916 SUPERVISIONSALESEXPENSES DEMONSTRATINGAND SELLING EXPENSES MISCELLANEOUSAND SELLING EXPENSES SALESEXPENSES ADMINISTRATIVE 8 GENERAL 920 920 92 1 921 921 A&G EXP -ADMINISTRATIVE 81GENERAL SALARIES ABG EXP -ADMINISTRATIVE & GENERAL SALARIES FPLNE M G EXP OFFICE SUPPLIES AND EXPENSES M G EXP OFFICE SUPPLIES AND EXPENSES- FPLNE NED A&G EXP -ADMINISTRATION FEES FREC - - - NO= TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: G22, C-21, C-20, C 1 9 RECAP SCHEDULES: C-1, E-3b - - SCHEDULE C 4 JURISDICTIONAL SEPARATION FACTORS NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONAL SEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICAL YEAR. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES TYPE OF DATA SHOW: -PROJECTED TEST YEAR ENDED I -PRIORYEARENDED I I X HISTORICAL YEAR ENDED 12/31/11 DOCKET NO.: 120015-El 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 36 37 38 __ WITNESS: (1) ACCOUNT NO. 922 922 922 923 923 923 923 924 924 924 924 925 925 925 925 925 925 926 926 926 926 926 926 926 926 928 928 928 929 930 930 930 931 931 935 935 PAGE 8 OF 13 (2) (3) TOTAL COMPANY ($000) ACCOUNT TITLE M G EXP -ADMINISTRATIVE EXPENSES TRANSFERRED CR. A&G EXP EXPENSES TRANSFERRED FREC ABG EXP PENSION & WELFARE CR. FPLNE A&G EXP -OUTSIDE SERVICES EMPLOYED M G EXP LEGAL EXPENSES SEABROOK A&G EXP SERVICING FEES FREC OUTSIDE SERVICES LEGAL CAPACITY CLAUSE M G EXP PROPERTY INSURANCE ABG EXP PROPERTY INSURANCE NUCLEAR OUTAGE A&G EXP STORM DEFICIENCY RECOVERY A&G EXP PROPERTY INSURANCE FPLNE 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 AND DAMAGES FPLNE ABG 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 EMP PENSIONS & BENEFITS FPLNE M G EXP REGULATORY COMMISSION EXPENSE FPSC M 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 MlSC GENERAL EXPENSES MlSC GENERAL EXPENSES FREC M G EXP MlSC GENERAL EXPENSES EPRl M G EXP RENTS M G EXP RENTS ECCR A&G EXP MAINTENANCE OF GENERAL PLANT A&G EXP MAlNT GENERAL PLANT ECRC - - - - - - - ---- -- - - -- - - - - - NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22, C-21, C-20, C 1 9 - (73.880) (45 1) 0 31.288 0 27 0 11,914 (1,096) 571 0 29,105 601 0 137 10 0 62,758 1 I00 (11 1 2,381 2,860 0 2,104 221 920 2,638 27,044 0 0 4,211 0 13,593 0 I Kim Ousdahl, Joseph A. Ender (4) FPSC JURISDICTIONAL ($000) (73,031) (451) 0 30,928 0 27 0 11,648 (1,083) 558 0 28,771 589 0 137 10 0 62,037 1 98 (1) 1 2,381 2,828 0 2,104 0 0 2,836 26,734 0 0 4,163 0 13,437 0 (5) JURISDICTIONAL SEPARATION FACTOR 0.988510 1.oooooo 0.000000 0.988510 0.000000 1.oooooo 0.000000 0.977638 0.988182 0.977638 0.000000 0.988510 0.980311 0.980535 1.oooooo 0.980915 0.000000 0.9885 10 0.979570 0.980915 0.980310 0.980313 1.oooooo 0.98851 1 0.000000 I.oooooo 0.000000 0.000000 1.oooooo 0.988510 0.000000 0.000000 0.988510 0.000000 0.988510 0.000000 RECAP SCHEDULES: C-1, E-3b SCHEDULE C - 4 JURISDICTIONALSEPARATION FACTORS - NET OPERATING INCOME PAGE 9 OF 13 ~ FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONAL SEPARATION FACTORS FOR COMPANY: -PROJECTEDTEST YEAR ENDED NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICAL YEAR. PRIORYEARENDED I I X HISTORICALYEAR ENDED 12/31/11 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES TYPE OF DATA SHOWN: DOCKET NO.: 120015-El LINE NO. (1) ACCOUNT 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 36 37 38 I / WITNESS: Kim Ousdahl, Joseph A. Ender (2) (3) TOTAL COMPANY ($000) ACCOUNT TITLE ADMINISTRATIVE 8 GENERAL TOTAL O&M EXPENSES (4) FPSC JURISDICTIONAL ($000) (5) JURISDICTIONAL SEPARATION FACTOR 356,772 351,491 0.985196 6,660,250 6,537,214 0.981527 45,190 (1,473) 186,964 1,249 0 (8,653) 225 223,502 44,670 (1,456) 0 1,249 0 (8,460) 221 36,225 0.988510 0.988510 0.000000 1.oooooo 0.000000 0.977638 0.980915 0.162079 5,321 9,712 10,441 5,216 9,521 10,241 0 0 0 0 0.980363 0.980363 0.980915 0.000000 0.000000 1.oooooo 0.98 1777 INTANGIBLE DEPRECIATION 403 & 404 403 8 404 403 8 404 403 & 404 403 8 404 403 & 404 403 & 404 - DEPR & AMORT EXP INTANGIBLE DEPR 8 AMORT EXP - INTANGIBLEARO DEPR 8 AMORT EXP - SURPLUS FLOWBACK OFFSET DEPR & AMORT EXP - INT ECCR DEPR EXP - ITC INTEREST SYNCHRONIZATION - FPSC DEPR & AMORT EXP - INTANG DEPR SURPLUS FLOWBACK DEPR 8 AMORT EXP - INT ECRC INTANGIBLE DEPRECIATION STEAM DEPRECIATION 403 8 404 403 8 404 403 & 404 403 & 404 403 & 404 403 8 404 DEPR 8 AMORT EXP - STEAM DEPR & AMORT EXP FOSSIL DECOMM DEPR & M O R T EXP - STEAM PLANT - ECRC DEPR & M O R T EXP COAL CARS DEPR & AMORT EXP - FOSSIL PLANT - ADDITIONAL FERC DEPR EXP - AMORT ELECT PLT - ACQUl ADJ STEAM DEPRECIATION - 1,660 27,133 1,660 26,639 34,258 17,416 11,209 27.933 117 189 8,223 99,345 33,853 17,211 11,076 27,603 0 185 8,126 98,054 NUCLEAR DEPRECIATION 403 8 404 403 8 404 403 8 404 403 & 404 403 8 404 403 & 404 403 8 404 DEPR & M O R T EXP - TURKEY POINT DEPR & M O R T EXP - ST LUCIE 1 DEPR & M O R T EXP - ST LUCIE COMMON DEPR & M O R T W P ST LUCIE 2 DEPR 8 M O R T W P - NCRC AVOIDED AFUDC - OFFSET DEPR 8 M O R T W P - NUCLEAR PLANT ECRC DEPR 8 M O R T EXP - NUCLEAR FLOWBACK NUCLEAR DEPRECIATION - NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22, C-21. C-20,C-19 - 0.988182 0.988182 0.988182 0.988182 0.000000 0.980915 o.gmia2 0.987007 RECAP SCHEDULES: C-I , E-3b - SCHEDULE C - 4 JURISDICTIONAL SEPARATION FACTORS NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONALSEPARATION FACTORS FOR COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES TYPE OF DATA SHOWN: PROJECTED TEST YEAR ENDED / PRIORYEARENDED I I X HISTORICAL YEAR ENDED 12/31/11 NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICAL YEAR. DOCKET NO.: 120015-El 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 36 37 38 (11 ACCOUNT NO. PAGE 10 OF 13 / WITNESS: Kim Ousdahl, Joseph A. Ender (2) (3) TOTAL COMPANY ($000) ACCOUNT TITLE (4) FPSC JURISDICTIONAL ($000) (5) JURISDICTIONAL SEPARATION FACTOR OTHER PROD DEPRECIATION 403 & 404 403 & 404 403 & 404 403 & 404 403 & 404 DEPR & AMORT EXP - OTHER PRODUCTION DEPR & AMORT EXP - DISMANTLEMENT OTHER PROD DEPR 8 AMORT EXP DISMANTLEMENT- OTHER PROD (ECRC) DEPR 8 AMORT EXP - OTH PROD MARTIN PIPELINE DEPR & AMORT EXP - OTH PROD - ECRC OTHER PROD DEPRECIATION - - 212,131 8,167 454 0 20,468 241,220 207,966 8,006 445 0 20,078 236,495 78,960 159 0 0 0 9,283 1,848 111 90,361 70,035 156 0 3,239 33,465 40,413 48,177 21,412 53,060 72,399 25,836 24,849 2,660 15,853 246 0 3,239 33.465 40,413 48,177 21,412 53.060 72,399 25,836 24,832 2,660 15.853 241 0 __ 0.980363 0.980363 0.980915 0.000000 0.980915 0.98041 1 TRANSMISSIONDEPRECIATION 403 & 404 403 & 404 403 8 404 403 & 404 403 & 404 403 & 404 403 & 404 403 8 404 DEPR 8 AMORT EXP - TRANSMISSION DEPR & AMORT EXP TRANS - ECRC DEPR & AMORT EXP - TRANS ECCR DEPR & AMORT EXP - FPLE NED DEPR & AMORT EXP - AVOIDED AFUDC - TRANS OFFSET DEPR & AMORT EXP - TRANSMISSION - GSU DEPR & AMORT EXP - TRANSMISSION - OTHER RETAIL DEPR & AMORT EXP - TRANSMISSION - OTHER WHOLESALE TRANSMISSION DEPRECIATION - 0 0 9,101 1,848 0 81,139 0.886968 0.980915 0.000000 0.000000 0.000000 0.980363 1.oooooo 0.000000 0.897946 DISTRIBUTION DEPRECIATION 403 8 404 403 & 404 403 & 404 403 8 404 403 & 404 403 8 404 403 & 404 403 & 404 403 & 404 403 8 404 403 8 404 403 8 404 403 & 404 DEPR 8 AMORT W P - DISTRIBUTIONA/C 361 DEPR & AMORT EXP - DISTRIBUTIONN C 362 DEPR 8 AMORT W P DISTRIBUTIONN C 364 DEPR & AMORT EXP - DISTRIBUTIONA/C 365 DEPR & AMORT EXP - DISTRIBUTIONA/C 366 DEPR & AMORT EXP - DISTRIBUTIONA/C 367 DEPR & AMORT EXP - DISTRIBUTIONN C 368 DEPR & AMORT EXP - DISTRIBUTIONA/C 369 DEPR & AMORT EXP - DISTRIBUTIONN C 370 DEPR & M O R T EXP - DISTRIBUTIONN C 371 DEPR & AMORT EXP - DISTRIBUTIONN C 373 DEPR & M O R T EXP - DISTRIBUTION- ECRC DEPR & M O R T EXP - DISTRIBUTIONA/C 361 ECCR - NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22, C-21, C-20,C-19 - 1.oooooo 1.oooooo 1.oooooo 1.oooooo 1.oooooo 1.oooooo 1.oooooo 1. m 0 0.999325 1. m 0 1.oooooo 0.980915 0.000000 RECAP SCHEDULES: C-1, E-3b SCHEDULE C - 4 JURISDICTIONAL SEPARATION FACTORS - NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION FLORIDA POWER & LIGHT COMPANY EXPLANATION: PROVIDE JURISDICTIONAL SEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE TYPE OF DATA SHOWN: PROJECTED TEST YEAR ENDED PRIORYEARENDED / / AND SUBSIDIARIES MOST RECENT HISTORICAL YEAR. X HISTORICAL YEAR ENDED 12/31/11 COMPANY: PAGE 11 OF 13 DOCKET NO.: 120015-El (1 ) LINE NO. ACCOUNT 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 36 37 38 403 8 404 403 8 404 403 8 404 403 84 404 403 8 404 403 8 404 403 8 404 403 8 404 403 & 404 I I WITNESS: Kim Ousdahl, Joseph A. Ender (2) (3) (4) ACCOUNT TITLE TOTAL COMPANY FPSC JURISDICTIONAL (SoOo) ($ow - DEPR 8 AMORT EXP DISTRIBUTION N C 362 ECCR DEPR & M O R T EXP DISTRIBUTION N C 364 ECCR DEPR 8 AMORT EXP - DISTRIBUTION N C 365 ECCR DEPR & AMORT EXP - DISTRIBUTION N C 368 ECCR DEPR & AMORT EXP - DISTRIBUTION N C 369 ECCR DEPR & AMORT EXP - DISTRIBUTION N C 370 ECCR DEPR 8 AMORT EXP - DISTRIBUTION N C 371 ECCR DEPR 8 AMORT EXP - DISTRIBUTION N C 373 ECCR DEPR 8 AMORT EXP - DISTRIBUTION FLOWBACK DISTRIBUTION DEPRECIATION (5) JURISDICTIONAL SEPARATION FACTOR 582 0 0 0 0 0 5,683 0 (90,602) 257.272 582 0 0 0 0 0 5,683 0 (90,602) 257.250 1 .oooooo 0.000000 0.000000 0.000000 0.000000 0.000000 1 .oooooo 0.000000 1 .oooooo 0.999917 7,589 27,472 32 7.501 27.156 32 45 (1,844) 32,891 0.988510 0.988510 1 .oooooo 0.980915 0.988511 0.988511 GENERAL DEPRECIATION 403 8 404 403 8 404 403 8 404 403 8 404 403 8 404 DEPR 8 AMORT EXP - GENERAL STRUCTURES DEPR 8 AMORT EXP - GENERAL OTHER (EXC ECCR 8 FERC) DEPR 8 AMORT EXP - GENERAL OTHER ECCR DEPR 8 AMORT EXP - GENERAL OTHER ECRC DEPR 8 AMORT EXP - PROP UNDER CAPT LEASES GENERAL DEPRECIATION 46 .- (1.866) 33.273 NUCLEAR DECOMMISSIONING 403 8 404 403 8 404 DEPR EXP - NUCLEAR DECOMMISSIONING DECOMMISSIONINGEXPENSE - ARO RECLASS NUCLEAR DECOMMISSIONING TOTAL DEPRECIATION &AMORTIZATION 0 0 0 0 0 0 0.000000 0.000000 0.000000 972,106 768,693 0.790751 AMORT OF PROP 8 REGULATORY ASSETS 405 405 407 407 407 407 - REGULATORY DEBIT ASSET RET OBLIGATION ACCRETION EXPENSE - ARO REG DEBIT M O R T OF PROP LOSSES, UNRECOV PLT & REGUL STUDY COSTS REGULATORY CREDIT ASSET RET OBLIGATION REGULATORY DEBIT - ASSET RET OBLIGATION AMORT OF OKEELANTA SElTLEMENT CPRC - NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22, C-21,C-20, C-19 - 0 58.272 (1,713) (56,775) 0 0 0.000000 0.988510 0.976718 0.988510 0.000000 0.000000 RECAP SCHEDULES: C-I , E-3b - - SCHEDULE C 4 JURISDICTIONAL SEPARATION FACTORS NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONAL SEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICAL YEAR. COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES PAGE 12 OF 13 TYPE OF DATA SHOWN: -PROJECTED TEST YEAR ENDED -PRIORYEARENDED I I X HISTORICALYEAR ENDED 12Mlll1 DOCKET NO.: 120015-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 36 37 -. 38 (11 ACCOUNT NO. 407 407 407 407 407 407 407 407 407 407 407 407 407 407 I I WITNESS: Kim Ousdahl, Joseph A. Ender (2) (3) TOTAL COMPANY ($000) ACCOUNT TINE AMORT OF GLADES POWER PARK M O R T OF OKEELANTA SElTLEMENT FUEL AMORT OF STORM SECURITIZATION AMORT OF STORM SECURITIZATION OVERNNDER TAX RECOV AMORTIZATION OF NUCLEAR RESERVE AMORTIZATION OF UNALLOCATED PROD RESERVE AMORTIZATION OF DBT DEFERRED SECURITY AMORTIZATION OF STORM DEFICIENCY NUCLEAR RECOVERY AMORTIZATION AMORT NCRC BASE RATE REV REQ AMORT REG ASSET -CONVERTIBLE ITC DEPR LOSS AMORT REG LIAB CONVERTIBLE ITC GROSS-UP AMORT OF REG ASSETS DEPR RESERVE SURPLUS AMORT OF PROP GAINS-AVIAT TRF-FPL GROUP AMORT OF PROP a REGULATORY ASSETS - - - - (4) FPSC JURISDICTIONAL ($000) 6,818 6,731 0 0 (5) JURISDICTIONAL SEPARATION FACTOR 0.987190 oooooo -. 0 73,550 (491) (6,955) 73,550 (491) (6,955) 0 1.oooooo 1.oooooo 1.oooooo 0 0 0 0.000000 0.000000 0 19,969 (1,871) 1,948 (10,101) (186.964) (1.025) (105,337) 19,969 (1,871) 1,911 (9,908) 0 (1.013) 81.729 0 0.000000 1 .oooooo 1.oooooo 0.980915 0.980915 0.000000 0.988510 (0.775883) TAXES OTHER THAN INCOME TAX 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 408 TAX OTH TH INC TAX TAX OTH TH INC TAX TAX OTH TH INC TAX TAX OTH TH INC TAX TAX OTH TH INC TAX TAX OTH TH INC TAX TAX OTH TH INC TAX TAX OTH TH INC TAX TAX OTH TH INC TAX TAX OTH TH INC TAX TAX OTH TH INC TAX TAX OTH TH INC TAX TAX OTH TH INC TAX TAX OTH TH INC TAX TAX OTH TH INC TAX TAX O M TH INC TAX TAX OTH TH INC TAX TAX OTH TH INC TAX - UTILITY OPERAT INCOME CLEARING - PAYROLL - CAPACITY - PAYROLL - ECCR - PAYROLL - ECRC - PAYROLL - NUC - REAL a PERS PROPERTY TAX - FRANCHISE TAX - FEDERAL UNEMPLOYMENT TAXES - STATE UNEMPLOYMENTTAXES - FICA (SOCIAL SECURITY) - GROSS RECEIPTS TAX - ECRC - GROSS RECEIPTS TAX - CAPACITY - GROSS RECEIPTS TAX - RETAIL BASE - GROSS RECEIPTSTAX - FRANCHISE - GROSS RECEIPTS TAX - ECCR - GROSS RECEIPTS TAX - RETAIL FUEL - GROSS RECEIPTS TAX - STORM RECOVERY - REG ASSESS FEE - RETAIL BASE NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22, C-21, C-20. C-19 20,162 (11 63 79 0 291,423 461,190 489 1,460 28.528 0 0 242,079 11,834 0 0 0 3.341 19,692 (1) 63 78 0 284,638 461,190 484 1,443 28,201 0 0 242,079 11,834 0 0 0 3.341 0.976718 0.980315 I.oooooo 0.980915 0.980337 0.976718 1.000000 0.98851 0 0.988510 0.988510 0.000000 0.000000 1.000000 1.oooooo 0.000000 0.000000 0.000000 1.000000 RECAP SCHEDULES: (2-1, E-3b - SCHEDULE C - 4 JURISDICTIONAL SEPARATION FACTORS NET OPERATING INCOME FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE JURISDICTIONAL SEPARATION FACTORS FOR NET OPERATING INCOME FOR THE TEST YEAR AND THE MOST RECENT HISTORICAL YEAR. COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES TYPE OF DATA SHOWN: PROJECTED TEST YEAR ENDED / -PRIORYEARENDED I I X HISTORICAL YEAR ENDED 12/31/11 DOCKET NO.: 120015-El 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 36 37 38 (1) ACCOUNT NO. 408 408 408 408 408 408 408 408 408 408 408 PAGE 1 3 0 F 13 I WITNESS: Kim Ousdahl, Joseph A. Ender (2) (3) TOTAL COMPANY ($000) ACCOUNT TITLE 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 - SUPERFUND ENVIRONMENTAL TAX TAX OTH TH INC TAX FPNE TAXES OTHER THAN INCOME TAX - - - - (4) FPSC JURISDICTIONAL ($000) (5) JURISDICTIONAL SEPARATION FACTOR 341 107 3,102 0 443 0 0 123 55 0 0 1,064,817 0 0 1,057,211 1.oooooooo 1.oooooooo 1.oooooooo 0.00000000 1.oooooooo 0.00000000 0.00000000 1.oooooooo 0.98851029 0.00000000 0.00000000 0.99285651 82,455 68,910 458,452 25,502 (3,173) 632,146 81,414 68,040 452,660 25,136 (3,100) 624.150 0.98737141 0.98737141 0.98736431 0.98564599 0.97671829 0.98735013 (1,722) 0 (280) (2,002) (1,722) 0 (274) (1.996) 34 1 107 3,102 0 443 0 0 123 54 OPERATING INCOME TAXES 409 409 410 410 411 INCOME TAXES - UTILITY OPER INCOME - CURRENT FEDERAL INCOME TAXES - UTILITY OPER INCOME - CURRENT STATE INCOME TAXES - DEFERRED FEDERAL INCOME TAXES - DEFERRED STATE AMORTIZATION OF ITC OPERATING INCOME TAXES 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 - ECRC GAIN LOSS ON DISPOSITION OF PROPERTY - NET OPERATING INCOME NOTE: TOTAL MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-22, C-21, C-20.C-19 1,387,229 1,367.234 1.oooooooo 0.00000000 0.98091491 0.99733487 0.98558586 RECAP SCHEDULES: C-1, E-3b Schedule C-5 FLORIDA PUBLIC SERVICE COMMISSION OPERATING REVENUES DETAIL 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. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El Line No. ($000) Per Books Account No. IAccount Title Non Jurisdictional Fuel Conservation Franchise Jurisdictional (2) - (3) Adjustments Adjustments Adjustments Fee Other (ECRC, CPRC 8 Charge) Page 1 of 2 Type of Data Shown: X Projected Test Year Ended: 12131113 - PriorYearEnded: I I HistoricalTest Year Ended: I I W~ness:Renae B. Deaton Robert E. Barrett, Jr. - Other (GRT & Total Interchg) Adjustments Adjustments (5) thru (9) Total Adjusted (4) + (lo) Adjustments 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 440 Residential Sales 442 Commercial Sales 442 Industrial Sales 444 Public Street 8 Highway Lehting 445 Other Sales to Public Authorities 446 Sales to Railroads & Railways Total Sales to Ultimate Consumers 447 SalesforResale TOTAL SALES OF ELECTRICITY 449.1 (Less) Provision for Rate Refunds TOTAL REVENUE NET OF REFUND PROVISION OTHER OPERATING REVENUES 450 Field Collection Late Payment Charges 451 Misc. Svc. Revenue - Initial Connection 5,534,484 4,205,919 230,096 77,381 2,737 8,101 10,058,718 170,298 10,229,016 138,636 138,636 5,534,484 4,205,919 230,096 77,381 2,737 8,101 10,058,718 31,662 10,090,380 0 10,229,016 138,636 0 10,090,380 (1,876,680) (1,646292) (106,847) (16,300) (976) (3,279) (3,650,373) (65,301) (66,462) (6,617) (1,009) (60) (203) (139,653) (251,572) (191.182) (10,4591 (3,591) (124) (368) (457,297) (572,600) (502,305) (32,600) (4,973) (298) (1,000) (1,113,776) (3,650,373) (139.653) (457,297) (3,650.373) (139,653) (457,297) (1,113,776) (226,767) (183.415) (10,882) (1,093) (115) (359) (422,631) (31,662) (454,293) (2,992,919) (2,589,656) (167,406) (26,966) (1,573) (5,209) (5,783,730) (31,662) (5,815,392) 4,274.988 (1,113,776) (454,293) (5,815,392) 0 4,274,988 2,541,565 1,616,263 62,690 50.415 1.163 2,892 4,274,988 33.046 613 33.046 613 33,046 613 17 451 Misc. Svc. Revenue - Reconnect afler Non-Pay 18 451 Misc. Svc. Revenue - Connect/Disconnect 451 Misc. Svc. Revenue Returned Customer 19 Checks 8,655 15,612 8,655 15,612 8,655 15.612 4,687 4,687 4.687 20 451 Misc. Svc. Revenue - Current Diversion Penalty 21 451 Misc. Svc. Revenue - Other Billings 2,333 2,591 2,333 2,591 2,333 2,591 - - - 22 451 Misc. Svc. Revenue Reimbursements Other 23 454 Rent from Electric Property General 454 Rent from Electric Property - Future Use IPH in 24 Ser (283) 12.305 2 (283) 12,303 (283) 12.303 3,464 68 3,396 3,396 25 454 Rent from Electric Property - Pole Attachments 26 456 0th Electric Rev. - Transmission 29,733 42,393 36,941 29,733 5,452 29.733 5,452 Supporting Schedules: - Recap Schedules: C-4, C-21 schedule c-5 FLORIDA PUBLIC SERVICE COMMISSION OPERATING REVENUES DETAIL 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. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El Page 2 of 2 Type of Data Shown: X Projected Test Year Ended: 12/31/19 - PriorYearEnded: I I - Historical Test Year Ended: / I Witness: Renae B. Deaton Robert E. Barrett, Jr. ($000) L Other Line No. Account No. IAccount Title . Per Books Non Jurisdictional Fuel Conservation Franchise Fee Jurisdictional (2) - (3) Adjustments Adjustments Adjustments CPRC Storm Other (GRT 8 Total Interchg) Adjustments Adjustments (5) thru (9) Total Adjusted (4) + Charge) Adiustments 9 10 11 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Supporting Schedules: Recap Schedules: C-4, C-21 SCHEDULE C6 FLORIDA PUBUC SERVICE COMMISSION COMPANY: 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 AN0 THE FORECASTED DATA FOR THE TEST YEAR AND THE PRIOR YEAR. FLORIDA POWER (L LIGHT COMPANY AND SUBSIDIARIES 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 TYPE OF DATA SHOWN: X PROJECTEDTEST YEAR ENDED X PRIOR YEAR ENOEDX HISTORICAL YFAR ENDED (Sooo) DOCKET NO.: 120015-EI LINE NO. PAGE 1 OF 6 BUDGETEDVERSUS ACTUAL OPERATING REVENUES AND EXPENSES (1) (2) ACCOUNT No. ACCOUNT TITLE (4) 2007 YEAR 1 EUDGET ACTUAL (6) (3) YEAR2 BUDGET ACTUAL WITNESS: Kim Ousdahl. Robert E. Barren. Jr. (8) 2009 YEAR 3 BUDGET ACTUAL )' (10) 2010 YEAR 4 BUDGET ACTUAL (9) (12) 2011 YEAR 5 BUDGET ACTUAL (13) 2012 PRIOR YEAR (11) (14) 2013 TESTYEAR OPERATINGREVENUES 440-446 447 449 450 451 454 456 RESIDENTIALSALES SALES FOR RESALE PROVISION FOR REFUNDS FORFEITED DISCOUNTS MISCELLANEOUSSERVICE REVENUES RENT FROM ELECTRIC PROPERTY OTHER ELECTRIC REVENUES OPERATING REVENUES 11,26(,8M 188.958 11,952,720 (2.614) 32,550 29.1 19 38,105 69,091 11.620.011 12,244,114 11,295,886 166.225 (11,929) 41,950 31,484 42,966 80,208 11.648.791 11.843.1W 11.543.552 129.178 3,447 40,708 32.821 45,507 (307,453) 11,487,781 9,812,194 163,855 (11.683) 34,957 31.659 45,168 405.849 10,258.511 10.482.019 10.501.373 10.230.348 168.096 0 34.320 31,630 42.286 102,532 10,609,210 10,201,144 10,406,755 n 24 25 26 27 28 29 30 31 32 33 34 35 36 37 NOTES: THE COMPANY DOES NOT BUDGET AT FERC ACCOUNT LEVEL TOTALS MAY NOT A W W E TO ROUNDING. 38 SUPPORTING SCHEDULES: RECAP SCHEWLES: C-9. WS. c33 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: EXPLANATION: IF THE TEST YEAR IS PROJECTED, PROVlDE THE BUDGETED VERSUS ACTUAL OPERATING REVENUESAND EXPENSES BY PRIMARYACCOUNT FOR A HISTORICAL F M YEAR PERIOD AN0 THE FORECASTED DATA FOR THE TEST YEAR AND THE PRIOR YEAR. FLORIDA POWER 6 LIGHT COMPANY AND SUBSIDIARIES 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 18 17 18 19 20 21 TYPEOFDATASHOWN: PROJECTEDTEST YEAR ENDED lZ!iY&l X (1) (2) ACCOUNT NO. ACCOUNT TITLE (4) 2007 YEAR 1 BUDGET ACTUAL (5) X WITNESS: Kim Ousdahl. Robart E. Barr&, Jr. (8) (6) 2Mx) YEAR2 BUDGET ACTUAL (3' PRIOR YEAR ENDEDlZ!UU HISTORICALYEAR ENDED l2LYLU X (SW DOCKET NO.: 12W15EI LINE NO. PAGE 2 OF 6 BUDGETEDVERSUS ACTUAL OPERATING REVENUESAND EXPENSES SCHEDULE C-6 YEAR 3 BuMjET ACTUAL (10) 2010 YEAR4 BUDGET ACTUAL (g) (12) 201I YEAR 5 BUDGET ACTUAL (11) (13) 2012 PRIOR YEAR (14) 2013 TESTYEAR STEAM POWER GENERATION 5w 501 502 505 508 507 508 OPR SUPV h ENG-STEAMPOWER GENERATION FUELSTEAM POWER GENERATION STEAM WP-STEAM POWER GENERATION ELECTRIC EXPENSESSTEAMPOWER GENER MISCELL STEAM POW EXF'STEAM POWER GENER RENTSSTEAMPOWER GENERATION STEAM EMISSIONALLOWANCE STEAM POWER GENERATION 10.083 1.745.628 7.442 8.048 1,634,373 7.408 10,300 1,353,768 7.384 5.947 1,018.831 6.562 3.297 29.524 3.473 29.788 4 3,114 28,213 4 2.744 32,040 0 0 0 8.941 627,622 7.288 2,340 26.630 32 0 670,851 803.045 755,667 0 7,557 8.354 21.e93 7.977 2,914 48.796 €6,238 60.155 0 88.869 171.471 9,118 73.102 108 106.031 (1) 448.897 455.811 510,510 3 0 98 00 -- 1,795,975 0 1,683,094 0 1,402,861 0 1,066.147 0 6,169 10.006 39.200 12,070 4.341 71.786 STEAM POWER MAINTENANCE 510 511 512 513 514 10.257 9,601 39.178 13,061 MAINTENANCESUPERVISIONh ENG -STEAM MTCE OF STRUCTURESTEAMPOWER GENERATION MTCE OF BOILER PLTSTEAMPOWER GENER MTCE OF ELEC PLANTSTEAM POWER GENER MTCE MlSC STEAM PLANTSTEAMPOWER GENER STEAM POWER MAINTENANCE 0 12.467 84,565 9,114 8,121 43,159 12.511 8,943 0 81.849 10,335 0 7,622 28,319 14,577 4,272 65,125 NUCLEAR POWER GENERATION 22 517 518 519 520 523 524 525 30 OPER SUPV 8 ENG-NUCLEAR POWER GENER NUCLEAR FUEL WPENSE-NUCLEARPOWER GENER COOWTS I WATER-NUCLEAR POWER GENER STEAM EXPENSESNUCLEAR POWER GENERATION ELECTRICEXPENSES-NUCLEARPOWER GENER MlSC NUC PWR EXP-NUCLEARPOWER GENER RENTS-NUCLEARPOWER GENERATION NUCLEAR POWER GENERATION 31 32 NUCLEAR POWER MAINTENANCE 23 24 25 26 27 28 29 106.242 138.727 5,554 34.01 1 292 91.644 111.505 116.392 6.438 29,095 71 69.714 0 ---_______---- 0 333,216 0 0 376.470 0 98.017 154,075 6,119 40,610 112 82,522 0 381,456 100,102 163,110 10,151 62.855 286 89.416 0 0 425.720 33 34 35 36 37 38 528 NOTES MTCE SUPV h ENG-NUCLEARWWER GENER 97.362 105.934 90,716 92,409 92.427 THE COMPANY DOES NOT BUDOET AT FERCACCOUNTLEVEL TOTALS MAY NOT A W DUE TO ROUNDING. SUPPORTINGSCHEDULES: RECAP SCHEDULES: C-9. C-36. G33 EXPLANATION: IF THE TEST YEAR IS PROJECTED, PROVlM THE BUOGETED 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 BLIGHT COMPANY AND SUBSIDIARIES No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 18 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 (1) (2) ACCOUNT NO. ACCOUNT TITLE 529 530 531 532 TYPE OF DATA S H O W : PROJECTED TEST YEAR ENDED X X PRIOR YEAR ENDEOJZQlU.2 X HISTORICALYEAR ENDED (SOW DOCKET NO.: 120015EI LINE PAGE 3 OF 6 BUDGETED VERSUS ACTUAL OPERATING REMNUES AND EXPENSES SCHEDULE G6 (4) 2007 YEAR 1 BUDGET ACTUAL MTCE OF STRUCTURE-NUCLEAR POWER GENER MTCE OF REACTOR PLT EQPNUCLEAR POW GEN MTCE OF ELECTRIC PLT-NUCL POW GENER MTCE MlSC NUC MNT-NUCLEAR POWER GENER NUCLEAR POWER MAINTENANCE (3) (8) 2008 YEAR2 BUDGET ACTUAL 11,116 33.827 16,661 0 5.488 184.431 0 7,943 37,306 11,422 5,169 167,773 0 9,156 3.903.353 7,461 14,339 4 3,934,314 0 5,453 2,182 32.004 2,057 41,696 0 1,152,234 2.527 (74,791) 1,079,970 - 12/31/13 WITNESS: Kim OuSdiIhl, Rob& E. B W R Jr. (8) 2009 YEAR 3 BUDGET ACTUAL 8,041 48.816 17.400 0 4.990 187,963 0 9,925 3,369,889 10.815 16.309 0 3,406,938 (10) 2010 YEAR 4 BUDGET ACTUAL 8.883 46.783 20.711 5.111 173.998 (12) 2011 YEAR 5 BUDGET ACTUAL (11) --0 0 (13) 2012 PRIOR YEAR 8.275 36.299 22,512 8.817 168,330 (14) 2013 TESTYEAR 147,679 163,310 OTHER POWER GENERATION 546 547 548 549 550 8,502 3,822.830 OP SUPV 8 ENG-OTHER POWER GENERATION FUEL-OTHER POWER GENERATION GENERATION EXPENSES-OTHER POWER GENER MlSC OTHER PWR GEN EXP-OTHER POWER GENER RENTSOTHER POWER GENERATION OTHER POWER GENERATION 6.486 13,828 - - - -pppo 0 3.851.646 0 4.768 1,554 28.295 1,354 35,970 11.686 2.944,837 18,011 22,010 12,353 2,966,575 16,726 34,053 0 0 2.%6,543 0 0 3,029,707 2,550,155 2,394,249 0 7,611 7.800 61,729 2,728 79.868 77.786 99,771 0 976.229 2,568 207,569 1.186,383 908,684 1,106,958 OTHER POWER MAINTENANCE 551 552 553 554 MTCE SUPV 8 ENG-OTHER POWER GENERATION MTCE OF STRUCTURES-DTHER POWER GENER MTCE GEN 8 ELEC PLT-OTHER POWER GENER MTCE MlSC OTHER PWR GEN-OTHER POWER GEN OTHER POWER MAINTENANCE 6,151 3.178 29,603 1,732 0 40,883 0 7,035 5.609 46,403 2,397 61,444 0 1,123,423 3,111 (285,169). 841,365 OTHER POWER SUPPLY 555 556 557 PURCHASED POWER-OTHER POWER SUPPLY EXP SYS CONTR 8 LOAD DISPATCH-OTH POW SUP OTHER EXPENSES-OTHER POWER SUPPLY EXP OTHER POWER SUPPLY 0 1,103,243 2.391 (57.2641 1,048,370 0 1.101.086 2,695 244,159 1,347,941 TRANSMISSION EXPENSES OPERATING OPER SUPERV B ENG-TRANSMISSION NOTES: 4,302 4.859 5.081 6,524 8.189 THE COMPANY M E S NOT BUDGET AT FERC ACCOUNT LEVEL. TOTALS MAY NOT ADD DUE TO ROUNDING. SUPPORTIN0 SCHEDULES: RECAP SCHEDULES: C-9, C-36. W 3 SCHEDULE C-6 COMPANY: - PAGE 4 OF 6 BUDGETED VERSUS ACTUAL OPERATING REVENUES AN0 EXPENSES EXPLANATION: IF THE TEST YEAR IS PROJECTED, PROVlM THE BUOGETEO VERSUS ACTUAL OPERATINO REMNUES 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 FLORIDA POWER (L LIGHT COMPANY AND SUBSIDIARIES TYPE OF DATA SHOW: X PROJECTEDTEST YEAR ENDED X PRIOR YEAR ENDEDX HISTORICAL YEAR ENDED DOCKET NO.: 12W15fl WITNESS: Kim Ourrdahl. Robert E. Barrett, Jr. (1) (2) LINE NO. ACCOUNT NO. ACCOUNT TITLE 1 2 3 4 5 6 7 8 561 562 563 584 565 556 567 LOAD DISPATCHING-TRANSMISSION STATION EXPENSES-TRANSMISSION OVERHEAD LINE EXPENSES-TRANSMISSION UNDERGROUNDUNE EXPENSES-TRANSMISSION TRANSMISSION OF ELECTRlClM BY OTHERS MISCELLANEOUSEXPENSES-TRANSMISSION RENTS-TRANSMISSION TRANSMISSION EXPENSES OPERATING (6) 2006 YEAR2 BUDGET ACTUAL (5) (3) (4) 2007 YEAR 1 BUDGET ACTUAL 4.045 6.610 672 0 (8) 2009 YEAR3 BUDGET ACTUAL 0 (10) 2010 YEAR 4 BUDGET ACTUAL (9) 4.275 2.504 3.983 3.458 685 0 20.581 2,401 0 17,802 2,632 0 36,063 (7) 468 4.272 1,633 390 0 16,282 2.922 0 31,533 31,204 3,122 0 -0 47,146 792 3.888 8,987 12,032 134 576 26,507 690 4.171 9,803 13,760 (12) 574 28.986 (I2) 2012 (I3) PRIOR YEAR YEAR5 BUDOET ACTUAL 0 0 ~-~ ~ 0 0 35.974 (14) 2013 TESTYEAR 4,403 2,141 675 0 40,771 3.584 8 59,770 ~ 40,224 41,211 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 28 30 31 32 33 34 35 36 37 38 TRANSMISSION EXPENSESMAINTENANCE 568 569 570 571 572 573 MTCE SUPERVISIONAND ENGIN-TRANSMISSION MAINTENANCEOF STRUCTURES-TRANSMISSION MTCE OF STATION EQUIPMENT-TRANSMISSION MTCE OF OVERHEAD LINES-TRANSMISSION MTCE OF UNDERGROUND LINES-TRANSMISSION MTCE OF M l S C PLANT-TRANSMISSION TRANSMISSION EXPENSES WNTENANCE 1,243 3,236 6,062 13,765 0 0 882 3,155 10,012 16,173 0 511 30.733 0 20,708 566 2.700 8,119 6,958 4.060 7.953 2,592 30.486 8.358 92.505 1,037 6,034 9,129 12,611 1,524 549 450 --------~ 0 24.756 0 20,531 554 2,601 5,198 8,145 4.447 6,867 2.260 30,210 8,376 89.190 0 0 0 30.884 27,135 27.933 103.915 w,Q43 DISTRIBUTION EXPENSES OPERATING 580 581 582 583 584 585 586 587 588 589 OPERATION SUPERV AND ENGIN-DISTRIBUTION LOAD DISPATCHING-DISTRIBUTION STATION EXPENSES-DISTRIBUTION OVERHEAD LINE EXPENSESDISTRIBUTION UNDERGROUNDLINE EXPENSES-MSTRIBUTION ST LIGHTING AN0 SIGNAL SYST EXP-DISTRIB METER EXPENSES-DISTRIBUTION CUSTOMER INSTALLATIONSEXP-MSTRIEUTION MISCEUANEOUS EXPENSESDISTRIBUTION RENTSMSTRIWTION MSTRIBUTION EXPENSES OPERATING 17.383 663 2.675 11,140 0 6,664 3,283 7.024 931 19,941 8.439 78.132 19,032 832 2.717 5.285 16,171 660 0 2,669 10,m 5,942 3,014 9.857 2,271 25,712 8.524 85.720 5.866 2,732 8.504 1,224 28.238 8,086 0 82.516 DISTRIBUTION EXPENSES MAINTENANCE NOTES THE COMPANY DOES NOT BUDGET AT FERC ACCOUNT LEVEL. TOTALS MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: RECAP SCHEDULES: C-9, C-36. C-33 SCHEWLE c8 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: EXPLANATION: IF THE TEST YEAR IS PROJECTED. PROVIM 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 POWER 8 LIGHT COMPANY AND SUBSIDIARIES (1) LINE NO. ACCOUNT NO. 1 580 2 3 591 502 593 594 595 596 597 598 5 8 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 TYPE OF DATA SHOWN: PROJECTEDTEST YEAR ENDED X X PRIOR YEAR ENDED IZEJflZ X HISTORICAL YEAR ENDED (SW) DOCKET NO.: 12W15-EI 4 PAGE 5 OF 8 BUDGETEDVERSUS ACTUAL OPERATING REVENUESAND EXPENSES (2) ACCOUNT TITLE (4) 2w7 YEAR 1 BUDGET ACTUAL MTCE SUPERVlSlON AND ENGlNEWNGDlSTRlB WNTENANCE OF STRUCTURES-DISTRIBUTION MTCE STATION EQUIPMENT-DISTRIBUTION MAINTENANCE OF OVERHEAD LINES-DISTRIB MAINTENANCE OF UNDERGROUNDLINES-DISTRIB MAINTENANCE OF LINE TRANSFORMERS-DISTRJB MTCE ST LIGHTING &SIGNAL SYST-DISTRIB WNTENANCE OF METERS-DISTRIBUTION MAINTENANCE OF MlSC PLANT-DISTRIBUTION DISTRIBUTIONEXPENSES MAINTENANCE (3) (5) 189,334 (7) (8) 2008 YEAR2 BUDGET ACTUAL 19,216 228 8,194 111,810 30.318 1,601 8,098 2.588 0 WITNESS: Kim Ousdehl. R 0 (8) 2009 YEAR3 BUDGET ACTUAL 18.598 396 7,663 107,87? 29,551 1,220 7,131 2,175 7,036 179.648 0 18.138 414 8.889 95,540 30.908 718 5,797 2,185 8,118 166.702 0 4,527 25.928 88,589 30,275 0 149,320 0 14.829 72.082 7,043 8,787 102.721 0 0 2 8.947 8.849 (9) (10) 2010 YEAR4 BUDGET ACTUAL 0 18,995 882 9,091 102.643 35.279 719 5,551 2.271 6,127 179.358 (12) 2011 YEAR 5 BUDGET ACTUAL (11) 12/31113 M E. Earrett. Jr. (13) 2012 PRIOR YEAR (14) 2013 TESTYEAR 0 18.642 549 10.345 122,294 32,138 137 6.633 3,859 6.804 201.499 183.549 194.616 0 4,038 36.052 89.51 1 7,193 0 136.794 149,159 150.260 0 13,219 114,081 9,080 8.853 145.032 130,436 137.438 0 0 0 14.371 14,371 15.361 15.170 CUSTOMERACCOUNTS EXPENSES 901 902 903 904 5% SUPERVISION-CUSTOMERACCOUNTS METER READING EXPENSESCUSTOMERACCOUNTS RECORDS AND COLLECTION EXP-CUSTOMER ACCT UNCOLLECTIBLE ACCOUNTS-CUSTOMER ACCOUNTS MISCELLANEOUS EXPENSESCLJSTOMERACCOUNTS CUSTOMER ACCOUNTS EXPENSES 4.402 23.897 85.488 18,106 4,199 25.096 88.428 31.700 0 0 131.894 0 13.815 54.428 10.328 8.567 86,939 0 0 0 17,524 17,525 0 0 149,421 0 14,684 73,778 5,746 8,308 102,495 0 0 0 18,278 16.278 4,147 31.581 83,651 14,919 0 0 134,290 0 18,554 100,282 8,954 8,i88 133.958 CUSTOMER SRVICE a INFORMATION EXPENSES 22 23 24 25 907 26 910 908 six 27 28 29 30 31 32 33 SALESEXPENSES 01 1 912 918 34 35 36 37 38 SUPERVISIONCUSTOMER SERVICE a INFORMAT ASSISTANCE EXPENSESCUSTMR SERV a INFORM INFORMAT 8 INSTRCTL ADVTGCUST SERV 8 IN MlSC EXPENSESGUSTOMER SERVICE B INFORM CUSTOMER SRWCE a INFORMATION EXPENSES NOTES: SUPERVISION-SALES DEMONSTRATING8 SELLING EXP-SALES MISCELLANEOUSEXPENSES-SALES SALESEXPENSES 0 0 0 9,513 9,514 THE COMPANY DOES NOT BUDGET AT FERC ACCOUNT LEVEL TOTALS MAY NOT ADD DUE TO ROUNGWG. SUPPORTING SCHEWLES: RECAP SCHEDULES: G O , G36. W 3 SCHEDULE c6 PAGE 8 OF 8 BUDGETEDVERSUS ACTUAL OPERATING REVENUES AND EXPENSES ~ FLORIDA PUBLIC SERVICE COMMISSION COMPANY. EXPLANATION IF THE TEST YEAR IS PROJECTED, PROVIDE THE BUDGETED VERSUS ACTUAL OPERATING REVENUES AN0 EXPENSES BY PRIMARY ACCOUNT FOR A HISTORICAL FIVE YEAR PERIOD AND THE FORECASTED DATA FOR THE TEST YEAR AND THE PRIOR YEAR. FLORIDA POWER h UGHT COMPANY AND SUBSIDIARIES (Sow m K E T NO.: 120015EI (1) (2) ACCOUNT NO. ACCOUNT TITLE (3) 2007 UNE NO. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 18 17 18 19 TYPE OF DATA SHOWN X PROJECTED TEST YEAR ENDED X PRIOR YEAR ENDED lZU.lU2 X HISTORICAL YEAR ENDED 12131111 (4) YEAR1 BUDGET ACTUAL (8) 2008 YEAR 2 BUDGET ACTUAL WITNESS: Kim Ousdat~l.Robert E. Barrett. Jr (8) YEAR 3 BUDGET ACTUAL (9) (10) 2010 YEAR 4 BUDGET ACTUAL (11) (12) 201 1 YEAR 5 BUDGET ACTUAL (13)2 201 PRIOR YEAR (14) 2013 TESTYEAR ADMINISTRATIVE h GENERAL OPERATING 920 921 922 923 924 925 928 928 929 830 931 SALARIES-ADMINISTRATIVE6 GENERAL OFFICE SUPPL AND EXP-ADMINh GENERAL EXPENSES TRANSFERRED-CR-ADMIN6 GENERAL OUTSIDE SERVICES EMPLOYEDdDMlNh GENER PROPERTY INSURANCE-ADMINh GENERAL INJURIES AND DAMAGES-ADMIN6 GENERAL EMPLY PENSIONSAND BENEFITS-ADMlN 8 GEN REGULATORY COMMISSION UP-AOMIN 6 GEN DUPLICATECHARGESCREDIT-ADMINh GENER MISCELLANEOUS GENERAL EXPENSES RENTMDMIN a GENERAL ADMINISTRATIVE 8 GENERAL OPERATING 0 183.714 51,815 (47,015) 27,514 36,319 27,227 54,828 2,720 0 10,429 849 328,198 0 187.770 55.005 (63,375) 21.893 (44.113) 24.817 43.578 3,082 (28.481) 13,450 592 195,S97 0 8,536,978 0 175.895 53.685 (89.689) 19,349 7,732 26.472 77,382 5,016 11,971 13.894 747 322,455 12,413 12,413 0 12,302 12,302 0 8,230,483 8,645,401 8,180,520 3,466.271 180.159 0 (73.505) 21,060 18,437 32.298 67,750 5,147 (29.839) 32.508 642 313,218 0 185.315 54.201 (74,331) 31.315 11.389 29,853 88,101 3,245 2.836 27,044 4,211 343,179 12,753 12,753 0 15.462 15.462 0 13,593 13,593 10,884 10,925 8,220,408 7,712,019 8,475,886 6,584,681 6,W0.732 8,660,250 8,109,550 8,191,209 3.622,788 3,775,741 3,782,645 3,897,358 3.W.841 3,948,981 4,091,594 4,215.545 58,364 --------- 441.528 423.095 ADMINISTRATIVE h GENERAL MAINTENANCE 935 20 21 WNTENANCE OF GENERAL PLANT ADMINISTRATIVE h GENERAL MAINTENANCE TOTAL 0 h M EXPENSES ----------______----- 22 TOTAL 23 24 25 3,415,742 3,389,527 3,588,713 28 27 28 29 30 31 32 33 34 35 36 NOTES. THE COMPANY DOES M T BUDGET AT FERC ACCOUNT LEVEL TOTALS MAY NOT ADD DUE TO ROUNDING. 37 SUPPORTING SCHEDULES: RECAP SCHEDULES. C-9. C36. C-33 - Schedule G 7 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: Page 1 of 1 OPERATION AND MAINTENANCE EXPENSES TEST YEAR FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: Projected Test Year Ended 12/31/13 PriorYearEnded I I Historical Test Year Ended I I Witness: Kim Ousdahl EXPLANATION: 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. - DOCKET NO.: 12001SEI Line No. Account No. Account Title - - - - - - - - - - - Month Month Month Month Month Month Month Month Month Month Month Month Total 1 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 2 by primary account. 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 I9 20 Supporting Schedules: Recap Schedules: DETAIL OF CHANGES IN EXPENSES schedule c-8 FLORIDA PUBLIC SERWCE COMMISSION COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El 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 Page 1 of3 EXPLANATION: Provide the changes in primary accounlathat exceed 1/201h of one percent (.W05)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 12/31/13 X Prior Year Ended 12/31/12 MtneSJes: Kim Ousdahl, Kathleen Slattery. Roxane R. Kennedy, J.A. Stall Robert E. Barrett, Jr. (5) (6) Increase / (Decrease) Dollars Percent (3M4) (5)44) (000) (%) m (3) Test Year Ended 12/31/2013 (4) Prior Year Ended 12/31/2012 (000) (000) Amortizationof property losses, unrecoveredplant and regulatoly study costs. (67,185) (382,757) 315,592 (82.45%) Reason A Operating income taxes 592,060 735,159 (143,099) (19.29%) Reason B 512 Maintenance of boiler plant (Major only). 28.588 36,853 (8.265) (22.43%) Reason C 518 Nudear fuel expense (Major only). 222,821 152,678 70,142 45.94% Reason D 524 Miscellaneous nuclear power expenses (Major only). 108,434 123,481 (15,047) (12.19%) Reason E 528 Maintenance supenrisionand engineering (Major only). 110,908 74,408 36,500 49.05% Reason F 530 Maintenance of reactor plant equipment (Major only). 30,288 38,755 (8,467) (21.85%) Reason G 531 Maintenance of eledric plant (Major). 11,993 17,931 (5,938) (33.11%) Reason H 553 Maintenance of generating and electric plant (Major only). 74,060 55,394 18,666 33.70% Reason I 557 Other expenses. 140,209 (55,589) 195,799 352.22% Reason J 923 Outside services employed. 41,736 37,054 4,684 12.64% Reason K 926 Employee pensions and benefits. II1,605 96,115 15,490 16.12% Reason L 929 Duplicatecharges- Credit. 0 48,503 (48,503) (100.00%) Reason M (1) (2) Account Number Account 407 409+410 NOTE 1: Reeuons for change exdude variances resulting from alternative cost recovely mechanismssuch as the Cost Recovery Clause items. NOTE 2: Total may not add due to rounding. Supporting Schedules: G 7 Recap Schedules: Reason@)for Change DETAIL OF CHANGES IN EXPENSES schedule c-8 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 12OOlCEl Line No. (1) (2) Account Number Account U(PIANATI0N: Providethe changes in primary accounts that exceed 1/2Oth of one percent (.OMIS) of total operating expenses and ten percant from the prior year to the test year. Quantity each reason for the change. Page 2 of 3 Type of Data Shown: ProjectedTeslYear Ended 12131113 PriorYearEnded m l I l 2 Wtnesses: Kim Ousdahl, KathleenSkittery, Roxane R. Kennedy, J.A. Staii Robert E. Barrett, Jr. (3) m Ended 12/31/2013 Reason@)for Change Test Year (000) I 2 3 4 5 6 7 8 9 10 11 12 13 14 12 13 14 15 16 17 18 I9 20 21 22 23 24 25 26 27 2a 29 30 31 32 Reason A -Account 407: The decrease is predominantly attributed to lower amortization credits of $335 million taken against the theoretical r e m e surplus resulting from the 2010 Stipulationand SettlementAgreement ($526 million credit amortized in 2012 vs. $IS? million credit amortized in 2013). In addition, there was a $6 million increase in storm securitization amortization debits. These varianceswere offset by $22 million in lower amortizationdebits related to the Nudear Cost Recovery Rub and a $3 million increase in the Asset RetirementObligationregulatory amortizationcredits. Reason B -Accounts 409+410: The decrease in operating income taxes of $143.1 million is primarily due to the reduction in net operating income before taxes of $341.6 million from 2012 to 2013, which caused a decrease in incane tax expense of $131.8 million; an inuease in interest expanse from 2012 to 2013 of $32.4 million caused a decrease in income tax expense of $12.5 million; and a reduction in permanent differences and excess deferfed taxes caused an increase in operating taxes of $1.2 million. Reason C -Account 5 1 2 The ($8.3) million decrease consists of a ($9.9) million dewease in nomast recovery dause expenses,which is partially offset by a $1.6 million increase in cost recovery dame expenses. The ($9.9) million deaease is related to a lower level of boiler repairs, refurbishmentand overhaul work in 2013, which has decreased maintenance cost over 2012. The decrease is primarily attributed to no scheduled boiler overhaul on Scherer Unit 4 in 2013. Scherer Unit 4 planned boiler overhauls are iypically scheduled in even years. Reason D -Account 618: Entire increase relates to cost recovery dause expenses. Reason E -Account 624: Approximately $5.9 million of the decrease is associatedwith cost recovery dause expenses. Approximately $9.1 million of the decrease is primarily attributable to (a) the completion of the Turkey Point Excellerne project of approximately $1.2 million in 2012, (b) approximateb $900.000 for year-to-year scope changes in projects, and (c) reductionof approximately$6.7 million for estimated costs associatedwith activities that are discretionaryor are able to be deferred for a short period of time. Reason F -Account 528: The increaseof approximately $36.5 million is primarily aMbutable to changes in the maintenancereserve associatedwith expected outages, which was established in FPSC Order No. PSC-96-1421-FOF-El. The Order allows FPL to a m e the estimated cost of a refueling outage over the IEmonth period prior to the outage in an effort to levdire the cost between refueling outages. Included in this increase are changes in the resenre accruals. reversals and estimatedcosts assodated with differences in the number and scope of refueling outages for S t Lucie and Turkey Point nuclear units in the two comparison years 0.e. 2012 and 2013). NOTE I: Reasonsfor change excludevariances mulling from alternative cost recovery mechanismssuch as the Cost Recovery Clause items. NOTE 2: Total m y not add due to rounding. SuppcftingScheduleo: C-7 Recap Schedules: scheduie c-8 DETAIL OF CHANGES IN EXPENSES FLORIDA PUBLIC SERVICE COMMISSION FLORIDA POWER a LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El COMPANY: Line No. I 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 I9 20 21 22 23 24 25 26 27 28 29 30 31 32 (1) (2) Account Number Account Page3of3 Type of Data Shown: EXPLANATION: Provide the changes in primary accounts that exceed 1120th of one percent (.WOS) of total operating expenses and ten percent from the prior year to the test year. Quanti each reason for the change. (3) (4) Prior Year 12/31/2013 (000) 12/31/2012 (000) Test Year Ended Ended (5) -& Projected Test Year Ended 12/31I13 _LL PriorYearEnded 12/31/12 Wmsses: Kim Ousdahl. Kathleen Slattery, R m n e R. Kennedy, J.A. Stall Robert E. Barrett, Jr. (7) (6) Increase I (Decrease) Dollars Percent (3144) (OW (5)/(4) (%) Reason(s) for Change - Reason G Account 530 The decrease of approximately $8.4 million is primarily attributable to estimated costs associated with differences in the timing and scope of refueling outages for St. Lucie and Turkey Point nuclear units in the two comparisonyean (i.e. 2012 and 2013). Rearon H -Account 531 The decrease of approximately $5.9 millin is primarilyattributableto estimated costs associatedwith differences in the timing and scope of refueling outages for St. Lucie and Turkey Point nuclear units in the two comparison years (Le. 2012 and 2013). Reason I -Account 553 $18.5 million ofthe $18.7 million increase is related to non-cost recovery clause expenses. The condition based maintenance process has identified a higher level of overhaul work for the combined cycle fleet in 2013, increasing maintenance costs over 2012. This work is required to repair, refurbish and overhaul generating and plant equipment to sustain the reliability and availability of this fuel efficient fleet. The majority c the $18.5 million increase in 2013 is overhaul work $17.4 million, led by work at Ft. Myers Unit 2, Turkey Point Unit 5, Martin Units 3.4 & 8. and West County Units 1 8 3. The balance of the increase $1.1 million relates to daily maintenancework for the addition of new fuel efficient combined cyde generation at Cape Canaveral. starting in June 2013. Reason J -Account 557 Entire increase relates to cost recovery clause expenses. Reason K -Account 923 The increase in Account 923 is primarily attributable to an increase in economic development costs and an increase in projected informationmanagement projects between 2012 and 2013. - Reason L Account 926 The increase to Account 926 is driven primarily by the following increases to employee benefits costs: (I)$7.8 million increase in medical expense based on projectedhealth care indust!y trend of 8.9% increase; (2) $6.4 million increase in pension expense due to cBSSatiOn of gain amortiition and increasas in amortization of losses; (3) $1.6 million i n m e in 401(K) savings plan expense based on projected increases to base pay. - Reason M Account 828 Entire decrease relates to cost recovq dause expenses. NOTE I:Reasons for change exdude 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: - EXPLANATION: PROVIDE A SCHEDULE SHOWING THE CHANGE IN COST, BY FUNCTIONAL GROUP, FOR THE LAST FIVE YEARS. FLORIDA PUBLIC SERVICE COMMISSION COMPANY Pageldl FIVE YEAR ANALYSIS CHANGE IN COST SCHEDULE C-9 FLORIDA POWER 8 LIGHT COMPANY TYPE OF DATA SHOWN: PROJECTED TEST YEAR ENDED PRIORYEARENDED I X AND SUBSIDIARIES (11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 I HISTORICAL TESTYEAR ENDED 12/31111 WITNESS: Kim Ousdahl DOCKET NO.: 120015-El LINE NO: I I (2) TYPE OF COST DESCRIPTION OF FUNCTIONAL GROUP (3) 2007 DOLLARS (SOW) (4) % CHANGE (5) (6) 2008 DOLLARS % ($000) CHANGE (7) (8) 2009 DOLLARS % ($000) CHANGE (9) (10) 2010 DOLLARS % ($000) CHANGE (11) (12) 2011 DOLLARS ($000) % CHANGE FUEL VARIABLE 5,629,311 -5.66% 5,621,230 -0.14% 5,133,338 -8.68% 3,850.787 -24.98% 3,924,960 1.93% INTERCHANGE SEMI-VARIABLE 1,098,600 4.22% 1,130,073 2.86% 1,087,222 -3.79% 1,111.931 2.27% 1,021,810 -8.10% PRODUCTION SEMI-VARIABLE 586,262 6.02% 613,865 4.71% 592,388 -3.50% 674,284 13.82% 685,842 1.71% TRANSMISSION SEMI-VARIABLE 60,819 -6.92% 66.707 9.68% 58.040 -12.99% 76,131 3 1. I 7% 90,654 19.08% DISTRIBUTION SEMI-VARIABLE 278,524 -4.09% 272.152 -2.29% 244,835 -10.04% 265,078 8.27% 284.015 7.14% CUSTOMER ACCOUNT SEMI-VARIABLE 131,894 3.78% 149,421 13.29% 149.320 -0.07% 134,299 -10.06% 136,794 1.86% CUSTOMER SERVICE B INFORMATION SEMI-VARIABLE 86.939 12.80% 102.495 17.89% 102.721 0.22% 133,958 30.41% 145.032 8.27% CUSTOMER SERVICE SALES SEMI-VARIABLE 17,525 -37.00% 16.278 -7.11% 8,949 -45.03% 9,514 6.31% 14,371 51.06% ADMINISTRATIVE 8 GENERAL SEMI-VARIABLE 340,611 -22.47% 208,299 -38.85% 335,207 60.93% 328,680 -1.95% 356.772 8.55% DEPRECIATION8 AMORTIZATION FIXED 788,256 3.10% 837,395 6.23% 1,092,756 30.49% 1.029.749 -5.77% 866,769 -15.83% TAXES OTHER THAN INCOME TAXES VARIABLE 1,034,774 -1.90% 1,074,663 3.85% 1,097,104 2.09% 1,028,586 6.25% 1,064.817 3.52% OPERATINGINCOME TAXES VARlABLE 461.850 6.65% 454,704 -1.55% 484.030 6.45% 572,244 18.22% 632,146 10.47% GAINSLOSSES ON DISPOSAL OF PROPERTY VARIABLE (2,762) -72.11% (2,866) 3.77% (1,672) -41.66% (1,797) 7.49% (2.002) 11.36% 309,663 9.85% 346,510 11.90% 338,650 -2.27% 373,997 10.44% 400,601 7.11% 10,822,264 -3.53% 10,890,925 0.63% 10,722,888 -1.54% 9,622.583 0.37% 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 IMEREST SEMI-VARIABLE TOTAL 9,587,439 -10.59% NOTE TOTALS MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-6 RECAP SCHEDULES: Page 1 of 1 DETAIL OF RATE CASE EXPENSES FOR OUTSIDE CONSULTANTS Schedule G I 0 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: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES X Projected Test Year Ended 12/31/13 -PriorYearEnded I I -Historical Test Year Ended I I Witness: DOCKET NO.: 120015-El ~~ (1) tine No. 1 2 3 4 5 6 7 Vendor Name Various ~ (2) Counsel, Consultant, Or Witness (4) (3) Specific Services Rendered Consultant and Witness Fee (9 Outside ProfessionalConsultants 2,075,000 (5) Basis Of Charge (6) Travel Expenses (8 Contract (7) Other ($1 (8) Total (4+6+7) ($) 2,075,000 TOTAL OUTSIDE CONSULTANTS Various Robert E. Barrett, Jr. Kim Ousdahl 10 11 12 13 14 15 16 17 18 19 20 21 22 Counsel 490,000 Outside Legal Services Contract 490,000 TOTAL OUTSIDE LEGAL SERVICES 490,000 (a) PLACE THE APPROPRIATE LETTER(S) IN COLUMN (9) A = ACCOUNTING B = COST OF CAPITAL C = ENGINEERING L = LEGAL O=OTHER R = RATE DESIGN S = COST OF SERVICE SCHEDULE OF RATE CASE EXPENSE AMORTIZATION IN TEST YEAR (10) Rate Case (11) Total Expenses ($1 (12) Rate Order Date (13) Amortization Period (14) (15) Unamortized Test Year Amount Amortization ($1 ($1 23 DOCKET NO. 120015EI 5,515,000 NIA 4 Years 5,515,000 1,378,750 25 26 27 NOTE: FPL is requestingthat projected rate case expenses for this case be included in the calculation of FPL's 2013 base rates through an amortiation of the total cost of this 28 proceeding over a four year period. 29 Supporting Schedules: Recap Schedules: 24 AB0 2,075,000 a 9 (9) Type of Services (a) L Schedule C-I 1 FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El ~ (1) Line No I 2 3 4 5 6 7 8 Page 1 of 1 UNCOLLECTIBLEACCOUNTS Year ~ ~ Type of Data Shown: 4 Projected Test Year Ended 12/31/13 PriorYearEnded I I Historical Test Year Ended 12/31/11 Witness: Marlene M. Santos 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. 1 ~~~ ~~ (2) (3) Wnte-Offs (Retail) Gross Revenues From Sales Of Electriuty (Retail) (4) Adjustments to Gross Revenues (Specifv (5) Adjusted Gross Revenues (6) Bad Debt Factor' (2)/(5) 2008 26,378,256 11,295,886,437 0 11,295,886,437 0.234% 2009 28,181,829 11,543,552,221 0 11,543,552,221 0.244% 2010 18,682,993 9,812,194,072 0 9,812,194,072 0.190% 2011 16,594,672 10,230,347,776 0 10,230,347,776 0.162% 0 42.881.980S05 ozDg% 0 10.058.718.034, Total 89.837.749 9 10 11 2013 Test Year 2 7 . 6 1 3 10,058,716.034 12 13 14 15 'Calculation of the Bad Debt Component included in the Revenue Expansion Factor 16 17 18 I9 20 21 22 23 24 25 26 27 28 29 30 31 32 Supporting Schedules: 0.166% Recap Schedules: ~ ~ ~ SCHEDULE G I 2 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: PAGE 1 OF 1 ADMINISTRATIVE EXPENSES EXPLANATION: PROVIDEA SCHEDULE OF JURISDICTIONAL ADMINISTRATIVE, M P E OF DATA SHOWN GENERAL, CUSTOMER SERVICE, R & D,AND OTHER X P R O J E C T E D TESTYEAR ENDED 17/31/13 FLORIDA POWER 8 LIGHT COMPANY MISCELLANEOUS EXPENSES BY CATEGORY AND ON A -PRIORYEARENDED AND SUBSlDlARlES PER CUSTOMER BASIS FOR THE TEST YEAR AND THE MOST X I I HISTORICALYEAR ENDED 12/31/11 RECENT HISTORICALYEAR. DOCKET NO.: 120015-El WITNESS: Dr. Rosemary Morley, Kim Ousdahl, Robert E. Barrett. Jr. (1) (2) (3) (4) LINE JURISDICTIONAL ADMINISTRATIVE EXPENSES EXCLUDING TEST YEAR ENDED HISTORICAL YEAR ENDED DIFFERENCE (5) PERCENT INCREASW(DECREASE) NO. RECOVERABLE CONSERVATION 12/31/13 12/31/11 (2143) (4)43) ($000) ($000) ($000) 1 CUSTOMER ACCOUNTS EXPENSES 150,025 136,766 13,258 9.69% 12,030 13,136 (1.107) -8.42% 821 275 542 193.95% 2 3 CUSTOMER SERVICE 8 INFORMATION EXPENSES 4 5 ADVERTISING EXPENSES 6 7 8 MISCELLANEOUS GENERAL EXPENSES 18.037 26,734 9 10 SALESEXPENSES 15,170 14,371 799 5.56% 11 ADMINISTRATIVE 8 GENERAL 404.159 319,403 84.757 26.54% TOTAL JURISDICTIONAL ADMINISTRATIVE EXPENSES 600,242 510,689 89,553 17.54% 4,625,145 4,547,047 78.098 1.72% 17.47 15.56% -32.53% 12 13 14 15 AVERAGE NUMBER OF RETAIL CUSTOMERS 16 17 ADMINISTRATIVE EXPENSE PER RETAIL CUSTOMER 129.78 112.31 18 19 20 21 22 23 24 25 NOTE: TOTALS MAY NOTADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C 4 , C-13 RECAP SCHEDULES: Schedufe C-13 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: Page 1 of 1 MISCELLANEOUSGENERAL EXPENSES FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES EXPLANATION: Provide a schedule of charges to Account 930.2 (Miscellaneous General Expenses) by type of charge for the most recent historicalyear. Aggregate all charges that do not exceed $100,000 and all similar charges that exceed $100,000. Type of Data Shown: -ProjectedTest Year Ended -PriorYearEnded I I Line No (3) Jurisdictional Factor (4) Amount ($000) 1 2 Industry Association Dues 11,819 0.988510 11,683 3 Energy Secure Gas Pipeline Write Off 10,406 0.988510 10,286 4 Director's Fees & Expenses 2,523 0.988510 2,494 5 Membership Fees IDues 1,304 0.988510 1,289 6 EnvironmentalExpenses 1,000 0.988510 989 7 Economic Development Expenses 128 0.988510 127 (1 54) 17 0.988510 (152) 17 8 PSL Joint Ownership 9 Various Other Items Less than $100,000 - 0.988510 10 11 12 13 14 15 16 17 19 20 21 Total Miscellaneous General Expenses $27,044 $26,734 4,547,051 4,547,047 22 23 Average Number of Customers 24 25 Miscellaneous General Expenses Per Customer Supporting Schedules: I Historical Test Year Ended 12/31/11 Whess: Kim Ousdahi DOCKET NO.: 120015-E1 (2) Electric Utility ($000) I $5.95 $5.88 Recap Schedules: C12 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: Page 1 of 1 ADVERTISING EXPENSES Schedule C-14 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES EXPLANATION: Provide a schedule of advertising expenses by subaccounts for the test year and the most recent historicalyear for each type of advertising that is included in base rate cost of service. Type of Data Shown: ProjectedTest Year Ended 12/31/13 PriorYearEnded I I HistoricalTest Year Ended i I Witness: Robert E. Barrett, Jr., Dr. Rosemary Morley - - DOCKET NO.: 120015-El Line No. 1 2 (11 Account/ Sub-Account Number (2) Account/ Sub-Account Title ACCOUNT 909 Total Account 909 Informationaland instructionalAdvertising ACCOUNT 913 Customer Account Expenses Advertising Expenses (3) Electric (4) (5) Jurisdictional Factor Amount ($) utisi (8 $516,478 $516,478 1 $516,478 $516,478 3 4 5 6 7 Total Account 913 0 0 0 0 0 0 0 0 0 0 0 0 a 9 ACCOUNT 930.1 io Administrative and General Expenses GeneralAdvertising Expenses 11 12 Total Account 930.1 13 14 15 Total Advertising Expenses 16 17 18 19 Average Number of Retail Customers Advertising Expenses per Customer 20 21 22 23 24 25 Supporting Schedules: $516,478 P 4,625,145 4,625,145 $0.1 1 * Recap Schedules: - $0.11 Schedule C-14 ADVERTISING EXPENSES __ ~ FLORIDA PUBLIC SERVICE COMMISSION COMPANY: Page 1 of 1 FLORIDA POWER ii LIGHT COMPANY AND SUBSIDIARIES EXPLANATION: 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. Type of Data Shown: -ProjectedTest Year Ended -PriorYearEnded I I HistoricalTest Year Ended 12/31/11 witness: Kim Ousdahl, Dr. Rosemary Morley DOCKET NO.: 120015-El Line No. (1) Account/ Sub-Account Number 1 2 ACCOUNT 909 Total Account 909 Informationaland InstructionalAdvertising 3 4 5 ACCOUNT 913 Customer Account Expenses Advertising Expenses 6 7 8 9 10 11 12 13 14 15 16 17 Average Number of Customers 18 19 Advertising Expenses per Customer 20 21 22 23 24 25 Supporting Schedules: ($1 $155,397 $155,397 Administrative and General Expenses GeneralAdvertising Expenses Total Account 930.1 Total Advertising Expenses (5) Jurisdictional Factor Amount (f) Total Account 913 ACCOUNT 930.1 (4) (3) Electric Utility (2) Account/ Sub-Account Title 1 $155,397 $155,397 0 0 0 0 0 0 0 0 0 0 0 0 $155,397 4,547,051 $155,397 4,547,051 ~ $0.03 I I $0.03 Recap Schedules: Schedule C-15 INDUSTRY ASSOCIATION DUES FLORIDA PUBUC SERVICE COMMISSION COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES Page 1of 2 EXPLANATION: Provide a schedule of industry association dues included in cost of service by organizationfw the test year and the most recent historicalyear. Indicatethe nature of each organization. Individual dues less than $10,000 may be aggregated. DOCKET NO.: 120015-El Line 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 -PriorYearEnded I I Historical Test Year Ended I I Witness: Robert E. Barrett Jr., George K Hardy, Manuel 6. Miranda, Dr. Rosemary Motley Marlene M. Santos, J.A. Stall, Kathleen Slattery - Electric Utility No. 1 2 3 4 5 Type of Data Shown: X Projected Test Year Ended 12/31/13 Name Elecbic Drive Transportation Association (EDTA) CalStart Inc. Electrical CounCjl of Florida, Inc. (ECF) Florida Cost Based Broker System, Inc. (FCBBS) Curtis Wght (RAPID Membership) Electric Power Research Institute (EPRI) (') InternationalStandards l? Specifications Database (IHS) Business Roundtable Edison Electric Institute (EEI) Enterprise Florida, Inc. Florida Council of 100 Florida Electric Power Coordination Group, Inc. - TAC Assessment Florida Electric Power Coordination Gmup, Inc. (FCG) Florida Reliability Coordinating Council (FRCC) HR Policy Association Meridian Implementation North American Electric Reliability Corporation (NERC) Southeastern Electric Exchange (SEE) The Mayots Business Council Transmission Owners 8 Operators Forum (TOOF) US Chamber of Commerce Mlliam J Clinton Foundation Miami-Dada Beacon Council, Inc. Boston College Center for Corporate Citizenship Business Development Board of Palm Beach County, Inc. Latin Chamber of Commerce of USA (CAMACOL) Miami-Dada Chamber of Commerce Economic Development Commissionof Florida's Space Coast (SEDC) Economic Development Council of St. Lucie County Florida Taxwatch Greater Fort Lauderdale Chamber of Commerce (GFLLC) Greater Miami Chamber of Commerce (GMCC) The Broward Alliance, Inc. Utilities T d m m Council Unite 2013 IT Data Benchmarking Supporting Schedules: F-8 Nature of Organization Professional National Policy Development TechnicallPmfessional TechnicaUProfessionaI Professional Nuclear Research Organization Professional Professional TechnicaUProfessionaI Community Development Business Organization Professional Professional TechnimllProfessionaI Pmfessional National P o l i Development TechnicaUProfessionaI TechnicaUPmfessionaI Business Organization TechnicallPmfessional Business Organization Community Development Business Organization Community Development Business Organization Business Organization Business Organization Business Organization Business Organization Community Development Business Organization Business Organization Business Organization Professional Professional (000's) Factor 40 25 14 118 60 2,418 48 71 2,008 56 15 82 81 2,604 12 94 4,568 77 16 71 104 42 15 10 10 10 13 10 15 20 12 30 50 23 65 Jurisdictional Amount (000's) 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 Recap Schedules: 39 25 14 116 59 2,381 47 70 1,977 55 15 81 80 2,564 12 93 4,499 76 16 70 102 41 15 10 10 10 13 10 15 20 12 30 49 23 64 Schedule C-I 5 INDUSTRY ASSOCIATION DUES FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El I 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 EXPLANATION: Providea schedule of industry association dues induded in cost of service by organization for the test year and the most m n t historical year. Indicate the nature of each organization. Individual dues less than $10,000 may be aggregated. .. Line No. Page 2 of 2 Name Esource Institute of Nudear Power Opemtions (INPO) Nuclear Energy Institute (NEI) Westinghouse Owner'sGroup Baker B o b LL.P. (Air Issues Working Group) BNA (state and federal regulationtracking and analysis) Florida Sterling Council. Inc. Hopping, Green, & Sams P.A (Florida Regulatoty Updates) MJ Bradley & Asscciates LLC (Clean Energy Group) The Conference Board, Inc. Utility Solid Waste Activities Group (EEI USWAG) Utilily Water Activities Group (UWAG) Center for Energy Advancement through Technical Innovation (CEATI) Dues less than $10,000 aggregate Total IndustryAssociation Dues .. Type of Data Shown: X ProjectedTest Year Ended 12/31/13 -PriorYearEnded / I -Historical Test Year Ended . I ElectkUtility Nature of Organization TechnicaUProfessionaI Nudear Safety 8 Reliability Organization Nuclear Policy Organization Research Organization Professional Professional Professional Professional Industry Policy Group General Management Industry Policy Group Industry Policy Group TechnicalProfessional Average Number of Customers (000's) Factor 34 3,208 1,389 650 33 15 11 15 55 15 75 106 48 414 18,975 .. Jurisdictional Amount (000's) 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 0.98480 33 3,159 1,368 640 32 15 11 15 54 15 74 104 47 408 18,688 4,625,149 4,625,145 Dues Per Customer (not rounded) $4.10 $4.04 Lobby Expenses Included in Industry Association Dues $0.00 $0.00 20 21 22 23 24 25 26 27 28 29 30 31 32 33 (') EPRl costs ($275) for the New Nudear Project (PTN 6n)is recovered through the Nudear Cost Recovery Mechanism. 34 35 Supporting Schedules: F-8 I I wllness: Robert E. Barrett Jr., George K. Hardy, Manuel B. Miranda, Dr. Rosemay Motley Marlene M. Santos, J.A Stall, Kathleen Slattery Recap Schedules: Schedule C-15 INDUSTRYASSOCIATION DUES FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 1 of 2 EXPLANATION: Provide a schedule of industly association dues included in cost of service by organizationfor the test year and the most recent historicalyear. Indicatethe nature of each organization. Individual dues less than $10,000 may be aggregated. Type of Data Shown: -Projected Test Year Ended DOCKET NO.: 120015-El tine (1) 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 Smart Grid Consumer Collaborative Chartwell Electric Drive Transportation Association(EDTA) ElectricalCouncil of Florida INC. (ECF) Georgia Tech Research Corporation (NEETRAC) North American Energy Standards Board (NAESB) Florida Cost Based Broker System, INC. (FCBS) InternationalStandards & Specifications Database (IHS) Curtis Wright (RAPID Membership) Electric Power Research Institute (EPRI) (') The Florida Council of 100 William J Clinton Foundation Enterprise Florida, Inc. Southeastern Electric Exchange (SEE) North American Transmission Forum, Inc. Business Roundtable Florida Electric Power Coordination Group, Inc. (FCG) US Chamber of Commerce Edison Electric Institute (EEI) Florida Reliability Cowdinating Council (FRCC) North American Electric Reliability Corporation (NERC) The Conference Board INC. Boston College Center for Corporate Citizenship Business Development Board of Palm Beach County, INC. Latin Chamber of Commerce of USA (CAMACOL) Economic Development Commissionof Florida's Space Coast (SEDC) Greater Fort Lauderdale Chamber of Commerce (GFLCC) Miami-DadeChamber of Commerce Miami-Dade Beacon Council, Inc. Economic Development Council of St. Luck County Greater Miami Chamber of Commerce (GMCC) The Broward Alliance, Inc. U t i l i s Telecomm Council 34 Unite 2011 IT Data Benchmarking 35 Westinghouse Owner's Group Supporting Schedules: F-8 (2) Nature of Organization Professional Business Organization Professional TechnicaUProfessionaI TechnicalIProfessional lndustly Forum TechnicaWProfessional Professional Professional Nuclear Research Organization Business Organization Community Development Community Development TechnicaUProfessionaI TechnicalIProfessional Professional Professional Business Organization TechnicaUProfessionaI TechnicalIProfessional TechnicalIProfessional General Management Community Development Business Organization Business Organization Business Organization Business Organization Business Organization Business Organization Business Organization Business Organization Business Organization Professional Professional Research Organization (3) Electric Utility ( C J O w 10 15 35 14 120 13 37 43 57 2,506 11 20 50 53 66 67 69 175 1,877 1,969 3,451 49 10 10 10 10 10 12 15 15 30 50 22 60 705 I I -PriorYearEnded I I X Historical Test Year Ended 12/31/11 - Witness: Kim Ousdahl, George K. Hardy, Manuel B. Miranda, Dr. Rosemary Motley Marlene M. Santos, J.A. Stall, Kathleen Slattety (4) (5) Jurisdictional Factor Amount (000's) 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 Recap Schedules: 10 15 35 14 119 20 37 43 56 2,477 11 20 49 52 65 66 68 173 1,855 1,946 3,411 48 10 10 10 10 10 12 15 15 30 49 22 59 697 Schedule C-15 Page 2 of 2 INDUSTRY ASSOCIATION DUES FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES 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. Individualdues less than $10,000 may be aggregated. DOCKET NO.: 120015-El 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 (11 (2) Average Number of Customers (4) (5) Jurisdictional Factor Amount (000's) (WS) Nuclear Policv Omanization Nuclear Safe& 8 Reliability Organization Professional Professional Industry Policy Group Industry Policy Group Industry Policy Group TechnicallProfessional 1.218 3,024 11 14 54 75 158 48 362 $16,630 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 0.9885100 1,204 2,989 11 14 53 74 156 47 358 $16,445 4,547.051 4,547,047 Dues Per Customer (not rounded) $3.66 $3.62 Lobby Expenses Included in Industry Association Dues $0.00 $0.00 (I) EPRl costs ($275) for the New Nuclear Project (PTN 6ff) are recovered through the Nuclear Cost Recovery Mechanism. 34 35 Supporting Schedules: F-8 i I Historical Test Year Ended 12131111 Witness: Kim Ousdahl, George K. Hardy, Manuel B. Miranda, Dr. Rosemary Morky Marlene M. Sanlos, J.A. Stall, Kathleen Slattery (3) Electric Utility Nature of Organization Nuclear Energy Institute (NEI) Institute of Nuclear Power Operations (INPO) Florida Sterling Council, Inc. ICF Consulting Group, Inc. (statdederal regulation tracking & analysis) MJ Bradley & Associates LLC (Clean Energy Group) Utility S o l i Waste Activities Group (EEI USWAG) U t i l i Water Activities Group (UWAG) Center for Energy Advancement through Technical Innovation (CEATI) Dues Less Than $10,000 Aggregate: Tolal Industry Association Dues Type of Data Shown: -Projected Test Year Ended -PnorYearEnded I I Recap Schedules: OUTSIDE PROFESSIONAL SERVICES Schedule GI6 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER B LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El EXPLANATION: Provide the following information regarding the used 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. ~ Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 I8 IS 20 21 22 23 24 25 26 27 20 29 30 31 32 33 34 35 Accountlng Deloitte & Touche LLP Type of Data Shown: Projaded Test Year Ended 12/31/13 -PriorYearEnded I I Historical Test Year Ended I I Witness: Robert E. Barrett, Jr., J.A. Stall - ~~ (11 Type of Service or Vendor Page 1of 1 (2) Descriptionof Servlce(s) Accounting services (3) Account(s) Charged (4) Test Year Costs Total ($000) ($000) FERC Account 923 4,917 Various Capital 8 0 6 M Various Capital B OBM Various Capital 8 OBM Various Capital & OBM 40,347 22,923 21.306 20,614 FERC Account 524 16,018 Uprate Project: Included In Nuclear Cost Recovery Mechanism Siemens Energy Inc Engineering and construction services (’) Various Capital 5.795 PTN 6 & 7: Included In Nuclear Cost Recovery Mechanism Bechtel Power Corporation Engineering services Various Capital 9,400 (5) Flnancial None over the threshold Englneering TBD Transnudear Inc. or AREVA NP Inc. Guidant Grwp Inc. Shaw Stone 8 Webster Inc. Design engineering and project management Engineering and project management services Engineering and project management services Engineering services Legal None over the threshold Other (specify) Regulated Security Sdutions Security Services Total Outslde Professional Services $141.320 This MFR does not indude engineering, procurement and construction contrad vendors which are predominantly procurement and constructionthat FPL does not consider to be “Outside Professional services”. Amounts indude other contractor labor costs. Outside professional service costs cannot be separately identified for this vendor in the historic period. Supporting Schedules: Recap Schedules: Schedule C-16 OUTSIDE PROFESSIONALSERVICES FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER 8. LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015EI Line No. I 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 40 EXPLANATION: Provide the fdlowing information regarding the u s e d ouk4de professionalservices during the test year. Segregate the services by types such as aecounling, financial, engineering, legal or other. If a prqeded test period is used, ptwide on both a projected and a historid basis for aendcw exceeding the g d e r d Sl.OOO.000 or .5% (.005) of operatiin and maintenance expenses. (1) Type of Service or Vendor Accounting Deloitte 8 Touche U P (2) Desm'ptionof Sm'ce(s) Accounting services Pagelofl Type of Data Shown: -PwjectedT&YearEnded I I -PriorYearEnded I I 2Historical Test Year Ended 12I3lIl1 wltneas: Kim Ousdahl. JA. Stall (3) Account(s) Charged (4) (5) (Sow Total ($000) Test Year costs FERC Account 923 4,763 Engineering and project management services Engineering and project management services Engineering services Engineering and project management services Engineering S ~ M ~ S Vacious OBM and Capital Various OBM and Capital Various 08M and Capital Various OBM and Capital Various OBM and Capital 10,287 8,746 8,147 4.188 3,895 security services Engineering and outage services Consultant I Integrator for SAP Project FERC Account 524 Various OBM and Capital Various OBM and Capital 16.503 27,383 12.162 Various O W and Capital Various OBM and Capital Various OBM and Capital Various 08M and Capital Various O&M and Capital Various O&M and Capita! Various O&M and Capital 49,409 16.094 9,119 6.180 5.121 3,555 3,154 Various Capital 7,009 Financld None over the threshold Englnwring Absolute Consulting, Inc. Samica INC. Westinghouse Eledtic Cow. Sun Technical Services, Inc. Zachly Nudear Engineering Inc. Legal None over the threshold Other Regulated Security Sdutims AREVA NP INC. I Transnudear Inc. Accenture LLP Upfate Project: Included in Nuclear Cost Recovery Mechanism Slemens Energy Inc. Engineedng and constructimservices [') Westinghouse Electric Cop. Engineering services Absdute Consulting, Inc. Engineering and project management services Sun Technical Services, Inc. Engineering and project management services Shaw, Stone & webster. Inc. Engineering and p r o m management services Engineering services Enetmn Services, Inc. MBO Partners. Inc. Engineering and project management services PTN 6 & 7: Included In Nuclear Coot Recovery Mechanism Bechtel Power Corporation Engineeringservices Total Outslde Pmfesslonal Services $195.695 This MFR does not indude engineering, procurement a d carotruciioncontract vendors which are predominantly procurement and construction that FPL does not consider to be "Outside professional Services". I"Amounts indude other contrpdor labor costs. Outside prdessional service costs cannot b separatdy identified for this vendor in the historic period. supporting wedukr: Recap Schedules: PENSION COST &ha#& C-17 FLORIDA PURLESERVICE COMMISSION Page 1 of 1 EXPUNATION: Rovldetho (okwhp hfonmuonCmcmnhp pnrlon EOSI brlhe tert par.and lhe most want hYorIcd year Ilhe lut year b pmjec(sd. COMPANY: FLORIDA WWR 6 LIGHT COMPANY AND SUESlDLARES WCKET NO.: 1 2 W l M I 0) (2) M Ted Yew 2013 AHOM PMr Ybar 2012 (SW (Moo) Une No. Dacrlpllon TpdD.lilShom: Projulod T Yuo u Ended 1 = -zL PMr Yaar Endad 2LlilsI&dTertYaarEnd.d Wynu: KlmOurdeM (0 H l s l w N Year 2011 (row) 1 SeMW c o d l w) 68.867 65.874 2 WarMI cort wl 97,486 97.m 97.642 3 Ewednd Relum on Aasetr (229.319) (235.673) (238.438) 4 h m d o n of PriOr ~ m k @enam a cost MI 4,317 4,334 6 Amortlutlonof Nst (Gain) Loss 0 0 6 T U Net Perlodk Penrion (Credit) Cost NexlEra Enagy. Inc. 7 TOW Ne1Periodic Pendon(Cndll) cort ARowldd lo FPL - 62.54 (3,244) 0 (5S.ssS) (68.205) (81.494) (38,641) (WW (53.858) (229.319) (235.673) (238.438) 7.75% 7.75% 7.75% 0 0 11% 14% 8 9 10 ExpedadRUum on Aasatr 11 Auurncd Rale of ~etm on Ran MI 12 hortlutinn of Tranakn AS& or Ob#g*ion ('w 13 Percenlof Penricn (Crdll) Cor( CapiWked for FPL cl)m 0 wn 14 P.nrlcn (Cmdlt)Cost R.cord.d h Account 926 for FPL 15 Mlnimum Rsgr*ad ConWulion Per WS 0 0 0 16 MUmm Mowable Con(ribution Per IRS 2 '1 0 0 0 17 Actwl Con(rNHNonM& lo th. T ~ rFund t 18 19 AdUui.1W c l i c n Approach ured for Fundlnp Aawrncd D i i u n l Rste for Computing Funding IQ 20 *HoCltlon Method UIod to Aulgn Costs l l h e UiKy Is Not L e 21 Sole PNlklpant in lhe PIM. A k h the Relavant ProFsdurat. (28,659) 0 (32.540) PS.lS0) 0 0 iRC 9 430 IRS PreaaM IRC 5 430 IRS Prercribed IRC 5 430 IRS preuribed PenslonablaEarnings Pendonable Earnings PanslonableEarnings 12/31/2010 22 1243112012 1213112011 24 A c w m u b d am& ObHgPtion 1,914,433 1,911.54s 1.917.335 25 PmjededBaneHObEgaUon 1,96J,M16 1,884,574 1.974.115 26 Vested 6enemOblballon 1.914.433 1,911349 1.917.336 27 AfHlmed DlrccunlRata (S&kmem Rala) om 5.m 5.m 28 Asburned Ra& for Salary Increams-Age Graded Avenge om 4.- 4.00% 4.00% 29 Fat V&a of Pian &sola 0" 3,313,828 3388,833 3,232,683 3,176.739 3,258,949 9.285379 1,132,844 1,0118,291 1,035,053 23 - 30 Mukst RdPtad Value of m e t e 31 32 33 B a l m h WorwIP Capnal (Accounl No. 186.190) at 12'31 for FPL 34 35 38 (1) 37 37 30 39 10 41 supwblg 8chsd*r: 5.W% Note: Fkrfd.PDWr 6 uohc compny (FPL) h Ihe NoEnEnerpy. In0 W O Pension OPbn (Plan)~poruondby NulEra Emgy. Im The NeI PaiDdlcPn*icn Cos1 (Cndi) mm(lnizad by FPL r *uwolth. d ( c n d i ( )d.(sminduuwth. pmbnakk ean&w ofelowe nnpbvsa A Y s c v m # k m form*(sredit)udfundwruWham Plsn nww@rnr e m ya (2) l h a h r u r n C m I w U t b C ~ b n l o m ~ z m ~ m w p ~ ~ (3) T h P.nSbn Prdadlon A d d l d d r t h a a d d l d n m l h c d wdbyh. F~Malu?007. nd IWR1. II b prUCrib8d b#Inlern~IRevenwCDde (RC) S e w 430. (4) N.rlEIa hc rUrW rela& pn R S promu&aled - y w d s u y e b+.dmth. w e ol yield uuvsrW24 Mnh.pinrtomM m ofvllu(kn. (5) Nwem E m , Inc.dor nOt4ealeMSeb ud IWWdlhw P b l o hdividulPrl*(p.lh@Ub&~. ASSudl,the -0fth.pfmIon rut W W U y rrC0rd.d by FPL in W UncunuWh asi(p.pI)akubd lo FPL brdm .Khyear's pudmabb emhg.and ratkcdadIn Itr a d d s d m . ~6)A.anuloflransfe18urdu R C Swclbn 4N,4putiopnt.hVnpanron plnprevr(.d: W.kn. U w k a M I W B.ne(lOMWbn and V e d d Banem Wgalkn am -1 (7)ArraUn%udu u n p k n l w h . W3tROl~ud 12nlRo12 muurnnnledes arm b.ud upon.dupkl-. ReupSChOdUk m C . p h l u ofeach dale n p h Schedule C-18 LOBBYING EXPENSES, OTHER POLITICAL EXPENSESAND ClVlClCHARlTABLECONTRIBUTIONS FLORIDA PUBLIC SERVICE COMMISSION COMPANY: EXPLANATION: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El Provide a schedule, by organization, of any expenses for lobbying, civic, political and related activities or for cividcharitable contributions included for recovery in cost of service for the test year and the most recent historicalyear. Page 1 of 1 Type of Data Shown: X Projected Test Year Ended 12/31/13 -PriorYearEnded I / -HistoricalTest Year Ended / / Wtness: 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 (11 - In compliance with 18 CFR 101 Uniform System of Accounts, the Company did not include any expenses for lobbying, civic, politicaland related activities or for cividcharitable contributions in determining Net Operating Income for 2013. All are accounted for "below the line". Supporting Schedules: Recap Schedules: Schedule GI8 LOBBYING EXPENSES, OTHER POLITICAL EXPENSESAND CIVICICHARITABLE CONTRIBUTIONS FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: COMPANY: FLORIDA POWER i 3 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El 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 Provide a schedule, by organization, of any expenses for lobbying, civic, political and related activities or for cividcharitable contributions induded for recovery in cost of service for the test year and the most recent historicalyear. Page 1 of 1 Type of Data Shown: -Projected Test Year Ended I I -PriorYearEnded I I X HistoricalTest Year Ended 12/31/11 Witness: Kim Ousdahl (1) - In compliance with 18 CFR 101 Uniform System of Accounts, the Company did not include any expenses for lobbying, civic, politicaland related activities or for civiclcharitable contributions in determining Net Operating Income for 201 1. All are accounted for "below the line". Supporting Schedules: Recap Schedules: Schedule C-19 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES AMORTIZATIOWRECOVERYSCHEDULE -- 12-MONTHS EXPLANATION: Provide a schedule for each AmottkationRecovery amount by account or subaccount currently in effect or proposed and not shown on Schedule 6-9. Page 1 of 2 Type of Data Shown: X Projected Test Year Ended: 12/31/13 - PriorYearEnded: I I - Historical Test Year Ended: I I Witness: Robert E. Barrett, Jr. DOCKET NO.: 120015-El Line No. 1 2 AccounVSubaccount No. 8 Plant Account Title Total AmorVRecovery Expense 407.3 - Regulatory Debits - AMORT OF STORM SECURITIZATION (B) 83,526 407.3 Regulatory Debits - AMORT OF GLADES POWER PARK (C) 6,818 4 407.3 - Regulatory Debds AMORT REG ASSET - CONVERTIBLE ITC DEPR LOSS (D) 1,948 5 407.4 - Regulatory Credits - AMORT OF REG ASSETS - DEPREC RESERVE SURPLUS (E) (190.91 8) 6 407.4 - Regulatory Credits -ASSET RET OBLIGATION (F) (63,164) 7 407.4 - Regulatory Credits AMORT REG LlAB - CONVERTIBLE ITC GROSS-UP (0) (10,101) 8 407.4 - Regulatory Credits -AMORTIZATION OF NUCLEAR RESERVE (G) (6,955) 9 407.4 - Regulatory Credits - AMORT OF PROP LOSSES, UNRCV PLT 8 REG STDY CST (H) (2,493) 10 41 1.6 - GAIN FROM DlSP OF UTILITY PLANT - FUTURE USE (H) (2,641) 11 41 1.8 - GAIN FROM DlSP OF ALLOWANCE - ECRC (I) (545) 12 13 Footnotes: 14 (A) Nuclear Recovery Costs are for the recovery of costs associated with Turkey 6 & 7 and the Extended Power Uprate Projects at the St. Lucie and Turkey Point 15 Nuclear Plants under the Nuclear Cost Recovery Rule which are recovered through the capacity clause. 16 17 (B) 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. 060038-EI, is being 18 amortized over the life of the storm recovery bonds. 19 20 (C) Costs incurred related to the proposed advanced coal power plant in Glades County before the needs petition was denied by the Commission are being 21 amortized over 5 yean as authorized by the FPSC in Order No. PSC-09-0013-PAA-EI, Docket No. 070432-El. 22 23 (D) As part of the American Recovery and ReinvestmentAct of 2009. FPL was allowed to collect convertible ITC related to the Desoto. Space Coast and Martin 24 solar facilities when placed into service. These solar facilities were placed into senrice in 2009 and 2010. The convertible ITC and the related regulatory 25 assets and liabilities are being amortized over the life of the related assets. 26 27 (E) As part of the 2010 Rate Settlement, the Commission directed FPL to amortize $895 million theoretical depreciation reserve surplus over four years in 28 accordance with Order No. PSC-10-0153-FOF-EI, Docket Nos. 080677-El and 090130-El. issued on March 17,2010. 29 30 (F) In accordance with FPSC Rule No. 25-14.014, the difference between the Commission prescribed expense amount and the amount reported as expense under 31 SFAS 143, Accounting for Asset Retirement Obligations. must be recorded as either a regulatory debit or credit. 3 - - - Supporting Schedules: Recap Schedules: C-4 Schedule C-19 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES AMORTlZATlONlRECOVERY SCHEDULE - 12-MONTHS EXPLANATION: Provide a schedule for each Amoitkation/Recovery amount by account or subaccount currently in effect or proposed and not shown on Schedule 8-9. Page 2 of 2 Type of Data Shown: X Projected Test Year Ended: 12/31/13 PriorYearEnded: I I Historical Test Year Ended: I I Witness: Robert E. Barrett, Jr. - - DOCKET NO.: 120015-El ($000) Line No. Supporting schedules: AccountlSub-account No. 8 Plant Account Title Total AmorVRecovery Expense Recap Schedules: C4 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El (1) LINE NO. TYPE OF TAX TYPE OF DATA SHOWN: X PROJECTEDTEST YEAR ENDED 12/31/13 EXPLANATION: PROVIDEA SCHEDULE OF TAXES OTHER THAN INCOME TAXES FOR THE HISTORICAL BASE YEAR, HISTORICAL BASE YEAR +1, AND THE TEST YEAR. FOR EACH TAX, INDICATE THE AMOUNT CHARGED TO OPERATING EXPENSES. COMPLETE COLUMNS 5,6, AND 7 FOR THE HISTORICAL BASE YEAR AND TEST YEAR ONLY (2) (3) (4) RATE TAX BASIS TOTAL AMOUNT ($000) 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 PAGE 1 of 2 TAXES OTHER THAN INCOME TAXES SCHEDULE C-20 - I -PRIORYEARENDED HISTORICALYEAR ENDED - I I I WITNESS: Robert E. Bamtt, Jr. (5) (6) AMOUNT CHARGED TO OPERATING JURISDICTIONAL EXPENSES FACTOR ($000) 0) AMOUNT (8) JURISDICTIONAL AMOUNT CHARGED TO OPERATING EXPENSES ($000) ($000) 352 352 0.984797 346 346 SEE NOTE 12 1,196 1,196 0.984797 1,178 1.178 7.650% SEE NOTE #3 46,618 46,618 0.984797 45.910 45,910 STATE INTANGIBLE 0.100% SEE NOTE #4 0 0.000000 0 0 UTILITY ASSESSMENT FEE 0.072% SEE NOTE #5 FEDERAL UNEMPLOYMENT 0.600% SEE NOTE #I STATE UNEMPLOYMENT 2.250% FICA 0 7,266 7,266 1.oooooo 7,266 7,266 ASSESSEDVALUE 364,840 364,840 0.980428 357,700 357,700 2.50% SEE NOTE #6 249,767 249,767 1.oooooo 249,767 249,767 FRANCHISE FEE VARIOUS SEE NOTE #7 445,535 445,535 1.oooooo 445,535 445,535 OCCUPATIONAL LICENSE VARIOUS 32 32 0.984798 31 31 OTHER VARIOUS 281 281 0.980237 275 275 1,115,886 1,I 15,886 0.992939 1,108,008 1,108,008 PROPERTYTAX GROSS RECEIPTS VARIOUS TOTAL NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-21 RECAP SCHEDULES: C 4 SCHEDULE C-20 TAXES OTHER THAN INCOME TAXES FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El 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 EXPLANATION: PROVIDE A SCHEDULE OF TAXES OTHER THAN INCOME TAXES FOR THE HISTORICAL BASE YEAR, HISTORICAL BASE YEAR +1, AND THE TEST YEAR. FOR EACH TAX, INDICATE THE AMOUNT CHARGED TO OPERATING EXPENSES. COMPLETE COLUMNS 5.6, AND 7 FOR THE HISTORICAL BASE YEAR AND TEST YEAR ONLY (1) (2) (3) TYPE OF TAX NOTE NO. BASIS PAGE 2 of 2 TYPE OF DATA SHOWN: X PROJECTED TEST YEAR ENDED 12/31/13 / I PRIORYEARENDED HISTORICAL YEAR ENDED / / - WITNESS: Robert E. Barrett, Jr. FEDERAL UNEMPLOYMENT APPLIED TO TAXABLE WAGES OF EACH EMPLOYEE UP TO A MAXIMUM OF $7,000. STATE UNEMPLOYMENT APPLIED TO TAXABLE WAGES OF EACH EMPLOYEE UP TO A MAXIMUM OF $7,000. FICA APPLIED TO TAXABLE WAGES OF EACH EMPLOYEEAT A RATE OF 6.2% UP TO A MAXIMUM OF $114,900 IN 2013 AND 1.45% TO ALL TAXABLE WAGES FOR MEDICARE. STATE INTANGIBLE 4 APPLIED TO THE MARKET VALUE OF INTANGIBLE PROPERTY (ACCOUNTS RECEIVABLE, NOTES AND OTHER OBLIGATIONS, ETC.), AS OF JANUARY 1 OF EACH YEAR. UTILITY ASSESSMENT FEE APPLIED TO GROSS OPERATING REVENUES DERIVED FROM RETAIL SALES. GROSS RECEIPTS APPLIED TO REVENUES COLLECTED FROM THE SALE OF ELECTRICITY, FRANCHISE FEE APPLIED TO BASE REVENUES FROM ELECTRIC SALES INCLUDING FUEL AND OTHER CLAUSE ADJUSTMENTS FOR CUSTOMER CLASSES SPECIFIED IN THE INDIVIDUAL FRANCHISE ORDINANCES. FRANCHISE FEE IS SPECIFIED IN FRANCHISE ORDINANCES, REDUCED BY TAXES, LICENSES OR OTHER IMPOSITIONS LEVIED BY THE GRANTOR. NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-21 RECAP SCHEDULES: C-4 SCHEDULE (2-20 TAXES OTHER THAN INCOME TAXES FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El (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 TYPE OF TAX PAGE 1 of 2 EXPLANATION: PROVIDE A SCHEDULE OF TAXES OTHER THAN INCOME TAXES FOR THE HISTORICALBASE YEAR, HISTORICAL BASE YEAR +1, AND THE TEST YEAR. FOR EACH TAX, INDICATE THE AMOUNT CHARGED TO OPERATING EXPENSES. COMPLETE COLUMNS 5,6, AND 7 FOR THE HISTORICAL BASE YEAR AND TEST YEAR ONLY (2) (3) (4) RATE TAX BASIS TOTAL AMOUNT ($000) TYPE OF DATA SHOW: -PROJECTED TEST YEAR ENDED X PRIOR YEAR ENDED 12/31/12 -HISTORICAL YEAR ENDED I I I I WITNESS: Robert E. Barrett, Jr. (5) (6) AMOUNT CHARGED TO OPERATING JURISDICTIONAL EXPENSES FACTOR ($000) (7) (8) JURISDICTIONAL AMOUNT CHARGED TO OPERATING EXPENSES ($000) AMOUNT ($000) FEDERAL UNEMPLOYMENT 0.600% SEE NOTE #1 353 353 0.984580 348 348 STATE UNEMPLOYMENT 2.250% SEE NOTE #2 1,202 1,202 0.984580 1,183 1,183 FICA 7.650% SEE NOTE 13 46,837 46.837 0.984580 46,114 46,114 STATE INTANGIBLE 0.1 00% SEE NOTE #4 0 0 0.000000 0 0 UTILITY ASSESSMENT FEE 0.072% SEE NOTE #5 7,085 7,085 1.oooooo 7,085 7,085 ASSESSEDVALUE 324,980 324,980 0.979383 318,280 318,280 2.50% SEE NOTE #6 243,565 243,565 1.oooooo 243,565 243,565 FRANCHISE FEE VARIOUS SEE NOTE #7 431.884 431,884 1.oooooo 431,884 431,884 OCCUPATIONAL LICENSE VARIOUS 31 31 0.984580 31 31 OTHER VARIOUS 275 275 0.979876 269 269 1,056,212 1,056,212 0.992944 1,048,760 1,048,760 PROPERTY TAX GROSS RECEIPTS VARIOUS TOTAL NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. JU SUPPORTING SCHEDULES: C-21 RECAP SCHEDULES: C-4 SCHEDULE C-20 FLORIDA PUBLIC SERVICE COMMISSION COMPANY FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El (1) TYPE OF TAX 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 PAGE 2 of 2 TAXES OTHER THAN INCOME TAXES EXPLANATION: PROVIDE A SCHEDULE OF TAXES OTHER THAN INCOME TAXES FOR THE HISTORICAL BASE YEAR, HISTORICAL BASE YEAR +1,AND THE TEST YEAR. FOR EACH TAX, INDICATE THE AMOUNT CHARGED TO OPERATING EXPENSES. COMPLETE COLUMNS 5,6, AND 7 FOR THE HISTORICAL BASE YEAR AND TEST YEAR ONLY (2) NOTE NO. TYPE OF DATA SHOWN: -PROJECTED TEST YEAR ENDED X PRIORYEAR ENDED 12/31/12 -HISTORICAL YEAR ENDED I WITNESS: Robert E. Barrett, Jr (3) BASIS FEDERAL UNEMPLOYMENT 1 APPLIED TO TAXABLE WAGES OF EACH EMPLOYEE UP TO A MAXIMUM OF $7,000, STATE UNEMPLOYMENT 2 APPLIED TO TAXABLE WAGES OF EACH EMPLOYEE UP TO A MAXIMUM OF $7,000. FICA 3 APPLIED TO TAXABLE WAGES OF EACH EMPLOYEE AT A RATE OF 6.2% UP TO A MAXIMUM OF $1 10,700 IN 2012 AND 1.45% TO ALL TAXABLE WAGES FOR MEDICARE. STATE INTANGIBLE 4 APPLIED TO THE MARKET VALUE OF INTANGIBLE PROPERTY (ACCOUNTS RECEIVABLE, NOTES AND OTHER OBLIGATIONS, ETC.), AS OF JANUARY 1 OF EACH YEAR. UTILITY ASSESSMENT FEE 5 APPLIED TO GROSS OPERATING REVENUES DERIVED FROM RETAIL SALES. GROSS RECEIPTS 6 APPLIED TO REVENUES COLLECTED FROM THE SALE OF ELECTRICITY. FRANCHISE FEE 7 APPLIED TO BASE REVENUES FROM ELECTRIC SALES INCLUDING FUEL AND OTHER CLAUSE ADJUSTMENTS FOR CUSTOMER CLASSES SPECIFIED IN THE INDIVIDUAL FRANCHISE ORDINANCES. FRANCHISE FEE IS SPECIFIED IN FRANCHISE ORDINANCES, REDUCED BY TAXES, LICENSES OR OTHER IMPOSITIONS LEVIED BY THE GRANTOR. NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. SUPPORTING SCHEDULES: C-21 RECAP SCHEDULES: C 4 / / / TAXES OTHER THAN INCOME TAXES SCHEDULE C-20 FLORIDA PUBUC SERVICE COMMISSION POWER AND SUBSIDIARIES EXPLANATION: PROVIDEA SCHEDULEOF TAXES OTHER THAN INCOME TAXES FOR THE HISTORICAL EASE YEAR, HISTORICAL BASE YEAR + I , AND THE TEST YEAR. FOR EACH TAX, INDICATETHE AMOUNT CHARGED TO OPERATING EXPENSES. COMPLETE COLUMNS 5,6, AND 7 FOR THE HISTORICAL BASE YEAR AND TEST YEAR ONLY 'OMPAN' DOCKETNO.: 12001CEI (1) LINE NO. TYPE OF TAX (2) (3) TAX BASIS RATE (4) (5) TOTAL AMOUNT ($000) 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 Page 1 of2 TYPE OF DATA S H O W PROJECTEDTEST YEAR ENDED I I -PRIORYEARENDED I I X HISTORICAL YEAR ENDED 12/31/11 - WITNESS: Kim Ousdahl (6) AMOUNT CHARGED TO OPERATING JURISDICTIONAL EXPENSES FACTOR ($000) Q) (8) JURISDICTIONAL AMOUNT CHARGED TO OPERATINGEXPENSES AMOUNT ($000) (tow FEDERALUNEMPLOYMENT 0.700% SEE NOTE #1 489 489 0.988510 484 484 STATE UNEMPLOYMENT 2.250% SEE NOTE #2 1,460 1,460 0.988510 1,443 1,443 FICA 5.850% SEE NOTE #3 28.528 28.528 0.988510 28,201 28,201 STATE INTANGIBLE 0.100% SEE NOTE #4 0 0 0.000000 0 0 UTILITY ASSESSMENT FEE 0.072% SEE NOTE #5 7,456 7,456 1.000000 7.456 7,456 ASSESSEDVALUE 291,423 291,423 0.976718 284,638 284,638 2.50% SEE NOTE #6 253,914 253,914 1.oooo0o 253,914 253,914 FRANCHISEFEE VARIOUS SEE NOTE #7 461,190 461,190 1.000000 461,190 461,190 OCCUPATIONAL LICENSE VARIOUS 55 55 0.988510 54 54 OTHER VARIOUS 20,303 20,303 0.976807 19.832 19,832 1,064,617 1,064,817 0.992857 1,057.211 1,057,211 PROPERTY TAX GROSS RECEIPTS VARIOUS TOTAL 34 35 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. 36 SUPPORTING SCHEDULES G 2 1 RECAP SCHEDULES C4 SCHEDULE C-20 TAXES OTHER THAN INCOME TAXES FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDWRIES DOCKET NO.: 120015-El 3 4 5 6 7 8 9 10 TYPE OF DATA SHOWN: -PROJECTED TEST YEAR ENDED WITNESS: Kim Ousdahl (1) (2) (3) NOTE NO. BASIS FEDERAL UNEMPLOYMENT 1 APPLIED TO TAXABLE WAGES OF EACH EMPLOYEE UP TO A MAXIMUMOF $7,000. STATE UNEMPLOYMENT 2 APPLIED TO TAXABLE WAGES OF EACH EMPLOYEE UP TOA MAXIMUMOF 87,000. FICA 3 APPLIED TO TAXABLE WAGES OF EACH EMPLOYEEAT A RATE OF 4.2% UP TO A MAXIMUM OF $106,800IN 201 1 AND 1.45% TO ALL TAXABLE WAGES FOR MEDICARE. STATE INTANGIBLE 4 APPLIED TO THE MARKET VALUE OF INTANGIBLE PROPERTY (ACCOUNTS RECEIVABLE, NOTES AND OTHER OBLIGATIONS, ETC.). AS OF JANUARY 1 OF EACH YEAR. 11 12 13 14 15 16 17 18 UTILITY ASSESSMENT FEE APPLIED TO GROSS OPERATING REVENUES DERIVED FROM RETAIL SALES. GROSS RECEIPTS APPLIED TO REVENUES COLLECTED FROM THE SALE OF ELECTRICITY. FRANCHISE FEE APPLIED TO BASE REVENUES FROM ELECTRIC SALES INCLUDING FUEL AND OTHER CLAUSE ADJUSTMENTS FOR S SPECIFIED IN CUSTOMER CLASSES SPECIFIED IN THE INDIVIDUAL FRANCHISE ORDINANCES. FRANCHISE FEE I FRANCHISE ORDINANCES, REDUCED BY TAXES, LICENSES OR OTHER IMPOSITIONS LEVIED BY THE GRANTOR 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. SUPPORTINGSCHEDULES: C-21 I -PRIORYEARENDED I I X HISTORICALYEARENDED 12/31/11 - TYPE OF TAX LINE NO. 1 2 EXPLANATION: PROVIDE A SCHEDULE OF TAXES OTHER THAN INCOME TAXES FOR THE HISTORICAL BASE YEAR, HISTORICAL BASE YEAR +l. AND THE TEST YEAR. FOR EACH TAX, INDICATE THE AMOUNT CHARGED TO OPERATING EXPENSES. COMPLETE COLUMNS 5 6 , AND 7 FOR THE HISTORICAL BASE YEAR AND TEST YEAR ONLY Page 2 of 2 RECAP SCHEDULES: C 4 I Schedule C-21 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES REVENUE TAXES EXPLANATION: Provide a calculation of the Gross Receipt Tax and Regulatory Assessment Fee for the historical base year, historical base year + 1, and the test year. DOCKET NO.: 120015-El ($000) Gross Receipts Tax Historical Base Year 2011 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 Page 1 of 1 Type of Data Shown: XProjeded Test Year Ended 12/31/13 X Prior Year Ended 12/31/12 HistoricalTest Year Ended 12/31/11 Witness: Kim Ousdahl, Robert E. Barrett. Jr. Gross Receipts Tax Historical Base Year + 1 2012 Gross Receipts Tax Test Year 2013 Regulatory Assessment Fee Historical Base Year 201 1 Regulatory Assessment Fee HistoricaI Base Year + 1 2012 Regulatory Assessment Fee Test Year 2013 LESS: UNBILLED RETAIL REVENUES BILLED REVENUES 12,096 10,597.114 23,210 10,177,934 (8.372) 10,415.127 12,096 10,597,114 23.210 10.177,934 (8.372) 10.415,127 SALES FOR RESALE LATE PAYMENT FIELD COLLECTIONS MISCELLANEOUS SERVICE REVENUE RENT ELECTRIC PROPERTY OTHER REVENUES DEFERRED REVENUES OTHER REVENUE ADJUSTMENTS TOTAL ADJUSTMENTS ADJUSTED BILLED REVENUES TAX RATE - BILLED REVENUES TAX AMOUNT ON BILLED REVENUES 168,096 34,320 31,630 42,286 59,473 30,963 63.198 429,966 10.167.148 2.500% 254,179 188.032 33.587 31,949 43.526 64,362 8,879 88,209 458,545 9,719,389 2.500% 242,985 170,235 33,046 34,207 45,502 64,893 8,526 59,677 416.085 9,999,041 2.500% 249,976 168,096 188,032 170.235 30,963 100,384 299,443 10,297,671 0.072% 7,414 32,639 22,709 8,879 85,081 337,341 9,840,593 0.072% 7,085 33,197 22,500 8,526 88.443 322.900 10,092,226 0.072% 7,266 12,096 302 (567) 253.914 23,210 580 (8,372) (209) 42 7,456 7,085 7,266 UNBILLED REVENUES TAX AMOUNT ON UNBILLED REVENUES OTHER TAX ADJUSTMENTS TAXAMOUNT , 243,565 249,767 NOTE: Totals may not add due to rounding. 30 31 Supporting Schedules: C-5 Recap Schedules: C-20 Type of Date sham: A Projected Test Year Endad 12/31/13 EXPLANATION: PROVIDE THE CALCULATION OF STATE AND FEDERAL INCOME TAXES FOR THE HISTORICAL BASE YEAR AND THE PROJECTED TEST YEAR FLORIDA PUBLIC SERVICE COMMISSION COMPANY. Page 1 of3 STATE AND FEDERAL INCOME TAX CALCULATION schedule c-22 -Prior Year Ended-1-1- FLORIDA POWER (L LIGHT COMPANY -HistoricalTestYear Ended (Sow AND SUBSlDlARlES DEFERRED TAX CURRENT TAX LINE NO. (1) (2) (3) (4) (5) (6) (7) DESCRIPTION STATE FEDERAL TOTAL (SeeNote A STATE FEDERAL TOTAL (SeeNote A on Page 3) cfl peee 3) 1 NET UTILITY OPERATING INCOME 2 ADD INCOME TAX ACCOUNTS 591,888 591.888 3 LESS INTERESTCHARGES 454,884 454.884 1,515,775 1,515,775 4 TAXABLE INCOME PER BOOKS 5 TEMPORARY ADJUSTMENTS TO TAXABLE INCOME (LIST) 1,378,771 1,378,771 8 Book Depreciation 1,132,832 1,132,832 7 Nudear Fwl 186,993 186.633 8 Equity M U M : Dqmaation (23,096) 9 Tax Lhpreuation 10 Net BooWax Depreualion (1,730,371) (433,642) (23.096) (1,730,371) (433,642) 11 Abandonment d Glades Comly Coal Plant 12 AFUDC Debt 13 Amortlrabon of Intangibles 14 BadDebtExpense 15 Cable lnjectm 16 Capital Gain Emission Allowance 17 Convertible ITC 18 Bans Adjustm,bnentfor Convertible ITC 19 CostofRemoval 20 Deferred Cornpensetion 21 Defened costs Clauses 22 23 himmental Lisblllty (960) 24 FMPA Settlemd -t (613) 25 Fouil Dumontloment 18,100 26 Gam Duporition of Pmpgty (2.641) (2,6411 27 IqIXIMWId (1.5W) (1.500) 8,818 8.818 (24,128) (24.128) (774) 280 (774) 280 (1.200) (1,200) (545) (545) (10,101) (10,101) 5,051 5,051 (87.641) (87,641) 1,483 1,483 - 137.248 137,248 Deprecietbon Rerewe Flavback (190,918) (190,918) (980) (613) 18.lW 28 InterestTax DdiaanueslRdunds 5.620 5,620 29 LowonRescquvedDeM. net 2,041 2,041 30 M.thcd Lh ClAC Me(h0dLhCPI 31 32 33 34 35 II Witness: Kim Ousdahl DOCKETNO.: 12M)lSEI M u d service costs NuclesrLaacoreExpense NuckrMsndSl~~W~y N u d e s r W iR - supporting scheduw c-23 50,171 50,171 107,943 107,943 (1WW 11,754 (1W.909) 11,754 1,407 1,407 16,580 16,580 (5.484) Recap Schedules: C-4 s.ch&uk c-22 COMPANY: PageZof3 STATE AND FEDERAL INCOMETAX CALCULATION FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE THE CALCULATION OF STATE AND FEDERAL INCOME TAXES FOR THE HISTORICAL BASE YEAR AND THE PROJECTED TEST YEAR Type of Data Shorm: Projected Teat Year Ended 12/31/13 -Prior Year Ended-1-1- FLORIDA POWER 8 LIGHT COMPANY (Sfw AND SUBSIDIARIES DOCKETNO.: 120015EI -Historical Test Year Ended -1-1Witness: Kim Ousdahl CURRENT TAX (1) DESCRIPTION LINE (2) STATE DEFERREDTAX (4) TOTAL (SeeNote A on Page 3) (3) FEDERAL No. - (5) STATE (6) FEDERAL (7) TOTAL (See Nole A on Page 3) 1 Nudear AmorIizstion RegulO(0ry Credit (6.955) 383 2 Nudear Licenee Paymll 1 3 Nuclear Reccvsry costs (27) 29,662 4 Pension SFAS 87 (38,216) 5 Poot Retirement &nofits 6 Premium Lightiw Program Revenues 7 Prepaid Franchise Fees (1,631) 2,102 2,300 9 (9,81 ) 12,640 (1,575) 87 (600) 33 198 (57) 16 (340) 94 1,028 521 8 Prepaid Inswam 9 Rate Case Expense 10 Repair Pmjects 11 SJRPP Decommissioning 1,583 12 SJRPP Deferred Interest (3.302) 83,977 (67) 182 (524) 1,092 (4,619) (27,776) (71,278) 3,920 23,575 (283) 802 13 Stwm Recovery Searrilization 14 Unbilled Revenue FPSC 15 Vacation Pay Acuual 16 Bonus Depreci&on Adjurtment (L Amortization 17 (44) (292,273) 16,075 645 TOTAL TEMPORARY DIFFERENCES (35) 10,972 (199.488) (987.375) (787.887) 23.096 23,096 2,306 2,306 54.306 (265) 96,669 (213) (3.840) 256,754 18 19 PERMANENT ADJUSTMENTS TO TAXABLE INCOME (LIST) 20 Equity AFUDC Depredation 21 Bucineu Meals 22 Non-Deductible Comper!aation 23 AFUDC lnanne Stetamant Nustment 24 Fuel Tax Credit -Add badc 25 StateExemption 26 TOTAL PERMANENT DIFFERENCES 738 738 (2.047) 0 (2.047) 100 (5) 24.088 0 24,193 ZI 28 2s ADJUSTMENTS TO DEFERRED TAXES EXCOSSDdemrdTaxeO 0 (54) 30 31 STATE TAXABLE INCOME 32 STATE INCOME TAX (5.5% OR APPLICABLE RATE) 552.488 54.252 30.387 33 34 ADJUSTMENTS TO STATE INCOME TAX (LIST) .i3 36 STATE INCOMETAX suppatii schedule.: c-23 30.387 54.252 Recsp schedules: C-l Schedule c-22 Page 3 Of 3 STATE AND FEDERAL INCOMETAX CALCULATION FLORIDA PUBLIC SERVICE COMMISSION €WANATION: PROVIDE THE CALCULATION OF STATE AND FEDERAL INCOME TAXES FOR THE HISTORICAL BASE YEAR AND THE PROJECTEO TEST YEAR Type of Data Shorm: X PmjecW Test Year Ended 12131/13 - -Prior Year Ended-I-/- COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015 I I LINE NO. -HisloricalTestYearEnded (SW) I I Witness: Kim Ousdahl DESCRIPTION STATE FEDERAL TOTAL STATE FEDERAL TOTAL (SeeNote A on Page 3) 1 FEDERAL TAMBLE INCOME 721,694 2 FEDERAL INCOME TAX (35% OR APPLICABLE RATE) 252,593 (SeeNote A on Page 3) 256.754 3 4 ADJUSTMENTS TO DEFERRED TAXES 5 E m s s Deferred Taxes 0 6 7 8 ADJUSTMENTS TO FEDERAL INCOMETAX 9 Fuel Tax Credit 10 0 TOTAL ADJUSTMENTS TO FEDERAL INCOME TAX 11 12 252,493 FEDERAL iNCDME TAX 254,929 13 14 ITC AMORTIZATION (172) 254,757 15 16 17 18 NOTE: 19 (A) SUMMARY OF INCOME TAX EXPENSE: FEDERAL 20 STATE TOTAL 21 CURRENT TAX EXPENSE 252,493 30,387 282,880 22 DEFERRED INCOME TAXES 254,929 54,252 309.180 23 INVESTMENT TAX CREDITS, NET TOTAL INCOMETAX PROVISION (172) 507,249 0 84.638 (172) 591,888 24 25 26 27 28 TOTALS MAY NOT ADD DUE TO ROUNDING. slopwtinp schedules: c-23 Recap Schedules: C-4 Page 1 of 4 STATE AND FEDERAL INCOME TAX c A L c u u n o N Schedule GZZ EXPLANATION: PROVIDE THE CALCULATION OF STATE AND FEDERAL INCOME TAXES FLORIDA PUBLIC SERVICE COMMISSION Type of Data Shown: -ProjecledTest Year Ended -1-1-Prior Year Ended-1-1- FOR THE HISTORICAL BASE YEAR AND THE PROJECTED TEST YEAR COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDWRIES 4HsloncalTest Year Ended (-) waness: lomousdahl DOCKET NO.: 12a)15€I CURRENT TAX (1) DESCRIPTION LINE NO. (2) STATE (3) FEDERAL DEFERRED TAX (4) TOTAL (5) STATE (7) TOTAL (Sea Note A on Pege 4) (6) FEDERAL (SeeNote A on Page 4) 1,387,229 1 NET UTILITY OPERATING INCOME 2 ADD INCOME TAX ACCOUNTS 632,146 3 LESS INTEREST CHARGES (FROM w3) 384.963 4 TAXABLE INCOME PER BOOKS 5 TEMPORARY ADJUSTMENTS TO TAXABLE INCOME (LIST) 1.634.412 6 Book Depec!abon (53,324) (320,674) 7 Nuclear Fuel Equlty AFUDC Deprwatm Tax Depcewalm (8.=) 1,073 152.159 (48.487) 6,452 915,030 91,845 552,321 6 9 10 Net Bookrrax Depreclelvln 11 Abandonmentof Glades Covnty CMI Plant 12 AFUDC DeM 13 Amortualfon of InlaneW 14 BadDebt-e 15 Cable I w b n 16 Capnal Gam Emlssvln AlWmce Computer soflware Convertibk, ITC Basts Adjustment for cmveltlb ITC 17 18 19 (375) 753 43 520 73 14 85 14,255 (1,670) 35,719 (68,700) 21 Cost of Removel MerredC0mpelmallon 22 D&TdCC6lS-ClEUW9 (11,424) 23 24 Defend Frar&be Fee Revenues Defenedlnccme Non-Curwii 25 DepeclatmnReserve Fk&ack - 3,126 442 2,370 556 (278) 5,940 149 m (2,255) 4.526 256 (a) 3,341 898 (2.452) 3 19 10,283 61,838 26 Envmmenlal LaLnkly 54 322 27 EPU Asret Re(tcnents 68 410 28 -wPmnty 29 FMPA SettlSmMt 7 41 81 487 30 Foml Dmmanthmenl Fm-chme Fee cogl ( W 153 (1.130) 31 32 GanDlsposltDndPmpecty (351) (2,112) 33 Gan on Saled MIT Cndib (n) 34 137 823 35 hU==dlrrleresl Tax D e k h c d M W (W 36 InVoMary c w a s m -storm Defemd Gam RegAsset (14) 56 supportnos - c-23 918 (-w 336 Recap schedules: C 4 Schedub c-22 Paga2014 STATE AND FEDERAL INCOME TAX CALCULATION FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDETHE CALCULATION OF STATE AND FEDERAL INCOMETAXES T~pedDataShown: -ProjectedTest Year Ended -1-1-Prior Year Ended-1-1- FOR THE HISTORICAL BASE YEAR AND THE PROJECTED TEST YEAR COMPANY: FLORIDA POWER 8 LIGHT COMPANY (soao) AND SUBSIDIARIES DOCKETNO: 12001543 2L H s t o d Test Year Ended Wtness: KimOusdahl CURRENT TAX (1) DESCRIPTION LINE NO. 1 2 3 4 (2) STATE ITC Transitkn Depr Aq Lit$ation Reserve Loss on ReacquiredDebt, ne( Measurament and V e r i f d i Income (3) FEDERAL (1,126) OEFERREO TAX (4) TOTAL (SeeNote A peee4) (5) STATE (7) TOTAL (SeeNote A M Page 4) (6) FEDERAL 62 372 (49) (975) (15) (10,487) 10 Method Lile ClAC MeulDd Life CPI Mitipatii Bsnk Gams M i d Servlce Costs NM Ded Medical ConNudew Last Core Expense 11 Nuclew M and S Inventmy 12 Nuclear M a i i e n mReserve (355) 3.792 13 Nuclear Amatbation Repulatory Credit 2.300 14 NuclearCOLA Payroll NdafuLcense Payrd Nudear R &-dE Costs Nuclear RadioactiiWaste Nuclear Rscovery Costs OverNnder Recovery FREC Pension SFAS 87 Post Retiement Benards Premium L!#!lmQPtqralll Revenues Prepaid Franchise Fees Prepaid I m w a w Prep& State Motor Vehicle Taxes Rete Case Expensa 1,200 18 5 6 7 8 9 15 16 17 18 19 20 21 22 23 24 25 26 2,573 26.689 353 (1,W - 695 199 21,093 - 27 Repeir- 28 SovinpsMkrrant Reserve SJRPP D e u n u n i m 29 (19,411) 30 31 32 33 SJRPP Wwmd Interest 34 Vacalion Pay Accrual 35 36 wasrecapwbsd 375 17,220 10,817 183 (3,209) 49 (16) (178) 62.906 10 (524) 1.092 (24,701) Storm Rocovay seammon Storm - R.eJatorv Asset 2,129 21,560 unbilled Revenue FPSC 7,436 (W mDepredati0n-a-i 37 Suppocthgschedules:C-23 TOTAL TEMPORARY DIFFERENCES 1,226,498 (1,014,521) (2,241.019) (67,457) 23,610 55,799 764,627 Recap schedulas: C-l schedule C-22 PW30f4 STATE AND FEDERAL INCOME TAXCALCUlATlON FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: PROVIDE THE CALCULATION OF STATE AND FEDERAL INCOME TAXES Type of Data Shown: -PrqectedTest Year Ended -/_I_ FOR THE HISTORICAL BASE YEAR AND THE PROJECTEDTEST YEAR COMPANY: -Priw Year Ended-/-I- FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES HistoricalTest Year Ended DOCKET NO.: lM015-EI CURRENT TAX (11 DESCRIPTION LINE NO. (3) (2) STATE DEFERREDTAX (4) TOTAL FEDERAL (5) STATE (6) FEDERAL (SeeNote A on P q e 4) 1 a mess: KmOusdahl (7) TOTAL (SeeNote A on Page 4) PERMANENT ADJUSTMENTS TO TAXABLE INCOME (LIST) 2 5 Equity M U M : Depreciation Business Meals NonDeductiblecompensation IRS Audit Adjustment 6 Stale Tax Deduction 3 4 7 state Exemption 8 TOTAL PERMANENT DIFFERENCES 19,506 19,506 1,708 1.708 436 436 225 0 21.870 225 (435) 0 21,440 9 10 ADJUSTMENTS TO DEFERRED TAXES 11 Post ReuremeOt Benefits 0 12 Excess Deferred Taxes 0 13 0 641,761 14 STATE TAXABLE INCOME 15 STATE INCOME TAX (5.5% OR APPLICABLE RATE) 35,297 16 17 ADJUSTMENTS TO STATE INCOME TAX(LIST) 18 Retunto Provision 325 19 Out of P 412 d Adjustments 20 IRS Seltlemenl 21 State Tax Payment 22 TOTAL ADJUSTMENTS TO STATE INCOME TAX 23 24 STATE INCOME TAX 32.709 167 33,613 68,910 25 28 FEDERALTAXABLE INCOME 27 FEDERAL INCOME TAX (35% OR APPLICABLE RATE) 28 29 30 ADJUSTMENTS TO DEFERREDTAXES 31 Excess Deferred Taxes 32 33 Post lwmnmrd 0elwm.s (395) (2.313) (2.708) ADJUSTMENTS TO FEDERAL INCOME TAX 34 Relm to Provision 35 36 OlPdPeriod 37 SupportinO Schedules: C-23 IRS seltlement TOTAL ADJUSTMENTS TO FEDERAL INCOME TAX 114,741 (76) 185.011 299,676 Recap sdledules: C 4 Schedule C-22 Page 4 of 4 STATE AND FEDERAL INCOME TAX CALCULATION FLORIDA PUBLIC SERVICE COMMISSION Type of Data Shown: EXPLANATION: PROVIDE THE CALCULATIONOF STATE AND FEDERAL INCOME TAXES -ProjectedTest Year Ended -I-/- Prior Year Ended-/-/- FOR THE HISTORICAL BASE YEAR AND THE PROJECTEDTEST YEAR COMPANY: FLORIDA POWER & LIGHT COMPANY X HistoricalTest Year Ended (SCW AND SUBSIDIARIES Wltness: Kim Ousdahl DOCKET NO.: 120015-El CURRENTTAX (1) DESCRIPTION LINE NO. 1 (2) STATE FEDERAL INCOMETAX (3) FEDERAL 82.455 DEFERREDTAX (4) TOTAL (See Note A on Page 4) (5) STATE (6) FEDERAL (7) TOTAL (See Note A on Page 4) 458.452 2 3 ITC AMORTIZATION (3.173) 455,279 4 5 6 7 NOTES: 8 (A) SUMMARY OF INCOMETAX EXPENSE: 9 10 FEDERAL CURRENT TAX EXPENSE STATE TOTAL 82.455 68.910 151,365 11 DEFERRED INCOMETAXES 458,452 25,502 483,954 12 13 INVESTMENT TAX CREDITS, NET TOTAL INCOME TAX PROVISION (3.173) 537.734 0 (3.173) 632,146 94,412 14 15 (E) Interest expense includes ($26) of interest income relatedto FPL Recoveiy Funding LLC. 16 17 TOTALS MAY NOTADD DUET0 ROUNDING. Supporting Schedules: C-23 Recap Scheduler: C-4 SCHEDULE C-23 INTEREST IN TAX EXPENSE CALCULATION FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 1 of 1 EXPLANATION: Provide the amount of interest expense used to calculate net operating income taxes on Schedule C-22. If the basis for allocating interest used in the tax calculation differs from the basis used in allocating current income tax expense, the differing bases should be clearly identified. TYPE OF DATA SHOWN: X PROJECTED TEST YEAR ENDED -PRIORYEARENDED I I X HISTORICAL TEST YEAR ENDED DOCKET NO.: 120015-El 1 (2) HISTORICAL BASE YEAR ENDED 12/31/2011 ($000) (3) TEST YEAR ENDED 12/3112013 ($000) 348,737 428,710 AMORTIZATION OF LONG TERM DEBT 7,515 6,492 INTEREST ON SHORT TERM DEBT 6,164 9,367 INTEREST ON CUSTOMER DEPOSITS 34,616 30,846 OTHER INTEREST EXPENSE 3,569 5,644 LESS ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION ( I 5 6 12) (26,175) TOTALINTERESTEXPENSE 384,989 454,884 DESCRIPTION INTEREST ON LONG TERM DEBT 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 TOTALS MAY NOT ADD DUE TO ROUNDING. Supporting Schedules: D-la, D 4 a 12/31/11 WITNESS: Kim Ousdahl, Robert E. Barrett, Jr. (1) LINE NO. 12/31/13 Recap Schedules: C-22 Schedule C-24 FLORIDA PUBLIC SERVICE COMMISSION FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El COMPANY: Line No. Page 1 of 1 PARENT(S) DEBT INFORMATION (1) EXPLANATION: Provide information required in order to adjust income tax expenses by reason of interest expense of parent@)that may be invested in the equity of the utility in question. If a projected test period is used, provide on both a projected and historical basis. (2) Amount (3) Percent of Capital (4) Cost Rate Type of Data Shown: J-Projected Test Year Ended 12/31/13 PriorYearEnded / I Historical Test Year Ended /I Wtness: Kim Ousdahl - (5) Weighted Cost 1 NOTE: NWTERA ENERGY, INC., THE PARENT OF FLORIDA POWER 8 LIGHT COMPANY, IS PROJECTED TO HAVE NO OUTSTANDING DEBT DURING 2013. 2 Long Term Debt Short Term Debt 3 4 Preferred stock 5 Common Equity 6 Deferred Income Tax 7 InvestmentTax Credits 8 9 Other (specify) Total 10 $ % % - - 100.00% % 11 12 13 14 15 16 17 Weighted cost of parent debt x 38.575% (or applicable consolidated tax rate) x equity of subsidiary 18 19 20 21 22 23 24 25 Supporting Schedules: % Recap Schedules: Schedule C-24 PARENT(S) DEBT INFORMATION FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER 8, LIGHT COMPANY AND SUBSIDIARIES Page 1 of 1 EXPLANATION: Provide information required in order to adjust income tax expenses by reason of interest expense of parent@)that may be invested in the equity of the utility in question. If a projected test period is used. provide on both a projected and historical basis. Type of Data Shown: -Projected Test Year Ended I I -PriorYearEnded I I XHistorical Test Year Ended 32/31/11 Witness: Kim Ousdahl DOCKET NO.: 120015-El Line No. (1) (2) Amount (3) (4) (5) Percent of Capital Cost Rate Weighted Cost 1 NOTE: NEXTERA ENERGY, INC., THE PARENT OF FLORIDA POWER &.LIGHT COMPANY, HAD NO OUTSTANDING DEBT DURING 2011. 2 Long Term Debt 3 Short Term Debt 4 Preferred Stock 5 6 7 Common Equity 8 9 Other (specify) 0 % % Deferred Income Tax InvestmentTax Credits Total 10 - - 100.00% % 11 12 13 14 15 16 17 % Weighted cost of parent debt x 38.575% (or applicable consolidated tax rate) x equity of subsidiary 18 19 20 21 22 23 24 25 Supporting Schedules: Recap Schedules: Schedule C-25 Page 1 of I DEFERRED TAX ADJUSTMENT FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES EXPIANATION: To provide information required to present the excesddefident deferred tax balances due to protected and unprotected timing differences at statutory tax rates different from the current tax rate. The protected deferred tax balances represent timing differences due to Life and Method effect on depreciation rates. Type of Data Shown: X P r o j e c t e d Test Year Ended 12/31/13 X Prior Year Ended 12/31/Q JHistorical Test Year Ended 12/31/11 Witness: Kim Ousdahl - DOCKET NO.: 120015EI 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 2a 29 30 31 32 33 (1 ) (2) (3) Balance and Activity Protected Unprotected ($000) ($000) (4) Total Excess/(Deficient) ($000) Balance at Beginning of the Historical Year Historical Year Amortization $15,349 (9891 $9,312 ( I ,393) $24,661 (2,382) Balance at Beginning of Historical Year + 1 Historical Year + 1 Amortization 14,360 (884) 7,919 (1,245) 22,279 (2,129) Balance at Beginning of Projected Test Year Projected Test Year Amortization 13,476 (780) 6,674 (1,099) 20,150 (1,879) Balance at End of Projected Test Year $12,696 $5,575 $18,271 34 35 36 Supporting Schedules: Recap Schedules: Schedule C-26 INCOME TAX RETURNS FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER 8, LIGHT COMPANY AND SUBSIDIARIES Page 1 of 1 EXPLANATION: Provide a copy of the company's most recent consolidated Federal Income Tax Return, State Income Tax Return and most recent final IRS revenue agent's report. DOCKET NO.: 120015-EI Type of Data Shown: -Projected Test Year Ended -Prior Year Ended X Historical Test Year Ended 12/31/11 Witness: Kim Ousdahl Line No. I Florida Power 8 Light Company's (FPL) and its subsidiaries, income tax returns and the IRS revenue agent's report are proprietary confidential business 2 information under Section 366.093, Florida Administrative Code, and Section 6103 of the Internal Revenue code. Provided that appropriate confidentiality 3 arrangements are made, the income tax returns and most recent final IRS revenue agent's report for FPL and its subsidiaries will be made available for 4 review at the Company's oflice located at 700 Universe Boulevard, Juno Beach, Florida 33408. 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Supporting Schedules: Recap Schedules: Schedule C-27 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El CONSOLIDATED TAX INFORMATION Page 1 of 1 EXPLANATION: Provide a summary of the specific tax effects (in dollars) of filing a consolidated return for the test year. Identify the nature and amount of benefits to the company and to the ratepayers. Type of Data Shown: X Projected Test Year Ended 12/31/13 -PriorYearEnded I I I / Historical Test Year Ended Whess: Kim Ousdahl Line No. 1 Florida Power & Light Company (FPL) is a member of a consolidated group, NextEra Energy, Inc. and Subsidiaries, which files a consolidated Federal Income Tax Return. 2 3 The consolidated income tax is allocated to Florida Power & Light Company and its subsidiaries in accordance with the Internal Revenue code section 1552(a)(2), Reg. 1.1502-33(d)(2)(ii), 4 and a tax sharing agreement amount the members of the consolidated group. Under the tax sharing agreement, FPL and its subsidiaries are allocated income taxes on a separate 5 company basis. Therefore, the amount of tax allocated to FPL is calculated as though it was not a member of an affiliated group filing a consolidated return. 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Supporting Schedules: Recap Schedules: Schedule C-28 Page Iof 2 MISCELLANEOUS TAX INFORMATION FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: Provide the requested miscellaneous tax information. COMPANY: FLORIDA POWER a LIGHT COMPANY AND SUBSIDIARIES 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 Witness: Kim Ousdahl (1) (2) (3) (4) (5) I. For profit and loss purposes, which IRC section 1552 method is used for'tax. allocation? See response to Schedule C-27 for method used for tax allocation. 2. What tax years are open with the IRS? Open tax years are from 2008. 3. For the last three tax years, what dollars were paid to or received from the parent for federal income taxes? 2008 Federal Income Tax Paid(Received) 4. fSQw $138,149 2009 rn $110,033 2010 0 $138,559 How were the amounts in (3) treated? The income tax payments are calculated on a separate company basis. These amounts are treated as payments of federal income taxes by Florida Power (L Light Company. 5. For each of the last three years, what was the dollar amount of interest deducted on the parent ONLY tax return? 2008 m 2009 2010 ($ooo) I$ooo) Interest deducted No Interest on debt reflected on parent ONLY tax return 34 35 36 37 38 Supporting Schedules: I I J- Historical Test Year Ended 12/31/11 DOCKET NO.: 120015-El Line No. Type of Data Shown: -Projected Test Year Ended -PriorYearEnded I I Recap Schedules: (6) (7) Schedule C-28 MISCELLANEOUSTAX INFORMATION FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER 8, LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El EXPLANATION: Provide the requested miscellaneous tax information. Page 2 of 2 Type of Data Shown: -ProjectedTest Year Ended / i II -PriorYearEnded Historical Test Year Ended 12/31/11 Wness: Kim Ousdahl Line No. 2 3 6. Complete the following chart for the last three years: Income (loss) 4 5 Book Basis Tax Basis 6 Year Year (1) 7 ($000) ($000) 8 2008 2009 2010 2008 2009 9 Parent Only ($9.070) ($2,683) $26,499 10 $831,187 $944,594 Applicant Only 11 $789,346 12 $1,957,109 $1,615,498 Total Group $1,639,486 13 14 Total Group Excluding 15 $786.994 $986,016 Parent 8 Applicant 16 $859.210 17 18 (1) As noted in MFR C-26, the tax returns on which this information appears are considered proprietary confidential business information under Section 366.093 19 Florida Statues, and Section 6103 of the Internal Revenue Code. Provided that appropriate confidentiality arrangements are made, the requested data will be 20 made available for review at the FPL Juno Beach office. 21 22 23 24 25 26 27 28 29 30 31 32 33 supporting schedules: Recap Schedules: 2010 EXPLANATION: Provide a sdwdula af gsinr and losses on dftporM of pbntmdpmparlypnvioutlvused in providii ebctlc ~ h r l h a M y . u m d l h a f a u r p r l a r y w r s .tist ssch iternMlhegah or lass of51 m i h n ar mare. of mon man .1W otW plun List m b , daud in prior cases.and tho Myear of such prior cases. FLORIDA PUBLIC SERVCE COMMlSSlON COMPANY FLORIDA POWER 6 UGHT COMPANY AND SUBSIDIARIES DOCKElNO.: 1ZM)lSEI 2 3 4 5 6 7 6 9 10 11 12 13 14 PAGE I of 1 GAINS AND LOSSESON DISPOSITION OF PLANT OR PROPERTY W U l s C-29 407.410 - a m FROM O I S P ~ E M S DO NOT MEET THRESHOLD SANFORD PLANT BUFFER SALE GENERALOFFICE (GO)SALE NONE NONE SUBTOTAL L A Type of DataShow: Tast Year E n s c r w ~ P r i o r Y W E n l i e d ~ A H i i t o r i u l Test Year Endsd Wiburs: Kim OurdsN,Robart E. Benett, Jr. N IN T 2009 2010 2011 2012 2013 342 56,752 (24.614) 342 32.138 1.789 3,780 57,094 (24.614) 32.480 5.559 65,034 (31,572) 33,462 6.149 65,034 (31,572) 33,462 6,149 11,318 11,318 1,195 11.318 11.318 1,135 < N F NTRFTONE 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 NONE NONE TRANSFER OF AIRCRAFTTO NECTERA ENERGY INC. NONE NONE SUBTOTAL P I 2009 2010 2011 2012 2013 N 0N MmG4TlON MITIGATIONPHS I GAIN A C W xx)B REM DOES NOTMEETTHRESHOLD ITEM DOES NOTMEETTHRESHOLD NONE NONE SUBTOTAL 2009 2010 2011 2012 2013 SchedUk c-30 TRANSACTIONS WlTH AFFILIATED COMPANIES FLORIDA PUBLIC SERVICE COMMISSION Page 1 of 1 EXPLANATION: Providea schedule detailing transadions wivl affiliated m p a n k r s and rdaled parties for the lest yeer hcluding intercompany cherges, licenses, conlrads and fees. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES T y p of Data Shown: Projected Test Year Ended 12/311i 3 PriorYearEnded I I Hislotical Test Year Ended I I - DOCKET NO.: 120015EI Witness: Kim Ousdahl Type of Service Provided (P) or Received (R) Relation Line No. to Utility Charge or Credii During Year Effective contract Date Acd. No. Amount (Sow Amount Included in Test Year (See Note 3) 1 2 3 4 5 6 7 8 9 10 I1 12 NextEra Energy Resources, LLC N d E n Energy Resources, U C FPL Energy Services, Inc FPL Energy Services, Inc. FPL FiberNel, LLC FPL FikrNet. LLC FPL FiberNel, LLC NexiEra Energy, Inc. Palms Insurance Company, LTD Palms Insurance Company, LTD Lone Star Transmission, LLC New Hampshire Transmissbn. LLC Arnliite Affiliate Affiliate Affiliate Affiliate Affiliate Affiliate Parent Affiliate Affiliate Aftiliate Aniliate Direct Charges P (wNote 1) Dired Charges R (see Note 2) Direct Charges P (seeNote I ) Direct Charges R (seaNote 2) Direct Charges P (see W e 1) P Pole A t t e c h M t Direct Charges R (see Note 2) Direct Ciwges P (see Note 1) Direct Charge8 P (see Note 1) Direct Charges R (see Note 2) Direct Charges P (see Noh 1) Dired Charges P (see Note 1) N/A NIA IVA NIA NIA 111120M) NIA NIA N/A NIA 11/15/2011 NIA 13 NexEra Energy Resources Affiliate Service Fees P (see Note 1) N/A 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 NextEra Energy Resources FPL Energy Services, Inc. FPL FlberNet, LLC NextEra Energy, Inc. NextEra Energy Tmmission. LLC Lone Star Transmission, LLC New HampshireTransmissbn, LLC Miliate Aftiliate AMF P (see Note 1) AMF P (see Note 1) AMF P (see Note 1) AMF P (see Note 1) AMF P (SW Note 1) AMF P (see Note 1) AMF P (see Note 1) NIA N/A N/A NIA N/A NIA NIA Afflliate Parent AfflJlate Afflliite Affiliate - 922 922 922 922 922 922 922 Notes: 1) Senrlees provided by the Utility primarily inelude accounting, auditing, communications. computer services, consulting. engineering, fleet operationalsupport. facilities management, financial. general management and administrative, labor relations, legal senrkes. marketing, materials management, payroll processing. printing and duplicating, procurement, reauilig and security. 2) h u n t s above are for services received by the utility primarily for project management, insurance programs, and provision of fiber opUc tekcommunbtions serviuts. 3) Actuak will be charged to various 0&M and Capital accounts. 29 30 31 32 33 34 4) Alocabk charges between the utilHy and the pprent and the aftiliales (AMF) are alkded by applying specific drivers or the Massadrusetts Fonnulato the albcable cost pools.. Other allocah mahods are u w d for specific setvkoa (Service Fees) that h m f d specific aflilbtes (e.g. number of Nuclear Units for support to N W r a Resources Nudear plant operatiins). other &ages am m a d d w (Direct Charges) at the higher d tUMy Wed cost or market. 5) The above mounts do not include traneadkns relatedto the funding of shared beneM plans or the funding for the tax sharing agreement. s u m g schedukc: Recap schedules: -1 Allocation Melhod Used to Allocate Charges BetwcNn Companies (%e Note 4) Schedule C-31 FLORIDA PUBLIC SERVICE COMMISSION FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El COMPANY: AFFILIATED COMPANY RELATIONSHIPS EXPLANATION: Provide a copy of the Diversification Report included in the company's most recently filed Annual Report as required by Rule 25-6.135, Florida Administrative Code. Provide any subsequent changes affecting the test year. Line No. (1) 1 SEE ATTACHMENT 1, FPL'S MOST RECENTLY FILED DIVERSIFICATIONREPORT. Page 1 of 1 Type of Data Shown: Projected Test Year Ended 12/31/13 PriorYear Ended I I Historical Test Year Ended 12/31/11 Witness: Kim Ousdahl - 2 3 4 5 6 7 a 9 10 11 12 13 14 15 16 17 ia 19 20 21 22 23 24 25 Supporting Schedules: Recap Schedules: C-30 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 1 of 72 FLORIDA PUBLIC SERVICE COMMISSION SIGNATURE PAGE I certify that I am the responsible accounting officer of FLORIDA POWER & LIGHT COMPANY; That I have examined the following report; that to the best of my knowledge, information, and belief, all statements of fact contained in the said report are true and the said report is a correct statement of the business and affairs of the above named respondent in respect to each and every matter set forth therein during the period from January 1, 2010 to December 31, 2010, inclusive. I also certif) that all affiliated transfer prices and affiliated cost allocations were determined consistent with the methods reported to this Commission on the appropriate forms included in this report. I am aware that Section 837.06, Florida Statutes, provides: Whoever knowingly makes a false statement in writing with the intent to mislead a public servant in the performance of his official duty shall be guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082, s. 775.083 or s. 775.084. Amit 29, 201 1 Date Sianed: Kim Ousdahl Signature Kim Ousdahl Vice President. Controller and Chief Accountina Officer Name Title FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 2 of 72 Affiliation of Officers 8 Directors Fiorida Power & Light Company For the Year Ended December 31,2010 For each Director & Officer of the Company, list the principal occupation or business affiliation & all affiliations or connections with any other business or financial organizations, firms, or partnerships. For purposes of this part; the official will be considered to have an affiliation with any business or financial organization, firm or partnership in which he is an officer, director, trustee, partner, or a person exercising similar functions. OFFICERS 8 DIRECTORS OF FLORIDA POWER 8 LIGHT COMPANY Lewts Hay, 111 (Director and Chairman of the Board) NextEra Energy Capital Holdings, Inc., Director, President and Chief Executive Officer NextEra Energy Foundation, Inc., Chairman of the Board and Director NextEra Energy Maine, LLC, Chairman of the Board NextEra Energy Resources, LLC, Chairman NextEra Energy, Inc., Director, Chairman and Chief Executive Officer Turner Foods Corporation, Director Capital One Financial Corporation, Director Edison Electric Institute, Director Harris Corporation, Director Institute of Nuclear Power Operators, Director James L. Rob0 (Director1 Contra Costa Capital, LLC, Vice President FPL Investments, LLC, Director, President Inventus Holdings, LLC, President NextEra Energy Capital Holdings, Inc., Director, Vice President NextEra Energy Foundation, Inc., Director NextEra Energy, Inc., President and Chief Operating Officer JB Hunt Transport, Inc., Director Arrnando J. Olivera (Director. President and Chief Executive Officer) BXR, LLC, President NextEra Energy Foundation, Inc., Director, President and Treasurer Cornell University, Trustee Enterprise Florida, Inc., Director Florida Council of 100, Member Florida Reliability Council, Director NlCOR Gas, Inc., Director Southeast Electric Exchange, Chairman The Association of Edison Illuminating Companies (“AEIC”), Board Member Anando Pimentel,Jr. (Director. ExecutiveVice President, Finance 8 Chief Financial Officer) Contra Costa Capital, LLC, Vice President FPL Recovery Funding LLC, President Inventus Holdings, LLC, Vice President NextEra Energy Capital Holdings, lnc., Director, Senior Vice President, Finance & Chief Financial Officer NextEra Energy, Inc., Executive Vice President, Finance & Chief Financial Officer Palms Insurance Company Limited, George Town, Cayman Islands, Director Pipeline Funding Company, President 451-1 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 3 of 72 Affiliation of Officers 8 Directors Florida Power & Light Company For the Year Ended December 31,2010 Antonio Rodriguez (Director, Executive Vice President, Power Generation Division) ESI Northeast Energy LP, LLC, President FPL Energy Virginia Power Services, Inc., Director, President FPL Historical Museum, lnc., Director and President NextEra Canadian Operating Services, Inc., Director, President NextEra Energy Operating Services, lnc., Director and President NextEra Energy, Inc., Executive Vice President, Power Generation Division Hispanic Chamber of Commerce-Palm Beach County, Director Robert L McGrath (Executive Vice President, Endneering, Construction & Corporate Services) FPL Energy Callahan Wind GP, LLC, Vice President FPL Energy MH700, LLC, Vice President NextEra Energy Resources, LLC, Vice President NextEra Energy, lnc., Executive Vice President, Engineering, Construction & Corporate Services Manoochehr K. Nazar (Executive Vice President, Nuclear and Chief Nuclear Officer) NextEra Energy Duane Arnold, LLC, Vice President NextEra Energy Point Beach, LLC, Vice President NextEra Energy Seabrook, LLC, Senior Vice President and Nuclear Chief Operating Officer NextEra Energy, Inc., Executive Vice President, Nuclear Division and Chief Nuclear Officer Charles E. Sievina (Executive Vice President) NextEra Energy Foundation, Inc., Director NextEra Energy, Inc., Executive Vice President and General Counsel, Assistant Secretary Eric E. Silaav (Senior Vice President, Reaulatow and State Governmental Affairs) None - Adalberto Alfonso (Vice President, Distribution-Transition None - until 1213112010~ Richard L. Anderson Nice President, St. Lucie Nuclear Power Plant) None Alissa E. Ballot (Vice President & CorDorate Secretary) Alandco I, Inc., Secretary Alandco Inc., Secretary AlandcolCascade, Inc., Secretary FPL Energy Services [I, Inc., Secretary FPL Energy Services, Inc., Secretary FPL Enersys, Inc., Secretary FPL FiberNet, LLC, Secretary FPL Services, LLC, Secretary Inventus Holdings, LLC, Secretary NextEra Energy Capital Holdings, Inc., Secretary NextEra Energy Foundation, Inc., Secretary NextEra Energy, Inc., Vice President & Corporate Secretary 451-2 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 4 of 72 Affiliation of Officers & Directors Florida Power & Light Company For the Year Ended December 31,2010 Robert E. Barrett, Jr. (Vice President, Finance] None Deborah H. Caplan (Vice President, lntwrated Supph' Chain) None Lakshman Charaniiva (Vice President and Chief Information Officer1 None Timothy Fibmatrick (Vice President, Marketinq & Communications1 FPL Historical Museum, Inc., Director Sam A. Forrest Nice President. Energy Marketina & TradinqJ FPL Energy Services, Inc., Director and President FPL Energy Enersys, Inc., Director and President FPL Readi-Power, LLC, President FPL Services, LLC, President Paul W. Hamilton (Vice President. State Lmislative Affairs) None G. Keith Hardy (Vice President, Distribution1 None James P. Hiqqins (Vice President, Tax) BAC Investments Corp., Director BXR, LLC, Treasurer EMB Investments, Inc., Director, Vice President FPL Energy Virginia Funding CorporatiQn,Director FPLE Global Asset Holdings B.V., Managing Director KPB Financial Corp., Director, Vice President NextEra Energy Capital Holdings, Inc., Vice President NextEra Energy Equipment Leasing, LLC, Vice President NextEra Energy, Inc., Vice President, Tax Northern Cross Investments, inc., Director Square Lake Holdings, Inc., Director Sullivan Street investments, Inc., Director West Boca Security, Inc., Director, Vice President Traitwood Homeowners Association, Inc., Director, Treasurer Terry 0. Jones Nice President, Nuclear Power Uprate) None James A. Keener (Vice President. Power Generation Technical Services) None 451-3 FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 5 of 72 Affiliation of Offlcers & Directors Florida Power & Light Company For the Year Ended December 31,2010 Roxane Kennedy N i c e President, Power Generation Operations) None Abdollah KhanDour (Vice President, Nuclear Enaineerina S u ~ p o r t ) None Michael W. Kilev (Vice President, Turkey Point Nuclear Power Plant) Dominion Power Nuclear Safety Committee, Committee Member Randall R. LaBauve (Vice President, Environmental ServicesJ Audubon of Florida Board of Directors, Board Member R. Wade Litchfield (Vice President & General Counsel) FPL Recovery Funding LLC, Manager and Assistant Secretary Susan A. Melians (Vice President, Human Resources and Assistant Secretary) American Red Cross- Greater Palm Beach County, Director Mannv Miranda (Vice President, Transmission and Substation1 Nova Southeastern University School of Business, Member-Board of Governors North American Transmission Forum, Member Kimberlv.Ousdahl [Vice President, Controller and Chief Accountina Officer1 None Pamela M. Rauch (Vice Presldent, Corporate & External Affairs) BXR, LLC, Vice President and Secretary BizPac of Palm Beach County, Board Member Economic Council of Palm Beach County, Council Member Florida Chamber Foundation, Board Member Jupiter Inlet Beach Club, Vice President Palm Beach Zoo, Board Member Marlene Santos (Vice President, Customer Service1 None Gene F. St. Pierre (Vice President, Fleet Support) None - Michael M. Witson (Vice President, Governmental Affairs Federal) NextEra Energy, lnc., Vice President, GovernmentalAffairs - Federal Nature’s Partners, a non-profit energy education organization, Director Center for Clean Air Policy, Director 4514 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 6 of 72 Affiliation of OfFicets & Directors Florida Power & Light Company For the Year Ended December 31,2010 William L. Yeaaer (Vice President, Ensineerina and Constructionl Algona Wind Energy, LLC, Vice President Ashtabula Wind Ill, LLC, Vice President Baldwin Wind Holdings, LLC, Vice President Baldwin Wind, LLC, Vice President Beacon Solar, LLC, Vice President Black Horse Wind, LLC, Vice President Blythe Energy, LLC, Vice President Coyote Wind, LLC, Vice President Crowned Ridge Wind Energy Center, LLC, Vice President Crowned Ridge Wind 11, LLC, Vice President Day County Wind 11, LLC, Vice President Day County Wind, LLC, Vice President EFB Constructors, LLC, Vice President Elk City 11 Wind, LLC, Vice President Ensign Wind, LLC, Vice President Evacuacion Valdecaballeros, S. L., Director Fortuna GP, Inc., Vice President FPL Energy Montezuma Wind, LLC, Vice President FPL Energy Natural Gas Holdings, LLC, Vice President FPL Energy Texas Wind Marketing GP, LLC, Vice President Gateway Energy Center, LLC, Vice President Genesis Solar Holdings, LLC, Vice President Genesis Solar, LLC, Vice President Hatch Solar Energy Center I LLC, Vice President Hyde County Wind, LLC, Vice President Lamar Power Partners II, LLC, Vice President Lee North, LLC, Vice President Lone Star Transmission, LLC, Vice President Lucerne Solar, LLC, Vice President Mantua Creek Solar, LLC, Vice President McCoy Solar, LLC, Vice President Minco Wind, LLC, Vice President Moore Solar, Inc., Vice President Mount Miller LP, Inc., Vice President NextEra Energy Canada, ULC, Vice President NextEra Energy Honey Creek Wind, LLC, Vice President NextEra Energy Montezuma I1Wind, LLC, Vice President NextEra Energy Point Beach, LLC, Vice President NextEra Energy Resources, LLC, Assistant Secretary North Sky River Energy, LLC, Vice President Oliver Wind 111, LLC, Vice President Osborn Wind Energy, LLC, Vice President Paradise Sofar Urban Renewal, L.L.C., Vice President Perrin Ranch Wind, LLC, Vice President Red Mesa Wind, LLC, Vice President Rough Rider Wind I, LLC, Vice President 451-5 FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 7 of 72 Affiliation of Officers & Directors Florida Power & Light Company For the Year Ended December 31,2010 William L. Yeaper (continued) Sentry Solar, LLC, Vice President Sombra Solar, Inc., Vice President Sonoran Solar Energy I, LLC, Vice President Sonoran Solar Energy, LLC, Vice President Southwest Solar Holdings, LLC, Vice President St. Clair Holding, Inc., Vice President Sunnee Solar, LLC, Vice President Sunrise Solar, LLC, Vice President Thunderhead Lake Wind, LLC, Vice President Tuscola Bay Wind, LLC, Vice President Vansycle 111 Wind, LLC, Vice President Vasco Winds, LLC, Vice President West Fry Wind Energy, LLC, Vice President White Oak Energy Holdings, LLC, Vice President Paul 1. Cutler (Treasurer, Assistant Secretaiy) Alandco I, Inc., Treasurer Alandco Inc., Treasurer Alandco/Cascade, Inc., Treasurer Alternative Capital Resources Holdings I, LLC, Vice President and Assistant Treasurer Alternative Caprtal Resources I, LLC, Vice President and Assistant Treasurer Aquilo Holdings LP, ULC, Vice President Aquilo LP, ULC, Vice President Ashtabula Wind, LLC, Vice President and Assistant Treasurer Backbone Mountain Windpower LLC, Vice President and Treasurer Backbone Mountain Windpower LLC, Vice Presdent, Treasurer and Executive Manager Backbone Windpower Holdings, LLC, Vice President, Treasurer and Executive Manager Badger Windpower, LLC, Vice President, Treasurer and Member of Executive Managers Baldwin Wind Holdings, LLC, Vice President Bayswater Peaking Facility, LLC, Vice President and Treasurer Bison Wind Holdings, LLC, Vice President, Treasurer and Executive Manager Bison Wind Investments, LLC, Vice President, Treasurer and Executive Manager Bison Wind Portfolio, LLC, Vice President, Treasurer and Executive Manager Bison Wind, LLC, Vice President, Treasurer and Executive Manager Butler Ridge Wind Energy Center, LLC, Vice President Calhoun Power Company Holdings, LLC, Vice President Calhoun Power Company I, LLC, Vice President Central States Wind Holdings, LLC, Vice President Central States Wind, LLC, Vice President Colonial Penn Capital Holdings, Inc., Director, Vice President and Treasurer Conestogo Wind, ULC, Vice President Crystal Lake Wind II Funding, LLC, Vice President Crystal Lake Wind, LLC, Vice President and Assistant Treasurer Diablo Winds, LLC, Vice President Doswell I, LLC, Treasurer Elk City ll Wind Holdings, LLC, Vice President and Treasurer Elk City Wind Holdings, LLC, Vice President and Treasurer Endeavor Wind 11, LLC, Vice President Endeavor Wind, LLC, Vice President 451-6 FLORIDA POWER 8. LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE a of 72 Affiliation of Officers & Directors Florida Power & Light Company For the Year Ended December 31,2010 Paul I. Cutler (continued) ESI Doswell GP, LLC, Treasurer ESI Energy, LLC, Treasurer ESI LP, LLC, Treasurer ESI Mojave LLC, Vice President ESI Vansycle GP, Inc., Vice President and Treasurer ESI Vansycle LP, Inc., Vice President and Treasurer ESI West Texas Energy LP, LLC, Vice President, Treasurer and Member of Executive Managers. ESI West Texas Energy, Inc., Vice President and Treasurer Florida Power & Light Company Trust II, Administrative Trustee FPL Energy American Wind Holdings, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy American Wind, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy Burleigh County Wind, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy Cowboy Wind, LLC, Vice President and Treasurer FPL Energy Hancock County Wind, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy Horse Hollow Wind 11, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy Maine Hydro LLC, Vice President and Executive Manager FPL Energy Marcus Hook LLC, Vice President FPL Energy MH700, LLC, Vice President FPL Energy Morwind, LLC, Vice President FPL Energy National Wind Holdings, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy National Wind Investments, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy National Wind Portfolio, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy National Wind, LLC, Vice President and Treasurer FPL Energy National Wind, LLC, Executive Manager FPL Energy New Mexico Holdings, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy New Mexico Wind Financing, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy New Mexico Wind Holdings I I , LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy New Mexico Wind II, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy New Mexico Wind, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy New York, LLC, Vice President and Treasurer FPL Energy North Dakota Wind II, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy North Dakota Wind, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy Oklahoma Wind Finance, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy Oklahoma Wind, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy Post Wind GP, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy Post Wind LP, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy Rockaway Peaking Facilities, LLC, Vice President FPL Energy SEGS Ill-VI1 GP, LLC, Vice President FPL Energy SEGS HI-VI1 LP, LLC, Vice President FPL Energy Services 11, Inc., Treasurer and Assistant Secretary FPL Energy Services, Inc., Treasurer FPL Energy Sooner Wind, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy South Dakota Wind, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy Stateline Holdings, L.L.C., Vice President and Treasurer FPL Energy Stateline I1 Holdings, LLC, Vice President and Treasurer FPL Energy Stateline 11, Inc., Vice President and Treasurer FPL Energy Texas Wind GP, LLC, Vice President and Treasurer FPL Energy Tyler Texas LP, LLC, Vice President and Treasurer FPL Energy Upton Wind I, LLC, Vice President FPL Energy Upton Wind 11, LLC, Vice President 451-7 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 9 of 72 Affiliation of Officers 8t Directors Florida Power &Light Company For the Year Ended December 31,2010 Paul 1. Cutler fcontinuedt FPL Energy Upton Wind Ill, LLC, Vice President FPL Energy Upton Wind IV, LLC, Vice President FPL Energy Vansycle L.L.C., Vice President FPL Energy Waymart GP, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy Waymart LP, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy Wind Financing, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy Wind Funding Holdings, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy Wind Funding, LLC, Vice President, Treasurer and Member of Executive Managers FPL Energy Wyoming, LLC, Vice President, Treasurer and Member of Executive Managers FPL Enersys, Inc., Treasurer and Assistant Secretary FPL FiberNet, LLC, Treasurer FPL Group Capital Trust I, Administrative Trustee FPL Group Capital Trust II, Administrative Trustee FPL Group Capital Trust Ill,Adminrstrative Trustee FPL Group Holdings 1, lnc., Treasurer FPL Group Holdings 2, Inc., Treasurer FPL Group Resources Bahamas Asset Holdings, LTD., Treasurer FPL Group Resources Bahamas Micro Pipeline, LTD., Treasurer FPL Group Resources Bahamas Micro Terminal, LTD., Treasurer FPL Group Resources Bahamas One, LTD., Treasurer FPL Group Resources Bahamas Three, LTD., Treasurer FPL Group Resources Bahamas Two, LTD., Treasurer FPL Group Resources Marketing Holdings, LLC, Treasurer FPL Group Resources, LLC, Treasurer FPL Group Trust I, Administrative Trustee FPL Group Trust 11, Administrative Trustee FPL Historical Museum, Inc., Vice President and Assistant Secretary FPL Holdings Inc, Director, Vice President and Treasurer FPL Investments, LLC, Treasurer and Controller FPL Readi-Power, LLC, Treasurer FPL Recovery Funding LLC, Treasurer and Manager FPL Services, LLC, Treasurer Green Ridge Power LLC, Vice President Green Ridge Services LLC, Vice President Hawkeye Power Partners, LLC, Member, Executive Managers . Heartland Wind Funding, LLC, Vice President and Assistant Treasurer Heartland Wind Holding II, LLC, Vice President and Assistant Treasurer Heartland Wind Holdtng, LLC, Vice President and Assistant Treasurer Heartland Wind II, LLC, Vice President and Assistant Treasurer Heartland Wind, LLC, Vice President and Assistant Treasurer High Majestic Wind Energy Center, LLC, Vice President High Winds, LLC, Vice President, Treasurer and Member, Board of Managers HWFII, LLC, Vice President and Assistant Treasurer Inventus Holdings, LLC, Treasurer Jamaica Bay Peaking Facility, LLC, Vice President and Treasurer Lake Benton Power Partners It, LLC, Member Langdon Wind, LLC, Vice President and Assistant Treasurer Legacy Renewables Holdings, LLC, Vice President and Member, Board of Managers Legacy Renewables, LLC, Vice President and Member, Board of Managers Lone Star Wind Holdings, LLC, Vice President and Member, Board of Managers Lone Star Wind, LLC, Vice President and Member, Board of Managers 451-8 FLORIDA POWER 8. LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 10 of 72 Affiliation of Officers & Directois Florida Power & Light Company For the Year Ended December 31,2010 Paul I. Cutler lcontinued) Mantua Creek Solar, LLC, Vice President Meyersdale Wind power LLC, Vice President, Treasurer and Executive Manager Mill Run Windpower LLC, Vice President Mojave Holdings, LLC, Vice President Moore Solar, Inc., Vice President Mount Copper GP, hc., Vice President Mount Miller LP, lnc., Vice President Mountain Prairie Wind Holdings, LLC, Vice President Mountain Prairie Wind, LLC, Vice President NAPS Wind, LLC, Vice President NextEra Energy Canada, ULC, Vice President NextEra Energy Canadian Operating Services, Inc., Vice President NextEra Energy Capital Holdings, Inc., Director, Vice President, Treasurer and Assistant Secretary NextEra Energy Equipment Leasing, LLC, Treasurer NextEra Energy Resources, LLC, Treasurer NextEra Energy, lnc., Treasurer and Assistant Secretary NextEra FiberNet, LLC, Treasurer Northern Frontier Wind Funding, LLC, Vice President and Executive Manager Northern Frontier Wind, LLC, Vice President Pacific Power Investments, LLC, Vice President and Member, Board of Managers Palms Insurance Company, Limited, Director, Treasurer Paradise Solar Urban Renewal, L.L.C., Vice President Peace Garden Wind Funding, LLC, Vice President and Treasurer Peace Garden Wind Holdings, LLC, Vice President and Treasurer Peace Garden Wind, LLC, Vice President and Treasurer Pennsylvania Windfarms, LLC, Vice President Pipeline Funding Company, LLC, Vice President and Treasurer Pipeline Funding, LLC, Vice President and Treasurer Praxis Group, Inc., Treasurer Pubnico Point GP, Inc., Vice President Pubnico Point Wind Farm Inc., Vice President Sky River LLC, Vice President Sombra Solar, Inc., Vice President Somerset Windpower LLC, Vice President South Texas Gen-Tie Holding, LLC, Vice President South Texas Gen-Tie, LLC, Vice President Southwest Solar Holdings, LLC, Vice President St. Clair Holding, Inc., Vice President Story Wind, LLC, Vice President and Assistant Treasurer Sunrise Solar Holding, LLC, Vice President Sunrise Solar, LLC, Vice President Turner Foods Corporation, Treasurer Victory Garden Phase IV, LLC, Vice President Wessington Wind Energy Center, LLC, Vice President West Texas Wind, LLC, Vice President White Pine Hydro Holdings, LLC, Vice President and Executive Manager White Pine Hydro Investments, LLC, Vice President and Executive Manager White Pine Hydro Portfolio, LLC, Vice President and Executive Manager White Pine Hydro, LLC, Vice President and Executive Manager Wild Prairie Wind Holdings, LLC, Vice President Wild Prairie Wind, LLC, Vice President Wilton Wind Holdings, LLC, Vice President and Treasurer 451-9 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 11 of 72 AffiIiation of Officers & Directors Florida Power & Light Company , For the Year Ended December 31,2010 M. Beth Farr (Assistant Controller1 NextEra Energy, Inc., Assistant Controller Frank V. lsabella (Assistant Controller1 Alandco Inc., Assistant Controller Alandco I, Inc., Assistant Controller Alandco/Cascade, Inc., Assistant Controller ESI Energy, LLC, Assistant Secretary NextEra Energy Capital Holdings, Inc., Assistant Controller FPL Group international, Inc., Assistant Controller NextEra Energy, Inc., Assistant Controller Daisv Jacobs (Assistant Controlietj NextEra Energy, inc., Assistant Controller Pierre E. h i (Assistant Secretary1 NextEra Energy Capital Holdings, Inc., Assistant Secretary NextEra Energy Equipment Leasing, LLC, Assistant Secretary NextEra Energy, Inc., Assistant Secretary Charles Friedlander (AssistantSecretarv] NextEra Energy Capital Holdings, Inc., Assistant Secretary NextEra Energy Equipment Leasing, LLC, Secretary NextEra Energy, Inc., Assistant Secretary Pipeline Funding Company, LLC, Secretary Amy Black (Assistant Treasurer) Blythe Energy Acquisitions, LLC, Vice President, Assistant Treasurer and Assistant Secretary Blythe Energy, LLC, Vice President, Assistant Treasurer and Assistant Secretary FPL Energy Blythe, LLC, Vice President, Assistant Treasurer and Assistant Secretary Mount Miller GP, Inc., Assistant Secretary Mount Miller Holdco, Inc., Assistant Secretary NextEra Energy Capital Holdings, Inc., Assistant Treasurer NextEra Energy, Inc., Assistant Treasurer Joaauin E. Leon (Assistant Secretarv) NextEra Energy, Inc., Assistant Secretary United Home Care Services, Inc., a Florida non-profit corporation & United Way Agency, Director 451-10 FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 12 of 72 Affiliation of Officers & Directors Florida Power & Light Company For the Year Ended December 31,2010 Judith J. Kahn (Assistant Treasurer) BAC Investment Corp., Director, Treasurer Contra Costa Capital, LLC, Treasurer EMB Investments, Inc., Director, Treasurer FPL Energy American Wind Holdings, LLC, Assistant Treasurer FPL Energy American Wind, LLC, Assistant Treasurer FPL Energy Rockaway Peaking Facilities, LLC, Treasurer FPL Energy Virginia Funding Corporation, Director, Treasurer FPL Energy Wind Funding, LLC, Assistant Treasurer FPL Group Capital Trust I,Administrative Trustee KPB Financial Corp., Director, Treasurer Kramer Junction Solar Funding, LLC, Treasurer NextEra Energy Ouane Amold, LLC, Assistant Treasurer NextEra Energy Point Beach, LLC, Assistant Treasurer NextEra Energy Seabrook, LLC, Assistant Treasurer NextEra Energy, Inc., Assistant Treasurer and Assistant Secretary Northern Cross Investments, Inc., Director, Treasurer Pacific Power Investments, LLC, Treasurer Square Lake Holdings, Inc., Director, Treasurer Sullivan Street Investments, Inc., Director, Treasurer West Boca Security, Inc., Director, Treasurer Andrew D. Kushner (Assistant Treasurer) Ashtabula Wind 11, LLC, Vice President, Assistant Treasurer and Assistant Secretary Ashtabula Wind Ill, LLC, Vice President, Assistant Treasurer and Assistant Secretary Ashtabula Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Baldwin Wind Holdings, LLC, Vice President, Assistant Treasurer and Assistant Secretary Baldwin Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Blythe Energy, LLC, Vice President, Assistant Treasurer and Assistant Secretary Butler Ridge Wind Energy Center, LLC, Vice President, Assistant Treasurer and Assistant Secretary Calhoun Power Company I, LLC, Vice President, Assistant Treasurer and Assistant Secretary Centrat States Wind Holdings, LLC, Vice President, Assistant Treasurer and Assistant Secretary Central States Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Crystal Lake Wind II Funding, LLC, Vice President, Assistant Treasurer and Assistant Secretary Crystal Lake Wind II, LLC, Vice President, Assistant Treasurer and Assistant Secretary Crystal Lake Wind 111, LLC, Vice President, Assistant Treasurer and Assistant Secretary Crystal Lake Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Day County Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Elk City I1Wind Holdings, LLC, Vice President, Assistant Treasurer and Assistant Secretary Elk City II Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Elk City Wind Holdings, LLC, Vice President, Assistant Treasurer and Assistant Secretary Elk City Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Endeavor Wind 11, LLC, Vice President. Assistant Treasurer and Assistant Secretary Endeavor Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Ensign Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary FPL Energy Vansycfe L.L.C., Vice President, Assistant Treasurer and Assistant Secretary FPL Group Capital Trust I, Administrative Trustee Garden Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Genesis Solar Holdings, LLC, Vice President, Assistant Treasurer and Assistant Secretary Genesis Solar, LLC, Vice President, Assistant Treasurer and Assistant Secretary 451-1 I FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 13 of 72 Affiliation of Officers & Directors Florida Power & Light Company For the Year Ended December 31,2010 Andrew D. Kushner (continued) Heartland Wind Funding, LLC, Vice President, Assistant Treasurer and Assistant Secretary Heartland Wind Holding 11, LLC, Vice President, Assistant Treasurer and Assistant Secretary Heartland Wind Holding, LLC, Vice President, Assistant Treasurer and Assistant Secretary Heartland Wind 11, LLC, Vice President, Assistant Treasurer and Assistant Secretary Heartland Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary High Majestic Wind Energy Center, LLC, Vice President, Assistant Treasurer and Assistant Secretary HWFII, LLC, Vice President, Assistant Treasurer and Assistant Secretary Langdon Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Lucerne Solar, LLC, Vice President, Assistant Treasurer and Assistant Secretary Mantua Creek Solar, LLC, Vice President, Assistant Treasurer and Assistant Secretary McCoy Solar, LLC, Vice President, Assistant Treasurer and Assistant Secretary Minco Wind Holdings, LLC, Vice President, Assistant Treasurer and Assistant Secretary Minco Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Mountain Prairie Wind Holdings, LLC, Vice President, Assistant Treasurer and Assistant Secretary Mountain Prairie Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary NextEra Energy Capital Holdings, Inc., Assistant Treasurer and Asslstant Secretary NextEra Energy, Inc., Assistant Treasurer Northern Colorado Wind Energy, LLC, Vice President, Assistant Treasurer and Assistant Secretary Northern Colorado Wind Holdings, LLC, Vice President, Assistant Treasurer and Assistant Secretary Northern Frontier Wind Holding, LLC, Vice President, Assistant Treasurer and Assistant Secretary Osceola Windpower 11, LLC, Vice President, Assistant Treasurer and Assistant Secretary Osceola Windpower, LLC, Vice President, Assistant Treasurer and Asslstant Secretary Paradise Solar Urban Renewal, L.L.C., Vice President, Assistant Treasurer and Assistant Secretary Peace Garden Wind Funding, LLC, Vice President, Assistant Treasurer and Assistant Secretary Peace Garden Wind Holdings, LLC, Vice President, Assistant Treasurer and Assistant Secretary Peace Garden Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Perrin Ranch Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Pipeline Funding Company, LLC, Assistant Treasurer Sentry Solar, LLC, Vice President, Assistant Treasurer and Assistant Secretary Sonoran Solar Energy I, LLC, Vice President, Assistant Treasurer and Assistant Secretary Sonoran Solar Energy, LLC, Vice President, Assistant Treasurer and Assistant Secretary South Texas Gen-Tie Holding, LLC, Vice President, Assistant Treasurer and Assistant Secretary South Texas Gen-Tie, LLC, Vice President, Assistant Treasurer and Assistant Secretary Southwest Solar Holdings, LLC, Vice President, Assistant Treasurer and Assistant Secretary Story Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Sunrise Solar Holding, LLC, Vice President, Assistant Treasurer and Assistant Secretary Sunrise Solar, LLC, Vice President, Assistant Treasurer and Assistant Secretary Wessington Wind Energy Center, LLC, Vice President, Assistant Treasurer and Assistant Secretary West Texas Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Wild Prairie Wind Holdings, LLC, Vice President, Assistant Treasurer and Assistant Secretary Wild Prairie Wind, LLC, Vice President, Assistant Treasurer and Assistant Secretary Wilton Wind I I , LLC, Vice President, Assistant Treasurer and Assistant Secretary Nicholas A. Viisides (Assistant Treasurer) NextEra Energy Capital Holdings, Inc., Assistant Treasurer NextEra Energy, Inc. 451-12 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 14 of 72 Business Contracts with Officers, Directors and Affiliates Florida Power & Light Company For the Year Ended December 31,201'0 List all contracts, agreements, or other business arrangements* entered into during the calendar year (other than compensation-related to position with respondent) between the respondent and each officer and director listed in Part 1 of the Executive Summary. In addition, provide the same information with respect to orofessional services for each firm, partnership, or organization with which the officer or director is affiliated. Note: * Business agreement, for this schedufe, shall mean any oral or written business deal which binds the concerned'parties for products or services during the reporting year or future years. Name of Officer or Director Name and Address of Affiliated Entity No such contracts, agi ements or other business Amount identification of Product or Service ~ dote: The above listing excludes contributions, payments to educational institutions, hospitals and industry associations and other dues. See pages 454 through 463 for disclosure of diversification' activity. Page 452 Reconciliation of Gross Operating Revenues Annual Report versus Regulatory Assessment Fee Return Company: + Florida Power 8 Light Company For the Year Ended December31.2010 For the current year, reconcile the gross operating revenues as reported on Page 300 of this report with the gross operating revenues as reported on the utility’s regulatory assessment fee return. Explain and justify any differences between the reported gross operating revenues in (a) Line Description No. V Tots[ Net Sales of Electriclty CO ID Total Other Operating Revenues (450-456) P Other (Specify) Storm Recovery Bondflax Charges-RAF Exclusion UI w OI Notes: . (b) (c) (d) (e) Gross Operating Interslate and Sales for ReSak Adjuslments idjusted Intiaslate Gross Operating Revenues Gross Operating Revenues per Page 300 Total Sales to Ultimate Customers (440-446. 448) Sales for Resale (447) Total Sales of Electricity Provisicwr for Rate Refunds (449.1) W I ITotal Gross Operating Revenues $9,812.194,071 163,854,981 163,854,981 9,976.049.052 153,854,981 (11,662,560) 59.812.194.071 $9.812.194.071 0 $163,854.981 $9,976,049,052 9,812.194.071 (1 1,662,560) 9,964,385,492 163.854,981 517.632.439 34,713,603 $10,482,018,931 Revenues per RAF Return $198,568,583 If) Interstate and Saleslor Resa Adjuslments (h) Oiierence (d) - (9) Revenues SO 163,854.981 0 0 163,854,981 9.812,194,071 0 ($11,662,560) C (11,662,560) 0 9,800,531.51 1 0 48z.gia.a36 (1 0 1536,424) 1 $10,482,018.931 . $9,812.194.071 482,918,836 ;10,283,450,347 (9) dJusted lnfrastate Gross Operating I $300,205,007 The difference is due to Storm Recovery Revs which are adjustments to Gross Operating Revenues on the return and are not subject to Regulatory Assessment Fees. (0) 101.636.424 ZL 40 9 C 3 9 V d C 4 0 1 'ON l N 3 W H 3 V l l V LE-3 'ON t1dW 13-stooz t 'ON moos s m v i a i s a n s aNv ANVdWO3 l H 9 l l B WMOd ValHOl4 NextEra Energy, Inc. Entity Organization Chart NextEra Energy, Inc. I Fforida Power & Light Company LP = Limited Partnership GP = General Partnership 1 NextEra Energy Capital Holdings, Inc. JV = Joint Venture Statutory Trusts and Non-Profit Organizations (See Charts I and J ) LLC = Limited Liability Company Shelf Companies (Print Date-4/18/2011) FLORIDA POWER 8: COMPANY Private Fuel PL Recovery Funding, LLC authorize. issue. sell and deliver storm recovery bonds) (special ptrpase entity - PL Duval . . JEN - KPB Financial that owns a percentage Line Corp of this entity and Power Par?k (JV) LLC- (JV) (Storm restoration 93?th it an em? (Wraitip._ (?1"an ?7 enter (construction, operation . to obtain a license to Construction 8. has?) and maintenance or ?gems ?4?;de site an Independent Operation of St. Johns 500 KV transmission can?? 9 Spent Fuel Storage River Power Park Coal line} installation on land Units 1 a. 2) owned by the Bank of Goshute metals in the State of Utah) AR Hoidco, LLC (land aoqut?sitionm power punts) FPL Enersys, the. (formed to investigate and Canyon pursue opportunities for Development, LLC development or acquisition of (land acquisition) energy systems] Hendry County Rural Development, LLC (land acquisition) 1 FPL Services, LLC FPL Energy Services ll. Macswell Acquisitions, LLC (iand aequis?ttio n) LP Limited Partnership GP General Partnership JV Joint Venture Storage, LLC (FPL is one of 6 utilities St. Johns River Robert W. Scherer Power Plant Unit 4 (JV) (Undlvided ownership interest in Unit 4 as tenants in common FPL Jacksonville Electric Authority (provides analysis. design, implementation and installation or energy conservation measures through the implementation of energy performmoe based int; (Develops energy management systems for oorrunercial. industrial and institutional companies) contracts) Services (Holds commercial comrade tor marketing. developing. installing, ?nancing and servicing energy conserwa'tion projects at customers tadtitlas lowed wllhitl smrim area or FPL). LLC Limited Liability Company (Print Date_4l18!2011) 3110 EL LEI-O Hle SEIIHVIGISGHS ONV iHOl-l ?8 NextEra Energy Capital Holdings, Investments, lnc. Services, Inc. I I Pipeline Co.. LLC (See Chart C) I Dl FiberNet. LLC I Holdings 2, Inc. Holdings 1. Inc. Leasing I. LLC (See Chart E) I I I Corporation FPL Holdings Inc. Security, Inc. 0 Colonial Penn Alandco Inc. Ciiranol Energy I, LLC nI Holdings, Inc. FPL Investments Inc. I FPL-BT Ventures (Jv) Alandco I, Inc. Cascadc t-j Fountain Sauare Associates 1 Investments, LLC I (Jv) Capital, LLC LP = Limited Partnership GP = General Partnership JV = Joint Venture LLC = Limited Liability Company Holdings, LLC (Print Date-41 812011) NextEra Energy Resources, LLC I I NeKtEra Energy Maine, FPL Energy fast Mesa (See Charts G-I to G-16) I, I I I, I Square Lake Holdings, Inc. r- H KM Aoquisitions X GP. LLC ~~ KM Acqulsllions XI GP, LLC KM Acquisitions XI1 GP, LLC 1---.l Acquisition NextEra Retail of Texas GP, LLC NeKtEra Texas Acquisillon LP. Texas, LP (WWa lntegrys Energy Services of Texas KM Acquisitions XI11 GP, LLC Capital Resources. LLC LP = Limited Partnership GP = General Partnership JV = Joint Venture LLC = Limited Liability Company (Print Date-4l18/201 I) International, Inc. ~ I I I FPLE Global Asset Holdings, BV (Netherlands) International Brazil (Cayman) I; Inc. international Brazil (Cayman) il, Inc. FPL-I TPP FPL-I TPP It (Cayman) FPLE Global Asset Spain Holdings, BV Asset Canada Holdings. BV international I NextEra Energy Canada, ULC Planta Termosolar de fxtermadura 2. Planta Termosolar de Extermadura, SL LP = Limited Partnership Java Geothermal Termosolar de Extermadura 4, I I I TPC Purchaser, I I i Kara Bodas Investment Corp. Planta Termosoiar de Extermadura 3, SL GP = General Partnership JV = Joint Venture NextEra Energy Espana Operating Services, SL LLC = Limited Liability Company 1 Kara Bodas Company, LLC (Print Date-4/18/2011) n - Pubnico Point, LP 6 zU Bornish Wind, LP 9 , I Pubnico Point Wind Farm. Inc LP = Limited Partnership - Summerhaven Wind, LP GP = General Partnership JV-= Joint Venture LLC = Limited Liability Company (Print Date_rlPl8/2011) FPL Group Resources Marketing Holdings, Resources Bahamas Resources Bahamas Three, Ltd. Transmission Holdings. LLC I Lone Star Transmission. Sailfish Natural Gas FPL Group Resources Bahamas Asset Holdings, Ltd. LP = Limited Partnership Resources Bahamas Micro Terminal, Ltd. GP =General Partnership JV = Joint Venture Resources Bahamas Micro Pipeline, Ltd. LLC = Limited Liability Company New Hampshire Transmission, (Print Date-4/18/2011) FPL Energy Cape, LLC FPL Energy Mason, LLC White Pine Hydro Portfolio, LLC White Pine Hydro Holdings, LLC White Pine Hydro. LLC Maine Hydro. -n Resources, Inc. Power Company Resewoir Company 6 Oxygenation Project z0 9 n The Merimil Limited LP = Lirn’ited Partnership GP = General Partnership JV = Joint Venture LLC = Limited Liability Company (Print Date-4/18/2011) 1 ~ 7 I / In I n n FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 AITACHMENT NO. 1 OF 1 PAGE 25 of 72 \ . c ESI Energy, LLC (Continued) -1 I Green Ridge Services, LCC ESI Bay Area GP. lnc. I Acquisitions. LLC I ESI Ormesa IE Equity, Inc. Partners, Inc. I WIndPower I i I Power Ranch, I Equity Holdings, LLC 1_1 1 Blythe Energy, FPL Energy WPP Wndpower Partners 1993, i f 7 VvindCo, LLC / \ - . _ _ _ _ _ - - - I LP = Limited Partnership GP = General Partnership JV = Joint Venture LLC = Limited Liabifity Company Pacific Crest Partner, LLC Altamont Power 1998, LLC (Print Date-4/18/2011) €SI Energy, LLC (Continued) I I I ] ESI Kern Front, r-l Partners Ill-VII, Funding Corp. SEGS Ilt-VI1 LP, I ESI Sierra, Inc. WndLogics Inc. High Desert Land Acquisition, LLC Harper Lake Solar Funding Corporation t Genesis Solar, Luz Solar Genesis Solar LLQSolar Partners Ltd., IV I €SI Double "C", I Harper Lake Company Vlll Luz Solar Partners, Ltd. Luz Solar I I I I Luz Solar I I VhndRidge I 1 I I I I I I I I I I I WndRidge. LLC I I I I I I \ LP = Limited Partnership GP = General Partnership JV = Joint Venture LLC = Limited Liability Company I --I I I Lur Solar Partners Ltd., VI1 I I I (Print Date-4/18/2011) /I ESI Energy. LLC (Continued) : Vansycie, LLC Stateline ti, Inc. 1 I ESI BH Limited Doswell Limited Partnership Holdings, LLC I I Mowntain Prairie Wind Holdings. I Mountain Prairie Wind, LLC 111 I Limited PartnershiD " 1 - t Bison Wind investments,LLC ESI VG Limited Parhership I 1 FPL Energy VG Wmd, LLC FPL Energy Sky River Wind, LLC Bison Wind PortfoLio. LLC Bison Wind Holdings. LLC u ! Monlenay Montgomery Limited Partnership LP = Limited Partnership GP = General Partnership JV = Joint Venture LLC = Limited Liability Company Bison Wind, LLC (Print Date-4ll8/201 I) ESI Energy. LLC (Continued) I 1 Energy Funding, Energy LP. LLC Energy GP, Inc. I Seabrook, I - FpL Energy New Mexico Wind 11, LLC I A FPL Energy New Mexico Wind Financing, LLC Management, Offshore Wind - FPL Energy New Mexico Wind Holdings 11, LLC ESI Northeast ESI Tractebei F.unding Corp. FPL Energy Rockaway Peaking North American Power Systems, - North Jersey Energy Associates, LP jY Wind, LLC ESI Tractebel Urban Renewal Corporation - Bayswater Peaking Facility, I Mexico Operating Jamaica Bay Peaking Facility, ESI Northeast Energy Acquisition Funding, Inc. FPLE Rhode Island Slate Energy GP, Inc. (1%) FPLE Rhode Island State Energy LP. LLC (99%) Tractebel Acquisition Virginia Holdings, FPLE Rhode lsland State Energy, LP Associates, LP I FPL Energy Virginia Funding Corporation FPL Energy New Mexico Holdings, Energy, LLC 1 n r- 6 z 0 FPL Tel, LLC FPL Energy New Mexico Wind, Investments. LLC Pacific Power Investments, LLC LP = Limited Partnership GP = General Partnership JV = Joint Venture LLC 2: Limited Liability Company (Print Date-4/18/2011) c ESI Energy, LLC (Continued) FPL Energy Wind Funding Holdings, LLC L!3 Holdings, LLC Boulevard Associates, LLC Tower Associates, LLC OTG. LLC ~1 €SI Pittsylvania, L r' I FPL Energy Wind Funding, LLC FPL Energy Wind Financing, LLC , Sullivan Street Investments. FPL Energy American Wind, LLC H €SI Multitrade Investments, Badger u power, Northern Frontier Wind, LLC FPL Energy Mower County, FPL Energy American Wind Holdings, LLC - FPL Energy HanmckCounty Wmti LLC FPL Energy Oliver Wfnd [I( FPL Energy Oliver Wind I, I Hawkeye Power Partners, LLC - ESI West Texas Energy LP. LLC (99%) - Logan Energy Holdings, LLC - ESI West Texas Energy, Inc. (1%) Logan Connect. --+ Peek Table Wind Energy, LLC West Texas Wind Energy Partners, LP Peek Table Transmission Line. LLC h I r Peek Logan Interconnect, LLC i 4----l High Winds. LLC LP = Limited Partnership GP = General Partnership JV = Joint Venture LLC = Limited Liability Company (Print Date-4ll812011) ,.:.:_.i..- _ _ .' ' c ~.. ESI Energy, LLC (Continued) ESI Ebensburg, MH50 GP. LLC ~ 1 Island End, GP 1 FPL Energy MH50,LP Ebensburg Investors Limited Partnership Birch Limited Partnership L Ebensburg Power Company LP = Limited Partnership GP = General Partnership JV = Joint Venture LLC = Limited Liability Company FPL Energy Pennsylvania FPL Energy MH700,LLC (1%) ~ t FPL Energy Marcus Hook, LP (Print Date-4/18/2011) ESI Energy, LLC (Continued) i”””””’1 I Services, LLC FPL Energy Virginia Power -1 I Tuscola Bay Wind, LLC j@ I I Gas Producer LaSalte County Gas Producing, LLC NextEra Energy Gas Producing, Wise Wells Holdings, LLC 1 Elk City I/Wind Holdings, LLC Energy Holdings, Cherokee County Cogeneration ESI Cherokee MGP, Inc. I 1 ~1 Elk City IIWind. Mlnco Wind, LLC NextEra Energy Gas Producing Wyoming, LLC 1 Producer Services. LLC WSGP Gas Pmducing.JLC ESI Cherokee County, LP -n 6 ;o LP = Limited Partnership GP = General Partnership JV = Joint Venture LLC = Limited Liability Company (Print Date-4/18/ZOl1) I ' FLORIDA POWER . 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 33 of 72 r h -0 .--. .-E -I I! a 0 ESI Energy, LLC (Continued) I I Sentry Solar, LLC WPP94 GP. Coyote Wind, LLC Ridge Wind II, Bastrop LP, LLC Bastrop GP. FPL Energy Texas Wind Marketing GP. LLC High Point Wind, LLC Partners 1994. FPLE Texas Wind I, LLC LP = Limited Partnership GP = General Partnership JV = Joint Venture LLC = Limited Liability Company Texas Kerr, LLC Wind Marketing LP. FPL Energy Texas N n d Marketing, LP (Print Date-4/18/2011) 1 ESI Energy, LLC (Continued) I Windpower II, LLC Investments, LLC 1 National Wind Crystal Lake Wind 11, LLC t I National Wind Holdings, LLC I FPL Energy National Wind, I I ESI Vansycle Partners, LP I I I Waymart Wind Sooner Wind. Wyoming, LLC m[ Holdings, LLC FPL Energy Oklahoma Wind Finance, LLC Windpower LLC LP = Limited Partnership GP = General Partnership JV = Joint Venture LLC = Limited Liability Company (Print Date-4M 812011) ESI Energy, LLC (Continued) I I Renewables Holdings, LLC m d1m Hm b Renewables, LLC (See Chart G-15) I Repair Service, Lake Wind, LLC Sunrise Solar, ;L j Endeavor Wind. LLC 1 Lee North. LLC Holding II. LLC Endeavor Wind II. Heartland Wind. Heartland Wind 11. LLC FPL Energy llfinois Wind, LLC Gen-Tie Holding. I Langdon Wind, Story Wind, LLC 1 Ashtabula Wind, LLC 1 Crystal Lake Wind II Funding, South Texas Gen-Tie, LLC (See Chart G-16) Crystal Lake Wind. LLC Crystal Lake Wind II,LLC n 6 ;o 0 P Sunrise Solar, Investments, LLC 0 Oliver Wind, LLC LP = Limited Partnership /I Vansyde 111 Wind.UC GP = General’ Partnhrship JV = Joint Venture It I LLC - f EndeaycWind II, 1 ited Liability Company (Print Date_4/18/201 1 ) FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 37 of 72 - II h t3 1 FPL Energy Tyler Texas LP, LLC I / 1 u 1 I DABM, LLC LP = Limited Partnership GP = General Partnership JV = Joint Venture LLC = Limited Liability Company (Print Date-411 8/2011) r Legacy Renewables, LLC I FPL Energy Upton Wind IV, ESI Mojave, Inc. €SI Altarnont Acquisitions. 1%. u r!J ESI Mojave. LLC Green Ridge Power, LLC ~ ESI Mojave 16/17/18, - Altamont Infrastructure Company, LLC Windpower LLC ~ Dlablo Winds. TPC WndFarms. Wndfarms. LLC Cabazon Mnd, Phase IV, LLC I I US Wndpower Transmission Corporation I Sky River, LLC I USW Land Corporation 1 Sagebrush Partner Sixteen, 1 Sagebrush Parlner Fifleen, Sagebrush (2.89%) .--------/ Cc-General Partners of Sagebrush (Chart G-I) LP = Limited Partnership GP = General Partnership JV = Joint Venture Sagebrush (8.77%) LLC = Limited Liability Company (Print Date-4/18/2011) South Texas Gen-Tie Holdings. LLC / I FPL Energy Texas Wind GP, South Texas Gen-Tie, LLC Lone Star Wind Holdings, LLC GeneralionTie, Tal Lone Star Wind, Texas Wind FPL Energy Texas Wind, LP - FPL Energy Horse Hollow Wind, LLC - FPLEnergy Callahan Wind LP. LLC - Texas Wind FPL Energy Horse Hollow FPL Energy FPL Energy Post Wind GP, LLC Y . FPL Energy Callahan Wind. LP FPL Energy Post Wind LP. LLC rn Post Wind Farm, n 6 ;D 0 D Callahan Wind LP = Limited Partnership GP =General Partnership JV = Joint Venture LLC = Limited Liability Company (Print Date-4/18/2011) r=-===l NextEra Energy Services, LLC NextEra Energy Services, LLC I'I Services Illinois, Services District of Columbia, LLC NextEra Energy Services New Jersey, LLC NextEra Energy Services Maryland, LLC 1 Lp = Limited Partnership GP =General Partnership JV =Joint Venture Services Services New NextEra Energy Services New Hampshire, LLC NextEra Energy Services Delaware, LLC NextEra Energy Services Maine. I NextEra Energy Gexa Energy California, LLC 1 NextEra Energy Services NextEra Energy Services Rhode island, LLC Pennsylvania, I Gem Energy, LP 1 L LLC = Limited Liability Company I (Print Date-4/18/2011) Statutory Trusts I Company Trust I LP = Limited Partnership Company Trust I I FPL Group Trust I GP = General Partnership JV = Joint Venture FPL Group Trust II Capital Trust 1 LLC = Limited Liability Company Capital Trust ll Capital Trust HI (Print Date-4/18/2011) FLORIDA POWER 8, LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE43of72 r r 0 2 .L L J P P -. u C .-0 II 7 5 n. 8 ll 4 (r NextEra Energy Solutions, Inc. LP = Limited Partnership GP = General Partnership JV = Joint Venture LLC = Limited Liability Company (Print Date-411 81201 1) FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 45 of 72 ANALYSIS OF DIVERSIFICATIONACTIVITY Changes in Corporate Structure Florida Power & Light Company For the Year Ended December 31,2010 Provide any changes in corporate structure including partnerships, Minorii interests and joint ventures, and an updated organizational chart 1 1 1 Effective \ I 1/14/2010 1114/2010 1114/2010 1/14/2010 1114/2010 1/14/2010 1/14/2010 1/15/2010 2/8/20’o 2/8/20 2/8/2010 2181201 2/8/2010 J 1 Description of Change (b) Peace Garden Wind Holdings, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC Peace Garden Wind Funding, LLC, a Delaware limited liability company, formed as a subsidiary of Peace Garden Wind Holdings, LLC Peace Garden Wind, LLC, a Delaware limited liability company, formed as a subsidiary of Peace Garden Wind Funding, LLC Central States Wind Holdings, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC Central States Wind, LLC, a Delaware limited liability company, formed as a subsidiary of Central States Wind Holdings, LLC Mountain Prairie Wind Holdings, LLC, a Delaware limited liability company, formed as a subsidiary of Northern Colorado Wind Holdings, LLC Mountain Prairie Wind LLC, a Delaware limited liability company, formed as a subsidiary of Mountain Prairie Wind Holdings, LLC Iowa Clean Energy Express, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC ESI Energy, LLC assigned its ownership interest in Butler Ridge Wind Energy Center, LLC to Central States Wind, LLC ESI Energy, LLC assigned its Ownership interest in High Majestic Wind Energy Center, LLC to Central States Wind, LLC ESI Energy, LLC assigned its ownership interest in Wessington Wind Energy Center, LLC to Central States Wind, LLC ESI Energy, LLC assigned its ownership interest in Ashtabula Wind II, LLC to Peace Garden Wind, LLC ESI Energy, LLC assigned its ownership interest in Wilton Wind II, LLC to Peace Garden Wind, ,L,L b 2/25/2010 North Sky River Energy, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC NextEra FiberNet, LLC, a Delaware limited liability company, formed as a shelf company 2/25/2010 NextEra Retail Energy, LLC, a Delaware limited liability company, formed as a shelf company 2/15/2010 2/26/2010 2/26/2010 2t26/201 2/26‘2010 2/26/2010 2/26/2010 2/26/2010 2/26/2010 2’26’2010 Crowned Ridge Wind H, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC Day County Wind II, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC Hyde County Wind, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC NextEra Energy Group Foundation, Inc., a Florida shelf company, changed its name to NextEra Energy Foundation, Inc. NextEra Energy Group, lnc., a Florida shelf company, changed its name to OTG VI, lnc. NextEra Energy Group, Inc., a Delaware shelf company, changed its name to OTG V, lnc. NextEra Energy, LLC, a Florida shelf company, changed its name to NextEra, LLC NextEra Energy, LLC, a Delaware shelf company, changed its name to NextEra, LLC NextEra Group Capital, Inc., a Florida shelf company, changed its name to NextEra Energy Capital, Inc. 454-29 - FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 46 of 72 ANALYSIS OF DIVERSIFICATION ACTIVITY Changes in Corporate Structure Florida Power & Light Company For the Year Ended December 31,2010 I 1 Provide any changes in corporate structure including partnerships, Minority interests and joint ventures, and an updated organizational chart Line No I t Effective Date (a) Description of Change (b) NextEra Group Capital, Inc., a Oelaware shelf company, changed its name to NextEra Energy 2/26/2010 Capital, tnc. NextEra Group Capital, LLC, a Florida shelf company, changed its name to NextEra Energy 2/26/2010 Capital, LLC NextEra Group Capital, LLC, a Delaware shelf company, changed its name to NextEra Energy 2/26/2010 r r r i b - 1 I I P ~ u p i l u l LLb , 2/26/2010 NextEra Group, Inc., a Florida shelf company, changed its name to OTG IV, Inc. 2/26/2010 NextEra Group, Inc., a Delaware shelf company, changed its name to OTG 111, Inc. FPL Energy Oliver Wind, LLC, a Delaware limited liability company, changed its name to DABM, 3/1/2010 , , ~ LLCI 3/2/2010 3/2/2010 NextEra Corp., a Delaware shelf company, changed its name to NextEra, lnc. NextEra Corp., a Florida shelf company, changed its name to NextEra, Inc. 3/9/2010 NextEra Energy Services, LLC, a Delaware limited liability company, formed as a shelf company 3/91201 3/16/2010 4/9/2010 4/12/201 4/13/2010 4/13/2010 4/30/201 4/30/2010 5/3/2010 5/3/2010 5/3/2010 5/3/2010 5/3/2010 5/5/2010 "IOQO' O 5/1012010 5/13/2010 5/21/2010 5/21/2010 5/21/2010 Osborn Wind Energy, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC NextEra Retail Energy, LLC, a Delaware shelf company, changed its name to NextEra Energy Solutions, LLC Paradise Solar Urban Renewal, L.L.C., a New Jersey limited liability company, formed as a subsidiary of ESI Energy, LLC CtearSky Power & Technology Investments LLC, a Delaware limited liability company, formed as a shelf company Black Horse Wind, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC Minco Wind, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLc Gexa Energy L.L.C., a New York limited liability company, changed its name to Gexa Energy New York, LLC ESI Northeast Energy LP, Inc., a Florida corporation, converted to ESI Northeast Energy LP, LLC, a Delaware limited liability company NextEra Energy Capital Holdings, LLC, a Florida shelf company, was dissolved NextEra Energy Capital, LLC, a Florida shelf company, was dissolved NextEra Energy Capital, Inc., a Florida shelf company,.wasdissolved OTG IV, Inc., a Florida shelf company, was dissolved OTG VI, Inc., a Florida shelf company, was dissolved NextEra, LLC, a Florida shelf company, was dissolved Paradise Solar, LLC, a Delaware limited liability company, changed its name to Mantua Creek Solar, LLC FPL Group Resources, LLC assigned all of its ownership interest in Lone Star Transmission, LLC to US. Transmission Holdings, LLC WSGP Gas Producing, LLC, a Delaware limited liabiiity company, formed as, a subsidiary of ESI Energy, LLC NextEra, Inc., a Florida shelf company, was dissolved NextEra Energy, Inc., a Florida shelf company, was dissolved FPL Group, Inc., a Florida corporation, changed its name to NextEra Energy, Inc. a 454-30 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 47 of 72 ANALYSIS OF DIVERSIFICATIONACTIVITY Changes in Corporate Structure Florlda Power & Light Company For the Year Ended December 31,2010 Provide any changes in corporate structure including partnerships, Minority interests and joint ventures, and an updated organizational chart Line No ’ Effective Date (a) I Description of Change (b) , 5127/2010 5/27iZ01 - I 1 5/27/201 5/27/2010 5/28/2010 5/28/2010 5/28/2010 6/4/2010 6/4/20’0 6/9/2010 611112010 6/1412010 6/24/2010 6/24/2010 6/2512010 6/30/2010 6/3012010 6/30’201 7/7/2010 7/16/2010 7/16/2010 7/16/2010 7/16’2010 7/18/2010 NextEra Texas Acquisition Holdco, LLC, a Delaware limited liability company, formed as a subsidiary of NextEra Energy Power Marketing, LLC NextEra Texas Acquisition GP, LLC, a Deiaware limited liability company, formed as a subsidiary of NextEra Texas Acquisition Holdco, LLC NextEra Texas Acquisition LP, LLC, a Delaware limited liability company, formed as a subsidiary of NextEra Texas Acquisition Holdco, LLC FPLE Solar Assets, S.L. changed its name to NextEra Energy Espana, SL NextEra Energy, lnc., a Delaware shelf company, was dissolved NextEra, Inc., a Delaware shelf company, was dissolved NextEra, LLC, a Delaware shelf company, was dissolved Elk City I1 Wind, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC ClearSky Power & Technology Partners, LLC, a Delaware limited liability company, formed as a shelf company NextEra Texas Acquisition GP, LLC, a Delaware limited liability company, changed rts name to NextEra Retail of Texas GP, LLC Red Mesa Wind Investments, LLC, a Delaware limited liability company, formed as a subsidiary of Red Mesa Wind, LLC NextEra Texas Acquisition LP, LLC and NextEra Retail of Texas GP, LLC acquired NextEra Retail of Texas LP (f/k/a lntegrys Energy Services of Texas, L.P. Baldwin Wind Holdings, LLC, a Detaware limited liability company, formed as a subsidiary of ES EnergyI LLC Ensign Wind, LLC, a Detaware limited liability company, formed as a subsidiary of ESI Energy, LLc ESI Energy, LLC assigned all of its ownership interest in Baldwin Wind, LLC to Baldwin Wind Holdings, LLC Acme POSDEF Partners, L.P. and CH Posdef, LLC assigned each of their respective ownershir interests in POSDEF Power Company, L.P. to DTE Woodland, LLC, an unrelated third patty entity ESl California Holdings, Inc. sold all of its ownership interest in CH Posdef LP, LLC to DTE Woodland, LLC, an unrelated third party entity ESI California Holdings, Inc. sold all of its ownership interest in CH Posdef, LLC to DTE Woodland, LLC, an unrelated third party entity Perrin Ranch Wind, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC NextEra Energy Honey Creek Wind, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, .LLC Sonoran Solar Energy I, FLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC Sonoran Solar Energy 11, LLC, a Delaware limited liability company, formed as a subsidiary of gy, LLC Sonoran Solar Energy Ill, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC NextEra Energy Services; LLC, a Delaware shelf company, was dissolved 454-31 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 4a of 72 ANALYSIS OF DIVERSIFICATIONACTIVITY Changes in Corporate Structure Florida Power & Light Company For the Year Ended December 31,201 0 I Provide any changes in corporate structure including partnerships, Minority interests’and joint ventures, and an updated organizational chart Description of Change (b) . . 7/19/2010 7/2312010 7/26/2010 7/261201 7’27/2010 7/29/2010 7/29/201 8/10/2010 8/10/2010 8/1012010 8/12/2010 8’12/2010 8/12/2010 8/12’2010 8/1 8/19/2010 8/19’2010 8/19/2010 8124/201 8/26220’o 8/31/2010 8/31/2010 FPL Group Resources LNG Holdings, LLC, a Delaware limited liability company, was dissolved Rooftop Solar Energy Solutions, LLC, a Delaware limited liability company, formed as a subsidiary of FPL Group Capital Inc NextEra Energy Foundation, Inc., a Florida shelf company, was dissolved FPL Group Foundation, lnc., a Florida non-profit corporation, changed its name to NextEra Energy Foundation, Inc. NextEra Energy Gas Producing Wyoming, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC Wild Prairie Wind Holdings, LLC, a Delaware limited liability company, formed as a subsidiary o ESI Energy, LLC Wild Prairie Wind, LLC, a Delaware limited liability company, formed as a subsidiary of Wild Prairie Wind Holdings, LLC BSGA Gas Producing, LLC, a Delaware limited liability company, formed as a subsidiary of ESI I LLc NextEra Fibernet, LLC, a Delaware shelf company, changed its name to NextEra Energy Investments, LLC NextEra FiberNet, LLC, a Delaware limited liability company, formed as a subsidiary of FPL Group Capital Inc Sunnee Solar, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC Southwest Solar Holdings, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC NextEra Energy Services Maine. LLC, a Delaware limited liability company, formed as a subsidiary of G E M Energy Holdings, LLC Gexa Energy California, LLC, a Delaware limited liability company, formed as a subsidiary of GEXA Holdings, LLC Mountain View Soiar, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC HWFII, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC Heartland Wind Funding, LLC, a Delaware limited liability company, formed as a subsidiary of HWF II, LLC NextEra Energy Gas Producer Holdings, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC NextEra Wind Energy Center, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC ESI Energy, LLC assigned all of its ownership interest in Heartland Wind Holding, LLC to Heartland Wind Funding, LLC Hatch Solar Energy Center I, LLC was acquired by Southwest Solar Holdings, LLC ESI Energy, LLC assigned all of its ownership interest in Day County Wind, LLC to Wild Prairie Wind LLc ESI Energy, LLC assigned all of its ownership interest in Garden Wind, LLC to Wild Prairie Wind, LLC Gexa Energy I, LLC, a,Texas limited liability company, was dissolved 454-32 1 8/31/2010 9/1/2010 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 49 of 72 ANALYSIS OF DIVERSIFICATIONACTIVITY Changes in Corporate Structure Florida Power & Light Company For the Year Ended December 31,2010 Provide any changes in corporate structure including partnerships, Minority interests and joint ventures, and an updated organizational chart Line No Effective 9/1/201 9/1,/201 9/1/2010 9/1/201 9/1/2010 Description of Change (b) FRM Holdings, LLC, a Delaware limited liability company, changed its name to NextEra Energy Services Holdings, LLC Gexa Energy Connecticut, LLC, a Delaware limited liability company, changed its name to NextEra Energy Services Connecticut, LLC Gexa Energy Delaware, LLC, a Delaware limited liability company, changed its name to NextEra Energy Services Delaware, LLC Gexa Energy District of Cotumbia, LLC, a Delaware limited liability company, changed its name to NextEra Energy Services District of Columbia, LLC GEXA Energy Holdings, LLC, a Delaware limited liability company, changed its name to NextEr; Energy Services, LLC Gexa Energy L.L.C., a Massachusetts limited liability company, changed its name to NextEra Energy Services Massachsuetts, LLC Gexa Energy Maryland, LLC, a Delaware limited liability company, changed its name to NextEra 9/1/2010 Energy Services Maryland, LLC Gexa Energy New Hampshire, LLC, a Delaware limited liability company, changed its name to 9/1/2010 NextEra Energy Services New Hampshire, LLC Gexa Energy New Jersey, LLC, a Delaware limited liability company, changed its name to 9/1/2010 NextEra Energy Services New Jersey, LLG Gexa Energy New York, LLC, a New York limited liability company, changed its name to 9/1/2010 NextEra Energy Services New York, LCC Gexa Energy Ohio, LLC, a Delaware limited liability company, changed its name to NextEra 9/1’2010 Energy Services Ohio, LLC Gexa Energy Pennsylvania, LLC, a Delaware limited liability company, changed its name to 9’1/201 NextEra Energy Services Pennsylvania, LLC Gexa Energy Rhode Island, LLC, a Delaware limited liability company, changed its name to 9/1/201 NextEra Energy Services Rhode Island, LLC ClearSky Power & Technology Investments LLC, a Delaware shelf company, changed its name 9/2/2010 to Clear Sky Power & Technology Fund I, LLC NextEra Energy Espana Operating Services, S.L., a Spanish company, formed as a subsidiary 9’6’201 of NextEra Energy Espana, S.L. 9/8/2010 ClearSky Power 8 Technology Partners LLC, a Delaware shelf company, was dissolved Genesis Solar Holdings, LLC, a Delaware limited liability company, formed as a subsidiary of 01201 ESI Energy, LLC ESI Energy, LLC assigned all of its ownership interest in NextEra Energy Gas Producing, LLC tc 9/14/2010 NextEra Energy Gas Producer Holdings, LLC ESI Energy, LLC assigned all of its ownership interest in NextEra Energy Gas Producing 4/2010 Wyoming, LLC to NextEra Energy Gas Producer Holdings, LLC ESI Energy, LLC assigned all of its ownership interest in NextEra Energy Producer Services, 9/14/2010 LLC to NextEra Energy Gas Producer Holdings, LLC ESI Energy, LLC assigned all of its ownership interest in WSGP Gas Producing, LLC to NextErz 9/14’2010 Energy Gas Producer Holdings, LLC 9/1/201 9/17/2010 Illinois Leasing, LLG, a Delaware limited liability company, changed its name to Lee North, LLC 454-33 FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 50 of 72 ANALYSIS OF DIVERSIFICATIONACTIVITY Changes in Corporate Structure Florida Power & Light Company For the Year Ended December 31,2010 Provide any changes in corporate structure including partnerships, Minority interests and joint ventures, and an ,updatedorganizational chart Effective Line No Description of Change (b) 10/4/2010 NextEra Energy Solutions, Inc., a Florida limited liability company, formed as a shelf company NextEra Energy Montezuma II Wind, LLC, a Delaware limited liability company, formed as a subsidiary of ESI Energy, LLC Tuscola Bay Wind, LLC, a Delaware limited liability company, formed as a subsidiary of ESI 10/15/2010 Erie LLc St. Clair Holding, Inc., an Ontario, Canada company, formed as a subsidiary of NextEra Energy 5/2010 Canada, ULC Sombra Solar, Inc., an Ontario, Canada company, formed as a subsidiary of St. Clair Holding, 10/15/2010 Inc 101'5/2010 10/15/2010 Moore Solar, Inc., an Ontario Canada company, formed as a subsidiary of St. Clair Holding, Inc. 10/21/2010 NextEra Energy Capital, Inc., a Delaware shelf company, was dissolved 10/21/2010 NextEra Energy Capital Holdings, Inc., a Delaware shelf company, was dissolved NextEra Energy Capital Holdings, LLC, a Delaware shelf company, changed its name to 10'21/2010 NextEra Energy Assets, LLC Elk City I1 Wind Holdings, LLC, a Delaware limited,liability company, formed as a subsidiary of 10/26/2010 ESI Energy, LLC Minco Wind Holdings, LLC, a Delaware limited liability company, formed as a subsidiary of ESI 10/26/2010 Ener , LLc ESI Energy, LLC assigned all of its ownership interest in Minco Wind, LLC to Minco Wind 0126/201 Holdings, LLC I Wind ESI Energy, LLC assigned all of its ownership interest in Elk City I I Wind, LLC to Elk City 1 1012612010 Holdings, LLC White Oak Energy Holdings, LLC, a Delaware limited liability company, formed as a subsidiary 1/1u2010 of ESI Energy, LLC Tower Associates Canada, Inc., a New Brunswick, Canada company, formed as a subsidiary of 'I1 712010 NextEra Energy Canada, ULC Sonoran Solar Energy [I,LLC, a Delaware limited liability company, changed its name to McCoy 81201O Solar, LLC Sonoran Solar Energy Ill, LLC, a Delaware limited liability company, changed its name to 1118/201O Lucerne Solar, LLC Keenan II Wind Energy Center, LLC, a Delaware limited liability company, formed as a 2'1/201 subsidiary of ESI Energy, LLC 12/1/2010 NextEra Energy Capital Holdings, Inc., a Florida shelf company, was dissolved FPL Group Capital Inc, a Florida corporation, changed its name to NextEra Energy Capital 1211/2010 Holdings, lnc. Mojave 3/4/5 LLC, a Delaware limited liability company, formed as a subsidiary of Mojave 12/7/201 Holdings, LLC Mount. Miller HoldCo, Inc., a New Brunswick, Canada company, formed as a subsidiary of 2/71201 NextEra Energy Canada, ULC Mount Miller LP, Inc., a New Brunswick, Canada company, formed as a subsidiary of NextEra 1u7/201 Energy Canada, ULC Mojave Holdings, LLC, a Delaware limited liability company, formed as a subsidiary of ESI 12/8/201 Energy, LLC ' ' 454-34 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO.C-31 ATTACHMENT NO. 1 OF 1 PAGE 51 of 72 ANALYSIS OF DIVERSIFICATION ACTIVITY Changes in Corporate Structure Florida Power & Light Company For the Year Ended December 31,2010 r Provide any changes in corporate structure including partnerships, Minority interests and joint ventures, and an updated organizational chart Description of Change ., 12/14/2010 12/15/2010 12/15/2010 12/15/2010 ""l 6/201 12/17/2010 12/21'2010 12/31/2010 12/31/2010 12/31/2010 12/31/2010 12/31/2010 12/31120 10 12/31/2010 (6) I NextEra Energy Capital, LLC, a Delaware shelf company, changed its name to NextEra Energy Ventures, LLC Mount Miller GP, Inc., a Canadian company, was acquired by Mount Miller Hold Co., lnc. Mount Miller Wind Energy, LP, a Canadian company, was acquired by Mount Miller LP, Inc. (Limited Partner) and Mount Miller GP, Inc. (General Partner) 423766 Canada Inc., a Canadian company, was acquired by Mount Miller HoldCo., Inc. Wise Wells Holdings, LLC, a Delaware limited liability company, formed as a subsidiary of NextEra Energy Gas Producer Holdings, LLC l a Salle County Gas Producing, LLC, a Delaware limited liability company, formed as a subsidiary of NextEra Energy Gas Producer Holdings, LLC Mountain View Sotar Center, LLC, a Delaware iimited liability company, formed as a subsidiary of ESI Energy, LLC Alpha Mariah LLC was acquired by Mojave 3/4/5 LLC Beta Mariah LLC was acquired by Mojave 3/4/5 LLC Gamma Mariah LLC was acquired by Mojave 3/4/5 LLC Eurus Mojave 4 LLC was acquired by Mojave 3/4/5 LLC Eurus Mojave 3/5 LLC was acquired by Mojave 3/4/5 LLC ESI Energy, LLC assigned all of its ownership interest in Beta Mariah (Prime), Inc. to Mojave 3,4/5 LLC ESI Energy, LLC assigned all of its ownership interest in Alpha Mariah (Prime), Inc. to Mojave ~~~~~ 34 ,5 , LLc 454-35 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 52 of 72 Analysis of Diversification Activity N e w or Amended Contracts with Affiliated Companies Florida Power & Light Company For the Year Ended December 31,2010 rovide a synopsis of each new or amended contract, agreement, or arrangement with affiliated companies for the urchase, lease, or sale of land, goods, or services (exciuding tariffed items). The synopsis shall include, at a minimum, le terms, price. quantity, amount, and duration of the contracts. Name of Affiliated Company Synopsis of Contract P 6 Financial Corp. On December 1, 2010, FPL and KPB Financial Corp. (KPB) entered into a Purchase and Sale Agreement effective December 31,2010. Pursuant to the agreement, for a sale price of $900,000,000, FPL agreed to sell and assign its rights to KPB for the following FPL assats: other rights to the payment of money derlved from short term financing, employee advances, income taxes, reimbursable projects, damage claims, transmission service and interchanges,trade payables and other miscellaneous items (all, whether or not evidenced by a promissory note of other instrument or security, together with all earnings, income and other proceeds thereon or there from) and certain accounts receivable generated from the sale and /or provision by the seller of eiectricity and other goods and services. In return, KPB agreed to purchase the abwe receivablesfor an $900,000,000 promissory note, payable on demand and bearing interest at one percent (1%) per annum. Interest payment on the promissory note shall be paid monthly, commencing January 31, 2011, and continuing monthly until the promissory note is paid In full. PB Financial Corp FPL & KPB Financial Cop. (KPB) entered into a Purchase and Sale Agreement effective January 4, 2010. Pursuant to the agreement, for a sale price of $900,020,000, KP6 agreed to sell and assign its rights to FPC in various accounts, accnunts receivable and other tights to the payment of money which KPB acquired from FPL under a purchase and sale agreement dated December 31,2009. The assets KPB agreed to sell are as follows: other rights to the payment of money derived from shorl term financing, employee advances, income taxes, reimbursable projects, damage claims, transmission service and interchanges,trade payables and other miscellaneous items (all, whether or not evidenced by a promissory note of other instrument or security. together with all earnings, income and other proceeds thereon or there from) and certain accounts receivable generated from the sale andfor provision by FPL of electricity and other goods and services. FPL agreed to purchase the above items in exchange for the cancellation of KPB's indebtedness (as evidenced by KPB's December 31,2009, $900,000,000 Purchase Money Note), and a cash payment of $20,000. extEra Energy, Inc. In past years, every time a subsidiary was added to or deleted from the consolidated income tax return. such subsidiary became a pa@ to, or was deleted from, the Tax Allocation Agreement of NextEra Energy, Inc. (NEE) and subsidiaries. Therefore, any corporate struclure changes noted on pages 454-29 through 454-35 would also be reflected in NEE'Stax arrangement. PL Readi Power, LLC In July 2010, FPL entered in to an agreement with FPL Readi Power, LLC to purchase (2) generators with LP tanks and fuel for the hunicane shelters at FPL's Turkey Point Plant. Readi Power was to provide the above items, installation, maintenance for 1year, and start-up and registration of warranty for a total cost of $28,400. PL Fibemet, LLC FPL has started a project called FENA, which stands for "Future Enterprise Network Architeclure". The objective of this project is to modernize FPL's telemm network and eventually remove manufactured discontinued legacy equipment on which service presently rides. On the list of circuits below, the acronym "FENA" in front of an FPL site implies that the circuit noted will be the FENA solution for that site. The 100Meg IOMeg, etc. describes the size of the circuit. "MRC" is the monthly recuning charge. "NRC" stands for a one time non-recurring charge. Other than FENA. the rest of the circuits are the result of additional or new capacity requirements. Common to all cjrcuits listed Is that they ride on FiberNet owned (non-allocation) equipment. (IFENA ) PMR 100 Meg: terms 84 months, MRC $3,518 with 0 NRC, 1 circuit, contract value of $295,512 (84 times $3,518) and duration of 84 months. (2) FENA €OF 100 Meg: terms 84 months, MRC $3,518 with 0 NRC, 1 circuit, contract value of $295,512 (84 times $3,518) and duration of 84 months. (3) FENA SRV 10 Meg: terms 84 months, MRC $1,407 with 0 NRC, 1 circuit, contract value of $118,188 (84 limes $1,407) and duration of 84 months. (4) AMI IOOMeg circuit: terms 36 months, MRC $828 with $2,000 NRC, 1 circuit, mntrad value of $31,808 (36 times $828 plus $2,000 NRC) and duration of 36 months. (5) DSJ's from GO to LFO: terms month to month, MRC $1,000 per circuit with 0 NRC, quantlty: 7 identical DSYs, amount and duration: no commitment on FPC's part. These circuits can be disconnected at any time. (6) NextEra OC-3 JB to Orlando: t e n s 24 months, MRC $1,409 with 0 NRC, 1 circuit, contract value of $33,816 (24 times $1,409) and duration of 24 months. (7)NexlEra OC-12 JB to Orlando: t e n s 24 months, MRC $4,400 with 0 NRC, 1 circuit, contract vaiue of $105,600 (24 times $4,400) and duration of 24 months. Page 455-1 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 53 of 72 Analysis of Diversification Activity New or Amended Contracts with Affiliated Companies Florida Power & Light Company F o r t h e Year Ended December 31,2010 avide a synopsis of each new or amended contract, agreement, or arrangement with affiliated companies for the irchase, lease, or sale of land. goods, or services (excluding tariffed Items). The synopsis shall include, at a minimum, e terms, price, quantity, amount, and duration of the contracts. Name of Afiliated Company >L Fibernet, LLC. cont. Synopsis of contract (8) JB to GO 1 Giq circuits: terms 12 months, MRC $3,500 with 0 NRC, 2 identical circuits. contract value of $84,000 (2 times 12 times $3,500) and duration of 12 months. (9) JB to Gaithersburg 200 Meg circuit: terms 24 months, MRC $7,600 with $7,000 NRC, 1 circuit, contract value of $189.400 (24 times $7,600 plus $7,00DNRC) and duration of 24 months. (IO) LFO to Daytona 500Meg circuit: terms 60 months, MRC $3,364 with 0 NRC. 1 circuit. contract value of $201,840 ($3,364 times 60) and duration of 60 months. (1 1) CSE to Orlando T1: t e n s 60 months, MRC $550 with 0 NRC, 1 circuit, contract value of $33,000 (60 times $550) and duration of 60 months. (12) Radio Tl's: terms 60 months, MRC $350 with 0 NRC, 5 circuits to different locations. contract value of $105,000 (60 times $350 times 5) and duration of 60 months. extEra Energy Capital HoMings, lnc. In July 2008; FPL New England Division ("NED") and NextEra-Seabrook Management determined the NED Switchyard (%witchyard") needed significant improvements to ensure reliable service to its customers, and avoid future outages. The Switchyard Reliability Upgrade Capital Project is expected to be completed in 2011. Through a variety of capital improvements, the Switchyard will be modernized and adhere to top currenl industry standards. A $36,000,000 Line of Credit ("LOC") was obtained From FPL Group Capital, Inc. on December 12, 2008 to ensure adequate funding was available to FPL-NED to fund their share of the improvements needed at the Switchyard. The original LOC amount was based on a budgetary estimate released in accordance with FERC requirements. When the estimate was finalized, the LOC was increased or November 19, 2009 to $63,000,000to fund the revised scope ofwork. As of May 31, 2010, project-todate spend was $49,619,141. On June 1,201 1, NED was transferred to New Hampshire Transmtsslon, LLC a subsidiary of NextEra Energy, Inc. As such, FPL no longer has any direct interest in NED, d.b.a. New Hampshire Transmission ("NHT''). extEra Energy Power Marketing, LLC (1) On March 11th, 2010, FPL and NextEra Energy Marketing, LLC entered into a "Renewable Energy" agreement. 1,818 Green-e Energy Certifiable Renewable Energy Credits (RECs) were sold to Florida Power & Lbht (FPL) at $0.00. The RECs were from the Vintage Year of2010. The donated RECs were used lo reduce the carbon emissions associated to the Honda Classic event, held on February 28th through March 6th, 2011. (2) On October loth, 2010, FPL and NejnEra Energy Marketing, LLC entered into a "Renewable Energy agreement. 12,000 Green-e Energy Certifiable Renewabie Energy Credits (RECs) were sold to Florida Power Light (FPC) at $0.00 for the Vintage Years of 201 1 & 2012. The donated RECs were used for LEED Certification for JB Headquarters. Specifically. they are intended to partially offset electrical consumption (frorr fossil generation) for two years. (3) On November loth, 2010, FPL and NextEra Energy Marketing, LLC entered into a "Renewable Energy" agreement. 3,150 Green-e Energy Certifiable Renewable Energy Credits (RECs) were sold to Florida Power & Light (FPL) at $0.00 for the Vintage Years of 2011 & 2012. The donated RECs were used for LEED Certification for JB Headquarters. Specifically, they are intended to partially offset electrical Consumption (frow fossil generation) for two years. alms Insurance Company, Limlted Palms Insurance Company. Limlted provides various lines of msurance coverage to FPL. Palms provides Insurance for FPL employees' workers' compensation liability excess of an annual aggregate retention of $350,000 up to $2,000,000 per accident or per employee. Premium for the term January 1,2010 to December 2010 is $5,106,517. Workers' compensation and employer's liability coverage for certain FPL contractors is provided excess of an annual aggregate retention of $40,000 up to $500,000 per accident or per contractor employee. Premium for the term January l,, 2010 to December 31,2010 is $1,496,760. Palms insures the FPL fleet vehicles for third-party auto liability up to $3,000,000 per occurrence excess of a $25,000 retention. Premium for the term January 1, 2010 to December 31, 2010 is $2,355,483. Palms writes a 2.5% line of the construction builder's risk insurance for West County Energy Center Unit 3 with a limit of $250,000,000 per occurrence excess of a $5.000.000 deductible. Coverage will expire upon completion of the project. Palms writes a 2% line of a $350,000,000 layer of FPL's property insurance excess of a $150,000,000 layer. Premiun for the t e n June 1,2010 to May 31,2011 was $28,440. Palms writes a 2% line of a $250,000,000 layer of FPL's property insurance excess of a $500,000,000 layer. Premium for the term June 1, 2010 to May 31,201 1 was $1,800. Palms insures 27.5% of FPL's solar construction builder's risk up to $250,000,000 per o m r r e n a excess of a $100.000 deductible. The premium and policy period vary by project. Pursuant to the policy, in Palms paid $73,659 to FPL as return of premium for not incuning any losses during construction. FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 54 of 72 ANALYSIS OF DIVERSIFICATION ACTIVITY Individual Aftiliared Transactions in Excess of $500,000 FLORIDA POWER & LIGHT COMPANY For the Year Ended December 31,201 0 Name of Aftiiiate (a) h e No. Description of Transaction Dollar Amount DR I (CR) (b) (C) , 1 FPL Energy Services, Inc. Sale of Natura[ Gas by EMT 2 FPL Energy Services, Inc. Derivative Transactions on EMT Natural Gas Sales (594,060 3 FPL FiberNet, LLC Fiber Network & Telephone Services 7,158,578 4 FPL Recovery Funding Remittance of Bond Servicing Amounts Collected 5 KPB Financial Corporation Purchase of Accounts Receivable Sold To KPB In Prior Year 6 KPB Finandal Corporation Sale of Accounts Receivable to KPE In Current Year 7 KPB Financial Corporation Federal Tax Payments 8 KPB Financial Corporation Nuclear Decommissioning Tax Credits 9 KPB Financial Corporation Storm Fund Drawdown 10 New Hampshire Transmission, LLC Cash Sale of FPL-NED Seabrook Substation (32,804,470 Z 1 NextEra Energy, Inc. (59,471,414 75,559,83i 9oo,ooo,ooi (goo,ooo,ooa 8,327,78{ (7,616,062 (849,486 Common Stock Dividend Payments 250,000,001 12 NextEra Energy, Inc. Federal Tax Payments 225,527,261 13 NextEra Energy, Inc. State Tax Payments 74,975,131 14 NextEra Energy, lnc. Deferred Compensation, Incentives, & Stock Awards 67,598,201 15 NextEra Energy, Inc. Thrtff Plan Company Match Payments 28,040,431 16 NextEra Energy, Inc. Toshiba Contract Credit I7 NextEra Energy Capltal Holdings, Inc. Services Provided by FPL (See Note 1) 18 NextEra Energy Resources, LLC Services Received by FPL 19 NextEra Energy Seabrook, LLC Services Rendered to FPL New England Division 20 Palms Insurance Company, Limited Reimbursement of Claim Expenses Paid by FPL 21 Palms Insurance Company, Limited Worker's Compensation Insurance 4,557,941 22 Palms lnsurance Company, Limited Fleet Vehicle Liability Insurance 2.355,48: 23 Palms lnsuranca Company, Limited Contractor Wrap-up Insurance 1.359,49 ictnotes and General Comments: Dte 1: Services primarly provided by FPC include accounting. financial. ccmsuning, human resowes systems and programs, education and training, land management. legal. payrol. management and administrelive. computer services, prlnthg and duplicating. physicalfacilitles. software malnlenance.license fees, In lerritory gas sales and aviatlon services. eneral Comments: Rems exclude payments of cash caliected on behalf of Affiliates Items exclude FPL ConsolldaUng Enfitles Page 456 (500,000 (79.326.735 2.91 1,630 2,174,041 (5,623,618 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 55 of 72 ANALYSIS OF DIVERSIFICATION ACTIVITY Summary of AMllated Transfers and Cast Atlocattons FLORIDA POWER B LIGHT COMPANY Far the Year Endsd December 3<,2010 ;muped by afllliate, iist each contract, agreement, or other business transadion exceeding a :umulative amount of S300 in any one year, entered Into between the Respondent and an affiliatedbusiness ir financial organization. firm, or WdneKhip identifying panies, amounts, dates, and product, asset, ir service involved. E) Enter name of afiliate. b) Give description of type of sewlee, or name the product involved. c) Enter contract or agreement effective dates. d) Enter the letter "p" if the sewice or product is a purchase by the Respondent: "s' if Ilw service or product is sold by the Respondent. e) Enter utility accwnt number in which charges are recorded. 9 Entertotal amount paid, received, or a m e d during the year for each trpe of aervlce or product ilsted In coiilmn (c). Do not net amounts when Services are bofh received and provided. lame of ,$filiate ilandco, inc. Type of Service andlor Name ofPmduct See Note 1 Relevant Contract or Agreement and EffectiveDate (C) - for Year Mlar P" c "S" Number LGL (el S 146 3,405 mount 0 {shtabula Wind, LLC Fleet Support Services Provided by FPL S Various 3,75f badger Wind Power, LLC Fieet Support Services Provided by FPL S Various 1.141 backbone Mountain Windpower. LLC Fleet Support Services Provided by FPL S Various i,m :alhoun Power Company I,LLC Products Purchased by FPL P 154 35,5013 :alhoun Power Company I, LLC Fieet Support Services Provided by FPL S 5121553 129,041 :apricorn Ridge Wind, LLC Fieet Support Services Provided by FPL S Various 9,271 :rystal Lake Wind 11, LLC Fleet Support Services Provided by FPL S Various 4,503 : M a l Lake Wind I. LLC Fleet Support Services Provided by FPL S Various 1.738 )elaware Mountain Wind Farm, LLC Fleet Support Services Provided by FPL S Various 4.679 Products Purchased by FPL P 107 40,000 Fleet Support Services Provided by FPL S Various 825 :SI Energy, LLC PL Energy CaNahan Wind. LP PL Energy Cowboy Wind, LLC Fleet Support Services Provided by FPL S Variws 3,338 PLE Fomey, LLC Fleet Support Services Provided by FPL S Various 80,626 PL Energy Hancock County Wind. LLC Fleet Support Services Provided by FPL S Various 1,293 PL Energy Horse Hollow Wind, LLC Fleet Support Services Provided by FPL S Various 8.257 PL Energy Horse Hollow Wind li,LLC FIeet Supporl Services Provided by FPL S Variws 4,630 PL Energy Horse Hollow Wind Ill. LLC Fieet Support Services Provided by FPL S Various 3,234 PL Energy Marcus Hook, LP Products Purchased by FPL P 549 1,622 PL Energy Marcus Hook, LP Producis Purchased by FPL P 553 3.245 554 541 PL Energy Marcus Hook, LP Products Purchased by FPL P :PL Energy Mower County, LLC Fleet Support Services Provided by FPL S Various 3.59. :PC Energy New Mexico Wind, LLC Fleet Support Services Provided by FPL S Various 4,40( :PL Energy Oklahoma Wind. LLC Fleet Support Services Provided by FPL S Variws 1,61( 'PL Energy Oliver Wind, LLC Fleet Supporl Services Provided by FPL S Various 3,69! 'PL Energy Pecos Wind Fleet Support Services Provided by FPL S Various 5,36; 'PL Energy Post Wind LP. LLC Fleet Support Services Provided by FPL S Various 3,24: Page 457-1 - FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 56 of 72 ANALYSE OF DIVERSIFICATIONACTIVITY Summary of Afflllated Transfers and Cost Allocstlons FLORIDA POWER a LIGHT COMPANY For the Year Ended December 31,2010 Name of Afflllate la) Type ol Setvice andlor Name of Producl Relevant Contract or Agreement and Effectlve Date IC) p" 01 Tdal Char Account m l e )I .__ "s" Number for Year ollar mount FPLE Rhode Island Services Received by FPL P 553 3.488 FPL Energy Services, inc Services Received by FPL P 107 46,727 FPL Energy Services, Inc Services Received by FPL P 143 8.141 FPL Energy Services, inc See Note 1 S 146 7,027,346 FPL Energy Services, Inc Services Received by FPL P 253 716 FPL Energy Services, Inc Sewices Received by FPL P 426 62,374 FPL Energy Services, Inc Derivative Transactions on E M Natural Gas Sales S 456 2,686,730 FPL Energy Services. Inc Services Received by FPL P 902 11,147 FPL Energy Services, Inc Services Received by FPL P 916 917.489 FPL Energy Services, tnc Services Received by FPL P 921 3,989 FPL Energy Vanscycle, LLC Fleet Support Services Provided by FPL S Various 1,305 FPL Energy Wyoming, LLC 5,049 Fleet Support Services Provided by FPL S Various FPL FiherNet, LLC CLEC Telephone Services P 107 1,840.726 FPL FiberNet. LLC See Note 1 S 146 4,793,386 FPL FiberNet. LLC CLEC Telephone Services P 163 102.202 FPL FiberNet, LLC Taxes for Stock Options P 234 74,254 FPL FiberNet. LLC Cell Tower Lease Payments S 454 973,705 FPL FiberNet, LLC Orlando Site Expenses P 506 20.739 FPL FiberNet, LLC Orlando Site Expenses P 549 2,356 FPL FiberNet, LLC CLEC Telephone Services P 556 17,099 FPL FiberNet. LLC CLEC Telephone Sewices P 557 57,361 FPL FiberNet. LLC CLEC Telephone Services P 569 17,099 FPL FiberNet, LLC CLEC Telephone Services P 581 17,617 FPL FiberNet, LLC CLEC Telephone Services P 902 6,652 FPL FibefNet, LLC CLEC Telephone Services P 910 241,569 FPL FtberNet, LLC CLEC Telephone Services P 921 984,785 FPL FiberNet. LLC Orlando Site Expenses P 931 50,032 FPL Group Internattonal. Inc See Note 1 S 146 5,220 FPL Group Resources, LLC See Note 1 S 146 1,125,491 Products Purchased by FPC P 107 28,400 FPL Readi Power, LLC See Note 1 S 146 75,679 Gray County Wind Energy, LLC Fleet Support Services Provided by FPL S Various 2,948 Hawkeye Power Partners. LLC Fleet Support Services Provided by FPL S Various 393 High Winds, LLC Fleet Support Services Provided by FPL S Various 3,835 FPL Readi Power. LLC Page 457-2 - FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 5 7 of 7 2 ANALYSIS OF DNERSIFICATIONACTIVITY Summary of Amllated Transfers and Cost Allocatlans FLORIDA POWER FL LIGHT COMPANY Far the Year Ended December 31,2010 Name of Affiliate (a) Type of Service andlor Name of Product Relevant C m a c l or Agreement and Effective Date -c 3" *S" Account Number for Year lollar .mount la (e) Fleet Support Services Provided by FPL S Vafnus KPB Financial Corporation Net Capital Contributions P 123 220,000 KPU Financial Corporation Tax Reimbursement P 234 55,256 KPU FinancialCorporation Storm Fund Bond ksue Admin. Fees P 224 277,027 Indian Mesa Wind Farm, LLC KPB Finanual Corporation (C) L 8,519 Administrative Purchase Fee P 426 20,000 Fleet Support Services Provided by FPL S Various 4,692 Products Purchased by FPL P 553 Langdon Wind, LLC fleet Support Services Provided by FPL S Various 3,811 Logan Wind Energy, LLC Fleet Support Setvices Provided by FPL S Various 4,502 Interest Related to Sale of FPL-NED Seabrook Substation s 123 7,855 NextEra Duane Arnold, LLC Services Received by FPL P 107 5,497 NextEra Duane Arnold. LLC Services Received by FPL P 108 1,161 NextEra Duane Arnold, LLC See Note 1 S 146 4,503,279 NextEra Duane Arnold, LLC Support for Nuclear Operations P 517 1,551 NextEra Duane Arnold, LLC Support for Nuclear Operations P 520 1.281 NextEra Duane Arnold, LLC Support lor Nuclear Operations P 524 63.218 NextEra Duane Arnold, LLC S ~ p p wfor t Nuclear Operations P 524 123,271 NextEra Duane Arnold. LLC Suppwt for Nuclear Operations P 530 54,826 NextEra Duane Arnold, LLC fwt lNuclear Operations S~pp~ P 531 17,204 NextEra Energy, Inc RSA Amortization E Equity Performance Shares P 107 398.983 NextEra Energy, Inc Medicare Part D Subsidy & FAS 106 Medicare P 143 3,939 NextEra Energy, Inc See Note 1 S 146 242.977 NextEra Energy, Inc Services Received by FPL P 165 58,935 NextEra Energy, Inc Dividend Repayment on RSA Sheres Forfeited P 232 2,716 NextEra Energy, Inc State Tax Payment Reimbursement P 236 174.503 1,201 Lake Benton P w e r Partnws II, LLC Lamar P w r Partners New Hampshire Transmission, LLC 636 NcxtEra Energy, Inc Sales Tax Payment P 24 1 NexiEra Energy, Inc RSA Amortization P 517 8.551 NextEra Energy, inc Deferred Compensation, Incentives 8 Stock Awards P 920 4,443,236 NexiEra Energy, Inc Services Received by FPL P 921 8,300 NextEra Energy. Inc Services Received by FPL P 921 49,834 NextEra Energy, Inc Pension 8 Other Employees Beneft Plans P 926 5,662,116 NextEra Energy, Inc BOD RSA Amortization & Membership Fees P 930 400,009 NextEra Energy Maine. LLC See Note 1 s 146 596,637 NextEra Point Beach LLC See Note 1 S 146 6,513,626 I Page 457-3 - FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 5a of 72 ANALYSIS OF DIVERSIFICATIONACTIVITY SUmmatY of Affillated Transfefs and Cost Allocations FLORIDA POWER B LIGHT COMPANY Far the Year Ended December 31,2010 Name ct Affillate (a) Type of Service andlor Name of Prudud Relevant Contrad or Agreement and EffectiveDate (C) p"C "s" Total Cha Account Number a (e) I for Year )ollar rmwnt 0 NextEra Point Beach, LLC Support for Nudear Operations P 154 1,304 NextEra Point Beach, LLC Suppori for Nuclear Operations P 517 3,417 NextEra Point Beach, LLC Support for Nuclear Operations P 520 2,116 NextEra Point Beach, LLC Support for Nuclear Operations P 524 17,715 NextEra Point Beach, LLC Suppori for Nuclear Operations P 528 5,622 NextEra Point Beach, LLC Suppori for Nudeat Operations P 530 6.827 NextEra Point Beach, LLC Supporl for Nuclear Operations P 531 30.241 NextEra Power Marketing, LLC See Note 1 S 146 2.353.867 NextEra Projed Management, LLC See Note 1 S 146 5,190,116 NextEra Energy Resources, LLC Services Received by FPL P Various 9,369,926 NextEra Energy Resources, LLC Services Received by FPL P 107 22,497 NextEra Energy Resources, LLC See Note I S 146 29,025,345 NextEra Energy Resources, LLC Credit Card Rebate Reimbursement P 234 193,100 NextEra Energy Resources, LLC Tax Refund Reimbursement P 241 98.729 NextEra Energy Seabrook. LLC Services Received by FPL P 107 260,018 NextEra Energy Seabroak, LLC Services Rendered to FPL New England Division P 123 385,013 NextEra Energy Seabmk. LLC Net LNS Tariif Charges New England Division S 123 959,801 NextEra Energy Seabrook, LLG See Note 1 S 146 5,282,869 NextEra Energy Seabrook. LLC Supporl for Nuclear Operations P 154 21.242 NextEra Energy Seabrook. LLC Support for Nuclear Operations P 517 69,567 NextEra Energy Seabrook. LLC Suppori for Nuclear Operations P 520 18.387 NextEra Energy Seabrook, LLC Supporl for Nuclear Operations P 524 210.475 NextEra Energy Seabrook, LLC Supporl for Nuclear Operetions P 528 253.817 NextEra Energy Seabrook. LLC Supporl for Nuclear Operations P 530 53.214 NextEra Energy Seabrook, LLC Supporl for Nudear Operations P 531 191,887 NextEra Energy Seabrook, LLC Support for IM Security Operations P 910 849 NextEra Energy Seabrook. LLC Support for IM Security Operations P 921 58,049 NextEra Energy Seabrook. LLC Support for IM Security Operations P 923 13,710 North American Power Systems See Note 1 S 146 77,043 110.366 North American Power Systems ~ Products Purchased by FPL P 553 Northem Colorado Wind Energy, LLC Fleet Support Services Provided by FPL S Various Osceoia Windpower, LLC Fleet Support Services Provided by FPL S Various 1,093 Osceoia Windpower 11, LLC Reef Soppori Services Provided by FPL S Various 7,179 P 165 Palms Insurance Company, Limited Excess Property All Risk insurance _. Page 457-4 402 30,240 FLORIDA POWER 8, LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 59 of 72 Type of Servlce andlor Name of Producl Name of Affiliate la) (b) Relevant Contract or Agreement and Effedive Dale (C) P" 01 ACCollnt '3" Number m (e) for Year ollar mount L Palms Insurance Company, Limited Contractor Wrap Up Insurance P 165 135,031 Palms Insurance Company, Limited Workets Compensation Insurance P 165 548.569 Palms lnsuranca Company, Limiled Fleet Vehicle Liability Insurance P 165 2,238 Peetz Table Wind Energy, LLC Flea Support Services Provided by FPL S Various 3,165 Story Wind, LLC Fleet Support Services Provided by FPL S Various 1,351 Wilton Wind II, LLC Fleet Support Services Provided by F'PL S Various 944 Wind Powar Partners 1993, LP Fleet Support Services Provided by FPL S Various 1,043 Wind Power Partners 1994, LP Fleet Support Services Provided by FPL S Venous 6,264 Wolf Ridge Wind, LLC Fleet Support Services Provided by FPL S Various 2,125 Fmtmles and Gonmal Commenls: Note 1: Services primarilypmvided by FPL include m n t i n g . fkkancial consulting. human resources syslem6 and programs, education and Ireining. Imd management, legal payroll, management and adrnkd5ltrative.compmerservices. printing end duplaaling. physicalfacilities, software maintenance,license fees. in temloly gar salos and wialion Services. General Comments: Items exclude peymenls of cash collecled on behalf of Affiliates Items. exclude FPC Consolidaling Entities. I Page 457-5 FLORIDA POWER 8. LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. (2-31 ATTACHMENT NO. 1 OF 1 PAGE 60 of 72 Analysis of Diversification Activity Assets or Rights Purchased from or Sold to Affiliates Florida Power & Light Company For the Period Ended December 31,2010 I Pmvide a summary of affiliated Vansactions involulng asset transfers wthe right to use assets Purchase I Description of Asset or Right Name of AfUUate CosWOrig. Cost Accumulaier Devrecialar or Sales Price Value litltle Passed YeslNo Purchages/Transfeys from Afflllates; Cathoun Power Company I, LLC Flow Oivider 35,731 ESI Energy, LLC F-450 Service Truck 68,301 FPL Energy Marcus Hook, LLC Motor Protection System 1 35,731 48.500 35,731 YES 59,410 40,000 40,000 YES 4.922 4,922 5.758 5.078 YES 29.822 29,922 28.44f 28.400 YES 3.488 4,167 3.488 YES 9OO.MN3.OW YES R,891 FPL Readi-Power. LLC Hurrincane Shelter Generator and LP GESSystem FPCE Rhode Island State Energy, L.P. Valve Assembly KPB Financial Carp Misc. Accounts Receivable Lamar Power Partners. LLC Pressure Switch 638 638 636 636 YES NextEra Energy Pohli Beach, LLC Thermowell 534 534 524 524 YES NeaEra Energy Point Seach. LLC Valve, relay air, valve relief NewtEra Energy Resources, LLC 2010 Ford Fusion Ne!&Era Energy Seabrook, LLC Parts from existing RHR pump NextEra Energy Seabrook. LLC Dual Element RTO NextEra Energy Seabrook. LLC 3.488 300,000,000 300,000.000 853 2,111 829 YES 26.070 21,200 21,2W YES 181.896 181,896 180,080 181,898 YES 39,374 39,374 57.648 57.648 YES Arnplffler 1,033 1,033 875 875 YES NextEra Energy Seabrook. LLC Fitting 1,844 1,844 3,387 1,644 YES NextEra Energy Seabrook, LLC ClrcuE Chip NextEra Energy SeabrOok, LLC Cast Sponl Piece 853 27,454 55 NextEra Energy Seabmak. LLC Rectier NextEra Energy Seabmok, LLC Fuses NeaEra Energy Seabmok, LLC Borlc Acid North Amencan Power Systems. LLC Blade Segment 1,384 55 8 YES 4,842 YES 146 148 YES 9 9 YES 3.042 41.667 798 798 46 46 3,042 a 17,827 17.827 18,260 104.071 104,071 104.071 17,827 104,071 YES YES 900.505.056 Total Sales to Afflllates: Bayswater Peaking Facility, LLC Arrestor Bayswatw Peaking Facility, LLC Variws Parts Blythe Energy, LLC Terminal Lug Crystal Lake Wind, LLC Relay 173 173 13' 7,569 7,569 6.34: 49 5.725 3 173 YES 7.773 YES 49 YES 5,840 YES 321 575 YES 5,725 5.032 491 Cfystal Lake Wind ill,LLC Connectors 575 575 Crystal Lake Wind 111, LLC Cables 2w MO 1 21 377 YES Crystal Lake Wind Ill, LLC Connectors, bbck test 289 289 221 289 YES Ciystal Lake Wind ill, LLC Various parts 1,089 1,089 2,97< 3,093 YES Crystal Lake Wind 111. LLC Boned dead ends 419 298 419 YES Crystal Lake Wind Ill.LLC Interface card, fibers, modems 1.84. 2.257 YES Pas ~ ,58-1 2,257 2.257 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 61 of 72 Analysis of Diversification Activity Assets or Rights Purchased from or Sold to Affiliates . Florida Power B L i g h t Company For the Period Ended December 31,2010 I .- Provide a summary of afflllated Iransaciion6 involving asset transfers or the right to use assets. Descrlption of Asset or Riqht Name of Altiliite CosllOrlg. Cost Accurnulalet Depreciatbr Purchase or Sales Frlce Value Tlle Passed YesiNo posts 340 340 Crystal Lake wind 111, LLC Cables, conneclors 295 295 Crystal Lake Wind 111, LLC Cables 168 168 1OE 168 YES Relays, connedas, cables 601 601 49: ED1 YES Crystal Lake Wnd 111, LLC Relay 314 314 197 314 YES FPL Energy Marcus Hook, LLC Shroud pins, nozzle plugs 2.082 2.082 2,047 2,101 YES Crystal Lake wind Ill,LLC Crystal Lake Wind Ill. LLC ' FPL Energy Marcus Hook, LLC Probes FPLE Fomey, LLC seals. bellows, gaskets FPLE Fomey, LLC 261 19c 340 295 YES YES 1.652 1,652 1.44D 1,652 YES 11,492 11,492 18.31C 18,744 YES Washers, locking plates, tnserls 1,683 1,683 2.15; 2,370 YES Garden Wind, LLC Wire,Y-Clevis balls, Insulators 9,146 9.146 5.20; 9,146 YES Horse Hollow GenerationTI. LLC Relays 71 1 717 590 804 YES Horse Hollow GeneratlonTie. LLC Vsrlous parts 2,987 2,987 2.521 2.967 YES Horse Hollow Generation Tie, LLC Interlace card 334 334 334 YES KPB Flnencial Corp. Msc. Accounts Receivable 9OO,OOD.OOO YES Lamar Power Patlners, LLC Lamar Power Partners, LLC Lamar Power Partners, LLC 900,000,000 Belkws 25f 300.000.000 11,965 11,965 10.57S 11.965 YES Rings, bushing, washer. gaskets. tubing z ,607 1,607 ?,I32 1,791 YES casings, bushings, washers, 943 943 791 943 YES IEf? Lone Star Transmissbn. LLC StUdS, washers. hex nuts 1,613 1,613 61: 1,613 YES Luz Solar Partners Ltd.. Vlli Relays 3,747 3,747 2,95f 3,747 YES Luz Solar Parlners Ltd., Vlll CCVT Tray 3,096 3.096 2,70! 3,096 YES NAPS Wind. LLC 1997 Toyota Lin Truck New Hampshire Transmission, LLC FPL-NED Seabmok Substation 5,625 43,607,414 10,802,944 32,804,470 19.870,52f 5.625 YES 32,604,470 YES NextEra Energy Duane Amold, LLC Glass Rakes. addilives, coatings 1.151 1,151 77f 1,151 YES NextEra Energy Duane Arnold, LLC CircuX Board 1.435 1,435 2.870 2.870 YES NeYlEra Energy Duane Amold. LLC Relay 1,746 1,746 1,410 1,746 YES 602 602 445 eo2 YES NextEra Energy Duane Amold. LLC Valve globes NextEra Energy Point Beach, LLC Bushhgs NextEra Energy Point Beach, LLC Valve manifolds NextEra Energy Seabrook. LLC Relay 3,626 3,626 3,I75 3,626 YES 12.150 12,150 59.304 59,304 YES 287 287 218 287 YES NextEra Energy Seabrook, LLC Boric Acid 38.544 38.544 38.526 38.916 YES NextEra Energy Seabrook. LLC Boric Acid 19,225 19,225 19,263 19,458 YES NextEra Energy Seabrook. LLC Borlc Acid 14,980 14,960 15,410 15,566 YES 58-2 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 62 of 72 Analysis of DiversificationActivity Assets or Rights Purchased from or Sold to Affiliates Florida Power 8 Light Company For the Period Ended December 31,2010 Provide a summary of afiliated transactions involving asset transfers orthe right to use assets Description &Asset or Riahl Name ot Afflli extEra Energy. Inc. CosVOrig. cost angar leasehold improvements8 103,762 ccumulatac legreciation 32,898 Net Book Value 70,86 Fair Market Valve Purchase or Sales Price Tile Passed Yes/No - 70,864 70,Bbl YES 12,264.960 12,264,960 YES .posit exlEra Energy, Inc. ? conirad& I depost ojave 3 B 5 Parlnwship reaker orlheast Energy Associates L.P orth Jersey Energy Associates. A Limited 11,381,16C 11,381,16 23,04!: 23.04 18,481 23,04< YES use 3,637 3,63 7,200 7,28$ YES use 16s $8 165 YES ed Mesa Wind, LLC onneclor, stud brz 23: 23 148 233 YES ed Mesa Wind, LLC luds B7i 87 579 87: YES tory Wind. LLC onducton, connectors 1 .2EE 1,28 897 1.286 YES tory Wind. LLC abies 1,921 1,92 1,734 1.92' YES arlnership 945,406,l.I. Total Pa9 58-3 - Utility/AfFiliateEmployee Transfers Florida.Power Light Company For the Year Ended December 31,2010 I 10057' 10575 10922 11908 12148 12412 12516 13336 13869 13927 14010 14022 14219 14348 15090 15342 7 5495 15721 17112 17154 18399 18637 18858 19846 20 135 20643' 20972 22156 23513 23876 23884 23910 23975 24331 24472 24507 24639 24771 24853 24977 25465 25647 26581 26649 26932 26947 27212 127661 List Employees earning more than 530,000 annually transferred fromlto the utility fromlto an affiliate company. Companv Transferred From Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power & Light Company Florida Power & Light Company Florida Power 8 Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power 8 Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power 8 Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power 8 Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Comoanv Transferred To NextEra Energy, Inc. FPL Energy Services, Inc NextEra Energy, Inc. NextEra Energy Resources, LLC FPL Group Resources, LLC NexlEra Energy, Inc. NextEra Energy, Inc. NextEra Energy, Inc. FPL Energy Services, Inc FPL Energy Services, Inc NextEra Power Mktg, Inc NextEra Operating Srvs, Inc NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC FPL Group Resources, LLC NextEra Energy, Inc. NextEra Energy, Inc. NexlEra Energy Resources. LLC NextEra Energy Resources, LLC NextEra Operating Srvs, Inc NextEra Energy, Inc. FPL Group Resources, LLC NextEra Energy, Inc. NextEra Energy, Inc. NextEra Energy, Inc. NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy, Inc. NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy, Inc. NextEra Project Mgmt, Inc NextEra Energy, Inc. NextEra Operating Srvs. Inc NextEra Energy, Inc. NextEra Project Mgmt, Inc NextEra Power Mktg, lnc NextEra Energy Resources, LLC NextEra Energy Resources, LLC NexlEra Energy Resources, LLC FPL Energy Services, Inc NextEra Operating Srvs, Inc NextEra Energy, Inc. NextEra Project Mgmt, Inc NextEra Duane Arnold Old Job Assianment VP EnvironmentalServices Project Coordinator Aircraft Mechanic VP Power Generation Technical Services Nuclear Business Ops Mgr - ActglReg Pilot - Sr Captain Pilot - Sr Captain Administrative Technician Director Organization Development 8 Mgt Sr Engineer Resource Lead Dsbn Field Collector (Pa) Operations Leader II - T&S Manager Load Dispatch Business Leader - Dsbn Nuclear Analyst I Aviation Mechanic Lead Pilot - Sr Captain inventory Services Supervisor Executive Administrative Assistant Meters Supervisor I1 Pilot - Sr Captain SVP Regulatory & State Governmental Aff. Manager Aviation Pilot - Sr Captain VP Engineering & Construction PGD ProductionAssurance General Manager Engineer I - Power Systems IT Business Systems Analyst Senior Flight Coordinator Sr HR Consultant Materials Management Specialist PGD Technical Services General Manager Chief Pilot PGD Central Maintenance Leader Director Corporate SecurityIAviation Lead Quality and Process Project Mgr Pilot - Captain HR Consultant I Senior Analyst Dsbn Nuclear Engineer Senior Sr Investor Relations Analyst Engineer II- Power Systems Customer Service Rep I Production Lead Dsbn VP Integrated Supply Chain PGD Engineer Nuclear CFAM - Maintenance - - - New Job Assignment VP Environmental Services Supervisor Billing & Customer Service Aircraft Mechanic VP Thermal and Hydro Operations Director of Business Mgmt US Transmission Pilot Sr Captain Pilot - Sr Captain Administrative Technician Director Organization Development & Mgt Sr Engineer Financial Analyst I Wind Technician 111 NextEra TIS Field Operations Manager System Dispatch Manager Black Belt Project Manager Business Management Analyst US Trans Aviation Mechanic Lead Pilot Sr Captain Materials Management Supervisor Administrative Technician - NextEra Associate Wind Site Manager Pilot - Sr Captain President, U S . Transmission Holdings Manager Aviation Pilot - Sr Captain VP Engineering & Construction PGD Pmduction Assurance General Manager PGD Engineer Sr Materials Management Specialist Flight Coordinator Sr HR Consultant Lead Professional - Construction PGD Central Maintenance General Manager Chief Pilot PGD Central Maintenance Specialist Director Corporate SecuritylAviation PGD Maintenance Specialist Pilot - Captain HR Consultant 1 QuantitativeAnalyst Nuclear Engineer Senior Sr PGD Business SNS Specialist Sourcing Specialist II Quality Analyst Associate Wind Site Manager VP Integrated Supply Chain PGD Engineer Nuclear Operations Site Director - - - - ' Utility/AfFiliate Employee Transfers Florida Power Light Company For the Year Ended December 31,2010 I 28112 28421 28782 28942 2931 0 30159 30377 30601 30771 31046 31252 31357 31542 31664 32945 33026 33201 33313 33433 33480 33491 33619 33714, 33756 33890 33893 34005 34422 34584 35005 35329 35394 35399 35408 35439 35602 35669 36028 36076 36179* 36197 36219 36332 36336 41537 42021 42988 I10711 List Employees earning more than $30,000annually transferred fromfio the utility frordto an affiliate company. ~~~ Comnanv Transferred From Florida Power 8 Light Company Florida Power$ Light Company Florida Power.& Light Company Florida Power'& Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Floriia Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Liaht CornDanv . , FPL Energy Services, Inc Comvanv Transferred To NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy, lnc. NextEra Operating Srvs, Inc NextEra Energy Resources, LLC NextEra Energy Resources, LLC FPL Group Resources, LLC FPL Energy Services, Inc NextEra Project Mgrnt, lnc FPL Energy Services, Inc FPL FiberNet, LLC NextEra Energy Resources, LLC NextEra Project Mgmt, Inc NextEra PXIJeGtMgmt, Inc NextEra Energy, Inc. NextEra Energy Resources, LLC FPL Energy Services, Inc NextEra Power Mktg, Inc NextEra Energy Resources, LLC NextEra Energy, Inc. NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy, lnc. NextEra Energy Resources, LLC NextEra Energy, Inc. NextEra Energy, Inc. NextEra Duane Arnold NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Operating Srvs, Inc NextEra Energy Resources, LLC NextEra Project Mgmt. Inc NextEra Operating Srvs, inc NextEra Project Mgmt, Inc NextEra Power Mktg, Inc NextEra Operating Srvs, Inc NextEra Energy Resources, LLC NextEra Energy, inc. NextEra Energy, Inc. FPL Group Resources, LLC NextEra Energy Resources, LLC FPL Energy Services. Inc FPL Group Resources, LLC FPL Energy Services, Inc NextEra Energy, Inc. NextEra Enerav. Inc. Florida Power% Light Company Old Job Assianrnent Mgr Fleet Standardization Engineer II Power Systems Pilot Captain Professional- Construction Senior Engineer- Power Systems Manager Corporate Real Estate Administrative Technician Associate Business Specialist Recruiting 8 Placement Specialist Administrative Specialist I Administrative Specialist I PGD ProductionAssurance Specialist Sr Accountant Nuclear Engineer I Aviation Maintenance Manager Associate Engineer - Power Systems Accountant II Internal Auditor Intermediate Internal Auditor Aircraft Mechanic Nuclear Planner Scheduler Senior PGO Leader II VP Marketing 8 Communication Sourcing Specialist I Pilot - Captain Pilot -Captain Nuclear Maintenance Section Supervisor Lead Professional Construction HR Consultant I1 College Intern Meter Reader Senior Engineer Power Systems PGD Central Maintenance Manager PGD Engineer Nuclear Projects Technical Director Intermediate Internal Auditor Materiais Management Specialist Tax Project Manager Pilot - Captain VP &Chief Information ORicer Executive Administrative Assistant Senior Professional- Construction Sr Engineer Regulatory Specialist National Sales Manager- ESCO Aircraft Mechanic Pilot - CaDtain IT Business Systems Analyst Senior - - - - New Job Assisnment Sr Mgr Nuclear Materials Mgmt - Regional Engineer II - Power Systems Pilot -.Captain PGO Production Assurance Specialist PGD Central Maintenance Specialist Senior Business Manager Administrative Specialist 1 - LoneStar FPLES Tech Writer 8 Project Specialist Sr Recruiting 8 Placement Specialist Administrative Technician Sr Procurement Specialist PGD Production Assurance Specialist Project Controller - NextEra Nuclear Engineer I Aviation Maintenance Manager Associate Engineer - Power Systems Accountant II Sr Accountant FinancialAnalyst Proj Valuation Aircraft Mechanic Senior Engineer - Power Systems PGD Engineer VP Marketing 8 Communication Senior Sourcing Specialist Pilot - Captain Pilot - Captain Nuclear Mtn l8C Department Head Senior Professional - Construction Administrative Technician - NextEra College Intern NextEra Wind Technician 111 Itinerant Sys Operator- NextEra Energy Resources Site Manager GRS Production Technician II Site Director EPU Point Beach Process improvement Coord NextEra Sourcing Specialist II Tax Project Manager Pilot: Captain VP 8 Chief Information Officer Administrative Technician US Transmission FinaFial Analyst I Sr Engineer Business Administrative Technician Natianal Sales Manager - ESCO Aircraft Mechanic Pilot - Captain IT Business Systems Analyst Senior - - - - Utility/Affiliate Employee Transfers Florida Power Light Company For the Year Ended December 31,2010 I 'TI e, 0 0 a VI m I w ~ _ _ _ _ ~ ~ ~ List Employees earning more than $30,000 annually transferred from/to the utlllty fmmlto an affiliate company _EEID 16129 16701 18753 24446 32927 36088 42175 20234 15935 36234 36308 27626 11217 12252 14798 20698 24920 25402 26723 28011 28609 30100 31749 32943 33653 33756 35266 35646 35688 35772 35854 35862 36044 22773 33251 14351 30250 31713 30023 12324 23544 131458 NOTE: ComDanv Transferred From Comoanv Transferred To FPL Energy Services, Inc FPL Energy Services, Inc FPL Energy Services, lnc FPL Energy Services. Inc FPL Energy Services, Inc FPL Energy Services, Inc FPL Energy Services, Inc FPL FiberNet, LLC FPL FiberNet, LLC FPL FiberNet, LLC FPL Group Resources, LLC NextEra Duane Arnold NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, U C NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Resources, LLC NextEra Energy Seabrook, LLC NextEra Energy Seabrook, LLC NextEra Operating Srvs, Inc NextEra Operating Srvs. Inc NextEra Operating Srvs, Inc NextEra Power Mktg. Inc NextEra Project Mgmt, Inc NextEra Proiect Mamt. Inc NextEra Project Mimt, Inc Florida Power & Llght Company Florida Power & Light Company Florida Power 8 Light Company Florida Power & Light Company Florida Power & Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8.Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power & Light Company Florida Power 8 Light Company Florida Power & Light Company Florida Power 8 Light Company florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power B Light Company Florida Paver 8 Light Company Florida Power 8 Light Company Florida Power 8. Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power & Light Company Florida Power 8 Light Company Florida Power & Light Company Florida Power & Light Company Florida Power & Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power & Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power & Light Company Florida Power 8 Light Company Florida Power 8 Light Company Florida Power 8, Light Company Florida Power 8 Light Company Old Job Assianment IT Programmer Analyst Practitioner Sales Specialist IT Project Manager Practitioner Sr Inside Sales Rep Product Manager - Home Services Senior Sales Consultant Administrative Technician Permit Administrator Associate Accountant Mgr Network Ops Center - Fibernet Associate RegulatoryAnalyst Nuclear Security Supervisor Nuclear Engineering Supervisor Financial Analyst I Sr Business ManagementAnalyst - NextEra Sr Mgr Nuclear Materials Mgmt Regional PGD Central Maintenance General Manager Accounting Manager Sourcing Specialist II Special Projects Tax Advisor Sr PGD Business Snn Specialist Lead Professional- Construction Senior Business Manager PGD Associate Prod Assurance Spec PGD Associate Prod Assurance Spec Senior Sourcing Specialist Lead Quality and Process Analyst HR Consultant II compliance Manager - NextEra Project Controller - NextEra Business Associate - NextEra Black Belt Project Manager Lead Quality and Process Project Mgr VP Seabrook Nuclear Power Plant Nuclear MaintenanceSite Director PGD Environmental Leader Production Technician II Materials Management Specialist QuantitativeAnalyst Site Project Manager EPU Site Director EPU -Point Beach EPU Project ImplementationOwner-Midwest - New Job Assianrnent IT Programmer Analyst Practitioner Associate Project Manager DAC IT Project Manager Practitioner Account Specialist Senior Business Analyst Senior Sales Consultant Administrative Technician Contractor Sales Specialist STLoad Management Field Technician Contractor Business Supervisor RegulatoryAffairs Analyst Nuclear Security Operations Supervisor Manager Procurement Engineering Senior Professional - Construction Sr Compliance Specialist Director Bus integration Svcs 8 Technology Process Manager Sr Accountant Materials Management Specialist Tax Project Manager IT Business Systems Analyst Senior Lead Professional - Construction Lead Professional - Construction PGD Engineer PGD Engineer Senior Sourcing Specialist Tax Project Manager Executiie Services Consultant Manager Quality Manager Benefits Business Analyst 11 Manager Delivery Assurance - TLS Lead Quality and Process Project Mgr VP Fleet Support Nuclear Maintenance Site Director PGD Operations Specialist Meter Elect A Materials Management Specialist Sr Financial Analyst Nuclear Project Site Manager EPU Director of Projects PSVPTN VP Organizational Support - - 'Certain corporate employees were transferred to NEE Incduring 2010, but as there is no payroll company for NEE Inc., all payroll for thesemnployees continues to be charged to FPL and then billed or allocated to the affiliates accordingly. FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 66 of 72 Analysls of Diverslflcatlon Activity Nan-Tarlffed Services and Pmducf3 Pmvtded by the Utility Florlda Power a Lfght Company F a t the Year Ended December 31,2010 I Provide Vie following information regarding all nan-tariffed SeNices and products provided by the u(ilRY. Desuiption of Produd or Service Account No. Regulatedor Non-rewlated 451.000 Regulated Mkcetlaneaus Service Revenues .Temporary Construdlon Work Orders 451.100 Regulated Miscellaneous Service Revenues - Job Cfders 451.200 Regulated MiScellamMuSService Revenuer. Quelirying FaoilitiesInterconnectionCharges 451.m Regulated Rant from Eleclric Utility Plant 4 54.0 00 Regulated 454,020 454.050 - Regulated Rent tom Fulure Use Property 454.100 Regulated Rent hwn Leasad Plant In Service Prnpeny 454 200 Regula14 Rent from Cable lV Attachments 454.300 Regulated Rent frcm Pole Anachments 454,400 Regulated Rent fram Telecnmm Cell Attachmnts 454.580 RegUlEted ielecorrim Cell Attachments Commissions 454 585 Regulated Anachrnsnt Rwenues FiberNel 454.611 ReQUlatQd 456.000 Regulated 456.020 8456.021 Regulated MiscellaneousService Rovanues ~ Fadlily Retoeation Work Orders Rent f r m Electric Utility plant - AMliates ~ Other Eiedric Revenvas Reclamationand Salvage RQVQnUC Thermoscan Revenues 455.022 Ragulated Bill StatementAdvcrtiSing Revenues 456.026 Rwiated Revenue Enhancement Contract Fees 456.052 Regulated Development & Constrution PerlnnnanceContract Revenues 456.060 Regulated Guelily Power Conditioning Revenues 456,063 Regulated Regulation Service Revenue 456.145 Regulated MRrketing Program Revenues 456.360 Regulated Use Charge Recoverks OUC 8 FMPA 458.4m Regulated 456.410 Regulated ~ - JEA Relmbursemerd M O KV Lins Page 460 FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 67 of 72 Analysis of Divenlticatlon AcUvity Nanutility Property (Account 121) lortda Power (L Light Company o r t h e V e a r E n d e d Deccmber31.2010 Give a brief description and stme Vle localion of nonutlllty pmpedy included in Accwnl 121. Design& with e double asterisk any property which is leased to another mmpny. Slate name of lessee and whether lese@is an assmiated company. Furnish particulars(details) concerning sales, purchases, or Iransfers of nonutiiity Pmperty during the year. List separately all propetty previously devoted Io public seTVlce and give date of trandsr to Acwunt 121. Nonutiiity Property. Minor items (5% of the balanm at the end of the year. for Account 121 or SIO0,OOO~whkhever is less) may be gmuped by (1) praviwsly devoted to public sewica. or (2)other property nonutilily property. 1 PROPERlY PREVIOUSLY DEVOTED TO PUBLIC SERVICE 2 Dade Cwnly-Turkey Point Tranmission Rmhl-of-WayfTransferred 1972) m.275 338,275 3 Broward County-Andflow Switchins Staticn(Transferrad 1995) 658.345 658,345 4 Manatee County.Bmdentm US. 41 and Buckeye Rd.(Transferred1988) 272.421 272,421 5 Owal/Bradford Counties-BradforcLDuvai#'Z Right-af-Way(Transfened 1992) 408.648 408,648 S Voiusia County-Bunnoll-St. Johns Right-ufWay(Transferred 1992) 359.069 7 SI. Johns County-BunilCSl. Johns Rlght~l-Way(Transfened1992) 275,447 8 Matim County-Tequesta Substatlon Site(Transferred1992) 116.288 116.288 9 Flagler CountyBunnall.Ang.4a RigM-d-Way(Transfend i992) i9a.m 798.581 359,069 764 276,211 10 indion River Co4nty-Sewice CenteqTranstmed 1999) 109,082 109.082 1I Flagler CountySubeeiion Site(Transferred 1959) 553,043 555.043 12 Erevard County-Wickham Substation(Transferred2001) 747,944 747,944 13 Brevard County-Eeugellie Secion(Transl0ned 2001) 203,807 203,807 14 Palm Beech County-Alexander Subslation(Tmnsferrsd 199s) 198,112 15 TOTALS: 4,439,062 198,112 764 4439.826 16 17 OTHER NON4TILITY PROPERT*: 18 Dada CountyOsdo Davis Transm. Right-of-Way at SW ID4 St.8 127 Ave. 19 Bmwerd Courdy-Harmmy Substation Site 20 Palm Beach County- Terminal Substation 21 Farmers Substation(Transferred 2008) Roberlo SuQrez for Ag and paslure use (not associated) 125,815 125.815 1,590,303 1,590,303 224,105 224,105 202,879 202,879 23 Rodeo Substalian (Trensterred 2008) 2,047,216 2,047.216 24 Flagaml Settlemant (Transferred 2009) 5,000,000 5,WO,WO 9,190,318 9,190,318 778,202 778302 25 TOTALS 26 27 MINOR iTEMS PREVIOUSLYDEVOTED TO PUBLIC SERVICE: 28 Classified from Future Use to Nan-Utility 122008 29 Sales of Land IL Land RlghtS 30 Transferfrm 101 to 121 0 0 31 Transferfrom 121 to 105 0 0 32 Transfer from 105 to 121 0 0 778.202 778,202 1?1,917 11i.917 33 TOTALS: 34 35 MINOR ITEMS OTHER NONUTILITYPROPERTY: ~ GRAND TOTAL: - _ I _ Page 461 14,519,498 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 68 of 72 Anaylsis of Diversification Activity Number of Electric Department Employees Florida Power & Light Company For the Year Ended December 31,2010 I . The data on number of employees should be reported for the payroll period ending nearest to October 31, or any payroll period ending 60 days before or after October 31. If the respondent's payroll for the reporting period includes any special construction personnel, include such empfoyees on line 3, and show the number of such special construction employees in a footnote. I. The number of employees assignable to the electric department from joint fundlons of combination utilities may be determined by estimate, on the basis of employee equivalents. Show the estimated number of equivalent employees attributed to the electric department from joint fundtons. I. + I . Payroll Period Ended (Date) 2. Total Regular Full-Time Employees 3. Total Part-Time and Temporary Employees 4. Total Employees 1213112010 9,70 24 9,95 FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO. C-31 ATTACHMENT NO. 1 OF 1 PAGE 69 of 72 Analysis of Diversification Activity Particulars Concerning Certain income Deductions and Interest Charges Accounts Florida Power EL Light Company Forthe Year Ended December 31,2010 !eport the information specified below, in the order given; for the respective income deduction and interest charges accounts. 'rovide a subheading for each account and a total for the account. Additional columns may be added if deemed appropriate iith respect to any account. (a) Miscellaneous Amortization (Account 425) -- Describe the nature of items included in this account, the contra account harged, the total of amortization charges for the year, and the period of amortization. (b) Miscellaneous Income Deductions - Report the nature, payee, and amount of other income deductions for the year as 3quired by Accounts 426.1, Donations: 426.2, Life Insurance; 426.3, Penalties; 426.4, Expenditures for Certain Civic, Political nd related Activities; and 426.5, Other Deductions, of the Uniform System of Accounts. Amounts of less than 5% of each ccount total for the year (or $1,000. whichever is greater) may be grouped by classes within the above accounts. (c) Interest on Debt to Associated Companies (Account 430) For each associated company to which interest on debt was icurred during the year, indicate the amount and interest rate respectively for (a) advances on notes, (b) advances on open ccount, (c) notes payable, (d) accounts payable, and (e) other debt, and total interest. Explain the nature of other debt on which iterest was incurred during the year. (d) Other Interest Expense (Account 431) Report particulars (details) including the amount and interest rate for other interest harges incurred during the year. - - ine Item lo. Amount 1 (a) Miscellaneous Amortization -Account 425: 0 2 3 (b) Miscellaneous Income Deductions -Account 426: 4 Donations -Account 426.1 5 6 7 NextEra Energy Foundation, Inc. 8 9 The Salvation Army 2.000.000 356,174 IO 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 .26 27 28 29 30 31 32 33 Miami Dade County 259,698 Miscellaneous 821.126 Total Account 426.1 3,436,998 Donations -Account 426.2 ( Penalties -Account 426.3 2io.oao Expenditures for Certain Civic, Political and Related Activities - Account 426.4 Lobbying Expenses 7,039,768 Salary and Expenses of FPL Employees in Connection with Civic & Legislative Matters I,997,619 Executive Stock Incentives 1,025,764 Professional Services 2,345,616 Total Account 426.4 12,408,767 Other Deductions -Account 426.5 34 35 36 37 38 39 40 41 Community Services 10,347,419 Civic and Social Club Dues 102,677 Miscellaneous I Total Account 426.5 95,578 - Page 463 1 10,545,674 FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO. 120015-El MFR NO.C-31 ATTACHMENT NO. 1 OF 1 PAGE 70 of 72 Analysis of Diversification Activity Particulars Concerning Certain Income Deductions and Interest Charges Accounts Florida Power & Light Company For the Year Ended December 31,2010 !eport the information specified below, In the order given, for the respective intome deduction and interest charges accounts. 'rovide a subheading for each account and a total for the account. Additional columns may be added if deemed appropriate lith respect to any account. (a) Miscellaneous Amortization (Account 425) - Describe the nature of items included in this account, the contra account harged, the total of amortization charges for the year, and the period of amortization. (b) Miscellaneous Income Deductions Report the nature, payee, and amount of other income deductions for the year as squired by Accounts 426.1 Donations; 426.2, Life Insurance; 426.3, Penalties; 426.4, Expenditures for Certain Civic, Political nd related Activities; and 426.5, Other Deductions, of the Uniform System of Accounts. Amounts of less than 5% of each ccount total for the year (or $1,000, whichever is greater) may be grouped by classes within the above accounts. (c) Interest on Debt to Associated Companies (Account 430) For each associated company to which interest on debt was icurred during the year, indicate the amount and interest rate respectivelyfor (a) advances on notes, (b) advances on open ccount, (c) notes payable, (d) accounts payable, and (e) other debt, and total interest Explain the nature of other debt on which iterest was incurred during the year. (d) Other Interest Expense (Account 431) -- Report particulars (details) including the amount and interest rate for other interest harges incurred during the year. - ~ - .ine I Item 1 2 (c) Interest on Debt to Associated Companies - Account 430: 3 4 (d) Other Interest Expense - Account 431: Amount 0 5 6 7 8 9 10 Customer Deposits* 37.385.003 Credit Line Commitment Fees (Various Fates) 3,333,801 Other Tax Audits (Various Rates) 1,675,210 16 17 12 13 14 15 Commercial Paper (Various Rates) 1,665,094 11 Interest on Short Term Notes 946,926 Interest on LOC to FPL Group Capital 871,lM 20 FMPA and OUC 300,393 21 24 Interest on Customer Overbillings 120,299 25 22 23 Plant Scherer Joint Ownership Billing Agreement (Various Rates) 2a 29 St. Johns River Power Park- Purchase Power Agreement (Various Rates) Margin Collateral Deposit 30 31 Wholesale Revenues Subject to Refund (Various Rates) 18 19 Total Account 431 26 27 32 33 34 35 36 37 'Non-residential customers with cash deposits who have had 23 months or more of continuous 38 service and have maintained a prompt payment record during the last 12 months are entitled 39 to receive interest at the simple rate of 7% per annum. All other customers with cash deposits 40 receive interest at the simple rate of 6% per annum. 41 16,051 51 1 (2,898 (210.534 46,100,976 Budgeted and Actual In-Service Costs of Nuclear Power Plant Florida Power L Light C o m p a n y For the Y e a r Ended December 31,2040 Report the budged and actual costs as compared to the estimated in-service costs of the proposed power plant as provided in the petition for need determination of revised estimate as necessary. Per Rule 25-6.0423(8)(f) Plant Name: Turkey Point 6 B 7 Remaining Budgeted Costs T o Complete Plant Low Range High Range Actual Costs as of December 31,2010 D Site Selection $ 6,118,105 $ Pre-Construction $ 114,492,945 $ Construction $ AFUDC $ Total $ - $ - Total Estimated In-Service Cost (2022/2023) Low Range High Range Estimated Cost Provided in the Petition for Need determination Low Range High Range $ 6,116,105 $ 6,118,105 $ 8,000,000 $ 8,000,000 $ 229,490,909 $ 251,411,898 $ 465,000,000 $ 465,000,000 pl cn 114,997,964 $ 136.918.953 $ 8,974,728,121 $ 13,154,504,833 $ 8,974,728,121 $13,154,504,833 $ 8,149.000,OOO $12,124,000,000 8,467,975 $ 3,633,714,188 $ 5,329,978,184 $ 3,642,182.163 $ 5,338,446,159 $ 3,461,000,000 $ 5,160,000,000 129,079,025 $12,723,440,273 $ 18,621,401,970 $12,852,519,298 $18,750,480,995 $12,083,000,000 $17,757,000,000 (D - P Q) P , D Notes: a) Sunk costs represent costs incurred on the project as of December 31,2010. This amount does not include any termination or other cancellation costs that could be incurred in the event of pmject cancellation or deferral. b) Carrying Charges are those filed on the T-2 and T-3a NFR Schedules in Dkt 090009-El for 2007- 2008 and T-3a in Dkt. 110009EI for 2009 and 2010. Carrying Charges on overhder recoveries are not included as part of Sunk Casts. c) Carrying Charges filed on the T-3a schedule include estimatedtax deductions which will be trued up the following year in which the tax return is filed. d) AFUDC is on the non-incremental costs. Budgeted and Actual In-Service Costs of Nuclear Power Plant Florida Power B Light Company F,or.the\rlear Ended December 31 2010 ..... ...... . -.-,' . ~ , . . . . . -- . .. ..-................... ........... ................................... Report the budged and actual costs as compared to the estimated in-service casts of the proposed power plant as provided in the petition for need determination or revised estimate as necessary. Per Rule 25-6.0423(8)(f) Item Plant Name: St. Lucie Units 1 8 2 and Turkey Point Units 3 & 4 Extended Power Uprates Actual Costs as of December31,2010 Remaining Budgeted Costs To Complete Plan Low Range (b) High Range (b) Total Estimated Cost of Plant Low Range High Range Estimated Cost Provided in the Petition for Need Determination (d) Site Selection $ - $ - $ - $ - $ - $ 're-Constructlon $ - $ - $ - $ , - $ - $ :onstruction (a) $ 641,860,583 8 1,472,508,078 4FUDC and Carrying Charges (c) (d) $ 60,72?,339 $ $ 702,582,922 $ $ 1,623,223,728 148,622,700 $ 153,224.320 1,621,130,778 $ 1,776,448,048 $ 2,114,368,661 8 2,265,084,311 $ $ 209,345,039 $ 2,323,713,700 213,946,659 $ 2,479,030,970 $ 1.446.304,00( $ 351,696,OOC $ 1.798,OOO.OOC Notes: (a) Represents actual costs, recoverable OBM. net book value of retirements, removal costs, and non-incremental costs on a total company basis (net of participants). (b) Non-binding cost estimate reflects a range of potential costs to complete the currently known scope and potential growth in scope; and to reflect reductions primarily related to reimbursement of the share of costs for which the St. Luck 2 participants are responsible. The participants have decided to take their respective shares of the additional plan1 output The Company continues to evaluate the costs associated with this project. As activities and scope are more clearly defined the Company will make any necessary revisions to the cost estimate. (c) Carrying Charges are those filed on the T-3 and T-3a NFR Schedules in Dkt 090009-El for 2008 and Dkt. T I 0009 for 2009 and 2010. Carrying Charges on ovedunder not included as part of Sunk Costs. Carrying Charges filed on the T-3a schedule include estimated tax deductions which will be trued up the following year in which the fax filed. AFUDC is on the non-incremental costs total company (net of participants). ;d) Need determination values were calculated at.l00% ownership and calculated AFUDC on the assumption that EPU was a single project that would accrue AFUDC until all uprated units were placed in service in 2012. :e) Sunk costs represent costs incurred on the,project as of December 31, 2010. This amount does not include any termination or other cancellation costs that could be incurred In the event of project cancellation or deferral. Schedule C-32 NON-UTILITY OPERATIONS UTILIZING UTILITY ASSETS FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 1 of 1 EXPLANATION: 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. Type of Data Shown: X _ Projected Test Year Ended 12/31/13 PriorYearEnded I I X H i s t o r i c a l Test Year Ended 12131/11 Witness: Kim Ousdahl - DOCKET NO.: 120015-El (1) (2) Line Number Account Number 1 NONE (3) (4) Original Purchase Description cost (5) Test Year Revenues (All Accts. 454) (6) Expense Amounts 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Supporting Schedules: Recap Schedules: (7) Net Revenues Schedule C-33 PERFORMANCE INDICES FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES Page 1 of 1 Provide a schedule for the last four prior years and the test year of other operation and maintenance expense summary by average customer, selected growlh indices, selected growth rates and average number of customers. Type X Projected of Data Shown: Tesl Year Ended 12/31/13 X Prior Year Ended 12/31/12 X Historical Year Ended 12/31/11 - DOCKET NO.: 120015-El (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 Witness: Kim Ousdahl. Dr. Rosemary Morley. Robert E. Barrett. Jr. SUMMARY OF OTHER 0 8 M EXPENSES (DOLLARS PER CUSTOMER) Power Production ExDense Transmission Expenses DistributionExpenses Customer Account Expenses Customer Service Expenses Sales Expenses Administratioo 8 General Expenses Total Other 0 8 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 DOLLAR AMOUNTS, IN CURRENT DOLLARS AND ANNUAL GROWTH RATES FOR: 0 8 M Expanse Less Fuel per KWH Sold Capital Cost per Installed Kilowatt of Capaclty (Note A) Revenue Der KWH Sold AVERAGE NUMBER OF CUSTOMERS Residential Commercial Industrial Streel Lighting Other Sales lo Public Authorilies (Note B) Total (2) 2009 Year (3) 2010 Year (4) 201 1 Year (5) 2012 Year (6) 2013 Year $128.59 $12.90 $54.42 $33.19 $22.83 $1.99 $74.51 $328.42 $146.62 $16.84 $58.64 $29.71 $29.63 $2.10 $72.71 $356.27 $160.86 $19.94 $62.46 $30.08 $31.90 $3.16 $78.46 $386.86 $135.35 $14.71 $82.12 $32.57 $28.48 $3.35 $98.79 $375.39 $178.87 $14.95 $63.66 $32.49 $29.72 $3.28 $93.84 $416.83 214.5 4,499,067 -0.33% -0.24% 0.99438 (10,663) 218.1 4,520.328 1.65% 0.47% 1.02126 21,261 224.9 4,547,051 3.14% 0.59% 1.0375 26,722 229.2 4,579,174 1.90% 0.71% 1.0262 32,125 233.8 4.625.149 2.00% 1.OO% 1.0302 45,975 $0.01422 $0.1 1237 $0.0151 1 $592.19 $0.09347 $0.01668 $625.83 $0.09858 $0.01653 $719.29 $0.09811 $0.01829 $775.64 $0.09704 3.984.490 501,055 10,084 3,217 222 4.499.067 4,004,366 503,529 8,910 3,304 219 4,520,328 4,026,760 508.005 8,691 3,379 217 4.547.051 4,048,790 517.894 8.813 3.455 220 4,579.174 4,084,980 527,238 9,174 3.540 217 4,625,149 $544.34 34 35 36 37 38 Note (A): Eased on the Summer Peak net capability rating, including units in inactive reserve status Note (B): Includes other, railroads 8 railways. and resale customers. 39 Supporting Schedules C-40.C-6 Recap Schedules: Schedule FLORIDA PUBLIC SERVICE COMMISSION COMPANY: Page 1 of I STATISTICAL INFORMATION C-34 Type of Data Shown: EXPLANATION: Provide the following statistical data for the company, by calendar year for the most recent 5 historical years. -Projected Test Year Ended -PriorYearEnded / I FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDWRIES Historical Test Year Ended 12/31/11 DOCKET NO.: 120015-El Witnesses: (1) 3 4 5 Dr. Rosemary Motley, George K Hardy, Manuel E. Miranda (2) Year 2007 (3) Year 2008 (4) Year 2009 (5) Year 2010 Year 2011 (7) Average Annual Growth Rate 21,962 21.060 22,351 24,346 21,619 -0.4% 4.88 4.67 4.97 5.39 4.75 -0.7% 106,913,929 103,911,983 103,909,490 106,605,117 105,503,202 -0.3% 23.777 23,042 23,096 23,583 23,203 -0.6% 4,496,589 4,509,730 4,499,067 4,520,328 4,547,051 0.3% 22,135 22,087 24,505 23,607 24,425 2.5% 8,729.806 8,771,694 8,732,591 8,782,399 8,810,688 0.2% End of Year Miles of Distribution tines 66,743 66,649 66,922 67,357 67,445 0.3% End of Year Miles of Jurisdictional Transmission Lines 6,633 6,727 6,725 6,721 6,721 0.3% Line No. 1 2 I / (6) THE LEVEL AND ANNUAL GROWTH RATES FOR: Peak Load MW Peak Load Per Customer (KW) 6 7 8 Energy Sales (MWH) 9 10 Energy Sales Per Customer 11 Number of Customers (Average) 12 13 14 15 Installed Generating Capacity (MW)' Population of Service Area 16 17 18 19 20 21 Firm Summer Supporting Schedules: C-40 Recap Schedules: Schedule C-35 PAYROLL AND FRINGE BENEFIT INCREASES COMPARED TO CPI FLORIDA PUBLIC SERVlCE COMMISSION COMPANY: Page 1 of 1 EXPLANATION: Provide the following Payroll and Fringe Benefhs 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 AND LIGHT COMPANY AND SUBSIDIARIES Type of Data Shown: X Projected Test Year Ended 12/31/13 =Prior Year Ended 12/31/12 X HistoricalTest Year Ended 12/31/11 - DOCKET NO.: 120015 - E l Wtness: Kathleen Slattery (1) Llne No. 1 2 3 4 5 8 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Desuiptlon (2) (3) Test Year 2013 Amount ($000) (4) % Increase CPI (5) Amount ($000) (6) Prior Year 2012 % Increase (7) (8) (9) (10) (11) HlstoricalYear CPI Amount ($000) 2011 % Increase CPI (12) ... . Year Historical 2010 Amount % ($000) Increase (13) CPI (14) Historical Year 2009 Amount ($000) Total Comuanv Basis Gross Payroll (A) Gross Average Salary (in whole dollars) 1,048,734 103.354 -2.53% 6.94% 1,645 97.300 2.0% 1,075,925 104,337 4.52% 1.07% 7.31% 8.72% 1,533 89,500 (38,641) 32,200 66,428 2,204 7,540 14.28% 5.36% -2.94% -2.95% 2.00% 850 13,744 16,200 6,125 1.9% 1,029,367 103,236 5.30% 7.72% 12.31% 5.43% 1,365 84,892 (45,080) 30,561 68,443 2,271 7,392 16.30% 10.26% 4.73% -1.73% 0.59% 750 13,994 16,042 5,600 6,039 173 -5.90% 15.17% -22.45% 178 13.33% -1.79% 0.98% 9.38% 4.98% 2.95% 188.43% 10.99% 14.40% 212,113 7.55% 197,218 1,260,847 6.97% 10,147 124,258 3.1% 977,584 95,842 0.52% 4.79% 1.6% 972,516 91,462 -1.87% -1.66% 1,391 86.326 -0.50% -9.29% (53,858) 27,716 65.350 2,311 7,349 7.32% 7.48% 1.92% 31.13% 5.88% (58.110) 25,786 64,118 1.762 6.941 23.19% -8.41% -0.49% 53.40% -17.07% 797 12,151 474 12,324 22,634 4,721 5,368 157 -32.09% 20,686 (6,333) 5,441 151 68.14% -1.40% -8.61% -234.15% 1.36% -3.90% -5.40% -0.82% -52.48% 0.34% -34.67% 698 13,027 22.821 9,935 5,350 240 17.38% 168.017 -3.38% 173,893 -0.68% 175,092 1,273,142 6.33% 1,197,384 3.99% 1.151.477 0.34% -1.60% 10,312 3.42% 9,971 -2.25% 10,200 -4.07% 10,633 0.64% 123,462 2.81% 120,087 6.38% 112.890 4.60% 107,929 Fringe Benefits Life Insurance Medical Insurance Pension Plan (ASC 715) Employee Savings Plan Federal Insurance ContributionsAct Federal 8 State Unemployment Taxes Worket's Compensation Other EducationalAssistance EmployeeWelfare Post Retirement Benefds (ASC 715) Post Employment Disability Benefit (ASC 712) Dental Insurance Nuclear Child Development Center 6,340 1,398 95,170 (75.656) 28,153 64,437 1,149 8.370 22 23 24 25 26 27 28 29 Sub TotaCFringes Total Payroll and Fringes Average Employees Payroll and Fringes Per Employee - 30 31 32 33 (A) Gross payroll includes all wages and salaries, overtime, premium pay and miscellaneousother earnings. Supporting Schedules: C-40. C-6 Recap Schedules: Schedule C-36 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER 8. LIGHT COMPANY AND SUBSIDIARIES EXPLANATION: PROWDE A COMPARISON OF THE CHANGE IN OPERATION AND MAINTENANCE EXPENSES (EXCLUDING FUEL) FOR THE LAST THREE YEARS AND THE TEST YEAR TO THE CPI. DOCKET NO.:120015-EI LINE NO. Page 1 of 1 NON-FUEL OPERATION AND MAINTENANCE EXPENSE COMPARED TO CPI TYPE OF DATA SHOWN: X PROJECTED TESTYEAR ENDED 12/31/13 X PRIOR YEAR ENDED 12/31/12 X HISTORICAL YEAR ENDED 12/31/11 WITNESS: Kim Ousdahl, Dr. Rosemary Morley Robert E. Barrett, Jr. ($000) (1) DESCRIPTION (2) 2010 (3) 2011 (4) 2012 (5) 2013 1,407.21 8 1,422,310 1,490,069 1,567,733 PERCENT CHANGE IN NON-FUEL OPERATIONS & MAINTENANCE EXPENSE OVER PREWOUSYEAR 6.28% 1.07% 4.76% 5.21% PERCENT CHANGE IN CPI OVER PREVIOUS YEAR I.65% 3.14% 1.90% 2.00% DIFFERENCE BETWEEN CHANGE IN CPI AND NON-FUEL OPERATIONS 8. MAINTENANCE EXPENSE 4.63% -2.07% 2.87% 3.21% 1 2 3 4 NON-FUEL OPERATIONS & MAINTENANCE EXPENSES (EXCLUDING CLAUSES AND OTHER COMMISSION ADJUSTMENTS) 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. 34 Supporting Schedules: C-40. C-6 Recap Schedules: - Schedule C 37 0 & M BENCHMARK COMPARISON BY FUNCTION FLORIDA PUBLIC SERVICE COMMISSION EXPLANATION: For test year fundionallzed 0 8. M expenses, provide the benchmark variances. COMPANY: Page 1 of 1 FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES TYPE OF DATA SHOWN: X PROJECTEDTESTYEAR ENDED j2/31/13 -PRIORYEARENDED I I -HISTORICAL YEAR ENDED I I DOCKET NO.: 120015-El WITNESS: Kim Ouodahl. Dr. RosemaryMotley, Robert E. Barrett. Jr. ($000) (1) FUNCTION LINE NO. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 PRODUCTION - NUCLEAR PRODUCTION - OTHER (2) (3) (4) (5) TEST YEAR 2010 TOTAL BASE YEAR 08 M ADJUSTED TEST ADJUSTED COMPANY 0&M PER BOOKS ADJUSTMENTS YEAR 0 & M (A) PRODUCTION STEAM TEST YEAR COMPOUND BENCHMARK MULTIPLIER (5) X (6) (9) UNADJUSTED UNADJUSTED BENCHMARK BENCHMARK VARIANCE VARIANCE EXCLUDING (8) (10) ADJUSTED BENCHMARK VARIANCE 815,822 730,456 85.366 126,691 1.072066 135,821 (50,455) 0 (50,455) 673,820 266,186 407,634 413,343 1.072066 443,131 (35,498) 1,077 (36,575) 2,631,269 2,470,125 161,143 91,969 1.072066 98,597 62,547 0 62,547 POWERSUPPLY 969,709 963,410 6,299 6.688 1.072066 7,170 (871) 0 (871) TRANSMISSION 69,144 21.954 47,189 53,198 1.096926 58.354 (11,164) 0 (1 1 164) DISTRIBUTION 294,559 7,897 286,663 274,027 1.096926 300.587 (13,924) 0 (13,924) CUSTOMERACCOUNTS 150,260 306 149,954 171,627 1.096926 188,262 (38,309) 0 (38,309) CUSTOMER SERVICE 8 INFORMATION 137,438 124,586 12,851 17.687 1.096926 19,402 (6,550) 0 (6.550) 15,170 0 15,170 29,526 1.096926 32.388 (17,218) 0 (17.21 8) 1.096926 350,786 44,677 3,705 40,972 1,634,498 (66,765) 4,762 (71,547) SALES EXPENSES ADMINISTRATIVE8 GENERAL 434,020 38,557 395,463 319,790 6,191,209 4,623,477 1,567,733 1,504,546 -1 LI 22 (7) (6) TOTAL ~ - I - LJ 24 25 26 27 28 29 30 31 32 NOTES: (A) IN ADDITION TO THE COMMISSIONADJUSTMENTS REFLECTED ON MFR C-3 AND C-38, THE FOLLOWNG ITEMS HAVE ALSO BEEN ADJUSTED OUT OF OBM EXPENSES CONSISTENT WlTH FPL'S LASTRATE CASE (DOCKETNO. 080677-El. ORDER NO. PSC-10-0153-FOF-EI),and ORDER NOS, 13537,13948,13948-A,AND 14005: NON-RECOVERABLEFUEL, AND TRANSMISSION OF ELECTRICITY BY OTHERS. (E)THE ADJUSTMENTS IN COLUMN (9) REFLECT THE PROPER TREATMENT OF PAYROLL LOADINGS ASSOCIATED WlTH SERVlCE FEES AND NUCLEAR DIRECT CHARGES BILLED TO AFFILIATES. SUPPORTING SCHEDULES: C-39,C-40, C-7 RECAP SCHEDULES: C-41 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: EXPLANATION PROVIDE THE DETAIL OF ADJUSTMENTS MADE TO TEST YEAR PER BOOKS 0 I M EXPENSES BY FUNCTION. FLORIDA POWER i LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015EI 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 TYPE OF DATA SHOWN: X PmjectedTestYear Ended 12/31/13 / I -PrlorYearEnded -Historical Test Year Ended / / WITNESS: Kim Ousdahl LINE NO. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 PAGE 1 OF3 0 8 M ADJUSTMENTS BY FUNCTION SCHEDULE C38 (1 ) (2) FUNCTION (A) ADJUSTMENT ($000) - STEAM POWER - FUEL OIL, GAS I COAL - STEAM POWER MlSC STEAM POWER EXPENSES- ECRC STEAM POWER - MlSC -ADDITIONAL SECURITY STEAM POWER EMISSIONALLOWANCES - ECRC - - - STEAM POWER - MAINT OF STRUCTURES ECRC 700,541 6,688 1,338 - 0 - STEAM POWER - MAINT OF BOILER PLANT ECRC STEAM POWER -MAINTENANCE OF ELECTRIC PLANT - ECRC STEAM POWER MAINT OF MlSC STEAM PLT - ECRC PRODUCTION STEAM 1.722 8,594 1,335 243 720,461 NUCLEAR POWER - NUCLEAR FUEL EXPENSE NUCLEAR POWER NUCL FUEL EXP FUEL DISPOSAL COSTS NUCLEAR POWER MlSC -ADDITIONAL SECURITY NUCLEAR POWER NUC FUEL EXP - D I D FUND - FPSC NUCLEAR POWER - NUC FUEL EXP D I D FUND - FERC 189,577 21,490 35,346 0 0 - - - - - - NUCLEAR POWER- STEAM EXPENSES - ECRC NUCLEAR POWER MlSC NUCLEAR POWER EXP ECRC NUCLEAR POWER COSTS RECOVERED IN NUC COST REC (NCRC) - - NUCLEAR POWER - MAINTOF STRUCTURES - ECRC - - NUCLEAR POWER - MAINTOF MlSC NUC PLT- ECRC- 254,432 OTHER POWER - OPERATION SUPERVISION8 ENGINEERING - ECRC OTHER POWER -FUEL OIL, GAS 8 COAL - - OTHER POWER MISC OTHER POWER GEN EXP ECRC - - OTHER POWER ADDITIONAL SECURITY OTHER POWER MAINTENANCE SUPERVISION I ENGINEERING ECRC OTHER POWER - MAINT OF STRUCTURES ECRC - OTHER POWER - MAINT GEN 8 ELECT PLT - ECRC OTHER POWER - MAINT MlSC OTH PWR GEN - ECRC OTHER 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 SUPPORTING SCHEDULES: C-2 0 12 6,707 1,300 0 PRODUCTION-NUCLEAR - (3) EXPLANATION (a) - 386 2,324,418 1,708 483 294 209 3,167 33 39,943 97,306 0 0 RECAP SCHEDULES: FLORIDA PUBLIC SERVICE COMMISSION COMPANY: EXPLANATI0N:PROVIDE THE DETAIL OF ADJUSTMENTS MADE TO TEST YEAR PER BOOKS 0 S M EXPENSES BY FUNCTION. FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015EI LINE NO. 1 2 3 4 5 6 7 PAGE2 O F 3 o a M ADJUSTMENTS BY FUNCTION SCHEDULE C38 TYPE OF DATA SHOWN: X Projeded Test Year Ended 12131113 __ PriorYearEnded I I -Hislon'calTest Year Ended I I WITNESS: Kim Ousdahl (1) FUNCTION (A) (2) ADJUSTMENT (3) EXPLANATION (6) ($000) - PRODUCTION OTHER 2,467,947 - OTHER POWER - PURCHASED POWER INTERCHANGERECOV OTHER POWER UPS CAPACITY CHGS OTHER POWER SJRPP CAP 88TSR POWER SUPPLY - - - 467,170 496,240 0 963,410 8 9 TOTAL PRODUCTION 4,406,250 10 11 TRANSEXPENSEBYOTHERSFPLSALES- - 12 TRANS W P INTERCHANGE RECOVERABLE 13 TRANS U P MAlNT OF STATION EQUIP ECRC TRANSMISSION 14 15 5,996 - - 920 6,916 18 DlST EXP - MAlNT OF STATION EQUIP - ECRC - 1,878 5,575 19 DISTRIBUTION 7,897 16 17 DlST EXP LMS-LOAD CONTROL RECOVERABLE-ECCR DlST EXP MAINT-LMS-LOAD CONTROL RECOVERABLE-ECCR - 444 20 21 CUST ACCT U P -UNCOLLECTIBLE ACCOUNTS 22 CUST ACCT W P UNCOLL ACCTS STORM SECURITIZATION 306 0 23 CUSTOMER ACCOUNTS 306 - - 24 25 26 27 28 29 - - CUST SERV 8 INFO SUPERVISION ECCR RECOVERABLE CUST SERV 8 INFO - CUST ASSISTANCE EXP ECCR RECOV CUST SERV a INFO INFO & INST ADV -ECCR RECOV CUST SERV 8 INFO - MlSC CUST SERV 8 INFO EXP ECCR CUSTOMER SERVICE & INFORMATION - - - 9,158 102,735 8,508 4,186 124,586 30 31 SALESWPENSES 0 32 33 34 35 SUPPORTING SCHEDULES: C-2 RECAP SCHEDULES: o a M ADJUSTMENTS BY FUNCTION SCHEDULE (2-38 FLORIDA PUBLIC SERVICE COMMISSION COMPANY EXPLANATI0N:PROVIDE THE DETAIL OF ADJUSTMENTS MADE TO TEST YEAR PER BOOKS 0 8 M EXPENSES BY FUNCTION. FLORIDA P O W R 8 LIGHT COMPANY AND SUBSIDIARIES WITNESS: Kim Ousdahl (1 ) FUNCTION (A) 2 A6G EXP - ADMINISTRATIVE I GENERAL SALARIES 3 4 A8G EXP OFFICE SUPPLIES AND EXPENSES A6G EXP -ADMINISTRATION FEES FREC 5 A I G EXP EXPENSES TRANSFERRED FREC 6 A8G W P - SERVICING FEES FREC - - - - - - (2) ADJUSTMENT ($000) 507 125 0 326 OUTSIDE SERVICES LEGAL CAPACIW CLAUSE 8 A I G EXP -PROPERTY INSURANCE 9 A I G EXP INJURIES 8 DAMAGES CPRC A I G EXP INJURIES 8 DAMAGES NUC 370 10 11 A&G EXP INJURIES 8 DAMAGES ECCR A I G EXP - INJURIES 8 DAMAGES - ECRC 362 A8G EXP EMP PENSIONS (L BENEFITS- FUEL ABG EXP- EMP PENSIONS 8 BENEFITS ECRC 0 360 12 14 15 16 11 - - - - A8G EXP - EMP PENSIONS 8 BENEFITS- CAPACITY A8G EXP - EMP PENSIONS 8 BENEFITS - NUC A8G EXP - EMP PENSIONS 8 BENEFITS- ECCR - - 20 21 ABG EXP RENTS - ECCR 22 ABG EXP MAlNT GENERAL PLANT ECRC 23 ADMINISTRATIVE 8 GENERAL 19 - - - - 0 5.048 ALG WP DUPLICATECHARGES CR ECCR COSTS DEFERRED A I G EXP MlSC GENERAL EXPENSES MlSC GENERAL EXPENSES FREC 18 (3) EXPLANATION(5) 29,068 7 13 TYPE OF DATA SHOWN: X Projected Test Year Ended 12/31/13 PriorYearEnded I I Historical Test Year Ended / I - DOCKET NO.: 120015EI LINE NO. 1 PAGE 3 OF 3 - 0 19 (2) 0 3,464 0 (1,090) 0 0 0 38.557 24 25 TOTAL ADJUSTMENTS 4,584,512 26 21 28 29 30 NOTES: A) MIS MFR CONTAINS COMMISSION ADJUSTMENTS ONLY. 8) REFER TO MFR C-3 FOR EXPLANATIONS OF ADJUSTMENTS. 31 32 TOTALS MAY NOT ADD DUE TO ROUNDING. 33 34 35 SUPPORTING SCHEDULES: C 2 RECAP SCHEDULES: SCHEDULE C39 BENCHMARK YEAR RECOVERABLEO&M EXPENSES BY FUNCTION FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES DOCKET NO.: 120015-El PAGE 1 OF 1 EXPLANATION: PROVIDE ADJUSTMENTS TO BENCHMARKYEAR O&M EXPENSES RELATED TO EXPENSES RECOVERABLETHROUGH MECHANISMS OTHER THAN BASE RATES. EXPLAIN ANY ADJUSTMENTS. TYPE OF DATA SHOWN: X PROJECTED TESTYEAR ENDED -PRIORYEARENDED I I -HISTORICALTESTYEAR ENDED 12/31/10 I I WITNESS: Kim Ousdahl ($000) __ LINE NO. (1) FUNCTION - 1 PRODUCTION STEAM 2 PRODUCTION-NUCLEAR - 3 PRODUCTION OTHER 4 OTHER POWER SUPPLY 5 (2) BENCHMARK YEAR ALLOVMD O&M (A) $ 126,691 (3) ADJUSTMENTS FOR NON-BASE RATE EXPENSE RECOVERIES $ (4) BENCHMARK YEAR ADJUSTED O & M $ 126,691 413,343 413,343 91,969 91,969 6,688 6,688 TRANSMISSION 53,198 53,198 6 DISTRIBUTION 274,027 274,027 7 CUSTOMER ACCOUNTS 171,627 171,627 8 CUSTOMER SERVlCE AND INFORMATION 9 10 SALES EXPENSES ADMINISTRATION &GENERAL 11 12 TOTAL 13 17,687 29,526 306,942 12.848 (B) u 14 15 16 NOTES: 17 18 A) PER COMMISSION ORDER NO. PSC-10-0153-FOF-El 19 20 21 B) REPRESENTSTHE PORTION OF THE $42.8 MILLION OF EXECUTIVE COMPENSATION DISALLOWED IN RATE CASE ORDER NO. PSC-10-0153-FOF-El THAT SHOULD NOT HAVE BEEN REMOVED SINCE THIS AMOUNT WAS ALLOCATED TO AFFILIATES. 22 23 24 25 TOTALS MAY NOT ADD DUE TO ROUNDING. 17,687 29,526 319,790 Schedule C-40 FLORIDA PUBLIC SERVICE COMMISSION COMPANY: Page 1 of 1 0 & M COMPOUND MULTIPLIER CALCULATION FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES EXPLANATION: For each year since the benchmark year, provide the amounts and percent increases associated with customers and average CPI. Show the calculation for each compound multiplier. Type of Data Shown: X Projected Test Year Ended X Prior Year Ended 12/31/12 X Historical Test Year Ended - 12/31/13 12/31/11 Witness: Dr. Rosemary Morley DOCKET NO.: 120015-El Average CPI-U (1982-84 = 100) Total Customers Line No. Year-End Amount % Increase (1) (2) (3) Compound Multiplier (4) .oooooo Amount % Increase (5) (6) Compound Multiplier (7) Inflation and Growth Compound Multiplier (8) 1.000000 1.000000 1 218.1 0.591% 1.005912 224.9 3.145% 1.031447 1.037545 4,579,174 0.706% 1.013018 229.2 1.900% 1.051046 1.064729 4,625,149 1.004% 1.023189 233.8 2.000% 1.072066 1.096926 1 2010 4,520,328 2 2011 4,547,051 3 2012 4 2013 5 6 NOTE: TOTALS MAY NOT ADD DUE TO ROUNDING. 7 1 13 14 15 16 17 10 19 20 Supporting Schedules: F-8 Recap Schedules: C-33, C-34, C-35, C-37 Schedule C-41 0 & M BENCHMARK VARIANCE BY FUNCTION FLORIDA PUBLIC SERWCE COMMISSION COMPANY: DOCKET NO.: FLORIDA POWER & LIGHT COMPANY AND SUBSIDWRIES 120016EI 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 FUNCTION PRODUCTION- STEAM Type of Data Shown: EXPLANATION: Provide a schedule of operation and maintenanceexpense by function for the test year, the benchmark year and the variance. For each functional benchmark variance, provide the reason(s) for the difference. X Projected Test Year Ended 12/31/13 -PriorYearEnded I I -Historical Test Year Ended TESTYEAR 2013 TOTAL COMPANY PER BOOKS (3) (4) 2013 O&M EXPENSE ADJUSTMENTS I I Witnesses: Kim Ousdahl, Roxane R. Kennedy, Kathleen Slattery ($000) (2) LINE NO. Page 1 of 2 2013 ADJUSTED O&M EXPENSES (2) - (3) (5) (6) (7) 2013 ADJUSTED BENCHMARK 2013 ADJUSTED BENCHMARK VARIANCE (4) (5) REASON FOR VARIANCE (SEE SUPPORTING SCHEDULE) - 815.822 730,456 85.366 135,821 (50,455) (1) 673,820 267,263 406,557 443,131 (36,575) Not applicable 2,631,269 2,470.125 161,143 98,597 62,547 (1) 969,709 963,410 6,299 7,170 (871) Not applicable TMNSMISSION 69,144 21,954 47,189 58.354 (11.1W Not applicable DISTRIBUTION 294.559 7,897 286,663 300,587 (13,924) Not applicable CUSTOMER ACCOUNTS 150,260 306 149.954 188.262 (38,309) Not applicable CUSTOMERSERVlCE & INFORMATION 137.438 124,586 12,851 19,402 (6,550) Not applicable 15,170 0 15,170 32.388 (17,218) Not applicable 434.020 42,262 391,758 350.786 40,972 (2) 6,191.209 4,628,259 1,562.951 1,634,497 (71,547) PRODUCTION- OTHER POWER SUPPLY - OTHER PRODUCTION NUCLEAR SALESEXPENSES ADMINISTRATIVE & GENERAL TOTAL NOTES: (A) In addition to the Commissionadjustments reflected on MFR C-3and C-38,the following items have also been adjusted out of O&M expenses, consistent with FPL's last rate case, Docket No. 080677-El, Order Nos. 10-0153,13537,13948,13948-A, and 14005: non-recoverablefuel. transmission of electricity by others, and payroll loadings associated with service fees and nudear direct charges billed to affiliates. (6) Totals may not add due to rounding Supporting Schedules: C37 Recap Schedules: FLORIDA PUBLIC SERVICE COMMISSION COMPANY: DOCKET NO.: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES (1) NO. FUNCTION 1 (1) PRODUCTION - STEAM AND PRODUCTION - OTHER 6 7 8 9 10 11 12 13 14 15 EXPLANATION: 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. Type of Data Shown: X Projected Test Year Ended 12/31/13 -PriorYearEnded I / -Historical Test Year Ended 1 I Witnesses: Kim Ousdahl, Roxane R. Kennedy, Kathleen Slattery ($000) 120015-El LINE 2 3 4 5 Page 2 of 2 0 & M BENCHMARKVARIANCE BY FUNCTION Schedule C-41 (2) REASON FOR VARIANCE FPL's fossil fleet is managed at a portfolio level of both Production - Steam and Production - Other units. In 2013, the fossil fleet is approximately 80% Production - Other and 20% Production - Steam. At the portfolio level for 2013, FPL is under the Production - Steam benchmark by ($50.4) million and over the Production - Other benchmark by $62.5 million, for a fossil fleet net overrun of $12.1 million to benchmark. This benchmark calculation has no allowance for fossil capacity growth. FPL's 2013 cost includes approximately 2,400 MWs of new fuel efficient combustion turbine generating capacity added to the fossil fleet after 2010 (West County Unit 3 in May, 2011 and Cape Canaveral Unit 3 scheduled for June, 2013). The cost to operate and maintain the two new units in 2013 is amroximatelv $17.4 million. At a portfolio level, the cost drivers of the $12.1 million benchmark net overrun are: 1) $17.4 million to operate and maintain the two new generating units and 2) $27.3 million for planned equipment maintenance to repair, refurbish and overhaul the Production - Other fleet of units, to sustain their reliability and availability. These increases were partially offset by: 1) ($20.4) million for steam unit retirements, 2) ($9.2) million for a lower level of planned equipment maintenanceon the Production - Steam fleet, and 3) miscellaneous reductions of ($3.0) million. (2) ADMINISTRATIVE & GENERAL 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Supporting Schedules: C-37 (a) Approximately $13.5 million of the net benchmark variance relates to employee pensions and benefits. The majority of this increase is a result of medical cost inflation which has increased medical benefit expense, and an increase in pension plan expense due to cessation of gain amortization and increases in amortization of losses. (b) Property Insurance contributes approximately $10.7 million to the net benchmark variance because no distributions are expected from NEIL in 2013. There is an additional increase to the Property Insurance account as a result of increases in the value of insurable property as well as additions of new projects to insurance programs. (c) Rent expense contributes approximately $8.5 million to the total net variance and is largely attributable to the sale and lease back of the Miami General Office. The gain associated with the sale of the Miami General Office is reflected on MFR C-29. (d) Approximately $2.3 million of the net benchmark variance relates to certain industry association dues. The 2013 forecast for North American Electric Reliability Corporation (NERC) and Florida Reliability Coordinating Council (FRCC) industry association dues were developed with year-over-year historical growth rates which have trended higher than the benchmark growth multiple. (e) A portion of this variance is also attributable to increases in outside services for the following reasons: (i) The implementation of new economic development programs has resulted in additional expenses in the amount of approximately $2.5 million. (ii) An increase in general litigation costs based on the forecasted case load contributes approximately $1.4 million to the variance. (iii) Approximately $1.4 million of the variance is a result of an increase in costs associated with facility repairs and maintenance projects. (iv) Approximately $1.3 million of the variance is due to increased activity and new initiatives related to media relations, customer research, employee communications, audio-visual support, and creative design support. Recap Schedules: Schedule C-42 HEDGING COSTS FLORIDA PUBLIC SERVICE COMMISSION COMPANY: FLORIDA POWER 8, LIGHT COMPANY AND SUBSIDIARIES. DOCKET NO.: 120015-El EXPLANATION: Provide hedging expenses and plant balances by primary account for the test year and the preceding three years. Hedging refers to initiating and/or maintaininga non-speculativefinancial andlor physical hedging program designed to mitigate fuel and purchased power price volatility for the utility’s retail ratepayers, exclusive of the costs referenced in Paragraph 3 , Page 5 of Order No. PSC-02-1484-FOF-El. Show hedging expenses and plant recovered through base rates separate from hedging expenses and plant recovered through the fuel clause. (2) (1) (4) (3) (5) 2010 Account Account No. Title Line No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Page 1 of 1 (6) (7) Witnesses: Kim Ousdahl. Robert E. Barrett, Jr. (9) (8) am 201 1 HistozYear Base Rates Clause Year Base Rates Clause Type of Data Shown: X Projected Test Year Ended 12/31/13 X Prior Year Ended 12/31/I 2 X Historical Test Year Ended 12/31/11 - (10) 201 3 Test Year Base Rates Clause Prior Year Base Rates Clause EXPENSES ($) Incremental Hedging Expense 5011 15 Incremental Hedging Costs (1) 926226 Pensions & Welfare - Fuel Clause Recovery (2) 501210 501210 547210 547210 78,536 8.753 0 0 0 0 0 0 07,289 0 0 0 Fuel-Non-Recoverable-NonM&SExpense-Oil (1) Fuel-Non-Recoverable-NonM&S Expense-Gas (1) Fuel-Non-RecoverableNonM&S Expense-Oil (1) FueCNon-RecoverableNon MBS Expense-Gas (1) Total Incremental Hedging Expense ANNUAL PLANT IN SERVICE ($) Hedging Related Capital Investment 0 0 0 0 0 0 Total Hedging Investment 0 0 0 0 0 0 NOTES: (1) Beginning in March 2010 recovery of incremental hedging costs moved from clause to base rates consistent with -.der NO. PSC-10-0153-FOF-El. Once FPL began to recover incremental hedging wsts through base rates in March 2010, FPL started recording those costs in FERC accounts 501210 and 547210 along with other fuel-related base rate costs, so the incremental hedging costs are no longer separately budgeted or tracked. (2) Account 926226 Pensions & Welfare - Fuel Clause Recovery included Corporate Payroll Loadings - Pension, Welfare, Taxes, Insurance applicable to Account 501 115. Supporting Schedules: Recap Schedules: Schedule C 4 3 FLORIDA PUBLIC SERVICE COMMISSION DOCKET NO.: 120015-El No. 1 2 3 4 5 6 7 Type of Data Shown: 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 fuekapacity clauses. Show the plant balances supporting base rates separate from the plant balances supporting the fuekapacity clauses. Provide only those security costs incurred after, and as a result of, the terrorist events of September 11, 2001. COMPANY: FLORIDA POWER 8 LIGHT COMPANY AND SUBSIDIARIES Line Page 1 of 1 SECURITY COSTS (1) (2) Account No. Account Title (3) (5) (4) 2010 Year Base Rates (6) 2011 Year Clause Base Rates A Projected Test Year Ended 12/31/13 X Prior Year Ended 12/31/12 A Historical Test Year Ended 12/31/11 Witnesses: Kim Ousdahl, Robert E. Barrett, Jr J.A. Stall, Roxane R. Kennedy (7) (9) (8) (10) 2012 Year 2013 Year Clause Base Rates Clause Base Rates Clause $0 $0 $0 $35,346,332 $370,071 $1,337,940 $483,370 $0 EXPENSES 524.220 925.104 506.075 549.075 Various 921.100 - Heightened Security Expense Nuclear Nuclear Contractor Workmen's Comp Heightened Security Fossil Plant Security Steam Power Fossil Plant Security Other Power Fossil NERC CIP Compliance - Critical Cyber Assets Expenses (indudes security expenses for information Management (IM)) - 8 9 10 11 Total Security Expense 12 13 14 15 16 17 ANNUAL PLANT IN SERVICE 18 19 107.100 Intangible Plant (IM Security) 20 21 22 Total Security Investment 23 24 25 26 27 28 29 30 31 32 33 Supporting Schedules: $0 $0 - $0 $0 $345,054 $702.089 - $34,000,722 $507,474 $1,483.076 $4,328.410 $0 - $0 $0 $0 $0 $0 $373,126 $713,729 $43,914.472 $600,300 $1,304,645 $1,253,860 $0 $0 $0 $0 $375,282 $275,000 $39,882,613 $357,628 $1,401,663 $458,300 $0 $0 $0 - -$611,541 $1,047,143 $40,319,682 $1,086,855 $47,073,277 $650,282 $42,100.204 $164.070 $0 $528.520 $0 $270,000 $0 $164,070 $0 $528,520 $0 $270,000 Recap Schedules: C-2 $0 $386,541 $225,000 $0 - $200,000 $0 $200.000 -~ $37,537,713 $0 $0 Schedule C-44 REVENUE EXPANSION FACTOR FLORIDA PUBLIC SERVlCE COMMISSION EXPLANATION: Provide the calculation of the revenue expansion factor for the test year. COMPANY: FLORIDA POWER & LIGHT COMPANY AND SUBSIDIARIES Page 1 of 1 TYPE OF DATA SHOWN: X PROJECTEDTESTYEAR ENDED 12/31/13 - -PRIORYEARENDED Witness: Kim Ousdahl DOCKET NO.: 120015-El LINE NO. I -HISTORICAL YEAR ENDED (1) (2) DESCRIPTION PERCENT 1 Revenue Requirement 1.ooooo 2 Regulatoly Assessment Rate 0.00072 3 Bad Debt Rate 0.00166 4 Net Before Income Taxes 0.99762 (1)-(2)-(3) State Income Tax Rate 0.05500 State Income Tax (4) X (5) 0.05487 - Net Before Federal Income Tax (4) (6) 0.94276 Federal Income Tax Rate 0.35000 Federal Income Tax (7) X (8) 0.32996 - Revenue Expansion Factor (7) (9) 0.61279 Net Operating Income Multiplier (100% ILine IO) 1.63188 NOTE: Totals may not add due to rounding Supporting Schedules: C-11 Recap Schedules: A-I I I I