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• Volume 1 Cover Page
  • Index
  • Section 1
    • Otter Tail Power's Letter regarding Increase to Its Electric Rates
    • Application
    • Notice of Proposed Change of Rates and Charges
    • South Dakota Rate Case Customer Bill Insert
    • Interim Rates Bill Message
    • Interim Rates Customer Notice for Office and Web
    • Attestation
    • Request for Confidential Treatment
    • Report to Commission of Tariff Schedule Changes
  • Section 2 - Statements A through R
    • Statement A - Balance Sheet
    • Statement B - Income Statement
    • Statement C - Earned Surplus Statements
    • Footnotes for Statements A, B, and C
    • Statement D - Cost of Plant
      • Schedule D-1 - Detailed Plant Accounts
      • Schedule D-2 - Plant Addition and Retirement for Test Period
      • Schedule D-3 - Working Papers Showing Plant Accounts on Average Basis for Test Period
      • Schedule D-4 - Plant Account Working Papers for Previous Years
      • Schedule D-5 - Working Papers on Capitalizing Interest and Other Overheads During Construction
      • Schedule D-6 - Changes in Intangible Plant Working Papers
      • Schedule D-7 - Working Papers on Plant in Service Not Used and Useful
      • Schedule D-8 - Property Records Working Papers
      • Schedule D-9 - Working Papers for Plant Acquired for Which Regulatory Approval Has Not Been Obtained
    • Statement E - Accumulated Depreciation
      • Schedule E-1 - Working Papers on Record Changes to Accumulated Depreciation
      • Schedule E-2 - Working Papers on Depreciation and Amortization Method
      • Schedule E-3 - Working Papers on Allocation of Overall Accounts
    • Statement F - Working Capital
      • Schedule F-1 - Monthly Balances for Materials, Supplies, Fuel Stocks, and Prepayments
      • Schedule F-2 - Monthly Balances for Two Years Immediately Preceding Pro Forma Year
      • Schedule F-3 - Data Used in Computing Working Capital
    • Statement G - Sale of Common Stock
      • Schedule G-1 - Stock Dividends, Stock Splits, or Changes in Par or Stated Value
      • Schedule G-2 - Common Stock Information
      • Schedule G-3 - Reacquisition of Bonds or Preferred Stock For the 18 Month Period Prior to Filing
      • Schedule G-4 - Earnings Per Share for Claimed Rate of Return
    • Statement H - Operating and Maintenance Expenses
      • Schedule H-1 - Adjustments to Operating and Maintenance Expenses
      • Schedule H-2 - Cost of Power and Gas
      • Schedule H-3 - Working Papers for Listed Expense Accounts
      • Schedule H-4 - Working papers for Interdepartmental Transactions
    • Statement I - Operating Revenues
    • Statement J - Depreciation Expense
      • Schedule J-1 - Expense Charged Other Than Prescribed Depreciation
    • Statement K - Income Taxes
      • Schedule K-1 - Working Papers for Federal Income Taxes
      • Schedule K-2 - Difference in Book and Tax Depreciation
      • Schedule K-3 - Working Papers for Consolidated Federal Income Tax
        • Schedule K-3 - Working Papers for Consolidated Federal Income Tax Confidential (not available to the public)
      • Schedule K-4 - Working Papers for an Allowance for Current Tax Greater Than Tax Calculated at Consolidated Rate
      • Schedule K-5 - Working Papers for Claimed Allowances for State Income Taxes
    • Statement L - Other Taxes
      • Schedule L-1 - Working Papers for Adjusted Taxes
    • Statement M - Overall Cost of Service
    • Statement N - Allocated Cost of Service
    • Statement O - Comparison of Cost of Service
    • Statement P - Fuel Cost Adjustment Factor
    • Statement Q - Description of Utility Operations
    • Statement R - Purchases From Affiliated Companies

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