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EL26-003 - In the Matter of the Application of Black Hills Power, Inc. dba Black Hills Energy for Authority to Increase Rates For its Utility Service in South Dakota
Date Filed: 02/19/26 ♦ Intervention Date: 04/17/26
Date of Notice of Filing: ♦ Pending
Date of Notice of Filing: ♦ Pending
Agendas:
Minutes:
Electric Rate Increase Request Info Guide
Orders:- 02/19/26 - Volume 1
- Section 1
- Section 2
- Section 3
- Section 4
- Black Hills Power Cost of Service Study Statements A through R
- Statement A - Balance Sheet
- Statement B - Income Statement
- Statement C - Statement of Retained Earnings
- Statement D - Utility Plant in Service
- 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 - Working papers on Plant in Service Not Used and Useful
- Schedule D-9 - Working Papers for Plant Acquired for which Regulatory Approval Has Not Been Obtained
- Schedule D-10 - Pro Forma Plant Additions
- Schedule D-11 - Pro Forma Plant Retirements
- Statement E - Accumulated Depreciation
- Statement F - Working Capital
- Statement G - Cost of Capital
- Statement H - Operation 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
- Schedule H-5 - Adjustment for Annualization of Direct Employee Expenses
- Schedule H-5 - Adjustment for Annualization of Direct Employee Expenses Confidential (not available to the public)
- Schedule H-6 - Out of Period Non-Recurring Adjustments.
- Schedule H-7 - Removal of Advertising Expense
- Schedule H-8 - Removal of Dues and Contributions Expense
- Schedule H-9 - Energy Cost Adjustment Expense Elimination
- Schedule H-10 - Neil Simpson Complex Shared Facilities Adjustment
- Schedule H-11 - Removal of Unallowed Advertising Expense
- Schedule H-12 - Fleet Depreciation OM Adjustment
- Schedule H-13 - Regulatory Commission Expense Adjustment
- Schedule H-14 - FERC Fees Expense Adjustment
- Schedule H-15 - Steam Generation OM Expense Adjustment
- Schedule H-16 - Wind Generation OM Expense Adjustment
- Schedule H-17 - Other Generation OM Expense Adjustment
- Schedule H-18 - Generation Major Mainenance Expense Adjustment
- Schedule H-19 - Gillette Energy Complex Shared Facilities Adjustment
- Schedule H-20 - Gillette Energy Complex Common Allocations Adjustment
- Schedule H-21 - Removal of Spare Turbine Expenses
- Schedule H-22 - Generation Dispatch - Power Marketing Expense Adjustment
- Schedule H-23 - Vegetation Management Expense Adjustment
- Schedule H-24 - Demand Side Management Expense Adjustment
- Schedule H-25 - Economic Development Expense Adjustment
- Schedule H-26 - Third Party Line Locator Expense Adjustment
- Schedule H-27 - Customer Education Expense Adjustment
- Schedule H-28 - Removal of CUS and DC Tie OM Expense
- Statement I - Operating Revenues
- Schedule I-1 - Unbilled and Other Revenue Adjustment
- Schedule I-2 - ECA Revenue Adjustment
- Schedule I-3 - Renewable Ready Revenue Adjustment
- Schedule I-4 - Contract Revenue Adjustment
- Schedule I-5 - Demand Revenue Adjustment
- Schedule I-5 - Demand Revenue Adjustment Confidential (not available to the public)
- Schedule I-6 - CUS and DC Tie Revenue Adjustment
- Schedule I-7 - Synchronization to Billing Determinants Adjustment
- Schedule I-8 - Weather Normalization Adjustment
- Schedule I-9 - Incremental Growth Adjustment
- Schedule I-10 - Spare Turbine Revenue Adjustment
- Schedule I-11 - BHP Shared Facilities Revenue Adjustment
- Schedule I-11 - BHP Shared Facilities Revenue Adjustment Confidential (not available to the public)
- Schedule I-12 - Gillette Energy Complex Revenue Adjustment
- Schedule I-13 - Renewable Ready Revenue Credit
- Statement J - Depreciation Expense
- Statement K - Income Taxes
- Statement K and Schedules K-1 - K-5 Income Taxes - Working Paper 76C Confidential (not available to the public)
- Schedule K-1 - Working Papers for Federal Income Taxes Confidential (not available to the public)
- Schedule K-2 - Differences in Book and Tax Depreciation
- 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
- Schedule K-5 - Working Papers for Claimed Allowances for State Income Taxes
- Statement L - Taxes Other than Income
- Statement M - Overall Cost of Service Schedule
- Statement N - Allocated Cost of Service by Jurisdiction
- Statement O - Allocated Cost of Service by South Dakota Customer Class
- Statement P - Energy Cost Adjustment Factors
- Statement Q - Description of Utility Operations
- Statement R - Purchases from Affiliated Companies
- Statement T - Removal of Transmission Recovered Under FERC Rules
- WP 1 - Operations and Maintenance Expense by Month
- Section 5
- Working Paper 1 - Statement A Balance Sheet
- Working Paper 2 - Statement B - Income Statement
- Working Paper 3 - Statement C Retained Earnings Statement
- Working Paper 4 - Statement D Pg 1 Cost of Plant (2024 - 2025)
- Working Paper 5 - Statement D Pg 2 Cost of Plant (2025 - 2026)
- Working Paper 6 - Schedule D-1 Detailed Plant Accounts
- Working Paper 7 - Schedule D-2 Plant Additions and Retirements for Test Period
- Working Paper 8 - Schedule D-3 Accounts 101 and 106 Plant Balances by Month (Sept 2024 - Sept 2025)
- Working Paper 9 - Schedule D-4 Summary of Major Additions and Retirements by Function (2020 - 2024)
- Working Paper 10 - Schedule D-5 Policy of Capitalizing Interest and Other Overheads During Construction
- Working Paper 11- Schedule D-6 Changes in Intangible Plant (2020-2025)
- Working Paper 12 - Schedule D-7 Plant in Service - Not Used and Useful
- Working Paper 13 - Schedule D-8 Policy of Constinuing Property Records
- Working Paper 14 - Schedule D-9 Plant Acquired for Which Regulatory Approval Has Not Been Obtained
- Working Paper 15 - Schedule D-10 Pro Forma Plant Additions
- Working Paper 16 - Schedule D-11 Pro Forma Plant Retirements
- Working Paper 17 - Statement E pg 1 Accumulated Provision for Depreciation Balances by Month (Sept 2024 - Sept 2025)
- Working Paper 18 - Statement E pg 2 Adjusted Accumulated Depreciation
- Working Paper 19 - Statement E pg 3 Adjusted Accum. Provision for Depreciation - Pro Forma Capital Additions
- Working Paper 20 - Statement E pg 4 Adjusted Accum. Provision for Depreciation - Pro Forma Capital Retirements
- Working Paper 21 - Statement E pg 5 Accumulated Depreciation for Existing Assets
- Working Paper 22 - Schedule E-1 Recorded Changes to Accumulated Depreciation
- Working Paper 23 - Schedule E-2 Depreciation and Amortization Method
- Working Paper 24 - Schedule E-3 Allocation of Overall Accounts
- Working Paper 25 - Statement F Working Capital
- Working Paper 26 - Schedule F-1 Monthly Balances for Materials, Supplies, Fuel Stocks, and Prepayments
- Working Paper 27 - Schedule F-2 Monthly Balances of Materials and Supplies (Sept 2023 - Sept 2025)
- Working Paper 28 - Schedule F-3 Pg 1 per Books Cash Working Capital
- Working Paper 29 - Schedule F-3 Pg 2 As Adjusted Cash Working Capital
- Working Paper 30 - Statement G pg (1-4) and Schedules G-1 - G-4 Debt and Equity
- Working Paper 31 - Statement H Operating and Maintenance Expenses
- Working Paper 32 - Schedule H-1 Adjustments to Operating and Maintenance Expense (Labor and Non-Labor)
- Working Paper 33 - Schedule H-2 Purchase Power and Fuel Expense Adjustment
- Working Paper 34 - Schedule H-3 Listed Expense Accounts
- Working Paper 35 - Schedule H-4 Intercompany Allocated Charges From BHSC Expense Adjustment
- Working Paper 36 - Schedule H-5 Adjustment for Annualization of Direct Employee Expenses
- Working Paper 37 - Schedule H-6 Out of Period Non-Recurring Adjustments
- Working Paper 38 - Schedule H-7 Removal of Advertising Expense
- Working Paper 39 - Schedule H-8 Removal of Dues and Contributions Expense
- Working Paper 40 - Schedule H-9 Bad Debt Adjustment
- Working Paper 41 - Schedule H-10 Pension and Retiree Healthcare Expense Adjustment
- Working Paper 42 - Schedule H-11 Rate Case Expense Adjustment
- Working Paper 43 - Schedule H-12 Fleet Depreciation O&M Adjustment
- Working Paper 44 - Schedule H-13 Regulatory Commission Expense Adjustment
- Working Paper 45 - Schedule H-14 FERC Fees Expense Adjustment
- Working Paper 46 - Schedule H-15 Steam Generation O&M Expense Adjustment
- Working Paper 47 - Schedule H-16 Wind Generation O&M Expense Adjustment
- Working Paper 48 - Schedule H-17 Other Generation O&M Expense Adjustment
- Working Paper 49 - Schedule H-18 Generation Major Maintenance Expense Adjustment
- Working Paper 50 - Schedule H-19 Gillette Energy Complex Shared Facilities Adjustment
- Working Paper 51 - Schedule H-20 Gillette Energy Complex - Common Allocations Adjustment
- Working Paper 52 - Schedule H-21 Removal of Shared Turbine Expenses
- Working Paper 53 - Schedule H-22 Generation Dispatch & Power Marketing Expense Adjustment
- Working Paper 54 - Schedule H-23 Vegetation Management Expense Adjustment
- Working Paper 55 - Schedule H-24 Demand Side Management Expense Adjustment
- Working Paper 56 - Schedule H-25 Economic Development Expense Adjustment
- Working Paper 57 - Schedule H-26 Third Party Line Locator Expense Adjustment
- Working Paper 58 - Schedule H-27 Customer Education Expense Adjustment
- Working Paper 59 - Schedule H-28 Removal of CUS and DC Tie O&M Expenses
- Working Paper 60 - Statement I pg 1 Operating Revenues
- Working Paper 61 - Statement I pg 2-3 South Dakota Revenue by Customer Classification
- Working Paper 62 - Schedule I-1 Unbilled & Other Revenue Adjustment
- Working Paper 63 - Schedule I-2 ECA Revenue Adjustment 1 of 2
- Working Paper 64 - Schedule I-3 Renewable Ready Revenue Adjustment
- Working Paper 65 - Schedule I-4 Contract Revenue Adjustment
- Working Paper 66 - Schedule I-5 Demand Revenue Adjustment
- Working Paper 67 - Schedule I-6 CUS and DC Tie Revenue Adjustment
- Working Paper 68 - Schedule I-7 Synchronization to Billing Determinants Adjustment
- Working Paper 69 - Schedule I-8 Weather Normalization Adjustment
- Working Paper 70 - Schedule I-9 Incremental Growth Adjustment
- Working Paper 71 - Schedule I-10 Spare Turbine Revenue Adjustment
- Working Paper 72 - Schedule I-11 BHP Shared Facilities Revenue Adjustment
- Working Paper 73 - Schedule I-12 Gillette Energy Complex Revenue Adjustment
- Working Paper 74 - Schedule I-13 Renewable Ready Revenue Credit
- Working Paper 75 - Statement J and Schedule J-1 Depreciation and Amortization Expense Adjustment
- Working Paper 76 - Statement K and Schedules K-1 - K-5 Income Taxes
- Working Paper 77 - Statement L and Schedule L-1 Taxes Other Than Income Tax Adjustment
- Working Paper 78 - Statement M pg 1-3 Overall & Allocated Cost of Service
- Working Paper 79 - Schedule M-1 Calculation of Revenue Deficiency
- Working Paper 80 - Schedule M-2 Other Rate Base Items - Tax
- Working Paper 81 - Schedule M-3 Other Rate Base Items - Non Tax
- Working Paper 82 - Schedule M-4 Calculation of Net Operating Loss
- Working Paper 83 - Statement P pg 1-2 Fuel Cost Adjustment Factor
- Working Paper 84 - Statement R pg 1-6 Computation of Coal Pricing
- Working Paper 85 - Statement T Removal of Transmission Recovered Under FERC Rates
- Working Paper 86 - Schedule T-1 Removal of Transmission Recovered Under DC Tie Stated Rates
- Working Paper 87 - Schedule T-2 Removal of Transmission Recovered Under FERC Formula Rates
- Volume 2
- Eric M. Egge's Direct Testimony
- Ethan J. Fritel's Direct Testimony
- Exhibit EJF-1 - Billing Determinants
- Exhibit EJF-2 - Weather Normalization Adjustment
- Exhibit EJF-3 - Customer Growth Adjustment
- Exhibit EJF- 4 - Revenue Synchronization Adjustment
- Exhibit EJF-5 - Lighting Revenues Under Current and Proposed Rates
- Exhibit EJF-6 - LED Cost Model
- Exhibit EJF-7 - Revenue Proof
- Jerrad S. Hammer's Direct Testimony
- Douglas N. Hyatt's Direct Testimony
- Exhibit DNH-1 - Revenue Allocation
- Exhibit DNH-2 - System Load Study
- Exhibit DNH-3 - Customer Load Study
- Exhibit DNH-4 - Demand Allocation Model
- Exhibit DNH-5 - Primary and Secondary Cost Study
- Exhibit DNH-6 - Meter Cost Study
- Exhibits DNH-7 - Summary of Rate Design
- Exhibit DNH-8 - Customer Bill Impacts
- Jason S. Keil's Direct Testimony
- Exhibit JSK 1 - Summary of Tariff Changes
- Exhibit JSK -2 - BHSC CAM Amended 6-30-24
- Exhibit JSK -3 - BHSC CAM Amended 12-20-24
- Exhibit JSK-4 - Spare Turbine Agreements
- Exhibit JSK-5 - Horizon Point Facility Agreement
- Exhibit JSK-6 - SD Residential Prescriptive Rebate Form
- Exhibit JSK-7- SD Commercial Prescriptive Rebate Form
- Mark L. Lux's Direct Testimony
- Lori J. Mack's Direct Testimony
- Adrien M. McKenzie's Direct Testimony
- Exhibit AMM-1 - Qualifications of Adrien M. McKenzie
- Exhibit AMM-2 - ROE Analysis – Summary of Results
- Exhibit AMM-3 - Regulatory Mechanisms
- Exhibit AMM-4 - Capital Structure
- Exhibit AMM-5 - DCF Model
- Exhibit AMM-6 - BR+SV Growth Rate
- Exhibit AMM-7 - CAPM
- Exhibit AMM-8 - Empirical CAPM
- Exhibit AMM-9 - Utility Risk Premium
- Exhibit AMM-10 - Expected Earnings Approach
- Michael A. Pogany's Direct Testimony
- Exhibit MAP-1 - Map of Communities Served in South Dakota
- Exhibit MAP-2 - Black Hills Corporation Organizational Chart
- Exhibit MAP-3 - Black Hills Power Wildfire Mitigation Plan
- Exhibit MAP-4 - Black Hills Power Transmission Line Loss Study
- Exhibit MAP-5 - Black Hills Power Distribution Line Loss Study
- Kris J. Pontious' Direct Testimony
- John J. Spanos' Direct Testimony
- Thomas D. Stevens' Direct Testimony
