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: 02/26/26 ♦ Pending
Date of Notice of Filing: 02/26/26 ♦ Pending
Agendas:
March 10, 2026, Agenda of Commission Meeting
April 7, 2026, Agenda of Commission Meeting
May 8, 2026, Agenda of Commission Meeting
May 19, 2026, Agenda of Commission Meeting
Minutes:
Minutes of the March 10, 2026, Commission Meeting
Minutes of the April 7, 2026, Commission Meeting
Minutes of the May 8, 2026, Commission Meeting
Click For Comments and Responses
Electric Rate Increase Request Info Guide
- 03/13/26 - Order Suspending Operation of Proposed Rates; Order Assessing Filing Fee; Order Authorizing Executive Director to Enter Into Consulting Contracts
- 04/08/26 - Order Granting Intervention (McKee Sr.)
- 05/13/26 - Order Granting Intervention (Dakota Panel, Fischer Furniture, Inc., Forest Products Distributors, Inc., GCC Dacotah, Inc., Monument Health Rapid City Hospital, Inc., Pete Lien & Sons, Inc., the South Dakota Science and Technology Authority, and Spearfish Forest Products Inc.)
- 05/21/26 - Order Granting Motion for Approval of Procedural Schedule
- 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 - Bad Debt Adjustment
- Schedule H-10 - Pension and Retiree Healthcare Expense Adjustment
- Schedule H-11 - Rate Case Expense Adjustment
- 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
- 03/06/26 - Black Hills Power, Inc. dba Black Hills Energy’s Letter regarding its Updated Customer Notice
- 03/20/26 - John D. McKee Sr.'s Petition to Intervene
- 04/10/26 - Staff’s First Set of Data Requests to Black Hills Power, Inc. dba Black Hills Energy Certificate of Service
- 04/15/26 - Dakota Panel, Fischer Furniture, Inc., Forest Products Distributors, Inc., GCC Dacotah, Inc., Monument Health Rapid City Hospital, Inc., Pete Lien & Sons, Inc., the South Dakota Science and Technology Authority, and Spearfish Forest Products, Inc.'s Petition to Intervene
- 04/22/26 - Staff’s Second Set of Data Requests to Black Hills Power, Inc. dba Black Hills Energy Certificate of Service
- 04/30/26 - Black Hills Energy's Letter regarding Order Granting Motion for Admission Pro Hac Vice of Douglas J. Law
- 05/07/26 - Staff’s Third Set of Data Requests to Black Hills Power, Inc. dba Black Hills Energy Certificate of Service
- 05/11/26 - Staff’s Motion for Approval of Procedural Schedule
- 05/14/26 - The South Dakota Large Customer Group's Response to Staff's Motion for Approval of Procedural Schedule
- 05/15/26 - Black Hills Energy's Letter regarding Order Granting Motion for Admission Pro Hac Vice of Adam P. Buhrman
- 05/18/26 - Black Hills Energy's Letter regarding Response to Staff's Motion for Procedural Schedule
- 05/19/26 - Intervenor John D. McKee Sr.'s Objection to Conditional Acceptance of Procedural Schedule
- 05/21/26 - South Dakota Large Customer Group’s First Set of Data Requests to Black Hills Energy Certificate of Service
- 05/29/26 - South Dakota Large Customer Group's Letter regarding Notice of Entry of Orders
- Notice of Entry of Order for the Circuit Court’s Order Admitting Austin Rueschhoff to Practice Pro Hac Vice and Certificate of Service
- Notice of Entry of Order for the Circuit Court’s Order Admitting Austin Jensen to Practice Pro Hac Vice and Certificate of Service
- Notice of Entry of Order for the Circuit Court’s Order Admitting Richard Arnett to Practice Pro Hac Vice and Certificate of Service
- 06/04/26 - Staff’s Fourth Set of Data Requests to Black Hills Power, Inc. dba Black Hills Energy Certificate of Service

