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[]
[]
["Florida Power & Light Company"]
["Docket No. 160021-EI"]
["Exhibit RCS-2"]
["Accompanying the Direct Testimony of Ralph Smith",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule ",null,"Exhibit LA-1"]
["Revenue Requirement Schedules - January 2017 Rate Change"]
["CONTENTS"]
["Schedule Number","Description","No. of Pages","Confi- dential","Page No.",null,null,null,null,null,"Begin","End",null,"Range"]
[null,null,null,null,null,null,null,null,null,null,1,null,"-"]
[{"$f":"G11","v":"A-1"},"Calculation of Revenue Deficiency (Sufficiency)",1,"No",{"$f":"N11","v":2},null,"A-1",null,null,null,2,{"$f":"K10+C11","v":2},"-",{"$f":"IF(K11=L11,L11,K11&M11&L11)","v":2},null,null,null,{"$f":"$R$6&A11","v":"Schedule A-1"}]
["B-1","Adjusted Rate Base",2,"No",{"$f":"N12","v":"3-4"},null,"B-1",null,null,null,{"$f":"L11+1","v":3},{"$f":"L11+C12","v":4},"-","3-4",null,null,null,"Schedule B-1"]
["B-2","Plant Held for Future Use",2,"No","5-6",null,"B-2",null,null,null,{"$f":"L12+1","v":5},{"$f":"L12+C13","v":6},"-","5-6",null,null,null,"Schedule B-2"]
["C-1","Adjusted Net Operating Income",2,"No","7-8",null,"C-1",null,null,null,7,8,"-","7-8",null,null,null,"Schedule C-1"]
["C-2",{"$f":"'SchC-2'!$A$6","v":"Rate Case Expense"},1,"No",9,null,"C-2",null,null,null,9,9,"-",9,null,null,null,"Schedule C-2"]
["C-3",{"$f":"#REF!","v":{"$error":"#REF!"}},1,"No",10,null,"C-3",null,null,null,{"$f":"L15+1","v":10},{"$f":"L15+C16","v":10},"-",{"$f":"IF(K16=L16,L16,K16&M16&L16)","v":10},null,null,null,"Schedule C-3"]
["C-4",{"$f":"'SchC-4'!$A$6","v":"Income Tax Expense - Impact of Other Adjustments"},1,"No",11,null,"C-4",null,null,null,11,11,"-",11,null,null,null,"Schedule C-4"]
["C-5",{"$f":"'SchC-5'!$A$6","v":"Interest Synchronization Adjustment"},1,"No",12,null,"C-5",null,null,null,12,12,"-",12,null,null,null,"Schedule C-5"]
["C-6","Revenue at Current Rates - Adjustment for Sales Forecast",1,"No",13,null,null,null,null,null,{"$f":"L18+1","v":13},{"$f":"L18+C19","v":13},"-",{"$f":"IF(K19=L19,L19,K19&M19&L19)","v":13},null,null,null,{"$f":"$R$6&A19","v":"Schedule C-6"}]
["C-7","Depreciation Expense - New Depreciation Rates",1,"No",14,null,null,null,null,null,14,14,"-",14,null,null,null,"Schedule C-7"]
["D","Capital Structure and Cost Rates",1,"No",15,null,"D",null,null,null,15,15,"-",15,null,null,null,"Schedule D"]
["E","Summary of FPL's May 3, 2016 Notice of Filing Adjustments",3,"No",{"$f":"N22","v":"16-18"},null,null,null,null,null,{"$f":"L21+1","v":16},{"$f":"L21+C22","v":18},"-",{"$f":"IF(K22=L22,L22,K22&M22&L22)","v":"16-18"},null,null,null,{"$f":"$R$6&A22","v":"Schedule E"}]
["F","Summary of FPL's June 16, 2016 Second Notice of Filing Adjustments",3,"No","19-21",null,null,null,null,null,19,21,"-","19-21",null,null,null,"Schedule F"]
[]
[null,"Total Pages (including Contents page)",{"$f":"SUM(C11:C24)+1","v":21}]

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["Schedule A-1",null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,"January 2017 Rate Change"]
["Florida Power & Light Company",null,null,null,null,null,"Exhibit No. RCS-2"]
["Projected Test Year Ended December 31, 2017"]
[]
["Revenue Requirement"]
["(Thousands of Dollars)"]
[null,null,null,null,"Per",null,"Per"]
["Line",null,null,null,"Company",null,"OPC",null,"Col. (B)"]
["No.",null,"Description",null,"Amount",null,"Amount",null,"Reference",null,"workpaper calcs"]
[null,null,null,null,"(A)",null,"(B)"]
[]
[1,null,"Jurisdictional Adjusted Rate Base",null,{"$f":"'SchB-1p1'!E29","v":32536116},null,{"$f":"'SchB-1p1'!O29","v":32725586.553330392},null,"Exh. RCS-2, Sch. B-1"]
[2,null,"Required Rate of Return",null,{"$f":"SchD!$S$21","v":6.6068672732787159E-2},null,{"$f":"SchD!S31","v":5.0486979425144393E-2},null,"Exh. RCS-2, Sch. D",null,{"$f":"E16","v":2149618},"Required NOI"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"E13","v":32536116},"RB"]
[3,null,"Jurisdictional Income Required",null,2149618,null,{"$f":"G13*G14","v":1652216.0149937735},null,"Line 1 x Line 2",null,{"$f":"E16/E13","v":6.6068672732787159E-2}]
[4,null,"Jurisdictional Adj. Net Operating Income",null,{"$f":"ROUND(SchC1p1!$E$31,0)","v":1618192},null,{"$f":"ROUND(SchC1p1!$O$31,0)","v":2147370},null,"Exh. RCS-2, Sch. C-1",null,{"$f":"SUM(SchD!S14:S20)","v":6.607796651191393E-2}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K16-K17","v":-9.2937791267705405E-6}]
[5,null,"Income Deficiency (Sufficiency)",null,{"$f":"E16-E17+1","v":531427},null,{"$f":"G16-G17","v":-495153.98500622646},null,"Line 3 - Line 4"]
[]
[6,null,"Earned Rate of Return",null,{"$f":"E17/E13","v":4.9735254201822982E-2},null,{"$f":"G17/G13","v":6.561746407510817E-2},null,"Line 4 / Line 1"]
[]
[7,null,"Net Operating Income Multiplier",null,1.6302399999999999,null,1.63025,null,"See below"]
[]
[8,null,"Revenue Deficiency (Sufficiency)",null,{"$f":"ROUND(E19*E23,0)","v":866354},null,{"$f":"ROUND(G19*G23,0)","v":-807225},null,"Line 5 x Line 7",null,{"$f":"G25-E25","v":-1673579}]
[]
[]
["Source/Notes:"]
["Col. (A):  MFR Schedule A-1"]
["Line 7:",null,"MFR Sch. A-1 and C-44"]
["Col. (B), Line 7: FPL's May 3, 2016 Notice of Identified Adjustments, Item No. 5, NOI Multiplier"]

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["Schedule B-1, page 1 of 2",null,null,null,null,null,null,null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G3","v":"Exhibit No. RCS-2"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Adjusted Rate Base"]
["(Thousands of Dollars)"]
[]
[null,null,null,null,"Adjusted",null,null,null,null,null,"Amounts",null,null,null,"Adjusted"]
[null,null,null,null,"Juris. Total",null,"FPL May 3, 2016",null,"FPL June 15, 2016",null,"Before",null,null,null,"Juris. Total"]
["Line ",null,null,null,"Amount per",null,"Notice of",null,"Second Notice of",null,"OPC",null,"OPC",null,"Amount"]
["No.",null,"Rate Base Components",null,"Company",null,"Filing Adjustments",null,"Filing Adjustments",null,"Adjustments",null,"Adjustments",null,"per OPC"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)",null,"(D)",null,"(E)",null,"(F)"]
[]
[1,null,"Plant in Service",null,43122297,null,null,null,null,null,{"$f":"SUM(E15:J15)","v":43122297},null,{"$f":"ROUND('SchB-1p2'!$K$15,0)","v":-31546},null,{"$f":"K15+M15","v":43090751}]
[2,null,"Accumulated Depreciation & Amortization",null,-13074538,null,{"$f":"'Ep1'!$G$16","v":690.10853178979767},null,{"$f":"'Fp1'!$G$16","v":10669.329325496901},null,{"$f":"SUM(E16:J16)","v":-13063178.562142713},null,{"$f":"-ROUND('SchB-1p2'!$K$23,0)","v":233827},null,{"$f":"K16+M16","v":-12829351.562142713}]
[]
[3,null,"Net Plant in Service",null,{"$f":"E15+E16","v":30047759},null,{"$f":"G15+G16","v":690.10853178979767},null,{"$f":"I15+I16","v":10669.329325496901},null,{"$f":"K15+K16","v":30059118.437857285},null,{"$f":"M15+M16","v":202281},null,{"$f":"O15+O16","v":30261399.437857285}]
[]
[4,null,"Construction Work in Progress",null,747987,null,null,null,null,null,{"$f":"SUM(E20:J20)","v":747987},null,null,null,{"$f":"K20+M20","v":747987}]
[5,null,"Plant Held For Future Use",null,233315,null,null,null,null,null,233315,null,{"$f":"'SchB-1p2'!K29","v":-14228},null,219087]
[6,null,"Nuclear Fuel",null,630075,null,null,null,null,null,630075,null,null,null,630075]
[]
[7,null,"Total Net Plant",null,{"$f":"SUM(E18:E22)","v":31659136},null,{"$f":"SUM(G18:G22)","v":690.10853178979767},null,{"$f":"SUM(I18:I22)","v":10669.329325496901},null,{"$f":"SUM(K18:K22)","v":31670495.437857285},null,{"$f":"SUM(M18:M22)","v":188053},null,{"$f":"SUM(O18:O22)+1","v":31858549.437857285}]
[]
[8,null,"Working Capital Allowance",null,876981,null,{"$f":"'Ep1'!$G$26","v":-6410.7346478656546},null,{"$f":"'Fp1'!$G$26","v":775.85012097070239},null,{"$f":"SUM(E26:J26)","v":871346.11547310511},null,{"$f":"ROUND('SchB-1p2'!$K$34,0)","v":-4309},null,{"$f":"K26+M26","v":867037.11547310511}]
[9,null,"Other Rate Base Items",null,0,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E27:M27)","v":0}]
[]
[10,null,"Total Rate Base",null,{"$f":"SUM(E24:E27)-1","v":32536116},null,{"$f":"SUM(G24:G27)","v":-5720.6261160758568},null,{"$f":"SUM(I24:I27)","v":11445.179446467604},null,{"$f":"SUM(K24:K27)","v":32541841.553330392},null,{"$f":"SUM(M24:M27)","v":183744},null,{"$f":"SUM(O24:O27)","v":32725586.553330392}]
[]
["Source/Notes:"]
["Col. (A):  Company MFR Schedule B-1"]
["Col. (B):  Company May 3, 2016 Notice of Filing Adjustments. Also see Exhibit RCS-2, Schedule E, page 1"]
["Col. (C):  Company June 16, 2016 Second Notice of Filing Adjustments. Also see Exhibit RCS-2, Schedule F"]
["Col. (D):  Sum of columns A, B and C"]
["Col. (E):  See Exhibit RCS-2, Schedule B-1, page 2"]
["Col. (F):  Sum of columns D and E"]

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["Schedule B-1, page 2 of 2",null,null,null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G3","v":"Exhibit No. RCS-2"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Adjusted Rate Base-Summary of Adjustments"]
["(Thousands of Dollars)"]
[]
[null,null,null,null,null,null,null,null,"Jurisdictional"]
["Line",null,null,null,null,null,"OPC",null,"Separation",null,"Jurisdictional"]
["No.",null,"Adjustment Title",null,"Reference (a)",null,"Adjustments",null,"Factor",null,"Amount"]
[]
[null,null,"Plant in Service Adjustments:"]
[1,null,"Storm Hardening",null,"Exhibit HWS-9",null,-31546,null,1,null,{"$f":"ROUND(G14*I14,0)","v":-31546}]
[{"$f":"A14+1","v":2},null,"Total Plant in Service",null,null,null,{"$f":"SUM(G14:G14)","v":-31546},null,null,null,{"$f":"SUM(K14:K14)","v":-31546}]
[{"$f":"A15+1","v":3}]
[4]
[5,null,"Accumulated Depreciation Adjustments:"]
[6,null,"OPC's Adjustment to New Depreciation Rates for 2017",null,"Exh. RCS-2, Sch. C-7",null,null,null,null,null,{"$f":"ROUND(G19*I19,0)","v":0}]
[7,null,"Depreciation Expense",null,"[1/2 Depr'n Exp. Adj.]",null,{"$f":"SchC1p2!$Q$39/2","v":-146314.239},null,0.89183800000000002,null,{"$f":"ROUND(G20*I20,0)","v":-130489}]
[8,null,"Depreciation Reserve Excess",null,"[1/2 of first year amort]",null,{"$f":"SchC1p2!$Q$40/2","v":-115390.83424999999},null,0.89183800000000002,null,-102910]
[9,null,"Storm Hardening",null,"Exhibit HWS-9",null,-428,null,1,null,-428]
[10,null,"Total Accumulated Depreciation",null,null,null,{"$f":"SUM(G19:G22)","v":-262133.07324999999},null,null,null,{"$f":"SUM(K19:K22)","v":-233827}]
[11]
[12]
[13,null,"Plant Held for Future Use:"]
[14,null,"Reduction to Transmission PHFFU",null,"Exh. RCS-2, Sch. B-2",null,{"$f":"SchB2!$E15/1000","v":-4637.3154199999999},null,{"$f":"SchB2!G15","v":0.90224000000000004},null,{"$f":"ROUND(G27*I27,0)","v":-4184}]
[15,null,"Reduction to Distributon PHFFU",null,"Exh. RCS-2, Sch. B-2",null,{"$f":"SchB2!$E16/1000","v":-10043.801650000003},null,{"$f":"SchB2!G16","v":1},null,{"$f":"ROUND(G28*I28,0)","v":-10044}]
[16,null,"Total Plant Held for Future Use",null,null,null,{"$f":"SUM(G27:G28)","v":-14681.117070000004},null,null,null,{"$f":"SUM(K27:K28)","v":-14228}]
[17]
[18,null,"Working Capital Adjustments"]
[19,null,"Adjustment to Working Capital",null,"Exhibit HWS-11",null,null,null,"Various"]
[20,null,"Remove Unamortized Rate Case Expense",null,"Smith Testimony",null,-4309,null,1,null,{"$f":"ROUND(G33*I33,0)","v":-4309}]
[21,null,"Total Working Capital",null,null,null,{"$f":"SUM(G32:G33)","v":-4309},null,null,null,{"$f":"SUM(K32:K33)","v":-4309}]
[]
[null,null,"Notes:"]
[null,null,"Jurisdictional Separation Factors from FPL's MFR Schedule B-6."]
[null,null,"(a)  References beginning with Exh. HWS refer to exhibits presented with the testimony of Helmuth W. Schultz, III."]

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["Schedule B-2, page 1 of 2",null,null,null,null,null,null,null,{"$f":"'SchA-1'!G1","v":"Docket No: 160021-EI"}]
[null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,{"$f":"'SchA-1'!G3","v":"Exhibit No. RCS-2"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Reduction to Plant Held For Future Use (PHFFU)"]
["Plant Held for Future Use Adjustment 2017 Test Year"]
[]
[]
[null,null,null,null,"Test Year ",null,"Test Year",null,"Test Year"]
["Line",null,null,null,2017,null,"Jurisdictional",null,"Jurisdictional"]
["No.",null,"Description",null,"13 Month Average",null,"Factor",null,"Amount"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)"]
[]
[1,null,"Transmission",null,-4637315.42,null,0.90224000000000004,null,{"$f":"E15*G15","v":-4183971.4645408001}]
[{"$f":"A15+1","v":2},null,"Distribution",null,-10043801.650000002,null,1,null,{"$f":"E16*G16","v":-10043801.650000002}]
[{"$f":"A16+1","v":3},null,"Total Adjustment",null,{"$f":"SUM(E15:E16)","v":-14681117.070000002},null,null,null,{"$f":"SUM(I15:I16)","v":-14227773.114540802}]
[]
[]
[]
[]
[null,"Notes and Source:"]
[null,"See Schedule B-2, Exhibit RCS-2, page 2 for detail"]
[null,"Col. B: FPL MFR Schedule B-15"]

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["Schedule B-2, page 2 of 2",null,null,null,null,null,null,null,"Docket No. 16-0021-EI"]
[null,null,null,null,null,null,null,null,"January 2017 Rate Change"]
["Florida Power & Light Company",null,null,null,null,null,null,null,"Exhibit No. RCS-2"]
["Projected Test Year Ended December 31, 2017 and Subsequent Year Ended December 31, 2018"]
["Plant Held for Future Use with Estimated In-Service Dates Beyond 2026"]
["Line No.","Property Name","Cost","Test Year 2017 13 mo avg.","Sub Year 2018 13 mo avg.","Description","Purchase Date","Expected In Service Date","Date Recorded in account 105"]
[]
[null,"TRANSMISSION FUTURE USE"]
[1,"GALLOWAY-SOUTH MIAMI LOOP TO S WEST SUB",1834049.69,1834049.69,1834049.69,"GALLOWAY-SOUTH MIAMI LOOP TO SOUTHWEST SUBSTATION. SECTION 14 & 23 TOWNSHIP","2005-10-01","2027-06-01","2005/10"]
[{"$f":"A10+1","v":2},"HARBOR PUNTA GORDA #2 - ACQ EASEMENTS",738482.93,738482.93,738482.93,"ACQUIRED APPROX. 2 MILES OF TRANSMISSION RIGHT OF WAY FOR THE HARBOR-PUNTA GORDA #2 LINE. SECTION 6, TOWNSHIP 41, RANGE 23 AND SECTION 36, TOWNSHIP 40, RANGE 22","2008-09-01","2027-12-01","2008/9"]
[{"$f":"A11+1","v":3},"RIMA SUB & RIMA-VOLUSIA 230KV R/W LINE",619861,619861,619861,"RIMA SUB & RIMA-VOLUSIA 230 KV LINE ACQ RE-OPEN","1988-10-01","2028-12-01","1988/10"]
[4,"TURKEY POINT-LEVEE (LEVEE-SOUTH DADE)",1444921.8,1444921.8,1444921.8,"TURKEY POINT-ANDYTOWN-ACQUIRE RIGHT-OF-WAY FOR EHV","1977-07-01","2027-12-01","1977/7"]
[5,"Total Transmission Future Use",{"$f":"SUM(C10:C13)","v":4637315.42},{"$f":"SUM(D10:D13)","v":4637315.42},{"$f":"SUM(E10:E13)","v":4637315.42}]
[6]
[7]
[8,"DISTRIBUTION FUTURE USE"]
[9,"ARIEL SUBSTATION - ACQ SITE",774059.75,774059.75,774059.75,"VOLUSIA COUNTY - SECTION 24, TOWNSHIP 18 S, RANGE 34 E.   ACQUIRE APPROXIMATELY 3.65 +/- ACRES OF LAND IN VOLUSIA COUNTY FOR ARIEL SUBSTATION","2008-04-01","2028-12-01","2008/5"]
[10,"CHESTER SUBSTATION",374695.16,374695.16,374695.16,"NASSAU COUNTY  25-N2-28","1994-07-01","2028-12-01","2004/2"]
[11,"DEERWOOD SUBSTATION - ACQUIRE SITE",787349.06,787349.06,787349.06,"SECTIONS 28, 29, TOWNSHIP 7, RANGE 29, ST. JOHNS COUNTY.  ACQUIRE APPROXIMATELY 22.6 ACRES","2006-01-01","2028-12-01","2006/1"]
[12,"ELY SUBSTATION EXPANSION",507655.71,507655.71,507655.71,"SECTION 35, TOWNSHIP 48S, RANGE 42E, BROWARD COUNTY. ACQUIRE APPROXIMATELY 2.18 ACRES OF PROPERTY","1967-07-01","2028-12-01","2002/2"]
[13,"HARGROVE SUBSTATION - ACQUIRE SITE",866414.75,866414.75,866414.75,"ACQUIRE APPROXIMATELY 5.78 ACRES OF LAND FOR THE HARGROVE SUBSTATION IN FLAGLER COUNTY.  SECTION 16, TOWNSHIP 11S, RANGE 30E, FLAGLER COUNTY","2005-03-01","2028-12-01","2005/6"]
[14,"MINTON SUBSTATION - ACQ SITE (FKA HENRY)",1000545.13,1000545.13,1000545.13,"MINTON SUBSTATION - ACQ SITE (FKA HENRY): SECTION 12, TOWNSHIP 28 S, RANGE 36E","2003-07-01","2028-12-01","2004/2"]
[15,"PACETTI",204487.15,204487.15,204487.15,"4.76 ACRES IN SECTION 38, T6S, R28E, ST. JOHNS COUNTY, NEAR THE INTERSECTION OF NINE MILE ROAD AND I-95 IN NORTHWESTERN ST. AUGUSTINE.","1994-03-01","2028-12-01","1994/3"]
[16,"SARTORI",117958.01,117958.01,117958.01,"6.63 ACRES IN SECTION 7, T30S, R37E, BREVARD COUNTY.","1994-09-01","2028-12-01","1994/10"]
[17,"SPEEDWAY SUBSTATION (FORMERLY PELICAN)",520184.92,520184.92,520184.92,"SECTION 2, TOWNSHIP 16, RANGE 32, VOLUSIA COUNTY. ACQUIRE APPROXIMATELY 5 ACRES OF LAND IN VOLUSIA COUNTY FOR THE PELICAN SUBSTATION.  PER MEIER WISE ON 11-08-04 SUBSTATION NAME CHANGE FROM PELICAN TO SPEEDWAY.","2001-10-01","2028-12-01","2002/2"]
[18,"TIMUCAN SUBSTATION - ACQUIRE SITE",1714138.05,1714138.05,1714138.05,"TIMUCAN SUBSTATION - ACQUIRE SITE. SECTION 10, TOWNSHIP 35","2005-07-01","2028-12-01","2005/8"]
[19,"TOWNSHIP",14519.7,14519.7,14519.7,"APPROXIMATELY FOUR ACRES IN THE SE 1/4 OF SECTION 36, T28S, R37E, BREVARD COUNTY.","1973-04-01","2028-12-01","1973/10"]
[20,"PENNSUCCO EXPANSION OF TRANS SUB",1580143.06,1580143.06,1580143.06,"ACQUIRE APPROXIMATELY 2.27 ACRES OF LAND IN DADE COUNTY FOR PENNSUCCO SUBSTATION EXPANSION.  SECTION 31; TOWNSHIP 52S, RANGE 40E.","2010-01-01","2027-06-01","2010/12"]
[21,"VERMONT SUBSTATION-ACQUIRE SITE",702668.28,702668.28,702668.28,"S9, T8S, R29E, ST JOHNS COUNTY. ACQUIRE APPROXIMATELY 4.2 ACRES OF LAND FOR THE VERMONT SUBSTATION IN ST. JOHNS COUNTY.","2005-06-01","2028-12-01","2005/7"]
[22,"CHALLENGER (formerly Harrison St Sub)",251660.71,251660.71,251660.71,"2.2 ACRES IN SECTION 9, T22S, R35E, BREVARD COUNTY.  36000 - LAND & LAND RIGHTS  36100 - STRUCTURES & IMPROVEMENTS  36200 - STATION EQUIPMENT","1970-02-01","2028-12-01","1994/11"]
[23,"SOUTHWEST SUB-ACQUIRE ADTNL PROPERTY",627322.21,627322.21,627322.21,"S14, T54S, R40E, MIAMI DADE COUNTY.  ACQUIRE APPROXIMATELY 0.49 ACRES OF ADDITIONAL PROPERTY.  36000 - LAND & LAND RIGHTS  36100 - STRUCTURES & IMPROVEMENTS  36200 - STATION EQUIPMENT","2004-08-01","2028-12-01","2004/9"]
[24,"Total Distribution Future Use",{"$f":"SUM(C18:C32)","v":10043801.650000002},{"$f":"SUM(D18:D32)","v":10043801.650000002},{"$f":"SUM(E18:E32)","v":10043801.650000002}]
[25]
[26,"TOTAL PROPERTY HELD FOR FUTURE USE BEYOND 2026",{"$f":"C33+C14","v":14681117.070000002},{"$f":"D33+D14","v":14681117.070000002},{"$f":"E33+E14","v":14681117.070000002}]
[]
[null,"Source:"]
[null,"OPC's Second Interrogatory No. 105. Attachment No. 1"]

{"sheet":"SchC1p1","index":6,"n_rows":40,"n_cols":15,"rows_kept":40,"cut":false,"hidden":false,"merged":[]}
["Schedule C-1, page 1 of 2",null,null,null,null,null,null,null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G3","v":"Exhibit No. RCS-2"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Adjusted Net Operating Income"]
["(Thousands of Dollars)"]
[]
[null,null,null,null,"Adjusted",null,null,null,null,null,"Amounts",null,null,null,"Adjusted"]
[null,null,null,null,"Jurisdictional",null,"FPL May 3, 2016",null,"FPL June 15, 2016",null,"Before",null,null,null,"Juris. Total"]
["Line",null,null,null,"Total per",null,"Notice of",null,"Second Notice of",null,"OPC",null,"OPC",null,"Amount"]
["No.",null,"Description",null,"Company",null,"Filing Adjustments",null,"Filing Adjustments",null,"Adjustments",null,"Adjustments",null,"per OPC"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)",null,"(D)",null,"(E)",null,"(F)"]
[null,null,"Operating Revenues:"]
[1,null,"Revenue From Sales",null,5728329,null,{"$f":"'Ep2'!$G$14","v":4903.8990000000003},null,{"$f":"'Fp2'!$G$14","v":715},null,{"$f":"SUM(E15:I15)","v":5733947.8990000002},null,{"$f":"SchC1p2!$K$17","v":201596},null,{"$f":"K15+M15","v":5935543.8990000002}]
[2,null,"Other Operating Revenues",null,193876,null,{"$f":"'Ep2'!$G$15","v":-978.60400000000004},null,null,null,{"$f":"SUM(E16:I16)","v":192897.39600000001},null,null,null,{"$f":"K16+M16","v":192897.39600000001}]
[]
[3,null,"Total Operating Revenues",null,{"$f":"SUM(E15:E17)","v":5922205},null,{"$f":"SUM(G15:G17)","v":3925.2950000000001},null,{"$f":"SUM(I15:I17)","v":715},null,{"$f":"SUM(K15:K17)","v":5926845.2949999999},null,{"$f":"SUM(M15:M17)","v":201596},null,{"$f":"SUM(O15:O17)","v":6128441.2949999999}]
[]
[null,null,"Operating Expenses:"]
[4,null,"Other Operation & Maintenance",null,1330140,null,{"$f":"'Ep2'!$G$20","v":-3632.4558074165143},null,{"$f":"'Fp2'!$G$20","v":-19.027875717205951},null,{"$f":"SUM(E21:I21)","v":1326488.5163168663},null,{"$f":"SchC1p2!K30","v":-58534},null,{"$f":"K21+M21","v":1267954.5163168663}]
[5,null,"Fuel & Interchange",null,24466,null,null,null,null,null,24466,null,null,null,24466]
[6,null,"Purchased Power",null,0,null,null,null,null,null,0,null,null,null,0]
[7,null,"Deferred Costs",null,0,null,null,null,null,null,0,null,null,null,0]
[8,null,"Depreciation & Amortization",null,1665925,null,{"$f":"'Ep2'!$G$24","v":-1380.2711868998213},null,{"$f":"'Fp2'!$G$24","v":-21824.174116346705},null,1642720.5546967534,null,{"$f":"SchC1p2!K45","v":-502157},null,1140563.5546967534]
[9,null,"Taxes Other Than Income Taxes",null,578191,null,null,null,null,null,578191,null,{"$f":"SchC1p2!K50","v":-2887},null,575304]
[10,null,"Income Taxes",null,711051,null,{"$f":"'Ep2'!$G$26","v":3479.1171666702617},null,{"$f":"'Fp2'!$G$26","v":8639.2545832759588},null,723169.37174994627,null,{"$f":"SchC1p2!K55","v":255373},null,978542.37174994627]
[11,null,"(Gain)/Loss on Disposal of Plant",null,-5759,null,null,null,null,null,-5759,null,null,null,-5759]
[12,null,"Total Operating Expenses",null,{"$f":"SUM(E21:E28)-1","v":4304013},null,{"$f":"SUM(G21:G28)","v":-1533.6098276460739},null,{"$f":"SUM(I21:I28)","v":-13203.947408787952},null,{"$f":"SUM(K21:K28)","v":4289276.442763566},null,{"$f":"SUM(M21:M28)","v":-308205},null,{"$f":"SUM(O21:O28)","v":3981071.442763566}]
[]
[13,null,"Net Operating Income",null,{"$f":"E18-E29","v":1618192},null,{"$f":"G18-G29","v":5458.9048276460744},null,{"$f":"I18-I29","v":13918.947408787952},null,{"$f":"K18-K29","v":1637568.8522364339},null,{"$f":"M18-M29","v":509801},null,{"$f":"O18-O29","v":2147369.8522364339}]
[]
[]
["Source/Notes"]
["Col.(A):  Per Company amounts are from FPL MFR Schedule C-1 "]
["Col. (B):  Company May 3, 2016 Notice of Filing Adjustments. Also see Exhibit RCS-2, Schedule E, page 2"]
["Col. (C):  Company June 16, 2016 Second Notice of Filing Adjustments. Also see Exhibit RCS-2, Schedule F"]
["Col. (D):  Sum of columns A, B and C"]
["Col. (E):  See Exhibit RCS-2, Schedule C-1, page 2"]
["Col. (F):  Sum of columns D and E"]

{"sheet":"SchC1p2","index":7,"n_rows":60,"n_cols":18,"rows_kept":60,"cut":false,"hidden":false,"merged":[]}
["Schedule C-1, page 2 of 2",null,null,null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G3","v":"Exhibit No. RCS-2"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Net Operating Income-Summary of Adjustments"]
["(Thousands of Dollars)"]
[]
[]
[null,null,null,null,null,null,null,null,"Jurisdictional"]
["Line",null,null,null,null,null,"Total",null,"Separation",null,"Jurisdictional"]
["No.",null,"Adjustment Title",null,"Reference (a)",null,"Adjustment",null,"Factor",null,"Amount"]
[]
[null,null,"Revenue at Current Rates"]
[1,null,"Revenue at Current Rates - Sales Forecast Adjustment",null,"Dismukes Testimony",null,{"$f":"'C-6'!E15","v":206500},null,1,null,{"$f":"ROUND(G15*I15,0)","v":206500}]
[{"$f":"A15+1","v":2},null,"less amount in FPL Corrections",null,"Exh. RCS-2, Sch. C-6",null,{"$f":"-'C-6'!$E$16","v":-4903.8990000000003},null,1,null,{"$f":"ROUND(G16*I16,0)","v":-4904}]
[{"$f":"A16+1","v":3},null,"subtotal",null,null,null,{"$f":"SUM(G15:G16)","v":201596.101},null,null,null,{"$f":"SUM(K15:K16)","v":201596}]
[4]
[5,null,"Other Operating and Maintenance Expense"]
[6,null,"Rate Case Expense",null,"Exh. RCS-2, Sch. C-2",null,{"$f":"'SchC-2'!I19","v":-326},null,1,null,{"$f":"ROUND(G20*I20,0)","v":-326}]
[7,null,"2017 Employee Count Adjustment",null,"Exh. HWS-2",null,-17743,null,0.96745400000000004,null,{"$f":"ROUND(G21*I21,0)","v":-17166}]
[{"$f":"A21+1","v":8},null,"2017 Employee Incentive Compensation Adjustment",null,"Exh. HWS-3",null,-28216,null,0.96746699999999997,null,{"$f":"ROUND(G22*I22,0)","v":-27298}]
[9,null,"Benefit Expense Adjustment",null,"Exh. HWS-4",null,-2681,null,0.96816899999999995,null,{"$f":"ROUND(G23*I23,0)+1","v":-2595}]
[10,null,"Distribution Vegetative Mgt. - Tree Trimming",null,"Exh. HWS-6",null,-4647,null,1,null,-4647]
[11,null,"Pole Inspection Expense",null,"Exh. HWS-7",null,-1664,null,0.99935799999999997,null,-1663]
[12,null,"Directors & Officers Liability Insurance",null,"Exh. HWS-8",null,-1391,null,0.98479700000000003,null,{"$f":"ROUND(G26*I26,0)+1","v":-1369}]
[13]
[14,null,"Uncollectible Expense - on Revenue Adjustment",null,"Exh. RCS-2, Sch. C-6",null,{"$f":"'C-6'!$E$22","v":133.05342665999999},null,1,null,133]
[15,null,"Generation Overhaul Expense Normalization",null,"Exh. RCS-2, Sch. C-3",null,{"$f":"'C-3'!$M$33/1000","v":-3803.3186310069336},null,{"$f":"'C-3'!$I$60","v":0.94732816532790864},null,{"$f":"ROUND(G29*I29,0)","v":-3603}]
[16,null,"subtotal",null,null,null,{"$f":"SUM(G20:G29)","v":-60338.265204346935},null,null,null,{"$f":"SUM(K20:K29)","v":-58534}]
[17]
[18,null,"Depreciation & Amortization Expense"]
[19,null,"Depreciation Expense - New Depreciation Rates",null,"Pous Testimony",null,null,null,null,null,{"$f":"ROUND(G33*I33,0)","v":0}]
[20,null,"Production",null,"Exh RCS-2, Sch C-7",null,{"$f":"'C7'!$M$31/1000","v":-211361.984},null,{"$f":"'C7'!R31","v":0.95059518137784804},null,{"$f":"ROUND(G34*I34,0)","v":-200920}]
[21,null,"Transmission",null,"Exh RCS-2, Sch C-7",null,{"$f":"'C7'!$M$33/1000","v":-16064.331},null,{"$f":"'C7'!R33","v":0.89674086323795554},null,{"$f":"ROUND(G35*I35,0)","v":-14406}]
[22,null,"Distribution",null,"Exh RCS-2, Sch C-7",null,{"$f":"'C7'!$M$34/1000","v":-62688.777999999998},null,{"$f":"'C7'!R34","v":1},null,-62689]
[23,null,"General",null,"Exh RCS-2, Sch C-7",null,{"$f":"'C7'!$M$35/1000","v":-2513.3850000000002},null,{"$f":"'C7'!R35","v":0.96745351419595016},null,-2432,null,"CHECK TOTALS FOR DEPRECIATION EXPENSE ADJUSTMENT"]
[24,null,"Depreciation Expense - New Depreciation Rates Excess Reserve",null,"Pous Testimony",null,null,null,null,null,null,null,null,null,null,null,"TOTAL","JURIS"]
[25,null,"Transmission",null,"Exh RCS-2, Sch C-7",null,{"$f":"'C7'!$O$33/1000","v":-93969.523000000001},null,{"$f":"'C7'!R33","v":0.89674086323795554},null,-84266,null,"RATES ",null,null,null,{"$f":"SUM(G34:G37)","v":-292628.478},{"$f":"SUM(K34:K37)","v":-280447}]
[26,null,"Distribution",null,"Exh RCS-2, Sch C-7",null,{"$f":"'C7'!$O$34/1000","v":-129923.58875},null,{"$f":"'C7'!R34","v":1},null,-129924,null,"EXCESS RESERVE FLOWBACK",null,null,null,{"$f":"SUM(G39:G41)","v":-230781.66849999997},{"$f":"SUM(K39:K41)","v":-220854}]
[27,null,"General",null,"Exh RCS-2, Sch C-7",null,{"$f":"'C7'!$O$35/1000","v":-6888.5567499999997},null,{"$f":"'C7'!R35","v":0.96745351419595016},null,-6664,null,"JURISDICTIONAL ADJUSTMENT",null,null,null,null,{"$f":"SUM(R39:R40)","v":-501301}]
[28,null,null,null,null,null,null,null,null,null,null,null,"COMPARE C-7:"]
[29,null,"Storm Hardening",null,"Exh. HWS-9",null,-856,null,1,null,{"$f":"ROUND(G43*I43,0)","v":-856},null,"RATES ",null,null,null,{"$f":"'C7'!M39/1000","v":-292628.478}]
[30,null,null,null,null,null,null,null,null,null,null,null,"EXCESS RESERVE FLOWBACK",null,null,null,{"$f":"'C7'!O39/1000","v":-230781.6685}]
[31,null,"subtotal",null,null,null,{"$f":"SUM(G33:G44)","v":-524266.14649999997},null,null,null,{"$f":"SUM(K33:K44)","v":-502157},null,"JURISDICTIONAL ADJUSTMENT",null,null,null,null,{"$f":"'C7'!$T$39/1000","v":-501299.84507452406}]
[32]
[33,null,"Taxes Other Than Income Expense",null,null,null,null,null,null,null,null,null,"Differences - all should be zero or minimal rounding:"]
[34,null,"Payroll Tax Expense - Base Payroll",null,"Exh. HWS-5",null,-1152,null,0.98637520000000001,null,{"$f":"ROUND(G48*I48,0)","v":-1136},null,"RATES ",null,null,null,{"$f":"Q39-Q43","v":0}]
[35,null,"Payroll Tax Expense  - Incentive Compensation",null,"Exh. HWS-5",null,-1775,null,0.98637520000000001,null,{"$f":"ROUND(G49*I49,0)","v":-1751},null,"EXCESS RESERVE FLOWBACK",null,null,null,{"$f":"Q40-Q44","v":0}]
[36,null,"subtotal",null,null,null,null,null,null,null,{"$f":"SUM(K48:K49)","v":-2887},null,"JURISDICTIONAL ADJUSTMENT",null,null,null,null,{"$f":"R41-R45","v":-1.1549254759447649}]
[37]
[38,null,"Income Tax Expense"]
[39,null,"Impact of other adjustments",null,"Exh. RCS-2, Sch. C-4",null,null,null,"Various",null,{"$f":"'SchC-4'!G26","v":297058}]
[40,null,"Interest Synchronization Adjustment",null,"Exh. RCS-2, Sch. C-5",null,null,null,"Various",null,{"$f":"'SchC-5'!E25","v":-41685}]
[41,null,"subtotal",null,null,null,null,null,null,null,{"$f":"K53+K54","v":255373}]
[]
[]
["Source/Notes:"]
["Jurisdictional Separation Factors from FPL MFR Schedule C-4."]
["(a)",null,"References beginning with Exh. HWS refer to exhibits presented with the testimony of OPC witness Helmuth W. Schultz, III."]

{"sheet":"SchC-2","index":8,"n_rows":35,"n_cols":18,"rows_kept":35,"cut":false,"hidden":false,"merged":[[23,6,23,8]]}
["Schedule C-2",null,null,null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G3","v":"Exhibit No. RCS-2"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Rate Case Expense"]
[]
[null,null,null,null,"Total"]
["Line",null,null,null,"Rate Case",null,"Amortization",null,"Amortization"]
["No.",null,"Description",null,"Expense",null,"Period (Years)",null,"Expense",null,"Reference"]
[]
[1,null,"Rate Case Expense Authorized in 2010 Rate Case",null,3207000,null,null,null,null,null,"(a)"]
[{"$f":"A12+1","v":2},null,"O&M CPI-U Compound Multiplier, 2010 - 2013 ",null,1.072066,null,null,null,null,null,"(b)"]
[{"$f":"A13+1","v":3},null,"Compound Inflation Multiplier, 2014 - 2017 ",null,{"$f":"$I$31","v":1.0529999999999999},null,null,null,null,null,"(c)"]
[4,null,"OPC Recommended Rate Case Expense - Current Case",null,{"$f":"E12*E13*E14","v":3620335.7920859996},null,4,null,{"$f":"E15/G15","v":905083.94802149991}]
[5,null,"FPL Estimated Rate Case Expense in Filing",null,4925000,null,4,null,{"$f":"E16/G16","v":1231250},null,"(d)"]
[6,null,"Reduction to Rate Case Expense, per OPC",null,{"$f":"E15-E16","v":-1304664.2079140004},null,null,null,{"$f":"I15-I16","v":-326166.05197850009}]
[]
[{"$f":"A17+1","v":7},null,"Rounded Adjustment to Test Year Amortization Expense ($000)",null,null,null,null,null,{"$f":"ROUND(I17/1000,0)","v":-326}]
[]
["Source/Notes:"]
["(a)",null,"Commission Order No. PSC-10-0153-FOF-EI"]
["(b)",null,"MFR Schedule C-40 from FPL's 2013 rate case, Docket No. 120015-EI"]
["(c )",null,"O&M CPI-U Compound Multiplier, 2014 - 2017 ",null,null,null,"Inflation Rate",null,null,null,null,null,null,"WORKPAPER"]
[null,null,null,null,"Year",null,"Per FPL",null,"Per OPC",null,null,null,null,null,"FPL",null,null,"OPC"]
[null,null,null,null,2014,null,1.6E-2,"(d)",{"$f":"G26","v":1.6E-2},null,"(d)",null,null,1,1.0160990000000001,null,null,{"$f":"O26","v":1.0160990000000001}]
[null,null,null,null,{"$f":"E26+1","v":2015},null,1E-3,"(d)",{"$f":"G27","v":1E-3},null,"(d)",null,null,1,{"$f":"N27+G27","v":1.0009999999999999},null,null,{"$f":"N27+I27","v":1.0009999999999999}]
[null,null,null,null,{"$f":"E27+1","v":2016},null,0.02,"(d)",1.44E-2,null,"(e)",null,null,1,1.02,null,null,1.0144]
[null,null,null,null,2017,null,2.5000000000000001E-2,"(d)",2.06E-2,null,"(e)",null,null,1,1.0249999999999999,null,null,1.0206]
[]
[null,null,"Compound Inflation Factor 2014 - 2017",null,null,null,{"$f":"O31","v":1.0633938360044999},null,{"$f":"ROUND(R31,4)","v":1.0529999999999999},null,null,null,null,null,{"$f":"O26*O27*O28*O29","v":1.0633938360044999},null,null,{"$f":"R26*R27*R28*R29","v":1.0530158444879674}]
[]
["(d)",null,"MFR Schedule C-10",null,null,null,null,null,null,null,null,null,null,"check FPL by including 2013"]
["(e)",null,"2016 and 2017 general price inflation factors are from the Direct Testimony of OPC witness David Dismukes",null,null,null,null,null,null,null,null,null,null,null,1.0149999999999999]
["(f)",null,"MFR Schedule C-10 and FPL response to OPC Fourth Set of Interrogatories, Interrogatory No. 128",null,null,null,null,null,null,null,null,null,null,null,{"$f":"O31*O34","v":1.0793447435445673}]

{"sheet":"C-3","index":9,"n_rows":60,"n_cols":13,"rows_kept":60,"cut":false,"hidden":false,"merged":[[40,8,40,12]]}
["Schedule C-3",null,null,null,null,null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,null,null,null,null,"January 2017 Rate Change"]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,null,null,"Exhibit No. RCS-2"]
["Projected Test Year Ended December 31, 2017"]
[]
["Generation Overhaul Expense Normalization"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Four-Year"]
["Line",null,null,null,null,null,null,null,null,null,null,null,"Escalated"]
["No",null,"Description",null,{"$f":"G9-1","v":2014},null,{"$f":"I9-1","v":2015},null,{"$f":"K9-1","v":2016},null,2017,null,"Average"]
[null,null,null,null,"(A)",null,"(B)",null,"(C )",null,"(D)",null,"(E)"]
[1,null,"Steam Plant Overhaul Expense",null,16842966,null,9430036,null,16191801,null,4660307]
[2,null,"  -  Less Retired Units"]
[]
[3,null,"Subtotal",null,{"$f":"SUM(E11:E13)","v":16842966},null,{"$f":"SUM(G11:G13)","v":9430036},null,{"$f":"SUM(I11:I13)","v":16191801},null,{"$f":"SUM(K11:K13)","v":4660307}]
[4,null,"O&M Compound Multiplier, 2014 - 2017 ",null,{"$f":"$I$46","v":1.0363319366399997},null,{"$f":"$K$46","v":1.0352966399999999},null,{"$f":"$M$46","v":1.0206},null,1]
[]
[5,null,"Steam Plant Overhaul Expense - Existing Plants",null,{"$f":"E14*E15","v":17454903.573541667},null,{"$f":"G14*G15","v":9762884.585879039},null,{"$f":"I14*I15","v":16525352.100599999},null,{"$f":"K14*K15","v":4660307},null,{"$f":"AVERAGE(E17:K17)","v":12100861.815005176}]
[]
[6,null,"Other Production Plant Overhaul Expense",null,28667337,null,25439543,null,25697300,null,42803842]
[7,null,"  -  Less"]
[8,null,"  -  Plus Port Everglades Modernized Unit 5",null,{"$f":"AVERAGE(145537,850171)","v":497854},null,{"$f":"AVERAGE(145537,850171)","v":497854}]
[]
[9,null,"Subtotal",null,{"$f":"SUM(E19:E22)","v":29165191},null,{"$f":"SUM(G19:G22)","v":25937397},null,{"$f":"SUM(I19:I22)","v":25697300},null,{"$f":"SUM(K19:K22)","v":42803842}]
[10,null,"O&M Compound Multiplier, 2014 - 2017 ",null,{"$f":"E15","v":1.0363319366399997},null,{"$f":"G15","v":1.0352966399999999},null,{"$f":"I15","v":1.0206},null,1]
[]
[11,null,"Other Production Plant Overhaul Expense - Existing Plants",null,{"$f":"E23*E24","v":30224818.871505488},null,{"$f":"G23*G24","v":26852899.964446075},null,{"$f":"I23*I24","v":26226664.379999999},null,{"$f":"K23*K24","v":42803842},null,{"$f":"AVERAGE(E26:K26)","v":31527056.30398789}]
[]
[12,null,"Central Maintenance Overhaul Support",null,1183932,null,1096447,null,1074365,null,1074365,null,{"$f":"AVERAGE(E28:K28)","v":1107277.25}]
[13,null,"Total",null,{"$f":"E17+E26+E28","v":48863654.445047155},null,{"$f":"G17+G26+G28","v":37712231.550325111},null,43826381.480599999,null,48538514]
[]
[14,null,"OPC Recommended Normalized Generation Overhaul Expense",null,null,null,null,null,null,null,null,null,{"$f":"SUM(M17:M28)","v":44735195.368993066}]
[15,null,"2017 Generation Overhaul Expense in 2017 Base Rate Change, per FPL (Lines 1, 6 and 12 for 2017)",null,null,null,null,null,null,null,null,null,{"$f":"K11+K23+$K$28","v":48538514}]
[16,null,"Reduction to Generation Overhaul Expense",null,null,null,null,null,null,null,null,null,{"$f":"M31-M32","v":-3803318.6310069337}]
[]
[{"$f":"A33+1","v":17},null,"Jurisdictional Factor",null,null,null,null,null,null,null,null,null,{"$f":"ROUND($I$60,6)","v":0.94732799999999995}]
[{"$f":"A35+1","v":18},null,"Reduction to Jurisdictional Generation Overhaul Expense (stated in $000)",null,null,null,null,null,null,null,null,null,{"$f":"M33/1000*M35","v":-3602.9902320745364}]
[]
["Notes and Source"]
["Lines 1, 6,& 12:  FPL Responses to Staff's 6th Set of Interrogatories, Interrogatory 153"]
["Lines 4 and 10:  MFR Sch. C-40, ad modified to reflect OPC witness Dismuke's recommendations for 2016 and 2017 general inflation"]
[null,null,null,null,null,null,"Inflation",null,"Factor"]
[null,null,null,null,"Year",null,"Rate",null,{"$f":"E43","v":2014},null,{"$f":"I42+1","v":2015},null,{"$f":"K42+1","v":2016}]
[null,null,null,null,2014,null,1.6E-2]
[null,null,null,null,2015,null,1E-3]
[null,null,null,null,2016,null,1.44E-2]
[null,null,null,null,2017,null,2.06E-2,null,{"$f":"(1+G44)*K46","v":1.0363319366399997},null,{"$f":"(1+G45)*(1+G46)","v":1.0352966399999999},null,{"$f":"1+G46","v":1.0206}]
[]
[null,null,"Calculation of Compound Multipliers",null,2014,null,"(1+0.001)*(1+0.0144)*(1+0.0206)"]
[null,null,null,null,2015,null,"(1+0.0144)*(1+0.0206)"]
[null,null,null,null,2016,null,"(1+0.0206)"]
[]
[null,null,"Line 8:",null,2016,null,145537]
[null,null,null,null,2017,null,850171]
[null,null,null,null,"Average",null,{"$f":"AVERAGE(G52:G53)","v":497854}]
[]
[null,null,"Jurisdictional Factor Calculation:"]
[null,null,"(Figures taken from MFR Schedule C-4, in $000)",null,"Total Company",null,"FPSC Jurisdictional",null,"Jurisdictional Factor"]
[null,null,"Steam Power Generation",null,446375.44062000001,null,422962.42975283705,null,0.94754861326007744]
[null,null,"Other Power Generation",null,2504438.0587350833,null,2372426.3088160399,null,0.94728887406154572]
[null,null,"Total",null,{"$f":"SUM(E58:E59)","v":2950813.4993550833},null,{"$f":"SUM(G58:G59)","v":2795388.7385688769},null,{"$f":"G60/E60","v":0.94732816532790864}]

{"sheet":"SchC-4","index":10,"n_rows":32,"n_cols":7,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
["Schedule C-4",null,null,null,null,null,{"$f":"'SchA-1'!G1","v":"Docket No: 160021-EI"}]
[null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,{"$f":"'SchA-1'!G3","v":"Exhibit No. RCS-2"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Income Tax Expense - Impact of Other Adjustments"]
["(Thousands of Dollars)"]
[]
[]
[]
["Line"]
["No.",null,"Description",null,null,null,"Amount"]
[]
[null,null,"OPC Jurisdictional Operating Income Adjustments (1):"]
[1,null,"Revenue at Current Rates",null,null,null,{"$f":"SchC1p2!$K$15","v":206500}]
[]
[null,null,"Pre-Tax Operating Expenses:"]
[{"$f":"A15+1","v":2},null,{"$f":"SchC1p2!$C$19","v":"Other Operating and Maintenance Expense"},null,null,null,{"$f":"SchC1p2!$K$30","v":-58534}]
[{"$f":"A18+1","v":3},null,{"$f":"SchC1p2!$C$32","v":"Depreciation & Amortization Expense"},null,null,null,{"$f":"SchC1p2!$K$45","v":-502157}]
[{"$f":"A19+1","v":4},null,{"$f":"SchC1p2!$C$47","v":"Taxes Other Than Income Expense"},null,null,null,{"$f":"SchC1p2!$K$50","v":-2887}]
[5,null,"Subtotal Pre-Tax Operating Expenses",null,null,null,{"$f":"SUM(G18:G20)","v":-563578}]
[]
[{"$f":"A21+1","v":6},null,"Net Increase in Taxable Income",null,null,null,{"$f":"G15-G21","v":770078}]
[{"$f":"A23+1","v":7},null,"Composite Income Tax Rate (2)",null,null,null,0.38574999999999998]
[]
[{"$f":"A24+1","v":8},null,"Adjustment to Income Tax Expense",null,null,null,{"$f":"ROUND(G24*G23,0)","v":297058}]
[]
[]
["Notes and Source"]
["(1)",null,"Exhibit RCS-2, Schedule C-1, Page 2"]
["(2)",null,"Calculated using Florida state income tax rate of 5.50% and Federal income tax rate of 35%"]
[null,null,"FPL used these same income tax rates in its filing. See, e.g., MFR Schedule C-44"]

{"sheet":"SchC-5","index":11,"n_rows":44,"n_cols":7,"rows_kept":44,"cut":false,"hidden":false,"merged":[]}
["Schedule C-5",null,null,null,null,null,{"$f":"'SchA-1'!G1","v":"Docket No: 160021-EI"}]
[null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,{"$f":"'SchA-1'!G3","v":"Exhibit No. RCS-2"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Interest Synchronization Adjustment"]
["(Thousands of Dollars)"]
[]
[]
["Line"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[]
[1,null,"Adjusted Jurisdictional Rate Base, per OPC",null,{"$f":"ROUND('SchB-1p1'!$O$29,0)","v":32725587},null,"Exh. RCS-2, Sch. B-1"]
[]
[2,null,"Weighted Cost of Debt, per OPC",null,{"$f":"SchD!S24+SchD!S25+SchD!S28","v":1.7115339620504769E-2},null,"Exh. RCS-2, Sch. D"]
[]
[3,null,"Interest Deduction for Income Taxes",null,{"$f":"ROUND(E13*E15,0)","v":560110},null,"Line 1 x Line 2"]
[]
[4,null,"Interest Deduction, per Company",null,{"$f":"$E$35","v":452048.47479374422},null,"(a)"]
[]
[5,null,"Increase (Reduction) in Deductible Interest",null,{"$f":"E17-E19","v":108061.52520625578}]
[]
[6,null,"Composite Income Tax Rate",null,{"$f":"'SchC-4'!G24","v":0.38574999999999998},null,"(b)"]
[]
[7,null,"Increase (Reduction) to Income Tax Expense",null,{"$f":"-ROUND(E21*E23,0)","v":-41685}]
[]
[]
[]
["Notes and Source"]
["(a)",null,"Per Company amount calculated as the per Company rate base times the per FPL"]
[null,null,"weighted Cost of Debt (long term debt, short term debt and customer deposits):"]
[]
[{"$f":"A25+1","v":8},null,"Per Company Rate Base",null,{"$f":"'SchB-1p1'!$E$29","v":32536116},null,"Exh. RCS-2, Sch. B-1"]
[{"$f":"A33+1","v":9},null,"Per Company weighted Cost of Debt",null,{"$f":"E41","v":1.389374425619039E-2},null,"Exh. RCS-2, Sch. D"]
[{"$f":"A34+1","v":10},null,"Interest Deduction, per Company",null,{"$f":"E33*E34","v":452048.47479374422}]
[]
[{"$f":"A35+1","v":11},null,"Per Company weighted Cost of Debt:",null,"Wtd.Cost Rate",null,"Interest Deduction"]
[{"$f":"A37+1","v":12},null,{"$f":"SchD!C14","v":"Long Term Debt"},null,{"$f":"SchD!S14","v":1.3288583022281548E-2},null,{"$f":"E38*$E$33","v":432358.87868858303}]
[{"$f":"A38+1","v":13},null,{"$f":"SchD!C15","v":"Short Term Debt"},null,{"$f":"SchD!S15","v":3.4851645625176819E-4},null,{"$f":"E39*$E$33","v":11339.371848516455}]
[14,null,{"$f":"SchD!C18","v":"Customer Deposits"},null,{"$f":"SchD!S18","v":2.5664477765707431E-4},null,8350.2242566447785]
[15,null,"Per Company weighted Cost of Debt",null,{"$f":"SUM(E38:E40)","v":1.389374425619039E-2},null,{"$f":"SUM(G38:G40)","v":452048.47479374427}]
[]
["(b)",null,"Calculated using Florida state income tax rate of 5.50% and Federal income tax rate of 35%"]
[null,null,"FPL used these same income tax rates in its filing. See, e.g., MFR Schedule C-44"]

{"sheet":"C-6","index":12,"n_rows":33,"n_cols":7,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
["Schedule C-6",null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,"January 2017 Rate Change"]
["Florida Power & Light Company",null,null,null,null,null,"Exhibit No. RCS-2"]
["Projected Test Year Ended December 31, 2017"]
[]
[{"$f":"'RCS-2 Contents'!B19","v":"Revenue at Current Rates - Adjustment for Sales Forecast"}]
["(Thousands of Dollars)"]
[]
[]
[]
["Line"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[]
[null,null,"Revenue at Current Rates"]
[1,null,"OPC Forecast Adjustment",null,206500,null,"(a)"]
[{"$f":"A15+1","v":2},null,"Less: Amount in FPL May 3, 2016 Adjustments",null,{"$f":"'Ep2'!$G$14","v":4903.8990000000003},null,"(b)"]
[{"$f":"A16+1","v":3},null,"Net Increase to Revenue at Current Rates",null,{"$f":"E15-E16","v":201596.101}]
[]
[null,null,"Pre-Tax Operating Expenses:"]
[null,null,"Uncollectibles Expense"]
[{"$f":"A17+1","v":4},null,"Bad Debt Rate",null,6.6E-4,null,"(c )"]
[{"$f":"A21+1","v":5},null,"Increase in Uncollectibles Expense",null,{"$f":"E21*E17","v":133.05342665999999}]
[]
[]
[]
[]
["Notes and Source"]
["(a)",null,"Testimony of OPC witness David Dismukes"]
["(b)",null,"FPL May 3, 2016 Notice of Identified Adjustments, item 4"]
[null,null,"See Exhibit RCS-2, Schedule E, page 2, Revenue from Sales"]
["(c )",null,"Bad Debt Rate from MFR Schedule C-44, line 5"]
[null,null,"As corrected per FPL's May 3, 2016 Notice of Identified Corrections, item 5, NOI Multiplier,"]
[null,null,"Bad Debt Rate "]

{"sheet":"C7","index":13,"n_rows":54,"n_cols":28,"rows_kept":54,"cut":false,"hidden":false,"merged":[[5,3,5,4],[5,6,5,8],[5,10,5,12]]}
["Schedule C-7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"January 2017 Rate Change"]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit No. RCS-2"]
["Test Year Ended December 31, 2017"]
["Annual Depreciation Accruals - New Depreciation Rates",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,"FP&L Existing",null,null,"FP&L Proposed",null,null,null,"Per OPC",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Linked to Detail by Plant Acct"]
["Line No.","Function","Original Cost (Based on 12/31/2017 Electric Plant)","Annual Depr. Rate","Annual Depr. Accruals",null,"Annual Depr. Rate","Annual Depr. Accruals","Increase/ Decrease",null,"Annual Depr. Rate","Annual Depr. Accruals","Difference",null,"Excess Depreciation Reserve for Amortization","Excess Depreciation Reserve Annual Amortization",null,"Total OPC Adjustments",null,null,null,null,null,null,null,null,null,"Per FPL"]
[null,null,"(A)","(B)","(C )",null,"(D)","(E)","(F)",null,"(1)",-2,-3,null,-4,-5,null,-6]
[null,"I. Calculated Depreciation Expense on 12/31/2017 Plant"]
[1,"Steam",3243194416.8700008,2.5,80638814,null,3.785439114022779,122769149.99999999,42130336,null,3.7769578155052068,122494085.00000001,-275064.9999999702,null,null,0,null,-275064.9999999702,null,null,null,null,null,"CALCULATED",null,3.7769578155052068,null,3.785439114022779]
[2,"Nuclear",7822373927.1100016,2,160192998,null,4.1556628975942935,325071491,164878493,null,4.0053700694893157,313315023.99999994,-11756467.00000006,null,null,0,null,-11756467.00000006,null,null,null,null,null,null,null,4.0053700694893157,null,4.1556628975942935]
[3,"Combined Cycle",10884506010.900002,3.8,412097322,null,4.3306407247876946,471368850,59271528,null,2.4999386063960523,272105967.88198805,-199262882.11801195,null,null,0,null,-199262882.11801195,null,null,null,null,null,null,null,2.9296399241845896,null,4.3306407247876946]
[4,"Peaker Plants",527598852.93000007,3.3,17181142,null,3.3117477232874539,17472743,291601,null,3.0847238106731263,16274967.441170001,-1197775.5588299986,null,null,0,null,-1197775.5588299986,null,null,null,null,null,null,null,3.0847238106731263,null,3.3117477232874539]
[5,"Solar",1051134800.52,3.3,34687449,null,3.1783789275621386,33409047,-1278402,null,3.1753599246708535,33377313.209980998,-31733.790019001812,null,null,0,null,-31733.790019001812,null,null,null,null,null,null,null,3.1753599246708535,null,3.1783789275621386]
[6,"Total Production",23528808008.330006,3,704797725,null,4.1229937388096918,970091281,265293556,null,3.2197438870041104,757567357.53313899,-212523923.46686098,null,0,0,null,-212523923.46686098,null,null,null,null,null,null,null,3.418292274815963,null,4.1229937388096918]
[7]
[8,"Transmission",5577625822.3599997,2.8,153559713,null,2.499582464658948,139417357,-14142356,null,2.2117054268047647,123360653,-16056704,null,375878092,-93969523,null,-110026227,null,null,null,null,null,null,null,2.2117054268047647,null,2.499582464658948]
[9,"Distribution",16015951571.960001,3.4,537116945,null,3.1901002179258833,510924905.99999994,-26192039,null,2.7452239102031299,439673732,-71251173.99999994,null,519694355,-129923588.75,null,-201174762.74999994,null,null,null,null,null,null,null,2.7452239102031299,null,3.1901002179258833]
[10,"General",858008961.75999999,4.4000000000000004,37489110,null,3.9394785493458229,33801079,-3688031,null,3.5950343570113064,30845716.961508002,-2955362.0384919979,null,27554227,-6888556.75,null,-9843918.7884919979,null,null,null,null,null,null,null,3.5950343570113064,null,3.9394785493458229]
[11,"Total Trans., Dist."]
[12,"and General Plant",22451586356.079998,3.2,728165768,null,3.0471937757517544,684143342,-44022426,null,2.6451587542306667,593880101.96150804,-90263240.038491935,null,923126674,-230781668.5,null,-321044908.53849196,null,null,null,null,null,null,null,2.6447199914263564,null,3.0471937757517544]
[13]
[14,"Grand Total",45980394364.410004,3.1,1432963493,null,3.5976955958438217,1654234623,221271130,null,2.9391819669574253,1351447459.494647,-302787163.50535291,null,923126674,-230781668.5,null,-533568832.00535297,null,null,null,null,null,null,null,3.0405676997384834,null,3.5976955958438217]
[]
[null,"II. Depreciation Expense Adjustment for Ratemaking"]
[null,"Function","FPL New Depreciation Rates Expense Adjustment ",null,"Depreciation Expense -Clauses",null,"Depreciation Expense - Base Rates","Jurisdictional Factors","FPL New Depreciation Rates Juris. Expense Adjustment ",null,"OPC New Depreciation Rates Expense Adjustment","Ratio of FPL Base Rates Depreciation Expense Adj to Total Exp. Adj.","OPC Depreciation Expense Adjustment - Base Rates",null,"Excess Depreciation Reserve Annual Amortization","OPC Total Depreciation Expense Adjustment After Clauses",null,"Jurisdictional Factors",null,"OPC New Depreciation Rates Juris. Expense Adjustment "]
[null,null,"(G)",null,"(H)",null,"(I)","(J)","(K)",null,"(7) = (3)","(8)=I/G","(9)=(8)x(7)",null,"(10)=(5)","(11)=(9)+(10)",null,"(12)=(J)",null,"(13)=(11)x(12)"]
[15,"Steam",42675782.524595201,null,15102236.150742924,null,27573546.373852275,0.95059518137784804,26211280.316482607,null,-275065,0.64611700000000005,-177724,null,null,-177724,null,0.95059518137784804,null,-168943.57801519666]
[16,"Nuclear",162509137.60243928,null,3416927.9818460327,null,159092209.62059325,0.95059518137784804,151232287.86009046,null,-11756467,0.97897400000000001,-11509276,null,null,-11509276,null,0.95059518137784804,null,-10940662.306747714]
[17,"Other",51998277.301652655,null,211996.03220814886,null,51786281.269444503,0.95059518137784804,49227789.436211854,null,-200492391,0.995923,-199674984,null,null,-199674984,null,0.95059518137784804,null,-189810077.63209891]
[18,"Total Production",257183197.42868716,null,18731160.164797105,null,238452037.26389003,null,226671357.61278492,null,-212523923,null,-211361984,null,0,-211361984,null,0.95059518137784804,null,-200919683.51686183]
[19]
[20,"Transmission",-7892671.728449448,null,3749.7816229122473,null,-7896421.5100723598,0.89674086323795554,-7081043.8414330482,null,-16056704,1.000475,-16064331,null,-93969523,-110033854,null,0.89674086323795554,null,-98671853.221359164]
[21,"Distribution",-24863168.100407872,null,-2987852.8873187653,null,-21875315.213089108,1,-21875315.213089108,null,-71251174,0.87982800000000005,-62688778,null,-129923588.75,-192612366.75,null,1,null,-192612366.75]
[22,"General",-3124406.3941829833,null,-467256.77208343329,null,-2657149.62209955,0.96745351419595016,-2570668.7396446504,null,-2955362,0.85044900000000001,-2513385,null,-6888556.75,-9401941.75,null,0.96745351419595016,null,-9095941.5863031223]
[23,"Total Trans., Dist."]
[24,"and General Plant",-35880246.223040305,null,-3451359.8777792864,null,-32428886.345261015,null,-31527027.794166807,null,-90263240,null,-81266494,null,-230781668.5,-312048162.5,null,null,null,-300380161.55766225]
[25]
[26,"Grand Total",221302951.20564684,null,15279800.287017819,null,206023150.91862902,null,195144329.81861812,null,-302787163,null,-292628478,null,-230781668.5,-523410146.5,null,null,null,-501299845.07452404]
[27]
[28,"Compare FPL Total  Jurisdictional Adjustment (based on MFR Schedule C-2) ",null,null,null,null,null,null,195144329.818618,"(a)"]
[]
["Notes and Source"]
["Columns A-F, Line Nos. 1-16: FPL Exhibit NWA-1, Page 7 of 762 "]
["Excess Depreciation Reserve is being amortized over 4 years per recommendation of OPC witness Pous."]
["(a): MFR Schedule C-2 for Projected Test Year Ended 12/31/17, Page 3 of 3, Line 15"]
["Cols.G, H and I: FPL response to OPC Fifth Set of Interrogatories, No. 167, Attachment 2"]
["Cols. I, J, and K: FPL response to OPC's Fifth Set of Interrogatories, No. 168, Attachment 2"]
["OPC Depreciation Rate Recommendations from OPC witness Jack Pous are summarized in columns (1) through (6) above."]
[]
["WORKPAPER BELOW THIS POINT AND ON OTHER TABS OF THIS EXCEL"]
[null,"C:\\Cases\\FL OPC FPL 2016 rate case\\Testimony Jack Pous Depreciation rates\\[2016-07-04 OPC Dep templet_please fill in yellow in OPC Adj 2017 tab UPDATED_C7.xlsm]C7"]
[null,"C:\\Cases\\FL OPC FPL 2016 rate case\\Testimony Jack Pous Depreciation rates\\[2016-07-01 OPC Dep templet_please fill in yellow in OPC Adj 2017 tab and return.xlsm]OPC Adj 2017 Summary"]
[null,"OPC Adj 2017 Summary"]

{"sheet":"SchD","index":14,"n_rows":61,"n_cols":22,"rows_kept":61,"cut":false,"hidden":false,"merged":[]}
["Schedule D",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G1","v":"Docket No: 160021-EI"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G3","v":"Exhibit No. RCS-2"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Cost of Capital"]
["(Thousands of Dollars)"]
[null,null,null,null,"Jurisdictional",null,"OPC",null,null,null,null,null,"Per"]
[null,null,null,null,"Capital ",null,"Adjustments",null,null,null,"OPC",null,"Citizens",null,null,null,null,null,"Per OPC"]
["Line",null,null,null,"Structure Per",null,"to",null,"Adjusted",null,"Rate Base ",null,"Adjusted",null,null,null,"Cost",null,"Weighted"]
["No.",null,"Description",null,"Company",null,"Cap. Struct.",null,"Amounts",null,"Adjustments",null,"Amounts",null,"Ratio",null,"Rate",null,"Cost Rate"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)",null,"(D)",null,"(E)",null,"(F)",null,"(G)",null,"(H)"]
[null,null,"Per Company"]
[1,null,"Long Term Debt",null,9358417,null,null,null,{"$f":"SUM(E14:G14)","v":9358417},null,null,null,{"$f":"SUM(I14:K14)","v":9358417},null,{"$f":"I14/$I$21","v":0.28763166714895128},null,4.6199999999999998E-2,null,{"$f":"O14*Q14","v":1.3288583022281548E-2}]
[{"$f":"A14+1","v":2},null,"Short Term Debt",null,612939,null,null,null,612939,null,null,null,{"$f":"SUM(I15:K15)","v":612939},null,{"$f":"I15/$I$21","v":1.8838727364960443E-2},null,1.8499999999999999E-2,null,{"$f":"O15*Q15","v":3.4851645625176819E-4}]
[{"$f":"A15+1","v":3},null,"Preferred Stock",null,0,null,null,null,0,null,null,null,0,null,0,null,0,null,0]
[4,null,"Common Equity",null,14682574,null,null,null,14682574,null,null,null,14682574,null,0.45127004253580982,null,0.115,null,5.1896054891618131E-2]
[5,null,"Customer Deposits",null,407328,null,null,null,407328,null,null,null,407328,null,1.2519257446686551E-2,null,2.0500000000000001E-2,null,2.5664477765707431E-4,null,{"$f":"SUM(S14:S20)","v":6.607796651191393E-2}]
[6,null,"Deferred Taxes",null,7368582,null,null,null,7368582,null,null,null,7368582,null,0.22647393519478279,null,0,null,0]
[7,null,"Investment Tax Credits",null,106275,null,null,null,106275,null,null,null,106275,null,3.2663703088091495E-3,null,{"$f":"(Q14*(M14/($M$24+$M$27)))+(Q17*(M17/(M14+M17)))","v":8.8222502919597434E-2},null,2.8816736410540157E-4,null,{"$f":"SUM(S14:S20)","v":6.607796651191393E-2},"this sch"]
[8,null,"Total",null,{"$f":"SUM(E14:E20)","v":32536115},null,{"$f":"SUM(G14:G20)","v":0},null,{"$f":"SUM(I14:I20)","v":32536115},null,null,null,{"$f":"SUM(M14:M20)","v":32536115},null,{"$f":"SUM(O14:O20)","v":1},null,null,null,{"$f":"U20+U22","v":6.6068672732787159E-2},null,{"$f":"'SchA-1'!K16","v":6.6068672732787159E-2},"sch A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U21-U20","v":-9.2937791267705405E-6},"diff"]
[null,null,"Per OPC"]
[{"$f":"A21+1","v":9},null,"Long Term Debt",null,{"$f":"E14","v":9358417},null,{"$f":"M37","v":2210809.7746137027},null,{"$f":"SUM(E24:G24)","v":11569226.774613703},null,{"$f":"$I$56*O24","v":67371.432026758339},null,{"$f":"SUM(I24:K24)","v":11636598.206640461},null,{"$f":"I24/$I$31","v":0.35558107581724807},null,4.6199999999999998E-2,null,{"$f":"O24*Q24","v":1.642784570275686E-2}]
[{"$f":"A24+1","v":10},null,"Short Term Debt",null,{"$f":"E15","v":612939},null,{"$f":"M38","v":144799.22538629652},null,757738.22538629652,null,{"$f":"$I$56*O25","v":4412.5601771164111},null,{"$f":"SUM(I25:K25)","v":762150.78556341294},null,{"$f":"I25/$I$31","v":2.3289142707612648E-2},null,{"$f":"Q15","v":1.8499999999999999E-2},null,{"$f":"O25*Q25","v":4.3084914009083397E-4}]
[11,null,"Preferred Stock",null,{"$f":"E16","v":0},null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[12,null,"Common Equity",null,14682574,null,{"$f":"M39","v":-2355609},null,12326965,null,71783.992203874761,null,12398748.992203875,null,0.37887021852486075,null,8.7499999999999994E-2,null,3.3151144120925312E-2]
[13,null,"Customer Deposits",null,407328,null,0,null,407328,null,2372.0055971944348,null,409700.00559719442,null,1.2519257446686551E-2,null,2.0500000000000001E-2,null,2.5664477765707431E-4]
[14,null,"Deferred Taxes",null,7368582,null,0,null,7368582,null,42909.688868396392,null,7411491.688868396,null,0.22647393519478279,null,0,null,0]
[15,null,"Investment Tax Credits",null,106275,null,0,null,106275,null,618.87445705141454,null,106893.87445705141,null,3.2663703088091495E-3,null,{"$f":"(Q24*(M24/($M$24+$M$27)))+(Q27*(M27/(M24+M27)))","v":6.7504802844813541E-2},null,2.2049568371431435E-4,null,"check # column D","diff"]
[16,null,"Total",null,{"$f":"SUM(E24:E30)","v":32536115},null,{"$f":"SUM(G24:G30)","v":-9.3132257461547852E-10},null,{"$f":"SUM(I24:I30)","v":32536115},null,{"$f":"SUM(K24:K30)","v":189468.55333039173},null,{"$f":"SUM(M24:M30)","v":32725583.553330388},null,{"$f":"SUM(O24:O30)","v":0.99999999999999989},null,null,null,{"$f":"SUM(S24:S30)","v":5.0486979425144393E-2},null,{"$f":"SUM(K24:K30)","v":189468.55333039173},{"$f":"K31-U31","v":0}]
[]
[null,null,null,null,null,null,null,null,"Capitalization",null,null,null,"Adjs. To",null,null,null,null,null,null,null,"check # column E"]
[null,null,null,null,"Per FPL",null,"Effective",null,"Ratio",null,"Revised",null,"Reflect OPC",null,null,null,null,null,null,null,{"$f":"'SchB-1p1'!$O$29","v":32725586.553330392},{"$f":"M31-U34","v":-3.0000000037252903}]
[null,null,"Ratio of Debt & Equity Components",null,"Amounts",null,"FPL Ratio",null,"Per OPC^",null,"Allocations",null,"Cap. Struct.",null,null,null,null,null,null,null,"from Sch B-1p1"]
[null,null,null,null,"(a)",null,"(b)",null,"(c )",null,"(d)",null,"(e) = (d - a)"]
[{"$f":"A31+1","v":17},null,"Long Term Debt",null,{"$f":"E24","v":9358417},null,{"$f":"E37/$E$41","v":0.37959128625740401},null,{"$f":"K47","v":0.46926501270238469},null,{"$f":"$E$41*I37","v":11569226.774613703},null,{"$f":"K37-E37","v":2210809.7746137027}]
[{"$f":"A37+1","v":18},null,"Short Term Debt",null,{"$f":"E25","v":612939},null,{"$f":"E38/$E$41","v":2.4861715758907402E-2},null,{"$f":"K48","v":3.0734987297615288E-2},null,{"$f":"$E$41*I38","v":757738.22538629652},null,{"$f":"K38-E38","v":144799.22538629652}]
[19,null,"Common Equity",null,{"$f":"E27","v":14682574},null,{"$f":"E39/$E$41","v":0.5955469979836886},null,0.5,null,{"$f":"$E$41*I39","v":12326965},null,{"$f":"K39-E39","v":-2355609}]
[]
[null,null,null,null,{"$f":"SUM(E37:E40)","v":24653930},null,{"$f":"SUM(G37:G40)","v":1},null,{"$f":"SUM(I37:I40)","v":1},null,{"$f":"SUM(K37:K40)","v":24653930},null,{"$f":"SUM(M37:M40)","v":0}]
[]
[]
[null,null,null,null,"Per FPL",null,"Long/Short",null,"Per OPC",null,"OPC Adjusted"]
[null,null,"^ Ratio of Debt Components",null,"Amounts",null,"Term Ratio",null,"Debt Ratio",null,"Debt Ratio"]
[null,null,null,null,"(f)",null,"(g)",null,"(h)",null,"(i) = (g x h)"]
[{"$f":"A39+1","v":20},null,"Long Term Debt",null,{"$f":"E37","v":9358417},null,{"$f":"E47/E49","v":0.93853002540476937},null,null,null,{"$f":"G47*$I$49","v":0.46926501270238469}]
[{"$f":"A47+1","v":21},null,"Short Term Debt",null,{"$f":"E38","v":612939},null,{"$f":"E48/E49","v":6.1469974595230577E-2},null,null,null,{"$f":"G48*$I$49","v":3.0734987297615288E-2}]
[22,null,null,null,{"$f":"E47+E48","v":9971356},null,{"$f":"G47+G48","v":1},null,0.5,null,{"$f":"K47+K48","v":0.5}]
[]
["Notes and Source"]
["The per Company amounts are from MFR Sch. D-1a."]
["Column (c):  Capitalization Ratio per OPC sponsored by OPC Witness Kevin O'Donnell"]
["Column (D): OPC rate base adjustments are from Schedule B-1, page 1, col. E. This includes the FPL update/filing correction rate base adjustments in columns B and C."]
[null,null,null,null,"FPL Updates",null,"OPC Adjs",null,"Rate Base Adjs"]
[null,null,"Rate Base Adjustments",null,{"$f":"'SchB-1p1'!G29+'SchB-1p1'!I29","v":5724.5533303917473},null,{"$f":"'SchB-1p1'!$M$29","v":183744},null,{"$f":"SUM(E56:G56)","v":189468.55333039176}]
["Column (G), Lines 9&10, debt cost rates are sponsored by OPC Witness Kevin O'Donnell"]
["Column (G):  Lines 1 - 3 and 5 based on per-FPL Cost rates.  Return on Equity on line 4 sponsored by OPC witness Randall Woolridge. Lines 7 and 15 are  fall-out calculations."]
[]
["FPL Weighted Cost of Debt for Interest Synchronization",null,null,null,null,null,{"$f":"S14+S15+S18","v":1.389374425619039E-2},null,"Col. H, lines 1, 2 and 5"]
["OPC Weighted Cost of Debt for Interest Synchronization",null,null,null,null,null,{"$f":"S24+S25+S28","v":1.7115339620504769E-2},null,"Col. H, lines 9, 10 and 13"]

{"sheet":"Ep1","index":15,"n_rows":45,"n_cols":9,"rows_kept":45,"cut":false,"hidden":false,"merged":[]}
["Schedule E, page 1 of 3",null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,{"$f":"'SchA-1'!G3","v":"Exhibit No. RCS-2"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Company Rate Base Adjustments from May 3, 2016 Notice of Identified Adjustments"]
["(Thousands of Dollars)"]
[]
[]
[null,null,null,null,null,null,"FPL May 3, 2016"]
["Line ",null,null,null,null,null,"Notice of"]
["No.",null,"Rate Base Components",null,null,null,"Filing Adjustments"]
[null,null,null,null,null,null,"(A)"]
[]
[1,null,"Plant in Service"]
[2,null,"Accumulated Depreciation & Amortization",null,null,null,{"$f":"I37","v":690.10853178979767}]
[]
[3,null,"Net Plant in Service",null,null,null,{"$f":"G15+G16","v":690.10853178979767}]
[]
[4,null,"Construction Work in Progress"]
[5,null,"Plant Held For Future Use"]
[6,null,"Nuclear Fuel"]
[]
[7,null,"Total Net Plant",null,null,null,{"$f":"SUM(G18:G22)","v":690.10853178979767}]
[]
[8,null,"Working Capital Allowance",null,null,null,{"$f":"$I$43","v":-6410.7346478656546}]
[9,null,"Other Rate Base Items"]
[]
[10,null,"Total Rate Base",null,null,null,{"$f":"SUM(G24:G27)","v":-5720.6261160758568}]
[]
["Source/Notes:"]
["Schedule E, page 3 of 3"]
[null,null,"Description",null,"Page 3 Column Reference",null,"Dollars",null,"Thousands of $"]
[null,null,"Accumulated Depreciation & Amortization"]
[{"$f":"A29+1","v":11},null,{"$f":"'Ep3'!$K$11","v":"Depreciation Co Adj"},null,{"$f":"'Ep3'!K10","v":"(9)"},null,{"$f":"'Ep3'!$K$26","v":1327.9200214737571},null,{"$f":"G35/1000","v":1.327920021473757}]
[{"$f":"A35+1","v":12},null,{"$f":"'Ep3'!$L$11","v":"Dismantlement Co Adj"},null,{"$f":"'Ep3'!L10","v":"(10)"},null,{"$f":"'Ep3'!$L$26","v":688780.61176832381},null,{"$f":"G36/1000","v":688.78061176832387}]
[{"$f":"A36+1","v":13},null,"Accumulated Depreciation & Amortization",null,null,null,{"$f":"SUM(G35:G36)","v":690108.53178979759},null,{"$f":"SUM(I35:I36)","v":690.10853178979767}]
[]
[null,null,"Working Capital Allowance"]
[{"$f":"A37+1","v":14},null,"Pension Debit",null,{"$f":"'Ep3'!D10","v":"(2)"},null,{"$f":"'Ep3'!$D$26","v":-3527563.757062146},null,{"$f":"G40/1000","v":-3527.5637570621461}]
[{"$f":"A40+1","v":15},null,"Uncollectible Accounts Expense",null,{"$f":"'Ep3'!H10","v":"(6)"},null,{"$f":"'Ep3'!$H$26","v":30106.729973622205},null,30.106729973622205]
[16,null,"DSM Adj",null,{"$f":"'Ep3'!J10","v":"(8)"},null,{"$f":"'Ep3'!$J$26","v":-2913277.6207771301},null,-2913.2776207771303]
[17,null,"Working Capital Allowance",null,null,null,{"$f":"SUM(G40:G42)","v":-6410734.647865654},null,{"$f":"SUM(I40:I42)","v":-6410.7346478656546}]
[]
[{"$f":"A43+1","v":18},null,"Total Rate Base",null,null,null,{"$f":"G43+G37","v":-5720626.1160758566},null,{"$f":"I43+I37","v":-5720.6261160758568}]

{"sheet":"Ep2","index":16,"n_rows":73,"n_cols":9,"rows_kept":73,"cut":false,"hidden":false,"merged":[]}
["Schedule E, page 2 of 3",null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,{"$f":"'SchA-1'!G3","v":"Exhibit No. RCS-2"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Company Net Operating Income Adjustments from May 3, 2016 Notice of Identified Adjustments"]
["(Thousands of Dollars)"]
[]
[null,null,null,null,null,null,"FPL May 3, 2016"]
["Line",null,null,null,null,null,"Notice of"]
["No.",null,"Description",null,"Reference",null,"Filing Adjustments"]
[null,null,null,null,null,null,"(A)"]
[null,null,"Operating Revenues:"]
[1,null,"Revenue From Sales",null,"Line 14",null,{"$f":"$I$37","v":4903.8990000000003}]
[2,null,"Other Operating Revenues",null,"Line 18",null,{"$f":"$I$43","v":-978.60400000000004}]
[]
[3,null,"Total Operating Revenues",null,"Line 19",null,{"$f":"SUM(G14:G16)","v":3925.2950000000001}]
[]
[null,null,"Operating Expenses:"]
[4,null,"Other Operation & Maintenance",null,"Line 22",null,{"$f":"$I$50","v":-3632.4558074165143}]
[5,null,"Fuel & Interchange"]
[6,null,"Purchased Power"]
[7,null,"Deferred Costs"]
[8,null,"Depreciation & Amortization",null,"Line 25",null,{"$f":"$I$55","v":-1380.2711868998213}]
[9,null,"Taxes Other Than Income Taxes"]
[10,null,"Income Taxes",null,"Line 31",null,{"$f":"$I$63","v":3479.1171666702617}]
[11,null,"(Gain)/Loss on Disposal of Plant"]
[12,null,"Total Operating Expenses",null,null,null,{"$f":"SUM(G20:G27)","v":-1533.6098276460739}]
[]
[13,null,"Net Operating Income",null,null,null,{"$f":"G17-G28","v":5458.9048276460744}]
[]
["Source/Notes:"]
["Schedule E, page 3 of 3"]
[null,null,"Description",null,"Page 3 Column Reference",null,"NOI Dollars (a)",null,"Thousands of NOI $"]
[null,null,null,null,null,null,"(B)",null,"(C )"]
[null,null,"Revenues (Decrease) Increase"]
[{"$f":"A30+1","v":14},null,{"$f":"'Ep3'!$I$11","v":"Retail Base Revenues"},null,{"$f":"'Ep3'!$I$10","v":"(7)"},null,{"$f":"-'Ep3'!$I$38","v":4903899},"(a)",{"$f":"G37/1000","v":4903.8990000000003}]
[]
[null,null,"Other Operating Revenues"]
[{"$f":"A37+1","v":15},null,{"$f":"'Ep3'!$C$11","v":"Aviation gains"},null,{"$f":"'Ep3'!$C$10","v":"(1)"},null,{"$f":"-'Ep3'!$C$38","v":-1229710},"(a)",{"$f":"G40/1000","v":-1229.71}]
[{"$f":"A40+1","v":16},null,{"$f":"'Ep3'!$F$11","v":"Late Payment charges"},null,{"$f":"'Ep3'!$F$10","v":"(4)"},null,{"$f":"-'Ep3'!$F$38","v":244983},"(a)",244.983]
[{"$f":"A41+1","v":17},null,{"$f":"'Ep3'!$G$11","v":"Returned Checks"},null,{"$f":"'Ep3'!$G$10","v":"(5)"},null,{"$f":"-'Ep3'!$G$38","v":6123},"(a)",6.1230000000000002]
[18,null,"Other Operating Revenues",null,null,null,{"$f":"SUM(G40:G42)","v":-978604},null,{"$f":"SUM(I40:I42)","v":-978.60400000000004}]
[]
[{"$f":"A43+1","v":19},null,"Total Operating Revenues",null,null,null,{"$f":"G43+G37","v":3925295},null,{"$f":"I43+I37","v":3925.2950000000001}]
[]
[null,null,"Other Operation & Maintenance"]
[{"$f":"A45+1","v":20},null,{"$f":"'Ep3'!$E$11","v":"WCEC Water Reclamation"},null,{"$f":"'Ep3'!$E$10","v":"(3)"},null,{"$f":"'Ep3'!$E$42","v":-4031220.807416514},null,{"$f":"G48/1000","v":-4031.2208074165142}]
[{"$f":"A48+1","v":21},null,{"$f":"'Ep3'!$H$11","v":"Uncollectible Accounts Expense"},null,{"$f":"'Ep3'!$H$10","v":"(6)"},null,{"$f":"'Ep3'!$H$42","v":398765},null,398.76499999999999]
[22,null,"Other Operation & Maintenance",null,null,null,{"$f":"SUM(G48:G49)","v":-3632455.807416514},null,{"$f":"SUM(I48:I49)","v":-3632.4558074165143}]
[]
[null,null,"Depreciation & Amortization"]
[{"$f":"A50+1","v":23},null,{"$f":"'Ep3'!$K$11","v":"Depreciation Co Adj"},null,{"$f":"'Ep3'!$K$10","v":"(9)"},null,{"$f":"'Ep3'!$K$42","v":-2709.9633631733013},null,{"$f":"G53/1000","v":-2.7099633631733013}]
[{"$f":"A53+1","v":24},null,{"$f":"'Ep3'!$L$11","v":"Dismantlement Co Adj"},null,{"$f":"'Ep3'!$L$10","v":"(10)"},null,{"$f":"'Ep3'!$L$42","v":-1377561.2235366479},null,-1377.561223536648]
[{"$f":"A54+1","v":25},null,"Depreciation & Amortization",null,null,null,{"$f":"SUM(G53:G54)","v":-1380271.1868998213},null,{"$f":"SUM(I53:I54)","v":-1380.2711868998213}]
[]
[null,null,"Income Taxes"]
[{"$f":"A55+1","v":26},null,"Revenue",null,null,null,"Line 19",null,{"$f":"$I$45","v":3925.2950000000001}]
[{"$f":"A58+1","v":27},null,"Pre-Tax Expenses",null,null,null,"Lines 22 + 25",null,{"$f":"I50+I55","v":-5012.7269943163355}]
[28,null,"Synchronized Interest (c )",null,null,null,"Line 37",null,{"$f":"G73","v":-81.07629906088124}]
[29,null,"Taxable Income",null,null,null,null,null,{"$f":"I58-I59-I60","v":9019.0982933772175}]
[30,null,"Combined State and Federal Income Tax Rate Used",null,null,null,null,null,{"$f":"G66","v":0.38574999999999998}]
[31,null,"Income Tax Expense",null,null,null,"Line 29 x Line 30",null,{"$f":"I61*I62","v":3479.1171666702617}]
[]
["(a)",null,"Page 3, lines 22-28 state the income statement amounts as net operating income impacts"]
[{"$f":"A63+1","v":32},null,"Combined State and Federal Income Tax Rate Used",null,null,null,0.38574999999999998]
[{"$f":"A66+1","v":33},null,"NOI factor: 1 minus Income Tax Rate",null,null,null,{"$f":"1-G66","v":0.61424999999999996}]
[34,null,"1 divided by NOI factor",null,null,null,{"$f":"1/G67","v":1.6280016280016281}]
[]
["(c )",null,"Synchronized Interest "]
[{"$f":"A68+1","v":35},null,"Rate Base",null,"Page 1",null,{"$f":"'Ep1'!$G$29","v":-5720.6261160758568}]
[{"$f":"A71+1","v":36},null,"FPL Interest",null,"Page 3",null,{"$f":"'Ep3'!$C$32","v":1.4172626809685066E-2}]
[37,null,"Synchronized Interest ",null,null,null,{"$f":"G71*G72","v":-81.07629906088124}]

{"sheet":"Ep3","index":17,"n_rows":54,"n_cols":13,"rows_kept":54,"cut":false,"hidden":false,"merged":[[8,2,8,12]]}
["Schedule E, page 3 of 3",null,null,null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G1","v":"Docket No: 160021-EI"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G3","v":"Exhibit No. RCS-2"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Company Rate Base and Net Operating Income Adjustments from May 3, 2016 Notice of Identified Adjustments"]
[]
[]
[null,null,2017]
[null,null,"(1)","(2)","(3)","(4)","(5)","(6)","(7)","(8)","(9)","(10)"]
["Line No.","Description","Aviation gains","Pension Debit","WCEC Water Reclamation","Late Payment charges","Returned Checks","Uncollectible Accounts Expense","Retail Base Revenues","DSM Adj","Depreciation Co Adj","Dismantlement Co Adj","Total"]
[null,"RATE BASE"]
[1,"PLANT IN SERVICE",null,null,null,0,null,null,null,null,0,null,{"$f":"SUM(C13:L13)","v":0}]
[{"$f":"+A13+1","v":2},"DEPRECIATION & AMORT RESERVE",null,null,null,0,null,null,null,null,{"$f":"-[1]Distribution!$O$42","v":1327.9200214737571},{"$f":"+[1]Dismantlement!$Q$44","v":724578.26976354443},{"$f":"SUM(C14:L14)","v":725906.18978501821}]
[3,"NET PLANT IN SERVICE",{"$f":"C13+C14","v":0},0,0,0,0,0,0,0,1327.9200214737571,724578.26976354443,{"$f":"M13+M14","v":725906.18978501821}]
[4]
[5,"FUTURE USE PLANT",0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C17:L17)","v":0}]
[6,"CWIP",0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C18:L18)","v":0}]
[7,"NUCLEAR FUEL",0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C19:L19)","v":0}]
[8,"NET UTILITY PLANT",{"$f":"C15+C17+C18+C19","v":0},0,0,0,0,0,0,0,1327.9200214737571,724578.26976354443,{"$f":"M15+M17+M18+M19","v":725906.18978501821}]
[9]
[10,"WORKING CAPITAL",null,{"$f":"'[1]Pension Debit Bal'!$E$36","v":-3646235.9227604866},0,0,0,{"$f":"+'[1]UAR-Late Pymt-Return Checks'!$AF$17","v":30106.729973622205},0,null,0,0,{"$f":"SUM(C22:L22)","v":-3616129.1927868645}]
[11,"RATE BASE - INCREASE/(DECREASE)",{"$f":"C20+C22","v":0},-3646235.9227604866,0,0,0,30106.729973622205,0,0,1327.9200214737571,724578.26976354443,{"$f":"M20+M22","v":-2890223.0030018464}]
[12]
[13,"JURISDICTIONAL FACTOR (2)",0,{"$f":"'[1]rate base'!$D$394","v":0.96745351419595016},0,1,1,1,1,0,1,{"$f":"[1]Dismantlement!$R$36","v":0.95059518137784804}]
[14,"JURISDICTIONAL RATE BASE",{"$f":"+C23*C25","v":0},-3527563.757062146,0,0,0,30106.729973622205,0,{"$f":"'[1]DSM peak adj - sep fac - RB'!$AE$553","v":-2913277.6207771301},1327.9200214737571,688780.61176832381,{"$f":"SUM(C26:L26)","v":-5720626.1160758566}]
[15]
[16,"PRE-TAX RATE OF RETURN (D-1a) (1)",{"$f":"[1]OCEC!$B$13","v":9.8659491370150329E-2},{"$f":"+C28","v":9.8659491370150329E-2},{"$f":"+D28","v":9.8659491370150329E-2},9.8659491370150329E-2,9.8659491370150329E-2,9.8659491370150329E-2,9.8659491370150329E-2,9.8659491370150329E-2,9.8659491370150329E-2,9.8659491370150329E-2]
[17]
[18,"RETURN ON RATE BASE",{"$f":"+C26*C28","v":0},-348027.64604752784,0,0,0,2970.314666016026,0,-287422.48828591336,131.01191389883996,67954.744822683802,{"$f":"SUM(C30:L30)","v":-564394.06293084263}]
[19]
[20,"COST OF DEBT (D-1a) (1)",{"$f":"[1]OCEC!$B$12","v":1.4172626809685066E-2},{"$f":"+C32","v":1.4172626809685066E-2},{"$f":"+D32","v":1.4172626809685066E-2},1.4172626809685066E-2,1.4172626809685066E-2,1.4172626809685066E-2,1.4172626809685066E-2,1.4172626809685066E-2,1.4172626809685066E-2,1.4172626809685066E-2,1.4172626809685066E-2]
[21,"INTEREST SYNC ADJUSTMENT",{"$f":"-C26*C32*0.38575","v":0},{"$f":"-D26*D32*0.38575","v":19285.511333848914},0,0,0,-164.59622621108326,0,15927.15325461258,-7.2598593216938587,-3765.6261401937795,{"$f":"-M26*M32*0.38575","v":31275.182362734937}]
[]
[null,"NET OPERATING INCOME"]
[{"$f":"+A33+1","v":22},"OPERATION AND MAINTENANCE EXPENSE",0,0,{"$f":"+-'[1]WCEC water reclam'!$K$80","v":-4243153.125},0,0,{"$f":"'[1]UAR-Late Pymt-Return Checks'!$Q$15","v":398765},0,0,0,0,{"$f":"SUM(C36:L36)","v":-3844388.125}]
[{"$f":"A36+1","v":23},"DEPRECIATION & AMORTIZATION",0,null,0,0,0,0,0,0,{"$f":"+[1]Distribution!$O$39","v":-2709.9633631733013},{"$f":"+[1]Dismantlement!$P$38","v":-1449156.5395270891}]
[24,"REVENUES",{"$f":"'[1]aviation gains'!$O$27","v":1229710},0,0,{"$f":"-'[1]UAR-Late Pymt-Return Checks'!$Q$21","v":-244983},{"$f":"-'[1]UAR-Late Pymt-Return Checks'!$Q$22","v":-6123},0,-4903899,0,0,0,{"$f":"SUM(C38:L38)","v":-3925295}]
[25,"TOTAL - INCREASE/(DECREASE)",{"$f":"SUM(C36:C38)","v":1229710},0,-4243153.125,-244983,-6123,398765,-4903899,0,-2709.9633631733013,-1449156.5395270891,{"$f":"SUM(M36:M38)","v":-7769683.125}]
[26]
[27,"JURISDICTIONAL FACTOR (2)",1,0,{"$f":"'[1]WCEC water reclam'!$M$80","v":0.95005310641871166},1,1,1,1,null,1,{"$f":"L25","v":0.95059518137784804}]
[28,"JURISDICTIONAL NET OPERATING INCOME",{"$f":"+C39*C41","v":1229710},0,-4031220.807416514,-244983,-6123,398765,-4903899,{"$f":"'[1]DSM peak adj - sep fac - NOI'!$AE$489","v":-450736.45835018158},-2709.9633631733013,-1377561.2235366479,{"$f":"SUM(C42:L42)","v":-9388758.4526665173}]
[]
[]
[]
[26,"SUBTOTAL (SUM OF LINES 18, 21, & 25)",{"$f":"+C30+C33+C42","v":1229710},{"$f":"+D30+D33+D42","v":-328742.13471367891},-4031220.807416514,-244983,-6123,401570.71843980491,-4903899,-722231.79338148236,-2586.211308596155,-1313372.1048541579,{"$f":"+M30+M33+M42","v":-9921877.3332346249}]
[27,"RAF and Bad Debt Multiplier (3)",1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001]
[28,"TOTAL REVENUE REQUIREMENT",{"$f":"+C46*C47","v":1231394.7027},{"$f":"+D46*D47","v":-329192.51143823669},-4036743.5799226752,-245318.62671000001,-6131.3885100000007,402120.87032406748,-4910617.3416300006,-723221.25093841506,-2589.7544180889322,-1315171.4246378082,{"$f":"+M46*M47","v":-9935470.3051811568}]
[]
[null,"Notes:"]
[null,"(1) Pre-Tax COC (debt/equity) was obtained from MFRs D-1a for the TY & SY "]
[null,"(2) Jurisdictional factors reflected in this calculation are the same as the jusridictional factors reflected in MFRs B-2 & C-3 for the TY & SY"]
[null,"(3) Refer to MFR C-44 for TY & SY"]
[null,"(4) Fukushima adjustment only applies to 2018. "]

{"sheet":"Fp1","index":18,"n_rows":45,"n_cols":9,"rows_kept":45,"cut":false,"hidden":false,"merged":[]}
["Schedule F, page 1 of 3",null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,{"$f":"'SchA-1'!G3","v":"Exhibit No. RCS-2"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Company Rate Base Adjustments from June 16, 2016 Second Notice of Identified Adjustments"]
["(Thousands of Dollars)"]
[]
[]
[null,null,null,null,null,null,"FPL June 16, 2016"]
["Line ",null,null,null,null,null,"Second Notice of"]
["No.",null,"Rate Base Components",null,null,null,"Filing Adjustments"]
[null,null,null,null,null,null,"(A)"]
[]
[1,null,"Plant in Service"]
[2,null,"Accumulated Depreciation & Amortization",null,null,null,{"$f":"$I$37","v":10669.329325496901}]
[]
[3,null,"Net Plant in Service",null,null,null,{"$f":"G15+G16","v":10669.329325496901}]
[]
[4,null,"Construction Work in Progress"]
[5,null,"Plant Held For Future Use"]
[6,null,"Nuclear Fuel"]
[]
[7,null,"Total Net Plant",null,null,null,{"$f":"SUM(G18:G22)","v":10669.329325496901}]
[]
[8,null,"Working Capital Allowance",null,null,null,{"$f":"$I$43","v":775.85012097070239}]
[9,null,"Other Rate Base Items"]
[]
[10,null,"Total Rate Base",null,null,null,{"$f":"SUM(G24:G27)","v":11445.179446467604}]
[]
["Source/Notes:"]
["Schedule F, page 3 of 3"]
[null,null,"Description",null,"Page 3 Column Reference",null,"Dollars",null,"Thousands of $"]
[null,null,"Accumulated Depreciation & Amortization"]
[{"$f":"A29+1","v":11},null,"Depreciation Co Adj ",null,{"$f":"'Fp3'!$E$9","v":"(3)"},null,{"$f":"'Fp3'!$E$25","v":10669329.325496901},null,{"$f":"G35/1000","v":10669.329325496901}]
[{"$f":"A35+1","v":12},null,null,null,null,null,null,null,{"$f":"G36/1000","v":0}]
[{"$f":"A36+1","v":13},null,"Accumulated Depreciation & Amortization",null,null,null,{"$f":"SUM(G35:G36)","v":10669329.325496901},null,{"$f":"SUM(I35:I36)","v":10669.329325496901}]
[]
[null,null,"Working Capital Allowance"]
[{"$f":"A37+1","v":14},null,{"$f":"'Fp3'!$D$10","v":"SJRPP - Def Credit - Dismantlement"},null,{"$f":"'Fp3'!D9","v":"(2)"},null,{"$f":"'Fp3'!$D$25","v":775850.12097070238},null,{"$f":"G40/1000","v":775.85012097070239}]
[{"$f":"A40+1","v":15}]
[16]
[17,null,"Working Capital Allowance",null,null,null,{"$f":"SUM(G40:G42)","v":775850.12097070238},null,{"$f":"SUM(I40:I42)","v":775.85012097070239}]
[]
[{"$f":"A43+1","v":18},null,"Total Rate Base",null,null,null,{"$f":"G43+G37","v":11445179.446467603},null,{"$f":"I43+I37","v":11445.179446467604}]

{"sheet":"Fp2","index":19,"n_rows":73,"n_cols":9,"rows_kept":73,"cut":false,"hidden":false,"merged":[]}
["Schedule F, page 2 of 3",null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,{"$f":"'SchA-1'!G3","v":"Exhibit No. RCS-2"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Company Net Operating Income Adjustments from June 16, 2016 Second Notice of Identified Adjustments"]
["(Thousands of Dollars)"]
[]
[null,null,null,null,null,null,"FPL June 16, 2016"]
["Line",null,null,null,null,null,"Notice of"]
["No.",null,"Description",null,"Reference",null,"Filing Adjustments"]
[null,null,null,null,null,null,"(A)"]
[null,null,"Operating Revenues:"]
[1,null,"Revenue From Sales",null,"Line 14",null,{"$f":"$I$37","v":715}]
[2,null,"Other Operating Revenues",null,"Line 18"]
[]
[3,null,"Total Operating Revenues",null,"Line 19",null,{"$f":"SUM(G14:G16)","v":715}]
[]
[null,null,"Operating Expenses:"]
[4,null,"Other Operation & Maintenance",null,"Line 22",null,{"$f":"$I$50","v":-19.027875717205951}]
[5,null,"Fuel & Interchange"]
[6,null,"Purchased Power"]
[7,null,"Deferred Costs"]
[8,null,"Depreciation & Amortization",null,"Line 25",null,{"$f":"$I$55","v":-21824.174116346705}]
[9,null,"Taxes Other Than Income Taxes"]
[10,null,"Income Taxes",null,"Line 31",null,{"$f":"$I$63","v":8639.2545832759588}]
[11,null,"(Gain)/Loss on Disposal of Plant"]
[12,null,"Total Operating Expenses",null,null,null,{"$f":"SUM(G20:G27)","v":-13203.947408787952}]
[]
[13,null,"Net Operating Income",null,null,null,{"$f":"G17-G28","v":13918.947408787952}]
[]
["Source/Notes:"]
["Schedule F, page 3 of 3"]
[null,null,"Description",null,"Page 3 Column Reference",null,"NOI Dollars (a)",null,"Thousands of NOI $"]
[null,null,null,null,null,null,"(B)",null,"(C )"]
[null,null,"Revenues (Decrease) Increase"]
[{"$f":"A30+1","v":14},null,{"$f":"'Fp3'!$C$10","v":"EDR"},null,{"$f":"'Fp3'!$C$9","v":"(1)"},null,{"$f":"'Fp3'!$C$37","v":715000},"(a)",{"$f":"G37/1000","v":715}]
[]
[null,null,"Other Operating Revenues"]
[{"$f":"A37+1","v":15}]
[{"$f":"A40+1","v":16}]
[{"$f":"A41+1","v":17}]
[18,null,"Other Operating Revenues",null,null,null,{"$f":"SUM(G40:G42)","v":0},null,{"$f":"SUM(I40:I42)","v":0}]
[]
[{"$f":"A43+1","v":19},null,"Total Operating Revenues",null,null,null,{"$f":"G43+G37","v":715000},null,{"$f":"I43+I37","v":715}]
[]
[null,null,"Other Operation & Maintenance"]
[{"$f":"A45+1","v":20},null,{"$f":"'Fp3'!$C$10","v":"EDR"},null,{"$f":"'Fp3'!$C$9","v":"(1)"},null,{"$f":"'Fp3'!$C$35","v":-19027.875717205952},null,{"$f":"G48/1000","v":-19.027875717205951}]
[{"$f":"A48+1","v":21}]
[22,null,"Other Operation & Maintenance",null,null,null,{"$f":"SUM(G48:G49)","v":-19027.875717205952},null,{"$f":"SUM(I48:I49)","v":-19.027875717205951}]
[]
[null,null,"Depreciation & Amortization"]
[{"$f":"A50+1","v":23},null,{"$f":"'Ep3'!$K$11","v":"Depreciation Co Adj"},null,{"$f":"'Fp3'!$E$9","v":"(3)"},null,{"$f":"'Fp3'!$E$41","v":-21824174.116346706},null,{"$f":"G53/1000","v":-21824.174116346705}]
[{"$f":"A53+1","v":24}]
[{"$f":"A54+1","v":25},null,"Depreciation & Amortization",null,null,null,{"$f":"SUM(G53:G54)","v":-21824174.116346706},null,{"$f":"SUM(I53:I54)","v":-21824.174116346705}]
[]
[null,null,"Income Taxes"]
[{"$f":"A55+1","v":26},null,"Revenue",null,null,null,"Line 19",null,{"$f":"$I$45","v":715}]
[{"$f":"A58+1","v":27},null,"Pre-Tax Expenses",null,null,null,"Lines 22 + 25",null,{"$f":"I50+I55","v":-21843.20199206391}]
[28,null,"Synchronized Interest (c )",null,null,null,"Line 37",null,{"$f":"G73","v":162.20825706466326}]
[29,null,"Taxable Income",null,null,null,null,null,{"$f":"I58-I59-I60","v":22395.993734999247}]
[30,null,"Combined State and Federal Income Tax Rate Used",null,null,null,null,null,{"$f":"G66","v":0.38574999999999998}]
[31,null,"Income Tax Expense",null,null,null,"Line 29 x Line 30",null,{"$f":"I61*I62","v":8639.2545832759588}]
[]
["(a)",null,"Page 3, lines 22-28 state the income statement amounts as net operating income impacts"]
[{"$f":"A63+1","v":32},null,"Combined State and Federal Income Tax Rate Used",null,null,null,0.38574999999999998]
[{"$f":"A66+1","v":33},null,"NOI factor: 1 minus Income Tax Rate",null,null,null,{"$f":"1-G66","v":0.61424999999999996}]
[34,null,"1 divided by NOI factor",null,null,null,{"$f":"1/G67","v":1.6280016280016281}]
[]
["(c )",null,"Synchronized Interest "]
[{"$f":"A68+1","v":35},null,"Rate Base",null,"Page 1",null,{"$f":"'Fp1'!$G$29","v":11445.179446467604}]
[{"$f":"A71+1","v":36},null,"FPL Interest",null,"Page 3",null,{"$f":"'Ep3'!$C$32","v":1.4172626809685066E-2}]
[37,null,"Synchronized Interest ",null,null,null,{"$f":"G71*G72","v":162.20825706466326}]

{"sheet":"Fp3","index":20,"n_rows":55,"n_cols":7,"rows_kept":55,"cut":false,"hidden":false,"merged":[[7,2,7,5]]}
["Schedule F, page 3 of 3",null,null,null,null,{"$f":"'SchA-1'!G1","v":"Docket No: 160021-EI"}]
[null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,{"$f":"'SchA-1'!G3","v":"Exhibit No. RCS-2"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Company Rate Base and Net Operating Income Adjustments from June 16, 2016 Second Notice of Identified Adjustments"]
[]
[null,null,2017]
[null,null,"(1)","(2)","(3)","Total"]
["Line No.","DESCRIPTION","EDR","SJRPP - Def Credit - Dismantlement","Depreciation Co Adj (4)"]
[null,"RATE BASE"]
[1,"PLANT IN SERVICE",null,null,0,{"$f":"SUM(C12:E12)","v":0}]
[{"$f":"+A12+1","v":2},"DEPRECIATION & AMORT RESERVE",null,0,11153114.473156346,{"$f":"SUM(C13:E13)","v":11153114.473156346}]
[3,"NET PLANT IN SERVICE",{"$f":"C12+C13","v":0},0,11153114.473156346,{"$f":"F12+F13","v":11153114.473156346}]
[4]
[5,"FUTURE USE PLANT",0,0,0,{"$f":"SUM(C16:E16)","v":0}]
[6,"CWIP",0,0,0,{"$f":"SUM(C17:E17)","v":0}]
[7,"NUCLEAR FUEL",0,0,0,{"$f":"SUM(C18:E18)","v":0}]
[8,"NET UTILITY PLANT",{"$f":"C14+C16+C17+C18","v":0},0,11153114.473156346,{"$f":"F14+F16+F17+F18","v":11153114.473156346}]
[9]
[10,"WORKING CAPITAL",null,816173,0,{"$f":"SUM(C21:E21)","v":816173}]
[11,"RATE BASE - INCREASE/(DECREASE)",{"$f":"C19+C21","v":0},816173,11153114.473156346,{"$f":"F19+F21","v":11969287.473156346}]
[12]
[13,"JURISDICTIONAL FACTOR (2)",0,0.95059518137784804,0.95662331370992071]
[14,"JURISDICTIONAL RATE BASE",{"$f":"+C22*C24","v":0},775850.12097070238,10669329.325496901,{"$f":"SUM(C25:E25)","v":11445179.446467603}]
[15]
[16,"PRE-TAX RATE OF RETURN (D-1a) (1)",{"$f":"D27","v":9.8659491370150329E-2},9.8659491370150329E-2,{"$f":"D27","v":9.8659491370150329E-2},9.8659491370150329E-2]
[17]
[18,"RETURN ON RATE BASE",{"$f":"+C25*C27","v":0},{"$f":"+D25*D27","v":76544.978314439097},1052630.6045141532,{"$f":"SUM(C29:E29)","v":1129175.5828285923}]
[19]
[20,"COST OF DEBT (D-1a) (1)",{"$f":"D31","v":1.4172626809685066E-2},1.4172626809685066E-2,{"$f":"D31","v":1.4172626809685066E-2},1.4172626809685066E-2]
[21,"INTEREST SYNC ADJUSTMENT",{"$f":"-C25*C31*0.38575","v":0},{"$f":"-D25*D31*0.38575","v":-4241.6430522037845},-58330.192110490061,-62571.835162693838]
[]
[null,"NET OPERATING INCOME"]
[{"$f":"+A32+1","v":22},"OPERATION AND MAINTENANCE EXPENSE",-19027.875717205952,0,0,{"$f":"SUM(C35:E35)","v":-19027.875717205952}]
[{"$f":"A35+1","v":23},"DEPRECIATION & AMORTIZATION",0,0,-22794378.49092095]
[24,"REVENUES",715000,0,0,{"$f":"SUM(C37:E37)","v":715000}]
[25,"TOTAL - INCREASE/(DECREASE)",{"$f":"SUM(C35:C37)","v":695972.12428279407},{"$f":"SUM(D35:D37)","v":0},-22794378.49092095,695972.12428279407," "]
[26]
[27,"JURISDICTIONAL FACTOR (2)",1,0,0.95743668225213163]
[28,"JURISDICTIONAL NET OPERATING INCOME",{"$f":"+C38*C40","v":695972.12428279407},0,-21824174.116346706,{"$f":"SUM(C41:E41)","v":-21128201.99206391}]
[]
[]
[]
[{"$f":"A41+1","v":29},"SUBTOTAL (SUM OF LINES 18, 21, & 25)",{"$f":"+C29+C32+C41","v":695972.12428279407},{"$f":"+D29+D32+D41","v":72303.335262235312},-20829873.703943044,{"$f":"+F29+F32+F41","v":-20061598.244398013}]
[{"$f":"A45+1","v":30},"RAF and Bad Debt Multiplier (3)",1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001]
[{"$f":"A46+1","v":31},"TOTAL REVENUE REQUIREMENT",{"$f":"+C45*C46","v":696925.60609306162},72402.390831544588,-20858410.630917449,{"$f":"+F45*F46","v":-20089082.63399284}]
[]
["Notes:"]
["(1) Pre-Tax COC (debt/equity) was obtained from MFRs D-1a for the TY & SY "]
["(2) Jurisdictional factors reflected in this calculation are the same as the jusridictional factors reflected in MFRs B-2 & C-3 for the TY & SY"]
["(3) Refer to MFR C-44 for TY & SY"]
["(4) Jurisdictional factor reflected for this adjustment is a composite rate.  Jurisdictional factors by function are reflected in the supporting tabs in this workbook."]
[]
["Source:","[Attachment No. 1 - Second Notice of Identified Adjustments Workpapers.xlsx]rev req"]

{"sheet":"RCS-3 Contents","index":21,"n_rows":26,"n_cols":20,"rows_kept":26,"cut":false,"hidden":false,"merged":[[3,0,3,4],[4,0,4,4],[5,0,5,4],[6,0,6,4],[7,0,7,4],[0,0,0,4],[0,5,0,7],[1,0,1,4],[1,5,1,7],[2,0,2,4],[2,5,2,7]]}
[]
[]
["Florida Power & Light Company"]
["Docket No. 160021-EI"]
["Exhibit RCS-3"]
["Accompanying the Direct Testimony of Ralph Smith",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule ",null,"Exhibit LA-1"]
["Revenue Requirement Schedules - 2018 Subsequent Year Adjustment"]
["CONTENTS"]
["Schedule Number","Description","No. of Pages","Confi- dential","Page No.",null,null,null,null,null,"Begin","End",null,"Range"]
[null,null,null,null,null,null,null,null,null,null,1,null,"-"]
[{"$f":"G11","v":"A-1"},"Calculation of Revenue Deficiency (Sufficiency)",1,"No",{"$f":"N11","v":2},null,"A-1",null,null,null,2,{"$f":"K10+C11","v":2},"-",{"$f":"IF(K11=L11,L11,K11&M11&L11)","v":2},null,null,null,{"$f":"$R$6&A11","v":"Schedule A-1"}]
["B-1","Adjusted Rate Base",2,"No",{"$f":"N12","v":"3-4"},null,"B-1",null,null,null,{"$f":"L11+1","v":3},{"$f":"L11+C12","v":4},"-","3-4",null,null,null,"Schedule B-1"]
["B-2","Plant Held for Future Use",1,"No",5,null,"B-2",null,null,null,{"$f":"L12+1","v":5},{"$f":"L12+C13","v":5},"-",5,null,null,null,"Schedule B-2"]
["C-1","Adjusted Net Operating Income",2,"No","6-7",null,"C-1",null,null,null,6,7,"-","6-7",null,null,null,"Schedule C-1"]
["C-2",{"$f":"'SchC-2'!$A$6","v":"Rate Case Expense"},1,"No",8,null,"C-2",null,null,null,8,8,"-",8,null,null,null,"Schedule C-2"]
["C-3",{"$f":"#REF!","v":{"$error":"#REF!"}},1,"No",9,null,"C-3",null,null,null,9,9,"-",9,null,null,null,"Schedule C-3"]
["C-4",{"$f":"'SchC-4'!$A$6","v":"Income Tax Expense - Impact of Other Adjustments"},1,"No",10,null,"C-4",null,null,null,10,10,"-",10,null,null,null,"Schedule C-4"]
["C-5",{"$f":"'SchC-5'!$A$6","v":"Interest Synchronization Adjustment"},1,"No",11,null,"C-5",null,null,null,11,11,"-",11,null,null,null,"Schedule C-5"]
["C-6","Revenue at Current Rates - Adjustment for Sales Forecast",1,"No",12,null,null,null,null,null,{"$f":"L18+1","v":12},{"$f":"L18+C19","v":12},"-",{"$f":"IF(K19=L19,L19,K19&M19&L19)","v":12},null,null,null,{"$f":"$R$6&A19","v":"Schedule C-6"}]
["C-7","Depreciation Expense - New Depreciation Rates",1,"No",13,null,null,null,null,null,13,13,"-",13,null,null,null,"Schedule C-7"]
["D","Capital Structure and Cost Rates",1,"No",14,null,"D",null,null,null,14,14,"-",14,null,null,null,"Schedule D"]
["E","Summary of FPL's May 3, 2016 Notice of Filing Adjustments",3,"No","15-17",null,null,null,null,null,15,17,"-","15-17",null,null,null,"Schedule E"]
["F","Summary of FPL's June 16, 2016 Second Notice of Filing Adjustments",3,"No","18-20",null,null,null,null,null,18,20,"-","18-20",null,null,null,"Schedule F"]
[]
[]
[null,"Total Pages (including Contents page)",{"$f":"SUM(C11:C25)+1","v":20}]

{"sheet":"18-SchA-1","index":22,"n_rows":36,"n_cols":12,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
["Schedule A-1",null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,"2018 Subsequent Year Adjustment"]
["Florida Power & Light Company",null,null,null,null,null,null,null,"Exhibit No. RCS-3"]
["Projected Year Ended December 31, 2018"]
[]
["Adjusted Rate Base-Summary of Adjustments -  January 2018 Step Increase (Decrease)"]
["(Thousands of Dollars)"]
[]
[null,null,null,null,"Per",null,"Per"]
["Line",null,null,null,"Company",null,"OPC",null,"Col. (B)"]
["No.",null,"Description",null,"Amount",null,"Amount",null,"Reference",null,"workpaper calcs"]
[null,null,null,null,"(A)",null,"(B)"]
[]
[1,null,"Jurisdictional Adjusted Rate Base",null,{"$f":"'18-SchB-1p1'!E28","v":33870897},null,{"$f":"'18-SchB-1p1'!$O$28","v":34269536.398072638},null,"Exh. RCS-3, Sch. B-1"]
[{"$f":"A14+1","v":2},null,"Required Rate of Return",null,{"$f":"'18-D'!$S$21","v":6.7050571468479273E-2},null,{"$f":"'18-D'!$S$31","v":5.1709747375483416E-2},null,"Exh. RCS-3, Sch. D",null,{"$f":"E17","v":2271063},"Required NOI"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"E14","v":33870897},"RB"]
[{"$f":"A15+1","v":3},null,"Jurisdictional Income Required",null,2271063,null,{"$f":"G14*G15","v":1772069.0698192699},null,"Line 1 x Line 2",null,{"$f":"E17/E14","v":6.7050571468479273E-2}]
[{"$f":"A17+1","v":4},null,"Jurisdictional Adj. Net Operating Income",null,{"$f":"'18-SchC-1p1'!E30","v":1575711},null,{"$f":"'18-SchC-1p1'!$O$30","v":2142473.3396659568},null,"Exh. RCS-3, Sch. C-1",null,{"$f":"SUM(SchD!S15:S21)","v":0.11885805622241953}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K17-K18","v":-5.1807484753940258E-2}]
[{"$f":"A18+1","v":5},null,"Income Deficiency (Sufficiency)",null,{"$f":"E17-E18","v":695352},null,{"$f":"G17-G18","v":-370404.26984668686},null,"Line 3 - Line 4"]
[]
[{"$f":"A20+1","v":6},null,"Earned Rate of Return",null,{"$f":"E18/E14","v":4.6521088591187885E-2},null,{"$f":"G18/G14","v":6.2518305318727693E-2},null,"Line 4 / Line 1"]
[]
[{"$f":"A22+1","v":7},null,"Net Operating Income Multiplier",null,1.6302399999999999,null,1.63025,null,"See below"]
[null,null,null,null,null,null,null,null,null,null,null," "]
[{"$f":"A24+1","v":8},null,"Revenue Deficiency (Sufficiency)",null,{"$f":"ROUND(E20*E24,0)+2","v":1133593},null,{"$f":"ROUND(G20*G24,0)","v":-603852},null,"Line 5 x Line 7",null,{"$f":"G26-E26","v":-1737445}]
[]
[{"$f":"A26+1","v":9},null,"2017 Revenue Increase (Decrease) Requested",null,871301,null,{"$f":"E28/'SchA-1'!$E$25*'SchA-1'!$G$25","v":-811834.36531140853}]
[]
[{"$f":"A28+1","v":10},null,"Rate Increase Requested (After 2017 Increase)",null,{"$f":"E26-E28","v":262292},null,{"$f":"IF(G26-G28>0,0,G26-G28)","v":0},null,"None if line 8 is less than zero"]
[]
[]
["Source/Notes:"]
["Col. (A):  MFR Schedule A-1"]
["Line 7:",null,"MFR Sch. A-1 and C-44"]
["Col. (B), Line 7: FPL's May 3, 2016 Notice of Identified Adjustments, Item No. 5, NOI Multiplier"]

{"sheet":"18-SchB-1p1","index":23,"n_rows":37,"n_cols":18,"rows_kept":37,"cut":false,"hidden":false,"merged":[]}
["Schedule B-1, page 1 of 2",null,null,null,null,null,null,null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!I2","v":"2018 Subsequent Year Adjustment"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!I3","v":"Exhibit No. RCS-3"}]
["Projected Year Ended December 31, 2018"]
[]
["Adjusted Rate Base-Summary of Adjustments -  January 2018 Step Increase"]
["(Thousands of Dollars)"]
[null,null,null,null,"Adjusted",null,null,null,null,null,"Amounts",null,null,null,"Adjusted"]
[null,null,null,null,"Juris. Total",null,"FPL May 3, 2016",null,"FPL June 15, 2016",null,"Before",null,null,null,"Juris. Total"]
["Line ",null,null,null,"Amount per",null,"Notice of",null,"Second Notice of",null,"OPC",null,"OPC",null,"Amount"]
["No.",null,"Rate Base Components",null,"Company",null,"Filing Adjustments",null,"Filing Adjustments",null,"Adjustments",null,"Adjustments",null,"per OPC"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)",null,"(D)",null,"(E)",null,"(F)"]
[]
[1,null,"Plant in Service",null,45511408,null,null,null,null,null,{"$f":"SUM(E14:J14)","v":45511408},null,{"$f":"'18-SchB1p2'!$K$16","v":-45335},null,{"$f":"K14+M14","v":45466073}]
[2,null,"Accumulated Depreciation & Amortization",null,-14227659,null,{"$f":"'18Ep1'!$G$16","v":1994.2514072543447},null,{"$f":"'18Fp1'!$G$16","v":33803.022716873376},null,{"$f":"SUM(E15:J15)","v":-14191861.725875871},null,{"$f":"-'18-SchB1p2'!$K$25","v":439500},null,{"$f":"K15+M15","v":-13752361.725875871}]
[]
[3,null,"Net Plant in Service",null,{"$f":"E14+E15+1","v":31283750},null,{"$f":"G14+G15","v":1994.2514072543447},null,{"$f":"I14+I15","v":33803.022716873376},null,{"$f":"K14+K15","v":31319546.274124131},null,{"$f":"M14+M15","v":394165},null,{"$f":"O14+O15","v":31713711.274124131}]
[]
[4,null,"Construction Work in Progress",null,807675,null,null,null,null,null,{"$f":"SUM(E19:J19)","v":807675},null,null,null,{"$f":"K19+M19","v":807675}]
[5,null,"Plant Held For Future Use",null,242917,null,null,null,null,null,242917,null,{"$f":"'18-SchB1p2'!$K$34","v":-14235},null,228682]
[6,null,"Nuclear Fuel",null,606781,null,null,null,null,null,606781,null,null,null,606781]
[]
[7,null,"Total Net Plant",null,{"$f":"SUM(E17:E21)","v":32941123},null,{"$f":"SUM(G17:G21)","v":1994.2514072543447},null,{"$f":"SUM(I17:I21)","v":33803.022716873376},null,{"$f":"SUM(K17:K21)","v":32976919.274124131},null,{"$f":"SUM(M17:M21)","v":379930},null,{"$f":"SUM(O17:O21)+1","v":33356850.274124131}]
[]
[8,null,"Working Capital Allowance",null,929774,null,{"$f":"'18Ep1'!$G$26","v":-14924.103957659123},null,{"$f":"'18Fp1'!$G$26","v":914.22790616696159},null,{"$f":"SUM(E25:J25)","v":915764.12394850783},null,{"$f":"'18-SchB1p2'!$K$40","v":-3078},null,{"$f":"K25+M25","v":912686.12394850783}]
[9,null,"Other Rate Base Items",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E26:M26)","v":0}]
[]
[10,null,"Total Rate Base",null,{"$f":"SUM(E23:E26)","v":33870897},null,{"$f":"SUM(G23:G26)","v":-12929.852550404778},null,{"$f":"SUM(I23:I26)","v":34717.250623040338},null,{"$f":"SUM(K23:K26)","v":33892683.398072638},null,{"$f":"SUM(M23:M26)","v":376852},null,{"$f":"SUM(O23:O26)","v":34269536.398072638},null,null,{"$f":"O28-E28","v":398639.39807263762}]
[]
[]
["Source/Notes:"]
["Col. (A):  Company MFR Schedule B-1"]
["Col. (B):  Company May 3, 2016 Notice of Filing Adjustments. Also see Exhibit RCS-3, Schedule E, page 1"]
["Col. (C):  Company June 16, 2016 Second Notice of Filing Adjustments. Also see Exhibit RCS-3, Schedule F"]
["Col. (D):  Sum of columns A, B and C"]
["Col. (E):  See Exhibit RCS-2, Schedule B-1, page 2"]
["Col. (F):  Sum of columns D and E"]

{"sheet":"18-SchB1p2","index":24,"n_rows":44,"n_cols":11,"rows_kept":44,"cut":false,"hidden":false,"merged":[]}
["Schedule B-1, page 2 of 2",null,null,null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!I2","v":"2018 Subsequent Year Adjustment"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!I3","v":"Exhibit No. RCS-3"}]
["Projected Year Ended December 31, 2018"]
[]
["Adjusted Rate Base-Summary of Adjustments"]
["(Thousands of Dollars)"]
[]
[]
[null,null,null,null,null,null,null,null,"Jurisdictional"]
["Line",null,null,null,null,null,"OPC",null,"Separation",null,"Jurisdictional"]
["No.",null,"Adjustment Title",null,"Reference",null,"Adjustments",null,"Factor",null,"Amount"]
[]
[null,null,"Plant in Service Adjustments:"]
[1,null,"Storm Hardening",null,"Exhibit HWS-9",null,-45335,null,1,null,{"$f":"ROUND(G15*I15,0)","v":-45335}]
[{"$f":"A15+1","v":2},null,"Total Plant in Service",null,null,null,{"$f":"SUM(G15:G15)","v":-45335},null,null,null,{"$f":"SUM(K15:K15)","v":-45335}]
[{"$f":"A16+1","v":3}]
[4]
[5,null,"Accumulated Depreciation Adjustments:"]
[6,null,"OPC's Adjustment to New Depreciation Rates for 2017",null,"Exh. RCS-2, Sch. C-7",null,null,null,null,null,{"$f":"ROUND(G20*I20,0)","v":0}]
[7,null,"Depreciation Expense",null,"One-half Depr'n Exp.",null,{"$f":"'18C-7'!$M$39/1000/2","v":-143093.054},null,0.89702800000000005,null,{"$f":"ROUND(G21*I21,0)","v":-128358}]
[8,null,"Depreciation Reserve Excess - 2017 impact (full year)",null,"Annual Amort. full year",null,{"$f":"'18C-7'!$O$39/1000","v":-230781.6685},null,0.89702800000000005,null,-207018]
[9,null,"Depreciation Reserve Excess - 2018 impact (1/2 year)",null,"[1/2 of annual amort]",null,{"$f":"G22/2","v":-115390.83425},null,0.89702800000000005,null,-103509]
[10,null,"Storm Hardening",null,"Exhibit HWS-9",null,-615,null,1,null,-615]
[11,null,"Total Accumulated Depreciation",null,null,null,{"$f":"SUM(G20:G24)","v":-489880.55675000005},null,null,null,{"$f":"SUM(K20:K24)","v":-439500}]
[12]
[13]
[14]
[15]
[16]
[17,null,"Plant Held for Future Use:"]
[18,null,"Reduction to Transmission PHFFU",null,"Exh. RCS-2, Sch. B-2",null,{"$f":"SchB2!$E15/1000","v":-4637.3154199999999},null,0.90366100000000005,null,{"$f":"ROUND(G32*I32,0)","v":-4191}]
[19,null,"Reduction to Distributon PHFFU",null,"Exh. RCS-2, Sch. B-2",null,{"$f":"SchB2!$E16/1000","v":-10043.801650000003},null,1,null,{"$f":"ROUND(G33*I33,0)","v":-10044}]
[20,null,"Total Plant Held for Future Use",null,null,null,{"$f":"SUM(G32:G33)","v":-14681.117070000004},null,null,null,{"$f":"SUM(K32:K33)","v":-14235}]
[21]
[22,null,"Working Capital Adjustments"]
[23,null,"Adjustment to Working Capital",null,"Exhibit HWS-11",null,null,null,"Various"]
[24,null,"Remove Unamortized Rate Case Expense",null,"Smith Testimony",null,-3078,null,1,null,{"$f":"ROUND(G38*I38,0)","v":-3078}]
[25,null,null,null,"FPL Sch B-1, p.3, L23"]
[26,null,"Total Working Capital",null,null,null,{"$f":"SUM(G37:G38)","v":-3078},null,null,null,{"$f":"SUM(K37:K38)","v":-3078}]
[]
[null,null,"Notes:"]
[null,null,"Jurisdictional Separation Factors from FPL's MFR Schedule B-6."]
[null,null,"(a)  References beginning with Exh. HWS refer to exhibits presented with the testimony of Helmuth W. Schultz, III."]

{"sheet":"18-SchB-2","index":25,"n_rows":23,"n_cols":9,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
["Schedule B-2",null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!I2","v":"2018 Subsequent Year Adjustment"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!I3","v":"Exhibit No. RCS-3"}]
["Projected Year Ended December 31, 2018"]
["January 2018 Step Increase"]
[]
["Reduction to Plant Held For Future Use (PHFFU)"]
["Plant Held for Future Use Adjustment 2018 Test Year"]
[]
[]
[null,null,null,null,"Test Year ",null,"Test Year",null,"Test Year"]
["Line",null,null,null,2017,null,"Jurisdictional",null,"Jurisdictional"]
["No.",null,"Description",null,"13 Month Average",null,"Factor",null,"Amount"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)"]
[]
[1,null,"Transmission",null,-4637315.42,null,0.90366100000000005,null,{"$f":"E16*G16","v":-4190561.0897526201}]
[{"$f":"A16+1","v":2},null,"Distribution",null,-10043801.650000002,null,1,null,{"$f":"E17*G17","v":-10043801.650000002}]
[{"$f":"A17+1","v":3},null,"Total Adjustment",null,{"$f":"SUM(E16:E17)","v":-14681117.070000002},null,null,null,{"$f":"SUM(I16:I17)","v":-14234362.739752622}]
[]
[]
[null,"Notes and Source:"]
[null,"See Schedule B-2, Exhibit RCS-2, page 2 for detail"]
[null,"Col. B: FPL MFR Schedule B-15"]

{"sheet":"18-SchC-1p1","index":26,"n_rows":39,"n_cols":15,"rows_kept":39,"cut":false,"hidden":false,"merged":[]}
["Schedule C-1, page 1 of 2",null,null,null,null,null,null,null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!I2","v":"2018 Subsequent Year Adjustment"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!I3","v":"Exhibit No. RCS-3"}]
["Projected Year Ended December 31, 2018"]
[]
["Adjusted Rate Base-Summary of Adjustments -  January 2018 Step Increase"]
["(Thousands of Dollars)"]
[]
[null,null,null,null,"Adjusted",null,null,null,null,null,"Amounts",null,null,null,"Adjusted"]
[null,null,null,null,"Jurisdictional",null,"FPL May 3, 2016",null,"FPL June 15, 2016",null,"Before",null,null,null,"Juris. Total"]
["Line",null,null,null,"Total per",null,"Notice of",null,"Second Notice of",null,"OPC",null,"OPC",null,"Amount"]
["No.",null,"Description",null,"Company",null,"Filing Adjustments",null,"Filing Adjustments",null,"Adjustments",null,"Adjustments",null,"per OPC"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)",null,"(D)",null,"(E)",null,"(F)"]
[null,null,"Operating Revenues:"]
[1,null,"Sales From Electricity",null,5766631,null,{"$f":"'18Ep2'!G14","v":5491.7745120585441},null,{"$f":"'18Fp2'!G14","v":850},null,{"$f":"SUM(E15:I15)","v":5772972.7745120581},null,{"$f":"'18-SchC1p2'!$K$15","v":254008},null,{"$f":"K15+M15","v":6026980.7745120581}]
[{"$f":"A15+1","v":2},null,"Other Operating Revenues",null,200898,null,{"$f":"'18Ep2'!G15","v":-6760.6704600000003},null,null,null,{"$f":"SUM(E16:I16)","v":194137.32954000001},null,null,null,{"$f":"K16+M16","v":194137.32954000001}]
[{"$f":"A16+1","v":3},null,"Total Operating Revenues",null,{"$f":"SUM(E15:E16)","v":5967529},null,{"$f":"SUM(G15:G16)","v":-1268.8959479414561},null,{"$f":"SUM(I15:I16)","v":850},null,{"$f":"SUM(K15:K16)","v":5967110.1040520584},null,{"$f":"SUM(M15:M16)","v":254008},null,{"$f":"SUM(O15:O16)","v":6221118.1040520584}]
[]
[null,null,"Operating Expenses:"]
[{"$f":"A17+1","v":4},null,"Operation & Maintenance:",null,1379393,null,{"$f":"'18Ep2'!$G$20","v":-4046.2191914580549},null,{"$f":"'18Fp2'!G20","v":-25.67387165012552},null,{"$f":"SUM(E20:I20)","v":1375321.1069368918},null,{"$f":"'18-SchC1p2'!$K$28","v":-64881},null,{"$f":"K20+M20","v":1310440.1069368918}]
[{"$f":"A20+1","v":5},null,"Fuel ",null,24262,null,null,null,null,null,{"$f":"SUM(E21:I21)","v":24262},null,null,null,24262]
[6,null,"Purchased Power",null,0,null,null,null,null,null,0,null,null,null,0]
[7,null,"Deferred Costs",null,null,null,null,null,null,null,0,null,null,null,0]
[8,null,"Depreciation & Amortization",null,1738419,null,{"$f":"'18Ep2'!$G$24","v":-1381.6306962714214},null,{"$f":"'18Fp2'!G24","v":-23660.468718241424},null,1713376.9005854873,null,{"$f":"'18-SchC1p2'!$K$42","v":-496463},null,1216913.9005854873]
[9,null,"Taxes Other Than Income Taxes",null,615473,null,null,null,null,null,615473,null,{"$f":"'18-SchC1p2'!$K$47","v":-2809},null,612664]
[10,null,"Income Taxes",null,645029,null,{"$f":"'18Ep2'!$G$26","v":1679.9099213299339},null,{"$f":"'18Fp2'!G26","v":9261.8469423926635},null,655970.75686372258,null,{"$f":"'18-SchC1p2'!$K$52","v":269153},null,925123.75686372258]
[11,null,"(Gain)/Loss on Disposal of Plant",null,-10759,null,null,null,null,null,-10759,null,null,null,-10759]
[12,null,"Total Operating Expenses",null,{"$f":"SUM(E20:E27)+1","v":4391818},null,{"$f":"SUM(G20:G27)","v":-3747.9399663995418},null,{"$f":"SUM(I20:I27)","v":-14424.295647498884},null,{"$f":"SUM(K20:K27)","v":4373644.7643861016},null,{"$f":"SUM(M20:M27)","v":-295000},null,{"$f":"SUM(O20:O27)","v":4078644.7643861016}]
[]
[{"$f":"A28+1","v":13},null,"Net Operating Income",null,{"$f":"E17-E28","v":1575711},null,{"$f":"G17-G28","v":2479.0440184580857},null,{"$f":"I17-I28","v":15274.295647498884},null,{"$f":"K17-K28","v":1593465.3396659568},null,{"$f":"M17-M28","v":549008},null,{"$f":"O17-O28","v":2142473.3396659568}]
[]
[]
["Source/Notes"]
["Col.(A):  Per Company amounts are from FPL MFR Schedule C-1 "]
["Col. (B):  Company May 3, 2016 Notice of Filing Adjustments. Also see Exhibit RCS-2, Schedule E, page 2"]
["Col. (C):  Company June 16, 2016 Second Notice of Filing Adjustments. Also see Exhibit RCS-2, Schedule F"]
["Col. (D):  Sum of columns A, B and C"]
["Col. (E):  See Exhibit RCS-2, Schedule C-1, page 2"]
["Col. (F):  Sum of columns D and E"]

{"sheet":"18-SchC1p2","index":27,"n_rows":52,"n_cols":16,"rows_kept":52,"cut":false,"hidden":false,"merged":[]}
["Schedule C-1, page 2 of 2",null,null,null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!I2","v":"2018 Subsequent Year Adjustment"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!I3","v":"Exhibit No. RCS-3"}]
["Projected Year Ended December 31, 2018"]
[]
["Adjusted Rate Base-Summary of Adjustments -  January 2018 Step Increase"]
["(Thousands of Dollars)"]
[null,null,null,null,null,null,null,null,"Jurisdictional"]
["Line",null,null,null,null,null,"OPC",null,"Separation",null,"Jurisdictional"]
["No.",null,"Adjustment Title",null,"Reference",null,"Adjustment",null,"Factor",null,"Amount"]
[]
[null,null,"Revenue at Current Rates"]
[1,null,"Revenue at Current Rates - Sales Forecast Adjustment",null,"Dismukes Testimony",null,{"$f":"'18C-6'!$E$15","v":259500},null,1,null,{"$f":"ROUND(G13*I13,0)","v":259500}]
[{"$f":"A13+1","v":2},null,"less amount in FPL Corrections",null,"Exh. RCS-3, Sch. C-6",null,{"$f":"-'18C-6'!E16","v":-5491.7745120585441},null,1,null,{"$f":"ROUND(G14*I14,0)","v":-5492}]
[{"$f":"A14+1","v":3},null,"subtotal",null,null,null,{"$f":"SUM(G13:G14)","v":254008.22548794147},null,null,null,{"$f":"SUM(K13:K14)","v":254008}]
[4]
[5,null,"Other Operating and Maintenance Expense"]
[6,null,"Rate Case Expense",null,"Exh. RCS-3, Sch. C-2",null,{"$f":"'18-SchC-2'!$G$15","v":-326},null,1,null,{"$f":"ROUND(G18*I18,0)","v":-326}]
[7,null,"Employee Count Adjustment",null,"Exh. HWS-10, p.1",null,-16530,null,0.96417699999999995,null,{"$f":"ROUND(G19*I19,0)","v":-15938}]
[{"$f":"A19+1","v":8},null,"Employee Incentive Compensation Adjustment",null,"Exh. HWS-10, p.2",null,{"$f":"SchC1p2!G22","v":-28216},null,{"$f":"SchC1p2!I22","v":0.96746699999999997},null,-27298]
[9,null,"Benefit Expense Adjustment",null,"Exh. HWS-10, p.4",null,-2513,null,0.96886099999999997,null,-2435]
[10,null,"Distribution Vegetative Mgt. - Tree Trimming",null,"Exh. HWS-10, p.5",null,-7428,null,{"$f":"SchC1p2!I24","v":1},null,-7428]
[11,null,"Pole Inspection Expense",null,"Exh. HWS-10, p.6",null,-1693,null,0.99942200000000003,null,-1692]
[12,null,"Directors & Officers Liability Insurance",null,"Exh. HWS-8",null,{"$f":"SchC1p2!G26","v":-1391},null,{"$f":"SchC1p2!I26","v":0.98479700000000003},null,-1370]
[13,null,null,null,null,null,{"$f":"SchC1p2!G27","v":0},null,{"$f":"SchC1p2!I27","v":0},null,0]
[14,null,"Uncollectible Expense - on Revenue Adjustment",null,"Exh. RCS-3, Sch. C-6",null,{"$f":"'18C-6'!$E$22","v":167.64542882204137},null,1,null,168]
[15,null,"Generation Overhaul Expense Normalization",null,"Exh. RCS-2, Sch. C-3",null,{"$f":"'18C3'!$O$34/1000","v":-9036.5533175868841},null,{"$f":"'18C3'!$O$36","v":0.94744399999999995},null,{"$f":"ROUND(G27*I27,0)","v":-8562}]
[16,null,"subtotal",null,null,null,{"$f":"SUM(G18:G27)","v":-66965.907888764836},null,null,null,{"$f":"SUM(K18:K27)","v":-64881}]
[17]
[18,null,"Depreciation & Amortization Expense",null,null,null,null,null,null,null,null,null,"workpaper"]
[19,null,"Depreciation Expense - New Depreciation Rates",null,"Pous Testimony",null,null,null,null,null,null,null,"check carry forward to this sch of Depreciation Rates adj"]
[20,null,"Production",null,"Exh RCS-2, Sch C-7",null,{"$f":"'18C-7'!M31/1000","v":-211342.052},null,{"$f":"'18C-7'!$R$31","v":0.95128373722490955},null,{"$f":"ROUND(G32*I32,0)","v":-201046},null,"Totals"]
[21,null,"Transmission",null,"Exh RCS-2, Sch C-7",null,{"$f":"'18C-7'!M33/1000","v":-16062.565000000001},null,{"$f":"'18C-7'!R33","v":0.89873521778242393},null,{"$f":"ROUND(G33*I33,0)","v":-14436},null,null,"Excess","Juris"]
[22,null,"Distribution",null,"Exh RCS-2, Sch C-7",null,{"$f":"'18C-7'!M34/1000","v":-56281.800999999999},null,{"$f":"'18C-7'!R34","v":1},null,-56282,null,"Rates","Reserve","Adj.","Reference"]
[23,null,"General",null,"Exh RCS-2, Sch C-7",null,{"$f":"'18C-7'!M35/1000","v":-2499.69},null,{"$f":"'18C-7'!R35","v":0.96820423313819459},null,-2420,null,{"$f":"SUM(G32:G35)","v":-286186.10800000001},{"$f":"SUM(G37:G39)","v":-230781.66849999997},{"$f":"SUM(K32:K39)","v":-495232},"Here"]
[24,null,"Depreciation Expense - New Depreciation Rates Excess Reserve",null,"Pous Testimony",null,null,null,null,null,null,null,{"$f":"'18C-7'!$M$39/1000","v":-286186.10800000001},{"$f":"'18C-7'!$O$39/1000","v":-230781.6685},{"$f":"'18C-7'!$T$39/1000","v":-495231.09962617193},"C-7"]
[25,null,"Transmission",null,"Exh RCS-2, Sch C-7",null,{"$f":"'18C-7'!O33/1000","v":-93969.523000000001},null,{"$f":"'18C-7'!R33","v":0.89873521778242393},null,-84454,null,{"$f":"M35-M36","v":0},{"$f":"N35-N36","v":0},-0.90037382807349786,"Difference - should all be zero or minimal rounding"]
[26,null,"Distribution",null,"Exh RCS-2, Sch C-7",null,{"$f":"'18C-7'!O34/1000","v":-129923.58875},null,{"$f":"'18C-7'!R34","v":1},null,-129924]
[27,null,"General",null,"Exh RCS-2, Sch C-7",null,{"$f":"'18C-7'!O35/1000","v":-6888.5567499999997},null,{"$f":"'18C-7'!R35","v":0.96820423313819459},null,-6670]
[28]
[29,null,"Storm Hardening",null,"Exh. HWS-9",null,-1231,null,1,null,{"$f":"ROUND(G41*I41,0)","v":-1231}]
[30,null,"subtotal",null,null,null,{"$f":"SUM(G32:G41)","v":-518198.77649999998},null,null,null,{"$f":"SUM(K32:K41)","v":-496463}]
[31]
[32,null,"Taxes Other Than Income Expense"]
[33,null,"Payroll Tax Expense - Base Payroll",null,"Exh. HWS-10, p.3",null,-1073,null,0.986375,null,{"$f":"ROUND(G45*I45,0)","v":-1058}]
[34,null,"Payroll Tax Expense  - Incentive Compensation",null,"Exh. HWS-10, p.3",null,-1775,null,0.986375,null,{"$f":"ROUND(G46*I46,0)","v":-1751}]
[35,null,"subtotal",null,null,null,{"$f":"SUM(G45:G46)","v":-2848},null,null,null,{"$f":"SUM(K45:K46)","v":-2809}]
[36]
[37,null,"Income Tax Expense"]
[38,null,"Impact of other adjustments",null,"Exh. RCS-3, Sch. C-4",null,null,null,"Various",null,{"$f":"'18C4'!$G$26","v":317724}]
[39,null,"Interest Synchronization Adjustment",null,"Exh. RCS-3, Sch. C-3",null,null,null,"Various",null,{"$f":"'18-SchC-5'!$E$25","v":-48571}]
[40,null,"subtotal",null,null,null,null,null,null,null,{"$f":"K50+K51","v":269153}]

{"sheet":"18-SchC-2","index":28,"n_rows":24,"n_cols":7,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
["Schedule C-2",null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,{"$f":"'18-SchA-1'!I2","v":"2018 Subsequent Year Adjustment"}]
["Florida Power & Light Company",null,null,null,null,null,{"$f":"'18-SchA-1'!I3","v":"Exhibit No. RCS-3"}]
["Projected Year Ended December 31, 2018"]
["January 2018 Step Increase"]
[]
["Rate Case Expense"]
[]
["(Thousands of Dollars)"]
[]
[]
["Line",null,null,null,null,null,"Amortization"]
["No.",null,"Description",null,null,null,"Expense"]
[]
[1,null,"Rounded Adjustment to Test Year Amortization Expense ($000)",null,null,null,{"$f":"'SchC-2'!$I$19","v":-326}]
[]
[]
[]
["Notes and Source"]
["Exhibit No. RCS-2, Schedule C-2"]
[]
[]
[]
[null,null," "]

{"sheet":"18C3","index":29,"n_rows":64,"n_cols":21,"rows_kept":64,"cut":false,"hidden":false,"merged":[]}
["Schedule C-3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"January 2018 Rate Change"]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit No. RCS-3"]
["Projected Test Year Ended December 31, 2018"]
[]
["Generation Overhaul Expense Normalization",null,null,null,null,null,null,null,null,null,null,null,null,null,"2014-2017",null,"2014-2018"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Four-Year",null,"Five-Year"]
["Line",null,null,null,null,null,null,null,null,null,null,null,null,null,"Escalated",null,"Escalated"]
["No",null,"Description",null,{"$f":"G9-1","v":2014},null,{"$f":"I9-1","v":2015},null,{"$f":"K9-1","v":2016},null,2017,null,2018,null,"Average",null,"Average"]
[null,null,null,null,"(A)",null,"(B)",null,"(C )",null,"(D)",null,"(E)",null,"(F)",null,"(F)"]
[1,null,"Steam Plant Overhaul Expense",null,16842966,null,9430036,null,16191801,null,4660307,null,21288659]
[2,null,"  -  Less Retired Units"]
[]
[3,null,"Subtotal",null,{"$f":"SUM(E11:E13)","v":16842966},null,{"$f":"SUM(G11:G13)","v":9430036},null,{"$f":"SUM(I11:I13)","v":16191801},null,{"$f":"SUM(K11:K13)","v":4660307},null,{"$f":"SUM(M11:M13)","v":21288659}]
[4,null,"O&M Compound Multiplier, 2014 - 2018",null,{"$f":"$K$44","v":1.0576803745347838},null,{"$f":"$K$45","v":1.0566237507839999},null,{"$f":"$K$46","v":1.0416243599999999},null,{"$f":"$K$47","v":1.0206},null,{"$f":"K48","v":1}]
[]
[5,null,"Steam Plant Overhaul Expense - Existing Plants",null,{"$f":"E14*E15","v":17814474.587156631},null,{"$f":"G14*G15","v":9964000.0083481483},null,{"$f":"I14*I15","v":16865774.353872359},null,{"$f":"K14*K15","v":4756309.3241999997},{"$f":"L14*L15","v":0},21288659,null,{"$f":"AVERAGE(E17:K17)","v":12350139.568394283},null,{"$f":"AVERAGE(E17:M17)","v":11781536.212262854}]
[]
[6,null,"Other Production Plant Overhaul Expense",null,28667337,null,25439543,null,25697300,null,42803842,null,32249855]
[7,null,"  -  Less"]
[8,null,"  -  Plus Port Everglades Modernized Unit 5",null,{"$f":"AVERAGE(145537,850171,795922)","v":597210},null,{"$f":"AVERAGE(145537,850171,795922)","v":597210}]
[]
[9,null,"Subtotal",null,{"$f":"SUM(E19:E22)","v":29264547},null,{"$f":"SUM(G19:G22)","v":26036753},null,{"$f":"SUM(I19:I22)","v":25697300},null,{"$f":"SUM(K19:K22)","v":42803842},null,{"$f":"SUM(M19:M22)","v":32249855}]
[10,null,"O&M Compound Multiplier, 2014 - 2018",null,{"$f":"E15","v":1.0576803745347838},null,{"$f":"G15","v":1.0566237507839999},null,{"$f":"I15","v":1.0416243599999999},null,{"$f":"K15","v":1.0206},null,{"$f":"M15","v":1}]
[]
[11,null,"Other Production Plant Overhaul Expense - Existing Plants",null,{"$f":"E23*E24","v":30952537.031550784},null,{"$f":"G23*G24","v":27511051.613096561},null,{"$f":"I23*I24","v":26766933.666227996},null,{"$f":"K23*K24","v":43685601.145199999},null,{"$f":"M23*M24","v":32249855},null,{"$f":"AVERAGE(E26:K26)","v":32229030.864018835},null,{"$f":"AVERAGE(E26:M26)","v":32233195.691215068}]
[]
[12,null,"Central Maintenance Overhaul Support",null,1183932,null,1096447,null,1074365,null,1074365,null,1184487,null,{"$f":"AVERAGE(E28:K28)","v":1107277.25},null,{"$f":"AVERAGE(E28:M28)","v":1122719.2}]
[13,null,"Total",null,{"$f":"E17+E26+E28","v":49950943.618707418},null,{"$f":"G17+G26+G28","v":38571498.62144471},null,44707073.020100355,null,49516275.469399996,null,54723001]
[]
[14,null,"OPC Recommended Normalized Generation Overhaul Expense",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O17:O28)","v":45686447.682413116},null,{"$f":"SUM(Q17:Q28)","v":45137451.103477925}]
[15,null,"2018 Generation Overhaul Expense in 2018 Base Rate Change, per FPL (Lines 1, 6 and 12 for 2018)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"M11+M23+M28","v":54723001},null,{"$f":"$M$29","v":54723001}]
[]
[16,null,"Reduction to Generation Overhaul Expense",null,null,null,null,null,null,null,null,null,null,null,{"$f":"O31-O32","v":-9036553.3175868839},null,{"$f":"Q31-Q32","v":-9585549.8965220749}]
[]
[{"$f":"A34+1","v":17},null,"Jurisdictional Factor",null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND($I$64,6)","v":0.94744399999999995},null,{"$f":"ROUND($I$64,6)","v":0.94744399999999995}]
[{"$f":"A36+1","v":18},null,"Reduction to Jurisdictional Generation Overhaul Expense (stated in $000)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"O34/1000*O36","v":-8561.6282214277871},null,{"$f":"Q34/1000*Q36","v":-9081.7717361604591}]
[]
["Notes and Source"]
["Lines 1, 6,& 12:  FPL Responses to Staff's 6th Set of Interrogatories, Interrogatory 153"]
["Lines 4 and 10:  MFR Sch. C-40, ad modified to reflect OPC witness Dismukes' recommendations for 2016, 2017, and 2018 general inflation"]
[null,null,null,null,null,null,"Inflation"]
[null,null,null,null,"Year",null,"Rate",null,null,null,"Factor",null,"For Year"]
[null,null,"Inflation Rates:",null,2014,null,1.6E-2,null,null,null,{"$f":"T45","v":1.0576803745347838},null,{"$f":"E44","v":2014}]
[null,null,null,null,2015,null,1E-3,null,null,null,{"$f":"T46","v":1.0566237507839999},null,2015,null,null,null,null,1,{"$f":"G45+R45","v":1.0009999999999999},{"$f":"S45*T46","v":1.0576803745347838}]
[null,null,null,null,2016,null,1.44E-2,null,null,null,1.0416243599999999,null,2016,null,null,null,null,1,1.0144,1.0566237507839999]
[null,null,null,null,2017,null,2.06E-2,null,null,null,1.0206,null,2017,null,null,null,null,1,1.0206,{"$f":"S47*T48","v":1.0416243599999999}]
[null,null,null,null,2018,null,2.06E-2,null,null,null,1,null,{"$f":"E48","v":2018},null,null,null,null,1,1.0206,{"$f":"S48*S49","v":1.0206}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,2018]
[null,null,"Calculation of Compound Multipliers",null,2014,null,"(1+0.001)*(1+0.0144)*(1+0.0206)*(1+0.0206)"]
[null,null,null,null,2015,null,"(1+0.0144)*(1+0.0206)*(1+0.0206)"]
[null,null,null,null,2016,null,"(1+0.0206)*(1+0.0206)"]
[null,null,null,null,2017,null,"(1+0.0206)"]
[]
[null,null,"Line 8:",null,2016,null,145537]
[null,null,null,null,2017,null,850171]
[null,null,null,null,2018,null,795922]
[null,null,null,null,"Average",null,{"$f":"AVERAGE(G55:G57)","v":597210}]
[]
[null,null,"Jurisdictional Factor Calculation:"]
[null,null,"(Figures taken from MFR Schedule C-4, in $000)",null,"Total Company",null,"FPSC Jurisdictional",null,"Jurisdictional Factor"]
[null,null,"Steam Power Generation",null,472933.67321000004,null,448200.86733546271,null,0.94770343649530098]
[null,null,"Other Power Generation",null,2645031.2477692831,null,2505895.2069140235,null,0.94739720335152866]
[null,null,"Total",null,{"$f":"SUM(E62:E63)","v":3117964.9209792833},null,{"$f":"SUM(G62:G63)","v":2954096.0742494864},null,{"$f":"G64/E64","v":0.94744365286883048}]

{"sheet":"18C4","index":30,"n_rows":35,"n_cols":7,"rows_kept":35,"cut":false,"hidden":false,"merged":[]}
["Schedule C-4",null,null,null,null,null,{"$f":"'SchA-1'!G1","v":"Docket No: 160021-EI"}]
[null,null,null,null,null,null,{"$f":"'18-SchC-5'!$G$2","v":"2018 Subsequent Year Adjustment"}]
["Florida Power & Light Company",null,null,null,null,null,{"$f":"'18-SchC-5'!$G$3","v":"Exhibit No. RCS-3"}]
[{"$f":"'18-SchA-1'!$A$4","v":"Projected Year Ended December 31, 2018"}]
[]
["Income Tax Expense - Impact of Other Adjustments"]
["(Thousands of Dollars)"]
[]
[]
[]
["Line"]
["No.",null,"Description",null,null,null,"Amount"]
[]
[null,null,"OPC Jurisdictional Operating Income Adjustments (1):"]
[1,null,"Revenue at Current Rates",null,null,null,{"$f":"'18-SchC1p2'!$K$13","v":259500}]
[]
[null,null,"Pre-Tax Operating Expenses:"]
[{"$f":"A15+1","v":2},null,{"$f":"SchC1p2!$C$19","v":"Other Operating and Maintenance Expense"},null,null,null,{"$f":"'18-SchC1p2'!$K$28","v":-64881}]
[{"$f":"A18+1","v":3},null,{"$f":"SchC1p2!$C$32","v":"Depreciation & Amortization Expense"},null,null,null,{"$f":"'18-SchC1p2'!$K$42","v":-496463}]
[{"$f":"A19+1","v":4},null,{"$f":"SchC1p2!$C$47","v":"Taxes Other Than Income Expense"},null,null,null,{"$f":"'18-SchC1p2'!$K$47","v":-2809}]
[5,null,"Subtotal Pre-Tax Operating Expenses",null,null,null,{"$f":"SUM(G18:G20)","v":-564153}]
[6,null,"Net Increase in Taxable Income",null,null,null,{"$f":"G15-G21","v":823653}]
[]
[{"$f":"A22+1","v":7},null,"Composite Income Tax Rate (2)",null,null,null,0.38574999999999998]
[]
[{"$f":"A24+1","v":8},null,"Adjustment to Income Tax Expense",null,null,null,{"$f":"ROUND(G24*G22,0)","v":317724}]
[]
[]
[]
[]
[]
["Notes and Source"]
["(1)",null,"Exhibit RCS-3, Schedule C-1, Page 2"]
["(2)",null,"Calculated using Florida state income tax rate of 5.50% and Federal income tax rate of 35%"]
[null,null,"FPL used these same income tax rates in its filing. See, e.g., MFR Schedule C-44"]

{"sheet":"18-SchC-5","index":31,"n_rows":43,"n_cols":7,"rows_kept":43,"cut":false,"hidden":false,"merged":[]}
["Schedule C-5",null,null,null,null,null,{"$f":"'18-SchA-1'!$I$1","v":"Docket No: 160021-EI"}]
[null,null,null,null,null,null,{"$f":"'18-SchA-1'!$I$2","v":"2018 Subsequent Year Adjustment"}]
["Florida Power & Light Company",null,null,null,null,null,{"$f":"'18-SchA-1'!$I$3","v":"Exhibit No. RCS-3"}]
["Projected Year Ended December 31, 2018"]
["Canaveral Modernization Project"]
["Adjusted Rate Base-Summary of Adjustments -  January 2018 Step Increase"]
["Interest Synchronization Adjustment "]
["(Thousands of Dollars)"]
[]
["Line"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[]
[1,null,"Adjusted Jurisdictional Rate Base, per Citizens",null,{"$f":"'18-SchB-1p1'!$O$28","v":34269536.398072638},null,"Exh. RCS-3, Sch. B-1"]
[]
[2,null,"Weighted Cost of Debt, per OPC",null,{"$f":"'18-D'!$G$59","v":1.8400860722637101E-2},null,"Exh. RCS-3, Sch. D"]
[]
[3,null,"Interest Deduction for Income Taxes",null,{"$f":"ROUND(E13*E15,0)","v":630589}]
[]
[4,null,"Jurisdictional Interest Deduction",null,{"$f":"$G$43","v":504674.92969999998},null,"(a)"]
[]
[5,null,"Increase in Deductible Interest",null,{"$f":"E17-E19","v":125914.07030000002}]
[]
[6,null,"Combined Income Tax Rate",null,{"$f":"ROUND('SchC-4'!$G$24,6)","v":0.38574999999999998}]
[]
[7,null,"Increase (Reduction) to Income Tax Expense",null,{"$f":"-ROUND(E21*E23,0)","v":-48571}]
[]
["Notes and Source"]
["(a)",null,"Interest in Operating Income Taxes Sch C-22",null,569484,null,"MFR Schedule C-23"]
[null,null,"Jurisdictional Factor",null,0.97939500000000002,null,"MFR Schedule C-3, line 16"]
[null,null,"Jurisdictional Interest Deduction",null,{"$f":"E28*E29","v":557749.78217999998}]
[]
[null,null,"(a)  Per Company amount calculated as the per Company rate base of  times the per FPL"]
[null,null,"weighted Cost of Debt (long term debt, short term debt and customer deposits):"]
[]
[{"$f":"A25+1","v":8},null,"Per Company Rate Base",null,{"$f":"'18-SchB-1p1'!$E$28","v":33870897},null,"Exh. RCS-3, Sch. B-1"]
[{"$f":"A35+1","v":9},null,"Per Company weighted Cost of Debt",null,{"$f":"'18-D'!$G$58","v":1.4899957615530524E-2},null,"Exh. RCS-3, Sch. D"]
[{"$f":"A36+1","v":10},null,"Interest Deduction, per Company",null,{"$f":"E35*E36","v":504674.92969999998}]
[]
[{"$f":"A37+1","v":11},null,"Per Company weighted Cost of Debt:",null,"Wtd.Cost Rate",null,"Interest Deduction"]
[{"$f":"A39+1","v":12},null,{"$f":"SchD!C16","v":"Preferred Stock"},null,{"$f":"'18-D'!$S$14","v":1.4412786614420043E-2},null,{"$f":"$E$35*E40","v":488174.01089999999}]
[{"$f":"A40+1","v":13},null,{"$f":"SchD!C17","v":"Common Equity"},null,{"$f":"'18-D'!$S$15","v":2.5447140652932809E-4},null,{"$f":"$E$35*E41","v":8619.1747999999989}]
[14,null,{"$f":"SchD!C20","v":"Investment Tax Credits"},null,{"$f":"'18-D'!$S$18","v":2.3269959458115328E-4},null,7881.7440000000006]
[15,null,"Per Company weighted Cost of Debt",null,{"$f":"SUM(E40:E42)","v":1.4899957615530524E-2},null,{"$f":"SUM(G40:G42)","v":504674.92969999998}]

{"sheet":"18C-6","index":32,"n_rows":33,"n_cols":7,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
["Schedule C-6",null,null,null,null,null,{"$f":"'SchA-1'!G1","v":"Docket No: 160021-EI"}]
[null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,{"$f":"'18-SchA-1'!$I$3","v":"Exhibit No. RCS-3"}]
[{"$f":"'18-SchA-1'!$A$4","v":"Projected Year Ended December 31, 2018"}]
[]
[{"$f":"'RCS-2 Contents'!B19","v":"Revenue at Current Rates - Adjustment for Sales Forecast"}]
["(Thousands of Dollars)"]
[]
[]
[]
["Line"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[]
[null,null,"Revenue at Current Rates"]
[1,null,"OPC Forecast Adjustment",null,259500,null,"(a)"]
[{"$f":"A15+1","v":2},null,"Less: Amount in FPL May 3, 2016 Adjustments",null,{"$f":"'18Ep2'!$G$14","v":5491.7745120585441},null,"(b)"]
[{"$f":"A16+1","v":3},null,"Net Increase to Revenue at Current Rates",null,{"$f":"E15-E16","v":254008.22548794147}]
[]
[null,null,"Pre-Tax Operating Expenses:"]
[null,null,"Uncollectibles Expense"]
[{"$f":"A17+1","v":4},null,"Bad Debt Rate",null,6.6E-4,null,"(c )"]
[{"$f":"A21+1","v":5},null,"Increase in Uncollectibles Expense",null,{"$f":"E21*E17","v":167.64542882204137}]
[]
[]
[]
[]
["Notes and Source"]
["(a)",null,"Testimony of OPC witness David Dismukes"]
["(b)",null,"FPL May 3, 2016 Notice of Identified Adjustments, item 4"]
[null,null,"See Exhibit RCS-3, Schedule E, page 2, Revenue from Sales"]
["(c )",null,"Bad Debt Rate from MFR Schedule C-44, line 5"]
[null,null,"As corrected per FPL's May 3, 2016 Notice of Identified Corrections, item 5, NOI Multiplier,"]
[null,null,"Bad Debt Rate "]

{"sheet":"18C-7","index":33,"n_rows":56,"n_cols":28,"rows_kept":56,"cut":false,"hidden":false,"merged":[[5,3,5,4],[5,6,5,8],[5,10,5,12]]}
["Schedule C-7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"January 2018 Rate Change"]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit No. RCS-3"]
["Test Year Ended December 31, 2018"]
["Annual Depreciation Accruals - New Depreciation Rates",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,"FP&L Existing",null,null,"FP&L Proposed",null,null,null,"Per OPC",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Linked to Detail by Plant Acct"]
["Line No.","Function","Original Cost (Based on 12/31/2017 Electric Plant)","Annual Depr. Rate","Annual Depr. Accruals",null,"Annual Depr. Rate","Annual Depr. Accruals","Increase/ Decrease",null,"Annual Depr. Rate","Annual Depr. Accruals","Difference",null,"Excess Depreciation Reserve for Amortization","Excess Depreciation Reserve Annual Amortization",null,"Total OPC Adjustments",null,null,null,null,null,null,null,null,null,"Per FPL"]
[null,null,"(A)","(B)","(C )",null,"(D)","(E)","(F)",null,"(1)",-2,-3,null,-4,-5,null,-6]
[null,"I. Calculated Depreciation Expense on 12/31/2017 Plant"]
[1,"Steam",3243194416.8700008,2.5,80638814,null,3.785439114022779,122769149.99999999,42130335.999999985,null,3.7769578155052068,122494085.00000001,-275064.9999999702,null,null,0,null,-275064.9999999702,null,null,null,null,null,"CALCULATED",null,3.7769578155052068,null,3.785439114022779]
[2,"Nuclear",7822373927.1100016,2,160192998,null,4.1556628975942935,325071491,164878493,null,4.0053700694893157,313315023.99999994,-11756467.00000006,null,null,0,null,-11756467.00000006,null,null,null,null,null,null,null,4.0053700694893157,null,4.1556628975942935]
[3,"Combined Cycle",10884506010.900002,3.8,412097322,null,4.3306407247876946,471368850,59271528,null,2.4999386063960523,272105967.88198805,-199262882.11801195,null,null,0,null,-199262882.11801195,null,null,null,null,null,null,null,2.9296399241845896,null,4.3306407247876946]
[4,"Peaker Plants",527598852.93000007,3.3,17181142,null,3.3117477232874539,17472743,291601,null,3.0847238106731263,16274967.441170001,-1197775.5588299986,null,null,0,null,-1197775.5588299986,null,null,null,null,null,null,null,3.0847238106731263,null,3.3117477232874539]
[5,"Solar",1051134800.52,3.3,34687449,null,3.1783789275621386,33409047,-1278402,null,3.1753599246708535,33377313.209980998,-31733.790019001812,null,null,0,null,-31733.790019001812,null,null,null,null,null,null,null,3.1753599246708535,null,3.1783789275621386]
[6,"Total Production",23528808008.330006,3,704797725,null,4.1229937388096918,970091281,265293556,null,3.2197438870041104,757567357.53313899,-212523923.46686098,null,0,0,null,-212523923.46686098,null,null,null,null,null,null,null,3.418292274815963,null,4.1229937388096918]
[7]
[8,"Transmission",5577625822.3599997,2.8,153559713,null,2.499582464658948,139417357,-14142356,null,2.2117054268047647,123360653,-16056704,null,375878092,-93969523,null,-110026227,null,null,null,null,null,null,null,2.2117054268047647,null,2.499582464658948]
[9,"Distribution",16015951571.960001,3.4,537116945,null,3.1901002179258833,510924905.99999994,-26192039.00000006,null,2.7452239102031299,439673732,-71251173.99999994,null,519694355,-129923588.75,null,-201174762.74999994,null,null,null,null,null,null,null,2.7452239102031299,null,3.1901002179258833]
[10,"General",858008961.75999999,4.4000000000000004,37489110,null,3.9394785493458229,33801079,-3688031,null,3.5950343570113064,30845716.961508002,-2955362.0384919979,null,27554227,-6888556.75,null,-9843918.7884919979,null,null,null,null,null,null,null,3.5950343570113064,null,3.9394785493458229]
[11,"Total Trans., Dist."]
[12,"and General Plant",22451586356.079998,3.2,728165768,null,3.0471937757517544,684143342,-44022426.00000006,null,2.6451587542306667,593880101.96150804,-90263240.038491935,null,923126674,-230781668.5,null,-321044908.53849196,null,null,null,null,null,null,null,2.6447199914263564,null,3.0471937757517544]
[13]
[14,"Grand Total",45980394364.410004,3.1,1432963493,null,3.5976955958438217,1654234623,221271129.99999994,null,2.9391819669574253,1351447459.494647,-302787163.50535291,null,923126674,-230781668.5,null,-533568832.00535297,null,null,null,null,null,null,null,3.0405676997384834,null,3.5976955958438217]
[]
[null,"II. Depreciation Expense Adjustment for Ratemaking - 2018 Projected Test Year"]
[null,"Function","FPL New Depreciation Rates Expense Adjustment ",null,"Depreciation Expense -Clauses",null,"Depreciation Expense - Base Rates","Jurisdictional Factors","FPL New Depreciation Rates Juris. Expense Adjustment ",null,"OPC New Depreciation Rates Expense Adjustment","Ratio of FPL Base Rates Depreciation Expense Adj to Total Exp. Adj.","OPC Depreciation Expense Adjustment - Base Rates",null,"Excess Depreciation Reserve Annual Amortization","OPC Total Depreciation Expense Adjustment After Clauses",null,"Jurisdictional Factors",null,"OPC New Depreciation Rates Juris. Expense Adjustment "]
[null,null,"(G)",null,"(H)",null,"(I)","(J)","(K)",null,"(7) = (3)","(8)=I/G","(9)=(8)x(7)",null,"(10)=(5)","(11)=(9)+(10)",null,"(12)=(J)",null,"(13)=(11)x(12)"]
[15,"Steam",43253021.737676844,null,15193385.170741845,null,28059636.566934999,0.95128373722490955,26692675.938566659,null,-275064.9999999702,0.64873199999999998,-178443,null,null,-178443,null,0.95128373722490955,null,-169749.92392162455]
[16,"Nuclear",163550927.25043228,null,3957611.7515539825,null,159593315.4988783,0.95128373722490955,151818525.60388702,null,-11756467.00000006,0.97580199999999995,-11471984,null,null,-11471984,null,0.95128373722490955,null,-10913111.812904367]
[17,"Other",52132143.051723003,null,208202.15441645682,null,51923940.897306547,0.95128373722490955,49394400.548235096,null,-200492391.46686095,0.99600599999999995,-199691625,null,null,-199691625,null,0.95128373722490955,null,-189963395.32251519]
[18,"Total Production",258936092.03983212,null,19359199.076712284,null,239576892.96311986,null,227905602.09068877,null,-212523923.46686098,null,-211342052,null,0,-211342052,null,0.95128373722490955,null,-201046257.05934119]
[19]
[20,"Transmission",-9870107.5804789364,null,3599.037482239306,null,-9873706.6179611757,0.89873521778242393,-8873847.8676130977,null,-16056704,1.0003649999999999,-16062565,null,-93969523,-110032088,null,0.89873521778242393,null,-98889712.571734831]
[21,"Distribution",-23123520.080359325,null,-4858090.2436151467,null,-18265429.836744178,1,-18265429.836744178,null,-71251173.99999994,0.78990700000000003,-56281801,null,-129923588.75,-186205389.75,null,1,null,-186205389.75]
[22,"General",-3041360.5282349326,null,-468930.88268197048,null,-2572429.6455529621,0.96820423313819459,-2490637.2722745636,null,-2955362.0384919979,0.84581499999999998,-2499690,null,-6888556.75,-9388246.75,null,0.96820423313819459,null,-9089740.2450958975]
[23,"Total Trans., Dist."]
[24,"and General Plant",-36034988.18907319,null,-5323422.0888148779,null,-30711566.100258317,null,-29629914.976631839,null,-90263240.038491935,null,-74844056,null,-230781668.5,-305625724.5,null,null,null,-294184842.56683075]
[25]
[26,"Grand Total",222901103.85075891,null,14035776.987897407,null,208865326.86286154,null,198275687.11405692,null,-302787163.50535291,null,-286186108,null,-230781668.5,-516967776.5,null,null,null,-495231099.62617195]
[27]
[28,"Compare FPL Total  Jurisdictional Adjustment (based on MFR Schedule C-2) ",null,null,null,null,null,null,198275687,"(a)"]
[]
["Notes and Source"]
["Columns A-F, Line Nos. 1-16: FPL Exhibit NWA-1, Page 7 of 762 "]
["Excess Depreciation Reserve is being amortized over 4 years per recommendation of OPC witness Pous."]
["(a): MFR Schedule C-2 for Projected Test Year Ended 12/31/18, Page 3 of 3, Line 15"]
["Col.G: FPL response to OPC Fifth Set of Interrogatories, No. 172, Attachment 1"]
["Col.H, lines 15-26: Col. G - Col. I."]
["Col. H, line 26: FPL response to OPC Fifth Set of Interrogatories, No. 172, Attachment 1.  Clauses amounts for 2018 spread in same proportion to FPL Clause adjustments for 2017."]
["Cols. I, J, and K: FPL response to OPC's Fifth Set of Interrogatories, No. 169, Attachment 2"]
["OPC Depreciation Rate Recommendations from OPC witness Jack Pous are summarized in columns (1) through (6) above."]
[]
["WORKPAPER BELOW THIS POINT AND ON OTHER TABS OF THIS EXCEL"]
[null,"C:\\Cases\\FL OPC FPL 2016 rate case\\Testimony Jack Pous Depreciation rates\\[2016-07-05 OPC Dep templet_please fill in yellow in OPC Adj 2017 tab UPDATED_C7_added 2018.xlsm]C7_2018"]
[null,"C:\\Cases\\FL OPC FPL 2016 rate case\\Testimony Jack Pous Depreciation rates\\[2016-07-01 OPC Dep templet_please fill in yellow in OPC Adj 2017 tab and return.xlsm]OPC Adj 2017 Summary"]
[null,"OPC Adj 2017 Summary"]

{"sheet":"18-D","index":34,"n_rows":59,"n_cols":22,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
["Schedule D",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!$I$1","v":"Docket No: 160021-EI"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!$I$2","v":"2018 Subsequent Year Adjustment"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!$I$3","v":"Exhibit No. RCS-3"}]
["Projected Test Year Ended December 31, 2018"]
[]
["Cost of Capital"]
["(Thousands of Dollars)"]
[null,null,null,null,"Jurisdictional",null,"OPC",null,null,null,null,null,"Per"]
[null,null,null,null,"Capital ",null,"Adjustments",null,null,null,"OPC",null,"Citizens",null,null,null,null,null,"Per OPC"]
["Line",null,null,null,"Structure Per",null,"to",null,"Adjusted",null,"Rate Base ",null,"Adjusted",null,null,null,"Cost",null,"Weighted"]
["No.",null,"Description",null,"Company",null,"Cap. Struct.",null,"Amounts",null,"Adjustments",null,"Amounts",null,"Ratio",null,"Rate",null,"Cost Rate"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)",null,"(D)",null,"(E)",null,"(F)",null,"(G)",null,"(H)"]
[null,null,"Per Company"]
[1,null,"Long Term Debt",null,10024107,null,null,null,{"$f":"SUM(E14:G14)","v":10024107},null,null,null,{"$f":"SUM(I14:K14)","v":10024107},null,{"$f":"I14/$I$21","v":0.29595044382792696},null,4.87E-2,null,{"$f":"O14*Q14","v":1.4412786614420043E-2}]
[{"$f":"A14+1","v":2},null,"Short Term Debt",null,321611,null,null,null,321611,null,null,null,{"$f":"SUM(I15:K15)","v":321611},null,9.4952017361689591E-3,null,2.6800000000000001E-2,null,{"$f":"O15*Q15","v":2.5447140652932809E-4}]
[{"$f":"A15+1","v":3},null,"Preferred Stock",null,0,null,null,null,0,null,null,null,0,null,0,null,0,null,0]
[4,null,"Common Equity",null,15284522,null,null,null,15284522,null,null,null,15284522,null,0.45125825867558217,null,0.115,null,5.1894699747691952E-2]
[5,null,"Customer Deposits",null,386360,null,null,null,386360,null,null,null,386360,null,1.140684287162516E-2,null,2.0400000000000001E-2,null,2.3269959458115328E-4]
[6,null,"Deferred Taxes",null,7753738,null,null,null,7753738,null,null,null,7753738,null,0.22892036192605114,null,0,null,0]
[7,null,"Investment Tax Credits",null,100559,null,null,null,100559,null,null,null,100559,null,2.9688909626456009E-3,null,8.8700000000000001E-2,null,2.6334062838666479E-4,null,{"$f":"SUM(S14:S20)","v":6.7057997991609136E-2},"this sch"]
[8,null,"Total",null,{"$f":"SUM(E14:E20)","v":33870897},null,{"$f":"SUM(G14:G20)","v":0},null,{"$f":"SUM(I14:I20)","v":33870897},null,null,null,{"$f":"SUM(M14:M20)","v":33870897},null,{"$f":"SUM(O14:O20)","v":1},null,null,null,{"$f":"U20+U22","v":6.7050571468479273E-2},null,{"$f":"'18-SchA-1'!$K$17","v":6.7050571468479273E-2},"sch A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U21-U20","v":-7.4265231298636936E-6},"diff"]
[null,null,"Per OPC"]
[{"$f":"A21+1","v":9},null,"Long Term Debt",null,{"$f":"E14","v":10024107},null,{"$f":"M37","v":2392637.2122277059},null,{"$f":"SUM(E24:G24)","v":12416744.212227706},null,{"$f":"$I$55*O24","v":146137.35912527898},null,{"$f":"SUM(I24:K24)","v":12562881.571352985},null,{"$f":"I24/$I$31","v":0.36659035667782008},null,{"$f":"Q14","v":4.87E-2},null,{"$f":"O24*Q24","v":1.7852950370209838E-2}]
[{"$f":"A24+1","v":10},null,"Short Term Debt",null,{"$f":"E15","v":321611},null,{"$f":"M38","v":76764.787772293843},null,398375.78777229384,null,{"$f":"$I$55*O25","v":4688.6353273802943},null,{"$f":"SUM(I25:K25)","v":403064.42309967411},null,{"$f":"I25/$I$31","v":1.1761595442018965E-2},null,{"$f":"Q15","v":2.6800000000000001E-2},null,{"$f":"O25*Q25","v":3.1521075784610825E-4}]
[11,null,"Preferred Stock",null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[12,null,"Common Equity",null,15284522,null,{"$f":"M39","v":-2469402},null,12815120,null,150825.99445265927,null,12965945.994452659,null,0.37835195211983902,null,{"$f":"SchD!$Q$27","v":8.7499999999999994E-2},null,3.3105795810485915E-2]
[13,null,"Customer Deposits",null,386360,null,0,null,386360,null,4547.2169762537878,null,390907.21697625378,null,1.140684287162516E-2,null,{"$f":"Q18","v":2.0400000000000001E-2},null,2.3269959458115328E-4]
[14,null,"Deferred Taxes",null,7753738,null,0,null,7753738,null,91256.675284770914,null,7844994.6752847712,null,0.22892036192605114,null,0,null,0]
[15,null,"Investment Tax Credits",null,100559,null,0,null,100559,null,1183.5169062923298,null,101742.51690629232,null,2.9688909626456009E-3,null,{"$f":"(Q24*(M24/($M$24+$M$27)))+(Q27*(M27/(M24+M27)))","v":6.8406298821909378E-2},null,2.0309084236040117E-4,null,"Compare Sch B final OPC RB"]
[16,null,"Total",null,{"$f":"SUM(E24:E30)","v":33870897},null,{"$f":"SUM(G24:G30)","v":-4.6566128730773926E-10},null,{"$f":"SUM(I24:I30)","v":33870897},null,{"$f":"SUM(K24:K30)","v":398639.39807263558},null,{"$f":"SUM(M24:M30)","v":34269536.398072638},null,{"$f":"SUM(O24:O30)","v":1},null,null,null,{"$f":"SUM(S24:S30)","v":5.1709747375483416E-2},null,{"$f":"'18-SchB-1p1'!$O$28","v":34269536.398072638},{"$f":"M31-U31","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Diff "]
[null,null,null,null,null,null,null,null,"Capitalization",null,null,null,"Adjs. To"]
[null,null,null,null,"Per FPL",null,"Effective",null,"Ratio",null,"Revised",null,"Reflect OPC"]
[null,null,"Ratio of Debt & Equity Components",null,"Amounts",null,"FPL Ratio",null,"Per OPC^",null,"Allocations",null,"Cap. Struct."]
[null,null,null,null,"(a)",null,"(b)",null,"(c )",null,"(d)",null,"(e) = (d - a)"]
[{"$f":"A31+1","v":17},null,"Long Term Debt",null,{"$f":"E24","v":10024107},null,{"$f":"E37/$E$41","v":0.39110468727565562},null,{"$f":"K46","v":0.48445680618783538},null,{"$f":"$E$41*I37","v":12416744.212227706},null,{"$f":"K37-E37","v":2392637.2122277059}]
[{"$f":"A37+1","v":18},null,"Short Term Debt",null,{"$f":"E25","v":321611},null,{"$f":"E38/$E$41","v":1.2548107235827678E-2},null,{"$f":"K47","v":1.5543193812164608E-2},null,{"$f":"$E$41*I38","v":398375.78777229384},null,{"$f":"K38-E38","v":76764.787772293843}]
[19,null,"Common Equity",null,{"$f":"E27","v":15284522},null,{"$f":"E39/$E$41","v":0.59634720548851672},null,0.5,null,{"$f":"$E$41*I39","v":12815120},null,{"$f":"K39-E39","v":-2469402}]
[]
[null,null,null,null,{"$f":"SUM(E37:E40)","v":25630240},null,{"$f":"SUM(G37:G40)","v":1},null,{"$f":"SUM(I37:I40)","v":1},null,{"$f":"SUM(K37:K40)","v":25630240},null,{"$f":"SUM(M37:M40)","v":0}]
[]
[null,null,null,null,"Per FPL",null,"Long/Short",null,"Per OPC",null,"OPC Adjusted"]
[null,null,"^ Ratio of Debt Components",null,"Amounts",null,"Term Ratio",null,"Debt Ratio",null,"Debt Ratio"]
[null,null,null,null,"(f)",null,"(g)",null,"(h)",null,"(i) = (g x h)"]
[{"$f":"A39+1","v":20},null,"Long Term Debt",null,{"$f":"E37","v":10024107},null,{"$f":"E46/E48","v":0.96891361237567075},null,null,null,{"$f":"G46*$I$48","v":0.48445680618783538}]
[{"$f":"A46+1","v":21},null,"Short Term Debt",null,{"$f":"E38","v":321611},null,{"$f":"E47/E48","v":3.1086387624329217E-2},null,null,null,{"$f":"G47*$I$48","v":1.5543193812164608E-2}]
[22,null,null,null,{"$f":"E46+E47","v":10345718},null,{"$f":"G46+G47","v":1},null,0.5,null,{"$f":"K46+K47","v":0.5}]
[]
["Notes and Source"]
["The per Company amounts are from MFR Sch. D-1a."]
["Column (c):  Capitalization Ratio per OPC sponsored by OPC Witness Kevin O'Donnell"]
["Column (D): OPC rate base adjustments are from Schedule B-1, page 1, col. E. This includes the FPL update/filing correction rate base adjustments in columns B and C."]
[null,null,null,null,"FPL Updates",null,"OPC Adjs",null,"Rate Base Adjs"]
[null,null,"Rate Base Adjustments ($000)",null,{"$f":"'18-SchB-1p1'!G28+'18-SchB-1p1'!I28","v":21787.398072635558},null,{"$f":"'18-SchB-1p1'!$M$28","v":376852},null,{"$f":"SUM(E55:G55)","v":398639.39807263558}]
["Column (G):  Lines 1 - 3 and 5 based on per-FPL Cost rates.  Return on Equity on line 4 sponsored by OPC witness Randall Woolridge. Lines 7 and 15 are fall-out calculations."]
[]
["FPL Weighted Cost of Debt for Interest Synchronization",null,null,null,null,null,{"$f":"S14+S15+S18","v":1.4899957615530524E-2},null,"Col. H, lines 1, 2 and 5"]
["OPC Weighted Cost of Debt for Interest Synchronization",null,null,null,null,null,{"$f":"S24+S25+S28","v":1.8400860722637101E-2},null,"Col. H, lines 9, 10 and 13"]

{"sheet":"18Ep1","index":35,"n_rows":47,"n_cols":9,"rows_kept":47,"cut":false,"hidden":false,"merged":[]}
["Schedule E, page 1 of 3",null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G2","v":"January 2017 Rate Change"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!$I$3","v":"Exhibit No. RCS-3"}]
[{"$f":"'18-SchA-1'!$A$4","v":"Projected Year Ended December 31, 2018"}]
[]
["Company Rate Base Adjustments from May 3, 2016 Notice of Identified Adjustments"]
["(Thousands of Dollars)"]
[]
[]
[null,null,null,null,null,null,"FPL May 3, 2016"]
["Line ",null,null,null,null,null,"Notice of"]
["No.",null,"Rate Base Components",null,null,null,"Filing Adjustments"]
[null,null,null,null,null,null,"(A)"]
[]
[1,null,"Plant in Service"]
[2,null,"Accumulated Depreciation & Amortization",null,null,null,{"$f":"I38","v":1994.2514072543447}]
[]
[3,null,"Net Plant in Service",null,null,null,{"$f":"G15+G16","v":1994.2514072543447}]
[]
[4,null,"Construction Work in Progress"]
[5,null,"Plant Held For Future Use"]
[6,null,"Nuclear Fuel"]
[]
[7,null,"Total Net Plant",null,null,null,{"$f":"SUM(G18:G22)","v":1994.2514072543447}]
[]
[8,null,"Working Capital Allowance",null,null,null,{"$f":"$I$45","v":-14924.103957659123}]
[9,null,"Other Rate Base Items"]
[]
[10,null,"Total Rate Base",null,null,null,{"$f":"SUM(G24:G27)","v":-12929.852550404778}]
[]
["Source/Notes:"]
["Schedule E, page 3 of 3"]
[null,null,"Description",null,"Page 3 Column Reference",null,"Dollars",null,"Thousands of $"]
[null,null,"Accumulated Depreciation & Amortization"]
[{"$f":"A29+1","v":11},null,"Fukushima ",null,{"$f":"'18Ep3'!$N$10","v":"(11)"},null,{"$f":"'18Ep3'!$N$26","v":-77803.364498852723},null,{"$f":"G35/1000","v":-77.80336449885273}]
[{"$f":"A35+1","v":12},null,{"$f":"'18Ep3'!$O$11","v":"Depreciation Co Adj"},null,{"$f":"'18Ep3'!$O$10","v":"(12)"},null,{"$f":"'18Ep3'!$O$26","v":4216.1986353282746},null,{"$f":"G36/1000","v":4.2161986353282748}]
[{"$f":"A36+1","v":13},null,{"$f":"'18Ep3'!$P$11","v":"Dismantlement Co Adj"},null,{"$f":"'18Ep3'!$P$10","v":"(13)"},null,{"$f":"'18Ep3'!$P$26","v":2067838.5731178692},null,{"$f":"G37/1000","v":2067.8385731178691}]
[{"$f":"A37+1","v":14},null,"Accumulated Depreciation & Amortization",null,null,null,{"$f":"SUM(G35:G37)","v":1994251.4072543448},null,{"$f":"SUM(I35:I37)","v":1994.2514072543447}]
[]
[null,null,"Working Capital Allowance"]
[{"$f":"A37+1","v":14},null,{"$f":"'18Ep3'!$E$11","v":"Mitigation Bank Gain"},null,{"$f":"'18Ep3'!$E$10","v":"(2)"},null,{"$f":"'18Ep3'!$E$26","v":-2430949.1517016781},null,{"$f":"G41/1000","v":-2430.9491517016781}]
[{"$f":"A41+1","v":15},null,{"$f":"'18Ep3'!$F$11","v":"Pension Debit"},null,{"$f":"'18Ep3'!$F$10","v":"(3)"},null,{"$f":"'18Ep3'!$F$26","v":-8599615.3206917886},null,-8599.6153206917879]
[16,null,{"$f":"'18Ep3'!$J$11","v":"Uncollectible Accounts Expense"},null,{"$f":"'18Ep3'!$J$10","v":"(7)"},null,{"$f":"'18Ep3'!$J$26","v":-81171.857221528277},null,-81.171857221528271]
[17,null,{"$f":"'18Ep3'!$M$11","v":"DSM Adj"},null,{"$f":"'18Ep3'!$M$10","v":"(10)"},null,{"$f":"'18Ep3'!$M$26","v":-3812367.6280441284},null,-3812.3676280441282]
[null,null,"Working Capital Allowance",null,null,null,{"$f":"SUM(G41:G44)","v":-14924103.957659123},null,{"$f":"SUM(I41:I44)","v":-14924.103957659123}]
[]
[{"$f":"A44+1","v":18},null,"Total Rate Base",null,null,null,{"$f":"G45+G38","v":-12929852.55040478},null,{"$f":"I45+I38","v":-12929.852550404778}]

{"sheet":"18Ep2","index":36,"n_rows":76,"n_cols":9,"rows_kept":76,"cut":false,"hidden":false,"merged":[]}
["Schedule E, page 2 of 3",null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!$I$2","v":"2018 Subsequent Year Adjustment"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,{"$f":"'18Ep1'!$I$3","v":"Exhibit No. RCS-3"}]
[{"$f":"'18Ep1'!$A$4","v":"Projected Year Ended December 31, 2018"}]
[]
["Company Net Operating Income Adjustments from May 3, 2016 Notice of Identified Adjustments"]
["(Thousands of Dollars)"]
[]
[null,null,null,null,null,null,"FPL May 3, 2016"]
["Line",null,null,null,null,null,"Notice of"]
["No.",null,"Description",null,"Reference",null,"Filing Adjustments"]
[null,null,null,null,null,null,"(A)"]
[null,null,"Operating Revenues:"]
[1,null,"Revenue From Sales",null,"Line 14",null,{"$f":"$I$39","v":5491.7745120585441}]
[2,null,"Other Operating Revenues",null,"Line 18",null,{"$f":"$I$46","v":-6760.6704600000003}]
[]
[3,null,"Total Operating Revenues",null,"Line 19",null,{"$f":"SUM(G14:G16)","v":-1268.8959479414561}]
[]
[null,null,"Operating Expenses:"]
[4,null,"Other Operation & Maintenance",null,"Line 22",null,{"$f":"$I$53","v":-4046.2191914580549}]
[5,null,"Fuel & Interchange"]
[6,null,"Purchased Power"]
[7,null,"Deferred Costs"]
[8,null,"Depreciation & Amortization",null,"Line 25",null,{"$f":"$I$58","v":-1381.6306962714214}]
[9,null,"Taxes Other Than Income Taxes"]
[10,null,"Income Taxes",null,"Line 31",null,{"$f":"$I$66","v":1679.9099213299339}]
[11,null,"(Gain)/Loss on Disposal of Plant"]
[12,null,"Total Operating Expenses",null,null,null,{"$f":"SUM(G20:G27)","v":-3747.9399663995418}]
[]
[13,null,"Net Operating Income",null,null,null,{"$f":"G17-G28","v":2479.0440184580857}]
[]
["Source/Notes:"]
["Schedule E, page 3 of 3"]
[null,null,"Description",null,"Page 3 Column Reference",null,"NOI Dollars (a)",null,"Thousands of NOI $"]
[null,null,null,null,null,null,"(B)",null,"(C )"]
[null,null,"Revenues (Decrease) Increase"]
[{"$f":"A30+1","v":14},null,{"$f":"'18Ep3'!$K$11","v":"Outdoor Lighting"},null,{"$f":"'18Ep3'!$K$10","v":"(8)"},null,{"$f":"-'18Ep3'!$K$42","v":-3833010.4879414551},"(a)",{"$f":"G37/1000","v":-3833.0104879414553}]
[{"$f":"A37+1","v":15},null,{"$f":"'18Ep3'!$L$11","v":"Retail Base Revenues"},null,{"$f":"'18Ep3'!$L$10","v":"(9)"},null,{"$f":"-'18Ep3'!$L$42","v":9324785},"(a)",9324.7849999999999]
[{"$f":"A38+1","v":16},null,"Revenues (Decrease) Increase",null,null,null,{"$f":"SUM(G37:G38)","v":5491774.5120585449},null,{"$f":"SUM(I37:I38)","v":5491.7745120585441}]
[]
[null,null,"Other Operating Revenues"]
[{"$f":"A39+1","v":17},null,{"$f":"'18Ep3'!$D$11","v":"Aviation gains"},null,{"$f":"'18Ep3'!$D$10","v":"(1)"},null,{"$f":"-'18Ep3'!$D$42","v":-1229710},"(a)",{"$f":"G42/1000","v":-1229.71}]
[{"$f":"A42+1","v":18},null,{"$f":"'18Ep3'!$E$11","v":"Mitigation Bank Gain"},null,{"$f":"'18Ep3'!$E$10","v":"(2)"},null,{"$f":"-'18Ep3'!$E$42","v":-5028704.46},"(a)",{"$f":"G43/1000","v":-5028.7044599999999}]
[{"$f":"A43+1","v":19},null,{"$f":"'18Ep3'!$H$11","v":"Late Payment charges"},null,{"$f":"'18Ep3'!$H$10","v":"(5)"},null,{"$f":"-'18Ep3'!$H$42","v":-490062},"(a)",-490.06200000000001]
[{"$f":"A44+1","v":20},null,{"$f":"'18Ep3'!$I$11","v":"Returned Checks"},null,{"$f":"'18Ep3'!$I$10","v":"(6)"},null,{"$f":"-'18Ep3'!$I$42","v":-12194},"(a)",-12.194000000000001]
[21,null,"Other Operating Revenues",null,null,null,{"$f":"SUM(G42:G45)","v":-6760670.46},null,{"$f":"SUM(I42:I45)","v":-6760.6704600000003}]
[]
[{"$f":"A46+1","v":22},null,"Total Operating Revenues",null,null,null,{"$f":"G39+G46","v":-1268895.9479414551},null,{"$f":"I39+I46","v":-1268.8959479414561}]
[]
[null,null,"Other Operation & Maintenance"]
[{"$f":"A48+1","v":23},null,{"$f":"'18Ep3'!$G$11","v":"WCEC Water Reclamation"},null,{"$f":"'18Ep3'!$G$10","v":"(4)"},null,{"$f":"'18Ep3'!$G$42","v":-4032828.1914580548},null,{"$f":"G51/1000","v":-4032.8281914580548}]
[{"$f":"A51+1","v":24},null,{"$f":"'18Ep3'!$J$11","v":"Uncollectible Accounts Expense"},null,{"$f":"'18Ep3'!$J$10","v":"(7)"},null,{"$f":"'18Ep3'!$J$42","v":-13391},null,-13.391]
[25,null,"Other Operation & Maintenance",null,null,null,{"$f":"SUM(G51:G52)","v":-4046219.1914580548},null,{"$f":"SUM(I51:I52)","v":-4046.2191914580549}]
[]
[null,null,"Depreciation & Amortization"]
[{"$f":"A53+1","v":26},null,{"$f":"'18Ep3'!$O$11","v":"Depreciation Co Adj"},null,{"$f":"'18Ep3'!$O$10","v":"(12)"},null,{"$f":"'18Ep3'!$O$42","v":-3071.6475261747692},null,{"$f":"G56/1000","v":-3.0716475261747691}]
[{"$f":"A56+1","v":27},null,{"$f":"'18Ep3'!$P$11","v":"Dismantlement Co Adj"},null,{"$f":"'18Ep3'!$P$10","v":"(13)"},null,{"$f":"'18Ep3'!$P$42","v":-1378559.0487452466},null,-1378.5590487452466]
[{"$f":"A57+1","v":28},null,"Depreciation & Amortization",null,null,null,{"$f":"SUM(G56:G57)","v":-1381630.6962714214},null,{"$f":"SUM(I56:I57)","v":-1381.6306962714214}]
[]
[null,null,"Income Taxes"]
[{"$f":"A58+1","v":29},null,"Revenue",null,null,null,"Line 22",null,{"$f":"$I$48","v":-1268.8959479414561}]
[{"$f":"A61+1","v":30},null,"Pre-Tax Expenses",null,null,null,"Lines 25 and 28",null,{"$f":"I53+I58","v":-5427.849887729476}]
[31,null,"Synchronized Interest (c )",null,null,null,"Line 40",null,{"$f":"G76","v":-195.96484525393481}]
[32,null,"Taxable Income",null,null,null,null,null,{"$f":"I61-I62-I63","v":4354.9187850419548}]
[33,null,"Combined State and Federal Income Tax Rate Used",null,null,null,null,null,{"$f":"G69","v":0.38574999999999998}]
[34,null,"Income Tax Expense",null,null,null,"Line 32 x Line 33",null,{"$f":"I64*I65","v":1679.9099213299339}]
[]
["(a)",null,"Page 3, lines 22-28 state the income statement amounts as after tax net operating income impacts"]
[{"$f":"A66+1","v":35},null,"Combined State and Federal Income Tax Rate Used",null,null,null,0.38574999999999998]
[{"$f":"A69+1","v":36},null,"NOI factor: 1 minus Income Tax Rate",null,null,null,{"$f":"1-G69","v":0.61424999999999996}]
[37,null,"1 divided by NOI factor",null,null,null,{"$f":"1/G70","v":1.6280016280016281},"(b)"]
[]
["(c )",null,"Synchronized Interest "]
[{"$f":"A71+1","v":38},null,"Rate Base",null,"Page 1",null,{"$f":"'18Ep1'!$G$29","v":-12929.852550404778}]
[{"$f":"A74+1","v":39},null,"FPL Interest",null,"Page 3",null,{"$f":"ROUND('18Ep3'!$D$32,6)","v":1.5155999999999999E-2}]
[40,null,"Synchronized Interest ",null,null,null,{"$f":"G74*G75","v":-195.96484525393481}]

{"sheet":"18Ep3","index":37,"n_rows":54,"n_cols":17,"rows_kept":54,"cut":false,"hidden":false,"merged":[[8,3,8,16]]}
["Schedule E, page 3 of 3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'SchA-1'!G1","v":"Docket No: 160021-EI"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'18Ep2'!$I$2","v":"2018 Subsequent Year Adjustment"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'18Ep2'!$I$3","v":"Exhibit No. RCS-3"}]
["Projected Test Year Ended December 31, 2017"]
[]
["Company Rate Base and Net Operating Income Adjustments from May 3, 2016 Notice of Identified Adjustments"]
[]
[]
[null,null,null,2018]
[null,null,null,"(1)","(2)","(3)","(4)","(5)","(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13)","Total"]
["Line No.","Description",null,"Aviation gains","Mitigation Bank Gain","Pension Debit","WCEC Water Reclamation","Late Payment charges","Returned Checks","Uncollectible Accounts Expense","Outdoor Lighting","Retail Base Revenues","DSM Adj","Fukushima (4)","Depreciation Co Adj","Dismantlement Co Adj"]
[null,"RATE BASE"]
[1,"PLANT IN SERVICE",null,0,0,0,0,0,0,0,0,0,0,0,null,0,{"$f":"SUM(D13:P13)","v":0}]
[{"$f":"+A13+1","v":2},"DEPRECIATION & AMORT RESERVE",null,0,0,0,0,0,0,0,0,0,0,{"$f":"[1]Fukushima!$AG$28","v":-81787.758430330316},{"$f":"-[1]Distribution!$AC$42","v":4216.1986353282746},{"$f":"+[1]Dismantlement!$AG$44","v":2173734.8092906331},{"$f":"SUM(D14:P14)","v":2096163.2494956311}]
[3,"NET PLANT IN SERVICE",null,{"$f":"D13+D14","v":0},0,0,0,0,0,0,0,0,0,-81787.758430330316,4216.1986353282746,2173734.8092906331,2096163.2494956311]
[4]
[5,"FUTURE USE PLANT",null,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D17:P17)","v":0}]
[6,"CWIP",null,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D18:P18)","v":0}]
[7,"NUCLEAR FUEL",null,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D19:P19)","v":0}]
[8,"NET UTILITY PLANT",null,{"$f":"D15+D17+D18+D19","v":0},0,0,0,0,0,0,0,0,0,-81787.758430330316,4216.1986353282746,2173734.8092906331,2096163.2494956311]
[9]
[10,"WORKING CAPITAL",null,null,{"$f":"-'[1]Mitigation bank Gain'!$Z$28","v":-2514352.2299999991},{"$f":"'[1]Pension Debit Bal'!$E$38","v":-8882026.1535298824},0,0,0,{"$f":"+'[1]UAR-Late Pymt-Return Checks'!$AF$42","v":-81171.857221528277},0,0,0,0,0,0,{"$f":"SUM(D22:P22)","v":-11477550.24075141}]
[11,"RATE BASE - INCREASE/(DECREASE)",null,{"$f":"D20+D22","v":0},-2514352.2299999991,-8882026.1535298824,0,0,0,-81171.857221528277,0,0,0,-81787.758430330316,4216.1986353282746,2173734.8092906331,-9381386.9912557788]
[12]
[13,"JURISDICTIONAL FACTOR (2)",null,0,{"$f":"+'[1]rate base'!$G$545","v":0.96682919866866823},{"$f":"'[1]rate base'!$G$394","v":0.96820423313819459},0,1,1,1,1,1,0,0.95128373722490955,1,0.95128373722490944]
[14,"JURISDICTIONAL RATE BASE",null,{"$f":"+D23*D25","v":0},-2430949.1517016781,-8599615.3206917886,0,0,0,-81171.857221528277,0,0,{"$f":"'[1]DSM peak adj - sep fac - RB'!$BF$553","v":-3812367.6280441284},-77803.364498852723,4216.1986353282746,2067838.5731178692,{"$f":"SUM(D26:P26)","v":-12929852.550404778}]
[15]
[16,"PRE-TAX RATE OF RETURN (D-1a) (1)",null,9.9640522866562345E-2,{"$f":"+D28","v":9.9640522866562345E-2},{"$f":"+E28","v":9.9640522866562345E-2},9.9640522866562345E-2,9.9640522866562345E-2,9.9640522866562345E-2,9.9640522866562345E-2,9.9640522866562345E-2,9.9640522866562345E-2,9.9640522866562345E-2,9.9640522866562345E-2,9.9640522866562345E-2,9.9640522866562345E-2,9.9640522866562345E-2]
[17]
[18,"RETURN ON RATE BASE",null,{"$f":"+D26*D28","v":0},-242221.04453758139,-856870.16700503009,0,0,0,-8088.0062956030224,0,0,-379866.30381787301,-7752.3679194434199,420.10423653339592,206040.5166291107,{"$f":"SUM(D30:P30)","v":-1288337.2687098868}]
[19]
[20,"COST OF DEBT (D-1a) (1)",null,1.515586486513879E-2,{"$f":"+D32","v":1.515586486513879E-2},{"$f":"+E32","v":1.515586486513879E-2},1.515586486513879E-2,1.515586486513879E-2,1.515586486513879E-2,1.515586486513879E-2,1.515586486513879E-2,1.515586486513879E-2,1.515586486513879E-2,1.515586486513879E-2,1.515586486513879E-2,1.515586486513879E-2,1.515586486513879E-2]
[21,"INTEREST SYNC ADJUSTMENT",null,{"$f":"-D26*D32*0.38575","v":0},14212.240034955457,50276.574917413476,0,0,0,474.5611063513781,0,0,22288.530302383755,454.86763514193154,-24.649477755794109,-12089.359472664721,75592.765045825479]
[]
[null,"NET OPERATING INCOME"]
[{"$f":"+A33+1","v":22},"OPERATION AND MAINTENANCE EXPENSE",null,0,0,0,{"$f":"-'[1]WCEC water reclam'!$L$80","v":-4246489.9999999991},0,0,{"$f":"'[1]UAR-Late Pymt-Return Checks'!$Q$40","v":-13391},0,0,0,0,0,0,{"$f":"SUM(D36:P36)","v":-4259880.9999999991}]
[{"$f":"A36+1","v":23},"DEPRECIATION & AMORTIZATION",null,0,0,0,0,0,0,0,0,0,0,null,{"$f":"+[1]Distribution!$AC$39","v":-3071.6475261747692},{"$f":"[1]Dismantlement!$AF$38","v":-1449156.5395270891},{"$f":"SUM(D37:P37)","v":-1452228.1870532639}]
[24,"REVENUES",null,1229710,{"$f":"+-'[1]Mitigation bank Gain'!$Z$20","v":5028704.46},0,0,{"$f":"-'[1]UAR-Late Pymt-Return Checks'!$Q$59","v":490062},{"$f":"-'[1]UAR-Late Pymt-Return Checks'!$Q$60","v":12194},0,{"$f":"-'[1]OL revenues'!$M$6","v":3833010.4879414551},-9324785,0,0,0,0,{"$f":"SUM(D38:P38)","v":1268895.947941456}]
[25,"TOTAL - INCREASE/(DECREASE)",null,{"$f":"SUM(D36:D38)","v":1229710},5028704.46,0,-4246489.9999999991,490062,12194,-13391,3833010.4879414551,-9324785,0,0,-3071.6475261747692,-1449156.5395270891,-4443213.2391118072]
[26]
[27,"JURISDICTIONAL FACTOR (2)",null,1,{"$f":"'[1]NOI 2018'!$L$474","v":1},0,{"$f":"'[1]WCEC water reclam'!$O$80","v":0.94968507907897004},1,1,1,1,1,1,0,1,0.95128373722490955]
[28,"JURISDICTIONAL NET OPERATING INCOME",null,{"$f":"+D39*D41","v":1229710},5028704.46,0,-4032828.1914580548,490062,12194,-13391,3833010.4879414551,-9324785,{"$f":"+'[1]DSM peak adj - sep fac - NOI'!$BE$489","v":-584799.52896976471},0,-3071.6475261747692,-1378559.0487452466,{"$f":"SUM(D42:P42)","v":-4743753.4687577859}]
[]
[]
[]
[26,"SUBTOTAL (SUM OF LINES 18, 21, & 25)",null,{"$f":"+D30+D33+D42","v":1229710},4800695.655497374,-806593.59208761656,-4032828.1914580548,490062,12194,-21004.445189251644,3833010.4879414551,-9324785,-942377.30248525389,-7297.5002843014881,-2676.1927673971672,-1184607.8915888006,-5956497.9724218473]
[27,"RAF and Bad Debt Multiplier (3)",null,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001]
[28,"TOTAL REVENUE REQUIREMENT",null,{"$f":"+D46*D47","v":1231394.7027},4807272.6085454058,-807698.62530877662,-4038353.1660803529,490733.38494000002,12210.70578,-21033.22127916092,3838261.7123099351,-9337559.9554500002,-943668.35938965878,-7307.4978596909823,-2679.8591514885015,-1186230.8044002773,-5964658.3746440662]
[]
[null,"Notes:"]
[null,"(1) Pre-Tax COC (debt/equity) was obtained from MFRs D-1a for the TY & SY "]
[null,"(2) Jurisdictional factors reflected in this calculation are the same as the jusridictional factors reflected in MFRs B-2 & C-3 for the TY & SY"]
[null,"(3) Refer to MFR C-44 for TY & SY"]
[null,"(4) Fukushima adjustment only applies to 2018. "]

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["Schedule F, page 1 of 3",null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,{"$f":"'18Ep3'!Q2","v":"2018 Subsequent Year Adjustment"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,{"$f":"'18Ep3'!Q3","v":"Exhibit No. RCS-3"}]
["Projected Test Year Ended December 31, 2018"]
[]
["Company Rate Base Adjustments from June 16, 2016 Second Notice of Identified Adjustments"]
["(Thousands of Dollars)"]
[]
[]
[null,null,null,null,null,null,"FPL June 16, 2016"]
["Line ",null,null,null,null,null,"Second Notice of"]
["No.",null,"Rate Base Components",null,null,null,"Filing Adjustments"]
[null,null,null,null,null,null,"(A)"]
[]
[1,null,"Plant in Service"]
[2,null,"Accumulated Depreciation & Amortization",null,null,null,{"$f":"$I$37","v":33803.022716873376}]
[]
[3,null,"Net Plant in Service",null,null,null,{"$f":"G15+G16","v":33803.022716873376}]
[]
[4,null,"Construction Work in Progress"]
[5,null,"Plant Held For Future Use"]
[6,null,"Nuclear Fuel"]
[]
[7,null,"Total Net Plant",null,null,null,{"$f":"SUM(G18:G22)","v":33803.022716873376}]
[]
[8,null,"Working Capital Allowance",null,null,null,{"$f":"$I$43","v":914.22790616696159}]
[9,null,"Other Rate Base Items"]
[]
[10,null,"Total Rate Base",null,null,null,{"$f":"SUM(G24:G27)","v":34717.250623040338}]
[]
["Source/Notes:"]
["Schedule F, page 3 of 3"]
[null,null,"Description",null,"Page 3 Column Reference",null,"Dollars",null,"Thousands of $"]
[null,null,"Accumulated Depreciation & Amortization"]
[{"$f":"A29+1","v":11},null,"Depreciation Co Adj ",null,{"$f":"'Fp3'!$E$9","v":"(3)"},null,{"$f":"'18Fp3'!$E$25","v":33803022.716873378},null,{"$f":"G35/1000","v":33803.022716873376}]
[{"$f":"A35+1","v":12},null,null,null,null,null,null,null,{"$f":"G36/1000","v":0}]
[{"$f":"A36+1","v":13},null,"Accumulated Depreciation & Amortization",null,null,null,{"$f":"SUM(G35:G36)","v":33803022.716873378},null,{"$f":"SUM(I35:I36)","v":33803.022716873376}]
[]
[null,null,"Working Capital Allowance"]
[{"$f":"A37+1","v":14},null,{"$f":"'Fp3'!$D$10","v":"SJRPP - Def Credit - Dismantlement"},null,{"$f":"'Fp3'!D9","v":"(2)"},null,{"$f":"'18Fp3'!$D$25","v":914227.90616696153},null,{"$f":"G40/1000","v":914.22790616696159}]
[{"$f":"A40+1","v":15}]
[16]
[17,null,"Working Capital Allowance",null,null,null,{"$f":"SUM(G40:G42)","v":914227.90616696153},null,{"$f":"SUM(I40:I42)","v":914.22790616696159}]
[]
[{"$f":"A43+1","v":18},null,"Total Rate Base",null,null,null,{"$f":"G43+G37","v":34717250.623040341},null,{"$f":"I43+I37","v":34717.250623040338}]

{"sheet":"18Fp2","index":39,"n_rows":73,"n_cols":9,"rows_kept":73,"cut":false,"hidden":false,"merged":[]}
["Schedule F, page 2 of 3",null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,{"$f":"'18Fp1'!I2","v":"2018 Subsequent Year Adjustment"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,{"$f":"'18Fp1'!$I$3","v":"Exhibit No. RCS-3"}]
[{"$f":"'18Fp1'!$A$4","v":"Projected Test Year Ended December 31, 2018"}]
[]
["Company Net Operating Income Adjustments from June 16, 2016 Second Notice of Identified Adjustments"]
["(Thousands of Dollars)"]
[]
[null,null,null,null,null,null,"FPL June 16, 2016"]
["Line",null,null,null,null,null,"Notice of"]
["No.",null,"Description",null,"Reference",null,"Filing Adjustments"]
[null,null,null,null,null,null,"(A)"]
[null,null,"Operating Revenues:"]
[1,null,"Revenue From Sales",null,"Line 14",null,{"$f":"$I$37","v":850}]
[2,null,"Other Operating Revenues",null,"Line 18"]
[]
[3,null,"Total Operating Revenues",null,"Line 19",null,{"$f":"SUM(G14:G16)","v":850}]
[]
[null,null,"Operating Expenses:"]
[4,null,"Other Operation & Maintenance",null,"Line 22",null,{"$f":"$I$50","v":-25.67387165012552}]
[5,null,"Fuel & Interchange"]
[6,null,"Purchased Power"]
[7,null,"Deferred Costs"]
[8,null,"Depreciation & Amortization",null,"Line 25",null,{"$f":"$I$55","v":-23660.468718241424}]
[9,null,"Taxes Other Than Income Taxes"]
[10,null,"Income Taxes",null,"Line 31",null,{"$f":"$I$63","v":9261.8469423926635}]
[11,null,"(Gain)/Loss on Disposal of Plant"]
[12,null,"Total Operating Expenses",null,null,null,{"$f":"SUM(G20:G27)","v":-14424.295647498884}]
[]
[13,null,"Net Operating Income",null,null,null,{"$f":"G17-G28","v":15274.295647498884}]
[]
["Source/Notes:"]
["Schedule F, page 3 of 3"]
[null,null,"Description",null,"Page 3 Column Reference",null,"NOI Dollars (a)",null,"Thousands of NOI $"]
[null,null,null,null,null,null,"(B)",null,"(C )"]
[null,null,"Revenues (Decrease) Increase"]
[{"$f":"A30+1","v":14},null,{"$f":"'Fp3'!$C$10","v":"EDR"},null,{"$f":"'Fp3'!$C$9","v":"(1)"},null,{"$f":"'18Fp3'!$C$37","v":850000},"(a)",{"$f":"G37/1000","v":850}]
[]
[null,null,"Other Operating Revenues"]
[{"$f":"A37+1","v":15}]
[{"$f":"A40+1","v":16}]
[{"$f":"A41+1","v":17}]
[18,null,"Other Operating Revenues",null,null,null,{"$f":"SUM(G40:G42)","v":0},null,{"$f":"SUM(I40:I42)","v":0}]
[]
[{"$f":"A43+1","v":19},null,"Total Operating Revenues",null,null,null,{"$f":"G43+G37","v":850000},null,{"$f":"I43+I37","v":850}]
[]
[null,null,"Other Operation & Maintenance"]
[{"$f":"A45+1","v":20},null,{"$f":"'Fp3'!$C$10","v":"EDR"},null,{"$f":"'Fp3'!$C$9","v":"(1)"},null,{"$f":"'18Fp3'!$C$35","v":-25673.871650125518},null,{"$f":"G48/1000","v":-25.67387165012552}]
[{"$f":"A48+1","v":21}]
[22,null,"Other Operation & Maintenance",null,null,null,{"$f":"SUM(G48:G49)","v":-25673.871650125518},null,{"$f":"SUM(I48:I49)","v":-25.67387165012552}]
[]
[null,null,"Depreciation & Amortization"]
[{"$f":"A50+1","v":23},null,{"$f":"'Ep3'!$K$11","v":"Depreciation Co Adj"},null,{"$f":"'Fp3'!$E$9","v":"(3)"},null,{"$f":"'18Fp3'!$E$41","v":-23660468.718241423},null,{"$f":"G53/1000","v":-23660.468718241424}]
[{"$f":"A53+1","v":24}]
[{"$f":"A54+1","v":25},null,"Depreciation & Amortization",null,null,null,{"$f":"SUM(G53:G54)","v":-23660468.718241423},null,{"$f":"SUM(I53:I54)","v":-23660.468718241424}]
[]
[null,null,"Income Taxes"]
[{"$f":"A55+1","v":26},null,"Revenue",null,null,null,"Line 19",null,{"$f":"$I$45","v":850}]
[{"$f":"A58+1","v":27},null,"Pre-Tax Expenses",null,null,null,"Lines 22 + 25",null,{"$f":"I50+I55","v":-23686.142589891548}]
[28,null,"Synchronized Interest (c )",null,null,null,"Line 37",null,{"$f":"G73","v":526.16995893195485}]
[29,null,"Taxable Income",null,null,null,null,null,{"$f":"I58-I59-I60","v":24009.972630959594}]
[30,null,"Combined State and Federal Income Tax Rate Used",null,null,null,null,null,{"$f":"G66","v":0.38574999999999998}]
[31,null,"Income Tax Expense",null,null,null,"Line 29 x Line 30",null,{"$f":"I61*I62","v":9261.8469423926635}]
[]
["(a)",null,"Page 3, lines 22-28 state the income statement amounts as net operating income impacts"]
[{"$f":"A63+1","v":32},null,"Combined State and Federal Income Tax Rate Used",null,null,null,0.38574999999999998]
[{"$f":"A66+1","v":33},null,"NOI factor: 1 minus Income Tax Rate",null,null,null,{"$f":"1-G66","v":0.61424999999999996}]
[34,null,"1 divided by NOI factor",null,null,null,{"$f":"1/G67","v":1.6280016280016281},"(b)"]
[]
["(c )",null,"Synchronized Interest "]
[{"$f":"A68+1","v":35},null,"Rate Base",null,"Page 1",null,{"$f":"'18Fp1'!$G$29","v":34717.250623040338}]
[{"$f":"A71+1","v":36},null,"FPL Interest",null,"Page 3",null,{"$f":"'18Fp3'!$E$31","v":1.515586486513879E-2}]
[37,null,"Synchronized Interest ",null,null,null,{"$f":"G71*G72","v":526.16995893195485}]

{"sheet":"18Fp3","index":40,"n_rows":55,"n_cols":6,"rows_kept":55,"cut":false,"hidden":false,"merged":[[7,2,7,5]]}
["Schedule F, page 3 of 3",null,null,null,null,{"$f":"'SchA-1'!G1","v":"Docket No: 160021-EI"}]
[null,null,null,null,null,{"$f":"'18Fp2'!$I$2","v":"2018 Subsequent Year Adjustment"}]
["Florida Power & Light Company",null,null,null,null,{"$f":"'18Fp2'!$I$3","v":"Exhibit No. RCS-3"}]
[{"$f":"'18Fp2'!$A$4","v":"Projected Test Year Ended December 31, 2018"}]
[]
["Company Rate Base and Net Operating Income Adjustments from June 16, 2016 Second Notice of Identified Adjustments"]
[]
[null,null,2018]
[null,null,"(1)","(2)","(3)","Total"]
["Line No.","DESCRIPTION","EDR","SJRPP - Def Credit - Dismantlement","Depreciation Co Adj (4)"]
[null,"RATE BASE"]
[1,"PLANT IN SERVICE",0,0,0,{"$f":"SUM(C12:E12)","v":0}]
[{"$f":"+A12+1","v":2},"DEPRECIATION & AMORT RESERVE",0,0,35229695.569782361,{"$f":"SUM(C13:E13)","v":35229695.569782361}]
[3,"NET PLANT IN SERVICE",{"$f":"C12+C13","v":0},{"$f":"D12+D13","v":0},35229695.569782361,35229695.569782361]
[4]
[5,"FUTURE USE PLANT",0,0,0,{"$f":"SUM(C16:E16)","v":0}]
[6,"CWIP",0,0,0,{"$f":"SUM(C17:E17)","v":0}]
[7,"NUCLEAR FUEL",0,0,0,{"$f":"SUM(C18:E18)","v":0}]
[8,"NET UTILITY PLANT",{"$f":"C14+C16+C17+C18","v":0},{"$f":"D14+D16+D17+D18","v":0},35229695.569782361,35229695.569782361]
[9]
[10,"WORKING CAPITAL",null,961046.5000000447,0,{"$f":"SUM(C21:E21)","v":961046.5000000447}]
[11,"RATE BASE - INCREASE/(DECREASE)",{"$f":"C19+C21","v":0},{"$f":"D19+D21","v":961046.5000000447},35229695.569782361,36190742.069782406]
[12]
[13,"JURISDICTIONAL FACTOR (2)",0,0.95128373722490955,0.95950368489324422]
[14,"JURISDICTIONAL RATE BASE",{"$f":"+C22*C24","v":0},{"$f":"+D22*D24","v":914227.90616696153},33803022.716873378,{"$f":"SUM(C25:E25)","v":34717250.623040341}]
[15]
[16,"PRE-TAX RATE OF RETURN (D-1a) (1)",9.9640522866562345E-2,9.9640522866562345E-2,{"$f":"+C27","v":9.9640522866562345E-2},9.9640522866562345E-2]
[17]
[18,"RETURN ON RATE BASE",{"$f":"+C25*C27","v":0},{"$f":"+D25*D27","v":91094.146589678538},3368150.8579795482,{"$f":"SUM(C29:E29)","v":3459245.0045692269}]
[19]
[20,"COST OF DEBT (D-1a) (1)",1.515586486513879E-2,1.515586486513879E-2,{"$f":"+C31","v":1.515586486513879E-2},1.515586486513879E-2]
[21,"INTEREST SYNC ADJUSTMENT",{"$f":"-C25*C31*0.38575","v":0},{"$f":"-D25*D31*0.38575","v":-5344.9190576463761},-197625.1426003552,-202970.06165800159]
[]
[null,"NET OPERATING INCOME"]
[{"$f":"+A32+1","v":22},"OPERATION AND MAINTENANCE EXPENSE",-25673.871650125518,0,0,{"$f":"SUM(C35:E35)","v":-25673.871650125518}]
[{"$f":"A35+1","v":23},"DEPRECIATION & AMORTIZATION",0,null,-24563848.425718751]
[24,"REVENUES",850000,0,0,{"$f":"SUM(C37:E37)","v":850000}]
[25,"TOTAL - INCREASE/(DECREASE)",{"$f":"SUM(C35:C37)","v":824326.12834987452},{"$f":"SUM(D35:D37)","v":0},-24563848.425718751,824326.12834987452]
[26]
[27,"JURISDICTIONAL FACTOR (2)",1,0,0.96322320135588058]
[28,"JURISDICTIONAL NET OPERATING INCOME",{"$f":"+C38*C40","v":824326.12834987452},{"$f":"+D38*D40","v":0},-23660468.718241423,{"$f":"SUM(C41:E41)","v":-22836142.589891549}]
[]
[]
[]
[{"$f":"A41+1","v":29},"SUBTOTAL (SUM OF LINES 18, 21, & 25)",{"$f":"+C29+C32+C41","v":824326.12834987452},{"$f":"+D29+D32+D41","v":85749.227532032164},-20489943.00286223,-19579867.646980323]
[{"$f":"A45+1","v":30},"RAF and Bad Debt Multiplier (3)",1.0013700000000001,1.0013700000000001,1.0013700000000001,1.0013700000000001]
[{"$f":"A46+1","v":31},"TOTAL REVENUE REQUIREMENT",{"$f":"+C45*C46","v":825455.45514571387},{"$f":"+D45*D46","v":85866.703973751049},-20518014.224776153,-19606692.065656688]
[]
["Notes:"]
["(1) Pre-Tax COC (debt/equity) was obtained from MFRs D-1a for the TY & SY "]
["(2) Jurisdictional factors reflected in this calculation are the same as the jusridictional factors reflected in MFRs B-2 & C-3 for the TY & SY"]
["(3) Refer to MFR C-44 for TY & SY"]
["(4) Jurisdictional factor reflected for this adjustment is a composite rate.  Jurisdictional factors by function are reflected in the supporting tabs in this workbook."]
[]
["Source:","[Attachment No. 1 - Second Notice of Identified Adjustments Workpapers.xlsx]rev req"]

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[]
[]
["Florida Power & Light Company"]
["Docket No. 160021-EI"]
["Exhibit RCS-4"]
["Accompanying the Direct Testimony of Ralph Smith",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule ",null,"Exhibit LA-1"]
["Revenue Requirement Schedules - Okeechobee Clean Energy Center"]
["Limited Scope Adjustment"]
["CONTENTS"]
["Schedule Number","Description","No. of Pages","Confi- dential","Page No.",null,null,null,null,null,"Begin","End",null,"Range"]
[null,null,null,null,null,null,null,null,null,null,1,null,"-"]
[{"$f":"G12","v":"A-1"},"Calculation of Revenue Deficiency (Sufficiency)",1,"No",{"$f":"N12","v":2},null,"A-1",null,null,null,2,{"$f":"K11+C12","v":2},"-",{"$f":"IF(K12=L12,L12,K12&M12&L12)","v":2},null,null,null,{"$f":"$R$6&A12","v":"Schedule A-1"}]
["B-1","Adjusted Rate Base",1,"No",{"$f":"N13","v":3},null,"B-1",null,null,null,{"$f":"L12+1","v":3},{"$f":"L12+C13","v":3},"-",3,null,null,null,"Schedule B-1"]
["C-1","Adjusted Net Operating Income",1,"No",4,null,"C-1",null,null,null,{"$f":"L13+1","v":4},{"$f":"L13+C14","v":4},"-",{"$f":"IF(K14=L14,L14,K14&M14&L14)","v":4},null,null,null,{"$f":"$R$6&A14","v":"Schedule C-1"}]
["C-2",{"$f":"'SchC-5'!$A$6","v":"Interest Synchronization Adjustment"},1,"No",5,null,"C-2",null,null,null,{"$f":"L14+1","v":5},{"$f":"L14+C15","v":5},"-",5,null,null,null,"Schedule C-2"]
[{"$f":"G19","v":"D"},"Capital Structure and Cost Rates",1,"No",6,null,"C-3",null,null,null,6,6,"-",6,null,null,null,{"$f":"$R$6&#REF!","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,"C-4",null,null,null,7,6,"-","7-6",null,null,null,"Schedule "]
[null,null,null,null,null,null,"C-5",null,null,null,7,6,"-","7-6",null,null,null,"Schedule "]
[null,null,null,null,null,null,"D",null,null,null,7,6,"-","7-6",null,null,null,{"$f":"$R$6&A16","v":"Schedule D"}]
[]
[null,"Total Pages (including Contents page)",{"$f":"SUM(C12:C20)+1","v":6}]

{"sheet":"19-SchA-1","index":42,"n_rows":30,"n_cols":12,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
["Schedule A-1",null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,"Okeechobee Limited Scope 2019"]
["Florida Power & Light Company",null,null,null,null,null,null,null,"Exhibit No. RCS-4"]
["Projected Year Ended May 31, 2020"]
[]
["Adjusted Revenue Deficiency -  Okeechobee Limited Scope Increase"]
["(Thousands of Dollars)"]
[]
[null,null,null,null,"Per",null,"Per"]
["Line",null,null,null,"Company",null,"OPC",null,"Col. (B)"]
["No.",null,"Description",null,"Amount",null,"Amount",null,"Reference",null,"workpaper calcs"]
[null,null,null,null,"(A)",null,"(B)"]
[]
[1,null,"Jurisdictional Adjusted Rate Base",null,{"$f":"'19-SchB-1p1'!E28","v":1063315},null,{"$f":"'19-SchB-1p1'!I28","v":1063314},null,"Exh. RCS-4, Sch. B-1"]
[2,null,"Required Rate of Return",null,{"$f":"'19-D'!$S$21","v":8.8730056474327926E-2},null,{"$f":"'19-D'!$S$31","v":5.1709747375483416E-2},null,"Exh. RCS-2, Sch. D",null,94348,"Required NOI"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"E14","v":1063315},"RB"]
[3,null,"Jurisdictional Income Required",null,{"$f":"E14*E15","v":94348},null,{"$f":"G14*G15","v":54983.698320814772},null,"Line 1 x Line 2",null,{"$f":"K15/K16","v":8.8730056474327926E-2}]
[4,null,"Jurisdictional Adj. Net Operating Income",null,{"$f":"'19-SchC-1p1'!E33","v":-33868},null,{"$f":"'19-SchC-1p1'!I33","v":-34228},null,"Exh. RCS-4, Sch. C-1"]
[]
[5,null,"Income Deficiency (Sufficiency)",null,{"$f":"E17-E18+1","v":128217},null,{"$f":"G17-G18","v":89211.698320814772},null,"Line 3 - Line 4"]
[]
[6,null,"Net Operating Income Multiplier",null,{"$f":"'SchA-1'!E23","v":1.6302399999999999},null,{"$f":"E22","v":1.6302399999999999},null,"MFR Sch. A-1"]
[]
[7,null,"Revenue Deficiency (Sufficiency)",null,{"$f":"E20*E22","v":209024.48207999999},null,{"$f":"G20*G22","v":145436.47907052506},null,"Line 5 x Line 7"]
[null,null,null,null,null,null,null,null,null,null,null," "]
[{"$f":"A24+1","v":8},null,"Adjustment (Reduction) to FPL proposed increase",null,null,null,{"$f":"G24-E24","v":-63588.003009474924}]
[]
[null,null,"Source/Notes:"]
[null,null,"Col. (A):  MFR Schedule A-1 - Okeechobee Limited Scope Increase"]
[null,null,"FPL projects an in-service date of 6/1/2019 for the Okeechobee Clean Energy Center"]

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["Schedule B-1",null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,"Okeechobee Limited Scope 2019"]
["Florida Power & Light Company",null,null,null,null,null,null,null,{"$f":"'19-SchA-1'!I3","v":"Exhibit No. RCS-4"}]
["Projected Year Ended May 31, 2020"]
[]
["Adjusted Rate Bases -  Okeechobee Limited Scope Increase"]
["(Thousands of Dollars)"]
[null,null,null,null,"Adjusted",null,null,null,"Adjusted"]
[null,null,null,null,"Juris. Total",null,null,null,"Juris. Total"]
["Line ",null,null,null,"Amount per",null,"OPC",null,"Amount"]
["No.",null,"Rate Base Components",null,"Company",null,"Adjustments",null,"per Citizens"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)"]
[]
[1,null,"Plant in Service",null,1165226,null,0,null,{"$f":"E14+G14","v":1165226}]
[2,null,"Accumulated Depreciation & Amortization",null,-20553,null,0,null,{"$f":"SUM(E15:G15)","v":-20553}]
[]
[3,null,"Net Plant in Service",null,{"$f":"E14+E15","v":1144673},null,{"$f":"G14+G15","v":0},null,{"$f":"I14+I15","v":1144673}]
[]
[4,null,"Construction Work in Progress",null,0,null,null,null,0]
[5,null,"Plant Held For Future Use",null,0,null,null,null,0]
[6,null,"Nuclear Fuel",null,0,null,null,null,0]
[]
[7,null,"Total Net Plant",null,{"$f":"SUM(E17:E21)","v":1144673},null,null,null,{"$f":"SUM(I17:I21)","v":1144673}]
[]
[8,null,"Working Capital Allowance",null,0,null,null,null,0]
[9,null,"Other Rate Base Items",null,-81359,null,0,null,-81359]
[]
[10,null,"Total Rate Base",null,{"$f":"SUM(E23:E26)+1","v":1063315},null,{"$f":"SUM(G23:G26)","v":0},null,{"$f":"SUM(I23:I26)","v":1063314}]
[]
[]
[]
[null,null,"Source/Notes:"]
[null,null,"Col. (A):  Company MFR Schedule B-1 - Okeechobee Limited Scope Increase"]
[null,null,"Col. (B):  Exhibit No. RCS-4, Schedule B-1, page 2"]

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["Schedule C-1",null,null,null,null,null,null,null,"Docket No: 160021-EI"]
[null,null,null,null,null,null,null,null,"Okeechobee Limited Scope 2019"]
["Florida Power & Light Company",null,null,null,null,null,null,null,{"$f":"'19-SchA-1'!I3","v":"Exhibit No. RCS-4"}]
["Projected Year Ended May 31, 2020"]
[]
["Adjusted Net Operating Income -  Okeechobee Limited Scope Increase"]
["(Thousands of Dollars)"]
[]
[null,null,null,null,"Adjusted",null,null,null,"Adjusted "]
[null,null,null,null,"Jurisdictional",null,null,null,"Jurisdictional"]
["Line",null,null,null,"Total per",null,"OPC",null,"Total"]
["No.",null,"Description",null,"Company",null,"Adjustments",null,"per OPC"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)"]
[null,null,"Operating Revenues:"]
[1,null,"Sales From Electricity",null,0,null,null,null,{"$f":"E15+G15","v":0}]
[2,null,"Other Operating Revenues",null,0,null,null,null,{"$f":"E16+G16","v":0}]
[3,null,"Total Operating Revenues",null,{"$f":"SUM(E15:E16)","v":0},null,{"$f":"SUM(G15:G16)","v":0},null,{"$f":"SUM(I15:I16)","v":0}]
[]
[null,null,"Operating Expenses:"]
[4,null,"Operation & Maintenance:",null,0,null,null,null,{"$f":"E20+G20","v":0}]
[5,null,"Fuel ",null,0,null,null,null,0]
[6,null,"Purchased Power",null,0,null,null,null,0]
[7,null,"Other",null,7905,null,null,null,7905]
[8,null,"Depreciation & Amortization",null,41105,null,null,null,41105]
[9,null,"Decommissioning Expense",null,0,null,null,null,0]
[10,null,"Taxes Other Than Income Taxes",null,17110,null,null,null,17110]
[11,null,"Income Taxes - Current",null,-161446,null,{"$f":"'19-SchC2_int sync'!$E$25","v":360},null,-161086]
[12,null,"Deferred Income Taxes - Net",null,129194,null,null,null,129194]
[13,null,"Investment Tax Credit - Net",null,0,null,null,null,0]
[14,null,"(Gain)/Loss on Disposal of Plant",null,0,null,null,null,0]
[15,null,"Total Operating Expenses",null,{"$f":"SUM(E20:E30)","v":33868},null,{"$f":"SUM(G20:G30)","v":360},null,{"$f":"SUM(I20:I30)","v":34228}]
[]
[16,null,"Net Operating Income",null,{"$f":"E17-E31","v":-33868},null,{"$f":"G17-G31","v":-360},null,{"$f":"I17-I31","v":-34228}]
[]
[]
[null,null,"Source/Notes:"]
[null,null,"Col. (A):  FPL's MFR Schedule C-1 - Okeechobee Limited Scope Increase"]
[null,null,"Col. (B):  Exhibit RCS-4, Schedule C-2, interest synchronization adjustment to income tax expense"]

{"sheet":"19-SchC2_int sync","index":45,"n_rows":25,"n_cols":7,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
["Schedule C-2",null,null,null,null,null,{"$f":"'19-SchA-1'!I1","v":"Docket No: 160021-EI"}]
[null,null,null,null,null,null,{"$f":"'19-SchA-1'!I2","v":"Okeechobee Limited Scope 2019"}]
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[{"$f":"'19-SchC-1p1'!$A$4","v":"Projected Year Ended May 31, 2020"}]
["Okeechobee Limited Scope Increase"]
[]
["Interest Synchronization Adjustment "]
["(Thousands of Dollars)"]
[]
["Line"]
["No.",null,"Description",null,"Amount",null,"Reference"]
[]
[1,null,"Adjusted Jurisdictional Rate Base, per Citizens",null,{"$f":"'19-SchB-1p1'!I28","v":1063314},null,"Exh. RCS-4, Sch. B-1"]
[]
[2,null,"Weighted Cost of Debt, per OPC",null,{"$f":"'19-D'!$G$55","v":1.8400860722637101E-2},null,"Exh. RCS-4, Sch. D"]
[]
[3,null,"Interest Deduction for Income Taxes",null,{"$f":"ROUND(E13*E15,0)","v":19566}]
[]
[4,null,"Jurisdictional Interest Deduction, per FPL",null,20500,null,"MFR Schedule C-23"]
[]
[5,null,"Increase in Deductible Interest",null,{"$f":"E17-E19","v":-934}]
[]
[6,null,"Combined Income Tax Rate",null,{"$f":"ROUND('SchC-4'!$G$24,6)","v":0.38574999999999998}]
[]
[7,null,"Increase (Reduction) to Income Tax Expense",null,{"$f":"-ROUND(E21*E23,0)","v":360}]

{"sheet":"19-D","index":46,"n_rows":55,"n_cols":22,"rows_kept":55,"cut":false,"hidden":false,"merged":[]}
["Schedule D",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'18-SchA-1'!$I$1","v":"Docket No: 160021-EI"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'19-SchA-1'!$I$2","v":"Okeechobee Limited Scope 2019"}]
["Florida Power & Light Company",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'19-SchA-1'!$I$3","v":"Exhibit No. RCS-4"}]
[{"$f":"'19-SchA-1'!$A$4","v":"Projected Year Ended May 31, 2020"}]
[{"$f":"'19-SchC2_int sync'!$A$5","v":"Okeechobee Limited Scope Increase"}]
["Cost of Capital"]
["(Thousands of Dollars)"]
[null,null,null,null,"Jurisdictional",null,"OPC",null,null,null,null,null,"Per"]
[null,null,null,null,"Capital ",null,"Adjustments",null,null,null,"OPC",null,"Citizens"]
["Line",null,null,null,"Structure Per",null,"to",null,"Adjusted",null,"Rate Base ",null,"Adjusted",null,null,null,"Cost",null,"Weighted"]
["No.",null,"Description",null,"Company",null,"Cap. Struct.",null,"Amounts",null,"Adjustments",null,"Amounts",null,"Ratio",null,"Rate",null,"Cost Rate"]
[null,null,null,null,"(A)",null,"(B)",null,"(C)",null,"(D)",null,"(E)",null,"(F)",null,"(G)",null,"(H)"]
[null,null,"Per Company"]
[1,null,"Long Term Debt",null,443868,null,null,null,{"$f":"SUM(E14:G14)","v":443868},null,null,null,{"$f":"SUM(I14:K14)","v":443868},null,{"$f":"I14/$I$21","v":0.39607519100249317},null,4.87E-2,null,{"$f":"O14*Q14","v":1.9288861801821416E-2}]
[{"$f":"A14+1","v":2},null,"Short Term Debt",null,null,null,null,null,0,null,null,null,{"$f":"SUM(I15:K15)","v":0},null,0,null,2.6800000000000001E-2,null,{"$f":"O15*Q15","v":0}]
[{"$f":"A15+1","v":3},null,"Preferred Stock",null,null,null,null,null,0,null,null,null,0,null,0,null,0,null,0]
[4,null,"Common Equity",null,676799,null,null,null,676799,null,null,null,676799,null,0.60392570132403411,null,0.115,null,6.9451455652263933E-2]
[5,null,"Customer Deposits",null,null,null,null,null,0,null,null,null,0,null,0,null,2.0400000000000001E-2,null,0]
[6,null,"Deferred Taxes",null,null,null,null,null,0,null,null,null,0,null,0,null,0,null,0]
[7,null,"Investment Tax Credits",null,null,null,null,null,0,null,null,null,0,null,0,null,8.8700000000000001E-2,null,0,null,{"$f":"SUM(S14:S20)","v":8.8740317454085352E-2},"this sch"]
[8,null,"Total",null,{"$f":"SUM(E14:E20)-1","v":1120666},null,{"$f":"SUM(G14:G20)","v":0},null,{"$f":"SUM(I14:I20)-1","v":1120666},null,null,null,{"$f":"SUM(M14:M20)-1","v":1120666},null,{"$f":"SUM(O14:O20)","v":1.0000008923265273},null,null,null,{"$f":"U20+U22","v":8.8730056474327926E-2},null,{"$f":"'19-SchA-1'!$K$17","v":8.8730056474327926E-2},"sch A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U21-U20","v":-1.0260979757426014E-5},"diff"]
[null,null,"Per OPC - Uses Recommended 2018 Capital Structure - See Exhibit RCS-3, Schedule D"]
[{"$f":"A21+1","v":9},null,"Long Term Debt",null,{"$f":"'18-D'!E24","v":10024107},null,{"$f":"M37","v":2392637.2122277059},null,{"$f":"SUM(E24:G24)","v":12416744.212227706},null,{"$f":"O24*K31","v":146137.35912527898},null,{"$f":"SUM(I24:K24)","v":12562881.571352985},null,{"$f":"I24/$I$31","v":0.36659035667782008},null,{"$f":"Q14","v":4.87E-2},null,{"$f":"O24*Q24","v":1.7852950370209838E-2}]
[{"$f":"A24+1","v":10},null,"Short Term Debt",null,{"$f":"'18-D'!E25","v":321611},null,{"$f":"M38","v":76764.787772293843},null,398375.78777229384,null,{"$f":"O25*K31","v":4688.6353273802943},null,{"$f":"SUM(I25:K25)","v":403064.42309967411},null,{"$f":"I25/$I$31","v":1.1761595442018965E-2},null,{"$f":"Q15","v":2.6800000000000001E-2},null,{"$f":"O25*Q25","v":3.1521075784610825E-4}]
[11,null,"Preferred Stock",null,{"$f":"'18-D'!E26","v":0},null,0,null,0,null,{"$f":"O26*K31","v":0},null,0,null,0,null,0,null,0]
[12,null,"Common Equity",null,{"$f":"'18-D'!E27","v":15284522},null,{"$f":"M39","v":-2469402},null,12815120,null,{"$f":"O27*K31","v":150825.99445265927},null,12965945.994452659,null,0.37835195211983902,null,{"$f":"SchD!$Q$27","v":8.7499999999999994E-2},null,3.3105795810485915E-2]
[13,null,"Customer Deposits",null,{"$f":"'18-D'!E28","v":386360},null,0,null,386360,null,{"$f":"O28*K31","v":4547.2169762537878},null,390907.21697625378,null,1.140684287162516E-2,null,{"$f":"Q18","v":2.0400000000000001E-2},null,2.3269959458115328E-4]
[14,null,"Deferred Taxes",null,{"$f":"'18-D'!E29","v":7753738},null,0,null,7753738,null,{"$f":"O29*K31","v":91256.675284770914},null,7844994.6752847712,null,0.22892036192605114,null,0,null,0]
[15,null,"Investment Tax Credits",null,{"$f":"'18-D'!E30","v":100559},null,0,null,100559,null,{"$f":"O30*K31","v":1183.5169062923298},null,101742.51690629232,null,2.9688909626456009E-3,null,{"$f":"(Q24*(M24/($M$24+$M$27)))+(Q27*(M27/(M24+M27)))","v":6.8406298821909378E-2},null,2.0309084236040117E-4]
[16,null,"Total",null,{"$f":"SUM(E24:E30)","v":33870897},null,{"$f":"SUM(G24:G30)","v":-4.6566128730773926E-10},null,{"$f":"SUM(I24:I30)","v":33870897},null,{"$f":"'18-D'!$K$31","v":398639.39807263558},null,{"$f":"SUM(M24:M30)","v":34269536.398072638},null,{"$f":"SUM(O24:O30)","v":1},null,null,null,{"$f":"SUM(S24:S30)","v":5.1709747375483416E-2}]
[]
[null,null,null,null,"Per FPL",null,null,null,"Capitalization",null,null,null,"Adjs. To"]
[null,null,null,null,2018,null,"Effective",null,"Ratio",null,"Revised",null,"Reflect OPC"]
[null,null,"Ratio of Debt & Equity Components",null,"Amounts",null,"FPL Ratio",null,"Per OPC^",null,"Allocations",null,"Cap. Struct."]
[null,null,null,null,"(a)",null,"(b)",null,"(c )",null,"(d)",null,"(e) = (d - a)"]
[{"$f":"A31+1","v":17},null,"Long Term Debt",null,{"$f":"E24","v":10024107},null,{"$f":"E37/$E$40","v":0.39110468727565562},null,{"$f":"K45","v":0.48445680618783538},null,{"$f":"$E$40*I37","v":12416744.212227706},null,{"$f":"K37-E37","v":2392637.2122277059}]
[{"$f":"A37+1","v":18},null,"Short Term Debt",null,{"$f":"E25","v":321611},null,{"$f":"E38/$E$40","v":1.2548107235827678E-2},null,{"$f":"K46","v":1.5543193812164608E-2},null,{"$f":"$E$40*I38","v":398375.78777229384},null,{"$f":"K38-E38","v":76764.787772293843}]
[19,null,"Common Equity",null,{"$f":"E27","v":15284522},null,{"$f":"E39/$E$40","v":0.59634720548851672},null,0.5,null,{"$f":"$E$40*I39","v":12815120},null,{"$f":"K39-E39","v":-2469402}]
[null,null,null,null,{"$f":"SUM(E37:E39)","v":25630240},null,{"$f":"SUM(G37:G39)","v":1},null,{"$f":"SUM(I37:I39)","v":1},null,{"$f":"SUM(K37:K39)","v":25630240},null,{"$f":"SUM(M37:M39)","v":0}]
[]
[null,null,null,null,"Per FPL",null,"Long/Short",null,"Per OPC",null,"OPC Adjusted"]
[null,null,"^ Ratio of Debt Components",null,"Amounts",null,"Term Ratio",null,"Debt Ratio",null,"Debt Ratio"]
[null,null,null,null,"(f)",null,"(g)",null,"(h)",null,"(i) = (g x h)"]
[{"$f":"A39+1","v":20},null,"Long Term Debt",null,{"$f":"E37","v":10024107},null,{"$f":"E45/E47","v":0.96891361237567075},null,null,null,{"$f":"G45*$I$47","v":0.48445680618783538}]
[{"$f":"A45+1","v":21},null,"Short Term Debt",null,{"$f":"E38","v":321611},null,{"$f":"E46/E47","v":3.1086387624329217E-2},null,null,null,{"$f":"G46*$I$47","v":1.5543193812164608E-2}]
[22,null,null,null,{"$f":"E45+E46","v":10345718},null,{"$f":"G45+G46","v":1},null,0.5,null,{"$f":"K45+K46","v":0.5}]
[]
["Notes and Source"]
["The per Company amounts are from MFR Sch. D-1a."]
["Column (c):  Capitalization Ratio per OPC sponsored by OPC Witness Kevin O'Donnell"]
["Column (G):  Lines 1 - 3 and 5 based on per-FPL Cost rates.  Return on Equity on line 12 is sponsored by OPC witness Randall Woolridge. Lines 7 and 15 are fall-out calculations."]
[]
["FPL Weighted Cost of Debt for Interest Synchronization",null,null,null,null,null,{"$f":"S14+S15+S18","v":1.9288861801821416E-2},null,"Col. H, lines 1, 2 and 5"]
["OPC Weighted Cost of Debt for Interest Synchronization",null,null,null,null,null,{"$f":"S24+S25+S28","v":1.8400860722637101E-2},null,"Col. H, lines 9, 10 and 13"]