Ameren Transmission Company of Illinois (ATXI)
2014 Attachment O – ATXI Annual True-Up, Information Exchange,
and Challenge Procedures
June 1, 2015 Posting Requirements
Section II.E Annual True-Up:
8.
With respect to any change in accounting that affects inputs to the formula
rate or the resulting charges billed under the formula rate (“Accounting
Change”):
a.
Identify any Accounting Changes, including
i.
The initial implementation of an accounting standard or
policy;
Response: ATXI did not identify any changes.
ii.
the initial implementation of accounting practices for
unusual or unconventional items where FERC has not
provided specific accounting direction;
Response: ATXI did not identify any changes.
iii.
correction of errors and prior period adjustments that
impact the True-Up Adjustment calculation;
Response: In 2014, ATXI transferred $45,086 of Land
Held for Future Use (LHFFU) to Ameren Illinois
Company (AIC), an affiliated company. This LHFFU
was previously owned by AIC and transferred to ATXI
for future development purposes in 2013. ATXI did not
develop the LHFFU and transferred the LHFFU back
to AIC in November 2014. For purposes of the 2014
Attachment O True-Up, the amount was considered
AIC’s LHFFU for the entire time period covered by the
2014 Attachment O True-Up and excluded from
ATXI’s 2014 Attachment O True-Up.
iv.
the implementation of new estimation methods or policies
that change prior estimates; and
Response: ATXI did not identify any changes.
v.
changes to income tax elections;
Response: ATXI did not identify any changes.
b.
Identify items included in the Annual True-Up at an amount other
than on a historic cost basis (e.g., fair value adjustments);
Response: ATXI did not identify any changes.
c.
Identify any reorganization or merger transaction during the
previous year and explain the effect of the accounting for such
transaction(s) on inputs to the Annual True-Up;
Response: ATXI did not identify any changes.
d.
Provide, for each item identified pursuant to items II.E.8.a II.E.8.c of these protocols, a narrative explanation of the individual
impact of such changes on the True-Up Adjustment.
Response: As discussed in Item II.D.8.a.iii, ATXI transferred
$45,086 of LHFFU to AIC in 2014. For purposes of the 2014
Attachment O True-Up, the amount was considered AIC’s
LHFFU for the entire time period covered by the 2014
Attachment O True-Up and excluded from ATXI’s 2014
Attachment O True-Up.