20150417-8084 FERC PDF (Unofficial) 04/17/2015
THIS FILING IS
Item 1: X An Initial (Original)
Submission
OR
Form 1 Approved
OMB No.1902-0021
(Expires 11/30/2016)
Resubmission No. ____
Form 1-F Approved
OMB No.1902-0029
(Expires 11/30/2016)
Form 3-Q Approved
OMB No.1902-0205
(Expires 11/30/2016)
FERC FINANCIAL REPORT
FERC FORM No. 1: Annual Report of
Major Electric Utilities, Licensees
and Others and Supplemental
Form 3-Q: Quarterly Financial Report
These reports are mandatory under the Federal Power Act, Sections 3, 4(a), 304 and 309, and
18 CFR 141.1 and 141.400. Failure to report may result in criminal fines, civil penalties and
other sanctions as provided by law. The Federal Energy Regulatory Commission does not
consider these reports to be of confidential nature
Exact Legal Name of Respondent (Company)
Year/Period of Report
Westar Energy, Inc.
End of
FERC FORM No.1/3-Q (REV. 02-04)
2014/Q4
20150417-8084 FERC PDF (Unofficial) 04/17/2015
INSTRUCTIONS FOR FILING FERC FORM NOS. 1 and 3-Q
GENERAL INFORMATION
I.
Purpose
FERC Form No. 1 (FERC Form 1) is an annual regulatory requirement for Major electric utilities, licensees and others
(18 C.F.R. § 141.1). FERC Form No. 3-Q ( FERC Form 3-Q)is a quarterly regulatory requirement which supplements the
annual financial reporting requirement (18 C.F.R. § 141.400). These reports are designed to collect financial and
operational information from electric utilities, licensees and others subject to the jurisdiction of the Federal Energy
Regulatory Commission. These reports are also considered to be non-confidential public use forms.
II.
Who Must Submit
Each Major electric utility, licensee, or other, as classified in the Commission’s Uniform System of Accounts
Prescribed for Public Utilities and Licensees Subject To the Provisions of The Federal Power Act (18 C.F.R. Part 101),
must submit FERC Form 1 (18 C.F.R. § 141.1), and FERC Form 3-Q (18 C.F.R. § 141.400).
Note: Major means having, in each of the three previous calendar years, sales or transmission service that
exceeds one of the following:
(1) one million megawatt hours of total annual sales,
(2) 100 megawatt hours of annual sales for resale,
(3) 500 megawatt hours of annual power exchanges delivered, or
(4) 500 megawatt hours of annual wheeling for others (deliveries plus losses).
III.
What and Where to Submit
(a) Submit FERC Forms 1 and 3-Q electronically through the forms submission software. Retain one copy of each report
for your files. Any electronic submission must be created by using the forms submission software provided free by the
Commission at its web site: http://www.ferc.gov/docs-filing/eforms/form-1/elec-subm-soft.asp. The software is
used to submit the electronic filing to the Commission via the Internet.
(b) The Corporate Officer Certification must be submitted electronically as part of the FERC Forms 1 and 3-Q filings.
(c) Submit immediately upon publication, by either eFiling or mail, two (2) copies to the Secretary of the Commission, the
latest Annual Report to Stockholders. Unless eFiling the Annual Report to Stockholders, mail the stockholders report to
the Secretary of the Commission at:
Secretary
Federal Energy Regulatory Commission
888 First Street, NE
Washington, DC 20426
(d)
For the CPA Certification Statement, submit within 30 days after filing the FERC Form 1, a letter or report (not
applicable to filers classified as Class C or Class D prior to January 1, 1984). The CPA Certification Statement can be
either eFiled or mailed to the Secretary of the Commission at the address above.
FERC FORM 1 & 3-Q (ED. 03-07)
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20150417-8084 FERC PDF (Unofficial) 04/17/2015
The CPA Certification Statement should:
a)
Attest to the conformity, in all material aspects, of the below listed (schedules and pages) with the
Commission's applicable Uniform System of Accounts (including applicable notes relating thereto and the
Chief Accountant's published accounting releases), and
b)
Be signed by independent certified public accountants or an independent licensed public accountant
certified or licensed by a regulatory authority of a State or other political subdivision of the U. S. (See 18
C.F.R. §§ 41.10-41.12 for specific qualifications.)
Reference Schedules
Comparative Balance Sheet
Statement of Income
Statement of Retained Earnings
Statement of Cash Flows
Notes to Financial Statements
e)
Pages
110-113
114-117
118-119
120-121
122-123
The following format must be used for the CPA Certification Statement unless unusual circumstances or conditions,
explained in the letter or report, demand that it be varied. Insert parenthetical phrases only when exceptions are
reported.
for the year ended on which we have
“In connection with our regular examination of the financial statements of
, we have also reviewed schedules
reported separately under date of
of FERC Form No. 1 for the year filed with the Federal Energy Regulatory Commission, for
conformity in all material respects with the requirements of the Federal Energy Regulatory Commission as set forth in its
applicable Uniform System of Accounts and published accounting releases. Our review for this purpose included such
tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.
Based on our review, in our opinion the accompanying schedules identified in the preceding paragraph
(except as noted below) conform in all material respects with the accounting requirements of the Federal Energy
Regulatory Commission as set forth in its applicable Uniform System of Accounts and published accounting releases.”
The letter or report must state which, if any, of the pages above do not conform to the Commission’s requirements.
Describe the discrepancies that exist.
(f) Filers are encouraged to file their Annual Report to Stockholders, and the CPA Certification Statement using eFiling.
To further that effort, new selections, “Annual Report to Stockholders,” and “CPA Certification Statement” have been
added to the dropdown “pick list” from which companies must choose when eFiling. Further instructions are found on the
Commission’s website at http://www.ferc.gov/help/how-to.asp.
(g)
Federal, State and Local Governments and other authorized users may obtain additional blank copies of
FERC Form 1 and 3-Q free of charge from http://www.ferc.gov/docs-filing/eforms/form-1/form-1.pdf and
http://www.ferc.gov/docs-filing/eforms.asp#3Q-gas .
IV. When to Submit:
FERC Forms 1 and 3-Q must be filed by the following schedule:
FERC FORM 1 & 3-Q (ED. 03-07)
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20150417-8084 FERC PDF (Unofficial) 04/17/2015
a) FERC Form 1 for each year ending December 31 must be filed by April 18th of the following year (18 CFR § 141.1), and
b) FERC Form 3-Q for each calendar quarter must be filed within 60 days after the reporting quarter (18 C.F.R. §
141.400).
V.
Where to Send Comments on Public Reporting Burden.
The public reporting burden for the FERC Form 1 collection of information is estimated to average 1,144
hours per response, including the time for reviewing instructions, searching existing data sources, gathering and
maintaining the data-needed, and completing and reviewing the collection of information. The public reporting burden for
the FERC Form 3-Q collection of information is estimated to average 150 hours per response.
Send comments regarding these burden estimates or any aspect of these collections of information, including
suggestions for reducing burden, to the Federal Energy Regulatory Commission, 888 First Street NE, Washington, DC
20426 (Attention: Information Clearance Officer); and to the Office of Information and Regulatory Affairs, Office of
Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the Federal Energy Regulatory
Commission). No person shall be subject to any penalty if any collection of information does not display a valid control
number (44 U.S.C. § 3512 (a)).
FERC FORM 1 & 3-Q (ED. 03-07)
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20150417-8084 FERC PDF (Unofficial) 04/17/2015
GENERAL INSTRUCTIONS
I.
Prepare this report in conformity with the Uniform System of Accounts (18 CFR Part 101) (USofA). Interpret
all accounting words and phrases in accordance with the USofA.
II.
Enter in whole numbers (dollars or MWH) only, except where otherwise noted. (Enter cents for averages and
figures per unit where cents are important. The truncating of cents is allowed except on the four basic financial statements
where rounding is required.) The amounts shown on all supporting pages must agree with the amounts entered on the
statements that they support. When applying thresholds to determine significance for reporting purposes, use for balance
sheet accounts the balances at the end of the current reporting period, and use for statement of income accounts the
current year's year to date amounts.
III
Complete each question fully and accurately, even if it has been answered in a previous report. Enter the
word "None" where it truly and completely states the fact.
IV.
For any page(s) that is not applicable to the respondent, omit the page(s) and enter "NA," "NONE," or "Not
Applicable" in column (d) on the List of Schedules, pages 2 and 3.
V. Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" included in the
header of each page is to be completed only for resubmissions (see VII. below).
VI.
Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must
be reported as positive. Numbers having a sign that is different from the expected sign must be reported by enclosing the
numbers in parentheses.
VII
For any resubmissions, submit the electronic filing using the form submission software only. Please explain
the reason for the resubmission in a footnote to the data field.
VIII.
Do not make references to reports of previous periods/years or to other reports in lieu of required entries,
except as specifically authorized.
IX.
Wherever (schedule) pages refer to figures from a previous period/year, the figures reported must be based
upon those shown by the report of the previous period/year, or an appropriate explanation given as to why the different
figures were used.
Definitions for statistical classifications used for completing schedules for transmission system reporting are as follows:
FNS - Firm Network Transmission Service for Self. "Firm" means service that can not be interrupted for economic reasons
and is intended to remain reliable even under adverse conditions. "Network Service" is Network Transmission Service as
described in Order No. 888 and the Open Access Transmission Tariff. "Self" means the respondent.
FNO - Firm Network Service for Others. "Firm" means that service cannot be interrupted for economic reasons and is
intended to remain reliable even under adverse conditions. "Network Service" is Network Transmission Service as
described in Order No. 888 and the Open Access Transmission Tariff.
LFP - for Long-Term Firm Point-to-Point Transmission Reservations. "Long-Term" means one year or longer and” firm"
means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse
conditions. "Point-to-Point Transmission Reservations" are described in Order No. 888 and the Open Access
Transmission Tariff. For all transactions identified as LFP, provide in a footnote the
FERC FORM 1 & 3-Q (ED. 03-07)
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20150417-8084 FERC PDF (Unofficial) 04/17/2015
termination date of the contract defined as the earliest date either buyer or seller can unilaterally cancel the contract.
OLF - Other Long-Term Firm Transmission Service. Report service provided under contracts which do not conform to the
terms of the Open Access Transmission Tariff. "Long-Term" means one year or longer and “firm” means that service
cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. For all
transactions identified as OLF, provide in a footnote the termination date of the contract defined as the earliest date either
buyer or seller can unilaterally get out of the contract.
SFP - Short-Term Firm Point-to-Point Transmission Reservations. Use this classification for all firm point-to-point
transmission reservations, where the duration of each period of reservation is less than one-year.
NF - Non-Firm Transmission Service, where firm means that service cannot be interrupted for economic reasons and is
intended to remain reliable even under adverse conditions.
OS - Other Transmission Service. Use this classification only for those services which can not be placed in the
above-mentioned classifications, such as all other service regardless of the length of the contract and service FERC Form.
Describe the type of service in a footnote for each entry.
AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior
reporting periods. Provide an explanation in a footnote for each adjustment.
DEFINITIONS
I. Commission Authorization (Comm. Auth.) -- The authorization of the Federal Energy Regulatory Commission, or any
other Commission. Name the commission whose authorization was obtained and give date of the authorization.
II. Respondent -- The person, corporation, licensee, agency, authority, or other Legal entity or instrumentality in whose
behalf the report is made.
FERC FORM 1 & 3-Q (ED. 03-07)
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20150417-8084 FERC PDF (Unofficial) 04/17/2015
EXCERPTS FROM THE LAW
Federal Power Act, 16 U.S.C. § 791a-825r
Sec. 3. The words defined in this section shall have the following meanings for purposes of this Act, to with:
(3) ’Corporation' means any corporation, joint-stock company, partnership, association, business trust,
organized group of persons, whether incorporated or not, or a receiver or receivers, trustee or trustees of any of the
foregoing. It shall not include 'municipalities, as hereinafter defined;
(4) 'Person' means an individual or a corporation;
(5) 'Licensee, means any person, State, or municipality Licensed under the provisions of section 4 of this Act,
and any assignee or successor in interest thereof;
(7) 'municipality means a city, county, irrigation district, drainage district, or other political subdivision or
agency of a State competent under the Laws thereof to carry and the business of developing, transmitting, unitizing, or
distributing power; ......
(11) "project' means. a complete unit of improvement or development, consisting of a power house, all water
conduits, all dams and appurtenant works and structures (including navigation structures) which are a part of said unit, and
all storage, diverting, or fore bay reservoirs directly connected therewith, the primary line or lines transmitting power there
from to the point of junction with the distribution system or with the interconnected primary transmission system, all
miscellaneous structures used and useful in connection with said unit or any part thereof, and all water rights,
rights-of-way, ditches, dams, reservoirs, Lands, or interest in Lands the use and occupancy of which are necessary or
appropriate in the maintenance and operation of such unit;
"Sec. 4. The Commission is hereby authorized and empowered
(a) To make investigations and to collect and record data concerning the utilization of the water 'resources of any region to
be developed, the water-power industry and its relation to other industries and to interstate or foreign commerce, and
concerning the location, capacity, development -costs, and relation to markets of power sites; ... to the extent the
Commission may deem necessary or useful for the purposes of this Act."
"Sec. 304. (a) Every Licensee and every public utility shall file with the Commission such annual and other periodic or
special* reports as the Commission may be rules and regulations or other prescribe as necessary or appropriate to assist
the Commission in the -proper administration of this Act. The Commission may prescribe the manner and FERC Form in
which such reports salt be made, and require from such persons specific answers to all questions upon which the
Commission may need information. The Commission may require that such reports shall include, among other things, full
information as to assets and Liabilities, capitalization, net investment, and reduction thereof, gross receipts, interest due
and paid, depreciation, and other reserves, cost of project and other facilities, cost of maintenance and operation of the
project and other facilities, cost of renewals and replacement of the project works and other facilities, depreciation,
generation, transmission, distribution, delivery, use, and sale of electric energy. The Commission may require any such
person to make adequate provision for currently determining such costs and other facts. Such reports shall be made under
oath unless the Commission otherwise specifies*.10
FERC FORM 1 & 3-Q (ED. 03-07)
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"Sec. 309. The Commission shall have power to perform any and all acts, and to prescribe, issue, make, and rescind such
orders, rules and regulations as it may find necessary or appropriate to carry out the provisions of this Act. Among other
things, such rules and regulations may define accounting, technical, and trade terms used in this Act; and may prescribe
the FERC Form or FERC Forms of all statements, declarations, applications, and reports to be filed with the Commission,
the information which they shall contain, and the time within which they shall be field..."
General Penalties
The Commission may assess up to $1 million per day per violation of its rules and regulations. See
FPA § 316(a) (2005), 16 U.S.C. § 825o(a).
FERC FORM 1 & 3-Q (ED. 03-07)
vii
FERC
FORM NO.
20150417-8084 FERC PDF (Unofficial)
04/17/2015
1/3-Q:
REPORT OF MAJOR ELECTRIC UTILITIES, LICENSEES AND OTHER
IDENTIFICATION
01 Exact Legal Name of Respondent
Westar Energy, Inc.
02 Year/Period of Report
2014/Q4
End of
03 Previous Name and Date of Change (if name changed during year)
/ /
04 Address of Principal Office at End of Period (Street, City, State, Zip Code)
818 South Kansas Avenue, Topeka, KS, 66612
05 Name of Contact Person
Kevin Kongs
06 Title of Contact Person
VP Controller
07 Address of Contact Person (Street, City, State, Zip Code)
818 South Kansas Avenue, Topeka, KS, 66612
08 Telephone of Contact Person,Including 09 This Report Is
Area Code
(1) X An Original
(785) 575-6551
(2)
A Resubmission
10 Date of Report
(Mo, Da, Yr)
/ /
ANNUAL CORPORATE OFFICER CERTIFICATION
The undersigned officer certifies that:
I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct statements
of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material
respects to the Uniform System of Accounts.
01 Name
03 Signature
04 Date Signed
Anthony D. Somma
(Mo, Da, Yr)
02 Title
Anthony D. Somma
Senior Vice President and CFO/Treas
04/17/2015
Title 18, U.S.C. 1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United States any
false, fictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM No.1/3-Q (REV. 02-04)
Page 1
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
LIST OF SCHEDULES (Electric Utility)
Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none," "not applicable," or "NA".
Line
No.
Title of Schedule
Reference
Page No.
(b)
(a)
1 General Information
101
2 Control Over Respondent
102
3 Corporations Controlled by Respondent
103
4 Officers
104
5 Directors
105
6 Information on Formula Rates
106(a)(b)
7 Important Changes During the Year
108-109
8 Comparative Balance Sheet
110-113
9 Statement of Income for the Year
114-117
10 Statement of Retained Earnings for the Year
118-119
11 Statement of Cash Flows
120-121
12 Notes to Financial Statements
122-123
13 Statement of Accum Comp Income, Comp Income, and Hedging Activities
122(a)(b)
14 Summary of Utility Plant & Accumulated Provisions for Dep, Amort & Dep
200-201
15 Nuclear Fuel Materials
202-203
16 Electric Plant in Service
204-207
Remarks
(c)
N/A
N/A
17 Electric Plant Leased to Others
213
None
18 Electric Plant Held for Future Use
214
None
19 Construction Work in Progress-Electric
216
20 Accumulated Provision for Depreciation of Electric Utility Plant
219
21 Investment of Subsidiary Companies
224-225
22 Materials and Supplies
227
23 Allowances
228(ab)-229(ab)
24 Extraordinary Property Losses
230
None
25 Unrecovered Plant and Regulatory Study Costs
230
None
26 Transmission Service and Generation Interconnection Study Costs
231
27 Other Regulatory Assets
232
28 Miscellaneous Deferred Debits
233
29 Accumulated Deferred Income Taxes
234
30 Capital Stock
250-251
31 Other Paid-in Capital
253
32 Capital Stock Expense
254
33 Long-Term Debt
256-257
34 Reconciliation of Reported Net Income with Taxable Inc for Fed Inc Tax
261
35 Taxes Accrued, Prepaid and Charged During the Year
262-263
36 Accumulated Deferred Investment Tax Credits
266-267
FERC FORM NO. 1 (ED. 12-96)
Page
2
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
LIST OF SCHEDULES (Electric Utility) (continued)
Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none," "not applicable," or "NA".
Line
No.
Title of Schedule
Reference
Page No.
(b)
(a)
37 Other Deferred Credits
Remarks
(c)
269
38 Accumulated Deferred Income Taxes-Accelerated Amortization Property
272-273
39 Accumulated Deferred Income Taxes-Other Property
274-275
40 Accumulated Deferred Income Taxes-Other
276-277
41 Other Regulatory Liabilities
278
42 Electric Operating Revenues
300-301
43 Regional Transmission Service Revenues (Account 457.1)
302
44 Sales of Electricity by Rate Schedules
304
45 Sales for Resale
310-311
46 Electric Operation and Maintenance Expenses
320-323
47 Purchased Power
326-327
48 Transmission of Electricity for Others
328-330
49 Transmission of Electricity by ISO/RTOs
331
50 Transmission of Electricity by Others
332
51 Miscellaneous General Expenses-Electric
335
52 Depreciation and Amortization of Electric Plant
336-337
53 Regulatory Commission Expenses
350-351
54 Research, Development and Demonstration Activities
352-353
55 Distribution of Salaries and Wages
354-355
56 Common Utility Plant and Expenses
356
57 Amounts included in ISO/RTO Settlement Statements
397
58 Purchase and Sale of Ancillary Services
398
59 Monthly Transmission System Peak Load
400
60 Monthly ISO/RTO Transmission System Peak Load
400a
61 Electric Energy Account
401
62 Monthly Peaks and Output
401
None
None
None
None
N/A
63 Steam Electric Generating Plant Statistics
402-403
64 Hydroelectric Generating Plant Statistics
406-407
N/A
65 Pumped Storage Generating Plant Statistics
408-409
N/A
66 Generating Plant Statistics Pages
410-411
None
FERC FORM NO. 1 (ED. 12-96)
Page
3
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
LIST OF SCHEDULES (Electric Utility) (continued)
Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none," "not applicable," or "NA".
Line
No.
Title of Schedule
Reference
Page No.
(b)
(a)
67 Transmission Line Statistics Pages
422-423
68 Transmission Lines Added During the Year
424-425
69 Substations
426-427
70 Transactions with Associated (Affiliated) Companies
429
71 Footnote Data
450
Stockholders' Reports Check appropriate box:
X
Two copies will be submitted
No annual report to stockholders is prepared
FERC FORM NO. 1 (ED. 12-96)
Page
4
Remarks
(c)
20150417-8084
04/17/2015
Name
of RespondentFERC PDF (Unofficial)
This Report
Is:
(1)
An
Original
X
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
GENERAL INFORMATION
1. Provide name and title of officer having custody of the general corporate books of account and address of
office where the general corporate books are kept, and address of office where any other corporate books of account
are kept, if different from that where the general corporate books are kept.
Kevin Kongs, Vice President - Controller
2. Provide the name of the State under the laws of which respondent is incorporated, and date of incorporation.
If incorporated under a special law, give reference to such law. If not incorporated, state that fact and give the type
of organization and the date organized.
State of Kansas on March 6, 1924
3. If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of
receiver or trustee, (b) date such receiver or trustee took possession, (c) the authority by which the receivership or
trusteeship was created, and (d) date when possession by receiver or trustee ceased.
Not Applicable
4. State the classes or utility and other services furnished by respondent during the year in each State in which
the respondent operated.
The generation, transmission and distribution of electric energy which occurs primarily in Kansas.
of our electric generation stations is located in Oklahoma.
5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not
the principal accountant for your previous year's certified financial statements?
(1)
(2) X
Yes...Enter the date when such independent accountant was initially engaged:
No
FERC FORM No.1 (ED. 12-87)
PAGE 101
One
20150417-8084
04/17/2015
Name
of RespondentFERC PDF (Unofficial)
This Report
Is:
(1)
An
Original
X
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of
CONTROL OVER RESPONDENT
1. If any corporation, business trust, or similar organization or a combination of such organizations jointly held
control over the repondent at the end of the year, state name of controlling corporation or organization, manner in
which control was held, and extent of control. If control was in a holding company organization, show the chain
of ownership or control to the main parent company or organization. If control was held by a trustee(s), state
name of trustee(s), name of beneficiary or beneficiearies for whom trust was maintained, and purpose of the trust.
FERC FORM NO. 1 (ED. 12-96)
Page
102
2014/Q4
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
CORPORATIONS CONTROLLED BY RESPONDENT
1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by respondent
at any time during the year. If control ceased prior to end of year, give particulars (details) in a footnote.
2. If control was by other means than a direct holding of voting rights, state in a footnote the manner in which control was held, naming
any intermediaries involved.
3. If control was held jointly with one or more other interests, state the fact in a footnote and name the other interests.
Definitions
1. See the Uniform System of Accounts for a definition of control.
2. Direct control is that which is exercised without interposition of an intermediary.
3. Indirect control is that which is exercised by the interposition of an intermediary which exercises direct control.
4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the
voting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by mutual
agreement or understanding between two or more parties who together have control within the meaning of the definition of control in the
Uniform System of Accounts, regardless of the relative voting rights of each party.
Line
No.
Name of Company Controlled
Kind of Business
(a)
(b)
Percent Voting
Stock Owned
(c)
Footnote
Ref.
(d)
1 Consutron Nederland Teleshop BV
Inactive Company
100%
2 Kansas Gas and Electric Company
Electric Utility Company
100%
3 Kanstar Transmission, LLC
Transmission projects
100%
1
4 Prairie Wind Transmission, LLC
Electric utility company
50%
2
5 Residential Alarmcentrale BV
Inactive company
100%
3
6 The Kansas Power and Light Company
Inactive company
100%
7 The Wing Group, Limited Company
Inactive company
100%
8 Westar Generating, Inc.
Generation Projects
100%
9 Westar Industries, Inc.
4
Holding Company
100%
10 Westar Investments, Inc.
Holds Investment Securities
100%
4
11 Westar Limited Partners, Inc.
Limited Partnerships
100%
4
12 Westar Transmission, LLC
Transmission projects
100%
5
13 Western Resources (Bermuda), Ltd.
Inactive company
100%
14
15
16
17
18
19
20
21
22
23
24
25
26
27
FERC FORM NO. 1 (ED. 12-96)
Page
103
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 103
Line No.: 3
Column: d
(1) Formed on 1/24/2014 and held by our current subsidiary, Westar Transmission,
LLC.
Schedule Page: 103
Line No.: 4
Column: d
(2) Held jointly by us and Electric Transmission America, LLC, a non-affiliated
company.
Schedule Page: 103
Line No.: 5
Column: d
(3) Held by our current subsidiary, Consutron Nederland Teleshop BV.
Schedule Page: 103
Line No.: 7
Column: d
(4) Held by our current subsidiary, Westar Industries, Inc.
Schedule Page: 103
Line No.: 10
Column: d
(4) Held by our current subsidiary, Westar Industries, Inc.
Schedule Page: 103
Line No.: 11
Column: d
(4) Held by our current subsidiary, Westar Industries, Inc.
Schedule Page: 103
Line No.: 12
Column: d
(5) Formed on 1/24/2014.
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
OFFICERS
1. Report below the name, title and salary for each executive officer whose salary is $50,000 or more. An "executive officer" of a
respondent includes its president, secretary, treasurer, and vice president in charge of a principal business unit, division or function
(such as sales, administration or finance), and any other person who performs similar policy making functions.
2. If a change was made during the year in the incumbent of any position, show name and total remuneration of the previous
incumbent, and the date the change in incumbency was made.
Line
No.
1
President and Chief Executive Officer
2
3
4
5
6
Title
Name of Officer
(a)
(b)
Salary
for Year
(c)
Mark A. Ruelle
767,292
Executive Vice President, Chief Operating Officer
Douglas R. Sterbenz
497,687
Executive Vice President, Public Affairs and Consumer
James J. Ludwig (1)
26,923
Anthony D. Somma
371,146
Services
Senior Vice President, Chief Financial Officer and
Treasurer
7
Senior Vice President, Strategy
Greg A. Greenwood
380,375
8
Senior Vice President, Generation
John T. Bridson
256,146
9
Senior Vice President, Human Resources and
Jerl L. Banning (2)(b)
246,917
10
Technology Services
11
Vice President, Power Delivery
Bruce A. Akin
265,343
12
Vice President, General Counsel and Corporate Secretary
Larry D. Irick
306,917
13
Vice President, Controller
Kevin L. Kongs
195,000
14
Vice President, Corporate Communications and Public
Michel' P. Cole (3)
183,750
205,000
15
Affairs
16
Vice President, Customer Care
Jeffrey L. Beasley (4)
17
Vice President, Customer Care
Peggy S. Ricketts (5)
18
Vice President, Regulatory Affairs
Jeffrey L. Martin
179,229
19
Vice President, Transmission
Kelly B. Harrison
223,458
20
21
Notes:
22
(1) Mr. Ludwig retired on 3/1/2014.
23
(2) On 1/1/2014, Mr. Banning's title changed from Vice
24
President, Human Resources to Vice President, Human
25
Resources and Information Technology
26
(b) On 5/14/2014, Mr. Banning's title changed from Vice
27
President, Human Resources and Information Technology
28
to Vice President, Human Resources and Technology
29
Services
30
(3) On 2/26/2014, Ms. Cole was appointed Vice President,
31
Corporate Communications and Public Affairs.
32
(4) On 1/1/2014, Mr. Beasley's title changed from Vice
33
President, Corporate Compliance and Internal Audit to
34
Vice President, Customer Care.
35
(5) Ms. Ricketts retired on 3/1/2014.
36
37
38
39
40
41
42
43
44
FERC FORM NO. 1 (ED. 12-96)
Page
104
19,295
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
DIRECTORS
1. Report below the information called for concerning each director of the respondent who held office at any time during the year. Include in column (a), abbreviated
titles of the directors who are officers of the respondent.
2. Designate members of the Executive Committee by a triple asterisk and the Chairman of the Executive Committee by a double asterisk.
Line
No.
Name (and Title) of Director
(a)
1 Mollie Hale Carter
Principal Business Address
(b)
818 S. Kansas Avenue, Topeka, KS, 66612
2 Charles Q. Chandler, IV, Chairman of the Board
818 S. Kansas Avenue, Topeka, KS, 66612
3 R.A. Edwards, III
818 S. Kansas Avenue, Topeka, KS, 66612
4 Jerry B. Farley
818 S. Kansas Avenue, Topeka, KS, 66612
5 Richard L. Hawley
818 S. Kansas Avenue, Topeka, KS, 66612
6 B. Anthony Isaac
818 S. Kansas Avenue, Topeka, KS, 66612
7 Arthur B. Krause (1)
818 S. Kansas Avenue, Topeka, KS, 66612
8 Sandra A.J. Lawrence
818 S. Kansas Avenue, Topeka, KS, 66612
9 Michael F. Morrissey
818 S. Kansas Avenue, Topeka, KS, 66612
10 Mark A. Ruelle, President and Chief Executive Officer
818 S. Kansas Avenue, Topeka, KS, 66612
11 S. Carl Soderstrom, Jr.
818 S. Kansas Avenue, Topeka, KS, 66612
12
13
14
15
16
17 (1) On 5/15/2014, the term of Mr. Krause as a Class III
18 member of our board of directors expired. Mr. Krause was
19 not eligible to be nominated for re-election to the board
20 due to age restrictions under our bylaws.
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
FERC FORM NO. 1 (ED. 12-95)
Page
105
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial) (1)04/17/2015
An Original
X
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of 2014/Q4
INFORMATION ON FORMULA RATES
FERC Rate Schedule/Tariff Number FERC Proceeding
Does the respondent have formula rates?
X Yes
No
1. Please list the Commission accepted formula rates including FERC Rate Schedule or Tariff Number and FERC proceeding (i.e. Docket No)
accepting the rate(s) or changes in the accepted rate.
Line
No. FERC Rate Schedule or Tariff Number
FERC Proceeding
1 Transmission Formula Rates (TFR)
ER05-925, ER08-396, ER08-777, EL08-31,
2
ER09-481, ER10-2499-000, ER11-2395-000
3
4 Kansas Electric Power Cooperative, Inc.
5 First Revised Rate Schedule FERC No. 301
ER07-1344-000, ER07-1344-001,
6
ER07-1344-002, ER10-674-000,
7
ER10-947-000, ER10-947-001,
8
ER10-947-002, ER10-998-000
9
ER11-2417-000, ER11-3255-000, ER11-3860-000
10
ER12-1375-000, ER12-1398-000
11
ER12-1669-000, ER12-2197-000, ER13-503-000
12
ER13-1185-000, ER13-1984-000
13
ER14-804-000, ER14-804-001, ER14-2093-000,
14
ER15-635-000
15
16 Full Requirements Electric Service Rate Schedule
17 FERC Electric Tariff, First Revised Vol. No. 20
ER09-1762-000, ER09-1762-001,
18
ER10-949-000, ER10-949-001,
19
ER10-949-002,
20
ER10-1000-000, ER10-2506-000
21
ER14-805-000, ER14-805-001
22
23 Mid-Kansas Electric Company, LLC,
24 FERC Electric Tariff, First Revised Vol. No. 8
ER06-1455-000, ER06-1455-001,
25
ER06-1455-002,
26
ER11-2358-000, ER11-2358-001
27
ER14-632-000
28
29 Doniphan Electric Cooperative Association, Inc.
30 First Revised Rate Schedule FERC No. 326
ER08-1062-000, ER08-1062-001,
31
ER10-717-000,
32
ER10-948-000, ER10-948-001,
33
ER10-948-002, ER10-999-000
34
ER14-805-000, ER14-805-001
35
36 Kaw Valley Electric Cooperative, Inc.
37 First Revised Rate Schedule FERC No. 327
ER08-1062-000, ER08-1062-001,
38
ER10-717-000,
39
ER10-948-000, ER10-948-001,
40
ER10-948-002, ER10-999-000
41
ER14-805-000, ER14-805-001, ER15-636-000
FERC FORM NO. 1 (NEW. 12-08)
Page 106
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial) (1)04/17/2015
An Original
X
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of 2014/Q4
(continued)
INFORMATION ON FORMULA RATES
FERC Rate Schedule/Tariff Number FERC Proceeding
Does the respondent have formula rates?
X Yes
No
1. Please list the Commission accepted formula rates including FERC Rate Schedule or Tariff Number and FERC proceeding (i.e. Docket No)
accepting the rate(s) or changes in the accepted rate.
Line
No. FERC Rate Schedule or Tariff Number
FERC Proceeding
1 Nemaha Marshall Electric Cooperative Association,.
2 First Revised Rate Schedule FERC No. 328
ER08-1062-000, ER08-1062-001,
3
ER10-717-000,
4
ER10-948-000, ER10-948-001,
5
ER10-948-002, ER10-999-000, ER13-1633-000
6
ER14-805-000, ER14-805-001
7
8 City of McPherson, KS, Board of Public Utilities
9 Second Revised FPC No. 127
ER10-2536-000, ER10-2536-001, ER10-2536-002
10
ER14-1099-000, ER14-1099-001
11
12 Kansas Power Pool
13 First Revised Rate Schedule FERC No. 331
ER10-502-000, ER10-502-001, ER13-994-000
14
ER14-632-000
15
16 Midwest Energy, Inc.
17 First Revised Rate Schedule FERC No. 336
ER10-916-000, ER11-3224-000
18
ER14-632-000
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
FERC FORM NO. 1 (NEW. 12-08)
Page 106.1
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 106 Line No.: 1 Column: a
Changes are proposed to the Transmission Formula Rate (TFR) in dockets EL14-93 and EL14-77
and are still pending before the Commission.
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial) (1)04/17/2015
An Original
X
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of 2014/Q4
INFORMATION ON FORMULA RATES
FERC Rate Schedule/Tariff Number FERC Proceeding
Does the respondent file with the Commission annual (or more frequent)
filings containing the inputs to the formula rate(s)?
X Yes
No
2. If yes, provide a listing of such filings as contained on the Commission's eLibrary website
Line
No. Accession No.
Document
Date
\ Filed Date Docket No.
Description
Formula Rate FERC Rate
Schedule Number or
Tariff Number
1 20100601-5030
06/01/2010 ER09-1762-000
FERC Electric Tariff, Volume No. 20
2 20110603-5332
06/03/2011 ER09-1762-000
FERC Electric Tariff, Volume No. 20
3 20120525-5154
05/25/2012 ER09-1762-000
FERC Electric Tariff, Volume No. 20
4 20130531-5300
05/31/2013 ER09-1762-000
FERC Electric Tariff, Volume No. 20
5 20140530-5477
05/30/2014 ER09-1762-000
FERC Electric Tariff, Volume No. 20
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
FERC FORM NO. 1 (NEW. 12-08)
Page 106a
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial) (1)04/17/2015
An Original
X
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of 2014/Q4
INFORMATION ON FORMULA RATES
Formula Rate Variances
1. If a respondent does not submit such filings then indicate in a footnote to the applicable Form 1 schedule where formula rate inputs differ from
amounts reported in the Form 1.
2. The footnote should provide a narrative description explaining how the "rate" (or billing) was derived if different from the reported amount in the
Form 1.
3. The footnote should explain amounts excluded from the ratebase or where labor or other allocation factors, operating expenses, or other items
impacting formula rate inputs differ from amounts reported in Form 1 schedule amounts.
4. Where the Commission has provided guidance on formula rate inputs, the specific proceeding should be noted in the footnote.
Line
No. Page No(s).
Schedule
Column
Line No
1
(GFR)
Generation Formula Rate
2
311
Sales for Resale
(g) & (i) 1
3
311
Sales for Resale
(g) & (i) 4
4
311
Sales for Resale
(g) & (i) 5
5
311
Sales for Resale
(g) & (i) 6
6
311
Sales for Resale
(g) & (i) 7
7
311
Sales for Resale
(g) & (i) 8
8
311
Sales for Resale
(g) & (i) 9
9
311
Sales for Resale
(g) & (i) 11
10
311
Sales for Resale
(g) & (i) 12
11
311
Sales for Resale
(g) & (i) 13
12
311
Sales for Resale
(g) & (i) 14
13
311.1
Sales for Resale
(g) & (i) 2
14
311.1
Sales for Resale
(g) & (i) 3
15
311.1
Sales for Resale
(g) & (i) 4
16
311.1
Sales for Resale
(g) & (i) 5
17
311.1
Sales for Resale
(g) & (i) 6
311.1
Sales for Resale
(g) & (i) 8
20
(GFR)
Generation Formula Rate
21
114
Statement of Income
23
(MKEC)
Mid-Kansas Electric Company, LLC, Formula Rate
24
403.1
Steam-Electric Generating Plant Statistics
26
(MKEC)
Mid-Kansas Electric Company, LLC, Formula Rate
27
227
Materials and Supplies
18
19
(c) 22
22
(d) 40
25
(b) & (c) 7
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
FERC FORM NO. 1 (NEW. 12-08)
Page 106b
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 1062 Line No.: 1 Column: b
Generation Formula Rate (GFR) Worksheet M, Variable O&M (VOM) Revenue from GFR Customers
and VOM Energy Credit.
Schedule Page: 1062 Line No.: 2 Column: d
Alma, VOM Charges Paid
01/01/14-02/28/14
2,264.010 MWh's
X
$2.9730
-----------$
6,730.90
============
03/01/14-05/31/14
3,299.194 MWh's
X
$2.9909
-----------$
9,867.56
============
06/01/14-12/31/14
8,515.864 MWh's
X
$3.1494
-----------$ 26,819.86
============
Total
01/01/14-12/31/14
14,079.068 MWh's
-----------$ 43,418.32
============
Schedule Page: 1062 Line No.: 3 Column: d
Doniphan REC, VOM Charges Paid
01/01/14-02/28/14
4,538.053 MWh's
X
$2.9730
-----------$ 13,491.63
============
03/01/14-05/31/14
4,695.849 MWh's
X
$2.9909
-----------$ 14,044.81
============
Schedule Page: 1062 Line No.: 4
Elwood, VOM Charges Paid
01/01/14-02/28/14
1,317.466 MWh's
X
$2.9730
-----------$
3,916.83
============
06/01/14-12/31/14
11,579.334 MWh's
X
$3.1494
-----------$ 36,467.95
============
Total
01/01/14-12/31/14
20,813.236 MWh's
-----------$ 64,004.40
============
Column: d
03/01/14-05/31/14
1,578.695 MWh's
X
$2.9909
-----------$
4,721.72
============
06/01/14-12/31/14
4,279.703 MWh's
X
$3.1494
-----------$ 13,478.50
============
Total
01/01/14-12/31/14
7,175.864 MWh's
-----------$ 22,117.04
============
Schedule Page: 1062 Line No.: 5 Column: d
Enterprise, VOM Charges Paid
01/01/14-02/28/14
873.527 MWh's
X
$2.9730
-----------$
2,597.00
============
03/01/14-05/31/14
1,154.624 MWh's
X
$2.9909
-----------$
3,453.36
============
FERC FORM NO. 1 (ED. 12-87)
06/01/14-12/31/14
3,395.853 MWh's
X
$3.1494
-----------$ 10,694.90
============
Page 450.1
Total
01/01/14-12/31/14
5,424.004 MWh's
-----------$ 16,745.26
============
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 1062 Line No.: 6
Herington, VOM Charges Paid
01/01/14-02/28/14
3,966.042 MWh's
X
$2.9730
-----------$ 11,791.04
============
03/01/14-05/31/14
4,727.368 MWh's
X
$2.9909
-----------$ 14,139.08
============
Schedule Page: 1062 Line No.: 7
KEPCo, VOM Charges Paid
01/01/14-02/28/14
168,617.190 MWh's
X
$2.9730
-----------$ 501,298.91
============
Column: d
06/01/14-12/31/14
13,731.216 MWh's
X
$3.1494
-----------$ 43,245.09
============
Total
01/01/14-12/31/14
22,424.626 MWh's
-----------$ 69,175.22
============
Column: d
03/01/14-05/31/14
271,218.981 MWh's
X
$2.9909
-----------$ 811,188.85
============
06/01/14-12/31/14
501,447.790 MWh's
X
$3.1494
-----------$1,579,259.67
============
Total
01/01/14-12/31/14
941,283.961 MWh's
-----------$2,891,747.43
============
Schedule Page: 1062 Line No.: 8 Column: d
Kaw Valley REC, VOM Charges Paid
01/01/14-02/28/14
32,481.998 MWh's
X
$2.9730
-----------$ 96,568.98
============
03/01/14-05/31/14
34,994.773 MWh's
X
$2.9909
-----------$ 104,665.87
============
Schedule Page: 1062 Line No.: 9
Lindsborg, VOM Charges Paid
01/01/14-02/28/14
4,237.431 MWh's
X
$2.9730
-----------$ 12,597.88
============
95,151.069 MWh's
X
$3.1494
-----------$ 299,668.78
============
Total
01/01/14-12/31/14
162,627.840 MWh's
-----------$ 500,903.62
============
Column: d
03/01/14-05/31/14
6,466.556 MWh's
X
$2.9909
-----------$ 19,340.82
============
FERC FORM NO. 1 (ED. 12-87)
06/01/14-12/31/14
06/01/14-12/31/14
19,082.329 MWh's
X
$3.1494
-----------$ 60,097.89
============
Page 450.2
Total
01/01/14-12/31/14
29,786.316 MWh's
-----------$ 92,036.59
============
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 1062 Line No.: 10
Morrill, VOM Charges Paid
01/01/14-02/28/14
254.534 MWh's
X
$2.9730
-----------$
756.73
============
03/01/14-05/31/14
285.289 MWh's
X
$2.9909
-----------$
853.27
============
Schedule Page: 1062 Line No.: 11
Muscotah, VOM Charges Paid
01/01/14-02/28/14
205.723 MWh's
X
$2.9730
-----------$
611.61
============
Column: d
06/01/14-12/31/14
803.572 MWh's
X
$3.1494
-----------$
2,530.77
============
Total
01/01/14-12/31/14
1,343.395 MWh's
-----------$
4,140.77
============
Column: d
03/01/14-05/31/14
220.332 MWh's
X
$2.9909
-----------$
658.99
============
06/01/14-12/31/14
619.744 MWh's
X
$3.1494
-----------$
1,951.82
============
Total
01/01/14-12/31/14
1,045.799 MWh's
-----------$
3,222.43
============
Schedule Page: 1062 Line No.: 12 Column: d
Nemaha Marshall REC, VOM Charges Paid
01/01/14-02/28/14
10,605.332 MWh's
X
$2.9730
-----------$ 31,529.65
============
03/01/14-05/31/14
11,839.274 MWh's
X
$2.9909
-----------$ 35,410.08
============
Schedule Page: 1062 Line No.: 13
Robinson, VOM Charges Paid
01/01/14-02/28/14
247.303 MWh's
X
$2.9730
-----------$
735.23
============
31,780.377 MWh's
X
$3.1494
-----------$ 100,089.12
============
Total
01/01/14-12/31/14
54,224.983 MWh's
-----------$ 167,028.86
============
Column: d
03/01/14-05/31/14
282.555 MWh's
X
$2.9909
-----------$
845.09
============
FERC FORM NO. 1 (ED. 12-87)
06/01/14-12/31/14
06/01/14-12/31/14
832.493 MWh's
X
$3.1494
-----------$
2,621.85
============
Page 450.3
Total
01/01/14-12/31/14
1,362.351 MWh's
-----------$
4,202.18
============
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 1062 Line No.: 14
Scranton, VOM Charges Paid
01/01/14-02/28/14
751.664 MWh's
X
$2.9730
-----------$
2,234.70
============
03/01/14-05/31/14
915.710 MWh's
X
$2.9909
-----------$
2,738.80
============
Schedule Page: 1062 Line No.: 15
Toronto, VOM Charges Paid
01/01/14-02/28/14
363.492 MWh's
X
$2.9730
-----------$
1,080.66
============
1,616.035 MWh's
X
$2.9730
-----------$
4,804.47
============
398.052 MWh's
X
$2.9909
-----------$
1,190.53
============
01/01/14-02/28/14
174.237 MWh's
X
$2.9730
-----------$
518.01
============
1,791.722 MWh's
X
$2.9909
-----------$
5,358.86
============
4,422.141 MWh's
-----------$ 13,649.36
============
06/01/14-12/31/14
1,135.850 MWh's
X
$3.1494
-----------$
3,577.25
============
Total
01/01/14-12/31/14
1,897.394 MWh's
-----------$
5,848.44
============
06/01/14-12/31/14
4,874.054 MWh's
X
$3.1494
-----------$ 15,350.35
============
Total
01/01/14-12/31/14
8,281.811 MWh's
-----------$ 25,513.68
============
Column: d
03/01/14-05/31/14
195.471 MWh's
X
$2.9909
-----------$
584.63
============
FERC FORM NO. 1 (ED. 12-87)
2,754.767 MWh's
X
$3.1494
-----------$
8,675.86
============
Total
01/01/14-12/31/14
Column: d
03/01/14-05/31/14
Schedule Page: 1062 Line No.: 17
Vermillion, VOM Charges Paid
06/01/14-12/31/14
Column: d
03/01/14-05/31/14
Schedule Page: 1062 Line No.: 16
Troy, VOM Charges Paid
01/01/14-02/28/14
Column: d
06/01/14-12/31/14
559.768 MWh's
X
$3.1494
-----------$
1,762.93
============
Page 450.4
Total
01/01/14-12/31/14
929.476 MWh's
-----------$
2,865.57
============
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 1062 Line No.: 18
Wathena, VOM Charges Paid
01/01/14-02/28/14
1,605.344 MWh's
X
$2.9730
-----------$
4,772.69
============
Column: d
03/01/14-05/31/14
1,941.797 MWh's
X
$2.9909
-----------$
5,807.72
============
06/01/14-12/31/14
5,598.852 MWh's
X
$3.1494
-----------$ 17,633.02
============
Total
01/01/14-12/31/14
9,145.993 MWh's
-----------$ 28,213.43
============
Schedule Page: 1062 Line No.: 20 Column: b
Worksheet D, Revenue Credits, Demand Charge Divisor and Energy
Schedule Page: 1062 Line No.: 21 Column: d
Balance includes a net gain of $897,660 related to disposition of renewable energy credits
Schedule Page: 1062 Line No.: 23 Column: b
Attachment B, Worksheet A, Fuel Stock Average Price Steam-Electric Generating
Schedule Page: 1062 Line No.: 24 Column: d
Coal inventory in tons shall remain fixed for the term of the lease. The average price
shall change with each Attachment B update and shall be the average cost per ton of JEC
coal in inventory for the Cost-Basis Year
Schedule Page: 1062 Line No.: 26 Column: b
Formula Rate template Attachment B, page 5, Stores Beginning/Ending Inventory
Schedule Page: 1062 Line No.: 27 Column: d
MKEC's Materials and Supplies and Stores are for Jeffrey Energy Center only
FERC FORM NO. 1 (ED. 12-87)
Page 450.5
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
(1) 04/17/2015
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
/ /
Year/Period of Report
2014/Q4
End of
IMPORTANT CHANGES DURING THE QUARTER/YEAR
Give particulars (details) concerning the matters indicated below. Make the statements explicit and precise, and number them in
accordance with the inquiries. Each inquiry should be answered. Enter "none," "not applicable," or "NA" where applicable. If
information which answers an inquiry is given elsewhere in the report, make a reference to the schedule in which it appears.
1. Changes in and important additions to franchise rights: Describe the actual consideration given therefore and state from whom the
franchise rights were acquired. If acquired without the payment of consideration, state that fact.
2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of
companies involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to
Commission authorization.
3. Purchase or sale of an operating unit or system: Give a brief description of the property, and of the transactions relating thereto,
and reference to Commission authorization, if any was required. Give date journal entries called for by the Uniform System of Accounts
were submitted to the Commission.
4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give
effective dates, lengths of terms, names of parties, rents, and other condition. State name of Commission authorizing lease and give
reference to such authorization.
5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations
began or ceased and give reference to Commission authorization, if any was required. State also the approximate number of
customers added or lost and approximate annual revenues of each class of service. Each natural gas company must also state major
new continuing sources of gas made available to it from purchases, development, purchase contract or otherwise, giving location and
approximate total gas volumes available, period of contracts, and other parties to any such arrangements, etc.
6. Obligations incurred as a result of issuance of securities or assumption of liabilities or guarantees including issuance of short-term
debt and commercial paper having a maturity of one year or less. Give reference to FERC or State Commission authorization, as
appropriate, and the amount of obligation or guarantee.
7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments.
8. State the estimated annual effect and nature of any important wage scale changes during the year.
9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such
proceedings culminated during the year.
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer,
director, security holder reported on Page 104 or 105 of the Annual Report Form No. 1, voting trustee, associated company or known
associate of any of these persons was a party or in which any such person had a material interest.
11. (Reserved.)
12. If the important changes during the year relating to the respondent company appearing in the annual report to stockholders are
applicable in every respect and furnish the data required by Instructions 1 to 11 above, such notes may be included on this page.
13. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have
occurred during the reporting period.
14. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30
percent please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the
extent to which the respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a
cash management program(s). Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.
PAGE 108 INTENTIONALLY LEFT BLANK
SEE PAGE 109 FOR REQUIRED INFORMATION.
FERC FORM NO. 1 (ED. 12-96)
Page
108
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
IMPORTANT CHANGES DURING THE QUARTER/YEAR (Continued)
1. Changes in and important additions to franchise rights:
None.
2. Acquisition, merger, or consolidation with other companies:
None.
3. Purchase or sale of an operating unit or system:
None.
4. Important leaseholds:
See the Notes to Financial Statements on page 123.
5. Important extensions or reduction of transmission or distribution system:
None.
6. Obligations:
See the Notes to Financial Statements on page 123.
7. Changes in articles of incorporation or amendments to charter:
None.
8. Wage scale changes:
Effective March 1, 2014, non-bargaining unit employees received merit increases. The budgeted increase amount was 3.19%
of payroll and a 1% structure adjustment was made to the non-bargaining unit salary structure effective 3/1/14. Non
bargaining unit employees also received their short term incentive payments in March 2014
Effective July 1, 2014 a 3% general wage increase was applied to all classifications covered in the labor agreement.
9. Legal proceedings:
See the Notes to Financial Statements on page 123.
10. Important transactions:
See the Notes to Financial Statements on page 123.
11. (Reserved)
12. Important changes:
See the Notes to Financial Statements page 123 for all important transactions during the period.
FERC FORM NO. 1 (ED. 12-96)
Page 109.1
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
IMPORTANT CHANGES DURING THE QUARTER/YEAR (Continued)
13. Changes in officers, directors, major security holders and voting powers:
On 1/1/2014, Mr. Banning’s titled changed from Vice President, Human Resources to Vice President, Human Resources and
Information Technology and Mr. Beasley’s title changed from Vice President, Corporate Compliance and Internal Audit to Vice
President, Customer Care.
On 1/31/2014, a Schedule 13G/A was filed with the SEC to report the holding of 9,020,984 shares of our common stock by
BlackRock, Inc., BlackRock Advisors (UK) Limited, BlackRock Advisors, LLC, BlackRock Asset Management Canada Limited,
BlackRock Asset Management Ireland Limited, BlackRock Capital Management, BlackRock Financial Management, Inc., BlackRock
Fund Advisors, BlackRock Fund Management Ireland Limited, Institutional Trust Company, N.A., BlackRock International Limited,
BlackRock Investment Management (Australia) Limited, BlackRock Investment Management (UK) Ltd, and BlackRock Investment
Management, LLC.
On 2/4/2014 a Schedule 13G was filed with the SEC to report the holding of 6,679,132 shares of our common stock by
JPMorgan Chase & Co., JPMorgan Chase Bank, National Association, J.P. Morgan Investment Management Inc., and JPMorgan Asset
Management (UK) Ltd.
On 2/12/2014, a Schedule 13G was filed with the SEC to report the holding of 7,494,472 shares of our common stock by The
Vanguard Group, Vanguard Fiduciary Trust Company, and Vanguard Investments Australia, Ltd.
On 2/26/2014, Michel’ P. Cole was appointed Vice President, Corporate Communications and Public Affairs.
On 3/1/2014, Mr. Ludwig and Ms. Ricketts retired from their positions as officers of the company.
On 5/14/2014, Mr. Banning’s titled changed from Vice President, Human Resources and Information Technology to Vice
President, Human Resources and Technology Services. The board of directors also voted to decrease the number of directors from 11
to 10.
On 5/15/2014, the term of Mr. Krause as a Class III member of our board of directors expired. Mr. Krause was not eligible to
be nominated for re-election to the board due to age restrictions under our bylaws. Our other Class III directors (Ms. Carter, Mr.
Farley, and Mr. Ruelle) were re-elected to three year terms at our annual shareholders meeting.
14. Participation in cash management program(s):
Not Applicable.
FERC FORM NO. 1 (ED. 12-96)
Page 109.2
Name
of RespondentFERC PDF (Unofficial)
This Report
Is:
20150417-8084
04/17/2015
(1) X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
/ /
End of
2014/Q4
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
Ref.
Page No.
(b)
Title of Account
(a)
UTILITY PLANT
Utility Plant (101-106, 114)
Construction Work in Progress (107)
TOTAL Utility Plant (Enter Total of lines 2 and 3)
(Less) Accum. Prov. for Depr. Amort. Depl. (108, 110, 111, 115)
Net Utility Plant (Enter Total of line 4 less 5)
Nuclear Fuel in Process of Ref., Conv.,Enrich., and Fab. (120.1)
Nuclear Fuel Materials and Assemblies-Stock Account (120.2)
Nuclear Fuel Assemblies in Reactor (120.3)
Spent Nuclear Fuel (120.4)
Nuclear Fuel Under Capital Leases (120.6)
(Less) Accum. Prov. for Amort. of Nucl. Fuel Assemblies (120.5)
Net Nuclear Fuel (Enter Total of lines 7-11 less 12)
Net Utility Plant (Enter Total of lines 6 and 13)
Utility Plant Adjustments (116)
Gas Stored Underground - Noncurrent (117)
OTHER PROPERTY AND INVESTMENTS
Nonutility Property (121)
(Less) Accum. Prov. for Depr. and Amort. (122)
Investments in Associated Companies (123)
Investment in Subsidiary Companies (123.1)
(For Cost of Account 123.1, See Footnote Page 224, line 42)
Noncurrent Portion of Allowances
Other Investments (124)
Sinking Funds (125)
Depreciation Fund (126)
Amortization Fund - Federal (127)
Other Special Funds (128)
Special Funds (Non Major Only) (129)
Long-Term Portion of Derivative Assets (175)
Long-Term Portion of Derivative Assets – Hedges (176)
TOTAL Other Property and Investments (Lines 18-21 and 23-31)
CURRENT AND ACCRUED ASSETS
Cash and Working Funds (Non-major Only) (130)
Cash (131)
Special Deposits (132-134)
Working Fund (135)
Temporary Cash Investments (136)
Notes Receivable (141)
Customer Accounts Receivable (142)
Other Accounts Receivable (143)
(Less) Accum. Prov. for Uncollectible Acct.-Credit (144)
Notes Receivable from Associated Companies (145)
Accounts Receivable from Assoc. Companies (146)
Fuel Stock (151)
Fuel Stock Expenses Undistributed (152)
Residuals (Elec) and Extracted Products (153)
Plant Materials and Operating Supplies (154)
Merchandise (155)
Other Materials and Supplies (156)
Nuclear Materials Held for Sale (157)
Allowances (158.1 and 158.2)
FERC FORM NO. 1 (REV. 12-03)
Page 110
200-201
200-201
200-201
202-203
202-203
224-225
228-229
227
227
227
227
227
227
202-203/227
228-229
Current Year
End of Quarter/Year
Balance
(c)
Prior Year
End Balance
12/31
(d)
5,851,245,425
93,903,389
5,945,148,814
1,868,051,813
4,077,097,001
0
0
0
0
0
0
0
4,077,097,001
0
0
5,415,284,803
244,739,908
5,660,024,711
1,805,038,188
3,854,986,523
0
0
0
0
0
0
0
3,854,986,523
0
0
0
0
0
2,813,492,242
0
0
0
2,349,862,711
0
12,030,500
0
0
0
35,702,246
0
314,413
0
2,861,539,401
0
13,190,341
0
0
0
35,289,973
0
0
0
2,398,343,025
0
4,550,349
177,500
5,524
0
0
131,191,833
8,836,771
2,450,368
0
0
46,310,452
0
0
96,615,687
0
0
0
92,501
0
4,487,395
155,000
0
0
0
120,694,128
11,101,912
2,184,345
0
108,258,122
54,685,589
0
0
85,845,229
82,123
0
0
1,786,256
Name
of RespondentFERC PDF (Unofficial)
This Report
Is:
20150417-8084
04/17/2015
(1) X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of
2014/Q4
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)(Continued)
Line
No.
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
Title of Account
(a)
(Less) Noncurrent Portion of Allowances
Stores Expense Undistributed (163)
Gas Stored Underground - Current (164.1)
Liquefied Natural Gas Stored and Held for Processing (164.2-164.3)
Prepayments (165)
Advances for Gas (166-167)
Interest and Dividends Receivable (171)
Rents Receivable (172)
Accrued Utility Revenues (173)
Miscellaneous Current and Accrued Assets (174)
Derivative Instrument Assets (175)
(Less) Long-Term Portion of Derivative Instrument Assets (175)
Derivative Instrument Assets - Hedges (176)
(Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176
Total Current and Accrued Assets (Lines 34 through 66)
DEFERRED DEBITS
Unamortized Debt Expenses (181)
Extraordinary Property Losses (182.1)
Unrecovered Plant and Regulatory Study Costs (182.2)
Other Regulatory Assets (182.3)
Prelim. Survey and Investigation Charges (Electric) (183)
Preliminary Natural Gas Survey and Investigation Charges 183.1)
Other Preliminary Survey and Investigation Charges (183.2)
Clearing Accounts (184)
Temporary Facilities (185)
Miscellaneous Deferred Debits (186)
Def. Losses from Disposition of Utility Plt. (187)
Research, Devel. and Demonstration Expend. (188)
Unamortized Loss on Reaquired Debt (189)
Accumulated Deferred Income Taxes (190)
Unrecovered Purchased Gas Costs (191)
Total Deferred Debits (lines 69 through 83)
TOTAL ASSETS (lines 14-16, 32, 67, and 84)
FERC FORM NO. 1 (REV. 12-03)
Page 111
Ref.
Page No.
(b)
227
230a
230b
232
233
352-353
234
Current Year
End of Quarter/Year
Balance
(c)
Prior Year
End Balance
12/31
(d)
0
-140,381
0
0
10,225,118
0
0
0
31,388,000
2,740,773
6,401,698
314,413
0
0
335,631,044
0
-495,150
0
0
10,166,674
0
0
0
30,863,000
728,508
827,507
0
0
0
427,001,948
50,816,545
0
0
478,545,457
712,424
0
0
-490,537
0
98,162,751
0
0
36,239,482
604,595,982
0
1,268,582,104
8,542,849,550
50,894,705
0
0
352,566,667
1,490,946
0
0
-796,612
0
99,448,634
0
0
40,845,602
450,600,864
0
995,050,806
7,675,382,302
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 110 Line No.: 54 Column: c
Stores expense undistributed has a negative balance due
charges.
Schedule Page: 110 Line No.: 54 Column: d
Stores expense undistributed has a negative balance due
charges.
Schedule Page: 110 Line No.: 76 Column: c
Clearing accounts has a negative balance due to amounts
Schedule Page: 110 Line No.: 76 Column: d
Clearing accounts has a negative balance due to amounts
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
to amounts allocated in excess of
to amounts allocated in excess of
allocated in excess of charges.
allocated in excess of charges.
Name
of RespondentFERC PDF (Unofficial)
This Report
is:
20150417-8084
04/17/2015
(1) x An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
Date of Report
(mo, da, yr)
/ /
end of
2014/Q4
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Ref.
Page No.
(b)
Title of Account
(a)
PROPRIETARY CAPITAL
Common Stock Issued (201)
Preferred Stock Issued (204)
Capital Stock Subscribed (202, 205)
Stock Liability for Conversion (203, 206)
Premium on Capital Stock (207)
Other Paid-In Capital (208-211)
Installments Received on Capital Stock (212)
(Less) Discount on Capital Stock (213)
(Less) Capital Stock Expense (214)
Retained Earnings (215, 215.1, 216)
Unappropriated Undistributed Subsidiary Earnings (216.1)
(Less) Reaquired Capital Stock (217)
Noncorporate Proprietorship (Non-major only) (218)
Accumulated Other Comprehensive Income (219)
Total Proprietary Capital (lines 2 through 15)
LONG-TERM DEBT
Bonds (221)
(Less) Reaquired Bonds (222)
Advances from Associated Companies (223)
Other Long-Term Debt (224)
Unamortized Premium on Long-Term Debt (225)
(Less) Unamortized Discount on Long-Term Debt-Debit (226)
Total Long-Term Debt (lines 18 through 23)
OTHER NONCURRENT LIABILITIES
Obligations Under Capital Leases - Noncurrent (227)
Accumulated Provision for Property Insurance (228.1)
Accumulated Provision for Injuries and Damages (228.2)
Accumulated Provision for Pensions and Benefits (228.3)
Accumulated Miscellaneous Operating Provisions (228.4)
Accumulated Provision for Rate Refunds (229)
Long-Term Portion of Derivative Instrument Liabilities
Long-Term Portion of Derivative Instrument Liabilities - Hedges
Asset Retirement Obligations (230)
Total Other Noncurrent Liabilities (lines 26 through 34)
CURRENT AND ACCRUED LIABILITIES
Notes Payable (231)
Accounts Payable (232)
Notes Payable to Associated Companies (233)
Accounts Payable to Associated Companies (234)
Customer Deposits (235)
Taxes Accrued (236)
Interest Accrued (237)
Dividends Declared (238)
Matured Long-Term Debt (239)
FERC FORM NO. 1 (rev. 12-03)
Page 112
250-251
250-251
253
252
254
254b
118-119
118-119
250-251
122(a)(b)
256-257
256-257
256-257
256-257
262-263
Current Year
End of Quarter/Year
Balance
(c)
Prior Year
End Balance
12/31
(d)
658,437,270
0
0
0
1,472,825,285
335,604,002
0
0
27,309,251
1,177,732,391
-322,433,693
0
0
0
3,294,856,004
641,271,145
0
0
0
1,387,578,990
334,837,436
0
0
25,689,576
1,086,996,610
-362,220,305
0
0
0
3,062,774,300
2,255,500,000
0
0
0
0
10,537,149
2,244,962,851
2,325,500,000
0
0
0
0
5,186,152
2,320,313,848
97,328,157
3,342,831
4,650,052
403,085,181
543,900
0
0
0
15,995,009
524,945,130
100,172,554
1,373,045
3,965,969
239,646,876
74,197
0
0
0
7,935,114
353,167,755
257,600,000
116,573,479
0
390,897,943
16,030,317
56,421,491
37,799,943
44,971,013
0
134,600,000
135,312,428
0
227,898,604
16,579,723
54,431,340
44,053,841
43,603,779
0
Name
of RespondentFERC PDF (Unofficial)
This Report
is:
20150417-8084
04/17/2015
(1) x An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(mo, da, yr)
/ /
Year/Period of Report
end of
2014/Q4
(continued)
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Line
No.
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
Ref.
Page No.
(b)
Title of Account
(a)
Matured Interest (240)
Tax Collections Payable (241)
Miscellaneous Current and Accrued Liabilities (242)
Obligations Under Capital Leases-Current (243)
Derivative Instrument Liabilities (244)
(Less) Long-Term Portion of Derivative Instrument Liabilities
Derivative Instrument Liabilities - Hedges (245)
(Less) Long-Term Portion of Derivative Instrument Liabilities-Hedges
Total Current and Accrued Liabilities (lines 37 through 53)
DEFERRED CREDITS
Customer Advances for Construction (252)
Accumulated Deferred Investment Tax Credits (255)
Deferred Gains from Disposition of Utility Plant (256)
Other Deferred Credits (253)
Other Regulatory Liabilities (254)
Unamortized Gain on Reaquired Debt (257)
Accum. Deferred Income Taxes-Accel. Amort.(281)
Accum. Deferred Income Taxes-Other Property (282)
Accum. Deferred Income Taxes-Other (283)
Total Deferred Credits (lines 56 through 64)
TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65)
FERC FORM NO. 1 (rev. 12-03)
Page 113
266-267
269
278
272-277
Current Year
End of Quarter/Year
Balance
(c)
Prior Year
End Balance
12/31
(d)
0
5,600,084
44,052,665
3,783,596
6,163,289
0
0
0
979,893,820
0
5,066,720
35,465,929
3,197,378
683,858
0
0
0
700,893,600
2,103,319
180,247,761
0
13,152,842
78,956,935
0
42,315,627
930,709,294
250,705,967
1,498,191,745
8,542,849,550
1,544,953
159,588,942
0
11,826,449
68,158,825
0
34,599,581
782,051,551
180,462,498
1,238,232,799
7,675,382,302
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
STATEMENT OF INCOME
Quarterly
1. Report in column (c) the current year to date balance. Column (c) equals the total of adding the data in column (g) plus the data in column (i) plus the
data in column (k). Report in column (d) similar data for the previous year. This information is reported in the annual filing only.
2. Enter in column (e) the balance for the reporting quarter and in column (f) the balance for the same three month period for the prior year.
3. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in column (k)
the quarter to date amounts for other utility function for the current year quarter.
4. Report in column (h) the quarter to date amounts for electric utility function; in column (j) the quarter to date amounts for gas utility, and in column (l)
the quarter to date amounts for other utility function for the prior year quarter.
5. If additional columns are needed, place them in a footnote.
Annual or Quarterly if applicable
5. Do not report fourth quarter data in columns (e) and (f)
6. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to
a utility department. Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals.
7. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above.
Line
No.
Title of Account
(a)
(Ref.)
Page No.
(b)
Total
Current Year to
Date Balance for
Quarter/Year
(c)
Total
Prior Year to
Date Balance for
Quarter/Year
(d)
1 UTILITY OPERATING INCOME
300-301
1,475,410,196
1,361,533,261
4 Operation Expenses (401)
320-323
735,186,595
675,250,402
5 Maintenance Expenses (402)
320-323
104,048,081
104,281,403
6 Depreciation Expense (403)
336-337
144,725,132
139,629,856
10,125,114
8,056,284
13,216,354
7,944,813
2 Operating Revenues (400)
3 Operating Expenses
7 Depreciation Expense for Asset Retirement Costs (403.1)
336-337
8 Amort. & Depl. of Utility Plant (404-405)
336-337
9 Amort. of Utility Plant Acq. Adj. (406)
336-337
10 Amort. Property Losses, Unrecov Plant and Regulatory Study Costs (407)
11 Amort. of Conversion Expenses (407)
12 Regulatory Debits (407.3)
1,464,091
4,554,573
14 Taxes Other Than Income Taxes (408.1)
262-263
94,706,916
77,529,236
15 Income Taxes - Federal (409.1)
262-263
-11,803,672
-6,960,409
13 (Less) Regulatory Credits (407.4)
-3,038,308
-1,756,687
17 Provision for Deferred Income Taxes (410.1)
234, 272-277
128,426,889
183,679,166
18 (Less) Provision for Deferred Income Taxes-Cr. (411.1)
234, 272-277
24,765,859
90,506,875
266
-1,242,832
-1,277,086
898,082
225
25 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24)
1,187,222,237
1,091,315,305
26 Net Util Oper Inc (Enter Tot line 2 less 25) Carry to Pg117,line 27
288,187,959
270,217,956
16
- Other (409.1)
19 Investment Tax Credit Adj. - Net (411.4)
262-263
20 (Less) Gains from Disp. of Utility Plant (411.6)
21 Losses from Disp. of Utility Plant (411.7)
22 (Less) Gains from Disposition of Allowances (411.8)
23 Losses from Disposition of Allowances (411.9)
24 Accretion Expense (411.10)
FERC FORM NO. 1/3-Q (REV. 02-04)
Page 114
Current 3 Months
Ended
Quarterly Only
No 4th Quarter
(e)
Prior 3 Months
Ended
Quarterly Only
No 4th Quarter
(f)
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
STATEMENT OF INCOME FOR THE YEAR (Continued)
9. Use page 122 for important notes regarding the statement of income for any account thereof.
10. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be
made to the utility's customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected
the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights
of the utility to retain such revenues or recover amounts paid with respect to power or gas purchases.
11 Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate
proceeding affecting revenues received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income,
and expense accounts.
12. If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122.
13. Enter on page 122 a concise explanation of only those changes in accounting methods made during the year which had an effect on net income,
including the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes.
14. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports.
15. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to
this schedule.
ELECTRIC UTILITY
Current Year to Date
Previous Year to Date
(in dollars)
(in dollars)
(g)
(h)
GAS UTILITY
Current Year to Date
Previous Year to Date
(in dollars)
(in dollars)
(j)
(i)
OTHER UTILITY
Current Year to Date
Previous Year to Date
(in dollars)
(in dollars)
(k)
(l)
Line
No.
1
1,475,410,196
1,361,533,261
735,186,595
675,250,402
4
104,048,081
104,281,403
5
144,725,132
139,629,856
6
10,125,114
8,056,284
2
3
7
8
9
10
11
13,216,354
7,944,813
12
1,464,091
4,554,573
13
94,706,916
77,529,236
14
-11,803,672
-6,960,409
15
-3,038,308
-1,756,687
16
128,426,889
183,679,166
17
24,765,859
90,506,875
18
-1,242,832
-1,277,086
19
20
21
898,082
225
22
23
24
1,187,222,237
1,091,315,305
25
288,187,959
270,217,956
26
FERC FORM NO. 1 (ED. 12-96)
Page 115
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
STATEMENT OF INCOME FOR THE YEAR (continued)
Line
No.
TOTAL
Title of Account
(a)
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
Net Utility Operating Income (Carried forward from page 114)
Other Income and Deductions
Other Income
Nonutilty Operating Income
Revenues From Merchandising, Jobbing and Contract Work (415)
(Less) Costs and Exp. of Merchandising, Job. & Contract Work (416)
Revenues From Nonutility Operations (417)
(Less) Expenses of Nonutility Operations (417.1)
Nonoperating Rental Income (418)
Equity in Earnings of Subsidiary Companies (418.1)
Interest and Dividend Income (419)
Allowance for Other Funds Used During Construction (419.1)
Miscellaneous Nonoperating Income (421)
Gain on Disposition of Property (421.1)
TOTAL Other Income (Enter Total of lines 31 thru 40)
Other Income Deductions
Loss on Disposition of Property (421.2)
Miscellaneous Amortization (425)
Donations (426.1)
Life Insurance (426.2)
Penalties (426.3)
Exp. for Certain Civic, Political & Related Activities (426.4)
Other Deductions (426.5)
TOTAL Other Income Deductions (Total of lines 43 thru 49)
Taxes Applic. to Other Income and Deductions
Taxes Other Than Income Taxes (408.2)
Income Taxes-Federal (409.2)
Income Taxes-Other (409.2)
Provision for Deferred Inc. Taxes (410.2)
(Less) Provision for Deferred Income Taxes-Cr. (411.2)
Investment Tax Credit Adj.-Net (411.5)
(Less) Investment Tax Credits (420)
TOTAL Taxes on Other Income and Deductions (Total of lines 52-58)
Net Other Income and Deductions (Total of lines 41, 50, 59)
Interest Charges
Interest on Long-Term Debt (427)
Amort. of Debt Disc. and Expense (428)
Amortization of Loss on Reaquired Debt (428.1)
(Less) Amort. of Premium on Debt-Credit (429)
(Less) Amortization of Gain on Reaquired Debt-Credit (429.1)
Interest on Debt to Assoc. Companies (430)
Other Interest Expense (431)
(Less) Allowance for Borrowed Funds Used During Construction-Cr. (432)
Net Interest Charges (Total of lines 62 thru 69)
Income Before Extraordinary Items (Total of lines 27, 60 and 70)
Extraordinary Items
Extraordinary Income (434)
(Less) Extraordinary Deductions (435)
Net Extraordinary Items (Total of line 73 less line 74)
Income Taxes-Federal and Other (409.3)
Extraordinary Items After Taxes (line 75 less line 76)
Net Income (Total of line 71 and 77)
FERC FORM NO. 1/3-Q (REV. 02-04)
(Ref.)
Page No.
(b)
Current Year
(c)
288,187,959
Previous Year
(d)
270,217,956
12,619
36,730
119
262-263
262-263
262-263
234, 272-277
234, 272-277
142,786,612
1,041,214
4,846,959
306,329,826
137,332,393
8,208,997
2,975,444
173,304,302
454,980,500
321,821,136
2,804
909,380
883,368
909,380
221,630
8
538,423
291,484,624
293,818,607
39,005
423,860
170,372,097
171,965,972
11,506,086
2,474,427
265,885
3,400,782
7,862,276
1,690,812
-389,835
2,406,397
10,845,616
150,316,277
6,756,856
143,098,308
117,922,037
3,836,380
4,606,120
111,130,346
3,967,710
5,263,008
2,245,061
3,364,339
125,245,259
313,258,977
2,872,115
2,436,579
120,796,600
292,519,664
313,258,977
292,519,664
262-263
Page 117
Current 3 Months
Ended
Quarterly Only
No 4th Quarter
(e)
Prior 3 Months
Ended
Quarterly Only
No 4th Quarter
(f)
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 114 Line No.: 15 Column: c
Federal income taxes are negative due to a net operating loss from utility operations.
Schedule Page: 114 Line No.: 15 Column: d
Federal income taxes are negative due to a net operating loss from utility operations.
Schedule Page: 114 Line No.: 15 Column: g
Federal income taxes are negative due to a net operating loss from utility operations.
Schedule Page: 114 Line No.: 15 Column: h
Federal income taxes are negative due to a net operating loss from utility operations.
Schedule Page: 114 Line No.: 16 Column: c
State income taxes are negative due to a net operating loss from utility operations.
Schedule Page: 114 Line No.: 16 Column: d
Federal income taxes are negative due to a net operating loss from utility operations.
Schedule Page: 114 Line No.: 16 Column: g
State income taxes are negative due to a net operating loss from utility operations.
Schedule Page: 114 Line No.: 16 Column: h
Federal income taxes are negative due to a net operating loss from utility operations.
Schedule Page: 114 Line No.: 55 Column: d
Provision for deferred income taxes are negative due to the reclassification of certain
valuation allowances.
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
STATEMENT OF RETAINED EARNINGS
1. Do not report Lines 49-53 on the quarterly version.
2. Report all changes in appropriated retained earnings, unappropriated retained earnings, year to date, and unappropriated
undistributed subsidiary earnings for the year.
3. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436
- 439 inclusive). Show the contra primary account affected in column (b)
4. State the purpose and amount of each reservation or appropriation of retained earnings.
5. List first account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow
by credit, then debit items in that order.
6. Show dividends for each class and series of capital stock.
7. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings.
8. Explain in a footnote the basis for determining the amount reserved or appropriated. If such reservation or appropriation is to be
recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated.
9. If any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
Contra Primary
Account Affected
(b)
Item
(a)
Line
No.
UNAPPROPRIATED RETAINED EARNINGS (Account 216)
Balance-Beginning of Period
Changes
Adjustments to Retained Earnings (Account 439)
Current
Quarter/Year
Year to Date
Balance
Previous
Quarter/Year
Year to Date
Balance
(c)
(d)
1,086,996,610
1,092,201,494
170,472,365
155,187,271
-182,736,584
( 174,392,155)
-182,736,584
103,000,000
1,177,732,391
( 174,392,155)
14,000,000
1,086,996,610
TOTAL Credits to Retained Earnings (Acct. 439)
TOTAL Debits to Retained Earnings (Acct. 439)
Balance Transferred from Income (Account 433 less Account 418.1)
Appropriations of Retained Earnings (Acct. 436)
TOTAL Appropriations of Retained Earnings (Acct. 436)
Dividends Declared-Preferred Stock (Account 437)
TOTAL Dividends Declared-Preferred Stock (Acct. 437)
Dividends Declared-Common Stock (Account 438)
Common Stock $1.05 and $1.02, Respectively
TOTAL Dividends Declared-Common Stock (Acct. 438)
Transfers from Acct 216.1, Unapprop. Undistrib. Subsidiary Earnings
Balance - End of Period (Total 1,9,15,16,22,29,36,37)
APPROPRIATED RETAINED EARNINGS (Account 215)
39
40
FERC FORM NO. 1/3-Q (REV. 02-04)
Page 118
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
STATEMENT OF RETAINED EARNINGS
1. Do not report Lines 49-53 on the quarterly version.
2. Report all changes in appropriated retained earnings, unappropriated retained earnings, year to date, and unappropriated
undistributed subsidiary earnings for the year.
3. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436
- 439 inclusive). Show the contra primary account affected in column (b)
4. State the purpose and amount of each reservation or appropriation of retained earnings.
5. List first account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow
by credit, then debit items in that order.
6. Show dividends for each class and series of capital stock.
7. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings.
8. Explain in a footnote the basis for determining the amount reserved or appropriated. If such reservation or appropriation is to be
recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated.
9. If any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123.
Line
No.
Contra Primary
Account Affected
(b)
Item
(a)
41
42
43
44
45 TOTAL Appropriated Retained Earnings (Account 215)
APPROP. RETAINED EARNINGS - AMORT. Reserve, Federal (Account 215.1)
46 TOTAL Approp. Retained Earnings-Amort. Reserve, Federal (Acct. 215.1)
47 TOTAL Approp. Retained Earnings (Acct. 215, 215.1) (Total 45,46)
48 TOTAL Retained Earnings (Acct. 215, 215.1, 216) (Total 38, 47) (216.1)
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account
Report only on an Annual Basis, no Quarterly
49 Balance-Beginning of Year (Debit or Credit)
50 Equity in Earnings for Year (Credit) (Account 418.1)
51 (Less) Dividends Received (Debit)
52
53 Balance-End of Year (Total lines 49 thru 52)
FERC FORM NO. 1/3-Q (REV. 02-04)
Page 119
Current
Quarter/Year
Year to Date
Balance
Previous
Quarter/Year
Year to Date
Balance
(c)
(d)
1,177,732,391
1,086,996,610
-362,220,305
142,786,612
103,000,000
( 485,552,698)
137,332,393
14,000,000
-322,433,693
( 362,220,305)
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
STATEMENT OF CASH FLOWS
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as
investments, fixed assets, intangibles, etc.
(2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash
Equivalents at End of Period" with related amounts on the Balance Sheet.
(3) Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing activities should be reported
in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid.
(4) Investing Activities: Include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to
the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the
dollar amount of leases capitalized with the plant cost.
Line
No.
Description (See Instruction No. 1 for Explanation of Codes)
(a)
Current Year to Date
Quarter/Year
(b)
Previous Year to Date
Quarter/Year
(c)
1 Net Cash Flow from Operating Activities:
2 Net Income (Line 78(c) on page 117)
313,258,977
292,519,664
144,725,132
139,629,856
10,125,114
8,056,284
3 Noncash Charges (Credits) to Income:
4 Depreciation and Depletion
5 Amortization of Limited Term Electric Plant and CSS System
6 (Gain) loss on sale of utility plant and property
2,804
7
8 Deferred Income Taxes (Net)
100,526,133
90,376,059
9 Investment Tax Credit Adjustment (Net)
-1,242,832
-1,277,086
10 Net (Increase) Decrease in Receivables
-6,519,284
-15,563,205
11 Net (Increase) Decrease in Inventory
-1,975,888
7,107,033
12 Net (Increase) Decrease in Allowances Inventory
1,693,755
1
-5,155,251
69,042,947
14 Net (Increase) Decrease in Other Regulatory Assets
16,614,695
28,971,596
15 Net Increase (Decrease) in Other Regulatory Liabilities
17,528,340
-4,106,360
4,846,959
2,975,444
142,786,612
137,332,393
19 Net (Inc) Dec in Other Current and Accrued Assets
-8,192,400
3,487,603
20 Net (Inc) Dec in Deferred Dr/Cr and Other Non-Cur Assets/Liab (net)
34,272,221
7,099,095
468,027,945
485,035,650
-374,408,968
-325,202,933
-4,846,959
-2,975,444
-369,562,009
-322,227,489
-5,264,023
-2,461,317
-317,032,054
-347,204,557
13 Net Increase (Decrease) in Payables and Accrued Expenses
16 (Less) Allowance for Other Funds Used During Construction
17 (Less) Undistributed Earnings from Subsidiary Companies
18 Other (provide details in footnote):
21
22 Net Cash Provided by (Used in) Operating Activities (Total 2 thru 21)
23
24 Cash Flows from Investment Activities:
25 Construction and Acquisition of Plant (including land):
26 Gross Additions to Utility Plant (less nuclear fuel)
27 Gross Additions to Nuclear Fuel
28 Gross Additions to Common Utility Plant
29 Gross Additions to Nonutility Plant
30 (Less) Allowance for Other Funds Used During Construction
31 Other (provide details in footnote):
32
33
34 Cash Outflows for Plant (Total of lines 26 thru 33)
35
36 Acquisition of Other Noncurrent Assets (d)
37 Proceeds from Disposal of Noncurrent Assets (d)
38 Other Investing (Outflows)
39 Investments in and Advances to Assoc. and Subsidiary Companies
40 Contributions and Advances from Assoc. and Subsidiary Companies
41 Disposition of Investments in (and Advances to)
42 Associated and Subsidiary Companies
43
44 Purchase of Investment Securities (a)
45 Proceeds from Sales of Investment Securities (a)
FERC FORM NO. 1 (ED. 12-96)
Page 120
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
STATEMENT OF CASH FLOWS
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as
investments, fixed assets, intangibles, etc.
(2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash
Equivalents at End of Period" with related amounts on the Balance Sheet.
(3) Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing activities should be reported
in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid.
(4) Investing Activities: Include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to
the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the
dollar amount of leases capitalized with the plant cost.
Line
No.
Description (See Instruction No. 1 for Explanation of Codes)
(a)
Current Year to Date
Quarter/Year
(b)
Previous Year to Date
Quarter/Year
(c)
46 Loans Made or Purchased
47 Collections on Loans
48 Other Investing Inflows
2,030,266
17,337,624
103,000,000
14,000,000
500,491
62,429,920
-586,327,329
-578,125,819
171,484,537
492,347,259
87,669,190
32,905,941
49 Net (Increase) Decrease in Receivables
50 Net (Increase ) Decrease in Inventory
51 Net (Increase) Decrease in Allowances Held for Speculation
52 Net Increase (Decrease) in Payables and Accrued Expenses
53 Other (provide details in footnote):
54 Dividends Received from Assoc. and Subsidiary Companies
55 Proceeds from Investment in Corporate-Owned Life Insurance
56 Net Cash Provided by (Used in) Investing Activities
57 Total of lines 34 thru 55)
58
59 Cash Flows from Financing Activities:
60 Proceeds from Issuance of:
61 Long-Term Debt (b)
62 Preferred Stock
63 Common Stock
64 Other (provide details in footnote):
65
66 Net Increase in Short-Term Debt (c)
122,406,246
67 Other (provide details in footnote):
874,790
575,587
69 Borrowings from Assoc. and Subsidiary Companies
68 Stock Based Compensation Excess Tax Benefits
162,820,785
1,722,312
70 Cash Provided by Outside Sources (Total 61 thru 69)
545,255,548
527,551,099
71 Repayment of Borrowings against CSV of COLI
-61,998,613
72 Payments for Retirement of:
73 Long-term Debt (b)
-250,000,000
74 Preferred Stock
75 Common Stock
76 Other (provide details in footnote):
77 Other Financing (Outflows)
-2,092,258
78 Net Decrease in Short-Term Debt (c)
-2,719,310
-205,241,068
79 Repayment of Capital Leases
-3,288,342
-2,939,461
-171,507,086
-162,904,233
118,367,862
91,748,414
68,478
-1,341,755
4,487,395
5,829,150
4,555,873
4,487,395
80 Dividends on Preferred Stock
81 Dividends on Common Stock
82 Net Cash Provided by (Used in) Financing Activities
83 (Total of lines 70 thru 81)
84
85 Net Increase (Decrease) in Cash and Cash Equivalents
86 (Total of lines 22,57 and 83)
87
88 Cash and Cash Equivalents at Beginning of Period
89
90 Cash and Cash Equivalents at End of period
FERC FORM NO. 1 (ED. 12-96)
Page 121
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 120 Line No.: 38 Column: b
Line 38 - Other Investing (Outflows):
Investments in Ironwood Wind
Investment in corporate-owned life insurance
Total Other Investing (Outflows)
($ 4,947,843)
(
316,180)
-----------($ 5,264,023)
============
Schedule Page: 120 Line No.: 38 Column: c
Line 38 - Other Investing (Outflows):
Purchase of securities - trust
Investment in corporate-owned life insurance
Investments in Ironwood Wind
Total Other Investing (Outflows)
($ 2,066,037)
(
316,180)
(
79,100)
-----------($ 2,461,317)
============
Schedule Page: 120 Line No.: 48 Column: b
Line 48 - Other Investing Inflows:
Sale of securities - trust
Total Other Investing Inflows
$ 2,030,266
----------$ 2,030,266
===========
Schedule Page: 120 Line No.: 48 Column: c
Line 48 - Other Investing Inflows:
Sale of securities - trust
Total Other Investing Inflows
$17,337,624
----------$17,337,624
===========
Schedule Page: 120 Line No.: 77 Column: b
Line 77 - Other Financing Outflows:
Taxes paid on distribution of RSU's
Total Other Financing (Outflows)
($2,092,258)
-----------($2,092,258)
============
Schedule Page: 120 Line No.: 77 Column: c
Line 77 - Other Financing Outflows:
Taxes paid on distribution of RSU's
Total Other Financing (Outflows)
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
($2,719,310)
-----------($2,719,310)
============
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
(1) 04/17/2015
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
/ /
Year/Period of Report
End of
2014/Q4
NOTES TO FINANCIAL STATEMENTS
1. Use the space below for important notes regarding the Balance Sheet, Statement of Income for the year, Statement of Retained
Earnings for the year, and Statement of Cash Flows, or any account thereof. Classify the notes according to each basic statement,
providing a subheading for each statement except where a note is applicable to more than one statement.
2. Furnish particulars (details) as to any significant contingent assets or liabilities existing at end of year, including a brief explanation of
any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount, or of
a claim for refund of income taxes of a material amount initiated by the utility. Give also a brief explanation of any dividends in arrears
on cumulative preferred stock.
3. For Account 116, Utility Plant Adjustments, explain the origin of such amount, debits and credits during the year, and plan of
disposition contemplated, giving references to Cormmission orders or other authorizations respecting classification of amounts as plant
adjustments and requirements as to disposition thereof.
4. Where Accounts 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give
an explanation, providing the rate treatment given these items. See General Instruction 17 of the Uniform System of Accounts.
5. Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by such
restrictions.
6. If the notes to financial statements relating to the respondent company appearing in the annual report to the stockholders are
applicable and furnish the data required by instructions above and on pages 114-121, such notes may be included herein.
7. For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not
misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be
omitted.
8. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred
which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently
completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements;
status of long-term contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and
changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such
matters shall be provided even though a significant change since year end may not have occurred.
9. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are
applicable and furnish the data required by the above instructions, such notes may be included herein.
PAGE 122 INTENTIONALLY LEFT BLANK
SEE PAGE 123 FOR REQUIRED INFORMATION.
FERC FORM NO. 1 (ED. 12-96)
Page
122
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
WESTAR ENERGY, INC.
NOTES TO FINANCIAL STATEMENTS
1. DESCRIPTION OF BUSINESS
Westar Energy, Inc. is a regulated electric utility incorporated in 1924 in Kansas. Unless the context otherwise indicates, all
references in this Annual Report on Form 1 to "the company," "we," "us," "our" and similar words are to Westar Energy, Inc., alone
and not together with its consolidated subsidiaries.
We provide electric generation, transmission and distribution services to approximately 375,000 customers in Kansas. We
provide these services in central and northeastern Kansas, including the cities of Topeka, Lawrence, Manhattan, Salina and
Hutchinson. Our corporate headquarters is located at 818 South Kansas Avenue, Topeka, Kansas 66612.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Accounting
For the purpose of this report, the financial statements are presented in accordance with the accounting requirements of the
FERC as set forth in its Uniform System of Accounts and published Accounting Releases, which is a comprehensive basis of
accounting other than generally accepted accounting principles. The principal differences from accounting principles generally
accepted in the United States of America relate to (1) the presentation of deferred income taxes, (2) the presentation of regulatory
assets and liabilities, (3) the presentation of intercompany accounts, (4) majority-owned subsidiaries have not been consolidated, (5)
the presentation of the regulatory liability for removal cost, (6) the presentation of certain regulatory assets which are primarily related
to depreciation, (7) the accounting for capital leases, (8) the accounting for realized and unrealized gains and losses on derivative
instruments, (9) the accounting for entities in which we have a variable interest, and (10) the presentation of long-term debt.
We evaluated the impact of subsequent events occurring after December 31, 2014 up to the time Westar Energy, Inc’s
consolidated GAAP financial statements were available to be issued on February 25, 2015 and has updated such evaluation for
disclosure purposes through April 17, 2015. These financial statements include all necessary adjustements and disclosures resulting
from these evaluations.
Use of Management's Estimates
When we prepare our financial statements, we are required to make estimates and assumptions that affect the reported
amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities, at the date of our
financial statements and the reported amounts of revenues and expenses during the reporting period. We evaluate our estimates on an
ongoing basis, including those related to depreciation, unbilled revenue, valuation of investments, forecasted fuel costs included in our
retail energy cost adjustment (RECA) billed to customers, income taxes, pension and post-retirement benefits, our asset retirement
obligations (AROs), environmental issues, contingencies and litigation. Actual results may differ from those estimates under different
assumptions or conditions.
Regulatory Accounting
We apply accounting standards that recognize the economic effects of rate regulation. Accordingly, we have recorded
regulatory assets and liabilities when required by a regulatory order or based on regulatory precedent. See Note 3, "Rate Matters and
Regulation," for additional information regarding our regulatory assets and liabilities.
Cash and Cash Equivalents
We consider investments that are highly liquid and have maturities of three months or less when purchased to be cash
equivalents.
FERC FORM NO. 1 (ED. 12-88)
Page 123.1
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Fuel Inventory and Supplies
We state fuel inventory and supplies at average cost.
Property, Plant and Equipment
We record the value of property, plant and equipment at cost. For plant, cost includes contracted services, direct labor and
materials, indirect charges for engineering and supervision and an allowance for funds used during construction (AFUDC). AFUDC
represents the allowed cost of capital used to finance utility construction activity. We compute AFUDC by applying a composite rate
to qualified construction work in progress. We credit other income (for equity funds) and net interest charges (for borrowed funds) for
the amount of AFUDC capitalized as construction cost on the accompanying statements of income as follows:
Borrowed funds
Equity funds
Total
Average AFUDC Rates
$
$
Year Ended December 31,
2014
2013
(Dollars In Thousands)
3,364 $
2,437
4,847
2,975
8,211 $
5,412
6.7%
4.9%
We charge maintenance costs and replacements of minor items of property to expense as incurred. When a unit of
depreciable property is retired, we charge to accumulated depreciation the original cost less salvage value.
Depreciation
We depreciate utility plant using a straight-line method. The depreciation rates are based on an average annual composite
basis using group rates that approximated 2.7% in 2014 and 2.7% in 2013.
Revenue Recognition
We record revenue at the time we deliver electricity to customers. We determine the amounts delivered to individual
customers through systematic monthly readings of customer meters. At the end of each month, we estimate how much electricity we
have delivered since the prior meter reading and record the corresponding unbilled revenue.
Our unbilled revenue estimate is affected by factors including fluctuations in energy demand, weather, line losses and changes
in the composition of customer classes. We recorded estimated unbilled revenue of $31.4 million as of December 31, 2014, and $30.9
million as of December 31, 2013.
Allowance for Doubtful Accounts
We determine our allowance for doubtful accounts based on the age of our receivables. We charge receivables off when they
are deemed uncollectible, which is based on a number of factors including specific facts surrounding an account and management's
judgment.
Income Taxes
We use the asset and liability method of accounting for income taxes. Under this method, we recognize deferred tax assets
and liabilities for the future tax consequences attributable to temporary differences between the financial statement carrying amounts
and the tax basis of existing assets and liabilities. We recognize the future tax benefits to the extent that realization of such benefits is
more likely than not. We amortize deferred investment tax credits over the lives of the related properties as required by tax laws and
regulatory practices. We recognize production tax credits in the year that electricity is generated to the extent that realization of such
benefits is more likely than not.
FERC FORM NO. 1 (ED. 12-88)
Page 123.2
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
We record deferred tax assets to the extent capital losses, operating losses, or tax credits will be carried forward to future
periods. However, when we believe based on available evidence that we do not, or will not, have sufficient future capital gains or
taxable income in the appropriate taxing jurisdiction to realize the entire benefit during the applicable carryforward period, we record a
valuation allowance against the deferred tax asset.
The application of income tax law is complex. Laws and regulations in this area are voluminous and often ambiguous.
Accordingly, we must make judgments regarding income tax exposure. Interpretations of and guidance surrounding income tax laws
and regulations change over time. As a result, changes in our judgments can materially affect amounts we recognize in our financial
statements. See Note 8, "Taxes," for additional detail on our accounting for income taxes.
Sales Tax
We account for the collection and remittance of sales tax on a net basis. As a result, we do not reflect sales tax in our
statements of income.
New Accounting Pronouncements
We prepare our consolidated financial statements in accordance with GAAP for the United States of America. To address
current issues in accounting, regulatory bodies have issued the following new accounting pronouncements that may affect our
accounting and/or disclosure.
Revenue Recognition
In May 2014, the FASB issued guidance that addresses revenue from contracts with customers. The objective of the new
guidance is to establish principles to report useful information to users of financial statements about the nature, amount, timing, and
uncertainty of revenue from contracts with customers. This guidance is effective for fiscal years beginning after December 15, 2016.
Early application of the standard is not permitted. The standard permits the use of either the retrospective application or cumulative
effect transition method. We have not yet selected a transition method or determined the impact on our consolidated financial
statements but we do not expect it to be material.
Supplemental Cash Flow Information
Year Ended December 31,
2014
2013
(In Thousands)
CASH PAID FOR (RECEIVED FROM):
Interest on financing activities, net of amount capitalized
Income taxes, net of refunds
NON-CASH INVESTING TRANSACTIONS:
Property, plant and equipment additions
NON-CASH FINANCING TRANSACTIONS:
Issuance of common stock for reinvested dividends and compensation plans
Assets acquired through capital leases
FERC FORM NO. 1 (ED. 12-88)
Page 123.3
$
120,621
323
$
102,045
(336)
57,687
50,404
9,155
8,717
9,641
334
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
3. RATE MATTERS AND REGULATION
Regulatory Assets and Regulatory Liabilities
Regulatory assets represent incurred costs that have been deferred because they are probable of future recovery in customer
prices. Regulatory liabilities represent probable future reductions in revenue or refunds to customers through the price setting process.
Regulatory assets and liabilities reflected on our balance sheets are as follows.
As of December 31,
2014
2013
(In Thousands)
Regulatory Assets:
Deferred employee benefit costs
Amounts due from customers for future income taxes
Ad valorem tax
Asset retirement obligations
Energy efficiency program costs
Depreciation
Retail energy costs adjustment
Storm costs
Other regulatory assets
Total regulatory assets
Regulatory Liabilities:
Other post-retirement benefits costs
Retail energy cost adjustment
Kansas tax credits
Jurisdictional AFUDC
Amounts due to customers for previously recorded income taxes
Derivative instruments
Other regulatory liabilities
Total regulatory liabilities
$
$
$
$
368,326
57,887
33,052
5,687
5,403
4,936
2,314
716
224
478,545
$
15,473
18,951
12,725
11,640
11,508
1,071
7,589
78,957
$
$
$
243,134
60,156
29,156
4,423
8,099
5,291
—
1,498
810
352,567
19,000
15,414
11,076
6,151
10,217
2,569
3,732
68,159
Below we summarize the nature and period of recovery for each of the regulatory assets listed in the table above.
Deferred employee benefit costs: Includes $334.1 million for pension and post-retirement benefit obligations
and $30.8 million for actual pension expense in excess of the amount of such expense recognized in setting our
prices; and $3.4 million for the difference between pension and post-retirement contributions in excess of
pension and post-retirement costs recorded. The increase from 2013 to 2014 is attributable primarily to a
decrease in the discount rates used to calculate our pension benefit obligations and the adoption of updated
mortality tables. During 2015, we will amortize to expense approximately $33.5 million of the benefit
obligations and approximately $8.8 million of the excess pension expense. We are amortizing the excess
pension expense over a five-year period. To the extent that we have excess pension and post-retirement
contributions, we have the option to use this amount in subsequent years to meet the required funding level. We
do not earn a return on this asset.
Amounts due from customers for future income taxes: In accordance with various orders, we have reduced
our prices to reflect the income tax benefits associated with certain income tax deductions, thereby passing on
these benefits to customers at the time we receive them. We believe it is probable that the net future increases in
income taxes payable will be recovered from customers when these temporary income tax benefits reverse in
future periods. We have recorded a regulatory asset for these amounts. The income tax-related regulatory
assets are also temporary differences for which deferred income taxes have been provided. These items are
measured by the expected cash flows to be received or settled in future prices. We do not earn a return on this
net asset.
Page 123.4
FERC FORM NO. 1 (ED. 12-88)
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Ad valorem tax: Represents actual costs incurred for property taxes in excess of amounts collected in our
prices. We expect to recover these amounts in our prices over a one-year period. We do not earn a return on
this asset.
Asset retirement obligations: Represents amounts associated with our AROs as discussed in Note 11,
"Asset Retirement Obligations." We recover these amounts over the life of the related plant. We do not earn
a return on this asset.
Energy efficiency program costs: We accumulate and defer for future recovery costs related to our various
energy efficiency programs. We will amortize such costs over a one-year period. We do not earn a return on
this asset.
Depreciation: Represents the difference between regulatory depreciation expense and depreciation expense
we record for financial reporting purposes. We earn a return on this asset and amortize the difference over the
life of the related plant.
Retail energy cost adjustment: We are allowed to adjust our retail prices to reflect changes in the cost of
fuel and purchased power needed to serve our customers. This item represents the actual cost of fuel
consumed in producing electricity and the cost of purchased power in excess of the amounts we have collected
from customers. We expect to recover in our prices this shortfall over a one-year period. We do not earn a
return on this asset.
Storm costs: We accumulated and deferred for future recovery costs related to restoring our electric
transmission and distribution systems from damages sustained during unusually damaging storms. We will
amortize the remaining costs over a two-year period and no longer earn a return on this asset.
Other regulatory assets: Includes various regulatory assets that individually are small in relation to the total
regulatory asset balance. Other regulatory assets have various recovery periods. We do not earn a return on
any of these assets.
Below we summarize the nature and period of amortization for each of the regulatory liabilities listed in the table
above.
Other post-retirement benefits costs: Represents amount of other post-retirement benefits expense
recognized in setting our prices in excess of actual other post-retirement benefits expense. We amortize the
amount over a five-year period.
Retail energy cost adjustment: We are allowed to adjust our retail prices to reflect changes in the cost of
fuel and purchased power needed to serve our customers. We bill customers based on our estimated costs.
This item represents the amount we collected from customers that was in excess of our actual cost of fuel and
purchased power. We will refund to customers this excess recovery over a one-year period.
Kansas tax credits: This item represents Kansas tax credits on investments in utility plant. Amounts will be
credited to customers subsequent to their realization over the remaining lives of the utility plant giving rise to
the tax credits.
Jurisdictional allowance for funds used during construction: This item represents AFUDC that is accrued
subsequent to the time the associated construction charges are included in our rates and prior to the time the
charges are placed in service. The AFUDC is amortized to depreciation expense over the useful life of the
asset that is placed in service.
FERC FORM NO. 1 (ED. 12-88)
Page 123.5
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Due to customers for previously recorded income taxes: We have recorded a regulatory liability for our
obligation to reduce rates charged to customers for deferred taxes recovered from customers at corporate tax
rates higher than the current tax rates. The rate reduction will occur as the temporary differences resulting in
the excess deferred tax liabilities reverse. The tax-related regulatory liabilities as well as unamortized
investment tax credits are also temporary differences for which deferred income taxes have been provided.
These items are measured by the expected cash flows to be received or settled through future rates.
Derivative Instruments: We use fair value accounting for some of our fuel supply and electricity contracts.
This represents the non-cash net gain position on fuel supply and electricity contracts that are recorded at fair
value. Under the RECA, fuel supply contract market gains accrue to the benefit of our customers.
Other regulatory liabilities: Includes various regulatory liabilities that individually are relatively small in
relation to the total regulatory liability balance. Other regulatory liabilities will be credited over various
periods
KCC Proceedings
General and Abbreviated Rate Reviews
We, KGE, staff of the Kansas Corporation Commission (KCC) and a consumer advocate joined in a request filed with the
KCC to defer depreciation expense and carrying costs related to our capital investment associated with environmental upgrades at La
Cygne until new retail prices become effective following a general rate case filed in March 2015. KGE estimates their share of these
deferred costs to be approximately $20.0 million and we began deferring these costs in March 2015. In September 2014, the KCC
issued an order approving the joint application that will allow us to include these deferred costs in our recently filed general rate case,
which is expected to increase our and KGE’s annual revenues by approximately $4.0 million in total.
In November 2013, the KCC issued an order allowing us to adjust our prices to include investments in the La Cygne
environmental upgrades and to reflect cost reductions elsewhere. The new prices are expected to increase our annual retail revenues
by approximately $15.9 million. We requested to collect our remaining investment in environmental upgrades as part of a general rate
case filed in March 2015.
Environmental Costs
We make annual filings with the KCC to adjust our prices to include costs associated with investments in air quality
equipment made during the prior year. In the most recent two years, the KCC issued orders related to such filings allowing us to
increase our annual retail revenues by approximately:
$5.7 million effective in June 2014;
$24.0 million effective in June 2013;
Transmission Costs
We make annual filings with the KCC to adjust our prices to include updated transmission costs as reflected in our
transmission formula rate discussed below. In the most recent two years, the KCC issued orders related to such filings allowing us to
increase our annual retail revenues by approximately:
$23.9 million effective in April 2014;
$6.0 million effective in March 2013;
FERC FORM NO. 1 (ED. 12-88)
Page 123.6
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Energy Efficiency
We make annual filings with the KCC to adjust our prices to include previously deferred amounts associated with various
energy efficiency programs. In the most recent two years, the KCC issued orders related to such filings authorizing us to adjust our
annual retail revenues by approximately:
$2.6 million decrease effective in November 2014;
$0.7 million decrease effective in November 2013.
Property Tax Surcharge
We make annual filings with the KCC to adjust our prices to include the cost incurred for property taxes. In the most recent
two years, the KCC issued orders related to such filings allowing us to increase our annual retail revenues by approximately:
$6.9 million effective in January 2014;
$7.7 million effective in January 2013;
FERC Proceedings
In October of each year, we post an updated transmission formula rate that includes projected transmission capital
expenditures and operating costs for the following year. This rate provides the basis for our annual request with the KCC to adjust our
retail prices to include updated transmission costs as noted above. In the most recent two years, we posted our transmission formula
rate which was expected to increase our annual transmission revenues by approximately:
$22.2 million effective in January 2014;
$6.1 million effective in January 2013;
In August 2014, the KCC filed a challenge with the Federal Energy Regulatory Commission (FERC) regarding rate making as
it pertains to the cost of interstate electrical transmission service we operate. The KCC is requesting that we lower our transmission
return on equity by nearly two percentage points, which would result in reductions of the TFR revenue requirement if granted. We are
currently in settlement discussions. If we are unable to reach a settlement, FERC may schedule a hearing.
4. FINANCIAL INSTRUMENTS
Values of Financial Instruments
GAAP establishes a hierarchical framework for disclosing the transparency of the inputs utilized in measuring assets and
liabilities at fair value. Our assessment of the significance of a particular input to the fair value measurement requires judgment and
may affect the classification of assets and liabilities within the fair value hierarchy levels. The three levels of the hierarchy and
examples are as follows:
Level 1 - Quoted prices are available in active markets for identical assets or liabilities. The types of assets and liabilities
included in level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on public
exchanges.
Level 2 - Pricing inputs are not quoted prices in active markets, but are either directly or indirectly observable. The types
of assets and liabilities included in level 2 are typically measured at net asset value, comparable to actively traded
securities or contracts, such as treasury securities with pricing interpolated from recent trades of similar securities, or
priced with models using highly observable inputs.
Level 3 - Significant inputs to pricing have little or no transparency. The types of assets and liabilities included in level 3
are those with inputs requiring significant management judgment or estimation. Level 3 includes investments in private
equity, real estate securities and other alternative investments, which are measured at net asset value.
FERC FORM NO. 1 (ED. 12-88)
Page 123.7
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
We record cash and cash equivalents, short-term borrowings and variable rate debt on our balance sheets at cost, which
approximates fair value. We measure the fair value of fixed rate debt, a level 2 measurement, based on quoted market prices for the
same or similar issues or on the current rates offered for instruments of the same remaining maturities and redemption provisions. The
recorded amount of accounts receivable and other current financial instruments approximates fair value.
All of our level 2 investments are held in investment funds that are measured at fair value using daily net asset values.
We measure fair value based on information available as of the measurement date. The following table provides the carrying
values and measured fair values of our fixed-rate debt.
Fixed-rate debt
As of December 31, 2014
As of December 31, 2013
Carrying Value
Fair Value
Carrying Value
Fair Value
(In Thousands)
$
2,180,000 $
2,369,545 $
2,250,000 $
2,322,368
Recurring Fair Value Measurements
The following table provides the amounts and their corresponding level of hierarchy for our assets and liabilities that are
measured at fair value.
Level 1
As of December 31, 2014
Trading Securities:
Domestic equity
International equity
Core bonds
Cash equivalents
Total Trading Securities
As of December 31, 2013
Trading Securities:
Domestic equity
International equity
Core bonds
Cash equivalents
Total Trading Securities
Level 2
Level 3
(In Thousands)
—
—
—
168
$
168
18,698
4,252
12,379
—
$
—
—
—
166
$
166
35,329
—
—
—
—
$
18,075
4,519
12,166
—
$
34,760
Total
—
18,698
4,252
12,379
168
$
—
—
—
—
$
—
35,497
18,075
4,519
12,166
166
$
34,926
Derivative Instruments
Cash Flow Hedges
In 2011, we entered into treasury yield hedge transactions to hedge our interest rate risk associated with a $125.0 million
portion of a forecasted issuance of fixed rate debt. These transactions were designated and qualified as cash flow hedges and measured
at fair value by estimating the net present value of a series of payments using market-based models with observable inputs such as the
spread between the 30-year U.S Treasury bill yield and the contracted, fixed yield. As a result of regulatory accounting treatment, we
report the effective portion of the gains or losses on these derivative instruments in other regulatory liabilities or miscellaneous
deferred debits and amortize such amounts to net interest charges over the term of the related debt. In 2012, we settled the treasury
yield hedge transactions for a cost of $29.7 million at which time we reclassified the balance from miscellaneous deferred debits to
amortized debt expense. This amount will be amortized to net interest charges over the 30-year term of the debt issued in March 2012.
See Note 7, "Long-Term Debt" for additional information regarding the debt issuance. As of December 31, 2014 and 2013, we had
recorded $26.6 million and $27.6 million, respectively, in unamortized debt expense.
FERC FORM NO. 1 (ED. 12-88)
Page 123.8
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Price Risk
We use various types of fuel, including coal, natural gas, uranium and diesel to operate our plants and also purchase power to
meet customer demand. Our prices and financial results are exposed to market risks from commodity price changes for electricity and
other energy-related products as well as from interest rates. Volatility in these markets impacts our costs of purchased power, costs of
fuel for our generating plants and our participation in energy markets. We strive to manage our customers' and our exposure to these
market risks through regulatory, operating and financing activities and, when we deem appropriate, we economically hedge a portion
of these risks through the use of derivative financial instruments for non-trading purposes.
Interest Rate Risk
We have entered into numerous fixed and variable rate debt obligations. For details, see Note 7, "Long-Term Debt." We
manage our interest rate risk related to these debt obligations by limiting our exposure to variable interest rate debt, diversifying
maturity dates and entering into treasury yield hedge transactions. We may also use other financial derivative instruments such as
interest rate swaps.
Trading Securities
We hold equity and debt investments which we classify as trading securities in a trust used to fund certain retirement benefit
obligations of $29.8 million and $27.0 million as of December 31, 2014 and 2013, respectively. We report our investments in equity
and debt securities at fair value and use the specific identification method to determine their realized gains and losses. For additional
information on our benefit obligations, see Note 9, "Employee Benefit Plans."
As of December 31, 2014 and 2013, we measured the fair value of trust assets at $35.5 million and $34.9 million,
respectively. We include unrealized gains or losses on these securities in miscellaneous nonoperating income on our statements of
income. For the years ended December 31, 2014 and 2013, we recorded unrealized gains of $2.6 million and $6.7 million,
respectively.
5. JOINT OWNERSHIP OF UTILITY PLANT
Under joint ownership agreements with other utilities, we have an undivided ownership interest in one electric generating
station. Energy generated and operating expenses are divided on the same basis as ownership with each owner reflecting its respective
costs in its statements of income and each owner responsible for its own financing. Information relative to our ownership interest in
this facility as of December 31, 2014, is shown in the table below.
Plant
In-Service
Dates
Investment
Accumulated
Construction
Depreciation
Work in Progress
(Dollars in Thousands)
$
143,830 $
8,797
144,717
2,495
233,904
2,543
$
522,451 $
13,835
Net
MW
Ownership
Percentage
JEC unit 1 (a)
July 1978 $
613,418
517
72
JEC unit 2 (a)
May 1980
419,088
515
72
546,786
JEC unit 3 (a)
520
72
May 1983
Total
$ 1,579,292
1,552
_______________
(a) Jointly owned with KGE & KCPL. Our 8% leasehold interest in JEC that is recorded as a capital lease is reflected in the net
megawatts (MW) and ownership percentage provided above, but not in the other amounts in the table.
We include in operating expenses on our statement of income our share of operating expenses of the above plant. Our share
of fuel expense for the above plant is generally based on the amount of power we take from the plant. Our share of other transactions
associated with the plants is included in the appropriate classification on our financial statements.
FERC FORM NO. 1 (ED. 12-88)
Page 123.9
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
6. SHORT-TERM DEBT
In September 2014, we extended the term of our $730.0 million revolving credit facility to terminate in September 2018,
$81.4 million of which will expire in September 2017. As long as there is no default under the facility, we may extend the facility up
to an additional two years and may increase the aggregate amount of borrowings under the facility to $1.0 billion, both subject to
lender participation. All borrowings under the facility are secured by KGE first mortgage bonds. As of December 31, 2014, no
amounts had been borrowed and $15.6 million of letters of credit had been issued under this revolving credit facility. As of
December 31, 2013, no amounts had been borrowed and $18.4 million of letters of credit had been issued under this revolving credit
facility.
In 2011, we entered into a revolving credit facility with a syndicate of banks for $270.0 million. In February 2014, we
extended the term of the $270.0 million revolving credit facility to February 2017, of which $20.0 million of this facility will terminate
in February 2016. So long as there is no default under the facility, we may increase the aggregate amount of borrowings under the
facility to $400.0 million, subject to lender participation. All borrowings under the facility are secured by KGE first mortgage bonds.
As of December 31, 2014 and 2013, we had no borrowed amounts or letters of credit outstanding under this revolving credit facility.
We maintain a commercial paper program pursuant to which we may issue commercial paper up to a maximum aggregate
amount outstanding at any one time of $1.0 billion. This program is supported by our revolving credit facilities. Maturities of
commercial paper issuances may not exceed 365 days from the date of issuance and proceeds from such issuances will be used to
temporarily fund capital expenditures, to redeem debt on an interim basis, for working capital and/or for other general corporate
purposes. We had $257.6 million and $134.6 million of commercial paper issued and outstanding as of December 31, 2014 and 2013,
respectively.
In addition, total combined borrowings under our commercial paper program and revolving credit facilities may not exceed
$1.0 billion at any given time. The weighted average interest rate on short-term borrowings outstanding as of December 31, 2014 and
2013, was 0.52% and 0.28%, respectively. Additional information regarding our short-term debt is as follows.
Weighted average short-term debt outstanding during the year
Weighted daily average interest rates during the year, excluding fees
$
As of December 31,
2014
2013
(Dollars in Thousands)
232,336
$
228,352
0.30%
0.39%
Our interest charges on short-term debt was $2.0 million in 2014 and $2.4 million in 2013.
FERC FORM NO. 1 (ED. 12-88)
Page 123.10
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
7. LONG-TERM DEBT
Outstanding Debt
The following table summarizes our long-term debt outstanding.
As of December 31,
2014
2013
(In Thousands)
Westar Energy
First mortgage bond series:
6.00% due 2014
5.15% due 2017
8.625% due 2018
5.10% due 2020
5.95% due 2035
5.875% due 2036
4.125% due 2042
4.10% due 2043
4.625% due 2043
$
Pollution control bond series:
Variable due 2032, 0.06% as of December 31, 2014; 0.12% as of December 31, 2013
Variable due 2032, 0.08% as of December 31, 2014; 0.12% as of December 31, 2013
Total long-term debt
Unamortized debt discount (a)
Long-term debt due within one year
Long-term debt, net
$
—
125,000
300,000
250,000
125,000
150,000
550,000
430,000
250,000
$
250,000
125,000
300,000
250,000
125,000
150,000
550,000
250,000
250,000
2,180,000
2,250,000
45,000
30,500
75,500
45,000
30,500
75,500
2,255,500
(10,537)
—
2,244,963
2,325,500
(5,186)
(250,000)
$
2,070,314
_______________
(a) We amortize debt discounts and premiums to net interest charges over the term of the respective issues.
Our mortgages each contain provisions restricting the amount of first mortgage bonds that we can issue. We must comply
with such restrictions prior to the issuance of additional first mortgage bonds or other secured indebtedness.
The amount of our first mortgage bonds authorized by our Mortgage and Deed of Trust, dated July 1, 1939, as supplemented,
is subject to certain limitations as described below. First mortgage bonds are secured by utility assets. Amounts of additional bonds
that may be issued are subject to property, earnings and certain restrictive provisions, except in connection with certain refundings, of
each mortgage. As of December 31, 2014, approximately $743.2 million principal amount of additional first mortgage bonds could be
issued under the most restrictive provisions in our mortgage.
As of December 31, 2014, we had $75.5 million of variable rate, tax-exempt bonds. While the interest rates for these bonds
have been extremely low, we continue to monitor the credit markets and evaluate our options with respect to these bonds.
In January 2015, we redeemed $125.0 million in principal amount of first mortgage bonds bearing stated interest at 5.95%
and maturing January 2035.
In May 2014, we issued $180.0 million in principal amount of first mortgage bonds bearing stated interest at 4.10% and
maturing April 2043. These bonds constitute a further issuance of a series of bonds initially issued in March 2013 in a principal
amount of $250.0 million. Proceeds from the May 2014 issuance were used in June 2014 to redeem three KGE pollution control bond
series totaling $177.5 million principal amount at stated interest rates between 5.00% and 5.30%.
In August 2013, we issued $250.0 million principal amount of first mortgage bonds bearing stated interest at 4.625% and
maturing September 2043.
FERC FORM NO. 1 (ED. 12-88)
Page 123.11
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
In March 2013, we issued $250.0 million principal amount of first mortgage bonds bearing stated interest at 4.10% and
maturing April 2043.
Proceeds from issuances were used to repay short-term debt, which was used to purchase capital equipment, to redeem bonds
and for working capital and general corporate purposes.
Maturities
The principal amounts of our long-term debt maturities as of December 31, 2014, are as follows.
Year
Long-term debt
(In Thousands)
$
—
—
125,000
300,000
—
1,830,500
$
2,255,500
2015
2016
2017
2018
2019
Thereafter
Total maturities
8. TAXES
Income tax expense (benefit) is composed of the following components.
Year Ended December 31,
2014
2013
Charged to operating expense (net):
Current Federal
Current State
Total Current
Deferred
Investment tax credit amortization
Total charged to operating expense (net)
$(11,804)
(3,038)
(14,842)
103,661
(1,243)
87,576
Charged to non-operating expense (net):
Current Federal
Current State
Total Current
Deferred
Total charged to non-operating expense (net)
Total income tax expense
FERC FORM NO. 1 (ED. 12-88)
11,506
2,474
13,980
(3,134)
10,846
$ 98,422
Page 123.12
$ (6,960)
(1,757)
(8,717)
93,172
(1,277)
83,178
7,862
1,691
9,553
(2,796)
6,757
$
89,935
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
The tax effect of the temporary differences and carryforwards that comprise our deferred tax assets and deferred tax liabilities
are summarized in the following table.
December 31,
2014
2013
(In Thousands)
Deferred tax assets:
Business tax credit carryforward (a)
Deferred employee benefit costs
Net operating loss carryforward(b)
Deferred state income taxes
Alternative minimum tax carryforward (c)
Accrued liabilities
Deferred compensation
Other
Total gross deferred tax assets
Less: Valuation allowance
Total Deferred tax assets
$ 257,827
132,150
82,370
66,557
24,114
16,230
8,364
16,984
604,596
-$ 604,596
$ 212,635
73,092
38,878
57,243
35,666
13,430
9,213
10,500
450,657
56
$ 450,601
Deferred tax liabilities:
Accelerated depreciation
Deferred employee benefit costs
Deferred state income taxes
Amounts due from customers for future income taxes, net
Debt reacquisition costs
Storm costs
Pension expense tracker
Other
Total deferred tax liabilities
$ 935,183
132,150
59,170
46,379
14,333
10,179
7,807
18,530
$1,223,731
$ 774,239
73,092
51,504
49,939
16,154
13,784
11,665
6,737
$ 997,114
Net deferred tax liabilities
$ 619,135
$ 546,513
(a) Based on filed tax returns and amounts expected to be reported in current year tax returns
(December 31, 2014), we had available federal general business tax credits of $73.5 million
and state investment tax credits of $184.3 million. The federal general business tax credits
were primarily generated from production tax credits. These tax credits expire beginning in
2020 and ending in 2034. The state investment tax credits expire beginning in 2017 and
ending in 2030.
(b) As of December 31, 2014, we had a federal net operating loss carryforward of $452.8 million
which is available to offset consolidated federal taxable income. A pro rata portion of the net
operating loss carryforward is allocated to members of our consolidated group. The net
operating losses will expire in beginning in 2031 and ending in 2034.
(c) As of December 31, 2014, we had available an alternative minimum tax credit
carryforward of $24.1 million, which has an unlimited carryforward period.
FERC FORM NO. 1 (ED. 12-88)
Page 123.13
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
In accordance with various orders, we have reduced our prices to reflect the income tax benefits associated with certain
accelerated income tax deductions. We believe it is probable that the net future increases in income taxes payable will be recovered
from customers when these temporary income tax benefits reverse. We have recorded a regulatory asset for these amounts. We also
have recorded a regulatory liability for our obligation to reduce the prices charged to customers for deferred income taxes recovered
from customers at corporate income tax rates higher than current income tax rates. The price reduction will occur as the temporary
differences resulting in the excess deferred income tax liabilities reverse. The income tax-related regulatory assets and liabilities as
well as unamortized investment tax credits are also temporary differences for which deferred income taxes have been provided. The
net deferred income tax liability related to these temporary differences is classified above as amounts due from customers for future
income taxes, net.
The effective income tax rates are computed by dividing total federal and state income taxes by the sum of such taxes and net
income. The difference between the effective income tax rates and the federal statutory income tax rates are as follows.
For the Year Ended December 31,
2014
2013
Statutory federal income tax rate
Effect of:
Equity in subsidiaries
State income taxes
Production tax credits
Flow through depreciation for plant related differences
AFUDC equity
Amortization of federal investment tax credits
Liability for unrecognized income tax benefits
Other
Effective income tax rate
35.0%
35.0%
(10.9)
3.1
(2.4)
0.9
(0.4)
(0.3)
(0.2)
(0.9)
23.9%
(11.6)
3.2
(2.6)
1.5
(0.3)
(0.3)
0.2
(1.6)
23.5%
We file income tax returns in the U.S. federal jurisdiction as well as various state and foreign jurisdictions. The income tax
returns we file will likely be audited by the Internal Revenue Service (IRS) or other tax authorities. With few exceptions, the statute of
limitations with respect to U.S. federal, state and local or non-U.S. income tax examinations by tax authorities remains open for tax
year 2011 and forward.
Effective January 1, 2014, we adopted new regulations released by the Internal Revenue Service and the United States
Treasury Department regarding deduction and capitalization of expenditures related to tangible property, including the tax treatment
of, among other things, materials and supplies and the determination of whether expenditures with respect to tangible property are a
deductible repair or must be capitalized, and regulations regarding dispositions of property under the Modified Accelerated Cost
Recovery System. The adoption of these regulations did not have a material impact on our consolidated financial results.
In accordance with guidance released by the Federal Energy Regulatory Commission on the “Accounting and Financial
Reporting for Uncertainty in Income Taxes,” the unrecognized tax benefits have been restated when compared to GAAP statements for
unrecognized tax benefits (net of tax) related to temporary differences.
FERC FORM NO. 1 (ED. 12-88)
Page 123.14
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
The amount of unrecognized income tax benefits (net of tax) increased from $2.1 million at December 31, 2013, to $2.9
million at December 31, 2014. We do not expect any significant increases or decreases in the unrecognized income tax benefits in the
next 12 months. A reconciliation of the beginning and ending amount of unrecognized tax benefits (net of tax) is as follows:
2014
Unrecognized tax benefits at January 1
Additions based on tax positions related to the
current year
Additions based on tax positions of prior years
Reductions for tax positions of prior years
Settlements
Unrecognized income tax benefits at December 31
$
2013
(In Thousands)
2,096
$
1,565
813
103
(129)
----2,883
737
-(23)
(183)
2,096
If recognized, the entire unrecognized income tax benefit (net of tax) would favorably impact our effective income tax rate.
Interest related to income tax uncertainties is classified as interest expense and accrued interest liability. During 2014 and
2013, we reversed interest expense of $0.1 million previously recorded for income tax uncertainties. As of December 31, 2014, and
December 31, 2013, we had $0.0 million and $0.1 million, respectively, accrued for interest on our unrecognized tax benefits. There
were no penalties accrued at either December 31, 2014, or December 31, 2013.
As of December 31, 2014, and December 31, 2013, we maintained reserves of $0.7 for probable assessments of taxes other
than income taxes.
9. EMPLOYEE BENEFIT PLANS
Pension and Post-Retirement Benefit Plans
We maintain a qualified non-contributory defined benefit pension plan covering substantially all of our employees. For the
majority of our employees, pension benefits are based on years of service and an employee's compensation during the 60 highest paid
consecutive months out of 120 before retirement. Non-union employees hired after December 31, 2001, and union employees hired
after December 31, 2011, are covered by the same defined benefit pension plan; however, their benefits are derived from a cash
balance account formula. We also maintain a non-qualified Executive Salary Continuation Plan for the benefit of certain retired
executive officers. We have discontinued accruing any future benefits under this non-qualified plan.
We allocate a portion of the cost of these plans to KGE, a wholly-owned subsidiary.
The amount we contribute to our pension plan for future periods is not yet known, however, we expect to fund our pension
plan each year at least to a level equal to current year pension expense. We must also meet minimum funding requirements under the
Employee Retirement Income Security Act, as amended by the Pension Protection Act. We may contribute additional amounts from
time to time as deemed appropriate.
In addition to providing pension benefits, we provide certain post-retirement health care and life insurance benefits for
substantially all retired employees. We accrue and recover in our prices the costs of post-retirement benefits during an employee's
years of service. In 2014 and prior years, our retirees were covered under a health insurance policy. In January 2015, we began giving
our retirees a fixed annual allowance, which provides them the flexibility to obtain health coverage in the marketplace that is tailored to
their needs. We allocate a portion of the cost of these plans to KGE.
FERC FORM NO. 1 (ED. 12-88)
Page 123.15
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
The following tables summarize the status of our pension and post-retirement benefit plans.
Pension Benefits
2014
2013
As of December 31,
Post-retirement Benefits
2014
2013
(In Thousands)
Change in Benefit Obligation:
Benefit obligation, beginning of year
Service cost
Interest cost
Plan participants’ contributions
Benefits paid (a)
Actuarial (gains) losses
Amendments
Benefit obligation, end of year (b)
Change in Plan Assets:
Fair value of plan assets, beginning of year
Actual return on plan assets
Employer contributions
Plan participants’ contributions
Benefits paid (a)
Fair value of plan assets, end of year
Funded status, end of year
Amounts Recognized in the Balance Sheets Consist of:
Current liability
Noncurrent liability
Net amount recognized
Amounts Recognized in Regulatory Assets Consist of:
Net actuarial loss
Prior service cost
Transition obligation
Net amount recognized
$
$
$
823,780
16,218
41,600
—
(39,225)
188,272
—
1,030,645
$
609,817
61,291
26,400
—
(36,367)
661,141
$
$
$
$
$
$
$
928,708
21,420
38,520
—
(36,529)
(128,339)
—
823,780
$
547,931
68,151
27,500
—
(33,765)
609,817
(369,504)
$
(2,716)
(366,788)
(369,504)
$
329,572
2,867
—
332,439
$
$
$
$
$
133,061
1,381
6,351
4,232
(12,184)
16,509
(7,834)
141,516
$
$
$
121,766
7,189
—
4,074
(11,680)
121,349
$
106,793
17,361
5,318
2,830
(10,536)
121,766
(213,963)
$
(20,167)
$
(11,295)
(2,740)
(211,223)
(213,963)
$
(246)
(19,921)
(20,167)
$
(242)
(11,053)
(11,295)
186,365
3,393
—
189,758
$
(2,253)
3,585
—
1,332
$
$
$
152,564
2,028
6,007
2,961
(10,968)
(19,531)
—
133,061
$
(18,890)
13,942
—
(4,948)
$
$
$
$
_______________
(a) As of December 31, 2014 and 2013, pension benefits include non-qualified benefit obligations of $29.8 million and $27.0 million, respectively, which are
funded by a trust containing assets of $35.5 million and $34.9 million, respectively, classified as trading securities. The assets in the aforementioned trust are
not included in the table above. See Note 4, "Financial Instruments”, for additional information regarding these amounts.
Pension Benefits
Post-retirement Benefits
2014
2013
2014
2013
(Dollars in Thousands)
As of December 31,
Pension Plans With a Projected Benefit Obligation In Excess of Plan
Assets:
Projected benefit obligation
Fair value of plan assets
Pension Plans With an Accumulated Benefit Obligation In Excess of Plan
Assets:
Accumulated benefit obligation
Fair value of plan assets
Post-retirement Plans With an Accumulated Post-retirement Benefit
Obligation In Excess of Plan Assets:
Accumulated post-retirement benefit obligation
Fair value of plan assets
Weighted-Average Actuarial Assumptions used to Determine Net Periodic
Benefit Obligation:
Discount rate
Compensation rate increase
FERC FORM NO. 1 (ED. 12-88)
$
1,030,645
661,141
$
823,780
609,817
$
914,800
661,141
$
732,150
609,817
—
—
—
—
4.17%
4.00%
5.07%
4.00%
Page 123.16
$
—
—
$
—
—
$
141,516
121,349
4.10%
—
—
—
—
—
$
133,061
121,766
4.88%
—
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
We use a measurement date of December 31 for our pension and post-retirement benefit plans. The discount rate used to
determine the current year pension obligation and the following year's pension expense is based on a bond selection-settlement
portfolio approach. This approach develops a discount rate by selecting a portfolio of high quality, non-callable corporate bonds that
generate sufficient cash flow to provide for the projected benefit payments of the plan. After the bond portfolio is selected, a single
interest rate is determined that equates the present value of the plan's projected benefit payments discounted at this rate with the market
value of the bonds selected. The decrease in the discount rates used as of December 31, 2014, increased the pension and
post-retirement benefit obligations by approximately $123.5 million and $11.2 million, respectively.
We utilize actuarial assumptions about mortality to calculate the pension and post-retirement benefit obligations. In 2014,
revised mortality tables were published which reflect improved life expectancies based on past experience and future projections. We
adopted the revised mortality tables as of December 31, 2014, resulting in an increase to the pension and post-retirement benefit
obligations by approximately $58.6 million and $5.9 million, respectively. We amortize prior service cost on a straight-line basis over
the average future service of the active employees (plan participants) benefiting under the plan at the time of the amendment. We
amortize the net actuarial gain or loss on a straight-line basis over the average future service of active plan participants benefiting
under the plan without application of an amortization corridor. The KCC allows us to record a regulatory asset or liability to track the
cumulative difference between current year pension and post-retirement benefits expense and the amount of such expense recognized
in setting our prices. We accumulate such regulatory asset or liability between general rate reviews and amortize the accumulated
amount as part of resetting our base prices. Following is additional information regarding our pension and post-retirement benefit
plans.
Pension Benefits
Year Ended December 31,
Components of Net Periodic Cost (Benefit):
Service cost
Interest cost
Expected return on plan assets
Amortization of unrecognized:
Transition obligation, net
Prior service costs
Actuarial loss, net
Net periodic cost before regulatory
adjustment
Regulatory adjustment (a)
Net periodic cost
2014
$
$
16,218
41,600
(36,438)
$
2013
2014
(Dollars in Thousands)
$
21,420
38,520
(33,405)
$
1,381
6,351
(6,576)
2013
$
2,028
6,007
(6,691)
—
526
19,362
—
601
33,914
—
2,524
(742)
325
2,524
1,125
41,268
15,479
56,747
61,050
3,693
64,743
2,938
4,499
7,437
5,318
2,922
8,240
Other Changes in Plan Assets and Benefit
Obligations Recognized in Regulatory Assets:
Current year actuarial (gain)/loss
$ 162,569
Amortization of actuarial (loss)
(19,362)
Current year prior service cost
—
Amortization of prior service costs
(526)
Amortization of transition obligation
—
Total recognized in regulatory assets
$ 142,681
Total recognized in net periodic cost and
regulatory assets
Post-retirement Benefits
199,428
$
$
$
$
$
(163,086)
(33,914)
—
(601)
—
(197,601)
$
(132,858)
$
$
$
15,896
742
(7,834)
(2,524)
—
6,280
$
(30,201)
(1,125)
—
(2,525)
(325)
(34,176)
$
13,717
$
(25,936)
Weighted-Average Actuarial Assumptions used to
Determine Net Periodic Cost (Benefit):
Discount rate
5.07%
4.13%
4.88%
3.99%
Expected long-term return on plan assets
6.50%
6.50%
6.00%
6.00%
Compensation rate increase
4.00%
4.00%
4.00%
4.00%
_______________
(a) The regulatory adjustment represents the difference between current period pension or post-retirement benefit expense and the amount of such expense
recognized in setting our prices.
FERC FORM NO. 1 (ED. 12-88)
Page 123.17
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
We estimate that we will amortize the following amounts from regulatory assets into net periodic cost in 2015.
Actuarial loss
Prior service cost
Total
$
$
Post-retirement
Pension
Benefits
Benefits
(In Thousands)
32,131 $
379
520
455
32,651 $
834
We base the expected long-term rate of return on plan assets on historical and projected rates of return for current and
planned asset classes in the plans' investment portfolios. We select assumed projected rates of return for each asset class after
analyzing long-term historical experience and future expectations of the volatility of the various asset classes. Based on target asset
allocations for each asset class, we develop an overall expected rate of return for the portfolios, adjusted for historical and expected
experience of active portfolio management results compared to benchmark returns and for the effect of expenses paid from plan assets.
For measurement purposes, the assumed annual health care cost growth rates were as follows.
Health care cost trend rate assumed for next year
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)
Year that the rate reaches the ultimate trend rate
As of December 31,
2014 (a)
2013
7.5%
—
5.0%
—
—
2019
_______________
(a) Amounts are zero due to a change in our post retirement medical plan, effective January 2015, whereby we began to offer retirees a fixed cost allowance to
obtain health coverage.
The health care cost trend rate affects the projected benefit obligation. A 1% change in assumed health care cost growth rates
would have effects shown in the following table.
Effect on total of service and interest cost
Effect on post-retirement benefit obligation (a)
OnePercentage-Point One-PercentagePoint Decrease
Increase
(In Thousands)
$
134
$
(120)
—
—
_______________
(a) Amounts are zero due to a change in our post retirement medical plan, effective January 2015, whereby we began to offer retirees a
fixed cost allowance to obtain health coverage.
FERC FORM NO. 1 (ED. 12-88)
Page 123.18
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Plan Assets
We believe we manage pension and post-retirement benefit plan assets in a prudent manner with regard to preserving
principal while providing reasonable returns. We have adopted a long-term investment horizon such that the chances and duration of
investment losses are weighed against the long-term potential for appreciation of assets. Part of our strategy includes managing
interest rate sensitivity of plan assets relative to the associated liabilities. The primary objective of the pension plan is to provide a
source of retirement income for its participants and beneficiaries, and the primary financial objective of the plan is to improve its
funded status. The primary objective of the post-retirement benefit plan is growth in assets and preservation of principal, while
minimizing interim volatility, to meet anticipated claims of plan participants. We delegate the management of our pension and
post-retirement benefit plan assets to independent investment advisors who hire and dismiss investment managers based upon various
factors. The investment advisors are instructed to diversify investments across asset classes, sectors and manager styles to minimize
the risk of large losses, based upon objectives and risk tolerance specified by management, which include allowable and/or prohibited
investment types. We measure and monitor investment risk on an ongoing basis through quarterly investment portfolio reviews and
annual liability measurements.
We have established certain prohibited investments for our pension and post-retirement benefit plans. Such prohibited
investments include loans to the company or its officers and directors as well as investments in the company's debt or equity securities,
except as may occur indirectly through investments in diversified mutual funds. In addition, to reduce concentration of risk, the
pension plan will not invest in any fund that holds more than 25% of its total assets to be invested in the securities of one or more
issuers conducting their principal business activities in the same industry. This restriction does not apply to investments in securities
issued or guaranteed by the U.S. government or its agencies.
Target allocations for our pension plan assets are approximately 39% to debt securities, 39% to equity securities, 12% to
alternative investments such as real estate securities, hedge funds and private equity investments, and the remaining 10% to a fund
which provides tactical portfolio overlay by investing in debt and equity securities. Our investments in equity include investment funds
with underlying investments in domestic and foreign large-, mid- and small-cap companies, derivatives related to such holdings,
private equity investments including late-stage venture investments and other investments. Our investments in debt include core and
high-yield bonds. Core bonds are comprised of investment funds with underlying investments in investment grade debt securities of
corporate entities, obligations of U.S. and foreign governments and their agencies and other debt securities. High-yield bonds include
investment funds with underlying investments in non-investment grade debt securities of corporate entities, obligations of foreign
governments and their agencies, private debt securities and other debt securities. Real estate securities consist primarily of funds
invested in core real estate throughout the U.S. while alternative funds invest in wide ranging investments including equity and debt
securities of domestic and foreign corporations, debt securities issued by U.S. and foreign governments and their agencies, structured
debt, warrants, exchange-traded funds, derivative instruments, private investment funds and other investments.
Target allocations for our post-retirement benefit plan assets are 65% to equity securities and 35% to debt securities. Our
investments in equity securities include investment funds with underlying investments primarily in domestic and foreign large-, midand small-cap companies. Our investments in debt securities include a core bond fund with underlying investments in investment
grade debt securities of domestic and foreign corporate entities, obligations of U.S. and foreign governments and their agencies,
private placement securities and other investments.
Similar to other assets measured at fair value, GAAP establishes a hierarchal framework for disclosing the transparency of the
inputs utilized in measuring pension and post-retirement benefit plan assets at fair value. From time to time, the pension and
post-retirement benefits trusts may buy and sell investments resulting in changes within the hierarchy. See Note 4, "Financial
Instruments," for a description of the hierarchal framework.
FERC FORM NO. 1 (ED. 12-88)
Page 123.19
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
All level 2 pension investments are held in investment funds that are measured at fair value using daily net asset values as
reported by the trustee, except for $59.0 million as of December 31, 2014, invested directly in long-term U.S. Treasury securities. We
also maintain certain level 3 investments in private equity, alternative investments and real estate securities that are also measured at
fair value using net asset value, but require significant unobservable market information to measure the fair value of the underlying
investments. The underlying investments in private equity are measured at fair value utilizing both market- and income-based models,
public company comparables, investment cost or the value derived from subsequent financings. Adjustments are made when actual
performance differs from expected performance; when market, economic or company-specific conditions change; and when other news
or events have a material impact on the security. The underlying alternative investments include collateralized debt obligations,
mezzanine debt and a variety of other investments. The fair value of these investments is measured using a variety of primarily
market-based models utilizing inputs such as security prices, maturity, call features, ratings and other developments related to specific
securities. The underlying real estate investments are measured at fair value using a combination of market- and income-based models
utilizing market discount rates, projected cash flows and the estimated value into perpetuity.
Cash Flows
The following table shows the expected cash flows for our pension and post-retirement benefit plans for future years.
Expected Cash Flows
Expected contributions:
2015
Expected benefit payments:
2015
2016
2017
2018
2019
2020 - 2024
Pension Benefits
Post-retirement Benefits
(From)
(From)
To/(From) Trust
To/(From) Trust
Company Assets
Company Assets
(In Millions)
$
$
42.0
$
(35.1) $
(37.3)
(39.5)
(41.9)
(44.2)
(257.8)
(2.8) $
(2.8)
(2.8)
(2.7)
(2.7)
(13.0)
—
(8.2)
(8.3)
(8.4)
(8.6)
(8.7)
(43.5)
$
(0.2)
(0.2)
(0.2)
(0.2)
(0.2)
(1.0)
Savings Plans
We maintain a qualified 401(k) savings plan in which most of our employees participate. We match employees' contributions
in cash up to specified maximum limits. Our contributions to the plan are deposited with a trustee and invested at the direction of plan
participants into one or more of the investment alternatives we provide under the plan. Our contributions totaled $7.0 million in 2014
and $6.9 million in 2013.
Stock-Based Compensation Plans
We have a long-term incentive and share award plan (LTISA Plan), which is a stock-based compensation plan in which
employees and directors are eligible for awards. The LTISA Plan was implemented as a means to attract, retain and motivate
employees and directors. Under the LTISA Plan, we may grant awards in the form of stock options, dividend equivalents, share
appreciation rights, RSUs, performance shares and performance share units to plan participants. Up to 8.25 million shares of common
stock may be granted under the LTISA Plan. As of December 31, 2014, awards of approximately 5.0 million shares of common stock
had been made under the plan.
FERC FORM NO. 1 (ED. 12-88)
Page 123.20
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
All stock-based compensation is measured at the grant date based on the fair value of the award and is recognized as an
expense in the statement of income over the requisite service period. The requisite service periods range from one to ten years. The
table below shows compensation expense and income tax benefits related to stock-based compensation arrangements that are included
in our net income.
Compensation expense
Income tax benefits related to stock-based compensation arrangements
$
Year Ended December 31,
2014
2013
(In Thousands)
7,193 $
8,121
2,845
3,212
We use RSU awards for our stock-based compensation awards. RSU awards are grants that entitle the holder to receive
shares of common stock as the awards vest. These RSU awards are defined as nonvested shares and do not include restrictions once
the awards have vested.
RSU awards with only service requirements vest solely upon the passage of time. We measure the fair value of these RSU
awards based on the market price of the underlying common stock as of the grant date. RSU awards with only service conditions that
have a graded vesting schedule are recognized as an expense in the statement of income on a straight-line basis over the requisite
service period for the entire award. Nonforfeitable dividend equivalents, or the rights to receive cash equal to the value of dividends
paid on our common stock, are paid on these RSUs during the vesting period.
RSU awards with performance measures vest upon expiration of the award term. The number of shares of common stock
awarded upon vesting will vary from 0% to 200% of the RSU award, with performance tied to our total shareholder return relative to
the total shareholder return of our peer group. We measure the fair value of these RSU awards using a Monte Carlo simulation
technique that uses the closing stock price at the valuation date and incorporates assumptions for inputs of the expected volatility and
risk-free interest rates. Expected volatility is based on historical volatility over three years using daily stock price observations. The
risk-free interest rate is based on treasury constant maturity yields as reported by the Federal Reserve and the length of the performance
period. For the 2014 valuation, inputs for expected volatility ranged from 15.2% to 23.3% and the risk-free interest rate was
approximately 0.3%. For the 2013 valuation, inputs for expected volatility ranged from 15.0% to 23.5% and the risk-free interest rate
was approximately 0.3%. For these RSU awards, dividend equivalents accumulate over the vesting period and are paid in cash based
on the number of shares of common stock awarded upon vesting.
During the years ended December 31, 2014 and 2013, our RSU activity for awards with only service requirements was as
follows.
As of December 31,
2014
Nonvested balance, beginning of year
Granted
Vested
Forfeited
Nonvested balance, end of year
2013
WeightedAverage
Grant Date
Shares
Fair Value
Shares
(Shares In Thousands)
352.5 $
28.38
351.1
131.5
34.53
139.6
(118.2)
26.19
(125.5)
(23.6)
(12.7)
30.00
342.2
352.5
31.38
WeightedAverage
Grant Date
Fair Value
$
25.47
31.06
23.22
28.35
28.38
Total unrecognized compensation cost related to RSU awards with only service requirements was $4.4 million and $4.4
million as of December 31, 2014 and 2013, respectively. We expect to recognize these costs over a remaining weighted-average
period of 1.9 years. The total fair value of RSUs with only service requirements that vested during the years ended December 31, 2014
and 2013, was $3.9 million and $3.7 million, respectively.
FERC FORM NO. 1 (ED. 12-88)
Page 123.21
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
During the years ended December 31, 2014 and 2013, our RSU activity for awards with performance measures was as
follows.
As of December 31,
2014
Nonvested balance, beginning of year
Granted
Vested
Forfeited
Nonvested balance, end of year
2013
WeightedAverage
Grant Date
Shares
Fair Value
Shares
(Shares In Thousands)
350.1 $
30.35
340.1
126.1
35.97
134.4
(108.2)
30.56
(112.5)
(22.9)
(11.9)
30.70
345.1
350.1
32.31
WeightedAverage
Grant Date
Fair Value
$
29.20
31.54
28.29
30.45
30.35
As of December 31, 2014 and 2013, total unrecognized compensation cost related to RSU awards with performance measures
was $3.8 million and $4.0 million, respectively. We expect to recognize these costs over a remaining weighted-average period of 1.7
years. The total fair value of RSUs with performance measures that vested during the years ended December 31, 2014 and 2013, was
$0.5 million and $2.3 million, respectively.
Another component of the LTISA Plan is the Executive Stock for Compensation program under which, in the past, eligible
employees were entitled to receive deferred common stock in lieu of current cash compensation. Although this plan was discontinued
in 2001, dividends will continue to be paid to plan participants on their outstanding plan balance until distribution. Plan participants
were awarded 403 shares of common stock for dividends in 2014 and 551 shares in 2013. Participants received common stock
distributions of 1,944 shares in 2014 and 3,456 shares in 2013.
Income tax benefits resulting from income tax deductions in excess of the related compensation cost recognized in the
financial statements is classified as cash flows from financing activities in the statements of cash flows.
10. COMMITMENTS AND CONTINGENCIES
Purchase Orders and Contracts
As part of our ongoing operations and capital expenditure program, we have purchase orders and contracts, excluding fuel
and transmission, which are discussed below under "—Fuel, Purchased Power and Transmission Commitments." These commitments
relate to purchase obligations issued and outstanding at year-end.
The yearly detail of the aggregate amount of required payments as of December 31, 2014, was as follows.
2015
2016
2017
Thereafter
Total amount committed
FERC FORM NO. 1 (ED. 12-88)
Page 123.22
Committed
Amount
(In Thousands)
$
296,690
5,329
3,068
681
$
305,768
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Environmental Matters
Air Emissions
We must comply with the federal Clean Air Act, state laws and implementing federal and state regulations that impose, among
other things, limitations on emissions generated from our operations, including sulfur dioxide (SO2), particulate matter (PM), nitrogen
oxides (NOx), carbon monoxide (CO), mercury and acid gases.
Emissions from our generating facilities, including PM, SO2 and NOx, have been determined by regulation to reduce
visibility by causing or contributing to regional haze. Under federal laws, such as the Clean Air Visibility Rule, and pursuant to an
agreement with the Kansas Department of Health and Environment (KDHE) and the Environmental Protection Agency (EPA), we are
required to install, operate and maintain controls to reduce emissions found to cause or contribute to regional haze.
Sulfur Dioxide and Nitrogen Oxide
Through the combustion of fossil fuels at our generating facilities, we emit SO2 and NOx. Federal and state laws and
regulations, including those noted above, and permits issued to us limit the amount of these substances we can emit. If we exceed these
limits, we could be subject to fines and penalties. In order to meet SO2 and NOx regulations applicable to our generating facilities, we
use low-sulfur coal and natural gas and have equipped the majority of our fossil fuel generating facilities with equipment to control
such emissions.
We are subject to the SO2 allowance and trading program under the federal Clean Air Act Acid Rain Program. Under this
program, each unit must have enough allowances to cover its SO2 emissions for that year. In 2014, we had adequate SO2 allowances
to meet planned generation and we expect to have enough to cover emissions under this program in 2015.
Cross-State Air Pollution Rule
In 2011, the EPA finalized the Cross-State Air Pollution Rule (CSAPR) requiring 28 states, including Kansas, Missouri and
Oklahoma, to further reduce emissions of SO2, NOx and fine PM. In April 2014, the U.S. Supreme Court reversed a 2012 decision by
the U.S. Court of Appeals for the District of Columbia Circuit that had vacated CSAPR and remanded CSAPR back to the U.S. Court
of Appeals for further proceedings consistent with the U.S. Supreme Court decision. In June 2014, the U.S. Department of Justice, on
behalf of the EPA, filed a motion to lift the CSAPR stay. In October 2014, the U.S. Court of Appeals granted the motion to lift the
CSAPR stay and established a schedule to hear arguments on the remaining outstanding issues beginning in March 2015. During the
CSAPR stay, we installed various emission controls at our generation facilities and have projects for additional controls in progress or
planned that will reduce the impact of CSAPR. We are unable to determine the full impact of reinstatement of CSAPR until the U.S.
Court of Appeals and the EPA take further action, however, we are prepared to comply with CSAPR in its current form.
National Ambient Air Quality Standards
Under the federal Clean Air Act, the EPA sets National Ambient Air Quality Standards (NAAQS) for certain emissions
considered harmful to public health and the environment, including two classes of PM, NOx (a precursor to ozone), CO and SO2,
which result from fossil fuel combustion. Areas meeting the NAAQS are designated attainment areas while those that do not meet the
NAAQS are considered nonattainment areas. Each state must develop a plan to bring nonattainment areas into compliance with the
NAAQS. NAAQS must be reviewed by the EPA at five-year intervals. KDHE, our state environmental regulatory agency, proposed
to designate portions of the Kansas City area nonattainment for the eight-hour ozone standard. The EPA has not acted on KDHE's
proposed designation of the Kansas City area and it is uncertain when, or if, such a designation might occur. The Wichita area also
exceeded the eight-hour ozone standard and could be designated nonattainment in the future potentially impacting our operations.
Nonattainment designations on areas that impact our operations could have a material impact on our financial results.
FERC FORM NO. 1 (ED. 12-88)
Page 123.23
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
In 2010, the EPA strengthened the NAAQS for both NOx and SO2. We continue to communicate with our regulators
regarding these standards and are currently evaluating what impact this could have on our operations and financial results. If we are
required to install additional equipment to control emissions at our facilities, the revised NAAQS could have a material impact on our
operations and financial results.
In December 2014, the EPA published a proposed rule revising NAAQS for ozone and to make certain other changes,
including extending the ozone monitoring season by at least one month. The EPA intends to issue a final rule regarding the ozone
NAAQS by October 2015 and make attainment/nonattainment designations for any revised standards by October 2017. We are
currently reviewing this proposed new standard and cannot at this time predict the impact it may have on our operations, but it could be
material.
In December 2012, the EPA strengthened an existing NAAQS for one class of PM. In December 2014, the EPA designated
the entire state of Kansas as unclassifiable/in attainment with the standard. We cannot at this time predict the impact this designation
may have on our operations or financial results, but it could be material.
Mercury and Air Toxics Standards
The operation of power plants results in emissions of mercury, acid gases and other air toxics. In 2012, the EPA's Mercury
and Air Toxics Standards (MATS) for power plants became effective, replacing the prior federal Clean Air Mercury Rule and
requiring significant reductions in mercury, acid gases and other emissions. Several lawsuits challenging MATS have been filed by
other parties and consolidated into a single proceeding before the U.S. Court of Appeals for the District of Columbia Circuit. In April
2014, the U.S. Court of Appeals issued an opinion upholding MATS. In July 2014, numerous states and two trade groups petitioned
the U.S. Supreme Court to review this opinion, and in November 2014, the U.S. Supreme Court agreed to such review. The U.S.
Supreme Court is expected to rule by June 2015; however, we currently cannot predict the outcome of this litigation, or its impact, if
any, on our MATS compliance planning. Nonetheless, we expect to be compliant with the MATS in its current form by April 2016 as
currently approved by KDHE. We currently believe that our related investment, based on MATS in its current form, will not be
significant.
Greenhouse Gases
Byproducts of burning coal and other fossil fuels include carbon dioxide (CO2) and other gases referred to as greenhouse
gases (GHGs), which are believed by many to contribute to climate change. The EPA is currently, and has further proposed, using the
federal Clean Air Act to limit CO2 and other GHG emissions, and other measures are being imposed or offered by individual states,
municipalities and regional agreements with the goal of reducing GHG emissions.
In January 2014, the EPA re-proposed a New Source Performance Standard that would limit CO2 emissions for new coal and
natural gas fueled electric generating units. The re-proposal would limit CO2 emissions to 1,000 lbs per Megawatt hour (MWh)
generated for larger natural gas units and 1,100 lbs per MWh generated for smaller natural gas units and coal units. The EPA issued
proposed standards addressing CO2 emissions for modified, reconstructed and existing power plants in June 2014. The standards for
existing plants is known as the Clean Power Plan. The EPA anticipates issuing final rules for new, modified, reconstructed and
existing power plants by summer 2015 and requiring states to submit their implementation state plans to the EPA by no later than
summer 2016. The EPA is expected to propose in summer 2015 a federal plan that will implement the Clean Power Plan to be used
for states that fail to submit adequate state plans, with such federal plan expected to be finalized by summer 2016. While the Clean
Power Plan is not yet final, various legal and judicial challenges to it have been filed. We cannot at this time determine the impact of
such proposals on our operations or financial results, but we believe the costs to comply could be material.
FERC FORM NO. 1 (ED. 12-88)
Page 123.24
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Under regulations formerly known as the Tailoring Rule, the EPA regulates GHG emissions from certain stationary sources.
The regulations are implemented pursuant to two federal Clean Air Act programs, the Prevention of Significant Deterioration (PSD)
and Title V Operating Permit Programs, that impose recordkeeping and monitoring requirements and also mandate the implementation
of best available control technology (BACT) for projects that cause a significant increase in GHG emissions (currently defined to be
more than 75,000 tons or more per year or 100,000 tons or more per year, depending on various factors). In June 2014, the U.S.
Supreme Court ruled that the EPA had exceeded its statutory authority in issuing the Tailoring Rule by regulating under the PSD
program sources based solely on their GHG emissions. However, the U.S. Supreme Court also held that the EPA could impose GHG
BACT requirements for sources already required to implement PSD for other pollutants. Therefore, if future modifications to our
sources require PSD review for other pollutants, it may also trigger GHG BACT requirements. The EPA has issued guidance on what
BACT entails for the control of GHGs and individual states are now required to determine what controls are required for facilities
within their jurisdiction on a case-by-case basis. We cannot at this time determine the impact of these regulations on our future
operations or financial results as the rule has not been finalized, but we believe the cost of compliance with the regulations could be
material.
Water
We discharge some of the water used in our operations. This water may contain substances deemed to be pollutants. Revised
rules governing such discharges from coal-fired power plants are expected to be issued by the EPA by the end of September 2015.
Although we cannot at this time determine the timing or impact of compliance with any new regulations, more stringent regulations
could have a material impact on our operations or financial results.
In October 2014, the EPA’s final standards for cooling intake structures at power plants to protect aquatic life took effect. The
standards, based on Section 316(b) of the federal Clean Water Act (CWA), require subject facilities to choose among seven Best
Technology Available options to reduce fish impingement. In addition, some facilities must conduct studies to assist permitting
authorities to determine whether and what site-specific controls, if any, would be required to reduce entrainment of aquatic organisms.
Our current analysis indicates this rule will not have a significant impact on our coal plants that employ cooling towers. We continue to
evaluate the rule's impact and cannot predict the resulting impact on our operations or financial results, but we do not expect it to be
material.
In April 2014, the EPA along with the U.S. Army Corps of Engineers issued a proposed rule defining the Waters of the
United States for purposes of the CWA. This rulemaking has the potential to impact all programs under the CWA. Expansion of
regulated waterways is possible under the proposal, which could impact several permitting programs. Although we cannot at this time
determine the timing or impact of compliance with any new regulations, more stringent regulations could have a material impact on our
operations or financial results.
Regulation of Coal Combustion Byproducts
In the course of operating our coal generation plants, we produce coal combustion byproducts (CCBs), including fly ash,
gypsum and bottom ash. We recycle some of our ash production, principally by selling to the aggregate industry. In 2010, the EPA
proposed a rule to regulate CCB by the federal government. The EPA released a pre-publication version of the rule in December
2014, which we believe will require additional CCB handling, processing and storage equipment and potential closure of certain ash
disposal areas, but it has not yet published the final rule. While we cannot at this time estimate the impact and costs associated with
future regulations of CCB, we believe the impact on our operations or financial results could be material.
FERC FORM NO. 1 (ED. 12-88)
Page 123.25
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Environmental Projects
We will continue to make significant capital and operating expenditures at our power plants to reduce regulated emissions.
The amount of these expenditures could change materially depending on the timing and nature of required investments, the specific
outcomes resulting from existing regulations, new regulations, legislation and the manner in which we operate the plants. In addition
to the capital investment, in the event we install new equipment, such equipment may cause us to incur significant increases in annual
operating and maintenance expense and may reduce the net production, reliability and availability of the plants. The degree to which
we will need to reduce emissions and the timing of when such emissions controls may be required is uncertain. Additionally, our
ability to access capital markets and the availability of materials, equipment and contractors may affect the timing and ultimate amount
of such capital investments.
We are currently permitted to recover certain of these costs through the environmental cost recovery rider (ECRR), which, in
comparison to a general rate review, reduces the amount of time it takes to begin collecting in retail prices the costs associated with
capital expenditures for qualifying environmental improvements. To change our prices to collect increased operating and maintenance
costs, we must file a general rate review with the KCC. We field a request for a general rate review with the KCC in March 2015. In
addition, the installation of new equipment may cause us to reduce the net production, reliability and availability of our plants.
Furthermore, enhancements to our power plants, even if they result in greater efficiency, can trigger a regulatory review, which could
result in increased costs or other operational requirements. For additional information regarding our abbreviated rate review, see Note
3, "Rate Matters and Regulation."
EPA Consent Decree
As part of a 2010 settlement of a lawsuit filed by the U.S. Department of Justice on behalf of the EPA, we completed
installation of selective catalytic reduction equipment on one of our three JEC coal units in December 2014, at a cost of approximately
$225.0 million of which a portion will be allocated to KGE. We also completed installation of less expensive NOx reduction
equipment on the other two units to satisfy other terms of the settlement. We plan to recover the costs of installing these systems
through our ECRR, but such recovery remains subject to the approval of our regulators.
Renewable Energy Standard
Kansas law mandates that we maintain a minimum amount of renewable energy sources. Through 2015, net renewable
generation capacity must be 10% of the average peak retail demand for the three prior years, subject to limited exceptions. This
requirement increases to 15% for years 2016 through 2019 and 20% for 2020 and thereafter. With our existing wind generation
facilities, supply contracts and renewable energy credits, we are able to satisfy the net renewable generation requirement through 2015.
With our agreements to purchase an additional 400 MW of installed design capacity from wind generation facilities beginning in 2015
through 2016, we expect to meet the increased requirements for 2020 and thereafter. If we are unable to meet future requirements, our
operations and financial results could be adversely impacted.
Fuel, Purchased Power and Transmission Commitments
To supply a portion of the fuel requirements for our power plants, we have entered into various contracts to obtain coal and
natural gas. Some of these contracts contain provisions for price escalation and minimum purchase commitments.
As of December 31, 2014, our coal and coal transportation contract commitments under the remaining terms of the contracts
were approximately $943.5 million. The contracts are for plants that we operate and expire at various times through 2020.
As of December 31, 2014, our natural gas transportation contract commitments under the remaining terms of the contracts
were approximately $115.6 million. The natural gas transportation contracts provide firm service to several of our natural gas burning
facilities and expire at various times through 2030.
FERC FORM NO. 1 (ED. 12-88)
Page 123.26
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
We have power purchase agreements with the owners of six separate wind generation facilities with installed design capacities
of 915 MW expiring in 2028 through 2036. Of the 915 MW under contract, 400 MW are associated with agreements pursuant to
which generation providers are scheduled to deliver power beginning in 2015 and 2016. Each of the agreements provide for our receipt
and purchase of energy produced at a fixed price per unit of output. We estimate that our annual cost of energy purchased from these
wind generation facilities will be approximately $68.2 million in 2015 and approximately $110.0 million for the next several years
thereafter.
We have acquired rights to transmit a total of 206 MW. Agreements providing transmission capacity for approximately 100
MW expire in 2016 while the remaining 106 MW expire in 2022. As of December 31, 2014, we are committed to spend
approximately $29.6 million over the remaining terms of these agreements.
11. ASSET RETIREMENT OBLIGATIONS
We have recognized legal obligations associated with the disposal of long-lived assets that result from the acquisition,
construction, development or normal operation of such assets. The recording of AROs for regulated operations has no income
statement impact due to the deferral of the adjustments through the establishment of a regulatory asset or an offset to a regulatory
liability.
We initially recorded AROs at fair value for the estimated cost to dispose of asbestos insulating material at our power plants,
remediate ash disposal ponds and dispose of polychlorinated biphenyl (PCB)-contaminated oil.
The following table summarizes our legal AROs included on our balance sheet in total other non-current liabilities.
Beginning ARO
Increase in ARO Liabilities
Liabilities settled
Accretion expense
Ending ARO
$
$
As of December 31,
2014
2013
(In Thousands)
7,935 $
8,230
7,645
—
(309)
(720)
724
425
15,995 $
7,935
Conditional ARO refers to a legal obligation to perform an asset retirement activity in which the timing and/or method of
settlement are conditional on a future event that may or may not be within the control of the entity. We determined that our conditional
AROs include the retirement of our wind generation facilities, disposal of asbestos insulating material at our power plants, the
remediation of ash disposal ponds and the disposal of PCB-contaminated oil.
We have an obligation to retire our wind generation facilities and remove the foundations. The ARO related to our wind
generation facilities was determined based upon the date each wind generation facility was placed into service.
The amount of the retirement obligation related to asbestos disposal was recorded as of 1990, the date when the EPA
published the "National Emission Standards for Hazardous Air Pollutants: Asbestos NESHAP Revision; Final Rule."
We operate, as permitted by the state of Kansas, ash landfills at several of our power plants. The retirement obligation for the
ash landfills was determined based upon the date each landfill was originally placed in service.
PCB-contaminated oil is contained within company electrical equipment, primarily transformers. The PCB retirement
obligation was determined based upon the PCB regulations that originally became effective in 1978.
FERC FORM NO. 1 (ED. 12-88)
Page 123.27
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
12. LEGAL PROCEEDINGS
We are involved in various legal, environmental and regulatory proceedings. We believe that adequate provisions have been
made and accordingly believe that the ultimate disposition of such matters will not have a material effect on our financial results. See
Note 3, "Rate Matters and Regulation," and Note 10, "Commitments and Contingencies," for additional information.
13. COMMON AND PREFERRED STOCK
Common Stock
General
In 2011, our shareholders approved an amendment to our Restated Articles of Incorporation to increase the number of shares
of common stock authorized to be issued from 150.0 million to 275.0 million. As of December 31, 2014 and 2013, we had issued
131.7 million shares and 128.3 million shares, respectively.
We have a direct stock purchase plan (DSPP). Shares of common stock sold pursuant to the DSPP may be either original
issue shares or shares purchased in the open market. During 2014 and 2013, we issued 0.5 million shares and 0.7 million shares,
respectively, through the DSPP and other stock-based plans operated under the LTISA Plan. As of December 31, 2014 and 2013, a
total of 1.6 million shares and 2.0 million shares, respectively, were available under the DSPP registration statement.
Issuances
In September 2013, we entered into two forward sale agreements with two banks. Under the terms of the agreements, the
banks, as forward sellers, borrowed 8.0 million shares of our common stock from third parties and sold them to a group of underwriters
for $31.15 per share. Pursuant to over-allotment options granted to the underwriters, the underwriters purchased in October 2013 an
additional 0.9 million shares from the banks as forward sellers, increasing the total number of shares under the forward sale agreements
to approximately 8.9 million. The underwriters received a commission equal to 3.5% of the sales price of all shares sold under each
agreement. We must settle such transactions within 24 months of the applicable agreement.
In March 2013, we entered into a three-year sales agency financing agreement and master forward sale agreement with a
bank. The maximum amount that we may offer and sell under the March 2013 master agreements is the lesser of an aggregate of
$500.0 million or approximately 25.0 million shares, subject to adjustment for share splits, share combinations and share dividends.
Under the terms of the sales agency financing agreement, we may offer and sell shares of our common stock from time to time. In
addition, under the terms of the sales agency financing agreement and master forward sale confirmation, we may from time to time
enter into one or more forward sale transactions with the bank, as forward purchaser and the bank will borrow shares of our common
stock from third parties and sell them through our agent. The agent receives a commission equal to 1% of the sales price of all shares
sold under the agreements. We must settle the forward sale transactions within 18 months of the date each transaction is entered.
In April 2010, we entered into a three-year sales agency financing agreement and master forward sale agreement with a bank
that was terminated in March 2013. The maximum amount that we could offer and sell under the agreements was the lesser of an
aggregate of $500.0 million or approximately 22.0 million shares, subject to adjustment for share splits, share combinations and share
dividends. Terms under these agreements were generally similar to the March 2013 agreements described above.
FERC FORM NO. 1 (ED. 12-88)
Page 123.28
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
The following table summarizes our common stock activity pursuant to the three forward sale agreements.
Year Ended December 31,
2014
2013
12,052,976
1,753,415
—
11,367,673
2,892,476
1,068,112
9,160,500
12,052,976
Shares that could be settled at beginning of year
Transactions entered
Transactions settled (a)
Shares that could be settled at end of year (b)
_______________
(a) The shares settled during the years ended December 31, 2014 and 2013, were settled with a
physical settlement amount of approximately $82.9 million and $27.0 million, respectively.
(b) Assuming physical share settlement of the 9.2 million shares associated with the forward sale
transactions that could be settled as of December 31, 2014, we would have received aggregate
proceeds of approximately $258.3 million based on a weighted average forward price of $28.20
per share. In February 2015, we settled 0.2 million shares with a physical settlement amount of
approximately $7.5 million.
The forward sale transactions are entered into at market prices; therefore, the forward sale agreements have no initial fair
value. We do not receive any proceeds from the sale of common stock under the forward sale agreements until transactions are settled.
Upon settlement, we will record the forward sale agreements within equity. Except in specified circumstances or events that would
require physical share settlement, we are able to elect to settle any forward sale transactions by means of physical share, cash or net
share settlement, and is also able to elect to settle the forward sale transactions in whole, or in part, earlier than the stated maturity
dates. Currently, we anticipate settling the forward sale transactions through physical share settlement. The shares under the forward
sale agreements are initially priced when the transactions are entered into and are subject to certain fixed pricing adjustments during
the term of the agreements. Accordingly, assuming physical share settlement, our net proceeds from the forward sale transactions will
represent the prices established by the forward sale agreements applicable to the time periods in which physical settlement occurs.
We used the proceeds from the transactions described above to repay short-term borrowings, with such borrowed amounts
principally used for investments in capital equipment, as well as for working capital and general corporate purposes.
14. LEASES
Operating Leases
We lease office buildings, computer equipment, vehicles, railcars and other property and equipment. These leases have
various terms and expiration dates ranging from one to 20 years.
FERC FORM NO. 1 (ED. 12-88)
Page 123.29
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
In determining lease expense, we recognize the effects of scheduled rent increases on a straight-line basis over the minimum
lease term. Estimated future commitments under operating leases are as follows.
Total
Operating
Leases
(In Thousands)
Year Ended December 31,
Future commitments:
2015
2016
2017
2018
2019
Thereafter
Total future commitments
$
$
12,396
10,434
8,560
7,148
5,930
9,115
53,583
Capital Leases
We identify capital leases based on defined criteria. For both vehicles and computer equipment, new leases are signed each
month based on the terms of master lease agreements. The lease term for vehicles is from two to eight years depending on the type of
vehicle. Computer equipment has a lease term of three to five years.
In 2012, we signed an agreement to lease electrical facilities that connect a wind generating facility to the transmission
system. The agreement extended through August 2032. The terms of the agreement met the criteria of a capital lease; therefore, we
recorded an $8.3 million capital lease. This lease terminated in 2014 when the Southwest Power Pool (SPP) assumed functional
control over these electrical facilities. Upon termination, we recorded a reversal of the remaining lease obligation of $7.4 million.
In April 2007, we completed the purchase of Aquila, Inc.’s 8% leasehold interest in Jeffrey Energy Center for $25.8 million
and assumed the related lease obligation. This lease expires on January 3, 2019, and has a purchase option at the end of the lease term.
Based on current economic and other conditions, we expect to exercise the purchase option. Based upon these expectations, we
recorded a capital lease of $118.6 million.
Assets recorded under capital leases are listed below.
Vehicles
Computer equipment
Generation plant
Accumulated amortization
Total capital leases
FERC FORM NO. 1 (ED. 12-88)
$
$
Page 123.30
As of December 31,
2014
2013
(In Thousands)
18,819 $
12,141
1,504
1,758
118,623
126,921
(37,835)
(37,450)
101,111 $
103,370
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Capital leases are treated as operating leases for rate making purposes. Minimum annual rental payments, excluding
administrative costs such as property taxes, insurance and maintenance, under capital leases are listed below.
Year Ended December 31,
2015
2016
2017
2018
2019
Thereafter
Amounts representing imputed interest
Present value of net minimum lease payments under capital leases
Less: Current portion
Total long-term obligation under capital leases
Total Capital
Leases
(In Thousands)
$
9,274
8,612
8,179
6,768
89,740
1,807
124,380
(23,269)
101,111
3,741
$
97,370
15. RELATED PARTIES
We provide certain administrative functions to our subsidiaries such as accounting, legal and information technology. In
addition, we perform cash management functions, including cash receipts and disbursements. The costs of these functions are allocated
to our subsidiaries, depending on the nature of the expense, based on allocation studies, net investment, number of customers and/or
other appropriate factors. The charges allocated are based on our actual costs.
Intercompany accounts are used to record receipts and disbursements between our subsidiaries and us. Our intercompany
receivable/payable balances with our subsidiaries are listed below.
Year Ended December 31,
2014
2013
(In Thousands)
Accounts Receivable from Associated Companies
Kansas Gas and Electric Company
Western Resources Bermuda
Prairie Wind Transmission, LLC
Total Account 146
Accounts Payable to Associated Companies
Westar Industries, Inc.
Westar Generating, Inc.
Kansas Gas and Electric Company
Prairie Wind Transmission, LLC
Total Account 234
FERC FORM NO. 1 (ED. 12-88)
$
$
$
$
Page 123.31
—
—
—
—
$
176,646
58,071
156,002
179
390,898
$
$
$
105,968
843
1,447
108,258
176,646
51,253
—
—
227,899
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES
1. Report in columns (b),(c),(d) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate.
2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges.
3. For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote.
4. Report data on a year-to-date basis.
Line
No.
Item
(a)
Unrealized Gains and
Losses on Availablefor-Sale Securities
(b)
Minimum Pension
Liability adjustment
(net amount)
(c)
1 Balance of Account 219 at Beginning of
Preceding Year
2 Preceding Qtr/Yr to Date Reclassifications
from Acct 219 to Net Income
3 Preceding Quarter/Year to Date Changes in
Fair Value
4 Total (lines 2 and 3)
5 Balance of Account 219 at End of
Preceding Quarter/Year
6 Balance of Account 219 at Beginning of
Current Year
7 Current Qtr/Yr to Date Reclassifications
from Acct 219 to Net Income
8 Current Quarter/Year to Date Changes in
Fair Value
9 Total (lines 7 and 8)
10 Balance of Account 219 at End of Current
Quarter/Year
FERC FORM NO. 1 (NEW 06-02)
Page 122a
Foreign Currency
Hedges
Other
Adjustments
(d)
(e)
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES
Line
No.
Other Cash Flow
Hedges
Interest Rate Swaps
Other Cash Flow
Hedges
[Specify]
(f)
(g)
Totals for each
category of items
recorded in
Account 219
(h)
Net Income (Carried
Forward from
Page 117, Line 78)
Total
Comprehensive
Income
(i)
(j)
292,519,664
292,519,664
313,258,977
313,258,977
1
2
3
4
5
6
7
8
9
10
FERC FORM NO. 1 (NEW 06-02)
Page 122b
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION. AMORTIZATION AND DEPLETION
20150417-8084 FERC PDF (Unofficial)
(1) 04/17/2015
X An Original
Westar Energy, Inc.
Year/Period of Report
2014/Q4
End of
Report in Column (c) the amount for electric function, in column (d) the amount for gas function, in column (e), (f), and (g) report other (specify) and in
column (h) common function.
Line
No.
Total Company for the
Current Year/Quarter Ended
(b)
Classification
(a)
Electric
(c)
1 Utility Plant
2 In Service
3 Plant in Service (Classified)
4 Property Under Capital Leases
5,094,186,254
5,094,186,254
101,011,370
101,011,370
654,700,983
654,700,983
5,849,898,607
5,849,898,607
93,903,389
93,903,389
5 Plant Purchased or Sold
6 Completed Construction not Classified
7 Experimental Plant Unclassified
8 Total (3 thru 7)
9 Leased to Others
10 Held for Future Use
11 Construction Work in Progress
12 Acquisition Adjustments
1,346,818
1,346,818
13 Total Utility Plant (8 thru 12)
5,945,148,814
5,945,148,814
14 Accum Prov for Depr, Amort, & Depl
1,868,051,813
1,868,051,813
15 Net Utility Plant (13 less 14)
4,077,097,001
4,077,097,001
1,838,472,922
1,838,472,922
16 Detail of Accum Prov for Depr, Amort & Depl
17 In Service:
18 Depreciation
19 Amort & Depl of Producing Nat Gas Land/Land Right
20 Amort of Underground Storage Land/Land Rights
21 Amort of Other Utility Plant
22 Total In Service (18 thru 21)
28,232,073
28,232,073
1,866,704,995
1,866,704,995
23 Leased to Others
24 Depreciation
25 Amortization and Depletion
26 Total Leased to Others (24 & 25)
27 Held for Future Use
28 Depreciation
29 Amortization
30 Total Held for Future Use (28 & 29)
31 Abandonment of Leases (Natural Gas)
32 Amort of Plant Acquisition Adj
33 Total Accum Prov (equals 14) (22,26,30,31,32)
FERC FORM NO. 1 (ED. 12-89)
Page 200
1,346,818
1,346,818
1,868,051,813
1,868,051,813
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION. AMORTIZATION AND DEPLETION
Gas
Other (Specify)
Other (Specify)
Other (Specify)
Common
(d)
(e)
(f)
(g)
(h)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
FERC FORM NO. 1 (ED. 12-89)
Page
201
Name of Respondent
This Report Is:
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04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
NUCLEAR FUEL MATERIALS (Account 120.1 through 120.6 and 157)
1. Report below the costs incurred for nuclear fuel materials in process of fabrication, on hand, in reactor, and in cooling; owned by the
respondent.
2. If the nuclear fuel stock is obtained under leasing arrangements, attach a statement showing the amount of nuclear fuel leased, the
quantity used and quantity on hand, and the costs incurred under such leasing arrangements.
Line
No.
Description of item
Balance
Beginning of Year
(b)
(a)
1 Nuclear Fuel in process of Refinement, Conv, Enrichment & Fab (120.1)
2 Fabrication
3 Nuclear Materials
4 Allowance for Funds Used during Construction
5 (Other Overhead Construction Costs, provide details in footnote)
6 SUBTOTAL (Total 2 thru 5)
7 Nuclear Fuel Materials and Assemblies
8 In Stock (120.2)
9 In Reactor (120.3)
10 SUBTOTAL (Total 8 & 9)
11 Spent Nuclear Fuel (120.4)
12 Nuclear Fuel Under Capital Leases (120.6)
13 (Less) Accum Prov for Amortization of Nuclear Fuel Assem (120.5)
14 TOTAL Nuclear Fuel Stock (Total 6, 10, 11, 12, less 13)
15 Estimated net Salvage Value of Nuclear Materials in line 9
16 Estimated net Salvage Value of Nuclear Materials in line 11
17 Est Net Salvage Value of Nuclear Materials in Chemical Processing
18 Nuclear Materials held for Sale (157)
19 Uranium
20 Plutonium
21 Other (provide details in footnote):
22 TOTAL Nuclear Materials held for Sale (Total 19, 20, and 21)
FERC FORM NO. 1 (ED. 12-89)
Page
202
Changes during Year
Additions
(c)
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
NUCLEAR FUEL MATERIALS (Account 120.1 through 120.6 and 157)
Amortization
(d)
Changes during Year
Other Reductions (Explain in a footnote)
(e)
Balance
End of Year
(f)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
FERC FORM NO. 1 (ED. 12-89)
Page 203
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106)
1. Report below the original cost of electric plant in service according to the prescribed accounts.
2. In addition to Account 101, Electric Plant in Service (Classified), this page and the next include Account 102, Electric Plant Purchased or Sold;
Account 103, Experimental Electric Plant Unclassified; and Account 106, Completed Construction Not Classified-Electric.
3. Include in column (c) or (d), as appropriate, corrections of additions and retirements for the current or preceding year.
4. For revisions to the amount of initial asset retirement costs capitalized, included by primary plant account, increases in column (c) additions and
reductions in column (e) adjustments.
5. Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such accounts.
6. Classify Account 106 according to prescribed accounts, on an estimated basis if necessary, and include the entries in column (c). Also to be included
in column (c) are entries for reversals of tentative distributions of prior year reported in column (b). Likewise, if the respondent has a significant amount
of plant retirements which have not been classified to primary accounts at the end of the year, include in column (d) a tentative distribution of such
retirements, on an estimated basis, with appropriate contra entry to the account for accumulated depreciation provision. Include also in column (d)
Line
Account
Balance
Additions
Beginning of Year
No.
(a)
(b)
(c)
1 1. INTANGIBLE PLANT
2 (301) Organization
3 (302) Franchises and Consents
4 (303) Miscellaneous Intangible Plant
57,657,758
21,747,628
5 TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4)
57,657,758
21,747,628
6 2. PRODUCTION PLANT
7 A. Steam Production Plant
8 (310) Land and Land Rights
5,406,890
138,581
9 (311) Structures and Improvements
272,461,160
41,711,476
10 (312) Boiler Plant Equipment
1,437,588,924
170,325,468
11 (313) Engines and Engine-Driven Generators
12 (314) Turbogenerator Units
302,515,744
20,555,747
13 (315) Accessory Electric Equipment
144,305,351
22,975,669
14 (316) Misc. Power Plant Equipment
35,815,475
7,107,823
15 (317) Asset Retirement Costs for Steam Production
4,738,727
7,555,590
16 TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)
2,202,832,271
270,370,354
17 B. Nuclear Production Plant
18 (320) Land and Land Rights
19 (321) Structures and Improvements
20 (322) Reactor Plant Equipment
21 (323) Turbogenerator Units
22 (324) Accessory Electric Equipment
23 (325) Misc. Power Plant Equipment
24 (326) Asset Retirement Costs for Nuclear Production
25 TOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24)
26 C. Hydraulic Production Plant
27 (330) Land and Land Rights
28 (331) Structures and Improvements
29 (332) Reservoirs, Dams, and Waterways
30 (333) Water Wheels, Turbines, and Generators
31 (334) Accessory Electric Equipment
32 (335) Misc. Power PLant Equipment
33 (336) Roads, Railroads, and Bridges
34 (337) Asset Retirement Costs for Hydraulic Production
35 TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34)
36 D. Other Production Plant
37 (340) Land and Land Rights
550,183
771,798
38 (341) Structures and Improvements
51,769,064
39 (342) Fuel Holders, Products, and Accessories
13,327,760
40 (343) Prime Movers
41 (344) Generators
670,485,362
4,725,087
42 (345) Accessory Electric Equipment
108,367,676
359,636
43 (346) Misc. Power Plant Equipment
11,404,197
20,797
44 (347) Asset Retirement Costs for Other Production
646,001
45 TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44)
856,550,243
5,877,318
46 TOTAL Prod. Plant (Enter Total of lines 16, 25, 35, and 45)
3,059,382,514
276,247,672
FERC FORM NO. 1 (REV. 12-05)
Page
204
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
Line
No.
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
(2)
A Resubmission
ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued)
Account
Balance
Beginning of Year
(a)
(b)
3. TRANSMISSION PLANT
(350) Land and Land Rights
(352) Structures and Improvements
(353) Station Equipment
(354) Towers and Fixtures
(355) Poles and Fixtures
(356) Overhead Conductors and Devices
(357) Underground Conduit
(358) Underground Conductors and Devices
(359) Roads and Trails
(359.1) Asset Retirement Costs for Transmission Plant
TOTAL Transmission Plant (Enter Total of lines 48 thru 57)
4. DISTRIBUTION PLANT
(360) Land and Land Rights
(361) Structures and Improvements
(362) Station Equipment
(363) Storage Battery Equipment
(364) Poles, Towers, and Fixtures
(365) Overhead Conductors and Devices
(366) Underground Conduit
(367) Underground Conductors and Devices
(368) Line Transformers
(369) Services
(370) Meters
(371) Installations on Customer Premises
(372) Leased Property on Customer Premises
(373) Street Lighting and Signal Systems
(374) Asset Retirement Costs for Distribution Plant
TOTAL Distribution Plant (Enter Total of lines 60 thru 74)
5. REGIONAL TRANSMISSION AND MARKET OPERATION PLANT
(380) Land and Land Rights
(381) Structures and Improvements
(382) Computer Hardware
(383) Computer Software
(384) Communication Equipment
(385) Miscellaneous Regional Transmission and Market Operation Plant
(386) Asset Retirement Costs for Regional Transmission and Market Oper
TOTAL Transmission and Market Operation Plant (Total lines 77 thru 83)
6. GENERAL PLANT
(389) Land and Land Rights
(390) Structures and Improvements
(391) Office Furniture and Equipment
(392) Transportation Equipment
(393) Stores Equipment
(394) Tools, Shop and Garage Equipment
(395) Laboratory Equipment
(396) Power Operated Equipment
(397) Communication Equipment
(398) Miscellaneous Equipment
SUBTOTAL (Enter Total of lines 86 thru 95)
(399) Other Tangible Property
(399.1) Asset Retirement Costs for General Plant
TOTAL General Plant (Enter Total of lines 96, 97 and 98)
TOTAL (Accounts 101 and 106)
(102) Electric Plant Purchased (See Instr. 8)
(Less) (102) Electric Plant Sold (See Instr. 8)
(103) Experimental Plant Unclassified
TOTAL Electric Plant in Service (Enter Total of lines 100 thru 103)
FERC FORM NO. 1 (REV. 12-05)
Page
206
Year/Period of Report
2014/Q4
End of
Additions
(c)
34,960,749
52,904,671
323,758,362
2,806,955
353,965,380
161,524,758
1,402,369
5,441,079
3,899,495
9,252,265
50,618,026
936,764,323
123,786,085
8,044,005
13,674,110
151,447,952
1,458,743
1,712,267
10,572,039
234,735,753
151,963,414
38,565,115
96,797,360
197,133,583
70,285,153
55,597,889
13,662,984
9,565,246
1,040,930
7,406,963
19,442,153
2,152,383
7,838,039
13,851,734
32,670,224
844,449
1,065,610,741
457,686
1,120,872
76,430,305
3,774,308
80,142,894
39,056,382
9,763,735
1,876,758
12,415,443
146,253
4,503,531
38,867,426
595,881
191,142,611
2,243,444
5,555,655
22,233
53,660
1,747,719
67,846
340,540
528,786
688,821
11,248,704
191,142,611
5,310,557,947
11,248,704
509,460,394
5,310,557,947
509,460,394
49,018,490
10,908,748
13,769
75,292
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued)
distributions of these tentative classifications in columns (c) and (d), including the reversals of the prior years tentative account distributions of these
amounts. Careful observance of the above instructions and the texts of Accounts 101 and 106 will avoid serious omissions of the reported amount of
respondent’s plant actually in service at end of year.
7. Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary account
classifications arising from distribution of amounts initially recorded in Account 102, include in column (e) the amounts with respect to accumulated
provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or credits distributed in column (f) to primary
account classifications.
8. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing
subaccount classification of such plant conforming to the requirement of these pages.
9. For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchase,
and date of transaction. If proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts, give also date
Retirements
Adjustments
Transfers
Balance at
Line
End of Year
No.
(d)
(e)
(f)
(g)
4,960,726
4,960,726
774,415
17,013,113
74,444,660
74,444,660
6
12,592,028
944,549
263,630
31,587,735
6
9,473,327
686,874
170,788
FERC FORM NO. 1 (REV. 12-05)
5,545,471
312,269,900
1,590,901,279
1,128,327
310,479,463
166,336,471
43,787,995
12,294,317
2,441,614,896
1,321,981
51,124,433
13,198,133
644,631
129,627
11,105,247
42,692,982
-1,128,327
665,737,122
108,040,438
11,254,206
646,001
851,322,314
3,292,937,210
6
Page
205
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued)
Adjustments
Transfers
Balance at
End of Year
(e)
(f)
(g)
Retirements
(d)
1,027,696
5,651
1,259,782
460,679
38,860,244
62,156,936
373,348,692
2,801,304
401,724,088
171,972,827
1,416,138
5,516,371
2,753,808
1,057,796,600
520
207,824
9,502,748
15,385,857
161,812,167
5,399,343
3,420,140
35,515
1,025,896
1,971,713
22,865
768,611
242,999,394
158,108,520
39,570,530
103,178,427
214,604,023
72,414,671
62,667,317
450,190
862,930
13,859,230
32,928,166
844,449
1,127,875,499
14,165,547
2,355
20,000
5,794,255
3,771,953
82,366,338
38,817,782
9,785,968
1,906,801
13,692,679
214,099
4,844,071
39,148,875
1,284,702
195,833,268
23,617
470,483
247,337
6,558,047
6,558,047
71,131,110
6
195,833,268
5,748,887,237
71,131,110
6
5,748,887,237
FERC FORM NO. 1 (REV. 12-05)
Page
207
Line
No.
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
(1) 04/17/2015
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of 2014/Q4
ELECTRIC PLANT LEASED TO OTHERS (Account 104)
Line
No.
Name of Lessee
(Designate associated companies
with a double asterisk)
(a)
Description of
Property Leased
(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
TOTAL
FERC FORM NO. 1 (ED. 12-95)
Page 213
Commission
Authorization
(c)
Expiration
Date of
Lease
(d)
Balance at
End of Year
(e)
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
ELECTRIC PLANT HELD FOR FUTURE USE (Account 105)
1. Report separately each property held for future use at end of the year having an original cost of $250,000 or more. Group other items of property held
for future use.
2. For property having an original cost of $250,000 or more previously used in utility operations, now held for future use, give in column (a), in addition to
other required information, the date that utility use of such property was discontinued, and the date the original cost was transferred to Account 105.
Line
No.
Description and Location
Of Property
(a)
Date Originally Included Date Expected to be used
in This Account
in Utility Service
(b)
(c)
Balance at
End of Year
(d)
1 Land and Rights:
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21 Other Property:
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47 Total
FERC FORM NO. 1 (ED. 12-96)
0
Page 214
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
CONSTRUCTION WORK IN PROGRESS - - ELECTRIC (Account 107)
1. Report below descriptions and balances at end of year of projects in process of construction (107)
2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and Demonstrating (see
Account 107 of the Uniform System of Accounts)
3. Minor projects (5% of the Balance End of the Year for Account 107 or $1,000,000, whichever is less) may be grouped.
Line
No.
Description of Project
Construction work in progress Electric (Account 107)
(b)
8,710,897
(a)
1 Trans - Line 115.11 Abilene-Northview Rebuild
2 Dist - EDUCATION STATION TO 17TH & FAIRLAW
4,060,407
3 Steam - JEC 1 - Stationary Blade Rows
4,008,417
4 Trans - Line 345.25 ROW/Eng Summit-ElmCreek
3,523,758
5 Intangible - C3 Revenue Protection Software
2,841,760
6 Steam - JEC 2 - Activated Carbon I
2,034,926
7 Steam - LEC 5 - Activated Carbon I
2,018,628
8 Steam - JEC 1 - Stack Liner Upgrad
1,876,885
9 Intangible - OPTIMA III-EAM System
1,782,234
10 Steam - JEC Common FGD Wastewater System
1,742,464
11 Steam - Development of plant site specific training modules for generation
1,715,894
12 Steam -LEC 4 - Activated Carbon I
1,676,409
13 Dist - Indianola Sub 115 kV (Dist)
1,652,313
14 Steam - JEC 3 Activated Carbon I
1,496,530
15 Intangible - 2014 EXStream Software purch
1,421,688
16 Trans - Reno 345kV TX1 Replacement
1,332,567
17 Dist - New Cities Svc Sub Xfmr - DSub
1,086,321
18 Intangible - SPP Ph II-SPP Integrated Mktplce
1,062,896
19 Steam - JEC 1 Activated Carbon I
1,035,050
20
21
22
23
24
25
26
27
28 MINOR ADDITIONS TO:
29 Intangibles
3,736,728
30 Production - Steam
5,882,725
31 Production - Other
1,302,719
32 Transmission
12,913,406
33 Distribution
20,658,300
34 General Plant
4,329,467
35
36
37
38
39
40
41
42
43
TOTAL
FERC FORM NO. 1 (ED. 12-87)
93,903,389
Page 216
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
ACCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Account 108)
1. Explain in a footnote any important adjustments during year.
2. Explain in a footnote any difference between the amount for book cost of plant retired, Line 11, column (c), and that reported for
electric plant in service, pages 204-207, column 9d), excluding retirements of non-depreciable property.
3. The provisions of Account 108 in the Uniform System of accounts require that retirements of depreciable plant be recorded when
such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been recorded
and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize the book
cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate functional
classifications.
4. Show separately interest credits under a sinking fund or similar method of depreciation accounting.
Line
No.
Section A. Balances and Changes During Year
Electric Plant in
Total
(c+d+e)
Service
(b)
(c)
Item
(a)
1 Balance Beginning of Year
1,780,586,575
1,780,586,575
144,725,132
144,725,132
431,469
431,469
597,164
597,164
Electric Plant Held
for Future Use
(d)
2 Depreciation Provisions for Year, Charged to
3 (403) Depreciation Expense
4 (403.1) Depreciation Expense for Asset
Retirement Costs
5 (413) Exp. of Elec. Plt. Leas. to Others
6 Transportation Expenses-Clearing
7 Other Clearing Accounts
8 Other Accounts (Specify, details in footnote):
9 Regulatory Assets & Liab.
543,640
543,640
146,297,405
146,297,405
12 Book Cost of Plant Retired
66,150,384
66,150,384
13 Cost of Removal
31,657,162
31,657,162
14 Salvage (Credit)
9,387,839
9,387,839
88,419,707
88,419,707
8,649
8,649
1,838,472,922
1,838,472,922
10 TOTAL Deprec. Prov for Year (Enter Total of
lines 3 thru 9)
11 Net Charges for Plant Retired:
15 TOTAL Net Chrgs. for Plant Ret. (Enter Total
of lines 12 thru 14)
16 Other Debit or Cr. Items (Describe, details in
footnote):
17 Transfers/Adjustments
18 Book Cost or Asset Retirement Costs Retired
19 Balance End of Year (Enter Totals of lines 1,
10, 15, 16, and 18)
Section B. Balances at End of Year According to Functional Classification
800,949,104
800,949,104
24 Other Production
295,518,538
295,518,538
25 Transmission
267,882,923
267,882,923
26 Distribution
381,243,473
381,243,473
92,878,884
92,878,884
1,838,472,922
1,838,472,922
20 Steam Production
21 Nuclear Production
22 Hydraulic Production-Conventional
23 Hydraulic Production-Pumped Storage
27 Regional Transmission and Market Operation
28 General
29 TOTAL (Enter Total of lines 20 thru 28)
FERC FORM NO. 1 (REV. 12-05)
Page
219
Electric Plant
Leased to Others
(e)
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
FOOTNOTE DATA
Schedule Page: 219
Line No.: 9
Column: c
ASC 410 asset retirement obligation
Amort. of reg asset-depr. diff
For period Aug. 2001 - March 2002
Amort. of reg liab assoc. w/AFUDC-CWIP
Amort. of reg liab assoc. w/AFUDC-CWIP
$
10,976
127,788
--------$ 543,640
=========
TOTAL
Schedule Page: 219
Line No.: 17
Column: c
Transfers & miscellaneous adjustments to reserve account
TOTAL
FERC FORM NO. 1 (ED. 12-87)
759,572
(354,696)
Page 450.1
$ 8,649
--------$ 8,649
=========
2014/Q4
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of
2014/Q4
INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1)
1. Report below investments in Accounts 123.1, investments in Subsidiary Companies.
2. Provide a subheading for each company and List there under the information called for below. Sub - TOTAL by company and give a TOTAL in
columns (e),(f),(g) and (h)
(a) Investment in Securities - List and describe each security owned. For bonds give also principal amount, date of issue, maturity and interest rate.
(b) Investment Advances - Report separately the amounts of loans or investment advances which are subject to repayment, but which are not subject to
current settlement. With respect to each advance show whether the advance is a note or open account. List each note giving date of issuance, maturity
date, and specifying whether note is a renewal.
3. Report separately the equity in undistributed subsidiary earnings since acquisition. The TOTAL in column (e) should equal the amount entered for
Account 418.1.
Line
No.
Description of Investment
Date Acquired
(b)
10/01/90
(a)
1 Westar Industries, Inc.
Date Of
Maturity
(c)
2 Subtotal
Amount of Investment at
Beginning of Year
(d)
181,721,870
181,721,870
3
4
5 Kansas Gas and Electric Company
03/31/92
2,051,929,684
6 Subtotal
2,051,929,684
7
8
9 Westar Generating, Inc.
04/08/99
95,730,527
10 Subtotal
95,730,527
11
12
13 WR Bermuda
02/20/97
-842,919
14 Subtotal
-842,919
15
16
17 Prairie Wind Transmission, LLC
07/01/08
21,323,549
18 Subtotal
21,323,549
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42 Total Cost of Account 123.1 $
FERC FORM NO. 1 (ED. 12-89)
2,813,492,242
Page 224
TOTAL
2,349,862,711
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of
2014/Q4
INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1) (Continued)
4. For any securities, notes, or accounts that were pledged designate such securities, notes, or accounts in a footnote, and state the name of pledgee
and purpose of the pledge.
5. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and give name of Commission,
date of authorization, and case or docket number.
6. Report column (f) interest and dividend revenues form investments, including such revenues form securities disposed of during the year.
7. In column (h) report for each investment disposed of during the year, the gain or loss represented by the difference between cost of the investment (or
the other amount at which carried in the books of account if difference from cost) and the selling price thereof, not including interest adjustment includible
in column (f).
8. Report on Line 42, column (a) the TOTAL cost of Account 123.1
Equity in Subsidiary
Earnings of Year
(e)
Revenues for Year
Amount of Investment at
End of Year
(g)
(f)
Gain or Loss from Investment
Disposed of
(h)
Line
No.
1,523,161
183,245,031
1
1,523,161
183,245,031
2
3
4
128,011,248
315,000,000
2,494,940,932
5
128,011,248
315,000,000
2,494,940,932
6
7
8
5,184,828
-3,000,000
97,915,355
5,184,828
-3,000,000
97,915,355
9
10
11
12
13
14
15
16
8,067,375
8,000,000
37,390,924
17
8,067,375
8,000,000
37,390,924
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
142,786,612
FERC FORM NO. 1 (ED. 12-89)
320,000,000
Page
2,813,492,242
225
42
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
End of
2014/Q4
MATERIALS AND SUPPLIES
1. For Account 154, report the amount of plant materials and operating supplies under the primary functional classifications as indicated in column (a);
estimates of amounts by function are acceptable. In column (d), designate the department or departments which use the class of material.
2. Give an explanation of important inventory adjustments during the year (in a footnote) showing general classes of material and supplies and the
various accounts (operating expenses, clearing accounts, plant, etc.) affected debited or credited. Show separately debit or credits to stores expense
clearing, if applicable.
Line
No.
Account
Balance
Beginning of Year
Balance
End of Year
(a)
(b)
(c)
1 Fuel Stock (Account 151)
Department or
Departments which
Use Material
(d)
54,685,589
46,310,452 Electric
7 Production Plant (Estimated)
58,449,825
59,943,155 Electric
8 Transmission Plant (Estimated)
11,946,707
17,269,899 Electric
9 Distribution Plant (Estimated)
15,448,697
19,402,633 Electric
85,845,229
96,615,687
2 Fuel Stock Expenses Undistributed (Account 152)
3 Residuals and Extracted Products (Account 153)
4 Plant Materials and Operating Supplies (Account 154)
5 Assigned to - Construction (Estimated)
6 Assigned to - Operations and Maintenance
10 Regional Transmission and Market Operation Plant
(Estimated)
11 Assigned to - Other (provide details in footnote)
12 TOTAL Account 154 (Enter Total of lines 5 thru 11)
13 Merchandise (Account 155)
82,123
Electric
14 Other Materials and Supplies (Account 156)
15 Nuclear Materials Held for Sale (Account 157) (Not
applic to Gas Util)
16 Stores Expense Undistributed (Account 163)
-495,150
-140,381
140,117,791
142,785,758
17
18
19
20 TOTAL Materials and Supplies (Per Balance Sheet)
FERC FORM NO. 1 (REV. 12-05)
Page 227
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 227 Line No.: 13 Column: b
This represents the cost of various storeroom inventory held at the beginning of the year.
Schedule Page: 227 Line No.: 16
Stores expense undistributed
charges.
Schedule Page: 227 Line No.: 16
Stores expense undistributed
charges.
FERC FORM NO. 1 (ED. 12-87)
Column: b
has a negative balance due to amounts allocated in excess of
Column: c
has a negative balance due to amounts allocated in excess of
Page 450.1
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
(1) 04/17/2015
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
End of
2014/Q4
Allowances (Accounts 158.1 and 158.2)
1. Report below the particulars (details) called for concerning allowances.
2. Report all acquisitions of allowances at cost.
3. Report allowances in accordance with a weighted average cost allocation method and other accounting as prescribed by General
Instruction No. 21 in the Uniform System of Accounts.
4. Report the allowances transactions by the period they are first eligible for use: the current year’s allowances in columns (b)-(c),
allowances for the three succeeding years in columns (d)-(i), starting with the following year, and allowances for the remaining
succeeding years in columns (j)-(k).
5. Report on line 4 the Environmental Protection Agency (EPA) issued allowances. Report withheld portions Lines 36-40.
Line
No.
SO2 Allowances Inventory
(Account 158.1)
(a)
1 Balance-Beginning of Year
2
3 Acquired During Year:
4 Issued (Less Withheld Allow)
5 Returned by EPA
6
7
8 Purchases/Transfers:
9 Kansas Gas and Electric
10 True-Up Prior Year
11
12
13
14
15 Total
16
17 Relinquished During Year:
18 Charges to Account 509
19 Other:
20
21 Cost of Sales/Transfers:
22
23
24
25
26
27
28 Total
29 Balance-End of Year
30
31 Sales:
32 Net Sales Proceeds(Assoc. Co.)
33 Net Sales Proceeds (Other)
34 Gains
35 Losses
Allowances Withheld (Acct 158.2)
36 Balance-Beginning of Year
37 Add: Withheld by EPA
38 Deduct: Returned by EPA
39 Cost of Sales
40 Balance-End of Year
41
42 Sales:
43 Net Sales Proceeds (Assoc. Co.)
44 Net Sales Proceeds (Other)
45 Gains
46 Losses
FERC FORM NO. 1 (ED. 12-95)
2015
Current Year
No.
(b)
Amt.
(c)
6,770.00
No.
(d)
6
48,006.00
10,080.00
61,109.00
6,655.00
2
6,655.00
2
51,351.00
7
10,080.00
1
1,387.00
342
1,387.00
342
1,387.00
1,387.00
342
342
Page 228a
Amt.
(e)
71,189.00
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Allowances (Accounts 158.1 and 158.2)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of
2014/Q4
(Continued)
6. Report on Lines 5 allowances returned by the EPA. Report on Line 39 the EPA’s sales of the withheld allowances. Report on Lines
43-46 the net sales proceeds and gains/losses resulting from the EPA’s sale or auction of the withheld allowances.
7. Report on Lines 8-14 the names of vendors/transferors of allowances acquire and identify associated companies (See "associated
company" under "Definitions" in the Uniform System of Accounts).
8. Report on Lines 22 - 27 the name of purchasers/ transferees of allowances disposed of an identify associated companies.
9. Report the net costs and benefits of hedging transactions on a separate line under purchases/transfers and sales/transfers.
10. Report on Lines 32-35 and 43-46 the net sales proceeds and gains or losses from allowance sales.
2016
No.
(f)
71,189.00
2017
Amt.
(g)
61,109.00
132,298.00
FERC FORM NO. 1 (ED. 12-95)
No.
(h)
132,298.00
61,109.00
193,407.00
Amt.
(i)
Future Years
No.
Amt.
(k)
(j)
193,407.00
Totals
No.
(l)
413,744.00
1,191,447.00
1,422,780.00
1,384,854.00
Page 229a
Line
No.
Amt.
(m)
6
6,655.00
2
6,655.00
2
51,351.00
7
1,791,828.00
1
1,387.00
342
1,387.00
342
1,387.00
1,387.00
342
342
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
(1) 04/17/2015
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of
2014/Q4
Allowances (Accounts 158.1 and 158.2)
1. Report below the particulars (details) called for concerning allowances.
2. Report all acquisitions of allowances at cost.
3. Report allowances in accordance with a weighted average cost allocation method and other accounting as prescribed by General
Instruction No. 21 in the Uniform System of Accounts.
4. Report the allowances transactions by the period they are first eligible for use: the current year’s allowances in columns (b)-(c),
allowances for the three succeeding years in columns (d)-(i), starting with the following year, and allowances for the remaining
succeeding years in columns (j)-(k).
5. Report on line 4 the Environmental Protection Agency (EPA) issued allowances. Report withheld portions Lines 36-40.
Line
No.
NOx Allowances Inventory
(Account 158.1)
(a)
1 Balance-Beginning of Year
2
3 Acquired During Year:
4 Issued (Less Withheld Allow)
5 Returned by EPA
6
7
8 Purchases/Transfers:
9
10
11
12
13
14
15 Total
16
17 Relinquished During Year:
18 Charges to Account 509
19 Other:
20
21 Cost of Sales/Transfers:
22 Reserve Balance
23
24
25
26
27
28 Total
29 Balance-End of Year
30
31 Sales:
32 Net Sales Proceeds(Assoc. Co.)
33 Net Sales Proceeds (Other)
34 Gains
35 Losses
Allowances Withheld (Acct 158.2)
36 Balance-Beginning of Year
37 Add: Withheld by EPA
38 Deduct: Returned by EPA
39 Cost of Sales
40 Balance-End of Year
41
42 Sales:
43 Net Sales Proceeds (Assoc. Co.)
44 Net Sales Proceeds (Other)
45 Gains
46 Losses
FERC FORM NO. 1 (ED. 12-95)
2015
Current Year
No.
(b)
3,375.00
Amt.
(c)
1,786,250
No.
(d)
Amt.
(e)
3,375.00
13,175.00
1,693,750
3,375.00
Page 228b
1,693,750
92,500
16,550.00
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Allowances (Accounts 158.1 and 158.2)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of
2014/Q4
(Continued)
6. Report on Lines 5 allowances returned by the EPA. Report on Line 39 the EPA’s sales of the withheld allowances. Report on Lines
43-46 the net sales proceeds and gains/losses resulting from the EPA’s sale or auction of the withheld allowances.
7. Report on Lines 8-14 the names of vendors/transferors of allowances acquire and identify associated companies (See "associated
company" under "Definitions" in the Uniform System of Accounts).
8. Report on Lines 22 - 27 the name of purchasers/ transferees of allowances disposed of an identify associated companies.
9. Report the net costs and benefits of hedging transactions on a separate line under purchases/transfers and sales/transfers.
10. Report on Lines 32-35 and 43-46 the net sales proceeds and gains or losses from allowance sales.
2016
No.
(f)
16,550.00
2017
Amt.
(g)
No.
(h)
29,725.00
Amt.
(i)
Future Years
No.
Amt.
(k)
(j)
42,900.00
Totals
No.
(l)
95,925.00
13,175.00
13,175.00
38,481.00
78,006.00
29,725.00
42,900.00
81,381.00
173,931.00
Line
Amt.
No.
(m)
1,786,250
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
1,693,750 22
23
24
25
26
27
1,693,750 28
92,500 29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
FERC FORM NO. 1 (ED. 12-95)
Page 229b
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
EXTRAORDINARY PROPERTY LOSSES (Account 182.1)
Line
No.
Description of Extraordinary Loss
[Include in the description the date of
Commission Authorization to use Acc 182.1
and period of amortization (mo, yr to mo, yr).]
(a)
Total
Amount
of Loss
Losses
Recognised
During Year
(b)
(c)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20 TOTAL
FERC FORM NO. 1 (ED. 12-88)
Page
230a
WRITTEN OFF DURING YEAR
Account
Charged
(d)
Amount
(e)
Balance at
End of Year
(f)
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
UNRECOVERED PLANT AND REGULATORY STUDY COSTS (182.2)
Line
No.
Description of Unrecovered Plant
and Regulatory Study Costs [Include
in the description of costs, the date of
Commission Authorization to use Acc 182.2
and period of amortization (mo, yr to mo, yr)]
(a)
Total
Amount
of Charges
Costs
Recognised
During Year
(b)
(c)
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49 TOTAL
FERC FORM NO. 1 (ED. 12-88)
Page
230b
WRITTEN OFF DURING YEAR
Balance at
Account
Charged
Amount
End of Year
(d)
(e)
(f)
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial) (1)04/17/2015
An Original
X
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of 2014/Q4
Transmission Service and Generation Interconnection Study Costs
1. Report the particulars (details) called for concerning the costs incurred and the reimbursements received for performing transmission service and
generator interconnection studies.
2. List each study separately.
3. In column (a) provide the name of the study.
4. In column (b) report the cost incurred to perform the study at the end of period.
5. In column (c) report the account charged with the cost of the study.
6. In column (d) report the amounts received for reimbursement of the study costs at end of period.
7. In column (e) report the account credited with the reimbursement received for performing the study.
Reimbursements
Line
Account Credited
Costs Incurred During
Received During
No.
With Reimbursement
Period
Account Charged
Description
the Period
(d)
(e)
(a)
(b)
(c)
1 Transmission Studies
2 AG3-2012-001
4,474 232.2
4,474 232.2
3 AG3-2012-007
4,474 232.2
4,474 232.2
4 AG1-2013-046
536 232.2
536 232.2
5 AG1-2013-047
365 232.2
365 232.2
6 AG3-2013-002
320 232.2
320 232.2
7 AG3-2012-005
418 232.2
418 232.2
8 AG3-2012-006
418 232.2
418 232.2
9 AG1-2014-002
2,175 561.6
10
11
12
13
14
15
16
17
18
19
20
21
Generation Studies
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 1/1-F/3-Q (NEW. 03-07)
Page 231
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
OTHER REGULATORY ASSETS (Account 182.3)
1. Report below the particulars (details) called for concerning other regulatory assets, including rate order docket number, if applicable.
2. Minor items (5% of the Balance in Account 182.3 at end of period, or amounts less than $100,000 which ever is less), may be
grouped by classes.
3. For Regulatory Assets being amortized, show period of amortization.
Line
No.
Description and Purpose of
Other Regulatory Assets
(a)
Balance at
Beginning of
Current
Quarter/Year
(b)
1 2007 Ice Storm Costs
CREDITS
Written off During Written off During
the Quarter/Year
the Period
Account Charged
Amount
(d)
(e)
Debits
(c)
Balance at end of
Current Quarter/Year
(f)
1,497,704
593,253
781,411
716,293
5,290,987
403
354,696
4,936,291
2 Docket No. 08-WSEE-690-ACT 02/25/08
3 Amortization Period (2/09-1/14)
4
5 Depreciation Rate Difference (08/01-03/02)
6 Docket No. 05-WSEE-981-RTS 12/28/05
7 Amortization period (02/06-11/28)
8
9 Retail Energy Cost Adjustment
2,314,288
2,314,288
10 Docket No. 05-WSEE-981-RTS 12/28/05
11
12 Energy Efficiency Rider
2,768,741 440,442
4,422,010
13 Docket No. 11-WSEE-032-TAR
930,908
14
909
15 SmartStar Lawrence
4,972,369
2,218,382
2,256,624
232,967 586
820,468
1,669,123
29,155,643
33,052,460 408
29,155,643
33,052,460
60,156,142
6,062,541 282
8,331,204
57,887,479
16 Docket No. 11-WSEE-610-ACT
17 Amortization period (05/12-04/15)
18
19 Ad Valorem Taxes
20 Docket No. 10-WSEE-362-TAR
21 Amortization periods (2012 and 2013)
22
23 Deferred Future Income Taxes
24
25 Coal Contract Settlements
(
26)
26
26 Docket No. EL94-34-001
27 Amortization period (12/97-12/13)
28
29 2011 Rate Case Expenses
269,474
6,040 928
206,828
68,686
154,452
6,173 928
54,691
105,934
191,540,403
170,993,554 228
28,400,068
334,133,889
4,423,335
2,007,523 230
743,648
5,687,210
51,593,630
39,334 407
17,441,012
34,191,952
94,950,169
478,545,457
30 Docket No. 12-WSEE-112-RTS
31 Amortization period (05/12-04/15)
32
33 2013 Abbreviated Rate Case Expenses
34 Docket No. 13-WSEE-629-RTS
35 Amortization period (12/13-11/16)
36
37 Employee Benefit Costs
38 Docket No. 07-ATMG-387-ACT 01/24/07
39
40 Asset Retirement Obligations
41 Docket No. 05-WSEE-981-RTS 12/28/05
42
43 Pension/OPEB Tracker
44 TOTAL
FERC FORM NO. 1/3-Q (REV. 02-04)
352,566,667
Page
220,928,959
232
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
OTHER REGULATORY ASSETS (Account 182.3)
1. Report below the particulars (details) called for concerning other regulatory assets, including rate order docket number, if applicable.
2. Minor items (5% of the Balance in Account 182.3 at end of period, or amounts less than $100,000 which ever is less), may be
grouped by classes.
3. For Regulatory Assets being amortized, show period of amortization.
Line
No.
Description and Purpose of
Other Regulatory Assets
(a)
Balance at
Beginning of
Current
Quarter/Year
(b)
CREDITS
Written off During Written off During
the Quarter/Year
the Period
Account Charged
Amount
(d)
(e)
Debits
(c)
Balance at end of
Current Quarter/Year
(f)
1 Docket No. 10-WSEE-135-ACT 09/11/09
2 Amortization period (05/12-04/17)
3
4 WattSaver
409,578
1,108,936 182
1,020,355
498,159
34,100
45,050 182
53,283
25,867
44,420
586 182
45,006
537
1,259 182
1,443
353
931,685
1,995,990 182
1,936,616
991,059
631,428
48,032
94,950,169
478,545,457
5 Docket No. 09-WSEE-636-TAR
6
7 Building Operator Certification Program
8 Docket No. 09-WSEE-738-MIS
9
10 Energy Efficiency Educational Programs
11 Docket No. 09-WSEE-986-ACT
12
13 SimpleSavings Program Rider
14 Docket No. 10-WSEE-775-TAR
15
16 Energy Efficiency Demand Response Rider
17 Docket No. 10-WSEE-141-TAR
18
19 Westar Generating Purchased Power
293,491 253,555
385,969
20 Docket No. 05-WSEE-981-RTS 12/28/05
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44 TOTAL
FERC FORM NO. 1/3-Q (REV. 02-04)
352,566,667
Page
220,928,959
232.1
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 232 Line No.: 12 Column: c
The credit to this particular regulatory asset represents the amount to be recovered
Westar Energy in the next 12 months under the Energy Efficiency Rider (Docket No.
11-WSEE-032-TAR).
Schedule Page: 232.1 Line No.: 4 Column: d
The credit to this particular regulatory asset represents the amount to be recovered
Westar Energy in the next 12 months under the Energy Efficiency Rider (Docket No.
11-WSEE-032-TAR).
Schedule Page: 232.1 Line No.: 7 Column: d
The credit to this particular regulatory asset represents the amount to be recovered
Westar Energy in the next 12 months under the Energy Efficiency Rider (Docket No.
11-WSEE-032-TAR).
Schedule Page: 232.1 Line No.: 10 Column: d
The credit to this particular regulatory asset represents the amount to be recovered
Westar Energy in the next 12 months under the Energy Efficiency Rider (Docket No.
11-WSEE-032-TAR).
Schedule Page: 232.1 Line No.: 13 Column: d
The credit to this particular regulatory asset represents the amount to be recovered
Westar Energy in the next 12 months under the Energy Efficiency Rider (Docket No.
11-WSEE-032-TAR).
Schedule Page: 232.1 Line No.: 16 Column: d
The credit to this particular regulatory asset represents the amount to be recovered
Westar Energy in the next 12 months under the Energy Efficiency Rider (Docket No.
11-WSEE-032-TAR).
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
by
by
by
by
by
by
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
MISCELLANEOUS DEFFERED DEBITS (Account 186)
1. Report below the particulars (details) called for concerning miscellaneous deferred debits.
2. For any deferred debit being amortized, show period of amortization in column (a)
3. Minor item (1% of the Balance at End of Year for Account 186 or amounts less than $100,000, whichever is less) may be grouped by
classes.
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
Description of Miscellaneous
Deferred Debits
(a)
Reinsurance for Workers Comp
Railcar Leases
Salary Continuation Plan
Balance at
Beginning of Year
Debits
(b)
(c)
846,388
2,555,526
CREDITS
Account
Charged
(d)
212,609 131,925
3,764,431 151
Amount
(e)
146,657
Balance at
End of Year
(f)
912,340
2,453,768
3,866,189
31,371,185
827,850 426,926
671,356
31,527,679
ONEOK Purchase Power Agreement
Amortization period 10/06-12/15
4,320,671
399,695 425,175
254
3,407,529
1,312,837
MKEC Lease
6,478,963
10,662,633
3,475,352
2,347,484
46,621,807
Corporate-owned Life Insurance
Accrued Tax Receivable
7,659,022 101
48,321,652
647,639 143,926
1,174,126
410
1,174,126
Ironwood Lease
-71,098
88,898 101
17,800
Horizon Wind Gen Interconnect
929,167
1,798,588 549
50,000
2,677,755
9,677
748,632 431
705,492
52,817
Commercial Paper Fees
47 Misc. Work in Progress
Deferred Regulatory Comm.
48
Expenses (See pages 350 - 351)
49 TOTAL
FERC FORM NO. 1 (ED. 12-94)
3,512,377
7,715,975
99,448,634
98,162,751
Page
233
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
FOOTNOTE DATA
Schedule Page: 233 Line No.: 16 Column: b
This represents a temporary difference in our expense of this leased asset.
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
2014/Q4
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
ACCUMULATED DEFERRED INCOME TAXES (Account 190)
1. Report the information called for below concerning the respondent’s accounting for deferred income taxes.
2. At Other (Specify), include deferrals relating to other income and deductions.
Line
No.
Description and Location
Balance of Begining
of Year
(b)
(a)
Balance at End
of Year
(c)
1 Electric
2 Electric:
436,504,152
586,813,634
436,504,152
586,813,634
14,096,712
17,782,348
450,600,864
604,595,982
3
4
5
6
7 Other
8 TOTAL Electric (Enter Total of lines 2 thru 7)
9 Gas
10
11
12
13
14
15 Other
16 TOTAL Gas (Enter Total of lines 10 thru 15
17 Other Non-Utility
18 TOTAL (Acct 190) (Total of lines 8, 16 and 17)
Notes
FERC FORM NO. 1 (ED. 12-88)
Page 234
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
FOOTNOTE DATA
Schedule Page: 234
Line No.: 18
Column: b
2013
End of Year
Business tax credit carryforward
Deferred employee benefit costs
Net operating loss carryforward
Deferred state income taxes
Alternative minimum tax carryforward
Accrued liabilities
Deferred compensation
Other
$ 212,635,333
73,092,424
38,878,326
57,242,791
35,666,053
13,429,537
9,212,610
10,499,816
------------450,656,890
56,026
------------$ 450,600,864
=============
Total gross deferred tax assets
Less: Valuation allowance
Total Deferred Tax Assets*
* Includes deferrals related to other income and deductions
Schedule Page: 234
Line No.: 18
Column: c
2014
End of Year
Business tax credit carryforward
Deferred employee benefit costs
Net operating loss carryforward
Deferred state income taxes
Alternative minimum tax carryforward
Accrued liabilities
Deferred compensation
Other
$ 257,826,655
132,149,953
82,370,436
66,556,880
24,114,524
16,229,780
8,363,797
16,983,957
------------604,595,982
0
------------$ 604,595,982
=============
Total gross deferred tax assets
Less: Valuation allowance
Total Deferred Tax Assets*
* Includes deferrals related to other income and deductions
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
2014/Q4
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
CAPITAL STOCKS (Account 201 and 204)
1. Report below the particulars (details) called for concerning common and preferred stock at end of year, distinguishing separate
series of any general class. Show separate totals for common and preferred stock. If information to meet the stock exchange reporting
requirement outlined in column (a) is available from the SEC 10-K Report Form filing, a specific reference to report form (i.e., year and
company title) may be reported in column (a) provided the fiscal years for both the 10-K report and this report are compatible.
2. Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year.
Line
No.
Class and Series of Stock and
Name of Stock Series
Number of shares
Authorized by Charter
Par or Stated
Value per share
Call Price at
End of Year
(a)
(b)
(c)
(d)
1 Account 201
2 Common Stock
275,000,000
3 TOTAL COMMON STOCK
275,000,000
4
5
6 Account 204
7 Preferred Stock, $100 par,auth. but unissued
600,000
8 Preferred Stock,no par, authorized but unissued
6,000,000
9 SUBTOTAL PREFERRED STOCK
6,600,000
10
11 Account 204
12 Preference Stock authorized but unissued
4,000,000
13 SUBTOTAL PREFERENCE STOCK
4,000,000
14
15 TOTAL PREFERRED AND PREFERENCE STOCK
10,600,000
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
FERC FORM NO. 1 (ED. 12-91)
Page
250
5.00
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
CAPITAL STOCKS (Account 201 and 204) (Continued)
3. Give particulars (details) concerning shares of any class and series of stock authorized to be issued by a regulatory commission
which have not yet been issued.
4. The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or
non-cumulative.
5. State in a footnote if any capital stock which has been nominally issued is nominally outstanding at end of year.
Give particulars (details) in column (a) of any nominally issued capital stock, reacquired stock, or stock in sinking and other funds which
is pledged, stating name of pledgee and purposes of pledge.
OUTSTANDING PER BALANCE SHEET
(Total amount outstanding without reduction
for amounts held by respondent)
Shares
Amount
(e)
(f)
HELD BY RESPONDENT
AS REACQUIRED STOCK (Account 217)
Shares
(g)
Cost
(h)
IN SINKING AND OTHER FUNDS
Shares
(i)
Line
No.
Amount
(j)
1
131,687,454
658,437,270
2
131,687,454
658,437,270
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
FERC FORM NO. 1 (ED. 12-88)
Page
251
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 250 Line No.: 8 Column: a
In 1987, we designated two series (the $2.32 and the $2.23 series) of preferred stock,
without par, under our articles of incorporation. No Stock is currently issued under
these series.
Schedule Page: 250 Line No.: 12 Column: a
In 1987, 1991, and 1992, we designated four series(the 8.70%, 8.50%, 8.50%, and 7.58%
series) of preference stock, without par, under our articles of incorporation. This stock
is subject to prior rights of preferred stock. On February 20, 2012, a Decertification of
Preference Shares was filed with the Kansas Secretary of State's office. There are no
preference shares outstanding.
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
OTHER PAID-IN CAPITAL (Accounts 208-211, inc.)
Report below the balance at the end of the year and the information specified below for the respective other paid-in capital accounts. Provide a
subheading for each account and show a total for the account, as well as total of all accounts for reconciliation with balance sheet, Page 112. Add more
columns for any account if deemed necessary. Explain changes made in any account during the year and give the accounting entries effecting such
change.
(a) Donations Received from Stockholders (Account 208)-State amount and give brief explanation of the origin and purpose of each donation.
(b) Reduction in Par or Stated value of Capital Stock (Account 209): State amount and give brief explanation of the capital change which gave rise to
amounts reported under this caption including identification with the class and series of stock to which related.
(c) Gain on Resale or Cancellation of Reacquired Capital Stock (Account 210): Report balance at beginning of year, credits, debits, and balance at end
of year with a designation of the nature of each credit and debit identified by the class and series of stock to which related.
(d) Miscellaneous Paid-in Capital (Account 211)-Classify amounts included in this account according to captions which, together with brief explanations,
disclose the general nature of the transactions which gave rise to the reported amounts.
Line
No.
Item
(a)
1 Account 209 - Reduction in Par or Stated Value of Capital Stock
2
Amount
(b)
247,368
No changes during 2014.
3 SUBTOTAL - Account 209
247,368
4
5 Account 210 - Gain on Resale of Reacquired Capital Stock
6
6,578,193
No changes during 2014.
7 SUBTOTAL - Account 210
6,578,193
8
9 Account 211 - Miscellaneous Paid-In-Capital
328,011,875
10 2014 Changes to Account 211:
11 Stock Compensation Awards
189,422
12 Deferred Tax APIC Pool
-367,018
13 Paid in Capital - BOD Stock Compensation
944,162
14 SUBTOTAL - Account 211
328,778,441
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 TOTAL
FERC FORM NO. 1 (ED. 12-87)
335,604,002
Page
253
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
CAPITAL STOCK EXPENSE (Account 214)
1. Report the balance at end of the year of discount on capital stock for each class and series of capital stock.
2. If any change occurred during the year in the balance in respect to any class or series of stock, attach a statement giving particulars
(details) of the change. State the reason for any charge-off of capital stock expense and specify the account charged.
Line
No.
1 COMMON STOCK
Class and Series of Stock
(a)
Balance at End of Year
(b)
27,309,251
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22 TOTAL
FERC FORM NO. 1 (ED. 12-87)
27,309,251
Page
254b
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 254 Line No.: 1 Column: b
In connection with the 2014 equity offerings totaling 2,892,476 shares and raising
$82,911,354, capital stock expense increased $1,619,675.
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
LONG-TERM DEBT (Account 221, 222, 223 and 224)
1. Report by balance sheet account the particulars (details) concerning long-term debt included in Accounts 221, Bonds, 222,
Reacquired Bonds, 223, Advances from Associated Companies, and 224, Other long-Term Debt.
2. In column (a), for new issues, give Commission authorization numbers and dates.
3. For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds.
4. For advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate
demand notes as such. Include in column (a) names of associated companies from which advances were received.
5. For receivers, certificates, show in column (a) the name of the court -and date of court order under which such certificates were
issued.
6. In column (b) show the principal amount of bonds or other long-term debt originally issued.
7. In column (c) show the expense, premium or discount with respect to the amount of bonds or other long-term debt originally issued.
8. For column (c) the total expenses should be listed first for each issuance, then the amount of premium (in parentheses) or discount.
Indicate the premium or discount with a notation, such as (P) or (D). The expenses, premium or discount should not be netted.
9. Furnish in a footnote particulars (details) regarding the treatment of unamortized debt expense, premium or discount associated with
issues redeemed during the year. Also, give in a footnote the date of the Commission’s authorization of treatment other than as
specified by the Uniform System of Accounts.
Line
No.
Class and Series of Obligation, Coupon Rate
(For new issue, give commission Authorization numbers and dates)
(a)
Principal Amount
Of Debt issued
(b)
Total expense,
Premium or Discount
(c)
1 221 Bonds
2 5.15% First Mortgage Bonds, due 2017
125,000,000
1,049,478
125,000,000
1,299,478
250,000,000
2,930,177
3
295,000 D
4 5.95% First Mortgage Bonds, due 2035
5
1,151,250 D
6 5.10% First Mortgage Bonds, due 2020
7
630,000 D
8 5.875% First Mortgage Bonds, due 2036
150,000,000
3,422,902
45,000,000
866,228
30,500,000
578,933
250,000,000
2,439,154
300,000,000
2,553,013
550,000,000
36,155,664
430,000,000
5,898,838
250,000,000
3,336,866
2,505,500,000
75,355,981
9
91,500 D
10 St. Mary's PCB variable, due 2032
11
12 Wamego PCB variable, due 2032
13
14 6% First Mortgage Bonds, due 2014
15
1,385,000 D
16 8.625% First Mortgage Bonds, due 2018
17
2,478,000 D
18 4.125% First Mortgage Bonds, due 2042
19
1,862,000 D
20 4.100% First Mortgage Bonds, due 2043
21
6,927,500 D
22 4.625% First Mortgage Bonds, due 2043
23
5,000 D
24 SUBTOTAL Account 221
25
26
27
28
29
30
31
32
33 TOTAL
FERC FORM NO. 1 (ED. 12-96)
2,505,500,000
Page
256
75,355,981
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
LONG-TERM DEBT (Account 221, 222, 223 and 224) (Continued)
10. Identify separate undisposed amounts applicable to issues which were redeemed in prior years.
11. Explain any debits and credits other than debited to Account 428, Amortization and Expense, or credited to Account 429, Premium
on Debt - Credit.
12. In a footnote, give explanatory (details) for Accounts 223 and 224 of net changes during the year. With respect to long-term
advances, show for each company: (a) principal advanced during year, (b) interest added to principal amount, and (c) principle repaid
during year. Give Commission authorization numbers and dates.
13. If the respondent has pledged any of its long-term debt securities give particulars (details) in a footnote including name of pledgee
and purpose of the pledge.
14. If the respondent has any long-term debt securities which have been nominally issued and are nominally outstanding at end of
year, describe such securities in a footnote.
15. If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest
expense in column (i). Explain in a footnote any difference between the total of column (i) and the total of Account 427, interest on
Long-Term Debt and Account 430, Interest on Debt to Associated Companies.
16. Give particulars (details) concerning any long-term debt authorized by a regulatory commission but not yet issued.
Nominal Date
of Issue
(d)
Date of
Maturity
(e)
AMORTIZATION PERIOD
Date From
(f)
Date To
(g)
Outstanding
(Total amount outstanding without
reduction for amounts held by
respondent)
(h)
Line
No.
Interest for Year
Amount
(i)
1
2005
01/01/17
01/18/05
01/01/17
125,000,000
6,437,500
2005
01/01/35
01/18/05
01/01/35
125,000,000
7,437,500
2
3
4
5
2005
07/15/20
06/30/05
07/15/20
250,000,000
12,750,000
6
7
2005
07/15/36
06/30/05
07/15/36
150,000,000
8,812,500
8
9
1994
04/15/32
04/28/94
04/15/32
45,000,000
46,023
10
1994
04/15/32
04/28/94
04/15/32
30,500,000
33,014
12
11
13
2004
07/01/14
06/17/04
07/01/14
7,500,000
14
2008
12/01/18
11/25/08
12/01/18
300,000,000
25,875,000
16
2012
03/01/42
03/01/12
03/01/42
550,000,000
22,687,500
18
2013
04/01/43
03/28/13
04/01/43
430,000,000
14,780,500
20
2013
09/01/43
08/19/13
09/01/43
250,000,000
11,562,500
22
2,255,500,000
117,922,037
15
17
19
21
23
24
25
26
27
28
29
30
31
32
2,255,500,000
FERC FORM NO. 1 (ED. 12-96)
Page 257
117,922,037
33
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 256 Line No.: 10 Column: a
Market-Adjusted Tax Exempt Securities every 35 days. At December 31, 2014 the
Schedule Page: 256 Line No.: 12 Column: a
Market-Adjusted Tax Exempt Securities every 35 days. At December 31, 2014 the
FERC FORM NO. 1 (ED. 12-87)
Interest rate is reset via an auction process
interest rate on this bond was 0.06%.
Interest rate is reset via an auction process
interest rate on this bond was 0.08%.
Page 450.1
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES
1. Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show
computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for
the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount.
2. If the utility is a member of a group which files a consolidated Federal tax return, reconcile reported net income with taxable net income as if a
separate return were to be field, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State names of group
member, tax assigned to each group member, and basis of allocation, assignment, or sharing of the consolidated tax among the group members.
3. A substitute page, designed to meet a particular need of a company, may be used as Long as the data is consistent and meets the requirements of
the above instructions. For electronic reporting purposes complete Line 27 and provide the substitute Page in the context of a footnote.
Particulars (Details)
Line
No.
(a)
1 Net Income for the Year (Page 117)
Amount
(b)
313,258,977
2
3
4 Taxable Income Not Reported on Books
5 Connection Fees/CIAC
5,409,467
6 Salvage
54,672
7
8
9 Deductions Recorded on Books Not Deducted for Return
10 Book Depreciation
144,725,132
11 Non Deductible Income Taxes
98,346,833
12 Regulatory Energy Cost Adjustment
36,558,692
13 Other (1)
75,995,567
14 Income Recorded on Books Not Included in Return
15 Earnings of Subsidiaries
134,719,237
16 Allowance for Funds Used During Construction
3,538,892
17 Other (2)
2,919,442
18
19 Deductions on Return Not Charged Against Book Income
20 Accelerated Tax Depreciation
443,691,419
21 Repairs Capitalized on Books
79,761,048
22 Partnership Book Tax Income Difference
38,421,071
23 Removal Costs
6,174,540
24 Other (3)
17,399,216
25
26
27 Federal Tax Net Income
-52,275,525
28 Show Computation of Tax:
29 Tax (35% of 52,275,525)
-18,296,434
30 Deferred Net Operating Loss
18,296,434
31 Other Federal Income Tax Adjustments
-297,586
32
33
34
35 Total Federal Income Tax Charged to Accrual
-297,586
36
37
38
39
40
41
42
43
44
FERC FORM NO. 1 (ED. 12-96)
Page
261
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
FOOTNOTE DATA
Schedule Page: 261 Line No.: 13 Column: b
Deductions Recorded on Books Not Deducted for Return - Other
Net pension contribution
Amortization of assets
Deferred compensation
Amortization of regulatory assets and liab
Software amortization
Bond premium and debt costs
Depreciation to clearing
Lobbying meals, and miscellaneous
Charitable contribution carryforward
Amortization of storm costs
Accrued vacation pay
Insurance reserves
Leasehold amortization
Compensation expense
Non deductible penalties
Bad debts
Inventory obsofescence
Accrued legal Fees
$
20,448,047
11,895,014
11,578,960
11,011,128
9,544,779
4,606,120
1,032,422
957,690
883,368
767,867
710,037
696,781
580,335
508,845
395,099
266,023
96,967
16,085
------------$ 75,995,567
=============
Schedule Page: 261 Line No.: 17 Column: b
Income recorded on books not included in return - other
Mark to market adjustment
Sale of oil
Company owned life insurance
Intercompany transactions
Wind farm agreements
Investment income (net)
Fly ash contract
$
1,689,863
414,244
365,229
141,657
122,045
111,404
75,000
------------$
2,919,442
=============
Schedule Page: 261 Line No.: 24 Column: b
Deductions on return not charges against book income - other
Deductible lease payments
Software consulting
Ad valorem tax adjustment
ESOP dividends
Severance payouts
Energy center railcar lease
FERC FORM NO. 1 (ED. 12-87)
$
5,875,179
5,745,596
3,896,817
817,384
702,496
361,744
------------$ 17,399,216
=============
Page 450.1
2014/Q4
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR
1. Give particulars (details) of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during
the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. If the
actual, or estimated amounts of such taxes are know, show the amounts in a footnote and designate whether estimated or actual amounts.
2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.)
Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes.
3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accounts other
than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
Line
No.
Kind of Tax
(See instruction 5)
(a)
BALANCE AT BEGINNING OF YEAR
Taxes Accrued
Prepaid Taxes
(Account 236)
(Include in Account 165)
(b)
(c)
Taxes
Charged
During
Year
(d)
Taxes
Paid
During
Year
(e)
Adjustments
(f)
1 FEDERAL:
2
3 Income
11,019,724
-297,586
-109,624
4 Social Security
237,972
13,445,968
15,382,152
1,968,598
5 Unemployment
2,440
83,575
108,129
26,517
11,260,136
13,231,957
15,490,281
1,885,491
13 Income
638,200
-563,881
326,384
-20,024
14 Operating Tax Reserve
740,000
20
20
6
7
8
9 SUBTOTAL - FEDERAL
10
11 MISSOURI:
12
15 Unemployment
16 Compensating Use
5,650
430,833
552,709
779,180
4,065,208
4,420,482
138,216
17 Workers' Compensation
18 Other Taxes Accrued
493,859
820,048
938,240
19
20
21 SUBTOTAL - MISSOURI
2,163,030
3,932,180
5,793,454
41,008,174
88,985,537
85,699,519
41,008,174
88,985,537
85,699,519
54,431,340
106,149,674
106,983,254
2,823,731
54,431,340
106,149,674
106,983,254
2,823,731
22
23 LOCAL:
24
25 Ad Valorem
26
27
28
29
30 SUBTOTAL - LOCAL
31
32 TOTAL
33
34
35
36
37
38
39
40
41 TOTAL
FERC FORM NO. 1 (ED. 12-96)
Page
262
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR (Continued)
5. If any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately for each tax year,
identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments
by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending
transmittal of such taxes to the taxing authority.
8. Report in columns (i) through (l) how the taxes were distributed. Report in column (I) only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations. Report in column (l) the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2. Also shown in column (l) the taxes charged to utility plant or other balance sheet accounts.
9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
BALANCE AT END OF YEAR
Prepaid Taxes
(Taxes accrued
(Incl. in Account 165)
Account 236)
(g)
(h)
DISTRIBUTION OF TAXES CHARGED
Extraordinary Items
Electric
(Account 408.1, 409.1)
(Account 409.3)
(i)
(j)
Adjustments to Ret.
Earnings (Account 439)
(k)
Other
(l)
Line
No.
1
2
10,612,514
-11,803,672
11,506,086
3
270,386
9,510,657
3,935,311
4
4,403
-381,076
464,651
5
6
7
8
10,887,303
-2,674,091
15,906,048
9
10
11
12
-272,089
-3,038,308
740,000
20
21,990
430,833
2,474,427
14
15
423,906
326,189
13
4,065,208
16
37,497
-37,497
17
20,265
-20,265
18
19
20
1,239,996
-2,549,693
6,481,873
21
22
23
24
44,294,192
85,088,720
3,896,817
25
26
27
28
29
44,294,192
85,088,720
3,896,817
30
31
56,421,491
79,864,936
26,284,738
32
33
34
35
36
37
38
39
40
56,421,491
FERC FORM NO. 1 (ED. 12-96)
79,864,936
Page
26,284,738
263
41
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
FOOTNOTE DATA
Schedule Page: 262
Line No.: 3
Column: f
Line No.: 4
Column: f
Reclass to APIC
Schedule Page: 262
Intercompany Allocations
Schedule Page: 262
Line No.: 5
Column: f
Intercompany Allocations
Schedule Page: 262 Line No.: 13
Reclass to APIC
Income tax refund
Column: f
$
(23,576)
3,552
------------$
(20,024)
=============
Total Adjustment
Schedule Page: 262
Line No.: 15
Column: f
Intercompany Allocations
Schedule Page: 262
232.2
Line No.: 18
FERC FORM NO. 1 (ED. 12-87)
Column: f
Page 450.1
2014/Q4
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
(2)
A Resubmission
/ /
ACCUMULATED DEFERRED INVESTMENT TAX CREDITS (Account 255)
Year/Period of Report
2014/Q4
End of
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
Report below information applicable to Account 255. Where appropriate, segregate the balances and transactions by utility and
nonutility operations. Explain by footnote any correction adjustments to the account balance shown in column (g).Include in column (i)
the average period over which the tax credits are amortized.
Line
No.
Account
Subdivisions
(a)
Balance at Beginning
of Year
(b)
Deferred for Year
Account No.
Amount
(d)
(c)
Allocations to
Current Year's Income
Account No.
Amount
(e)
(f)
Adjustments
(g)
1 Electric Utility
2 3%
2,675
411.4
325
3 4%
41,663
411.4
7,809
12,389,868
411.4
1,234,698
4 7%
5 10%
6 State ITC
147,154,736
21,901,651
7
8 TOTAL
159,588,942
1,242,832
9 Other (List separately
and show 3%, 4%, 7%,
10% and TOTAL)
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
FERC FORM NO. 1 (ED. 12-89)
Page
266
21,901,651
Date of Report
Year/Period of Report
(Mo, Da, Yr)
2014/Q4
End of
(2)
A Resubmission
/ /
ACCUMULATED DEFERRED INVESTMENT TAX CREDITS (Account 255) (continued)
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
Balance at End
of Year
(h)
Average Period
of Allocation
to Income
(i)
ADJUSTMENT EXPLANATION
Line
No.
1
2
3
4
5
6
7
8
9
2,350
33,854
11,155,170
169,056,387
180,247,761
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
FERC FORM NO. 1 (ED. 12-89)
Page 267
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
FOOTNOTE DATA
Schedule Page: 266
Line No.: 6
Column: g
Kansas High Performance Incentive Program Investment Tax Credits
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
OTHER DEFFERED CREDITS (Account 253)
1. Report below the particulars (details) called for concerning other deferred credits.
2. For any deferred credit being amortized, show the period of amortization.
3. Minor items (5% of the Balance End of Year for Account 253 or amounts less than $100,000, whichever is greater) may be grouped by classes.
Description and Other
Deferred Credits
Line
No.
(a)
1 Lost Shareholder Dividend Liab
Balance at
Beginning of Year
(b)
31,752
DEBITS
Contra
Account
(c)
131
Balance at
End of Year
Credits
Amount
(d)
(f)
(e)
39,812
8,060
2
3 Board of Directors - Deferred Comp
1,403,305
142,773
1,546,078
224,665
458,272
4
5 Workers Compensation
587,506
925
353,899
242,431
206,665
1,843,562
25,959
182
13,544
12,415
383,051
182
155,197
188
228,042
232
2,121,600
3,753,600
1,632,000
182
1,912,176
6
7 Special Agreements
2,050,227
8
9 Equity Cost of Capital
10
2007 Ice Storm
11 Amortization period (03/09-02/14)
12
13 Equity Cost of Capital
14
Stateline
15
16 C3 Software Fees
17 Amortization period (05/04-04/13)
18
19 Pension/OPEB Difference
5,344,649
3,432,473
20
21 Kay Wind Performancy Security
2,000,000
2,000,000
4,000,000
6,129,286
13,152,842
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47 TOTAL
FERC FORM NO. 1 (ED. 12-94)
11,826,449
4,802,893
Page
269
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 269 Line No.: 21 Column: b
The beginning of year balance was reported in 2013 under the heading of Fly Ash Contact.
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
ACCUMULATED DEFERRED INCOME TAXES - ACCELERATED AMORTIZATION PROPERTY (Account 281)
1. Report the information called for below concerning the respondent’s accounting for deferred income taxes rating to amortizable
property.
2. For other (Specify),include deferrals relating to other income and deductions.
CHANGES DURING YEAR
Line
No.
Account
Balance at
Beginning of Year
(a)
(b)
Amounts Debited
to Account 410.1
(c)
1 Accelerated Amortization (Account 281)
2 Electric
3 Defense Facilities
4 Pollution Control Facilities
34,599,581
7,717,388
34,599,581
7,717,388
34,599,581
7,717,388
28,462,929
6,351,479
6,136,652
1,365,909
5 Other (provide details in footnote):
6
7
8 TOTAL Electric (Enter Total of lines 3 thru 7)
9 Gas
10 Defense Facilities
11 Pollution Control Facilities
12 Other (provide details in footnote):
13
14
15 TOTAL Gas (Enter Total of lines 10 thru 14)
16
17 TOTAL (Acct 281) (Total of 8, 15 and 16)
18 Classification of TOTAL
19 Federal Income Tax
20 State Income Tax
21 Local Income Tax
NOTES
FERC FORM NO. 1 (ED. 12-96)
Page 272
Amounts Credited
to Account 411.1
(d)
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
ACCUMULATED DEFERRED INCOME TAXES _ ACCELERATED AMORTIZATION PROPERTY (Account 281) (Continued)
3. Use footnotes as required.
CHANGES DURING YEAR
Amounts Debited Amounts Credited
to Account 410.2
to Account 411.2
(e)
(f)
ADJUSTMENTS
Debits
Account
Credited
(g)
Credits
Account
Debited
(i)
Amount
(h)
Amount
(j)
Balance at
End of Year
Line
No.
(k)
1
2
3
410.1
1,342
42,315,627
4
5
6
7
1,342
42,315,627
8
9
10
11
12
13
14
15
16
1,342
42,315,627
17
18
1,105
34,813,303
19
237
7,502,324
20
21
NOTES (Continued)
FERC FORM NO. 1 (ED. 12-96)
Page
273
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
ACCUMULATED DEFFERED INCOME TAXES - OTHER PROPERTY (Account 282)
1. Report the information called for below concerning the respondent’s accounting for deferred income taxes rating to property not
subject to accelerated amortization
2. For other (Specify),include deferrals relating to other income and deductions.
CHANGES DURING YEAR
Line
No.
Account
Balance at
Beginning of Year
(a)
(b)
Amounts Debited
to Account 410.1
(c)
Amounts Credited
to Account 411.1
(d)
1 Account 282
2 Electric
751,132,042
175,755,444
29,610,492
175,755,444
29,610,492
782,051,551
175,755,444
29,610,492
11 Federal Income Tax
646,279,993
144,496,743
24,268,364
12 State Income Tax
135,771,558
31,258,701
5,342,128
3 Gas
4 Other (Define) - Steam Heat
12,074
5 TOTAL (Enter Total of lines 2 thru 4)
751,144,116
6
7 Regulatory Assets and Liabilit
30,907,435
8
9 TOTAL Account 282 (Enter Total of lines 5 thru
10 Classification of TOTAL
13 Local Income Tax
NOTES
FERC FORM NO. 1 (ED. 12-96)
Page
274
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282) (Continued)
3. Use footnotes as required.
CHANGES DURING YEAR
Amounts Debited Amounts Credited
to Account 410.2
to Account 411.2
(e)
(f)
ADJUSTMENTS
Debits
Account
Credited
(g)
Amount
(h)
Credits
Account
Debited
(i)
Amount
(j)
Balance at
End of Year
Line
No.
(k)
1
3,012,763
11,638,344
905,902,575
2
3
12,074
4
11,638,344
905,914,649
5
813,135
24,794,645
9,938,688
12,451,479
930,709,294
8,129,421
10,247,680
768,626,631
11
1,809,267
2,203,799
162,082,663
12
3,012,763
6
182.3
6,925,925254.0
7
8
9
10
13
NOTES (Continued)
FERC FORM NO. 1 (ED. 12-96)
Page
275
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
FOOTNOTE DATA
Schedule Page: 274
Account 411.1
Account 254
Line No.: 2
Column: g
$
1,708,383
1,304,380
------------$
3,012,763
=============
Total
Schedule Page: 274
Account 401.1
Account 182.3
Account 254
Line No.: 2
Column: i
$
8,790,693
2,815,315
32,336
------------$ 11,638,344
=============
Total
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
2014/Q4
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
ACCUMULATED DEFFERED INCOME TAXES - OTHER (Account 283)
1. Report the information called for below concerning the respondent’s accounting for deferred income taxes relating to amounts
recorded in Account 283.
2. For other (Specify),include deferrals relating to other income and deductions.
Line
No.
Balance at
Beginning of Year
(b)
Account
(a)
CHANGES DURING YEAR
Amounts Debited
Amounts Credited
to Account 410.1
to Account 411.1
(c)
(d)
1 Account 283
2 Electric
3
173,502,942
4,454,984
-63,929,434
173,502,942
4,454,984
-63,929,434
180,462,498
4,454,984
-63,929,434
165,507,931
3,666,491
-53,971,002
14,954,567
788,493
-9,958,432
4
5
6
7
8
9 TOTAL Electric (Total of lines 3 thru 8)
10 Gas
11
12
13
14
15
16
17 TOTAL Gas (Total of lines 11 thru 16)
18
Other: Non-Util
6,959,556
19 TOTAL (Acct 283) (Enter Total of lines 9, 17 and 18)
20 Classification of TOTAL
21 Federal Income Tax
22 State Income Tax
23 Local Income Tax
NOTES
FERC FORM NO. 1 (ED. 12-96)
Page
276
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) (Continued)
3. Provide in the space below explanations for Page 276 and 277. Include amounts relating to insignificant items listed under Other.
4. Use footnotes as required.
CHANGES DURING YEAR
Amounts Debited Amounts Credited
to Account 410.2
to Account 411.2
(e)
(f)
ADJUSTMENTS
Debits
Account
Credited
(g)
Credits
Account
Debited
(i)
Amount
(h)
Amount
(j)
Balance at
End of Year
(k)
Line
No.
1
2
254
853,403
2,129,817
243,163,774
3
4
5
6
7
8
853,403
2,129,817
243,163,774
9
10
11
12
13
14
15
16
17
597,139
14,502
597,139
14,502
853,403
2,129,817
7,542,193
18
250,705,967
19
20
491,451
11,822
702,358
1,752,859
224,675,554
21
105,688
2,680
151,045
376,958
26,030,413
22
23
NOTES (Continued)
FERC FORM NO. 1 (ED. 12-96)
Page
277
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
FOOTNOTE DATA
Schedule Page: 276
Account 182.3
Account 410.1
Account 411.1
Account 254
Line No.: 3
Column: i
$
1,841,947
183,524
83,189
21,157
------------$
2,129,817
=============
Total
Schedule Page: 276
Line No.: 19
Column: b
2013
End of Year
Deferred employee benefit costs
Deferred state income taxes
Debt reacquisition costs
Storm costs
Pension expense tracker
Amounts due from customers for future income taxes, net
Other
Total
Schedule Page: 276
Line No.: 19
$
73,092,424
51,504,158
16,154,435
13,783,614
11,665,012
7,526,931
6,735,924
------------$ 180,462,498
=============
Column: k
2014
End of Year
Deferred employee benefit costs
Deferred state income taxes
Debt reacquisition costs
Storm costs
Amounts due from customers for future income taxes, net
Pension expense tracker
Other
Total
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
$ 132,149,953
59,169,736
14,332,714
10,179,471
8,536,631
7,807,043
18,530,419
------------$ 250,705,967
=============
2014/Q4
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
X An Original
(1)
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
OTHER REGULATORY LIABILITIES (Account 254)
1. Report below the particulars (details) called for concerning other regulatory liabilities, including rate order docket number, if applicable.
2. Minor items (5% of the Balance in Account 254 at end of period, or amounts less than $100,000 which ever is less), may be grouped
by classes.
3. For Regulatory Liabilities being amortized, show period of amortization.
Line
No.
Description and Purpose of
Other Regulatory Liabilities
(a)
1 Deferred Income Taxes
Balance at Begining
of Current
Quarter/Year
DEBITS
Account
Credited
(c)
(b)
10,217,277
282
15,413,837
440,442,444
Credits
Amount
(d)
(e)
Balance at End
of Current
Quarter/Year
(f)
813,135
2,104,291
11,508,433
18,153,103
21,690,387
18,951,121
1,648,511
12,724,674
17,178,247
11,639,726
2
3 Retail Energy Cost Adjustment
4 Docket No. 05-WSEE-981-RTS 12/28/05
449
5
6 Kansas High Performance Incentive
11,076,163
7 Tax Credits
8 Docket No. 08-WSEE-1041-RTS
9
10 AFUDC Credits
6,150,829
403
11,689,350
948,437
421
414,244
11
12 Gain on Sale of #6 Oil
534,193
13 Docket No. 12-WSEE-112-RTS
14 Amortization period (05/12-04/15)
15
16 Westar Generating Purchase Power
17 Docket No. 02-WSRE-692-ACT
4,376,936
4,376,936
18
19 Mark to Market Gains Derivative Instruments
2,568,608
20 Docket No. 05-WSEE-981-RTS 12/28/05
175,244
1,070,673
1,497,935
186
21
22 Pension/OPEB Tracker
18,999,583
407
10,911,833
2,784,091
451
106,060
7,385,398
15,473,148
23 Docket No. 10-WSEE-135-ACT 09/11/09
24 Amortization period (05/12-04/17)
25
26 Aquila Consent Fee
2,678,031
27 Docket No. 08-WSEE-1041-RTS
28 Amortization period (04/07-03/40)
29
30
31
32
33
34
35
36
37
38
39
40
41 TOTAL
FERC FORM NO. 1/3-Q (REV 02-04)
68,158,825
Page
278
43,585,660
54,383,770
78,956,935
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
FOOTNOTE DATA
Schedule Page: 278 Line No.: 1 Column: b
Ending Balance 2013
$
8,135,199
Reclass
2,082,078
Beginning Balance 2014
10,217,277
Schedule Page: 278 Line No.: 10 Column: b
Ending Balance 2013
$
8,232,907
Reclass
(2,082,078)
Beginning Balance 2014
6,150,829
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
ELECTRIC OPERATING REVENUES (Account 400)
1. The following instructions generally apply to the annual version of these pages. Do not report quarterly data in columns (c), (e), (f), and (g). Unbilled revenues and MWH
related to unbilled revenues need not be reported separately as required in the annual version of these pages.
2. Report below operating revenues for each prescribed account, and manufactured gas revenues in total.
3. Report number of customers, columns (f) and (g), on the basis of meters, in addition to the number of flat rate accounts; except that where separate meter readings are added
for billing purposes, one customer should be counted for each group of meters added. The -average number of customers means the average of twelve figures at the close of
each month.
4. If increases or decreases from previous period (columns (c),(e), and (g)), are not derived from previously reported figures, explain any inconsistencies in a footnote.
5. Disclose amounts of $250,000 or greater in a footnote for accounts 451, 456, and 457.2.
Line
No.
Operating Revenues Year
to Date Quarterly/Annual
(b)
Title of Account
(a)
Operating Revenues
Previous year (no Quarterly)
(c)
1 Sales of Electricity
2 (440) Residential Sales
414,863,776
381,302,027
4 Small (or Comm.) (See Instr. 4)
424,498,783
389,830,594
5 Large (or Ind.) (See Instr. 4)
167,414,585
147,655,673
8,000,740
7,254,957
1,014,777,884
926,043,251
356,711,496
321,540,168
1,371,489,380
1,247,583,419
35,754,730
3,800,415
1,335,734,650
1,243,783,004
16 (450) Forfeited Discounts
1,675,829
1,588,773
17 (451) Miscellaneous Service Revenues
1,613,813
1,998,992
4,457,161
4,187,529
300,627
33,439
131,628,116
109,941,524
139,675,546
117,750,257
1,475,410,196
1,361,533,261
3 (442) Commercial and Industrial Sales
6 (444) Public Street and Highway Lighting
7 (445) Other Sales to Public Authorities
8 (446) Sales to Railroads and Railways
9 (448) Interdepartmental Sales
10 TOTAL Sales to Ultimate Consumers
11 (447) Sales for Resale
12 TOTAL Sales of Electricity
13 (Less) (449.1) Provision for Rate Refunds
14 TOTAL Revenues Net of Prov. for Refunds
15 Other Operating Revenues
18 (453) Sales of Water and Water Power
19 (454) Rent from Electric Property
20 (455) Interdepartmental Rents
21 (456) Other Electric Revenues
22 (456.1) Revenues from Transmission of Electricity of Others
23 (457.1) Regional Control Service Revenues
24 (457.2) Miscellaneous Revenues
25
26 TOTAL Other Operating Revenues
27 TOTAL Electric Operating Revenues
FERC FORM NO. 1/3-Q (REV. 12-05)
Page
300
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
ELECTRIC OPERATING REVENUES (Account 400)
6. Commercial and industrial Sales, Account 442, may be classified according to the basis of classification (Small or Commercial, and Large or Industrial) regularly used by the
respondent if such basis of classification is not generally greater than 1000 Kw of demand. (See Account 442 of the Uniform System of Accounts. Explain basis of classification
in a footnote.)
7. See pages 108-109, Important Changes During Period, for important new territory added and important rate increase or decreases.
8. For Lines 2,4,5,and 6, see Page 304 for amounts relating to unbilled revenue by accounts.
9. Include unmetered sales. Provide details of such Sales in a footnote.
AVG.NO. CUSTOMERS PER MONTH
MEGAWATT HOURS SOLD
Year to Date Quarterly/Annual
Amount Previous year (no Quarterly)
(d)
Current Year (no Quarterly)
(f)
(e)
Previous Year (no Quarterly)
(g)
Line
No.
1
3,434,301
3,409,863
324,880
323,581
2
3
4,401,425
4,381,664
48,361
48,268
4
2,086,189
1,983,050
1,231
1,245
5
51,480
51,798
6
7
8
9
9,973,395
9,826,375
374,472
373,094
10
8,558,321
7,657,999
30
57
11
18,531,716
17,484,374
374,502
373,151
12
13
18,531,716
17,484,374
Line 12, column (b) includes $
525,000
of unbilled revenues.
Line 12, column (d) includes
-13,000
MWH relating to unbilled revenues
FERC FORM NO. 1/3-Q (REV. 12-05)
Page
301
374,502
373,151
14
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
REGIONAL TRANSMISSION SERVICE REVENUES (Account 457.1)
1. The respondent shall report below the revenue collected for each service (i.e., control area administration, market administration,
etc.) performed pursuant to a Commission approved tariff. All amounts separately billed must be detailed below.
Line
No.
Description of Service
(a)
Balance at End of
Quarter 1
(b)
Balance at End of
Quarter 2
(c)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
TOTAL
FERC FORM NO. 1/3-Q (NEW. 12-05)
Page
302
Balance at End of
Quarter 3
(d)
Balance at End of
Year
(e)
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
SALES OF ELECTRICITY BY RATE SCHEDULES
1. Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per
customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Pages 310-311.
2. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page
300-301. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each
applicable revenue account subheading.
3. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential
schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported
customers.
4. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12
if all billings are made monthly).
5. For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto.
6. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Revenue
Average Number
KWh of Sales
Revenue Per
MWh Sold
Line Number and Title of Rate schedule
KWh Sold
Per Customer
of Customers
No.
(a)
(b)
(c)
(e)
(f)
(d)
1 (440) Residential Sales
2 RS Standard
3 PM Peak Management
3,273,415
396,059,514
317,216
10,319
0.1210
165,769
17,885,318
7,651
21,666
0.1079
13
9,000
0.1224
10,571
4 Renewable Energy
5 TOU Time of Use
1,234
117
14,323
6 Amortization of Reg Liab
541,331
7 Revenue Energy Efficiency Progr
8 Unbilled Revenue Accrual
-16,944
-5,000
379,000
3,434,301
414,863,776
324,880
12 PS-R Restricted Service to Scho
162,708
14,636,126
648
251,093
0.0900
13 PSTE-R Restricted Service to Sc
28,414
2,470,929
63
451,016
0.0870
1,995,562
164,762,286
649
3,074,826
0.0826
215,014
17,128,745
8
26,876,750
0.0797
2,376
207,228
2
1,188,000
0.0872
1,866,451
209,884,373
46,134
40,457
0.1125
9
TOTAL (440)
-0.0758
0.1208
10
11 (442) Commercial Sales
14 MGS Medium General Service
15 HLF High Load Factor
16 GSS Generation Substition Serv
17 SGS Small General Service
18 RITODS Religious Time of Day
3,555
385,876
49
72,551
0.1085
19 ST Short Term
3,841
575,152
659
5,829
0.1497
20 PAL Private Area Lighting
77,022
9,210,601
21 SES Standard Educ Services
52,482
4,631,414
149
352,228
0.0882
48,361
91,012
0.0964
0.1196
22 Renewable Energy
23 Amortization of Reg Liab
620,557
24 Revenue Energy Efficiency Prog
25 Unbilled Revenue Accrual
26
TOTAL COMMERCIAL
-14,504
-6,000
4,401,425
424,498,783
27
28 (442) Industrial Sales
29 LTM Large Tire Mfg.
131,256
8,689,941
1
131,256,000
0.0662
30 ICS Interruptible Contract Ser
42,130
3,066,194
1
42,130,000
0.0728
31 RPS Restricted Peak Service
5,254
467,850
4
1,313,500
0.0890
800,164
62,029,295
35
22,861,829
0.0775
1,021,468
83,034,109
165
6,190,715
0.0813
87,891
9,556,251
1,018
86,337
0.1087
26
4,296
7
3,714
0.1652
32 HLF High Load Factor
33 MGS Medium General Service
34 SGS Small General Service
35 ST Short Term
36 Renewable Energy
145,534
37 Amortization of Reg Liab
297,441
38 Revenue Energy Efficiency Prog
39 Unbilled Revenue Accrual
40
41
42
43
TOTAL INDUSTRIAL
TOTAL Billed
Total Unbilled Rev.(See Instr. 6)
TOTAL
FERC FORM NO. 1 (ED. 12-95)
-22,326
-2,000
146,000
2,086,189
167,414,585
1,231
1,694,711
0.0802
9,986,395
-13,000
9,973,395
1,014,252,884
525,000
1,014,777,884
374,472
0
374,472
26,668
0
26,633
0.1016
-0.0404
0.1017
Page
304
-0.0730
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
SALES OF ELECTRICITY BY RATE SCHEDULES
1. Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per
customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Pages 310-311.
2. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page
300-301. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each
applicable revenue account subheading.
3. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential
schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported
customers.
4. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12
if all billings are made monthly).
5. For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto.
6. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Revenue
Average Number
KWh of Sales
Revenue Per
MWh Sold
Line Number and Title of Rate schedule
KWh Sold
Per Customer
of Customers
No.
(a)
(b)
(c)
(e)
(f)
(d)
1
2 (444) Public Street Lighting
3 SL Street Lighting
4 TS Traffic Signal Service
47,615
7,548,262
0.1585
3,865
444,864
0.1151
5 Amortization of Reg Liab
6
TOTAL (444)
7,614
51,480
8,000,740
9,986,395
-13,000
9,973,395
1,014,252,884
525,000
1,014,777,884
0.1554
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
TOTAL Billed
Total Unbilled Rev.(See Instr. 6)
TOTAL
FERC FORM NO. 1 (ED. 12-95)
Page
304.1
374,472
0
374,472
26,668
0
26,633
0.1016
-0.0404
0.1017
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
FOOTNOTE DATA
Schedule Page: 304 Line No.: 20 Column: d
Duplicate Customers- Excluded from totals.
Schedule Page: 304 Line No.: 22 Column: d
Duplicate Customers- Excluded from totals.
Schedule Page: 304 Line No.: 36 Column: d
Duplicate Customers- Excluded from totals.
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SALES FOR RESALE (Account 447)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the
supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
FERC Rate
Schedule or
Tariff Number
(c)
Vol. 20
1 City of Alma, KS
Statistical
Classification
(b)
RQ
2 City of Altamont, KS
IF
(1)
3 City of Burlingame, KS
AD
350
4 Doniphan Electric Cooperative
RQ
5 City of Elwood,KS
6 City of Enterprise, KS
Line
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Actual Demand (MW)
Average
Monthly Billing
Average
Average
Monthly NCP Demand Monthly CP Demand
Demand (MW)
(d)
(e)
(f)
2.302
2.491
2.302
2.715
1.816
1.703
326
3.775
3.941
3.775
RQ
Vol. 20
1.456
1.532
1.456
RQ
Vol. 20
0.916
1.049
1.051
7 City of Herington, KS
RQ
Vol. 20
4.285
4.356
4.285
8 Kansas Electric Power Cooperative
RQ
301
160.150
137.478
129.557
9 Kaw Valley Electric Cooperative
RQ
327
30.616
32.365
30.616
10 Kaw Valley Electric Cooperative
AD
327
11 City of Lindsborg, KS
RQ
Vol. 20
4.707
5.808
5.764
12 City of Morrill, KS
RQ
Vol. 20
0.266
0.278
0.266
13 City of Muscotah, KS
RQ
Vol. 20
0.206
0.219
0.206
14 Nemaha Marshall Electric Cooperative
RQ
328
8.432
10.154
8.740
Subtotal RQ
0
0
0
Subtotal non-RQ
0
0
0
Total
0
0
0
FERC FORM NO. 1 (ED. 12-90)
Page
310
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SALES FOR RESALE (Account 447)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the
supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
FERC Rate
Schedule or
Tariff Number
(c)
348
Actual Demand (MW)
Average
Average
Monthly NCP Demand Monthly CP Demand
(e)
(f)
Average
Monthly Billing
Demand (MW)
(d)
(a)
1 City of Osage City, KS
Statistical
Classification
(b)
AD
2 City of Robinson, KS
RQ
Vol. 20
0.264
0.282
0.264
3 City of Scranton, KS
RQ
Vol. 20
0.865
0.887
0.865
4 City of Toronto, KS
RQ
Vol. 20
0.373
0.381
0.373
5 City of Troy, KS
RQ
Vol. 20
1.532
1.675
1.623
6 City of Vermillion, KS
RQ
Vol. 20
0.173
0.185
0.173
Line
No.
Name of Company or Public Authority
(Footnote Affiliations)
7 City of Wamego, KS
IF
355
4.708
8.237
8.026
8 City of Wathena, KS
RQ
Vol. 20
1.803
1.845
1.803
9 City of Wathena, KS
AD
Vol. 20
10 AEP Service as agent for PSC and SWEPC
OS
(1)
11 Arkansas Electric Cooperative
OS
(1)
12 Associated Electric Cooperative
OS
(1)
89
89
89
Subtotal RQ
0
0
0
Subtotal non-RQ
0
0
0
Total
0
0
0
13 Board of Public Utilities - Kansas City
OS
(1)
14 Board of Public Utilities, McPherson,KS
RQ
127
FERC FORM NO. 1 (ED. 12-90)
Page
310.1
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SALES FOR RESALE (Account 447)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the
supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
FERC Rate
Schedule or
Tariff Number
(c)
127
(a)
1 Board of Public Utilities, McPherson,KS
Statistical
Classification
(b)
AD
2 BP Energy
OS
(1)
3 Carthage Water and Electric Plant
OS
(1)
4 City Light, Gas and Water of Kennett MO
OS
(1)
5 City of Chanute, KS
OS
362
6 City of Independence, MO
OS
(1)
7 City of Malden, MO
OS
(1)
8 City of Piggott, AR
OS
(1)
9 CIty of Poplar Bluff, MO
OS
(1)
10 City of West Plains, MO
OS
(1)
11 City Water &Light Plant of Jonesboro,AR
OS
(1)
12 East Texas Electric Cooperative
OS
(1)
13 Electric Reliability Council of TX
OS
(1)
14 Empire District Electric
OS
(1)
Line
No.
Name of Company or Public Authority
(Footnote Affiliations)
Actual Demand (MW)
Average
Average
Monthly NCP Demand Monthly CP Demand
(e)
(f)
Average
Monthly Billing
Demand (MW)
(d)
Subtotal RQ
0
0
0
Subtotal non-RQ
0
0
0
Total
0
0
0
FERC FORM NO. 1 (ED. 12-90)
Page
310.2
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SALES FOR RESALE (Account 447)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the
supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
FERC Rate
Schedule or
Tariff Number
(c)
(1)
1 Exelon Generation
Statistical
Classification
(b)
AD
2 Grand River Dam Authority
OS
(1)
3 Kansas CIty Power & Light
OS
(1)
4 Kansas Municipal Energy Agency
OS
(1)
5 Kansas Power Pool
LU
331
6 KCP&L Greater Missouri Operations
OS
(1)
7 Lincoln Electric System
OS
(1)
8 Macquarie Energy
OS
(1)
9 Mid-Kansas Electric
LU
Vol. 8
Line
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Actual Demand (MW)
Average
Average
Monthly NCP Demand Monthly CP Demand
(e)
(f)
Average
Monthly Billing
Demand (MW)
(d)
59
59
59
172
172
172
10 Mid-Kansas Electric
AD
Vol. 8
11 Midwest Energy (UML)
LF
335/357
155
155
155
12 Midwest Energy (JEC)
LU
336
150
150
150
13 Midwest Energy (Spring Creek)
OS
(1)
75
75
75
14 Midcontinent Independent System Oper
OS
(1)
Subtotal RQ
0
0
0
Subtotal non-RQ
0
0
0
Total
0
0
0
FERC FORM NO. 1 (ED. 12-90)
Page
310.3
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SALES FOR RESALE (Account 447)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the
supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
FERC Rate
Schedule or
Tariff Number
(c)
(1)
(a)
1 Midcontinent Independent System Oper
Statistical
Classification
(b)
AD
2 Missouri Joint Muni Electric Util Comm
OS
(1)
3 Morgan Stanley Capital Group
OS
(1)
4 NextEra Energy Power Marketing
OS
(1)
5 NextEra Energy Power Marketing
AD
(1)
6 Northeast Texas Electric Cooperative
OS
(1)
7 Oklahoma Gas & Electric
OS
(1)
8 Oklahoma Municipal Power Agency
OS
(1)
9 Oklahoma Municipal Power Agency (PPA1)
AD
262
10 Oklahoma Municipal Power Agency (PPA2)
AD
275
11 Omaha Public Power District
OS
(1)
12 Paragould, AR Light & Water Comm
OS
(1)
13 PJM Interconnection
OS
(1)
14 Rainbow Energy Marketing
OS
(1)
Line
No.
Name of Company or Public Authority
(Footnote Affiliations)
Actual Demand (MW)
Average
Average
Monthly NCP Demand Monthly CP Demand
(e)
(f)
Average
Monthly Billing
Demand (MW)
(d)
Subtotal RQ
0
0
0
Subtotal non-RQ
0
0
0
Total
0
0
0
FERC FORM NO. 1 (ED. 12-90)
Page
310.4
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SALES FOR RESALE (Account 447)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the
supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
FERC Rate
Schedule or
Tariff Number
(c)
(1)
(a)
1 Rainbow Energy Marketing
Statistical
Classification
(b)
AD
2 Sikeston-Board of Municipal Utilities
OS
(1)
3 Southern Company Services
OS
(1)
4 Southwest Power Pool
OS
(1)
5 Southwest Power Pool
AD
(1)
6 Southwestern Public Service
OS
(1)
7 Sunflower Electric Power
OS
(1)
8 Tenaska Power Services
OS
(1)
9 Tennessee Valley Authority
OS
(1)
10 The Energy Authority
OS
(1)
11 Western Area Power Admin
OS
(1)
12 Western Farmers Electric Cooperative
OS
(1)
Line
No.
Name of Company or Public Authority
(Footnote Affiliations)
Actual Demand (MW)
Average
Average
Monthly NCP Demand Monthly CP Demand
(e)
(f)
Average
Monthly Billing
Demand (MW)
(d)
13
14
Subtotal RQ
0
0
0
Subtotal non-RQ
0
0
0
Total
0
0
0
FERC FORM NO. 1 (ED. 12-90)
Page
310.5
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
SALES FOR RESALE (Account 447) (Continued)
Year/Period of Report
2014/Q4
End of
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote.
AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter
"Total'' in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column (j). Explain in a footnote all components of the amount shown in column (j). Report in column (k)
the total charge shown on bills rendered to the purchaser.
9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4), and then totaled on
the Last -line of the schedule. The "Subtotal - RQ" amount in column (g) must be reported as Requirements Sales For Resale on Page
401, line 23. The "Subtotal - Non-RQ" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours
Sold
14,079
Demand Charges
($)
(h)
520,216
9,050
198,768
(g)
REVENUE
Energy Charges
($)
(i)
Line
No.
Total ($)
(h+i+j)
Other Charges
($)
(j)
(k)
359,833
188,447
-25
880,049
1
387,215
2
-25
3
20,813
851,833
521,706
1,373,539
4
7,176
328,922
182,873
511,795
5
5,424
206,837
138,682
345,519
6
22,425
968,213
570,976
1,539,189
7
941,284
29,447,649
23,974,512
53,422,161
8
162,628
6,913,813
4,123,164
11,036,977
9
16,838
10
741
16,838
29,786
1,063,639
766,009
1,829,648
11
1,343
60,079
34,148
94,227
12
1,046
46,461
26,455
72,916
13
54,225
1,904,083
1,367,691
3,271,774
14
2,201,730
50,742,507
55,057,012
0
105,799,519
6,356,591
91,866,956
154,480,802
4,564,219
250,911,977
8,558,321
142,609,463
209,537,814
4,564,219
356,711,496
FERC FORM NO. 1 (ED. 12-90)
Page
311
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
SALES FOR RESALE (Account 447) (Continued)
Year/Period of Report
2014/Q4
End of
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote.
AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter
"Total'' in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column (j). Explain in a footnote all components of the amount shown in column (j). Report in column (k)
the total charge shown on bills rendered to the purchaser.
9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4), and then totaled on
the Last -line of the schedule. The "Subtotal - RQ" amount in column (g) must be reported as Requirements Sales For Resale on Page
401, line 23. The "Subtotal - Non-RQ" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours
Sold
Demand Charges
($)
(h)
(g)
REVENUE
Energy Charges
($)
(i)
Line
No.
Total ($)
(h+i+j)
Other Charges
($)
(j)
(k)
-63
-63
1
1,362
59,675
34,668
94,343
2
4,422
195,557
112,610
308,167
3
1,897
84,181
48,157
132,338
4
8,282
346,022
209,621
555,643
5
929
39,080
23,533
62,613
6
292,983
7
6,600
135,308
157,675
9,146
407,357
233,341
156
9,520
640,698
8
9,520
9
717
41,698
41,698
10
16,921
600,499
600,499
11
791
30,139
30,139
12
64
64
13
22,329,033
29,627,923
14
3
915,463
7,298,890
2,201,730
50,742,507
55,057,012
0
105,799,519
6,356,591
91,866,956
154,480,802
4,564,219
250,911,977
8,558,321
142,609,463
209,537,814
4,564,219
356,711,496
FERC FORM NO. 1 (ED. 12-90)
Page
311.1
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
SALES FOR RESALE (Account 447) (Continued)
Year/Period of Report
2014/Q4
End of
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote.
AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter
"Total'' in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column (j). Explain in a footnote all components of the amount shown in column (j). Report in column (k)
the total charge shown on bills rendered to the purchaser.
9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4), and then totaled on
the Last -line of the schedule. The "Subtotal - RQ" amount in column (g) must be reported as Requirements Sales For Resale on Page
401, line 23. The "Subtotal - Non-RQ" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours
Sold
Demand Charges
($)
(h)
(g)
REVENUE
Energy Charges
($)
(i)
Line
No.
Total ($)
(h+i+j)
Other Charges
($)
(j)
(k)
39,324
39,324
1
1,042
35,296
35,296
2
22
1,011
1,011
3
15
733
733
4
45,765
1,602,713
1,602,713
5
4
1,000
1,000
6
946
7
28
946
5
209
209
8
173
9,597
9,597
9
301
10,082
10,082
10
5
164
164
11
67
4,988
4,988
12
7,456
230,226
230,226
13
6,486
405,946
405,946
14
2,201,730
50,742,507
55,057,012
0
105,799,519
6,356,591
91,866,956
154,480,802
4,564,219
250,911,977
8,558,321
142,609,463
209,537,814
4,564,219
356,711,496
FERC FORM NO. 1 (ED. 12-90)
Page
311.2
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
SALES FOR RESALE (Account 447) (Continued)
Year/Period of Report
2014/Q4
End of
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote.
AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter
"Total'' in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column (j). Explain in a footnote all components of the amount shown in column (j). Report in column (k)
the total charge shown on bills rendered to the purchaser.
9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4), and then totaled on
the Last -line of the schedule. The "Subtotal - RQ" amount in column (g) must be reported as Requirements Sales For Resale on Page
401, line 23. The "Subtotal - Non-RQ" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours
Sold
Demand Charges
($)
(h)
(g)
REVENUE
Energy Charges
($)
(i)
Other Charges
($)
(j)
-146,276
-2,508
Line
No.
Total ($)
(h+i+j)
(k)
-146,276
1
2
6,901
263,226
263,226
36,434
1,958,636
1,958,636
3
9,251
402,689
402,689
4
7,673,750
17,145,349
5
17
374
374
6
616
43,128
43,128
7
345,282
9,471,599
87,425
928,326
38,285,944
2,701,058
2,701,058
8
18,234,292
56,520,236
9
-104,332
10
-104,332
777,295
15,420,000
24,257,752
39,677,752
11
883,038
24,080,337
19,701,138
43,781,475
12
4,275,000
50,890
2,087,161
4,275,000
13
2,087,161
14
2,201,730
50,742,507
55,057,012
0
105,799,519
6,356,591
91,866,956
154,480,802
4,564,219
250,911,977
8,558,321
142,609,463
209,537,814
4,564,219
356,711,496
FERC FORM NO. 1 (ED. 12-90)
Page
311.3
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
SALES FOR RESALE (Account 447) (Continued)
Year/Period of Report
2014/Q4
End of
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote.
AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter
"Total'' in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column (j). Explain in a footnote all components of the amount shown in column (j). Report in column (k)
the total charge shown on bills rendered to the purchaser.
9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4), and then totaled on
the Last -line of the schedule. The "Subtotal - RQ" amount in column (g) must be reported as Requirements Sales For Resale on Page
401, line 23. The "Subtotal - Non-RQ" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours
Sold
Demand Charges
($)
(h)
(g)
REVENUE
Energy Charges
($)
(i)
8
Line
No.
Total ($)
(h+i+j)
Other Charges
($)
(j)
(k)
377
377
1
2
627
26,545
26,545
378
10,010
10,010
3
12,078
456,710
456,710
4
-6,100
5
1,523
59,002
59,002
6
8,402
777,724
777,724
7
4,002
110,772
110,772
8
-400
-6,100
3,433
1,471
3,433
9
1,471
10
3,773
120,747
120,747
11
1,091
42,388
42,388
12
6,116
295,086
295,086
13
11,708
524,475
524,475
14
2,201,730
50,742,507
55,057,012
0
105,799,519
6,356,591
91,866,956
154,480,802
4,564,219
250,911,977
8,558,321
142,609,463
209,537,814
4,564,219
356,711,496
FERC FORM NO. 1 (ED. 12-90)
Page
311.4
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
SALES FOR RESALE (Account 447) (Continued)
Year/Period of Report
2014/Q4
End of
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote.
AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter
"Total'' in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column (j). Explain in a footnote all components of the amount shown in column (j). Report in column (k)
the total charge shown on bills rendered to the purchaser.
9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4), and then totaled on
the Last -line of the schedule. The "Subtotal - RQ" amount in column (g) must be reported as Requirements Sales For Resale on Page
401, line 23. The "Subtotal - Non-RQ" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours
Sold
Demand Charges
($)
(h)
(g)
REVENUE
Energy Charges
($)
(i)
2
Line
No.
Total ($)
(h+i+j)
Other Charges
($)
(j)
(k)
46
46
1
1,606
74,059
74,059
2
54
893
893
3
2,995,388
67,891,379
72,647,845
4
4,756,466
-6,460
5
11,738
357,511
357,511
6
780
46,589
46,589
7
6,406
323,460
323,460
8
1,961
100,037
100,037
9
-241
-6,460
1,872
80,791
80,791
10
11,309
512,091
512,091
11
57,095
2,025,896
2,025,896
12
13
14
2,201,730
50,742,507
55,057,012
0
105,799,519
6,356,591
91,866,956
154,480,802
4,564,219
250,911,977
8,558,321
142,609,463
209,537,814
4,564,219
356,711,496
FERC FORM NO. 1 (ED. 12-90)
Page
311.5
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 310 Line No.: 2 Column: c
(1) Sales were made according to the terms of individual transactions completed through
enabling agreements under various FERC authorized tariffs. See company's Electric
Quarterly Reports submitted to FERC for details.
Schedule Page: 310 Line No.: 3 Column: j
Adjustment to actualize 2013 Energy Charges
Schedule Page: 310 Line No.: 10 Column: j
Adjustment to actualize 2013 Energy Charges
Schedule Page: 310.1 Line No.: 1 Column: j
Adjustment to actualize 2013 Energy Charges
Schedule Page: 310.1 Line No.: 9 Column: j
Adjustment to actualize 2013 $5,943 Demand Charges and $3,577 Energy Charges
Schedule Page: 310.1 Line No.: 14 Column: h
MW related to demand represents amounts specified in individual contracts, cols D-F
Schedule Page: 310.2 Line No.: 1 Column: j
Adjustment to actualize 2013 Energy Charges
Schedule Page: 310.3 Line No.: 1 Column: j
Adjustment to actualize 2010 and 2013 Energy Charges
Schedule Page: 310.3 Line No.: 5 Column: h
MW related to demand represents amounts specified in individual contracts, cols D-F
Schedule Page: 310.3 Line No.: 9 Column: h
MW related to demand represents amounts specified in individual contracts, cols D-F
Schedule Page: 310.3 Line No.: 10 Column: j
Adjustment to actualize 2013 Demand Charges
Schedule Page: 310.3 Line No.: 11 Column: h
MW related to demand represents amounts specified in individual contracts, cols D-F
Schedule Page: 310.3 Line No.: 12 Column: h
MW related to demand represents amounts specified in individual contracts, cols D-F
Schedule Page: 310.3 Line No.: 13 Column: h
MW related to demand represents amounts specified in individual contracts, cols D-F
Schedule Page: 310.4 Line No.: 1 Column: j
Adjustment to actualize 2013 Energy Charges
Schedule Page: 310.4 Line No.: 5 Column: j
Adjustment to actualize 2013 Energy Charges
Schedule Page: 310.4 Line No.: 9 Column: j
Adjustment to actualize 2013 Energy Charges
Schedule Page: 310.4 Line No.: 10 Column: j
Adjustment to actualize 2013 Energy Charges
Schedule Page: 310.5 Line No.: 1 Column: j
Adjustment to actualize 2013 Energy Charges
Schedule Page: 310.5 Line No.: 4 Column: j
Amounts shown on ISO / RTO settlement statement. See page 397 for breakdown of charges.
Schedule Page: 310.5 Line No.: 5 Column: j
Adjustment to actualize 2013 Energy Charges
Schedule Page: 310.5 Line No.: 11 Column: a
Upper Great Plains Region
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures, explain in footnote.
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
Account
(a)
1. POWER PRODUCTION EXPENSES
A. Steam Power Generation
Operation
(500) Operation Supervision and Engineering
(501) Fuel
(502) Steam Expenses
(503) Steam from Other Sources
(Less) (504) Steam Transferred-Cr.
(505) Electric Expenses
(506) Miscellaneous Steam Power Expenses
(507) Rents
(509) Allowances
TOTAL Operation (Enter Total of Lines 4 thru 12)
Maintenance
(510) Maintenance Supervision and Engineering
(511) Maintenance of Structures
(512) Maintenance of Boiler Plant
(513) Maintenance of Electric Plant
(514) Maintenance of Miscellaneous Steam Plant
TOTAL Maintenance (Enter Total of Lines 15 thru 19)
TOTAL Power Production Expenses-Steam Power (Entr Tot lines 13 & 20)
B. Nuclear Power Generation
Operation
(517) Operation Supervision and Engineering
(518) Fuel
(519) Coolants and Water
(520) Steam Expenses
(521) Steam from Other Sources
(Less) (522) Steam Transferred-Cr.
(523) Electric Expenses
(524) Miscellaneous Nuclear Power Expenses
(525) Rents
TOTAL Operation (Enter Total of lines 24 thru 32)
Maintenance
(528) Maintenance Supervision and Engineering
(529) Maintenance of Structures
(530) Maintenance of Reactor Plant Equipment
(531) Maintenance of Electric Plant
(532) Maintenance of Miscellaneous Nuclear Plant
TOTAL Maintenance (Enter Total of lines 35 thru 39)
TOTAL Power Production Expenses-Nuc. Power (Entr tot lines 33 & 40)
C. Hydraulic Power Generation
Operation
(535) Operation Supervision and Engineering
(536) Water for Power
(537) Hydraulic Expenses
(538) Electric Expenses
(539) Miscellaneous Hydraulic Power Generation Expenses
(540) Rents
TOTAL Operation (Enter Total of Lines 44 thru 49)
C. Hydraulic Power Generation (Continued)
Maintenance
(541) Mainentance Supervision and Engineering
(542) Maintenance of Structures
(543) Maintenance of Reservoirs, Dams, and Waterways
(544) Maintenance of Electric Plant
(545) Maintenance of Miscellaneous Hydraulic Plant
TOTAL Maintenance (Enter Total of lines 53 thru 57)
TOTAL Power Production Expenses-Hydraulic Power (tot of lines 50 & 58)
FERC FORM NO. 1 (ED. 12-93)
Page 320
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
3,677,321
266,980,304
12,459,240
3,550,046
286,443,501
12,755,188
3,208,276
7,070,618
9,748,885
5
303,144,649
3,313,125
5,762,236
9,748,485
1
321,572,582
4,649,347
2,799,191
25,877,860
7,466,524
5,784,514
46,577,436
349,722,085
4,841,959
2,300,815
22,015,964
8,055,304
4,313,286
41,527,328
363,099,910
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
If the amount for previous year is not derived from previously reported figures, explain in footnote.
Line
No.
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
Account
Amount for
Current Year
(b)
(a)
D. Other Power Generation
Operation
(546) Operation Supervision and Engineering
(547) Fuel
(548) Generation Expenses
(549) Miscellaneous Other Power Generation Expenses
(550) Rents
TOTAL Operation (Enter Total of lines 62 thru 66)
Maintenance
(551) Maintenance Supervision and Engineering
(552) Maintenance of Structures
(553) Maintenance of Generating and Electric Plant
(554) Maintenance of Miscellaneous Other Power Generation Plant
TOTAL Maintenance (Enter Total of lines 69 thru 72)
TOTAL Power Production Expenses-Other Power (Enter Tot of 67 & 73)
E. Other Power Supply Expenses
(555) Purchased Power
(556) System Control and Load Dispatching
(557) Other Expenses
TOTAL Other Power Supply Exp (Enter Total of lines 76 thru 78)
TOTAL Power Production Expenses (Total of lines 21, 41, 59, 74 & 79)
2. TRANSMISSION EXPENSES
Operation
(560) Operation Supervision and Engineering
(561.1) Load Dispatch-Reliability
(561.2) Load Dispatch-Monitor and Operate Transmission System
(561.3) Load Dispatch-Transmission Service and Scheduling
(561.4) Scheduling, System Control and Dispatch Services
(561.5) Reliability, Planning and Standards Development
(561.6) Transmission Service Studies
(561.7) Generation Interconnection Studies
(561.8) Reliability, Planning and Standards Development Services
(562) Station Expenses
(563) Overhead Lines Expenses
(564) Underground Lines Expenses
(565) Transmission of Electricity by Others
(566) Miscellaneous Transmission Expenses
(567) Rents
TOTAL Operation (Enter Total of lines 83 thru 98)
Maintenance
(568) Maintenance Supervision and Engineering
(569) Maintenance of Structures
(569.1) Maintenance of Computer Hardware
(569.2) Maintenance of Computer Software
(569.3) Maintenance of Communication Equipment
(569.4) Maintenance of Miscellaneous Regional Transmission Plant
(570) Maintenance of Station Equipment
(571) Maintenance of Overhead Lines
(572) Maintenance of Underground Lines
(573) Maintenance of Miscellaneous Transmission Plant
TOTAL Maintenance (Total of lines 101 thru 110)
TOTAL Transmission Expenses (Total of lines 99 and 111)
FERC FORM NO. 1 (ED. 12-93)
Page 321
Amount for
Previous Year
(c)
532,182
33,127,828
185,176
1,771,175
2,011,196
37,627,557
415,029
26,446,133
197,550
1,884,497
2,087,616
31,030,825
193,711
222,088
6,821,047
22,539
7,037,297
44,664,854
3,505,999
1,297,706
5,025,793
36,056,618
135,476,351
9,601,523
267,075
145,344,949
539,731,888
136,907,014
-33,113,384
1,428,642
105,222,272
504,378,800
409,505
722,901
1,228,454
313,931
688,973
420,725
-6,273
41,021
3,223
679
-16,631
38,646
29,125
679
261,983
803,097
244,514
3,439,183
110,048,856
301,255
898,911
222,322
2,648,755
89,847,502
116,788,173
95,803,163
872,650
4,562
126,447
160,935
626,092
1,986
132,170
160,285
2,865,692
5,751,644
250,388
25
10,032,343
126,820,516
1,942,896
3,298,469
228,359
1,488
6,391,745
102,194,908
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
If the amount for previous year is not derived from previously reported figures, explain in footnote.
Line
No.
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
Account
Amount for
Current Year
(b)
(a)
3. REGIONAL MARKET EXPENSES
Operation
(575.1) Operation Supervision
(575.2) Day-Ahead and Real-Time Market Facilitation
(575.3) Transmission Rights Market Facilitation
(575.4) Capacity Market Facilitation
(575.5) Ancillary Services Market Facilitation
(575.6) Market Monitoring and Compliance
(575.7) Market Facilitation, Monitoring and Compliance Services
(575.8) Rents
Total Operation (Lines 115 thru 122)
Maintenance
(576.1) Maintenance of Structures and Improvements
(576.2) Maintenance of Computer Hardware
(576.3) Maintenance of Computer Software
(576.4) Maintenance of Communication Equipment
(576.5) Maintenance of Miscellaneous Market Operation Plant
Total Maintenance (Lines 125 thru 129)
TOTAL Regional Transmission and Market Op Expns (Total 123 and 130)
4. DISTRIBUTION EXPENSES
Operation
(580) Operation Supervision and Engineering
(581) Load Dispatching
(582) Station Expenses
(583) Overhead Line Expenses
(584) Underground Line Expenses
(585) Street Lighting and Signal System Expenses
(586) Meter Expenses
(587) Customer Installations Expenses
(588) Miscellaneous Expenses
(589) Rents
TOTAL Operation (Enter Total of lines 134 thru 143)
Maintenance
(590) Maintenance Supervision and Engineering
(591) Maintenance of Structures
(592) Maintenance of Station Equipment
(593) Maintenance of Overhead Lines
(594) Maintenance of Underground Lines
(595) Maintenance of Line Transformers
(596) Maintenance of Street Lighting and Signal Systems
(597) Maintenance of Meters
(598) Maintenance of Miscellaneous Distribution Plant
TOTAL Maintenance (Total of lines 146 thru 154)
TOTAL Distribution Expenses (Total of lines 144 and 155)
5. CUSTOMER ACCOUNTS EXPENSES
Operation
(901) Supervision
(902) Meter Reading Expenses
(903) Customer Records and Collection Expenses
(904) Uncollectible Accounts
(905) Miscellaneous Customer Accounts Expenses
TOTAL Customer Accounts Expenses (Total of lines 159 thru 163)
FERC FORM NO. 1 (ED. 12-93)
Page 322
Amount for
Previous Year
(c)
1,861,583
1,078,194
210,072
3,142,549
2,331,008
260,170
3,229,872
104,372
4,992,579
150,774
17,361,173
1,702,721
1,286,727
531,396
1,993,022
2,231,698
323,097
4,538,179
116,925
2,701,920
156,064
15,581,749
706,831
534,584
2,636,717
23,504,389
1,579,943
444,846
326,781
508,757
1,664,683
31,907,531
49,268,704
690,719
264,966
1,737,349
36,795,136
1,861,650
470,429
404,681
778,127
562,419
43,565,476
59,147,225
1,001,460
2,599,766
5,949,740
4,420,910
3,897
13,975,773
915,484
3,084,777
6,719,565
3,489,862
3,834
14,213,522
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
If the amount for previous year is not derived from previously reported figures, explain in footnote.
Line
No.
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
Account
(a)
6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
Operation
(907) Supervision
(908) Customer Assistance Expenses
(909) Informational and Instructional Expenses
(910) Miscellaneous Customer Service and Informational Expenses
TOTAL Customer Service and Information Expenses (Total 167 thru 170)
7. SALES EXPENSES
Operation
(911) Supervision
(912) Demonstrating and Selling Expenses
(913) Advertising Expenses
(916) Miscellaneous Sales Expenses
TOTAL Sales Expenses (Enter Total of lines 174 thru 177)
8. ADMINISTRATIVE AND GENERAL EXPENSES
Operation
(920) Administrative and General Salaries
(921) Office Supplies and Expenses
(Less) (922) Administrative Expenses Transferred-Credit
(923) Outside Services Employed
(924) Property Insurance
(925) Injuries and Damages
(926) Employee Pensions and Benefits
(927) Franchise Requirements
(928) Regulatory Commission Expenses
(929) (Less) Duplicate Charges-Cr.
(930.1) General Advertising Expenses
(930.2) Miscellaneous General Expenses
(931) Rents
TOTAL Operation (Enter Total of lines 181 thru 193)
Maintenance
(935) Maintenance of General Plant
TOTAL Administrative & General Expenses (Total of lines 194 and 196)
TOTAL Elec Op and Maint Expns (Total 80,112,131,156,164,171,178,197)
FERC FORM NO. 1 (ED. 12-93)
Page 323
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
265,564
1,497,315
104,656
874
1,868,409
347,265
1,345,512
156,962
1,759
1,851,498
119
285
119
285
30,337,308
8,847,186
1,014,891
12,498,345
6,253,691
4,102,741
26,406,738
24,558,748
7,123,178
776,086
7,153,846
5,916,383
3,436,498
33,927,153
1,573,135
1,493,611
1,896,634
6,617,935
1,556,971
99,075,793
1,006,985
4,996,153
1,138,037
89,974,506
8,493,474
107,569,267
839,234,676
7,771,061
97,745,567
779,531,805
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 320 Line No.: 77 Column: c
System Control and Load Dispatch is a credit balance due primarily to the allocation of
cost savings realized from the operation and joint dispatch of power between Westar Energy
and Kansas Gas and Electric Company (a wholly-owned subsidiary).
Schedule Page: 320 Line No.: 88 Column: b
This account contains the SPP over/under payments of administrative fees for services.
The balance is negative because we bought more services than the base amount and we
received reimbursement for those services over the base.
Schedule Page: 320 Line No.: 88 Column: c
This account contains the SPP over/under payments of administrative fees for services.
The balance is negative because we bought more services than the base amount and we
received reimbursement for those services over the base.
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
PURCHASED POWER (Account 555)
(Including power exchanges)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier’s service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Line
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classification
(b)
FERC Rate
Schedule or
Tariff Number
(c)
1 AEP Service for PSC and SWEPC
OS
(1)
2 Arkansas Electric Cooperative
OS
(1)
3 Associated Electric Cooperative
OS
(1)
4 Board of Public Utilities- Kansas City
OS
(1)
5 Board of Public Utilities-McPherson,KS
LF
127
6 Board of Public Utilities-McPherson,KS
AD
127
7 BPU (Tooley Creek)
OS
(1)
Average
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
Average
Average
Monthly NCP Demand Monthly CP Demand
(e)
(f)
148
148
148
8 Calpine Energy Services
OS
(1)
9 City of Chanute, KS
LU
(1)
16
16
16
10 City of Erie, KS
LU
(1)
20
20
20
11 City of Independence, MO
OS
(1)
12 City Utilities of Springfield
OS
(1)
13 East Texas Electric Cooperative
OS
(1)
14 El Dorado Wind
LU
(1)
Total
FERC FORM NO. 1 (ED. 12-90)
Page
326
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
PURCHASED POWER (Account 555)
(Including power exchanges)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier’s service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Line
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classification
(b)
FERC Rate
Schedule or
Tariff Number
(c)
1 Empire District Electric
OS
(1)
2 Exelon Generation
AD
(1)
3 Flat Ridge Wind (BP Alt Energy)
LU
(1)
4 Frontier Oil
OS
(1)
5 Grand River Dam Authority
OS
(1)
6 Ironwood Wind
LU
(1)
7 Kansas City Power & Light
OS
(1)
8 KCP&L Greater Missouri Operations
OS
(1)
9 Meridian Way Wind (Cloud County Wind)
OS
(1)
10 Midcontinent Independent System Oper
OS
(1)
11 Midcontinent Independent System Oper
AD
(1)
12 Nebraska Public Power District
OS
(1)
13 NextEra Energy Power Marketing
OS
(1)
14 NextEra Energy Power Marketing
AD
(1)
Total
FERC FORM NO. 1 (ED. 12-90)
Page
326.1
Average
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
Average
Average
Monthly NCP Demand Monthly CP Demand
(e)
(f)
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
PURCHASED POWER (Account 555)
(Including power exchanges)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier’s service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Line
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classification
(b)
FERC Rate
Schedule or
Tariff Number
(c)
1 Oklahoma Gas & Electric
OS
(1)
2 Oklahoma Municipal Power Agency
OS
(1)
3 Omaha Public Power District
OS
(1)
4 PJM Interconnection
OS
(1)
5 PJM Interconnection
AD
(1)
6 Post Rock Wind
LU
(1)
7 PowerSouth Energy Cooperative
OS
(1)
8 Rainbow Energy Marketing
OS
(1)
9 Rolling Meadows
OS
(1)
10 Southern Company Services
OS
(1)
11 Southwest Power Pool
OS
(1)
12 Southwest Power Pool
AD
(1)
13 Southwestern Power Administration
OS
(1)
14 Southwestern Public Service
OS
(1)
Total
FERC FORM NO. 1 (ED. 12-90)
Page
326.2
Average
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
Average
Average
Monthly NCP Demand Monthly CP Demand
(e)
(f)
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
PURCHASED POWER (Account 555)
(Including power exchanges)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier’s service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Line
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classification
(b)
FERC Rate
Schedule or
Tariff Number
(c)
1 Sunflower Electric Power
OS
(1)
2 The Energy Authority
OS
(1)
3 Westar Generating
OS
(1)
4 Westar Generating
AD
(1)
5 Western Area Power Admin
OS
(1)
6 Western Farmers Electric Cooperative
OS
(1)
7
8
9
10
11
12
13
14
Total
FERC FORM NO. 1 (ED. 12-90)
Page
326.3
Average
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
Average
Average
Monthly NCP Demand Monthly CP Demand
(e)
(f)
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
PURCHASED POWER(Account 555) (Continued)
(Including power exchanges)
Year/Period of Report
2014/Q4
End of
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column (j), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (l). Explain in a footnote all components of the amount shown in column (l). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (l)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401,
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13.
9. Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES
MegaWatt Hours
MegaWatt Hours
Received
Delivered
(h)
(i)
MegaWatt Hours
Purchased
(g)
Demand Charges
($)
(j)
247
COST/SETTLEMENT OF POWER
Energy Charges
Other Charges
($)
($)
(k)
(l)
9,177
Total (j+k+l)
of Settlement ($)
(m)
Line
No.
9,177
1
2
6
180
180
77
7,206
7,206
3
128
128
4
1,818,854
4,745,928
5
-1,174
6
972
7
45,964
8
480,000
9
2
15,671
2,927,074
-1,174
28
972
45,964
296
480,000
493,935
10
1
76
76
11
3
156
156
12
384
30,680
30,680
13
331
9,605
9,605
14
493,935
3,312,961
FERC FORM NO. 1 (ED. 12-90)
23,223,808
Page
327
124,048,567
-11,796,024
135,476,351
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
PURCHASED POWER(Account 555) (Continued)
(Including power exchanges)
Year/Period of Report
2014/Q4
End of
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column (j), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (l). Explain in a footnote all components of the amount shown in column (l). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (l)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401,
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13.
9. Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES
MegaWatt Hours
MegaWatt Hours
Received
Delivered
(h)
(i)
MegaWatt Hours
Purchased
(g)
Demand Charges
($)
(j)
COST/SETTLEMENT OF POWER
Energy Charges
Other Charges
($)
($)
(k)
(l)
Total (j+k+l)
of Settlement ($)
(m)
Line
No.
88,826
1
83
2
5,530,850
3
3,257
88,826
136,733
5,530,850
191
6,230
6,230
4
5
83
6
550
550
642,246
18,625,134
18,625,134
6
15
717
717
7
6
850
850
8
298,092
13,563,186
13,563,186
9
1,145
198,327
14
763
1,788
33,002
163
3,312,961
FERC FORM NO. 1 (ED. 12-90)
23,223,808
Page
327.1
124,048,567
17,282
215,609
10
533
533
11
763
12
33,002
13
2,536
2,536
14
-11,796,024
135,476,351
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
PURCHASED POWER(Account 555) (Continued)
(Including power exchanges)
Year/Period of Report
2014/Q4
End of
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column (j), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (l). Explain in a footnote all components of the amount shown in column (l). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (l)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401,
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13.
9. Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES
MegaWatt Hours
MegaWatt Hours
Received
Delivered
(h)
(i)
MegaWatt Hours
Purchased
(g)
Demand Charges
($)
(j)
34
COST/SETTLEMENT OF POWER
Energy Charges
Other Charges
($)
($)
(k)
(l)
Total (j+k+l)
of Settlement ($)
(m)
1,736
Line
No.
1,736
1
2
20
1,700
1,700
743
19,249
19,249
3
78,928
4
70,124
400
8,804
-18
5
844,719
29,142,805
29,142,805
6
73
15,705
15,705
7
-18
290
4,132
4,132
8
46,290
3,055,140
3,055,140
9
200
46,059
706,924
27,980,598
101
46,059
10
-16,237,932
11,742,666
11
-6,253
-6,253
12
8
400
400
13
177
11,675
11,675
14
3,312,961
FERC FORM NO. 1 (ED. 12-90)
23,223,808
Page
327.2
124,048,567
-11,796,024
135,476,351
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
PURCHASED POWER(Account 555) (Continued)
(Including power exchanges)
Year/Period of Report
2014/Q4
End of
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column (j), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (l). Explain in a footnote all components of the amount shown in column (l). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (l)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401,
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13.
9. Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES
MegaWatt Hours
MegaWatt Hours
Received
Delivered
(h)
(i)
MegaWatt Hours
Purchased
(g)
Demand Charges
($)
(j)
135
19,322,799
Total (j+k+l)
of Settlement ($)
(m)
Line
No.
3,765
1
60,290
60,290
2
23,662,468
42,985,267
3
4,420,115
4
3,765
3,771
608,350
COST/SETTLEMENT OF POWER
Energy Charges
Other Charges
($)
($)
(k)
(l)
4,420,115
17
852
852
5
7
436
436
6
7
8
9
10
11
12
13
14
3,312,961
FERC FORM NO. 1 (ED. 12-90)
23,223,808
Page
327.3
124,048,567
-11,796,024
135,476,351
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 326 Line No.: 1 Column: c
(1) Purchases were made according to the terms of a) individual transactions completed
through enabling agreements under suppliers' FERC authorized tariffs or b) agreements
negotiated directly with suppliers.
Schedule Page: 326 Line No.: 5 Column: d
MW related to demand represents amounts specified in individual contracts.
Schedule Page: 326 Line No.: 6 Column: l
Adjustment to actualize 2013 Energy Charges
Schedule Page: 326 Line No.: 9 Column: d
MW related to demand represents amounts specified in individual contracts.
Schedule Page: 326 Line No.: 10 Column: d
MW related to demand represents amounts specified in individual contracts.
Schedule Page: 326.1 Line No.: 2 Column: l
Adjustment to actualize 2013 Energy Charges
Schedule Page: 326.1 Line No.: 10 Column: l
Amounts shown on ISO / RTO settlement statement. See page 397 for breakdown of charges.
Schedule Page: 326.1 Line No.: 11 Column: l
Adjustment to actualize 2013 Other Charges. Amounts shown on ISO / RTO settlement
statement. See page 397 for breakdown of charges.
Schedule Page: 326.1 Line No.: 14 Column: l
Adjustment to actualize 2013 Energy Charges
Schedule Page: 326.2 Line No.: 4 Column: l
Amounts shown on ISO / RTO settlement statement. See page 397 for breakdown of charges.
Schedule Page: 326.2 Line No.: 5 Column: l
Adjustment to actualize 2013 Other Charges. Amounts shown on ISO / RTO settlement
statement. See page 397 for breakdown of charges.
Schedule Page: 326.2 Line No.: 11 Column: l
Amounts shown on ISO / RTO settlement statement. See page 397 for breakdown of charges.
Schedule Page: 326.2 Line No.: 12 Column: l
Adjustment to actualize 2013 $2,699 Energy Charges and -$8,952 Other Charges. Amounts
shown on ISO / RTO settlement statement. See page 397 for breakdown of charges.
Schedule Page: 326.3 Line No.: 4 Column: l
Adjustment to actualize 2013 Demand Charges. Amount represents the amortization of
previously deferred expense due to under recovery from retail base rates per order from
Kansas Corporation Commission.
Schedule Page: 326.3 Line No.: 5 Column: a
Upper Great Plains Region
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1)
(Including transactions referred to as 'wheeling')
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
Year/Period of Report
2014/Q4
End of
1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities,
qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter.
2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c).
3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or
public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities listed in columns (a), (b) or (c)
4. In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point
Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission
Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code
for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for
each adjustment. See General Instruction for definitions of codes.
Payment By
(Company of Public Authority)
(Footnote Affiliation)
(a)
Line
No.
Energy Received From
(Company of Public Authority)
(Footnote Affiliation)
(b)
Energy Delivered To
(Company of Public Authority)
(Footnote Affiliation)
(c)
Statistical
Classification
(d)
1 Missouri Public Energy Pool (MoPEP)
Various Generators
Various Load Entities
OS
2 Southwest Power Pool (SWPP)
Various Generators
Various Load Entities
FNS
3 Southwest Power Pool (SWPP)
Various Generators
Various Load Entities
FNO
4 Southwest Power Pool (SWPP)
Various Generators
Various Load Entities
5 Southwest Power Pool (SWPP)
Various Generators
Various Load Entities
NF
6 City of Springfield, Missouri
N/A
N/A
OS
7 OZMO City of West Plains, Missouri
Various Generators
Various Load Entities
OS
8 Enel North America, Inc.
N/A
N/A
OS
9 Enel North America, Inc.
N/A
N/A
OS
10 The Energy Authority
N/A
N/A
OS
11 Mid Kansas Electric Cooperative
N/A
N/A
OS
12 Kansas Power Pool
N/A
N/A
OS
13 Flat Ridge 2 Wind
N/A
N/A
OS
14 Flat Ridge 2 Wind
N/A
N/A
OS
15 Arkansas Electric Cooperative
N/A
N/A
OS
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
TOTAL
FERC FORM NO. 1 (ED. 12-90)
Page
328
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued)
(Including transactions reffered to as 'wheeling')
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
Year/Period of Report
2014/Q4
End of
5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract
designations under which service, as identified in column (d), is provided.
6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the
designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column
(g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the
contract.
7. Report in column (h) the number of megawatts of billing demand that is specified in the firm transmission service contract. Demand
reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain.
8. Report in column (i) and (j) the total megawatthours received and delivered.
FERC Rate
Schedule of
Tariff Number
(e)
300
Point of Receipt
(Subsatation or Other
Designation)
(f)
Point of Delivery
(Substation or Other
Designation)
(g)
Billing
Demand
(MW)
(h)
TRANSFER OF ENERGY
MegaWatt Hours
Received
(i)
599,977
MegaWatt Hours
Delivered
(j)
599,977
Line
No.
Various WE Interconn
Various WE Interconn
1
Various WE Interconn
Various WE Interconn
2
Various WE Interconn
Various WE Interconn
3
Various WE Interconn
Various WE Interconn
4
Various WE Interconn
Various WE Interconn
315
N/A
N/A
329
Various WE Interconn
Various WE Interconn
209,454
209,454
7
N/A
N/A
113,199
113,199
8
N/A
N/A
313
5
50
6
36
9
N/A
N/A
349
N/A
N/A
189,730
189,730
11
356
N/A
N/A
12
358
N/A
N/A
N/A
N/A
500,864
500,864
14
N/A
N/A
168,728
168,728
15
470
10
13
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
556
FERC FORM NO. 1 (ED. 12-90)
Page
329
1,781,952
1,781,952
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued)
(Including transactions reffered to as 'wheeling')
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
Year/Period of Report
2014/Q4
End of
9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand
charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the
amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including
out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total
charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column
(n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service
rendered.
10. The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report
purposes only on Page 401, Lines 16 and 17, respectively.
11. Footnote entries and provide explanations following all required data.
REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS
Energy Charges
(Other Charges)
($)
($)
(l)
(m)
Demand Charges
($)
(k)
20
34,813
83,201,792
35,926,835
942,707
9,404,377
188,702
959,311
41,660
738,502
8,048
Line
No.
Total Revenues ($)
(k+l+m)
(n)
34,833
1
83,201,792
2
36,869,542
3
10,331,581
4
1,000,971
5
8,048
6
2,820
2,820
7
10,188
10,188
8
5,714
9
17,076
10
5,714
17,076
8,881
8,881
11
684
684
12
75,718
75,718
13
45,063
45,063
14
15,205
15,205
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
129,591,380
FERC FORM NO. 1 (ED. 12-90)
1,173,069
Page
330
863,667
131,628,116
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 328 Line No.: 1 Column: h
Billing Demand varies by peak monthly.
Schedule Page: 328 Line No.: 1 Column: m
Other Charges include Meter Agent Service charges provided under SPP's Open Access Tariff
for Meter Agent Services.
Schedule Page: 328 Line No.: 2 Column: e
Southwest Power Pool Transmission Open Access Tariff. Westar Energy agrees year to year to
continue an agency service agreement under the SPP Transmission Tariff.
Schedule Page: 328 Line No.: 2 Column: h
Capacity based on multiple units of measure (MW-Mo, MW-Wk, MW-D and MW-H).
Schedule Page: 328 Line No.: 3 Column: e
Southwest Power Pool Transmission Open Access Tariff. Westar Energy agrees year to year to
continue an agency service agreement under the SPP Transmission Tariff.
Schedule Page: 328 Line No.: 3 Column: h
Capacity based on multiple units of measure (MW-Mo, MW-Wk, MW-D and MW-H).
Schedule Page: 328 Line No.: 4 Column: d
Statistical Classification: SFP/LFP.
Schedule Page: 328 Line No.: 4 Column: e
Southwest Power Pool Transmission Open Access Tariff. Westar Energy agrees year to year to
continue an agency service agreement under the SPP Transmission Tariff.
Schedule Page: 328 Line No.: 4 Column: h
Capacity based on multiple units of measure (MW-Mo, MW-Wk, MW-D and MW-H).
Schedule Page: 328 Line No.: 4 Column: m
Miscellaneous other revenues from SPP
Schedule Page: 328 Line No.: 5 Column: e
Southwest Power Pool Transmission Open Access Tariff. Westar Energy agrees year to year to
continue an agency service agreement under the SPP Transmission Tariff.
Schedule Page: 328 Line No.: 5 Column: h
Capacity based on multiple units of measure (MW-Mo, MW-Wk, MW-D and MW-H).
Schedule Page: 328 Line No.: 7 Column: h
Capacity based on multiple units of measure (MW-Mo, MW-Wk, MW-D and MW-H).
Schedule Page: 328 Line No.: 7 Column: m
Other Charges include Meter Agent Service charges provided under SPP's Open Access Tariff
for Meter Agent Services.
Schedule Page: 328 Line No.: 8 Column: e
Agreement for SPP Market Meter Agent Servics Southwest Power Pool Transmission Open Access
Tariff and continues on a year to year basis unless terminated.
Schedule Page: 328 Line No.: 8 Column: h
Not a demand based rate.
Schedule Page: 328 Line No.: 8 Column: m
Other Charges include Meter Agent Service charges provided under SPP's Open Access Tariff
for Meter Agent Services.
Schedule Page: 328 Line No.: 10 Column: e
Agreement for SPP Market Meter Agent Servics Southwest Power Pool Transmission Open Access
Tariff and continues on a year to year basis unless terminated.
Schedule Page: 328 Line No.: 10 Column: h
Not a demand based rate.
Schedule Page: 328 Line No.: 10 Column: m
Other Charges include Meter Agent Service charges provided under SPP's Open Access Tariff
for Meter Agent Services.
Schedule Page: 328 Line No.: 11 Column: h
Capacity based on multiple units of measure (MW-Mo, MW-Wk, MW-D and MW-H).
Schedule Page: 328 Line No.: 12 Column: h
Capacity based on multiple units of measure (MW-Mo, MW-Wk, MW-D and MW-H).
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 328 Line No.: 14 Column: e
Agreement for SPP Market Meter Agent Servics Southwest Power Pool Transmission Open Access
Tariff and continues on a year to year basis unless terminated.
Schedule Page: 328 Line No.: 14 Column: h
Not a demand based rate.
Schedule Page: 328 Line No.: 14 Column: m
Other Charges include Meter Agent Service charges provided under SPP's Open Access Tariff
for Meter Agent Services.
Schedule Page: 328 Line No.: 15 Column: e
Agreement for SPP Market Meter Agent Servics Southwest Power Pool Transmission Open Access
Tariff and continues on a year to year basis unless terminated.
Schedule Page: 328 Line No.: 15 Column: h
Not a demand based rate.
Schedule Page: 328 Line No.: 15 Column: m
Other Charges include Meter Agent Service charges provided under SPP's Open Access Tariff
for Meter Agent Services.
FERC FORM NO. 1 (ED. 12-87)
Page 450.2
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of 2014/Q4
TRANSMISSION OF ELECTRICITY BY ISO/RTOs
1. Report in Column (a) the Transmission Owner receiving revenue for the transmission of electricity by the ISO/RTO.
2. Use a separate line of data for each distinct type of transmission service involving the entities listed in Column (a).
3. In Column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO – Firm
Network Service for Others, FNS – Firm Network Transmission Service for Self, LFP – Long-Term Firm Point-to-Point Transmission Service, OLF – Other
Long-Term Firm Transmission Service, SFP – Short-Term Firm Point-to-Point Transmission Reservation, NF – Non-Firm Transmission Service, OS –
Other Transmission Service and AD- Out-of-Period Adjustments. Use this code for any accounting adjustments or “true-ups” for service provided in prior
reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes.
4. In column (c) identify the FERC Rate Schedule or tariff Number, on separate lines, list all FERC rate schedules or contract designations under which
service, as identified in column (b) was provided.
5. In column (d) report the revenue amounts as shown on bills or vouchers.
6. Report in column (e) the total revenues distributed to the entity listed in column (a).
Line
Total Revenue
Payment Received by
Statistical FERC Rate Schedule Total Revenue by Rate
Schedule or Tarirff
(Transmission Owner Name)
Classification
or Tariff Number
No.
(d)
(e)
(a)
(b)
(c)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
TOTAL
FERC FORM NO. 1/3-Q (REV 03-07)
Page 331
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565)
(Including transactions referred to as "wheeling")
1. Report all transmission, i.e. wheeling or electricity provided by other electric utilities, cooperatives, municipalities, other public
authorities, qualifying facilities, and others for the quarter.
2. In column (a) report each company or public authority that provided transmission service. Provide the full name of the company,
abbreviate if necessary, but do not truncate name or use acronyms. Explain in a footnote any ownership interest in or affiliation with the
transmission service provider. Use additional columns as necessary to report all companies or public authorities that provided
transmission service for the quarter reported.
3. In column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
FNS - Firm Network Transmission Service for Self, LFP - Long-Term Firm Point-to-Point Transmission Reservations. OLF - Other
Long-Term Firm Transmission Service, SFP - Short-Term Firm Point-to- Point Transmission Reservations, NF - Non-Firm Transmission
Service, and OS - Other Transmission Service. See General Instructions for definitions of statistical classifications.
4. Report in column (c) and (d) the total megawatt hours received and delivered by the provider of the transmission service.
5. Report in column (e), (f) and (g) expenses as shown on bills or vouchers rendered to the respondent. In column (e) report the
demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report the total of all
other charges on bills or vouchers rendered to the respondent, including any out of period adjustments. Explain in a footnote all
components of the amount shown in column (g). Report in column (h) the total charge shown on bills rendered to the respondent. If no
monetary settlement was made, enter zero in column (h). Provide a footnote explaining the nature of the non-monetary settlement,
including the amount and type of energy or service rendered.
6. Enter "TOTAL" in column (a) as the last line.
7. Footnote entries and provide explanations following all required data.
Line
No.
Statistical
Name of Company or Public
Authority (Footnote Affiliations) Classification
(b)
(a)
TRANSFER OF ENERGY
MagawattMagawatthours
hours
Received
Delivered
(c)
(d)
EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS
Demand
Energy
Other
Total Cost of
Charges
Charges
Charges
Transmission
($)
($)
($)
($)
(e)
(f)
(g)
(h)
1 Assoc. Electric Coop
NF
3,610
3,610
2 Flint Hills
NF
13,027
13,027
3 Kaw Valley
NF
136
136
4 Midwest ISO
NF
168
168
5 PJM Interconnection
NF
14
14
6 Southern Co. Services
NF
24,030
24,030
3,343,476
3,343,476
54,722
54,722
3,439,183
3,439,183
7 Southwest Power Pool
8 Tenn Valley Authority
NF
9
10
11
12
13
14
15
16
TOTAL
FERC FORM NO. 1/3-Q (REV. 02-04)
Page
332
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 332 Line No.: 1 Column: c
We do not track "megawatt hours received" or "megawatt hours delivered" associated with
all transfers of energy from the transmission of electricity by others since the revenues
and expenses are divided between Westar Energy, Inc. and Kansas Gas and Electric Company
on a proportionate basis while billing from the transmission providers are for the
combined companies.
Schedule Page: 332 Line No.: 7 Column: b
Statistical Classification: LFP, SFP, & NF
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Name of Respondent
20150417-8084
Westar Energy, Inc.
This Report Is:
FERC PDF (Unofficial)
04/17/2015
(1) X
An Original
Line
No.
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (ELECTRIC)
Description
(a)
1 Industry Association Dues
Year/Period of Report
2014/Q4
End of
Amount
(b)
577,855
2 Nuclear Power Research Expenses
3 Other Experimental and General Research Expenses
4 Pub & Dist Info to Stkhldrs...expn servicing outstanding Securities
287,189
5 Oth Expn >=5,000 show purpose, recipient, amount. Group if < $5,000
6 Energy Efficiency Program
3,263,124
7
8 Directors' Fees and Expenses
1,242,155
9
10 Employee Relocation Expenses
513,633
11
12 Bank Fees
187,303
13
14 Scholarships
81,531
15
16 Sponsorships
42,829
17
18 Loss Associated with Affordable Housing Tax Credits
-4,910
19
20 Lab Testing
8,384
21
22 A&G Expense Billed to Affiliates
-28,372
23
24 Cost of Environmental Reserve
470,094
25
26 Other Miscellaneous Expense
53,831
27
28 Discounts Earned
-76,711
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
6,617,935
TOTAL
FERC FORM NO. 1 (ED. 12-94)
Page
335
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
FOOTNOTE DATA
Schedule Page: 335 Line No.: 22 Column: b
Administrative and General expenses charged to affiliate companies.
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
2014/Q4
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Account 403, 404, 405)
(Except amortization of aquisition adjustments)
1. Report in section A for the year the amounts for : (b) Depreciation Expense (Account 403; (c) Depreciation Expense for Asset
Retirement Costs (Account 403.1; (d) Amortization of Limited-Term Electric Plant (Account 404); and (e) Amortization of Other Electric
Plant (Account 405).
2. Report in Section 8 the rates used to compute amortization charges for electric plant (Accounts 404 and 405). State the basis used to
compute charges and whether any changes have been made in the basis or rates used from the preceding report year.
3. Report all available information called for in Section C every fifth year beginning with report year 1971, reporting annually only changes
to columns (c) through (g) from the complete report of the preceding year.
Unless composite depreciation accounting for total depreciable plant is followed, list numerically in column (a) each plant subaccount,
account or functional classification, as appropriate, to which a rate is applied. Identify at the bottom of Section C the type of plant
included in any sub-account used.
In column (b) report all depreciable plant balances to which rates are applied showing subtotals by functional Classifications and showing
composite total. Indicate at the bottom of section C the manner in which column balances are obtained. If average balances, state the
method of averaging used.
For columns (c), (d), and (e) report available information for each plant subaccount, account or functional classification Listed in column
(a). If plant mortality studies are prepared to assist in estimating average service Lives, show in column (f) the type mortality curve
selected as most appropriate for the account and in column (g), if available, the weighted average remaining life of surviving plant. If
composite depreciation accounting is used, report available information called for in columns (b) through (g) on this basis.
4. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state at
the bottom of section C the amounts and nature of the provisions and the plant items to which related.
Line
No.
Functional Classification
(a)
A. Summary of Depreciation and Amortization Charges
Amortization of
Depreciation
Expense for Asset
Limited Term
Depreciation
Retirement Costs
Expense
Electric Plant
(Account 403.1)
(Account 403)
(Account 404)
(b)
(d)
(c)
1 Intangible Plant
2 Steam Production Plant
Amortization of
Other Electric
Plant (Acc 405)
(e)
9,544,779
Total
(f)
9,544,779
61,362,437
61,362,437
6 Other Production Plant
28,671,138
28,671,138
7 Transmission Plant
27,216,544
27,216,544
8 Distribution Plant
20,924,653
20,924,653
3 Nuclear Production Plant
4 Hydraulic Production Plant-Conventional
5 Hydraulic Production Plant-Pumped Storage
9 Regional Transmission and Market Operation
10 General Plant
6,550,360
580,335
144,725,132
580,335
7,130,695
11 Common Plant-Electric
12 TOTAL
9,544,779
154,850,246
B. Basis for Amortization Charges
Depreciations and amortizations are calculated monthly. The original cost of Plant In-Service is multiplied by the plant account depreciation rates. All
depreciation rates have previously been approved by FERC and KCC.
FERC FORM NO. 1 (REV. 12-03)
Page
336
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
Line
No.
Account No.
(a)
C. Factors Used in Estimating Depreciation Charges
Depreciable
Estimated
Net
Plant Base
Avg. Service
Salvage
(In Thousands)
Life
(Percent)
(d)
(b)
(c)
Applied
Depr. rates
(Percent)
(e)
Mortality
Curve
Type
(f)
Average
Remaining
Life
(g)
12 Production13 Steam- Jeffrey EC #1
14 311
34,302
-2.40
1.31
28.32
15 312
91,276
-3.10
1.77
28.35
16 312.1
199,425
-3.00
2.77
28.39
17 314
46,458
-1.50
2.08
28.37
18 315
25,287
-0.80
2.12
28.37
19 316
4,199
-0.80
2.17
28.37
23 311
26,956
-2.30
1.35
28.33
24 312
87,368
-3.10
1.87
28.36
20
21 Production22 Steam- Jeffrey EC #2
25 312.1
142,926
-3.00
2.50
28.38
26 314
43,799
-1.50
1.88
28.36
27 315
20,368
-0.80
2.26
28.37
28 316
5,628
-0.70
2.59
28.39
32 311
44,677
-2.30
1.46
28.34
33 312
134,061
-3.10
1.85
28.36
34 312.1
29
30 Production31 Steam- Jeffrey EC #3
161,826
-3.00
2.76
28.39
35 314
73,070
-1.50
2.10
28.37
36 315
26,747
-0.70
2.40
28.38
37 316
2,800
-0.70
2.80
28.40
87,968
-2.30
2.02
28.37
47,996
-3.10
1.94
28.36
108,453
-2.90
3.27
28.41
38
39 Production40 Steam- JEC Common
41 311
42 312
43 312.1
44 312.2
413
-0.40
2.35
28.38
45 314
6,008
-1.50
2.85
28.40
46 315
13,402
-0.70
2.87
28.40
47 316
12,965
-0.70
2.48
28.39
48
49
50
FERC FORM NO. 1 (REV. 12-03)
Page
337
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
Line
No.
Account No.
(a)
C. Factors Used in Estimating Depreciation Charges
Depreciable
Estimated
Net
Plant Base
Avg. Service
Salvage
(In Thousands)
Life
(Percent)
(d)
(b)
(c)
Applied
Depr. rates
(Percent)
(e)
Mortality
Curve
Type
(f)
Average
Remaining
Life
(g)
12 Production13 Steam- Tecumseh EC #7
14 311
3,068
-0.90
1.42
11.32
15 312
19,843
-1.20
4.11
11.33
16 312.1
12,844
-1.10
6.27
11.33
17 314
13,028
-0.60
3.41
11.33
18 315
12,699
-0.30
5.35
11.33
19 316
255
-0.30
3.43
11.33
23 311
3,626
-0.90
2.68
11.33
24 312
28,948
-1.20
3.44
11.33
20
21 Production22 Steam- Tecumseh EC #8
25 312.1
11,780
-1.20
2.56
11.33
26 314
20,699
-0.60
2.94
11.33
27 315
8,836
-0.30
5.22
11.33
28 316
137
-0.30
5.65
11.33
32 311
13,388
-0.90
4.46
11.33
33 312
29
30 Production31 Steam- TEC Common
12,578
-1.10
4.21
11.33
34 312.1
3,201
-1.10
4.61
11.33
35 312.2
5,027
-0.10
4.37
11.33
36 314
628
-0.60
5.16
11.33
37 315
5,646
-0.30
4.29
11.33
38 316
4,415
-0.30
3.72
11.33
63
-30.00
46 311
1,257
-0.90
1.36
11.32
47 312
13,699
-1.10
5.70
11.33
48 312.1
14,948
-1.10
6.29
11.33
49 314
17,623
-0.60
5.81
11.33
39
40 Production41 Steam- Lawrence EC #2
42 311
1.00
43
44 Production45 Steam- Lawrence EC #3
50
FERC FORM NO. 1 (REV. 12-03)
Page
337.1
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
Line
No.
Account No.
(a)
12 315
C. Factors Used in Estimating Depreciation Charges
Depreciable
Estimated
Net
Plant Base
Avg. Service
Salvage
(In Thousands)
Life
(Percent)
(d)
(b)
(c)
4,318
-0.30
13 316
Applied
Depr. rates
(Percent)
(e)
4.84
Mortality
Curve
Type
(f)
Average
Remaining
Life
(g)
11.33
181
-0.30
3.62
11.33
13,429
-1.60
2.08
19.94
14
15 Production16 Steam- Lawrence EC #4
17 311
18 312
44,421
-2.10
3.14
19.96
108,241
-2.00
3.67
19.97
20 314
15,035
-1.00
3.28
19.96
21 315
13,290
-0.50
4.07
19.97
22 316
775
-0.50
2.65
19.96
18,820
-1.60
2.06
19.94
19 312.1
23
24 Production25 Steam Lawrence EC #5
26 311
27 312
53,430
-2.10
2.58
19.95
136,735
-2.00
3.40
19.96
29 314
57,897
-1.00
3.34
19.96
30 315
19,011
-0.50
3.12
19.96
31 316
1,847
-0.50
2.33
19.95
35 311
38,283
-1.50
3.56
19.97
36 312
18,762
-2.00
3.43
19.96
37 312.1
30,371
-2.00
3.70
19.97
38 312.2
28 312.1
32
33 Production34 Steam-Lawrence Common
11,676
-0.30
3.16
19.96
39 314
1,404
-1.00
4.32
19.97
40 315
3,004
-0.50
2.89
19.96
41 316
5,377
-0.50
3.21
19.96
45 311
6,528
-0.80
3.16
10.35
46 312
13,764
-1.10
4.60
10.36
42
43 Production44 Steam- Hutchinson EC
47 312.1
231
-1.00
6.85
10.36
48 314
10,849
-0.50
3.80
10.36
49 315
2,714
-0.30
3.23
10.35
50 316
1,224
-0.30
5.65
10.36
FERC FORM NO. 1 (REV. 12-03)
Page
337.2
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
Line
No.
Account No.
(a)
C. Factors Used in Estimating Depreciation Charges
Depreciable
Estimated
Net
Plant Base
Avg. Service
Salvage
(In Thousands)
Life
(Percent)
(d)
(b)
(c)
Applied
Depr. rates
(Percent)
(e)
Mortality
Curve
Type
(f)
Average
Remaining
Life
(g)
12 Production13 Gas Turbines14 Gordan Evans #1
15 341
1,581
-0.80
2.32
29.31
16 342
510
-0.80
2.65
29.32
17 344
23,263
-0.80
2.32
29.31
18 345
5,000
-0.80
2.65
29.32
19
20 Production21 GT- Gordon Evans #2
22 341
1,581
-0.80
2.32
29.31
23 342
594
-0.80
2.43
29.32
24 344
22,943
-0.80
2.32
29.31
25 345
4,951
-0.80
2.32
29.31
29 341
2,857
-0.80
2.32
29.31
30 342
780
-0.80
2.32
29.31
31 344
39,319
-0.80
2.32
29.31
32 345
12,537
-0.80
2.32
29.31
37 341
5,331
-0.80
2.32
29.31
38 342
2,971
-0.80
2.32
29.31
39 344
813
-0.80
2.37
29.31
40 345
152
-0.80
2.38
29.31
41 346
171
-0.80
2.40
29.31
45 341
263
-0.80
3.14
29.33
46 342
834
-0.80
3.14
29.33
47 344
23,576
-0.80
3.14
29.33
48 345
4,896
-0.80
3.14
29.33
49 346
121
-0.80
3.14
29.33
26
27 Production28 GT- Gordon Evans #3
33
34 Production35 Gas Turbines36 Gordan Evans Common
42
43 Production44 GT- Emporia EC #1
50
FERC FORM NO. 1 (REV. 12-03)
Page
337.3
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
Line
No.
Account No.
(a)
C. Factors Used in Estimating Depreciation Charges
Depreciable
Estimated
Net
Plant Base
Avg. Service
Salvage
(In Thousands)
Life
(Percent)
(d)
(b)
(c)
Applied
Depr. rates
(Percent)
(e)
Mortality
Curve
Type
(f)
Average
Remaining
Life
(g)
12 Production13 GT- Emporia EC #2
14 341
262
-0.80
3.14
29.33
15 342
617
-0.80
3.14
29.33
16 344
23,987
-0.80
3.14
29.33
17 345
1,475
-0.80
3.14
29.33
18 346
118
-0.80
3.14
29.33
19
20 Production21 GT- Emporia EC #3
22 341
262
-0.80
3.14
29.33
23 342
618
-0.80
3.14
29.33
24 344
23,584
-0.80
3.14
29.33
25 345
4,632
-0.80
3.14
29.33
26 346
154
-0.80
3.14
29.33
262
-0.80
3.14
29.33
31 342
618
-0.80
3.14
29.33
32 344
24,001
-0.80
3.14
29.33
33 345
1,234
-0.80
3.14
29.33
34 346
154
-0.80
3.14
29.33
38 341
450
-0.80
3.14
29.33
39 342
1,011
-0.80
3.14
29.33
40 344
48,004
-0.80
3.14
29.33
41 345
8,535
-0.80
3.14
29.33
42 346
620
-0.80
3.14
29.33
27
28 Production29 GT- Emporia EC #4
30 341
35
36 Production37 GT- Emporia EC #5
43
44 Production45 GT- Emporia EC #6
46 341
486
-0.80
3.25
29.33
47 342
1,114
-0.80
3.25
29.33
48 344
39,801
-0.80
3.25
29.33
49 345
7,367
-0.80
3.25
29.33
50 346
146
-0.80
3.25
29.33
FERC FORM NO. 1 (REV. 12-03)
Page
337.4
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
Line
No.
Account No.
(a)
C. Factors Used in Estimating Depreciation Charges
Depreciable
Estimated
Net
Plant Base
Avg. Service
Salvage
(In Thousands)
Life
(Percent)
(d)
(b)
(c)
Applied
Depr. rates
(Percent)
(e)
Mortality
Curve
Type
(f)
Average
Remaining
Life
(g)
12 Production13 GT- Emporia EC #7
14 341
488
-0.80
3.25
29.33
15 342
1,118
-0.80
3.25
29.33
16 344
39,887
-0.80
3.25
29.33
17 345
7,451
-0.80
3.25
29.33
18 346
147
-0.80
3.25
29.33
19
20 Production21 GT- Emporia Common
22 341
16,720
-0.80
3.14
29.33
23 342
240
-0.80
3.14
29.33
24 344
7,091
-0.80
3.14
29.33
25 345
6,880
-0.80
3.14
29.33
26 346
7,182
-0.80
3.37
29.34
30 341
-8.43
1.50
31 342
-5.18
1.50
32 344
-8.21
1.50
33 345
-4.79
1.50
34 346
-8.43
1.50
38 341
-8.43
1.50
39 342
-8.43
1.50
40 344
-7.12
1.50
41 345
-0.69
1.50
42 346
-8.43
1.50
27
28 Production29 GT- Tecumseh EC #1
35
36 Production37 GT- Tecumseh EC #2
43
44 Production45 GT- Hutchinson EC #1
46 341
14
-0.30
0.90
10.35
47 342
160
-0.30
-0.01
10.35
48 344
6,052
-0.30
1.08
10.35
49 345
354
-0.30
0.11
10.35
50 346
26
-0.30
-0.21
10.35
FERC FORM NO. 1 (REV. 12-03)
Page
337.5
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
Line
No.
Account No.
(a)
C. Factors Used in Estimating Depreciation Charges
Depreciable
Estimated
Net
Plant Base
Avg. Service
Salvage
(In Thousands)
Life
(Percent)
(d)
(b)
(c)
Applied
Depr. rates
(Percent)
(e)
Mortality
Curve
Type
(f)
Average
Remaining
Life
(g)
12 Production13 GT- Hutchison EC #2
14 341
22
-0.30
1.08
10.35
15 342
160
-0.30
-0.01
10.35
16 344
6,522
-0.30
1.39
10.36
17 345
325
-0.30
0.09
10.35
18 346
26
-0.30
-0.21
10.35
19
20 Production21 GT- Hutchison EC #3
22 341
22
-0.30
1.08
10.35
23 342
388
-0.30
2.43
10.36
24 344
7,753
-0.30
1.10
10.35
25 345
561
-0.30
5.62
10.36
26 346
26
-0.30
-0.21
10.35
8
-0.10
-3.84
4.47
31 342
40
-0.10
-3.84
4.47
32 344
7,903
-0.10
-2.92
4.47
33 345
422
-0.10
-3.32
4.47
34 346
2
-0.10
-3.68
4.47
38 341
322
-0.10
-1.08
2.49
39 342
65
-0.10
-4.28
2.49
40 344
3,581
-0.10
-2.76
2.49
41 345
336
-0.10
-1.86
2.49
42 346
86
-0.10
8.75
2.49
47 341
9,181
-0.50
5.09
18.07
48 344
153,891
-0.50
5.09
18.07
49 345
17,304
-0.50
5.09
18.07
50 346
782
-0.50
5.09
18.07
27
28 Production29 GT- Hutchison EC #4
30 341
35
36 Production37 GT- Abilene EC
43
44 Production45 Wind Turbines
46 Central Plains
FERC FORM NO. 1 (REV. 12-03)
Page
337.6
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
Line
No.
Account No.
(a)
C. Factors Used in Estimating Depreciation Charges
Depreciable
Estimated
Net
Plant Base
Avg. Service
Salvage
(In Thousands)
Life
(Percent)
(d)
(b)
(c)
Applied
Depr. rates
(Percent)
(e)
Mortality
Curve
Type
(f)
Average
Remaining
Life
(g)
12 Production13 Wind Turbines
14 Flat Ridge
15 341
4,721
-0.40
5.35
17.12
16 344
74,451
-0.40
5.35
17.12
17 345
15,056
-0.40
5.30
17.12
18 346
390
-0.40
5.35
17.12
19
20 Production21 GT- Spring Creek #1
22 341
1,649
-0.50
1.62
19.97
23 342
341
-0.50
1.62
19.97
24 344
22,884
-0.50
1.62
19.97
25 345
2,098
-0.50
1.62
19.97
29 341
1,649
-0.50
1.62
19.97
30 342
341
-0.50
1.62
19.97
31 344
22,884
-0.50
1.62
19.97
32 345
2,098
-0.50
1.62
19.97
36 341
1,649
-0.50
1.62
19.97
37 342
341
-0.50
1.62
19.97
38 344
22,884
-0.50
1.62
19.97
39 345
2,098
-0.50
1.62
19.97
1,649
-0.50
1.62
19.97
44 342
341
-0.50
1.62
19.97
45 344
22,884
-0.50
1.62
19.97
46 345
2,098
-0.50
1.62
19.97
26
27 Production28 GT- Spring Creek #2
33
34 Production35 GT- Spring Creek #3
40
41 Production42 GT- Spring Creek #4
43 341
47
48
49
50
FERC FORM NO. 1 (REV. 12-03)
Page
337.7
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
Line
No.
Account No.
(a)
C. Factors Used in Estimating Depreciation Charges
Depreciable
Estimated
Net
Plant Base
Avg. Service
Salvage
(In Thousands)
Life
(Percent)
(d)
(b)
(c)
Applied
Depr. rates
(Percent)
(e)
Mortality
Curve
Type
(f)
Average
Remaining
Life
(g)
12 Production13 GT-Spring Creek Common
14 341
16
-0.50
2.97
19.97
15 342
63
-0.50
2.97
19.97
16 344
154
-0.50
3.74
19.97
17 345
344
18 346
1,177
-0.50
1.62
19.97
19
20
21 SUBTOTAL
3,160,585
22
23
24 TRANSMISSION
25 352
26 352.6
27 353
53,553
-10.00
2.68
37.30
3,978
-10.00
6.67
15.00
325,179
-10.00
1.54
64.90
23,375
-10.00
6.67
15.00
29 354
2,804
-30.00
3.51
28.50
30 355
303,017
-25.00
3.19
31.30
28 353.6
31 355.6
32 356
33 356.6
74,828
-25.00
6.67
15.00
148,715
-15.00
2.05
48.80
18,033
-15.00
6.67
15.00
34 357
1,410
1.50
66.70
35 358
5,478
2.10
47.60
36
37 SUBTOTAL
960,370
38
39 DISTRIBUTION
40 361
14,530
-20.00
1.66
42.72
41 362
156,630
-15.00
1.47
46.95
42 364
238,868
-30.00
2.01
40.76
43 365
155,036
-40.00
1.78
50.96
44 366.1
4,018
-50.00
1.46
35.92
45 366.2
35,050
-50.00
1.74
48.99
46 367.1
5,550
-30.00
1.97
38.50
94,438
-30.00
2.12
42.72
120,474
-10.00
1.73
31.40
1.62
39.42
-10.00
1.58
31.32
47 367.2
48 368
49 368.1
77,642
50 368.2
7,753
FERC FORM NO. 1 (REV. 12-03)
Page
337.8
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
Line
No.
Account No.
(a)
12 369.1
C. Factors Used in Estimating Depreciation Charges
Depreciable
Estimated
Net
Plant Base
Avg. Service
Salvage
(In Thousands)
Life
(Percent)
(d)
(b)
(c)
26,559
-25.00
Applied
Depr. rates
(Percent)
(e)
1.75
Mortality
Curve
Type
(f)
Average
Remaining
Life
(g)
35.70
13 369.2
159
-25.00
1.60
33.53
14 369.3
44,631
-25.00
1.94
41.14
15 370
50,750
-5.00
2.37
25.52
16 370.1
17 372
18 373
19 SUBTOTAL
8,383
4.00
13,855
-40.00
4.54
19.28
32,799
-30.00
3.60
22.13
-5.00
1.84
34.48
1,087,125
20
21 GENERAL PLANT
22 390
68,453
23 391
11,048
4.00
16.98
24 391.1
27,890
6.84
2.52
25 392
9,775
4.64
7.49
26 393
1,892
4.00
19.48
27 394
13,054
3.92
15.94
28 395
180
4.00
17.80
29 396
4,674
1.44
10.35
30 397
39,008
5.78
5.98
31 398
940
5.98
7.83
5.00
32
33 SUBTOTAL
176,914
34
35 TOTAL
5,384,994
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
FERC FORM NO. 1 (REV. 12-03)
Page
337.9
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
FOOTNOTE DATA
Schedule Page: 336 Line No.: 16 Column: a
Pollution Control Equipment
Schedule Page: 336 Line No.: 25 Column: a
Pollution Control Equipment
Schedule Page: 336 Line No.: 34 Column: a
Pollution Control Equipment
Schedule Page: 336 Line No.: 43 Column: a
Pollution Control Equipment
Schedule Page: 336 Line No.: 44 Column: a
Railcars
Schedule Page: 336.1 Line No.: 16 Column: a
Pollution Control Equipment
Schedule Page: 336.1 Line No.: 25 Column: a
Pollution Control Equipment
Schedule Page: 336.1 Line No.: 34 Column: a
Pollution Control Equipment
Schedule Page: 336.1 Line No.: 35 Column: a
Railcars
Schedule Page: 336.1 Line No.: 48 Column: a
Pollution Control Equipment
Schedule Page: 336.2 Line No.: 19 Column: a
Pollution Control Equipment
Schedule Page: 336.2 Line No.: 28 Column: a
Pollution Control Equipment
Schedule Page: 336.2 Line No.: 37 Column: a
Pollution Control Equipment
Schedule Page: 336.2 Line No.: 38 Column: a
Railcars
Schedule Page: 336.2 Line No.: 47 Column: a
Pollution Control Equipment
Schedule Page: 336.8 Line No.: 26 Column: a
Transmission Property Incentive - 15 Years
Schedule Page: 336.8 Line No.: 28 Column: a
Transmission Property Incentive - 15 Years
Schedule Page: 336.8 Line No.: 31 Column: a
Transmission Property Incentive - 15 Years
Schedule Page: 336.8 Line No.: 33 Column: a
Transmission Property Incentive - 15 Years
Schedule Page: 336.8 Line No.: 44 Column: a
Underground Conduit - Network
Schedule Page: 336.8 Line No.: 45 Column: a
Underground Conduit- Residential & Other
Schedule Page: 336.8 Line No.: 46 Column: a
Underground Conductors & Devices
Schedule Page: 336.8 Line No.: 47 Column: a
Underground Cond & Dev - Residential & Other
Schedule Page: 336.8 Line No.: 49 Column: a
Line Transformers - Underground
Schedule Page: 336.8 Line No.: 50 Column: a
Line Capacitors - Inst.
Schedule Page: 336.9 Line No.: 12 Column: a
Services - Overhead
Schedule Page: 336.9 Line No.: 13 Column: a
Services - Underground - Network
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
FOOTNOTE DATA
Schedule Page: 336.9 Line No.: 14 Column: a
Services - Underground - Residential & Other
Schedule Page: 336.9 Line No.: 16 Column: a
AMI Meters
Schedule Page: 336.9 Line No.: 24 Column: a
Computers and Other Electronic Equipment
FERC FORM NO. 1 (ED. 12-87)
Page 450.2
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
REGULATORY COMMISSION EXPENSES
1. Report particulars (details) of regulatory commission expenses incurred during the current year (or incurred in previous years, if
being amortized) relating to format cases before a regulatory body, or cases in which such a body was a party.
2. Report in columns (b) and (c), only the current year's expenses that are not deferred and the current year's amortization of amounts
deferred in previous years.
Line
No.
Description
(Furnish name of regulatory commission or body the
docket or case number and a description of the case)
(a)
1 KANSAS CORPORATION COMMISSION:
Assessed by
Regulatory
Commission
(b)
Expenses
of
Utility
(c)
Total
Expense for
Current Year
(b) + (c)
(d)
Deferred
in Account
182.3 at
Beginning of Year
(e)
2
3 KCC Assessment Fees
669,291
669,291
53,262
53,262
4
5 CURB Assessment Fees
6
7 2011 KCC Rate Case - Docket 12-WSEE-112-RTS
205,673
205,673
269,474
54,691
54,691
154,452
170,332
170,332
17,729
17,729
307,913
307,913
94,244
94,244
850,582
1,573,135
8 Amortization period (05/12-04/15)
9
10 2013 KCC Abbreviated Rate Case
11 Docket 13-WSEE-629-RTS
12 Amortization period (12/13-11/16)
13
14 FEDERAL ENERGY REGULATORY COMMISSION:
15
16 FERC General
17
18 FERC Enforcement Fees
19
20 ENVIRONMENTAL PROTECTION AGENCY/
21 KANSAS DEPT. OF HEALTH AND ENVIRONMENT:
22
23 Legal Expenses
24
25 SECURITIES EXCHANGE COMMISSION:
26
27 NYSE Listing Fee
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46 TOTAL
FERC FORM NO. 1 (ED. 12-96)
722,553
Page
350
423,926
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
REGULATORY COMMISSION EXPENSES (Continued)
3. Show in column (k) any expenses incurred in prior years which are being amortized. List in column (a) the period of amortization.
4. List in column (f), (g), and (h) expenses incurred during year which were charged currently to income, plant, or other accounts.
5. Minor items (less than $25,000) may be grouped.
EXPENSES INCURRED DURING YEAR
CURRENTLY CHARGED TO
Account
Amount
Department
No.
(f)
(g)
(h)
AMORTIZED DURING YEAR
Deferred to
Account 182.3
(i)
Contra
Account
Amount
(j)
(k)
Deferred in
Account 182.3
End of Year
(l)
Line
No.
1
2
Electric
928
669,291
3
4
Electric
928
53,262
Electric
928
205,673
5
6
6,040
928
206,828
68,686
7
8
9
Electric
928
54,691
6,173
928
54,691
105,934
10
11
12
13
14
15
Electric
928
170,332
16
Electric
928
17,729
18
17
19
20
21
22
Electric
928
307,913
23
24
25
26
Electric
928
94,244
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
1,573,135
FERC FORM NO. 1 (ED. 12-96)
12,213
Page
351
261,519
174,620
46
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES
1. Describe and show below costs incurred and accounts charged during the year for technological research, development, and demonstration (R, D &
D) project initiated, continued or concluded during the year. Report also support given to others during the year for jointly-sponsored projects.(Identify
recipient regardless of affiliation.) For any R, D & D work carried with others, show separately the respondent's cost for the year and cost chargeable to
others (See definition of research, development, and demonstration in Uniform System of Accounts).
2. Indicate in column (a) the applicable classification, as shown below:
Classifications:
A. Electric R, D & D Performed Internally:
(1) Generation
a. hydroelectric
i. Recreation fish and wildlife
ii Other hydroelectric
b. Fossil-fuel steam
c. Internal combustion or gas turbine
d. Nuclear
e. Unconventional generation
f. Siting and heat rejection
(2) Transmission
Line
No.
a. Overhead
b. Underground
(3) Distribution
(4) Regional Transmission and Market Operation
(5) Environment (other than equipment)
(6) Other (Classify and include items in excess of $50,000.)
(7) Total Cost Incurred
B. Electric, R, D & D Performed Externally:
(1) Research Support to the electrical Research Council or the Electric
Power Research Institute
Description
(b)
Classification
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
FERC FORM NO. 1 (ED. 12-87)
Page
352
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES (Continued)
(2) Research Support to Edison Electric Institute
(3) Research Support to Nuclear Power Groups
(4) Research Support to Others (Classify)
(5) Total Cost Incurred
3. Include in column (c) all R, D & D items performed internally and in column (d) those items performed outside the company costing $50,000 or more,
briefly describing the specific area of R, D & D (such as safety, corrosion control, pollution, automation, measurement, insulation, type of appliance, etc.).
Group items under $50,000 by classifications and indicate the number of items grouped. Under Other, (A (6) and B (4)) classify items by type of R, D &
D activity.
4. Show in column (e) the account number charged with expenses during the year or the account to which amounts were capitalized during the year,
listing Account 107, Construction Work in Progress, first. Show in column (f) the amounts related to the account charged in column (e)
5. Show in column (g) the total unamortized accumulating of costs of projects. This total must equal the balance in Account 188, Research,
Development, and Demonstration Expenditures, Outstanding at the end of the year.
6. If costs have not been segregated for R, D &D activities or projects, submit estimates for columns (c), (d), and (f) with such amounts identified by
"Est."
7. Report separately research and related testing facilities operated by the respondent.
Costs Incurred Internally Costs Incurred Externally
Current Year
Current Year
(c)
(d)
AMOUNTS CHARGED IN CURRENT YEAR
Account
(e)
Amount
(f)
Unamortized
Accumulation
(g)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
FERC FORM NO. 1 (ED. 12-87)
Page
353
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
DISTRIBUTION OF SALARIES AND WAGES
Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to
Utility Departments, Construction, Plant Removals, and Other Accounts, and enter such amounts in the appropriate lines and columns
provided. In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation
giving substantially correct results may be used.
Line
No.
Classification
Direct Payroll
Distribution
(b)
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
Electric
Operation
Production
Transmission
Regional Market
Distribution
Customer Accounts
Customer Service and Informational
Sales
Administrative and General
TOTAL Operation (Enter Total of lines 3 thru 10)
Maintenance
Production
Transmission
Regional Market
Distribution
Administrative and General
TOTAL Maintenance (Total of lines 13 thru 17)
Total Operation and Maintenance
Production (Enter Total of lines 3 and 13)
Transmission (Enter Total of lines 4 and 14)
Regional Market (Enter Total of Lines 5 and 15)
Distribution (Enter Total of lines 6 and 16)
Customer Accounts (Transcribe from line 7)
Customer Service and Informational (Transcribe from line 8)
Sales (Transcribe from line 9)
Administrative and General (Enter Total of lines 10 and 17)
TOTAL Oper. and Maint. (Total of lines 20 thru 27)
Gas
Operation
Production-Manufactured Gas
Production-Nat. Gas (Including Expl. and Dev.)
Other Gas Supply
Storage, LNG Terminaling and Processing
Transmission
Distribution
Customer Accounts
Customer Service and Informational
Sales
Administrative and General
TOTAL Operation (Enter Total of lines 31 thru 40)
Maintenance
Production-Manufactured Gas
Production-Natural Gas (Including Exploration and Development)
Other Gas Supply
Storage, LNG Terminaling and Processing
Transmission
FERC FORM NO. 1 (ED. 12-88)
Page
Allocation of
Payroll charged for
Clearing Accounts
(c)
Total
(d)
18,487,035
1,446,363
9,969,876
7,086,661
1,301,112
27,717,510
66,008,557
15,873,031
2,288,753
6,383,744
271,182
24,816,710
34,360,066
3,735,116
16,353,620
7,086,661
1,301,112
27,988,692
90,825,267
354
8,588,532
99,413,799
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
DISTRIBUTION OF SALARIES AND WAGES (Continued)
Line
No.
Classification
Direct Payroll
Distribution
(b)
(a)
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
Distribution
Administrative and General
TOTAL Maint. (Enter Total of lines 43 thru 49)
Total Operation and Maintenance
Production-Manufactured Gas (Enter Total of lines 31 and 43)
Production-Natural Gas (Including Expl. and Dev.) (Total lines 32,
Other Gas Supply (Enter Total of lines 33 and 45)
Storage, LNG Terminaling and Processing (Total of lines 31 thru
Transmission (Lines 35 and 47)
Distribution (Lines 36 and 48)
Customer Accounts (Line 37)
Customer Service and Informational (Line 38)
Sales (Line 39)
Administrative and General (Lines 40 and 49)
TOTAL Operation and Maint. (Total of lines 52 thru 61)
Other Utility Departments
Operation and Maintenance
TOTAL All Utility Dept. (Total of lines 28, 62, and 64)
Utility Plant
Construction (By Utility Departments)
Electric Plant
Gas Plant
Other (provide details in footnote):
TOTAL Construction (Total of lines 68 thru 70)
Plant Removal (By Utility Departments)
Electric Plant
Gas Plant
Other (provide details in footnote):
TOTAL Plant Removal (Total of lines 73 thru 75)
Other Accounts (Specify, provide details in footnote):
163 Stores Expense Undistributed
184 Clearing Account
182.3 Other Regulatory Assets
186 Corporate Deferrals
211 Other Paid in Capital
228 Accumulated Provision
242 Misc Current & Accrued Liabilities
253 Other Deferred Credits
417.1 Expenses of Nonutility Operations
426 Miscellaneous Deductions
438 Dividend Equivalends-RSUs
451 Temporary Services
456 Other Electric Revenues
TOTAL Other Accounts
TOTAL SALARIES AND WAGES
FERC FORM NO. 1 (ED. 12-88)
Page
355
Allocation of
Payroll charged for
Clearing Accounts
(c)
Total
(d)
90,825,267
8,588,532
99,413,799
10,648,361
19,565,359
30,213,720
10,648,361
19,565,359
30,213,720
2,829,610
2,994,528
5,824,138
2,829,610
2,994,528
5,824,138
1,796,655
29,706,618
-96
59,592
6,137,887
1,704,084
849
425,152
15,684
3,449,235
553,612
107,309
-1,796,655
-29,706,618
-7
11,106
43,956,581
148,259,819
-31,148,419
164,226
41,820
70,631
67,078
-103
70,698
6,137,887
1,868,310
849
425,152
15,684
3,491,055
553,612
177,940
67,078
12,808,162
148,259,819
20150417-8084
04/17/2015
Name
of RespondentFERC PDF (Unofficial)
This Report
Is:
(1)
An
Original
X
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of
2014/Q4
COMMON UTILITY PLANT AND EXPENSES
1. Describe the property carried in the utility's accounts as common utility plant and show the book cost of such plant at end of year classified by
accounts as provided by Plant Instruction 13, Common Utility Plant, of the Uniform System of Accounts. Also show the allocation of such plant costs to
the respective departments using the common utility plant and explain the basis of allocation used, giving the allocation factors.
2. Furnish the accumulated provisions for depreciation and amortization at end of year, showing the amounts and classifications of such accumulated
provisions, and amounts allocated to utility departments using the Common utility plant to which such accumulated provisions relate, including
explanation of basis of allocation and factors used.
3. Give for the year the expenses of operation, maintenance, rents, depreciation, and amortization for common utility plant classified by accounts as
provided by the Uniform System of Accounts. Show the allocation of such expenses to the departments using the common utility plant to which such
expenses are related. Explain the basis of allocation used and give the factors of allocation.
4. Give date of approval by the Commission for use of the common utility plant classification and reference to order of the Commission or other
authorization.
FERC FORM NO. 1 (ED. 12-87)
Page
356
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
AMOUNTS INCLUDED IN ISO/RTO SETTLEMENT STATEMENTS
1. The respondent shall report below the details called for concerning amounts it recorded in Account 555, Purchase Power, and Account 447, Sales for
Resale, for items shown on ISO/RTO Settlement Statements. Transactions should be separately netted for each ISO/RTO administered energy market
for purposes of determining whether an entity is a net seller or purchaser in a given hour. Net megawatt hours are to be used as the basis for determining
whether a net purchase or sale has occurred. In each monthly reporting period, the hourly sale and purchase net amounts are to be aggregated and
separately reported in Account 447, Sales for Resale, or Account 555, Purchased Power, respectively.
Description of Item(s)
Line
No.
(a)
Balance at End of
Quarter 1
(b)
Balance at End of
Quarter 2
(c)
Balance at End of
Quarter 3
(d)
Balance at End of
Year
(e)
1 Energy
2
Net Purchases (Account 555)
3
Net Sales (Account 447)
2,188,823
13,046,306
22,732,714
28,251,748
(
21,525,433)
(
30,997,662)
(
47,787,586)
(
70,497,769)
4 Transmission Rights
(
1,572,694)
(
6,432,184)
(
8,871,306)
(
12,051,155)
5 Ancillary Services
(
677,104)
(
1,554,177)
(
3,171,252)
(
4,011,141)
2,901
2,901
2,901
2,901
(
203,033)
188,238
176,376
478,028
6 Other Items (list separately)
7 Administration Charges
8 Revenue Neutrality Uplift
9 Inadvertent Dist
(
10 Revenue Sufficiency Guarantee
338)
(
14,500
11 RT Schedule 24 Allocation
479
12 Under Schedule
(
338)
(
338)
14,715
479
2,477)
(
(
338)
14,718
14,718
479
2,477)
(
479
2,477)
(
2,477)
13 Over Schedule
1,159
1,159
1,159
1,159
14 Uninstructed Deviation Charges
2,674
2,674
2,674
2,674
15 Financially Settled Loss Charges
7,069
7,069
7,069
16 DA Over-Collected Losses Dist.
(
757,190)
(
2,580,223)
17 GFA Carve Out Dist Monthly
(
(
5,169,565)
617)
18 GFA Carve Out Dist Yearly
19 RT Contingency Reserve Deploy Fail Dist
(
20 RT Over-Collected Losses Dist.
7,832)
(
36,163
800)
(
(
194)
(
2,338)
211,951
23 RT Reserve Sharing Group Dist.
(
3,128)
(
1,399)
(
(
6,073)
(
23,645
131,809
25 RT Contingency Reserve Deploy Fail
32,655
10,016
547,464
74)
(
4,213)
(
10,156)
(
220,243
(
26 RT Demand Reduction
(
26,770)
(
39,899)
(
74)
6,291)
14,008)
338,262
19,840)
(
18,607)
(
40,270)
462
27 RT Out-of-Merit
174)
12,667
419,288
2,917)
24 DA Grandfathered Agrmnt CarveOut Daily
805)
13,839
(
(
6,854,925)
(
21 RT Psuedo-Tie Congestion
22 RT Regulation Non-Performance Dist.
7,069
(
462
40,850)
28 RT Regulation Deploy Adjustment
13,667
30,214
25,513
8,813
29 RT Regulation Non-Performance
31,413
113,133
169,304
240,691
369,717
368,128
368,128
30 Virtual Energy
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
TOTAL
FERC FORM NO. 1/3-Q (NEW. 12-05)
(
22,422,250)
Page
397
(
27,488,524)
(
40,923,784)
(
63,222,771)
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
PURCHASES AND SALES OF ANCILLARY SERVICES
Report the amounts for each type of ancillary service shown in column (a) for the year as specified in Order No. 888 and defined in the
respondents Open Access Transmission Tariff.
In columns for usage, report usage-related billing determinant and the unit of measure.
(1) On line 1 columns (b), (c), (d), (e), (f) and (g) report the amount of ancillary services purchased and sold during the year.
(2) On line 2 columns (b) (c), (d), (e), (f), and (g) report the amount of reactive supply and voltage control services purchased and sold
during the year.
(3) On line 3 columns (b) (c), (d), (e), (f), and (g) report the amount of regulation and frequency response services purchased and sold
during the year.
(4) On line 4 columns (b), (c), (d), (e), (f), and (g) report the amount of energy imbalance services purchased and sold during the year.
(5) On lines 5 and 6, columns (b), (c), (d), (e), (f), and (g) report the amount of operating reserve spinning and supplement services
purchased and sold during the period.
(6) On line 7 columns (b), (c), (d), (e), (f), and (g) report the total amount of all other types ancillary services purchased or sold during
the year. Include in a footnote and specify the amount for each type of other ancillary service provided.
Amount Purchased for the Year
Line
No.
Type of Ancillary Service
(a)
Amount Sold for the Year
Usage - Related Billing Determinant
Unit of
Measure
Number of Units
Dollars
(b)
(c)
(d)
1 Scheduling, System Control and Dispatch
2 Reactive Supply and Voltage
Usage - Related Billing Determinant
Unit of
Measure
Number of Units
Dollars
(e)
(f)
(g)
7,401,481
1,917,310
34,946
72,894
3 Regulation and Frequency Response
188,479
4 Energy Imbalance
5 Operating Reserve - Spinning
108,442
6 Operating Reserve - Supplement
67,668
7 Other
8 Total (Lines 1 thru 7)
FERC FORM NO. 1 (New 2-04)
7,436,427
Page 398
2,354,793
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 398 Line No.: 1 Column: b
We do not track "number of units" or "units of measure" associated with all Ancillary
Services since the revenues and expenses are divided between Westar Energy, Inc. and
Kansas Gas and Electric Company on a proportionate basis while the billing or revenue
received from the Southwest Power Pool and other entities are for the combined companies.
Schedule Page: 398 Line No.: 3 Column: g
Schedule 3 Regulation and Frequency Response
Schedule 3
Schedule 3a
$ 89,413
$ 99,066
--------$ 188,479
=========
Schedule Page: 398 Line No.: 8 Column: g
Schedules 3, 5 and 6 were no longer included in transmission billing starting March
1,2014. These Ancillary Services became products of the SPP Integrated Marketplace.
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
MONTHLY TRANSMISSION SYSTEM PEAK LOAD
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
Year/Period of Report
2014/Q4
End of
(1) Report the monthly peak load on the respondent's transmission system. If the respondent has two or more power systems which are not physically
integrated, furnish the required information for each non-integrated system.
(2) Report on Column (b) by month the transmission system's peak load.
(3) Report on Columns (c ) and (d) the specified information for each monthly transmission - system peak load reported on Column (b).
(4) Report on Columns (e) through (j) by month the system' monthly maximum megawatt load by statistical classifications. See General Instruction for
the definition of each statistical classification.
NAME OF SYSTEM:
Line
No.
Month
Monthly Peak
MW - Total
Day of
Monthly
Peak
(a)
(b)
(c)
Hour of Firm Network
Monthly Service for Self
Peak
(d)
Firm Network
Service for
Others
Long-Term Firm
Point-to-point
Reservations
Other LongTerm Firm
Service
Short-Term Firm
Point-to-point
Reservation
Other
Service
(f)
(g)
(h)
(i)
(j)
(e)
1 January
2,069
6
19
1,626
382
61
2 February
2,024
5
19
1,591
373
60
3 March
1,998
2
20
1,562
383
53
4 Total for Quarter 1
6,091
4,779
1,138
174
5 April
1,568
14
11
1,220
283
65
6 May
2,204
29
17
1,778
352
74
7 June
2,607
30
17
2,091
419
97
8 Total for Quarter 2
6,379
5,089
1,054
236
9 July
2,915
22
17
2,387
481
47
10 August
2,856
25
17
2,344
465
47
11 September
2,658
4
17
2,182
433
43
12 Total for Quarter 3
8,429
6,913
1,379
137
13 October
1,995
1
17
1,646
325
24
14 November
1,873
17
19
1,509
342
22
15 December
1,871
30
19
1,502
353
16
16 Total for Quarter 4
5,739
4,657
1,020
62
26,638
21,438
4,591
609
17 Total Year to
Date/Year
FERC FORM NO. 1/3-Q (NEW. 07-04)
Page
400
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
MONTHLY ISO/RTO TRANSMISSION SYSTEM PEAK LOAD
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
Year/Period of Report
2014/Q4
End of
(1) Report the monthly peak load on the respondent's transmission system. If the Respondent has two or more power systems which are not physically
integrated, furnish the required information for each non-integrated system.
(2) Report on Column (b) by month the transmission system's peak load.
(3) Report on Column (c) and (d) the specified information for each monthly transmission - system peak load reported on Column (b).
(4) Report on Columns (e) through (i) by month the system’s transmission usage by classification. Amounts reported as Through and Out Service in
Column (g) are to be excluded from those amounts reported in Columns (e) and (f).
(5) Amounts reported in Column (j) for Total Usage is the sum of Columns (h) and (i).
NAME OF SYSTEM:
Line
No.
Monthly Peak
MW - Total
Day of
Monthly
Peak
Hour of
Monthly
Peak
Imports into
ISO/RTO
Exports from
ISO/RTO
Through and
Out Service
Network
Service Usage
Point-to-Point
Service Usage
Total Usage
Month
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
1 January
2 February
3 March
4 Total for Quarter 1
5 April
6 May
7 June
8 Total for Quarter 2
9 July
10 August
11 September
12 Total for Quarter 3
13 October
14 November
15 December
16 Total for Quarter 4
17 Total Year to
Date/Year
FERC FORM NO. 1/3-Q (NEW. 07-04)
Page
400a
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
ELECTRIC ENERGY ACCOUNT
Report below the information called for concerning the disposition of electric energy generated, purchased, exchanged and wheeled during the year.
Line
No.
Item
MegaWatt Hours
(a)
(b)
Line
No.
Item
MegaWatt Hours
(a)
(b)
1 SOURCES OF ENERGY
21 DISPOSITION OF ENERGY
2 Generation (Excluding Station Use):
22 Sales to Ultimate Consumers (Including
3 Steam
13,282,319
23 Requirements Sales for Resale (See
4 Nuclear
24 Non-Requirements Sales for Resale (See
6 Hydro-Pumped Storage
25 Energy Furnished Without Charge
14,094,928
26 Energy Used by the Company (Electric
3,312,961
11 Power Exchanges:
27 Total Energy Losses
-1,138,915
28 TOTAL (Enter Total of Lines 22 Through
17,407,889
27) (MUST EQUAL LINE 20)
12 Received
13 Delivered
14 Net Exchanges (Line 12 minus line 13)
15 Transmission For Other (Wheeling)
16 Received
1,781,952
17 Delivered
1,781,952
18 Net Transmission for Other (Line 16 minus
line 17)
19 Transmission By Others Losses
20 TOTAL (Enter Total of lines 9, 10, 14, 18
17,407,889
and 19)
FERC FORM NO. 1 (ED. 12-90)
15,088
Dept Only, Excluding Station Use)
through 8)
10 Purchases
6,356,591
instruction 4, page 311.)
812,609
8 Less Energy for Pumping
9 Net Generation (Enter Total of lines 3
2,201,730
instruction 4, page 311.)
5 Hydro-Conventional
7 Other
9,973,395
Interdepartmental Sales)
Page
401a
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
MONTHLY PEAKS AND OUTPUT
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
1. Report the monthly peak load and energy output. If the respondent has two or more power which are not physically integrated, furnish the required
information for each non- integrated system.
2. Report in column (b) by month the system’s output in Megawatt hours for each month.
3. Report in column (c) by month the non-requirements sales for resale. Include in the monthly amounts any energy losses associated with the sales.
4. Report in column (d) by month the system’s monthly maximum megawatt load (60 minute integration) associated with the system.
5. Report in column (e) and (f) the specified information for each monthly peak load reported in column (d).
NAME OF SYSTEM:
Line
No.
Month
(a)
Total Monthly Energy
(b)
Monthly Non-Requirments
Sales for Resale &
Associated Losses
(c)
MONTHLY PEAK
Megawatts
(See Instr. 4)
(d)
Day of Month
(e)
Hour
(f)
29 January
1,670,731
557,569
1,872
6
1900
30 February
1,426,140
463,860
1,836
5
1900
31 March
1,429,691
595,988
1,830
2
2000
32 April
1,169,241
413,781
1,380
14
1100
33 May
1,227,532
361,309
1,970
29
1700
34 June
1,470,586
455,585
2,362
30
1700
35 July
1,699,199
637,704
2,665
22
1700
36 August
1,728,439
602,527
2,629
21
1700
37 September
1,372,456
438,857
2,404
4
1700
38 October
1,339,282
591,707
1,765
1
1700
39 November
1,458,754
659,644
1,657
17
1900
40 December
1,415,838
578,060
1,661
30
1900
17,407,889
6,356,591
41
TOTAL
FERC FORM NO. 1 (ED. 12-90)
Page
401b
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
End of
2014/Q4
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1. Report data for plant in Service only. 2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in
this page gas-turbine and internal combustion plants of 10,000 Kw or more, and nuclear plants. 3. Indicate by a footnote any plant leased or operated
as a joint facility. 4. If net peak demand for 60 minutes is not available, give data which is available, specifying period. 5. If any employees attend
more than one plant, report on line 11 the approximate average number of employees assignable to each plant. 6. If gas is used and purchased on a
therm basis report the Btu content or the gas and the quantity of fuel burned converted to Mct. 7. Quantities of fuel burned (Line 38) and average cost
per unit of fuel burned (Line 41) must be consistent with charges to expense accounts 501 and 547 (Line 42) as show on Line 20. 8. If more than one
fuel is burned in a plant furnish only the composite heat rate for all fuels burned.
Line
No.
Item
Plant
Name: Tecumseh
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
Kind of Plant (Internal Comb, Gas Turb, Nuclear
Type of Constr (Conventional, Outdoor, Boiler, etc)
Year Originally Constructed
Year Last Unit was Installed
Total Installed Cap (Max Gen Name Plate Ratings-MW)
Net Peak Demand on Plant - MW (60 minutes)
Plant Hours Connected to Load
Net Continuous Plant Capability (Megawatts)
When Not Limited by Condenser Water
When Limited by Condenser Water
Average Number of Employees
Net Generation, Exclusive of Plant Use - KWh
Cost of Plant: Land and Land Rights
Structures and Improvements
Equipment Costs
Asset Retirement Costs
Total Cost
Cost per KW of Installed Capacity (line 17/5) Including
Production Expenses: Oper, Supv, & Engr
Fuel
Coolants and Water (Nuclear Plants Only)
Steam Expenses
Steam From Other Sources
Steam Transferred (Cr)
Electric Expenses
Misc Steam (or Nuclear) Power Expenses
Rents
Allowances
Maintenance Supervision and Engineering
Maintenance of Structures
Maintenance of Boiler (or reactor) Plant
Maintenance of Electric Plant
Maintenance of Misc Steam (or Nuclear) Plant
Total Production Expenses
Expenses per Net KWh
Fuel: Kind (Coal, Gas, Oil, or Nuclear)
Unit (Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate)
Quantity (Units) of Fuel Burned
Avg Heat Cont - Fuel Burned (btu/indicate if nuclear)
Avg Cost of Fuel/unit, as Delvd f.o.b. during year
Average Cost of Fuel per Unit Burned
Average Cost of Fuel Burned per Million BTU
Average Cost of Fuel Burned per KWh Net Gen
Average BTU per KWh Net Generation
FERC FORM NO. 1 (REV. 12-03)
Plant
Name: Gordon Evans CTF
(c)
(b)
0
0
0.000
0.000
0.000
0.000
0.000
Page 402
Coal
Tons
823805
17833399
30.354
29.746
1.668
0.002
11111.000
Steam
Full Outdoor
1925
1962
231.20
124
8760
0
202
202
63
1328608000
504936
19748422
163548687
2253826
186055871
804.7399
1124751
25683932
0
2550450
0
0
419653
1069827
0
0
722386
279054
3094991
1407822
928667
37281533
0.0281
Gas
MCF
69884
1013122
7.879
7.879
7.777
0.000
0.000
0
0
0.000
0.000
0.000
0.000
0.000
Gas
MCF
922248
1033070
8.333
8.333
8.066
0.100
12.373
Gas Turbine
Full Outdoor
2000
2001
375.02
136
631
0
282
0
0
79111000
0
11349161
114303672
0
125652833
335.0564
20150
7784838
0
0
0
0
4838
10663
1417969
0
24227
0
0
614444
-3800
9873329
0.1248
Oil
Barrel
947
5845856
96.490
96.335
16.479
0.000
0.000
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
End of
2014/Q4
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
1. Report data for plant in Service only. 2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in
this page gas-turbine and internal combustion plants of 10,000 Kw or more, and nuclear plants. 3. Indicate by a footnote any plant leased or operated
as a joint facility. 4. If net peak demand for 60 minutes is not available, give data which is available, specifying period. 5. If any employees attend
more than one plant, report on line 11 the approximate average number of employees assignable to each plant. 6. If gas is used and purchased on a
therm basis report the Btu content or the gas and the quantity of fuel burned converted to Mct. 7. Quantities of fuel burned (Line 38) and average cost
per unit of fuel burned (Line 41) must be consistent with charges to expense accounts 501 and 547 (Line 42) as show on Line 20. 8. If more than one
fuel is burned in a plant furnish only the composite heat rate for all fuels burned.
Line
No.
Item
Plant
Name: Hutchinson
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
Kind of Plant (Internal Comb, Gas Turb, Nuclear
Type of Constr (Conventional, Outdoor, Boiler, etc)
Year Originally Constructed
Year Last Unit was Installed
Total Installed Cap (Max Gen Name Plate Ratings-MW)
Net Peak Demand on Plant - MW (60 minutes)
Plant Hours Connected to Load
Net Continuous Plant Capability (Megawatts)
When Not Limited by Condenser Water
When Limited by Condenser Water
Average Number of Employees
Net Generation, Exclusive of Plant Use - KWh
Cost of Plant: Land and Land Rights
Structures and Improvements
Equipment Costs
Asset Retirement Costs
Total Cost
Cost per KW of Installed Capacity (line 17/5) Including
Production Expenses: Oper, Supv, & Engr
Fuel
Coolants and Water (Nuclear Plants Only)
Steam Expenses
Steam From Other Sources
Steam Transferred (Cr)
Electric Expenses
Misc Steam (or Nuclear) Power Expenses
Rents
Allowances
Maintenance Supervision and Engineering
Maintenance of Structures
Maintenance of Boiler (or reactor) Plant
Maintenance of Electric Plant
Maintenance of Misc Steam (or Nuclear) Plant
Total Production Expenses
Expenses per Net KWh
Fuel: Kind (Coal, Gas, Oil, or Nuclear)
Unit (Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate)
Quantity (Units) of Fuel Burned
Avg Heat Cont - Fuel Burned (btu/indicate if nuclear)
Avg Cost of Fuel/unit, as Delvd f.o.b. during year
Average Cost of Fuel per Unit Burned
Average Cost of Fuel Burned per Million BTU
Average Cost of Fuel Burned per KWh Net Gen
Average BTU per KWh Net Generation
FERC FORM NO. 1 (REV. 12-03)
Plant
Name: Hutchinson w/Diesel
(c)
(b)
0
0
0.000
0.000
0.000
0.000
0.000
Page 402.1
Gas
MCF
299875
1020462
5.026
5.026
4.925
0.134
24647.000
Gas Turbine
Full Outdoor
1974
1975
298.80
0
582
0
236
0
0
12889000
0
65860
30872900
0
30938760
103.5434
48226
1732027
0
0
0
0
200
18521
0
0
0
0
0
429272
-172
2228074
0.1729
Oil
Barrel
2006
5815676
97.070
108.982
18.739
0.000
0.000
0
0
0.000
0.000
0.000
0.000
0.000
Steam (Incl I.C.)
Outdoor Boiler
1950
1983
174.45
173
1194
0
174
171
16
33908000
36945
6528141
28834037
538328
35937451
206.0043
155145
3222848
0
391896
0
0
368693
310810
0
0
120330
47974
220209
119807
184295
5142007
0.1516
Gas
Oil
MCF
Barrel
612751
41
1017457
5829268
5.210
97.070
5.210
109.045
5.120
18.706
0.095
0.000
18394.000 0.000
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
End of
2014/Q4
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
1. Report data for plant in Service only. 2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in
this page gas-turbine and internal combustion plants of 10,000 Kw or more, and nuclear plants. 3. Indicate by a footnote any plant leased or operated
as a joint facility. 4. If net peak demand for 60 minutes is not available, give data which is available, specifying period. 5. If any employees attend
more than one plant, report on line 11 the approximate average number of employees assignable to each plant. 6. If gas is used and purchased on a
therm basis report the Btu content or the gas and the quantity of fuel burned converted to Mct. 7. Quantities of fuel burned (Line 38) and average cost
per unit of fuel burned (Line 41) must be consistent with charges to expense accounts 501 and 547 (Line 42) as show on Line 20. 8. If more than one
fuel is burned in a plant furnish only the composite heat rate for all fuels burned.
Line
No.
Item
Plant
Name:
Plant
Name:
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
Kind of Plant (Internal Comb, Gas Turb, Nuclear
Type of Constr (Conventional, Outdoor, Boiler, etc)
Year Originally Constructed
Year Last Unit was Installed
Total Installed Cap (Max Gen Name Plate Ratings-MW)
Net Peak Demand on Plant - MW (60 minutes)
Plant Hours Connected to Load
Net Continuous Plant Capability (Megawatts)
When Not Limited by Condenser Water
When Limited by Condenser Water
Average Number of Employees
Net Generation, Exclusive of Plant Use - KWh
Cost of Plant: Land and Land Rights
Structures and Improvements
Equipment Costs
Asset Retirement Costs
Total Cost
Cost per KW of Installed Capacity (line 17/5) Including
Production Expenses: Oper, Supv, & Engr
Fuel
Coolants and Water (Nuclear Plants Only)
Steam Expenses
Steam From Other Sources
Steam Transferred (Cr)
Electric Expenses
Misc Steam (or Nuclear) Power Expenses
Rents
Allowances
Maintenance Supervision and Engineering
Maintenance of Structures
Maintenance of Boiler (or reactor) Plant
Maintenance of Electric Plant
Maintenance of Misc Steam (or Nuclear) Plant
Total Production Expenses
Expenses per Net KWh
Fuel: Kind (Coal, Gas, Oil, or Nuclear)
Unit (Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate)
Quantity (Units) of Fuel Burned
Avg Heat Cont - Fuel Burned (btu/indicate if nuclear)
Avg Cost of Fuel/unit, as Delvd f.o.b. during year
Average Cost of Fuel per Unit Burned
Average Cost of Fuel Burned per Million BTU
Average Cost of Fuel Burned per KWh Net Gen
Average BTU per KWh Net Generation
FERC FORM NO. 1 (REV. 12-03)
(b)
(c)
0.00
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.0000
0
0
0.000
0.000
0.000
0.000
0.000
Page 402.2
0
0
0.000
0.000
0.000
0.000
0.000
0
0
0.000
0.000
0.000
0.000
0.000
0.00
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.0000
0
0
0.000
0.000
0.000
0.000
0.000
0
0
0.000
0.000
0.000
0.000
0.000
0
0
0.000
0.000
0.000
0.000
0.000
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
End of
2014/Q4
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
9. Items under Cost of Plant are based on U. S. of A. Accounts. Production expenses do not include Purchased Power, System Control and Load
Dispatching, and Other Expenses Classified as Other Power Supply Expenses. 10. For IC and GT plants, report Operating Expenses, Account Nos.
547 and 549 on Line 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on Line 32, "Maintenance of Electric Plant." Indicate plants
designed for peak load service. Designate automatically operated plants. 11. For a plant equipped with combinations of fossil fuel steam, nuclear
steam, hydro, internal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas-turbine unit functions in a combined
cycle operation with a conventional steam unit, include the gas-turbine with the steam plant. 12. If a nuclear power generating plant, briefly explain by
footnote (a) accounting method for cost of power generated including any excess costs attributed to research and development; (b) types of cost units
used for the various components of fuel cost; and (c) any other informative data concerning plant type fuel used, fuel enrichment type and quantity for the
report period and other physical and operating characteristics of plant.
Plant
Name: Spring Creek
Plant
Name: Emporia CTF
(e)
(d)
Gas Turbine
Full Outdoor
2001
2001
338.00
0
201
0
271
0
3
23383000
154413
6614041
103028365
0
109796819
324.8427
58212
2004628
0
0
0
0
5829
76963
0
0
58000
0
0
336082
-10040
2529674
0.1082
0
0
0.000
0.000
0.000
0.000
0.000
Gas
MCF
301351
1027000
6.645
6.645
6.470
0.086
13236.000
FERC FORM NO. 1 (REV. 12-03)
0
0
0.000
0.000
0.000
0.000
0.000
Plant
Name: Central Plains
(f)
Gas Turbine
Full Outdoor
2008
2009
730.34
599
2642
0
646
0
6
271565000
1015637
19193386
287858877
0
308067900
421.8144
87320
21606335
0
0
0
0
174170
500719
0
0
53221
0
0
1422803
-16856
23827712
0.0877
0
0
0.000
0.000
0.000
0.000
0.000
Gas
MCF
3188235
1016155
6.770
6.770
6.662
0.080
11930.000
Page 403
0
0
0.000
0.000
0.000
0.000
0.000
Line
No.
Wind
Full Outdoor
2009
2009
99.00
10
7805
0
0
0
1
293767000
15956
9180729
172175286
211977
181583948
1834.1813
86204
0
0
0
0
0
139
507807
0
0
7548
0
0
4230784
-10298
4822184
0.0164
0
0
0.000
0.000
0.000
0.000
0.000
0
0
0.000
0.000
0.000
0.000
0.000
0
0
0.000
0.000
0.000
0.000
0.000
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
End of
2014/Q4
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
9. Items under Cost of Plant are based on U. S. of A. Accounts. Production expenses do not include Purchased Power, System Control and Load
Dispatching, and Other Expenses Classified as Other Power Supply Expenses. 10. For IC and GT plants, report Operating Expenses, Account Nos.
547 and 549 on Line 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on Line 32, "Maintenance of Electric Plant." Indicate plants
designed for peak load service. Designate automatically operated plants. 11. For a plant equipped with combinations of fossil fuel steam, nuclear
steam, hydro, internal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas-turbine unit functions in a combined
cycle operation with a conventional steam unit, include the gas-turbine with the steam plant. 12. If a nuclear power generating plant, briefly explain by
footnote (a) accounting method for cost of power generated including any excess costs attributed to research and development; (b) types of cost units
used for the various components of fuel cost; and (c) any other informative data concerning plant type fuel used, fuel enrichment type and quantity for the
report period and other physical and operating characteristics of plant.
Plant
Name: Jeffrey (JEC)
Plant
Name: Flatridge
(d)
0
0
0.000
0.000
0.000
0.000
0.000
Coal
Tons
5510452
16698643
29.290
29.128
1.744
0.020
11174.000
FERC FORM NO. 1 (REV. 12-03)
Plant
Name: Lawrence
(e)
Steam- 72%
Semi-outdoor
1978
1983
1555.20
1510
8749
0
1552
1552
254
8245979000
3992058
219854884
1460455918
6652666
1690955526
1087.2914
1444292
167491637
0
6465706
0
0
1906022
4516938
8330916
5
2855862
1460032
16897781
4834493
2968691
219172375
0.0266
Oil
bbl
21285
5821626
112.800
124.942
21.462
0.000
0.000
(f)
Wind
Full Outdoor
2009
2009
50.00
1
7961
0
1
0
2
131894000
54316
4721257
89990800
434023
95200396
1904.0079
232070
0
0
0
0
0
0
283295
0
0
363
0
0
-235818
73704
353614
0.0027
0
0
0.000
0.000
0.000
0.000
0.000
0
0
0.000
0.000
0.000
0.000
0.000
Page 403.1
Line
No.
0
0
0.000
0.000
0.000
0.000
0.000
Steam
Conv & Outdoor Boilr
1939
1971
566.74
524
8760
0
530
530
103
3673824000
1438269
91694959
551232893
2849498
647215619
1141.9974
953133
70581887
0
3051188
0
0
513908
1546250
0
0
1001121
1012131
5664879
1127882
1692862
87145241
0.0237
0
0
0.000
0.000
0.000
0.000
0.000
2233426
17831460
30.123
29.867
1.675
0.019
10847.000
22961
1012238
7.736
7.736
7.643
0.000
0.000
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
End of
2014/Q4
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
9. Items under Cost of Plant are based on U. S. of A. Accounts. Production expenses do not include Purchased Power, System Control and Load
Dispatching, and Other Expenses Classified as Other Power Supply Expenses. 10. For IC and GT plants, report Operating Expenses, Account Nos.
547 and 549 on Line 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on Line 32, "Maintenance of Electric Plant." Indicate plants
designed for peak load service. Designate automatically operated plants. 11. For a plant equipped with combinations of fossil fuel steam, nuclear
steam, hydro, internal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas-turbine unit functions in a combined
cycle operation with a conventional steam unit, include the gas-turbine with the steam plant. 12. If a nuclear power generating plant, briefly explain by
footnote (a) accounting method for cost of power generated including any excess costs attributed to research and development; (b) types of cost units
used for the various components of fuel cost; and (c) any other informative data concerning plant type fuel used, fuel enrichment type and quantity for the
report period and other physical and operating characteristics of plant.
Plant
Name:
Plant
Name:
(d)
Plant
Name:
(e)
(f)
0
0
0
0
0.00
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.0000
0
0
0.000
0.000
0.000
0.000
0.000
0
0
0.000
0.000
0.000
0.000
0.000
FERC FORM NO. 1 (REV. 12-03)
0
0
0.000
0.000
0.000
0.000
0.000
Line
No.
0
0
0
0
0.00
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.0000
0
0
0.000
0.000
0.000
0.000
0.000
0
0
0.000
0.000
0.000
0.000
0.000
Page 403.2
0
0
0.000
0.000
0.000
0.000
0.000
0.00
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.0000
0
0
0.000
0.000
0.000
0.000
0.000
0
0
0.000
0.000
0.000
0.000
0.000
0
0
0.000
0.000
0.000
0.000
0.000
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 403.1 Line No.: -1 Column: d
Jeffrey units are jointly owned by Westar Energy (WE) (72%, of which 8% is a capital
lease), KG&E (20%) and Kansas City Power and Light (8%). WE is the operator. Fuel,
Account 501, is shared on a net generation basis with all other expenses shared on an
ownership basis.
Schedule Page: 402.1 Line No.: 3 Column: c
Steam Unit
1950
Internal Combustion Unit
1983
Schedule Page: 402.1 Line No.: 4 Column: c
Steam Unit
1965
Internal Combustion Unit
1983
Schedule Page: 402.1 Line No.: 5 Column: c
Steam
171.70
Internal Combustion Unit
2.75
-----Total
174.45
======
Schedule Page: 402.1 Line No.: 9 Column: c
Steam
171.00
Internal Combustion Unit
3.00
-----Total
174.00
======
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of
2014/Q4
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1. Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings)
2. If any plant is leased, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in
a footnote. If licensed project, give project number.
3. If net peak demand for 60 minutes is not available, give that which is available specifying period.
4. If a group of employees attends more than one generating plant, report on line 11 the approximate average number of employees assignable to each
plant.
Line
No.
Item
(a)
FERC Licensed Project No.
Plant Name:
(b)
FERC Licensed Project No.
Plant Name:
(c)
0
0
1 Kind of Plant (Run-of-River or Storage)
2 Plant Construction type (Conventional or Outdoor)
3 Year Originally Constructed
4 Year Last Unit was Installed
0.00
0.00
6 Net Peak Demand on Plant-Megawatts (60 minutes)
5 Total installed cap (Gen name plate Rating in MW)
0
0
7 Plant Hours Connect to Load
0
0
8 Net Plant Capability (in megawatts)
9 (a) Under Most Favorable Oper Conditions
0
0
10 (b) Under the Most Adverse Oper Conditions
0
0
11 Average Number of Employees
0
0
12 Net Generation, Exclusive of Plant Use - Kwh
0
0
13 Cost of Plant
14 Land and Land Rights
0
0
15 Structures and Improvements
0
0
16 Reservoirs, Dams, and Waterways
0
0
17 Equipment Costs
0
0
18 Roads, Railroads, and Bridges
0
0
19 Asset Retirement Costs
0
0
20
TOTAL cost (Total of 14 thru 19)
0
0
21
Cost per KW of Installed Capacity (line 20 / 5)
0.0000
0.0000
22 Production Expenses
23 Operation Supervision and Engineering
0
0
24 Water for Power
0
0
25 Hydraulic Expenses
0
0
26 Electric Expenses
0
0
27 Misc Hydraulic Power Generation Expenses
0
0
28 Rents
0
0
29 Maintenance Supervision and Engineering
0
0
30 Maintenance of Structures
0
0
31 Maintenance of Reservoirs, Dams, and Waterways
0
0
32 Maintenance of Electric Plant
0
0
33 Maintenance of Misc Hydraulic Plant
0
0
34 Total Production Expenses (total 23 thru 33)
0
0
0.0000
0.0000
35
Expenses per net KWh
FERC FORM NO. 1 (REV. 12-03)
Page 406
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses
do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses."
6. Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment.
FERC Licensed Project No.
Plant Name:
(d)
FERC Licensed Project No.
Plant Name:
(e)
0
0
FERC Licensed Project No.
Plant Name:
(f)
0
Line
No.
1
2
3
4
0.00
0.00
0.00
5
0
0
0
6
0
0
0
7
8
0
0
0
9
0
0
0
10
0
0
0
11
0
0
0
12
13
0
0
0
14
0
0
0
15
0
0
0
16
0
0
0
17
0
0
0
18
0
0
0
19
20
0
0
0
0.0000
0.0000
0.0000
21
22
FERC FORM NO. 1 (REV. 12-03)
0
0
0
23
0
0
0
24
0
0
0
25
0
0
0
26
0
0
0
27
0
0
0
28
0
0
0
29
0
0
0
30
0
0
0
31
0
0
0
32
0
0
0
33
0
0
0
34
0.0000
0.0000
0.0000
35
Page 407
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of
2014/Q4
PUMPED STORAGE GENERATING PLANT STATISTICS (Large Plants)
1. Large plants and pumped storage plants of 10,000 Kw or more of installed capacity (name plate ratings)
2. If any plant is leased, operating under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in
a footnote. Give project number.
3. If net peak demand for 60 minutes is not available, give the which is available, specifying period.
4. If a group of employees attends more than one generating plant, report on line 8 the approximate average number of employees assignable to each
plant.
5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses
do not include Purchased Power System Control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses."
Line
No.
Item
FERC Licensed Project No.
Plant Name:
(b)
(a)
1 Type of Plant Construction (Conventional or Outdoor)
2 Year Originally Constructed
3 Year Last Unit was Installed
4 Total installed cap (Gen name plate Rating in MW)
5 Net Peak Demaind on Plant-Megawatts (60 minutes)
6 Plant Hours Connect to Load While Generating
7 Net Plant Capability (in megawatts)
8 Average Number of Employees
9 Generation, Exclusive of Plant Use - Kwh
10 Energy Used for Pumping
11 Net Output for Load (line 9 - line 10) - Kwh
12 Cost of Plant
13 Land and Land Rights
14 Structures and Improvements
15 Reservoirs, Dams, and Waterways
16 Water Wheels, Turbines, and Generators
17 Accessory Electric Equipment
18 Miscellaneous Powerplant Equipment
19
Roads, Railroads, and Bridges
20
Asset Retirement Costs
21
Total cost (total 13 thru 20)
22
Cost per KW of installed cap (line 21 / 4)
23 Production Expenses
24 Operation Supervision and Engineering
25 Water for Power
26 Pumped Storage Expenses
27 Electric Expenses
28 Misc Pumped Storage Power generation Expenses
29 Rents
30 Maintenance Supervision and Engineering
31 Maintenance of Structures
32 Maintenance of Reservoirs, Dams, and Waterways
33 Maintenance of Electric Plant
34 Maintenance of Misc Pumped Storage Plant
35
Production Exp Before Pumping Exp (24 thru 34)
36 Pumping Expenses
37
Total Production Exp (total 35 and 36)
38
Expenses per KWh (line 37 / 9)
FERC FORM NO. 1 (REV. 12-03)
Page 408
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
End of
2014/Q4
PUMPED STORAGE GENERATING PLANT STATISTICS (Large Plants) (Continued)
6. Pumping energy (Line 10) is that energy measured as input to the plant for pumping purposes.
7. Include on Line 36 the cost of energy used in pumping into the storage reservoir. When this item cannot be accurately computed leave Lines 36, 37
and 38 blank and describe at the bottom of the schedule the company's principal sources of pumping power, the estimated amounts of energy from each
station or other source that individually provides more than 10 percent of the total energy used for pumping, and production expenses per net MWH as
reported herein for each source described. Group together stations and other resources which individually provide less than 10 percent of total pumping
energy. If contracts are made with others to purchase power for pumping, give the supplier contract number, and date of contract.
FERC Licensed Project No.
Plant Name:
(c)
FERC Licensed Project No.
Plant Name:
(d)
FERC Licensed Project No.
Plant Name:
(e)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
FERC FORM NO. 1 (REV. 12-03)
Page 409
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
(2)
A Resubmission
GENERATING PLANT STATISTICS (Small Plants)
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
Year/Period of Report
2014/Q4
End of
1. Small generating plants are steam plants of, less than 25,000 Kw; internal combustion and gas turbine-plants, conventional hydro plants and pumped
storage plants of less than 10,000 Kw installed capacity (name plate rating). 2. Designate any plant leased from others, operated under a license from
the Federal Energy Regulatory Commission, or operated as a joint facility, and give a concise statement of the facts in a footnote. If licensed project,
give project number in footnote.
Net Peak
Year Installed Capacity
Net Generation
Line
Demand
Orig. Name Plate Rating
Cost of Plant
Name of Plant
Excluding
MW
Const.
Plant Use
(In MW)
No.
(60 min.)
(e)
(f)
(a)
(b)
(c)
(d)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
FERC FORM NO. 1 (REV. 12-03)
Page
410
This Report Is:
Name of Respondent
Date of Report
Year/Period of Report
(Mo, Da, Yr)
2014/Q4
End of
Westar Energy, Inc.
/ /
(2)
A Resubmission
GENERATING PLANT STATISTICS (Small Plants) (Continued)
3. List plants appropriately under subheadings for steam, hydro, nuclear, internal combustion and gas turbine plants. For nuclear, see instruction 11,
Page 403. 4. If net peak demand for 60 minutes is not available, give the which is available, specifying period. 5. If any plant is equipped with
combinations of steam, hydro internal combustion or gas turbine equipment, report each as a separate plant. However, if the exhaust heat from the gas
turbine is utilized in a steam turbine regenerative feed water cycle, or for preheated combustion air in a boiler, report as one plant.
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Plant Cost (Incl Asset
Retire. Costs) Per MW
(g)
Operation
Exc'l. Fuel
(h)
Production Expenses
Fuel
(i)
Maintenance
(j)
Kind of Fuel
(k)
Fuel Costs (in cents Line
(per Million Btu)
No.
(l)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
FERC FORM NO. 1 (REV. 12-03)
Page
411
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
TRANSMISSION LINE STATISTICS
1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132
kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage.
2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts. Do not report
substation costs and expenses on this page.
3. Report data by individual lines for all voltages if so required by a State commission.
4. Exclude from this page any transmission lines for which plant costs are included in Account 121, Nonutility Property.
5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower;
or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction
by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the
remainder of the line.
6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is
reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report
pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with
respect to such structures are included in the expenses reported for the line designated.
DESIGNATION
Line
No.
From
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
VOLTAGE (KV)
(Indicate where
other than
60 cycle, 3 phase)
To
(b)
Operating
(c)
LENGTH (Pole miles)
(In the case of
underground lines
report circuit miles)
Supporting
On Structure On Structures
of Another
of Line
Structure
Line
Designated
(e)
(g)
(f)
Type of
Designed
(d)
Number
Of
Circuits
(h)
345 kV LINES:
01 Swissvale Sub
01 Lang Sub
Lang Sub
Wichita KPL-KGE Tie
345.00
345.00
345.00 HFW
345.00 HFW
38.07
34.17
1
1
02 Swissvale Sub
Stillwell KPL-KCPL Tie
345.00
345.00 HFW
18.53
1
03 Jeffrey EC
Hoyt Sub
345.00
345.00 HFW
24.29
1
04 Morris Co Sub
04 Morris Co Sub
04 Str 220
Lang Sub
Str 220
Emporia EC
345.00
345.00
345.00
345.00 ST
345.00 HFW
345.00 HFW
1.06
27.67
0.04
1
1
1
05 Jeffrey EC
Morris Co Sub
345.00
345.00 HFW
56.83
1
06 Hoyt Sub
06 Hoyt Sub
Stranger Ck Sub
Stranger Ck Sub
345.00
345.00
345.00 HFW
345.00 SPS
33.07
3.53
1
1
07 Jeffrey EC
07 Jeffrey EC
Summit Sub
Summit Sub
345.00
345.00
345.00 HFW
345.00 HFS
72.87
24.23
1
1
08 Stranger Creek Sub
Iatan KPL-KCPL Tie
345.00
345.00 ST
1.86
2
19N Reno Co
19N Str 4
Str 4
Summit Sub
345.00
345.00
345.00 SPS
345.00 HFS
0.03
53.20
1
1
21 Emporia EC
TOTAL 345kV LINES
Lang Sub
345.00
345.00 HFW
0.14
389.59
1
17
230 kV LINES:
01 Tecumseh Hill Sub
01 Tecumseh Hill Sub
Swissvale Sub
Swissvale Sub
230.00
230.00
230.00 HFW
230.00 ST
12.56
2.44
1
1
02 Swissvale Sub
Morris Co Sub
230.00
230.00 HFW
49.75
1
TOTAL
36
FERC FORM NO. 1 (ED. 12-87)
Page
422
3,509.83
180.19
63
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
TRANSMISSION LINE STATISTICS
1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132
kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage.
2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts. Do not report
substation costs and expenses on this page.
3. Report data by individual lines for all voltages if so required by a State commission.
4. Exclude from this page any transmission lines for which plant costs are included in Account 121, Nonutility Property.
5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower;
or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction
by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the
remainder of the line.
6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is
reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report
pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with
respect to such structures are included in the expenses reported for the line designated.
DESIGNATION
Line
No.
From
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
VOLTAGE (KV)
(Indicate where
other than
60 cycle, 3 phase)
To
(b)
Operating
(c)
LENGTH (Pole miles)
(In the case of
underground lines
report circuit miles)
Supporting
On Structure On Structures
of Another
of Line
Structure
Line
Designated
(e)
(g)
(f)
Type of
Designed
(d)
Number
Of
Circuits
(h)
03 Morris Co Sub
03 Morris Co Sub
McDowell Creek Sw Sta
McDowell Creek Sw Sta
230.00
230.00
230.00 HFW
230.00 3PW
28.22
0.36
04 Morris Co Sub
04 Morris Co Sub
West Emporia Sub
West Emporia Sub
115.00
115.00
230.00 HFW
230.00 ST
22.36
05 Morris Co Sub
05 Str 175A
Summit Sub
Str 175E
230.00
230.00
230.00 HFW
345.00 SPS
59.34
0.78
1
1
06 Summit Sub
E McPherson/Circle
230.00
230.00 HFW
51.43
1
07 Swissvale Sub
07 Swissvale Sub
07 Swissvale Sub
Lawrence Hill Sub
Lawrence Hill Sub
Lawrence Hill Sub
230.00
230.00
230.00
230.00 HFS
230.00 SPW
230.00 HFW
4.39
0.15
19.27
1
1
1
08 Swissvale Sub
Auburn Rd Sub
230.00
230.00 HFW
17.21
1
09 Lawrence Hill Sub
09 Lawrence Hill Sub
Midland Jct Sub
Midland Jct Sub
230.00
230.00
230.00 HFW
230.00 HFW
2.48
0.26
1
1
10 Summit Sub
10 Str. 45
Str. 45
Salina KPL-MEI Tie
230.00
230.00
230.00 SPS
230.00 HFW
6.18
10.37
12 Midland Jct Sub
Jarbalo Jct Sw Sta
115.00
230.00 HFW
16.13
1
13 Jeffrey EC Sub
Auburn Rd Sub
230.00
230.00 HFW
29.88
1
14 Jeffrey EC Sub
East Manhattan Sub
230.00
230.00 HFW
27.06
1
15 East Manhattan Sub
15 East Manhattan Sub
15 East Manhattan Sub
15 East Manhattan Sub
15 East Manhattan Sub
TOTAL 230kV LINES
Manhattan KPL-SECI Tie
Manhattan KPL-SECI Tie
Manhattan KPL-SECI Tie
Manhattan KPL-SECI Tie
Manhattan KPL-SECI Tie
230.00
230.00
230.00
230.00
230.00
230.00
230.00
230.00
230.00
230.00
2.91
1.35
2.92
0.13
0.78
368.71
6.73
1
1
1
1
1
26
3,509.83
180.19
63
TOTAL
36
FERC FORM NO. 1 (ED. 12-87)
SPW
SPW
HFW
SPS
SHF
Page
422.1
1
1
0.87
5.86
1
1
1
1
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
TRANSMISSION LINE STATISTICS
1. Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132
kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage.
2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts. Do not report
substation costs and expenses on this page.
3. Report data by individual lines for all voltages if so required by a State commission.
4. Exclude from this page any transmission lines for which plant costs are included in Account 121, Nonutility Property.
5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower;
or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction
by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the
remainder of the line.
6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is
reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report
pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with
respect to such structures are included in the expenses reported for the line designated.
DESIGNATION
Line
No.
From
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
VOLTAGE (KV)
(Indicate where
other than
60 cycle, 3 phase)
To
(b)
Operating
(c)
LENGTH (Pole miles)
(In the case of
underground lines
report circuit miles)
Supporting
On Structure On Structures
of Another
of Line
Structure
Line
Designated
(e)
(g)
(f)
Type of
Designed
(d)
Number
Of
Circuits
(h)
161 kV LINES:
01 Tecumseh Hill Sub
01 Tecumseh Hill Sub
01 Kelly Sub
Kelly Sub
Kelly Sub
Nebraska KPL-OPPD Tie
161.00
161.00
161.00
161.00 ST
161.00 HFW
161.00 HFW
0.49
52.36
17.06
1
1
1
02 Midland Jct Sub
02 Pentagon Sub
Pentagon Sub
Greenwood KPL-KCPL Tie
161.00
161.00
161.00 HFW
161.00 HFW
20.94
3.78
1
1
03 Hook Jct
03 Hook Jct
03 Kaw Jct
03 Kaw Jct
03 Kaw Jct
03 Kaw Jct
Kaw Jct
Kaw Jct
Tecumseh Hill Sub
Tecumseh Hill Sub
Midland Jct Sub
Midland Jct Sub
161.00
161.00
161.00
161.00
161.00
161.00
161.00
161.00
161.00
161.00
161.00
161.00
HFW
HFW
HFW
ST
HFW
HFW
0.62
0.31
0.88
0.33
16.87
1.25
1
1
1
1
1
1
04 Tecumseh Hill Sub
04 Tecumseh Hill Sub
04 Tecumseh Hill Sub
04 Tecumseh Hill Sub
04 Williams Bros Pipeline
04 Williams Bros Pipeline
Williams Bros Pipeline
Williams Bros Pipeline
Williams Bros Pipeline
Williams Bros Pipeline
KPL-KGE Tie
KPL-KGE Tie
161.00
161.00
161.00
161.00
161.00
161.00
161.00
161.00
161.00
161.00
161.00
161.00
HFW
SPW
HFW
SPW
SPW
HFW
0.23
0.17
10.23
1
1
1
1
1
1
05 Stranger Creek Sub
05 Stranger Creek Sub
KCPL-GMO Tie
KCPL-GMO Tie
161.00
161.00
161.00 HFW
161.00 SPS
9.94
1.87
1
1
06 Spring Hill Sub
TOTAL 161 kV LINES
Spring Hill KPL-KCPL Tie
161.00
161.00 SPW
0.62
137.95
1
20
115 kV LINES
115.00
69 kV LINES
69.00
34.5 kV LINES
34.50
118.87
69.00
127.56
54.59
34.50
1,441.26
TOTAL
36
FERC FORM NO. 1 (ED. 12-87)
1,044.76
Page
422.2
3,509.83
180.19
63
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
TRANSMISSION LINE STATISTICS (Continued)
7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if
you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the
pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g)
8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company,
give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for
which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the
arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing
expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or
other party is an associated company.
9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how
determined. Specify whether lessee is an associated company.
10. Base the plant cost figures called for in columns (j) to (l) on the book cost at end of year.
COST OF LINE (Include in Column (j) Land,
Size of
Conductor
and Material
(i)
EXPENSES, EXCEPT DEPRECIATION AND TAXES
Land rights, and clearing right-of-way)
Land
Construction and
Other Costs
(k)
(j)
Total Cost
Operation
Expenses
(m)
(l)
795.0 ACSR
795.0 ACSR
128,475
5,490,204
5,618,679
795.0 ACSR
32,119
818,880
850,999
795.0 ACSR
85,579
3,127,731
3,213,310
795.0 ACSR
795.0 ACSR
795.0 ACSR
207,363
5,350,573
5,557,936
795.0 ACSR
77,432
8,967,429
9,044,861
795.0 ACSR
795.0 ACSR
289,775
7,267,345
7,557,120
1192.5 ACSR
1192.5 ACSR
669,756
33,427,005
34,096,761
954.0 ACSR
25,495
1,060,183
1,085,678
4,097,552
81,842,848
85,940,400
5,613,546
223,663
147,575,861
223,663
153,189,407
927.2 AAAC
927.2 AAAC
39,823
703,792
743,615
927.2 AAAC
76,306
2,489,618
2,565,924
30,573,401
583,434,922
614,008,323
1192.5 ACSR
1192.5 ACSR
795.0 ACSR
FERC FORM NO. 1 (ED. 12-87)
Page
Maintenance
Expenses
(n)
Rents
(o)
Total
Expenses
(p)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
423
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
TRANSMISSION LINE STATISTICS (Continued)
7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if
you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the
pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g)
8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company,
give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for
which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the
arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing
expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or
other party is an associated company.
9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how
determined. Specify whether lessee is an associated company.
10. Base the plant cost figures called for in columns (j) to (l) on the book cost at end of year.
COST OF LINE (Include in Column (j) Land,
Size of
Conductor
and Material
(i)
EXPENSES, EXCEPT DEPRECIATION AND TAXES
Land rights, and clearing right-of-way)
Land
Construction and
Other Costs
(k)
(j)
Total Cost
Operation
Expenses
(m)
(l)
Maintenance
Expenses
(n)
Rents
(o)
Total
Expenses
(p)
Line
No.
927.2 AAAC
795.0 ACSR
60,408
1,278,940
1,339,348
927.2 AAAC
795.0 ACSR
46,668
672,801
719,469
927.2 AAAC
1192.5 ACSR
86,251
4,245,826
4,332,077
927.2 AAAC
65,470
4,697,970
4,763,440
927.2 AAAC
927.2 AAAC
927.2 AAAC
51,211
2,948,820
3,000,031
927.2 AAAC
69,138
1,845,639
1,914,777
795.0 ACSR
927.2 AAAC
14,347
185,035
199,382
1192.5 ACSR
927.2 AAAC
32,676
1,571,909
1,604,585
1192.5 ACSR
38,344
978,191
1,016,535
795.0 ACSR
65,602
2,247,768
2,313,370
1192.5 ACSR
61,468
2,670,887
2,732,355
111,205
3,498,754
3,609,959
818,917
30,035,950
30,854,867
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
30,573,401
583,434,922
614,008,323
36
1192.5 ACSR
927.2 AAAC
795.0 ACSR
1590 KCM ACSR
1590 KCM ACSR
FERC FORM NO. 1 (ED. 12-87)
Page
423.1
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
TRANSMISSION LINE STATISTICS (Continued)
7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if
you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the
pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g)
8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company,
give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for
which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the
arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing
expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or
other party is an associated company.
9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how
determined. Specify whether lessee is an associated company.
10. Base the plant cost figures called for in columns (j) to (l) on the book cost at end of year.
COST OF LINE (Include in Column (j) Land,
Size of
Conductor
and Material
(i)
EXPENSES, EXCEPT DEPRECIATION AND TAXES
Land rights, and clearing right-of-way)
Land
Construction and
Other Costs
(k)
(j)
Total Cost
Operation
Expenses
(m)
(l)
7/12 E CW
24 RI CU
1192.5 ACSR
64,281
3,100,896
3,165,177
927.2 AAAC
927.2 AAAC
52,891
1,199,797
1,252,688
24 RI CU
795.0 ACSR
336.4 ACSR
397.5 ACSR
397.5 ACSR
24 RI CU
25,829
1,172,178
1,198,007
1192.5 ACSR
1192.5 ACSR
29,980
2,026,487
2,056,467
1192.5 ACSR
30,117
203,098
197,501
7,696,859
227,618
7,899,957
Various Sizes
20,089,854
287,603,535
307,693,389
Various Sizes
2,000,063
20,279,851
22,279,914
Various Sizes
1,847,923
90,242,866
92,090,789
30,573,401
583,434,922
614,008,323
Page
Rents
(o)
Total
Expenses
(p)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
397.5 ACSR
927.2 AAAC
927.2 AAAC
927.2 AAAC
397.5 ACSR
795.0 ACSR
FERC FORM NO. 1 (ED. 12-87)
Maintenance
Expenses
(n)
36
423.2
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
FOOTNOTE DATA
Schedule Page: 422 Line No.: 3 Column: l
Costs are included in line 2 above.
Schedule Page: 422 Line No.: 10 Column: l
Costs are included in line 9 above.
Schedule Page: 422 Line No.: 11 Column: l
Costs are included in line 9 above.
Schedule Page: 422 Line No.: 16 Column: l
Costs are included in line 15 above.
Schedule Page: 422 Line No.: 19 Column: l
Costs are included in line 18 above.
Schedule Page: 422 Line No.: 24 Column: l
Costs are included in line 23 above.
Schedule Page: 422 Line No.: 31 Column: l
Costs are included in line 30 above.
Schedule Page: 422.1 Line No.: 2 Column: l
Costs are included in line 1 above.
Schedule Page: 422.1 Line No.: 5 Column: l
Costs are included in line 4 above.
Schedule Page: 422.1 Line No.: 8 Column: l
Costs are included in line 7 above.
Schedule Page: 422.1 Line No.: 13 Column: l
Costs are included in line 12 above.
Schedule Page: 422.1 Line No.: 14 Column: l
Costs are included in line 12 above.
Schedule Page: 422.1 Line No.: 19 Column: l
Costs are included in line 18 above.
Schedule Page: 422.1 Line No.: 22 Column: l
Costs are included in line 21 above.
Schedule Page: 422.1 Line No.: 31 Column: l
Costs are included in line 30 above.
Schedule Page: 422.1 Line No.: 32 Column: l
Costs are included in line 30 above.
Schedule Page: 422.1 Line No.: 33 Column: l
Costs are included in line 30 above.
Schedule Page: 422.1 Line No.: 34 Column: l
Costs are included in line 30 above.
Schedule Page: 422.2 Line No.: 3 Column: l
Costs are included in line 2 above.
Schedule Page: 422.2 Line No.: 4 Column: l
Costs are included in line 2 above.
Schedule Page: 422.2 Line No.: 7 Column: l
Costs are included in line 6 above.
Schedule Page: 422.2 Line No.: 10 Column: l
Costs are included in line 9 above.
Schedule Page: 422.2 Line No.: 11 Column: l
Costs are included in line 9 above.
Schedule Page: 422.2 Line No.: 12 Column: l
Costs are included in line 9 above.
Schedule Page: 422.2 Line No.: 13 Column: l
Costs are included in line 9 above.
Schedule Page: 422.2 Line No.: 14 Column: l
Costs are included in line 9 above.
Schedule Page: 422.2 Line No.: 17 Column: l
Costs are included in line 16 above.
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
FOOTNOTE DATA
Schedule Page: 422.2
Costs are included
Schedule Page: 422.2
Costs are included
Schedule Page: 422.2
Costs are included
Schedule Page: 422.2
Costs are included
Schedule Page: 422.2
Costs are included
Schedule Page: 422.2
Various
Line No.: 18
in line 16
Line No.: 19
in line 16
Line No.: 20
in line 16
Line No.: 21
in line 16
Line No.: 24
in line 23
Line No.: 29
FERC FORM NO. 1 (ED. 12-87)
Column: l
above.
Column: l
above.
Column: l
above.
Column: l
above.
Column: l
above.
Column: d
Page 450.2
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
TRANSMISSION LINES ADDED DURING YEAR
1. Report below the information called for concerning Transmission lines added or altered during the year. It is not necessary to report
minor revisions of lines.
2. Provide separate subheadings for overhead and under- ground construction and show each transmission line separately. If actual
costs of competed construction are not readily available for reporting columns (l) to (o), it is permissible to report in these columns the
Line
No.
LINE DESIGNATION
From
To
(a)
(b)
Line
Length
in
Miles
(c)
SUPPORTING STRUCTURE
Average
Type
Number per
Miles
(d)
(e)
CIRCUITS PER STRUCTURE
Present
Ultimate
(f)
(g)
1 ADDED OVERHEAD:
2 69.03 Atchison Jct.
Str. 52
1.40 SPS
16.43
1
1
3 69.03 Str. 52
Kereford
1.05 HFW
9.52
1
1
4 69.03 Arnold
Str. 28
2.51 SPS
8.37
2
2
5 69.05 Str. 28
Str. 4
0.12 SPW
16.10
1
1
6 69.06 Str. 20
Str. 21
0.04 SPS
25.26
1
1
7 69.06 Str. 21
Str. 25
0.16 SPW
25.29
1
1
8 69.06 Str. 25
Midwest Grain
0.27 SPS
18.82
1
1
Str. 176
1.52 HFW
10 115.04 Str. 175
Str. 196.04
2.80 SPS
16.00
1
1
11 115.04 Str. 196.04
Fairgrounds
1.86 SPS
15.05
2
2
12 115.07 Str. 56
Fairgrounds
0.65 SPS
15.38
1
1
13 115.09 1106
New Auburn Road Sub.
0.24 SPS
12.50
1
1
0.19 SPS
15.79
1
1
0.07 SPS
14.29
1
1
12.28 SPS
6.51
1
1
9 115.04 SW Lawrence
14 115.09 New Auburn Road Sub Str. 1104
15 115.09 Str. 1104
Str. 1103
16 115.1 Chapman Jct.
East Abilene
17 115.10 East Abilene
Abilene EC
3.27 SPS
6.73
1
1
18 115.18 Srt. 108
Indianola
0.14 SPS
15.00
1
1
19 115.18 Str. 225
New Auburn Road Sub.
0.43 SPS
13.95
2
2
20 115.19 Str. 79
Heartland
0.12 SPS
8.33
1
1
21 115.22 Str. 119.01
Marshall Co. Wind
0.04 MPS
25.00
1
1
22 115.22 Marshall Co. Wind
Str. 119.02
0.04 MPS
25.00
1
1
23 115.25 Indian Hills
Str. 72
2.93 SPW
24.57
1
1
24 115.25 Str. 72
17th & Fairlawn
0.08 SPS
25.00
1
1
25 115.53 Str. 108
Indianola
0.15 SPS
15.00
1
1
26 115.81 Str. 8
Fairgrounds
0.38 SPS
18.42
1
1
27 115.96 Walnut
Str. 39
2.08 SPW
19.80
1
1
28 115.96 Str. 39
Midwest Grain
0.33 SPS
15.01
1
1
29 115.106 Indianola
Str. 5
0.52 SPS
18.00
1
1
30 115.106 Education Station
Goodyear
3.77 SPS
13.00
1
1
31 115.111 TEC Hill
Str. 1402.03
0.12 HFS
8.33
1
1
32 115.111 Str. 1402.03
Str. 943
4.90 HFW
12.04
1
1
33 115.111 Str. 984
Str. 960.01
4.95 HFW
5.25
1
1
34 115.111 Str. 960.01
Str. 943
2.77 HFW
9.03
1
1
35 115.111 Str. 943
Str. 939
0.90 SPS
17.73
1
1
36 115.111 Str. 939
Heartland
0.75 SPW
20.13
1
1
37 115.112 New Auburn Road
Crooked Post
0.26 SPS
11.54
1
1
38 115.113 Heartland
Str. 4
0.42 SPW
16.67
1
1
39 230.08 New Auburn Road Sub Str. 1
0.10 HFW
1
1
40 230.13 Str. 185
Str. 187
0.14 HFW
14.29
1
1
41 230.13 Str. 187
New Auburn Road Sub.
0.05 HFS
20.00
1
1
8.69
-4.49
9
9
42
43
44 TOTAL
FERC FORM NO. 1 (REV. 12-03)
Page
424
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
TRANSMISSION LINES ADDED DURING YEAR
1. Report below the information called for concerning Transmission lines added or altered during the year. It is not necessary to report
minor revisions of lines.
2. Provide separate subheadings for overhead and under- ground construction and show each transmission line separately. If actual
costs of competed construction are not readily available for reporting columns (l) to (o), it is permissible to report in these columns the
Line
No.
LINE DESIGNATION
From
To
(a)
(b)
Line
Length
in
Miles
(c)
SUPPORTING STRUCTURE
Average
Type
Number per
Miles
(d)
(e)
CIRCUITS PER STRUCTURE
Present
Ultimate
(f)
(g)
1 REMOVED OVERHEAD:
2 69.03 Atchison Jct.
Str. 25
-1.59 SPW
-16.35
-1
-1
3 69.03 Str. 25
Kereford
-0.89 HFW
-8.99
-1
-1
4 69.03 Str. 9.02
Str. 45
-0.52 SPS
-15.38
-2
-2
5 69.05 Str. 5
Str. 45
-0.02 SPS
-45.91
-1
-1
6 69.06 Str. 9.02
Str. 25
-0.05 SPW
-38.97
-1
-1
7 69.06 Str. 2
Str. 6
-0.16 SPW
-31.06
-1
-1
8 69.06 Str. 6
Str. 17
-0.60 SPS
-18.49
-1
-1
-12.85
-1
-1
-24.16
-1
-1
Str. 4.01
-0.16 SPS
10 69.06 Str. 4.01
Str. 5
-0.08 SPS
11 115.04 SW Lawrence
Str. 176
-1.52 HFW
12 115.04 Str. 175
Str. 196
-2.74 HFW
-16.00
-1
-1
13 115.04 Wakarusa ct.
CO-OP
-1.37 SPW
-18.98
-1
-1
14 115.09 Str. 1106
Old Auburn Sub
-0.42 SPS
-14.29
-1
-1
15 115.09 Old Auburn Sub
Str. 1103
16 115.10 Chapman Jct.
East Abilene
17 115.10 East Abilene
Abilene EC
-3.31 LS
18 115.18 Str. 108
Goodyear
-0.12 HFW,SPW
19 115.18 Str. 225
Old Auburn Sub
-0.13 HFW
20 115.22 Str. 119.01
Str. 119.02
-0.02 HFW
21 115.25 Indian Hills
Str. 72
-2.93 SPW
-24.57
22 115.25 Str. 72
17 & Fairlawn
-0.10 SPS
23 115.53 Str. 108
Goodyear
24 115.81 Str. 69
Co-op
25 115.96 Walnut
9 69.06 Str. 17
-0.03 SHF
-12.30 LS
-1
-1
-6.59
-1
-1
-6.65
-1
-1
-20.00
-1
-1
-7.69
-1
-1
-1
-1
-1
-1
-40.00
-1
-1
-0.12 HFW
-20.00
-1
-1
-0.59 SPW
-22.09
-1
-1
Str. 41
-2.02 SPW
-19.80
-1
-1
26 115.106 Goodyear
Str. 5
-0.20 SPWS
-20.00
-1
-1
27 161.04 TEC Hill
Str. 1402.03
-0.05 HFW
-60.00
-1
-1
28 161.04 Str. 1402.03
Str. 984
-4.90 HFW
-12.04
-1
-1
29 161.04 Str. 984
Str. 960.01
-4.95 HFW
-5.25
-1
-1
30 161.04 Str. 960.01
Str. 943
-2.77 HFW
-9.03
-1
-1
31 161.04 Str. 943
Str. 939
-0.90 SPS
-17.73
-1
-1
32 161.04 Str. 4
Str. 1
-0.12 SPW
-16.67
-1
-1
33 230.08 Old Auburn Sub
Str. 1
-0.29 HFW
-13.79
-1
-1
Old Auburn Road Sub
-0.14 HFW
-14.29
-1
-1
-4.49
9
9
34 230.13 Str. 185
35
36
37
38
39
40
41
42
43
8.69
44 TOTAL
FERC FORM NO. 1 (REV. 12-03)
Page
424.1
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
TRANSMISSION LINES ADDED DURING YEAR (Continued)
costs. Designate, however, if estimated amounts are reported. Include costs of Clearing Land and Rights-of-Way, and Roads and
Trails, in column (l) with appropriate footnote, and costs of Underground Conduit in column (m).
3. If design voltage differs from operating voltage, indicate such fact by footnote; also where line is other than 60 cycle, 3 phase,
indicate such other characteristic.
CONDUCTORS
Size
Specification
(h)
(i)
Configuration
and Spacing
(j)
Voltage
KV
(Operating)
(k)
Land and
Land Rights
(l)
LINE COST
Poles, Towers Conductors
Asset
and Fixtures and Devices
Retire. Costs
(n)
(o)
(m)
Line
No.
Total
(p)
1
3W - 1192
ACSR
Various
69
2,889,752
541,371
3,431,123
3W - 1192
ACSR
Various
69
2
3W - 1192
ACSR
Vertical
69
988,756
702,689
1,691,445
4
3W - 1192
ACSR
Vertical
69
109,416
269,798
379,214
5
3W - 1192
3W - 1192
ACSR
Vertical
69
3,717,739
392,009
4,109,748
6
ACSR
Vertical
69
3W - 1192
ACSR
Vertical
69
3
7
8
115
271,726
115
4,639,921
163,105
271,726
9
4,803,026
10
3W - 1192
ACSR
Vertical
3W - 1192
ACSR
Vertical
115
3,109,497
3,109,497
11
3W - 1192
ACSR
Vertical
115
1,532,379
32,949
1,565,328
12
3W - 1192
ACSR
Vertical
115
554,740
138,776
693,516
3W - 1192
ACSR
Vertical
115
14
3W-266.8
ACSR
Vertical
115
15
6W - 1192
ACSR
Vertical
115
5,573,811
2,890,366
8,464,177
16
6W - 1192
ACSR
Vertical
115
1,478,371
908,044
2,386,415
17
3W - 1192
ACSR
Vertical
115
151,342
43,610
194,952
18
3W - 1192
ACSR
Vertical
115
556,254
40,342
596,596
19
3W - 1192
ACSR
Vertical
115
1,412,316
78
1,412,394
20
3W - 1192
ACSR
Horizontal
115
-6,633
-6,633
21
3W - 1192
ACSR
Horizontal
115
3W - 1192
ACSR
Vertical
115
3W - 1192
ACSR
Vertical
115
3W - 795
ACSR
Vertical
115
168,335
57,765
226,100
25
3W - 1192
ACSR
Vertical
115
848,076
16,710
864,786
26
3W - 795
ACSR
Vertical
69
597,777
229,938
827,715
27
3W - 1192
ACSR
Vertical
69
3W - 1192
ACSR
Vertical
115
632,470
135,170
767,640
29
3W - 1192
ACSR
Vertical
115
7,957,899
1,174,861
9,132,760
30
3W - 1192
ACSR
Horizontal
115
1,016,323
3W - 1192
ACSR
Horizontal
115
32
3W - 336.4
ACSR
Vertical
115
33
24 ribbon
CU
Horizontal
115
34
3W - 795
ACSR
Horizontal
115
35
3W - 1192
ACSR
Vertical
115
3W - 1192
ACSR
Vertical
115
363,369
3W - 1192
ACSR
Vertical
115
565,748
3W - 1192
ACSR
Horizontal
230
528,429
3W - 795
ACSR
Horizontal
230
324,882
3W - 1590
ACSR
Horizontal
230
13
22
365,769
301,649
667,418
23
24
28
1,016,323
31
36
11,911
375,280
37
565,748
38
177,981
706,410
39
15,109
339,991
40
41
42
43
40,348,464
FERC FORM NO. 1 (REV. 12-03)
Page
425
8,244,231
48,592,695
44
Name of Respondent
This Report Is:
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Year/Period of Report
2014/Q4
End of
TRANSMISSION LINES ADDED DURING YEAR (Continued)
costs. Designate, however, if estimated amounts are reported. Include costs of Clearing Land and Rights-of-Way, and Roads and
Trails, in column (l) with appropriate footnote, and costs of Underground Conduit in column (m).
3. If design voltage differs from operating voltage, indicate such fact by footnote; also where line is other than 60 cycle, 3 phase,
indicate such other characteristic.
CONDUCTORS
Size
Specification
(h)
(i)
Configuration
and Spacing
(j)
Voltage
KV
(Operating)
(k)
Land and
Land Rights
(l)
LINE COST
Poles, Towers Conductors
Asset
and Fixtures and Devices
Retire. Costs
(n)
(o)
(m)
Total
Line
No.
(p)
1
3W - 4/0
ACSR
Various
69
2
3W - 4/0
ACSR
Various
69
3
3W - 4/0
ACSR
Vertical
69
4
3W - 556.5
ACSR
Vertical
69
5
3W - 266.8
ACSR
Vertical
69
6
3W - 556.5
ACSR
Vertical
69
7
3W - 556.5
ACSR
Vertical
69
8
3W - 556.5
ASCR
Vertical
69
9
3W - 4/0
ACSR
Vertical
69
10
115
11
3W - 266.8
ACSR
Horizontal
115
12
3W - 266.8
ACSR
Vertical
115
13
3W 1192.5
ACSR
Vertical
115
14
3W - 4/0
ACSR
Vertical
115
15
266.8&4/0
ACSR
Vertical
115
16
266.8&4/0
ACSR
Vertical
115
17
3W 1192.5
ACSR
Various
115
18
3W 1192.5
ACSR
Vertical
115
19
3W - 266.8
ACSR
Horizontal
115
20
3W - 556.5
ACSR
Vertical
115
21
3W - 556.5
ACSR
Vertical
115
22
3W - 795
ACSR
Horizontal
115
23
3W - 556.5
ACSR
Vertical
115
24
3W - 795
ACSR
Horizontal
69
25
3W 1192.5
ACSR
Vertical
115
26
24 ribbon
CU
Horizontal
161
27
24 ribbon
CU
Horizontal
161
28
3W - 336.4
ACSR
Horizontal
161
29
24 ribbon
CU
Horizontal
161
30
3W - 795
ACSR
Vertical
161
31
3W - 397.5
ACSR
Vertical
161
32
3W-1192.5
ACSR
Horizontal
230
33
3W - 795
ACSR
Horizontal
230
34
35
36
37
38
39
40
41
42
43
40,348,464
FERC FORM NO. 1 (REV. 12-03)
Page
425.1
8,244,231
48,592,695
44
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
This Report is:
(1) X An Original
(2) A Resubmission
Westar Energy, Inc.
FOOTNOTE DATA
Schedule Page: 424 Line No.: 2
Horizontal & Vertical
Schedule Page: 424 Line No.: 3
Horizontal & Vertical
Schedule Page: 424 Line No.: 3
Included in above line
Schedule Page: 424 Line No.: 7
Included in above line
Schedule Page: 424 Line No.: 8
Included in above line
Schedule Page: 424 Line No.: 9
OPTGW Install only.
Schedule Page: 424 Line No.: 14
Included in above line
Schedule Page: 424 Line No.: 15
Included in above line
Schedule Page: 424 Line No.: 22
Included in above line
Schedule Page: 424 Line No.: 24
Included in above line
Schedule Page: 424 Line No.: 28
Included in above line
Schedule Page: 424 Line No.: 32
Included in above line
Schedule Page: 424 Line No.: 33
Included in above line
Schedule Page: 424 Line No.: 34
Included in above line
Schedule Page: 424 Line No.: 35
Included in above line
Schedule Page: 424 Line No.: 36
Included in above line
Schedule Page: 424.1 Line No.: 2
Horizontal & Vertical
Schedule Page: 424.1 Line No.: 3
Horizontal and Vertical
Column: j
Column: j
Column: m
Column: m
Column: m
Column: h
Schedule Page: 424.1 Line No.: 11
OPTGW Install only
Schedule Page: 424.1 Line No.: 15
Included in line above
Schedule Page: 424.1 Line No.: 16
3W - 266.8, 3W - 4/0
Schedule Page: 424.1 Line No.: 17
3W - 266.8, 3W - 4/0
Schedule Page: 424.1 Line No.: 18
Horizontal & Vertical
Schedule Page: 424.1 Line No.: 27
3W - 24 ribbon
Schedule Page: 424.1 Line No.: 28
3W - 24 ribbon
Schedule Page: 424.1 Line No.: 30
3W - 24 ribbon
Schedule Page: 424.1 Line No.: 33
FERC FORM NO. 1 (ED. 12-87)
Column: m
Column: m
Column: m
Column: m
Column: m
Column: m
Column: m
Column: m
Column: m
Column: m
Column: j
Column: j
Column: h
Column: e
Column: h
Column: h
Column: j
Column: h
Column: h
Column: h
Column: h
Page 450.1
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
FOOTNOTE DATA
3W - 1192.5
FERC FORM NO. 1 (ED. 12-87)
Page 450.2
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS
Year/Period of Report
2014/Q4
End of
1. Report below the information called for concerning substations of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
Line
No.
VOLTAGE (In MVa)
Name and Location of Substation
Character of Substation
(a)
(b)
Secondary
(d)
12.47
1 11th & Halstead
Distribution
Primary
(c)
69.00
2 12th & Clay
Distribution
115.00
12.00
3 13th & Madison
Distribution
34.00
12.00
4 14th & Lorraine
Distribution
69.00
12.00
5 15/18 Jct.
Distribution
34.00
12.00
6 166th St.
Distribution
115.00
12.00
7 17th & Fairlawn
Distribution
115.00
12.00
8 17th & Fairlawn
Distribution
115.00
34.00
9 18th & Plum
Distribution
69.00
12.00
10 19th Street
Distribution
115.00
12.00
11 1st & Brady
Distribution
34.00
12.00
12 27th & Croco
Distribution
115.00
12.00
13 29th & Gage
Distribution
115.00
12.00
14 2nd & Elm
Distribution
69.00
4.00
15 2nd & Madison
Distribution
16 2nd & Madison
Transmission
17 2nd & Prescott
18 30th & Prairie
19 3rd & Van Buren
69.00
13.20
115.00
69.00
Distribution
34.00
12.00
Distribution
115.00
12.00
Distribution
115.00
12.00
20 3rd & Van Buren
Transmission
115.00
69.00
21 41st & California
Distribution
115.00
12.00
22 43rd & Lorraine
Distribution
115.00
12.00
23 4th & Van Buren
Distribution
115.00
12.00
24 53rd & Mund
Distribution
115.00
12.00
25 54th & Meriden
Distribution
115.00
12.00
26 6th & Golden
Distribution
115.00
12.00
27 6th Street
Distribution
115.00
12.00
28 7th & Fairlawn
Distribution
34.00
12.00
29 7th & Watson
Distribution
34.00
12.00
30 87th Street
Transmission
345.00
115.00
31 95th & Waverly
Distribution
115.00
12.00
32 Abilene DS&O
Resale
34.00
12.00
33 Abilene Energy Center
Transmission
115.00
34.00
34 Alma
Distribution
34.00
4.00
35 Alma
Distribution
34.00
12.00
36 Alta Vista
Distribution
34.00
12.00
37 Americus
Distribution
38 Anzio
Transmission
39 Arnold
40 Arnold
FERC FORM NO. 1 (ED. 12-96)
34.00
12.00
115.00
34.00
Distribution
69.00
12.00
Distribution
115.00
12.00
Page
426
Tertiary
(e)
34.50
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS
Year/Period of Report
2014/Q4
End of
1. Report below the information called for concerning substations of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
Line
No.
VOLTAGE (In MVa)
Name and Location of Substation
Character of Substation
(a)
(b)
Secondary
(d)
69.00
1 Arnold
Transmission
Primary
(c)
115.00
2 Auburn Road
Transmission
230.00
115.00
3 Axtell City
Distribution
12.00
4.00
4 B.I.S.
Industrial
34.50
2.40
5 Baldwin Creek
Distribution
115.00
12.00
6 Beardon
Distribution
34.00
12.00
7 Bellevue Rural
Distribution
34.00
12.00
8 Belvue
Distribution
34.00
12.00
9 Bendena Jct.
Distribution
34.00
12.00
10 Bern
Distribution
34.00
12.00
11 Berwick
Distribution
34.00
12.00
12 Bestwall
Resale
34.50
4.16
13 Beto Jct. REA Co.
Distribution
34.00
12.00
14 Bigelow
Distribution
34.00
12.00
15 Blue Rapids
Distribution
34.00
12.00
16 Blue Rapids COOP
Distribution
34.00
12.00
17 Bonita
Distribution
115.00
12.00
18 Brown County
Transmission
115.00
34.00
19 Browning
Distribution
34.00
12.00
20 Buildex
Industrial
34.00
4.00
21 Burke Energy Center
Distribution
34.00
0.48
22 Canton
Distribution
34.00
12.00
23 Cargill Salt
Industrial
34.00
12.00
24 Carter Oil Field
Industrial
34.00
12.00
25 Cassoday
Distribution
34.00
12.00
26 Central Packaging Corp
Industrial
34.50
2.40
27 Centralia
Distribution
34.00
12.00
28 Centralia
Distribution
34.50
2.40
29 Cessna Aircraft
Industrial
69.00
4.00
30 Chapman
Distribution
34.00
12.00
31 Chapman
Distribution
34.00
4.00
32 Chicago Rawhide
Industrial
34.50
0.48
33 Circle
Transmission
230.00
115.00
34 Circleville
Transmission
115.00
34.00
35 Circleville City
Distribution
34.00
12.00
36 Cities Service
Transmission
69.00
34.00
37 Clay Center COOP
Resale
34.50
12.47
38 Clay Center Junction
Distribution
34.00
12.00
39 Clay Center Junction
Transmission
115.00
34.00
40 Consolidated Storage
Distribution
34.00
12.00
FERC FORM NO. 1 (ED. 12-96)
Page
426.1
Tertiary
(e)
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS
Year/Period of Report
2014/Q4
End of
1. Report below the information called for concerning substations of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
Line
No.
VOLTAGE (In MVa)
Name and Location of Substation
Character of Substation
(a)
(b)
Primary
(c)
34.00
Secondary
(d)
12.00
1 Conway
Distribution
2 Conway Mapco Fract. No. 1
Industrial
34.50
0.48
3 Conway Mapco Fract. No. 2
Industrial
34.50
0.48
4 Conway Mapco Fract. No. 3
Industrial
34.50
0.48
5 Cottonwood Falls
Distribution
34.00
12.00
6 Council Grove
Distribution
34.00
12.00
7 County Line
Distribution
34.00
12.00
8 County Line
Transmission
115.00
69.00
9 Cruppers Corner
Distribution
34.00
12.00
10 Davis
Transmission
115.00
69.00
11 Davis
Distribution
115.00
12.00
12 Davis Oil Co.
Distribution
34.50
12.47
13 Deer Creek
Transmission
69.00
34.00
14 Deer Creek
Distribution
69.00
12.00
15 Delphos
Distribution
34.00
12.00
16 Denison Jct.
Distribution
34.00
12.00
17 DeSoto
Distribution
12.00
4.00
18 DeSoto
Distribution
34.00
4.00
19 Division & Lake
Distribution
34.00
12.00
20 Drive-In
Distribution
34.00
12.00
21 Dunlap
Distribution
34.50
7.20
22 Durham
Distribution
34.00
12.00
23 East Abilene
Distribution
115.00
12.00
24 East Eureka
Distribution
34.00
12.00
25 East Eureka
Transmission
115.00
34.00
26 East Fairmount
Distribution
115.00
12.00
27 East Iron
Distribution
34.00
12.00
28 East Manhattan
Distribution
115.00
12.00
29 East Manhattan
Transmission
230.00
115.00
30 East Marysville
Distribution
34.50
12.47
31 East Street
Distribution
115.00
12.00
32 East Street
Transmission
115.00
34.00
33 Education Station (MacVicar)
Distribution
115.00
12.00
34 Edwardsville
Transmission
161.00
115.00
35 Edwardsville
Distribution
115.00
12.00
36 Effingham Jct.
Distribution
34.00
12.00
37 Elmo
Distribution
34.50
7.20
38 Emporia (EMPO)
Distribution
34.00
4.00
39 Emporia Energy Center
ATT Transmission
18.00
345.00
40 Emporia Energy Center
ATT Transmission
13.80
345.00
FERC FORM NO. 1 (ED. 12-96)
Page
426.2
Tertiary
(e)
34.50
34.00
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS
Year/Period of Report
2014/Q4
End of
1. Report below the information called for concerning substations of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
Line
No.
VOLTAGE (In MVa)
Name and Location of Substation
Character of Substation
(a)
(b)
1 Enterprise
Distribution
Primary
(c)
34.00
Secondary
(d)
12.00
2 Enterprise
Distribution
34.00
4.00
3 Eudora
Distribution
115.00
12.00
4 Eureka Lake
Distribution
34.00
12.00
5 Everest Jct.
Distribution
34.00
12.00
6 Exide
Industrial
115.00
12.00
7 F & Monroe
Industrial
69.00
12.00
8 FAA
Distribution
34.00
12.00
9 Fairmont - Basehor
Distribution
34.00
12.00
10 Fairview Rural
Distribution
34.00
12.00
11 Fall River Dam
Distribution
34.00
12.00
12 Farmers COOP
Industrial
115.00
4.16
13 Farmers COOP
Distribution
115.00
12.00
14 Farmland Industries - Conway
Industrial
34.50
2.40
15 Farnum Creek
Distribution
34.50
12.47
16 Florence
Distribution
34.00
12.00
17 Florence Junction
Transmission
115.00
34.00
18 FMC
Distribution
115.00
12.00
19 Forbes
Distribution
115.00
12.00
20 Four Corners
Distribution
115.00
12.00
21 Frankfort Rural
Distribution
34.00
12.00
22 Ft. Junction Sw. Station
Distribution
115.00
12.00
23 Ft. Riley Gun Range
Distribution
34.00
12.00
24 Galva
Distribution
34.00
12.00
25 General Foods
Industrial
34.00
12.00
26 Getty Oil
Industrial
27 Goodyear Jct
Distribution
34.50
2.40
115.00
34.00
28 Goodyear Jct
Transmission
34.00
12.00
29 Goodyear Jct
Transmission
115.00
34.00
30 Goodyear No 1
Industrial
34.50
2.40
31 Goodyear No 2
Industrial
34.50
2.40
32 Gordon Evans SES
ATT Transmission
18.00
138.00
33 Gordon Evans SES
ATT Transmission
24.00
138.00
34 Gordon Evans SES
ATT Transmission
13.80
138.00
35 Gordon Evans SES
ATT Transmission
16.00
138.00
36 Grantville
Distribution
34.00
12.00
37 Gypsum
Distribution
34.00
12.00
38 Hallmark
Distribution
115.00
12.00
39 Hamilton
Distribution
34.00
12.00
40 Hatcher
Distribution
34.00
12.00
FERC FORM NO. 1 (ED. 12-96)
Page
426.3
Tertiary
(e)
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS
Year/Period of Report
2014/Q4
End of
1. Report below the information called for concerning substations of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
Line
No.
VOLTAGE (In MVa)
Name and Location of Substation
Character of Substation
(a)
(b)
Primary
(c)
34.50
Secondary
(d)
4.16
1 Herington City
Resale
2 Herington Flint Hills
Distribution
34.00
12.00
3 Herkimer
Distribution
34.00
12.00
4 Hillsboro
Transmission
115.00
34.00
5 Hillsboro
Distribution
34.00
12.00
6 Hillsboro Flint Hills COOP
Distribution
34.00
12.00
7 Hillsboro Interconnect
Distribution
34.00
12.00
8 Holiday Sand #1
Industrial
34.00
4.00
Industrial
12.47
2.40
10 Hope
9 Holiday Sand #2
Distribution
34.00
12.00
11 Horton Interconnect
Distribution
34.00
12.00
12 Hoyt
Transmission
345.00
115.00
13 Hoyt HTI
Distribution
115.00
4.16
14 Hoyt HTI
Distribution
115.00
12.00
15 Hoyt Mayetta Rural
Distribution
34.00
12.00
16 HTI Conway
Industrial
34.50
4.16
17 Hund
Distribution
34.00
12.00
18 Hunter's Island
Distribution
34.00
12.00
19 Hutchinson EC Diesel Generator
Transmission
4.16
20 Hutchinson EC Substation
Transmission
115.00
21 Hutchinson EC Substation
ATT Transmission
18.00
22 Hutchinson Gas Turbine Substation
ATT Transmission
69.00
13.80
23 Hutchinson Gas Turbine Substation
ATT Transmission
115.00
13.80
24 Hutchinson Gas Turbine Substation
ATT Transmission
69.00
13.80
25 Hutchinson Gas Turbine Substation
ATT Transmission
115.00
13.80
26 Independence (INDP)
Distribution
34.00
12.00
27 Indian Hills
Distribution
115.00
12.00
28 Inman
Distribution
34.00
12.00
29 Jaggard
Distribution
115.00
12.00
30 Jaggard
Transmission
115.00
34.00
31 Jeffrey Energy Center Generation Common
ATT Transmission
34.50
7.20
ATT Transmission
230.00
34.50
33 Jeffrey Energy Center Substation
ATT Transmission
345.00
230.00
34 Jeffrey Energy Center Unit 1
ATT Transmission
230.00
26.00
35 Jeffrey Energy Center Unit 2
ATT Transmission
345.00
26.00
36 Jeffrey Energy Center Unit 3
ATT Transmission
345.00
26.00
37 Junction City
Distribution
115.00
12.00
38 Junction City
Transmission
115.00
34.00
39 K-99
Distribution
34.00
12.00
40 K.U. West Campus
Industrial
115.00
12.00
Page
426.4
14.40
69.00
32 Jeffrey Energy Center Substation
FERC FORM NO. 1 (ED. 12-96)
Tertiary
(e)
14.40
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS
Year/Period of Report
2014/Q4
End of
1. Report below the information called for concerning substations of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
Line
No.
VOLTAGE (In MVa)
Name and Location of Substation
Character of Substation
(a)
(b)
1 Keene
Distribution
Primary
(c)
34.00
Secondary
(d)
12.00
2 Keene
Transmission
115.00
34.00
3 Kelly
Transmission
161.00
115.00
4 Kereford
Transmission
115.00
69.00
5 KingHill
Distribution
115.00
12.00
6 KnobHill
Transmission
115.00
34.00
7 Krause Plow
Industrial
34.50
2.40
8 KSIR
Industrial
34.00
4.00
9 KSU Campus
12.00
Distribution
115.00
10 KSU Powerplant
Distribution
12.00
4.00
11 Lake Wabaunsee
Distribution
34.00
12.00
12 Lamont
Distribution
34.00
12.00
13 Lancaster Jct.
Distribution
34.00
12.00
14 Lawrence Energy Center Unit 3
ATT Transmission
14.00
15 Lawrence Energy Center Unit 4
ATT Transmission
14.00
16 Lawrence Energy Center Unit 5
ATT Transmission
24.00
17 Lawrence Hill
Distribution
115.00
12.00
18 Lawrence Hill
Transmission
230.00
115.00
19 Lebo
Distribution
34.00
12.00
20 Lehigh Flint Hills COOP
Distribution
34.00
12.00
21 Leonardville Rural
Distribution
34.00
12.00
22 Levee
Distribution
115.00
12.47
23 LFM
Industrial
69.00
14.40
24 LFM
Industrial
69.00
12.00
25 LFM
Industrial
69.00
2.40
26 LFM
Industrial
69.00
4.00
27 Lindsborg Interconnect
Distribution
34.00
12.00
28 Lone Elm
Distribution
34.00
12.00
29 Lorring Quarry
Distribution
34.00
12.00
30 Lost Springs
Distribution
34.00
12.00
31 Louisville
Distribution
34.00
12.00
32 Madison
Distribution
34.00
12.00
33 Manhattan Waterworks
Industrial
34.50
2.40
34 Mapco Main South
Industrial
34.00
4.00
35 Mapco Sub No. 1
Industrial
34.50
2.40
36 Mapco Willowbrook
Industrial
34.00
4.00
37 Maple Street
Distribution
34.00
12.00
38 Marion Flint Hills COOP
Distribution
34.00
12.00
39 Marion Interconnect
Distribution
69.00
2.40
40 Marquette
Distribution
34.00
12.00
FERC FORM NO. 1 (ED. 12-96)
Page
426.5
Tertiary
(e)
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS
Year/Period of Report
2014/Q4
End of
1. Report below the information called for concerning substations of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
Line
No.
VOLTAGE (In MVa)
Name and Location of Substation
Character of Substation
(a)
(b)
Secondary
(d)
12.00
1 Marysville
Distribution
Primary
(c)
34.00
2 Matters Corner
Distribution
115.00
12.00
3 Matters Corner
Transmission
115.00
34.00
4 Maur Hill
Distribution
5 McDowell Creek
Transmission
6 McLouth
7 McPherson Comp
8 Meadowlark
9 Metropolitan
69.00
12.00
230.00
115.00
Distribution
34.00
12.00
Distribution
34.50
2.40
Distribution
115.00
12.00
Distribution
10 Midland Jct.
Transmission
11 Midwest Grain
Distribution
34.00
12.00
230.00
115.00
69.00
4.00
12 Midwest Iron
Industrial
69.00
4.00
13 Milford
Distribution
34.00
12.00
14 Minneapolis DS & O
Distribution
34.00
12.00
15 Monticello
Distribution
115.00
12.00
16 Moonlight
Distribution
115.00
12.00
17 Moonlight
Transmission
115.00
34.00
18 Morganville
Distribution
34.00
12.00
19 Morrill
Distribution
34.00
12.00
20 Morris County
Transmission
345.00
230.00
21 Morris County
Transmission
115.00
34.00
22 Morris County
Transmission
230.00
115.00
23 Moundridge
Transmission
138.00
115.00
24 Mulberry Creek
Distribution
34.00
12.00
25 Murray Gill SES
ATT Transmission
13.80
26 Murray Gill SES
ATT Transmission
138.00
27 Murray Gill SES
ATT Transmission
12.00
13.80
28 Muscotah
Distribution
34.00
12.00
29 Muscotah
Transmission
69.00
34.00
30 N.W. Junction City
Distribution
34.00
12.00
31 N.W. Leavenworth
Transmission
115.00
34.00
32 N.W. Leavenworth
Distribution
115.00
12.00
33 NCRA
Industrial
12.47
2.40
34 Netawaka Rural
Distribution
34.00
12.00
35 New Cities Service
Distribution
115.00
12.00
36 New Cities Service
Transmission
115.00
69.00
37 Nickerson City
Distribution
34.00
4.00
38 North American Philips
Industrial
115.00
12.00
39 North Central Foundry
Transmission
115.00
34.00
40 North Manhattan
Transmission
230.00
115.00
FERC FORM NO. 1 (ED. 12-96)
Page
426.6
Tertiary
(e)
14.40
69.00
14.40
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS
Year/Period of Report
2014/Q4
End of
1. Report below the information called for concerning substations of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
Line
No.
VOLTAGE (In MVa)
Name and Location of Substation
Character of Substation
(a)
(b)
Secondary
(d)
12.00
1 North Street
Distribution
Primary
(c)
115.00
2 North Tyler
Distribution
115.00
12.00
3 Northland
Distribution
115.00
12.00
4 Nortonville
Distribution
69.00
12.00
5 Oakhill
Distribution
34.00
12.00
6 Ogden
Distribution
34.50
2.40
7 Olpe - Lyon Co. REA
Resale
34.00
12.00
8 Onaga
Distribution
34.00
12.00
9 Oskaloosa
Distribution
34.00
12.00
10 Parallel
Distribution
115.00
12.00
11 Parallel
Transmission
115.00
34.00
12 Peabody
Transmission
69.00
34.00
13 Pearl DS&O COOP
Resale
34.00
12.00
14 Peddicord
Distribution
34.00
12.00
15 Pentagon
Distribution
115.00
12.00
16 Platte Pipeline
Industrial
34.00
4.00
17 Pony Express
Distribution
34.00
12.00
18 Potwin (PTWN)
Distribution
34.00
4.00
19 Quincy
Distribution
34.00
12.00
20 Quinton Heights
Distribution
115.00
12.00
21 Ramona DS&O
Resale
34.00
12.00
22 Randolph
Distribution
34.00
12.00
23 Reading Lake
Distribution
115.00
12.00
24 Reno County
Transmission
345.00
115.00
25 Richmond
Distribution
34.00
12.00
26 Riverview
Distribution
34.00
12.00
27 Rock Creek
Distribution
69.00
12.00
28 Rossville
Distribution
34.00
12.00
29 S. 10th
Distribution
34.00
12.00
30 S.W. Lawrence
Distribution
115.00
12.00
31 Sabetha Interconnect
Distribution
34.00
12.00
32 Saffordville
Distribution
34.00
12.00
33 Salemburg DS&O COOP
Resale
34.00
12.00
34 Salina Main
Distribution
115.00
12.00
35 Salina Main
Transmission
115.00
34.00
36 Salt Creek
Distribution
115.00
12.47
37 Santa Fe
Distribution
69.00
4.00
38 Schilling
Distribution
115.00
12.47
39 Scranton
Distribution
115.00
12.00
40 Shannon Park
Distribution
34.00
12.00
FERC FORM NO. 1 (ED. 12-96)
Page
426.7
Tertiary
(e)
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS
Year/Period of Report
2014/Q4
End of
1. Report below the information called for concerning substations of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
Line
No.
VOLTAGE (In MVa)
Name and Location of Substation
Character of Substation
(a)
(b)
Secondary
(d)
12.00
1 Shawnee Heights
Distribution
Primary
(c)
115.00
2 Sheedy Step Down
Distribution
12.00
4.00
3 Sherman & Madison
Distribution
34.00
4.00
4 Sherwood
Distribution
115.00
12.00
5 Silver Lake
Distribution
34.00
12.00
6 Smoky Hill
Transmission
115.00
34.00
7 Smoky Hill
Distribution
115.00
12.00
8 Smolan
Distribution
34.00
12.00
9 Soldier Creek
Distribution
34.00
12.00
10 Soldier Jct.
Distribution
34.00
12.00
11 South Alma
Transmission
115.00
34.00
12 South Bennington
Distribution
34.00
12.00
13 South Eskridge
Distribution
34.00
12.00
14 South Gage
Distribution
115.00
12.00
15 South Manhattan
Transmission
115.00
34.00
16 South Ogden
Distribution
34.50
2.40
17 South Seneca
Distribution
34.00
12.00
18 South Seneca
Transmission
115.00
34.00
19 Southgate
Distribution
115.00
12.00
20 Southtown
Distribution
115.00
12.00
21 Springhill
Distribution
115.00
12.00
22 Springhill
Transmission
161.00
115.00
23 Spruce St.
Distribution
115.00
12.00
24 St. George REC
Distribution
34.00
12.00
25 St. Mary's
Distribution
34.50
7.20
26 St. Mary's
Distribution
34.00
4.00
27 Stagg Hill
Distribution
115.00
12.47
28 Stagg Hill
Transmission
115.00
34.50
29 Stranger Creek
Transmission
345.00
161.00
30 Stranger Creek
Transmission
345.00
115.00
31 Strong City
Distribution
34.00
12.00
32 Summit
Transmission
345.00
230.00
33 Summit
Transmission
230.00
115.00
34 Swissvale
Transmission
345.00
230.00
35 Talmage
Distribution
34.00
12.00
36 Tecumseh Energy Center Substation
Transmission
115.00
69.00
37 Tecumseh Energy Center Unit 7/9
ATT Transmission
38 Tecumseh Energy Center Unit 8/10
ATT Transmission
39 Tecumseh Hill
Transmission
230.00
115.00
40 Tecumseh Hill
Industrial
115.00
12.00
FERC FORM NO. 1 (ED. 12-96)
Page
426.8
14.40
16.00
Tertiary
(e)
14.40
14.40
14.40
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS
Year/Period of Report
2014/Q4
End of
1. Report below the information called for concerning substations of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
Line
No.
VOLTAGE (In MVa)
Name and Location of Substation
Character of Substation
(a)
(b)
Primary
(c)
161.00
Secondary
(d)
115.00
1 Tecumseh Hill
Transmission
2 Teeterville
Distribution
34.00
12.00
3 Tescott
Distribution
34.00
12.00
4 Texaco Cities Service
Distribution
34.00
12.00
5 Theden's Corner
Distribution
34.00
12.00
6 Thornton St.
Transmission
115.00
34.00
7 Thornton St.
Distribution
115.00
12.00
8 Timberlane
Distribution
115.00
12.00
9 Timberlane
Transmission
115.00
34.00
10 Tonga Tap
Distribution
115.00
12.00
11 Tonga Tap
Transmission
115.00
34.00
12 Tonganoxie
Distribution
34.00
12.00
13 Topeka State Hospital
Industrial
34.00
4.00
14 Toronto
Distribution
34.00
12.00
15 Troy City
Distribution
34.00
4.00
16 Troy Rural
Distribution
34.00
12.00
17 Underpass
Distribution
115.00
12.00
18 Union Ridge
Transmission
115.00
34.00
19 Union Ridge
Transmission
230.00
115.00
20 Upland DSO
Distribution
34.00
12.00
21 Valley Falls
Distribution
69.00
12.00
22 Vaughn
Distribution
34.00
12.00
23 Vaughn
Transmission
115.00
34.00
24 Virgil
Distribution
34.00
12.00
25 Wadsworth
Distribution
34.00
4.00
26 Wakefield
Distribution
34.00
12.00
27 Walnut
Distribution
115.00
12.00
28 Walnut
Transmission
115.00
69.00
29 Walnut Grove
Distribution
34.00
12.00
30 Wamego COOP
Distribution
34.00
12.00
31 Wamego Interconnect
Distribution
34.00
12.00
32 Warren
Distribution
34.00
12.00
33 Watchorn
Distribution
34.00
12.00
34 Waterville
Distribution
34.00
4.00
35 Waterworks
Distribution
34.50
2.40
36 Waterworks
Industrial
34.00
12.00
37 Wathena
Distribution
69.00
12.00
38 Wathena
Transmission
69.00
34.00
39 Wathena City
Distribution
7.20
2.40
40 Waverly
Distribution
34.00
12.00
FERC FORM NO. 1 (ED. 12-96)
Page
426.9
Tertiary
(e)
This Report Is:
Name of Respondent
Date of Report
(Mo, Da, Yr)
/ /
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS
Year/Period of Report
2014/Q4
End of
1. Report below the information called for concerning substations of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
Line
No.
VOLTAGE (In MVa)
Name and Location of Substation
Character of Substation
(a)
(b)
Secondary
(d)
12.00
1 West Abilene
Distribution
Primary
(c)
34.00
2 West Crawford
Distribution
115.00
12.00
3 West Emporia
Distribution
115.00
12.00
4 West Emporia
Transmission
115.00
34.00
5 West Junction City
Distribution
115.00
12.00
6 West KSU Stadium
Distribution
34.00
12.00
7 West Marysville
Distribution
34.00
12.00
8 West McPherson
Transmission
115.00
34.00
9 Westboro
Distribution
34.00
12.00
10 Westgate
Distribution
34.00
12.00
11 Westmoreland
Distribution
34.00
12.00
12 Westside
Distribution
34.50
12.47
13 Wheatland
Transmission
115.00
34.00
14 Wildcat Creek
Distribution
115.00
12.00
15 Williams Brothers Pipeline
Distribution
161.00
4.16
16 Williams Pipeline
Industrial
34.50
2.40
17 Windom
Distribution
34.00
12.00
18 Wren
Distribution
115.00
12.00
19 Yaggy Storage Field
Industrial
34.00
4.00
32346.60
10169.46
Tertiary
(e)
20
21 419 Total
22
23
24 Transmission Attended
25 Transmission Unattended
26 Distribution
27 Resale
28
29 Total
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 1 (ED. 12-96)
Page
426.10
272.80
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS (Continued)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation
(In Service) (In MVa)
Number of
Transformers
In Service
(f)
(g)
Number of
Spare
Transformers
Type of Equipment
Number of Units
(h)
(i)
(j)
CONVERSION APPARATUS AND SPECIAL EQUIPMENT
Total Capacity
(In MVa)
(k)
Line
No.
25
2
1
45
2
2
11
1
3
21
2
4
4
1
5
22
1
6
67
3
7
56
1
8
11
1
9
70
3
10
14
2
11
22
1
12
45
2
13
11
1
14
45
2
15
112
1
16
21
2
17
21
2
18
22
1
19
112
1
20
47
2
21
25
1
22
101
4
23
25
1
24
11
1
25
47
2
26
67
3
27
11
1
28
11
1
29
400
1
30
2
31
50
7
2
32
89
2
33
3
34
4
1
35
4
1
36
4
1
37
71
2
38
11
1
39
21
2
40
FERC FORM NO. 1 (ED. 12-96)
Page
427
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS (Continued)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation
(In Service) (In MVa)
Number of
Transformers
In Service
(f)
(g)
Number of
Spare
Transformers
Type of Equipment
Number of Units
(h)
(i)
(j)
CONVERSION APPARATUS AND SPECIAL EQUIPMENT
Total Capacity
(In MVa)
(k)
Line
No.
112
1
1
280
1
2
1
3
3
1
3
4
25
1
5
1
3
6
5
1
7
4
1
8
4
1
9
7
1
10
2
3
11
4
1
12
1
13
1
14
4
2
15
1
3
16
25
1
17
37
1
18
1
3
19
1
3
20
1
3
21
7
1
22
3
1
23
3
1
24
2
3
25
1
26
4
11
3
27
3
28
11
1
29
2
3
30
5
1
31
1
5
2
32
280
1
33
22
1
34
3
1
35
26
2
36
3
1
37
3
1
38
22
1
39
7
1
40
FERC FORM NO. 1 (ED. 12-96)
Page
427.1
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS (Continued)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Number of
Transformers
In Service
Capacity of Substation
(In Service) (In MVa)
(f)
(g)
Number of
Spare
Transformers
Type of Equipment
Number of Units
(h)
(i)
(j)
CONVERSION APPARATUS AND SPECIAL EQUIPMENT
Total Capacity
(In MVa)
(k)
Line
No.
3
1
1
4
3
2
2
3
3
4
3
4
4
1
5
7
2
6
7
1
7
134
2
8
6
1
9
67
1
10
47
2
11
3
12
20
1
13
11
1
14
2
3
15
4
1
16
3
1
17
5
1
18
14
2
19
14
2
20
1
21
3
22
11
1
23
11
1
24
28
1
25
25
1
26
2
6
1
27
45
2
28
280
1
29
15
1
30
58
3
31
33
1
32
50
2
33
165
1
34
32
3
35
3
1
36
3
37
7
1
38
690
3
39
240
2
40
FERC FORM NO. 1 (ED. 12-96)
Page
427.2
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS (Continued)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Number of
Transformers
In Service
Capacity of Substation
(In Service) (In MVa)
(f)
(g)
5
Number of
Spare
Transformers
Type of Equipment
Number of Units
(h)
(i)
(j)
CONVERSION APPARATUS AND SPECIAL EQUIPMENT
Total Capacity
(In MVa)
(k)
Line
No.
1
1
3
1
2
23
2
3
4
1
4
2
3
5
22
1
6
11
1
7
1
3
8
11
1
9
4
1
10
4
1
11
22
1
12
45
2
13
2
1
14
6
1
15
4
1
16
21
2
17
21
2
18
22
1
19
11
1
20
4
1
21
25
1
22
1
3
23
3
1
24
11
1
25
2
1
26
50
1
27
11
1
28
50
1
29
16
3
30
23
3
31
236
1
32
340
1
33
200
2
34
170
1
35
3
1
36
7
2
37
45
2
38
4
1
39
2
40
14
FERC FORM NO. 1 (ED. 12-96)
Page
427.3
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS (Continued)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Number of
Transformers
In Service
Capacity of Substation
(In Service) (In MVa)
(f)
(g)
Number of
Spare
Transformers
Type of Equipment
Number of Units
(h)
(i)
(j)
CONVERSION APPARATUS AND SPECIAL EQUIPMENT
Total Capacity
(In MVa)
(k)
Line
No.
7
1
1
4
1
2
1
3
3
22
1
4
7
1
5
3
1
6
9
1
7
1
3
8
3
3
9
2
3
10
5
1
11
1
12
560
7
1
13
11
1
14
11
1
15
2
3
16
4
1
17
11
1
18
4
1
19
1
20
112
213
1
21
65
1
22
194
2
23
65
1
24
65
1
25
11
1
26
45
2
27
5
1
28
25
2
29
28
1
30
6
1
31
112
2
32
1120
2
33
750
1
34
750
1
35
750
1
36
21
2
37
22
1
38
7
1
39
1
40
11
FERC FORM NO. 1 (ED. 12-96)
Page
427.4
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS (Continued)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation
(In Service) (In MVa)
Number of
Transformers
In Service
(f)
(g)
25
Number of
Spare
Transformers
Type of Equipment
Number of Units
(h)
(i)
(j)
CONVERSION APPARATUS AND SPECIAL EQUIPMENT
Total Capacity
(In MVa)
(k)
Line
No.
1
1
4
1
2
167
1
3
42
1
4
4
1
5
75
2
6
4
1
7
1
3
8
45
2
9
7
1
10
1
2
11
2
3
12
3
1
13
65
1
14
15
1
15
448
1
16
95
4
17
280
1
18
4
1
19
2
3
20
5
1
21
25
1
22
18
4
23
11
1
24
3
3
25
6
1
26
11
1
27
2
3
28
5
1
29
3
1
30
11
1
31
3
1
32
2
3
33
7
1
34
12
2
35
2
1
36
7
1
37
4
1
38
7
1
39
4
1
40
FERC FORM NO. 1 (ED. 12-96)
Page
427.5
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS (Continued)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation
(In Service) (In MVa)
Number of
Transformers
In Service
(f)
(g)
Number of
Spare
Transformers
Type of Equipment
Number of Units
(h)
(i)
(j)
CONVERSION APPARATUS AND SPECIAL EQUIPMENT
Total Capacity
(In MVa)
(k)
Line
No.
10
2
1
45
2
2
56
1
3
11
1
4
280
1
5
4
1
6
2
3
7
50
2
8
11
1
9
280
1
10
11
1
11
5
3
12
1
13
1
14
25
1
15
45
2
16
28
1
17
4
1
18
1
3
19
560
1
20
33
1
21
280
1
22
100
1
23
11
1
24
1
25
1
26
2
27
4
1
28
20
1
29
7
1
30
27
1
31
11
1
32
1
1
33
4
1
34
22
1
35
56
1
36
6
1
37
28
2
38
11
1
39
280
1
40
FERC FORM NO. 1 (ED. 12-96)
Page
427.6
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS (Continued)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation
(In Service) (In MVa)
Number of
Transformers
In Service
(f)
(g)
Number of
Spare
Transformers
Type of Equipment
Number of Units
(h)
(i)
(j)
CONVERSION APPARATUS AND SPECIAL EQUIPMENT
Total Capacity
(In MVa)
(k)
Line
No.
14
1
1
22
1
2
36
2
3
7
1
4
3
1
5
2
2
6
4
1
7
6
1
8
5
1
9
11
1
10
28
1
11
3
3
12
4
1
13
7
1
14
50
2
15
3
1
16
7
1
17
7
1
18
1
3
19
45
2
20
1
3
21
4
1
22
7
1
23
280
1
24
4
1
25
7
1
26
11
1
27
7
1
28
11
2
29
70
3
30
11
1
31
2
32
3
33
21
2
34
67
2
35
50
2
36
6
1
37
20
1
38
11
1
39
7
1
40
1
FERC FORM NO. 1 (ED. 12-96)
Page
427.7
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS (Continued)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation
(In Service) (In MVa)
Number of
Transformers
In Service
(f)
(g)
Number of
Spare
Transformers
Type of Equipment
Number of Units
(h)
(i)
(j)
CONVERSION APPARATUS AND SPECIAL EQUIPMENT
Total Capacity
(In MVa)
(k)
Line
No.
1
11
1
3
2
11
1
3
25
1
4
7
1
5
37
1
6
45
2
7
3
1
8
2
9
14
2
3
10
28
1
11
7
1
12
3
1
13
45
2
14
5
1
15
4
1
16
14
2
17
28
1
18
22
1
19
45
2
20
21
2
21
168
1
22
47
2
23
11
1
24
1
3
25
6
1
26
11
1
27
37
1
28
400
1
29
1120
2
30
4
1
31
560
1
32
560
2
33
960
2
34
1
3
35
80
1
36
110
1
37
363
2
38
280
1
39
2
40
16
FERC FORM NO. 1 (ED. 12-96)
Page
427.8
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS (Continued)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation
(In Service) (In MVa)
Number of
Transformers
In Service
(f)
(g)
Number of
Spare
Transformers
Type of Equipment
Number of Units
(h)
(i)
(j)
CONVERSION APPARATUS AND SPECIAL EQUIPMENT
Total Capacity
(In MVa)
(k)
Line
No.
168
1
1
1
3
2
4
1
3
1
3
4
9
1
5
27
1
6
22
1
7
70
3
8
25
1
9
11
1
10
50
2
11
12
2
12
5
1
13
4
1
14
3
3
15
4
1
16
45
2
17
50
1
18
100
1
19
4
1
20
8
2
21
4
1
22
1
23
33
7
2
24
10
2
25
3
1
26
21
2
27
45
1
28
4
1
29
3
1
30
15
1
31
2
6
32
7
1
33
5
1
34
4
1
35
14
2
36
20
2
37
7
1
38
3
3
39
5
4
40
FERC FORM NO. 1 (ED. 12-96)
Page
427.9
This Report Is:
Name of Respondent
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
SUBSTATIONS (Continued)
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation
(In Service) (In MVa)
Number of
Transformers
In Service
(f)
(g)
Number of
Spare
Transformers
Type of Equipment
Number of Units
(h)
(i)
(j)
CONVERSION APPARATUS AND SPECIAL EQUIPMENT
Total Capacity
(In MVa)
(k)
Line
No.
21
2
1
45
2
2
33
2
3
37
1
4
70
3
5
21
2
6
3
1
7
28
1
8
21
2
9
11
1
10
7
1
11
11
1
12
28
1
13
48
2
14
11
1
15
1
3
16
1
3
17
70
3
18
7
1
19
20
22316
21
648
22
23
24
6967
34
11255
167
25
4063
434
26
31
13
27
28
22316
29
648
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 1 (ED. 12-96)
Page
427.10
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 426.4 Line No.: 31 Column: a
Jeffrey units are jointly owned by Westar Energy (WE) (72%, of which 8% is a capital
lease), KG&E (20%) and Kansas City Power and Light (8%). WE is the operator.
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
Name of Respondent
This Report Is:
20150417-8084 FERC PDF (Unofficial)
04/17/2015
(1)
X An Original
Westar Energy, Inc.
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
/ /
Year/Period of Report
2014/Q4
End of
TRANSACTIONS WITH ASSOCIATED (AFFILIATED) COMPANIES
1. Report below the information called for concerning all non-power goods or services received from or provided to associated (affiliated) companies.
2. The reporting threshold for reporting purposes is $250,000. The threshold applies to the annual amount billed to the respondent or billed to
an associated/affiliated company for non-power goods and services. The good or service must be specific in nature. Respondents should not
attempt to include or aggregate amounts in a nonspecific category such as "general".
3. Where amounts billed to or received from the associated (affiliated) company are based on an allocation process, explain in a footnote.
Account
Amount
Name of
Line
Charged or
Charged or
Associated/Affiliated
No.
Description of the Non-Power Good or Service
Company
Credited
Credited
(a)
(b)
(c)
(d)
1 Non-power Goods or Services Provided by Affiliated
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20 Non-power Goods or Services Provided for Affiliate
21 Payroll and Related Overheads
Kansas Gas & Electric
Various
111,191,192
22 Employee Pension and Benefits
Kansas Gas & Electric
926
32,043,296
23 Maintenance of Equipment and Facilities
Kansas Gas & Electric
Various
4,564,801
24 Office Supplies and Expenses
Kansas Gas & Electric
921
2,361,607
25 Professional Services
Kansas Gas & Electric
923
2,992,690
26 Customer Account and Information Expense
Kansas Gas & Electric
Various
1,629,939
27 Regulatory Commision Expense
Kansas Gas & Electric
928
664,104
28 Board of Director Fees and Related Expense
Kansas Gas & Electric
930
657,840
29 Rent Expense
Kansas Gas & Electric
931
441,952
30 Marketing and Communication Services
Kansas Gas & Electric
930
389,100
Prairie Wind Transmission, LLC
Various
360,188
31 Payroll and Related Overheads
32
33
34
35
36
37
38
39
40
41
42
FERC FORM NO. 1 (New)
FERC FORM NO. 1-F (New)
Page
429
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Name of Respondent
Westar Energy, Inc.
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report Year/Period of Report
(Mo, Da, Yr)
/ /
2014/Q4
FOOTNOTE DATA
Schedule Page: 429 Line No.: 21 Column: a
This amount is based on an allocation calculated from a payroll allocation study.
Schedule Page: 429 Line No.: 21 Column: c
Accounts Charged:
107
228
456
512
549
562
572
586
595
108
242
500
513
551
563
573
587
598
146
253
501
514
553
564
580
588
923
154
408
502
517
554
566
581
590
926
163
417
505
528
556
568
582
591
183
426
506
531
557
569
583
592
184
438
510
546
560
570
584
593
186
451
511
547
561
517
585
594
Schedule Page: 429 Line No.: 22 Column: a
This amount is based on an allocation process which is calculated using the total
of customers and plant in-service.
Schedule Page: 429 Line No.: 23 Column: a
This amount is based on an allocation process which is calculated using the total
of customers and plant in-service
Schedule Page: 429 Line No.: 23 Column: c
Accounts Charged:
510
590
593
568
591
598
569
592
935
Schedule Page: 429 Line No.: 24 Column: a
This amount is based on an allocation process which is calculated using the total
of customers and plant in-service
Schedule Page: 429 Line No.: 25 Column: a
This amount is based on an allocation process which is calculated using the total
of customers and plant in-service
Schedule Page: 429 Line No.: 26 Column: a
This amount is based on an allocation process which is calculated using the total
of customers and plant in-service
Schedule Page: 429 Line No.: 26 Column: c
Accounts Charged:
901
908
902
909
903
910
Schedule Page: 429 Line No.: 27 Column: a
This amount is based on an allocation process which is calculated using the total
of customers and plant in-service
Schedule Page: 429 Line No.: 28 Column: a
This amount is based on an allocation process which is calculated using the total
of customers and plant in-service
Schedule Page: 429 Line No.: 31 Column: c
Accounts Charged:
107
408
560
920
921
926
930
FERC FORM NO. 1 (ED. 12-87)
Page 450.1
number
number
number
number
number
number
number
20150417-8084 FERC PDF (Unofficial) 04/17/2015
INDEX
Page No.
Schedule
Accrued and prepaid taxes ........................................................................ 262-263
Accumulated Deferred Income Taxes .................................................................... 234
272-277
Accumulated provisions for depreciation of
common utility plant ............................................................................. 356
utility plant .................................................................................... 219
utility plant (summary) ...................................................................... 200-201
Advances
from associated companies .................................................................... 256-257
Allowances ....................................................................................... 228-229
Amortization
miscellaneous .................................................................................... 340
of nuclear fuel .............................................................................. 202-203
Appropriations of Retained Earnings .............................................................. 118-119
Associated Companies
advances from ................................................................................ 256-257
corporations controlled by respondent ............................................................ 103
control over respondent .......................................................................... 102
interest on debt to .......................................................................... 256-257
Attestation ............................................................................................ i
Balance sheet
comparative .................................................................................. 110-113
notes to ..................................................................................... 122-123
Bonds ............................................................................................ 256-257
Capital Stock ........................................................................................ 251
expense .......................................................................................... 254
premiums ......................................................................................... 252
reacquired ....................................................................................... 251
subscribed ....................................................................................... 252
Cash flows, statement of ......................................................................... 120-121
Changes
important during year ........................................................................ 108-109
Construction
work in progress - common utility plant .......................................................... 356
work in progress - electric ...................................................................... 216
work in progress - other utility departments ................................................. 200-201
Control
corporations controlled by respondent ............................................................ 103
over respondent .................................................................................. 102
Corporation
controlled by .................................................................................... 103
incorporated ..................................................................................... 101
CPA, background information on ....................................................................... 101
CPA Certification, this report form ................................................................. i-ii
FERC FORM NO. 1 (ED. 12-93)
Index
1
20150417-8084 FERC PDF (Unofficial) 04/17/2015
INDEX (continued)
Page No.
Schedule
Deferred
credits, other ................................................................................... 269
debits, miscellaneous ............................................................................ 233
income taxes accumulated - accelerated
amortization property ........................................................................ 272-273
income taxes accumulated - other property .................................................... 274-275
income taxes accumulated - other ............................................................. 276-277
income taxes accumulated - pollution control facilities .......................................... 234
Definitions, this report form ........................................................................ iii
Depreciation and amortization
of common utility plant .......................................................................... 356
of electric plant ................................................................................ 219
336-337
Directors ............................................................................................ 105
Discount - premium on long-term debt ............................................................. 256-257
Distribution of salaries and wages ............................................................... 354-355
Dividend appropriations .......................................................................... 118-119
Earnings, Retained ............................................................................... 118-119
Electric energy account .............................................................................. 401
Expenses
electric operation and maintenance ........................................................... 320-323
electric operation and maintenance, summary ...................................................... 323
unamortized debt ................................................................................. 256
Extraordinary property losses ........................................................................ 230
Filing requirements, this report form
General information .................................................................................. 101
Instructions for filing the FERC Form 1 ............................................................. i-iv
Generating plant statistics
hydroelectric (large) ........................................................................ 406-407
pumped storage (large) ....................................................................... 408-409
small plants ................................................................................. 410-411
steam-electric (large) ....................................................................... 402-403
Hydro-electric generating plant statistics ....................................................... 406-407
Identification ....................................................................................... 101
Important changes during year .................................................................... 108-109
Income
statement of, by departments ................................................................. 114-117
statement of, for the year (see also revenues) ............................................... 114-117
deductions, miscellaneous amortization ........................................................... 340
deductions, other income deduction ............................................................... 340
deductions, other interest charges ............................................................... 340
Incorporation information ............................................................................ 101
FERC FORM NO. 1 (ED. 12-95)
Index
2
20150417-8084 FERC PDF (Unofficial) 04/17/2015
INDEX (continued)
Page No.
Schedule
Interest
charges, paid on long-term debt, advances, etc ............................................... 256-257
Investments
nonutility property .............................................................................. 221
subsidiary companies ......................................................................... 224-225
Investment tax credits, accumulated deferred ..................................................... 266-267
Law, excerpts applicable to this report form .......................................................... iv
List of schedules, this report form .................................................................. 2-4
Long-term debt ................................................................................... 256-257
Losses-Extraordinary property ........................................................................ 230
Materials and supplies ............................................................................... 227
Miscellaneous general expenses ....................................................................... 335
Notes
to balance sheet ............................................................................. 122-123
to statement of changes in financial position ................................................ 122-123
to statement of income ....................................................................... 122-123
to statement of retained earnings ............................................................ 122-123
Nonutility property .................................................................................. 221
Nuclear fuel materials ........................................................................... 202-203
Nuclear generating plant, statistics ............................................................. 402-403
Officers and officers' salaries ...................................................................... 104
Operating
expenses-electric ............................................................................ 320-323
expenses-electric (summary) ...................................................................... 323
Other
paid-in capital .................................................................................. 253
donations received from stockholders ............................................................. 253
gains on resale or cancellation of reacquired
capital stock .................................................................................... 253
miscellaneous paid-in capital .................................................................... 253
reduction in par or stated value of capital stock ................................................ 253
regulatory assets ................................................................................ 232
regulatory liabilities ........................................................................... 278
Peaks, monthly, and output ........................................................................... 401
Plant, Common utility
accumulated provision for depreciation ........................................................... 356
acquisition adjustments .......................................................................... 356
allocated to utility departments ................................................................. 356
completed construction not classified ............................................................ 356
construction work in progress .................................................................... 356
expenses ......................................................................................... 356
held for future use .............................................................................. 356
in service ....................................................................................... 356
leased to others ................................................................................. 356
Plant data ...................................................................................336-337
401-429
FERC FORM NO. 1 (ED. 12-95)
Index
3
20150417-8084 FERC PDF (Unofficial) 04/17/2015
INDEX (continued)
Page No.
Schedule
Plant - electric
accumulated provision for depreciation ........................................................... 219
construction work in progress .................................................................... 216
held for future use .............................................................................. 214
in service ................................................................................... 204-207
leased to others ................................................................................. 213
Plant - utility and accumulated provisions for depreciation
amortization and depletion (summary) ............................................................. 201
Pollution control facilities, accumulated deferred
income taxes ..................................................................................... 234
Power Exchanges .................................................................................. 326-327
Premium and discount on long-term debt ............................................................... 256
Premium on capital stock ............................................................................. 251
Prepaid taxes .................................................................................... 262-263
Property - losses, extraordinary ..................................................................... 230
Pumped storage generating plant statistics ....................................................... 408-409
Purchased power (including power exchanges) ...................................................... 326-327
Reacquired capital stock ............................................................................. 250
Reacquired long-term debt ........................................................................ 256-257
Receivers' certificates .......................................................................... 256-257
Reconciliation of reported net income with taxable income
from Federal income taxes ...................................................................... 261
Regulatory commission expenses deferred .............................................................. 233
Regulatory commission expenses for year .......................................................... 350-351
Research, development and demonstration activities ............................................... 352-353
Retained Earnings
amortization reserve Federal ..................................................................... 119
appropriated ................................................................................. 118-119
statement of, for the year ................................................................... 118-119
unappropriated ............................................................................... 118-119
Revenues - electric operating .................................................................... 300-301
Salaries and wages
directors fees ................................................................................... 105
distribution of .............................................................................. 354-355
officers' ........................................................................................ 104
Sales of electricity by rate schedules ............................................................... 304
Sales - for resale ............................................................................... 310-311
Salvage - nuclear fuel ........................................................................... 202-203
Schedules, this report form .......................................................................... 2-4
Securities
exchange registration ........................................................................ 250-251
Statement of Cash Flows .......................................................................... 120-121
Statement of income for the year ................................................................. 114-117
Statement of retained earnings for the year ...................................................... 118-119
Steam-electric generating plant statistics ....................................................... 402-403
Substations .......................................................................................... 426
Supplies - materials and ............................................................................. 227
FERC FORM NO. 1 (ED. 12-90)
Index
4
20150417-8084 FERC PDF (Unofficial) 04/17/2015
INDEX (continued)
Page No.
Schedule
Taxes
accrued and prepaid ......................................................................... 262-263
charged during year ......................................................................... 262-263
on income, deferred and accumulated ............................................................. 234
272-277
reconciliation of net income with taxable income for ............................................ 261
Transformers, line - electric ....................................................................... 429
Transmission
lines added during year ..................................................................... 424-425
lines statistics ............................................................................ 422-423
of electricity for others ................................................................... 328-330
of electricity by others ........................................................................ 332
Unamortized
debt discount ............................................................................... 256-257
debt expense ................................................................................ 256-257
premium on debt ............................................................................. 256-257
Unrecovered Plant and Regulatory Study Costs ........................................................ 230
FERC FORM NO. 1 (ED. 12-90)
Index
5
20150417-8084 FERC PDF (Unofficial) 04/17/2015
Document Content(s)
Form120141200191.PDF..................................................1-266