March 16, Ameren Illinois Company, Docket No. ER Informational Filing of Annual Formula Rate Update and True-Up

Transcription

1 March 16, 2015 The Honorable Kimberly D. Bose Secretary Federal Energy Regulatory Commission 888 First Street, N.E. Washington, D.C Re: Ameren Illinois Company, Docket No. ER Informational Filing of Annual Formula Rate Update and True-Up Dear Secretary Bose: Pursuant to the Federal Energy Regulatory Commission s ( Commission ) orders in Docket Nos. EL and ER and the formula rate protocols set forth in Attachment O of the Midcontinent Independent System Operator, Inc. s ( MISO ) Open Access Transmission, Energy and Operating Reserve Markets Tariff ( Tariff ), Ameren Illinois Company ( AIC ), submits for informational purposes this letter and supporting materials ( Informational Filing ) that reflect AIC s projected net revenue requirement effective January 1 of 2015 and 2013 Annual True-Up under Attachment O of the MISO Tariff. The projected net revenue requirement is based on projected cost data for calendar year 2015 and the Annual True-Up is based on actual cost data for calendar year 2013 as reported in AIC s 2013 FERC Form 1 pursuant to the Commission-approved formula rate contained in Attachment O of the MISO Tariff. I. BACKGROUND In its May 2012 Order, the Commission initiated an investigation pursuant to section 206 of the Federal Power Act, 16 U.S.C. 824e, to determine whether the formula rate protocols in MISO s Tariff are sufficient to ensure just and reasonable rates. 3 After considering briefs filed by several parties, the Commission issued its May 2013 Order, finding that the formula rate protocols contained Midwest Indep. Transmission Sys. Operator, Inc., 139 FERC 61,127 (2012) ( May 2012 Order), order on investigation, 143 FERC 61,149 (2013) ( May 2013 Order ). Midwest Indep. Transmission Sys. Operator, Inc., 146 FERC 61,212 (2014) ( March 2014 Order ), reh g denied, 150 FERC 61,024 (2015). May 2012 Order at P 1.

2 03/16/2015 Page 2 of 5 in MISO s Tariff are insufficient to ensure just and reasonable rates, and directing MISO and the identified MISO transmission owners to file revised formula rate protocols to enhance the scope of participation by interested parties, increase transparency in the information provided to interested parties, adopt procedures by which interested parties can challenge a transmission owner s implementation of its formula rate, and establish a requirement that MISO and transmission owners make an annual informational filing with the Commission. 4 With regard to the annual informational filing, the Commission required the submission of annual informational filings of [each transmission owner s] formula rate updates... following the time period allowed for parties to review the updates and for transmission owners to respond to information and document requests. 5 The Commission stressed that these filings would be just that, informational, 6 that they are not themselves rates and do not constitute changes in the underlying rate itself. 7 In its March 2014 Order, the Commission require[d] all MISO transmission owners to submit informational filings in separate docket numbers 8 and stated that formal challenges should be filed in the same docket as the informational filing. 9 The Commission also direct[ed] MISO to provide notification of the filing through the exploder list to be maintained by MISO, and by posting the docket number assigned to each transmission owner s informational filing on the MISO website and [Open Access Same-Time Information System ( OASIS )] within five days of such filing. 10 The Commission further directed that the informational filings contain information necessary to review the reasonableness of projected costs for transmission owners with forward-looking rates. 11 II. INFORMATIONAL FILING Section VI of AIC s formula rate protocols set forth in Attachment O of the MISO Tariff provides that, by March 15 of each year, AIC shall submit an annual informational filing to the Commission including information that is reasonably necessary to determine: May 2013 Order at PP 1, Id. at P 92. Id. at P 92 n.142. Id. at P 85. March 2014 Order at P 71. Id. at P 70; see also id. at P 113 ( We also direct the MISO Transmission Owners to propose Tariff revisions to clarify that formal challenges should be filed in the informational filing dockets. ). Id. at P 71. Id. at P 62.

3 03/16/2015 Page 3 of 5 1. That input data under the formula rate are properly recorded in the underlying workpapers; 2. That AIC has properly applied the formula rate and the protocol procedures; 3. The accuracy of data and the consistency with the formula rate of the Transmission Revenue Requirement and rates under review; 4. The extent of accounting changes that affect the formula rate inputs; and 5. The reasonableness of projected costs. The protocols also require that the informational filing must describe any corrections or adjustments made during the information exchange and informal challenge periods, and must describe all aspects of the formula rate or its inputs that are the subject of an ongoing dispute under the informal or formal challenge procedures. Section IV.F of AIC s formula rate protocols specifies that any changes or adjustments to the True-Up Adjustment or projected net revenue requirement resulting from the information exchange and informal challenge processes that are agreed to by AIC on or before December 1 will be reflected in the projected net revenue requirement for the upcoming rate year, and that any changes agreed to by AIC after December 1 will be reflected in the following year s Annual True-Up. In response to these requirements, AIC provides the following: Attachment A: : Attachment C: Attachment D: Attachment E: Populated formula rate template showing AIC s projected net revenue requirement effective January 1, 2015 using projected cost data for 2015 and AIC s Annual True-Up using data from AIC s 2013 FERC Form 1. Supporting documentation and workpapers for all inputs that are not otherwise available in AIC s FERC Form 1, including other material to support the reasonableness of projected costs. List of accounting changes that affect the formula rate inputs. Corrections or adjustments made during the information exchange or informal challenge process and identification of which changes were agreed to prior to December 1 that are included in the projected net revenue requirement and which changes were agreed to after December 1 that will be reflected in the subsequent year s True-Up. List of all aspects of the formula rate and its inputs that are subject to an ongoing dispute under the informal or formal challenge procedures. AIC s formula rate protocols require that AIC s Annual True-Up be posted on MISO s website and OASIS by June 1 of each year (or the next business day if June 1 falls on a weekend or Commission holiday) and that MISO provide notice of such posting within ten days. The posting of the Annual True-Up triggers the commencement of the information exchange period and challenge period under AIC s protocols. AIC s protocols also require that AIC provide its projected net revenue requirement for the following year to MISO on September 1, 2014, and that MISO provide notice of

4 03/16/2015 Page 4 of 5 such posting within ten days. Interested Parties had until December 2, 2014 to submit information requests, and AIC was required to make a good faith effort to respond to all requests within fifteen business days, but by no later than January 10, Interested Parties had until February 2, 2015 to submit informal challenges to AIC, and AIC was required to make a good faith effort to respond to all informal challenges within twenty business days, but by no later than February 28, Under AIC s protocols, Interested Parties have until April 15, 2015 to file formal challenges with the Commission. AIC has complied with these procedures with the exception that a few questions from a large information request were not responded to prior to January 10, The following table summarizes AIC s compliance with specific deadlines set forth in the protocols: Due Date Activity Date Activity Completed June 2, Calculate Annual True-Up, May 29, 2014 actual net revenue requirement, and True-Up Adjustment, and provide to MISO for posting/distribution 10 Days After Posting MISO provides notice to May 30, 2014 exploder list September 1, 2014 Hold annual open meeting on August 22, 2014 Annual True-Up September 1, 2014 Calculate projected net revenue August 29, 2014 requirement and provide to MISO for posting/distribution 10 Days After Posting MISO provides notice to August 29, 2014 exploder list October 15, 2014 Hold annual open meeting on October 1, 2014 projected net revenue requirement November 3, Hold joint informational meeting on regionally cost-shared projects October 16, Because June 1, 2014 fell on a Sunday, the deadline for posting of the Annual True-Up, True- Up Adjustment, and actual net revenue requirement was Monday, June 2, 2014, pursuant to Section II.D of AIC s protocols. Because November 1, 2014 fell on a Saturday, the deadline for holding an annual joint informational meeting for regionally cost-shared projects was Monday, November 3, 2014, pursuant to Section II.I of AIC s protocols.

5 03/16/2015 Page 5 of 5 III. NOTICE In accordance with Section VI.A of AIC s protocols, AIC will notify MISO of this filing and provide the docket number for posting on the MISO website and OASIS and notification via MISO s exploder list within five days. IV. CONCLUSION Please contact the undersigned if you have any questions regarding this submission. Respectfully submitted, /s/ Joseph M. Power Joseph M. Power Vice President, Federal Legislative and Regulatory Affairs Ameren Services Company 1331 Pennsylvania Avenue, N.W. Suite 550S Washington, D.C jpower@ameren.com Attachments

6 AIC 2013 TRUE-UP

7 2013 True-Up Attachment A 1 of 7 Attachment O-AIC page 1 of 6 Formula Rate - Non-Levelized Rate Formula Template For the 12 months ended 12/31/13 Utilizing FERC Form 1 Data Line Allocated No. Amount 1 GROSS REVENUE REQUIREMENT (page 3, line 31) $ 135,286,881 REVENUE CREDITS (Note T) Total Allocator 2 Account No. 454 (page 4, line 34) 858,489 TP ,489 3 Account No (page 4, line 37) 10,738,966 TP ,738,966 4 Revenues from Grandfathered Interzonal Transactions 0 TP Revenues from service provided by the ISO at a discount 0 TP TOTAL REVENUE CREDITS (sum lines 2-5) $ 11,597,455 6a Historical Year Actual ATRR 0 6b Projected ATRR from Prior Year Input from Prior Year 0 6c Prior Year ATRR True-up (line 6a - line 6b) 0 6d Prior Year Divisor True-up Note GG 0 6e Interest on Prior Year True-up (WP13) 0 7a NET REVENUE REQUIREMENT (line 1 minus line 6 plus line 6c through 6e) $ 123,689,426 7b Prairie Power (Note CC) (WP 15) 243,218 7c Network Customer 2 (Note CC) 0 7 AIC Adjusted Revenue Requirement (Sum lines 7a - 7c) $ 123,932,645 DIVISOR 8 Average of 12 coincident system peaks for requirements (RQ) service (Note A) (WP 16) 1,775,520 9 Plus 12 CP of firm bundled sales over one year not in line 8 (Note B) 0 10 Plus 12 CP of Network Load not in line 8 (Note C) (WP 16) 5,443, Less 12 CP of firm P-T-P over one year (enter negative) (Note D) 0 12 Plus Contract Demand of firm P-T-P over one year 0 13 Less Contract Demand from Grandfathered Interzonal Transactions over one year (enter negative) (Note S) 0 14 Less Contract Demands from service over one year provided by ISO at a discount (enter negative) 0 15 Divisor (sum lines 8-14) 7,219, Annual Cost ($/kw/yr) (line 7 / line 15) Network & P-to-P Rate ($/kw/mo) (line 16 / 12) Peak Rate Off-Peak Rate 18 Point-To-Point Rate ($/kw/wk) (line 16 / 52; line 16 / 52) $ Point-To-Point Rate ($/kw/day) (line 16 / 260; line 16 / 365) Capped at weekly rate $ Point-To-Point Rate ($/MWh) (line 16 / 4,160; line 16 / 8, Capped at weekly $1.956 times 1,000) and daily rates 21 FERC Annual Charge ($/MWh) (Note E) $0.000 Short Term $0.000 Short Term 22 $0.000 Long Term $0.000 Long Term

8 2013 True-Up Attachment A 2 of 7 Attachment O-AIC page 2 of 6 Formula Rate - Non-Levelized Rate Formula Template For the 12 months ended 12/31/13 Utilizing FERC Form 1 Data (1) (2) (3) (4) (5) Form No. 1 Transmission Line Page, Line, Col. Company Total Allocator (Col 3 times Col 4) No. RATE BASE: GROSS PLANT IN SERVICE (Note AA, Note EE) 1 Production g 0 NA 2 Transmission g (WP1) 1,066,926,320 TP ,066,926,320 3 Distribution g (WP1) 4,907,019,018 NA 4 General & Intangible g & g (WP1) 449,561,603 W/S ,288,045 5 Common CE TOTAL GROSS PLANT (sum lines 1-5) 6,423,506,941 GP= % 1,105,214,365 ACCUMULATED DEPRECIATION (Note AA, Note EE) 7 Production c 0 NA 8 Transmission c (WP 2) 436,083,883 TP ,083,883 9 Distribution c (WP 2) 2,341,151,451 NA 10 General & Intangible c & c (WP 2) 162,793,880 W/S ,864, Common CE TOTAL ACCUM. DEPRECIATION (sum lines 7-11) 2,940,029, ,948,634 NET PLANT IN SERVICE 13 Production (line 1- line 7) 0 14 Transmission (line 2- line 8) 630,842, ,842, Distribution (line 3 - line 9) 2,565,867, General & Intangible (line 4 - line 10) 286,767,723 24,423, Common (line 5 - line 11) TOTAL NET PLANT (sum lines 13-17) 3,483,477,727 NP= % 655,265,731 18a 100% CWIP Recovery for Commission Approved Order No. 679 Transmission Projects (Note EE) 0 TP ADJUSTMENTS TO RATE BASE (Note F) 19 Account No. 281 (enter negative)(note FF) k 0 NA zero 0 20 Account No. 282 (enter negative)(note FF) k (WP 3) -950,471,526 NP ,790, Account No. 283 (enter negative)(note FF) k (WP 3) -16,986,723 NP ,195, Account No. 190 (Note FF) c (WP 3) 121,656,193 NP ,884, Account No. 255 (enter negative)(note FF) h 0 NP a Unamortized Balance of Abandoned Plant (Note DD, Note EE) 0 TP TOTAL ADJUSTMENTS (sum lines 19-23a) -845,802, ,101, LAND HELD FOR FUTURE USE 214.x.d (Note G, Note EE) (WP 1) 2,358,687 TP ,358,687 WORKING CAPITAL (Note H) 26 CWC calculated 20,691,030 4,818, Materials & Supplies (Note G, Note EE) c &.16.c (WP 4) 10,003,346 TE ,297, Prepayments (Account 165) (Note EE) c (WP 5) 6,333,290 GP ,089, TOTAL WORKING CAPITAL (sum lines 26-28) 37,027,667 15,205, RATE BASE (sum lines 18, 18a, 24, 25, & 29) 2,677,062, ,729,286

9 2013 True-Up Attachment A 3 of 7 Attachment O-AIC page 3 of 6 Formula Rate - Non-Levelized Rate Formula Template For the 12 months ended 12/31/13 Utilizing FERC Form 1 Data (1) (2) (3) (4) (5) Line Form No. 1 Transmission No. Page, Line, Col. Company Total Allocator (Col 3 times Col 4) O&M (Note BB) 1 Transmission b (WP 6) 42,345,396 TE ,359,186 1a Less LSE Expenses included in Transmission O&M Accounts (Note V) (WP 6) 1,685, ,685,383 2 Less Account b (WP 6) 11,941,954 TE ,099,804 3 A&G b 140,454,000 W/S ,962,118 4 Less FERC Annual Fees 0 W/S Less EPRI & Reg. Comm. Exp. & Non-safety Ad. (Note I) (WP 7) 4,024,111 W/S ,724 5a Plus Transmission Related Reg. Comm. Exp. (Note I) (WP 8) 380,294 TE ,476 6 Common CE Transmission Lease Payments TOTAL O&M (sum lines 1, 3, 5a, 6, 7 less lines 1a, 2, 4, 5) 165,528,242 38,546,869 DEPRECIATION AND AMORTIZATION EXPENSE (Note AA) 9 Transmission b (WP 9) 18,235,023 TP ,235,023 9a Abandoned Plant Amortization (Note DD) 0 TP General & Intangible f & f (WP 9) 17,043,570 W/S ,451, Common b 0 CE TOTAL DEPRECIATION (sum lines 9-11) 35,278,593 19,686,582 TAXES OTHER THAN INCOME TAXES (Note J) LABOR RELATED 13 Payroll 263.i (WP 19) 9,194,926 W/S , Highway and vehicle 263.i (WP 19) 0 W/S PLANT RELATED 16 Property 263.i (WP 19) 5,192,510 GP , Gross Receipts 263.i (WP 19) 17,008,940 NA zero 0 18 Other 263.i (WP 19) 1,541,045 GP , Payments in lieu of taxes 0 GP TOTAL OTHER TAXES (sum lines 13-19) 32,937,421 1,941,670 INCOME TAXES (Note K) 21 T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT * p)} = 41.18% 22 CIT=(T/1-T) * (1-(WCLTD/R)) = 47.65% where WCLTD=(page 4, line 27) and R= (page 4, line 30) and FIT, SIT & p are as given in footnote K / (1 - T) = (from line 21) Amortized Investment Tax Credit (266.8f) (enter negative) -867, Income Tax Calculation = line 22 * line ,092,179 NA 25,348, ITC adjustment (line 23 * line 24) -1,475,391 NP , Total Income Taxes (line 25 plus line 26) 130,616,787 25,071, RETURN 277,242,463 NA 53,202,941 [Rate Base (page 2, line 30) * Rate of Return (page 4, line 30)] 29 REV. REQUIREMENT (sum lines 8, 12, 20, 27, 28) 641,603, ,449, LESS ATTACHMENT GG ADJUSTMENT [Attachment GG, page 2, line 3, column 10] (Note W) [Revenue Requirement for facilities included on page 2, line 2 & line 18a, and also included in Attachment GG] 3,162,192 3,162,192 30a LESS ATTACHMENT MM ADJUSTMENT [Attachment MM, page 2, line 3, column 14] (Note Y) [Revenue Requirement for facilities included on page 2, line 2 & line 18a, and also included in Attachment MM] REV. REQUIREMENT TO BE COLLECTED UNDER ATTACHMENT O 638,441, ,286,881 (line 29 - line 30 - line 30a)

10 2013 True-Up Attachment A 4 of 7 Formula Rate - Non-Levelized Rate Formula Template Utilizing FERC Form 1 Data Attachment O-AIC page 4 of 6 For the 12 months ended 12/31/13 SUPPORTING CALCULATIONS AND NOTES Line No. TRANSMISSION PLANT INCLUDED IN ISO RATES 1 Total transmission plant (page 2, line a, column 3) 1,066,926,320 2 Less transmission plant excluded from ISO rates (Note M) 0 3 Less transmission plant included in OATT Ancillary Services (Note N ) 0 4 Transmission plant included in ISO rates (line 1 less lines 2 & 3) 1,066,926,320 5 Percentage of transmission plant included in ISO Rates (line 4 divided by line 1) TP= TRANSMISSION EXPENSES 6 Total transmission expenses (page 3, line 1, column 3) 42,345,396 7 Less transmission expenses included in OATT Ancillary Services (Note L) (WP6) 2,986,210 8 Included transmission expenses (line 6 less line 7) 39,359,186 9 Percentage of transmission expenses after adjustment (line 8 divided by line 6) Percentage of transmission plant included in ISO Rates (line 5) TP Percentage of transmission expenses included in ISO Rates (line 9 times line 10) TE= WAGES & SALARY ALLOCATOR (W&S) Form 1 Reference $ TP Allocation 12 Production b Transmission b 9,777, ,777, Distribution b 86,638, W&S Allocator 15 Other , 25, 26.b 18,383, ($ / Allocation) 16 Total (sum lines 12-15) 114,799,450 9,777,184 = = WS COMMON PLANT ALLOCATOR (CE) (Note O) $ % Electric W&S Allocator 17 Electric c (WP 1) 6,434,566,633 (line 17 / line 20) (line 16) CE 18 Gas d (WP 1) 2,098,542, * = Water e 0 20 Total (sum lines 17-19) 8,533,109,620 RETURN (R) $ 21 Long Term Interest (117, sum of 62.c through 67.c) $135,403, Preferred Dividends (118.29c) (positive number) $ 3,023,205 Development of Common Stock (Note EE): 23 Proprietary Capital ( c) (WP 10) 2,368,714, Less Preferred Stock (line 28) -61,632, Less Account ( c) (enter negative) (WP 10) 0 26 Common Stock (sum lines 23-25) 2,307,081,968 Cost $ % (Note P) Weighted 27 Long Term Debt (112, sum of 18.c through 21.c) (Note EE) (WP 10) 1,725,866,469 42% =WCLTD 28 Preferred Stock (112.3.c) (Note EE) (WP 10) 61,632,375 2% Common Stock (line 26) 2,307,081,968 56% Total (sum lines 27-29) 4,094,580, =R REVENUE CREDITS ACCOUNT 447 (SALES FOR RESALE) ( ) (Note Q) Load 31 a. Bundled Non-RQ Sales for Resale (311.x.h) 0 32 b. Bundled Sales for Resale included in Divisor on page Total of (a)-(b) 0 34 ACCOUNT 454 (RENT FROM ELECTRIC PROPERTY) (Note R) (WP 11) $858,489 ACCOUNT (OTHER ELECTRIC REVENUES) (Note U) (330.x.n) 35 a. Transmission charges for all transmission transactions (WP 12) $114,782, b. Transmission charges for all transmission transactions included in Divisor on Page 1 (WP 12) $101,525,998 36a c. Transmission charges from Schedules associated with Attachment GG (Note X) (WP 12) $2,517,438 36b d. Transmission charges from Schedules associated with Attachment MM (Note Z) (WP 12) $0 37 Total of (a)-(b)-(c)-(d) $10,738,966

11 2013 True-Up Attachment A 5 of 7 Attachment O-AIC page 5 of 6 Formula Rate - Non-Levelized Rate Formula Template For the 12 months ended 12/31/13 Utilizing FERC Form 1 Data General Note: References to pages in this formulary rate are indicated as: (page#, line#, col.#) References to data from FERC Form 1 are indicated as: #.y.x (page, line, column) Note Letter A B C D E F G H I J K L M N O P Q R S T U V W X Peak as would be reported on page 401, column d of Form 1 at the time of the applicable pricing zone coincident monthly peaks. Labeled LF, LU, IF, IU on pages of Form 1at the time of the applicable pricing zone coincident monthly peaks. Labeled LF on page 328 of Form 1 at the time of the applicable pricing zone coincident monthly peaks. Labeled LF on page 328 of Form 1 at the time of the applicable pricing zone coincident monthly peaks. The FERC's annual charges for the year assessed the Transmission Owner for service under this tariff. The balances in Accounts 190, 281, 282 and 283, as adjusted by any amounts in contra accounts identified as regulatory assetsor liabilities related to FASB 106 or 109. Balance of Account 255 is reduced by prior flow throughs and excluded if the utility chose to utilize amortization of tax credits against taxable income as discussed in Note K. Account 281 is not allocated. Identified in Form 1 as being only transmission related. Cash Working Capital assigned to transmission is one-eighth of O&M allocated to transmission at page 3, line 8, column 5. Prepayments are the electric related prepayments booked to Account No. 165 and reported on Page 111, line 57 in the Form 1. Line 5 - EPRI Annual Membership Dues listed in Form 1 at 353.f, all Regulatory Commission Expenses itemized at 351.h, and non-safety related advertising included in Account Line 5a - Regulatory Commission Expenses directly related to transmission service, ISO filings, or transmission siting itemized at 351.h. Includes only FICA, unemployment, highway, property, gross receipts, and other assessments charged in the current year. Taxes related to income are excluded. Gross receipts taxes are not included in transmission revenue requirement in the Rate Formula Template, since they are recovered elsewhere. The currently effective income tax rate, where FIT is the Federal income tax rate; SIT is the State income tax rate, and p = "the percentage of federal income tax deductible for state income taxes". If the utility is taxed in more than one state it must attach a work paper showing the name of each state and how the blended or composite SIT was developed. Furthermore, a utility that elected to utilize amortization of tax credits against taxable income, rather than book tax credits to Account No. 255 and reduce rate base, must reduce its income tax expense by the amount of the Amortized Investment Tax Credit (Form 1, f) multiplied by (1/1-T) (page 3, line 26). Inputs Required: FIT = 35.00% SIT= 9.50% p = 0.00% (State Income Tax Rate or Composite SIT) (percent of federal income tax deductible for state purposes) Removes dollar amount of transmission expenses included in the OATT ancillary services rates, including Account Nos , 561.2, 561.3, and 561.BA. Removes transmission plant determined by Commission order to be state-jurisdictional according to the seven-factor test (until Form 1 balances are adjusted to reflect application of seven-factor test). Removes dollar amount of transmission plant included in the development of OATT ancillary services rates and generation step-up facilities, which are deemed included in OATT ancillary services. For these purposes, generation step-up facilities are those facilities at a generator substation on which there is no through-flow when the generator is shut down. Enter dollar amounts Debt cost rate = long-term interest (line 21) / long term debt (line 27). Preferred cost rate = preferred dividends (line 22) / preferred outstanding (line 28). ROE will be supported in the original filing and no change in ROE may be made absent a filing with FERC. FERC-authorized ROE is 12.38%. Line 33 must equal zero since all short-term power sales must be unbundled and the transmission component reflected in Account No and all other uses are to be included in the divisor. Includes income related only to transmission facilities, such as pole attachments, rentals and special use. Grandfathered agreements whose rates have been changed to eliminate or mitigate pancaking - the revenues are included in line 4, page 1 and the loads are included in line 13, page 1. Grandfathered agreements whose rates have not been changed to eliminate or mitigate pancaking - the revenues are not included in line 4, page 1 nor are the loads included in line 13, page 1. The revenues credited on page 1, lines 2-5 shall include only the amounts received directly (in the case of grandfathered agreements) or from the ISO (for service under this tariff) reflecting the Transmission Owner's integrated transmission facilities. They do not include revenues associated with FERC annual charges, gross receipts taxes, ancillary services, facilities not included in this template (e.g., direct assignment facilities and GSUs) which are not recovered under this Rate Formula Template. Account entry shall be the annual total of the quarterly values reported at Form 1, 330.x.n. Account Nos and consist of RTO expenses billed to load-serving entities and are not included in Transmission Owner revenue requirements. Pursuant to Attachment GG of the Midwest ISO Tariff, removes dollar amount of revenue requirements calculated pursuant to Attachment GG. Removes from revenue credits revenues that are distributed pursuant to Schedules associated with Attachment GG of the Midwest ISO Tariff, since the Transmission Owner's Attachment O revenue requirements have already been reduced by the Attachment GG revenue requirements. Y Pursuant to Attachment MM of the Midwest ISO Tariff, removes dollar amount of revenue requirements calculated pursuant to Attachment MM. Z Removes from revenue credits revenues that are distributed pursuant to Schedules associated with Attachment MM of the Midwest ISO Tariff, since the Transmission Owner's Attachment O revenue requirements have already been reduced by the Attachment MM revenue requirements. AA Plant in Service, Accumulated Depreciation, and Depreciaton Expense amounts exclude Asset Retirement Obligation amounts unless authorized by FERC. BB Schedule 10-FERC charges should not be included in O&M recovered under this Attachment O. CC The sum of Ameren Illinois Company's net revenue requirement and the individual revenue requirements of each Network Integration Transmission Service (NITS) customer which owns integrated transmission facilities within the Ameren Illinois pricing zone. Customer 2 is indicative only, and additional customers may be added or deleted to the extent they are eligible to receive the Section 30.9 credit. The revenue requirement for each NITS customer will be calculated based on the process described in the Ameren Illinois Company Network Customer Section 30.9 Credits Calculation Procedure. DD Page 2 line 23a includes any unamortized balances related to the recovery of abandoned plant costs approved by FERC under a separate docket. Page 3 line 9a includes the Amortization expense of abandonment costs included in transmission depreciation expense. These are shown in the workpapers required pursuant to the Annual Rate Calculation and True-up Procedures. EE Calculate using 13 month average balance, reconciling to FERC Form No. 1 by page, line, and column as shown in Column 2. FF Calculate using a simple average of beginning of year and end of year balances reconciling to FERC Form No. 1 by page, line and column as shown in Column 2.

12 2013 True-Up Attachment A 6 of 7 Attachment O-AIC page 6 of 6 Formula Rate - Non-Levelized Rate Formula Template Attachment O-AIC Utilizing FERC Form 1 Data GG Calculation of Prior Year Divisor True-up: Historic Year Actual Divisor for Pricing Zone (WP 16) - Projected Year Divisor for Pricing Zone (WP 17) - Difference between Historic & Projected Yr Divisor - Prior Year Projected Annual Cost ($ per kw per yr) (WP 17) - Projected Year Divisor True-up (Difference * Prior Year Projected Annual Costs) (WP 17) $ - Projected divisor will be equal to the pricing zone divisor used to calculate the billed zonal rate

13 2013 True-Up Attachment A 7 of 7 Depreciation Accrual Rates TRANSMISSION PLANT Depreciation Accrual Account No. Description Rate 1.80% Land and Land Rights - Rights of Way 1.51% 352 Structures and Improvements 1.74% 353 Station Equipment 1.14% 354 Towers and Fixtures 3.38% 355 Poles and Fixtures 1.84% 356 Overhead Conductors and Devices 1.50% 357 Underground Conduit 2.28% 358 Underground Conductors & Devices 0.00% 359 Roads & Trails GENERAL PLANT Depreciation Accrual Account No. Description Rate 390 Structures and Improvements 2.04% 391 Office Furniture & Equipment - Furniture 7.15% Office Furniture & Equipment - Personal Computers 23.36% Office Furniture & Equipment - Office Equipment 11.54% 392 Transportation Equipment 7.77% 393 Stores Equipment 5.21% 394 Tools, Shop, & Garage Equipment 5.92% 395 Laboratory Equipment 5.35% 396 Power Operated Equipment 6.38% 397 Communication Equipment 9.43% 398 Miscellaneous Equipment 8.89% Notes: The Depreciation Accrual Rates listed above were accepted by FERC in Ameren Illinois, 141 FERC 61,264 (issued December 31, 2012) and became effective January 2, Account No. 303 costs (miscellaneous intangible plant) amortized over a five-year period.

14 2013 True-Up 1 of 26 Attachment O Revenue Requirement True-Up Year Ended December 31, 2013 Attachment O Net Actual Revenue Requirement (Attachment O, Pg 1, Line 7a) $ 123,689,426 Net Projected Revenue Requirement (2013 Projected Attachment O, Pg 1, Line 7a) $ 133,507,911 Under/(Over) Recovery of Net Revenue Requirement $ (9,818,485) Historic Year Actual Divisor for Pricing Zone (Attachment O, Pg 1, Line 15) 7,219,264 Projected Year Divisor for Pricing Zone (2013 Projected Attachment O, Pg 1, Line 15) 7,175,041 Difference between Historic & Projected Yr Divisor 44,223 Prior Year Projected Annual Cost ($ per kw per yr) $ Prior Year Under/(Over) Divisor True-up $ (822,872) Total Under/(Over) Recovery $ (10,641,357) Monthly Interest Rate (updated through July, 2014) 0.27% Interest For 24 Months $ (691,603) Total Under/(Over) Recovery Including Interest $ (11,332,960)

15 2013 True-Up 2 of 26 Attachment GG Formula Rate calculation Rate Formula Template For the 12 months ended 12/31/13 Utilizing Attachment O Data Page 1 of 2 To be completed in conjunction with Attachment O. (1) (2) (3) (4) Attachment O Line Page, Line, Col. Transmission Allocator No. 1 Gross Transmission Plant - Total Attach O, p 2, line 2 col 5 (Note A) 1,066,926,320 2 Net Transmission Plant - Total Attach O, p 2, line 14 and 23b col 5 (Note B) 630,842,437 O&M EXPENSE 3 Total O&M Allocated to Transmission Attach O, p 3, line 8 col 5 38,546,869 4 Annual Allocation Factor for O&M (line 3 divided by line 1 col 3) 3.61% 3.61% GENERAL AND COMMON (G&C) DEPRECIATION EXPENSE 5 Total G&C Depreciation Expense Attach O, p 3, lines 10 & 11, col 5 (Note H) 1,451,559 6 Annual Allocation Factor for G&C Depreciation Expense (line 5 divided by line 1 col 3) 0.14% 0.14% TAXES OTHER THAN INCOME TAXES 7 Total Other Taxes Attach O, p 3, line 20 col 5 1,941,670 8 Annual Allocation Factor for Other Taxes (line 7 divided by line 1 col 3) 0.18% 0.18% 9 Annual Allocation Factor for Expense Sum of line 4, 6, and % INCOME TAXES 10 Total Income Taxes Attach O, p 3, line 27 col 5 25,071, Annual Allocation Factor for Income Taxes (line 10 divided by line 2 col 3) 3.97% 3.97% RETURN 12 Return on Rate Base Attach O, p 3, line 28 col 5 53,202, Annual Allocation Factor for Return on Rate Base (line 12 divided by line 2 col 3) 8.43% 8.43% 14 Annual Allocation Factor for Return Sum of line 11 and %

16 2013 True-Up 3 of 26 Attachment GG Formula Rate calculation Rate Formula Template For the 12 months ended 12/31/13 Utilizing Attachment O Data Page 2 of 2 Network Upgrade Charge Calculation By Project Line No. Project Name (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) Annual Annual MTEP Allocation Annual Allocation Annual Project Network Project Project Gross Factor for Expense Project Net Factor for Return Depreciation Annual Revenue True-Up Upgrade Number Plant Expense Charge Plant Return Charge Expense Requirement Adjustment Charge (Note C) (Page 1 line 9) (Col. 3 * Col. 4) (Note D) (Page 1 line 14) (Col. 6 * Col. 7) (Note E) (Sum Col. 5, 8 & 9) (Note F) Sum Col. 10 & 11 (Note G) 1a Wood River-Roxford kV line 728 $ 3,424, % $134, $ 3,098, % $384, $51,625 $570, $ - 570,714 1b Sidney-Paxton 138kV Reconductor 18 miles 870 $ 5,994, % $235, $ 5,394, % $669, $99,719 $1,004, $ - 1,004,708 1c Coffeen Plant-Coffeen, North - 2nd. Bus tie 2829 $ 5,592, % $219, $ 5,341, % $662, $97,898 $980, $ - 980,495 1d Latham - Oreana 8.5 mile 345kV line 2068 $ 3,432, % $134, $ 3,426, % $425, $46,217 $606, $ - 606,275 2 Annual Totals $3,162,192 $0 $3,162,192 3 Rev. Req. Adj For Attachment O $3,162,192 Note Letter A B C D E F G H Gross Transmission Plant is that identified on page 2 line 2 of Attachment O and includes any sub lines 2a or 2b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order less any prefunded AFUDC, if applicable. Net Transmission Plant is that identified on page 2 line 14 of Attachment O and includes any sub lines 14a or 14b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order less any prefunded AFUDC, if applicable. Project Gross Plant is the total capital investment for the project calculated in the same method as the gross plant value in line 1 and includes CWIP in rate base less any prefunded AFUDC, if applicable. This value includes subsequent capital investments required to maintain the facilities to their original capabilities. Project Net Plant is the Project Gross Plant Identified in Column 3 less the associated Accumulated Depreciation. Project Depreciation Expense is the actual value booked for the project and included in the Depreciation Expense in Attachment O page 3 line 12. True-Up Adjustment is included pursuant to a FERC approved methodology, if applicable. The Network Upgrade Charge is the value to be used in Schedule 26. The Total General and Common Depreciation Expense excludes any depreciation expense directly associated with a project and thereby included in page 2 column 9.

17 2013 True-Up 4 of 26 Attachment GG True-Up Adjustment - Aggregate To be completed after the Attachment GG using actual data is completed for the True-Up Year Company Name: True-Up Year: 2013 Note: (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) Actual Projected Attachment GG Actual True-Up Applicable True-Up MTEP Actual Annual Revenues Annual Adjustment Interest Adjustment Total Line Project Project Attachment GG Revenue Allocated Revenue Principal Rate on Interest True-Up No. Name Number Revenues Requirement 1 to Projects 1 Requirement 1 Under/(Over) Under/(Over) Under/(Over) Adjustment Projected [Col. (d), line 1 Actual Attachment GG x (Col. (e), line 2x / Attachment GG Col. (h) x Col. (i) p 2 of 2, Col Col. (e), line 3)] 2 p 2 of 2, Col Col. (g) - Col. (f) Line 5 x 24 months 2 Col. (h) + Col. (j) 1 Actual Attachment GG revenues for True-Up Year 1 $ 2,517,438 2a Wood River-Roxford kV line , , ,714 6, % 44 6,549 2b Sidney-Paxton 138kV Reconductor 18 miles , ,862 1,004,708 5, % 40 5,886 2c Coffeen Plant-Coffeen, North - 2nd. Bus tie , , ,495 26, % ,307 2d Latham - Oreana 8.5 mile 345kV line , , % 4, ,422 3 Subtotal $ 2,393,290 $ 2,517,438 $ 3,162,192 4 Under/(Over) Recovery $ 644,754 $ 4,410 $ 649,164 5 Applicable Interest rate per month (expressed to four decimal places) Interest Rate updated through July % 1 2 Amount excludes True-Up Adjustment, as reported in True-Up Year projected Attachment GG, page 2, column 11. Rounded to whole dollars.

18 2013 True-Up 5 of 26 Attachment GG - Supporting Data for Network Upgrade Charge Calculation - Forward Looking Rate Transmission Owner Rate Year 2013 Reporting Company Ameren Illinois Company MEP MTEP Project ID Pricing Zone AMIL AMIL AMIL AMIL Allocation Type Per Attachment FF Reliability Reliability Reliability Gross Plant December 2012 $3,424, $5,994, $5,592, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Column (3) January ,424, ,994, ,592, February 3,424, ,994, ,592, March 3,424, ,994, ,592, April 3,424, ,994, ,592, May 3,424, ,994, ,592, June 3,424, ,994, ,592, July 3,424, ,994, ,592, August 3,424, ,994, ,592, September 3,424, ,994, ,592, October 3,424, ,994, ,592, ,231, November 3,424, ,994, ,592, ,007, December ,424, ,994, ,592, ,382, Month Average $3,424, $5,994, $5,592, $3,432, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Accumulated December 2012 $300, $550, $202, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Depreciation January , , , February 308, , , March 312, , , April 317, , , May 321, , , June 325, , , July 329, , , August 334, , , September 338, , , October 343, , , , November 347, , , , December , , , , Month Average $325, $599, $251, $6, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Net Plant December 2012 $3,124, $5,444, $5,390, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Column (6) January ,120, ,436, ,382, February 3,115, ,427, ,374, March 3,111, ,419, ,365, April 3,107, ,411, ,357, May 3,103, ,402, ,349, June 3,098, ,394, ,341, July 3,094, ,386, ,333, August 3,090, ,377, ,325, September 3,085, ,369, ,316, October 3,081, ,361, ,308, ,223, November 3,077, ,353, ,300, ,982, December ,072, ,344, ,292, ,336, Month Average $3,098, $5,394, $5,341, $3,426, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Depreciation Expense Project Depreciation Expense $51, $99, $97, $46, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Column (9) Project Amortization Expense Depreciation Expense Total $51, $99, $97, $46, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

19 2013 True-Up 6 of 26 Plant (WP 1) 13 Months Ended December 31, 2013 Line No. End of Month Transmission Distribution General & Intangible Subtotal LHFU-T Gas 1 December-12 $ 1,016,525,066 $ 4,810,809,602 $ 447,365,924 $ 6,274,700,592 $ 2,422,537 $ 2,050,481,349 2 January-13 1,024,746,444 4,824,309, ,339,311 6,297,395,723 $ 2,422,537 2,057,386,095 3 February-13 1,023,800,010 4,821,305, ,201,587 6,293,306,763 $ 2,422,537 2,054,187,382 4 March-13 1,029,846,882 4,851,808, ,851,866 6,336,507,028 $ 2,422,537 2,079,341,276 5 April-13 1,038,258,869 4,866,319, ,860,452 6,359,438,464 $ 2,422,537 2,090,286,424 6 May-13 1,039,014,743 4,878,812, ,211,307 6,375,038,719 $ 2,318,781 2,097,375,552 7 June-13 1,057,343,858 4,905,380, ,976,789 6,420,700,820 $ 2,318,781 2,102,728,383 8 July-13 1,082,329,145 4,919,388, ,266,774 6,436,984,389 $ 2,318,781 2,107,708,627 9 August-13 1,091,763,428 4,937,698, ,680,068 6,466,142,136 $ 2,318,781 2,112,716, September-13 1,102,402,521 4,955,453, ,435,283 6,500,291,310 $ 2,318,781 2,116,633, October-13 1,129,638,801 4,975,967, ,525,665 6,549,132,298 $ 2,318,781 2,124,554, November-13 1,169,052,119 5,004,834, ,382,494 6,622,268,855 $ 2,318,781 2,136,781, December-13 1,209,096,276 5,039,159, ,203,323 6,717,459,138 $ 2,318,781 2,150,877, Month Average $ 1,077,986,013 $ 4,907,019,018 $ 449,561,603 $ 6,434,566,633 $ 2,358,687 $ 2,098,542,987 Page 2, Line 3 Page 2, Line 4 Page 4, Line 17 Page 2, Line 25 Page 4, Line 18 Less Wind Farm Adjustment $ 11,059,692 Transmission Gross Plant $ 1,066,926,320 Page 2, Line 2 Line No. End of Month Distribution Remove ARO Distribution Subtotal Distribution General Remove ARO General Intangible Subtotal General & Intangible 1 December-12 $ 4,808,706,533 $ (2,103,069) $ 4,810,809,602 $ 402,449,997 $ (604,553) $ 44,311,374 $ 447,365,924 2 January-13 4,822,206,899 (2,103,069) 4,824,309, ,341,226 (604,553) 44,393, ,339,311 3 February-13 4,819,202,096 (2,103,069) 4,821,305, ,203,503 (604,553) 44,393, ,201,587 4 March-13 4,849,705,211 (2,103,069) 4,851,808, ,663,279 (604,553) 45,584, ,851,866 5 April-13 4,864,216,074 (2,103,069) 4,866,319, ,325,712 (604,553) 45,930, ,860,452 6 May-13 4,876,709,600 (2,103,069) 4,878,812, ,536,496 (604,553) 46,070, ,211,307 7 June-13 4,903,277,103 (2,103,069) 4,905,380, ,093,201 (604,553) 46,279, ,976,789 8 July-13 4,917,285,401 (2,103,069) 4,919,388, ,294,648 (604,553) 46,367, ,266,774 9 August-13 4,935,595,570 (2,103,069) 4,937,698, ,991,114 (604,553) 46,084, ,680, September-13 4,953,350,436 (2,103,069) 4,955,453, ,226,256 (675,578) 46,533, ,435, October-13 4,973,864,763 (2,103,069) 4,975,967, ,290,706 (675,578) 46,559, ,525, November-13 5,002,731,173 (2,103,069) 5,004,834, ,319,999 (675,578) 47,386, ,382, December-13 5,037,056,469 (2,103,069) 5,039,159, ,855,313 (675,578) 50,672, ,203,323 Line No. End of Month Transmission Distribution General Intangible Subtotal Remove ARO Distribution Remove ARO General Total 1 December-12 $ 1,016,525,066 $ 4,808,706,533 $ 402,449,997 $ 44,311,374 $ 6,271,992,970 $ (2,103,069) $ (604,553) $ 6,274,700,592 2 January-13 1,024,746,444 4,822,206, ,341,226 44,393,531 6,294,688,101 (2,103,069) (604,553) 6,297,395,723 3 February-13 1,023,800,010 4,819,202, ,203,503 44,393,531 6,290,599,140 (2,103,069) (604,553) 6,293,306,763 4 March-13 1,029,846,882 4,849,705, ,663,279 45,584,035 6,333,799,406 (2,103,069) (604,553) 6,336,507,028 5 April-13 1,038,258,869 4,864,216, ,325,712 45,930,186 6,356,730,841 (2,103,069) (604,553) 6,359,438,464 6 May-13 1,039,014,743 4,876,709, ,536,496 46,070,257 6,372,331,096 (2,103,069) (604,553) 6,375,038,719 7 June-13 1,057,343,858 4,903,277, ,093,201 46,279,036 6,417,993,197 (2,103,069) (604,553) 6,420,700,820 8 July-13 1,082,329,145 4,917,285, ,294,648 46,367,573 6,434,276,766 (2,103,069) (604,553) 6,436,984,389 9 August-13 1,091,763,428 4,935,595, ,991,114 46,084,400 6,463,434,513 (2,103,069) (604,553) 6,466,142, September-13 1,102,402,521 4,953,350, ,226,256 46,533,448 6,497,512,662 (2,103,069) (675,578) 6,500,291, October-13 1,129,638,801 4,973,864, ,290,706 46,559,380 6,546,353,650 (2,103,069) (675,578) 6,549,132, November-13 1,169,052,119 5,002,731, ,319,999 47,386,917 6,619,490,208 (2,103,069) (675,578) 6,622,268, December-13 1,209,096,276 5,037,056, ,855,313 50,672,431 6,714,680,490 (2,103,069) (675,578) 6,717,459,138 LHFU-T Line No. End of Month Transmission Distribution General Subtotal 1 December-12 $ 2,422,537 $ 996,052 $ 33,368 $ 3,451,957 2 January-13 2,422, ,052 33,368 3,451,957 3 February-13 2,422, ,052 33,368 3,451,957 4 March-13 2,422, ,052 33,368 3,451,957 5 April-13 2,422, ,052 33,368 3,451,957 6 May-13 2,318,781 1,054,722 33,368 3,406,870 7 June-13 2,318,781 1,054,722 33,368 3,406,870 8 July-13 2,318,781 1,054,722 33,368 3,406,870 9 August-13 2,318,781 1,054,722 33,368 3,406, September-13 2,318,781 1,054,738 33,368 3,406, October-13 2,318,781 1,054,738 33,368 3,406, November-13 2,318,781 1,054,738 33,368 3,406, December-13 2,318,781 1,054,738 33,368 3,406,886

20 2013 True-Up 7 of 26 Accumulated Depreciation (WP 2) 13 Months Ended December 31, 2013 Line No. End of Month Transmission Distribution General & Intangible Subtotal 1 December-12 $ 430,626,725 $ 2,277,194,228 $ 163,107,144 $ 2,870,928,098 2 January ,010,521 2,288,330, ,407,495 2,884,748,032 3 February ,936,864 2,298,354, ,611,811 2,897,903,605 4 March ,620,670 2,308,590, ,924,002 2,911,135,660 5 April ,841,011 2,319,602, ,862,459 2,923,306,196 6 May ,066,947 2,330,624, ,880,026 2,937,571,822 7 June ,155,114 2,340,634, ,095,091 2,949,885,104 8 July ,757,148 2,351,674, ,281,968 2,941,713,554 9 August ,358,188 2,362,010, ,266,397 2,954,634, September ,158,597 2,373,158, ,658,107 2,968,974, October ,356,034 2,384,186, ,627,739 2,982,170, November ,939,326 2,395,894, ,342,081 2,995,175, December ,079,830 2,404,712, ,256,120 3,006,048, Month Average $ 436,377,460 $ 2,341,151,451 $ 162,793,880 Page 2, Line 9 Page 2, Line 10 Less Wind Farm Adjustment $ 293,576 Transmission Accum Depr $ 436,083,883 Page 2, Line 8 Line No. End of Month Distribution Remove ARO Distribution Subtotal Distribution General Remove ARO General Intangible (Acct , ) Subtotal General & Intangible 1 December-12 $ 2,277,023,318 $ (170,910) $ 2,277,194,228 $ 127,055,343 $ 167,848 $ 36,219,649 $ 163,107,144 2 January-13 2,288,140,163 (189,853) 2,288,330, ,161, ,590 36,411, ,407,495 3 February-13 2,298,146,134 (208,796) 2,298,354, ,171, ,331 36,603, ,611,811 4 March-13 2,308,363,250 (227,739) 2,308,590, ,236, ,073 36,848, ,924,002 5 April-13 2,319,356,044 (246,681) 2,319,602, ,946, ,814 37,074, ,862,459 6 May-13 2,330,359,225 (265,624) 2,330,624, ,741, ,556 37,295, ,880,026 7 June-13 2,340,350,332 (284,567) 2,340,634, ,729, ,297 37,519, ,095,091 8 July-13 2,351,370,928 (303,510) 2,351,674, ,687, ,039 37,746, ,281,968 9 August-13 2,361,687,661 (322,452) 2,362,010, ,449, ,780 37,966, ,266, September-13 2,372,816,840 (341,395) 2,373,158, ,582, ,309 38,222, ,658, October-13 2,383,825,908 (360,338) 2,384,186, ,320, ,838 38,451, ,627, November-13 2,395,515,091 (379,281) 2,395,894, ,764, ,367 38,719, ,342, December-13 2,404,314,596 (398,223) 2,404,712, ,323, ,896 39,072, ,256,120 Transmission Line No. End of Month Monthly GL Depreciation Expense Accum Deprec Monthly Deprec adj for new rates (1) YTD Deprec adj Adjusted Accum Deprec 1 December-12 $ - $ 430,626,725 $ - $ 430,626,725 2 January-13 1,690, ,317,649 (307,129) (307,129) 432,010,521 3 February-13 1,245, ,562,658 (318,665) (625,794) 432,936,864 4 March-13 1,003, ,566,138 (319,674) (945,468) 433,620,670 5 April-13 1,545, ,111,315 (324,835) (1,270,304) 434,841,011 6 May-13 1,554, ,665,747 (328,497) (1,598,801) 436,066,947 7 June , ,082,910 (328,995) (1,927,796) 436,155,114 8 July-13 1,937, ,020,789 (335,845) (2,263,641) 437,757,148 9 August , ,963,176 (341,347) (2,604,988) 438,358, September-13 1,145, ,108,600 (345,015) (2,950,003) 439,158, October-13 1,556, ,664,983 (358,947) (3,308,950) 440,356, November-13 (3,725,657) 439,939, ,939, December-13 1,140, ,079, ,079,830 (1) The Depreciation Accrual Rates listed above were accepted by FERC in Ameren Illinois, 145 FERC 61,181 (issued November 27, 2013) and became effective January 2, 2013 per Docket # ER Original Dockets were ER and ER

21 2013 True-Up 8 of 26 Adjustments to Rate Base - Accumulated Deferred Income Taxes (WP 3) Year Ended December 31, /31/ /31/2013 Average Account No. 281 (enter negative) $ - $ - $ - Account No. 282 (enter negative) (898,588,863) (1,002,354,189) (950,471,526) Page 2, Line 20 Account No. 283 (enter negative) (12,342,078) (21,631,368) (16,986,723) Page 2, Line 21 Account No ,688, ,624, ,656,193 Page 2, Line 22 Total Adjustments $ (778,242,896) $ (913,361,218) $ (845,802,057) Account No. 282 (enter negative) (903,664,697) (1,010,365,759) FERC Form 1 - Page k Adjustment per Note F Account (Electric Only) 4,389,535 6,732,972 FAS 106/109 Account (Electric Only) 855,237 1,328,852 FAS 106/109 Account (Electric Only) (168,938) (50,254) FAS 106/109 Adjusted Account 282 $ (898,588,863) $ (1,002,354,189) Account No ,436, ,764,992 FERC Form 1 - Page c Adjustment per Note F Account (Electric Only) (2,748,146) (2,140,653) FAS 106/109 Adjusted Account 190 $ 132,688,046 $ 110,624,339

22 2013 True-Up 9 of 26 Materials and Supplies (WP 4) 13 Months Ended December 31, 2013 Line No. End of Month Production Transmission Distribution Gas Total (1) 1 December-12 $ - $ 9,560,829 $ 46,784,240 $ 6,225,802 $ 62,570,871 2 January-13-9,373,556 45,867,852 6,103,853 61,345,261 3 February-13-9,616,679 47,057,531 6,262,170 62,936,380 4 March-13-9,731,321 47,618,515 6,336,823 63,686,659 5 April-13-9,834,674 48,124,251 6,404,123 64,363,048 6 May-13-9,972,277 48,797,589 6,493,728 65,263,594 7 June-13-10,303,902 50,420,339 6,709,675 67,433,916 8 July-13-9,894,621 48,417,593 6,443,160 64,755,374 9 August-13-10,424,522 51,010,569 6,788,219 68,223, September-13-10,398,528 50,883,372 6,771,293 68,053, October-13-10,229,897 50,058,205 6,661,484 66,949, November-13-10,406,955 50,924,611 6,776,781 68,108, December-13-10,295,742 50,380,406 6,704,361 67,380, Month Average $ - $ 10,003,346 $ 48,949,621 $ 6,513,959 $ 65,466,927 Page 2, Line 27 (1) Total Company Materials and Supplies Use 2013 Form 1 information for Materials and Supplies - page 227 Account Production c $ % Account Transmission c 9,859, % Account Distribution c 48,244, % Account Other c 6,422, % Account Total $ 64,526, % Account Stores Expense U c $ 2,854,251 Account 154 & Account Total $ 67,380,508

23 2013 True-Up 10 of 26 Prepayments (WP 5) 13 Months Ended December 31, 2013 Line No. End of Month Electric Gas Total 1 December-12 $ 5,777,169 $ 4,726,815 $ 10,503,983 2 January-13 6,191,269 4,342,874 10,534,143 3 February-13 5,533,245 3,958,933 9,492,178 4 March-13 5,507,512 3,598,986 9,106,498 5 April-13 5,537,360 3,210,246 8,747,607 6 May-13 5,893,207 2,821,506 8,714,714 7 June-13 5,288,719 2,432,766 7,721,485 8 July-13 4,486,658 2,044,026 6,530,684 9 August-13 4,421,104 1,655,286 6,076, September-13 8,425,238 5,943,101 14,368, October-13 8,618,647 5,534,691 14,153, November-13 8,378,330 5,126,282 13,504, December-13 8,274,313 4,787,723 13,062, Month Average $ 6,333,290 $ 3,860,249 $ 10,193,539 Page 2, Line 28 Electric 165AMI Total ADV MTR Infrastructure Insurance December-12 3,357,041 Regulatory Expenses Management Medical & Dent VEBA Microsoft Licensing EDP Benefits $ $ - $ 2,302,152 $ 117,975 $ 5,777,169 January-13 2,951,953 (27,619) 3,146, ,158 6,191,269 February-13 2,546,865 (55,238) 2,921, ,158 5,533,245 March-13 2,463,624 2,270 2,921, ,158 5,507,512 April ,950 2,060,157 57,635 2,921, ,158 5,537,360 May-13 1,165,326 1,656,690 29,574 2,921, ,157 5,893,207 June ,262 1,253,223 80,910 2,921, , ,157 5,288,719 July , ,756 52,849 2,921,460 99, ,157 4,486,658 August , ,289 24,788 2,921,460 94, ,158 4,421,104 September ,552 4,795,765 76,123 2,921,460 90, ,158 8,425,238 October-13 1,071,980 4,368,629 50,749 2,921,460 85, ,158 8,618,647 November-13 1,288,683 3,941,493 25,374 2,921,460 81, ,158 8,378,330 December-13 1,572,017 3,587,056-2,922,616 76, ,972 8,274,313

24 2013 True-Up 11 of 26 Transmission O&M (WP6) Year Ended December 31, 2013 FERC Form 1 - Page 321 Line Acct Description Operation Supervision and Engineering $ 1,458,816 $ 1,257, Load Dispatch-Reliability 306, , Load Dispatch-Monitor and Operate Transmission System 2,679,712 2,593, Load Dispatch-Transmission Service and Scheduling Scheduling, System Control and Dispatch Services 1,572,328 2,404, Reliability, Planning and Standards Development 517, , Transmission Service Studies Generation Interconnection Studies Reliability, Planning and Standards Development Services 113, , Station Expenses 403, , Overhead Lines Expenses 22,879 18, Underground Lines Expenses Transmission of Electricity by Others 11,941,954 13,214, Miscellaneous Transmission Expenses 4,512,934 4,809, Rents 667, , Total Operation 24,197,071 26,132, Maintenance Supervision and Engineering 693, , Maintenance of Structures 1,167,885 1,003, Maintenance of Computer Hardware Maintenance of Computer Software Maintenance of Communication Equipment Maintenance of Miscellaneous Regional Transmission Plant Maintenance of Station Equipment 5,864,794 5,517, Maintenance of Overhead Lines 10,364,751 10,742, Maintenance of Underground Lines Maintenance of Miscellaneous Transmission Plant 57,218 50, Total Maintenance 18,148,325 18,053, Total Transmission Expenses $ 42,345,396 $ 44,186,293 Page 3, Line 1 LSE Expenses included in Transmission O&M Accounts (Note V) 1,685,383 Page 3, Line 1a Transmission expenses included in OATT Ancillary Services (Note L) 2,986,210 Page 4, Line BA Balancing Authority Costs included in (Footnote to c) 306,498 Schedule 24 Transmission of Electricity by Others in ,941,954 Page 3, Line 2

25 2013 True-Up 12 of 26 EPRI & Reg. Comm. Exp. & Non-safety Ad. (WP 7) Year Ended December 31, 2013 EPRI (353.1.f) $ 327,346 Reg Comm Exp ( h, electric only) 3,421,549 Non-Safety Advertising Acct ( ) 275,216 EPRI & Reg. Comm. Exp. & Non-safety Ad. (Note I) $ 4,024,111 Page 3, Line 5

26 2013 True-Up 13 of 26 Transmission Related Regulatory Commission Expense (WP 8) Year Ended December 31, 2013 Vendor Matter AIC Firm FERC Transmission Matters $ Firm Ameren IL FERC Audit Defense MISO Option 1 dispute - White Oak 5, E ON Climate et al - Wind Farm Dispute 32, Option 1 Dispute - Apex Clean Energy 27, MISO Option 1 - Settlers Trail ,394 Firm FERC Docket AC , Depreciation Study Filing 85, ER (MISO Capacity Market Filing) MidAmerican Transfer , FERC Docket EL13-69 Complaint 108, Transmission Attachment Policy 1, ,831 TOTAL $ 380,294 Page 3, Line 5a

27 2013 True-Up 14 of 26 Depreciation (WP 9) Year Ended December 31, 2013 Transmission Depreciation (336.7.b) $ 18,433,716 Less ARO - Less Wind Farm Adjustment 198,693 Transmission Deprecation & Amortization Expense $ 18,235,023 Page 3, Line 9 General ( f) $ 14,207,807 Intangible (336.1.f) 2,835,763 Less ARO General 0 General & Intangible Deprecation Expense $ 17,043,570 Page 3, Line 10

28 2013 True-Up 15 of 26 Capital Structure (WP 10) 13 Months Ended December 31, 2013 Unappropriated Undistributed Line No. End of Month Proprietary Capital Preferred Stock Subsidiary Earnings Long Term Debt Total 1 December-12 $ 2,400,720,270 $ 61,632,375 $ - $ 1,716,059,269 $ 4,116,779,539 2 January-13 2,400,262,351 61,632,375-1,716,027,136 4,116,289,487 3 February-13 2,384,804,434 61,632,375-1,715,995,003 4,100,799,437 4 March-13 2,384,992,808 61,632,375-1,715,962,869 4,100,955,677 5 April-13 2,369,534,891 61,632,375-1,715,930,736 4,085,465,627 6 May-13 2,369,076,974 61,632,375-1,715,898,603 4,084,975,577 7 June-13 2,369,265,262 61,632,375-1,715,866,469 4,085,131,731 8 July-13 2,368,807,345 61,632,375-1,715,834,336 4,084,641,681 9 August-13 2,368,349,428 61,632,375-1,715,802,203 4,084,151, September-13 2,353,538,793 61,632,375-1,715,770,069 4,069,308, October-13 2,288,080,876 61,632,375-1,715,737,936 4,003,818, November-13 2,288,053,824 61,632,375-1,715,705,803 4,003,759, December-13 2,447,799,209 61,632,375-1,845,673,669 4,293,472, Month Average $ 2,368,714,343 $ 61,632,375 $ - $ 1,725,866,469 $ 4,094,580,813 Page 4, Line 23 Page 4, Line 28 Page 4, Line 25 Page 4, Line 27 Page 4, Line 30

29 2013 True-Up 16 of 26 Account 454 Transmission Related Rental Revenue (WP 11) Ameren Illinois Year Ended December 31, 2013 Customer Ameren Illinois EEI $261,178 SIPC $27,595 Subtotal $288,772 Facility Service Agreements for Generators Coffeen $148,532 Rail Splitter $421,185 Subtotal $569,716 Totals $ 858,489 Page 4, Line 34

30 2013 True-Up 17 of 26 Transmission Service Revenues (WP 12) Year Ended December 31, 2013 Breakdown of FERC Form 1, Page 330, Column k Ameren Illinois Annual Total Total Demand Revenue $114,782,402 Page 4, Line 35 Schedule 9 Billed by Ameren $101,525,998 Page 4, Line 36 Revenue Billed by MISO $13,256,404 Schedule 26 $2,517,438 Page 4, Line 36a Schedule 26-A $0 Page 4, Line 36b Schedules 7 & 8 $10,738,966 Page 4, Line 37

31 2013 True-Up 18 of 26 Interest on 2013 Attachment O True Up (WP13) Year Ended December 31, 2013 FERC interest rate % used for over recovery AIC short term debt rate % used for under recovery Interest Rate updated through July 2014 Rate to be applied to 2013 over recovery % Monthly interest rate % Attachment O Total true up $ (10,641,357) Interest on True up $ (691,603)

32 2013 True-Up 19 of 26 Interest Rate Backup (WP 14) Year Ended December 31, 2013

33 2013 True-Up 20 of 26 AIC Short Term Interest Expense for Jan Jul 2014 Interest Rate updated through July 2014 Short Term Interest Expense for Period $269, Avg Daily Borrowing for Period $78,916, Weighted Average Rate %

34 2013 True-Up 21 of 26 Prairie Power Revenue Credit (WP 15) Year Ended December 31, 2013 Prairie Power Net Revenue Requirement Per Attachment O Effective 6/1/12 $ 583,724 Monthly Revenue Requirement $ 48,644 PPI Revenue Credit for Jan - May 2013 $ 243,218 Page 1, Line 7b Note: Prairie Power Inc became a Transmission Owner in the AMIL Pricing Zone effective June 1, 2013 so Ameren Illinois will only show a revenue credit for Jan - May 2013

35 2013 True-Up 22 of 26 AMIL Attachment O Load (WP 16) Year Ended December 31, 2013 Peak Day Peak Hour Native Load Wholesale Unbundled Retail Total NITS Total LOAD 01/21/ :00 2, , , , , /01/2013 7:00 2, , , , , /21/2013 7:00 1, , , , /19/ :00 1, , , , /29/ :00 1, , , , /12/ :00 2, , , , , /18/ :00 2, , , , , /28/ :00 1, , , , , /09/ :00 1, , , , , /04/ :00 1, , , , , /27/2013 8:00 1, , , , /11/ :00 1, , , , , Sum 21, , , , , Average 1, , , , , AMIL kw 1,775,520 1,070,188 4,373,556 5,443,744 7,219,264 Page 1, Line 8 Page 1, Line 10 Page 1, Line 15

36 2013 True-Up 23 of 26 Attachment O Load True Up (WP 17) Year Ended December 31, AIC Load and Rate 2013 Net Attach O Revenue Requirement in Effect $133,507,911 AMIL Divisor for Period 7,175,041 AIC Annual Projected Rate for period $ Historic Year Actual Divisor for Pricing Zone 7,219,264 Projected Year Divisor for Pricing Zone 7,175,041 Difference between Historic & Projected Yr Divisor (44,223) Prior Year Projected Annual Cost ($ per kw per yr) $ Prior Year Divisor True-up ($822,872)

37 2013 True-Up 24 of 26 Adjustment for Wind Farm Upgrades in Service Prior to Repayment of Funding (WP18) Depreciation Information Year Ended December 31, Month Average Balances Ending 12/31/ MISO ID# ldg_work_order_description Work Order first_cpr_month Gross Reserve NBV Expense TP IP04 McLean Cnty- Sw. Sta. - IP04 - RECB /01/2010 2,149, ,501 2,022,244 40,574 TP IP04 L1382-Tap for White Oak- IP04 -RECB /01/ ,353 9, ,021 2,559 TP IP04 Raab Rd.-Remove-Retire IP04-08 RECB /01/ MISO G931 Sheldon S. - Sw. Sta. - G931 - RECB /01/2011 2,619,482 96,576 2,522,906 49,354 MISO G931 Watseka-Morrison 138kV-G931-RECB /01/ ,682 13, ,259 5,636 MISO G931 Paxton E-Gilman 22 mi Reconductor /01/ ,194 2, ,883 9,020 G545-G569 MPFCA E Kewanee-Upg Term. Equip - RECB /01/ ,160 5, ,999 9,392 G545-G569 MPFCA L1552-Hennep-EKewnee-IncGrClr - RECB /01/2013 1,815,834 5,104 1,810,730 29,058 G545 East Kewanee - Add Bus Tie Breaker /01/2012 2,768,058 28,510 2,739,548 49,468 TP G569 E. Galesburg - Rpl BD Relay Panel /01/ ,546 5, ,911 3,620 ** Grand Total 11,059, ,576 10,766, ,693 WP1 WP2 WP7 ** Termination payment received in 2014, so this will not be part of the windfarm adjustment in 2014 Attach O true up Gross Plant Balances Project Month Avg ,144,964 2,144,964 2,144,964 2,144,964 2,144,964 2,144,964 2,144,964 2,144,964 2,144,964 2,144,964 2,144,964 2,144,964 2,207,116 2,149, , , , , , , , , , , , , , , , ,616,900 2,616,900 2,616,900 2,616,900 2,616,900 2,616,900 2,616,900 2,616,900 2,616,900 2,616,900 2,616,900 2,616,900 2,650,465 2,619, , , , , , , , , , , , , , , ,245,000 1,102,075 1,107,835 1,160,075 1,159,042 1,157, , , , , , , , , , , , , , , , ,878,084 5,888,534 5,889,056 5,950,164 1,815, ,290,267 3,348,016 3,348,016 2,674,978 2,706,239 2,708,719 2,708,719 1,564,530 2,720,889 2,720,889 2,720,889 2,720,889 2,751,713 2,768, , , , , , , , , , , , , , ,546 Total 9,063,716 9,160,259 9,160,259 8,647,762 8,679,783 8,682,710 8,682,710 8,784,307 9,797,741 15,681,585 15,744,275 15,743,764 15,947,129 11,059,692 Accumulated Depreciation Balances Project Month Avg , , , , , , , , , , , , , , ,053 8,266 8,480 8,693 8,906 9,119 9,332 9,546 9,759 9,972 10,185 10,399 10,612 9, ,910 76,021 80,131 84,242 88,353 92,463 96, , , , , , ,264 96, ,608 11,077 11,546 12,015 12,484 12,953 13,421 13,891 14,361 14,831 15,301 15,771 16,244 13, ,629 4,205 5,824 7,443 9,020 2, ,263 1,847 2,556 3,393 4,231 5,069 5,907 6,746 7,584 8,422 9,260 10,103 5, ,141 12,428 20,721 29,058 5, ,597 7,704 12,855 17,444 21,493 25,568 29,646 32,904 36,115 40,097 44,079 48,061 52,066 28, ,825 4,127 4,428 4,730 5,032 5,333 5,635 5,937 6,238 6,540 6,842 7,143 7,445 5,635 Total 204, , , , , , , , , , , , , ,576 Net Book Value Balances Project Month Avg ,037,730 2,034,353 2,030,975 2,027,598 2,024,221 2,020,844 2,017,467 2,014,090 2,010,713 2,007,336 2,003,959 2,000,582 2,059,307 2,022, , , , , , , , , , , , , , , , ,544,990 2,540,879 2,536,769 2,532,658 2,528,548 2,524,437 2,520,326 2,516,216 2,512,105 2,507,994 2,503,884 2,499,773 2,529,200 2,522, , , , , , , , , , , , , , , ,244,080 1,099,446 1,103,630 1,154,251 1,151,599 1,148, , , , , , , , , , , , , , , , ,873,943 5,876,106 5,868,334 5,921,106 1,810, ,287,669 3,340,312 3,335,160 2,657,535 2,684,746 2,683,150 2,679,073 1,531,626 2,684,774 2,680,792 2,676,810 2,672,828 2,699,647 2,739, , , , , , , , , , , , , , ,911 Total 8,858,759 8,941,171 8,926,963 8,400,696 8,419,358 8,408,900 8,395,512 8,483,618 9,482,821 15,347,655 15,387,146 15,363,428 15,543,479 10,766,116 Depreciation Exp Project total ,377 3,377 3,377 3,377 3,377 3,377 3,377 3,377 3,377 3,377 3,377 3,426 40, , ,111 4,111 4,111 4,111 4,111 4,111 4,111 4,111 4,111 4,111 4,111 4,137 49, , ,709 1,576 1,619 1,619 1,577 9, , ,141 8,287 8,293 8,337 29, ,106 5,152 4,588 4,049 4,076 4,077 3,259 3,211 3,982 3,982 3,982 4,004 49, ,620 Total 14,131 14,207 13,770 13,358 13,386 13,388 13,490 14,232 19,010 23,200 23,206 23, ,693

38 2013 True-Up 25 of 26 Taxes Other Than Income Taxes (WP 19) Year Ended December 31, 2013 Ameren Illinois Subtotal Property Tax Page 263.1, Line 7 45,240,189 Less Distribution Taxes recovered in DS Rates IL Electric Distrib 2010 Page 263, Line 24 - IL Electric Distrib 2011 Page 263, Line 25 (5,856,649) IL Electric Distrib 2012 Page 263, Line 26 (5,972,321) IL Electric Distrib 2013 Page 263, Line 27 51,876,649 Subtotal IL Electric Distrib 40,047,679 Electric Property Taxes - to be Allocated to Transmission 5,192,510 Page 3, Line 16 Payroll Taxes Page 263, Line 21 9,194,926 Page 3, Line 13 Gross Receipt Taxes Page 263.1, Line 19 17,008,940 Page 3, Line 17 Other Taxes Page 263.1, Line 26 1,541,045 Page 3, Line 18

39 2013 True-Up 26 of 26 Attachment O AIC Annual True-Up, Information Exchange, and Challenge Procedures Year Ended December 31, 2013 Per Section II.E.5 Identify any changes to the formula references (page and line numbers) to the FERC Form No. 1. None Identified

40 2013 True-Up Attachment C Ameren Illinois Company (AIC) Attachment O AIC Annual True-Up, Information Exchange, and Challenge Procedures Section II.E Annual True-Up: 8. With respect to any change in accounting that affects inputs to the formula rate or the resulting charges billed under the formula rate ( Accounting Change ): a. Identify any Accounting Changes, including i. The initial implementation of an accounting standard or policy; Response: AIC did not identify any changes. ii. the initial implementation of accounting practices for unusual or unconventional items where FERC has not provided specific accounting direction; Response: AIC did not identify any changes. iii. correction of errors and prior period adjustments that impact the True-Up Adjustment calculation; Response: AIC did not identify any changes. iv. the implementation of new estimation methods or policies that change prior estimates; and Response: AIC does not consider changes to depreciation rates to involve an implementation of new estimation methods

41 2013 True-Up Attachment C or policies that change prior estimates. However, AIC notes that during 2013 its Transmission and General Plant Depreciation Rates changed effective January 2, 2013, per Docket ER v. changes to income tax elections; Response: AIC did not identify any changes. b. Identify items included in the Annual True-Up at an amount other than on a historic cost basis (e.g., fair value adjustments); Response: AIC did not identify any changes. c. Identify any reorganization or merger transaction during the previous year and explain the effect of the accounting for such transaction(s) on inputs to the Annual True-Up; Response: AIC did not identify any changes. d. Provide, for each item identified pursuant to items II.E.8.a - II.E.8.c of these protocols, a narrative explanation of the individual impact of such changes on the True-Up Adjustment. Response: The change in depreciation rates impacted the amount of depreciation expense and accumulated depreciation shown in the 2013 Attachment O True-Up calculation.

42 2013 True-Up Attachment D 1 of 1 Changes After Initial Posting Year Ended December 31, 2013 On the initial posting of the 2013 True-Up, page 2, column 11 of Attachment GG showed the 2013 true-up amounts. Column 11 should have been $0 since there was no 2011 true-up to be included in the 2013 Attachment GG revenue requirement. This correction is included in the 2013 True-Up work papers shown in of the 2015 Informational Filing. Pursuant to the Tariff, interest rates on the 2013 True-Up were updated through July 31, The revised interest on the 2013 true-up was reflected in the 2015 projection posted on August 29, 2014 as well as of the 2015 Informational Filing.

43 2013 True-Up Attachment E 1 of 1 Year Ended December 31, 2013 List all aspects of the formula rate and its inputs that are subject to an ongoing dispute under the informal or formal challenge procedures None

44 AIC 2015 PROJECTION

45 2015 Projection Attachment A 1 of 7 Attachment O-AIC page 1 of 6 Formula Rate - Non-Levelized Rate Formula Template For the 12 months ended 12/31/15 Utilizing FERC Form 1 Data Line Allocated No. Amount 1 GROSS REVENUE REQUIREMENT (page 3, line 31) $ 182,975,725 REVENUE CREDITS (Note T) Total Allocator 2 Account No. 454 (page 4, line 34) 2,554,806 TP ,554,806 3 Account No (page 4, line 37) 9,608,975 TP ,608,975 4 Revenues from Grandfathered Interzonal Transactions 0 TP Revenues from service provided by the ISO at a discount 0 TP TOTAL REVENUE CREDITS (sum lines 2-5) $ 12,163,781 6a Historical Year Actual ATRR (WP 15) 123,689,426 6b Projected ATRR from Prior Year Input from Prior Year (WP 15) 133,507,911 6c Prior Year ATRR True-up (line 6a - line 6b) -9,818,485 6d Prior Year Divisor True-up Note GG (WP 15) -822,872 6e Interest on Prior Year True-up (WP 15) -691,603 7a NET REVENUE REQUIREMENT (line 1 minus line 6 plus line 6c through 6e) $ 159,478,984 7b Network Customer 1 (Note CC) - 7c Network Customer 2 (Note CC) - 7 AIC Adjusted Revenue Requirement (Sum lines 7a - 7c) $ 159,478,984 DIVISOR 8 Average of 12 coincident system peaks for requirements (RQ) service (Note A) (WP 13) 1,255,696 9 Plus 12 CP of firm bundled sales over one year not in line 8 (Note B) 0 10 Plus 12 CP of Network Load not in line 8 (Note C) (WP 13) 5,839, Less 12 CP of firm P-T-P over one year (enter negative) (Note D) 0 12 Plus Contract Demand of firm P-T-P over one year 0 13 Less Contract Demand from Grandfathered Interzonal Transactions over one year (enter negative) (Note S) 0 14 Less Contract Demands from service over one year provided by ISO at a discount (enter negative) 0 15 Divisor (sum lines 8-14) 7,095, Annual Cost ($/kw/yr) (line 7 / line 15) Network & P-to-P Rate ($/kw/mo) (line 16 / 12) Peak Rate Off-Peak Rate 18 Point-To-Point Rate ($/kw/wk) (line 16 / 52; line 16 / 52) $ Point-To-Point Rate ($/kw/day) (line 16 / 260; line 16 / 365) Capped at weekly rate $ Point-To-Point Rate ($/MWh) (line 16 / 4,160; line 16 / 8, Capped at weekly $2.566 times 1,000) and daily rates 21 FERC Annual Charge ($/MWh) (Note E) $0.000 Short Term $0.000 Short Term 22 $0.000 Long Term $0.000 Long Term

46 2015 Projection Attachment A 2 of 7 Attachment O-AIC page 2 of 6 Formula Rate - Non-Levelized Rate Formula Template For the 12 months ended 12/31/15 Utilizing FERC Form 1 Data (1) (2) (3) (4) (5) Form No. 1 Transmission Line Page, Line, Col. Company Total Allocator (Col 3 times Col 4) No. RATE BASE: GROSS PLANT IN SERVICE (Note AA, Note EE) 1 Production g 0 NA 2 Transmission g (WP1) 1,542,816,240 TP ,542,816,240 3 Distribution g (WP1) 5,434,306,505 NA 4 General & Intangible g & g (WP1) 613,773,359 W/S ,427,232 5 Common CE TOTAL GROSS PLANT (sum lines 1-5) 7,590,896,104 GP= % 1,597,243,472 ACCUMULATED DEPRECIATION (Note AA, Note EE) 7 Production c 0 NA 8 Transmission c (WP2) 463,526,346 TP ,526,346 9 Distribution c (WP2) 2,639,680,750 NA 10 General & Intangible c & c (WP2) 193,686,466 W/S ,175, Common CE TOTAL ACCUM. DEPRECIATION (sum lines 7-11) 3,296,893, ,701,771 NET PLANT IN SERVICE 13 Production (line 1- line 7) 0 14 Transmission (line 2- line 8) 1,079,289,894 1,079,289, Distribution (line 3 - line 9) 2,794,625, General & Intangible (line 4 - line 10) 420,086,893 37,251, Common (line 5 - line 11) TOTAL NET PLANT (sum lines 13-17) 4,294,002,542 NP= % 1,116,541,701 18a 100% CWIP Recovery for Commission Approved Order No. 679 Transmission Projects (Note EE) 27,739,705 TP ,739,705 ADJUSTMENTS TO RATE BASE (Note F) 19 Account No. 281 (enter negative)(note FF) k 0 NA zero 0 20 Account No. 282 (enter negative)(note FF) k (WP3) -1,098,660,754 NP ,677, Account No. 283 (enter negative)(note FF) k (WP3) -96,712,750 NP ,147, Account No. 190 (Note FF) c (WP3) 147,479,332 NP ,348, Account No. 255 (enter negative)(note FF) h (WP3) 0 NP a Unamortized Balance of Abandoned Plant (Note DD, Note EE) 0 TP TOTAL ADJUSTMENTS (sum lines 19-23a) -1,047,894, ,477, LAND HELD FOR FUTURE USE 214.x.d (Note G, Note EE) (WP1) 1,209,908 TP ,209,908 WORKING CAPITAL (Note H) 26 CWC calculated 23,454,767 5,525, Materials & Supplies (Note G, Note EE) c &.16.c (WP4) 10,846,590 TE ,110, Prepayments (Account 165) (Note EE) c (WP5) 7,309,734 GP ,538, TOTAL WORKING CAPITAL (sum lines 26-28) 41,611,091 17,174, RATE BASE (sum lines 18, 18a, 24, 25, & 29) 3,316,669, ,188,272

47 2015 Projection Attachment A 3 of 7 Attachment O-AIC page 3 of 6 Formula Rate - Non-Levelized Rate Formula Template For the 12 months ended 12/31/15 Utilizing FERC Form 1 Data (1) (2) (3) (4) (5) Line Form No. 1 Transmission No. Page, Line, Col. Company Total Allocator (Col 3 times Col 4) O&M (Note BB) 1 Transmission b (WP6) 43,999,024 TE ,012,814 1a Less LSE Expenses included in Transmission O&M Accounts (Note V) (WP6) 1,685, ,685,383 2 Less Account b (WP6) 9,876,511 TE ,206,193 3 A&G b (WP6) 158,844,819 W/S ,085,792 4 Less FERC Annual Fees 0 W/S Less EPRI & Reg. Comm. Exp. & Non-safety Ad. (Note I) (WP6) 4,024,111 W/S ,844 5a Plus Transmission Related Reg. Comm. Exp. (Note I) (WP6) 380,294 TE ,483 6 Common CE Transmission Lease Payments TOTAL O&M (sum lines 1, 3, 5a, 6, 7 less lines 1a, 2, 4, 5) 187,638,132 44,204,670 DEPRECIATION AND AMORTIZATION EXPENSE (Note AA) 9 Transmission b (WP7) 26,108,663 TP ,108,663 9a Abandoned Plant Amortization (Note DD) 0 TP General & Intangible f & f (WP7) 30,933,552 W/S ,743, Common b 0 CE TOTAL DEPRECIATION (sum lines 9-11) 57,042,215 28,851,740 TAXES OTHER THAN INCOME TAXES (Note J) LABOR RELATED 13 Payroll 263.i (WP8) 10,648,226 W/S , Highway and vehicle 263.i 0 W/S PLANT RELATED 16 Property 263.i (WP8) 5,380,000 GP ,132, Gross Receipts 263.i (WP8) 16,195,001 NA zero 0 18 Other 263.i (WP8) 1,800,000 GP , Payments in lieu of taxes 0 GP TOTAL OTHER TAXES (sum lines 13-19) 34,023,227 2,455,031 INCOME TAXES (Note K) 21 T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT * p)} = 40.04% 22 CIT=(T/1-T) * (1-(WCLTD/R)) = 47.79% where WCLTD=(page 4, line 27) and R= (page 4, line 30) and FIT, SIT & p are as given in footnote K / (1 - T) = (from line 21) Amortized Investment Tax Credit (266.8f) (enter negative) (WP9) -579, Income Tax Calculation = line 22 * line ,875,129 NA 39,957, ITC adjustment (line 23 * line 24) -966,991 NP , Total Income Taxes (line 25 plus line 26) 147,908,138 39,706, RETURN 311,537,602 NA 83,616,156 [Rate Base (page 2, line 30) * Rate of Return (page 4, line 30)] 29 REV. REQUIREMENT (sum lines 8, 12, 20, 27, 28) 738,149, ,833, LESS ATTACHMENT GG ADJUSTMENT [Attachment GG, page 2, line 3, column 10] (Note W) [Revenue Requirement for facilities included on page 2, line 2 & line 18a, and also included in Attachment GG] 10,174,129 10,174,129 30a LESS ATTACHMENT MM ADJUSTMENT [Attachment MM, page 2, line 3, column 14] (Note Y) [Revenue Requirement for facilities included on page 2, line 2 & line 18a, and also included in Attachment MM] 5,684,131 5,684, REV. REQUIREMENT TO BE COLLECTED UNDER ATTACHMENT O 722,291, ,975,725 (line 29 - line 30 - line 30a)

48 2015 Projection Attachment A 4 of 7 Formula Rate - Non-Levelized Rate Formula Template Utilizing FERC Form 1 Data Attachment O-AIC page 4 of 6 For the 12 months ended 12/31/15 SUPPORTING CALCULATIONS AND NOTES Line No. TRANSMISSION PLANT INCLUDED IN ISO RATES 1 Total transmission plant (page 2, line a, column 3) 1,570,555,945 2 Less transmission plant excluded from ISO rates (Note M) 0 3 Less transmission plant included in OATT Ancillary Services (Note N ) 0 4 Transmission plant included in ISO rates (line 1 less lines 2 & 3) 1,570,555,945 5 Percentage of transmission plant included in ISO Rates (line 4 divided by line 1) TP= TRANSMISSION EXPENSES 6 Total transmission expenses (page 3, line 1, column 3) 43,999,024 7 Less transmission expenses included in OATT Ancillary Services (Note L) 2,986,210 8 Included transmission expenses (line 6 less line 7) 41,012,814 9 Percentage of transmission expenses after adjustment (line 8 divided by line 6) Percentage of transmission plant included in ISO Rates (line 5) TP Percentage of transmission expenses included in ISO Rates (line 9 times line 10) TE= WAGES & SALARY ALLOCATOR (W&S) Form 1 Reference $ TP Allocation 12 Production b Transmission b (WP10) 11,483, ,483, Distribution b (WP10) 99,783, W&S Allocator 15 Other , 25, 26.b (WP10) 18,236, ($ / Allocation) 16 Total (sum lines 12-15) 129,504,161 11,483,967 = = WS COMMON PLANT ALLOCATOR (CE) (Note O) $ % Electric W&S Allocator 17 Electric c (WP1) 7,592,106,011 (line 17 / line 20) (line 16) CE 18 Gas d (WP1) 2,376,523, * = Water e 0 20 Total (sum lines 17-19) 9,968,629,860 RETURN (R) $ 21 Long Term Interest (117, sum of 62.c through 67.c) (WP11) $131,345, Preferred Dividends (118.29c) (positive number) (WP11) $ 3,023,205 Development of Common Stock (Note EE): 23 Proprietary Capital ( c) (WP11) 2,707,995, Less Preferred Stock (line 28) -61,721, Less Account ( c) (enter negative) 0 26 Common Stock (sum lines 23-25) 2,646,273,821 Cost $ % (Note P) Weighted 27 Long Term Debt (112, sum of 18.c through 21.c) (Note EE) (WP11) 2,210,270,314 45% =WCLTD 28 Preferred Stock (112.3.c) (Note EE) (WP11) 61,721,350 1% Common Stock (line 26) 2,646,273,821 54% Total (sum lines 27-29) 4,918,265, =R REVENUE CREDITS ACCOUNT 447 (SALES FOR RESALE) ( ) (Note Q) Load 31 a. Bundled Non-RQ Sales for Resale (311.x.h) 0 32 b. Bundled Sales for Resale included in Divisor on page Total of (a)-(b) 0 34 ACCOUNT 454 (RENT FROM ELECTRIC PROPERTY) (Note R) (WP12) $2,554,806 ACCOUNT (OTHER ELECTRIC REVENUES) (Note U) (330.x.n) 35 a. Transmission charges for all transmission transactions (WP13) $185,595, b. Transmission charges for all transmission transactions included in Divisor on Page 1 (WP13) $159,478,984 36a c. Transmission charges from Schedules associated with Attachment GG (Note X) (WP13) $10,823,293 36b d. Transmission charges from Schedules associated with Attachment MM (Note Z) (WP13) $5,684, Total of (a)-(b)-(c)-(d) $9,608,975

49 2015 Projection Attachment A 5 of 7 Attachment O-AIC page 5 of 6 Formula Rate - Non-Levelized Rate Formula Template For the 12 months ended 12/31/15 Utilizing FERC Form 1 Data General Note: References to pages in this formulary rate are indicated as: (page#, line#, col.#) References to data from FERC Form 1 are indicated as: #.y.x (page, line, column) Note Letter A B C D E F G H I Peak as would be reported on page 401, column d of Form 1 at the time of the applicable pricing zone coincident monthly peaks. Labeled LF, LU, IF, IU on pages of Form 1at the time of the applicable pricing zone coincident monthly peaks. Labeled LF on page 328 of Form 1 at the time of the applicable pricing zone coincident monthly peaks. Labeled LF on page 328 of Form 1 at the time of the applicable pricing zone coincident monthly peaks. The FERC's annual charges for the year assessed the Transmission Owner for service under this tariff. The balances in Accounts 190, 281, 282 and 283, as adjusted by any amounts in contra accounts identified as regulatory assetsor liabilities related to FASB 106 or 109. Balance of Account 255 is reduced by prior flow throughs and excluded if the utility chose to utilize amortization of tax credits against taxable income as discussed in Note K. Account 281 is not allocated. Identified in Form 1 as being only transmission related. Cash Working Capital assigned to transmission is one-eighth of O&M allocated to transmission at page 3, line 8, column 5. Prepayments are the electric related prepayments booked to Account No. 165 and reported on Page 111, line 57 in the Form 1. Line 5 - EPRI Annual Membership Dues listed in Form 1 at 353.f, all Regulatory Commission Expenses itemized at 351.h, and non-safety related advertising included in Account Line 5a - Regulatory Commission Expenses directly related to transmission service, ISO filings, or transmission siting itemized at 351.h. J K Includes only FICA, unemployment, highway, property, gross receipts, and other assessments charged in the current year. Taxes related to income are excluded. Gross receipts taxes are not included in transmission revenue requirement in the Rate Formula Template, since they are recovered elsewhere. The currently effective income tax rate, where FIT is the Federal income tax rate; SIT is the State income tax rate, and p = "the percentage of federal income tax deductible for state income taxes". If the utility is taxed in more than one state it must attach a work paper showing the name of each state and how the blended or composite SIT was developed. Furthermore, a utility that elected to utilize amortization of tax credits against taxable income, rather than book tax credits to Account No. 255 and reduce rate base, must reduce its income tax expense by the amount of the Amortized Investment Tax Credit (Form 1, f) multiplied by (1/1-T) (page 3, line 26). Inputs Required: FIT = 35.00% SIT= 7.75% (State Income Tax Rate or Composite SIT) p = 0.00% (percent of federal income tax deductible for state purposes) L M N O P Q R S T U V W X Y Z Removes dollar amount of transmission expenses included in the OATT ancillary services rates, including Account Nos , 561.2, 561.3, and 561.BA. Removes transmission plant determined by Commission order to be state-jurisdictional according to the seven-factor test (until Form 1 balances are adjusted to reflect application of seven-factor test). Removes dollar amount of transmission plant included in the development of OATT ancillary services rates and generation step-up facilities, which are deemed included in OATT ancillary services. For these purposes, generation step-up facilities are those facilities at a generator substation on which there is no through-flow when the generator is shut down. Enter dollar amounts Debt cost rate = long-term interest (line 21) / long term debt (line 27). Preferred cost rate = preferred dividends (line 22) / preferred outstanding (line 28). ROE will be supported in the original filing and no change in ROE may be made absent a filing with FERC. FERC-authorized ROE is 12.38%. Line 33 must equal zero since all short-term power sales must be unbundled and the transmission component reflected in Account No and all other uses are to be included in the divisor. Includes income related only to transmission facilities, such as pole attachments, rentals and special use. Grandfathered agreements whose rates have been changed to eliminate or mitigate pancaking - the revenues are included in line 4, page 1 and the loads are included in line 13, page 1. Grandfathered agreements whose rates have not been changed to eliminate or mitigate pancaking - the revenues are not included in line 4, page 1 nor are the loads included in line 13, page 1. The revenues credited on page 1, lines 2-5 shall include only the amounts received directly (in the case of grandfathered agreements) or from the ISO (for service under this tariff) reflecting the Transmission Owner's integrated transmission facilities. They do not include revenues associated with FERC annual charges, gross receipts taxes, ancillary services, facilities not included in this template (e.g., direct assignment facilities and GSUs) which are not recovered under this Rate Formula Template. Account entry shall be the annual total of the quarterly values reported at Form 1, 330.x.n. Account Nos and consist of RTO expenses billed to load-serving entities and are not included in Transmission Owner revenue requirements. Pursuant to Attachment GG of the Midwest ISO Tariff, removes dollar amount of revenue requirements calculated pursuant to Attachment GG. Removes from revenue credits revenues that are distributed pursuant to Schedules associated with Attachment GG of the Midwest ISO Tariff, since the Transmission Owner's Attachment O revenue requirements have already been reduced by the Attachment GG revenue requirements. Pursuant to Attachment MM of the Midwest ISO Tariff, removes dollar amount of revenue requirements calculated pursuant to Attachment MM. Removes from revenue credits revenues that are distributed pursuant to Schedules associated with Attachment MM of the Midwest ISO Tariff, since the Transmission Owner's Attachment O revenue requirements have already been reduced by the Attachment MM revenue requirements. AA Plant in Service, Accumulated Depreciation, and Depreciaton Expense amounts exclude Asset Retirement Obligation amounts unless authorized by FERC. BB Schedule 10-FERC charges should not be included in O&M recovered under this Attachment O. CC The sum of Ameren Illinois Company's net revenue requirement and the individual revenue requirements of each Network Integration Transmission Service (NITS) customer which owns integrated transmission facilities within the Ameren Illinois pricing zone. Customers 1 and 2 are indicative only, and additional customers may be added or deleted to the extent they are eligible to receive the Section 30.9 credit. The revenue requirement for each NITS customer will be calculated based on the process described in the Ameren Illinois Company Network Customer Section 30.9 Credits Calculation Procedure. DD Page 2 line 23a includes any unamortized balances related to the recovery of abandoned plant costs approved by FERC under a separate docket. Page 3 line 9a includes the Amortization expense of abandonment costs included in transmission depreciation expense. These are shown in the workpapers required pursuant to the Annual Rate Calculation and True-up Procedures. EE Calculate using 13 month average balance, reconciling to FERC Form No. 1 by page, line, and column as shown in Column 2. FF Calculate using a simple average of beginning of year and end of year balances reconciling to FERC Form No. 1 by page, line and column as shown in Column 2.

50 2015 Projection Attachment A 6 of 7 Attachment O-AIC page 6 of 6 Formula Rate - Non-Levelized Rate Formula Template Attachment O-AIC Utilizing FERC Form 1 Data GG Calculation of Prior Year Divisor True-up: Historic Year Actual Divisor for Pricing Zone 7,219, Projected Year Divisor for Pricing Zone 7,175, Difference between Historic & Projected Yr Divisor (44,223) Prior Year Projected Annual Cost ($ per kw per yr) Projected Year Divisor True-up (Difference * Prior Year Projected Annual Costs) $ (822,872.02) Projected divisor will be equal to the pricing zone divisor used to calculate the billed zonal rate

51 2015 Projection Attachment A 7 of 7 Depreciation Accrual Rates TRANSMISSION PLANT Depreciation Accrual Account No. Description Rate Land and Land Rights - Rights of Way 1.80% 352 Structures and Improvements 1.33% 353 Station Equipment 1.89% 354 Towers and Fixtures 1.14% 355 Poles and Fixtures 2.10% 356 Overhead Conductors and Devices 1.35% 357 Underground Conduit 1.00% 358 Underground Conductors & Devices.42% 359 Roads & Trails 0.00% GENERAL PLANT Depreciation Accrual Account No. Description Rate 390 Structures and Improvements 2.04% 391 Office Furniture & Equipment - Furniture 7.15% Office Furniture & Equipment - Personal Computers 23.36% Office Furniture & Equipment - Office Equipment 11.54% 392 Transportation Equipment 7.77% 393 Stores Equipment 5.21% 394 Tools, Shop, & Garage Equipment 5.92% 395 Laboratory Equipment 5.35% 396 Power Operated Equipment 6.38% 397 Communication Equipment 9.43% 398 Miscellaneous Equipment 8.89% Notes: The Depreciation Accrual Rates listed above were accepted by FERC in Ameren Illinois, 145 FERC 61,181 (issued November 27, 2013) and became effective January 2, Account No. 303 costs (miscellaneous intangible plant) generally will be amortized over a five-year period. Certain Account No. 303 costs (miscellaneous intangible plant) will be amortized over a ten-year period and will be tracked accordingly.

52 2015 Projection 1 of 32 Attachment GG - Generic Company Formula Rate calculation Rate Formula Template For the 12 months ended 12/31/15 Utilizing Attachment O Data Page 1 of 2 To be completed in conjunction with Attachment O. (1) (2) (3) (4) Attachment O Line Page, Line, Col. Transmission Allocator No. 1 Gross Transmission Plant - Total Attach O, p 2, line 2 col 5 (Note A) 1,570,555,945 2 Net Transmission Plant - Total Attach O, p 2, line 14 and 23b col 5 (Note B) 1,107,029,600 O&M EXPENSE 3 Total O&M Allocated to Transmission Attach O, p 3, line 8 col 5 44,204,670 4 Annual Allocation Factor for O&M (line 3 divided by line 1 col 3) 2.81% 2.81% GENERAL AND COMMON (G&C) DEPRECIATION EXPENSE 5 Total G&C Depreciation Expense Attach O, p 3, lines 10 & 11, col 5 (Note H) 2,743,077 6 Annual Allocation Factor for G&C Depreciation Expense (line 5 divided by line 1 col 3) 0.17% 0.17% TAXES OTHER THAN INCOME TAXES 7 Total Other Taxes Attach O, p 3, line 20 col 5 2,455,031 8 Annual Allocation Factor for Other Taxes (line 7 divided by line 1 col 3) 0.16% 0.16% 9 Annual Allocation Factor for Expense Sum of line 4, 6, and % INCOME TAXES 10 Total Income Taxes Attach O, p 3, line 27 col 5 39,706, Annual Allocation Factor for Income Taxes (line 10 divided by line 2 col 3) 3.59% 3.59% RETURN 12 Return on Rate Base Attach O, p 3, line 28 col 5 83,616, Annual Allocation Factor for Return on Rate Base (line 12 divided by line 2 col 3) 7.55% 7.55% 14 Annual Allocation Factor for Return Sum of line 11 and %

53 2015 Projection 2 of 32 Attachment GG - Generic Company Formula Rate calculation Rate Formula Template For the 12 months ended 12/31/15 Utilizing Attachment O Data Page 2 of 2 Network Upgrade Charge Calculation By Project Line No. Project Name (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) Annual Annual MTEP Allocation Allocation Project Network Project Project Gross Factor for Annual Expense Project Net Factor for Annual Return Depreciation Annual Revenue True-Up Upgrade Number Plant Expense Charge Plant Return Charge Expense Requirement Adjustment Charge (Note C) (Page 1 line 9) (Col. 3 * Col. 4) (Note D) (Page 1 line 14) (Col. 6 * Col. 7) (Note E) (Sum Col. 5, 8 & 9) (Note F) Sum Col. 10 & 11 (Note G) 1a Wood River-Roxford kV line 728 $ 3,424, % $107, $ 2,993, % $333, $52,500 $493, $ 6, ,291 1b Sidney-Paxton 138kV Reconductor 18 miles 870 $ 5,994, % $188, $ 5,195, % $578, $99,720 $867, $ 5, ,902 1c Coffeen Plant-Coffeen, North - 2nd. Bus tie 2829 $ 5,592, % $175, $ 5,145, % $573, $97,896 $847, $ 26, ,343 1d Latham - Oreana 8.5 mile 345kV line 2068 $ 23,646, % $743, $ 23,120, % $2,575, $350,082 $3,669, $ 610,422 4,279,964 1e Brokaw - South Bloomington 345/138kV Transformer & line extension 2069 $ 27,401, % $861, $ 27,164, % $3,026, $408,746 $4,296, $ - 4,296,793 2 Annual Totals $10,174,129 $649,164 $10,823,293 3 Rev. Req. Adj For Attachment O $10,174,129 Note Letter A B C D E F G H Gross Transmission Plant is that identified on page 2 line 2 of Attachment O and includes any sub lines 2a or 2b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order less any prefunded AFUDC, if applicable. Net Transmission Plant is that identified on page 2 line 14 of Attachment O and includes any sub lines 14a or 14b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order less any prefunded AFUDC, if applicable. Project Gross Plant is the total capital investment for the project calculated in the same method as the gross plant value in line 1 and includes CWIP in rate base less any prefunded AFUDC, if applicable. This value includes subsequent capital investments required to maintain the facilities to their original capabilities. Project Net Plant is the Project Gross Plant Identified in Column 3 less the associated Accumulated Depreciation. Project Depreciation Expense is the actual value booked for the project and included in the Depreciation Expense in Attachment O page 3 line 12. True-Up Adjustment is included pursuant to a FERC approved methodology, if applicable. The Network Upgrade Charge is the value to be used in Schedules 26, 37 and 38. The Total General and Common Depreciation Expense excludes any depreciation expense directly associated with a project and thereby included in page 2 column 9.

54 2015 Projection 3 of 32 Attachment GG - Supporting Data for Network Upgrade Charge Calculation - Forward Looking Rate Transmission Owner Rate Year 2015 Projected Reporting Company Ameren Illinois Company MEP MTEP Project ID Project 7 Project 8 Project 9 Project 10 Pricing Zone AMIL AMIL AMIL AMIL AMIL AMIL XYZ XYZ XYZ XYZ Allocation Type Per Attachment FF Reliability Reliability Reliability Reliability Reliability Reliability Reliability GIP GIP Gross Plant December 2014 $3,424, $5,994, $5,592, $23,646, $26,260, $0.00 $0.00 $0.00 $0.00 $0.00 Column (3) January ,424, ,994, ,592, ,646, ,889, February 3,424, ,994, ,592, ,646, ,457, March 3,424, ,994, ,592, ,646, ,560, April 3,424, ,994, ,592, ,646, ,560, May 3,424, ,994, ,592, ,646, ,560, June 3,424, ,994, ,592, ,646, ,560, July 3,424, ,994, ,592, ,646, ,560, August 3,424, ,994, ,592, ,646, ,560, September 3,424, ,994, ,592, ,646, ,560, October 3,424, ,994, ,592, ,646, ,560, November 3,424, ,994, ,592, ,646, ,560, December ,424, ,994, ,592, ,646, ,560, Month Average $3,424, $5,994, $5,592, $23,646, $27,401, $0.00 $0.00 $0.00 $0.00 $0.00 Accumulated December 2014 $404, $749, $397, $350, $32, $0.00 $0.00 $0.00 $0.00 $0.00 Depreciation January , , , , , February 413, , , , , March 417, , , , , April 421, , , , , May 426, , , , , June 430, , , , , July 434, , , , , August 439, , , , , September 443, , , , , October 448, , , , , November 452, , , , , December , , , , , Month Average $430, $799, $446, $525, $236, $0.00 $0.00 $0.00 $0.00 $0.00 Net Plant December 2014 $3,020, $5,244, $5,194, $23,295, $26,227, $0.00 $0.00 $0.00 $0.00 $0.00 Column (6) January ,015, ,236, ,186, ,266, ,823, February 3,011, ,228, ,178, ,237, ,357, March 3,007, ,220, ,170, ,208, ,426, April 3,002, ,211, ,161, ,179, ,392, May 2,998, ,203, ,153, ,150, ,358, June 2,993, ,195, ,145, ,120, ,324, July 2,989, ,186, ,137, ,091, ,290, August 2,985, ,178, ,129, ,062, ,256, September 2,980, ,170, ,121, ,033, ,221, October 2,976, ,161, ,113, ,004, ,187, November 2,972, ,153, ,104, ,975, ,153, December ,967, ,145, ,096, ,945, ,119, Month Average $2,993, $5,195, $5,145, $23,120, $27,164, $0.00 $0.00 $0.00 $0.00 $0.00 Depreciation Expense Project Depreciation Expense $52, $99, $97, $350, $408, $0.00 $0.00 $0.00 $0.00 $0.00 Column (9) Project Amortization Expense Depreciation Expense Total $52, $99, $97, $350, $408, $0.00 $0.00 $0.00 $0.00 $0.00

55 2015 Projection 4 of 32 Attachment GG True-Up Adjustment - Aggregate To be completed after the Attachment GG using actual data is completed for the True-Up Year Company Name: True-Up Year: 2013 Note: (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) Actual Projected Attachment GG Actual True-Up Applicable True-Up MTEP Actual Annual Revenues Annual Adjustment Interest Adjustment Total Line Project Project Attachment GG Revenue Allocated Revenue Principal Rate on Interest True-Up No. Name Number Revenues Requirement 1 to Projects 1 Requirement 1 Under/(Over) Under/(Over) Under/(Over) Adjustment Projected [Col. (d), line 1 Actual Attachment GG x (Col. (e), line 2x / Attachment GG Col. (h) x Col. (i) p 2 of 2, Col Col. (e), line 3)] 2 p 2 of 2, Col Col. (g) - Col. (f) Line 5 x 24 months 2 Col. (h) + Col. (j) 1 Actual Attachment GG revenues for True-Up Year 1 $2,517,438 2a Wood River-Roxford kV line , , ,714 6, % 44 6,549 2b Sidney-Paxton 138kV Reconductor 18 miles , ,862 1,004,708 5, % 40 5,886 2c Coffeen Plant-Coffeen, North - 2nd. Bus tie , , ,495 26, % ,307 2d Latham - Oreana 8.5 mile 345kV line , , % 4, ,422 3 Subtotal $2,393,290 $2,517,438 $3,162,192 4 Under/(Over) Recovery $644,754 $4,410 $649,164 5 Applicable Interest rate per month (expressed to four decimal places) Interest Rate updated through July % 1 2 Amount excludes True-Up Adjustment, as reported in True-Up Year projected Attachment GG, page 2, column 11. Rounded to whole dollars.

56 2015 Projection 5 of 32 Attachment MM - Generic Company Formula Rate calculation Rate Formula Template For the 12 months ended 12/31/15 Utilizing Attachment O Data Page 1 of 2 To be completed in conjunction with Attachment O. (inputs from Attachment O are rounded to whole dollars) (1) (2) (3) (4) Attachment O Line Page, Line, Col. Transmission Allocator No. 1 Gross Transmission Plant - Total Attach O, p 2, line 2 col 5 (Note A) 1,570,555,945 1a Transmission Accumulated Depreciation Attach O, p 2, line 8 col 5 463,526,346 2 Net Transmission Plant - Total Line 1 minus Line 1a (Note B) 1,107,029,600 O&M TRANSMISSION EXPENSE 3 Total O&M Allocated to Transmission Attach O, p 3, line 8 col 5 44,204,670 3a Transmission O&M Attach O, p 3, line 1 col 5 41,012,814 3b Less: LSE Expenses included in above, if any Attach O, p 3, line 1a col 5, if any 1,685,383 3c Less: Account 565 included in above, if any Attach O, p 3, line 2 col 5, if any 9,206,193 3d Adjusted Transmission O&M Line 3a minus Line 3b minus Line 3c 30,121,238 4 Annual Allocation Factor for Transmission O&M (Line 3d divided by line 1a, col 3) 6.50% 6.50% OTHER O&M EXPENSE 4a Other O&M Allocated to Transmission Line 3 minus Line 3d 14,083,432 4b Annual Allocation Factor for Other O&M Line 4a divided by Line 1, col % 0.90% GENERAL AND COMMON (G&C) DEPRECIATION EXPENSE 5 Total G&C Depreciation Expense Attach O, p 3, lines 10 & 11, col 5 (Note H) 2,743,077 6 Annual Allocation Factor for G&C Depreciation Expense (line 5 divided by line 1 col 3) 0.17% 0.17% TAXES OTHER THAN INCOME TAXES 7 Total Other Taxes Attach O, p 3, line 20 col 5 2,455,031 8 Annual Allocation Factor for Other Taxes (line 7 divided by line 1 col 3) 0.16% 0.16% 9 Annual Allocation Factor for Other Expense Sum of line 4b, 6, and % 1.23% INCOME TAXES 10 Total Income Taxes Attach O, p 3, line 27 col 5 39,706, Annual Allocation Factor for Income Taxes (line 10 divided by line 2 col 3) 3.59% 3.59% RETURN 12 Return on Rate Base Attach O, p 3, line 28 col 5 83,616, Annual Allocation Factor for Return on Rate Base (line 12 divided by line 2 col 3) 7.55% 7.55% 14 Annual Allocation Factor for Return Sum of line 11 and %

57 2015 Projection 6 of 32 Line No. Formula Rate calculation Rate Formula Template Attachment MM - Generic Company Utilizing Attachment O Data For the 12 months ended 12/31/15 Page 2 of 2 Multi-Value Project (MVP) Revenue Requirement Calculation (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) Project Name MTEP Project Number Project Gross Plant Project Accumulated Depreciation Transmission O&M Annual Allocation Factor Annual Allocation for Transmission O&M Expense Other Expense Annual Allocation Factor Annual Allocation for Other Expense Annual Expense Charge Project Net Plant Annual Allocation Factor for Return Annual Return Charge Project Depreciation Expense Annual Revenue Requirement True-Up Adjustment MVP Annual Adjusted Revenue Requirement Sum Col. 14 & 15 (Note G) (Note C) Page 1 line 4 (Col 4 * Col 5) Page 1 line 9 (Col 3 * Col 7) (Col 6 + Col 8) (Col 3 - Col 4) (Page 1 line 14)(Col 10 * Col 11) (Note E) Sum Col. 9, 12 & 13 (Note F) Multi-Value Projects (MVP) 1a Pana-Sugar Creek - CWIP 2237 $ 13,000,509 $ % $ % $159, $159, $ 13,000, % $ 1,448,250 $ - $ 1,607,856 $ - $ 1,607,856 1b Pana-Sugar Creek - Plant in Service 2237 $ 1,688,470 $ 11, % $ % $20, $21, $ 1,677, % $ 186,839 $ 32,574 $ 240,874 $ - $ 240,874 1d Sidney-Rising - CWIP 2239 $ 3,321,345 $ % $ % $40, $40, $ 3,321, % $ 369,996 $ - $ 410,772 $ - $ 410,772 1e Sidney-Rising - Plant in Service 2239 $ - $ % $ % $0.00 $0.00 $ % $ - $ - $ - $ - $ - 1j Palmyra-Pawnee - CWIP 3017 $ 6,465,961 $ % $ % $79, $79, $ 6,465, % $ 720,305 $ - $ 799,687 $ - $ 799,687 1k Palmyra-Pawnee - Plant in Service 3017 $ 14,548,742 $ 109, % $ 7, % $178, $185, $ 14,439, % $ 1,608,516 $ 197,883 $ 1,992,132 $ - $ 1,992,132 1m Fargo-Galesburg-Oak Grove - CWIP 3022 $ 619,451 $ % $ % $7, $7, $ 619, % $ 69,007 $ - $ 76,612 $ - $ 76,612 1n Fargo-Galesburg-Oak Grove - Plant in Service 3022 $ - $ % $ % $0.00 $0.00 $ % $ - $ - $ - $ - $ - 1p Pawnee-Pana - CWIP 3169 $ 4,332,438 $ % $ % $53, $53, $ 4,332, % $ 482,631 $ - $ 535,820 $ - $ 535,820 1q Pawnee-Pana - Plant in Service 3169 $ 147,399 $ % $ % $1, $1, $ 147, % $ 16,402 $ 2,156 $ 20,378 $ - $ 20,378 2 MVP Total Annual Revenue Requirements $5,684,131 $0 $5,684,131 3 Rev. Req. Adj For Attachment O $5,684,131 Note Letter A B C D E F G H Gross Transmission Plant is that identified on page 2 line 2 of Attachment O and includes any sub lines 2a or 2b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order less any prefunded AFUDC, if applicable. References to Attachment O "Column 5" throughout this template is an illustrative column designation intended to reference the appropriate right-most column in Attachment O which position may vary by company. Net Transmission Plant is that identified on page 2 line 14 of Attachment O and includes any sub lines 14a or 14b etc. and is inclusive of any CWIP included in rate base when authorized by FERC order. Project Gross Plant is the total capital investment for the project calculated in the same method as the gross plant value in line 1 and includes CWIP in rate base when authorized by FERC order less any prefunded AFUDC, if applicable. This value includes subsequent capital investments required to maintain the facilities to their original capabilities. Note deliberately left blank. Project Depreciation Expense is the actual value booked for the project and included in the Depreciation Expense in Attachment O page 3 line 12. True-Up Adjustment is included pursuant to a FERC approved methodology, if applicable. The MVP Annual Revenue Requirement is the value to be used in Schedules 26-A and 39. The Total General and Common Depreciation Expense excludes any depreciation expense directly associated with a project and thereby included in page 2 column 13.

58 2015 Projection 7 of 32 Attachment MM - Supporting Data for Network Upgrade Charge Calculation - Forward Looking Rate Transmission Owner Rate Year 2015 Projected Reporting Company Ameren Illinois Company CWIP Plant in Service CWIP Plant in Service CWIP Plant in Service CWIP Plant in Service CWIP Plant in Service MTEP Project ID Pricing Zone AMIL AMIL AMIL AMIL AMIL AMIL AMIL AMIL AMIL AMIL Allocation Type Per Attachment FF Gross Plant December 2014 $4,493, $286, $1,404, $0.00 $1,276, $13,237, $96, $0.00 $462, $0.00 Column (3) January ,296, , ,552, ,747, ,444, , , February 7,341, , ,757, ,987, ,523, , ,261, March 7,657, ,467, ,973, ,860, ,578, , ,337, April 9,277, ,467, ,005, ,556, ,185, , ,900, May 10,544, ,467, ,284, ,997, ,186, , ,042, June 11,637, ,467, ,356, ,173, ,186, , ,365, July 14,979, ,467, ,520, ,623, ,186, , ,785, August 16,297, ,467, ,815, ,180, ,186, , ,203, September 18,545, ,467, ,461, ,079, ,186, , ,316, October 20,798, ,467, ,796, ,605, ,186, , ,421, November 20,042, ,497, ,075, ,848, ,351, ,549, ,716, December ,095, ,855, ,174, ,121, ,692, ,812, ,723, ,916, Month Average $13,000, $1,688, $3,321, $0.00 $6,465, $14,548, $619, $0.00 $4,332, $147, Accumulated December 2014 $0.00 $ $0.00 $0.00 $0.00 $14, $0.00 $0.00 $0.00 $0.00 Depreciation January , Column (4) February , March , , April , , May , , June , , July , , August , , September , , October , , November , , December , , , Month Average $0.00 $11, $0.00 $0.00 $0.00 $109, $0.00 $0.00 $0.00 $ Net Plant December 2014 $4,493, $286, $1,404, $0.00 $1,276, $13,223, $96, $0.00 $462, $0.00 Column (10) January ,296, , ,552, ,747, ,414, , , February 7,341, , ,757, ,987, ,478, , ,261, March 7,657, ,464, ,973, ,860, ,518, , ,337, April 9,277, ,461, ,005, ,556, ,109, , ,900, May 10,544, ,459, ,284, ,997, ,094, , ,042, June 11,637, ,457, ,356, ,173, ,078, , ,365, July 14,979, ,455, ,520, ,623, ,062, , ,785, August 16,297, ,453, ,815, ,180, ,046, , ,203, September 18,545, ,451, ,461, ,079, ,030, , ,316, October 20,798, ,448, ,796, ,605, ,014, , ,421, November 20,042, ,472, ,075, ,848, ,160, ,549, ,716, December ,095, ,822, ,174, ,121, ,479, ,812, ,723, ,914, Month Average $13,000, $1,677, $3,321, $0.00 $6,465, $14,439, $619, $0.00 $4,332, $147, Depreciation Expense Project Depreciation Expense $0.00 $32, $0.00 $0.00 $0.00 $197, $0.00 $0.00 $0.00 $2, Column (13) Project Amortization Expense Depreciation Expense Total $0.00 $32, $0.00 $0.00 $0.00 $197, $0.00 $0.00 $0.00 $2,155.71

59 2015 Projection 8 of 32 Plant (WP 1) 13 Months Ended December 31, 2015 Line No. End of Month Transmission Distribution General & Intangible Subtotal LHFU-T Gas 1 December-14 $ 1,495,329,764 $ 5,302,465,482 $ 587,325,006 $ 7,385,120,251 $ 1,209,908 $ 2,320,707,262 2 January-15 $ 1,496,336,066 5,317,903, ,195,351 7,404,434,755 $ 1,209,908 2,329,598,800 3 February-15 $ 1,497,509,574 5,334,046, ,326,677 7,424,882,404 $ 1,209,908 2,337,254,554 4 March-15 $ 1,499,364,320 5,355,123, ,815,072 7,451,302,546 $ 1,209,908 2,345,510,567 5 April-15 $ 1,500,176,989 5,372,079, ,170,676 7,471,426,826 $ 1,209,908 2,352,899,845 6 May-15 $ 1,500,048,650 5,389,455, ,266,929 7,499,771,279 $ 1,209,908 2,361,897,980 7 June-15 $ 1,564,277,518 5,437,042, ,885,770 7,616,206,176 $ 1,209,908 2,371,922,760 8 July-15 $ 1,564,700,227 5,458,277, ,969,136 7,631,947,031 $ 1,209,908 2,381,461,478 9 August-15 $ 1,565,405,026 5,478,424, ,667,525 7,656,497,017 $ 1,209,908 2,390,875, September-15 $ 1,568,995,175 5,498,110, ,094,857 7,687,200,905 $ 1,209,908 2,404,704, October-15 $ 1,569,402,783 5,515,389, ,090,768 7,716,883,064 $ 1,209,908 2,421,743, November-15 $ 1,574,369,469 5,534,184, ,845,774 7,756,400,022 $ 1,209,908 2,431,185, December-15 $ 1,769,290,295 5,653,481, ,400,122 8,088,171,805 $ 1,209,908 2,445,047, Month Average $ 1,551,169,681 $ 5,434,306,505 $ 613,773,359 $ 7,599,249,545 $ 1,209,908 $ 2,376,523,848 Page 2, Line 3 Page 2, Line 4 Page 2, Line 25 Page 4, Line 18 Less Wind Farm Adjustment $ 8,353,441 Transmission Gross Plant $ 1,542,816,240 Page 2, Line 2 Line No. End of Month Distribution Remove ARO Distribution Subtotal Distribution General Remove ARO General Intangible Subtotal General & Intangible 1 December-14 $ 5,300,362,412 $ (2,103,070) $ 5,302,465,482 $ 477,365,854 $ (675,578) $ 109,283,573 $ 587,325,006 2 January-15 5,315,800,267 (2,103,070) 5,317,903, ,070,520 (675,578) 109,449, ,195,351 3 February-15 5,331,943,084 (2,103,070) 5,334,046, ,062,873 (675,578) 109,588, ,326,677 4 March-15 5,353,020,084 (2,103,070) 5,355,123, ,532,225 (675,578) 109,607, ,815,072 5 April-15 5,369,976,092 (2,103,070) 5,372,079, ,868,692 (675,578) 109,626, ,170,676 6 May-15 5,387,352,631 (2,103,070) 5,389,455, ,433,023 (675,578) 117,158, ,266,929 7 June-15 5,434,939,818 (2,103,070) 5,437,042, ,379,900 (675,578) 117,830, ,885,770 8 July-15 5,456,174,599 (2,103,070) 5,458,277, ,004,968 (675,578) 118,288, ,969,136 9 August-15 5,476,321,396 (2,103,070) 5,478,424, ,330,022 (675,578) 118,661, ,667, September-15 5,496,007,803 (2,103,070) 5,498,110, ,262,112 (675,578) 120,157, ,094, October-15 5,513,286,443 (2,103,070) 5,515,389, ,956,703 (675,578) 129,458, ,090, November-15 5,532,081,709 (2,103,070) 5,534,184, ,371,583 (675,578) 140,798, ,845, December-15 5,651,378,318 (2,103,070) 5,653,481, ,002,572 (675,578) 143,721, ,400,122 Line No. End of Month Transmission Distribution General Intangible Subtotal Remove ARO Distribution Remove ARO General Total 1 December-14 $ 1,495,329,764 $ 5,300,362,412 $ 477,365,854 $ 109,283,573 $ 7,382,341,603 $ (2,103,070) $ (675,578) $ 7,385,120,251 2 January-15 1,496,336,066 5,315,800, ,070, ,449,253 7,401,656,107 (2,103,070) (675,578) 7,404,434,755 3 February-15 1,497,509,574 5,331,943, ,062, ,588,226 7,422,103,756 (2,103,070) (675,578) 7,424,882,404 4 March-15 1,499,364,320 5,353,020, ,532, ,607,269 7,448,523,898 (2,103,070) (675,578) 7,451,302,546 5 April-15 1,500,176,989 5,369,976, ,868, ,626,405 7,468,648,178 (2,103,070) (675,578) 7,471,426,826 6 May-15 1,500,048,650 5,387,352, ,433, ,158,327 7,496,992,631 (2,103,070) (675,578) 7,499,771,279 7 June-15 1,564,277,518 5,434,939, ,379, ,830,292 7,613,427,528 (2,103,070) (675,578) 7,616,206,176 8 July-15 1,564,700,227 5,456,174, ,004, ,288,589 7,629,168,383 (2,103,070) (675,578) 7,631,947,031 9 August-15 1,565,405,026 5,476,321, ,330, ,661,925 7,653,718,369 (2,103,070) (675,578) 7,656,497, September-15 1,568,995,175 5,496,007, ,262, ,157,167 7,684,422,257 (2,103,070) (675,578) 7,687,200, October-15 1,569,402,783 5,513,286, ,956, ,458,487 7,714,104,416 (2,103,070) (675,578) 7,716,883, November-15 1,574,369,469 5,532,081, ,371, ,798,612 7,753,621,374 (2,103,070) (675,578) 7,756,400, December-15 1,769,290,295 5,651,378, ,002, ,721,972 8,085,393,157 (2,103,070) (675,578) 8,088,171,805 LHFU-T Line No. End of Month Transmission Distribution General Subtotal 1 December-14 $ 1,209,908 $ 1,054,738 $ - $ 2,264,645 2 January-15 1,209,908 1,054,738-2,264,645 3 February-15 1,209,908 1,054,738-2,264,645 4 March-15 1,209,908 1,054,738-2,264,645 5 April-15 1,209,908 1,054,738-2,264,645 6 May-15 1,209,908 1,054,738-2,264,645 7 June-15 1,209,908 1,054,738-2,264,645 8 July-15 1,209,908 1,054,738-2,264,645 9 August-15 1,209,908 1,054,738-2,264, September-15 1,209,908 1,054,738-2,264, October-15 1,209,908 1,054,738-2,264, November-15 1,209,908 1,054,738-2,264, December-15 1,209,908 1,054,738-2,264,645

60 2015 Projection 9 of 32 Accumulated Depreciation (WP 2) 13 Months Ended December 31, 2015 Line No. End of Month Transmission Distribution General & Intangible Subtotal 1 December-14 $ 456,978,494 $ 2,552,732,680 $ 178,064,333 $ 3,187,775,507 2 January ,150,324 2,567,014, ,097,710 3,206,262,429 3 February ,797,812 2,581,320, ,271,506 3,225,389,539 4 March ,246,059 2,595,643, ,548,991 3,243,438,867 5 April ,738,521 2,610,156, ,839,225 3,262,733,905 6 May ,403,312 2,624,670, ,274,526 3,282,348,677 7 June ,420,698 2,639,257, ,727,704 3,300,406,104 8 July ,351,304 2,653,847, ,671,454 3,310,870,314 9 August ,294,622 2,668,563, ,125,745 3,330,983, September ,023,440 2,683,308, ,633,438 3,349,965, October ,995,447 2,698,109, ,301,670 3,367,406, November ,306,423 2,713,061, ,179,291 3,387,547, December ,487,373 2,728,163, ,188,462 3,409,839, Month Average $ 463,937,987 $ 2,639,680,750 $ 193,686,466 Page 2, Line 9 Page 2, Line 10 Less Wind Farm Adjustment $ 411,641 Transmission Accum Depr $ 463,526,346 Page 2, Line 8 Line No. End of Month Distribution Remove ARO Distribution Subtotal Distribution General Remove ARO General Intangible (Acct , ) Subtotal General & Intangible 1 December-14 $ 2,552,201,858 $ (530,822) $ 2,552,732,680 $ 136,115,456 $ 122,598 $ 42,071,475 $ 178,064,333 2 January-15 2,566,483,573 (530,822) 2,567,014, ,399, ,598 42,820, ,097,710 3 February-15 2,580,789,400 (530,822) 2,581,320, ,821, ,598 43,572, ,271,506 4 March-15 2,595,112,995 (530,822) 2,595,643, ,349, ,598 44,322, ,548,991 5 April-15 2,609,625,336 (530,822) 2,610,156, ,889, ,598 45,072, ,839,225 6 May-15 2,624,140,017 (530,822) 2,624,670, ,448, ,598 45,948, ,274,526 7 June-15 2,638,726,880 (530,822) 2,639,257, ,014, ,598 46,835, ,727,704 8 July-15 2,653,316,733 (530,822) 2,653,847, ,064, ,598 47,729, ,671,454 9 August-15 2,668,032,642 (530,822) 2,668,563, ,617, ,598 48,630, ,125, September-15 2,682,777,592 (530,822) 2,683,308, ,199, ,598 49,556, ,633, October-15 2,697,578,766 (530,822) 2,698,109, ,795, ,598 50,628, ,301, November-15 2,712,530,814 (530,822) 2,713,061, ,411, ,598 51,890, ,179, December-15 2,727,632,450 (530,822) 2,728,163, ,116, ,598 53,194, ,188,462

61 2015 Projection 10 of 32 Adjustments to Rate Base - Accumulated Deferred Income Taxes (WP 3) Year Ended December 31, /31/ /31/2015 Average Account No. 281 (enter negative) $ - $ - $ - Account No. 282 (enter negative) (1,062,876,397) (1,134,445,110) (1,098,660,754) Page 2, Line 20 Account No. 283 (enter negative) (91,393,755) (102,031,744) (96,712,750) Page 2, Line 21 Account No ,299, ,658, ,479,332 Page 2, Line 22 Total Adjustments $ (985,970,417) $ (1,109,817,925) $ (1,047,894,171) Account No. 282 (enter negative) (1,070,887,967) (1,142,456,680) Adjustment per Note F Account (Electric Only) * 6,732,972 6,732,972 FAS 106/109 Account (Electric Only) * 1,328,852 1,328,852 FAS 106/109 Account (Electric Only) * (50,254) (50,254) FAS 106/109 Adjusted Account 282 $ (1,062,876,397) $ (1,134,445,110) Account No ,440, ,799,582 Adjustment per Note F Account (Electric Only) * (2,140,653) (2,140,653) FAS 106/109 Adjusted Account 190 $ 168,299,735 $ 126,658,929 * Based on 2013 actuals

62 2015 Projection 11 of 32 Materials and Supplies (WP 4) 13 Months Ended December 31, 2015 Line No. End of Month Production Transmission Distribution Gas Total (1) 1 December-14 $ - $ 10,635,162 $ 52,041,299 $ 6,925,383 $ 69,601,844 2 January-15-10,669,978 52,211,668 6,948,055 69,829,702 3 February-15-10,704,909 52,382,596 6,970,801 70,058,306 4 March-15-10,739,954 52,554,083 6,993,622 70,287,659 5 April-15-10,775,114 52,726,131 7,016,517 70,517,763 6 May-15-10,810,389 52,898,743 7,039,488 70,748,619 7 June-15-10,845,779 53,071,919 7,062,533 70,980,232 8 July-15-10,881,286 53,245,663 7,085,654 71,212,603 9 August-15-10,916,908 53,419,976 7,108,851 71,445, September-15-10,952,647 53,594,859 7,132,123 71,679, October-15-10,988,503 53,770,314 7,155,472 71,914, November-15-11,024,477 53,946,344 7,178,897 72,149, December-15-11,060,568 54,122,951 7,202,399 72,385, Month Average $ - $ 10,846,590 $ 53,075,888 $ 7,063,061 $ 70,985,540 Page 2, Line 27 (1) Total Company Materials and Supplies Use 2013 Form 1 information for Materials and Supplies - page 227 Account Production c $ % Account Transmission c 9,859, % Account Distribution c 48,244, % Account Other c 6,422, % Account Total $ 64,526, % Account Stores Expense Undis c $ 2,854,251 Account 154 & Account Total $ 67,380,508

63 2015 Projection 12 of 32 Prepayments (WP 5) 13 Months Ended December 31, 2015 Line No. End of Month Electric Gas Total (1) 1 December-14 $ 8,311,123 $ 4,809,022 $ 13,120,144 2 January-15 7,762,877 4,491,793 12,254,670 3 February-15 7,344,158 4,249,512 11,593,670 4 March-15 7,220,256 4,177,819 11,398,075 5 April-15 6,653,935 3,850,132 10,504,067 6 May-15 6,087,614 3,522,444 9,610,058 7 June-15 5,521,292 3,194,757 8,716,049 8 July-15 4,954,971 2,867,069 7,822,041 9 August-15 4,321,969 2,500,798 6,822, September-15 10,014,415 5,794,589 15,809, October-15 9,463,746 5,475,958 14,939, November-15 8,913,076 5,157,327 14,070, December-15 8,457,115 4,893,497 13,350, Month Average $ 7,309,734 $ 4,229,594 $ 11,539,328 Page 2, Line 28 (1) Total Company Forecasted Prepayments (2) Use 2013 Form 1 for Prepayments - Page Account Electric 8,274, % Account Gas 4,787, % Account 165 Total 13,062, %

64 2015 Projection 13 of 32 O&M (WP 6) Year Ended December 31, 2015 Transmission O & M 34,122,513 Transmission purchased from others (Account 565) 9,876,511 Page 3, Line 2 Total Transmission O & M 43,999,024 Page 3, Line 1 Account and ,572,328 * Account ,055 * Total LSE expense included in Transmission O&M 1,685,383 Page 3, Line 1a A & G 158,844,819 Page 3, Line 3 EPRI & Reg. Comm. Exp. & Non-safety Ad. (Note I) 4,024,111 Page 3, Line 5 * EPRI & Reg. Comm. Exp. & Non-safety Ad (Note I) 380,294 Page 3, Line 5a * * The actual amounts used in the 2013 Attach O true-up filing will be used for the 2015 projection. These will be trued up to actual 2015 amounts in the 2015 true-up filing

65 2015 Projection 14 of 32 Depreciation (WP 7) Year Ended December 31, 2015 Transmission Depreciation 26,255,729 Less ARO - Less Wind Farm Adjustment 147,066 Transmission Depreciation Expense 26,108,663 Page 3, Line 9 Additional Accum Reserve in General & Intangible Plant 41,918,320 Less ARO Less: Transportation 10,379, Power Equipment 605,175 General & Intangible Depreciation Expense 30,933,552 Page 3, Line 10

66 2015 Projection 15 of 32 Other Taxes (WP 8) Year Ended December 31, 2015 TAXES OTHER THAN INCOME TAXES (Note J) LABOR RELATED Payroll 263.i 10,648,226 Page 3, Line 13 Highway and vehicle 263.i PLANT RELATED Property 263.i 5,380,000 Page 3, Line 16 Gross Receipts 263.i 16,195,001 Page 3, Line 17 Other 263.i 1,800,000 Page 3, Line 18 Payments in lieu of taxes 0 AIC Total Taxes 25,790,639 Taxes paid in ,270,661 Taxes charge to Electric O & M 9,194, %

67 2015 Projection 16 of 32 Investment Tax Credit (WP 9) Year Ended December 31, 2015 Investment Tax Credit (579,832) Page 3, Line 24

68 2015 Projection 17 of 32 Labor (WP 10) Year Ended December 31, 2015 Transmission 11,483, % Page 4, Line 13 Distribution 99,783, % Page 4, Line 14 Other 18,236, % Page 4, Line 15 Subtotal Before A&G 129,504, % A&G 44,529,957 Total w/o A&G 174,034,118

69 2015 Projection 18 of 32 Capital Structure (WP 11) 13 Months Ended December 31, 2015 Line No. End of Month Common Stock Preferred Stock Unappropriated Undistributed Subsidiary Earnings Long Term Debt Total 1 December-14 $ 2,542,041,869 $ 61,721,350 $ - $ 2,190,696,450 $ 4,732,738,319 2 January-15 2,560,436,606 61,721,350-2,190,753,633 4,751,190,239 3 February-15 2,578,912,473 61,721,350-2,190,810,815 4,769,723,288 4 March-15 2,589,958,993 61,721,350-2,190,867,998 4,780,826,990 5 April-15 2,597,619,192 61,721,350-2,190,925,180 4,788,544,372 6 May-15 2,603,353,688 61,721,350-2,190,982,362 4,794,336,051 7 June-15 2,620,908,473 61,721,350-2,191,039,545 4,811,948,018 8 July-15 2,659,281,543 61,721,350-2,191,096,727 4,850,378,270 9 August-15 2,696,916,688 61,721,350-2,191,153,910 4,888,070, September-15 2,720,313,343 61,721,350-2,191,211,092 4,911,524, October-15 2,729,903,589 61,721,350-2,191,268,275 4,921,171, November-15 2,742,151,098 61,721,350-2,191,325,457 4,933,476, December-15 2,759,762,115 61,721,350-2,441,382,640 5,201,144, Month Average $ 2,646,273,821 $ 61,721,350 $ - $ 2,210,270,314 $ 4,856,544,135 Page 4, Line 29 Page 4, Line 24 Page 4, Line 25 Page 4, Line 27 Total Proprietary Capital $ 2,707,995,171 Page 4, Line 23 Long Term Interest Expense $131,345,037 Page 4, Line 21 Preferred Stock Dividend $3,023,205 Page 4, Line 22

70 2015 Projection 19 of 32 Account 454 Transmission Related Rental Revenue (WP 12) Year Ended December 31, 2015 Customer Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2015 Total Rental Revenues SIPC $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 27,600 Subtotal $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 2,300 $ 27,600 Facility Service Agreements for Generators Coffeen $ 13,503 $ 13,503 $ 13,503 $ 13,503 $ 13,503 $ 13,503 $ 13,503 $ 13,503 $ 13,503 $ 13,503 $ 13,503 $ 13,503 $162,036 Rail Splitter $ 35,099 $ 35,099 $ 35,099 $ 35,099 $ 35,099 $ 35,099 $ 35,099 $ 35,099 $ 35,099 $ 35,099 $ 35,099 $ 35,099 $421,188 White Oak $ 31,015 $ 31,015 $ 31,015 $ 31,015 $ 31,015 $ 31,015 $ 31,015 $ 31,015 $ 31,015 $ 31,015 $ 31,015 $ 31,015 $372,180 Baldwin $ - $ - $ - $ - $ - $ - $ 75,299 $ 75,299 $ 75,299 $ 75,299 $ 75,299 $ 75,299 $451,794 Hoopeston $ 93,334 $ 93,334 $ 93,334 $ 93,334 $ 93,334 $ 93,334 $ 93,334 $ 93,334 $ 93,334 $ 93,334 $ 93,334 $ 93,334 $1,120,008 Subtotal $ 172,951 $ 172,951 $ 172,951 $ 172,951 $ 172,951 $ 172,951 $ 248,250 $ 248,250 $ 248,250 $ 248,250 $ 248,250 $ 248,250 $ 2,527,206 Total 454 Revenues - Transmission $ 175,251 $ 175,251 $ 175,251 $ 175,251 $ 175,251 $ 175,251 $ 250,550 $ 250,550 $ 250,550 $ 250,550 $ 250,550 $ 250,550 $ 2,554,806 Page 4, Line 34

71 2015 Projection 20 of 32 Transmission Service Revenues and Load (WP 13) Year Ended December 31, 2015 Account Revenue Schedule 7&8 $ 9,608,975 Schedule 9 Native Load $ 28,223,768 Schedule 9 Unbundled Retail $ 105,301,606 Schedule 9 Wholesale $ 25,953,610 Schedule 26 (NUC) $ 10,823,293 Schedule 26-A (MVP) $ 5,684,131 Total Revenue $ 185,595, a. Transmission charges for all transmission transactions $ 185,595,383 Page 4, Line b. Transmission charges for all transmission transactions included in Divisor on Page 1 159,478,984 Page 4, Line 36 36a c. Transmission charges associated with Schedules 26 and 37 (Note X) 10,823,293 Page 4, Line 36a 36b d. Transmission charges associated with Schedule 26-A (Note Z) 5,684,131 Page 4, Line 36b 37 $ 9,608,975 Page 4, Line 37 Average of 12 coincident system peaks for requirements (RQ) service 1,256 MW Page 1, Line % Schedule 9 Unbundled Retail 4,685 MW 66.03% Schedule 9 Wholesale 1,155 MW 16.27% 12 CP of Network Load not in line 8 5,840 MW Page 1, Line % AMIL 12 CP Total AMIL Divisor 7,095 MW Page 1, Line 15

72 2015 Projection 21 of 32 Adjustment for Wind Farm Upgrades in Service Prior to Repayment of Funding (WP 14) Depreciation Information Year Ended December 31, /31/13 Ending Balances Dec 13 (monthly) Annual Depreciation Expense Exp w/o Alexis G569 Exp w/o Alexis and White Oak IP04 MISO ID# ldg_work_order_description Work Order first_cpr_month Gross Reserve NBV Expense TP IP04 McLean Cnty- Sw. Sta. - IP04 - RECB /01/2010 2,207, ,809 2,059,307 3,426 * $41, $0.00 TP IP04 L1382-Tap for White Oak- IP04 -RECB /01/ , ,494 10, * $2, $0.00 TP IP04 Raab Rd.-Remove-Retire IP04-08 RECB /01/2010 2, ,500 2 * $24.00 $0.00 MISO G931 Sheldon S. - Sw. Sta. - G931 - RECB /01/2011 2,650, ,264 2,529,201 4,137 $49, $49, MISO G931 Watseka-Morrison 138kV-G931-RECB /01/ ,987 16, , $5, $5, MISO G931 Paxton E-Gilman 22 mi Reconductor /01/2013 1,245,000 9,702 1,235,298 1,696 $20, $20, G545-G569 MPFCA E Kewanee-Upg Term. Equip - RECB /01/ ,732 10, , $10, $10, G545-G569 MPFCA L1552-Hennep-EKewnee-IncGrClr - RECB /01/2013 2,450,000 11,965 2,438,035 3,433 $41, $41, G545 East Kewanee - Add Bus Tie Breaker /01/2012 1,150,257 21,764 1,128,493 1,674 $20, $20, TP G569 E. Galesburg - Rpl BD Relay Panel /01/ ,830 7, , ** $0.00 $0.00 Grand Total 10,933, ,819 10,419,202 16,198 $190, $147, $15, ** Termination payment received in 2014, so this will not be part of the windfarm adjustment in 2014 Attach O true up * White Oak network upgrade funding will be repaid in At time of refund, this will no longer be included in the windfarm adj since they will be submitting monthly FSA payments and they will be included in the revenue credit in acct 454 Gross Reserve NBV December-13 10,933, ,819 10,419,202 January-14 10,741, ,271 10,218,920 ** February-14 10,741, ,167 10,203,024 March-14 10,741, ,064 10,187,127 April-14 10,741, ,960 10,171,231 May-14 10,741, ,857 10,155,334 June-14 10,741, ,753 10,139,438 July-14 10,741, ,650 10,123,541 August-14 10,741, ,546 10,107,645 September-14 8,353, ,342 8,052,099 * October-14 8,353, ,597 8,039,844 November-14 8,353, ,853 8,027,588 December-14 8,353, ,108 8,015,333 January-15 8,353, ,364 8,003,077 March-15 8,353, ,619 7,990,822 March-15 8,353, ,875 7,978,566 April-15 8,353, ,130 7,966,311 May-15 8,353, ,386 7,954,055 June-15 8,353, ,641 7,941,800 July-15 8,353, ,897 7,929,544 August-15 8,353, ,152 7,917,289 September-15 8,353, ,407 7,905,034 October-15 8,353, ,663 7,892,778 November-15 8,353, ,918 7,880,523 December-15 8,353, ,174 7,868, month avg $8,353, $411, $7,941, exp $147,066

73 2015 Projection 22 of Attachment O Revenue Requirement True-Up (WP 15) Year Ended December 31, 2013 Attachment O Net Actual Revenue Requirement (Attachment O, Pg 1, Line 7a) $ 123,689,426 Net Projected Revenue Requirement (2013 Projected Attachment O, Pg 1, Line 7a) $ 133,507,911 Under/(Over) Recovery of Net Revenue Requirement $ (9,818,485) Page 1, Line 6c Historic Year Actual Divisor for Pricing Zone (Attachment O, Pg 1, Line 15) 7,219,264 Projected Year Divisor for Pricing Zone (2013 Projected Attachment O, Pg 1, Line 15) 7,175,041 Difference between Historic & Projected Yr Divisor (44,223) Prior Year Projected Annual Cost ($ per kw per yr) $ Prior Year Under/(Over) Divisor True-up $ (822,872) Page 1, Line 6c Total Under/(Over) Recovery $ (10,641,357) Monthly Interest Rate (updated through July, 2014) % Interest For 24 Months $ (691,603) Page 1, Line 6e Total Under/(Over) Recovery Including Interest $ (11,332,960)

74 2015 Projection 23 of 32 Interest on 2013 Attachment O True Up (WP 16) Year Ended December 31, 2013 FERC interest rate % used for over recovery AIC short term debt rate % used for under recovery Interest Rate updated through July 2014 Rate to be applied to 2013 over recovery % Monthly interest rate % Attachment O Total true up $ (10,641,357) Interest on True up $ (691,603)

75 2015 Projection 24 of 32 Interest Rate Backup (WP 17) Year Ended December 31, 2013

76 2015 Projection 25 of 32 AIC Short Term Interest Expense for Jan Jul 2014 Interest Rate updated through July 2014 Short Term Interest Expense for Period $269, Avg Daily Borrowing for Period $78,916, Weighted Average Rate %