RATE OF RETURN COST OF CAPITAL SCHEDULES

The following rate of return cost of capital schedules as required by part 7825.3800 shall be filed: A. A rate of return cost of capital summary schedule showing the calculation of the weighted cost of capital using the proposed capital structure and the average capital structures for the most recent fiscal year and the projected fiscal year. This information shall be provided for the unconsolidated parent and subsidiary corporations, or for the consolidated parent corporation. B. Supporting schedules showing the calculation of the embedded cost of long-term debt, if any, and the embedded cost of preferred stock, if any, at the end of the most recent fiscal year and the projected fiscal year. C. Schedule showing average short-term securities for the proposed test year, most recent fiscal year, and the projected fiscal year.