Topic:"Cost Recovery" in M13053

Attachment 1: 2026 Rate Class Results (Year-to-Date) E1 reports on planned and actual DSM expenditures by rate class to aid in cost recovery allocations.[9](#page-32-0) The following sections provide information on E1's rate class allocati...

AI summary Attachment 1 discusses E1's 2026 rate class results, including planned and actual DSM expenditures, a comparison of 2026 Plan expenditures to year-end forecasts, and an updated outlook for the 2023-2026 DSM Plan period by rate class.

1. RATE CLASS METHODOLOGY As part of efforts to enhance rate class spending reporting, E1 introduced a new rate class allocation methodology in 2025, which was used to calculate the rate class allocations for the 2026 DSM Plan, the 2026 mi...

AI summary E1 introduced a new rate class allocation methodology in 2025, used in the 2026 DSM Plan and mid-course adjustment. Allocations are based on spending percentages from previous years, with industrial classes excluded from certain Enabling Strategies costs. The methodology is referenced in a 2015 NSUARB Order related to DSM programs and cost recovery.

f this IR response. M10473, Exhibit 31, 2023-2025 E1 and NS Power Supply Agreement Fully Executed, October 4, 2022, Schedule E, page 144. Ibid. As part of the Performance Alignment Study by KPMG, E1 agreed to provide additional forecast in...

AI summary E1 has been providing additional forecast information in its quarterly reports since Q2 2020 as part of the Performance Alignment Study by KPMG. The current year-end forecast for 2026 DSM spending is within the approved investment limit, with some rate classes expected to exceed while others are expected to fall below the approved plan.