FERC Form

THIS FILING IS

Item 1:

☑ An Initial (Original) Submission

OR

☐ Resubmission No.




FERC FINANCIAL REPORT FERC FORM No. 1: Annual Report of Major Electric Utilities, Licensees and Others and Supplemental Form 3-Q: Quarterly Financial Report

These reports are mandatory under the Federal Power Act, Sections 3, 4(a), 304 and 309, and 18 CFR 141.1 and 141.400. Failure to report may result in criminal fines, civil penalties and other sanctions as provided by law. The Federal Energy Regulatory Commission does not consider these reports to be of confidential nature

Exact Legal Name of Respondent (Company)

Cheyenne Light, Fuel and Power Company

Year/Period of Report

End of:

2021

/

Q4

INSTRUCTIONS FOR FILING FERC FORM NOS. 1 and 3-Q

GENERAL INFORMATION

Purpose
FERC Form No. 1 (FERC Form 1) is an annual regulatory requirement for Major electric utilities, licensees and others (18 C.F.R. § 141.1). FERC Form No. 3-Q ( FERC Form 3-Q) is a quarterly regulatory requirement which supplements the annual financial reporting requirement (18 C.F.R. § 141.400). These reports are designed to collect financial and operational information from electric utilities, licensees and others subject to the jurisdiction of the Federal Energy Regulatory Commission. These reports are also considered to be non-confidential public use forms.
Who Must Submit
Each Major electric utility, licensee, or other, as classified in the Commission’s Uniform System of Accounts Prescribed for Public Utilities, Licensees, and Others Subject To the Provisions of The Federal Power Act (18 C.F.R. Part 101), must submit FERC Form 1 (18 C.F.R. § 141.1), and FERC Form 3-Q (18 C.F.R. § 141.400).
Note: Major means having, in each of the three previous calendar years, sales or transmission service that exceeds one of the following:
1. one million megawatt hours of total annual sales,
2. 100 megawatt hours of annual sales for resale,
3. 500 megawatt hours of annual power exchanges delivered, or
4. 500 megawatt hours of annual wheeling for others (deliveries plus losses).

What and Where to Submit

Submit FERC Form Nos. 1 and 3-Q electronically through the eCollection portal at https://eCollection.ferc.gov, and according to the specifications in the Form 1 and 3-Q taxonomies.
The Corporate Officer Certification must be submitted electronically as part of the FERC Forms 1 and 3-Q filings.
Submit immediately upon publication, by either eFiling or mail, two (2) copies to the Secretary of the Commission, the latest Annual Report to Stockholders. Unless eFiling the Annual Report to Stockholders, mail the stockholders report to the Secretary of the Commission at:
Secretary
Federal Energy Regulatory Commission 888 First Street, NE
Washington, DC 20426

For the CPA Certification Statement, submit within 30 days after filing the FERC Form 1, a letter or report (not applicable to filers classified as Class C or Class D prior to January 1, 1984). The CPA Certification Statement can be either eFiled or mailed to the Secretary of the Commission at the address above.

The CPA Certification Statement should:

Attest to the conformity, in all material aspects, of the below listed (schedules and pages) with the Commission's applicable Uniform System of Accounts (including applicable notes relating thereto and the Chief Accountant's published accounting releases), and

Be signed by independent certified public accountants or an independent licensed public accountant certified or licensed by a regulatory authority of a State or other political subdivision of the U. S. (See 18 C.F.R. §§ 41.10-41.12 for specific qualifications.)

Schedules	Pages
Comparative Balance Sheet	110-113
Statement of Income	114-117
Statement of Retained Earnings	118-119
Statement of Cash Flows	120-121
Notes to Financial Statements	122-123

The following format must be used for the CPA Certification Statement unless unusual circumstances or conditions, explained in the letter or report, demand that it be varied. Insert parenthetical phrases only when exceptions are reported.
“In connection with our regular examination of the financial statements of [COMPANY NAME] for the year ended on which we have reported separately under date of [DATE], we have also reviewed schedules [NAME OF SCHEDULES] of FERC Form No. 1 for the year filed with the Federal Energy Regulatory Commission, for conformity in all material respects with the requirements of the Federal Energy Regulatory Commission as set forth in its applicable Uniform System of Accounts and published accounting releases. Our review for this purpose included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.
Based on our review, in our opinion the accompanying schedules identified in the preceding paragraph (except as noted below) conform in all material respects with the accounting requirements of the Federal Energy Regulatory Commission as set forth in its applicable Uniform System of Accounts and published accounting releases.” The letter or report must state which, if any, of the pages above do not conform to the Commission’s requirements. Describe the discrepancies that exist.
Filers are encouraged to file their Annual Report to Stockholders, and the CPA Certification Statement using eFiling. Further instructions are found on the Commission’s website at https://www.ferc.gov/ferc-online/ferc-online/frequently-asked-questions-faqs-efilingferc-online.
Federal, State, and Local Governments and other authorized users may obtain additional blank copies of FERC Form 1 and 3-Q free of charge from https://www.ferc.gov/general-information-0/electric-industry-forms.

When to Submit
FERC Forms 1 and 3-Q must be filed by the following schedule:
1. FERC Form 1 for each year ending December 31 must be filed by April 18th of the following year (18 CFR § 141.1), and
2. FERC Form 3-Q for each calendar quarter must be filed within 60 days after the reporting quarter (18 C.F.R. § 141.400).
Where to Send Comments on Public Reporting Burden.
The public reporting burden for the FERC Form 1 collection of information is estimated to average 1,168 hours per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data-needed, and completing and reviewing the collection of information. The public reporting burden for the FERC Form 3-Q collection of information is estimated to average 168 hours per response.
Send comments regarding these burden estimates or any aspect of these collections of information, including suggestions for reducing burden, to the Federal Energy Regulatory Commission, 888 First Street NE, Washington, DC 20426 (Attention: Information Clearance Officer); and to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the Federal Energy Regulatory Commission). No person shall be subject to any penalty if any collection of information does not display a valid control number (44 U.S.C. § 3512 (a)).

GENERAL INSTRUCTIONS

Prepare this report in conformity with the Uniform System of Accounts (18 CFR Part 101) (USofA). Interpret all accounting words and phrases in accordance with the USofA.
Enter in whole numbers (dollars or MWH) only, except where otherwise noted. (Enter cents for averages and figures per unit where cents are important. The truncating of cents is allowed except on the four basic financial statements where rounding is required.) The amounts shown on all supporting pages must agree with the amounts entered on the statements that they support. When applying thresholds to determine significance for reporting purposes, use for balance sheet accounts the balances at the end of the current reporting period, and use for statement of income accounts the current year's year to date amounts.
Complete each question fully and accurately, even if it has been answered in a previous report. Enter the word "None" where it truly and completely states the fact.
For any page(s) that is not applicable to the respondent, omit the page(s) and enter "NA," "NONE," or "Not Applicable" in column (d) on the List of Schedules, pages 2 and 3.
Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" included in the header of each page is to be completed only for resubmissions (see VII. below).
Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must be reported as positive. Numbers having a sign that is different from the expected sign must be reported by enclosing the numbers in parentheses.
For any resubmissions, please explain the reason for the resubmission in a footnote to the data field.
Do not make references to reports of previous periods/years or to other reports in lieu of required entries, except as specifically authorized.
Wherever (schedule) pages refer to figures from a previous period/year, the figures reported must be based upon those shown by the report of the previous period/year, or an appropriate explanation given as to why the different figures were used.
Schedule specific instructions are found in the applicable taxonomy and on the applicable blank rendered form.

Definitions for statistical classifications used for completing schedules for transmission system reporting are as follows:

FNS - Firm Network Transmission Service for Self. "Firm" means service that can not be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. "Network Service" is Network Transmission Service as described in Order No. 888 and the Open Access Transmission Tariff. "Self" means the respondent.

FNO - Firm Network Service for Others. "Firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. "Network Service" is Network Transmission Service as described in Order No. 888 and the Open Access Transmission Tariff.

LFP - for Long-Term Firm Point-to-Point Transmission Reservations. "Long-Term" means one year or longer and” firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. "Point-to-Point Transmission Reservations" are described in Order No. 888 and the Open Access Transmission Tariff. For all transactions identified as LFP, provide in a footnote the termination date of the contract defined as the earliest date either buyer or seller can unilaterally cancel the contract.

OLF - Other Long-Term Firm Transmission Service. Report service provided under contracts which do not conform to the terms of the Open Access Transmission Tariff. "Long-Term" means one year or longer and “firm” means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. For all transactions identified as OLF, provide in a footnote the termination date of the contract defined as the earliest date either buyer or seller can unilaterally get out of the contract.

SFP - Short-Term Firm Point-to-Point Transmission Reservations. Use this classification for all firm point-to-point transmission reservations, where the duration of each period of reservation is less than one-year.

NF - Non-Firm Transmission Service, where firm means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions.

OS - Other Transmission Service. Use this classification only for those services which can not be placed in the above-mentioned classifications, such as all other service regardless of the length of the contract and service FERC Form. Describe the type of service in a footnote for each entry.

AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment.

DEFINITIONS

Commission Authorization (Comm. Auth.) -- The authorization of the Federal Energy Regulatory Commission, or any other Commission. Name the commission whose authorization was obtained and give date of the authorization.
Respondent -- The person, corporation, licensee, agency, authority, or other Legal entity or instrumentality in whose behalf the report is made.

EXCERPTS FROM THE LAW

Federal Power Act, 16 U.S.C. § 791a-825r

Sec. 3. The words defined in this section shall have the following meanings for purposes of this Act, to with:

’Corporation' means any corporation, joint-stock company, partnership, association, business trust, organized group of persons, whether incorporated or not, or a receiver or receivers, trustee or trustees of any of the foregoing. It shall not include 'municipalities, as hereinafter defined;
'Person' means an individual or a corporation;
'Licensee, means any person, State, or municipality Licensed under the provisions of section 4 of this Act, and any assignee or successor in interest thereof;

'municipality means a city, county, irrigation district, drainage district, or other political subdivision or agency of a State competent under the Laws thereof to carry and the business of developing, transmitting, unitizing, or distributing power; ......

"project' means. a complete unit of improvement or development, consisting of a power house, all water conduits, all dams and appurtenant works and structures (including navigation structures) which are a part of said unit, and all storage, diverting, or fore bay reservoirs directly connected therewith, the primary line or lines transmitting power there from to the point of junction with the distribution system or with the interconnected primary transmission system, all miscellaneous structures used and useful in connection with said unit or any part thereof, and all water rights, rights-of-way, ditches, dams, reservoirs, Lands, or interest in Lands the use and occupancy of which are necessary or appropriate in the maintenance and operation of such unit;

"Sec. 4. The Commission is hereby authorized and empowered

'To make investigations and to collect and record data concerning the utilization of the water 'resources of any region to be developed, the water-power industry and its relation to other industries and to interstate or foreign commerce, and concerning the location, capacity, development costs, and relation to markets of power sites; ... to the extent the Commission may deem necessary or useful for the purposes of this Act."

"Sec. 304.

Every Licensee and every public utility shall file with the Commission such annual and other periodic or special* reports as the Commission may by rules and regulations or other prescribe as necessary or appropriate to assist the Commission in the proper administration of this Act. The Commission may prescribe the manner and FERC Form in which such reports shall be made, and require from such persons specific answers to all questions upon which the Commission may need information. The Commission may require that such reports shall include, among other things, full information as to assets and Liabilities, capitalization, net investment, and reduction thereof, gross receipts, interest due and paid, depreciation, and other reserves, cost of project and other facilities, cost of maintenance and operation of the project and other facilities, cost of renewals and replacement of the project works and other facilities, depreciation, generation, transmission, distribution, delivery, use, and sale of electric energy. The Commission may require any such person to make adequate provision for currently determining such costs and other facts. Such reports shall be made under oath unless the Commission otherwise specifies*.10

"Sec. 309.

The Commission shall have power to perform any and all acts, and to prescribe, issue, make, and rescind such orders, rules and regulations as it may find necessary or appropriate to carry out the provisions of this Act. Among other things, such rules and regulations may define accounting, technical, and trade terms used in this Act; and may prescribe the FERC Form or FERC Forms of all statements, declarations, applications, and reports to be filed with the Commission, the information which they shall contain, and the time within which they shall be field..."

GENERAL PENALTIES

The Commission may assess up to $1 million per day per violation of its rules and regulations. See FPA § 316(a) (2005), 16 U.S.C. § 825o(a).

FERC FORM NO.

1

REPORT OF MAJOR ELECTRIC UTILITIES, LICENSEES AND OTHER

IDENTIFICATION

01 Exact Legal Name of Respondent

Cheyenne Light, Fuel and Power Company

02 Year/ Period of Report

End of:

2021

/

Q4

03 Previous Name and Date of Change (If name changed during year)

/

04 Address of Principal Office at End of Period (Street, City, State, Zip Code)

1301 W. 24th St. Cheyenne, WY 82001

05 Name of Contact Person

Tom Stevens

06 Title of Contact Person

Vice President Regulatory

07 Address of Contact Person (Street, City, State, Zip Code)

7001 Mt. Rushmore Road, Rapid City, SD 57702

08 Telephone of Contact Person, Including Area Code

(605)721-2398

09 This Report is An Original / A Resubmission

(1)

☑ An Original

(2)

☐ A Resubmission

10 Date of Report (Mo, Da, Yr)

04/15/2022

Annual Corporate Officer Certification

The undersigned officer certifies that:

I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material respects to the Uniform System of Accounts.

01 Name

Richard W. Kinzley

02 Title

Senior Vice President and Chief Financial Officer

03 Signature

/s/Richard W. Kinzley

04 Date Signed (Mo, Da, Yr)

04/15/2022

Title 18, U.S.C. 1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United States any false, fictitious or fraudulent statements as to any matter within its jurisdiction.

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

LIST OF SCHEDULES (Electric Utility)
Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for certain pages. Omit pages where the respondents are "none," "not applicable," or "NA".
Line No.	Title of Schedule (a)	Reference Page No. (b)	Remarks (c)
	ScheduleIdentificationAbstract Identification	1
	ScheduleListOfSchedulesAbstract List of Schedules	2
1	ScheduleGeneralInformationAbstract General Information	101
2	ScheduleControlOverRespondentAbstract Control Over Respondent	102
3	ScheduleCorporationsControlledByRespondentAbstract Corporations Controlled by Respondent	103	N/A
4	ScheduleOfficersAbstract Officers	104
5	ScheduleDirectorsAbstract Directors	105
6	ScheduleInformationOnFormulaRatesAbstract Information on Formula Rates	106
7	ScheduleImportantChangesDuringTheQuarterYearAbstract Important Changes During the Year	108
8	ScheduleComparativeBalanceSheetAbstract Comparative Balance Sheet	110
9	ScheduleStatementOfIncomeAbstract Statement of Income for the Year	114
10	ScheduleRetainedEarningsAbstract Statement of Retained Earnings for the Year	118
12	ScheduleStatementOfCashFlowsAbstract Statement of Cash Flows	120
12	ScheduleNotesToFinancialStatementsAbstract Notes to Financial Statements	122
13	ScheduleStatementOfAccumulatedOtherComprehensiveIncomeAndHedgingActivitiesAbstract Statement of Accum Other Comp Income, Comp Income, and Hedging Activities	122a	N/A
14	ScheduleSummaryOfUtilityPlantAndAccumulatedProvisionsForDepreciationAmortizationAndDepletionAbstract Summary of Utility Plant & Accumulated Provisions for Dep, Amort & Dep	200
15	ScheduleNuclearFuelMaterialsAbstract Nuclear Fuel Materials	202	N/A
16	ScheduleElectricPlantInServiceAbstract Electric Plant in Service	204
17	ScheduleElectricPropertyLeasedToOthersAbstract Electric Plant Leased to Others	213	N/A
18	ScheduleElectricPlantHeldForFutureUseAbstract Electric Plant Held for Future Use	214
19	ScheduleConstructionWorkInProgressElectricAbstract Construction Work in Progress-Electric	216
20	ScheduleAccumulatedProvisionForDepreciationOfElectricUtilityPlantAbstract Accumulated Provision for Depreciation of Electric Utility Plant	219
21	ScheduleInvestmentsInSubsidiaryCompaniesAbstract Investment of Subsidiary Companies	224	N/A
22	ScheduleMaterialsAndSuppliesAbstract Materials and Supplies	227
23	ScheduleAllowanceInventoryAbstract Allowances	228
24	ScheduleExtraordinaryPropertyLossesAbstract Extraordinary Property Losses	230a	N/A
25	ScheduleUnrecoveredPlantAndRegulatoryStudyCostsAbstract Unrecovered Plant and Regulatory Study Costs	230b	N/A
26	ScheduleTransmissionServiceAndGenerationInterconnectionStudyCostsAbstract Transmission Service and Generation Interconnection Study Costs	231
27	ScheduleOtherRegulatoryAssetsAbstract Other Regulatory Assets	232
28	ScheduleMiscellaneousDeferredDebitsAbstract Miscellaneous Deferred Debits	233
29	ScheduleAccumulatedDeferredIncomeTaxesAbstract Accumulated Deferred Income Taxes	234
30	ScheduleCapitalStockAbstract Capital Stock	250
31	ScheduleOtherPaidInCapitalAbstract Other Paid-in Capital	253
32	ScheduleCapitalStockExpenseAbstract Capital Stock Expense	254b	N/A
33	ScheduleLongTermDebtAbstract Long-Term Debt	256
34	ScheduleReconciliationOfReportedNetIncomeWithTaxableIncomeForFederalIncomeTaxesAbstract Reconciliation of Reported Net Income with Taxable Inc for Fed Inc Tax	261
35	ScheduleTaxesAccruedPrepaidAndChargedDuringYearDistributionOfTaxesChargedAbstract Taxes Accrued, Prepaid and Charged During the Year	262
36	ScheduleAccumulatedDeferredInvestmentTaxCreditsAbstract Accumulated Deferred Investment Tax Credits	266
37	ScheduleOtherDeferredCreditsAbstract Other Deferred Credits	269
38	ScheduleAccumulatedDeferredIncomeTaxesAcceleratedAmortizationPropertyAbstract Accumulated Deferred Income Taxes-Accelerated Amortization Property	272	N/A
39	ScheduleAccumulatedDeferredIncomeTaxesOtherPropertyAbstract Accumulated Deferred Income Taxes-Other Property	274
40	ScheduleAccumulatedDeferredIncomeTaxesOtherAbstract Accumulated Deferred Income Taxes-Other	276
41	ScheduleOtherRegulatoryLiabilitiesAbstract Other Regulatory Liabilities	278
42	ScheduleElectricOperatingRevenuesAbstract Electric Operating Revenues	300
43	ScheduleRegionalTransmissionServiceRevenuesAbstract Regional Transmission Service Revenues (Account 457.1)	302	N/A
44	ScheduleSalesOfElectricityByRateSchedulesAbstract Sales of Electricity by Rate Schedules	304
45	ScheduleSalesForResaleAbstract Sales for Resale	310
46	ScheduleElectricOperationsAndMaintenanceExpensesAbstract Electric Operation and Maintenance Expenses	320
47	SchedulePurchasedPowerAbstract Purchased Power	326
48	ScheduleTransmissionOfElectricityForOthersAbstract Transmission of Electricity for Others	328
49	ScheduleTransmissionOfElectricityByIsoOrRtoAbstract Transmission of Electricity by ISO/RTOs	331	N/A
50	ScheduleTransmissionOfElectricityByOthersAbstract Transmission of Electricity by Others	332
51	ScheduleMiscellaneousGeneralExpensesAbstract Miscellaneous General Expenses-Electric	335
52	ScheduleDepreciationDepletionAndAmortizationAbstract Depreciation and Amortization of Electric Plant (Account 403, 404, 405)	336
53	ScheduleRegulatoryCommissionExpensesAbstract Regulatory Commission Expenses	350
54	ScheduleResearchDevelopmentOrDemonstrationExpendituresAbstract Research, Development and Demonstration Activities	352	N/A
55	ScheduleDistributionOfSalariesAndWagesAbstract Distribution of Salaries and Wages	354
56	ScheduleCommonUtilityPlantAndExpensesAbstract Common Utility Plant and Expenses	356	N/A
57	ScheduleAmountsIncludedInIsoOrRtoSettlementAbstract Amounts included in ISO/RTO Settlement Statements	397	N/A
58	SchedulePurchasesSalesOfAncillaryServicesAbstract Purchase and Sale of Ancillary Services	398
59	ScheduleMonthlyTransmissionSystemPeakLoadAbstract Monthly Transmission System Peak Load	400
60	ScheduleMonthlyIsoOrRtoTransmissionSystemPeakLoadAbstract Monthly ISO/RTO Transmission System Peak Load	400a	N/A
61	ScheduleElectricEnergyAccountAbstract Electric Energy Account	401a
62	ScheduleMonthlyPeakAndOutputAbstract Monthly Peaks and Output	401b
63	ScheduleSteamElectricGeneratingPlantStatisticsAbstract Steam Electric Generating Plant Statistics	402
64	ScheduleHydroelectricGeneratingPlantStatisticsAbstract Hydroelectric Generating Plant Statistics	406	N/A
65	SchedulePumpedStorageGeneratingPlantStatisticsAbstract Pumped Storage Generating Plant Statistics	408	N/A
66	ScheduleGeneratingPlantStatisticsAbstract Generating Plant Statistics Pages	410
0	ScheduleEnergyStorageOperationsLargePlantsAbstract Energy Storage Operations (Large Plants)	414
67	ScheduleTransmissionLineStatisticsAbstract Transmission Line Statistics Pages	422
68	ScheduleTransmissionLinesAddedAbstract Transmission Lines Added During Year	424
69	ScheduleSubstationsAbstract Substations	426
70	ScheduleTransactionsWithAssociatedAffiliatedCompaniesAbstract Transactions with Associated (Affiliated) Companies	429
71	FootnoteDataAbstract Footnote Data	450
	StockholdersReportsAbstract Stockholders' Reports (check appropriate box)
	Stockholders' Reports Check appropriate box: ☐ Two copies will be submitted ☐ No annual report to stockholders is prepared

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

GENERAL INFORMATION
1. Provide name and title of officer having custody of the general corporate books of account and address of office where the general corporate books are kept, and address of office where any other corporate books of account are kept, if different from that where the general corporate books are kept. Richard W. Kinzley Sr. Vice President and Chief Financial Officer 7001 Mt. Rushmore RdRapid City, SD 57702
2. Provide the name of the State under the laws of which respondent is incorporated, and date of incorporation. If incorporated under a special law, give reference to such law. If not incorporated, state that fact and give the type of organization and the date organized. State of Incorporation: WY Date of Incorporation: 1900-05-21 Incorporated Under Special Law:
3. If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver or trustee, (b) date such receiver or trustee took possession, (c) the authority by which the receivership or trusteeship was created, and (d) date when possession by receiver or trustee ceased. (a) Name of Receiver or Trustee Holding Property of the Respondent: N/A (b) Date Receiver took Possession of Respondent Property: (c) Authority by which the Receivership or Trusteeship was created: (d) Date when possession by receiver or trustee ceased:
4. State the classes or utility and other services furnished by respondent during the year in each State in which the respondent operated. Electric Utility - Wyoming
5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant for your previous year's certified financial statements? (1) ☐ Yes (2) ☑ No

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

CONTROL OVER RESPONDENT
1. If any corporation, business trust, or similar organization or a combination of such organizations jointly held control over the respondent at the end of the year, state name of controlling corporation or organization, manner in which control was held, and extent of control. If control was in a holding company organization, show the chain of ownership or control to the main parent company or organization. If control was held by a trustee(s), state name of trustee(s), name of beneficiary or beneficiaries for whom trust was maintained, and purpose of the trust.

Respondent is a wholly-owned, direct subsidiary of Black Hills Corporation. At December 31, 2021, Black Hills Corporation owned 100% of the common stock of Respondent.

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

CORPORATIONS CONTROLLED BY RESPONDENT
Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by respondent at any time during the year. If control ceased prior to end of year, give particulars (details) in a footnote. If control was by other means than a direct holding of voting rights, state in a footnote the manner in which control was held, naming any intermediaries involved. If control was held jointly with one or more other interests, state the fact in a footnote and name the other interests. Definitions See the Uniform System of Accounts for a definition of control. Direct control is that which is exercised without interposition of an intermediary. Indirect control is that which is exercised by the interposition of an intermediary which exercises direct control. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the voting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by mutual agreement or understanding between two or more parties who together have control within the meaning of the definition of control in the Uniform System of Accounts, regardless of the relative voting rights of each party.
Line No.	NameOfCompanyControlledByRespondent Name of Company Controlled (a)	CompanyControlledByRespondentKindOfBusinessDescription Kind of Business (b)	VotingStockOwnedByRespondentPercentage Percent Voting Stock Owned (c)	FootnoteReferences Footnote Ref. (d)
1	None

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

OFFICERS
Report below the name, title and salary for each executive officer whose salary is $50,000 or more. An "executive officer" of a respondent includes its president, secretary, treasurer, and vice president in charge of a principal business unit, division or function (such as sales, administration or finance), and any other person who performs similar policy making functions. If a change was made during the year in the incumbent of any position, show name and total remuneration of the previous incumbent, and the date the change in incumbency was made.
Line No.	OfficerTitle Title (a)	OfficerName Name of Officer (b)	OfficerSalary Salary for Year (c)	DateOfficerIncumbencyStarted Date Started in Period (d)	DateOfficerIncumbencyEnded Date Ended in Period (e)
1	President & Chief Executive Officer	Linden R. Evans	825,000
2	Sr. Vice President and Chief Financial Officer	Richard W. Kinzley	454,000
3	Sr. Vice President and General Counsel	Brian G. Iverson	400,000
4	Sr. Vice President - Utility Operations	Stuart A. Wevik	425,000
5	Sr. Vice President - Strategic Initiatives	Scott B. Buchholz	340,000		2021-03-08
6	Sr. Vice President - Chief Information Officer	Erik D. Keller	340,000
7	Sr. Vice President - Chief Human Resources Officer	Jennifer C. Landis	316,000
8	Vice President Operations	Mark E. Stege	248,175

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

DIRECTORS
Report below the information called for concerning each director of the respondent who held office at any time during the year. Include in column (a), name and abbreviated titles of the directors who are officers of the respondent. Provide the principle place of business in column (b), designate members of the Executive Committee in column (c), and the Chairman of the Executive Committee in column (d).
Line No.	NameAndTitleOfDirector Name (and Title) of Director (a)	PrincipalBusinessAddress Principal Business Address (b)	MemberOfTheExecutiveCommittee Member of the Executive Committee (c)	ChairmanOfTheExecutiveCommittee Chairman of the Executive Committee (d)
1	Linden R. Evans (President and CEO)	Black Hills Corporation7001 Mt. Rushmore Rd.Rapid City, SD 57702	(a) false	false
2	Richard W. Kinzley (Sr. Vice President and CFO)	Black Hills Corporation7001 Mt. Rushmore Rd.Rapid City, SD 57702	false	false
3	Brian G. Iverson (Sr. Vice President and General Counsel)	Black Hills Corporation7001 Mt. Rushmore Rd.Rapid City, SD 57702	false	false

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

FOOTNOTE DATA

(a) Concept: MemberOfTheExecutiveCommittee

The company does not have an Executive Committee

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

INFORMATION ON FORMULA RATES
Does the respondent have formula rates?		☑ Yes ☐ No
Please list the Commission accepted formula rates including FERC Rate Schedule or Tariff Number and FERC proceeding (i.e. Docket No) accepting the rate(s) or changes in the accepted rate.
Line No.	RateScheduleTariffNumber FERC Rate Schedule or Tariff Number (a)	ProceedingDocketNumber FERC Proceeding (b)
1	Open Access Transmission Tariff, Attachment H, H-1 & H2	ER19-697, ER19-41
2	Open Access Transmission Tariff, Schedule 1	ER19-697, ER19-41

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

INFORMATION ON FORMULA RATES - FERC Rate Schedule/Tariff Number FERC Proceeding
Does the respondent file with the Commission annual (or more frequent) filings containing the inputs to the formula rate(s)?			☐ Yes ☑ No (Checked by default - Not explicitly defined)
If yes, provide a listing of such filings as contained on the Commission's eLibrary website.
Line No.	AccessionNumber Accession No. (a)	DocumentDate Document Date / Filed Date (b)	DocketNumber Docket No. (c)	DescriptionOfFiling Description (d)	RateScheduleTariffNumber Formula Rate FERC Rate Schedule Number or Tariff Number (e)
1
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3
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5
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9
10
11
12
13
14
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18
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46

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

INFORMATION ON FORMULA RATES - Formula Rate Variances
If a respondent does not submit such filings then indicate in a footnote to the applicable Form 1 schedule where formula rate inputs differ from amounts reported in the Form 1. The footnote should provide a narrative description explaining how the "rate" (or billing) was derived if different from the reported amount in the Form 1. The footnote should explain amounts excluded from the ratebase or where labor or other allocation factors, operating expenses, or other items impacting formula rate inputs differ from amounts reported in Form 1 schedule amounts. Where the Commission has provided guidance on formula rate inputs, the specific proceeding should be noted in the footnote.
Line No.	PageNumberOfFormulaRateVariances Page No(s). (a)	ScheduleOfFormulaRateVariances Schedule (b)	ColumnOfFormulaRateVariances Column (c)	LineNumberOfFormulaRateVariances Line No. (d)
1	219	Accumulated Provision for Depreciation of Electric Utility Plant	c	20
2	219	Accumulated Provision for Depreciation of Electric Utility Plant	c	28
3	336	Depreciation and Amortization of Electric Plant	f	2
4	336	Depreciation and Amortization of Electric Plant	f	10
5	274	Accumulated Deferred Income Taxes - Other Property	b	2

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

IMPORTANT CHANGES DURING THE QUARTER/YEAR
Give particulars (details) concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the inquiries. Each inquiry should be answered. Enter "none," "not applicable," or "NA" where applicable. If information which answers an inquiry is given elsewhere in the report, make a reference to the schedule in which it appears. Changes in and important additions to franchise rights: Describe the actual consideration given therefore and state from whom the franchise rights were acquired. If acquired without the payment of consideration, state that fact. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of companies involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission authorization. Purchase or sale of an operating unit or system: Give a brief description of the property, and of the transactions relating thereto, and reference to Commission authorization, if any was required. Give date journal entries called for by the Uniform System of Accounts were submitted to the Commission. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective dates, lengths of terms, names of parties, rents, and other condition. State name of Commission authorizing lease and give reference to such authorization. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or ceased and give reference to Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate annual revenues of each class of service. Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase contract or otherwise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such arrangements, etc. Obligations incurred as a result of issuance of securities or assumption of liabilities or guarantees including issuance of short-term debt and commercial paper having a maturity of one year or less. Give reference to FERC or State Commission authorization, as appropriate, and the amount of obligation or guarantee. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments. State the estimated annual effect and nature of any important wage scale changes during the year. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings culminated during the year. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director, security holder reported on Pages 104 or 105 of the Annual Report Form No. 1, voting trustee, associated company or known associate of any of these persons was a party or in which any such person had a material interest. (Reserved.) If the important changes during the year relating to the respondent company appearing in the annual report to stockholders are applicable in every respect and furnish the data required by Instructions 1 to 11 above, such notes may be included on this page. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have occurred during the reporting period. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s). Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.

1. None
2. None
3. None
4. None
5. None
6. None
7. None
8. The average union wage increase for 2021 was 2.00%.
9. None
10. None
12. None
13. Officer Changes: a.Scott A. Buchholz, Senior Vice President - Strategic Initiatives, retired effective March 8, 2021 b.Esther J. Newbrough, Vice President and Chief Risk Officer, retired effective April 1, 2021 c.Kyle D. White, Vice President - Regulatory Strategy, retired effective May 1, 2021 d.Thomas Stevens was appointed Vice President - Regulatory effective June 28, 2021 e.Marne M. Jones' title changed from Vice President - Regulatory and Finance to Vice President - Electric Utilities effective July 26, 2021 f.Nick Gardner's title changed from Vice President - Electric Utilities to Vice President - Natural Gas Utilities which removed him as an officer effective July 26, 2021 g.Todd Jacobs was appointed Vice President - Growth and Strategy effective July 26, 2021 h.Mark L. Lux's title changed from Vice President - Asset Optimization to Vice President - Power Delivery effective July 26, 2021 i.Marc Ostrem's title changed from Vice President - Mine Operations and Power Delivery to Vice President - Mine Operations and Generation effective July 26, 2021
14. Not Applicable

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Line No.	Title of Account (a)	Ref. Page No. (b)	Current Year End of Quarter/Year Balance (c)	Prior Year End Balance 12/31 (d)
1	UtilityPlantAbstract UTILITY PLANT
2	UtilityPlant Utility Plant (101-106, 114)	200	691,551,720	668,005,038
3	ConstructionWorkInProgress Construction Work in Progress (107)	200	51,910,513	11,021,578
4	UtilityPlantAndConstructionWorkInProgress TOTAL Utility Plant (Enter Total of lines 2 and 3)		743,462,233	679,026,616
5	AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility (Less) Accum. Prov. for Depr. Amort. Depl. (108, 110, 111, 115)	200	149,728,570	146,669,863
6	UtilityPlantNet Net Utility Plant (Enter Total of line 4 less 5)		593,733,663	532,356,753
7	NuclearFuelInProcessOfRefinementConversionEnrichmentAndFabrication Nuclear Fuel in Process of Ref., Conv., Enrich., and Fab. (120.1)	202
8	NuclearFuelMaterialsAndAssembliesStockAccountMajorOnly Nuclear Fuel Materials and Assemblies-Stock Account (120.2)
9	NuclearFuelAssembliesInReactorMajorOnly Nuclear Fuel Assemblies in Reactor (120.3)
10	SpentNuclearFuelMajorOnly Spent Nuclear Fuel (120.4)
11	NuclearFuelUnderCapitalLeases Nuclear Fuel Under Capital Leases (120.6)
12	AccumulatedProvisionForAmortizationOfNuclearFuelAssemblies (Less) Accum. Prov. for Amort. of Nucl. Fuel Assemblies (120.5)	202
13	NuclearFuelNet Net Nuclear Fuel (Enter Total of lines 7-11 less 12)
14	UtilityPlantAndNuclearFuelNet Net Utility Plant (Enter Total of lines 6 and 13)		593,733,663	532,356,753
15	OtherElectricPlantAdjustments Utility Plant Adjustments (116)
16	GasStoredUndergroundNoncurrent Gas Stored Underground - Noncurrent (117)
17	OtherPropertyAndInvestmentsAbstract OTHER PROPERTY AND INVESTMENTS
18	NonutilityProperty Nonutility Property (121)
19	AccumulatedProvisionForDepreciationAndAmortizationOfNonutilityProperty (Less) Accum. Prov. for Depr. and Amort. (122)
20	InvestmentInAssociatedCompanies Investments in Associated Companies (123)
21	InvestmentInSubsidiaryCompanies Investment in Subsidiary Companies (123.1)	224
23	NoncurrentPortionOfAllowances Noncurrent Portion of Allowances	228
24	OtherInvestments Other Investments (124)
25	SinkingFunds Sinking Funds (125)
26	DepreciationFund Depreciation Fund (126)
27	AmortizationFundFederal Amortization Fund - Federal (127)
28	OtherSpecialFunds Other Special Funds (128)
29	SpecialFunds Special Funds (Non Major Only) (129)
30	DerivativeInstrumentAssetsLongTerm Long-Term Portion of Derivative Assets (175)
31	DerivativeInstrumentAssetsHedgesLongTerm Long-Term Portion of Derivative Assets - Hedges (176)
32	OtherPropertyAndInvestments TOTAL Other Property and Investments (Lines 18-21 and 23-31)
33	CurrentAndAccruedAssetsAbstract CURRENT AND ACCRUED ASSETS
34	CashAndWorkingFunds Cash and Working Funds (Non-major Only) (130)
35	Cash Cash (131)
36	SpecialDeposits Special Deposits (132-134)		1,430	2,319
37	WorkingFunds Working Fund (135)
38	TemporaryCashInvestments Temporary Cash Investments (136)
39	NotesReceivable Notes Receivable (141)
40	CustomerAccountsReceivable Customer Accounts Receivable (142)		7,025,408	7,065,745
41	OtherAccountsReceivable Other Accounts Receivable (143)		62,564	329,647
42	AccumulatedProvisionForUncollectibleAccountsCredit (Less) Accum. Prov. for Uncollectible Acct.-Credit (144)		37,924	66,253
43	NotesReceivableFromAssociatedCompanies Notes Receivable from Associated Companies (145)		666,045	2,365,138
44	AccountsReceivableFromAssociatedCompanies Accounts Receivable from Assoc. Companies (146)		7,701,337	10,610,631
45	FuelStock Fuel Stock (151)	227
46	FuelStockExpensesUndistributed Fuel Stock Expenses Undistributed (152)	227
47	Residuals Residuals (Elec) and Extracted Products (153)	227
48	PlantMaterialsAndOperatingSupplies Plant Materials and Operating Supplies (154)	227	8,426,993	7,419,580
49	Merchandise Merchandise (155)	227
50	OtherMaterialsAndSupplies Other Materials and Supplies (156)	227
51	NuclearMaterialsHeldForSale Nuclear Materials Held for Sale (157)	202/227
52	AllowanceInventoryAndWithheld Allowances (158.1 and 158.2)	228
53	NoncurrentPortionOfAllowances (Less) Noncurrent Portion of Allowances	228
54	StoresExpenseUndistributed Stores Expense Undistributed (163)	227	465,071	576,033
55	GasStoredCurrent Gas Stored Underground - Current (164.1)
56	LiquefiedNaturalGasStoredAndHeldForProcessing Liquefied Natural Gas Stored and Held for Processing (164.2-164.3)
57	Prepayments Prepayments (165)		1,345,521	1,398,670
58	AdvancesForGas Advances for Gas (166-167)
59	InterestAndDividendsReceivable Interest and Dividends Receivable (171)
60	RentsReceivable Rents Receivable (172)
61	AccruedUtilityRevenues Accrued Utility Revenues (173)		10,447,027	9,374,446
62	MiscellaneousCurrentAndAccruedAssets Miscellaneous Current and Accrued Assets (174)
63	DerivativeInstrumentAssets Derivative Instrument Assets (175)
64	DerivativeInstrumentAssetsLongTerm (Less) Long-Term Portion of Derivative Instrument Assets (175)
65	DerivativeInstrumentAssetsHedges Derivative Instrument Assets - Hedges (176)
66	DerivativeInstrumentAssetsHedgesLongTerm (Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176)
67	CurrentAndAccruedAssets Total Current and Accrued Assets (Lines 34 through 66)		36,103,472	39,075,956
68	DeferredDebitsAbstract DEFERRED DEBITS
69	UnamortizedDebtExpense Unamortized Debt Expenses (181)		1,098,146	1,185,402
70	ExtraordinaryPropertyLosses Extraordinary Property Losses (182.1)	230a
71	UnrecoveredPlantAndRegulatoryStudyCosts Unrecovered Plant and Regulatory Study Costs (182.2)	230b
72	OtherRegulatoryAssets Other Regulatory Assets (182.3)	232	28,427,891	24,911,178
73	PreliminarySurveyAndInvestigationCharges Prelim. Survey and Investigation Charges (Electric) (183)
74	PreliminaryNaturalGasSurveyAndInvestigationChargesAndOtherPreliminarySurveyAndInvestigationCharges Preliminary Natural Gas Survey and Investigation Charges 183.1)
75	OtherPreliminarySurveyAndInvestigationCharges Other Preliminary Survey and Investigation Charges (183.2)		2,181,298	2,173,672
76	ClearingAccounts Clearing Accounts (184)		231,536	610,457
77	TemporaryFacilities Temporary Facilities (185)
78	MiscellaneousDeferredDebits Miscellaneous Deferred Debits (186)	233	47,573,715	47,217,792
79	DeferredLossesFromDispositionOfUtilityPlant Def. Losses from Disposition of Utility Plt. (187)
80	ResearchDevelopmentAndDemonstrationExpenditures Research, Devel. and Demonstration Expend. (188)	352
81	UnamortizedLossOnReacquiredDebt Unamortized Loss on Reaquired Debt (189)		60,578	92,832
82	AccumulatedDeferredIncomeTaxes Accumulated Deferred Income Taxes (190)	234	16,680,632	12,924,774
83	UnrecoveredPurchasedGasCosts Unrecovered Purchased Gas Costs (191)
84	DeferredDebits Total Deferred Debits (lines 69 through 83)		96,253,796	89,116,107
85	AssetsAndOtherDebits TOTAL ASSETS (lines 14-16, 32, 67, and 84)		726,090,931	660,548,816

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Line No.	Title of Account (a)	Ref. Page No. (b)	Current Year End of Quarter/Year Balance (c)	Prior Year End Balance 12/31 (d)
1	ProprietaryCapitalAbstract PROPRIETARY CAPITAL
2	CommonStockIssued Common Stock Issued (201)	250	1	1
3	PreferredStockIssued Preferred Stock Issued (204)	250
4	CapitalStockSubscribed Capital Stock Subscribed (202, 205)
5	StockLiabilityForConversion Stock Liability for Conversion (203, 206)
6	PremiumOnCapitalStock Premium on Capital Stock (207)		66,143,590	66,143,590
7	OtherPaidInCapital Other Paid-In Capital (208-211)	253	94,960,875	91,960,875
8	InstallmentsReceivedOnCapitalStock Installments Received on Capital Stock (212)	252
9	DiscountOnCapitalStock (Less) Discount on Capital Stock (213)	254
10	CapitalStockExpense (Less) Capital Stock Expense (214)	254b
11	RetainedEarnings Retained Earnings (215, 215.1, 216)	118	88,518,887	74,883,553
12	UnappropriatedUndistributedSubsidiaryEarnings Unappropriated Undistributed Subsidiary Earnings (216.1)	118
13	ReacquiredCapitalStock (Less) Reaquired Capital Stock (217)	250
14	NoncorporateProprietorship Noncorporate Proprietorship (Non-major only) (218)
15	AccumulatedOtherComprehensiveIncome Accumulated Other Comprehensive Income (219)	122(a)(b)
16	ProprietaryCapital Total Proprietary Capital (lines 2 through 15)		249,623,353	232,988,019
17	LongTermDebtAbstract LONG-TERM DEBT
18	Bonds Bonds (221)	256	195,000,000	195,000,000
19	ReacquiredBonds (Less) Reaquired Bonds (222)	256
20	AdvancesFromAssociatedCompanies Advances from Associated Companies (223)	256
21	OtherLongTermDebt Other Long-Term Debt (224)	256
22	UnamortizedPremiumOnLongTermDebt Unamortized Premium on Long-Term Debt (225)
23	UnamortizedDiscountOnLongTermDebtDebit (Less) Unamortized Discount on Long-Term Debt-Debit (226)
24	LongTermDebt Total Long-Term Debt (lines 18 through 23)		195,000,000	195,000,000
25	OtherNoncurrentLiabilitiesAbstract OTHER NONCURRENT LIABILITIES
26	ObligationsUnderCapitalLeaseNoncurrent Obligations Under Capital Leases - Noncurrent (227)		3,790,610	3,863,349
27	AccumulatedProvisionForPropertyInsurance Accumulated Provision for Property Insurance (228.1)
28	AccumulatedProvisionForInjuriesAndDamages Accumulated Provision for Injuries and Damages (228.2)		37,360	45,668
29	AccumulatedProvisionForPensionsAndBenefits Accumulated Provision for Pensions and Benefits (228.3)		9,340,032	10,556,574
30	AccumulatedMiscellaneousOperatingProvisions Accumulated Miscellaneous Operating Provisions (228.4)			342,323
31	AccumulatedProvisionForRateRefunds Accumulated Provision for Rate Refunds (229)
32	LongTermPortionOfDerivativeInstrumentLiabilities Long-Term Portion of Derivative Instrument Liabilities
33	LongTermPortionOfDerivativeInstrumentLiabilitiesHedges Long-Term Portion of Derivative Instrument Liabilities - Hedges
34	AssetRetirementObligations Asset Retirement Obligations (230)		480,350	465,784
35	OtherNoncurrentLiabilities Total Other Noncurrent Liabilities (lines 26 through 34)		13,648,352	15,273,698
36	CurrentAndAccruedLiabilitiesAbstract CURRENT AND ACCRUED LIABILITIES
37	NotesPayable Notes Payable (231)
38	AccountsPayable Accounts Payable (232)		20,642,758	9,266,570
39	NotesPayableToAssociatedCompanies Notes Payable to Associated Companies (233)		93,708,231	61,035,203
40	AccountsPayableToAssociatedCompanies Accounts Payable to Associated Companies (234)		19,087,874	18,635,265
41	CustomerDeposits Customer Deposits (235)		957,777	1,075,115
42	TaxesAccrued Taxes Accrued (236)	262	1,342,914	1,410,245
43	InterestAccrued Interest Accrued (237)		1,546,318	1,561,176
44	DividendsDeclared Dividends Declared (238)
45	MaturedLongTermDebt Matured Long-Term Debt (239)			7,000,000
46	MaturedInterest Matured Interest (240)
47	TaxCollectionsPayable Tax Collections Payable (241)		967,726	933,917
48	MiscellaneousCurrentAndAccruedLiabilities Miscellaneous Current and Accrued Liabilities (242)		6,075,433	3,090,338
49	ObligationsUnderCapitalLeasesCurrent Obligations Under Capital Leases-Current (243)		94,913	87,503
50	DerivativesInstrumentLiabilities Derivative Instrument Liabilities (244)
51	LongTermPortionOfDerivativeInstrumentLiabilities (Less) Long-Term Portion of Derivative Instrument Liabilities
52	DerivativeInstrumentLiabilitiesHedges Derivative Instrument Liabilities - Hedges (245)
53	LongTermPortionOfDerivativeInstrumentLiabilitiesHedges (Less) Long-Term Portion of Derivative Instrument Liabilities-Hedges
54	CurrentAndAccruedLiabilities Total Current and Accrued Liabilities (lines 37 through 53)		144,423,944	104,095,332
55	DeferredCreditsAbstract DEFERRED CREDITS
56	CustomerAdvancesForConstruction Customer Advances for Construction (252)		5,796,271	2,780,775
57	AccumulatedDeferredInvestmentTaxCredits Accumulated Deferred Investment Tax Credits (255)	266	3,353	8,599
58	DeferredGainsFromDispositionOfUtilityPlant Deferred Gains from Disposition of Utility Plant (256)
59	OtherDeferredCredits Other Deferred Credits (253)	269	2,869,057	2,583,180
60	OtherRegulatoryLiabilities Other Regulatory Liabilities (254)	278	41,262,418	41,896,046
61	UnamortizedGainOnReacquiredDebt Unamortized Gain on Reaquired Debt (257)		157,479	236,219
62	AccumulatedDeferredIncomeTaxesAcceleratedAmortizationProperty Accum. Deferred Income Taxes-Accel. Amort.(281)	272
63	AccumulatedDeferredIncomeTaxesOtherProperty Accum. Deferred Income Taxes-Other Property (282)		68,186,936	62,599,416
64	AccumulatedDeferredIncomeTaxesOther Accum. Deferred Income Taxes-Other (283)		5,119,768	3,087,532
65	DeferredCredits Total Deferred Credits (lines 56 through 64)		123,395,282	113,191,767
66	LiabilitiesAndOtherCredits TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65)		726,090,931	660,548,816

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

STATEMENT OF INCOME
Quarterly Report in column (c) the current year to date balance. Column (c) equals the total of adding the data in column (g) plus the data in column (i) plus the data in column (k). Report in column (d) similar data for the previous year. This information is reported in the annual filing only. Enter in column (e) the balance for the reporting quarter and in column (f) the balance for the same three month period for the prior year. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in column (k) the quarter to date amounts for other utility function for the current year quarter. Report in column (h) the quarter to date amounts for electric utility function; in column (j) the quarter to date amounts for gas utility, and in column (l) the quarter to date amounts for other utility function for the prior year quarter. If additional columns are needed, place them in a footnote. Annual or Quarterly if applicable Do not report fourth quarter data in columns (e) and (f) Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility column in a similar manner to a utility department. Spread the amount(s) over Lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above. Use page 122 for important notes regarding the statement of income for any account thereof. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with respect to power or gas purchases. Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purchases, and a summary of the adjustments made to balance sheet, income, and expense accounts. If any notes appearing in the report to stockholders are applicable to the Statement of Income, such notes may be included at page 122. Enter on page 122 a concise explanation of only those changes in accounting methods made during the year which had an effect on net income, including the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this schedule.
Line No.	Title of Account (a)	(Ref.) Page No. (b)	Total Current Year to Date Balance for Quarter/Year (c)	Total Prior Year to Date Balance for Quarter/Year (d)	Current 3 Months Ended - Quarterly Only - No 4th Quarter (e)	Prior 3 Months Ended - Quarterly Only - No 4th Quarter (f)	Electric Utility Current Year to Date (in dollars) (g)	Electric Utility Previous Year to Date (in dollars) (h)	Gas Utiity Current Year to Date (in dollars) (i)	Gas Utility Previous Year to Date (in dollars) (j)	Other Utility Current Year to Date (in dollars) (k)	Other Utility Previous Year to Date (in dollars) (l)
1	UtilityOperatingIncomeAbstract UTILITY OPERATING INCOME
2	OperatingRevenues Operating Revenues (400)	300	190,671,721	177,967,056			190,671,721	177,967,056
3	OperatingExpensesAbstract Operating Expenses
4	OperationExpense Operation Expenses (401)	320	127,244,276	116,960,356			127,244,276	116,960,356
5	MaintenanceExpense Maintenance Expenses (402)	320	6,567,922	6,791,012			6,567,922	6,791,012
6	DepreciationExpense Depreciation Expense (403)	336	20,202,459	18,089,311			20,201,047	18,089,311
7	DepreciationExpenseForAssetRetirementCosts Depreciation Expense for Asset Retirement Costs (403.1)	336	15,662	5,962			15,662	5,962
8	AmortizationAndDepletionOfUtilityPlant Amort. & Depl. of Utility Plant (404-405)	336
9	AmortizationOfElectricPlantAcquisitionAdjustments Amort. of Utility Plant Acq. Adj. (406)	336
10	AmortizationOfPropertyLossesUnrecoveredPlantAndRegulatoryStudyCosts Amort. Property Losses, Unrecov Plant and Regulatory Study Costs (407)
11	AmortizationOfConversionExpenses Amort. of Conversion Expenses (407.2)
12	RegulatoryDebits Regulatory Debits (407.3)
13	RegulatoryCredits (Less) Regulatory Credits (407.4)
14	TaxesOtherThanIncomeTaxesUtilityOperatingIncome Taxes Other Than Income Taxes (408.1)	262	5,124,838	5,284,164			5,124,838	5,284,164
15	IncomeTaxesOperatingIncome Income Taxes - Federal (409.1)	262	1,038,795	289,803			1,038,795	289,803
16	IncomeTaxesUtilityOperatingIncomeOther Income Taxes - Other (409.1)	262
17	ProvisionsForDeferredIncomeTaxesUtilityOperatingIncome Provision for Deferred Income Taxes (410.1)	234, 272	27,377,749	9,601,900			27,377,749	9,601,900
18	ProvisionForDeferredIncomeTaxesCreditOperatingIncome (Less) Provision for Deferred Income Taxes-Cr. (411.1)	234, 272	25,497,927	7,691,875			25,497,927	7,691,875
19	InvestmentTaxCreditAdjustments Investment Tax Credit Adj. - Net (411.4)	266	5,246	9,574			5,246	9,574
20	GainsFromDispositionOfPlant (Less) Gains from Disp. of Utility Plant (411.6)
21	LossesFromDispositionOfServiceCompanyPlant Losses from Disp. of Utility Plant (411.7)
22	GainsFromDispositionOfAllowances (Less) Gains from Disposition of Allowances (411.8)
23	LossesFromDispositionOfAllowances Losses from Disposition of Allowances (411.9)
24	AccretionExpense Accretion Expense (411.10)		12,331	4,637			12,331	4,637
25	UtilityOperatingExpenses TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24)		160,003,269	149,325,696			160,001,857	149,325,696
27	NetUtilityOperatingIncome Net Util Oper Inc (Enter Tot line 2 less 25)		30,668,452	28,641,360			30,669,864	28,641,360
28	OtherIncomeAndDeductionsAbstract Other Income and Deductions
29	OtherIncomeAbstract Other Income
30	NonutilityOperatingIncomeAbstract Nonutilty Operating Income
31	RevenuesFromMerchandisingJobbingAndContractWork Revenues From Merchandising, Jobbing and Contract Work (415)		16,056	30,842
32	CostsAndExpensesOfMerchandisingJobbingAndContractWork (Less) Costs and Exp. of Merchandising, Job. & Contract Work (416)		21,003	20,229
33	RevenuesFromNonutilityOperations Revenues From Nonutility Operations (417)
34	ExpensesOfNonutilityOperations (Less) Expenses of Nonutility Operations (417.1)		17,194	13,400
35	NonoperatingRentalIncome Nonoperating Rental Income (418)
36	EquityInEarningsOfSubsidiaryCompanies Equity in Earnings of Subsidiary Companies (418.1)	119
37	InterestAndDividendIncome Interest and Dividend Income (419)		3,140,501	3,427,806
38	AllowanceForOtherFundsUsedDuringConstruction Allowance for Other Funds Used During Construction (419.1)		3,723	16,807
39	MiscellaneousNonoperatingIncome Miscellaneous Nonoperating Income (421)		28,950	23,382
40	GainOnDispositionOfProperty Gain on Disposition of Property (421.1)			107,115
41	OtherIncome TOTAL Other Income (Enter Total of lines 31 thru 40)		3,143,587	3,538,709
42	OtherIncomeDeductionsAbstract Other Income Deductions
43	LossOnDispositionOfProperty Loss on Disposition of Property (421.2)
44	MiscellaneousAmortization Miscellaneous Amortization (425)
45	Donations Donations (426.1)		53,141	132,373
46	LifeInsurance Life Insurance (426.2)
47	Penalties Penalties (426.3)		13,334
48	ExpendituresForCertainCivicPoliticalAndRelatedActivities Exp. for Certain Civic, Political & Related Activities (426.4)		36,011	36,334
49	OtherDeductions Other Deductions (426.5)		123,072	245,174
50	OtherIncomeDeductions TOTAL Other Income Deductions (Total of lines 43 thru 49)		225,558	413,881
51	TaxesApplicableToOtherIncomeAndDeductionsAbstract Taxes Applic. to Other Income and Deductions
52	TaxesOtherThanIncomeTaxesOtherIncomeAndDeductions Taxes Other Than Income Taxes (408.2)	262	1,567	1,765
53	IncomeTaxesFederal Income Taxes-Federal (409.2)	262
54	IncomeTaxesOther Income Taxes-Other (409.2)	262
55	ProvisionForDeferredIncomeTaxesOtherIncomeAndDeductions Provision for Deferred Inc. Taxes (410.2)	234, 272
56	ProvisionForDeferredIncomeTaxesCreditOtherIncomeAndDeductions (Less) Provision for Deferred Income Taxes-Cr. (411.2)	234, 272
57	InvestmentTaxCreditAdjustmentsNonutilityOperations Investment Tax Credit Adj.-Net (411.5)
58	InvestmentTaxCredits (Less) Investment Tax Credits (420)
59	TaxesOnOtherIncomeAndDeductions TOTAL Taxes on Other Income and Deductions (Total of lines 52-58)		1,567	1,765
60	NetOtherIncomeAndDeductions Net Other Income and Deductions (Total of lines 41, 50, 59)		2,916,462	3,123,063
61	InterestChargesAbstract Interest Charges
62	InterestOnLongTermDebt Interest on Long-Term Debt (427)		11,058,914	11,171,582
63	AmortizationOfDebtDiscountAndExpense Amort. of Debt Disc. and Expense (428)		87,256	94,220
64	AmortizationOfLossOnReacquiredDebt Amortization of Loss on Reaquired Debt (428.1)		32,253	42,518
65	AmortizationOfPremiumOnDebtCredit (Less) Amort. of Premium on Debt-Credit (429)		78,740	78,740
66	AmortizationOfGainOnReacquiredDebtCredit (Less) Amortization of Gain on Reaquired Debt-Credit (429.1)
67	InterestOnDebtToAssociatedCompanies Interest on Debt to Assoc. Companies (430)		3,162,722	2,581,358
68	OtherInterestExpense Other Interest Expense (431)		26,832	33,754
69	AllowanceForBorrowedFundsUsedDuringConstructionCredit (Less) Allowance for Borrowed Funds Used During Construction-Cr. (432)		339,916	592,329
70	NetInterestCharges Net Interest Charges (Total of lines 62 thru 69)		13,949,321	13,252,363
71	IncomeBeforeExtraordinaryItems Income Before Extraordinary Items (Total of lines 27, 60 and 70)		19,635,593	18,512,060
72	ExtraordinaryItemsAbstract Extraordinary Items
73	ExtraordinaryIncome Extraordinary Income (434)
74	ExtraordinaryDeductions (Less) Extraordinary Deductions (435)
75	NetExtraordinaryItems Net Extraordinary Items (Total of line 73 less line 74)
76	IncomeTaxesExtraordinaryItems Income Taxes-Federal and Other (409.3)	262
77	ExtraordinaryItemsAfterTaxes Extraordinary Items After Taxes (line 75 less line 76)
78	NetIncomeLoss Net Income (Total of line 71 and 77)		19,635,593	18,512,060

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

STATEMENT OF RETAINED EARNINGS
Do not report Lines 49-53 on the quarterly report. Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistributed subsidiary earnings for the year. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436-439 inclusive). Show the contra primary account affected in column (b). State the purpose and amount for each reservation or appropriation of retained earnings. List first Account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items, in that order. Show dividends for each class and series of capital stock. Show separately the State and Federal income tax effect of items shown for Account 439, Adjustments to Retained Earnings. Explain in a footnote the basis for determining the amount reserved or appropriated. If such reservation or appropriation is to be recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated. If any notes appearing in the report to stockholders are applicable to this statement, attach them at page 122.
Line No.	Item (a)	Contra Primary Account Affected (b)	Current Quarter/Year Year to Date Balance (c)	Previous Quarter/Year Year to Date Balance (d)
	UnappropriatedRetainedEarningsAbstract UNAPPROPRIATED RETAINED EARNINGS (Account 216)
1	UnappropriatedRetainedEarnings Balance-Beginning of Period		74,883,553	61,731,107
2	ChangesAbstract Changes
3	AdjustmentsToRetainedEarningsAbstract Adjustments to Retained Earnings (Account 439)
4	AdjustmentsToRetainedEarningsCreditAbstract Adjustments to Retained Earnings Credit
4.1	AdjustmentsToRetainedEarningsCredit Adjustments to Retained Earnings Credit
4.2	AdjustmentsToRetainedEarningsCredit Equity earnings in Subsidiary
4.3	AdjustmentsToRetainedEarningsCredit
4.4	AdjustmentsToRetainedEarningsCredit
4.5	AdjustmentsToRetainedEarningsCredit
4.6	AdjustmentsToRetainedEarningsCredit
9	AdjustmentsToRetainedEarningsCredit TOTAL Credits to Retained Earnings (Acct. 439)
10	AdjustmentsToRetainedEarningsDebitAbstract Adjustments to Retained Earnings Debit
10.1	AdjustmentsToRetainedEarningsDebit
10.2	AdjustmentsToRetainedEarningsDebit
10.3	AdjustmentsToRetainedEarningsDebit Adjustments to Retained Earnings Debit
10.4	AdjustmentsToRetainedEarningsDebit Cumulative effect of ASU 2018-19, CECL adoption			13,939
10.5	AdjustmentsToRetainedEarningsDebit Dividend to parent company		6,000,259	5,000,000
10.6	AdjustmentsToRetainedEarningsDebit Transfer of net assets to Black Hills Wyoming Gas, LLC			345,675
15	AdjustmentsToRetainedEarningsDebit TOTAL Debits to Retained Earnings (Acct. 439)		6,000,259	5,359,614
16	BalanceTransferredFromIncome Balance Transferred from Income (Account 433 less Account 418.1)		19,635,593	18,512,060
17	AppropriationsOfRetainedEarningsAbstract Appropriations of Retained Earnings (Acct. 436)
22	AppropriationsOfRetainedEarnings TOTAL Appropriations of Retained Earnings (Acct. 436)		0	0
23	DividendsDeclaredPreferredStockAbstract Dividends Declared-Preferred Stock (Account 437)
29	DividendsDeclaredPreferredStock TOTAL Dividends Declared-Preferred Stock (Acct. 437)		0	0
30	DividendsDeclaredCommonStockAbstract Dividends Declared-Common Stock (Account 438)
36	DividendsDeclaredCommonStock TOTAL Dividends Declared-Common Stock (Acct. 438)		0	0
37	TransfersFromUnappropriatedUndistributedSubsidiaryEarnings Transfers from Acct 216.1, Unapprop. Undistrib. Subsidiary Earnings
38	UnappropriatedRetainedEarnings Balance - End of Period (Total 1,9,15,16,22,29,36,37)		88,518,887	74,883,553
39	AppropriatedRetainedEarningsAbstract APPROPRIATED RETAINED EARNINGS (Account 215)
45	AppropriatedRetainedEarnings TOTAL Appropriated Retained Earnings (Account 215)		0	0
	AppropriatedRetainedEarningsAmortizationReserveFederalAbstract APPROP. RETAINED EARNINGS - AMORT. Reserve, Federal (Account 215.1)
46	AppropriatedRetainedEarningsAmortizationReserveFederal TOTAL Approp. Retained Earnings-Amort. Reserve, Federal (Acct. 215.1)
47	AppropriatedRetainedEarningsIncludingReserveAmortization TOTAL Approp. Retained Earnings (Acct. 215, 215.1) (Total 45,46)		0	0
48	RetainedEarnings TOTAL Retained Earnings (Acct. 215, 215.1, 216) (Total 38, 47) (216.1)		88,518,887	74,883,553
	UnappropriatedUndistributedSubsidiaryEarningsAbstract UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account Report only on an Annual Basis, no Quarterly)
49	UnappropriatedUndistributedSubsidiaryEarnings Balance-Beginning of Year (Debit or Credit)
50	EquityInEarningsOfSubsidiaryCompanies Equity in Earnings for Year (Credit) (Account 418.1)
51	DividendsReceived (Less) Dividends Received (Debit)
52	ChangesUnappropriatedUndistributedSubsidiaryEarningsCredits TOTAL other Changes in unappropriated undistributed subsidiary earnings for the year
53	UnappropriatedUndistributedSubsidiaryEarnings Balance-End of Year (Total lines 49 thru 52)

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

STATEMENT OF CASH FLOWS
Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as investments, fixed assets, intangibles, etc. Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet. Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid. Investing Activities: Include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost.
Line No.	Description (See Instructions No.1 for explanation of codes) (a)	Current Year to Date Quarter/Year (b)	Previous Year to Date Quarter/Year (c)
1	NetCashFlowFromOperatingActivitiesAbstract Net Cash Flow from Operating Activities
2	NetIncomeLoss Net Income (Line 78(c) on page 117)	19,635,593	18,512,060
3	NoncashChargesCreditsToIncomeAbstract Noncash Charges (Credits) to Income:
4	DepreciationAndDepletion Depreciation and Depletion	20,218,121	18,095,273
5	NoncashAdjustmentsToCashFlowsFromOperatingActivities Amortization of (Specify) (footnote details)
5.1	NoncashAdjustmentsToCashFlowsFromOperatingActivitiesDescription Accretion of Asset Retirement Obligation	12,331	4,637
8	DeferredIncomeTaxesNet Deferred Income Taxes (Net)	1,879,822	1,910,025
9	InvestmentTaxCreditAdjustmentsNet Investment Tax Credit Adjustment (Net)	5,246	9,574
10	NetIncreaseDecreaseInReceivablesOperatingActivities Net (Increase) Decrease in Receivables	4,588,361	2,340,180
11	NetIncreaseDecreaseInInventoryOperatingActivities Net (Increase) Decrease in Inventory	896,451	915,786
12	NetIncreaseDecreaseInAllowancesInventoryOperatingActivities Net (Increase) Decrease in Allowances Inventory
13	NetIncreaseDecreaseInPayablesAndAccruedExpensesOperatingActivities Net Increase (Decrease) in Payables and Accrued Expenses	1,745,369	6,641,905
14	NetIncreaseDecreaseInOtherRegulatoryAssetsOperatingActivities Net (Increase) Decrease in Other Regulatory Assets	2,983,700	3,853,391
15	NetIncreaseDecreaseInOtherRegulatoryLiabilitiesOperatingActivities Net Increase (Decrease) in Other Regulatory Liabilities
16	AllowanceForOtherFundsUsedDuringConstructionOperatingActivities (Less) Allowance for Other Funds Used During Construction	3,723	16,807
17	UndistributedEarningsFromSubsidiaryCompaniesOperatingActivities (Less) Undistributed Earnings from Subsidiary Companies
18	OtherAdjustmentsToCashFlowsFromOperatingActivities Other (provide details in footnote):
18.1	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription Other (details provided in footnote):
18.2	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription Bad debt expense	150,856	327,159
18.3	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription Deferred financing cost amortization	40,770	136,737
18.4	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription Employee benefit plan expense	477,110	349,774
18.5	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription Contributions to defined benefit pension plan		167,000
18.6	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription Non-cash charges to income offset in regulatory assets and liabilities	269,705	272,757
18.7	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription Changes in other current and non-current assets	578,511	660,188
18.8	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription Changes in other current and non-current liabilities	2,306,991	1,529,537
18.9	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription Net Increase (Decrease in due to/from related parties
22	NetCashFlowFromOperatingActivities Net Cash Provided by (Used in) Operating Activities (Total of Lines 2 thru 21)	46,325,434	27,887,118
24	CashFlowsFromInvestmentActivitiesAbstract Cash Flows from Investment Activities:
25	ConstructionAndAcquisitionOfPlantIncludingLandAbstract Construction and Acquisition of Plant (including land):
26	GrossAdditionsToUtilityPlantLessNuclearFuelInvestingActivities Gross Additions to Utility Plant (less nuclear fuel)	68,669,189	67,395,672
27	GrossAdditionsToNuclearFuelInvestingActivities Gross Additions to Nuclear Fuel
28	GrossAdditionsToCommonUtilityPlantInvestingActivities Gross Additions to Common Utility Plant
29	GrossAdditionsToNonutilityPlantInvestingActivities Gross Additions to Nonutility Plant
30	AllowanceForOtherFundsUsedDuringConstructionInvestingActivities (Less) Allowance for Other Funds Used During Construction	339,916	592,329
31	OtherConstructionAndAcquisitionOfPlantInvestmentActivities Other (provide details in footnote):
31.1	OtherConstructionAndAcquisitionOfPlantInvestmentActivitiesDescription Other (provide details in footnote):
31.2	OtherConstructionAndAcquisitionOfPlantInvestmentActivitiesDescription Cost of removal net of salvage	64,615	133,053
34	CashOutflowsForPlant Cash Outflows for Plant (Total of lines 26 thru 33)	68,944,490	68,121,054
36	AcquisitionOfOtherNoncurrentAssets Acquisition of Other Noncurrent Assets (d)
37	ProceedsFromDisposalOfNoncurrentAssets Proceeds from Disposal of Noncurrent Assets (d)
39	InvestmentsInAndAdvancesToAssociatedAndSubsidiaryCompanies Investments in and Advances to Assoc. and Subsidiary Companies
40	ContributionsAndAdvancesFromAssociatedAndSubsidiaryCompanies Contributions and Advances from Assoc. and Subsidiary Companies
41	DispositionOfInvestmentsInAndAdvancesToAssociatedAndSubsidiaryCompaniesAbstract Disposition of Investments in (and Advances to)
42	DispositionOfInvestmentsInAndAdvancesToAssociatedAndSubsidiaryCompanies Disposition of Investments in (and Advances to) Associated and Subsidiary Companies
44	PurchaseOfInvestmentSecurities Purchase of Investment Securities (a)
45	ProceedsFromSalesOfInvestmentSecurities Proceeds from Sales of Investment Securities (a)
46	LoansMadeOrPurchased Loans Made or Purchased
47	CollectionsOnLoans Collections on Loans
49	NetIncreaseDecreaseInReceivablesInvestingActivities Net (Increase) Decrease in Receivables
50	NetIncreaseDecreaseInInventoryInvestingActivities Net (Increase) Decrease in Inventory
51	NetIncreaseDecreaseInAllowancesHeldForSpeculationInvestingActivities Net (Increase) Decrease in Allowances Held for Speculation
52	NetIncreaseDecreaseInPayablesAndAccruedExpensesInvestingActivities Net Increase (Decrease) in Payables and Accrued Expenses
53	OtherAdjustmentsToCashFlowsFromInvestmentActivities Other (provide details in footnote):
53.1	OtherAdjustmentsToCashFlowsFromInvestmentActivitiesDescription Other (provide details in footnote):
57	CashFlowsProvidedFromUsedInInvestmentActivities Net Cash Provided by (Used in) Investing Activities (Total of lines 34 thru 55)	68,944,490	68,121,054
59	CashFlowsFromFinancingActivitiesAbstract Cash Flows from Financing Activities:
60	ProceedsFromIssuanceAbstract Proceeds from Issuance of:
61	ProceedsFromIssuanceOfLongTermDebtFinancingActivities Long-Term Debt (b)
62	ProceedsFromIssuanceOfPreferredStockFinancingActivities Preferred Stock
63	ProceedsFromIssuanceOfCommonStockFinancingActivities Common Stock
64	OtherAdjustmentsToCashFlowsFromFinancingActivities Other (provide details in footnote):
64.1	OtherAdjustmentsToCashFlowsFromFinancingActivitiesDescription Other (provide details in footnote):
64.2	OtherAdjustmentsToCashFlowsFromFinancingActivitiesDescription Cash distribution to member
66	NetIncreaseInShortTermDebt Net Increase in Short-Term Debt (c)
67	OtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities Other (provide details in footnote):
67.1	DescriptionForOtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities Other (provide details in footnote):
67.2	DescriptionForOtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities Contribution from Parent		26,000,000
67.3	DescriptionForOtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities Net Borrowings of Notes Payable to Parent	12,300,000	38,500,000
67.4	DescriptionForOtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities Net Borrowings from Money Pool	20,318,426	0
70	CashProvidedByOutsideSources Cash Provided by Outside Sources (Total 61 thru 69)	32,618,426	64,500,000
72	PaymentsForRetirementAbstract Payments for Retirement of:
73	PaymentsForRetirementOfLongTermDebtFinancingActivities Long-term Debt (b)	7,000,000
74	PaymentsForRetirementOfPreferredStockFinancingActivities Preferred Stock
75	PaymentsForRetirementOfCommonStockFinancingActivities Common Stock
76	OtherRetirementsOfBalancesImpactingCashFlowsFromFinancingActivities Other (provide details in footnote):
76.1	DescriptionOfOtherRetirementsImpactingCashFlowsFromFinancingActivities Other (provide details in footnote):
76.2	DescriptionOfOtherRetirementsImpactingCashFlowsFromFinancingActivities Net Payments to Money Pool		24,291,439
76.3	DescriptionOfOtherRetirementsImpactingCashFlowsFromFinancingActivities Dividend to Parent	3,000,259
78	NetDecreaseInShortTermDebt Net Decrease in Short-Term Debt (c)
80	DividendsOnPreferredStock Dividends on Preferred Stock
81	DividendsOnCommonStock Dividends on Common Stock
83	CashFlowsProvidedFromUsedInFinancingActivities Net Cash Provided by (Used in) Financing Activities (Total of lines 70 thru 81)	22,618,167	40,208,561
85	NetIncreaseDecreaseInCashAndCashEquivalentsAbstract Net Increase (Decrease) in Cash and Cash Equivalents
86	NetIncreaseDecreaseInCashAndCashEquivalents Net Increase (Decrease) in Cash and Cash Equivalents (Total of line 22, 57 and 83)	889	25,375
88	CashAndCashEquivalents Cash and Cash Equivalents at Beginning of Period	2,319	27,694
90	CashAndCashEquivalents Cash and Cash Equivalents at End of Period	1,430	2,319

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

NOTES TO FINANCIAL STATEMENTS

Use the space below for important notes regarding the Balance Sheet, Statement of Income for the year, Statement of Retained Earnings for the year, and Statement of Cash Flows, or any account thereof. Classify the notes according to each basic statement, providing a subheading for each statement except where a note is applicable to more than one statement.
Furnish particulars (details) as to any significant contingent assets or liabilities existing at end of year, including a brief explanation of any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount, or of a claim for refund of income taxes of a material amount initiated by the utility. Give also a brief explanation of any dividends in arrears on cumulative preferred stock.
For Account 116, Utility Plant Adjustments, explain the origin of such amount, debits and credits during the year, and plan of disposition contemplated, giving references to Cormmission orders or other authorizations respecting classification of amounts as plant adjustments and requirements as to disposition thereof.
Where Accounts 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an explanation, providing the rate treatment given these items. See General Instruction 17 of the Uniform System of Accounts.
Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by such restrictions.
If the notes to financial statements relating to the respondent company appearing in the annual report to the stockholders are applicable and furnish the data required by instructions above and on pages 114-121, such notes may be included herein.
For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted.
For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though a significant change since year end may not have occurred.
Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable and furnish the data required by the above instructions, such notes may be included herein.

(1) BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Business Description

Cheyenne Light, Fuel and Power Company, doing business as Black Hills Energy (“Wyoming Electric”, the “Company,” “we,” “us,” or “our”) is a regulated electric utility serving customers in Cheyenne, Wyoming and vicinity. We are a wholly-owned subsidiary of Black Hills Corporation ("BHC" or "Parent"), a public registrant listed on the New York Stock Exchange.

On July 1, 2019, the Company completed a legal restructuring of its natural gas utility operations based on approval from the Wyoming Public Service Commission (Docket No. 30003-81-GA-19). Prior to July 1, 2019, Cheyenne Light, Fuel and Power Company and Subsidiaries (Black Hills Northwest Wyoming Gas Utility Company, LLC and Black Hills Shoshone Pipeline, LLC), doing business as Wyoming Electric and Wyoming Gas, was a combination electric and gas public utility. Following the legal restructuring of these entities under common control of BHC, Cheyenne Light, Fuel and Power Company provides electric utility service only.

Basis of Presentation

The financial statements were prepared in accordance with the accounting requirements of the Federal Energy Regulatory Commission (FERC) as set forth in its applicable Uniform System of Accounts and published accounting releases, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Additionally, these requirements differ from GAAP related to the presentation of certain items discussed below. The Company’s notes to the financial statements are prepared in conformity with GAAP. Accordingly, certain footnotes are not reflective of the Company’s FERC basis financial statements contained herein.

Financial Statement Presentation and Basis of Accounting

The financial statements are presented on the basis of the accounting requirements of FERC as set forth in its applicable Uniform System of Accounts and this report differs from GAAP. The significant differences consist of the following:

•The accumulated reserve for estimated removal costs is included in the accumulated provision for depreciation for FERC reporting. For GAAP reporting it is reported as a regulatory liability.

•Deferred financing costs are presented in deferred debits on the balance sheet for FERC reporting. For GAAP reporting, these are presented net within long-term debt.

•Unbilled revenue is presented in Accrued Utility Revenues for FERC reporting and presented in Accounts Receivable for GAAP reporting.

•Accumulated deferred tax assets and liabilities are classified in the balance sheet as gross deferred debits and credits, respectively, while GAAP presentation reflects either a net deferred asset or liability.

•Deficient and excess deferred income taxes, which represent the revaluation of the regulated utilities' deferred tax assets and liabilities due to the passage of the Tax Cuts and Jobs Act (TCJA), are classified as gross regulatory assets and liabilities, respectively, for FERC reporting. GAAP presentation reflects either a net regulatory asset or liability.

•Uncertain tax positions related to temporary differences are classified in the Balance Sheets within the deferred tax accounts in accordance with regulatory treatment, as compared to other noncurrent liabilities for GAAP purposes. In addition, interest related to uncertain tax positions is recognized in interest expense in accordance with regulatory treatment, as compared to income tax expense for GAAP purposes.

•For FERC reporting, regulatory assets and liabilities are classified as noncurrent deferred debits and credits, respectively, while GAAP classifies regulatory assets and liabilities as current and noncurrent.

•Various revenues and expenses are presented as other income and income deductions for the FERC presentation and reported as operating income and expense for the GAAP presentation.

•Only the service cost component of net periodic pension and post-retirement benefit costs can be capitalized for GAAP reporting. However, all cost components of net periodic pension and post-retirement benefit costs are eligible for capitalization under FERC regulations.

•Capital and operating leases are both classified as capital leases on the balance sheet for FERC reporting. For GAAP reporting, these are presented separately.

•Goodwill (plant acquisition adjustments) is included within utility plant for FERC reporting, but is presented as other non-current assets for GAAP reporting.

Use of Estimates

The preparation of financial statements in conformity with FERC requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Changes in facts and circumstances or additional information may result in revised estimates and actual results could differ materially from those estimates.

COVID-19 Pandemic

In March 2020, the World Health Organization categorized COVID-19 as a pandemic and the President of the United States declared the outbreak a national emergency. The U.S. government has deemed electric utilities to be a critical infrastructure sector that provide essential services during this emergency. As a provider of essential services, the Company has an obligation to provide services to our customers. The Company remains focused on protecting the health of our customers, employees and the communities in which we operate while assuring the continuity of our business operations.

The Company’s Financial Statements reflect estimates and assumptions made by management that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the Financial Statements and reported amounts of revenue and expenses during the reporting periods presented. The Company considered the impacts of COVID-19 on the assumptions and estimates used and determined that, for the year ended December 31, 2021, there were no material adverse impacts on the Company’s results of operations.

Cash and Cash Equivalents and Restricted Cash

We consider all highly liquid investments with an original maturity of three months or less to be cash and cash equivalents. As of December 31, 2021 and 2020, we have no cash or cash equivalents. We maintain cash accounts for various specified purposes, which are classified as special deposits.

Revenue Recognition

Revenue is recognized in an amount that reflects the consideration we expect to receive in exchange for goods or services, when control of the promised goods or services is transferred to our customers. Our primary types of revenue contracts are:

•Regulated natural gas and electric utility services tariffs - Our regulated operations provide services to regulated customers under tariff rates, charges, terms and conditions of service, and prices determined by the jurisdictional regulators designated for our service territories. Our regulated services primarily encompass single performance obligations for delivery of commodity electricity and electric transmission services. These service revenues are variable based on quantities delivered, influenced by seasonal business and weather patterns. Tariffs are only permitted to be changed through a rate-setting process involving the state or federal regulatory commissions to establish contractual rates between the utility and its customers. All of our regulated utility sales are subject to regulatory-approved tariffs.

•Power sales agreements - We have long-term renewable energy sales agreements with Black Hills Power for the sale of power from Duke Energy’s Happy Jack and Silver Sage wind sites, for which we have purchase power agreements. The pricing for these arrangements is included in the executed contracts, reflecting the standalone selling price, and is variable based on energy delivered.

The majority of the our revenue contracts are based on variable quantities delivered; any fixed consideration contracts with an expected duration of one year or more are immaterial to our revenues. Variable consideration constraints in the form of discounts, rebates, credits, price concessions, incentives, performance bonuses, penalties or other similar items are not material for our revenue contracts. We are the principal in our revenue contracts, as we have control over the services prior to those services being transferred to the customer.

Revenue Not in Scope of ASC 606

Other revenues included in the table in Note 2 include our revenue accounted for under separate accounting guidance, including alternative revenue programs revenue under ASC 980, Regulated Operations.

Significant Judgments and Estimates

Unbilled Revenue

To the extent that deliveries have occurred but a bill has not been issued, the Company accrues an estimate of the revenue since the latest billing. This estimate is calculated based on several factors including billings through the last billing cycle in a month and prices in effect in our jurisdictions. Each month the estimated unbilled revenue amounts are trued-up and recorded in Accrued Utility Revenues on the accompanying Balance Sheets.

Contract Balances

The nature of our primary revenue contracts provides an unconditional right to consideration upon service delivery; therefore, no customer contract assets or liabilities exist. The unconditional right to consideration is represented by the balance in our Accounts receivable and is further discussed below.

Accounts Receivable and Allowance for Credit Losses

Accounts receivable consists of sales to residential, commercial, industrial, municipal and other customers all of which do not bear interest. These accounts receivable are stated at billed amounts net of allowance for credit losses.

We maintain an allowance for credit losses which reflects our estimate of uncollectible trade receivables. We regularly review our trade receivable allowances by considering such factors as historical experience, credit worthiness, the age of the receivable balances and current economic conditions that may affect collectibility.

In specific cases where we are aware of a customer's inability or reluctance to pay, we record an allowance for credit losses to reduce the net receivable balance to the amount we reasonably expect to collect. However, if circumstances change, our estimate of the recoverability of accounts receivable could be affected. Circumstances which could affect our estimates include, but are not limited to, customer credit issues, expected losses, the level of commodity prices, customer deposits and general economic conditions. Accounts are written off once they are deemed to be uncollectible or the time allowed for dispute under the contract has expired.

Changes to allowance for credit losses for the years ended December 31, were as follows (in thousands):


Description	Balance at beginning of year		Additions charged to costs and expenses		Recoveries and Other Additions		Write-offs and Other Deductions		Balance at end of year
	(in thousands)
Allowance for credit losses (Account 144):
2021	$	66	$	151	$	199	$	(378)	$	38
2020	$	51	$	327	$	176	$	(488)	$	66

Concentration Risk

We have a concentration of credit risk, as our electric utility has an industrial customer that accounted for approximately 28% and 22% of our total revenue for the years ending December 31, 2021 and 2020, respectively.

Materials, Supplies and Fuel

Materials, supplies and fuel used for construction, operation and maintenance purposes are recorded using the weighted-average cost method.

Deferred Financing Costs

Deferred financing costs include loan origination fees, underwriter fees, legal fees and other costs directly attributable to the issuance of debt. Deferred financing costs are amortized over the estimated useful life of the related debt. Deferred financing costs are presented on the balance sheet within Deferred Debits - Unamortized Debt Expenses (181). See additional information in Note 5.

Regulatory Accounting

Our regulated operations are subject to cost-of-service regulation and earnings oversight from federal and state regulatory commissions. We account for income and expense items in accordance with accounting standards for regulated operations:

•Certain costs, which would otherwise be charged to expense or OCI, are deferred as regulatory assets based on the expected ability to recover the costs in future rates.

•Certain credits, which would otherwise be reflected as income or OCI, are deferred as regulatory liabilities based on the expectation the amounts will be returned to customers in future rates, or because the amounts were collected in rates prior to the costs being incurred

Management continually assesses the probability of future recoveries and obligations associated with regulatory assets and liabilities. Factors such as the current regulatory environment, recently issued rate orders, and historical precedents are considered. As a result, we believe that the accounting prescribed under rate-based regulation remains appropriate and our regulatory assets are probable of recovery in current rates or in future rate proceedings.

If changes in the regulatory environment occur, we may no longer be eligible to apply this accounting treatment, and may be required to eliminate regulatory assets and liabilities from our balance sheet. Such changes could adversely affect our results of operations, financial position or cash flows.

As of December 31, 2021 and 2020, we had total regulatory assets of $28 million and $25 million, respectively, and total regulatory liabilities of $41 million and $42 million, respectively. See Note 7 for further information.

Property, Plant and Equipment

Additions to property, plant and equipment are recorded at cost. Included in the cost of regulated construction projects is AFUDC, when applicable, which represents the approximate composite cost of borrowed funds and a return on equity used to finance a regulated utility project. We also capitalize interest, when applicable, on undeveloped leasehold costs. In addition, asset retirement costs associated with tangible long-lived regulated utility assets are recognized as liabilities with an increase to the carrying amounts of the related long-lived regulated utility assets in the period incurred. The amounts capitalized are included in Utility plant on the accompanying Balance Sheets.

Third parties reimburse the us for all or a portion of expenditures for certain capital projects. Such contributions in aid of construction costs (CIAC) are recorded as a reduction to Property, plant, and equipment on the accompanying Balance Sheets.

The cost of regulated utility property, plant and equipment retired, or otherwise disposed of in the ordinary course of business, less salvage plus retirement costs, is charged to accumulated depreciation. At the time of such retirement, the accumulated provision for depreciation is charged with the original cost of the property retired and also for the net cost of removal. The amounts capitalized are included in Property, plant and equipment on the accompanying Balance Sheets.

Property, plant and equipment is tested for impairment when it is determined that the carrying value of the assets may not be recoverable. A loss is recognized in the current period if it becomes probable that part of a cost of a plant under construction or recently completed plant will be disallowed for recovery from customers and a reasonable estimate of the disallowance can be made. For investments in property, plant and equipment that are abandoned and not expected to go into service, incurred costs and related deferred tax amounts are compared to the discounted estimated future rate recovery, and a loss is recognized, if necessary. No impairment loss was recorded during the years ended December 31, 2021 and 2020.

Depreciation provisions for regulated electric property, plant and equipment are computed on a straight-line basis using an annual composite rate of 2.5% and 2.3% in 2021 and 2020, respectively.

See Note 3 for additional information.

Plant Acquisition Adjustments

Plant acquisition adjustments with indefinite lives are not amortized, but the carrying values are reviewed upon an indicator of impairment or at least annually.

Plant acquisition adjustments relate to our acquisition by BHC and represents the final purchase allocation of the cost of the investment over the book value of the underlying net assets acquired. We perform an impairment test on an annual basis or upon the occurrence of events or changes in circumstances that indicate that the asset might be impaired. Our annual impairment testing date is as of October 1, which aligns our testing date with our financial planning process. No impairment loss was recorded during 2021 or 2020.

As of December 31, 2021 and 2020, our plant acquisition adjustments balance was $2.9 million.

Fair Value Measurements

We use the following fair value hierarchy for determining inputs for our financial instruments. Our assets and liabilities for financial instruments are classified and disclosed in one of the following fair value categories:

Level 1 — Unadjusted quoted prices available in active markets that are accessible at the measurement date for identical unrestricted assets or liabilities. Level 1 instruments primarily consist of highly liquid and actively traded financial instruments with quoted pricing information on an ongoing basis.

Level 2 — Pricing inputs include quoted prices for identical or similar assets and liabilities in active markets other than quoted prices in Level 1, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability and inputs that are derived principally from or corroborated by observable market data by correlation or other means.

Level 3 — Pricing inputs are generally less observable from objective sources. These inputs reflect management’s best estimate of fair value using its own assumptions about the assumptions a market participant would use in pricing the asset or liability.

Assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Our assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the placement within the fair value hierarchy levels. We record transfers, if necessary, between levels at the end of the reporting period for all of our financial instruments.

Transfers into Level 3, if any, occur when significant inputs used to value the derivative instruments become less observable, such as a significant decrease in the frequency and volume in which the instrument is traded, negatively impacting the availability of observable pricing inputs. Transfers out of Level 3, if any, occur when the significant inputs become more observable, such as when the time between the valuation date and the delivery date of a transaction becomes shorter, positively impacting the availability of observable pricing inputs. We currently do not have any Level 3 investments.

Additional information on fair value measurements is included in Notes 6 and 10.

Income Taxes

We file a federal income tax return with other members of the Parent’s consolidated group. For financial statement purposes, federal income taxes are allocated to the individual companies based on amounts calculated on a separate return basis.

The Company uses the asset and liability method in accounting for income taxes. Under the asset and liability method, deferred income taxes are recognized at currently enacted income tax rates, to reflect the tax effect of temporary differences between the financial and tax basis of assets and liabilities as well as operating loss and tax credit carryforwards. Such temporary differences are the result of provisions in the income tax law that either require or permit certain items to be reported on the income tax return in a different period than they are reported in the financial statements.

We use the deferral method of accounting for investment tax credits as allowed by our rate-regulated jurisdictions. Such a method results in the investment tax credit being amortized as a reduction of income tax expense over the useful lives of the related property that gave rise to the credit.

We recognize interest income or interest expense and penalties related to income tax matters in Other interest expense on the Statements of Income.

We account for uncertainty in income taxes recognized in the financial statements in accordance with the accounting standards for income taxes. The unrecognized tax benefit is classified within deferred tax accounts in accordance with regulatory treatment on the accompanying Balance Sheets. See Note 9 for additional information.

Recently Issued Accounting Standards

Facilitation of the Effects of Reference Rate Reform on Financial Reporting, ASU 2020-04

In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which was subsequently amended by ASU 2021-01. The standard provides relief for companies preparing for discontinuation of interest rates, such as LIBOR, and allows optional expedients and exceptions for applying GAAP to contracts, hedging relationships and other transactions affected by reference rate reform if certain criteria are met. The amendments in this update are elective and are effective upon the ASU issuance through December 31, 2022. We are currently evaluating if we will apply the optional guidance as we assess the impact of the discontinuance of LIBOR on our current arrangements and the potential impact on our financial position, results of operations and cash flows.

(2) REVENUE

The following table depicts the disaggregation of revenue, including intercompany revenue, from contracts with customers by customer type and timing of revenue recognition. Sales tax and other similar taxes are excluded from revenues.


	Year ended December 31,
	2021		2020
	(in thousands)
Customer types:
Retail	$	179,698	$	166,145

Market - Off-system sales (Electric)	6,929		8,035
Transmission/Other	1,809		2,107
Transportation (Natural gas)	—		—
Revenue from contracts with customers	188,436		176,287
Other revenues	2,252		1,711
Total revenues	$	190,688	$	177,998

Timing of revenue recognition:
Services transferred over time	$	188,436	$	176,287
Revenue from contracts with customers	$	188,436	$	176,287

(3) PROPERTY PLANT AND EQUIPMENT

Property, plant and equipment at December 31 consisted of the following (dollars in thousands):


	FERC Accounts			2021 Weighted Average Useful Life (in years)			2020 Weighted Average Useful Life (in years)	Lives (in years)
		2021			2020			Minimum	Maximum
Electric plant:
Production		$	347,342	46	$	339,322	46	40	55
Transmission		68,061		43	63,254		44	40	70
Electric distribution		235,197		46	225,735		46	15	70
General		33,197		31	31,961		32	3	75
Plant acquisition adjustment (a)		2,934		N/A	2,934		N/A
Operating lease assets		4,821			4,799
Total plant-in-service	101-106,114	691,552			668,005
Construction work in progress	107	51,911			11,022
Total plant		743,463			679,027
Less accumulated depreciation		(149,729)			(146,670)
Total net of accumulated depreciation	108,110,111,115	$	593,734		$	532,357

____________________

(a) The plant acquisition adjustment relates to our acquisition by BHC and is included in rate base. See Note 1 for additional information.

(4) JOINTLY OWNED FACILITIES

Our financial statements include our share of the jointly-owned facilities described below. Our share of the facilities’ expenses are reflected in the appropriate categories of operating expense in the Statements of Income. Each owner of the facility is responsible for financing its investment in the jointly-owned facilities.

Cheyenne Prairie

Cheyenne Prairie, a 140 MW natural-gas fired power generation facility, was placed into commercial operations on October 1, 2014. The facility includes one simple-cycle 40 MW combustion turbine that we wholly own, and one combined-cycle 100 MW unit that we jointly own with Black Hills Power. We own 42 MW, and Black Hills Power owns 58 MW of this combined-cycle unit. Black Hills Service Company (BHSC) is responsible for plant operations. We are committed to pay our proportionate share of the additions, replacements and operating and maintenance expenses.

Corriedale

Corriedale, a 52.5 MW wind farm near Cheyenne, Wyoming, was placed into commercial operation on November 30, 2020. This wind farm serves as the dedicated wind energy supply for Renewable Ready customers in South Dakota and Wyoming. We own 20 MW and Black Hills Power owns 32.5 MW of this wind farm. We are committed to pay our proportionate share of the additions, replacements and operating and maintenance expenses. BHSC is responsible for operations of the wind farm.

As of December 31, 2021, our interests in jointly-owned generating facilities included on our Balance Sheets were as follows (in thousands):


Interest in jointly-owned facilities	Plant in Service		Construction Work in Progress		Less Accumulated Depreciation		Plant Net of Accumulated Depreciation
Cheyenne Prairie	$	123,282	$	82	$	(24,790)	$	98,574
Corriedale	$	30,389	$	—	$	(1,419)	$	28,970

(5) LONG-TERM DEBT

Long-term debt outstanding at December 31 was as follows (in thousands):


		Interest rate at	Balance Outstanding
	Due Date	December 31, 2021	December 31, 2021		December 31, 2020
First Mortgage bonds due 2037	November 20, 2037	6.67%	$	110,000	$	110,000
First Mortgage bonds due 2044	October 20, 2044	4.53%	$	75,000	$	75,000
Industrial development revenue bonds due 2021 (a) (b)	September 1, 2021	0.12%	—		7,000
Industrial development revenue bonds due 2027 (a) (b)	March 1, 2027	0.15%	10,000		10,000
Total long-term debt			195,000		202,000
Less current maturities			—		7,000
Long-term debt, net of current maturities			$	195,000	$	195,000

____________________

(a)Variable interest rate at December 31, 2021.

(b)BHC has a reimbursement agreement in place with Wells Fargo on our behalf. In the case of default, BHC holds the assumption of liability for drawings on our Letter of Credit attached to these bonds.

Scheduled maturities of our outstanding long-term debt (excluding unamortized discounts and unamortized deferred financing costs) are as follows (in thousands):


2022	$	—
2023	$	—
2024	$	—
2025	$	—
2026	$	—
Thereafter	$	195,000

Our debt securities contain certain restrictive financial covenants, all of which the Company was in compliance with at December 31, 2021. See below for additional information.

Substantially all of the tangible utility property of Wyoming Electric is subject to the lien of indentures securing their first mortgage bonds. First mortgage bonds of Wyoming Electric may be issued in amounts limited by property, earnings and other provisions of the mortgage indentures.

Amortization of Deferred Financing Costs

Net deferred financing costs are recorded on the accompanying Balance Sheets in Deferred Debits - Unamortized Debt Expenses (181) and are being amortized over the term of the debt. Amortization of deferred financing costs is included in Interest expense on the accompanying Statements of Income.

Our deferred financing costs and associated amortization expense included in Interest expense were as follows (in thousands):


Deferred Financing Costs Remaining at		Amortization Expense for the years ended December 31,
December 31, 2021		2021		2020
$	1,098	$	87	$	94

Debt Covenants

Covenants within Wyoming Electric's financing agreements require Wyoming Electric to maintain a debt to capitalization ratio of no more than 0.60 to 1.00. As of December 31, 2021, we were in compliance with these covenants.

(6) FAIR VALUE MEASUREMENTS

Recurring Fair Value Measurements

Pension and Postretirement Plan Assets

A discussion of the fair value of our Pension and Postretirement Plan assets is included in Note 10.

Other fair value measures

The carrying amount of restricted cash, Money pool notes payable and Notes payable to Parent approximate fair value due to their liquid or short-term nature. Restricted cash is classified in Level 1 in the fair value hierarchy. Money pool notes payable and Notes payable to Parent are not traded on an exchange and are classified in Level 2 in the fair value hierarchy.

The estimated fair values of our financial instruments at December 31 were as follows (in thousands):


	2021				2020
	Carrying Value		Fair Value		Carrying Value		Fair Value


Notes receivable from affiliate (a)	$	47,278	$	64,702	$	48,975	$	70,533

Long-term debt, including current maturities (b)	$	195,000	$	265,365	$	202,000	$	290,918

____________________

(a)As part of the legal restructuring effective July 1, 2019, we allocated a ratable portion of the outstanding principal amount of our long-term debt outstanding to Wyoming Gas. Similar to the associated long-term debt, these notes receivable from affiliate are classified in Level 2 in the fair value hierarchy.

(b)Long-term debt is valued based on observable inputs available either directly or indirectly for similar liabilities in active markets and therefore is classified in Level 2 in the fair value hierarchy.

(7) REGULATORY MATTERS

We had the following regulatory assets and liabilities as follows as of December 31 (in thousands):


	2021		2020
Regulatory assets
Deferred energy costs (a)	$	17,517	$	14,506
Deferred taxes on AFUDC (b)	1,583		1,671
Employee benefit plans (c)	4,732		5,907
Loss on reacquired debt (a)	2,275		2,418
Deficient deferred income taxes (d)	1,939		—
Other regulatory assets (a)	382		409
Total Other Regulatory Assets (182.3)	$	28,428	$	24,911

Regulatory liabilities
Employee benefit plans and related deferred taxes (c)	$	1,258	$	1,570
Excess deferred income taxes (c)(d)	39,715		39,533
Other regulatory liabilities (c)	289		793
Total Other Regulatory Liabilities (254)	$	41,262	$	41,896

____________________

(a)Recovery of costs but we are not allowed a rate of return.

(b)In addition to recovery of costs, we are allowed a rate of return.

(c)In addition to recovery or repayment of costs, we are allowed a return on a portion of this amount or a reduction in rate base.

(d)In 2021, we reclassified deficient deferred income taxes to a regulatory asset and presented the deficient and excess deferred income taxes as gross regulatory assets and liabilities, respectively. In prior periods, these deficient deferred income taxes were presented as part of the net excess deferred income taxes regulatory liability.

Regulatory assets represent items we expect to recover from customers through probable future increases in rates.

Deferred Energy Costs - Deferred energy costs represent the cost of electricity delivered to our electric utility customers in excess of current rates and which will be recovered in future rates. We have an annual cost adjustment mechanism that allows us to pass the prudently-incurred costs of fuel and purchased power through to customers. The annual cost adjustment allows for recovery of 85% of coal and coal-related cost per kWh variances from base, and recovery of 95% of purchased power, transmission, and natural gas cost per kWh variances from base.

Deferred Taxes on AFUDC - The equity component of AFUDC is considered a permanent difference for tax purposes with the tax benefit being flowed through to customers as prescribed or allowed by regulators. If, based on a regulator’s action, it is probable the utility will recover the future increase in taxes payable represented by this flow-through treatment through a rate revenue increase, a regulatory asset is recognized. This regulatory asset is a temporary difference for which a deferred tax liability must be recognized. Accounting standards for income taxes specifically address AFUDC-equity and require a gross-up of such amounts to reflect the revenue requirement associated with a rate-regulated environment.

Employee benefit plans - In connection with accounting for employee benefit plans, we reflect the unrecognized prior service costs and net actuarial loss associated with our defined benefit pension plans and postretirement benefit plans as regulatory assets rather than in accumulated other comprehensive income. These amounts are recovered as employee benefit costs for pensions and postretirement benefits are paid.

Loss on reacquired debt - We had a treasury lock to hedge our $110 million First Mortgage Bond due November 2037 which cash settled in October 2007. The settlement resulted in a $4.3 million payment to the counterparty. This payment was recorded as a regulatory asset and is amortized over the 30-year life of the related bonds as additional interest expense.

Deficient deferred income taxes - See Excess Deferred Income Taxes discussion below for information.

Regulatory liabilities represent items we expect to refund to customers through probable future decreases in rates.

Employee benefit plans - Employee benefit plans represent the cumulative excess of pension and retiree healthcare costs recovered in rates over pension expense recorded in accordance with accounting standards for compensation - retirement benefits. In addition, this regulatory liability includes the income tax effect of the adjustment required under accounting for compensation - defined benefit plans, to record the full pension and post-retirement benefit obligations. Such income tax effect has been grossed-up to account for the revenue requirement aspect of a rate regulated environment.

Excess deferred income taxes - The revaluation of the regulated utilities' deferred tax assets and liabilities due to the passage of the TCJA was recorded as deficient (regulatory asset) and excess (regulatory liability) deferred income taxes. The net regulatory liability amount will be refunded to customers primarily using the normalization principles as prescribed in the TCJA. See Note 9 for additional information.

Regulatory Activity

Wygen 1 FERC Filing

On October 15, 2020, the FERC approved a settlement agreement that represents a resolution of all issues in the joint application filed by Wyoming Electric and Black Hills Wyoming on August 2, 2019 for approval of a new 60 MW PPA. Under the terms of the settlement, Wyoming Electric will continue to receive 60 MW of capacity and energy from the Wygen I power plant. The new agreement will commence on January 1, 2022, replace the existing PPA and continue for 11 years.

(8) LEASES

We have a ground lease for the Wygen II generating facility with an affiliate and communication tower site leases with third parties. Our leases have remaining terms ranging from 5 years to 26 years.

Most of our leases do not contain a readily determinable discount rate. Therefore, the present value of future lease payments is generally calculated using our incremental borrowing rate (weighted-average of 4.31% as of December 31, 2021).

The components of lease expense for the year ended December 31 were as follows (in thousands):


	Income Statement Location	2021		2020
Operating lease cost	Operating Expenses (401)	$	262	$	255
Variable lease cost	Operating Expenses (401)	44		45



Total lease cost		$	306	$	300

Supplemental balance sheet information related to leases as of December 31 was as follows (in thousands):


	Balance Sheet Location	2021		2020
Assets:
Operating leases	Utility Plant (101-106, 114)	$	4,821	$	4,799
Operating leases	(Less) Accum. Prov. For Depr. Amort. Depl. (108, 110, 111, 115)	(954)		(865)
Total lease assets		$	3,867	$	3,934

Liabilities:
Operating leases	Obligations Under Capital Leases - Noncurrent (227)	$	3,791	$	3,863
Operating leases	Obligations Under Capital Leases - Current (243)	$	95	$	88
Total lease liabilities		$	3,886	$	3,951

Supplemental cash flow information related to leases for the year ended December 31 was as follows (in thousands):


	2021		2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	257	$	256

Weighted average remaining terms and discount rates related to leases as of December 31 were as follows:


	2021		2020
Weighted average remaining lease term (years):
Operating leases	25 years		26 years


Weighted average discount rate:
Operating leases	4.3	%	4.3	%

As of December 31, 2021, scheduled maturities of lease liabilities for future years were as follows (in thousands):


	Total
2022	$	260
2023	261
2024	262
2025	262
2026	263
Thereafter	5,100
Total lease payments	$	6,408
Less imputed interest	2,522
Present value of lease liabilities	$	3,886

(9) INCOME TAX

Income Tax Expense

Income tax expense for the years ended December 31 was as follows (in thousands):


	2021		2020
Current income tax expense (Account 409.1)	$	(1,039)	$	290
Deferred income tax expense (Accounts 410.1, 411.1 and 411.4)	1,875		1,900
Total income tax expense	$	836	$	2,190

Effective Tax Rates

The effective tax rate differs from the federal statutory rate for the years ended December 31, as follows:


	2021		2020
Federal statutory rate	21.0	%	21.0	%
Amortization of excess deferred income tax expense (a)	(6.8)		(8.1)




Tax credits (b) (c)	(11.0)		(4.7)
Other	0.9		2.2
Effective tax rate	4.1	%	10.4	%

____________________

(a)Primarily TCJA - see Tax Reform section below for further details.

(b)In November 2020, the Corriedale qualifying wind facility was placed in service and was eligible for production tax credits.

(c)In 2020, we completed a research and development study which encompassed tax years from 2013 to 2019.

Deferred Tax Assets and Liabilities

The temporary differences which gave rise to the net deferred tax liability at December 31 were as follows (in thousands):


	2021		2020
Deferred tax assets:
Regulatory liabilities	$	9,205	$	9,758


Credit carryovers	3,724		1,580
Other	3,752		1,587
Total deferred tax assets (Account 190)	16,681		12,925

Deferred tax liabilities:
Accelerated depreciation and other plant-related differences	(66,931)		(61,111)
Regulatory assets	(1,580)		(1,688)
Deferred energy costs	(3,854)		(1,778)
Other	(942)		(1,110)
Total deferred tax liabilities (Accounts 282 and 283)	(73,307)		(65,687)

Net deferred tax asset (liabilities)	$	(56,626)	$	(52,762)

Net Operating Loss and Tax Credit Carryforwards

At December 31, 2021 we have a federal net operating losses carryforward (NOLs) with no expiration as shown below (in thousands):

Amounts

Expiration dates

Federal NOL Carryforward

$

2,353

No expiration

Unrecognized Tax Benefits

The following table reconciles the total amounts of unrecognized tax benefits, without interest, included in deferred tax accounts in accordance with regulatory treatment on the accompanying Balance Sheet (in thousands):


	2021		2020
Unrecognized tax benefits at January 1	$	521	$	324
Additions for prior year tax positions	(3)		271
Reductions for prior year tax positions	(226)		(132)
Additions for current year tax positions	60		58

Unrecognized tax benefits December 31	$	352	$	521

The total amount of unrecognized tax benefits that, if recognized, would impact the effective tax rate is not material to the financial results of the Company.

It is our continuing practice to recognize interest and penalties related to income tax matters in Other interest expense. During the years ended December 31, 2021 and 2020, the interest expense recognized was not material to our financial results.

The Company does not anticipate that total unrecognized tax benefits will significantly change due to the settlement of any audits or the expiration of statutes of limitations on or before December 31, 2022.

The Company files income tax returns in the United States federal jurisdiction as a member of the BHC consolidated group.

Tax Reform

On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the TCJA. The TCJA reduced the U.S. federal corporate tax rate from 35% to 21%. As such, the Company has remeasured the deferred income taxes at the 21% federal tax rate as of December 31, 2017.

The regulatory asset for deficient deferred income taxes that is considered protected and unprotected as of December 31 is reflected below (in millions):


Jurisdiction	2021		2020
Protected
FERC	$	0.1	$	—
State	1.2		—
Total protected	$	1.3	$	—

Unprotected
FERC	$	0.1	$	—
State	0.6		—
Total unprotected	$	0.7	$	—

Total deficient deferred income tax assets (account 182.3) (a)	$	2.0	$	—

The regulatory liability for excess deferred income taxes that is considered protected and unprotected as of December 31 is reflected below (in millions):


Jurisdiction	2021		2020
Protected
FERC	$	3.2	$	2.8
State - Electric	35.0		30.9

Total protected	$	38.2	$	33.7

Unprotected
FERC	$	0.2	$	0.5
State - Electric	1.3		5.3

Total unprotected	$	1.5	$	5.8

Total excess deferred income tax liabilities (account 254) (a)	$	39.7	$	39.5

____________________

(a)In 2021, we reclassified deficient deferred income taxes to a regulatory asset and presented the deficient and excess deferred income taxes as gross regulatory assets and liabilities, respectively. In prior periods, these deficient deferred income taxes were presented as part of the net excess deferred income taxes regulatory liability.

On April 1, 2020, an administrative law judge ordered to amortize Non-Protected Plant excess accumulated deferred income taxes (ADIT) and Non-Plant Related Book/Tax Difference excess ADIT over a five-year period. We will use the Average Rate Assumption Method (ARAM) for amortizing Protected Plant excess ADIT and Protected Net Operating Loss deficient ADIT. We will make a separate compliance filing under FERC Order No. 864 to demonstrate that this approach complies with generally applicable FERC requirements.

The adjustments to the regulatory liability (account 254) for the year ended December 31, 2021, the estimated amortization period based on regulatory orders, and the accounts where the adjustments and amortization were reported are reflected below (in millions):


Jurisdiction	December 31, 2020		Accounts										December 31, 2021		Amortization Period
			182.3 (b)		190		254 Other		282		283						411
Protected
FERC	$	2.8	$	0.1	$	0.1	$	0.2	$	—	$	—	$	—	$	3.2	(a)
State	30.9		1.2		0.6		2.3		—		—		—		35.0		(a)
Total protected	$	33.7	$	1.3	$	0.7	$	2.5	$	—	$	—	$	—	$	38.2

Unprotected
FERC	$	0.5	$	0.1	$	(0.1)	$	(0.2)	$	—	$	—	$	(0.1)	$	0.2	(a)
State	5.3		0.6		(1.0)		(2.3)		—		—		(1.3)		1.3		(a)
Total unprotected	$	5.8	$	0.7	$	(1.1)	$	(2.5)	$	—	$	—	$	(1.4)	$	1.5

Total	$	39.5	$	2.0	$	(0.4)	$	—	$	—	$	—	$	(1.4)	$	39.7

____________________

(a)The weighted average amortization period was estimated at 30 years under Average Rate Assumption Method (ARAM). Amortization of unprotected plant excess deferred income taxes and non-plant related book/tax difference excess deferred income taxes will be over a five-year period.

(b)As mentioned above, in 2021 we reclassified deficient deferred income taxes to a regulatory asset and presented the deficient and excess deferred income taxes as gross regulatory assets and liabilities, respectively.

(10) EMPLOYEE BENEFIT PLANS

Defined Contribution Plans

BHC sponsors a 401(k) retirement savings plan (the 401(k) Plan). Participants in the 401(k) Plan may elect to invest a portion of their eligible compensation to the 401(k) Plan up to the maximum amounts established by the IRS. The 401(k) Plan provides employees the opportunity to invest up to 50% of their eligible compensation on a pre-tax or after-tax basis.

The 401(k) Plan provides a Company matching contribution for all eligible participants. Certain eligible participants who are not currently accruing a benefit in the Pension Plan also receive a Company retirement contribution based on the participant’s age and years of service. Vesting of all Company and matching contributions occurs at 20% per year with 100% vesting when the participant has 5 years of service with the Company.

Defined Benefit Pension Plan (Pension Plan)

We have a defined benefit pension plan (“Pension Plan”) covering certain eligible employees. The benefits for the Pension

Plan are based on years of service and calculations of average earnings during a specific time period prior to retirement. The

Pension Plan is closed to new employees and frozen for certain employees who did not meet age and service based criteria.

The Pension Plan assets are held in a Master Trust. BHC's Board of Directors has approved the Pension Plan’s investment policy. The objective of the investment policy is to manage assets in such a way that will allow the eventual settlement of our obligations to the Pension Plan’s beneficiaries. To meet this objective, our pension assets are managed by an outside adviser using a portfolio strategy that will provide liquidity to meet the Pension Plan’s benefit payment obligations. The Pension Plan’s assets consist primarily of equity, fixed income and hedged investments.

The expected rate of return on the Pension Plan assets is determined by reviewing the historical and expected returns of both equity and fixed income markets, taking into account asset allocation, the correlation between asset class returns, and the mix of active and passive investments. The Pension Plan utilizes a dynamic asset allocation where the target allocation range to return-seeking and liability-hedging assets is determined based on the funded status of the Plan. As of December 31, 2021, the expected rate of return on pension plan assets is based on the targeted asset allocation range of 22% to 30% return-seeking assets and 70% to 78% liability-hedging assets.

Our Pension Plan is funded in compliance with the federal government’s funding requirements.

Pension Plan Assets

The percentages of total plan asset fair values by investment category of our Pension Plan at December 31 were as follows:


	2021	2020
Equity Securities	15%	21%
Real estate	7	3
Fixed income funds	74	69
Cash	1	3
Hedge funds	3	4
Total	100%	100%

Non-pension Defined Benefit Postretirement Plan

BHC sponsors a retiree healthcare plan (Healthcare Plan) for employees who meet certain age and service requirements at

retirement. Healthcare Plan benefits are subject to premiums, deductibles, co-payment provisions and other limitations.

Pre-65 retirees receive their retiree medical benefits through the Black Hills self-insured retiree medical plans. Healthcare coverage for Medicare-eligible CLFP retirees is provided through an individual market healthcare exchange. The Healthcare Plan has no assets. We fund on a cash basis as benefits are paid.

Plan Contributions

Contributions to the Pension Plan are cash contributions made directly to the Master Trust. Healthcare benefits include company and participant paid premiums.

Contributions for the years ended December 31 were as follows (in thousands):


	2021		2020
Defined Contribution Plans
Company Retirement Contribution	$	124	$	138
Matching Contributions	$	235	$	241

Defined Benefit Plans
Defined Benefit Pension Plan	$	—	$	167
Non-Pension Defined Benefit Postretirement Healthcare Plan	$	641	$	711

While we do not have required 2022 contributions, we currently expect to contribute $0.1 million to our Pension Plan.

Fair Value Measurements

The following tables set forth, by level within the fair value hierarchy, the assets that were accounted for at fair value on a recurring basis (in thousands):


Pension Plan	December 31, 2021
Recurring Fair Value Measures	Level 1		Level 2		Level 3		Total Investments measured at Fair Value		NAV (a)		Total

Common Collective Trust - Cash and cash equivalents	—		101		—		101		—		101
Common Collective Trust - Equity	—		1,183		—		1,183		—		1,183
Common Collective Trust - Fixed income	—		5,714		—		5,714		—		5,714
Common Collective Trust - Real estate	—		—		—		—		512		512
Hedge funds	—		—		—		—		211		211
Total investments measured at fair value	$	—	$	6,998	$	—	$	6,998	$	723	$	7,721

Pension Plan	December 31, 2020
Recurring Fair Value Measures	Level 1		Level 2		Level 3		Total Investments measured at Fair Value		NAV (a)		Total

Common Collective Trust - Cash and cash equivalents	—		274		—		274		—		274
Common Collective Trust - Equity	—		1,638		—		1,638		—		1,638
Common Collective Trust - Fixed Income	—		5,304		—		5,304		—		5,304
Common Collective Trust - Real estate	—		—		—		—		233		233
Hedge funds	—		—		—		—		285		285
Total investments measured at fair value	$	—	$	7,216	$	—	$	7,216	$	518	$	7,734

____________________

(a)Certain investments that are measured at fair value using Net Asset Value “NAV” per share (or its equivalent) for practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in these tables for these investments are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the reconciliation of changes in the plan’s benefit obligations and fair value of plan assets above.

Additional information about assets of the Pension Plan, including methods and assumptions used to estimate the fair value of these assets, is as follows:

Common Collective Trust Funds: These funds are valued based upon the redemption price of units held by the Plan, which is based on the current fair value of the common collective trust funds’ underlying assets. Unit values are determined by the financial institution sponsoring such funds by dividing the fund’s net assets at fair value by its units outstanding at the valuation dates. The Plan’s investments in common collective trust funds, with the exception of shares of the common collective trust-real estate are categorized as Level 2.

Common Collective Trust-Real Estate Fund: This fund is valued based on various factors of the underlying real estate properties, including market rent, market rent growth, occupancy levels, etc. As part of the trustee’s valuation process, properties are externally appraised generally on an annual basis. The appraisals are conducted by reputable independent appraisal firms and signed by appraisers that are members of the Appraisal Institute, with professional designation of Member, Appraisal Institute. All external appraisals are performed in accordance with the Uniform Standards of Professional Appraisal Practices. We receive monthly statements from the trustee, along with the annual schedule of investments and rely on these reports for pricing the units of the fund. Some of the funds without participant withdrawal limitations are categorized as Level 2.

The following investments are measured at NAV and are not classified in the fair value hierarchy, in accordance with accounting guidance.

Common Collective Trust-Real Estate Fund: This is the same fund as above except that certain of the funds’ assets contain participant withdrawal policies with restrictions on redemption and are therefore not included in the fair value hierarchy.

Hedge Funds: These funds represent investments in other investment funds that seek a return utilizing a number of diverse investment strategies. The strategies, when combined aim to reduce volatility and risk while attempting to deliver positive returns under all market conditions. Amounts are reported on a one-month lag. The fair value of hedge funds is determined using net asset value per share based on the fair value of the hedge fund’s underlying investments. 10% of the shares may be redeemed at the end of each month with a 15-day notice and full redemptions are available at the end of each quarter with 60-day notice and is limited to a percentage of the total net assets value of the fund. The net asset values are based on the fair value of each fund’s underlying investments. There are no unfunded commitments related to these hedge funds.

Other Plan Information

The following tables provide a reconciliation of the employee benefit plan obligations and fair value of assets, amounts recognized in the Balance Sheets, accumulated benefit obligation, and reconciliation of components of the net periodic expense (in thousands):

Benefit Obligations


As of December 31,	Defined Benefit Pension Plan				Non-pension Defined Benefit Postretirement Plan
	2021		2020		2021		2020
Change in benefit obligation:
Projected benefit obligation at beginning of year	$	8,821	$	6,612	$	9,790	$	8,076
Service cost	159		116		73		65
Interest cost	162		185		151		210
Actuarial (gain) loss	(297)		996		(545)		1,982
Benefits paid	(396)		(353)		(641)		(711)

Plan participant transfers to affiliate	(27)		1,265		8		38
Participant contributions	—		—		118		130
Projected benefit obligation at end of year	$	8,422	$	8,821	$	8,954	$	9,790

Fair Value of Employee Benefit Plan Assets


As of December 31,	Defined Benefit Pension Plan
	2021		2020
Beginning fair value of plan assets	$	7,734	$	5,548
Investment income (loss)	411		1,236

Participant transfers	(28)		1,135
Contributions	—		167
Benefits paid	(396)		(352)
Ending fair value of plan assets	$	7,721	$	7,734

Amounts Recognized in the Balance Sheets


As of December 31,	Defined Benefit Pension Plan				Non-pension Defined Benefit Postretirement Plan
As of December 31,	2021		2020		2021		2020
Other Regulatory Assets (182.3)	$	330	$	692	$	4,402	$	5,215
Miscellaneous Current and Accrued Liabilities (242)	$	—	$	—	$	315	$	320
Accumulated Provision for Pensions and Benefits (228.3)	$	701	$	1,087	$	8,639	$	9,469

Accumulated Benefit Obligation


As of December 31,	Defined Benefit Pension Plan				Non-pension Defined Benefit Postretirement Plan
As of December 31,	2021		2020		2021		2020
Accumulated benefit obligation	$	7,858	$	8,144	$	8,954	$	9,789

Components of Net Periodic Expense

Net periodic expense consisted of the following for the year ended December 31 (in thousands):


For the years ended December 31,	Defined Benefit Pension Plan				Non-pension Defined Benefit Postretirement Plan
	2021		2020		2021		2020
Service Cost	$	159	$	116	$	73	$	65
Interest Cost	162		185		151		210
Expected return on assets	(345)		(292)		—		—
Amortization of prior service cost	—		—		2		(5)
Recognized net actuarial loss	—		—		275		71
Net periodic expense	$	(24)	$	9	$	501	$	341

Assumptions


	Defined Benefit Pension Plan				Non-pension Defined Benefit Postretirement Plan
	2021		2020		2021		2020
Weighted-average assumptions used to determine benefit obligations:
Discount rate	2.88	%	2.56	%	2.79	%	4.28	%
Rate of increase in compensation levels	3.08	%	3.34	%	N/A		N/A

Weighted-average assumptions used to determine net periodic benefit cost for plan year:
Discount rate (a)	2.56	%	3.27	%	2.41	%	3.60	%
Expected long-term rate of return on assets (b)	4.50	%	5.25	%	N/A		N/A
Rate of increase in compensation levels	3.34	%	3.49	%	N/A		N/A

____________________

(a)The estimated discount rate for the Defined Benefit Pension Plan is 2.88% for the calculation of the 2022 net periodic pension cost.

(b)The expected rate of return on plan assets is 4.25% for the calculation of the 2022 net periodic pension cost.

The healthcare benefit obligation was determined at December 31 as follows:


	2021	2020
Trend Rate - Medical
Pre-65 for next year - All Plans	6.05%	6.10%
Pre-65 Ultimate trend rate	4.50%	4.50%
Trend Year	2030	2027

Post-65 for next year - All Plans	5.10%	4.92%
Post-65 Ultimate trend rate	4.50%	4.50%
Trend Year	2030	2029

Estimated Future Benefit Payments

The following benefit payments, which reflect future service, are expected to be paid (in thousands):


	Defined Benefit Pension Plan		Non-pension Defined Benefit Postretirement Plan
2022	$	255	$	315
2023	$	296	$	336
2024	$	325	$	362
2025	$	350	$	351
2026	$	377	$	355
2027-2031	$	2,177	$	2,049

(11) COMMITMENTS AND CONTINGENCIES

Power Purchase Agreements

We have the following power purchase agreements (PPAs), not including related party agreements, as of December 31, 2021 (see Note 12 for information on related party agreements):

•We have a PPA with Duke Energy, expiring in September 2028, for up to 30 MW of power provided from the Happy Jack wind farm located near Cheyenne, Wyoming. Under a separate inter-company Power Sales Agreement (PSA), we sell 50% of the facility output to Black Hills Power.

•We have a PPA with Duke Energy, expiring in September 2029, for up to 30 MW of power provided from the Silver Sage wind farm located near Cheyenne, Wyoming. Under a separate intercompany PSA, we sell 67% of the facility output to Black Hills Power.

Costs incurred under these agreements were as follows for the years ended December 31 (in thousands):


Contract type	Counterparty	Fuel Type	2021		2020
PPA	Duke Energy - Happy Jack	Wind energy	$	3,544	$	4,531
PPA	Duke Energy - Silver Sage	Wind energy	$	4,717	$	6,203

Environmental Matters

We are subject to costs resulting from a number of federal, state and local laws and regulations which affect future planning and existing operations. They can result in increased capital expenditures, operating and other costs as a result of compliance, remediation and monitoring obligations.

Legal Proceedings

In the normal course of business, we are subject to various lawsuits, actions, proceedings, claims and other matters asserted under laws and regulations. We believe the amounts provided in the financial statements to satisfy alleged liabilities are adequate in light of the probable and estimable contingencies. However, there can be no assurance that the actual amounts required to satisfy alleged liabilities from various legal proceedings, claims and other matters discussed, and to comply with applicable laws and regulations will not exceed the amounts reflected in the financial statements.

In the normal course of business, we enter into agreements that include indemnification in favor of third parties, such as information technology agreements, purchase and sale agreements and lease contracts. We have also agreed to indemnify our directors, officers and employees in accordance with our articles of incorporation, as amended. Certain agreements do not contain any limits on our liability and therefore, it is not possible to estimate our potential liability under these indemnifications. In certain cases, we have recourse against third parties with respect to these indemnities. Further, we maintain insurance policies that may provide coverage against certain claims under these indemnities.

(12) RELATED-PARTY TRANSACTIONS

Dividends to Parent

We paid a dividend of $3.0 million to our Parent in 2021. We received a contribution of $26 million from our Parent in 2020.

Money Pool Notes

We participate in the Utility Money Pool Agreement (the Agreement). Under the Agreement, we may borrow from the pool; however the Agreement restricts the pool from loaning funds to BHC or to any of BHC’s non-utility subsidiaries. The Agreement does not restrict us from paying dividends to BHC. Borrowings under the Agreement bear interest at the weighted average daily cost of BHC’s external borrowings as defined under the Agreement, or if there are no external funds outstanding on that date, then the rate will be the daily one-month LIBOR plus 1.0%. The cost of borrowing under the Utility Money Pool was 0.48% at December 31, 2021.

We had the following balances with the Utility Money Pool as of December 31 (in thousands):


	2021		2020
Money pool notes payable - Notes Payable to Associated Companies (233)	$	29,699	$	15,380
Money pool interest payable — Notes Payable to Associated Companies (233)	$	9	$	7

Interest expense relating to the Utility Money Pool for the years ended December 31, was as follows (in thousands):


	2021		2020
Money pool interest expense, net (Accounts 419 and 430)	$	74	$	401

Notes payable to Parent

Affiliate note payables as of December 31 was as follows (in thousands):


	2021		2020
Notes payable to Parent — Notes Payable to Associated Companies (233)	$	63,800	$	45,500
Interest payable on borrowings from associated companies (233)	$	209	$	155

Interest expense relating our Notes payable to Parent for the year ended December 31, was as follows (in thousands):


	2021		2020
Notes payable to Parent interest expense -- Interest on Debt to Assoc. Companies (430)	$	2,034	$	798

Interest expense allocation from Parent

BHC provides daily liquidity and cash management on behalf of all its subsidiaries. For the years ended December 31, 2021 and 2020, we were allocated $1.1 million and $1.3 million, respectively, of interest expense from BHC.

Notes receivable from affiliate

As part of the legal restructuring effective July 1, 2019, we allocated a ratable portion of the principal amount of our long-term debt outstanding to Wyoming Gas and Black Hills Shoshone Pipeline, LLC. At December 31, 2021 and 2020, the notes receivable interest rate was 5.65% and 5.52%, respectively. The notes receivable expire at the same time as the associated long-term debt instruments through 2044.

We had the following balances for our Notes receivable from affiliate as of December 31 (in thousands):


	2021		2020
Notes receivable from affiliate, current — Notes Receivable from Associated Companies (145)	$	444	$	2,141
Notes receivable from affiliate, non-current — Miscellaneous Deferred Debits (186)	$	46,834	$	46,834

Interest income relating to the Notes receivable from affiliate for the years ended December 31, was as follows (in thousands):


	2021		2020
Notes receivable from affiliate interest income — Interest and Dividend Income (419)	$	2,676	$	2,702

Other Agreements

We have the following agreements with affiliated entities:

•We have a Generation Dispatch Agreement with Black Hills Power which requires Black Hills Power to purchase all of our excess energy. Under this same agreement, we can also purchase off-system energy from Black Hills Power for the purpose of displacing some, or all, of the available energy from a higher-cost resource.

•As discussed in Notes 1 and 11, we have PSAs with Black Hills Power for a portion of the wind energy generated from Happy Jack and Silver Sage, for which we have separate PPAs.

•We have a shared facilities agreement with Black Hills Power and Black Hills Wyoming whereby each entity is charged for the use of assets located at the Gillette, Wyoming energy complex by the affiliate entity.

•We have a shared facilities agreement with Wyoming Gas, whereby Wyoming Gas is charged for the use of the Cheyenne service center owned by Wyoming Electric.

•We had a PPA with Black Hills Wyoming which provided 60 MW of unit-contingent capacity and energy from Black Hills Wyoming’s Wygen I facility. On October 15, 2020, the FERC approved a settlement agreement in the joint application filed by Wyoming Electric and Black Hills Wyoming on August 2, 2019 for approval of a new 60 MW PPA. Under the terms of the settlement, Wyoming Electric will continue to receive 60 MW of capacity and energy from the Wygen I power plant. The new agreement commenced on January 1, 2022, replaced the existing PPA and will continue for 11 years.

•We have an all-requirements agreement with WRDC mine, a related party, for the purchase of coal for our Wygen II plant for the life of the facility.

•We receive certain staffing and management services from BHSC for Cheyenne Prairie and Corriedale.

•We have a Wygen II Ground Lease with WRDC mine expiring in 2047 with five automatic renewal terms of 20 years each.

Related Party Revenue and Purchases

We had the following related-party transactions for the years ended December 31 included in the corresponding captions in the accompanying Statements of Income:


	2021		2020
	(in thousands)
Operating Revenues:
Excess energy sold to Black Hills Power	$	1,996	$	1,633
Renewable wind energy sold to Black Hills Power - Happy Jack	$	1,772	$	2,266
Renewable wind energy sold to Black Hills Power - Silver Sage	$	3,160	$	4,136
Rent from electric properties	$	656	$	662

Operating Expenses:
Purchases from Black Hills Power	$	2,321	$	780
Purchases from Black Hills Wyoming	$	27,066	$	34,661
Purchases from WRDC mine	$	7,223	$	7,824
Wygen II ground lease with WRDC mine	$	289	$	286

Related Party Corporate Support

We had the following corporate support for the years ended December 31:


	2021		2020
	(in thousands)
Corporate support services and fees from Black Hills Service Company	$	15,889	$	17,847

(13) SUPPLEMENTAL CASH FLOW INFORMATION


Years ended December 31,	2021		2020
	(in thousands)
Cash (paid) refunded during the period for -
Interest (net of amounts capitalized)	$	(11,241)	$	(10,381)
Income taxes	$	3,191	$	(2,279)

Non-cash investing and financing activities -
Accrued property, plant and equipment purchases at December 31	$	16,781	$	5,904
Non-cash distribution of net assets related to legal restructuring	$	—	$	(346)

(14) SUBSEQUENT EVENTS

Except as described below, there have been no events subsequent to December 31, 2021 which would require recognition in the financial statements or disclosures.

Cheyenne Solar PPA

On March 21, 2022, Wyoming Electric entered into a PPA with South Cheyenne Solar, LLC (Cheyenne Solar) to purchase up to 150 MW of renewable energy upon construction of a new solar facility, to be owned by Cheyenne Solar, which is expected to be completed by the end of 2023. The agreement will expire 20 years after construction completion. The solar energy from this PPA will be used to serve our expanding partnerships with data centers in Cheyenne, Wyoming.

Ready Wyoming

On February 15, 2022, we submitted a request to the Wyoming Public Service Commission seeking approval for a certificate of public convenience and necessity to construct an estimated 260-mile transmission expansion project.

As proposed, the approximately $260 million transmission expansion project, known as Ready Wyoming, would provide customers long-term price stability and greater flexibility as power markets develop in the Western States. If approved, construction of the project would take place in multiple phases or segments spanning 2023 through 2025 and would interconnect South Dakota Electric’s and Wyoming Electric’s transmission systems.

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES
Report in columns (b),(c),(d) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges. For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote. Report data on a year-to-date basis.
Line No.	Item (a)	Unrealized Gains and Losses on Available-For-Sale Securities (b)	Minimum Pension Liability Adjustment (net amount) (c)	Foreign Currency Hedges (d)	Other Adjustments (e)	Other Cash Flow Hedges Interest Rate Swaps (f)	Other Cash Flow Hedges [Specify] (g)	Totals for each category of items recorded in Account 219 (h)	Net Income (Carried Forward from Page 116, Line 78) (i)	Total Comprehensive Income (j)
1	Balance of Account 219 at Beginning of Preceding Year
2	Preceding Quarter/Year to Date Reclassifications from Account 219 to Net Income
3	Preceding Quarter/Year to Date Changes in Fair Value
4	Total (lines 2 and 3)								18,512,060	18,512,060
5	Balance of Account 219 at End of Preceding Quarter/Year
6	Balance of Account 219 at Beginning of Current Year
7	Current Quarter/Year to Date Reclassifications from Account 219 to Net Income
8	Current Quarter/Year to Date Changes in Fair Value
9	Total (lines 7 and 8)								19,635,593	19,635,593
10	Balance of Account 219 at End of Current Quarter/Year

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION. AMORTIZATION AND DEPLETION
Report in Column (c) the amount for electric function, in column (d) the amount for gas function, in column (e), (f), and (g) report other (specify) and in column (h) common function.
Line No.	Classification (a)	Total Company For the Current Year/Quarter Ended (b)	Electric (c)	Gas (d)	Other (Specify) (e)	Other (Specify) (f)	Other (Specify) (g)	Common (h)
1	UtilityPlantAbstract UTILITY PLANT
2	UtilityPlantInServiceAbstract In Service
3	UtilityPlantInServiceClassified Plant in Service (Classified)	678,866,036	666,477,515		12,388,521
4	UtilityPlantInServicePropertyUnderCapitalLeases Property Under Capital Leases	4,821,100	4,821,100
5	UtilityPlantInServicePlantPurchasedOrSold Plant Purchased or Sold
6	UtilityPlantInServiceCompletedConstructionNotClassified Completed Construction not Classified	4,612,089	4,612,089
7	UtilityPlantInServiceExperimentalPlantUnclassified Experimental Plant Unclassified
8	UtilityPlantInServiceClassifiedAndUnclassified Total (3 thru 7)	688,299,225	675,910,704		12,388,521
9	UtilityPlantLeasedToOthers Leased to Others
10	UtilityPlantHeldForFutureUse Held for Future Use	318,000	318,000
11	ConstructionWorkInProgress Construction Work in Progress	51,910,513	51,910,513
12	UtilityPlantAcquisitionAdjustment Acquisition Adjustments	2,934,495	2,934,495
13	UtilityPlantAndConstructionWorkInProgress Total Utility Plant (8 thru 12)	743,462,233	731,073,712		12,388,521
14	AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility Accumulated Provisions for Depreciation, Amortization, & Depletion	149,728,570	148,147,524		1,581,046
15	UtilityPlantNet Net Utility Plant (13 less 14)	593,733,663	582,926,188		10,807,475
16	DetailOfAccumulatedProvisionsForDepreciationAmortizationAndDepletionAbstract DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
17	AccumulatedProvisionForDepreciationAmortizationAndDepletionUtilityPlantInServiceAbstract In Service:
18	DepreciationUtilityPlantInService Depreciation	148,774,542	147,193,497		1,581,046
19	AmortizationAndDepletionOfProducingNaturalGasLandAndLandRightsutilityPlantInService Amortization and Depletion of Producing Natural Gas Land and Land Rights
20	AmortizationOfUndergroundStorageLandAndLandRightsutilityPlantInService Amortization of Underground Storage Land and Land Rights
21	AmortizationOfOtherUtilityPlantUtilityPlantInService Amortization of Other Utility Plant	954,027	954,027
22	DepreciationAmortizationAndDepletionUtilityPlantInService Total in Service (18 thru 21)	149,728,570	148,147,524		1,581,046
23	DepreciationAmortizationAndDepletionUtilityPlantLeasedToOthersAbstract Leased to Others
24	DepreciationUtilityPlantLeasedToOthers Depreciation
25	AmortizationAndDepletionUtilityPlantLeasedToOthers Amortization and Depletion
26	DepreciationAmortizationAndDepletionUtilityPlantLeasedToOthers Total Leased to Others (24 & 25)
27	DepreciationAndAmortizationUtilityPlantHeldForFutureUseAbstract Held for Future Use
28	DepreciationUtilityPlantHeldForFutureUse Depreciation
29	AmortizationUtilityPlantHeldForFutureUse Amortization
30	DepreciationAndAmortizationUtilityPlantHeldForFutureUse Total Held for Future Use (28 & 29)
31	AbandonmentOfLeases Abandonment of Leases (Natural Gas)
32	AmortizationOfPlantAcquisitionAdjustment Amortization of Plant Acquisition Adjustment
33	AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility Total Accum Prov (equals 14) (22,26,30,31,32)	149,728,570	148,147,524		1,581,046

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

NUCLEAR FUEL MATERIALS (Account 120.1 through 120.6 and 157)
Report below the costs incurred for nuclear fuel materials in process of fabrication, on hand, in reactor, and in cooling; owned by the respondent. If the nuclear fuel stock is obtained under leasing arrangements, attach a statement showing the amount of nuclear fuel leased, the quantity used and quantity on hand, and the costs incurred under such leasing arrangements.
Line No.	Description of item (a)	Balance Beginning of Year (b)	Changes during Year Additions (c)	Changes during Year Amortization (d)	Changes during Year Other Reductions (Explain in a footnote) (e)	Balance End of Year (f)
1	Nuclear Fuel in process of Refinement, Conv, Enrichment & Fab (120.1)
2	Fabrication
3	Nuclear Materials
4	Allowance for Funds Used during Construction
5	(Other Overhead Construction Costs, provide details in footnote)
6	SUBTOTAL (Total 2 thru 5)
7	Nuclear Fuel Materials and Assemblies
8	In Stock (120.2)
9	In Reactor (120.3)
10	SUBTOTAL (Total 8 & 9)
11	Spent Nuclear Fuel (120.4)
12	Nuclear Fuel Under Capital Leases (120.6)
13	(Less) Accum Prov for Amortization of Nuclear Fuel Assem (120.5)
14	TOTAL Nuclear Fuel Stock (Total 6, 10, 11, 12, less 13)
15	Estimated Net Salvage Value of Nuclear Materials in Line 9
16	Estimated Net Salvage Value of Nuclear Materials in Line 11
17	Est Net Salvage Value of Nuclear Materials in Chemical Processing
18	Nuclear Materials held for Sale (157)
19	Uranium
20	Plutonium
21	Other (Provide details in footnote)
22	TOTAL Nuclear Materials held for Sale (Total 19, 20, and 21)

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106)
Report below the original cost of electric plant in service according to the prescribed accounts. In addition to Account 101, Electric Plant in Service (Classified), this page and the next include Account 102, Electric Plant Purchased or Sold; Account 103, Experimental Electric Plant Unclassified; and Account 106, Completed Construction Not Classified-Electric. Include in column (c) or (d), as appropriate, corrections of additions and retirements for the current or preceding year. For revisions to the amount of initial asset retirement costs capitalized, included by primary plant account, increases in column (c) additions and reductions in column (e) adjustments. Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such accounts. Classify Account 106 according to prescribed accounts, on an estimated basis if necessary, and include the entries in column (c). Also to be included in column (c) are entries for reversals of tentative distributions of the prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been classified to primary accounts at the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to the account for accumulated depreciation provision. Include also in column (d) distributions of these tentative classifications in columns (c) and (d), including the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions and the texts of Accounts 101 and 106 will avoid serious omissions of the reported amount of respondent’s plant actually in service at end of year. Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary account classifications arising from distribution of amounts initially recorded in Account 102, include in column (e) the amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or credits distributed in column (f) to primary account classifications. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing subaccount classification of such plant conforming to the requirement of these pages. For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchase, and date of transaction. If proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts, give also date.
Line No.	Account (a)	Balance Beginning of Year (b)	Additions (c)	Retirements (d)	Adjustments (e)	Transfers (f)	Balance at End of Year (g)
1	1. INTANGIBLE PLANT
2	(301) Organization	1,133,410					1,133,410
3	(302) Franchise and Consents
4	(303) Miscellaneous Intangible Plant	168,500					168,500
5	TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4)	1,301,910					1,301,910
6	2. PRODUCTION PLANT
7	A. Steam Production Plant
8	(310) Land and Land Rights
9	(311) Structures and Improvements	10,494,391	46,278	9,132			10,531,537
10	(312) Boiler Plant Equipment	97,211,156	8,408,985	3,919,422		1,634,538	103,335,257
11	(313) Engines and Engine-Driven Generators
12	(314) Turbogenerator Units	73,150,830	3,599,641	3,143,916		760,815	74,367,370
13	(315) Accessory Electric Equipment	7,884,202		86,979			7,797,223
14	(316) Misc. Power Plant Equipment	102,710					102,710
15	(317) Asset Retirement Costs for Steam Production
16	TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)	188,843,289	12,054,904	7,159,449		2,395,353	196,134,097
17	B. Nuclear Production Plant
18	(320) Land and Land Rights
19	(321) Structures and Improvements
20	(322) Reactor Plant Equipment
21	(323) Turbogenerator Units
22	(324) Accessory Electric Equipment
23	(325) Misc. Power Plant Equipment
24	(326) Asset Retirement Costs for Nuclear Production
25	TOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24)
26	C. Hydraulic Production Plant
27	(330) Land and Land Rights
28	(331) Structures and Improvements
29	(332) Reservoirs, Dams, and Waterways
30	(333) Water Wheels, Turbines, and Generators
31	(334) Accessory Electric Equipment
32	(335) Misc. Power Plant Equipment
33	(336) Roads, Railroads, and Bridges
34	(337) Asset Retirement Costs for Hydraulic Production
35	TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34)
36	D. Other Production Plant
37	(340) Land and Land Rights	3,201,778					3,201,778
38	(341) Structures and Improvements	6,013,190	3,815,864	31,108			9,797,946
39	(342) Fuel Holders, Products, and Accessories	2,206,154	2,564				2,203,590
40	(343) Prime Movers
41	(344) Generators	121,633,828	4,413,327	635,260		50,874	116,534,367
42	(345) Accessory Electric Equipment	17,355,873	1,610,359				18,966,232
43	(346) Misc. Power Plant Equipment	67,760	26,978				40,782
44	(347) Asset Retirement Costs for Other Production					463,382	463,382
44.1	(348) Energy Storage Equipment - Production
45	TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44)	150,478,583	983,354	666,368		412,508	151,208,077
46	TOTAL Prod. Plant (Enter Total of lines 16, 25, 35, and 45)	339,321,872	13,038,258	7,825,817		2,807,861	347,342,174
47	3. Transmission Plant
48	(350) Land and Land Rights	2,569,053	251,572				2,820,625
48.1	(351) Energy Storage Equipment - Transmission
49	(352) Structures and Improvements	9,891,706	6,445,168			6,027	3,440,511
50	(353) Station Equipment	35,673,459	5,355,652	1,620,089		9,942	39,418,964
51	(354) Towers and Fixtures	309,330					309,330
52	(355) Poles and Fixtures	9,162,775	4,393,231	471,179	638,840		13,723,667
53	(356) Overhead Conductors and Devices	5,329,524	3,682,577	343,685	638,840		8,029,576
54	(357) Underground Conduit
55	(358) Underground Conductors and Devices
56	(359) Roads and Trails
57	(359.1) Asset Retirement Costs for Transmission Plant
58	TOTAL Transmission Plant (Enter Total of lines 48 thru 57)	62,935,847	7,237,864	2,434,953		3,915	67,742,673
59	4. Distribution Plant
60	(360) Land and Land Rights	498,708					498,708
61	(361) Structures and Improvements	1,032,666	48,865			9,929	1,071,602
62	(362) Station Equipment	32,583,733	2,933,845	43,603		4,335	35,469,640
63	(363) Energy Storage Equipment – Distribution
64	(364) Poles, Towers, and Fixtures	33,867,721	1,689,982	178,446	14,872	34,715	32,019,136
65	(365) Overhead Conductors and Devices	24,362,343	1,259,987	371,439		97,263	25,348,154
66	(366) Underground Conduit	11,886,681	1,527,721	921,810		164,605	12,657,197
67	(367) Underground Conductors and Devices	49,834,325	3,774,040	442,805	35,391	101,053	53,231,222
68	(368) Line Transformers	30,532,555	5,494,373	2,362,843		848,846	34,512,931
69	(369) Services	21,179,072	1,188,018	202,949			22,164,141
70	(370) Meters	9,952,974	1,153,312	2,043,644	881,428		8,181,214
71	(371) Installations on Customer Premises	1,863,886	20,223	2,731			1,881,378
72	(372) Leased Property on Customer Premises
73	(373) Street Lighting and Signal Systems	8,140,119	107,404	107,127		21,478	8,161,874
74	(374) Asset Retirement Costs for Distribution Plant
75	TOTAL Distribution Plant (Enter Total of lines 60 thru 74)	225,734,783	15,817,806	6,677,397	931,691	1,253,696	235,197,197
76	5. REGIONAL TRANSMISSION AND MARKET OPERATION PLANT
77	(380) Land and Land Rights
78	(381) Structures and Improvements
79	(382) Computer Hardware
80	(383) Computer Software
81	(384) Communication Equipment
82	(385) Miscellaneous Regional Transmission and Market Operation Plant
83	(386) Asset Retirement Costs for Regional Transmission and Market Oper
84	TOTAL Transmission and Market Operation Plant (Total lines 77 thru 83)
85	6. General Plant
86	(389) Land and Land Rights	158,883					158,883
87	(390) Structures and Improvements	6,246,805	60,992	20,269		4,604	6,292,132
88	(391) Office Furniture and Equipment	2,730,809	228,553	48,167			2,911,195
89	(392) Transportation Equipment	5,249,326	455,188	87,600			5,616,914
90	(393) Stores Equipment	310,320					310,320
91	(394) Tools, Shop and Garage Equipment	1,128,508	34,874	11,183			1,152,199
92	(395) Laboratory Equipment	291,924	1,318				293,242
93	(396) Power Operated Equipment	878,618	12,331				890,949
94	(397) Communication Equipment	1,473,247	340,638				1,813,885
95	(398) Miscellaneous Equipment	65,931					65,931
96	SUBTOTAL (Enter Total of lines 86 thru 95)	18,534,371	1,133,894	167,219		4,604	19,505,650
97	(399) Other Tangible Property	4,798,927	22,173				4,821,100
98	(399.1) Asset Retirement Costs for General Plant
99	TOTAL General Plant (Enter Total of lines 96, 97, and 98)	23,333,298	1,156,067	167,219		4,604	24,326,750
100	TOTAL (Accounts 101 and 106)	652,627,710	37,249,995	17,105,386	931,691	4,070,076	675,910,704
101	(102) Electric Plant Purchased (See Instr. 8)
102	(Less) (102) Electric Plant Sold (See Instr. 8)
103	(103) Experimental Plant Unclassified
104	TOTAL Electric Plant in Service (Enter Total of lines 100 thru 103)	652,627,710	37,249,995	17,105,386	931,691	4,070,076	675,910,704

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

ELECTRIC PLANT LEASED TO OTHERS (Account 104)
Line No.	LesseeName Name of Lessee (a)	IndicationOfAssociatedCompany * (Designation of Associated Company) (b)	LeaseDescription Description of Property Leased (c)	CommissionAuthorization Commission Authorization (d)	ExpirationDateOfLease Expiration Date of Lease (e)	ElectricPlantLeasedToOthers Balance at End of Year (f)
1	Not Applicable
47	TOTAL

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

ELECTRIC PLANT HELD FOR FUTURE USE (Account 105)
Report separately each property held for future use at end of the year having an original cost of $250,000 or more. Group other items of property held for future use. For property having an original cost of $250,000 or more previously used in utility operations, now held for future use, give in column (a), in addition to other required information, the date that utility use of such property was discontinued, and the date the original cost was transferred to Account 105.
Line No.	ElectricPlantHeldForFutureUseDescription Description and Location of Property (a)	ElectricPlantPropertyClassifiedAsHeldForFutureUseOriginalDate Date Originally Included in This Account (b)	ElectricPlantPropertyClassifiedAsHeldForFutureUseExpectedUseInServiceDate Date Expected to be used in Utility Service (c)	ElectricPlantHeldForFutureUse Balance at End of Year (d)
1	Land and Rights:
2	Land - Swan Ranch Rail Park, Laramie County, WY	03/01/2016		318,000
21	Other Property:
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47	TOTAL			318,000

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

CONSTRUCTION WORK IN PROGRESS - - ELECTRIC (Account 107)
Report below descriptions and balances at end of year of projects in process of construction (107). Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and Demonstrating (see Account 107 of the Uniform System of Accounts). Minor projects (5% of the Balance End of the Year for Account 107 or $1,000,000, whichever is less) may be grouped.
Line No.	ConstructionWorkInProgressProjectDescription Description of Project (a)	ConstructionWorkInProgress Construction work in progress - Electric (Account 107) (b)
1	10076402 - 24.9kV Bison Substation #589	5,834,130
2	10075416 - 24.9kV Campstool Substation	6,500,633
3	DISTRIBUTION LESS THAN $1,000,000 EACH	1,892,976
4	GENERAL PLANT-ELECTRIC LESS THAN $1,000,000 EACH	2,416,318
5	OTHER GENERATION -PLANT LESS THAN $1,000,000 EACH	64,636
6	STEAM GENERATION LESS THAN $1,000,000 EACH	388,349
7	115kV Sweetgrass-Bison DC	1,673,725
8	115kV EBP to Campstool DC	2,397,258
9	115/24.9kV Campstool Substation	3,625,215
10	115kV Bison Substation #588	5,514,026
11	115kV CPGS-Sweetgrass DC	8,570,819
12	115kV Sweetgrass Substation	8,608,999
13	MISC TRANSMISSION LESS THAN $1,000,000 EACH	4,423,429
43	Total	51,910,513

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

ACCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Account 108)
Explain in a footnote any important adjustments during year. Explain in a footnote any difference between the amount for book cost of plant retired, Line 12, column (c), and that reported for electric plant in service, page 204, column (d), excluding retirements of non-depreciable property. The provisions of Account 108 in the Uniform System of Accounts require that retirements of depreciable plant be recorded when such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been recorded and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize the book cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate functional classifications. Show separately interest credits under a sinking fund or similar method of depreciation accounting.
Line No.	Item (a)	Total (c + d + e) (b)	Electric Plant in Service (c)	Electric Plant Held for Future Use (d)	Electric Plant Leased To Others (e)
Section A. Balances and Changes During Year
1	AccumulatedProvisionForDepreciationOfElectricUtilityPlant Balance Beginning of Year	146,047,194	146,047,194
2	Depreciation Provisions for Year, Charged to
3	DepreciationExpenseExcludingAdjustments (403) Depreciation Expense	18,505,785	18,505,785
4	DepreciationExpenseForAssetRetirementCosts (403.1) Depreciation Expense for Asset Retirement Costs	15,662	15,662
5	ExpensesOfElectricPlantLeasedToOthers (413) Exp. of Elec. Plt. Leas. to Others
6	TransportationExpensesClearing Transportation Expenses-Clearing	336,026	336,026
7	OtherClearingAccounts Other Clearing Accounts
8	OtherAccounts Other Accounts (Specify, details in footnote):
9.1	Other Accounts (Specify, details in footnote):	954,027	(a) 954,027
10	DepreciationProvision TOTAL Deprec. Prov for Year (Enter Total of lines 3 thru 9)	19,811,500	19,811,500
11	Net Charges for Plant Retired:
12	BookCostOfRetiredPlant Book Cost of Plant Retired	17,105,389	17,105,389
13	CostOfRemovalOfPlant Cost of Removal	4,580,408	4,580,408
14	SalvageValueOfRetiredPlant Salvage (Credit)	31,228	31,228
15	NetChargesForRetiredPlant TOTAL Net Chrgs. for Plant Ret. (Enter Total of lines 12 thru 14)	21,654,569	21,654,569
16	OtherAdjustmentsToAccumulatedDepreciation Other Debit or Cr. Items (Describe, details in footnote):
17.1	Other Debit or Cr. Items (Describe, details in footnote):	3,943,399	(b) 3,943,399
18	BookCostOfAssetRetirementCosts Book Cost or Asset Retirement Costs Retired
19	AccumulatedProvisionForDepreciationOfElectricUtilityPlant Balance End of Year (Enter Totals of lines 1, 10, 15, 16, and 18)	148,147,524	148,147,524
Section B. Balances at End of Year According to Functional Classification
20	AccumulatedDepreciationSteamProduction Steam Production	41,038,733	41,038,733
21	AccumulatedDepreciationNuclearProduction Nuclear Production
22	AccumulatedDepreciationHydraulicProductionConventional Hydraulic Production-Conventional
23	AccumulatedDepreciationHydraulicProductionPumpedStorage Hydraulic Production-Pumped Storage
24	AccumulatedDepreciationOtherProduction Other Production	25,840,323	(c) 25,840,323
25	AccumulatedDepreciationTransmission Transmission	8,493,237	8,493,237
26	AccumulatedDepreciationDistribution Distribution	66,076,374	66,076,374
27	AccumulatedDepreciationRegionalTransmissionAndMarketOperation Regional Transmission and Market Operation
28	AccumulatedDepreciationGeneral General	6,698,857	6,698,857
29	AccumulatedProvisionForDepreciationOfElectricUtilityPlant TOTAL (Enter Total of lines 20 thru 28)	148,147,524	148,147,524

FOOTNOTE DATA

(a) Concept: OtherAccounts

Amortization of Right of Use Asset.

(b) Concept: OtherAdjustmentsToAccumulatedDepreciation

This amount represents transfers during the year ($221,827), the net change of Retirement Work in Progress 81,216, depreciation of Asset Retirement Obligations 18,535, and pending retirements 4,065,473.

(c) Concept: AccumulatedDepreciationOtherProduction

Amount includes an Asset Retirement Obligation of $21,625

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1)
Report below investments in Account 123.1, Investments in Subsidiary Companies. Provide a subheading for each company and list thereunder the information called for below. Sub-TOTAL by company and give a TOTAL in columns (e), (f), (g) and (h). (a) Investment in Securities - List and describe each security owned. For bonds give also principal amount, date of issue, maturity, and interest rate. (b) Investment Advances - Report separately the amounts of loans or investment advances which are subject to repayment, but which are not subject to current settlement. With respect to each advance show whether the advance is a note or open account. List each note giving date of issuance, maturity date, and specifying whether note is a renewal. Report separately the equity in undistributed subsidiary earnings since acquisition. The TOTAL in column (e) should equal the amount entered for Account 418.1. For any securities, notes, or accounts that were pledged designate such securities, notes, or accounts in a footnote, and state the name of pledgee and purpose of the pledge. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and give name of Commission, date of authorization, and case or docket number. Report column (f) interest and dividend revenues from investments, including such revenues from securities disposed of during the year. In column (h) report for each investment disposed of during the year, the gain or loss represented by the difference between cost of the investment (or the other amount at which carried in the books of account if different from cost) and the selling price thereof, not including interest adjustment includible in column (f). Report on Line 42, column (a) the TOTAL cost of Account 123.1.
Line No.	DescriptionOfInvestmentsInSubsidiaryCompanies Description of Investment (a)	DateOfAcquisitionInvestmentsInSubsidiaryCompanies Date Acquired (b)	DateOfMaturityInvestmentsInSubsidiaryCompanies Date of Maturity (c)	InvestmentInSubsidiaryCompanies Amount of Investment at Beginning of Year (d)	EquityInEarningsOfSubsidiaryCompanies Equity in Subsidiary Earnings of Year (e)	InterestAndDividendRevenueFromInvestments Revenues for Year (f)	InvestmentInSubsidiaryCompanies Amount of Investment at End of Year (g)	InvestmentGainLossOnDisplosal Gain or Loss from Investment Disposed of (h)
1	Not Applicable
42	Total Cost of Account 123.1 $		Total

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

MATERIALS AND SUPPLIES
For Account 154, report the amount of plant materials and operating supplies under the primary functional classifications as indicated in column (a); estimates of amounts by function are acceptable. In column (d), designate the department or departments which use the class of material. Give an explanation of important inventory adjustments during the year (in a footnote) showing general classes of material and supplies and the various accounts (operating expenses, clearing accounts, plant, etc.) affected debited or credited. Show separately debit or credits to stores expense clearing, if applicable.
Line No.	Account (a)	Balance Beginning of Year (b)	Balance End of Year (c)	Department or Departments which Use Material (d)
1	Fuel Stock (Account 151)
2	Fuel Stock Expenses Undistributed (Account 152)
3	Residuals and Extracted Products (Account 153)
4	Plant Materials and Operating Supplies (Account 154)
5	Assigned to - Construction (Estimated)	3,661,074	4,227,604	Trans & Dist
6	Assigned to - Operations and Maintenance
7	Production Plant (Estimated)	3,732,783	4,170,851	Production
8	Transmission Plant (Estimated)	6,820	5,371	Transmission
9	Distribution Plant (Estimated)	12,912	19,635	Distribution
10	Regional Transmission and Market Operation Plant (Estimated)
11	Assigned to - Other (provide details in footnote)	(a) 5,991	(b) 3,532	General
12	TOTAL Account 154 (Enter Total of lines 5 thru 11)	7,419,580	8,426,993
13	Merchandise (Account 155)
14	Other Materials and Supplies (Account 156)
15	Nuclear Materials Held for Sale (Account 157) (Not applic to Gas Util)
16	Stores Expense Undistributed (Account 163)	576,033	465,071
17
18
19
20	TOTAL Materials and Supplies	7,995,613	8,892,064

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

FOOTNOTE DATA

(a) Concept: PlantMaterialsAndOperatingSuppliesOther

This amount represents O&M allocated amounts to general.

(b) Concept: PlantMaterialsAndOperatingSuppliesOther

This amount represents O&M allocated amounts to general.

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

Allowances (Accounts 158.1 and 158.2)
Report below the particulars (details) called for concerning allowances. Report all acquisitions of allowances at cost. Report allowances in accordance with a weighted average cost allocation method and other accounting as prescribed by General Instruction No. 21 in the Uniform System of Accounts. Report the allowances transactions by the period they are first eligible for use: the current year’s allowances in columns (b)-(c), allowances for the three succeeding years in columns (d)-(i), starting with the following year, and allowances for the remaining succeeding years in columns (j)-(k). Report on Line 4 the Environmental Protection Agency (EPA) issued allowances. Report withheld portions Lines 36-40. Report on Line 5 allowances returned by the EPA. Report on Line 39 the EPA’s sales of the withheld allowances. Report on Lines 43-46 the net sales proceeds and gains/losses resulting from the EPA’s sale or auction of the withheld allowances. Report on Lines 8-14 the names of vendors/transferors of allowances acquired and identify associated companies (See "associated company" under "Definitions" in the Uniform System of Accounts). Report on Lines 22 - 27 the name of purchasers/ transferees of allowances disposed of and identify associated companies. Report the net costs and benefits of hedging transactions on a separate line under purchases/transfers and sales/transfers. Report on Lines 32-35 and 43-46 the net sales proceeds and gains or losses from allowance sales.
		Current Year		Year One		Year Two		Year Three		Future Years		Totals
Line No.	SO2 Allowances Inventory (Account 158.1) (a)	No. (b)	Amt. (c)	No. (d)	Amt. (e)	No. (f)	Amt. (g)	No. (h)	Amt. (i)	No. (j)	Amt. (k)	No. (l)	Amt. (m)
1	Balance-Beginning of Year		1,010		804		804		804		804		4,226
2
3	Acquired During Year:
4	Issued (Less Withheld Allow)				206		206		206				618
5	Returned by EPA
6
7
8	Purchases/Transfers
9	BHC General Account to CLFP
10
11
12
13
14
15	Total
16
17	Relinquished During Year:
18	Charges to Account 509
19	Other:
20	Allowances Used
20.1	Allowances Used		206		206		206		206				824
21	Cost of Sales/Transfers:
22
23
24
25
26
27
28	Total
29	Balance-End of Year		804		804		804		804		804		4,020
30
31	Sales:
32	Net Sales Proceeds(Assoc. Co.)
33	Net Sales Proceeds (Other)
34	Gains
35	Losses
	Allowances Withheld (Acct 158.2)
36	Balance-Beginning of Year
37	Add: Withheld by EPA
38	Deduct: Returned by EPA
39	Cost of Sales
40	Balance-End of Year
41
42	Sales
43	Net Sales Proceeds (Assoc. Co.)
44	Net Sales Proceeds (Other)
45	Gains
46	Losses

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

Allowances (Accounts 158.1 and 158.2)
Report below the particulars (details) called for concerning allowances. Report all acquisitions of allowances at cost. Report allowances in accordance with a weighted average cost allocation method and other accounting as prescribed by General Instruction No. 21 in the Uniform System of Accounts. Report the allowances transactions by the period they are first eligible for use: the current year’s allowances in columns (b)-(c), allowances for the three succeeding years in columns (d)-(i), starting with the following year, and allowances for the remaining succeeding years in columns (j)-(k). Report on Line 4 the Environmental Protection Agency (EPA) issued allowances. Report withheld portions Lines 36-40. Report on Line 5 allowances returned by the EPA. Report on Line 39 the EPA’s sales of the withheld allowances. Report on Lines 43-46 the net sales proceeds and gains/losses resulting from the EPA’s sale or auction of the withheld allowances. Report on Lines 8-14 the names of vendors/transferors of allowances acquired and identify associated companies (See "associated company" under "Definitions" in the Uniform System of Accounts). Report on Lines 22 - 27 the name of purchasers/ transferees of allowances disposed of and identify associated companies. Report the net costs and benefits of hedging transactions on a separate line under purchases/transfers and sales/transfers. Report on Lines 32-35 and 43-46 the net sales proceeds and gains or losses from allowance sales.
		Current Year		Year One		Year Two		Year Three		Future Years		Totals
Line No.	NOx Allowances Inventory (Account 158.1) (a)	No. (b)	Amt. (c)	No. (d)	Amt. (e)	No. (f)	Amt. (g)	No. (h)	Amt. (i)	No. (j)	Amt. (k)	No. (l)	Amt. (m)
1	Balance-Beginning of Year
2
3	Acquired During Year:
4	Issued (Less Withheld Allow)
5	Returned by EPA
6
7
8
9
10
11
12
13
14
15	Total
16
17	Relinquished During Year:
18	Charges to Account 509
19	Other:
20	Allowances Used
21	Cost of Sales/Transfers:
22
23
24
25
26
27
28	Total
29	Balance-End of Year
30
31	Sales:
32	Net Sales Proceeds(Assoc. Co.)
33	Net Sales Proceeds (Other)
34	Gains
35	Losses
	Allowances Withheld (Acct 158.2)
36	Balance-Beginning of Year
37	Add: Withheld by EPA
38	Deduct: Returned by EPA
39	Cost of Sales
40	Balance-End of Year
41
42	Sales
43	Net Sales Proceeds (Assoc. Co.)
44	Net Sales Proceeds (Other)
45	Gains
46	Losses

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

EXTRAORDINARY PROPERTY LOSSES (Account 182.1)
				WRITTEN OFF DURING YEAR
Line No.	DescriptionOfExtraordinaryPropertyLoss Description of Extraordinary Loss [Include in the description the date of Commission Authorization to use Acc 182.1 and period of amortization (mo, yr to mo, yr).] (a)	ExtraordinaryPropertyLossesNotYetRecognized Total Amount of Loss (b)	ExtraordinaryPropertyLossesRecognized Losses Recognized During Year (c)	ExtraordinaryPropertyLossesWrittenOffAccountCharged Account Charged (d)	ExtraordinaryPropertyLossesWrittenOff Amount (e)	ExtraordinaryPropertyLosses Balance at End of Year (f)
1	N/A
20	TOTAL

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

UNRECOVERED PLANT AND REGULATORY STUDY COSTS (182.2)
				WRITTEN OFF DURING YEAR
Line No.	DescriptionOfUnrecoveredPlantAndRegulatoryStudyCosts Description of Unrecovered Plant and Regulatory Study Costs [Include in the description of costs, the date of COmmission Authorization to use Acc 182.2 and period of amortization (mo, yr to mo, yr)] (a)	UnrecoveredPlantAndRegulatoryStudyCostsNotYetRecognized Total Amount of Charges (b)	UnrecoveredPlantAndRegulatoryStudyCostsRecognized Costs Recognized During Year (c)	UnrecoveredPlantAndRegulatoryStudyCostsWrittenOffAccountCharged Account Charged (d)	UnrecoveredPlantAndRegulatoryStudyCostsWrittenOff Amount (e)	UnrecoveredPlantAndRegulatoryStudyCosts Balance at End of Year (f)
21	N/A
49	TOTAL

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

Transmission Service and Generation Interconnection Study Costs
Report the particulars (details) called for concerning the costs incurred and the reimbursements received for performing transmission service and generator interconnection studies. List each study separately. In column (a) provide the name of the study. In column (b) report the cost incurred to perform the study at the end of period. In column (c) report the account charged with the cost of the study. In column (d) report the amounts received for reimbursement of the study costs at end of period. In column (e) report the account credited with the reimbursement received for performing the study.
Line No.	DescriptionOfStudyPerformed Description (a)	StudyCostsIncurred Costs Incurred During Period (b)	StudyCostsAccountCharged Account Charged (c)	StudyCostsReimbursements Reimbursements Received During the Period (d)	StudyCostsAccountReimbursed Account Credited With Reimbursement (e)
1	Transmission Studies
2	Not Applicable
20	Total	0		0
21	Generation Studies
22	Roundhouse Wind	45,170	561.7
23	NextEra Wind	64,549	561.7
24	NextEra Wind LGI	113	561.5
25	NextEra Wind LGI	38	561.7
39	Total	109,644		0
40	Grand Total	109,644		0

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

OTHER REGULATORY ASSETS (Account 182.3)
Report below the particulars (details) called for concerning other regulatory assets, including rate order docket number, if applicable. Minor items (5% of the Balance in Account 182.3 at end of period, or amounts less than $100,000 which ever is less), may be grouped by classes. For Regulatory Assets being amortized, show period of amortization.
				CREDITS
Line No.	DescriptionAndPurposeOfOtherRegulatoryAssets Description and Purpose of Other Regulatory Assets (a)	OtherRegulatoryAssets Balance at Beginning of Current Quarter/Year (b)	IncreaseDecreaseInOtherRegulatoryAssets Debits (c)	OtherRegulatoryAssetsWrittenOffAccountCharged Written off During Quarter/Year Account Charged (d)	OtherRegulatoryAssetsWrittenOffRecovered Written off During the Period Amount (e)	OtherRegulatoryAssets Balance at end of Current Quarter/Year (f)
1	(a) Deferred Taxes on AFUDC	1,671,386	53,378	various	141,331	1,583,433
2	Retiree Health Care	5,214,884		228	812,923	4,401,961
3	Pension	691,920		various	362,169	329,751
4	Power Cost Adjustment - LT portion	4,395,835	53,633,297	182	53,176,315	4,852,817
5	Energy Efficiency	408,792	3,343,208	various	3,370,138	381,862
6	(b) Loss on Reacquired Debt	2,417,954		427	142,933	2,275,021
7	Power Cost Adjustment	10,110,407	84,660,082	various	82,106,435	12,664,054
8	Compensated Absenses		51,073	various	51,073
9	Deficient Deferred Income Tax		1,938,992	254		1,938,992
44	TOTAL	24,911,178	143,680,030		140,163,317	28,427,891

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

FOOTNOTE DATA

(a) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Monthly amortization ending 12/31/2025.

(b) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Monthly amortization ending 11/30/2037.

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

MISCELLANEOUS DEFFERED DEBITS (Account 186)
Report below the particulars (details) called for concerning miscellaneous deferred debits. For any deferred debit being amortized, show period of amortization in column (a) Minor item (1% of the Balance at End of Year for Account 186 or amounts less than $100,000, whichever is less) may be grouped by classes.
				CREDITS
Line No.	Description of Miscellaneous Deferred Debits (a)	Balance at Beginning of Year (b)	Debits (c)	Credits Account Charged (d)	Credits Amount (e)	Balance at End of Year (f)
1	IRP costs	82,034	672,030	various	342,444	411,620
2	Deferred Rate Case Expense	301,971	236,810	various	210,473	328,308
3	Intercompany LT Notes Receivable	46,833,787		145		46,833,787
47	Miscellaneous Work in Progress
48	Deferred Regulatroy Comm. Expenses (See pages 350 - 351)
49	TOTAL	47,217,792				47,573,715

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

ACCUMULATED DEFERRED INCOME TAXES (Account 190)
Report the information called for below concerning the respondent’s accounting for deferred income taxes. At Other (Specify), include deferrals relating to other income and deductions.
Line No.	DescriptionOfAccumulatedDeferredIncomeTax Description and Location (a)	AccumulatedDeferredIncomeTaxes Balance at Beginning of Year (b)	AccumulatedDeferredIncomeTaxes Balance at End of Year (c)
1	Electric
2	FAS 109 ITC	8,319,505	7,945,800
3	Benefits	2,725,822	2,381,987
4	Credits	1,632,277	3,818,379
5	Deferred Reg Items	1,193,321
6	Accrued Expenses	144,934	173,886
7	SVC Co Accrued	47,865	98,566
8	NOL Carryforward		494,141
9	Bad Debt Reserve	347,996	338,341
10	Line Extension Deposits	165,747	810,704
11	Operating Lease	829,679	815,960
7	Other
8	TOTAL Electric (Enter Total of lines 2 thru 7)	12,924,774	16,680,632
9	Gas
15	Other
16	TOTAL Gas (Enter Total of lines 10 thru 15)
17.1	Other (Specify)
17	Other (Specify)
18	TOTAL (Acct 190) (Total of lines 8, 16 and 17)	12,924,774	16,680,632

Notes

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

CAPITAL STOCKS (Account 201 and 204)
Report below the particulars (details) called for concerning common and preferred stock at end of year, distinguishing separate series of any general class. Show separate totals for common and preferred stock. If information to meet the stock exchange reporting requirement outlined in column (a) is available from the SEC 10-K Report Form filing, a specific reference to report form (i.e., year and company title) may be reported in column (a) provided the fiscal years for both the 10-K report and this report are compatible. Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year. Give details concerning shares of any class and series of stock authorized to be issued by a regulatory commission which have not yet been issued. The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or noncumulative. State in a footnote if any capital stock that has been nominally issued is nominally outstanding at end of year. Give particulars (details) in column (a) of any nominally issued capital stock, reacquired stock, or stock in sinking and other funds which is pledged, stating name of pledgee and purpose of pledge.
Line No.	Class and Series of Stock and Name of Stock Series (a)	Number of Shares Authorized by Charter (b)	Par or Stated Value per Share (c)	Call Price at End of Year (d)	Outstanding per Bal. Sheet (Total amount outstanding without reduction for amounts held by respondent) Shares (e)	Outstanding per Bal. Sheet (Total amount outstanding without reduction for amounts held by respondent) Amount (f)	Held by Respondent As Reacquired Stock (Acct 217) Shares (g)	Held by Respondent As Reacquired Stock (Acct 217) Cost (h)	Held by Respondent In Sinking and Other Funds Shares (i)	Held by Respondent In Sinking and Other Funds Amount (j)
1	Common Stock (Account 201)
2	Common Stock	100	0.01		100	1
7	Total	100			100	1
8	Preferred Stock (Account 204)
9	Preferred Stock	1,000,000	100.00
12	Total	1,000,000
1	Capital Stock (Accounts 201 and 204) - Data Conversion
2
3
4
5	Total

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

2022-04-15

Year/Period of Report

End of:

2021

/

Q4

Other Paid-in Capital
1. Report below the balance at the end of the year and the information specified below for the respective other paid-in capital accounts. Provide a subheading for each account and show a total for the account, as well as a total of all accounts for reconciliation with the balance sheet, page 112. Explain changes made in any account during the year and give the accounting entries effecting such change. Donations Received from Stockholders (Account 208) - State amount and briefly explain the origin and purpose of each donation. Reduction in Par or Stated Value of Capital Stock (Account 209) - State amount and briefly explain the capital changes that gave rise to amounts reported under this caption including identification with the class and series of stock to which related. Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210) - Report balance at beginning of year, credits, debits, and balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which related. Miscellaneous Paid-In Capital (Account 211) - Classify amounts included in this account according to captions that, together with brief explanations, disclose the general nature of the transactions that gave rise to the reported amounts.
Line No.	Item (a)	Amount (b)
1	DonationsReceivedFromStockholdersAbstract Donations Received from Stockholders (Account 208)
2	DonationsReceivedFromStockholders Beginning Balance Amount	60,960,875
3.1	IncreasesDecreasesFromSalesOfDonationsReceivedFromStockholders Increases (Decreases) from Sales of Donations Received from Stockholders
4	DonationsReceivedFromStockholders Ending Balance Amount	60,960,875
5	ReductionInParOrStatedValueOfCapitalStockAbstract Reduction in Par or Stated Value of Capital Stock (Account 209)
6	ReductionInParOrStatedValueOfCapitalStock Beginning Balance Amount
7.1	IncreasesDecreasesDueToReductionsInParOrStatedValueOfCapitalStock Increases (Decreases) Due to Reductions in Par or Stated Value of Capital Stock
8	ReductionInParOrStatedValueOfCapitalStock Ending Balance Amount
9	GainOrResaleOrCancellationOfReacquiredCapitalStockAbstract Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210)
10	GainOnResaleOrCancellationOfReacquiredCapitalStock Beginning Balance Amount
11.1	IncreasesDecreasesFromGainOrResaleOrCancellationOfReacquiredCapitalStock Increases (Decreases) from Gain or Resale or Cancellation of Reacquired Capital Stock
12	GainOnResaleOrCancellationOfReacquiredCapitalStock Ending Balance Amount
13	MiscellaneousPaidInCapitalAbstract Miscellaneous Paid-In Capital (Account 211)
14	MiscellaneousPaidInCapital Beginning Balance Amount	34,000,000
15.1	IncreasesDecreasesDueToMiscellaneousPaidInCapital Increases (Decreases) Due to Miscellaneous Paid-In Capital
16	MiscellaneousPaidInCapital Ending Balance Amount	34,000,000
17	OtherPaidInCapitalAbstract Historical Data - Other Paid in Capital
18	OtherPaidInCapitalDetail Beginning Balance Amount
19.1	IncreasesDecreasesInOtherPaidInCapital Increases (Decreases) in Other Paid-In Capital
20	OtherPaidInCapitalDetail Ending Balance Amount
40	OtherPaidInCapital Total	94,960,875

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

CAPITAL STOCK EXPENSE (Account 214)
Report the balance at end of the year of discount on capital stock for each class and series of capital stock. If any change occurred during the year in the balance in respect to any class or series of stock, attach a statement giving particulars (details) of the change. State the reason for any charge-off of capital stock expense and specify the account charged.
Line No.	NameOfClassAndSeriesOfStock Class and Series of Stock (a)	CapitalStockExpense Balance at End of Year (b)
1	Not Applicable
22	TOTAL

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

LONG-TERM DEBT (Account 221, 222, 223 and 224)
Report by Balance Sheet Account the details concerning long-term debt included in Accounts 221, Bonds, 222, Reacquired Bonds, 223, Advances from Associated Companies, and 224, Other Long-Term Debt. For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds, and in column (b) include the related account number. For Advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand notes as such. Include in column (a) names of associated companies from which advances were received, and in column (b) include the related account number. For receivers' certificates, show in column (a) the name of the court and date of court order under which such certificates were issued, and in column (b) include the related account number. In a supplemental statement, give explanatory details for Accounts 223 and 224 of net changes during the year. With respect to long-term advances, show for each company: (a)principal advanced during year (b) interest added to principal amount, and (c) principal repaid during year. Give Commission authorization numbers and dates. If the respondent has pledged any of its long-term debt securities, give particulars (details) in a footnote, including name of the pledgee and purpose of the pledge. If the respondent has any long-term securities that have been nominally issued and are nominally outstanding at end of year, describe such securities in a footnote. If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest expense in column (m). Explain in a footnote any difference between the total of column (m) and the total Account 427, Interest on Long-Term Debt and Account 430, Interest on Debt to Associated Companies. Give details concerning any long-term debt authorized by a regulatory commission but not yet issued.
Line No.	ClassAndSeriesOfObligationCouponRateDescription Class and Series of Obligation, Coupon Rate (For new issue, give commission Authorization numbers and dates) (a)	RelatedAccountNumber Related Account Number (b)	Principal Amount of Debt Issued (c)	LongTermDebtIssuanceExpensePremiumOrDiscount Total Expense, Premium or Discount (d)	LongTermDebtIssuanceExpenses Total Expense (e)	LongTermDebtPremium Total Premium (f)	LongTermDebtDiscount Total Discount (g)	NominalDateOfIssue Nominal Date of Issue (h)	DateOfMaturity Date of Maturity (i)	AmortizationPeriodStartDate AMORTIZATION PERIOD Date From (j)	AmortizationPeriodEndDate AMORTIZATION PERIOD Date To (k)	Outstanding (Total amount outstanding without reduction for amounts held by respondent) (l)	Interest for Year Amount (m)
1	Bonds (Account 221)
2	Series 2014 Bonds, 4.53%	Various	75,000,000		663,080			10/01/2014	10/20/2044	10/01/2014	09/30/2044	75,000,000	3,397,500
3	Series 2007 Wygen II Bond, 6.67%	Various	110,000,000		922,694			11/20/2007	11/20/2037	12/01/2007	11/20/2037	110,000,000	7,479,933
4	(a) Series 2009A Bonds, 0.15%	Various	10,000,000		358,156			09/03/2009	03/01/2027	09/30/2009	02/28/2027	10,000,000	(b) 123,936
5	Subtotal		195,000,000		1,943,930							195,000,000	11,001,369
6	Reacquired Bonds (Account 222)
7
8
9
10	Subtotal
11	Advances from Associated Companies (Account 223)
12
13
14
15	Subtotal
16	Other Long Term Debt (Account 224)
17
18
19
20	Subtotal
33	TOTAL		195,000,000									195,000,000	11,001,369

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

FOOTNOTE DATA

(a) Concept: ClassAndSeriesOfObligationCouponRateDescription

The Series 2009A Bonds are variable rate, resetting weekly. The coupon rate shown in column (a) is the rate as of 12/31/21.

(b) Concept: InterestExpenseBonds

Includes additional costs for remarketing and the letter of credit

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES
Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount. If the utility is a member of a group which files a consolidated Federal tax return, reconcile reported net income with taxable net income as if a separate return were to be field, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State names of group member, tax assigned to each group member, and basis of allocation, assignment, or sharing of the consolidated tax among the group members. A substitute page, designed to meet a particular need of a company, may be used as Long as the data is consistent and meets the requirements of the above instructions. For electronic reporting purposes complete Line 27 and provide the substitute Page in the context of a footnote.
Line No.	Particulars (Details) (a)	Amount (b)
1	Net Income for the Year (Page 117)	19,635,593
2	Reconciling Items for the Year
3
4	Taxable Income Not Reported on Books
5	Contributions in Aid of Construction
6	Other
7	Reg Asset Non Service Cost	24,972
8	Operating Lease	2,020
9	Prepaid Expenses	17,984
10	Fines and Penalties	13,334
11	Aro Fasb 143 Asset	27,993
12	Non-deductible Club Dues	9,176
13	Non-deductible Lobbying	1,632
14	Reacquired Bond Loss	32,253
15	Entertainment	5,317
16	PUC Fees	183,112
17	Line Deposits	3,015,496
9	Deductions Recorded on Books Not Deducted for Return
10	Non deductible and deferred taxes-principally federal income	835,781
14	Income Recorded on Books Not Included in Return
15	Cash Surrender Value Life Insurance	21,686
19	Deductions on Return Not Charged Against Book Income
20	Tax Depreciation in Es of Book Depreciation	19,997,581
21	NOL Carryforward	4,523,244
22	Deferred Other	3,932,375
23	Other
24	Vacation	893
25	Book/Tax Gain Difference	3,735,174
26	Reacquired Bond Gain	78,740
27	Retiree Healthcare LT	22,240
28	Workmans Compensation	7,015
29	Performance Plan Bonus	14,993
30	Pension	24,210
31	Bad Debts	28,328
32	Results Compensation/Bonus/Etc	94,201
33	Employee Group	8,309
34	NSC Pension Offset	19,840
35	Rate Refund	342,323
27	Federal Tax Net Income
28	Show Computation of Tax:
29	Tax Return True Up Adjustment	578,627
30	Transfer of DIT's
31	Service Company Property Allocation	460,168
32	Total Federal Current Taxes	1,038,795

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

TAXES ACCRUED, PREPAID AND CHARGES DURING YEAR
Give particulars (details) of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual, or estimated amounts of such taxes are known, show the amounts in a footnote and designate whether estimated or actual amounts. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.) Enter the amounts in both columns (g) and (h). The balancing of this page is not affected by the inclusion of these taxes. Include in column (g) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued, (b)amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accounts other than accrued and prepaid tax accounts. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained. If any tax (exclude Federal and State income taxes) covers more than one year, show the required information separately for each tax year, identifying the year in column (d). Enter all adjustments of the accrued and prepaid tax accounts in column (i) and explain each adjustment in a foot- note. Designate debit adjustments by parentheses. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such taxes to the taxing authority. Report in columns (l) through (o) how the taxes were distributed. Report in column (o) only the amounts charged to Accounts 408.1 and 409.1 pertaining to electric operations. Report in column (l) the amounts charged to Accounts 408.1 and 409.1 pertaining to other utility departments and amounts charged to Accounts 408.2 and 409.2. Also shown in column (o) the taxes charged to utility plant or other balance sheet accounts. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
					BALANCE AT BEGINNING OF YEAR					BALANCE AT END OF YEAR		DISTRIBUTION OF TAXES CHARGED
Line No.	DescriptionOfTaxesAccruedPrepaidAndCharged Kind of Tax (See Instruction 5) (a)	TypeOfTax Type of Tax (b)	TaxJurisdiction State (c)	TaxYear Tax Year (d)	TaxesAccrued Taxes Accrued (Account 236) (e)	PrepaidTaxes Prepaid Taxes (Include in Account 165) (f)	TaxesCharged Taxes Charged During Year (g)	TaxesPaid Taxes Paid During Year (h)	TaxAdjustments Adjustments (i)	TaxesAccrued Taxes Accrued (Account 236) (j)	PrepaidTaxes Prepaid Taxes (Included in Account 165) (k)	TaxesAccruedPrepaidAndCharged Electric (Account 408.1, 409.1) (l)	IncomeTaxesExtraordinaryItems Extraordinary Items (Account 409.3) (m)	AdjustmentsToRetainedEarnings Adjustment to Ret. Earnings (Account 439) (n)	TaxesIncurredOther Other (o)
1	Income Tax				0	0	1,038,795	1,038,795		0		1,038,795
2	Subtotal State Tax				0	0	1,038,795	1,038,795		0		1,038,795
3	Property Tax				1,333,017	0	2,470,116	2,579,876		1,223,257		2,470,116
4	Subtotal Property Tax				1,333,017	0	2,470,116	2,579,876		1,223,257		2,470,116
5	Sales and Use Tax				19,057	0	581,685	519,648		81,094		8,312			573,373
6	Franchise Tax				0	0	1,764,795	1,764,795		0		1,764,795
7	Subtotal Sales And Use Tax				19,057	0	2,346,480	2,284,443		81,094		1,773,107			573,373
8	Payroll Tax				58,171	0	306,212	325,820		38,563
9	Subtotal Payroll Tax				58,171	0	306,212	325,820		38,563
40	TOTAL				1,410,245	0	4,084,013	4,151,344		1,342,914		3,204,428			573,373

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

ACCUMULATED DEFERRED INVESTMENT TAX CREDITS (Account 255)
Report below information applicable to Account 255. Where appropriate, segregate the balances and transactions by utility and nonutility operations. Explain by footnote any correction adjustments to the account balance shown in column (g). Include in column (i) the average period over which the tax credits are amortized.
			Deferred for Year		Allocations to Current Year's Income
Line No.	Account Subdivisions (a)	Balance at Beginning of Year (b)	Account No. (c)	Amount (d)	Account No. (e)	Amount (f)	Adjustments (g)	Balance at End of Year (h)	Average Period of Allocation to Income (i)	ADJUSTMENT EXPLANATION (j)
1	Electric Utility
2	3%
3	4%
4	7%
5	10%	8,599			411.4	5,246		3,353	25 years
8	TOTAL Electric (Enter Total of lines 2 thru 7)	8,599				5,246		3,353
9	Other (List separately and show 3%, 4%, 7%, 10% and TOTAL)
10										`
47	OTHER TOTAL
48	GRAND TOTAL	8,599						3,353

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

OTHER DEFERRED CREDITS (Account 253)
Report below the particulars (details) called for concerning other deferred credits. For any deferred credit being amortized, show the period of amortization. Minor items (5% of the Balance End of Year for Account 253 or amounts less than $100,000, whichever is greater) may be grouped by classes.
			DEBITS
Line No.	Description and Other Deferred Credits (a)	Balance at Beginning of Year (b)	Contra Account (c)	Amount (d)	Credits (e)	Balance at End of Year (f)
1	Contractor Retainage	2,560,680	various	10,035,173	10,037,903	2,563,410
2	Other LT Liabilities	22,500	various	22,500
3	Unearned Revenue		Various	212,884	212,884
4	Admin & General Clearing		184		65,138	65,138
5	Transp, Eng & Sup Clearing		184		240,509	240,509
47	TOTAL	2,583,180		10,270,557	10,556,434	2,869,057

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

ACCUMULATED DEFERRED INCOME TAXES - ACCELERATED AMORTIZATION PROPERTY (Account 281)
Report the information called for below concerning the respondent’s accounting for deferred income taxes rating to amortizable property. For other (Specify),include deferrals relating to other income and deductions. Use footnotes as required.
			CHANGES DURING YEAR				ADJUSTMENTS
							Debits		Credits
Line No.	Account (a)	Balance at Beginning of Year (b)	Amounts Debited to Account 410.1 (c)	Amounts Credited to Account 411.1 (d)	Amounts Debited to Account 410.2 (e)	Amounts Credited to Account 411.2 (f)	Account Credited (g)	Amount (h)	Account Debited (i)	Amount (j)	Balance at End of Year (k)
1	Accelerated Amortization (Account 281)
2	Electric
3	Defense Facilities
4	Pollution Control Facilities
5	Other
5.1	Other (provide details in footnote):
8	TOTAL Electric (Enter Total of lines 3 thru 7)						—		—
9	Gas
10	Defense Facilities
11	Pollution Control Facilities
12	Other
12.1	Other (provide details in footnote):
15	TOTAL Gas (Enter Total of lines 10 thru 14)						—		—
16	Other
16.1	Other
16.2	Other
17	TOTAL (Acct 281) (Total of 8, 15 and 16)						—		—
18	Classification of TOTAL
19	Federal Income Tax
20	State Income Tax
21	Local Income Tax

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282)
Report the information called for below concerning the respondent’s accounting for deferred income taxes rating to property not subject to accelerated amortization. For other (Specify),include deferrals relating to other income and deductions. Use footnotes as required.
			CHANGES DURING YEAR				ADJUSTMENTS
							Debits		Credits
Line No.	Account (a)	Balance at Beginning of Year (b)	Amounts Debited to Account 410.1 (c)	Amounts Credited to Account 411.1 (d)	Amounts Debited to Account 410.2 (e)	Amounts Credited to Account 411.2 (f)	Account Credited (g)	Amount (h)	Account Debited (i)	Amount (j)	Balance at End of Year (k)
1	Account 282
2	Electric	62,599,416	23,415,244	17,759,122				(a) 88,864		(b) 20,262	68,186,936
3	Gas
4	Other (Specify)
5	Total (Total of lines 2 thru 4)	62,599,416	23,415,244	17,759,122				88,864	—	20,262	68,186,936
6
7
8
9	TOTAL Account 282 (Total of Lines 5 thru 8)	62,599,416	23,415,244	17,759,122				88,864	—	20,262	68,186,936
10	Classification of TOTAL
11	Federal Income Tax	62,599,416	23,415,244	17,759,122				88,864			68,166,674
12	State Income Tax
13	Local Income Tax

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

FOOTNOTE DATA

(a) Concept: AccumulatedDeferredIncomeTaxLiabilitiesOtherPropertyAdjustmentsDebitedToAccount

AFUDC Equity offset in accounts 182.3 and 283

(b) Concept: AccumulatedDeferredIncomeTaxLiabilitiesOtherPropertyAdjustmentsCreditedToAccount

AFUDC Equity offset in accounts 182.3 and 283

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283)
Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts recorded in Account 283. For other (Specify),include deferrals relating to other income and deductions. Provide in the space below explanations for Page 276. Include amounts relating to insignificant items listed under Other. Use footnotes as required.
			CHANGES DURING YEAR				ADJUSTMENTS
							Debits		Credits
Line No.	Account (a)	Balance at Beginning of Year (b)	Amounts Debited to Account 410.1 (c)	Amounts Credited to Account 411.1 (d)	Amounts Debited to Account 410.2 (e)	Amounts Credited to Account 411.2 (f)	Account Credited (g)	Amount (h)	Account Debited (i)	Amount (j)	Balance at End of Year (k)
1	Account 283
2	Electric
3	Equity AFUDC	330,850						(a) 50,788		(c) 31,438	311,500
4	Deferred Costs	1,777,702	6,913,506	4,837,454							3,853,754
5	Other	979,470	1,777,364	1,801,830				(b) 490			954,514
9	TOTAL Electric (Total of lines 3 thru 8)	3,088,022	8,690,870	6,639,284				51,278		31,438	5,119,768
10	Gas
11	Other	490								(d) 490
17	TOTAL Gas (Total of lines 11 thru 16)	490								490
18	TOTAL Other
19	TOTAL (Acct 283) (Enter Total of lines 9, 17 and 18)	3,087,532	8,690,870	6,639,284				51,278		31,928	5,119,768
20	Classification of TOTAL
21	Federal Income Tax	3,099,082	8,690,870	6,639,284			—	51,278	—	31,928	5,131,318
22	State Income Tax
23	Local Income Tax
NOTES

FOOTNOTE DATA

(a) Concept: AccumulatedDeferredIncomeTaxLiabilitiesOtherAdjustmentsDebitedToAccount

AFUDC reclass to 182.3 and 282

(b) Concept: AccumulatedDeferredIncomeTaxLiabilitiesOtherAdjustmentsDebitedToAccount

Reclass from gas to electric

(c) Concept: AccumulatedDeferredIncomeTaxLiabilitiesOtherAdjustmentsCreditedToAccount

AFUDC reclass to 182.3 and 282

(d) Concept: AccumulatedDeferredIncomeTaxLiabilitiesOtherAdjustmentsCreditedToAccount

Reclass from gas to electric

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

OTHER REGULATORY LIABILITIES (Account 254)
Report below the particulars (details) called for concerning other regulatory liabilities, including rate order docket number, if applicable. Minor items (5% of the Balance in Account 254 at end of period, or amounts less than $100,000 which ever is less), may be grouped by classes. For Regulatory Liabilities being amortized, show period of amortization.
			DEBITS
Line No.	Description and Purpose of Other Regulatory Liabilities (a)	Balance at Beginning of Current Quarter/Year (b)	Account Credited (c)	Amount (d)	Credits (e)	Balance at End of Current Quarter/Year (f)
1	(a) Investment Tax Credits	4,631	190	2,825		1,806
2	Retiree Healthcare	1,386,235	various	432,187	216,093	1,170,141
3	Pension	183,928	various	192,546	96,273	87,655
4	(b) Excess Deferred Income Tax	39,533,213	various	9,791,491	9,973,646	39,715,368
5	Deferred Maintenance	788,039	512	1,395,377	894,786	287,448
6	Energy Efficiency		182	63,783	63,783
41	TOTAL	41,896,046		11,878,209	11,244,581	41,262,418

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

FOOTNOTE DATA

(a) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Monthly amortization ending 12/31/2035.

(b) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Monthly amortization ending 12/31/2025.

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

Electric Operating Revenues
The following instructions generally apply to the annual version of these pages. Do not report quarterly data in columns (c), (e), (f), and (g). Unbilled revenues and MWH related to unbilled revenues need not be reported separately as required in the annual version of these pages. Report below operating revenues for each prescribed account, and manufactured gas revenues in total. Report number of customers, columns (f) and (g), on the basis of meters, in addition to the number of flat rate accounts; except that where separate meter readings are added for billing purposes, one customer should be counted for each group of meters added. The average number of customers means the average of twelve figures at the close of each month. If increases or decreases from previous period (columns (c),(e), and (g)), are not derived from previously reported figures, explain any inconsistencies in a footnote. Disclose amounts of $250,000 or greater in a footnote for accounts 451, 456, and 457.2. Commercial and industrial Sales, Account 442, may be classified according to the basis of classification (Small or Commercial, and Large or Industrial) regularly used by the respondent if such basis of classification is not generally greater than 1000 Kw of demand. (See Account 442 of the Uniform System of Accounts. Explain basis of classification in a footnote.) See page 108, Important Changes During Period, for important new territory added and important rate increase or decreases. For Lines 2,4,5,and 6, see Page 304 for amounts relating to unbilled revenue by accounts. Include unmetered sales. Provide details of such Sales in a footnote.
Line No.	Title of Account (a)	Operating Revenues Year to Date Quarterly/Annual (b)	Operating Revenues Previous year (no Quarterly) (c)	MEGAWATT HOURS SOLD Year to Date Quarterly/Annual (d)	MEGAWATT HOURS SOLD Amount Previous year (no Quarterly) (e)	AVG.NO. CUSTOMERS PER MONTH Current Year (no Quarterly) (f)	AVG.NO. CUSTOMERS PER MONTH Previous Year (no Quarterly) (g)
1	SalesOfElectricityHeadingAbstract Sales of Electricity
2	ResidentialSalesAbstract (440) Residential Sales	42,709,463	42,076,644	279,719	279,629	38,582	38,343
3	CommercialAndIndustrialSalesAbstract (442) Commercial and Industrial Sales
4	CommercialSalesAbstract Small (or Comm.) (See Instr. 4)	66,429,844	62,099,830	516,857	503,065	4,986	4,924
5	IndustrialSalesAbstract Large (or Ind.) (See Instr. 4)	68,277,535	59,285,253	928,258	936,392	4	5
6	PublicStreetAndHighwayLightingAbstract (444) Public Street and Highway Lighting	1,176,518	1,180,455	3,859	3,859	5	5
7	OtherSalesToPublicAuthoritiesAbstract (445) Other Sales to Public Authorities	766,476	751,033	4,908	4,745	204	208
8	SalesToRailroadsAndRailwaysAbstract (446) Sales to Railroads and Railways
9	InterdepartmentalSalesAbstract (448) Interdepartmental Sales
10	SalesToUltimateConsumersAbstract TOTAL Sales to Ultimate Consumers	179,359,836	165,393,215	1,733,601	1,727,690	43,781	43,485
11	SalesForResaleAbstract (447) Sales for Resale	6,928,683	8,035,231	139,456	172,920	1	1
12	SalesOfElectricityAbstract TOTAL Sales of Electricity	186,288,519	173,428,446	1,873,057	1,900,610	43,782	43,486
13	ProvisionForRateRefundsAbstract (Less) (449.1) Provision for Rate Refunds		204
14	RevenuesNetOfProvisionForRefundsAbstract TOTAL Revenues Before Prov. for Refunds	186,288,519	173,428,241	1,873,057	1,900,610	43,782	43,486
15	OtherOperatingRevenuesAbstract Other Operating Revenues
16	ForfeitedDiscounts (450) Forfeited Discounts	173,338	112,875
17	MiscellaneousServiceRevenues (451) Miscellaneous Service Revenues	2,416,611	2,349,528
18	SalesOfWaterAndWaterPower (453) Sales of Water and Water Power
19	RentFromElectricProperty (454) Rent from Electric Property	1,102,552	1,116,103
20	InterdepartmentalRents (455) Interdepartmental Rents
21	OtherElectricRevenue (456) Other Electric Revenues	90,527	132,809
22	RevenuesFromTransmissionOfElectricityOfOthers (456.1) Revenues from Transmission of Electricity of Others	600,174	827,500
23	RegionalTransmissionServiceRevenues (457.1) Regional Control Service Revenues
24	MiscellaneousRevenue (457.2) Miscellaneous Revenues
25	OtherMiscellaneousOperatingRevenues Other Miscellaneous Operating Revenues
26	OtherOperatingRevenues TOTAL Other Operating Revenues	4,383,202	4,538,815
27	ElectricOperatingRevenues TOTAL Electric Operating Revenues	190,671,721	177,967,056
Line12, column (b) includes $ 772,406 of unbilled revenues.
Line12, column (d) includes 10,999 MWH relating to unbilled revenues

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

REGIONAL TRANSMISSION SERVICE REVENUES (Account 457.1)
The respondent shall report below the revenue collected for each service (i.e., control area administration, market administration, etc.) performed pursuant to a Commission approved tariff. All amounts separately billed must be detailed below.
Line No.	Description of Service (a)	Balance at End of Quarter 1 (b)	Balance at End of Quarter 2 (c)	Balance at End of Quarter 3 (d)	Balance at End of Year (e)
1	N/A
46	TOTAL

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

SALES OF ELECTRICITY BY RATE SCHEDULES
Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Page 310. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page 300. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each applicable revenue account subheading. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported customers. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12 if all billings are made monthly). For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line No.	Number and Title of Rate Schedule (a)	MWh Sold (b)	Revenue (c)	Average Number of Customers (d)	KWh of Sales Per Customer (e)	Revenue Per KWh Sold (f)
1	WY609 - Residential General Service	277,853	39,413,306	36,704	7,570	0.142
2	WY610 - Residential Outdoor Area	669	175,009	1,227	545	0.262
3	WY635 - Voluntary Renewable		239	21
4	WY675 - Residential Net Metering	2,373	386,003	630	3,767	0.163
5	FCA		2,494,609
6	PGM		380,373
7	Residential Sales Billed	280,895	42,849,539	38,582	7,280	0.153
41	TOTAL Billed Residential Sales	1,176	140,076			0.119
42	TOTAL Unbilled Rev. (See Instr. 6)	279,719	42,709,463			0.153
43	TOTAL	279,719	42,709,463	38,582

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

SALES OF ELECTRICITY BY RATE SCHEDULES
Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Page 310. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page 300. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each applicable revenue account subheading. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported customers. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12 if all billings are made monthly). For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line No.	Number and Title of Rate Schedule (a)	MWh Sold (b)	Revenue (c)	Average Number of Customers (d)	KWh of Sales Per Customer (e)	Revenue Per KWh Sold (f)
1	WY615 - Commercial Service	46,891	6,752,246	3,527	13,295	0.144
2	WY616 - Commercial Outdoor Area	1,167	327,254	554	2,106	0.280
3	WY617 - Secondary General Service	312,377	36,630,555	841	371,435	0.117
4	WY618 - Primary General Service	137,005	13,296,771	32	4,281,406	0.097
5	WY621 - Commercial Contract Service	19,660	1,692,000	1	19,660,000	0.086
6	WY635 - Voluntary Renewable Energy		435	3
7	WY648 - Primary General Service		2,011
8	WY649 - Primary General Service
9	WY655 - Non-metered Services	419	64,490	16	26,188	0.154
10	WY676 - Commercial Service-Net	68	10,214	8	8,500	0.150
11	WY677 - Secondary General Service	897	114,432	4	224,250	0.128
12	FCA		4,687,589
13	PGM		1,697,962
14	Renewable Ready		1,321,112
41	TOTAL Billed Small or Commercial	518,484	66,593,049	4,986	103,988	0.128
42	TOTAL Unbilled Rev. Small or Commercial (See Instr. 6)	1,627	163,205			0.100
43	TOTAL Small or Commercial	516,857	66,429,844	4,986	103,662	0.129

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

SALES OF ELECTRICITY BY RATE SCHEDULES
Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Page 310. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page 300. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each applicable revenue account subheading. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported customers. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12 if all billings are made monthly). For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line No.	Number and Title of Rate Schedule (a)	MWh Sold (b)	Revenue (c)	Average Number of Customers (d)	KWh of Sales Per Customer (e)	Revenue Per KWh Sold (f)
1	WY620 (Acct 442100)	167,227	12,212,352	2	83,613,500	0.073
2	WY621 (Acct 442100)
3	WY622 (Acct 442100)	306,600	18,789,286	1	306,600,000	0.061
4	WY627 (Acct 442160)	440,648	31,337,981	1	440,648,000	0.071
5	FCA		4,261,413
6	Renewable Ready		604,603
7	Industrial Sales Billed	914,475	67,205,635	4	228,618,750	0.073
41	TOTAL Billed Large (or Ind.) Sales	13,783	1,071,900			0.078
42	TOTAL Unbilled Rev. Large (or Ind.) (See Instr. 6)	928,258	68,277,535			0.074
43	TOTAL Large (or Ind.)	928,258	68,277,535	4

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

SALES OF ELECTRICITY BY RATE SCHEDULES
Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Page 310. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page 300. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each applicable revenue account subheading. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported customers. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12 if all billings are made monthly). For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line No.	Number and Title of Rate Schedule (a)	MWh Sold (b)	Revenue (c)	Average Number of Customers (d)	KWh of Sales Per Customer (e)	Revenue Per KWh Sold (f)
1	WY616 - Outdoor Light	1	402	1	1,000	0.402
2	WY631 - Street Lighting Service	3,534	1,065,326	2	1,767,000	0.301
3	WY632 - Highway Lighting Service	163	20,672	1	163,000	0.127
4	WY634 - Pedestrian Lighting Service	161	90,118	1	161,000	0.560
5	Public Street and Highway Lighting Sales Billed	3,859	1,176,518	5	771,800	0.305
41	TOTAL Billed Commercial and Industrial Sales
42	TOTAL Unbilled Rev. (See Instr. 6)	3,859	1,176,518			0.305
43	TOTAL

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

SALES OF ELECTRICITY BY RATE SCHEDULES
Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Page 310. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page 300. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each applicable revenue account subheading. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported customers. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12 if all billings are made monthly). For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line No.	Number and Title of Rate Schedule (a)	MWh Sold (b)	Revenue (c)	Average Number of Customers (d)	KWh of Sales Per Customer (e)	Revenue Per KWh Sold (f)
1	WY615 - Commercial Service	1,003	159,962	171	5,865	0.159
2	WY617 - Secondary General Service	3,862	598,070	26	148,538	0.155
3	WY655 - Non-metered Services	4	1,869	6	667	0.467
4	WY676 - Commercial Service-Net	20	2,788	1	20,000	0.139
5	Other Sales to Public Authorities Billed	4,889	762,689	204	23,966	0.156
41	TOTAL Billed Public Street and Highway Lighting	19	3,787			0.199
42	TOTAL Unbilled Rev. (See Instr. 6)
43	TOTAL	3,859	1,176,518	5

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

SALES OF ELECTRICITY BY RATE SCHEDULES
Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Page 310. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page 300. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each applicable revenue account subheading. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported customers. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12 if all billings are made monthly). For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line No.	Number and Title of Rate Schedule (a)	MWh Sold (b)	Revenue (c)	Average Number of Customers (d)	KWh of Sales Per Customer (e)	Revenue Per KWh Sold (f)
1	Other Sales to Public Authorities Total	4,908	766,476	204	24,059	0.156
41	TOTAL Billed Other Sales to Public Authorities
42	TOTAL Unbilled Rev. (See Instr. 6)
43	TOTAL	4,908	766,476	204

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

SALES OF ELECTRICITY BY RATE SCHEDULES
Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Page 310. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page 300. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each applicable revenue account subheading. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported customers. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12 if all billings are made monthly). For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line No.	Number and Title of Rate Schedule (a)	MWh Sold (b)	Revenue (c)	Average Number of Customers (d)	KWh of Sales Per Customer (e)	Revenue Per KWh Sold (f)
1	Sales to Railroads and Railways Unbilled
2	Sales to Railroads and Railways Total
41	TOTAL Billed Sales To Railroads and Railways
42	TOTAL Unbilled Rev. (See Instr. 6)
43	TOTAL

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

SALES OF ELECTRICITY BY RATE SCHEDULES
Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Page 310. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page 300. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each applicable revenue account subheading. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported customers. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12 if all billings are made monthly). For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line No.	Number and Title of Rate Schedule (a)	MWh Sold (b)	Revenue (c)	Average Number of Customers (d)	KWh of Sales Per Customer (e)	Revenue Per KWh Sold (f)
1	Interdepartmental Sales Unbilled
2	Interdepartmental Sales Total
41	TOTAL Billed Interdepartmental Sales
42	TOTAL Unbilled Rev. (See Instr. 6)
43	TOTAL

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

SALES OF ELECTRICITY BY RATE SCHEDULES
Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Page 310. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page 300. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each applicable revenue account subheading. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported customers. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12 if all billings are made monthly). For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line No.	Number and Title of Rate Schedule (a)	MWh Sold (b)	Revenue (c)	Average Number of Customers (d)	KWh of Sales Per Customer (e)	Revenue Per KWh Sold (f)
1	TOTAL Billed	1,722,602	178,587,430	43,781	39,346	0.104
2	Total Unbilled Rev.(See Instr. 6)	10,999	772,406			0.070
41	TOTAL Billed Provision For Rate Refunds	1,733,601	179,359,836	43,781	39,597	0.103
42	TOTAL Unbilled Rev. (See Instr. 6)
43	TOTAL

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

SALES OF ELECTRICITY BY RATE SCHEDULES
Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Page 310. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page 300. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each applicable revenue account subheading. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported customers. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12 if all billings are made monthly). For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line No.	Number and Title of Rate Schedule (a)	MWh Sold (b)	Revenue (c)	Average Number of Customers (d)	KWh of Sales Per Customer (e)	Revenue Per KWh Sold (f)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41	TOTAL Billed - All Accounts
42	TOTAL Unbilled Rev. (See Instr. 6) - All Accounts
43	TOTAL - All Accounts

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

SALES FOR RESALE (Account 447)
Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the Purchased Power schedule (Page 326). Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the purchaser. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or setter can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less than five years. SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is one year or less. LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means Longer than one year but Less than five years. OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote. AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ" in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter "Total'' in column (a) as the Last Line of the schedule. Report subtotals and total for columns (g) through (k). In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under which service, as identified in column (b), is provided. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. Report in column (g) the megawatt hours shown on bills rendered to the purchaser. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including out-of-period adjustments, in column (j). Explain in a footnote all components of the amount shown in column (j). Report in column (k) the total charge shown on bills rendered to the purchaser. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4), and then totaled on the Last -line of the schedule. The "Subtotal - RQ" amount in column (g) must be reported as Requirements Sales For Resale on Page 401, line 23. The "Subtotal - Non-RQ" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page 401,line 24. Footnote entries as required and provide explanations following all required data.
					ACTUAL DEMAND (MW)			REVENUE
Line No.	Name of Company or Public Authority (Footnote Affiliations) (a)	Statistical Classification (b)	FERC Rate Schedule or Tariff Number (c)	Average Monthly Billing Demand (MW) (d)	Average Monthly NCP Demand (e)	Average Monthly CP Demand (f)	Megawatt Hours Sold (g)	Demand Charges ($) (h)	Energy Charges ($) (i)	Other Charges ($) (j)	Total ($) (h+i+j) (k)
1	(a) Black Hills Power	(d) LF	1				55,225		2,016,634		2,016,634
2	(b) Black Hills Power-Happy Jack Wind	LU	3				34,385		1,738,074		1,738,074
3	(c) Black Hills Power - Silver Sage Wind	LU	3				49,846		3,173,975		3,173,975
15	Subtotal - RQ
16	Subtotal-Non-RQ						139,456		6,928,683		6,928,683
17	Total						139,456		6,928,683		6,928,683

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

FOOTNOTE DATA

(a) Concept: NameOfCompanyOrPublicAuthorityReceivingElectricityPurchasedForResale

Affiliate of CLFP.

(b) Concept: NameOfCompanyOrPublicAuthorityReceivingElectricityPurchasedForResale

Affiliate of CLFP

(c) Concept: NameOfCompanyOrPublicAuthorityReceivingElectricityPurchasedForResale

Affiliate of CLFP

(d) Concept: StatisticalClassificationCode

CLFP PUT Agreement - will remain in effect year to year until terminated by either party upon six months written notice to the other party or in accordance with section.

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures, explain in footnote.
Line No.	Account (a)	Amount for Current Year (b)	Amount for Previous Year (c) (c)
1	PowerProductionExpensesAbstract 1. POWER PRODUCTION EXPENSES
2	SteamPowerGenerationAbstract A. Steam Power Generation
3	SteamPowerGenerationOperationAbstract Operation
4	OperationSupervisionAndEngineeringSteamPowerGeneration (500) Operation Supervision and Engineering	330,052	318,809
5	FuelSteamPowerGeneration (501) Fuel	9,446,357	9,447,784
6	SteamExpensesSteamPowerGeneration (502) Steam Expenses	746,293	752,598
7	SteamFromOtherSources (503) Steam from Other Sources
8	SteamTransferredCredit (Less) (504) Steam Transferred-Cr.
9	ElectricExpensesSteamPowerGeneration (505) Electric Expenses	419,929	439,979
10	MiscellaneousSteamPowerExpenses (506) Miscellaneous Steam Power Expenses	544,292	551,175
11	RentsSteamPowerGeneration (507) Rents	1,712,545	1,513,117
12	Allowances (509) Allowances
13	SteamPowerGenerationOperationsExpense TOTAL Operation (Enter Total of Lines 4 thru 12)	13,199,469	13,023,462
14	SteamPowerGenerationMaintenanceAbstract Maintenance
15	MaintenanceSupervisionAndEngineeringSteamPowerGeneration (510) Maintenance Supervision and Engineering	496,432	687,773
16	MaintenanceOfStructuresSteamPowerGeneration (511) Maintenance of Structures	334,668	285,478
17	MaintenanceOfBoilerPlantSteamPowerGeneration (512) Maintenance of Boiler Plant	2,308,095	2,385,691
18	MaintenanceOfElectricPlantSteamPowerGeneration (513) Maintenance of Electric Plant	330,423	176,322
19	MaintenanceOfMiscellaneousSteamPlant (514) Maintenance of Miscellaneous Steam Plant	13,183	7,705
20	SteamPowerGenerationMaintenanceExpense TOTAL Maintenance (Enter Total of Lines 15 thru 19)	3,482,800	3,542,969
21	PowerProductionExpensesSteamPower TOTAL Power Production Expenses-Steam Power (Enter Total of Lines 13 & 20)	16,682,269	16,566,431
22	NuclearPowerGenerationAbstract B. Nuclear Power Generation
23	NuclearPowerGenerationOperationAbstract Operation
24	OperationSupervisionAndEngineeringNuclearPowerGeneration (517) Operation Supervision and Engineering
25	NuclearFuelExpense (518) Fuel
26	CoolantsAndWater (519) Coolants and Water
27	SteamExpensesNuclearPowerGeneration (520) Steam Expenses
28	SteamFromOtherSourcesNuclearPowerGeneration (521) Steam from Other Sources
29	SteamTransferredCreditNuclearPowerGeneration (Less) (522) Steam Transferred-Cr.
30	ElectricExpensesNuclearPowerGeneration (523) Electric Expenses
31	MiscellaneousNuclearPowerExpenses (524) Miscellaneous Nuclear Power Expenses
32	RentsNuclearPowerGeneration (525) Rents
33	NuclearPowerGenerationOperationsExpense TOTAL Operation (Enter Total of lines 24 thru 32)
34	NuclearPowerGenerationMaintenanceAbstract Maintenance
35	MaintenanceSupervisionAndEngineeringNuclearPowerGeneration (528) Maintenance Supervision and Engineering
36	MaintenanceOfStructuresNuclearPowerGeneration (529) Maintenance of Structures
37	MaintenanceOfReactorPlantEquipmentNuclearPowerGeneration (530) Maintenance of Reactor Plant Equipment
38	MaintenanceOfElectricPlantNuclearPowerGeneration (531) Maintenance of Electric Plant
39	MaintenanceOfMiscellaneousNuclearPlant (532) Maintenance of Miscellaneous Nuclear Plant
40	NuclearPowerGenerationMaintenanceExpense TOTAL Maintenance (Enter Total of lines 35 thru 39)
41	PowerProductionExpensesNuclearPower TOTAL Power Production Expenses-Nuclear. Power (Enter Total of lines 33 & 40)
42	HydraulicPowerGenerationAbstract C. Hydraulic Power Generation
43	HydraulicPowerGenerationOperationAbstract Operation
44	OperationSupervisionAndEngineeringHydraulicPowerGeneration (535) Operation Supervision and Engineering
45	WaterForPower (536) Water for Power
46	HydraulicExpenses (537) Hydraulic Expenses
47	ElectricExpensesHydraulicPowerGeneration (538) Electric Expenses
48	MiscellaneousHydraulicPowerGenerationExpenses (539) Miscellaneous Hydraulic Power Generation Expenses
49	RentsHydraulicPowerGeneration (540) Rents
50	HydraulicPowerGenerationOperationsExpense TOTAL Operation (Enter Total of Lines 44 thru 49)
51	HydraulicPowerGenerationContinuedAbstract C. Hydraulic Power Generation (Continued)
52	HydraulicPowerGenerationMaintenanceAbstract Maintenance
53	MaintenanceSupervisionAndEngineeringHydraulicPowerGeneration (541) Mainentance Supervision and Engineering
54	MaintenanceOfStructuresHydraulicPowerGeneration (542) Maintenance of Structures
55	MaintenanceOfReservoirsDamsAndWaterways (543) Maintenance of Reservoirs, Dams, and Waterways
56	MaintenanceOfElectricPlantHydraulicPowerGeneration (544) Maintenance of Electric Plant
57	MaintenanceOfMiscellaneousHydraulicPlant (545) Maintenance of Miscellaneous Hydraulic Plant
58	HydraulicPowerGenerationMaintenanceExpense TOTAL Maintenance (Enter Total of lines 53 thru 57)
59	PowerProductionExpensesHydraulicPower TOTAL Power Production Expenses-Hydraulic Power (Total of Lines 50 & 58)
60	OtherPowerGenerationAbstract D. Other Power Generation
61	OtherPowerGenerationOperationAbstract Operation
62	OperationSupervisionAndEngineeringOtherPowerGeneration (546) Operation Supervision and Engineering	634,317	691,231
63	Fuel (547) Fuel	9,595,211	2,555,525
64	GenerationExpenses (548) Generation Expenses	395,078	1,523
64.1	OperationOfEnergyStorageEquipment (548.1) Operation of Energy Storage Equipment
65	MiscellaneousOtherPowerGenerationExpenses (549) Miscellaneous Other Power Generation Expenses	436,142	381,068
66	RentsOtherPowerGeneration (550) Rents	138,160	93,133
67	OtherPowerGenerationOperationsExpense TOTAL Operation (Enter Total of Lines 62 thru 67)	11,198,908	3,722,480
68	OtherPowerGenerationMaintenanceAbstract Maintenance
69	MaintenanceSupervisionAndEngineeringOtherPowerGeneration (551) Maintenance Supervision and Engineering
70	MaintenanceOfStructures (552) Maintenance of Structures
71	MaintenanceOfGeneratingAndElectricPlant (553) Maintenance of Generating and Electric Plant	656,514	782,654
71.1	MaintenanceOfEnergyStorageEquipmentOtherPowerGeneration (553.1) Maintenance of Energy Storage Equipment
72	MaintenanceOfMiscellaneousOtherPowerGenerationPlant (554) Maintenance of Miscellaneous Other Power Generation Plant	385	7,214
73	OtherPowerGenerationMaintenanceExpense TOTAL Maintenance (Enter Total of Lines 69 thru 72)	656,899	789,868
74	PowerProductionExpensesOtherPower TOTAL Power Production Expenses-Other Power (Enter Total of Lines 67 & 73)	11,855,807	4,512,348
75	OtherPowerSuplyExpensesAbstract E. Other Power Supply Expenses
76	PurchasedPower (555) Purchased Power	61,802,678	58,592,314
76.1	PowerPurchasedForStorageOperations (555.1) Power Purchased for Storage Operations
77	SystemControlAndLoadDispatchingElectric (556) System Control and Load Dispatching	530,265	656,444
78	OtherExpensesOtherPowerSupplyExpenses (557) Other Expenses
79	OtherPowerSupplyExpense TOTAL Other Power Supply Exp (Enter Total of Lines 76 thru 78)	62,332,943	59,248,758
80	PowerProductionExpenses TOTAL Power Production Expenses (Total of Lines 21, 41, 59, 74 & 79)	90,871,020	80,327,537
81	TransmissionExpensesAbstract 2. TRANSMISSION EXPENSES
82	TransmissionExpensesOperationAbstract Operation
83	OperationSupervisionAndEngineeringElectricTransmissionExpenses (560) Operation Supervision and Engineering	256,913	220,505
85	LoadDispatchReliability (561.1) Load Dispatch-Reliability	97,549	94,526
86	LoadDispatchMonitorAndOperateTransmissionSystem (561.2) Load Dispatch-Monitor and Operate Transmission System	189,255	173,045
87	LoadDispatchTransmissionServiceAndScheduling (561.3) Load Dispatch-Transmission Service and Scheduling	42,876	51,305
88	SchedulingSystemControlAndDispatchServices (561.4) Scheduling, System Control and Dispatch Services
89	ReliabilityPlanningAndStandardsDevelopment (561.5) Reliability, Planning and Standards Development	302,854	326,307
90	TransmissionServiceStudies (561.6) Transmission Service Studies	7,202	152,353
91	GenerationInterconnectionStudies (561.7) Generation Interconnection Studies	169,329	25,621
92	ReliabilityPlanningAndStandardsDevelopmentServices (561.8) Reliability, Planning and Standards Development Services	82,957	53,884
93	StationExpensesTransmissionExpense (562) Station Expenses	18,011	13,133
93.1	OperationOfEnergyStorageEquipmentTransmissionExpense (562.1) Operation of Energy Storage Equipment
94	OverheadLineExpense (563) Overhead Lines Expenses	906	5,016
95	UndergroundLineExpensesTransmissionExpense (564) Underground Lines Expenses
96	TransmissionOfElectricityByOthers (565) Transmission of Electricity by Others	21,970,546	22,174,787
97	MiscellaneousTransmissionExpenses (566) Miscellaneous Transmission Expenses	34,809	61,716
98	RentsTransmissionElectricExpense (567) Rents	3,409	55
99	TransmissionOperationExpense TOTAL Operation (Enter Total of Lines 83 thru 98)	23,176,616	23,301,011
100	TransmissionMaintenanceAbstract Maintenance
101	MaintenanceSupervisionAndEngineeringElectricTransmissionExpenses (568) Maintenance Supervision and Engineering	55
102	MaintenanceOfStructuresTransmissionExpense (569) Maintenance of Structures	4,348	4,240
103	MaintenanceOfComputerHardwareTransmission (569.1) Maintenance of Computer Hardware
104	MaintenanceOfComputerSoftwareTransmission (569.2) Maintenance of Computer Software
105	MaintenanceOfCommunicationEquipmentElectricTransmission (569.3) Maintenance of Communication Equipment
106	MaintenanceOfMiscellaneousRegionalTransmissionPlant (569.4) Maintenance of Miscellaneous Regional Transmission Plant
107	MaintenanceOfStationEquipmentTransmission (570) Maintenance of Station Equipment	8,980	41,587
107.1	MaintenanceOfEnergyStorageEquipmentTransmission (570.1) Maintenance of Energy Storage Equipment
108	MaintenanceOfOverheadLinesTransmission (571) Maintenance of Overhead Lines	116,439	26,228
109	MaintenanceOfUndergroundLinesTransmission (572) Maintenance of Underground Lines
110	MaintenanceOfMiscellaneousTransmissionPlant (573) Maintenance of Miscellaneous Transmission Plant
111	TransmissionMaintenanceExpenseElectric TOTAL Maintenance (Total of Lines 101 thru 110)	129,822	72,055
112	TransmissionExpenses TOTAL Transmission Expenses (Total of Lines 99 and 111)	23,306,438	23,373,066
113	RegionalMarketExpensesAbstract 3. REGIONAL MARKET EXPENSES
114	RegionalMarketExpensesOperationAbstract Operation
115	OperationSupervision (575.1) Operation Supervision
116	DayAheadAndRealTimeMarketAdministration (575.2) Day-Ahead and Real-Time Market Facilitation
117	TransmissionRightsMarketAdministration (575.3) Transmission Rights Market Facilitation
118	CapacityMarketAdministration (575.4) Capacity Market Facilitation
119	AncillaryServicesMarketAdministration (575.5) Ancillary Services Market Facilitation
120	MarketMonitoringAndCompliance (575.6) Market Monitoring and Compliance
121	MarketFacilitationMonitoringAndComplianceServices (575.7) Market Facilitation, Monitoring and Compliance Services
122	RentsRegionalMarketExpenses (575.8) Rents
123	RegionalMarketOperationExpense Total Operation (Lines 115 thru 122)
124	RegionalMarketExpensesMaintenanceAbstract Maintenance
125	MaintenanceOfStructuresAndImprovementsRegionalMarketExpenses (576.1) Maintenance of Structures and Improvements
126	MaintenanceOfComputerHardware (576.2) Maintenance of Computer Hardware
127	MaintenanceOfComputerSoftware (576.3) Maintenance of Computer Software
128	MaintenanceOfCommunicationEquipmentRegionalMarketExpenses (576.4) Maintenance of Communication Equipment
129	MaintenanceOfMiscellaneousMarketOperationPlant (576.5) Maintenance of Miscellaneous Market Operation Plant
130	RegionalMarketMaintenanceExpense Total Maintenance (Lines 125 thru 129)
131	RegionalMarketExpenses TOTAL Regional Transmission and Market Operation Expenses (Enter Total of Lines 123 and 130)
132	DistributionExpensesAbstract 4. DISTRIBUTION EXPENSES
133	DistributionExpensesOperationAbstract Operation
134	OperationSupervisionAndEngineeringDistributionExpense (580) Operation Supervision and Engineering	367,262	459,664
135	LoadDispatching (581) Load Dispatching	306,172	269,447
136	StationExpensesDistribution (582) Station Expenses	338,456	270,498
137	OverheadLineExpenses (583) Overhead Line Expenses	189,901	108,829
138	UndergroundLineExpenses (584) Underground Line Expenses	243,187	288,896
138.1	OperationOfEnergyStorageEquipmentDistribution (584.1) Operation of Energy Storage Equipment
139	StreetLightingAndSignalSystemExpenses (585) Street Lighting and Signal System Expenses	22,585	22,171
140	MeterExpenses (586) Meter Expenses	198,814	152,940
141	CustomerInstallationsExpenses (587) Customer Installations Expenses	134,566	122,571
142	MiscellaneousDistributionExpenses (588) Miscellaneous Expenses	481,849	359,870
143	RentsDistributionExpense (589) Rents	37,423	65,879
144	DistributionOperationExpensesElectric TOTAL Operation (Enter Total of Lines 134 thru 143)	2,320,214	2,120,765
145	DistributionExpensesMaintenanceAbstract Maintenance
146	MaintenanceSupervisionAndEngineering (590) Maintenance Supervision and Engineering	16,476	44,894
147	MaintenanceOfStructuresDistributionExpense (591) Maintenance of Structures
148	MaintenanceOfStationEquipment (592) Maintenance of Station Equipment	29,539	20,749
148.1	MaintenanceOfEnergyStorageEquipment (592.2) Maintenance of Energy Storage Equipment
149	MaintenanceOfOverheadLines (593) Maintenance of Overhead Lines	950,498	923,136
150	MaintenanceOfUndergroundLines (594) Maintenance of Underground Lines	121,963	93,222
151	MaintenanceOfLineTransformers (595) Maintenance of Line Transformers	1,306	3,838
152	MaintenanceOfStreetLightingAndSignalSystems (596) Maintenance of Street Lighting and Signal Systems	71,159	51,283
153	MaintenanceOfMeters (597) Maintenance of Meters	143,583	198,297
154	MaintenanceOfMiscellaneousDistributionPlant (598) Maintenance of Miscellaneous Distribution Plant	19,848	15,788
155	DistributionMaintenanceExpenseElectric TOTAL Maintenance (Total of Lines 146 thru 154)	1,354,373	1,351,207
156	DistributionExpenses TOTAL Distribution Expenses (Total of Lines 144 and 155)	3,674,587	3,471,972
157	CustomerAccountsExpensesAbstract 5. CUSTOMER ACCOUNTS EXPENSES
158	CustomerAccountsExpensesOperationsAbstract Operation
159	SupervisionCustomerAccountExpenses (901) Supervision	38,607	36,277
160	MeterReadingExpenses (902) Meter Reading Expenses	73,972	74,778
161	CustomerRecordsAndCollectionExpenses (903) Customer Records and Collection Expenses	600,253	693,652
162	UncollectibleAccounts (904) Uncollectible Accounts	150,856	327,159
163	MiscellaneousCustomerAccountsExpenses (905) Miscellaneous Customer Accounts Expenses	19,258	27,318
164	CustomerAccountExpenses TOTAL Customer Accounts Expenses (Enter Total of Lines 159 thru 163)	882,945	1,159,184
165	CustomerServiceAndInformationalExpensesAbstract 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
166	CustomerServiceAndInformationalExpensesOperationAbstract Operation
167	SupervisionCustomerServiceAndInformationExpenses (907) Supervision	98,053	121,363
168	CustomerAssistanceExpenses (908) Customer Assistance Expenses	75,131	95,264
169	InformationalAndInstructionalAdvertisingExpenses (909) Informational and Instructional Expenses	659	1,382
170	MiscellaneousCustomerServiceAndInformationalExpenses (910) Miscellaneous Customer Service and Informational Expenses	188
171	CustomerServiceAndInformationExpenses TOTAL Customer Service and Information Expenses (Total Lines 167 thru 170)	174,030	218,009
172	SalesExpenseAbstract 7. SALES EXPENSES
173	SalesExpenseOperationAbstract Operation
174	SupervisionSalesExpense (911) Supervision
175	DemonstratingAndSellingExpenses (912) Demonstrating and Selling Expenses	16,631	25,270
176	AdvertisingExpenses (913) Advertising Expenses	1,692	12,427
177	MiscellaneousSalesExpenses (916) Miscellaneous Sales Expenses
178	SalesExpenses TOTAL Sales Expenses (Enter Total of Lines 174 thru 177)	18,323	37,697
179	AdministrativeAndGeneralExpensesAbstract 8. ADMINISTRATIVE AND GENERAL EXPENSES
180	AdministrativeAndGeneralExpensesOperationAbstract Operation
181	AdministrativeAndGeneralSalaries (920) Administrative and General Salaries	6,528,056	6,993,098
182	OfficeSuppliesAndExpenses (921) Office Supplies and Expenses	1,133,083	1,485,700
183	AdministrativeExpensesTransferredCredit (Less) (922) Administrative Expenses Transferred-Credit	1,405,525	1,489,339
184	OutsideServicesEmployed (923) Outside Services Employed	1,256,075	1,833,526
185	PropertyInsurance (924) Property Insurance	497,355	114,548
186	InjuriesAndDamages (925) Injuries and Damages	635,356	622,307
187	EmployeePensionsAndBenefits (926) Employee Pensions and Benefits	3,237,492	2,682,392
188	FranchiseRequirements (927) Franchise Requirements
189	RegulatoryCommissionExpenses (928) Regulatory Commission Expenses	653,057	457,911
190	DuplicateChargesCredit (929) (Less) Duplicate Charges-Cr.	15	1
191	GeneralAdvertisingExpenses (930.1) General Advertising Expenses	148,771	327,388
192	MiscellaneousGeneralExpenses (930.2) Miscellaneous General Expenses	457,572	229,457
193	RentsAdministrativeAndGeneralExpense (931) Rents	799,519	872,002
194	AdministrativeAndGeneralOperationExpense TOTAL Operation (Enter Total of Lines 181 thru 193)	13,940,826	14,128,989
195	AdministrativeAndGeneralExpensesMaintenanceAbstract Maintenance
196	MaintenanceOfGeneralPlant (935) Maintenance of General Plant	944,029	1,034,914
197	AdministrativeAndGeneralExpenses TOTAL Administrative & General Expenses (Total of Lines 194 and 196)	14,884,855	15,163,903
198	OperationsAndMaintenanceExpensesElectric TOTAL Electric Operation and Maintenance Expenses (Total of Lines 80, 112, 131, 156, 164, 171, 178, and 197)	133,812,198	123,751,368

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

PURCHASED POWER (Account 555)
Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must be the same as, or second only to, the supplier's service to its own ultimate consumers. LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get out of the contract. IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less than five years. SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one year or less. LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of service, aside from transmission constraints, must match the availability and reliability of the designated unit. IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means longer than one year but less than five years. EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc. and any settlements for imbalanced exchanges. OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature of the service in a footnote for each adjustment. AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting years. Provide an explanation in a footnote for each adjustment. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as identified in column (b), is provided. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts. Footnote any demand not stated on a megawatt basis and explain. Report in column (g) the megawatthours shown on bills rendered to the respondent, excluding purchases for energy storage. Report in column (h) the megawatthours shown on bills rendered to the respondent for energy storage purchases. Report in columns (i) and (j) the megawatthours of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange. Report demand charges in column (k), energy charges in column (l), and the total of any other types of charges, including out-of-period adjustments, in column (m). Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (n) the settlement amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (m) include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the agreement, provide an explanatory footnote. The data in columns (g) through (n) must be totaled on the last line of the schedule. The total amount in columns (g) and (h) must be reported as Purchases on Page 401, line 10. The total amount in column (i) must be reported as Exchange Received on Page 401, line 12. The total amount in column (j) must be reported as Exchange Delivered on Page 401, line 13. Footnote entries as required and provide explanations following all required data.
					Actual Demand (MW)				POWER EXCHANGES		COST/SETTLEMENT OF POWER
Line No.	NameOfCompanyOrPublicAuthorityProvidingPurchasedPower Name of Company or Public Authority (Footnote Affiliations) (a)	StatisticalClassificationCode Statistical Classification (b)	RateScheduleTariffNumber Ferc Rate Schedule or Tariff Number (c)	AverageMonthlyBillingDemand Average Monthly Billing Demand (MW) (d)	AverageMonthlyNonCoincidentPeakDemand Average Monthly NCP Demand (e)	AverageMonthlyCoincidentPeakDemand Average Monthly CP Demand (f)	MegawattHoursPurchasedOtherThanStorage MegaWatt Hours Purchased (Excluding for Energy Storage) (g)	MegawattHoursPurchasedForEnergyStorage MegaWatt Hours Purchased for Energy Storage (h)	EnergyReceivedThroughPowerExchanges MegaWatt Hours Received (i)	EnergyDeliveredThroughPowerExchanges MegaWatt Hours Delivered (j)	DemandChargesOfPurchasedPower Demand Charges ($) (k)	EnergyChargesOfPurchasedPower Energy Charges ($) (l)	OtherChargesOfPurchasedPower Other Charges ($) (m)	SettlementOfPower Total (k+l+m) of Settlement ($) (n)
1	Basin Electric (1)	LF					131,219					4,949,098		4,949,098
2	(a) Black Hills Wyoming	(c) LF		60	60	60	375,202					27,065,958		27,065,958
3	(b) BHP (1)	LF		60	60	60	205,695					10,050,747		10,050,747
4	Corriedale	EX					82,982					1,924,717		1,924,717
5	Happy jack Windpower	(d) EX					67,488					3,542,652		3,542,652
6	Silver Sage Windpower	(e) EX					78,418					4,967,058		4,967,058
7	WACM Energy Imbalance	(f) OS											(aa) 3,074,840	3,074,840
8	Colorado Springs Utility	(g) OS					2,201					72,858		72,858
9	Coral Power	(h) OS					1,190					85,100		85,100
10	Dynasty	(i) OS					560					23,680		23,680
11	Eagle	(j) OS					360					27,173		27,173
12	Energy Keeper	(k) OS					4,544					622,880		622,880
13	Guzman Energy	(l) OS					8,664					274,920		274,920
14	Guzmon Renewables	(m) OS					3,568					111,560		111,560
15	Morgan Stanley	(n) OS					18,960					1,148,160		1,148,160
16	Macquarie Energy	(o) OS					67,071					3,696,269		3,696,269
17	Portland General Electric	(p) OS					3,120					1,088,800		1,088,800
18	Pacificorp	(q) OS					82,074					3,065,104		3,065,104
19	Public Service of Colorado	(r) OS					30,760					832,060		832,060
20	Public Service of New Mexico	(s) OS					1,920					318,400		318,400
21	Rainbow Energy	(t) OS					1,085					45,570		45,570
22	Salt River	(u) OS					9,880					622,150		622,150
23	Southwest Power Pool	(v) OS					290					3,984		3,984
24	The Energy Authority (MEAN)	(w) OS					1,886					47,588		47,588
25	TriState	(x) OS					2,860					87,120		87,120
26	Utah Municipal Power	(y) OS					640					180,000		180,000
27	WAPA WACM	(z) OS					80					22,000		22,000
28	Customer	EX										9,880		9,880
15	TOTAL						1,182,717					64,877,518	3,074,840	61,802,678

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

FOOTNOTE DATA

(a) Concept: NameOfCompanyOrPublicAuthorityProvidingPurchasedPower

Affiliate transaction. BHW contract - termination date 12/31/2022.

(b) Concept: NameOfCompanyOrPublicAuthorityProvidingPurchasedPower

Affiliate transaction.

(c) Concept: StatisticalClassificationCode

BHW contract - termination date 12/31/2022.

(d) Concept: StatisticalClassificationCode

Happy Jack - termination date 09/03/2028.

(e) Concept: StatisticalClassificationCode

Silver Sage - termination date 09/30/2029.

(f) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(g) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(h) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(i) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(j) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(k) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(l) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(m) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(n) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(o) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(p) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(q) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(r) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(s) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(t) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(u) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(v) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(w) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(x) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(y) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(z) Concept: StatisticalClassificationCode

OS statistical classification is market based sales.

(aa) Concept: OtherChargesOfPurchasedPower

Energy Imbalance Charges.

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")

Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter.
Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c).
Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to. Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote any ownership interest in or affiliation the respondent has with the entities listed in columns (a), (b) or (c).
In column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point Transmission Service, OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes.
In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (d), is provided.
Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column (g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the contract.
Report in column (h) the number of megawatts of billing demand that is specified in the firm transmission service contract. Demand reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain.
Report in column (i) and (j) the total megawatthours received and delivered.
In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (0) in column (n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered.
The total amounts in columns (i) and (j) must be reported as Transmission Received and Transmission Delivered for annual report purposes only on Page 401, Lines 16 and 17, respectively.
Footnote entries and provide explanations following all required data.

TRANSFER OF ENERGY

REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS

Line No.

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

(l)

(m)

(n)

1

(a)

Common Use System

BHBE Common Use System

OS

2

BHBE System

(e)

600,126

2

(b)

Black Hills Power

Cheyenne Light Fuel and Power

LFP

7

ARH

3

(c)

Black Hills Power

Cheyenne Light Fuel and Power

SFP

7

HJ

CLFP

4

(d)

Black Hills Power

Cheyenne Light Fuel and Power

NF

8

ARH

43

(f)

5

48

35

TOTAL

0

43

600,131

600,174

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

FOOTNOTE DATA

(a) Concept: PaymentByCompanyOrPublicAuthority

BHBE is jointly owned by Black Hills Power, which is an affiliate of Cheyenne, Light, Fuel and Power.

(b) Concept: PaymentByCompanyOrPublicAuthority

Affiliate Transaction.

(c) Concept: PaymentByCompanyOrPublicAuthority

Affiliate Transaction.

(d) Concept: PaymentByCompanyOrPublicAuthority

Affiliate Transaction.

(e) Concept: OtherChargesRevenueTransmissionOfElectricityForOthers

Reactive Supply Revenue including annual true-up.

(f) Concept: OtherChargesRevenueTransmissionOfElectricityForOthers

Annual true-up

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

TRANSMISSION OF ELECTRICITY BY ISO/RTOs
Report in Column (a) the Transmission Owner receiving revenue for the transmission of electricity by the ISO/RTO. Use a separate line of data for each distinct type of transmission service involving the entities listed in Column (a). In Column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNO – Firm Network Service for Others, FNS – Firm Network Transmission Service for Self, LFP – Long-Term Firm Point-to-Point Transmission Service, OLF – Other Long-Term Firm Transmission Service, SFP – Short-Term Firm Point-to-Point Transmission Reservation, NF – Non-Firm Transmission Service, OS – Other Transmission Service and AD- Out-of-Period Adjustments. Use this code for any accounting adjustments or “true-ups” for service provided in prior reporting periods. Provide an explanation in a footnote for each adjustment. See General Instruction for definitions of codes. In column (c) identify the FERC Rate Schedule or tariff Number, on separate lines, list all FERC rate schedules or contract designations under which service, as identified in column (b) was provided. In column (d) report the revenue amounts as shown on bills or vouchers. Report in column (e) the total revenues distributed to the entity listed in column (a).
Line No.	Payment Received by (Transmission Owner Name) (a)	Statistical Classification (b)	FERC Rate Schedule or Tariff Number (c)	Total Revenue by Rate Schedule or Tariff (d)	Total Revenue (e)
1	Not Applicable
40	TOTAL

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565)
Report all transmission, i.e. wheeling or electricity provided by other electric utilities, cooperatives, municipalities, other public authorities, qualifying facilities, and others for the quarter. In column (a) report each company or public authority that provided transmission service. Provide the full name of the company, abbreviate if necessary, but do not truncate name or use acronyms. Explain in a footnote any ownership interest in or affiliation with the transmission service provider. Use additional columns as necessary to report all companies or public authorities that provided transmission service for the quarter reported. In column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows: FNS - Firm Network Transmission Service for Self, LFP - Long-Term Firm Point-to-Point Transmission Reservations. OLF - Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point-to- Point Transmission Reservations, NF - Non-Firm Transmission Service, and OS - Other Transmission Service. See General Instructions for definitions of statistical classifications. Report in column (c) and (d) the total megawatt hours received and delivered by the provider of the transmission service. Report in column (e), (f) and (g) expenses as shown on bills or vouchers rendered to the respondent. In column (e) report the demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report the total of all other charges on bills or vouchers rendered to the respondent, including any out of period adjustments. Explain in a footnote all components of the amount shown in column (g). Report in column (h) the total charge shown on bills rendered to the respondent. If no monetary settlement was made, enter zero in column (h). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service rendered. Enter ""TOTAL"" in column (a) as the last line. Footnote entries and provide explanations following all required data.
			TRANSFER OF ENERGY		EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS
Line No.	NameOfCompanyOrPublicAuthorityTransmissionOfElectricityByOthers Name of Company or Public Authority (Footnote Affiliations) (a)	StatisticalClassificationCode Statistical Classification (b)	TransmissionOfElectricityByOthersEnergyReceived MegaWatt Hours Received (c)	TransmissionOfElectricityByOthersEnergyDelivered MegaWatt Hours Delivered (d)	DemandChargesTransmissionOfElectricityByOthers Demand Charges ($) (e)	EnergyChargesTransmissionOfElectricityByOthers Energy Charges ($) (f)	OtherChargesTransmissionOfElectricityByOthers Other Charges ($) (g)	ChargesForTransmissionOfElectricityByOthers Total Cost of Transmission ($) (h)
1	WAPA	FNS				12,215,629		12,215,629
2	(a) Common Use System	FNS	1,566,000	1,566,000		5,917,213		5,917,213
3	WAPA	OS					(e) 361,023	361,023
4	WACM	OS					(f) 761,327	761,327
5	(b) Common Use System	OS					(g) 829,430	829,430
6	(c) CLFP - 60 PTP	(d) LFP	240,000	240,000		888,000	(h) 133,890	1,021,890
7	SWPP	NF				3,394		3,394
8	NWPP	NF					(i) 82,763	82,763
9	WAPA	OS					(j) 777,877	777,877
	TOTAL		1,806,000	1,806,000		19,024,236	2,946,310	21,970,546

FOOTNOTE DATA

(a) Concept: NameOfCompanyOrPublicAuthorityTransmissionOfElectricityByOthers

BHBE is jointly owned by Black Hills power, which is an affiliate of Cheyenne Light, Fuel and Power.

(b) Concept: NameOfCompanyOrPublicAuthorityTransmissionOfElectricityByOthers

BHBE is jointly owned by Black Hills Power, which is an affiliate of Cheyenne Light, Fuel and Power.

(c) Concept: NameOfCompanyOrPublicAuthorityTransmissionOfElectricityByOthers

Affiliate transaction.

(d) Concept: StatisticalClassificationCode

Termination 10/01/2039.

(e) Concept: OtherChargesTransmissionOfElectricityByOthers

Reactive Supply and Regulation charges

(f) Concept: OtherChargesTransmissionOfElectricityByOthers

Regulation charges.

(g) Concept: OtherChargesTransmissionOfElectricityByOthers

Scheduling, Dispatch, Reactive Suppy and FERC Charges.

(h) Concept: OtherChargesTransmissionOfElectricityByOthers

Scheduling and Reactive Supply Charges.

(i) Concept: OtherChargesTransmissionOfElectricityByOthers

Phase 3A Program Coordination Services for Western Resource Adequacy Program (WRAP) Participants Committee

(j) Concept: OtherChargesTransmissionOfElectricityByOthers

WEIS Administration Fees and Dues

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (ELECTRIC)
Line No.	Description (a)	Amount (b)
1	IndustryAssociationDues Industry Association Dues	63,312
2	NuclearPowerResearchExpenses Nuclear Power Research Expenses
3	OtherExperimentalAndGeneralResearchExpenses Other Experimental and General Research Expenses
4	PublicationAndDistributionExpensesForSecuritiesToStockholders Pub and Dist Info to Stkhldrs...expn servicing outstanding Securities
5	OtherMiscellaneousGeneralExpenses Oth Expn greater than or equal to 5,000 show purpose, recipient, amount. Group if less than $5,000
6	Directors' Fee and Expenses	264,296
7	Bank Fees	65,341
8	Travel	4,709
9	Miscellaneous Other	59,914
46	MiscellaneousGeneralExpenses TOTAL	457,572

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

Depreciation and Amortization of Electric Plant (Account 403, 404, 405)
Report in section A for the year the amounts for: (b) Depreciation Expense (Account 403); (c) Depreciation Expense for Asset Retirement Costs (Account 403.1); (d) Amortization of Limited-Term Electric Plant (Account 404); and (e) Amortization of Other Electric Plant (Account 405). Report in Section B the rates used to compute amortization charges for electric plant (Accounts 404 and 405). State the basis used to compute charges and whether any changes have been made in the basis or rates used from the preceding report year. Report all available information called for in Section C every fifth year beginning with report year 1971, reporting annually only changes to columns (c) through (g) from the complete report of the preceding year. Unless composite depreciation accounting for total depreciable plant is followed, list numerically in column (a) each plant subaccount, account or functional classification, as appropriate, to which a rate is applied. Identify at the bottom of Section C the type of plant included in any sub-account used. In column (b) report all depreciable plant balances to which rates are applied showing subtotals by functional Classifications and showing composite total. Indicate at the bottom of section C the manner in which column balances are obtained. If average balances, state the method of averaging used. For columns (c), (d), and (e) report available information for each plant subaccount, account or functional classification listed in column (a). If plant mortality studies are prepared to assist in estimating average service Lives, show in column (f) the type of mortality curve selected as most appropriate for the account and in column (g), if available, the weighted average remaining life of surviving plant. If composite depreciation accounting is used, report available information called for in columns (b) through (g) on this basis. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state at the bottom of section C the amounts and nature of the provisions and the plant items to which related.
	A. Summary of Depreciation and Amortization Charges
Line No.	FunctionalClassificationAxis Functional Classification (a)	DepreciationExpenseExcludingAmortizationOfAcquisitionAdjustments Depreciation Expense (Account 403) (b)	DepreciationExpenseForAssetRetirementCostsExcludingAmortizationgOfAcquisitionAdjustments Depreciation Expense for Asset Retirement Costs (Account 403.1) (c)	AmortizationOfLimitedTermPlantOrProperty Amortization of Limited Term Electric Plant (Account 404) (d)	AmortizationOfOtherElectricPlant Amortization of Other Electric Plant (Acc 405) (e)	DepreciationAndAmortization Total (f)
1	Intangible Plant
2	Steam Production Plant	4,537,425				4,537,425
3	Nuclear Production Plant
4	Hydraulic Production Plant-Conventional
5	Hydraulic Production Plant-Pumped Storage
6	Other Production Plant	5,023,218	15,662			5,038,880
7	Transmission Plant	1,935,762				1,935,762
8	Distribution Plant	6,461,710				6,461,710
9	Regional Transmission and Market Operation	2,022,074				2,022,074
10	General Plant	222,270				(a) 222,270
11	Common Plant-Electric
12	TOTAL	20,202,459	15,662			20,218,121

B. Basis for Amortization Charges
Amortization of other electric plant will occur over 10 year

	C. Factors Used in Estimating Depreciation Charges
Line No.	AccountNumberFactorsUsedInEstimatingDepreciationCharges Account No. (a)	DepreciablePlantBase Depreciable Plant Base (in Thousands) (b)	UtilityPlantEstimatedAverageServiceLife Estimated Avg. Service Life (c)	UtilityPlantNetSalvageValuePercentage Net Salvage (Percent) (d)	UtilityPlantAppliedDepreciationRate Applied Depr. Rates (Percent) (e)	MortalityCurveType Mortality Curve Type (f)	UtilityPlantWeightedAverageRemainingLife Average Remaining Life (g)
12	Intangible Plant
13	(302) Intangible Plant Franch&Consents
14	(303) Miscellaneous Intangible Plant	0.169
15	SUBTOTAL Intangible	0.169
16	Steam Production Plant
17	(311) Structures and Improvements	10.484	80 years	10	2.36		43 years, 8 months, 12 days
18	(312) Boiler Plant Equipment	103.35	55 years	10	2.36		38 years, 8 months, 12 days
19	(314) Turbogenerator Units	74.382	50 years	10	2.36		36 years, 1 month, 6 days
20	(315 ) Accessory Electric Equipment	7.799	60 years	10	2.36		39 years, 10 months, 24 days
21	(316) Miscellaneous Power Plant Equipment	0.103	55 years	10	2.36		39 years, 4 months, 24 days
22	SUBTOTAL Steam Production	196.118
23	Other Production Plant
24	(341) Structures and Improvements	9.808	40 years	4	2.73		38 years
25	(342) Fuel Holders, Producers and Accessories	2.204	40 years	4	2.98		38 years
26	(343) Prime Movers
27	(344) Generators	116.527	40 years	4	2.97		38 years
28	(345) Accessory Electric Equipment	18.966	40 years	4	3.01		38 years
29	(346) Miscellaneous Power Plant Equipment	0.041	40 years	4	3.64		38 years
30	SUBTOTAL Other Production	147.546
31	Transmission Plant
32	(352) Structures and Improvements	3.45	55 years	5	1.04		50 years, 4 months, 24 days
33	(353) Station Equipment	39.299	50 years	15	2.11		38 years, 6 months
34	(354) Towers and Fistures	0.31	65 years	25	1.22		40 years, 6 months
35	(355) Poles and Fixtures	13.736	50 years	20	2.77		34 years, 6 months
36	(356) Overhead Conductors and Devices	8.038	55 years	20	1.95		39 years
37	(358) Underground Conductors and Devices
38	(359) Roads & Trails
39	SUBTOTAL Transmission	64.833
40	Distribution Plant
41	(361) Structures and Improvements	1.1	65 years	10	0.82		60 years, 4 months, 24 days
42	(362) Station Equipment	35.51	45 years	15	2.36		31 years, 7 months, 6 days
43	(364) Poles, Towers, and Fixtures	32.044	50 years	40	3.09		31 years, 6 months
44	(365) Overhead Conductors and Devices	25.96	60 years	50	2.45		43 years, 3 months, 18 days
45	(366) Underground Conduit	12.438	55 years	40	2.43		40 years, 8 months, 12 days
46	(367) Underground Conductors and Devices	53.059	45 years	15	2.46		32 years, 9 months, 18 days
47	(368) Line Transformers	34.043	43 years		1.96		29 years, 4 months, 24 days
48	(369) Services	22.43	53 years	25	2.68		27 years
49	(370) Meters	9.01	19 years		7.28		8 years, 2 months, 12 days
50	(371) Installations on Customer Premises	1.891	50 years	10	1.68		36 years, 6 months
51	(373) Street Lighting and Signal Systems	8.108	55 years	60	3.01		35 years, 9 months, 18 days
52	SUBTOTAL Distribution	235.593
53	General Plant
54	(390) Structures and Improvements	6.46	50 years	5	2.12		44 years, 9 months, 18 days
55	(391) Office Furniture and Equipment	2.839	10 years		12.35		4 years, 2 months, 12 days
56	(392) Transportation Equipment	5.511	15 years		6.08		6 years, 6 months
57	(393) Stores Equipment	0.319	20 years		5.02		12 years, 6 months
58	(394) Tools, Shop and Garage Equipment	1.158	25 years		3.51		14 years, 8 months, 12 days
59	(395) Laboratory Equipments	0.3	25 years		2.7		15 years, 2 months, 12 days
60	(396) Power Operated Equipment	0.908	18 years		5.53		7 years, 1 month, 6 days
61	(397) Communication Equipment	1.687	20 years		6.96		9 years, 9 months, 18 days
62	(398) Miscellaneous Equipment	0.068			4.98
63	SUBTOTAL General	19.25
64	TOTAL	663.509

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

FOOTNOTE DATA

(a) Concept: DepreciationAndAmortization

Book Depreciation rates reported on the FF1 are those approved by the State Commission and differ from Depreciation rates approved for the FERC Transmission Formula Rates. The FERC Formula Rates reflect the Accumulated Depreciation and Depreciation expense approved in the last FERC Formula rate review.

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

REGULATORY COMMISSION EXPENSES

Report particulars (details) of regulatory commission expenses incurred during the current year (or incurred in previous years, if being amortized) relating to format cases before a regulatory body, or cases in which such a body was a party.
Report in columns (b) and (c), only the current year's expenses that are not deferred and the current year's amortization of amounts deferred in previous years.
Show in column (k) any expenses incurred in prior years which are being amortized. List in column (a) the period of amortization.
List in columns (f), (g), and (h), expenses incurred during the year which were charged currently to income, plant, or other accounts.
Minor items (less than $25,000) may be grouped.

EXPENSES INCURRED DURING YEAR

AMORTIZED DURING YEAR

CURRENTLY CHARGED TO

Line No.

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

(l)

1

Wyoming Public Service Commission Annual Fees

650,540

503,100

1,153,640

Regulatory

928

1,153,640

46

TOTAL

650,540

503,100

1,153,640

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES
Describe and show below costs incurred and accounts charged during the year for technological research, development, and demonstration (R, D and D) project initiated, continued or concluded during the year. Report also support given to others during the year for jointly-sponsored projects.(Identify recipient regardless of affiliation.) For any R, D and D work carried with others, show separately the respondent's cost for the year and cost chargeable to others (See definition of research, development, and demonstration in Uniform System of Accounts). Indicate in column (a) the applicable classification, as shown below: Classifications: Electric R, D and D Performed Internally: Generation hydroelectric Recreation fish and wildlife Other hydroelectric Fossil-fuel steam Internal combustion or gas turbine Nuclear Unconventional generation Siting and heat rejection Transmission Overhead Underground Distribution Regional Transmission and Market Operation Environment (other than equipment) Other (Classify and include items in excess of $50,000.) Total Cost Incurred Electric, R, D and D Performed Externally: Research Support to the electrical Research Council or the Electric Power Research Institute Research Support to Edison Electric Institute Research Support to Nuclear Power Groups Research Support to Others (Classify) Total Cost Incurred Include in column (c) all R, D and D items performed internally and in column (d) those items performed outside the company costing $50,000 or more, briefly describing the specific area of R, D and D (such as safety, corrosion control, pollution, automation, measurement, insulation, type of appliance, etc.). Group items under $50,000 by classifications and indicate the number of items grouped. Under Other, (A (6) and B (4)) classify items by type of R, D and D activity. Show in column (e) the account number charged with expenses during the year or the account to which amounts were capitalized during the year, listing Account 107, Construction Work in Progress, first. Show in column (f) the amounts related to the account charged in column (e). Show in column (g) the total unamortized accumulating of costs of projects. This total must equal the balance in Account 188, Research, Development, and Demonstration Expenditures, Outstanding at the end of the year. If costs have not been segregated for R, D and D activities or projects, submit estimates for columns (c), (d), and (f) with such amounts identified by ""Est."" Report separately research and related testing facilities operated by the respondent.
					AMOUNTS CHARGED IN CURRENT YEAR
Line No.	ResearchDevelopmentAndDemonstrationClassification Classification (a)	ResearchDevelopmentAndDemonstrationDescription Description (b)	ResearchDevelopmentAndDemonstrationCostsIncurredInternally Costs Incurred Internally Current Year (c)	ResearchDevelopmentAndDemonstrationCostsIncurredExternally Costs Incurred Externally Current Year (d)	AccountNumberForResearchDevelopmentAndDemonstrationCosts Amounts Charged In Current Year: Account (e)	ResearchDevelopmentAndDemonstrationCosts Amounts Charged In Current Year: Amount (f)	ResearchDevelopmentAndDemonstrationExpenditures Unamortized Accumulation (g)
1	Not Applicable

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

DISTRIBUTION OF SALARIES AND WAGES
Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to Utility Departments, Construction, Plant Removals, and Other Accounts, and enter such amounts in the appropriate lines and columns provided. In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation giving substantially correct results may be used.
Line No.	Classification (a)	Direct Payroll Distribution (b)	Allocation of Payroll Charged for Clearing Accounts (c)	Total (d)
1	SalariesAndWagesElectricAbstract Electric
2	SalariesAndWagesElectricOperationAbstract Operation
3	SalariesAndWagesElectricOperationProduction Production	2,302,996
4	SalariesAndWagesElectricOperationTransmission Transmission	530,771
5	SalariesAndWagesElectricOperationRegionalMarket Regional Market
6	SalariesAndWagesElectricOperationDistribution Distribution	1,154,174
7	SalariesAndWagesElectricOperationCustomerAccounts Customer Accounts	408,742
8	SalariesAndWagesElectricOperationCustomerServiceAndInformational Customer Service and Informational	113,550
9	SalariesAndWagesElectricOperationSales Sales	12,315
10	SalariesAndWagesElectricOperationAdministrativeAndGeneral Administrative and General	6,013,778
11	SalariesAndWagesElectricOperation TOTAL Operation (Enter Total of lines 3 thru 10)	10,536,326
12	SalariesAndWagesElectricMaintenanceAbstract Maintenance
13	SalariesAndWagesElectricMaintenanceProduction Production	941,782
14	SalariesAndWagesElectricMaintenanceTransmission Transmission	8,602
15	SalariesAndWagesElectricMaintenanceRegionalMarket Regional Market
16	SalariesAndWagesElectricMaintenanceDistribution Distribution	558,084
17	SalariesAndWagesElectricMaintenanceAdministrativeAndGeneral Administrative and General	39
18	SalariesAndWagesElectricMaintenance TOTAL Maintenance (Total of lines 13 thru 17)	1,508,507
19	SalariesAndWagesElectricOperationAndMaintenanceAbstract Total Operation and Maintenance
20	SalariesAndWagesElectricProduction Production (Enter Total of lines 3 and 13)	3,244,778
21	SalariesAndWagesElectricTransmission Transmission (Enter Total of lines 4 and 14)	539,373
22	SalariesAndWagesElectricRegionalMarket Regional Market (Enter Total of Lines 5 and 15)
23	SalariesAndWagesElectricDistribution Distribution (Enter Total of lines 6 and 16)	1,712,258
24	SalariesAndWagesElectricCustomerAccounts Customer Accounts (Transcribe from line 7)	408,742
25	SalariesAndWagesElectricCustomerServiceAndInformational Customer Service and Informational (Transcribe from line 8)	113,550
26	SalariesAndWagesElectricSales Sales (Transcribe from line 9)	12,315
27	SalariesAndWagesElectricAdministrativeAndGeneral Administrative and General (Enter Total of lines 10 and 17)	6,013,817
28	SalariesAndWagesElectricOperationAndMaintenance TOTAL Oper. and Maint. (Total of lines 20 thru 27)	12,044,833		12,044,833
29	SalariesAndWagesGasAbstract Gas
30	SalariesAndWagesGasOperationAbstract Operation
31	SalariesAndWagesGasOperationProductionManufacturedGas Production - Manufactured Gas
32	SalariesAndWagesGasOperationProductionNaturalGas Production-Nat. Gas (Including Expl. And Dev.)
33	SalariesAndWagesGasOperationOtherGasSupply Other Gas Supply
34	SalariesAndWagesGasOperationStorageLiquifiedNaturalGasTerminalingAndProcessing Storage, LNG Terminaling and Processing
35	SalariesAndWagesGasOperationTransmission Transmission
36	SalariesAndWagesGasOperationDistribution Distribution
37	SalariesAndWagesGasCustomerAccounts Customer Accounts
38	SalariesAndWagesGasCustomerServiceAndInformational Customer Service and Informational
39	SalariesAndWagesGasSales Sales
40	SalariesAndWagesGasOperationAdministrativeAndGeneral Administrative and General
41	SalariesAndWagesGasOperation TOTAL Operation (Enter Total of lines 31 thru 40)
42	SalariesAndWagesGasMaintenanceAbstract Maintenance
43	SalariesAndWagesGasMaintenanceProductionManufacturedGas Production - Manufactured Gas
44	SalariesAndWagesGasMaintenanceProductionNaturalGas Production-Natural Gas (Including Exploration and Development)
45	SalariesAndWagesGasMaintenanceOtherGasSupply Other Gas Supply
46	SalariesAndWagesGasMaintenanceStorageLngTerminalingAndProcessing Storage, LNG Terminaling and Processing
47	SalariesAndWagesGasMaintenanceTransmission Transmission
48	SalariesAndWagesGasMaintenanceDistribution Distribution
49	SalariesAndWagesGasMaintenanceAdministrativeAndGeneral Administrative and General
50	SalariesAndWagesGasMaintenance TOTAL Maint. (Enter Total of lines 43 thru 49)
51	SalariesAndWagesGasOperationAndMaintenanceAbstract Total Operation and Maintenance
52	SalariesAndWagesGasProductionManufacturedGas Production-Manufactured Gas (Enter Total of lines 31 and 43)
53	SalariesAndWagesGasProductionNaturalGas Production-Natural Gas (Including Expl. and Dev.) (Total lines 32,
54	SalariesAndWagesGasOtherGasSupply Other Gas Supply (Enter Total of lines 33 and 45)
55	SalariesAndWagesGasStorageLngTerminalingAndProcessing Storage, LNG Terminaling and Processing (Total of lines 31 thru
56	SalariesAndWagesGasTransmission Transmission (Lines 35 and 47)
57	SalariesAndWagesGasDistribution Distribution (Lines 36 and 48)
58	SalariesAndWagesGasCustomerAccounts Customer Accounts (Line 37)
59	SalariesAndWagesGasCustomerServiceAndInformational Customer Service and Informational (Line 38)
60	SalariesAndWagesGasSales Sales (Line 39)
61	SalariesAndWagesGasAdministrativeAndGeneral Administrative and General (Lines 40 and 49)
62	SalariesAndWagesGasOperationAndMaintenance TOTAL Operation and Maint. (Total of lines 52 thru 61)
63	SalariesAndWagesOtherUtilityDepartmentsAbstract Other Utility Departments
64	SalariesAndWagesOtherUtilityDepartmentsOperationAndMaintenance Operation and Maintenance	30,863		30,863
65	SalariesAndWagesOperationsAndMaintenance TOTAL All Utility Dept. (Total of lines 28, 62, and 64)	12,075,696		12,075,696
66	SalariesAndWagesUtilityPlantAbstract Utility Plant
67	SalariesAndWagesUtilityPlantConstructionAbstract Construction (By Utility Departments)
68	SalariesAndWagesUtilityPlantConstructionElectricPlant Electric Plant	1,731,387		1,731,387
69	SalariesAndWagesUtilityPlantConstructionGasPlant Gas Plant
70	SalariesAndWagesUtilityPlantConstructionOther Other (provide details in footnote):
71	SalariesAndWagesUtilityPlantConstruction TOTAL Construction (Total of lines 68 thru 70)	1,731,387		1,731,387
72	SalariesAndWagesPlantRemovalAbstract Plant Removal (By Utility Departments)
73	SalariesAndWagesPlantRemovalElectricPlant Electric Plant	53,802		53,802
74	SalariesAndWagesPlantRemovalGasPlant Gas Plant
75	SalariesAndWagesPlantRemovalOther Other (provide details in footnote):
76	SalariesAndWagesPlantRemoval TOTAL Plant Removal (Total of lines 73 thru 75)	53,802		53,802
77	SalariesAndWagesOtherAccountsAbstract Other Accounts (Specify, provide details in footnote):
78	SalariesAndWagesOtherAccountsDescription Other Accounts (Specify, provide details in footnote):
79	SalariesAndWagesOtherAccountsDescription Clearing (163)	198,802
80	SalariesAndWagesOtherAccountsDescription Clearing (184)	914,698
81	SalariesAndWagesOtherAccountsDescription Other Regulatory Assets (182.3)	90,195		90,195
82	SalariesAndWagesOtherAccountsDescription Preliminary Survey (183)	236,199		236,199
83	SalariesAndWagesOtherAccountsDescription Deferred Debits (186)	1,583		1,583
84	SalariesAndWagesOtherAccountsDescription Current & Accrued Liabilities (242)	75,397		75,397
85	SalariesAndWagesOtherAccountsDescription
86	SalariesAndWagesOtherAccountsDescription
87	SalariesAndWagesOtherAccountsDescription
88	SalariesAndWagesOtherAccountsDescription
89	SalariesAndWagesOtherAccountsDescription
90	SalariesAndWagesOtherAccountsDescription
91	SalariesAndWagesOtherAccountsDescription
92	SalariesAndWagesOtherAccountsDescription
93	SalariesAndWagesOtherAccountsDescription
94	SalariesAndWagesOtherAccountsDescription
95	SalariesAndWagesOtherAccounts TOTAL Other Accounts	1,516,874		1,516,874
96	SalariesAndWagesGeneralExpense TOTAL SALARIES AND WAGES	15,377,759		15,377,759

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

COMMON UTILITY PLANT AND EXPENSES
Describe the property carried in the utility's accounts as common utility plant and show the book cost of such plant at end of year classified by accounts as provided by Electric Plant Instruction 13, Common Utility Plant, of the Uniform System of Accounts. Also show the allocation of such plant costs to the respective departments using the common utility plant and explain the basis of allocation used, giving the allocation factors. Furnish the accumulated provisions for depreciation and amortization at end of year, showing the amounts and classifications of such accumulated provisions, and amounts allocated to utility departments using the common utility plant to which such accumulated provisions relate, including explanation of basis of allocation and factors used. Give for the year the expenses of operation, maintenance, rents, depreciation, and amortization for common utility plant classified by accounts as provided by the Uniform System of Accounts. Show the allocation of such expenses to the departments using the common utility plant to which such expenses are related. Explain the basis of allocation used and give the factors of allocation. Give date of approval by the Commission for use of the common utility plant classification and reference to the order of the Commission or other authorization.

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

AMOUNTS INCLUDED IN ISO/RTO SETTLEMENT STATEMENTS
The respondent shall report below the details called for concerning amounts it recorded in Account 555, Purchase Power, and Account 447, Sales for Resale, for items shown on ISO/RTO Settlement Statements. Transactions should be separately netted for each ISO/RTO administered energy market for purposes of determining whether an entity is a net seller or purchaser in a given hour. Net megawatt hours are to be used as the basis for determining whether a net purchase or sale has occurred. In each monthly reporting period, the hourly sale and purchase net amounts are to be aggregated and separately reported in Account 447, Sales for Resale, or Account 555, Purchased Power, respectively.
Line No.	Description of Item(s) (a)	Balance at End of Quarter 1 (b)	Balance at End of Quarter 2 (c)	Balance at End of Quarter 3 (d)	Balance at End of Year (e)
1	Energy
2	Net Purchases (Account 555)
2.1	Net Purchases (Account 555.1)
3	Net Sales (Account 447)
4	Transmission Rights
5	Ancillary Services
6	Other Items (list separately)
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46	TOTAL

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

PURCHASES AND SALES OF ANCILLARY SERVICES
Report the amounts for each type of ancillary service shown in column (a) for the year as specified in Order No. 888 and defined in the respondents Open Access Transmission Tariff. In columns for usage, report usage-related billing determinant and the unit of measure. On Line 1 columns (b), (c), (d), and (e) report the amount of ancillary services purchased and sold during the year. On Line 2 columns (b), (c), (d), and (e) report the amount of reactive supply and voltage control services purchased and sold during the year. On Line 3 columns (b), (c), (d), and (e) report the amount of regulation and frequency response services purchased and sold during the year. On Line 4 columns (b), (c), (d), and (e) report the amount of energy imbalance services purchased and sold during the year. On Lines 5 and 6, columns (b), (c), (d), and (e) report the amount of operating reserve spinning and supplement services purchased and sold during the period. On Line 7 columns (b), (c), (d), and (e) report the total amount of all other types ancillary services purchased or sold during the year. Include in a footnote and specify the amount for each type of other ancillary service provided.
		Amount Purchased for the Year			Amount Sold for the Year
		Usage - Related Billing Determinant			Usage - Related Billing Determinant
Line No.	Type of Ancillary Service (a)	Number of Units (b)	Unit of Measure (c)	Dollar (d)	Number of Units (e)	Unit of Measure (f)	Dollars (g)
1	Scheduling, System Control and Dispatch	1,806,000	kw/m	330,571	43	kw/m	48
2	Reactive Supply and Voltage	1,806,000	kw/m	775,524	12,071,391	kw/m	600,126
3	Regulation and Frequency Response	2,470	MW	903,331
4	Energy Imbalance
5	Operating Reserve - Spinning
6	Operating Reserve - Supplement
7	Other	(a) 992837		(b) 936,886
8	Total (Lines 1 thru 7)	4,607,307		2,946,312	12,071,434		600,174

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

FOOTNOTE DATA

(a) Concept: AncillaryServicesPurchasedNumberOfUnits

FERC Annual Charge Assessment of 76,244, WEIS Admin Fees of $777,878 and Phase 3A WRAP charges of $82,763

(b) Concept: AncillaryServicesPurchasedAmount

FERC Annual Charge Assessment of 76,244, WEIS Admin Fees of $777,878 and Phase 3A WRAP charges of $82,763

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

MONTHLY TRANSMISSION SYSTEM PEAK LOAD
Report the monthly peak load on the respondent's transmission system. If the respondent has two or more power systems which are not physically integrated, furnish the required information for each non-integrated system. Report on Column (b) by month the transmission system's peak load. Report on Columns (c ) and (d) the specified information for each monthly transmission - system peak load reported on Column (b). Report on Columns (e) through (j) by month the system' monthly maximum megawatt load by statistical classifications. See General Instruction for the definition of each statistical classification.
Line No.	Month (a)	Monthly Peak MW - Total (b)	Day of Monthly Peak (c)	Hour of Monthly Peak (d)	Firm Network Service for Self (e)	Firm Network Service for Others (f)	Long-Term Firm Point-to-point Reservations (g)	Other Long-Term Firm Service (h)	Short-Term Firm Point-to-point Reservation (i)	Other Service (j)
	NAME OF SYSTEM: CLFP
1	January	235	26	19	235				12
2	February	245	12	11	245				12
3	March	223	10	19	223				12
4	Total for Quarter 1				703				36
5	April	227	15	16	227				12
6	May	215	3	12	215				12
7	June	268	15	17	268				12
8	Total for Quarter 2				710				36
9	July	274	28	18	274				12
10	August	265	17	16	265				12
11	September	264	10	17	264				12
12	Total for Quarter 3				803				36
13	October	234	19	19	234
14	November	234	17	19	234
15	December	246	10	18	246
16	Total for Quarter 4				714
17	Total				2,930				108

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

Monthly ISO/RTO Transmission System Peak Load
Report the monthly peak load on the respondent's transmission system. If the Respondent has two or more power systems which are not physically integrated, furnish the required information for each non-integrated system. Report on Column (b) by month the transmission system's peak load. Report on Column (c) and (d) the specified information for each monthly transmission - system peak load reported on Column (b). Report on Columns (e) through (i) by month the system’s transmission usage by classification. Amounts reported as Through and Out Service in Column (g) are to be excluded from those amounts reported in Columns (e) and (f). Amounts reported in Column (j) for Total Usage is the sum of Columns (h) and (i).
Line No.	Month (a)	Monthly Peak MW - Total (b)	Day of Monthly Peak (c)	Hour of Monthly Peak (d)	Import into ISO/RTO (e)	Exports from ISO/RTO (f)	Through and Out Service (g)	Network Service Usage (h)	Point-to-Point Service Usage (i)	Total Usage (j)
	NAME OF SYSTEM: Enter System
1	January
2	February
3	March
4	Total for Quarter 1
5	April
6	May
7	June
8	Total for Quarter 2
9	July
10	August
11	September
12	Total for Quarter 3
13	October
14	November
15	December
16	Total for Quarter 4
17	Total Year to Date/Year

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

2022-04-15

Year/Period of Report

End of:

2021

/

Q4

ELECTRIC ENERGY ACCOUNT
Report below the information called for concerning the disposition of electric energy generated, purchased, exchanged and wheeled during the year.
Line No.	Item (a)	MegaWatt Hours (b)	Line No.	Item (a)	MegaWatt Hours (b)
1	SOURCES OF ENERGY		21	DISPOSITION OF ENERGY
2	Generation (Excluding Station Use):		22	Sales to Ultimate Consumers (Including Interdepartmental Sales)	1,733,601
3	Steam	649,020	23	Requirements Sales for Resale (See instruction 4, page 311.)
4	Nuclear		24	Non-Requirements Sales for Resale (See instruction 4, page 311.)	139,456
5	Hydro-Conventional		25	Energy Furnished Without Charge
6	Hydro-Pumped Storage		26	Energy Used by the Company (Electric Dept Only, Excluding Station Use)
7	Other	151,594	27	Total Energy Losses	110,274
8	Less Energy for Pumping		27.1	Total Energy Stored
9	Net Generation (Enter Total of lines 3 through 8)	800,614	28	TOTAL (Enter Total of Lines 22 Through 27.1) MUST EQUAL LINE 20 UNDER SOURCES	1,983,331
10	Purchases (other than for Energy Storage)	1,182,717
10.1	Purchases for Energy Storage
11	Power Exchanges:
12	Received
13	Delivered
14	Net Exchanges (Line 12 minus line 13)
15	Transmission For Other (Wheeling)
16	Received
17	Delivered
18	Net Transmission for Other (Line 16 minus line 17)
19	Transmission By Others Losses
20	TOTAL (Enter Total of Lines 9, 10, 10.1, 14, 18 and 19)	1,983,331

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

MONTHLY PEAKS AND OUTPUT
Report the monthly peak load and energy output. If the respondent has two or more power which are not physically integrated, furnish the required information for each non- integrated system. Report in column (b) by month the system’s output in Megawatt hours for each month. Report in column (c) by month the non-requirements sales for resale. Include in the monthly amounts any energy losses associated with the sales. Report in column (d) by month the system’s monthly maximum megawatt load (60 minute integration) associated with the system. Report in column (e) and (f) the specified information for each monthly peak load reported in column (d).
Line No.	MonthAxis Month (a)	EnergyActivity Total Monthly Energy (b)	NonRequiredSalesForResaleEnergy Monthly Non-Requirement Sales for Resale & Associated Losses (c)	MonthlyPeakLoad Monthly Peak - Megawatts (d)	DayOfMonthlyPeak Monthly Peak - Day of Month (e)	HourOfMonthlyPeak Monthly Peak - Hour (f)
	NAME OF SYSTEM: CLFP
29	January	176,635	23,407	235	26	19
30	February	159,711	17,827	245	12	11
31	March	155,085	5,253	223	10	19
32	April	163,883	16,314	227	15	16
33	May	157,194	9,838	215	3	12
34	June	160,829	7,072	268	15	17
35	July	157,973	4,879	274	28	18
36	August	170,278	7,338	265	17	16
37	September	162,494	8,749	264	10	17
38	October	165,633	9,509	234	19	19
39	November	168,748	12,127	234	17	19
40	December	184,868	17,143	246	10	18
41	Total	1,983,331	139,456

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

Steam Electric Generating Plant Statistics

1. Report data for plant in Service only.
2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in this page gas-turbine and internal combustion plants of 10,000 Kw or more, and nuclear plants.
3. Indicate by a footnote any plant leased or operated as a joint facility.
4. If net peak demand for 60 minutes is not available, give data which is available, specifying period.
5. If any employees attend more than one plant, report on line 11 the approximate average number of employees assignable to each plant.
6. If gas is used and purchased on a therm basis report the Btu content or the gas and the quantity of fuel burned converted to Mct.
7. Quantities of fuel burned (Line 38) and average cost per unit of fuel burned (Line 41) must be consistent with charges to expense accounts 501 and 547 (Line 42) as show on Line 20.
8. If more than one fuel is burned in a plant furnish only the composite heat rate for all fuels burned.
9. Items under Cost of Plant are based on USofA accounts. Production expenses do not include Purchased Power, System Control and Load Dispatching, and Other Expenses Classified as Other Power Supply Expenses.
10. For IC and GT plants, report Operating Expenses, Account Nos. 547 and 549 on Line 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on Line 32, "Maintenance of Electric Plant." Indicate plants designed for peak load service. Designate automatically operated plants.
11. For a plant equipped with combinations of fossil fuel steam, nuclear steam, hydro, internal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas-turbine unit functions in a combined cycle operation with a conventional steam unit, include the gas-turbine with the steam plant.
12. If a nuclear power generating plant, briefly explain by footnote (a) accounting method for cost of power generated including any excess costs attributed to research and development; (b) types of cost units used for the various components of fuel cost; and (c) any other informative data concerning plant type fuel used, fuel enrichment type and quantity for the report period and other physical and operating characteristics of plant.

Line No.	Item (a)	Plant Name: Cheyenne Prairie	Plant Name: (a) Cheyenne Prairie 42%	Plant Name: WYGEN 2
1	PlantKind Kind of Plant (Internal Comb, Gas Turb, Nuclear)	Gas Turbine	Combined Cycle Oper	Steam
2	PlantConstructionType Type of Constr (Conventional, Outdoor, Boiler, etc)	Conventional	Conventional	Conventional
3	YearPlantOriginallyConstructed Year Originally Constructed	2014	2014	2008
4	YearLastUnitOfPlantInstalled Year Last Unit was Installed	2014	2014	2008
5	InstalledCapacityOfPlant Total Installed Cap (Max Gen Name Plate Ratings-MW)	40	100	95
6	NetPeakDemandOnPlant Net Peak Demand on Plant - MW (60 minutes)	37	40	90
7	PlantHoursConnectedToLoad Plant Hours Connected to Load	365	5,125	7,593
8	NetContinuousPlantCapability Net Continuous Plant Capability (Megawatts)	37	40	90
9	NetContinuousPlantCapabilityNotLimitedByCondenserWater When Not Limited by Condenser Water	0	0	90
10	NetContinuousPlantCapabilityLimitedByCondenserWater When Limited by Condenser Water	0	0	90
11	PlantAverageNumberOfEmployees Average Number of Employees	12	12	30
12	NetGenerationExcludingPlantUse Net Generation, Exclusive of Plant Use - kWh	12,717,800	137,271,831	649,020,000
13	CostOfLandAndLandRightsSteamProduction Cost of Plant: Land and Land Rights	0	0	0
14	CostOfStructuresAndImprovementsSteamProduction Structures and Improvements	81,293	309,191	10,531,537
15	CostOfEquipmentSteamProduction Equipment Costs	35,814,795	47,343,974	187,504,557
16	AssetRetirementCostsSteamProduction Asset Retirement Costs	0	0	0
17	CostOfPlant Total cost (total 13 thru 20)	35,896,088	47,653,165	198,036,094
18	CostPerKilowattOfInstalledCapacity Cost per KW of Installed Capacity (line 17/5) Including	897.4022	476.5317	2,084.5905
19	OperationSupervisionAndEngineeringExpense Production Expenses: Oper, Supv, & Engr	303,362	326,448	325,969
20	FuelSteamPowerGeneration Fuel	1,397,358	8,197,853	9,446,357
21	CoolantsAndWater Coolants and Water (Nuclear Plants Only)	0	0	0
22	SteamExpensesSteamPowerGeneration Steam Expenses	0	0	746,315
23	SteamFromOtherSources Steam From Other Sources	0	0	0
24	SteamTransferredCredit Steam Transferred (Cr)	0	0	0
25	ElectricExpensesSteamPowerGeneration Electric Expenses	123,150	266,129	418,817
26	MiscellaneousSteamPowerExpenses Misc Steam (or Nuclear) Power Expenses	0	0	544,292
27	RentsSteamPowerGeneration Rents	0	75,600	1,712,545
28	Allowances Allowances	0	0	0
29	MaintenanceSupervisionAndEngineeringSteamPowerGeneration Maintenance Supervision and Engineering	0	0	496,432
30	MaintenanceOfStructuresSteamPowerGeneration Maintenance of Structures	0	0	334,668
31	MaintenanceOfBoilerPlantSteamPowerGeneration Maintenance of Boiler (or reactor) Plant	0	0	2,195,519
32	MaintenanceOfElectricPlantSteamPowerGeneration Maintenance of Electric Plant	196,919	459,779	332,966
33	MaintenanceOfMiscellaneousSteamPlant Maintenance of Misc Steam (or Nuclear) Plant	0	0	13,183
34	PowerProductionExpensesSteamPower Total Production Expenses	2,020,789	9,325,809	16,567,063
35	ExpensesPerNetKilowattHour Expenses per Net kWh	0.1589	0.0679	0.0255

35	FuelKindAxis Plant Name	Cheyenne Prairie	Cheyenne Prairie	Cheyenne Prairie 42%	Cheyenne Prairie 42%	WYGEN 2	WYGEN 2
36	FuelKind Fuel Kind	Coal	Nat Gas	Coal	Nat Gas	Coal	Nat Gas
37	FuelUnit Fuel Unit	T	Mcf	T	Mcf	T	Mcf
38	QuantityOfFuelBurned Quantity (Units) of Fuel Burned	0	119,495	0	1,026,805	486,234	34,418
39	FuelBurnedAverageHeatContent Avg Heat Cont - Fuel Burned (btu/indicate if nuclear)	0	1,050	0	1,050	8,082	1,069
40	AverageCostOfFuelPerUnitAsDelivered Avg Cost of Fuel/unit, as Delvd f.o.b. during year	0	11.69	0	7.98	0.78	3.98
41	AverageCostOfFuelPerUnitBurned Average Cost of Fuel per Unit Burned	0	11.69	0	7.98	14.85	3.98
42	AverageCostOfFuelBurnedPerMillionBritishThermalUnit Average Cost of Fuel Burned per Million BTU	0	11.14	0	7.60	1.18	3.72
43	AverageCostOfFuelBurnedPerKilowattHourNetGeneration Average Cost of Fuel Burned per kWh Net Gen	0	0.11	0	0.06	0.01	0.05
44	AverageBritishThermalUnitPerKilowattHourNetGeneration Average BTU per kWh Net Generation	0	9,866	0	7,854	12,166

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

FOOTNOTE DATA

(a) Concept: PlantName

Combined ownership with affiliate Black Hills Power(BHP). Cheyenne Light, Fuel and Power owns 42% and BHP owns the other 58%

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

Hydroelectric Generating Plant Statistics

Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings).
If any plant is leased, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in a footnote. If licensed project, give project number.
If net peak demand for 60 minutes is not available, give that which is available specifying period.
If a group of employees attends more than one generating plant, report on line 11 the approximate average number of employees assignable to each plant.
The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses."
Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment.

Line No.	Item (a)	FERC Licensed Project No. Plant Name:	FERC Licensed Project No. Plant Name:	FERC Licensed Project No. Plant Name:	FERC Licensed Project No. Plant Name:	FERC Licensed Project No. Plant Name:
1	PlantKind Kind of Plant (Run-of-River or Storage)
2	PlantConstructionType Plant Construction type (Conventional or Outdoor)
3	YearPlantOriginallyConstructed Year Originally Constructed
4	YearLastUnitOfPlantInstalled Year Last Unit was Installed
5	InstalledCapacityOfPlant Total installed cap (Gen name plate Rating in MW)
6	NetPeakDemandOnPlant Net Peak Demand on Plant-Megawatts (60 minutes)
7	PlantHoursConnectedToLoad Plant Hours Connect to Load
8	NetPlantCapabilityAbstract Net Plant Capability (in megawatts)
9	NetPlantCapabilityUnderMostFavorableOperatingConditions (a) Under Most Favorable Oper Conditions
10	NetPlantCapabilityUnderMostAdverseOperatingConditions (b) Under the Most Adverse Oper Conditions
11	PlantAverageNumberOfEmployees Average Number of Employees
12	NetGenerationExcludingPlantUse Net Generation, Exclusive of Plant Use - kWh
13	CostOfPlantAbstract Cost of Plant
14	CostOfLandAndLandRightsHydroelectricProduction Land and Land Rights
15	CostOfStructuresAndImprovementsHydroelectricProduction Structures and Improvements
16	CostOfReservoirsDamsAndWaterwaysHydroelectricProduction Reservoirs, Dams, and Waterways
17	EquipmentCostsHydroelectricProduction Equipment Costs
18	CostOfRoadsRailroadsAndBridgesHydroelectricProduction Roads, Railroads, and Bridges
19	AssetRetirementCostsHydroelectricProduction Asset Retirement Costs
20	CostOfPlant Total cost (total 13 thru 20)
21	CostPerKilowattOfInstalledCapacity Cost per KW of Installed Capacity (line 20 / 5)
22	ProductionExpensesAbstract Production Expenses
23	OperationSupervisionAndEngineeringExpense Operation Supervision and Engineering
24	WaterForPower Water for Power
25	HydraulicExpenses Hydraulic Expenses
26	ElectricExpensesHydraulicPowerGeneration Electric Expenses
27	MiscellaneousHydraulicPowerGenerationExpenses Misc Hydraulic Power Generation Expenses
28	RentsHydraulicPowerGeneration Rents
29	MaintenanceSupervisionAndEngineeringHydraulicPowerGeneration Maintenance Supervision and Engineering
30	MaintenanceOfStructuresHydraulicPowerGeneration Maintenance of Structures
31	MaintenanceOfReservoirsDamsAndWaterways Maintenance of Reservoirs, Dams, and Waterways
32	MaintenanceOfElectricPlantHydraulicPowerGeneration Maintenance of Electric Plant
33	MaintenanceOfMiscellaneousHydraulicPlant Maintenance of Misc Hydraulic Plant
34	PowerProductionExpensesHydraulicPower Total Production Expenses (total 23 thru 33)
35	ExpensesPerNetKilowattHour Expenses per net kWh

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

Pumped Storage Generating Plant Statistics
Large plants and pumped storage plants of 10,000 Kw or more of installed capacity (name plate ratings). If any plant is leased, operating under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in a footnote. Give project number. If net peak demand for 60 minutes is not available, give that which is available, specifying period. If a group of employees attends more than one generating plant, report on Line 8 the approximate average number of employees assignable to each plant. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses do not include Purchased Power System Control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses." Pumping energy (Line 10) is that energy measured as input to the plant for pumping purposes. Include on Line 36 the cost of energy used in pumping into the storage reservoir. When this item cannot be accurately computed leave Lines 36, 37 and 38 blank and describe at the bottom of the schedule the company's principal sources of pumping power, the estimated amounts of energy from each station or other source that individually provides more than 10 percent of the total energy used for pumping, and production expenses per net MWH as reported herein for each source described. Group together stations and other resources which individually provide less than 10 percent of total pumping energy. If contracts are made with others to purchase power for pumping, give the supplier contract number, and date of contract.
Line No.	Item (a)	FERC Licensed Project No. Plant Name:	FERC Licensed Project No. Plant Name:	FERC Licensed Project No. Plant Name:	FERC Licensed Project No. Plant Name:
1	PlantConstructionType Type of Plant Construction (Conventional or Outdoor)
2	YearPlantOriginallyConstructed Year Originally Constructed
3	YearLastUnitOfPlantInstalled Year Last Unit was Installed
4	InstalledCapacityOfPlant Total installed cap (Gen name plate Rating in MW)
5	NetPeakDemandOnPlant Net Peak Demaind on Plant-Megawatts (60 minutes)
6	PlantHoursConnectedToLoad Plant Hours Connect to Load While Generating
7	NetContinuousPlantCapability Net Plant Capability (in megawatts)
8	PlantAverageNumberOfEmployees Average Number of Employees
9	NetGenerationExcludingPlantUse Generation, Exclusive of Plant Use - kWh
10	EnergyUsedForPumping Energy Used for Pumping
11	NetOutputForLoad Net Output for Load (line 9 - line 10) - Kwh
12	CostOfPlantAbstract Cost of Plant
13	CostOfLandAndLandRightsPumpedStoragePlant Land and Land Rights
14	CostOfStructuresAndImprovementsPumpedStoragePlant Structures and Improvements
15	CostOfReservoirsDamsAndWaterwaysPumpedStoragePlant Reservoirs, Dams, and Waterways
16	CostOfWaterWheelsTurbinesAndGeneratorsPumpedStoragePlant Water Wheels, Turbines, and Generators
17	CostOfAccessoryElectricEquipmentPumpedStoragePlant Accessory Electric Equipment
18	CostOfMiscellaneousPowerPlantEquipmentPumpedStoragePlant Miscellaneous Powerplant Equipment
19	CostOfRoadsRailroadsAndBridgesPumpedStoragePlant Roads, Railroads, and Bridges
20	AssetRetirementCostsPumpedStoragePlant Asset Retirement Costs
21	CostOfPlant Total cost (total 13 thru 20)
22	CostPerKilowattOfInstalledCapacity Cost per KW of installed cap (line 21 / 4)
23	ProductionExpensesAbstract Production Expenses
24	OperationSupervisionAndEngineeringExpense Operation Supervision and Engineering
25	WaterForPower Water for Power
26	PumpedStorageExpenses Pumped Storage Expenses
27	ElectricExpensesPumpedStoragePlant Electric Expenses
28	MiscellaneousPumpedStoragePowerGenerationExpenses Misc Pumped Storage Power generation Expenses
29	RentsPumpedStoragePlant Rents
30	MaintenanceSupervisionAndEngineeringPumpedStoragePlant Maintenance Supervision and Engineering
31	MaintenanceOfStructuresPumpedStoragePlant Maintenance of Structures
32	MaintenanceOfReservoirsDamsAndWaterwaysPumpedStoragePlant Maintenance of Reservoirs, Dams, and Waterways
33	MaintenanceOfElectricPlantPumpedStoragePlant Maintenance of Electric Plant
34	MaintenanceOfMiscellaneousPumpedStoragePlant Maintenance of Misc Pumped Storage Plant
35	PowerProductionExpenseBeforePumpingExpenses Production Exp Before Pumping Exp (24 thru 34)
36	PumpingExpenses Pumping Expenses
37	PowerProductionExpensesPumpedStoragePlant Total Production Exp (total 35 and 36)
38	ExpensesPerNetKilowattHour Expenses per kWh (line 37 / 9)
39	ExpensesPerNetKilowattHourGenerationAndPumping Expenses per KWh of Generation and Pumping (line 37/(line 9 + line 10))

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

GENERATING PLANT STATISTICS (Small Plants)

Small generating plants are steam plants of, less than 25,000 Kw; internal combustion and gas turbine-plants, conventional hydro plants and pumped storage plants of less than 10,000 Kw installed capacity (name plate rating).
Designate any plant leased from others, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, and give a concise statement of the facts in a footnote. If licensed project, give project number in footnote.
List plants appropriately under subheadings for steam, hydro, nuclear, internal combustion and gas turbine plants. For nuclear, see instruction 11, Page 402.
If net peak demand for 60 minutes is not available, give the which is available, specifying period.
If any plant is equipped with combinations of steam, hydro internal combustion or gas turbine equipment, report each as a separate plant. However, if the exhaust heat from the gas turbine is utilized in a steam turbine regenerative feed water cycle, or for preheated combustion air in a boiler, report as one plant.

Production Expenses

Line No.

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

(l)

(m)

1

(a)

Corriedale

2020

(b)

52.50

20.0

83,014,880

31,987,385

4

497,358

0

Wind

0

Wind

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

FOOTNOTE DATA

(a) Concept: PlantName

Corriedale is a wind farm near Cheyenne, Wyoming

(b) Concept: InstalledCapacityOfPlant

Combined ownership with affiliate Black Hills Power(BHP). Cheyenne Light, Fuel and Power owns 20MW and BHP owns the other 32.5MW

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

ENERGY STORAGE OPERATIONS (Large Plants)
Large Plants are plants of 10,000 Kw or more. In columns (a) (b) and (c) report the name of the energy storage project, functional classification (Production, Transmission, Distribution), and location. In column (d), report Megawatt hours (MWH) purchased, generated, or received in exchange transactions for storage. In columns (e), (f) and (g) report MWHs delivered to the grid to support production, transmission and distribution. The amount reported in column (d) should include MWHs delivered/provided to a generator’s own load requirements or used for the provision of ancillary services. In columns (h), (i), and (j) report MWHs lost during conversion, storage and discharge of energy. In column (k) report the MWHs sold. In column (l), report revenues from energy storage operations. In a footnote, disclose the revenue accounts and revenue amounts related to the income generating activity. In column (m), report the cost of power purchased for storage operations and reported in Account 555.1, Power Purchased for Storage Operations. If power was purchased from an affiliated seller specify how the cost of the power was determined. In columns (n) and (o), report fuel costs for storage operations associated with self-generated power included in Account 501 and other costs associated with self-generated power. In columns (q), (r) and (s) report the total project plant costs including but not exclusive of land and land rights, structures and improvements, energy storage equipment, turbines, compressors, generators, switching and conversion equipment, lines and equipment whose primary purpose is to integrate or tie energy storage assets into the power grid, and any other costs associated with the energy storage project included in the property accounts listed.
Line No.	Name of the Energy Storage Project (a)	Functional Classification (b)	Location of the Project (c)	MWHs (d)	MWHs delivered to the grid to support Production (e)	MWHs delivered to the grid to support Transmission (f)	MWHs delivered to the grid to support Distribution (g)	MWHs Lost During Conversion, Storage and Discharge of Energy Production (h)	MWHs Lost During Conversion, Storage and Discharge of Energy Transmission (i)	MWHs Lost During Conversion, Storage and Discharge of Energy Distribution (j)	MWHs Sold (k)	Revenues from Energy Storage Operations (l)	Power Purchased for Storage Operations (555.1) (Dollars) (m)	Fuel Costs from associated fuel accounts for Storage Operations Associated with Self- Generated Power (Dollars) (n)	Other Costs Associated with Self-Generated Power (Dollars) (o)	Project Costs included in (p)	Production (Dollars) (q)	Transmission (Dollars) (r)	Distribution (Dollars) (s)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

TRANSMISSION LINE STATISTICS
Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage. If required by a State commission to report individual lines for all voltages, do so but do not group totals for each voltage under 132 kilovolts. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts. Do not report substation costs and expenses on this page. Exclude from this page any transmission lines for which plant costs are included in Account 121, Nonutility Property. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower; or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the remainder of the line. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with respect to such structures are included in the expenses reported for the line designated. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g). Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company, give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or other party is an associated company. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how determined. Specify whether lessee is an associated company. Base the plant cost figures called for in columns (j) to (l) on the book cost at end of year.
	DESIGNATION		VOLTAGE (KV) - (Indicate where other than 60 cycle, 3 phase)			LENGTH (Pole miles) - (In the case of underground lines report circuit miles)				COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of-way)			EXPENSES, EXCEPT DEPRECIATION AND TAXES
Line No.	TransmissionLineStartPoint From	TransmissionLineEndPoint To	OperatingVoltageOfTransmissionLine Operating	DesignedVoltageOfTransmissionLine Designated	SupportingStructureOfTransmissionLineType Type of Supporting Structure	LengthForStandAloneTransmissionLines On Structure of Line Designated	LengthForTransmissionLinesAggregatedWithOtherStructures On Structures of Another Line	NumberOfTransmissionCircuits Number of Circuits	SizeOfConductorAndMaterial Size of Conductor and Material	CostOfLandAndLandRightsTransmissionLines Land	ConstructionAndOtherCostsTransmissionLines Construction Costs	OverallCostOfTransmissionLine Total Costs	OperatingExpensesOfTransmissionLine Operation Expenses	MaintenanceExpensesOfTransmissionLine Maintenance Expenses	RentExpensesOfTransmissionLine Rents	OverallExpensesOfTransmissionLine Total Expenses
	(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)	(j)	(k)	(l)	(m)	(n)	(o)	(p)
1	Skyline	Warren	115	115	SP-WOOD	8.75		1	636 KCM ACSR	821,037	1,043,671	1,864,708
2	Wygen 2	Donkey Creek	230	230	SP-STEEL	0.76		1	795 KCM ACSR	1,625	816,441	818,066
3	N Range	Happy Jack	115	115	SP-STEEL	0.31		1	1025 ACCC		416,588	416,588
4	N Range	Warren	115	115	SP-WOOD	0.28		1	795 KCM ACSR		280,661	280,661
5	S Cheyenne	King Ranch	115	115	SP-STEEL			2	795 KCM ACSR	157,840	601,821	759,661
6	King Ranch	West Cheyenne	115	115	SP-STEEL	2.82		1	795 KCM ACSR
7	South Cheyenne	West Cheyenne	115	115	SP-STEEL	12.10		1	795 KCM ACSR
8	S Cheyenne	Corlett	115	115	SP-STEEL	9.05		1	795 KCM ACSR	278,246	5,077,543	5,355,789
9	King Ranch West	North Range	115	115	SP-STEEL	1.35		1	795 KCM ACSR	157,840	628,681	786,521
10	E Business Park	CPGS	115	115	SP-STEEL	2.19		1	795 KCM ACSR	23,333	1,303,697	1,327,030
11	E Business Park	CPGS	115	115	DP-WOOD	0.49		1	795 KCM ACSR
12	Skyline	E Business Park	115	115	SP-WOOD	8.28		1	795 KCM ACSR	51,266	4,269,160	4,320,426
13	CPGS	Archer	115	115	SP-STEEL, DP-WOOD	2.22		1	795 KCM ACSR	30,895	1,721,757	1,752,652
14	CPGS	Archer	115	115	DP-WOOD	2.11		1	795 KCM ACSR
15	North Range	King Ranch East	115	115	SP-STEEL	0.79		1	795 KCM ACSR		423,332	423,332
16	North Range (north)	Microsoft	115	115	DP-WOOD	0.12		1	795 KCM ACSR		319,561	319,561
17	North Range (south)	Microsoft	115	115	DP-WOOD	0.12		1	795 KCM ACSR
18	North Range	West Cheyenne	115	115	SP-STEEL	2.43		1	795 KCM ACSR	33,086	2,505,621	2,538,707
19	North Range	West Cheyenne	115	115	SP-WOOD	1.03		1	795 KCM ACSR
20	Tap Into W Cheyenne off 1.19	West Cheyenne	115	115	SP-STEEL	2.43		2	795 KCM ACSR	18,023	637,124	655,147
21	West Cheyenne	Corlett	115	115	SP-STEEL	3.24		1	795 KCM ACSR	18,000	648,787	666,787
22	Tap Out of W Cheyenne	South Cheyenne	115	115	SP-STEEL	1.92		2	795 KCM ACSR	8,627	1,191,070	1,199,697
36	TOTAL					62.79		25		1,599,818	21,885,515	23,485,333

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

TRANSMISSION LINES ADDED DURING YEAR

Report below the information called for concerning Transmission lines added or altered during the year. It is not necessary to report minor revisions of lines.
Provide separate subheadings for overhead and under- ground construction and show each transmission line separately. If actual costs of competed construction are not readily available for reporting columns (l) to (o), it is permissible to report in these columns the costs. Designate, however, if estimated amounts are reported. Include costs of Clearing Land and Rights-of-Way, and Roads and Trails, in column (l) with appropriate footnote, and costs of Underground Conduit in column (m).
If design voltage differs from operating voltage, indicate such fact by footnote; also where line is other than 60 cycle, 3 phase, indicate such other characteristic.

LINE DESIGNATION

SUPPORTING STRUCTURE

CIRCUITS PER STRUCTURE

CONDUCTORS

LINE COST

Line No.

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

(l)

(m)

(n)

(o)

(p)

(q)

1

Corriedale

West Cheyenne

0

DP-Wood

9.00

1

795 KCM ACSR

Horizontal

115

88,528

177,056

44

TOTAL

0.55

88,528

177,056

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

SUBSTATIONS
Report below the information called for concerning substations of the respondent as of the end of the year. Substations which serve only one industrial or street railway customer should not be listed below. Substations with capacities of Less than 10 MVA except those serving customers with energy for resale, may be grouped according to functional character, but the number of such substations must be shown. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in column (f). Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for increasing capacity. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
		Character of Substation		VOLTAGE (In MVa)						Conversion Apparatus and Special Equipment
Line No.	SubstationNameAndLocation Name and Location of Substation (a)	SubstationCharacterDescription Transmission or Distribution (b)	SubstationCharacterAttendedOrUnattended Attended or Unattended (b-1)	PrimaryVoltageLevel Primary Voltage (In MVa) (c)	SecondaryVoltageLevel Secondary Voltage (In MVa) (d)	TertiaryVoltageLevel Tertiary Voltage (In MVa) (e)	SubstationInServiceCapacity Capacity of Substation (In Service) (In MVa) (f)	NumberOfTransformersInService Number of Transformers In Service (g)	Number of Spare Transformers (h)	ConversionApparatusAndSpecialEquipmentType Type of Equipment (i)	NumberOfConversionApparatusAndSpecialEquipmentUnits Number of Units (j)	CapacityOfConversionApparatusAndSpecialEquipment Total Capacity (In MVa) (k)
1	Corlett	Distribution	Unattended	115.00	24.90		56	2	0			56
2	Crow Creek	Distribution	Unattended	115.00	13.20		112	2	0			112
3	Hill Top	Distribution	Unattended	115.00	13.20		112	2	0			112
4	Skyline/Dist	Distribution	Unattended	115.00	13.20		112	2	0			112
5	East Business Park/Dis	Distribution	Unattended	115.00	13.20		112	2	0			112
6	Happy Jack	Distribution	Unattended	115.00	24.90		25	1	0			25
7	Wyodak 230 KV Sub	Transmission	Unattended	230.00	69.00	13.20	200	2	0			200
8	Skyline/Trans	Transmission	Unattended	115.00	13.20		112	2	0			112
9	East Business Park/Trans	Transmission	Unattended	115.00	13.20		112	2	0			112
10	North Range Business Park Sub/Trans	Transmission	Unattended	115.00	24.90		112	2	0			112
11	North Range Business Park Sub/Dist	Distribution	Unattended	115.00	24.90		112	2	0			112
12	South Cheyenne/Trans	Transmission	Unattended	230.00	115.00		400	2	0			400
13	Microsoft (Logistics Drive)	Distribution	Unattended	115.00	24.90		168	3	0			168
14	King Ranch	Distribution	Unattended	115.00	24.90		280	5	0			280

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

TRANSACTIONS WITH ASSOCIATED (AFFILIATED) COMPANIES
Report below the information called for concerning all non-power goods or services received from or provided to associated (affiliated) companies. The reporting threshold for reporting purposes is $250,000. The threshold applies to the annual amount billed to the respondent or billed to an associated/affiliated company for non-power goods and services. The good or service must be specific in nature. Respondents should not attempt to include or aggregate amounts in a nonspecific category such as "general". Where amounts billed to or received from the associated (affiliated) company are based on an allocation process, explain in a footnote.
Line No.	Description of the Good or Service (a)	Name of Associated/Affiliated Company (b)	Account(s) Charged or Credited (c)	Amount Charged or Credited (d)
1	Non-power Goods or Services Provided by Affiliated
2	Customer Service	(a) Black Hills Service Company	Various	971,194
3	Transmission	(b) Black Hills Service Company	Various	2,620,422
4	Generation Dispatch	(c) Black Hills Service Company	Various	669,107
5	General Accounting	(d) Black Hills Service Company	Various	1,121,049
6	Executive Mgmt	(e) Black Hills Service Company	Various	528,055
7	FERC Tariff & Compliance	(f) Black Hills Service Company	Various	476,462
8	Regulatory & Government Affairs	(g) Black Hills Service Company	Various	1,523,360
9	Finance & Treasury	(h) Black Hills Service Company	Various	368,907
10	Information Technology	(i) Black Hills Service Company	Various	3,511,047
11	Human Resources	(j) Black Hills Service Company	Various	457,120
12	Communications	(k) Black Hills Service Company	Various	304,770
13	Supply Chain Mgmt	(l) Black Hills Service Company	Various	1,311,902
14	CPGS Plant Operations	(m) Black Hills Service Company	Various	1,154,524
15	Legal	(n) Black Hills Service Company	Various	2,398,550
16	Tax	(o) Black Hills Service Company	Various	282,256
17	Generation Support	Black Hills Power	Various	8,919,405
19
20	Non-power Goods or Services Provided for Affiliated
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42

Name of Respondent:

Cheyenne Light, Fuel and Power Company

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

04/15/2022

Year/Period of Report

End of:

2021

/

Q4

FOOTNOTE DATA

(a) Concept: NameOfAssociatedAffiliatedCompany

Indirect charges from Black HIlls Service Company are allocated based on the Company's Cost Allocation Manual.

(b) Concept: NameOfAssociatedAffiliatedCompany

Indirect charges from Black HIlls Service Company are allocated based on the Company's Cost Allocation Manual.

(c) Concept: NameOfAssociatedAffiliatedCompany

Indirect charges from Black HIlls Service Company are allocated based on the Company's Cost Allocation Manual.

(d) Concept: NameOfAssociatedAffiliatedCompany

Indirect charges from Black HIlls Service Company are allocated based on the Company's Cost Allocation Manual.

(e) Concept: NameOfAssociatedAffiliatedCompany

Indirect charges from Black HIlls Service Company are allocated based on the Company's Cost Allocation Manual.

(f) Concept: NameOfAssociatedAffiliatedCompany

Indirect charges from Black HIlls Service Company are allocated based on the Company's Cost Allocation Manual.

(g) Concept: NameOfAssociatedAffiliatedCompany

Indirect charges from Black HIlls Service Company are allocated based on the Company's Cost Allocation Manual.

(h) Concept: NameOfAssociatedAffiliatedCompany

Indirect charges from Black HIlls Service Company are allocated based on the Company's Cost Allocation Manual.

(i) Concept: NameOfAssociatedAffiliatedCompany

Indirect charges from Black HIlls Service Company are allocated based on the Company's Cost Allocation Manual.

(j) Concept: NameOfAssociatedAffiliatedCompany

Indirect charges from Black HIlls Service Company are allocated based on the Company's Cost Allocation Manual.

(k) Concept: NameOfAssociatedAffiliatedCompany

Indirect charges from Black HIlls Service Company are allocated based on the Company's Cost Allocation Manual.

(l) Concept: NameOfAssociatedAffiliatedCompany

Indirect charges from Black HIlls Service Company are allocated based on the Company's Cost Allocation Manual.

(m) Concept: NameOfAssociatedAffiliatedCompany

Indirect charges from Black HIlls Service Company are allocated based on the Company's Cost Allocation Manual.

(n) Concept: NameOfAssociatedAffiliatedCompany

Indirect charges from Black HIlls Service Company are allocated based on the Company's Cost Allocation Manual.

(o) Concept: NameOfAssociatedAffiliatedCompany

Indirect charges from Black HIlls Service Company are allocated based on the Company's Cost Allocation Manual.

FERC FINANCIAL REPORT FERC FORM No. 1: Annual Report of Major Electric Utilities, Licensees and Others and Supplemental Form 3-Q: Quarterly Financial Report

INSTRUCTIONS FOR FILING FERC FORM NOS. 1 and 3-Q

GENERAL INFORMATION

Purpose

Who Must Submit

What and Where to Submit

When to Submit

Where to Send Comments on Public Reporting Burden.

GENERAL INSTRUCTIONS

EXCERPTS FROM THE LAW

GENERAL PENALTIES

FERC FINANCIAL REPORT
FERC FORM No. 1: Annual Report of
Major Electric Utilities, Licensees
and Others and Supplemental
Form 3-Q: Quarterly Financial Report