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)

New York Independent System Operator, Inc.

Year/Period of Report

End of:

2022

/

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

New York Independent System Operator, Inc.

02 Year/ Period of Report

End of:

2022

/

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)

10 Krey Blvd, Rensselaer, NY 12144

05 Name of Contact Person

Cheryl L. Hussey

06 Title of Contact Person

CFO & VP

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

10 Krey Blvd, Rensselaer, NY 12144

08 Telephone of Contact Person, Including Area Code

5183566185

09 This Report is An Original / A Resubmission

(1)

☑ An Original

(2)

☐ A Resubmission

10 Date of Report (Mo, Da, Yr)

12/31/2022

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

Cheryl L. Hussey

02 Title

CFO & VP

03 Signature

Cheryl Hussey

04 Date Signed (Mo, Da, Yr)

04/14/2023

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:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	N/A
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	N/A
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	N/A
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	N/A
23	ScheduleAllowanceInventoryAbstract Allowances	228	N/A
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	N/A
30	ScheduleCapitalStockAbstract Capital Stock	250	N/A
31	ScheduleOtherPaidInCapitalAbstract Other Paid-in Capital	253	N/A
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	N/A
35	ScheduleTaxesAccruedPrepaidAndChargedDuringYearDistributionOfTaxesChargedAbstract Taxes Accrued, Prepaid and Charged During the Year	262
36	ScheduleAccumulatedDeferredInvestmentTaxCreditsAbstract Accumulated Deferred Investment Tax Credits	266	N/A
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	N/A
40	ScheduleAccumulatedDeferredIncomeTaxesOtherAbstract Accumulated Deferred Income Taxes-Other	276	N/A
41	ScheduleOtherRegulatoryLiabilitiesAbstract Other Regulatory Liabilities	278
42	ScheduleElectricOperatingRevenuesAbstract Electric Operating Revenues	300
43	ScheduleRegionalTransmissionServiceRevenuesAbstract Regional Transmission Service Revenues (Account 457.1)	302
44	ScheduleSalesOfElectricityByRateSchedulesAbstract Sales of Electricity by Rate Schedules	304	N/A
45	ScheduleSalesForResaleAbstract Sales for Resale	310	N/A
46	ScheduleElectricOperationsAndMaintenanceExpensesAbstract Electric Operation and Maintenance Expenses	320
47	SchedulePurchasedPowerAbstract Purchased Power	326	N/A
48	ScheduleTransmissionOfElectricityForOthersAbstract Transmission of Electricity for Others	328	N/A
49	ScheduleTransmissionOfElectricityByIsoOrRtoAbstract Transmission of Electricity by ISO/RTOs	331
50	ScheduleTransmissionOfElectricityByOthersAbstract Transmission of Electricity by Others	332	N/A
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	N/A
59	ScheduleMonthlyTransmissionSystemPeakLoadAbstract Monthly Transmission System Peak Load	400	N/A
60	ScheduleMonthlyIsoOrRtoTransmissionSystemPeakLoadAbstract Monthly ISO/RTO Transmission System Peak Load	400a
61	ScheduleElectricEnergyAccountAbstract Electric Energy Account	401a	N/A
62	ScheduleMonthlyPeakAndOutputAbstract Monthly Peaks and Output	401b	N/A
63	ScheduleSteamElectricGeneratingPlantStatisticsAbstract Steam Electric Generating Plant Statistics	402	N/A
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	N/A
0	ScheduleEnergyStorageOperationsLargePlantsAbstract Energy Storage Operations (Large Plants)	414	N/A
67	ScheduleTransmissionLineStatisticsAbstract Transmission Line Statistics Pages	422	N/A
68	ScheduleTransmissionLinesAddedAbstract Transmission Lines Added During Year	424	N/A
69	ScheduleSubstationsAbstract Substations	426	N/A
70	ScheduleTransactionsWithAssociatedAffiliatedCompaniesAbstract Transactions with Associated (Affiliated) Companies	429	N/A
71	FootnoteDataAbstract Footnote Data	450	N/A
	StockholdersReportsAbstract Stockholders' Reports (check appropriate box)		N/A
	Stockholders' Reports Check appropriate box: ☐ Two copies will be submitted ☑ No annual report to stockholders is prepared

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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. Cheryl L. Hussey CFO & VP 10 Krey Blvd, Rensselaer, NY 12144
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: NY Date of Incorporation: 1997-04-01 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. NOT APPLICABLE (a) Name of Receiver or Trustee Holding Property of the Respondent: (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. NEW YORK - INDEPENDENT SYSTEM OPERATOR OF ELECTRIC TRANSMISSION SYSTEMS
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:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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.

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
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

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	Richard J. Dewey	784,375	2022-01-01	2022-12-31
2	Executive Vice President	Emilie Chrapowitzky	452,500	2022-01-01	2022-12-31
3	EVP, General Counsel & Chief Compliance Officer	Robert E. Fernandez	447,125	2022-01-01	2022-12-31
4	Senior Vice President & Chief Information Officer	Douglas L. Chapman	380,625	2022-01-01	2022-12-31
5	Senior Vice President & Chief Operating Officer	Ricardo T. Gonzales	427,625	2022-01-01	2022-12-31
6	Senior Vice President, Market Structures	Rana Mukerji	363,125	2022-01-01	2022-12-31
7	Vice President, Operations	Wesley J. Yeomans	111,708	2022-01-01	2022-02-28
8	Vice President, Operations	Aaron Markham	287,898	2022-03-01	2022-12-31
9	Vice President, External Affairs	Kevin M. Lanahan	351,250	2022-01-01	2022-12-31
10	Vice President & Chief Financial Officer	Cheryl L. Hussey	342,500	2022-01-01	2022-12-31
11	Vice President, Market Operations	Robert A. Pike	328,750	2022-01-01	2022-12-31
12	Vice President, System & Resource Planning	Zachary G. Smith	328,750	2022-01-01	2022-12-31
13	Vice President, Human Resources	Deneen M. Byrne	282,425	2022-01-01	2022-12-31
14	Corporate Secretary & Board Secretary	Diane L. Egan	198,125	2022-01-01	2022-12-31

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	Daniel C. Hill	10 Krey Blvd, Rensselaer, NY, 12144	true	true
2	Ave M. Bie	10 Krey Blvd, Rensselaer, NY, 12144	true	false
3	Michael B. Bemis	10 Krey Blvd, Rensselaer, NY, 12144	true	false
4	Roger B. Kelley	10 Krey Blvd, Rensselaer, NY, 12144	true	false
5	Mark S. Lynch	10 Krey Blvd, Rensselaer, NY, 12144	true	false
6	Teresa F. Marrinan	10 Krey Blvd, Rensselaer, NY, 12144	true	false
7	David R. Hill	10 Krey Blvd, Rensselaer, NY, 12144	true	false
8	Gizman Abbas	10 Krey Blvd, Rensselaer, NY, 12144	true	false
9	Joseph Oates	10 Krey Blvd, Rensselaer, NY, 12144	true	false
10	Richard J. Dewey	10 Krey Blvd, Rensselaer, NY, 12144	true	false
11
12
13
14
15

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
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

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
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		04/30/1999	ER97-1523-000	Original OATT and ST Filing
2		04/30/1999	OA97-470-000	Original OATT and ST Filing
3		04/30/1999	ER97-4234-000	Original OATT and ST Filing
4		12/28/2001	ER02-639-000	Recovery of FERC annual charges
5		05/31/2002	ER02-1961-000	Recovery of NYISO budget costs and regulatory fees - 85/15 cost allocation
6		04/16/2003	ER03-749-000	Recovery of NYISO budget costs and regulatory fees - 85/15 cost allocation
7		06/26/2003	ER03-749-001	Compliance filing in response to order on 04/16/2003 re 85/15 cost allocation
8		09/15/2004	ER04-1229-000	Change allocation of NYISO budget costs and regulatory fees to 80/20
9		01/16/2007	ER07-432-000	Recovery of operating costs for NERC, NPCC, CBRE
10		03/09/2007	ER07-612-000	Correct error in earlier 85/15 filing
11		04/25/2007	ER07-792-000	Revise method for allocating the NYISOs annual operating costs and FERC fees to customers that wheel energy through the NYCA
12		04/08/2009	ER09-971-000	Review and update of 80/20 cost allocation (filing preserved the cost allocation through 12/31/2011)
13		10/23/2009	ER10-95-000	Charge customers with TCCs, SCRs and EDRP participants and virtual bidders NYISO budget costs and regulatory fees through RS1
14		09/09/2010	ER10-2569-000	Reorganize and clarify the description of the NYISOs methodologies for calculating the charges and payments set forth in Rate Schedule 1 of the Services Tariff, Schedule 1 of the OATT, and related provisions in the NYISOs tariffs (collectively, the Rate Schedule 1 Provisions)
15		10/14/2011	ER12-89-000	Revise section 6.1.2.3 of Rate Schedule 1 of its OATT to change the allocation among NYISO market participants of NYISOs budgeted annual operating costs and Commission-assessed regulatory fees (Operating Costs) and to maintain this new allocation for a period of at least five years.
16		12/28/2011	ER12-701-000	Revisions to multiple sections of RS-1 to account for scheduled energy withdrawals resulting from CTS Interface bids
17		04/30/2012	ER11-3949-005	Revision to 6.1.4 Bad Debt Loss Charge as follows: The ISO shall charge, and each Transmission Customer shall pay, a charge for the recovery of bad debt losses.
18		05/01/2012	ER12-718-001	Revision to 6.1.8.1.1 to reflect that the Market-to-Market settlement between the ISO and PJM for hour h is determined in accordance with Section 8 of Schedule D to OATT Attachment CC
19		07/18/2012	ER12-2260-000	Revision to 6.1.6 to reflect NYISO pass through of MISO-assessed charges for ITCs Bunce Creek PARs
20		09/07/2012	ER12-2598-000	Revisions to enable the NYISO to access additional funds, when needed, in order to resolve shortfalls in revenues recovered from its Transmission Customers to fund the NYISOs annual operating costs and Commission-assessed regulatory fees.
21		09/18/2012	ER12-2598-001	Revision to delete the word fully from 6.1.2 and 6.1.2.5 to clarify the potential that the use of non-physical market activity contributions for ISO budget costs may not completely eliminate a previous years budget revenue shortfall
22		12/20/2012	ER13-599-000	Revisions to 6.1.9.2 to more clearly establish that these costs are to be recovered only from internal statewide Load; revisions to 6.1.9.2 to specifically exclude withdrawals supporting Exports or Wheels through from the cost allocation formula; clarify 6.1.12.5 by revising it to establish that the cost of BPCG payments made to SCRs when called to meet a statewide reliability need are to be recovered only from internal statewide Load; and revisions to 6.1.12.15 to specifically exclude an allocation of these costs to withdrawals supporting Exports or Wheels-through.
23		12/06/2013	ER14-552-000	Revisions to 6.1.2.2, 6.1.2.5, 6.1.6.1.1, 6.1.8.1.1, 6.1.10.2.1, 6.1.11.1, 6.1.12.6.1, 6.1.13.1, and 6.1.14 to clarify that CTS Interface Bids are from a CTS Enabled Interface with ISO New England. Ministerial revisions were made to 6.1.9.2 and 6.1.12.5 to correct capitalization.
24		07/31/2015	ER15-2345-000	NYISO 205 filing re: to create an independent mechanism for recovery of the annual FERC fee - new Section 6.1.15 Calculation of FERC Fee Charges
25		09/10/2015	ER15-2640-000	NYISO 205 filing re: tariff revisions to implement external coordinated transaction scheduling with ISO New England
26		12/01/2015	ER15-2640-001	NYISO compliance filing to provide a two week advance notice of the effective date for tariff provisions relating to coordinated transaction scheduling with ISO-New England
27		02/09/2016	ER13-1942-002	NYISO filing to insert missing, previously accepted language from OATT Section 6.1.6 in ER12-2260-000 into the tariff records filed in Docket Nos. ER12-2598-000, ER12-2598-001, ER13-599-000, ER14-552-000, ER15-23445-000, ER15-2640-000, and ER15-2640-001
28		05/02/2016	ER13-1942-003	When the NYISO filed, on July 18, 2012, revisions to OATT Section 6.1 in Docket No. ER12-2260-000 to be effective on April 5, 2012, it inadvertently omitted a version of the section including language that was filed on May 1, 2012 in ER12-718-001, to be effective January 15, 2013. A corrected version of OATT Section 6.1, effective January 15, 2013, was filed in this proceeding (i.e., ER13-1942-003).
29		08/09/2016	ER16-2396-000	RS 1 revisions to align the amount of revenue retained by the NYISO with the NYISOs budgeted revenue requirement or its actual costs for the prior year. In the event of a NYISO RS 1 recovery shortfall, the NYISO retains revenue collected from non-physical market activity to satisfy its annual budgeted revenue requirement. The proposed OATT revisions will cap the amount retained at the amount needed to satisfy the lower of the NYISOs budgeted revenue requirement or its actual costs for the prior year. These changes were accepted by FERC order effective October 12, 2016, as requested.
30		06/21/2017	ER17-1879-000	RS 1 revisions concerning cost recovery for the Ramapo Phase Angle Regulators. These changes were accepted by FERC order effective 07/01/2017, as requested.
31		08/04/2017	ER17-2271-000	RS 1 revisions to remove the cost recovery mechanism for the Bunce Creek Phase Angle Regulators. These changes were accepted by FERC order effective 10/03/2017, as requested.
32		08/11/2017	ER17-1879-001	Errata to the 06/21/2017 filing to correct the effective date. These changes were accepted by FERC order effective 07/01/2017, as requested.
33		12/31/2018		No revisions were made during 2018.
34		06/27/2019	ER19-2276-000	NYISO 205 filing re: establishment of a participation model for aggregations of resources including Distributed Energy Resources. Sections 6.1-6.1.8 and 6.1.9-6.1.15 were filed with an effective date of 12/31/9998. On 01/23/20 FERC issued an order accepting the aggregation participation model but directed NYISO to provide actual effective dates for those sections listed with the 12/31/9998 date. On PENDING FERC DECISION - 02/24/20, NYISO made its compliance filing and notified FERC that it proposes to submit a further compliance filing at least two weeks prior to its proposed effective date that will specify the date upon which these revisions will take effect.
35		12/31/2020		No revisions were made during 2020.
36		12/31/2021		No revisions were made during 2021.
37		12/31/2022		No revisions were made during 2022.

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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.

None
None
Not applicable
None
Not applicable
On December 14, 2018 NYISO entered into a $30.0 million revolving line of credit facility with an effective date of January 1, 2019 through December 31, 2023. This financing was approved by the New York Public Service Commission in CASE 18-E-0439. On May 15, 2020, NYISO exercised the Accordion Feature of the Revolving Credit Facility and increased the amount to $50.0 million. As of December 31, 2022, there was no amount borrowed from the revolving line of credit facility in 2022. On December 14, 2018, NYISO entered into a $90.0 million unsecured line of credit facility to provide funding for strategic initiatives with an effective date of January 1, 2019 through December 31, 2023. This financing was approved by the New York Public Service Commission in CASE 18-E-0439. In 2019, $26.0 million was borrowed the unsecured credit facility, which was converted to a term loan in January 2020 payable over three years. In 2020, an additional $26.6 million was borrowed from the unsecured credit facility, which was converted to a term loan in January 2021 payable over three years. In 2021, an additional $28.4 million was borrowed from the unsecured credit facility, which was converted to a term loan in January 2022. As of December 31, 2022, $32.0 million was borrowed from the unsecured credit facility.
None
As a whole, merit wage increases were approximately 6% from 2021 to 2022.
1. Hecate Energy Greene County 3 LLC v. Central Hudson Gas & Electric Corp. and New York Independent System Operator Inc., FERC Docket No. EL21-49-000: On February 11, 2021, Hecate Energy Greene County 3 LLC (“Hecate”) filed a complaint against Central Hudson Gas & Electric Corp. (“Central Hudson”) and the NYISO with FERC. Hecate alleged that Central Hudson and the NYISO violated the NYISO’s Open Access Transmission Tariff (the “Tariff”) in how they processed Hecate’s interconnection request for a small generator and allocated to Hecate the costs of system upgrades. Hecate asked FERC to direct the NYISO and Central Hudson to enter into an Interconnection Agreement with it, interconnect with its project, and assign the disputed system upgrade costs to other parties. Hecate’s complaint did not explicitly request damages, but did request that it be compensated for the costs incurred due to Central Hudson’s and the NYISO’s application of procedures that Hecate disputes in the complaint. FERC issued an order denying Hecate’s complaint on July 15, 2021. Hecate filed a request for rehearing on August 13, 2021. The request for rehearing was deemed denied on September 12, 2021. Hecate filed a petition for review of FERC’s rejection of its complaint to the D.C. Circuit on September 20, 2021. The NYISO submitted its motion to intervene on October 20, 2021. On November 18, 2021, FERC issued an order addressing and rejecting Hecate’s rehearing arguments. Hecate filed another petition for review in the D.C. Circuit on December 28, 2021, and the D.C. Circuit consolidated both the December 28 petition and the September 20 petition into a single appeal. On January 24, 2022, the D.C. Circuit granted the NYISO’s motion to intervene. Briefing has been completed. Flint Mine Solar LLC v. New York Independent System Operator, Inc., FERC Docket No. EL22-3-000: On October 14, 2021, Flint Mine Solar, LLC (“Flint Mine”) filed a complaint against the NYISO under FERC procedures intended to address small and simple controversies. The complaint alleged that the NYISO failed to return $99,999 of a $100,000 deposit, which Flint Mine submitted in lieu of it satisfying the regulatory milestone requirement to enter Class Year 2019. Flint Mine argued that a refund of the deposit is required by the NYISO’s tariff. On March 11, 2022, FERC dismissed the complaint in its entirety. The thirty-day period for Flint Mine to request rehearing expired without it doing so.
None
Not applicable
Aaron Markham was promoted to VP Operations, effective March 1, 2022, replacing Wes Yeomans.
Not applicable

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	415,678,164	404,859,003
3	ConstructionWorkInProgress Construction Work in Progress (107)	200	26,886,998	15,911,398
4	UtilityPlantAndConstructionWorkInProgress TOTAL Utility Plant (Enter Total of lines 2 and 3)		442,565,162	420,770,401
5	AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility (Less) Accum. Prov. for Depr. Amort. Depl. (108, 110, 111, 115)	200	347,244,336	321,663,392
6	UtilityPlantNet Net Utility Plant (Enter Total of line 4 less 5)		95,320,826	99,107,009
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)		95,320,826	99,107,009
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)		2,931,463	3,090,454
29	SpecialFunds Special Funds (Non Major Only) (129)
30	DerivativeInstrumentAssetsLongTerm Long-Term Portion of Derivative Assets (175)		3,547,737
31	DerivativeInstrumentAssetsHedgesLongTerm Long-Term Portion of Derivative Assets - Hedges (176)
32	OtherPropertyAndInvestments TOTAL Other Property and Investments (Lines 18-21 and 23-31)		6,479,200	3,090,454
33	CurrentAndAccruedAssetsAbstract CURRENT AND ACCRUED ASSETS
34	CashAndWorkingFunds Cash and Working Funds (Non-major Only) (130)
35	Cash Cash (131)		78,492	106,240
36	SpecialDeposits Special Deposits (132-134)		722,301,766	468,603,310
37	WorkingFunds Working Fund (135)
38	TemporaryCashInvestments Temporary Cash Investments (136)		14,432,481	19,259,676
39	NotesReceivable Notes Receivable (141)
40	CustomerAccountsReceivable Customer Accounts Receivable (142)		0	11,257
41	OtherAccountsReceivable Other Accounts Receivable (143)		766,957	623,737
42	AccumulatedProvisionForUncollectibleAccountsCredit (Less) Accum. Prov. for Uncollectible Acct.-Credit (144)		41,881	41,881
43	NotesReceivableFromAssociatedCompanies Notes Receivable from Associated Companies (145)
44	AccountsReceivableFromAssociatedCompanies Accounts Receivable from Assoc. Companies (146)
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
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
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)		9,498,880	8,964,770
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)		4,338,013	3,608,392
62	MiscellaneousCurrentAndAccruedAssets Miscellaneous Current and Accrued Assets (174)
63	DerivativeInstrumentAssets Derivative Instrument Assets (175)		3,547,737
64	DerivativeInstrumentAssetsLongTerm (Less) Long-Term Portion of Derivative Instrument Assets (175)		3,547,737
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)		751,374,708	501,135,501
68	DeferredDebitsAbstract DEFERRED DEBITS
69	UnamortizedDebtExpense Unamortized Debt Expenses (181)		164,269	195,523
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	20,425,968	24,330,526
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)
76	ClearingAccounts Clearing Accounts (184)
77	TemporaryFacilities Temporary Facilities (185)
78	MiscellaneousDeferredDebits Miscellaneous Deferred Debits (186)	233	3,563,362	916,955
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)
82	AccumulatedDeferredIncomeTaxes Accumulated Deferred Income Taxes (190)	234
83	UnrecoveredPurchasedGasCosts Unrecovered Purchased Gas Costs (191)
84	DeferredDebits Total Deferred Debits (lines 69 through 83)		24,153,599	25,443,004
85	AssetsAndOtherDebits TOTAL ASSETS (lines 14-16, 32, 67, and 84)		877,328,333	628,775,968

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
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)
7	OtherPaidInCapital Other Paid-In Capital (208-211)	253
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
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)
17	LongTermDebtAbstract LONG-TERM DEBT
18	Bonds Bonds (221)	256
19	ReacquiredBonds (Less) Reaquired Bonds (222)	256
20	AdvancesFromAssociatedCompanies Advances from Associated Companies (223)	256
21	OtherLongTermDebt Other Long-Term Debt (224)	256	82,575,628	78,883,149
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)		82,575,628	78,883,149
25	OtherNoncurrentLiabilitiesAbstract OTHER NONCURRENT LIABILITIES
26	ObligationsUnderCapitalLeaseNoncurrent Obligations Under Capital Leases - Noncurrent (227)
27	AccumulatedProvisionForPropertyInsurance Accumulated Provision for Property Insurance (228.1)
28	AccumulatedProvisionForInjuriesAndDamages Accumulated Provision for Injuries and Damages (228.2)
29	AccumulatedProvisionForPensionsAndBenefits Accumulated Provision for Pensions and Benefits (228.3)		6,390,670	12,597,538
30	AccumulatedMiscellaneousOperatingProvisions Accumulated Miscellaneous Operating Provisions (228.4)
31	AccumulatedProvisionForRateRefunds Accumulated Provision for Rate Refunds (229)
32	LongTermPortionOfDerivativeInstrumentLiabilities Long-Term Portion of Derivative Instrument Liabilities		63,943
33	LongTermPortionOfDerivativeInstrumentLiabilitiesHedges Long-Term Portion of Derivative Instrument Liabilities - Hedges
34	AssetRetirementObligations Asset Retirement Obligations (230)
35	OtherNoncurrentLiabilities Total Other Noncurrent Liabilities (lines 26 through 34)		6,454,613	12,597,538
36	CurrentAndAccruedLiabilitiesAbstract CURRENT AND ACCRUED LIABILITIES
37	NotesPayable Notes Payable (231)
38	AccountsPayable Accounts Payable (232)		227,794,232	128,046,228
39	NotesPayableToAssociatedCompanies Notes Payable to Associated Companies (233)
40	AccountsPayableToAssociatedCompanies Accounts Payable to Associated Companies (234)
41	CustomerDeposits Customer Deposits (235)		376,070,994	238,081,267
42	TaxesAccrued Taxes Accrued (236)	262
43	InterestAccrued Interest Accrued (237)		251,548	236,182
44	DividendsDeclared Dividends Declared (238)
45	MaturedLongTermDebt Matured Long-Term Debt (239)
46	MaturedInterest Matured Interest (240)
47	TaxCollectionsPayable Tax Collections Payable (241)
48	MiscellaneousCurrentAndAccruedLiabilities Miscellaneous Current and Accrued Liabilities (242)		71,242,770	63,241,242
49	ObligationsUnderCapitalLeasesCurrent Obligations Under Capital Leases-Current (243)
50	DerivativesInstrumentLiabilities Derivative Instrument Liabilities (244)		63,943
51	LongTermPortionOfDerivativeInstrumentLiabilities (Less) Long-Term Portion of Derivative Instrument Liabilities		63,943
52	DerivativeInstrumentLiabilitiesHedges Derivative Instrument Liabilities - Hedges (245)			3,195,137
53	LongTermPortionOfDerivativeInstrumentLiabilitiesHedges (Less) Long-Term Portion of Derivative Instrument Liabilities-Hedges
54	CurrentAndAccruedLiabilities Total Current and Accrued Liabilities (lines 37 through 53)		675,359,544	432,800,056
55	DeferredCreditsAbstract DEFERRED CREDITS
56	CustomerAdvancesForConstruction Customer Advances for Construction (252)
57	AccumulatedDeferredInvestmentTaxCredits Accumulated Deferred Investment Tax Credits (255)	266
58	DeferredGainsFromDispositionOfUtilityPlant Deferred Gains from Disposition of Utility Plant (256)
59	OtherDeferredCredits Other Deferred Credits (253)	269	68,801,830	62,807,033
60	OtherRegulatoryLiabilities Other Regulatory Liabilities (254)	278	44,136,718	41,688,192
61	UnamortizedGainOnReacquiredDebt Unamortized Gain on Reaquired Debt (257)
62	AccumulatedDeferredIncomeTaxesAcceleratedAmortizationProperty Accum. Deferred Income Taxes-Accel. Amort.(281)	272
63	AccumulatedDeferredIncomeTaxesOtherProperty Accum. Deferred Income Taxes-Other Property (282)
64	AccumulatedDeferredIncomeTaxesOther Accum. Deferred Income Taxes-Other (283)
65	DeferredCredits Total Deferred Credits (lines 56 through 64)		112,938,548	104,495,225
66	LiabilitiesAndOtherCredits TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65)		877,328,333	628,775,968

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	189,313,059	182,972,743			189,313,059	182,972,743
3	OperatingExpensesAbstract Operating Expenses
4	OperationExpense Operation Expenses (401)	320	159,666,790	150,563,657			159,666,790	150,563,657
5	MaintenanceExpense Maintenance Expenses (402)	320	2,920,915	2,349,556			2,920,915	2,349,556
6	DepreciationExpense Depreciation Expense (403)	336	25,580,943	25,249,731			25,580,943	25,249,731
7	DepreciationExpenseForAssetRetirementCosts Depreciation Expense for Asset Retirement Costs (403.1)	336
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	5,973,931	5,560,771			5,973,931	5,560,771
15	IncomeTaxesOperatingIncome Income Taxes - Federal (409.1)	262
16	IncomeTaxesUtilityOperatingIncomeOther Income Taxes - Other (409.1)	262
17	ProvisionsForDeferredIncomeTaxesUtilityOperatingIncome Provision for Deferred Income Taxes (410.1)	234, 272
18	ProvisionForDeferredIncomeTaxesCreditOperatingIncome (Less) Provision for Deferred Income Taxes-Cr. (411.1)	234, 272
19	InvestmentTaxCreditAdjustments Investment Tax Credit Adj. - Net (411.4)	266
20	GainsFromDispositionOfPlant (Less) Gains from Disp. of Utility Plant (411.6)
21	LossesFromDispositionOfServiceCompanyPlant Losses from Disp. of Utility Plant (411.7)			100,021				100,021
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)
25	UtilityOperatingExpenses TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24)		194,142,579	183,823,736			194,142,579	183,823,736
27	NetUtilityOperatingIncome Net Util Oper Inc (Enter Tot line 2 less 25)		4,829,520	850,993			4,829,520	850,993
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)
32	CostsAndExpensesOfMerchandisingJobbingAndContractWork (Less) Costs and Exp. of Merchandising, Job. & Contract Work (416)
33	RevenuesFromNonutilityOperations Revenues From Nonutility Operations (417)
34	ExpensesOfNonutilityOperations (Less) Expenses of Nonutility Operations (417.1)
35	NonoperatingRentalIncome Nonoperating Rental Income (418)
36	EquityInEarningsOfSubsidiaryCompanies Equity in Earnings of Subsidiary Companies (418.1)	119
37	InterestAndDividendIncome Interest and Dividend Income (419)		1,047,205	348,330
38	AllowanceForOtherFundsUsedDuringConstruction Allowance for Other Funds Used During Construction (419.1)
39	MiscellaneousNonoperatingIncome Miscellaneous Nonoperating Income (421)
40	GainOnDispositionOfProperty Gain on Disposition of Property (421.1)
41	OtherIncome TOTAL Other Income (Enter Total of lines 31 thru 40)		1,047,205	348,330
42	OtherIncomeDeductionsAbstract Other Income Deductions
43	LossOnDispositionOfProperty Loss on Disposition of Property (421.2)
44	MiscellaneousAmortization Miscellaneous Amortization (425)
45	Donations Donations (426.1)			10,000
46	LifeInsurance Life Insurance (426.2)
47	Penalties Penalties (426.3)
48	ExpendituresForCertainCivicPoliticalAndRelatedActivities Exp. for Certain Civic, Political & Related Activities (426.4)		101,180	100,102
49	OtherDeductions Other Deductions (426.5)
50	OtherIncomeDeductions TOTAL Other Income Deductions (Total of lines 43 thru 49)		101,180	110,102
51	TaxesApplicableToOtherIncomeAndDeductionsAbstract Taxes Applic. to Other Income and Deductions
52	TaxesOtherThanIncomeTaxesOtherIncomeAndDeductions Taxes Other Than Income Taxes (408.2)	262
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)
60	NetOtherIncomeAndDeductions Net Other Income and Deductions (Total of lines 41, 50, 59)		946,025	238,228
61	InterestChargesAbstract Interest Charges
62	InterestOnLongTermDebt Interest on Long-Term Debt (427)		4,071,471	662,534
63	AmortizationOfDebtDiscountAndExpense Amort. of Debt Disc. and Expense (428)
64	AmortizationOfLossOnReacquiredDebt Amortization of Loss on Reaquired Debt (428.1)
65	AmortizationOfPremiumOnDebtCredit (Less) Amort. of Premium on Debt-Credit (429)
66	AmortizationOfGainOnReacquiredDebtCredit (Less) Amortization of Gain on Reaquired Debt-Credit (429.1)
67	InterestOnDebtToAssociatedCompanies Interest on Debt to Assoc. Companies (430)
68	OtherInterestExpense Other Interest Expense (431)		187,975	49,769
69	AllowanceForBorrowedFundsUsedDuringConstructionCredit (Less) Allowance for Borrowed Funds Used During Construction-Cr. (432)
70	NetInterestCharges Net Interest Charges (Total of lines 62 thru 69)		3,883,496	612,765
71	IncomeBeforeExtraordinaryItems Income Before Extraordinary Items (Total of lines 27, 60 and 70)
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)		0	0

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
2	ChangesAbstract Changes
3	AdjustmentsToRetainedEarningsAbstract Adjustments to Retained Earnings (Account 439)
4	AdjustmentsToRetainedEarningsCreditAbstract Adjustments to Retained Earnings Credit
9	AdjustmentsToRetainedEarningsCredit TOTAL Credits to Retained Earnings (Acct. 439)
10	AdjustmentsToRetainedEarningsDebitAbstract Adjustments to Retained Earnings Debit
15	AdjustmentsToRetainedEarningsDebit TOTAL Debits to Retained Earnings (Acct. 439)
16	BalanceTransferredFromIncome Balance Transferred from Income (Account 433 less Account 418.1)
17	AppropriationsOfRetainedEarningsAbstract Appropriations of Retained Earnings (Acct. 436)
22	AppropriationsOfRetainedEarnings TOTAL Appropriations of Retained Earnings (Acct. 436)
23	DividendsDeclaredPreferredStockAbstract Dividends Declared-Preferred Stock (Account 437)
29	DividendsDeclaredPreferredStock TOTAL Dividends Declared-Preferred Stock (Acct. 437)
30	DividendsDeclaredCommonStockAbstract Dividends Declared-Common Stock (Account 438)
36	DividendsDeclaredCommonStock TOTAL Dividends Declared-Common Stock (Acct. 438)
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)
39	AppropriatedRetainedEarningsAbstract APPROPRIATED RETAINED EARNINGS (Account 215)
45	AppropriatedRetainedEarnings TOTAL Appropriated Retained Earnings (Account 215)
	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)
48	RetainedEarnings TOTAL Retained Earnings (Acct. 215, 215.1, 216) (Total 38, 47) (216.1)
	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:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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)	0	0
3	NoncashChargesCreditsToIncomeAbstract Noncash Charges (Credits) to Income:
4	DepreciationAndDepletion Depreciation and Depletion	25,580,943	25,249,731
5	NoncashAdjustmentsToCashFlowsFromOperatingActivities Amortization of (Specify) (footnote details)	250,749,705	113,375,058
5.1	NoncashAdjustmentsToCashFlowsFromOperatingActivitiesDescription Amortization of Debt Issuance Costs	31,254	41,432
5.2	NoncashAdjustmentsToCashFlowsFromOperatingActivitiesDescription Marketable Securities Unrealized (Gain)/Loss	533,941	238,244
5.3	NoncashAdjustmentsToCashFlowsFromOperatingActivitiesDescription Net Change in Restricted Cash	251,314,900	113,178,246
5.4	NoncashAdjustmentsToCashFlowsFromOperatingActivitiesDescription
5.5	NoncashAdjustmentsToCashFlowsFromOperatingActivitiesDescription
5.6	NoncashAdjustmentsToCashFlowsFromOperatingActivitiesDescription
5.7	NoncashAdjustmentsToCashFlowsFromOperatingActivitiesDescription
5.8	NoncashAdjustmentsToCashFlowsFromOperatingActivitiesDescription
5.9	NoncashAdjustmentsToCashFlowsFromOperatingActivitiesDescription
8	DeferredIncomeTaxesNet Deferred Income Taxes (Net)
9	InvestmentTaxCreditAdjustmentsNet Investment Tax Credit Adjustment (Net)
10	NetIncreaseDecreaseInReceivablesOperatingActivities Net (Increase) Decrease in Receivables	96,102,744	86,539,106
11	NetIncreaseDecreaseInInventoryOperatingActivities Net (Increase) Decrease in Inventory
12	NetIncreaseDecreaseInAllowancesInventoryOperatingActivities Net (Increase) Decrease in Allowances Inventory
13	NetIncreaseDecreaseInPayablesAndAccruedExpensesOperatingActivities Net Increase (Decrease) in Payables and Accrued Expenses	5,524,222	1,450,093
14	NetIncreaseDecreaseInOtherRegulatoryAssetsOperatingActivities Net (Increase) Decrease in Other Regulatory Assets	3,904,558	6,534,329
15	NetIncreaseDecreaseInOtherRegulatoryLiabilitiesOperatingActivities Net Increase (Decrease) in Other Regulatory Liabilities	2,445,192	7,337,053
16	AllowanceForOtherFundsUsedDuringConstructionOperatingActivities (Less) Allowance for Other Funds Used During Construction
17	UndistributedEarningsFromSubsidiaryCompaniesOperatingActivities (Less) Undistributed Earnings from Subsidiary Companies
18	OtherAdjustmentsToCashFlowsFromOperatingActivities Other (provide details in footnote):	132,822,941	21,894,007
18.1	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription Change in Prepaid	682,048	1,053,693
18.2	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription Change in Other Assets	4,752,741	894,059
18.3	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription Interest Rate Swaps Unrealized (Gain)Loss	6,678,931	3,407,913
18.4	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription Net (Increase)Decrease in MP Security Deposits	137,989,727	4,165,611
18.5	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription Net (Increase)Decrease in MP Prepayments	2,014,500	14,670,207
18.6	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription Net (Increase)Decrease in Other Liabilities	3,568,338	14,956,958
18.7	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription
18.8	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription
18.9	OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription
22	NetCashFlowFromOperatingActivities Net Cash Provided by (Used in) Operating Activities (Total of Lines 2 thru 21)	15,630,895	35,629,261
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)
27	GrossAdditionsToNuclearFuelInvestingActivities Gross Additions to Nuclear Fuel
28	GrossAdditionsToCommonUtilityPlantInvestingActivities Gross Additions to Common Utility Plant
29	GrossAdditionsToNonutilityPlantInvestingActivities Gross Additions to Nonutility Plant	21,794,761	15,796,269
30	AllowanceForOtherFundsUsedDuringConstructionInvestingActivities (Less) Allowance for Other Funds Used During Construction
31	OtherConstructionAndAcquisitionOfPlantInvestmentActivities Other (provide details in footnote):
34	CashOutflowsForPlant Cash Outflows for Plant (Total of lines 26 thru 33)	21,794,761	15,796,269
36	AcquisitionOfOtherNoncurrentAssets Acquisition of Other Noncurrent Assets (d)
37	ProceedsFromDisposalOfNoncurrentAssets Proceeds from Disposal of Noncurrent Assets (d)	0	220,047
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):
57	CashFlowsProvidedFromUsedInInvestmentActivities Net Cash Provided by (Used in) Investing Activities (Total of lines 34 thru 55)	21,794,761	15,576,222
59	CashFlowsFromFinancingActivitiesAbstract Cash Flows from Financing Activities:
60	ProceedsFromIssuanceAbstract Proceeds from Issuance of:
61	ProceedsFromIssuanceOfLongTermDebtFinancingActivities Long-Term Debt (b)	32,000,000	28,400,000
62	ProceedsFromIssuanceOfPreferredStockFinancingActivities Preferred Stock
63	ProceedsFromIssuanceOfCommonStockFinancingActivities Common Stock
64	OtherAdjustmentsToCashFlowsFromFinancingActivities Other (provide details in footnote):
66	NetIncreaseInShortTermDebt Net Increase in Short-Term Debt (c)		10,000,000
67	OtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities Other (provide details in footnote):
70	CashProvidedByOutsideSources Cash Provided by Outside Sources (Total 61 thru 69)	32,000,000	38,400,000
72	PaymentsForRetirementAbstract Payments for Retirement of:
73	PaymentsForRetirementOfLongTermDebtFinancingActivities Long-term Debt (b)	28,307,521	44,659,938
74	PaymentsForRetirementOfPreferredStockFinancingActivities Preferred Stock
75	PaymentsForRetirementOfCommonStockFinancingActivities Common Stock
76	OtherRetirementsOfBalancesImpactingCashFlowsFromFinancingActivities Other (provide details in footnote):
78	NetDecreaseInShortTermDebt Net Decrease in Short-Term Debt (c)		10,000,000
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)	3,692,479	16,259,938
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)	2,471,387	3,793,100
88	CashAndCashEquivalents Cash and Cash Equivalents at Beginning of Period	52,428,301	48,635,201
90	CashAndCashEquivalents Cash and Cash Equivalents at End of Period	49,956,914	52,428,301

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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) Summary of Significant Accounting Policies

(a) Business Description

The New York Independent System Operator, Inc. (NYISO) was formed in April 1997 and commenced operations on December 1, 1999. NYISO is incorporated in the state of New York as a not‑for‑profit organization. NYISO assumed the responsibilities of its predecessor, the New York Power Pool (NYPP), which had coordinated the reliability of New York State’s electric power grid for more than 30 years. The NYISO operates under tariffs and agreements regulated by the Federal Energy Regulatory Commission (FERC). NYISO monitors a network of 11,000 circuit miles of high‑voltage transmission lines and serves approximately 400 market participants.

NYISO, in collaboration with its stakeholders, serves the public interest and provides benefit to consumers by maintaining and enhancing regional reliability, operating open, fair and competitive wholesale electricity markets, planning the power system for the future, and providing factual information to policy makers, stakeholders and investors in the power system. The NYISO facilitates fair and open competition in the wholesale electricity markets in which electricity and related services are purchased and sold on the basis of competitive bidding. Billing invoices are issued by NYISO to each market participant to settle transactions occurring in the NYISO markets.

NYISO is governed by an independent board of directors, as well as a committee structure consisting of market participant representatives. In addition to FERC oversight, NYISO is also subject to regulation in certain aspects by the New York State Department of Public Service Commission.

(b) Basis of Accounting and Presentation

The New York Independent System Operator (NYISO) must comply with the rules, regulations, and Uniform System of Accounts (USOA) prescribed by the Federal Energy Regulatory Commission (FERC). The financial statements of NYISO presented herein are prepared in accordance with the accounting requirements of the FERC as set forth in its USOA and published releases, which is a comprehensive basis of accounting other than principles generally accepted in the United States of America (GAAP). The primary differences between the FERC accounting requirements and GAAP are that long-term debt maturing within one year is shown as current liabilities under GAAP but not for FERC purposes, prepaid expenses are shown under current and non-current assets under GAAP but not for FERC, and interconnection study revenues are netted with expense for FERC reporting.

The preparation of financial statements in conformity with U.S. generally accepted accounting principles 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. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include the useful lives of fixed assets, recoverability of regulatory assets, the valuation of derivative instruments, and assumptions utilized in the accounting for employee benefit obligations such as discount rates, return on assets, fair value of investments and other contingencies.

The notes below are consistent with the Company's GAAP basis financial statements as of and for the years ended December 31, 2022 and 2021. The disclosures contain information in accordance with GAAP reporting requirements. As such, due to differences between FERC and GAAP reporting requirements, certain amounts disclosed in the notes may not agree to balances in the FERC financial statements.

(c) Regulatory Accounting

NYISO’s financial statements are prepared in accordance with generally accepted accounting principles for rate‑regulated entities. As such, regulators may permit specific incurred costs, typically treated as expenses by unregulated entities, to be deferred and expensed in future periods when it is probable that such costs will be recovered in customer rates. Incurred costs are deferred as regulatory assets when NYISO concludes that it is probable future revenues will be provided to permit recovery of the previously incurred cost. A regulatory liability is recorded when amounts that have been recorded by NYISO are likely to be refunded to customers through the rate‑setting process.

(d) Revenue Recognition

Settlements of market participants’ energy transactions are not reflected in NYISO’s Statements of Activities since they do not represent revenues or expenses of NYISO, as NYISO acts solely as an intermediary in the settlement process. In this role, NYISO receives and disburses funds from and to market participants for each settlement period.

Effective July 1, 2012, NYISO’s two FERC‑approved tariffs, the Open Access Transmission Tariff (OATT) and the Market Administration and Control Area Services Tariff (Services Tariff), were amended to clarify NYISO’s role as the single counterparty to market participant transactions in the NYISO markets. For all market participant transactions in the NYISO markets, flash title passes through NYISO immediately prior to passing to the ultimate buyer and seller of the product. This arrangement reinforces NYISO’s authority to continue to net a market participant’s offsetting financial positions in NYISO markets for credit and billing purposes; provides clarity in NYISO’s legal standing to pursue collection from a bankrupt market participant; and, also complies with the FERC directives on credit policy requirements for competitive wholesale electricity markets.

NYISO’s tariffs allow recovery of NYISO’s capital requirements, operating expenses and debt service costs through a surcharge assessed to market participants. The revenue from this surcharge, Rate Schedule 1, is earned when energy is scheduled and dispatched. Market participants are then billed for such charges in the subsequent settlement period’s invoice.

NYISO’s Rate Schedule 1 includes a timing mechanism that effectively meets the requirements of an alternative revenue program set forth in FASB ASC Topic 980, Regulated Operations, Subtopic 602, Revenue Recognition. Accordingly, revenue is recognized for net financing obligations and capital costs incurred during the reporting period, funding for pension and postretirement benefits, and other rate schedule adjustments, as appropriate, based on the revenue requirement formula in the tariffs.

NYISO also recognizes revenue and an offsetting expense for the annual FERC Assessment Fee (the Assessment Fee). The FERC generally invoices transmission providers in June of each year and payment is due in August. NYISO bills the Assessment Fee based on an estimated rate per megawatt hour applied to each individual transmission customer’s actual megawatt hours of transmission usage for the month. Once the FERC invoice is received, NYISO calculates a true up and recovers (or refunds) this true up amount over a six month period following receipt of the invoice. NYISO recognizes the revenue and an offsetting expense each month as the Assessment Fee is billed.

Revenues recorded as planning studies revenues arise from billing and collection services in the study service agreement process performed by NYISO. These revenues are offset by the corresponding study expenses, recorded in operating expenses, which were incurred in performing such studies. A portion of the deposits related to planning studies are nonrefundable and recorded as revenue when received.

(e) Cash and Cash Equivalents

NYISO considers short‑term marketable securities with original maturities of three months or less to be cash equivalents. The cash equivalents at December 31, 2022 and 2021 were held in money market accounts invested primarily in short‑term U.S. government obligations. NYISO’s cash and cash equivalents consist primarily of funds accumulated for the working capital reserve, for general operating purposes, and amounts for funding certain employee benefit plans.

(f) Restricted Cash

Restricted cash consists primarily of market participant security deposits held in escrow accounts, amounts prepaid by market participants in advance of settlement billing dates, amounts collected on settlement invoices, amounts collected for Transmission Congestion Contract (TCC) auctions, amounts deposited for planning studies, amounts collected for the estimated annual FERC fee and amounts collected for voltage support services. Market participant security deposits are invested at the market participant’s choice in taxable money market funds.

The following table details the ending balances for Cash, Cash Equivalents and Restricted Cash amounts as reported on the Statements of Cash Flows:

		2022	2021
Cash and cash equivalents	$	49,956,914	52,428,301
Restricted cash		686,855,825	435,540,925
Cash, cash equivalents and restricted cash end of year	$	736,812,739	487,969,226

(g) Property and Equipment

Property and equipment are recorded at cost. NYISO capitalizes property and equipment additions in excess of $5,000 with a useful life greater than one year. Depreciation is computed on the straight‑line method over the assets’ estimated useful lives of three to five years, except for building and building improvements, which are depreciated on a straight‑line basis over 20 years. When assets are retired or otherwise disposed of, the cost and related depreciation are removed, and any resulting gain or loss is reflected in expense for the period. Repairs and maintenance costs are charged to expense when incurred.

The NYISO capitalizes the cost of payroll and payroll-related costs, third-party consulting fees, overhead and interest incurred in the direct development or enhancement of solutions as internal-use software. Development costs incurred during the preliminary project stage and costs incurred for requirements gathering, data conversion activities, training, maintenance and minor enhancements are expensed as incurred. Development costs incurred for the coding, configuration, interfacing, automation and testing of new functionality after the preliminary project stage is complete are capitalized. Capitalized software costs are amortized on a straight-line basis over three years, based on the nature and estimated useful life of the applicable asset. Amortization of capitalized software costs is included in depreciation and amortization expense within the Statements of Activities.

Long‑lived assets are recorded at cost and are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amounts of the assets may not be recoverable. Management is not aware of any events or changes in circumstances that would necessitate a review of any long‑lived assets as of the years ended December 31, 2022 and 2021.

(h) Working Capital Reserve

In order to maintain the liquidity and stability of NYISO’s markets, NYISO has accumulated a working capital reserve through amounts charged to market participants under the Rate Schedule 1. Any change to NYISO’s working capital needs would be billed to market participants in future Rate Schedule 1 charges. Market participants are entitled to interest on their principal contributions to the working capital reserve. Each market participant is allocated interest based on the respective ratio share of each market participant’s principal contributions to the total working capital reserve. Accumulated interest on the working capital reserve is distributed annually to market participants.

(i) Market Participant Prepayments

To reduce certain energy and ancillary services credit requirements, Market Participants may choose to prepay to the NYISO, in advance of settlement billing dates, their energy and ancillary services financial obligations. Moreover, certain market participants choose to make advance payments to the NYISO to be applied to future settlement invoices. Market participant prepayments are presented within restricted cash and current liabilities on the accompanying Statements of Financial Position.

(j) Deferred Revenue

Advance payments from developers for planning studies and governance participation fees are reflected as deferred revenue.

Planning study revenue is recognized as earned when costs are incurred and billed to developers to complete such studies. Fees for participation in NYISO’s governance process are billed to market participants in advance of the year for which they apply and are amortized over the related governance period. All such unamortized amounts are included in deferred revenue.

(k) Income Taxes

NYISO has been recognized by the Internal Revenue Service as an organization described in Internal Revenue Code (The Code) Section 501(c)(3) and is generally exempt from income taxes under Section 501(a) of the Code. During the calendar years 2022 and 2021, no material unrelated business taxable income was generated by NYISO, and therefore no disclosure is made for federal or state income taxes.

The NYISO has determined prior to recording any benefit in the financial statements that it is more likely than not that the tax position will be sustained upon examination by the appropriate taxing authorities, as required by the Accounting for Uncertainty in Income Taxes Topic within FASB ASC 740, Income Taxes. A tax position is measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement.

(l) Fair Value

NYISO utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. Fair value is determined based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between the observable and unobservable inputs, which are categorized in one of the following levels:

Level 1:
Quoted or published prices (unadjusted) in active markets for identical assets as of the measurement date. An active market is one in which transactions occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Market price data is generally obtained from exchanges or dealer markets.

Level 2:
Pricing inputs from other than Level 1 that are observable, either directly or indirectly, such as quoted or published prices for similar assets; quoted or published prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the same term of assets. Inputs are obtained from various sources including market participants, dealers and brokers.

Level 3:
Pricing inputs are unobservable and include little, if any, market activity for the investments.

The level in the fair value hierarchy within which a fair value measurement in its entirety falls is based on the lowest‑level input that is available for that particular financial instrument.

NYISO’s financial instruments consist primarily of cash and cash equivalents, restricted cash, marketable securities, accounts receivable, prepaid expenses, accounts payable and accrued expenses, short‑term and long‑term debt, and benefit plan assets such that carrying value approximates fair value. The fair value of derivative instruments and benefit plan assets is discussed in notes 7 and 8, respectively.

(m)
Pension and Other Postretirement Benefit Plans

NYISO has a defined benefit pension plan covering certain employees upon their retirement. Effective December 1, 2009, NYISO adopted changes to its pension plan to end the accrual of future benefits for most employees and replaced this benefit with equivalent contributions to employee 401(k) plan accounts after December 1, 2009. NYISO also sponsors a defined postretirement benefit medical plan for retired employees and their dependents. NYISO records annual amounts relating to its pension and postretirement plans based on calculations that incorporate various actuarial and related assumptions, including discount rates, mortality, assumed rates of return, turnover rates, and healthcare costs and trend rates. These actuarial and related assumptions are reviewed on an annual basis and modifications are made to the assumptions based on current rates and trends. The effect of modifications made to those assumptions are reasonable based on actual experience and market conditions.

The net periodic costs are recognized with respect to participants eligible for benefits in the pension and postretirement plans. Unamortized amounts expected to be recognized in rates in future years are recorded as a regulatory asset or liability.

(n) Concentration of Credit Risk

Financial instruments that subject NYISO to credit risk consist primarily of market settlement invoices and Rate Schedule 1 revenue due from market participants. As provided in the OATT and Services Tariff, NYISO reviews the creditworthiness of market participants, who are required to either

maintain certain financial statement criteria and/or approved credit ratings;
to post with NYISO specified financial security in an amount sufficient to cover their outstanding liability to NYISO; or
to prepay their obligations in advance of settlement billing dates.

NYISO’s tariffs establish specific periods for the adjustment of settlement invoices and for market participant challenges to amounts billed for a particular service period. The first settlement invoice issued for a given month occurs on the fifth business day of the following month. Adjustments may occur and be included on the four-month re-settlement invoice. Market Participants have a five-month period from the initial invoice to review and challenge their settlements from these invoices. The NYISO posts an advisory Final Bill Close-out within two months of the review and challenge period. Market Participants then have approximately one month to review the advisory Final Bill Close-out invoice. The Final Bill Close-out invoice is issued eight months from the initial invoice service period.

As a result, NYISO is exposed to credit risk until all settlement adjustments and final invoices for each service period are finalized and liquidated. As of December 31, 2022, the adjustments and true‑ups of all settlement invoices through March 2021 were completed. However, in the event of a market participant default and bad debt loss, Rate Schedule 1 of the OATT allows NYISO to recover bad debt losses from all remaining market participants on future invoices.

(o) Derivative Instruments

NYISO recognizes all derivative instruments as either assets or liabilities in the Statement of Financial Position at their respective fair value. The fair values of NYISO’s derivative instruments are quoted by external sources. The changes in the fair value of these derivatives are recorded as a change in fair value of interest rate swaps in the Statement of Activities. Due to NYISO’s regulated rates, any changes in fair value of these derivative instruments are recorded as either a Regulatory Asset or Regulatory Liability, as appropriate, and ultimately deferred for recognition due to regulatory recovery of interest costs. Payments on these derivative instruments are recorded and classified as interest expense.

NYISO uses derivative instruments to hedge the effects of fluctuations in interest rates. NYISO is exposed to credit loss in the event of nonperformance by the commercial banks under the interest rate swap agreements. The credit risk related to hedge agreements is limited to the cost to NYISO to replace the aforementioned hedge arrangements with like instruments. NYISO monitors the credit standing of the counterparties and anticipates that the counterparties will be able to fully satisfy their obligations under the hedge arrangements.

The fair value of NYISO’s interest rate swaps are determined using pricing models developed based on the LIBOR swap rate and other observable market data (Level 2 inputs).

(p) Debt Issuance Costs

Debt issuance costs are included as a direct deduction to the corresponding debt liability and have been deferred. Debt issuance costs are amortized using the effective interest method over the period of the outstanding debt obligation.

(q) Leases

The Company determines whether an arrangement is a lease at the inception of the arrangement based on the terms and conditions in the contract. A contract contains a lease if there is an identified asset and the Company has the right to control the asset.

In the Statements of Activities, lease expense for operating lease payments is recognized on a straight-line basis over the lease term

(r) Accounting Pronouncements Recently Adopted

In June 2020, FASB issued ASU 2020-05, Revenue from Contracts with Customs (Topic 606) and Leases (Topic 842). Topic 842classifies accounting for operating leases on the balance sheet.The NYISO adopted FASB ASU 2020-05 in 2022 and the effect on the balance sheet is $14,932 recorded in Other Current Assets, with a corresponding liability in Other Current Liabilities. Topic 606 was previously adopted.

(2) Accounts Receivable

NYISO’s accounts receivable at December 31, 2022 and 2021 consisted of the following:

				2022	2021
Billed:
	Miscellaneous billed receivables		$	681,867	528,487
	Past-due settlement invoices			—	10,300
				681,867	538,787
Unbilled:
	Rate Schedule 1 revenue for December			4,338,013	3,608,392
	Miscellaneous unbilled receivables			3,563,362	916,919
				7,901,375	4,525,311
		Total	$	8,583,243	5,064,098

Miscellaneous billed and unbilled receivables are for planning study services provided by the NYISO in accordance with the NYISO OATT. These revenues offset the corresponding planning study expenses, which are incurred in performing such studies.

NYISO recovers its Rate Schedule 1 revenue in the invoice following the period of service. Therefore, a portion of unbilled Rate Schedule 1 revenues for December are billed and recovered in January of the subsequent year.

(3) Regulatory Assets and Liabilities

At December 31, 2022 and 2021, regulatory assets and liabilities consisted of the following:

				2022	2021
Regulatory assets:
	Funding for pension benefits		$	9,416,351	10,617,703
	Funding for postretirement deferred charges			11,009,617	10,517,686
	Derivative contracts			—	3,195,137
		Total regulatory assets		20,425,968	24,330,526
Less current portion				—	—
		Noncurrent regulatory assets	$	20,425,968	24,330,526
Regulatory liabilities
	Net Financing and Capital rate timing		$	12,745,198	20,223,861
	Rate Schedule 1 transactional volume overcollections			7,387,926	7,944,350
	Funding for pension deferred charges			7,364,971	4,767,331
	Funding for postretirement benefits			6,507,657	3,607,850
	Voltage support service (reactive power) market			1,033,300	2,341,828
	Derivative Contracts			3,483,794	—
	Rate Schedule 1 underspending			5,613,872	2,802,973
		Total regulatory liabilities		44,136,718	41,688,193
Less current portion				(14,035,098)	(13,089,151)
		Noncurrent regulatory liabilities	$	30,101,620	28,599,042

(a) Funding for Pension and Postretirement Benefits

The pension and postretirement funding regulatory assets and liabilities reflect the unrecognized pension and postretirement benefit costs that under GAAP for rate‑regulated entities are recorded as deferred noncurrent regulatory assets or liabilities. These amounts are expected to be included in future rates.

(b) Funding for Deferred Charges

The NYISO recovers its annual employer cash contributions for both the pension and postretirement benefit plans via Rate Schedule 1. The amounts in funding for deferred charges represents the pension and postretirement benefit costs net of cash contributions.

(c) Rate Schedule
1 Underspending

To the extent that NYISO’s spending does not exceed the annual Rate Schedule 1 revenue requirement, a regulatory liability is established for the underspending amount.

(d) Rate Schedule
1 Transactional Volume Collections

NYISO recovers its costs through a surcharge assessed to market participants via Rate Schedule 1 of the OATT and Services Tariff. To the extent that transactional volumes billed under Rate Schedule 1 fall short of the amount expected when the Rate Schedule 1 surcharge is established, NYISO reflects a regulatory asset for the undercollection amounts. To the extent that transactional volumes billed under Rate Schedule 1 exceed the amount expected when the Rate Schedule 1 surcharge is established, NYISO reflects a regulatory liability for the overcollection amounts.

(e) Voltage Support Service

In order to maintain acceptable transmission voltages on the New York State transmission system, certain market participants within the New York Control Area produce or absorb voltage support service (reactive power). Payments to market participants supplying voltage support service and recoveries from other market participants are assessed via Rate Schedule 2 of the OATT and Services Tariff. Differences between the timing of recoveries and payments for voltage support service that result in undercollections or overcollections are reflected as regulatory assets or liabilities.

(f) Derivative Contracts

NYISO’s Rate Schedule 1 tariff does not include the fair value of derivative contracts. Any changes in fair value of these derivative instruments are ultimately deferred for recognition due to regulatory recovery of interest costs. Future payments on these derivative instruments are recorded and classified as interest expense.

(g) Net Financing and Capital Rate Timing

NYISO’s Rate Schedule 1 includes a timing mechanism for net financing obligations and capital costs incurred during the reporting period based on the revenue requirement formula in the tariffs. In connection with this rate-making mechanism these amounts are expected to be included in future rates.

(4) Property and Equipment

As of December 31, 2022 and 2021, property and equipment consisted of the following:

			2022	2021
Software developed for internal use		$	232,154,606	226,808,066
Building, building improvements, and leasehold improvements			107,292,278	106,946,904
Computer hardware and software			61,992,564	56,870,741
Machinery and equipment			8,436,876	8,431,452
Land and land improvements			3,361,818	3,361,818
Furniture and fixtures			2,440,022	2,440,022
			415,678,164	404,859,003
Accumulated depreciation			(347,244,336)	(321,663,392)
	Property and equipment, net		68,433,828	83,195,611
Work in progress			26,886,998	15,911,398
	Total Property and equipment, net	$	95,320,826	99,107,009

Property and equipment includes interest of $150,534 and $106,338, capitalized during 2022 and 2021, respectively. Total capitalized labor for the years ended December 31, 2022 and 2021 was $6,886,850 and $4,995,015, respectively.

Depreciation expense for the years ended December 31, 2022 and 2021 was $25,580,943 and $25,249,731, respectively.

Costs represented in Work in progress primarily include the Distributed Energy Resources Participation Model, the Block Storage refresh upgrade, and Building Management System replacement projects.

(5) Revolving Credit Facility

On December 14, 2018 NYISO entered into a $30.0 million Revolving Credit Facility with an effective date of January 1, 2019 through December 31, 2023. The proceeds from this Revolving Credit Facility are to be used for working capital purposes. Interest on borrowings under this Revolving Credit Facility is based on NYISO’s option of varying rates of interest tied to either the prime rate or the London Interbank Offered Rate (LIBOR). On May 15, 2020, NYISO exercised the Accordion Feature of the Revolving Credit Facility and increased the amount to $50.0 million. On October 18, 2022, the Revolving Credit Facility was amended, removing the use of LIBOR and replacing it with the Secured Overnight Funds Rate (SOFR) as the reference point for interest rates.

At December 31, 2022 and 2021, there were no amounts outstanding on the Revolving Credit Facility. During 2022 $10.0 million in borrowings were made under the Revolving Credit Facility, at an average interest rate of 2.495%. During 2021 $10.0 million in borrowings were made under the Revolving Credit Facility, at an average interest rate of 0.814%.

(6) Long‑Term Debt

At December 31, 2022, the following amounts were outstanding on NYISO’s long‑term debt:

				2019-2023			2012
				Budget			Infrastructure
				facility loan	Mortgage	Renovations	loan
				(i)	(ii)	(ii)	(iii)	Total
Total outstanding:
	Maturities		$	53,966,667	2,896,355	3,113,201	22,599,405	82,575,628
	Unamortized debt issuance costs			(57,394)	(2,928)	(3,290)	(100,658)	(164,270)
		Total debt, net	$	53,909,273	2,893,427	3,109,911	22,498,747	82,411,358
Current portion:
	Maturities		$	23,166,667	1,033,525	693,710	2,646,316	27,540,218
	Less unamortized debt inssuance costs			(17,456)	(1,133)	(823)	(11,842)	(31,254)
		Total current portion	$	23,149,211	1,032,392	692,887	2,634,474	27,508,964
Long term portion:
Maturities			$	30,800,000	1,862,830	2,419,491	19,953,089	55,035,410
Less unamortized debt issuance costs				(39,938)	(1,795)	(2,467)	(88,816)	(133,016)
		Total long term portion	$	30,760,062	1,861,035	2,417,024	19,864,273	54,902,394

At December 31, 2021, the following amounts were outstanding on NYISO’s long‑term debt:

				2019-2023			2012
				Budget			Infrastructure
				facility loan	Mortgage	Renovations	loan
				(i)	(ii)	(ii)	(iii)	Total
Total outstanding:
	Maturities		$	46,000,000	3,871,094	3,766,333	25,245,721	78,883,148
	Unamortized debt issuance costs			(74,849)	(4,061)	(4,113)	(112,500)	(195,523)
		Total debt, net	$	45,925,151	3,867,033	3,762,220	25,133,221	78,687,625
Current portion:
	Maturities		$	18,333,333	974,739	653,132	2,646,316	22,607,520
	Less unamortized debt issuance costs			(17,456)	(1,133)	(823)	(11,842)	(31,254)
		Total current portion	$	18,315,877	973,606	652,309	2,634,474	22,576,266
Long term portion:
Maturities			$	27,666,667	2,896,355	3,113,201	22,599,405	56,275,628
Less unamortized debt issuance costs				(57,393)	(2,928)	(3,290)	(100,658)	(164,269)
		Total long term portion	$	27,609,274	2,893,427	3,109,911	22,498,747	56,111,359

(i)
On December 14, 2018, NYISO entered into a $90.0 million Revolving Term Loan Credit Facility (2019-2023 Budget Facility) with an effective date of January 1, 2019 through December 31, 2023. The proceeds from this Term Loan Credit Facility are to be used for capital purchases and significant projects during 2019-2023. Interest on borrowings under this Term Loan Credit Facility is based on NYISO’s option of varying rates of interest tied to either the prime rate or LIBOR plus 67.5 basis points.

On October 18, 2022, the Revolving Credit Facility was amended, replacing the use of LIBOR with SOFR as the reference point for interest rates.

The 2019‑2023 Budget Facility allows for a maximum of $140.0 million to be drawn over the five-year period, with no more than $90.0 million outstanding at any time. Under the revolving structure, loan amortization in proceeding years restores funds availability sufficient to cover draws totaling $140.0 million through 2023. NYISO must convert each year’s annual borrowings to term loans, with the principal and interest payments payable over three years.

As of December 31, 2022 and 2021, the loan details on the 2019‑2023 Budget Facility consisted of the following:

Draw year			2019		2020		2021		2022
Draw amount		$	26,000,000	$	26,600,000	$	28,400,000	$	32,000,000
Converted to term loan			January 2020		January 2021		January 2022		January 2023
Term period			36 months		36 months		36 months		36 months
Maturity date			12/1/2022		12/1/2023		12/1/2024		12/1/2025
As of 12/31/22
	Outstanding balance at fixed interest rate	$	—	$	2,585,547	$	16,138,357	$	27,276,096
	Fixed interest rate		N/A		2.900%		2.900%		2.900%
	Outstanding balance at variable interest rate	$	—		447,787	$	2,794,976	$	4,723,904
	Variable interest rate		N/A		4.913%		4.913%		4.913%
As of 12/31/21
	Outstanding balance at fixed interest rate	$	—	$	17,600,000	$	28,400,000	$	—
	Fixed interest rate		N/A		2.900%		2.900%		N/A
	Outstanding balance at variable interest rate	$	—		—		—	$	—
	Variable interest rate		N/A		0.774%		0.774%		N/A

(ii)
On July 8, 2005, NYISO entered into two financing agreements to purchase and renovate a 140,000‑square foot office building in Rensselaer, NY. The first agreement is a $14.7 million mortgage to finance the building purchase (Mortgage), and the second agreement represents a $10.0 million line of credit for renovations during an 18‑month period, beginning in July 2005 (Renovations Loan). Both agreements were secured by liens on the building and subsequent capitalized renovations. Interest on borrowings under both facilities is due monthly and was based on varying rates of interest tied to LIBOR plus 100 basis points.

Effective November 1, 2021, NYISO refinanced these two financing agreements. The first refinanced agreement is a $4.0 million mortgage for the building purchase (Mortgage), and the second agreement represents a $3.9 million loan for renovations (Renovations Loan). The liens related to the original agreements were released upon refinancing. Interest on borrowings under both facilities is due monthly and is based on varying rates of interest tied to LIBOR plus 67.5 basis points.

As of December 31, 2022 and 2021, the loan details on the Mortgage and Renovation Loans consisted of the following:

Loan			Mortgage	Renovation
Draw amount		$	4,027,498	3,871,294
Converted to term loan			November 2021	November 2021
Term period			3 Years 9 Months	5 Years 2 Months
Maturity date			8/1/2025	1/1/2027
As of 12/31/22
	Outstanding balance at fixed interest rate	$	2,896,355	3,113,201
	Fixed interest rate		5.465%	5.635%
As of 12/31/21
	Outstanding balance at fixed interest rate	$	3,871,094	3,766,333
	Fixed interest rate		5.465%	5.635%

(iii)
On July 18, 2012, NYISO entered into the 2012 Infrastructure Loan to renovate its facilities in Guilderland, NY and to perform construction at its facility in Rensselaer, NY. The agreement permitted borrowings of up to $45.0 million through July 18, 2014, at which point the full $45.0 million was converted to a term loan. The NYISO is required to make interest only payments for up to 24 months, followed by 17 years of principal and interest payments. Interest on borrowings under the 2012 Infrastructure Loan is due monthly and is based on varying rates of interest tied to LIBOR plus 225 basis points.

On January 31, 2022 the 2012 Infrastructure Loan was refinanced to modify the interest rate spread from 225 basis points to 175 basis points.

As of December 31, 2022 and 2021, the loan details on the 2012 Infrastructure Loan consisted of the following:

	December 31
	2022	2021
Outstanding balance at fixed interest rate	22,599,405	22,549,020
Fixed interest rate	3.649%	4.149%
Outstanding balance at variable interest rate	2,403,326	2,696,701
Variable interest rate	5.870%	2.349%

At December 31, 2022, scheduled maturities of NYISO’s long‑term debt was as follows:

		2019-2023			2012
		Budget			Infrastructure
		facility loan	Mortgage	Renovations	loan	Total
2023	$	23,166,668	1,033,526	693,710	2,646,316	27,540,220
2024		20,133,333	1,095,574	736,412	2,646,316	24,611,635
2025		10,666,666	767,255	782,563	2,646,316	14,862,800
2026		—	—	831,183	2,646,316	3,477,499
2027		—	—	69,333	2,646,316	2,715,649
Thereafter		—	—	—	9,367,825	9,367,825
	$	53,966,667	2,896,355	3,113,201	22,599,405	82,575,628

On March 5, 2021, the Financial Conduct Authority (“FCA”), the regulatory supervisor of USD LIBOR’s administrator (“IBA”), announced the future cessation or loss of representativeness of overnight/Spot Next, 1-month, 3-month, 6-month and 12-month USD LIBOR tenor settings. This is set to occur on the earliest of (i) July 1, 2023, (ii) the date that all Available Tenors of USD LIBOR have either permanently or indefinitely ceased to be provided by IBA or have been announced by the FCA pursuant to public statement or publication of information to be no longer representative and (iii) the Early Opt-in Effective Date.

(7) Derivatives and Hedging Activities

NYISO’s derivative instruments are economic hedges used to manage its exposure related to changes in interest rates related to long‑term debt. By using derivative instruments to hedge exposure to changes in interest rates, NYISO is exposed to credit and market risk. Credit risk is the failure of the counterparty to perform under the terms of the derivative contract. When the fair value of a derivative contract is positive, the counterparty owes the NYISO, which creates credit risk. When the fair value is negative, the NYISO owes the counterparty and, therefore, the NYISO is not exposed to the counterparty’s credit risk in those circumstances. NYISO minimizes counterparty credit risk in derivative instruments by entering into transactions with high‑quality counterparties. Market risk is the adverse effect on the value of a derivative instrument that results from a change in interest rates.

A summary of the derivative instruments notional amount, fair value, and gain (loss) are represented in the following table:

				Swap Notional	Swap Fair	Swap Fair
			Swap Notional	amount at	Value at	Value at
			amount at	December 31,	December 31,	December 31,		2022 Gain (loss)
Loan			inception	2022	2021	2022		on fair value
2019-2023 Budget Facility (iii)		$	115,000,000	46,000,000	(1,746,719)	1,999,728		3,746,447
2012 Infrastructure Loan (ii)			40,000,000	20,196,079	(715,381)	1,548,009		2,263,390
Mortgage (i)			4,027,498	2,896,355	(313,042)	(13,053)		299,989
Renovations (i)			3,871,294	3,113,201	(419,995)	(50,890)		369,105
	Total						$	6,678,931

(i)
In February 2005, NYISO entered into two interest rate swap agreements with a commercial bank to fix interest rate payments on the financing of a new office building purchase. The notional amount of debt on the swap agreement for the Mortgage was $14,708,750. NYISO paid a fixed interest rate of 5.79% on the outstanding principal amount of this financing on payments from August 2005 through October 2021. The notional amount of debt on the swap agreement for the Renovations Loan was $10,000,000, and NYISO paid a fixed interest rate of 5.96% on payments from January 2007 through October 2021.

In 2021, the NYISO refinanced the Mortgage and Renovation loans. The notional amount of debt on the swap agreement for the Mortgage was $4,027,498. NYISO pays a fixed interest rate of 5.465% on the outstanding principal amount of this financing on payments from November 2021 through August 2025. The notional amount of debt on the swap agreement for the Renovations Loan was $3,871,294, and NYISO pays a fixed interest rate of 5.635% on payments from November 2021 through January 2027. For the years ended December 31, 2022 and 2021, the fair value of these interest rate swap agreements was $(13,053) and (313,042) for the Mortgage and $(50,890) and (419,995) for the Renovations Loan, respectively, recorded in Other Noncurrent Liabilities. For the years ended December 31, 2022 and 2021 NYISO recorded a fair value gain of $669,094 and $460,064, respectively, related to these swap agreements.

(ii)
In July 2012, NYISO entered into an interest rate swap agreement with a commercial bank to fix interest rate payments on the 2012 Infrastructure Loan. The notional amount of debt on the swap agreements was $40,000,000. NYISO paid a fixed interest rate of 4.149% through January 2022. In January 2022 the agreement was amended and the NYISO pays a fixed interest rate of 3.649% from February 2022 through July 2031.

As of December 31, 2022 and 2021, the fair value of this interest rate swap agreement was $1,548,009 and $(715,381), respectively, recorded in Other Noncurrent Assets and Other Noncurrent Liabilities. For the years ended December 31, 2022 and 2021, NYISO recorded a fair value gain of $2,263,390 and $1,059,292, respectively, related to this swap agreement.

(iii)
In April 2019, NYISO entered into an interest rate swap agreement with a commercial bank to fix interest rate payments on the 2019 -2023 Budget Facility loan. The notional amount of the debt on the swap agreement was $115.0 million. NYISO pays a fixed interest rates of 2.9% through December 2026. As of December 31, 2022 and 2021, the fair value of this interest rate swap agreement was $1,999,728 and $(1,746,718), respectively, recorded in Other Noncurrent Assets and Other Noncurrent Liabilities. For the years ended December 31, 2022 and 2021 NYISO recorded a fair value gain of $ 3,746,447 and $1,828,078, respectively, related to this swap agreement.

The following table presents the carrying amounts and estimated fair values of NYISO’s interest rate swaps at December 31, 2022 and 2021:

			2022		2021
			Carrying		Carrying
			amount	Fair value	amount	Fair value
Financial assets:
	Interest rate swaps	$	3,547,737	3,547,737	—	—
Financial liabilities:
	Interest rate swaps		63,943	63,943	3,195,137	3,195,137

(8) Employee Benefit Plans

(a) Defined Benefit Pension and Postretirement Plans

NYISO has a defined benefit pension plan covering certain employees upon their retirement. Effective December 1, 2009, NYISO adopted changes to its pension plan to end the accrual of future benefits for most employees and replaced this benefit with equivalent contributions to employee 401(k) plan accounts after December 1, 2009. There were $2.6M and $0 in NYISO cash contributions made during 2022 and 2021, respectively, to the defined benefit pension plan.

NYISO sponsors a defined benefit postretirement plan to provide medical benefits for eligible retirees and their dependents. NYISO employees who retire on or after age 55 become eligible for these benefits provided they have been credited with at least ten years of NYISO service (5 years of NYISO service for those employees hired before January 1, 2005). The benefits are contributory based upon years of service, with NYISO paying up to 50% of costs for retired employees and up to 25% for their dependents (subject to specified dollar limits). Medical coverage becomes secondary upon Medicare eligibility.

Pursuant to resolutions adopted by NYISO’s Board of Directors, NYISO’s Retirement Board is responsible for administration of NYISO’s pension and postretirement plans, including recommending investment policy to the Board of Directors, and monitoring investment performance. The Retirement Board reports to NYISO’s Board of Directors and currently consists of NYISO’s Chief Financial Officer, Director of Human Resources, General Counsel, Controller and Assistant Treasurer and one Nonexecutive employee. The Retirement Board provides reports to the Commerce and Compensation Committee of the Board of Directors on at least an annual basis.

NYISO records the overfunded or underfunded position of a defined benefit pension and postretirement plan as an asset or liability, with any unrecognized prior service costs, transition obligations, or gains/losses reported as recoverable under FASB ASC Topic 980 and recorded as a regulatory asset or liability.

For payment of benefits under the postretirement plan, as noted above, the NYISO established a Voluntary Employee Benefit Association (VEBA) trust in January 2010. The assets held in the VEBA trust reduce the accumulated postretirement benefit obligation as reported on the NYISO’s Statements of Financial Position. The VEBA trust held assets of $5,683,676 and $6,947,551 as of December 31, 2022 and 2021, respectively. As noted in the following table, current obligations are assumed to be paid out of the trust assets, with the remaining unfunded obligation to be reflected as a noncurrent liability.

The schedules that follow show the benefit obligations, the plan assets, and the funded status as of December 31, 2022 and 2021, and the change in benefit obligations for NYISO’s pension and postretirement plans for the years ended December 31, 2022 and 2021.

							Pension Plan		Postretirement Plan
							2022	2021	2022	2021
Change in benefit obligation:
	Benefit obligation -
		beginning of year				$	30,795,089	33,241,538	13,857,387	14,235,127
	Service cost						—	—	755,999	847,431
	Interest cost						759,807	662,838	385,299	332,311
	Actuarial (gain)/loss						(4,672,016)	(1,293,505)	(4,637,020)	(1,468,671)
	Participant contributions						—	—	205,077	250,484
	Settlements						—	(872,867)	—	—
	Benefits paid						(1,388,725)	(942,915)	(381,106)	(339,295)
				Benefit obligation -
					end of year		25,494,155	30,795,089	10,185,636	13,857,387

Change in plan assets:
	Fair value of plan assets -
		beginning of year					25,107,387	26,041,730	6,947,551	6,163,838
	Actual return on plan assets						(2,578,315)	1,058,723	(1,072,623)	886,812
	Employer contributions						2,600,000	—	—	—
	Participant contributions						—	—	205,077	250,484
	Settlements						—	(872,867)	—	—
	Benefits paid						(1,388,725)	(942,915)	(381,106)	(339,295)
	Expenses paid						(134,902)	(177,284)	(15,223)	(14,288)
			Fair value of plan assets - end of year				23,605,445	25,107,387	5,683,676	6,947,551
				Funded Status		$	(1,888,710)	(5,687,702)	(4,501,960)	(6,909,836)

The NYISO has determined that the pension and post retirement net actuarial (gain) loss is probable of recovery through the Tariff and has recorded a regulatory asset related to the pension plan and related to the postretirement plan as of December 31, 2022 and 2021 in the accompanying Statements of Financial Position.

Amounts recognized in the 2022 and 2021 Statements of Financial Position consist of the following:

			Pension Plan		Postretirement Plan
			2022	2021	2022	2021
Net actuarial (gain)/loss
	recognized in regulatory
	assets (liabilities)	$	9,416,351	10,617,703	(6,507,657)	(3,607,850)
Projected benefit obligation			(25,494,155)	(30,795,089)	(10,185,636)	(13,857,387)
Accumulated benefit obligation			(25,494,155)	(30,795,089)	—	—
Fair value of assets			23,605,445	25,107,387	5,683,676	6,947,551
Unfunded projected benefit
	obligation	$	(1,888,710)	(5,687,702)	(4,501,960)	(6,909,836)

Net periodic pension expense and postretirement benefit costs include the following components:

				Pension Plan		Postretirement Plan
				2022	2021	2022	2021
Service cost			$	—	—	755,999	847,431
Interest cost				759,807	662,838	385,299	332,311
Expected return on plan assets				(1,056,253)	(1,054,246)	(433,435)	(385,332)
Amortization of unrecognized
	(gain)/loss			298,806	306,268	(215,932)	(95,963)
Amortization of unrecognized
	prior service cost			—	—	—	—
Realized (gain)/loss due to
	settlements			—	295,918	—	—
		Total	$	2,360	210,778	491,931	698,447

NYISO uses a December 31 measurement date for its pension and postretirement benefit plans.

During 2022, the lump-sum pension benefits paid during the year did not exceed the sum of service and interest cost components. In 2021, the sum of all lump‑sum pension benefits paid during the year exceeded the sum of the service and interest cost components of the Pension Plan net periodic benefit cost for the year, resulting in the recognition of a net settlement loss of $295,918 in 2021.

The following table as of December 31, 2022 and 2021 shows the assumptions used to calculate the pension and postretirement benefit obligations and net periodic cost or credit:

		Pension Plan		Postretirement Plan
		2022	2021	2022	2021
Benefit obligations:
	Discount rate	5.15%	2.50%	5.25%	2.90%
Net periodic cost or credit:
	Discount rate	2.50%	2.00%	2.90%	2.50%
	Expected return on plan assets	4.62%	4.55%	6.38%	6.38%

NYISO measured benefit obligations using the Pri‑2012 mortality tables and MP‑2021 mortality improvement scale in selecting mortality assumptions as of December 31, 2021 and December 31, 2022.

In 2021, the NYISO adopted the provisions of the American Rescue Plan Act of 2021 by electing to (i) implement the 15-year amortization provisions of the Act in plan year 2019, and (ii) adopt the new stabilized segment rates in the Act effective with the 2020 plan year. The result of the election is the plan’s funding balance was increased from $1,198,839 to $1,601,054.

In 2022, the assumed postretirement plan healthcare cost trend rates for participants pre-65 are 6.25% for 2023 to 2024 decreasing to 4.75% in 2029, and the participants post-65 are 6.75% going from 2023 to 2024 decreasing to 4.75% in 2031. In 2021, the assumed postretirement plan healthcare cost trend rates for participants pre-65 are 7.25% for 2022 to 2023 decreasing to 4.5% in 2033, and the participants post-65 are 5.5% going from 2022 to 2023 decreasing to 4.5% in 2026

The following is a gain/loss transaction reflected in the measurement of the benefit obligation for the pension plan, as of December 31, 2022:

The discount rate changed from 2.5% to 5.15%. This change had the impact of decreasing the projected benefit obligation by approximately $5.7 million.

The following are gains/loss transaction reflected in the measurement of the benefit obligation for the post retirement plan, as of December 31, 2022:

The discount rate changed from 2.9% to 5.25%. This change had the impact of decreasing benefit obligations by approximately $4.2 million.

The following benefit payments, which reflect expected future service, are expected to be paid:

		Pension	Postretirement
		plan	plan
2023	$	2,821,044	354,463
2024		2,892,393	423,779
2025		2,484,574	502,808
2026		3,019,952	595,316
2027-2031		10,752,051	4,921,105

NYISO’s expected rate of return on plan assets reflects anticipated returns on the pension and postretirement plans’ current and future assets. To determine this rate, NYISO considers historical returns for equity and debt securities, as well as current capital market conditions and projected future conditions. The long‑term investment objective for NYISO’s pension plan is to maximize the total return on plan assets while limiting risk, reflected in volatility of returns, to prudent levels. To that end, NYISO’s Retirement Board has appointed and regularly meets with an investment advisor to review asset performance, compliance with target asset allocation guidelines, and appropriate levels of asset diversification. NYISO’s investment advisor operates under written guidelines provided by NYISO, which cover such areas as investment objectives, performance measurement, permissible investments, investment restrictions, and communication and reporting requirements.

NYISO’s pension and postretirement plan investments are composed of mutual funds and commingled trust funds that are redeemable at net asset value (NAV) on a daily basis. Redemption of such investments generally requires 1 to 2 days’ notice prior to redemption.

The targeted allocation and actual investment mix of the pension plan’s assets are as follows at December 31:

		2022		2021
Asset category		Target	Actual	Target	Actual
Fixed income		70%	76%	70%	70%
International and emerging
	equities	15	11	15	14
Large cap equities		8	7	8	8
Mid cap equities		5	4	5	6
Small cap equities		2	2	2	2
		100%	100%	100%	100%

The actual rate of return for the pension plan’s assets as of December 31, 2022 and 2021 is as follows:

		Annual returns December 31
Asset category		2022	2021
Small cap equities		(9.3)%	29.9 %
Large cap equities		(18.6)	29.4
Mid cap equities		(18.0)	23.9
International and emerging equities		(22.7)	0.7
Fixed income		(6.5)	(0.7)
	Total portfolio weighted average	(9.6)%	3.6 %

The fair values of the pension plan assets at December 31, 2022 and 2021 are presented below:

					2022 Fair value
					Level 1	Level 2	Level 3	Total
Domestic investments:
	Equities:
		Small cap		$	520,992	—		520,992
		Mid cap			865,208	—	—	865,208
		Large cap			1,567,824	—	—	1,567,824
			Total		2,954,024	—	—	2,954,024
	Fixed income				—	17,981,447	—	17,981,447
			Total		—	17,981,447	—	17,981,447
International and
	emerging equities				2,712,860	—	—	2,712,860
			Total		2,712,860	—	—	2,712,860
Cash and cash equivalents					(42,887)	—	—	(42,887)
				$	5,623,998	17,981,447	—	23,605,445

					2021 Fair value
					Level 1	Level 2	Level 3	Total
Domestic investments:
	Equities:
		Small cap		$	618,945	—	—	618,945
		Mid cap			1,146,301	—	—	1,146,301
		Large cap			2,083,323	—	—	2,083,323
			Total		3,848,569	—	—	3,848,569
	Fixed income				—	17,691,303	—	17,691,303
			Total		—	17,691,303	—	17,691,303
International and
	emerging equities				3,606,768	—	—	3,606,768
			Total		3,606,768	—	—	3,606,768
Cash and cash equivalents					(39,253)	—	—	(39,253)
				$	7,416,084	17,691,303	—	25,107,387

The targeted allocation and actual investment mix of the VEBA Trust (postretirement) plan’s assets are as follows at December 31:

		2022		2021
		Target	Actual	Target	Actual
Domestic equities		50%	52%	50%	51%
Fixed income		35	34	35	35
International and emerging
	equities	15	14	15	14
		100%	100%	100%	100%

The actual rate of return for the VEBA Trust (postretirement) plan’s assets as of December 31, 2022 and 2021 is as follows:

		Annual returns December 31
Asset category		2022	2021
Domestic equities		(14.7)%	27.1 %
International and emerging equities		(21.4)	5.5
Fixed income		(14.8)	(1.1)
	Total portfolio weighted average	(15.5)%	10.9 %

The fair values of VEBA Trust (postretirement) plan’s assets at December 31, 2022 and 2021 are presented below:

			2022 Fair value
				Level 1	Level 2	Level 3	Total
Domestic equities			$	2,955,854	—	—	2,955,854
Fixed income				1,914,458	—	—	1,914,458
International and emerging
	equities			774,887	—	—	774,887
		Total		5,645,199	—	—	5,645,199
Cash and cash equivalents				38,476	—	—	38,476
			$	5,683,675	—	—	5,683,675


				2021 Fair value
				Level 1	Level 2	Level 3	Total
Domestic equities			$	3,543,695	—	—	3,543,695
Fixed income				2,299,491	—	—	2,299,491
International and emerging
	equities			1,005,824	—	—	1,005,824
		Total		6,849,010	—	—	6,849,010
Cash and cash equivalents				98,541	—	—	98,541
			$	6,947,551	—	—	6,947,551

(b) 401(k)
Plan

NYISO has a 401(k) Retirement and Savings Plan open to all non-temporary employees. This plan provides for employee contributions up to specified limits. NYISO matches 100% of the first 3% of employee contributions, and 50% of the next 2% of employee contributions. Beginning December 1, 2009, NYISO also contributes funds to employee 401(k) plan accounts equivalent to defined benefit accruals formerly earned in the pension plan.

Employees are immediately vested in NYISO’s matching contributions and become vested in other employer contributions after three years of credited service. The total NYISO contributions to the 401(k) plan were $7,541,564 and $6,899,082 for 2022 and 2021, respectively.

(c) Long‑Term Incentive Plan

NYISO’s Long Term Incentive Plan provides certain members of senior management with deferred compensation benefits. Benefits are based upon the achievement of three-year performance goals established by the Board of Directors, with participants becoming fully vested and distributions payable for these deferred amounts after the completion of the audited financial statements for the third year. Benefits are paid out in equal installments over three years following the end of the three-year cycle. Accrued Long Term Incentive Plan benefits included in Other Noncurrent Liabilities at December 31, 2022 and 2021 were $4,992,578 and $5,034,420, respectively. The short-term portion of such liability, included in Other Current Liabilities, at December 31, 2022 and 2021, was $2,517,210 and $3,136,302, respectively.

(d) 457(b)
Plan - Eligible Deferred Compensation Plan

NYISO’s 457(b) Plan provides for certain members of senior management to defer a portion of their current compensation and have it credited under a supplemental unfunded savings program. This Plan is intended to satisfy the requirements of an eligible deferred compensation plan maintained by NYISO as a nongovernment tax‑exempt entity under Code section 457(1)(B). Plan participants have the ability to invest these funds in the same investments offered by the NYISO 401(k) plan at their discretion. The investment balance at December 31, 2022 and 2021 was $2,931,463 and $3,090,453, respectively, recorded as marketable securities, and the corresponding deferred compensation liability is recorded in Accounts Payable and Accrued Expenses in the accompanying Statements of Financial Position.

(9) Other Commitments and Contingencies

On July 8, 2005, NYISO purchased an office building to relocate NYISO’s alternate control center and to consolidate employees located in leased facilities. In connection with the purchase, management entered into a Payment in Lieu of Taxes (PILOT) Agreement with the Rensselaer County Industrial Development Agency (RCIDA) to achieve certain benefits. Under the terms of this agreement, NYISO was required to make annual payments of approximately $195,000 for the first 10 years. Effective January 1, 2016, this PILOT Agreement was amended to add three additional parcels of land purchased in 2014 and 2015, and to extend the term of the PILOT an additional 10 years. Under the terms of the amendment, NYISO is required to make annual payments of approximately $309,000, over the next 3 years through 2025. The agreement is cancelable at the discretion of NYISO.

NYISO is routinely involved in regulatory actions. In the opinion of management, none of these matters will have a material adverse effect on the financial position, results of operations, or liquidity of NYISO.

(10) Deferred Revenue

Deferred revenue at December 31, 2022 and 2021 consisted of the following:

			2022	2021
Advance payments received on planning studies		$	45,521,591	41,533,816
Governance participation fees and other			481,505	488,983
	Total	$	46,003,096	42,022,799

(11) Liquidity and Working Capital Reserve

At December 31, 2022 and 2021, financial assets and liquidity resources available within one year for general expenditures, including operating expenses, scheduled principal payments on borrowings, and capital expenditures not financed with debt, include the cash and cash equivalents, accounts receivable and a revolving line of credit.

At December 31, 2022 and 2021, the liquidity consisted of the following:

			2022	2021
Cash		$	49,956,914	52,428,301
Restricted cash			686,855,825	435,540,925
Receivables			8,583,243	5,064,098
	Total	$	745,395,982	493,033,324

NYISO’s cash flows have variations during the year attributable to fluctuation in Rate Schedule 1 recoveries. To manage liquidity, NYISO operates with a balanced budget on a cash flow basis in accordance with policies approved by the Board of Directors. In addition to the liquidity resources stated above, NYISO also has a Working Capital Reserve available to offset temporary imbalances in cash flows and to ensure liquidity and stability of the markets administered by the NYISO.

At December 31, 2022 and 2021, the working capital reserve consisted of the following:

			2022	2021
Market participant contributions through Rate Schedule 1		$	33,000,000	33,000,000
Interest on market participant contributions			2,512,840	34,551
	Total	$	35,512,840	33,034,551

(12) Functional Classification of Expenses

NYISO’s primary mission is serve the public interest and provide benefits to consumers by maintaining and enhancing regional reliability; operating open, fair, and competitive wholesale electric markets; planning the power system for the future; and providing factual information to policy makers, stakeholders, and investors in the power system. NYISO’s departments are specifically designed to support these functions. Those departmental costs are deemed directly identifiable to program services as summarized in the tables below. Other departments that are solely for supporting NYISO, such as administrative and support, are categorized as management and general as summarized in the tables below. For any department that is providing both program services and management and general services, an analysis was performed to allocate the costs based on estimates of the time spent supporting program services or supporting management and general activities and are categorized accordingly.

Operating expenses presented by both natural and functional classifications are as follows for the years ended December 31, 2022 and 2021:

				Year ended December 31, 2022
				Program	Management &
				Services	General	Total
Compensation and related benefits			$	58,382,001	41,325,954	99,707,955
Professional fees and consultants				30,693,155	1,044,263	31,737,418
Depreciation				25,580,943	—	25,580,943
Maintenance, software licenses and
	facility costs			23,792,734	2,549,734	26,342,468
Federal Energy Regulation Commission fees				15,120,369	—	15,120,369
Administrative and other expenses				882,282	7,475,573	8,357,855
		Total	$	154,451,484	52,395,524	206,847,008
				Year ended December 31, 2021
				Program	Management &
				Services	General	Total
Compensation and related benefits			$	55,544,707	38,714,050	94,258,757
Professional fees and consultants				23,118,564	1,039,373	24,157,937
Depreciation				25,249,731	—	25,249,731
Maintenance, software licenses and
	facility costs			20,799,598	2,024,516	22,824,114
Federal Energy Regulation Commission fees				15,361,866	—	15,361,866
Administrative and other expenses				3,140,982	7,104,313	10,245,295
		Total	$	143,215,448	48,882,252	192,097,700

(13) Subsequent Events

NYISO considers events and transactions that occur after the balance sheet date, but before the financial statements are issued, to provide additional evidence relative to certain estimates or to identify matters that require additional disclosure.

These financial statements were available to be issued on April 14, 2023 and subsequent events have been evaluated through that date.

1

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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)								0
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)								0
10	Balance of Account 219 at End of Current Quarter/Year

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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)	415,678,164	415,678,164
4	UtilityPlantInServicePropertyUnderCapitalLeases Property Under Capital Leases
5	UtilityPlantInServicePlantPurchasedOrSold Plant Purchased or Sold
6	UtilityPlantInServiceCompletedConstructionNotClassified Completed Construction not Classified
7	UtilityPlantInServiceExperimentalPlantUnclassified Experimental Plant Unclassified
8	UtilityPlantInServiceClassifiedAndUnclassified Total (3 thru 7)	415,678,164	415,678,164
9	UtilityPlantLeasedToOthers Leased to Others
10	UtilityPlantHeldForFutureUse Held for Future Use
11	ConstructionWorkInProgress Construction Work in Progress	26,886,998	26,886,998
12	UtilityPlantAcquisitionAdjustment Acquisition Adjustments
13	UtilityPlantAndConstructionWorkInProgress Total Utility Plant (8 thru 12)	442,565,162	442,565,162
14	AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility Accumulated Provisions for Depreciation, Amortization, & Depletion	347,244,336	347,244,336
15	UtilityPlantNet Net Utility Plant (13 less 14)	95,320,826	95,320,826
16	DetailOfAccumulatedProvisionsForDepreciationAmortizationAndDepletionAbstract DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
17	AccumulatedProvisionForDepreciationAmortizationAndDepletionUtilityPlantInServiceAbstract In Service:
18	DepreciationUtilityPlantInService Depreciation	347,244,336	347,244,336
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
22	DepreciationAmortizationAndDepletionUtilityPlantInService Total in Service (18 thru 21)	347,244,336	347,244,336
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)	347,244,336	347,244,336

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
3	(302) Franchise and Consents
4	(303) Miscellaneous Intangible Plant
5	TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4)
6	2. PRODUCTION PLANT
7	A. Steam Production Plant
8	(310) Land and Land Rights
9	(311) Structures and Improvements
10	(312) Boiler Plant Equipment
11	(313) Engines and Engine-Driven Generators
12	(314) Turbogenerator Units
13	(315) Accessory Electric Equipment
14	(316) Misc. Power Plant Equipment
15	(317) Asset Retirement Costs for Steam Production
16	TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)
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
38	(341) Structures and Improvements
39	(342) Fuel Holders, Products, and Accessories
40	(343) Prime Movers
41	(344) Generators
42	(345) Accessory Electric Equipment
43	(346) Misc. Power Plant Equipment
44	(347) Asset Retirement Costs for Other Production
44.1	(348) Energy Storage Equipment - Production
45	TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44)
46	TOTAL Prod. Plant (Enter Total of lines 16, 25, 35, and 45)
47	3. Transmission Plant
48	(350) Land and Land Rights
48.1	(351) Energy Storage Equipment - Transmission
49	(352) Structures and Improvements
50	(353) Station Equipment
51	(354) Towers and Fixtures
52	(355) Poles and Fixtures
53	(356) Overhead Conductors and Devices
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)
59	4. Distribution Plant
60	(360) Land and Land Rights
61	(361) Structures and Improvements
62	(362) Station Equipment
63	(363) Energy Storage Equipment – Distribution
64	(364) Poles, Towers, and Fixtures
65	(365) Overhead Conductors and Devices
66	(366) Underground Conduit
67	(367) Underground Conductors and Devices
68	(368) Line Transformers
69	(369) Services
70	(370) Meters
71	(371) Installations on Customer Premises
72	(372) Leased Property on Customer Premises
73	(373) Street Lighting and Signal Systems
74	(374) Asset Retirement Costs for Distribution Plant
75	TOTAL Distribution Plant (Enter Total of lines 60 thru 74)
76	5. REGIONAL TRANSMISSION AND MARKET OPERATION PLANT
77	(380) Land and Land Rights	3,361,818					3,361,818
78	(381) Structures and Improvements	106,946,904	345,373				107,292,277
79	(382) Computer Hardware	33,261,702	2,593,101				35,854,803
80	(383) Computer Software	250,417,104	7,875,263				258,292,367
81	(384) Communication Equipment	2,090,619	5,424				2,096,043
82	(385) Miscellaneous Regional Transmission and Market Operation Plant	8,780,856					8,780,856
83	(386) Asset Retirement Costs for Regional Transmission and Market Oper
84	TOTAL Transmission and Market Operation Plant (Total lines 77 thru 83)	404,859,003	10,819,161				415,678,164
85	6. General Plant
86	(389) Land and Land Rights
87	(390) Structures and Improvements
88	(391) Office Furniture and Equipment
89	(392) Transportation Equipment
90	(393) Stores Equipment
91	(394) Tools, Shop and Garage Equipment
92	(395) Laboratory Equipment
93	(396) Power Operated Equipment
94	(397) Communication Equipment
95	(398) Miscellaneous Equipment
96	SUBTOTAL (Enter Total of lines 86 thru 95)
97	(399) Other Tangible Property
98	(399.1) Asset Retirement Costs for General Plant
99	TOTAL General Plant (Enter Total of lines 96, 97, and 98)
100	TOTAL (Accounts 101 and 106)	404,859,003	10,819,161				415,678,164
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)	404,859,003	10,819,161				415,678,164

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47	TOTAL

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21	Other Property:
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47	TOTAL

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	Alternate Control Center A/V Technology Analysis and A/V Integrator	5,696,529
2	Block Storage Refresh	1,824,518
3	Distributed Energy Resources Participation Mode	16,580,973
4	Various minor projects under 5%	2,784,978
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
43	Total	26,886,998

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	321,663,393	321,663,393
2	Depreciation Provisions for Year, Charged to
3	DepreciationExpenseExcludingAdjustments (403) Depreciation Expense	25,580,943	25,580,943
4	DepreciationExpenseForAssetRetirementCosts (403.1) Depreciation Expense for Asset Retirement Costs
5	ExpensesOfElectricPlantLeasedToOthers (413) Exp. of Elec. Plt. Leas. to Others
6	TransportationExpensesClearing Transportation Expenses-Clearing
7	OtherClearingAccounts Other Clearing Accounts
8	OtherAccounts Other Accounts (Specify, details in footnote):
9.1
10	DepreciationProvision TOTAL Deprec. Prov for Year (Enter Total of lines 3 thru 9)	25,580,943	25,580,943
11	Net Charges for Plant Retired:
12	BookCostOfRetiredPlant Book Cost of Plant Retired
13	CostOfRemovalOfPlant Cost of Removal
14	SalvageValueOfRetiredPlant Salvage (Credit)
15	NetChargesForRetiredPlant TOTAL Net Chrgs. for Plant Ret. (Enter Total of lines 12 thru 14)
16	OtherAdjustmentsToAccumulatedDepreciation Other Debit or Cr. Items (Describe, details in footnote):
17.1
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)	347,244,336	347,244,336
Section B. Balances at End of Year According to Functional Classification
20	AccumulatedDepreciationSteamProduction Steam Production
21	AccumulatedDepreciationNuclearProduction Nuclear Production
22	AccumulatedDepreciationHydraulicProductionConventional Hydraulic Production-Conventional
23	AccumulatedDepreciationHydraulicProductionPumpedStorage Hydraulic Production-Pumped Storage
24	AccumulatedDepreciationOtherProduction Other Production
25	AccumulatedDepreciationTransmission Transmission
26	AccumulatedDepreciationDistribution Distribution
27	AccumulatedDepreciationRegionalTransmissionAndMarketOperation Regional Transmission and Market Operation
28	AccumulatedDepreciationGeneral General
29	AccumulatedProvisionForDepreciationOfElectricUtilityPlant TOTAL (Enter Total of lines 20 thru 28)	347,244,336	347,244,336

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42	Total Cost of Account 123.1 $		Total

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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)
6	Assigned to - Operations and Maintenance
7	Production Plant (Estimated)
8	Transmission Plant (Estimated)
9	Distribution Plant (Estimated)
10	Regional Transmission and Market Operation Plant (Estimated)
11	Assigned to - Other (provide details in footnote)
12	TOTAL Account 154 (Enter Total of lines 5 thru 11)
13	Merchandise (Account 155)
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)
17
18
19
20	TOTAL Materials and Supplies

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
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:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
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
20	TOTAL

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49	TOTAL

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	NYPA/LS POWER	900	561.6	900	561.6
3	NYPA/LS POWER	900	561.6	900	561.6
4	NYPA/LS POWER	900	561.6	900	561.6
5	Air Products and Chemicals Inc	1,100	561.6	1,100	561.6
6	GCEDC	200	561.6	200	561.6
7	Empire State Connector LLC	100	561.6	100	561.6
8	Invenergy Transmission LLC	11,591	561.6	11,591	561.6
9	NY Interconnection LLC	7,895	561.6	7,895	561.6
10	LS Power Grid NY Corporation I	17,550	561.6	17,550	561.6
11	NYPA/Transco	19,690	561.6	19,690	561.6
12	Tier Four Connector, LLC	100	561.6	100	561.6
13	NYPA/Transco	3,190	561.6	3,190	561.6
14	NYPA/Transco	49,045	561.6	49,045	561.6
15	NYPA/Transco	400	561.6	400	561.6
16	NextEra Energy Transmission	33,784	561.6	33,784	561.6
17	NextEra Energy Transmission	23,644	561.6	23,644	561.6
18	NextEra Energy Transmission	12,821	561.6	12,821	561.6
19	NextEra Energy Transmission	12,919	561.6	12,919	561.6
20	NYPA/Transco	400	561.6	400	561.6
21	NYPA/Transco	9,425	561.6	9,425	561.6
22	NYPA/Transco	4,050	561.6	4,050	561.6
23	PetaWatt Holdings, Inc.	6,603	561.6	6,603	561.6
24	Sabey Data Center Properties, LLC	1,200	561.6	1,200	561.6
25	LS Power Grid NY Corporation I	328,662	561.6	328,662	561.6
26	NextEra Energy Transmission	212,208	561.6	212,208	561.6
27	NextEra Energy Transmission	57,891	561.6	57,891	561.6
28	NextEra Energy Transmission	35,419	561.6	35,419	561.6
29	NextEra Energy Transmission	40,052	561.6	40,052	561.6
30	NextEra Energy Transmission	25,345	561.6	25,345	561.6
31	NextEra Energy Transmission	51,102	561.6	51,102	561.6
32	NextEra Energy Transmission	24,025	561.6	24,025	561.6
33	NextEra Energy Transmission	29,647	561.6	29,647	561.6
34	Sabey Data Center Properties, LLC	2,493	561.6	2,493	561.6
35	NextEra Energy Transmission	29,038	561.6	29,038	561.6
36	NYPA/Transco	94,200	561.6	94,200	561.6
37	NYPA/Transco	51,639	561.6	51,639	561.6
38	NYPA/Transco	51,241	561.6	51,241	561.6
39	NYPA/Transco	168,277	561.6	168,277	561.6
40	NYPA/Transco	84,107	561.6	84,107	561.6
41	NYPA/Transco	60,978	561.6	60,978	561.6
42	Public Policy Comprehensive	518,700	561.6	518,700	561.6
43	National Grid	26,919	561.6	26,919	561.6
44	Sithe/Independence Power Partners, LP	3,600	561.6	3,600	561.6
45	Queensboro Development, LLC	1,450	561.6	1,450	561.6
46	NEW YORK POWER AUTHORITY (NYPA)	24,060	561.6	24,060	561.6
47	Queensboro Development, LLC	1,550	561.6	1,550	561.6
48	Queensboro Development, LLC	2,350	561.6	2,350	561.6
49	Borrego Solar Systems, Inc.	3,800	561.6	3,800	561.6
50	Daroga Power	2,850	561.6	2,850	561.6
20	Total	2,150,010		2,150,010
21	Generation Studies
22	174 Power Global Properties, LLC	1,100	561.7	1,100	561.7
23	174 Power Global Properties, LLC	5,400	561.7	5,400	561.7
24	ACE DEVCO NC, LLC	1,200	561.7	1,200	561.7
25	ACE DEVCO NC, LLC	2,000	561.7	2,000	561.7
26	ACE DEVCO NC, LLC	2,000	561.7	2,000	561.7
27	ACE DEVCO NC, LLC	2,700	561.7	2,700	561.7
28	ACE DEVCO NC, LLC	2,800	561.7	2,800	561.7
29	ACE DEVCO NC, LLC	3,500	561.7	3,500	561.7
30	ACE DEVCO NC, LLC	4,004	561.7	4,004	561.7
31	ACE DEVCO NC, LLC	4,650	561.7	4,650	561.7
32	ACE DEVCO NC, LLC	7,260	561.7	7,260	561.7
33	ACE DEVCO NC, LLC	9,693	561.7	9,693	561.7
34	ACE DEVCO NC, LLC	12,900	561.7	12,900	561.7
35	ACE DEVCO NC, LLC	21,348	561.7	21,348	561.7
36	ACE DEVCO NC, LLC	27,240	561.7	27,240	561.7
37	ACE DEVCO NC, LLC	69,650	561.7	69,650	561.7
38	ACE DEVCO NC, LLC	74,657	561.7	74,657	561.7
39	ACE Development Company LLC	200	561.7	200	561.7
40	ACE Development Company LLC	400	561.7	400	561.7
41	ACE Development Company LLC	500	561.7	500	561.7
42	ACE Development Company LLC	5,100	561.7	5,100	561.7
43	ACE Development Company LLC	5,142	561.7	5,142	561.7
44	ACE Development Company LLC	5,542	561.7	5,542	561.7
45	AES Clean Energy Development, LLC	15,200	561.7	15,200	561.7
46	Algonquin Power Fund, Inc.	100	561.7	100	561.7
47	Algonquin Power Fund, Inc.	390	561.7	390	561.7
48	Algonquin Power Fund, Inc.	1,077	561.7	1,077	561.7
49	Alle-Catt Wind Energy LLC	9,765	561.7	9,765	561.7
50	Altona Energy Center, LLC	2,750	561.7	2,750	561.7
51	Anbaric Development Partners, LLC	300	561.7	300	561.7
52	Anbaric Development Partners, LLC	2,400	561.7	2,400	561.7
53	Anbaric Development Partners, LLC	4,697	561.7	4,697	561.7
54	Anbaric Development Partners, LLC	5,197	561.7	5,197	561.7
55	Apalachin Solar LLC	700	561.7	700	561.7
56	Apex Clean Energy LLC	500	561.7	500	561.7
57	ArcLight	3,107	561.7	3,107	561.7
58	Arcade Solar, LLC	33,600	561.7	33,600	561.7
59	Astoria Generating Co., LP	1,250	561.7	1,250	561.7
60	Astoria Generating Co., LP	2,398	561.7	2,398	561.7
61	Astoria Generating Co., LP	2,898	561.7	2,898	561.7
62	Astoria Generating Co., LP	17,465	561.7	17,465	561.7
63	Astoria Generating Co., LP	17,765	561.7	17,765	561.7
64	Astoria Generating Co., LP	23,543	561.7	23,543	561.7
65	Athens Energy Storage LLC	2,300	561.7	2,300	561.7
66	Atlantic Shores Offshore Wind Project 2, LLC	2,050	561.7	2,050	561.7
67	Atlantic Shores Offshore Wind Project 2, LLC	2,050	561.7	2,050	561.7
68	Atlantic Shores Offshore Wind Project 2, LLC	2,600	561.7	2,600	561.7
69	Atlantic Shores Offshore Wind Project 2, LLC	2,850	561.7	2,850	561.7
70	Atlantic Shores Offshore Wind Project 2, LLC	2,990	561.7	2,990	561.7
71	Atlantic Shores Offshore Wind Project 2, LLC	3,090	561.7	3,090	561.7
72	Atlantic Shores Offshore Wind Project 2, LLC	3,250	561.7	3,250	561.7
73	Attentive Energy LLC	200	561.7	200	561.7
74	Attentive Energy LLC	700	561.7	700	561.7
75	Attentive Energy LLC	1,900	561.7	1,900	561.7
76	Attentive Energy LLC	3,100	561.7	3,100	561.7
77	Avangrid Network, Inc.	1,740	561.7	1,740	561.7
78	Avangrid Networks, Inc.	3,695	561.7	3,695	561.7
79	Avangrid Renewables LLC	200	561.7	200	561.7
80	Avangrid Renewables LLC	600	561.7	600	561.7
81	BARON WINDS LLC	11,000	561.7	11,000	561.7
82	BPUS Generation Development, LLC	7,950	561.7	7,950	561.7
83	BW Solar Holding Inc	35,140	561.7	35,140	561.7
84	BW Solar Inc.	28,513	561.7	28,513	561.7
85	Barrett Hempstead Battery Storage LLC	600	561.7	600	561.7
86	Barrett Hempstead Battery Storage LLC	2,450	561.7	2,450	561.7
87	Barrett Ridge Energy, LLC	14,585	561.7	14,585	561.7
88	Bay State Wind LLC	200	561.7	200	561.7
89	Bay State Wind LLC	56,452	561.7	56,452	561.7
90	Bay State Wind LLC	75,824	561.7	75,824	561.7
91	Bay State Wind LLC	78,798	561.7	78,798	561.7
92	Bay State Wind LLC	124,240	561.7	124,240	561.7
93	Beacon Wind LLC	979	561.7	979	561.7
94	Beacon Wind LLC	14,479	561.7	14,479	561.7
95	Bight Wind Holdings, LLC	100	561.7	100	561.7
96	Bight Wind Holdings, LLC	500	561.7	500	561.7
97	Bight Wind Holdings, LLC	500	561.7	500	561.7
98	Bight Wind Holdings, LLC	2,300	561.7	2,300	561.7
99	Bight Wind Holdings, LLC	2,950	561.7	2,950	561.7
100	Bight Wind Holdings, LLC	3,150	561.7	3,150	561.7
101	Bight Wind Holdings, LLC	3,200	561.7	3,200	561.7
102	Bight Wind Holdings, LLC	3,250	561.7	3,250	561.7
103	Bight Wind Holdings, LLC	3,750	561.7	3,750	561.7
104	Bight Wind Holdings, LLC	3,900	561.7	3,900	561.7
105	Bight Wind Holdings, LLC	4,300	561.7	4,300	561.7
106	Bight Wind Holdings, LLC	6,550	561.7	6,550	561.7
107	Bight Wind Holdings, LLC	11,650	561.7	11,650	561.7
108	Bluepoint Grid, LLC	1,600	561.7	1,600	561.7
109	Bluewave Storage Origination LLC	200	561.7	200	561.7
110	Bluewave Storage Origination LLC	400	561.7	400	561.7
111	Bluewave Storage Origination LLC	500	561.7	500	561.7
112	Bluewave Storage Origination LLC	600	561.7	600	561.7
113	Bluewave Storage Origination LLC	700	561.7	700	561.7
114	Bluewave Storage Origination LLC	1,400	561.7	1,400	561.7
115	Bluewave Storage Origination LLC	3,200	561.7	3,200	561.7
116	Bluewave Storage Origination LLC	3,400	561.7	3,400	561.7
117	Bluewave Storage Origination LLC	5,600	561.7	5,600	561.7
118	Bluewave Storage Origination LLC	7,550	561.7	7,550	561.7
119	Boralex US Development, LLC	400	561.7	400	561.7
120	Boralex US Development, LLC	5,150	561.7	5,150	561.7
121	Boralex US Development, LLC	5,200	561.7	5,200	561.7
122	Boralex US Development, LLC	9,100	561.7	9,100	561.7
123	Boralex US Development, LLC	9,960	561.7	9,960	561.7
124	Boralex US Development, LLC	12,150	561.7	12,150	561.7
125	Boralex US Development, LLC	12,840	561.7	12,840	561.7
126	Boralex US Development, LLC	16,990	561.7	16,990	561.7
127	Boralex US Development, LLC	64,000	561.7	64,000	561.7
128	Boralex US Development, LLC	116,930	561.7	116,930	561.7
129	Branscomb Solar, LLC	1,400	561.7	1,400	561.7
130	Bronx Shores Energy Storage LLC	1,245	561.7	1,245	561.7
131	Bronx Shores Energy Storage LLC	3,200	561.7	3,200	561.7
132	Brookfield Power US Asset Management LLC	94,950	561.7	94,950	561.7
133	CAYUGA SOLAR, LLC	1,300	561.7	1,300	561.7
134	CBB PARK LLC	7,595	561.7	7,595	561.7
135	CGPP	25,600	561.7	25,600	561.7
136	CHPE LLC	3,896	561.7	3,896	561.7
137	CLASS YEAR 2021	3,054,824	561.7	3,054,824	561.7
138	CPV Valley	9,000	561.7	9,000	561.7
139	CS Grass River Solar, LLC	1,000	561.7	1,000	561.7
140	Caithness LE Energy Storage, LLC	13,598	561.7	13,598	561.7
141	Caithness LI Energy Storage, LLC	2,100	561.7	2,100	561.7
142	Caithness LI Energy Storage, LLC	13,413	561.7	13,413	561.7
143	Calpine Mid Atlantic Development, LLC	3,150	561.7	3,150	561.7
144	Calpine Mid Atlantic Development, LLC	4,400	561.7	4,400	561.7
145	Calpine Mid Atlantic Development, LLC	11,500	561.7	11,500	561.7
146	Calpine Mid Atlantic Development, LLC	12,345	561.7	12,345	561.7
147	Canal Southampton Battery Storage LLC	100	561.7	100	561.7
148	Canal Southampton Battery Storage LLC	5,700	561.7	5,700	561.7
149	Canisteo Wind Energy LLC	4,555	561.7	4,555	561.7
150	Capital Region Energy Storage LLC	200	561.7	200	561.7
151	Catskill Grid, LLC	43,610	561.7	43,610	561.7
152	Cayuga Grid, LLC	61,605	561.7	61,605	561.7
153	Central Westchester Power LLC	2,400	561.7	2,400	561.7
154	Cherry Valley Energy Center, LLC	800	561.7	800	561.7
155	Cithness LI Energy Storage, LLC	32,988	561.7	32,988	561.7
156	Clean Energy Generation, LLC	41,650	561.7	41,650	561.7
157	Clean Energy Generation, LLC	63,150	561.7	63,150	561.7
158	Clean Energy Generation, LLC	66,465	561.7	66,465	561.7
159	ConnectGen Cayuga County LLC	800	561.7	800	561.7
160	ConnectGen Cayuga County LLC	21,615	561.7	21,615	561.7
161	ConnectGen Erie - Wyoming County LLC	8,850	561.7	8,850	561.7
162	ConnectGen Erie - Wyoming County LLC	108,163	561.7	108,163	561.7
163	ConnectGen Montgomery County LLC	4,500	561.7	4,500	561.7
164	ConnectGen Montgomery County LLC	12,150	561.7	12,150	561.7
165	Crane Brook Solar Project, LLC	1,300	561.7	1,300	561.7
166	Crane Brook Solar Project, LLC	38,473	561.7	38,473	561.7
167	Cypress Creek Renewables, LLC	700	561.7	700	561.7
168	Cypress Creek Renewables, LLC	11,173	561.7	11,173	561.7
169	Darby Solar, LLC	1,300	561.7	1,300	561.7
170	Declaration Energy Center, LLC	16,600	561.7	16,600	561.7
171	Delaware River Solar LLC	200	561.7	200	561.7
172	Delaware River Solar LLC	1,500	561.7	1,500	561.7
173	Delaware River Solar, LLC	1,094	561.7	1,094	561.7
174	Dix Hills Storage LLC	200	561.7	200	561.7
175	Dix Hills Storage LLC	400	561.7	400	561.7
176	EDF Renewable Development, Inc	1,100	561.7	1,100	561.7
177	EDF Renewables Development, Inc.	200	561.7	200	561.7
178	EDF Renewables Development, Inc.	400	561.7	400	561.7
179	EDF Renewables Development, Inc.	700	561.7	700	561.7
180	EDF Renewables Development, Inc.	800	561.7	800	561.7
181	EDF Renewables Development, Inc.	1,000	561.7	1,000	561.7
182	EDF Renewables Development, Inc.	1,100	561.7	1,100	561.7
183	EDF Renewables Development, Inc.	1,400	561.7	1,400	561.7
184	EDF Renewables Development, Inc.	1,900	561.7	1,900	561.7
185	EDF Renewables Development, Inc.	2,200	561.7	2,200	561.7
186	EDF Renewables Development, Inc.	3,000	561.7	3,000	561.7
187	EDF Renewables Development, Inc.	3,100	561.7	3,100	561.7
188	EDF Renewables Development, Inc.	3,150	561.7	3,150	561.7
189	EDF Renewables Development, Inc.	4,200	561.7	4,200	561.7
190	EDF Renewables Development, Inc.	4,900	561.7	4,900	561.7
191	EDF Renewables Development, Inc.	5,000	561.7	5,000	561.7
192	EDF Renewables Development, Inc.	5,500	561.7	5,500	561.7
193	EDF Renewables Development, Inc.	8,550	561.7	8,550	561.7
194	EDF Renewables Development, Inc.	8,800	561.7	8,800	561.7
195	ELP Chatham Storage LLC	300	561.7	300	561.7
196	ELP Granby Solar II LLC	2,100	561.7	2,100	561.7
197	ELP Granby Solar II LLC	3,800	561.7	3,800	561.7
198	ELP Rotterdam Solar LLC	29,790	561.7	29,790	561.7
199	ELP Stuyvesant Solar LLC	13,990	561.7	13,990	561.7
200	ENERGY STORAGE RESOURCES, LLC	200	561.7	200	561.7
201	East Coast Power LLC	400	561.7	400	561.7
202	East Point Solar	8,000	561.7	8,000	561.7
203	East Wind LLC	600	561.7	600	561.7
204	East Wind LLC	54,637	561.7	54,637	561.7
205	Edwards Calverton Battery Storage LLC	3,800	561.7	3,800	561.7
206	Empire Community Solar LLC	21,922	561.7	21,922	561.7
207	Empire Offshore Wind LLC	1,194	561.7	1,194	561.7
208	Empire Offshore Wind LLC	6,150	561.7	6,150	561.7
209	Empire Offshore Wind LLC	19,800	561.7	19,800	561.7
210	Empire Reserve Energy, LLC	800	561.7	800	561.7
211	Empire State Connector LLC	5,787	561.7	5,787	561.7
212	Equinor Wind US	8,291	561.7	8,291	561.7
213	Equinor Wind US LLC	49	561.7	49	561.7
214	Equinor Wind US LLC	24,082	561.7	24,082	561.7
215	Equinor Wind US LLC	69,029	561.7	69,029	561.7
216	Equinor Wind US LLC	71,627	561.7	71,627	561.7
217	Equinor Wind US LLC	106,268	561.7	106,268	561.7
218	Equinor Wind US LLC	139,985	561.7	139,985	561.7
219	Excelsior Reserve Energy	1,780	561.7	1,780	561.7
220	Excelsior Reserve Energy	3,100	561.7	3,100	561.7
221	Expedited Deliverability Study 2021-1	29,025	561.7	29,025	561.7
222	Expedited Deliverability Study 2022-1	39,300	561.7	39,300	561.7
223	Fresh Air Energy II LLC	200	561.7	200	561.7
224	Fresh Air Energy II LLC	1,150	561.7	1,150	561.7
225	Fresh Air Energy II LLC	3,550	561.7	3,550	561.7
226	Fresh Air Energy II LLC	11,650	561.7	11,650	561.7
227	Fresh Kills Battery Storage LLC	400	561.7	400	561.7
228	Galehead Development, LLC	6,635	561.7	6,635	561.7
229	Galehead Development, LLC	13,300	561.7	13,300	561.7
230	Galehead Development, LLC	14,723	561.7	14,723	561.7
231	Garnet Energy Center, LLC	4,198	561.7	4,198	561.7
232	Glove City Energy Center, LLC	600	561.7	600	561.7
233	Glove City Energy Center, LLC	1,200	561.7	1,200	561.7
234	Granada Solar, LLC	400	561.7	400	561.7
235	Granada Solar, LLC	500	561.7	500	561.7
236	Granada Solar, LLC	2,200	561.7	2,200	561.7
237	Granada Solar, LLC	5,600	561.7	5,600	561.7
238	Granada Solar, LLC	5,800	561.7	5,800	561.7
239	Granada Solar, LLC	6,200	561.7	6,200	561.7
240	Granada Solar, LLC	9,325	561.7	9,325	561.7
241	Granada Solar, LLC	11,891	561.7	11,891	561.7
242	Granada Solar, LLC	19,775	561.7	19,775	561.7
243	Granada Solar, LLC	20,492	561.7	20,492	561.7
244	Grateful Storage LLC	3,776	561.7	3,776	561.7
245	Gravel Road Solar, LLC	27,865	561.7	27,865	561.7
246	Green Power Energy, LLC	15,200	561.7	15,200	561.7
247	Grissom Solar, LLC	1,300	561.7	1,300	561.7
248	Hamel Renewables, LLC	15,593	561.7	15,593	561.7
249	Hamel Renewables, LLC	22,095	561.7	22,095	561.7
250	Hamel Renewables, LLC	22,423	561.7	22,423	561.7
251	Hamel Renewables, LLC	26,173	561.7	26,173	561.7
252	Hanwha Q CELLS USA	100	561.7	100	561.7
253	Hanwha Q CELLS USA	400	561.7	400	561.7
254	Hanwha Q CELLS USA	800	561.7	800	561.7
255	Hanwha Q CELLS USA	1,100	561.7	1,100	561.7
256	Hanwha Q CELLS USA	1,150	561.7	1,150	561.7
257	Hanwha Q CELLS USA	1,200	561.7	1,200	561.7
258	Hanwha Q CELLS USA	2,295	561.7	2,295	561.7
259	Hanwha Q CELLS USA	2,600	561.7	2,600	561.7
260	Hanwha Q CELLS USA	3,100	561.7	3,100	561.7
261	Hanwha Q CELLS USA	3,155	561.7	3,155	561.7
262	Hanwha Q CELLS USA	3,675	561.7	3,675	561.7
263	Hanwha Q CELLS USA	6,350	561.7	6,350	561.7
264	Hanwha Q CELLS USA	6,750	561.7	6,750	561.7
265	Hanwha Q CELLS USA	7,450	561.7	7,450	561.7
266	Hecate Energy Albany 2 LLC	1,400	561.7	1,400	561.7
267	Hecate Energy Diamond Solar	5,050	561.7	5,050	561.7
268	Hecate Energy Johnstown LLC	3,200	561.7	3,200	561.7
269	Hecate Grid Intrepid 1 LLC	42,301	561.7	42,301	561.7
270	Hecate Grid Intrepid1 LLC	34,650	561.7	34,650	561.7
271	Helix Ravenswood LLC	975	561.7	975	561.7
272	High River Solar	8,800	561.7	8,800	561.7
273	Highbanks Solar LLC	390	561.7	390	561.7
274	Holtsville Brookhaven Battery Storage LLC	17,548	561.7	17,548	561.7
275	Homer Solar Energy	2,000	561.7	2,000	561.7
276	Honey Ridge Solar 1, LLC	52,358	561.7	52,358	561.7
277	Innisfree Storage LLC	16,271	561.7	16,271	561.7
278	Invenergy Solar Project Development LLC	200	561.7	200	561.7
279	Invenergy Solar Project Development LLC	300	561.7	300	561.7
280	Invenergy Solar Project Development LLC	12,099	561.7	12,099	561.7
281	Invenergy Solar Project Development LLC	22,107	561.7	22,107	561.7
282	Invenergy Solar Project Development LLC	41,161	561.7	41,161	561.7
283	Invenergy Solar Project Development LLC	42,787	561.7	42,787	561.7
284	Invenergy Solar Project Development LLC	43,485	561.7	43,485	561.7
285	Invenergy Solar Project Development LLC	56,352	561.7	56,352	561.7
286	Invenergy Solar Project Development LLC	91,177	561.7	91,177	561.7
287	Invenergy Transmission LLC	390	561.7	390	561.7
288	Invenergy Transmission LLC	111,641	561.7	111,641	561.7
289	Island Park Energy Center, LLC	44,148	561.7	44,148	561.7
290	Juno Power Management LLC	300	561.7	300	561.7
291	Juno Power Management LLC	400	561.7	400	561.7
292	Juno Power Management LLC	1,075	561.7	1,075	561.7
293	Juno Power Management LLC	1,200	561.7	1,200	561.7
294	Juno Power Management LLC	2,100	561.7	2,100	561.7
295	Juno Power Management LLC	5,200	561.7	5,200	561.7
296	Juno Power Management LLC	6,211	561.7	6,211	561.7
297	Juno Power Management LLC	6,900	561.7	6,900	561.7
298	Juno Power Management LLC	8,600	561.7	8,600	561.7
299	Juno Power Management LLC	71,381	561.7	71,381	561.7
300	Juno Power Management LLC	73,773	561.7	73,773	561.7
301	Juno Power Management LLC	77,270	561.7	77,270	561.7
302	KCE NY 10, LLC	24,043	561.7	24,043	561.7
303	KCE NY 2, LLC	1,600	561.7	1,600	561.7
304	KCE NY 25, LLC	432	561.7	432	561.7
305	KCE NY 27, LLC	7,600	561.7	7,600	561.7
306	KCE NY 28, LLC	6,140	561.7	6,140	561.7
307	KCE NY 29, LLC	18,920	561.7	18,920	561.7
308	KCE NY 30, LLC	400	561.7	400	561.7
309	KCE NY 33, LLC	2,242	561.7	2,242	561.7
310	KCE NY 34, LLC	585	561.7	585	561.7
311	Key Capture Energy, LLC	30,060	561.7	30,060	561.7
312	LI Solar Generation, LLC	1,000	561.7	1,000	561.7
313	LS Power Grid NY Corporation I	8,100	561.7	8,100	561.7
314	Lake Ronkonkoma Storage LLC	400	561.7	400	561.7
315	Lake Ronkonkoma Storage LLC	600	561.7	600	561.7
316	Liberty Renewables Inc	25,353	561.7	25,353	561.7
317	Liberty Renewables Inc.	200	561.7	200	561.7
318	Liberty Renewables Inc.	300	561.7	300	561.7
319	Liberty Renewables Inc.	2,300	561.7	2,300	561.7
320	Liberty Renewables Inc.	3,400	561.7	3,400	561.7
321	Liberty Renewables Inc.	4,597	561.7	4,597	561.7
322	Liberty Renewables Inc.	46,920	561.7	46,920	561.7
323	Liberty Renewables Inc.	65,919	561.7	65,919	561.7
324	Little Pond Solar, LLC	3,400	561.7	3,400	561.7
325	Lorthbrook Lyons Falls LLC	400	561.7	400	561.7
326	Microgrid Networks, LLC	1,200	561.7	1,200	561.7
327	Microgrid Networks, LLC	27,000	561.7	27,000	561.7
328	Middletown Energy Storage, LLC	2,950	561.7	2,950	561.7
329	Mineral Basin Solar Power, LLC	1,200	561.7	1,200	561.7
330	Minerva Power Connection LLC	29,083	561.7	29,083	561.7
331	Mitsubishi Hitachi Power Systems Americas, Inc.	21,513	561.7	21,513	561.7
332	Moss Ridge Solar 1 LLC	51,487	561.7	51,487	561.7
333	NEW YORK POWER AUTHORITY (NYPA)	200	561.7	200	561.7
334	NEW YORK POWER AUTHORITY (NYPA)	300	561.7	300	561.7
335	NEW YORK POWER AUTHORITY (NYPA)	700	561.7	700	561.7
336	NEW YORK POWER AUTHORITY (NYPA)	700	561.7	700	561.7
337	NEW YORK POWER AUTHORITY (NYPA)	700	561.7	700	561.7
338	NEW YORK POWER AUTHORITY (NYPA)	1,050	561.7	1,050	561.7
339	NEW YORK POWER AUTHORITY (NYPA)	1,450	561.7	1,450	561.7
340	NEW YORK POWER AUTHORITY (NYPA)	5,150	561.7	5,150	561.7
341	NEW YORK POWER AUTHORITY (NYPA)	6,570	561.7	6,570	561.7
342	NRG Astoria Storage LLC	17,290	561.7	17,290	561.7
343	NRG Astoria Storage LLC	18,727	561.7	18,727	561.7
344	NY Interconnection LLC	200	561.7	200	561.7
345	NY Interconnection LLC	800	561.7	800	561.7
346	NY Interconnection LLC	1,000	561.7	1,000	561.7
347	NY Interconnection LLC	1,950	561.7	1,950	561.7
348	NY Interconnection LLC	3,430	561.7	3,430	561.7
349	NY Interconnection LLC	5,530	561.7	5,530	561.7
350	NYC Energy	32,681	561.7	32,681	561.7
351	NYSERDA	12,200	561.7	12,200	561.7
352	NYSERDA	19,087	561.7	19,087	561.7
353	National Grid Generation LLC	5,800	561.7	5,800	561.7
354	National Grid Generation LLC	6,020	561.7	6,020	561.7
355	National Grid Generation LLC	7,432	561.7	7,432	561.7
356	National Grid Generation LLC	71,180	561.7	71,180	561.7
357	Naturgy Candela DevCo LLC	7,175	561.7	7,175	561.7
358	New Bremen Solar, LLC	1,050	561.7	1,050	561.7
359	New Bremen Solar, LLC	3,850	561.7	3,850	561.7
360	New Castle ESS LLC	300	561.7	300	561.7
361	New Hartford LLC	500	561.7	500	561.7
362	New Leaf Energy, Inc	1,000	561.7	1,000	561.7
363	New Leaf Energy, Inc	1,750	561.7	1,750	561.7
364	Nexamp Solar LLC	100	561.7	100	561.7
365	Nexamp Solar LLC	390	561.7	390	561.7
366	Nexamp Solar LLC	800	561.7	800	561.7
367	Nexamp Solar LLC	1,000	561.7	1,000	561.7
368	Nexamp Solar LLC	8,897	561.7	8,897	561.7
369	Nexamp Solar LLC	9,000	561.7	9,000	561.7
370	Nexamp Solar LLC	10,498	561.7	10,498	561.7
371	NextEra Energy Construtors LLC	2,248	561.7	2,248	561.7
372	NextEra Energy Resources	2,700	561.7	2,700	561.7
373	NextEra Energy Resources, LLC	1,600	561.7	1,600	561.7
374	NextEra Energy Transmission	18,200	561.7	18,200	561.7
375	Niagara Dolomite Solar, LLC	37,690	561.7	37,690	561.7
376	Niagara Grid I, LLC	19,087	561.7	19,087	561.7
377	Nine Mile Point Nuclear, LLC	7,745	561.7	7,745	561.7
378	North Bellport LLC	500	561.7	500	561.7
379	North Country Data Center Load Increase	131,735	561.7	131,735	561.7
380	North Foothills Energy Center, LLC	800	561.7	800	561.7
381	North Seneca Solar Project LLC	1,700	561.7	1,700	561.7
382	North Seneca Solar Project LLC	18,123	561.7	18,123	561.7
383	Northland Power	105,420	561.7	105,420	561.7
384	Northland Power US	3,950	561.7	3,950	561.7
385	Northland Power US Projects LLC	1,900	561.7	1,900	561.7
386	Northland Power US Projects LLC	6,798	561.7	6,798	561.7
387	Northland Power US Projects LLC	7,100	561.7	7,100	561.7
388	Northland Power US Projects LLC	17,281	561.7	17,281	561.7
389	Number Three Wind Energy	16,600	561.7	16,600	561.7
390	OW Ocean Winds East, LLC	990	561.7	990	561.7
391	OW Ocean Winds East, LLC	2,450	561.7	2,450	561.7
392	OW Ocean Winds East, LLC	2,500	561.7	2,500	561.7
393	OW Ocean Winds East, LLC	2,550	561.7	2,550	561.7
394	OW Ocean Winds East, LLC	2,550	561.7	2,550	561.7
395	OW Ocean Winds East, LLC	2,600	561.7	2,600	561.7
396	OW Ocean Winds East, LLC	2,719	561.7	2,719	561.7
397	OW Ocean Winds East, LLC	3,550	561.7	3,550	561.7
398	OW Ocean Winds East, LLC	4,200	561.7	4,200	561.7
399	Oakdale Battery Storage LLC	3,000	561.7	3,000	561.7
400	Ontario Valley Solar 1, LLC	746	561.7	746	561.7
401	Ontario Valley Solar 1, LLC	4,000	561.7	4,000	561.7
402	Oriden LLC	100	561.7	100	561.7
403	Oriden LLC	2,600	561.7	2,600	561.7
404	Oriden LLC	18,150	561.7	18,150	561.7
405	Oriden LLC	19,001	561.7	19,001	561.7
406	Oriden LLC	20,515	561.7	20,515	561.7
407	Origis Development LLC	1,200	561.7	1,200	561.7
408	PJM Interconnection, LLC	400	561.7	400	561.7
409	PJM Interconnection, LLC	3,200	561.7	3,200	561.7
410	Peekskill BESS LLC	2,650	561.7	2,650	561.7
411	Peekskill BESS LLC	3,200	561.7	3,200	561.7
412	Pine Barrens Storage LLC	4,633	561.7	4,633	561.7
413	QMB 1 Energy Storage LLC	200	561.7	200	561.7
414	QMB 1 Energy Storage LLC	400	561.7	400	561.7
415	QMB1 Energy Storage LLC	1,660	561.7	1,660	561.7
416	QMB2 Energy Storage, LLC	3,700	561.7	3,700	561.7
417	RES Americas Developments, Inc.	116,815	561.7	116,815	561.7
418	RWE Solar Development, LLC	1,250	561.7	1,250	561.7
419	RWE Solar Development, LLC	1,250	561.7	1,250	561.7
420	RWE Solar Development, LLC	1,500	561.7	1,500	561.7
421	RWE Solar Development, LLC	1,600	561.7	1,600	561.7
422	Ravenswood Development, LLC	3,000	561.7	3,000	561.7
423	Ravenswood Development, LLC	3,050	561.7	3,050	561.7
424	Regan Solar, LLC	1,200	561.7	1,200	561.7
425	Regeneron Pharmaceutical Inc.	585	561.7	585	561.7
426	Renesola Power Holdings LLC	3,800	561.7	3,800	561.7
427	Renesola Power Holdings LLC	7,950	561.7	7,950	561.7
428	Renesola Power Holdings LLC	15,900	561.7	15,900	561.7
429	Renewable Energy Aggregators, Inc.	13,055	561.7	13,055	561.7
430	Rising Solar, LLC	800	561.7	800	561.7
431	Riverhead Energy Center, LLC	300	561.7	300	561.7
432	Riverhead Energy LLC	600	561.7	600	561.7
433	Riverhead Energy LLC	700	561.7	700	561.7
434	Riverhead Energy LLC	1,000	561.7	1,000	561.7
435	Riverline Energy Center, LLC	88,144	561.7	88,144	561.7
436	Rocksdrift Energy Center, LLC	3,180	561.7	3,180	561.7
437	Rutland Center Solar 1, LLC	39,225	561.7	39,225	561.7
438	SED NY Holding LLC	24,886	561.7	24,886	561.7
439	SED NY Holding LLC	28,969	561.7	28,969	561.7
440	SED NY Holding LLC	55,238	561.7	55,238	561.7
441	SED NY Holding LLC	58,365	561.7	58,365	561.7
442	SED NY Holdings LLC	1,800	561.7	1,800	561.7
443	SED NY Holdings LLC	2,100	561.7	2,100	561.7
444	SED NY Holdings LLC	2,800	561.7	2,800	561.7
445	SED NY Holdings LLC	4,800	561.7	4,800	561.7
446	SED NY Holdings LLC	7,775	561.7	7,775	561.7
447	SED NY Holdings LLC	12,173	561.7	12,173	561.7
448	SED NY Holdings LLC	17,150	561.7	17,150	561.7
449	SED NY Holdings LLC	18,176	561.7	18,176	561.7
450	SED NY Holdings LLC	23,000	561.7	23,000	561.7
451	SED NY Holdings LLC	47,730	561.7	47,730	561.7
452	SED NY Holdings LLC	71,670	561.7	71,670	561.7
453	SED NY Holdings LLC	72,803	561.7	72,803	561.7
454	SED NY Holdings LLC	76,300	561.7	76,300	561.7
455	SL Portland, LLC	900	561.7	900	561.7
456	SL Portland, LLC	4,585	561.7	4,585	561.7
457	SWEB Development USA	1,600	561.7	1,600	561.7
458	SWEB Development USA	4,239	561.7	4,239	561.7
459	SWEB Development USA LLC	1,435	561.7	1,435	561.7
460	SWEB Development USA LLC	59,430	561.7	59,430	561.7
461	SWEB Development USA, LLC	3,850	561.7	3,850	561.7
462	SWEB Development USA, LLC	6,045	561.7	6,045	561.7
463	SWEB Development USA, LLC	9,303	561.7	9,303	561.7
464	SWEB Development USA, LLC	41,705	561.7	41,705	561.7
465	SWEB Development USA, LLC	53,800	561.7	53,800	561.7
466	Saturn Energy Storage LLC	300	561.7	300	561.7
467	Saturn Energy Storage LLC	2,845	561.7	2,845	561.7
468	Saturn Energy Storage LLC	8,600	561.7	8,600	561.7
469	Saturn Energy Storage LLC	79,820	561.7	79,820	561.7
470	Silverline Energy Center, LLC	23,277	561.7	23,277	561.7
471	Solar Generation LLC	3,500	561.7	3,500	561.7
472	Staten Island Power LLC	2,200	561.7	2,200	561.7
473	Stonewall Solar, LLC	11,195	561.7	11,195	561.7
474	Suffolk County Energy Storage II LLC	113,021	561.7	113,021	561.7
475	Sugar Maple Solar LLC	4,150	561.7	4,150	561.7
476	SunEast NY Holdings LLC	25,439	561.7	25,439	561.7
477	Swift Current Energy	1,000	561.7	1,000	561.7
478	Swift Current Energy	1,200	561.7	1,200	561.7
479	Swift Current Energy	72,208	561.7	72,208	561.7
480	Swift Solar LLC	1,300	561.7	1,300	561.7
481	VESI 30 LLC	73,315	561.7	73,315	561.7
482	Vineyard Mid-Atlantic LLC	1,250	561.7	1,250	561.7
483	Vineyard Mid-Atlantic LLC	1,450	561.7	1,450	561.7
484	Vineyard Wind LLC	5,600	561.7	5,600	561.7
485	Vineyard Wind LLC	23,377	561.7	23,377	561.7
486	Vineyard Wind LLC	115,094	561.7	115,094	561.7
487	Wawayanda Solar 1, LLC	42,078	561.7	42,078	561.7
488	West River Solar LLC	6,800	561.7	6,800	561.7
489	Wood Street Battery Storage, LLC	14,400	561.7	14,400	561.7
490	Yonkers Renewable Energy LLC	1,800	561.7	1,800	561.7
491	York Run Solar, LLC	18,076	561.7	18,076	561.7
492	sPower Development Company, LLC	87,113	561.7	87,113	561.7
39	Total	9,910,066		9,910,066
40	Grand Total	12,060,076		12,060,076

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	Assets related to recognition of SFAS No 158	10,617,703			1,201,352	9,416,351
2	Funding for deferred charges pension/post retirement	10,517,686	491,931			11,009,617
3	Derivative Contracts	3,195,137			3,195,137
4
5
6
7
8
9
44	TOTAL	24,330,526	491,931		4,396,489	20,425,968

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	UNBILLED STUDY COSTS	916,955	2,646,407			3,563,362
47	Miscellaneous Work in Progress
48	Deferred Regulatroy Comm. Expenses (See pages 350 - 351)
49	TOTAL	916,955				3,563,362

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
7	Other
8	TOTAL Electric (Enter Total of lines 2 thru 7)
9	Gas
15	Other
16	TOTAL Gas (Enter Total of lines 10 thru 15)
17	Other (Specify)
18	TOTAL (Acct 190) (Total of lines 8, 16 and 17)

Notes

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
3
4
5	Total
6	Preferred Stock (Account 204)
7
8
9
10	Total
1	Capital Stock (Accounts 201 and 204) - Data Conversion
2
3
4
5	Total

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

2022-12-31

Year/Period of Report

End of:

2022

/

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
3	IncreasesDecreasesFromSalesOfDonationsReceivedFromStockholders Increases (Decreases) from Sales of Donations Received from Stockholders
4	DonationsReceivedFromStockholders Ending Balance Amount
5	ReductionInParOrStatedValueOfCapitalStockAbstract Reduction in Par or Stated Value of Capital Stock (Account 209)
6	ReductionInParOrStatedValueOfCapitalStock Beginning Balance Amount
7	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	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
15	IncreasesDecreasesDueToMiscellaneousPaidInCapital Increases (Decreases) Due to Miscellaneous Paid-In Capital
16	MiscellaneousPaidInCapital Ending Balance Amount
17	OtherPaidInCapitalAbstract Historical Data - Other Paid in Capital
18	OtherPaidInCapitalDetail Beginning Balance Amount
19	IncreasesDecreasesInOtherPaidInCapital Increases (Decreases) in Other Paid-In Capital
20	OtherPaidInCapitalDetail Ending Balance Amount
40	OtherPaidInCapital Total

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22	TOTAL

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
3
4
5	Subtotal
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	Mortgage & Renovation Loan (LT portion at 12/31/22 is $4,278,059) approved by NYSDPS in 5/05 via Case 05-E-0270	224	24,708,750					07/08/2005	01/04/2027	07/08/2008	01/04/2027	6,009,556	380,608
18	Infrastructure Loan (LT portion at 12/31/22 is $19,864,273) approved by NYSDPS in 7/12 via Case 12-E-0168	224	45,000,000					07/18/2012	07/18/1931	08/01/2014	07/18/1931	22,599,405	884,045
19	2019-2023 Budget Facility Loan (LT portion at 12/31/22 is $30,760,062) approved by NYSDPS in 11/18 via Case 18-E-0439	224	90,000,000					01/01/2019	12/31/2026	01/01/2020	12/01/2026	53,966,667	1,493,342
20	The difference of ($6,829,465) between the balance of FERC account 427 and (i) represents the FMV adjustment for NYISO's interest rate swap of ($6,678,931) and NYISO's interest expenses capitalized of ($150,534) (included in account 427, but not listed in column (i) since the amount is not interest.)
21
22
23
21	Subtotal		159,708,750									82,575,628	2,757,995
33	TOTAL		159,708,750

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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)	0
2	Reconciling Items for the Year
3
4	Taxable Income Not Reported on Books
5
6
7
8
9	Deductions Recorded on Books Not Deducted for Return
10
11
12
13
14	Income Recorded on Books Not Included in Return
15
16
17
18
19	Deductions on Return Not Charged Against Book Income
20
21
22
23
24
25
26
27	Federal Tax Net Income
28	Show Computation of Tax:
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	REAL ESTATE TAXES						313,977	313,977				313,977
2	OTHER TAXES (5,203,306) CHARGED TO ACCT 408.1 REPRESENT PAYROLL TAXES
3
4
5
6
7
8
9
10
11
12
40	TOTAL						313,977	313,977				313,977

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	TOTAL Electric (Enter Total of lines 2 thru 7)
9	Other (List separately and show 3%, 4%, 7%, 10% and TOTAL)
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
47	OTHER TOTAL
48	GRAND TOTAL

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	Customer Prepayments	20,784,233			2,014,501	22,798,734
2	Advance Payments Received on Planning Studies	41,533,816			3,987,775	45,521,591
3	Governance Participation Fees	439,933			1,567	441,500
4	Unearned Revenue - FERC Interest	49,051		9,046		40,005
5
6
7
8
9
47	TOTAL	62,807,033		9,046	6,003,843	68,801,830

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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

5.2

Other

8

TOTAL Electric (Enter Total of lines 3 thru 7)

9

Gas

10

Defense Facilities

11

Pollution Control Facilities

12

Other

12.1

Other

12.2

Other

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:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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

3

Gas

4

Other (Specify)

5

Total (Total of lines 2 thru 4)

6

7

8

9

TOTAL Account 282 (Total of Lines 5 thru 8)

10

Classification of TOTAL

11

Federal Income Tax

12

State Income Tax

13

Local Income Tax

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
4
5
6
7
8
9	TOTAL Electric (Total of lines 3 thru 8)
10	Gas
11
12
13
14
15
16
17	TOTAL Gas (Total of lines 11 thru 16)
18	TOTAL Other
19	TOTAL (Acct 283) (Enter Total of lines 9, 17 and 18)
20	Classification of TOTAL
21	Federal Income Tax
22	State Income Tax
23	Local Income Tax
NOTES

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	Timing differences on certain ratemaking recovery	20,223,861		7,478,663		12,745,198
2	Rate schedule 1 overcollections - current year	7,944,349		556,423		7,387,926
3	Rate schedule 1 underspending - current year	2,802,973			2,810,899	5,613,872
4	Funding for deferred charges	4,767,331			2,597,640	7,364,971
5	Voltage (reactive power) market	2,341,828		1,308,528		1,033,300
6	Liabilities related to recognition of SFAS No 158	3,607,850			2,899,807	6,507,657
7	Derivative Contracts	0			3,483,794	3,483,794
8
9
10
41	TOTAL	41,688,192		9,343,614	11,792,140	44,136,718

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
3	CommercialAndIndustrialSalesAbstract (442) Commercial and Industrial Sales
4	CommercialSalesAbstract Small (or Comm.) (See Instr. 4)
5	IndustrialSalesAbstract Large (or Ind.) (See Instr. 4)
6	PublicStreetAndHighwayLightingAbstract (444) Public Street and Highway Lighting
7	OtherSalesToPublicAuthoritiesAbstract (445) Other Sales to Public Authorities
8	SalesToRailroadsAndRailwaysAbstract (446) Sales to Railroads and Railways
9	InterdepartmentalSalesAbstract (448) Interdepartmental Sales
10	SalesToUltimateConsumersAbstract TOTAL Sales to Ultimate Consumers
11	SalesForResaleAbstract (447) Sales for Resale
12	SalesOfElectricityAbstract TOTAL Sales of Electricity
13	ProvisionForRateRefundsAbstract (Less) (449.1) Provision for Rate Refunds
14	RevenuesNetOfProvisionForRefundsAbstract TOTAL Revenues Before Prov. for Refunds
15	OtherOperatingRevenuesAbstract Other Operating Revenues
16	ForfeitedDiscounts (450) Forfeited Discounts
17	MiscellaneousServiceRevenues (451) Miscellaneous Service Revenues
18	SalesOfWaterAndWaterPower (453) Sales of Water and Water Power
19	RentFromElectricProperty (454) Rent from Electric Property
20	InterdepartmentalRents (455) Interdepartmental Rents
21	OtherElectricRevenue (456) Other Electric Revenues
22	RevenuesFromTransmissionOfElectricityOfOthers (456.1) Revenues from Transmission of Electricity of Others
23	RegionalTransmissionServiceRevenues (457.1) Regional Control Service Revenues	173,014,824	166,591,590
24	MiscellaneousRevenue (457.2) Miscellaneous Revenues	16,298,235	16,381,152
25	OtherMiscellaneousOperatingRevenues Other Miscellaneous Operating Revenues
26	OtherOperatingRevenues TOTAL Other Operating Revenues	189,313,059	182,972,743
27	ElectricOperatingRevenues TOTAL Electric Operating Revenues	189,313,059	182,972,743
Line12, column (b) includes $ of unbilled revenues.
Line12, column (d) includes MWH relating to unbilled revenues

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	Market, Admin, Monitoring & Complaince	25,804,532	50,627,880	75,746,151	100,641,864
2	Scheduling, System Control & Dispatching	17,366,832	34,073,312	50,978,281	67,733,463
3	Reliability Planning & Standards Develop	1,189,565	2,333,898	3,491,828	4,639,497
4
5
6
7
8
9
46	TOTAL	44,360,929	87,035,090	130,216,260	173,014,824

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
2
3
4
5
6
7
8
9
10
11
12
13
14
15	Subtotal - RQ
16	Subtotal-Non-RQ
17	Total

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
5	FuelSteamPowerGeneration (501) Fuel
6	SteamExpensesSteamPowerGeneration (502) Steam Expenses
7	SteamFromOtherSources (503) Steam from Other Sources
8	SteamTransferredCredit (Less) (504) Steam Transferred-Cr.
9	ElectricExpensesSteamPowerGeneration (505) Electric Expenses
10	MiscellaneousSteamPowerExpenses (506) Miscellaneous Steam Power Expenses
11	RentsSteamPowerGeneration (507) Rents
12	Allowances (509) Allowances
13	SteamPowerGenerationOperationsExpense TOTAL Operation (Enter Total of Lines 4 thru 12)
14	SteamPowerGenerationMaintenanceAbstract Maintenance
15	MaintenanceSupervisionAndEngineeringSteamPowerGeneration (510) Maintenance Supervision and Engineering
16	MaintenanceOfStructuresSteamPowerGeneration (511) Maintenance of Structures
17	MaintenanceOfBoilerPlantSteamPowerGeneration (512) Maintenance of Boiler Plant
18	MaintenanceOfElectricPlantSteamPowerGeneration (513) Maintenance of Electric Plant
19	MaintenanceOfMiscellaneousSteamPlant (514) Maintenance of Miscellaneous Steam Plant
20	SteamPowerGenerationMaintenanceExpense TOTAL Maintenance (Enter Total of Lines 15 thru 19)
21	PowerProductionExpensesSteamPower TOTAL Power Production Expenses-Steam Power (Enter Total of Lines 13 & 20)
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
63	Fuel (547) Fuel
64	GenerationExpenses (548) Generation Expenses
64.1	OperationOfEnergyStorageEquipment (548.1) Operation of Energy Storage Equipment
65	MiscellaneousOtherPowerGenerationExpenses (549) Miscellaneous Other Power Generation Expenses
66	RentsOtherPowerGeneration (550) Rents
67	OtherPowerGenerationOperationsExpense TOTAL Operation (Enter Total of Lines 62 thru 67)
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
71.1	MaintenanceOfEnergyStorageEquipmentOtherPowerGeneration (553.1) Maintenance of Energy Storage Equipment
72	MaintenanceOfMiscellaneousOtherPowerGenerationPlant (554) Maintenance of Miscellaneous Other Power Generation Plant
73	OtherPowerGenerationMaintenanceExpense TOTAL Maintenance (Enter Total of Lines 69 thru 72)
74	PowerProductionExpensesOtherPower TOTAL Power Production Expenses-Other Power (Enter Total of Lines 67 & 73)
75	OtherPowerSuplyExpensesAbstract E. Other Power Supply Expenses
76	PurchasedPower (555) Purchased Power
76.1	PowerPurchasedForStorageOperations (555.1) Power Purchased for Storage Operations
77	SystemControlAndLoadDispatchingElectric (556) System Control and Load Dispatching
78	OtherExpensesOtherPowerSupplyExpenses (557) Other Expenses
79	OtherPowerSupplyExpense TOTAL Other Power Supply Exp (Enter Total of Lines 76 thru 78)
80	PowerProductionExpenses TOTAL Power Production Expenses (Total of Lines 21, 41, 59, 74 & 79)
81	TransmissionExpensesAbstract 2. TRANSMISSION EXPENSES
82	TransmissionExpensesOperationAbstract Operation
83	OperationSupervisionAndEngineeringElectricTransmissionExpenses (560) Operation Supervision and Engineering	2,576,490	2,493,490
85	LoadDispatchReliability (561.1) Load Dispatch-Reliability	3,269,144	2,198,827
86	LoadDispatchMonitorAndOperateTransmissionSystem (561.2) Load Dispatch-Monitor and Operate Transmission System	11,060,959	10,018,113
87	LoadDispatchTransmissionServiceAndScheduling (561.3) Load Dispatch-Transmission Service and Scheduling	1,814,131	1,583,089
88	SchedulingSystemControlAndDispatchServices (561.4) Scheduling, System Control and Dispatch Services
89	ReliabilityPlanningAndStandardsDevelopment (561.5) Reliability, Planning and Standards Development	2,007,132	3,253,521
90	TransmissionServiceStudies (561.6) Transmission Service Studies
91	GenerationInterconnectionStudies (561.7) Generation Interconnection Studies
92	ReliabilityPlanningAndStandardsDevelopmentServices (561.8) Reliability, Planning and Standards Development Services
93	StationExpensesTransmissionExpense (562) Station Expenses
93.1	OperationOfEnergyStorageEquipmentTransmissionExpense (562.1) Operation of Energy Storage Equipment
94	OverheadLineExpense (563) Overhead Lines Expenses
95	UndergroundLineExpensesTransmissionExpense (564) Underground Lines Expenses
96	TransmissionOfElectricityByOthers (565) Transmission of Electricity by Others
97	MiscellaneousTransmissionExpenses (566) Miscellaneous Transmission Expenses
98	RentsTransmissionElectricExpense (567) Rents
99	TransmissionOperationExpense TOTAL Operation (Enter Total of Lines 83 thru 98)	20,727,856	19,547,040
100	TransmissionMaintenanceAbstract Maintenance
101	MaintenanceSupervisionAndEngineeringElectricTransmissionExpenses (568) Maintenance Supervision and Engineering
102	MaintenanceOfStructuresTransmissionExpense (569) Maintenance of Structures
103	MaintenanceOfComputerHardwareTransmission (569.1) Maintenance of Computer Hardware	3,406,075	2,523,094
104	MaintenanceOfComputerSoftwareTransmission (569.2) Maintenance of Computer Software	9,637,462	8,868,054
105	MaintenanceOfCommunicationEquipmentElectricTransmission (569.3) Maintenance of Communication Equipment	586,352	528,244
106	MaintenanceOfMiscellaneousRegionalTransmissionPlant (569.4) Maintenance of Miscellaneous Regional Transmission Plant
107	MaintenanceOfStationEquipmentTransmission (570) Maintenance of Station Equipment
107.1	MaintenanceOfEnergyStorageEquipmentTransmission (570.1) Maintenance of Energy Storage Equipment
108	MaintenanceOfOverheadLinesTransmission (571) Maintenance of Overhead Lines
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)	13,629,889	11,919,392
112	TransmissionExpenses TOTAL Transmission Expenses (Total of Lines 99 and 111)	34,357,745	31,466,432
113	RegionalMarketExpensesAbstract 3. REGIONAL MARKET EXPENSES
114	RegionalMarketExpensesOperationAbstract Operation
115	OperationSupervision (575.1) Operation Supervision	1,476,477	1,282,216
116	DayAheadAndRealTimeMarketAdministration (575.2) Day-Ahead and Real-Time Market Facilitation	7,676,611	6,210,547
117	TransmissionRightsMarketAdministration (575.3) Transmission Rights Market Facilitation	3,275,011	2,937,791
118	CapacityMarketAdministration (575.4) Capacity Market Facilitation	4,002,787	3,644,148
119	AncillaryServicesMarketAdministration (575.5) Ancillary Services Market Facilitation	1,861,576	1,694,760
120	MarketMonitoringAndCompliance (575.6) Market Monitoring and Compliance	9,313,896	8,934,525
121	MarketFacilitationMonitoringAndComplianceServices (575.7) Market Facilitation, Monitoring and Compliance Services
122	RentsRegionalMarketExpenses (575.8) Rents
123	RegionalMarketOperationExpense Total Operation (Lines 115 thru 122)	27,606,358	24,703,987
124	RegionalMarketExpensesMaintenanceAbstract Maintenance
125	MaintenanceOfStructuresAndImprovementsRegionalMarketExpenses (576.1) Maintenance of Structures and Improvements
126	MaintenanceOfComputerHardware (576.2) Maintenance of Computer Hardware	2,777,334	2,444,703
127	MaintenanceOfComputerSoftware (576.3) Maintenance of Computer Software	12,676,517	11,848,893
128	MaintenanceOfCommunicationEquipmentRegionalMarketExpenses (576.4) Maintenance of Communication Equipment	464,039	420,198
129	MaintenanceOfMiscellaneousMarketOperationPlant (576.5) Maintenance of Miscellaneous Market Operation Plant
130	RegionalMarketMaintenanceExpense Total Maintenance (Lines 125 thru 129)	15,917,890	14,713,794
131	RegionalMarketExpenses TOTAL Regional Transmission and Market Operation Expenses (Enter Total of Lines 123 and 130)	43,524,248	39,417,781
132	DistributionExpensesAbstract 4. DISTRIBUTION EXPENSES
133	DistributionExpensesOperationAbstract Operation
134	OperationSupervisionAndEngineeringDistributionExpense (580) Operation Supervision and Engineering
135	LoadDispatching (581) Load Dispatching
136	StationExpensesDistribution (582) Station Expenses
137	OverheadLineExpenses (583) Overhead Line Expenses
138	UndergroundLineExpenses (584) Underground Line Expenses
138.1	OperationOfEnergyStorageEquipmentDistribution (584.1) Operation of Energy Storage Equipment
139	StreetLightingAndSignalSystemExpenses (585) Street Lighting and Signal System Expenses
140	MeterExpenses (586) Meter Expenses
141	CustomerInstallationsExpenses (587) Customer Installations Expenses
142	MiscellaneousDistributionExpenses (588) Miscellaneous Expenses
143	RentsDistributionExpense (589) Rents
144	DistributionOperationExpensesElectric TOTAL Operation (Enter Total of Lines 134 thru 143)
145	DistributionExpensesMaintenanceAbstract Maintenance
146	MaintenanceSupervisionAndEngineering (590) Maintenance Supervision and Engineering
147	MaintenanceOfStructuresDistributionExpense (591) Maintenance of Structures
148	MaintenanceOfStationEquipment (592) Maintenance of Station Equipment
148.1	MaintenanceOfEnergyStorageEquipment (592.2) Maintenance of Energy Storage Equipment
149	MaintenanceOfOverheadLines (593) Maintenance of Overhead Lines
150	MaintenanceOfUndergroundLines (594) Maintenance of Underground Lines
151	MaintenanceOfLineTransformers (595) Maintenance of Line Transformers
152	MaintenanceOfStreetLightingAndSignalSystems (596) Maintenance of Street Lighting and Signal Systems
153	MaintenanceOfMeters (597) Maintenance of Meters
154	MaintenanceOfMiscellaneousDistributionPlant (598) Maintenance of Miscellaneous Distribution Plant
155	DistributionMaintenanceExpenseElectric TOTAL Maintenance (Total of Lines 146 thru 154)
156	DistributionExpenses TOTAL Distribution Expenses (Total of Lines 144 and 155)
157	CustomerAccountsExpensesAbstract 5. CUSTOMER ACCOUNTS EXPENSES
158	CustomerAccountsExpensesOperationsAbstract Operation
159	SupervisionCustomerAccountExpenses (901) Supervision	435,038	382,410
160	MeterReadingExpenses (902) Meter Reading Expenses
161	CustomerRecordsAndCollectionExpenses (903) Customer Records and Collection Expenses	3,999,810	4,124,500
162	UncollectibleAccounts (904) Uncollectible Accounts
163	MiscellaneousCustomerAccountsExpenses (905) Miscellaneous Customer Accounts Expenses
164	CustomerAccountExpenses TOTAL Customer Accounts Expenses (Enter Total of Lines 159 thru 163)	4,434,848	4,506,910
165	CustomerServiceAndInformationalExpensesAbstract 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
166	CustomerServiceAndInformationalExpensesOperationAbstract Operation
167	SupervisionCustomerServiceAndInformationExpenses (907) Supervision	4,239,060	3,621,187
168	CustomerAssistanceExpenses (908) Customer Assistance Expenses
169	InformationalAndInstructionalAdvertisingExpenses (909) Informational and Instructional Expenses
170	MiscellaneousCustomerServiceAndInformationalExpenses (910) Miscellaneous Customer Service and Informational Expenses
171	CustomerServiceAndInformationExpenses TOTAL Customer Service and Information Expenses (Total Lines 167 thru 170)	4,239,060	3,621,187
172	SalesExpenseAbstract 7. SALES EXPENSES
173	SalesExpenseOperationAbstract Operation
174	SupervisionSalesExpense (911) Supervision
175	DemonstratingAndSellingExpenses (912) Demonstrating and Selling Expenses
176	AdvertisingExpenses (913) Advertising Expenses
177	MiscellaneousSalesExpenses (916) Miscellaneous Sales Expenses
178	SalesExpenses TOTAL Sales Expenses (Enter Total of Lines 174 thru 177)
179	AdministrativeAndGeneralExpensesAbstract 8. ADMINISTRATIVE AND GENERAL EXPENSES
180	AdministrativeAndGeneralExpensesOperationAbstract Operation
181	AdministrativeAndGeneralSalaries (920) Administrative and General Salaries	18,436,670	18,073,833
182	OfficeSuppliesAndExpenses (921) Office Supplies and Expenses	3,087,728	2,912,374
183	AdministrativeExpensesTransferredCredit (Less) (922) Administrative Expenses Transferred-Credit
184	OutsideServicesEmployed (923) Outside Services Employed	5,504,784	4,884,573
185	PropertyInsurance (924) Property Insurance	249,470	241,465
186	InjuriesAndDamages (925) Injuries and Damages	3,362,527	3,131,996
187	EmployeePensionsAndBenefits (926) Employee Pensions and Benefits	15,876,016	16,429,449
188	FranchiseRequirements (927) Franchise Requirements
189	RegulatoryCommissionExpenses (928) Regulatory Commission Expenses	23,654,082	23,527,973
190	DuplicateChargesCredit (929) (Less) Duplicate Charges-Cr.
191	GeneralAdvertisingExpenses (930.1) General Advertising Expenses
192	MiscellaneousGeneralExpenses (930.2) Miscellaneous General Expenses	2,856,703	2,653,054
193	RentsAdministrativeAndGeneralExpense (931) Rents	82,909	79,040
194	AdministrativeAndGeneralOperationExpense TOTAL Operation (Enter Total of Lines 181 thru 193)	73,110,889	71,933,757
195	AdministrativeAndGeneralExpensesMaintenanceAbstract Maintenance
196	MaintenanceOfGeneralPlant (935) Maintenance of General Plant	2,920,915	2,349,556
197	AdministrativeAndGeneralExpenses TOTAL Administrative & General Expenses (Total of Lines 194 and 196)	76,031,804	74,283,313
198	OperationsAndMaintenanceExpensesElectric TOTAL Electric Operation and Maintenance Expenses (Total of Lines 80, 112, 131, 156, 164, 171, 178, and 197)	162,587,705	153,295,623

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
2
3
4
5
6
7
8
9
10
11
12
13
14
15	TOTAL

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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.	PaymentByCompanyOrPublicAuthority Payment By (Company of Public Authority) (Footnote Affiliation) (a)	TransmissionEnergyReceivedFromCompanyOrPublicAuthorityName Energy Received From (Company of Public Authority) (Footnote Affiliation) (b)	TransmissionEnergyDeliveredToCompanyOrPublicAuthorityName Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c)	StatisticalClassificationCode Statistical Classification (d)	RateScheduleTariffNumber Ferc Rate Schedule of Tariff Number (e)	TransmissionPointOfReceipt Point of Receipt (Substation or Other Designation) (f)	TransmissionPointOfDelivery Point of Delivery (Substation or Other Designation) (g)	BillingDemand Billing Demand (MW) (h)	TransmissionOfElectricityForOthersEnergyReceived Megawatt Hours Received (i)	TransmissionOfElectricityForOthersEnergyDelivered Megawatt Hours Delivered (j)	Demand Charges ($) (k)	Energy Charges ($) (l)	Other Charges ($) (m)	RevenuesFromTransmissionOfElectricityForOthers Total Revenues ($) (k+l+m) (n)
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	TOTAL

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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	New York Power Authority	OS	RS7, OATT Attach H	351,484,855	351,484,855
2
3
4
5
6
7
8
9
40	TOTAL			351,484,855	351,484,855

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
	TOTAL

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

Q4

MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (ELECTRIC)
Line No.	Description (a)	Amount (b)
1	IndustryAssociationDues Industry Association Dues
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	Board of Director Fees and Expenses	1,825,745
7	HW & SW Maintenance not specifically allocated	607,855
8	Bank Fees	333,451
9	Special Events	89,652
10
46	MiscellaneousGeneralExpenses TOTAL	2,856,703

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
3	Nuclear Production Plant
4	Hydraulic Production Plant-Conventional
5	Hydraulic Production Plant-Pumped Storage
6	Other Production Plant
7	Transmission Plant
8	Distribution Plant
9	Regional Transmission and Market Operation
10	General Plant	25,580,943				25,580,943
11	Common Plant-Electric
12	TOTAL	25,580,943				25,580,943

B. Basis for Amortization Charges

	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	Acct 380 Land Impr	3,362	15 years				8 years
13	Acct 381 Bldg Impr	107,292	20 years				10 years
14	Acct 382 Hardware	35,855	3 years				2 years
15	Acct 383 Software	258,292	3 years				1 year
16	Act 384 Comm Equip	2,096	3 years				2 years
17	Acct 385 Furn & Equip	8,781	5 years				0 years
18	Total	415,678

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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.	RegulatoryCommissionDescription Description (Furnish name of regulatory commission or body the docket or case number and a description of the case) (a)	RegulatoryExpensesAssessedByRegulatoryCommission Assessed by Regulatory Commission (b)	RegulatoryExpensesOfUtility Expenses of Utility (c)	RegulatoryCommissionExpensesAmount Total Expenses for Current Year (d)	OtherRegulatoryAssetsRegulatoryCommissionExpenses Deferred in Account 182.3 at Beginning of Year (e)	NameOfDepartmentRegulatoryCommissionExpensesCharged Department (f)	AccountNumberRegulatoryCommissionExpensesCharged Account No. (g)	RegulatoryComissionExpensesIncurredAndCharged Amount (h)	RegulatoryCommissionExpensesDeferredToOtherRegulatoryAssets Deferred to Account 182.3 (i)	DeferredRegulatoryCommissionExpensesAmortizedInContraAccount Contra Account (j)	DeferredRegulatoryCommissionExpensesAmortized Amount (k)	OtherRegulatoryAssetsRegulatoryCommissionExpenses Deferred in Account 182.3 End of Year (l)
1	Northeast Power Coordinating Council Fees	157,909		157,909		Corporate	928	157,909
2	FERC Fees	15,120,369		15,120,369		Corporate	928	15,120,369
3	Salaries related to Regulatory oversight		4,044,531	4,044,531		Counsel	928	4,044,531
4	Professional Fees related to Regulatory		4,115,930	4,115,930		Counsel	928	4,115,930
5	Misc Other Expenses related to Regulatory		215,343	215,343		Various	928	215,343
6
7
8
9
46	TOTAL	15,278,278	8,375,804	23,654,082				23,654,082

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
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

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
4	SalariesAndWagesElectricOperationTransmission Transmission
5	SalariesAndWagesElectricOperationRegionalMarket Regional Market	78,846,972
6	SalariesAndWagesElectricOperationDistribution Distribution
7	SalariesAndWagesElectricOperationCustomerAccounts Customer Accounts
8	SalariesAndWagesElectricOperationCustomerServiceAndInformational Customer Service and Informational
9	SalariesAndWagesElectricOperationSales Sales
10	SalariesAndWagesElectricOperationAdministrativeAndGeneral Administrative and General
11	SalariesAndWagesElectricOperation TOTAL Operation (Enter Total of lines 3 thru 10)	78,846,972
12	SalariesAndWagesElectricMaintenanceAbstract Maintenance
13	SalariesAndWagesElectricMaintenanceProduction Production
14	SalariesAndWagesElectricMaintenanceTransmission Transmission
15	SalariesAndWagesElectricMaintenanceRegionalMarket Regional Market
16	SalariesAndWagesElectricMaintenanceDistribution Distribution
17	SalariesAndWagesElectricMaintenanceAdministrativeAndGeneral Administrative and General
18	SalariesAndWagesElectricMaintenance TOTAL Maintenance (Total of lines 13 thru 17)
19	SalariesAndWagesElectricOperationAndMaintenanceAbstract Total Operation and Maintenance
20	SalariesAndWagesElectricProduction Production (Enter Total of lines 3 and 13)
21	SalariesAndWagesElectricTransmission Transmission (Enter Total of lines 4 and 14)
22	SalariesAndWagesElectricRegionalMarket Regional Market (Enter Total of Lines 5 and 15)	78,846,972
23	SalariesAndWagesElectricDistribution Distribution (Enter Total of lines 6 and 16)
24	SalariesAndWagesElectricCustomerAccounts Customer Accounts (Transcribe from line 7)
25	SalariesAndWagesElectricCustomerServiceAndInformational Customer Service and Informational (Transcribe from line 8)
26	SalariesAndWagesElectricSales Sales (Transcribe from line 9)
27	SalariesAndWagesElectricAdministrativeAndGeneral Administrative and General (Enter Total of lines 10 and 17)
28	SalariesAndWagesElectricOperationAndMaintenance TOTAL Oper. and Maint. (Total of lines 20 thru 27)	78,846,972
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
65	SalariesAndWagesOperationsAndMaintenance TOTAL All Utility Dept. (Total of lines 28, 62, and 64)	78,846,972
66	SalariesAndWagesUtilityPlantAbstract Utility Plant
67	SalariesAndWagesUtilityPlantConstructionAbstract Construction (By Utility Departments)
68	SalariesAndWagesUtilityPlantConstructionElectricPlant Electric Plant
69	SalariesAndWagesUtilityPlantConstructionGasPlant Gas Plant
70	SalariesAndWagesUtilityPlantConstructionOther Other (provide details in footnote):
71	SalariesAndWagesUtilityPlantConstruction TOTAL Construction (Total of lines 68 thru 70)
72	SalariesAndWagesPlantRemovalAbstract Plant Removal (By Utility Departments)
73	SalariesAndWagesPlantRemovalElectricPlant Electric Plant
74	SalariesAndWagesPlantRemovalGasPlant Gas Plant
75	SalariesAndWagesPlantRemovalOther Other (provide details in footnote):
76	SalariesAndWagesPlantRemoval TOTAL Plant Removal (Total of lines 73 thru 75)
77	SalariesAndWagesOtherAccountsAbstract Other Accounts (Specify, provide details in footnote):
78	SalariesAndWagesOtherAccountsDescription
79	SalariesAndWagesOtherAccountsDescription
80	SalariesAndWagesOtherAccountsDescription
81	SalariesAndWagesOtherAccountsDescription
82	SalariesAndWagesOtherAccountsDescription
83	SalariesAndWagesOtherAccountsDescription
84	SalariesAndWagesOtherAccountsDescription
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
96	SalariesAndWagesGeneralExpense TOTAL SALARIES AND WAGES	78,846,972

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
2	Reactive Supply and Voltage
3	Regulation and Frequency Response
4	Energy Imbalance
5	Operating Reserve - Spinning
6	Operating Reserve - Supplement
7	Other
8	Total (Lines 1 thru 7)

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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: 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

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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: NYISO
1	January	26,195	11	17	4,600,143	1,505,940	190,939	0	15,653,879	15,653,879
2	February	24,862	14	18	4,104,108	1,373,644	175,462	0	13,541,819	13,541,819
3	March	22,916	1	18	3,727,995	884,053	194,954	0	13,166,370	13,166,370
4	Total for Quarter 1				12,432,246	3,763,637	561,355	0	42,362,068	42,362,068
5	April	19,928	18	19	2,359,168	1,065,342	215,011	0	12,027,111	12,027,111
6	May	28,082	31	17	2,266,152	1,115,175	193,145	0	12,806,786	12,806,786
7	June	26,323	30	17	2,925,085	829,276	245,424	0	13,719,146	13,719,146
8	Total for Quarter 2				7,550,405	3,009,793	653,580	0	38,553,044	38,553,044
9	July	32,423	20	17	3,720,742	858,071	241,945	0	16,850,780	16,850,780
10	August	32,148	8	17	4,251,241	805,820	232,548	0	16,926,496	16,926,496
11	September	24,845	13	17	3,764,888	560,604	204,892	0	13,083,647	13,083,647
12	Total for Quarter 3				11,736,871	2,224,495	679,385	0	46,860,923	46,860,923
13	October	20,614	25	18	2,781,320	849,678	170,148	0	12,136,785	12,136,785
14	November	22,261	21	17	2,617,059	1,048,167	207,929	0	12,695,565	12,695,565
15	December	25,825	23	19	3,845,098	1,342,112	259,866	0	14,637,378	14,637,378
16	Total for Quarter 4				9,243,477	3,239,957	637,943	0	39,469,728	39,469,728
17	Total Year to Date/Year				40,962,999	12,237,882	2,532,263	0	167,245,763	167,245,763

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

2022-12-31

Year/Period of Report

End of:

2022

/

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)
3	Steam		23	Requirements Sales for Resale (See instruction 4, page 311.)
4	Nuclear		24	Non-Requirements Sales for Resale (See instruction 4, page 311.)
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		27	Total Energy Losses
8	Less Energy for Pumping		27.1	Total Energy Stored
9	Net Generation (Enter Total of lines 3 through 8)		28	TOTAL (Enter Total of Lines 22 Through 27.1) MUST EQUAL LINE 20 UNDER SOURCES
10	Purchases (other than for Energy Storage)
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)

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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: Enter System
29	January
30	February
31	March
32	April
33	May
34	June
35	July
36	August
37	September
38	October
39	November
40	December
41	Total

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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:	Plant Name:
1	PlantKind Kind of Plant (Internal Comb, Gas Turb, Nuclear)
2	PlantConstructionType Type of Constr (Conventional, Outdoor, Boiler, etc)
3	YearPlantOriginallyConstructed Year Originally Constructed
4	YearLastUnitOfPlantInstalled Year Last Unit was Installed
5	InstalledCapacityOfPlant Total Installed Cap (Max Gen Name Plate Ratings-MW)
6	NetPeakDemandOnPlant Net Peak Demand on Plant - MW (60 minutes)
7	PlantHoursConnectedToLoad Plant Hours Connected to Load
8	NetContinuousPlantCapability Net Continuous Plant Capability (Megawatts)
9	NetContinuousPlantCapabilityNotLimitedByCondenserWater When Not Limited by Condenser Water
10	NetContinuousPlantCapabilityLimitedByCondenserWater When Limited by Condenser Water
11	PlantAverageNumberOfEmployees Average Number of Employees
12	NetGenerationExcludingPlantUse Net Generation, Exclusive of Plant Use - kWh
13	CostOfLandAndLandRightsSteamProduction Cost of Plant: Land and Land Rights
14	CostOfStructuresAndImprovementsSteamProduction Structures and Improvements
15	CostOfEquipmentSteamProduction Equipment Costs
16	AssetRetirementCostsSteamProduction Asset Retirement Costs
17	CostOfPlant Total cost (total 13 thru 20)
18	CostPerKilowattOfInstalledCapacity Cost per KW of Installed Capacity (line 17/5) Including
19	OperationSupervisionAndEngineeringExpense Production Expenses: Oper, Supv, & Engr
20	FuelSteamPowerGeneration Fuel
21	CoolantsAndWater Coolants and Water (Nuclear Plants Only)
22	SteamExpensesSteamPowerGeneration Steam Expenses
23	SteamFromOtherSources Steam From Other Sources
24	SteamTransferredCredit Steam Transferred (Cr)
25	ElectricExpensesSteamPowerGeneration Electric Expenses
26	MiscellaneousSteamPowerExpenses Misc Steam (or Nuclear) Power Expenses
27	RentsSteamPowerGeneration Rents
28	Allowances Allowances
29	MaintenanceSupervisionAndEngineeringSteamPowerGeneration Maintenance Supervision and Engineering
30	MaintenanceOfStructuresSteamPowerGeneration Maintenance of Structures
31	MaintenanceOfBoilerPlantSteamPowerGeneration Maintenance of Boiler (or reactor) Plant
32	MaintenanceOfElectricPlantSteamPowerGeneration Maintenance of Electric Plant
33	MaintenanceOfMiscellaneousSteamPlant Maintenance of Misc Steam (or Nuclear) Plant
34	PowerProductionExpensesSteamPower Total Production Expenses
35	ExpensesPerNetKilowattHour Expenses per Net kWh

35	FuelKindAxis Plant Name
36	FuelKind Fuel Kind
37	FuelUnit Fuel Unit
38	QuantityOfFuelBurned Quantity (Units) of Fuel Burned
39	FuelBurnedAverageHeatContent Avg Heat Cont - Fuel Burned (btu/indicate if nuclear)
40	AverageCostOfFuelPerUnitAsDelivered Avg Cost of Fuel/unit, as Delvd f.o.b. during year
41	AverageCostOfFuelPerUnitBurned Average Cost of Fuel per Unit Burned
42	AverageCostOfFuelBurnedPerMillionBritishThermalUnit Average Cost of Fuel Burned per Million BTU
43	AverageCostOfFuelBurnedPerKilowattHourNetGeneration Average Cost of Fuel Burned per kWh Net Gen
44	AverageBritishThermalUnitPerKilowattHourNetGeneration Average BTU per kWh Net Generation

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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.	PlantName Name of Plant (a)	YearPlantOriginallyConstructed Year Orig. Const. (b)	InstalledCapacityOfPlant Installed Capacity Name Plate Rating (MW) (c)	NetPeakDemandOnPlant Net Peak Demand MW (60 min) (d)	NetGenerationExcludingPlantUse Net Generation Excluding Plant Use (e)	CostOfPlant Cost of Plant (f)	PlantCostPerMw Plant Cost (Incl Asset Retire. Costs) Per MW (g)	OperatingExpensesExcludingFuel Operation Exc'l. Fuel (h)	FuelProductionExpenses Fuel Production Expenses (i)	MaintenanceProductionExpenses Maintenance Production Expenses (j)	FuelKind Kind of Fuel (k)	FuelCostPerMmbtus Fuel Costs (in cents (per Million Btu) (l)	GenerationType Generation Type (m)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
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	TOTAL

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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.	TransmissionLineStartPoint From	TransmissionLineEndPoint To	LengthOfTransmissionLineAdded Line Length in Miles	SupportingStructureOfTransmissionLineType Type	AverageNumberOfSupportingStructuresOfTransmissionLinePerMiles Average Number per Miles	NumberOfTransmissionCircuitsPerStructurePresent Present	NumberOfTransmissionCircuitsPerStructureUltimate Ultimate	ConductorSize Size	ConductorSpecification Specification	ConductorConfigurationAndSpacing Configuration and Spacing	OperatingVoltageOfTransmissionLine Voltage KV (Operating)	CostOfLandAndLandRightsTransmissionLinesAdded Land and Land Rights	CostOfPolesTowersAndFixturesTransmissionLinesAdded Poles, Towers and Fixtures	CostOfConductorsAndDevicesTransmissionLinesAdded Conductors and Devices	Asset Retire. Costs	CostOfTransmissionLinesAdded Total	SupportingStructureConstructionType Construction
	(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)	(j)	(k)	(l)	(m)	(n)	(o)	(p)	(q)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44	TOTAL

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
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

Name of Respondent:

New York Independent System Operator, Inc.

This report is:

(1)

☑ An Original

(2)

☐ A Resubmission

Date of Report:

12/31/2022

Year/Period of Report

End of:

2022

/

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
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20	Non-power Goods or Services Provided for Affiliated
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42

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