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Exhibit 3-A
<br />Elk River Municipal Utilities
<br />Functionalization of 2019 Test Year Revenue Requirements
<br />2019Power
<br />REVENUE REQUIREMENTTest YearSupplyDistributionCustomerRevenueClassification Basis
<br />OPERATING EXPENSES
<br />Purchased Power$ 24,851,301 $ 24,851,301 $ - $ - $ -100% power supply
<br />Production
<br />OPERATING SUPERVISION 103,807 103,807 - - - 100% power supply
<br />DIESEL OIL FUEL 14,455 14,455 - - - 100% power supply
<br />NATURAL GAS 24,994 24,994 - - - 100% power supply
<br />ELECTRIC & WATER CONSUMPTION 31,289 31,289 - - - 100% power supply
<br />OTHER EXP/PLANT SUPPLIES-ETC 8,368 8,368 - - - 100% power supply
<br />MISC OTHER PWR GENERATION EXP 5,841 5,841 - - - 100% power supply
<br />MAINTENANCE OF STRUCTURE/PLANT 30,631 30,631 - - - 100% power supply
<br />MTCE OF ENGINES/GENERATORS-PL 19,825 19,825 - - - 100% power supply
<br />MTCE OF PLANT/LAND IMPROVEMENT 44,209 44,209 - - - 100% power supply
<br />LFG PURCHASED GAS 172,286 172,286 - - - 100% power supply
<br />LANDFILL GAS O&M 543,448 543,448 - - - 100% power supply
<br />LFG ADMIN 2,450 2,450 - - - 100% power supply
<br />LFG INSURANCE 17,160 17,160 - - - 100% power supply
<br />LFG MTCE 1,172 1,172 - - - 100% power supply
<br />Total Production$ 1,019,935$ 1,019,935$ - $ - $ -
<br />Transmission$ 39,331$ 39,331 $ - $ - $ -100% power supply
<br />Distribution
<br />REMOVE EXISTING SERV & METERS 2,080 - 2,080 - - 100% distribution
<br />SCADA EXPENSES 39,704 - 39,704 - - 100% distribution
<br />TRANSFORMER EX/OVERHD & UNDERG 10,794 - 10,794 - - 100% distribution
<br />MTCE OF SIGNAL SYSTEMS 310 - 310 - - 100% distribution
<br />METER EXP - REMOVE & RESET 6,388 - 6,388 - - 100% distribution
<br />TEMP SERVICE-INSTALL & REMOVE 894 - 894 - - 100% distribution
<br />MISC DISTRIBUTION EXPENSE 241,739 - 241,739 - - 100% distribution
<br />INTERCONNECTION CARRYING CHARGE 4,832 - 4,832 - - 100% distribution
<br />MTCE OF STRUCTURES 5,036 - 5,036 - - 100% distribution
<br />MTCE OF SUBSTATIONS 25,431 - 25,431 - - 100% distribution
<br />MTCE OF SUBSTATION EQUIPMENT 26,181 - 26,181 - - 100% distribution
<br />MTCE OF OVERHD LINES/TREE TRIM 106,712 - 106,712 - - 100% distribution
<br />MTCE OF OVERHD LINES/STANDBY 29,072 - 29,072 - - 100% distribution
<br />MTCE OF OVERHEAD 125,153 - 125,153 - - 100% distribution
<br />MTCE OF UNDERGROUND/DISTRIB 132,921 - 132,921 - - 100% distribution
<br />LOCATE ELECTRIC LINES 90,191 - 90,191 - - 100% distribution
<br />LOCATE FIBER LINES 373 - 373 - - 100% distribution
<br />MTCE OF LINE TRANSFORMERS 42,184 - 42,184 - - 100% distribution
<br />MTCE OF STREET LIGHTING 41,748 - 41,748 - - 100% distribution
<br />MTCE OF SECURITY LIGHTING 8,431 - 8,431 - - 100% distribution
<br />MTCE OF METERS 76,866 - 76,866 - - 100% distribution
<br />VOLTAGE COMPLAINTS 9,087 - 9,087 - - 100% distribution
<br />SALARIES/TRANS & DISTRIBUTION 39,247 - 39,247 - - 100% distribution
<br />ELECTRIC MAPPING 91,744 - 91,744 - - 100% distribution
<br />MTCE OF OVERHEAD SERVICE/2NDRY 16,540 - 16,540 - - 100% distribution
<br />MTCE OF UNDERGROUND ELEC SERV 33,347 - 33,347 - - 100% distribution
<br />LOCATE UNDERGROUND SECONDARY - - - - - 100% distribution
<br />TRANSPORTATION EXPENSE 219,760 - 219,760 - - 100% distribution
<br />Total Distribution$ 1,426,765$ -$ 1,426,765 $ - $ -
<br />Depreciation & Amortization
<br />DEPRECIATION 2,184,824 1,010,512 1,174,312 - - plant in service
<br />AMORTIZATION 668,135 309,022 359,113 - - plant in service
<br />Total Depreciation & Amortization$ 2,852,959$ 1,319,534$ 1,533,425 $ - $ -
<br />Other Operating Expenses
<br />EV CHARGING EXPENSE 4,528 - - 4,528 - 100% customer
<br />LOSS ON DISPOSITION OF PROPERTY 17,049 - 17,049 - - 100% distribution
<br />OTHER DONATIONS 2,856 - 2,856 - - 100% distribution
<br />MUTUAL AID 29,577 - 29,577 - - 100% distribution
<br />INTEREST PD ON METER DEPOSIT 22,754 - - 22,754 - 100% customer
<br />RENTAL PROPERTY EXPENSE 10,179 4,708 5,471 - - plant in service
<br />UTILITIES AND LABOR DONATED 210,790 - 210,790 - - 100% distribution
<br />Total Other Operating Expenses$ 297,733$ 4,708 $ 265,743$ 27,282$ -
<br />Customer Accounts
<br />METER READING EXPENSE 27,298 - - 27,298 - 100% customer
<br />COLLECTING EXP DISC/RECONNECT 14,521 - - 14,521 - 100% customer
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