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Exhibit 3-C <br />Elk River Municipal Utilities <br />2019 Test Year Distribution Classification <br />2019Customer <br />REVENUE REQUIREMENTTest YearDemandFacilitiesClassification Basis <br />OPERATING EXPENSES <br />Purchased Power$ - $ -$ - NA <br />Production <br />OPERATING SUPERVISION - - -NA <br />DIESEL OIL FUEL - - -NA <br />NATURAL GAS - - -NA <br />ELECTRIC & WATER CONSUMPTION - - -NA <br />OTHER EXP/PLANT SUPPLIES-ETC - - -NA <br />MISC OTHER PWR GENERATION EXP - - -NA <br />MAINTENANCE OF STRUCTURE/PLANT - - -NA <br />MTCE OF ENGINES/GENERATORS-PL - - -NA <br />MTCE OF PLANT/LAND IMPROVEMENT - - -NA <br />LFG PURCHASED GAS - - -NA <br />LANDFILL GAS O&M - - -NA <br />LFG ADMIN - - -NA <br />LFG INSURANCE - - -NA <br />LFG MTCE - - -NA <br />Total Production$ - $ -$ - <br />Transmission$ - $ -$ - NA <br />Distribution <br />REMOVE EXISTING SERV & METERS 2,080 - 2,080100% Cust facilities <br />SCADA EXPENSES 39,704 30,784 8,920Dist/Cust split <br />TRANSFORMER EX/OVERHD & UNDERG 10,794 - 10,794 100% Cust facilities <br />MTCE OF SIGNAL SYSTEMS 310 - 310100% Cust facilities <br />METER EXP - REMOVE & RESET 6,388 - 6,388100% Cust facilities <br />TEMP SERVICE-INSTALL & REMOVE 894 - 894100% Cust facilities <br />MISC DISTRIBUTION EXPENSE 241,739 187,429 54,310 Dist/Cust split <br />INTERCONNECTION CARRYING CHARGE 4,832 4,832 -100% Dist demand <br />MTCE OF STRUCTURES 5,036 5,036 -100% Dist demand <br />MTCE OF SUBSTATIONS 25,431 25,431 -100% Dist demand <br />MTCE OF SUBSTATION EQUIPMENT 26,181 26,181 -100% Dist demand <br />MTCE OF OVERHD LINES/TREE TRIM 106,712 82,738 23,974 Dist/Cust split <br />MTCE OF OVERHD LINES/STANDBY 29,072 22,541 6,531Dist/Cust split <br />MTCE OF OVERHEAD 125,153 97,036 28,117 Dist/Cust split <br />MTCE OF UNDERGROUND/DISTRIB 132,921 103,059 29,862 Dist/Cust split <br />LOCATE ELECTRIC LINES 90,191 - 90,191 100% Cust facilities <br />LOCATE FIBER LINES 373 - 373100% Cust facilities <br />MTCE OF LINE TRANSFORMERS 42,184 - 42,184 100% Cust facilities <br />MTCE OF STREET LIGHTING 41,748 - 41,748 100% Cust facilities <br />MTCE OF SECURITY LIGHTING 8,431 - 8,431100% Cust facilities <br />MTCE OF METERS 76,866 - 76,866 100% Cust facilities <br />VOLTAGE COMPLAINTS 9,087 - 9,087100% Cust facilities <br />SALARIES/TRANS & DISTRIBUTION 39,247 30,430 8,817Dist/Cust split <br />ELECTRIC MAPPING 91,744 71,133 20,611 Dist/Cust split <br />MTCE OF OVERHEAD SERVICE/2NDRY 16,540 - 16,540 100% Cust facilities <br />MTCE OF UNDERGROUND ELEC SERV 33,347 - 33,347 100% Cust facilities <br />LOCATE UNDERGROUND SECONDARY - - -NA <br />TRANSPORTATION EXPENSE 219,760 219,760 -100% Dist demand <br />Total Distribution$ 1,426,765$ 906,389$ 520,376 <br />Depreciation & Amortization <br />DEPRECIATION 1,174,312 910,489 263,823Dist/Cust split <br />AMORTIZATION 359,113 278,434 80,679 Dist/Cust split <br />Total Depreciation & Amortization$ 1,533,425$ 1,188,923$ 344,502 <br />page 1 of 3 <br />165 <br />