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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 />OTHER OPERATING REVENUES <br />LFG PROJECT - - -NA <br />DISPERSED GENERATION CREDIT - - -NA <br />CONNECTION MAINTENANCE - - -100% Cust facilities <br />CUSTOMER PENALTIES - - -NA <br />SECURITY LIGHTS - - -NA <br />WIND DELIVERY 7,170 7,170 -100% Dist demand <br />TOTAL OTHER OPERATING REVENUES$ 7,170 $ 7,170$ - <br />NON-OPERATING INCOME (EXPENSES) <br />Interest income - - -NA <br />Miscellaneous revenue - - -NA <br />Interest expense and other (345,689) (268,026) (77,663)Dist/Cust split <br />Gain (Loss) on sale of capital assets - - -NA <br />TOTAL NON-OPERATING INCOME (EXPENSES)$ (345,689)$ (268,026)$ (77,663) <br />TRANSFER TO CITY$ - $ -$ - NA <br />MARGIN$ - $ -$ - NA <br />TOTAL REVENUE REQUIREMENT$ 5,155,797$ 3,481,094$ 1,674,703 <br />page 3 of 3 <br />167 <br />