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Exhibit 3-E <br />Elk River Municipal Utilities <br />2019 Test Year Allocation Factors <br />CommercialCommercial <br />TotalResidentialNon-demandDemandIndustrial <br />Demand Allocation Factors <br />12 Coincident Peak (kW) 631,217 216,353 60,320 246,455 108,089 <br />12 CP100.0%34.3%9.6%39.0%17.1% <br />1 Coincident Peak (kW) 63,289 23,518 5,926 24,387 9,459 <br />1 CP100.0%37.2%9.4%38.5%14.9% <br />1 Non-coincident Peak (kW) 82,060 34,616 8,346 28,690 10,408 <br />1 NCP100.0%42.2%10.2%35.0%12.7% <br />Energy Allocation Factors <br />Retail Energy Req. (kWh) 325,232,320 96,153,850 26,797,714 118,410,356 83,870,400 <br />RE100.0%29.6%8.2%36.4%25.8% <br />Customers <br />Number of Customers 12,080 10,523 1,329 226 2 <br />C100.0%87.1%11.0%1.9%0.0% <br />Customer Facilities Allocation Factor <br />Weighted Number of Cust 21,299 10,523 1,994 6,782 2,000 <br />CF100.0%49.4%9.4%31.8%9.4% <br />Customer Service Allocation Factor <br />Weighted Number of Cust 13,667 10,523 1,994 1,130 20 <br />CS100.0%77.0%14.6%8.3%0.1% <br />Revenue Allocator <br />Sum Other Rev Reqs$ 33,824,413$ 11,685,739 $ 3,054,657$ 12,115,517$ 6,968,500 <br />R100.0%34.5%9.0%35.8%20.6% <br />page 1 of 1 <br />171 <br />