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Exhibit 3-B <br />Elk River Municipal Utilities <br />2019 Test Year Power Supply Classification <br />2019 <br />REVENUE REQUIREMENTTest YearDemandEnergyClassification Basis <br />OTHER OPERATING REVENUES <br />LFG PROJECT 1,102,835 844,860 257,975per LFG <br />DISPERSED GENERATION CREDIT 4,800 4,800 -100% demand <br />CONNECTION MAINTENANCE - - -NA <br />CUSTOMER PENALTIES - - -NA <br />SECURITY LIGHTS - - -NA <br />WIND DELIVERY - - -NA <br />TOTAL OTHER OPERATING REVENUES$ 1,107,635$ 849,660$ 257,975 <br />NON-OPERATING INCOME (EXPENSES) <br />Interest income - - -NA <br />Miscellaneous revenue - - -NA <br />Interest expense and other (18,911) (5,626) (13,286)total revenue requirement <br />Gain (Loss) on sale of capital assets - - -NA <br />TOTAL NON-OPERATING INCOME (EXPENSES)$ (18,911)$ (5,626) $ (13,286) <br />TRANSFER TO CITY$ - $ -$ - NA <br />MARGIN$ - $ -$ - NA <br />TOTAL REVENUE REQUIREMENT$ 26,438,480 $ 7,864,844$ 18,573,636 <br />page 3 of 3 <br />81 <br />