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Exhibit 3-F <br />Commercial Commercial Allocation <br />Total Residential Non-demand Demand Industrial Factor <br />Power Supply <br />Demand 7,627,313 2,798,434 767,187 2,795,776 1,265,917 12 CP <br />Energy 21,471,075 7,096,496 2,003,332 7,628,532 4,742,715 RE <br />Total Power Supply 29,098,388$ 9,894,929$ 2,770,519$ 10,424,308$ 6,008,632$ <br />Distribution <br />Demand 5,830,344 2,522,847 611,038 1,973,727 722,732 1 NCP <br />Customer Facilities 3,049,274 1,580,404 294,044 904,440 270,386 CF <br />Total Distribution 8,879,618$ 4,103,250$ 905,082$ 2,878,167$ 993,118$ <br />Customer <br />Customer Service 1,720,514 1,339,069 249,142 127,721 4,582 CS <br />Total Customer Service 1,720,514$ 1,339,069$ 249,142$ 127,721$ 4,582$ <br />Revenue Component <br />Operating Expenses 370,351$ 143,083 36,614 125,292 65,363 R <br />Other Operating Income (873,214) (337,360) (86,329) (295,412) (154,112) R <br />Non-Operating Income (1,247,803) (482,080) (123,362) (422,138) (220,223) R <br />Transfer to City 1,527,629 590,189 151,027 516,804 269,609 R <br />Margin 2,672,669 1,032,567 264,230 904,176 471,695 R <br />Total Revenue 2,449,632$ 946,399$ 242,180$ 828,722$ 432,332$ <br />Total Revenue Requirements 42,148,152$ 16,283,647$ 4,166,924$ 14,258,918$ 7,438,663$ <br />Total Revenues 42,148,152$ 16,583,227$ 4,401,535$ 13,875,362$ 7,288,029$ <br />Percent Revenue Requirements 100.0%38.6%9.9%33.8%17.6% <br />Percent Revenues 100.0%39.3%10.4%32.9%17.3% <br />Percent Change 0.0%-1.8%-5.3%2.8%2.1% <br />Revenue Req/kWh 0.132 0.154 0.140 0.125 0.105 <br />Revenue/kWh 0.132 0.157 0.147 0.122 0.103 <br />Elk River Municipal Utilities <br />2024 Test Year Allocation of Revenue Requirements <br />page 1 of 1