Comparison of Average Monthly Electric Bills for Electric Service CustomersIndependence Power & Light Versus

Kansas City Power & Light Company, Kansas City Power & Light Company - Greater Missouri Operations, and Board of Public Utilities-Kansas City, KS

Independence Kansas City Power & Light Co. Kansas City Power & Light Co. - GMO Board of Public Utilities-Kansas CityPower & Light (IPL) (KCPL) (KCPL-GMO) (BPU-KC)

Average Average Percent Average Percent Average PercentType of Service Monthly Monthly Higher or Monthly Higher or Monthly Higher or

and Rate Bill Rate Bill (Lower) Rate Bill (Lower) Rate Bill (Lower)Customer Monthly Usage Code Amount Code Amount than IPL Code Amount than IPL Code Amount than IPL

Standard Residential Service

Average Customer Usage (Mar 12 - Feb 13)Average Monthly KWH = 831 RS-3 118.85 R 113.66 -4.37% M0860 118.45 -0.34% 100 110.06 -7.40%Low UserAverage Monthly KWH = 400 RS-3 59.73 R 60.64 1.52% M0860 63.25 5.89% 100 61.51 2.98%High UserAverage Monthly KWH = 1,000 RS-3 141.63 R 131.44 -7.19% M0860 138.00 -2.56% 100 129.56 -8.52%

Small General Service(Commercial)

Average Customer Usage (Mar 12 - Feb 13)Average Monthly KWH = 652 (6 KW Demand) GS-1 112.51 SGS 108.73 -3.36% M0710 102.37 -9.01% 200 ND 128.28 14.02%Low UserAverage Monthly KWH = 400 (5 KW Demand) GS-1 72.80 SGS 73.74 1.29% M0710 70.13 -3.67% 200 ND 91.50 25.69%High UserAverage Monthly KWH = 1,000 (9 KW Demand) GS-1 166.60 SGS 157.21 -5.64% M0710 147.01 -11.76% 200 ND 179.24 7.59%

Large General Service(Commercial and Industrial)

Average Customer Usage (Mar 12 - Feb 13)Ave. Monthly KWH = 16,366 (50% Load Factor) LGS-1 2,097.90 MGS 1,632.60 -22.18% M0711 1,779.81 -15.16% 200 1,939.17 -7.57%Low UserAve. Monthly KWH = 5,000 (40% Load Factor) LGS-1 684.75 SGS 578.65 -15.49% M0711 592.18 -13.52% 200 ND 765.50 11.79%High UserAve. Monthly KWH = 58,333 (50% Load Factor) LGS-1 7,262.99 MGS 5,732.47 -21.07% M0720 5,439.10 -25.11% 200 6,339.59 -12.71%

Industrial - Primary VoltageDelivered Service - 13,000 Volts

Metered Demand - 500 KWMonthly KWH - 150,000 KWH LP-2 17,047.20 MGS 14,502.22 -14.93% M0735 12,372.43 -27.42% 250 18,323.59 7.49%Metered Demand - 500 KWMonthly KWH - 250,000 KWH LP-2 25,294.50 LGS 19,179.59 -24.17% M0735 17,498.10 -30.82% 250 23,615.06 -6.64%Metered Demand - 1,200 KWMonthly KWH - 360,000 KWH LP-2 39,984.28 LGS 35,856.13 -10.32% M0735 29,418.18 -26.43% 300 43,444.28 8.65%Metered Demand - 1,200 KWMonthly KWH - 600,000 KWH LP-2 59,777.80 LGS 46,713.85 -21.85% M0735 41,719.81 -30.21% 300 55,932.62 -6.43%Metered Demand - 4,000 KWMonthly KWH - 1,200,000 KWH LP-2 124,110.60 LGS 117,304.14 -5.48% M0735 97,601.20 -21.36% 400 127,403.21 2.65%Metered Demand - 4,000 KWMonthly KWH - 2,000,000 KWH LP-2 186,371.00 LGS 153,496.54 -17.64% M0735 138,606.62 -25.63% 400 166,171.36 -10.84%

NOTES: (a) IPL rates include Fuel Cost Adjustment of $0.020098 per KWH as based on the average of the actual monthly Fuel Cost Adjustment rates for the 12 months ending February 2013. (b) A Gross Receipts Tax of 9.08 percent is incorporated within IPL's rates. All bill amounts shown for KCPL, KCPL-GMO, & BPU-KC include the City's Franchise Gross Receipts Tax of 9.08 percent. (c) Fuel Cost Adjustment rate provision is not applicable for KCPL. KCPL-GMO historical FAC of $0.0029 and DSIM rate as of Mar 2013. BPU-KC historical ERC of $0.032710 and ESC schedule as of Jan 2013. (d) No sales tax is included in the above bill amounts. (e) Average customer usages are based on IPL's average customer usage for each month from March 2012 through February 2013.

280

Comparison of Average Monthly Electric Bills for Electric Service CustomersIndependence Power & Light Versus

Kansas City Power & Light Company - Greater Missouri Operations, Kansas City Power & Light Company, and Board of Public Utilities-Kansas City, KS

Independence Kansas City Power & Light Co. - GMO Kansas City Power & Light Co. Board of Public Utilities-Kansas CityPower & Light (IPL) (KCPL-GMO) (KCPL) (BPU-KC)

Average Average Percent Average Percent Average PercentType of Service Monthly Monthly Higher or Monthly Higher or Monthly Higher or

and Rate Bill Rate Bill (Lower) Rate Bill (Lower) Rate Bill (Lower)Customer Monthly Usage Code Amount Code Amount than IPL Code Amount than IPL Code Amount than IPL

Standard Residential Service

Average Customer Usage (Mar 11 - Feb 12)Average Monthly KWH = 819 RS-3 114.45 M0860 112.54 -1.67% R 102.88 -10.11% 100 103.83 -9.28%Low UserAverage Monthly KWH = 400 RS-3 58.26 M0860 61.13 4.92% R 55.89 -4.06% 100 58.35 0.15%High UserAverage Monthly KWH = 1,000 RS-3 138.34 M0860 132.54 -4.19% R 120.16 -13.15% 100 124.00 -10.36%

Small General Service(Commercial)

Average Customer Usage (Mar 11 - Feb 12)Average Monthly KWH = 641 (6 KW Demand) GS-1 107.80 M0710 98.02 -9.07% SGS 104.64 -2.93% 200 ND 120.50 11.78%Low UserAverage Monthly KWH = 400 (5 KW Demand) GS-1 70.74 M0710 68.28 -3.48% SGS 71.95 1.71% 200 ND 86.59 22.41%High UserAverage Monthly KWH = 1,000 (9 KW Demand) GS-1 162.16 M0710 142.39 -12.19% SGS 153.39 -5.41% 200 ND 171.09 5.51%

Large General Service(Commercial and Industrial)

Average Customer Usage (Mar 11 - Feb 12)Ave. Monthly KWH = 16,529 (50% Load Factor) LGS-1 2,066.57 M0720 1,718.65 -16.84% MGS 1,528.04 -26.06% 200 1,881.86 -8.94%Low UserAve. Monthly KWH = 5,000 (40% Load Factor) LGS-1 670.60 M0711 563.07 -16.03% SGS 566.16 -15.57% 200 ND 735.89 9.74%High UserAve. Monthly KWH = 58,333 (50% Load Factor) LGS-1 7,083.26 M0720 5,085.91 -28.20% MGS 5,324.13 -24.84% 200 6,112.87 -13.70%

Industrial - Primary VoltageDelivered Service - 13,000 Volts

Metered Demand - 500 KWMonthly KWH - 150,000 KWH LP-2 16,761.90 M0735 11,303.72 -32.56% LGS 13,296.77 -20.67% 250 17,882.68 6.69%Metered Demand - 500 KWMonthly KWH - 250,000 KWH LP-2 24,966.50 M0735 16,032.42 -35.78% LGS 17,709.29 -29.07% 250 23,190.64 -7.11%Metered Demand - 1,200 KWMonthly KWH - 360,000 KWH LP-2 39,343.56 M0735 26,859.70 -31.73% LGS 32,526.74 -17.33% 300 42,196.90 7.25%Metered Demand - 1,200 KWMonthly KWH - 600,000 KWH LP-2 59,034.60 M0735 38,208.73 -35.28% LPS 42,617.96 -27.81% 300 54,685.24 -7.37%Metered Demand - 4,000 KWMonthly KWH - 1,200,000 KWH LP-2 122,439.20 M0735 89,084.36 -27.24% LGS 106,428.01 -13.08% 400 122,406.21 -0.03%Metered Demand - 4,000 KWMonthly KWH - 2,000,000 KWH LP-2 184,534.00 M0735 126,913.96 -31.22% LGS 141,728.21 -23.20% 400 161,130.36 -12.68%

Industrial - Transmission VoltageDelivered Service - 69,000 Volts

Metered Demand - 10,000 KWMonthly KWH - 3,500,000 KWH LP-2 331,587.00 M0735 248,094.12 -25.18% LPS 253,444.00 -23.57% 400 305,055.75 -8.00%Metered Demand - 10,000 KWMonthly KWH - 5,000,000 KWH LP-2 440,142.00 M0735 316,996.82 -27.98% LPS 295,401.77 -32.88% 400 375,267.48 -14.74%

NOTES:

(a) IPL rates include Fuel Cost Adjustment of $0.022646 per KWH as based on the average of the actual monthly Fuel Cost Adjustment rates for the 12 months ending March 2012. (b) A Gross Receipts Tax of 9.08 percent is incorporated within IPL's rates. All bill amounts shown for KCPL, KCPL-GMO, & BPU-KC include the City's Franchise Gross Receipts Tax of 9.08 percent. (c) Fuel Cost Adjustment rate provision is not applicable for KCPL. KCPL-GMO based upon $0.0040 as of April 1, 2012. BPU-KC based upon current ERC of $0.033510 and current ESC schedule. (d) No sales tax is included in the above bill amounts. (e) Average customer usages are based on IPL's average customer usage for each month from March 2011 through February 2012.

301

Comparison of Average Monthly Electric Bills for Electric Service CustomersIndependence Power & Light Versus

Kansas City Power & Light Company - Greater Missouri Operations, Kansas City Power & Light Company, and Board of Public Utilities-Kansas City, KS

Independence Kansas City Power & Light Co. - GMO Kansas City Power & Light Co. Board of Public Utilities-Kansas CityPower & Light (IPL) (KCPL-GMO) (KCPL) (BPU-KC)

Average Average Percent Average Percent Average PercentType of Service Monthly Monthly Higher or Monthly Higher or Monthly Higher or

and Rate Bill Rate Bill (Lower) Rate Bill (Lower) Rate Bill (Lower)Customer Monthly Usage Code Amount Code Amount than IPL Code Amount than IPL Code Amount than IPL

Standard Residential Service

Average Customer Usage (Mar 10 - Feb 11)Average Monthly KWH = 865 RS-3 106.66 M0860 111.49 4.53% R 101.41 -4.92% 100 95.29 -10.66%Low UserAverage Monthly KWH = 400 RS-3 51.71 M0860 57.83 11.84% R 53.29 3.06% 100 51.17 -1.04%High UserAverage Monthly KWH = 1,000 RS-3 122.37 M0860 125.93 2.91% R 113.74 -7.05% 100 108.43 -11.39%

Small General Service(Commercial)

Average Customer Usage (Mar 10 - Feb 11)Average Monthly KWH = 696 (6 KW Demand) GS-1 104.16 M0710 99.35 -4.62% SGS 106.71 2.45% 200 ND 115.57 10.95%Low UserAverage Monthly KWH = 400 (5 KW Demand) GS-1 63.67 M0710 64.64 1.52% SGS 68.49 7.57% 200 ND 78.14 22.73%High UserAverage Monthly KWH = 1,000 (9 KW Demand) GS-1 145.15 M0710 135.08 -6.94% SGS 146.05 0.62% 200 ND 154.08 6.15%

Large General Service(Commercial and Industrial)

Average Customer Usage (Mar 10 - Feb 11)Ave. Monthly KWH = 17,277 (50% Load Factor) LGS-1 1,942.76 M0720 1,697.18 -12.64% MGS 1,541.06 -20.68% 200 1,789.50 -7.89%Low UserAve. Monthly KWH = 5,000 (40% Load Factor) LGS-1 599.29 M0711 560.93 -6.40% SGS 536.66 -10.45% 200 ND 665.15 10.99%High UserAve. Monthly KWH = 58,333 (50% Load Factor) LGS-1 6,340.99 M0720 4,892.25 -22.85% LGS 5,139.20 -18.95% 200 5,565.16 -12.24%

Industrial - Primary VoltageDelivered Service - 13,000 Volts

Metered Demand - 500 KWMonthly KWH - 150,000 KWH LP-2 14,579.60 M0735 10,849.10 -25.59% LGS 12,528.29 -14.07% 250 16,017.36 9.86%Metered Demand - 500 KWMonthly KWH - 250,000 KWH LP-2 21,468.50 M0735 15,362.96 -28.44% LGS 16,882.30 -21.36% 250 20,459.73 -4.70%Metered Demand - 1,200 KWMonthly KWH - 360,000 KWH LP-2 34,148.04 M0735 25,786.88 -24.49% LGS 30,643.21 -10.26% 300 37,570.56 10.02%Metered Demand - 1,200 KWMonthly KWH - 600,000 KWH LP-2 50,681.40 M0735 36,620.88 -27.74% LPS 40,315.98 -20.45% 400 47,549.94 -6.18%Metered Demand - 4,000 KWMonthly KWH - 1,200,000 KWH LP-2 105,495.80 M0735 85,538.02 -18.92% LGS 100,276.73 -4.95% 400 106,334.49 0.79%Metered Demand - 4,000 KWMonthly KWH - 2,000,000 KWH LP-2 157,219.00 M0735 121,650.36 -22.62% LGS 135,108.82 -14.06% 400 138,045.89 -12.20%

Industrial - Transmission VoltageDelivered Service - 69,000 Volts

Metered Demand - 10,000 KWMonthly KWH - 3,500,000 KWH LP-2 282,923.00 M0735 238,029.96 -15.87% LPS 238,391.87 -15.74% 400 263,067.51 -7.02%Metered Demand - 10,000 KWMonthly KWH - 5,000,000 KWH LP-2 372,381.00 M0735 303,855.95 -18.40% LPS 280,182.82 -24.76% 400 320,564.22 -13.91%

NOTES:

(a) IPL rates include Fuel Cost Adjustment of $0.012314 per KWH as based on the average of the actual monthly Fuel Cost Adjustment rates for the 12 months ending March 2011 (b) A Gross Receipts Tax of 9.08 percent is incorporated within IPL's rates. All bill amounts shown for KCPL, KCPL-GMO, & BPU-KC include the City's Franchise Gross Receipts Tax of 9.08 percent. (c) Fuel Cost Adjustment rate provision is not applicable for KCPL. KCPL-GMO based upon $0.0054/0.0055 as of March 1, 2011. BPU-KC based upon current ERC of $0.026390 and current ESC schedule. (d) No sales tax is included in the above bill amounts. (e) Average customer usages are based on IPL's average customer usage for each month from March 2010 through February 2011.

298

Comparison of Average Monthly Electric Bills for Electric Service CustomersIndependence Power & Light Versus

Kansas City Power & Light Company - Greater Missouri Operations, Kansas City Power & Light Company, and Board of Public Utilities-Kansas City, KS

Independence Kansas City Power & Light Co. - GMO Kansas City Power & Light Co. Board of Public Utilities-Kansas CityPower & Light (IPL) (KCPL-GMO) (KCPL) (BPU-KC)

Average Average Percent Average Percent Average PercentType of Service Monthly Monthly Higher or Monthly Higher or Monthly Higher or

and Rate Bill Rate Bill (Lower) Rate Bill (Lower) Rate Bill (Lower)Customer Monthly Usage Code Amount Code Amount than IPL Code Amount than IPL Code Amount than IPL

Standard Residential Service

Average Customer Usage (Mar 09 - Feb 10)Average Monthly KWH = 766 RS-3 87.77 M0860 100.03 13.97% R 90.72 3.36% 100 79.01 -9.98%Low UserAverage Monthly KWH = 400 RS-3 47.96 M0860 58.18 21.31% R 53.05 10.61% 100 44.59 -7.03%High UserAverage Monthly KWH = 1,000 RS-3 112.74 M0860 124.06 10.04% R 110.74 -1.77% 100 100.97 -10.44%

Small General Service(Commercial)

Average Customer Usage (Mar 09 - Feb 10)Average Monthly KWH = 689 (6 KW Demand) GS-1 96.27 M0710 96.45 0.19% SGS 104.91 8.97% 200 ND 97.46 1.24%Low UserAverage Monthly KWH = 400 (5 KW Demand) GS-1 59.45 M0710 63.40 6.64% SGS 67.97 14.33% 200 ND 64.23 8.04%High UserAverage Monthly KWH = 1,000 (9 KW Demand) GS-1 135.33 M0710 132.09 -2.39% SGS 144.78 6.98% 200 ND 133.35 -1.46%

Large General Service(Commercial and Industrial)

Average Customer Usage (Mar 09 - Feb 10)Ave. Monthly KWH = 17,163 (50% Load Factor) LGS-1 1,722.20 M0720 1,648.27 -4.29% MGS 1,493.48 -13.28% 300 1,918.61 11.40%Low UserAve. Monthly KWH = 5,000 (40% Load Factor) LGS-1 541.73 M0711 544.87 0.58% SGS 531.58 -1.87% 200 ND 594.13 9.67%High UserAve. Monthly KWH = 58,333 (50% Load Factor) LGS-1 5,697.82 M0720 4,740.91 -16.79% MGS 4,971.01 -12.76% 300 5,772.81 1.32%

Industrial - Primary VoltageDelivered Service - 13,000 Volts

Metered Demand - 500 KWMonthly KWH - 150,000 KWH LP-2 13,443.45 M0735 10,923.90 -18.74% LPS 18,218.53 35.52% 300 13,942.73 3.71%Metered Demand - 500 KWMonthly KWH - 250,000 KWH LP-2 19,715.75 M0735 15,487.61 -21.45% LPS 21,432.42 8.71% 300 20,949.63 6.26%Metered Demand - 1,200 KWMonthly KWH - 360,000 KWH LP-2 31,463.28 M0735 25,966.38 -17.47% LPS 32,602.65 3.62% 300 33,403.30 6.17%Metered Demand - 1,200 KWMonthly KWH - 600,000 KWH LP-2 46,516.80 M0735 36,920.04 -20.63% LPS 40,315.98 -13.33% 300 50,219.86 7.96%Metered Demand - 4,000 KWMonthly KWH - 1,200,000 KWH LP-2 96,954.60 M0735 86,136.35 -11.16% LPS 110,653.49 14.13% 400 100,017.77 3.16%Metered Demand - 4,000 KWMonthly KWH - 2,000,000 KWH LP-2 143,899.00 M0735 122,647.57 -14.77% LPS 136,364.59 -5.24% 400 142,917.19 -0.68%

Industrial - Transmission VoltageDelivered Service - 69,000 Volts

Metered Demand - 10,000 KWMonthly KWH - 3,500,000 KWH LP-2 258,775.50 M0735 239,775.08 -7.34% LPS 238,391.87 -7.88% 400 254,010.33 -1.84%Metered Demand - 10,000 KWMonthly KWH - 5,000,000 KWH LP-2 339,648.00 M0735 306,348.99 -9.80% LPS 280,182.82 -17.51% 400 330,987.97 -2.55%

NOTES:

(a) IPL rates include Fuel Cost Adjustment of $0.08823 per KWH as based on the average of the actual monthly Fuel Cost Adjustment rates for the 12 months ending March 2010. (b) A Gross Receipts Tax of 9.08 percent is incorporated within IPL's rates. All bill amounts shown for KCPL, KCPL-GMO, & BPU-KC include the City's Franchise Gross Receipts Tax of 9.08 percent. (c) Fuel Cost Adjustment rate provision is not applicable for KCPL. KCPL-GMO based upon $0.0062/0.0064 as of March 1, 2010. BPU-KC based upon $0.028560 (average of ERC rates from September 2009 through April 20 (d) No sales tax is included in the above bill amounts. (e) Average customer usages are based on IPL's average customer usage for each month from March 2009 through February 2010.

262

Comparison of Average Monthly Electric Bills for Electric Service CustomersIndependence Power & Light Versus

Kansas City Power & Light Company - Greater Missouri Operations, Kansas City Power & Light Company, and Board of Public Utilities-Kansas City, KS

Independence Kansas City Power & Light Co. - GMO Kansas City Power & Light Co. Board of Public Utilities-Kansas CityPower & Light (IPL) (MoPub) (KCPL) (BPU-KC)

(rates effective 7/1/09) (proposed rates effective 8/1/09) (proposed rates effective 8/1/09) (rates effective 1/1/07)

Average Average Percent Average Percent Average PercentType of Service Monthly Monthly Higher or Monthly Higher or Monthly Higher or

and Rate Bill Rate Bill (Lower) Rate Bill (Lower) Rate Bill (Lower)Customer Monthly Usage Code Amount Code Amount than IPL Code Amount than IPL Code Amount than IPL

Standard Residential Service

Average Customer Usage (Mar 08 - Feb 09)Average Monthly KWH = 810 RS-3 95.11 M0860 116.29 22.27% R 96.58 1.55% 100 92.82 -2.41%Low UserAverage Monthly KWH = 400 RS-3 49.21 M0860 63.58 29.20% R 53.78 9.29% 100 49.22 0.02%High UserAverage Monthly KWH = 1,000 RS-3 116.07 M0860 138.67 19.47% R 113.50 -2.21% 100 113.39 -2.31%

Small General Service(Commercial)

Average Customer Usage (Mar 08 - Feb 09)Average Monthly KWH = 745 (6 KW Demand) GS-1 105.55 M0710 113.04 7.10% SGS 113.70 7.72% 200 112.72 6.79%Low UserAverage Monthly KWH = 400 (5 KW Demand) GS-1 60.65 M0710 69.01 13.78% SGS 68.96 13.70% 200 69.04 13.83%High UserAverage Monthly KWH = 1,000 (9 KW Demand) GS-1 138.27 M0710 145.69 5.37% SGS 146.87 6.22% 200 145.10 4.94%

Large General Service(Commercial and Industrial)

Average Customer Usage (Mar 08 - Feb 09)Ave. Monthly KWH = 18,107 (50% Load Factor) LGS-1 1,846.42 M0720 1,982.13 7.35% MGS 1,608.24 -12.90% 200 1,743.95 -5.55%Low UserAve. Monthly KWH = 5,000 (40% Load Factor) LGS-1 549.98 M0711 609.69 10.86% SGS 540.61 -1.70% 200 695.34 26.43%High UserAve. Monthly KWH = 58,333 (50% Load Factor) LGS-1 5,792.12 M0720 5,591.35 -3.47% MGS 5,120.93 -11.59% 200 5,057.58 -12.68%

Industrial - Primary VoltageDelivered Service - 13,000 Volts

Metered Demand - 500 KWMonthly KWH - 150,000 KWH LP-2 13,888.20 M0735 12,868.81 -7.34% LPS 17,904.03 28.92% 300 15,066.99 8.49%Metered Demand - 500 KWMonthly KWH - 250,000 KWH LP-2 20,457.00 M0735 18,708.37 -8.55% LPS 21,430.50 4.76% 300 20,491.24 0.17%Metered Demand - 1,200 KWMonthly KWH - 360,000 KWH LP-2 32,530.68 M0735 30,629.15 -5.85% LPS 32,039.12 -1.51% 300 36,100.99 10.98%Metered Demand - 1,200 KWMonthly KWH - 600,000 KWH LP-2 48,295.80 M0735 44,645.58 -7.56% LPS 40,502.65 -16.14% 300 49,119.19 1.70%Metered Demand - 4,000 KWMonthly KWH - 1,200,000 KWH LP-2 100,512.60 M0735 101,673.44 1.15% LPS 108,737.51 8.18% 400 113,566.77 12.99%Metered Demand - 4,000 KWMonthly KWH - 2,000,000 KWH LP-2 149,829.00 M0735 148,393.63 -0.96% LPS 136,949.27 -8.60% 400 156,209.16 4.26%

Industrial - Transmission VoltageDelivered Service - 69,000 Volts

Metered Demand - 10,000 KWMonthly KWH - 3,500,000 KWH LP-2 269,153.00 M0735 285,053.33 5.91% LPS 234,258.80 -12.96% 400 281,279.77 4.51%Metered Demand - 10,000 KWMonthly KWH - 5,000,000 KWH LP-2 354,473.00 M0735 370,710.69 4.58% LPS 282,551.44 -20.29% 400 357,814.15 0.94%

NOTES:

(a) IPL rates include Fuel Cost Adjustment of $0.011788 per KWH as based on the average of the actual monthly Fuel Cost Adjustment rates for the 12 months ending March 2009. (b) A Gross Receipts Tax of 9.08 percent is incorporated within IPL's rates. All bill amounts shown for KCPL, MoPub, & BPU-KC include the City's Franchise Gross Receipts Tax of 9.08 percent. (c) Fuel Cost Adjustment rate provision is not applicable for KCPL. MoPub based upon $0.0052 as of March 1, 2009. BPU-KC based upon $0.038077 (average of ERC rates from September 2008 through April 2009). (d) No sales tax is included in the above bill amounts. (e) Average customer usages are based on IPL's average customer usage for each month from March 2008 through February 2009.

291

Comparison of Average Monthly Electric Bills for Electric Service CustomersIndependence Power & Light Versus

Kansas City Power & Light Company, Aquila Networks - MoPub, and Board of Public Utilities-Kansas City, KS

Independence Aquila Networks - MoPub Kansas City Power & Light Co. Board of Public Utilities-Kansas CityPower & Light (IPL) (MoPub) (KCPL) (BPU-KC)

(rates effective 1/1/06) (rates effective 5/31/07) (rates effective 1/1/08) (rates effective 1/1/07)

Average Average Percent Average Percent Average PercentType of Service Monthly Monthly Higher or Monthly Higher or Monthly Higher or

and Rate Bill Rate Bill (Lower) Rate Bill (Lower) Rate Bill (Lower)Customer Monthly Usage Code Amount Code Amount than IPL Code Amount than IPL Code Amount than IPL

Standard Residential Service

Average Customer (Feb 07 - Jan 08)Average Monthly KWH = 854 RS-3 88.00 M0860 97.10 10.34% R 86.41 -1.81% 100 84.43 -4.06%Low UserAverage Monthly KWH = 400 RS-3 43.24 M0860 51.05 18.06% R 45.84 6.01% 100 42.93 -0.72%High UserAverage Monthly KWH = 1,000 RS-3 102.10 M0860 110.30 8.03% R 97.45 -4.55% 100 98.11 -3.91%

Small General Service(Commercial)

Average Customer (Feb 07 - Jan 08)Average Monthly KWH = 857 (6 KW Demand) GS-1 105.06 M0710 100.97 -3.89% SGS 109.08 3.83% 200 124.07 18.09%Low UserAverage Monthly KWH = 400 (5 KW Demand) GS-1 53.08 M0710 55.64 4.82% SGS 58.64 10.47% 200 73.58 38.62%High UserAverage Monthly KWH = 1,000 (9 KW Demand) GS-1 116.47 M0710 113.51 -2.54% SGS 120.74 3.67% 200 142.94 22.73%

Large General Service(Commercial and Industrial)

Average Customer (Feb 07 - Jan 08)Ave. Monthly KWH = 18,638 (50% Load Factor) LGS-1 1,718.68 M0720 1,587.75 -7.62% MGS 1,421.57 -17.29% 200 1,446.57 -15.83%Low UserAve. Monthly KWH = 5,000 (40% Load Factor) LGS-1 494.78 M0711 477.78 -3.44% MGS 465.55 -5.91% 200 558.85 12.95%High UserAve. Monthly KWH = 58,333 (50% Load Factor) LGS-1 5,223.19 M0720 4,314.18 -17.40% LGS 4,422.30 -15.33% 300 5,263.99 0.78%

Industrial - Primary VoltageDelivered Service - 13,000 Volts

Metered Demand - 500 KWMonthly KWH - 150,000 KWH LP-2 12,183.20 M0735 9,771.10 -19.80% LGS 10,882.49 -10.68% 300 12,531.50 2.86%Metered Demand - 500 KWMonthly KWH - 250,000 KWH LP-2 17,952.00 M0735 13,676.36 -23.82% LGS 14,663.46 -18.32% 300 16,232.30 -9.58%Metered Demand - 1,200 KWMonthly KWH - 360,000 KWH LP-2 28,537.68 M0735 23,222.45 -18.63% LGS 26,617.70 -6.73% 300 30,016.34 5.18%Metered Demand - 1,200 KWMonthly KWH - 600,000 KWH LP-2 42,382.80 M0735 32,595.09 -23.09% LPS 34,471.54 -18.67% 300 39,898.27 -5.86%Metered Demand - 4,000 KWMonthly KWH - 1,200,000 KWH LP-2 88,189.60 M0735 77,030.05 -12.65% LPS 92,544.67 4.94% 400 94,471.11 7.12%Metered Demand - 4,000 KWMonthly KWH - 2,000,000 KWH LP-2 131,535.00 M0735 108,271.44 -17.69% LPS 116,559.33 -11.39% 400 122,476.10 -6.89%

Industrial - Transmission VoltageDelivered Service - 69,000 Volts

Metered Demand - 10,000 KWMonthly KWH - 3,500,000 KWH LP-2 236,828.00 M0735 213,571.69 -9.82% LPS 199,380.94 -15.81% 400 238,612.42 0.75%Metered Demand - 10,000 KWMonthly KWH - 5,000,000 KWH LP-2 311,869.00 M0735 270,435.24 -13.29% LPS 264,504.15 -15.19% 400 306,008.87 -1.88%

NOTES:

(a) IPL rates include Fuel Cost Adjustment of $0.010588 per KWH as based on the average of the actual monthly Fuel Cost Adjustment rates for the 12 months ending January 2008. (b) A Gross Receipts Tax of 9.08 percent is incorporated within IPL's rates. All bill amounts shown for KCPL, MoPub, & BPU-KC include the City's Franchise Gross Receipts Tax of 9.08 percent. (c) Fuel Cost Adjustment rate provision is not applicable for KCPL. MoPub based upon $0.0020 as of March 1, 2008. BPU-KC uses actual rates from February 2007 through January 2008. (d) No sales tax is included in the above bill amounts. (e) Average customer usages are based on IPL's average customer usage for each month from February 2007 through January 2008.

300

Comparison of Average Monthly Electric Bills for Electric Service CustomersIndependence Power & Light Versus

Kansas City Power & Light Company, Aquila Networks - MoPub, and Board of Public Utilities-Kansas City, KS

Independence Aquila Networks - MoPub Kansas City Power & Light Co. Board of Public Utilities-Kansas CityPower & Light (IPL) (MoPub) (KCPL) (BPU-KC)

(rates effective 1/1/06) (rates effective 3/1/06) (rates effective 1/1/07) (rates effective 1/1/07)

Average Average Percent Average Percent Average PercentType of Service Monthly Monthly Higher or Monthly Higher or Monthly Higher or

and Rate Bill Rate Bill (Lower) Rate Bill (Lower) Rate Bill (Lower)Customer Monthly Usage Code Amount Code Amount than IPL Code Amount than IPL Code Amount than IPL

Standard Residential Service

Average Customer (Mar 06 - Feb 07)Average Monthly KWH = 845 RS-3 84.01 M0860 84.98 1.15% R 79.62 -5.23% 100 84.26 0.30%Low UserAverage Monthly KWH = 400 RS-3 41.75 M0860 44.82 7.35% R 42.35 1.44% 100 46.03 10.25%High UserAverage Monthly KWH = 1,000 RS-3 98.48 M0860 97.80 -0.69% R 90.59 -8.01% 100 99.46 1.00%

Small General Service(Commercial)

Average Customer (Mar 06 - Feb 07)Average Monthly KWH = 853 (6 KW Demand) GS-1 101.42 M0710 91.21 -10.07% SGS 102.50 1.06% 200 118.60 16.94%Low UserAverage Monthly KWH = 400 (5 KW Demand) GS-1 51.57 M0710 50.39 -2.29% SGS 55.32 7.27% 200 65.28 26.59%High UserAverage Monthly KWH = 1,000 (9 KW Demand) GS-1 117.31 M0710 104.50 -10.92% SGS 117.92 0.52% 200 135.97 15.91%

Large General Service(Commercial and Industrial)

Average Customer (Mar 06 - Feb 07)Ave. Monthly KWH = 18,092 (50% Load Factor) LGS-1 1,604.08 M0720 1,378.59 -14.06% MGS 1,378.85 -14.04% 200 1,548.62 -3.46%Low UserAve. Monthly KWH = 5,000 (40% Load Factor) LGS-1 476.62 M0711 418.00 -12.30% MGS 461.57 -3.16% 200 595.82 25.01%High UserAve. Monthly KWH = 58,333 (50% Load Factor) LGS-1 5,000.75 M0720 3,807.19 -23.87% LGS 4,205.64 -15.90% 300 5,696.39 13.91%

Industrial - Primary VoltageDelivered Service - 13,000 Volts

Metered Demand - 500 KWMonthly KWH - 150,000 KWH LP-2 11,621.38 M0735 8,823.30 -24.08% LGS 10,366.07 -10.80% 300 14,262.14 22.72%Metered Demand - 500 KWMonthly KWH - 250,000 KWH LP-2 17,015.63 M0735 12,207.22 -28.26% LGS 13,973.27 -17.88% 300 18,691.42 9.85%Metered Demand - 1,200 KWMonthly KWH - 360,000 KWH LP-2 27,189.30 M0735 20,972.92 -22.86% LGS 25,347.81 -6.77% 300 34,169.88 25.67%Metered Demand - 1,200 KWMonthly KWH - 600,000 KWH LP-2 40,135.50 M0735 29,093.61 -27.51% LPS 32,367.43 -19.35% 300 44,800.15 11.62%Metered Demand - 4,000 KWMonthly KWH - 1,200,000 KWH LP-2 83,695.00 M0735 69,569.19 -16.88% LPS 81,755.90 -2.32% 400 103,046.65 23.12%Metered Demand - 4,000 KWMonthly KWH - 2,000,000 KWH LP-2 124,044.00 M0735 96,638.41 -22.09% LPS 104,303.48 -15.91% 400 136,768.67 10.26%

Industrial - Transmission VoltageDelivered Service - 69,000 Volts

Metered Demand - 10,000 KWMonthly KWH - 3,500,000 KWH LP-2 223,718.75 M0735 192,168.18 -14.10% LPS 187,209.30 -16.32% 400 262,548.89 17.36%Metered Demand - 10,000 KWMonthly KWH - 5,000,000 KWH LP-2 293,141.50 M0735 241,377.37 -17.66% LPS 225,241.42 -23.16% 400 327,045.45 11.57%

NOTES:

(a) IPL rates include Fuel Cost Adjustment of $0.0068425 per KWH as based on the average of the actual monthly Fuel Cost Adjustment rates for the 12 months ending February 2007. (b) A Gross Receipts Tax of 9.08 percent is incorporated within IPL's rates. All bill amounts shown for KCPL, MoPub, & BPU-KC include the City's Franchise Gross Receipts Tax of 9.08 percent. (c) Fuel Cost Adjustment rate provision is not applicable for MoPub or KCPL. BPU-KC uses actual rates from March 2006 through February 2007. (d) No sales tax is included in the above bill amounts. (e) Average customer usages are based on IPL's average customer usage for each month from March 2006 through February 2007.

252

Comparison of Average Monthly Electric Bills for Electric Service CustomersIndependence Power & Light Versus

Kansas City Power & Light Company, Aquila Networks - MoPub, and Board of Public Utilities-Kansas City, KS

Independence Aquila Networks - MoPub Kansas City Power & Light Co. Board of Public Utilities-Kansas CityPower & Light (IPL) (MoPub) (KCPL) (BPU-KC)

(rates effective 1/1/06) (rates effective 3/1/06) (rates effective 8/1/99) (rates effective 1/1/06)

Average Average Percent Average Percent Average PercentType of Service Monthly Monthly Higher or Monthly Higher or Monthly Higher or

and Rate Bill Rate Bill (Lower) Rate Bill (Lower) Rate Bill (Lower)Customer Monthly Usage Code Amount Code Amount than IPL Code Amount than IPL Code Amount than IPL

Standard Residential Service

Average Customer (Mar 05 - Feb 06)Annual KWH = 10,051 RS-3 81.40 M0860 84.63 3.97% R 69.76 -14.30% 100 89.65 10.14%Low UserAnnual KWH = 4,800 RS-3 40.79 M0860 44.66 9.49% R 37.55 -7.94% 100 46.51 14.02%High UserAnnual KWH = 12,000 RS-3 96.14 M0860 98.11 2.05% R 79.83 -16.96% 100 105.66 9.90%

Small General Service(Commercial)

Average Customer (Mar 05 - Feb 06)Annual KWH = 9,315 (6 KW Demand) GS-1 91.19 M0710 84.31 -7.54% SGS 86.40 -5.25% 200 109.50 20.08%Low UserAnnual KWH = 4,800 (5 KW Demand) GS-1 50.59 M0710 50.38 -0.42% SGS 50.48 -0.22% 200 64.99 28.46%High UserAnnual KWH = 12,000 (8 KW Demand) GS-1 114.86 M0710 104.48 -9.04% SGS 107.76 -6.18% 200 135.97 18.38%

Large General Service(Commercial and Industrial)

Average Customer (Mar 05 - Feb 06)Annual KWH = 218,424 (50% Load Factor) LGS-1 1,570.11 M0720 1,380.49 -12.08% MGS 1,265.46 -19.40% 300 1,742.11 10.95%Low UserAnnual KWH = 60,000 (40% Load Factor) LGS-1 464.35 M0711 418.00 -9.98% MGS 421.46 -9.24% 200 603.75 30.02%High UserAnnual KWH = 700,000 (50% Load Factor) LGS-1 4,857.61 M0720 3,807.19 -21.62% LGS 3,840.30 -20.94% 300 5,211.95 7.29%

Industrial - Primary VoltageDelivered Service - 13,000 Volts

Metered Demand - 500 KWMonthly KWH - 150,000 KWH LP-2 11,253.31 M0735 8,823.30 -21.59% LGS 9,494.27 -15.63% 300 13,595.72 20.82%Metered Demand - 500 KWMonthly KWH - 250,000 KWH LP-2 16,402.19 M0735 12,207.22 -25.58% LGS 12,792.40 -22.01% 300 20,581.09 25.48%Metered Demand - 1,200 KWMonthly KWH - 360,000 KWH LP-2 26,305.95 M0735 20,972.92 -20.27% LGS 23,211.04 -11.77% 300 32,692.72 24.28%Metered Demand - 1,200 KWMonthly KWH - 600,000 KWH LP-2 38,663.25 M0735 29,093.61 -24.75% LPS 30,038.67 -22.31% 300 49,394.61 27.76%Metered Demand - 4,000 KWMonthly KWH - 1,200,000 KWH LP-2 80,750.50 M0735 69,569.19 -13.85% LPS 75,896.66 -6.01% 400 103,420.34 28.07%Metered Demand - 4,000 KWMonthly KWH - 2,000,000 KWH LP-2 119,136.50 M0735 96,638.41 -18.88% LPS 96,831.98 -18.72% 400 151,258.21 26.96%

Industrial - Transmission VoltageDelivered Service - 69,000 Volts

Metered Demand - 10,000 KWMonthly KWH - 3,500,000 KWH LP-2 215,130.63 M0735 192,168.18 -10.67% LPS 174,582.46 -18.85% 400 271,522.25 26.21%Metered Demand - 10,000 KWMonthly KWH - 5,000,000 KWH LP-2 280,872.75 M0735 241,377.37 -14.06% LPS 210,597.64 -25.02% 400 350,793.32 24.89%

NOTES:

(a) IPL rates include Fuel Cost Adjustment of $0.00438875 per KWH as based on the average of the actual monthly Fuel Cost Adjustment rates for the 12 months ending February 2006. (b) A Gross Receipts Tax of 9.08 percent is incorporated within IPL's rates. All bill amounts shown for KCPL, MoPub, & BPU-KC include the City's Franchise Gross Receipts Tax of 9.08 percent. (c) Fuel Cost Adjustment rate provision is not applicable for MoPub or KCPL. BPU-KC assumes current actual rate of $0.03306/kWh. (d) No sales tax is included in the above bill amounts. (e) Average customer usages are based on IPL's average customer usage for each month from March 2005 through February 2006.

294

Comparison of Average Monthly Electric Bills for Electric Service CustomersIndependence Power & Light Versus

Kansas City Power & Light Company, Aquila Networks - MoPub, and Board of Public Utilities-Kansas City, KS

Independence Aquila Networks - MoPub Kansas City Power & Light Co. Board of Public Utilities-Kansas CityPower & Light (IPL) (MoPub) (KCPL) (BPU-KC)

(rates effective 1/1/05) (rates effective 4/22/04) (rates effective 8/1/99) (rates effective 7/1/03)

Average Average Percent Average Percent Average PercentType of Service Monthly Monthly Higher or Monthly Higher or Monthly Higher or

and Rate Bill Rate Bill (Lower) Rate Bill (Lower) Rate Bill (Lower)Customer Monthly Usage Code Amount Code Amount than IPL Code Amount than IPL Code Amount than IPL

Standard Residential Service

Average Customer (Mar 04 - Feb 05)Annual KWH = 9,331 RS-3 68.44 M0860 71.62 4.65% R 65.23 -4.69% 100 71.99 5.19%Low UserAnnual KWH = 4,800 RS-3 36.96 M0860 40.88 10.61% R 37.46 1.35% 100 40.46 9.47%High UserAnnual KWH = 12,000 RS-3 86.55 M0860 87.76 1.40% R 78.87 -8.87% 100 90.56 4.63%

Small General Service(Commercial)

Average Customer (Mar 04 - Feb 05)Annual KWH = 9,233 (6 KW Demand) GS-1 82.90 M0710 77.50 -6.51% SGS 85.63 3.29% 200 97.72 17.88%Low UserAnnual KWH = 4,800 (5 KW Demand) GS-1 46.53 M0710 43.73 -6.02% SGS 50.01 7.48% 200 59.28 27.40%High UserAnnual KWH = 12,000 (8 KW Demand) GS-1 105.07 M0710 96.80 -7.87% SGS 107.60 2.41% 200 121.71 15.84%

Large General Service(Commercial and Industrial)

Average Customer (Mar 04 - Feb 05)Annual KWH = 216,097 (50% Load Factor) LGS-1 1,375.46 M0720 1,174.20 -14.63% MGS 1,244.54 -9.52% 300 1,471.26 6.96%Low UserAnnual KWH = 60,000 (40% Load Factor) LGS-1 571.76 M0720 475.17 -16.89% MGS 585.53 2.41% 200 694.90 21.54%High UserAnnual KWH = 700,000 (50% Load Factor) LGS-1 4,308.42 M0720 3,696.16 -14.21% LGS 3,821.43 -11.30% 300 4,382.31 1.72%

Industrial - Primary VoltageDelivered Service - 13,000 Volts

Metered Demand - 500 KWMonthly KWH - 150,000 KWH LP-2 10,023.94 M0735 8,335.92 -16.84% LGS 9,494.27 -5.28% 300 11,496.69 14.69%Metered Demand - 500 KWMonthly KWH - 250,000 KWH LP-2 14,441.56 M0735 11,734.18 -18.75% LGS 12,792.40 -11.42% 300 17,082.71 18.29%Metered Demand - 1,200 KWMonthly KWH - 360,000 KWH LP-2 23,379.45 M0735 19,815.48 -15.24% LGS 23,211.04 -0.72% 300 27,592.06 18.02%Metered Demand - 1,200 KWMonthly KWH - 600,000 KWH LP-2 33,981.75 M0735 27,971.30 -17.69% LPS 30,038.67 -11.60% 300 40,998.51 20.65%Metered Demand - 4,000 KWMonthly KWH - 1,200,000 KWH LP-2 71,267.50 M0735 65,733.69 -7.76% LPS 75,896.66 6.50% 400 86,621.51 21.54%Metered Demand - 4,000 KWMonthly KWH - 2,000,000 KWH LP-2 103,891.50 M0735 92,919.79 -10.56% LPS 96,831.98 -6.80% 400 123,260.17 18.64%

Industrial - Transmission VoltageDelivered Service - 69,000 Volts

Metered Demand - 10,000 KWMonthly KWH - 3,500,000 KWH LP-2 187,675.88 M0735 182,581.43 -2.71% LPS 174,582.46 -6.98% 400 222,525.68 18.57%Metered Demand - 10,000 KWMonthly KWH - 5,000,000 KWH LP-2 242,820.25 M0735 232,095.11 -4.42% LPS 210,597.64 -13.27% 400 280,798.23 15.64%

NOTES:

(a) IPL rates include Fuel Cost Adjustment of minus ($0.00117375) per KWH as based on the average of the actual monthly Fuel Cost Adjustment rates for the 12 months ending February 2005. (b) A Gross Receipts Tax of 9.08 percent is incorporated within IPL's rates. All bill amounts shown for KCPL, MoPub, & BPU-KC include the City's Franchise Gross Receipts Tax of 9.08 percent. (c) Fuel Cost Adjustment rate provision is not applicable for MoPub or KCPL. BPU-KC assumes actual rates of $0.02105/kWh (May 2004 - Oct. 2004) and $0.02105/kWh (Nov. 2004 - Feb 2005). (d) No sales tax is included in the above bill amounts. (e) Average customer usages are based on IPL's average customer usage for each month from March 2004 through February 2005.