Summary: The Company proposes to revise Tariff WN U-60, Schedule 142, revenue decoupling adjustment mechanism, decreasing the company’s total electric revenue by $22.7 million or 1.0 percent of total revenue. If proposed rates are granted, the average residential customer using 900 kWh will pay $2.10 less per month. Staff believes that the company inaccurately calculated the fixed production deferral for 2017 and should have reduced the deferral by approximately $4.9 million. Staff recommends the Commission reject the tariff sheets filed by the company and direct the company to file revised tariff sheets adopting Staff’s recommendation.