Summary: Revises Tariff WN U-60, Schedule 142 to implement changes to rates under the established Revenue Decoupling Adjustment Mechanism. The proposed rates in this filing represent an average decrease in overall bills of 1.46 percent for decoupled customers and revenue decrease of 37.6 million. A residential user using an average of 800 kWh per month would experience a decrease of 0.32 percent or 32 cents per month.