Summary: Revises Tariff WN U-28, the purpose of this filing is to show the company's updated Electric Line Extension Schedule 51. The Company’s present Schedule 51 electric line extension tariff incorporates the principle of average cost for electrical facilities commonly used in extending service. The tariff sets forth “Basic and Exceptional Costs”, which are costs based on recent average actual costs for facilities such as transformers and conduit which are used consistently for electric line extensions. The Basic and Exceptional Costs have a fixed and variable component, with the variable component stated on a cost-per-foot basis.