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Durkin. 4  I explain NorthWestern’s proposed amortization related to the 5 recommendation to record Demand Side Management (“DSM”) costs 6 as a component of rate base. 7  I explain NorthWestern’s proposal for the future acquisition of natural 8 gas production assets and the recent acquisition of the Sleepy Hollow 9 natural gas distribution system. 10  Finally, I attest to the accuracy of the accounting data NorthWestern 11 submits with this filing. 12 13 Q., Historically, NorthWestern recorded pension and benefits expense in 14 FERC account 926 “Employee pensions and benefits”, and at the end of 15 each month, transferred the portion of pension and benefits expenses, 16 which were applicable to utility operations, non-utility operations, and 17 construction accounts, through a payroll loading process. 18 19 However, the Uniform System of Account Instructions for account 926 20 states, “There shall be credited to this account the portion of pensions and 21 benefits expenses which is applicable to nonutility operations or which is 22 charged to construction unless such amounts are distributed directly to the 23 JBB-13 accounts involved and are not included herein in the first instance.”, Durkin 15 is responsible for the non-rate base-related items in Statement G, and I 16 am responsible for the rate base-related items, such as intangibles and 17 acquisition adjustments, in Statement G and Statement I. 18 19 Electric Demand Side Management (“DSM”) Rate Base Proposal 20 Q., The Commission’s rules (ARM 38.5.8218) allow NorthWestern to fully 1 recover prudently incurred costs related to procuring demand-side 2 resources., It is consistent with the concept of developing 21 demand-side resources to complement supply-side resources and 22 JBB-25 balances the interests of shareholders, customers, and other stakeholders 1 by not creating further disincentive to NorthWestern’s investments in DSM. 2 3 Q.

NorthWestern Energy 2022 first quarter FERC form

 NorthWestern Corporation, dba NorthWestern Energy Schedule O‐3 South Dakota Electric Page 1 of 2 Test Year Ended December 31, 2022 Derivation of Increased Rates and Proof of Revenue Billing Billing Line Description Units Rate Units Rate Revenue $ % 1 2 3 Interruptible Irrigation Service Rate 16 Calculated per Book Calculated 4 Customer Charge 16O (May‐Oct) 425 $45.00 $19,125 425 $55.00 $23,375 $4,250 22.22% 5 Customer Charge 16OW (May‐Oct) 2 $22.50 45 2 $55.00 110 65 144.44% 6 Customer Charge 16O (Nov‐Apr) 5 $45.00 225 5 $25.00 125 ‐100 ‐44.44% 7 Customer Charge 16OW (Nov‐Apr) 385 $22.50 8,663 385 $25.00 9,625 963 11.11% 8 Off‐Peak Energy Charge (May‐Oct) 1,736,881 $0.02437 42,328 1,736,881 $0.03157 54,833 12,506 29.54% 9 Off‐Peak Energy Charge (Nov‐Apr) 57,966 $0.02437 1,413 57,966 $0.03157 1,830 417 29.54% 10 On‐Peak Energy Charge (May‐Oct) 190,672 $0.13130 25,035 190,672 $0.16885 32,195 7,160 28.60% 11 On‐Peak Energy Charge (Nov‐Apr) 7,644 $0.13130 1,004 7,644 $0.16885, 1,291 287 28.60% 12 Shoulder Period Energy Charge (May‐Oct) 619,322 $0.05664 35,078 619,322 $0.07284 45,111 10,033 28.60% 13 Shoulder Period Energy Charge (Nov‐Apr) 32,812 $0.05664 1,858 32,812 $0.07284 2,390 532 28.60% 14 Demand Charge per Season 238 $130.81 31,195 238 $168.22 40,116 8,921 28.60% 15 Minimum Customer Charge per Season 0.000 $270.00 0.000 $330.00 0 0.00% 16 Irrigation Season kWh On Peak 198,316 $152,806 198,316 195,741 42,935 28.10% 17 Non‐Irrigation Season kWh Off & Shoulder 2,446,981 13,162 2,446,981 15,261 2,098 15.94% 18 Annual Total 2,645,297 $165,969 $166,326 2,645,297 $211,002 $45,033 27.13% 19 Book to Bill Revenue Ratio 100.215% 100.000% 20 Proposed Base Rate Revenue $211,002 $44,676 26.86% Revenue Change Revenue ‐‐‐‐‐‐‐‐‐‐ Present Rates ‐‐‐‐‐‐‐‐‐‐ ‐‐‐‐‐‐‐‐‐‐ Proposed Rates ‐‐‐‐‐‐‐‐‐‐ NorthWestern Corporation, dba NorthWestern Energy Schedule O‐3 South Dakota Electric Page 2 of 2 Test Year Ended December 31, 2022 Derivation of Increased Rates and, Proof of Revenue Billing Billing Line Description Units Rate Units Rate Revenue $ % 1 1 2 Irrigation Service Rate 17 Calculated per Book Calculated 3 Power Factor Charge (May‐Sept) $2,705 $3,459 $754 27.87% 4 Power Factor Charge (Oct‐Apr) 1,118 $1,430 312 27.91% 5 Demand Charge per HP (May‐Sept) 2,800 $4.870 13,636 2,800 $5.980 16,744 3,108 22.79% 6 Demand Charge per HP (Oct‐Apr) 590 $4.870 2,873 590 $5.980 3,528 655 22.79% 7 Energy Charge (May‐Sept) 308,327 $0.04960 15,293 308,327 $0.06029 18,589 3,296 21.55% 8 Energy Charge (Oct‐Apr) 50,284 $0.04960 2,494 50,284 $0.06029 3,032 538 21.55% 9 Total Irrigation Season (May‐Sept) 308,327 $31,634 308,327 $38,792 $7,158 22.63% 10 Total Non‐Irrigation Season (Oct‐Apr) 50,284 6,485 50,284 7,990 $1,504 23.20% 11 Annual Total 358,611 $38,119 $38,176 358,611 $46,782 $8,662 22.72% 12 Book to Billed Revenue Ratio 100.1% 100.000% 13 Proposed Base Rate Revenue $46,782 $8,606 22.54% Revenue Change Revenue ‐‐‐‐‐‐‐‐‐‐ Present Rates ‐‐

Incentives are available to applicants who are NorthWestern Energy commercial electric supply customers.

As a result of the project discontinuance, we recorded a $1.2 million pre-tax charge in the three months ended September 30, 2021, for the write-off of preliminary construction costs., Very cold winters increase demand for natural gas and to a lesser extent, electricity, while warmer than normal summers increase demand for electricity, especially among our residential and commercial customers., As a result of the project discontinuance, we recorded a $1.2 million pre-tax charge for the write-off of preliminary construction costs., Thus, the rates we are allowed to charge may or may not match our costs at any given time., Demand for our Montana transmission capacity fluctuates with regional demand, fuel prices and weather related conditions.

NORTHWESTERN PUBLIC SERVICE | GAS RATES TARIFF SUMMARY | 04/1/2025 - 10/31/2025

The Company shall have the right, to fle for, a n d s e e k a p p roval by the South Dakota Public Utilities Commis- sion of, changes in rates, charges or other tariff provisions applicable to service hereunder and to place such changes in effect in accordance with applicable law; and this Agreement shall be deemed to have been amended to include such changes and any other changes which become effective by operation of law or by order of any governmental body with jurisdiction., C u s t o m e r N a m e : A c c o u n t N u m b e r : C u s t o m e r A d d ress - Gas Delivery Point: Customer Email Address - Notices: Customer Address - Invoices: Customer Contact: Title: Phone: Fax: Receipt Point (NWE TBS): Meter Number(s): Daily Contract Demand: Therms/Day IN WITNESS THEREOF , t h e P a r t i e s h e reto have executed this Service Request Form as of the day and year set forth below.

$25.00 /door N/A $ HVAC Demand Control Ventilation Must have space cooling with VFD on supply and return/relief fans, $35.00 / HP supply fan $ Cooking Hood Demand Control System Automated fan speed control. $0.50 / CFM of make-up air $ Faucet Aerator - Kitchen Must have electric water heating and be ≤ 1.5 GPM aerator., This proof of purchase must show: (1) the date of purchase and itemized price paid, (2) the size, type, make, model or part number for the products, and (3) a description of any installation or other labor charges.

We never demand prepaid cards., Rule 4 Establishment of Credit July 2021 142 KB Download Rule 5 Service Conditions July 2021 188 KB Download Rule 6 Line Extensions July 2021 385 KB Download Rule 7 Customer Installation July 2021 159 KB Download Rule 8 Utility Installation August 2021 104 KB Download Rule 9 Metering July 2021 99 KB Download Rule 10 Billing July 2021 69 KB Download Rule 11 Testing Equipment July 2021 48 KB Download Rule 12 Records July 2021 46 KB Download Rule 13 Termination of Service July 2021 430 KB Download Rule 14 Master Metering July 2021 63 KB Download Rule 15 Charges

Montana Taxes Other Than Income 11 Payments for Services 12 Political Action Committees/Political Contributions not applicable 13 Pension Costs not applicable 14 Other Post Employment Benefits not applicable 15 Top Ten Montana Compensated Employees not applicable 16 Top Five Corporate Compensated Employees not applicable 17 Balance Sheet 18 Havre Pipeline Company, LLC Annual Report Table of Contents Description continued on next page Schedule Montana Plant in Service 19 Montana Depreciation Summary 20 Montana Materials and Supplies 21 Montana Regulatory Capital Structure 22 Statement of Cash Flows 23 Long Term Debt not applicable 24 Preferred Stock not applicable 25 Common Stock not applicable 26 Montana Earned Rate of Return 27 Montana Composite Statistics 28 Montana Customer Information 29 Montana Employee Counts not applicable 30 Montana Construction Budget 31 Transmission, Distribution and Storage Systems 32 Sources of Gas Supply 33 MT Conservation and Demand, Programs not applicable 34 Montana Consumption and Revenues 35 Natural Gas Universal System Benefits Programs not applicable 36a Montana Conservation and Demand Side Mgmt., Schedule 3 Sch. 6 AFFILIATE TRANSACTIONS - PRODUCTS & SERVICES PROVIDED TO UTILITY Charges % of Total Charges Affiliate Name Products & Services Method to Determine Price to Utility Affil., Receivable 240,460 288,846 -16.75% 31 144 Accumulated Provision for Uncollectible Accounts (18,506) - - 32 145 Notes Receivable-Associated Companies - - - 33 146 Accounts Receivable-Associated Companies (128,151) 206,785 -161.97% 34 151 Fuel Stock - - - 35 154 Plant Materials and Operating Supplies 714,748 716,916 -0.30% 36 164 Gas Stored - Current - - - 37 165 Prepayments - - - 38 171 Interest and Dividends Receivable - - - 40 172 Rents Receivable - - - 41 173 Accrued Utility Revenues - - - 42 174 Miscellaneous Current & Accrued Assets - - - 43 175 Derivative Instrument Assets (175) - - - 44 (Less) Long-Term Portion of Derivative Instrument Assets - - - 45 176 LT Portion of Derivative Assets - Hedges - - - 46 (less) LT Portion of Derivative Assets - Hedges - - - 47 Total Current & Accrued Assets 1,229,166 1,397,424 -12.04% 48 Deferred Debits 49 181 Unamortized Debt Expense - - - 50 182 Regulatory Assets 369,731 369,731 0.00% 51 183 Preliminary Survey and Investigation Charges

Thus, the rates we are allowed to charge may or may not match our costs at any given time., Demand for electricity and natural gas is often greater in the summer and winter months associated with cooling and heating., We are also impacted by market conditions outside of our service territories related to demand for transmission capacity and wholesale electric pricing., Such technologies could also result in further declines in commodity prices or demand for delivered energy., Demand for our Montana transmission capacity fluctuates with regional demand, fuel prices and weather related conditions.

Very cold winters increase demand for natural gas and to a lesser extent, electricity, while warmer than normal summers increase demand for electricity, especially among our residential and commercial customers., Thus, the rates we are allowed to charge may or may not match our costs at any given time., Demand for electricity and natural gas is often greater in the summer and winter months associated with cooling and heating., Such technologies could also result in further declines in commodity prices or demand for delivered energy., Demand for our Montana transmission capacity fluctuates with regional demand, fuel prices and weather related conditions.

NorthWestern manages the transmission system as a Balancing 1 Authority Area (“BAA”) operator, with responsibility for ensuring that system 2 supply and demand are in constant balance., When demand and supply are not in balance, 6 equipment damages, cascading outages, or blackouts can result, which can 7 affect frequency and stability within the Western Interconnection., NorthWestern makes each of these investments in order to provide reliable 2 and safe service to our customers. 3 • Capacity projects are planned and executed to meet the ever-growing 4 customer demand on the transmission system including customer load 5 growth and generation interconnection projects. 6 o NorthWestern has experienced record-breaking customer load 7 during recent years., For example, an emerging reliability or 2 compliance issue may receive a greater relative ranking in the overall annual 3 budgeting process. 4 5 In addition, our Asset Management group is charged with developing and 6 maintaining strategies for assessing asset life and planning for appropriate 7 replacement of facilities., This project is a major step in 5 the Bitterroot Valley initiative, which will improve reliability and increase the 6 capacity of the overall 69 kV system from the 30 MVA range to over 60 MVA 7 to serve the growing customer demand in the Bitterroot Valley.

The Company shall have the right, to fle for, a n d s e e k a p p roval by the Nebraska Public Service Commission of, changes in rates, charges or other tariff provisions applicable to service hereunder and to place such changes in effect in accordance with applicable law; and this Agreement shall be deemed to have been amended to include such changes and any other changes which become effective by operation of law or by order of any governmental body with jurisdiction., C u s t o m e r N a m e : A c c o u n t N u m b e r : C u s t o m e r A d d ress - Gas Delivery Point: Customer Email Address - Notices: Customer Address - Invoices: Customer Contact: Title: Phone: Fax: Receipt Point (NWE TBS): Meter Number(s): Daily Contract Demand: Therms/Day IN WITNESS THEREOF , t h e P a r t i e s h e reto have executed this Service Request Form as of the day and year set forth below.

FERC FINANCIAL REPORT FERC FORM No. 1: Annual Report of Major Electric Utilities, Licensees and Others and Supplemental Form 3-Q: Quarterly Financial Report | Exact Legal Name of Respondent (Company) NorthWestern Energy Public Service Corporation

Demand reported in column (h) must be in megawatts., In column (k), provide revenues from demand charges related to the billing demand reported in column (h)., In column (I), provide revenues from energy charges related to the amount of energy transferred., In column (e) report the demand charges and in column (f) energy charges related to the amount of energy transferred., Report in column (h) the total charge shown on bills rendered to the respondent.

Our electric supply from owned and long-term contracted resources is not adequate to meet our peak- demand needs., Because of this, the volatility of market prices for energy on peak-demand days, even if only for a few days in duration, exposes us to potentially significant market purchases that could negatively impact our results of operations and cash flows., Our owned and long-term contracted resources are inadequate to supply the necessary capacity we require to meet our peak-demand loads, which exposes us to large quantities of market purchases at typically high and volatile energy prices., We remain concerned regarding an overall lack of capacity in the West and our owned and long-term contracted capacity deficit to meet peak-demand loads., Income tax expense for the three months ended March 31, 2023 includes a one- time $3.2 million charge for the reduction of previously claimed alternative minimum tax credits.

Our Montana system meets record energy demand during extreme weather Energy demand was record high during the Arctic blast that blanketed Montana in mid-January., T h e Truth: NorthWestern Energy customers who install home solar are still charged a monthly service fee.

Demand reported in column (h) must be in megawatts., In column (k), provide revenues from demand charges related to the billing demand reported in column (h)., In column (I), provide revenues from energy charges related to the amount of energy transferred., In column (e) report the demand charges and in column (f) energy charges related to the amount of energy transferred., Report in column (h) the total charge shown on bills rendered to the respondent.

Demand reported in column (h) must be in megawatts., In column (k), provide revenues from demand charges related to the billing demand reported in column (h)., In column (I), provide revenues from energy charges related to the amount of energy transferred., In column (e) report the demand charges and in column (f) energy charges related to the amount of energy transferred., Report in column (h) the total charge shown on bills rendered to the respondent.