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Regulated accounting is appropriate provided that (i) rates are established by or subject to approval by independent, third-party regulators, (ii) rates are designed to recover the specific enterprise's cost of service, and (iii) in view of demand for service, it is reasonable to assume that rates are set at levels that will recover costs and can be charged to and collected from customers., This would result in a charge to earnings and AOCI, net of applicable income taxes, which could be material., All expenditures for maintenance and repairs of utility plant are charged to the appropriate maintenance expense accounts., If our credit rating were to fall below investment grade, the counterparties could require immediate payment or demand immediate and ongoing full overnight collateralization on contracts in net liability positions., This charge is recorded within operating expenses, net on the Statements of Income.

In the ongoing Project, NorthWestern currently installs meters with a secure two-way communication solution that is read by a fixed wireless network providing timely and on-demand data., Polyphase watt-hour meters and single-phase watt-hour meters equipped with demand registers or using instrument transformers. 1., Polyphase watt-hour meters and single-phase watt-hour meters equipped with demand registers or using instrument transformers. 1., “Sustainable procurement really makes us look at a lot of what we buy, a n d h o w w e c a n reduce waste and reduce demand for new materials,” he said., All residential customers with non-standard meters are eligible to participate with the exception of residential customers with net meters, time of use meters or demand registers.

During that time, utility earnings were under considerable 9 pressure, which prompted jurisdictions to allow more timely recovery of 10 cost increases that were beyond the control of the utilities. 30 11 12 As explained above, alternative regulation has been of increased interest 13 in recent years due to rising and volatile utility costs, growth in non- 14 revenue producing capital expenditures, and sluggish demand and sales 15 growth, which, as noted earlier, puts pressure on traditional volume- 16 based, cost-of-service ratemaking., JEN-36 Figure 11: Montana PSC Regulatory Environment 32 Ratemaking Practice and Alternative Ratemaking Mechanism Commission P r a c t i c e Notes Ratecasetimeframe 9months TestYearMethodology Historic Knownandmeasurable adjustmentswithin12 monthsbeyondendof testperiodallowed Rate Base Methodology Averageoriginalcost Knownandmeasurable adjustmentswithin12 monthsbeyondendof testperiodallowed Interim Rates Allowed, subject to refund Interimrateshistorically not authorized until after intervenor testimony is filed Infrastructure Surcharges AFUDCincludedinrate base Expensecosttracking Mechanisms Allowed:FuelandPower CostTracking,Universal SystemBenefits Charge (conservation, and low- income weatherization and bill assistance); taxes and fees PCCAMrecovers only 90% of fuel and non-QF purchased power costs compared to the amount in base rates; PCCAM Base Costs updates currently occur only in rate reviews Capital cost tracking Mechanism None Revenue Stabilization

Regulated accounting is appropriate provided that (i) rates are established by or subject to approval by independent, third-party regulators, (ii) rates are designed to recover the specific enterprise's cost of service, and (iii) in view of demand for service, it is reasonable to assume that rates are set at levels that will recover costs and can be charged to and collected from customers., This would result in a charge to earnings and AOCI, net of applicable income taxes, which could be material., All expenditures for maintenance and repairs of utility plant are charged to the appropriate maintenance expense accounts., If our credit rating were to fall below investment grade, the counterparties could require immediate payment or demand immediate and ongoing full overnight collateralization on contracts in net liability positions., See Note 5 - Regulatory Assets and Liabilities, for further discussion on how these costs are recovered through rates charged to our customers.

If Jake ignores Bill’s concerns, Bill should immediately go to the foreman on site (person in charge) and relay his observations., Sexual harassment: when an employee is subject to unwelcome verbal, visual or physical sexual behavior that is severe or pervasive; or when the satisfaction of a sexual demand is used as the basis of an employment decision, This goal considers Montana’s unique geography, terrain, weather and factors in the challenge we face in Montana of not having enough energy available under peak demand times as coal plants within Montana and the region shut down.

For 4 comparison, NorthWestern signed an agreement for capacity in 2023 for 40 5 megawatts totaling $720,000 to meet its Planning Reserve Margin portion of the 6 Resource Adequacy Requirement within the SPP. 7 8 Adjustments #5, #6, #7 – Labor Expense, Payroll Taxes, and 401K 9 Contribution 10 Consistent with prior ratemaking treatment, actual base year labor allocated or 11 directly charged to South Dakota operations was increased 2.7% annually for 12 2023 and 3.02% for 2024, as per the contract covering bargaining unit 13 employees., Schedule H-3 includes a 3 normalizing entry of $91,388, which removes the economic development costs 4 allocated to South Dakota electric customers that are above the capped amount 5 dictated in Docket EL14-106. 6 7 Adjustment #13 – Association Dues 8 NorthWestern charges the lobbying portion of dues expense to Account 426.4, 9 which appropriately removes them from ratemaking., See Schedule H-12 for details. 22 23 Adjustment #28 – Carrying Charges 24 JBB-18 During the test year, the Company recorded interest income from customers 1 calculated on under-collected tracker balances., Doesthisfilingincludeany lobbying costs, charitable donations, mergers 14 and acquisitions expenses, demand side management, severance expense, 15 or non-utility costs?

Total control area peak demand was approximately 1,909 MW 17 on January 27, 2021., The Company must undertake investments to meet growing peak demand needs 3 and provide for necessary maintenance and replacements of its utility systems as it 4 continues to provide safe and reliable service to its customers., Aggregate 1 demand is strong, and bottlenecks and supply constraints are limiting 2 how quickly production can respond., In February 2021, Winter Storm Uri resulted in uncharacteristically frigid 3 temperatures that disrupted natural gas supplies and power plant operations at a time of 4 unprecedented winter electricity demand., [C]ertain types of adjustment clauses are more prevalent than others. 7 For example, those that address electric and fuel and gas commodity 8 charges are in place in all jurisdictions.

Energy delivery charges can be thought of as costs for the use of the highways (pipes) that deliver the energy from the generation source to the user., These charges are subject to regulation by State Utility Commissions and where appropriate, the Federal Regulatory Commission., RETURNED CHECK FEES Any payment returned to NorthWestern Energy by a fnancial institution will result in a fee being charged to the customer’s utility account., S ERVICE RECONNECTION When service has been disconnected for non-payment, the following conditions are required to restore service: • All past utility charges must be paid, They demand immediate payment of allegedly overdue bills, often with a prepaid card purchased at a store.

Hospital charges for psychiatric hospitalization 3., Charges not considered eligible by Medicare, including charges over Medicare’s approved amount. 2., Hospital charges for psychiatric hospitalization 3., Charges not considered eligible by Medicare. 2., Hospital charges for psychiatric hospitalization 3.

This amount includes modernizing generation in South Dakota and upgrades to the Montana hydro system, but does not include any investment that may be required to address our Montana customers’ exposure to peak demand., A solar array charges super capacitors that supply power to the area., Opposite page, clockwise from top: Thompson Falls Dam; A bison grazes near a power line in Yellowstone National Park; NorthWestern Energy installed a solar microgrid in Yellowstone; The Spion Kop wind farm in northcentral Montana; An electric vehicle charges outside our Bozeman, Montana offce., Recent policies are contributing to the closure of thermal generation in the Pacifc Northwest and growing shortages of capacity resources when energy demand is high., Yo u m a y request a copy of these publications, free of charge, by contacting Investor Relations.

However, the residential lighting market is in the state of significant change and this change requires demand side management program providers to carefully consider and evaluate the market during the next few years. 1.2.1 CFLswill continue to need retail support CFL saturation is between 16-25% in Montana, meaning that a substantial number of sockets continue to hold incandescent bulbs., Rather, these organizations are charged with designing and implementing cost-effective energy efficiency programs and are thus focused on ensuring that their portfolio of programs remains cost-effective.

Blood transfusions, blood processing costs, blood transport charges, blood handling charges, administration charges, and the cost of blood, plasma and blood derivatives. 21., Charges that exceed limits for such charges imposed by applicable law will not be deemed to be reasonable. 34., The Retiree’s failure to reimburse the Plan after demand is made, may result in an interruption in or loss of benefits to the Retiree, and could be reported to the appropriate governmental authorities for investigation of criminal fraud., Percent off of billed charge is a payment amount where a percentage is deducted from the billed charges; or 9., Covered expenses are equal to the actual billed charge, Allowable Fee, Contract Allowance, or negotiated provider charge, whichever applies.

No charge for day use., No fees charged for day use., This master plan will be used to guide us in expanding services and amenities in the park to respond to increase demand and to better protect park resources. 127 Montana State Parks, Helena Area Black Sandy State Park .........................................................................................................................128 Hauser Dam Access Site * 2188 Site *.............................................................................................130 128 Black Sandy State Park Managing Agency: Montana State Parks, Helena Area Site Classification: Developed Completed by: Craig Putchat Annual Site Budget: $20000 Fee Structure: Tent campsites with no electric: Resident: $18 or $9 for seniors/disabled., Group Use Shelter $106 (includes 7 overnight camp sites) No charge for day use., Boat Launch, North Shore Natural Area, Lewis and Clark Heritage Greenway * 2188 * Managing Agency: Montana State Parks, Region 4 Site Classification: Developed Completed by: Alex Sholes Annual Site Budget: $68000 Fee Structure: No fees charged at these sites.

The Company must undertake investments to meet growing peak demand needs 17 and provide for necessary maintenance and replacements of its utility systems as it 18 continues to provide safe and reliable service to its customers., [C]ertain types of adjustment clauses are more prevalent than others. 1 For example, those that address electric fuel and gas commodity charges 2 are in place in all jurisdictions., Also, about two-thirds of all utilities have 3 riders in place to recover costs related to energy efficiency programs, and 4 roughly half of the utilities have some type of decoupling mechanism in 5 place. 44 6 As shown on Exhibit AMM-4, and reflective of this trend, the companies in the 7 Utility Group operate under a wide variety of cost adjustment mechanisms, which 8 encompass revenue decoupling and adjustment clauses designed to address rising 9 capital investment outside of a traditional rate case and increasing costs of 10 environmental compliance measures, as well as riders to recover the cost of 11 environmental compliance measures, bad debt expenses, certain taxes and fees, post- 12 retirement employee benefit costs and transmission-related charges. 13 Q44.