Rate Filing

New York State Electric & Gas Corporation
Direct Testimony
Filed: September 30, 2005

On September 30, 2005, New York State Electric & Gas Corporation (NYSEG) filed with the New York State Public Service Commission (NYSPSC) an Electric Rate Plan Extension proposing an overall delivery rate decrease and continuation of the Company’s commodity option program (known as Voice Your Choice) for an additional six years (2007-2012). NYSEG submitted testimony, exhibits, a cost of service study, and proposed rate and rate design changes to its schedules for service. The changes contained in that filing would decrease overall electric delivery rates by $71.2 million (9.5 percent). The overall $71.2 million net electric rate decrease reflects a decrease in the non-bypassable wires charge due to expiring non-utility generator contracts and an increase in delivery charges due to increased investment in reliability projects and increased operating expenses. After being adjusted, the delivery rates would be frozen until 2012. NYSEG proposes to begin the rate decrease on September 1, 2006 by returning to customers $23.7 million from its Asset Sale Gain Account through December 31, 2006. NYSEG also proposes to continue its Power Partner program for low-income customers and increase its economic development funding to $15 million per year. The NYPSC may approve, modify, or reject, in whole or in part, the petition filed by NYSEG. The Commission may also consider other related matters.

>> Cover Letter to the PSC

Panel Name	Witnessess	Testimony	Exhibit
Rate Plan Panel	James Lahtinen Christine Stratakos Joseph Syta	9-30-05 Rate Plan Test	9-30-05 Rate Plan Exh
Commodity Options	David Segal	9-30-05 Commodity Options Test	9-30-05 Commodity Options Exh
Revenue Requirements Panel	Joseph Syta Ernest Walker III	9-30-05 Rev Reqts Test	9-30-05 Rev Reqts Exh
Sales and Revenue Panel	Patricia Clune Michael Purtell	9-30-05 Sales-Rev Test	9-30-05 Sales-Rev Exh
Retirement and Employee Benefits Panel	Linda Stone Marc Freedman	9-30-05 Retire-Empl Ben Test	9-30-05 Retire-Empl Ben Exh
Depreciation	Earl Robinson	9-30-05 Depreciation Test	9-30-05 Depreciation Exh
Capital Expenditures and Reliability Panel	Laura Conklin Michael Conroy David Weiler Peter Wierzba	9-30-05 CapEx-Reliability Test	9-30-05 CapEx-Reliability Exh
Merger Savings Policy	Dr Kenneth Gordon	9-30-05 Merg Sav Policy Test	9-30-05 Merg Sav Policy Exh
Return on Equity	Robert Rosenberg	9-30-05 ROE Test	9-30-05 ROE Exh
Capital Structure	Susan Abbott	9-30-05 Cap Structure Test	9-30-05 Cap Structure Exh
Cost of Service Panel	Patricia Beaudoin Paul Normand Carolyn Sweeney	9-30-05 COS Test	9-30-05 COS Exh
Delivery Rate Design Panel	Hank Host-Steen Carl King	9-30-05 Del Rate Deisgn Test	9-30-05 Del Rate Deisgn Exh

>> Motion for Recusal - October 28, 2005

>> Petition for Rehearing - December 1, 2005

January 9, 2006 Update

On January 9, 2006, New York State Electric & Gas Corporation ("NYSEG") filed with the New York State Public Service Commission ("NYPSC") updates to its September 30, 2005 Electric Rate Plan Extension filing.

01-09-06 Updated Rev Reqt Exhibit (RRP-2)	01-09-06 Overview of COS Panel Updates	01-09-06 Update Filing Letter	01-09-06 Updated COS Exhibits
01-09-06 Updated Cost of Capital Exhibit (RRP-4)	01-09-06 Updated Exhibit (SRP-5)

February 21, 2006 Rebuttal Testimony

>>Cover Letter to the PSC

Panel Name	Witnessess	Testimony	Exhibit
Rate Plan Panel	James Lahtinen Christine Stratakos Joseph Syta	2-21-06 Rate Plan Rebuttal Test	2-21-06 Rate Plan Rebuttal Exh
Commodity Options Panel	David Segal Neil Fisher	2-21-06 Commodity Options Rebuttal Test	2-21-06 Commodity Options Rebuttal Exh
Revenue Requirements Panel	Joseph Syta Ernest Walker III Fausto Gentile	2-21-06 Rev Reqts Rebuttal Test	2-21-06 Rev Reqts Rebuttal Exh
Merger Savings Policy	Dr Kenneth Gordon	2-21-06 Merg Sav Policy Rebuttal Test
Retirement and Employee Benefits Panel	Linda Stone Marc Freedman	2-21-06 Retire-Empl Ben Rebuttal Test 2-21-06 Retire-Empl Ben Supplemental Test	2-21-06 Retire-Empl Ben Rebuttal Exh 2-21-06 Retire-Empl Ben Supplemental Exh
Return on Equity	Robert Rosenberg	2-21-06 ROE Rebuttal Test	2-21-06 ROE Rebuttal Exh
Capital Structure Panel	Susan Abbott	2-21-06 Cap Structure Rebuttal Test	2-21-06 Cap Structure Rebuttal Exh
Cost of Service Panel	Patricia Beaudoin Paul Normand Carolyn Sweeney	2-21-06 COS Rebuttal Test	2-21-06 COS Rebuttal Exh
Delivery Rate Design Panel	Hank Host-Steen Carl King	2-21-06 Del Rate Deisgn Rebuttal Test	2-21-06 Del Rate Deisgn Rebuttal Exh
Depreciation	Earl Robinson	2-21-06 Depreciation Rebuttal Test	2-21-06 Depreciation Rebuttal Exh
Sales and Revenue Panel	Patricia Clune Michael Purtell	2-21-06 Sales-Rev Rebuttal Test	2-21-06 Sales-Rev Rebuttal Exh
Capital Expenditures and Reliability Panel	Laura Conklin Michael Conroy David Weiler Peter Wierzba	2-21-06 CapEx-Reliability Rebuttal Test	2-21-06 CapEx-Reliability Rebuttal Exh
Incentive Compensation	Jonatthan Weinstein	2-21-06 Incent Comp Retail Test
Retail Access Panel	James Lahtinen Mark Marini Marc Webster	2-21-06 Retail Access Rebuttal Test	2-21-06 Retail Access Rebuttal Exh

Petition for Rehearing and Request for Oral Argument - September 7, 2006

09-07-06 Cover Letter

09-07-06 Petition for Rehearing

09-07-06 Appendices

NYSEG Compliance Filing, Case No. 05-E-1222
Filed: September 15, 2006
Proposed Effective Date: November 1, 2006

091506LETT Rate Case Compliance

09-15-06 Rate Case Compliance Tarrifs