<?xml version="1.0"?>
<html xmlns="http://www.w3.org/1999/xhtml" 
xmlns:xule="http://xbrl.us/xendr/2.0/template"
xmlns:ixt1="http://www.xbrl.org/inlineXBRL/transformation/2010-04-20"
xmlns:ixt4="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12"
xmlns:ferc="http://ferc.gov/form/2026-04-01/ferc"
xmlns:ferc-part="http://www.ferc.gov/form/parts"
>

<head>
    <title>Template - F2/F2A/F2Q - 232</title>
    <meta content='text/html; charset=UTF-8' http-equiv='Content-Type' />
    <link rel="stylesheet" type="text/css" href="form-template.css"/>
</head>

<body class="xbrl" id="ScheduleOtherRegulatoryAssetsAbstract">
    <xule:showIf>
        if list([covered @concept in list(ferc:ScheduleWaiver, ferc:ScheduleExemption) @ferc:ScheduleRemarksAxis="ScheduleOtherRegulatoryAssetsAbstract"]).length > 0
                false
        else
                true
    </xule:showIf>
    <table class="ident-table xbrl" width="100%">
            <tr>
                <td class="xbrl">
                    <xule:replace>
                        <xule:expression class="hide">taxonomy().concept(ferc:RespondentLegalName).label("http://ferc.gov/form/2020-01-01/roles/label/F2Header").text</xule:expression>
                        <xule:template-display>Name of Respondent:</xule:template-display>
                    </xule:replace><br/>
                    <xule:replace>
                        <xule:expression class="hide" fact="true">[@ferc:RespondentLegalName @period=$currentDuration]</xule:expression>
                        <xule:template-display>Duke Energy Kentucky, Inc.</xule:template-display>
                    </xule:replace>
                </td>
                <td class="xbrl">
                    <xule:replace>
                        <xule:expression class="hide">taxonomy().concept(ferc:SubmissionType).label("http://ferc.gov/form/2020-01-01/roles/label/F2Header").text</xule:expression>
                        <xule:template-display>This report is:</xule:template-display>
                    </xule:replace>
                        <br/>
                        (1) 
                            <xule:replace>
                                    <xule:expression html="true" class="hide">if missing({covered @concept=ferc:SubmissionType}) "<![CDATA[
                                    <span class=\"checkbox\">&#9744;</span> An Original]]>" else if [@concept=ferc:SubmissionType @period=$currentDuration] == "O" "<![CDATA[
                                    <span class=\"checkbox\">&#9745;</span> An Original]]>" else "<![CDATA[
                                    <span class=\"checkbox\">&#9744;</span> An Original]]>"
                                    </xule:expression>  
                                <xule:template-display>
                                        <input type="checkbox"/> An Original
                                </xule:template-display>
                            </xule:replace>
                            <br/>
                        (2)
                            <xule:replace>
                                    <xule:expression html="true" class="hide">if missing([covered @concept=ferc:SubmissionType @period=$currentDuration]) "<![CDATA[
                                    <span class=\"checkbox\">&#9744;</span> A Resubmission]]>" else if [@concept=ferc:SubmissionType @period=$currentDuration] == "R" "<![CDATA[
                                    <span class=\"checkbox\">&#9745;</span> A Resubmission]]>" else "<![CDATA[
                                    <span class=\"checkbox\">&#9744;</span> A Resubmission]]>"
                                        </xule:expression> 
                                    <xule:template-display>
                                            <input type="checkbox" checked = "checked"/> A Resubmission
                                    </xule:template-display>
                            </xule:replace> 
                </td>
                <td class="xbrl"><xule:replace>
                    <xule:expression class="hide">taxonomy().concept(ferc:ReportDate).label("http://ferc.gov/form/2020-01-01/roles/label/F2Header").text</xule:expression>
                    <xule:template-display>Date of Report:</xule:template-display>
                    </xule:replace><br/>
                        <xule:replace>
                            <xule:expression class="hide" fact="true" format="ixt4:date-month-day-year">[@ferc:ReportDate @period=$currentDuration]</xule:expression>
                            <xule:template-display>04/26/2019</xule:template-display>
                    </xule:replace>
                </td>
                <td class="xbrl"><xule:replace>
                    <xule:expression class="hide">taxonomy().concept(ferc:ReportYearPeriod).label("http://ferc.gov/form/2020-01-01/roles/label/F2Header").text</xule:expression>
                    <xule:template-display>Year/Period of Report:</xule:template-display>
                    </xule:replace><br/>
                    End of: <xule:replace>
                        <xule:expression class="hide" fact="true">[@ferc:ReportYear @period=$currentDuration]</xule:expression>
                        <xule:template-display>2018</xule:template-display>
                    </xule:replace>
                    <span>/</span>
                    <xule:replace>
                        <xule:expression class="hide" fact="true">[@ferc:ReportPeriod @period=$currentDuration]</xule:expression>
                        <xule:template-display>Q4</xule:template-display>
                    </xule:replace>
                </td>
            </tr>
    </table>
    <table class="xbrl" width="100%">
        <tr class="sch-title">
            <td class="xbrl" colspan="10">
                <xule:replace>
                            <xule:expression class="hide">taxonomy().concept(ferc:ScheduleOtherRegulatoryAssetsAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F2ScheduleTitle").text
                            </xule:expression>
                            <xule:template-display>
                                    Other Regulatory Assets (Account 182.3)
                            </xule:template-display>
                    </xule:replace>
            </td>
        </tr>
        <tr>
            <td class="instruction xbrl" colspan="10">
                <xule:replace>
                    <xule:expression class="hide" html="true">taxonomy().concept(ferc:ScheduleOtherRegulatoryAssetsAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F2Instructions").text
                    </xule:expression>
                    <xule:template-display>
                        <ol>
                            <li>Report below the details called for concerning other regulatory assets which are created through the ratemaking actions of regulatory agencies (and not includable in other accounts).</li>
                            <li>For regulatory assets being amortized, show period of amortization in column (b).</li>
                            <li>Minor items (5% of the Balance at End of Year for Account 182.3 or amounts less than $250,000, whichever is less) may be grouped by classes.</li>
                            <li>Report separately any "Deferred Regulatory Commission Expenses" that are also reported on pages 350-351, Regulatory Commission Expenses.</li>
                            <li>Provide in a footnote, for each line item, the regulatory citation where authorization for the regulatory asset has been granted (e.g. Commission Order, state commission order, court decision).</li>
                        </ol>
                    </xule:template-display>
                </xule:replace>
            </td>
        </tr>
        <tr class="col-heading-row">
            <td class="col-heading xbrl line-number">Line No.</td>
            <td class="col-heading xbrl" xule:repeat="OtherRegAssetsHeadings">
                    <xule:expression class="hide" name="OtherRegAssetsHeadings">
                            $headings = filter (taxonomy().concept(ferc:ScheduleOtherRegulatoryAssetsAbstract).references("http://ferc.gov/form/2020-01-01/roles/reference/columnDetails")) where ($item.part-by-name(ferc-part:Schedule).part-value == "232 - Schedule - Other Regulatory Assets (Account 182.3)") 
    
                            $heading = list(for $ref in $headings 
                                list($ref.part-by-name(ferc-part:Column).part-value, $ref.part-by-name(ferc-part:ColumnName).part-value, $ref.part-by-name(ferc-part:ElementName).part-value))
        
                                $heading_dict = dict(for $row in $heading
                                        list("("+$row[1]+")",list($row[2],if $row[3] == none "" else taxonomy().concept(to-qname($row[3]))))
                                );
                                for $row in $heading_dict.keys.sort
                    </xule:expression>
                    <div style="text-align: center">
                        <div class="tooltip">
                                <div class="tooltiptext">
                                        <xule:replace>
                                                <xule:expression class="hide" name="OtherRegAssetsHeadings" part="3">if $heading_dict[$row][2] != "" $heading_dict[$row][2].name.local-name else "" </xule:expression>
                                            </xule:replace>
                                </div>    
                            <xule:replace>
                                <xule:expression class="hide" name="OtherRegAssetsHeadings" part="1">$heading_dict[$row][1]</xule:expression>
                                <xule:template-display>
                                    Nature of Payment
                                </xule:template-display>
                            </xule:replace>
                        </div>
                    </div>

                    <div style="text-align: center"><xule:replace>
                            <xule:expression class="hide" name="OtherRegAssetsHeadings" part="2">$row</xule:expression>
                            <xule:template-display>
                                (a)
                            </xule:template-display>
                    </xule:replace></div>
                </td>
        </tr>
        <!-- "Line 1 through 39 -->
        <tr class="schedule-row" xule:repeat="OtherRegulatoryAssets">
            <xule:expression class="hide" name="OtherRegulatoryAssets">// adding a comment
                
                $headings = filter (taxonomy().concept(ferc:ScheduleOtherRegulatoryAssetsAbstract).references("http://ferc.gov/form/2020-01-01/roles/reference/columnDetails")) where ($item.part-by-name(ferc-part:Schedule).part-value == "232 - Schedule - Other Regulatory Assets (Account 182.3)" and  $item.part-by-name(ferc-part:ValueType).part-value == "Column") 

                $NoCols = $headings.length;
               
                
                $blankCols = list(for $c in range($NoCols)
                                    none
                                );
                        
                $data2 =   list(for $i in range(39)
                                list($i) + $blankCols
                            );

            $data = if count(list({covered @ferc:OtherRegulatoryAssetsAxis=*})) > 0  

               
                    list({covered @ferc:OtherRegulatoryAssetsAxis=*  {list(
                        if list({@ferc:OrderNumber @unit=* @period=$currentDuration}).length > 0 
                            first(list({@ferc:OrderNumber @unit=* @period=$currentDuration}))
                        else
                            0,
                        if list({@ferc:DescriptionAndPurposeOfOtherRegulatoryAssets @unit @period=$currentDuration}).length > 0
                            first(list({@ferc:DescriptionAndPurposeOfOtherRegulatoryAssets @unit @period=$currentDuration}))
                        else
                            none,
                        if list({@ferc:AmortizationPeriodOtherRegulatoryAssets @unit @period=$currentDuration}).length > 0
                            first(list({@ferc:AmortizationPeriodOtherRegulatoryAssets @unit @period=$currentDuration}))
                        else
                            none,
                        if list({@ferc:CitationAuthorizationForOtherRegulatoryAssets @unit @period=$currentDuration}).length > 0
                            first(list({@ferc:CitationAuthorizationForOtherRegulatoryAssets @unit @period=$currentDuration}))
                        else
                            none,
                        if list({@ferc:OtherRegulatoryAssets @unit @period=$prior3MYInstant}).length > 0
                            first(list({@ferc:OtherRegulatoryAssets @unit @period=$prior3MYInstant}))
                        else
                            none,
                        if list({@ferc:IncreaseDecreaseInOtherRegulatoryAssets @unit @period=$current3MYDuration}).length > 0
                            first(list({@ferc:IncreaseDecreaseInOtherRegulatoryAssets @unit @period=$current3MYDuration}))
                        else
                            none,
                        if list({@ferc:OtherRegulatoryAssetsWrittenOffAccountCharged @unit @period=$currentDuration}).length > 0
                            first(list({@ferc:OtherRegulatoryAssetsWrittenOffAccountCharged @unit @period=$currentDuration}))
                        else none,
                        if list({@ferc:OtherRegulatoryAssetsWrittenOffRecovered @unit @period=$current3MYDuration}).length > 0
                            first(list({@ferc:OtherRegulatoryAssetsWrittenOffRecovered @unit @period=$current3MYDuration}))
                        else none,
                        if list({@ferc:OtherRegulatoryAssetsWrittenOffDeemedUnrecoverable @unit @period=$current3MYDuration}).length > 0
                            first(list({@ferc:OtherRegulatoryAssetsWrittenOffDeemedUnrecoverable @unit @period=$current3MYDuration}))
                        else none,
                        if list({@ferc:OtherRegulatoryAssets @unit @period=$currentInstant}).length > 0
                            first(list({@ferc:OtherRegulatoryAssets @unit @period=$currentInstant}))
                        else none
                    )}})
                    else $data2;

                    $uniqueData = list(for $x in  $data
                    if $x == list(0) + $blankCols
                        skip
                    else 
                        $x
                    );

                    for $row in $uniqueData.sort             

            </xule:expression>
            <td class="xbrl line-number"><xule:lineNumber name="OtherRegulatoryAssets"/>
                <xule:template-display>1</xule:template-display>
            </td>
            <td class="xbrl description_items"><xule:replace><xule:expression  class="hide"  name="OtherRegulatoryAssets" fact="true" part="2">$row[2]</xule:expression></xule:replace>
                
            </td>
            <td class="xbrl description_items"><xule:replace><xule:expression  class="hide"  name="OtherRegulatoryAssets" fact="true" part="2">$row[3]</xule:expression></xule:replace>
                
            </td>
            <td class="xbrl description_items"><xule:replace><xule:expression  class="hide"  name="OtherRegulatoryAssets" fact="true" part="2">$row[4]</xule:expression></xule:replace>
                
            </td>
            <td class="xbrl monetary_items"><xule:replace><xule:expression class="hide"  name="OtherRegulatoryAssets" fact="true" format="ixt4:num-dot-decimal" part="3">$row[5]</xule:expression></xule:replace>
                
            </td>
            <td class="xbrl monetary_items"><xule:replace><xule:expression class="hide"  name="OtherRegulatoryAssets" fact="true" format="ixt4:num-dot-decimal" part="4">$row[6]</xule:expression></xule:replace>
                
            </td>
            <td class="xbrl account-number"><xule:replace><xule:expression class="hide"  name="OtherRegulatoryAssets" fact="true" part="5">$row[7]</xule:expression></xule:replace>
               
            </td>
            <td class="xbrl monetary_items"><xule:replace><xule:expression class="hide"  name="OtherRegulatoryAssets" fact="true" format="ixt4:num-dot-decimal" part="6">$row[8]</xule:expression></xule:replace>
                
            </td>  
            <td class="xbrl monetary_items"><xule:replace><xule:expression class="hide"  name="OtherRegulatoryAssets" fact="true" format="ixt4:num-dot-decimal" part="7">$row[9]</xule:expression></xule:replace>
                
            </td>
            <td class="xbrl monetary_items"><xule:replace><xule:expression class="hide"  name="OtherRegulatoryAssets" fact="true" format="ixt4:num-dot-decimal" part="8">$row[10]</xule:expression></xule:replace>
                <xule:template-display>
                        $662,084
                </xule:template-display>
            </td>
        </tr>
        <!-- "Line 40 -->
        <tr>
            <td class="xbrl line-number">40</td>
            <td class="xbrl">
                <xule:replace>
                    <xule:expression class="hide">
                        taxonomy().concept(ferc:OtherRegulatoryAssets).label("http://ferc.gov/form/2020-01-01/roles/label/F2Total").text
                    </xule:expression>
                    <div>
                        <xule:template-display>
                            Total
                        </xule:template-display>
                    </div>
                </xule:replace>
            </td>
            <td class="gray-out">
                <!-- "Line 40/Column Amort period to be grayed-out -->
            </td>
            <td class="gray-out">
                <!-- "Line 40/Column Reg Citation to be grayed-out -->
            </td>
            <td class="xbrl monetary_items">
                <xule:replace>
                        <xule:expression class="hide" fact="true" format="ixt4:num-dot-decimal">max(list([covered @concept=ferc:OtherRegulatoryAssets @period = $prior3MYInstant]))
                        </xule:expression>
                        <xule:template-display>
                                $92,477,242
                        </xule:template-display>
                </xule:replace>  
            </td>
            <td class="xbrl monetary_items">
                <xule:replace>
                        <xule:expression class="hide" fact="true" format="ixt4:num-dot-decimal">max(list([covered @concept=ferc:IncreaseDecreaseInOtherRegulatoryAssets @period = $current3MYDuration]))
                        </xule:expression>
                        <xule:template-display>
                                $15,256,784
                        </xule:template-display>
                </xule:replace> 
            </td>
            <td class="gray-out">
                <!-- "Line 40/Column (d) Written Off During Quarter/Year Account Charged" to be grayed-out -->
            </td>
            <td class="xbrl monetary_items">
                <xule:replace>
                        <xule:expression class="hide" fact="true" format="ixt4:num-dot-decimal">max(list([covered @concept=ferc:OtherRegulatoryAssetsWrittenOffRecovered @period = $current3MYDuration]))
                        </xule:expression>
                        <xule:template-display>
                                $0 
                        </xule:template-display>
                </xule:replace>  
            </td>
            <td class="xbrl monetary_items">
                <xule:replace>
                        <xule:expression class="hide" fact="true" format="ixt4:num-dot-decimal">max(list([covered @concept=ferc:OtherRegulatoryAssetsWrittenOffDeemedUnrecoverable @period = $current3MYDuration]))
                        </xule:expression>
                        <xule:template-display>
                                $13,890,426
                        </xule:template-display>
                </xule:replace>  
            </td>
            <td class="xbrl monetary_items">
                <xule:replace>
                        <xule:expression class="hide" fact="true" format="ixt4:num-dot-decimal">max(list([covered @concept=ferc:OtherRegulatoryAssets @period = $currentInstant]))
                        </xule:expression>
                        <xule:template-display>
                                $91,503,441 
                        </xule:template-display>
                </xule:replace> 
            </td>
        </tr> 
    </table>
<br/>
<div class="schedule-footer">
        <div>FERC FORM No. 
                <xule:replace>
                    <xule:expression class="hide" fact="true">first(list([@ferc:FormType @period=$currentDuration]))</xule:expression>
                    <xule:template-display>2/3-Q</xule:template-display>
                </xule:replace>
                <span> </span>
                <xule:replace>
                    <xule:expression class="hide">" (" + taxonomy().concept(ferc:ScheduleOtherRegulatoryAssetsAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F2DateRevised").text + ")"
                    </xule:expression>
                    <xule:template-display>
                            REV 12-07
                    </xule:template-display>
                </xule:replace>
        </div>
        <div class="center-text">Page 
                <xule:replace>
                        <xule:expression class="hide">taxonomy().concept(ferc:ScheduleOtherRegulatoryAssetsAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F2Page").text
                        </xule:expression>
                        <xule:template-display>
                        232
                        </xule:template-display>
                </xule:replace>
        </div> 

</div>
</body>
</html>