On August 31, 2026, FERC granted The Empire District Electric Company (Empire District) two transmission rate incentives for its portfolio of electric transmission projects in the Southwest Power Pool, Inc. (SPP) region (SPP Project Portfolio): (1) Abandoned Plant Incentive; and (2) construction work in progress (CWIP) Incentive.  The Abandoned Plant Incentive will allow Empire District to recover 100% of prudently incurred costs for any SPP Project Portfolio component cancelled or abandoned for reasons beyond its control.  The CWIP Incentive will allow Empire District to include 100% of prudently incurred CWIP costs in rate base during the development and construction phase of the SPP Project Portfolio.