Florida Public Service Commission native order document 00970-2026

FILED 2/6/2026
DOCUMENT NO. 00970-2026
FPSC 	- COMMISSION CLERK
BEFORE THE FLORIDA PUBLIC SERVICE COMMISSION
In re: Fuel and purchased power cost recovery
clause with generating performance incentive
factor.
DOCKET NO. 20260001 -EI
ORDER NO. PSC-2026-0037-PCO-EI
ISSUED: February 6, 2026
ORDER ESTABLISHING PROCEDURE
I. 	Case Background
As part of the 	Florida Public 	Service Commission’s (Commission) 	continuing 	fuel and
purchased power cost recovery clause and generating performance incentive factor proceedings,
the Commission has 	set a hearing in 	this docket 	for November 	3-6, 2026. This Order 	sets 	forth
the procedural requirements for 	all parties to this docket. Jurisdiction over these matters 	is vested
in 	the Commission through 	several provisions of Chapter 366, Florida 	Statutes 	(F.S.), including
Sections 366.04, 366.05, and 366.06, F.S.
This 	Order 	is 	issued 	pursuant 	to 	the 	authority 	granted by 	Rule 	28-106.211, 	Florida
Administrative Code 	(F.A.C.), which provides 	that 	the presiding 	officer before whom a case 	is
pending may issue any orders necessary to effectuate discovery, prevent delay, and promote the
just, speedy, and inexpensive determination of all aspects of the case.
II. 	General Filing Procedures
Filings pertaining to 	this docket must comply with Rule 28-106.104, F.A.C. 	Filing may
be 	accomplished 	electronically 	as 	provided 	in 	the 	Commission’s 	Statement 	of Agency
Organization 	and 	Operation 	and 	the 	E-Filing 	Requirements 	link, 	posted 	on 	our 	website,
www.floridapsc.com . 	If filing via mail, hand 	delivery, 	or 	courier 	service, 	the 	filing 	should be
addressed to:
Office of Commission Clerk
Florida Public Service Commission
2540 Shumard Oak Boulevard
Tallahassee, Florida 32399-0850
The Commission 	strongly 	encourages 	electronic 	filing, 	which 	is 	available 	from 	the
Commission’s Home Page under the Clerk’s Office menu and Electronic 	Filing web fonn. The
filing party 	is responsible for ensuring that no information protected by privacy or confidentiality
laws 	is contained in any electronic document. To the extent possible, when making an electronic
filing, an electronic copy of all 	filings 	shall also be provided to parties and Commission 	staff in
Microsoft Word format and 	all 	schedules 	shall be 	provided 	in 	Microsoft 	Excel 	format with
formulas intact and unlocked.

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III. 	Tentative List of Issues
A list of the issues identified thus far in this proceeding is attached hereto as Attachment
A. The scope of this proceeding will be based upon these issues as well as other issues raised by
the parties up to and during the Prehearing Conference, unless modified by the Commission.
IV. 	Prefiled Testimony and Exhibits
Each party shall file all testimony and exhibits that it intends to sponsor, pursuant to the
schedule 	set 	forth 	in 	Section 	IX 	of 	this 	Order. 	Testimony 	and 	exhibits 	may 	be 	filed
electronically. If filing electronically, each set of testimony and accompanying exhibits must be
saved as distinct and separate electronic files; multiple sets of testimony and exhibits combined
in a single electronic file are not acceptable. If filing paper copies, an original and 15 copies of
all testimony and exhibits shall be filed with the Office of Commission Clerk by 5:00 p.m. on the
date due. A copy of all prefiled testimony and exhibits shall be served electronically or by
regular mail, overnight mail, or hand delivery to all other parties and staff no later than the date
filed with the Commission. Failure of a party to timely prefile exhibits and testimony from any
witness in accordance with the foregoing requirements may bar admission of such exhibits and
testimony.
With its actual/estimated and projection testimony and exhibits, and as a supplement to
its true-up testimony and exhibits, each utility shall file a schedule that shows the capital
structure components and cost rates relied upon to calculate the revenue requirement rate of
return on all capital projects recovered through the fuel clause. The schedule shall include the
derivation of debt and equity components used in the calculation of the return on average net
investment attached to the testimony of the utility’s witness. Each utility shall cite all sources and
include the rationale for using the particular capital structure and cost rates.
Parties may use exhibits in their native Excel format for demonstrative purposes;
however, any exhibits created in Excel that a party seeks to admit into the record must be
converted to Adobe Portable Document Format (PDF) and provided to the Commission as a
separate electronic file.
The dimensions of each page of testimony shall be 8 ½ x 11 inches. Each page shall be
consecutively numbered and double spaced, with 25 numbered lines per page and left margins of
at least 1.25 inches. If filing paper copies of the testimony, all pages shall be filed on white,
unglossed, three-holed paper and shall be unbound and without tabs.
Each exhibit sponsored by a witness in support of his or her prefiled testimony shall be:
(1) 	Attached to that witness’s testimony when filed;
(2) 	If filing paper copies, on three-holed paper, unbound, and without tabs;
(3) 	Sequentially numbered beginning with 1 (any exhibits attached to subsequently
filed testimony of the same witness shall continue the sequential numbering
system);

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(4) 	Identified in the upper right-hand corner of each page by the docket number, a
brief title, and the witness’s initials followed by the exhibit’s number; and
(5) 	Paginated by showing in the upper right-hand corner of each page the page
number followed by the total number of pages in the exhibit.
An example of the information to appear in the upper right-hand corner of the exhibit is
as follows:
Docket No. 20012345-EI
Foreign Coal Shipments to Port of Tampa
Exhibit BLW-1, Page 1 of 2
After an opportunity for opposing parties to object to introduction of the exhibits and to
cross-examine the witness sponsoring them, exhibits may be offered into evidence at the hearing.
V. 	Discovery Procedures
A. 	General Requirements
Discovery shall be conducted in accordance with the provisions of Chapter 120, F.S., the
relevant provisions of Chapter 366, F.S., Rules 25-22, 25-40, and 28-106, F.A.C., and the
applicable Florida Rules of Civil Procedure (as amended January 1, 2026), as modified herein or
as may be subsequently modified by the Prehearing Officer. Unless otherwise ordered, Florida
Rule 	of 	Civil 	Procedure 	1.280(a) 	(Initial 	Discovery 	Disclosure) 	shall 	not 	apply 	to 	this
proceeding.
Unless subsequently modified by the Prehearing Officer, the following shall apply:
(1) 	Discovery shall be completed by October 14, 2026.
(2) 	Discovery requests and responses shall be served by e-mail, hand delivery, or
overnight mail, and electronic service is encouraged. Discovery served via e-mail
shall be limited to 5 MB per attachment, shall indicate how many e-mails are
being sent related to the discovery (such as 1 of 6 e-mails), and shall be numbered
sequentially. Documents provided in response to a document request may be
provided via flash or external drive if not served electronically.
(3) 	Each electronic discovery response shall be given a separate electronic file name
that is no longer than 60 characters.
(4) 	Sets of interrogatories, requests for admissions, requests for production of
documents, or other forms of discovery shall be numbered sequentially in order to
facilitate identification.
(5) 	Within each set, discovery requests shall be numbered sequentially, and any
discovery requests in subsequent sets shall continue the sequential numbering
system.
(6) 	Discovery made prior to the filing of a utility’s actual/estimated testimony and
exhibits in this docket shall be made within 30 days in the manner provided in

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Rules 1.280 through 1.400, Florida Rules of Civil Procedure, except as modified
by this Order and any subsequent procedural orders issued in this docket.
(7) 	For discovery requests related to matters raised in a utility’s actual/estimated
testimony and exhibits, risk management plan for fuel procurement, hedging
activity 	supplemental 	report, 	or 	projection 	testimony 	and 	exhibits, 	and
intervenors’ or staff’s testimony and exhibits, the responding party shall serve its
responses to the requesting party via electronic mail within 20 days of the date of
the request. For discovery requests related to matters addressed in a utility’s
rebuttal testimony, the utility shall serve its responses to the requesting party via
electronic mail within 10 days of the request. A hard copy of responses shall also
be served by hand-delivery, U.S. Mail, or overnight mail on the day that
responses are served electronically.
(8) 	Each page of every document produced pursuant to requests for production of
documents shall be identified individually through the use of a Bates Stamp or
other equivalent method of sequential identification except for Excel files in their
native format. Parties should number produced documents in an unbroken
sequence through the final hearing.
(9) 	Copies, whether hard copies or electronic, of discovery requests and responses
shall be served on all parties and Commission staff. In addition, copies of all
responses to requests for production of documents shall be provided to the
Commission staff at its Tallahassee office unless otherwise agreed. The address
block 	for 	Commission 	staff 	shall 	include 	the 	email 	address 	discovery-
gcl@psc.state.fl.us in addition to the email address for staff counsel.
(10) 	Parties shall file in the Commission Clerk’s Office a notice of service of any
interrogatories 	or 	requests 	for 	production 	of 	documents 	propounded 	and
associated responses in this docket, giving the date of service and the name of the
party to whom the discovery was directed.
Unless subsequently modified by the Prehearing Officer, the following shall apply:
(1) 	Interrogatories, including all subparts, shall be limited to 300.
(2) 	Requests for production of documents, including all subparts, shall be limited to
300.
(3) 	Requests for admissions, including all subparts, shall be limited to 300.
When a discovery request is served prior to the filing of a utility’s actual/estimated
testimony and exhibits and the respondent intends to seek clarification of any portion of the
discovery request, the respondent shall request such clarification within 10 days of service of the
discovery request. Further, any specific objections to a discovery request served prior to the
filing of a utility’s actual/estimated testimony and exhibits shall be made within 20 days of
service of the discovery request. When a discovery request is served related to matters raised in a
utility’s actual/estimated, projection, or rebuttal testimony and exhibits, or in a utility’s risk
management plan for fuel procurement or hedging activity supplemental report, or matters raised
in the intervenors’ or staff’s testimony and exhibits, and the respondent intends to seek
clarification 	of 	any 	portion 	of 	the 	discovery 	request, 	the 	respondent 	shall 	request 	such

ORDER NO. PSC-2026-0037-PCO-EI
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clarification within five days of service of the discovery request. Further, any specific objections
to a discovery request related to matters raised in a utility’s actual/estimated, projection, or
rebuttal testimony and exhibits, or in a utility’s risk management plan for fuel procurement or
hedging activity supplemental report, or matters raised in the intervenors’ or staff’s testimony
and exhibits, shall be made within five days of service of the discovery request. These
procedures are intended to reduce delay in resolving discovery disputes.
B. 	Confidential Information Provided Pursuant to Discovery
Any information provided to the Commission staff pursuant to a discovery request by the
staff or any other person and for which proprietary confidential business information status is
requested pursuant to Section 366.093, F.S., and Rule 25-22.006, F.A.C., shall be treated by the
Commission as confidential. The information shall be exempt from Section 119.07(1), F.S.,
pending a formal ruling on such request by the Commission or pending return of the information
to the person providing the information. If no determination of confidentiality has been made and
the information has not been made a part of the evidentiary record in this proceeding, it shall be
returned to the person providing the information. If a determination of confidentiality has been
made and the information was not entered into the record of this proceeding, it shall be returned
to the person providing the information within the time period set forth in Section 366.093, F.S.
The Commission may determine that continued possession of the information is necessary for
the Commission to conduct its business.
Redacted versions of confidential filings may be served electronically, but in no instance
may confidential information be electronically submitted. If the redacted version is served
electronically, the confidential information (which may be on a flash or external drive) shall be
filed with the Commission Clerk via hand-delivery, U.S. Mail, or overnight mail on the day that
the redacted version was served via e-mail.
When a person provides information that it maintains as proprietary confidential business
information to the Office of Public Counsel pursuant to a discovery request by the Office of
Public Counsel or any other party, that party may request a temporary protective order pursuant
to Rule 25-22.006(6)(c), F.A.C., exempting the information from Section 119.07(1), F.S.
When a party other than the Commission staff or the Office of Public Counsel requests
information through discovery that the respondent maintains as proprietary confidential business
information, or when such a party would otherwise be entitled to copies of such information
requested by other parties through discovery (e.g., interrogatory responses), that party and
respondent shall endeavor in good faith to reach agreement that will allow for the exchange of
such information on reasonable terms, as set forth in Rule 25-22.006(7)(b), F.A.C.

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VI. 	Prehearing Procedures
A. 	Prehearing Statements
Every party in this docket and the Commission staff shall file a Prehearing Statement
pursuant to the schedule set forth in Section IX of this Order. Each Prehearing Statement shall be
filed with the Office of Commission Clerk by 5:00 p.m. on the date due. Every party shall
contemporaneously provide a copy of its Prehearing Statement to all other parties and the
Commission staff in Microsoft Word format.
Each party’s Prehearing Statement shall set forth the following information in the
sequence listed below:
(1) 	The name of all known witnesses whose testimony has been prefiled or
who may be called by the party, along with subject matter of each such
witness’s testimony and the corresponding issue numbers in the following
format:
All Known Witnesses:
Witness 	Subject Matter 	Issue #
Direct
John Smith 	Subject . . . 	1, 3-5
(2) 	A description of all prefiled exhibits and other exhibits that may be used
by the party in presenting its direct case (including individual components
of a composite exhibit) and the witness sponsoring each in the following
format:
All Known Exhibits:
Witness 	Proffered By 	Exhibit No. 	Description 	Issue #
Direct
John Smith 	Party/Utility Name 	ABC-1 	Title ...... 	1, 3-5
(3) 	A statement of the party’s basic position in the proceeding;
(4) 	A statement of each question of fact, question of law, and policy question
that the party considers at issue, along with the party’s position on each
issue, and, where applicable, the names of the party's witness(es) who will
address each issue. Parties who wish to maintain “no position at this time”
on any particular issue or issues should refer to the requirements of
subsection C, below;
(5) 	A statement of issues to which the parties have stipulated;
(6) 	A statement of all pending motions or other matters the party seeks action
upon;

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(7) 	A 	statement 	identifying 	the 	party’s 	pending 	requests 	or 	claims 	for
confidentiality;
(8) 	Any objections to a witness’s qualifications as an expert. The objection
shall identify each witness the party wishes to voir dire as well as state
with specificity the portions of that witness’s prefiled testimony, by page
and line number, and/or exhibits, by page and line number, to which the
party objects. Failure to specifically identify the portions of the prefiled
testimony or exhibits to which the party objects will result in restriction of
a party’s ability to conduct voir dire absent a showing of good cause at the
time the witness is offered for cross-examination at hearing;
(9) 	A request for sequestration of witnesses, so any such request may be
resolved by the Prehearing Officer prior to the hearing. Failure to make
such a request shall constitute a waiver of the right to request sequestration
of witnesses absent a showing of good cause; and
(10) 	A statement as to any requirement set forth in this Order that cannot be
complied with, and the reasons therefore.
Failure of a party to timely file a Prehearing Statement shall be a waiver of any issue not
raised by other parties or by the Commission. In addition, such failure shall preclude the party
from presenting testimony in support of its position on each such issue.
B. 	Attendance at Prehearing Conference
Pursuant to Rule 28-106.209, F.A.C., a Prehearing Conference will be held October 20,
2026, at the Betty Easley Conference Center, 4075 Esplanade Way, Tallahassee, Florida,
following the Internal Affairs meeting. Unless excused by the Prehearing Officer for good cause
shown, each party (or designated representative) shall personally appear at the Prehearing
Conference. Failure of a party (or that party’s representative) to appear shall constitute waiver of
that party’s issues and positions, and that party may be dismissed from the proceeding.
C. 	Waiver of Issues
Any issue not raised by a party either before or during the Prehearing Conference shall be
waived by that party, except for good cause shown. A party seeking to raise a new issue after the
Prehearing Conference shall address each of the following:
(1) 	Whether the party was unable to identify the issue because of the complexity of
the matter;
(2) 	Whether discovery or other prehearing procedures were not adequate to fully
develop the issue;
(3) 	Whether due diligence was exercised to obtain facts touching on the issue;
(4) 	Whether information obtained subsequent to the Prehearing Conference was not
previously available to enable the party to identify the issue; and
(5) 	Whether introduction of the issue would not be to the prejudice or surprise of any
party.

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Specific reference shall be made to the information received and how it enabled the party to
identify the issue.
Unless a matter is not at issue for that party, each party shall take a position on each issue
by the time of the Prehearing Conference or by such later time as may be permitted by the
Prehearing Officer. If a party is unable through diligence and good faith efforts to take a position
on a matter at issue for that party, it shall explicitly state in its Prehearing Statement why it
cannot take a position. If the Prehearing Officer finds that the party has acted diligently and in
good faith to take a position, and further finds that the party’s failure to take a position will not
prejudice other parties or confuse the proceeding, the party may maintain “no position at this
time” prior to hearing and thereafter identify its position in a post-hearing statement of issues. In
the absence of such a finding by the Prehearing Officer, the party shall have waived the entire
issue, and the party’s position shall be shown as “no position” in the Prehearing Order. A party
who takes no position on an issue by the time of the Prehearing Conference, or by such later time
as may be permitted by the Prehearing Officer, waives its opportunity to conduct cross-
examination on the issue as well as file a post-hearing brief on the issue. Commission staff may
take “no position at this time” or a similar position on any issue without having to make the
showing described above and without waiver of cross-examination.
D. 	Motions to Strike Prefiled Testimony and Exhibits
Motions to strike any portion of the prefiled testimony and related portions of exhibits of
any witness shall be made in writing no later than seven days prior to the Prehearing Conference,
and identify with specificity the page and line numbers of the information to be stricken. Motions
to strike any portion of prefiled testimony and related portions of exhibits at hearing shall be
considered untimely, absent good cause shown.
E. 	Demonstrative Exhibits
If a party wishes to use a demonstrative exhibit or other demonstrative tools at hearing,
such materials must be identified by the time of the Prehearing Conference.
F. 	Provision of Exhibits
By October 26, 2026, each party must provide an electronic copy of all exhibits that the
party plans to offer into evidence or use for demonstrative purposes during the hearing, except
for exhibits that have already been prefiled with witness testimony that are in the docket file.
Each party shall also provide a list of the exhibits it has electronically submitted to the
Commission Office of the General Counsel on a flash or external drive, or e-mailed to discovery-
gcl@psc.state.fl.us. A copy of all exhibits and the accompanying list shall also be served
electronically or by regular mail, overnight mail, or hand delivery to all other parties no later
than the date provided to the Commission’s Office of the General Counsel. Absent a showing of
good cause, the failure of a party to timely provide exhibits in compliance with this Order may
bar admission of such exhibits.

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Each exhibit must be saved as a distinct and separate electronic file; multiple exhibits
combined in a single electronic file are not acceptable. Parties are not required to create a
separate Adobe PDF file or exhibit for each interrogatory response. Several responses and
attachments can be combined into one Adobe PDF document and submitted as one composite
exhibit. If a party submits an attachment separately, the attachment must be numbered as a
separate exhibit.
No cover pages are required; however, as with all exhibits, a top margin of not less than
one inch is required for stamping purposes. Each exhibit shall be named with the party’s
acronym and sequential numbering as follows:
FPL-1 – short document title, FPL-2 – short document title, etc.
OPC-1 – short document title, OPC-2 – short document title, etc.
Parties may use exhibits in their native Excel format for demonstrative purposes;
however, any exhibits created in Excel that a party seeks to admit into the record must be
converted to Adobe PDF and provided to the Commission as a separate electronic file. Any
attachment to a discovery response that a party wishes to offer as an exhibit must be provided as
a separate electronic file to be marked as a separate exhibit. Cumulative or irrelevant attachments
are not appropriate exhibits.
Confidential information will be handled as described below in Section VII. However,
parties must also provide an electronic, redacted, non-confidential version of each confidential
exhibit they intend to use at the hearing.
The parties are encouraged to stipulate to the introduction of as many exhibits as possible
to minimize the time spent at the final hearing laying a foundation for exhibits. Issues of
authenticity of documents must be resolved between the parties to the greatest extent practicable
before the hearing.
G. 	Official Recognition
Official recognition is hereby taken of decisional, constitutional, and public statutory law
and resolutions of the Florida Legislature; special, local, and private acts and resolutions of the
Florida Legislature; rules promulgated by Florida governmental agencies which are published in
the Florida Administrative Code; final orders, including recommended and proposed agency
action (PAA) orders ruled upon therein, issued by Florida governmental entities; judgements and
records of Florida courts; and duly enacted ordinances and resolutions of Florida municipalities
and counties, without the necessity of a motion requesting the Commission to take official
recognition.
Parties 	seeking 	official 	recognition 	of 	any 	other 	materials 	pursuant 	to 	Section
120.569(2)(i), F.S., shall notify all other parties and Commission staff in writing no later than
one week prior to the first scheduled hearing date. Such notification shall identify all materials

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for which the party seeks official recognition, and such materials shall be provided along with
the notification.
H. 	Use of Depositions at Hearing
Absent agreement by all parties concerning the introduction of depositions into the record
at the hearing, any party wishing to introduce all or part of a deposition at hearing for any
purpose other than impeachment, must file a Notice of Intent to Use Deposition no later than the
discovery deadline in this docket as set forth in Section IX of this Order. The Notice shall
include the following information for each deposition:
(1) Name of witness deposed;
(2) Date deposition was taken; and
(3) Page and line numbers of each deposition the party seeks to introduce, when
available.
Objection(s) to the entry into the record of a deposition or portion thereof at hearing for
purposes other than impeachment must be made in writing within three days of filing a Notice of
Intent to use Deposition for resolution by the Prehearing Officer.
Parties do not need to exchange deposition transcripts that will be used for impeachment
purposes only.
VII. 	Hearing Procedures
A. 	Attendance at Hearing
Unless excused by the Presiding Officer for good cause shown, each party (or designated
representative) shall personally appear at the hearing. Failure of a party, or that party’s
representative, to appear shall constitute waiver of that party’s issues, and that party may be
dismissed from the proceeding.
Likewise, all witnesses are expected to be present at the hearing at the time they are
called based on the order of witnesses unless excused by the Presiding Officer upon the
Commission staff attorney’s confirmation prior to the hearing date of the following:
(1) 	All parties agree that the witness will not be needed for cross examination.
(2) 	All Commissioners assigned to the panel do not have questions for the witness.
In the event a witness is excused in this manner, his or her testimony may be entered into
the record as though read following the Commission’s approval of the proposed stipulation of
that witness’s testimony.

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B. 	Cross-Examination
The parties shall avoid duplicative or repetitious cross-examination. Further, friendly
cross-examination will not be allowed. Cross-examination shall be limited to witnesses whose
testimony is adverse to the party desiring to cross-examine. Any party conducting what appears
to be a friendly cross-examination of a witness should be prepared to indicate why that witness’s
direct testimony is adverse to its interests. Parties may use the exhibits identified by Commission
staff on the Comprehensive Exhibit List for cross-examination purposes without listing them on
the party’s exhibit list or exchanging the exhibit with the other parties.
During cross-examination, if a witness (or their counsel) responds (or objects) to a
relevant question by referring the question to another party witness, the counsel who is
sponsoring the current witness shall confirm the identity of the appropriate party witness who
can more fully address the question.
C. 	Use of Confidential Information at Hearing
It is the policy of this Commission that all Commission hearings be open to the public at
all times. The Commission also recognizes its obligation pursuant to Section 366.093, F.S., to
protect proprietary confidential business information from disclosure outside the proceeding.
Therefore, any party wishing to use at the hearing any proprietary confidential business
information, as that term is defined in Section 366.093, F.S., shall adhere to the following:
(1) 	When confidential information is used in the hearing that has not been filed as
prefiled 	testimony 	or 	prefiled 	exhibits, 	parties 	must 	have 	copies 	for 	the
Commissioners, necessary staff, and the court reporter, in red envelopes clearly
marked with the nature of the contents. Any party wishing to examine the
confidential material that is not subject to an order granting confidentiality shall
be provided a copy in the same fashion as provided to the Commissioners, subject
to execution of any appropriate protective agreement with the owner of the
material.
(2) 	Counsel and witnesses are cautioned to avoid verbalizing confidential information
in such a way that would compromise confidentiality. Therefore, confidential
information should be presented by written exhibit when reasonably possible.
At the conclusion of that portion of the hearing that involves confidential information, all
copies of confidential exhibits shall be returned to the proffering party. If a confidential exhibit
has been admitted into evidence, the copy provided to the court reporter shall be retained in the
Office of Commission Clerk’s confidential files. If such information is admitted into the
evidentiary record at hearing and is not otherwise subject to a request for confidentiality filed
with the Commission, the source of the information must file a request for confidential
classification of the information within 21 days of the conclusion of the hearing, as set forth in
Rule 25-22.006(8)(b), F.A.C., if continued confidentiality of the information is to be maintained.

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VIII. 	Post-Hearing Procedures
If the Commission (or assigned panel) does not render a bench decision at the hearing, it
may allow each party to file a post-hearing statement of issues and positions pursuant to the
schedule set forth in Section IX of this Order. In such event, a summary of each position of no
more than 75 words, set off with asterisks, shall be included in that statement. If a party’s
position has not changed since the issuance of the Prehearing Order, the post-hearing statement
may simply restate the prehearing position. However, the position must be reduced to no more
than 75 words. If a post-hearing statement is required and a party fails to file in conformance
with Rule 28-106.215, F.A.C., that party shall have waived all issues and may be dismissed from
the proceeding.
Further, pursuant to Rule 28-106.215, F.A.C., a party’s proposed findings of fact and
conclusions of law, if any, statement of issues and positions, and brief, shall together total no
more than 40 pages and shall be filed at the same time, unless modified by the Presiding Officer.
IX. 	Controlling Dates
The following dates have been established to govern the key activities of this case:
(1) 	Utilities’ Testimony and GPIF Schedules for
the period January through December, 2025
March 13, 2026
(2) 	Utilities’ 2025 Final True-Up Testimony
and Exhibits for the period January
through December, 2025
April 3, 2026
(3) 	Utilities’ Testimony and Hedging Activity
True-Up Report for the period August
through December, 2025
April 3, 2026
(4) 	Utilities’ Actual/Estimated True-Up Testimony
and Exhibits for the period January
through December, 2026
July 24, 2026
(5) 	Utilities’ Risk Management Plans January
through December, 2027
July 24, 2026
(6) 	Utilities’ Hedging Activity Supplemental
Report for the period January through July, 2026
August 7, 2026
(7) 	Utilities’ 2027 Projection Testimony and Exhibits 	September 3, 2026
(8) 	Intervenors’ testimony and exhibits 	September 11, 2026

ORDER NO. PSC-2026-0037-PCO-EI
DOCKET NO. 20260001-EI
PAGE 13
(9) 	Staff’s testimony and exhibits, if any 	September 16, 2026
(10) 	Rebuttal testimony and exhibits 	September 25, 2026
(11) 	Prehearing Statements 	October 5, 2026
(12) 	Discovery deadline 	October 14, 2026
(13) 	Prehearing Conference 	October 20, 2026
(14) 	Provision of Exhibits 	October 26, 2026
(15) 	Hearing 	November 3-6, 2026
(16) 	Post-Hearing Statements of Issues and
Positions, and Briefs, if any
November 13, 2026
In addition, all parties should be on notice that the Prehearing Officer may exercise the
discretion to schedule additional Prehearing Conferences or meetings of the parties as deemed
appropriate. Such meetings will be properly noticed to afford the parties an opportunity to attend.
Based upon the foregoing, it is
ORDERED by Commissioner Gary F. Clark, as Prehearing Officer, that the provisions of
this Order shall govern this proceeding unless modified by the Commission.

ORDER NO. PSC-2026-0037-PCO-EI
DOCKET NO. 20260001-EI
PAGE 14
By ORDER of Commissioner Gary F. Clark, as Prehearing Officer, this 6th day of
February, 2026.
GARY F. CLARK
Commissioner and Prehearing Officer
Florida Public Service Commission
2540 Shumard Oak Boulevard
Tallahassee, Florida 32399
(850) 413-6770
www.floridapsc.com
Copies furnished: 	A copy of this document is
provided to the parties of record at the time of
issuance and, if applicable, interested persons.
MRT
NOTICE OF FURTHER PROCEEDINGS OR JUDICIAL REVIEW
The Florida Public Service Commission is required by Section 120.569(1), Florida
Statutes, to notify parties of any administrative hearing or judicial review of Commission orders
that is available under Sections 120.57 or 120.68, Florida Statutes, as well as the procedures and
time limits that apply. 	This notice should not be construed to mean all requests for an
administrative hearing or judicial review will be granted or result in the relief sought.
Mediation may be available on a case-by-case basis. 	If mediation is conducted, it does
not affect a substantially interested person's right to a hearing.
Any 	party 	adversely 	affected 	by 	this 	order, 	which 	is 	preliminary, 	procedural 	or
intermediate in nature, may request: (1) reconsideration within 10 days pursuant to Rule 25-
22.0376, Florida Administrative Code; or (2) judicial review by the Florida Supreme Court, in
the case of an electric, gas or telephone utility, or the First District Court of Appeal, in the case
of a water or wastewater utility. 	A motion for reconsideration shall be filed with the Office of
Commission Clerk, in the form prescribed by Rule 25-22.0376, Florida Administrative Code.
Judicial review of a preliminary, procedural or intermediate ruling or order is available if review
of the final action will not provide an adequate remedy. Such review may be requested from the
appropriate court, as described above, pursuant to Rule 9.100, Florida Rules of Appellate
Procedure.

ORDER NO. PSC-2026-0037-PCO-EI 	Attachment A
DOCKET NO. 20260001-EI
PAGE 15
DOCKET NO. 20260001-EI
DRAFT STAFF ISSUES
January 26. 2026
I. 	COMPANY-SPECIFIC FUEL ISSUES
Duke Energy Florida, LLC
ISSUE 1A: 	Should the Commission approve DEF’s 2027 Risk Management Plan?
ISSUE 1B: 	What is the appropriate subscription bill credit associated with DEF’s Clean
Energy Connection Program, approved by Order No. PSC-2021-0059-S-EI, to be
included for recovery in 2027?
ISSUE 1C: 	What is the appropriate Clean Energy Impact (CEI) credit, approved by Order No.
PSC-2023-0191-TRF-EI, to be included in the fuel clause in 2027?
ISSUE 1D: 	What is the appropriate amount of the storm cost recovery true-up to be credited
to the fuel clause in the period January 2026 through December 2026 per Order
No. PSC-2025-0204-FOF-EI?
Florida Power & Light Company
ISSUE 2A: 	What was the total gain under FPL’s Incentive Mechanism approved by Order
No. PSC-2021-0446A-S-EI that FPL may recover for the period January 2025
through December 2025, and how should that gain to be shared between FPL and
its customers?
ISSUE 2B: 	What is the appropriate amount of Incremental Optimization Costs under FPL’s
Incentive Mechanism approved by Order No. PSC-2021-0446A-S-EI that FPL
should be allowed to recover through the fuel clause for Personnel, Software, and
Hardware costs for the period January 2025 through December 2025?
ISSUE 2C: 	What is the appropriate amount of Variable Power Plant O&M Attributable to
Off-System Sales under FPL’s Incentive Mechanism approved by Order No.
PSC-2021-0446A-S-EI that FPL should be allowed to recover through the fuel
clause for the period January 2025 through December 2025?
ISSUE 2D: 	What is the appropriate amount of Variable Power Plant O&M Avoided due to
Economy Purchases under FPL’s Incentive Mechanism approved by Order No.
PSC-2021-0446A-S-EI that FPL should be allowed to recover through the fuel
clause for the period January 2025 through December 2025?

ORDER NO. PSC-2026-0037-PCO-EI
DOCKET NO. 20260001-EI
PAGE 16
ISSUE 2E: 	What is the appropriate subscription credit associated with FPL’s SolarTogether
Program 	approved 	by 	Order 	No. 	PSC-2020-0084-S-EI, 	to 	be 	included 	for
recovery in 2027?
ISSUE 2F: 	Should the Commission approve FPL’s 2027 Risk Management Plan?
ISSUE 2G: 	Were FPL’s actions related to the forced outage event(s) that occurred at St. Lucie
Nuclear Unit No. 1 in July 2024 prudent? 	If not, what actions should the
Commission take?
ISSUE 2H: 	How much replacement power cost did FPL incur due to the forced outage
event(s) that occurred at St. Lucie Nuclear Unit No. 1 in July 2024?
ISSUE 2I: 	Were FPL’s actions related to the forced outage event(s) that occurred at St. Lucie
Nuclear Unit No. 2 in May/June 2024 prudent? 	If not, what actions should the
Commission take?
ISSUE 2J: 	How much replacement power cost did FPL incur due to the forced outage
event(s) that occurred at St. Lucie Nuclear Unit No. 2 in July 2024?
ISSUE 2K: 	Has 	FPL 	implemented 	the 	accounting 	changes 	with 	respect 	to 	its 	Asset
Optimization Program as authorized by Order No. PSC-2026-0022-S-EI?
Florida Public Utilities Company
No company-specific fuel issues for Florida Public Utilities Company have been
identified at this time. If such issues are identified, they shall be numbered 3A,
3B, 3C, and so forth, as appropriate.
Tampa Electric Company
ISSUE 4A: 	What was the total gain under TECO’s Optimization Mechanism approved by
Order No. PSC-2021-0423-S-EI that TECO may recover for the period January
2025 through December 2025, and how should that gain be shared between
TECO and its customers?
ISSUE 4B: 	Should the Commission approve TECO’s 2027 Risk Management Plan?
GENERIC FUEL ADJUSTMENT ISSUES
ISSUE 5: 	What are the appropriate final fuel adjustment true-up amounts for the period
January 2025 through December 2025?

ORDER NO. PSC-2026-0037-PCO-EI
DOCKET NO. 20260001-EI
PAGE 17
ISSUE 6: 	What are the appropriate fuel adjustment actual/estimated true-up amounts for the
period January 2026 through December 2026?
ISSUE 7: 	What 	are 	the 	appropriate 	total 	fuel 	adjustment 	true-up 	amounts 	to 	be
collected/refunded from January 2027 through December 2027?
ISSUE 8: 	What are the appropriate projected total fuel and purchased power cost recovery
amounts for the period January 2027 through December 2027?
COMPANY-SPECIFIC 	GENERATING 	PERFORMANCE 	INCENTIVE 	FACTOR
ISSUES
Duke Energy Florida, LLC
No company-specific GPIF issues for Duke Energy Florida, Inc. have been
identified at this time. If such issues are identified, they shall be numbered 9A,
9B, 9C, and so forth, as appropriate.
Florida Power & Light Company
No company-specific GPIF issues for Florida Power and Light Company have
been identified at this time. If such issues are identified, they shall be numbered
10A, 10B, 10C, and so forth, as appropriate.
Tampa Electric Company
No company-specific GPIF issues for Tampa Electric Company have been
identified at this time. If such issues are identified, they shall be numbered 11A,
11B, 11C, and so forth, as appropriate.
GENERIC GPIF ISSUES
ISSUE 12: 	What is the appropriate GPIF reward or penalty for performance achieved during
the period January 2025 through December 2025 for each investor-owned electric
utility subject to the GPIF?
ISSUE 13: 	What should the GPIF targets/ranges be for the period January 2027 through
December 2027 for each investor-owned electric utility subject to the GPIF?

ORDER NO. PSC-2026-0037-PCO-EI
DOCKET NO. 20260001-EI
PAGE 18
FUEL FACTOR CALCULATION ISSUES
ISSUE 14: 	What are the appropriate projected net fuel and purchased power cost recovery
and Generating Performance Incentive amounts to be included in the recovery
factor for the period January 2027 through December 2027?
ISSUE 15: 	What is the appropriate revenue tax factor to be applied in calculating each
investor-owned electric utility’s levelized fuel factor for the projection period
January 2027 through December 2027?
ISSUE 16: 	What are the appropriate levelized fuel cost recovery factors for the period
January 2027 through December 2027?
ISSUE 17: 	What are the appropriate fuel recovery line loss multipliers to be used in
calculating the fuel cost recovery factors charged to each rate class/delivery
voltage level class?
ISSUE 18: 	What are the appropriate fuel cost recovery factors for each rate class/delivery
voltage level class adjusted for line losses?
II. 	CAPACITY ISSUES
COMPANY-SPECIFIC CAPACITY COST RECOVERY FACTOR ISSUES
Duke Energy Florida, LLC
ISSUE 19A: 	What is the appropriate amount of costs for the Independent Spent Fuel Storage
Installation (ISFSI) that DEF should be allowed to recover through the capacity
cost recovery clause pursuant to DEF’s 2017 Settlement for 2027?
Florida Power & Light Company
ISSUE 20A: 	Has FPL calculated its capacity factors using the 4 CP and 12% average demand
methodology for production plant and 4 CP for transmission plant consistent with
Order No. PSC-2026-0022-S-EI?
Tampa Electric Company
No company-specific capacity cost recovery factor issues for Tampa Electric
Company have been identified at this time. If such issues are identified, they will
be numbered 21A, 21B, 21C, and so forth, as appropriate.

ORDER NO. PSC-2026-0037-PCO-EI
DOCKET NO. 20260001-EI
PAGE 19
GENERIC CAPACITY COST RECOVERY FACTOR ISSUES
ISSUE 22: 	What are the appropriate final capacity cost recovery true-up amounts for the
period January 2025 through December 2025?
ISSUE 23: 	What are the appropriate capacity cost recovery actual/estimated true-up amounts
for the period January 2026 through December 2026?
ISSUE 24: 	What are the appropriate total capacity cost recovery true-up amounts to be
collected/refunded during the period January 2027 through December 2027?
ISSUE 25: 	What are the appropriate projected total capacity cost recovery amounts for the
period January 2027 through December 2027?
ISSUE 26: 	What are the appropriate projected net purchased power capacity cost recovery
amounts to be included in the recovery factor for the period January 2027 through
December 2027?
ISSUE 27: 	What are the appropriate jurisdictional separation factors for capacity revenues
and costs to be included in the recovery factor for the period January 2027
through December 2027?
ISSUE 28: 	What are the appropriate capacity cost recovery factors for the period January
2027 through December 2027?
III. 	EFFECTIVE DATE
ISSUE 29: 	What should be the effective date of the fuel adjustment factors and capacity cost
recovery factors for billing purposes?
ISSUE 30: 	Should the Commission approve revised tariffs reflecting the fuel adjustment
factors and capacity cost recovery factors determined to be appropriate in this
proceeding?
ISSUE 31: 	Should this docket be closed?