RELATED PARTY TRANSACTIONS AND RELATIONSHIPS

3 Months Ended

Mar. 31, 2023

In the normal course of business, Evergy Kansas Central, Evergy Metro and Evergy Missouri West engage in related party transactions with one another. A summary of these transactions and the amounts associated with them is provided below.

Jointly-Owned Plants and Shared Services

Employees of Evergy Kansas Central and Evergy Metro manage Evergy Missouri West's business and operate its facilities at cost, including Evergy Missouri West's 18% ownership interest in Evergy Metro's Iatan Nos. 1 and 2. Employees of Evergy Kansas Central manage JEC and operate its facilities at cost, including Evergy Missouri West's 8% ownership interest in JEC. Employees of Evergy Metro manage La Cygne Station and operate its facilities at cost, including Evergy Kansas Central's 50% interest in La Cygne Station. Employees of Evergy Metro and Evergy Kansas Central also provide one another with shared service support, including costs related to human resources, information technology, accounting and legal services.

The operating expenses and capital costs billed for jointly-owned plants and shared services are detailed in the following table.



Three Months Ended March 31		2023		2022
	(millions)
Evergy Kansas Central billings to Evergy Missouri West		$	6.2	$	7.4
Evergy Metro billings to Evergy Missouri West		26.8		32.7
Evergy Kansas Central billings to Evergy Metro		10.9		6.6
Evergy Metro billings to Evergy Kansas Central		28.9		33.4

Money Pool

Evergy Kansas Central, Evergy Metro and Evergy Missouri West are authorized to participate in the Evergy, Inc. money pool, which is an internal financing arrangement in which funds may be lent on a short-term basis between Evergy Kansas Central, Evergy Metro, Evergy Missouri West and Evergy, Inc. Evergy, Inc. can lend but not borrow under the money pool.

As of March 31, 2023, Evergy Metro had no outstanding receivables or payables under the money pool. As of December 31, 2022, Evergy Metro had a $31.0 million outstanding receivable from Evergy Missouri West under the money pool. As of March 31, 2023 and December 31, 2022, Evergy Kansas Central had no outstanding receivables or payables under the money pool.

Related Party Net Receivables and Payables

The following table summarizes Evergy Kansas Central's and Evergy Metro's related party net receivables and payables.



	March 31		December 31
	2023		2022
Evergy Kansas Central	(millions)
Net payable to Evergy	$	(12.6)	$	(12.7)
Net payable to Evergy Metro	(22.1)		(15.7)
Net receivable from Evergy Missouri West	5.9		7.4

Evergy Metro
Net receivable from Evergy	$	17.2	$	16.3
Net receivable from Evergy Kansas Central	22.2		15.7
Net receivable from Evergy Missouri West	84.5		137.5

Tax Allocation Agreement

Evergy files a consolidated federal income tax return as well as unitary and combined income tax returns in several state jurisdictions with Kansas and Missouri being the most significant. Income taxes for consolidated or combined subsidiaries are allocated to the subsidiaries based on separate company computations of income or loss. The following table summarizes Evergy Kansas Central's and Evergy Metro's income taxes receivable from (payable to) Evergy.



	March 31		December 31
	2023		2022
Evergy Kansas Central	(millions)
Income taxes payable to Evergy	$	(30.7)	$	(10.3)

Evergy Metro
Income taxes receivable from Evergy	$	3.7	$	0.2