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Consolidated Statements of Cash Flows - Evergy Kansas Central, Inc - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES: |  |  |
Net income | $ 743.6 | $ 765.0 | $ 891.9
Adjustments to reconcile income to net cash from operating activities: |  |  |
Depreciation and amortization | 1,076.5 | 929.4 | 896.4
Amortization of nuclear fuel | 62.4 | 55.5 | 51.4
Amortization of deferred refueling outage | 18.2 | 22.3 | 25.1
Amortization of corporate-owned life insurance | 25.1 | 25.0 | 24.1
Non-cash compensation | 17.7 | 18.8 | 15.6
Net deferred income taxes and credits | (16.6) | 7.3 | 102.2
Allowance for equity funds used during construction | (10.8) | (22.5) | (29.4)
Payments for asset retirement obligations | (21.8) | (13.0) | (22.6)
Equity in earnings of equity method investees, net of income taxes | (7.4) | (7.3) | (8.2)
Income from corporate-owned life insurance | (30.0) | (5.6) | (14.2)
Other | 1.5 | 0.7 | (13.8)
Changes in working capital items: |  |  |
Accounts receivable | 54.5 | (59.8) | 69.9
Accounts receivable pledged as collateral | 17.0 | (40.0) | 41.0
Fuel inventory and supplies | (102.4) | (105.6) | (61.6)
Prepaid expenses and other current assets | 136.6 | (3.1) | (299.8)
Accounts payable | (47.2) | 2.1 | (55.1)
Accrued taxes | (8.6) | 32.2 | 41.4
Other current liabilities | (43.8) | 0.8 | (19.4)
Changes in other assets | 21.7 | 81.0 | (251.5)
Changes in other liabilities | 94.0 | 83.8 | (31.7)
Cash Flows from Operating Activities | 1,980.2 | 1,801.9 | 1,351.7
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES: |  |  |
Additions to property, plant and equipment | (2,334.0) | (2,166.5) | (1,972.5)
Acquisition of Persimmon Creek, net of cash acquired | (217.9) | 0.0 | 0.0
Purchase of securities - trusts | (58.7) | (50.5) | (158.2)
Sale of securities - trusts | 35.1 | 27.3 | 115.7
Investment in corporate-owned life insurance | (16.0) | (16.5) | (14.2)
Proceeds from investment in corporate-owned life insurance | 118.7 | 35.2 | 77.0
Other investing activities | 1.1 | 18.8 | 38.4
Cash Flows used in Investing Activities | (2,471.7) | (2,152.2) | (1,913.8)
CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES: |  |  |
Short-term debt, net | (381.9) | 172.9 | 840.5
Collateralized short-term debt, net | (17.0) | 40.0 | (41.0)
Proceeds from long-term debt | 2,444.8 | 567.7 | 497.3
Retirements of long-term debt | (439.5) | (410.9) | (432.0)
Retirements of long-term debt of variable interest entities | 0.0 | 0.0 | (18.8)
Borrowings against cash surrender value of corporate-owned life insurance | 53.2 | 53.5 | 54.4
Repayment of borrowings against cash surrender value of corporate-owned life insurance | (89.8) | (28.0) | (62.3)
Cash dividends paid | (569.6) | (534.8) | (497.9)
Other financing activities | (6.2) | (11.1) | (9.3)
Cash Flows from Financing Activities | 494.0 | 349.3 | 443.4
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH | 2.5 | (1.0) | (118.7)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH: |  |  |
Beginning of period | 25.2 | 26.2 | 144.9
End of period | 27.7 | 25.2 | 26.2
Evergy Kansas Central |  |  |
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES: |  |  |
Net income | 384.5 | 420.9 | 500.7
Adjustments to reconcile income to net cash from operating activities: |  |  |
Depreciation and amortization | 515.5 | 484.6 | 467.2
Amortization of nuclear fuel | 30.9 | 27.6 | 25.6
Amortization of deferred refueling outage | 9.1 | 10.6 | 12.6
Amortization of corporate-owned life insurance | 25.1 | 25.0 | 24.1
Net deferred income taxes and credits | (38.4) | (87.4) | (1.4)
Allowance for equity funds used during construction | (6.4) | (8.5) | (14.9)
Payments for asset retirement obligations | (9.8) | (6.9) | (6.2)
Equity in earnings of equity method investees, net of income taxes | (3.6) | (4.0) | (4.0)
Income from corporate-owned life insurance | (30.0) | (5.6) | (14.2)
Other | (5.5) | (5.5) | (5.5)
Changes in working capital items: |  |  |
Accounts receivable | 70.6 | (11.0) | 23.5
Accounts receivable pledged as collateral | 19.0 | (32.0) | 27.0
Fuel inventory and supplies | (61.5) | (65.7) | (6.2)
Prepaid expenses and other current assets | 65.3 | 102.7 | (196.1)
Accounts payable | (26.4) | 2.9 | (39.1)
Accrued taxes | (25.9) | 29.0 | 20.3
Other current liabilities | (26.0) | 22.8 | (55.0)
Changes in other assets | 4.6 | 42.3 | (48.3)
Changes in other liabilities | 126.8 | 4.0 | (10.0)
Cash Flows from Operating Activities | 1,017.9 | 945.8 | 700.1
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES: |  |  |
Additions to property, plant and equipment | (1,196.8) | (918.9) | (835.7)
Acquisition of Persimmon Creek, net of cash acquired | (217.9) | 0.0 | 0.0
Purchase of securities - trusts | (25.6) | (24.9) | (129.9)
Sale of securities - trusts | 8.3 | 11.2 | 97.5
Investment in corporate-owned life insurance | (16.0) | (16.4) | (14.2)
Proceeds from investment in corporate-owned life insurance | 117.4 | 35.2 | 77.0
Other investing activities | 13.3 | 11.0 | 26.5
Cash Flows used in Investing Activities | (1,317.3) | (902.8) | (778.8)
CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES: |  |  |
Short-term debt, net | (542.4) | 366.1 | 354.0
Collateralized short-term debt, net | (19.0) | 32.0 | (27.0)
Proceeds from long-term debt | 690.5 | 0.0 | 0.0
Retirements of long-term debt | (50.0) | 0.0 | 0.0
Retirements of long-term debt of variable interest entities | 0.0 | 0.0 | (18.8)
Net money pool borrowings | 261.4 | 0.0 | 0.0
Borrowings against cash surrender value of corporate-owned life insurance | 50.2 | 51.6 | 51.4
Repayment of borrowings against cash surrender value of corporate-owned life insurance | (88.6) | (28.0) | (62.3)
Cash dividends paid | 0.0 | (455.0) | (240.0)
Other financing activities | (2.2) | (4.1) | (4.2)
Cash Flows from Financing Activities | 299.9 | (37.4) | 53.1
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH | 0.5 | 5.6 | (25.6)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH: |  |  |
Beginning of period | 8.7 | 3.1 | 28.7
End of period | $ 9.2 | $ 8.7 | $ 3.1

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