PETITION OF DUKE ENERGY INDIANA, LLC PURSUANT TO IND. CODE §§ 8-1-2-42.7 AND 8-1-2-61, FOR (1) AUTHORITY TO MODIFY ITS RATES AND CHARGES FOR ELECTRIC UTILITY SERVICE THROUGH A MULTI-STEP RATE IMPLEMENTATION OF NEW RATES AND CHARGES USING A FORECASTED TEST PERIOD; (2) APPROVAL OF NEW SCHEDULES OF RATES AND CHARGES, GENERAL RULES AND REGULATIONS, AND RIDERS; (3) APPROVAL OF REVISED ELECTRIC DEPRECIATION RATES APPLICABLE TO ITS ELECTRIC PLANT IN SERVICE, AND APPROVAL OF REGULATORY ASSET TREATMENT UPON RETIREMENT OF THE COMPANY’S LAST COAL-FIRED STEAM GENERATION PLANT; (4) APPROVAL OF AN ADJUSTMENT TO THE COMPANY’S FAC RIDER TO TRACK COAL INVENTORY BALANCES; AND (5) APPROVAL OF NECESSARY AND APPROPRIATE ACCOUNTING RELIEF, INCLUDING AUTHORITY TO: (A) DEFER TO A REGULATORY ASSET EXPENSES ASSOCIATED WITH THE EDWARDSPORT CARBON CAPTURE AND SEQUESTRATION STUDY, (B) DEFER TO A REGULATORY ASSET COSTS INCURRED TO ACHIEVE ORGANIZATIONAL SAVINGS, AND (C) DEFER TO A REGULATORY ASSET OR LIABILITY, AS APPLICABLE, ALL CALCULATED INCOME TAX DIFFERENCES RESULTING FROM FUTURE CHANGES IN INCOME TAX RATES