Allete
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Allete - 10-Q quarterly report FY


Text size:
Securities and Exchange Commission
Washington, DC 20549



FORM 10-Q


(Mark One)

/X/ Quarterly Report Pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934

For the quarterly period ended March 31, 1997

or

/ / Transition Report Pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934



Commission File No. 1-3548


Minnesota Power & Light Company
A Minnesota Corporation
IRS Employer Identification No. 41-0418150
30 West Superior Street
Duluth, Minnesota 55802
Telephone - (218) 722-2641


Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months and (2) has been subject to such filing
requirements for the past 90 days.
Yes X No
----- -----



Common Stock, no par value,
32,958,014 shares outstanding
as of April 30, 1997
Minnesota Power & Light Company

Index

Page

Part I. Financial Information

Item 1. Financial Statements

Consolidated Balance Sheet -
March 31, 1997 and December 31, 1996 1

Consolidated Statement of Income -
Quarter Ended March 31, 1997 and 1996 2

Consolidated Statement of Cash Flows -
Quarter Ended March 31, 1997 and 1996 3

Notes to Consolidated Financial Statements 4

Item 2. Management's Discussion and Analysis of
Financial Condition and Results of Operations 7

Part II. Other Information

Item 5. Other Information 10

Item 6. Exhibits and Reports on Form 8-K 11

Signatures 12
Definitions

The following abbreviations or acronyms are used in the text.


Abbreviation
or Acronym Term
- ------------------ -------------------------------------------------------
1996 Form 10-K Minnesota Power's Annual Report on Form 10-K for
the Year Ended December 31, 1996
ADESA ADESA Corporation
AFC Automotive Finance Corporation
BNI Coal BNI Coal, Ltd.
Common Stock Minnesota Power & Light Company's common stock
Company Minnesota Power & Light Company and its Subsidiaries
DOJ United States Department of Justice
DRIP Dividend Reinvestment and Stock Purchase Plan
EPA United States Environmental Protection Agency
ESOP Employee Stock Ownership Plan
FERC Federal Energy Regulatory Commission
Heater Heater Utilities, Inc.
ISI Instrumentation Services, Inc.
Florida Water Florida Water Services Corporation
FPSC Florida Public Service Commission
Lehigh Lehigh Acquisition Corporation
Minnesota Power Minnesota Power & Light Company and its Subsidiaries
MPUC Minnesota Public Utilities Commission
MW Megawatt(s)
NCUC North Carolina Utilities Commission
Palm Coast Palm Coast Holdings, Inc.
PSCW Public Service Commission of Wisconsin
SCPSC South Carolina Public Service Commission
Square Butte Square Butte Electric Cooperative
SWL&P Superior Water, Light and Power Company
PART I.  FINANCIAL INFORMATION
Item 1. Financial Statements
<TABLE>
Minnesota Power
Consolidated Balance Sheet
In Thousands
<CAPTION>
March 31, December 31,
1997 1996
Unaudited Audited
- ------------------------------------------------------------------------------------------------------
<S> <C> <C>
Assets
Plant and Other Assets
Electric operations $ 792,239 $ 796,055
Water services 319,904 323,869
Automotive services 164,369 167,274
Investments 234,261 236,509
------------ ------------
Total plant and other assets 1,510,773 1,523,707
------------ ------------
Current Assets
Cash and cash equivalents 58,851 40,095
Trading securities 95,498 86,819
Trade accounts receivable (less reserve of
$8,250 and $6,568) 207,208 144,060
Notes and other accounts receivable 19,425 20,719
Fuel, material and supplies 23,796 23,221
Prepayments and other 15,493 17,195
------------ ------------
Total current assets 420,271 332,109
------------ ------------
Deferred Charges
Regulatory 78,401 83,496
Other 30,366 27,086
------------ ------------
Total deferred charges 108,767 110,582
------------ ------------
Intangible Assets
Goodwill 164,739 166,986
Other 11,984 12,665
------------ ------------
Total intangible assets 176,723 179,651
------------ ------------
Total Assets $ 2,216,534 $ 2,146,049
- -----------------------------------------------------------------------------------------------------------------
Capitalization and Liabilities
Capitalization
Common stock without par value, 65,000,000
shares authorized 32,934,958 and
32,758,310 shares outstanding $ 399,185 $ 394,187
Unearned ESOP shares (68,213) (69,124)
Net unrealized gain on securities investments 733 2,752
Cumulative translation adjustment 86 73
Retained earnings 282,787 282,960
------------ ------------
Total common stock equity 614,578 610,848
Cumulative preferred stock 11,492 11,492
Redeemable serial preferred stock 20,000 20,000
Company obligated mandatorily redeemable preferred
securities of subsidiary MP&L Capital I which
holds solely Company Junior Subordinated
Debentures 75,000 75,000
Long-term debt 683,834 694,423
------------ ------------
Total capitalization 1,404,904 1,411,763
------------ ------------
Current Liabilities
Accounts payable 106,535 72,787
Accrued taxes 61,551 48,813
Accrued interest and dividends 10,029 14,851
Notes payable 174,793 155,726
Long-term debt due within one year 25,178 7,208
Other 36,628 37,598
------------ ------------
Total current liabilities 414,714 336,983
------------ ------------
Deferred Credits
Accumulated deferred income taxes 148,875 148,931
Contributions in aid of construction 99,090 98,378
Regulatory 63,881 64,394
Other 85,070 85,600
------------ ------------
Total deferred credits 396,916 397,303
------------ ------------
Total Capitalization and Liabilities $ 2,216,534 $ 2,146,049
- -----------------------------------------------------------------------------------------------------
The accompanying notes are an integral part of these statements.

</TABLE>
-1-
Minnesota Power
Consolidated Statement of Income
In Thousands Except Per Share Amounts - Unaudited



Quarter Ended
March 31,
1997 1996
- ------------------------------------------------------------------------------

Operating Revenue and Income
Electric operations $ 131,457 $ 131,501
Water services 20,648 19,227
Automotive services 60,510 39,693
Investments 9,458 12,255
----------- -----------
Total operating revenue and income 222,073 202,676
----------- -----------

Operating Expenses
Fuel and purchased power 44,029 43,643
Operations 138,379 119,822
Interest expense 17,308 14,160
----------- -----------
Total operating expenses 199,716 177,625
----------- -----------

Income from Equity Investment 4,042 3,777
----------- -----------

Operating Income 26,399 28,828

Distributions on Redeemable
Preferred Securities of Subsidiary 1,509 201

Income Tax Expense 8,796 10,324
----------- -----------

Net Income 16,094 18,303

Dividends on Preferred Stock 487 800
----------- -----------

Earnings Available for Common Stock $ 15,607 $ 17,503
=========== ===========




Average Shares of Common Stock 30,223 28,786



Earnings Per Share of Common Stock $ .52 $ .61


Dividends Per Share of Common Stock $ .51 $ .51

- ------------------------------------------------------------------------------
The accompanying notes are an integral part of this statement.

-2-
Minnesota Power
Consolidated Statement of Cash Flows
In Thousands - Unaudited

Quarter Ended
March 31,
1997 1996
- --------------------------------------------------------------------------------

Operating Activities
Net income $ 16,094 $18,303
Income from equity investment (4,042) (3,777)
Depreciation and amortization 17,961 16,216
Deferred income taxes (438) (742)
Deferred investment tax credits (493) (623)
Pre-tax gain on sale of plant (3,376) (1,073)
Changes in operating assets and liabilities
Trading securities (8,679) (5,948)
Notes and accounts receivable (59,378) (45,776)
Fuel, material and supplies (575) 3,584
Accounts payable 33,748 33,532
Other current assets and liabilities 8,648 24,279
Other - net 3,315 5,342
--------- --------
Cash from operating activities 2,785 43,317
--------- --------


Investing Activities
Proceeds from sale of investments in
securities 11,882 7,849
Proceeds from sale of plant 4,375 -
Additions to investments (7,809) (672)
Additions to plant (8,558) (25,427)
Changes to other assets - net 966 250
--------- --------
Cash from (for) investing activities 856 (18,000)
--------- --------


Financing Activities
Issuance of common stock 4,935 4,546
Issuance of long-term debt 76,000 77,108
Issuance of Company obligated mandatorily
redeemable preferred securities of
subsidiary MP&L Capital I - net - 72,638
Changes in notes payable - net 19,067 (53,821)
Reductions of long-term debt (68,620) (81,217)
Dividends on preferred and common stock (16,267) (15,878)
--------- --------
Cash from financing activities 15,115 3,376
--------- --------


Change in Cash and Cash Equivalents 18,756 28,693
Cash and Cash Equivalents at Beginning of Period 40,095 31,577
--------- --------
Cash and Cash Equivalents at End of Period $ 58,851 $ 60,270
========= ========


Supplemental Cash Flow Information
Cash paid during the period for
Interest (net of capitalized) $ 18,366 $ 17,781
Income taxes $ 2,362 $ 2,844

- --------------------------------------------------------------------------------
The accompanying notes are an integral part of this statement.

-3-
Notes to Consolidated Financial Statements

The accompanying unaudited consolidated financial statements and notes should be
read in conjunction with the Company's 1996 Form 10-K. In the opinion of the
Company, all adjustments necessary for a fair statement of the results for the
interim periods have been included. The results of operations for an interim
period may not give a true indication of results for the year.


Note 1. Business Segments
In Thousands
<TABLE>
<CAPTION>
Investments
------------------- Corporate
Electric Water Automotive Portfolio & Real Charges
Consolidated Operations Services Services Reinsurance Estate & Other
------------ ---------- -------- ---------- ----------- ------ ---------
<S> <C> <C> <C> <C> <C> <C> <C>
Quarter Ended March 31, 1997

Operating revenue and income $ 222,073 $ 131,457 $ 20,648 $ 60,510 $ 4,949 $ 4,831 $ (322)
Operation and other expense 164,447 94,872 14,046 47,856 537 3,844 3,292
Depreciation and amortization
expense 17,961 11,163 3,177 3,510 - 38 73
Interest expense 17,308 5,381 2,700 2,355 255 297 6,320
Income from equity investment 4,042 - - - 4,042 - -
---------- --------- --------- --------- --------- -------- -------
Operating income (loss) 26,399 20,041 725 6,789 8,199 652 (10,007)
Distributions on redeemable
preferred securities of
subsidiary 1,509 420 - - - - 1,089
Income tax expense (benefit) 8,796 7,399 314 3,589 2,891 317 (5,714)
---------- --------- --------- --------- --------- -------- -------
Net income (loss) $ 16,094 $ 12,222 $ 411 $ 3,200 $ 5,308 $ 335 $(5,382)
========== ========= ========= ========= ========= ======== =======

Total assets $2,216,534 $ 982,630 $ 342,832 $ 540,093 $ 263,746 $ 85,409 $ 1,824
Accumulated depreciation $ 670,881 $ 541,863 $ 121,214 $ 7,804 - - -
Accumulated amortization $ 10,512 - - $ 9,425 - $ 1,087 -
Construction work in progress $ 32,842 $ 11,447 $ 10,866 $ 10,529 - - -



Quarter Ended March 31, 1996

Operating revenue and income $ 202,676 $ 131,501 $ 19,227 $ 39,693 $ 3,869 $ 8,676 $ (290)
Operation and other expense 147,249 95,307 11,518 34,202 523 3,213 2,486
Depreciation and amortization
expense 16,216 10,499 3,137 2,550 - 30 -
Interest expense 14,160 5,598 3,287 1,291 1 2 3,981
Income from equity investment 3,777 - - - 3,777 - -
---------- --------- --------- --------- --------- -------- --------
Operating income (loss) 28,828 20,097 1,285 1,650 7,122 5,431 (6,757)
Distributions on redeemable
preferred securities of
subsidiary 201 77 - - - - 124
Income tax expense (benefit) 10,324 7,773 450 662 1,969 2,363 (2,893)
---------- --------- --------- --------- --------- -------- -------
Net income (loss) $ 18,303 $ 12,247 $ 835 $ 988 $ 5,153 $ 3,068 $(3,988)
========== ========= ========= ========= ========= ======== =======

Total assets $2,027,708 $ 990,018 $ 340,312 $ 429,604 $ 210,973 $ 55,225 $ 1,576
Accumulated depreciation $ 631,694 $ 518,311 $ 110,536 $ 2,847 - - -
Accumulated amortization $ 4,195 - - $ 3,398 - $ 797 -
Construction work in progress $ 55,491 $ 12,835 $ 14,880 $ 27,776 - - -
</TABLE>

-4-
Note 2.   Regulatory Matters

FPSC Refund Order in Connection with 1991 Rate Case. Responding to a Florida
Supreme Court decision addressing the issue of retroactive ratemaking with
respect to another company, in March 1996 the FPSC voted to reconsider an
October 1995 order (Refund Order) which would have required Florida Water to
refund about $13 million, which includes interest, to customers who paid more
since October 1993 under uniform rates than they would have paid under
stand-alone rates. Under the Refund Order, the collection through a surcharge of
the $13 million from customers who paid less under uniform rates was not
permitted. The Refund Order was in response to the Florida First District Court
of Appeals (Court of Appeals) reversal in April 1995 of the 1993 FPSC order
which imposed uniform rates for most of Florida Water's service areas in
Florida. With "uniform rates," all customers in the uniform rate areas pay the
same rates for water and wastewater services. Uniform rates are an alternative
to "stand-alone" rates which are calculated based on the cost of serving each
service area. The FPSC reconsidered the Refund Order, but in August 1996 upheld
by a 3 to 2 vote its decision to order refunds without offsetting surcharges.
Florida Water filed an appeal of this decision with the Court of Appeals. A
decision on the appeal is anticipated by the end of 1997. The Company continues
to believe that it is improper for the FPSC to order a refund to one group of
customers without permitting recovery of a similar amount from the remaining
customers since the Court of Appeals affirmed the Company's total revenue
requirement for operations in Florida. No provision for refund has been
recorded. The Company is unable to predict the outcome of this matter.

Florida Water's 1995 Rate Case. Florida Water requested an $18.1 million rate
increase in June 1995. On October 30, 1996 the FPSC issued its final order in
the Florida Water rate case. The final order established water and wastewater
rates for all customers of Florida Water regulated by the FPSC. The new rates,
which became effective on September 20, 1996, resulted in an annualized increase
in revenue of approximately $11.1 million. This increase included, and was not
in addition to, the $7.9 million increase in annualized revenue granted as
interim rates effective on January 23, 1996. The FPSC approved a new rate
structure called "capband," which replaces uniform rates. With capband rates,
areas with similar cost of service are grouped into one of a number of rate
bands, and all customers within a given band are charged the same rate. This
rate structure is designed so that a customer's bill will not exceed a certain
"cap" unless the customer's usage exceeds an assumed level. On November 1,
1996 Florida Water filed with the Court of Appeals an appeal of the FPSC's
final order seeking judicial review of issues relating to the amount of
investment in utility facilities recoverable in rates from current customers.
Other parties to the rate case also filed appeals with the Court of Appeals
regarding the FPSC's final order. The Company is unable to predict the
outcome of this matter. Florida law provides that the new rates be
implemented, subject to refund, while the order is under appeal.

Florida Jurisdictional Issues. In June 1995 the FPSC issued an order assuming
jurisdiction over Florida Water facilities statewide following an investigation
of all of Florida Water's facilities. Several counties in Florida appealed this
FPSC decision to the Court of Appeals. In December 1996 the Court of Appeals
issued an opinion reversing the FPSC order. In January 1997 the Court of Appeals
denied motions for rehearing. No further appeals were filed.

Hernando County Rates. On February 14, 1997 the FPSC issued an order which
requires Florida Water to charge rates to customers in Hernando County based on
a modified stand-alone rate structure instead of the uniform rate structure set
by the FPSC in the 1991 rate case and currently in effect. The imposition of
this rate structure would reduce Florida Water revenue by $1.6 million on a
prospective annual basis. On February 28, 1997 Florida Water filed a motion with
the FPSC for reconsideration of this order. Florida Water's February 28, 1997
request for reconsideration of this order was heard on May 6, 1997, at which
time the FPSC indicated the request would be denied. Florida Water plans on
appealing this denial when the written order is received. Since the order
involves a rate reduction, Florida Water believes that, under FPSC rules, the
FPSC must grant a stay of this rate reduction pending the outcome of any
appeals. The Company is unable to predict the outcome of this matter.

Since Hernando County has assumed jurisdiction over Florida Water's rates within
the county, Florida Water filed a rate increase in April 1997 as requested by
Hernando County. Final rates resulting in $8 million in annualized revenues for
water and wastewater services, if approved by Hernando County, would result in a
$124,000 net annual increase from current revenue levels. By law, the County
must take action by June 1997 on Florida Water's request for interim rates.

-5-
Note 3.   Square Butte Purchased Power Contract

The Company has a contract to purchase power and energy from Square Butte. Under
the terms of the contract which extends through 2007, the Company is purchasing
71 percent of the output from a generating plant which is capable of generating
up to 470 MW. Reductions to about 49 percent of the output are provided for in
the contract and, at the option of Square Butte, could begin after a five-year
advance notice to the Company.

The cost of the power and energy is a proportionate share of Square Butte's
fixed obligations and variable operating costs, based on the percentage of the
total output purchased by the Company. The annual fixed obligations of the
Company to Square Butte are $20.1 million from 1997 through 2001. The variable
operating costs are not incurred unless production takes place. The Company is
responsible for paying all costs and expenses of Square Butte if not paid by
Square Butte when due. These obligations and responsibilities of the Company are
absolute and unconditional whether or not any power is actually delivered to the
Company.



Note 4. Income Tax Expense

Quarter Ended
March 31,
Schedule of Income Tax Expense (Benefit) 1997 1996
- --------------------------------------------------------------------------------
In Thousands

Current tax
Federal $ 8,208 $ 8,859
Foreign (353) (101)
State 1,872 2,931
-------- ---------
9,727 11,689
-------- ---------
Deferred tax
Federal (149) (12)
State (289) (730)
-------- ---------
(438) (742)
-------- ---------

Deferred tax credits (493) (623)
-------- ---------

Total income tax expense $ 8,796 $ 10,324
- --------------------------------------------------------------------------------

-6-
Item 2.    Management's Discussion and Analysis of Financial
Condition and Results of Operations

Minnesota Power has operations in four business segments: (1) electric
operations, which include electric and gas services, and coal mining; (2) water
services, which include water and wastewater services; (3) automotive services,
which include auctions, a finance company and an auto transport company; and (4)
investments, which include a securities portfolio, a 21 percent equity
investment in a financial guaranty reinsurance company, and real estate
operations.

Earnings per share of common stock for the quarter ended March 31, 1997 were 52
cents compared to 61 cents for the quarter ended March 31, 1996. Earnings in
1997 reflect a significant increase in automotive services due to the expansion
of ADESA's automobile auction operations and AFC's dealer floor plan financing
business. 1997 earnings also reflect a solid performance from electric
operations, consistent performance by the portfolio and reinsurance part of the
investments segment, and a decrease in earnings from water services due to a
loss incurred by ISI. Corporate charges and other reflect increased debt service
costs due to the higher balance of commercial paper in 1997 and a full quarter
of distributions with respect to the Cumulative Quarterly Income Preferred
Securities issued in March 1996. Earnings in 1996 reflect a gain from the sale
of water assets and a significant gain from the sale of a real estate joint
venture interest by the real estate part of the investments segment.


Quarter Ended March 31,
Earnings Per Share 1997 1996
- -------------------------------------------------------------------------------

Electric Operations $ .40 $ .41

Water Services .01 .03

Automotive Services .11 .03

Investments
Portfolio and reinsurance .18 .18
Real estate .01 .11
----- -----
.19 .29

Corporate Charges and Other (.19) (.15)
----- -----

Total Earnings Per Share $ .52 $ .61
- -------------------------------------------------------------------------------


Consolidated Financial Comparison of the Quarters Ended March 31, 1997 and 1996.

Operating Revenue and Income. Electric operations operating revenue and income
was down slightly compared to 1996 due to a 2 percent decrease in total
kilowatthour sales. The decrease is attributed to a decline in sales to other
power suppliers due to the fact that less power was available for resale. The
decrease was partially offset by an increase in sales to large power taconite
and paper customers because of more favorable winter weather conditions allowing
higher production of taconite pellets compared to 1996 and an increased demand
for paper.

Water services operating revenue and income was 7 percent higher in 1997
primarily because of increased rates approved by the FPSC in September 1996. A
$1.1 million pre-tax gain from the sale of water assets was included in 1996.

Automotive Services. The addition of eight automobile auction sites during 1996
was the primary factor that contributed to the 52 percent increase in automotive
services operating revenue and income and the 29 percent increase in the number
of cars sold. The expansion of AFC's dealer financing business also contributed
to higher operating revenue and income.

Investments operating revenue and income was lower in 1997 because 1996 included
$3.7 million from the sale of Lehigh's joint venture investment in a resort and
golf course.

-7-
Operations  expenses were $18.6 million  higher in 1997.  The increase  reflects
$8.7 million of expenses from the eight automobile auction sites added by ADESA
in 1996. The expansion of AFC, and the 1996 additions of ISI and Palm Coast,
increased operations expense $4.9 million in 1997.

Interest expense was higher in 1997 due primarily to a higher balance of
commercial paper used to fund the expansion of automotive services.

Distributions on redeemable preferred securities of subsidiary are higher in
1997 because the securities were outstanding for the entire quarter in 1997
compared to less than one month in 1996.


Business Segment Comparison of the Quarters Ended March 31, 1997 and 1996.

Electric Operations. Operating revenue and income from electric operations was
down slightly compared to 1996 due to a 2 percent decrease in total kilowatthour
sales. The decrease is attributed to a decline in sales to other power suppliers
due to the fact that less power was available for resale. The decrease was
partially offset by an increase in sales to large power taconite and paper
customers because of more favorable winter weather conditions allowing higher
production of taconite pellets compared to 1996 and an increased demand for
paper.

Revenue from electric sales to taconite customers accounted for 32 percent of
electric operating revenue in 1997 compared to 31 percent in 1996. Electric
sales to paper and other wood-products companies accounted for 12 percent of
electric operating revenue in 1997 and 11 percent in 1996. Sales to other power
suppliers accounted for 3 percent of electric operating revenue in 1997 compared
to 5 percent in 1996.

Water Services. Operating revenue and income from water services was higher in
1997 primarily because of increased rates approved by the FPSC in 1996 for
Florida Water customers. The increase was offset by less revenue following the
sale of two water systems by Heater in 1996. The first quarter of 1996 included
a $1.1 million pre-tax gain on the sale of one water system in South Carolina.
ISI, which was acquired in April 1996, increased revenue by $1.0 million and
operating expenses by $1.6 million in 1997.

Automotive Services. The addition of eight automobile auction sites during 1996
was the primary factor that contributed to the 52 percent increase in operating
revenue and income and the 29 percent increase in the number of cars sold. The
expansion of AFC's dealer financing business also contributed to higher
operating revenue and income. The eight additional automobile auction sites
increased operating expenses by $8.7 million in 1997.

Investments.

- Securities Portfolio and Reinsurance. The Company's securities portfolio
and reinsurance earned an annualized after tax return of 10.1 percent in
1997 compared to 9.2 percent in 1996.

- Real Estate Operations. Revenue was down in 1997 as a result of
fluctuations in sales from quarter to quarter. Revenue in 1996 included
$3.7 million from the sale of Lehigh's joint venture investment in a resort
and golf course. Also, the April 1996 acquisition of Palm Coast increased
1997 operating expenses by $1.3 million.


-8-
Liquidity and Financial Position

Reference is made to the Consolidated Statement of Cash Flows for the three
months ended March 31, 1997 and 1996, for purposes of the following discussion.

Cash Flow Activities. Cash from operating activities was affected by a number of
factors representative of normal operations.

Working capital, if and when needed, generally is provided by the sale of
commercial paper. In addition, securities investments can be liquidated to
provide funds for reinvestment in existing businesses or acquisition of new
businesses, and approximately 4 million original issue shares of common stock
are available for issuance through the DRIP.

On May 1, 1997 AFC sold an additional $25 million of receivables to a third
party purchaser, in total $75 million. Under the terms of the five year
agreement, the purchaser agrees to make reinvestments up to $100 million to the
extent that such reinvestments are supported by eligible receivables. Proceeds
from the sale of the receivables were used to repay borrowings from the Company.

Capital Requirements. Consolidated capital expenditures for the three months
ended March 31, 1997 totaled $15.1 million. These expenditures include $7.7
million for electric operations, $5.7 million for water services and $1.7
million for automotive services. Internally generated funds were the primary
source for funding electric and water operation expenditures. ADESA issued
long-term debt to finance its capital expenditures.

New Accounting Standard. In February 1997 the Financial Accounting Standards
Board issued Statement of Financial Accounting Standards No. 128 (SFAS 128),
"Earnings per Share," effective for financial statements for both interim and
annual periods ending after December 15, 1997. Earlier application is not
permitted. SFAS 128 specifies the computation, presentation and disclosure
requirements for earnings per share (EPS). The objective of the new standard is
to simplify the computation of EPS and make the U.S. standard for this
computation more compatible with the EPS standards of other countries and with
that of the International Accounting Standards Committee. The adoption of SFAS
128 is expected to be immaterial to the Company's results of operations.

-9-
PART II.   OTHER INFORMATION

Item 5. Other Information

Reference is made to the Company's 1996 Form 10-K for background information on
the following updates. Unless otherwise indicated, cited references are to the
Company's 1996 Form 10-K.


Ref. Page 4. - Table - Contract Status for Minnesota Power Large Power Customers

On May 2, 1997 the MPUC approved a new Large Power contract with Inland Steel
Mining Co. (Inland). The agreement provides for Minnesota Power to remain
Inland's sole electric supplier through December 31, 2007.


Ref. Page 8. - Fifth Paragraph

On March 14, 1997 the Public Service Commission of Wisconsin approved SWL&P's
request to serve potential natural gas customers in the Solon Springs and
Bennett, Wisconsin areas. The project is expected to cost $1.5 million and will
be funded in part through a surcharge to new customers in the expansion area
over a five-year period.


Ref. Page 14. - Second Paragraph

Since Hernando County has assumed jurisdiction over Florida Water's rates within
the county, Florida Water filed a rate increase in April 1997 as requested by
Hernando County. Final rates resulting in $8 million in annualized revenues for
water and wastewater services, if approved by Hernando County, would result in a
$124,000 net annual increase from current revenue levels. By law, the County
must take action by June 1997 on Florida Water's request for interim rates.


Ref. Page 15. - Sixth Paragraph

On April 14, 1997 the DOJ, on behalf of the EPA, served Florida Water with a
complaint in a civil action in the U.S. District Court for the Middle District
of Florida (District Court). The suit seeks civil penalties of not to exceed
$25,000 per day for each alleged violation of effluent limitations in the
National Pollutant Discharge Elimination System permits occurring at the
University Shores and Seaboard wastewater facilities from February 1992 through
March 1994. Florida Water timely filed with the District Court the answer to the
complaint on May 5, 1997.


Ref. Page 16. - Fourth Paragraph

On March 31, 1997 ADESA signed a letter agreement to participate in a joint
venture to open a new automobile auction in Sacramento, California. The
Sacramento site is on 37 acres with five auction lanes. On March 31, 1997 ADESA
sold its Sarasota/Bradenton auction facilities in Florida in favor of
emphasizing its Jacksonville and South Florida auctions.

-10-
-------------------------------------


Safe Harbor Statement under the Private Securities Litigation Reform Act of 1995

In connection with the safe harbor provisions of the Private Securities
Litigation Reform Act of 1995 (Reform Act), the Company is hereby filing
cautionary statements identifying important factors that could cause the
Company's actual results to differ materially from those projected in
forward-looking statements (as such term is defined in the Reform Act) made by
or on behalf of the Company in this quarterly report on Form 10-Q, in
presentations, in response to questions or otherwise. Any statements that
express, or involve discussions as to expectations, beliefs, plans, objectives,
assumptions or future events or performance (often, but not always, through the
use of words or phrases such as "anticipates", "estimates", "expects",
"intends", "plans", "predicts", "projects", "will likely result", "will
continue", or similar expressions) are not statements of historical facts and
may be forward-looking.

Forward-looking statements involve estimates, assumptions, and uncertainties and
are qualified in their entirety by reference to, and are accompanied by, the
following important factors, which are difficult to predict, contain
uncertainties, are beyond the control of the Company and may cause actual
results to differ materially from those contained in forward-looking statements:
(i) prevailing governmental policies and regulatory actions, including those of
the FERC, the MPUC, the FPSC, the NCUC, the SCPSC and the PSCW, with respect to
allowed rates of return, industry and rate structure, acquisition and disposal
of assets and facilities, operation, and construction of plant facilities,
recovery of purchased power, and present or prospective wholesale and retail
competition (including but not limited to retail wheeling and transmission
costs); (ii) economic and geographic factors including political and economic
risks; (iii) changes in and compliance with environmental and safety laws and
policies; (iv) weather conditions; (v) population growth rates and demographic
patterns; (vi) competition for retail and wholesale customers; (vii) pricing and
transportation of commodities; (viii) market demand, including structural market
changes; (ix) changes in tax rates or policies or in rates of inflation; (x)
changes in project costs; (xi) unanticipated changes in operating expenses and
capital expenditures; (xii) capital market conditions; (xiii) competition for
new energy development opportunities; and (xiv) legal and administrative
proceedings (whether civil or criminal) and settlements that influence the
business and profitability of the Company.

Any forward-looking statements speaks only as of the date on which such
statement is made, and the Company undertakes no obligation to update any
forward-looking statement to reflect events or circumstances after the date on
which such statement is made or to reflect the occurrence of unanticipated
events. New factors emerge from time to time and it is not possible for
management to predict all of such factors, nor can it assess the impact of any
such factor on the business or the extent to which any factor, or combination of
factors, may cause results to differ materially from those contained in any
forward-looking statement.

-------------------------------------


Item 6. Exhibits and Reports on Form 8-K

(a) Exhibits

4 Second Supplemental Indenture, dated as of March 31, 1997,
between Southern States Utilities, Inc.(now Florida Water
Services Corporation) and Nationsbank of Georgia, National
Association (now SunTrust Bank, Central Florida, N.A.), as
Trustee.

27 Financial Data Schedule

(b) Reports on Form 8-K.

Report on Form 8-K dated and filed March 19, 1997 with respect to Item 7.
Financial Statements and Exhibits.

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Signatures


Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.




Minnesota Power & Light Company
-------------------------------
(Registrant)





May 9, 1997 D. G. Gartzke
-------------------------------
D. G. Gartzke
Senior Vice President - Finance
and Chief Financial Officer




May 9, 1997 Mark A. Schober
-------------------------------
Mark A. Schober
Controller

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