The following other deferred charges are reflected on Tri-State's consolidated statements of financial position (dollars in thousands):


	March 31, 2026		December 31, 2025
Preliminary surveys and investigations	$	12,572	$	12,988
Advances to operating agents of jointly owned facilities	23,605		11,210
Lease right-of-use assets	10,656		10,955
Other	30,279		23,393
Total other deferred charges	$	77,112	$	58,546

Tri-State makes expenditures for preliminary surveys and investigations for the purpose of determining the feasibility of contemplated generation and transmission projects. If construction results, the preliminary survey and investigation expenditures are reclassified to electric plant - construction work in progress. If the work is abandoned, the related preliminary survey and investigation expenditures are charged to the appropriate operating expense account, or the expense could be deferred as a regulatory asset to be recovered from the Utility Members through rates subject to approval by Tri-State's Board and FERC.

Tri-State makes advance payments to the operating agents of jointly owned facilities to fund its share of costs expected to be incurred under each project including MBPP – Laramie River Station, and Yampa Project – Craig Generating Station Units 1 and 2. Tri-State also make advance payments to the operating agent of Springerville Unit 3.

A right-of-use asset represents a lessee’s right to control the use of the underlying asset for the lease term. Right-of-use assets are included in other deferred charges and presented net of accumulated amortization. See Note 15 – Leases.