3. RECEIVABLES

Great Plains Energy's and KCP&L's receivables are detailed in the following table.



	March 31				December 31
		2016				2015
Great Plains Energy		(millions)
Customer accounts receivable - billed		$	2.1			$	3.4
Customer accounts receivable - unbilled		45.2				71.6
Allowance for doubtful accounts - customer accounts receivable		(4.5		)		(3.8		)
Other receivables		65.3				76.5
Total		$	108.1			$	147.7
KCP&L
Customer accounts receivable - billed		$	1.2			$	2.8
Customer accounts receivable - unbilled		41.4				58.8
Allowance for doubtful accounts - customer accounts receivable		(2.0		)		(1.8		)
Other receivables		60.6				69.4
Total		$	101.2			$	129.2

Great Plains Energy's and KCP&L's other receivables at March 31, 2016, and December 31, 2015, consisted primarily of receivables from partners in jointly owned electric utility plants and wholesale sales receivables.

Sale of Accounts Receivable – KCP&L and GMO

KCP&L and GMO sell all of their retail electric accounts receivable to their wholly owned subsidiaries, KCP&L Receivables Company and GMO Receivables Company, respectively, which in turn sell an undivided percentage ownership interest in the accounts receivable to Victory Receivables Corporation, an independent outside investor. Each of KCP&L Receivables Company's and GMO Receivables Company's sale of the undivided percentage ownership interest in accounts receivable to Victory Receivables Corporation is accounted for as a secured borrowing with accounts receivable pledged as collateral and a corresponding short-term collateralized note payable recognized on the balance sheets. At March 31, 2016, and December 31, 2015, Great Plains Energy's accounts receivable pledged as collateral and the corresponding short-term collateralized note payable were $175.0 million. At March 31, 2016, and December 31, 2015, KCP&L's accounts receivable pledged as collateral and the corresponding short-term collateralized note payable were $110.0 million. KCP&L's agreement expires in September 2016 and allows for $110 million in aggregate outstanding principal amount at any time. GMO's agreement expires in September 2016 and allows for $65 million in aggregate outstanding principal from mid-November through mid-June and then increases to $80 million from mid-June through mid-November.