In Re Grede Foundries, Inc.

MEMORANDUM DECISION

ROBERT D. MARTIN, Bankruptcy Judge.

WE Energies and the Reedsburg Utility Commission (collectively, the “utilities”) filed claims for administrative expenses under 11 U.S.C. § 503(b)(9) for the value of electricity supplied to Grede Foundries in the 90 days pre-petition. The debtor objected. The parties agree that in the 90-day period, WE Energies supplied $89,473.07 and Reedsburg supplied $394,207.52 worth of electricity. The parties disagree about whether electricity is a “good” entitled to priority under § 503(b)(9) or a service to be treated as a general unsecured claim.

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