ATMOS energy...Feb 28, 2020 · The section includes a clean and red-line copy of each tariff....

ATMOS energy

February 28, 2020

Railroad Commission of Texas Gas Services Division P.O. Box 12967 Austin, Texas 78711-2967

Ladies and Gentlemen:

Christopher A. Felan Vice President Rates & Regulatory Affairs

Enclosed for filing in accordance with the provisions of Section 104.301 of the Texas

Utilities Code ("Section 104.301 ") please find tariffs for gas services provided to

customers within the unincorporated areas served by Atmos Energy Corporation's Mid-

Tex Division, (the "Mid-Tex Division" or the "Company"). These tariffs will be effective on

April 28, 2020 and are attached within the enclosed package in the section designated

"IRA Application" following IRA-3. The section includes a clean and red-line copy of each

tariff. Under Section 104.301, as amended, and the effective portions of 16 Tex. Admin.

Code §7.7101, the Railroad Commission of Texas (the "Commission") is provided the

opportunity to review the filing and either (i) take final action before April 28, 2020, or (ii)

suspend the effective date of these Tariffs for forty-five (45) days after April 28, 2020.

These tariffs establish an interim rate adjustment ("IRA") that will affect the monthly

customer charge or meter charge applicable in the unincorporated areas of the Mid-Tex

Division. The IRA will recover the incremental cost of new investment in facilities used to

provide gas utility services and will remain in effect until the issuance of a final order in a

rate case that is filed after the implementation of these tariffs. All amounts collected under

these tariffs are subject to refund.

1

The IRA set forth in these tariffs was calculated using the factors approved in GUO No.

10742, as required by Section 104.301 of the Texas Utilities Code and the Railroad

Commission's rule on Interim Rate Adjustments, 16 T.A.C. §7.7101, except for the

property tax factor which was calculated as detailed in GUO No. 10742, Final Order

Finding of Fact 20 (b). The depreciation expense in this filing was calculated for each

gas plant account utilizing the approved depreciation rate for that specific account as

required in GUO No. 10742, Final Order Finding of Fact 20 (d). GUO No. 10742

established the latest effective rates for the unincorporated areas of the Mid-T ex Division.

Upon approval, the IRA adjustment will be added to the customer/meter charges that are

effective for the Mid-Tex division.

In this interim rate tariff filing, the Mid-Tex Division is implementing an interim rate

adjustment based on the difference between the values of the invested capital for the

Mid-Tex Division's system as of December 31,2019 and the value of the invested capital

for Mid-Tex Division's system as of December 31, 2018, as approved by the Commission

in GUO No. 10822.

The source documentation supporting the new investment is available for review through

Atmos Energy's electronic databases. If you wish to schedule an opportunity to review

the electronic databases or any hard copy project files related to the new investment,

please contact me.

Also enclosed for filing are additional informational materials:

(a) The Railroad Commission of Texas' Interim Rate Adjustment Application ("IRA

Application" Section) and the Annual Earnings Monitoring Report ("EMR Report"

Section).

(b) The Project Report describing the investment projects used by the Company in

providing utility service which were both completed and placed in service from

January 1, 2019 through December 31, 2019 as well as the investments retired or

2

abandoned from January 1, 2019 through December 31, 2019 ("Project Report"

Section). The Project Report also states the cost, need, and customers benefited

by the change in investment. A Project Report is also included which states the

project by FERC Account and amount.

(c) The Relocation Project Report providing certain supplemental information

about relocation project costs included in the Project Report for the period of

January 1, 2019 through December 31, 2019 ("Relocation Project Report"

Section).

(d) The affidavits of Christopher A. Felan and Barbara W. Myers. Mr. Felan's

affidavits attest to (i) the method and date on which notice will be given to all

customers, and (ii) relocations. Ms. Myers provides an affidavit which verifies that

the Mid-Tex Division's books and records are kept in accordance with the rules of

the Railroad Commission of Texas and verifies that the schedules enclosed are

summaries of the Mid-Tex Division's books and records related to the invested

capital used by the Company in providing utility service ("Affidavits" Section).

The Company has elected to make certain adjustments in this filing. These adjustments

are detailed in the Interim Rate Adjustment Application on IRA-58. Elective adjustments

have been made to remove certain employee expenses identified via a detailed review of

every employee expense report for items recorded to capital projects for the Shared

Services Division and the Mid-Tex Division. These expenses have been removed to

reduce controversy. The Company reserves its right to seek recovery of these expenses

in a rate proceeding involving a review of the Company's invested capital through at least

December 31, 2019.

Notice of this proceeding will be provided to affected customers in unincorporated areas

by bill insert or individual mailing within 45 days after the date of this filing in accordance

with Section 104.301. Finally, the Company respectfully requests that the Commission

3

not suspend consideration of this filing. Instead, we urge the Commission to expedite

review of the filing and attempt to take final action by April 28, 2020.

Please accept for filing the above mentioned tariffs, filing package and enclosures and

return the enclosed copy of this letter with your file mark thereon to acknowledge such

filings for our records. A copy of this letter with all filings and enclosures is being provided

to the Commission staff members indicated below.

Respectfully Submitted,

Christopher A. Felan

cc (with enclosures):

Ms. Kari French, Railroad Commission of Texas Mr. Stephen Cooper, Railroad Commission of Texas Mr. Mark Evarts, Railroad Commission of Texas Ms. Ann Coffin, Coffin Renner LLP

4

ATMOS ENERGY CORP., MID-TEX DIVISION UNINCORPORATED AREAS

INTERIM RATE ADJUSTMENT APPLICATION

TABLE OF CONTENTS

Interim Rate Adjustment Application - Railroad Commission of Texas ("IRA Application") - IRA-1 through IRA-23

Annual Earnings Monitoring Report- Railroad Commission of Texas ("EMR Report") - EMR-1 through EMR-5

Project Report: Mid-Tex:

SSU:

Additions Retirements

Additions Retirements

Relocation Project Report

Affidavits Christopher A. Felan (2) Barbara W. Myers

This is an original submission.

Date of Submission:

Twelve (12) Month Period Ending December 31, 2019

February 28, 2020

Interim Rate Adjustment Application

of

Atmos Energy Corp., Mid-Tex Division

to the

Railroad Commission of Texas

for the

Tab Reference Schedule Description

IRA-1 General Information

IRA-2 Notice

IRA-3 Rate Schedules

IRA-4 Bill Comparisons

IRA-5 Interim Rate Adjustment Summary

IRA-5A Allocation Factors

IRA-5B Miscellaneous Adjustments

IRA-6 Direct Initial or Prior Year Plant

IRA-7 Direct Current Year Plant (Adjusted)

IRA-7A Direct Current Year Plant Adjustments

IRA-8 Direct Incremental Plant

IRA-9 Allocated Initial or Prior Year Plant - SSU

IRA-10 Allocated Current Year Plant (Adjusted) - SSU

IRA-10A Allocated Current Year Plant Adjustments - SSU

IRA-11 Allocated Incremental Plant - SSU

Atmos Energy Corp., Mid-Tex DivisionInterim Rate Adjustment Application

Twelve (12) Month Period Ending December 31, 2019Table of Contents

Table of Contents Page 1 of 2

Tab Reference Schedule Description


Twelve (12) Month Period Ending December 31, 2019Table of Contents

IRA-12 Direct Additions Project Report

IRA-13 Direct Retirements Project Report

IRA-14 Allocated Additions Project Report

IRA-15 Allocated Retirements Project Report

IRA-16 Direct Additions Detail

IRA-17 Direct Retirements Detail

IRA-18 Allocated Additions Detail

IRA-19 Allocated Retirements Detail

IRA-20 Federal Income Taxes

IRA-21 Ad Valorem and Other Taxes

IRA-22 Footnotes Page

IRA-23 Signature Page

Table of Contents Page 2 of 2

1. Provide the exact name of the utility.Atmos Energy Corp., Mid-Tex Division

2. Provide the date when the utility was originally organized.

3.

4.

Name: Christopher FelanTitle: Vice President, Rates and Regulatory AffairsAddress: 5420 LBJ Freeway, Suite 1800

Dallas, Texas 75240

Phone: 214.206.2568Email: [email protected]

5.

Name: Douglas C. WaltherTitle: Deputy General CounselAddress: 5430 LBJ Freeway, Suite 1800

Dallas, Texas 75240-2601

Phone: 972.855.3102Email: [email protected]

6. Provide the address for the office where the Company's records are kept.


Twelve (12) Month Period Ending December 31, 2019General Information

December 11, 1942

Describe any change in the utility name. Include the effective date of the change and state in which the change took effect.None.

Provide the name, title, phone number, email address, and office address for the Company representative to whom correspondence should be addressed concerning this report.

Provide the name, title, phone number, email address, and office address of any other individual designated by the utility to answer questions regarding this report (optional).

IRA-1 General Info Page 1 of 3



7. This rate adjustment will impact the:

8. How many months are included in the filing period?Twelve (12)

9. In what year does the test period end?2019

10. What is the test period ending date for the prior filing? MM/DD/YYYY (Either a rate case or IRA)Month (MM) 12Day (DD) 31Year (YYYY) 2018

11. What is the submission date for this filing?February 28, 2020

12. Is this an original or a revised submission? (Enter either 'an original' or 'a revised' below.)an original

13. In what Gas Utilities Docket were current rates set? Provide the docket number only.10742

14. Enter the docket number for the most recent rate case in which rates were set in this service area.10822

15. What is the cost of gas and transportation used in calculating average bills for IRA-4?Rate R 0.44321$ per Ccf

5420 LBJ Freeway, Suite 1800, Dallas, Texas 75240

Initial Block RateMonthly Customer ChargeMonthly Capacity Charge




Rate C 0.36485$ per CcfRate I 2.01577$ per MMBtuRate T 0.34251$ per MMBtu

16. What Federal Income Tax rate was approved in the most recent rate case for this service area?21%

17. What is the ad valorem tax rate based on the most recent rate case updated for the current period?Direct 1.77% Please see IRA-21Allocated SSU GO 1.07% Please see IRA-21Allocated SSU CS 0.48% Please see IRA-21

18.

Capital Structure Cost

Weighted Cost

Common Equity 60.18% 9.80% 5.90%Debt 39.82% 5.20% 2.07%Total 100.00% 7.97%

19. If this is a revised application, identify each schedule number, line number, and column designation where revised input data appears.

Complete the following weighted average cost of capital table using factors set in the most recent rate case for this service area:

Please see Finding of Fact: 19GUD No. 10742 Final Order References:

Please see Finding of Fact: 19


1. Attach the Company's proposed Notice.

Attached are sample copies of the Notices to be sent to Rate Schedules R, C, I, and T.

2. Please also provide an electronic copy of the proposed Notice in Microsoft Word with the filing.

3.

Included in the filing is an Affidavit by Christopher Felan that notice will be provided.

4. Completion of notice is required within 45 days from date of filing.


Twelve (12) Month Period Ending December 31, 2019Notice

Attach an affidavit that Notice has been or will be provided by direct mail or bill insert and include the date notice was or will be provided.

Please see the attached files named, "MTX Notice_Rate R and C.docx" and "MTX Notice_Rate I and T.docx"

IRA-2 Notice Page 1 of 1

ATMOS energy

CUSTOMER NOTICE OF INTERIM RATE ADJUSTMENT

Pursuant to Texas Utilities Code Section 104.301, the Mid-Tex Division of Atmos Energy Corporation (the "Company"), filed an application for an Interim Rate Adjustment with the Railroad Commission of Texas on February 28, 2020. This proposed Interim Rate Adjustment applies to all customers served by the Company within the unincorporated areas of the Mid-Tex Division and provides for the recovery of additional capital investment incurred from January 1, 2019 through December 31, 2019. The request is for capital investment not included in any previous rate case or rates for service and is subject to refund.

The Company proposes to increase the customer/meter charge used to calculate the customer's monthly bill by the amount listed below. The proposed Interim Rate Adjustment effective date is April 28, 2020. In accordance with Texas Utilities Code Section 104.101, the increase constitutes a major change in the Company's rates.

TABLE 1 Proposed

Current 2019 Rate Customer Interim Rate Adjusted Increase

Schedule Charge Adjustment Charge Per Bill RateR- $ 19.89 $4.71 $24.60

Residential per customer per customer per customer $4.71 Sales per month per month per month

Rate C- $48.76 $ 14.54 $63.30 Commercial per customer per customer per customer $ 14.54

Sales per month per month per month

Persons with questions or who want more information about this filing may contact the Company at 1-888-286-6700. A copy of the filing will be available for inspection during normal business hours at the Company's office at 5400 LBJ Freeway, Suite 1800, Dallas, Texas, 75240 or on the Company's website at www.atmosenergy.com/MTXtariffs.

Any affected person within the environs may file written comments or a protest concerning this proposed Interim Rate Adjustment with Gas Services, Market Oversight- Section, Railroad Commission of Texas, P.O. Box 12967, Austin, Texas 78711-2967. Please reference GUD No. 10944 in your written comment or protest.

AVISO A NUESTROS CLIENTES: AJUSTE INTERINO DE TARIFAS

Conforme ala seccion 104.301 del Codigo de Utilidades de Texas, la Division Mid-Tex de Atmos Energy (la "Compafiia") presento una solicitud para un ajuste interino de tarifas con la Comision Ferroviaria de Texas el28 de febrero del2020. El ajuste interino de tarifas propuesto aplicara a todos los clientes servidos por la Compafiia dentro de las areas no incorporadas de la Division Mid-Tex de Atmos Energy y provee la recuperacion del costo de inversion adicional de capital incurrida des de el 1 de enero, 2019 hasta el 31 de diciembre, 2019. Esta solicitudes por inversion de capital no incluida en cualquier ajuste de tarifas por servicio anterior y esta sujeta a reembolso.

La Compafiia propone aumentar el cargo de cliente/medidor utilizado para calcular la factura mensual del cliente segU.n indicado en la tabla. La fecha efectiva del Ajuste Interino de Tarifas propuesto es el28 de abril, 2020. El aumento constituye un cambio mayor en las tarifas de la Compafiia, tal como es definido en la seccion 104.101 del Codigo de Utilidades de Texas.

TABLAl

Propuesto Aumento

Tabla Cargo de Cliente de de Tarifas Actual

Ajuste Interino Cargo Ajustado Cada 2019

Factura TarifaR- $19.89 $4.71 $24.60

Ventas por cliente por por cliente por por cliente por $4.71 Residenciales mes mes mes

Tarifa C- $48.76 $14.54 $63.30 Ventas por cliente por por cliente por por cliente por $14.54

Comerciales mes mes mes

Aquellas personas con preguntas o que deseen mas informacion sobre esta solicitud pueden ponerse en contacto con la Compafiia al 1-888-286-6700. Pueden ver una copia de la solicitud en www.atmosenergy.com/MTXtariffs. La solicitud tambien estara disponible para inspeccion durante las horas normales de negocio en la oficina de la Compafiia situada en 5400 LBJ Freeway, Suite 1800, Dallas, Texas 75240.

Cualquier persona afectada que desee hacer comentarios por escrito o presentar una protesta con respecto a esta solicitud debe ponerse en contacto con la Gas Services Division, Market Oversight Section, Railroad Commission of Texas, P.O. Box 12967, Austin, Texas 78711-2967. Debe incluir el referente GUD No. 10944 en su comentario o protesta por escrito.

energy

CUSTOMER NOTICE OF INTERIM RATE ADJUSTMENT

Pursuant to Texas Utilities Code Section 104.301, the Mid-Tex Division of Atmos Energy Corporation (the "Company"), filed an application for an Interim Rate Adjustment with the Railroad Commission of Texas on February 28, 2020. This proposed Interim Rate Adjustment applies to all customers served by the Company within the unincorporated areas of the Mid-Tex Division and provides for the recovery of additional capital investment incurred from January 1, 20 19 through December 31, 20 19. The request is for capital investment not included in any previous rate case or rates for service and is subject to refund.

The Company proposes to increase the customer/meter charge used to calculate the customer's monthly bill by the amount listed below. The proposed Interim Rate Adjustment effective date is April 28, 2020. In accordance with Texas Utilities Code Section 104.101, the increase constitutes a major change in the Company's rates.

TABLE 1 Proposed

Current 2019 Rate Customer Interim Rate Adjusted Increase

Schedule Charge Adjustment Charge Per Bill Rate I- $ 939.84 $ 261.86 $ 1,201.70 Industrial per meter per meter per meter $ 261.86

Sales per month per month per month Rate T- $ 939.84 $ 261.86 $ 1,201.70

Transportation per meter per meter per meter $ 261.86 Q_ermonth per month per month

Persons with questions or who want more information about this filing may contact the Company at 1-888-286-6700. A copy of the filing will be available for inspection during normal business hours at the Company's office at 5400 LBJ Freeway, Suite 1800, Dallas, Texas, 75240 or on the Company's website at www.atmosenergy.com/MTXtariffs.

Any affected person within the environs may file written comments or a protest concerning this proposed Interim Rate Adjustment with Gas Services, Market Oversight Section, Railroad Commission of Texas, P.O. Box 12967, Austin, Texas 78711-2967. Please reference GUD No. 10944 in your written comment or protest.

1. Attach the Company's proposed rate schedules.

Please see the following attached Rate Schedules:Rate R - Residential SalesRate C - Commercial SalesRate I - Industrial SalesRate T - Transportation

2.

Please see the enclosed disk containing following files:Residential (Environs) Tariff - Clean.docxCommercial (Environs) Tariff - Clean.docxIndustrial (Environs) Tariff - Clean.docxTransportation (Environs) Tariff - Clean.docxResidential (Environs) Tariff - Redline.docxCommercial (Environs) Tariff - Redline.docxIndustrial (Environs) Tariff - Redline.docxTransportation (Environs) Tariff - Redline.docx

Proposed Implementation Date: April 28, 2020 (60 days from date of filing)


Twelve (12) Month Period Ending December 31, 2019Rate Schedules

Please also provide clean and redlined electronic copies of the proposed rate schedules in Microsoft Word with the filing.

IRA-3 Rate Schedules Page 1 of 1

MID-TEX DIVISION ATMOS ENERGY CORPORATION

RATE SCHEDULE: R- RESIDENTIAL SALES

APPLICABLE TO: UNINCORPORATED AREAS

EFFECTIVE DATE: I

Application Applicable to Residential Customers for all natural gas provided at one Point of Delivery and measured through one meter.

Type of Service Where service of the type desired by Customer is not already available at the Point of Delivery, additional charges and special contract arrangements between Company and Customer may be required prior to service being furnished.

Monthly Rate Customer's monthly bill will be calculated by adding the following Customer and Ccf charges to the amounts due under the riders listed below:

·.·

Charge Amount

GUO 10742 Customer Charge per Bill $ 17.00 per month

Rider CEE Surcharge $ 0.05 per month1

Interim Rate Adjustment ("IRA") $ 7.55 per month2

Total Customer Charge $ 24.60 per month

Commodity Charge -All Ccf $ 0.18653 per Ccf

Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated in accordance with Part (a) and Part (b), respectively, of Rider GCR.

Weather Normalization Adjustment: Plus or Minus an amount for weather normalization calculated in accordance with Rider WNA.

Surcharges: Plus an amount for surcharges calculated in accordanc~ with the applicable rider(s).

Agreement An Agreement for Gas Service may be required.

Notice Service hereunder and the rates for services provided are subject to the orders of regulatory bodies having jurisdiction and to the Company's Tariff for Gas Service.

1 Reference Rider GEE- Conservation and Energy Efficiency as approved in GUO 10170. Surcharge billing effective July 1, 2019. 2 2018 IRA- $2.84, 20191RA- $4.71.

MJD-TEX DIVISION ATMOS ENERGY CORPORATION

RATE SCHEDULE: C - COMMERCIAL SALES

APPLICABLE TO: UNJNCORPORA TED AREAS

EFFECTIVE DATE: I

Application Applicable to Commercial Customers for all natural gas provided at one Point of Delivery and measured through one meter and to Industrial Customers with an average annual usage of less than 30,000 Ccf.



..

Charge ·. Amount

GUO 10742 Customer Charge per Bill $40.00 per month


Interim Rate Adjustment ("IRA") $ 23.28 per month2

Total Customer Charge $ 63.30 per month

Commodity Charge - All Ccf $ 0.1 0494 per Ccf



Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s).



1 Reference Rider CEE- Conservation and Energy Efficiency as approved in GUD 10170. Surcharge billing effective July 1, 2019. 2 20181RA- $8.74, 20191RA- $14.54.


RATE SCHEDULE: I - INDUSTRIAL SALES


EFFECTIVE DATE: I

Application Applicable to Industrial Customers with a maximum daily usage (MDU) of less than 3,500 MMBtu per day for all natural gas provided at one Point of Delivery and measured through one meter. Service for Industrial Customers with an MDU equal to or greater than 3,500 MMBtu per day will be provided at Company's sole option and will require special contract arrangements between Company and Customer.


Monthly Rate Customer's monthly bill will be calculated by adding the following Customer and MMBtu charges to the amounts due under the riders listed below:

... . . Cl)arge ..... ·. . .. · .. · . Amount .·.·

. .. ·· ·.· ······

GUO 107 42 Customer Charge per Meter $ 784.00 per month

Interim Rate Adjustment ("IRA") $417.70 per month1

Total Customer Charge $ 1 ,201. 70 per month

First 0 MMBtu to 1,500 MMBtu $ 0.3701 per MMBtu

Next 3,500 MMBtu $ 0.2712 per MMBtu

All MMBtu over 5,000 MMBtu $ 0.0582 per MMBtu



Curtailment Overpull Fee Upon notification by Company of an event of curtailment or interruption of Customer's deliveries, Customer will, for each MMBtu delivered in excess of the stated level of curtailment or interruption, pay Company 200% of the midpoint price for the Katy point listed in Platts Gas Daily published for the applicable Gas Day in the table entitled "Daily Price Survey."

Replacement Index In the event the "midpoint" or "common" price for the Katy point listed in Platts Gas Daily in the table entitled "Daily Price Survey" is no longer published, Company will calculate the applicable imbalance fees utilizing a daily price index recognized as authoritative by the natural gas industry and most closely approximating the applicable index.

1 20181RA-$155.84, 20191RA-$261.86.




EFFECTIVE DATE: I



Special Conditions In order to receive service under Rate I, Customer must have the type of meter required by Company. Customer must pay Company all costs associated with the acquisition and installation of the meter.

1 20181RA-$155.84, 20191RA-$261.86.


RATE SCHEDULE: T- TRANSPORTATION


EFFECTIVE DATE: I

Application Applicable, in the event that Company has entered into a Transportation Agreement, to a customer directly connected to the Atmos Energy Corp., Mid-Tex Division Distribution System (Customer) for the transportation of all natural gas supplied by Customer or Customer's agent at one Point of Delivery for use in Customer's facility.


Monthly Rate Customer's bill will be calculated by adding the following Customer and MMBtu charges to the amounts and quantities due under the riders listed below:

.. ·.·

qh~rge ... •• '·· ·' ... · ........ ·········· ·. J.\IJl()l.l"!t .·.·· .. ·.· .. . .

GUO 10742 Customer Charge per Meter $ 784.00 per month

Interim Rate Adjustment ("IRA") $417.70 per month1

Total Customer Charge $ 1,201.70 per month




Upstream Transportation Cost Recovery: Plus an amount for upstream transportation costs in accordance with Part (b) of Rider GCR.

Retention Adjustment: Plus a quantity of gas as calculated in accordance with Rider RA.


Imbalance Fees All fees charged to Customer under this Rate Schedule will be charged based on the quantities determined under the applicable Transportation Agreement and quantities will not be aggregated for any Customer with multiple Transportation Agreements for the purposes of such fees.

Monthly Imbalance Fees Customer shall pay Company the greater of (i) $0.10 per MMBtu, or (ii) 150% of the difference per MMBtu between the highest and lowest "midpoint" price for the Katy point listed in Platts Gas Daily in the table entitled "Daily Price Survey" during such month, for the MMBtu of Customer's monthly Cumulative Imbalance, as defined in the applicable Transportation Agreement, at the end of each month that exceeds 10% of Customer's receipt quantities for the month.

1 20181RA-$155.84, 20191RA-$261.86.




EFFECTIVE DATE: I



Agreement A transportation agreement is required.


Special Conditions In order to receive service under Rate T, customer must have the type of meter required by Company. Customer must pay Company all costs associated with the acquisition and installation of the meter.

1 20181RA-$155.84, 20191RA-$261.86.

MID-TEX DIVISION RRC Tariff No: 29849 ATMOS ENERGY CORPORATION

RATE SCHEDULE: R- RESIDENTIAL SALES


EFFECTIVE DATE: Bills ReRdered oR or after 01,(0~120~9 I PAG~: 43

Application Applicable to Residential Customers for all natural gas provided at one Point of Delivery and measured through one meter.



..... .·· .

Charge Amount .... ··· . ... . ..

GUO 10742 Customer Charge per Bill $ 17.00 per month


Interim Rate Adjustment ("IRA") $ bM-7.55 per month2

Total Customer Charge $ ~24.60 per month

Commodity Charge -All Ccf $ 0.18653 per Ccf






1 Reference Rider CEE- Conservation and Energy Efficiency as approved in GUO 10170. Surcharge billing effective July 1 , 2019. 2 20181RA-$2.84,20191RA-$4.71.


RATE SCHEDULE: C- COMMERCIAL SALES


EFFECTIVE DATE: Bills Rendered on or after 07l0~120~ 9 I PAGE: 44

Application Applicable to Commercial Customers for all natural gas provided at one Point of Delivery and measured through one meter and to Industrial Customers with an average annual usage of less than 30,000 Ccf.



.... Charge Amount

..

GUO 107 42 Customer Charge per Bill $ 40.00 per month

Rider CEE Surcharge $-0.02 per month1

Interim Rate Adjustment ("IRA") $ --8,-7423.28 per month2

Total Customer Charge $ 4&,.7963.30 per month

Commodity Charge - All Ccf $ 0. 1 0494 per Ccf






1 Reference Rider CEE- Conservation and Energy Efficiency as approved in GUO 10170. Surcharge billing effective July 1, 2019. 2 2018 IRA- $8.74, 2019 IRA- $14.54.




EFFECTIVE DATE: Bills Rendered OR or after 0610412019 I PAGE: 45

Application Applicable to Industrial Customers with a maximum daily usage (MDU) of less than 3,500 MMBtu per day for all natural gas provided at one Point of Delivery and measured through one meter. Service for Industrial Customers with an MDU equal to or greater than 3,500 MMBtu per day will be provided at Company's sole option and will require special contract arrangements between Company and Customer.


Monthly Rate Customer's monthly bill will be calculated by adding the following Customer and MMBtu charges to the amounts due under the riders listed below:

·.· .·.·

Charge .·. Arnount •.

GUD 10742 Customer Charge per Meter $ 784.00 per month

Interim Rate Adjustment ("IRA") $ Hi§.B4417.70 per month1

Total Customer Charge $~1,201.70 per month







Replacement Index In the event the "midpoint'' or "common" price for the Katy point listed in Platts Gas Daily in the table entitled "Daily Price Survey" is no longer published, Company will calculate the applicable imbalance fees utilizing a daily price index recognized as authoritative by the natural gas industry and most closely approximating the applicable index.

1 20181RA-$155.84,20191RA-$261.86.




EFFECTIVE DATE: Bills Rendered OR or after 0610412019 I PAGE: 46



Special Conditions In order to receive service under Rate I, Customer must have the type of meter required by Company. Customer must pay Company all costs associated with the acquisition and installation of the meter.

1 2018 IRA- $155.84, 2019 IRA- $261.86.




EFFECTIVE DATE: Bills Rendered on or after OGJ04t20~ 9 I PAGE:: 47

Application Applicable, in the event that Company has entered into a Transportation Agreement, to a customer directly connected to the Atmos Energy Corp., Mid-Tex Division Distribution System (Customer) for the transportation of all natural gas supplied by Customer or Customer's agent at one Point of Delivery for use in Customer's facility.


Monthly Rate Customer's bill will be calculated by adding the following Customer and MMBtu charges to the amounts and quantities due under the riders listed below:

.. · .

c~ ... ~~e .. Amount GUO 10742 Customer Charge per Meter $ 784.00 per month

Interim Rate Adjustment ("IRA") $ H35.84417.70 per month1

Total Customer Charge $~1,201.70 per month




Upstream Transportation Cost Recovery: Plus an amount for upstream transportation costs in accordance with Part (b) of Rider GCR.

Retention Adjustment: Plus a quantity of gas as calculated in accordance with Rider RA.


Imbalance Fees All fees charged to Customer under this Rate Schedule will be charged based on the quantities determined under the applicable Transportation Agreement and quantities will not be aggregated for any Customer with multiple Transportation Agreements for the purposes of such fees.

Monthly Imbalance Fees Customer shall pay Company the greater of (i) $0.10 per MMBtu, or (ii) 150% of the difference per MMBtu between the highest and lowest "midpoint" price for the Katy point listed in Platts Gas Daily in the table entitled "Daily Price Survey" during such month, for the MMBtu of Customer's monthly Cumulative Imbalance, as defined in the applicable Transportation Agreement, at the end of each month that exceeds 10% of Customer's receipt quantities for the month.

1 2018 IRA- $155.84, 2019 IRA- $261.86.




EFFECTIVE DATE: Bills Rendered on or after 06.!04.t20~9 I PAGe: 48



Agreement A transportation agreement is required.


Special Conditions In order to receive service under Rate T, customer must have the type of meter required by Company. Customer must pay Company all costs associated with the acquisition and installation of the meter.

1 20181RA-$155.84, 20191RA-$261.86.

Line No. Rate Class Current* Proposed Difference % Change(a) (b) (c) (d) (e) (f)

1011 Residential Tariff (Rate R)12 Customer Charge per Bill 19.89$ 24.60$ 4.71$ 23.68%13 Consumption Charge (Ccf) 0.18653$ 0.18653$ -$ 0.00%14 Average Monthly Bill @ 37.7 Ccf 43.63$ 48.34$ 4.71$ 10.80%1516 Commercial Tariff (Rate C)17 Customer Charge per Bill 48.76$ 63.30$ 14.54$ 29.82%18 Consumption Charge (Ccf) 0.10494$ 0.10494$ -$ 0.00%19 Average Monthly Bill @ 335.9 Ccf 206.54$ 221.08$ 14.54$ 7.04%2021 Industrial Tariff (Rate I)22 Customer Charge per Meter 939.84$ 1,201.70$ 261.86$ 27.86%23 First 1,500 MMBtu 0.3701$ 0.3701$ -$ 0.00%24 Next 3,500 MMBtu 0.2712$ 0.2712$ -$ 0.00%25 Over 5,000 MMBtu 0.0582$ 0.0582$ -$ 0.00%26 Average Monthly Bill @ 8,213.1 MMBtu 19,186.82$ 19,448.68$ 261.86$ 1.36%2728 Transportation Tariff (Rate T)29 Customer Charge per Meter 939.84$ 1,201.70$ 261.86$ 27.86%30 First 1,500 MMBtu 0.3701$ 0.3701$ -$ 0.00%31 Next 3,500 MMBtu 0.2712$ 0.2712$ -$ 0.00%32 Over 5,000 MMBtu 0.0582$ 0.0582$ -$ 0.00%33 Average Monthly Bill @ 8,213.1 MMBtu 5,444.23$ 5,706.09$ 261.86$ 4.81%3435


Twelve (12) Month Period Ending December 31, 2019Bill Comparisons

Current and Proposed Bill Information - With Gas Cost

IRA-4 Bill Comparisons Page 1 of 2

Line No. Rate Class Current* Proposed Difference % Change(a) (b) (c) (d) (e) (f)


Twelve (12) Month Period Ending December 31, 2019Bill Comparisons

3637 Residential Tariff (Rate R)38 Customer Charge per Bill 19.89$ 24.60$ 4.71$ 23.68%39 Consumption Charge (Ccf) 0.18653$ 0.18653$ -$ 0.00%40 Average Monthly Bill @ 37.7 Ccf 26.92$ 31.63$ 4.71$ 17.49%4142 Commercial Tariff (Rate C)43 Customer Charge per Bill 48.76$ 63.30$ 14.54$ 29.82%44 Consumption Charge (Ccf) 0.10494$ 0.10494$ -$ 0.00%45 Average Monthly Bill @ 335.9 Ccf 84.00$ 98.54$ 14.54$ 17.31%4647 Industrial Tariff (Rate I)48 Customer Charge per Meter 939.84$ 1,201.70$ 261.86$ 27.86%49 First 1,500 MMBtu 0.3701$ 0.3701$ -$ 0.00%50 Next 3,500 MMBtu 0.2712$ 0.2712$ -$ 0.00%51 Over 5,000 MMBtu 0.0582$ 0.0582$ -$ 0.00%52 Average Monthly Bill @ 8,213.1 MMBtu 2,631.19$ 2,893.05$ 261.86$ 9.95%5354 Transportation Tariff (Rate T)55 Customer Charge per Meter 939.84$ 1,201.70$ 261.86$ 27.86%56 First 1,500 MMBtu 0.3701$ 0.3701$ -$ 0.00%57 Next 3,500 MMBtu 0.2712$ 0.2712$ -$ 0.00%58 Over 5,000 MMBtu 0.0582$ 0.0582$ -$ 0.00%59 Average Monthly Bill @ 8,213.1 MMBtu 2,631.19$ 2,893.05$ 261.86$ 9.95%6061 Note:62 *Current rates - Please see IRA-1 General Information, No. 14.

Current and Proposed Bill Information - Without Gas Cost

IRA-4 Bill Comparisons Page 2 of 2

Line No. Description Ref

As per GUD No. 10742 At 12/31/18 (1)

Per Book As of 12/31/2019 Adjustments

Per Book Adjusted As of 12/31/2019

Change in Investment

(a) (b) (c) (d) (e) (f) = (g) - (e) (g) (h) = (g) - (d)

11 Direct Utility Plant Investment 4,929,817,725$ 5,777,066,837$ (234,945)$ 5,776,831,892$ 847,014,167$ 12 Direct Accumulated Depreciation 1,331,223,325 1,479,029,441 (77,855,761) 1,401,173,680 69,950,355 13 Allocated Utility Plant Investment (If applicable) 145,730,060 148,206,858 (723,516) 147,483,342 1,753,282 14 Allocated Accumulated Depreciation (If applicable) 57,390,795 60,616,403 (445,320) 60,171,083 2,780,288 15 Miscellaneous Adjustments (16,038,976) (17,989,131) (17,989,131) (1,950,155) 16 Net Utility Plant Investment (Ln 11 - 12 + 13 - 14 + 15) 3,670,894,691$ 4,385,627,851$ 59,353,490$ 4,444,981,341$ 774,086,650$ 1718 Calculation of the Interim Rate Adjustment Amount:19 Rate of Return IRA-1 7.97%20 Return Col (h), Ln 16 times Col (h), Ln 19 61,671,483$ 21 Depreciation Expense IRA-8 plus IRA-11 25,478,747 22 Property-related Taxes (Ad Valorem) IRA-21 13,741,448 23 Revenue-related Taxes and State Margin Tax 2 - 24 Federal Income Tax IRA-20 12,136,307 25 Interim Rate Adjustment Amount (Sum of Ln 20 through Ln 24) 113,027,985$ 26

27 Interim Rate Adjustment Amount per Rate Class:Allocation Factors

per GUD No. 10742: Total Service Area: RRC Jurisdiction:28 Rate Schedule R 77.95% 88,109,253$ 3,868,229$ 29 Rate Schedule C 19.40% 21,927,275 389,439 30 Rate Schedule I and T 2.65% 2,991,457 182,255 31 Total (Sum of Ln 28 through Ln 30) 100.00% 113,027,985$ 4,439,923$ 32

33 Monthly Customer Charge Adjustment:Annual Service Area

Bill Count:

Annual RRC Jurisdiction Bill Count:

Monthly Customer Charge Adjustment:

34 Rate Schedule R 18,712,632 821,280 4.71$ 35 Rate Schedule C 1,508,484 26,784 14.54$ 36 Rate Schedule I and T 11,424 696 261.86$ 37 Total (Sum of Ln 34 through Ln 36) 20,232,540 848,760 38 - OR -


Twelve (12) Month Period Ending December 31, 2019Interim Rate Adjustment Summary

IRA-5 IRA Summary Page 1 of 2

Line No. Description Ref

As per GUD No. 10742 At 12/31/18 (1)

Per Book As of 12/31/2019 Adjustments

Per Book Adjusted As of 12/31/2019

Change in Investment

(a) (b) (c) (d) (e) (f) = (g) - (e) (g) (h) = (g) - (d)


Twelve (12) Month Period Ending December 31, 2019Interim Rate Adjustment Summary

39 Monthly Initial Block Rate Adjustment:Annual Service Area

Volumes:

Annual RRC Jurisdiction

Volumes:Monthly Initial Block

Rate Adjustment:40 Rate Schedule R N/A N/A N/A41 Rate Schedule C N/A N/A N/A42 Rate Schedule I and T N/A N/A N/A43

44Current

Customer ChargeOther

AdjustmentsCurrent Year IRA

AdjustmentProposed

Customer Charge45 Change to Customer Charge 346 Rate Schedule R 17.00$ 2.89$ 4.71$ 24.60$ 47 Rate Schedule C 40.00$ 8.76$ 14.54$ 63.30$ 48 Rate Schedule I and T 784.00$ 155.84$ 261.86$ 1,201.70$ 4950 Notes:51 1. The amounts are updated as per GUD No. 10742 Final Order.52 2. Revenue related taxes are collected through Rider FF and Rider TAX.

533. Column (d) is from GUD No. 10742, Final Order, Finding of Fact 18. Column (e) encompasses the Rider CEE Tariff per the Compliance Filing (2018-2019 CEE Program Report) and GUD No. 10822 (2018 IRA Filing).

IRA-5 IRA Summary Page 2 of 2

Line No. DescriptionPrior Year

Allocation Factors (1)Current Year

Allocation Factors (2) Amounts or Factors(a) (b) (c) (d) (e)

10 SSU General Office (Division 002) 38.29% 37.66%1112 SSU General Office - Greenville Data Center 14.03% 14.06%1314 SSU General Office - Distribution and Marketing 47.85% 47.52%1516 SSU General Office - Aligne Pipe Projects 6.02% 4.16%1718 SSU Customer Support (Division 012) 52.27% 52.44%1920 SSU Customer Support - Charles K. Vaughn Training Center 76.48% 73.97%212223 Weighted Average Cost of Capital Table (3): Capital Structure Cost Weighted Cost24 (b) (c) (d) (e) = (c) * (d)2526 Common Equity 60.18% 9.80% 5.90%27 Debt 39.82% 5.20% 2.07%28 Total 100.00% 7.97%293031 Return Factor - GUD No. 10742 Final Order, Sch. G, Col (b), Ln. 20 7.97%323334 Federal Income Tax Factor Calculation ((1 / .79) * (.21)) (4) 26.58%35


Twelve (12) Month Period Ending December 31, 2019Allocation Factors

IRA-5A Allocation Factors Page 1 of 2

Line No. DescriptionPrior Year

Allocation Factors (1)Current Year

Allocation Factors (2) Amounts or Factors(a) (b) (c) (d) (e)


Twelve (12) Month Period Ending December 31, 2019Allocation Factors

36 Allocation Factors:37 Rate Schedule R GUD No. 10742 Final Order, Finding of Fact 20 (g) 77.95%38 Rate Schedule C GUD No. 10742 Final Order, Finding of Fact 20 (g) 19.40%39 Rate Schedule I and T GUD No. 10742 Final Order, Finding of Fact 20 (g) 2.65%40 Total Sum of Ln 37 through Ln 39 100.00%4142 2019 Year-end Number of Customers (Rate R and C) / Number of Meters (Rate I and T) times 12: (5)43 Rate Schedule R 18,712,632 44 Rate Schedule C 1,508,484 45 Rate Schedule I and T 11,424 46 Total Sum of Ln 43 through Ln 45 20,232,540 4748 Notes:49 1. The allocation factors above are for Fiscal Year 2019 and based on the 4-factor formula.50 2. The allocation factors above are for Fiscal Year 2020 and based on the 4-factor formula.51 3. Capital Structure and Cost Components are per GUD No. 10742, Final Order, Finding of Fact 19.52 4. The Federal Income Tax rate of 21% as per GUD No. 10742, Final Order, Finding of Fact 20 (f).53 5. Utilizing the current year number of customers or meters is per the methodology in GUD No. 9560 Final Order, Finding of Fact 49.

IRA-5A Allocation Factors Page 2 of 2

Line No. Description Ref Adjustments

Total Adjustments

(a) (b) (c) (d) (e)

11 GUD No. 10742 Miscellaneous Adjustments:12 To remove the Rate Base Adjustments as per WP_B-1, Col (b), Ln 13 as of December 31, 2017 1 (11,562,966)$ 13 Ending Balance, 2017 Miscellaneous Adjustments (11,562,966)$ 1415 2018 Miscellaneous Adjustments:16 To reverse the Amortized Rate Base Adjustments as of December 31, 2017 1 11,562,966$ 17 To remove the Amortized Rate Base Adjustments as of December 31, 2018 1 (11,047,844) 18 To remove CY2018 Employee Expense Account Charges from Mid-Tex and SSU 2018 Additions. 2 (113,619) 19 To remove CY2018 Employee Related Expenses found through the 5400 subaccount review. 3 (132,799) 20 To remove CY2018 Employee Related Expenses found through the 900 account review. 3 (109,090) 21 To remove CY2018 Incentive Compensation (SSU MIP/VPP and LTIP). 4 (4,635,624) 22 To remove CY2018 Severance Pay in order to reduce controversy. 6 - 23 Ending Balance, 2018 Miscellaneous Adjustments (4,476,010)$ 2425 Total Miscellaneous Adjustments as of December 31, 2018 (IRA-5, Col (d), Ln 15) (16,038,976)$ 2627 2019 Miscellaneous Adjustments:28 To reverse the Amortized Rate Base Adjustments as of December 31, 2018 1 11,047,844$ 29 To remove the Amortized Rate Base Adjustments as of December 31, 2019 1 (10,532,723) 30 To remove CY2019 Employee Expense Account Charges from Mid-Tex and SSU 2018 Additions. 2 (65,054) 31 To remove CY2019 Employee Related Expenses found through the 5400 subaccount review. 3 (31,275) 32 To remove CY2019 Employee Related Expenses found through the 900 account review. 3 82,198 33 To remove CY2019 Incentive Compensation (FY19 Proxy Statement Named Executive Officers). 5 (2,382,433) 34 To remove CY2019 Severance Pay in order to reduce controversy. 6 (68,713) 35 Ending Balance, 2019 Miscellaneous Adjustments (1,950,155)$ 3637 Total Miscellaneous Adjustments as of December 31, 2019 (IRA-5, Col (g), Ln 15) (17,989,131)$ 38


Twelve (12) Month Period Ending December 31, 2019Miscellaneous Adjustments

IRA-5B Misc AdjustmentsPage 1 of 2

Line No. Description Ref Adjustments

Total Adjustments

(a) (b) (c) (d) (e)


Twelve (12) Month Period Ending December 31, 2019Miscellaneous Adjustments

39 Notes:40 1. This adjustment rolls forward the balances disallowed in GUD Nos. 9670, 9762, 9869, 10170, and 10742 Final Orders.41 2. This adjustment removes the capital amounts of certain employee expense account charges.42 3. This adjustment removes the capital amounts of other employee related expenses.43 4. This adjustment removes the capital amounts associated with SSU MIP/VPP and LTIP per GUD No. 10742.44

45 6. This adjustment removes the capital portion of severance pay. There was no severance pay during CY2018.

5. This adjustment removes the capital incentive compensation amounts associated with the five (5) named executive officers in the Company's proxy statement per TEX. UTIL. CODE § 104.060 effective June 2019.

IRA-5B Misc AdjustmentsPage 2 of 2

Line No.

FERC Account No. FERC Account Titles Ref

Prior Year Adjusted Gross Plant @

12/31/18

Depreciation Rate per

GUD No. 10742Depreciation

Expense

Adjusted Accumulated Depreciation @ 12/31/18 Net Plant

(a) (b) (c) (d) (e) (f) (g) (h) (i) = (e) - (h)

11 1. INTANGIBLE PLANT12 301.00 Organization -$ 0.00% -$ -$ -$ 13 302.00 Franchises and Consents 18,896 0.00% - 7,231 11,665 14 303.00 Miscellaneous Intangible Plant 709,231 0.00% - 797,603 (88,372) 15 Subtotal 728,128$ -$ 804,834$ (76,707)$ 1617 5. DISTRIBUTION PLANT18 374.01 Land 990,029$ 0.00% -$ 7,827$ 982,203$ 19 374.02 Land Rights 3,440,843 0.98% 33,720 1,531,920 1,908,923 20 375.00 Structures and Improvements 1,755,028 1.71% 30,011 1,021,114 733,914 21 376.00 Mains - Cathodic Protection 184,281,409 1.85% 3,409,206 52,118,004 132,163,405 22 376.01 Mains - Steel 684,997,369 3.97% 27,194,396 200,043,064 484,954,305 23 376.02 Mains - Plastic 1,886,459,895 2.21% 41,690,764 463,428,629 1,423,031,266 24 378.00 M&R Station Equipment 83,024,267 3.09% 2,565,450 25,519,571 57,504,696 25 379.00 City Gate Equipment 5,951,784 1.88% 111,894 3,306,296 2,645,488 26 380.00 Services 1,414,908,300 3.67% 51,927,135 417,498,770 997,409,530 27 381.00 Meters 299,399,385 3.31% 9,910,120 66,515,785 232,883,601 28 382.00 Meter Installations 134,041,279 3.66% 4,905,911 35,825,904 98,215,375 29 383.00 House Regulators 96,203,454 3.50% 3,367,121 23,200,190 73,003,264 30 385.00 Industrial M&R Station Equipment 2,969,448 2.80% 83,145 403,259 2,566,189 31 Subtotal 4,798,422,491$ 145,228,870$ 1,290,420,333$ 3,508,002,157$ 3233 6. GENERAL PLANT34 389.00 Land and Land Rights 5,141,158$ 0.00% -$ 114$ 5,141,045$ 35 390.00 Structures and Improvements 58,861,873 2.54% 1,495,092 16,746,010 42,115,863 36 390.04 Air Conditioning Equipment 335,709 2.75% 9,232 61,751 273,958 37 391.00 Office Furniture and Equipment 9,359,758 4.00% 374,390 (107,910) 9,467,668 38 392.00 Transportation Equipment 1 1,424,171 9.04% 19,404 833,515 590,656 39 393.00 Stores Equipment 1 106,629 4.00% 639 27,857 78,772 40 394.00 Tools, Shop, and Garage Equipment 1 25,133,127 5.00% 188,199 7,630,388 17,502,739 41 395.00 Laboratory Equipment 1 361,884 10.00% 5,428 245,833 116,051


Twelve (12) Month Period Ending December 31, 2019Direct Initial or Prior Year Plant

IRA-6 Direct Initial Plant Page 1 of 2

Line No.


Prior Year Adjusted Gross Plant @

12/31/18



Expense

Adjusted Accumulated Depreciation @ 12/31/18 Net Plant

(a) (b) (c) (d) (e) (f) (g) (h) (i) = (e) - (h)


Twelve (12) Month Period Ending December 31, 2019Direct Initial or Prior Year Plant

42 396.00 Power Operated Equipment 1 2,024,188 7.24% 2,931 817,870 1,206,318 43 397.00 Communication Equipment 5,413,888 6.67% 361,106 3,941,311 1,472,577 44 398.00 Miscellaneous Equipment 1,923,387 2.50% 48,085 937,249 986,137 45 399.00 Other Tangible Property 341,863 14.29% 48,852 185,936 155,928 46 399.01 Other Tangible Property - Servers Hardware 2 85,063 14.29% - 85,063 - 47 399.02 Other Tangible Property - Servers Software 258,852 14.29% 36,990 112,851 146,001 48 399.03 Other Tangible Property - Network Hardware 1,247,939 11.11% 138,646 465,096 782,843 49 399.06 Other Tangible Property - PC Hardware 12,355,934 14.29% 1,765,663 6,005,365 6,350,569 50 399.07 Other Tangible Property - PC Software 690,095 14.29% 98,615 371,569 318,525 51 399.08 Other Tangible Property - Application Software 5,601,588 14.29% 800,467 4,001,650 1,599,938 52 RWIP Retirement Work In Progress - - (2,363,362) 2,363,362 53 Subtotal 130,667,107$ 5,393,740$ 39,998,157$ 90,668,950$ 5455 TOTAL 4,929,817,725$ 150,622,610$ 1,331,223,325$ 3,598,594,401$ 56 Accrual for Reserve Deficiency (AR 15) - 232,821 - - 57 Adjusted Total 4,929,817,725$ 150,855,431$ 1,331,223,325$ 3,598,594,401$ 5859 Note:60 1. The following accounts have a portion of their depreciation expense capitalized to projects:61 Account Numbers Cap Percentage62 392 84.93%63 393 85.01%64 394 85.02%65 395 85.00%66 396 98.00%67 2. Depreciation expense was not calculated, since the account is fully depreciated.

IRA-6 Direct Initial Plant Page 2 of 2

Line No.


Adjusted Gross Plant As of

12/31/19



Expense

Adjusted Accumulated

Depreciation As of 12/31/19 Net Plant

(a) (b) (c) (d) (e) (f) (g) = (e) * (f) (h) (i) = (e) - (h)

11 1. INTANGIBLE PLANT12 301.00 Organization -$ 0.00% -$ -$ -$ 13 302.00 Franchises and Consents 18,896 0.00% - 7,231 11,665 14 303.00 Miscellaneous Intangible Plant 709,231 0.00% - 797,603 (88,372) 15 Subtotal 728,128$ -$ 804,834$ (76,707)$ 1617 5. DISTRIBUTION PLANT18 374.01 Land 990,029$ 0.00% -$ 7,827$ 982,203$ 19 374.02 Land Rights 3,446,318 0.98% 33,774 1,567,659 1,878,659 20 375.00 Structures and Improvements 1,759,128 1.71% 30,081 1,054,412 704,716 21 376.00 Mains - Cathodic Protection 141,037,978 1.85% 2,609,203 36,266,703 104,771,275 22 376.01 Mains - Steel 778,860,412 3.97% 30,920,758 190,714,460 588,145,952 23 376.02 Mains - Plastic 2,316,630,637 2.21% 51,197,537 503,109,576 1,813,521,062 24 378.00 M&R Station Equipment 145,586,988 3.09% 4,498,638 43,153,197 102,433,791 25 379.00 City Gate Equipment 6,048,688 1.88% 113,715 3,417,961 2,630,727 26 380.00 Services 1,659,722,656 3.67% 60,911,821 451,850,123 1,207,872,533 27 381.00 Meters 335,633,004 3.31% 11,109,452 65,776,754 269,856,250 28 382.00 Meter Installations 148,784,417 3.66% 5,445,510 35,985,203 112,799,214 29 383.00 House Regulators 99,901,479 3.50% 3,496,552 23,617,931 76,283,547 30 385.00 Industrial M&R Station Equipment 3,082,623 2.80% 86,313 487,423 2,595,200 31 Subtotal 5,641,484,356$ 170,453,355$ 1,357,009,228$ 4,284,475,128$ 3233 6. GENERAL PLANT34 389.00 Land and Land Rights 5,141,158$ 0.00% -$ 114$ 5,141,045$ 35 390.00 Structures and Improvements 59,400,426 2.54% 1,508,771 18,250,421 41,150,005 36 390.04 Air Conditioning Equipment 395,562 2.75% 10,878 71,435 324,128 37 391.00 Office Furniture and Equipment 8,660,394 4.00% 346,416 (691,195) 9,351,590 38 392.00 Transportation Equipment 1 931,072 9.04% 9,932 540,338 390,734 39 393.00 Stores Equipment 1 106,629 4.00% 501 32,300 74,329 40 394.00 Tools, Shop, and Garage Equipment 1 28,731,371 5.00% 168,670 9,215,149 19,516,222


Twelve (12) Month Period Ending December 31, 2019Direct Current Year Plant (Adjusted)

IRA-7 Direct Current Plant Page 1 of 2

Line No.


Adjusted Gross Plant As of

12/31/19



Expense



(a) (b) (c) (d) (e) (f) (g) = (e) * (f) (h) (i) = (e) - (h)


Twelve (12) Month Period Ending December 31, 2019Direct Current Year Plant (Adjusted)

41 395.00 Laboratory Equipment 1 361,884 10.00% 4,252 282,740 79,144 42 396.00 Power Operated Equipment 1 2,285,043 7.24% 3,309 973,378 1,311,665 43 397.00 Communication Equipment 5,369,548 6.67% 358,149 4,268,700 1,100,848 44 398.00 Miscellaneous Equipment 2,037,059 2.50% 50,926 1,075,894 961,164 45 399.00 Other Tangible Property 238,280 14.29% 34,050 127,289 110,991 46 399.01 Other Tangible Property - Servers Hardware 2 85,063 14.29% - 85,063 - 47 399.02 Other Tangible Property - Servers Software 258,852 14.29% 36,990 149,841 109,011 48 399.03 Other Tangible Property - Network Hardware 1,331,188 11.11% 147,895 546,767 784,420 49 399.06 Other Tangible Property - PC Hardware 13,273,863 14.29% 1,896,835 7,249,523 6,024,340 50 399.07 Other Tangible Property - PC Software 601,782 14.29% 85,995 196,258 405,524 51 399.08 Other Tangible Property - Application Software 5,410,234 14.29% 773,122 4,578,217 832,017 52 RWIP Retirement Work In Progress - - (3,592,614) 3,592,614 53 Subtotal 134,619,409$ 5,436,692$ 43,359,618$ 91,259,791$ 5455 TOTAL 5,776,831,892$ 175,890,047$ 1,401,173,680$ 4,375,658,213$ 56 Accrual for Reserve Deficiency (AR 15) - 200,352 - - 57 Adjusted Total 5,776,831,892$ 176,090,398$ 1,401,173,680$ 4,375,658,213$ 5859 Notes:60 1. The following accounts have a portion of their depreciation expense capitalized to projects:61 Account Numbers Cap Percentage62 392 88.20%63 393 88.25%64 394 88.26%65 395 88.25%66 396 98.00%67 2. Depreciation expense was not calculated, since the account is fully depreciated.

IRA-7 Direct Current Plant Page 2 of 2

Line No.

FERC Account

No. FERC Account Titles Ref

Per Book Gross Plant As of

12/31/19Plant

Adjustments

Adjusted Gross Plant as of

12/31/19

Per Book Accumulated

Depreciation As of 12/31/19

Accumulated Depreciation Adjustments


Depreciation as of 12/31/19

(a) (b) (c) (d) (e) (f) (g) = (e) - (f) (h) (i) (j) = (h) - (i)

11 1. INTANGIBLE PLANT12 301.00 Organization -$ -$ -$ -$ -$ -$ 13 302.00 Franchises and Consents 18,896 - 18,896 7,231 - 7,231 14 303.00 Miscellaneous Intangible Plant 921,324 212,093 709,231 921,324 123,721 797,603 15 Subtotal 940,220$ 212,093$ 728,128$ 928,555$ 123,721$ 804,834$ 1617 5. DISTRIBUTION PLANT18 374.01 Land 990,029$ -$ 990,029$ 7,827$ -$ 7,827$ 19 374.02 Land Rights 3,446,318 - 3,446,318 1,567,659 - 1,567,659 20 375.00 Structures and Improvements 1,759,128 - 1,759,128 1,054,412 - 1,054,412 21 376.00 Mains - Cathodic Protection 189,216,775 48,178,797 141,037,978 79,220,444 42,953,741 36,266,703 22 376.01 Mains - Steel 765,180,405 (13,680,007) 778,860,412 190,715,161 701 190,714,460 23 376.02 Mains - Plastic 2,273,249,097 (43,381,540) 2,316,630,637 503,290,762 181,186 503,109,576 24 378.00 M&R Station Equipment 144,064,122 (1,522,865) 145,586,988 43,153,197 - 43,153,197 25 379.00 City Gate Equipment 6,036,604 (12,084) 6,048,688 3,417,961 - 3,417,961 26 380.00 Services 1,674,304,600 14,581,943 1,659,722,656 486,409,719 34,559,595 451,850,123 27 381.00 Meters 333,096,804 (2,536,200) 335,633,004 65,776,754 - 65,776,754 28 382.00 Meter Installations 147,783,975 (1,000,442) 148,784,417 35,986,398 1,195 35,985,203 29 383.00 House Regulators 99,233,876 (667,603) 99,901,479 23,618,043 112 23,617,931 30 385.00 Industrial M&R Station Equipment 3,064,700 (17,923) 3,082,623 487,423 - 487,423 31 Subtotal 5,641,426,433$ (57,923)$ 5,641,484,356$ 1,434,705,758$ 77,696,530$ 1,357,009,228$ 32


Twelve (12) Month Period Ending December 31, 2019Direct Current Year Plant Adjustments

IRA-7A Adjustments Direct Page 1 of 2

Line No.

FERC Account


Per Book Gross Plant As of

12/31/19Plant

Adjustments

Adjusted Gross Plant as of

12/31/19

Per Book Accumulated

Depreciation As of 12/31/19

Accumulated Depreciation Adjustments


Depreciation as of 12/31/19

(a) (b) (c) (d) (e) (f) (g) = (e) - (f) (h) (i) (j) = (h) - (i)


Twelve (12) Month Period Ending December 31, 2019Direct Current Year Plant Adjustments

33 6. GENERAL PLANT34 389.00 Land and Land Rights 5,141,158$ -$ 5,141,158$ 114$ -$ 114$ 35 390.00 Structures and Improvements 59,454,648 54,222 59,400,426 18,265,945 15,524 18,250,421 36 390.04 Air Conditioning Equipment 395,562 - 395,562 71,435 - 71,435 37 391.00 Office Furniture and Equipment 8,660,394 - 8,660,394 (691,195) - (691,195) 38 392.00 Transportation Equipment 957,626 26,554 931,072 560,325 19,987 540,338 39 393.00 Stores Equipment 106,629 - 106,629 32,300 - 32,300 40 394.00 Tools, Shop, and Garage Equipment 28,731,371 - 28,731,371 9,215,149 - 9,215,149 41 395.00 Laboratory Equipment 361,884 - 361,884 282,740 - 282,740 42 396.00 Power Operated Equipment 2,285,043 - 2,285,043 973,378 - 973,378 43 397.00 Communication Equipment 5,369,548 - 5,369,548 4,268,700 - 4,268,700 44 398.00 Miscellaneous Equipment 2,037,059 - 2,037,059 1,075,894 - 1,075,894 45 399.00 Other Tangible Property 238,280 - 238,280 127,289 - 127,289 46 399.01 Other Tangible Property - Servers Hardware 85,063 - 85,063 85,063 - 85,063 47 399.02 Other Tangible Property - Servers Software 258,852 - 258,852 149,841 - 149,841 48 399.03 Other Tangible Property - Network Hardware 1,331,188 - 1,331,188 546,767 - 546,767 49 399.06 Other Tangible Property - PC Hardware 13,273,863 - 13,273,863 7,249,523 - 7,249,523 50 399.07 Other Tangible Property - PC Software 601,782 - 601,782 196,258 - 196,258 51 399.08 Other Tangible Property - Application Software 5,410,234 - 5,410,234 4,578,217 - 4,578,217 52 RWIP Retirement Work In Progress - - - (3,592,614) - (3,592,614) 53 Subtotal 134,700,184$ 80,775$ 134,619,409$ 43,395,128$ 35,510$ 43,359,618$ 5455 TOTAL 5,777,066,837$ 234,945$ 5,776,831,892$ 1,479,029,441$ 77,855,761$ 1,401,173,680$ 56 Miscellaneous Adjustments57 Adjusted Total 5,777,066,837$ 234,945$ 5,776,831,892$ 1,479,029,441$ 77,855,761$ 1,401,173,680$

IRA-7A Adjustments Direct Page 2 of 2

Line No.

FERC Account


Change in Gross Plant as

of 12/31/19

Depreciation Rate per GUD

No. 10742Depreciation

ExpenseAccumulated Depreciation Net Plant

(a) (b) (c) (d) (e) (f) (g) (h) (i)

11 1. INTANGIBLE PLANT12 301.00 Organization -$ 0.00% -$ -$ -$ 13 302.00 Franchises and Consents - 0.00% - - - 14 303.00 Miscellaneous Intangible Plant - 0.00% - - - 15 Subtotal -$ -$ -$ -$ 1617 5. DISTRIBUTION PLANT18 374.01 Land -$ 0.00% -$ -$ -$ 19 374.02 Land Rights 5,475 0.98% 54 35,738 (30,263) 20 375.00 Structures and Improvements 4,099 1.71% 70 33,297 (29,198) 21 376.00 Mains - Cathodic Protection (43,243,431) 1.85% (800,003) (15,851,300) (27,392,130) 22 376.01 Mains - Steel 93,863,042 3.97% 3,726,363 (9,328,604) 103,191,647 23 376.02 Mains - Plastic 430,170,742 2.21% 9,506,773 39,680,946 390,489,796 24 378.00 M&R Station Equipment 62,562,721 3.09% 1,933,188 17,633,626 44,929,095 25 379.00 City Gate Equipment 96,904 1.88% 1,822 111,665 (14,761) 26 380.00 Services 244,814,356 3.67% 8,984,687 34,351,353 210,463,003 27 381.00 Meters 36,233,619 3.31% 1,199,333 (739,031) 36,972,649 28 382.00 Meter Installations 14,743,137 3.66% 539,599 159,299 14,583,838 29 383.00 House Regulators 3,698,024 3.50% 129,431 417,741 3,280,283 30 385.00 Industrial M&R Station Equipment 113,175 2.80% 3,169 84,164 29,011 31 Subtotal 843,061,865$ 25,224,485$ 66,588,895$ 776,472,971$ 32


Twelve (12) Month Period Ending December 31, 2019Direct Incremental Plant

IRA-8 Direct Incremental Plant Page 1 of 2

Line No.

FERC Account


Change in Gross Plant as

of 12/31/19



ExpenseAccumulated Depreciation Net Plant

(a) (b) (c) (d) (e) (f) (g) (h) (i)


Twelve (12) Month Period Ending December 31, 2019Direct Incremental Plant

33 6. GENERAL PLANT34 389.00 Land and Land Rights -$ 0.00% -$ -$ -$ 35 390.00 Structures and Improvements 538,553 2.54% 13,679 1,504,411 (965,858) 36 390.04 Air Conditioning Equipment 59,853 2.75% 1,646 9,683 50,170 37 391.00 Office Furniture and Equipment (699,363) 4.00% (27,975) (583,286) (116,078) 38 392.00 Transportation Equipment (493,099) 9.04% (9,472) (293,177) (199,922) 39 393.00 Stores Equipment - 4.00% (138) 4,443 (4,443) 40 394.00 Tools, Shop, and Garage Equipment 3,598,243 5.00% (19,529) 1,584,761 2,013,482 41 395.00 Laboratory Equipment - 10.00% (1,176) 36,907 (36,907) 42 396.00 Power Operated Equipment 260,854 7.24% 378 155,507 105,347 43 397.00 Communication Equipment (44,340) 6.67% (2,957) 327,389 (371,729) 44 398.00 Miscellaneous Equipment 113,672 2.50% 2,842 138,645 (24,973) 45 399.00 Other Tangible Property (103,583) 14.29% (14,802) (58,646) (44,937) 46 399.01 Other Tangible Property - Servers Hardware - 14.29% - - - 47 399.02 Other Tangible Property - Servers Software - 14.29% - 36,990 (36,990) 48 399.03 Other Tangible Property - Network Hardware 83,249 11.11% 9,249 81,672 1,577 49 399.06 Other Tangible Property - PC Hardware 917,929 14.29% 131,172 1,244,158 (326,229) 50 399.07 Other Tangible Property - PC Software (88,312) 14.29% (12,620) (175,311) 86,999 51 399.08 Other Tangible Property - Application Software (191,353) 14.29% (27,344) 576,567 (767,920) 52 RWIP Retirement Work In Progress - - (1,229,252) 1,229,252 53 Subtotal 3,952,302$ 42,952$ 3,361,461$ 590,841$ 5455 TOTAL 847,014,167$ 25,267,437$ 69,950,355$ 777,063,812$ 56 Accrual for Reserve Deficiency (AR 15) - (32,469) - - 57 Adjusted Total 847,014,167$ 25,234,967$ 69,950,355$ 777,063,812$

IRA-8 Direct Incremental Plant Page 2 of 2

Line No.

FERC Account


Prior Year Adjusted Gross

Plant As of 12/31/18



Expense



Prior Year Allocation

Factor

Allocated Adjusted Gross

Plant

Allocated Depreciation

Expense

Allocated Adjusted

Accumulated Depreciation

Allocated Net Plant

(a) (b) (c) (d) (e) (f) (g) = (e) * (f) (h) (i) = (e) - (h) (j) (k) = (e) x (j) (l) = (g) x (j) (m) = (h) x (j) (n) = (i) x (j)

11 SSU GENERAL OFFICE (DIVISION 002) 12 6. GENERAL PLANT13 390.00 Structures and Improvements 1,411,390$ 3.34% 47,140$ 515,896$ 895,494$ 38.29% 540,421$ 18,050$ 197,537$ 342,885$ 14 390.09 Improvements to Leased Premises 1 8,602,597 4.06% - 8,602,597 - 38.29% 3,293,934 - 3,293,934 - 15 391.00 Office Furniture and Equipment 4,422,415 4.03% 178,223 1,627,642 2,794,773 38.29% 1,693,343 68,242 623,224 1,070,119 16 392.00 Transportation Equipment 7,125 28.96% 2,064 5,697 1,428 38.29% 2,728 790 2,181 547 17 393.00 Stores Equipment - 10.00% - - - 38.29% - - - - 18 394.00 Tools, Shop, and Garage Equipment 76,071 8.88% 6,755 36,080 39,992 38.29% 29,128 2,587 13,815 15,313 19 395.00 Laboratory Equipment - 10.00% - - - 38.29% - - - - 20 397.00 Communication Equipment 1,039,344 5.54% 57,580 564,576 474,768 38.29% 397,965 22,047 216,176 181,789 21 398.00 Miscellaneous Equipment 136,510 1.72% 2,348 47,197 89,313 38.29% 52,269 899 18,072 34,198 22 399.00 Other Tangible Property 1 162,268 13.84% - 163,672 (1,404) 38.29% 62,132 - 62,670 (538) 23 399.01 Other Tangible Property - Servers Hardware 20,472,393 8.62% 1,764,720 4,006,634 16,465,759 38.29% 7,838,879 675,711 1,534,140 6,304,739 24 399.02 Other Tangible Property - Servers Software 16,988,209 8.78% 1,491,565 15,679,286 1,308,924 38.29% 6,504,785 571,120 6,003,598 501,187 25 399.03 Other Tangible Property - Network Hardware 4,732,587 8.72% 412,682 2,656,791 2,075,796 38.29% 1,812,108 158,016 1,017,285 794,822 26 399.06 Other Tangible Property - PC Hardware 2,290,495 8.78% 201,105 197,923 2,092,573 38.29% 877,031 77,003 75,785 801,246 27 399.07 Other Tangible Property - PC Software 1,487,686 6.64% 98,782 296,692 1,190,994 38.29% 569,635 37,824 113,603 456,032

ATMOS energy...Feb 28, 2020 · The section includes a clean and red-line copy of each tariff....

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