Exhibit A.

I. VALUATION
A. ALL UTILITIES

1. Provide a corporate history (include the dates of original incorporation, subsequent mergers and/or acquisitions). Indicate all counties and cities and other governmental subdivisions to which service is provided (including service areas outside the state), and the total population in the area served.

2. Provide a schedule showing the measures of value and the rates of return at the original cost and trended original cost measures of value at the spot, three-year and five-year average price levels. All claims made on this exhibit should be cross-referenced to appropriate exhibits. Provide a schedule similar to the one listed above, reflecting respondent’s final claim in its previous rate case.

3. Provide a description of the depreciation methods utilized in calculating annual depreciation amounts and depreciation reserves, together with a discussion of all factors which were considered in arriving at estimates of service life and dispersion by account. Provide dates of all field inspections and facilities visited.

4. Set forth, in exhibit form, charts depicting the original and estimated survivor curves and a tabular presentation of the original life table plotted on the chart for each account where the retirement rate method of analysis is utilized.

a. If any utility plant was excluded from the measures of value because it was deemed not to be ‘‘used and useful’’ in the public service, supply a detailed description of each item of property.

b. Provide the surviving original cost at test year end by vintage by account and include applicable depreciation reserves and annuities.

(i) These calculations should be provided for plant in service as well as other categories of plant, including, but not limited, to contributions in aid of construction, customers’ advances for construction, and anticipated retirements associated with any construction work in progress claims (if applicable).

5. Provide a comparison of respondent’s calculated depreciation reserve v. book reserve by account at the end of the test year.

6. Supply a schedule by account and depreciable group showing the survivor curve and annual accrual rate estimated to be appropriate:

a. For the purposes of this filing.

b. For the purposes of the most recent rate increase filing prior to the current proceedings.

(i) Supply a comprehensive statement of any changes made in method of depreciation and in the selection of average service lives and dispersion.

7. Provide a table, showing the cumulative depreciated original cost by year of installation for utility plant in service at the end of the test year (depreciable plant only) as claimed in the measures of value, in the following form:

a. Year installed.

b. Original cost—the total surviving cost associated with each installation year from all plant accounts.

c. Calculated depreciation reserve—the calculated depreciation reserve associated with each installation year from all plant accounts.

d. Depreciated original cost—(Column B minus Column C).

e. Total—cumulation year by year of the figures from Column D.

f. Column E divided by the total of the figure in Column D.

8. Provide a description of the trending methodology which was utilized. Identify all indexes which were used (include all backup workpapers) and the reasons particular indexes were chosen. If indexes were spliced, indicate which years were utilized in any splices. If indexes were composited, show all supporting calculations. Include any analysis made to ‘‘test’’ the applicability of any indexes.

a. Supply a comprehensive statement of any changes made in the selection of trend factors or in the methodology used in the current rate filing compared to the most recent previous rate filing.

9. Provide an exhibit indicating the spot trended original cost at test year end by vintage by account and include applicable depreciation reserves. Include totals by account for all other trended measures of value.

10. Supply an exhibit indicating the percentages of undepreciated original cost which were trended with the following indexes:

a. Boeckh

b. Handy-Whitman

c. Indexes developed from suppliers’ prices.

d. Indexes developed from company records and company price histories.

e. Construction equipment.

f. Government statistical releases.

11. Provide a table, showing the cumulative trended depreciated original cost (at the spot price level) by year of installation for utility plant in service at the end of the test year (depreciable plant only) as claimed in the measures of value, in the following form:

a. Year installed.

b. Trended original cost (at the spot price level)—the total surviving cost associated with each installation year from all plant accounts.

c. Trended calculated depreciation reserve—the calculated depreciation reserve associated with each installation year from all plant accounts.

d. Depreciated trended original cost—(Column B minus Column C).

e. Total—cumulation year by year of the figures from Column D.

f. Column E divided by the total of the figures in Column D.

12. If a claim is made for construction work in progress, include, in the form of an exhibit, the summary page from all work orders, amount expended at the end of the test year and anticipated in-service dates. Indicate if any of the construction work in progress will result in insurance recoveries, reimbursements, or retirements of existing facilities. Describe in exact detail the necessity of each project claimed if not detailed on the summary page from the work order. Include final completion date and estimated total amounts to be spent on each project.

[These exhibits should be updated at the conclusion of these proceedings.]

13. If a claim is made for non-revenue producing construction work in progress, include, in the form of an exhibit, the summary page from all work orders, amount expended at the end of the test year and anticipated in-service dates. Indicate if any of the construction work in progress will result in insurance recoveries, reimbursements, or retirements of existing facilities. Describe in exact detail the necessity of each project claimed if not detailed on the summary page from the work order. Include final completion date and estimated total amounts to be spent on each project.

[These exhibits should be updated at the conclusion of these proceedings.]

14. If a claim is made for plant held for future use, supply the following:

a. A brief description of the plant or land site and its cost.

b. Expected date of use for each item claimed.

c. Explanation as to why it is necessary to acquire each item in advance of its date of use.

d. Date when each item was acquired.

e. Date when each item was placed in plant held for future use.

15. If materials and supplies comprise part of the cash working capital claim, attach an exhibit showing the actual book balances for materials and supplies by month for the thirteen months prior to the end of the test year. Explain any abrupt changes in monthly balances.

[Explain method of determining claim if other than that described above.]

16. If fuel stocks comprise part of the cash working capital claim, provide an exhibit showing the actual book balances (quantity and price) for the fuel inventories by type of fuel for the thirteen months prior to the end of the test year by location, station, etc.

[Explain the method of determining claim if other than that described above.]

17. Regardless of whether a claim for net negative or positive salvage is made, attach an exhibit showing gross salvage, cost of removal, and net salvage for the test year and four previous years by account.

18. Explain in detail by statement or exhibit the appropriateness of claiming any additional items, not previously mentioned, in the measures of value.

B. [Reserved]

C. GAS UTILITIES ONLY, IN
ADDITION TO PROVIDING THE
INFORMATION REQUESTED IN ‘‘A.’’
HEREINABOVE:

1. Provide, with respect to the scope of operations of the utility, a description of all property, including an explanation of the system’s operation, and all plans for any significant future expansion, modification, or other alteration of facilities.

This description should include, but not be limited to the following:

a. If respondent has various gas service areas, indicate if they are integrated, such that the gas supply is available to all customers.

b. Provide all pertinent data regarding company policy related to the addition of new consumers in the company’s service area.

c. Explain how respondent obtains its gas supply, as follows:

(i) Explain how respondent stores or manufactures gas; if applicable.

(ii) State whether the company has peak shaving facilities.

(iii) Provide details of coal-gasification programs, if any.

(iv) Describe the potential for emergency purchases of gas.

(v) Provide the amount of gas in MCF supplied by various suppliers in the test year (include a copy of all contracts).

(vi) Provide the amount of gas in MCF supplied from company-owned wells during the test year.

d. Provide plans for future gas supply, as follows:

(i) Supply details of anticipated gas supply from respondent’s near-term development of gas wells, if any.

(ii) Provide gas supply agreements and well development ventures and identify the parties thereto.

e. Indicate any anticipated curtailments and explain the reasons for the curtailments.

f. Provide current data on any Federal Power Commission action or programs that may affect, or tend to affect, the natural gas supply to the gas utility.

2. Provide an overall system map, including and labeling all measuring and regulating stations, storage facilities, production facilities, transmission and distribution mains, by size, and all interconnections with other utilities and pipelines.

D. [Reserved]

E. [Reserved]

II. RATE OF RETURN
A. ALL UTILITIES

1. Provide capitalization and capitalization ratios for the last five-year period and projected through the next two years. (With short-term debt and without short-term debt.) (Company, Parent and System (consolidated)).

a. Provide year-end interest coverages before and after taxes for the last three years and at latest date. (Indenture and SEC Bases.) (Company, Parent and System (consolidated)).

b. Provide year-end preferred stock dividend coverages for last three years and at latest date (Charter and SEC bases).

2. Provide latest quarterly financial report (Company and Parent).

3. Provide latest Stockholder’s Report (Company and Parent).

4. Provide latest Prospectus (Company and Parent).

5. Supply projected capital requirements and sources of Company, Parent and System (consolidated) for each of future three years.

6. Provide a schedule of debt and preferred stock of Company, Parent and System (consolidated) as of test year-end and latest date, detailing for each issue (if applicable):

a. Date of issue

b. Date of maturity

c. Amount issued

d. Amount outstanding

e. Amount retired

f. Amount reacquired

g. Gain on reacquisition

h. Coupon rate

i. Discount or premium at issuance

j. Issuance expenses

k. Net proceeds

l. Sinking Fund requirements

m. Effective interest rate

n. Dividend rate

o. Effective cost rate

p. Total average weighted effective Cost Rate

7. Supply financial data of Company and/or Parent for last five years:

a. Earnings-price ratio (average)

b. Earnings-book value ratio (per share basis) (avg. book value)

c. Dividend yield (average)

d. Earnings per share (dollars)

e. Dividends per share (dollars)

f. Average book value per share yearly

g. Average yearly market price per share (monthly high-low basis)

h. Pre-tax funded debt interest coverage

i. Post-tax funded debt interest coverage

j. Market price-book value ratio

8. State amount of debt interest utilized for income tax calculations, and details of debt interest computations, under each of the following rate case bases:

a. Actual test year

b. Annualized test year-end

c. Proposed test year-end

9. State amount of debt interest utilized for income tax calculations which has been allocated from the debt interest of an affiliate, and details of the allocation, under each of the following rate case bases:

a. Actual test year

b. Annualized test year-end

c. Proposed test year-end

10. Under Section 1552 of the Internal Revenue Code and Regulations 1.1552-1 thereunder, if applicable, Parent Company, in filing a consolidated income tax return for the group, must choose one of four options by which it must allocate total income tax liability of the group to the participating members to determine each member’s tax liability to the federal government. (If this interrogatory is not applicable, so state.)

a. State what option has been chosen by the group.

b. Provide, in summary form, the amount of tax liability that has been allocated to each of the participating members in the consolidated income tax return.

c. Provide a schedule, in summary form, of contributions, which were determined on the basis of separate tax return calculations, made by each of the participating members to the tax liability indicated in the consolidated group tax return. Provide total amounts of actual payments to the tax depository for the tax year, as computed on the basis of separate returns of members.

d. Provide annual income tax return for group, and if income tax return shows net operating loss, provide details of amount of net operating loss allocated to the income tax returns of each of the members of the consolidated group.

11. Provide AFUDC charged by company at test year-end and latest date, and explain method by which rate was calculated.

12. Set forth provisions of Company’s and Parent’s charter and indentures (if applicable) which describe coverage requirements, limits on proportions of types of capital outstanding, and restrictions on dividend payouts.

13. Attach copies of the summaries of the projected 2 year’s Company’s budgets (revenue, expense and capital).

14. Describe long-term debt reacquisitions by Company and Parent as follows:

a. Reacquisitions by issue by year.

b. Total gain on reacquisitions by issue by year.

c. Accounting of gain for income tax and book purposes.

15. Set forth amount of compensating bank balances required under each of the following rate base bases:

a. Annualized test year operations.

b. Operations under proposed rates.

16. Provide the following information concerning compensating bank balance requirements for actual test year:

a. Name of each bank.

b. Address of each bank.

c. Types of accounts with each bank (checking, savings, escrow, other services, etc.).

d. Average Daily Balance in each account.

e. Amount and percentage requirements for compensating bank balance at each bank.

f. Average daily compensating bank balance at each bank.

g. Documents from each bank explaining compensating bank balance requirements.

h. Interest earned on each type of account.

17. Provide the following information concerning bank notes payable for actual test year:

a. Line of Credit at each bank.

b. Average daily balances of notes payable to each bank, by name of bank.

c. Interest rate charged on each bank note (Prime rate, formula rate or other).

d. Purpose of each bank note (e.g., construction, fuel storage, working capital, debt retirement).

e. Prospective future need for this type of financing.

18. Set forth amount of total cash (all cash accounts) on hand from balance sheets for last 24-calendar months preceding test year-end.

19. Submit details on Company or Parent common stock offerings (past 5 years to present) as follows:

a. Date of Prospectus

b. Date of offering

c. Record date

d. Offering period—dates and number of days

e. Amount and number of shares of offering

f. Offering ratio (if rights offering)

g. Per cent subscribed

h. Offering price

i. Gross proceeds per share

j. Expenses per share

k. Net proceeds per share (i-j)

l. Market price per share

1. At record date

2. At offering date

3. One month after close of offering

m. Average market price during offering

1. Price per share

2. Rights per share—average value of rights

n. Latest reported earnings per share at time of offering

o. Latest reported dividends at time of offering

20. Provide latest available balance sheet and income statement for Company, Parent and System (consolidated).

21. Provide Original Cost, Trended Original Cost and Fair Value rate base claims.

22. Provide Operating Income claims under:

(i) Present rates

(ii) Pro forma present rates (annualized & normalized)

(iii) Proposed rates (annualized & normalized)

b. Provide Rate of Return on Original Cost and Fair Value claims under:

(i) Present rates

(ii) Pro forma present rates

(iii) Proposed rates

23. List details and sources of ‘‘Other Property and Investment,’’ ‘‘Temporary Cash Investments’’ and ‘‘Working Funds’’ on test year-end balance sheet.

24. Attach chart explaining Company’s corporate relationship to its affiliates (System Structure).

25. If the utility plans to make a formal claim for a specific allowable rate of return, provide the following data in statement or exhibit form:

a. Claimed capitalization and capitalization ratios with supporting data.

b. Claimed cost of long-term debt with supporting data.

c. Claimed cost of short-term debt with supporting data.

d. Claimed cost of total debt with supporting data.

e. Claimed cost of preferred stock with supporting data.

f. Claimed cost of common equity with supporting data.

26. Provide the following income tax data:

a. Consolidated income tax adjustments, if applicable.

b. Interest for tax purposes (basis).

B. TELEPHONE UTILITIES ONLY, IN ADDITION
TO PROVIDING THE INFORMATION REQUESTED
IN ‘‘A.’’ HEREINABOVE, PROVIDE THE
FOLLOWING ADDITIONAL INFORMATION IF YOU
PROCURE MATERIALS, SUPPLIES, OR SERVICES
FROM A MANUFACTURING SUBSIDIARY:

1. Submit schedules on inter-company profits for last 7 years as follows:

a. Manufacturing subsidiaries’ sales to the company.

(i) Manufactured

(ii) Purchased

b. Manufacturing subsidiaries’ profit, before and after taxes, on such sales:

(i) Manufactured

(ii) Purchased

c. Income tax refunds to the Company due to such sales:

(i) Manufactured

(ii) Purchased

d. Breakdown as to amounts capitalized and expensed by Company with respect to such sales.

(i) Manufactured

(ii) Purchased

e. Detailed explanation of the income tax deferral on such sales, and how it was handled on the books of the Company and on the books of the Manufacturing Subsidiaries.

2. Submit schedules on inter-company profits for the last 7 years as follows:

a. Manufacturing subsidiaries’ income available for common equity, after debt interest:

(i) Manufactured

(ii) Purchased

b. Manufacturing subsidiaries’ year-end amounts of common equity:

(i) Manufactured

(ii) Purchased

c. Manufacturing subsidiaries’ rate of return on average of beginning and ending common equity amounts:

(i) Manufactured

(ii) Purchased

3. Provide the following:

a. Manufacturing subsidiares’ sales to:

(i) Other Parent Company operating telephone subsidiaries:

(a) Manufactured

(b) Purchased

b. Income Statement of Manufacturing Subsidiaries:

(i) Manufactured

(ii) Purchased

c. Balance Sheet of the Manufacturing Subsidiaries at year-end:

(i) Manufactured

(ii) Purchased

d. Net investment of Manufacturing Subsidiaries, and details of its computation:

(i) Manufactured

(ii) Purchased

e. Summary of total sales to each of the Operating Telephone Subsidiaries, showing amount of sales and profit ratios thereon by the following categories:

(i) Apparatus and Equipment

(a) Manufactured

(b) Purchased

(ii) Cable and Wire

(a) Manufactured

(b) Purchased

(iii) Supplies

(a) Manufactured

(b) Purchased

4. Submit the following data for affiliated companies which provided a service during the test year (directory, computer, management, or other):

a. Balance Sheet, detailing individual debt issues outstanding, preferred stock issues outstanding, and common equity for the test year.

b. Income statement, detailing debt interest, preferred stock dividends, and net income available for common equity for the test year.

c. Dollar total for each of the services provided during the test year.

5. Supply a copy of each of the service contracts, which define the contractual agreements as to revenues, expenses, and profits apportionments.

C. GAS UTILITIES ONLY, IN
ADDITION TO PROVIDING THE
INFORMATION REQUESTED IN ‘‘A.’’
HEREINABOVE:

1. Provide test year monthly balances for ‘‘Current Gas Storage’’ and notes financing such storage.

III. BALANCE SHEET AND OPERATING STATEMENT

A. ALL UTILITIES

BALANCE SHEET

1. Provide a comparative balance sheet for the test year and the preceding year which corresponds with the test year date.

2. Set forth the major items of Other Physical Property, Investments in Affiliated Companies and Other Investments.

3. Supply the amounts and purpose of Special Cash Accounts of all types, such as:

a. Interest and Dividend Special Deposits.

b. Working Funds other than general operating cash accounts.

c. Other special cash accounts and amounts (Temporary cash investments).

4. Describe the nature and/or origin and amounts of notes receivable, accounts receivable from associated companies, and any other significant receivables, other than customer accounts, which appear on balance sheet.

5. Provide the amount of accumulated reserve for uncollectible accounts, method and rate of accrual, amounts accrued, and amounts written-off in each of last three years.

6. Provide a list of prepayments and give an explanation of special prepayments.

7. Explain in detail any other significant (in amount) current assets listed on balance sheet.

8. Explain in detail, including the amount and purpose, the deferred asset accounts that currently operate to effect or will at a later date effect the operating account supplying:

a. Origin of these accounts.

b. Probable changes to this account in the near future.

c. Amortization of these accounts currently charged to operations or to be charged in the near future.

d. Method of determining yearly amortization for the following accounts:

—Temporary Facilities

—Miscellaneous Deferred Debits

—Research and Development

—Property Losses

—Any other deferred accounts that effect operating results.

9. Explain the nature of accounts payable to associated companies, and note amounts of significant items.

10. Provide details of other deferred credits as to their origin and disposition policy (e.g.—amortization).

11. Supply basis for Injury and Damages reserve and amortization thereof.

12. Provide details of any significant reserves, other than depreciation, bad debt, injury and damages, appearing on balance sheet.

13. Provide an analysis of unappropriated retained earnings for the test year and three preceding calendar years.

14. Provide schedules and data in support of the following working capital items:

a. Prepayments—List and identify all items

b. Federal Excise Tax accrued or prepaid

c. Federal Income Tax accrued or prepaid

d. Pa. State Income Tax accrued or prepaid

e. Pa. Gross Receipts Tax accrued or prepaid

f. Pa. Capital Stock Tax accrued or prepaid

g. Pa. Public Utility Realty Tax accrued or prepaid

h. State sales tax accrued or prepaid

i. Payroll taxes accrued or prepaid

j. Any adjustment related to the above items for ratemaking purposes.
Cash Working Capital

15. Supply an exhibit supporting the claim for working capital requirement based on the lead-lag method.

a. Pro forma expenses and revenues are to be used in lieu of book data for computing lead-lag days.

b. Respondent must either include sales for resale and related expenses in revenues and in expenses or exclude from revenues and expenses. Explain procedures followed (exclude telephone).

16. Provide detailed calculations showing the derivation of the tax liability offset against gross cash working capital requirements.

INCOME STATEMENT

17. Prepare a Statement of Income for the various time frames of the rate proceeding including:

Col. 1—Book recorded statement for the test year.

2—Adjustments to book record to annualize and normalize under present rates.

3—Income statement under present rates after adjustment in Col. 2

4—Adjustment to Col. 3 for revenue increase requested.

5—Income statement under requested rates.

a. Expenses may be summarized by the following expense classifications for purposes of this statement:

Operating Expenses (by category)

Depreciation

Amortization

Taxes, Other than Income Taxes

Total Operating Expense

Operating Income Before Taxes

Federal Taxes

State Taxes

Deferred Federal

Deferred State

Income Tax Credits

Other Credits

Other Credits and Charges, etc.

Total Income Taxes

Net Utility Operating Income

Other Income & Deductions

Other Income

Detailed listing of Other Income used in Tax Calculation

Other Income Deduction

Detailed Listing

Taxes Applicable to Other Income and Deductions

Listing

Income Before Interest Charges

Listing of all types of Interest Charges and all amortization of Premiums and/or Discounts and Expenses on Debt issues

Total Interest

Net Income After Interest Charges

(Footnoteeach adjustment to the above statements with explanation in sufficient clarifying detail.)

18. Provide comparative operating statements for the test year and the immediately preceding 12 months showing increases and decreases between the two periods. These statements should supply detailed explanation of the causes of the major variances between the test year and preceding year by detailed account number.

Operating Expenses

19. List extraordinary property losses as a separate item, not included in operating expenses or depreciation and amortization. Sufficient supporting data must be provided.

20. Supply detailed calculations of amortization of rate case expense, including supporting data for outside services rendered. Provide the items comprising the rate case expense claim (include the actual billings or invoices in support of each kind of rate case expense), the items comprising the actual expenses of prior rate cases and the unamortized balances.

21. Submit detailed computation of adjustments to operating expenses for salary, wage and fringe benefit increases (union and non-union merit, progression, promotion and general) granted during the test year and six months subsequent to the test year. Supply data showing for the test year:

a. Actual payroll expense (regular and overtime separately) by categories of operating expenses, i.e., maintenance, operating transmission, distribution, other.

b. Date, percentage increase, and annual amount of each general payroll increase during the test year.

c. Dates and annual amounts of merit increases or management salary adjustments.

d. Total annual payroll increases in the test year.

e. Proof that the actual payroll plus the increases equal the payroll expense claimed in the supporting data (by categories of expenses).

f. Detailed list of employe benefits and cost thereof for union and non-union personnel. Any specific benefits for executives and officers should also be included, and cost thereof.

g. Support the annualized pension cost figures.

(i) State whether these figures include any unfunded pension costs. Explain.

(ii) Provide latest actuarial study used for determining pension accrual rates.

h. Submit a schedule showing any deferred income and consultant fee to corporate officers or employees.

22. Supply an exhibit showing an analysis, by functional accounts, of the charges by affiliates (Service Corporations, etc.) for services rendered included in the operating expenses of the filing company for the test year and for the 12-month period ended prior to the test year:

a. Supply a copy of contracts, if applicable.

b. Explain the nature of the services provided.

c. Explain basis on which charges are made.

d. If charges allocated, identify allocation factors used.

e. Supply the components and amounts comprising the expense in this account.

f. Provide details of initial source of charge and reason thereof.

23. Describe costs relative to leasing equipment, computer rentals, and office space, including terms and conditions of the lease. State method for calculating monthly or annual payments.

24. Submit detailed calculations (or best estimates) of the cost resulting from major storm damage.

25. Submit details of expenditures for advertising (National and Institutional and Local media). Provide a schedule of advertising expense by major media categories for the test year and the prior two comparable years with respect to:

a. Public health and safety

b. Conservation of energy

c. Explanation of Billing Practices, Rates, etc.

d. Provision of factual and objective data programs in educational institutions

e. Other advertising programs

f. Total advertising expense

26. Provide a list of reports, data, or statements requested by and submitted to the Commission during and subsequent to the test year.

27. Prepare a detailed schedule for the test year showing types of social and service organization memberships paid for by the Company and the cost thereof.

28. Submit a schedule showing, by major components, the expenditures associated with Outside Services Employed, Regulatory Commission Expenses and Miscellaneous General Expenses, for the test year and prior two comparable years.

29. Submit details of information covering research and development expenditures, including major projects within the company and forecasted company programs.

30. Provide a detailed schedule of all charitable and civic contributions by recipient and amount for the test year.

31. Provide a detailed analysis of Special Services—Account 795.

32. Provide a detailed analysis of Miscellaneous General Expense—Account No. 801.

33. Provide a labor productivity schedule.

34. List and explain all non-recurring abnormal or extraordinary expenses incurred in the test year which will not be present in future years.

35. List and explain all expenses included in the test year which do not occur yearly but are of a nature that they do occur over an extended period of years. (e.g.—Non-yearly maintenance programs, etc.)

[Responses shall be submitted and identified as exhibits.]

36. Using the adjusted year’s expenses under present rates as a base, give detail necessary for clarification of all expense adjustments. Give clarifying detail for any such adjustments that occur due to changes in accounting procedure, such as charging a particular expense to a different account than was used previously. Explain any extraordinary declines in expense due to such change of account use.

37. Indicate the expenses that are recorded in the test year, which are due to the placement in operating service of major plant additions or the removal of major plant from operating service, and estimate the expense that will be incurred on a full-year’s operation.

38. Submit a statement of past and anticipated changes, since the previous rate case, in major accounting procedures.

39. Identify the specific witness for all statements and schedules of revenues, expenses, taxes, property, valuation, etc.

40. Adjustments which are estimated shall be fully supported by basic information reasonably necessary.

41. Submit a statement explaining the derivation of the amounts used for projecting future test year level of operations and submit appropriate schedules supporting the projected test year level of operations.

42. If a company has separate operating divisions, an income statement must be shown for each division, plus an income statement for company as a whole.

43. If a company’s business extends into different states or jurisdictions, then statements must be shown listing Pennsylvania jurisdictional data, other state data and federal data separately and jointly (Balance sheets and operating accounts).

44. Ratios, percentages, allocations and averages used in adjustments must be fully supported and identified as to source.

45. Provide an explanation of any differences between the basis or procedure used in allocations of revenues, expenses, depreciation and taxes in the current rate case and that used in the prior rate case.

46. Supply a copy of internal and independent audit reports of the test year and prior calendar year, noting any exceptions and recommendations and disposition thereof.

47. Submit a schedule showing rate of return on facilities allocated to serve wholesale customers.
Taxes, Other than Income Taxes

48. Provide a copy of the latest capital stock tax report and the latest capital stock tax settlement.

49. Submit details of calculations for Taxes, Other than Income where a company is assessed taxes for doing business in another state, or on its property located in another state.

50. Provide a schedule of federal and Pennsylvania taxes, other than income taxes, calculated on the basis of test year per books, pro forma at present rates, and pro forma at proposed rates, to include the following categories:

a. social security

b. unemployment

c. capital stock

d. public utility realty

e. P.U.C. assessment

f. other property

g. any other appropriate categories
Income Taxes

51. Submit a schedule showing for the last five years the income tax refunds, plus interest (net of taxes), received from the federal government due to prior years’ claims.

52. Provide detailed computations showing the deferred income taxes derived by using accelerated tax depreciation applicable to post-1969 utility property increases productive capacity, and ADR rates on property. (Separate between state and federal; also, rate used)

a. State whether tax depreciation is based on all rate base items claimed as of the end of the test year, and whether it is the annual tax depreciation at the end of the test year.

b. Reconcile any difference between the deferred tax balance, as shown as a reduction to measures of value (rate base), and the deferred tax balance as shown on the balance sheet.

53. Submit a schedule showing a breakdown of the deferred income taxes by state and federal per books, pro-forma existing rates, and under proposed rates.

54. Submit a schedule showing a breakdown of accumulated investment tax credits (3 percent, 4 percent, 7 percent, 10 percent and 11 percent), together with details of methods used to write-off the unamortized balances.

55. Submit a schedule showing the adjustments for taxable net income per books (including below-the-line items) and pro-forma under existing rates, together with an explanation of any difference between the adjustments. Indicate charitable donations and contributions in the tax calculation for rate making purposes.

56. Submit detailed calculations supporting taxable income before state and federal income taxes where the income tax is subject to allocation due to operations in another state, or due to operation of other taxable utility or non-utility business, or by operating divisions or areas.

57. Submit detailed calculations showing the derivation of deferred income taxes for amortization of repair allowance if such policy is followed.

[Note: Submit additional schedules if the company has more than one ac- counting area.]

58. Furnish a breakdown of major items comprising prepaid and deferred income tax charges and other deferred income tax credits and reserves by accounting areas.

59. Provide details of the Federal Surtax Credit allocated to the Pennsylvania jurisdictional area, if applicable.

60. Explain the reason for the use of cost of removal of any retired plant figures in the income tax calculations.

61. Submit the corresponding data applicable to Pennsylvania Corporate Income Tax deferment.

a. Show the amounts of straight line tax depreciation and accelerated tax depreciation, the difference between which gave rise to the normalizing tax charged back to the test year operating statement.

b. Show normalization for both Federal and State Income Taxes.

c. Show tax rates used to calculate tax deferment amount.

62. Provide the accelerated tax depreciation and the book depreciation used to calculate test year deferrals in amounts segregated as follows:

For:

a. Property installed prior to 1970

b. Property installed subsequent to 1969 (indicate increasing capacity additions and nonincreasing capacity additions).

63. State whether all tax savings due to accelerated depreciation on property installed prior to 1970 have been passed through to income. (If not, explain).

64. Show any income tax loss/gain carryovers from previous years that may effect test year income taxes or future year income taxes. Show loss/gain carryovers by years of origin and amounts remaining by years at the end of the test year.

65. State whether the company eliminates any tax savings by the payment of actual interest on construction work in progress not in rate base claim.

If response is affirmative:

a. Set forth amount of construction claimed in this tax savings reduction. Explain the basis for this amount.

b. Explain the manner in which the debt portion of this construction is determined for purposes of the deferral calculations.

c. State the interest rate used to calculate interest on this construction debt portion, and the manner in which it is derived.

d. Provide details of calculation to determine tax saving reduction. State whether state taxes are increased to reflect the construction interest elimination.

66. Provide a detailed analysis of Taxes Accrued per books as of the test year date. Also supply the basis for the accrual and the amount of taxes accrued monthly.

67. For the test year as recorded on test year operating statement:

a. Supply the amount of federal income taxes actually paid.

b. Supply the amount of the federal income tax normalizing charge to tax expense due to excess of accelerated tax depreciation over book depreciation.

c. Supply the normalizing tax charge to federal income taxes for the 10% Job Development Credit during test year.

d. Provide the amount of the credit of federal income taxes due to the amortization or normalizing yearly debit to the reserve for the 10% Job Development Credit.

e. Provide the amount of the credit to federal income taxes for the normalizing of any 3% Investment Tax Credit Reserve that may remain on the utility books.

68. Provide the debit and credit in the test year to the Deferred Taxes due to Accelerated Depreciation for federal income tax, and provide the debit and credit for the Job Development Credits (whatever account) for test year.

69. Reconcile all data given in answers to questions on income taxes charged on the test year operating statement with regard to income taxes paid, income taxes charged because of normalization and credits due to yearly write-offs of past years’ income tax deferrals, and from normalization of investment tax and development credits. (Both state and federal income taxes.)

70. With respect to determination of income taxes, federal and state:

a. Show income tax results of the annualizing and normalizing adjustments to the test year record before any rate increase.

b. Show income taxes for the annualized and normalized test year.

c. Show income tax effect of the rate increase requested.

d. Show income taxes for the normalized and annualized test year after application of the full rate increase.

[It is imperative that continuity exists between the income tax calculations as recorded for the test year and the final income tax calculation under proposed rates. If the company has more than one accounting area, then additional separate worksheets must be provided in addition to those for total company.]

71. In adjusting the test year to an annualized year under present rates, explain any changes that may be due to book or tax depreciation change and to debits and credits to income tax expense due to accelerated depreciation, deferred taxes, job development credits, tax refunds or other items.

(The above refers only the adjustments going from recorded test year to annualized test year.)

B. [Reserved]

C. [Reserved]

D. [Reserved]

E. GAS UTILITIES, IN ADDITION TO
PROVIDING THE INFORMATION
REQUESTED IN ‘‘A.’’ HEREINABOVE:

Balance Sheet

1. If Unrecovered Fuel Cost policy is implemented, provide the following:

a. State manner in which amount of Unrecovered Fuel Cost on balance sheet at the end of the test year was determined, and the month in test year in which such fuel expense was actually incurred. Provide amount of adjustment made on the rate case operating account for test year-end unrecovered fuel cost. (If different than balance sheet amount, explain.)

b. Provide amount of Unrecovered Fuel Cost that appeared on the balance sheet at the opening date of the test year, and the manner in which it was determined. State whether this amount is in the test year operating account.

2. Provide details of items and amounts comprising the accounting entries for Deferred Fuel Cost at the beginning and end of the test year.

REVENUES

OPERATING REVENUES

3. Submit a schedule showing a reconciliation of test year MCF sales and line losses. List all amounts of gas purchased, manufactured and transported.

4. Provide detailed calculations substantiating the adjustment to revenues for annualization of changes in number of customers and annualization of changes in volume sold for all customers for the test year.

a. Break down changes in number of customers by rate schedules.

b. If an annualization adjustment for changes in customers and changes in volume sold is not submitted, please explain.

5. Submit a schedule showing the sources of gas supply associated with annualized MCF sales.

6. Supply, by classification, Operating Revenues—Miscellaneous for test year.

7. Provide details of respondent’s attempts to recover uncollectible and delinquent accounts.

8. Describe how the net billing and gross billing is determined. For example, if the net billing is based on the rate blocks plus FCA and STA, and the gross billing is determined by a percentage increase (1, 3 or 5 percent), then state whether the percentage increase is being applied to all three items of revenue—rate blocks plus FCA and STA.

9. Describe the procedures involved in determining whether forfeited discounts or penalties are applied to customer billing.

10. Provide annualization of revenues as a result of rate changes occuring during the test year, at the level of operations as of end of the test year.

11. Provide a detailed billing analysis supporting present and proposed rates by customer classification and/or tariff rate schedule.

12. Provide a schedule showing residential and commercial heating sales by unit (MCF) per month and degree days for the test year and three preceding twelve month periods.

13. Provide a schedule of present and proposed tariff rates showing dollar change and percent of change by block. Also, provide an explanation of any change in block structure and the reasons therefor.

14. Provide the following statements and schedules. The schedules and state ments for the test year portion should be reconciled with the summary operating statement.

a. An operating revenues summary for the test year and the year preceding the test year showing the following (Gas MCF):

(i) For each major classification of customers

(a) MCF sales

(b) Dollar Revenues

(c) Forfeited Discounts (Total if not available by classification)

(d) Other and Miscellaneous revenues that are to be taken into the utility operating account along with their related costs and expenses.

(ii) A detailed explanation of all annualizing and normalizing adjustments showing method utilized and amounts and rates used in calculation to arrive at adjustment.

(iii) Segregate, from recorded revenues from the test year, the amount of revenues that are contained therein, by appropriate revenue categories, from:

(a) Fuel Adjustment Surcharge

(b) State Tax Surcharge

(c) Any other surcharge being used to collect revenues.

(d) Provide explanations if any of the surcharges are not applicable to respondent’s operations.

[The schedule should also show number of customers and unit of sales (Mcf), and should provide number of customers by service classification at beginning and end of test year.]

b. Provide details of sales for resale, based on periods five years before and projections for five years after the test year, and for the test year. List customers, Mcf sold, revenues received, source of Mcf sold (storage gas, pipeline gas, manufactured gas, natural or synthetic), contracted or spot sales, whether sales are to affiliated companies, and any other pertinent information.

15. State manner in which revenues are being presented for ratemaking purposes:

a. Accrued Revenues

b. Billed Revenues

c. Cash Revenues

Provide details of the method followed.

16. If revenue accruing entries are made on the books at end of each fiscal period, give entries made accordingly at the end of the test year and at the beginning of the year. State whether they are reversed for ratemaking purposes.

17. State whether any adjustments have been made to expenses in order to present such expenses on a basis comparable to the manner in which revenues are presented in this proceeding (i.e.—accrued, billed or cash).

18. If the utility has a Fuel Adjustment Clause:

a. State the base fuel cost per MCF chargeable against basic customers’ rates during the test year. If there was any change in this basic fuel charge during the test year, give details and explanation thereof.

b. State the amount in which the fuel adjustment clause cost per MCF exceeds the fuel cost per MCF charged in base rates at the end of the test year.

c. If fuel cost deferment is used at the end of the test year, give

(i) The amount of deferred fuel cost contained in the operating statement that was deferred from the 12-month operating period immediately preceding the test year.

(ii) The amount of deferred fuel cost that was removed from the test period and deferred to the period immediately following the test year.

d. State the amount of Fuel Adjustment Clause revenues credited to the test year operating account.

e. State the amount of fuel cost charged to the operating expense account in the test year which is the basis of Fuel Adjustment Clause billings to customers in that year. Provide summary details of this charge.

f. From the recorded test year operating account, remove the Fuel Adjustment Clause Revenues. Also remove from the test year recorded operating account the excess of fuel cost over base rate fuel charges, which is the basis for the Fuel Adjustment charges. Explain any difference between FAC Revenues and excess fuel costs. [The above is intended to limit the operating account to existing customers’ base rate revenues and expense deductions relative thereto].

19. Provide growth patterns of usage and customer numbers per rate class, using historical and projected data.

20. Provide, for test year only, a schedule by tariff rates and by service classifications showing proposed increase and percent of increase.

21. If a gas company is affiliated with another utility segment, such as a water or electric segment, explain the effects, if any, upon allocation factors used in the gas rate filing of current or recent rate increases allowed to the other utility segment (or segments) of the company.

22. Provide supporting data detailing curtailment adjustments, procedures and policies.

OPERATING EXPENSES

23. Submit a schedule showing fuel cost in excess of base compared to fuel cost recovery for the period two months prior to test year and the test year.

24. Supply a detailed analysis of Purchased Gas for the test year and the twelve month period prior to the test year.

25. Submit calculations supporting energy cost per MCF and operating ratio used to determine increase in costs other than production to serve additional load.

26. Submit detailed calculations for bulk gas transmission service costs under supply and/or interconnection agreements.

27. Submit a schedule for gas producing units retired or scheduled for retirement subsequent to the test year showing station, units, MCF capacity, hours of operation during test year, net output produced and cents/MCF of maintenance and fuel expenses.

28. Provide a statement explaining the details of firm gas purchase (long-term) contracts with affiliated and nonaffiliated utilities, including determination of costs, terms of contract, and other pertinent information.

29. Provide intrastate operations percentages by expense categories for two years prior to the test year.

30. Provide a schedule showing suppliers, MCF purchased, cost (small purchases from independent suppliers may be grouped); emergency purchases, listing same information; curtailments during the year; gas put into and taken out of storage; line loss, and any other gas input or output not in the ordinary course of business.

31. Provide a schedule showing the determination of the fuel costs included in the base cost of fuel.

32. Provide a schedule showing the calculation of any deferred fuel costs shown in Account 174. Also, explain the accounting, with supporting detail, for any associated income taxes.

33. Submit a schedule showing maintenance expenses, gross plant and the relation of maintenance expenses thereto as follows:

(i) Gas Production Maintenance Expenses per MCF production, per $1,000 MCF production, and per $1,000 of Gross Production Plant;

(ii) Transmission Maintenance Expenses per MMCF mile and per $1,000 of Gross Transmission Plant;

(iii) Distribution Maintenance Expenses per customer and per $1,000 of Gross Distribution Plant;

(iv) Storage Maintenance Expenses per MMCF of Storage Capacity and $1,000 of Gross Storage Plant. This schedule shall include three years prior to the test year, the test year and one year’s projection beyond the test year.

34. Prepare a 3-column schedule of expenses, as described below for the following periods (supply sub-accounts, if significant, to clarify basic accounts):

a. Column 1—Test Year

b. Column 2 and 3—The two previous years

Provide the annual recorded expense by accounts. (Identify all accounts used but not specifically listed below.)

PRODUCTION EXPENSES

MANUFACTURED GAS PRODUCTION

STEAM PRODUCTION

OPERATION

700	Operation supervision and engineering
701	Operation labor
702	Boiler fuel
703	Miscellaneous steam expenses
704	Steam transferred—Credit
	Total
MAINTENANCE
705	Operation supervision and engineering
706	Maintenance of structures and improvements
707	Maintenance of boiler plant equipment
708	Maintenance of other steam production Plant
	Total
	Total Steam Production
MANUFACTURED GAS PRODUCTION
OPERATION
710	Operation supervision and engineering
PRODUCTION LABOR AND EXPENSES
711	Steam expenses
712	Other power expenses
713	Coke oven expenses
714	Producer gas expenses
715	Water gas generating expenses
716	Oil gas generating expenses
717	Liquefied petroleum gas expenses
718	Other process production expenses
	Total
GAS FUELS
719	Fuel under coke ovens
720	Producer gas fuel
721	Water gas generator fuel
722	Fuel for oil gas
723	Fuel for liquefied petroleum gas process
724	Other gas fuels
	Total
GAS RAW MATERIALS
725	Coal carbonized in coke ovens
726	Oil for water gas
727	Oil for oil gas
728	Liquefied petroleum gas
729	Raw materials for other gas processes
730	Residuals expenses
731	Residuals produced—Credit
732	Purification expenses
733	Gas mixing expenses
734	Duplicate charges—Credit
735	Miscellaneous production expenses
736	Rents
	Total
MAINTENANCE
740	Maintenance supervision and engineering
741	Maintenance of structures and improvements
742	Maintenance of production equipment
	Total
	Total Manufactured Gas Production

NATURAL GAS PRODUCTION
EXPENSES
NATURAL GAS PRODUCTION AND
GATHERING

OPERATION

750	Operation supervision and engineering
751	Production maps and records
752	Gas wells expenses
753	Field lines expenses
754	Field compressor station expenses
755	Field compressor station fuel and power
756	Field measuring and regulating station expenses
757	Purification expenses
758	Gas well royalties
759	Other expenses
760	Rents
	Total
MAINTENANCE
761	Maintenance supervision and engineering
762	Maintenance of structures and improvements
763	Maintenance of producing gas wells
764	Maintenance of field lines
765	Maintenance of field compressor station equipment
766	Maintenance of field measuring and regulating station equipment
767	Maintenance of purification equipment
768	Maintenance of drilling and cleaning equipment
769	Maintenance of other equipment
	Total
	Total Natural Gas Production and Gathering
PRODUCTS EXTRACTION
OPERATION
770	Operation supervision and engineering
771	Operation labor
772	Gas shrinkage
773	Fuel
774	Power
775	Materials
776	Operation supplies and expenses
777	Gas processed by others
778	Royalties on products extracted
779	Marketing expenses
780	Products purchased for resale
781	Variation in products inventory
782	Extracted products used by the utility—Credit
783	Rents
	Total
MAINTENANCE
784	Maintenance supervision and engineering
785	Maintenance of structures and improvements
786	Maintenance of extraction and refining equipment
787	Maintenance of pipe lines
788	Maintenance of extracted products storage equipment
789	Maintenance of compressor equipment
790	Maintenance of gas measuring and regulating equipment
791	Maintenance of other equipment
	Total
	Total Products Extraction
EXPLORATION AND DEVELOPMENT EXPENSES
OPERATION
795	Delay rentals
796	Nonproductive well drilling
797	Abandoned leases
798	Other exploration
	Total Exploration and Development
OTHER GAS SUPPLY EXPENSES
OPERATION
800	Natural gas well head purchases
801	Natural gas field line purchases
802	Natural gas gasoline plant outlet purchases
803	Natural gas transmission line purchases
804	Natural gas city gate purchases
805	Other gas purchases
806	Exchange gas
807	Purchased gas expenses
808	Gas withdrawn from storage—Debit
809	Gas delivered to storage—Credit
810	Gas used for compressor station fuel—Credit
811	Gas used for other products extraction—Credit
812	Gas used for other utility operations—Credit
813	Other gas supply expenses
	Total
	Total Other Gas Supply Expenses
	Total Production Expenses
UNDERGROUND STORAGE EXPENSES
OPERATION
814	Operation supervision and engineering
815	Maps and records
816	Wells expenses
817	Lines expenses
818	Compressor station expenses
819	Compressor station fuel and power
820	Measuring and regulating station expenses
821	Purification expenses
822	Exploration and development
823	Gas losses
824	Other expenses
825	Storage wells royalties
826	Rents
	Total
MAINTENANCE
830	Maintenance supervision and engineering
831	Maintenance of structures and improvements
832	Maintenance of reservoirs and wells
833	Maintenance of lines
834	Maintenance of compressor station equipment
835	Maintenance of measuring and regulating station equipment
836	Maintenance of purification equipment
837	Maintenance of other equipment
	Total
	Total Underground Storage Expenses
OTHER STORAGE EXPENSES
OPERATION
840	Operation supervision and engineering
841	Operation labor and expenses
842	Rents
842.1	Fuel
842.2	Power
842.3	Gas Losses
	Total
MAINTENANCE
843	Maintenance supervision and engineering
844	Maintenance of structures and improvements
845	Maintenance of gas holders
846	Maintenance of purification equipment
847	Maintenance of liquefication equipment
848	Maintenance of vaporizing equipment
848.1	Maintenance of compressor equipment
848.2	Maintenance of measuring and regulating equipment
848.3	Maintenance of other equipment
	Total
	Total Other Storage Expenses
TRANSMISSION EXPENSES
OPERATION
850	Operation supervision and engineering
851	System control and load dispatching
852	Communications system expenses
853	Compressor station labor and expenses
854	Gas for compressor station fuel
855	Other fuel and power for compressor stations
856	Mains expenses
857	Measuring and regulating station expenses
858	Transmission and compression of gas by others
859	Other expenses
860	Rents
	Total
MAINTENANCE
861	Maintenance supervision and engineering
862	Maintenance of structures and improvements
863	Maintenance of mains
864	Maintenance of compressor station equipment
865	Maintenance of measuring and regulating station equipment
866	Maintenance of communication equipment
867	Maintenance of other equipment
	Total
	Total Transmission Expenses
DISTRIBUTION EXPENSES
OPERATION
870	Operation supervision and engineering
871	Distribution load dispatching
872	Compressor station labor and expenses
873	Compressor station fuel and power
874	Mains and services expenses
875	Measuring and regulating station expenses—General
876	Measuring and regulating station expenses—Industrial
877	Measuring and regulating station expenses—City gate check stations
878	Meter and house regulator expenses
879	Customer installations expenses
880	Other expenses
881	Rents
	Total
MAINTENANCE
885	Maintenance supervision and engineering
886	Maintenance of structures and improvements
887	Maintenance of mains
888	Maintenance of compressor station equipment
889	Maintenance of measuring and regulating station equipment—General
890	Maintenance of measuring and regulating station equipment—Industrial
891	Maintenance of measuring and regulating station equipment—City gate check station
892	Maintenance of services
893	Maintenance of meters and house regulators
894	Maintenance of other equipment
	Total
	Total Distribution Expenses
CUSTOMER ACCOUNTS EXPENSES
OPERATION
901	Supervision
902	Meter reading expenses
903	Customer records and collection expenses
904	Uncollectible accounts
905	Miscellaneous customer accounts expenses
	Total Customer Accounts Expenses
CUSTOMER SERVICE EXPENSES
OPERATION
909	Supervision
910	Customer assistance expenses
911	Informational advertising expenses
912	Miscellaneous customer service expenses
	Total Customer Service Expenses
SALES PROMOTION EXPENSES
OPERATION
915	Supervision
916	Demonstrating and selling expenses
917	Promotional advertising expenses
918	Miscellaneous sales promotion expenses
	Total Sales Promotion Expenses
ADMINISTRATIVE AND GENERAL EXPENSES
OPERATION
920	Administrative and general salaries
921	Office supplies and expenses
922	Administrative expenses transferred—Credit
923	Outside service employed
924	Property insurance
925	Injuries and damages
926	Employe pensions and benefits
927	Franchise requirements
928	Regulatory commission expenses
929	Duplicate charges—Credit
930.1	Institutional or goodwill advertising expense
930.2	Miscellaneous general expense
931	Rents
	Total Administrative and General Expenses
MAINTENANCE
932	Maintenance of general plant
	Total Administrative and General Expense
	Total Operation Expenses and Purchased Power
	Total Maintenance Expense
	Total Operation and Maintenance Expense

Taxes, Other Than Income Taxes

35. Submit a schedule showing the Gross Receipts Tax Base used in computing Pennsylvania Gross Receipts Tax Adjustment.

REVENUE AND EXPENSE

General Items

36. State the amount of gas, in mcf, obtained through various suppliers in past years.

37. In determining pro forma expense, exclude cost of gas adjustments applicable to fuel adjustment clause and exclude fuel adjustment clause revenues, so that the operating statement is on the basis of base rates only.

38. Identify company’s policy with respect to replacing customers lost through attrition.

39. Identify procedures developed to govern relationship between the respondent and potential customers—i.e., basically expansion, alternate energy requirements, availability of supply, availability of distribution facilities, ownership of metering and related facilities.

IV. RATE STRUCTURE
A. [Reserved]

B. GAS UTILITIES

Each gas utility shall submit the following simultaneously with any rate increase filing:

1. Provide a Cost of Service Study showing the rate of return under the present and proposed tariffs for all customer classifications. The study should include a summary of the allocated measures of value, operating revenues, operating expenses and net return for each of the customer classifications at original cost and at the 5-year trended original cost.

a. (Reserved)

2. Provide a statement of testimony describing the complete methodology of the cost of service study.

3. Provide a complete description and back-up calculations for all allocation factors.

4. Provide an exhibit for each customer classification showing the following data for the test year and the four previous years:

a. The maximum coincident peak day demand.

b. The maximum coincident 3-day peak day demand.

c. The average monthly consumption in MCF during the Primary Heating Season (November-March).

d. The average monthly consumption in MCF during the Non-heating season (April-October).

e. The average daily consumption in MCF for each 12-month period.

5. Submit a Bill Frequency Analysis for each rate. The analysis should include the rate schedule and block interval, the number of bills at each interval, the cumulative number of bills at each interval, the Mcf or therms at each interval, the cumulative Mcf or therms at each interval, the accumulation of Mcf or therms passing through each interval, and the revenue at each interval for both the present rate and the proposed rates. The Analysis should show only those revenues collected from the basic tariff.

6. Supply copies of all present and proposed Gas Tariffs.

7. Supply a graph of present and proposed base rates on hyperbolic cross section paper.

8. Supply a map showing the Gas System Facilities and Gas Service Areas. The map should include transmission lines, distribution lines, other companies’ lines interconnecting with the interconnecting points clearly designated, major compressor stations, gas storage areas and gas storage lines. The normal direction of gas flow within the transmission system should be indicated by arrows. Separate service areas within the system should be clearly designated.

9. Supply a cost analysis supporting minimum charges for all rate schedules.

10. Supply a cost analysis supporting demand charges for all tariffs which contain demand charges.

11. Supply the net fuel clause adjustment by month for the test year.

12. Supply a tabulation of base rate bills for each rate schedule comparing the existing rates to proposed rates. The tabulation should show the dollar difference and the per cent increase or decrease.

13. Submit the projected demands for all customer classes for both purchased and produced gas for the three years following the test year filing.

14. Supply an exhibit showing the gas deliveries to each customer class for the most recent 24 month period. The exhibit should identify the source of the gas, such as ‘‘purchased’’ (pipeline), ‘‘production’’ (includes purchases from local producers), ‘‘storage withdrawal,’’ ‘‘propane/air,’’ and ‘‘unaccounted for.’’

C. [Reserved].